BETA

J EPSTEIN FOUNDATION INC: Form 990PF, tax year 2017

View the entire original 990 at ProPublica ↗

Organization
J EPSTEIN FOUNDATION INC (EIN 22-3496220)
Tax period
2017-01-01 to 2017-12-31
Filed
2018-06-29
IRS object ID
201811809349100601
Schema version
2017v2.2
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

FieldValueIRS element (for citing)
Return2018-06-29T08:46:45-05:00ReturnTs
Tax Period End2017-12-31TaxPeriodEndDt

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 Line123 CHRISTOPHER WAYAddressLine1Txt
CityEATONTOWNCityNm
State AbbreviationNJStateAbbreviationCd
ZIP07724ZIPCd
FieldValueIRS element (for citing)
Return Type990PFReturnTypeCd
Tax Period Begin2017-01-01TaxPeriodBeginDt

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
Signature2018-05-22SignatureDt
Discuss With Paid PreparerYes (1)DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonJENNIFER KRAHLING CPAPreparerPersonNm
PTINP01043248PTIN
Phone7325780700PhoneNum
Preparation2018-05-21PreparationDt
FieldValueIRS element (for citing)
Tax2017TaxYr
Build TS2022-09-23 18:48:47ZBuildTS

Form 990-PF IRS990PF

FieldValueIRS element (for citing)
Organization501c3 Exempt PFYes (X)Organization501c3ExemptPFInd
FMV Assets EOY$118,798FMVAssetsEOYAmt
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$105InterestOnSavRevAndExpnssAmt
Interest On Sav Net Invst Incm$105InterestOnSavNetInvstIncmAmt
Cap Gain Net Incm Net Invst Incm$0CapGainNetIncmNetInvstIncmAmt
Total Rev And Expnss$105TotalRevAndExpnssAmt
Total Net Invst Incm$105TotalNetInvstIncmAmt
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$2,156TaxesRevAndExpnssAmt
Taxes Net Invst Incm$2,156TaxesNetInvstIncmAmt
Taxes Dsbrs Chrtbl$0TaxesDsbrsChrtblAmt
Other Expenses Rev And Expnss$26OtherExpensesRevAndExpnssAmt
Other Expenses Net Invst Incm$26OtherExpensesNetInvstIncmAmt
Other Expenses Dsbrs Chrtbl$0OtherExpensesDsbrsChrtblAmt
Tot Opr Expenses Rev And Expnss$2,182TotOprExpensesRevAndExpnssAmt
Tot Opr Expenses Net Invst Incm$2,182TotOprExpensesNetInvstIncmAmt
Tot Opr Expenses Dsbrs Chrtbl$0TotOprExpensesDsbrsChrtblAmt
Contri Paid Rev And Expnss$21,200ContriPaidRevAndExpnssAmt
Contri Paid Dsbrs Chrtbl$21,200ContriPaidDsbrsChrtblAmt
Total Expenses Rev And Expnss$23,382TotalExpensesRevAndExpnssAmt
Total Expenses Net Invst Incm$2,182TotalExpensesNetInvstIncmAmt
Total Expenses Dsbrs Chrtbl$21,200TotalExpensesDsbrsChrtblAmt
Excess Revenue Over Expenses-$23,277ExcessRevenueOverExpensesAmt
Net Investment Income$0NetInvestmentIncomeAmt

Form990 PF Balance Sheets Form990PFBalanceSheetsGrp

FieldValueIRS element (for citing)
Sav And Temp Cash Invst BOY$141,994SavAndTempCashInvstBOYAmt
Sav And Temp Cash Invst EOY$118,798SavAndTempCashInvstEOYAmt
Sav And Temp Cash Invst EOYFMV$118,798SavAndTempCashInvstEOYFMVAmt
Total Assets BOY$141,994TotalAssetsBOYAmt
Total Assets EOY$118,798TotalAssetsEOYAmt
Total Assets EOYFMV$118,798TotalAssetsEOYFMVAmt
Total Liabilities BOY$0TotalLiabilitiesBOYAmt
Total Liabilities EOY$0TotalLiabilitiesEOYAmt
Org Does Not Follow SFAS117Yes (X)OrgDoesNotFollowSFAS117Ind
Capital Stock BOY$0CapitalStockBOYAmt
Capital Stock EOY$0CapitalStockEOYAmt
Additional Paid In Capital BOY$0AdditionalPaidInCapitalBOYAmt
Additional Paid In Capital EOY$0AdditionalPaidInCapitalEOYAmt
Retained Earning BOY$141,994RetainedEarningBOYAmt
Retained Earning EOY$118,798RetainedEarningEOYAmt
Tot Net Ast Or Fund Balances BOY$141,994TotNetAstOrFundBalancesBOYAmt
Tot Net Ast Or Fund Balances EOY$118,798TotNetAstOrFundBalancesEOYAmt
Total Liabilities Net Ast BOY$141,994TotalLiabilitiesNetAstBOYAmt
Total Liabilities Net Ast EOY$118,798TotalLiabilitiesNetAstEOYAmt

