Attach to Form 990 or Form 990-EZ.
Go to
www.irs.gov/Form990 for instructions and the latest information.
| (i) Name of supported organization | (ii) EIN | (iii) Type of organization (described on lines 1- 10 above (see instructions)) | (iv) Is the organization listed in your governing document? | (v) Amount of monetary support (see instructions) | (vi) Amount of other support (see instructions) | |
|---|---|---|---|---|---|---|
| Yes | No | |||||
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Total |
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Calendar year
(or fiscal year beginning in)
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(a) 2019 | (b) 2020 | (c) 2021 | (d) 2022 | (e) 2023 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 1 | Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grant.") .. | 106,919 | 82,046 | 123,999 | 97,011 | 125,107 | 535,082 |
| 2 | Tax revenues levied for the organization's benefit and either paid to or expended on its behalf .... | ||||||
| 3 | The value of services or facilities furnished by a governmental unit to the organization without charge.. | ||||||
| 4 | Total. Add lines 1 through 3 | 106,919 | 82,046 | 123,999 | 97,011 | 125,107 | 535,082 |
| 5 | The portion of total contributions by each person (other than a governmental unit or publicly supported organization) included on line 1 that exceeds 2% of the amount shown on line 11, column (f) .. | 107,395 | |||||
| 6 | Public support. Subtract line 5 from line 4. | 427,687 | |||||
Calendar year
(or fiscal year beginning in)
![]() |
(a) 2019 | (b) 2020 | (c) 2021 | (d) 2022 | (e) 2023 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 7 | Amounts from line 4.. | 106,919 | 82,046 | 123,999 | 97,011 | 125,107 | 535,082 |
| 8 | Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources... | 686 | 5,757 | 611 | 83 | 1,338 | 8,475 |
| 9 | Net income from unrelated business activities, whether or not the business is regularly carried on.. | ||||||
| 10 | Other income. Do not include gain or loss from the sale of capital assets (Explain in Part VI.).. | 1,403 | 7,891 | 9,294 | |||
| 11 | Total support. Add lines 7 through 10 | 552,851 | |||||
Calendar year (or fiscal
year beginning in) ![]() |
(a) 2019 | (b) 2020 | (c) 2021 | (d) 2022 | (e) 2023 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 1 | Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grants.") . | ||||||
| 2 | Gross receipts from admissions, merchandise sold or services performed, or facilities furnished in any activity that is related to the organization's tax-exempt purpose | ||||||
| 3 | Gross receipts from activities that are not an unrelated trade or business under section 513 ..... | ||||||
| 4 | Tax revenues levied for the organization's benefit and either paid to or expended on its behalf... | ||||||
| 5 | The value of services or facilities furnished by a governmental unit to the organization without charge | ||||||
| 6 | Total. Add lines 1 through 5 | ||||||
| 7a | Amounts included on lines 1, 2, and 3 received from disqualified persons | ||||||
| b | Amounts included on lines 2 and 3 received from other than disqualified persons that exceed the greater of $5,000 or 1% of the amount on line 13 for the year. | ||||||
| c | Add lines 7a and 7b.. | ||||||
| 8 | Public support. (Subtract line 7c from line 6.) | ||||||
Calendar year
(or fiscal year beginning in)
![]() |
(a) 2019 | (b) 2020 | (c) 2021 | (d) 2022 | (e) 2023 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 9 | Amounts from line 6... | ||||||
| 10a | Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources.. | ||||||
| b | Unrelated business taxable income (less section 511 taxes) from businesses acquired after June 30, 1975. | ||||||
| c | Add lines 10a and 10b. | ||||||
| 11 | Net income from unrelated business activities not included on line 10b, whether or not the business is regularly carried on. | ||||||
