Form990-PF

Department of the Treasury
Internal Revenue Service
Return of Private Foundation
or Section 4947(a)(1) Trust Treated as Private Foundation
bulletDo not enter Social Security numbers on this form as it may be made public. By law, the IRS cannot redact the information on the form.
bulletInformation about Form 990-PF and its instructions is at www.irs.gov/form990pf.
OMB No. 1545-0052
2013
Open to Public Inspection
For calendar year 2013, or tax year beginning 01-01-2013 , and ending 12-31-2013
Name of foundation
MAX KAGAN FAMILY FOUNDATION
 

Number and street (or P.O. box number if mail is not delivered to street address)51 PINE STREET   Room/suite
City or town, state or province, country, and ZIP or foreign postal code
ORONO, ME04473
A Employer identification number

01-6019033
B Telephone number (see instructions)

(978) 546-1188
C bullet
G Check all that apply:

D 1. bullet
2. bullet
E 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$3,814,473J Accounting method:
 
(Part I, column (d) must be on cash basis.)
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) 24,900
2 Check bullet
3 Interest on savings and temporary cash investments 13,549 13,549  
4 Dividends and interest from securities...... 83,428 83,428  
5a Gross rents..............      
b Net rental income or (loss)  
6a Net gain or (loss) from sale of assets not on line 10 233,999
b Gross sales price for all assets on line 6a 1,556,044
7 Capital gain net income (from Part IV, line 2)... 233,999
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).......      
12 Total. Add lines 1 through 11........ 355,876 330,976  
Operating and Administrative Expenses 13 Compensation of officers, directors, trustees, etc. 0 0   0
14 Other employee salaries and wages...... 4,206 0   3,365
15 Pension plans, employee benefits.......        
16a Legal fees (attach schedule).........        
b Accounting fees (attach schedule)....... Click to see attachment 2,500 0   0
c Other professional fees (attach schedule).... Click to see attachment 30,273 30,273   0
17 Interest............... 177 177   0
18 Taxes (attach schedule) (see instructions) Click to see attachment 6,839 2,792   603
19 Depreciation (attach schedule) and depletion...      
20 Occupancy..............        
21 Travel, conferences, and meetings.......        
22 Printing and publications..........        
23 Other expenses (attach schedule).......        
24 Total operating and administrative expenses.
Add lines 13 through 23.......... 43,995 33,242   3,968
25 Contributions, gifts, grants paid........ 146,900 146,900
26 Total expenses and disbursements. Add lines 24 and 25 190,895 33,242   150,868
27 Subtract line 26 from line 12:
a Excess of revenue over expenses and disbursements 164,981
b Net investment income (if negative, enter -0-) 297,734
c Adjusted net income (if negative, enter -0-)...  
For Paperwork Reduction Act Notice, see instructions.
Cat. No. 11289X Form 990-PF (2013)
Form 990-PF (2013)
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...............      
2 Savings and temporary cash investments.......... 185,548 99,354 99,354
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 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) 174,813 Click to see attachment174,813 242,224
b Investments—corporate stock (attach schedule)........ 2,312,233 Click to see attachment2,280,007 2,835,972
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)........... 434,058 Click to see attachment681,974 636,923
14 Land, buildings, and equipment: basis bullet  
Less: accumulated depreciation (attach schedule) bullet        
15 Other assets (describe bullet)      
16 Total assets (to be completed by all filers—see the
instructions. Also, see page 1, item I) 3,106,652 3,236,148 3,814,473
Liabilities 17 Accounts payable and accrued expenses..........    
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 attachment84,662 Click to see attachment40,517
23 Total liabilities (add lines 17 through 22).......... 84,662 40,517
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......... 1,545,996 1,545,996
28 Paid-in or capital surplus, or land, bldg., and equipment fund 0 0
29 Retained earnings, accumulated income, endowment, or other funds 1,475,994 1,649,635
30 Total net assets or fund balances (see page 17 of the
instructions).................... 3,021,990 3,195,631
31 Total liabilities and net assets/fund balances (see page 17 of
the instructions).................. 3,106,652 3,236,148
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 3,021,990
2 Enter amount from Part I, line 27a..................... 2 164,981
3 Other increases not included in line 2 (itemize) bulletClick to see attachment 3 8,660
4 Add lines 1, 2, and 3.......................... 4 3,195,631
5 Decreases not included in line 2 (itemize) bullet 5 0
6 Total net assets or fund balances at end of year (line 4 minus line 5)—Part II, column (b), line 30. 6 3,195,631
Form 990-PF (2013)
Form 990-PF (2013)
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 UBS - 62596      
b UBS - 62596      
c UBS - 62596      
d UBS - 62597      
e UBS - 62597      
UBS - 62598      
UBS - 62598      
UBS - 62598      
UBS - 62598      
UBS - 62599      
UBS - 62599      
UBS - 62600      
UBS - 62600      
UBS - 62600      
CAPITAL GAINS DIVIDENDS P    
(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 617,696   587,579 30,117
b 171,168   122,835 48,333
c 52,266   28,742 23,524
d 31,558   29,554 2,004
e 192,664   160,452 32,212
137,767   125,021 12,746
4,411   4,520 -109
149,798   109,989 39,809
80,967   57,625 23,342
21,742   19,118 2,624
27,853   20,860 6,993
2,160   1,673 487
6,728   5,993 735
51,451   48,084 3,367
7,815     7,815
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       30,117
b       48,333
c       23,524
d       2,004
e       32,212
      12,746
      -109
      39,809
      23,342
      2,624
      6,993
      487
      735
      3,367
      7,815
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 2 233,999
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  
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))
2012 152,110 3,212,175 0.047354
2011 180,442 3,296,354 0.054740
2010 168,363 3,175,180 0.053025
2009 96,770 2,884,968 0.033543
2008 171,218 3,394,711 0.050437
2 Total of line 1, column (d) ...................... 2 0.239099
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 0.047820
4 Enter the net value of noncharitable-use assets for 2013 from Part X, line 5..... 4 3,513,546
5 Multiply line 4 by line 3....................... 5 168,018
6 Enter 1% of net investment income (1% of Part I, line 27b)........... 6 2,977
7 Add lines 5 and 6......................... 7 170,995
8 Enter qualifying distributions from Part XII, line 4.............. 8 191,385
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 (2013)
Form 990-PF (2013)
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 2,977
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 2,977
4 Subtitle A (income) tax (domestic section 4947(a)(1) trusts and taxable foundations only. Others enter -0-). 4 0
5 Tax based on investment income. Subtract line 4 from line 3. If zero or less, enter -0- ..... 5 2,977
6 Credits/Payments:
a 2013 estimated tax payments and 2012 overpayment credited to 2013 6a 2,000
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.............. 7 2,000
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 9 977
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 2014 estimated taxBullet   RefundedBullet 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$ 0(2) On foundation managers.bullet$ 0
e
Enter the reimbursement (if any) paid by the foundation during the year for political expenditure tax imposed
on foundation managers.bullet$ 0
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)
    bulletME
    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 2013 or the taxable year beginning in 2013 (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 ofbulletLESLIE KAGAN Telephone no.bullet (978) 546-1188
    Located atbullet2 OLD GARDEN ROADROCKPORTMA ZIP+4bullet01966
    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 2013, did the foundation have an interest in or a signature or other authority over YesNo
    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 (2013)
    Form 990-PF (2013)
    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 2013?.............
    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 2013, did the foundation have any undistributed income (lines 6d
    and 6e, Part XIII) for tax year(s) beginning before 2013?...............
    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 2013 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 2013.)....................
    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 2013?
    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 (2013)
    Form 990-PF (2013)
    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
    LESLIE KAGAN TRUSTEE
    1.00     		0 0 0
    51 PINE STREET
    ORONO,ME04473
    RONALD STRIAR TRUSTEE
    1.00     		0 0 0
    51 PINE STREET
    ORONO,ME04473
    RICHARD GROSSMAN TRUSTEE
    1.00     		0 0 0
    51 PINE STREET
    ORONO,ME04473
    CANDACE PLATZ TRUSTEE
    1.00     		0 0 0
    51 PINE STREET
    ORONO,ME04473
    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 (2013)
    Form 990-PF (2013)
    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.........................bullet0
    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
     
