2024-12-12T15:11:57-06:00 2023-08-31 814234542 BPM LLP 10 ALMADEN BOULEVARD SUITE 1000 SAN JOSE CA 951132238 990 2022-09-01 472008341 EPACENTER EPAC 6503132626 1950 BAY ROAD EAST PALO ALTO CA 94303 NADINE RAMBEAU EXECUTIVE DIRECTOR 6503132626 2024-12-12 1 0 TAMARA L MCINERNEY P00011797 4089616300 2024-12-12 2022 2024-10-15 13:58:12Z X NADINE RAMBEAU 1950 BAY ROAD EAST PALO ALTO CA 94303 2939202 0 X EPACENTER.ORG X 2014 CA OUR MISSION IS TO INCREASE OPPORTUNITIES FOR YOUTH TO DISCOVER AND AMPLIFY THEIR TALENTS, REALIZE THEIR POTENTIAL, AND IMPACT THE WORLD THROUGH ART, DESIGN, AND TECHNOLOGY. 5 5 95 3 0 0 1930404 2694047 0 8573 0 -144 57224 226555 1987628 2929031 0 0 0 0 614117 1546707 0 0 272773 966545 1331053 1580662 2877760 406966 51271 32234132 31350057 326363 230068 31907769 31119989 X OUR MISSION IS TO INCREASE OPPORTUNITIES FOR YOUTH TO DISCOVER AND AMPLIFY THEIR TALENTS, REALIZE THEIR POTENTIAL, AND IMPACT THE WORLD THROUGH ART, DESIGN, AND TECHNOLOGY. 0 0 1637938 8573 EPACENTER IS A CREATIVE YOUTH DEVELOPMENT ORGANIZATION THAT HELPS EAST PALO ALTO YOUTH AMPLIFY THEIR TALENTS, REALIZE THEIR POTENTIAL, AND IMPACT THEIR WORLD THROUGH ART AND DESIGN. EPACENTER ENGAGES YOUTH, AGES 8-25 IN EAST PALO ALTO, IN A RANGE OF CREATIVE YOUTH DEVELOPMENT PROGRAMS TO DEVELOP THEIR INTRINSIC VOICES, THEIR SENSE OF CREATIVE AGENCY, AND THE CREATIVE, CRITICAL THINKING AND SOCIOEMOTIONAL SKILLS THEY NEED TO SUCCEED.WE ACCOMPLISH THIS BY:1.) OFFERING FREE, CULTURALLY RESPONSIVE INSTRUCTION IN DESIGN AND THE DIGITAL, VISUAL, LITERARY, AND PERFORMING ARTS IN SCHOOL, AFTERSCHOOL, AND DURING THE SUMMER;2.) ENGAGING YOUTH IN ORGANIZATIONAL DECISION-MAKING, KEY LEADERSHIP ROLES, AND CULTURAL LEADERSHIP OPPORTUNITIES;3.) LINKING THEM TO MEANINGFUL SUMMER EMPLOYMENT OPPORTUNITIES, COLLEGE, AND CAREERS; AND4.) ACTIVATING THEIR SENSE OF CIVIC ENGAGEMENT AS CITIZENS AND ARTISTS. 1637938 1 1 0 0 0 0 0 0 0 0 1 0 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 16 0 1 95 1 0 0 0 0 0 0 0 0 0 0 0 0 X 5 5 0 0 0 0 0 0 0 1 0 0 0 1 1 1 1 1 1 1 0 0 CA X NADINE RAMBEAU 6503132626 1950 BAY ROAD EAST PALO ALTO CA 94303 JOHN GOLDMAN BOARD CHAIR 4.00 X X 0 0 0 AMY LYONS SECRETARY/TREASURER 4.00 X X 0 0 0 STACI EDWARDS BOARD MEMBER 4.00 X 0 0 0 JACKIE SPEIER BOARD MEMBER 4.00 X 0 0 0 KEITLAN WALLACE BOARD MEMBER 4.00 X 0 0 0 NADINE RAMBEAU EXECUTIVE DIRECTOR 40.00 X 230049 0 10662 AMY GAERLAN DIRECTOR OF ADMIN 40.00 X 138053 0 7687 368102 0 18349 2 0 1 1 VENTURA DEVELOPMENT PARTNERS 70 OTIS ST SAN FRANCISCO CA 94103 FACILITY MANAGEMENT SERVICES 150677 GUARDSLINE SECURITY INC 2084 WALSH AVE CL SANTA CLARA CA 95050 SECURITY