THREE OPINIONS FOUNDATION INC: Form 990PF, tax year 2023
View the entire original 990 at ProPublica ↗
- Organization
- THREE OPINIONS FOUNDATION INC (EIN 83-2618863)
- Tax period
- 2023-01-01 to 2023-12-31
- Filed
- 2025-01-24
- IRS object ID
- 202520249349100412
- Schema version
- 2023v6.0
- 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
- Form 990-PF
- Schedule B
- Accounting Fees Schedule
- Investments Corp Stock Schedule
- Investments Other Schedule2
- Other Assets Schedule
- Other Expenses Schedule
- Taxes Schedule
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2025-01-24T15:01:10-06:00 | ReturnTs |
| Tax Period End | 2023-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 331197384 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | ANDERSEN TAX LLC | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1 NORTH CLEMATIS STREET SUITE 110 | AddressLine1Txt |
| City | WEST PALM BEACH | CityNm |
| State Abbreviation | FL | StateAbbreviationCd |
| ZIP | 33401 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990PF | ReturnTypeCd |
| Tax Period Begin | 2023-01-01 | 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 | 5618056550 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1 N CLEMATIS STREET 110 | AddressLine1Txt |
| City | WEST PALM BEACH | CityNm |
| State Abbreviation | FL | StateAbbreviationCd |
| ZIP | 33401 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | MELISSA EPSTEIN | PersonNm |
| Person Title | DIRECTOR | PersonTitleTxt |
| Phone | 5618056550 | PhoneNum |
| Signature | 2025-01-21 | 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 | ALLISON D DAVIS | PreparerPersonNm |
| PTIN | P00641426 | PTIN |
| Phone | 5618056550 | PhoneNum |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2023 | 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 | $10,136,259 | 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 | $5,750,000 | ContriRcvdRevAndExpnssAmt |
| Interest On Sav Rev And Expnss | $272 | InterestOnSavRevAndExpnssAmt |
| Interest On Sav Net Invst Incm | $272 | InterestOnSavNetInvstIncmAmt |
| Dividends Rev And Expnss | $126,337 | DividendsRevAndExpnssAmt |
| Dividends Net Invst Incm | $126,337 | DividendsNetInvstIncmAmt |
| Net Gain Sale Ast Rev And Expnss | -$216,406 | NetGainSaleAstRevAndExpnssAmt |
| Gross Sales Price | $305,463 | GrossSalesPriceAmt |
| Cap Gain Net Incm Net Invst Incm | $0 | CapGainNetIncmNetInvstIncmAmt |
| Total Rev And Expnss | $5,660,203 | TotalRevAndExpnssAmt |
| Total Net Invst Incm | $126,609 | 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 |
| Accounting Fees Rev And Expnss | $13,000 | AccountingFeesRevAndExpnssAmt |
| Accounting Fees Net Invst Incm | $6,500 | AccountingFeesNetInvstIncmAmt |
| Accounting Fees Chrtbl Prps | $6,500 | AccountingFeesChrtblPrpsAmt |
| Taxes Rev And Expnss | $1,837 | TaxesRevAndExpnssAmt |
| Taxes Net Invst Incm | $1,837 | TaxesNetInvstIncmAmt |
| Taxes Dsbrs Chrtbl | $0 | TaxesDsbrsChrtblAmt |
| Other Expenses Rev And Expnss | $4,854 | OtherExpensesRevAndExpnssAmt |