| 12 | Other income. Do not include gain or loss from the sale of capital assets (Explain in Part VI.) .. | ||||||
| 13 | Total support. (Add lines 9, 10c, 11, and 12.).. | ||||||
| Section A - Adjusted Net Income | (A) Prior Year |
(B) Current Year (optional) |
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| 1 | Net short-term capital gain | 1 | ||||
| 2 | Recoveries of prior-year distributions | 2 | ||||
| 3 | Other gross income (see instructions) | 3 | ||||
| 4 | Add lines 1 through 3 | 4 | ||||
| 5 | Depreciation and depletion | 5 | ||||
| 6 | Portion of operating expenses paid or incurred for production or collection of gross income or for management, conservation, or maintenance of property held for production of income (see instructions) | 6 | ||||
| 7 | Other expenses (see instructions) | 7 | ||||
| 8 | Adjusted Net Income (subtract lines 5, 6 and 7 from line 4) | 8 | ||||
| Section B - Minimum Asset Amount | (A) Prior Year |
(B) Current Year (optional) |
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| 1 | Aggregate fair market value of all non-exempt-use assets (see instructions for short tax year or assets held for part of year): | 1 | ||||
| a | Average monthly value of securities | 1a | ||||
| b | Average monthly cash balances | 1b | ||||
| c | Fair market value of other non-exempt-use assets | 1c | ||||
| d | Total (add lines 1a, 1b, and 1c) | 1d | ||||
| e |
Discount claimed for blockage or other factors (explain in detail in Part VI): |
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| 2 | Acquisition indebtedness applicable to non-exempt use assets | 2 | ||||
| 3 | Subtract line 2 from line 1d | 3 | ||||
| 4 | Cash deemed held for exempt use. Enter 0.015 of line 3 (for greater amount, see instructions). | 4 | ||||
| 5 | Net value of non-exempt-use assets (subtract line 4 from line 3) | 5 | ||||
| 6 | Multiply line 5 by 0.035 | 6 | ||||
| 7 | Recoveries of prior-year distributions | 7 | ||||
| 8 | Minimum Asset Amount (add line 7 to line 6) | 8 | ||||
| Section C - Distributable Amount | Current Year | |||||
| 1 | Adjusted net income for prior year (from Section A, line 8, Column A) | 1 | ||||
| 2 | Enter 85% of line 1 | 2 | ||||
| 3 | Minimum asset amount for prior year (from Section B, line 8, Column A) | 3 | ||||
| 4 | Enter greater of line 2 or line 3 | 4 | ||||
| 5 | Income tax imposed in prior year | 5 | ||||
| 6 | Distributable Amount. Subtract line 5 from line 4, unless subject to emergency temporary reduction (see instructions) | 6 | ||||
| Section D - Distributions | Current Year | |
|---|---|---|
| 1 Amounts paid to supported organizations to accomplish exempt purposes | 1 | |
|
2
Amounts paid to perform activity that directly furthers exempt purposes of supported organizations, in excess of income from activity |
2 | |
| 3 Administrative expenses paid to accomplish exempt purposes of supported organizations | 3 | |
| 4 Amounts paid to acquire exempt-use assets | 4 | |
| 5 Qualified set-aside amounts (prior IRS approval required - provide details in Part VI) | 5 | |
| 6 Other distributions (describe in Part VI). See instructions | 6 | |
| 7Total annual distributions. Add lines 1 through 6. | 7 | |
|
8
Distributions to attentive supported organizations to which the organization is responsive (provide details in Part VI). See instructions |
8 | |
| 9 Distributable amount for 2023 from Section C, line 6 | 9 | |
| 10 Line 8 amount divided by Line 9 amount | 10 | |
| Section E - Distribution Allocations (see instructions) |
(i) Excess Distributions |
(ii) Underdistributions Pre-2023 |
(iii) Distributable Amount for 2023 |
|
|---|---|---|---|---|
| 1 Distributable amount for 2023 from Section C, line 6 | ||||
|
2
Underdistributions, if any, for years prior to 2023 (reasonable cause required-- explain in Part VI).
