2025-11-04T14:27:43-06:00 2024-12-31 Foundation Source 3333 New Hyde Park Rd Ste 406 New Hyde Park NY 11042 990PF 2024-01-01 061636088 Jesse and Joan Kupferberg Family Foundation % Foundation Source JESS 8008391754 Foundation Source 501 Silverside Rd Wilmington DE 198091377 Liane Kupferberg Carter Trustee 8008391754 2025-10-27 true true Jeffrey D Haskell P01345770 8008391754 2024 2025-03-06 01:10:19Z X 11285810 X 0 X 8087 8087 314393 314393 236534 2758428 304150 38158 33844 597172 660474 0 53777 50777 3000 5095 395 712 712 69521 32435 26788 129105 83607 30500 501100 501100 630205 83607 531600 -33033 576867 0 265171 198417 198417 230153 5733228 5855593 7935783 175196 100196 99875 2365408 2581917 3051735 8769156 8736123 11285810 0 0 X 8769156 8736123 8769156 8736123 8769156 8736123 8769156 -33033 8736123 8736123 Publicly-traded Securities 2508885 2280115 228770 228770 Passthrough K1 Capital Gain/(Loss) 29610 BLACKSTONE REAL ESTATE INC TRUST - CLASS S P 2024-01-02 2024-06-05 249543 203773 45770 45770 304150 8018 8018 8018 9931 0 9931 X 0 1913 1913 false false false false false false false true true NY true false false false false true Foundation Source 8008391754 501 Silverside Road Suite 123 Wilmington DE 198091377 false false false true true false false false false false false false false false false false false false false false false false Liane Carter Foundation Source 501 Silverside Rd Wilmington DE 198091377 Trustee 1.0 0 0 0 Marc Carter Foundation Source 501 Silverside Rd Wilmington DE 198091377 Trustee 1.0 0 0 0 Martin Kupferberg Foundation Source 501 Silverside Rd Wilmington DE 198091377 Trustee 1.0 0 0 0 Susan J Lorin Foundation Source 501 Silverside Rd Wilmington DE 198091377 Trustee 1.0 0 0 0 8052923 255735 3059099 11367757 0 11367757 170516 11197241 559862 559862 8018 8018 551844 551844 551844 531600 0 0 0 0 531600 551844 487651 531600 487651 43949 0 0 507895 0 0 NONE X AMERICAN CIVIL LIBERTIES UNION FOUNDATION INC 125 BROAD ST 18TH FLOOR NEW YORK NY 10004 N/A PC General & Unrestricted 30000 AMERICAN FRIENDS OF MAGEN DAVID ADOM 20 W 36TH ST SUITE 1100 NEW YORK NY 10018 N/A PC General & Unrestricted 10000 ANTI-DEFAMATION LEAGUE 605 3RD AVE NEW YORK NY 10158 N/A PC In support of the NY Region 40000 AUTISM SCIENCE FOUNDATION 3 CONTINENTAL RD SCARSDALE NY 10583 N/A PC General & Unrestricted 25000 BRANDEIS UNIVERSITY 415 S ST WALTHAM MA 02453 N/A PC Jesse and Joan Kupferberg Scholarship FUND, The Brandeis Fund, and The L. Anthony Sutin Scholarship Fund 80000 BRANDEIS UNIVERSITY 415 S ST WALTHAM MA 02453 N/A PC Brandeis Hillel 12000 CENTRAL FUND OF ISRAEL 461 CENTRAL AVE CEDARHURST NY 11516 N/A PC For the Camp Shutaf Young Leadership Program 15000 DOROT INC 171 W 85TH ST NEW YORK NY 10024 