DAVID AND NICOLE TEPPER CHARITABLE FOUNDATION INC: Form 990PF, tax year 2024
View the entire original 990 at ProPublica ↗
- Organization
- DAVID AND NICOLE TEPPER CHARITABLE FOUNDATION INC (EIN 85-2618674)
- Tax period
- 2024-01-01 to 2024-12-31
- Filed
- 2025-08-15
- IRS object ID
- 202532279349100328
- Schema version
- 2024v5.2
- 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
- Accounting Fees Schedule
- Investments Other Schedule2
- Legal Fees Schedule
- Other Assets Schedule
- Other Decreases Schedule
- Other Expenses Schedule
- Other Income Schedule2
- Taxes Schedule
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2025-08-15T14:06:16-05:00 | ReturnTs |
| Tax Period End | 2024-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 920460586 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | PWC US TAX LLP | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 300 MADISON AVE | AddressLine1Txt |
| City | NEW YORK | CityNm |
| State Abbreviation | NY | StateAbbreviationCd |
| ZIP | 100176204 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990PF | ReturnTypeCd |
| Tax Period Begin | 2024-01-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 852618674 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | DAVID AND NICOLE TEPPER CHARITABLE | BusinessNameLine1Txt |
| Business Name Line2 | FOUNDATION | BusinessNameLine2Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | DAVI | BusinessNameControlTxt |
| Phone | 9735972446 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | CO APPALOOSA LP 51 JFK PKWY 250B | AddressLine1Txt |
| City | SHORT HILLS | CityNm |
| State Abbreviation | NJ | StateAbbreviationCd |
| ZIP | 07078 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | LARRY ROGERS | PersonNm |
| Person Title | SECRETARY & TREASURER | PersonTitleTxt |
| Phone | 9737017000 | PhoneNum |
| Signature | 2025-08-13 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IRS Responsible Prty Info Curr | 0 | IRSResponsiblePrtyInfoCurrInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | DAVID M CHERILL | PreparerPersonNm |
| PTIN | P00947291 | PTIN |
| Phone | 6464713000 | PhoneNum |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2024 | TaxYr |
| Build TS | 2025-03-06 01:10:19Z | BuildTS |
Form 990-PF IRS990PF
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization501c3 Exempt PF | Yes (X) | Organization501c3ExemptPFInd |
| FMV Assets EOY | $80,492,269 | 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 | $25,000,000 | ContriRcvdRevAndExpnssAmt |
| Interest On Sav Rev And Expnss | $471,738 | InterestOnSavRevAndExpnssAmt |
| Interest On Sav Net Invst Incm | $471,738 | InterestOnSavNetInvstIncmAmt |
| Cap Gain Net Incm Net Invst Incm | $0 | CapGainNetIncmNetInvstIncmAmt |
| Other Income Rev And Expnss | $65,519 | OtherIncomeRevAndExpnssAmt |
| Other Income Net Invst Incm | $0 | OtherIncomeNetInvstIncmAmt |
| Total Rev And Expnss | $25,537,257 | TotalRevAndExpnssAmt |
| Total Net Invst Incm | $471,738 | 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 | $269 | LegalFeesRevAndExpnssAmt |
| Legal Fees Net Invst Incm | $0 | LegalFeesNetInvstIncmAmt |
| Legal Fees Dsbrs Chrtbl | $269 | LegalFeesDsbrsChrtblAmt |
