EXTENSION ATTACHED e \ Department of the Treasury lntemflfievenue Serwce or Section 4947(a)(1) Nonexempt Charitable Trust Treated as a Private Foundation Note. The foundation may be able to use a copy of this return to satisfy state reporting reqmrements March 1 For calendar year 2010, or tax year beginning G Check all that apply: New York, NY 10017 Section 501(c)(3) exempt private foundation H Check type of organization: El Section 4947mm) nonexempt charitable trust [:1 Other taxable private foundation Cash E] Accrual J Accounting method: l Fair market value of all assets at end of year (from Part II, col. (c), C] Other (speCIfy) 53,091 (Part I, column (d) must be on cash baSIs ) line 76) > $ e total of Anal sis of Revenue and Ex enses Part amour¥ts In columns (b), (c), and (d) [gay not neigssanly equal the amounts in column (a) (see page 11 of the instructions“ 3 5 b 6a b 5 II 7 8 9 103 b c 11 12 m 13 3 14 5 15 g 16a b , o c 17 5g , 18 19 (agxiee‘itineiepi'ld b°°ks . . Income modifications Gross sales less returns and allowances Less: Cost of goods sold Gross profit or (loss) (attach schedule) .ST .. 1. Other income (attach schedule) Total. Add lines 1 through 11 . . . . . . a b c ’ ’ Other professmnal fe figtta . Interest . . . . Taxes (attach schedule) set. Depreciation (attach q ~hnrl" . .v 1,342 101,343 . ,v g i i 3% 1‘ 1 trustees, etc. . . . . . . f . . . . . . . ' hébLIleflml. t . . . . new; tio s) f Contributions, gifts, grants paid . . . . . . Total expenses and disbursements. Add lines 24 and 25 27 “3“ 7’ 2e , 55$ , f $331 8- 25 26 21 i ~ 353%??? a??? it? . 22 g 23 g5 24 0., 20 ‘ « 3?: ‘ (d) Disbursements mgl‘jfiorggg'e (cash has only) (c) 52155:: net (b) Nfigg’nfijmem Net rental income or (loss) Net gain or (loss) from sale of assets not on line 10 Gross sales price for all assets on line 6a Capital gain net income (from Part IV, line 2) Net short-term capital gain . . . . . . . . . . Occupancy Travel, conferences, and meetings . . . . . . Printing and publications ST: .3 . Other expenses (attach schedule) Total operating and administrative expenses. . . . Add lines 13 through 23 . g ‘3 C If exemption application is pending, check here > D >D D 1. Foreign organizations, check here 2. Foreign organizations meeting the 85% test, > check here and attach computation E If private foundation status was terminated under >D section 507(b)(1)(A), check here F If the foundation is In a 60—month termination under section 507(b)(1)(BI. check here 100,000 - Contributions, gifts, grants, etc, received (attach schedule) Check > E] if the foundation is not reqUIred to attach Sch. B Interest on savings and temporary cash investments DiVidends and interest from securities . . Gross rents . Compensation of officers, directors, Other employee salaries and wages Pension plans, emplo ee . ) Legal fees (attach 50 d Accounting fees (atta $eduli) 11 13-3996471 8 Telephone number (see page 10 of the instructions) Room/swte do George V. Delson Associates, 885 Second Avenue City or town, state, and ZIP code 3 4 5a , 20 [:1 Final return I] Initial return of a former public charity E] Name change [I Address change A Employer identification number E] Initial return E] Amended return Name of foundation 1 2 2©10 February 28 , 201 0, and ending The C.O.U.Q. Foundation, Inc. Number and street (or P 0 box number if mail is not delivered to street address) 1; PE OMB No 1545-0052 Return of Private Foundation Form Subtract line 26 from line 12: Excess of revenue over expenses and disbursements Net investment income (if negative, enter -O-) Adjusted net incomejf negative, enter -0L. ‘ 3,140 1,112 1,112 37,598 37,598 41,350 “ '3. $332?! 2‘ v ‘°’ ’ ’ 24,617 ‘ 7W“ ‘* N :g 3% g?” g): e?» ’ 0 ‘. a: figfifififig .2‘2 a 4 £th 1 ‘ Légtfif’j “‘ a {VI-“it‘s, For Paperwork Reduction Act Notice, see page 30 of the instructions. v ’ \ 34,876 :3? X 76,726 é? ‘1?» “it 5 § I Cat No 11289X 33,710 \ FOITT‘) 990-PF (2010) , . 1 2 3 4 5 6 7 ,0 ‘5 g ENG 0f ear (b) Book Value y(c) Fair Market Value 22,485 Accounts receivable b Less: allowance for doubtful accounts b Pledges receivable > :3; M 50,241 m ‘ 50,241 “3’ “ ‘*~“§‘~ 2.: i , , j ‘ 1 Less: allowance for doubtful accounts > Grants receivable . . . . . . . . . . . . Receivables due from officers, directors, trustees, and other disqualified persons (attach schedule) (see page 15 of the instructions) . . . . . . . . 12 13 14 Less: accumulated depreciation (attach schedule) D Investments—mortgage loans . Investments—other (attach schedule) Land, buildings, and eqUIpment. basis} 21 22 23 Be "mm 0f Year (3) Boos Value Cash—non-interest-bearing . SaVIngs and temporary cash investments . 8 9 10a b c 11 17 18 19 20 .9 " Attached schedules and amounts in the descn tion column Balance Sheets should be for end-ol-year amounts only. (See igstructions.) Other notes and loans receivable (attach schedule) b Less. allowance for doubtful accounts > . . . . . . Inventories for sale or use Prepaid expenses and deferred charges . . . . . . . Investments—US. and state government obligations (attach schedule) Investments—corporate stock (attach schedule) . Investments—corporate bonds (attach schedule) Investments—land, bUIldings, and eqUIpment: baSlS > 15 16 a, .f—j § Page 2 " » J \ ¥‘ . . 