TY 2024 Form 990PF

- TIN:

Form990-PF

Department of the Treasury
Internal Revenue Service

Return of Private Foundation

or Section 4947(a)(1) Trust Treated as Private Foundation

Do not enter social security numbers on this form as it may be made public.
right arrow

Go to www.irs.gov/Form990PF for instructions and the latest information.

OMB No. 1545-0047

2024

Open to Public Inspection

For calendar year 2024, or tax year beginning 01-01-2024 , and ending 12-31-2024

Name of foundation
The Kupferberg Foundation

% Foundation Source

Number and street (or P.O. box number if mail is not delivered to street address)Foundation Source 501 Silverside Rd
Room/suite

City or town, state or province, country, and ZIP or foreign postal code
Wilmington, DE198091377

A Employer identification number

11-6008915

B Telephone number (see instructions)

(800) 839-1754

C If exemption application is pending, check here right arrow

G Check all that apply: Initial returnInitial return of a former public charity
Final returnAmended return
Address change Name change

D 1. Foreign organizations, check here............. right arrow

2. Foreign organizations meeting the 85%
test, check here and attach computation ... right arrow

E If private foundation status was terminated
under section 507(b)(1)(A), check here ....... right arrow

H Check type of organization: Section 501(c)(3) exempt private foundation
Section 4947(a)(1) nonexempt charitable trust Other taxable private foundation

F If the foundation is in a 60-month termination
under section 507(b)(1)(B), check here ....... right arrow

I Fair market value of all assets at end
of year (from Part II, col. (c),
line 16) right arrow

$16,264,263J Accounting method: Cash Accrual
Other (specify)
(Part I, column (d) must be on cash basis.)

	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)


1	Contributions, gifts, grants, etc., received (attach schedule)	0
2	Check .............
3	Interest on savings and temporary cash investments	16,424		16,424
4	Dividends and interest from securities...	262,207		262,207
5a	Gross rents............
b	Net rental income or (loss)
6a	Net gain or (loss) from sale of assets not on line 10		1,744,862
b	Gross sales price for all assets on line 6a 4,499,146
7	Capital gain net income (from Part IV, line 2)...			1,542,928
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).......	List of Attached Documents: // Content	13,796	15,032
12	Total. Add lines 1 through 11........	2,037,289		1,836,591
13	Compensation of officers, directors, trustees, etc.	0
14	Other employee salaries and wages......
15	Pension plans, employee benefits.......
16a	Legal fees (attach schedule).........
b	Accounting fees (attach schedule).......
c	Other professional fees (attach schedule)....	List of Attached Documents: // Content	133,851	117,851		16,000
17	Interest...............	31		31
18	Taxes (attach schedule) (see instructions)...	List of Attached Documents: // Content	24,208	479
19	Depreciation (attach schedule) and depletion...
20	Occupancy..............
21	Travel, conferences, and meetings.......
22	Printing and publications..........
23	Other expenses (attach schedule).......	List of Attached Documents: // Content	41,649	9,634		32,010
24	Total operating and administrative expenses.
	Add lines 13 through 23..........	199,739		127,995		48,010
25	Contributions, gifts, grants paid.......	689,000				689,000
26	Total expenses and disbursements. Add lines 24 and 25	888,739		127,995		737,010
27	Subtract line 26 from line 12:
a	Excess of revenue over expenses and disbursements	1,148,550
b	Net investment income (if negative, enter -0-)			1,708,596
c	Adjusted net income (if negative, enter -0-)...				0

For Paperwork Reduction Act Notice, see instructions.

Cat. No. 11289X Form 990-PF (2024)

Form 990-PF (2024)

Page 2

Part II		Balance Sheets	Beginning of year	End of year
Part II		Balance Sheets	(a) Book Value	(b) Book Value	(c) Fair Market Value
	1	Cash—non-interest-bearing.............
	2	Savings and temporary cash investments.........	196,461	354,146	354,146
	3	Accounts receivable
		Less: allowance for doubtful accounts
	4	Pledges receivable
		Less: allowance for doubtful accounts
	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)
		Less: allowance for doubtful accounts
	8	Inventories for sale or use..............
	9	Prepaid expenses and deferred charges..........
	10a	Investments—U.S. and state government obligations (attach schedule)	164,374	List of Attached Documents: // Content 636,056	634,689
	b	Investments—corporate stock (attach schedule).......	7,107,087	List of Attached Documents: // Content 6,469,284	12,718,792
	c	Investments—corporate bonds (attach schedule).......	934,847	List of Attached Documents: // Content 2,084,113	2,088,539
	11	Investments—land, buildings, and equipment: basis
		Less: accumulated depreciation (attach schedule)
	12	Investments—mortgage loans.............
	13	Investments—other (attach schedule)..........	453,593	List of Attached Documents: // Content 461,313	468,097
	14	Land, buildings, and equipment: basis
		Less: accumulated depreciation (attach schedule)
	15	Other assets (describe )
	16	Total assets (to be completed by all filers—see the
		instructions. Also, see page 1, item I)	8,856,362	10,004,912	16,264,263
	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 )
	23	Total liabilities (add lines 17 through 22).........	0	0
		Foundations that follow FASB ASC 958, check here
		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
		and complete lines 26 through 30.
	26	Capital stock, trust principal, or current funds........
	27	Paid-in or capital surplus, or land, bldg., and equipment fund
	28	Retained earnings, accumulated income, endowment, or other funds	8,856,362	10,004,912
	29	Total net assets or fund balances (see instructions).....	8,856,362	10,004,912
	30	Total liabilities and net assets/fund balances (see instructions).	8,856,362	10,004,912

