2024-11-15T00:39:36-06:00 2023-12-31 Foundation Source 3333 New Hyde Park Rd Ste 406 New Hyde Park NY 11042 990PF 2023-01-01 061636088 Jesse and Joan Kupferberg Family Foundation % Foundation Source JESS 8008391754 Foundation Source 501 Silverside Rd Wilmington DE 198091377 martin kupferberg trustee 8008391754 2024-11-14 true true Jeffrey D Haskell P01345770 8008391754 2023 2024-10-15 13:58:12Z X 10783044 X 0 X 15214 15214 292467 292467 -47758 2969453 0 61367 57386 321290 365067 0 49119 46119 3000 7212 712 67871 36284 26326 124202 83115 29326 484600 484600 608802 83115 513926 -287512 281952 596258 265171 265171 262372 230153 231269 5893571 5733228 7224611 198321 175196 173509 2106146 2365408 2888484 9056668 8769156 10783044 0 0 X 9056668 8769156 9056668 8769156 9056668 8769156 9056668 -287512 8769156 8769156 Publicly-traded Securities 2425142 2374080 51062 51062 Passthrough K1 Capital Gain/(Loss) 56530 BLACKSTONE GSO PRIVATE INVESTORS, LP (OFFSHORE) P 2019-12-31 2023-10-01 185182 -185182 -185182 VAN BIEMA GLOBAL VALUE FUND, LP P 2019-07-31 2023-12-31 544311 483014 61297 61297 -16293 3919 3919 3919 9550 0 9550 X 0 5631 5631 false false false false false true true false true true NY true false false false false true Foundation Source 8008391754 55 WALLS DRIVE FL 3 Fairfield CT 06824 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 7387899 475429 2866362 10729690 0 10729690 160945 10568745 528437 528437 3919 3919 524518 524518 524518 513926 0 0 0 0 513926 524518 477059 513926 477059 36867 0 0 487651 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 NY Region 40000 AUTISM SCIENCE FOUNDATION 3 CONTINENTAL RD SCARSDALE NY 10583 N/A PC The Next Gen Sibs Project 25000 BRANDEIS UNIVERSITY 415 S ST WALTHAM MA 02453 N/A PC Brandeis Hillel 12000 BRANDEIS UNIVERSITY 415 S ST WALTHAM MA 02453 N/A PC The L. Anthony Sutin Scholarship Fund 8000 BRANDEIS UNIVERSITY 415 S ST WALTHAM MA 02453 N/A PC Jesse and Joan Kupferberg Scholarship fund and the Brandeis Fund 60000 CENTRAL FUND OF ISRAEL 461 CENTRAL AVE CEDARHURST NY 11516 N/A PC Camp Shutaf Scholarship Fund 5000 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 442 5TH AVE STE 1866 NEW YORK NY 10018 N/A PC General & Unrestricted 10000 HIAS INC PO BOX 97077 WASHINGTON DC 20090 N/A PC General & Unrestricted 5000 MET COUNCIL HOME CARE SERVICES INC ONE STATE ST PLAZA 24TH FLOOR NEW YORK NY 10004 N/A PC General & Unrestricted 5000 NATIONAL NETWORK OF ABORTION FUNDS PO BOX 7569 NEW YORK NY 10150 N/A PC General & Unrestricted 10000 NATIONAL RAMAH COMMISSION INC 3080 BROADWAY NEW YORK NY 10027 N/A PC Charitable Event 2500 NEW YORK COMMON PANTRY 8 E 109TH ST NEW YORK NY 10029 N/A PC Congregation and Zarua annual sponsorship fund 10000 NEW YORK GILBERT & SULLIVAN PLAYERS INC 225 W 99TH ST NEW YORK NY 10025 N/A PC General & Unrestricted 1000 