MARI AND NORMAN EPSTEIN FOUNDATION: Form 990PF, tax year 2019
View the entire original 990 at ProPublica ↗
- Organization
- MARI AND NORMAN EPSTEIN FOUNDATION (EIN 47-2425572)
- Tax period
- 2019-01-01 to 2019-12-31
- Filed
- 2020-07-10
- IRS object ID
- 202001929349101455
- Schema version
- 2019v5.0
- 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 | 2020-07-10T13:30:02-07:00 | ReturnTs |
| Tax Period End | 2019-12-31 | 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 | 2019-01-01 | 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 | 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 | 2020-07-10 | SignatureDt |
| Discuss With Paid Preparer | Yes (true) | DiscussWithPaidPreparerInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | Joseph N Salomon | PreparerPersonNm |
| PTIN | P01454288 | PTIN |
| Phone | 2124559555 | PhoneNum |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2019 | 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 | $0 | 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 | $100,000 | ContriRcvdRevAndExpnssAmt |
| Interest On Sav Rev And Expnss | $78 | InterestOnSavRevAndExpnssAmt |
| Interest On Sav Net Invst Incm | $78 | InterestOnSavNetInvstIncmAmt |
| Interest On Savings Adj Net Incm | $78 | InterestOnSavingsAdjNetIncmAmt |
| Total Rev And Expnss | $100,078 | TotalRevAndExpnssAmt |
| Total Net Invst Incm | $78 | TotalNetInvstIncmAmt |
| Total Adj Net Incm | $78 | TotalAdjNetIncmAmt |
| Legal Fees Rev And Expnss | $10,510 | LegalFeesRevAndExpnssAmt |
| Taxes Rev And Expnss | $50 | TaxesRevAndExpnssAmt |
| Tot Opr Expenses Rev And Expnss | $10,560 | TotOprExpensesRevAndExpnssAmt |
| Tot Opr Expenses Net Invst Incm | $0 | TotOprExpensesNetInvstIncmAmt |
| Tot Opr Expenses Dsbrs Chrtbl | $0 | TotOprExpensesDsbrsChrtblAmt |
| Contri Paid Rev And Expnss | $91,500 | ContriPaidRevAndExpnssAmt |
| Contri Paid Dsbrs Chrtbl | $91,500 | ContriPaidDsbrsChrtblAmt |
| Total Expenses Rev And Expnss | $102,060 | TotalExpensesRevAndExpnssAmt |
| Total Expenses Net Invst Incm | $0 | TotalExpensesNetInvstIncmAmt |
| Total Expenses Dsbrs Chrtbl | $91,500 | TotalExpensesDsbrsChrtblAmt |
| Excess Revenue Over Expenses | -$1,982 | ExcessRevenueOverExpensesAmt |
| Net Investment Income | $78 | NetInvestmentIncomeAmt |
| Adjusted Net Income | $78 | AdjustedNetIncomeAmt |
Form990 PF Balance Sheets Form990PFBalanceSheetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cash BOY | $68,775 | CashBOYAmt |
| Cash EOY | $24,903 | CashEOYAmt |
| Sav And Temp Cash Invst BOY | $58,115 | SavAndTempCashInvstBOYAmt |
| Sav And Temp Cash Invst EOY | $100,005 | SavAndTempCashInvstEOYAmt |
| Total Assets BOY | $126,890 | TotalAssetsBOYAmt |
| Total Assets EOY | $124,908 | TotalAssetsEOYAmt |
| Total Assets EOYFMV | $0 | TotalAssetsEOYFMVAmt |
| Total Liabilities EOY | $0 | TotalLiabilitiesEOYAmt |
| Organization Follows FASB117 | Yes (X) | OrganizationFollowsFASB117Ind |
| No Donor Rstr Net Assests BOY | $126,890 | NoDonorRstrNetAssestsBOYAmt |
| Tot Net Ast Or Fund Balances BOY | $126,890 | TotNetAstOrFundBalancesBOYAmt |
| Tot Net Ast Or Fund Balances EOY | $124,908 | TotNetAstOrFundBalancesEOYAmt |
| Total Liabilities Net Ast BOY | $126,890 | TotalLiabilitiesNetAstBOYAmt |
| Total Liabilities Net Ast EOY | $124,908 | TotalLiabilitiesNetAstEOYAmt |
Chg In Net Assets Fund Balances ChgInNetAssetsFundBalancesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tot Net Ast Or Fund Balances BOY | $126,890 | TotNetAstOrFundBalancesBOYAmt |
| Excess Revenue Over Expenses | -$1,982 | ExcessRevenueOverExpensesAmt |
| Subtotal | $124,908 | SubtotalAmt |
| Tot Net Ast Or Fund Balances EOY | $124,908 | TotNetAstOrFundBalancesEOYAmt |
Excise Tax Based On Invst Incm ExciseTaxBasedOnInvstIncmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Investment Income Excise Tax | $2 | InvestmentIncomeExciseTaxAmt |
| Subtotal | $2 | SubtotalAmt |
| Tax Based On Investment Income | $2 | TaxBasedOnInvestmentIncomeAmt |
| Tax Due | $2 | TaxDueAmt |
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 | $2 | TaxBasedOnInvestmentIncomeAmt |
| Total Tax | $2 | TotalTaxAmt |
| Distributable Before Adj | $2 | DistributableBeforeAdjAmt |
| Distributable Before Ded | $2 | DistributableBeforeDedAmt |
| Distributable As Adjusted | $0 | DistributableAsAdjustedAmt |
