MARI AND NORMAN EPSTEIN FOUNDATION: Form 990PF, tax year 2021
View the entire original 990 at ProPublica ↗
- Organization
- MARI AND NORMAN EPSTEIN FOUNDATION (EIN 47-2425572)
- Tax period
- 2021-01-01 to 2021-12-31
- Filed
- 2022-05-13
- IRS object ID
- 202201339349101525
- Schema version
- 2021v4.0
- 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
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2022-05-13T07:11:13-07:00 | ReturnTs |
| Tax Period End | 2021-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 111853927 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Rivkin Radler LLP | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 926 RXR Plaza | AddressLine1Txt |
| City | Uniondale | CityNm |
| State Abbreviation | NY | StateAbbreviationCd |
| ZIP | 11556 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990PF | ReturnTypeCd |
| Tax Period Begin | 2021-01-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 472425572 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | MARI and NORMAN EPSTEIN FOUNDATION | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | MARI | BusinessNameControlTxt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 166 EAST 63rd STREET 18A | AddressLine1Txt |
| City | NEW YORK | CityNm |
| State Abbreviation | NY | StateAbbreviationCd |
| ZIP | 10065 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | MARI EPSTEIN | PersonNm |
| Person Title | Director | PersonTitleTxt |
| Signature | 2022-05-13 | SignatureDt |
| Discuss With Paid Preparer | Yes (true) | DiscussWithPaidPreparerInd |
Signing Officer SigningOfficerGrp
Person Full Name PersonFullName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person First | MARI | PersonFirstNm |
| Person Last | EPSTEIN | PersonLastNm |
| Field | Value | IRS element (for citing) |
|---|---|---|
| SSN | 999009999 | SSN |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | Joseph N Salomon | PreparerPersonNm |
| PTIN | P01454288 | PTIN |
| Phone | 2124559555 | PhoneNum |
Additional Filer Information AdditionalFilerInformation
Trusted Customer TrustedCustomerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Trusted Customer | 2 | TrustedCustomerCd |
| Authentication Assurance Level | AAL1 | AuthenticationAssuranceLevelCd |
| Identity Assurance Level | IAL1 | IdentityAssuranceLevelCd |
| Federated Assurance Level | FAL1 | FederatedAssuranceLevelCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2021 | TaxYr |
| Build TS | 2022-09-23 18:48:47Z | BuildTS |
Form 990-PF IRS990PF
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization501c3 Exempt PF | Yes (X) | Organization501c3ExemptPFInd |
| FMV Assets EOY | $276,418 | FMVAssetsEOYAmt |
| Method Of Accounting Cash | Yes (X) | MethodOfAccountingCashInd |
Analysis Of Revenue And Expenses AnalysisOfRevenueAndExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contri Rcvd Rev And Expnss | $437,177 | ContriRcvdRevAndExpnssAmt |
| Dividends Net Invst Incm | $2,373 | DividendsNetInvstIncmAmt |
| Total Rev And Expnss | $437,177 | TotalRevAndExpnssAmt |
| Total Net Invst Incm | $2,373 | TotalNetInvstIncmAmt |
| Legal Fees Rev And Expnss | $2,160 | LegalFeesRevAndExpnssAmt |
| Taxes Rev And Expnss | $25 | TaxesRevAndExpnssAmt |
| Tot Opr Expenses Rev And Expnss | $2,185 | TotOprExpensesRevAndExpnssAmt |
| Tot Opr Expenses Net Invst Incm | $0 | TotOprExpensesNetInvstIncmAmt |