| Other Expenses Net Invst Incm | $0 | OtherExpensesNetInvstIncmAmt |
| Other Expenses Dsbrs Chrtbl | $3,802 | OtherExpensesDsbrsChrtblAmt |
| Tot Opr Expenses Rev And Expnss | $19,691 | TotOprExpensesRevAndExpnssAmt |
| Tot Opr Expenses Net Invst Incm | $8,337 | TotOprExpensesNetInvstIncmAmt |
| Tot Opr Expenses Dsbrs Chrtbl | $10,302 | TotOprExpensesDsbrsChrtblAmt |
| Contri Paid Rev And Expnss | $223,511 | ContriPaidRevAndExpnssAmt |
| Contri Paid Dsbrs Chrtbl | $223,511 | ContriPaidDsbrsChrtblAmt |
| Total Expenses Rev And Expnss | $243,202 | TotalExpensesRevAndExpnssAmt |
| Total Expenses Net Invst Incm | $8,337 | TotalExpensesNetInvstIncmAmt |
| Total Expenses Dsbrs Chrtbl | $233,813 | TotalExpensesDsbrsChrtblAmt |
| Excess Revenue Over Expenses | $5,417,001 | ExcessRevenueOverExpensesAmt |
| Net Investment Income | $118,272 | NetInvestmentIncomeAmt |
Form990 PF Balance Sheets Form990PFBalanceSheetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cash BOY | $11,438 | CashBOYAmt |
| Cash EOY | $14,810 | CashEOYAmt |
| Cash EOYFMV | $14,810 | CashEOYFMVAmt |
| Sav And Temp Cash Invst BOY | $1,748,623 | SavAndTempCashInvstBOYAmt |
| Sav And Temp Cash Invst EOY | $7,353,841 | SavAndTempCashInvstEOYAmt |
| Sav And Temp Cash Invst EOYFMV | $7,427,999 | SavAndTempCashInvstEOYFMVAmt |
| Corporate Stock BOY | $583,553 | CorporateStockBOYAmt |
| Corporate Stock EOY | $133,970 | CorporateStockEOYAmt |
| Corporate Stock EOYFMV | $129,700 | CorporateStockEOYFMVAmt |
| Other Investments BOY | $2,206,272 | OtherInvestmentsBOYAmt |
| Other Investments EOY | $2,465,765 | OtherInvestmentsEOYAmt |
| Other Investments EOYFMV | $2,563,750 | OtherInvestmentsEOYFMVAmt |
| Other Assets BOY | $11,737 | OtherAssetsBOYAmt |
| Other Assets EOY | $10,238 | OtherAssetsEOYAmt |
| Other Assets EOYFMV | $0 | OtherAssetsEOYFMVAmt |
| Total Assets BOY | $4,561,623 | TotalAssetsBOYAmt |
| Total Assets EOY | $9,978,624 | TotalAssetsEOYAmt |
| Total Assets EOYFMV | $10,136,259 | 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 | $4,561,623 | RetainedEarningBOYAmt |
| Retained Earning EOY | $9,978,624 | RetainedEarningEOYAmt |
| Tot Net Ast Or Fund Balances BOY | $4,561,623 | TotNetAstOrFundBalancesBOYAmt |
| Tot Net Ast Or Fund Balances EOY | $9,978,624 | TotNetAstOrFundBalancesEOYAmt |
| Total Liabilities Net Ast BOY | $4,561,623 | TotalLiabilitiesNetAstBOYAmt |
| Total Liabilities Net Ast EOY | $9,978,624 | TotalLiabilitiesNetAstEOYAmt |
Chg In Net Assets Fund Balances ChgInNetAssetsFundBalancesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tot Net Ast Or Fund Balances BOY | $4,561,623 | TotNetAstOrFundBalancesBOYAmt |
| Excess Revenue Over Expenses | $5,417,001 | ExcessRevenueOverExpensesAmt |
| Other Increases | $0 | OtherIncreasesAmt |
| Subtotal | $9,978,624 | SubtotalAmt |
| Other Decreases | $0 | OtherDecreasesAmt |
| Tot Net Ast Or Fund Balances EOY | $9,978,624 | TotNetAstOrFundBalancesEOYAmt |
Cap Gains Loss Tx Invst Incm Detail CapGainsLossTxInvstIncmDetail
Cap Gains Loss Tx Invst Incm CapGainsLossTxInvstIncmGrp (3 entries)
