CHARLES COHN FOUNDATION INC: Form 990PF, tax year 2023
View the entire original 990 at ProPublica ↗
- Organization
- CHARLES COHN FOUNDATION INC (EIN 13-6129449)
- Tax period
- 2023-12-01 to 2024-11-30
- Filed
- 2025-02-03
- IRS object ID
- 202540349349100864
- Schema version
- 2023v6.0
- Source
- Download XML · Original 990 at ProPublica
Every field in the e-filed return. Faint text is the IRS element name, for citing.
- Return header
- Form 990-PF
- Accounting Fees Schedule
- Depreciation Schedule
- Investments Corp Bonds Schedule
- Investments Corp Stock Schedule
- Land Etc Schedule2
- Other Assets Schedule
- Other Expenses Schedule
- Other Increases Schedule
- Taxes Schedule
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2025-02-03T15:05:47-06:00 | ReturnTs |
| Tax Period End | 2024-11-30 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 112774468 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | SHENKER ZACARESE & MARKS LLP | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 53 NORTH PARK AVE | AddressLine1Txt |
| City | ROCKVILLE CENTRE | CityNm |
| State Abbreviation | NY | StateAbbreviationCd |
| ZIP | 11570 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990PF | ReturnTypeCd |
| Tax Period Begin | 2023-12-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 136129449 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | THE CHARLES COHN FOUNDATION INC | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | CHAR | BusinessNameControlTxt |
| Phone | 5167633100 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | CO MARC S COHN 53 N PARK AVE 51 | AddressLine1Txt |
| City | ROCKVILLE CENTRE | CityNm |
| State Abbreviation | NY | StateAbbreviationCd |
| ZIP | 11570 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | MARC S COHN | PersonNm |
| Person Title | PRESIDENT | PersonTitleTxt |
| Phone | 5167633100 | PhoneNum |
| Signature | 2025-01-31 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IRS Responsible Prty Info Curr | 0 | IRSResponsiblePrtyInfoCurrInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | LOUIS ZACARESE | PreparerPersonNm |
| PTIN | P00451421 | PTIN |
| Phone | 5165367100 | PhoneNum |
| Preparation | 2025-01-30 | PreparationDt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2023 | TaxYr |
| Build TS | 2025-03-06 01:10:19Z | BuildTS |
Form 990-PF IRS990PF
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization501c3 Exempt PF | Yes (X) | Organization501c3ExemptPFInd |
| FMV Assets EOY | $8,125,779 | FMVAssetsEOYAmt |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
Analysis Of Revenue And Expenses AnalysisOfRevenueAndExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Schedule B Not Required | Yes (X) | ScheduleBNotRequiredInd |
| Interest On Sav Rev And Expnss | $630 | InterestOnSavRevAndExpnssAmt |
| Interest On Sav Net Invst Incm | $630 | InterestOnSavNetInvstIncmAmt |
| Dividends Rev And Expnss | $223,933 | DividendsRevAndExpnssAmt |
| Dividends Net Invst Incm | $223,933 | DividendsNetInvstIncmAmt |
| Net Gain Sale Ast Rev And Expnss | -$172,969 | NetGainSaleAstRevAndExpnssAmt |
| Gross Sales Price | $1,192,732 | GrossSalesPriceAmt |
| Cap Gain Net Incm Net Invst Incm | $0 | CapGainNetIncmNetInvstIncmAmt |
| Total Rev And Expnss | $51,594 | TotalRevAndExpnssAmt |
| Total Net Invst Incm | $224,563 | TotalNetInvstIncmAmt |
| Comp Ofcr Dir Trst Rev And Expnss | $0 | CompOfcrDirTrstRevAndExpnssAmt |
| Comp Ofcr Dir Trst Net Invst Incm | $0 | CompOfcrDirTrstNetInvstIncmAmt |
| Comp Ofcr Dir Trst Dsbrs Chrtbl | $0 | CompOfcrDirTrstDsbrsChrtblAmt |
| Accounting Fees Rev And Expnss | $4,980 | AccountingFeesRevAndExpnssAmt |
