ESSEL FOUNDATION INC: Form 990PF, tax year 2024
View the entire original 990 at ProPublica ↗
- Organization
- ESSEL FOUNDATION INC (EIN 13-6191234)
- Tax period
- 2024-01-01 to 2024-12-31
- Filed
- 2025-11-17
- IRS object ID
- 202543219349101899
- 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
- Form 990-PF
- Schedule B
- Accounting Fees Schedule
- Depreciation Schedule
- Investments Corp Stock Schedule
- Investments Other Schedule2
- Legal Fees Schedule
- Other Assets Schedule
- Other Expenses Schedule
- Other Increases Schedule
- Taxes Schedule
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2025-11-17T09:34:21-06:00 | ReturnTs |
| Tax Period End | 2024-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | WITHUMSMITHBROWN PC | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1411 BROADWAY 9TH FLOOR | AddressLine1Txt |
| City | NEW YORK | CityNm |
| State Abbreviation | NY | StateAbbreviationCd |
| ZIP | 10018 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990PF | ReturnTypeCd |
| Tax Period Begin | 2024-01-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 136191234 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | THE ESSEL FOUNDATION | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| In Care Of | % GEOFFREY SIMON | InCareOfNm |
| Business Name Control | ESSE | BusinessNameControlTxt |
| Phone | 8137846834 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 2500 WESTCHESTER AVENUE | AddressLine1Txt |
| City | PURCHASE | CityNm |
| State Abbreviation | NY | StateAbbreviationCd |
| ZIP | 10577 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | GEOFFREY SIMON | PersonNm |
| Person Title | PRESIDENT | PersonTitleTxt |
| Phone | 8137846834 | PhoneNum |
| Signature | 2025-05-15 | SignatureDt |
| Discuss With Paid Preparer | Yes (true) | DiscussWithPaidPreparerInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IRS Responsible Prty Info Curr | Yes (true) | IRSResponsiblePrtyInfoCurrInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | BRIAN KOON CPA | PreparerPersonNm |
| PTIN | P01934064 | PTIN |
| Phone | 2127519100 | PhoneNum |
| Preparation | 2025-11-15 | PreparationDt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2024 | 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 | $307,125,675 | 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 | $172,537,996 | ContriRcvdRevAndExpnssAmt |
| Dividends Rev And Expnss | $8,570,790 | DividendsRevAndExpnssAmt |
| Dividends Net Invst Incm | $8,570,790 | DividendsNetInvstIncmAmt |
| Dividends Adj Net Incm | $0 | DividendsAdjNetIncmAmt |
| Net Gain Sale Ast Rev And Expnss | -$5,376,965 | NetGainSaleAstRevAndExpnssAmt |
| Gross Sales Price | $162,720,040 | GrossSalesPriceAmt |
| Cap Gain Net Incm Net Invst Incm | $0 | CapGainNetIncmNetInvstIncmAmt |
| Total Rev And Expnss | $175,731,821 | TotalRevAndExpnssAmt |
| Total Net Invst Incm | $8,570,790 | TotalNetInvstIncmAmt |
| Total Adj Net Incm | $0 | TotalAdjNetIncmAmt |
| Comp Ofcr Dir Trst Rev And Expnss | $0 | CompOfcrDirTrstRevAndExpnssAmt |
| Legal Fees Rev And Expnss | $34,690 | LegalFeesRevAndExpnssAmt |
| Legal Fees Net Invst Incm | $0 | LegalFeesNetInvstIncmAmt |
