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J EPSTEIN FOUNDATION INC: Form 990PF, tax year 2014

View the entire original 990 at ProPublica ↗

Organization
J EPSTEIN FOUNDATION INC (EIN 22-3496220)
Tax period
2014-01-01 to 2014-12-31
Filed
2015-06-16
IRS object ID
201501679349100210
Schema version
2014v5.0
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)
Return2015-06-16T15:31:08-05:00ReturnTs
Tax Period End2014-12-31TaxPeriodEndDt

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 Begin2014-01-01TaxPeriodBeginDt

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
Signature2015-06-03SignatureDt
Discuss With Paid PreparerYes (1)DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonPATRICK CARESTIAPreparerPersonNm
PTINP00634357PTIN
Phone7325780700PhoneNum
FieldValueIRS element (for citing)
Tax2014TaxYr
Build TS2016-03-07 17:11:31ZBuildTS

Form 990-PF IRS990PF

FieldValueIRS element (for citing)
Organization501c3 Exempt PFYes (X)Organization501c3ExemptPFInd
FMV Assets EOY$146,067FMVAssetsEOYAmt
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$84InterestOnSavRevAndExpnssAmt
Interest On Sav Net Invst Incm$84InterestOnSavNetInvstIncmAmt
Cap Gain Net Incm Net Invst Incm$0CapGainNetIncmNetInvstIncmAmt
Total Rev And Expnss$84TotalRevAndExpnssAmt
Total Net Invst Incm$84TotalNetInvstIncmAmt
Comp Ofcr Dir Trst Rev And Expnss$0CompOfcrDirTrstRevAndExpnssAmt
Comp Ofcr Dir Trst Net Invst Incm$0CompOfcrDirTrstNetInvstIncmAmt
Comp Ofcr Dir Trst Dsbrs Chrtbl$0CompOfcrDirTrstDsbrsChrtblAmt
Accounting Fees Rev And Expnss$2,600AccountingFeesRevAndExpnssAmt
Accounting Fees Net Invst Incm$1,300AccountingFeesNetInvstIncmAmt
Accounting Fees Chrtbl Prps$1,300AccountingFeesChrtblPrpsAmt
Other Expenses Rev And Expnss$81OtherExpensesRevAndExpnssAmt
Other Expenses Net Invst Incm$81OtherExpensesNetInvstIncmAmt
Other Expenses Dsbrs Chrtbl$0OtherExpensesDsbrsChrtblAmt
Tot Opr Expenses Rev And Expnss$2,681TotOprExpensesRevAndExpnssAmt
Tot Opr Expenses Net Invst Incm$1,381TotOprExpensesNetInvstIncmAmt
Tot Opr Expenses Dsbrs Chrtbl$1,300TotOprExpensesDsbrsChrtblAmt
Contri Paid Rev And Expnss$8,534ContriPaidRevAndExpnssAmt
Contri Paid Dsbrs Chrtbl$8,534ContriPaidDsbrsChrtblAmt
Total Expenses Rev And Expnss$11,215TotalExpensesRevAndExpnssAmt
Total Expenses Net Invst Incm$1,381TotalExpensesNetInvstIncmAmt
Total Expenses Dsbrs Chrtbl$9,834TotalExpensesDsbrsChrtblAmt
Excess Revenue Over Expenses-$11,131ExcessRevenueOverExpensesAmt
Net Investment Income$0NetInvestmentIncomeAmt

