Private Foundations 
Preliminary Estimates of Madoff Exposure 

Daniel E. Smith, President
dan@btimiami.com

Compiled for Nicholas Kristof, The New York Times 

Foundation Name 
Director 

State 
City 

Tax Return Preparer
Values As Of  

Felder Foundation, Richard & Deborah 
Richard B. Felder, President, Aspen, CO 

AZ 
Scottsdale 

Silgrist, Cheek & Potter
12/31/07 

$2,118,318 

$2,118,318 1

$193,000

Close Encounters with Music 
$45,000 

Yetadel Foundation 
Adele Engel Behar, President, Cortaro, AZ 

AZ  
Cortaro 

Clifton Gunderson LLP
12/31/07 

$1,610,327 

$1,573,026

$54,698

Rhode Island School of Design 
$15,000 

Chais Family Foundation 
Stanley Chais, President, Encino, CA 

CA 
Encino 

Halpern & Mantovani
05/03/07 

$178,009,106 

$178,009,106

$8,183,020

Copen Family Foundation  
Peter Copen, Director, Carlsbad, CA 

CA  
Carlsbad 

Owen J. Flanagan & Co
12/31/07 

$4,058,430 

$634,402

$154,920

I*EARN
$73,440 

$22,057,386 

$10,534,582 1

$455,333

Cedars‐Sinai Medical Center 
$100,000 

Total Assets 

Madoff Possible 
Exposure 

Donations
Prior Year 

Largest Donee
Donation Amount 

United Jewish Communities 
$3,000,000 

Katzenberg Foundation, Marilyn & Jeffrey   CA  
David Geffen, Treasurer, Los Angeles, CA 
Los Angeles 

Breslauer Rutman & Ander
12/31/07 

Morse Family Foundation  
Sherry Morse, Director, San Francisco, CA 

CA  
Kensington 

Frank, Rimmerman & CO
12/31/07 

$1,432,931 

$1,426,282

$70,000

Watershed Foundation  
Gordon Bennett, President, Inverness, CA 

CA  
Inverness 

Susan E. Gorenson,  CPA
06/30/07 

$259,697 

$255,785 1

$1,891

The Wunderkinder Foundation  
Steven Spielberg, Grantor, Los Angeles, CA 

CA  
Los Angeles 

Breslauer Rutman & Ander
11/30/07 

$73,280,226 

Significant

$8,624,506

Divine Family Foundation  
Amy J. Divine, Director, Boulder, CO 

CO  
Boulder 

Anthony N. Li Calsi
12/31/07 

$2,977,604 

$2,930,121

$173,000

Comm Foundation of Boulder  
$40,000 

Divine Foundation, Rita & Harold  
Rita Divine, Trustee, Palm Beach Gdns, FL 

CO  
Boulder 

Anthony N. Li Calsi
12/31/07 

$11,782,910 

$11,613,959

$804,500

Jewish Family Srvcs Minnpls 
$60,000 

Chang Foundation, Lucy Pang Yoa  
Rosalind C. Whitehead, San Francisco, CA 

CT  
Westport 

Allison & Godfrey
10/31/07 

$581,187 

$406,584

$54,750

Data Source: IRS Form 990‐PF “Return of Private Foundation” and attachments 
1
2

Includes US Government Securities imputed to BL Madoff based on reported Madoff income and/or mid-year trading records
Madoff exposure indicated as passthrough from Ascot Partners L.P., Prospect Capital Partners, Ninth Street Partners LTD, or "Turbo LLC for Madoff"

Compiled by Daniel E. Smith, Benefit Technology, Inc. for Nicholas Kristof, The New York Times

Jewish Family Services
$15,000 
MISC
$1,891 
Cedars‐Sinai Medical Center 
$2,000,000 

Swarthmore College
$5,000 

 

Private Foundations 
Preliminary Estimates of Madoff Exposure 

Daniel E. Smith, President
dan@btimiami.com

Compiled for Nicholas Kristof, The New York Times 

Foundation Name 
Director 

State 
City 

Tax Return Preparer
Values As Of  

The Enfranchisement Foundation  
Daniel H. Leeds, Trustee, Washington, DC 

DC  
Washington 

Miller, Ellin & Company
03/31/08 

$16,186,475 

$9,208,005

$731,478

The Gottesman Fund  
David S. Gottesman, President, Rye, NY 

DC  
Washington 

Richard I. Mark, C.P.A.
09/30/07 

$309,978,939 

$20,440,241

$15,806,018

Bleznak Foundation, Besse & Louis  
Alan D. Bleznak, President, Palm Beach, FL 

FL  
Palm Beach 

Simonson, Lipschutz
12/31/07 

$1,244,464 

$1,170,040 1

$262,547

Jewish Federation of PBC
$55,000 

Braman Foundation  
Norman Braman, Miami Beach, FL 

FL  
Miami 

Gerson Preston Robinson
12/31/07 

$38,882,271 

$32,331,637

$2,647,173

Miami Jewish Federation
$501,500 

Fisher Foundation, Jerome & Anne C  
Jodi Fisher, Manager, Riverside, CT 

FL  
Caler, Donten Levine
W Palm Beach  12/31/07 

$18,283,920 

$11,402,514 1

$844,075

Univesity of Pennsylvania
$498,997 

Fiterman Foundation, Miles & Shirley  
Shirley Fiterman, Trustee, Palm Beach, FL 

FL  
Palm Beach 

RSM MCGLADREY
12/31/07 

$60,720,344 

$60,597,192

$3,269,713

Greenman Family Foundation  
Phyllis Greenman, Delray Beach, FL 

FL  
Delray Beach 

Janover Rubinroit, LLC
12/31/07 

$2,504,879 

$2,330,976

$101,030

Harris Foundation, J. Ira & Nicki  
J. Ira Harris, President, Palm Beach, FL 

FL  
Palm Beach 

BCRS Associates
03/31/07 

$42,371,783 

$8,486,678

$2,332,850

Heller Brothers Foundation  
Barbara Freitag, President, Orlando, FL 

FL  
Winter Grdn 

R.A. Simasek P.A.
12/31/07 

$1,451,277 

$1,295,124 2

$146,060

Kaufman Foundation, Henry & Elaine  
Henry Kaufman, President, New York, NY 

FL  
Boca Raton 

Edward I. Speer
12/31/07 

$31,825,139 

$4,660,003

$5,665,117

Marden Foundation, Bernard A. & Chris  
Bernard A. Marden, Palm Beach, FL 

FL  
Palm Beach 

Neal J. Nissel, CPA
12/31/07 

$971,437 

Indeterminate

$310,400

Total Assets 

Madoff Possible 
Exposure 

Donations
Prior Year 

Data Source: IRS Form 990‐PF “Return of Private Foundation” and attachments 
1
2

Includes US Government Securities imputed to BL Madoff based on reported Madoff income and/or mid-year trading records
Madoff exposure indicated as passthrough from Ascot Partners L.P., Prospect Capital Partners, Ninth Street Partners LTD, or "Turbo LLC for Madoff"

