Civic Intelligence

Effective Planning & Innovative Communication Inc

990 • Fiscal year 2014 • EIN 99-0333370

Jul 01, 2013 to Jun 30, 2014 • Filed on Feb 02, 2015

1130 N Nimitz Highway Suite C-21096817

(808) 838-7752

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

44th percentile

0.07x

Higher debt load relative to assets than 44% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2014

Liabilities / Revenue

26th percentile

0.03x

Higher debt load relative to revenue than 26% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2014

Net Margin

65th percentile

8.7%

Higher net margin than 65% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2014

Top Officer Pay

65th percentile

$89,184

Higher top officer pay than 65% of similar nonprofits.

Top officer pay equals 1.8% of source-year revenue.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2014

Asset Growth

89th percentile

36%

Faster asset growth than 89% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2013 to 2014

Revenue Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2014

Assets

Up

$1,661,219

Up $436,122 (+36%) from 2013

Net Assets

Up

$1,538,706

Up $418,899 (+37%) from 2013

Liabilities

Up

$122,513

Up $17,223 (+16%) from 2013

Revenue

$4,839,929

No earlier filing loaded for comparison.

Expenses

Up

$4,421,030

Up $495,461 (+13%) from 2013

Net Income

$418,899

No earlier filing loaded for comparison.

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$6.0M$4.0M$2.0M$0Assets 2010: $1,047,959Liabilities 2010: $402,095Net Assets 2010: $645,8642010Assets 2011: $1,918,180Liabilities 2011: $1,069,133Net Assets 2011: $849,0472011Assets 2012: $1,824,813Liabilities 2012: $934,729Net Assets 2012: $890,0842012Assets 2013: $1,225,097Liabilities 2013: $105,290Net Assets 2013: $1,119,8072013Assets 2014: $1,661,219Liabilities 2014: $122,513Net Assets 2014: $1,538,7062014Assets 2015: $1,570,026Liabilities 2015: $113,996Net Assets 2015: $1,456,0302015Assets 2016: $1,592,854Liabilities 2016: $145,923Net Assets 2016: $1,446,9312016Assets 2017: $3,074,897Liabilities 2017: $179,073Net Assets 2017: $2,895,8242017Assets 2018: $2,598,007Liabilities 2018: $290,749Net Assets 2018: $2,307,2582018Assets 2019: $2,092,816Liabilities 2019: $78,815Net Assets 2019: $2,014,0012019Assets 2020: $2,539,262Liabilities 2020: $880,305Net Assets 2020: $1,658,9572020Assets 2021: $4,470,305Liabilities 2021: $856,165Net Assets 2021: $3,614,1402021Assets 2022: $3,811,959Liabilities 2022: $128,292Net Assets 2022: $3,683,6672022Assets 2023: $5,035,129Liabilities 2023: $1,488,651Net Assets 2023: $3,546,4782023Assets 2024: $4,967,048Liabilities 2024: $1,301,705Net Assets 2024: $3,665,3432024Assets 2025: $4,458,402Liabilities 2025: $1,043,002Net Assets 2025: $3,415,4002025

