MAP EDUCATIONAL FUND: Form 990EZ, tax year 2024
View the entire original 990 at ProPublica ↗
- Organization
- MAP EDUCATIONAL FUND (EIN 45-3265404)
- Tax period
- 2024-01-01 to 2024-12-31
- Filed
- 2025-10-09
- IRS object ID
- 202522829349200002
- 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 ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2025-10-09T01:28:12-05:00 | ReturnTs |
| Tax Period End | 2024-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 333709623 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | COHNREZNICK ADVISORY LLC | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1301 AVENUE OF THE AMERICAS | AddressLine1Txt |
| City | NEW YORK | CityNm |
| State Abbreviation | NY | StateAbbreviationCd |
| ZIP | 10019 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990EZ | ReturnTypeCd |
| Tax Period Begin | 2024-01-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 453265404 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | MAP EDUCATIONAL FUND | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | MAPE | BusinessNameControlTxt |
| Phone | 2125705000 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 70 EAST 77TH STREET 1C | AddressLine1Txt |
| City | NEW YORK | CityNm |
| State Abbreviation | NY | StateAbbreviationCd |
| ZIP | 10075 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | MICHAEL A PERELMAN | PersonNm |
| Person Title | CHAIRMAN | PersonTitleTxt |
| Phone | 2125705000 | PhoneNum |
| Signature | 2025-10-01 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IRS Responsible Prty Info Curr | Yes (1) | IRSResponsiblePrtyInfoCurrInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | JASON HORNUNG | PreparerPersonNm |
| PTIN | P01064268 | PTIN |
| Phone | 2122970400 | PhoneNum |
| Preparation | 2025-09-29 | PreparationDt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2024 | TaxYr |
| Build TS | 2025-03-06 01:10:19Z | BuildTS |
Form 990-EZ IRS990EZ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Website Address | WWW.MAPEDFUND.ORG | WebsiteAddressTxt |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Gross Receipts | $136,742 | GrossReceiptsAmt |
| Info In Schedule O Part I | Yes (X) | InfoInScheduleOPartIInd |
| Contributions Gifts Grants Etc | $120,200 | ContributionsGiftsGrantsEtcAmt |
| Investment Income | $16,542 | InvestmentIncomeAmt |
| Total Revenue | $136,742 | TotalRevenueAmt |
| Grants And Similar Amounts Paid | $4,100 | GrantsAndSimilarAmountsPaidAmt |
| Fees And Other Pymt To Ind Cntrct | $4,894 | FeesAndOtherPymtToIndCntrctAmt |
| Occupancy Rent Utlts And Maint | $6,500 | OccupancyRentUtltsAndMaintAmt |
| Other Expenses Total | $7,134 | OtherExpensesTotalAmt |
| Total Expenses | $22,628 | TotalExpensesAmt |
| Excess Or Deficit For Year | $114,114 | ExcessOrDeficitForYearAmt |
| Net Assets Or Fund Balances BOY | $347,862 | NetAssetsOrFundBalancesBOYAmt |
| Other Changes In Net Assets | $0 | OtherChangesInNetAssetsAmt |
| Net Assets Or Fund Balances EOY | $461,976 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part II | Yes (X) | InfoInScheduleOPartIIInd |
Cash Savings And Investments CashSavingsAndInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $247,973 | BOYAmt |
| EOY | $462,175 | EOYAmt |
Other Assets Total Detail OtherAssetsTotalDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $100,000 | BOYAmt |
| EOY | $0 | EOYAmt |
Form990 Total Assets Form990TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $347,973 | BOYAmt |
| EOY | $462,175 | EOYAmt |
Sum Of Total Liabilities SumOfTotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $111 | BOYAmt |
| EOY | $199 | EOYAmt |
Net Assets Or Fund Balances NetAssetsOrFundBalancesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $347,862 | BOYAmt |