| Accounting Fees Net Invst Incm | $0 | AccountingFeesNetInvstIncmAmt |
| Accounting Fees Chrtbl Prps | $4,980 | AccountingFeesChrtblPrpsAmt |
| Taxes Rev And Expnss | $7,121 | TaxesRevAndExpnssAmt |
| Taxes Net Invst Incm | $0 | TaxesNetInvstIncmAmt |
| Taxes Dsbrs Chrtbl | $4,119 | TaxesDsbrsChrtblAmt |
| Deprec And Dpltn Rev And Expnss | $1,138 | DeprecAndDpltnRevAndExpnssAmt |
| Deprec And Dpltn Net Invst Incm | $0 | DeprecAndDpltnNetInvstIncmAmt |
| Other Expenses Rev And Expnss | $3,800 | OtherExpensesRevAndExpnssAmt |
| Other Expenses Net Invst Incm | $0 | OtherExpensesNetInvstIncmAmt |
| Other Expenses Dsbrs Chrtbl | $3,800 | OtherExpensesDsbrsChrtblAmt |
| Tot Opr Expenses Rev And Expnss | $17,039 | TotOprExpensesRevAndExpnssAmt |
| Tot Opr Expenses Net Invst Incm | $0 | TotOprExpensesNetInvstIncmAmt |
| Tot Opr Expenses Dsbrs Chrtbl | $12,899 | TotOprExpensesDsbrsChrtblAmt |
| Contri Paid Rev And Expnss | $327,325 | ContriPaidRevAndExpnssAmt |
| Contri Paid Dsbrs Chrtbl | $327,325 | ContriPaidDsbrsChrtblAmt |
| Total Expenses Rev And Expnss | $344,364 | TotalExpensesRevAndExpnssAmt |
| Total Expenses Net Invst Incm | $0 | TotalExpensesNetInvstIncmAmt |
| Total Expenses Dsbrs Chrtbl | $340,224 | TotalExpensesDsbrsChrtblAmt |
| Excess Revenue Over Expenses | -$292,770 | ExcessRevenueOverExpensesAmt |
| Net Investment Income | $224,563 | NetInvestmentIncomeAmt |
Form990 PF Balance Sheets Form990PFBalanceSheetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cash BOY | $80,311 | CashBOYAmt |
| Cash EOY | $70,402 | CashEOYAmt |
| Cash EOYFMV | $70,402 | CashEOYFMVAmt |
| Sav And Temp Cash Invst BOY | $135,344 | SavAndTempCashInvstBOYAmt |
| Sav And Temp Cash Invst EOY | $192,764 | SavAndTempCashInvstEOYAmt |
| Sav And Temp Cash Invst EOYFMV | $192,764 | SavAndTempCashInvstEOYFMVAmt |
| Corporate Stock BOY | $2,091,964 | CorporateStockBOYAmt |
| Corporate Stock EOY | $2,631,999 | CorporateStockEOYAmt |
| Corporate Stock EOYFMV | $2,631,999 | CorporateStockEOYFMVAmt |
| Corporate Bonds BOY | $3,942,083 | CorporateBondsBOYAmt |
| Corporate Bonds EOY | $4,054,934 | CorporateBondsEOYAmt |
| Corporate Bonds EOYFMV | $4,054,934 | CorporateBondsEOYFMVAmt |
| Other Investments BOY | $224,919 | OtherInvestmentsBOYAmt |
| Other Investments EOY | $0 | OtherInvestmentsEOYAmt |
| Other Investments EOYFMV | $0 | OtherInvestmentsEOYFMVAmt |
| Land Bldg Equip Cost Or Other Bss | $604,025 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $17,734 | LandBldgEquipAccumDeprecAmt |
| Land BOY | $587,429 | LandBOYAmt |
| Land EOY | $586,291 | LandEOYAmt |
| Land EOYFMV | $1,133,560 | LandEOYFMVAmt |
| Other Assets BOY | $44,954 | OtherAssetsBOYAmt |
| Other Assets EOY | $42,120 | OtherAssetsEOYAmt |
| Other Assets EOYFMV | $42,120 | OtherAssetsEOYFMVAmt |
| Total Assets BOY | $7,107,004 | TotalAssetsBOYAmt |
| Total Assets EOY | $7,578,510 | TotalAssetsEOYAmt |
| Total Assets EOYFMV | $8,125,779 | TotalAssetsEOYFMVAmt |
| Total Liabilities BOY | $0 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $0 | TotalLiabilitiesEOYAmt |
| Organization Follows FASB117 | Yes (X) | OrganizationFollowsFASB117Ind |
| No Donor Rstr Net Assests BOY | $7,107,004 | NoDonorRstrNetAssestsBOYAmt |
| No Donor Rstr Net Assests EOY | $7,578,510 | NoDonorRstrNetAssestsEOYAmt |
| Tot Net Ast Or Fund Balances BOY | $7,107,004 | TotNetAstOrFundBalancesBOYAmt |
| Tot Net Ast Or Fund Balances EOY | $7,578,510 | TotNetAstOrFundBalancesEOYAmt |
| Total Liabilities Net Ast BOY | $7,107,004 | TotalLiabilitiesNetAstBOYAmt |
| Total Liabilities Net Ast EOY | $7,578,510 | TotalLiabilitiesNetAstEOYAmt |
