EFTA00804104 is a single sheet headed “COUQ - 2006”: a list of twenty-four charitable payments made by the C.O.U.Q. Foundation during 2006, footed on the sheet to $958,000.00.1 It is the working layer beneath the Foundation’s tax returns, and nothing on it is missing from them: twenty-one of the payments appear on the contributions schedule to the Form 990-PF for the year ending 28 February 2007, and the other three on the schedule for the year before.23 What the sheet carries that neither return carries is a cheque number for twenty-three of the twenty-four payments, an unlabelled column in which a fund, a person’s name and a tax-identifier label stand beside particular payments, and, for two of the payments, a date in March 2006 where the return gives 18 January 2006 for the same amount to the same payee.
The Foundation itself is set out at The C.O.U.Q. Foundation, Inc.: its officers, its contributors, the Bear Stearns litigation, the Virgin Islands allegations about its bank account, and the whole of its published contributions schedule for the year to 28 February 2007. None of that is retold here.
The sheet
It is one sheet, and the whole of it is a printed grid. Reading from the left, the columns actually used are a word naming the instrument, a date, a cheque number, a payee, an unlabelled annotation column, and an amount; several narrow columns between them are empty down the whole sheet.1 The first cell of the top row reads “COUQ - 2006”, bold and underlined. Every other cell in that top row is empty: the sheet carries no column headings at all.1 The last filled row reads “TOTAL COUQ - 2006” against 958,000.00. Below it is one empty ruled row, and below that the paper is blank. There is nothing else on the sheet: no letterhead, no date of preparation, no name of a preparer, no account number and no signature.1
The instrument column reads “Check” on all twenty-four payment rows, including the one row whose number column reads “Wire” instead of a number.1 Amounts are given to the cent; the returns give whole dollars.
Parts of the sheet are covered in the production. Nothing covered is reproduced or reconstructed on this page, and this page does not say what is covered or where.
The cheque numbers, and the gaps
Twenty-three of the twenty-four rows carry a number. In the order the sheet prints them, they are:
2253 · 2254 · 2256 · 2350 · 2352 · 2353 · 2354 · 2355 · 2358 · 2361 · 2364 · 2365 · 2366 · 2368 · 2369 · 2371 · 2372 · 2373 · 2374 · 2375 · 2380 · 2381 · 2382
The twenty-fourth row, dated 10 August 2006, has the word “Wire” where the others have a number.1
From 2253 to 2382 is a run of 130 numbers. Twenty-three of them are on this sheet and 107 are not. The absences fall as: 2255; 2257 to 2349; 2351; 2356 and 2357; 2359 and 2360; 2362 and 2363; 2367; 2370; and 2376 to 2379.4
A gap in this list is not a missing cheque. The sheet is a list of contributions, not a cheque book, and the Foundation’s own return for the year to 28 February 2007 reports $786,636 of operating and administrative expenses alongside the $1,186,000 of contributions, so money left the Foundation during the period for purposes a contributions list would never show.5 A cheque can also be voided, spoiled, written out of order, or drawn on another account. Nothing on this sheet says why any particular number is absent from it, and this page draws no conclusion from any gap.
What can be said is the shape of the sequence. From 2350 onward the gaps are short, one, two or four numbers at a time, across the March-to-November run. The three lowest numbers on the sheet, 2253, 2254 and 2256, sit below a single unbroken stretch of ninety-three absent numbers, and are grouped together at the top of the page, out of date order with the row beneath them. Those three are also the three payments that belong to the earlier return, and the sequence is the thing that makes them worth following.
The unlabelled column
Five rows carry a legible entry in the column between the payee and the amount; four of them are set out below. There is no heading over it, and the sheet does not say what it is for. It is not the returns’ “Purpose” column, which is printed, headed and filled on almost every line of both schedules: the Stockholm School of Economics and Santa Fe Institute payments annotated here are both recorded on the return as “Unrestricted”.2
| Cheque | Date on the sheet | Payee as the sheet prints it | In the unlabelled column | Amount |
|---|---|---|---|---|
| 2254 | 03/05/2006 | Bay Point School | Roy Black | 100,000.00 |
| 2350 | 03/07/2006 | Stockholm School of Economics | Barbro’s Fund | 25,000.00 |
| 2358 | 06/28/2006 | Robin Hood Foundation | Tax ID# | 50,000.00 |
| 2382 | 11/27/2006 | Santa Fe Institute | For Murray Gell-Mann Research | 75,000.00 |
Every figure, date, number and word in that table was read at the page image.1
So the column holds, on different rows, the name of a fund, the name of a person, a stated restriction on the gift’s use, and the label of an identifier. Those are four different kinds of thing, and the sheet supplies no heading that would reconcile them. This page does not supply one either.
A fifth row carries the forename “Emad” in the same column. The only bearer of that forename the searches described here identified in the released files is Emad Hanna, a project controller who corresponded with Epstein directly about the operation of his properties and who appears in 3,880 of the released documents.6 Nothing read for this page connects him to the payment his forename stands beside, and this page does not assert that connection. The column has no heading, and on other rows it holds a fund, a restriction and the label of an identifier rather than a payee or a recipient.
