KARPUS FAMILY FOUNDATION INC: Form 990PF, tax year 2025
View the entire original 990 at ProPublica ↗
- Organization
- KARPUS FAMILY FOUNDATION INC (EIN 47-2479174)
- Tax period
- 2025-01-01 to 2025-12-31
- Filed
- 2026-05-05
- IRS object ID
- 202621259349102122
- Schema version
- 2025v4.1
- 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
- Applied To Prior Year Election
- Investments Corp Bonds Schedule
- Investments Corp Stock Schedule
- Other Decreases Schedule
- Other Expenses Schedule
- Other Professional Fees Schedule
- Taxes Schedule
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2026-05-05T15:55:55-05:00 | ReturnTs |
| Tax Period End | 2025-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 161131146 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | BONADIO & CO LLP | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 171 SULLYS TRAIL | AddressLine1Txt |
| City | PITTSFORD | CityNm |
| State Abbreviation | NY | StateAbbreviationCd |
| ZIP | 14534 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990PF | ReturnTypeCd |
| Tax Period Begin | 2025-01-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 472479174 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | THE KARPUS FAMILY FOUNDATION INC | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | KARP | BusinessNameControlTxt |
| Phone | 5855864680 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO BOX 1061 | AddressLine1Txt |
| City | PITTSFORD | CityNm |
| State Abbreviation | NY | StateAbbreviationCd |
| ZIP | 14534 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | RODD RIESENBERGER | PersonNm |
| Person Title | TREASURER | PersonTitleTxt |
| Phone | 5855864680 | PhoneNum |
| Signature | 2026-05-05 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | REGINA ROBERTS | PreparerPersonNm |
| PTIN | P01258854 | PTIN |
| Phone | 5853811000 | PhoneNum |
| Preparation | 2026-05-05 | PreparationDt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2025 | 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 | $25,818,188 | 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 | $3,689,419 | ContriRcvdRevAndExpnssAmt |
| Dividends Rev And Expnss | $801,187 | DividendsRevAndExpnssAmt |
| Dividends Net Invst Incm | $801,187 | DividendsNetInvstIncmAmt |
| Net Gain Sale Ast Rev And Expnss | $1,205,093 | NetGainSaleAstRevAndExpnssAmt |
| Gross Sales Price | $19,933,845 | GrossSalesPriceAmt |
| Cap Gain Net Incm Net Invst Incm | $1,205,093 | CapGainNetIncmNetInvstIncmAmt |
| Total Rev And Expnss | $5,695,699 | TotalRevAndExpnssAmt |
| Total Net Invst Incm | $2,006,280 | TotalNetInvstIncmAmt |
| Comp Ofcr Dir Trst Rev And Expnss | $58,000 | CompOfcrDirTrstRevAndExpnssAmt |
| Comp Ofcr Dir Trst Net Invst Incm | $0 | CompOfcrDirTrstNetInvstIncmAmt |
| Comp Ofcr Dir Trst Dsbrs Chrtbl | $58,000 | CompOfcrDirTrstDsbrsChrtblAmt |
| Accounting Fees Rev And Expnss | $7,300 | AccountingFeesRevAndExpnssAmt |
| Accounting Fees Net Invst Incm | $0 | AccountingFeesNetInvstIncmAmt |
| Accounting Fees Chrtbl Prps | $7,300 | AccountingFeesChrtblPrpsAmt |
| Other Prof Fees Rev And Expnss | $161,456 | OtherProfFeesRevAndExpnssAmt |
| Other Prof Fees Net Invst Incm | $161,456 | OtherProfFeesNetInvstIncmAmt |
| Other Prof Fees Dsbrs Chrtbl | $0 | OtherProfFeesDsbrsChrtblAmt |
| Taxes Rev And Expnss | $31,788 | TaxesRevAndExpnssAmt |
| Taxes Net Invst Incm | $0 | TaxesNetInvstIncmAmt |
| Taxes Dsbrs Chrtbl | $0 | TaxesDsbrsChrtblAmt |
| Trav Conf Meeting Rev And Expnss | $18,584 | TravConfMeetingRevAndExpnssAmt |
| Trav Conf Meeting Net Invst Incm | $0 | TravConfMeetingNetInvstIncmAmt |
| Trav Conf Meeting Dsbrs Chrtbl | $18,584 | TravConfMeetingDsbrsChrtblAmt |
| Other Expenses Rev And Expnss | $27,299 | OtherExpensesRevAndExpnssAmt |
| Other Expenses Net Invst Incm | $0 | OtherExpensesNetInvstIncmAmt |
| Other Expenses Dsbrs Chrtbl | $26,462 | OtherExpensesDsbrsChrtblAmt |
