Civic Intelligence

The Epstein School Foundation Inc

EIN 58-2022685 • 501(c)3 • Sandy Springs, GA

Profile

The epstein school foundation, inc. Is organized and shall at all times operate exclusively as a supporting organization for the rabbi harry h. Epstein school, inc. And for public charitable purposes.

335 Colewood WaySandy Springs, GA 30328

www.epsteinatlanta.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

5th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

501(c)3 • $10M-$25M nonprofits • Source year 2024

Liabilities / Revenue

7th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

501(c)3 • $10M-$25M nonprofits • Source year 2024

Net Margin

6th percentile

-50%

Higher net margin than 6% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2024

Top Officer Pay

82nd percentile

$340,876

Higher top officer pay than 82% of similar nonprofits.

Top officer pay equals 50.4% of source-year revenue.

501(c)3 • $10M-$25M nonprofits • Source year 2024

Asset Growth

33rd percentile

-0.1%

Faster asset growth than 33% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Annualized from 2023 to 2024

Revenue Growth

1st percentile

-83%

Faster revenue growth than 1% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets5th percentile

Assets

Down

$11,311,416

Down $13,631 (-0.1%) from 2023

Liabilities

Flat

$0

Flat from 2023

Net Assets

Down

$11,311,416

Down $13,631 (-0.1%) from 2023

Operations
Liabilities / Revenue7th percentileNet Margin6th percentile

Revenue

Down

$676,525

Down $3,284,375 (-83%) from 2023

Expenses

Down

$1,013,300

Down $472,552 (-32%) from 2023

Net Income

Down

-$336,775

Down $2,811,823 (-114%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth33rd percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

$15M$10M$5.0M$0Assets 2010: $3,645,804Liabilities 2010: $1,069,964Net Assets 2010: $2,575,8402010Assets 2011: $3,149,018Liabilities 2011: $0Net Assets 2011: $3,149,0182011Assets 2012: $3,398,281Liabilities 2012: $7,302Net Assets 2012: $3,390,9792012Assets 2013: $7,003,515Liabilities 2013: $0Net Assets 2013: $7,003,5152013Assets 2014: $8,060,788Liabilities 2014: $1,788,857Net Assets 2014: $6,271,9312014Assets 2015: $6,224,162Liabilities 2015: $2,330,955Net Assets 2015: $3,893,2072015Assets 2016: $5,969,300Liabilities 2016: $957,625Net Assets 2016: $5,011,6752016Assets 2017: $5,885,676Liabilities 2017: $549,413Net Assets 2017: $5,336,2632017Assets 2018: $5,703,874Liabilities 2018: $207,439Net Assets 2018: $5,496,4352018Assets 2019: $9,006,988Liabilities 2019: $0Net Assets 2019: $9,006,9882019Assets 2020: $8,619,410Liabilities 2020: $0Net Assets 2020: $8,619,4102020Assets 2021: $9,478,626Liabilities 2021: $0Net Assets 2021: $9,478,6262021Assets 2022: $8,660,954Liabilities 2022: $0Net Assets 2022: $8,660,9542022Assets 2023: $11,325,047Liabilities 2023: $0Net Assets 2023: $11,325,0472023Assets 2024: $11,311,416Liabilities 2024: $0Net Assets 2024: $11,311,4162024

Highlighted filing

2024

Assets$11,311,416
Liabilities$0
Net Assets$11,311,416
Open 2024 Filing

Operations Trend

Revenue Growth1st percentile

Revenue, expenses, and net income by year, with the latest filing highlighted.

$6.0M$4.0M$2.0M$0-$2.0M-$4.0MExpenses 2010: $289,3932010Revenue 2011: $208,980Expenses 2011: $277,323Net Income 2011: -$68,3432011Expenses 2012: $98,7722012Expenses 2013: $416,5762013Revenue 2014: $1,490,720Expenses 2014: $2,655,822Net Income 2014: -$1,165,1022014Revenue 2015: $401,659Expenses 2015: $2,670,952Net Income 2015: -$2,269,2932015Revenue 2016: $1,275,617Expenses 2016: $143,603Net Income 2016: $1,132,0142016Revenue 2017: $571,746Expenses 2017: $405,657Net Income 2017: $166,0892017Revenue 2018: $462,590Expenses 2018: $398,164Net Income 2018: $64,4262018Revenue 2019: $4,145,567Expenses 2019: $819,203Net Income 2019: $3,326,3642019Revenue 2020: $577,107Expenses 2020: $1,050,316Net Income 2020: -$473,2092020Revenue 2021: $1,302,381Expenses 2021: $1,076,112Net Income 2021: $226,2692021Revenue 2022: $1,148,580Expenses 2022: $563,432Net Income 2022: $585,1482022Revenue 2023: $3,960,900Expenses 2023: $1,485,852Net Income 2023: $2,475,0482023Revenue 2024: $676,525Expenses 2024: $1,013,300Net Income 2024: -$336,7752024