    b
    Average of monthly cash balances.......................
    1b
     
    c
    Fair market value of all other assets (see instructions)................
    1c
     
    d
    Total (add lines 1a, b, and c).........................
    1d
     
    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
     
    4
    Cash deemed held for charitable activities. Enter 1 1/2% of line 3 (for greater amount, see
    instructions) .............................
    4
     
    5
    Net value of noncharitable-use assets. Subtract line 4 from line 3. Enter here and on Part V, line 4
    5
     
    6
    Minimum investment return. Enter 5% of line 5..................
    6
     
    Part XI
    Distributable Amount bullet and do not complete this part.)
    1
    Minimum investment return from Part X, line 6....................
    1
    175,677
    2a
    Tax on investment income for 2013 from Part VI, line 5......
    2a
    2,977
    b
    Income tax for 2013. (This does not include the tax from Part VI.)...
    2b
     
    c
    Add lines 2a and 2b............................
    2c
    2,977
    3
    Distributable amount before adjustments. Subtract line 2c from line 1............
    3
    172,700
    4
    Recoveries of amounts treated as qualifying distributions................
    4
    0
    5
    Add lines 3 and 4............................
    5
    172,700
    6
    Deduction from distributable amount (see instructions).................
    6
    0
    7
    Distributable amount as adjusted. Subtract line 6 from line 5. Enter here and on Part XIII,
    line 1................................
    7
    172,700
    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
     
    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
     
    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
     
    6
    Adjusted qualifying distributions. Subtract line 5 from line 4..............
    6
     
    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 (2013)
    Form 990-PF (2013)
    Page 8
    Part XIII
    Undistributed Income (see instructions)
    (a)
    Corpus     		(b)
    Years prior to 2012     		(c)
    2012     		(d)
    2013
    1 Distributable amount for 2013 from Part XI, line 7 172,700
    2 Undistributed income, if any, as of the end of 2013:
    a Enter amount for 2012 only....... 4,553
    b Total for prior years:20, 20, 20 0
    3 Excess distributions carryover, if any, to 2013:
    a From 2008.......  
    b From 2009.......  
    c From 2010.......  
    d From 2011.......  
    e From 2012.......  
    fTotal of lines 3a through e......... 0
    4Qualifying distributions for 2013 from Part
    XII, line 4: bullet$ 191,385
    a Applied to 2012, but not more than line 2a 4,553
    b Applied to undistributed income of prior years
    (Election required—see instructions)......     		0
    c Treated as distributions out of corpus (Election
    required—see instructions).........     		0
    d Applied to 2013 distributable amount..... 172,700
    e Remaining amount distributed out of corpus 14,132
    5 Excess distributions carryover applied to 2013. 0 0
    (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 14,132
    b Prior years’ undistributed income. Subtract
    line 4b from line 2b ...........     		0
    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......     		0
    d Subtract line 6c from line 6b. Taxable amount
    —see instructions ...........     		0
    e Undistributed income for 2012. Subtract line
    4a from line 2a. Taxable amount—see
    instructions .............     		0
    f Undistributed income for 2013. Subtract
    lines 4d and 5 from line 1. This amount must
    be distributed in 2014 ..........     		0
    7 Amounts treated as distributions out of
    corpus to satisfy requirements imposed by
    section 170(b)(1)(F) or 4942(g)(3) (see
    instructions) .............     		0
    8Excess distributions carryover from 2008 not
    applied on line 5 or line 7 (see instructions) ...     		0
    9Excess distributions carryover to 2014.
    Subtract lines 7 and 8 from line 6a ......     		14,132
    10 Analysis of line 9:
    a Excess from 2009....  
    b Excess from 2010....  
    c Excess from 2011....  
    d Excess from 2012....  
    e Excess from 2013.... 14,132
    Form 990-PF (2013)
    Form 990-PF (2013)
    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 2013, 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) 2013 (b) 2012 (c) 2011 (d) 2010
             