| Tot Opr Expenses Rev And Expnss | $304,427 | TotOprExpensesRevAndExpnssAmt |
| Tot Opr Expenses Net Invst Incm | $161,456 | TotOprExpensesNetInvstIncmAmt |
| Tot Opr Expenses Dsbrs Chrtbl | $110,346 | TotOprExpensesDsbrsChrtblAmt |
| Contri Paid Rev And Expnss | $812,000 | ContriPaidRevAndExpnssAmt |
| Contri Paid Dsbrs Chrtbl | $812,000 | ContriPaidDsbrsChrtblAmt |
| Total Expenses Rev And Expnss | $1,116,427 | TotalExpensesRevAndExpnssAmt |
| Total Expenses Net Invst Incm | $161,456 | TotalExpensesNetInvstIncmAmt |
| Total Expenses Dsbrs Chrtbl | $922,346 | TotalExpensesDsbrsChrtblAmt |
| Excess Revenue Over Expenses | $4,579,272 | ExcessRevenueOverExpensesAmt |
| Net Investment Income | $1,844,824 | NetInvestmentIncomeAmt |
Form990 PF Balance Sheets Form990PFBalanceSheetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Sav And Temp Cash Invst BOY | $566,191 | SavAndTempCashInvstBOYAmt |
| Sav And Temp Cash Invst EOY | $429,087 | SavAndTempCashInvstEOYAmt |
| Sav And Temp Cash Invst EOYFMV | $429,087 | SavAndTempCashInvstEOYFMVAmt |
| Corporate Stock BOY | $13,378,307 | CorporateStockBOYAmt |
| Corporate Stock EOY | $19,497,030 | CorporateStockEOYAmt |
| Corporate Stock EOYFMV | $20,265,416 | CorporateStockEOYFMVAmt |
| Corporate Bonds BOY | $6,551,464 | CorporateBondsBOYAmt |
| Corporate Bonds EOY | $5,127,184 | CorporateBondsEOYAmt |
| Corporate Bonds EOYFMV | $5,123,685 | CorporateBondsEOYFMVAmt |
| Total Assets BOY | $20,495,962 | TotalAssetsBOYAmt |
| Total Assets EOY | $25,053,301 | TotalAssetsEOYAmt |
| Total Assets EOYFMV | $25,818,188 | 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 | $20,495,962 | RetainedEarningBOYAmt |
| Retained Earning EOY | $25,053,301 | RetainedEarningEOYAmt |
| Tot Net Ast Or Fund Balances BOY | $20,495,962 | TotNetAstOrFundBalancesBOYAmt |
| Tot Net Ast Or Fund Balances EOY | $25,053,301 | TotNetAstOrFundBalancesEOYAmt |
| Total Liabilities Net Ast BOY | $20,495,962 | TotalLiabilitiesNetAstBOYAmt |
| Total Liabilities Net Ast EOY | $25,053,301 | TotalLiabilitiesNetAstEOYAmt |
Chg In Net Assets Fund Balances ChgInNetAssetsFundBalancesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tot Net Ast Or Fund Balances BOY | $20,495,962 | TotNetAstOrFundBalancesBOYAmt |
| Excess Revenue Over Expenses | $4,579,272 | ExcessRevenueOverExpensesAmt |
| Other Increases | $0 | OtherIncreasesAmt |
| Subtotal | $25,075,234 | SubtotalAmt |
| Other Decreases | $21,933 | OtherDecreasesAmt |
| Tot Net Ast Or Fund Balances EOY | $25,053,301 | TotNetAstOrFundBalancesEOYAmt |
Cap Gains Loss Tx Invst Incm Detail CapGainsLossTxInvstIncmDetail
Cap Gains Loss Tx Invst Incm CapGainsLossTxInvstIncmGrp (84 entries)
| PropertyPropertyDesc | How AcquiredHowAcquiredCd | SoldSoldDt | Gross Sales PriceGrossSalesPriceAmt | Cost Or Other BasisCostOrOtherBasisAmt | Gain Or LossGainOrLossAmt | Gains Minus Excess Or LossesGainsMinusExcessOrLossesAmt |
|---|---|---|---|---|---|---|
| 2594 BLACKROCK ESG CAPITAL ALLOCATION | P | 2025-01-03 | $42,436 | $34,058 | $8,378 | $8,378 |
| 2260 CALAMOS GLOBAL DYNAMIC INCOME FD | P | 2025-01-03 | $15,112 | $15,340 | -$228 | -$228 |
| 6000 VANGUARD TOTAL BOND MARKET INDEX | P | 2025-01-27 | $432,037 | $431,790 | $247 | $247 |
| 34825 BLACKROCK MUNIHOLDNGS CA QUALITY FD | P | 2025-01-03 | $371,360 | $372,562 | -$1,202 | -$1,202 |
| 30000 BLACKROCK MUNIYIELD NY QUALITY | P | 2025-01-03 | $302,092 | $309,110 | -$7,018 | -$7,018 |
| 53267 NUVEEN ENHANCED AMT-FREE QUALITY | P | 2025-01-03 | $604,244 | $536,579 | $67,665 | $67,665 |
| 40325 NUVEEN NY AMT FREE MUNI COMMON | P | 2025-01-03 | $421,985 | $531,160 | -$109,175 | -$109,175 |
| 19800 NUVEEN QUALITY MUNI INCOME FUND | P | 2025-01-03 | $233,020 | $216,610 | $16,410 | $16,410 |
| 1760 ABRDN EMERGING MARKETS EQUITY INCOME | P | 2025-01-03 | $9,109 | $9,569 | -$460 | -$460 |
| 640 ABRDN GLOBAL DYNAMIC DIVIDEND FUND | P | 2025-01-03 | $6,248 | $5,870 | $378 | $378 |
