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
Jesse and Joan Kupferberg Family 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

06-1636088

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

$11,285,810J 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	8,087		8,087
4	Dividends and interest from securities...	314,393		314,393
5a	Gross rents............
b	Net rental income or (loss)
6a	Net gain or (loss) from sale of assets not on line 10		236,534
b	Gross sales price for all assets on line 6a 2,758,428
7	Capital gain net income (from Part IV, line 2)...			304,150
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	38,158	33,844
12	Total. Add lines 1 through 11........	597,172		660,474
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	53,777	50,777		3,000
17	Interest...............
18	Taxes (attach schedule) (see instructions)...	List of Attached Documents: // Content	5,095	395
19	Depreciation (attach schedule) and depletion...
20	Occupancy..............
21	Travel, conferences, and meetings.......	712				712
22	Printing and publications..........
23	Other expenses (attach schedule).......	List of Attached Documents: // Content	69,521	32,435		26,788
24	Total operating and administrative expenses.
	Add lines 13 through 23..........	129,105		83,607		30,500
25	Contributions, gifts, grants paid.......	501,100				501,100
26	Total expenses and disbursements. Add lines 24 and 25	630,205		83,607		531,600
27	Subtract line 26 from line 12:
a	Excess of revenue over expenses and disbursements	-33,033
b	Net investment income (if negative, enter -0-)			576,867
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.........	265,171	198,417	198,417
	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)	230,153
	b	Investments—corporate stock (attach schedule).......	5,733,228	List of Attached Documents: // Content 5,855,593	7,935,783
	c	Investments—corporate bonds (attach schedule).......	175,196	List of Attached Documents: // Content 100,196	99,875
	11	Investments—land, buildings, and equipment: basis
		Less: accumulated depreciation (attach schedule)
	12	Investments—mortgage loans.............
	13	Investments—other (attach schedule)..........	2,365,408	List of Attached Documents: // Content 2,581,917	3,051,735
	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)	8,769,156	8,736,123	11,285,810
	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	8,769,156	8,736,123
	29	Total net assets or fund balances (see instructions).....	8,769,156	8,736,123
	30	Total liabilities and net assets/fund balances (see instructions).	8,769,156	8,736,123

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

8,769,156

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

-33,033

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

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

8,736,123

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 .

8,736,123

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	BLACKSTONE REAL ESTATE INC TRUST - CLASS S	P	2024-01-02	2024-06-05
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	2,508,885	2,280,115	228,770
b			29,610
c	249,543	203,773	45,770
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			228,770
b
c			45,770
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	304,150
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	8,018
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	8,018
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	8,018
6	Credits/Payments:

a	2024 estimated tax payments and 2023 overpayment credited to 2024	6a	9,931
b	Exempt foreign organizations—tax withheld at source......	6b	0
c	Tax paid with application for extension of time to file (Form 8868)...	6c
d	Backup withholding erroneously withheld ..........	6d

7	Total credits and payments. Add lines 6a through 6d..............		7	9,931
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	1,913
11	Enter the amount of line 10 to be: Credited to 2025 estimated tax1,913	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
Liane Carter List of Attached Documents: // Content	Trustee 1.0	0	0	0
Foundation Source 501 Silverside Rd Wilmington,DE198091377	Trustee 1.0	0	0	0
Marc Carter List of Attached Documents: // Content	Trustee 1.0	0	0	0
Foundation Source 501 Silverside Rd Wilmington,DE198091377	Trustee 1.0	0	0	0
Martin Kupferberg List of Attached Documents: // Content	Trustee 1.0	0	0	0
Foundation Source 501 Silverside Rd Wilmington,DE198091377	Trustee 1.0	0	0	0
Susan J Lorin List of Attached Documents: // Content	Trustee 1.0	0	0	0
Foundation Source 501 Silverside Rd Wilmington,DE198091377	Trustee 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

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

8,052,923

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

255,735

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

3,059,099

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

11,367,757

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

11,367,757

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

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

170,516

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

11,197,241

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

559,862

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

559,862

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

8,018

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

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

8,018

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

551,844

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

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

551,844

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

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

551,844

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 ..........