    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).)
    LESLIE KAGAN
    CANDACE PLATZ
    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.
    2Information Regarding Contribution, Grant, Gift, Loan, Scholarship, etc., Programs:
    Check here bullet
    aThe name, address, and telephone number or e-mail address of the person to whom applications should be addressed:
    LESLIE KAGAN
    51 PINE STREET
    ORONO,ME04473
    (978) 546-1188
    LKAGAN@KAGANASSOC.COM
    bThe form in which applications should be submitted and information and materials they should include:
    N/A
    cAny submission deadlines:
    N/A
    dAny restrictions or limitations on awards, such as by geographical areas, charitable fields, kinds of institutions, or other
    factors:
    N/A
    Form 990-PF (2013)
    Form 990-PF (2013)
    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
    202020
    PO BOX 96669
    WASHINGTON,DC20090     		NONE PUBLIC CHARITY OPERATIONAL SUPPORT 50
    A SOCIETY OF SOULS
    PO BOX 626
    LEBANON,NJ08833     		NONE PUBLIC CHARITY OPERATIONAL SUPPORT 650
    ACADIA HOSPITAL
    PO BOX 931
    BANGOR,ME044020931     		NONE PUBLIC CHARITY OPERATIONAL SUPPORT 1,750
    ACTION INC
    180 MAIN ST
    GLOUCESTER,MA01930     		NONE PUBLIC CHARITY OPERATIONAL SUPPORT 2,000
    ADVOCATES FOR CHILDREN
    PO BOX 3316
    AUBURN,ME04212     		NONE PUBLIC CHARITY OPERATIONAL SUPPORT 100
    AHA FOUNDATION
    130 7TH AVE
    NEW YORK,NY10011     		NONE PUBLIC CHARITY OPERATIONAL SUPPORT 1,500
    AMERICAN ASSOCIATION OF EQUINE PRACTIONEERS FDN
    4075 IRON WORKS PKWY
    LEXINGTON,KY405119942     		NONE PUBLIC CHARITY OPERATIONAL SUPPORT 100
    AMERICAN FDN FOR THE BLIND
    PO BOX 96051
    WASHINGTON,DC200777624     		NONE PUBLIC CHARITY OPERATIONAL SUPPORT 50
    AMERICAN HOLISTIC HEALTH ASSOCIATION
    PO BOX 17400
    ANAHEIM,CA928177400     		NONE PUBLIC CHARITY OPERATIONAL SUPPORT 500
    AMERICAN INSTITUTE CANCER RESEAR
    1759 R STREET NW
    WASHINGTON,DC200907167     		NONE PUBLIC CHARITY OPERATIONAL SUPPORT 50
    AMERICAN JEWISH WORLD SERVICE
    45 WEST 36TH STREET
    NEW YORK,NY10018     		NONE PUBLIC CHARITY OPERATIONAL SUPPORT 2,250
    ANIMAL LEGAL DEFENSE FUND
    PO BOX 96041
    WASHINGTON,DC200777136     		NONE PUBLIC CHARITY OPERATIONAL SUPPORT 50
    ARTIS NAPLES
    5833 PELICAN BAY BLVD
    NAPLES,FL341082741     		NONE PUBLIC CHARITY OPERATIONAL SUPPORT 1,600
    ASPCA
    PO BOX 96929
    WASHINGTON,DC200777127     		NONE PUBLIC CHARITY OPERATIONAL SUPPORT 300
    BETH ISRAEL CONGREGATION
    144 YORK ST
    BANGOR,ME04401     		NONE PUBLIC CHARITY OPERATIONAL SUPPORT 250
    BETH ISRAEL SYNAGOGUE
    144 YORK ST
    BANGOR,ME04401     		NONE PUBLIC CHARITY OPERATIONAL SUPPORT 500
    BOSTON HEART HOME FUND
    PO BOX 770001
    CINCINNATI,OH452770053     		NONE PUBLIC CHARITY OPERATIONAL SUPPORT 1,000
    BOSTON UNIVERSITY
    871 COMMONWEALTH AVE
    BOSTON,MA02215     		NONE PUBLIC CHARITY OPERATIONAL SUPPORT 1,450
    BROOKFIELD INSTITUTE
    PO BOX 388
    BROOKFIELD,MA01506     		NONE PUBLIC CHARITY OPERATIONAL SUPPORT 1,000
    CAMP STARFISH
    1121 MAIN ST
    LANCASTER,MA01523     		NONE PUBLIC CHARITY OPERATIONAL SUPPORT 250
    CAMP SUNSHINE
    33 ACADIA RD
    CASCO,ME04015     		NONE PUBLIC CHARITY OPERATIONAL SUPPORT 100
    CAPE ANN ANIMAL AID
    4 PAWS LANE
    GLOUCESTER,MA01930     		NONE PUBLIC CHARITY OPERATIONAL SUPPORT 600
    CAPE ANN FOOD PANTRY
    28 EMERSON AVE
    GLOUCESTER,MA01930     		NONE PUBLIC CHARITY OPERATIONAL SUPPORT 2,000
    CENTER FOR CUBAN STUDIES
    231 WEST 29TH ST
    NEW YORK,NY10001     		NONE PUBLIC CHARITY OPERATIONAL SUPPORT 50
    CHAPLAINCY INSTITUTE
    1442-A WALNUT ST
    BERKELEY,CA94709     		NONE PUBLIC CHARITY OPERATIONAL SUPPORT 2,000
    CITIZENS ENERGY
    88 BLACK FALON AVE
    BOSTON,MA02210     		NONE PUBLIC CHARITY OPERATIONAL SUPPORT 1,000
    CLOUD FOUNDATION FREEDOM FUND
    107 S 7TH ST
    COLORADO SPRINGS,CO80905     		NONE PUBLIC CHARITY OPERATIONAL SUPPORT 2,500
    COMBINED JEWISH PHILANTHROPIES