| 7600 ABRDN TOTAL DYNAMIC DIVIDEND FUND | P | 2025-01-03 | $64,028 | $57,166 | $6,862 | $6,862 |
| 3071 BLACKROCK ENHANCED EQUITY DIVIDEND T | P | 2025-01-03 | $25,381 | $27,135 | -$1,754 | -$1,754 |
| 6727 BLACKROCK ENHANCED GLOBAL | P | 2025-01-03 | $72,645 | $60,303 | $12,342 | $12,342 |
| 16254 BLACKROCK ENHANCED INTERNATIONAL | P | 2025-01-03 | $86,527 | $78,008 | $8,519 | $8,519 |
| 4232 BLACKROCK HEALTH SCIENCES TERM TRUST | P | 2025-01-03 | $61,114 | $61,783 | -$669 | -$669 |
| 5329 BLACKROCK INNOVATION AND GROWTH TERM | P | 2025-01-03 | $39,660 | $38,612 | $1,048 | $1,048 |
| 1425 BLACKROCK SCIENCE AND TECHNOLOGY | P | 2025-01-03 | $52,133 | $52,407 | -$274 | -$274 |
| 2837 BLACKROCK SCIENCE AND TECHNOLOGY TER II | P | 2025-01-03 | $59,011 | $43,917 | $15,094 | $15,094 |
| 3615 DUFF AND PHELPS UTILITY AND INFRASTRUCTURE FUND INC | P | 2025-01-03 | $41,975 | $41,678 | $297 | $297 |
| 2000 EATON VANCE T/M BUY-WRITE OP | P | 2025-01-03 | $28,307 | $23,915 | $4,392 | $4,392 |
| 2030 EATON VANCE TAX ADV DVD INC | P | 2025-01-03 | $48,471 | $44,818 | $3,653 | $3,653 |
| 3500 EATON VANCE TAX ADV GLBL DVD INCOME | P | 2025-01-03 | $63,628 | $54,862 | $8,766 | $8,766 |
| 9245 EATON VANCE TAX MANAGED GLOBAL DIVERSIFIED EQUITY INCOME FUND | P | 2025-01-03 | $75,541 | $66,487 | $9,054 | $9,054 |
| 2500 EV TAX ADV GLOBAL DIV OPPS | P | 2025-01-03 | $62,875 | $55,110 | $7,765 | $7,765 |
| 6815 EV TAX MANAGED GLB B W OPPS | P | 2025-01-03 | $57,255 | $50,971 | $6,284 | $6,284 |
| 400 FINANCIAL SELECT SECTOR SPDR FUND | P | 2025-01-03 | $19,246 | $19,975 | -$729 | -$729 |
| 6245 GABELLI DIVID & INCOME TR | P | 2025-01-03 | $150,313 | $113,139 | $37,174 | $37,174 |
| 670 HANCOCK JOHN TAX ADVANTAGED DVD FD | P | 2025-01-03 | $14,914 | $15,127 | -$213 | -$213 |
| 1720 ISHARES CORE MSCI EUROPE | P | 2025-01-03 | $92,545 | $100,430 | -$7,885 | -$7,885 |
| 505 ISHARES MSCI BRAZIL | P | 2025-01-03 | $11,441 | $14,127 | -$2,686 | -$2,686 |
| 740 ISHARES MSCI CANADA | P | 2025-01-03 | $29,895 | $28,425 | $1,470 | $1,470 |
| 165 ISHARES MSCI USA QUALITY FACTOR ETF | P | 2025-01-03 | $29,207 | $27,564 | $1,643 | $1,643 |
| 10000 JAPAN SMALLER CAPITALIZATION FD INC | D | 2025-01-03 | $77,111 | $67,349 | $9,762 | $9,762 |
| 650 JPMORGAN BETABUILDERS JAPAN ETF | P | 2025-01-03 | $35,676 | $34,024 | $1,652 | $1,652 |
| 12335 LIBERTY ALL-STAR GROWTH FD INC | P | 2025-01-03 | $69,236 | $64,823 | $4,413 | $4,413 |
| 2001 MORGAN STANLEY CHINA A SH FD | P | 2025-01-03 | $24,592 | $26,289 | -$1,697 | -$1,697 |
| 1106 MORGAN STANLEY INDIA INVESTMENT FUND | P | 2025-01-03 | $31,085 | $28,553 | $2,532 | $2,532 |
| 11550 NEUBERGER BERMAN NEXT GENERATI | P | 2025-01-03 | $148,091 | $120,790 | $27,301 | $27,301 |
| 1460 NEW GERMANY FD INC | P | 2025-01-03 | $11,309 | $12,152 | -$843 | -$843 |
| 6645 NUVEEN NASDAQ 100 DYNAMIC OVERWRITE | P | 2025-01-03 | $178,683 | $161,970 | $16,713 | $16,713 |
| 4110 NYLI CBRE GLOBAL INFRASTRUCTURE MEGATRENDS TERM FUND | P | 2025-01-03 | $51,582 | $57,942 | -$6,360 | -$6,360 |
| 820 SWISS HELVETIA FD INC | P | 2025-01-03 | $6,165 | $6,242 | -$77 | -$77 |
| 3400 TEMPLETON DRAGON FUND INC | P | 2025-01-03 | $28,406 | $27,409 | $997 | $997 |
| 435 VANGUARD FTSE ALL WORLD EX US INDEX FUND | P | 2025-01-03 | $24,842 | $25,509 | -$667 | -$667 |
| 3670 VANGUARD FTSE EMERGING MARKETS INDEX | P | 2025-01-03 | $161,055 | $154,074 | $6,981 | $6,981 |
| 1050 VANGUARD FTSE EUROPE INDEX FUND | P | 2025-01-03 | $66,207 | $70,435 | -$4,228 | -$4,228 |
| 690 VANGUARD FTSE PACIFIC INDEX FUND | D | 2025-01-03 | $49,048 | $42,895 | $6,153 | $6,153 |
| 355 VANGUARD GROWTH INDEX FUND | P | 2025-01-03 | $145,253 | $95,438 | $49,815 | $49,815 |
| 2440 VANGUARD S P 500 ETF | P | 2025-01-03 | $1,311,369 | $1,043,325 | $268,044 | $268,044 |
| 950 VANGUARD SMALL CAP INDEX FUND | D | 2025-01-03 | $227,776 | $129,337 | $98,439 | $98,439 |
