THREE OPINIONS FOUNDATION INC: Form 990PF, tax year 2021
View the entire original 990 at ProPublica ↗
- Organization
- THREE OPINIONS FOUNDATION INC (EIN 83-2618863)
- Tax period
- 2021-01-01 to 2021-12-31
- Filed
- 2022-07-14
- IRS object ID
- 202231959349100003
- Schema version
- 2021v4.2
- 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
- Form 990-PF
- Schedule B
- Investments Corp Stock Schedule
- Legal Fees Schedule
- Other Decreases Schedule
- Other Expenses Schedule
- Other Increases Schedule
- Substantial Contributors Sch
- Taxes Schedule
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2022-07-14T07:42:03-05:00 | ReturnTs |
| Tax Period End | 2021-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 060317480 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | DAY PITNEY LLP | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | ONE JEFFERSON ROAD | AddressLine1Txt |
| City | PARSIPPANY | CityNm |
| State Abbreviation | NJ | StateAbbreviationCd |
| ZIP | 070542891 | 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 | 832618863 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | THREE OPINIONS FOUNDATION INC | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | THRE | BusinessNameControlTxt |
| Phone | 9739666300 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | ONE JEFFERSON ROAD | AddressLine1Txt |
| City | PARSIPPANY | CityNm |
| State Abbreviation | NJ | StateAbbreviationCd |
| ZIP | 07054 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | MELISSA EPSTEIN | PersonNm |
| Person Title | DIRECTOR | PersonTitleTxt |
| Phone | 9739666300 | PhoneNum |
| Signature | 2022-07-14 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
Signing Officer SigningOfficerGrp
Person Full Name PersonFullName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person First | MELISSA | 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 | CHARLES P ABRAHAM | PreparerPersonNm |
| PTIN | P00602382 | PTIN |
| Phone | 9739666300 | PhoneNum |
Additional Filer Information AdditionalFilerInformation
Trusted Customer TrustedCustomerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Trusted Customer | 3 | TrustedCustomerCd |
| Authentication Assurance Level | AAL1 | AuthenticationAssuranceLevelCd |
| Identity Assurance Level | IAL1 | IdentityAssuranceLevelCd |
| 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 | $6,301,044 | 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 | $2,042,546 | ContriRcvdRevAndExpnssAmt |
| Interest On Sav Rev And Expnss | $585 | InterestOnSavRevAndExpnssAmt |
| Interest On Sav Net Invst Incm | $585 | InterestOnSavNetInvstIncmAmt |
| Dividends Rev And Expnss | $61,594 | DividendsRevAndExpnssAmt |
| Dividends Net Invst Incm | $61,594 | DividendsNetInvstIncmAmt |
| Net Gain Sale Ast Rev And Expnss | -$951,887 | NetGainSaleAstRevAndExpnssAmt |
| Gross Sales Price | $1,508,097 | GrossSalesPriceAmt |
| Cap Gain Net Incm Net Invst Incm | $806,881 | CapGainNetIncmNetInvstIncmAmt |
