Entity register · People · entities.csv · people.csv · exclusions.csv

GRATITUDE AMERICA, LTD.

YES · entities.csv line 39

entity_name
GRATITUDE AMERICA, LTD.
jurisdiction
VI
formed_date
2012-04-25
entity_type
Domestic NONPROFIT Corporation
file_number
582530
status
Dissolved/Withdrawn
dissolved_date
—
predecessor_name
—
registered_agent
BUSINESS BASICS VI, LLC
officers_named
Per 990-PF Part VIII (signed federal return): RICHARD KAHN — President, 575 Lexington Ave 4th Floor, New York NY 10022; DARREN K INDYKE — Treasurer, 575 Lexington Ave 4th Floor, New York NY 10022; ERIKA A KELLERHALS — Secretary, 9053 Estate Thomas Suite 101, St Thomas VI 00802. All listed at 1.00 hr/week, compensation $0.
address
9053 Estate Thomas Ste 101, Charlotte Amalie VI 00802
stated_purpose
Investment vehicle
ownership_note
501(c)(3) private foundation. EIN 66-0789697. Return box checked: makes contributions ONLY to preselected charitable organizations; does not accept unsolicited requests.
notes
VERIFIED — USVI registry + IRS 990-PF. Last USVI annual report 2024. OFFICERS CONFIRMED ON A SIGNED FEDERAL RETURN: Kahn President, Indyke Treasurer, both at 575 Lexington Ave 4th Fl — the same address on the JSC Interiors employment letter; Kellerhals Secretary at 9053 Estate Thomas Ste 101 — the Business Basics VI address on all 21 verified USVI entities. FUNDING: dormant 2012-2014 (net assets $1). FY2015 received a SINGLE CONTRIBUTION OF $10,003,000; total expenses that year $768; grants paid $0. FY2018 paid $891,440 in grants to nine preselected recipients: Kuhn Foundation, Pasadena CA $500,000; Humanity Plus, Los Angeles $100,000; Ass. pour la Promotion de la Politique Culturelle, 164 Bd Montparnasse, Paris $57,897; VSL Baleto Teatras, Vilnius, Lithuania $28,543; Edge Foundation Inc, 260 Fifth Ave NY $35,000; Cancer Research Wellness Institute, Carmel CA $25,000; Shakespeare Theatre of New Jersey $25,000; The New School, NY $25,000; Junior Tennis Champions Center, College Park MD $10,000. FY2018 also: consulting expense $20,000 (payee not named); investment management fees $18,151; publicly traded stocks FMV $3,565,448. Still held $8.18M total assets in 2022, $0 liabilities; now absent from the IRS current tax-exempt list. PREPARER: David M Hasson, CPA, PTIN P00035228 — SHR CPAs LLC (2015) / Seckendorf Hasson and Reilly CPAs LLC, EIN 90-0436485, 3000 Marcus Ave, Lake Success NY (2018). TY2018 return signed 2019-11-15, three months after Epstein's death. | SAC para 31 (USVI v. JPMorgan, Doc 119, filed 2023-04-12): 'Epstein's lawyer, Darren K. Indyke, and accountant, Richard Kahn, now the Co-Executors of Epstein's Estate, authorized or directed many of the transactions in JP Morgan accounts held by Epstein or related entities,' citing USVI v. Indyke, ST-20-CV-14 paras 8-10, 76-117. ALLEGATION, not a finding. | *** EFTA00153569 READ IN FULL 2026-09-07 (FINDING-34). Three pages, five emails 2020-01-17 to 2020-03-06, all individual names redacted. TRACFIN (French FIU) Egmont request ref 290581 concerning the relationship between ASSOCIATION POUR LA PROMOTION DE LA POLITIQUE CULTURELLE and GRATITUDE AMERICA LTD: 'The French account of POLITIQUE CULTURELLE received 50,000 Euros from the Deutsche Bank account of GRATITUDE. The transaction was flagged because it lacked a clear purpose and suspicions are it may be funds from illicit activities.' FinCEN: beneficial owner Jeffrey Epstein; 'SARs identified Epstein as a PEP due to his ties to high-level (current/former) USG officials'; 'Research identified three SARs and commercial records.' RECONCILIATION: the TY2018 990-PF above already lists a grant to 'Ass. pour la Promotion de la Politique Culturelle, 164 Bd Montparnasse, Paris - $57,897'. Same payer, same payee, same period; $57,897/EUR50,000 implies ~1.158 USD/EUR, inside the 2018 range. VERY LIKELY THE SAME PAYMENT - NOT AN ESTABLISHED IDENTITY: no matched reference number, no bank record in hand. The