Compiled by Daniel E. Smith, Benefit Technology, Inc. for Nicholas Kristof, The New York Times

Largest Donee
Donation Amount 
Alliance for Excellent Ed.
$103,250 
Heschel School
$4,908,200 

Mayo Clinic
$1,800,000 
Jewish Federation of S. PBC 
$15,000 
University Of Michigan
$335,000 
Congregation of Ref Judaism 
$25,000 
Kaufman Center
$1,376,821 
Kravis Center for the Arts
$100,000 

 

Private Foundations 
Preliminary Estimates of Madoff Exposure 

Daniel E. Smith, President
dan@btimiami.com

Compiled for Nicholas Kristof, The New York Times 

Foundation Name 
Director 

State 
City 

Tax Return Preparer
Values As Of  

Meyer Foundation, Arthur I. & Sydelle F. 
Sydelle F. Meyer, West Palm Beach, FL 

FL  
Caler, Donten Levine
W Palm Beach  12/31/07 

Muss Foundation, Stephen  
Stephen Muss, Officer, Miami Beach, FL 

FL  
Miami Beach 

Jeffrey Frantzman
10/31/07 

The Nessel Foundation, Melvin B.  
Gail Nessel, Trustee, Palm Beach, FL 

FL  
Palm Beach 

Doris Shaw, CPA
12/31/07 

The Picower Foundation  
Barbara Picower, Trustee, Palm Beach, FL 

FL  
Palm Beach 

Blank
12/31/07 

Potamkin Family Foundation  
Robert Potamkin, Trustee, Fisher Island, FL 

FL  
Miami Lakes 

H. Schaffer Foundation  
Sonya Stall, President, Palm Beach, FL 

Total Assets 

Madoff Possible 
Exposure 

Donations
Prior Year 

Largest Donee
Donation Amount 
South Florida Science Museum 
$217,600 

$3,235,430 

$2,726,599 1

$1,035,898

$23,781,808 

$3,120,020

$882,500

Miami Jewish Federation
$200,000 

$2,444,262 

Indeterminate

$254,074

Palm Beach United Way
$253,774 

$958,425,057 

$958,425,057

$23,424,401

Harlem Children's Zone
$1,000,000 

Voynow, Bayard and Comp
05/31/07 

$8,362,573 

$4,910,110

$1,101,715

FL  
Sarasota 

Marvin and Company
10/31/06 

$5,276,790 

$2,716,520 1

$495,640

Albany Medical College
$250,000 

Stone Family Foundation, Marvin & Carol  
Carol Stone, President, Palm Beach, FL 

FL  
Palm Beach 

Caler, Donten Levine
12/31/07 

$172,723 

Indeterminate

$144,975

NYU Hospital for Joint Diseases 
$45,000 

Zankel Foundation, Max  
Gerald Schwartz, Rockville Centre, NY 

FL  
Blank
Palm Bch Gdn  12/31/06 

$995,032 

$995,032

$96,678

Gottlieb Foundation, Anne & Howard  
Howard L. Gottlieb, Winnetka, IL 

IL  
Evanston 

Self‐Prepared
12/31/07 

$4,517,117 

$576,801 2

$384,515

Millenium Park ‐ Chicago
$200,000 

Joy Foundation 
Leah Zell Wanger, President, Chicago, IL 

IL 
Chicago 

Ostow Reisin Berk &
12/31/06 

$6,771,116 

$1,313,133 2

$456,000

Radcliffe Institute Fund
$150,000 

Beren Charitable Trust, Israel Henry  
Robert M. Beren, Palm Beach Gardens, FL 

KS  
Wichita 

Gutschenritter & John
12/31/07 

$53,711,972 

$2,866,800 2

$2,458,700

Data Source: IRS Form 990‐PF “Return of Private Foundation” and attachments 
1
2

Includes US Government Securities imputed to BL Madoff based on reported Madoff income and/or mid-year trading records
Madoff exposure indicated as passthrough from Ascot Partners L.P., Prospect Capital Partners, Ninth Street Partners LTD, or "Turbo LLC for Madoff"

Compiled by Daniel E. Smith, Benefit Technology, Inc. for Nicholas Kristof, The New York Times

Miami Childrens Museum
$200,000 

United Hebrew Geriatric Ctr 
$10,000 

New Israel Rabbinical College 
$1,000,000 

 

Private Foundations 
Preliminary Estimates of Madoff Exposure 

Daniel E. Smith, President
dan@btimiami.com

Compiled for Nicholas Kristof, The New York Times 

Foundation Name 
Director 

State 
City 

Tax Return Preparer
Values As Of  

Beren Foundation, Joan S.  
Joan S. Beren, President, Wichita, KS 

KS  
Witchita 

Gutschenritter & John
12/31/07 

$4,641,699 

$2,094,765 2

$293,159

Beren Foundation, Robert M.  
Robert M. Beren, Palm Beach Gdns, FL 

KS  
Wichita 

Gutschenritter & John
10/31/07 

$64,527,010 

$4,203,591 2

$2,894,843

Aaron Foundation  
Avram J. Goldberg, Trustee, Boston, MA 

MA  
Boston 

Carlin, Charron & Rosen
12/31/06 

$12,822,546 

$4,442,895

$577,333

Comb Jewish Philanthropies 
$140,000 

The Goldberg Family Foundation  
Avram J. Goldberg, Trustee, Boston, MA 

MA  
Boston 

Carlin, Charron & Rosen
12/31/06 

$18,893,466 

$7,997,211

$745,473

Comb Jewish Philanthropies 
$64,000 

Gopen Foundation, David  
Stuart Gopen, Trustee, Las Vegas, NV 

MA  
Allston 

Wald & Ingle
05/31/08 

$499,337 

$155,269 2

$26,100

Greenberg Trust, Nathan & Barbara  
Nathan Greenberg, Palm Beach, FL 

MA  
Worcester 

Greenberg Rosenbatt KU
12/31/07 

$1,264,169 

$1,079,714

$122,400

United Way of Central Mass 
$106,800 

Lappin Charitable Foundation, Robert I 
Robert I. Lappin, Trustee, Swampscott, MA 