    126 HIGH ST
    BOSTON,MA021102700     		NONE PUBLIC CHARITY OPERATIONAL SUPPORT 3,250
    CONCERNS OF POLICE SURVIVORS
    PO BOX 96272
    WASHINGTON,DC200906272     		NONE PUBLIC CHARITY OPERATIONAL SUPPORT 50
    CONGREGATION BETH ABRAHAM
    145 YORK ST
    BANGOR,ME04401     		NONE PUBLIC CHARITY OPERATIONAL SUPPORT 165
    CONGREGATION BETH ISRAEL
    PO BOX 1726
    BANGOR,ME044021726     		NONE PUBLIC CHARITY OPERATIONAL SUPPORT 1,235
    CORAL REEF ALLIANCES
    351 CALIFORNIA ST
    SAN FRANCISCO,CA941042407     		NONE PUBLIC CHARITY OPERATIONAL SUPPORT 100
    CORNELL LAB OF ORNITHOLOGY
    PO BOX 11
    ITHICA,NY148519804     		NONE PUBLIC CHARITY OPERATIONAL SUPPORT 50
    CORNELL UNIVERSITY
    PO BOX 535267
    PITTSBURGH,PA152539874     		NONE PUBLIC CHARITY OPERATIONAL SUPPORT 500
    CORNELL UNIVERSITY OF VET MEDICAL
    PO BOX 535267
    PITTSBURGH,PA152539874     		NONE PUBLIC CHARITY OPERATIONAL SUPPORT 1,500
    CURE ALZHEIMER'S FUND
    34 WASHINGTON ST
    WELLESLEY HILLS,MA02481     		NONE PUBLIC CHARITY OPERATIONAL SUPPORT 500
    DANA FARBER CANCER INSTITUTE
    10 BROOKLINE PLACE WEST
    BROOKLINE,MA024457226     		NONE PUBLIC CHARITY OPERATIONAL SUPPORT 3,000
    DEERFIELD ACADEMY
    PO BOX 306
    DEERFIELD,MA01342     		NONE PUBLIC CHARITY OPERATIONAL SUPPORT 1,000
    DEFENDERS OF WILDLIFE
    PO BOX 1553
    MERRIFIELD,VA221161553     		NONE PUBLIC CHARITY OPERATIONAL SUPPORT 50
    DISABLED AMERICAN VETERANS
    PO BOX 14301
    CINCINNATI,OH452500301     		NONE PUBLIC CHARITY OPERATIONAL SUPPORT 50
    EASTERN MAINE CHARITIES
    PO BOX 931
    BANGOR,ME044020931     		NONE PUBLIC CHARITY OPERATIONAL SUPPORT 3,250
    ENVIRONMENTAL DEFENSE FUND
    PO BOX 5055
    HAGERSTOWN,MD217419729     		NONE PUBLIC CHARITY OPERATIONAL SUPPORT 50
    ESSEX COUNTY GREENBELT
    82 EASTERN AVE
    ESSEX,MA01929     		NONE PUBLIC CHARITY OPERATIONAL SUPPORT 200
    FIRST LITERACY
    160 BOYLSTON ST
    BOSTON,MA02116     		NONE PUBLIC CHARITY OPERATIONAL SUPPORT 500
    FISHER CENTER FOR ALZHEIMER'S
    1 INTREDID SQUARE
    NEW YORK,NY10036     		NONE PUBLIC CHARITY OPERATIONAL SUPPORT 3,100
    FREEPORT COMMUNITY LIBRARY
    10 LIBRARY DRIVE
    FREEPORT,ME04032     		NONE PUBLIC CHARITY OPERATIONAL SUPPORT 900
    FREEPORT COMMUNITY SERVICES
    53 DEPOT ST PO BOX 119
    FREEPORT,ME04032     		NONE PUBLIC CHARITY OPERATIONAL SUPPORT 500
    FREEPORT GRIDIRON CLUB
    30 SEQUOIA DR
    FREEPORT,ME04043     		NONE PUBLIC CHARITY OPERATIONAL SUPPORT 500
    FRIENDS OF ISRAEL DEFENSE FORCE
    1430 BROADWAY
    NEW YORK,NY10018     		NONE PUBLIC CHARITY OPERATIONAL SUPPORT 750
    FRIENDS OF THE LIBRARY ROCKPORT
    PO BOX 31
    ROCKPORT,MA01966     		NONE PUBLIC CHARITY OPERATIONAL SUPPORT 500
    GLOBAL WILDLIFE CONSERVATION
    PO BOX 129
    AUSTIN,TX787670129     		NONE PUBLIC CHARITY OPERATIONAL SUPPORT 2,000
    GOOD SHEPERD FOOD BANK
    PO BOX 1807
    AUBURN,ME042111807     		NONE PUBLIC CHARITY OPERATIONAL SUPPORT 500
    GREATER ANDROSCOGGIN HUMANE SOCIETY
    55 STRAWBERRY AVE
    LEWISTON,ME04240     		NONE PUBLIC CHARITY OPERATIONAL SUPPORT 4,000
    GREATER MIAMI JEWISH FEDERATION
    4200 BICAYNE BLVD
    MIAMI,FL331373279     		NONE PUBLIC CHARITY OPERATIONAL SUPPORT 7,000
    GREEN MOUNTAIN HORSE ASSOCIATION
    PO BOX8
    SOUTH WOODSTOCK,VT05071     		NONE PUBLIC CHARITY OPERATIONAL SUPPORT 1,000
    GREENPEACE
    PO BOX 90136
    FREDERICKSBURG,VA224049952     		NONE PUBLIC CHARITY OPERATIONAL SUPPORT 100
    GROWTH THROUGH LEARNING
    86 SHERMAN ST
    CAMBRIDGE,MA02140     		NONE PUBLIC CHARITY OPERATIONAL SUPPORT 1,000
    HARVARD COLLEGE FUND
    124 MOUNT AUBURN ST
    CAMBRIDGE,MA021385795     		NONE PUBLIC CHARITY OPERATIONAL SUPPORT 500
    HEALING DIMENSIONS
    PO BOX 626
    LEBANON,NJ08833     		NONE PUBLIC CHARITY OPERATIONAL SUPPORT 2,000
    HELP HOSPITALIZED VETERANS
    PO BOX 758505
    TOPEKA,KS666758505     		NONE PUBLIC CHARITY OPERATIONAL SUPPORT 50
    HILLEL AT UNIVERSITY OF MIAMI
    1100 STANFORD DRIVE
    CORAL GABLES,FL33146     		NONE PUBLIC CHARITY OPERATIONAL SUPPORT 500
