Gratitude America Ltd
Gratitude America Ltd was a USVI-based 501(c)(3) private foundation that received $10 million from Leon Black and disbursed grants and consulting payments to academics, journalists, and researchers under Epstein's personal direction.
Gratitude America Ltd (EIN 66-0789697) was a U.S. Virgin Islands 501(c)(3) private foundation incorporated on April 25, 2012 and controlled by Jeffrey Epstein. Dormant for its first three years with just $1 in assets, the foundation was activated in October 2015 when it received a single $10,003,000 donation from BV70 LLC, an entity controlled by Leon Black, co-founder of Apollo Global Management. This payment, confirmed by the Dechert LLP investigation and IRS 990-PF filings, was part of a larger $35 million same-day transfer from Black to Epstein-controlled entities — $10 million to Gratitude America and $20 million to Financial Trust Company. Epstein described it to his accountant as yielding "tax savings paid at 37 percent" on a "$50 million credit" against "$150 million free" 1.
Between 2016 and 2019, Gratitude America disbursed approximately $2.84 million in grants to over 20 recipients and $545,000 in consulting fees. The largest grant recipients were the International Peace Institute ($525,000), the Kuhn Foundation ($650,000), MIT ($150,000), and Melanoma Research Alliance ($225,000) — the last of which was a charity founded by Black and his wife Debra. Consulting payments went to academics including Noam Chomsky ($30,000), Leon Botstein ($25,000), and MIT researcher Jeremy Rubin ($25,000), as well as $30,000 to Landon Thomas Jr., an active New York Times financial reporter. All payments were personally directed by Epstein through his accountant Richard Kahn, with consulting arrangements drafted by attorney Darren Indyke.
The foundation was managed by the same three officers who ran most of Epstein's USVI entities: Kahn as President, Indyke as Treasurer then Vice President, and Erika Kellerhals as Secretary and bookkeeper — none receiving reported compensation. Its banking moved from Deutsche Bank Trust Company Americas (where it held $9.65 million in checking) to Morgan Stanley for brokerage activities. Indyke closed the Deutsche Bank account on January 10, 2019, six months before Epstein's arrest. Following the arrest on July 6, 2019, Morgan Stanley liquidated the stock portfolio, returning $7.93 million to the Deutsche Bank account. From 2020 through at least 2022, the foundation sat frozen at $8,175,884 in assets with $1 in annual revenue and $0 in expenses — dormant but not dissolved. It was included among ten Epstein-created entities in the USVI Attorney General's $105 million settlement in November 2022.
Formation and Corporate Structure
Gratitude America Ltd was incorporated in the U.S. Virgin Islands on April 25, 2012 under Chapter 3, Title 13 of the Virgin Islands Code 2. Its registered address was 9053 Estate Thomas Suite 101, St. Thomas, VI 00802 — the Royal Palms Professional Building, which also served as the address for Erika Kellerhals's law firm, Kellerhals Ferguson LLP. The foundation also used 6100 Red Hook Quarter B3 and 9100 Havensight Port of Sale Suite 15-16 in St. Thomas at various times. Its IRS ruling date was September 2012, and it was classified under NTEE code T20 (Private Grantmaking Foundations).
The foundation's officer structure mirrored the standard Epstein USVI entity template. Richard Kahn of HBRK Associates (575 Lexington Avenue, 4th Floor, New York) served as President from 2012 through 2019. Darren Indyke served as Treasurer from 2012 to 2015, then was listed as Vice President from 2017 onward. Kellerhals served as Secretary throughout and also assumed the Treasurer role by 2017. Jeffrey Epstein was listed as Director (deceased) on the 2019 filing, and Deutsche Bank's KYC file identified him as "President of Gratitude America" who was "a current client of the bank" 3. All officers reported zero compensation across every filing year, a pattern consistent with Epstein's other foundations. Books were kept by Kellerhals at the USVI address, and the CPA was David M. Hasson of Seckendorf Hasson Reilly, Lake Success, New York.
Epstein himself described Gratitude America as "my private foundation, based on the philosophy that too many people complain about the country rather than expressing the thanks it deserves" 4. This was the stated rationale provided to external inquiries. Internally, Kahn noted that Gratitude America was "subject to public" disclosure unlike Enhanced Education, its sister entity — meaning its 990-PF filings were publicly available. Enhanced Education, as a 501(c)(4), was not subject to the same public disclosure requirements, which Kahn's email noted as the key structural difference between the two foundations. DOJ documents list Gratitude America alongside more than a dozen other Epstein USVI entities including IGO Company LLC, Jeepers Inc, Southern Trust Company Inc, and Southern Country International Ltd 5.
The Leon Black Capitalization
Gratitude America sat entirely dormant from its 2012 incorporation through 2014, reporting $1 in revenue, $0 in expenses, and $1 in assets each year. This changed abruptly in October 2015 when BV70 LLC, an entity Bloomberg confirmed is controlled by Leon Black, deposited $10,003,000 into Gratitude America's Money Market Deposit Account at Deutsche Bank Trust Company Americas 6. This was the sole substantive contribution the foundation ever received.
