Three Opinions Foundation Inc
Three Opinions Foundation Inc is a private foundation based in West Palm Beach, Florida. Its 2025 filing reports 13 grants totaling $596,918 to charitable organizations, including organizations working in wildlife rehabilitation, leadership, research, and cultural and educational fields.
Three Opinions Foundation Inc at a glance
In short: Three Opinions Foundation Inc gave $597K across 13 grants in 2025 (avg $46K), top state New York. 46% of 2025 grantees were new. Source: 2025 IRS Form 990-PF.
- Annual giving (2025)
- $596,918
- +3.7% vs 2024
- Grants made (2025)
- 13
- +0.0% vs 2024
- Average grant
- $45,917
- +3.7% vs 2024
- Median grant
- $5,000
- Total assets
- $9,567,921
- -3.5% vs 2024
- New grantees (estimate)
- 46% first-time grantees (6 of 13, 2025; small sample)
- Primary geography
- New York (34% of itemized 2025 grant dollars)
- Latest 990 filing
- Form 990-PF, 2025 View filing
Data from IRS Form 990-PF, 2025; updated October 2026. New grantees are estimated by matching recipient names across years (methodology).
How to apply to Three Opinions Foundation Inc
- Accepts unsolicited proposals
- No
- How to Apply
-
The foundation states on its 2024 filing that it makes contributions only to preselected charitable organizations and does not accept unsolicited requests for funds.
- Contact
Mailing address: 1 N Clematis Street 110, West Palm Beach, FL 33401
Phone: (561) 805-6550
Application details from Grantable's research on the foundation's public materials; confirm on its website before applying.
Who Three Opinions Foundation Inc funds
How this funder distributes its grants
Top Recipients
Top 10 recipients in 2025
The largest 2025 recipient was Jewish National Fund ($200K). Together the top 10 received $596K.
Grant Size Distribution
66 grants across all recorded years
The most common grant size was under $50K: 48 grants of 66 (73%).
Geographic Focus
Where this funder awards grants
The foundation’s 2025 grant dollars went to recipients in New York (34%), Florida (34%), Maryland (17%), Ohio (13%), and Wyoming (2%).
Grant Distribution by State
Share of 2025 grant dollars across all 13 itemized grants.
States
Cities
Is Three Opinions Foundation Inc open to new grantees?
46%
first-time grantees, 2025
In 2025, 6 of 13 grantees (46%) were first-time recipients. With only 13 grantees, that is a small sample: one grantee more or less moves the share by about 8 points. First grants averaged $3K; repeat grants $82K. How we count
Medians: $2K first-time, $75K repeat.
- 46% of 2025 grantees were also funded in 2024. Method
- Giving grew 73% from 2022 to 2025. Method
- In 2025 it paid out 116% of its IRS minimum distribution (the 5% rule). Method
Estimate from itemized grant lists in IRS Form 990-PF filings (2019–2025). Recipient names are matched across years, so a renamed or misspelled grantee can look new; grants to individuals are left out. Methodology.
Giving History
Giving Over Time
Total grant dollars and number of grants per year
From 2019 to 2025, annual grant giving ranged from $123K (2019) to $597K (2025). In 2025 it made 13 grants totaling $597K.
