Form990-PF


Department of the Treasury
Internal Revenue Service

Return of Private Foundation
or Section 4947(a)(1) Trust Treated as Private Foundation
bulletDo not enter social security numbers on this form as it may be made public.
bulletGo to www.irs.gov/Form990PF for instructions and the latest information.
OMB No. 1545-0047
2021
Open to Public Inspection
For calendar year 2021, or tax year beginning 01-01-2021 , and ending 12-31-2021
Name of foundation
JEAN ESTES EPSTEIN CHARITABLE FOUNDATION
 
Number and street (or P.O. box number if mail is not delivered to street address)PO BOX 3170 DEPT 715
  Room/suite
City or town, state or province, country, and ZIP or foreign postal code
HONOLULU, HI96802
A Employer identification number

26-3478306
B Telephone number (see instructions)

(808) 694-4393
C bullet
G Check all that apply:

D 1. Foreign organizations, check here............. bullet
2. Foreign organizations meeting the 85%
test, check here and attach computation ... bullet
E bullet
H Check type of organization:
F bullet
I Fair market value of all assets at end
of year (from Part II, col. (c),
line 16)bullet$8,633,556J Accounting method:
 
(Part I, column (d) must be on cash basis.)
Part I Analysis of Revenue and Expenses (The total of amounts in columns (b), (c), and (d) may not necessarily equal the amounts in column (a) (see instructions).) (a) Revenue and
expenses per
books 		(b) Net investment
income 		(c) Adjusted net
income 		(d) Disbursements
for charitable
purposes
(cash basis only)
Revenue 1 Contributions, gifts, grants, etc., received (attach schedule)  
2 Check bullet.............
3 Interest on savings and temporary cash investments 52 52  
4 Dividends and interest from securities... 132,219 132,219  
5a Gross rents............      
b Net rental income or (loss)  
6a Net gain or (loss) from sale of assets not on line 10 499,628
b Gross sales price for all assets on line 6a 1,461,171
7 Capital gain net income (from Part IV, line 2)... 499,628
8 Net short-term capital gain.........  
9 Income modifications...........  
10a Gross sales less returns and allowances  
b Less: Cost of goods sold....  
c Gross profit or (loss) (attach schedule).....    
11 Other income (attach schedule).......      
12 Total. Add lines 1 through 11........ 631,899 631,899  
Operating and Administrative Expenses 13 Compensation of officers, directors, trustees, etc. 87,373 43,686   43,687
14 Other employee salaries and wages......        
15 Pension plans, employee benefits.......        
16a Legal fees (attach schedule)......... Click to see attachment 18,147 0   18,147
b Accounting fees (attach schedule)....... Click to see attachment 1,600 480   1,120
c Other professional fees (attach schedule).... Click to see attachment 28,735 23,235   5,500
17 Interest...............        
18 Taxes (attach schedule) (see instructions)... Click to see attachment 8,488 157   0
19 Depreciation (attach schedule) and depletion...      
20 Occupancy..............        
21 Travel, conferences, and meetings.......        
22 Printing and publications..........        
23 Other expenses (attach schedule)....... Click to see attachment 33 33   0
24 Total operating and administrative expenses.
Add lines 13 through 23.......... 144,376 67,591   68,454
25 Contributions, gifts, grants paid....... 380,300 380,300
26 Total expenses and disbursements. Add lines 24 and 25 524,676 67,591   448,754
27 Subtract line 26 from line 12:
a Excess of revenue over expenses and disbursements 107,223
b Net investment income (if negative, enter -0-) 564,308
c Adjusted net income (if negative, enter -0-)...  
For Paperwork Reduction Act Notice, see instructions.
Cat. No. 11289X Form 990-PF (2021)
Form 990-PF (2021)
Page 2
Part II Balance Sheets Attached schedules and amounts in the description column
should be for end-of-year amounts only. (See instructions.) 		Beginning of year End of year
(a) Book Value (b) Book Value (c) Fair Market Value
Assets 1 Cash—non-interest-bearing............. 233,501 7,498 7,498
2 Savings and temporary cash investments.........   301,096 301,096
3 Accounts receivable bullet  
Less: allowance for doubtful accounts bullet        
4 Pledges receivable bullet  
Less: allowance for doubtful accounts bullet        
5 Grants receivable.................      
6 Receivables due from officers, directors, trustees, and other
disqualified persons (attach schedule) (see instructions).....      
7 Other notes and loans receivable (attach schedule) bullet  
Less: allowance for doubtful accounts bullet        
8 Inventories for sale or use..............      
9 Prepaid expenses and deferred charges..........      
10a Investments—U.S. and state government obligations (attach schedule)      
b Investments—corporate stock (attach schedule).......      
c Investments—corporate bonds (attach schedule).......      
11 Investments—land, buildings, and equipment: basis bullet  
Less: accumulated depreciation (attach schedule) bullet        
12 Investments—mortgage loans.............      
13 Investments—other (attach schedule).......... 5,089,718 Click to see attachment5,131,550 8,324,962
14 Land, buildings, and equipment: basis bullet  
Less: accumulated depreciation (attach schedule) bullet        
15 Other assets (describe bullet)      
16 Total assets (to be completed by all filers—see the
instructions. Also, see page 1, item I) 5,323,219 5,440,144 8,633,556
Liabilities 17 Accounts payable and accrued expenses..........    
18 Grants payable.................    
19 Deferred revenue.................    
20 Loans from officers, directors, trustees, and other disqualified persons    
21 Mortgages and other notes payable (attach schedule)......    
22 Other liabilities (describe bullet)    
23 Total liabilities (add lines 17 through 22)......... 0 0
Net Assets or Fund Balances Foundations that follow FASB ASC 958, check here bullet
and complete lines 24, 25, 29 and 30.
24 Net assets without donor restrictions...........    
25 Net assets with donor restrictions............    
Foundations that do not follow FASB ASC 958, check here bullet
and complete lines 26 through 30.
26 Capital stock, trust principal, or current funds........ 5,323,219 5,440,144
27 Paid-in or capital surplus, or land, bldg., and equipment fund 0 0
28 Retained earnings, accumulated income, endowment, or other funds 0 0
29 Total net assets or fund balances (see instructions)..... 5,323,219 5,440,144
30 Total liabilities and net assets/fund balances (see instructions). 5,323,219 5,440,144
Part III
Analysis of Changes in Net Assets or Fund Balances
1
Total net assets or fund balances at beginning of year—Part II, column (a), line 29 (must agree with end-of-year figure reported on prior year’s return) ...............
1
5,323,219
2
Enter amount from Part I, line 27a .....................
2
107,223
3
Other increases not included in line 2 (itemize) bulletClick to see attachment
3
9,725
4
Add lines 1, 2, and 3 ..........................
4
5,440,167
5
Decreases not included in line 2 (itemize) bulletClick to see attachment
5
23
6
Total net assets or fund balances at end of year (line 4 minus line 5)—Part II, column (b), line 29 .
6
5,440,144
Form 990-PF (2021)
Form 990-PF (2021)
Page 3
Part IV
Capital Gains and Losses for Tax on Investment Income
(a) List and describe the kind(s) of property sold (e.g., real estate,
2-story brick warehouse; or common stock, 200 shs. MLC Co.)		 (b)
How acquired
P—Purchase
D—Donation 		(c)
Date acquired
(mo., day, yr.) 		(d)
Date sold
(mo., day, yr.)
1 a PUBLICLY TRADED SECURITIES P 2020-12-30 2021-09-01
b PUBLICLY TRADED SECURITIES P 2013-04-01 2021-12-03
c CAPITAL GAINS DIVIDENDS P    
d
e
(e)
Gross sales price 		(f)
Depreciation allowed
(or allowable) 		(g)
Cost or other basis
plus expense of sale 		(h)
Gain or (loss)
(e) plus (f) minus (g)
a 525,046   474,199 50,847
b 887,834   487,344 400,490
c 48,291     48,291
d
e
Complete only for assets showing gain in column (h) and owned by the foundation on 12/31/69 (l)
Gains (Col. (h) gain minus
col. (k), but not less than -0-) or
Losses (from col.(h))
(i)
F.M.V. as of 12/31/69 		(j)
Adjusted basis
as of 12/31/69 		(k)
Excess of col. (i)
over col. (j), if any
a       50,847
b       400,490
c       48,291
d
e
2 Capital gain net income or (net capital loss) Bracket If gain, also enter in Part I, line 7
If (loss), enter -0- in Part I, line 7		 Bracket 2 499,628
3 Net short-term capital gain or (loss) as defined in sections 1222(5) and (6):
If gain, also enter in Part I, line 8, column (c) (see instructions). If (loss), enter -0-
in Part I, line 8 ................... 		Bracket 3  
Form 990-PF (2021)
Form 990-PF (2021)
Page 4
Part V
Excise Tax Based on Investment Income (Section 4940(a), 4940(b), 4940(e), or 4948—see instructions)
1a Exempt operating foundations described in section 4940(d)(2), check here Bullet and enter “N/A" on line 1. Bracket for line 1a
Date of ruling or determination letter:   (attach copy of letter if necessary–see instructions)
b All other domestic foundations enter 1.39% (0.0139) of line 27b. Exempt foreign organizations enter 4% (0.04) of Part I, line 12, col. (b)
2 Tax under section 511 (domestic section 4947(a)(1) trusts and taxable foundations only. Others enter -0-) 2 0
3 Add lines 1 and 2........................... 3 7,844
4 Subtitle A (income) tax (domestic section 4947(a)(1) trusts and taxable foundations only. Others enter -0-) 4 0
5 Tax based on investment income. Subtract line 4 from line 3. If zero or less, enter -0- ..... 5 7,844
6 Credits/Payments:
a 2021 estimated tax payments and 2020 overpayment credited to 2021 6a 6,080
b Exempt foreign organizations—tax withheld at source...... 6b 0
c Tax paid with application for extension of time to file (Form 8868)... 6c 5,800
d Backup withholding erroneously withheld ........... 6d 0
7 Total credits and payments. Add lines 6a through 6d.............. 7 11,880
8 Enter any penalty for underpayment of estimated tax. Check here if Form 2220 is attached. Click to see attachment 8 0
9 Tax due. If the total of lines 5 and 8 is more than line 7, enter amount owed.......Bullet 9  
10 Overpayment. If line 7 is more than the total of lines 5 and 8, enter the amount overpaid...Bullet 10 4,036
11 Enter the amount of line 10 to be: Credited to 2022 estimated taxBullet4,036 RefundedBullet 11 0
Part VI-A
Statements Regarding Activities
1a
During the tax year, did the foundation attempt to influence any national, state, or local legislation or did
Yes
No
it participate or intervene in any political campaign? ....................
1a
 