17,954 _ _ _ ST. 2 10.104 Less. accumulated depreCIation (attach schedule) > Other assets (describe > ) Total assets (to be completed by all filers—see the instructions. Also, see page 1, item I) : V. (i 593* _“:"“§"§§<§. ,1; 2,, t“, “ “:‘L-J 10.990 7,850 7,850 33,475 53,091 53,091 Accounts payable and accrued expenses . Grants payable . . ’ . Deferred revenue . . . . . . . . . . . . Loans from officers, directors, trustees, and other disqualified persons Mortgages and other notes payable (attach schedule) . Other liabilities (describe > Total liabilities (add lines 17 through 22) l ‘j l ‘I " ) . . . > E] . Foundations that follow SFAS 117, check here and complete lines 24 through 26 and lines 30 and 31. g 24 25 26 g % m '2 If Unrestricted . Temporarily restricted Permanently restricted . . . . . . . . . . . . . Foundations that do not follow SFAS 117, check here > [:1 and complete lines 27 through 31. a 3 27 28 g g 29 30 *5 Z 31 1 Capital stock, trust principal, or current funds . . . . . . Paid-in or capital surplus, or land, bldg., and equipment fund Retained earnings, accumulated income, endowment, or other funds Total net assets or fund balances (see page 17 of the instructions) . . . . . . . . . . . . . . . . Total liabilities and net assets/fund balances (see page 17 . . . . . . . . . . . . of the instructions) 58,091 ” 33,475 58,091 «, i <’ “ ‘ v 53,091 5‘ x 33,475 Analysis of Changes in Net Assets or Fund Balances Total net assets or fund balances at beginning of year- Part II, column (a), line 30 (must agree with end-of-year figure reported on prior year’s return) . Enter amount from Part I, line 27a 3 Other increases not included in line 2 (itemize) 4 Addlines1,2,and3. . . . . . . . . 2 \‘ 33,475 . . . . 5 Decreases not included in line 2 (itemize) > Rounding 6 Total net assets or fund balances at end of year (line 4 minus line 5)—Part ll, column (b), line 30 . I 1 33,475 2 3 4 24,617 5 6 1 58,091 58,092 Form 990-PF (2010) I Form 990-PF (2010) Page 3 MCapital 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 00 ) (b) How acqu'red E:F6%r::::: (c) Date acqmred (mo , day, yr) (d) Date sold (mo , day, yr) 1a b c d e (eféfié‘l’liiflfiiig, ‘2li°:l:.’.‘§§2222:f ‘”°e::.:e:.'.::x’:;;',°wed «1 a b C d e (I) Gains (Col (h) 9am minus Complete only for assets showmg gain In column (h) and owned by the foundation on 12/31/69 6) F M v as of 12/31/69 “22?:2333233 ('gvzfiifsuiflfgm COI (kflbggtte: or a b c d e 2 3 . . Capital gain net Income or (net capital loss) If am, also enter in Part , line 7 If 305$), enter _0_ in Part 1, line 7 } 2 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 pages 13 and 17 of the instructions). } . . . If (loss), enter -0- In Part I, line 8 3 [ Qualification Under Section 4940(e) for Reduced Tax on Net Investment Income (For optional use by domestic private foundations subject to the section 4940(a) tax on net investment income.) If section 4940(d)(2) applies, leave this part blank. Was the foundation liable for the section 4942 tax on the distributable amount of any year in the base period? If "Yes," the foundation does not qualify under section 4940(e). Do not complete this part. 1 Enter the appropriate amount in each column for each year; see page 18 of the instructions before making any entries. M (col gig'agggnbrfggl (q) (c) Net value of noncharitable-use assets lb) Adjusted qualifying distributions (3) Calendar yggffogigfgefiafigmmng In) 2 3 No [I Yes 2009 2008 262,855 2007 2006 18,671,736 1,186,000 2005 1,255,795 63,869 89,044 4.115533 2.476764 13,057,835 22,142,808 22,630,448 1.429925 0.053561 0.055491 220,541 . . . . . . . . . . , . . . . . . . . . . . . Total of line 1, column (d) Average distribution ratio for the 5-year base period—divide the total on line 2 by 5, or by the . . . . . . number of years the foundation has been in eXIstence if less than 5 years 2 8.131274 3 1525255 4 Enter the net value of noncharitable-use assets for 2010 from Part X, line 5 . . . . . . 4 43.550 5 Multiply line 4 by line 3 6 Enter 1% of net investment income (1% of Part , line 27b) 7 Add lines 5 and 6 8 73,586 8 Enter qualifying distributions from Part XII, line 4 . . . If line 8 is equal to or greater than line 7, check the box in Part VI, line 1b, and complete that part usmg a 1% tax rate. See the Part VI instructions on page 18. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .' . 5 70,498 . . . . . . . . . . . 6 o . . . . . . . . . . . 7 70,498 Form 990-PF (2010) ' \ Form 990-PF (2010) Page 4 Excise Tax Based on Investment Income (Section 4940(a), 4940(b), 4940(e), or 4948-see page 18 of the instructions) 3 \ ll , 3; 13 Exempt operating foundations described in section 4940(d)(2), check here > El and enter "WA" on line 1. w.‘it ‘Date of ruling or determination letter: ’ ‘’ ‘ ” (attach copy of letter if necessary—see instructions) $‘, “:4; ~ 1 b Domestic foundations that meet the section 4940(e) requwements in Part V, check . . . . . . . . . . . . . . . . . here) I] andenter1%ofPartl,line27b C All other domestic foundations enter 2% of line 27b. Exempt foreign organizations enter 4% of Part I, line 12, col. (b). Tax under section 511 (domestic section 4947(a)(1) trusts and taxable foundations only. Others enter -0-) Add lines 1 and 2 Subtitle A ancome) tax (domestic section 4947(a)(1) trusts and taxable foundations only. Others enter -0-) Tax based on investment income. Subtract line 4 from line 3. If zero or less, enter -0— . 