See instructions. |
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| 3 Excess distributions carryover, if any, to 2023: | ||||
| a From 2018....... | ||||
| b From 2019....... | ||||
| c From 2020....... | ||||
| d From 2021....... | ||||
| e From 2022....... | ||||
| fTotal of lines 3a through e | ||||
| g Applied to underdistributions of prior years | ||||
| h Applied to 2023 distributable amount | ||||
|
i
Carryover from 2018 not applied (see instructions) |
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| j Remainder. Subtract lines 3g, 3h, and 3i from line 3f. | ||||
| 4Distributions for 2023 from Section D, line 7: | ||||
| $ | ||||
| a Applied to underdistributions of prior years | ||||
| b Applied to 2023 distributable amount | ||||
| c Remainder. Subtract lines 4a and 4b from line 4. | ||||
|
5
Remaining underdistributions for years prior to 2023, if any. Subtract lines 3g and 4a from line 2. If the amount is greater than zero, explain in Part VI. See instructions. |
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|
6
Remaining underdistributions for 2023. Subtract lines 3h and 4b from line 1. If the amount is greater than zero, explain in Part VI. See instructions. |
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7 Excess distributions carryover to 2024. Add lines 3j and 4c. |
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| 8 Breakdown of line 7: | ||||
| a Excess from 2019..... | ||||
| b Excess from 2020..... | ||||
| c Excess from 2021..... | ||||
| d Excess from 2022..... | ||||
| e Excess from 2023..... | ||||
| Facts And Circumstances Test |
|---|
| Return Reference | Explanation |
|---|---|
| PART II, LINE 10 | FUNDRAISING INCOME 9,294 |
| Software ID: | |
| Software Version: |
| Return Reference | Explanation |
|---|---|
| FORM 990-EZ, PART I, LINE 8 | MISCELLANEOUS INCOME 21 TOTAL 21 |
| FORM 990-EZ, PART I, LINE 16 | EXPENSES OFFICE EXPENSES 8,731 HUMANITARIAN AID 5,038 HOUSE CONSTRUCTION 16,481 VOLUNTEER EXPENSES 4,563 TRAVEL EXPENSES 27,413 PROJECT EXPENSES 29,253 TOTAL 91,479 |
| FORM 990-EZ, PART II, LINE 24 | RECEIVABLES DUE FROM OFFICERS 25,000 19,157 TOTAL 25,000 19,157 |
| FORM 990-EZ, PART II, LINE 26 | EMPLOYEE BENEFIT LIABILITY 0 2,200 |
| FORM 990-EZ, PART III | THE PRIMARY MISSION OF EPILOGOS CHARITIES IS TO ENGAGE IN COMMUNITY DEVELOPMENT BY PARTNERING WITH THE PEOPLE OF SAN JOS VILLANUEVA, EL SALVADOR. EPILOGOS WORKS IN SOLIDARITY WITH THE LOCAL COMMUNITY TO IMPROVE THE QUALITY OF LIFE IN MANY AREAS, INCLUDING HOUSING, EDUCATION, HEALTH, EMPLOYMENT, SANITATION, AND OTHER PROGRAMS. EPILOGOS IS A NONPROFIT ORGANIZATION SUPPORTED ENTIRELY BY DONATIONS. |