No
b
Did it spend more than $100 during the year (either directly or indirectly) for political purposes? See the instructions
for the definition.................................
1b
 
No
If the answer is "Yes" to 1a or 1b, attach a detailed description of the activities and copies of any materials
published or distributed by the foundation in connection with the activities.
c
Did the foundation file Form 1120-POL for this year?.....................
1c
 
No
d
Enter the amount (if any) of tax on political expenditures (section 4955) imposed during the year:
(1) On the foundation. bullet$ 0(2) On foundation managers.bullet$ 0
e
Enter the reimbursement (if any) paid by the foundation during the year for political expenditure tax imposed
on foundation managers.bullet$ 0
2
Has the foundation engaged in any activities that have not previously been reported to the IRS?.......
2
 
No
If "Yes," attach a detailed description of the activities.
3
Has the foundation made any changes, not previously reported to the IRS, in its governing instrument, articles
of incorporation, or bylaws, or other similar instruments? If "Yes," attach a conformed copy of the changes....
3
 
No
4a
Did the foundation have unrelated business gross income of $1,000 or more during the year?.........
4a
 
No
b
If "Yes," has it filed a tax return on Form 990-T for this year?...................
4b
 
 
5
Was there a liquidation, termination, dissolution, or substantial contraction during the year?.........
5
 
No
If "Yes," attach the statement required by General Instruction T.
6
Are the requirements of section 508(e) (relating to sections 4941 through 4945) satisfied either:
  • By language in the governing instrument, or
  • By state legislation that effectively amends the governing instrument so that no mandatory directions
    • that conflict with the state law remain in the governing instrument?................
    6
    Yes
     
    7
    Did the foundation have at least $5,000 in assets at any time during the year? If "Yes," complete Part II, col. (c),
    and Part XIV..................................
    7
    Yes
     
    8a
    Enter the states to which the foundation reports or with which it is registered (see instructions)
    bulletHI
    b
    If the answer is "Yes" to line 7, has the foundation furnished a copy of Form 990-PF to the Attorney
    General (or designate) of each state as required by General Instruction G? If "No," attach explanation .
    8b
    Yes
     
    9
    Is the foundation claiming status as a private operating foundation within the meaning of section 4942(j)(3)
    or 4942(j)(5) for calendar year 2021 or the taxable year beginning in 2021? See the instructions for Part XIII.
    If "Yes," complete Part XIII .............................
    9
     