SERVICES 120170 2 250625 2443422 10171 2694047 PROGRAM FEE 900099 8573 8573 8573 10 10 224596 0 224596 224596 224596 10017 10171 -154 -154 -154 CREDIT CARD CASH BACK 900099 1959 1959 1959 2929031 8573 0 226411 X 216780 127041 57698 32041 1147543 683164 299500 164879 21873 8404 8253 5216 50771 27267 14874 8630 109740 67331 27908 14501 19144 1971 17173 220469 220469 627805 419922 197004 10879 12686 3055 60 9571 36547 10980 15988 9579 58008 5025 38598 14385 240733 213157 26749 827 88 26 22 40 1266 1266 6927 6129 774 24 12295 12295 ART & MUSIC SUPPLIES 24959 24959 RECRUITMENT/ONBOARDING 23402 5632 17770 EVENT EXPENSES 19020 17481 1539 PROGRAM MEALS & GROCERI 13448 13448 14256 2946 10648 662 2877760 1637938 967049 272773 1090783 2197138 31042908 28987397 52668 51701 51847 7651 13806 44196 33967 69625 32234132 31350057 316113 209858 10250 20210 326363 230068 X 638915 493592 31268854 30626397 31907769 31119989 32234132 31350057 X 51271 -1066636 302585 -75000 X 0 1 X 1 0 X 1599065 283535 729040 1930404 2694047 7236091 1599065 283535 729040 1930404 2694047 7236091 4172000 3064091 56307 224606 280913 122 917 1959 2998 7520002 8573 0.40750 0.44550 X PART II, SECTION A, LINE 1 THE TOTAL CONTRIBUTIONS ON LINE 1 FOR 2018 WAS REDUCED BY $75,000 DUE TO UNCOLLECTIBLE PLEDGES. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 24613 2476 22137 27234 5175 22059 44196 SECURITY DEPOSIT 20210 20210 X 2929031 0 2929031 0 2929031 3944396 1066636 1066636 2877760 0 2877760 PART X, LINE 2: THE ORGANIZATION IS A QUALIFIED ORGANIZATION EXEMPT FROM FEDERAL AND STATE INCOME TAXES UNDER 501(C)(3) OF THE INTERNAL REVENUE CODE ("IRC") AND 23701D OF THE CALIFORNIA REVENUE AND TAXATION CODE, RESPECTIVELY. U.S. GAAP REQUIRES MANAGEMENT TO EVALUATE THE TAX POSITIONS TAKEN AND RECOGNIZE A TAX LIABILITY (OR ASSET) IF THE ORGANIZATION HAS TAKEN AN UNCERTAIN TAX POSITION THAT MORE-LIKELY-THAN-NOT WOULD NOT BE SUSTAINED UPON EXAMINATION BY TAXING AUTHORITIES. MANAGEMENT HAS ANALYZED THE TAX POSITIONS TAKEN AND HAS CONCLUDED THAT AS OF AUGUST 31, 2023, THERE ARE NO UNCERTAIN TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN THAT WOULD REQUIRE RECOGNITION OF A TAX LIABILITY (OR ASSET) OR DISCLOSURE IN THE FINANCIAL STATEMENTS. THE ORGANIZATION IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS PENDING OR IN PROGRESS. X 0 0 0 0 0 0 0 1 0 NADINE RAMBEAU EXECUTIVE DIRECTOR 215049 0 15000 0 0 0 9375 0 1287 0 240711 0 0 0 PART I, LINE 7 IN APRIL 2022, THE EMPLOYER OF RECORD FOR MS. RAMBEAU TRANSITIONED FROM THE JOHN AND MARCIA GOLDMAN FOUNDATION TO EPACENTER. AT THIS TRANSITION, THE EPACENTER BOARD REVIEWED AND APPROVED