Stockholm School of Economics. “Barbro’s Fund” is the memo line that recurs on Epstein payments to the school from 2006 to 2014; Barbro Ehnbom sets out the fund, the school’s 2025 and 2026 statements about it, and the later cheques carrying the same words, and already cites this sheet for cheque 2350.7 The return records the same $25,000 at the same date as “Unrestricted”.2
Santa Fe Institute. The register restricts the November 2006 gift of $75,000 on its face, “For Murray Gell-Mann Research”, where the return prints the purpose as “Unrestricted”.12 See Murray Gell-Mann.
Bay Point School. Cheque 2254 is for $100,000, the largest amount the sheet records and one of five payments of that size on it, and the column beside it reads “Roy Black”. Roy Black is the Miami criminal defence lawyer who acted for Jeffrey Epstein; the Eleventh Circuit, deciding his own appeal in 2014, described the appellants as “Epstein and his criminal defense attorneys, Roy Black and Martin Weinberg”.8 The Palm Beach Police Department’s incident report in case 1-05-000368 records a witness’s account of being contacted, on about 11 November 2005, by a private investigator from Black’s law office, who wanted to know what he intended to tell the police.9
What the sheet does not say is what the entry means. It does not say that Black asked for the payment, received anything, or knew of it. No document read for this page explains the gift to Bay Point School, describes the school, or connects Black to it beyond that one cell. A search of the released files for the school’s name, made on 25 October 2026, returned the Foundation’s own contributions schedule, this register, and nothing that describes the institution.10 Nothing here is a finding of wrongdoing against anyone.
One row is in bold
Of the twenty-four payment rows, exactly one is set in bold type across its whole width: cheque 2365, 18 July 2006, William J. Clinton Foundation, 25,000.00.1 The return records the same payee, date and amount among its ordinary lines.2 The sheet gives no reason for the emphasis and this page does not supply one.
How it reconciles to the two returns
Three of the twenty-four payments are not on the schedule for the year to 28 February 2007 at all. They are on the schedule for the year before, which closed on 28 February 2006:3
| Cheque | Payee and date on the register | Amount | On the return for the year ending 28 February 2006 |
|---|---|---|---|
| 2253 | New Jersey Firebirds, 03/04/2006 | 15,000.00 | ”New Jersey Firebirds Baseball”, 1/18/2006, 15,000, Unrestricted |
| 2254 | Bay Point School, 03/05/2006 | 100,000.00 | ”Bay Point School”, 1/18/2006, 100,000, Unrestricted |
| 2256 | Intrepid Fallen Heros, 01/25/2006 | 25,000.00 | ”Intrepid Fallen Heroes Fund”, 1/25/2006, 25,000 |
The remaining twenty-one payments, dated 7 March 2006 to 27 November 2006 on the register, come to $818,000. The schedule for the year to 28 February 2007 foots to $1,186,000 across twenty-six payments, of which five are dated in 2007 and come to $368,000; $1,186,000 less $368,000 is $818,000. Add the three payments above, $140,000, and the register foots to the $958,000.00 it prints.4
Every payment on this register is therefore accounted for on one return or the other, and the two accounts agree to the dollar. That is the answer to the first question a reader should ask of a register that lists payees a published schedule does not.
What the reconciliation leaves open is a dating question, and it is a real one. The Foundation’s fiscal year ended on 28 February. On the register’s dates, 4 and 5 March 2006, the Firebirds and Bay Point payments fall in the following fiscal year, the one whose schedule does not list them. On the return’s date for both, 18 January 2006, they fall inside the year that return covers. The cheque numbers sit with the January dating: 2253, 2254 and 2256 run almost consecutively, 2256 is dated 25 January on both documents, and every cheque the Foundation wrote from 7 March 2006 onward is numbered 2350 or above. Whether each column records the date a cheque was written, the date it was entered in the ledger, or the date it cleared is not stated on either document, and no document read for this page settles it. The sequence raises the question; it does not answer it.
The two documents give several payees differently
Neither sheet is a register of legal names. The register prints “The Continuum Center for Health & Healing” where the return prints “The Continium Center for Health & Hearing”; “Freestate Soccer Alliance - Shooters” against “Freestate Shooters”; “Robin Hood Foundation” against “Robin Hood”; and “Intrepid Fallen Heros” against “Intrepid Fallen Heroes Fund”. Each spelling above is reproduced as the document in question prints it, read at the page image.123
What this page does not establish
- No cheque, bank statement or cleared item was read for this page. The register is a list. It is not evidence that any particular cheque on it was presented or paid, and this page does not assert that any was.
- No document read for this page says who prepared the sheet, when, or for whom. It carries no preparer, no date of preparation and no signature.
- No other register of this form was found. A full-text search of the released files on 25 October 2026 for the sheet’s own footing line returned this document and no other. That is a statement about the files searched, not about what exists.10
- The register and the three Form 990-PF sheets cited here were read at the page image; the Palm Beach police report and the Eleventh Circuit opinion were not, and are cited from the released text.