Grants by year
Grant recipients and amounts by year
| Recipient | Purpose | Amount |
|---|---|---|
| Jewish National Fund New York, NY | General Purpose | $200,000 |
| Pelican Harbor Seabird Station Miami, FL | Caring for Injured Brown Pelicans | $140,970 |
| Journey to Lead Annapolis, MD | General Operations | $100,000 |
| Cleveland Clinic Foundation Independence, OH | Hematology Research | $75,000 |
| Temple Emanu-El of Palm Beach Palm Beach, FL | General Purpose Annual Fund | $58,471 |
| Teton Raptor Center Wilson, WY | General Operations | $10,138 |
| Insight Through Education Palm Beach Gardens, FL | General Operations | $5,000 |
| Breakthrough New York, NY | General Operations | $4,758 |
| American Friends of Unit 669 Livingston, NJ | General Operations | $1,869 |
| Whitney Museum of American Art New York, NY | General Operations | $280 |
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Financial History
Multi-year comparison from IRS filings
| Filing year | Total Assets | Revenue | Expenses | Grants paid | Grants | Qualifying Distributions | Net Investment Income | Distributable Amount |
|---|---|---|---|---|---|---|---|---|
| 2025 | $9,567,921 | $326,966 | $675,763 | $596,918 | 13 | $620,982 | $289,205 | $536,497 |
| 2024 | $9,916,718 | $549,120 | $611,026 | $575,684 | 13 | $579,734 | $530,704 | $509,456 |
| 2023 | $9,978,624 | $5,660,203 | $243,202 | $223,511 | 23 | $233,813 | $118,272 | $223,000 |
| 2022 | $4,561,623 | $1,127,313 | $448,682 | $344,390 | 8 | $386,026 | $630,152 | $230,501 |
| 2021 | $4,190,946 | $1,152,838 | $284,414 | $249,767 | 9 | $253,364 | $841,361 | $296,398 |
| 2020 | $2,320,659 | $1,580,179 | $214,907 | $191,700 | 7 | — | $275,771 | $162,283 |
| 2019 | $2,164,489 | $2,126,608 | $142,039 | $122,975 | 10 | — | $76,395 | $142,539 |
Under IRS private-foundation payout rules, Three Opinions Foundation Inc reported a distributable amount of $536K for 2025 — the minimum it must pay out in qualifying distributions.
Research compiled by Grantable AI from public sources. Last updated September 2026.
Mission & Focus Areas
The foundation’s own mission is not stated in the available information. Its 2025 grants include support for a range of organizations. For example, Pelican Harbor Seabird Station says it is dedicated to rescuing, rehabilitating, and releasing sick, injured, or orphaned native wildlife. Journey to Lead says it works to advance women’s leadership by connecting promising talent with women leaders. Jewish National Fund-USA describes work supporting the land of Israel and its people across areas including forestry, water solutions, community building, education, and heritage preservation.
Other 2025 recipients describe missions including raptor conservation through education, research, and rehabilitation (Teton Raptor Center); opposing antisemitism, hatred, and bigotry through Holocaust and genocide education (Insight Through Education); and presenting and collecting American art while fostering dialogue (Whitney Museum of American Art).
Grantmaking
In 2025, the foundation gave 13 grants totaling $596,918. Grant amounts ranged from $100 to $200,000, with a median grant of $5,000. The largest grants included $200,000 to Jewish National Fund, $140,970 to Pelican Harbor Seabird Station, $100,000 to Journey to Lead, $75,000 to Cleveland Clinic Foundation for hematology research, and $58,471 to Temple Emanu-El of Palm Beach for its general-purpose annual fund.
The foundation also gave $10,138 to Teton Raptor Center, $5,000 to Insight Through Education, $4,758 to Breakthrough, $1,869 to American Friends of Unit 669, $280 to Whitney Museum of American Art, $232 to Florida Sheriffs, and $100 to Friends of Finn Square.
Leadership & Key People
Leadership team and compensation from IRS filings
The 2025 filing lists David Epstein and Melissa Epstein as directors.
Three Opinions Foundation Inc's 2025 filing lists 2 officers; none of the 2 officers listed in 2025 report compensation.
Officers on the 2025 filing
David Epstein
Director
On filings since 2019
2 hrs/week
No compensation reported
Melissa Epstein
Director
On filings since 2019
2 hrs/week
No compensation reported
Data from IRS Form 990 filings, 2019–2025. "On filings since" is the earliest filing we hold that lists the person; hours are average hours per week as reported.
Frequently asked questions about Three Opinions Foundation Inc
How much does Three Opinions Foundation Inc give each year?
Three Opinions Foundation Inc gave $597K across 13 grants in 2025, according to its 2025 IRS Form 990-PF. In 2024 it gave $576K across 13 grants.
What is Three Opinions Foundation Inc's typical grant size?
