Form990-PF

Department of the Treasury
Internal Revenue Service
Return of Private Foundation
or Section 4947(a)(1) Nonexempt Charitable Trust
Treated as a Private Foundation
Note. The foundation may be able to use a copy of this return to satisfy state reporting requirements.
OMB No. 1545-0052
2012
Open to Public Inspection
For calendar year 2012, or tax year beginning 01-01-2012 , and ending 12-31-2012
Name of foundation
JOHN AND GOLDA COHEN TRUST
 

Number and street (or P.O. box number if mail is not delivered to street address)PO BOX 607772   Room/suite
City or town, state, and ZIP code
ORLANDO, FL32860
A Employer identification number

59-7222346
B Telephone number (see instructions)

(407) 767-0037
C bullet
G Check all that apply:

D 1. bullet
2. bullet
H Check type of organization:
I Fair market value of all assets at end
of year (from Part II, col. (c),
line 16)bullet$10,601,984J Accounting method:
 
(Part I, column (d) must be on cash basis.)
E bullet
F bullet
Part I Analysis of Revenue and Expenses (The total of amounts in columns (b), (c), and (d) may not necessarily equal the amounts in column (a) (see instructions).) (a) Revenue and
expenses per
books 		(b) Net investment
income 		(c) Adjusted net
income 		(d) Disbursements
for charitable
purposes
(cash basis only)
Revenue 1 Contributions, gifts, grants, etc., received (attach schedule)  
2 Check bullet
3 Interest on savings and temporary cash investments 1,333 1,333  
4 Dividends and interest from securities...... 205,580 205,580  
5a Gross rents.............. 558,298 558,298  
b Net rental income or (loss) 532,848
6a Net gain or (loss) from sale of assets not on line 10 Click to see attachment 29,225
b Gross sales price for all assets on line 6a 574,732
7 Capital gain net income (from Part IV, line 2)... 25,819
8 Net short-term capital gain.........  
9 Income modifications...........  
10a Gross sales less returns and allowances  
b Less: Cost of goods sold....  
c Gross profit or (loss) (attach schedule).....    
11 Other income (attach schedule)....... Click to see attachment 1,459 323  
12 Total. Add lines 1 through 11........ 795,895 791,353  
Operating and Administrative Expenses 13 Compensation of officers, directors, trustees, etc.        
14 Other employee salaries and wages......        
15 Pension plans, employee benefits.......        
16a Legal fees (attach schedule).........        
b Accounting fees (attach schedule)....... Click to see attachment 1,800      
c Other professional fees (attach schedule).... Click to see attachment 31,135 31,135    
17 Interest...............        
18 Taxes (attach schedule) (see instructions) Click to see attachment 10,902 10,902    
19 Depreciation (attach schedule) and depletion... Click to see attachment 129,879 129,879  
20 Occupancy..............        
21 Travel, conferences, and meetings.......        
22 Printing and publications..........        
23 Other expenses (attach schedule)....... Click to see attachment 44,682 43,280    
24 Total operating and administrative expenses.
Add lines 13 through 23.......... 218,398 215,196   0
25 Contributions, gifts, grants paid........ 548,000 548,000
26 Total expenses and disbursements. Add lines 24 and 25 766,398 215,196   548,000
27 Subtract line 26 from line 12:
a Excess of revenue over expenses and disbursements 29,497
b Net investment income (if negative, enter -0-) 576,157
c Adjusted net income (if negative, enter -0-)...  
For Paperwork Reduction Act Notice, see instructions.
Cat. No. 11289X Form 990-PF (2012)
Form 990-PF (2012)
Page 2
Part II Balance Sheets Attached schedules and amounts in the description column
should be for end-of-year amounts only. (See instructions.)		 Beginning of year End of year
(a) Book Value (b) Book Value (c) Fair Market Value
Assets 1 Cash—non-interest-bearing............... 1,705 2,110 2,110
2 Savings and temporary cash investments.......... 78,856 255,092 283,997
3 Accounts receivable bullet  
Less: allowance for doubtful accounts bullet        
4 Pledges receivable bullet  
Less: allowance for doubtful accounts bullet        
5 Grants receivable.................      
6 Receivables due from officers, directors, trustees, and other
disqualified persons (attach schedule) (see page 15 of the
instructions)....................      
7 Other notes and loans receivable (attach schedule) bullet  
Less: allowance for doubtful accounts bullet        
8 Inventories for sale or use...............      
9 Prepaid expenses and deferred charges...........      
10a Investments—U.S. and state government obligations (attach schedule)      
b Investments—corporate stock (attach schedule)........ 3,710,688 Click to see attachment3,738,711 4,421,133
c Investments—corporate bonds (attach schedule)........      
11 Investments—land, buildings, and equipment: basis bullet  
Less: accumulated depreciation (attach schedule) bullet        
12 Investments—mortgage loans..............      
13 Investments—other (attach schedule)........... 379,036 Click to see attachment340,645 361,525
14 Land, buildings, and equipment: basis bullet6,043,978
Less: accumulated depreciation (attach schedule) bullet518,811 5,655,046 Click to see attachment5,525,167 5,525,167
15 Other assets (describe bullet) Click to see attachment13,600 Click to see attachment8,052 Click to see attachment8,052
16 Total assets (to be completed by all filers—see the
instructions. Also, see page 1, item I) 9,838,931 9,869,777 10,601,984
Liabilities 17 Accounts payable and accrued expenses..........   954
18 Grants payable...................    
19 Deferred revenue..................    
20 Loans from officers, directors, trustees, and other disqualified persons    
21 Mortgages and other notes payable (attach schedule)......    
22 Other liabilities (describe bullet) Click to see attachment1,380,361 Click to see attachment1,380,756
23 Total liabilities (add lines 17 through 22).......... 1,380,361 1,381,710
Net Assets or Fund Balances bullet
and complete lines 24 through 26 and lines 30 and 31.
24 Unrestricted....................    
25 Temporarily restricted................    
26 Permanently restricted................    
bullet
and complete lines 27 through 31.
27 Capital stock, trust principal, or current funds......... 8,458,570 8,488,067
28 Paid-in or capital surplus, or land, bldg., and equipment fund    
29 Retained earnings, accumulated income, endowment, or other funds    
30 Total net assets or fund balances (see page 17 of the
instructions).................... 8,458,570 8,488,067
31 Total liabilities and net assets/fund balances (see page 17 of
the instructions).................. 9,838,931 9,869,777
Part III Analysis of Changes in Net Assets or Fund Balances
1 Total net assets or fund balances at beginning of year—Part II, column (a), line 30 (must agree
with end-of-year figure reported on prior year’s return)............... 1 8,458,570
2 Enter amount from Part I, line 27a..................... 2 29,497
3 Other increases not included in line 2 (itemize) bullet 3  
4 Add lines 1, 2, and 3.......................... 4 8,488,067
5 Decreases not included in line 2 (itemize) bullet 5  
6 Total net assets or fund balances at end of year (line 4 minus line 5)—Part II, column (b), line 30. 6 8,488,067
Form 990-PF (2012)
Form 990-PF (2012)
Page 3
Part IV
Capital Gains and Losses for Tax on Investment Income
(a) List and describe the kind(s) of property sold (e.g., real estate,
2-story brick warehouse; or common stock, 200 shs. MLC Co.) 		(b) How acquired
P—Purchase
D—Donation 		(c) Date acquired
(mo., day, yr.) 		(d) Date sold
(mo., day, yr.)
1 a 3500 shs Dow Chemical Company P 2011-02-03 2012-02-12
b 4500 shs Telefonica P 2011-09-20 2012-07-25
c 3500 shs Verizon P 2011-03-15 2012-01-03
d 3000 shs AT & T P 2011-01-27 2012-05-23
e 5000 De Master Blnders Ord P 2011-01-31 2012-07-02
.66 shs Duke Energy P 2011-02-02 2012-07-06
2500 Time Warner P 2011-03-10 2012-11-29
(e) Gross sales price (f) Depreciation allowed
(or allowable) 		(g) Cost or other basis
plus expense of sale 		(h) Gain or (loss)
(e) plus (f) minus (g)
a 116,014 0 115,154 860
b 47,554 0 85,372 -37,818
c 140,486 0 122,368 18,118
d 100,222 0 83,673 16,549
e 49,000 0 49,000 0
45 0 36 9
118,005 0 89,904 28,101
Complete only for assets showing gain in column (h) and owned by the foundation on 12/31/69 (l) Gains (Col. (h) gain minus
col. (k), but not less than -0-) or
Losses (from col.(h))
(i) F.M.V. as of 12/31/69 (j) Adjusted basis
as of 12/31/69 		(k) Excess of col. (i)
over col. (j), if any
a 0 0 0 860
b 0 0 0 -37,818
c 0 0 0 18,118
d 0 0 0 16,549
e 0 0 0 0
0 0 0 9
0 0 0 28,101
2 Capital gain net income or (net capital loss) Bracket If gain, also enter in Part I, line 7
If (loss), enter -0- in Part I, line 7		 Bracket 2 25,819
3 Net short-term capital gain or (loss) as defined in sections 1222(5) and (6):
If gain, also enter in Part I, line 8, column (c) (see instructions). If (loss), enter -0-
in Part I, line 8 . . . . . . . . . . . . . . . . 		Bracket 3 -19,700
Part V
Qualification Under Section 4940(e) for Reduced Tax on Net Investment Income
(For optional use by domestic private foundations subject to the section 4940(a) tax on net investment income.)