0101th Credits/Payments: 2010 estimated tax payments and 2009 overpayment credited to 2010 Exempt foreign organizations—tax Withheld at source . . . . Tax paid with application for extenSion of time to file (Form 8868) 1 4,999 ark» l. _.w_«:.x( Backup withholding erroneously Withheld . . . . Total credits and payments. Add lines 6a through 6d 7 Enter any penalty for underpayment of estimated tax. Check here I] if Form 2220 is attached 8 .> ; on «a N Tax due. If the total of lines 5 and 8 is more than line 7, enter amount owed 9 .> Overpayment. If line 7 is more than the total of lines 5 and 8, enter the amount overpaid 10 Refunded b Enter the amount of line 10 to be: Credited to 2011 estimated tax b 11 d—I .50 Statements Regarding Activities Part Vll-A 1a During the tax year, did the foundation attempt to influence any national, state, or local legislation or did it . . . . . . . . . . . . . . . . . . . partICIpate or intervene in any political campaign? QOU'D Q 6a 6b 6c 6d stalth b Did it spend more than $100 during the year (either directly or indirectly) for political purposes (see page 19 oftheinstructionsfordefinition)? . . . . . . . . . . . . . . . . . . . . . . . . . If the answer is "Yes" to 13 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. > $ (2) On foundation managers. b $ Enter the reimbursement (if any) paid by the foundation during the year for political expenditure tax imposed on foundation managers. > $ Has the foundation engaged in any actiVities that have not previously been reported to the IRS? If "Yes," attach a detailed description of the act/Vities. 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: 0 By language in the governing instrument, or 0 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? . . . . . . . . . . . . . . . 8a 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 XV Enter the states to which the foundation reports or with which it is registered (see page 19 of the instructions) > New York 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 Wt;ram_; 8b is the foundation claiming status as a private operating foundation within the meaning of section 4942G)(3) or 4942(j)(5) for calendar year 2010 or the taxable year beginning in 2010 (see instructions for Part XlV on page . . . . . . . . . . . . . . . . . . . . . . . . . 27)?/f“Yes,"comp/etePartX/V 10 9 Did any persons become substantial contributors during the tax year? If "Yes," attach a schedule listing their names and addresses . / / 10 Form 990—PF (2010) Form 990-PF (2010) . Page 5 m: Statements Regarding Activities (continued) At any time during the year, did the foundation, directly or indirectly, own a controlled entity Within the 11 . _meaning of section 512(b)(13)? If "Yes," attach schedule (see page 20 of the instructions) . . . . . . 12 11 ,/ Did the foundation achIre a direct or indirect interest in any applicable insurance contract before August17,2008? 13 Did the foundation comply with the public inspection reqUIrements for its annual returns and exemption application? 14 Website address > The books are in care of > George V. Delson Associates Located at b 885 Second Avenue, New York, NY Section 4947(a)(1) nonexempt charitable trusts filing Form 990-PF in lieu of Form and enter the amount of tax-exempt interest received or accrued during the year At any time during calendar year 2010, did the foundation have an interest in or over a bank, securities, or other finanCIal account in a foreign country?. . . . See page 20 of the instructions for exceptions and filing requirements for Form the name of the foreign country > 15 16 Part VII-B Telephone no, > / 13 I 212-355-2404 10017 Z P+4 D 1041 —Check here. . b I 15 I > El a signature or other authority . 16 TD F 90-221. If "Yes," enter During the year did the foundation (either directly or indirectly): I] Yes (1) Engage in the sale or exchange, or leasing of property with a disqualified person? (2) Borrow money from, lend money to, or otheMise extend credit to (or accept it from) a disqualifiedperson? . . . . . . . . . . . . . . . . . . DYes [I Yes (3) Furnish goods, services, or faCIlities to (or accept them from) a disqualified person? . [I Yes (4) Pay compensation to, or pay or reimburse the expenses of, a disqualified person? (5) Transfer any income or assets to a disqualified person (or make any of either available for (:1 Yes . . . . . the benefit or use of a disqualified person)? (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 serwce, if terminating Within 90 days.) E) Yes b 2 » Yes No N A “ No No No No No No 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 page 22 of the instructions)? Organizations relying on a current notice regarding disaster assistance check here c No ,I 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. 