Chg In Net Assets Fund Balances ChgInNetAssetsFundBalancesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tot Net Ast Or Fund Balances BOY | $7,107,004 | TotNetAstOrFundBalancesBOYAmt |
| Excess Revenue Over Expenses | -$292,770 | ExcessRevenueOverExpensesAmt |
| Other Increases | $764,276 | OtherIncreasesAmt |
| Subtotal | $7,578,510 | SubtotalAmt |
| Other Decreases | $0 | OtherDecreasesAmt |
| Tot Net Ast Or Fund Balances EOY | $7,578,510 | TotNetAstOrFundBalancesEOYAmt |
Cap Gains Loss Tx Invst Incm Detail CapGainsLossTxInvstIncmDetail
Cap Gains Loss Tx Invst Incm CapGainsLossTxInvstIncmGrp (12 entries)
| PropertyPropertyDesc | How AcquiredHowAcquiredCd | AcquiredAcquiredDt | SoldSoldDt | Gross Sales PriceGrossSalesPriceAmt | Cost Or Other BasisCostOrOtherBasisAmt | Gain Or LossGainOrLossAmt | Gains Minus Excess Or LossesGainsMinusExcessOrLossesAmt |
|---|---|---|---|---|---|---|---|
| GOOGLE 3.375% 2/25/24 | P | 2016-09-14 | 2024-02-26 | $150,000 | $164,799 | -$14,799 | -$14,799 |
| INSTITUTE ADV 3.792% 12/1/32 | P | 2015-07-01 | 2023-12-12 | $87,124 | $98,291 | -$11,167 | -$11,167 |
| ISRAEL AID 5.5% 4/26/24 | P | 2013-08-01 | 2024-04-26 | $225,000 | $276,086 | -$51,086 | -$51,086 |
| JOHNSON & JOHNSON 3.55% 3/1/36 | P | 2018-03-27 | 2024-09-05 | $92,126 | $100,411 | -$8,285 | -$8,285 |
| JOHNSON & JOHNSON 3.625% 3/3/37 | P | 2018-03-21 | 2024-02-05 | $132,865 | $151,329 | -$18,464 | -$18,464 |
| MICROSOFT 3.3% 2/6/27 | P | 2017-11-07 | 2023-12-04 | $95,743 | $104,998 | -$9,255 | -$9,255 |
| MICROSOFT CORP 3.3% DUE 2/6/27 | P | 2019-11-01 | 2023-12-04 | $47,872 | $54,940 | -$7,068 | -$7,068 |
| WALMART 3.25% DUE 7/8/29 | P | 2019-09-19 | 2024-09-17 | $73,382 | $82,092 | -$8,710 | -$8,710 |
| WALMART 5.625% DUE 4/1/40 | P | 2023-08-09 | 2024-10-25 | $106,182 | $110,326 | -$4,144 | -$4,144 |
| WALMART INC 3.95% 6/28/38 | P | 2022-05-03 | 2024-03-27 | $90,550 | $102,096 | -$11,546 | -$11,546 |
| AMAZON.COM 3.875% 8/22/37 | P | 2022-12-23 | 2023-12-15 | $91,853 | $120,333 | -$28,480 | -$28,480 |
| GE VERNOVA | P | 2024-04-02 | 2024-04-02 | $35 | $35 | $35 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Capital Gain Net Income | -$172,969 | CapitalGainNetIncomeAmt |
Excise Tax Based On Invst Incm ExciseTaxBasedOnInvstIncmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Investment Income Excise Tax | $3,121 | InvestmentIncomeExciseTaxAmt |
| Tax Under Section511 | $0 | TaxUnderSection511Amt |
| Subtotal | $3,121 | SubtotalAmt |
| Subtitle A Tax | $0 | SubtitleATaxAmt |
| Tax Based On Investment Income | $3,121 | TaxBasedOnInvestmentIncomeAmt |
| Estimated Plus Ovpmt Incm Tx | $3,000 | EstimatedPlusOvpmtIncmTxAmt |
| Exempt Frgn Org Tax Wthld At Srce | $0 | ExemptFrgnOrgTaxWthldAtSrceAmt |
| Extsn Request Income Tax Paid | $0 | ExtsnRequestIncomeTaxPaidAmt |
| Backup Withholding Withheld | $0 | BackupWithholdingWithheldAmt |
| Total Payments And Credits | $3,000 | TotalPaymentsAndCreditsAmt |
| Es Penalty | $0 | EsPenaltyAmt |
| Tax Due | $121 | TaxDueAmt |
Statements Regarding Acty StatementsRegardingActyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Legislative Political Acty | 0 | LegislativePoliticalActyInd |
| More Than100 Spent | 0 | MoreThan100SpentInd |
| Form1120 POL Filed | 0 | Form1120POLFiledInd |
| Section4955 Organization Tax | $0 | Section4955OrganizationTaxAmt |
| Section4955 Managers Tax | $0 | Section4955ManagersTaxAmt |
| Tax Reimbursed | $0 | TaxReimbursedAmt |
| Activities Not Previously Rpt | 0 | ActivitiesNotPreviouslyRptInd |
| Changes To Articles Or Bylaws | 0 | ChangesToArticlesOrBylawsInd |
| Unrelated Bus Incm Over Limit | 0 | UnrelatedBusIncmOverLimitInd |