| PropertyPropertyDesc | AcquiredAcquiredDt | SoldSoldDt | Gross Sales PriceGrossSalesPriceAmt | Cost Or Other BasisCostOrOtherBasisAmt | Gain Or LossGainOrLossAmt | Gains Minus Excess Or LossesGainsMinusExcessOrLossesAmt |
|---|---|---|---|---|---|---|
| JPM MANAGED INCOME FD - USD - L | 2022-07-01 | 2023-09-05 | $150,000 | $150,303 | -$287 | -$287 |
| NOVARTIS AG-SPONSORED ADR | 2019-01-23 | 2023-04-05 | $142,664 | $116,295 | $26,369 | $26,369 |
| RUBIUS THERAPEUTICS INC | 2019-02-25 | 2023-02-23 | $12,799 | $255,287 | -$242,488 | -$242,488 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Capital Gain Net Income | -$216,406 | CapitalGainNetIncomeAmt |
Excise Tax Based On Invst Incm ExciseTaxBasedOnInvstIncmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Investment Income Excise Tax | $1,644 | InvestmentIncomeExciseTaxAmt |
| Tax Under Section511 | $0 | TaxUnderSection511Amt |
| Subtotal | $1,644 | SubtotalAmt |
| Subtitle A Tax | $0 | SubtitleATaxAmt |
| Tax Based On Investment Income | $1,644 | TaxBasedOnInvestmentIncomeAmt |
| Estimated Plus Ovpmt Incm Tx | $9,270 | 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 | $9,270 | TotalPaymentsAndCreditsAmt |
| Es Penalty | $0 | EsPenaltyAmt |
| Overpayment | $7,626 | OverpaymentAmt |
| Applied To ES Tax | $7,626 | 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 | 0 | 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 | 5618056550 | PhoneNum |
Location Of Books US Address LocationOfBooksUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1 N CLEMATIS STREET STE 110 | AddressLine1Txt |
| City | WEST PALM BEACH | CityNm |
| State Abbreviation | FL | StateAbbreviationCd |
| ZIP | 33401 | 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 | $2,867,454 | AverageMonthlyFMVOfSecAmt |
| Average Monthly Cash Balances | $1,693,845 | AverageMonthlyCashBalancesAmt |
| FMV All Other Noncharitable Ast | $0 | FMVAllOtherNoncharitableAstAmt |
| Total FMV Of Unused Assets | $4,561,299 | TotalFMVOfUnusedAssetsAmt |
| Reduction Claimed | $0 | ReductionClaimedAmt |
| Acquisition Indebtedness | $0 | AcquisitionIndebtednessAmt |
| Adjusted Total FMV Of Unused Ast | $4,561,299 | AdjustedTotalFMVOfUnusedAstAmt |
| Cash Deemed Charitable | $68,419 | CashDeemedCharitableAmt |
| Net Vl Noncharitable Assets | $4,492,880 | NetVlNoncharitableAssetsAmt |
| Minimum Investment Return | $224,644 | MinimumInvestmentReturnAmt |
Distributable Amount DistributableAmountGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Minimum Investment Return | $224,644 | MinimumInvestmentReturnAmt |
| Tax Based On Investment Income | $1,644 | TaxBasedOnInvestmentIncomeAmt |
| Total Tax | $1,644 | TotalTaxAmt |
| Distributable Before Adj | $223,000 | DistributableBeforeAdjAmt |
| Recoveries Qualfied Distri | $0 | RecoveriesQualfiedDistriAmt |
| Distributable Before Ded | $223,000 | DistributableBeforeDedAmt |
| Deduction From Distributable | $0 | DeductionFromDistributableAmt |
| Distributable As Adjusted | $223,000 | DistributableAsAdjustedAmt |