| Accounting Fees Rev And Expnss | $9,750 | AccountingFeesRevAndExpnssAmt |
| Accounting Fees Net Invst Incm | $4,875 | AccountingFeesNetInvstIncmAmt |
| Accounting Fees Chrtbl Prps | $4,875 | AccountingFeesChrtblPrpsAmt |
| Taxes Rev And Expnss | $25,519 | TaxesRevAndExpnssAmt |
| Taxes Net Invst Incm | $0 | TaxesNetInvstIncmAmt |
| Taxes Dsbrs Chrtbl | $0 | TaxesDsbrsChrtblAmt |
| Trav Conf Meeting Rev And Expnss | $3,481 | TravConfMeetingRevAndExpnssAmt |
| Trav Conf Meeting Net Invst Incm | $0 | TravConfMeetingNetInvstIncmAmt |
| Trav Conf Meeting Dsbrs Chrtbl | $3,481 | TravConfMeetingDsbrsChrtblAmt |
| Other Expenses Rev And Expnss | $207,910 | OtherExpensesRevAndExpnssAmt |
| Other Expenses Net Invst Incm | $5,019 | OtherExpensesNetInvstIncmAmt |
| Other Expenses Dsbrs Chrtbl | $202,891 | OtherExpensesDsbrsChrtblAmt |
| Tot Opr Expenses Rev And Expnss | $246,929 | TotOprExpensesRevAndExpnssAmt |
| Tot Opr Expenses Net Invst Incm | $9,894 | TotOprExpensesNetInvstIncmAmt |
| Tot Opr Expenses Dsbrs Chrtbl | $211,516 | TotOprExpensesDsbrsChrtblAmt |
| Contri Paid Rev And Expnss | $12,917,323 | ContriPaidRevAndExpnssAmt |
| Contri Paid Dsbrs Chrtbl | $12,917,323 | ContriPaidDsbrsChrtblAmt |
| Total Expenses Rev And Expnss | $13,164,252 | TotalExpensesRevAndExpnssAmt |
| Total Expenses Net Invst Incm | $9,894 | TotalExpensesNetInvstIncmAmt |
| Total Expenses Dsbrs Chrtbl | $13,128,839 | TotalExpensesDsbrsChrtblAmt |
| Excess Revenue Over Expenses | $12,373,005 | ExcessRevenueOverExpensesAmt |
| Net Investment Income | $461,844 | NetInvestmentIncomeAmt |
Form990 PF Balance Sheets Form990PFBalanceSheetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cash BOY | $15,839,603 | CashBOYAmt |
| Cash EOY | $7,889 | CashEOYAmt |
| Cash EOYFMV | $7,889 | CashEOYFMVAmt |
| Sav And Temp Cash Invst EOY | $28,185,353 | SavAndTempCashInvstEOYAmt |
| Sav And Temp Cash Invst EOYFMV | $28,313,885 | SavAndTempCashInvstEOYFMVAmt |
| Other Investments BOY | $32,449,053 | OtherInvestmentsBOYAmt |
| Other Investments EOY | $32,449,053 | OtherInvestmentsEOYAmt |
| Other Investments EOYFMV | $52,151,130 | OtherInvestmentsEOYFMVAmt |
| Other Assets BOY | $0 | OtherAssetsBOYAmt |
| Other Assets EOY | $19,365 | OtherAssetsEOYAmt |
| Other Assets EOYFMV | $19,365 | OtherAssetsEOYFMVAmt |
| Total Assets BOY | $48,288,656 | TotalAssetsBOYAmt |
| Total Assets EOY | $60,661,660 | TotalAssetsEOYAmt |
| Total Assets EOYFMV | $80,492,269 | TotalAssetsEOYFMVAmt |
| Total Liabilities BOY | $0 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $0 | TotalLiabilitiesEOYAmt |
| Org Does Not Follow FASB117 | Yes (X) | OrgDoesNotFollowFASB117Ind |
| Capital Stock BOY | $48,288,656 | CapitalStockBOYAmt |
| Capital Stock EOY | $60,661,660 | CapitalStockEOYAmt |
| Additional Paid In Capital BOY | $0 | AdditionalPaidInCapitalBOYAmt |
| Additional Paid In Capital EOY | $0 | AdditionalPaidInCapitalEOYAmt |
| Retained Earning BOY | $0 | RetainedEarningBOYAmt |
| Retained Earning EOY | $0 | RetainedEarningEOYAmt |
| Tot Net Ast Or Fund Balances BOY | $48,288,656 | TotNetAstOrFundBalancesBOYAmt |
| Tot Net Ast Or Fund Balances EOY | $60,661,660 | TotNetAstOrFundBalancesEOYAmt |
| Total Liabilities Net Ast BOY | $48,288,656 | TotalLiabilitiesNetAstBOYAmt |