Part III

Analysis of Changes in Net Assets or Fund Balances

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) ...............

8,856,362

Enter amount from Part I, line 27a .....................

1,148,550

Other increases not included in line 2 (itemize) right arrow

Add lines 1, 2, and 3 ..........................

10,004,912

Decreases not included in line 2 (itemize) right arrow

Total net assets or fund balances at end of year (line 4 minus line 5)—Part II, column (b), line 29 .

10,004,912

Form 990-PF (2024)

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
b	Passthrough K1 Capital Gain/(Loss)
c
d
e

(e) Gross sales price		(g) Cost or other basis plus expense of sale	(h) Gain or (loss) (e) plus (f) minus (g)
a	4,499,146	2,960,793	1,538,353
b			4,575
c
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			1,538,353
b
c
d
e

2	Capital gain net income or (net capital loss)	If gain, also enter in Part I, line 7 If (loss), enter -0- in Part I, line 7	2	1,542,928
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 ...................		3

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 and enter “N/A" on line 1.
	Date of ruling or determination letter: (attach copy of letter if necessary–see instructions)	1	23,749
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
3	Add lines 1 and 2...........................	3	23,749
4	Subtitle A (income) tax (domestic section 4947(a)(1) trusts and taxable foundations only. Others enter -0-)	4
5	Tax based on investment income. Subtract line 4 from line 3. If zero or less, enter -0- .....	5	23,749
6	Credits/Payments:

a	2024 estimated tax payments and 2023 overpayment credited to 2024	6a	22,200
b	Exempt foreign organizations—tax withheld at source......	6b	0
c	Tax paid with application for extension of time to file (Form 8868)...	6c	2,200
d	Backup withholding erroneously withheld ..........	6d

7	Total credits and payments. Add lines 6a through 6d..............		7	24,400
8	Enter any penalty for underpayment of estimated tax. Check here if Form 2220 is attached. List of Attached Documents: // Content		8	0
9	Tax due. If the total of lines 5 and 8 is more than line 7, enter amount owed.......		9
10	Overpayment. If line 7 is more than the total of lines 5 and 8, enter the amount overpaid...		10	651
11	Enter the amount of line 10 to be: Credited to 2025 estimated tax651	Refunded	11

Form 990-PF (2024)

Page 4

Part VI-A

Statements Regarding Activities

During the tax year, did the foundation attempt to influence any national, state, or local legislation or did

Yes

it participate or intervene in any political campaign? ....................

Did it spend more than $100 during the year (either directly or indirectly) for political purposes? See the instructions

for the definition.................................

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.

Did the foundation file Form 1120-POL for this year?.....................

Enter the amount (if any) of tax on political expenditures (section 4955) imposed during the year:

(1) On the foundation. right arrow

$ (2) On foundation managers. right arrow

Enter the reimbursement (if any) paid by the foundation during the year for political expenditure tax imposed

on foundation managers. right arrow

Has the foundation engaged in any activities that have not previously been reported to the IRS?.......

If "Yes," attach a detailed description of the activities.

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....

Did the foundation have unrelated business gross income of $1,000 or more during the year?.........

If "Yes," has it filed a tax return on Form 990-T for this year?...................

Was there a liquidation, termination, dissolution, or substantial contraction during the year?.........

If "Yes," attach the statement required by General Instruction T.

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? ................

Yes

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..................................

Yes

Enter the states to which the foundation reports or with which it is registered (see instructions)

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 .

Yes

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 2024 or the taxable year beginning in 2024? See the instructions for Part XIII.

If "Yes," complete Part XIII .............................

Did any persons become substantial contributors during the tax year? If "Yes," attach a schedule listing their names

and addresses. ...............................

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 .............

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.................

Did the foundation comply with the public inspection requirements for its annual returns and exemption application?

Yes

Website address right arrow

The books are in care of right arrow

Foundation Source Telephone no. right arrow

(800) 839-1754

Located at right arrow

501 Silverside Road Suite 123WilmingtonDE ZIP+4 right arrow

198091377

Section 4947(a)(1) nonexempt charitable trusts filing Form 990-PF in lieu of Form 1041 —check here ......... right arrow

and enter the amount of tax-exempt interest received or accrued during the year ........ right arrow

16 At any time during calendar year 2024, 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 right arrow

Form 990-PF (2024)

Page 5

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

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)

(2) Borrow money from, lend money to, or otherwise extend credit to (or accept it from)

a disqualified person? ..............................