Form990 PF Balance Sheets Form990PFBalanceSheetsGrp

FieldValueIRS element (for citing)
Sav And Temp Cash Invst BOY$157,198SavAndTempCashInvstBOYAmt
Sav And Temp Cash Invst EOY$146,067SavAndTempCashInvstEOYAmt
Sav And Temp Cash Invst EOYFMV$146,067SavAndTempCashInvstEOYFMVAmt
Total Assets BOY$157,198TotalAssetsBOYAmt
Total Assets EOY$146,067TotalAssetsEOYAmt
Total Assets EOYFMV$146,067TotalAssetsEOYFMVAmt
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$157,198RetainedEarningBOYAmt
Retained Earning EOY$146,067RetainedEarningEOYAmt
Tot Net Ast Or Fund Balances BOY$157,198TotNetAstOrFundBalancesBOYAmt
Tot Net Ast Or Fund Balances EOY$146,067TotNetAstOrFundBalancesEOYAmt
Total Liabilities Net Ast BOY$157,198TotalLiabilitiesNetAstBOYAmt
Total Liabilities Net Ast EOY$146,067TotalLiabilitiesNetAstEOYAmt

Chg In Net Assets Fund Balances ChgInNetAssetsFundBalancesGrp

FieldValueIRS element (for citing)
Tot Net Ast Or Fund Balances BOY$157,198TotNetAstOrFundBalancesBOYAmt
Excess Revenue Over Expenses-$11,131ExcessRevenueOverExpensesAmt
Other Increases$0OtherIncreasesAmt
Subtotal$146,067SubtotalAmt
Other Decreases$0OtherDecreasesAmt
Tot Net Ast Or Fund Balances EOY$146,067TotNetAstOrFundBalancesEOYAmt

Qlfy Und Sect4940e Reduced Tax QlfyUndSect4940eReducedTaxGrp

FieldValueIRS element (for citing)
Liable Section4942 Tax0LiableSection4942TaxInd
Adjusted Qlfy Distri Yr1$8,995AdjustedQlfyDistriYr1Amt
Net Vl Noncharitable Assets Yr1$156,680NetVlNoncharitableAssetsYr1Amt
Distribution Yr10.057410DistributionYr1Rt
Adjusted Qlfy Distri Yr2$4,925AdjustedQlfyDistriYr2Amt
Net Vl Noncharitable Assets Yr2$169,254NetVlNoncharitableAssetsYr2Amt
Distribution Yr20.029098DistributionYr2Rt
Adjusted Qlfy Distri Yr3$897AdjustedQlfyDistriYr3Amt
Net Vl Noncharitable Assets Yr3$171,219NetVlNoncharitableAssetsYr3Amt
Distribution Yr30.005239DistributionYr3Rt
Adjusted Qlfy Distri Yr4$7,545AdjustedQlfyDistriYr4Amt
Net Vl Noncharitable Assets Yr4$174,974NetVlNoncharitableAssetsYr4Amt
Distribution Yr40.043121DistributionYr4Rt
Adjusted Qlfy Distri Yr5$11,289AdjustedQlfyDistriYr5Amt
Net Vl Noncharitable Assets Yr5$184,189NetVlNoncharitableAssetsYr5Amt
Distribution Yr50.061290DistributionYr5Rt
Total Distribution0.196158TotalDistributionRt
Average Distribution0.039232AverageDistributionRt
Net Vl Noncharitable Assets$147,400NetVlNoncharitableAssetsAmt
Adj Net Vl Noncharitable Assets$5,783AdjNetVlNoncharitableAssetsAmt
Net Investment Income Pct$0NetInvestmentIncomePctAmt
Adj Nonchrtbl Net Invst Incm Pct$5,783AdjNonchrtblNetInvstIncmPctAmt
Qualifying Distributions$9,834QualifyingDistributionsAmt

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
Total Payments And Credits$0TotalPaymentsAndCreditsAmt
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$149,645AverageMonthlyCashBalancesAmt
FMV All Other Noncharitable Ast$0FMVAllOtherNoncharitableAstAmt
Total FMV Of Unused Assets$149,645TotalFMVOfUnusedAssetsAmt
Reduction Claimed$0ReductionClaimedAmt
Acquisition Indebtedness$0AcquisitionIndebtednessAmt
Adjusted Total FMV Of Unused Ast$149,645AdjustedTotalFMVOfUnusedAstAmt
Cash Deemed Charitable$2,245CashDeemedCharitableAmt
Net Vl Noncharitable Assets$147,400NetVlNoncharitableAssetsAmt
Minimum Investment Return$7,370MinimumInvestmentReturnAmt

