2024-11-07T08:47:47-06:00 2023-12-31 873231666 PKF O'CONNOR DAVIES ADVISORY LLC 245 PARK AVENUE 12TH FLOOR NEW YORK NY 10167 990 2023-01-01 471191096 EPIC FOUNDATION INC EPIC 2014169523 CO BLISCE 1 UNION SQUARE WEST 70 NEW YORK NY 10003 ALEXANDRE MARS PRESIDENT AND CEO 2014169523 2024-11-07 1 1 EVA MRUK P00543254 2122862600 2024-11-07 2023 2024-10-15 13:58:12Z ALEXANDRE MARS C/O BLISCE 1 UNION SQUARE WEST 701 NEW YORK NY 10003 774317 0 X HTTP://EPIC.FOUNDATION X 2014 NY TO SUPPORT DOMESTIC AND FOREIGN CHARITABLE ORGANIZATIONS FOCUSED ON CHILD AND YOUTH WELFARE AND THE DEFENSE OF THE PLANET. 3 3 1 4 0 0 948443 774317 0 0 0 0 0 0 948443 774317 991149 464500 0 0 304664 212987 0 0 5643 166090 144135 1461903 821622 -513460 -47305 538971 442279 159942 110555 379029 331724 X TO SUPPORT CHARITABLE AND NON-GOVERNMENTAL ORGANIZATIONS, INCLUDING BUT NOT LIMITED TO THOSE FOCUSED ON CHILD DEVELOPMENT AND WELFARE AND THE DEFENSE OF THE PLANET, EITHER THROUGH CONTRIBUTIONS OR BY DIRECT FINANCIAL, TECHNICAL, OR MANAGERIAL ASSISTANCE. 0 0 470169 464500 0 GRANTMAKING - FUNDING FOR CHARITABLE PROGRAMS. THE FOUNDATION PROVIDES CHARITABLE CONTRIBUTIONS TO ORGANIZATIONS THAT HAVE RECEIVED ACCREDITATION FROM THE FOUNDATION. ANY FUNDRAISING THAT OCCURS RELATED TO SUCH CHARITABLE FUNDING IS CONDUCTED BY THE EPIC FOUNDATION ON BEHALF OF THE CHARITABLE ORGANIZATIONS. 65413 0 0 MONITORING AND EVALUATION - THE FOUNDATION PROVIDES ONGOING MONITORING AND EVALUATION OF PORTFOLIO ORGANIZATIONS, WHICH INCLUDES A 360 DEGREE ANALYSIS OF IMPACT, OPERATIONS, LEADERSHIP, FINANCE, AND GOVERNANCE. ORGANIZATIONS REPORT TO EPIC FOUNDATION THROUGH QUALITATIVE REPORTING AND QUANTITATIVE IMPACT DATA WHICH IS USED TO ASSESS PERFORMANCE AGAINST ORGANIZATIONAL STRATEGY AND PREDEFINED METRICS OF SUCCESS. 48429 0 0 ACCREDITATION - EPIC FOUNDATION ANALYZES AND VALIDATES THE SOCIAL IMPACT, FINANCIAL SUSTAINABILITY, OPERATIONAL EFFICIENCY AND MANAGEMENT QUALITY OF SOCIAL ORGANIZATIONS FOCUSED ON YOUTH WELFARE AND THE DEFENSE OF THE PLANET. 5669 0 0 COMMUNICATIONS TECHNOLOGIES - SUPPORT CHARITABLE ORGANIZATIONS' ADVOCACY AND FUNDRAISING INITIATIVES. COMMUNICATION TECHNOLOGIES ENABLE ORGANIZATIONS TO SUCCESSFULLY ENGAGE THEIR NETWORK OF SUPPORTERS. 