1a(2)

(3) Furnish goods, services, or facilities to (or accept them from) a disqualified person? ...........

1a(3)

Yes

(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)

(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)

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 ..........

Organizations relying on a current notice regarding disaster assistance check here ........ right arrow

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 2024? .............

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)):

At the end of tax year 2024, did the foundation have any undistributed income (Part XII, lines 6d

and 6e) for tax year(s) beginning before 2024?....................

If "Yes," list the years right arrow

20, 20, 20, 20

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.) ..............

If the provisions of section 4942(a)(2) are being applied to any of the years listed in 2a, list the years here.

20, 20, 20, 20

Did the foundation hold more than a 2% direct or indirect interest in any business enterprise at

any time during the year? ..............................

If "Yes," did it have excess business holdings in 2024 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 2024.) .....................

Did the foundation invest during the year any amount in a manner that would jeopardize its charitable purposes?

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 2024? ..

Form 990-PF (2024)

Page 6

Part VI-B

Statements Regarding Activities for Which Form 4720 May Be Required (continued)

During the year did the foundation pay or incur any amount to:

Yes

(1) Carry on propaganda, or otherwise attempt to influence legislation (section 4945(e))? ..........

5a(1)

(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)

(3) Provide a grant to an individual for travel, study, or other similar purposes? .............

5a(3)

(4) Provide a grant to an organization other than a charitable, etc., organization described

in section 4945(d)(4)(A)? See instructions ........................

5a(4)

(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)

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 ........

Organizations relying on a current notice regarding disaster assistance check ......... right arrow

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? .................

If "Yes," attach the statement required by Regulations section 53.4945–5(d).

Did the foundation, during the year, receive any funds, directly or indirectly, to pay premiums on

a personal benefit contract? .............................

Did the foundation, during the year, pay premiums, directly or indirectly, on a personal benefit contract? ....

If "Yes" to 6b, file Form 8870.

At any time during the tax year, was the foundation a party to a prohibited tax shelter transaction?

If "Yes", did the foundation receive any proceeds or have any net income attributable to the transaction? .....

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? .........................

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
Mark Kupferberg List of Attached Documents: // Content	Sec 1.0	0	0	0
Foundation Source 501 Silverside Rd Wilmington,DE198091377	Sec 1.0	0	0	0
Martin Kupferberg List of Attached Documents: // Content	Trustee, Pres 1.0	0	0	0
Foundation Source 501 Silverside Rd Wilmington,DE198091377	Trustee, Pres 1.0	0	0	0
Saul Kupferberg List of Attached Documents: // Content	Trustee, Treas 1.0	0	0	0
Foundation Source 501 Silverside Rd Wilmington,DE198091377	Trustee, Treas 1.0	0	0	0
Seth Kupferberg List of Attached Documents: // Content	Trustee, VP 1.0	0	0	0
Foundation Source 501 Silverside Rd Wilmington,DE198091377	Trustee, VP 1.0	0	0	0

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










Total number of other employees paid over $50,000...................

Form 990-PF (2024)

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
Neuberger Berman	Investment Mgmt	112,646
1290 AVENUE OF THE AMERICAS NEW YORK,NY10104	Investment Mgmt	112,646

Total number of others receiving over $50,000 for professional services............. right arrow

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......................... right arrow

Form 990-PF (2024)

Page 8

Part IX

Minimum Investment Return (All domestic foundations must complete this part. Foreign foundations, see instructions.)

Fair market value of assets not used (or held for use) directly in carrying out charitable, etc.,

purposes:

Average monthly fair market value of securities...................

15,053,073

Average of monthly cash balances.......................

609,515

Fair market value of all other assets (see instructions)................

468,097

Total (add lines 1a, b, and c).........................

16,130,685

Reduction claimed for blockage or other factors reported on lines 1a and

1c (attach detailed explanation) .............

Acquisition indebtedness applicable to line 1 assets..................

Subtract line 2 from line 1d.........................

16,130,685

Cash deemed held for charitable activities. Enter 1.5% (0.015) of line 3 (for greater amount, see

instructions) .............................

241,960

Net value of noncharitable-use assets. Subtract line 4 from line 3. ............

15,888,725

Minimum investment return. Enter 5% (0.05) of line 5................

794,436

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.)

Minimum investment return from Part IX, line 6..................

794,436

Tax on investment income for 2024 from Part V, line 5 .......

23,749

Income tax for 2024. (This does not include the tax from Part V.) ...

Add lines 2a and 2b............................

23,749

Distributable amount before adjustments. Subtract line 2c from line 1............

770,687

Recoveries of amounts treated as qualifying distributions................

Add lines 3 and 4............................

770,687

Deduction from distributable amount (see instructions).................