Distributable Amount DistributableAmountGrp

FieldValueIRS element (for citing)
Minimum Investment Return$7,370MinimumInvestmentReturnAmt
Total Tax$0TotalTaxAmt
Distributable Before Adj$7,370DistributableBeforeAdjAmt
Recoveries Qualfied Distri$0RecoveriesQualfiedDistriAmt
Distributable Before Ded$7,370DistributableBeforeDedAmt
Deduction From Distributable$0DeductionFromDistributableAmt
Distributable As Adjusted$7,370DistributableAsAdjustedAmt

Qualifying Distri Part XII QualifyingDistriPartXIIGrp

FieldValueIRS element (for citing)
Expenses And Contributions$9,834ExpensesAndContributionsAmt
Program Related Invst Total$0ProgramRelatedInvstTotalAmt
Qualifying Distributions$9,834QualifyingDistributionsAmt
Pct Sect4940e Org Net Invst Incm$0PctSect4940eOrgNetInvstIncmAmt
Adjusted Qualifying Distri$9,834AdjustedQualifyingDistriAmt

Undistributed Income UndistributedIncomeGrp

FieldValueIRS element (for citing)
Distributable As Adjusted$7,370DistributableAsAdjustedAmt
Undistributed Income PY$6,534UndistributedIncomePYAmt
Total For Prior Years$0TotalForPriorYearsAmt
Total Excess Distribution Cyov$0TotalExcessDistributionCyovAmt
Qualifying Distributions$9,834QualifyingDistributionsAmt
Applied To Year1$6,534AppliedToYear1Amt
Applied To Prior Years$0AppliedToPriorYearsAmt
Treated As Distri From Corpus$0TreatedAsDistriFromCorpusAmt
Applied To Current Year$3,300AppliedToCurrentYearAmt
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$4,070UndistributedIncomeCYAmt
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 (2 entries)

Address Line1RecipientUSAddress/AddressLine1TxtCityRecipientUSAddress/CityNmState AbbreviationRecipientUSAddress/StateAbbreviationCdZIPRecipientUSAddress/ZIPCdRecipient RelationshipRecipientRelationshipTxtRecipient Foundation StatusRecipientFoundationStatusTxtGrant Or Contribution PurposeGrantOrContributionPurposeTxtAmtAmt
MONMOUTH UNIVERSITY
400 CEDAR AVENUEWEST LONG BRANCHNJ077649980NONE501(C)(3)CHARITABLE DONATION$6,534
AXELROD PAC
100 GRANT AVEDEALNJ07723NONE501(C)(3)CHARITABLE DONATION$2,000
FieldValueIRS element (for citing)
Total Grant Or Contri Pd Dur Yr$8,534TotalGrantOrContriPdDurYrAmt
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$84ExclusionAmt

Subtotals Incm Producing Acty SubtotalsIncmProducingActyGrp

FieldValueIRS element (for citing)
Unrelated Business Taxbl Incm$0UnrelatedBusinessTaxblIncmAmt
Exclusion$84ExclusionAmt
Related Or Exempt Function Incm$0RelatedOrExemptFunctionIncmAmt
FieldValueIRS element (for citing)
Total Income Producing Acty$84TotalIncomeProducingActyAmt

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

Accounting Fees Schedule AccountingFeesSchedule

Accounting Fees Detail AccountingFeesDetail

FieldValueIRS element (for citing)
CategoryCOHNREZNICKCategoryTxt
Amt$2,600Amt
Net Investment Income$1,300NetInvestmentIncomeAmt
Disbursements Charitable Prps$1,300DisbursementsCharitablePrpsAmt

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$81RevenueAndExpensesPerBooksAmt
Net Investment Income$81NetInvestmentIncomeAmt
Disbursements Charitable Prps$0DisbursementsCharitablePrpsAmt

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