531,600

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. .......

531,600

Form 990-PF (2024)

Page 9

Part XII

Undistributed Income (see instructions)

		(a) Corpus	(c) 2023	(d) 2024
1 Distributable amount for 2024 from Part X, line 7				551,844
2 Undistributed income, if any, as of the end of 2024:
a Enter amount for 2023 only.......			487,651
b Total for prior years:20 , 20, 20
3 Excess distributions carryover, if any, to 2024:
a From 2019......
b From 2020......
c From 2021......
d From 2022......
e From 2023......
f Total of lines 3a through e ........
4Qualifying distributions for 2024 from Part
XI, line 4: $ 531,600
a Applied to 2023, but not more than line 2a			487,651
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.....				43,949
e Remaining amount distributed out of corpus		0
5 Excess distributions carryover applied to 2024.
(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 ..........
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 ..........				507,895
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 ......		0
10 Analysis of line 9:
a Excess from 2020....
b Excess from 2021....
c Excess from 2022....
d Excess from 2023....
e Excess from 2024....	0

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
AMERICAN CIVIL LIBERTIES UNION FOUNDATION INC 125 BROAD ST 18TH FLOOR NEW YORK,NY10004	N/A	PC	General & Unrestricted	30,000
AMERICAN FRIENDS OF MAGEN DAVID ADOM 20 W 36TH ST SUITE 1100 NEW YORK,NY10018	N/A	PC	General & Unrestricted	10,000
ANTI-DEFAMATION LEAGUE 605 3RD AVE NEW YORK,NY10158	N/A	PC	In support of the NY Region	40,000
AUTISM SCIENCE FOUNDATION 3 CONTINENTAL RD SCARSDALE,NY10583	N/A	PC	General & Unrestricted	25,000
BRANDEIS UNIVERSITY 415 S ST WALTHAM,MA02453	N/A	PC	Jesse and Joan Kupferberg Scholarship FUND, The Brandeis Fund, and The L. Anthony Sutin Scholarship Fund	80,000
BRANDEIS UNIVERSITY 415 S ST WALTHAM,MA02453	N/A	PC	Brandeis Hillel	12,000
CENTRAL FUND OF ISRAEL 461 CENTRAL AVE CEDARHURST,NY11516	N/A	PC	For the Camp Shutaf Young Leadership Program	15,000
DOROT INC 171 W 85TH ST NEW YORK,NY10024	N/A	PC	General & Unrestricted	1,800
FOOTSTEPS INC 114 JOHN ST UNIT 930 NEW YORK,NY10272	N/A	PC	General & Unrestricted	1,800