Distributable amount as adjusted. Subtract line 6 from line 5. Enter here and on Part XII, line 1 ...

770,687

Part XI

Qualifying Distributions (see instructions)

Amounts paid (including administrative expenses) to accomplish charitable, etc., purposes:

Expenses, contributions, gifts, etc.—total from Part I, column (d), line 26 ..........

737,010

Program-related investments—total from Part VIII-B..................

Amounts paid to acquire assets used (or held for use) directly in carrying out charitable, etc.,

purposes...............................

Amounts set aside for specific charitable projects that satisfy the:

Suitability test (prior IRS approval required)....................

Cash distribution test (attach the required schedule) .................

Qualifying distributions. Add lines 1a through 3b. Enter here and on Part XII, line 4. .......

737,010

Form 990-PF (2024)

Page 9

Part XII

Undistributed Income (see instructions)

		(a) Corpus	(d) 2024
1 Distributable amount for 2024 from Part X, line 7			770,687
2 Undistributed income, if any, as of the end of 2024:
a Enter amount for 2023 only.......
b Total for prior years:20 , 20, 20
3 Excess distributions carryover, if any, to 2024:
a From 2019......
b From 2020......	34,655
c From 2021......	33,759
d From 2022......
e From 2023......	36,538
f Total of lines 3a through e ........		104,952
4Qualifying distributions for 2024 from Part
XI, line 4: $ 737,010
a Applied to 2023, but not more than line 2a
b Applied to undistributed income of prior years (Election required—see instructions).....
c Treated as distributions out of corpus (Election required—see instructions)........
d Applied to 2024 distributable amount.....			737,010
e Remaining amount distributed out of corpus		0
5 Excess distributions carryover applied to 2024.		33,677	33,677
(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		71,275
b Prior years’ undistributed income. Subtract line 4b from line 2b ..........
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......
d Subtract line 6c from line 6b. Taxable amount —see instructions ...........
e Undistributed income for 2023. Subtract line 4a from line 2a. Taxable amount—see instructions .............
f Undistributed income for 2024. Subtract lines 4d and 5 from line 1. This amount must be distributed in 2025 ..........			0
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) .......
8 Excess distributions carryover from 2019 not applied on line 5 or line 7 (see instructions) ...
9 Excess distributions carryover to 2025. Subtract lines 7 and 8 from line 6a ......		71,275
10 Analysis of line 9:
a Excess from 2020....	978
b Excess from 2021....	33,759
c Excess from 2022....
d Excess from 2023....	36,538
e Excess from 2024....

Form 990-PF (2024)

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 2024, enter the date of the ruling ...... right arrow

b Check box to indicate whether the organization is a private operating foundation described in section 4942(j)(3) or4942(j)(5)

2a Enter the lesser of the adjusted net income from Part I or the minimum investment return from Part IX for each year listed ..........	Tax year	Prior 3 years			(e) Total
	(a) 2024	(b) 2023	(c) 2022	(d) 2021	(e) Total

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).)

NONE

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 right arrow

if the foundation only makes contributions to preselected charitable organizations and does not accept
unsolicited requests for funds. If the foundation makes gifts, grants, etc. to individuals or organizations under
other conditions, complete items 2a, b, c, and d. See instructions

aThe name, address, and telephone number or email address of the person to whom applications should be addressed:

bThe form in which applications should be submitted and information and materials they should include:

cAny submission deadlines:

dAny restrictions or limitations on awards, such as by geographical areas, charitable fields, kinds of institutions, or other
factors:

Form 990-PF (2024)

