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
SAM L COHEN FOUNDATION
 

Number and street (or P.O. box number if mail is not delivered to street address)PO BOX 1123   Room/suite
City or town, state or province, country, and ZIP or foreign postal code
PORTLAND, ME04104
A Employer identification number

20-2262822
B Telephone number (see instructions)

(207) 871-5600
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$41,259,245J 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)  
2 Check bullet
3 Interest on savings and temporary cash investments      
4 Dividends and interest from securities...... 753,451 753,451  
5a Gross rents..............      
b Net rental income or (loss)  
6a Net gain or (loss) from sale of assets not on line 10 1,425,337
b Gross sales price for all assets on line 6a 3,958,520
7 Capital gain net income (from Part IV, line 2)... 1,425,337
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 139,384 124,384  
12 Total. Add lines 1 through 11........ 2,318,172 2,303,172  
Operating and Administrative Expenses 13 Compensation of officers, directors, trustees, etc. 184,264 18,426   165,838
14 Other employee salaries and wages...... 116,012 11,601   104,411
15 Pension plans, employee benefits....... 28,536 2,854   25,682
16a Legal fees (attach schedule)......... Click to see attachment 75 8   67
b Accounting fees (attach schedule)....... Click to see attachment 6,010 601   5,409
c Other professional fees (attach schedule).... Click to see attachment 171,448 171,448   0
17 Interest............... 62,473 62,473   0
18 Taxes (attach schedule) (see instructions) Click to see attachment 65,817 20,570   15,247
19 Depreciation (attach schedule) and depletion...      
20 Occupancy..............        
21 Travel, conferences, and meetings....... 13,367 1,337   12,030
22 Printing and publications..........        
23 Other expenses (attach schedule)....... Click to see attachment 263,543 215,203   48,340
24 Total operating and administrative expenses.
Add lines 13 through 23.......... 911,545 504,521   377,024
25 Contributions, gifts, grants paid........ 1,665,526 1,665,526
26 Total expenses and disbursements. Add lines 24 and 25 2,577,071 504,521   2,042,550
27 Subtract line 26 from line 12:
a Excess of revenue over expenses and disbursements -258,899
b Net investment income (if negative, enter -0-) 1,798,651
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............... 150,949 198,935 198,935
2 Savings and temporary cash investments.......... 200,533 41,571 41,571
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) 3,403,199 Click to see attachment4,530,587 4,347,357
b Investments—corporate stock (attach schedule)........ 8,649,128 Click to see attachment7,403,442 10,217,574
c Investments—corporate bonds (attach schedule)........ 1,802,219 Click to see attachment1,810,063 1,818,419
11 Investments—land, buildings, and equipment: basis bullet  
Less: accumulated depreciation (attach schedule) bullet        
12 Investments—mortgage loans..............      
13 Investments—other (attach schedule)........... 18,136,591 Click to see attachment18,099,122 24,635,389
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) 32,342,619 32,083,720 41,259,245
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)    
23 Total liabilities (add lines 17 through 22).......... 0 0
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......... 0 0
28 Paid-in or capital surplus, or land, bldg., and equipment fund 0 0
29 Retained earnings, accumulated income, endowment, or other funds 32,342,619 32,083,720
30 Total net assets or fund balances (see page 17 of the
instructions).................... 32,342,619 32,083,720
31 Total liabilities and net assets/fund balances (see page 17 of
the instructions).................. 32,342,619 32,083,720
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 32,342,619
2 Enter amount from Part I, line 27a..................... 2 -258,899
3 Other increases not included in line 2 (itemize) bullet 3 0
4 Add lines 1, 2, and 3.......................... 4 32,083,720
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 32,083,720
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 PUBLICLY TRADED SECURITIES P    