| FORM 990-EZ, PART III, LINE 28 | EDUCATION ELEMENTARY AND HIGH SCHOOL SCHOLARSHIPS IN 2023 57 STUDENTS IN GRADES KINDERGARTEN-9 AND 63 HIGH SCHOOL STUDENTS RECEIVED SCHOLARSHIPS FROM EPILOGOS. THE STUDENTS EACH RECEIVE SCHOOL AND SPORTS SHOES AND UNIFORMS, TUITION FEES AND BOOKS. THE SCHOLARSHIP PROGRAM BENEFITS STUDENTS FROM LOW-INCOME FAMILIES. THE STUDENTS MUST MAINTAIN EXCELLENT GRADES AND THE STUDENTS AND THEIR PARENTS VOLUNTEER WITH EPILOGOS PROJECTS. THE FAMILIES ARE INTEGRATED INTO THE COMMUNITY THROUGH THIS VOLUNTEER WORK, WHICH MAY INCLUDE HELPING WITH HOUSE BUILDING PROJECTS, WORKING ON THE MURAL THAT HIGHLIGHTS THE VALUES OF THE COMMUNITY. THE FAMILIES BECOME ACTIVE IN MAKING POSITIVE CHANGES IN THE COMMUNITY THROUGH VOLUNTEERING WITH EPILOGOS. PARENTS OF SCHOLARSHIP STUDENTS ARE COMMITTED TO PROVIDING SUPPORT AND FOLLOW-UP IN THE EDUCATION PROCESS. THEY UNDERSTAND THAT THE WAY TO OVERCOME POVERTY FOR THEIR CHILDREN IS BY GETTING A GOOD EDUCATION. COLLEGE SCHOLARSHIPS IN 2023 EPILOGOS PROVIDED COLLEGE SCHOLARSHIP SUPPORT TO 5 STUDENTS. ONE STUDENT COMPLETED HER LAW DEGREE IN 2023. SHE IS ALREADY ADVISING LOW- INCOME COMMUNITY MEMBERS ON LEGAL MATTERS. EPILOGOS SUPPORTED 2 COMPUTER TECHNOLOGY/IT STUDENTS, AND 2 STUDENTS STUDYING EDUCATION, ONE ENGLISH MAJOR AND ONE PRIMARY TEACHER. THE STUDENTS RECEIVE TUITION ASSISTANCE AS WELL AS OTHER HELP WHICH MAY INCLUDE TRANSPORTATION, BOOKS, SPECIALIZED EQUIPMENT, ETC. STUDENTS WITH SPECIAL NEEDS EPILOGOS SUPPORTED 14 STUDENTS WITH SPECIAL NEEDS IN 2023. THE STUDENTS RECEIVED UNIFORMS, SHOES, BOOKS, AND FULL TUITION PAYMENTS. OUR SCHOLARSHIP PROGRAM SUPPORTS LOW-INCOME FAMILIES AND THOSE WHO NEED A HELPING HAND WITH THEIR SPECIAL NEEDS CHILDREN. THE STUDENTS COME FROM LOVING FAMILIES WHO WANT TO PROVIDE OPPORTUNITIES FOR THEIR CHILDREN TO ATTEND SCHOOL AND WHO HAVE HAD LIMITED OPTIONS PRIOR TO THIS PROGRAM. THE TEACHER PROVIDES A PERSONALIZED PROGRAM FOR EACH STUDENT THAT WORKS ON IMPROVING SOCIALIZATION AND INDEPENDENCE, AND DEVELOPING SKILLS THAT WILL HELP THEM BECOME INDEPENDENT. TEACHER SALARY SUPPORT A PERCENTAGE OF THE SALARIES FOR 2 TEACHERS WAS PAID BY EPILOGOS IN 2023. ONE IS AN ASSISTANT DIRECTOR OF PROGRAMS AND THE OTHER IS THE TEACHER FOR STUDENTS WITH SPECIAL NEEDS. THERE ARE 739 STUDENTS ENROLLED IN THE SCHOOL AND WITH LIMITED RESOURCES THEY ARE OFTEN LOOKING FOR ASSISTANCE FROM OUTSIDE FOUNDATIONS. THE SPECIAL NEEDS TEACHER BRINGS HER EXPERTISE TO TEACHING THE STUDENTS AT THE LOCAL SCHOOL. THE FAMILIES ARE UNABLE TO AFFORD TO SEND THE STUDENTS TO A PRIVATE SCHOOL FOR STUDENTS WITH SPECIAL NEEDS, AND THE PUBLIC SCHOOLS HAD BEEN UNABLE TO PROVIDE THE SERVICES NEEDED TO MEET THE STUDENT'S NEEDS. ADOPT A CLASSROOM EPILOGOS DONORS PROVIDE SUPPLIES TO 5 CLASSROOMS IN THE LOCAL COMMUNITY. SPECIFIC TEACHING AIDS ARE REQUESTED BY TEACHERS AND A DONOR PROVIDES THE FUNDING. SCHOOLS THAT BENEFITED WERE: ESPRITU SANTO SCHOOL CENTER, LAS DISPENSAS SCHOOL CENTER, DR. SALVADOR MENDIETA SCHOOL CENTER, SCHOOL CENTER NATIONAL KINDER GARDEN, EL PALOMAR SCHOOL CENTER. ROBOTICS COMPETITION A LOCAL VOLUNTEER HAS STARTED A ROBOTICS PROGRAM FOR LOCAL YOUTH SO THAT THEY CAN LEARN NEW SKILLS. THE STUDENTS ARE FROM FAMILIES WITH LIMITED RESOURCES, BUT WITH A STRONG DESIRE TO LEARN NEW TECHNOLOGIES. THE STUDENTS COMPETED ONLINE NATIONALLY AND INTERNATIONALLY AND WERE SELECTED TO COMPETE IN MEXICO CITY. EPILOGOS HELPED FACILITATE WITH 1040.00 IN CASH TO PURCHASE DRONE KITS FOR COMPETITION. TOTAL VALUE OF EDUCATION PROGRAMS: 31,730.00 |