PF Qualifying Distributions PFQualifyingDistributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expenses And Contributions | $233,813 | ExpensesAndContributionsAmt |
| Program Related Invst Total | $0 | ProgramRelatedInvstTotalAmt |
| Qualifying Distributions | $233,813 | QualifyingDistributionsAmt |
Undistributed Income UndistributedIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Distributable As Adjusted | $223,000 | DistributableAsAdjustedAmt |
| Undistributed Income PY | $0 | UndistributedIncomePYAmt |
| Total For Prior Years | $0 | TotalForPriorYearsAmt |
| Excess Distribution Cyov Yr1 | $106,348 | ExcessDistributionCyovYr1Amt |
| Total Excess Distribution Cyov | $106,348 | TotalExcessDistributionCyovAmt |
| Qualifying Distributions | $233,813 | QualifyingDistributionsAmt |
| Applied To Year1 | $0 | AppliedToYear1Amt |
| Applied To Prior Years | $0 | AppliedToPriorYearsAmt |
| Treated As Distri From Corpus | $0 | TreatedAsDistriFromCorpusAmt |
| Applied To Current Year | $223,000 | AppliedToCurrentYearAmt |
| Remaining Distri From Corpus | $10,813 | RemainingDistriFromCorpusAmt |
| Excess Distri Cyov App CY Corpus | $0 | ExcessDistriCyovAppCYCorpusAmt |
| Excess Distribution Cyov App CY | $0 | ExcessDistributionCyovAppCYAmt |
| Total Corpus | $117,161 | 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 | $117,161 | ExcessDistriCyovToNextYrAmt |
| Excess From Year1 | $106,348 | ExcessFromYear1Amt |
| Excess From Current Year | $10,813 | ExcessFromCurrentYearAmt |
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) |
|---|---|---|
| Contributing Manager | DAVID EPSTEIN | ContributingManagerNm |
| Only Contri To Preselected | Yes (X) | OnlyContriToPreselectedInd |
Grant Or Contribution Pd Dur Yr GrantOrContributionPdDurYrGrp (23 entries)
| Address Line1RecipientUSAddress/AddressLine1Txt | CityRecipientUSAddress/CityNm | State AbbreviationRecipientUSAddress/StateAbbreviationCd | ZIPRecipientUSAddress/ZIPCd | Recipient RelationshipRecipientRelationshipTxt | Recipient Foundation StatusRecipientFoundationStatusTxt | Grant Or Contribution PurposeGrantOrContributionPurposeTxt | AmtAmt |
|---|---|---|---|---|---|---|---|
| PELICAN HARBOR SEABIRD STATION | |||||||
| 1279 79TH STREET CAUSEWAY | MIAMI | FL | 33138 | NONE | PC | CARING FOR INJURED BROWN PELICANS | $80,700 |
| RUTGERS UNIVERSITY FOUNDATION | |||||||
| 335 GEORGE STREET LIBERTY PLAZA | NEW BRUNSWICK | NJ | 08901 | NONE | PC | TO SUPPORT ACCESS TO COLLEGE, HEALTH CARE, INNOVATIVE RESEARCH, ARTS, AND SCIENCES | $50,000 |
| TEMPLE EMANU-EL OF PALM BEACH | |||||||
| 190 N COUNTY RD | PALM BEACH | FL | 33480 | NONE | PC | GENERAL PURPOSE ANNUAL FUND | $10,000 |
| CAVALLINO CLASSIC | |||||||
| PO BOX 1000 | PALM BEACH | FL | 33480 | NONE | PC | SUPPORT ACCESS TO THE HISTORY AND PASSION OF FERRARI | $1,160 |
| YOUNG CONCERT ARTIST | |||||||
| 1776 BROADWAY SUITE 1500 | NEW YORK | NY | 10019 | NONE | PC | TO SUPPORT EXCEPTIONAL YOUNG MUSCIANS LAUNCH THEIR CAREERS | $5,000 |
| WORLD TRADE CENTER | |||||||
| 285 FULTON AVE | NEW YORK | NY | 10007 | NONE | PC | TO SUPPORT THE HISTORY AND STORIES OF THE 9/11 TERRORIST ATTACK | $10 |