5669 0 0 589680 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 1 0 0 1 1 0 0 0 0 0 1 0 1 0 0 0 0 0 0 0 0 0 0 0 0 1 1 1 0 0 0 1 X 5 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 X 3 3 1 0 0 0 0 0 0 1 0 0 0 1 1 1 1 1 1 0 0 0 NY CA X X DSJCPA 5165416549 1400 OLD COUNTRY ROAD SUITE 310E WESTBURY NY 11590 ALEXANDRE MARS PRESIDENT & CEO 25.00 25.00 X X 0 0 0 CHARLES HENRI PREVOST SECRETARY, TREASURER 1.00 1.00 X X 0 0 0 SAMUEL GIBER DIRECTOR 1.00 0.00 X 0 0 0 FLORENCE MARS DIRECTOR THRU 02/21/23 0.10 1.00 X 0 0 0 REBECCA SOPCHIK ASSISTANT TREASURER & ASSISTANT CFO 20.00 20.00 X 0 83114 2997 KATHLEEN MORGAN RIORDAN CHIEF PROGRAM OFFICER THRU 09/18/23 40.00 0.00 X 127922 0 40003 127922 83114 43000 1 0 1 0 0 774317 774317 774317 0 0 0 100000 100000 364500 364500 194334 102905 91429 1373 378 995 17280 10286 6994 35178 35178 66383 66383 1149 1149 2994 528 2466 21222 2988 12591 5643 6132 6132 11077 8095 2982 821622 589680 226299 5643 410147 204089 128640 219883 184 18307 538971 442279 159942 110555 159942 110555 X 8737 28136 370292 303588 379029 331724 538971 442279 -47305 0 X X 0 1 X 0 0 X 2584154 1169197 1731064 948443 774317 7207175 2584154 1169197 1731064 948443 774317 7207175 2718479 4488696 2177 5048 7225 7214400 0.62220 0.42620 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: OTHER REVENUE - 2019 AMOUNT: $ 2,177. 2020 AMOUNT: $ 5,048. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 X 779855 5538 5538 774317 0 774317 827160 5538 5538 821622 0 821622 PART X, LINE 2: THE FOUNDATION RECOGNIZES THE EFFECT OF INCOME TAX POSITIONS ONLY IF THOSE POSITIONS ARE MORE LIKELY THAN NOT OF BEING SUSTAINED. MANAGEMENT HAS DETERMINED THAT THE FOUNDATION HAD NO UNCERTAIN TAX POSITIONS THAT WOULD REQUIRE FINANCIAL STATEMENT RECOGNITION OR DISCLOSURE. THE FOUNDATION IS NOT SUBJECT TO EXAMINATIONS BY APPLICABLE TAXING JURISDICTIONS FOR YEARS PRIOR TO DECEMBER 31, 2020. 1 EUROPE (INCLUDING ICELAND & GREENLAND) 0 0 GRANTMAKING 204500 SOUTH ASIA 0 0 GRANTMAKING 60000 EAST ASIA AND THE PACIFIC 0 0 GRANTMAKING 50000 SUB-SAHARAN AFRICA 0 0 GRANTMAKING 50000 0 0 0 0 0 0 364500 0 364500 EUROPE (INCLUDING ICELAND & GREENLAND) GENERAL OPERATING SUPPORT 70000 WIRE TRANSFER 0 EUROPE (INCLUDING ICELAND & GREENLAND) GENERAL OPERATING SUPPORT 53800 WIRE TRANSFER 0 SOUTH ASIA GENERAL OPERATING SUPPORT 50000 WIRE TRANSFER 0 EAST ASIA AND THE PACIFIC GENERAL OPERATING SUPPORT 50000 WIRE TRANSFER 0 SUB-SAHARAN AFRICA GENERAL OPERATING SUPPORT 50000 WIRE TRANSFER 0 EUROPE (INCLUDING ICELAND & GREENLAND) GENERAL OPERATING SUPPORT 46000 WIRE TRANSFER 0 EUROPE (INCLUDING ICELAND & GREENLAND) GENERAL OPERATING SUPPORT 10200 WIRE TRANSFER 0 SOUTH ASIA GENERAL OPERATING SUPPORT 10000 WIRE TRANSFER 0 EUROPE (INCLUDING ICELAND & GREENLAND) GENERAL OPERATING SUPPORT 10000 WIRE TRANSFER 0 EUROPE (INCLUDING ICELAND & GREENLAND) GENERAL OPERATING SUPPORT 9200 WIRE TRANSFER 0 