| 400 VANGUARD TOTAL STOCK MARKET INDEX | P | 2025-01-03 | $115,148 | $88,872 | $26,276 | $26,276 |
| 5790 VIRTUS DIVID INT PREM STRATEGY | P | 2025-01-03 | $72,788 | $67,669 | $5,119 | $5,119 |
| 7760 VOYA GLOBAL EQUITY DIVIDEND PREMIUM | P | 2025-01-03 | $41,786 | $37,836 | $3,950 | $3,950 |
| 0.25 KKR INCOME OPPORTUNITIES COMMON | P | 2025-02-26 | $3 | $3 | $0 | $0 |
| 3530 ISHARES 7 10 YEAR TREASURY BOND ETF | P | 2025-03-17 | $333,735 | $338,185 | -$4,450 | -$4,450 |
| 5750 ISHARES 7 10 YEAR TREASURY BOND ETF | P | 2025-03-20 | $544,309 | $545,159 | -$850 | -$850 |
| 19600 KKR INCOME OPPORTUNITIES COMMON | P | 2025-03-20 | $239,198 | $227,997 | $11,201 | $11,201 |
| 14077 KKR INCOME OPPORTUNITIES COMMON | P | 2025-03-21 | $171,697 | $163,750 | $7,947 | $7,947 |
| 51192 ARES ACQUISITION CORP II SHS CLASS A | P | 2025-03-07 | $567,192 | $544,809 | $22,383 | $22,383 |
| 107250 GIGCAPITAL7 CORP ORD SHS CL A | P | 2025-03-20 | $1,085,340 | $1,072,500 | $12,840 | $12,840 |
| 55000 HCM II ACQUISITION CORP SHS CL A | P | 2025-03-27 | $589,545 | $548,350 | $41,195 | $41,195 |
| 15100 NUVEEN NY AMT FREE MUNI COMMON | P | 2025-04-28 | $149,508 | $158,077 | -$8,569 | -$8,569 |
| 57500 COLUMBUS ACQUISITION CORP SHS | P | 2025-04-30 | $576,709 | $573,850 | $2,859 | $2,859 |
| 43175 GSR III ACQUISITION CORP CL A | P | 2025-04-30 | $439,078 | $429,591 | $9,487 | $9,487 |
| 42000 LAUNCH ONE ACQUISITION CORP SHS | P | 2025-04-30 | $430,488 | $418,740 | $11,748 | $11,748 |
| 55000 MELAR ACQUISITION CORP I SHS CL A | P | 2025-04-30 | $565,934 | $554,950 | $10,984 | $10,984 |
| 27700 NUVEEN NY AMT FREE MUNI COMMON | P | 2025-05-06 | $278,538 | $271,726 | $6,812 | $6,812 |
| 38750 AQUARON ACQUISITION CORP | P | 2025-05-13 | $454,354 | $389,050 | $65,304 | $65,304 |
| 85000 LIONHEART HOLDINGS SHS CL A | P | 2025-05-14 | $879,750 | $848,300 | $31,450 | $31,450 |
| 36700 PIONEER DIVERSIFIED HIGH INCOME FUND | P | 2025-06-12 | $452,166 | $378,438 | $73,728 | $73,728 |
| 39100 ACRI CAPITAL ACQUISITION CORP COM CL | P | 2025-06-27 | $1,380 | $1,380 | $1,380 | |
| 105000 SIM ACQUISITION CORP I SHS CL A | P | 2025-06-26 | $1,095,150 | $1,051,570 | $43,580 | $43,580 |
| 39100 ACRI CAPITAL ACQUISITION CORP COM CL | P | 2025-07-22 | $1,400 | -$1,400 | -$1,400 | |
| 12843 BLACKROCK MUNI CRDT ALPH INS | P | 2025-08-11 | $160,538 | $143,752 | $16,786 | $16,786 |
| 85000 AA MISSION ACQUISITION CORP ORD SHS | P | 2025-08-05 | $888,250 | $851,063 | $37,187 | $37,187 |
| 21448 BLACKROCK MUNI CRDT ALPH INS | P | 2025-09-26 | $271,961 | $259,024 | $12,937 | $12,937 |
| 37925 CARTESIAN GROWTH CORP II CLASS A ORD | P | 2025-09-26 | $458,893 | $413,383 | $45,510 | $45,510 |
| 75000 CHARLTON ARIA ACQUISITION CORP ORD | P | 2025-09-26 | $775,500 | $742,500 | $33,000 | $33,000 |
| 43000 COPLEY ACQUISITION CORP | P | 2025-09-26 | $434,300 | $432,580 | $1,720 | $1,720 |
| 87000 DRUGS MADE IN AMER ACQUTN CORP ORD | P | 2025-09-26 | $892,620 | $868,260 | $24,360 | $24,360 |
| 39050 IX ACQUISITION CORP CLASS A ORD SHS | P | 2025-09-26 | $476,020 | $397,724 | $78,296 | $78,296 |
| 12400 NUVEEN NY AMT FREE MUNI COMMON | P | 2025-10-03 | $126,642 | $117,969 | $8,673 | $8,673 |
| 9000 NUVEEN NY AMT FREE MUNI COMMON | P | 2025-10-06 | $91,101 | $84,512 | $6,589 | $6,589 |
| CAPITAL GAINS DIVIDENDS | P | $2,983 | $2,983 | $2,983 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Capital Gain Net Income | $1,205,093 | CapitalGainNetIncomeAmt |
Excise Tax Based On Invst Incm ExciseTaxBasedOnInvstIncmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Investment Income Excise Tax | $25,643 | InvestmentIncomeExciseTaxAmt |
| Tax Under Section511 | $0 | TaxUnderSection511Amt |
| Subtotal | $25,643 | SubtotalAmt |
| Subtitle A Tax | $0 | SubtitleATaxAmt |
| Tax Based On Investment Income | $25,643 | TaxBasedOnInvestmentIncomeAmt |