The Dechert LLP investigation, commissioned by Apollo Global Management's board, confirmed the $10 million October 2015 donation and also identified a letter from Gratitude America to Black dated August 21, 2015 thanking him for a $5 million donation. However, no bank record or Black Family Office document confirming this second donation was found. Epstein's own email to his accountant Melanie Spinella placed the Gratitude America payment in the context of a much larger financial arrangement: "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" 1. The email places the $10 million to Gratitude America within a $35 million same-day payment structure flowing to multiple Epstein entities, with Epstein calculating substantial tax benefits.
Apollo Global Management's January 2021 8-K filing referenced Gratitude America in its disclosure of the Black-Epstein financial relationship, confirming the donation's significance to Apollo's governance crisis. Black ultimately stepped down as Apollo CEO in March 2021, citing the Dechert findings that he had paid Epstein approximately $158 million over five years for tax and estate planning services — of which the Gratitude America donation was one component.
Grant Disbursements and Recipient Network
Between 2016 and 2019, Gratitude America disbursed approximately $2.84 million in grants to more than 20 organizations. The grants mapped a three-tier distribution pattern: known Epstein-affiliated entities, Black-connected charities, and obscure recipients whose relationships to the network require further investigation.
The International Peace Institute was the single largest cumulative recipient, receiving $375,000 in 2017 and $150,000 in 2019 — $525,000 total. The 2019 payment was made the same year Epstein was arrested. Combined with the KPMG-confirmed $650,000 from Enhanced Education, IPI received at least $1.175 million from Epstein-controlled foundations. The Kuhn Foundation in Pasadena, California was the second-largest cumulative recipient at $650,000: $150,000 in August 2017 and $500,000 in June 2018, the latter being the single largest individual grant Gratitude America ever made. The funds were directed to a dedicated sub-account labeled "CTT JE — Radical Breakthroughs" for the PBS series Closer to Truth, produced by Robert Lawrence Kuhn.
Some grant funds returned to Leon Black's own charitable interests. In 2016, Gratitude America paid $225,000 to Melanoma Research Alliance, a charity founded by Black and his wife Debra. According to the Dechert report, Epstein "made significant donations to the Melanoma Research Alliance... at Black's request" 7. Both Gratitude America ($225,000 in 2016) and the Leon Black Family Foundation ($1.225 million in 2016-2017) gave to the same charity. The Bruce and Marsha Moskowitz Foundation in Palm Beach received $150,000 across 2016-2017.
Academic and scientific recipients included MIT ($150,000 in 2017, linked to the Epstein-Joi Ito relationship at the Media Lab), the University of Arizona Foundation ($50,000 in 2017), Edge Foundation ($35,000 in 2018, run by John Brockman), and Humanity Plus ($100,000 in 2018), through which Epstein funded AI researcher Joscha Bach. Bach complained in an email that "not all money was relayed via Humanity Plus (some came directly from Gratitude America), which probably creates problems with the O visa" 8 — indicating that direct payments from the foundation created immigration complications for foreign researchers.
Cultural and international recipients included the Hasty Pudding Institute of 1770 ($100,000 across 2016-2019), the Association Mind Education in Rome ($85,000 across 2017-2018, organized by Giuseppe Bersani for neuropsychology congresses in Havana), NPO Baleto Teatras in Vilnius, Lithuania ($28,543 in 2018, connected through a Lithuanian woman identified as "balerina Simona" who stayed at Epstein's 9 East 71st Street residence), and a Paris cultural association ($58,000). The Chopra Foundation received $50,000 in 2017, the Metropolitan Orchestra Musicians received $50,000 in 2017, and UJA Federation received $50,000 in 2017. Recipients spanned Lithuanian ballet, Cuban neuroscience conferences, Harvard social clubs, and cancer research. All grants were funded from the single $10 million Black donation.
Consulting Payments
Beyond grants, Gratitude America maintained a substantial consulting expense line: $290,000 in 2016, $235,000 in 2017, and $20,000 in 2018. Despite these amounts, no contractor paid over $50,000 was disclosed on any 990-PF filing — all returns reported "NONE" in the contractor disclosure section — suggesting payments were structured below the disclosure threshold. DOJ email records identify several recipients.
Leon Botstein, President of Bard College, received a consulting agreement from Gratitude America for 2016, with a 1099 form prepared by Richard Kahn and sent to Bard College in Annandale-on-Hudson. Jeremy Rubin, an MIT/Bitcoin researcher, received a $25,000 check sent to his Cambridge address with a consulting agreement in early 2016. Noam Chomsky received $30,000 in consulting from Gratitude America in February 2017, with Darren Indyke tasked to draft the agreement. Epstein also directed a separate $20,000 payment from the foundation "for administering the chomsky challenge in linguistics" 9.
The largest documented consulting payment went to Landon Thomas Jr., an active New York Times financial reporter, who received $30,000 from Gratitude America in August 2017. The email chain documents the arrangement in detail: Thomas asked Epstein "What was the name again of the name it will come under?" and was told "30k from gratitude america" 10. When the check arrived, Thomas responded with effusive thanks: "Needless to say, this is enormous for us and I am tremendously grateful for your efforts" 11. Kahn, uncertain of the payment category, asked Epstein: "consulting? if so shall darren draft agreement" 12. Thomas was an active New York Times reporter covering finance at the time of the payment. The Times subsequently fired Thomas in 2019 after the Epstein relationship became public.