10 0 0 0 1 0 0 0 PART I, LINE 2: EPIC FOUNDATION PROVIDES FUNDS ONLY TO THOSE WHO HAVE BEEN REVIEWED AND SELECTED THROUGH THE ACCREDITATION PROCESS. THROUGH THIS PRE-GRANT INQUIRY, EPIC FOUNDATION ANALYZES AND VALIDATES ALL ASPECTS OF THE ORGANIZATION, INCLUDING THEIR IMPACT, OPERATIONS, AND GOVERNANCE. THE IMPACT ANALYSIS OF THE ACCREDITATION PROCESS INCLUDES BUT IS NOT LIMITED TO A REVIEW OF THE MISSION OF THE ORGANIZATION, THE ORGANIZATION'S STRATEGY, AND THEIR DEMONSTRATED IMPACT. THE OPERATIONS ANALYSIS INCLUDES BUT IS NOT LIMITED TO A REVIEW OF THE ORGANIZATION'S FINANCIAL HEALTH AND SUSTAINABILITY, MONITORING AND EVALUATION PROCESSES, AND ALL INTERNAL SYSTEMS. THE GOVERNANCE ANALYSIS INCLUDES BUT IS NOT LIMITED TO A REVIEW OF THE ORGANIZATION'S POLICIES AND PROCEDURES, A REVIEW OF THEIR GOVERNANCE STRUCTURE AND BOARD, AND AN EVALUATION OF THEIR LEADERSHIP. THE ACCREDITATION PROCESS LAST FOR 7 TO 9 MONTHS AND INCLUDES ONLINE FORMS, PHONE CALLS, AND FIELD VISITS TO ALL POTENTIAL GRANTEES. ONCE GRANTEES ARE SELECTED THROUGH EPIC FOUNDATION'S ACCREDITATION PROCESS, THEY ARE BROUGHT INTO THE MONITORING AND EVALUATION PROCESS. THE MONITORING PROCESS INCLUDES ONGOING MONITORING ACROSS THE SAME 15 FACTORS AGAINST WHICH THEY ARE EVALUATED IN THE ACCREDITATION PROCESS. THIS PROCESS INCLUDES A YEARLY IN-DEPTH REVIEW OF ORGANIZATIONAL GOVERNANCE AS WELL AS A RIGOROUS FINANCIAL ANALYSIS. EPIC FOUNDATION'S MONITORING CONSISTS OF BI-ANNUAL WEBFORMS THROUGH WHICH THE FOUNDATION COLLECTS QUANTITATIVE AND QUALITATIVE DATA, BI-ANNUAL PHONE CALLS TO REVIEW AND INTERPRET THESE FORMS, ANNUAL FINANCIAL REPORTING, ONGOING REVIEWS OF THE ORGANIZATIONS' MEDIA AND COMMUNICATIONS, AND PERIODIC FIELD VISITS TO THE ORGANIZATIONS. ALL GRANTS ARE GOVERNED BY STRUCTURED AND RIGOROUS WRITTEN GRANT AGREEMENTS SIGNED BY BOTH PARTIES. THESE GRANT AGREEMENTS STIPULATE THAT FUNDS PROVIDED MUST BE USED IN WAYS THAT FURTHER THE CHARITABLE MISSIONS OF THE ORGANIZATIONS, THAT THE ORGANIZATION MUST COMPLY WITH ALL APPLICABLE LAWS AND FINANCIAL CONTROLS, THAT GRANTEES MUST ENGAGE CONTINUOUSLY IN EPIC FOUNDATION'S ONGOING MONITORING PROCESS, AND MORE. PART I, LINE 3: EXPENDITURES ARE ACCOUNTED FOR USING THE ACCRUAL METHOD OF ACCOUNTING. SCHEDULE F, PART IV, LINE 1 AND LINE 3: THE ORGANIZATION IS FILING FORM 5471 BECAUSE IT MEETS THE APPLICABLE OWNERSHIP THRESHOLD AND OTHER FILING REQUIREMENTS. 