| CONQUER CANCER | |||||||
| 2318 MILL RD SUITE 800 | ALEXANDRIA | VA | 22314 | NONE | PC | CANCER RESEARCH AND DISCOVERING BREAKTHROUGH TECHNOLOGY | $57,500 |
| THE WHALE MUSEUM | |||||||
| PO BOX 945 | FRIDAY HARBOUR | WA | 98250 | NONE | PC | DEVOTED TO WHALE RESEARCH AND ACTIVISM | $20 |
| SEAGAN CARNIVAL FOR CURES | |||||||
| 21823 30TH DRIVE SE | BROTHELL | WA | 98021 | NONE | PC | CANCER RESEARCH | $40 |
| MACCABI WORLD UNION | |||||||
| 1511 WALNUT ST SUITE 401 | PHILADELPHIA | PA | 19102 | NONE | PC | TO SUPPORT JEWISH SPORTS AND EDUCATION | $103 |
| JEWISH NATIONAL FUND - BENEVITY | |||||||
| 40 EAST MAIN ST SUITE 887 | NEWARK | DE | 19711 | NONE | PC | GENERAL PURPOSE | $10,000 |
| HAIM MARCO BAN | |||||||
| 1 N CLEMATIS ST STE 110 | WEST PALM BEACH | FL | 33401 | NONE | I | GRANT FOR ISRAELI SOLDIER REPATRIATION | $748 |
| IDO HILLEL | |||||||
| 1 N CLEMATIS ST STE 110 | WEST PALM BEACH | FL | 33401 | NONE | I | GRANT FOR ISRAELI SOLDIER REPATRIATION | $748 |
| RONEL ISRAEL ROOS | |||||||
| 1 N CLEMATIS ST STE 110 | WEST PALM BEACH | FL | 33401 | NONE | I | GRANT FOR ISRAELI SOLDIER REPATRIATION | $748 |
| EREZ TADMOR | |||||||
| 1 N CLEMATIS ST STE 110 | WEST PALM BEACH | FL | 33401 | NONE | I | GRANT FOR ISRAELI SOLDIER REPATRIATION | $748 |
| YENKEL JAOUI | |||||||
| 1 N CLEMATIS ST STE 110 | WEST PALM BEACH | FL | 33401 | NONE | I | GRANT FOR ISRAELI SOLDIER REPATRIATION | $748 |
| NOAM HERSCH | |||||||
| 1 N CLEMATIS ST STE 110 | WEST PALM BEACH | FL | 33401 | NONE | I | GRANT FOR ISRAELI SOLDIER REPATRIATION | $748 |
| TAMIR NATANEL AZOULAY | |||||||
| 1 N CLEMATIS ST STE 110 | WEST PALM BEACH | FL | 33401 | NONE | I | GRANT FOR ISRAELI SOLDIER REPATRIATION | $748 |
| SHELLI DIAMANT | |||||||
| 1 N CLEMATIS ST STE 110 | WEST PALM BEACH | FL | 33401 | NONE | I | GRANT FOR ISRAELI SOLDIER REPATRIATION | $748 |
| OFIR BINSHTOK | |||||||
| 1 N CLEMATIS ST STE 110 | WEST PALM BEACH | FL | 33401 | NONE | I | GRANT FOR ISRAELI SOLDIER REPATRIATION | $748 |
| BEN CHOMUT | |||||||
| 1 N CLEMATIS ST STE 110 | WEST PALM BEACH | FL | 33401 | NONE | I | GRANT FOR ISRAELI SOLDIER REPATRIATION | $748 |
| ELI REIDERMAN | |||||||
| 1 N CLEMATIS ST STE 110 | WEST PALM BEACH | FL | 33401 | NONE | I | GRANT FOR ISRAELI SOLDIER REPATRIATION | $749 |
| JONATHAN SHAUL LEIMAN | |||||||
| 1 N CLEMATIS ST STE 110 | WEST PALM BEACH | FL | 33401 | NONE | I | GRANT FOR ISRAELI SOLDIER REPATRIATION | $749 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Grant Or Contri Pd Dur Yr | $223,511 | 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 | $272 | ExclusionAmt |
Dividends And Interest From Sec Dtl DividendsAndInterestFromSecDtl
| Field | Value | IRS element (for citing) |
|---|---|---|
| Exclusion | 14 | ExclusionCd |
| Exclusion | $126,337 | ExclusionAmt |
Gain Sales Ast Oth Than Invntry GainSalesAstOthThanInvntryGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Exclusion | 18 | ExclusionCd |
| Exclusion | -$216,406 | ExclusionAmt |
Subtotals Incm Producing Acty SubtotalsIncmProducingActyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Unrelated Business Taxbl Incm | $0 | UnrelatedBusinessTaxblIncmAmt |