1a Yes DE) 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 2010? Taxes on failure to distribute income (section 4942) (does not apply for years the foundation was a private operating foundation defined in section 4942(1)(3) or 4942(1)(5)): a At the end of tax year 2010, did the foundation have any undistributed income (lines 6d and 6e, Part XIII) for tax year(s) beginning before 2010? [I Yes If “Yes,” list the years P 20 , 20 , 20 No , 20 b Are there any years listed in 2a for which the foundation is not applying the prowsions 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 page 22 of the instructions.) . . . . . . . . c If the provi5ions of section 4942(a)(2) are being applied to any of the years listed in 2a, list the years here. , 20 , 20 , 20 D 20 — Did the-Hindatio—nhold more than a 2% direct or indirect interest in any busmess enterprise at any time during the year? . E) Yes No 3a b 4a b If "Yes," did it have excess busmess holdings in 2010 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 achIred 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 2010.) 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 2010? . 3b 4a F 4b / g ,/ Form 990-PF (2010) Form 990—PF (2010) Part V.ll—B Page 6 Statements Regarding Activities for Which Form 4720 May Be Required (continued) During the year did the foundation pay or incur any amount to: CI Yes ~ ((1) Carry on propaganda, or otheMise attempt to influence legislation (section 4945(e))? (2) Influence the outcome of any specific public election (see section 4955); or to carry on, directly or indirectly, any voter registration drive? . . . . . . . . [3 Yes 5a No No gv 5' 5b N A > D Organizations relying on a current notice regarding disaster a35istance check here 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? . . . . DYes [I No 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? C] Yes No Did the foundation, during the year, pay premiums, directly or indirectly, on a personal benefit contract? If "Yes" to 6b, file Form 8870 E] Yes 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? 7a b I No 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 as5istance (see page 22 of the instructions)? b : No (5) Provide for any purpose other than religious, charitable, SCIentific, literary, or educational Dyes purposes, or for the prevention of cruelty to children or animals? 6a if??? No [I Yes (3) Provide a grant to an Individual for travel, study, or other similar purposes? . (4) Prowde a grant to an organization other than a charitable, etc., organization described in section 509(a)(1), (2), or (3), or section 4940(d)(2)? (see page 22 of the instructions) 1:] yes ( / 6b No 3*» -,__i 7b N A Information About Officers, Directors, Trustees, Foundation Managers, Highly Paid Employees, Part Vlll and Contractors List all officers, directors, trustees, foundation managers and their compensation (see page 22 of the instructions). 1 (b) Title, and average (c) Compensation (d) Contributions to (a) Name and address hours per week (If not paid, enter employee benefit plans $135,383"? afrfggum' devoted to posmon -0-) and deferred compensation r w 5 0 o 0 president Jeffrey E. Epstein 12 6100 Red Hook Quarters, St. Thomas, USVI Darren K- Indyke 301 East 66th Street, New York, NY 10065 Vice PreSIdent 3 o o o RH?“ Kah" 301 East 66th Street, New York, NY 10065 Treasurer 3 0 o o Compensation of five highest-paid employees (other than those included on line 1—see page 23 of the instructions). If none, enter “NONE.” 2 (a) Name and address of each employee paid more than $50,000 (b) Title, and average dell/figsdpgr “(1:32” p (o) Compensation t E en I ee Dene”to ( d) Contributions Dem]: gm deferre'd (8)06: alffwfifgeusn ‘ compensation NONE l l Total number of other employees paid over $50,000 . . > o Form 990-PF (2010) Form 990-PF (2010) Page 7 Information About Officers, Directors, Trustees, Foundation Managers, Highly Paid Employees, ‘ and Contractors (continued) >Five highest-paid independent contractors for professional services (see page 23 of the instructions). If none, enter “NONE.” (a) Name and address of each person paid more than $50,000 (b) Type of seNice (c) Compensation 3 NONE Total number of others receivmg over $50,000 for professional serwces Part lX-A . . . . . . . . . . . . . b 0 Summary of Direct Charitable Activities List the foundation's four largest direct charitable actiwties during the tax year Include relevant statistical information such as the number of organizations and other benefICiaries served, conferences convened, research papers produced . etc E xpenses 1 None 2 i i ‘ ii 3 4 Summary of Program-Related Investments (see page 24 of the instructions) Part lX-B Describe the two largest program—related investments made by the loundation during the tax year on lines 1 and 2 1 ‘ ‘ Amount None 2 All other program-related investments See page 24 of the instructions 3 ‘ Total.Addlines1through3.... Form 990-PF (2010) Form BSD-PF (2010) Page 8 m Minimum Investment Return (All domestic foundations must complete this part. Foreign foundations, ’see page 24 of the instructions.) 1 . .Fair market value of assets not used (or held for use) directly in carrying out charitable, etc., purposes: a Average monthly fair market value of securities b c Average of monthly cash balances . . . . . . . . . . . Fair market value of all other assets (see page 25 of the Instructions) d e Total (add lines 1a, b, and C) . . . . . . . . . . . . . . . Reduction claimed for blockage or other factors reported on lines 1a and 2 10 (attach detailed explanation). . . . . . . . Acqwsition indebtedness applicable to line 1 assets . 