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        <Desc>FIELD-BASED PROJECTS: Supporting Iraqi-Led Environmental Action, Public Health Monitoring, and Youth Healing In 2025, EPIC advanced locally led field work in Iraq through partnerships with trusted Iraqi civil society organizations addressing urgent environmental, public health, and humanitarian needs. EPICs field-based work focused on practical, evidence-based initiatives that helped Iraqi partners document harms, raise public awareness, engage officials, and offer solutions. With the Iraq Health Access Organization (IHAO) in Baghdad, EPIC helped restore public access to real-time air quality information after the citys only public monitor went offline. EPIC assisted IHAO in procuring and installing an open-source air quality monitor in central Baghdad and launching the public website Baghdadi Breeze, giving residents, researchers, advocates, and officials renewed access to live pollution data in a city of nearly 9 million people. IHAO also began using the project to engage international organizations and seek cooperation with Iraqi environmental authorities. With Waterkeepers Iraq in Sulaymaniyah, EPIC supported work documenting Iraqs water crisis and advancing locally grounded river protection. Waterkeepers Iraq completed five field trips to photograph the rapid decline of rivers near Sulaymaniyah, pairing 24 archival images with 24 current images to create the Vanishing Rivers exhibition. The exhibition opened at the Culture Factory, expanded to a second venue at Paia Studio, distributed more than 100 photobooks, and engaged students, academics, environmental advocates, officials, diplomats, and the public. Waterkeepers Iraq also helped document toxic oil spills, contributing to public pressure and official action, while EPIC supported practical water solutions including a mobile wastewater treatment demonstration unit and advocacy for expanded wastewater treatment. With Humat Dijlah in Nasiriyah, EPIC supported the Environmental Duties campaign on river pollution. Humat Dijlah published an evidence-based policy paper on pollution affecting the Euphrates and Gharraf rivers, met with Dhi-Qar environmental officials, trained 13 journalists and bloggers in environmental advocacy, produced 10 environmental radio messages for a 60-day public awareness campaign, and released a short companion video that received more than 27,000 views. EPIC also continued supporting vulnerable children through the Summer of Hope program, in partnership with the Iraqi Children Foundation and the American University of Iraq, Sulaimani. The eight-week program provided 27 orphaned and conflict-affected children with a safe space for English, art, STEM, yoga, life skills, mentorship, and healing. These field-based activities demonstrated EPICs core approach: support trusted Iraqi partners, combine evidence with storytelling, and help communities move from urgent problems to practical action.</Desc>
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        <Desc>POLICY ANALYSIS &amp; ADVOCACY PROGRAM: Advancing Evidence-Based Advocacy on Iraqs Governance, Environment, and Human Security In 2025, EPIC strengthened its policy analysis and advocacy program by bringing grounded Iraqi realities into discussions with international institutions, policy experts, donors, and the public. At a time of political uncertainty, climate stress, and shrinking international assistance, EPIC worked to ensure that Iraqs challenges remained visible and that policy discussions were informed by credible, locally grounded analysis. EPIC briefed European Union asylum experts at the EUAA Specialist Network Meeting on Iraq in The Hague, helping ensure that European policy discussions were informed by current analysis of Iraqs security, humanitarian, and political landscape. The trip also allowed EPIC to strengthen relationships with Iraq-focused researchers, civil society experts, and environmental partners, including Humat Dijlah and SGP-International. This engagement reflected EPICs broader role as a bridge between Iraqi realities and international decision-makers. EPIC continued its environmental justice advocacy on gas flaring, wastewater, water scarcity, and climate resilience. During NYC Climate Week, EPIC brought Iraqs gas flaring crisis to an international audience following a screening of The Last Gasp, joining experts from the Clean