Highlighted filing

2014

Assets$1,661,219
Liabilities$122,513
Net Assets$1,538,706

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$10M$5.0M$0-$5.0MExpenses 2010: $4,725,9412010Expenses 2011: $3,399,7762011Expenses 2012: $3,964,5772012Expenses 2013: $3,925,5692013Revenue 2014: $4,839,929Expenses 2014: $4,421,030Net Income 2014: $418,8992014Revenue 2015: $4,686,719Expenses 2015: $4,769,395Net Income 2015: -$82,6762015Revenue 2016: $5,020,042Expenses 2016: $5,029,141Net Income 2016: -$9,0992016Revenue 2017: $6,800,321Expenses 2017: $5,351,428Net Income 2017: $1,448,8932017Revenue 2018: $5,037,582Expenses 2018: $5,626,148Net Income 2018: -$588,5662018Revenue 2019: $5,283,688Expenses 2019: $5,784,229Net Income 2019: -$500,5412019Revenue 2020: $5,541,805Expenses 2020: $5,896,849Net Income 2020: -$355,0442020Revenue 2021: $7,727,927Expenses 2021: $5,772,744Net Income 2021: $1,955,1832021Revenue 2022: $6,473,487Expenses 2022: $6,403,960Net Income 2022: $69,5272022Revenue 2023: $6,442,193Expenses 2023: $6,579,382Net Income 2023: -$137,1892023Revenue 2024: $7,638,607Expenses 2024: $7,519,742Net Income 2024: $118,8652024Revenue 2025: $7,639,575Expenses 2025: $7,889,518Net Income 2025: -$249,9432025

Highlighted filing

2014

Revenue$4,839,929
Expenses$4,421,030
Net Income$418,899
Jump To
Filing Snapshot
Filing Period
Jul 1, 2013 to Jun 30, 2014
Signed
Feb 2, 2015
Return Version
2013v4.0
Gross Receipts
$4,839,929
Mission and Program Overview

Mission

The organization's primary exempt purpose is to coordinate and facilitate family and youth conferences. In addition, since 2007, the organization provides family finding and family connection services. Epic services families, children, and youth in the foster care system.

The organization's primary exempt purpose is to coordinate and facilitate family and youth conferences, in addition, since 2007, the organization provides family finding and family connection services. Epic also facilitates uncontested legal custody arrangements for children in foster care. Epic services families, children and youth in the foster care system.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$184,519$1,100,736▲ $916,217
Savings and Temporary Cash Investments$353,890$415,706▲ $61,816
Pledges and Grants Receivable$601,417$52,507▼ $548,910
Accounts Receivable$1,530$41,292▲ $39,762
Prepaid Expenses and Deferred Charges$70,324$35,731▼ $34,593
Land, Buildings, and Equipment, Net$0$1,830▲ $1,830
Total Assets$1,225,097$1,661,219▲ $436,122
Other Assets Total$13,417$13,417→ $0
Liabilities
Other Liabilities$66,506$85,493▲ $18,987
Accounts Payable and Accrued Expenses$38,784$37,020▼ $1,764
Total Liabilities$105,290$122,513▲ $17,223
Net Assets / Fund Balance
Unrestricted Net Assets$1,003,617$1,024,351▲ $20,734
Temporarily Rstr Net Assets$116,190$514,355▲ $398,165
Total Net Assets Fund Balance$1,119,807$1,538,706▲ $418,899
Total Liabilities and Net Assets / Fund Balance$1,225,097$1,661,219▲ $436,122

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$1,830$2,120-
Leasehold Improvements$0$10,977-
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Laurie Arial TochikiPresident/CEOFT$83,768$5,416$89,184
Arlynna Howell-livingstonDirector-$1,222-$1,222

Board Members and Trustees

NameTitle
Mervina Cash-kaeoChair
Betty ChingVice Chair & Secretary
Connie MitchellDirector
Kerrie a UrosevichDirector
Patrick Ksl YimDirector
Susan ChandlerSecretary
Peter LewisTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$4,839,663
Program Service Revenue
$0
Investment Income
$266
Other Revenue
$0
All Other Contributions
$1,178,618
Change in Net Assets
$418,899

Noncash Contribution Practices

Property subject to holding requirements
No
Reviewed unusual noncash gifts
No
Third parties used for noncash contributions
No

Noncash Contributions

Contribution TypeContribution CountReported AmountValuation Method
Other Non Cash Contri Table1$72,953Fair Market Value
Total Noncash Contributions1$72,953-