3 4 . . . . . . . . . . . . . . . . . . . . . Subtract line 2 from line 1d . Cash deemed held for charitable actiwties. Enter 1 ‘/2 % of line 3 (for greater amount, see page 25 of the Instructions) . . . . . . . . . . . . . 1a 1b 1c 36,363 7,850 1d 44.213 [ 1e I . . . . . . . . . . . . . . 2 3 . ‘ 4 5 Net value of noncharitable-use assets. Subtract line 4 from line 3. Enter here and on Part V, line 4 Minimum investment return. Enter 5% of line 5 . . . . . . . . . . . . . . . 6 Distributable Amount (see page 25 of the instructions) (Section 49420)(3) and (j)(5) private operating Part XI foundations and ceitain foreign organizations check here > E] and do not complete this part.) 5 6 1 2a b 0 3 4 5 6 7 Minimum investment return from Part X, line 6 . . . Tax on investment income for 2010 from Part VI, line 5 . Income tax for 2010. (I'his does not include the tax from Part VI.) . . . 23 2b Add lines 2a and 2b . . . . . . . . . . . . Distributable amount before adjustments. Subtract line 2c from line 1 Recoveries of amounts treated as qualifying distributions . Add lines 3 and 4 . . . . . . . . . . . . . . . Deduction from distributable amount (see page 25 of the instructions) . . . . . . . . Distributable amount as adjusted. Subtract line 6 from line 5. Enter here and on Part XIII, line 1 44,213 663 43,550 2,178 1 2,178 2c 3 4 5 6 0 2,178 0 2,178 0 7 2,173 1a 73,586 o . Qualifying Distributions (see page 25 of the instructions) 1 a b 2 3 Amounts paid (including administrative expenses) to accomplish charitable, etc., purposes: Expenses, contributions, gifts, etc.—-total from Part I, column (d), line 26 . Program-related investments—total from Part lX-B . . . . . . . . . . . . . . . . Amounts paid to achIre assets used (or held for use) directly in carrying out charitable, etc., purposes. 1b 2 4 5 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 V, line 8, and Part XIII, line 4 Foundations that qualify under section 4940(e) for the reduced rate of tax on net investment income. Enter 1% of Part , line 27b (see page 26 of the instructions) 5 6 Adjusted qualifying distributions. Subtract line 5 from line 4 6 a b __““__'_ 33 3b 4 73,586 o 73,586 Note. The amount on line 6 will be used in Part V, column (b), in subsequent years when calculating whether the foundation qualifies for the section 4940(e) reduction of tax in those years. Form 990-PF (2010) Form 990-PF (2010) Page 9 Waributed Income (see page 26 of the instructions) ~ (3) 0)) Corpus Years prior to 2009 1 h .Distributable amount for 2010 from Part Xl, line 7 . . . . . . . . . (c) 2009 (d) 2010 2,178 Undistributed income, if any, as of the end of 2010: Enter amount for 2009 only UN '“0QOO'N Total for prior years: 20 ,20 ,20 Excess distributions carryover if any, to 2010: 139,200 r From 2005 1,237,003 From 2006 18,027,104 From 2007 216,091 From 2008 From 2009 259,662 “(a 99%? 43436: V xv! 19,879,063 Total of lines 3a through e . . . . Qualifying distributions for 2010 from Part XII, line 4: D $ 735% ' fits gm Applied to 2009, but not more than line 2a . Applied to undistributed income of prior years (Election reqUIred—see page 26 of the instructions) Treated as distributions out of corpus (Election reqUIred—see page 26 of the instructions) Applied to 2010 distributable amount Freak Remaining amount distributed out of corpus Excess distributions carryover applied to 2010 (If an amount appears in column (d), the same amount must be shown in column (a).) Wax 3? Enter the net total of each column as indicated below: Corpus. Add lines 3f, 4c, and 4e. Subtract line 5 Prior years’ undistributed income. Subtract line 4b from line 2b 19,950,468 “ “5% 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 . Subtract line 60 from line 6b. Taxable amount—see page 27 of the instructions Undistributed income for 2009. Subtract line 4a from line 2a. Taxable amount—see page 27 of the instructions . Undistributed income for 2010. Subtract lines 4d and 5 from line 1. This amount must be distributed in 2011 . Amounts treated as distributions out of corpus to satisfy requirements imposed by section 170(b)(1)(F) or 4942(g)(3) (see page 27 of the instructions) . . . . . . . . . Excess distributions carryover from 2005 not applied on line 5 or line 7 (see page 27 of the instructions) . . . . . . . . . . . Excess distributions carryover to Subtract lines 7 and 8 from line 6a 8% 3;? 139.200 gt: 2011. 19,811,268 Analy5is of line 9: 10 QQOO'M Excess from 2006 Excess from 2007 Excess from 2008 Excess from 2009 Excess from 2010 . . 1,237,003 18,027,104 . . . 216,091 259,662 71,408 gt; i mg;_ Form 990-PF’(2010) Form SSO—PF (2010) Page 10 MPrivate Operating Foundations (see page 27 of the instructions and Part VII—A, question 9) 13 If the‘foundation has received a ruling or determination letter that it is a private operating foundation, and the ruling is effective for 2010, enter the date of the ruling . . . . . . b [3 23 b c Check box to indicate whether the foundation is a private operating foundation described in section (:1 4942(j)(3) or D 4942(1)(5) Prior3years Tax year Enter the lesser of the adjusted net (9) T°ta' income from Part or the minimum (a) 2010 (b) 2009 (c) 2008 (d) 2007 investment return from Part X for each year listed . 