Highlighted filing

2024

Revenue$676,525
Expenses$1,013,300
Net Income-$336,775
Open 2024 Filing

Filings

Most recent year

2024 • Form 990XML pending. An XML filing is linked for this year, but detailed extraction is still pending.

Open filing
Assets
$11,311,416
Liabilities
$0
Net assets
$11,311,416
Revenue
$676,525
Expenses
$1,013,300
Net income
-$336,775
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$11.3$0.00$11.3$0.68$1.01$0.34
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$11.3$0.00$11.3$3.96$1.49$2.48
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$8.66$0.00$8.66$1.15$0.56$0.59
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$9.48$0.00$9.48$1.30$1.08$0.23
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$8.62$0.00$8.62$0.58$1.05$0.47
2019Facts available. Structured filing facts are available, but richer extracted sections are limited.$9.01$0.00$9.01$4.15$0.82$3.33
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$5.70$0.21$5.50$0.46$0.40$0.06
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$5.89$0.55$5.34$0.57$0.41$0.17
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$5.97$0.96$5.01$1.28$0.14$1.13
2015XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$6.22$2.33$3.89$0.40$2.67$2.27
2014Detailed filing. Detailed filing data is available for this year.$8.06$1.79$6.27$1.49$2.66$1.17
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$7.00$0.00$7.00$0.42
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.40$0.01$3.39$0.10
2011Summary only. Only limited summary data is available for this year.$3.15$0.00$3.15$0.21$0.28$0.07
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.65$1.07$2.58$0.29
Latest Detailed Filing

The latest 2024 filing currently has linked XML that has not been fully parsed yet. Showing the latest detailed filing from 2022 below.

Jump To
Filing Snapshot
Filing Period
Jul 1, 2021 to Jun 30, 2022
Signed
May 15, 2023
Return Version
2021v4.2
Gross Receipts
$1,887,331
Mission and Program Overview

Mission

The epstein school foundation, inc. Is organized and shall at all times operate exclusively as a supporting organization for the rabbi harry h. Epstein school, inc. And for public charitable purposes.

The epstein school foundation, Inc. is organized and shall at all times operate exclusively as a supporting org. for the Epstein School, Inc. and for public charitable purposes.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$6,665,088$6,103,193▼ $561,895
Pledges and Grants Receivable$1,699,133$1,383,149▼ $315,984
Savings and Temporary Cash Investments$1,039,155$882,268▼ $156,887
Cash and Non-Interest-Bearing Accounts$0$0→ $0
Accounts Receivable$0$0→ $0
Other Notes and Loans Receivable, Net$0$0→ $0
Receivable From Disqualified Prsn$0$0→ $0
Receivables From Officers Etc$0$0→ $0
Investments Other Securities$0$0→ $0
Investments Program Related$0$0→ $0
Land, Buildings, and Equipment, Net$0$0→ $0
Intangible Assets$0$0→ $0
Inventories for Sale or Use$0$0→ $0
Loans From Officers Directors$0$0→ $0
Prepaid Expenses and Deferred Charges$0$0→ $0
Total Assets$9,478,626$8,660,954▼ $817,672
Other Assets Total$75,250$292,344▲ $217,094
Liabilities
Accounts Payable and Accrued Expenses$0$0→ $0
Grants Payable$0$0→ $0
Mortgage Notes Payable Secured by Investment Property$0$0→ $0
Unsecured Notes Loans Payable$0$0→ $0
Other Liabilities$0$0→ $0
Deferred Revenue$0$0→ $0
Escrow Account Liability$0$0→ $0
Tax Exempt Bond Liabilities$0$0→ $0
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Net Assets With Donor Restrictions$7,102,963$6,722,662▼ $380,301
Net Assets Without Donor Restrictions$2,375,663$1,938,292▼ $437,371
Total Net Assets Fund Balance$9,478,626$8,660,954▼ $817,672
Total Liabilities and Net Assets / Fund Balance$9,478,626$8,660,954▼ $817,672