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 Charitable Event 20000 NICHOLAS CENTER LTD 382 MAIN ST PORT WASHINGTON NY 11050 N/A PC General & Unrestricted 20000 NICHOLAS CENTER LTD 382 MAIN ST PORT WASHINGTON NY 11050 N/A PC The Nicholas Center--Pleasantville 28000 OCEAN CONSERVANCY INC 1300 19TH ST NW 8TH FLOOR WASHINGTON DC 20036 N/A PC General & Unrestricted 5000 PLANNED PARENTHOOD FEDERATION OF AMERICA INC 123 WILLIAMS ST 10TH FL NEW YORK NY 10038 N/A PC General & Unrestricted 30000 PRO PUBLICA INC 155 AVE OF THE AMERICAS 13TH FL NEW YORK NY 10013 N/A PC General & Unrestricted 5000 RAMAPO FOR CHILDREN INC 49 W 38TH ST 5TH FLOOR NEW YORK NY 10018 N/A PC General & Unrestricted 7500 SOLOMON SCHECHTER SCHOOL OF MANHATTAN 805 COLUMBUS AVE NEW YORK NY 10025 N/A PC Charitable Event 10000 SOLOMON SCHECHTER SCHOOL OF MANHATTAN 805 COLUMBUS AVE NEW YORK NY 10025 N/A PC Chanukah Match 30000 SOUTHERN POVERTY LAW CENTER INC 400 WASHINGTON AVE MONTGOMERY AL 36104 N/A PC General & Unrestricted 5000 SPECTRUM DESIGNS FOUNDATION LTD 416 MAIN ST PRT WASHINGTN NY 11050 N/A PC For purchasing AED machines and staff training at Port Washington and Pleasantville Spectrum sites 10000 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 18000 YELLOWHAMMER FUND PO BOX 610250 BIRMINGHAM AL 35261 N/A PC General & Unrestricted 5000 484600 14 15214 14 292467 525990 -15512 18 -32246 K-1 Inc/Loss 525990 -2485 14 25125 CLASS ACTION LAWSUIT PROCEEDS 01 23 INCOME FROM PFIC 01 38704 -17997 339287 321290 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, 2023, 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. PART I LINE 6A (990-PF) 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): $(32,246) TOTAL NOT INCLUDED IN PART IV: PASSTHROUGH K-1 CAPITAL GAIN/(LOSS) - UBI NET GAIN/(LOSS): $(15,512) TOTAL PART I, LINE 6A: $(47,758) DETAILS OF ASSETS INCLUDED IN PART IV: PUBLICLY-TRAIDED SECURITIES GROSS SALES PRICE: $2,418,055 BOOK BASIS: $2,374,084 NET GAIN/(LOSS): $43,971 PASSTHROUGH K-1 CAPITAL GAIN/(LOSS) - NON UBI NET GAIN/(LOSS): $56,530 SALES OF OTHER ITEMIZED ASSETS GROSS SALES PRICE: $551,398 BOOK BASIS: $684,145 NET GAIN/(LOSS): $(132,747) CITIGROUP - 5.950% - 12/31/204 100196 97853 JPMORGAN CHASE & CO PERP-R NT 75000 75656 AGCO CP 18745 18212 AGNICO EAGLE MINES LTD 29225 35653 AIR PRODS & CHEM INC 13633 21904 ALCON INC 12854 14452 ALLIANT CORP 28186 28215 ALLSTATE CORP 5677 6299 ALPHABET INC CL C 23939 70465 AMAZON COM 47623 72172 AMERICAN EXPRESS CO 13237 14425 AMERICAN TOWER REIT INC 12245 18134 ANALOG DEVICES INC 13960 30777 AON PLC CL A 7408 43944 APOLLO GLOBAL MANAGEMENT, INC 14195 21434 APPLE INC 18856 88179 ASML HOLDING NV NY REG SHS 10987 13625 ASTRAZENECA 19679 37043 AUTOLIV INC 75052 200104 BECTON DICKINSON & CO 12619 12192 BERKSHIRE HATHAWAY INC. CLASS 13576 15693 BLACKROCK INC 22673 36531 BLACKSTONE SEC