If section 4940(d)(2) applies, leave this part blank.
Was the foundation liable for the section 4942 tax on the distributable amount of any year in the base period?
If “Yes,” the foundation does not qualify under section 4940(e). Do not complete this part.
1 Enter the appropriate amount in each column for each year; see page 18 of the instructions before making any entries.
(a)
Base period years Calendar
year (or tax year beginning in) 		(b)
Adjusted qualifying distributions 		(c)
Net value of noncharitable-use assets 		(d)
Distribution ratio
(col. (b) divided by col. (c))
2011 569,554 11,065,662 0.051470
2010 449,550 11,725,713 0.038339
2009 455,740 9,798,299 0.046512
2008 389,542 8,946,464 0.043541
2007 358,225 8,076,377 0.044355
2 Total of line 1, column (d) ...................... 2 0.224217
3 Average distribution ratio for the 5-year base period—divide the total on line 2 by 5, or by
the number of years the foundation has been in existence if less than 5 years. . . 		3 0.044843
4 Enter the net value of noncharitable-use assets for 2012 from Part X, line 5..... 4 11,452,199
5 Multiply line 4 by line 3....................... 5 513,551
6 Enter 1% of net investment income (1% of Part I, line 27b)........... 6 5,762
7 Add lines 5 and 6......................... 7 519,313
8 Enter qualifying distributions from Part XII, line 4.............. 8 548,000
If line 8 is equal to or greater than line 7, check the box in Part VI, line 1b, and complete that part using a 1% tax rate. See
the Part VI instructions.
Form 990-PF (2012)
Form 990-PF (2012)
Page 4
Part VI
Excise Tax Based on Investment Income (Section 4940(a), 4940(b), 4940(e), or 4948—see page 18 of the instructions)
1a Bulletand enter “N/A” on line 1. Bracket
Date of ruling or determination letter:   (attach copy of letter if necessary–see instructions)
b 1 5,762
hereBulletand enter 1% of Part I, line 27b...................
c All other domestic foundations enter 2% of line 27b. Exempt foreign organizations enter 4% of Part I, line 12, col. (b)
2 Tax under section 511 (domestic section 4947(a)(1) trusts and taxable foundations only. Others enter -0-) 2 0
3 Add lines 1 and 2............................ 3 5,762
4 Subtitle A (income) tax (domestic section 4947(a)(1) trusts and taxable foundations only. Others enter -0-). 4  
5 Tax based on investment income. Subtract line 4 from line 3. If zero or less, enter -0- ..... 5 5,762
6 Credits/Payments:
a 2012 estimated tax payments and 2011 overpayment credited to 2012 6a  
b Exempt foreign organizations—tax withheld at source....... 6b
c Tax paid with application for extension of time to file (Form 8868) 6c  
d Backup withholding erroneously withheld ........... 6d  
7 Total credits and payments. Add lines 6a through 6d.............. Tax Paid Original Return: 0 7  
8 Enter any penalty for underpayment of estimated tax. if Form 2220 is attached. 8  
9 Tax due. If the total of lines 5 and 8 is more than line 7, enter amount owed.......Bullet 9 5,762
10 Overpayment. If line 7 is more than the total of lines 5 and 8, enter the amount overpaid...Bullet 10  
11 Enter the amount of line 10 to be: Credited to 2013 estimated taxBullet0 Refunded Bullet 11  
Part VII-A
Statements Regarding Activities
1a
During the tax year, did the foundation attempt to influence any national, state, or local legislation or did
Yes
No
it participate or intervene in any political campaign? ....................
1a
 
No
b
Did it spend more than $100 during the year (either directly or indirectly) for political purposes (see page 19 of
the instructions for definition)?............................
1b
 
No
If the answer is “Yes” to 1a or 1b, attach a detailed description of the activities and copies of any materials
published or distributed by the foundation in connection with the activities.
c
Did the foundation file Form 1120-POL for this year?.....................
1c
 
No
d
Enter the amount (if any) of tax on political expenditures (section 4955) imposed during the year:
(1) On the foundation. bullet$   (2) On foundation managers.bullet$  
e
Enter the reimbursement (if any) paid by the foundation during the year for political expenditure tax imposed
on foundation managers.bullet$  
2
Has the foundation engaged in any activities that have not previously been reported to the IRS?.......
2
 
No
If “Yes,” attach a detailed description of the activities.
3
Has the foundation made any changes, not previously reported to the IRS, in its governing instrument, articles
of incorporation, or bylaws, or other similar instruments? If “Yes,” attach a conformed copy of the changes....
3
 
No
4a
Did the foundation have unrelated business gross income of $1,000 or more during the year?........
4a
 
No
b
If “Yes,” has it filed a tax return on Form 990-T for this year?...................
4b
 
