STRATEGY STUDIO / PUBLIC DATA EXPLORER

MARJORY AND DONALD EPSTEIN FAMILY CHARITABLE FOUNDATION: Form 990PF, tax year 2024

View the entire original 990 at ProPublica ↗

Organization
MARJORY AND DONALD EPSTEIN FAMILY CHARITABLE FOUNDATION (EIN 38-3350806)
Tax period
2024-01-01 to 2024-12-31
Filed
2025-04-14
IRS object ID
202541049349100609
Schema version
2024v5.1
Source
Download XML · Original 990 at ProPublica

Every field in the e-filed return. Faint text is the IRS element name, for citing.

Return header ReturnHeader

FieldValueIRS element (for citing)
Return2025-04-14T11:14:51-05:00ReturnTs
Tax Period End2024-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN381910111PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1UHY ADVISORS GREAT LAKES INCBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line112900 HALL RD STE 510AddressLine1Txt
CitySTERLING HEIGHTSCityNm
State AbbreviationMIStateAbbreviationCd
ZIP483131153ZIPCd
FieldValueIRS element (for citing)
Return Type990PFReturnTypeCd
Tax Period Begin2024-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN383350806EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1MARJORY & DONALD EPSTEIN FAMILYBusinessNameLine1Txt
Business Name Line2CHARITABLE FOUNDATIONBusinessNameLine2Txt
FieldValueIRS element (for citing)
Business Name ControlMARJBusinessNameControlTxt
Phone2485571600PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line11179 COPPERWOOD DRAddressLine1Txt
CityBLOOMFIELD HILLSCityNm
State AbbreviationMIStateAbbreviationCd
ZIP48302ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonMARJORY EPSTEINPersonNm
Person TitlePRESIDENTPersonTitleTxt
Phone2485571600PhoneNum
Signature2025-03-31SignatureDt
Discuss With Paid PreparerYes (1)DiscussWithPaidPreparerInd
FieldValueIRS element (for citing)
IRS Responsible Prty Info Curr0IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonKATHLEEN CROCKETTPreparerPersonNm
PTINP00290282PTIN
Phone5862548141PhoneNum
Preparation2025-03-31PreparationDt
FieldValueIRS element (for citing)
Tax2024TaxYr
Build TS2025-03-06 01:10:19ZBuildTS

Form 990-PF IRS990PF

FieldValueIRS element (for citing)
Organization501c3 Exempt PFYes (X)Organization501c3ExemptPFInd
FMV Assets EOY$1,476,890FMVAssetsEOYAmt
Method Of Accounting CashYes (X)MethodOfAccountingCashInd

Analysis Of Revenue And Expenses AnalysisOfRevenueAndExpenses

FieldValueIRS element (for citing)
Contri Rcvd Rev And Expnss$180,000ContriRcvdRevAndExpnssAmt
Interest On Sav Rev And Expnss$23,543InterestOnSavRevAndExpnssAmt
Interest On Sav Net Invst Incm$23,543InterestOnSavNetInvstIncmAmt
Cap Gain Net Incm Net Invst Incm$0CapGainNetIncmNetInvstIncmAmt
Total Rev And Expnss$203,543TotalRevAndExpnssAmt
Total Net Invst Incm$23,543TotalNetInvstIncmAmt
Comp Ofcr Dir Trst Rev And Expnss$0CompOfcrDirTrstRevAndExpnssAmt
Comp Ofcr Dir Trst Net Invst Incm$0CompOfcrDirTrstNetInvstIncmAmt
Comp Ofcr Dir Trst Dsbrs Chrtbl$0CompOfcrDirTrstDsbrsChrtblAmt
Taxes Rev And Expnss$107TaxesRevAndExpnssAmt
Taxes Net Invst Incm$0TaxesNetInvstIncmAmt
Taxes Dsbrs Chrtbl$0TaxesDsbrsChrtblAmt
Tot Opr Expenses Rev And Expnss$107TotOprExpensesRevAndExpnssAmt
Tot Opr Expenses Net Invst Incm$0TotOprExpensesNetInvstIncmAmt
Tot Opr Expenses Dsbrs Chrtbl$0TotOprExpensesDsbrsChrtblAmt
Contri Paid Rev And Expnss$64,000ContriPaidRevAndExpnssAmt
Contri Paid Dsbrs Chrtbl$64,000ContriPaidDsbrsChrtblAmt
Total Expenses Rev And Expnss$64,107TotalExpensesRevAndExpnssAmt
Total Expenses Net Invst Incm$0TotalExpensesNetInvstIncmAmt
Total Expenses Dsbrs Chrtbl$64,000TotalExpensesDsbrsChrtblAmt
Excess Revenue Over Expenses$139,436ExcessRevenueOverExpensesAmt
Net Investment Income$23,543NetInvestmentIncomeAmt