Air Task Force, Capterio, PSE Healthy Energy, and the Institute for Governance &amp; Sustainable Development. EPICs participation elevated the health, environmental, and governance harms of gas flaring in southern Iraq and connected local Iraqi struggles to global debates on methane pollution, climate justice, and fossil fuel dependence. EPIC also analyzed the outcomes of COP30 and Iraqs climate commitments, highlighting both progress and gaps in Iraqs response to climate change. In particular, EPIC examined the implications of Iraqs updated national climate plan and the need for a just transition away from fossil fuels in a country already facing extreme heat, drought, water scarcity, and environmental degradation. In governance and security policy, EPIC provided timely analysis of Iraqs 2025 parliamentary elections, the entrenchment of armed factions within politics, the weakening of reformist alternatives, and the consequences for accountability and democratic governance. EPIC also welcomed Senior Fellow Ahmed Ali back to its team to strengthen election monitoring, political analysis, and evidence-based advocacy. Across these efforts, EPIC advanced policy conversations on Iraq by connecting field evidence, independent analysis, and principled advocacy. Our policy work helped inform decision-makers in the United States, Europe, and Iraq, while supporting long-term strategies for accountable governance, human rights, environmental justice, and peace.</Desc>
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        <ManagementAndGeneralAmt>1649</ManagementAndGeneralAmt>
        <FundraisingAmt>1236</FundraisingAmt>
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      <PayrollTaxesGrp>
        <TotalAmt>28307</TotalAmt>
        <ProgramServicesAmt>27414</ProgramServicesAmt>
        <ManagementAndGeneralAmt>510</ManagementAndGeneralAmt>
        <FundraisingAmt>383</FundraisingAmt>
      </PayrollTaxesGrp>
      <FeesForServicesAccountingGrp>
        <TotalAmt>7100</TotalAmt>
        <ProgramServicesAmt>6603</ProgramServicesAmt>
        <ManagementAndGeneralAmt>284</ManagementAndGeneralAmt>
        <FundraisingAmt>213</FundraisingAmt>
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        <TotalAmt>10184</TotalAmt>
        <ProgramServicesAmt>9820</ProgramServicesAmt>
        <ManagementAndGeneralAmt>208</ManagementAndGeneralAmt>
        <FundraisingAmt>156</FundraisingAmt>
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      <AdvertisingGrp>
        <TotalAmt>1644</TotalAmt>
        <ProgramServicesAmt>1544</ProgramServicesAmt>
        <ManagementAndGeneralAmt>57</ManagementAndGeneralAmt>
        <FundraisingAmt>43</FundraisingAmt>
      </AdvertisingGrp>
      <OfficeExpensesGrp>
        <TotalAmt>1328</TotalAmt>
        <ProgramServicesAmt>1235</ProgramServicesAmt>
        <ManagementAndGeneralAmt>53</ManagementAndGeneralAmt>
        <FundraisingAmt>40</FundraisingAmt>
      </OfficeExpensesGrp>
      <InformationTechnologyGrp>
        <TotalAmt>2877</TotalAmt>
        <ProgramServicesAmt>2676</ProgramServicesAmt>
        <ManagementAndGeneralAmt>115</ManagementAndGeneralAmt>
        <FundraisingAmt>86</FundraisingAmt>
      </InformationTechnologyGrp>
      <OccupancyGrp>
        <TotalAmt>4654</TotalAmt>
        <ProgramServicesAmt>4328</ProgramServicesAmt>
        <ManagementAndGeneralAmt>186</ManagementAndGeneralAmt>
        <FundraisingAmt>140</FundraisingAmt>
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      <TravelGrp>
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        <ProgramServicesAmt>2789</ProgramServicesAmt>
        <ManagementAndGeneralAmt>77</ManagementAndGeneralAmt>
        <FundraisingAmt>58</FundraisingAmt>
      </TravelGrp>
      <InsuranceGrp>
        <TotalAmt>331</TotalAmt>
        <ProgramServicesAmt>308</ProgramServicesAmt>
        <ManagementAndGeneralAmt>13</ManagementAndGeneralAmt>
        <FundraisingAmt>10</FundraisingAmt>
      </InsuranceGrp>
      <OtherExpensesGrp>
        <Desc>Bank &amp; Merchant Fees</Desc>
        <TotalAmt>3589</TotalAmt>
        <ProgramServicesAmt>3356</ProgramServicesAmt>
        <ManagementAndGeneralAmt>133</ManagementAndGeneralAmt>
        <FundraisingAmt>100</FundraisingAmt>
      </OtherExpensesGrp>
      <TotalFunctionalExpensesGrp>
        <TotalAmt>263442</TotalAmt>
        <ProgramServicesAmt>246809</ProgramServicesAmt>
        <ManagementAndGeneralAmt>9504</ManagementAndGeneralAmt>