    No
    10
    Did any persons become substantial contributors during the tax year? If "Yes," attach a schedule listing their names
    and addresses. ...............................
    10
     
    No
    Form 990-PF (2021)
    Form 990-PF (2021)
    Page 5
    Part VI-A
    Statements Regarding Activities (continued)
    11
    At any time during the year, did the foundation, directly or indirectly, own a controlled entity within the
    meaning of section 512(b)(13)? If "Yes," attach schedule. See instructions .............
    11
     
    No
    12
    Did the foundation make a distribution to a donor advised fund over which the foundation or a disqualified person had
    advisory privileges? If "Yes," attach statement. See instructions.................
    12
     
    No
    13
    Did the foundation comply with the public inspection requirements for its annual returns and exemption application?
    13
    Yes
     
    Website addressbulletN/A
    14
    The books are in care ofbulletBANK OF HAWAII Telephone no.bullet (808) 694-4393

    Located atbullet130 MERCHANT STHONOLULUHI ZIP+4bullet96813
    15
    Section 4947(a)(1) nonexempt charitable trusts filing Form 990-PF in lieu of Form 1041 —check here .........bullet
    and enter the amount of tax-exempt interest received or accrued during the year ........bullet
    15
     
    16 At any time during calendar year 2021, did the foundation have an interest in or a signature or other authority over YesNo
    a bank, securities, or other financial account in a foreign country? .................
    16   No
    See the instructions for exceptions and filing requirements for FinCEN Form 114. If "Yes", enter the name of the foreign
    country bullet
    Part VI-B
    Statements Regarding Activities for Which Form 4720 May Be Required
    File Form 4720 if any item is checked in the "Yes" column, unless an exception applies.
    Yes
    No
    1a
    During the year did the foundation (either directly or indirectly):
    (1) Engage in the sale or exchange, or leasing of property with a disqualified person? ...........
    1a(1)
     
    No
    (2) Borrow money from, lend money to, or otherwise extend credit to (or accept it from)
    a disqualified person? ..............................
    1a(2)
     
    No
    (3) Furnish goods, services, or facilities to (or accept them from) a disqualified person? ...........
    1a(3)
     
    No
    (4) Pay compensation to, or pay or reimburse the expenses of, a disqualified person? ............
    1a(4)
    Yes
     
    (5) Transfer any income or assets to a disqualified person (or make any of either available
    for the benefit or use of a disqualified person)? ......................
    1a(5)
     
    No
    (6) Agree to pay money or property to a government official? (Exception. Check "No"
    if the foundation agreed to make a grant to or to employ the official for a period
    after termination of government service, if terminating within 90 days.) ...............
    1a(6)
     
    No
    b
    If any answer is "Yes" to 1a(1)–(6), did any of the acts fail to qualify under the exceptions described in Regulations
    section 53.4941(d)-3 or in a current notice regarding disaster assistance? See instructions ..........
    1b
     
    No
    c
    ........bullet
    d
    Did the foundation engage in a prior year in any of the acts described in 1a, other than excepted acts,
    that were not corrected before the first day of the tax year beginning in 2021? .............
    1d
     
    No
    2
    Taxes on failure to distribute income (section 4942) (does not apply for years the foundation was a private
    operating foundation defined in section 4942(j)(3) or 4942(j)(5)):
    a
    At the end of tax year 2021, did the foundation have any undistributed income (lines 6d
    and 6e, Part XII) for tax year(s) beginning before 2021?....................
    2a
     
    No
    If "Yes," list the years bullet20, 20, 20, 20
    b
    Are there any years listed in 2a for which the foundation is not applying the provisions of section 4942(a)(2)
    (relating to incorrect valuation of assets) to the year’s undistributed income? (If applying section 4942(a)(2)
    to all years listed, answer "No" and attach statement—see instructions.) ..............
    2b
     
     
    c
    If the provisions of section 4942(a)(2) are being applied to any of the years listed in 2a, list the years here.
    bullet20, 20, 20, 20
    3a
    Did the foundation hold more than a 2% direct or indirect interest in any business enterprise at
    any time during the year? ..............................
    3a
     
    No
    b
    If "Yes," did it have excess business holdings in 2021 as a result of (1) any purchase by the foundation
    or disqualified persons after May 26, 1969; (2) the lapse of the 5-year period (or longer period approved
    by the Commissioner under section 4943(c)(7)) to dispose of holdings acquired by gift or bequest; or (3)
    the lapse of the 10-, 15-, or 20-year first phase holding period? (Use Schedule C, Form 4720, to determine
    if the foundation had excess business holdings in 2021.) .....................
    3b
     
     
    4a
    Did the foundation invest during the year any amount in a manner that would jeopardize its charitable purposes?
    4a
     
    No
    b
    Did the foundation make any investment in a prior year (but after December 31, 1969) that could jeopardize its
    charitable purpose that had not been removed from jeopardy before the first day of the tax year beginning in 2021? ..
    4b
     
    No
    Form 990-PF (2021)
    Form 990-PF (2021)
    Page 6
    Part VI-B
    Statements Regarding Activities for Which Form 4720 May Be Required (continued)
    5a
    During the year did the foundation pay or incur any amount to:
    Yes
    No
    (1) Carry on propaganda, or otherwise attempt to influence legislation (section 4945(e))? ..........
    5a(1)
     
    No
    (2) Influence the outcome of any specific public election (see section 4955); or to carry
    on, directly or indirectly, any voter registration drive? ....................
    5a(2)
     
    No
    (3) Provide a grant to an individual for travel, study, or other similar purposes? .............
    5a(3)
     
    No
    (4) Provide a grant to an organization other than a charitable, etc., organization described
    in section 4945(d)(4)(A)? See instructions ........................
    5a(4)
     
    No
    (5) Provide for any purpose other than religious, charitable, scientific, literary, or
    educational purposes, or for the prevention of cruelty to children or animals? .............
    5a(5)
     
    No
    b
    If any answer is "Yes" to 5a(1)–(5), did any of the transactions fail to qualify under the exceptions described in
    Regulations section 53.4945 or in a current notice regarding disaster assistance? See instructions ........
    5b
     
     
    c
    .........bullet
    d
    If the answer is "Yes" to question 5a(4), does the foundation claim exemption from the
    tax because it maintained expenditure responsibility for the grant? .................
    5d
     
     
    If "Yes," attach the statement required by Regulations section 53.4945–5(d).
    6a
    Did the foundation, during the year, receive any funds, directly or indirectly, to pay premiums on
    a personal benefit contract? .............................
    6a
     
    No
    b
    Did the foundation, during the year, pay premiums, directly or indirectly, on a personal benefit contract? ....
    6b
     