| Total Liabilities Net Ast EOY | $60,661,660 | TotalLiabilitiesNetAstEOYAmt |
Chg In Net Assets Fund Balances ChgInNetAssetsFundBalancesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tot Net Ast Or Fund Balances BOY | $48,288,656 | TotNetAstOrFundBalancesBOYAmt |
| Excess Revenue Over Expenses | $12,373,005 | ExcessRevenueOverExpensesAmt |
| Other Increases | $0 | OtherIncreasesAmt |
| Subtotal | $60,661,661 | SubtotalAmt |
| Other Decreases | $1 | OtherDecreasesAmt |
| Tot Net Ast Or Fund Balances EOY | $60,661,660 | TotNetAstOrFundBalancesEOYAmt |
Excise Tax Based On Invst Incm ExciseTaxBasedOnInvstIncmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Investment Income Excise Tax | $6,420 | InvestmentIncomeExciseTaxAmt |
| Tax Under Section511 | $0 | TaxUnderSection511Amt |
| Subtotal | $6,420 | SubtotalAmt |
| Subtitle A Tax | $0 | SubtitleATaxAmt |
| Tax Based On Investment Income | $6,420 | TaxBasedOnInvestmentIncomeAmt |
| Estimated Plus Ovpmt Incm Tx | $25,519 | EstimatedPlusOvpmtIncmTxAmt |
| Exempt Frgn Org Tax Wthld At Srce | $0 | ExemptFrgnOrgTaxWthldAtSrceAmt |
| Extsn Request Income Tax Paid | $0 | ExtsnRequestIncomeTaxPaidAmt |
| Backup Withholding Withheld | $0 | BackupWithholdingWithheldAmt |
| Total Payments And Credits | $25,519 | TotalPaymentsAndCreditsAmt |
| Es Penalty | $0 | EsPenaltyAmt |
| Overpayment | $19,099 | OverpaymentAmt |
| Applied To ES Tax | $19,099 | 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 | NJ | OrgReportOrRegisterStateCd |
| Org Report Or Register State | DE | OrgReportOrRegisterStateCd |
| Form990 PF Filed With Atty Gen | Yes (1) | Form990PFFiledWithAttyGenInd |
| Private Operating Foundation | 0 | PrivateOperatingFoundationInd |
| New Substantial Contributors | 0 | NewSubstantialContributorsInd |
| Own Controlled Entity | 0 | OwnControlledEntityInd |
| Donor Advised Fund | Yes (1) | DonorAdvisedFundInd |
| Comply With Public Insp Rqr | Yes (1) | ComplyWithPublicInspRqrInd |
| Website Address | N/A | WebsiteAddressTxt |
| Individual With Books | LARRY ROGERS | IndividualWithBooksNm |
| Phone | 9737017000 | PhoneNum |
Location Of Books US Address LocationOfBooksUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | C/O APPALOOSA LP 51 JFK PARKWAY STE | AddressLine1Txt |
| Address Line2 | 250B | AddressLine2Txt |
| City | SHORT HILLS | CityNm |
| State Abbreviation | NJ | StateAbbreviationCd |
| ZIP | 07078 | 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 (3 entries)
| Address Line1USAddress/AddressLine1Txt | Address Line2USAddress/AddressLine2Txt | CityUSAddress/CityNm | State AbbreviationUSAddress/StateAbbreviationCd | ZIPUSAddress/ZIPCd | TitleTitleTxt | Average Hrs Per Wk Devoted To PosAverageHrsPerWkDevotedToPosRt | CompensationCompensationAmt | Employee Benefit ProgramEmployeeBenefitProgramAmt | Expense Account Other AllwncExpenseAccountOtherAllwncAmt |
|---|---|---|---|---|---|---|---|---|---|
| DAVID TEPPER | |||||||||
| C/O APPALOOSA LP 51 JFK PARKWAY | 250B | SHORT HILLS | NJ | 07078 | PRESIDENT & DIRECTOR | 1.00 | $0 | $0 | $0 |
| NICOLE TEPPER | |||||||||
| C/O APPALOOSA LP 51 JFK PARKWAY | 250B | SHORT HILLS | NJ | 07078 | VICE PRESIDENT & DIRECTOR | 15.00 | $0 | $0 | $0 |
