Epilepsy Services Foundation INC FY2023 filing

Tax-deductible

Tampa, FL501(c)(3)Since 1973Diseases & DisordersEIN 59-1680892Revenue $91K in FY2023

On file with the IRSepilepsysf.org4628 N Armenia Ave, 33603-2706 · Tampa, FLTax-exempt since Feb 1977Publicly supported charity — 170(b)(1)(A)(vi)

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The organization is committed to creating a better future and environment for persons affected by epilepsy living in West Central Florida.

501(c)(3) charity; gifts are tax-deductible.
56¢ of each $1 spent went to programs.
$53K paid to officers and key staff.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · Pay: Part VII

Before you give

FY2023 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(3)
not on the IRS revocation list
Looks good: listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Tax-deductible gifts
Yes
Donations are tax-deductible
Looks good: the IRS lists gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2024
latest Form 990
Looks good: the latest return is for FY2024, 2 tax years back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
0 of 5
filings with a surplus
Average deficit $30K a year · 30% of revenue · last 5 filings
Concern: a surplus in 0 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
56%
of spending
Worth a look: 56% of spending went to programs; under 65%.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$53K
to officers and key staff · 33% of spending
Concern: pay to officers and key staff is 33% of spending; over 30%.
Pt VII · Sec A
Cash reserves
8 mo
of spending, in cash
Looks good: 8.2 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
3
named funders · $53K
Looks good: 3 funders name it on their filings; 3 or more.
Funders’ Sch. I, 990-PF
Liabilities
$4K
0.4% of total assets
Looks good: liabilities are 0% of assets; 50% or less.
Pt X · Ln 26
Independent board members
15
of 15 voting members
Looks good: 15 of 15 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$91K
-27% vs prior year
Spent
$164K
To programs
56%
Net assets
$1.0M
By yearFY2020–FY2024
Revenue
$91K
FY2023▼ -27%
Tap a bar for its year
Revenue by fiscal year
FY2020$81K
FY2021$84K
FY2022$124K
FY2023$91K
FY2024$123K
FY2024$120K
Expenses
$164K
FY2023▲ +31%
Tap a bar for its year
Expenses by fiscal year
FY2020$106K
FY2021$90K
FY2022$125K
FY2023$164K
FY2024$169K
FY2024$160K
Net assets
$1.0M
FY2023▼ -1%
Tap a bar for its year
Net assets by fiscal year
FY2020$1.0M
FY2021$1.1M
FY2022$1.0M
FY2023$1.0M
FY2024$1.1M
FY2024$1.1M

From the FY2023 Form 990 (year ending September 2023) · see the original

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Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2024. IRS ruling in Feb 1977.

IRS Pub. 78 · IRS Auto-Revocation List · IRS Business Master File

Where the money goes

56 cents of each dollar spent went to programs.

Program services 56% · $91K Management & general 21% · $34K Fundraising 24% · $39K

Form 990 Part IX, line 25, columns B–D. Every line is in By the numbers.

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Who runs it and what they're paid

16 people listed on the 990; $53K paid to officers and key staff.

Part VII, Section A · reportable compensation · most recent filed roster (FY2022); the FY2023 filing did not itemize Part VII
Executive Director
$53,271Pt VII · Sec A
Vice President
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A

Kathie Michael’s $60K as Executive Director is at the 44th percentile of top reported officer pay among 901 $100K–1M diseases & disorders nonprofits. Peer set: organizations in the same NTEE major field of work and revenue-size band, compared on each org’s own highest-paid officer/key-employee, from Form 990 Part VII / 990-PF Part VIII. Descriptive placement, not a verdict on whether the pay is appropriate.

Compensation history total reportable pay by year · 2 named individuals · Part VII

NameFY2024FY2024FY2023FY2022FY2021FY2020
Kathie Michael$60,252$58,433$53,271$49,044$48,000$48,000
Thomas Orth—————$5,000

Total reportable compensation (Form 990 Part VII column D / Schedule J column E) by filing year, matched by name within this organization. The Schedule J base / bonus / deferred breakdown is not parsed into this dataset.

See Epilepsy Services Foundation INC executive salaries →

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Questions the 990 asks

The form asks each of these directly. These are the filed answers.

  • Family or business ties among officersPt VI · Ln 2No
  • Top official's pay set by an independent reviewPt VI · Ln 15aYes

Programs and updates

Helps people with epilepsy in West Central Florida live better lives.