 
5
Was there a liquidation, termination, dissolution, or substantial contraction during the year?.........
5
 
No
If “Yes,” attach the statement required by General Instruction T.
6
Are the requirements of section 508(e) (relating to sections 4941 through 4945) satisfied either:
  • By language in the governing instrument, or
  • By state legislation that effectively amends the governing instrument so that no mandatory directions
    • that conflict with the state law remain in the governing instrument?................
    6
    Yes
     
    7
    Did the foundation have at least $5,000 in assets at any time during the year? If “Yes,” complete Part II, col. (c), and Part XV.
    7
    Yes
     
    8a
    Enter the states to which the foundation reports or with which it is registered (see instructions)
    bulletFL
    b
    If the answer is “Yes” to line 7, has the foundation furnished a copy of Form 990-PF to the Attorney
    General (or designate) of each state as required by General Instruction G? If “No,” attach explanation .
    8b
    Yes
     
    9
    Is the foundation claiming status as a private operating foundation within the meaning of section 4942(j)(3)
    or 4942(j)(5) for calendar year 2012 or the taxable year beginning in 2012 (see instructions for Part XIV)?
    If “Yes,” complete Part XIV.............................
    9
     
    No
    10
    Did any persons become substantial contributors during the tax year? If “Yes,” attach a schedule listing their names and addresses.
    10
     
    No
    11
    At any time during the year, did the foundation, directly or indirectly, own a controlled entity within the
    meaning of section 512(b)(13)? If "Yes," attach schedule. (see instructions) .............
    11
     
    No
    12
    Did the foundation make a distribution to a donor advised fund over which the foundation or a disqualified person had
    advisory privileges? If "Yes," attach statement (see instructions).................
    12
     
    No
    13
    Did the foundation comply with the public inspection requirements for its annual returns and exemption application?
    13
    Yes
     
    Website addressbulletN/A
    14
    The books are in care ofbulletACOSTA TAX & ACCOUNTING Telephone no.bullet (407) 388-2230
    Located atbullet399 CAROLINA AVE SUITE 200WINTER PARKFL ZIP+4bullet32789
    15
    Section 4947(a)(1) nonexempt charitable trusts filing Form 990-PF in lieu of Form 1041.........bullet
    and enter the amount of tax-exempt interest received or accrued during the year ......bullet
    15  
    16
    At any time during calendar year 2012, did the foundation have an interest in or a signature or other authority over
    a bank, securities, or other financial account in a foreign country? .................
    16
     
    No
    See instructions for exceptions and filing requirements for Form TD F 90-22.1. If "Yes", enter the name of the foreign country bullet  
    Form 990-PF (2012)
    Form 990-PF (2012)
    Page 5
    Part VII-B
    Statements Regarding Activities for Which Form 4720 May Be Required
    File Form 4720 if any item is checked in the “Yes” column, unless an exception applies.
    Yes
    No
    1a
    During the year did the foundation (either directly or indirectly):
    (1) Engage in the sale or exchange, or leasing of property with a disqualified person?
    (2) Borrow money from, lend money to, or otherwise extend credit to (or accept it from)
    a disqualified person?.........................
    (3) Furnish goods, services, or facilities to (or accept them from) a disqualified person?
    (4) Pay compensation to, or pay or reimburse the expenses of, a disqualified person?
    (5) Transfer any income or assets to a disqualified person (or make any of either available
    for the benefit or use of a disqualified person)?.................
    (6) Agree to pay money or property to a government official? (Exception. Check “No”
    if the foundation agreed to make a grant to or to employ the official for a period
    after termination of government service, if terminating within 90 days.).........
    b
    If any answer is “Yes” to 1a(1)–(6), did any of the acts fail to qualify under the exceptions described in Regulations
    section 53.4941(d)-3 or in a current notice regarding disaster assistance (see page 20 of the instructions)?...
    1b
     
     
    .........bullet
    c
    Did the foundation engage in a prior year in any of the acts described in 1a, other than excepted acts,
    that were not corrected before the first day of the tax year beginning in 2012?.............
    1c
     
    No
    2
    Taxes on failure to distribute income (section 4942) (does not apply for years the foundation was a private
    operating foundation defined in section 4942(j)(3) or 4942(j)(5)):
    a
    At the end of tax year 2012, did the foundation have any undistributed income (lines 6d
    and 6e, Part XIII) for tax year(s) beginning before 2012?...............
    If “Yes,” list the years bullet20, 20, 20, 20
    b
    Are there any years listed in 2a for which the foundation is not applying the provisions of section 4942(a)(2)
    (relating to incorrect valuation of assets) to the year’s undistributed income? (If applying section 4942(a)(2)
    to all years listed, answer “No” and attach statement—see instructions.) ..............
    2b
     
     
    c
    If the provisions of section 4942(a)(2) are being applied to any of the years listed in 2a, list the years here.
    bullet20, 20, 20, 20
    3a
    Did the foundation hold more than a 2% direct or indirect interest in any business enterprise at
    any time during the year?.........................
    b
    If “Yes,” did it have excess business holdings in 2012 as a result of (1) any purchase by the foundation
    or disqualified persons after May 26, 1969; (2) the lapse of the 5-year period (or longer period approved
    by the Commissioner under section 4943(c)(7)) to dispose of holdings acquired by gift or bequest; or (3)
    the lapse of the 10-, 15-, or 20-year first phase holding period? (Use Schedule C, Form 4720, to determine
    if the foundation had excess business holdings in 2012.)....................
    3b
     
     
    4a
    Did the foundation invest during the year any amount in a manner that would jeopardize its charitable purposes?
    4a
     
    No
    b
    Did the foundation make any investment in a prior year (but after December 31, 1969) that could jeopardize its
    charitable purpose that had not been removed from jeopardy before the first day of the tax year beginning in 2012?
    4b
     
    No
    5a
    During the year did the foundation pay or incur any amount to:
    (1) Carry on propaganda, or otherwise attempt to influence legislation (section 4945(e))?
    (2) Influence the outcome of any specific public election (see section 4955); or to carry
    on, directly or indirectly, any voter registration drive?...............
    (3) Provide a grant to an individual for travel, study, or other similar purposes?
    (4) Provide a grant to an organization other than a charitable, etc., organization described
    in section 509(a)(1), (2), or (3), or section 4940(d)(2)? (see instructions)........
    (5) Provide for any purpose other than religious, charitable, scientific, literary, or
    educational purposes, or for the prevention of cruelty to children or animals?........
    b
    If any answer is “Yes” to 5a(1)–(5), did any of the transactions fail to qualify under the exceptions described in
    Regulations section 53.4945 or in a current notice regarding disaster assistance (see instructions)? ......
    5b
     
     
    .........bullet
    c
    If the answer is “Yes” to question 5a(4), does the foundation claim exemption from the
    tax because it maintained expenditure responsibility for the grant?............
    If “Yes,” attach the statement required by Regulations section 53.4945–5(d).
    6a
    Did the foundation, during the year, receive any funds, directly or indirectly, to pay premiums on
    a personal benefit contract?........................
    b
    Did the foundation, during the year, pay premiums, directly or indirectly, on a personal benefit contract?....
    6b
     