    HOFFMAN INSTITUTE
    1299 4TH ST
    SAN RAFAEL,CA94901     		NONE PUBLIC CHARITY OPERATIONAL SUPPORT 750
    HOPE FOR PAWS
    8950 W OLYMPIC BLVD 525
    LOS ANGELES,CA90211     		NONE PUBLIC CHARITY OPERATIONAL SUPPORT 250
    HUMANE SOCIETY OF THE US
    PO BOX 52137
    PHOENIX,AZ850729995     		NONE PUBLIC CHARITY OPERATIONAL SUPPORT 400
    INTERNATIONAL CAMPAIGN FOR TIBET
    PO BOX 9005
    WALDORD,MD206049005     		NONE PUBLIC CHARITY OPERATIONAL SUPPORT 50
    INTRA
    15 INNINGWOOD ROAD
    OSSING,NY10562     		NONE PUBLIC CHARITY OPERATIONAL SUPPORT 1,000
    ISRAEL ENDOWMENT FUND
    317 MADISON AVE
    NEW YORK,NY10017     		NONE PUBLIC CHARITY OPERATIONAL SUPPORT 1,000
    JEWISH FAMILY SERVICES METRO WEST
    C/O HARVEY ZELLER
    ROSELAND,NJ07068     		NONE PUBLIC CHARITY OPERATIONAL SUPPORT 3,000
    JEWISH FEDERATION OF COLLIER COUNTY
    2500 VANDERBILT BEACH RD
    NAPLE,FL34109     		NONE PUBLIC CHARITY OPERATIONAL SUPPORT 3,300
    JEWISH FEDERATION OF PALM BEACH
    4601 COMMUNITY DR
    WEST PALM BEACH,FL33417     		NONE PUBLIC CHARITY OPERATIONAL SUPPORT 6,300
    JEWISH VETERANS OF USA
    PO BOX 1575
    MERRIFIELD,VA221169944     		NONE PUBLIC CHARITY OPERATIONAL SUPPORT 50
    LAST STOP HORSE RESCUE
    938 TAR RIDGE RD
    PRENTISS,ME04487     		NONE PUBLIC CHARITY OPERATIONAL SUPPORT 3,000
    LITERACY VOLUNTEERS OF ANDROSCOGGIN
    15 SACRED HEART PLACE
    AUBURN,ME04210     		NONE PUBLIC CHARITY OPERATIONAL SUPPORT 50
    MAINE AUDOBON
    20 GILSLAND FARM RD
    FALMOUTH,ME041052100     		NONE PUBLIC CHARITY OPERATIONAL SUPPORT 50
    MAINE CENTER FOR GRIEVING CHILDREN
    555 FOREST AVE
    PORTLAND,ME04101     		NONE PUBLIC CHARITY OPERATIONAL SUPPORT 2,000
    MAINE HOLOCAUST & HUMAN RIGHTS CENTER
    46 UNIVERSITY DRIVE
    AUGUSTA,ME04330     		NONE PUBLIC CHARITY OPERATIONAL SUPPORT 2,500
    MAINE JEWISH MUSEUM
    267 CONGRESS STREET
    PORTLAND,ME04101     		NONE PUBLIC CHARITY OPERATIONAL SUPPORT 400
    MAINE STATE MUSIC THEATRE
    22 ELM STREET
    BRUNSWICK,ME04011     		NONE PUBLIC CHARITY OPERATIONAL SUPPORT 100
    MAINE STATE SOCIETY PROTECTION
    PO BOX 10
    WINDHAM,ME040820010     		NONE PUBLIC CHARITY OPERATIONAL SUPPORT 50
    MEMORIAL SLOAN-KETTERING CANCER
    PO BOX 5028
    HAGERSTOWN,MD217415028     		NONE PUBLIC CHARITY OPERATIONAL SUPPORT 100
    MIDDLEBURY COLLEGE
    PAINTER HOUSE
    MIDDLEBURY,VT05753     		NONE PUBLIC CHARITY OPERATIONAL SUPPORT 5,800
    MSPCA NEVINS FARM
    METHUEN ACAD NEVINS FARM
    METHUEN,MA01844     		NONE PUBLIC CHARITY OPERATIONAL SUPPORT 200
    NATIONAL HUMANE EDUCATION SOCIETY
    PO BOX 97139
    WASHINGTON,DC200777418     		NONE PUBLIC CHARITY OPERATIONAL SUPPORT 50
    NATIONAL MULTIPLE SCLEROSIS SOCIETY
    PO BOX 845945
    BOSTON,MA02284     		NONE PUBLIC CHARITY OPERATIONAL SUPPORT 200
    NATIONAL WOMENS HEALTH NETWORK
    1413 K ST
    WASHINGTON,DC200053405     		NONE PUBLIC CHARITY OPERATIONAL SUPPORT 100
    NATURE CONSERVANCY
    4245 NORTHFAIRFAX DR
    ARLINGTON,VA222031606     		NONE PUBLIC CHARITY OPERATIONAL SUPPORT 1,600
    OCEAN CONSERVANCY
    PO BOX 96003
    WASHINGTON,DC200906003     		NONE PUBLIC CHARITY OPERATIONAL SUPPORT 100
    OXFAM AMERICA
    226 CAUSEWAY STREET 5TH FLOOR
    BOSTON,MA02114     		NONE PUBLIC CHARITY OPERATIONAL SUPPORT 2,750
    PALS
    120 ADAMS BLVD
    FARMINGDALE,NY11735     		NONE PUBLIC CHARITY OPERATIONAL SUPPORT 1,000
    PARTNERS IN HEALTH
    888 COMMONWEALTH AVE
    BOSTON,MA02215     		NONE PUBLIC CHARITY OPERATIONAL SUPPORT 1,500
    PATH INTERNATIONAL
    PO BOX 900922
    SEATTLE,WA98109     		NONE PUBLIC CHARITY OPERATIONAL SUPPORT 250
    PATHWAYS FOR CHILDREN
    29 EMERSON AVE
    GLOUCESTER,MA01930     		NONE PUBLIC CHARITY OPERATIONAL SUPPORT 3,000
    PATIENT AIRLIFT SERVICES
    120 ADAMS BLVD
    FARMINGDALE,NY11735     		NONE PUBLIC CHARITY OPERATIONAL SUPPORT 3,000
    PLANNED PARENTHOOD OF NE
    128 LAKESIDE AVE
    BURLINGTON,VT054019821     		NONE PUBLIC CHARITY OPERATIONAL SUPPORT 50
    RIDING TO THE TOP
    PO BOX 1928