| Organization Dissolved Etc | 0 | OrganizationDissolvedEtcInd |
| Section508e Rqr Satisfied | Yes (1) | Section508eRqrSatisfiedInd |
| At Least5000 In Assets | Yes (1) | AtLeast5000InAssetsInd |
| Org Report Or Register State | NY | OrgReportOrRegisterStateCd |
| Form990 PF Filed With Atty Gen | Yes (1) | Form990PFFiledWithAttyGenInd |
| Private Operating Foundation | 0 | PrivateOperatingFoundationInd |
| New Substantial Contributors | 0 | NewSubstantialContributorsInd |
| Own Controlled Entity | 0 | OwnControlledEntityInd |
| Donor Advised Fund | 0 | DonorAdvisedFundInd |
| Comply With Public Insp Rqr | Yes (1) | ComplyWithPublicInspRqrInd |
| Website Address | N/A | WebsiteAddressTxt |
Persons With Books Name PersonsWithBooksName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | THE FOUNDATION | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 5167633100 | PhoneNum |
Location Of Books US Address LocationOfBooksUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | C/O MARC S COHN 53 N PARK AVE 51 | AddressLine1Txt |
| City | ROCKVILLE CENTRE | CityNm |
| State Abbreviation | NY | StateAbbreviationCd |
| ZIP | 11570 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Foreign Accounts Question | 0 | ForeignAccountsQuestionInd |
Statements Regarding Acty4720 StatementsRegardingActy4720Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Sale Or Exch Disqualified Prsn | 0 | SaleOrExchDisqualifiedPrsnInd |
| Brrw Or Lend Disqualified Prsn | 0 | BrrwOrLendDisqualifiedPrsnInd |
| Furn Goods Disqualified Prsn | 0 | FurnGoodsDisqualifiedPrsnInd |
| Pay Comp Disqualified Prsn | 0 | PayCompDisqualifiedPrsnInd |
| Transfer Ast Disqualified Prsn | 0 | TransferAstDisqualifiedPrsnInd |
| Payment To Government Official | 0 | PaymentToGovernmentOfficialInd |
| Uncorrected Prior Acts | 0 | UncorrectedPriorActsInd |
| Undistributed Income PY | 0 | UndistributedIncomePYInd |
| Business Holdings | 0 | BusinessHoldingsInd |
| Jeopardy Investments | 0 | JeopardyInvestmentsInd |
| Uncorrected PY Jeopardy Invst | 0 | UncorrectedPYJeopardyInvstInd |
| Influence Legislation | 0 | InfluenceLegislationInd |
| Influence Election | 0 | InfluenceElectionInd |
| Grants To Individuals | 0 | GrantsToIndividualsInd |
| Grants To Organizations | 0 | GrantsToOrganizationsInd |
| Noncharitable Purpose | 0 | NoncharitablePurposeInd |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | 0 | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | 0 | PayPremiumsPrsnlBnftCntrctInd |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTransInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | 0 | SubjToTaxRmnrtnExPrchtPymtInd |
Officer Dir Trst Key Empl Info OfficerDirTrstKeyEmplInfoGrp
Officer Dir Trst Key Empl OfficerDirTrstKeyEmplGrp (3 entries)
| Address Line1USAddress/AddressLine1Txt | CityUSAddress/CityNm | State AbbreviationUSAddress/StateAbbreviationCd | ZIPUSAddress/ZIPCd | TitleTitleTxt | Average Hrs Per Wk Devoted To PosAverageHrsPerWkDevotedToPosRt | CompensationCompensationAmt | Employee Benefit ProgramEmployeeBenefitProgramAmt | Expense Account Other AllwncExpenseAccountOtherAllwncAmt | Address Line2USAddress/AddressLine2Txt |
|---|---|---|---|---|---|---|---|---|---|
| MARC S COHN | |||||||||
| 53 NORTH PARK AVENUE - SUITE 51 | ROCKVILLE CENTRE | NY | 11570 | PRESIDENT | 2.00 | $0 | $0 | $0 | |
| ELLEN MENSCHER | |||||||||
| C/O MARC S COHN 53 NORTH PARK | ROCKVILLE CENTRE | NY | 11570 | VICE PRESIDENT | 0.00 | $0 | $0 | $0 | AVENUE - SUITE 51 |
| DANIEL COHN | |||||||||
| C/O MARC S COHN 53 NORTH PARK | ROCKVILLE CENTRE | NY | 11570 | VP & TREASURER | 0.00 | $0 | $0 | $0 | AVENUE - SUITE 51 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Comp Of Hghst Pd Empl Or NONE | NONE | CompOfHghstPdEmplOrNONETxt |