    No
    If "Yes" to 6b, file Form 8870.
    7a
    At any time during the tax year, was the foundation a party to a prohibited tax shelter transaction?
    7a
     
    No
    b
    If "Yes", did the foundation receive any proceeds or have any net income attributable to the transaction? .....
    7b
     
     
    8
    Is the foundation subject to the section 4960 tax on payment(s) of more than $1,000,000 in remuneration or
    excess parachute payment during the year? .........................
    8
     
    No
    Part VII
    Information About Officers, Directors, Trustees, Foundation Managers, Highly Paid Employees,
    and Contractors
    1 List all officers, directors, trustees, foundation managers and their compensation. See instructions
    (a) Name and address (b) Title, and average
    hours per week
    devoted to position     		(c) Compensation
     (If not paid, enter
    -0-)     		(d) Contributions to employee benefit plans and deferred compensation (e) Expense account,
    other allowances
    HARMON A BROWN TRUSTEE
    1.00     		0 0 0
    PO BOX 3170
    HONOLULU,HI968023170
    BANK OF HAWAII TRUSTEE
    2.00     		87,373 0 0
    PO BOX 3170
    HONOLULU,HI968023170
    2 Compensation of five highest-paid employees (other than those included on line 1—see instructions). If none, enter “NONE."
    (a) Name and address of each employee paid more than $50,000 (b) Title, and average
    hours per week
    devoted to position     		(c) Compensation (d) Contributions to
    employee benefit
    plans and deferred
    compensation     		(e) Expense account,
    other allowances
    NONE
    Total number of other employees paid over $50,000...................bullet 0
    Form 990-PF (2021)
    Form 990-PF (2021)
    Page 7
    Part VII
    Information About Officers, Directors, Trustees, Foundation Managers, Highly Paid Employees,
    and Contractors (continued)
    3 Five highest-paid independent contractors for professional services (see instructions). If none, enter "NONE".
    (a) Name and address of each person paid more than $50,000 (b) Type of service (c) Compensation
    NONE
    Total number of others receiving over $50,000 for professional services.............bullet0
    Part VIII-A
    Summary of Direct Charitable Activities
    List the foundation’s four largest direct charitable activities during the tax year. Include relevant statistical information such as the number of organizations and other beneficiaries served, conferences convened, research papers produced, etc. Expenses
    1  
    2  
    3  
    4  
    Part VIII-B
    Summary of Program-Related Investments (see instructions)
    Describe the two largest program-related investments made by the foundation during the tax year on lines 1 and 2. Amount
    1  
    2  
    All other program-related investments. See instructions.
    3  
    Total. Add lines 1 through 3.........................bullet0
    Form 990-PF (2021)
    Form 990-PF (2021)
    Page 8
    Part IX
    Minimum Investment Return (All domestic foundations must complete this part. Foreign foundations, see instructions.)
    1
    Fair market value of assets not used (or held for use) directly in carrying out charitable, etc.,
    purposes:
    a
    Average monthly fair market value of securities...................
    1a
    8,149,384
    b
    Average of monthly cash balances.......................
    1b
    357,923
    c
    Fair market value of all other assets (see instructions)................
    1c
    0
    d
    Total (add lines 1a, b, and c).........................
    1d
    8,507,307
    e
    Reduction claimed for blockage or other factors reported on lines 1a and
    1c (attach detailed explanation) .............
    1e
    0
    2
    Acquisition indebtedness applicable to line 1 assets..................
    2
    0
    3
    Subtract line 2 from line 1d.........................
    3
    8,507,307
    4
    Cash deemed held for charitable activities. Enter 1.5% (0.015) of line 3 (for greater amount, see
    instructions) .............................
    4
    127,610
    5
    Net value of noncharitable-use assets. Subtract line 4 from line 3. .......
    5
    8,379,697
    6
    Minimum investment return. Enter 5% (0.05) of line 5................
    6
    418,985
    Part X
    Distributable Amount (see instructions) (Section 4942(j)(3) and (j)(5) private operating foundations and certain foreign organizations check here right arrow and do not complete this part.)
    1
    Minimum investment return from Part IX, line 6..................
    1
    418,985
    2a
    Tax on investment income for 2021 from Part V, line 5.......
    2a
    7,844
    b
    Income tax for 2021. (This does not include the tax from Part V.) ...
    2b
     
    c
    Add lines 2a and 2b............................
    2c
    7,844
    3
    Distributable amount before adjustments. Subtract line 2c from line 1............
    3
    411,141
    4
    Recoveries of amounts treated as qualifying distributions................
    4
    8,542
    5
    Add lines 3 and 4............................
    5
    419,683
    6
    Deduction from distributable amount (see instructions).................
    6
    0
    7
    Distributable amount as adjusted. Subtract line 6 from line 5. Enter here and on Part XII, line 1 ...
    7
    419,683
    Part XI
    Qualifying Distributions (see instructions)
    1
    Amounts paid (including administrative expenses) to accomplish charitable, etc., purposes:
    a
    Expenses, contributions, gifts, etc.—total from Part I, column (d), line 26 ..........
    1a
     
    b
    Program-related investments—total from Part VIII-B..................
    1b
     
    2
    Amounts paid to acquire assets used (or held for use) directly in carrying out charitable, etc.,
    purposes...............................
    2
     
    3
    Amounts set aside for specific charitable projects that satisfy the:
    a
    Suitability test (prior IRS approval required)....................
    3a
     
    b
    Cash distribution test (attach the required schedule) .................
    3b
     