| LARRY ROGERS | |||||||||
| C/O APPALOOSA LP 51 JFK PARKWAY | 250B | SHORT HILLS | NJ | 07078 | SECRETARY & TREASURER | 1.00 | $0 | $0 | $0 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Comp Of Hghst Pd Empl Or NONE | NONE | CompOfHghstPdEmplOrNONETxt |
| Other Employee Paid Over50k | 0 | OtherEmployeePaidOver50kCnt |
Compensation Of Hghst Pd Cntrct CompensationOfHghstPdCntrctGrp
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | TTF LLC | BusinessNameLine1Txt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 107 GREENWICH STREET 26TH FLOOR | AddressLine1Txt |
| City | NEW YORK | CityNm |
| State Abbreviation | NY | StateAbbreviationCd |
| ZIP | 10006 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Service Type | CONSULTING | ServiceTypeTxt |
| Compensation | $210,000 | CompensationAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| 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 | $0 | AverageMonthlyFMVOfSecAmt |
| Average Monthly Cash Balances | $11,960,743 | AverageMonthlyCashBalancesAmt |
| FMV All Other Noncharitable Ast | $49,418,433 | FMVAllOtherNoncharitableAstAmt |
| Total FMV Of Unused Assets | $61,379,176 | TotalFMVOfUnusedAssetsAmt |
| Reduction Claimed | $0 | ReductionClaimedAmt |
| Acquisition Indebtedness | $0 | AcquisitionIndebtednessAmt |
| Adjusted Total FMV Of Unused Ast | $61,379,176 | AdjustedTotalFMVOfUnusedAstAmt |
| Cash Deemed Charitable | $920,688 | CashDeemedCharitableAmt |
| Net Vl Noncharitable Assets | $60,458,488 | NetVlNoncharitableAssetsAmt |
| Minimum Investment Return | $3,022,924 | MinimumInvestmentReturnAmt |
Distributable Amount DistributableAmountGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Minimum Investment Return | $3,022,924 | MinimumInvestmentReturnAmt |
| Tax Based On Investment Income | $6,420 | TaxBasedOnInvestmentIncomeAmt |
| Total Tax | $6,420 | TotalTaxAmt |
| Distributable Before Adj | $3,016,504 | DistributableBeforeAdjAmt |
| Recoveries Qualfied Distri | $0 | RecoveriesQualfiedDistriAmt |
| Distributable Before Ded | $3,016,504 | DistributableBeforeDedAmt |
| Deduction From Distributable | $0 | DeductionFromDistributableAmt |
| Distributable As Adjusted | $3,016,504 | DistributableAsAdjustedAmt |
PF Qualifying Distributions PFQualifyingDistributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expenses And Contributions | $13,128,839 | ExpensesAndContributionsAmt |
| Program Related Invst Total | $0 | ProgramRelatedInvstTotalAmt |
| Qualifying Distributions | $13,128,839 | QualifyingDistributionsAmt |
Undistributed Income UndistributedIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Distributable As Adjusted | $3,016,504 | DistributableAsAdjustedAmt |
| Undistributed Income PY | $0 | UndistributedIncomePYAmt |
| Total For Prior Years | $0 | TotalForPriorYearsAmt |
| Excess Distribution Cyov Yr4 | $69,473 | ExcessDistributionCyovYr4Amt |
| Excess Distribution Cyov Yr3 | $938,513 | ExcessDistributionCyovYr3Amt |
| Excess Distribution Cyov Yr2 | $4,704,203 | ExcessDistributionCyovYr2Amt |
| Excess Distribution Cyov Yr1 | $6,349,523 | ExcessDistributionCyovYr1Amt |
| Total Excess Distribution Cyov | $12,061,712 | TotalExcessDistributionCyovAmt |