N/A PC General & Unrestricted 1800 FOOTSTEPS INC 114 JOHN ST UNIT 930 NEW YORK NY 10272 N/A PC General & Unrestricted 1800 FRIENDS OF UNITED HATZALAH INC PO BOX 24666 NEW YORK NY 10087 N/A PC General & Unrestricted 10000 HIAS INC PO BOX 97077 WASHINGTON DC 20090 N/A PC General & Unrestricted 5000 MATAN INC PO BOX 120 BRONX NY 10471 N/A PC General & Unrestricted 10000 METROPOLITAN NEW YORK COORDINATING COUNCIL ON JEWI 1 STATE ST FL 24 NEW YORK NY 10004 N/A PC General & Unrestricted 5000 NEW YORK ABORTION ACCESS FUND PO BOX 7569 NEW YORK NY 10150 N/A PC General & Unrestricted 10000 NEW YORK COMMON PANTRY 8 E 109TH ST NEW YORK NY 10029 N/A PC General & Unrestricted 10000 NEW YORK GILBERT & SULLIVAN PLAYERS INC 225 W 99TH ST NEW YORK NY 10025 N/A PC General & Unrestricted 1500 NEW YORK HALL OF SCIENCE 47-01 111TH ST CORONA NY 11368 N/A PC Autism Access Initiative 50000 NICHOLAS CENTER LTD 382 MAIN ST PORT WASHINGTON NY 11050 N/A PC The Nicholas Center-Pleasantville program 40000 NICHOLAS CENTER LTD 382 MAIN ST PORT WASHINGTON NY 11050 N/A PC Charitable Event 25000 NICHOLAS CENTER LTD 382 MAIN ST PORT WASHINGTON NY 11050 N/A PC Charitable Event 20000 OCEAN CONSERVANCY INC 1300 19TH ST NW 8TH FLOOR WASHINGTON DC 20036 N/A PC General & Unrestricted 5000 PLANNED PARENTHOOD FEDERATION OF AMERICA INC PO BOX 97166 WASHINGTON DC 20090 N/A PC General & Unrestricted 35000 PRO PUBLICA INC 155 AVE OF THE AMERICAS 13TH FL NEW YORK NY 10013 N/A PC General & Unrestricted 5000 SOLOMON SCHECHTER SCHOOL OF MANHATTAN 805 COLUMBUS AVE NEW YORK NY 10025 N/A PC Charitable Event 10000 SOUTHERN POVERTY LAW CENTER INC 400 WASHINGTON AVE MONTGOMERY AL 36104 N/A PC General & Unrestricted 5000 SPECTRUM DESIGNS FOUNDATION LTD 366 MAIN ST PRT WASHINGTN NY 11050 N/A PC General & Unrestricted 5000 SUNRISE MOVEMENT EDUCATION FUND 712 H ST NE UNIT 626 WASHINGTON DC 20002 N/A PC General & Unrestricted 1000 THE NEW YORK TIMES COMMUNITIES FUND 620 8TH AVE NEW YORK NY 10018 N/A PC General & Unrestricted 3000 UNITED JEWISH APPEAL FEDERATION OF JEWISH PHILANTH PO BOX 4227 NEW YORK NY 10261 N/A PC Israel Emergency Fund, and Leadership Lab 25000 YELLOWHAMMER FUND PO BOX 610250 BIRMINGHAM AL 35261 N/A PC General & Unrestricted 5000 501100 14 8087 14 314393 525990 2398 18 234136 K-1 Inc/Loss 525990 3152 14 34453 CLASS ACTION LAWSUIT PROCEEDS 01 103 FEDERAL TAX REFUND 01 400 STATE TAX REFUND 01 50 5550 591622 597172 false false false false false false false false false false Martin Kupferberg * MARTIN KUPFERBERG, TRUSTEE OF JESSE AND JOAN KUPFERBERG FAMILY FOUNDATION (THE "FOUNDATION"), IS PRESIDENT OF KEPCO, INC., A DISQUALIFIED PERSON WHICH PROVIDES ADMINISTRATIVE SERVICES TO THE FOUNDATION. DURING THE TAXABLE YEAR ENDING DECEMBER 31, 