BETA

J EPSTEIN FOUNDATION INC: Form 990PF, tax year 2019

View the entire original 990 at ProPublica ↗

Organization
J EPSTEIN FOUNDATION INC (EIN 22-3496220)
Tax period
2019-01-01 to 2019-12-31
Filed
2020-11-18
IRS object ID
202003239349100005
Schema version
2019v5.1
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 ReturnHeader

FieldValueIRS element (for citing)
Return2020-11-18T11:07:43-06:00ReturnTs
Tax Period End2019-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN221478099PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1COHNREZNICK LLPBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line1101 CRAWFORDS CORNER ROAD SUITEAddressLine1Txt
Address Line22316AddressLine2Txt
CityHOLMDELCityNm
State AbbreviationNJStateAbbreviationCd
ZIP07733ZIPCd
FieldValueIRS element (for citing)
Return Type990PFReturnTypeCd
Tax Period Begin2019-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN223496220EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1THE J EPSTEIN FOUNDATION INCBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlJEPSBusinessNameControlTxt
Phone7325310505PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line14 BERINGER ROADAddressLine1Txt
CityDEALCityNm
State AbbreviationNJStateAbbreviationCd
ZIP07723ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonMONROE EPSTEINPersonNm
Person TitleTRUSTEEPersonTitleTxt
Phone7325310505PhoneNum
Signature2020-11-18SignatureDt
Discuss With Paid PreparerYes (1)DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonJENNIFER KRAHLING CPAPreparerPersonNm
PTINP01043248PTIN
Phone7325780700PhoneNum
Preparation2020-11-17PreparationDt

Filing Security Information FilingSecurityInformation

IP Address IPAddress

FieldValueIRS element (for citing)
I Pv4 Address209.59.242.22IPv4AddressTxt
FieldValueIRS element (for citing)
IP2020-11-18IPDt
IP Tm11:06:19IPTm
IP TimezoneESIPTimezoneCd
Federal Original Submission Id207545202032103cce41FederalOriginalSubmissionId
Federal Original Submission Id2020-11-16FederalOriginalSubmissionIdDt
Filing License TypePFilingLicenseTypeCd
At Submission Creation Device IdDA39A3EE5E6B4B0D3255BFEF95601890AFD80709AtSubmissionCreationDeviceId
At Submission Filing Device IdED51204CCDE5992024BBD075C1131E42A7CCF017AtSubmissionFilingDeviceId
FieldValueIRS element (for citing)
Tax2019TaxYr
Build TS2021-04-22 16:20:28ZBuildTS

Form 990-PF IRS990PF

FieldValueIRS element (for citing)
Organization501c3 Exempt PFYes (X)Organization501c3ExemptPFInd
FMV Assets EOY$113,911FMVAssetsEOYAmt
Method Of Accounting CashYes (X)MethodOfAccountingCashInd