| Total Rev And Expnss | $1,152,838 | TotalRevAndExpnssAmt |
| Total Net Invst Incm | $869,060 | TotalNetInvstIncmAmt |
| Comp Ofcr Dir Trst Rev And Expnss | $0 | CompOfcrDirTrstRevAndExpnssAmt |
| Comp Ofcr Dir Trst Net Invst Incm | $0 | CompOfcrDirTrstNetInvstIncmAmt |
| Comp Ofcr Dir Trst Dsbrs Chrtbl | $0 | CompOfcrDirTrstDsbrsChrtblAmt |
| Legal Fees Rev And Expnss | $9,696 | LegalFeesRevAndExpnssAmt |
| Legal Fees Net Invst Incm | $9,696 | LegalFeesNetInvstIncmAmt |
| Legal Fees Dsbrs Chrtbl | $0 | LegalFeesDsbrsChrtblAmt |
| Taxes Rev And Expnss | $21,400 | TaxesRevAndExpnssAmt |
| Taxes Net Invst Incm | $17,915 | TaxesNetInvstIncmAmt |
| Taxes Dsbrs Chrtbl | $0 | TaxesDsbrsChrtblAmt |
| Other Expenses Rev And Expnss | $3,551 | OtherExpensesRevAndExpnssAmt |
| Other Expenses Net Invst Incm | $88 | OtherExpensesNetInvstIncmAmt |
| Other Expenses Dsbrs Chrtbl | $3,597 | OtherExpensesDsbrsChrtblAmt |
| Tot Opr Expenses Rev And Expnss | $34,647 | TotOprExpensesRevAndExpnssAmt |
| Tot Opr Expenses Net Invst Incm | $27,699 | TotOprExpensesNetInvstIncmAmt |
| Tot Opr Expenses Dsbrs Chrtbl | $3,597 | TotOprExpensesDsbrsChrtblAmt |
| Contri Paid Rev And Expnss | $249,767 | ContriPaidRevAndExpnssAmt |
| Contri Paid Dsbrs Chrtbl | $249,767 | ContriPaidDsbrsChrtblAmt |
| Total Expenses Rev And Expnss | $284,414 | TotalExpensesRevAndExpnssAmt |
| Total Expenses Net Invst Incm | $27,699 | TotalExpensesNetInvstIncmAmt |
| Total Expenses Dsbrs Chrtbl | $253,364 | TotalExpensesDsbrsChrtblAmt |
| Excess Revenue Over Expenses | $868,424 | ExcessRevenueOverExpensesAmt |
| Net Investment Income | $841,361 | NetInvestmentIncomeAmt |
Form990 PF Balance Sheets Form990PFBalanceSheetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cash BOY | $5,157 | CashBOYAmt |
| Cash EOY | $393,231 | CashEOYAmt |
| Cash EOYFMV | $393,231 | CashEOYFMVAmt |
| Sav And Temp Cash Invst BOY | $731,598 | SavAndTempCashInvstBOYAmt |
| Sav And Temp Cash Invst EOY | $1,629,386 | SavAndTempCashInvstEOYAmt |
| Sav And Temp Cash Invst EOYFMV | $1,629,386 | SavAndTempCashInvstEOYFMVAmt |
| Corporate Stock BOY | $1,583,904 | CorporateStockBOYAmt |
| Corporate Stock EOY | $2,168,329 | CorporateStockEOYAmt |
| Corporate Stock EOYFMV | $4,278,427 | CorporateStockEOYFMVAmt |
| Total Assets BOY | $2,320,659 | TotalAssetsBOYAmt |
| Total Assets EOY | $4,190,946 | TotalAssetsEOYAmt |
| Total Assets EOYFMV | $6,301,044 | TotalAssetsEOYFMVAmt |
| Total Liabilities BOY | $0 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $0 | TotalLiabilitiesEOYAmt |
| Org Does Not Follow FASB117 | Yes (X) | OrgDoesNotFollowFASB117Ind |
| Capital Stock BOY | $0 | CapitalStockBOYAmt |
| Capital Stock EOY | $0 | CapitalStockEOYAmt |
| Additional Paid In Capital BOY | $0 | AdditionalPaidInCapitalBOYAmt |
| Additional Paid In Capital EOY | $0 | AdditionalPaidInCapitalEOYAmt |
| Retained Earning BOY | $2,320,659 | RetainedEarningBOYAmt |
| Retained Earning EOY | $4,190,946 | RetainedEarningEOYAmt |
| Tot Net Ast Or Fund Balances BOY | $2,320,659 | TotNetAstOrFundBalancesBOYAmt |