| Other Employee Paid Over50k | 0 | OtherEmployeePaidOver50kCnt |
| Comp Of Hghst Pd Cntrct Or NONE | NONE | CompOfHghstPdCntrctOrNONETxt |
| Contractor Paid Over50k | 0 | ContractorPaidOver50kCnt |
Sum Of Program Related Invst SumOfProgramRelatedInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Minimum Investment Return MinimumInvestmentReturnGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Average Monthly FMV Of Sec | $6,433,404 | AverageMonthlyFMVOfSecAmt |
| Average Monthly Cash Balances | $298,850 | AverageMonthlyCashBalancesAmt |
| FMV All Other Noncharitable Ast | $49,654 | FMVAllOtherNoncharitableAstAmt |
| Total FMV Of Unused Assets | $6,781,908 | TotalFMVOfUnusedAssetsAmt |
| Reduction Claimed | $0 | ReductionClaimedAmt |
| Acquisition Indebtedness | $0 | AcquisitionIndebtednessAmt |
| Adjusted Total FMV Of Unused Ast | $6,781,908 | AdjustedTotalFMVOfUnusedAstAmt |
| Cash Deemed Charitable | $101,729 | CashDeemedCharitableAmt |
| Net Vl Noncharitable Assets | $6,680,179 | NetVlNoncharitableAssetsAmt |
| Minimum Investment Return | $334,009 | MinimumInvestmentReturnAmt |
Distributable Amount DistributableAmountGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Minimum Investment Return | $334,009 | MinimumInvestmentReturnAmt |
| Tax Based On Investment Income | $3,121 | TaxBasedOnInvestmentIncomeAmt |
| Total Tax | $3,121 | TotalTaxAmt |
| Distributable Before Adj | $330,888 | DistributableBeforeAdjAmt |
| Recoveries Qualfied Distri | $0 | RecoveriesQualfiedDistriAmt |
| Distributable Before Ded | $330,888 | DistributableBeforeDedAmt |
| Deduction From Distributable | $0 | DeductionFromDistributableAmt |
| Distributable As Adjusted | $330,888 | DistributableAsAdjustedAmt |
PF Qualifying Distributions PFQualifyingDistributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expenses And Contributions | $340,224 | ExpensesAndContributionsAmt |
| Program Related Invst Total | $0 | ProgramRelatedInvstTotalAmt |
| Qualifying Distributions | $340,224 | QualifyingDistributionsAmt |
Undistributed Income UndistributedIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Distributable As Adjusted | $330,888 | DistributableAsAdjustedAmt |
| Undistributed Income PY | $246,614 | UndistributedIncomePYAmt |
| Total For Prior Years | $0 | TotalForPriorYearsAmt |
| Total Excess Distribution Cyov | $0 | TotalExcessDistributionCyovAmt |
| Qualifying Distributions | $340,224 | QualifyingDistributionsAmt |
| Applied To Year1 | $246,614 | AppliedToYear1Amt |
| Applied To Prior Years | $0 | AppliedToPriorYearsAmt |
| Treated As Distri From Corpus | $0 | TreatedAsDistriFromCorpusAmt |
| Applied To Current Year | $93,610 | AppliedToCurrentYearAmt |
| Remaining Distri From Corpus | $0 | RemainingDistriFromCorpusAmt |
| Excess Distri Cyov App CY Corpus | $0 | ExcessDistriCyovAppCYCorpusAmt |
| Excess Distribution Cyov App CY | $0 | ExcessDistributionCyovAppCYAmt |
| Total Corpus | $0 | TotalCorpusAmt |
| Prior Year Undistributed Incm | $0 | PriorYearUndistributedIncmAmt |
| Prior Year Deficiency Or Tax | $0 | PriorYearDeficiencyOrTaxAmt |
| Taxable1 | $0 | Taxable1Amt |
| Taxable2 | $0 | Taxable2Amt |
| Undistributed Income CY | $237,278 | UndistributedIncomeCYAmt |
| Corpus Distri170b1 E Or4942g3 | $0 | CorpusDistri170b1EOr4942g3Amt |
| Excess Distri Cyov From Yr5 | $0 | ExcessDistriCyovFromYr5Amt |
| Excess Distri Cyov To Next Yr | $0 | ExcessDistriCyovToNextYrAmt |
Supplementary Information SupplementaryInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributing Manager | MARC S COHN | ContributingManagerNm |