Analysis Of Revenue And Expenses AnalysisOfRevenueAndExpenses

FieldValueIRS element (for citing)
Schedule B Not RequiredYes (X)ScheduleBNotRequiredInd
Interest On Sav Rev And Expnss$214InterestOnSavRevAndExpnssAmt
Interest On Sav Net Invst Incm$214InterestOnSavNetInvstIncmAmt
Cap Gain Net Incm Net Invst Incm$0CapGainNetIncmNetInvstIncmAmt
Total Rev And Expnss$214TotalRevAndExpnssAmt
Total Net Invst Incm$214TotalNetInvstIncmAmt
Comp Ofcr Dir Trst Rev And Expnss$0CompOfcrDirTrstRevAndExpnssAmt
Comp Ofcr Dir Trst Net Invst Incm$0CompOfcrDirTrstNetInvstIncmAmt
Comp Ofcr Dir Trst Dsbrs Chrtbl$0CompOfcrDirTrstDsbrsChrtblAmt
Taxes Rev And Expnss$107TaxesRevAndExpnssAmt
Taxes Net Invst Incm$107TaxesNetInvstIncmAmt
Taxes Dsbrs Chrtbl$0TaxesDsbrsChrtblAmt
Tot Opr Expenses Rev And Expnss$107TotOprExpensesRevAndExpnssAmt
Tot Opr Expenses Net Invst Incm$107TotOprExpensesNetInvstIncmAmt
Tot Opr Expenses Dsbrs Chrtbl$0TotOprExpensesDsbrsChrtblAmt
Contri Paid Rev And Expnss$5,087ContriPaidRevAndExpnssAmt
Contri Paid Dsbrs Chrtbl$5,087ContriPaidDsbrsChrtblAmt
Total Expenses Rev And Expnss$5,194TotalExpensesRevAndExpnssAmt
Total Expenses Net Invst Incm$107TotalExpensesNetInvstIncmAmt
Total Expenses Dsbrs Chrtbl$5,087TotalExpensesDsbrsChrtblAmt
Excess Revenue Over Expenses-$4,980ExcessRevenueOverExpensesAmt
Net Investment Income$107NetInvestmentIncomeAmt

Form990 PF Balance Sheets Form990PFBalanceSheetsGrp

FieldValueIRS element (for citing)
Sav And Temp Cash Invst BOY$118,891SavAndTempCashInvstBOYAmt
Sav And Temp Cash Invst EOY$113,911SavAndTempCashInvstEOYAmt
Sav And Temp Cash Invst EOYFMV$113,911SavAndTempCashInvstEOYFMVAmt
Total Assets BOY$118,891TotalAssetsBOYAmt
Total Assets EOY$113,911TotalAssetsEOYAmt
Total Assets EOYFMV$113,911TotalAssetsEOYFMVAmt
Total Liabilities BOY$0TotalLiabilitiesBOYAmt
Total Liabilities EOY$0TotalLiabilitiesEOYAmt
Org Does Not Follow FASB117Yes (X)OrgDoesNotFollowFASB117Ind
Capital Stock BOY$0CapitalStockBOYAmt
Capital Stock EOY$0CapitalStockEOYAmt
Additional Paid In Capital BOY$0AdditionalPaidInCapitalBOYAmt
Additional Paid In Capital EOY$0AdditionalPaidInCapitalEOYAmt
Retained Earning BOY$118,891RetainedEarningBOYAmt
Retained Earning EOY$113,911RetainedEarningEOYAmt
Tot Net Ast Or Fund Balances BOY$118,891TotNetAstOrFundBalancesBOYAmt
Tot Net Ast Or Fund Balances EOY$113,911TotNetAstOrFundBalancesEOYAmt
Total Liabilities Net Ast BOY$118,891TotalLiabilitiesNetAstBOYAmt
Total Liabilities Net Ast EOY$113,911TotalLiabilitiesNetAstEOYAmt

Chg In Net Assets Fund Balances ChgInNetAssetsFundBalancesGrp

FieldValueIRS element (for citing)
Tot Net Ast Or Fund Balances BOY$118,891TotNetAstOrFundBalancesBOYAmt
Excess Revenue Over Expenses-$4,980ExcessRevenueOverExpensesAmt
Other Increases$0OtherIncreasesAmt
Subtotal$113,911SubtotalAmt
Other Decreases$0OtherDecreasesAmt
Tot Net Ast Or Fund Balances EOY$113,911TotNetAstOrFundBalancesEOYAmt