        <FundraisingAmt>7129</FundraisingAmt>
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      <CashNonInterestBearingGrp>
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        <EOYAmt>39099</EOYAmt>
      </CashNonInterestBearingGrp>
      <PledgesAndGrantsReceivableGrp>
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        <EOYAmt>6771</EOYAmt>
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      <AccountsReceivableGrp>
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      <PrepaidExpensesDefrdChargesGrp>
        <BOYAmt>419</BOYAmt>
        <EOYAmt>88</EOYAmt>
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      <TotalAssetsGrp>
        <BOYAmt>35519</BOYAmt>
        <EOYAmt>49370</EOYAmt>
      </TotalAssetsGrp>
      <AccountsPayableAccrExpnssGrp>
        <BOYAmt>42574</BOYAmt>
        <EOYAmt>11570</EOYAmt>
      </AccountsPayableAccrExpnssGrp>
      <TotalLiabilitiesGrp>
        <BOYAmt>42574</BOYAmt>
        <EOYAmt>11570</EOYAmt>
      </TotalLiabilitiesGrp>
      <OrganizationFollowsFASB117Ind>X</OrganizationFollowsFASB117Ind>
      <NoDonorRestrictionNetAssetsGrp>
        <BOYAmt>-7055</BOYAmt>
        <EOYAmt>37800</EOYAmt>
      </NoDonorRestrictionNetAssetsGrp>
      <TotalNetAssetsFundBalanceGrp>
        <BOYAmt>-7055</BOYAmt>
        <EOYAmt>37800</EOYAmt>
      </TotalNetAssetsFundBalanceGrp>
      <TotLiabNetAssetsFundBalanceGrp>
        <BOYAmt>35519</BOYAmt>
        <EOYAmt>49370</EOYAmt>
      </TotLiabNetAssetsFundBalanceGrp>
      <ReconcilationRevenueExpnssAmt>44855</ReconcilationRevenueExpnssAmt>
      <OtherChangesInNetAssetsAmt>0</OtherChangesInNetAssetsAmt>
      <MethodOfAccountingAccrualInd>X</MethodOfAccountingAccrualInd>
      <AccountantCompileOrReviewInd>false</AccountantCompileOrReviewInd>
      <FSAuditedInd>false</FSAuditedInd>
      <FederalGrantAuditRequiredInd>false</FederalGrantAuditRequiredInd>
    </IRS990>
    <IRS990ScheduleA documentId="IRS990ScheduleA">
      <PublicOrganization170Ind>X</PublicOrganization170Ind>
      <GiftsGrantsContriRcvd170Grp>
        <CurrentTaxYearMinus4YearsAmt>337701</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>404538</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>290738</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>277414</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>308197</CurrentTaxYearAmt>
        <TotalAmt>1618588</TotalAmt>
      </GiftsGrantsContriRcvd170Grp>
      <TotalCalendarYear170Grp>
        <CurrentTaxYearMinus4YearsAmt>337701</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>404538</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>290738</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>277414</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>308197</CurrentTaxYearAmt>
        <TotalAmt>1618588</TotalAmt>
      </TotalCalendarYear170Grp>
      <SubstantialContributorsTotAmt>1004194</SubstantialContributorsTotAmt>
      <PublicSupportTotal170Amt>614394</PublicSupportTotal170Amt>
      <GrossInvestmentIncome170Grp>
        <CurrentTaxYearMinus4YearsAmt>894</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>1229</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>284</CurrentTaxYearMinus2YearsAmt>
        <TotalAmt>2407</TotalAmt>
      </GrossInvestmentIncome170Grp>
      <TotalSupportAmt>1620995</TotalSupportAmt>
      <PublicSupportCY170Pct>0.37900</PublicSupportCY170Pct>
      <PublicSupportPY170Pct>0.38840</PublicSupportPY170Pct>
      <ThirtyThrPctSuprtTestsCY170Ind>X</ThirtyThrPctSuprtTestsCY170Ind>
    </IRS990ScheduleA>
    <IRS990ScheduleB documentId="IRS990ScheduleB">
      <ContributorInformationGrp>
        <ContributorNum>RESTRICTED</ContributorNum>
        <ContributorBusinessName>
          <BusinessNameLine1>RESTRICTED</BusinessNameLine1>
        </ContributorBusinessName>
        <ContributorUSAddress>
          <AddressLine1>RESTRICTED</AddressLine1>
          <AddressLine2>RESTRICTED</AddressLine2>
          <City>RESTRICTED</City>
          <State>RESTRICTED</State>
          <ZIPCode>RESTRICTED</ZIPCode>
        </ContributorUSAddress>
        <TotalContributionsAmt>RESTRICTED</TotalContributionsAmt>
      </ContributorInformationGrp>
    </IRS990ScheduleB>
    <IRS990ScheduleF documentId="IRS990ScheduleF">
      <GrantRecordsMaintainedInd>true</GrantRecordsMaintainedInd>
      <AccountActivitiesOutsideUSGrp>