    WINDHAM,ME04062     		NONE PUBLIC CHARITY OPERATIONAL SUPPORT 16,350
    ROCKPORT CHAMBER MUSIC
    PO BOX 312
    ROCKPORT,MA01966     		NONE PUBLIC CHARITY OPERATIONAL SUPPORT 1,000
    ROCKPORT POLICEUNITED WAY
    PO BOX 203
    ROCKPORT,MA019660203     		NONE PUBLIC CHARITY OPERATIONAL SUPPORT 500
    SAFE VOICES
    PO BOX 713
    AUBURN,ME042120713     		NONE PUBLIC CHARITY OPERATIONAL SUPPORT 500
    SALVATION ARMY
    PO BOX 178
    LEWISTON,ME042430178     		NONE PUBLIC CHARITY OPERATIONAL SUPPORT 50
    SMILE TRAIN
    PO BOX 96231
    WASHINGTON,DC200906231     		NONE PUBLIC CHARITY OPERATIONAL SUPPORT 50
    SPECIAL OLYMPICS
    PO BOX 2170
    SOUTH PORTLAND,ME041162170     		NONE PUBLIC CHARITY OPERATIONAL SUPPORT 100
    SUGARLOAF REGIONAL SKI EDUCATION
    VILLAGE WEST 13
    CARRABASSETT VALLEY,ME04947     		NONE PUBLIC CHARITY OPERATIONAL SUPPORT 1,000
    TEMPLE BETH SHALOM
    193 EAST PLEASANT AVE
    LIVINGSTON,NJ07039     		NONE PUBLIC CHARITY OPERATIONAL SUPPORT 4,000
    TEMPLE SHALOM SYNAGOGUE CENTER
    74 BRADMAN ST
    AUBURN,ME042106330     		NONE PUBLIC CHARITY OPERATIONAL SUPPORT 1,000
    THE OPEN DOOR
    28 EMERSON AVE
    GLOUCESTER,MA01930     		NONE PUBLIC CHARITY OPERATIONAL SUPPORT 1,000
    TILTON SCHOOL
    30 SCHOOL ST
    TILTON,NH03276     		NONE PUBLIC CHARITY OPERATIONAL SUPPORT 750
    TREA MEMORIAL FOUNDATION
    1111 S ABILENE CT
    AURORA,CO80012     		NONE PUBLIC CHARITY OPERATIONAL SUPPORT 50
    TRINITY JUBILEE CENTER
    247 BATES STREET
    LEWISTON,ME04240     		NONE PUBLIC CHARITY OPERATIONAL SUPPORT 400
    UJA OF NEW JERSEY
    901 RT 10
    WHIPPANY,NJ07981     		NONE PUBLIC CHARITY OPERATIONAL SUPPORT 1,800
    UNIVERSITY OF MAINE
    PO BOX 370
    ORONO,ME044730370     		NONE PUBLIC CHARITY OPERATIONAL SUPPORT 250
    UNIVERSITY OF MIAMI
    1320 S DIXIE HWY
    CORAL GABLES,FL33146     		NONE PUBLIC CHARITY OPERATIONAL SUPPORT 2,000
    USO
    PO BOX 96860
    WASHINGTON,DC200777677     		NONE PUBLIC CHARITY OPERATIONAL SUPPORT 100
    UVM COLLEGE OF MEDICINE
    411 MAIN ST
    BURLINGTON,VT05401     		NONE PUBLIC CHARITY OPERATIONAL SUPPORT 5,000
    VETERINARY SCHOLARSHIP TRUST
    PO BOX 3221
    NORTH ATTLEBORO,MA02761     		NONE PUBLIC CHARITY OPERATIONAL SUPPORT 100
    WELLSPRING HOUSE
    302 ESSEX AVE
    GLOUCESTER,MA01930     		NONE PUBLIC CHARITY OPERATIONAL SUPPORT 2,000
    WOMEN TO WOMEN INTERNATIONAL
    4455 CONNECTICUT AVE NW
    WASHINGTON,DC20008     		NONE PUBLIC CHARITY OPERATIONAL SUPPORT 750
    WORLD JEWISH CONGRESS FOUNDATION
    PO BOX 90400
    WASHINGTON,DC200900400     		NONE PUBLIC CHARITY OPERATIONAL SUPPORT 100
    WOUNDED WARRIOR PROJCT
    PO BOX 75816
    TOPEKA,KS666758516     		NONE PUBLIC CHARITY OPERATIONAL SUPPORT 100
    Total .................................bullet 3a 146,900
    bApproved for future payment
    Total .................................bullet 3b 0
    Form 990-PF (2013)
    Form 990-PF (2013)
    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....          
    3
    Interest on savings and temporary cash investments ............     		    14 13,549  
    4 Dividends and interest from securities....     14 83,428  
    5 Net rental income or (loss) from real estate:
    aDebt-financed property......          
    bNot debt-financed property.....          
    6
    Net rental income or (loss) from personal property .............     		         
    7 Other investment income.....          
    8
    Gain or (loss) from sales of assets other than inventory .............     		    18 233,999  
    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).. 0 330,976 0
    13Total. Add line 12, columns (b), (d), and (e)..................
    13330,976
    (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 (2013)
    Form 990-PF (2013)
    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 501(c) of the Code (other than section 501(c)(3) organizations) or in section 527, relating to political
    Yes
    No
    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 (2013)
    Additional Data