| Exclusion | -$89,797 | ExclusionAmt |
| Related Or Exempt Function Incm | $0 | RelatedOrExemptFunctionIncmAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Income Producing Acty | -$89,797 | 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 EPSTEIN | ContributorPersonNm |
Contributor US Address ContributorUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 6029 OLD OCEAN BLVD | AddressLine1Txt |
| City | OCEAN RIDGE | CityNm |
| State Abbreviation | FL | StateAbbreviationCd |
| ZIP | 334355219 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Contributions | $5,750,000 | TotalContributionsAmt |
| Person Contribution | Yes (X) | PersonContributionInd |
Accounting Fees Schedule AccountingFeesSchedule
Accounting Fees Detail AccountingFeesDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Category | ANDERSEN TAX | CategoryTxt |
| Amt | $13,000 | Amt |
| Net Investment Income | $6,500 | NetInvestmentIncomeAmt |
| Disbursements Charitable Prps | $6,500 | DisbursementsCharitablePrpsAmt |
Investments Corp Stock Schedule InvestmentsCorpStockSchedule
Investments Corporate Stock InvestmentsCorporateStockGrp (3 entries)
| StockStockNm | EOY Book ValueEOYBookValueAmt | EOYFMVEOYFMVAmt |
|---|---|---|
| SEER INC 81578P-10-6 | $75,000 | $38,800 |
| UWM HOLDINGS CORP 91823B-10-9 | $39,537 | $71,500 |
| SEER INC 81578P-10-6 | $19,433 | $19,400 |
Investments Other Schedule2 InvestmentsOtherSchedule2
Investments Other InvestmentsOtherGrp (4 entries)
| Category Or ItemCategoryOrItemTxt | Listed At Cost Or FMVListedAtCostOrFMVCd | Book ValueBookValueAmt | EOYFMVEOYFMVAmt |
|---|---|---|---|
| VANGUARD 500 INDEX-ADM 922908-71-0 | AT COST | $436,356 | $532,511 |
| ROUNDHILL BALL METAVERSE ETF 53656F-41-7 | AT COST | $366,155 | $345,300 |
| EQUITY FUNDS | AT COST | $913,044 | $931,260 |
| JPM MANAGED INCOME FUND | AT COST | $750,210 | $754,679 |
Other Assets Schedule OtherAssetsSchedule
Other Assets Schedule OtherAssetsScheduleGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | OTHER ASSETS | Desc |
| BOY Book Value | $11,737 | BOYBookValueAmt |
| EOY Book Value | $10,238 | EOYBookValueAmt |
Other Expenses Schedule OtherExpensesSchedule
Other Expenses Schedule OtherExpensesScheduleGrp (6 entries)
| DescDesc | Revenue And Expenses Per BooksRevenueAndExpensesPerBooksAmt | Net Investment IncomeNetInvestmentIncomeAmt | Disbursements Charitable PrpsDisbursementsCharitablePrpsAmt |
|---|---|---|---|
| OFFICE EXPENSES & MISC | $3,338 | $0 | $3,338 |
| FLORIDA DEPT OF STATE FEE | $70 | $0 | $0 |
| DELAWARE FILING FEES | $72 | $0 | $0 |
| AMERICAN EXPRESS FEES | $345 | $0 | $0 |
| MEALS | $565 | $0 | $0 |
| FUEL/TRANSPORTATION | $464 | $0 | $464 |
Taxes Schedule TaxesSchedule
Taxes Detail TaxesDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Category | FOREIGN TAX WITHHELD | CategoryTxt |
| Amt | $1,837 | Amt |
| Net Investment Income | $1,837 | NetInvestmentIncomeAmt |
| Disbursements Charitable Prps | $0 | DisbursementsCharitablePrpsAmt |