85% of line 2a . . . Qualifying distributions from Part XII, line 4 for each year listed d Amounts included in line 20 not used directly for active conduct of exempt actiwties . e Qualifying distributions made directly for active conduct of exempt activities. Subtract line 2d from line 2c Complete 3a, b, or c alternative test relied upon: 3 a b 0 for the . “Assets” alternative test—enter. (1) Value of all assets . . (2) Value of assets qualifying unde section 4942(j)(3)(B)(i) “Endowment” alternative test—enter 2/: of minimum investment return shown in Part X, line 6 for each year listed . "Support" alternative test—enter: (1) Total support other than gross investment income (interest, diVidends, rents, payments on (section loans securities 512(a)(5)). or royalties) (2) Support from general public exempt more or 5 and organizations as provided in section 4942(1)(3)(B)(ili) . (3) Largest amount of support from an exempt organization (4) Gross investment income . . . Supplementary Information (Complete this part only if the foundation had $5,000 or more in assets at any time during the year—see page 28 of the instructions.) 1 a Information Regarding Foundation Managers: List 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).) Jeffrey E. Epstein b List 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. Information Regarding Contribution, Grant, Gift, Loan, Scholarship, etc., Programs: 2 Check here > 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. (see page 28 of the instructions) to indiVIduals or organizations under other conditions, complete items 2a, b, c, and d. a The name, address, and telephone number of the person to whom applications should be addressed: b The form in which applications should be submitted and information and materials they should include: c Any submissmn deadlines: d Any restrictions or limitations on awards, such as by geographical areas, charitable fields, kinds of institutions, or other factors: Form 990-PF (2010) page 1 1 Form 990-PF (2010) m Supplementary Information (continued) Grants and Contributions Paid During the Year or Approved for Future Payment If recnplent IS an lnlelduaI. Purpose of grant or show any relationship to Forqdatlfin ReClp'ent . any foundation manager 5 a "5 ° contnbutlon Name and address (home or busmess) or substantlal contributor rec'plem 3 a t A moun Paid dunng the year Statement4 i i i i Total................................Daa b 34,876 Approved for future payment i 1 ‘ None i 0 Total................................>3b Form 990-PF (2010) Form 990-PF (2010) Page 12 Part XVI-A Analysis of lncome-firoducing Activities Unrelated busmess Income Enter gross amounts unless othenmse indicated_ 1 (d) Amount (c) Exclusmn code (b) Amount (a) Busmess code ' ' Excluded by section 512, 513, or 514 Program serVIce revenue: a b M Related or exempt function Income (See page 28 0f the '"SWCtIOnSJ c d e f 9 Fees and contracts from government agencies Membership dues and assessments . Interest on savings and temporary cash investments 01th Dividends and Interest from securIties . Net rental Income or (loss) from real estate: 1 14 . 2% ' < is 2: >5 X: V vs: , . 13 7 t. a Debt-financed property . . . b Not debt-financed property . . . . . . Net rental Income or (loss) from personal property . . . . . . Other investment income GaIn or (loss) from sales of assets other than inventory Net Income or (loss) from special events Gross profit or (loss) from sales of Inventory —L—L AO‘DGJ‘IO) Other revenue: a b c d e 12 Subtotal. Add columns (b), (d), and (e) . . . . . . . . . . . . 13 Total. Add Ine 12, columns (b), (d), and (e) (See worksheet in line 13 instructIons on page 29 to verIfy calculations.) ' Line No. V 1 . . . . 1 to ment In Income Is accom IIshment of the foundatIon's exempt purposes (other than by prOVIdIng funds for such purposes) (See page Instruc Ions NIA of the Form 990-PF (2010) Form 990-PF (2010) Part XVII Page 13 Information Regarding Transfers To and Transactions and Relationships With Noncharitable Exempt Organizations 1 ~ ,Did the organization directly or Indirectly engage in any of the following with any other organization described in section 501(c) of the Code (other than section 501(c)(3) organizations) or in section 527, relating to political organizations? I ’4‘ a Transfers from the reporting foundation to a noncharitable exempt organization of: I I b (1)Cash.................................1a(1) (2) Other assets . . . . . . . . . . . . . . . . . . . . . .I . . . . . . 1a(2) Other transactions: (1) Sales of assets to a noncharitable exempt organization . . . (2) Purchases of assets from a noncharitable exempt organization . . . . . . . . . . . . . . . . . . . . . . . . . . . 1b(1) 1b(2) I I (3) Rental of faculties, equipment, or other assets (4) Reimbursement arrangements . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1b(3) 1b(4) I I (5) Loans or loan guarantees . . . . . . . . . . . . . . . . (6) Performance of serVices or membership or fundraising solicitations . . Sharing of faculties, eqUIpment, mailing lists, other assets, or paid employees . . . . . . . . . . . . . . . . . . . . . . 