Provided by the organization

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3 programs · $91K · in their own filed words · FY2022
01

The organization provides information and referral services, education and awareness programs in schools and for school nurses, mentoring programs, and networking opportunities for families who have a child with epilepsy.

$80Kprogram expense
02

Provides assistance to attend special summer camp for persons with epilepsy. Provides patients with medical testing and evaluation assistance.

$9Kprogram expense
03

Awarded college scholarships to persons affected with epilepsy.

$2Kprogram expense

Funders

Who pays for it.

From grant filings on record. Receipts are incomplete: individual donors are never listed.

Grants

Schedule I · received and paid
Grants received · FY2024
Total grants receivedfrom 3 funders$53K
See all 3 funders →
Grants paid · 14 grants · $63K · 2019–2024
Unitemized GrantFY2024$10,500
Unitemized GrantFY2024$2,000
Unitemized GrantFY2023$9,750
Unitemized GrantFY2023$4,500
Unitemized GrantFY2023$725
Unitemized GrantFY2022$7,500
Unitemized GrantFY2022$2,250
Unitemized GrantFY2022$1,300
Unitemized GrantFY2021$6,450
Unitemized GrantFY2021$4,000
Unitemized GrantFY2020$4,000
Unitemized GrantFY2020$2,500
Unitemized GrantFY2019$3,750
Unitemized GrantFY2019$3,500

By the numbers

The FY2023 990, line by line.

1The main four
Money inPt VIII
$91K
Ln 12
Gifts and grantsLn 1h$98K
Investment incomeLn 3$11K
Money outPt IX
$164K
Ln 25
Programscol B$91K
Managementcol C$34K
Fundraisingcol D$39K
Owns and owesPt X
$1.0M
net assets · Ln 32
Cash and savingsLn 1–2$112K
Total assetsLn 16$1.0M
LiabilitiesLn 26$4K
PeoplePt VI, VII
16
listed · VII A
PaidVII A1
Voting boardVI 1a15
IndependentVI 1b15
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$98K
Fundraising eventsLn 1c$76K
Investment incomeLn 3$11K
Total revenueLn 12$91K
Assets in detailPt X, end of year
CashLn 1$12K
SavingsLn 2$100K
Cash and savings togetherLn 1–2$112K
InvestmentsLn 11–13$551K
Land, buildings, equipmentLn 10c$363K
Total assetsLn 16$1.0M
LiabilitiesLn 26$4K
Net assetsLn 32$1.0M
OperationsPt I, VI
EmployeesI 54
VolunteersI 648
Fiscal year endsHeaderSeptember
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13Yes
Records policyVI 14Yes
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY23End FY23
Cash and savingsLn 1–2$150K$112K
InvestmentsLn 11–13$505K$551K
Land, buildings, equipmentLn 10c$382K$363K
Total assetsLn 16$1.0M$1.0M
LiabilitiesLn 26$4K$4K
Net assetsLn 32$1.0M$1.0M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic individualsLn 2$11K$11K
Pay of current officers, directors and key staffLn 5$54K$14K$13K$27K
Other salaries and wagesLn 7$43K$38K$5K$0
Other employee benefitsLn 9$2K$956$285$386
Payroll taxesLn 10$10K$4K$2K$4K
Accounting feesLn 11c$1K$375$375$375
Investment management feesLn 11f$4K$0$4K$0
Office expensesLn 13$2K$75$1K$664
OccupancyLn 16$9K$5K$2K$1K
TravelLn 17$428$176$126$126
Depreciation, depletion and amortizationLn 22$4K$3K$210$224
InsuranceLn 23$4K$1K$1K$1K
Other expenses (24a–d)Ln 24$19K$11K$4K$4K
Total functional expensesLn 25$164K$91K$34K$39K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 $123K$169K−$46K$1.1M 990 PDF
FY2023 Viewing $91K$164K−$73K$1.0M 990 PDF
FY2022 $124K$125K−$379$1.0M 990 PDF
FY2021 $84K$90K−$6K$1.1M 990 PDF
FY2020 $81K$106K−$25K$1.0M 990 PDF