| Only Contri To Preselected | Yes (X) | OnlyContriToPreselectedInd |
Grant Or Contribution Pd Dur Yr GrantOrContributionPdDurYrGrp (12 entries)
| Address Line1RecipientUSAddress/AddressLine1Txt | CityRecipientUSAddress/CityNm | State AbbreviationRecipientUSAddress/StateAbbreviationCd | ZIPRecipientUSAddress/ZIPCd | Recipient RelationshipRecipientRelationshipTxt | Recipient Foundation StatusRecipientFoundationStatusTxt | Grant Or Contribution PurposeGrantOrContributionPurposeTxt | AmtAmt |
|---|---|---|---|---|---|---|---|
| 5 UNDER 40 FOUNDATION CORP | |||||||
| 36 WEST 9TH STREET | NEW YORK | NY | 10011 | NONE | PUBLIC CHARITY | MEDICAL RESEARCH | $10,000 |
| GIGI'S PLAYHOUSE NEW YORK CITY LLC | |||||||
| PO BOX 925 | NEW YORK | NY | 10026 | NONE | PUBLIC CHARITY | SPECIAL NEEDS EDUCATION | $5,000 |
| GREATER LONG ISLAND RUNNING CLUB | |||||||
| 101 DUPONT ST | PLAINVIEW | NY | 11803 | NONE | PUBLIC CHARITY | ATHLETIC | $3,000 |
| JCC ON THE PALISADES | |||||||
| 411 E CLINTON AVE | TENAFLY | NJ | 07670 | NONE | PUBLIC CHARITY | JEWISH EDUCATION | $20,000 |
| JEWISH FEDERATION OF NORTHERN NJ | |||||||
| 50 EISENHOWER DRIVE | PARAMUS | NJ | 07652 | NONE | PUBLIC CHARITY | JEWISH EDUCATION | $20,000 |
| LONG ISLAND CARES | |||||||
| 10 DAVIDS DR | HAUPPAUGE | NY | 11788 | NONE | PUBLIC CHARITY | FOOD BANK | $25,000 |
| RONALD MCDONALD HOUSE OF NEW YORK | |||||||
| 405 EAST 73RD STREET | NEW YORK | NY | 10021 | NONE | PUBLIC CHARITY | PROVIDES FACILITIES FOR FAMILIES OF CHILDREN WITH CANCER | $5,000 |
| ST JUDE'S CHILDRENS HOSPITAL | |||||||
| 262 DANNY THOMAS PLACE MS512 | MEMPHIS | TN | 38105 | NONE | PUBLIC CHARITY | MEDICAL RESEARCH | $25,000 |
| TEMPLE EMANUEL OF CLOSTER | |||||||
| 180 PIERMONT RD | CLOSTER | NJ | 07624 | NONE | PUBLIC CHARITY | JEWISH EDUCATION | $20,000 |
| TRANQUILITY CAMP INC | |||||||
| 170 TRANQUILITY ROAD | EARLTON | NY | 12058 | NONE | PUBLIC CHARITY | YOUTH EDUCATION AND ATHLETICS;LISTTOTAL 58397 | $114,325 |
| CONGREGATION BETH ISRAEL | |||||||
| 5600 NORTH BRAESWOOD BLVD | HOUSTON | TX | 77096 | NONE | PUBLIC CHARITY | JEWISH EDUCATION | $30,000 |
| JUPITER MEDICAL CENTER FOUNDATION | |||||||
| 1210 SOUTH OLD DIXIE HIGHWAY | JUPITER | FL | 33458 | NONE | PUBLIC CHARITY | MEDICAL CARE | $50,000 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Grant Or Contri Pd Dur Yr | $327,325 | TotalGrantOrContriPdDurYrAmt |
| Total Grant Or Contri Apprv Fut | $0 | TotalGrantOrContriApprvFutAmt |
Analysis Income Producing Acty AnalysisIncomeProducingActyGrp
Int On Sav And Temp Cash Invst IntOnSavAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Exclusion | 08 | ExclusionCd |
| Exclusion | $630 | ExclusionAmt |
Dividends And Interest From Sec Dtl DividendsAndInterestFromSecDtl
| Field | Value | IRS element (for citing) |
|---|---|---|
| Exclusion | 14 | ExclusionCd |
| Exclusion | $223,933 | ExclusionAmt |
Gain Sales Ast Oth Than Invntry GainSalesAstOthThanInvntryGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Exclusion | 18 | ExclusionCd |
| Exclusion | -$172,969 | ExclusionAmt |
Subtotals Incm Producing Acty SubtotalsIncmProducingActyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Unrelated Business Taxbl Incm | $0 | UnrelatedBusinessTaxblIncmAmt |
| Exclusion | $51,594 | ExclusionAmt |
| Related Or Exempt Function Incm | $0 | RelatedOrExemptFunctionIncmAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Income Producing Acty | $51,594 | TotalIncomeProducingActyAmt |
Trnsfr Trans Rln Nonchrtbl EO TrnsfrTransRlnNonchrtblEOGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Trnsfr Of Cash To Nonchrtbl EO | 0 | TrnsfrOfCashToNonchrtblEOInd |