LENDING 505000 548460 BLUE OWL CAPITAL 6327 7316 BRIXMOR PPTY GROUP INC COM 16985 23270 BROADCOM INC 4028 13395 BROOKFIELD INFRASTRUCTURE ORD 10257 11290 CANADIAN PACIFIC RAILWAY LTD 13990 13836 CATALENT INC 10393 9435 CENTERPOINT ENERGY 18938 31427 CHART INDUSTRIES, INC 16948 18132 CHENIERE ENERGY INC 7467 21339 CHESAPEAKE ENERGY CORPORATION 22384 19235 CHEVRON CORP 30632 28490 CHUBB LIMITED 16955 32770 CISCO SYSTEMS INC 26326 25260 CME GROUP, INC 17014 21060 COMCAST CORP 13105 12629 CONOCOPHILLIPS 19924 23214 CONSOLIDATED EDISON INC 7753 7823 CRH PLC - AMERICAN DEPOSITARY 28354 41496 CSX CORP 22450 25690 CVS CAREMARK CORP 29940 31584 D R HORTON 13391 45442 DARDEN RESTAURANTS INC 27979 32860 DEERE CO 6459 6398 DIGITAL RLTY TR INC 11460 13458 EATON CORP PLC 24125 58760 ELEVANCE HEALTH INC 27290 28765 ELI LILLY & CO 28031 63538 EMERSON ELECTRIC CO 36258 42533 EOG RESOURCES INC 27604 24190 EQT CORPORATION 12042 13299 EXXON MOBIL CORP 12717 15897 FIRST PLACE FINANCIAL CORP 34394 GEN DYNAMICS CP 4157 4414 GILEAD SCIENCES INC 26454 28354 HCA INC 8764 8932 HEWLETT PACKARD ENTERPRISE CO 10281 10494 HOME DEPOT INC 34137 52676 HP INC 6242 6229 INTERNATIONAL BUSINESS MACHINE 12960 14720 INTERPUBLIC GROUP OF COS 12303 10739 INVESCO EMERGING MARKETS SOVER 21866 17919 INVESCO PREFERRED ETF 13167 10816 INVESCO S&P 500 EQUAL WEIGHT E 19313 21461 ISHARES 20+ YR TREAS BD 113730 103527 ISHARES BARCLAYS MBS BOND FUND 216692 200578 ISHARES BARCLAYS SHORT TREASUR 55188 55065 ISHARES BARCLAYS TIPS BOND FUN 17598 16231 ISHARES CORE MSCI EAFE ETF 131722 152096 ISHARES CORE MSCI EMERGING MAR 106801 98024 ISHARES IBOXX $ INVESTMENT GRA 60745 57101 JOHNSON & JOHNSON 10964 12069 JP MORGAN CHASE 59857 98998 JP MORGAN INTREPID EUROPEAN FU 125926 151622 JP MORGAN STRATEGIC INCOME OPP 260628 258748 JPMORGAN GLOBAL BOND OPPORTUNI 222381 211120 KELLANOVA (FNA KELLOGG CO) 22373 19569 KEURIG DR PEPPER INC 21950 21658 KINDER MORGAN INC 8476 10055 KRAFT HEINZ CO 11832 10761 LAMAR ADVERTISING CO CL A REIT 19228 21256 LANDMARK BANCORP INC 121539 197966 LENNAR CORP 6619 23995 MAGNA INTERNATIONAL INC 15913 12525 MARKET VECTORS ETF TR FALLEN A 35770 37414 MASTERCARD INC 4724 23458 MCDONALD'S CORP 16962 28465 MDU RESOURCES GROUP 18840 17820 MEDTRONIC PLC 29737 24632 MERCK & CO INC 27388 32706 MICROSOFT CORP 31677 177114 MORGAN STANLEY 25543 27975 MOTOROLA SOLUTIONS INC 17549 40702 NEUBERGER BERMAN STRAT INC-I 27551 24345 NEW YORK COMNTY BANCORP INC 138155 92858 NEXTERA ENERGY, INC 60700 72524 NUTRIEN LTD 16212 18814 NVIDIA CORP 18381 55960 OCCIDENTAL PETROLEUM CORP 127490 139363 OCCIDENTAL PETROLEUM CORP WARR 11329 ORACLE CORP 9671 25514 PAYCHEX 20950 38711 PEPSICO INC 40068 45517 PIMCO INCOME FUND P CLASS 125000 126824 PIMCO INVESTMENT GRADE CORPORA 101918 103480 PIONEER NAT RES CO 27980 27885 PNC FINANCIAL GROUP INC 23179 23228 PRINCIPAL