| Estimated Plus Ovpmt Incm Tx | $24,000 | 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 | $24,000 | TotalPaymentsAndCreditsAmt |
| Es Penalty | $8 | EsPenaltyAmt |
| Tax Due | $1,651 | TaxDueAmt |
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 |
| 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 | KARPUSFAMILYFOUNDATION.ORG | WebsiteAddressTxt |
| Individual With Books | RODD RIESENBERGER | IndividualWithBooksNm |
| Phone | 5853891643 | PhoneNum |
Location Of Books US Address LocationOfBooksUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 183 SULLYS TRAIL | AddressLine1Txt |
| City | PITTSFORD | CityNm |
| State Abbreviation | NY | StateAbbreviationCd |
| ZIP | 14534 | 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 (9 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 |
|---|---|---|---|---|---|---|---|---|
| GEORGE W KARPUS | ||||||||
| 28921 GIRARD TERRACE | NAPLES | FL | 34119 | PRESIDENT, DIRECTOR | 2.00 | $8,000 | $0 | $0 |
| KATHLEEN P KARPUS | ||||||||
| 21 WOODBURY PLACE | ROCHESTER | NY | 14618 | VICE PRESIDENT, SECRETARY | 2.00 | $0 | $0 | $0 |
| ANTHONY MIRRIONE | ||||||||
| 183 SULLYS TRAIL | PITTSFORD | NY | 14534 | DIRECTOR | 2.00 | $0 | $0 | $0 |
| RODD RIESENBERGER | ||||||||
| 900 PONDBROOK POINT | WEBSTER | NY | 14580 | TREASURER | 5.00 | $18,000 | $0 | $0 |
| PAUL LIPARI | ||||||||
| 183 SULLYS TRAIL | PITTSFORD | NY | 14534 | DIRECTOR | 2.00 | $0 | $0 | $0 |
| JOAN RIESENBERGER | ||||||||
| 900 PONDBROOK POINT | WEBSTER | NY | 14580 | DIRECTOR | 2.00 | $8,000 | $0 | $0 |
| GERARD WENZKE | ||||||||
| 3283 HYACINTH DRIVE | NAPLES | FL | 34114 | DIRECTOR | 2.00 | $8,000 | $0 | $0 |
| DEBORAH HAEHL | ||||||||
| 113 OLD MORROW POINT RD | OLD FORGE | NY | 13420 | DIRECTOR | 2.00 | $8,000 | $0 | $0 |
| DONALD HAEHL | ||||||||
| 113 OLD MORROW POINT RD | OLD FORGE | NY | 13420 | DIRECTOR | 2.00 | $8,000 | $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 | US BANK | BusinessNameLine1Txt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1555 N RIVERCENTER DRIVE | AddressLine1Txt |
| City | MILWAUKEE | CityNm |
| State Abbreviation | WI | StateAbbreviationCd |
| ZIP | 53212 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Service Type | INVESTMENT MANAGEMENT FEES | ServiceTypeTxt |
| Compensation | $161,456 | 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 | $20,933,640 | AverageMonthlyFMVOfSecAmt |
| Average Monthly Cash Balances | $920,110 | AverageMonthlyCashBalancesAmt |
| FMV All Other Noncharitable Ast | $0 | FMVAllOtherNoncharitableAstAmt |
| Total FMV Of Unused Assets | $21,853,750 | TotalFMVOfUnusedAssetsAmt |
| Reduction Claimed | $0 | ReductionClaimedAmt |
| Acquisition Indebtedness | $0 | AcquisitionIndebtednessAmt |
| Adjusted Total FMV Of Unused Ast | $21,853,750 | AdjustedTotalFMVOfUnusedAstAmt |
| Cash Deemed Charitable | $327,806 | CashDeemedCharitableAmt |
| Net Vl Noncharitable Assets | $21,525,944 | NetVlNoncharitableAssetsAmt |
| Minimum Investment Return | $1,076,297 | MinimumInvestmentReturnAmt |
Distributable Amount DistributableAmountGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Minimum Investment Return | $1,076,297 | MinimumInvestmentReturnAmt |
| Tax Based On Investment Income | $25,643 | TaxBasedOnInvestmentIncomeAmt |
| Total Tax | $25,643 | TotalTaxAmt |
| Distributable Before Adj | $1,050,654 | DistributableBeforeAdjAmt |
| Recoveries Qualfied Distri | $0 | RecoveriesQualfiedDistriAmt |
| Distributable Before Ded | $1,050,654 | DistributableBeforeDedAmt |
| Deduction From Distributable | $0 | DeductionFromDistributableAmt |
| Distributable As Adjusted | $1,050,654 | DistributableAsAdjustedAmt |
PF Qualifying Distributions PFQualifyingDistributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expenses And Contributions | $922,346 | ExpensesAndContributionsAmt |
| Program Related Invst Total | $0 | ProgramRelatedInvstTotalAmt |
| Qualifying Distributions | $922,346 | QualifyingDistributionsAmt |