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)		Foundation status of recipient	Purpose of grant or contribution	Amount
aPaid during the year
ANTI-DEFAMATION LEAGUE 605 3RD AVE NEW YORK,NY10158	N/A	PC	for the NY/NJ chapters	15,000
BNAI BRITH HILLEL FOUNDATION AT QUEENS COLLEGE HIL 6530 KISSENA BLVD SU 206 FLUSHING,NY11367	N/A	PC	General & Unrestricted	10,000
CALVARY HOSPITAL INC 1740 EASTCHESTER RD BRONX,NY10461	N/A	PC	General & Unrestricted	5,000
COMMONPOINT NY INC 5820 LITTLE NECK PKWY LITTLE NECK,NY11362	N/A	PC	General & Unrestricted	25,000
FOUNDATION FIGHTING BLINDNESS INC 6925 OAKLAND MILLS RD701 COLUMBIA,MD21045	N/A	PC	General & Unrestricted	10,000
LOUIS ARMSTRONG HOUSE MUSEUM 3456 107TH ST CORONA,NY11368	N/A	PC	General & Unrestricted	10,000
MATAN INC PO BOX 120 BRONX,NY10471	N/A	PC	General & Unrestricted	15,000
NEW YORK HALL OF SCIENCE 47-01 111TH ST CORONA,NY11368	N/A	PC	Charitable Event- Gala, President's & Vice-Chair Council and KEPCO Corporate Partnership Fund	78,000
NEW YORK HALL OF SCIENCE 47-01 111TH ST CORONA,NY11368	N/A	PC	Campaign for Tomorrow	75,000
NORTH SHORE CHILD AND FAMILY GUIDANCE ASSOCIATION 480 OLD WESTBURY RD ROSLYN HTS,NY11577	N/A	PC	General & Unrestricted	50,000
NORTHWELL HEALTH FOUNDATION 2000 MARCUS AVE 2ND FL NEW HYDE PARK,NY11042	N/A	PC	General & Unrestricted	100,000
QUEENS BOTANICAL GARDEN SOCIETY INC 4350 MAIN ST FLUSHING,NY11355	N/A	PC	General & Unrestricted	10,000
QUEENS BOTANICAL GARDEN SOCIETY INC 4350 MAIN ST FLUSHING,NY11355	N/A	PC	Charitable Event	5,000
QUEENS COLLEGE FOUNDATION INC 6530 KISSENA BLVD FLUSHING,NY11367	N/A	PC	Physics Department and The Max and Selma Kupferberg Center for the Visual and Performing Arts to support the Colden Auditorium performances	100,000
QUEENS COLLEGE FOUNDATION INC 6530 KISSENA BLVD FLUSHING,NY11367	N/A	PC	Charitable Event	25,000
QUEENS MUSEUM OF ART NEW YORK CITY BUILDING NYC BLDG FLUSHING MEADOW CORONA PAR QUEENS,NY11368	N/A	PC	General & Unrestricted	50,000
QUEENS THEATRE IN THE PARK INC 14 UNITED NATIONS AVE S CORONA,NY11368	N/A	PC	General & Unrestricted	9,000
QUEENS THEATRE IN THE PARK INC 14 UNITED NATIONS AVE S CORONA,NY11368	N/A	PC	Charitable Event	11,000
QUEENSBOROUGH COMMUNITY COLLEGE FUND INC 222-05 56TH AVE A-406 BAYSIDE,NY11364	N/A	PC	Harriet & Kenneth Kupferberg Holocaust Center	40,000
SELFHELP COMMUNITY SERVICES INC 520 8TH AVENUE 5TH FLOOR NEW YORK,NY10018	N/A	PC	The Witness Theater program	18,000
SID JACOBSON JEWISH COMMUNITY CENTER INC 300 FOREST DR EAST HILLS,NY11548	N/A	PC	Friendship Circle which provides funds for individuals diagnosed with Alzheimer's, dementia, Parkinson's, or another degenerative illness and general support fund	20,000
VISITING NURSE SERVICE OF NEW YORK PO BOX 6445 NEW YORK,NY10249	N/A	SO III FI	General & Unrestricted	4,000
WNET 825 8TH AVENUE NEW YORK,NY10019	N/A	PC	General & Unrestricted	4,000
Total ................................. 3a				689,000

bApproved for future payment

Total ................................. 3b

Form 990-PF (2024)

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	(e) Related or exempt function income (See instructions.)
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	16,424
4 Dividends and interest from securities ....			14	262,207
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	1,744,862
9 Net income or (loss) from special events:
10 Gross profit or (loss) from sales of inventory
11 Other revenue: aK-1 Inc/Loss	525990	-2,328	14	15,011
bFederal Tax Refund			01	500
cCLASS ACTION LAWSUIT PROCEEDS			01	613
d
e
12 Subtotal. Add columns (b), (d), and (e) ..		-2,328		2,039,617

13Total. Add line 12, columns (b), (d), and (e)..................

2,037,289

(See worksheet in line 13 instructions to verify calculations.)

Part XV-B

Relationship of Activities to the Accomplishment of Exempt Purposes

Line No.	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 (2024)

Page 13

Part XVI

Information Regarding Transfers To and Transactions and Relationships With Noncharitable Exempt Organizations

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

Transfers from the reporting foundation to a noncharitable exempt organization of:

(1) Cash...................................

1a(1)

(2) Other assets.................................

1a(2)

Other transactions:

(1) Sales of assets to a noncharitable exempt organization....................

1b(1)

(2) Purchases of assets from a noncharitable exempt organization..................

1b(2)

(3) Rental of facilities, equipment, or other assets.......................

1b(3)

(4) Reimbursement arrangements...........................

1b(4)

(5) Loans or loan guarantees.............................

1b(5)

(6) Performance of services or membership or fundraising solicitations................

1b(6)

Sharing of facilities, equipment, mailing lists, other assets, or paid employees..............

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

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? ...........Yes No

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.
				May the IRS discuss this return with the preparer shown below? See instructions. Yes No
	Signature of officer or trustee	Date	Title

Paid Preparer Use Only	Print/Type preparer's name	Preparer's Signature	Date	Check if self- employed	PTIN
	Firm's name				Firm's EIN
	Firm's address				Phone no.