purpose the French authorities could not see was disclosed on a signed US federal return as a grant to a preselected charitable recipient. A flag is a question, not an answer. Note: a SAR is a filing by a financial institution, not a finding of wrongdoing, and SARs themselves are confidential by law — what is public here is the reference to their existence. | Deutsche Bank records show accounts styled 'Gratitude America MMDA' and 'Gratitude America Checking' with DB-SDNY Bates references: $225,000 (2016-02-03, DB-SDNY-0005198), $200,000 (2017-03-06, DB-SDNY-0006006), $150,000 (DB-SDNY-0005264), and a further entry at DB-SDNY-0005198 dated 2016-01-07 — see EFTA00080260, EFTA00027019 (DataSet 8), EFTA00104945, EFTA00080250. | EFTA01273131 (DataSet 10): wire record, 'Originator Beneficiary GRATITUDE AMERICA, LTD.' | TO READ FIRST: EFTA00153569. | *** FOUNDING DOCUMENTS OBTAINED 2026-09-07 from the NY Charities Bureau (FINDING-38). IRS determination letter: EIN 66-0789697, exemption EFFECTIVE 2012-04-25, private foundation under 509(a), addressed 9100 Havensight Port of Sale Ste 15, St Thomas. ORIGINAL ARTICLES: principal office 9100 HAVENSIGHT, PORT OF SALE, SUITE 15-16 — a THIRD address for this cluster — with resident agent BUSINESS BASICS VI, LLC AT THE SAME SUITE. Original Article III object was a SINGLE CLAUSE: 'To support the expression of gratitude for the ideals of America', plus 501(c)(3) boilerplate. AMENDMENT executed January 2015 deleted Article III sec.1 entirely and substituted a far wider object: charitable, religious, educational AND SCIENTIFIC purposes; grants to other 501(c)(3)s; 'To support American's achievements in all fields... in the forms of letters, prizes, gifts, grants, books, documentaries and other media formats'; and 'To support scientific endeavors and research in all fields.' SEQUENCE: incorporated 2012-04-25 -> dormant 2012-2014 with net assets $1 -> PURPOSE AMENDED 2015-01-29 -> FY2015 single contribution of $10,003,000 -> filed with NY Charities Bureau 2015-12-24. GUARDRAIL: widening a charitable object before a large gift is ordinary and lawful; the order of events is documentary, the motive is NOT asserted. SIGNATORIES: Jeffrey E. Epstein (acknowledged 2015-01-29 St Thomas before ERIKA A. KELLERHALS, Notary Public LNP-11-14); Darren K. Indyke (acknowledged New York before HABIBE AVDIU, NY Notary 01AV6313116, Richmond County); Erika A. Kellerhals (acknowledged St Thomas before GINA MARIE BRYAN, Notary Public NP-76-13). NOTE: Kellerhals signed as a party AND took Epstein's acknowledgement on the same instrument; her own was taken before a different notary. Recorded as a documentary observation only — whether that is permissible under VI notarial law is NOT asserted here. BYLAWS (poor scan, nothing quoted verbatim): initial board legible as President JEFFREY EPSTEIN, Treasurer DARREN INDYKE, Secretary ERIKA A. KELLERHALS. OFFICER CHANGE: the signed 990-PFs for TY2015 and TY2018 show RICHARD KAHN as President. Epstein was the original President; date and mechanism of the change are not in these documents.
named_in_primary
USVI v. Estate of Epstein, ST-20-CV-014 (V.I. Super. Ct.), subpoena to Atelier 4 Inc., filed 2020-09-03, definition of 'Epstein Entities'
primary_naming_url
https://www.vicourts.org/common/pages/DisplayFile.aspx?itemId=17035338
verified
YES
primary_source_url
https://www.corporationsandtrademarks.vi.gov (USVI Div. of Corporations & Trademarks entity search) ; IRS Form 990-PF, Gratitude America Ltd, EIN 66-0789697 (TY2015 DLN 93491314001026; TY2018 DLN 93491319021159) ; https://www.justice.gov/epstein/files/DataSet 9/EFTA00153569.pdf ; NYS Office of the Attorney General, Charities Bureau — Gratitude America, Ltd. filing received 2015-12-24: Articles of Incorporation; Amendment to Articles of Incorporation (Jan 2015); Bylaws; IRS determination letter
date_verified
2026-09-06
formed_date_note
—

People recorded against this entity