| Qualifying Distributions | $13,128,839 | QualifyingDistributionsAmt |
| Applied To Year1 | $0 | AppliedToYear1Amt |
| Applied To Prior Years | $0 | AppliedToPriorYearsAmt |
| Treated As Distri From Corpus | $0 | TreatedAsDistriFromCorpusAmt |
| Applied To Current Year | $3,016,504 | AppliedToCurrentYearAmt |
| Remaining Distri From Corpus | $10,112,335 | RemainingDistriFromCorpusAmt |
| Excess Distri Cyov App CY Corpus | $0 | ExcessDistriCyovAppCYCorpusAmt |
| Excess Distribution Cyov App CY | $0 | ExcessDistributionCyovAppCYAmt |
| Total Corpus | $22,174,047 | TotalCorpusAmt |
| Prior Year Undistributed Incm | $0 | PriorYearUndistributedIncmAmt |
| Prior Year Deficiency Or Tax | $0 | PriorYearDeficiencyOrTaxAmt |
| Taxable1 | $0 | Taxable1Amt |
| Taxable2 | $0 | Taxable2Amt |
| Undistributed Income CY | $0 | UndistributedIncomeCYAmt |
| Corpus Distri170b1 E Or4942g3 | $0 | CorpusDistri170b1EOr4942g3Amt |
| Excess Distri Cyov From Yr5 | $0 | ExcessDistriCyovFromYr5Amt |
| Excess Distri Cyov To Next Yr | $22,174,047 | ExcessDistriCyovToNextYrAmt |
| Excess From Year4 | $69,473 | ExcessFromYear4Amt |
| Excess From Year3 | $938,513 | ExcessFromYear3Amt |
| Excess From Year2 | $4,704,203 | ExcessFromYear2Amt |
| Excess From Year1 | $6,349,523 | ExcessFromYear1Amt |
| Excess From Current Year | $10,112,335 | ExcessFromCurrentYearAmt |
Supplementary Information SupplementaryInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributing Manager | DAVID TEPPER | ContributingManagerNm |
| Only Contri To Preselected | Yes (X) | OnlyContriToPreselectedInd |
Grant Or Contribution Pd Dur Yr GrantOrContributionPdDurYrGrp (51 entries)
| Address Line1RecipientUSAddress/AddressLine1Txt | CityRecipientUSAddress/CityNm | State AbbreviationRecipientUSAddress/StateAbbreviationCd | ZIPRecipientUSAddress/ZIPCd | Recipient RelationshipRecipientRelationshipTxt | Recipient Foundation StatusRecipientFoundationStatusTxt | Grant Or Contribution PurposeGrantOrContributionPurposeTxt | AmtAmt |
|---|---|---|---|---|---|---|---|
| ACTION PATHWAYS INC | |||||||
| 4525 CAMPGROUND RD | FAYETTEVILLE | NC | 28314 | NONE | PC | GENERAL SUPPORT | $82,125 |
| AMERICAN CANCER SOCIETY WESTERN NCSC | |||||||
| PO BOX 11796 | CHARLOTTE | NC | 28220 | NONE | PC | GENERAL SUPPORT | $5,000 |
| AMERICAN HEART ASSOCIATION INC | |||||||
| 7272 GREENVILLE AVENUE | DALLAS | TX | 75231 | NONE | PC | GENERAL SUPPORT | $200,000 |
| AMERICAN NATIONAL RED CROSS | |||||||
| 430 17TH STREET NW | WASHINGTON | DC | 20006 | NONE | PC | GENERAL SUPPORT | $1,000,000 |
| ATRIUM HEALTH FOUNDATION | |||||||
| PO BOX 32861 | CHARLOTTE | NC | 282322861 | NONE | PC | GENERAL SUPPORT | $350,000 |
| AUTISM CHARLOTTE | |||||||
| PO BOX 121671 | CHARLOTTE | NC | 28220 | NONE | PC | GENERAL SUPPORT | $10,000 |
| BEST BUDDIES INTERNATIONAL INC | |||||||
| 333 E CAMPUS MALL | MADISON | WI | 53715 | NONE | PC | GENERAL SUPPORT | $115,000 |
| CAROLINA FARM TRUST INC | |||||||
| 19028 OAKHURST BLVD | CORNELIUS | NC | 28031 | NONE | PC | GENERAL SUPPORT | $100,000 |
| CHARLOTTE HORNETS FOUNDATION INC | |||||||
| 333 E TRADE ST | CHARLOTTE | NC | 28202 | NONE | PC | GENERAL SUPPORT | $25,000 |
| CHARLOTTE MECKLENBURG LIBRARY | |||||||