Audited Revenue Reconciliation

Revenue per Audited Statements
$4,839,929
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$4,839,929
Total Revenue per Form 990
$4,839,929
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$3,091,982
Other Expenses$1,329,048
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Comp Disqual Persons$2,328,743$120,656-$2,449,399
Fees for Services Management$308,168$86,742-$394,910
Occupancy$272,146$15,490-$287,636
Other Employee Benefits$247,730$13,038-$260,768
Payroll Taxes$225,605$12,518-$238,123
Travel$176,600$9,802-$186,402
Office Expenses$76,666$34,049-$110,715
Current Officers, Directors, Trustees, and Key Employees$77,722$13,500-$91,222
Insurance$82,383$4,915-$87,298
Conferences and Meetings$61,707$18,968-$80,675
Pension Plan Contributions$50,627$1,843-$52,470
Information Technology$39,349$3,676-$43,025
Fees for Services Accounting-$23,027-$23,027
Other Expenses$864$6,201-$7,065
Fees for Services Legal$5,592--$5,592
All Other Expenses$5,355$25-$5,380
Depreciation Depletion-$185-$185
Total Functional Expenses$4,052,119$368,911$0$4,421,030

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$4,421,030
Total Expenses per Audited Statements$4,421,030
Total Expenses per Form 990$4,421,030
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$0
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Accrued Vacation$85,493
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
Yes
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section B, Line 11

Organization's process to review form 990 - a copy of the 990 tax form is electronically submitted to the finance committee for review before the return is signed.

Form 990, Part VI, Section B, Line 12C

Enforcement of conflict of interest policy - inquiries are made to employees and the board via conversation with other staff members. Any complaints or comments received from outside sources are looked into by the hr manager or executive director. Members of the board of directors are required to sign a "conflict of interest disclosure statement".

Form 990, Part VI, Section B, Line 15

Compensation process for top official and officers - the board reviews salaries with comparable sized social services organizations within the state of hawaii.

Form 990, Part VI, Section C, Line 19

Governing documents disclosure explanation - upon request; copy available at the office.

Filing and Contact Details

Filer

EIN
99-0333370
Phone
8088387752

Signing Officer

Name
Laurie Arial Tochiki
Title
President/CEO
Phone
8088387752
Signed
2015-02-02
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Laurie Arial Tochiki
Formed
1998
Legal Domicile
Hi
Voting Board Members
9
Independent Board Members
9
Employees
87
Volunteers
0

Preparer

Preparer
James Jennings
Phone
8089428813
Supplemental Narrative

Additional Explanations

Form 990, Part XII, Line 2C

No changes has been made from the prior year.

Financial Statement Notes

PART X, LINE 2:

Epic adopted the provisions of asc 740, income taxes, on january 1, 2009. As required by the uncertain tax position guidance in asc 740, epic would recognize the financial statement benefit of a tax position only after determining that the relevant tax authority would more likely than not sustain the position after an audit. At the adoption date, epic applied the uncertain tax position guidance in asc 740 to all tax positions for which the statute of limitations has remained open, including epic's status as a tax-exempt organization and its lack of unrelated business income. As a result of the implementation of the uncertain tax position guidance in asc 740, epic has not recognized an additional liability for unrecognized tax benefits nor any interest or penalties as of june 30, 2013. Management does not anticipate that this will change significantly in the next twelve months. Epic files income tax returns in the u. S. Federal jurisdiction. Tax regulations are subject to interpretation of the related tax laws and regulations and require significant judgment in their application. With few exceptions, epic is no longer subject to u.s. Federal, state and local, or non-u.s. Income tax examinations by tax authorities for years before 2010.