    4
    Qualifying distributions. Add lines 1a through 3b. Enter here and on Part XII, line 4.
    4
     
    Form 990-PF (2021)
    Form 990-PF (2021)
    Page 9
    Part XII
    Undistributed Income (see instructions)
    (a)
    Corpus     		(b)
    Years prior to 2020     		(c)
    2020     		(d)
    2021
    1 Distributable amount for 2021 from Part X, line 7 419,683
    2 Undistributed income, if any, as of the end of 2021:
    a Enter amount for 2020 only....... 56,722
    b Total for prior years:20, 20, 20 0
    3 Excess distributions carryover, if any, to 2021:
    a From 2016......  
    b From 2017......  
    c From 2018......  
    d From 2019......  
    e From 2020......  
    f Total of lines 3a through e ........ 0
    4Qualifying distributions for 2021 from Part
    XI, line 4: bullet$ 448,754
    a Applied to 2020, but not more than line 2a 56,722
    b Applied to undistributed income of prior years
    (Election required—see instructions).....     		0
    c Treated as distributions out of corpus (Election
    required—see instructions)........     		0
    d Applied to 2021 distributable amount..... 392,032
    e Remaining amount distributed out of corpus 0
    5 Excess distributions carryover applied to 2021. 0 0
    (If an amount appears in column (d), the
    same amount must be shown in column (a).)
    6Enter the net total of each column as
    indicated below:
    a Corpus. Add lines 3f, 4c, and 4e. Subtract line 5 0
    b Prior years’ undistributed income. Subtract
    line 4b from line 2b ..........     		0
    c Enter the amount of prior years’ undistributed
    income for which a notice of deficiency has
    been issued, or on which the section 4942(a)
    tax has been previously assessed......     		0
    d Subtract line 6c from line 6b. Taxable amount
    —see instructions ...........     		0
    e Undistributed income for 2019. Subtract line
    4a from line 2a. Taxable amount—see
    instructions .............     		0
    f Undistributed income for 2021. Subtract
    lines 4d and 5 from line 1. This amount must
    be distributed in 2022 ..........     		27,651
    7 Amounts treated as distributions out of
    corpus to satisfy requirements imposed by
    section 170(b)(1)(F) or 4942(g)(3) (Election may
    be required - see instructions) .......     		0
    8 Excess distributions carryover from 2016 not
    applied on line 5 or line 7 (see instructions) ...     		0
    9 Excess distributions carryover to 2022.
    Subtract lines 7 and 8 from line 6a ......     		0
    10 Analysis of line 9:
    a Excess from 2017....  
    b Excess from 2018....  
    c Excess from 2019....  
    d Excess from 2020....  
    e Excess from 2021....  
    Form 990-PF (2021)
    Form 990-PF (2021)
    Page 10
    Part XIII
    Private Operating Foundations (see instructions and Part VI-A, question 9)
    1a If the foundation has received a ruling or determination letter that it is a private operating
    foundation, and the ruling is effective for 2021, enter the date of the ruling ....... bullet
     
    b Check box to indicate whether the organization is a private operating foundation described in section or
    2a Enter the lesser of the adjusted net
    income from Part I or the minimum
    investment return from Part X for each
    year listed ..........     		Tax year Prior 3 years (e) Total
    (a) 2021 (b) 2020 (c) 2019 (d) 2018
             
    b 85% (0.85) of line 2a .........          
    c Qualifying distributions from Part XI,
    line 4 for each year listed .....     		         
    d Amounts included in line 2c not used directly
    for active conduct of exempt activities ..........     		         
    e Qualifying distributions made directly
    for active conduct of exempt activities.
    Subtract line 2d from line 2c ....     		         
    3 Complete 3a, b, or c for the
    alternative test relied upon:
    a “Assets" alternative test—enter:
    (1) Value of all assets ......          
    (2) Value of assets qualifying
    under section 4942(j)(3)(B)(i)    		          
    b “Endowment" alternative test— enter 2/3
    of minimum investment return shown in
    Part IX, line 6 for each year listed ..     		         
    c “Support" alternative test—enter:
    (1) Total support other than gross
    investment income (interest,
    dividends, rents, payments
    on securities loans (section
    512(a)(5)), or royalties) ....     		         
    (2) Support from general public
    and 5 or more exempt
    organizations as provided in
    section 4942(j)(3)(B)(iii)....     		         
    (3) Largest amount of support
    from an exempt organization    		          
    (4) Gross investment income          
    Part XIV
    Supplementary Information (Complete this part only if the foundation had $5,000 or more in
    assets at any time during the year—see instructions.)
    1Information Regarding Foundation Managers:
    aList any managers of the foundation who have contributed more than 2% of the total contributions received by the foundation
    before the close of any tax year (but only if they have contributed more than $5,000). (See section 507(d)(2).)
    bList any managers of the foundation who own 10% or more of the stock of a corporation (or an equally large portion of the
    ownership of a partnership or other entity) of which the foundation has a 10% or greater interest.
    2Information Regarding Contribution, Grant, Gift, Loan, Scholarship, etc., Programs:
    Check here bullet
    aThe name, address, and telephone number or e-mail address of the person to whom applications should be addressed:
    HAWAII COMMUNITY FOUNDATION WEBSITE
    827 FORT STREET MALL
    HONOLULU,HI96813
    (808) 537-6333
    NA
    bThe form in which applications should be submitted and information and materials they should include:
    COMPLETE THE REQUIRED PERSONAL STATEMENTS:PART I AND PART II, 1. PART I ASKS YOU TO ANSWER THE FOLLOWING QUESTIONS IN 900 WORDS OR LESS: -WHAT ARE YOUR REASONS FOR ATTENDING COLLEGE? -WHY DID YOU CHOOSE YOUR COURSE OF STUDY? -WHAT ARE YOUR CAREER GOALS? 2. PART II ASKS "HOW HAVE AND/OR HOW WILL YOU GIVE BACK TO HAWAII? AND SHOULD BE ANSWERED IN 600 WORDS OR LESS. C. GATHER THE FOLLOWING REQUIRED MATERIALS TO UPLOAD TO YOUR APPLICATION: -GET YOUR STUDENT AID REPORT BY APPLYING FOR YOUR FREE APPLICATION FOR FEDERAL STUDENT AID. -MOST RECENT GRADE TRANSCRIPT AS PRINTED AND ISSUED BY YOUR SCHOOL'S REGISTRAR'S OFFICE. FOR CONTINUING COLLEGE STUDENTS, YOUR CURRENT YEAR'S FALL SEMESTER GRADES AND INFORMATION MUST BE INCLUDED.
    cAny submission deadlines:
    JANUARY 31
    dAny restrictions or limitations on awards, such as by geographical areas, charitable fields, kinds of institutions, or other
    factors:
    -ALL APPLICATIONS ARE PROCESSED ONLINE. -BE A GRADUATE OF A PUBLIC HIGH SCHOOL IN HAWAII. -ATTEND AN ACCREDITED FOUR-YEAR COLLEGE OR UNIVERSITY ON THE CONTINENTAL UNITED STATES. -BE AN INCOMING COLLEGE FRESHMAN (UNDERGRADUATE) ATTENDING ON A FULL-TIME BASIS. -MINIMUM 3.7 GPA. -SAT OR ACT SCORES REQUIRED. -TWO LETTERS OF RECOMMENDATION REQUIRED. -BE A RESIDENT OF THE STATE OF HAWAII
    Form 990-PF (2021)
    Form 990-PF (2021)
    Page 11
    Part XIV
    Supplementary Information (continued)
    3 Grants and Contributions Paid During the Year or Approved for Future Payment
    Recipient If recipient is an individual,
    show any relationship to
    any foundation manager
    or substantial contributor
    		 Foundation
    status of
    recipient     		Purpose of grant or
    contribution     		Amount
    Name and address (home or business)
    aPaid during the year
    ALANA MOTLEY CO BOSTON UNIVERSITY
    881 COMMONWEALTH AVENUE
    BOSTON,MA02215     		  I SCHOLARSHIP 79,606
    DANIEL HUANG CO HARVARD UNIVERSITY
    1350 MASSACHUSETTS AVENUE
    CAMBRIDGE,MA02138     		  I SCHOLARSHIP 82,178
    EMILY YANG CO UNIV OF SOUTHERN CALI
    700 CHILDS WAY JHH 325
    LOS ANGELES,CA90089     		  I SCHOLARSHIP 83,080
    JACINDA CHEN CO HARVEY MUDD COLLEGE
    301 PLATT BLVD
    CLAREMONT,CA91711     		  I SCHOLARSHIP 83,436
    UNIVERSITY OF HAWAII
    OFFICE OF RESEARCH SERVICES
    HONOLULU,HI96822     		  PC MEDICAL RESEARCH DETECTING EARLIEST STAGE BREAST CANCERS 2,000
    WHEATENS
    C/O MS GWEN B ARTHUR
    BLANCO,TX78606     		  PC IN NEED FOR ABUSED WHEATEN TERRIERS 50,000
    Total .................................bullet 3a 380,300
    bApproved for future payment
    Total .................................bullet 3b 0
    Form 990-PF (2021)
    Form 990-PF (2021)
    Page 12
    Part XV-A
    Analysis of Income-Producing Activities
    Enter gross amounts unless otherwise indicated. Unrelated business income Excluded by section 512, 513, or 514 (e)
    Related or exempt
    function income
    (See instructions.)
    1Program service revenue: (a)
    Business code     		(b)
    Amount     		(c)
    Exclusion code     		(d)
    Amount
    a
    b
    c
    d
    e
    f
    gFees and contracts from government agencies          
    2 Membership dues and assessments ....          
    3 Interest on savings and temporary cash
    investments ...........     		    14 52  
    4 Dividends and interest from securities ....          
    5 Net rental income or (loss) from real estate:
    aDebt-financed property......          
    bNot debt-financed property.....          
    6 Net rental income or (loss) from personal property          
    7 Other investment income .....          
    8 Gain or (loss) from sales of assets other than
    inventory ............     		    18 499,628  
    9 Net income or (loss) from special events:          
    10 Gross profit or (loss) from sales of inventory          
    11 Other revenue: a
    b
    c
    d
    e
    12 Subtotal. Add columns (b), (d), and (e) .. 0 631,899 0
    13Total. Add line 12, columns (b), (d), and (e)..................
    13
    631,899
    (See worksheet in line 13 instructions to verify calculations.)
    Part XV-B
    Relationship of Activities to the Accomplishment of Exempt Purposes
    Line No.
    DownArrow     		Explain below how each activity for which income is reported in column (e) of Part XV-A contributed importantly to
    the accomplishment of the foundation’s exempt purposes (other than by providing funds for such purposes). (See
    instructions.)
    Form 990-PF (2021)
    Form 990-PF (2021)
    Page 13
    Part XVI
    Information Regarding Transfers To and Transactions and Relationships With Noncharitable Exempt Organizations
    1
    Did the organization directly or indirectly engage in any of the following with any other organization described in section 501(c) (other than section 501(c)(3) organizations) or in section 527, relating to political organizations?
    Yes
    No
    a
    Transfers from the reporting foundation to a noncharitable exempt organization of:
    (1) Cash...................................
    1a(1)
     