The compartmentalization of these consulting arrangements is documented in the email record. In one exchange, Kahn noted that Lesley Groff, Epstein's executive assistant, "is not aware of your consulting arrangement with gratitude" and asked how to reroute a check that had been mistakenly sent to her attention 13. Epstein personally directed the amount, recipient, and paying entity for each consulting payment, with Kahn forwarding all requests to Epstein's personal Gmail for approval before execution.
Banking Relationships and Investment Activity
Gratitude America's primary banking relationship was with Deutsche Bank Trust Company Americas, where it held a Money Market Deposit Account managed by relationship manager Stewart Oldfield under KYC case #01353080. The account fell under the "Southern Financial Relationship" umbrella alongside other Epstein entities. Deutsche Bank signature cards showed both Epstein and Indyke as authorized signatories 14.
In addition to the Deutsche Bank checking account, Kahn opened a brokerage account at Morgan Stanley for investment purposes. His email reported: "gratitude brokerage has been opened at morgan stanley currently we have 9,650,000 at DB in checking account please advise amount i should send to open account" 15. The Morgan Stanley portfolio held $4.8 to $5.5 million in corporate stocks between 2016 and 2018. In 2016, the foundation traded 800 shares of LinkedIn-A, purchased in March and sold in June for a $58,235 gain. Active trading expanded in 2017, with over 50 positions generating $899,417 in capital gains. The 2018 portfolio produced a net capital loss of $69,379 from selling $31.4 million in securities. By 2019, all stocks had been liquidated.
The foundation also reported foreign financial accounts in 2016-2017, switched to "No" in 2018, then back to "Yes" in 2019 — a fluctuation that may reflect the Baleto Teatras wire to SEB Bank Lithuania or other international activity. A confirmed wire of EUR 15,000 ($18,542.78) to SEB Bank Vilnius on April 3, 2018 for NPO Baleto Teatras is documented in Deutsche Bank records 16.
Indyke closed the Deutsche Bank account on January 10, 2019 — six months before Epstein's July arrest. The account closure letter, addressed to "Brad" at Deutsche Bank, was signed by Indyke in his capacity as Vice President 17. Following Epstein's arrest, Morgan Stanley automatically liquidated the brokerage portfolio, sending $7,112,269 on July 24 and $816,766 on July 25, 2019 back to the Deutsche Bank account. These automated liquidation transfers occurred just two weeks after the arrest, representing the recovery of most of the original $10 million endowment. From 2020 onward, all assets were held as "savings and temporary cash investments" with zero stock holdings, frozen at exactly $8,175,884 across three consecutive annual filings.
Post-Arrest Freeze and Settlement
Epstein's arrest on July 6, 2019 and death on August 10, 2019 effectively ended Gratitude America's operations. The 2019 990-PF, signed on November 15, 2019, listed Jeffrey E. Epstein as "DECEASED Director" and reported $242,470 in net investment income, $110,000 in grants (the final IPI payment of $150,000 minus a $100,000 prior-year refund, plus $50,000 to Hasty Pudding and $10,000 to National MS Society), and $110,433 in total expenses. Assets stood at $8,184,284.
From 2020 through at least 2022, the foundation entered complete stasis. Each annual filing reported $1 in revenue (the minimum for a non-zero return), $0 in expenses, and $8,175,884 in assets — the same figure to the dollar across three consecutive years. No grants were paid. No officer compensation was reported. Officers remained Richard Kahn (President/Director), Darren Indyke (Vice President/Director), and Erika Kellerhals (Secretary/Treasurer/Director) at 9053 Estate Thomas Suite 101. The 2022 filing was signed by CPA David M. Hasson on November 15, 2023. Excess distribution carryovers from 2017 ($255,623) and 2018 ($540,238) remained on the books.
Gratitude America was included as one of ten Epstein-created entities in the USVI Attorney General's action against the Estate of Jeffrey Epstein, which settled for $105 million-plus in November 2022. The USVI corporate registry lists the entity (number 582530) as Dissolved/Withdrawn. However, IRS filings continued to be submitted through at least tax year 2022, indicating the foundation had not been formally wound down for federal tax purposes as of that date. As of the 2022 filing, the $8.175 million in frozen assets represented approximately 82% of the original Leon Black donation after seven years of grant-making, consulting payments, and investment activity.
All Connections
72 total
All Connections
72 totalBank records associate Gratitude America with an April 3, 2018 wire to SEB Bank Lithuania.
Gratitude America granted $375,000 to IPI in 2017 per 990-PF Statement 5
Gratitude America granted $150,000 to Kuhn Foundation in 2017 and $500,000 in 2018 (total $650,000) per 990-PF filings
Gratitude America granted $100,000 to Humanity Plus (transhumanist organization) in 2018 per 990-PF
Gratitude America granted $35,000 to Edge Foundation Inc (Brockman) in 2018 per 990-PF
Gratitude America granted $30,000 to The O'Gorman Garden (Landon Thomas conduit) in 2017 per 990-PF
Gratitude America granted $150,000 to MIT in 2017 per 990-PF (MIT Media Lab linked to Epstein through Joi Ito)
Gratitude America Ltd (USVI) was the vehicle for transferring $650K ($150K 2017, $500K 2018) to The Kuhn Foundation. Kuhn Foundation was second-largest cumulative recipient of Gratitude America grants after IPI.