MA 
Salem 

Tofias PC
12/31/05 

$7,121,068 

$6,175,271 1

$603,780

Continuity Community Prgrms 
$395,468 

Levy Foundation, George & Karen  
George Levy, Wellesley Hills, MA 

MA  
Wellesley 

R.J. Gold & Company
12/31/07 

$2,419,129 

$1,433,400 1

$100,000

Comb Jewish Philanthropies 
$100,000 

McDonough Foundation, C. Jean & Myles  
C. Jean McDonough, Worcester, MA 

MA  
Worcester 

Greenberg Rosenbatt KU
11/30/07 

$9,815,169 

$8,793,292

$375,675

Worcester Historical Society 
$105,000 

Persky Foundation, Joseph  
David A. Persky, President, Worcester, MA 

MA  
Worcester 

Singer & Lusardi
12/31/07 

$8,638,775 

$3,190,987 1

$424,500

Worcester Jewish Comm Ctr 
$50,000 

Raab Foundation, Sidney & Esther  
Carol Goldberg, Trustee, Boston, MA 

MA  
Boston 

Carlin, Charron & Rosen
12/31/06 

$9,320,352 

$6,078,175

$353,111

Comb Jewish Philanthropies 
$123,300 

Total Assets 

Madoff Possible 
Exposure 

Donations
Prior Year 

Data Source: IRS Form 990‐PF “Return of Private Foundation” and attachments 
1
2

Includes US Government Securities imputed to BL Madoff based on reported Madoff income and/or mid-year trading records
Madoff exposure indicated as passthrough from Ascot Partners L.P., Prospect Capital Partners, Ninth Street Partners LTD, or "Turbo LLC for Madoff"

Compiled by Daniel E. Smith, Benefit Technology, Inc. for Nicholas Kristof, The New York Times

Largest Donee
Donation Amount 
Mid Kansas Jewish Foundation 
$100,300 
Beren Middle School
$300,000 

Tufts Hillel
$5,000 

 

Private Foundations 
Preliminary Estimates of Madoff Exposure 

Daniel E. Smith, President
dan@btimiami.com

Compiled for Nicholas Kristof, The New York Times 

Foundation Name 
Director 

State 
City 

Tax Return Preparer
Values As Of  

Raab Charitable Trust, Sidney R.  
Nancy Cahners, Trustee, Brookline, MA 

MA  
Boston 

Carlin, Charron & Rosen
12/31/06 

Ribakoff Family Foundation  
Eugene J. Ribakoff, Palm Beach, FL 

MA  
Worcester 

Greenberg Rosenbatt KU
05/31/07 

Schott Fund, Caroline & Sigmund  
Liselotte Leeds, Treasurer, Great Neck, NY 

MA  
Cambridge 

Shapiro Foundation, Carl & Ruth  
Carl J. Shapiro, Chairman, Palm Beach, FL 

Total Assets 

Madoff Possible 
Exposure 

Donations
Prior Year 

Largest Donee
Donation Amount 

$20,121,326 

$10,733,539

$736,857

Comb Jewish Philanthropies 
$262,000 

$556,504 

Indeterminate

$912,952

Joint Jewish Dist Committee 
$300,000 

Miller, Ellin & Company
06/30/07 

$57,752,689 

$7,858,842

$2,247,497

MA  
Boston 

Konigsberg, Wolf & Co
12/31/07 

$323,912,042 

$199,666,505 1

$12,884,837

Siff Charitable Foundation  
Robert M. Siff, Trustee, Palm Beach, FL 

MA  
Worcester 

Joseph M. Highart CPA
12/31/06 

$2,285,927 

$1,224,137

$442,198

Takvorian Foundation, Katherine&Ronald  
Katherine Takvorian, Concord, MA 

MA  
Boston 

Robert Finnegan & Lynch
12/31/06 

$1,516,390 

$1,480,965 1

$60,291

Harvard College Fund
$10,000 

The Adler Foundation  
James B. Adler, Chevy Chase, MD 

MD  
Chevy Chase 

William A. Owens CPA
12/31/06 

$5,037,563 

$3,208,757 1

$130,000

Sidwell Friends School
$50,000 

Kaplan Foundation, Charles I & Mary  
Jerome Kaplan, President, Rockville, MD 

MD  
Rockville 

Patrick M. O'Rourke CPA
12/31/06 

$30,188,436 

$29,184,803

$920,000

JCCA of North America
$655,000 

Kaplan Foundation, Jerome A. & Deena I.  
Jerome A. Kaplan, Rockville, MD 

MD  
Rockville 

Bez*wick Group
12/31/07 

$2,325,664 

$0

$370,761

Vis Arts at Rockville
$150,000 

Small Foundation, Albert & Lillian  
Albert Small, President, Bethesda, MD 

MD  
Bethesda 

Hariton, Mancuso & Jone
12/31/06 

$11,093,380 

$8,490,866 1

$461,524

Jewish Historical Society DC 
$42,544 

Small‐Alper Family Foundation  
Lillian Small, Manager, Bethesda, MD 

MD  
Bethesda 

Hariton, Mancuso & Jone
12/31/06 

$11,118,191 

$8,490,866 1

$505,544

Jewish Historical Society DC 
$70,544 

Data Source: IRS Form 990‐PF “Return of Private Foundation” and attachments 
1
2

Includes US Government Securities imputed to BL Madoff based on reported Madoff income and/or mid-year trading records
Madoff exposure indicated as passthrough from Ascot Partners L.P., Prospect Capital Partners, Ninth Street Partners LTD, or "Turbo LLC for Madoff"

Compiled by Daniel E. Smith, Benefit Technology, Inc. for Nicholas Kristof, The New York Times

Schott Foundation For Pub Ed 
$2,225,000 
Brandeis University
$2,850,000 
U Mass Memorial Foundation 
$150,000 

 