    No
    If “Yes” to 6b, file Form 8870.
    7a
    At any time during the tax year, was the foundation a party to a prohibited tax shelter transaction?
    b
    If yes, did the foundation receive any proceeds or have any net income attributable to the transaction? ....
    7b
     
     
    Form 990-PF (2012)
    Form 990-PF (2012)
    Page 6
    Part VIII
    Information About Officers, Directors, Trustees, Foundation Managers, Highly Paid Employees,
    and Contractors
    1 List all officers, directors, trustees, foundation managers and their compensation (see instructions).
    (a) Name and address (b) Title, and average
    hours per week
    devoted to position     		(c) Compensation
     (If not paid, enter
    -0-)     		(d) Contributions to
    employee benefit plans
    and deferred compensation     		(e) Expense account,
    other allowances
    ELIZABETH ANN COHEN Trustee
    4.00     		0 0 0
    PO BOX 947786
    MAITLAND,FL32751
    RICHARD S COHEN Trustee
    2.00     		0 0 0
    PO BOX 607772
    ORLANDO,FL32860
    JOLYON ELLIS COWAN Trustee
    2.00     		0 0 0
    12 KENT SQUARE APT 2
    BROOKLINE,MA02468
    JENNY COHEN Trustee
    2.00     		0 0 0
    PO BOX 607772
    ORLANDO,FL32860
    2 Compensation of five highest-paid employees (other than those included on line 1—see instructions). If none, enter “NONE.”
    (a) Name and address of each employee paid more than $50,000 (b) Title, and average
    hours per week
    devoted to position     		(c) Compensation (d) Contributions to
    employee benefit
    plans and deferred
    compensation     		(e) Expense account,
    other allowances
    NONE
    Total number of other employees paid over $50,000...................bullet 0
    3 Five highest-paid independent contractors for professional services (see instructions). If none, enter "NONE".
    (a) Name and address of each person paid more than $50,000 (b) Type of service (c) Compensation
    NONE
    Total number of others receiving over $50,000 for professional services.............bullet0
    Part IX-A
    Summary of Direct Charitable Activities
    List the foundation’s four largest direct charitable activities during the tax year. Include relevant statistical information such as the number of organizations and other beneficiaries served, conferences convened, research papers produced, etc. Expenses
    1
     
    2  
    3  
    4  
    Form 990-PF (2012)
    Form 990-PF (2012)
    Page 7
    Part IX-B
    Summary of Program-Related Investments (see instructions)
    Describe the two largest program-related investments made by the foundation during the tax year on lines 1 and 2. Amount
    1  
    2  
    All other program-related investments. See page 24 of the instructions.
    3  
    Total. Add lines 1 through 3..........................bullet  
    Part X
    Minimum Investment Return (All domestic foundations must complete this part. Foreign foundations,
    see instructions.)
    1
    Fair market value of assets not used (or held for use) directly in carrying out charitable, etc.,
    purposes:
    a
    Average monthly fair market value of securities...................
    1a
    5,839,968
    b
    Average of monthly cash balances.......................
    1b
    1,705
    c
    Fair market value of all other assets (see instructions)................
    1c
    5,784,925
    d
    Total (add lines 1a, b, and c).........................
    1d
    11,626,598
    e
    Reduction claimed for blockage or other factors reported on lines 1a and
    1c (attach detailed explanation) .............
    1e
     
    2
    Acquisition indebtedness applicable to line 1 assets..................
    2
     
    3
    Subtract line 2 from line 1d.........................
    3
    11,626,598
    4
    Cash deemed held for charitable activities. Enter 1 1⁄2% of line 3 (for greater amount, see
    instructions) .............................
    4
    174,399
    5
    Net value of noncharitable-use assets. Subtract line 4 from line 3. Enter here and on Part V, line 4
    5
    11,452,199
    6
    Minimum investment return. Enter 5% of line 5..................
    6
    572,610
    Part XI
    Distributable Amount bullet and do not complete this part.)
    1
    Minimum investment return from Part X, line 6....................
    1
    572,610
    2a
    Tax on investment income for 2012 from Part VI, line 5......
    2a
    5,762
    b
    Income tax for 2012. (This does not include the tax from Part VI.)...
    2b
     
    c
    Add lines 2a and 2b............................
    2c
    5,762
    3
    Distributable amount before adjustments. Subtract line 2c from line 1............
    3
    566,848
    4
    Recoveries of amounts treated as qualifying distributions................
    4
     
    5
    Add lines 3 and 4............................
    5
    566,848
    6
    Deduction from distributable amount (see instructions).................
    6
     
    7
    Distributable amount as adjusted. Subtract line 6 from line 5. Enter here and on Part XIII,
    line 1................................
    7
    566,848
    Part XII
    Qualifying Distributions (see instructions)
    1
    Amounts paid (including administrative expenses) to accomplish charitable, etc., purposes:
    a
    Expenses, contributions, gifts, etc.—total from Part I, column (d), line 26 ..........
    1a
    548,000
    b
    Program-related investments—total from Part IX-B..................
    1b
     
    2
    Amounts paid to acquire assets used (or held for use) directly in carrying out charitable, etc.,
    purposes...............................
    2
     
    3
    Amounts set aside for specific charitable projects that satisfy the:
    a
    Suitability test (prior IRS approval required)....................
    3a
     
    b
    Cash distribution test (attach the required schedule) .................
    3b
     
    4
    Qualifying distributions. Add lines 1a through 3b. Enter here and on Part V, line 8, and Part XIII, line 4
    4
    548,000
    5
    Foundations that qualify under section 4940(e) for the reduced rate of tax on net investment
    income. Enter 1% of Part I, line 27b (see instructions).................
    5
    5,762
    6
    Adjusted qualifying distributions. Subtract line 5 from line 4..............
    6
    542,238
    Note: The amount on line 6 will be used in Part V, column (b), in subsequent years when calculating whether the foundation qualifies for
    the section 4940(e) reduction of tax in those years.
    Form 990-PF (2012)
    Form 990-PF (2012)
    Page 8
    Part XIII
    Undistributed Income (see instructions)
    (a)
    Corpus     		(b)
    Years prior to 2011     		(c)
    2011     		(d)
    2012
    1 Distributable amount for 2012 from Part XI, line 7 566,848
    2 Undistributed income, if any, as of the end of 2012:
    a Enter amount for 2011 only....... 545,713
    b Total for prior years:20, 20, 20  
    3 Excess distributions carryover, if any, to 2012:
    a From 2007.......  
    b From 2008.......  
    c From 2009.......  
    d From 2010.......  
    e From 2011.......  
    fTotal of lines 3a through e.........  
    4Qualifying distributions for 2012 from Part
    XII, line 4: bullet$ 548,000
    a Applied to 2011, but not more than line 2a 545,713
    b Applied to undistributed income of prior years
    (Election required—see instructions)......     		 
    c Treated as distributions out of corpus (Election
    required—see instructions).........     		 
    d Applied to 2012 distributable amount.....  
    e Remaining amount distributed out of corpus 2,287
    5 Excess distributions carryover applied to 2012. 2,287 2,287
    (If an amount appears in column (d), the
    same amount must be shown in column (a).)
    6Enter the net total of each column as
    indicated below:
    a Corpus. Add lines 3f, 4c, and 4e. Subtract line 5  
    b Prior years’ undistributed income. Subtract
    line 4b from line 2b ...........     		 
    c Enter the amount of prior years’ undistributed
    income for which a notice of deficiency has
    been issued, or on which the section 4942(a)
    tax has been previously assessed......     		 
    d Subtract line 6c from line 6b. Taxable amount
    —see instructions ...........     		 
    e Undistributed income for 2011. Subtract line
    4a from line 2a. Taxable amount—see
    instructions .............     		 
    f Undistributed income for 2012. Subtract
    lines 4d and 5 from line 1. This amount must
    be distributed in 2013 ..........     		564,561
    7 Amounts treated as distributions out of
    corpus to satisfy requirements imposed by
    section 170(b)(1)(F) or 4942(g)(3) (see
    instructions) .............     		 
    8Excess distributions carryover from 2007 not
    applied on line 5 or line 7 (see instructions) ...     		 
    9Excess distributions carryover to 2013.
    Subtract lines 7 and 8 from line 6a ......     		 
    10 Analysis of line 9:
    a Excess from 2008....  
    b Excess from 2009....  
    c Excess from 2010....  
    d Excess from 2011....  
    e Excess from 2012....  
    Form 990-PF (2012)
    Form 990-PF (2012)
    Page 9
    Part XIV
    Private Operating Foundations (see instructions and Part VII-A, question 9)
    1a If the foundation has received a ruling or determination letter that it is a private operating
    foundation, and the ruling is effective for 2012, enter the date of the ruling.......bullet
     
