Nonprofit · EIN 31-1684510
DIANA & MICHAEL DAVID EPSTEIN FOUNDATION INC
Tax-exempt · ROCKVILLE, MD 20852
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990-PF | $375,186 | $295,089 | $80,097 | $84,306 | $0 | $84,306 |
| December 31, 2024 | 990-PF | $108,422 | $327,764 | -$219,342 | $4,620 | $0 | $4,620 |
| December 31, 2023 | 990-PF | $63,430 | $460,725 | -$397,295 | $224,334 | $0 | $224,334 |
Financial details: 990-PF for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $375,000
- Interest
- $186
Expenses
- Grants and similar amounts paid
- $287,994
- Disbursements for charitable purposes
- $287,994
Balance sheet and other
- Total assets, start of year
- $4,620
- Total assets, end of year
- $84,306
- Total liabilities, end of year
- $0
- Net assets, end of year
- $84,306
- Fair market value of assets
- $84,306
- Qualifying distributions
- $287,994
- Net investment income
- $186
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 |
|---|---|---|---|
| MICHAEL DAVID EPSTEIN 10501 WILLOWBROOK DRIVE, POTOMAC, MD 20854 | PRES & TREAS | 0 | $0 |
| DIANA ELY EPSTEIN 10501 WILLOWBROOK DRIVE, POTOMAC, MD 20854 | VP/SECRETARY | 0 | $0 |
| SAMANTHA EPSTEIN 300 EAST 77TH ST 4B, NEW YORK, NY 100213375 | ASST SECRETA | 0 | $0 |
| MICHAEL DAVID EPSTEIN 10501 WILLOWBROOK DRIVE, POTOMAC, MD 20854 | DIRECTOR | 0 | $0 |
| DIANA ELY EPSTEIN 10501 WILLOWBROOK DRIVE, POTOMAC, MD 20854 | DIRECTOR | 0 | $0 |
| JONATHAN RUBENSTEIN 300 EAST 77TH STREET 4B, NEW YORK, NY 100213375 | DIRECTOR | 0 | $0 |
| SAMANTHA EPSTEIN 300 EAST 77TH ST 4B, NEW YORK, NY 100213375 | DIRECTOR | 0 | $0 |
| NEIL GURVITCH 4416 EAST WEST HIGHWAY 4TH FL, BETHESDA, MD 208144568 | VICE PRESIDE | 0 | $0 |
| NEIL GURVITCH 4416 EAST WEST HIGHWAY 4TH FL, 4TH FL, BETHESDA, MD 208144568 | DIRECTOR | 0 | $0 |
990-PF for the year ended December 31, 2024: 9 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| MICHAEL DAVID EPSTEIN 10501 WILLOWBROOK DRIVE, POTOMAC, MD 20854 | PRES & TREAS | 0 | $0 |
| DIANA ELY EPSTEIN 10501 WILLOWBROOK DRIVE, POTOMAC, MD 20854 | VP/SECRETARY | 0 | $0 |
| SAMANTHA EPSTEIN 300 EAST 77TH ST 4B, NEW YORK, NY 100213375 | ASST SECRETA | 0 | $0 |
| MICHAEL DAVID EPSTEIN 10501 WILLOWBROOK DRIVE, POTOMAC, MD 20854 | DIRECTOR | 0 | $0 |
| DIANA ELY EPSTEIN 10501 WILLOWBROOK DRIVE, POTOMAC, MD 20854 | DIRECTOR | 0 | $0 |
| JONATHAN RUBENSTEIN 300 EAST 77TH STREET 4B, NEW YORK, NY 100213375 | DIRECTOR | 0 | $0 |
| SAMANTHA EPSTEIN 300 EAST 77TH ST 4B, NEW YORK, NY 100213375 | DIRECTOR | 0 | $0 |
| NEIL GURVITCH 4416 EAST WEST HIGHWAY 4TH FL, BETHESDA, MD 208144568 | VICE PRESIDE | 0 | $0 |
| NEIL GURVITCH 4416 EAST WEST HIGHWAY 4TH FL, 4TH FL, BETHESDA, MD 208144568 | DIRECTOR | 0 | $0 |
990-PF for the year ended December 31, 2023: 9 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| MICHAEL DAVID EPSTEIN 10501 WILLOWBROOK DRIVE, POTOMAC, MD 20854 | PRES & TREAS | 0 | $0 |
| DIANA ELY EPSTEIN 10501 WILLOWBROOK DRIVE, POTOMAC, MD 20854 | VP/SECRETARY | 0 | $0 |