Private Foundations 
Preliminary Estimates of Madoff Exposure 

Daniel E. Smith, President
dan@btimiami.com

Compiled for Nicholas Kristof, The New York Times 

Foundation Name 
Director 

State 
City 

Tax Return Preparer
Values As Of  

Kaufman Family Foundation  
Richard Kaufman, Coopersville, MI 

MI  
Coopersville 

Conn Geneva & Robinson
12/31/06 

$3,730,316 

$1,428,704

$189,430

American Friends of Shalom 
$80,000 

Broms Family Foundation  
Richard A. Broms, St. Louis Park, MN 

MN  
St. Louis Park 

LARSONALLEN LLP
12/31/06 

$2,005,612 

$1,678,427 1

$183,065

Minneapolis Jewish Federation 
$125,000 

$2,083,357 

$2,083,357 1

$86,675

$713,480 

$693,198 1

$100,058

Minneapolis Jewish Federation 
$58,070 

$1,430,170 

$1,382,234 1

$264,050

Minneapolis Institute of Arts 
$72,000 

Fiterman Foundation, Steven C. & Susan L.   MN  
Lurie Besikof Lapidus
Steven C. Fiterman, Golden Valley, MN 
Golden Valley  12/31/06 

Total Assets 

Madoff Possible 
Exposure 

Donations
Prior Year 

Largest Donee
Donation Amount 

Simpson College
$38,000 

Moscoe Family Foundation  
Thomas Moscoe, Minnetonka. MN 

MN  
Eden Prarie 

Bomberg, Roach & Hanson
12/31/06 

Murphy Family Foundation, Kingsley H.  
Kingsley H. Murphy, Jr., St. Louis Park, MN 

MN  
St. Louis Park 

CBIZ Accounting
12/31/06 

Nadler Foundation, Charles & Candice  
Charles Nadler, President, Excelsior, MN 

MN  
Excelsior 

Lurie Besikof Lapidus 
12/31/06 

$545,167 

$537,349 1

$57,000

The Phileona Foundation  
M.D. Miller, Chairman, Minneapolis, MN 

MN  
Minneapolis 

Lurie Besikof Lapidus
09/30/06 

$54,587,843 

$54,577,205 1

$1,230,395

The Werner Foundation  
Violet Werner, President, Palm Beach, FL 

MN  
Minnetonka 

Doris Shaw PA 
12/31/07 

$1,453,251 

$1,090,639 1

$297,210

Jewish Federation of PBC
$64,020 

Billig Foundation 
Gail Billig, Trustee, Englewodd, NJ 

NJ 
Englewood 

Jacques M. Levy & Co
10/31/06 

$5,160,291 

$1,859,920 2

$277,100

P.E.F. Israel Endowment Funds  
$50,000 

Eisenberg Foundation, Mitzi & Warren  
Warren Eisenberg, President, Union, NJ 

NJ  
Union 

David Eisig CPA
06/30/07 

$105,093,124 

$5,147,504

$5,185,104

David G. Miller
12/31/07 

$15,000,792 

$14,945,462

$389,409

The Lautenberg Foundation  
NJ  
Frank R. Lautenberg, President, Cliffside, NJ  Cliffside Park 

Data Source: IRS Form 990‐PF “Return of Private Foundation” and attachments 
1
2

Includes US Government Securities imputed to BL Madoff based on reported Madoff income and/or mid-year trading records
Madoff exposure indicated as passthrough from Ascot Partners L.P., Prospect Capital Partners, Ninth Street Partners LTD, or "Turbo LLC for Madoff"

Compiled by Daniel E. Smith, Benefit Technology, Inc. for Nicholas Kristof, The New York Times

Minneapolis Jewish Federation 
$38,000 
Minneapolis Federation
$351,000 

New Museum of Contemp Art 
$1,100,000 
Temple Sharley Telifo Israel 
$39,480 

 

Private Foundations 
Preliminary Estimates of Madoff Exposure 

Daniel E. Smith, President
dan@btimiami.com

Compiled for Nicholas Kristof, The New York Times 

Foundation Name 
Director 

State 
City 

Tax Return Preparer
Values As Of  

The Levin Family Foundation  
Martin Levin, President, Palm Beach, FL 

NJ  
Livingston 

Greenfield & Kaufman
06/30/07 

The Allegro Foundation 
Micha Dichter, Director, New York, NY 

NY 
New York 

RSM MCGLADREY
12/30/06 

Total Assets 

Madoff Possible 
Exposure 

Donations
Prior Year 

Largest Donee
Donation Amount 
Utd Jewish Appeal Metro West 
$133,500 

$6,016,343 

$5,844,361 1

$294,700

$957,152 

$364,139 2

$58,103

Friends of Mogen‐David
$17,000 
NJ Symphony Orchestra
$100,000 

Angel Family Foundation C/O THE AYCO Co  NY  
Albert Angel, President, Albany, NY 
Albany 

The AYCO Company
12/31/07 

$2,164,383 

$2,131,704

$188,310

Belfer Foundation, Robert A. & Renee E.  
Robert A. Belfer, President, New York, NY 

NY  
New York 

Leon M. Reimer & Co
12/31/07 

$44,781,592 

Indeterminate

$5,485,956

Weil Medical College‐Cornell 
$2,006,000 

Belfer Foundation, Arthur & Rochelle  
Robert A. Belfer, Director, New York, NY 

NY  
New York 

Leon M. Reimer & Co
12/31/07 

$7,065,884 

$1,990,860 1

$1,822,500

Weil Medical College‐Cornell 
$1,500,000 

The Mittlemann Family Foundation  
Josef Mittlemann, Trustee, New York, NY 

NY  
New York 

Spritzer, Kaufman & Co
12/31/07 

$6,036,232 

$470,957

$174,192

Brown University
$99,785 

Berkowitz‐Blau Foundation  
Calvin Berkowitz, Director, Brooklyn, NY 

NY  
Brooklyn 

Milton Brown
12/31/07 

$1,160,545 

Unknown

$163,260

Stanton St Synagogue
$36,650 

Bennett & Gertrude Berman Foundation  
Helaine B. Fisher, President, Santa Fe, NM 

NY  
New York 

Friedman LLP
09/30/07 

$3,117,075 

$3,063,513 1

$100,000

University of Haifa
$100,000 

Bitensky Foundation, Samson & Halina  
NY  
Halina Bitenshy, President, Manhassett, NY  Manhasset 