MS. RAMBEAU'S SIGNING BONUS. FORM 990, PART VII, LINE 5 NADINE RAMBEAU AND AMY GAERLAN RECEIVED $76,193 AND $29,279, RESPECTIVELY, FROM THE JOHN AND MARCIA GOLDMAN FOUNDATION FOR SERVICES RENDERED TO EPACENTER IN 2022. THE JOHN AND MARCIA GOLDMAN FOUNDATION WAS A RELATED ORGANIZATION UNTIL APRIL 2022. AFTER APRIL 2022, THE EPACENTER AND THE JOHN AND MARCIA GOLDMAN FOUNDATION WERE NOT RELATED. FORM 990, PART VI, SECTION A, LINE 8B THE ORGANIZATION HAS NO OTHER COMMITTEES WITH AUTHORITY TO ACT ON BEHALF OF THE GOVERNING BODY FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 IS FIRST REVIEWED BY MANAGEMENT. UPON APPROVAL, A COMPLETE COPY OF THE FORM 990 IS PROVIDED TO THE BOARD PRIOR TO FILING. FORM 990, PART VI, SECTION B, LINE 12C EPACENTER REGULARLY AND CONSISTENTLY MONITORS AND ENFORCES COMPLIANCE WITH ITS CONFLICT-OF-INTEREST POLICY THROUGH THE FOLLOWING PROCEDURES: 1. PERSONS COVERED UNDER THE POLICY: THE POLICY APPLIES TO ALL DIRECTORS, OFFICERS, KEY EMPLOYEES, AND INDIVIDUALS WITH SUBSTANTIAL INFLUENCE OVER THE ORGANIZATION. THIS INCLUDES THEIR FAMILY MEMBERS AND ENTITIES SIGNIFICANTLY OWNED BY THESE INDIVIDUALS. 2. MONITORING AND DISCLOSURE PROCESS: ALL COVERED PERSONS ARE REQUIRED TO DISCLOSE THEIR FINANCIAL INTERESTS AND ANY POTENTIAL CONFLICTS OF INTEREST ANNUALLY. THIS DISCLOSURE INCLUDES FINANCIAL INTERESTS OF FAMILY MEMBERS AND ANY ENTITIES THEY SIGNIFICANTLY OWN. DISCLOSURES ARE MADE USING THE ANNUAL DISCLOSURE AND COMPLIANCE STATEMENTS, WHICH ARE REVIEWED AND FILED WITH THE MINUTES OF BOARD OR COMMITTEE MEETINGS OR RETAINED IN PERSONNEL FILES. 3. DETERMINATION OF CONFLICTS: WHEN A POTENTIAL CONFLICT OF INTEREST IS DISCLOSED, THE BOARD OF DIRECTORS OR A DESIGNATED COMMITTEE EVALUATES WHETHER A CONFLICT EXISTS. THE INDIVIDUAL WITH THE POTENTIAL CONFLICT IS EXCLUDED FROM THE DISCUSSION AND DECISION-MAKING PROCESS EXCEPT TO ANSWER PERTINENT QUESTIONS. THE EVALUATION PROCESS INVOLVES GATHERING ALL MATERIAL FACTS ABOUT THE TRANSACTION AND THE INTERESTED PERSON'S FINANCIAL INTEREST. 4. REVIEW AND RESOLUTION: THE BOARD OR COMMITTEE CONDUCTS DUE DILIGENCE, WHICH MAY INCLUDE INVESTIGATING ALTERNATIVE ARRANGEMENTS THAT DO NOT PRESENT A CONFLICT. A DETERMINATION IS MADE ON WHETHER THE TRANSACTION IS IN THE BEST INTEREST OF EPACENTER AND WHETHER IT IS FAIR AND REASONABLE. IF SO, THE TRANSACTION IS APPROVED BY A MAJORITY VOTE OF THE BOARD OR COMMITTEE MEMBERS PRESENT. IN CASES WHERE A DIRECTOR HAS A MATERIAL FINANCIAL INTEREST, THE TRANSACTION IS HELD TO A HIGHER STANDARD AND MUST GENERALLY BE THE MOST ADVANTAGEOUS ARRANGEMENT AVAILABLE. THE DIRECTOR IN QUESTION MUST RECUSE THEMSELVES FROM THE VOTE, WHICH USUALLY OCCURS AT THE BOARD LEVEL. 