| FORM 990-EZ, PART III, LINE 29 | HOUSING CONSTRUCTION OF 2 PREFABRICATED HOUSES IN 2023 EPILOGOS BUILT HOMES FOR 2 FAMILIES WITH LIMITED RESOURCES - 1 HOME IN SANTA LUCIA, 1 IN EL AMATE. FAMILIA ARIAS FAMILIA PANAMEO THE FAMILIES LIVE IN SUB-STANDARD HOUSING THAT IS CONSTRUCTED OF ADOBE, WOOD AND SHEET METAL AND THEY ARE UNSAFE AND UNSANITARY CONDITIONS FOR THE FAMILY. IN ORDER TO RECEIVE A NEW HOME FAMILIES MUST MEET ECONOMIC REQUIREMENTS, THEY MUST OWN THE LAND, THEIR CHILDREN MUST ATTEND SCHOOL AND BE UP TO DATE WITH MEDICAL APPOINTMENTS, AND THEY MUST COMMIT TO WORKING NOT ONLY ON THEIR OWN HOME, BUT ALSO ON FUTURE PROJECTS WITH EPILOGOS. THE FAMILIES REPAY 30% OF THE COST OF THE HOME, PAYABLE IN MONTHLY INSTALLMENTS. THIS MONEY REMAINS IN SAN JOSE VILLANUEVA AND THE PROCEEDS ARE USED TO BUILD HOMES FOR OTHERS IN THE COMMUNITY. IN 2023 HOUSES WERE FUNDED BY INDIVIDUALS, PROCEEDS FROM A FOUNDATION, VOLUNTEERS, PROCEEDS FROM A FUNDRAISER, AND FUNDING IN SJV. THEY ARE BUILT BY LOCAL AND INTERNATIONAL VOLUNTEERS WORKING IN PARTNERSHIP. ROOFING MATERIALS EPILOGOS PROVIDED HELP FOR TWO FAMILIES WITH ROOF IMPROVEMENTS, REPAIRS FOR DETERIORATED ROOFS AND ELDERLY FAMILIES WHO CANNOT HAVE A FUND TO REPAIR TOTAL VALUE OF HOUSING PROGRAM: 15,432 |
| FORM 990-EZ, PART III, LINE 30 | COMMUNITY SERVICE BIG FRIEND/LITTLE FRIEND WE CONTINUED OUR BIG FRIEND/LITTLE FRIEND PROGRAM AT A SCHOOL OUTSIDE OF THE VILLAGE TO ENABLE MORE STUDENTS TO PARTICIPATE. 14 CHILDREN AGE 7-10 AND 16 HIGH SCHOOL MENTORS PARTICIPATED IN THIS HALF YEAR PROGRAM. WE BENEFITED FROM THE EXPERTISE OF A PSYCHOLOGY GRADUATE STUDENT TO CREATE A CURRICULUM THAT BUILDS SELF-ESTEEM AND CREATES A SAFE SPACE FOR PARTICIPATING IN CREATIVE ACTIVITIES FOR THE STUDENTS AND MENTORS. COMMUNITY ACTIVITIES EPILOGOS PROVIDES SUPPORT FOR COMMUNITY SPORTS TEAMS TO PROMOTE FUN ACTIVITIES FOR EVERYONE IN THE COMMUNITY TO ENJOY. WE SUPPORT SOCCER TEAMS BY PROVIDING UNIFORMS AND TROPHIES FOR LOCAL TOURNAMENTS. THIS ALLOWS ALL THE COMMUNITY MEMBERS TO GATHER AND ENCOURAGES HEALTHY COMMUNITIES. WE ALSO PROVIDE FUN ACTIVITIES DURING HOLIDAYS TO SUPPORT COMMUNITY WELL- BEING AND OFFERING A BREAK FOR RECREATION. HUMANITARIAN AID EPILOGOS IS PROUD TO BE ABLE TO SUPPORT LOCAL CHILDREN WITH THEIR MEDICAL NEEDS WHEN THEIR FAMILIES ARE UNABLE TO DO SO. ONE CHILD NEEDS REGULAR MEDICATION TO ASSIST WITH MUSCULAR DYSTROPHY SYMPTOMS AND ONE CHILD WITH A PSYCHOMOTOR ILLNESS NEEDS ASSISTANCE WITH TRANSPORTATION TO MEDICAL APPOINTMENTS. THE FAMILIES APPRECIATE THE ASSISTANCE SO THEY CAN FOCUS ON PROVIDING THE PROPER CARE FOR THEIR CHILDREN. TOTAL VALUE OF COMMUNITY SERVICE PROJECTS: 2,800.00 |
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