b K1: ADAGE CAPITAL PARTNERS, LP P    
c K1: COLCHESTER GLOBAL BOND FUND P    
d K1: SANDERSON INTN'L VALUE FUND P    
e K1: WTC-CTF STRATEGIC REAL ASSET PORTFOLIO P    
K1: WTC-COMMODITIES P    
K1: AEOW 2000 P    
K1: AEW GLOBAL PROPERTY SECURITY FUND P    
K1: ARIES P    
ARCHSTONE OFFSHORE FUND P    
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 3,930,000   3,463,619 466,381
b       474,581
c       11,038
d       174,357
e       173,163
      -88,682
      30,864
      30,633
      -21,945
      146,427
28,520     28,520
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       466,381
b       474,581
c       11,038
d       174,357
e       173,163
      -88,682
      30,864
      30,633
      -21,945
      146,427
      28,520
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 1,425,337
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 1,925,655 37,604,181 0.051209
2011 1,920,631 37,501,366 0.051215
2010 1,781,643 35,744,749 0.049843
2009 1,836,019 31,750,610 0.057826
2008 1,479,549 37,731,074 0.039213
2 Total of line 1, column (d) ...................... 2 0.249306
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 0.049861
4 Enter the net value of noncharitable-use assets for 2013 from Part X, line 5..... 4 39,679,964
5 Multiply line 4 by line 3....................... 5 1,978,483
6 Enter 1% of net investment income (1% of Part I, line 27b)........... 6 17,987
7 Add lines 5 and 6......................... 7 1,996,470
8 Enter qualifying distributions from Part XII, line 4.............. 8 2,042,550
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 17,987
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 17,987
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 17,987
6 Credits/Payments:
a 2013 estimated tax payments and 2012 overpayment credited to 2013 6a 32,147
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 32,147
8 Enter any penalty for underpayment of estimated tax. if Form 2220 is attached. Click to see attachment 8  
9 Tax due. If the total of lines 5 and 8 is more than line 7, enter amount owed.......Bullet 9  
10 Overpayment. If line 7 is more than the total of lines 5 and 8, enter the amount overpaid...Bullet 10 14,160
11 Enter the amount of line 10 to be: Credited to 2014 estimated taxBullet14,160 RefundedBullet 11 0
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 addressbulletWWW.SAMLCOHENFOUNDATION.ORG
    14
    The books are in care ofbulletPATRICIA BRIGHAM Telephone no.bullet (207) 871-5600
    Located atbullet50 FODEN ROADSOUTH PORTLANDME ZIP+4bullet04106
    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
     
    No
    .........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
    JEROME F GOLDBERG ESQ DIRECTOR, CHAIR
    10.00     		18,500 0 0
    PO BOX 1123
    PORTLAND,ME04104
    EDWARD K SIMENSKY CPA DIRECTOR, TREASURER
    2.00     		10,000 0 0
    268 MAIN STREET PO BOX 760
    SACO,ME04072
    JEFFREY A NATHANSON ESQ DIRECTOR, SECRETARY
    2.00     		10,000 0 0
    BANKNORTH ONE PORTLAND SQUARE PO
    BOX 9540
    PORTLAND,ME04112
    SHERRY P BRODER ESQ DIRECTOR
    2.00     		10,000 0 0
    7 WATERFRONT PLAZA SUITE 400 500
    ALA MOANA BLVD
    HONOLULU,HI96813
    NANCY BRAIN FORMER EXECUTIVE DIRECTOR
    40.00     		54,514 7,227 0
    PO BOX 1123
    PORTLAND,ME04104
    ELINOR MILLER DIRECTOR
    2.00     		10,000 0 0
    45 BELMONT STREET
    PORTLAND,ME04104
    KENNETH SPIRER DIRECTOR
    2.00     		10,000 0 0
    18 NEAL STREET
    PORTLAND,ME04102
    JOHN SHOOS EXECUTIVE DIRECTOR
    40.00     		61,250 5,914 0
    83 GOUDY STREET
    SOUTH PORTLAND,ME04106
    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
    STEPHANIE EGLINTON PROGRAM OFFICER
    35.00     		67,135 12,932 0
    PO BOX 1123
    PORTLAND,ME04104
    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
    PRIME BUCHHOLZ INVESTMENT ADVISORY SERVICES 75,000
    273 CORPORATE DR PEASE INTL
    TRADEPORT
    PORTSMOUTH,NH03801
    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
    1,983,998
    2a
    Tax on investment income for 2013 from Part VI, line 5......
    2a
    17,987
    b
    Income tax for 2013. (This does not include the tax from Part VI.)...