    Software ID:  
    Software Version:  


    Form 990PF - Special Condition Description:
    Special Condition Description
    Schedule B
    (Form 990, 990-EZ,
    or 990-PF)
    Department of the Treasury
    Internal Revenue Service
    Schedule of Contributors
    Arrow Bullet Attach to Form 990, 990-EZ, or 990-PF.
    Arrow Bullet Information about Schedule B (Form 990, 990-EZ, or 990-PF) and its instructions is at www.irs.gov/form990.
    OMB No. 1545-0047
    2013
    Name of the organization
    MAX KAGAN FAMILY FOUNDATION
     
    Employer identification number

    01-6019033
    Organization type (check one):
    Filers of:
    Section:
    Form 990 or 990-EZ





    Form 990-PF




    Check if your organization is covered by the General Rule or a Special Rule.  
    Note. Only a section 501(c)(7), (8), or (10) organization can check boxes for both the General Rule and a Special Rule. See instructions.
    General Rule
    Special Rules
    ......................... Arrow Bullet $  
    Caution. An organization that is not covered by the General Rule and/or the Special Rules does not file Schedule B (Form 990,
    990-EZ, or 990-PF), but it must answer “No” on Part IV, line 2, of its Form 990; or check the box on line H of its
    Form 990-EZ or on its Form 990PF, Part I, line 2, to certify that it does not meet the filing requirements of Schedule B (Form 990,
    990-EZ, or 990-PF).
    For Paperwork Reduction Act Notice, see the Instructions
    for Form 990, 990-EZ, or 990-PF.
    Cat. No. 30613XSchedule B (Form 990, 990-EZ, or 990-PF) (2013)

    Schedule B (Form 990, 990-EZ, or 990-PF) (2013)
    Page 2
    Name of organization
    MAX KAGAN FAMILY FOUNDATION
          		Employer identification number

    01-6019033
    Part I
    Contributors (see instructions). Use duplicate copies of Part I if additional space is needed.
    (a)
    No.    		 (b)
    Name, address, and ZIP + 4    		 (c)
    Total contributions    		 (d)
    Type of contribution
    1
     
     

    LESLIE KAGAN  
    51 PINE STREET
     
    ORONO, ME04473

    		$9,400


    (Complete Part II for noncash contributions.)
    (a)
    No.    		 (b)
    Name, address, and ZIP + 4    		 (c)
    Total contributions    		 (d)
    Type of contribution
    2
     
     

    CANDACE PLATZ  
    51 PINE STREET
     
    ORONO, ME04473

    		$15,500


    (Complete Part II for noncash contributions.)
    (a)
    No.    		 (b)
    Name, address, and ZIP + 4    		 (c)
    Total contributions    		 (d)
    Type of contribution
     
     
     

       
     
     

    		$  


    (Complete Part II for noncash contributions.)
    (a)
    No.    		 (b)
    Name, address, and ZIP + 4    		 (c)
    Total contributions    		 (d)
    Type of contribution
     
     
     

       
     
     

    		$  


    (Complete Part II for noncash contributions.)
    (a)
    No.    		 (b)
    Name, address, and ZIP + 4    		 (c)
    Total contributions    		 (d)
    Type of contribution
     
     
     

       
     
     

    		$  


    (Complete Part II for noncash contributions.)
    (a)
    No.    		 (b)
    Name, address, and ZIP + 4    		 (c)
    Total contributions    		 (d)
    Type of contribution
     