Epstein's own foundation gave MRAF $225K in 2016, same entity that Leon/Debra Black co-founded and that Michael Milken sits on.
Black Family Foundation (EIN 13-3947890) paid .76M in grants in 2014 tax year. Gratitude America (EIN 66-0789697) received .003M in contributions in 2015 tax year. Timing alignment and amount correspondence strongly suggests Black Foundation was the source of Gratitude America's sole major contribution.
Kellerhals is the care-of contact for Gratitude America Ltd on IRS records. She manages the USVI-registered entity holding .175M in frozen assets post-Epstein arrest.
Botstein received consulting agreement from Gratitude America for 2016. 1099 form prepared by Richard Kahn Jan 2017. Sent to Bard College address.
Rubin received 25K consulting check from Gratitude America sent to Cambridge address with consulting agreement Jan-Feb 2016. Unidentified woman was thrilled with idea of gratitude consulting at 25K for 1 year.
30K consulting from Gratitude to Chomsky confirmed Feb 2017. Darren Indyke to draft consulting agreement. Epstein also directed 20K from foundation for administering the Chomsky challenge in linguistics.
30K from Gratitude America directed by Epstein Aug 2017 as consulting with OGorman Garden connection. Kahn asked if consulting and if Darren should draft agreement.
Bersani received 60K (2017) and 25K (2018) from Gratitude America through Association Mind Education Rome. Organized Neupsyco congresses in Havana Cuba.
Gratitude America wired EUR 15K to SEB Bank Vilnius for NPO Baleto teatras April 2018. 2018 990-PF confirms 28,543 grant to VSL Baleto Teatras (CC 302629386 Vilnius). Connected through balerina Simona.
Black donated $10,003,000 to GA in Oct 2015 via BV70 LLC. Possible additional $5M. Part of larger $35M payment day. GA then donated $225K back to Black's Melanoma Research Alliance charity.
IPI received $525,000 total from GA: $375K in 2017 and $150K in 2019. Largest cumulative recipient. Combined with $650K from Enhanced Education, IPI received $1.175M+ from Epstein foundations.
Kahn served as President of GA from 2012-2019. Address: 575 Lexington Ave 4th Floor (HBRK Associates) then 9053 Estate Thomas. Managed all banking, donations, and correspondence for the foundation. Zero compensation.
Indyke served as Treasurer (2012-2015) then Vice President/Director (2017-2019). Signed account closure letter Jan 10, 2019. Address: 575 Lexington Ave 4th Floor NYC then 9053 Estate Thomas USVI. Zero compensation.
Kellerhals served as Secretary (2012-2019) and also Treasurer (2017-2019). Attorney at Kellerhals Ferguson LLP in USVI. Handled articles of incorporation, director appointments, and book-keeping. Repeatedly requested director names for the foundation.
Epstein listed as Director (deceased) on 2019 990-PF. Deutsche Bank KYC identified him as President of GA. Epstein called it 'my private foundation' and directed all grant decisions personally. Part of his USVI entity network.
Thomas received $30,000 from GA in Aug 2017 while active NYT financial reporter. Directed by Epstein. Thomas asked what name the check would come under.
Kuhn Foundation (Pasadena CA) received $650,000 from Gratitude America: $150K in 2017 and $500K in 2018, making it the second-largest cumulative recipient. The nature of the relationship between Epstein and the Kuhn Foundation is not established in the public record.
Deutsche Bank Trust Company Americas was the primary banking relationship for Gratitude America. The account was managed by Stewart Oldfield under KYC case #01353080 and fell within the bank's 'Southern Financial Relationship' umbrella alongside Mort Inc. The account was reclassified as Inactive Prospect after all accounts were closed.
GA funded Bach via Humanity Plus ($100K in 2018) and also made direct payments to him. Bach complained direct GA payments created O-visa complications since he could only receive grants through his visa sponsor.
MIT (600 Memorial Dr W98-308, Cambridge MA 02139) received $150,000 from GA in 2017. Part of Epstein's broader academic funding network.
Epstein directed K from GA for 'administering the chomsky challenge in linguistics.' Kahn emailed: 'jeffrey wanted me to reach out regarding a payment from his foundation gratitude america in the amount of 20,000 for administering the chomsky challenge in linguistics.'
GA held brokerage account at Morgan Stanley for stock trading. Kahn emailed: 'gratitude brokerage has been opened at morgan stanley.' Portfolio held .8M-.5M in corporate stocks (2016-2018), generating K gains in 2017. Account closed Jan 10, 2019 by Indyke.
Groff (Epstein executive assistant) used GA stationery for school recommendation letter at Epstein's direction. Kahn instructed: 'no logo, use 6100 red hook address.' Groff also served as wire instruction contact for payments.
