Gratitude America Ltd

Gratitude America Ltd (EIN 66-0789697) is registered in St Thomas USVI at 9053 Estate Thomas Suite 101, care-of Erika Kellerhals (Swiss operative). IRS 990-PF shows entity was dormant 2012-2014 (assets each year), then received ,003,000 in contributions in 2015 tax year, creating overnight M in assets. Entity has been effectively frozen since 2019 arrest with .175M in assets and zero revenue/expenses from 2020-2022.

Gratitude America 990-PF filing gap: ProPublica shows filings with data for 2012-2015, 2019-2022. Additional filings (PDF only, no extracted data) exist for 2016, 2017, 2018. The 2016-2018 filings need examination as they cover the period when Epstein was most active with the network. The 2016 filing likely shows the first full year post-M deposit. Examining what happened with M in assets during these three years would reveal whether funds were invested, distributed as grants, or held static.

Gratitude America financial lifecycle: Incorporated April 2012, received $10M from Leon Black in Oct 2015. Assets peaked at $10,006,564 (2015). Invested in stocks via Morgan Stanley: corporate stock portfolio at $4.8M-$5.5M (2016-2018), with active trading generating $899K gains in 2017, $69K losses in 2018, $155K gains in 2019. By 2019 all stocks liquidated (portfolio sold off), $8.18M remaining in cash. Assets frozen at $8,175,884 from 2020-2022 with $0 revenue and $0 expenses after Epstein's death. The foundation appears dormant but not dissolved as of 2022.

Gratitude America Ltd (EIN 66-0789697), USVI 501(c)(3) incorporated April 25, 2012 at 9100 Havensight Port of Sale Ste 15-16, St Thomas USVI. Address changed to 6100 Red Hook Quarter B3 and 9053 Estate Thomas Ste 101. Richard Kahn is President. Erika Kellerhals (attorney) employed. Received $10,007,332 in 2015 from BV70 LLC (Leon Black entity). Assets: $10,006,564 (2015), $8,184,284 (2019), $8,175,884 (2020-2022 static). Revenue dropped to $1/yr from 2020. Kahn noted it was 'subject to public' unlike Enhanced Education. Brokerage moved from Deutsche Bank ($9.65M) to Morgan Stanley. Darren Indyke signed account closure letter Jan 10, 2019 at Deutsche Bank. Disbursements per LittleSis: $225K Melanoma Research Alliance, $150K Moskowitz Foundation, $150K MIT, $150K Kuhn Foundation, $100K CRWI, $50K Police & Fire Chaplains, $30K Landon Thomas Jr (per DOJ). Apollo Global 8-K (Jan 2021) references Gratitude America in Leon Black-Epstein context.

Complete grant disbursements by year: 2015: $0. 2016: $580,000 total (Melanoma Research Alliance $225K, Verse Video Education $110K, Bruce Marsha Moskowitz Foundation $100K, Hasty Pudding $50K, NY Concert Artists $50K, Hewitt School $15K, Crohns Colitis $10K, Women Global Cancer $10K, Icahn Mt Sinai $10K). 2017: $1,260,000 total (IPI $375K, MIT $150K, Kuhn Foundation $150K, Verse Video/Lisa New $110K [coded as separate], Cancer Research Wellness $75K, Association Mind Education Rome $60K, Moskowitz $50K, Chopra Foundation $50K, Met Orchestra $50K, UJA Federation $50K, Univ Arizona $50K, IPFCA $50K, O'Gorman Garden $30K, Nautilus Think $25K, Film Society Lincoln Ctr $25K, JTCC $25K, Crohns $10K, Hasty Pudding not listed, Friends Elton John $15K, IFP Gotham Awards $10K, Leukemia $5K, Walk MS $5K). 2018: $891,440 (Kuhn Foundation $500K, Humanity Plus $100K, Hasty Pudding $50K, Cancer Research Wellness $25K, Association Mind Education $25K, Crohns $10K, plus consulting expenses $235K). 2019: $110,000 net (IPI $150K, Hasty Pudding $50K, Nat'l MS Society $10K, minus $100K prior year refund). Grand total disbursed 2015-2019: approximately $2.84M.