| Tot Net Ast Or Fund Balances EOY | $4,190,946 | TotNetAstOrFundBalancesEOYAmt |
| Total Liabilities Net Ast BOY | $2,320,659 | TotalLiabilitiesNetAstBOYAmt |
| Total Liabilities Net Ast EOY | $4,190,946 | TotalLiabilitiesNetAstEOYAmt |
Chg In Net Assets Fund Balances ChgInNetAssetsFundBalancesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tot Net Ast Or Fund Balances BOY | $2,320,659 | TotNetAstOrFundBalancesBOYAmt |
| Excess Revenue Over Expenses | $868,424 | ExcessRevenueOverExpensesAmt |
| Other Increases | $1,758,768 | OtherIncreasesAmt |
| Subtotal | $4,947,851 | SubtotalAmt |
| Other Decreases | $756,905 | OtherDecreasesAmt |
| Tot Net Ast Or Fund Balances EOY | $4,190,946 | TotNetAstOrFundBalancesEOYAmt |
Cap Gains Loss Tx Invst Incm Detail CapGainsLossTxInvstIncmDetail
Cap Gains Loss Tx Invst Incm CapGainsLossTxInvstIncmGrp (4 entries)
| PropertyPropertyDesc | How AcquiredHowAcquiredCd | AcquiredAcquiredDt | SoldSoldDt | Gross Sales PriceGrossSalesPriceAmt | Cost Or Other BasisCostOrOtherBasisAmt | Gain Or LossGainOrLossAmt | Gains Minus Excess Or LossesGainsMinusExcessOrLossesAmt |
|---|---|---|---|---|---|---|---|
| SEER INC 19,000 UNITS | D | 2017-12-20 | 2021-11-22 | $440,348 | $72,090 | $368,258 | $368,258 |
| NOVARTIS AG-SPONSORED ADR 10,000 UNITS | D | 2017-01-22 | 2021-08-16 | $942,751 | $620,189 | $322,562 | $322,562 |
| RUBIUS THERAPEUTICS INC 2,100 UNITS | D | 2018-11-26 | 2021-06-14 | $60,845 | $6,027 | $54,818 | $54,818 |
| SEER INC 1,000 UNITS | D | 2017-12-20 | 2021-02-01 | $64,153 | $2,910 | $61,243 | $61,243 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Capital Gain Net Income | $806,881 | CapitalGainNetIncomeAmt |
Excise Tax Based On Invst Incm ExciseTaxBasedOnInvstIncmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Investment Income Excise Tax | $11,695 | InvestmentIncomeExciseTaxAmt |
| Tax Under Section511 | $0 | TaxUnderSection511Amt |
| Subtotal | $11,695 | SubtotalAmt |
| Subtitle A Tax | $0 | SubtitleATaxAmt |
| Tax Based On Investment Income | $11,695 | TaxBasedOnInvestmentIncomeAmt |
| Estimated Plus Ovpmt Incm Tx | $6,295 | EstimatedPlusOvpmtIncmTxAmt |
| Exempt Frgn Org Tax Wthld At Srce | $0 | ExemptFrgnOrgTaxWthldAtSrceAmt |
| Extsn Request Income Tax Paid | $10,740 | ExtsnRequestIncomeTaxPaidAmt |
| Backup Withholding Withheld | $0 | BackupWithholdingWithheldAmt |
| Total Payments And Credits | $17,035 | TotalPaymentsAndCreditsAmt |
| Es Penalty | $0 | EsPenaltyAmt |
| Overpayment | $5,340 | OverpaymentAmt |
| Applied To ES Tax | $5,340 | AppliedToESTaxAmt |
| Refund | $0 | RefundAmt |
Statements Regarding Acty StatementsRegardingActyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Legislative Political Acty | 0 | LegislativePoliticalActyInd |
| More Than100 Spent | 0 | MoreThan100SpentInd |
| Form1120 POL Filed | 0 | Form1120POLFiledInd |
| Section4955 Organization Tax | $0 | Section4955OrganizationTaxAmt |
| Section4955 Managers Tax | $0 | Section4955ManagersTaxAmt |