Qlfy Und Sect4940e Reduced Tax QlfyUndSect4940eReducedTaxGrp

FieldValueIRS element (for citing)
Liable Section4942 Tax0LiableSection4942TaxInd
Adjusted Qlfy Distri Yr1$26AdjustedQlfyDistriYr1Amt
Net Vl Noncharitable Assets Yr1$117,054NetVlNoncharitableAssetsYr1Amt
Distribution Yr10.000222DistributionYr1Rt
Adjusted Qlfy Distri Yr2$21,200AdjustedQlfyDistriYr2Amt
Net Vl Noncharitable Assets Yr2$125,593NetVlNoncharitableAssetsYr2Amt
Distribution Yr20.168799DistributionYr2Rt
Adjusted Qlfy Distri Yr3$0AdjustedQlfyDistriYr3Amt
Net Vl Noncharitable Assets Yr3$139,904NetVlNoncharitableAssetsYr3Amt
Distribution Yr30.000000DistributionYr3Rt
Adjusted Qlfy Distri Yr4$4,070AdjustedQlfyDistriYr4Amt
Net Vl Noncharitable Assets Yr4$143,749NetVlNoncharitableAssetsYr4Amt
Distribution Yr40.028313DistributionYr4Rt
Adjusted Qlfy Distri Yr5$9,834AdjustedQlfyDistriYr5Amt
Net Vl Noncharitable Assets Yr5$147,400NetVlNoncharitableAssetsYr5Amt
Distribution Yr50.066716DistributionYr5Rt
Total Distribution0.264050TotalDistributionRt
Average Distribution0.052810AverageDistributionRt
Net Vl Noncharitable Assets$114,029NetVlNoncharitableAssetsAmt
Adj Net Vl Noncharitable Assets$6,022AdjNetVlNoncharitableAssetsAmt
Net Investment Income Pct$1NetInvestmentIncomePctAmt
Adj Nonchrtbl Net Invst Incm Pct$6,023AdjNonchrtblNetInvstIncmPctAmt
Qualifying Distributions$5,087QualifyingDistributionsAmt

Excise Tax Based On Invst Incm ExciseTaxBasedOnInvstIncmGrp

FieldValueIRS element (for citing)
Investment Income Excise Tax$2InvestmentIncomeExciseTaxAmt
Tax Under Section511$0TaxUnderSection511Amt
Subtotal$2SubtotalAmt
Subtitle A Tax$0SubtitleATaxAmt
Tax Based On Investment Income$2TaxBasedOnInvestmentIncomeAmt
Estimated Plus Ovpmt Incm Tx$0EstimatedPlusOvpmtIncmTxAmt
Extsn Request Income Tax Paid$0ExtsnRequestIncomeTaxPaidAmt
Backup Withholding Withheld$0BackupWithholdingWithheldAmt
Total Payments And Credits$0TotalPaymentsAndCreditsAmt
Es Penalty$0EsPenaltyAmt
Tax Due$2TaxDueAmt

Statements Regarding Acty StatementsRegardingActyGrp

FieldValueIRS element (for citing)
Legislative Political Acty0LegislativePoliticalActyInd
More Than100 Spent0MoreThan100SpentInd
Form1120 POL Filed0Form1120POLFiledInd
Section4955 Organization Tax$0Section4955OrganizationTaxAmt
Section4955 Managers Tax$0Section4955ManagersTaxAmt
Tax Reimbursed$0TaxReimbursedAmt
Activities Not Previously Rpt0ActivitiesNotPreviouslyRptInd
Changes To Articles Or Bylaws0ChangesToArticlesOrBylawsInd
Unrelated Bus Incm Over Limit0UnrelatedBusIncmOverLimitInd
Organization Dissolved Etc0OrganizationDissolvedEtcInd
Section508e Rqr Satisfied0Section508eRqrSatisfiedInd
At Least5000 In AssetsYes (1)AtLeast5000InAssetsInd
Form990 PF Filed With Atty Gen0Form990PFFiledWithAttyGenInd
Private Operating Foundation0PrivateOperatingFoundationInd
New Substantial Contributors0NewSubstantialContributorsInd
Own Controlled Entity0OwnControlledEntityInd
Donor Advised Fund0DonorAdvisedFundInd
Comply With Public Insp RqrYes (1)ComplyWithPublicInspRqrInd
Website AddressWWW.JCC.YEHUD.COMWebsiteAddressTxt
Individual With BooksMONROE EPSTEINIndividualWithBooksNm
Phone7325310505PhoneNum