| Legal Fees Adj Net Incm | $0 | LegalFeesAdjNetIncmAmt |
| Legal Fees Dsbrs Chrtbl | $34,690 | LegalFeesDsbrsChrtblAmt |
| Accounting Fees Rev And Expnss | $31,980 | AccountingFeesRevAndExpnssAmt |
| Accounting Fees Net Invst Incm | $0 | AccountingFeesNetInvstIncmAmt |
| Accounting Fees Adj Net Incm | $0 | AccountingFeesAdjNetIncmAmt |
| Accounting Fees Chrtbl Prps | $31,980 | AccountingFeesChrtblPrpsAmt |
| Interest Rev And Expnss | $1,280,603 | InterestRevAndExpnssAmt |
| Interest Net Invst Incm | $1,280,603 | InterestNetInvstIncmAmt |
| Interest Adj Net Incm | $0 | InterestAdjNetIncmAmt |
| Interest Dsbrs Chrtbl | $0 | InterestDsbrsChrtblAmt |
| Taxes Rev And Expnss | $228,635 | TaxesRevAndExpnssAmt |
| Taxes Net Invst Incm | $27,135 | TaxesNetInvstIncmAmt |
| Taxes Adj Net Incm | $0 | TaxesAdjNetIncmAmt |
| Taxes Dsbrs Chrtbl | $1,500 | TaxesDsbrsChrtblAmt |
| Other Expenses Rev And Expnss | $1,880,264 | OtherExpensesRevAndExpnssAmt |
| Other Expenses Net Invst Incm | $1,845,804 | OtherExpensesNetInvstIncmAmt |
| Other Expenses Adj Net Incm | $0 | OtherExpensesAdjNetIncmAmt |
| Other Expenses Dsbrs Chrtbl | $50 | OtherExpensesDsbrsChrtblAmt |
| Tot Opr Expenses Rev And Expnss | $3,456,172 | TotOprExpensesRevAndExpnssAmt |
| Tot Opr Expenses Net Invst Incm | $3,153,542 | TotOprExpensesNetInvstIncmAmt |
| Tot Opr Expenses Adj Net Incm | $0 | TotOprExpensesAdjNetIncmAmt |
| Tot Opr Expenses Dsbrs Chrtbl | $68,220 | TotOprExpensesDsbrsChrtblAmt |
| Contri Paid Rev And Expnss | $14,787,000 | ContriPaidRevAndExpnssAmt |
| Contri Paid Dsbrs Chrtbl | $14,787,000 | ContriPaidDsbrsChrtblAmt |
| Total Expenses Rev And Expnss | $18,243,172 | TotalExpensesRevAndExpnssAmt |
| Total Expenses Net Invst Incm | $3,153,542 | TotalExpensesNetInvstIncmAmt |
| Total Expenses Adj Net Incm | $0 | TotalExpensesAdjNetIncmAmt |
| Total Expenses Dsbrs Chrtbl | $14,855,220 | TotalExpensesDsbrsChrtblAmt |
| Excess Revenue Over Expenses | $157,488,649 | ExcessRevenueOverExpensesAmt |
| Net Investment Income | $5,417,248 | NetInvestmentIncomeAmt |
| Adjusted Net Income | $0 | AdjustedNetIncomeAmt |
Form990 PF Balance Sheets Form990PFBalanceSheetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cash BOY | $3,579,202 | CashBOYAmt |
| Cash EOY | $10,921,552 | CashEOYAmt |
| Cash EOYFMV | $10,921,552 | CashEOYFMVAmt |
| Corporate Stock BOY | $66,030,232 | CorporateStockBOYAmt |
| Corporate Stock EOY | $218,973,924 | CorporateStockEOYAmt |
| Corporate Stock EOYFMV | $228,591,043 | CorporateStockEOYFMVAmt |
| Other Investments BOY | $37,619,619 | OtherInvestmentsBOYAmt |
| Other Investments EOY | $38,072,757 | OtherInvestmentsEOYAmt |
| Other Investments EOYFMV | $65,154,960 | OtherInvestmentsEOYFMVAmt |
| Other Assets BOY | $2,458,120 | OtherAssetsBOYAmt |
| Other Assets EOY | $2,458,120 | OtherAssetsEOYAmt |
| Other Assets EOYFMV | $2,458,120 | OtherAssetsEOYFMVAmt |
| Total Assets BOY | $109,687,173 | TotalAssetsBOYAmt |
| Total Assets EOY | $270,426,353 | TotalAssetsEOYAmt |
| Total Assets EOYFMV | $307,125,675 | TotalAssetsEOYFMVAmt |
| Total Liabilities BOY | $0 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $0 | TotalLiabilitiesEOYAmt |