| Tot Opr Expenses Dsbrs Chrtbl | $0 | TotOprExpensesDsbrsChrtblAmt |
| Contri Paid Rev And Expnss | $167,082 | ContriPaidRevAndExpnssAmt |
| Contri Paid Dsbrs Chrtbl | $167,082 | ContriPaidDsbrsChrtblAmt |
| Total Expenses Rev And Expnss | $169,267 | TotalExpensesRevAndExpnssAmt |
| Total Expenses Net Invst Incm | $0 | TotalExpensesNetInvstIncmAmt |
| Total Expenses Dsbrs Chrtbl | $167,082 | TotalExpensesDsbrsChrtblAmt |
| Excess Revenue Over Expenses | $267,910 | ExcessRevenueOverExpensesAmt |
| Net Investment Income | $2,373 | NetInvestmentIncomeAmt |
Form990 PF Balance Sheets Form990PFBalanceSheetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cash BOY | $8,508 | CashBOYAmt |
| Cash EOY | $7,606 | CashEOYAmt |
| Cash EOYFMV | $7,606 | CashEOYFMVAmt |
| Corporate Stock EOY | $268,812 | CorporateStockEOYAmt |
| Corporate Stock EOYFMV | $268,812 | CorporateStockEOYFMVAmt |
| Total Assets BOY | $8,508 | TotalAssetsBOYAmt |
| Total Assets EOY | $276,418 | TotalAssetsEOYAmt |
| Total Assets EOYFMV | $276,418 | TotalAssetsEOYFMVAmt |
| Total Liabilities EOY | $0 | TotalLiabilitiesEOYAmt |
| Organization Follows FASB117 | Yes (X) | OrganizationFollowsFASB117Ind |
| No Donor Rstr Net Assests BOY | $8,508 | NoDonorRstrNetAssestsBOYAmt |
| No Donor Rstr Net Assests EOY | $276,418 | NoDonorRstrNetAssestsEOYAmt |
| Tot Net Ast Or Fund Balances BOY | $8,508 | TotNetAstOrFundBalancesBOYAmt |
| Tot Net Ast Or Fund Balances EOY | $276,418 | TotNetAstOrFundBalancesEOYAmt |
| Total Liabilities Net Ast BOY | $8,508 | TotalLiabilitiesNetAstBOYAmt |
| Total Liabilities Net Ast EOY | $276,418 | TotalLiabilitiesNetAstEOYAmt |
Chg In Net Assets Fund Balances ChgInNetAssetsFundBalancesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tot Net Ast Or Fund Balances BOY | $8,508 | TotNetAstOrFundBalancesBOYAmt |
| Excess Revenue Over Expenses | $267,910 | ExcessRevenueOverExpensesAmt |
| Subtotal | $276,418 | SubtotalAmt |
| Tot Net Ast Or Fund Balances EOY | $276,418 | TotNetAstOrFundBalancesEOYAmt |
Excise Tax Based On Invst Incm ExciseTaxBasedOnInvstIncmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Investment Income Excise Tax | $33 | InvestmentIncomeExciseTaxAmt |
| Subtotal | $33 | SubtotalAmt |
| Tax Based On Investment Income | $33 | TaxBasedOnInvestmentIncomeAmt |
| Tax Due | $33 | TaxDueAmt |
| Applied To ES Tax | $0 | AppliedToESTaxAmt |
Statements Regarding Acty StatementsRegardingActyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Legislative Political Acty | false | LegislativePoliticalActyInd |
| More Than100 Spent | false | MoreThan100SpentInd |
| Form1120 POL Filed | false | Form1120POLFiledInd |
| Activities Not Previously Rpt | false | ActivitiesNotPreviouslyRptInd |
| Changes To Articles Or Bylaws | false | ChangesToArticlesOrBylawsInd |
| Unrelated Bus Incm Over Limit | false | UnrelatedBusIncmOverLimitInd |
| Organization Dissolved Etc | false | OrganizationDissolvedEtcInd |
| Section508e Rqr Satisfied | Yes (true) | Section508eRqrSatisfiedInd |
| At Least5000 In Assets | Yes (true) | AtLeast5000InAssetsInd |
| Org Report Or Register State | NY | OrgReportOrRegisterStateCd |
| Form990 PF Filed With Atty Gen | Yes (true) | Form990PFFiledWithAttyGenInd |
| Private Operating Foundation | false | PrivateOperatingFoundationInd |
| New Substantial Contributors | false | NewSubstantialContributorsInd |
| Own Controlled Entity | false | OwnControlledEntityInd |