| Tax Reimbursed | $0 | TaxReimbursedAmt |
| Activities Not Previously Rpt | 0 | ActivitiesNotPreviouslyRptInd |
| Changes To Articles Or Bylaws | 0 | ChangesToArticlesOrBylawsInd |
| Unrelated Bus Incm Over Limit | 0 | UnrelatedBusIncmOverLimitInd |
| Organization Dissolved Etc | 0 | OrganizationDissolvedEtcInd |
| Section508e Rqr Satisfied | Yes (1) | Section508eRqrSatisfiedInd |
| At Least5000 In Assets | Yes (1) | AtLeast5000InAssetsInd |
| Org Report Or Register State | FL | OrgReportOrRegisterStateCd |
| Form990 PF Filed With Atty Gen | Yes (1) | Form990PFFiledWithAttyGenInd |
| Private Operating Foundation | 0 | PrivateOperatingFoundationInd |
| New Substantial Contributors | Yes (1) | NewSubstantialContributorsInd |
| Own Controlled Entity | 0 | OwnControlledEntityInd |
| Donor Advised Fund | 0 | DonorAdvisedFundInd |
| Comply With Public Insp Rqr | Yes (1) | ComplyWithPublicInspRqrInd |
| Website Address | N/A | WebsiteAddressTxt |
| Individual With Books | THREE OPINIONS FOUNDATION INC | IndividualWithBooksNm |
| Phone | 9739666300 | PhoneNum |
Location Of Books US Address LocationOfBooksUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | ONE JEFFERSON ROAD | AddressLine1Txt |
| City | PARSIPPANY | CityNm |
| State Abbreviation | NJ | StateAbbreviationCd |
| ZIP | 07054 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Foreign Accounts Question | 0 | ForeignAccountsQuestionInd |
Statements Regarding Acty4720 StatementsRegardingActy4720Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Sale Or Exch Disqualified Prsn | 0 | SaleOrExchDisqualifiedPrsnInd |
| Brrw Or Lend Disqualified Prsn | 0 | BrrwOrLendDisqualifiedPrsnInd |
| Furn Goods Disqualified Prsn | 0 | FurnGoodsDisqualifiedPrsnInd |
| Pay Comp Disqualified Prsn | 0 | PayCompDisqualifiedPrsnInd |
| Transfer Ast Disqualified Prsn | 0 | TransferAstDisqualifiedPrsnInd |
| Payment To Government Official | 0 | PaymentToGovernmentOfficialInd |
| Uncorrected Prior Acts | 0 | UncorrectedPriorActsInd |
| Undistributed Income PY | 0 | UndistributedIncomePYInd |
| Business Holdings | 0 | BusinessHoldingsInd |
| Jeopardy Investments | 0 | JeopardyInvestmentsInd |
| Uncorrected PY Jeopardy Invst | 0 | UncorrectedPYJeopardyInvstInd |
| Influence Legislation | 0 | InfluenceLegislationInd |
| Influence Election | 0 | InfluenceElectionInd |
| Grants To Individuals | 0 | GrantsToIndividualsInd |
| Grants To Organizations | 0 | GrantsToOrganizationsInd |
| Noncharitable Purpose | 0 | NoncharitablePurposeInd |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | 0 | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | 0 | PayPremiumsPrsnlBnftCntrctInd |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTransInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | 0 | SubjToTaxRmnrtnExPrchtPymtInd |
Officer Dir Trst Key Empl Info OfficerDirTrstKeyEmplInfoGrp
Officer Dir Trst Key Empl OfficerDirTrstKeyEmplGrp (2 entries)