| SAMANTHA EPSTEIN 300 EAST 77TH ST 4B, NEW YORK, NY 100213375 | ASST SECRETA | 0 | $0 |
| MICHAEL DAVID EPSTEIN 10501 WILLOWBROOK DRIVE, POTOMAC, MD 20854 | DIRECTOR | 0 | $0 |
| DIANA ELY EPSTEIN 10501 WILLOWBROOK DRIVE, POTOMAC, MD 20854 | DIRECTOR | 0 | $0 |
| JONATHAN RUBENSTEIN 300 EAST 77TH STREET 4B, NEW YORK, NY 100213375 | DIRECTOR | 0 | $0 |
| SAMANTHA EPSTEIN 300 EAST 77TH ST 4B, NEW YORK, NY 100213375 | DIRECTOR | 0 | $0 |
| NEIL GURVITCH 4416 EAST WEST HIGHWAY 4TH FL, BETHESDA, MD 208144568 | VICE PRESIDE | 0 | $0 |
| NEIL GURVITCH 4416 EAST WEST HIGHWAY 4TH FL, 4TH FL, BETHESDA, MD 208144568 | DIRECTOR | 0 | $0 |
Address and contacts
- Address (IRS master file)
- 5410 EDSON LANE, ROCKVILLE, MD 20852-3107
- In care of
- % ELYSE VINITSKY
- Signed the 990-PF
- MICHAEL DAVID EPSTEIN, PRES & TREAS
- Return prepared by
- HARITON MANCUSO & JONES PC
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
- 31-1684510
- 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
- 2000
- Accounting year ends
- December
- Files
- Form 990-PF
- Category (NTEE)
- Philanthropy, voluntarism and grantmaking foundations (T22)
- Assets (IRS master file)
- $84,306
- Income (IRS master file)
- $375,186
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990-PF | December 2025 | $375,186 | $295,089 | $84,306 | IRS |
| 990-PF | December 2024 | $108,422 | $327,764 | $4,620 | IRS |
| 990-PF | December 2023 | $63,430 | $460,725 | $224,334 | XML |
| 990-PF | December 2022 | – | – | – | IRS |
| 990-PF | December 2021 | – | – | – | IRS |
| 990-PF | December 2020 | – | – | – | 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 31-1684510).
Questions about DIANA & MICHAEL DAVID EPSTEIN FOUNDATION INC
- What is the EIN of DIANA & MICHAEL DAVID EPSTEIN FOUNDATION INC?
- The employer identification number (EIN) of DIANA & MICHAEL DAVID EPSTEIN FOUNDATION INC is 31-1684510.
- Is DIANA & MICHAEL DAVID EPSTEIN FOUNDATION INC tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2000.
- Are donations to DIANA & MICHAEL DAVID EPSTEIN FOUNDATION INC tax-deductible?
- Yes. It is listed in IRS Publication 78 (Private foundation, 30% limit).
- Which annual return does DIANA & MICHAEL DAVID EPSTEIN FOUNDATION INC file?
- Form 990-PF. Private foundations file every year.
- When is the next return of DIANA & MICHAEL DAVID EPSTEIN FOUNDATION INC 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 DIANA & MICHAEL DAVID EPSTEIN FOUNDATION INC 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 DIANA & MICHAEL DAVID EPSTEIN FOUNDATION INC?
- The 990-PF for the year ended December 31, 2025 lists 9 people; 0 received compensation from the organization.
- How much revenue does DIANA & MICHAEL DAVID EPSTEIN FOUNDATION INC have?
- On its 990-PF for the year ended December 31, 2025 it reported revenue of $375,186, expenses of $295,089 and total assets of $84,306 at year end.
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