| Donor Advised Fund | false | DonorAdvisedFundInd |
| Comply With Public Insp Rqr | Yes (true) | ComplyWithPublicInspRqrInd |
| Website Address | N/A | WebsiteAddressTxt |
Persons With Books Name PersonsWithBooksName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | MARI EPSTEIN | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 2127326460 | PhoneNum |
Location Of Books US Address LocationOfBooksUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 166 EAST 63rd STREET | AddressLine1Txt |
| City | NEW YORK | CityNm |
| State Abbreviation | NY | StateAbbreviationCd |
| ZIP | 10065 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Foreign Accounts Question | false | ForeignAccountsQuestionInd |
Statements Regarding Acty4720 StatementsRegardingActy4720Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Sale Or Exch Disqualified Prsn | false | SaleOrExchDisqualifiedPrsnInd |
| Brrw Or Lend Disqualified Prsn | false | BrrwOrLendDisqualifiedPrsnInd |
| Furn Goods Disqualified Prsn | false | FurnGoodsDisqualifiedPrsnInd |
| Pay Comp Disqualified Prsn | false | PayCompDisqualifiedPrsnInd |
| Transfer Ast Disqualified Prsn | false | TransferAstDisqualifiedPrsnInd |
| Payment To Government Official | false | PaymentToGovernmentOfficialInd |
| Acts Fail To Qlfy As Exceptions | false | ActsFailToQlfyAsExceptionsInd |
| Uncorrected Prior Acts | false | UncorrectedPriorActsInd |
| Undistributed Income PY | false | UndistributedIncomePYInd |
| Business Holdings | false | BusinessHoldingsInd |
| Jeopardy Investments | false | JeopardyInvestmentsInd |
| Uncorrected PY Jeopardy Invst | false | UncorrectedPYJeopardyInvstInd |
| Influence Legislation | false | InfluenceLegislationInd |
| Influence Election | false | InfluenceElectionInd |
| Grants To Individuals | false | GrantsToIndividualsInd |
| Grants To Organizations | false | GrantsToOrganizationsInd |
| Noncharitable Purpose | false | NoncharitablePurposeInd |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | false | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | false | PayPremiumsPrsnlBnftCntrctInd |
| Prohibited Tax Shelter Trans | false | ProhibitedTaxShelterTransInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | false | SubjToTaxRmnrtnExPrchtPymtInd |
Officer Dir Trst Key Empl Info OfficerDirTrstKeyEmplInfoGrp
Officer Dir Trst Key Empl OfficerDirTrstKeyEmplGrp (4 entries)
| Address Line1USAddress/AddressLine1Txt | CityUSAddress/CityNm | State AbbreviationUSAddress/StateAbbreviationCd | ZIPUSAddress/ZIPCd | TitleTitleTxt | Average Hrs Per Wk Devoted To PosAverageHrsPerWkDevotedToPosRt | CompensationCompensationAmt | Address Line1ForeignAddress/AddressLine1Txt | CityForeignAddress/CityNm | CountryForeignAddress/CountryCd | Foreign PostalForeignAddress/ForeignPostalCd |
|---|---|---|---|---|---|---|---|---|---|---|
| MARI EPSTEIN | ||||||||||
| 166 EAST 63rd STREET | NEW YORK | NY | 10065 | Director | 0.00 | $0 | ||||
| DAWN DANIELS | ||||||||||
| Director | 0.00 | $0 | 7 LINRAY ROAD ROSEBANK | CAPE TOWN | SF | 7700 | ||||
| CAROLINE WOLHUTER | ||||||||||
| Director | 0.00 | $0 | 47 VESEY ROADSUTTON COLDFIELD | WEST MIDLANDS | UK | B735NR | ||||
| IDA R GREER | ||||||||||
| 444 EAST 82nd STREET APT 19F | NEW YORK | NY | 10028 | Director | 0.00 | $0 | ||||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Comp Of Hghst Pd Empl Or NONE | NONE | CompOfHghstPdEmplOrNONETxt |
