The Florida State Capitol

Form 990-PFTax year 2025EIN 59-2953803

Bay Front Private Foundation

A private foundation in Panama City Beach, FL. Its return for tax year 2025 lists 5 grants and $500 paid in grants.

Tax year 2025 (period ending Dec 31, 2025), read from the IRS e-file on Nov 11, 2026. Returns reach the IRS 5 to 18 months after the year they describe.

How to apply

Accepts applications

The return gives an application contact and rules, as below.

Contact
Frederick B Epstein
6621 North Lagoon Drive
Panama City Beach, FL 32408
(850) 319-8300
Form and materials
Letter of request
Deadlines
None
Restrictions
None

Assets and giving by year

8 returns on file
Grants paid by tax year. The latest year is in blue.
  • Tax year 2025

    $500

    Grants listed
    5
    Assets, end of year
    $18,183
  • Tax year 2024

    $300

    Grants listed
    2
    Assets, end of year
    $17,870
  • Tax year 2023

    $900

    Grants listed
    6
    Assets, end of year
    $18,015
  • Tax year 2022

    $250

    Grants listed
    1
    Assets, end of year
    $18,841
  • Tax year 2021

    $0

    Grants listed
    0
    Assets, end of year
    $19,102
  • Tax year 2020

    $2,420

    Grants listed
    4
    Assets, end of year
    $18,469
  • Tax year 2019

    $851

    Grants listed
    2
    Assets, end of year
    $19,111
  • Tax year 2018

    $725

    Grants listed
    2
    Assets, end of year
    $19,736

Grants paid in 2025

5 grants, largest first

As listed on the return.

  1. Boys & Girls Club of AmericaAtlanta, GA

    Support after school programs

    $150
  2. Douglas Elementary School FoundatioRaleigh, NC

    Support PTA

    $150
  3. Wounded Warriors ProjectJacksonville, FL

    Critical services to veterans

    $100
  4. McClellanville Arts CouncilMcClellanvle, SC

    Support the arts

    $50
  5. Capstone Adaptive LearningPensacola, FL

    Educational and therapeutic programs

    $50

Where the money goes

By cause: grants to organizations we matched to the IRS list of exempt organizations, by their category.

  1. Arts and culture1 grant $5050% of the total
  2. Health1 grant $5050% of the total

By State

Grants to organizations with a US address, latest year.

  1. Florida2 grants $150
  2. Georgia1 grant $150
  3. North Carolina1 grant $150
  4. South Carolina1 grant $50

Officers, directors and trustees

1 person as filed

As filed on the return, with average hours per week and pay from the foundation.

  • Frederick B EpsteinDIRECTOR Hours 0Pay $0

The return

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