    No
    (2) Other assets.................................
    1a(2)
     
    No
    b
    Other transactions:
    (1) Sales of assets to a noncharitable exempt organization....................
    1b(1)
     
    No
    (2) Purchases of assets from a noncharitable exempt organization..................
    1b(2)
     
    No
    (3) Rental of facilities, equipment, or other assets.......................
    1b(3)
     
    No
    (4) Reimbursement arrangements...........................
    1b(4)
     
    No
    (5) Loans or loan guarantees.............................
    1b(5)
     
    No
    (6) Performance of services or membership or fundraising solicitations................
    1b(6)
     
    No
    c
    Sharing of facilities, equipment, mailing lists, other assets, or paid employees..............
    1c
     
    No
    d
    If the answer to any of the above is "Yes," complete the following schedule. Column (b) should always show the fair market value
    of the goods, other assets, or services given by the reporting foundation. If the foundation received less than fair market value
    in any transaction or sharing arrangement, show in column (d) the value of the goods, other assets, or services received.
    (a) Line No. (b) Amount involved (c) Name of noncharitable exempt organization (d) Description of transfers, transactions, and sharing arrangements
    2a
    Is the foundation directly or indirectly affiliated with, or related to, one or more tax-exempt organizations
    described in section 501(c) (other than section 501(c)(3)) or in section 527? ...........
    b
    If "Yes," complete the following schedule.

    (a) Name of organization (b) Type of organization (c) Description of relationship
    Sign Here
    Under penalties of perjury, I declare that I have examined this return, including accompanying schedules and statements, and to the best of my knowledge and belief, it is true, correct, and complete. Declaration of preparer (other than taxpayer) is based on all information of which preparer has any knowledge.
    Bullet Bullet
    May the IRS discuss this return
    with the preparer shown below?
    See instructions.
    Signature of officer or trustee Date Title
    Paid Preparer Use Only Print/Type preparer's name Preparer's Signature Date PTIN
    Firm's name SmallBullet
    		 Firm's EIN SmallBullet
    Firm's address SmallBullet


    		 Phone no.
    Form 990-PF (2021)
    Additional Data


    Software ID:  
    Software Version:  


    Form 990PF - Special Condition Description:
    Special Condition Description

    TY 2021 AccountingFeesSchedule
    Name:
    JEAN ESTES EPSTEIN CHARITABLE FOUNDATION
    EIN:
    26-3478306
    Category Amount Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
    TAX PREPARATION FEES 1,600 480   1,120