    b Check box to indicate whether the organization is a private operating foundation described in section or
    2a Enter the lesser of the adjusted net
    income from Part I or the minimum
    investment return from Part X for each
    year listed ..........     		Tax year Prior 3 years (e) Total
    (a) 2012 (b) 2011 (c) 2010 (d) 2009
             
    b 85% of line 2a .........          
    c Qualifying distributions from Part XII,
    line 4 for each year listed .....     		         
    d Amounts included in line 2c not used directly
    for active conduct of exempt activities ....     		         
    e Qualifying distributions made directly
    for active conduct of exempt activities.
    Subtract line 2d from line 2c ....     		         
    3 Complete 3a, b, or c for the
    alternative test relied upon:
    a “Assets” alternative test—enter:
    (1) Value of all assets ......          
    (2) Value of assets qualifying
    under section 4942(j)(3)(B)(i)    		          
    b “Endowment” alternative test— enter 2⁄3
    of minimum investment return shown in
    Part X, line 6 for each year listed...     		         
    c “Support” alternative test—enter:
    (1) Total support other than gross
    investment income (interest,
    dividends, rents, payments
    on securities loans (section
    512(a)(5)), or royalties) ....     		         
    (2) Support from general public
    and 5 or more exempt
    organizations as provided in
    section 4942(j)(3)(B)(iii)....     		         
    (3) Largest amount of support
    from an exempt organization    		          
    (4) Gross investment income          
    Part XV
    Supplementary Information (Complete this part only if the organization had $5,000 or more in
    assets at any time during the year—see instructions.)
    1Information Regarding Foundation Managers:
    aList any managers of the foundation who have contributed more than 2% of the total contributions received by the foundation
    before the close of any tax year (but only if they have contributed more than $5,000). (See section 507(d)(2).)
    NONE
    bList any managers of the foundation who own 10% or more of the stock of a corporation (or an equally large portion of the
    ownership of a partnership or other entity) of which the foundation has a 10% or greater interest.
    NONE
    2Information Regarding Contribution, Grant, Gift, Loan, Scholarship, etc., Programs:
    Check here bullet
    aThe name, address, and telephone number of the person to whom applications should be addressed:
    bThe form in which applications should be submitted and information and materials they should include:
    cAny submission deadlines:
    dAny restrictions or limitations on awards, such as by geographical areas, charitable fields, kinds of institutions, or other
    factors:
    Form 990-PF (2012)
    Form 990-PF (2012)
    Page 10
    Part XV
    Supplementary Information (continued)
    3 Grants and Contributions Paid During the Year or Approved for Future Payment
    Recipient If recipient is an individual,
    show any relationship to
    any foundation manager
    or substantial contributor
    		 Foundation
    status of
    recipient     		Purpose of grant or
    contribution     		Amount
    Name and address (home or business)
    aPaid during the year
    CAMBRIDGE CENTER FOR ADULT EDUCATION
    42 BRATTLE STREET
    CAMBRIDGE,MA02138     		  501(c)(3) GeneralDonation toFund 1,300
    CAMBRIDGE HOUSING ASSISTANCE
    678 MASSACHUSETTS AVE STE 502
    CAMBRIDGE,MA02139     		  501(c)(3) GeneralDonation toFund 10,500
    CAPE COD MUSEUM OF NATURAL HISTORY
    869 ROUTE 6A
    BREWSTER,MA02631     		  501(c)(3) GeneralDonation toFund 500
    CENTRAL FL WOMEN'S EMERGENCY FUND
    PO BOX 536522
    ORLANDO,FL32853     		  501(c)(3) GeneralDonation toFund 10,000
    CREALDE SCHOOL OF ART
    500 ST ANDREWS BLVD
    WINTER PARK,FL32792     		  501(c)(3) GeneralDonation toFund 5,500
    DOOR TO DOOR TRANSPORTATION BY SCM
    167 HOLLAND ST
    SOMERVILLE,MA02144     		  501(c)(3) GeneralDonation toFund 4,000
    ENGENDERHEALTH INC
    440 NINTH AVENUE
    NEW YORK,NY10001     		  501(c)(3) GeneralDonation toFund 22,000
    HARBOR HOUSE
    PO BOX 680748
    ORLANDO,FL32868     		  501(c)(3) GeneralDoantion toFund 19,500
    HEALTHCARE CENTER FOR THE HOMELESS
    232 N ORANGE BLOSSOM TRL
    ORLANDO,FL32805     		  501(c)(3) GeneralDonation toFund 15,000
    HOMELESS PREVENTION COUNCIL
    PO BOX 828
    ORLEANS,MA02653     		  501(c)(3) GeneralDonation toFund 3,500
    HOPE COMMUNITY CENTER
    1016 N PARK AVENUE
    APOPKA,FL32703     		  501(c)(3) GeneralDonation toFund 15,000
    INSIGHT MEDITATION SOCIETY
    1230 PLEASANT STREET
    BARRE,MA01005     		  501(c)(3) GeneralDonation toFund 500
    IPAS
    PO BOX 5027
    CHAPEL HILL,NC27514     		  501(c)(3) GeneralDonation toFund 30,000
    ITN ORLANDO
    988 WOODCOCK ROD SUITE 200
    ORLANDO,FL32803     		  501(c)(3) GeneralDonation toFund 12,000
    JEWISH FAMILY SERVICES OF GREATER ORLANDO
    2100 LEE ROAD
    WINTER PARK,FL32789     		  501(c)(3) GeneralDonation toFund 20,000
    LA AMISTAD FOUNDATION
    8400 LA AMISTAD COVE
    FERN PARK,FL32730     		  501(c)(3) GeneralDonation toFund 30,000
    LOWER CAPE OUTREACH COUNCIL INC
    19 BREWSTER CROSS ROAD
    ORLEANS,MA02653     		  501(c)(3) GeneralDonation toFund 2,250
    MAITLAND ART & HISTORY CENTER
    221 WEST PACKWOOD AVENUE
    MAITLAND,FL32751     		  501(c)(3) GeneralDonation toFund 1,000
    MSI-US
    61 FARRAND ROAD
    PRINCETON,NJ08540     		  501(c)(3) GeneralDonation toFund 71,500
    MUSEUM OF SCIENCE
    SCIENCE PARK
    BOSTON,MA02114     		  501(c)(3) GeneralDonation toFund 2,000
    NEGRO SPIRITUAL SCHOLARSHIP FOUNDATION
    PO BOX 547728
    ORLANDO,FL32854     		  501(c)(3) GeneralDonation toFund 250
    NEW ORLEANS JAZZ & HERITAGE FOUNDATION
    336 CAMP ST STE 250
    NEW ORLEANS,LA70130     		  501(c)(3) GeneralDonation toFund 1,000
    PCI MEDIA IMPACT
    777 UNITED NATIONS PLAZA 5TH FLOOR
    NEW YORK,NY10017     		  501(c)(3) GeneralDonation toFund 40,000
    PLANNED PARENTHOOD OF GREATER ORLAN
    1350 W COLONIAL DRIVE
    ORLANDO,FL32804     		  501(c)(3) GeneralDonation toFund 20,000
    SHEPHERDS' HOPE
    4851 S APOPKA VINELAND ROAD
    ORLANDO,FL32851     		  501(c)(3) GeneralDonation toFund 22,500
    SIERRA CLUB OF CENTRAL FL
    691 ABERDEEN LANE
    WINTER SPRINGS,FL32708     		  501(c)(3) GeneralDonation toFund 750
    THE FAMILY PANTRY CORP
    133 QUEEN ANNE RD
    HARWICH,MA02645     		  501(c)(3) GeneralDonation toFund 1,700
    THE FOOD PROJECT INC
    PO BOX 705
    LINCOLN,MA01773     		  501(c)(3) GeneralDonation toFund 8,000
    TRANSITION HOUSE
    1035 CAMBRIDGE STREET B10
    CAMBRIDGE,MA02141     		  501(c)(3) GeneralDonation toFund 19,500
    TRUSTEES OF RESERVATIONS
    572 ESSEX STREET
    BEVERLY,MA01915     		  501(c)(3) GeneralDonation toFund 5,000
    UNIVERSITY UNITARIAN UNIVERSALIST SOCIETY
    PO BOX 780997
    ORLANDO,FL32878     		  501(c)(3) GeneralDonation toFund 7,000
    WBUR BOSTON UNIVERSITY RADIO
    890 COMMONWEALTH AVENUE
    BOSTON,MA02215     		  501(c)(3) GeneralDonation toFund 7,000
    WGBH EDUCATIONAL FOUNDATION
    125 WESTERN AVENUE
    BOSTON,MA02134     		  501(c)(3) GeneralDonation toFund 13,000