Undistributed Income UndistributedIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Distributable As Adjusted | $1,050,654 | DistributableAsAdjustedAmt |
| Undistributed Income PY | $882,256 | UndistributedIncomePYAmt |
| Total For Prior Years | $0 | TotalForPriorYearsAmt |
| Total Excess Distribution Cyov | $0 | TotalExcessDistributionCyovAmt |
| Qualifying Distributions | $922,346 | QualifyingDistributionsAmt |
| Applied To Year1 | $882,256 | AppliedToYear1Amt |
| Applied To Prior Years | $0 | AppliedToPriorYearsAmt |
| Treated As Distri From Corpus | $0 | TreatedAsDistriFromCorpusAmt |
| Applied To Current Year | $40,090 | 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 | $1,010,564 | UndistributedIncomeCYAmt |
| Corpus Distri170b1 E Or4942g3 | $0 | CorpusDistri170b1EOr4942g3Amt |
| Excess Distri Cyov From Yr5 | $0 | ExcessDistriCyovFromYr5Amt |
| Excess Distri Cyov To Next Yr | $0 | ExcessDistriCyovToNextYrAmt |
Supplementary Information SupplementaryInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributing Manager | GEORGE W KARPUS | ContributingManagerNm |
| Only Contri To Preselected | Yes (X) | OnlyContriToPreselectedInd |
Grant Or Contribution Pd Dur Yr GrantOrContributionPdDurYrGrp (36 entries)
| Address Line1RecipientUSAddress/AddressLine1Txt | CityRecipientUSAddress/CityNm | State AbbreviationRecipientUSAddress/StateAbbreviationCd | ZIPRecipientUSAddress/ZIPCd | Recipient RelationshipRecipientRelationshipTxt | Recipient Foundation StatusRecipientFoundationStatusCd | Grant Or Contribution PurposeGrantOrContributionPurposeTxt | AmtAmt |
|---|---|---|---|---|---|---|---|
| ANGELS OF MERCY | |||||||
| 692 WINTON ROAD | ROCHESTER | NY | 14609 | NONE | PC | GENERAL PURPOSE | $16,000 |
| BELLA'S BUMBAS | |||||||
| 1170 RIDGE ROAD UNIT 208 | WEBSTER | NY | 14580 | NONE | PC | GENERAL PURPOSE | $15,000 |
| BETTER TOGETHER | |||||||
| 15275 COLLIER BOULEVARD | NAPLES | FL | 34119 | NONE | PC | GENERAL PURPOSE | $25,000 |
| BILL OF RIGHTS INSTITUTION | |||||||
| 1310 N COURTHOUSE ROAD 620 | ARLINGTON | VA | 22201 | NONE | PC | GENERAL PURPOSE | $10,000 |
| CANCER ALLIANCE OF NAPLES | |||||||
| 3384 WOODS EDGE CIRCLE 102 | BONITA SPRINGS | FL | 34134 | NONE | PC | GENERAL PURPOSE | $10,000 |
| COMPASS CARE PREGNANCY SERVICES | |||||||
| 2024 WEST HENRIETTA RD SUITE 6D | ROCHESTER | NY | 14623 | NONE | PC | GENERAL PURPOSE | $40,000 |
| CRIME STOPPERS | |||||||
| 185 EXCHANGE BLVD | ROCHESTER | NY | 14614 | NONE | PC | GENERAL PURPOSE | $10,000 |
| DAILY CALLER NEWS FOUNDATION | |||||||
| 1920 L STREET NW SUITE 205 | WASHINGTON | DC | 20036 | NONE | PC | GENERAL PURPOSE | $25,000 |
| DISABILITY EMPOWHER NETWORK INC | |||||||
| 67 FIRESTONE DRIVE | ROCHESTER | NY | 14624 | NONE | PC | GENERAL PURPOSE | $25,000 |
| EDWINS LEADERSHIPS & RESTAURANT INSTITUTE | |||||||
| 13101 SHAKER SQUARE | CLEVELAND | OH | 44120 | NONE | PC | GENERAL PURPOSE | $50,000 |
| FAMILY PROMISE OF ONTARIO COUNTY | |||||||
| 185 N MAIN ST | CANANDAIGUA | NY | 14424 | NONE | PC | GENERAL PURPOSE | $50,000 |
| FOCUS PREGNANCY HELP CENTER | |||||||
| 135 UNIVERSITY AVENUE | ROCHESTER | NY | 14605 | NONE | PC | GENERAL PURPOSE | $12,000 |
| FRIENDSHIP CIRCLE OF CLEVELAND OH | |||||||
| 27900 GATES MILLS BLVD | PEPPER PIKE | OH | 44124 | NONE | PC | GENERAL PURPOSE | $50,000 |
| GIRL'S ON THE RUN | |||||||
| PO BOX 306667 | CHARLOTTE | NC | 28230 | NONE | PC | GENERAL PURPOSE | $10,000 |
| HARBOR HOUSE OF ROCHESTER | |||||||
| 89 ROSSITER RD | ROCHESTER | NY | 14620 | NONE | PC | GENERAL PURPOSE | $16,000 |
| HOME START HOPE | |||||||
| PO BOX 858 | WEBSTER | NY | 14580 | NONE | PC | GENERAL PURPOSE | $15,000 |
| HUMANE SOCIETY OF ROCHESTER | |||||||
| 99 VICTOR ROAD | FAIRPORT | NY | 14450 | NONE | PC | GENERAL PURPOSE | $40,000 |
| INSTITUTE FOR CARING | |||||||
| 313 CONSTITUTION AVENUE | WASHINGTON | DC | 20002 | NONE | PC | GENERAL PURPOSE | $15,000 |