Peter To, CPA
12/31/07 

$3,370,940 

$3,222,342 1

$203,650

Yeshiva University Museum 
$70,000 

Blumenfeld Foundation, Edward & Susan   NY  
Edward Blumenfeld, President, Syossett, NY  Syossett 

Konigsberg, Wolf & Co
04/30/08 

$2,653,025 

$2,539,993 1

$180,590

Leukemia & Lymphoma Soc 
$50,000 

Blumenfeld Family Foundation, Brad  
NY  
Brad A. Blumenfeld, President, Syossett, NY  Uniondale 

Konigsberg, Wolf & Co
12/31/07 

$249,947 

$221,666 1

$17,050

Data Source: IRS Form 990‐PF “Return of Private Foundation” and attachments 
1
2

Includes US Government Securities imputed to BL Madoff based on reported Madoff income and/or mid-year trading records
Madoff exposure indicated as passthrough from Ascot Partners L.P., Prospect Capital Partners, Ninth Street Partners LTD, or "Turbo LLC for Madoff"

Compiled by Daniel E. Smith, Benefit Technology, Inc. for Nicholas Kristof, The New York Times

Gift of Life
$10,000 

 

Private Foundations 
Preliminary Estimates of Madoff Exposure 

Daniel E. Smith, President
dan@btimiami.com

Compiled for Nicholas Kristof, The New York Times 

Foundation Name 
Director 

State 
City 

Tax Return Preparer
Values As Of  

Bravmann Foundation, L. 
Ludwig Bravman, President, New York, NY 

NY 
Riverdale 

Wolf Maryles & Associates
06/30/06 

Certilman Family Foundation, Robert A.  
Robert A. Certilman, St. James, NY 

NY  
St. James 

Total Assets 

Madoff Possible 
Exposure 

Donations
Prior Year 

Largest Donee
Donation Amount 
Jewish Communal Fund
$1,001,030 

$22,345,517 

$4,622,716 2

$1,016,312

Kenneth A. Lindenbaum
12/31/07 

$1,528,828 

$1,499,220 1

$26,176

Code Blue Foundation C/O Ashford Advsrs  NY  
Shari Sant Plummer, President, Malibu, CA  Pittsford 

Dejoy, Knauf & Blood
12/31/07 

$5,093,286 

$1,586,384 1

$219,050

Smithsonian Ocean Initiative 
$67,000 

Cohn Family Foundation, Max B.  
Milton Cohn, President, Kings Point, NY 

NY  
Kings Point 

Sosnik Bell & Co
05/31/08 

$5,178,675 

$3,845,095 1

$412,905

North Shore LIJ Health System 
$300,250 

DOS BFS Charitable Foundation Trust  
Bette Stein, Trustee, Garden City, NY 

NY  
Garden City 

Margolin, Winer & Evens
12/31/07 

$2,149,917 

$2,106,917 1

$155,070

Camp Vacamas
$100,000 

Feinstein Foundation, Susan & Leonard  
Leonard Feinstein, Farmingdale, NY 

NY  
Farmingdale 

David Eisig, CPA
06/30/07 

$100,202,806 

$5,146,024

$6,111,112

Fishbein Interstitial Cystitist Foundation  
Laurie Fishbein, President, Armonk, NY 

NY  
New York 

Hertz, Herson & Comp
06/30/08 

$1,600,520 

$1,494,165

$2,022

Fisher Foundation, Avery & Janet  
Janet C. Fisher, President, New York, NY 

NY  
New York 

Berdon LLP
11/30/07 

$8,075,148 

$7,118,379

$536,500

Museum of Jewish Heritage 
$138,650 

The Fishman Family Foundation, Yale  
Yale Fishman, Director, Lawrence, NY 

NY  
Cedarhurst 

Charles E. Becker CPA
12/31/07 

$2,452,243 

$2,437,008

$211,272

Knesset Yehuda
$18,000 

The Lawrence Flinn Jr. Charitable Trust  
Lawrence Flynn, Jr., Trustee, Rye, NY 

NY  
Rye 

Sarawitz, Milito & Co
12/31/07 

$21,664,479 

$2,113,430 1

$1,093,859

Fran‐Man Foundation  
Deborah Madoff, Treasurer, New York, NY 

NY  
New York 

Gary Haber, C.P.A.
12/31/07 

$164,226 

Unknown

$12,300

Data Source: IRS Form 990‐PF “Return of Private Foundation” and attachments 
1
2

Includes US Government Securities imputed to BL Madoff based on reported Madoff income and/or mid-year trading records
Madoff exposure indicated as passthrough from Ascot Partners L.P., Prospect Capital Partners, Ninth Street Partners LTD, or "Turbo LLC for Madoff"

Compiled by Daniel E. Smith, Benefit Technology, Inc. for Nicholas Kristof, The New York Times

CSH Library Friends
$10,000 

North Shore LIJ Health System 
$2,500,000 
N/A
N/A 

Greenwich Country Day School 
$458,247 
92nd Street Y
$1,000 

 

Private Foundations 
Preliminary Estimates of Madoff Exposure 

Daniel E. Smith, President
dan@btimiami.com

Compiled for Nicholas Kristof, The New York Times 

Foundation Name 
Director 

State 
City 

Tax Return Preparer
Values As Of  

Friedman Foundation, Ruth & Arthur  
Arthur Friedman, President, Glen Cove, NY 

NY  
Great Neck 

Blank
12/31/07 

$151,521 

$148,724 1

$10,930

The Gershwind Family Foundation  
Marjorie Gershwind, Kings Point, NY 

NY  
New York 

Blank
12/31/07 

$19,310,791 

Significant

$798,625

New York Presyterian Hospital 
$260,000 

The Gettinger Foundation  
Robert Gettinger, President, New York, NY 

NY  
New York 

Faber & Fox
10/31/07 

$5,235,159 

$5,207,002 1

$229,000

Yale Cancer Center
$20,000 

J. Gurwin Foundation  
Joseph Gurwin, President, Palm Beach, FL 

NY  
Rockville Ctr 

Koffler, Levinstein, Rom
07/31/07 

$27,777,119 

$15,691,124

$1,240,640

Hammerman and Fisch Foundation 
Stephen Hammerman, Trustee, NY 

NY 
Marcum & Kliegman
Atlantic Beach  12/31/06 

$5,139,487 

$3,521,554 2

$730,456

Horowitz and Libshutz Family Foundation  
Unspecified 

NY  
Dennis Kalick & Associates
Old Westbury  12/31/07 

$785,648 

$683,435

$88,590

Hirsch Foundation, Richard L  
Richard L. Hirsch, Great Neck, NY 

NY  
Great Neck 

$2,267,681 

Significant

$162,501

$847,940 

$706,388

$94,570

$4,930,133 

$1,586,384 1

$221,500

Island Press
$50,000 
NY Presbyterian Hospital
$275,600 

Konigsberg, Wolf & Co
12/31/07 

The Horowitz Foundation, Linda & Richard   NY  
Dennis Kalick & Associates
Richard Horowitz, Old Westbury, NY 
Old Westbury  12/31/06 