FRIENDS OF UNITED HATZALAH INC PO BOX 24666 NEW YORK,NY10087	N/A	PC	General & Unrestricted	10,000
HIAS INC PO BOX 97077 WASHINGTON,DC20090	N/A	PC	General & Unrestricted	5,000
MATAN INC PO BOX 120 BRONX,NY10471	N/A	PC	General & Unrestricted	10,000
METROPOLITAN NEW YORK COORDINATING COUNCIL ON JEWI 1 STATE ST FL 24 NEW YORK,NY10004	N/A	PC	General & Unrestricted	5,000
NEW YORK ABORTION ACCESS FUND PO BOX 7569 NEW YORK,NY10150	N/A	PC	General & Unrestricted	10,000
NEW YORK COMMON PANTRY 8 E 109TH ST NEW YORK,NY10029	N/A	PC	General & Unrestricted	10,000
NEW YORK GILBERT & SULLIVAN PLAYERS INC 225 W 99TH ST NEW YORK,NY10025	N/A	PC	General & Unrestricted	1,500
NEW YORK HALL OF SCIENCE 47-01 111TH ST CORONA,NY11368	N/A	PC	Autism Access Initiative	50,000
NICHOLAS CENTER LTD 382 MAIN ST PORT WASHINGTON,NY11050	N/A	PC	The Nicholas Center-Pleasantville program	40,000
NICHOLAS CENTER LTD 382 MAIN ST PORT WASHINGTON,NY11050	N/A	PC	Charitable Event	25,000
NICHOLAS CENTER LTD 382 MAIN ST PORT WASHINGTON,NY11050	N/A	PC	Charitable Event	20,000
OCEAN CONSERVANCY INC 1300 19TH ST NW 8TH FLOOR WASHINGTON,DC20036	N/A	PC	General & Unrestricted	5,000
PLANNED PARENTHOOD FEDERATION OF AMERICA INC PO BOX 97166 WASHINGTON,DC20090	N/A	PC	General & Unrestricted	35,000
PRO PUBLICA INC 155 AVE OF THE AMERICAS 13TH FL NEW YORK,NY10013	N/A	PC	General & Unrestricted	5,000
SOLOMON SCHECHTER SCHOOL OF MANHATTAN 805 COLUMBUS AVE NEW YORK,NY10025	N/A	PC	Charitable Event	10,000
SOUTHERN POVERTY LAW CENTER INC 400 WASHINGTON AVE MONTGOMERY,AL36104	N/A	PC	General & Unrestricted	5,000
SPECTRUM DESIGNS FOUNDATION LTD 366 MAIN ST PRT WASHINGTN,NY11050	N/A	PC	General & Unrestricted	5,000
SUNRISE MOVEMENT EDUCATION FUND 712 H ST NE UNIT 626 WASHINGTON,DC20002	N/A	PC	General & Unrestricted	1,000
THE NEW YORK TIMES COMMUNITIES FUND 620 8TH AVE NEW YORK,NY10018	N/A	PC	General & Unrestricted	3,000
UNITED JEWISH APPEAL FEDERATION OF JEWISH PHILANTH PO BOX 4227 NEW YORK,NY10261	N/A	PC	Israel Emergency Fund, and Leadership Lab	25,000
YELLOWHAMMER FUND PO BOX 610250 BIRMINGHAM,AL35261	N/A	PC	General & Unrestricted	5,000
Total ................................. 3a				501,100

