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

THE EPSTEIN FOUNDATION

YES · entities.csv line 81

entity_name: THE EPSTEIN FOUNDATION
jurisdiction: NY
formed_date: 1991
entity_type: 501(c)(3) private foundation
file_number: NY charities Org IDs 04-94-69 (EPTL) and 11-63-39 (Exempt); '049469' as printed on the 990-PF
status: UNKNOWN
dissolved_date: —
predecessor_name: —
registered_agent: —
officers_named: Per Part VIII of the FY1994-95 990-PF: JEFFREY E. EPSTEIN - Trustee, 457 Madison Ave NY NY 10022; MARK L. EPSTEIN - Trustee, 30 Van Dam St NY NY 10018; IRA ZICHERMAN - Trustee, 245 Park Ave NY NY 10167. All at 1 hour/week, compensation $0.
address: 457 Madison Avenue, New York NY 10022 (per the 1995 990-PF) ; 575 Lexington Avenue and 475 Madison Avenue, New York NY 10022 (per the two NY charities registrations, both July 1992)
stated_purpose: Private grantmaking foundation
ownership_note: —
notes: ADDED 2026-09-07 (FINDING-40). EIN 13-3643429. THE EARLIEST LAYER IN THE REGISTER. FY 1 Jun 1994 - 31 May 1995; FMV of assets $4,223,301. CLOSES A SEARCH-LIST ITEM: this is the 'Jeffrey Epstein Foundation' referred to by a correspondent (person-row unpublished) and Harry Beller in 2010 (FINDING-26) and parked in session 13 as possibly not a distinct entity. IT IS DISTINCT - its own EIN and NY registration number, predating C.O.U.Q. (13-3996471, DE 1998) by at least seven years. ADDRESS CONTINUITY: 457 Madison Avenue NY 10022 in 1995 is the SAME ADDRESS Darren K. Indyke gave as incorporator of The Florida Science Foundation in October 2007 and for himself as sole officer on its 2008 Florida annual report (FINDING-25). Twelve years apart. BOOKS IN CARE OF HARRY BELLER, tel [phone redacted], at 457 Madison Avenue - so Beller was keeping this foundation's books in 1995. With FINDING-26 (2010) and the Senate Finance report of 2026-08-04 (FINDING-36), that is a professional relationship documented across AT LEAST 24 YEARS from primary sources at both ends. PREPARER: GEORGE V. DELSON ASSOCIATES, 110 East 59th Street, New York NY 10022, EI No. 13-2842281; return signed 1995-10-09. Public inspection notice published in the NEW YORK LAW JOURNAL, 1995-09-28. CONTRIBUTIONS RECEIVED $3,112,500: Jeffrey E. Epstein, 358 El Brillo Way, Palm Beach FL 33480 - $1,000,000 (1994-12-21); plus a second substantial contributor at a New York address - $2,112,500 (1994-12-12). THAT SECOND FIGURE MATCHES TO THE DOLLAR the book value of the foundation's 40,000 Johnson & Johnson shares, so that contribution was stock rather than cash. HANDLING: the second donor is named on the public return but 'substantial contributor' is NOT a corporate role under REGISTER-DESIGN sec.2(1) and a donation is not a professional statement under sec.2(2), so no person row is created; the fact is recorded here against the entity and phrased by function, as the rule directs. Whether substantial contributors should be their own category is FLAGGED, NOT DECIDED. GRANTS PAID $500,769 across ~28 recipients incl. The Rockefeller University $200,000 (two payments), Friends of Harvard Radcliffe Hillel $50,000, The Aspen Institute, Santa Fe Institute $25,000, The Trilateral Commission $25,000, Interlochen, The Frick Collection, MoMA, Dance Theatre of Harlem, YIVO, Holocaust Tracing Center, Outward Bound. A conventional New York cultural-and-scientific grant list. PORTFOLIO: 40,000 Johnson & Johnson, 17,100 Maybelline, 10,100 Harvey's Casino Resorts, 20,000 Bonpais SA ADR, $80,000 US Treasury note; book $2,637,740, FMV $3,147,688. EXCESS DISTRIBUTION CARRYOVERS from 1991 ($107,781), 1992 ($140,081) and 1993 ($347,400) - THE FOUNDATION WAS OPERATING AND DISTRIBUTING BY 1991 AT THE LATEST, so earlier returns should exist. OPEN: its relationship to The C.O.U.Q. Foundation is NOT established - different EINs, different registration numbers, different addresses. Beller's 'different names for the same foundation' now has a third candidate referent. DO NOT ASSUME SUCCESSION; get the filings. | *** NY CHARITIES BUREAU, searched by EIN 2026-09-07 (FINDING-42). THE EIN RETURNS TWO REGISTRATIONS, BOTH NAMED "EPSTEIN INTERESTS", NOT 'The Epstein Foundation'. (1) ORG ID 04-94-69 — registration category EPTL — address 575 LEXINGTON AVENUE, New York NY 10022 — Registration Statement for Charitable Organizations received 1992-07-01. THIS IS THE REGISTRATION CITED ON THE 990-PF: the return gives 'State registration number 049469', which is 04-94-69 without the dashes. (2) ORG ID 11-63-39 — registration category EXEMPT — address 475 MADISON AVENUE, New York NY 10022 — Registration Statement received 1992-07-28. BOTH registration documents are marked NOT AVAILABLE FOR DOWNLOAD; no annual filing documents and no other filed documents for either. NY FOIL is the route. TWO CONSEQUENCES. (a) 575 LEXINGTON AVENUE IS ON THE RECORD IN JULY 1992 — twenty-five years before the 2017 JSC Interiors letterhead and the 575 Lexington 4th Floor officer addresses on the Gratitude America 990-PF. (b) ADDRESS DISCREPANCY, NOT RESOLVED: the registry says 475 MADISON AVENUE; the 1995 990-PF says 457 MADISON AVENUE (twice — the entity address and the location of the books), and Indyke's 2007 FSF Articles say 457 Madison Avenue 4th Floor. 475 and 457 Madison are DIFFERENT BUILDINGS. This may be a transcription error at either end or two genuine addresses. DO NOT ASSUME A TYPO; both are recorded as stated by their source. NAME NOTE: 'EPSTEIN INTERESTS' also appears on AMADOR EXHIBIT C as a JPMorgan account holder (acct 8912) — the same name, and now with an EIN and two NY registrations behind it.
named_in_primary: IRS Form 990-PF, The Epstein Foundation, EIN 13-3643429, FY 1 Jun 1994 - 31 May 1995 (IU Indianapolis archives, Lilly Family School of Philanthropy)
primary_naming_url: —
verified: YES
primary_source_url: IRS Form 990-PF, The Epstein Foundation, EIN 13-3643429, FY 1 Jun 1994 - 31 May 1995 (IU Indianapolis archives, Lilly Family School of Philanthropy) ; NYS OAG Charities Bureau registry, https://charities-search.ag.ny.gov/RegistrySearch — Org IDs 04-94-69 and 11-63-39, both EPSTEIN INTERESTS, EIN 13-3643429
date_verified: 2026-09-07
formed_date_note: not established; operating and distributing by 1991 at the latest