Form990 PF Balance Sheets Form990PFBalanceSheetsGrp

FieldValueIRS element (for citing)
Cash BOY$179,637CashBOYAmt
Cash EOY$70,596CashEOYAmt
Cash EOYFMV$70,596CashEOYFMVAmt
Sav And Temp Cash Invst BOY$1,157,817SavAndTempCashInvstBOYAmt
Sav And Temp Cash Invst EOY$1,406,294SavAndTempCashInvstEOYAmt
Sav And Temp Cash Invst EOYFMV$1,406,294SavAndTempCashInvstEOYFMVAmt
Total Assets BOY$1,337,454TotalAssetsBOYAmt
Total Assets EOY$1,476,890TotalAssetsEOYAmt
Total Assets EOYFMV$1,476,890TotalAssetsEOYFMVAmt
Total Liabilities BOY$0TotalLiabilitiesBOYAmt
Total Liabilities EOY$0TotalLiabilitiesEOYAmt
Organization Follows FASB117Yes (X)OrganizationFollowsFASB117Ind
No Donor Rstr Net Assests BOY$1,337,454NoDonorRstrNetAssestsBOYAmt
No Donor Rstr Net Assests EOY$1,476,890NoDonorRstrNetAssestsEOYAmt
Tot Net Ast Or Fund Balances BOY$1,337,454TotNetAstOrFundBalancesBOYAmt
Tot Net Ast Or Fund Balances EOY$1,476,890TotNetAstOrFundBalancesEOYAmt
Total Liabilities Net Ast BOY$1,337,454TotalLiabilitiesNetAstBOYAmt
Total Liabilities Net Ast EOY$1,476,890TotalLiabilitiesNetAstEOYAmt

Chg In Net Assets Fund Balances ChgInNetAssetsFundBalancesGrp

FieldValueIRS element (for citing)
Tot Net Ast Or Fund Balances BOY$1,337,454TotNetAstOrFundBalancesBOYAmt
Excess Revenue Over Expenses$139,436ExcessRevenueOverExpensesAmt
Other Increases$0OtherIncreasesAmt
Subtotal$1,476,890SubtotalAmt
Other Decreases$0OtherDecreasesAmt
Tot Net Ast Or Fund Balances EOY$1,476,890TotNetAstOrFundBalancesEOYAmt

Excise Tax Based On Invst Incm ExciseTaxBasedOnInvstIncmGrp

FieldValueIRS element (for citing)
Investment Income Excise Tax$327InvestmentIncomeExciseTaxAmt
Tax Under Section511$0TaxUnderSection511Amt
Subtotal$327SubtotalAmt
Subtitle A Tax$0SubtitleATaxAmt
Tax Based On Investment Income$327TaxBasedOnInvestmentIncomeAmt
Estimated Plus Ovpmt Incm Tx$0EstimatedPlusOvpmtIncmTxAmt
Exempt Frgn Org Tax Wthld At Srce$0ExemptFrgnOrgTaxWthldAtSrceAmt
Extsn Request Income Tax Paid$0ExtsnRequestIncomeTaxPaidAmt
Backup Withholding Withheld$0BackupWithholdingWithheldAmt
Total Payments And Credits$0TotalPaymentsAndCreditsAmt
Es Penalty$0EsPenaltyAmt
Tax Due$327TaxDueAmt