Chg In Net Assets Fund Balances ChgInNetAssetsFundBalancesGrp

FieldValueIRS element (for citing)
Tot Net Ast Or Fund Balances BOY$141,994TotNetAstOrFundBalancesBOYAmt
Excess Revenue Over Expenses-$23,277ExcessRevenueOverExpensesAmt
Other Increases$81OtherIncreasesAmt
Subtotal$118,798SubtotalAmt
Other Decreases$0OtherDecreasesAmt
Tot Net Ast Or Fund Balances EOY$118,798TotNetAstOrFundBalancesEOYAmt

Qlfy Und Sect4940e Reduced Tax QlfyUndSect4940eReducedTaxGrp

FieldValueIRS element (for citing)
Liable Section4942 Tax0LiableSection4942TaxInd
Adjusted Qlfy Distri Yr1$0AdjustedQlfyDistriYr1Amt
Net Vl Noncharitable Assets Yr1$139,904NetVlNoncharitableAssetsYr1Amt
Distribution Yr10.000000DistributionYr1Rt
Adjusted Qlfy Distri Yr2$4,070AdjustedQlfyDistriYr2Amt
Net Vl Noncharitable Assets Yr2$143,749NetVlNoncharitableAssetsYr2Amt
Distribution Yr20.028313DistributionYr2Rt
Adjusted Qlfy Distri Yr3$9,834AdjustedQlfyDistriYr3Amt
Net Vl Noncharitable Assets Yr3$147,400NetVlNoncharitableAssetsYr3Amt
Distribution Yr30.066716DistributionYr3Rt
Adjusted Qlfy Distri Yr4$8,995AdjustedQlfyDistriYr4Amt
Net Vl Noncharitable Assets Yr4$156,680NetVlNoncharitableAssetsYr4Amt
Distribution Yr40.057410DistributionYr4Rt
Adjusted Qlfy Distri Yr5$4,925AdjustedQlfyDistriYr5Amt
Net Vl Noncharitable Assets Yr5$169,254NetVlNoncharitableAssetsYr5Amt
Distribution Yr50.029098DistributionYr5Rt
Total Distribution0.181537TotalDistributionRt
Average Distribution0.036307AverageDistributionRt
Net Vl Noncharitable Assets$125,593NetVlNoncharitableAssetsAmt
Adj Net Vl Noncharitable Assets$4,560AdjNetVlNoncharitableAssetsAmt
Net Investment Income Pct$0NetInvestmentIncomePctAmt
Adj Nonchrtbl Net Invst Incm Pct$4,560AdjNonchrtblNetInvstIncmPctAmt
Qualifying Distributions$21,200QualifyingDistributionsAmt

Excise Tax Based On Invst Incm ExciseTaxBasedOnInvstIncmGrp

FieldValueIRS element (for citing)
Domestic Org Meeting Sect4940eYes (X)DomesticOrgMeetingSect4940eInd
Investment Income Excise Tax$0InvestmentIncomeExciseTaxAmt
Tax Under Section511$0TaxUnderSection511Amt
Subtotal$0SubtotalAmt
Subtitle A Tax$0SubtitleATaxAmt
Tax Based On Investment Income$0TaxBasedOnInvestmentIncomeAmt
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$0TaxDueAmt

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

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$127,506AverageMonthlyCashBalancesAmt
FMV All Other Noncharitable Ast$0FMVAllOtherNoncharitableAstAmt
Total FMV Of Unused Assets$127,506TotalFMVOfUnusedAssetsAmt
Reduction Claimed$0ReductionClaimedAmt
Acquisition Indebtedness$0AcquisitionIndebtednessAmt
Adjusted Total FMV Of Unused Ast$127,506AdjustedTotalFMVOfUnusedAstAmt
Cash Deemed Charitable$1,913CashDeemedCharitableAmt
Net Vl Noncharitable Assets$125,593NetVlNoncharitableAssetsAmt
Minimum Investment Return$6,280MinimumInvestmentReturnAmt

Distributable Amount DistributableAmountGrp

FieldValueIRS element (for citing)
Minimum Investment Return$6,280MinimumInvestmentReturnAmt
Total Tax$0TotalTaxAmt
Distributable Before Adj$6,280DistributableBeforeAdjAmt
Recoveries Qualfied Distri$0RecoveriesQualfiedDistriAmt
Distributable Before Ded$6,280DistributableBeforeDedAmt
Deduction From Distributable$0DeductionFromDistributableAmt
Distributable As Adjusted$6,280DistributableAsAdjustedAmt