Location Of Books US Address LocationOfBooksUSAddress

FieldValueIRS element (for citing)
Address Line14 BERINGER ROADAddressLine1Txt
CityDEALCityNm
State AbbreviationNJStateAbbreviationCd
ZIP07723ZIPCd
FieldValueIRS element (for citing)
Foreign Accounts Question0ForeignAccountsQuestionInd

Statements Regarding Acty4720 StatementsRegardingActy4720Grp

FieldValueIRS element (for citing)
Sale Or Exch Disqualified Prsn0SaleOrExchDisqualifiedPrsnInd
Brrw Or Lend Disqualified Prsn0BrrwOrLendDisqualifiedPrsnInd
Furn Goods Disqualified Prsn0FurnGoodsDisqualifiedPrsnInd
Pay Comp Disqualified Prsn0PayCompDisqualifiedPrsnInd
Transfer Ast Disqualified Prsn0TransferAstDisqualifiedPrsnInd
Payment To Government Official0PaymentToGovernmentOfficialInd
Uncorrected Prior Acts0UncorrectedPriorActsInd
Undistributed Income PY0UndistributedIncomePYInd
Business Holdings0BusinessHoldingsInd
Jeopardy Investments0JeopardyInvestmentsInd
Uncorrected PY Jeopardy Invst0UncorrectedPYJeopardyInvstInd
Influence Legislation0InfluenceLegislationInd
Influence Election0InfluenceElectionInd
Grants To Individuals0GrantsToIndividualsInd
Grants To Organizations0GrantsToOrganizationsInd
Noncharitable Purpose0NoncharitablePurposeInd
Rcv Fnds To Pay Prsnl Bnft Cntrct0RcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft Cntrct0PayPremiumsPrsnlBnftCntrctInd
Prohibited Tax Shelter Trans0ProhibitedTaxShelterTransInd
Subj To Tax Rmnrtn Ex Prcht Pymt0SubjToTaxRmnrtnExPrchtPymtInd

Officer Dir Trst Key Empl Info OfficerDirTrstKeyEmplInfoGrp

Officer Dir Trst Key Empl OfficerDirTrstKeyEmplGrp (4 entries)

Address Line1USAddress/AddressLine1TxtCityUSAddress/CityNmState AbbreviationUSAddress/StateAbbreviationCdZIPUSAddress/ZIPCdTitleTitleTxtAverage Hrs Per Wk Devoted To PosAverageHrsPerWkDevotedToPosRtCompensationCompensationAmtEmployee Benefit ProgramEmployeeBenefitProgramAmtExpense Account Other AllwncExpenseAccountOtherAllwncAmt
BARRY EPSTEIN
4 BERINGER ROADDEALNJ07723TRUSTEE0.50$0$0$0
MONROE EPSTEIN
4 BERINGER ROADDEALNJ07723TRUSTEE0.50$0$0$0
SUSAN EPSTEIN
4 BERINGER ROADDEALNJ07723TRUSTEE0.50$0$0$0
PAUL EPSTEIN
4 BERINGER ROADDEALNJ07723TRUSTEE0.50$0$0$0
FieldValueIRS element (for citing)
Comp Of Hghst Pd Empl Or NONENONECompOfHghstPdEmplOrNONETxt
Other Employee Paid Over50k0OtherEmployeePaidOver50kCnt
Comp Of Hghst Pd Cntrct Or NONENONECompOfHghstPdCntrctOrNONETxt
Contractor Paid Over50k0ContractorPaidOver50kCnt

Sum Of Program Related Invst SumOfProgramRelatedInvstGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Minimum Investment Return MinimumInvestmentReturnGrp