Statements Regarding Acty StatementsRegardingActyGrp

FieldValueIRS element (for citing)
Legislative Political Acty0LegislativePoliticalActyInd
More Than100 Spent0MoreThan100SpentInd
Form1120 POL Filed0Form1120POLFiledInd
Section4955 Organization Tax$0Section4955OrganizationTaxAmt
Section4955 Managers Tax$0Section4955ManagersTaxAmt
Tax Reimbursed$0TaxReimbursedAmt
Activities Not Previously Rpt0ActivitiesNotPreviouslyRptInd
Changes To Articles Or Bylaws0ChangesToArticlesOrBylawsInd
Unrelated Bus Incm Over Limit0UnrelatedBusIncmOverLimitInd
Organization Dissolved Etc0OrganizationDissolvedEtcInd
Section508e Rqr Satisfied0Section508eRqrSatisfiedInd
At Least5000 In AssetsYes (1)AtLeast5000InAssetsInd
Org Report Or Register StateMIOrgReportOrRegisterStateCd
Form990 PF Filed With Atty GenYes (1)Form990PFFiledWithAttyGenInd
Private Operating Foundation0PrivateOperatingFoundationInd
New Substantial ContributorsYes (1)NewSubstantialContributorsInd
Own Controlled Entity0OwnControlledEntityInd
Donor Advised Fund0DonorAdvisedFundInd
Comply With Public Insp RqrYes (1)ComplyWithPublicInspRqrInd
Website AddressN/AWebsiteAddressTxt
Individual With BooksMARJORY EPSTEINIndividualWithBooksNm
Phone2485571600PhoneNum

Location Of Books US Address LocationOfBooksUSAddress

FieldValueIRS element (for citing)
Address Line11179 COPPERWOOD DRAddressLine1Txt
CityBLOOMFIELD HILLSCityNm
State AbbreviationMIStateAbbreviationCd
ZIP48302ZIPCd
FieldValueIRS element (for citing)
Foreign Accounts Question0ForeignAccountsQuestionInd

Statements Regarding Acty4720 StatementsRegardingActy4720Grp

FieldValueIRS element (for citing)
Sale Or Exch Disqualified Prsn0SaleOrExchDisqualifiedPrsnInd
Brrw Or Lend Disqualified Prsn0BrrwOrLendDisqualifiedPrsnInd
Furn Goods Disqualified Prsn0FurnGoodsDisqualifiedPrsnInd
Pay Comp Disqualified Prsn0PayCompDisqualifiedPrsnInd
Transfer Ast Disqualified Prsn0TransferAstDisqualifiedPrsnInd
Payment To Government Official0PaymentToGovernmentOfficialInd
Uncorrected Prior Acts0UncorrectedPriorActsInd
Undistributed Income PY0UndistributedIncomePYInd
Business Holdings0BusinessHoldingsInd
Jeopardy Investments0JeopardyInvestmentsInd
Uncorrected PY Jeopardy Invst0UncorrectedPYJeopardyInvstInd
Influence Legislation0InfluenceLegislationInd
Influence Election0InfluenceElectionInd
Grants To Individuals0GrantsToIndividualsInd
Grants To Organizations0GrantsToOrganizationsInd
Noncharitable Purpose0NoncharitablePurposeInd
Rcv Fnds To Pay Prsnl Bnft Cntrct0RcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft Cntrct0PayPremiumsPrsnlBnftCntrctInd
Prohibited Tax Shelter Trans0ProhibitedTaxShelterTransInd
Subj To Tax Rmnrtn Ex Prcht Pymt0SubjToTaxRmnrtnExPrchtPymtInd

