Three Opinions Foundation Inc
Preselected recipients only
Three Opinions Foundation Inc is a private foundation in West Palm Beach, Florida. In tax year 2025 it gave $596,918 in 13 grants; the typical grant was $5,000 and the largest $200,000. It only gives to organizations it selects itself and does not accept unsolicited applications.
From its IRS Form 990-PF for tax year 2025.
- Grants paid, 2025$596,918
- Number of grants13
- Typical grant$5,000
- Largest grant$200,000
- Assets$11.4 million
- New grantees54%
Giving in 2025 was up from $575,684 the year before.
54% of its 2025 grantees had not received a grant from it the year before, a sign it is open to new organizations.
Giving by year
| Tax year | Grants paid | Number of grants | Assets |
|---|---|---|---|
| 2023 | $223,511 | 23 | $10.1 million |
| 2024 | $575,684 | 13 | $10.6 million |
| 2025 | $596,918 | 13 | $11.4 million |
How to apply
Three Opinions Foundation Inc says in its IRS filing that it only makes contributions to preselected organizations, so unsolicited applications are unlikely to be considered. Organizations it funds are usually invited.
What Three Opinions Foundation Inc funds
Where it gives
Its grants went to recipients in 7 states, the most to New York.
| State | Grants | Amount |
|---|---|---|
| New York | 4 | $205,138 |
| Florida | 4 | $204,673 |
| Maryland | 1 | $100,000 |
| Ohio | 1 | $75,000 |
| Wyoming | 1 | $10,138 |
| New Jersey | 1 | $1,869 |
| Arkansas | 1 | $100 |
Grants paid in 2025
| Recipient | Purpose | Amount |
|---|---|---|
| Jewish National Fund | General purpose | $200,000 |
| Pelican Harbor Seabird Station | Caring for injured brown pelicans | $140,970 |
| Journey to Lead | General operations | $100,000 |
| Cleveland Clinic Foundation | Hematology research | $75,000 |
| Temple Emanu-El of Palm Beach | General purpose annual fund | $58,471 |
| Teton Raptor Center | General operations | $10,138 |
| Insight Through Education | General operations | $5,000 |
| Breakthrough | General operations | $4,758 |
| American Friends of Unit 669 | General operations | $1,869 |
| Whitney Museum of American Art | General operations | $280 |
| Florida Sheriffs | General operations | $232 |
| Friends of Finn Square | General operations | $100 |
| New Beginning Childrens Homes | General operations | $100 |
Officers and trustees
- David Epstein
- Melissa Epstein
Questions people ask
Does Three Opinions Foundation Inc accept grant applications?
No. Its IRS filing says it only makes contributions to preselected organizations.
How much does Three Opinions Foundation Inc give?
$596,918 in tax year 2025, across 13 grants, with a typical grant of $5,000.
Who runs Three Opinions Foundation Inc?
Its 2025 filing lists David Epstein (Director) and Melissa Epstein (Director).
What does Three Opinions Foundation Inc fund?
Based on its grants, mainly faith communities.