Form 990-PF (2024)

Additional Data

Software ID:
Software Version:

Form 990PF - Special Condition Description:

Special Condition Description

- TIN:

TY 2024 CompensationExplanation

Name:

The Kupferberg Foundation

EIN:

11-6008915

Person Name	Explanation
Martin Kupferberg	* MARTIN KUPFERBERG, TRUSTEE/PRESIDENT OF THE KUPFERBERG 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 $16,000 FOR ADMINISTRATIVE SERVICES RENDERED BY SUCH DISQUALIFIED PERSON AS REPORTED IN FORM 990-PF, PART I, LINE 16C. THE FOUNDATION BILLED AT OR BELOW THE MARKET RATE.

Person Name

Explanation

Martin Kupferberg

* MARTIN KUPFERBERG, TRUSTEE/PRESIDENT OF THE KUPFERBERG 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 $16,000 FOR ADMINISTRATIVE SERVICES RENDERED BY SUCH DISQUALIFIED PERSON AS REPORTED IN FORM 990-PF, PART I, LINE 16C. THE FOUNDATION BILLED AT OR BELOW THE MARKET RATE.

- TIN:

Note: To capture the full content of this document, please select landscape mode (11" x 8.5") when printing.

TY 2024 DepreciationSchedule

Name:

The Kupferberg Foundation

EIN:

11-6008915

Description of Property	Date Acquired	Cost or Other Basis	Prior Years' Depreciation	Computation Method	Rate / Life (# of years)	Current Year's Depreciation Expense	Net Investment Income	Adjusted Net Income	Cost of Goods Sold Not Included

- TIN:

TY 2024 InvestmentsCorpBondsSchedule

Name:

The Kupferberg Foundation

EIN:

11-6008915

Name of Bond	End of Year Book Value	End of Year Fair Market Value
AGCO CORP NOTE - 5.450% - 03/2	49,961	50,469
AIR PRODUCTS AND CHEMICALS - 1	10,441	9,763
AMAZON - 4.550% - 12/01/2027	10,012	10,061
AMERICAN TOWER CORP - 2.400% -	25,321	24,868
AMGEN INC - 5.250% - 03/02/202	74,880	75,041
AMPHENOL CORP - 5.050% - 04/05	49,944	50,427
ASTRAZENECA FINANCE LLC - 4.85	14,963	15,031
AUTOZONE INC - 5.050% - 07/15/	49,828	50,281
BANK AMER CORP - 3.500% - 04/1	9,563	9,850
BANK OF AMERICA - 5.875% - 03/	14,847	15,051
BIOGEN - 4.050% - 09/15/2025	73,599	74,574
BOSTON SCIENTIFIC CORP - 1.900	24,988	24,712
BRISTOL-MYERS SQUIBBCO - 4.950	49,977	50,244
CATERILLAR FINL SVCS - 4.900%	49,837	50,003
CATERPILLAR FIN - 6.020% - 10/	25,000	25,134
COMCAST CORP - 5.100% - 06/01/	15,103	15,159
CROWN CASTLE INTL CORP NOTE CA	24,922	23,619
CVS HEALTH CORP NOTE - 4.100%	74,101	74,817
DUKE ENERGY - 0.900% - 09/15/2	24,834	24,324
DUKE ENERGY CORP NOTE - 5.000%	49,837	50,127
ELECTRONIC ARTS INC NOTE - 4.8	74,711	75,014
EQUINIX INC - 1.000% - 09/15/2	25,070	24,341
FISERV INC - 5.150% - 03/15/20	15,012	15,119
FL PWR - 4.450% - 05/15/2026	14,729	15,000
GENERAL MILLS INC NOTE - 5.241	74,917	75,001
HOME DEPOT INC - 0.000% - 12/2	25,061	25,050
HOME DEPOT INC NOTE - 4.000% -	49,229	49,834
HONEYWELL INTL INC NOTE - 2.50	14,060	14,478
JPMORGAN CHASE & CO NOTE CALL	25,000	24,019
KEURIG DR PEPPER - 5.100% - 03	74,777	75,685
LOWES COS INC - 4.800% - 04/01	74,572	75,122
MARCH & MCLENNAN COS INC - 4.5	14,973	14,984
MCCORMICK &CO INC NOTE CALL MA	24,636	23,944
MCKESSON CORP - 4.250% - 09/15	15,051	14,662
META PLATFORMS INC - 4.600% -	14,708	15,019
MICROCHIP TECHNOLOGYINC. SER B	73,732	74,688
MICRON TECHNOLOGY INC - 4.975%	24,934	25,027
MONDELEZ INTERNATIONAL INC - 1	15,297	14,829
NEXTERA ENERGY - 4.950% - 01/2	74,699	75,147
ORACLE CORP - 4.500% - 05/06/2	14,841	14,851
ORACLE CORP NOTE CALL MAKE WHO	24,988	24,105
PEPSICO INC - 5.125% - 11/10/2	15,413	15,187
PUBLIC SERVICE ENTERPRISE GROU	24,795	24,390
PUBLIC STORAGE - 0.000% - 04/1	50,000	50,250
PUBLIC STORAGE NOTE CALL MAKE	24,954	23,991
RAYTHEON TECHS CORP - 5.000% -	49,872	50,188
REALTY INCOME CORP NOTE - 5.05	74,722	74,953
SHERWIN-WILLIAMS CO - 4.250% -	49,292	49,890
STARBUCKS CORP NOTE - 4.750% -	49,637	50,123
STATE STREET CORP NOTE - 4.993	14,977	15,123
TARGET CORP - 1.950% - 01/15/2	13,576	14,269
THERMO FISHER - 5.000% - 01/31	15,333	15,125
TOYOTA MOTOR CREDIT CORP - 5.2	15,093	15,213
VULCAN MATERIALS CO - 4.950% -	49,977	49,840
WEC ENERGY GROUP INC - 5.000%	74,531	75,129
ZOETIS INC NOTE - 5.400% - 11/	74,986	75,394

