Three Opinions Foundation Inc

Foundation · Grantmaker WEST PALM BEACH, FL EIN: 83-2618863

Three Opinions Foundation Inc is a nonprofit organization focused on Philanthropy, Voluntarism & Grantmaking, based in WEST PALM BEACH, FL. IRS filing data is available from 2019 through 2025. In 2025, it awarded 13 grants totaling $597K.

Key facts about Three Opinions Foundation Inc

EIN
83-2618863
Latest 990 filing
Form 990-PF, 2025
Annual giving (2025)
$596,918
Grants made (2025)
13
Average grant
$45,917
Median grant
$5,000
Primary geography
New York (34% of itemized 2025 grant dollars)

Data from IRS Form 990-PF, 2025; updated September 2026.

Who Three Opinions Foundation Inc funds

By grant dollars, the top recipient states for Three Opinions Foundation Inc's 13 itemized 2025 grants were New York (34%), Florida (34%) and Maryland (17%). The most frequent recipient cities were New York, NY (3 grants). 85% of grants with a stated purpose were for general or operating support.

Financial Overview

From 2025 IRS Form 990-PF · View filing

Total Assets

—

Annual Giving

$597K

+3.7% YoY

Grant Count

13

+0.0% YoY

Avg Grant Size

$46K

+3.7% YoY

About Three Opinions Foundation Inc

Based on IRS filings

Three Opinions Foundation Inc is a nonprofit organization focused on Philanthropy, Voluntarism & Grantmaking, based in WEST PALM BEACH, FL. IRS filing data is available from 2019 through 2025. In 2025, it awarded 13 grants totaling $597K.

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Geographic Focus

Where this funder awards grants

Grant Distribution by State

15states

Share of all 13 itemized 2025 grant dollars.

Cities

New YorkWest Palm BeachMiamiPalm BeachSeattleNew BrunswickAlexandriaAnnapolisIndependenceLivingstonBlue BellBostonBrothellCambridgeCentertonDeerfield BeachFriday HarbourFt LauderdaleGilbertGreenville

Financial History

Multi-year comparison from IRS filings

Revenue
Expenses
Qualifying Distributions
Net Investment Income
$0$0.275$0.55$0.8250000000000001$1.12019202020212022202320242025
Metric202520242023
Total Assets———
Revenue———
Expenses———
Qualifying Distributions———
Net Investment Income———
Distributable Amount———

Giving Over Time

Total grant dollars and number of grants per year

$0$149K$298K$448K$597K10 grants20197 grants20209 grants20218 grants202223 grants202313 grants202413 grants2025

Grant Insights

How this funder distributes its grants

Top Recipients

Top 10 recipients in 2025

Jewish National Fund$200KPelican Harbor Seabird S…$141KJourney to Lead$100KCleveland Clinic Foundat…$75KTemple Emanu-el of Palm …$58KTeton Raptor Center$10KInsight Through Education$5KBreakthrough$5KAmerican Friends of Unit…$2KWhitney Museum of Americ…$280

Grant Size Distribution

66 grants across all recorded years

48<$50K10$50–100K8$100–250K$250–500K$500K–1M$1–5M$5M+

Giving History

Grant recipients and amounts by year

Among its reported 2025 grants, the largest recipients include Jewish National Fund ($200,000), Pelican Harbor Seabird Station ($140,970), Journey to Lead ($100,000).

RecipientPurposeAmount
JEWISH NATIONAL FUND NEW YORK, NYGENERAL PURPOSE$200,000
PELICAN HARBOR SEABIRD STATION MIAMI, FLCARING FOR INJURED BROWN PELICANS$140,970
JOURNEY TO LEAD ANNAPOLIS, MDGENERAL OPERATIONS$100,000
CLEVELAND CLINIC FOUNDATION INDEPENDENCE, OHHEMATOLOGY RESEARCH$75,000
TEMPLE EMANU-EL OF PALM BEACH PALM BEACH, FLGENERAL PURPOSE ANNUAL FUND$58,471
TETON RAPTOR CENTER WILSON, WYGENERAL OPERATIONS$10,138
INSIGHT THROUGH EDUCATION PALM BEACH GARDENS, FLGENERAL OPERATIONS$5,000
BREAKTHROUGH NEW YORK, NYGENERAL OPERATIONS$4,758
AMERICAN FRIENDS OF UNIT 669 LIVINGSTON, NJGENERAL OPERATIONS$1,869
WHITNEY MUSEUM OF AMERICAN ART NEW YORK, NYGENERAL OPERATIONS$280

Leadership & Key People

Officers and directors from IRS filings

Compensation Overview

From 2025 IRS filing

From 2025 filing

NameTitleHoursCompensation
DAVID EPSTEINDIRECTOR2—
MELISSA EPSTEINDIRECTOR2—

Subject Areas

Focus areas based on grantmaking activity

Frequently Asked Questions

What is Three Opinions Foundation Inc?

Three Opinions Foundation Inc is a nonprofit organization focused on Philanthropy, Voluntarism & Grantmaking, based in WEST PALM BEACH, FL. It holds — in total assets as of 2025.

Where does Three Opinions Foundation Inc operate?

Three Opinions Foundation Inc has awarded grants in Arkansas, Arizona, Delaware, Florida, Massachusetts, Maryland, New Jersey, New York, Ohio, Pennsylvania, South Carolina, Texas, Virginia, Washington, Wyoming.

What size grants does Three Opinions Foundation Inc award?

In 2025, Three Opinions Foundation Inc awarded 13 grants totaling $597K — an average of about $46K per grant, based on its IRS Form 990 filings.

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.

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Data last updated September 2026. Sourced from IRS Form 990-PF filings.

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