Three Opinions Foundation Inc's median grant in 2025 was $5,000, and its average grant was $45,917, across 13 grants on its 2025 IRS Form 990-PF. Organizations receiving their first grant from Three Opinions Foundation Inc that year got $3K on average.
Where does Three Opinions Foundation Inc give grants?
Three Opinions Foundation Inc's top state is New York, with 34% of the grant dollars itemized on its 2025 IRS Form 990-PF. The next largest states were Florida (34%) and Maryland (17%). The most frequent recipient cities were New York, NY (3 grants).
Does Three Opinions Foundation Inc give general operating support?
Yes: 85% of Three Opinions Foundation Inc's 2025 grants with a stated purpose (11 of 13) were for general or operating support, per its 2025 IRS Form 990-PF.
Who are Three Opinions Foundation Inc's largest grantees?
Three Opinions Foundation Inc's largest 2025 grantees include Jewish National Fund ($200,000), Pelican Harbor Seabird Station ($140,970) and Journey to Lead ($100,000), according to its 2025 IRS Form 990-PF. Together they received 74% of its itemized 2025 grant dollars.
How large is Three Opinions Foundation Inc?
Three Opinions Foundation Inc reported $9.6M in total assets on its 2025 IRS Form 990-PF. It paid out $621K in qualifying distributions that year, against a required minimum of $536K (roughly 5% of its investment assets).
What does Three Opinions Foundation Inc fund?
The foundation’s own mission is not stated in the available information. Its 2025 grants include support for a range of organizations. For example, Pelican Harbor Seabird Station says it is dedicated to rescuing, rehabilitating, and releasing sick, injured, or orphaned native wildlife. See mission & focus areas ↑
How do I apply for a grant from Three Opinions Foundation Inc?
The foundation states on its 2024 filing that it makes contributions only to preselected charitable organizations and does not accept unsolicited requests for funds. Eligibility and process details are in the grantmaking section of this profile. See how to apply ↑
What is Three Opinions Foundation Inc's EIN?
Three Opinions Foundation Inc's EIN (Employer Identification Number) is 83-2618863. IRS Form 990 filing data is available on this page for 2019–2025.
Does Three Opinions Foundation Inc accept unsolicited proposals?
No, according to Grantable's research on the foundation's published guidelines. See how to apply ↑
Data last updated October 2026. Sourced from IRS Form 990-PF filings. Research dossier generated September 2026.
Data update history
(8)
When this profile's IRS filing data changed on Grantable
- Updated Form 990-PF for fiscal year 2019 (received by the IRS July 2, 2020)
- Updated Form 990-PF for fiscal year 2020 (received by the IRS August 3, 2021)
- Updated Form 990-PF for fiscal year 2021 (received by the IRS July 14, 2022)
- Updated Form 990-PF for fiscal year 2022 (received by the IRS November 13, 2023)
- Updated Form 990-PF for fiscal year 2023 (received by the IRS January 24, 2025)
- Updated Form 990-PF for fiscal year 2024 (received by the IRS October 27, 2025)
- Updated Form 990-PF for fiscal year 2025 (received by the IRS April 1, 2026)
- IRS filings on file for fiscal years 2019–2025
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Cite this profile
Grantable. (2026). Three Opinions Foundation Inc funder profile. GrantGraph. Retrieved October 15, 2026, from https://grantable.co/funders/three-opinions-foundation-inc-morg_c722de288446422c9b6072f8bf330242
BibTeX
@misc{grantable_832618863_2026,
author = {{Grantable}},
title = {{Three Opinions Foundation Inc funder profile}},
howpublished = {GrantGraph},
year = {2026},
url = {https://grantable.co/funders/three-opinions-foundation-inc-morg_c722de288446422c9b6072f8bf330242},
note = {Accessed 2026-10-15. Data licensed CC BY 4.0}
}The figures on this page are open data under CC BY 4.0: reuse them with credit to Grantable and a link. Download the data.
Figures come from Three Opinions Foundation Inc's IRS filings (methodology). AI-written summaries, news items and logos are not covered by the open licence. Spot an error? Email hello@grantable.co.
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