Sister entity: both Epstein-controlled USVI 501(c)(3) foundations managed by same officers (Indyke, Kellerhals, Kahn). Key distinction: GA is 'subject to public' (990-PF filings accessible), Enhanced Education has no publicly available filings. Same grant recipients (IPI received from both). GA used for transparent disbursements, Enhanced Education for opaque ones.
BV70 LLC (Leon Black entity) donated $10M to Gratitude America in 2015. This is the single largest known Gratitude America donation.
Gratitude America (Epstein-controlled, funded by Leon Black $10M) sent $650K to The Kuhn Foundation: $150K on 8/1/2017 and $500K in June 2018 for 'Closer To Truth' PBS series.
Gratitude America wired $150K (Aug 1, 2017) and $500K (Jun 15, 2018) to Kuhn Foundation sub-account 'CTT JE - Radical Breakthroughs'. Total $650K. Second-largest cumulative Gratitude America recipient after IPI.
J. Epstein Virgin Islands Foundation appears alongside Gratitude America in the records of Epstein's USVI nonprofit entities, which shared officers and addresses.
The Kirkland & Ellis Foundation is recorded in the same corpus of foundation records examined for Gratitude America's grant and counsel relationships.
Marcel Kellerhals is connected to Gratitude America through the Kellerhals family's role in administering the USVI foundation.
The Onassis Foundation surfaces in the same set of foundation records reviewed in connection with Gratitude America.
See Forever Foundation appears in the foundation records cross-referenced with Gratitude America's grant activity.
The Wexner Foundation is recorded in the same body of foundation documents reviewed alongside Gratitude America.
Haze Trust is named together with Gratitude America in DOJ documents enumerating Epstein's U.S. Virgin Islands holdings.
IGO Company LLC appears alongside Gratitude America in the DOJ listing of Epstein's USVI entities, which shared the same officers.
Jeepers Inc is listed together with Gratitude America among Epstein's USVI entities in DOJ documents.
Laurel Inc appears with Gratitude America in the DOJ enumeration of Epstein's USVI entities.
Maple, Inc. is named alongside Gratitude America in DOJ documents listing Epstein's USVI entities.
Mark Epstein is associated with Gratitude America through the DOJ records covering Epstein's USVI corporate structure.
Southern Air Transport appears together with Gratitude America in the DOJ listing of Epstein's USVI entities.
Southern Country International Ltd is named with Gratitude America among Epstein's USVI entities in DOJ documents.
Southern Trust Company Inc appears alongside Gratitude America in the DOJ enumeration of Epstein's USVI entities.
The 2017 Caterpillar Trust is listed together with Gratitude America in the DOJ records of Epstein's USVI holdings.
Zorro Trust is named alongside Gratitude America in DOJ documents covering Epstein's USVI entities.
COUQ Foundation appears in the foundation records cross-referenced with Gratitude America's grant and corporate relationships.
Edge Foundation, run by John Brockman, both received a Gratitude America grant and appears in the foundation records reviewed alongside it.
Bernard Indyke is connected to Gratitude America through the Indyke family's role in Epstein's USVI corporate structure documented by DOJ.
Elizabeth Ross Johnson Trust appears alongside Gratitude America in the DOJ records of Epstein-affiliated USVI entities.
Financial Ballistics Trust is named together with Gratitude America in DOJ documents covering Epstein's USVI structure.
Financial Trust Company is recorded alongside Gratitude America in DOJ documents of Epstein's USVI entities; both received same-day funding in the October 2015 Black transfer.
GA paid K to Melanoma Research Alliance in 2016. MRA was founded by Debra and Leon Black, making this a circular flow: Black donates M to GA, GA then donates K to Black's own charity.
GA paid K total to Moskowitz Foundation (Palm Beach FL): K in 2016, K in 2017. Palm Beach connection suggests possible Epstein social circle.
GA paid K total to Hasty Pudding: K in 2016, K in 2018, K in 2019. Harvard social club. Consistent multi-year funding.
GA paid K+ to Verse Video Education in 2016 and additional amounts in 2017. Lisa New (72 emails in HF corpus, top correspondent) connected to this entity.
Gratitude America paid Association Mind Education (Rome, Italy) across 2017 and 2018. The Italian nonprofit's connection to the Epstein network is not established in the public record.
Gratitude America paid the Cancer Research Wellness Institute (Carmel CA) across 2017 and 2018. The basis for the relationship is not established in the public record.
Gratitude America paid the University of Arizona in 2017. The specific department or program and its relationship to Epstein are not established in the public record.
Spinella (Epstein accountant/assistant) received email from Epstein detailing the M GA + M FTC payment structure on same day as Black transfer. Handled financial administration for Epstein entities.
SHR CPA's LLC prepared GA's 990-PF tax filings. David M. Hasson CPA was the preparer. Located at 305 W Old Country Rd Suite 300, Hicksville NY 11801.
Oldfield at Deutsche Bank managed GA's bank account. Emails about account activity went through Oldfield. Part of Deutsche Bank private banking relationship with Epstein entities.
Klein (Epstein accounting staff) facilitated the final K GA donation to IPI in April 2019. Klein requested IPI bank instructions and sent overnight check.
GA paid K to Chopra Foundation in 2017. Deepak Chopra connection to Epstein social circle.
Gratitude America paid IPFCA in 2017. The identity and purpose of this organization are not established in the public record.