1 STRONGMINDS INC 515 VALLEY STREET SUITE 200 MAPLEWOOD NJ 07040 462090059 501(C)(3) 90000 0 GENERAL OPERATING SUPPORT COMMON JUSTICE PO BOX 25131 BROOKLYN NY 11202 820993366 501(C)(3) 10000 0 GENERAL OPERATING SUPPORT 2 0 PART I, LINE 2: EPIC FOUNDATION CAREFULLY TRACKS AND MONITORS ALL GRANT FUNDING PROVIDED TO DOMESTIC AND FOREIGN CHARITIES. IN ADVANCE OF MAKING A GRANT, EPIC FOUNDATION CONDUCTS OVER SEVEN MONTHS OF INTENSIVE OPERATIONAL, PROGRAMMATIC, FINANCIAL AND MANAGERIAL DUE DILIGENCE. THIS PROCESS INCLUDES REQUESTING AND ANALYZING NUMEROUS TYPES OF DATA AND OPERATIONAL INFORMATION, AT LEAST ONE FULL-DAY SITE VISIT TO THE CHARITY, AND MULTIPLE CALLS WITH MANAGEMENT. UPON APPROVAL BY THE BOARD FOR AN UPCOMING ROUND OF GRANT DISBURSEMENTS (DONE ON A BI-ANNUAL BASIS), EPIC FOUNDATION'S OPERATIONS TEAM THEN STRUCTURES A GRANT AGREEMENT WITH THE ORGANIZATION TO GOVERN THE UTILIZATION, MONITORING AND REPORTING OF FUNDING. AS PART OF THE FINALIZATION OF THE GRANT AGREEMENT, EPIC FOUNDATION REQUESTS THE BANK ACCOUNT INFORMATION OF THE ORGANIZATION TO BE SUBMITTED FOR CONFIRMATION BEFORE REMITTING FUNDS. ONCE THE FUNDS HAVE BEEN SENT, EPIC FOUNDATION'S MONITORING TEAM CONTINUES TO MONITOR THE ORGANIZATION'S OPERATIONAL, PROGRAMMATIC, FINANCIAL, AND MANAGERIAL HEALTH BY REQUESTING DATA AND CONDUCTING ADDITIONAL SITE VISITS AND CALLS WITH MANAGEMENT. FINDINGS FROM THIS ONGOING MONITORING ARE CAPTURED IN DETAILED MONITORING REPORTS THAT ARE SENT TO EPIC FOUNDATION'S DONORS, STAFF, AND BOARD OF DIRECTORS. 1 0 0 0 0 0 0 0 0 KATHLEEN MORGAN RIORDAN CHIEF PROGRAM OFFICER THRU 09/18/23 98411 0 0 0 29511 0 40000 0 3 0 167925 0 0 0 PART I, LINE 4A KATHLEEN MORGAN RIORDAN, CHIEF PROGRAM OFFICER, RECEIVED A SEVERANCE PAYMENT OF $22,857, WHICH REPRESENTS TWO OUT OF EIGHT INSTALLMENTS PAID IN 2023 AND IS INCLUDED IN HER 2023 FORM W-2. FORM 990, PART I, QUESTION 5, AND PART V, QUESTION 2A: THE ORGANIZATION CONTRACTED WITH A PROFESSIONAL EMPLOYER ORGANIZATION (PEO) THROUGH 6/30/23 FOR SERVICES, INCLUDING BUT NOT LIMITED TO, PAYROLL, TIMEKEEPING, EMPLOYEE BENEFITS, HR ADMINISTRATION AND WORKFORCE REGULATORY COMPLIANCE NEEDS. AS THE EMPLOYER OF RECORD FOR TAX PURPOSES, FORMS W-2 AND W-3 ARE ISSUED BY THE PEO AND FILED UNDER THE PEO'S FEDERAL EIN. IN THIS CO-EMPLOYMENT ARRANGEMENT, THE ORGANIZATION IS THE COMMON LAW EMPLOYER AND, ACCORDINGLY, COMPENSATION IS REPORTED ON FORM 990, PART VII, SECTION A AND PART IX, LINES 5-10. FORM 990, PART VI, SECTION A, LINE 2 - ALEXANDRE MARS AND FLORENCE MARS HAVE A FAMILY RELATIONSHIP. - ALEXANDRE MARS, CHARLES HENRI PREVOST, AND SAM GIBER HAVE A BUSINESS RELATIONSHIP. FORM 990, PART VI, SECTION A, LINE 8B THE ORGANIZATION HAD NO COMMITTEES IN 2023, AND THE BOARD