    2b
     
    c
    Add lines 2a and 2b............................
    2c
    17,987
    3
    Distributable amount before adjustments. Subtract line 2c from line 1............
    3
    1,966,011
    4
    Recoveries of amounts treated as qualifying distributions................
    4
    15,000
    5
    Add lines 3 and 4............................
    5
    1,981,011
    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
    1,981,011
    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 1,981,011
    2 Undistributed income, if any, as of the end of 2013:
    a Enter amount for 2012 only....... 0
    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....... 71,487
    e From 2012....... 69,356
    fTotal of lines 3a through e......... 140,843
    4Qualifying distributions for 2013 from Part
    XII, line 4: bullet$ 2,042,550
    a Applied to 2012, but not more than line 2a 0
    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..... 1,981,011
    e Remaining amount distributed out of corpus 61,539
    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 5 202,382
    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 ......     		202,382
    10 Analysis of line 9:
    a Excess from 2009....  
    b Excess from 2010....  
    c Excess from 2011.... 71,487
    d Excess from 2012.... 69,356
    e Excess from 2013.... 61,539
    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).)
    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:
    JOHN SHOOS
    PO BOX 1123
    PORTLAND,ME04104
    (207) 871-5600
    bThe form in which applications should be submitted and information and materials they should include:
    REFER TO WWW.SAMLCOHENFOUNDATION.ORG FOR SPECIFIC INFORMATION
    cAny submission deadlines:
    REFER TO WWW.SAMLCOHENFOUNDATION.ORG FOR SPECIFIC INFORMATION
    dAny restrictions or limitations on awards, such as by geographical areas, charitable fields, kinds of institutions, or other
    factors:
    REFER TO WWW.SAMLCOHENFOUNDATION.ORG FOR SPECIFIC INFORMATION
    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
    ARTVAN
    7 PARK STREET
    BATH,ME04530     		N/A PC ARTVAN 5,000
    BATES DANCE FESTIVAL
    305 COLLEGE STREET
    LEWISTON,ME04240     		N/A PC ARTS ACCESS AND TRAINING FOR MAINE YOUTH, FAMILIES, DANCERS, AND EDUCATORS 7,500
    BIDDEFORD FREE CLINIC
    189 ALFRED STREET
    BIDDEFORD,ME04005     		N/A PC OPERATING SUPPORT 15,000
    BIG BROTHERS BIG SISTERS OF SOUTHERN MAINE
    195 LANCASTER STREET
    PORTLAND,ME04101     		N/A PC OPERATING SUPPORT: BBBS MENTORING 10,000
    CAMP ANGELS INC
    PO BOX 89
    WATERFORD,ME04088     		N/A PC CAMP ANGELS SCHOLARSHIPS 1,500
    CAMP KETCHA
    336 BLACK POINT ROAD
    SCARBOROUGH,ME04074     		N/A PC PORTLAND GEAR HUB 10,000
    CAMP SUSAN CURTIS
    1321 WASHINGTON AVE SUITE 104