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	8,087
4 Dividends and interest from securities ....			14	314,393
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 ............	525990	2,398	18	234,136
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	3,152	14	34,453
bCLASS ACTION LAWSUIT PROCEEDS			01	103
cFEDERAL TAX REFUND			01	400
dSTATE TAX REFUND			01	50
e
12 Subtotal. Add columns (b), (d), and (e) ..		5,550		591,622

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

597,172

(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:

Jesse and Joan Kupferberg Family Foundation

EIN:

06-1636088

Person Name	Explanation
Martin Kupferberg	* MARTIN KUPFERBERG, TRUSTEE OF JESSE AND JOAN KUPFERBERG FAMILY FOUNDATION (THE "FOUNDATION"), IS PRESIDENT OF KEPCO, INC., A DISQUALIFIED PERSON WHICH PROVIDES ADMINISTRATIVE SERVICES TO THE FOUNDATION. DURING THE TAXABLE YEAR ENDING DECEMBER 31, 2024, THE FOUNDATION PAID $3,000 FOR ADMINISTRATIVE SERVICES RENDERED BY SUCH DISQUALIFIED PERSON AS REPORTED IN FORM 990-PF, PART I, LINE 16C. THE FOUNDATION BILLED AT OR BELOW MARKET RATE.

Person Name

Explanation

Martin Kupferberg

* MARTIN KUPFERBERG, TRUSTEE OF JESSE AND JOAN KUPFERBERG FAMILY FOUNDATION (THE "FOUNDATION"), IS PRESIDENT OF KEPCO, INC., A DISQUALIFIED PERSON WHICH PROVIDES ADMINISTRATIVE SERVICES TO THE FOUNDATION. DURING THE TAXABLE YEAR ENDING DECEMBER 31, 2024, THE FOUNDATION PAID $3,000 FOR ADMINISTRATIVE SERVICES RENDERED BY SUCH DISQUALIFIED PERSON AS REPORTED IN FORM 990-PF, PART I, LINE 16C. THE FOUNDATION BILLED AT OR BELOW MARKET RATE.

- TIN:

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

TY 2024 DepreciationSchedule

Name:

Jesse and Joan Kupferberg Family Foundation

EIN:

06-1636088

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 GeneralExplanationAttachment

Name:

Jesse and Joan Kupferberg Family Foundation

EIN:

06-1636088

Identifier	Return Reference	Explanation
990-PF	FORM 990-PF	One or more partnerships have provided a Schedule K-3 for the tax year in which they have checked one or more of the boxes in Part I but not provided sufficient back-up information to allow the Foundation to verify why such boxes were checked or the extent to which the checking of such boxes affects any item on this return. The Foundation has prepared this return to the best of its ability and without any foreign filings for such partnerships based on the information provided to it by these partnerships and on the basis of having received no information to the contrary. Any missing or incomplete information is due to the Foundation's inability to obtain such information and is not a willful attempt to withhold such information.
PART I LINE 6A (990-PF)	PART I LINE 6A (990-PF)	RECONCILIATION OF NET GAIN/(LOSS) FROM SALES OF ASSETS NOT INCLUDED IN PART IV TOTAL INCLUDED IN PART IV: (DETAILS BELOW) NET GAIN/(LOSS): $234,136 TOTAL NOT INCLUDED IN PART IV: PASSTHROUGH K-1 CAPITAL GAIN/(LOSS) - UBI NET GAIN/(LOSS): $2,398 TOTAL PART I, LINE 6A: $236,534 DETAILS OF ASSETS INCLUDED IN PART IV: PUBLICLY-TRAIDED SECURITIES GROSS SALES PRICE: $2,508,885 BOOK BASIS: $2,350,129 NET GAIN/(LOSS): $158,756 PASSTHROUGH K-1 CAPITAL GAIN/(LOSS) - NON UBI NET GAIN/(LOSS): $29,610 SALES OF OTHER ITEMIZED ASSETS GROSS SALES PRICE: $249,543 BOOK BASIS: $203,773 NET GAIN/(LOSS): $45,770

- TIN:

TY 2024 InvestmentsCorpBondsSchedule

Name:

Jesse and Joan Kupferberg Family Foundation

EIN:

06-1636088

Name of Bond	End of Year Book Value	End of Year Fair Market Value
CITIGROUP - 5.950% - 12/31/204	100,196	99,875

- TIN:

TY 2024 InvestmentsCorpStockSchedule

Name:

Jesse and Joan Kupferberg Family Foundation

EIN:

06-1636088

Name of Stock	End of Year Book Value	End of Year Fair Market Value
1WS CREDIT INCOME FUND	515,483	503,149
AGNICO EAGLE MINES LTD	29,225	50,837
AIR PRODS & CHEM INC	13,633	23,203
AIRBUS GROUP	14,455	12,946
ALCON INC	21,888	24,618
ALLIANT CORP	28,186	32,527
ALLSTATE CORP	40,830	50,897
ALPHABET INC CL A	5,276	5,679
ALPHABET INC CL C	34,354	109,503
AMAZON COM	52,623	111,231
AMERICAN EXPRESS CO	2,839	5,342
AMERICAN TOWER REIT INC	18,113	20,909
ANALOG DEVICES INC	13,960	32,931
AON PLC CL A	6,623	48,487
APOLLO GLOBAL MANAGEMENT, INC	14,195	37,987
APPLE INC	18,342	111,687
ASML HOLDING NV NY REG SHS	11,915	12,475
ASTRAZENECA	37,381	48,223
AT&T, INC	29,202	38,709
AUTOLIV INC	75,052	170,323
BAE SYSTEMS PLC	31,373	25,722
BERKSHIRE HATHAWAY INC. CLASS	13,576	19,944
BLACKROCK INC	27,378	52,281
BLUE OWL CAPITAL	4,110	7,350
BRIXMOR PPTY GROUP INC COM	16,985	27,840
BROADCOM INC	1,300	6,492
BROOKFIELD INFRASTRUCTURE CORP	10,257	12,803
CALAMOS MARKET NEUTRAL FD CL I	47,661	47,985
CANADIAN PACIFIC RAILWAY LTD	22,016	19,540
CENTERPOINT ENERGY	18,938	34,903
CHART INDUSTRIES, INC	16,800	25,382
CHENIERE ENERGY INC	17,008	39,751
CME GROUP, INC	17,014	23,223
COMCAST CORP	6,594	6,230
CONOCOPHILLIPS	19,924	19,834
CONSOLIDATED EDISON INC	10,731	10,618
CRH PLC - AMERICAN DEPOSITARY	23,629	46,260
CROWDSTRIKE HOLDINGS, INC	13,980	15,739
CSX CORP	27,048	27,010
D R HORTON	11,710	39,429
DARDEN RESTAURANTS INC	27,979	37,338
DIGITAL RLTY TR INC	11,364	17,378
EATON CORP PLC	45,902	100,557
ELI LILLY & CO	28,469	78,744
EMERSON ELECTRIC CO	36,521	53,042
EOG RESOURCES INC	27,604	24,516
EQUITY LIFESTYLE PRP	33,238	33,300
EVERUS CONTRUCTION GROUP	5,814	14,794
EXPAND ENERGY CORP	22,384	24,888
EXXON MOBIL CORP	29,321	33,562
FIRST ENERGY CORP	22,466	23,868
FIRST PLACE FINANCIAL CORP	34,394
FIRST TRUST LOW DURATION OPPOR	65,643	66,921
FIRST TRUST TCW UNCONSTRAINED	69,276	67,788
FLAGSTAR FINANCIAL INC	62,053	12,679
FREEPORT-MCMORAN COPPER & GOLD	30,453	22,886
GEN DYNAMICS CP	5,691	5,797
GENERAL ELECTRIC CO	29,405	29,855
GILEAD SCIENCES INC	12,354	12,839
GOLDMAN SACHS GROUP	19,312	28,631
HCA INC	5,442	5,403
HEWLETT PACKARD ENTERPRISE CO	8,542	10,889
HOME DEPOT INC	36,397	61,460
HP INC	8,316	9,006
INTERNATIONAL BUSINESS MACHINE	40,587	52,759
INTERPUBLIC GROUP OF COS	5,944	4,539
INVESCO EMERGING MARKETS SOVER	9,517	8,860
INVESCO PREFERRED ETF	14,083	11,772
INVESCO S&P 500 EQUAL WEIGHT E	10,082	12,441
ISHARES 20+ YR TREAS BD	96,832	78,073
ISHARES BARCLAYS MBS BOND FUND	221,419	201,512
ISHARES BARCLAYS TIPS BOND FUN	15,010	13,745
ISHARES CORE MSCI EAFE ETF	136,224	156,303
ISHARES CORE MSCI EMERGING MAR	108,149	102,717
JANUS HENDERSON AAA CLO ETF	81,184	81,136
JOHNSON & JOHNSON	10,964	11,136