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Schedules filed Part IV

III · Programs I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash
See the full FY2023 990 (6 parts)
Part I · Summary $90,597 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $51,339$98,127
I-9 Program service revenue$0
I-10 Investment incomePrior year $25,071$11,187
I-11 Other revenuePrior year $48,064−$18,717
I-12 Total revenuePrior year $124,474$90,597
I-13 Grants and similar amounts paidPrior year $10,450$11,050
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $70,789$109,131
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $43,614$43,553
I-18 Total expensesPrior year $124,853$163,734
I-19 Revenue less expensesPrior year −$379−$73,137
Part VI · Governance 15 of 15 board members independent, no flags
VI-1a Voting members of the governing body15
VI-1b Independent voting members15
VI-2 Family or business relationship among officers or directorsNo
VI-12a Written conflict of interest policyYes
VI-13 Written whistleblower policyYes
VI-14 Document retention and destruction policyYes
VI-15a Process for setting top official's payYes
Part VIII · Statement of revenue $90,597 across 8 lines filed
VIII-1c Fundraising events$75,864
VIII-1f All other contributions, gifts and grants$22,263
VIII-1h Total contributions, gifts and grants$98,127
VIII-3 Investment incomeUnrelated business $0 · Excluded from tax $11,187$11,187
VIII-6 Net rental income or lossExcluded from tax −$4,190−$4,190
VIII-8 Net income from fundraising eventsUnrelated business $0 · Excluded from tax −$14,847−$14,847
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Related to mission $320 · Unrelated business $0 · Excluded from tax $0$320
VIII-12 Total revenueRelated to mission $320 · Unrelated business $0 · Excluded from tax −$7,850$90,597
Part IX · Statement of functional expenses $163,734 across 13 lines filed
IX-2 Grants to domestic individualsPrograms $11,050$11,050
IX-5 Pay of current officers, directors and key staffPrograms $14,111 · Management $13,474 · Fundraising $26,530$54,115
IX-7 Other salaries and wagesPrograms $38,400 · Management $4,590 · Fundraising $0$42,990
IX-9 Other employee benefitsPrograms $956 · Management $285 · Fundraising $386$1,627
IX-10 Payroll taxesPrograms $4,408 · Management $2,247 · Fundraising $3,744$10,399
IX-11c Accounting feesPrograms $375 · Management $375 · Fundraising $375$1,125
IX-11f Investment management feesPrograms $0 · Management $4,180 · Fundraising $0$4,180
IX-13 Office expensesPrograms $75 · Management $1,144 · Fundraising $664$1,883
IX-16 OccupancyPrograms $5,182 · Management $1,887 · Fundraising $1,441$8,510
IX-17 TravelPrograms $176 · Management $126 · Fundraising $126$428
IX-22 Depreciation, depletion and amortizationPrograms $3,427 · Management $210 · Fundraising $224$3,861
IX-23 InsurancePrograms $1,366 · Management $1,366 · Fundraising $1,366$4,098
IX-24 Other expenses (24a–d)Programs $11,411 · Management $4,317 · Fundraising $3,740$19,468
IX-25 Total functional expensesPrograms $90,937 · Management $34,201 · Fundraising $38,596$163,734
Part X · Balance sheet $1,030,275 assets, 12 lines filed
X-1 Cash, non-interest-bearingStart of year $15,643$11,626
X-2 Savings and temporary cash investmentsStart of year $134,596$100,241
X-9 Prepaid expenses and deferred chargesStart of year $3,632$3,956
X-10c Land, buildings and equipment, netStart of year $381,653$363,225
X-12 Other securitiesStart of year $505,168$550,703
X-14 Intangible assetsStart of year $636$524
X-16 Total assetsStart of year $1,041,328$1,030,275
X-19 Deferred revenueStart of year $2,715$4,292
X-26 Total liabilitiesStart of year $3,848$4,292
X-27 Net assets without donor restrictionsStart of year $1,037,480$1,025,983
X-32 Total net assets or fund balancesStart of year $1,037,480$1,025,983
X-33 Total liabilities and net assetsStart of year $1,041,328$1,030,275
Part XI · Reconciliation of net assets $1,025,983 net assets at year end
XI-1 Total revenue$90,597
XI-2 Total expenses$163,734
XI-3 Revenue less expenses−$73,137
XI-4 Net assets at start of year$1,037,480
XI-5 Net unrealized gains (losses) on investments$62,579
XI-9 Other changes in net assets−$939
XI-10 Net assets at end of year$1,025,983

Form 990 e-file (XML) FY2023 from the IRS · Classification, formation year and address from the IRS Business Master File

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