1b(5) 1b(6) 1c I I I c d b . . . . . . . . . . If the answer to any of the above is "Yes," complete the followmg schedule. Column (b) should always show the fair market value of the goods, other assets, or serwces 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 2a . . fifl m (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) of the Code (other than section 501(c)(3)) or in section 527? . . . . . E] Yes If "Yes," complete the followmg schedule. (a) Name of organization (b) Type of organization No (c) Description of relationship Under penalties of penury, I declare that l have examined this return, including accompanying schedules and statements, and to the best of my knowledge and b let. it is true, correct, and co lete D of preparer (other than taxpayer or lidUCIary) I: based on all information of which preparer has any knowledge Here} , WM Signature of officer or trustee / / / Preparer 660266 V. DELSOA) > George V. Delson Associates Use only Firm's name Firm's address > 885 Second Avenue, New York, NY 10017 I \O)3 Date ll }\[RL‘P\rc/sl<9b§’i Title P01379246 self-employed 5 Q [25/// 13_2842281 Firms EIN > phone no 212-355.2404 Form 990-PF (2010) Schedule B (Form 990, 990—EZ, or 990-PF) * Department of the Treasury Internal Revenue Sewice Name of the organization OMB No 1545—0047 Schedule of Contributors 2©10 b Attach to Form 990, 990-EZ, or 990-PF. Employer identification number The C.O.U.Q. Foundation, Inc. 13-3996471 Organization type (check one): Filers of: Section: Form 990 or 990-EZ El 501 (c)( [I 4947(a)(1) nonexempt charitable trust not treated as a private foundation [3 527 political organization H 501(c)(3) exempt private foundation Form 990-PF ) (enter number) organization 4947(a)(1) nonexempt charitable trust treated as a private foundation Ell] 501(c)(3) taxable private foundation Check if your organization is covered by the General Rule or a Special Rule. Note. Only a section 501(c)(7), (8), or (10) organization can check boxes for both the General Rule and a SpeCIaI Rule. See instructions. \ General Rule For an organization filing Form 990, 990-EZ, or 990—PF that received, during the year, $5,000 or more (in money or property) from any one contributor. Complete Parts and II. Special Rules [I For a section 501(c)(3) organization filing Form 990 or 990—EZ that met the 33/3 % support test of the regulations under sections 509(a)(1) and 170(b)(1)(A)(vi), and received from any one contributor, during the year, a contribution of the greater of (1) $5,000 or (2) 2% of the amount on (i) Form 990, Part VI”, line 1h or (ii) Form 990-EZ, line 1. Complete Parts l and II. I] For a section 501(c)(7), (8), or (10) organization filing Form 990 or 990—EZ that received from any one contributor, during the year, aggregate contributions of more than $1,000 for use excluswely for religious, charitable, soientific, literary, or educational purposes, or the prevention of cnielty to children or animals. Complete Parts I, II, and III. E] For a section 501(c)(7), (8), or (10) organization filing Form 990 or 990-EZ that received from any one contributor, during the year, contributions for use excluswely for religious, charitable, etc., purposes, but these contributions did not aggregate to more than $1,000. If this box is checked, enter here the total contributions that were received during the year for an exclusively religious, charitable, etc., purpose. Do not complete any of the parts unless the General Rule applies to this organization because it received nonexcluswely religious, charitable, etc., contributions of $5,000 or more duringtheyear..........................>$ Caution. An organization that is not covered by the General Rule and/or the Special Rules does not file Schedule B (Form 990, 990-EZ, or 990-PF), but it must answer “No” on Part IV, line 2 of its Form 990, or check the box on line H of its Form 990-EZ, or on line 2 of its Form 990-PF, to certify that it does not meet the filing reqmrements of Schedule B (Form 990, 990-EZ, or 990-PF). For Paperwork Reduction Act Notice, see the Instructions for Form 990, 990-EZ, or 990—PF. Cat No 30613X Schedule 3 (Form 990, 990-EZ, or 990-PF) (2010) Page Schedule B (Form 990, 990-52, or QQO—PF) (2010) 1 of 1 ofPartl Employer identification number Name of organization The C.O.U.Q: Foundation, Inc. 13-3996471 Contributors (see instructions) (b) Name, address, and ZIP + 4 (a) No. 1 (c) Aggregate contributions (d) Type of contribution Enhanced Education Person I] 6100 Red Hook Quarters Payroll Noncash El [:I 100,000 $ (Complete Part M if there is a noncash contribution.) St. Thomas, USVI (b) Name, address, and ZIP + 4 (a) No. (c) Aggregate contributions $ (d) Type of contribution Person [1 Payroll El I] Noncash (Complete Part II if there Is a noncash contribution ) (b) Name, address, and ZIP + 4 (a) No. (C) Aggregate contributions $ (d) Type of contribution Person [:1 Payroll Noncash E] E] (Complete Part M if there IS a noncash contribution ) (a) No. . (b) Name, address, and ZIP + 4 (C) Aggregate contributions $ (d) Type of contribution Person [I Payroll Noncash E] [:1 (Complete Part II if there is a noncash contribution.) i I (a) No. (b) Name, address, and ZIP + 4 1 (c) Aggregate contributions $ (d) Type of contribution Person [I Payroll E] Noncash [1 (Complete Part M if there is a noncash contribution ) (a) No. (b) Name, address, and ZIP + 