| 220 NORTH TRYON STREET | CHARLOTTE | NC | 28202 | NONE | PC | GENERAL SUPPORT | $625,000 |
| CHARMECK FAMILY JUSTICE CENTER INC | |||||||
| 601 EAST 5TH STREET SUITE 400 | CHARLOTTE | NC | 28202 | NONE | PC | GENERAL SUPPORT | $1,000,000 |
| CLASSROOM CENTRAL INC | |||||||
| 2116 WILKINSON BLVD | CHARLOTTE | NC | 28208 | NONE | PC | GENERAL SUPPORT | $251,873 |
| CMS FOUNDATION | |||||||
| 4421 STUART ANDREW BOULEVARD | CHARLOTTE | NC | 28217 | NONE | PC | GENERAL SUPPORT | $250,000 |
| DANCE FOR THE CURE INC | |||||||
| 5 DAVIDS LN | HILLSBOROUGH | NJ | 08844 | NONE | PC | GENERAL SUPPORT | $30,000 |
| EDWARD CHARLES INST OF NONPROFIT MERGERS & ACQUISITIONS FOUNDATION | |||||||
| 8730 WILSHIRE BLVD STE 400 | BEVERLY HILLS | CA | 90211 | NONE | PC | GENERAL SUPPORT | $10,000 |
| FEEDING SOUTH FLORIDA INC | |||||||
| 2501 SW 32ND TERRACE | PEMBROKE PARK | FL | 33023 | NONE | PC | GENERAL SUPPORT | $150,000 |
| FEEDING THE CAROLINAS | |||||||
| 6255 TOWNCENTER DR STE 803 | CLEMMONS | NC | 27012 | NONE | PC | GENERAL SUPPORT | $10,000 |
| FOOD BANK OF CENTRAL & EASTERN NC INC | |||||||
| 1924 CAPITAL BLVD | RALEIGH | NC | 276042147 | NONE | PC | GENERAL SUPPORT | $186,875 |
| FOOD BANK OF THE ALBEMARLE | |||||||
| PO BOX 1704 | ELIZABETH CITY | NC | 279061704 | NONE | PC | GENERAL SUPPORT | $62,000 |
| FOUNDATION FOR THE CAROLINAS | |||||||
| 220 N TRYON ST | CHARLOTTE | NC | 28202 | NONE | PC | GENERAL SUPPORT | $955,000 |
| GLOBAL EMPOWERMENT MISSION INC | |||||||
| 1850 NW 84TH AVE SUITE 100 | DORAL | FL | 33126 | NONE | PC | GENERAL SUPPORT | $1,000,000 |
| GOLDEN HARVEST FOOD BANK INC | |||||||
| 3310 COMMERCE DR | AUGUSTA | GA | 30909 | NONE | PC | GENERAL SUPPORT | $56,875 |
| HARVEST HOPE FOOD BANK INC | |||||||
| 2220 SHOP RD | COLUMBIA | SC | 29202 | NONE | PC | GENERAL SUPPORT | $113,250 |
| HILLEL THE FOUNDATION OF JEWISH CAMPUS LIFE | |||||||
| 800 EIGHTH STREET NW | WASHINGTON | DC | 20001 | NONE | PC | GENERAL SUPPORT | $200,000 |
| HUMANE SOCIETY OF CHARLOTTE INC | |||||||
| 1348 PARKER DR | CHARLOTTE | NC | 28208 | NONE | PC | GENERAL SUPPORT | $125,000 |
| INTER-FAITH FOOD SHUTTLE | |||||||
| 1001 BLAIR DR 120 | RALEIGH | NC | 27603 | NONE | PC | GENERAL SUPPORT | $65,375 |
| JEWISH FEDERATION OF PALM BEACH COUNTY INC | |||||||
| 1 HARVARD CIRCLE STE 100 | WEST PALM BEACH | FL | 33409 | NONE | PC | GENERAL SUPPORT | $100,000 |
| LOWCOUNTRY FOOD BANK INC | |||||||
| 2864 AZALEA DR | CHARLESTON | SC | 29405 | NONE | PC | GENERAL SUPPORT | $92,125 |
| MAKE-A-WISH FOUNDATION OF CENTRAL AND WESTERN NORTH CAROLINA INC | |||||||
| 217 E TREMONT AVE | CHARLOTTE | NC | 28203 | NONE | PC | GENERAL SUPPORT | $100,000 |
| MANDEL JEWISH COMMUNITY CENTER OF THE PALM BEACHES INC | |||||||
| 8500 JOG RD | BOYNTON BEACH | FL | 33472 | NONE | PC | GENERAL SUPPORT | $150,000 |
| MANNA FOOD BANK INC | |||||||
| 627 SWANNANOA RIVER RD | ASHEVILLE | NC | 288052445 | NONE | PC | GENERAL SUPPORT | $831,000 |
| MUGGSY BOGUES FAMILY FOUNDATION | |||||||
| PO BOX 1884 | MATTHEWS | NC | 28106 | NONE | PC | GENERAL SUPPORT | $12,000 |
| NOURISH UP | |||||||
| 648-B GRIFFITH RD | CHARLOTTE | NC | 28217 | NONE | PC | GENERAL SUPPORT | $1,000,000 |
| OPERATION WARM INC | |||||||
| 50 APPLIED BANK BLVD STE 20 | GLEN MILLS | PA | 19342 | NONE | PC | GENERAL SUPPORT | $43,200 |