Officer Dir Trst Key Empl Info OfficerDirTrstKeyEmplInfoGrp

Officer Dir Trst Key Empl OfficerDirTrstKeyEmplGrp (3 entries)

Address Line1USAddress/AddressLine1TxtCityUSAddress/CityNmState AbbreviationUSAddress/StateAbbreviationCdZIPUSAddress/ZIPCdTitleTitleTxtAverage Hrs Per Wk Devoted To PosAverageHrsPerWkDevotedToPosRtCompensationCompensationAmtEmployee Benefit ProgramEmployeeBenefitProgramAmtExpense Account Other AllwncExpenseAccountOtherAllwncAmt
MARJORY EPSTEIN
1179 COPPERWOOD DRBLOOMFIELD HILLSMI48302PRESIDENT0.50$0$0$0
LILLIAN J EPSTEIN STOTLAND
1179 COPPERWOOD DRBLOOMFIELD HILLSMI48302OFFICER0.00$0$0$0
LENA R EPSTEIN
1179 COPPERWOOD DRBLOOMFIELD HILLSMI48302OFFICER0.00$0$0$0
FieldValueIRS element (for citing)
Comp Of Hghst Pd Empl Or NONENONECompOfHghstPdEmplOrNONETxt
Other Employee Paid Over50k0OtherEmployeePaidOver50kCnt
Comp Of Hghst Pd Cntrct Or NONENONECompOfHghstPdCntrctOrNONETxt
Contractor Paid Over50k0ContractorPaidOver50kCnt

Summary Of Direct Chrtbl Acty SummaryOfDirectChrtblActyGrp

FieldValueIRS element (for citing)
Description1CONTRIBUTIONS TO 501(C)3 ORGANIZATIONSDescription1Txt
Expenses1$0Expenses1Amt

Sum Of Program Related Invst SumOfProgramRelatedInvstGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Minimum Investment Return MinimumInvestmentReturnGrp

FieldValueIRS element (for citing)
Average Monthly FMV Of Sec$0AverageMonthlyFMVOfSecAmt
Average Monthly Cash Balances$1,152,172AverageMonthlyCashBalancesAmt
FMV All Other Noncharitable Ast$0FMVAllOtherNoncharitableAstAmt
Total FMV Of Unused Assets$1,152,172TotalFMVOfUnusedAssetsAmt
Reduction Claimed$0ReductionClaimedAmt
Acquisition Indebtedness$0AcquisitionIndebtednessAmt
Adjusted Total FMV Of Unused Ast$1,152,172AdjustedTotalFMVOfUnusedAstAmt
Cash Deemed Charitable$17,283CashDeemedCharitableAmt
Net Vl Noncharitable Assets$1,134,889NetVlNoncharitableAssetsAmt
Minimum Investment Return$56,744MinimumInvestmentReturnAmt

Distributable Amount DistributableAmountGrp

FieldValueIRS element (for citing)
Minimum Investment Return$56,744MinimumInvestmentReturnAmt
Tax Based On Investment Income$327TaxBasedOnInvestmentIncomeAmt
Total Tax$327TotalTaxAmt
Distributable Before Adj$56,417DistributableBeforeAdjAmt
Recoveries Qualfied Distri$0RecoveriesQualfiedDistriAmt
Distributable Before Ded$56,417DistributableBeforeDedAmt
Deduction From Distributable$0DeductionFromDistributableAmt
Distributable As Adjusted$56,417DistributableAsAdjustedAmt

PF Qualifying Distributions PFQualifyingDistributionsGrp

FieldValueIRS element (for citing)
Expenses And Contributions$64,000ExpensesAndContributionsAmt
Program Related Invst Total$0ProgramRelatedInvstTotalAmt
Qualifying Distributions$64,000QualifyingDistributionsAmt