    PORTLAND,ME04103     		N/A PC ENHANCEMENTS TO CAMP SUSAN CURTIS SKILLS PROGRAMMING 10,000
    CANCER COMMUNITY CENTER
    778 MAIN STREET
    SOUTH PORTLAND,ME04106     		N/A PC CANCER SURVIVORSHIP SUPPORT PROGRAM 15,000
    CARING UNLIMITED CORP
    PO BOX 590
    SANFORD,ME04073     		N/A PC OPERATING SUPPORT 20,000
    CATHOLIC CHARITIES MAINE
    PO BOX 10660
    PORTLAND,ME04104     		N/A PC REFUGEE & IMMIGRATION SERVICES MENTORING PROJECT 10,000
    CENTER FOR POSITIVE YOUTH DEVELOPMENT AT SPURWINK
    400 RIVERSIDE DRIVE
    PORTLAND,ME04103     		N/A PC EVERY DAY COUNTS 20,000
    CHABAD LUBAVITCH OF MAINE INC
    101 CRAIGIE STREET
    PORTLAND,ME04102     		N/A PC OPERATING SUPPORT 5,000
    CHEWONKI FOUNDATION
    485 CHEWONKI NECK ROAD
    WISCASSET,ME04578     		N/A PC ENVIRONMENTAL LIVING AND LEARNING FOR MAINE STUDENTS: THE ELLMS PROJECT 25,000
    CITY THEATER ASSOCIATES
    PO BOX 993
    BIDDEFORD,ME04005     		N/A PC COMPLETION OF SOUND SYSTEM UPGRADES FOR HISTORICAL THEATER 12,000
    COLBY COLLEGE
    4000 MAYFLOWER HILL
    WATERVILLE,ME04901     		N/A PC COLBY COLLEGE MUSEUM OF ART EXPANSION PROJECT 125,000
    COMMUNITY BICYCLE CENTER
    PO BOX 783
    BIDDEFORD,ME04005     		N/A PC OPERATING SUPPORT 15,000
    COMMUNITY FINANCIAL LITERACY
    PO BOX 8013
    PORTLAND,ME04104     		N/A PC GENERAL OPERATING SUPPORT 10,000
    CONGREGATION ETZ CHAIM
    PO BOX 9055
    KENNEBUNK,ME04043     		N/A PC OPERATING SUPPORT OVER THREE YEARS 10,000
    COUNSELING SERVICES INC
    PO BOX 1010
    SACO,ME04072     		N/A PC NEW DIRECTIONS PEER SUPPORT CENTER 25,000
    CROMWELL CENTER FOR DISABILITIES AWARENESS
    97 A EXCHANGE STREET SUITE 205
    PORTLAND,ME04101     		N/A PC STUDENT DISABILITIES AWARENESS PROGRAM 10,000
    CULTIVATING COMMUNITY
    PO BOX 3792
    PORTLAND,ME04104     		N/A PC GROWING ACCESS/GROWING COMMUNITIES 15,000
    DAY ONE
    525 MAIN STREET
    SOUTH PORTLAND,ME04106     		N/A PC TECHNOLOGY UPGRADE 15,000
    EASTER SEALS MAINE INC
    125 PRESUMPCOTT STREET UNIT 1
    PORTLAND,ME04103     		N/A PC EARLY INTERVENTION SERVICES 10,000
    EQUALITYMAINE FOUNDATION
    PO BOX 1951
    PORTLAND,ME04104     		N/A PC SAFER SCHOOLS PROJECT 25,000
    FAMILY CRISIS SERVICES
    PO BOX 704
    PORTLAND,ME04104     		N/A PC OPERATING SUPPORT 20,000
    FERRY BEACH ECOLOGY SCHOOL
    8 MORRIS AVENUE BLDG 1
    SACO,ME04072     		N/A PC SCIENCE & ECOLOGY: LIVE & UNPLUGGED! PROGRAM FOR BIDDEFORD STUDENTS (OVER TWO YEARS) 15,000
    FRIENDS OF CASCO BAY
    43 SLOCUM DRIVE
    SOUTH PORTLAND,ME04106     		N/A PC BRINGING CASCO BAY INTO THE CLASSROOM 7,500
    GOOD THEATER INC
    PO BOX 347
    PORTLAND,ME04112     		N/A PC MAINE PREMIERE OF CLYBOURNE PARK 4,000
    GOODWILL INDUSTRIES OF NORTHERN NEW ENGLAND
    353 CUMBERLAND AVENUE
    PORTLAND,ME04101     		N/A PC VETERANS EMERGENCY RESPONSE FUND 10,000