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This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990/Desc0COORDINATED AND FACILITATED 1234 FAMILIES WITH OHANA CONFERENCES AND 786 INDIVIDUALS WITH YOUTH CIRCLES. THE ORGANIZATION HELD 936 FAMILY CONFERENCES FOR OHANA CONFERENCES AND 276 CONFERENCES FOR YOUTH CIRCLES. 100 TRAININGS WERE CONDUCTED THROUGHOUT THE STATE FOR SOCIAL WORKERS AND COMMUNITY MEMBERS. FAMILY FINDING SERVICES WERE PROVIDED TO 443 FAMILIES, AND FAMILY CONNECTIONS SERVICES TO 29 FAMILIES. HI HOPES BOARDS AND COMMUNITY PARTNERSHIP BOARDS WERE ESTABLISHED IN ALL COUNTIES TO IMPROVE SERVICES FOR FOSTER YOUTH.
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IRS990/MissionDesc0SEE SCHEDULE O.
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/NetAssetsOrFundBalancesBOYAmt01119807
IRS990/NetAssetsOrFundBalancesEOYAmt01538706
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NoncashContributionsAmt072953
IRS990/NondeductibleContributionsInd00
IRS990/OccupancyGrp/ManagementAndGeneralAmt015490
IRS990/OccupancyGrp/ProgramServicesAmt0272146
IRS990/OccupancyGrp/TotalAmt0287636
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt034049
IRS990/OfficeExpensesGrp/ProgramServicesAmt076666
IRS990/OfficeExpensesGrp/TotalAmt0110715
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt013417
IRS990/OtherAssetsTotalGrp/EOYAmt013417
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt013038
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt0247730
IRS990/OtherEmployeeBenefitsGrp/TotalAmt0260768
IRS990/OtherExpensesGrp/Desc0CONTRACT SERVICE
IRS990/OtherExpensesGrp/Desc1PRINTING, DUPLICATING A
IRS990/OtherExpensesGrp/Desc2PROFESSIONAL DEVELOPMEN
IRS990/OtherExpensesGrp/Desc3DUES & SUBSCRIPTIONS
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt01511
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt12765
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt26201
IRS990/OtherExpensesGrp/ProgramServicesAmt066077
IRS990/OtherExpensesGrp/ProgramServicesAmt114856
IRS990/OtherExpensesGrp/ProgramServicesAmt211929
IRS990/OtherExpensesGrp/ProgramServicesAmt3864
IRS990/OtherExpensesGrp/TotalAmt066077
IRS990/OtherExpensesGrp/TotalAmt116367
IRS990/OtherExpensesGrp/TotalAmt214694
IRS990/OtherExpensesGrp/TotalAmt37065
IRS990/OtherLiabilitiesGrp/BOYAmt066506
IRS990/OtherLiabilitiesGrp/EOYAmt085493
IRS990/PartialLiquidationInd00
IRS990/PayPremiumsPrsnlBnftCntrctInd00
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt012518
IRS990/PayrollTaxesGrp/ProgramServicesAmt0225605
IRS990/PayrollTaxesGrp/TotalAmt0238123
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt01843
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt050627
IRS990/PensionPlanContributionsGrp/TotalAmt052470
IRS990/PledgesAndGrantsReceivableGrp/BOYAmt0601417
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt052507
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt070324
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt035731
IRS990/PrincipalOfficerNm0LAURIE ARIAL TOCHIKI
IRS990/ProfessionalFundraisingInd00
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt04149524
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt02599
IRS990/PYOtherExpensesAmt0924863
IRS990/PYOtherRevenueAmt03169
IRS990/PYProgramServiceRevenueAmt00
IRS990/PYRevenuesLessExpensesAmt0229723
IRS990/PYSalariesCompEmpBnftPaidAmt03000706
IRS990/PYTotalExpensesAmt03925569
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt04155292
IRS990/QuidProQuoContributionsInd00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt0418899
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0353890
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0415706
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt04620329
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt04149524
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt03970829
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt03602583
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt04919786
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt021263051
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt0266
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt02599
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt0440
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt0349
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt0647
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt04301
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt0249334
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus1YearAmt03169
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus2YearsAmt04345
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus3YearsAmt027
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus4YearsAmt0208
IRS990ScheduleA/OtherIncome170Grp/TotalAmt07749
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.97640
IRS990ScheduleA/PublicSupportPY170Pct00.97640
IRS990ScheduleA/PublicSupportTotal170Amt020774050
IRS990ScheduleA/SubstantialContributorsTotAmt0489001
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt04620329
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt04149524
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt03970829
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt03602583