Total Assets 

Madoff Possible 
Exposure 

Donations
Prior Year 

Ivorybill Foundation C/O Ashford Advsrs  
Alexis G. Sant, President, Washington, DC 

NY  
Pittsford 

Dejoy, Knauf & Blood
12/31/07 

The Jacobson Family Foundation  
Kathy Jacobson, Locust Valley, NY 

NY  
New York 

Blank
12/31/07 

$29,694,957 

Significant

$922,959

Jesselson Foundation  
Erica Jesselson, President, New York, NY 

NY  
New York 

Berdon LLP
04/30/07 

$39,880,934 

$20,438,820 1

$5,564,835

Data Source: IRS Form 990‐PF “Return of Private Foundation” and attachments 
1
2

Includes US Government Securities imputed to BL Madoff based on reported Madoff income and/or mid-year trading records
Madoff exposure indicated as passthrough from Ascot Partners L.P., Prospect Capital Partners, Ninth Street Partners LTD, or "Turbo LLC for Madoff"

Compiled by Daniel E. Smith, Benefit Technology, Inc. for Nicholas Kristof, The New York Times

Largest Donee
Donation Amount 
Abilities
$2,000 

American Society for Technion 
$400,000 
Jerusalem Foundation
$64,000 
Unspecified
$0 
Medical Dev for Israel
$15,000 
North Shore LIJ Health System 
$30,000 

PEF Israel Endowment Funds 
$694,000 

 

Private Foundations 
Preliminary Estimates of Madoff Exposure 

Daniel E. Smith, President
dan@btimiami.com

Compiled for Nicholas Kristof, The New York Times 

Foundation Name 
Director 

State 
City 

Tax Return Preparer
Values As Of  

JJR Foundation C/O RHO CAPITAL PRTNRS 
Joshua Ruch, Trustee, New York, NY 

NY 
New York 

Eisner LLP
09/30/06 

$11,318,224 

$387,541 2

$336,610

Jewish Communal Fund
$336,610 

Katz Family Foundation, Iris & Saul  
Saul B. Katz, President, Glen Cove, NY 

NY  
Great Neck 

Blank
12/31/05 

$6,616,096 

$1,844,081

$546,925

NSUH ‐ Great Neck NY
$275,000 

Katz Foundation, Dayle and Michael 
Michael Katz, President, Old Westbury, NY 

NY  
Great Neck 

Blank
12/31/06 

$1,344,803 

$734,140

$77,040

Lederman Family Foundation  
NY  
Konigsberg, Wolf & Co
Mark Lederman, Director, Southampton, NY  Southampton  12/31/07 

$2,021,074 

$1,186,288

$276,687

Leeds Foundation, Andrea & Michael  
Michael S. Leeds, Trustee, Syossett, NY 

NY  
Syossett 

Miller Ellin & Company
03/31/08 

$7,448,374 

$6,669,582 1

$1,296,844

Levine Foundation, Noel and Harriette  
Noel Levine, President, Bedford, NY 

NY  
New York 

Eisner & Lubin 
12/31/07 

$795,444 

$793,874 1

$75,000

Levy Foundation, Betty and Norman F.  
Frances N. Levy, President ,New York, NY 

NY  
New York 

Konigsberg, Wolf & Co
09/30/07 

$244,389,849 

$244,385,384 1

$31,280,050

The Lifton Family Foundation  
Martin Lifton, Trustee, New Hyde Park, NY 

NY  
New Hyde Pk 

Imowitz Koenig & Co
05/31/07 

$2,115,280 

$2,115,280 1

$135,764

Total Assets 

Madoff Possible 
Exposure 

Donations
Prior Year 

Largest Donee
Donation Amount 

North Shore LIJ Health System 
$24,300 
Temple Israel
$42,870 
University of Colorado
$904,774 
National Symphony Orchestra 
$75,000 
The JEHT Foundation
$29,943,050 
The Washington Institute
$35,000 

Lipmanson Foundation, Margaret&Richard   NY  
Gerald Leeds, Chairperson, Great Neck, NY  New York 

Miller Ellin & Company
06/30/07 

$26,822,479 

$9,401,427

$3,288,764

Teachers College ‐ Columbia 
$1,938,764 

Litwin Foundation  
Leonard Litwin, New Hyde Park, NY 

Cohen & Sprung Associates
12/31/06 

$99,793,440 

$67,713,670 1

$3,714,003

Crohn's Foundation
$400,000 

$4,934,955 

$1,586,384 1

$280,000

NY  
New Hyde Pk 

Long Cove Foundation C/O Ashford Advsrs   NY  
Michael J. Sant, President, Venice, CA 
Pittsford 

Dejoy, Knauf & Blood
12/31/07 

Data Source: IRS Form 990‐PF “Return of Private Foundation” and attachments 
1
2

Includes US Government Securities imputed to BL Madoff based on reported Madoff income and/or mid-year trading records
Madoff exposure indicated as passthrough from Ascot Partners L.P., Prospect Capital Partners, Ninth Street Partners LTD, or "Turbo LLC for Madoff"

Compiled by Daniel E. Smith, Benefit Technology, Inc. for Nicholas Kristof, The New York Times

Central Asia Institute
$125,000 

 