| Organization Follows FASB117 | Yes (X) | OrganizationFollowsFASB117Ind |
| No Donor Rstr Net Assests BOY | $109,687,173 | NoDonorRstrNetAssestsBOYAmt |
| No Donor Rstr Net Assests EOY | $270,426,353 | NoDonorRstrNetAssestsEOYAmt |
| Tot Net Ast Or Fund Balances BOY | $109,687,173 | TotNetAstOrFundBalancesBOYAmt |
| Tot Net Ast Or Fund Balances EOY | $270,426,353 | TotNetAstOrFundBalancesEOYAmt |
| Total Liabilities Net Ast BOY | $109,687,173 | TotalLiabilitiesNetAstBOYAmt |
| Total Liabilities Net Ast EOY | $270,426,353 | TotalLiabilitiesNetAstEOYAmt |
Chg In Net Assets Fund Balances ChgInNetAssetsFundBalancesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tot Net Ast Or Fund Balances BOY | $109,687,173 | TotNetAstOrFundBalancesBOYAmt |
| Excess Revenue Over Expenses | $157,488,649 | ExcessRevenueOverExpensesAmt |
| Other Increases | $3,250,531 | OtherIncreasesAmt |
| Subtotal | $270,426,353 | SubtotalAmt |
| Tot Net Ast Or Fund Balances EOY | $270,426,353 | TotNetAstOrFundBalancesEOYAmt |
Cap Gains Loss Tx Invst Incm Detail CapGainsLossTxInvstIncmDetail
Cap Gains Loss Tx Invst Incm CapGainsLossTxInvstIncmGrp (8 entries)
| PropertyPropertyDesc | SoldSoldDt | Gross Sales PriceGrossSalesPriceAmt | Cost Or Other BasisCostOrOtherBasisAmt | Gain Or LossGainOrLossAmt | Gains Minus Excess Or LossesGainsMinusExcessOrLossesAmt |
|---|---|---|---|---|---|
| JEFFERIES ACCOUNT - SEE ATTACHED | 2024-12-31 | $70,416,248 | $70,349,298 | $66,950 | $66,950 |
| FLOWTHROUGH FROM PARTNERSHIP | 2024-12-31 | $580,567 | -$580,567 | -$580,567 | |
| RBC #0102 ST - SEE ATTACHED | $18,976,277 | $18,724,280 | -$37,310 | $251,997 | |
| RBC #0102 LT - SEE ATTACHED | 2024-12-31 | $22,506,759 | $25,831,979 | -$3,485,679 | -$3,325,220 |
| RBC #0102 CAPITAL GAIN DISTRIBUTION | 2024-12-31 | $3,632 | $3,632 | $3,632 | |
| RBC #0212 ST - SEE ATTACHED | 2024-12-31 | $389,641 | $432,577 | -$42,936 | -$42,936 |
| RBC #0102 LT - SEE ATTACHED | 2024-12-31 | $1,820,352 | $1,568,719 | $251,633 | $251,633 |
| JEFFERIES #2252 & #2270 | 2024-12-31 | $48,607,131 | $50,159,819 | -$1,552,688 | -$1,552,688 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Capital Gain Net Income | -$5,376,965 | CapitalGainNetIncomeAmt |
Excise Tax Based On Invst Incm ExciseTaxBasedOnInvstIncmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Investment Income Excise Tax | $75,300 | InvestmentIncomeExciseTaxAmt |
| Subtotal | $75,300 | SubtotalAmt |
| Tax Based On Investment Income | $75,300 | TaxBasedOnInvestmentIncomeAmt |
| Estimated Plus Ovpmt Incm Tx | $193,305 | EstimatedPlusOvpmtIncmTxAmt |
| Exempt Frgn Org Tax Wthld At Srce | $0 | ExemptFrgnOrgTaxWthldAtSrceAmt |
| Total Payments And Credits | $193,305 | TotalPaymentsAndCreditsAmt |
| Overpayment | $118,005 | OverpaymentAmt |
| Applied To ES Tax | $118,005 | AppliedToESTaxAmt |
Statements Regarding Acty StatementsRegardingActyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Legislative Political Acty | false | LegislativePoliticalActyInd |
| More Than100 Spent | false | MoreThan100SpentInd |
| Form1120 POL Filed | false | Form1120POLFiledInd |
| Activities Not Previously Rpt | false | ActivitiesNotPreviouslyRptInd |