5. RECORDKEEPING AND COMPLIANCE: THE MINUTES OF BOARD OR COMMITTEE MEETINGS DOCUMENT THE NAMES OF INTERESTED PERSONS, THE NATURE OF THEIR INTEREST, THE DISCUSSIONS AND DECISIONS MADE, AND ANY ALTERNATIVE TRANSACTIONS CONSIDERED. THE BOARD OVERSEES AN ANNUAL REVIEW OF THE CONFLICT-OF-INTEREST POLICY'S ADMINISTRATION TO ENSURE COMPLIANCE AND ASSESS WHETHER ANY MODIFICATIONS ARE NECESSARY. BY IMPLEMENTING THESE PROCEDURES, EPACENTER ENSURES THAT CONFLICTS OF INTEREST ARE IDENTIFIED, DISCLOSED, AND MANAGED IN A MANNER THAT MAINTAINS THE ORGANIZATION'S INTEGRITY AND ALIGNS WITH ITS CHARITABLE PURPOSES. FORM 990, PART VI, SECTION B, LINE 15A THE COMPENSATION PROCESS INCLUDED THE FOLLOWING ELEMENTS: 1. REVIEW AND APPROVAL: THE COMPENSATION ARRANGEMENT WAS REVIEWED AND APPROVED BY THE EPAC BOARD, WHICH DID NOT INCLUDE INDIVIDUALS WITH A CONFLICT OF INTEREST. 2. USE OF COMPARABLE DATA: THE SALARY WAS ESTABLISHED USING DATA FOR COMPARABLE COMPENSATION FOR SIMILARLY QUALIFIED INDIVIDUALS IN COMPARABLE POSITIONS AT SIMILARLY SITUATED ORGANIZATIONS. 3. DOCUMENTATION: THE DELIBERATIONS AND DECISIONS REGARDING CEO COMPENSATION WERE DOCUMENTED CONTEMPORANEOUSLY. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAIABLE UPON REQUEST. FORM 990, PART IX, LINE 11G HUMAN RESOURCES: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 77,733. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 77,733. IT CONSULTANTS: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 71,013. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 71,013. OPERATIONS AND FACILITIES CONSULTANTS: PROGRAM SERVICE EXPENSES 79,705. MANAGEMENT AND GENERAL EXPENSES 10,070. FUNDRAISING EXPENSES 311. TOTAL EXPENSES 90,086. PROGRAM CONSULTANTS: PROGRAM SERVICE EXPENSES 28,792. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 28,792. OTHER PROFESSIONAL FEES: PROGRAM SERVICE EXPENSES 58,464. MANAGEMENT AND GENERAL EXPENSES 16,696. FUNDRAISING EXPENSES 9,903. TOTAL EXPENSES 85,063. PROGRAM CONTRACTORS: PROGRAM SERVICE EXPENSES 82,851. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 82,851. SECURITY SERVICES: PROGRAM SERVICE EXPENSES 170,110. MANAGEMENT AND GENERAL EXPENSES 21,492. FUNDRAISING EXPENSES 665. TOTAL EXPENSES 192,267. FORM 990, PART XI, LINE 9: BAD DEBT -75,000. AMORTIZATION OF DONATED FACILITIES FORM 990, ITEM B AMENDED RETURN FORM 990 WAS AMENDED TO REFLECT COMPLETION OF THE AUDIT AND UPDATE FINANCIALS TO MATCH THE AUDITED FINANCIAL STATEMENTS. AS A RESULT, CHANGES HAVE BEEN MADE TO FORM 990, PART IV, X, XI AND XII AS WELL AS SCH D PART XI, XII AND XIII.