    HABITAT FOR HUMANITY OF GREATER PORTLAND
    83A BELL STREET
    PORTLAND,ME04103     		N/A PC WEST STREET IN FREEPORT - PHASE I 10,000
    HABITAT FOR HUMANITY 7 RIVERS MAINE INC
    108 CENTRE STREET
    BATH,ME04530     		N/A PC WEATHERIZATION AND REPAIR PROJECT 10,000
    HARDY GIRLS HEALTHY WOMEN
    PO BOX 821
    WATERVILLE,ME04901     		N/A PC HARDY GIRLS' PORTLAND EXPANSION 10,000
    HOPE ACTS
    185 HIGH STREET
    PORTLAND,ME04101     		N/A PC OPERATING SUPPORT 10,000
    HOSPICE OF SOUTHERN MAINE
    50 MONUMENT SQUARE 6TH FLOOR
    PORTLAND,ME04101     		N/A PC OPERATING SUPPORT 15,000
    IMMIGRANT LEGAL ADVOCACY PROJECT
    309 CUMBERLAND AVENUE SUITE 201
    PORTLAND,ME04104     		N/A PC OPERATING SUPPORT 20,000
    INSTITUTE FOR CIVIC LEADERSHIP
    PO BOX 422
    PORTLAND,ME04112     		N/A PC OPERATING SUPPORT 5,000
    JEWISH COMMUNITY ALLIANCE OF SOUTHERN MAINE
    57 ASHMONT STRET
    PORTLAND,ME04103     		N/A PC JCA NEW FACILITY BUSINESS PLAN 25,000
    JEWISH WAR VETERANS OF THE UNITED STATES
    20 KATHERINE STREET
    BRUNSWICK,ME04011     		N/A PC REMEMBERING MAINE'S JEWISH HEROES 2,520
    JOBS FOR MAINE'S GRADUATES
    45 COMMERCE DRIVE
    AUGUSTA,ME04330     		N/A PC DIRECT PROGRAM SUPPORT FOR JMG SITES IN CUMBERLAND & YORK COUNTIES 20,000
    KIDS FIRST CENTER
    222 ST JOHN STREET SUITE 101
    PORTLAND,ME04102     		N/A PC OPERATING SUPPORT 10,000
    KING MIDDLE SCHOOL
    92 DEERING AVE
    PORTLAND,ME04102     		N/A PC STEP IT UP: INCREASING ACADEMIC LANGUAGE PROFICIENCY AT KING MIDDLE SCHOOL AND IN PORTLAND 25,000
    LEARNINGWORKS
    181 BRACKETT STREET
    PORTLAND,ME04102     		N/A PC SUMMER PROFESSIONAL/CURRICULUM DEVELOPMENT FOR THE BIDDEFORD AFTERSCHOOL PROGRAM 20,000
    LEARNINGWORKS
    181 BRACKETT STREET
    PORTLAND,ME04102     		N/A PC SUMMER LEARNING 50,000
    MAINE ACADEMY OF MODERN MUSIC
    12 REVERE STREET
    PORTLAND,ME04103     		N/A PC MAMM PARTNERSHIP WITH PREBLE STREET TEEN CENTER 8,040
    MAINE ADAPTIVE SPORTS & RECREATION
    8 SUNDANCE LANE
    NEWRY,ME04261     		N/A PC MOBILE ADAPTIVE PROGRAM 5,000
    MAINE COLLEGE OF ART
    522 CONGRESS STREET
    PORTLAND,ME04101     		N/A PC COLLABORATION BETWEEN THE ICA AND MFA PROGRAM IN SUMMER 2013 23,000
    MAINE EARLY CHILDHOOD FUNDERS GROUP
    ONE CANAL PLAZA SUITE 300
    PORTLAND,ME04101     		N/A PC MAINE EARLY CHILDHOOD CONSULTANT 10,000
    MAINE EQUAL JUSTICE PARTNERS
    126 SEWALL STREET
    AUGUSTA,ME04330     		N/A PC OPERATING SUPPORT 20,000
    MAINE HUMANITIES COUNCIL
    674 BRIGHTON AVENUE
    PORTLAND,ME04102     		N/A PC MUSLIM JOURNEYS 7,212
    MAINE JEWISH FILM FESTIVAL
    PO BOX 7465
    PORTLAND,ME04112     		N/A PC MJFF 2014 IN WATERVILLE 4,334
    MAINE JEWISH MUSEUM
    267 CONGRESS STREET
    PORTLAND,ME04101     		N/A PC SPECIAL PROJECTS DIRECTOR 20,000
    MAINE MEDICAL CENTER