Qualifying Distri Part XII QualifyingDistriPartXIIGrp

FieldValueIRS element (for citing)
Expenses And Contributions$21,200ExpensesAndContributionsAmt
Program Related Invst Total$0ProgramRelatedInvstTotalAmt
Qualifying Distributions$21,200QualifyingDistributionsAmt
Pct Sect4940e Org Net Invst Incm$0PctSect4940eOrgNetInvstIncmAmt
Adjusted Qualifying Distri$21,200AdjustedQualifyingDistriAmt

Undistributed Income UndistributedIncomeGrp

FieldValueIRS element (for citing)
Distributable As Adjusted$6,280DistributableAsAdjustedAmt
Undistributed Income PY$6,995UndistributedIncomePYAmt
Prior Year12015PriorYear1Yr
Total For Prior Years$7,187TotalForPriorYearsAmt
Total Excess Distribution Cyov$0TotalExcessDistributionCyovAmt
Qualifying Distributions$21,200QualifyingDistributionsAmt
Applied To Year1$6,995AppliedToYear1Amt
Applied To Prior Years$7,187AppliedToPriorYearsAmt
Treated As Distri From Corpus$0TreatedAsDistriFromCorpusAmt
Applied To Current Year$6,280AppliedToCurrentYearAmt
Remaining Distri From Corpus$738RemainingDistriFromCorpusAmt
Excess Distri Cyov App CY Corpus$0ExcessDistriCyovAppCYCorpusAmt
Excess Distribution Cyov App CY$0ExcessDistributionCyovAppCYAmt
Total Corpus$738TotalCorpusAmt
Prior Year Undistributed Incm$0PriorYearUndistributedIncmAmt
Prior Year Deficiency Or Tax$0PriorYearDeficiencyOrTaxAmt
Taxable1$0Taxable1Amt
Taxable2$0Taxable2Amt
Undistributed Income CY$0UndistributedIncomeCYAmt
Corpus Distri170b1 E Or4942g3$0CorpusDistri170b1EOr4942g3Amt
Excess Distri Cyov From Yr5$0ExcessDistriCyovFromYr5Amt
Excess Distri Cyov To Next Yr$738ExcessDistriCyovToNextYrAmt
Excess From Current Year$738ExcessFromCurrentYearAmt

Supplementary Information SupplementaryInformationGrp

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

Grant Or Contribution Pd Dur Yr GrantOrContributionPdDurYrGrp (2 entries)

Address Line1RecipientUSAddress/AddressLine1TxtCityRecipientUSAddress/CityNmState AbbreviationRecipientUSAddress/StateAbbreviationCdZIPRecipientUSAddress/ZIPCdRecipient Foundation StatusRecipientFoundationStatusTxtGrant Or Contribution PurposeGrantOrContributionPurposeTxtAmtAmt
HOVNANIAN CHILDREN'S HOSPITAL
1345 CAMPUS PARKWAY SUITE A2NEPTUNE CITYNJ07753PCUNRESTRICTED SUPPORT OF THE ORGANIZATION'S EXEMPT PURPOSE.$14,200
MONMOUTH UNIVERSITY
400 CEDAR AVEWEST LONG BRANCHNJ07764PCUNRESTRICTED SUPPORT OF THE ORGANIZATION'S EXEMPT PURPOSE.$7,000
FieldValueIRS element (for citing)
Total Grant Or Contri Pd Dur Yr$21,200TotalGrantOrContriPdDurYrAmt
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$105ExclusionAmt

Subtotals Incm Producing Acty SubtotalsIncmProducingActyGrp

FieldValueIRS element (for citing)
Unrelated Business Taxbl Incm$0UnrelatedBusinessTaxblIncmAmt
Exclusion$105ExclusionAmt
Related Or Exempt Function Incm$0RelatedOrExemptFunctionIncmAmt
FieldValueIRS element (for citing)
Total Income Producing Acty$105TotalIncomeProducingActyAmt

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

Other Expenses Schedule OtherExpensesSchedule

Other Expenses Schedule OtherExpensesScheduleGrp

FieldValueIRS element (for citing)
DescMERRILL LYNCH EMA ANNUAL FEEDesc
Revenue And Expenses Per Books$26RevenueAndExpensesPerBooksAmt
Net Investment Income$26NetInvestmentIncomeAmt
Disbursements Charitable Prps$0DisbursementsCharitablePrpsAmt

Other Increases Schedule OtherIncreasesSchedule

Other Increases Detail OtherIncreasesDetail

FieldValueIRS element (for citing)
DescPRIOR PERIOD ADJDesc
Amt$81Amt

Taxes Schedule TaxesSchedule

Taxes Detail TaxesDetail

FieldValueIRS element (for citing)
CategoryTAXESCategoryTxt
Amt$2,156Amt
Net Investment Income$2,156NetInvestmentIncomeAmt
Disbursements Charitable Prps$0DisbursementsCharitablePrpsAmt

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