JP MORGAN CHASE	53,414	123,930
JP MORGAN INTREPID EUROPEAN FU	131,977	157,326
JP MORGAN STRATEGIC INCOME OPP	248,005	247,121
JPMORGAN GLOBAL BOND OPPORTUNI	130,845	122,819
KINDER MORGAN INC	11,458	18,796
KRAFT HEINZ CO	5,868	4,791
LAMAR ADVERTISING CO CL A REIT	19,228	24,348
LANDMARK BANCORP INC	121,531	257,506
LENNAR CORP	6,619	21,956
MARKET VECTORS ETF TR FALLEN A	37,882	39,421
MASTERCARD INC	4,724	28,961
MCDONALD'S CORP	15,978	26,090
MDU RESOURCES GROUP	13,027	16,218
MEDTRONIC PLC	15,514	11,662
MERCK & CO INC	27,388	29,844
MICROSOFT CORP	30,155	194,312
MORGAN STANLEY	25,543	37,716
MOTOROLA SOLUTIONS INC	14,364	48,534
NEUBERGER BERMAN STRAT INC-I	2,699	2,762
NEXTERA ENERGY, INC	55,573	78,429
NOBLE CORPORATION	24,455	17,270
NVIDIA CORP	17,482	146,108
OCCIDENTAL PETROLEUM CORP	127,490	115,323
OCCIDENTAL PETROLEUM CORP WARR		8,017
ORACLE CORP	19,783	54,325
PAYCHEX	20,950	45,572
PEPSICO INC	13,148	12,013
PIMCO INCOME FUND P CLASS	152,060	152,912
PNC FINANCIAL GROUP INC	23,179	28,928
PRINCIPAL FINANCIAL GROUP	7,352	8,051
PROCTER GAMBLE CO	20,826	29,339
PROLOGIS	28,624	39,955
PROSHARES S&P 500 DIVIDEND ARI	11,100	12,543
PUBLIC SVC ENTERPRISE GROUP IN	41,291	45,625
RAYTHEON TECHNOLOGIES CORP	21,852	30,203
REALTY INCOME CORP	5,309	4,273
RIO TINTO PLC SPONSORED ADR	15,397	19,113
ROCHE HOLDING LTD ADR	25,354	20,928
S&P GLOBAL INC COM	20,969	26,894
SCH ST US TRSR ETF	113,165	112,168
SERVICE CP INTL	15,551	28,735
SIEMENS AG	14,530	19,336
SIMON PPTY GROUP INC	10,597	12,055
SINGAPORE TELE ADR	21,937	24,783
SOUTHERN COPPER CORP	20,330	23,147
SPDR DOUBLELINE TOTAL RETURN T	72,527	68,933
SYNCHRONY FINANCIAL	4,439	9,295
T-MOBILE US INC	28,254	72,179
TARGET CORPORATION	5,819	5,137
TERRENO RLTY CORPCOM	22,558	20,699
TEXAS INSTRUMENTS INC	22,194	32,814
THE BLACKSTONE GROUP INC CL A	22,938	81,900
THERMO FISHER SCIENTIFIC INC	35,286	40,578
TRUIST FINANCIAL CORPORATION	12,901	15,877
U G I CP	23,136	22,584
UBER	17,194	20,207
UNION PACIFIC	12,931	19,155
UNITEDHEALTH GROUP INC	11,611	10,117
VANGUARD GOVT BOND ETF INTERME	51,375	50,634
VANGUARD GROWTH ETF	159,954	341,896
VANGUARD INTERMEDIATE TERM COR	81,733	79,628
VANGUARD SHORT TERM CORPORATE	160,791	160,233
VANGUARD SMALL-CAP GROWTH ETF	43,755	59,373
VANGUARD SMALL-CAP VALUE ETF	65,360	75,705
VANGUARD TOTAL INTL BD IDX ETF	45,975	46,352
VANGUARD VALUE ETF	237,692	405,303
VERISK ANALYTICS, INC	13,388	28,920
VICI PROPERTIES INC	20,647	19,717
VISTRA ENERGY CORP	11,884	11,719
WAL-MART STORES INC	10,143	9,758
WASTE CONNECTIONS	12,543	24,021
WATSCO INC	10,900	35,542
WEC ENERGY GROUP, INC	16,978	23,510
WELLS FARGO & CO	37,719	56,613
WELLTOWER INC.	7,685	11,091
WILLIAMS COS	24,361	45,948
XCEL ENERGY INC	12,155	12,761
ZOETIS INC	4,302	16,293