     
     

       
     
     

    		$  


    (Complete Part II for noncash contributions.)
    Schedule B (Form 990, 990-EZ, or 990-PF) (2013)

    Schedule B (Form 990, 990-EZ, or 990-PF) (2013)
    Page 3
    Name of organization
    MAX KAGAN FAMILY FOUNDATION
          		Employer identification number

    01-6019033
    Part II
    Noncash Property (see instructions). Use duplicate copies of Part II if additional space is needed.
    (a) No.
    from
    Part I    		 (b)
    Description of noncash property given    		 (c)
    FMV (or estimate)
    (see instructions)     		(d)
    Date received
     
    		$    
    (a) No.
    from
    Part I    		 (b)
    Description of noncash property given    		 (c)
    FMV (or estimate)
    (see instructions)     		(d)
    Date received
     
    		$    
    (a) No.
    from
    Part I    		 (b)
    Description of noncash property given    		 (c)
    FMV (or estimate)
    (see instructions)     		(d)
    Date received
     
    		$    
    (a) No.
    from
    Part I    		 (b)
    Description of noncash property given    		 (c)
    FMV (or estimate)
    (see instructions)     		(d)
    Date received
     
    		$    
    (a) No.
    from
    Part I    		 (b)
    Description of noncash property given    		 (c)
    FMV (or estimate)
    (see instructions)     		(d)
    Date received
     
    		$    
    (a) No.
    from
    Part I    		 (b)
    Description of noncash property given    		 (c)
    FMV (or estimate)
    (see instructions)     		(d)
    Date received
     
    		$    
    Schedule B (Form 990, 990-EZ, or 990-PF) (2013)

    Schedule B (Form 990, 990-EZ, or 990-PF) (2013)
    Page 4
    Name of organization
    MAX KAGAN FAMILY FOUNDATION
          		Employer identification number

    01-6019033
    Part III
    Exclusively religious, charitable, etc., individual contributions to section 501(c)(7), (8), or (10) organizations
    that total more than $1,000 for the year. Complete columns (a) through (e) and the following line entry.
    For organizations completing Part III, enter the total of exclusively religious, charitable, etc.,
    contributions of $1,000 or less for the year. (Enter this information once. See instructions.) Arrow Bullet$  
    Use duplicate copies of Part III if additional space is needed.
    (a) No.
    from
    Part I    		 (b) Purpose of gift (c) Use of gift (d) Description of how gift is held
     
    (e) Transfer of gift
    Transferee's name, address, and ZIP 4 Relationship of transferor to transferee
     
     
         
     
    (a) No.
    from
    Part I    		 (b) Purpose of gift (c) Use of gift (d) Description of how gift is held
     
    (e) Transfer of gift
    Transferee's name, address, and ZIP 4 Relationship of transferor to transferee
     
     
         
     
    (a) No.
    from
    Part I    		 (b) Purpose of gift (c) Use of gift (d) Description of how gift is held
     
    (e) Transfer of gift
    Transferee's name, address, and ZIP 4 Relationship of transferor to transferee
     
     
         
     
    (a) No.
    from
    Part I    		 (b) Purpose of gift (c) Use of gift (d) Description of how gift is held
     
    (e) Transfer of gift
    Transferee's name, address, and ZIP 4 Relationship of transferor to transferee
     
     
         
     
    Schedule B (Form 990, 990-EZ, or 990-PF) (2013)

    Additional Data


    Software ID:  
    Software Version:  

    TY 2013 AccountingFeesSchedule
    Name:
    MAX KAGAN FAMILY FOUNDATION
    EIN: 01-6019033
    Category Amount Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
    ACCOUNTING & TAX PREP 2,500 0   0

    TY 2013 InvestmentsCorpStockSchedule
    Name:
    MAX KAGAN FAMILY FOUNDATION
    EIN: 01-6019033
    Name of Stock End of Year Book Value End of Year Fair Market Value
      2,280,007 2,835,972

    TY 2013 InvestmentsGovtObligationsSch
    Name:
    MAX KAGAN FAMILY FOUNDATION
    EIN: 01-6019033
    US Government Securities - End of Year Book Value:

    174,813
    US Government Securities - End of Year Fair Market Value:

    242,224
    State & Local Government Securities - End of Year Book Value:


    0
    State & Local Government Securities - End of Year Fair Market Value:


    0


    TY 2013 InvestmentsOtherSchedule2
    Name:
    MAX KAGAN FAMILY FOUNDATION
    EIN: 01-6019033
    Category/ Item Listed at Cost or FMV Book Value End of Year Fair Market Value
    MUTUAL FUNDS AT COST 681,974 636,923

    TY 2013 OtherIncreasesSchedule
    Name:
    MAX KAGAN FAMILY FOUNDATION
    EIN: 01-6019033
    Description Amount
    BOOK BASIS VERSUS TAX BASIS 8,660


    TY 2013 OtherLiabilitiesSchedule
    Name:
    MAX KAGAN FAMILY FOUNDATION
    EIN: 01-6019033
    Description Beginning of Year - Book Value End of Year - Book Value
    MARGIN LOAN 84,662 40,517


    TY 2013 OtherProfessionalFeesSchedule
    Name:
    MAX KAGAN FAMILY FOUNDATION
    EIN: 01-6019033
    Category Amount Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
    INVESTMENT ADVISORY 30,273 30,273   0


    TY 2013 TaxesSchedule
    Name:
    MAX KAGAN FAMILY FOUNDATION
    EIN: 01-6019033
    Category Amount Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
    PAYROLL TAXES 754 0   603
    FOREIGN TAXES 2,792 2,792   0
    EXCISE TAX 3,293 0   0