    TY 2021 InvestmentsOtherSchedule2
    Name:
    JEAN ESTES EPSTEIN CHARITABLE FOUNDATION
    EIN:
    26-3478306
    Category/ Item Listed at Cost or FMV Book Value End of Year Fair Market Value
    00206R102 AT&T INC AT COST 11,398 11,070
    002824100 ABBOTT LABORATORIES AT COST 40,215 168,888
    00287Y109 ABBVIE INC AT COST 22,438 54,160
    00724F101 ADOBE SYSTEMS INC AT COST 8,849 13,042
    007903107 ADVANCED MICRO DEVICES INC AT COST 10,140 10,073
    011659109 ALASKA AIR GROUP INC AT COST 5,743 5,783
    017175100 ALLEGHANY CORP AT COST 3,869 5,341
    020002101 ALLSTATE CORP AT COST 2,266 6,941
    02079K107 ALPHABET INC CL C AT COST 53,176 164,935
    02079K305 ALPHABET INC CL A AT COST 471 5,794
    023135106 AMAZON.COM INC AT COST 28,624 30,009
    031100100 AMETEK INC NEW COMMON AT COST 1,688 1,764
    037833100 APPLE INC AT COST 3,832 33,738
    038222105 APPLIED MATERIALS INC AT COST 4,739 13,061
    046353108 ASTRAZENECA PLC SP ADR AT COST 3,270 6,524
    053332102 AUTOZONE INC AT COST 7,163 10,482
    05722G100 BAKER HUGHES CO AT COST 8,594 8,373
    060505104 BANK OF AMERICA CORP AT COST 4,288 7,385
    066922204 ISHARES S&P 500 INDEX FUND AT COST 296,268 715,787
    084670702 BERKSHIRE HATHAWAY INC CL B AT COST 2,872 10,465
    090043100 BILL.COM HOLDINGS INC AT COST 3,426 3,239
    09227Q100 BLACKBAUD INC AT COST 8,387 8,451
    09247X101 BLACKROCK INC AT COST 4,774 7,324
    09253F879 ISHARES MSCI EAFE INTERNATIONAL INDEX FUND AT COST 279,077 379,183
    126650100 CVS/CAREMARK CORP AT COST 4,572 7,221
    146869102 CARVANA CO AT COST 2,403 2,086
    148806102 CATALENT INC AT COST 5,224 5,249
    149123101 CATERPILLAR INC AT COST 4,237 6,409
    166764100 CHEVRON CORP AT COST 5,514 7,158
    16679L109 CHEWY INC CLASS A AT COST 40,426 29,485
    17275R102 CISCO SYSTEMS AT COST 4,537 8,872
    172908105 CINTAS CORP AT COST 2,616 3,545
    172967424 CITIGROUP INC AT COST 41,764 51,332
    22788C105 CROWDSTRIKE HOLDINGS INC A AT COST 4,047 3,481
    235851102 DANAHER CORP AT COST 6,091 10,199
    254687106 DISNEY WALT CO AT COST 4,652 6,350
    256206103 DODGE & COX INTERNATIONAL STOCK FUND CLASS I AT COST 72,029 94,410
    256210105 DODGE & COX INCOME FUND CLASS I AT COST 90,065 91,895
    26622P107 DOXIMITY INC-CLASS A AT COST 1,434 1,153
    268158201 DYNAVAX TECHNOLOGIES CORP AT COST 38,695 16,884
    269796108 EAGLE PHARMACEUTICALS INC. AT COST 19,494 30,552
    29082A107 EMBRAER SA ADR AT COST 5,322 11,804
    30231G102 EXXON MOBIL CORP AT COST 42,078 30,656
    30303M102 META PLATFORMS INC CL A AT COST 43,190 177,256
    31428Q101 FEDERATED HERMES TOTAL RETURN BOND FUND AT COST 508,297 511,209
    31428X106 FEDEX CORPORATION AT COST 3,780 3,880
    33616C100 FIRST REPUBLIC BANK/SAN FRAN AT COST 3,445 6,608
    337738108 FISERV INC AT COST 37,614 38,921
    337932107 FIRSTENERGY CORP AT COST 5,119 7,070
    369550108 GENERAL DYNAMICS CORP AT COST 4,480 6,254
    37045V100 GENERAL MOTORS CO AT COST 31,980 51,829
    375558103 GILEAD SCIENCES INC AT COST 8,906 9,004
    38141G104 GOLDMAN SACHS GROUP INC AT COST 4,811 7,651
    38144N593 GOLDMAN SACHS INTERNATIONAL SMALL CAP INSIGHTS INSTL AT COST 104,513 135,196
    40434L105 HP INC. AT COST 1,523 5,349
    436440101 HOLOGIC INC AT COST 53,167 57,420
    437076102 HOME DEPOT INC AT COST 2,784 4,980
    458140100 INTEL CORP AT COST 29,554 66,126
    45866F104 INTERCONTINENTAL EXCHANGE AT COST 13,136 102,578
    460146103 INTERNATIONAL PAPER CO AT COST 4,316 4,698
    461202103 INTUIT AT COST 6,029 10,292
    464287168 ISHARES SELECT DIVIDEND ETF AT COST 24,741 49,036
    464287200 ISHARES S&P 500 INDEX FUND AT COST 182,000 381,592
    46429B655 ISHARES FLOATING RATE BOND ETF AT COST 71,316 71,022
    46625H100 JP MORGAN CHASE & CO AT COST 2,745 11,085
    47803W406 JOHN HANCOCK III DISC M/C-IS AT COST 107,347 209,774
    478160104 JOHNSON & JOHNSON AT COST 3,910 7,869
    4812A0623 JPMORGAN EMERG MRKT EQ-I AT COST 79,853 66,962
    487836108 KELLOGG CO AT COST 6,010 5,991
    49456B101 KINDER MORGAN INC AT COST 3,987 3,822
    501044101 KROGER CO AT COST 2,641 5,160
    513272104 LAMB WESTON HOLDINGS INC. AT COST 3,770 4,183
    536797103 LITHIA MOTORS INC AT COST 1,953 1,782
    538034109 LIVE NATION ENTERTAINMENT INC AT COST 5,512 7,181
    543487326 NATIXIS LOOMIS SAYLES LTD GOV AND AGCY FD CL Y AT COST 25,322 24,296
    548661107 LOWES COS INC AT COST 22,438 77,544
    552953101 MGM RESORTS INTERNATIONAL AT COST 6,563 6,956
    56062X708 MAINSTAY MACKAY HIGH YLD CORP BD FD CL I AT COST 5,666 5,202
    57142B104 MARQETA INC A AT COST 1,807 1,597
    57636Q104 MASTERCARD INC CLASS A AT COST 16,591 71,864
    58155Q103 MCKESSON CORP AT COST 6,723 10,440
    58933Y105 MERCK & CO INC AT COST 1,778 3,679
    594918104 MICROSOFT CORP AT COST 38,375 226,343
    595112103 MICRON TECH INC AT COST 8,503 9,222
    651639106 NEWMONT CORPORATION AT COST 2,644 8,497
    654106103 NIKE INC CL B AT COST 2,084 2,000
    67066G104 NVIDIA CORP AT COST 7,226 16,176
    697435105 PALO ALTO NETWORKS INC AT COST 45,135 69,595
    70450Y103 PAYPAL HOLDINGS INC. AT COST 22,057 83,352
    717081103 PFIZER INC AT COST 4,022 7,913
    74144Q203 T ROWE PRICE INSTITUTIONAL EMERGING MARKETS EQUITY FUND AT COST 51,036 67,875
    742718109 PROCTER & GAMBLE CO AT COST 22,661 55,944
    74316J458 CONGRESS MID CAP GROWTH-INS AT COST 116,838 227,348
    747525103 QUALCOMM INC AT COST 10,220 19,933
    74834L100 QUEST DIAGNOSTICS INC AT COST 5,468 8,131
    75513E101 RAYTHEON TECHNOLOGIES CORP AT COST 3,591 6,541
    756109104 REALTY INCOME CORP AT COST 4,678 4,868
    77543R102 ROKU INC AT COST 3,096 1,826
    77958B402 T ROWE PRICE INSTITUTIONAL FLOATING RATE FUND CL I AT COST 3,292 3,141
    78409V104 S&P GLOBAL INC AT COST 2,826 6,607
    78462F103 SPDR S&P 500 ETF TRUST AT COST 33,945 92,142
    79466L302 SALESFORCE INC AT COST 12,893 13,469
    803054204 SAP SE SPONS ADR AT COST 5,806 6,025
    808513105 CHARLES SCHWAB CORP AT COST 3,353 7,905
    81141R100 SEA LTD ADR AT COST 2,431 1,790
    82509L107 SHOPIFY INC AT COST 4,536 4,132
    82669G104 SIGNATURE BANK AT COST 6,015 7,116
    83304A106 SNAP INC A AT COST 2,435 1,552
    83417M104 SOLAREDGE TECHNOLOGIES INC AT COST 6,625 5,611
    842587107 SOUTHERN CO AT COST 3,672 4,389
    855244109 STARBUCKS CORP AT COST 4,293 6,667
    87357P100 TACTILE SYSTEMS TECHNOLOGY INC AT COST 35,137 12,370
    88160R101 TESLA INC. AT COST 9,486 12,681
    883203101 TEXTRON INC AT COST 3,850 4,246
    893641100 TRANSDIGM GROUP INC AT COST 5,308 6,363
    90138F102 TWILIO INC AT COST 5,165 3,687
    902494103 TYSON FOODS INC CL A AT COST 3,063 4,271
    902973304 US BANCORP AT COST 3,373 6,235
    90353T100 UBER TECHNOLOGIES INC AT COST 3,782 3,396
    904767704 UNILEVER PLC SPONSORED ADR AT COST 4,307 4,303
    907818108 UNION PACIFIC CORP AT COST 3,432 4,535
    91324P102 UNITEDHEALTH GROUP INC AT COST 8,576 12,051
    91332U101 UNITY SOFTWARE INC AT COST 3,715 3,432
    921909818 VANGUARD TOTAL INTL ST INDEX FUND-ADM AT COST 305,833 419,078
    921937603 VANGUARD TOTAL BOND MARKET INDEX FUND ADM AT COST 559,786 566,520
    921937702 VANGUARD S/T BND INDX-ADM AT COST 293,632 290,631
    921937835 VANGUARD TOTAL BOND MARKET ETF AT COST 21,672 22,035
    921943858 VANGUARD FTSE DEVELOPED ETF AT COST 40,194 56,166
    922042858 VANGUARD FTSE EMERGING MARKETS ETF AT COST 60,368 74,190
    922475108 VEEVA SYSTEMS INC CLASS A AT COST 11,248 102,192
    92276F100 VENTAS INC AT COST 6,350 5,930
    922908728 VANGUARD TOTL STK MKT IND-AD AT COST 426,006 1,019,893
    92556V106 VIATRIS INC AT COST 6,535 6,237
    92826C839 VISA INC CL A SHARES AT COST 22,286 80,183
    92857W308 VODAFONE GROUP PLC SP ADR AT COST 6,296 4,598
    931142103 WALMART INC AT COST 2,430 6,800
    94984B348 ALLSPRING ADVANTAGE INTERNATIONAL EQUITY FUND - I AT COST 77,397 93,766
    962166104 WEYERHAEUSER CO AT COST 3,597 4,859
    G1151C101 ACCENTURE PLC CL A AT COST 4,212 8,706
    G1890L107 CAPRI HOLDINGS LTD AT COST 3,483 3,375
    G29018101 DLOCAL LTD AT COST 2,999 2,891
    G29183103 EATON CORP PLC AT COST 13,407 15,208
    G5494J103 LINDE PLC AT COST 65,383 138,572
    G5960L103 MEDTRONIC PLC AT COST 2,829 3,000
    H1467J104 CHUBB LTD AT COST 4,768 7,539
    H84989104 TE CONNECTIVITY LTD AT COST 1,805 5,002