2024, THE FOUNDATION PAID $3,000 FOR ADMINISTRATIVE SERVICES RENDERED BY SUCH DISQUALIFIED PERSON AS REPORTED IN FORM 990-PF, PART I, LINE 16C. THE FOUNDATION BILLED AT OR BELOW MARKET RATE. 990-PF FORM 990-PF One or more partnerships have provided a Schedule K-3 for the tax year in which they have checked one or more of the boxes in Part I but not provided sufficient back-up information to allow the Foundation to verify why such boxes were checked or the extent to which the checking of such boxes affects any item on this return. The Foundation has prepared this return to the best of its ability and without any foreign filings for such partnerships based on the information provided to it by these partnerships and on the basis of having received no information to the contrary. Any missing or incomplete information is due to the Foundation's inability to obtain such information and is not a willful attempt to withhold such information. PART I LINE 6A (990-PF) PART I LINE 6A (990-PF) RECONCILIATION OF NET GAIN/(LOSS) FROM SALES OF ASSETS NOT INCLUDED IN PART IV TOTAL INCLUDED IN PART IV: (DETAILS BELOW) NET GAIN/(LOSS): $234,136 TOTAL NOT INCLUDED IN PART IV: PASSTHROUGH K-1 CAPITAL GAIN/(LOSS) - UBI NET GAIN/(LOSS): $2,398 TOTAL PART I, LINE 6A: $236,534 DETAILS OF ASSETS INCLUDED IN PART IV: PUBLICLY-TRAIDED SECURITIES GROSS SALES PRICE: $2,508,885 BOOK BASIS: $2,350,129 NET GAIN/(LOSS): $158,756 PASSTHROUGH K-1 CAPITAL GAIN/(LOSS) - NON UBI NET GAIN/(LOSS): $29,610 SALES OF OTHER ITEMIZED ASSETS GROSS SALES PRICE: $249,543 BOOK BASIS: $203,773 NET GAIN/(LOSS): $45,770 CITIGROUP - 5.950% - 12/31/204 100196 99875 1WS CREDIT INCOME FUND 515483 503149 AGNICO EAGLE MINES LTD 29225 50837 AIR PRODS & CHEM INC 13633 23203 AIRBUS GROUP 14455 12946 ALCON INC 21888 24618 ALLIANT CORP 28186 32527 ALLSTATE CORP 40830 50897 ALPHABET INC CL A 5276 5679 ALPHABET INC CL C 34354 109503 AMAZON COM 52623 111231 AMERICAN EXPRESS CO 2839 5342 AMERICAN TOWER REIT INC 18113 20909 ANALOG DEVICES INC 13960 32931 AON PLC CL A 6623 48487 APOLLO GLOBAL MANAGEMENT, INC 14195 37987 APPLE INC 18342 111687 ASML HOLDING NV NY REG SHS 11915 12475 ASTRAZENECA 37381 48223 AT&T, INC 29202 38709 AUTOLIV INC 75052 170323 BAE SYSTEMS PLC 31373 25722 BERKSHIRE HATHAWAY INC. CLASS 13576 19944 BLACKROCK INC 27378 52281 BLUE OWL CAPITAL 4110 7350 BRIXMOR PPTY GROUP INC COM 16985 27840 BROADCOM INC 1300 6492 BROOKFIELD INFRASTRUCTURE CORP 10257 12803 CALAMOS MARKET NEUTRAL FD CL I 47661 47985 CANADIAN PACIFIC RAILWAY LTD 22016 19540 CENTERPOINT ENERGY 18938 34903 CHART INDUSTRIES, INC 16800 25382 CHENIERE ENERGY INC 17008 39751 CME GROUP, INC 17014 23223 COMCAST CORP 6594 6230 CONOCOPHILLIPS 19924 19834 CONSOLIDATED EDISON INC 10731 10618 