| Comp Of Hghst Pd Cntrct Or NONE | NONE | CompOfHghstPdCntrctOrNONETxt |
Minimum Investment Return MinimumInvestmentReturnGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Average Monthly FMV Of Sec | $0 | AverageMonthlyFMVOfSecAmt |
| Average Monthly Cash Balances | $0 | AverageMonthlyCashBalancesAmt |
| FMV All Other Noncharitable Ast | $0 | FMVAllOtherNoncharitableAstAmt |
| Total FMV Of Unused Assets | $0 | TotalFMVOfUnusedAssetsAmt |
| Reduction Claimed | $0 | ReductionClaimedAmt |
| Adjusted Total FMV Of Unused Ast | $0 | AdjustedTotalFMVOfUnusedAstAmt |
| Cash Deemed Charitable | $0 | CashDeemedCharitableAmt |
| Net Vl Noncharitable Assets | $0 | NetVlNoncharitableAssetsAmt |
| Minimum Investment Return | $0 | MinimumInvestmentReturnAmt |
Distributable Amount DistributableAmountGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax Based On Investment Income | $33 | TaxBasedOnInvestmentIncomeAmt |
| Total Tax | $33 | TotalTaxAmt |
| Distributable Before Adj | $33 | DistributableBeforeAdjAmt |
| Distributable Before Ded | $33 | DistributableBeforeDedAmt |
| Distributable As Adjusted | $0 | DistributableAsAdjustedAmt |
PF Qualifying Distributions PFQualifyingDistributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expenses And Contributions | $167,082 | ExpensesAndContributionsAmt |
| Qualifying Distributions | $167,082 | QualifyingDistributionsAmt |
Undistributed Income UndistributedIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Distributable As Adjusted | $0 | DistributableAsAdjustedAmt |
| Excess Distribution Cyov Yr5 | $47,250 | ExcessDistributionCyovYr5Amt |
| Excess Distribution Cyov Yr4 | $62,250 | ExcessDistributionCyovYr4Amt |
| Excess Distribution Cyov Yr3 | $95,450 | ExcessDistributionCyovYr3Amt |
| Excess Distribution Cyov Yr2 | $91,500 | ExcessDistributionCyovYr2Amt |
| Excess Distribution Cyov Yr1 | $153,500 | ExcessDistributionCyovYr1Amt |
| Total Excess Distribution Cyov | $449,950 | TotalExcessDistributionCyovAmt |
| Qualifying Distributions | $167,082 | QualifyingDistributionsAmt |
| Treated As Distri From Corpus | $0 | TreatedAsDistriFromCorpusAmt |
| Remaining Distri From Corpus | $167,082 | RemainingDistriFromCorpusAmt |
| Total Corpus | $617,032 | TotalCorpusAmt |
| Undistributed Income CY | $0 | UndistributedIncomeCYAmt |
| Excess Distri Cyov From Yr5 | $47,250 | ExcessDistriCyovFromYr5Amt |
| Excess Distri Cyov To Next Yr | $569,782 | ExcessDistriCyovToNextYrAmt |
| Excess From Year4 | $62,250 | ExcessFromYear4Amt |
| Excess From Year3 | $95,450 | ExcessFromYear3Amt |
| Excess From Year2 | $91,500 | ExcessFromYear2Amt |
| Excess From Year1 | $153,500 | ExcessFromYear1Amt |
| Excess From Current Year | $167,082 | ExcessFromCurrentYearAmt |
Supplementary Information SupplementaryInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributing Manager | MARI EPSTEIN | ContributingManagerNm |
| Only Contri To Preselected | Yes (X) | OnlyContriToPreselectedInd |
Grant Or Contribution Pd Dur Yr GrantOrContributionPdDurYrGrp (7 entries)
| Address Line1RecipientUSAddress/AddressLine1Txt | CityRecipientUSAddress/CityNm | State AbbreviationRecipientUSAddress/StateAbbreviationCd | ZIPRecipientUSAddress/ZIPCd | Recipient RelationshipRecipientRelationshipTxt | Recipient Foundation StatusRecipientFoundationStatusTxt | Grant Or Contribution PurposeGrantOrContributionPurposeTxt | AmtAmt |
|---|---|---|---|---|---|---|---|