| Trnsfr Other Asset Nonchrtbl EO | 0 | TrnsfrOtherAssetNonchrtblEOInd |
| Sales Or Exchanges Of Assets | 0 | SalesOrExchangesOfAssetsInd |
| Purchase Of Assets Nonchrtbl EO | 0 | PurchaseOfAssetsNonchrtblEOInd |
| Rental Of Facilities Oth Assets | 0 | RentalOfFacilitiesOthAssetsInd |
| Reimbursement Arrangements | 0 | ReimbursementArrangementsInd |
| Loans Or Loan Guarantees | 0 | LoansOrLoanGuaranteesInd |
| Performance Of Services Etc | 0 | PerformanceOfServicesEtcInd |
| Sharing Of Facilities Etc | 0 | SharingOfFacilitiesEtcInd |
| Relationships Nonchrtbl EO | 0 | RelationshipsNonchrtblEOInd |
Accounting Fees Schedule AccountingFeesSchedule
Accounting Fees Detail AccountingFeesDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Category | ACCOUNTING FEES | CategoryTxt |
| Amt | $4,980 | Amt |
| Net Investment Income | $0 | NetInvestmentIncomeAmt |
| Disbursements Charitable Prps | $4,980 | DisbursementsCharitablePrpsAmt |
Depreciation Schedule DepreciationSchedule
Depreciation Property DepreciationPropertyGrp (3 entries)
| PropertyPropertyDesc | AcquiredAcquiredDt | Cost Or Other BasisCostOrOtherBasisAmt | Prior Year DepreciationPriorYearDepreciationAmt | Computation MethodComputationMethodTxt | LifeLifeRt | Current Year ExpenseCurrentYearExpenseAmt | Net Investment IncomeNetInvestmentIncomeAmt |
|---|---|---|---|---|---|---|---|
| BUILDING | 2009-05-01 | $31,294 | $16,596 | SL | 27.500000000000 | $1,138 | $0 |
| LAND - SUGAR AND SPICE LLC | $154,200 | L | $0 | $0 | |||
| LAND - SANDP LLC | $418,531 | L | $0 | $0 |
Investments Corp Bonds Schedule InvestmentsCorpBondsSchedule
Investments Corporate Bonds InvestmentsCorporateBondsGrp (43 entries)
| BondBondNm | EOY Book ValueEOYBookValueAmt | EOYFMVEOYFMVAmt |
|---|---|---|
| 65000 AMAZON.COM 0.048 | $65,974 | $65,974 |
| 70000 APPLE INC 0.032 | $68,247 | $68,247 |
| 150000 APPLE INC 0.0325 | $148,052 | $148,052 |
| 100000 APPLE INC 0.0165 | $85,398 | $85,398 |
| 100000 APPLE INC 0.0165 | $85,398 | $85,398 |
| 100000 BERKSHIRE HATHAWAY 0.02875 | $89,701 | $89,701 |
| 150000 BERKSHIRE HATHAWAY 0.0575 | $164,544 | $164,544 |
| 50000 BERKSHIRE HATHAWAY 0.0575 | $54,848 | $54,848 |
| 100000 ELI LILLY 0.055 | $102,832 | $102,832 |
| 105000 IBM 0.07 | $107,263 | $107,263 |
| 80000 JOHNSON & JOHNSON 0.034 | $68,902 | $68,902 |
| 100000 JOHNSON & JOHNSON 0.03625 | $89,203 | $89,203 |
| 100000 MERCK & CO 0.063 | $101,732 | $101,732 |
| 100000 MICROSOFT 0.033 | $98,086 | $98,086 |
| 50000 MICROSOFT CORP 0.033 | $49,043 | $49,043 |
| 100000 MICROSOFT CORP 0.035 | $92,894 | $92,894 |
| 100000 MICROSOFT CORP 0.0345 | $89,426 | $89,426 |
| 130000 MICROSOFT CORP 0.03125 | $128,435 | $128,435 |
| 125000 PRES & FELLOWS OF HARVARD 0.03529 | $116,733 | $116,733 |
| 75000 STANFORD UNIVERSITY 0.03089 | $70,778 | $70,778 |
| 75000 UNIV OF SOUTHERN CALIFORNIA 0.03028 | $61,603 | $61,603 |
| 100000 AMAZON.COM 0.048 | $101,498 | $101,498 |
| 30000 APPLE INC 0.032 | $29,249 | $29,249 |
| 50000 APPLE INC 0.0325 | $49,351 | $49,351 |
| 100000 APPLE INC 0.043 | $99,986 | $99,986 |
| 75000 BERKSHIRE HATHAWAY 0.0575 | $82,272 | $82,272 |
| 100000 CHEVRON 0.0505 | $99,331 | $99,331 |
| 100000 CHEVRON 0.06 | $109,890 | $109,890 |
| 100000 CHEVRON 0.06 | $109,890 | $109,890 |
| 20000 JOHNSON & JOHNSON 0.034 | $17,226 | $17,226 |
| 150000 LUBRIZOL CORP 0.065 | $169,758 | $169,758 |
| 100000 WALMART 0.062 | $113,405 | $113,405 |
| 100000 WALMART 0.062 | $113,405 | $113,405 |
| 125000 WALMART 0.05625 | $135,169 | $135,169 |
| 100000 CHEVRON 0.0505 | $99,331 | $99,331 |
| 75000 WALMART 0.05 | $76,474 | $76,474 |
| 100000 WALMART 0.05625 | $108,135 | $108,135 |
| 100000 AMAZON.COM 0.0495 | $99,983 | $99,983 |