Undistributed Income UndistributedIncomeGrp

FieldValueIRS element (for citing)
Distributable As Adjusted$56,417DistributableAsAdjustedAmt
Undistributed Income PY$63,763UndistributedIncomePYAmt
Total For Prior Years$0TotalForPriorYearsAmt
Total Excess Distribution Cyov$0TotalExcessDistributionCyovAmt
Qualifying Distributions$64,000QualifyingDistributionsAmt
Applied To Year1$63,763AppliedToYear1Amt
Applied To Prior Years$0AppliedToPriorYearsAmt
Treated As Distri From Corpus$0TreatedAsDistriFromCorpusAmt
Applied To Current Year$237AppliedToCurrentYearAmt
Remaining Distri From Corpus$0RemainingDistriFromCorpusAmt
Excess Distri Cyov App CY Corpus$0ExcessDistriCyovAppCYCorpusAmt
Excess Distribution Cyov App CY$0ExcessDistributionCyovAppCYAmt
Total Corpus$0TotalCorpusAmt
Prior Year Undistributed Incm$0PriorYearUndistributedIncmAmt
Prior Year Deficiency Or Tax$0PriorYearDeficiencyOrTaxAmt
Taxable1$0Taxable1Amt
Taxable2$0Taxable2Amt
Undistributed Income CY$56,180UndistributedIncomeCYAmt
Corpus Distri170b1 E Or4942g3$0CorpusDistri170b1EOr4942g3Amt
Excess Distri Cyov From Yr5$0ExcessDistriCyovFromYr5Amt
Excess Distri Cyov To Next Yr$0ExcessDistriCyovToNextYrAmt

Supplementary Information SupplementaryInformationGrp

FieldValueIRS element (for citing)
Only Contri To PreselectedYes (X)OnlyContriToPreselectedInd

Grant Or Contribution Pd Dur Yr GrantOrContributionPdDurYrGrp (7 entries)

Address Line1RecipientUSAddress/AddressLine1TxtCityRecipientUSAddress/CityNmState AbbreviationRecipientUSAddress/StateAbbreviationCdZIPRecipientUSAddress/ZIPCdRecipient RelationshipRecipientRelationshipTxtRecipient Foundation StatusRecipientFoundationStatusTxtGrant Or Contribution PurposeGrantOrContributionPurposeTxtAmtAmt
ADAT SHALOM
29901 MIDDLEBELT RDFARMINGTON HILLSMI48334N/A501(C)3TO PROMOTE RELIGIOUS EDUCATION$10,000
HEINZ C PRECHTER BIPOLAR RESEARCH PROGRAM - MICHIGAN MEDICINE
4250 PLYMOUTH ROADANN ARBORMI48109N/A501(C)3TO SUPPORT BIPOLAR RESEARCH$4,000
JEWISH FAMILY SERVICES
6555 WEST MAPLE ROADWEST BLOOMFIELDMI48322N/A501(C)3TO HELP INDIVIDUALS AND FAMILIES COPE, SURVIVE, AND THRIVE$10,000
JEWISH HOSPICE & CHAPLAINCY NETWORK
6555 W MAPLE RDWEST BLOOMFIELDMI48322N/A501(C)3TO BRING TOGETHER JEWS OF DIVERSE BACKGROUNDS TO WORK TOGETHER ON THE IMPROVEMENT OF THE COMMUNITY$10,000
HEBREW FREE LOAN
6735 TELEGRAPH ROAD STE 300BLOOMFIELD HILLSMI48301N/A501(C)3TO PROVIDE FINANCIAL ASSISTANCE TO MEMBERS OF THE JEWISH COMMUNITY$10,000
LIGHTHOUSE
46156 WOODWARD AVEPONTIACMI48342N/A501(C)3TO PROVIDE DIRECT SERVICES AND STABILITY AND HOUSING PROGRAMS THAT DEVELOP AND SUPPORT SELF-SUFFICIENCY$10,000
FRIENDS OF THE ISRAEL DEFENSE FORCES
PO BOX 4224NEW YORKNY10163501(C)3GENERAL SUPPORT$10,000
FieldValueIRS element (for citing)
Total Grant Or Contri Pd Dur Yr$64,000TotalGrantOrContriPdDurYrAmt
Total Grant Or Contri Apprv Fut$0TotalGrantOrContriApprvFutAmt