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2021$4,615,762$202,952▼ $155,421$621,918$4,041,375
2020$3,887,596$50,848▲ $773,273$95,955$4,615,762
2019$3,941,686$14,831▲ $155,285$224,206$3,887,596
2018$3,500,643$748,625▲ $216,571$524,153$3,941,686
2017$3,647,631$94,030▲ $136,634$377,652$3,500,643
Compensation and Service Providers
Top Officer Pay82nd percentile

Employees

NameTitleOtherTotal
Ronette ThroneChief Advancement Officer$132,842$132,842

Board Members and Trustees

NameTitle
Andrew KaussPresident
Matt ShulmanBoard Member
Michael HimmelsteinBoard Member
Ramie Tritt MdBoard Member
Sheldon ZimmermanChief Operating Officer
David Abusch-magder PhdHead of School
Jill AsraelTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$741,599
Program Service Revenue
$0
Investment Income
$406,981
Other Revenue
$0
All Other Contributions
$741,599
Change in Net Assets
$585,148
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$530,000
Other Expenses$33,432
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Orgs$530,000--$530,000
Fees for Service Investment Mgmnt Fees-$33,432-$33,432
Total Functional Expenses$530,000$33,432$0$563,432
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
The Rabbi Harry H Epstein School Incsandy springs, GA501(c)(3)To Support School$530,000
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$0
Fundraising Gross Income$0
Gaming Direct Expenses$0
Gaming Gross Income$0
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Loans from Officers, Directors, Trustees, and Key Employees$0$0→ $0
Receivables from Disqualified Persons$0$0→ $0
Receivables from Officers, Directors, Trustees, and Key Employees$0$0→ $0
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
Yes
Compensation from other sources disclosed
No
CEO compensation reviewed
No
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
Yes
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Line 4

“The epstein school foundation adopted new governance changes by allowing the board size to be up to 11 members.”

Form 990, Part VI, Line 11B

“REVIEW PROCESS: The Form 990 is distributed to the Past President of the Board, himself a CPA, for review and approval and then is distributed to the full Board prior to filing.”

Form 990, Part VI, Line 19

“Documents publicly available: copies of the 990 are made available upon written request.”

Filing and Contact Details

Filer

Filer Name
The Epstein School Foundation Inc
EIN
58-2022685
In Care Of
% SHELDON ZIMMERMAN
Phone
4042505600
Address
335 COLEWOOD WAY, Sandy Springs, GA 30328

Signing Officer

Name
sheldon zimmerman
Title
COO
Phone
4042505600
Signed
2023-05-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
sheldon zimmerman
Formed
1992
Legal Domicile
Ga
Voting Board Members
5
Independent Board Members
5
Employees
0
Volunteers
5

Preparer

Firm
Smith & Howard Advisory LLC
Address
271 17TH STREET NW SUITE 1600, ATLANTA, GA 30363
Preparer
Sabre J Linahan
Phone
4048746244
Supplemental Narrative

Additional Explanations

FORM 990, Part IX, Line 9

“-$56,859 Net Asset adjustment due to consolidation”

Form 990, Part XII, Line 2C

“Audit oversight: establishment of an audit committee reporting directly to the board of directors to recommend auditors and to review the audit report.”

Financial Statement Notes

PART X Line 2- ASC 740 FOOTNOTE

“The Rabbi Harry H. Epstein School, Inc. and The Epstein School Foundation, Inc. are not-for-profit organizations that are exempt from income taxes under Section 501(c)(3) of the Internal Revenue Code. The entities annually evaluate evaluate all federal and state income tax positions. This process includes an analysis of whether these income tax positions the School takes meet the definition of an uncertain tax position under the Income Taxes Topic of the Financial Accounting Standards Codification. In general, the School is no longer subject to tax examinations for the years ending before June 30, 2019.”