| Address Line1USAddress/AddressLine1Txt | CityUSAddress/CityNm | State AbbreviationUSAddress/StateAbbreviationCd | ZIPUSAddress/ZIPCd | TitleTitleTxt | Average Hrs Per Wk Devoted To PosAverageHrsPerWkDevotedToPosRt | CompensationCompensationAmt | Employee Benefit ProgramEmployeeBenefitProgramAmt | Expense Account Other AllwncExpenseAccountOtherAllwncAmt |
|---|---|---|---|---|---|---|---|---|
| DAVID EPSTEIN | ||||||||
| 6029 OLD OCEAN BLVD | OCEAN RIDGE | FL | 334355219 | DIRECTOR | 2.00 | $0 | $0 | $0 |
| MELISSA EPSTEIN | ||||||||
| 6029 OLD OCEAN BLVD | OCEAN RIDGE | FL | 334355219 | DIRECTOR | 2.00 | $0 | $0 | $0 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Comp Of Hghst Pd Empl Or NONE | NONE | CompOfHghstPdEmplOrNONETxt |
| Other Employee Paid Over50k | 0 | OtherEmployeePaidOver50kCnt |
| Comp Of Hghst Pd Cntrct Or NONE | NONE | CompOfHghstPdCntrctOrNONETxt |
| Contractor Paid Over50k | 0 | ContractorPaidOver50kCnt |
Sum Of Program Related Invst SumOfProgramRelatedInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Minimum Investment Return MinimumInvestmentReturnGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Average Monthly FMV Of Sec | $5,093,179 | AverageMonthlyFMVOfSecAmt |
| Average Monthly Cash Balances | $1,162,509 | AverageMonthlyCashBalancesAmt |
| FMV All Other Noncharitable Ast | $0 | FMVAllOtherNoncharitableAstAmt |
| Total FMV Of Unused Assets | $6,255,688 | TotalFMVOfUnusedAssetsAmt |
| Reduction Claimed | $0 | ReductionClaimedAmt |
| Acquisition Indebtedness | $0 | AcquisitionIndebtednessAmt |
| Adjusted Total FMV Of Unused Ast | $6,255,688 | AdjustedTotalFMVOfUnusedAstAmt |
| Cash Deemed Charitable | $93,835 | CashDeemedCharitableAmt |
| Net Vl Noncharitable Assets | $6,161,853 | NetVlNoncharitableAssetsAmt |
| Minimum Investment Return | $308,093 | MinimumInvestmentReturnAmt |
Distributable Amount DistributableAmountGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Minimum Investment Return | $308,093 | MinimumInvestmentReturnAmt |
| Tax Based On Investment Income | $11,695 | TaxBasedOnInvestmentIncomeAmt |
| Total Tax | $11,695 | TotalTaxAmt |
| Distributable Before Adj | $296,398 | DistributableBeforeAdjAmt |
| Recoveries Qualfied Distri | $0 | RecoveriesQualfiedDistriAmt |
| Distributable Before Ded | $296,398 | DistributableBeforeDedAmt |
| Deduction From Distributable | $0 | DeductionFromDistributableAmt |
| Distributable As Adjusted | $296,398 | DistributableAsAdjustedAmt |
PF Qualifying Distributions PFQualifyingDistributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expenses And Contributions | $253,364 | ExpensesAndContributionsAmt |
| Program Related Invst Total | $0 | ProgramRelatedInvstTotalAmt |
| Qualifying Distributions | $253,364 | QualifyingDistributionsAmt |
Undistributed Income UndistributedIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Distributable As Adjusted | $296,398 | DistributableAsAdjustedAmt |
| Undistributed Income PY | $6,143 | UndistributedIncomePYAmt |
| Total For Prior Years | $0 | TotalForPriorYearsAmt |