    WINTER PARK LIBRARY ASSN
    460 E NEW ENGLAND AVE
    WINTER PARK,FL32789     		  501(c)(3) GeneralDonation toFund 1,000
    WMFE-TV
    11510 E COLONIAL DRIVE
    ORLANDO,FL32817     		  501(c)(3) GeneralDonation toFund 2,500
    WORLD MUSIC INC
    720 MASSACHUSETTS AVE
    CAMBRIDGE,MA02139     		  501(c)(3) GeneralDonation toFund 1,100
    WRITE BOSTON
    43 HAWKINS STREET
    BOSTON,MA02114     		  501(c)(3) GeneralDonation toFund 500
    WUCF PUBLIC TV
    12461 RESEARCH PKWY ST550
    ORLANDO,FL32826     		  501(c)(3) GeneralDonation toFund 1,500
    BRAZIL FOUNDATION
    345 7TH AVE 1401
    NEW YORK,NY10001     		  501(c)(3) GeneralDonation toFund 2,000
    COMMUNITY BOATING INC
    21 DAVID MUGAR WAY
    BOSTON,MA02114     		  501(c)(3) GeneralDonation toFund 750
    COMMUNITY LEGAL SERVICES
    122 EAST COLONIA DRIVE 200
    ORLANDO,FL32801     		  501(c)(3) GeneralDonation toFund 2,150
    COOLIDGE CORNER THEATRE FOUNDATION
    290 HARVARD STREET
    BROOKLINE,MA02446     		  501(c)(3) GeneralDonation toFund 1,200
    CRADLES TO CRAYONS
    155 NORTH BEACON STREET
    BRIGHTON,MA02135     		  501(c)(3) GeneralDonation toFund 7,000
    FLORIDA TRAIL
    5415 SW 13TH ST
    GAINESVILLE,FL32608     		  501(c)(3) GeneralDonation toFund 500
    MUSTARD SEED
    12 MUSTARD SEED LANE
    ORLANDO,FL32810     		  501(c)(3) GeneralDonation toFund 1,000
    NATURE CONSERVANCY
    222 S WESTMONTE DR 300
    ALTAMONTE SPRINGS,FL32714     		  501(c)(3) GeneralDonation toFund 300
    ORLEANS CONSERVATION TRUST
    PO BOX 1078
    E ORLEANS,MA02643     		  501(c)(3) GeneralDonation toFund 2,250
    SECOND HARVEST
    2008 BRENGLE AVENUE
    ORLANDO,FL32808     		  501(c)(3) GeneralDonation toFund 3,300
    FRIENDS OF SNOW LIBRARY
    PO BOX 481
    ORLEANS,MA02653     		  501(c)(3) GeneralDonation toFund 250
    SOUTHERN DHARMA
    215 DHARMA PATH
    HOT SPRINGS,NC28743     		  501(c)(3) GeneralDonation toFund 500
    COALITION FOR THE HOMELESS
    639 W CENTRAL BLVD
    ORLANDO,FL32801     		  501(c)(3) GeneralDonation toFund 37,500
    CELEBRITY SERIES OF BOSTON INC
    20 PARK PLAZA SUITE 832
    BOSTON,MA02116     		  501(c)(3) GeneralDonation toFund 15,000
    BOYS & GIRLS CLUB
    1275 PEACHTREE ST NE
    ATLANTA,GA30309     		  501(c)(3) GeneralDonation toFund 5,000
    COMMUNITY FOUNDATION OF CENTRAL FLORIDA
    1411 EDGEWATER DRIVE ST 203
    ORLANDO,FL32804     		  501(c)(3) GeneralDonation toFund 2,200
    LEAGUE OF WOMEN VOTERS
    1730 M STREET NW SUITE 1000
    WASHINGTON,DC20036     		  501(c)(3) GeneralDonation toFund 500
    CHATHAM UNITARIAN UNIVERSALIST
    819 MAIN STREET
    CHATHAM,MA02633     		  501(c)(3) GeneralDonation toFund 2,250
    TULANE SPHTM
    1440 CANAL ST
    NEW ORLEANS,LA70112     		  501(c)(3) GeneralDonation toFund 2,500
    HAMAATSA INC
    PO BOX 66707
    ALBUQUERQUE,NM87193     		  501(c)(3) GeneralDonation toFund 3,500
    CENTER FOR COURAGE & RENEWAL
    1402 3RD AVE SUITE 709
    SEATTLE,WA98101     		  501(c)(3) GeneralDonation toFund 1,000
    BOSTON CHILDREN'S HOSPITAL
    300 LONGWOOD AVENUE
    BOSTON,MA02115     		  501(c)(3) GeneralDonation toFund 1,000
    COURAGEOUS SAILING
    ONE FIRST AVENUE
    BOSTON,MA02129     		  501(c)(3) GeneralDonation toFund 2,500
    GIRLS LEADERSHIP INSTITUTE
    155 FILBERT STREET
    OAKLAND,CA94607     		  501(c)(3) GeneralDonation toFund 3,000
    HORIZON COMMUNITY IN PRISONS
    2245 SOUTH MONROE
    TALLAHASSEE,FL32101     		  501(c)(3) GeneralDonation toFund 1,500
    JEWISH CAUSES OF CHOICE
    5 2ND AVE SUITE 200
    NEEDHAM,MA02494     		  501(c)(3) GeneralDonation toFund 2,500
    NEW ENGLAND ZOO
    1 FRANKLIN PARK ROAD
    BOSTON,MA02121     		  501(c)(3) GeneralDonation toFund 1,750
    ORANGE AUDUBON SOCIETY
    1920 NORTH FOREST AVENUE
    ORLANDO,FL328031537     		  501(c)(3) GeneralDonation toFund 750
    PASSIM FOLK CENTER
    47 PALMER STREET
    CAMBRIDGE,MA02138     		  501(c)(3) GeneralDonation toFund 750
    ROOM TO GROW
    142 BERKELEY STREET
    BOSTON,MA02116     		  501(c)(3) GeneralDonation toFund 8,000
    UMMF CENTER FOR MINDFULNESS
    222 MAPLE AVENUE
    SHREWSBURY,MA01545     		  501(c)(3) GeneralDonation toFund 2,500
    UNIVERSITY CLUB OF WINTER PARK
    841 N PARK AVE
    WINTER PAR,FL32789     		  501(c)(3) GeneralDonation toFund 1,000
    WCAI PUBLIC RADIO
    3 WATER STREET
    WOODS HOLE,MA02543     		  501(c)(3) GeneralDonation toFund 1,500
    WDSC PUBLIC RADIO
    PO BOX 9245
    DAYTONA BEACH,FL32114     		  501(c)(3) GeneralDonation toFund 1,500
    WELLFLEET BAY WILDLIFE SANCTUARY
    291 ST HWY ROUTE 6
    SOUTH WELLFLEET,MA02663     		  501(c)(3) GeneralDonation toFund 500
    WIKIPEDIA
    PO BOX 98204
    WASHINGTON,DC20090     		  501(c)(3) GeneralDonation toFund 250
    Total .................................bullet 3a 548,000
    bApproved for future payment
    Total .................................bullet 3b  
    Form 990-PF (2012)
    Form 990-PF (2012)
    Page 11
    Part XVI-A
    Analysis of Income-Producing Activities
    Enter gross amounts unless otherwise indicated. Unrelated business income Excluded by section 512, 513, or 514 (e)
    Related or exempt
    function income
    (See instructions.)
    1Program service revenue: (a)
    Business code     		(b)
    Amount     		(c)
    Exclusion code     		(d)
    Amount
    a
    b
    c
    d
    e
    f
    gFees and contracts from government agencies          
    2 Membership dues and assessments....          
    3Interest on savings and temporary cash investments     14 1,333  
    4 Dividends and interest from securities....     14 205,580  
    5 Net rental income or (loss) from real estate:
    aDebt-financed property......          
    bNot debt-financed property.....     16 538,268  
    6Net rental income or (loss) from personal property          
    7 Other investment income.....          
    8Gain or (loss) from sales of assets other than inventory     18 29,225  
    9 Net income or (loss) from special events:          
    10 Gross profit or (loss) from sales of inventory..          
    11 Other revenue: a
    b
    c
    d
    e
    12 Subtotal. Add columns (b), (d), and (e)..   774,406  
    13Total. Add line 12, columns (b), (d), and (e)..................
    13774,406
    (See worksheet in line 13 instructions to verify calculations.)
    Part XVI-B
    Relationship of Activities to the Accomplishment of Exempt Purposes
    Line No.
    DownArrow     		Explain below how each activity for which income is reported in column (e) of Part XVI-A contributed importantly to
    the accomplishment of the foundation’s exempt purposes (other than by providing funds for such purposes). (See
    instructions.)
    Form 990-PF (2012)
    Form 990-PF (2012)
    Page 12
    Part XVII
    Information Regarding Transfers To and Transactions and Relationships With Noncharitable Exempt Organizations
    1
    Did the organization directly or indirectly engage in any of the following with any other organization described in section
    Yes
    No
    501(c) of the Code (other than section 501(c)(3) organizations) or in section 527, relating to political organizations?
    a
    Transfers from the reporting foundation to a noncharitable exempt organization of:
    (1) Cash...................................
    1a(1)
     