In an email to Melanie Spinella (his accountant/assistant), Epstein detailed the Leon Black payment structure: '10m paid today to gratitude america, a 501 c 3, willl make last year complete. 20 million paid today ftc. 10 million july 15 5 million sept 30. , 5 million jan 1 for all of 16. tax savings paid at 37 percent. of net. savings. 50 million credit. net. so 150 million free.' This reveals: (1) the $10M to Gratitude America was part of a larger $35M payment from Black, (2) $20M went to Financial Trust Company (FTC) the same day, (3) Epstein calculated 37% tax savings yielding $50M credit on $150M, and (4) Epstein instructed 'Talk to me before signing anything today important' and 'did the paul weiss bill get paid???'

Leon Black (via BV70 LLC) donated $10,003,000 to Gratitude America in October 2015. This was the sole contribution received across the foundation's lifetime. The Dechert investigation also found a letter from Gratitude America to Black on Aug 21, 2015 thanking him for a $5M donation, confirmed by email from Epstein, but no bank record or Family Office document confirming this second donation was found. The $10M is confirmed on the 2015 990-PF (line 1: contributions $10,003,000).

Complete Gratitude America money flow reconstruction from 990-PF filings and Dechert report: Leon Black donated $10M in Oct 2015 (confirmed) plus possible $5M earlier (unverified). Foundation received $10.007M in 2015, then distributed: 2016: $580,000 in grants; 2017: $1,260,000 in grants to 20 recipients including IPI ($375K), Kuhn Foundation ($150K), MIT ($150K); 2018: $891,440 in grants to 9 recipients including Kuhn Foundation ($500K), Humanity Plus ($100K), Edge Foundation ($35K). Total confirmed grants 2016-2018: $2,731,440. Also $235K consulting fees in 2017 and $290K other expenses in 2016. Assets peaked at $10M (2015), declined to $7.4M (2018), then froze at $8.175M (2020-2022). Foundation effectively became dormant after Epstein arrest (July 2019), reporting $1 revenue and $0 expenses from 2020 onward.

Gratitude America grant network maps as a three-tier distribution system: (1) BLACK->GRATITUDE: Leon Black $10M (Oct 2015, Dechert-confirmed) + possible $5M (Aug 2015, unverified). (2) GRATITUDE->EPSTEIN NETWORK: IPI $375K (2017), Kuhn Foundation $650K total (2017-2018), MIT $150K (2017), O'Gorman Garden $30K (2017), Edge Foundation $35K (2018), Humanity Plus $100K (2018). (3) GRATITUDE->UNKNOWN NEXUS: Association Mind Education Rome $85K (2017-2018 - foreign entity, not in US 990 system), Cancer Research Wellness Inst Carmel CA $100K (2017-2018), Bruce & Marsha Moskowitz Foundation Palm Beach $50K (2017), Chopra Foundation $50K (2017). The $235K 'consulting expense' in 2017 is also noteworthy -- paid to unnamed consultant(s). Key pattern: Black's money flows through Gratitude America to both known Epstein-affiliated entities (IPI, Edge, MIT, O'Gorman) and obscure recipients requiring further investigation.

Dechert Exhibit E confirms Gratitude America's MMDA at Deutsche Bank was primarily capitalized by a single 10M deposit from BV70 LLC (Leon Black's entity) on 10/14/2015. Bloomberg confirmed Black controls BV70 LLC. From this 10M, Gratitude America dispersed funds to: Bruce & Marsha Moskowitz Foundation (multiple payments), Melanoma Research Alliance Foundation, Cancer Research Wellness Institute, Gratitude America Ltd (Morgan Stanley/Citibank and First Bank of Puerto Rico accounts), NPO Baleto Teatras, and VSJ Baleto Teatras (Lithuanian ballet). Total documented disbursements approximately 12M (including transfers between Gratitude accounts). This establishes the BV70-to-Gratitude pipeline as a Leon Black funding mechanism routed through Epstein's Deutsche Bank infrastructure.