| Total Excess Distribution Cyov | $0 | TotalExcessDistributionCyovAmt |
| Qualifying Distributions | $253,364 | QualifyingDistributionsAmt |
| Applied To Year1 | $6,143 | AppliedToYear1Amt |
| Applied To Prior Years | $0 | AppliedToPriorYearsAmt |
| Treated As Distri From Corpus | $0 | TreatedAsDistriFromCorpusAmt |
| Applied To Current Year | $247,221 | AppliedToCurrentYearAmt |
| Remaining Distri From Corpus | $0 | RemainingDistriFromCorpusAmt |
| Excess Distri Cyov App CY Corpus | $0 | ExcessDistriCyovAppCYCorpusAmt |
| Excess Distribution Cyov App CY | $0 | ExcessDistributionCyovAppCYAmt |
| Total Corpus | $0 | TotalCorpusAmt |
| Prior Year Undistributed Incm | $0 | PriorYearUndistributedIncmAmt |
| Prior Year Deficiency Or Tax | $0 | PriorYearDeficiencyOrTaxAmt |
| Taxable1 | $0 | Taxable1Amt |
| Taxable2 | $0 | Taxable2Amt |
| Undistributed Income CY | $49,177 | UndistributedIncomeCYAmt |
| Corpus Distri170b1 E Or4942g3 | $0 | CorpusDistri170b1EOr4942g3Amt |
| Excess Distri Cyov From Yr5 | $0 | ExcessDistriCyovFromYr5Amt |
| Excess Distri Cyov To Next Yr | $0 | ExcessDistriCyovToNextYrAmt |
Private Operating Foundations PrivateOperatingFoundationsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Private Operating Fndtn Ruling | 2018-11-26 | PrivateOperatingFndtnRulingDt |
Supplementary Information SupplementaryInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Only Contri To Preselected | Yes (X) | OnlyContriToPreselectedInd |
Grant Or Contribution Pd Dur Yr GrantOrContributionPdDurYrGrp (9 entries)
| Address Line1RecipientUSAddress/AddressLine1Txt | CityRecipientUSAddress/CityNm | State AbbreviationRecipientUSAddress/StateAbbreviationCd | ZIPRecipientUSAddress/ZIPCd | Recipient RelationshipRecipientRelationshipTxt | Recipient Foundation StatusRecipientFoundationStatusTxt | Grant Or Contribution PurposeGrantOrContributionPurposeTxt | AmtAmt |
|---|---|---|---|---|---|---|---|
| CALVARY FUNDING OF CALVARY HOSPITAL | |||||||
| 155 EAST 44TH ST 6TH FL | NEW YORK | NY | 10017 | NONE | PUBLIC CHARITY | GENERAL PURPOSES | $5,000 |
| COLUMBIA BUSINESS SCHOOL | |||||||
| 3022 BROADWAY | NEW YORK | NY | 10027 | NONE | PUBLIC CHARITY | EDUCATIONAL PURPOSES | $5,000 |
| CONQUER CANCER FOUNDATION | |||||||
| 2318 ML ROAD STE 800 | ALEXANDRIA | VA | 22314 | NONE | PUBLIC CHARITY | GENERAL PURPOSES | $1,030 |
| FRIENDS OF THE MOUNTS BOTANICAL GARDEN | |||||||
| 531 NORTH MILITARY TRAIL | WEST PALM BEACH | FL | 33415 | NONE | PUBLIC CHARITY | GENERAL PURPOSES | $1,000 |
| JEWISH NATIONAL FUND | |||||||
| 42 E 69TH STREET | NEW YORK | NY | 10021 | NONE | PUBLIC CHARITY | GENERAL PURPOSE ANNUAL FUND | $50,000 |
| MIAMI FOUNDATION | |||||||
| 40 NW 3RD ST STE 305 | MIAMI | FL | 33128 | NONE | PUBLIC CHARITY | GENERAL PURPOSES | $1,000 |
| PELICAN HARBOR SEABIRD STATION | |||||||
| 1279 79TH STREET CAUSEWAY | MIAMI | FL | 33138 | NONE | PUBLIC CHARITY | CARING FOR INJURED BROWN PELICANS. | $185,227 |
| SOUTH FLORIDA WILD LIFE CENTER | |||||||