    22 BRAMHALL STREET
    PORTLAND,ME04102     		N/A PC ENDOWED SCHOLARSHIP FOR THE MAINE MEDICAL CENTER/TUFTS UNIVERSITY SCHOOL OF MEDICINE MAINE TRACK MEDICAL EDUCATION PROGRAM 100,000
    MAINE ORAL HEALTH FUNDERS
    61 WINTHROP STREET
    AUGUSTA,ME04330     		N/A PC ORAL HEALTH FUNDERS CONSULTANT, 2013 PARTICIPATION 6,000
    MAINE PHILANTHROPY CENTER
    PO BOX 9301
    PORTLAND,ME04104     		N/A PC TO HONOR JANET HENRY, MPC PRESIDENT, AS SHE RETIRES. 5,000
    MAINE PUBLIC BROADCASTING NETWORK
    1450 LISBON STRET
    LEWISTON,ME04240     		N/A PC OPERATING SUPPORT 10,000
    MAINE WOMEN'S FUND
    565 CONGRESS STREET SUITE 306
    PORTLAND,ME04101     		N/A PC ASSET MAPPING PROJECT TO ADVANCE THE ECONOMIC SECURITY OF WOMEN AND GIRLS IN MAINE 10,000
    MAINE YOUTH TRANSITION COLLABORATIVE
    PO BOX 9300
    PORTLAND,ME04104     		N/A PC CREATING OPPORTUNTIES AND RESOURCES FOR "OPPORTUNITY YOUTH" 10,000
    MAYO STREET ARTS
    10 MAYO STREET
    PORTLAND,ME04101     		N/A PC SUPPORT FOR PROGRAMS FOR COMMUNITY AND YOUTH 7,500
    NAMI MAINE
    1 BANGOR STREET
    AUGUSTA,ME04330     		N/A PC OPERATING SUPPORT 15,000
    NORTHEAST HEARING AND SPEECH CENTER
    75 WEST COMMERCIAL STREET SUITE 205
    PORTLAND,ME04101     		N/A PC LEARNING LANGUAGE & LOVING IT 20,000
    PARTNERS FOR A HUNGER FREE YORK COUNTY
    PO BOX 727
    KENNEBUNK,ME04043     		N/A PC ORGANIZATIONAL CAPACITY BUILDING AND SUMMER LUNCH PROGRAM 30,000
    PORTLAND CHAMBER MUSIC FESTIVAL
    50 MARKET STREET 137
    SOUTH PORTLADN,ME04106     		N/A PC OPERATING SUPPORT 7,500
    PORTLAND COMMUNITY HEALTH CENTER
    180 PARK AVENUE
    PORTLAND,ME04102     		N/A PC IMMUNIZATION ASSISTANCE FOR THE MEDICALLY UNDERSERVED 25,000
    PORTLAND HOUSING SERVICES CORPORATION
    14 BAXTER BOULEVARD
    PORTLAND,ME04101     		N/A PC THE CHEETA PROJECT 5,000
    PORTLAND PUBLIC LIBRARY
    FIVE MONUMENT SQUARE
    PORTLAND,ME04101     		N/A PC 15 IPADS FOR EARLY LITERACY 11,420
    PORTLAND SYMPHONY ORCHESTRA
    50 MONUMENT SQUARE 2ND FLOOR
    PORTLAND,ME04104     		N/A PC PROFESSIONAL DEVELOPMENT TRAINING FOR PSO MUSICIANS AND MUSIC EDUCATORS 25,000
    PREBLE STREET RESOURCE CENTER
    38 PREBLE STREET
    PORTLAND,ME04104     		N/A PC MAINE HUNGER INITIATIVE 25,000
    PROJECT AWARE INC
    PO BOX 1244
    SACO,ME04072     		N/A PC MEDIA PROJECT WITH MAINE RESILIENCY BUILDING NETWORK 5,000
    REGIONAL SCHOOL UNIT 23
    90 BEACH STREET
    SACO,ME04072     		N/A PC OLD ORCHARD BEACH HIGH SCHOOL CAREER ACADEMY 25,000
    RIPPLEFFECT
    PO BOX 441
    PORTLAND,ME04112     		N/A PC RIPPLEFFECT OUTDOOR LEADERSHIP EXPEDITION (ROLE) AT THE MEMORIAL MIDDLE SCHOOL 5,500
    SAFE SPACE RADIO
    92 BEDFORD STREET
    PORTLAND,ME04101     		N/A PC DEVELOP NEW RADIO SEGMENTS TO IMPROVE PUBLIC HEALTH 7,500
    SAINT JOSEPH'S COLLEGE OF MAINE