| RECEPTIONS FOR RESEARCH - THE GREG OLSEN FOUNDATION | |||||||
| 200 E LAS OLAS BLVD STE 1550 | FORT LAUDERDALE | FL | 33301 | NONE | PC | GENERAL SUPPORT | $125,000 |
| ROOF ABOVE INC | |||||||
| PO BOX 31335 | CHARLOTTE | NC | 28231 | NONE | PC | GENERAL SUPPORT | $10,000 |
| SECOND HARVEST FOOD BANK OF METROLINA INC | |||||||
| 500 B SPRATT ST | CHARLOTTE | NC | 28206 | NONE | PC | GENERAL SUPPORT | $600,000 |
| SECOND HARVEST FOOD BANK OF NORTHWEST NC INC | |||||||
| 3330 SHOREFAIR DR | WINSTON SALEM | NC | 27105 | NONE | PC | GENERAL SUPPORT | $435,625 |
| ST ROSE OF LIMA CHURCH (TROOP 17) | |||||||
| 50 SHORT HILLS AVE | SHORT HILLS | NJ | 07078 | NONE | PC | GENERAL SUPPORT | $10,000 |
| STONY BROOK FOUNDATION INC | |||||||
| 270 ADMINISTRATION | STONY BROOK | NY | 11794 | NONE | PC | GENERAL SUPPORT | $100,000 |
| SUCCESS ACADEMY CHARTER SCHOOLS INC | |||||||
| 95 PINE ST 6TH FLOOR | NEW YORK | NY | 10005 | NONE | PC | GENERAL SUPPORT | $100,000 |
| THE INDEPENDENCE FUND INC | |||||||
| 412 LOUISE AVE | CHARLOTTE | NC | 28204 | NONE | PC | GENERAL SUPPORT | $25,000 |
| THE JEWISH FEDERATION OF NORTH AMERICA | |||||||
| 25 BROADWAY SUITE 1700 | NEW YORK | NY | 10004 | NONE | PC | GENERAL SUPPORT | $860,000 |
| THE STEVE SMITH FAMILY FOUNDATION | |||||||
| PO BOX 77401 | CHARLOTTE | NC | 28271 | NONE | PC | GENERAL SUPPORT | $125,000 |
| THE THIELEN FOUNDATION INC | |||||||
| 314 1ST AVE N STE 200 | MINNEAPOLIS | MN | 55401 | NONE | PC | GENERAL SUPPORT | $10,000 |
| UNITED JEWISH CHARITIES OF GREATER CHARLOTTE INC | |||||||
| 5007 PROVIDENCE RD 101 | CHARLOTTE | NC | 28226 | NONE | PC | GENERAL SUPPORT | $100,000 |
| UNITED NEGRO COLLEGE FUND INC | |||||||
| 1805 7TH STREET NW | WASHINGTON | DC | 20001 | NONE | PC | GENERAL SUPPORT | $100,000 |
| UNITED WAY OF GREATER KANSAS CITY INC | |||||||
| 4801 MAIN ST STE 425 | KANSAS CITY | MO | 64112 | NONE | PC | GENERAL SUPPORT | $25,000 |
| USC EDUCATION FUND | |||||||
| 1027 BARNWELL STREET | COLUMBIA | SC | 29201 | NONE | PC | GENERAL SUPPORT | $185,000 |
| VISION TO LEARN | |||||||
| 12100 WILSHIRE BLVD APT 1275 | LOS ANGELES | CA | 90025 | NONE | PC | GENERAL SUPPORT | $300,000 |
| WORLD CENTRAL KITCHEN INC | |||||||
| 200 MASSACHUSETTS AVE NW | WASHINGTON | DC | 20001 | NONE | PC | GENERAL SUPPORT | $500,000 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Grant Or Contri Pd Dur Yr | $12,917,323 | 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 | $471,738 | ExclusionAmt |
Other Revenue Described OtherRevenueDescribedGrp (2 entries)
| DescDesc | ExclusionExclusionCd | ExclusionExclusionAmt |
|---|---|---|
| 2023 FEDERAL OVERPAYMENT APPLIED TO 2024 | 01 | $25,519 |
| 2023 FEDERAL REFUND | 01 | $40,000 |
Subtotals Incm Producing Acty SubtotalsIncmProducingActyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Unrelated Business Taxbl Incm | $0 | UnrelatedBusinessTaxblIncmAmt |
| Exclusion | $537,257 | ExclusionAmt |
| Related Or Exempt Function Incm | $0 | RelatedOrExemptFunctionIncmAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Income Producing Acty | $537,257 | 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