        <RegionTxt>Middle East and North Africa</RegionTxt>
        <OfficesCnt>1</OfficesCnt>
        <EmployeeCnt>3</EmployeeCnt>
        <TypeOfActivitiesConductedTxt>Program services</TypeOfActivitiesConductedTxt>
        <SpecificServicesProvidedTxt>Program Services</SpecificServicesProvidedTxt>
        <RegionTotalExpendituresAmt>17361</RegionTotalExpendituresAmt>
      </AccountActivitiesOutsideUSGrp>
      <SubtotalOfficesCnt>1</SubtotalOfficesCnt>
      <SubtotalEmployeesCnt>3</SubtotalEmployeesCnt>
      <TotalOfficeCnt>1</TotalOfficeCnt>
      <TotalEmployeeCnt>3</TotalEmployeeCnt>
      <SubtotalSpentAmt>17361</SubtotalSpentAmt>
      <TotalSpentAmt>17361</TotalSpentAmt>
      <GrantsToOrgOutsideUSGrp>
        <RegionTxt>Middle East and North Africa</RegionTxt>
        <CashGrantAmt>6331</CashGrantAmt>
      </GrantsToOrgOutsideUSGrp>
      <GrantsToOrgOutsideUSGrp>
        <RegionTxt>Middle East and North Africa</RegionTxt>
        <CashGrantAmt>6600</CashGrantAmt>
      </GrantsToOrgOutsideUSGrp>
      <TotalOtherOrgCnt>2</TotalOtherOrgCnt>
      <TransferToForeignCorpInd>false</TransferToForeignCorpInd>
      <InterestInForeignTrustInd>false</InterestInForeignTrustInd>
      <ForeignCorpOwnershipInd>false</ForeignCorpOwnershipInd>
      <PassiveForeignInvestmestCoInd>false</PassiveForeignInvestmestCoInd>
      <ForeignPartnershipInd>false</ForeignPartnershipInd>
      <BoycottCountriesInd>false</BoycottCountriesInd>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Use of grant monitoring procedures (Part I, line 2)</FormAndLineReferenceDesc>
        <ExplanationTxt>EPIC implements activities primarily through Iraqi civil society partners under written agreements, approved budgets, defined deliverables, and headquarters oversight. Expenditures are monitored through financial documentation, partner reports, receipts and expense records where applicable, program deliverables, regular staff review, and established internal financial controls.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleF>
    <IRS990ScheduleO documentId="IRS990ScheduleO">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990 governing body review Part VI line 11</FormAndLineReferenceDesc>
        <ExplanationTxt>EPICs Executive Director reviews the completed Form 990 with the external accountant who prepared the return. The return is not signed or submitted until all issues are resolved and the executive director is satisfied that the return is correct.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Conflict of interest policy compliance Part VI line 12c</FormAndLineReferenceDesc>
        <ExplanationTxt>Conflicts of interst are immediately reported to the Board. Any member with a potential conflict are recused from deliberations and voting.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>CEO executive director top management comp Part VI line 15a</FormAndLineReferenceDesc>
        <ExplanationTxt>EPICs Board of Directors sets the compensation level of the organizations Executive Director based on market data of comprable nonprofit executives in the Washington DC area and performance evaluations. EPICs Board Chair oversees an annual performance review of EPICs Executive Director. The review is based on metrics related to EPICs strategic priorities and fundraising. The Board also sets goals for further professional development. EPICs board of directors also cultivates a culture of transparency and accountability with the Executive Director and among fellow directors.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Other officer or key employee compensation Part VI line 15b</FormAndLineReferenceDesc>
        <ExplanationTxt>EPICs Executive Director conducts annual performance reviews of all EPIC staff. The process includes a self-evaluation followed by a joint-evaluation, and when needed, establishing mutually agreed upon plan to address areas where improvement is needed. Staff also have opportunities to share feedback with directors, recognizing that there are always opportunities for self-improvement and for increasing the effectiveness of the overall team.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Governing documents etc available to public Part VI line 19</FormAndLineReferenceDesc>
        <ExplanationTxt>Governing documents are available on written request.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>General explanation attachment</FormAndLineReferenceDesc>