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt04919786
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt021263051
IRS990ScheduleA/TotalSupportAmt021275101
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd01
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt04421030
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt00
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt010977
IRS990ScheduleD/LeaseholdImprovementsGrp/InvestmentCostOrOtherBasisAmt010977
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt01830
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt02120
IRS990ScheduleD/OtherLandBuildingsGrp/InvestmentCostOrOtherBasisAmt03950
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt085493
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0ACCRUED VACATION
IRS990ScheduleD/RevenueNotReportedAmt00
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt04839929
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0EPIC ADOPTED THE PROVISIONS OF ASC 740, INCOME TAXES, ON JANUARY 1, 2009. AS REQUIRED BY THE UNCERTAIN TAX POSITION GUIDANCE IN ASC 740, EPIC WOULD RECOGNIZE THE FINANCIAL STATEMENT BENEFIT OF A TAX POSITION ONLY AFTER DETERMINING THAT THE RELEVANT TAX AUTHORITY WOULD MORE LIKELY THAN NOT SUSTAIN THE POSITION AFTER AN AUDIT. AT THE ADOPTION DATE, EPIC APPLIED THE UNCERTAIN TAX POSITION GUIDANCE IN ASC 740 TO ALL TAX POSITIONS FOR WHICH THE STATUTE OF LIMITATIONS HAS REMAINED OPEN, INCLUDING EPIC'S STATUS AS A TAX-EXEMPT ORGANIZATION AND ITS LACK OF UNRELATED BUSINESS INCOME. AS A RESULT OF THE IMPLEMENTATION OF THE UNCERTAIN TAX POSITION GUIDANCE IN ASC 740, EPIC HAS NOT RECOGNIZED AN ADDITIONAL LIABILITY FOR UNRECOGNIZED TAX BENEFITS NOR ANY INTEREST OR PENALTIES AS OF JUNE 30, 2013. MANAGEMENT DOES NOT ANTICIPATE THAT THIS WILL CHANGE SIGNIFICANTLY IN THE NEXT TWELVE MONTHS. EPIC FILES INCOME TAX RETURNS IN THE U. S. FEDERAL JURISDICTION. TAX REGULATIONS ARE SUBJECT TO INTERPRETATION OF THE RELATED TAX LAWS AND REGULATIONS AND REQUIRE SIGNIFICANT JUDGMENT IN THEIR APPLICATION. WITH FEW EXCEPTIONS, EPIC IS NO LONGER SUBJECT TO U.S. FEDERAL, STATE AND LOCAL, OR NON-U.S. INCOME TAX EXAMINATIONS BY TAX AUTHORITIES FOR YEARS BEFORE 2010.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt01830
IRS990ScheduleD/TotalExpensesPerForm990Amt04421030
IRS990ScheduleD/TotalLiabilityAmt085493
IRS990ScheduleD/TotalRevenuePerForm990Amt04839929
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt04839929
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt04421030
IRS990/ScheduleJRequiredInd00
IRS990ScheduleM/AnyPropertyThatMustBeHeldInd00
IRS990ScheduleM/OtherNonCashContriTableGrp/ContributionCnt01
IRS990ScheduleM/OtherNonCashContriTableGrp/Desc0SERVICE IT
IRS990ScheduleM/OtherNonCashContriTableGrp/MethodOfDeterminingRevenuesTxt0FAIR MARKET VALUE
IRS990ScheduleM/OtherNonCashContriTableGrp/NonCashCheckboxInd0X
IRS990ScheduleM/OtherNonCashContriTableGrp/NoncashContributionsRptF990Amt072953
IRS990ScheduleM/ReviewProcessUnusualNCGiftsInd00
IRS990ScheduleM/ThirdPartiesUsedInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0ORGANIZATION'S PROCESS TO REVIEW FORM 990 - A COPY OF THE 990 TAX FORM IS ELECTRONICALLY SUBMITTED TO THE FINANCE COMMITTEE FOR REVIEW BEFORE THE RETURN IS SIGNED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1ENFORCEMENT OF CONFLICT OF INTEREST POLICY - INQUIRIES ARE MADE TO EMPLOYEES AND THE BOARD VIA CONVERSATION WITH OTHER STAFF MEMBERS. ANY COMPLAINTS OR COMMENTS RECEIVED FROM OUTSIDE SOURCES ARE LOOKED INTO BY THE HR MANAGER OR EXECUTIVE DIRECTOR. MEMBERS OF THE BOARD OF DIRECTORS ARE REQUIRED TO SIGN A "CONFLICT OF INTEREST DISCLOSURE STATEMENT".
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2COMPENSATION PROCESS FOR TOP OFFICIAL AND OFFICERS - THE BOARD REVIEWS SALARIES WITH COMPARABLE SIZED SOCIAL SERVICES ORGANIZATIONS WITHIN THE STATE OF HAWAII.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3GOVERNING DOCUMENTS DISCLOSURE EXPLANATION - UPON REQUEST; COPY AVAILABLE AT THE OFFICE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4NO CHANGES HAS BEEN MADE FROM THE PRIOR YEAR.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION B, LINE 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART XII, LINE 2C
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0HI
IRS990/SubjectToProxyTaxInd00
IRS990/TaxableDistributionsInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TemporarilyRstrNetAssetsGrp/BOYAmt0116190
IRS990/TemporarilyRstrNetAssetsGrp/EOYAmt0514355
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt01225097
IRS990/TotalAssetsEOYAmt01661219
IRS990/TotalAssetsGrp/BOYAmt01225097
IRS990/TotalAssetsGrp/EOYAmt01661219
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt04839663
IRS990/TotalEmployeeCnt087
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0368911
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt04052119
IRS990/TotalFunctionalExpensesGrp/TotalAmt04421030
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0105290
IRS990/TotalLiabilitiesEOYAmt0122513
IRS990/TotalLiabilitiesGrp/BOYAmt0105290
IRS990/TotalLiabilitiesGrp/EOYAmt0122513
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt01119807