All Findings
44 total
All Findings
44 totalfinancial (37)
Registered in St Thomas USVI at 9053 Estate Thomas Suite 101, Gratitude America Ltd (EIN 66-0789697) listed Erika Kellerhals as its care-of contact. IRS 990-PF shows the entity was dormant 2012-2014 (assets each year), then received ,003,000 in contributions in 2015 tax year, creating overnight M in assets. The entity has been effectively frozen since the 2019 arrest, with .175M in assets and zero revenue/expenses from 2020-2022.
ProPublica shows Gratitude America 990-PF filings with extracted data for 2012-2015 and 2019-2022, while the 2016, 2017, and 2018 filings are available only as PDFs without extracted data. These three years cover the period of Epstein's most active engagement with the network, and the 2016 filing would be the first full year following the large 2015 deposit. The disposition of those assets across 2016-2018 -- whether invested, distributed as grants, or held static -- is documented only in the PDF filings.
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.' The email indicates that the $10M to Gratitude America was part of a larger $35M payment from Black; that $20M went to Financial Trust Company (FTC) the same day; that Epstein calculated 37% tax savings yielding a $50M credit on $150M; and that 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). These records indicate the BV70-to-Gratitude pipeline functioned 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. The pattern 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.
From 2016 to 2018, Gratitude America Ltd (EIN 66-0789697) maintained consulting expense line items of $290,000 (2016), $235,000 (2017), and $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. The nature of the relationship between Epstein and the Kuhn Foundation is not established in the public record.
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. The exchange indicates Epstein compartmentalized even inner-circle knowledge of consulting payments. Consistent with this, Kahn asked Epstein for approval before each consulting payment, forwarding all requests to jeevacation at gmail for direction. Epstein personally directed the 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.' The exchange indicates Epstein was using Gratitude America to fund individual researchers and associates through fiscal sponsors, and that direct payments created immigration and visa complications.
Show 17 more financial findings
Gratitude America gave $35K to Edge Foundation Inc (Brockman) in 2018 per IRS 990-PF Schedule I. Direct Epstein-controlled entity funding another Epstein-adjacent organization.
Gratitude America gave $500K to Kuhn Foundation in 2018, its largest single grant, with the purpose listed as 'general charitable purposes.' The Kuhn Foundation's identity and connection to the Epstein network are not established in the public record.
Gratitude America wired EUR 15,000 ($18,542.78) to SEB Bank Vilnius on April 3, 2018 for NPO Baleto teatras (Lithuanian National Opera and Ballet Theatre). The 2018 990-PF confirms a $28,543 grant to 'VSL Baleto Teatras' (company code 302629386, M. Dauksos St 3-4, Vilnius). The wire was initiated through Deutsche Bank account. A separate $75,000 wire from J Epstein Virgin Islands Foundation to UAB Fors Projektai (Teatro st.9B-19, Vilnius; VAT LT100006777816; forsevent.com) via BNY Mellon on 01/20/2017. Both entities connected to 'balerina Simona' (email: [email protected], Lithuanian phone +37068256466), identified as Simona, a Lithuanian woman with personal relationship to Epstein who stayed at 9 E 71st St and traveled to Paris. Her husband involved in Fors Projektai (event company). General manager of Baleto teatras is Valdas Petreikis.
Deutsche Bank records show a 1,854,228 outgoing wire from Gratitude America to SEB Bank on Apr 3 2018 (EFTA01287550). This is far larger than the EUR 15K (18,542.78 USD) Baleto teatras wire shown on the same-date statement with a starting balance of 341K, and may represent a larger wire from a different Gratitude America account (possibly the Morgan Stanley brokerage or main Deutsche Bank account) to SEB Bank Vilnius. The same records also show Jul 24-25 2019 incoming 7.93M (post-arrest Morgan Stanley liquidation) and Dec 2017 incoming 150K, for total Gratitude flows of 1.85M outgoing and 8.08M incoming. The 1.85M SEB Bank wire remains unconfirmed; if accurate it would represent 18.5 percent of the entire 10M Black donation sent to a single Lithuanian bank.
The actual April 3, 2018 SEB Bank transaction was a EUR 15,000 (18,542.78 USD) wire to NPO Baleto teatras in Vilnius, Lithuania, with a beginning balance of 341,387.42 USD and an ending balance of 323,031.10 USD. The larger 1,854,228 USD figure that appears in some records for this date is an erroneous reading of the formatted amount on the bank statement and does not correspond to an actual wire.
Epstein used Gratitude America stationery for personal purposes. On June 21, 2018, Lesley Groff asked Richard Kahn for 'Gratitude America stationary' because 'Jeffrey is asking me to write a recommendation for [redacted] on Gratitude America stationary.' Kahn replied 'no logo, i would use 6100 red hook address and phone.' Groff confirmed she would 'print it up myself.' Epstein then clarified 'its a school recommendation do it from gratitude america.' Using a private foundation's letterhead for personal school recommendations blurs the foundation's institutional identity with Epstein's personal interests.
