The Florida State Capitol

Form 990-PFTax year 2025EIN 83-2618863

Three Opinions Foundation Inc

A private foundation in West Palm Beach, FL. Its return for tax year 2025 lists 13 grants and $596,918 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

Preselected only

The return checks the box saying the foundation gives only to preselected organizations and does not accept unsolicited requests.

Assets and giving by year

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

    $596,918

    Grants listed
    13
    Assets, end of year
    $9,567,921
  • Tax year 2024

    $575,684

    Grants listed
    13
    Assets, end of year
    $9,916,718
  • Tax year 2023

    $223,511

    Grants listed
    23
    Assets, end of year
    $9,978,624
  • Tax year 2022

    $344,390

    Grants listed
    8
    Assets, end of year
    $4,561,623
  • Tax year 2021

    $249,767

    Grants listed
    9
    Assets, end of year
    $4,190,946
  • Tax year 2020

    $191,700

    Grants listed
    7
    Assets, end of year
    $2,320,659
  • Tax year 2019

    $122,975

    Grants listed
    10
    Assets, end of year
    $2,164,489

Grants paid in 2025

13 grants, largest first

As listed on the return.

  1. Jewish National FundRockville Ctr, NY

    General purpose

    $200,000
  2. Pelican Harbor Seabird StationMiami, FL

    Caring for injured brown pelicans

    $140,970
  3. Journey to LeadAnnapolis, MD

    General operations

    $100,000
  4. Cleveland Clinic FoundationIndependence, OH

    Hematology research

    $75,000
  5. Temple Emanu-El of Palm BeachPalm Beach, FL

    General purpose annual fund

    $58,471
  6. Teton Raptor CenterWilson, WY

    General operations

    $10,138
  7. Insight Through EducationPalm BCH GDNS, FL

    General operations

    $5,000
  8. BreakthroughNew York, NY

    General operations

    $4,758
  9. American Friends of Unit 669Livingston, NJ

    General operations

    $1,869
  10. Whitney Museum of American ArtNew York, NY

    General operations

    $280
  11. Florida SheriffsTallahassee, FL

    General operations

    $232
  12. Friends of Finn SquareNew York, NY

    General operations

    $100
  13. New Beginning Childrens HomesCenterton, AR

    General operations

    $100

Where the money goes

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

  1. International aid1 grant $200,00045% of the total
  2. Animals1 grant $140,97031% of the total
  3. Science and technology1 grant $100,00022% of the total
  4. Arts and culture2 grants $5,2801% of the total
  5. Human services1 grant $1,869<1% of the total
  6. Environment1 grant $100<1% of the total

By State

Grants to organizations with a US address, latest year.

  1. New York4 grants $205,138
  2. Florida4 grants $204,673
  3. Maryland1 grant $100,000
  4. Ohio1 grant $75,000
  5. Wyoming1 grant $10,138
  6. New Jersey1 grant $1,869
  7. Arkansas1 grant $100

Officers, directors and trustees

2 people as filed

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

  • David EpsteinDIRECTOR Hours 2Pay $0
  • Melissa EpsteinDIRECTOR Hours 2Pay $0

The return

More foundations

Similar foundations

Same main cause (international aid), giving between a quarter and four times this foundation’s where possible, nearby first.

  1. Fred & Amy Weiss Family Foundation IncWest Palm Beach, FL 6 grants Preselected only $598,600 giving
  2. The Edward & Lucille Kimmel Foundation IncWest Palm Beach, FL 67 grants Preselected only $216,876 giving
  3. Tannenbaum Family FoundationWest Palm Beach, FL 9 grants Preselected only $205,851 giving
  4. The Gerson Family Foundation TrustWest Palm Beach, FL 20 grants Accepts applications $172,500 giving
  5. J Ira & Nicki Harris Family Foundation IncWest Palm Beach, FL 47 grants Preselected only $2,094,650 giving