Related
The C.O.U.Q. Foundation, Inc.; Roy Black; Barbro Ehnbom; Murray Gell-Mann; Richard Kahn; Darren Indyke; Enhanced Education; Harvard University and Jeffrey Epstein; Elite philanthropy and power networks.
Cited in
Footnotes
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One-sheet register headed “COUQ - 2006”, footed “TOTAL COUQ - 2006” against 958,000.00. Read at the page image at the sheet’s native 96 pixels per inch. Every amount, date, cheque number, payee and annotation given on this page is read from that image and not from the released text of the sheet, which garbles the money badly — it renders 100,000.00 as “loo.cono”, 50,000.00 as “so.coomo”, “Tax ID#” as “fax ID#”, “Firebirds” as “Fireteds” and “COUQ” as “couo” — and which should not be relied on for any figure on this document. The foot of the sheet was measured against the body of the same sheet: 0 dark pixels at a minimum grey of 255 across the foot band, against 55,709 dark pixels at a minimum grey of 0 in the table itself. This sheet carries no printed Bates stamp at all, and it is cited here by document and served page. https://epstein-data.com/EFTA00804104 p. 1. ↩ ↩2 ↩3 ↩4 ↩5 ↩6 ↩7 ↩8 ↩9 ↩10
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The C.O.U.Q. Foundation Inc., Form 990-PF for the year ending 28 February 2007, Statement 6, “PART I, LINE 25 AND PART XV / CONTRIBUTIONS PAID”: twenty-six payments dated 3/7/2006 to 2/22/2007, footed to 1,186,000, with a Purpose column reading “Unrestricted” or “Scholarship” on every line. Read at the page image at native 96 ppi. https://epstein-data.com/EFTA01714002 p. 32, of 34 sheets. ↩ ↩2 ↩3 ↩4 ↩5 ↩6
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The C.O.U.Q. Foundation Inc., Form 990-PF for the year ending 28 February 2006, Statement 5, same heading: thirty-one payments dated 3/3/2005 to 1/25/2006, footed to 1,125,133. The last three lines are the three quoted in the table above; the Purpose cell against the Intrepid line is empty on the sheet. Read at the page image at native 96 ppi. https://epstein-data.com/EFTA01714002 p. 10, of 34 sheets. ↩ ↩2 ↩3
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Arithmetic by this page on figures read at the page images cited. The twenty-four amounts on the register sum to 958,000, which is the total the register itself prints. The twenty-one dated 7 March 2006 onward sum to 818,000; the five 2007-dated lines of Statement 6 sum to 368,000, and 1,186,000 less 368,000 is 818,000. The cheque-number gaps are the complement of the twenty-three numbers listed above within the inclusive run 2253–2382. ↩ ↩2
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Form 990-PF for the year ending 28 February 2007, Part I: line 24, total operating and administrative expenses, 786,636; line 25, contributions, gifts, grants paid, 1,186,000; line 26, total expenses and disbursements, 1,972,636; line 12, total revenue, 646,781. Read at the page image at native 96 ppi. The sheet carries an Internal Revenue Service “RECEIVED” stamp at Ogden, Utah. https://epstein-data.com/EFTA01714002 p. 16, of 34 sheets. ↩
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"emad hanna"returns 4,775 sheets across 3,880 documents;emadalone returns 5,851 across 4,789, and an invented control returns none. Searches of 25 October 2026, through the full-text index. Emad Hanna is a published subject of this project. This footnote establishes that he is the forename’s only identified bearer; it does not establish that he is the person the register’s annotation means, and no document read for this page says so. ↩ -
Barbro Ehnbom cites this register for cheque 2350 and sets out the fund, the later cheques carrying the same memo line, and the Stockholm School of Economics statements of 11 December 2025 and 4 February 2026. ↩
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Jane Doe No. 1 v. United States, No. 13-12923 (11th Cir., 18 April 2014), slip opinion, served p. 5. Quoted from the released text; this page did not open the image of that sheet. The record of Black’s work for Epstein is set out at Roy Black. https://epstein-data.com/EFTA00209632 p. 5. ↩
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Palm Beach Police Department incident report, case 1-05-000368, served p. 58, which prints “Page: 58” on its own face and is dated 7/25/06 in the header. The witness’s name is covered on the sheet and is not supplied; nothing else is taken from this report, and nothing is taken from any of its redacted passages. Read in the released text; this page did not open the image of this sheet. https://epstein-data.com/EFTA00007157 p. 58. ↩
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Searches of the released files made on 25 October 2026, through the full-text index rather than by reading every document: for the register’s footing line, which returned this document alone; and for “Bay Point” and for “Baypoint”, which returned two copies of the Foundation’s contributions schedule for the year ending 28 February 2006, this register, and two unrelated sheets of Florida Bar rule annotations in which the words occur inside case names. These are statements about the searches described, not about what the released files contain. ↩ ↩2