Gratitude America held accounts at Deutsche Bank Trust Company Americas (primary banking relationship, managed by Stewart Oldfield) and Morgan Stanley (brokerage opened for investments). Richard Kahn emailed about opening the Morgan Stanley account: 'gratitude brokerage has been opened at morgan stanley currently we have 9,650,000 at DB in checking account please advise amount i should send to open account.' Account was closed by Darren Indyke on Jan 10, 2019 (EFTA01387256). Deutsche Bank KYC identified Jeffrey Epstein as President of Gratitude America who was 'a current client of the bank.'
Gratitude America's financial lifecycle is traced through its 990-PF filings (ProPublica, EIN 66-0789697). The foundation was dormant from 2012 to 2014, reporting $1 revenue, $0 expenses, and $1 in assets each year. It was activated in 2015 with $10,007,332 in revenue (a single $10,003,000 contribution from BV70 LLC/Leon Black), $768 in expenses, and $10,006,564 in assets. During its operating years of 2016 to 2018 it made grants including $225K to Melanoma Research Alliance, $150K to MIT, $150K to the Moskowitz Foundation, $150K to the Kuhn Foundation, $525K to IPI (three checks drawn on Deutsche Bank Trust Co Americas), $100K to Humanity Plus, $100K to CRWI, $50K to Police/Fire Chaplains, $30K to Landon Thomas Jr, and $20K for the Chomsky linguistics challenge, plus a $235K consulting expense (2017) and $290K in other expenses (2016). Its stock portfolio peaked at $5.5M via Morgan Stanley with active trading ($899K gains in 2017, $69K losses in 2018). In 2019, the year of Epstein's arrest, it reported $242,470 in revenue, $110,433 in expenses, and $8,184,284 in assets; all stocks were liquidated and the Deutsche Bank account was closed by Indyke on Jan 10, 2019. From 2020 to 2022 the foundation was static, reporting $1 revenue, $0 expenses, and $8,175,884 in assets -- dormant but not dissolved. Total grants disbursed are estimated at $1.8M+ from the $10M endowment. The care-of contact was Erika Kellerhals, and the USVI status is Dissolved/Withdrawn (entity 582530).
Gratitude America 990-PF analysis (TY2016-2022) reveals complete asset trajectory and grant patterns. Assets: $10M (2015) -> $9.4M (2016) -> $8.9M (2017) -> $7.4M (2018) -> $8.2M (2019) -> $8.175M frozen (2020-2022). Asset decline 2016-2018 driven by grants exceeding investment income: 2016 grants $580K, 2017 grants $1,260,000, 2018 grants $891,440. Active stock trading: 50+ positions traded in 2017 (capital gains $899,417), continued through 2019 (42 positions). Officers consistently: Richard Kahn (Pres), Darren Indyke (VP/Treas then VP/Dir), Erika Kellerhals (Secy then Secr/Tres/Dir). All compensation reported as $0. Books kept by Kellerhals at 9053 Estate Thomas Suite 101, St Thomas VI. CPA: David M. Hasson, Seckendorf Hasson Reilly CPAs, Lake Success NY. Foreign financial account reported Yes in 2016-2017, changed to No in 2018, then Yes again in 2019. Jeffrey E. Epstein listed as DECEASED Director on 2019 filing. Deutsche Bank account closed by Indyke 01/10/2019 (6 months pre-arrest). Signature cards show Epstein AND Indyke as signatories.
IPI (International Peace Institute) received $525,000 total from Gratitude America: $375,000 in 2017 and $150,000 in 2019. This is the single largest recipient of grants from Gratitude America. Combined with the KPMG-confirmed $650K from Enhanced Education, IPI received at least $1.175M from Epstein-controlled foundations. The 2019 payment of $150K to IPI is notable as it was made in the same year Epstein was arrested (July 2019) and died (August 2019).
Gratitude America 2019 was the only year with meaningful activity after the 2015 donation: ,470 in net investment income, ,000 in grants paid, ,433 total expenses. This was the year of Epstein's arrest (July 6, 2019). From 2020-2022, entity reported in revenue, /bin/zsh in expenses, ,175,884 in assets - completely frozen. No grants made, no officer compensation paid. The .175M represents approximately .8M decline from the original M, likely from expenses and the 2019 grants.
Bank records show Gratitude America was a net recipient of funds, receiving $8.08M while disbursing $1.85M. Incoming transfers were $7,112,269 (Jul 24, 2019, two weeks after the arrest and likely an automated investment liquidation), $816,766 (Jul 25, 2019, a next-day continuation), and $150,000 (Dec 11, 2017); the July 2019 inflows of $7.93M represent the Morgan Stanley brokerage liquidation triggered by the arrest. The outgoing $1,854,228 to SEB Bank (Apr 3, 2018, EFTA01287550) was directed to Skandinaviska Enskilda Banken, a Swedish bank, though the specific IBAN (LT34 7044 0600...) identifies its Lithuania branch. This payment from a US nonprofit to a Lithuanian bank account is unexplained. The Swedish-American Life Science Summit (Barbro Ehnbom, Chairman) also used SEB Stockholm for wire receipts from Epstein entities. Gratitude America received $10M from BV70/Black in Oct 2015, held $9.65M in Deutsche Bank checking, and then Darren Indyke closed the Deutsche Bank account on Jan 10, 2019, moving to Morgan Stanley. The $8.08M recovered after the arrest represents most of the original $10M Black donation, indicating that Gratitude America's stated charitable disbursements over four years totaled only about $2M, consistent with the known grants to IPI, MIT, Melanoma Research, and others.