OF DIRECTORS ACTED AS A WHOLE ON ALL MATTERS. THEREFORE THIS QUESTIONS IS ANSWERED NO IN ACCORDANCE WITH THE INSTRUCTIONS. FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 WAS PREPARED BY AN OUTSIDE ACCOUNTING FIRM. THE RETURN WAS REVIEWED BY THE ASSISTANT TREASURER AND ASSISTANT CFO. A COMPLETE COPY OF THE FORM 990 WAS PROVIDED TO ALL MEMBERS OF THE GOVERNING BODY ELECTRONICALLY FOR THEIR REVIEW PRIOR TO FILING. ANY REQUESTS FOR CHANGES ARE COMMUNICATED BACK TO THE ASSISTANT TREASURER AND ASSISTANT CFO ELECTRONICALLY. FORM 990, PART VI, SECTION B, LINE 12C THE CONFLICT OF INTEREST POLICY COVERS ANY INTERESTED PERSON, WHICH INCLUDES ANY DIRECTOR, OFFICER, OR EMPLOYEE OF THE ORGANIZATION WITH A FINANCIAL INTEREST. THE FORM IS COMPLETED ON AN ANNUAL BASIS BY ALL INTERESTED PERSONS (THIS WAS LAST DONE IN OCTOBER 2023). THE BOARD OF DIRECTORS OTHER THAN THE INTERESTED PERSON, MEETING OUTSIDE OF THE INTERESTED PERSON'S PRESENCE, DETERMINES WHETHER A CONFLICT OF INTEREST EXISTS. THE BOARD OF DIRECTORS CONSIDERS ALL REASONABLE ALTERNATIVES AND, AFTER DUE DILIGENCE, THE BOARD OF DIRECTORS (OTHER THAN THE INTERESTED PERSON AND OUTSIDE THE INTERESTED PERSON'S PRESENCE) DETERMINES WHETHER THE TRANSACTION, RELATIONSHIP OR COMPENSATION ARRANGEMENT IS NONETHELESS FAIR, REASONABLE AND IN THE CORPORATION'S BEST INTERESTS. DIRECTORS MUST RECUSE THEMSELVES FROM DISCUSSION AND VOTING ON ISSUES IN WHICH THEY HAVE A DIRECT PERSONAL INTEREST NOT COMMON TO OTHER MEMBERS OF THE BOARD. THE INTERESTED DIRECTOR LEAVES THE ROOM SO REMAINING DIRECTORS CAN DISCUSS THE ISSUE FULLY AND FREELY, AND TAKE VOTE WITHOUT THE INTERESTED DIRECTOR. FORM 990, PART VI, SECTION B, LINE 15 THE ORGANIZATION'S CEO AND OTHER BOARD MEMBERS WERE NOT COMPENSATED AND THE ASSISTANT CFO/ASSISTANT TREASURER WAS COMPENSATED BY A RELATED ORGANIZATION; THEREFORE, THIS QUESTIONS IS ANSWERED NO IN ACCORDANCE WITH THE INSTRUCTIONS. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES ITS FORM 990 AVAILABLE FOR PUBLIC INSPECTION AS REQUIRED UNDER SECTION 6104 OF THE INTERNAL REVENUE CODE. THE RETURN IS POSTED ON GUIDESTAR.ORG. IN ADDITION, THE FINANCIAL STATEMENTS, CONFLICT OF INTEREST POLICY, ARTICLES OF INCORPORATION AND BY-LAWS ARE ALSO AVAILABLE UPON WRITTEN REQUEST. FORM 990, PART XII, LINE 2C: THE ORGANIZATION'S BOARD OF DIRECTORS ASSUMED RESPONSIBILITY FOR THE OVERSIGHT OF THE AUDIT OF ITS FINANCIAL STATEMENTS AND SELECTION OF AN INDEPENDENT ACCOUNTANT. THE PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR. 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