    278 WHITES BRIDGE ROAD
    STANDISH,ME04084     		N/A PC PATHS TO SUCCESS PILOT PROGRAM 15,000
    SEEDS OF HOPE NEIGHBORHOOD CENTER
    35 SOUTH STREET
    BIDDEFORD,ME04005     		N/A PC FOOD PROGRAM 15,000
    SEEDS OF PEACE
    370 LEXINGTON AVE SUITE 201
    NEW YORK,NY10017     		N/A PC MAINE SEEDS JUNIOR LEADERSHIP PROGRAM 10,000
    SLIM PEACE GROUPS INC
    4510 DRUMMND AVE
    CHEVY CHASE,MD20815     		N/A PC SLIM PEACE GROUPS PORTLAND 5,150
    SOUTHERN KENNEBEC CHILD DEVELOPMENT CORPORATION
    337 MAINE AVENUE
    FARMINGDALE,ME04344     		N/A PC PROVIDE SERVICES TO FAMILY, FRIEND AND NEIGHBOR CHILD CARE PROVIDERS 15,000
    SPACE GALLERY
    538 CONGRESS STREET
    PORTLAND,ME04101     		N/A PC NEW PERFORMANCES SERIES 7,500
    STEPPING STONES
    482 CONGRESS STREET SUITE 301
    PORTLAND,ME04101     		N/A PC SUPPORT FOR HOMELESS SHELTERS FOR PREGNANT AND PARENTING WOMEN 25,000
    TEDFORD HOUSING
    PO BOX 958
    BRUNSWICK,ME04011     		N/A PC TEDFORD EMERGENCY HOUSING SERVICES 15,000
    TEMPLE BETH EL
    400 DEERING AVENUE
    PORTLAND,ME04103     		N/A PC YOUTH LOUNGE AND LIBRARY ANNEX RENOVATION 18,000
    THE COMMUNITY SCHOOLS AT OPPORTUNITY FARM AND CAMDEN
    215 GLOUCESTER HILL ROAD
    NEW GLOUCESTER,ME04260     		N/A PC RESIDENTIAL AND PASSAGES PROGRAMS 15,000
    THE FOUNDATION FOR MAINE'S COMMUNITY COLLEGES
    54 LIGHTHOUSE CIRCLE
    SOUTH PORTLAND,ME04106     		N/A PC DEVELOPMENT OF AN ONLINE ASSOCIATE DEGREE PROGRAM IN EARLY CHILDHOOD EDUCATION 75,000
    THE LIFEFLIGHT FOUNDATION
    13 MAIN STREET
    CAMDEN,ME04843     		N/A PC PEDIATRIC PATIENTS ON THE EDGE: TRAINING MEDICAL PERSONNEL TO CARE FOR CHILDREN WITH SEVERE ILLNESS OR TRAUMA 10,000
    THE MITCHELL INSTITUTE
    22 MONUMENT SQUARE SUITE 200
    PORTLAND,ME04101     		N/A PC SAM L. COHEN PIONEER ENDOWED SCHOLARSHIP 125,000
    THE OPPORTUNITY ALLIANCE
    50 MONUMENT SQUARE 6TH FLOOR
    PORTLAND,ME04101     		N/A PC BOOSTING COLLECTIVE IMPACT THROUGH A PLACE-BASED PRACTICE MODEL 50,000
    THE SUMMER CAMP INC
    8 CHURCH STREET
    BRIDGTON,ME04009     		N/A PC LEADERSHIP TRAINING PROGRAM 10,000
    THE UNITY PROJECT
    PO BOX 821
    WATERVILLE,ME04901     		N/A PC CREATING SAFE MAINE SCHOOLS: STATEWIDE COALITION BUILDING 15,000
    UNITED SOMALI WOMEN OF MAINE
    PO BOX 397
    LEWISTON,ME04243     		N/A PC NEW MAINER DOMESTIC AND SEXUAL VIOLENCE INTIATIVE 25,000
    UNITED WAY OF GREATER PORTLAND
    ONE CANAL PLAZA SUITE 300
    PORTLAND,ME04101     		N/A PC CUMBERLAND COUNTY FOOD SECURITY COUNCIL 15,000
    UNIVERSITY OF HAWAI'I FOUNDATION
    PO BOX 11270
    HONOLULU,HI96828     		N/A PC SAM L. COHEN INTERNATIONAL HUMAN RIGHTS SUMMER FELLOWSHIP (2011, 2012, 2013) 26,031
    YOUTH AND FAMILY OUTREACH
    331 CUMBERLAND AVENUE
    PORTLAND,ME04101     		N/A PC PUBLIC PRE-K CLASSROOM 5,819