Epstein used Gratitude America to channel funds to Leon Black's preferred charities as reciprocal donations. In 2016, Gratitude America paid $225,000 to Melanoma Research Alliance (charity established by Black and his wife Debra). Separately, Gratitude America paid $100,000 to Bruce Marsha Moskowitz Foundation in both 2016 and 2017 ($150K total) — a Palm Beach FL entity. This suggests Epstein was servicing Black's charitable interests through Gratitude America funds that originated from Black's own $10M donation — a circular arrangement.

Complete grant recipients mapped from 990-PF filings 2016-2019. Top: IPI 375K, Kuhn 650K, MIT 150K, Melanoma 225K, Humanity Plus 100K, Moskowitz 150K, Hasty Pudding 100K, Mind Education 85K Rome, Baleto Teatras 28K Vilnius, Paris cultural assoc 58K, Edge 35K Brockman, OGorman Garden 30K Thomas conduit. Mix of legitimate charities with personal network entities and non-US recipients.

Gratitude America Ltd (EIN 66-0789697) maintained consulting expense line items from 2016-2018: $290,000 (2016), $235,000 (2017), $20,000 (2018). Recipients identified through DOJ email corpus include: (1) Leon Botstein (President, Bard College) - received 1099 for 2016 consulting agreement, sent to Bard College address in Annandale-on-Hudson; (2) Jeremy Rubin (MIT/Bitcoin researcher) - received $25,000 check sent to Cambridge address with consulting agreement in Jan/Feb 2016; (3) Noam Chomsky - $30,000 consulting from Gratitude confirmed, with Darren Indyke to draft agreement (Feb 2017); (4) Landon Thomas Jr. (NYT journalist) - $30,000 from Gratitude America directed Aug 2017 as 'consulting' with O'Gorman connection. Despite individual amounts, no contractor paid over $50,000 was disclosed on any 990-PF (all reported 'NONE'), suggesting payments were structured below disclosure threshold.

Gratitude America 2016 990-PF: Revenue $134,178 (interest $54,367, dividends $21,576, capital gains $58,235 from selling 800 shares LinkedIn-A purchased 2016-03-02 for $95,414). Grants paid $580,000 (recipients in Additional Data Table). Other expenses $290,805. Total expenses $875,935. Assets declined from $10.0M to $9.39M. Officers: Richard Kahn (President, 575 Lexington Ave 4th Fl NYC), Darren K Indyke (Treasurer, same address), Erika A Kellerhals (Secretary, 9053 Estate Thomas Suite 101 St Thomas VI). Note Indyke promoted from Treasurer in 2016 to Vice President by 2017. Books in care of Erika Kellerhals at USVI address.

Kuhn Foundation (357 Waverly Dr, Pasadena CA 91105) received $650,000 total from Gratitude America: $150,000 in 2017 and $500,000 in 2018 (the single largest individual grant). The Kuhn Foundation is the second-largest cumulative recipient after IPI. Requires investigation to determine the relationship between Epstein and the Kuhn Foundation.

Gratitude America paid $235,000 in 'consulting expense' in 2017 (Statement 3: CONSULTING EXPENSE $235,000). This is the largest single non-grant expense in any year. No contractor paid over $50,000 is listed on the return. The identity of the consultant(s) receiving $235,000 is not disclosed on the 990-PF. In 2016, 'other expenses' of $290,805 were recorded with $290,030 coded to charitable purposes — similar pattern. These consulting payments warrant investigation as potential self-dealing or payments to Epstein associates.