- TIN:

TY 2024 InvestmentsCorpStockSchedule

Name:

The Kupferberg Foundation

EIN:

11-6008915

Name of Stock	End of Year Book Value	End of Year Fair Market Value
ABBOTT LABS	26,184	28,278
ADOBE SYSTEMS, INC	72,730	66,702
ADVANCED MICRO DEVICES INC	21,797	34,184
AIR PRODS & CHEM INC	65,652	82,081
AIRBUS GROUP	66,414	59,753
ALPHABET INC CL A	5,335	94,650
ALPHABET INC CL C	149,776	516,472
AMAZON COM	307,038	564,051
AMER INTERNATIONAL GROUP INC	73,433	69,160
AMERICAN ELECTRIC POWER INC	30,150	37,722
AMERICAN HOMES 4 RENT	12,324	20,918
AMERICAN TOWER REIT INC	17,770	34,664
AMETEK INC	31,012	45,065
ANALOG DEVICES INC	95,500	172,093
AON PLC CL A	121,991	220,883
APOLLO GLOBAL MANAGEMENT, INC	93,261	239,152
APPLE INC	98,300	628,303
ASML HOLDING NV NY REG SHS	141,691	204,459
ASTRAZENECA	108,738	107,060
AUTOMATIC DATA PROCESSING INC	79,691	102,456
BANK OF AMERICA CORP	21,127	35,160
BERKSHIRE HATHAWAY INC. CLASS	87,231	253,837
BOSTON PPTYS INC	8,097	6,544
BOSTON SCIENTIFIC	70,120	140,679
BROADCOM INC	10,999	11,592
CHEVRON CORP	39,786	36,210
CISCO SYSTEMS INC	28,067	38,421
CONSTELLATION BRANDS INC	60,430	55,250
COOPER COMPANIES INC	39,277	41,369
COSTCO WHOLESALE CORPORATION	39,301	114,534
CRH PLC	54,951	106,398
CROWDSTRIKE HOLDINGS, INC	68,746	87,593
CROWN CASTLE INTL	19,438	17,244
D R HORTON	22,286	118,288
DANAHER CORP	34,196	34,433
EATON CORP PLC	23,417	82,968
ELEVANCE HEALTH INC	58,873	119,155
ELI LILLY & CO	104,221	332,731
EMERSON ELECTRIC CO	53,555	80,555
EOG RESOURCES INC	22,880	45,600
EQUINIX, INC	25,705	41,487
EQUITY LIFESTYLE PRP	9,773	20,579
EQUITY RESIDENTIAL PPTYS TR	13,289	18,227
EXPAND ENERGY CORP	90,834	114,483
EXTRA SPACE STORAGE	14,662	12,566
EXXON MOBIL CORP	81,406	112,411
FISERV, INC	24,224	46,220
FREEPORT-MCMORAN COPPER & GOLD	84,906	83,776
GAMING AND LEISURE PROPERTIES,	13,947	13,051
GENERAL ELECTRIC CO	146,048	147,276
GOLDMAN SACHS GROUP	18,771	47,527
HOME DEPOT INC	134,586	249,343
HONEYWELL INTL	20,338	112,945
ICU MEDICAL, INC	41,920	42,672
IRON MOUNTAIN	7,521	14,926
ISHARES GOLD TR	83,910	123,775
JACOBS SOLUTIONS INC	20,723	40,754
JP MORGAN CHASE	117,132	398,157
JP MORGAN SHORT DURATION BOND	128,586	126,021
JP MORGAN STRATEGIC INCOME OPP	76,401	76,068
JPMORGAN GLOBAL BOND OPPORTUNI	221,842	207,469
JPMORGAN INCOME BUILDER-SEL	99,836	97,900
KILROY REALTY CP	13,257	13,065
KIMCO RLTY CORP	10,453	12,207
LEIDOS HOLDINGS INC	19,487	46,243
LENNAR CORP	68,127	199,509
LINDE PLC COM	39,377	41,867
MACERICH CO	8,776	9,382
MARSH AND MCLENNAN COMPANIES I	57,391	79,654
MCDONALD'S CORP	86,676	134,799
MERCK & CO INC	65,631	69,636
META PLATFORMS INC	10,750	14,638
MICROSOFT CORP	111,366	846,793
MONDELEZ INTERNATIONAL INC	32,823	33,150
MOTOROLA SOLUTIONS INC	87,004	314,316
NEXTERA ENERGY, INC	98,205	114,776
NORTHROP GRUMMAN CORP	62,922	93,858
NVIDIA CORP	139,327	861,066
OCCIDENTAL PETROLEUM CORP WARR		15,483
OMEGA HEALTHCARE INV	8,733	8,062
ORACLE CORP	48,795	243,461
PG & E CORP	25,646	44,113
PROCTER GAMBLE CO	84,466	108,973
PROGRESSIVE CORP OHIO	13,038	27,076
PROLOGIS	62,934	66,908
PUBLIC STORAGE INC	7,413	14,972
QUALCOMM INC	33,221	38,251
RAYTHEON TECHNOLOGIES CORP	61,534	86,790
REALTY INCOME CORP	18,024	14,581
REGENERON PHARMACEUTICALS INC	20,586	19,233
REXFORD INDUSTRIAL REALTY INC	7,001	8,737
ROCHE HOLDING LTD ADR	87,123	76,736
SBA COMMUNICATIONS CORP	8,520	5,299
SIMON PPTY GROUP INC	11,281	18,599
SPDR S&P BIOTECH ETF	68,630	72,048
SUNCOR ENERGY INC	52,675	71,360
T-MOBILE US INC	84,736	239,934
TELEDYNE TECH INC	61,098	66,371
TEXAS INSTRUMENTS INC	37,732	37,877
THE BLACKSTONE GROUP INC CL A	94,463	299,494
THE COCA-COLA CO	28,978	32,687
THERMO FISHER SCIENTIFIC INC	137,199	170,115
TJX COMPANIES INC	31,278	57,143
U G I CP	30,771	30,460
UBER	90,266	106,344
UDR INC	12,456	13,674
UNION PACIFIC	114,183	213,902
UNITED RENTALS INC	29,329	30,291
UNITEDHEALTH GROUP INC	17,646	17,705
VENTAS INC	15,204	14,310
VERTEX PHARMCTLS INC	52,459	60,405
VISA INC	9,839	15,802
WAL-MART STORES INC	20,334	76,798
WALT DISNEY HOLDINGS CO	31,426	33,405
WELLS FARGO & CO	52,540	108,872
WELLTOWER INC.	16,644	26,844
WEYERHAEUSER CO	7,366	6,418