| EOY | $461,976 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Primary Exempt Purpose | THE MAP EDUCATION & RESEARCH FOUNDATION IS COMMITTED TO EMPOWERING HEALTHCARE PROVIDERS WITH THE KNOWLEDGE NEEDED TO HELP ALLEVIATE SEXUAL DISORDERS AND DIFFICULTIES. | PrimaryExemptPurposeTxt |
Program Srvc Accomplishment ProgramSrvcAccomplishmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description Program Srvc Accom | THE FOUNDATION SUPPORTS EDUCATIONAL INITIATIVES THAT ARE FUELED BY OUR SEXUAL TIPPING POINT MODEL, WHICH UNIFIES BIOMEDICAL-PSYCHOSOCIAL AND CULTURAL PERSPECTIVES TO COMPREHEND, DIAGNOSE, AND TREAT SEXUAL DISORDERS. BOLSTERED BY THE CONTRIBUTIONS OF OUR SCIENTIFIC ADVISORS, THE SEXUAL TIPPING POINT AWARD PROGRAM ENCOURAGES AND MENTORS HEALTHCARE STUDENTS AND PROFESSIONALS, AS WELL AS PROVIDING CERTIFICATES AND MONETARY REWARDS FOR OUTSTANDING ABSTRACTS PRESENTED AT PROFESSIONAL SEXUAL HEALTH SOCIETY CONFERENCES. | DescriptionProgramSrvcAccomTxt |
| Grants And Allocations | $4,100 | GrantsAndAllocationsAmt |
| Program Service Expenses | $22,628 | ProgramServiceExpensesAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Expenses | $22,628 | TotalProgramServiceExpensesAmt |
Officer Director Trustee Empl OfficerDirectorTrusteeEmplGrp (7 entries)
| TitleTitleTxt | Average Hrs Per Wk Devoted To PosAverageHrsPerWkDevotedToPosRt | CompensationCompensationAmt | Employee Benefit ProgramEmployeeBenefitProgramAmt | Expense Account Other AllwncExpenseAccountOtherAllwncAmt |
|---|---|---|---|---|
| DR MICHAEL A PERELMAN | ||||
| CHAIRMAN | 5.00 | $0 | $0 | $0 |
| MR MICHAEL CARPENTER | ||||
| TREASURER | 1.00 | $0 | $0 | $0 |
| MS SUSAN BEVAN | ||||
| SECRETARY | 1.00 | $0 | $0 | $0 |
| MR H SCOTT HIGGINS | ||||
| BOARD MEMBER | 1.00 | $0 | $0 | $0 |
| MR JOHN LYDDANE | ||||
| BOARD MEMBER | 1.00 | $0 | $0 | $0 |
| MS AMY RIVERS | ||||
| BOARD MEMBER | 1.00 | $0 | $0 | $0 |
| MR GRANT PERELMAN | ||||
| BOARD MEMBER | 1.00 | $0 | $0 | $0 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part V | Yes (X) | InfoInScheduleOPartVInd |
| Activities Not Previously Rpt | 0 | ActivitiesNotPreviouslyRptInd |
| Chg Made To Orgnzng Doc Not Rpt | 0 | ChgMadeToOrgnzngDocNotRptInd |
| Organization Had UBI | 0 | OrganizationHadUBIInd |
| Subject To Proxy Tax | 0 | SubjectToProxyTaxInd |
| Organization Dissolved Etc | 0 | OrganizationDissolvedEtcInd |
| Direct Indirect Pltcl Expend | $0 | DirectIndirectPltclExpendAmt |
| Made Loans To From Officers | 0 | MadeLoansToFromOfficersInd |
| Tax Imposed Under IRC4911 | $0 | TaxImposedUnderIRC4911Amt |
| Tax Imposed Under IRC4912 | $0 | TaxImposedUnderIRC4912Amt |
| Tax Imposed Under IRC4955 | $0 | TaxImposedUnderIRC4955Amt |
| Engaged In Excess Benefit Trans | 0 | EngagedInExcessBenefitTransInd |
| Tax Imposed On Organization Mgr | $0 | TaxImposedOnOrganizationMgrAmt |
| Tax Reimbursed By Organization | $0 | TaxReimbursedByOrganizationAmt |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTransInd |
| States Where Copy Of Return Is Fld | NY | StatesWhereCopyOfReturnIsFldCd |
Books In Care Of Detail BooksInCareOfDetail
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | MICHAEL A PERELMAN | BusinessNameLine1Txt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 70 E 77TH ST | AddressLine1Txt |
| City | NEW YORK | CityNm |
| State Abbreviation | NY | StateAbbreviationCd |
| ZIP | 10075 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 8778295500 | PhoneNum |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Foreign Financial Account | 0 | ForeignFinancialAccountInd |
| Foreign Office | 0 | ForeignOfficeInd |
| Donor Advised Fnds | 0 | DonorAdvisedFndsInd |
| Operate Hospital | 0 | OperateHospitalInd |
| Tanning Services Provided | 0 | TanningServicesProvidedInd |
| Related Organization Ctrl Ent | 0 | RelatedOrganizationCtrlEntInd |
| Political Campaign Acty | 0 | PoliticalCampaignActyInd |