| 3200 SOUTH WEST 4TH AVE | FT LAUDERDALE | FL | 33315 | NONE | PUBLIC CHARITY | GENERAL PURPOSES | $1,010 |
| THE MAX FOUNDATION | |||||||
| 1107 NE 45TH STREET SUITE 230 | SEATTLE | WA | 98105 | NONE | PUBLIC CHARITY | CANCER TREATMENTS IN MOZAMBIQUE | $500 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Grant Or Contri Pd Dur Yr | $249,767 | TotalGrantOrContriPdDurYrAmt |
| Total Grant Or Contri Apprv Fut | $0 | TotalGrantOrContriApprvFutAmt |
Analysis Income Producing Acty AnalysisIncomeProducingActyGrp
Int On Sav And Temp Cash Invst IntOnSavAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Exclusion | 14 | ExclusionCd |
| Exclusion | $585 | ExclusionAmt |
Dividends And Interest From Sec Dtl DividendsAndInterestFromSecDtl
| Field | Value | IRS element (for citing) |
|---|---|---|
| Exclusion | 14 | ExclusionCd |
| Exclusion | $61,594 | ExclusionAmt |
Gain Sales Ast Oth Than Invntry GainSalesAstOthThanInvntryGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Exclusion | 18 | ExclusionCd |
| Exclusion | -$951,887 | ExclusionAmt |
Subtotals Incm Producing Acty SubtotalsIncmProducingActyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Unrelated Business Taxbl Incm | $0 | UnrelatedBusinessTaxblIncmAmt |
| Exclusion | -$889,708 | ExclusionAmt |
| Related Or Exempt Function Incm | $0 | RelatedOrExemptFunctionIncmAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Income Producing Acty | -$889,708 | TotalIncomeProducingActyAmt |
Trnsfr Trans Rln Nonchrtbl EO TrnsfrTransRlnNonchrtblEOGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Trnsfr Of Cash To Nonchrtbl EO | 0 | TrnsfrOfCashToNonchrtblEOInd |
| Trnsfr Other Asset Nonchrtbl EO | 0 | TrnsfrOtherAssetNonchrtblEOInd |
| Sales Or Exchanges Of Assets | 0 | SalesOrExchangesOfAssetsInd |
| Purchase Of Assets Nonchrtbl EO | 0 | PurchaseOfAssetsNonchrtblEOInd |
| Rental Of Facilities Oth Assets | 0 | RentalOfFacilitiesOthAssetsInd |
| Reimbursement Arrangements | 0 | ReimbursementArrangementsInd |
| Loans Or Loan Guarantees | 0 | LoansOrLoanGuaranteesInd |
| Performance Of Services Etc | 0 | PerformanceOfServicesEtcInd |
| Sharing Of Facilities Etc | 0 | SharingOfFacilitiesEtcInd |
| Relationships Nonchrtbl EO | 0 | RelationshipsNonchrtblEOInd |
Schedule B IRS990ScheduleB
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization501c3 Exempt PF | Yes (X) | Organization501c3ExemptPFInd |
| General Rule | Yes (X) | GeneralRuleInd |
Contributor Information ContributorInformationGrp (2 entries)
| ContributorContributorNum | Address Line1ContributorUSAddress/AddressLine1Txt | CityContributorUSAddress/CityNm | State AbbreviationContributorUSAddress/StateAbbreviationCd | ZIPContributorUSAddress/ZIPCd | Total ContributionsTotalContributionsAmt | Noncash ContributionNoncashContributionInd |
|---|---|---|---|---|---|---|
| DAVID EPSTEIN | ||||||
| 1 | 6029 OLD OCEAN BLVD | OCEAN RIDGE | FL | 334355219 | $470,500 | Yes (X) |
| DAVID EPSTEIN | ||||||
| 2 | 6029 OLD OCEAN BLVD | OCEAN RIDGE | FL | 334355219 | $1,572,046 | Yes (X) |