| Changes To Articles Or Bylaws | false | ChangesToArticlesOrBylawsInd |
| Unrelated Bus Incm Over Limit | Yes (true) | UnrelatedBusIncmOverLimitInd |
| Form990 T Filed | Yes (true) | Form990TFiledInd |
| Organization Dissolved Etc | false | OrganizationDissolvedEtcInd |
| Section508e Rqr Satisfied | Yes (true) | Section508eRqrSatisfiedInd |
| At Least5000 In Assets | Yes (true) | AtLeast5000InAssetsInd |
| Org Report Or Register State | NY | OrgReportOrRegisterStateCd |
| Form990 PF Filed With Atty Gen | Yes (true) | Form990PFFiledWithAttyGenInd |
| Private Operating Foundation | false | PrivateOperatingFoundationInd |
| New Substantial Contributors | false | NewSubstantialContributorsInd |
| Own Controlled Entity | false | OwnControlledEntityInd |
| Donor Advised Fund | false | DonorAdvisedFundInd |
| Comply With Public Insp Rqr | Yes (true) | ComplyWithPublicInspRqrInd |
| Website Address | N/A | WebsiteAddressTxt |
Persons With Books Name PersonsWithBooksName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | GEOFFREY SIMON | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 8137846834 | PhoneNum |
Location Of Books US Address LocationOfBooksUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 2500 WESTCHESTER AVE | AddressLine1Txt |
| City | PURCHASE | CityNm |
| State Abbreviation | NY | StateAbbreviationCd |
| ZIP | 10577 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Foreign Accounts Question | false | ForeignAccountsQuestionInd |
Statements Regarding Acty4720 StatementsRegardingActy4720Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Sale Or Exch Disqualified Prsn | false | SaleOrExchDisqualifiedPrsnInd |
| Brrw Or Lend Disqualified Prsn | false | BrrwOrLendDisqualifiedPrsnInd |
| Furn Goods Disqualified Prsn | false | FurnGoodsDisqualifiedPrsnInd |
| Pay Comp Disqualified Prsn | false | PayCompDisqualifiedPrsnInd |
| Transfer Ast Disqualified Prsn | false | TransferAstDisqualifiedPrsnInd |
| Payment To Government Official | false | PaymentToGovernmentOfficialInd |
| Uncorrected Prior Acts | false | UncorrectedPriorActsInd |
| Undistributed Income PY | false | UndistributedIncomePYInd |
| Business Holdings | false | BusinessHoldingsInd |
| Jeopardy Investments | false | JeopardyInvestmentsInd |
| Uncorrected PY Jeopardy Invst | false | UncorrectedPYJeopardyInvstInd |
| Influence Legislation | false | InfluenceLegislationInd |
| Influence Election | false | InfluenceElectionInd |
| Grants To Individuals | false | GrantsToIndividualsInd |
| Grants To Organizations | false | GrantsToOrganizationsInd |
| Noncharitable Purpose | false | NoncharitablePurposeInd |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | false | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | false | PayPremiumsPrsnlBnftCntrctInd |
| Prohibited Tax Shelter Trans | false | ProhibitedTaxShelterTransInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | false | SubjToTaxRmnrtnExPrchtPymtInd |
Officer Dir Trst Key Empl Info OfficerDirTrstKeyEmplInfoGrp
Officer Dir Trst Key Empl OfficerDirTrstKeyEmplGrp (3 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 |
|---|---|---|---|---|---|---|---|---|