- TIN:

TY 2024 InvestmentsOtherSchedule2

Name:

Jesse and Joan Kupferberg Family Foundation

EIN:

06-1636088

Category/ Item	Book Value	End of Year Fair Market Value
BLACKSTONE PRIVATE CREDIT FD C	252,500	248,533
BLACKSTONE REAL ESTATE INC TRU	352,736	413,916
GIF IV PRIVATE INVESTORS OFFSH	113,448	19,949
GSO PRIVATE INVESTORS OFFSHORE	83,800	31,755
LEP XVI (LANDMARK) PRIVATE INV	516,750	681,926
NB SECONDARY OPPS FUND V, L.P	175,513	259,553
NB SELECT OPPORTUNITIES FUND I	74,694	207,220
NB SELECT OPPORTUNITIES FUND I	138,860	244,273
NB SELECT OPPORTUNITIES FUND V	174,979	216,544
NB SELECT OPPORTUNITIES FUND V	145,062	166,350
NB SELECT OPPORTUNITIES FUND V
VAN BIEMA MASTERS FUND, LP - S	553,575	561,716

- TIN:

TY 2024 OtherExpensesSchedule

Name:

Jesse and Joan Kupferberg Family Foundation

EIN:

06-1636088

Description	Revenue and Expenses per Books	Net Investment Income	Disbursements for Charitable Purposes
Administrative Fees	26,038		26,038
Bank Charges	161	161
K-1 Exp NB SECONDARY OPPS FUND	16,878	10,196
K-1 Exp NB SELECT OPPORTUNITIE	3,138	3,073
K-1 Exp NB SELECT OPPORTUNITIE	3,574	2,683
K-1 Exp NB SELECT OPPORTUNITIE	2,907	2,907
K-1 Exp NB SELECT OPPORTUNITIE	4,627	3,637
K-1 Exp NB SELECT OPPORTUNITIE	1
K-1 Exp VAN BIEMA MASTERS FUND	11,447	9,778
State or Local Filing Fees	750		750

- TIN:

TY 2024 OtherIncomeSchedule2

Name:

Jesse and Joan Kupferberg Family Foundation

EIN:

06-1636088

Description	Revenue And Expenses Per Books	Net Investment Income
K-1 Inc/Loss NB SECONDARY OPPS FUND V, L.P	12,255	6,465
K-1 Inc/Loss NB SELECT OPPORTUNITIES FUND II LP	7,133	6,816
K-1 Inc/Loss NB SELECT OPPORTUNITIES FUND III LP	1,658	1,280
K-1 Inc/Loss NB SELECT OPPORTUNITIES FUND V LP	1,752	1,752
K-1 Inc/Loss NB SELECT OPPORTUNITIES FUND VI LP	-415	124
K-1 Inc/Loss NB SELECT OPPORTUNITIES FUND VII LP	1
K-1 Inc/Loss VAN BIEMA MASTERS FUND, LP - SERIES	15,221	17,304
Class Action Lawsuit Proceeds	103	103
Federal Tax Refund	400
State Tax Refund	50

- TIN:

TY 2024 OtherProfessionalFeesSchedule

Name:

Jesse and Joan Kupferberg Family Foundation

EIN:

06-1636088

Category	Amount	Net Investment Income	Adjusted Net Income	Disbursements for Charitable Purposes
Administration of Foundation	3,000			3,000
Investment Management Services	50,777	50,777

- TIN:

TY 2024 TaxesSchedule

Name:

Jesse and Joan Kupferberg Family Foundation

EIN:

06-1636088

Category	Amount	Net Investment Income
990-PF Estimated Tax for 2024	4,300
990-T Extension for 2023	100
Foreign Tax Paid	395	395
State Income Tax 2023	300