Gratitude America 2017 990-PF reveals $1,260,000 in grants to 20 recipients. Largest: International Peace Institute $375,000, Kuhn Foundation $150,000, MIT $150,000. Also: Cancer Research Wellness Institute $75,000, Association Mind Education (Rome Italy) $60,000, Bruce & Marsha Moskowitz Foundation (Palm Beach) $50,000, Chopra Foundation $50,000, Met Orchestra Musician $50,000, Inter Police & Fire Chaplains $50,000, U of Arizona Foundation $50,000, UJA Federation $50,000, O'Gorman Garden $30,000, Nautilus Think $25,000, Film Society of Lincoln Center $25,000, JTCC $25,000, Friends of Elton John $15,000, Crohn's Colitis Foundation $10,000, Independent Feature Project $10,000, Leukemia & Lymphoma Society $5,000, Walk MS $5,000. Officers: Richard Kahn (President), Darren K Indyke (VP), Erika A Kellerhals (Secretary+Treasurer). Consulting expense $235,000. Revenue $1,143,976 (interest $144,578, dividends $89,161, capital gains $899,417). Assets declined from $9.26M to $8.86M.

Consulting arrangement secrecy pattern documented: Richard Kahn email to unnamed recipient shows Lesley Groff was NOT aware of their consulting arrangement with Gratitude, requiring check to be re-routed. Quote: unfortunately lesley is not aware of your consulting arrangement with gratitude. This shows Epstein compartmentalized even inner circle knowledge of consulting payments. Same pattern: Kahn asked Epstein for approval before each consulting payment, forwarding all requests to jeevacation at gmail for direction. Epstein personally directed amount, recipient, and entity for each payment.

Landon Thomas Jr (NYT financial reporter) received $30,000 from Gratitude America in August 2017. Email chain shows Epstein directed the payment: Thomas asked 'What was the name again of the name it will come under?' and was told '30k from gratitude america.' Thomas responded with effusive thanks: 'Needless to say, this is enormous for us and I am tremendously grateful for your efforts.' This payment to an active NYT reporter covering finance represents a serious journalistic ethics violation.

Humanity Plus (5042 Wilshire Blvd Ste 14334, Los Angeles CA 90036) received $100,000 from Gratitude America in 2018. This is linked to Joscha Bach, who emailed about visa complications: 'not all money was relayed via Humanity Plus (some came directly from Gratitude America), which probably creates problems with the O visa (I can only receive grants via the organization sponsoring the visa), which means that we may have to figure out a solution before the year is over.' This suggests Epstein was using Gratitude America to fund individual researchers/associates through fiscal sponsors, and that direct payments created immigration/visa complications.

Gratitude America Ltd (EIN 66-0789697) incorporated in USVI on April 25, 2012 as a 501(c)(3) private foundation. Registered address: 9053 Estate Thomas Suite 101, St Thomas VI 00802 (Royal Palms Professional Building). Also used address 6100 Red Hook Quarter B3, St Thomas USVI 00802. IRS ruling date September 2012. NTEE code T20 (Private Grantmaking Foundations). Books kept by Erika Kellerhals at USVI address.

Gratitude America Ltd has ZERO lobbying filings in Senate LDA records. While Gratitude America was structured as a 501c3 nonprofit (EIN 66-0789697) and primarily functioned as a financial vehicle rather than an advocacy organization, its zero-filing status confirms it was not used for registered lobbying. Gratitude America received 10M from Leon Black and served as a conduit for Epstein-directed payments including 30K to Landon Thomas Jr.

Co-granting pattern: Both Gratitude America ($225K in 2016) and Leon Black Family Foundation ($1.225M in 2016-2017) gave to Melanoma Research Alliance. Overlap in charitable giving between Epstein entity and Black entity suggests coordinated philanthropy.

Officers of Gratitude America (2012-2019): Richard Kahn - President (2012-2019), Darren K Indyke - Treasurer (2012-2015) then Vice President (2017-2019), Erika A Kellerhals - Secretary (2012-2019) and also Treasurer (2017-2019). Jeffrey E. Epstein listed as Director (deceased) on 2019 filing. All officers at 575 Lexington Ave 4th Floor NYC 10022 (HBRK Associates) or 9053 Estate Thomas Suite 101 St Thomas VI. Zero compensation paid to any officer across all filing years.

Gratitude America Ltd care-of name on IRS records is Erika Kellerhals, confirming her role as the Swiss operative managing this USVI-based entity. Zero officer compensation reported across all filing years (2012-2022), suggesting officers serve without pay or compensation is routed through other entities.