Private Foundations 
Preliminary Estimates of Madoff Exposure 

Daniel E. Smith, President
dan@btimiami.com

Compiled for Nicholas Kristof, The New York Times 

Foundation Name 
Director 

State 
City 

Tax Return Preparer
Values As Of  

Lucerne Foundation  
Robert Rimsky, Trustee, New York, NY 

NY  
New York 

Marks Paneth & Shron
09/30/07 

$4,061,877 

$1,037,862 1

$1,054,157

Madoff Family Foundation  
Bernard Madoff, President, New York, NY 

NY  
New York 

Konigsberg, Wolf & Co
12/31/07 

$19,125,499 

$19,060,372 1

$95,000

Madoff Foundation, Mark & Stephanie  
Mark Madoff, President, New York, NY 

NY  
New York 

PriceWaterhouseCoopers
11/20/07 

$2,001,336 

$0

$0

Madoff Foundation, Deborah & Andrew  
Andrew Madoff, President, New York, NY 

NY  
New York 

PriceWaterhouseCoopers
12/31/07 

$4,946,267 

$0

$236,870

University of Pennsylvania 
$50,000 

Marden Family Foundation  
James Marden, President, New York, NY 

NY  
New York 

Neal J. Nissel CPA
08/31/07 

$3,207,181 

$3,207,181

$418,255

University of Pennsylvania 
$140,000 

Mariposa Foundation  
Lewis W. Bernard, President, New York, NY 

NY  
New York 

Dorian A. Vergos & Co
12/31/06 

$77,275,046 

$7,335,460 1

$3,366,514

Sarah Lawrence College
$540,000 

McGonagle Foundation, Dextra Baldwin  
Jonathan Spanier, Pres, South Salem, NY 

NY  
South Salem 

O'Connor Davies Munns
12/31/07 

$24,404,318 

$7,434,332

$1,215,020

Rockefeller University
$111,000 

Osterman Foundation, Phyllis & Thomas  
L. Thomas Osterman, Stamford, CT 

NY  
Great Neck 

Blank
12/31/07 

$226,805 

$223,085 1

$9,850

Brandeis University
$2,000 

The Parker Foundation, Jack  
Adam P. Glick, President, New York, NY 

NY  
New York 

Allen C. Schneider & Co
12/31/07 

$1,063 

$227

$624,648

Aspen Art Museum
$300,000 

$11,294,328 

Unknown

$1,130,800

Congregation Sr Servants IHM 
$300,000 

$850,679 

$847,725 1

$102,000

North Shore LIJ Health System 
$25,000 

Pascucci Family Foundation  
NY  
Michael C. Pascucci, President, Melville, NY  Melville 

BDO Seidman LLP
09/30/07 

Pergament Foundation, Randi & Bruce  
Bruce Pergament, Trustee, Rosalyn, NY 

Weisberg, Mole, Krant
12/31/06 

NY  
Roslyn 

Total Assets 

Madoff Possible 
Exposure 

Donations
Prior Year 

Data Source: IRS Form 990‐PF “Return of Private Foundation” and attachments 
1
2

Includes US Government Securities imputed to BL Madoff based on reported Madoff income and/or mid-year trading records
Madoff exposure indicated as passthrough from Ascot Partners L.P., Prospect Capital Partners, Ninth Street Partners LTD, or "Turbo LLC for Madoff"

Compiled by Daniel E. Smith, Benefit Technology, Inc. for Nicholas Kristof, The New York Times

Largest Donee
Donation Amount 
North Shore Hospital
$100,000 
Public Theatre
$50,000 
None
$0 

 

Private Foundations 
Preliminary Estimates of Madoff Exposure 

Daniel E. Smith, President
dan@btimiami.com

Compiled for Nicholas Kristof, The New York Times 

Foundation Name 
Director 

State 
City 

Tax Return Preparer
Values As Of  

Pomrenze Foundation, Jay and Hadasa  
Jay Pomrenze, President, New York, NY 

NY 
New York 

RSM MCGLADREY
12/31/06 

The Prospect Hill Foundation  
William S. Beinecke, Chairman, NY 

NY  
New York 

Marks,Paneth & Shron
06/30/07 

Queensgate Foundation  
Peter A. Joseph, President, Bronx, NY 

NY  
New York 

Tag Associates LLC
11/30/07 

Resnick Foundation, Burton P. & Judith R.  
Burton P. Resnick, President, New York, NY 

NY  
New York 

Eisner & Lubin 
03/31/08 

Schlichter Foundation 
Peter Madoff Executor  
Bernard Madoff, President, New York, NY 

NY  
New York 

Konigsberg, Wolf & Co
12/31/07 

Schott Foundation, Lewis  
Lewis Schott, President, Palm Beach, FL 

NY  
New York 

A Kozack and Company
12/31/07 

Schreier Foundation  
Michael Schreier, President, Huguenot, NY 

NY  
Great Neck 

Robert L. Kriste
12/31/07 

Slade Foundation, Michael & Ruth  
Michael Slade, Matinecock, NY 

NY  
Matinecock 

Amper, Politzner &
12/31/07 

Total Assets 

Madoff Possible 
Exposure 

Donations
Prior Year 

Largest Donee
Donation Amount 
Cental Fund Israel
$25,000 

$1,538,757 

$1,538,256 2

$299,333

$76,532,293 

$2,859,577 2

$3,927,852

Yale University
$500,000 

$2,662,802 

Unknown

$1,422,845

JCC Manhattan
$250,000 

$13,464,572 

$5,006,216 1

$758,980

Weil Medical College‐Cornell 
$500,000 

$1,626,925 

$1,625,769

$92,500

Old Westbury Hebrew Cong 
$92,000 

$3,930,930 

$3,048,832 1

$1,405,920

$540,688 

$532,745 1

$48,000

$3,211,432 

$2,776,172

$203,177

Old Westbury Hebrew Cong 
$37,718 

$20,201,898 

$714,894 2

$717,893

Beinecke Scholarship Grants 
$541,143 

University of Florida 
$600,000 
Oxfam America
$7,000 

The Sperry Fund  
NY  
Frederick Beinecke, President, New York, NY  New  York 

Marks Paneth & Shron
06/30/07 

The Stern Family Foundation, Lou & Harry   NY  
Russell Stern, President, Great Neck, NY 
Great Neck 

Berdon LLP
12/31/07 

$3,952,774 

$3,436,555

$247,135

North Shore Univ Hospital 
$125,000 

Studio for Urban Projs C/O Ashford Advsrs   NY  
Allison E. Sant, President, San Francisco, CA  Pittsford 