| JANICE LIEBER | ||||||||
| 2500 WESTCHESTER AVENUE | PURCHASE | NY | 10577 | secretary | 0 | $0 | $0 | $0 |
| MARY E RUBIN | ||||||||
| 2500 WESTCHESTER AVENUE | PURCHASE | NY | 10577 | TREASURER | 0 | $0 | $0 | $0 |
| GEOFFREY SIMON | ||||||||
| 2500 WESTCHESTER AVENUE | PURCHASE | NY | 10577 | president | 0 | $0 | $0 | $0 |
Summary Of Direct Chrtbl Acty SummaryOfDirectChrtblActyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description1 | N/A | Description1Txt |
Sum Of Program Related Invst SumOfProgramRelatedInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description1 | N/A | Description1Txt |
Minimum Investment Return MinimumInvestmentReturnGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Average Monthly FMV Of Sec | $176,365,713 | AverageMonthlyFMVOfSecAmt |
| Average Monthly Cash Balances | $17,969,945 | AverageMonthlyCashBalancesAmt |
| FMV All Other Noncharitable Ast | $57,282,269 | FMVAllOtherNoncharitableAstAmt |
| Total FMV Of Unused Assets | $251,617,927 | TotalFMVOfUnusedAssetsAmt |
| Acquisition Indebtedness | $0 | AcquisitionIndebtednessAmt |
| Adjusted Total FMV Of Unused Ast | $251,617,927 | AdjustedTotalFMVOfUnusedAstAmt |
| Cash Deemed Charitable | $3,774,269 | CashDeemedCharitableAmt |
| Net Vl Noncharitable Assets | $247,843,658 | NetVlNoncharitableAssetsAmt |
| Minimum Investment Return | $12,392,183 | MinimumInvestmentReturnAmt |
Distributable Amount DistributableAmountGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Minimum Investment Return | $12,392,183 | MinimumInvestmentReturnAmt |
| Tax Based On Investment Income | $75,300 | TaxBasedOnInvestmentIncomeAmt |
| Total Tax | $75,300 | TotalTaxAmt |
| Distributable Before Adj | $12,316,883 | DistributableBeforeAdjAmt |
| Distributable Before Ded | $12,316,883 | DistributableBeforeDedAmt |
| Distributable As Adjusted | $12,316,883 | DistributableAsAdjustedAmt |
PF Qualifying Distributions PFQualifyingDistributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expenses And Contributions | $14,855,220 | ExpensesAndContributionsAmt |
| Program Related Invst Total | $0 | ProgramRelatedInvstTotalAmt |
| Charitable Assets Acquis Paid | $0 | CharitableAssetsAcquisPaidAmt |
| Set Aside Suitability Test | $0 | SetAsideSuitabilityTestAmt |
| Set Aside Cash Distri Test | $0 | SetAsideCashDistriTestAmt |
| Qualifying Distributions | $14,855,220 | QualifyingDistributionsAmt |
Undistributed Income UndistributedIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Distributable As Adjusted | $12,316,883 | DistributableAsAdjustedAmt |
| Undistributed Income PY | $0 | UndistributedIncomePYAmt |
| Prior Year1 | 2022 | PriorYear1Yr |
| Prior Year2 | 2021 | PriorYear2Yr |
| Prior Year3 | 2020 | PriorYear3Yr |
| Total For Prior Years | $0 | TotalForPriorYearsAmt |
| Excess Distribution Cyov Yr5 | $2,904,261 | ExcessDistributionCyovYr5Amt |
| Excess Distribution Cyov Yr4 | $13,057,912 | ExcessDistributionCyovYr4Amt |
| Excess Distribution Cyov Yr3 | $8,532,830 | ExcessDistributionCyovYr3Amt |
| Excess Distribution Cyov Yr2 | $7,096,702 | ExcessDistributionCyovYr2Amt |
| Total Excess Distribution Cyov | $31,591,705 | TotalExcessDistributionCyovAmt |