FINANCIAL GROUP 7640 8496 PROCTER GAMBLE CO 20826 25645 PROGRESSIVE CORP OHIO 29691 37431 PROLOGIS 28624 50387 PROSHARES S&P 500 DIVIDEND ARI 19293 20849 QUALCOMM INC 22112 21695 RAYTHEON TECHNOLOGIES CORP 12908 15566 REALTY INCOME CORP 6901 6144 RIO TINTO PLC SPONSORED ADR 15397 24200 ROCHE HOLDING LTD ADR 25354 21738 S&P GLOBAL INC COM 20969 23788 SCH ST US TRSR ETF 101879 101600 SERVICE CP INTL 15551 24642 SIEMENS AG 14530 18708 SINGAPORE TELE ADR 21937 20559 SUNRUN INC 1494 3337 SYNCHRONY FINANCIAL 9442 11763 T-MOBILE US INC 30374 57077 TERRENO RLTY CORPCOM 22558 21935 TEXAS INSTRUMENTS INC 24324 32046 THE BLACKSTONE GROUP INC CL A 19789 58914 THERMO FISHER SCIENTIFIC INC 24881 31847 TRANSAMERICA SHORT TERM BOND I 116000 117560 TRUIST FINANCIAL CORPORATION 7821 8787 UBER 9683 13484 UNION PACIFIC 12931 20632 UNITEDHEALTH GROUP INC 10344 11056 VANGUARD GOVT BOND ETF INTERME 48247 48583 VANGUARD GROWTH ETF 172897 290361 VANGUARD INTERMEDIATE TERM COR 59613 58684 VANGUARD SHORT TERM CORPORATE 57510 55861 VANGUARD SMALL-CAP GROWTH ETF 27144 34815 VANGUARD SMALL-CAP VALUE ETF 31603 34374 VANGUARD TOTAL INTL BD IDX ETF 31307 32038 VANGUARD VALUE ETF 242132 365228 VERISK ANALYTICS, INC 13388 25080 VICI PROPERTIES INC 26512 27640 VISA INC 12041 15100 WASTE CONNECTIONS 12543 20898 WATSCO INC 14534 42847 WEC ENERGY GROUP, INC 16978 21043 WELLS FARGO & CO 27971 33224 WELLTOWER INC. 7833 8476 WILLIAMS COS 26880 32636 ZOETIS INC 4302 19737 230153 231269 BLACKSTONE REAL ESTATE INC TRU 556509 673529 GIF IV PRIVATE INVESTORS OFFSH 113061 21605 GSO PRIVATE INVESTORS OFFSHORE 83800 31802 LEP XVI (LANDMARK) PRIVATE INV 478501 706905 NB SECONDARY OPPS FUND V, L.P 147880 213464 NB SELECT OPPORTUNITIES FUND I 90201 228548 NB SELECT OPPORTUNITIES FUND I 144290 240143 NB SELECT OPPORTUNITIES FUND V 179133 196834 NB SELECT OPPORTUNITIES FUND V 27722 31343 VAN BIEMA MASTERS FUND, LP - S 544311 544311 Administrative Fees 25576 25576 Bank Charges 112 112 K-1 Exp NB SECONDARY OPPS FUND 13933 9923 K-1 Exp NB SELECT OPPORTUNITIE 2400 2397 K-1 Exp NB SELECT OPPORTUNITIE 4149 3918 K-1 Exp NB SELECT OPPORTUNITIE 3653 3113 K-1 Exp NB SELECT OPPORTUNITIE 2326 1857 K-1 Exp VAN BIEMA GLOBAL VALUE 14972 14964 State or Local Filing Fees 750 750 K-1 Inc/Loss NB SECONDARY OPPS FUND V, L.P 3938 1485 K-1 Inc/Loss NB SELECT OPPORTUNITIES FUND II LP 3461 3706 K-1 Inc/Loss NB SELECT OPPORTUNITIES FUND III LP 1246 1703 K-1 Inc/Loss NB SELECT OPPORTUNITIES FUND V LP 1879 1845 K-1 Inc/Loss NB SELECT OPPORTUNITIES FUND VI LP 48 48 K-1 Inc/Loss VAN BIEMA GLOBAL VALUE FUND, LP 12068 9872 Class Action Lawsuit Proceeds 23 23 Income from PFIC 38704 38704 Administration of Foundation 3000 3000 Investment Management Services 46119 46119 990-PF Estimated Tax for 2023 5900 990-T Extension for 2022 300 Foreign Tax Paid 712 712 STATE INCOME TAX 2022 300