FieldValueIRS element (for citing)
Average Monthly FMV Of Sec$0AverageMonthlyFMVOfSecAmt
Average Monthly Cash Balances$115,765AverageMonthlyCashBalancesAmt
FMV All Other Noncharitable Ast$0FMVAllOtherNoncharitableAstAmt
Total FMV Of Unused Assets$115,765TotalFMVOfUnusedAssetsAmt
Reduction Claimed$0ReductionClaimedAmt
Acquisition Indebtedness$0AcquisitionIndebtednessAmt
Adjusted Total FMV Of Unused Ast$115,765AdjustedTotalFMVOfUnusedAstAmt
Cash Deemed Charitable$1,736CashDeemedCharitableAmt
Net Vl Noncharitable Assets$114,029NetVlNoncharitableAssetsAmt
Minimum Investment Return$5,701MinimumInvestmentReturnAmt

Distributable Amount DistributableAmountGrp

FieldValueIRS element (for citing)
Minimum Investment Return$5,701MinimumInvestmentReturnAmt
Tax Based On Investment Income$2TaxBasedOnInvestmentIncomeAmt
Total Tax$2TotalTaxAmt
Distributable Before Adj$5,699DistributableBeforeAdjAmt
Recoveries Qualfied Distri$0RecoveriesQualfiedDistriAmt
Distributable Before Ded$5,699DistributableBeforeDedAmt
Deduction From Distributable$0DeductionFromDistributableAmt
Distributable As Adjusted$5,699DistributableAsAdjustedAmt

Qualifying Distri Part XII QualifyingDistriPartXIIGrp

FieldValueIRS element (for citing)
Expenses And Contributions$5,087ExpensesAndContributionsAmt
Program Related Invst Total$0ProgramRelatedInvstTotalAmt
Qualifying Distributions$5,087QualifyingDistributionsAmt
Pct Sect4940e Org Net Invst Incm$0PctSect4940eOrgNetInvstIncmAmt
Adjusted Qualifying Distri$5,087AdjustedQualifyingDistriAmt

Undistributed Income UndistributedIncomeGrp

FieldValueIRS element (for citing)
Distributable As Adjusted$5,699DistributableAsAdjustedAmt
Undistributed Income PY$5,087UndistributedIncomePYAmt
Total For Prior Years$0TotalForPriorYearsAmt
Total Excess Distribution Cyov$0TotalExcessDistributionCyovAmt
Qualifying Distributions$5,087QualifyingDistributionsAmt
Applied To Year1$5,087AppliedToYear1Amt
Applied To Prior Years$0AppliedToPriorYearsAmt
Treated As Distri From Corpus$0TreatedAsDistriFromCorpusAmt
Applied To Current Year$0AppliedToCurrentYearAmt
Remaining Distri From Corpus$0RemainingDistriFromCorpusAmt
Excess Distri Cyov App CY Corpus$0ExcessDistriCyovAppCYCorpusAmt
Excess Distribution Cyov App CY$0ExcessDistributionCyovAppCYAmt
Total Corpus$0TotalCorpusAmt
Prior Year Undistributed Incm$0PriorYearUndistributedIncmAmt
Prior Year Deficiency Or Tax$0PriorYearDeficiencyOrTaxAmt
Taxable1$0Taxable1Amt
Taxable2$0Taxable2Amt
Undistributed Income CY$5,699UndistributedIncomeCYAmt
Corpus Distri170b1 E Or4942g3$0CorpusDistri170b1EOr4942g3Amt
Excess Distri Cyov From Yr5$0ExcessDistriCyovFromYr5Amt
Excess Distri Cyov To Next Yr$0ExcessDistriCyovToNextYrAmt

Supplementary Information SupplementaryInformationGrp

FieldValueIRS element (for citing)
Only Contri To PreselectedYes (X)OnlyContriToPreselectedInd

Grant Or Contribution Pd Dur Yr GrantOrContributionPdDurYrGrp

Recipient Business Name RecipientBusinessName

FieldValueIRS element (for citing)
Business Name Line1MONMOUTH UNIVERSITYBusinessNameLine1Txt

