Nonprofit · EIN 26-1604395
SAM AND BEATRICE EPSTEIN FOUNDATION INC A NJ NONPROFIT CORP
Tax-exempt · VERO BEACH, FL 32966
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990-PF | $119,075 | $4,000 | $115,075 | $403,434 | $0 | $403,434 |
| December 31, 2024 | 990-PF | $148,249 | $80,234 | $68,015 | $288,522 | $0 | $288,522 |
| December 31, 2023 | 990-PF | $110,935 | $884,562 | -$773,627 | $243,369 | $0 | $243,369 |
Financial details: 990-PF for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $0
- Dividends
- $109,400
- Interest
- $9,675
Expenses
- Grants and similar amounts paid
- $4,000
- Compensation of officers, directors and key employees
- $0
- Salaries, compensation and benefits (total)
- $0
- Disbursements for charitable purposes
- $3,522,015
- Excise tax on investment income
- $1,655
Balance sheet and other
- Total assets, start of year
- $288,522
- Total assets, end of year
- $403,434
- Total liabilities, end of year
- $0
- Net assets, end of year
- $403,434
- Fair market value of assets
- $23,368,932
- Qualifying distributions
- $3,522,015
- Net investment income
- $119,075
From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.
Officers, directors and key employees
As listed on the 990-PF for the year ended December 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Leonard Epstein 5950 Bella Rosa Ln, Vero Beach, FL 32966 | President | 10 | $0 |
| Laurence Epstein 725A Mount Vernon Rd, Monroe, NJ 088311595 | Secretary | 4 | $0 |
| Lori Miculka 118 Rolling Hill Drive, La Grange, TX 789455726 | Vice President | 2 | $0 |
990-PF for the year ended December 31, 2024: 3 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Leonard Epstein 135 Trailstone Dr, Bastrop, TX 78602 | President | 10 | $0 |
| Laurence Epstein 725A Mount Vernon Rd, Monroe, NJ 088311595 | Secretary | 4 | $0 |
| Lori Miculka 118 Rolling Hill Drive, La Grange, TX 789455726 | Vice President | 2 | $0 |
990-PF for the year ended December 31, 2023: 3 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Leonard Epstein 12224 Prairie Dunes Rd, Boynton Beach, FL 334376013 | President | 15 | $0 |
| Laurence Epstein 725A Mount Vernon Rd, Monroe, NJ 088311595 | Secretary | 10 | $0 |
| Lori Miculka 118 Rolling Hill Drive, La Grange, TX 789455726 | Vice President | 5 | $0 |
Address and contacts
- Address (IRS master file)
- 5950 BELLA ROSA LN, VERO BEACH, FL 32966-2191
- In care of
- % LEONARD EPSTEIN
- Signed the 990-PF
- Leonard Epstein, President
- Phone
- (561) 704-2685
What it must file and when
IRS records say it files Form 990-PF. Private foundations file every year. Its accounting year ends in December, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | December 31, 2025 | May 15, 2026 | 990-PF on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990-PF on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990-PF on file |
IRS record
- EIN
- 26-1604395
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Private non-operating foundation
- Donations deductible (Pub 78)
- Private foundation, 30% limit
- Exempt since
- 2009
- Accounting year ends
- December
- Files
- Form 990-PF
- Category (NTEE)
- Education (B82)
- Assets (IRS master file)
- $403,434
- Income (IRS master file)
- $119,075
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990-PF | December 2025 | $119,075 | $4,000 | $403,434 | IRS |
| 990-PF | December 2024 | $148,249 | $80,234 | $288,522 | IRS |
| 990-PF | December 2023 | $110,935 | $884,562 | $243,369 | XML |
| 990-PF | December 2022 | – | – | – | IRS |
| 990-PF | December 2021 | – | – | – | IRS |
| 990-PF | December 2020 | – | – | – | IRS |
| 990-PF | December 2018 | – | – | – | IRS |
990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 26-1604395).
Questions about SAM AND BEATRICE EPSTEIN FOUNDATION INC A NJ NONPROFIT CORP
- What is the EIN of SAM AND BEATRICE EPSTEIN FOUNDATION INC A NJ NONPROFIT CORP?
- The employer identification number (EIN) of SAM AND BEATRICE EPSTEIN FOUNDATION INC A NJ NONPROFIT CORP is 26-1604395.
- Is SAM AND BEATRICE EPSTEIN FOUNDATION INC A NJ NONPROFIT CORP tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2009.
- Are donations to SAM AND BEATRICE EPSTEIN FOUNDATION INC A NJ NONPROFIT CORP tax-deductible?
- Yes. It is listed in IRS Publication 78 (Private foundation, 30% limit).
- Which annual return does SAM AND BEATRICE EPSTEIN FOUNDATION INC A NJ NONPROFIT CORP file?
- Form 990-PF. Private foundations file every year.
- When is the next return of SAM AND BEATRICE EPSTEIN FOUNDATION INC A NJ NONPROFIT CORP due?
- The return for tax year 2026 (the year ending December 31, 2026) is due May 17, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did SAM AND BEATRICE EPSTEIN FOUNDATION INC A NJ NONPROFIT CORP last file with the IRS?
- The latest return in the IRS public files is the 990-PF for the year ended December 2025.
- Who are the officers and directors of SAM AND BEATRICE EPSTEIN FOUNDATION INC A NJ NONPROFIT CORP?
- The 990-PF for the year ended December 31, 2025 lists 3 people; 0 received compensation from the organization.
- How much revenue does SAM AND BEATRICE EPSTEIN FOUNDATION INC A NJ NONPROFIT CORP have?
- On its 990-PF for the year ended December 31, 2025 it reported revenue of $119,075, expenses of $4,000 and total assets of $403,434 at year end.
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