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$4.46$1.04$3.42$7.64$7.89$0.25
2024Detailed filing. Detailed filing data is available for this year.$4.97$1.30$3.67$7.64$7.52$0.12
2023Detailed filing. Detailed filing data is available for this year.$5.04$1.49$3.55$6.44$6.58$0.14
2022Detailed filing. Detailed filing data is available for this year.$3.81$0.13$3.68$6.47$6.40$0.07
2021Detailed filing. Detailed filing data is available for this year.$4.47$0.86$3.61$7.73$5.77$1.96
2020Detailed filing. Detailed filing data is available for this year.$2.54$0.88$1.66$5.54$5.90$0.36
2019Detailed filing. Detailed filing data is available for this year.$2.09$0.08$2.01$5.28$5.78$0.50
2018Detailed filing. Detailed filing data is available for this year.$2.60$0.29$2.31$5.04$5.63$0.59
2017Detailed filing. Detailed filing data is available for this year.$3.07$0.18$2.90$6.80$5.35$1.45
2016Detailed filing. Detailed filing data is available for this year.$1.59$0.15$1.45$5.02$5.03$0.01
2015Detailed filing. Detailed filing data is available for this year.$1.57$0.11$1.46$4.69$4.77$0.08
2014Detailed filing. Detailed filing data is available for this year.$1.66$0.12$1.54$4.84$4.42$0.42
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.23$0.11$1.12$3.93
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.82$0.93$0.89$3.96
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.92$1.07$0.85$3.40
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.05$0.40$0.65$4.73