| Qualifying Distributions | $14,855,220 | QualifyingDistributionsAmt |
| Applied To Year1 | $0 | AppliedToYear1Amt |
| Applied To Current Year | $12,316,883 | AppliedToCurrentYearAmt |
| Remaining Distri From Corpus | $2,538,337 | RemainingDistriFromCorpusAmt |
| Total Corpus | $34,130,042 | TotalCorpusAmt |
| Prior Year Undistributed Incm | $0 | PriorYearUndistributedIncmAmt |
| Taxable1 | $0 | Taxable1Amt |
| Taxable2 | $0 | Taxable2Amt |
| Undistributed Income CY | $0 | UndistributedIncomeCYAmt |
| Excess Distri Cyov From Yr5 | $2,904,261 | ExcessDistriCyovFromYr5Amt |
| Excess Distri Cyov To Next Yr | $31,225,781 | ExcessDistriCyovToNextYrAmt |
| Excess From Year4 | $13,057,912 | ExcessFromYear4Amt |
| Excess From Year3 | $8,532,830 | ExcessFromYear3Amt |
| Excess From Year2 | $7,096,702 | ExcessFromYear2Amt |
| Excess From Current Year | $2,538,337 | ExcessFromCurrentYearAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Private Operating Foundations | PrivateOperatingFoundationsGrp |
Supplementary Information SupplementaryInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributing Manager | CONSTANCE LIEBER DECEASED | ContributingManagerNm |
| Shareholder Manager | NA | ShareholderManagerNm |
| Only Contri To Preselected | Yes (X) | OnlyContriToPreselectedInd |
Grant Or Contribution Pd Dur Yr GrantOrContributionPdDurYrGrp (8 entries)
| Address Line1RecipientUSAddress/AddressLine1Txt | Address Line2RecipientUSAddress/AddressLine2Txt | CityRecipientUSAddress/CityNm | State AbbreviationRecipientUSAddress/StateAbbreviationCd | ZIPRecipientUSAddress/ZIPCd | Recipient RelationshipRecipientRelationshipTxt | Recipient Foundation StatusRecipientFoundationStatusTxt | Grant Or Contribution PurposeGrantOrContributionPurposeTxt | AmtAmt |
|---|---|---|---|---|---|---|---|---|
| THE LIEBER INSTITUTE FOR BRAIN DEVELOPMENT | ||||||||
| 855 N Wolfe St | Suite 300 | BALTIMORE | MD | 21205 | NONE | PC | UNRESTRICTED GRANT | $186,074 |
| COLUMBIA UNIVERSITY | ||||||||
| 2960 Broadway | NEW YORK | NY | 10027 | NONE | PC | UNRESTRICTED GRANT | $400,000 | |
| THE CARTER CENTER INC | ||||||||
| 453 JOHN LEWIS FREEDOM PKWY NE | ATLANTA | GA | 30307 | NONE | PC | UNRESTRICTED GRANT | $157,000 | |
| POYNTER INSTITUTE | ||||||||
| 801 Third St S | ST PETERSBURG | FL | 33701 | NONE | PC | UNRESTRICTED GRANT | $180,000 | |
| BRAIN & BEHAVIOR RESEARCH FOUNDATION | ||||||||
| 747 3RD AVE 33RD FLOOR | NEW YORK | NY | 10017 | NONE | PC | UNRESTRICTED GRANT | $65,388 | |
| SAN FRANCISCO STUDY CENTER | ||||||||
| 1663 Mission Street | Suite 310 | SAN FRANCISCO | CA | 94103 | NONE | PC | UNRESTRICTED GRANT | $50,000 |
| BRAIN & BEHAVIOR RESEARCH FOUNDATION-SEE ATTACHED | ||||||||
| 747 3RD AVE 33RD FLOOR | NEW YORK | NY | 10017 | none | PC | UNRESTRICTED GRANT | $2,934,612 | |
| THE LIEBER INSTITUTE FOR BRAIN DEV-SEE ATTACHED | ||||||||
| 855 N Wolfe St | Suite 300 | BALTIMORE | MD | 21205 | none | PC | UNRESTRICTED GRANT | $10,813,926 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Grant Or Contri Pd Dur Yr | $14,787,000 | TotalGrantOrContriPdDurYrAmt |