| LEADERSHIP INSTITUTE | |||||||
| 1101 N HIGHLAND ST | ARLINGTON | VA | 22201 | NONE | PC | GENERAL PURPOSE | $40,000 |
| LIVE ACTION | |||||||
| 2200 WILSON BLVD SUITE 102 PMB 111 | ARLINGTON | VA | 22201 | NONE | PC | GENERAL PURPOSE | $35,000 |
| MEDIA RESEARCH CENTER | |||||||
| 1900 CAMPUS COMMONS DRIVE SUITE 600 | RESTON | VA | 20191 | NONE | PC | GENERAL PURPOSE | $10,000 |
| MOMS FOR LIBERTY FOUNDATION | |||||||
| 981 EAU GALLIE BLVD SUITE E | MELBOURNE | FL | 32937 | NONE | PC | GENERAL PURPOSE | $12,500 |
| MORGAN'S MESSAGE | |||||||
| 5816 WELLINGTON ROAD | GAINESVILLE | VA | 20155 | NONE | PC | GENERAL PURPOSE | $15,000 |
| NEUROENDOCRINE TUMOR RESEARCH FOUNDATION | |||||||
| 321 COLUMBUS AVENUE SUITE 5R | BOSTON | MA | 02116 | NONE | PC | GENERAL PURPOSE | $50,000 |
| PLUTA CANCER CENTER | |||||||
| 125 RED CREEK DR SUITE 211 | ROCHESTER | NY | 14623 | NONE | PC | GENERAL PURPOSE | $10,000 |
| SELFLESS LOVE FOUNDATION | |||||||
| 1095 MILITARY TRAIL 1033 | JUPITER | FL | 33458 | NONE | PC | GENERAL PURPOSE | $10,000 |
| SEMPER FI FUND | |||||||
| 825 COLLEGE BLVD SUITE 102 PMB 609 | OCEANSIDE | CA | 92057 | NONE | PC | GENERAL PURPOSE | $50,000 |
| SLEEP IN HEAVENLY PEACE | |||||||
| PO BOX 390780 | OMAHA | NE | 68139 | NONE | PC | GENERAL PURPOSE | $15,000 |
| STAY IN STEP | |||||||
| 13085 TELECOM PKWY N | TEMPLE TERRACE | FL | 33637 | NONE | PC | GENERAL PURPOSE | $30,000 |
| STUDENTS FOR LIFE OF AMERICA | |||||||
| 1000 WINCHESTER STREET SUITE 301 | FREDERICKSBURG | VA | 22401 | NONE | PC | GENERAL PURPOSE | $10,000 |
| SUNLIGHT OF COLLIER COUNTY | |||||||
| PO BOX 9194 | NAPLES | FL | 34101 | NONE | PC | GENERAL PURPOSE | $20,000 |
| SUNNY MIKE FOUNDATION | |||||||
| 63 WINCHESTER DR | FAIRPORT | NY | 14450 | NONE | PC | GENERAL PURPOSE | $5,000 |
| THE MARGARET HOME | |||||||
| PO BOX 214 | EAST ROCHESTER | NY | 14445 | NONE | PC | GENERAL PURPOSE | $20,000 |
| THE POTTERS HANDS FOUNDATION | |||||||
| PO BOX 1564 | CORNING | NY | 14830 | NONE | PC | GENERAL PURPOSE | $35,000 |
| UHI COMMUNITY CARE | |||||||
| 870 FISHERMAN ST | OPALOCKA | FL | 33054 | NONE | PC | GENERAL PURPOSE | $8,000 |
| WEBSTER ASSOCIATION OF SENIOR PROGRAM SUPPORTERS | |||||||
| 1350 CHIYODA DR | WEBSTER | NY | 14580 | NONE | PC | GENERAL PURPOSE | $2,500 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Grant Or Contri Pd Dur Yr | $812,000 | TotalGrantOrContriPdDurYrAmt |
| Total Grant Or Contri Apprv Fut | $0 | TotalGrantOrContriApprvFutAmt |
Analysis Income Producing Acty AnalysisIncomeProducingActyGrp
Dividends And Interest From Sec Dtl DividendsAndInterestFromSecDtl
| Field | Value | IRS element (for citing) |
|---|---|---|
| Exclusion | 14 | ExclusionCd |
| Exclusion | $801,187 | ExclusionAmt |
Gain Sales Ast Oth Than Invntry GainSalesAstOthThanInvntryGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Exclusion | 14 | ExclusionCd |
| Exclusion | $1,205,093 | ExclusionAmt |
Subtotals Incm Producing Acty SubtotalsIncmProducingActyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Unrelated Business Taxbl Incm | $0 | UnrelatedBusinessTaxblIncmAmt |
| Exclusion | $2,006,280 | ExclusionAmt |
| Related Or Exempt Function Incm | $0 | RelatedOrExemptFunctionIncmAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Income Producing Acty | $2,006,280 | 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 | GEORGE W KARPUS | ContributorPersonNm |
Contributor US Address ContributorUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 28921 GIRARD TERRACE | AddressLine1Txt |
| City | NAPLES | CityNm |
| State Abbreviation | FL | StateAbbreviationCd |
| ZIP | 34119 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Contributions | $3,689,419 | TotalContributionsAmt |
| Noncash Contribution | Yes (X) | NoncashContributionInd |
Non Cash Property Contribution NonCashPropertyContributionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor | 1 | ContributorNum |