Non Cash Property Contribution NonCashPropertyContributionGrp (2 entries)
| ContributorContributorNum | Noncash PropertyNoncashPropertyDesc | Fair Market ValueFairMarketValueAmt | ReceivedReceivedDt |
|---|---|---|---|
| 1 | 20,000 SHARES SEER INC. COM CL A (81578P106) VALUE DETERMINED BY HIGH LOW MEAN $23.525 PER SHARE | $470,500 | 2021-12-22 |
| 2 | 17994 SHARES NOVARTIS AG NVS (66987V109) VALUE DETERMINED BYHIGH LOW MEAN $87.365 PER SHARE | $1,572,046 | 2021-12-27 |
Investments Corp Stock Schedule InvestmentsCorpStockSchedule
Investments Corporate Stock InvestmentsCorporateStockGrp (4 entries)
| StockStockNm | EOY Book ValueEOYBookValueAmt | EOYFMVEOYFMVAmt |
|---|---|---|
| RUBIUS THERAPUTICS INC 177,900 SHS | $510,573 | $1,722,072 |
| NOVARTIS AG 6,000 SHS (2019) | $372,115 | $524,820 |
| NOVARTIS AG 17994 SHS (2021) | $1,210,641 | $1,573,935 |
| 20,000 SHS SEER INC GRANTED, DONATED 2021 SHARES | $75,000 | $457,600 |
Legal Fees Schedule LegalFeesSchedule
Legal Fees LegalFeesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Category | DAY PITNEY LLP | CategoryTxt |
| Legal Fees | $9,696 | LegalFeesAmt |
| Net Investment Income | $9,696 | NetInvestmentIncomeAmt |
| Disbursements Charitable Prps | $0 | DisbursementsCharitablePrpsAmt |
Other Decreases Schedule OtherDecreasesSchedule
Other Decreases Detail OtherDecreasesDetail (2 entries)
| DescDesc | AmtAmt |
|---|---|
| DIFFERENCE BETWEEN COST AND FAIR MARKET VALUE OF 17,994 NOVARTIS AG | $361,405 |
| DIFFERENCE BETWEEN COST AND FAIR MARKET VALUE OF 20,000 SEER INC. COMMON | $395,500 |
Other Expenses Schedule OtherExpensesSchedule
Other Expenses Schedule OtherExpensesScheduleGrp (4 entries)
| DescDesc | Revenue And Expenses Per BooksRevenueAndExpensesPerBooksAmt | Net Investment IncomeNetInvestmentIncomeAmt | Disbursements Charitable PrpsDisbursementsCharitablePrpsAmt |
|---|---|---|---|
| CSC FILING FEE | $68 | $68 | $0 |
| OFFICE EXPENSES & MISC FILING FEES | $3,393 | $0 | $3,527 |
| JPMORGAN SERVICE FEE | $20 | $20 | $0 |
| FLORIDA DEPT OF STATE FEE | $70 | $0 | $70 |
Other Increases Schedule OtherIncreasesSchedule
Other Increases Detail OtherIncreasesDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | DIFFERENCE BETWEEN COST AND DONATED FMV OF SOLD SECURITIES | Desc |
| Amt | $1,758,768 | Amt |
Substantial Contributors Sch SubstantialContributorsSch
Substantial Contributor Detail SubstantialContributorDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | DAVID EPSTEIN | PersonNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 6029 OLD OCEAN BLVD | AddressLine1Txt |
| City | OCEAN RIDGE | CityNm |
| State Abbreviation | FL | StateAbbreviationCd |
| ZIP | 33435 | ZIPCd |
Taxes Schedule TaxesSchedule
Taxes Detail TaxesDetail (2 entries)
| CategoryCategoryTxt | AmtAmt | Net Investment IncomeNetInvestmentIncomeAmt | Disbursements Charitable PrpsDisbursementsCharitablePrpsAmt |
|---|---|---|---|
| FOREIGN TAX WITHHELD | $17,915 | $17,915 | $0 |
| EXCISE TAX | $3,485 | $0 | $0 |