Raw XML AppendixShowing 400 of 538 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

Path#Value
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IRS990/AccountsPayableAccrExpnssGrp/BOYAmt00
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt00
IRS990/AccountsReceivableGrp/BOYAmt00
IRS990/AccountsReceivableGrp/EOYAmt00
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IRS990/AdvertisingGrp/TotalAmt00
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IRS990/AuditCommitteeInd0true
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IRS990/BenefitsToMembersGrp/TotalAmt00
IRS990/BooksInCareOfDetail/PersonNm0SHELDON ZIMMERMAN
IRS990/BooksInCareOfDetail/PhoneNum04042505600
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt0335 COLEWOOD WAY
IRS990/BooksInCareOfDetail/USAddress/CityNm0sandy springs
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0GA
IRS990/BooksInCareOfDetail/USAddress/ZIPCd030328
IRS990/BusinessRlnWith35CtrlEntInd0false
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IRS990/BusinessRlnWithOrgMemInd0false
IRS990/CashNonInterestBearingGrp/BOYAmt00
IRS990/CashNonInterestBearingGrp/EOYAmt00
IRS990/ChangeToOrgDocumentsInd0true
IRS990/CntrctRcvdGreaterThan100KCnt00
IRS990/CollectionsOfArtInd0false
IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt00
IRS990/CompDisqualPersonsGrp/TotalAmt00
IRS990/CompensationFromOtherSrcsInd0false
IRS990/CompensationProcessCEOInd0false
IRS990/CompensationProcessOtherInd0false
IRS990/ConferencesMeetingsGrp/TotalAmt00
IRS990/ConflictOfInterestPolicyInd0true
IRS990/ConservationEasementsInd0false
IRS990/ConsolidatedAuditFinclStmtInd0true
IRS990/CostOfGoodsSoldAmt00
IRS990/CreditCounselingInd0false
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt0741599
IRS990/CYGrantsAndSimilarPaidAmt0530000
IRS990/CYInvestmentIncomeAmt0406981
IRS990/CYOtherExpensesAmt033432
IRS990/CYOtherRevenueAmt00
IRS990/CYProgramServiceRevenueAmt00
IRS990/CYRevenuesLessExpensesAmt0585148
IRS990/CYSalariesCompEmpBnftPaidAmt00
IRS990/CYTotalExpensesAmt0563432
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt01148580
IRS990/DecisionsSubjectToApprovaInd0false
IRS990/DeductibleArtContributionInd0false
IRS990/DeductibleNonCashContriInd0false
IRS990/DeferredRevenueGrp/BOYAmt00
IRS990/DeferredRevenueGrp/EOYAmt00
IRS990/DelegationOfMgmtDutiesInd0false
IRS990/DepreciationDepletionGrp/TotalAmt00
IRS990/Desc0THE EPSTEIN SCHOOL FOUNDATION, INC. IS A NONPROFIT CORPORATION UNDER THE PROVISIONS OF THE GEORGIA NONPROFIT CORPORATION CODE. IT IS ORGANIZED AND SHALL AT ALL TIMES OPERATE EXCLUSIVELY AS A SUPPORTING ORGANIZATION FOR THE RABBI HARRY H. EPSTEIN SCHOOL, INC. WITHIN THE MEANING OF SECTION 509(A)(3) OF THE INTERNAL REVENUE CODE OF 1986, AS NOW OR HEREAFTER AMENDED AND FOR PUBLIC CHARITABLE PURPOSES WITHIN THE MEANING OF SECTION 501(C)(3) OF THE CODE.
IRS990/DescribedInSection501c3Ind0true
IRS990/DisregardedEntityInd0false
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IRS990/DonorRestrictionNetAssetsGrp/BOYAmt07102963
IRS990/DonorRestrictionNetAssetsGrp/EOYAmt06722662
IRS990/DonorRstrOrQuasiEndowmentsInd0true
IRS990/ElectionOfBoardMembersInd0false
IRS990/EmployeeCnt00
IRS990/EmploymentTaxReturnsFiledInd0true
IRS990/EngagedInExcessBenefitTransInd0false
IRS990/EscrowAccountLiabilityGrp/BOYAmt00
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IRS990/ExpenseAmt0530000
IRS990/FamilyOrBusinessRlnInd0false
IRS990/FederalGrantAuditRequiredInd0false
IRS990/FeesForServicesAccountingGrp/TotalAmt00
IRS990/FeesForServicesLegalGrp/TotalAmt00
IRS990/FeesForServicesLobbyingGrp/TotalAmt00
IRS990/FeesForServicesManagementGrp/TotalAmt00
IRS990/FeesForServicesOtherGrp/TotalAmt00
IRS990/FeesForServicesProfFundraising/TotalAmt00