Recipient US Address RecipientUSAddress

FieldValueIRS element (for citing)
Address Line1400 CEDAR AVENUEAddressLine1Txt
CityWEST LONG BRANCHCityNm
State AbbreviationNJStateAbbreviationCd
ZIP07764ZIPCd
FieldValueIRS element (for citing)
Recipient Foundation StatusPCRecipientFoundationStatusTxt
Grant Or Contribution PurposeUNRESTRICTED SUPPORT OF THE ORGANIZATION'S EXEMPT PURPOSE.GrantOrContributionPurposeTxt
Amt$5,087Amt
FieldValueIRS element (for citing)
Total Grant Or Contri Pd Dur Yr$5,087TotalGrantOrContriPdDurYrAmt
Total Grant Or Contri Apprv Fut$0TotalGrantOrContriApprvFutAmt

Analysis Income Producing Acty AnalysisIncomeProducingActyGrp

Int On Sav And Temp Cash Invst IntOnSavAndTempCashInvstGrp

FieldValueIRS element (for citing)
Exclusion14ExclusionCd
Exclusion$214ExclusionAmt

Subtotals Incm Producing Acty SubtotalsIncmProducingActyGrp

FieldValueIRS element (for citing)
Unrelated Business Taxbl Incm$0UnrelatedBusinessTaxblIncmAmt
Exclusion$214ExclusionAmt
Related Or Exempt Function Incm$0RelatedOrExemptFunctionIncmAmt
FieldValueIRS element (for citing)
Total Income Producing Acty$214TotalIncomeProducingActyAmt

Trnsfr Trans Rln Nonchrtbl EO TrnsfrTransRlnNonchrtblEOGrp

FieldValueIRS element (for citing)
Trnsfr Of Cash To Nonchrtbl EO0TrnsfrOfCashToNonchrtblEOInd
Trnsfr Other Asset Nonchrtbl EO0TrnsfrOtherAssetNonchrtblEOInd
Sales Or Exchanges Of Assets0SalesOrExchangesOfAssetsInd
Purchase Of Assets Nonchrtbl EO0PurchaseOfAssetsNonchrtblEOInd
Rental Of Facilities Oth Assets0RentalOfFacilitiesOthAssetsInd
Reimbursement Arrangements0ReimbursementArrangementsInd
Loans Or Loan Guarantees0LoansOrLoanGuaranteesInd
Performance Of Services Etc0PerformanceOfServicesEtcInd
Sharing Of Facilities Etc0SharingOfFacilitiesEtcInd
Relationships Nonchrtbl EO0RelationshipsNonchrtblEOInd

Applied To Prior Year Election AppliedToPriorYearElection

FieldValueIRS element (for citing)
ElectionTHE ORGANIZATION IS ELECTING TO CARRY BACK $7,187 OF ITS CURRENT YEAR QUALIFYING DISTRIBUTIONS TO 2015.ElectionDesc

Expln Of Non Filing With AG Stmt ExplnOfNonFilingWithAGStmt

FieldValueIRS element (for citing)
ExplanationTHE CRI ACT WAS AMENDED TO PERMIT CHARITABLE ORGANIZATIONS RECEIVING ANNUAL GROSS CONTRIBUTIONS OF $10,000 OR LESS TO CHOOSE WHETHER OR NOT THEY WISH TO MAINTAIN A REGISTRATION WITH THE N.J. CHARITIES REGISTRATION SECTION, BUT NO LONGER REQUIRES THEM TO DO SO.ExplanationTxt

Taxes Schedule TaxesSchedule

Taxes Detail TaxesDetail

FieldValueIRS element (for citing)
CategoryTAXESCategoryTxt
Amt$107Amt
Net Investment Income$107NetInvestmentIncomeAmt
Disbursements Charitable Prps$0DisbursementsCharitablePrpsAmt

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