| Noncash Property | 800,000 SHARES OF CITY OF LONDON INVESTMENT GROUP ORD FOREIGN STOCK | NoncashPropertyDesc |
| Fair Market Value | $3,689,419 | FairMarketValueAmt |
| Received | 2025-11-28 | ReceivedDt |
Accounting Fees Schedule AccountingFeesSchedule
Accounting Fees Detail AccountingFeesDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Category | ACCOUNTING FEES | CategoryTxt |
| Amt | $7,300 | Amt |
| Net Investment Income | $0 | NetInvestmentIncomeAmt |
| Disbursements Charitable Prps | $7,300 | DisbursementsCharitablePrpsAmt |
Applied To Prior Year Election AppliedToPriorYearElection
| Field | Value | IRS element (for citing) |
|---|---|---|
| Election | PURSUANT TO IRC SEC 4942(H)(2) AND REG. 53.4942(A)-3(D)(2) THE KARPUS FAMILY FOUNDATION ELECTS TO TREAT CURRENT YEAR QUALIFYING DISTRIBUTIONS IN EXCESS OF THE IMMEDIATELY PRECEDING TAX YEAR'S UNDISTRIBUTED INCOME AS BEING MADE OUT OF UNDISTRIBUTED INCOME FROM THE TAX YEAR ENDING 2016 IN THE AMOUNT OF $19,232. | ElectionDesc |
Investments Corp Bonds Schedule InvestmentsCorpBondsSchedule
Investments Corporate Bonds InvestmentsCorporateBondsGrp (5 entries)
| BondBondNm | EOY Book ValueEOYBookValueAmt | EOYFMVEOYFMVAmt |
|---|---|---|
| WESTERN ASSET INFLATION LINKED | $1,486,914 | $1,323,200 |
| ANGEL OAK FINANCIAL STRATS INCOME | $1,218,943 | $1,321,000 |
| NUVEEN NY AMT FREE MUNI COMMON | $352,441 | $361,222 |
| BLACKROCK CORE COND TRUST | $558,982 | $561,015 |
| VANGUARD LONG TERM BOND INDEX FUND | $1,509,904 | $1,557,248 |
Investments Corp Stock Schedule InvestmentsCorpStockSchedule
Investments Corporate Stock InvestmentsCorporateStockGrp (16 entries)
| StockStockNm | EOY Book ValueEOYBookValueAmt | EOYFMVEOYFMVAmt |
|---|---|---|
| GLADSTONE INVT CORP 5% PFD | $750,000 | $754,500 |
| NEWTEKONE INC 5.5% PFD (FORMERLY NEWTEK BUSINESS SVSC CORP) | $738,125 | $743,735 |
| TERRA INCOME FUND 6 LLC 7% PFD | $649,183 | $649,990 |
| OXFORD LANE 7.125% PFD | $612,500 | $607,500 |
| SARATOGA INVT CORP 8.125% PFD | $621,191 | $632,750 |
| CION INVT CORP | $423,504 | $427,890 |
| EAGLE POINT INCOME COMPANY INC | $495,000 | $503,800 |
| CITY OF LONDON INVESTMENT GROUP ORD | $3,689,419 | $4,056,670 |
| GREAT ELM CAPITAL CORP | $865,230 | $880,257 |
| OPPORTUNITIES FUND | $4,000,000 | $4,322,364 |
| OXFORD LANE CAPITAL CORP | $1,109,250 | $1,137,150 |
| OXFORD SQUARE CAPITAL CORP | $616,000 | $637,000 |
| OXLEY BRIDGE ACQ LTD USD CI A ORD SH | $451,350 | $453,600 |
| RISING DRAGON ACQUISITION CORP SHS | $1,052,100 | $1,031,100 |
| SARATOGA INVT CORP 6.0% PFD | $424,178 | $427,110 |
| THE GDL FUND PFD. G 5.20% | $3,000,000 | $3,000,000 |
Other Decreases Schedule OtherDecreasesSchedule
Other Decreases Detail OtherDecreasesDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | BOOK TO TAX DIFFERENCE ON STOCK SALES | Desc |
| Amt | $21,933 | Amt |
Other Expenses Schedule OtherExpensesSchedule
Other Expenses Schedule OtherExpensesScheduleGrp (2 entries)
| DescDesc | Revenue And Expenses Per BooksRevenueAndExpensesPerBooksAmt | Net Investment IncomeNetInvestmentIncomeAmt | Disbursements Charitable PrpsDisbursementsCharitablePrpsAmt |
|---|---|---|---|
| OFFICE EXPENSE | $26,462 | $0 | $26,462 |
| PENALTIES | $837 | $0 | $0 |
Other Professional Fees Schedule OtherProfessionalFeesSchedule
Other Professional Fees Detail OtherProfessionalFeesDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Category | INVESTMENT FEE | CategoryTxt |
| Amt | $161,456 | Amt |
| Net Investment Income | $161,456 | NetInvestmentIncomeAmt |
| Disbursements Charitable Prps | $0 | DisbursementsCharitablePrpsAmt |
Taxes Schedule TaxesSchedule
Taxes Detail TaxesDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Category | US DEPT OF TREASURY | CategoryTxt |
| Amt | $31,788 | Amt |
| Net Investment Income | $0 | NetInvestmentIncomeAmt |
| Disbursements Charitable Prps | $0 | DisbursementsCharitablePrpsAmt |