Analysis Income Producing Acty AnalysisIncomeProducingActyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Fees Contracts From Govt Ag | FeesContractsFromGovtAgGrp | |
| Membership Dues And Assmnt | MembershipDuesAndAssmntGrp | |
| Int On Sav And Temp Cash Invst | IntOnSavAndTempCashInvstGrp |
Dividends And Interest From Sec Dtl DividendsAndInterestFromSecDtl
| Field | Value | IRS element (for citing) |
|---|---|---|
| Exclusion | 14 | ExclusionCd |
| Exclusion | $8,570,790 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Net Rntl Incm Re Debt Fincd Prop | NetRntlIncmReDebtFincdPropGrp | |
| Net Rntl Incm Re Not Debt Fincd Prop | NetRntlIncmReNotDebtFincdProp | |
| Net Rental Income Personal Prop | NetRentalIncomePersonalPropGrp | |
| Other Investment Income | OtherInvestmentIncomeGrp | |
| Gain Sales Ast Oth Than Invntry | GainSalesAstOthThanInvntryGrp | |
| Net Income Loss From Special Evt | NetIncomeLossFromSpecialEvtGrp | |
| Gross Profit Loss Sls Of Invntry | GrossProfitLossSlsOfInvntryGrp |
Subtotals Incm Producing Acty SubtotalsIncmProducingActyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Exclusion | $8,570,790 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Income Producing Acty | $8,570,790 | TotalIncomeProducingActyAmt |
Trnsfr Trans Rln Nonchrtbl EO TrnsfrTransRlnNonchrtblEOGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Trnsfr Of Cash To Nonchrtbl EO | false | TrnsfrOfCashToNonchrtblEOInd |
| Trnsfr Other Asset Nonchrtbl EO | false | TrnsfrOtherAssetNonchrtblEOInd |
| Sales Or Exchanges Of Assets | false | SalesOrExchangesOfAssetsInd |
| Purchase Of Assets Nonchrtbl EO | false | PurchaseOfAssetsNonchrtblEOInd |
| Rental Of Facilities Oth Assets | false | RentalOfFacilitiesOthAssetsInd |
| Reimbursement Arrangements | false | ReimbursementArrangementsInd |
| Loans Or Loan Guarantees | false | LoansOrLoanGuaranteesInd |
| Performance Of Services Etc | false | PerformanceOfServicesEtcInd |
| Sharing Of Facilities Etc | false | SharingOfFacilitiesEtcInd |
Transfer Schedule Detail TransferScheduleDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Line Number | 1a(1) | LineNumberTxt |
Noncharitable Exempt Org Name NoncharitableExemptOrgName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | NA | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Relationships Nonchrtbl EO | false | RelationshipsNonchrtblEOInd |
Schedule B IRS990ScheduleB
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization501c3 Exempt PF | Yes (X) | Organization501c3ExemptPFInd |
| General Rule | Yes (X) | GeneralRuleInd |
Contributor Information ContributorInformationGrp (3 entries)
| ContributorContributorNum | Address Line1ContributorUSAddress/AddressLine1Txt | CityContributorUSAddress/CityNm | State AbbreviationContributorUSAddress/StateAbbreviationCd | ZIPContributorUSAddress/ZIPCd | Total ContributionsTotalContributionsAmt | Person ContributionPersonContributionInd |
|---|---|---|---|---|---|---|
| STEPHEN A LIEBER 20 YEAR CLAT | ||||||
| 1 | 120 GREACEN POINT ROAD | MAMARONECK | NY | 10543 | $1,444,113 | Yes (X) |
| STEPHEN A LIEBER 30 YEAR CLAT | ||||||
| 2 | 1210 GREACEN POINT ROAD | MAMARONECK | NY | 10543 | $1,014,007 | Yes (X) |
| ESTATE OF STEPHEN LIEBER | ||||||