Qualifying Distri Part XII QualifyingDistriPartXIIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expenses And Contributions | $91,500 | ExpensesAndContributionsAmt |
| Qualifying Distributions | $91,500 | QualifyingDistributionsAmt |
| Adjusted Qualifying Distri | $91,500 | AdjustedQualifyingDistriAmt |
Undistributed Income UndistributedIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Distributable As Adjusted | $0 | DistributableAsAdjustedAmt |
| Excess Distribution Cyov Yr4 | $45,500 | ExcessDistributionCyovYr4Amt |
| Excess Distribution Cyov Yr3 | $47,250 | ExcessDistributionCyovYr3Amt |
| Excess Distribution Cyov Yr2 | $62,250 | ExcessDistributionCyovYr2Amt |
| Excess Distribution Cyov Yr1 | $95,450 | ExcessDistributionCyovYr1Amt |
| Total Excess Distribution Cyov | $250,450 | TotalExcessDistributionCyovAmt |
| Qualifying Distributions | $91,500 | QualifyingDistributionsAmt |
| Treated As Distri From Corpus | $0 | TreatedAsDistriFromCorpusAmt |
| Remaining Distri From Corpus | $91,500 | RemainingDistriFromCorpusAmt |
| Total Corpus | $341,950 | TotalCorpusAmt |
| Undistributed Income CY | $0 | UndistributedIncomeCYAmt |
| Excess Distri Cyov To Next Yr | $341,950 | ExcessDistriCyovToNextYrAmt |
| Excess From Year4 | $45,500 | ExcessFromYear4Amt |
| Excess From Year3 | $47,250 | ExcessFromYear3Amt |
| Excess From Year2 | $62,250 | ExcessFromYear2Amt |
| Excess From Year1 | $95,450 | ExcessFromYear1Amt |
| Excess From Current Year | $91,500 | 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 (13 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 | $5,000 |
| AMERICAN BIRD CONSERVANCY | |||||||
| PO BOX 249 4249 LOUDOUN AVENUE | THE PLAINS | VA | 20198 | NONE | 501c3 | CHARITABLE | $5,000 |
| DAYS END FARM HORSE RESCUE | |||||||
| 1372 WOODBINE ROAD | WOODBINE | MD | 21797 | NONE | PC | CHARITABLE | $5,000 |
| GIRLS INC | |||||||
| 120 WALL STREET SUITE 1804 | NEW YORK | NY | 10005 | NONE | PC | CHARITABLE | $1,000 |
| WILD BIRD FUND INC | |||||||
| 59 W 88TH ST | NEW YORK | NY | 10024 | NONE | PC | CHARITABLE | $16,000 |
| DANCING DREAMS | |||||||
| 23-91 Bell Blvd LL2C | Bayside | NY | 11360 | None | PC | Charitable | $2,000 |
| HUMANE LEAGUE | |||||||
| PO BOX 10476 | ROCKVILLE | MD | 20849 | NONE | PC | CHARITABLE | $20,000 |
| ANIMAL EQUALITY | |||||||
| 8581 SANTA MONICA BLVD SUITE 350 | LOS ANGELES | CA | 90069 | NONE | PC | CHARITABLE | $20,000 |
| WILD AID | |||||||
| 333 PINE STREET SUITE 300 | SAN FRANCISCO | CA | 94104 | NONE | PC | CHARITABLE | $5,000 |
| THIRTEEN | |||||||
| 825 EIGHTH AVENUE | NEW YORK | NY | 10019 | NONE | PC | CHARITABLE | $500 |
| WCONNECTION | |||||||
| 200 PARK AVENUE | NEW YORK | NY | 10166 | NONE | PC | CHARITABLE | $1,000 |
| GOOD FOOD INST | |||||||
| 1380 MONROE ST NW NO 229 | WASHINGTON | DC | 20010 | NONE | PC | CHARITABLE | $10,000 |
| PER SCHOLAS | |||||||
| 804 EAST 138th ST | BRONX | NY | 10454 | NONE | PC | CHARITABLE | $1,000 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Grant Or Contri Pd Dur Yr | $91,500 | TotalGrantOrContriPdDurYrAmt |
Analysis Income Producing Acty AnalysisIncomeProducingActyGrp
Int On Sav And Temp Cash Invst IntOnSavAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Unrelated Business Taxbl Incm | $78 | UnrelatedBusinessTaxblIncmAmt |
Subtotals Incm Producing Acty SubtotalsIncmProducingActyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Unrelated Business Taxbl Incm | $78 | UnrelatedBusinessTaxblIncmAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Income Producing Acty | $78 | TotalIncomeProducingActyAmt |
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 | $100,000 | TotalContributionsAmt |
| Person Contribution | Yes (X) | PersonContributionInd |
Legal Fees Schedule LegalFeesSchedule
Legal Fees LegalFeesGrp (6 entries)
| Legal FeesLegalFeesAmt | Net Investment IncomeNetInvestmentIncomeAmt | Adjusted Net IncomeAdjustedNetIncomeAmt | Disbursements Charitable PrpsDisbursementsCharitablePrpsAmt |
|---|---|---|---|
| $1,500 | $0 | $0 | $0 |
| $1,985 | $0 | $0 | $0 |
| $2,030 | $0 | $0 | $0 |
| $220 | $0 | $0 | $0 |
| $3,875 | $0 | $0 | $0 |
| $900 | $0 | $0 | $0 |
Taxes Schedule TaxesSchedule
Taxes Detail TaxesDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Category | NYS CHARATIES BUREAU | CategoryTxt |
| Amt | $50 | Amt |