CRH PLC - AMERICAN DEPOSITARY 23629 46260 CROWDSTRIKE HOLDINGS, INC 13980 15739 CSX CORP 27048 27010 D R HORTON 11710 39429 DARDEN RESTAURANTS INC 27979 37338 DIGITAL RLTY TR INC 11364 17378 EATON CORP PLC 45902 100557 ELI LILLY & CO 28469 78744 EMERSON ELECTRIC CO 36521 53042 EOG RESOURCES INC 27604 24516 EQUITY LIFESTYLE PRP 33238 33300 EVERUS CONTRUCTION GROUP 5814 14794 EXPAND ENERGY CORP 22384 24888 EXXON MOBIL CORP 29321 33562 FIRST ENERGY CORP 22466 23868 FIRST PLACE FINANCIAL CORP 34394 FIRST TRUST LOW DURATION OPPOR 65643 66921 FIRST TRUST TCW UNCONSTRAINED 69276 67788 FLAGSTAR FINANCIAL INC 62053 12679 FREEPORT-MCMORAN COPPER & GOLD 30453 22886 GEN DYNAMICS CP 5691 5797 GENERAL ELECTRIC CO 29405 29855 GILEAD SCIENCES INC 12354 12839 GOLDMAN SACHS GROUP 19312 28631 HCA INC 5442 5403 HEWLETT PACKARD ENTERPRISE CO 8542 10889 HOME DEPOT INC 36397 61460 HP INC 8316 9006 INTERNATIONAL BUSINESS MACHINE 40587 52759 INTERPUBLIC GROUP OF COS 5944 4539 INVESCO EMERGING MARKETS SOVER 9517 8860 INVESCO PREFERRED ETF 14083 11772 INVESCO S&P 500 EQUAL WEIGHT E 10082 12441 ISHARES 20+ YR TREAS BD 96832 78073 ISHARES BARCLAYS MBS BOND FUND 221419 201512 ISHARES BARCLAYS TIPS BOND FUN 15010 13745 ISHARES CORE MSCI EAFE ETF 136224 156303 ISHARES CORE MSCI EMERGING MAR 108149 102717 JANUS HENDERSON AAA CLO ETF 81184 81136 JOHNSON & JOHNSON 10964 11136 JP MORGAN CHASE 53414 123930 JP MORGAN INTREPID EUROPEAN FU 131977 157326 JP MORGAN STRATEGIC INCOME OPP 248005 247121 JPMORGAN GLOBAL BOND OPPORTUNI 130845 122819 KINDER MORGAN INC 11458 18796 KRAFT HEINZ CO 5868 4791 LAMAR ADVERTISING CO CL A REIT 19228 24348 LANDMARK BANCORP INC 121531 257506 LENNAR CORP 6619 21956 MARKET VECTORS ETF TR FALLEN A 37882 39421 MASTERCARD INC 4724 28961 MCDONALD'S CORP 15978 26090 MDU RESOURCES GROUP 13027 16218 MEDTRONIC PLC 15514 11662 MERCK & CO INC 27388 29844 MICROSOFT CORP 30155 194312 MORGAN STANLEY 25543 37716 MOTOROLA SOLUTIONS INC 14364 48534 NEUBERGER BERMAN STRAT INC-I 2699 2762 NEXTERA ENERGY, INC 55573 78429 NOBLE CORPORATION 24455 17270 NVIDIA CORP 17482 146108 OCCIDENTAL PETROLEUM CORP 127490 115323 OCCIDENTAL PETROLEUM CORP WARR 8017 ORACLE CORP 19783 54325 PAYCHEX 20950 45572 PEPSICO INC 13148 12013 PIMCO INCOME FUND P CLASS 152060 152912 PNC FINANCIAL GROUP INC 23179 28928 PRINCIPAL FINANCIAL GROUP 7352 8051 PROCTER GAMBLE CO 20826 29339 PROLOGIS 28624 39955 PROSHARES S&P 500 DIVIDEND ARI 11100 12543 PUBLIC SVC ENTERPRISE GROUP IN 41291 45625 RAYTHEON TECHNOLOGIES CORP 21852 30203 REALTY INCOME CORP 5309 4273 RIO TINTO PLC SPONSORED ADR 15397 19113 ROCHE HOLDING LTD ADR 25354 20928 S&P GLOBAL INC COM 20969 26894 SCH ST US TRSR ETF 113165 112168 SERVICE CP INTL 15551 28735 SIEMENS AG 14530 19336 SIMON PPTY