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor | 1 | ContributorNum |
| Contributor Person | DAVID A TEPPER | ContributorPersonNm |
Contributor US Address ContributorUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 905 N OCEAN BLVD | AddressLine1Txt |
| City | PALM BEACH | CityNm |
| State Abbreviation | FL | StateAbbreviationCd |
| ZIP | 334803325 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Contributions | $25,000,000 | TotalContributionsAmt |
| Person Contribution | Yes (X) | PersonContributionInd |
Accounting Fees Schedule AccountingFeesSchedule
Accounting Fees Detail AccountingFeesDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Category | PWC US TAX LLP | CategoryTxt |
| Amt | $9,750 | Amt |
| Net Investment Income | $4,875 | NetInvestmentIncomeAmt |
| Disbursements Charitable Prps | $4,875 | DisbursementsCharitablePrpsAmt |
Investments Other Schedule2 InvestmentsOtherSchedule2
Investments Other InvestmentsOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Category Or Item | PALOMINO FUND LTD | CategoryOrItemTxt |
| Listed At Cost Or FMV | AT COST | ListedAtCostOrFMVCd |
| Book Value | $32,449,053 | BookValueAmt |
| EOYFMV | $52,151,130 | EOYFMVAmt |
Legal Fees Schedule LegalFeesSchedule
Legal Fees LegalFeesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Category | DE CORP FILING FEE | CategoryTxt |
| Legal Fees | $269 | LegalFeesAmt |
| Net Investment Income | $0 | NetInvestmentIncomeAmt |
| Disbursements Charitable Prps | $269 | DisbursementsCharitablePrpsAmt |
Other Assets Schedule OtherAssetsSchedule
Other Assets Schedule OtherAssetsScheduleGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | DUE FROM RELATED PARTY | Desc |
| BOY Book Value | $0 | BOYBookValueAmt |
| EOY Book Value | $19,365 | EOYBookValueAmt |
| EOYFMV | $19,365 | EOYFMVAmt |
Other Decreases Schedule OtherDecreasesSchedule
Other Decreases Detail OtherDecreasesDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | ROUNDING ADJUSTMENT | Desc |
| Amt | $1 | Amt |
Other Expenses Schedule OtherExpensesSchedule
Other Expenses Schedule OtherExpensesScheduleGrp (6 entries)
| DescDesc | Revenue And Expenses Per BooksRevenueAndExpensesPerBooksAmt | Net Investment IncomeNetInvestmentIncomeAmt | Disbursements Charitable PrpsDisbursementsCharitablePrpsAmt |
|---|---|---|---|
| SHARED EMPLOYEE COSTS | $180,596 | $0 | $180,596 |
| IT AND SOFTWARE EXPENSES | $11,023 | $0 | $11,023 |
| ADMINISTRATIVE FEES | $10,039 | $5,019 | $5,020 |
| SUPPLIES | $3,664 | $0 | $3,664 |
| REIMBURSED EMPLOYEE EXPENSES | $1,648 | $0 | $1,648 |
| SUBSCRIPTIONS | $940 | $0 | $940 |
Other Income Schedule2 OtherIncomeSchedule2
Other Income Detail OtherIncomeDetail (2 entries)
| DescDesc | Revenue And Expenses Per BooksRevenueAndExpensesPerBooksAmt | Adjusted Net IncomeAdjustedNetIncomeAmt |
|---|---|---|
| 2023 FEDERAL OVERPAYMENT APPLIED TO 2024 | $25,519 | $25,519 |
| 2023 FEDERAL REFUND | $40,000 | $40,000 |
Taxes Schedule TaxesSchedule
Taxes Detail TaxesDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Category | 2023 FEDERAL OVERPAYMENT APPLIED TO 2024 | CategoryTxt |
| Amt | $25,519 | Amt |
| Net Investment Income | $0 | NetInvestmentIncomeAmt |
| Disbursements Charitable Prps | $0 | DisbursementsCharitablePrpsAmt |