    No
    (2) Other assets.................................
    1a(2)
     
    No
    b
    Other transactions:
    (1) Sales of assets to a noncharitable exempt organization....................
    1b(1)
     
    No
    (2) Purchases of assets from a noncharitable exempt organization..................
    1b(2)
     
    No
    (3) Rental of facilities, equipment, or other assets.......................
    1b(3)
     
    No
    (4) Reimbursement arrangements...........................
    1b(4)
     
    No
    (5) Loans or loan guarantees.............................
    1b(5)
     
    No
    (6) Performance of services or membership or fundraising solicitations................
    1b(6)
     
    No
    c
    Sharing of facilities, equipment, mailing lists, other assets, or paid employees..............
    1c
     
    No
    d
    If the answer to any of the above is “Yes,” complete the following schedule. Column (b) should always show the fair market value
    of the goods, other assets, or services given by the reporting foundation. If the foundation received less than fair market value
    in any transaction or sharing arrangement, show in column (d) the value of the goods, other assets, or services received.
    (a) Line No. (b) Amount involved (c) Name of noncharitable exempt organization (d) Description of transfers, transactions, and sharing arrangements
    2a
    Is the foundation directly or indirectly affiliated with, or related to, one or more tax-exempt organizations
    described in section 501(c) of the Code (other than section 501(c)(3)) or in section 527?...........
    b
    If “Yes,” complete the following schedule.
    (a) Name of organization (b) Type of organization (c) Description of relationship
    Sign Here
    Under penalties of perjury, I declare that I have examined this return, including accompanying schedules and statements, and to the best of my knowledge and belief, it is true, correct, and complete. Declaration of preparer (other than taxpayer or fiduciary) is based on all information of which preparer has any knowledge.
    Bullet Bullet
    May the IRS discuss this return
    with the preparer shown below
    (see instr.)?
    Signature of officer or trustee Date Title
    Paid Preparer Use Only Print/Type preparer's name Preparer's Signature Date PTIN
    Firm's namebullet