GROUP INC 10597 12055 SINGAPORE TELE ADR 21937 24783 SOUTHERN COPPER CORP 20330 23147 SPDR DOUBLELINE TOTAL RETURN T 72527 68933 SYNCHRONY FINANCIAL 4439 9295 T-MOBILE US INC 28254 72179 TARGET CORPORATION 5819 5137 TERRENO RLTY CORPCOM 22558 20699 TEXAS INSTRUMENTS INC 22194 32814 THE BLACKSTONE GROUP INC CL A 22938 81900 THERMO FISHER SCIENTIFIC INC 35286 40578 TRUIST FINANCIAL CORPORATION 12901 15877 U G I CP 23136 22584 UBER 17194 20207 UNION PACIFIC 12931 19155 UNITEDHEALTH GROUP INC 11611 10117 VANGUARD GOVT BOND ETF INTERME 51375 50634 VANGUARD GROWTH ETF 159954 341896 VANGUARD INTERMEDIATE TERM COR 81733 79628 VANGUARD SHORT TERM CORPORATE 160791 160233 VANGUARD SMALL-CAP GROWTH ETF 43755 59373 VANGUARD SMALL-CAP VALUE ETF 65360 75705 VANGUARD TOTAL INTL BD IDX ETF 45975 46352 VANGUARD VALUE ETF 237692 405303 VERISK ANALYTICS, INC 13388 28920 VICI PROPERTIES INC 20647 19717 VISTRA ENERGY CORP 11884 11719 WAL-MART STORES INC 10143 9758 WASTE CONNECTIONS 12543 24021 WATSCO INC 10900 35542 WEC ENERGY GROUP, INC 16978 23510 WELLS FARGO & CO 37719 56613 WELLTOWER INC. 7685 11091 WILLIAMS COS 24361 45948 XCEL ENERGY INC 12155 12761 ZOETIS INC 4302 16293 BLACKSTONE PRIVATE CREDIT FD C 252500 248533 BLACKSTONE REAL ESTATE INC TRU 352736 413916 GIF IV PRIVATE INVESTORS OFFSH 113448 19949 GSO PRIVATE INVESTORS OFFSHORE 83800 31755 LEP XVI (LANDMARK) PRIVATE INV 516750 681926 NB SECONDARY OPPS FUND V, L.P 175513 259553 NB SELECT OPPORTUNITIES FUND I 74694 207220 NB SELECT OPPORTUNITIES FUND I 138860 244273 NB SELECT OPPORTUNITIES FUND V 174979 216544 NB SELECT OPPORTUNITIES FUND V 145062 166350 NB SELECT OPPORTUNITIES FUND V VAN BIEMA MASTERS FUND, LP - S 553575 561716 Administrative Fees 26038 26038 Bank Charges 161 161 K-1 Exp NB SECONDARY OPPS FUND 16878 10196 K-1 Exp NB SELECT OPPORTUNITIE 3138 3073 K-1 Exp NB SELECT OPPORTUNITIE 3574 2683 K-1 Exp NB SELECT OPPORTUNITIE 2907 2907 K-1 Exp NB SELECT OPPORTUNITIE 4627 3637 K-1 Exp NB SELECT OPPORTUNITIE 1 K-1 Exp VAN BIEMA MASTERS FUND 11447 9778 State or Local Filing Fees 750 750 K-1 Inc/Loss NB SECONDARY OPPS FUND V, L.P 12255 6465 K-1 Inc/Loss NB SELECT OPPORTUNITIES FUND II LP 7133 6816 K-1 Inc/Loss NB SELECT OPPORTUNITIES FUND III LP 1658 1280 K-1 Inc/Loss NB SELECT OPPORTUNITIES FUND V LP 1752 1752 K-1 Inc/Loss NB SELECT OPPORTUNITIES FUND VI LP -415 124 K-1 Inc/Loss NB SELECT OPPORTUNITIES FUND VII LP 1 K-1 Inc/Loss VAN BIEMA MASTERS FUND, LP - SERIES 15221 17304 Class Action Lawsuit Proceeds 103 103 Federal Tax Refund 400 State Tax Refund 50 Administration of Foundation 3000 3000 Investment Management Services 50777 50777 990-PF Estimated Tax for 2024 4300 990-T Extension for 2023 100 Foreign Tax Paid 395 395 State Income Tax 2023 300