| 3 | 2403 S CAROLINA AVE | TAMPA | FL | 33629 | $170,079,876 | Yes (X) |
Accounting Fees Schedule AccountingFeesSchedule
Accounting Fees Detail AccountingFeesDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Category | ACCOUNTING FEES | CategoryTxt |
| Amt | $31,980 | Amt |
| Net Investment Income | $0 | NetInvestmentIncomeAmt |
| Adjusted Net Income | $0 | AdjustedNetIncomeAmt |
| Disbursements Charitable Prps | $31,980 | DisbursementsCharitablePrpsAmt |
Depreciation Schedule DepreciationSchedule
Investments Corp Stock Schedule InvestmentsCorpStockSchedule
Investments Corporate Stock InvestmentsCorporateStockGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Stock | INVESTMENTS | StockNm |
| EOY Book Value | $218,973,924 | EOYBookValueAmt |
| EOYFMV | $228,591,043 | EOYFMVAmt |
Investments Other Schedule2 InvestmentsOtherSchedule2
Investments Other InvestmentsOtherGrp (2 entries)
| Category Or ItemCategoryOrItemTxt | Listed At Cost Or FMVListedAtCostOrFMVCd | Book ValueBookValueAmt | EOYFMVEOYFMVAmt |
|---|---|---|---|
| ALPINE WOODS GROWTH VALUE LP | FMV | $36,974,097 | $63,685,710 |
| ENERGY TRANSFER LP | FMV | $1,098,660 | $1,469,250 |
Legal Fees Schedule LegalFeesSchedule
Legal Fees LegalFeesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Category | LEGAL FEES | CategoryTxt |
| Legal Fees | $34,690 | LegalFeesAmt |
| Net Investment Income | $0 | NetInvestmentIncomeAmt |
| Adjusted Net Income | $0 | AdjustedNetIncomeAmt |
| Disbursements Charitable Prps | $34,690 | DisbursementsCharitablePrpsAmt |
Other Assets Schedule OtherAssetsSchedule
Other Assets Schedule OtherAssetsScheduleGrp (2 entries)
| DescDesc | BOY Book ValueBOYBookValueAmt | EOY Book ValueEOYBookValueAmt | EOYFMVEOYFMVAmt |
|---|---|---|---|
| DUE FROM STEPHEN LIEBER 20 YR | $1,444,113 | $1,444,113 | $1,444,113 |
| DUE FROM STEPHEN LIEBER 30 YR | $1,014,007 | $1,014,007 | $1,014,007 |
Other Expenses Schedule OtherExpensesSchedule
Other Expenses Schedule OtherExpensesScheduleGrp (5 entries)
| DescDesc | Revenue And Expenses Per BooksRevenueAndExpensesPerBooksAmt | Net Investment IncomeNetInvestmentIncomeAmt | Adjusted Net IncomeAdjustedNetIncomeAmt | Disbursements Charitable PrpsDisbursementsCharitablePrpsAmt |
|---|---|---|---|---|
| PORTFOLIO DEDUCTION | $1,844,655 | $1,844,655 | $0 | $0 |
| ADR FEES | $269 | $269 | $0 | $0 |
| CHARITABLE CONTRIBUTION-K-1 | $50 | $0 | $0 | $50 |
| RENT EXPENSE | $880 | $880 | $0 | $0 |
| ORDINARY LOSS-UBTI | $34,410 | $0 | $0 | $0 |
Other Increases Schedule OtherIncreasesSchedule
Other Increases Detail OtherIncreasesDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | FMV TO TAX COST ADJ DONATED SECURITIES | Desc |
| Amt | $3,250,531 | Amt |
Taxes Schedule TaxesSchedule
Taxes Detail TaxesDetail (3 entries)
| CategoryCategoryTxt | AmtAmt | Net Investment IncomeNetInvestmentIncomeAmt | Adjusted Net IncomeAdjustedNetIncomeAmt | Disbursements Charitable PrpsDisbursementsCharitablePrpsAmt |
|---|---|---|---|---|
| FOREIGN TAXES PAID | $27,135 | $27,135 | $0 | $0 |
| FEDERAL TAXES PAID | $200,000 | $0 | $0 | $0 |
| NY CHAR 500 | $1,500 | $0 | $0 | $1,500 |
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