4 (c) Aggregate contributions \ $ (d) Type of contribution Person [:1 Payroll Noncash D E] (Complete Part II if there is a noncash contribution.) Schedule 3 (Form 990, 990-EZ, or 990-PF) (2010) 13-3996471 THE C.O.U.Q. FOUNDATION FORM 990-PF YE 2/28/11 STATEMENT 1 Part 1, Line 11: Other Income Payroll Tax Refund $12342 STATEMENT 2 Part 1, Line 19; Part 11, Line 14: Depreciation Furniture & Equipment 17,954 7 years Double Declining Balance Half-Year Convention £32140 13-3996471 THE C.O.U.Q. FOUNDATION ~ ‘ ‘ 1 FORM 990-PF 1 YE 2/28/11 l STATEMENT 3 ‘ Part 1, Line 23: Other Expenses Bank Charges $ Office Expense 3,095 Telephone 3 ,80 1 614 Filing Fees Symposium and related expenses 1 Total i 88 30,000 $37,598 1 l STATEMENT 4 Part XV, Line 3: Grants and Contributions Paid During the Year Name N Purpose Amount Biosocial Research Foundation Unrestricted 25,000 The New School Unrestricted 3,500 j Tribeca Film Institute Unrestricted 2,876 ‘ New York String Orchestra Seminar Unrestricted 3,500 ‘ Total £34,876 QFFELE.‘ Form (Rev January‘201 1) Department of the Treasury Internal Revenue che ESP? Application for Extension of Time To File an OMB No 1545-1709 Exempt Organization Return > File a separate application for each return. ° If you are filing for an Automatic 3-Month Extension, complete only Part I and check this box . . . . . . . . > - If you are filing for an Additional (Not Automatic) 3-Month Extension, complete only Part II (on page 2 of this form). Do not complete Part II unless you have already been granted an automatic 3-month extension on a previously filed Form 8868. Electronic filing (e-file). You can electronically file Form 8868 if you need a 3—month automatic extension of time to file (6 months for a corporation reqUIred to file Form 990-T), or an additional (not automatic) 3-month extension of time. You can electronically file Form 8868 to request an extension of time to file any of the forms listed in Part I or Part II with the exception of Form 8870, Information Return for Transfers Associated With Certain Personal Benefit Contracts, which must be sent to the IRS in paper format (see instructions) For more details on the electronic filing of this form, Visit www.Irs.gov/eflle and click on e-file for Charities & Nonprofits. Automatic 3-Month Extension of Time. Only submit original (no copies needed). m A corporation required to file Form 990-T and requesting an automatic 6-month extension—check this box and complete Partlonly.................................. PC] All other corporations flncluding 1120-C filers), partnerships, REM/Cs, and trusts must use Form 7004 to request an extension of time to file Income tax returns. Employer identification number Name of exempt organization Type or print The C.O.U Q. Foundation Inc. 13-3996471 Number, street, and room or suite no If a P 0 box, see instructions. File by the :mxxrm' c/o George V. Delson Associates, 885 Second Avenue City, town or post office, state, and ZIP code. For a foreign address, see instructions. return‘ See 'nsm‘d'ons New York, NY 10017 Enter the Return code for the return that this application is for (file a separate application for each return) Application Is For Form Form Form Form Form Form Return Code 990 990-BL 990-EZ 990-PF 990-T (sec. 401(a) or 408(a) trust) 990-T (trust other than above) 0 The books are in the care of > 01 02 03 04 05 06 . . . Application is For Form Form Form Form Form Form . . . Return Code 990-T (corporation) 1041 -A 4720 5227 6069 8870 07 08 09 10 11 12 George V. Delson Associates 212-355-2405 FAX No. F 212-355-2404 Telephone No. F - If the organization does not have an office or place of business in the United States. check this box . . . . . . . . > E] . If this is - If this is for a Group Return, enter the organization’s four digit Group Exemption Number (GEN) for the whole group, check this box > I] . If it is for part of the group, check this box . > E] and attach a list with the names and Ele of all members the extensmn is for. i request an automatic 3-month (6 months for a corporation required to file Form 990-T) extension of time 1 until ______ 93939113______ , 20 __1_1__ . to file the exempt organization return for the organization named above. The extension is for the organization's return for. > D calendar year 20 __ or 11 , 20 February 28 , 20 1o , and ending March 1 tax year beginning b I] Final retum 2 If the tax year entered in line 1 is for less than 12 months, check reason: I: initial return [:1 Change in accounting period 3a if this application is for Form 990-BL, 990-PF, QQO-T, 4720, or 6069, enter the tentative tax, less any nonrefundable credits. See instructions. If this application is for Form 990-PF, 990-T, 4720, or 6069, enter any refundable credits and estimated tax payments made. Include any prior year overpayment allowed as a credit. b 33 $ 3b $ ' o 4,999 Balance due. Subtract line 3b from line 3a. Include your payment with this form, if required, by using EFl'PS 0 as $ (Electronic Federal Tax Payment System). See instructions. Caution. If you are going to make an electronic fund Withdrawal with this Form 8868. see Form 8453-EO and Form 8879-EO for payment instructions. c For Paperwork Reduction Act Notice, see instructions. Cat No 279160 Form 8868 (Rev 1-2011)