    TY 2021 LegalFeesSchedule
    Name:
    JEAN ESTES EPSTEIN CHARITABLE FOUNDATION
    EIN:
    26-3478306
    Category Amount Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
    LEGAL FEES 18,147 0   18,147


    TY 2021 OtherDecreasesSchedule
    Name:
    JEAN ESTES EPSTEIN CHARITABLE FOUNDATION
    EIN:
    26-3478306
    Description Amount
    PRIOR PERIOD ADJ 23


    TY 2021 OtherExpensesSchedule
    Name:
    JEAN ESTES EPSTEIN CHARITABLE FOUNDATION
    EIN:
    26-3478306
    Description Revenue and Expenses per Books Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
    ADR/ADS FEES 33 33   0


    TY 2021 OtherIncreasesSchedule
    Name:
    JEAN ESTES EPSTEIN CHARITABLE FOUNDATION
    EIN:
    26-3478306
    Description Amount
    RETURNED PRIOR YEAR GRANT 8,542
    BASIS ADJUSTMENT 1,183


    TY 2021 OtherProfessionalFeesSchedule
    Name:
    JEAN ESTES EPSTEIN CHARITABLE FOUNDATION
    EIN:
    26-3478306
    Category Amount Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
    BLAIR INVESTMNT ADVISORY FEES 23,235 23,235   0
    GRANT ADMINISTRATION FEES 5,500 0   5,500


    TY 2021 TaxesSchedule
    Name:
    JEAN ESTES EPSTEIN CHARITABLE FOUNDATION
    EIN:
    26-3478306
    Category Amount Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
    FOREIGN TAX WITHHELD 157 157   0
    FED EXCISE TAXES 8,331 0   0