IRS990/FeesForSrvcInvstMgmntFeesGrp/ManagementAndGeneralAmt033432
IRS990/FeesForSrvcInvstMgmntFeesGrp/TotalAmt033432
IRS990/ForeignActivitiesInd0false
IRS990/ForeignFinancialAccountInd0false
IRS990/ForeignGrantsGrp/TotalAmt00
IRS990/ForeignOfficeInd0false
IRS990/Form8282PropertyDisposedOfInd0false
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt040.0
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IRS990/Form990PartVIISectionAGrp/HighestCompensatedEmployeeInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
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IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd3X
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IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt036380
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt17803
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt26405
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IRS990/Form990PartVIISectionAGrp/PersonNm0DAVID ABUSCH-MAGDER PHD
IRS990/Form990PartVIISectionAGrp/PersonNm1Sheldon Zimmerman
IRS990/Form990PartVIISectionAGrp/PersonNm2RONETTE THRONE
IRS990/Form990PartVIISectionAGrp/PersonNm3ANDREW KAUSS
IRS990/Form990PartVIISectionAGrp/PersonNm4Matt Shulman
IRS990/Form990PartVIISectionAGrp/PersonNm5Jill Asrael
IRS990/Form990PartVIISectionAGrp/PersonNm6MICHAEL HIMMELSTEIN
IRS990/Form990PartVIISectionAGrp/PersonNm7RAMIE TRITT MD
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IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt70
IRS990/Form990PartVIISectionAGrp/TitleTxt0HEAD OF SCHOOL
IRS990/Form990PartVIISectionAGrp/TitleTxt1CHIEF OPERATING OFFICER
IRS990/Form990PartVIISectionAGrp/TitleTxt2CHIEF ADVANCEMENT OFFICER
IRS990/Form990PartVIISectionAGrp/TitleTxt3PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt4Board Member
IRS990/Form990PartVIISectionAGrp/TitleTxt5Treasurer
IRS990/Form990PartVIISectionAGrp/TitleTxt6BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt7BOARD MEMBER
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IRS990/FSAuditedInd0true
IRS990/FundraisingActivitiesInd0false
IRS990/FundraisingDirectExpensesAmt00
IRS990/FundraisingGrossIncomeAmt00
IRS990/GainOrLossGrp/SecuritiesAmt0283897
IRS990/GamingActivitiesInd0false
IRS990/GamingDirectExpensesAmt00
IRS990/GamingGrossIncomeAmt00
IRS990/GoverningBodyVotingMembersCnt05
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IRS990/MissionDesc0THE EPSTEIN SCHOOL FOUNDATION, INC. IS ORGANIZED AND SHALL AT ALL TIMES OPERATE EXCLUSIVELY AS A SUPPORTING ORGANIZATION FOR THE RABBI HARRY H. EPSTEIN SCHOOL, INC. AND FOR PUBLIC CHARITABLE PURPOSES.
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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0The Rabbi Harry H. Epstein School, Inc. and The Epstein School Foundation, Inc. are not-for-profit organizations that are exempt from income taxes under Section 501(c)(3) of the Internal Revenue Code. The entities annually evaluate evaluate all federal and state income tax positions. This process includes an analysis of whether these income tax positions the School takes meet the definition of an uncertain tax position under the Income Taxes Topic of the Financial Accounting Standards Codification. In general, the School is no longer subject to tax examinations for the years ending before June 30, 2019.
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IRS990ScheduleI/SupplementalInformationDetail/ExplanationTxt0RECORDS FOR GRANTS & ASSISTANCE: THE EPSTEIN SCHOOL SUBMITS REQUESTS TO THE FOuNDATION TO FUND PROGRAMS THAT MEET THE RESTRICTED PURPOSE OF CONTRIBUTIONS MADE TO SPECIAL PURPOSE RESTRICTED FUNDS. FOUNDATION BOARD APPROVAL IS REQUIRED TO TRANSFER FUNDS.
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