| 75000 ABBOTT LABORATORIES 0.053 | $78,029 | $78,029 |
| 100000 PROCTER & GAMBLE CO 0.058 | $108,848 | $108,848 |
| 100000 PROCTER & GAMBLE CO 0.0555 | $108,352 | $108,352 |
| 100000 CHEVRON 0.0525 | $101,576 | $101,576 |
| 100000 JPMORGAN CHASE 0.056 | $104,684 | $104,684 |
Investments Corp Stock Schedule InvestmentsCorpStockSchedule
Investments Corporate Stock InvestmentsCorporateStockGrp (26 entries)
| StockStockNm | EOY Book ValueEOYBookValueAmt | EOYFMVEOYFMVAmt |
|---|---|---|
| 1040 ALPHABET INC | $175,708 | $175,708 |
| 1540 APPLE INC | $365,488 | $365,488 |
| 4200 BGC PARTNERS INC | $40,908 | $40,908 |
| 1100 ENERGY SELECT SECTOR SPDR | $105,083 | $105,083 |
| 490 EXXON MOBIL CORP | $57,800 | $57,800 |
| 161 GENERAL ELECTRIC COMPANY | $29,328 | $29,328 |
| 300 INTERNATIONAL BUSINESS MACHINE CORP | $68,223 | $68,223 |
| 1130 ISHARES US AEROSPACE & DEFENSE | $175,794 | $175,794 |
| 380 JOHNSON & JOHNSON | $58,904 | $58,904 |
| 60 KYNDRYL HLDGS INC (SPINOFF FROM IBM) | $2,083 | $2,083 |
| 1948 NEWMARK GRP INC (SPINOFF FROM BGC) | $30,155 | $30,155 |
| 480 NORFOLK SOUTHERN CORP | $132,408 | $132,408 |
| 480 PROCTER & GAMBLE CO | $86,045 | $86,045 |
| 560 SCHLUMBERGER LTD | $24,606 | $24,606 |
| 1500 SECTOR SPDR TR TECHNOLOGY SELECT SECTOR | $350,595 | $350,595 |
| 1260 SELECT SECTOR SPDR CONSUMER STAPLES | $104,857 | $104,857 |
| 2800 SELECT SECTOR SPDR FINANCIAL | $143,752 | $143,752 |
| 915 SELECT SECTOR SPDR HEALTH CARE | $134,880 | $134,880 |
| 389 SELECT SECTOR SPDR REAL ESTATE SELECT | $17,505 | $17,505 |
| 1400 SELECT SECTOR SPDR UTILITIES | $116,102 | $116,102 |
| 320 SPDR S&P 500 | $192,816 | $192,816 |
| 815 VERIZON COMMUNICATIONS | $36,137 | $36,137 |
| 520 VISA INC | $163,842 | $163,842 |
| 6 WABTEC (SPINOFF FROM GE) | $1,204 | $1,204 |
| 53 GE HEALTHCARE TECHS INC | $4,411 | $4,411 |
| 40 GE VERNOVA LLC | $13,365 | $13,365 |
Land Etc Schedule2 LandEtcSchedule2
Land Etc LandEtcGrp (3 entries)
| Category Or ItemCategoryOrItemTxt | Cost Or Other BasisCostOrOtherBasisAmt | Accumulated DepreciationAccumulatedDepreciationAmt | Book ValueBookValueAmt |
|---|---|---|---|
| BUILDING | $31,294 | $17,734 | $13,560 |
| LAND - SUGAR AND SPICE LLC | $154,200 | $0 | $154,200 |
| LAND - SANDP LLC | $418,531 | $0 | $418,531 |
Other Assets Schedule OtherAssetsSchedule
Other Assets Schedule OtherAssetsScheduleGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | INTEREST RECEIVABLE | Desc |
| BOY Book Value | $44,954 | BOYBookValueAmt |
| EOY Book Value | $42,120 | EOYBookValueAmt |
| EOYFMV | $42,120 | EOYFMVAmt |
Other Expenses Schedule OtherExpensesSchedule
Other Expenses Schedule OtherExpensesScheduleGrp (5 entries)
| DescDesc | Revenue And Expenses Per BooksRevenueAndExpensesPerBooksAmt | Net Investment IncomeNetInvestmentIncomeAmt | Disbursements Charitable PrpsDisbursementsCharitablePrpsAmt |
|---|---|---|---|
| PUBLICATION NOTICE | $170 | $0 | $170 |
| INSURANCE | $1,267 | $0 | $1,267 |
| UTILITIES | $375 | $0 | $375 |
| LLC FILING FEE | $50 | $0 | $50 |
| REPAIRS AND MAINTENANCE | $1,938 | $0 | $1,938 |
Other Increases Schedule OtherIncreasesSchedule
Other Increases Detail OtherIncreasesDetail (2 entries)
| DescDesc | AmtAmt |
|---|---|
| UNREALIZED GAIN | $755,951 |
| DIFFERENCE BETWEEN FMV AND BASIS OF NON CASH CONTRIBUTION | $8,325 |
Taxes Schedule TaxesSchedule
Taxes Detail TaxesDetail (3 entries)
| CategoryCategoryTxt | AmtAmt | Net Investment IncomeNetInvestmentIncomeAmt | Disbursements Charitable PrpsDisbursementsCharitablePrpsAmt |
|---|---|---|---|
| REAL ESTATE TAXES | $3,869 | $0 | $3,869 |
| NYS CHAR500 TAX | $250 | $0 | $250 |
| FEDERAL TAX | $3,002 | $0 | $0 |