    Firm's addressbullet







         		Firm's EINbullet
    Phone no.
    Form 990-PF (2012)
    Additional Data


    Software ID:  
    Software Version:  
    Part VI Line 7 - Tax Paid Original Return: 0


    Form 990PF - Special Condition Description:
    Special Condition Description

    TY 2012 AccountingFeesSchedule
    Name:
    JOHN AND GOLDA COHEN TRUST
    EIN: 59-7222346
    Category Amount Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
    Acosta Tax & Accounting Tax Preparation 1,800      

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    TY 2012 DepreciationSchedule
    Name:
    JOHN AND GOLDA COHEN TRUST
    EIN: 59-7222346
    Description of Property Date Acquired Cost or Other Basis Prior Years' Depreciation Computation Method Rate /
    Life (# of years)    		 Current Year's Depreciation Expense Net Investment Income Adjusted Net Income Cost of Goods Sold Not Included
    Denny's 2008-07-01 479,955 37,735 SL 39.00 9,741      
    LJS Port Richey 2007-09-28 1,185,150 97,808 SL 39.00 24,499      
    TGI Fridays 2008-07-25 2,754,706 195,420 SL 39.00 56,507      
    Tire Kingdom 2009-04-01 402,652 27,961 SL 39.00 10,324      
    Macaroni Grill 2010-12-29 1,404,377 30,008 SL 39.00 28,808      

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    TY 2012 GainLossSaleOtherAssetsSch
    Name:
    JOHN AND GOLDA COHEN TRUST
    EIN: 59-7222346
    Name Date Acquired How Acquired Date Sold Purchaser Name Gross Sales Price Basis Basis Method Sales Expenses Total (net) Accumulated Depreciation
    3000 shs AT & T 2011-01 Purchased 2012-05   100,222 83,673     16,549  
    5000 shs De Master Blndrs Ord 2011-01 Purchased 2012-07   49,000 49,000        
    .66 shs Duke Energy 2011-02 Purchased 2012-07   45 36     9  
    2500 shs Time Warner Inc 2011-02 Purchased 2012-07   118,005 89,904     28,101  
    3500 Dow Chemical Company 2011-02 Purchased 2012-02   116,014 115,154     860  
    4500 shs Telefonica SA Spon ADR 2011-09   2012-07   47,554 85,372     -37,818  
    3500 shs Verizon 2011-03 Purchased 2012-01   140,486 122,368     18,118  
    Capital Gain from Partnerships         3,406       3,406  

    TY 2012 InvestmentsCorpStockSchedule
    Name:
    JOHN AND GOLDA COHEN TRUST
    EIN: 59-7222346
    Name of Stock End of Year Book Value End of Year Fair Market Value
    Charles Schwab 3,738,711 4,421,133

    TY 2012 InvestmentsOtherSchedule2
    Name:
    JOHN AND GOLDA COHEN TRUST
    EIN: 59-7222346
    Category/ Item Listed at Cost or FMV Book Value End of Year Fair Market Value
    Alternative Investments   340,645 361,525

    TY 2012 LandEtcSchedule2
    Name:
    JOHN AND GOLDA COHEN TRUST
    EIN: 59-7222346
    Category / Item Cost / Other Basis Accumulated Depreciation Book Value End of Year Fair Market Value
    Dennys 297,093 47,476 249,617  
    LJS Port Richey 1,185,150 122,307 1,062,843  
    T.G.I. Fridays 2,754,706 251,927 2,502,779  
    Tire Kingdom 402,652 38,285 364,367  
    Macaroni Grill 1,404,377 58,816 1,345,561  


    TY 2012 OtherAssetsSchedule
    Name:
    JOHN AND GOLDA COHEN TRUST
    EIN: 59-7222346
    Description Beginning of Year - Book Value End of Year - Book Value End of Year - Fair Market Value
    Prepaid Taxes 13,600    
    Taxes Receivable   8,052 8,052
    Prepaid Taxes 13,600    
    Taxes Receivable   8,052 8,052
    Prepaid Taxes 13,600    
    Taxes Receivable   8,052 8,052


    TY 2012 OtherAssetsSchedule
    Name:
    JOHN AND GOLDA COHEN TRUST
    EIN: 59-7222346
    Description Beginning of Year - Book Value End of Year - Book Value End of Year - Fair Market Value
    Prepaid Taxes 13,600    
    Taxes Receivable   8,052 8,052
    Prepaid Taxes 13,600    
    Taxes Receivable   8,052 8,052
    Prepaid Taxes 13,600    
    Taxes Receivable   8,052 8,052


    TY 2012 OtherAssetsSchedule
    Name:
    JOHN AND GOLDA COHEN TRUST
    EIN: 59-7222346
    Description Beginning of Year - Book Value End of Year - Book Value End of Year - Fair Market Value
    Prepaid Taxes 13,600    
    Taxes Receivable   8,052 8,052
    Prepaid Taxes 13,600    
    Taxes Receivable   8,052 8,052
    Prepaid Taxes 13,600    
    Taxes Receivable   8,052 8,052


    TY 2012 OtherExpensesSchedule
    Name:
    JOHN AND GOLDA COHEN TRUST
    EIN: 59-7222346
    Description Revenue and Expenses per Books Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
    Rental Expenses 25,450 25,450    
    Dues 1,040      
    Partnership Expenses 14,030 14,030    
    Penalties 250      
    Telephone 112      
    Partnership Loss 3,800 3,800    


    TY 2012 OtherIncomeSchedule2
    Name:
    JOHN AND GOLDA COHEN TRUST
    EIN: 59-7222346
    Description Revenue And Expenses Per Books Net Investment Income Adjusted Net Income
    Miscellaneous 1,136    
    Royalty 323 323  


    TY 2012 OtherLiabilitiesSchedule
    Name:
    JOHN AND GOLDA COHEN TRUST
    EIN: 59-7222346
    Description Beginning of Year - Book Value End of Year - Book Value
    Unrealized Gain/Loss 1,380,361 1,380,756
    Unrealized Gain/Loss 1,380,361 1,380,756


    TY 2012 OtherLiabilitiesSchedule
    Name:
    JOHN AND GOLDA COHEN TRUST
    EIN: 59-7222346
    Description Beginning of Year - Book Value End of Year - Book Value
    Unrealized Gain/Loss 1,380,361 1,380,756
    Unrealized Gain/Loss 1,380,361 1,380,756


    TY 2012 OtherProfessionalFeesSchedule
    Name:
    JOHN AND GOLDA COHEN TRUST
    EIN: 59-7222346
    Category Amount Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
    Charles Schwab Investment Fees 31,135 31,135    


    TY 2012 TaxesSchedule
    Name:
    JOHN AND GOLDA COHEN TRUST
    EIN: 59-7222346
    Category Amount Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
    Excise Tax 5,548 5,548    
    Foreign Tax Paid 5,354 5,354