Dejoy, Knauf & Blood
12/31/07 

$5,073,061 

$1,561,597 1

$140,000

Rudolf Steiner Foundation 
$15,000 

Data Source: IRS Form 990‐PF “Return of Private Foundation” and attachments 
1
2

Includes US Government Securities imputed to BL Madoff based on reported Madoff income and/or mid-year trading records
Madoff exposure indicated as passthrough from Ascot Partners L.P., Prospect Capital Partners, Ninth Street Partners LTD, or "Turbo LLC for Madoff"

Compiled by Daniel E. Smith, Benefit Technology, Inc. for Nicholas Kristof, The New York Times

 

Private Foundations 
Preliminary Estimates of Madoff Exposure 

Daniel E. Smith, President
dan@btimiami.com

Compiled for Nicholas Kristof, The New York Times 

Foundation Name 
Director 

State 
City 

Tax Return Preparer
Values As Of  

The Tepper Family Foundation  
Marvin B. Tepper, Sands Point, NY 

NY  
Great Neck 

Blank
12/31/07 

$669,075 

$322,234

$99,500

North Shore LIJ Health System 
$25,000 

The Westlake Foundation  
Paul Konigsberg, President, Greenwich, CT 

NY  
New  York 

Konigsberg, Wolf & Co
12/31/07 

$755,069 

$750,134 1

$45,800

UJA
$25,000 

Wilpon Family Foundation, Judy & Fred  
Fred Wilpon, President, Locust Valley, NY 

NY  
Great Neck 

Blank
12/31/07 

$109,120 

$74,362 1

$3,019,480

Wilpon Foundation, Debbie & Richard A.  
Richard A. Wilpon, Sands Point, NY 

NY  
Great Neck 

Blank
12/31/07 

$72,025 

$49,575

Wilpon Foundation, Valerie and Jeffrey S.  
Jeffrey Wilpon, Greenwich, CT 

NY  
Great Neck 

Blank
12/31/06 

$463,757 

$394,924

Zemsky Foundation C/O Taurus Partners  
Sam Zemsky, Trustee, Stuart, FL 

NY  
Buffalo 

RSM MCGLADREY
12/31/07 

$4,299,247 

$4,040,322 1

$887,100

Jewish Philanthropies Found 
$100,000 

Zenkel Foundation  
Lois Zenkel, President, Greenwich, CT 

NY  
New  York 

Sarowitz Milito & Co
12/31/07 

$4,178,659 

$2,460,457 1

$397,472

Intl Center of Photography 
$102,000 

The Sapirstein‐Stone‐Weiss Foundation  
Gary Weiss, President, Cleveland, OH 

OH  
Cleveland 

Sustin, Bartell
05/31/07 

$18,605,610 

$4,097,221

$1,265,867

Jewish Federation of Cleveland 
$523,800 

Stone Foundation, Irving I.  
Gary Weiss, President, Cleveland, OH 

OH  
Cleveland 

Conner & Associates
12/31/07 

$44,220,828 

Indeterminate

$4,305,500

Fuchs Mizrach School
$3,250,000 

Kozloff Family Charitable Trust  
Paul J. Kozloff, Director, Wyomissing, PA 

PA  
 

Reinsel, Kuntz Lesher
12/31/06 

$1,872,824 

$1,871,087

$143,995

Palm Beach Opera
$18,400 

Charles Salmanson Family Foundation  
Charles Salmanson, Trustee, Providence, RI 

RI  
Providence 

Rosenstein, Halper
09/30/07 

$1,849,148 

$1,779,192 1

$212,810

Miriam Hospital Foundation 
$100,000 

Total Assets 

Madoff Possible 
Exposure 

Donations
Prior Year 

2

Greenwich Country Day School 
$25,000 

Includes US Government Securities imputed to BL Madoff based on reported Madoff income and/or mid-year trading records
Madoff exposure indicated as passthrough from Ascot Partners L.P., Prospect Capital Partners, Ninth Street Partners LTD, or "Turbo LLC for Madoff"

Compiled by Daniel E. Smith, Benefit Technology, Inc. for Nicholas Kristof, The New York Times

University of Michigan
$2,087,500 
CCFA
$4,000 

Data Source: IRS Form 990‐PF “Return of Private Foundation” and attachments 
1

Largest Donee
Donation Amount 

 

Private Foundations 
Preliminary Estimates of Madoff Exposure 

Daniel E. Smith, President
dan@btimiami.com

Compiled for Nicholas Kristof, The New York Times 

Foundation Name 
Director 

State 
City 

Tax Return Preparer
Values As Of  

Donald Salmanson Foundation  
Donald Salmanson, Trustee, Providence, RI 

RI  
Providence 

Rosenstein, Halper
09/30/07 

$5,063,238 

$3,265,280 1

$233,185

Miriam Hospital Foundation 
$100,000 

Leavitt Family Charitable Trust, Julian J.  
Peter M Leavitt, Director, Georgetown, TX 

TX  
Georgetown 

The Coughlin Group
12/31/06 

$6,786,201 

$5,774,353

$294,200

Jewish Geriatric Services Inc 
$80,000 

Rosenthal Foundation, Marion & Robert  
Robert M. Rosenthal, Arlington, VA 

VA  
Arlington 

RSM MCGLADREY
12/31/07 

$12,442,327 

$5,626,706 1

$963,248

National Gallery of Art
$200,000 

The Auld Foundation, Patrice and Kevin  
Patrice Auld, President, Seattle, WA 

WA  
Seattle 

Neal J. Nissel CPA
08/31/07 

$1,715,505 

$1,669,851

$213,628

NYU Film School
$25,000 

Kaleidoscope Foundation  
Richard Leeds, Co‐President, Bellvue, WA 

WA  
Bellevue 

Miller, Ellin & CO
11/30/07 

$12,568,324 

$3,169,358

$1,226,674

Total Assets 

Madoff Possible 
Exposure 

Donations
Prior Year 

 

Data Source: IRS Form 990‐PF “Return of Private Foundation” and attachments 
1
2

Includes US Government Securities imputed to BL Madoff based on reported Madoff income and/or mid-year trading records
Madoff exposure indicated as passthrough from Ascot Partners L.P., Prospect Capital Partners, Ninth Street Partners LTD, or "Turbo LLC for Madoff"

Compiled by Daniel E. Smith, Benefit Technology, Inc. for Nicholas Kristof, The New York Times

Largest Donee
Donation Amount 

Grays Harbor Audubon Society 
$148,500 

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