- TIN:

TY 2024 InvestmentsGovtObligationsSch

Name:

The Kupferberg Foundation

EIN:

11-6008915

US Government Securities - End of Year Book Value:

636,056

US Government Securities - End of Year Fair Market Value:

634,689

State & Local Government Securities - End of Year Book Value:

State & Local Government Securities - End of Year Fair Market Value:

- TIN:

TY 2024 InvestmentsOtherSchedule2

Name:

The Kupferberg Foundation

EIN:

11-6008915

Category/ Item	Listed at Cost or FMV	Book Value	End of Year Fair Market Value
VAN BIEMA MASTERS FUND, LP - S		461,313	468,097

- TIN:

TY 2024 OtherExpensesSchedule

Name:

The Kupferberg Foundation

EIN:

11-6008915

Description	Revenue and Expenses per Books	Net Investment Income	Disbursements for Charitable Purposes
Administrative Fees	31,155		31,155
Bank Charges	101	101
K-1 Exp VAN BIEMA MASTERS FUND	9,538	9,533
Postage/Delivery Service	105		105
State or Local Filing Fees	750		750

- TIN:

TY 2024 OtherIncomeSchedule2

Name:

The Kupferberg Foundation

EIN:

11-6008915

Description	Revenue And Expenses Per Books	Net Investment Income
K-1 Inc/Loss VAN BIEMA MASTERS FUND, LP - SER 1 I	12,683	14,419
Class Action Lawsuit Proceeds	613	613
Federal Tax Refund	500

- TIN:

TY 2024 OtherProfessionalFeesSchedule

Name:

The Kupferberg Foundation

EIN:

11-6008915

Category	Amount	Net Investment Income	Adjusted Net Income	Disbursements for Charitable Purposes
Administration of Foundation	16,000			16,000
Investment Management Services	117,851	117,851

- TIN:

TY 2024 TaxesSchedule

Name:

The Kupferberg Foundation

EIN:

11-6008915

Category	Amount	Net Investment Income
990-PF Estimated Tax for 2024	22,200
990-PF Excise Tax for 2023	779
990-PF Extension for 2023	500
Foreign Tax Paid	479	479
State Income Tax 2023	250