        <ExplanationTxt>Schedule F: Iraq Based ACtivities &amp; Monitoring Funds continued In 2025, EPIC incurred $22,053 in Iraq-related expenditures supporting program activities, Iraqi civil society partners, field research, monitoring, and professional services. These expenditures advanced EPICs mission to promote peace, accountable governance, human rights, and environmental action in Iraq through locally led initiatives, independent research and analysis, and practical support to Iraqi civil society. Of this amount, $6,522 supported the SGP-International-funded Partnership for Climate Security and Environmental Justice in Iraq, implemented from August 1 through December Working with three Iraq-based civil society partnersthe Iraq Health Access Organization, Humat Dijlah, and Waterkeepers Iraqthe project restored public access to real-time air-quality data for Baghdad through an open-source monitor and public website; supported publication of a policy paper on river pollution, engagement with Dhi-Qar environmental officials, training for local journalists and bloggers, and a radio and social media awareness campaign; and supported Waterkeepers Iraqs Vanishing Rivers exhibition and photobook, documenting the decline of rivers near Sulaymaniyah through field photography, public education, media engagement, and outreach to officials, academics, diplomats, students, and environmental advocates. An additional $3,500 advanced EPICs environmental work through support for Waterkeepers Iraqs mobile wastewater treatment demonstration unit in Sulaymaniyah. Another $3,500 supported independent field research conducted in Iraq for EPICs report Making Every Drop Count, examining drip irrigation, agricultural water conservation, and practical responses to Iraqs growing water scarcity. An additional $200 supported field-based grants research and related research assistance in Erbil. EPIC contributed $6,331 to the Summer of Hope program, implemented in partnership with the Iraqi Children Foundation and the American University of Iraq, Sulaimani. The program provided eight weeks of educational, artistic, mentorship, and psychosocial activities for 27 orphaned and conflict-affected children. EPIC also incurred $2,000 for legal services related to protecting the organizations interests and operations in Iraq. EPIC no longer relies on a stand-alone field office model for implementation. Instead, EPIC works through Iraqi civil society partners while maintaining direct headquarters oversight from Washington, D.C. Before funding partner activities, EPIC conducts due diligence that includes review of organizational capacity, leadership, proposed budgets, scopes of work, security considerations, and alignment with EPICs mission. Partner activities are governed by written agreements, approved budgets, defined deliverables, documentation requirements, and regular communication with EPIC staff. EPIC monitors foreign expenditures through budget review, wire-transfer documentation, receipts and expense reports where applicable, partner narrative reports, photographic documentation where safe and appropriate, review of public products and deliverables, and regular check-ins with partner leads. EPICs headquarters team reviews partner outputs, financial documentation, and program progress before approving additional support or reimbursement. For research and advocacy activities, EPIC verifies work performed through publications, interviews, field notes, event records, media products, stakeholder engagement, and internal staff review. EPIC maintains written internal controls and policies addressing conflicts of interest, fraud prevention, whistleblower protection, financial controls, and documentation practices. Foreign expenditures are recorded in EPICs accounting system using accrual-basis accounting, with expenditures tracked by grant agreement or activity and supported, as applicable, by partner receipts, timesheets, expense documentation, and other records. EPICs Board of Directors and Treasurer provide financial oversight, and the organization retains outside accounting support for bookkeeping, Form 990 preparation, and compliance. These procedures are designed to ensure that funds used in Iraq are reasonable, mission-aligned, properly documented, and appropriately monitored to guard against fraud, waste, and abuse.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>