Analysis Income Producing Acty AnalysisIncomeProducingActyGrp

Int On Sav And Temp Cash Invst IntOnSavAndTempCashInvstGrp

FieldValueIRS element (for citing)
Exclusion14ExclusionCd
Exclusion$23,543ExclusionAmt

Subtotals Incm Producing Acty SubtotalsIncmProducingActyGrp

FieldValueIRS element (for citing)
Unrelated Business Taxbl Incm$0UnrelatedBusinessTaxblIncmAmt
Exclusion$23,543ExclusionAmt
Related Or Exempt Function Incm$0RelatedOrExemptFunctionIncmAmt
FieldValueIRS element (for citing)
Total Income Producing Acty$23,543TotalIncomeProducingActyAmt

Trnsfr Trans Rln Nonchrtbl EO TrnsfrTransRlnNonchrtblEOGrp

FieldValueIRS element (for citing)
Trnsfr Of Cash To Nonchrtbl EO0TrnsfrOfCashToNonchrtblEOInd
Trnsfr Other Asset Nonchrtbl EO0TrnsfrOtherAssetNonchrtblEOInd
Sales Or Exchanges Of Assets0SalesOrExchangesOfAssetsInd
Purchase Of Assets Nonchrtbl EO0PurchaseOfAssetsNonchrtblEOInd
Rental Of Facilities Oth Assets0RentalOfFacilitiesOthAssetsInd
Reimbursement Arrangements0ReimbursementArrangementsInd
Loans Or Loan Guarantees0LoansOrLoanGuaranteesInd
Performance Of Services Etc0PerformanceOfServicesEtcInd
Sharing Of Facilities Etc0SharingOfFacilitiesEtcInd
Relationships Nonchrtbl EO0RelationshipsNonchrtblEOInd

Schedule B IRS990ScheduleB

FieldValueIRS element (for citing)
Organization501c3 Exempt PFYes (X)Organization501c3ExemptPFInd
General RuleYes (X)GeneralRuleInd

Contributor Information ContributorInformationGrp

FieldValueIRS element (for citing)
Contributor1ContributorNum

Contributor Business Name ContributorBusinessName

FieldValueIRS element (for citing)
Business Name Line1VESCO OIL CORPORATIONBusinessNameLine1Txt

Contributor US Address ContributorUSAddress

FieldValueIRS element (for citing)
Address Line116055 W 12 MILEAddressLine1Txt
CitySOUTHFIELDCityNm
State AbbreviationMIStateAbbreviationCd
ZIP48076ZIPCd
FieldValueIRS element (for citing)
Total Contributions$180,000TotalContributionsAmt
Person ContributionYes (X)PersonContributionInd

Substantial Contributors Sch SubstantialContributorsSch

Substantial Contributor Detail SubstantialContributorDetail

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1VESCO OIL CORPORATIONBusinessNameLine1Txt

US Address USAddress

FieldValueIRS element (for citing)
Address Line116055 W 12 MILE ROADAddressLine1Txt
CitySOUTHFIELDCityNm
State AbbreviationMIStateAbbreviationCd
ZIP48076ZIPCd

Taxes Schedule TaxesSchedule

Taxes Detail TaxesDetail

FieldValueIRS element (for citing)
CategoryEXCISE TAXES BASED ON INVESTMENT INCOMECategoryTxt
Amt$107Amt
Net Investment Income$0NetInvestmentIncomeAmt
Disbursements Charitable Prps$0DisbursementsCharitablePrpsAmt