Gratitude America 2018 990-PF reveals $891,440 in grants to 9 recipients. Largest: Kuhn Foundation $500,000 (PF status), Humanity Plus $100,000, Hasty Pudding Institute $50,000, Edge Foundation Inc $35,000. Also: Cancer Research Wellness Institute $25,000, Association Mind Education (Rome Italy) $25,000, Shakespeare Theatre of NJ $25,000, Crohn's Colitis Foundation $10,000, Junior Tennis Champions Center $10,000. Revenue only $95,237 (interest $94,963, dividends $61,031, capital losses -$69,379). Assets declined from $8.91M to $7.44M. Massive net capital loss of -$69,379 from selling $31.4M in securities. Signed 2019-11-15 (4 months after Epstein arrest).
Gratitude America assets frozen at exactly $8,175,884 from 2020-2022 (confirmed across three consecutive 990-PF filings). Assets held entirely as 'savings and temporary cash investments' with zero stock holdings (all equities liquidated by end of 2019). Revenue reported as $1/year, expenses $0-$8,400/year. No grants paid after 2019. Officers remain Richard Kahn (Pres/Dir), Darren Indyke (VP/Dir), Erika Kellerhals (Secr/Tres/Dir) at 9053 Estate Thomas Suite 101, St Thomas VI 00802. Foundation included as one of ten Epstein-created entities in USVI AG v. Estate of Jeffrey Epstein $105M settlement (Nov 2022). 2022 filing signed 11/15/2023 by David M. Hasson (Seckendorf Hasson Reilly and Kobay CPAs, Lake Success NY). Excess distributions carryover from 2017 ($255,623) and 2018 ($540,238) still on books.
Epstein described Gratitude America as 'my private foundation. based on the philosophy that too many people complain about the country rather than expressing the thanks it deserves.' This framing was used when directing Lisa New charitable payments. In contrast, Richard Kahn noted that Gratitude America was 'subject to public' disclosure (unlike Enhanced Education), meaning its 990-PF filings are publicly available. The existence of Enhanced Education as a parallel vehicle specifically to AVOID public disclosure of disbursements is the critical distinction.
Epstein directed a $20,000 payment from Gratitude America for 'administering the chomsky challenge in linguistics.' Richard Kahn emailed: 'jeffrey wanted me to reach out regarding a payment from his foundation gratitude america in the amount of 20,000 for administering the chomsky challenge in linguistics. please advise if you would like a check or wire.' This links Gratitude America to Noam Chomsky's linguistics work, consistent with the known Epstein-Chomsky relationship (38 emails in HF corpus).
Gratitude America is listed as one of Epstein's USVI entities in DOJ documents alongside: Great St Jim LLC, IGO Company LLC, J Epstein Virgin Islands Foundation Inc, Jeepers Inc, Laurel Inc, Little St James LLC, LSJE LLC, Maple Inc, Michelle's Transportation Co LLC, Nautilus Inc, Southern Country International Ltd, Southern Trust Company Inc, Thomas World Air. The listing places Gratitude America within the broader Epstein USVI corporate structure managed by the same officers (Indyke, Kellerhals, Kahn).
relationship (2)
Gratitude America Ltd is among the most heavily connected entities in the documentary record, linking to 54 other parties and serving as a primary bridge between Epstein's financial operations and the foundation's institutional grant recipients and associates.
Gratitude America Ltd connects to 54 entities, including Leon Black, the International Peace Institute, Deutsche Bank, Darren Indyke, Richard Kahn, Erika Kellerhals, and its grant recipients. It links three otherwise separate clusters of the Epstein financial structure: the core network, the Deutsche Bank banking relationship, and the Apollo Global Management/Leon Black funding relationship. A separate record for the entity under the name 'Gratitude America' (without 'Ltd') carries 17 additional connections, reflecting a duplicate-naming gap in the underlying data.
Gratitude America Ltd is among the more heavily connected entities in the documentary record, linking the International Peace Institute, the Kuhn Foundation, Deutsche Bank, MIT Media Lab, and roughly a dozen other parties.
Gratitude America Ltd connects to 18 entities and is closely grouped with Enhanced Education and the International Peace Institute. Its connections span philanthropic recipients (Kuhn Foundation, Melanoma Research Alliance, Chopra Foundation, Hasty Pudding Institute, Cancer Research Wellness Institute), financial institutions (Deutsche Bank Trust Americas, Morgan Stanley), educational institutions (MIT Media Lab, Verse Video Education, and the ASU Foundation via Enhanced Education), and cultural organizations (NPO Baleto teatras).
legal (2)
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.
intelligence (1)
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.
identity (2)
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, consistent with her documented role administering this USVI-based entity. Zero officer compensation was reported across all filing years (2012-2022), suggesting officers served without pay or that compensation was routed through other entities.
Full Timeline
41 events
Full Timeline
41 events- 1.EFTA02504960
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- 16.EFTA01287550
- 17.EFTA01387256