| INTERNATIONAL PRIMATE PROTECTION LE | |||||||
| 120 PRIMATE LANE | SUMMERVILLE | SC | 29483 | NONE | PC | CHARITABLE | $21,207 |
| AMERICAN BIRD CONSERVANCY | |||||||
| PO BOX 249 4249 LOUDOUN AVENUE | THE PLAINS | VA | 20198 | NONE | 501c3 | CHARITABLE | $7,797 |
| DAYS END FARM HORSE RESCUE | |||||||
| 1372 WOODBINE ROAD | WOODBINE | MD | 21797 | NONE | PC | CHARITABLE | $1,000 |
| WILD BIRD FUND INC | |||||||
| 59 W 88TH ST | NEW YORK | NY | 10024 | NONE | PC | CHARITABLE | $29,353 |
| ANIMAL EQUALITY | |||||||
| 8581 SANTA MONICA BLVD SUITE 350 | LOS ANGELES | CA | 90069 | NONE | PC | CHARITABLE | $40,634 |
| WILD AID | |||||||
| 333 PINE STREET SUITE 300 | SAN FRANCISCO | CA | 94104 | NONE | PC | CHARITABLE | $33,620 |
| ANIMAL WELFARE INSTITUTE | |||||||
| 900 PENNSYLVANIA AVE SE | WASHINGTON | DC | 20003 | NONE | PC | CHARITABLE | $33,471 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Grant Or Contri Pd Dur Yr | $167,082 | TotalGrantOrContriPdDurYrAmt |
Trnsfr Trans Rln Nonchrtbl EO TrnsfrTransRlnNonchrtblEOGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Trnsfr Of Cash To Nonchrtbl EO | false | TrnsfrOfCashToNonchrtblEOInd |
| Trnsfr Other Asset Nonchrtbl EO | false | TrnsfrOtherAssetNonchrtblEOInd |
| Sales Or Exchanges Of Assets | false | SalesOrExchangesOfAssetsInd |
| Purchase Of Assets Nonchrtbl EO | false | PurchaseOfAssetsNonchrtblEOInd |
| Rental Of Facilities Oth Assets | false | RentalOfFacilitiesOthAssetsInd |
| Reimbursement Arrangements | false | ReimbursementArrangementsInd |
| Loans Or Loan Guarantees | false | LoansOrLoanGuaranteesInd |
| Performance Of Services Etc | false | PerformanceOfServicesEtcInd |
| Sharing Of Facilities Etc | false | SharingOfFacilitiesEtcInd |
| Relationships Nonchrtbl EO | false | RelationshipsNonchrtblEOInd |
Schedule B IRS990ScheduleB
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization501c3 Exempt PF | Yes (X) | Organization501c3ExemptPFInd |
| General Rule | Yes (X) | GeneralRuleInd |
Contributor Information ContributorInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor | 1 | ContributorNum |
| Contributor Person | MARI EPSTEIN | ContributorPersonNm |
Contributor US Address ContributorUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 166 E 63rd STREET | AddressLine1Txt |
| City | NEW YORK | CityNm |
| State Abbreviation | NY | StateAbbreviationCd |
| ZIP | 10065 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Contributions | $424,289 | TotalContributionsAmt |
| Noncash Contribution | Yes (X) | NoncashContributionInd |
Non Cash Property Contribution NonCashPropertyContributionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor | 1 | ContributorNum |
| Noncash Property | 740 SHARES NEXTERA1563 VANGUARD ETF | NoncashPropertyDesc |
| Fair Market Value | $424,289 | FairMarketValueAmt |
| Received | 2021-11-04 | ReceivedDt |
Legal Fees Schedule LegalFeesSchedule
Legal Fees LegalFeesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Category | RIVKIN RADLER | CategoryTxt |
| Legal Fees | $2,160 | LegalFeesAmt |
| Net Investment Income | $0 | NetInvestmentIncomeAmt |
| Adjusted Net Income | $0 | AdjustedNetIncomeAmt |
| Disbursements Charitable Prps | $0 | DisbursementsCharitablePrpsAmt |
Taxes Schedule TaxesSchedule
Taxes Detail TaxesDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Category | NYS CHARITIES BUREAU | CategoryTxt |
| Amt | $25 | Amt |