| Lobbying Activities | 0 | LobbyingActivitiesInd |
| School Operating | 0 | SchoolOperatingInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | 0 | TrnsfrExmptNonChrtblRltdOrgInd |
| Part VI Of Comp Of Hghst Pd Empl | NONE | PartVIOfCompOfHghstPdEmplTxt |
| Part VI Hghst Pd Cntrct Prof Srvc | NONE | PartVIHghstPdCntrctProfSrvcTxt |
| Filed Schedule A | Yes (1) | FiledScheduleAInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Organization170 | Yes (X) | PublicOrganization170Ind |
Gifts Grants Contri Rcvd170 GiftsGrantsContriRcvd170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $18,771 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $91,206 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $56,564 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $205,484 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $120,200 | CurrentTaxYearAmt |
| Total | $492,225 | TotalAmt |
Total Calendar Year170 TotalCalendarYear170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $18,771 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $91,206 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $56,564 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $205,484 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $120,200 | CurrentTaxYearAmt |
| Total | $492,225 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Substantial Contributors Tot | $319,283 | SubstantialContributorsTotAmt |
| Public Support Total170 | $172,942 | PublicSupportTotal170Amt |
Gross Investment Income170 GrossInvestmentIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus2 Years | $15 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $3,180 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $16,542 | CurrentTaxYearAmt |
| Total | $19,737 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Support | $511,962 | TotalSupportAmt |
| Public Support CY170 | 0.33780 | PublicSupportCY170Pct |
| Public Support PY170 | 0.34880 | PublicSupportPY170Pct |
| Thirty Thr Pct Suprt Tests CY170 | Yes (X) | ThirtyThrPctSuprtTestsCY170Ind |
Schedule B IRS990ScheduleB
Contributor Information ContributorInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor | RESTRICTED | ContributorNum |
Contributor Business Name ContributorBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor US Address ContributorUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | RESTRICTED | AddressLine1 |
| Address Line2 | RESTRICTED | AddressLine2 |
| City | RESTRICTED | City |
| State | RESTRICTED | State |
| ZIP Code | RESTRICTED | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Contributions | RESTRICTED | TotalContributionsAmt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (4 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990-EZ, PART I, LINE 4 - OTHER INVESTMENT INCOME | DESCRIPTION: INTEREST INCOME. AMOUNT: 16,542. |
| FORM 990-EZ, PART I, LINE 16 - OTHER EXPENSES | DESCRIPTION: CREDIT CARD MEMBERSHIP FEE. AMOUNT: 175. DESCRIPTION: OFFICE SUPPLIES. AMOUNT: 1,246. DESCRIPTION: BANK SERVICE CHARGES. AMOUNT: 40. DESCRIPTION: COMPUTER AND INTERNET EXPENSES. AMOUNT: 4,531. DESCRIPTION: STRIPE FEES. AMOUNT: 1,142. TOTAL TO FORM 990-EZ, LINE 16: 7,134. |
| FORM 990-EZ, PART II, LINE 24 - OTHER ASSETS | DESCRIPTION: GRANTS RECEIVABLE. BEG. OF YEAR AMOUNT: 100,000. END OF YEAR AMOUNT: 0. |
| FORM 990-EZ, PART II, LINE 26 - OTHER LIABILITIES | DESCRIPTION: CREDIT CARDS. BEG. OF YEAR AMOUNT: 111. END OF YEAR AMOUNT: 199. |
Transfer Prsnl Bnft Contracts Decl TransferPrsnlBnftContractsDecl
| Field | Value | IRS element (for citing) |
|---|---|---|
| Declaration | THE ORGANIZATION DID NOT, DURING THE YEAR, RECEIVE ANY FUNDS, DIRECTLY,OR INDIRECTLY, TO PAY PREMIUMS ON A PERSONAL BENEFIT CONTRACT.THE ORGANIZATION, DID NOT, DURING THE YEAR, PAY ANY PREMIUMS, DIRECTLY,OR INDIRECTLY, ON A PERSONAL BENEFIT CONTRACT. | DeclarationDesc |