    Total .................................bullet 3a 1,665,526
    bApproved for future payment
    THE FOUNDATION FOR MAINE'S COMMUNITY COLLEGES
    54 LIGHTHOUSE CIRCLE
    SOUTH PORTLAND,ME04106     		N/A PC DEVELOPMENT OF AN ONLINE ASSOCIATE DEGREE PROGRAM IN EARLY CHILDHOOD EDUCATION 75,000
    PARTNERS FOR A HUNGER FREE YORK COUNTY
    PO BOX 727
    KENNEBUNK,ME04043     		N/A PC ORGANIZATIONAL CAPACITY BUILDING AND SUMMER LUNCH PROGRAM 20,000
    CHABAD LUBAVITCH OF MAINE INC
    101 CRAIGIE STREET
    PORTLAND,ME04102     		N/A PC OPERATING SUPPORT 10,000
    THE MITCHELL INSTITUTE
    22 MONUMENT SQUARE SUITE 200
    PORTLAND,ME04101     		N/A PC SAM L. COHEN PIONEER ENDOWED SCHOLARSHIP 125,000
    UNIVERSITY OF HAWAI'I FOUNDATION
    PO BOX 11270
    HONOLULU,HI96828     		N/A PC SAM L. COHEN INTERNATIONAL HUMAN RIGHTS SUMMER FELLOWSHIP (2011, 2012, 2013) 45,000
    Total .................................bullet 3b 275,000
    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 ............     		         
    4 Dividends and interest from securities....     14 753,451  
    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.....     14 139,384  
    8
    Gain or (loss) from sales of assets other than inventory .............     		    18 1,425,337  
    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 2,318,172 0
    13Total. Add line 12, columns (b), (d), and (e)..................
    132,318,172
    (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

    TY 2013 AccountingFeesSchedule
    Name:
    SAM L COHEN FOUNDATION
    EIN: 20-2262822
    Category Amount Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
    ACCOUNTING FEES 6,010 601   5,409

    TY 2013 InvestmentsCorpBondsSchedule
    Name:
    SAM L COHEN FOUNDATION
    EIN: 20-2262822
    Name of Bond End of Year Book Value End of Year Fair Market Value
    COLCHESTER GLOBAL BOND FUND 1,810,063 1,818,419

    TY 2013 InvestmentsCorpStockSchedule
    Name:
    SAM L COHEN FOUNDATION
    EIN: 20-2262822
    Name of Stock End of Year Book Value End of Year Fair Market Value
    SANDERSON INTN'L VALUE FUND 4,026,837 5,176,291
    THORNBURG INTN'L VALUE FUND 1,653,124 2,099,385
    VANGUARD MID CAP INDEX FUND 597,841 975,210
    VANGUARD STOCK MKT IDX ADM 1,125,640 1,966,688

    TY 2013 InvestmentsGovtObligationsSch
    Name:
    SAM L COHEN FOUNDATION
    EIN: 20-2262822
    US Government Securities - End of Year Book Value:

    4,530,587
    US Government Securities - End of Year Fair Market Value:

    4,347,357
    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:
    SAM L COHEN FOUNDATION
    EIN: 20-2262822
    Category/ Item Listed at Cost or FMV Book Value End of Year Fair Market Value
    ARIES PROPERTY CO., LP AT COST 69,049 69,049
    ARCHSTONE FUND AT COST 3,713,698 5,251,663
    NYES LEDGE CAPITAL FUND AT COST 3,550,000 4,893,278
    ADAGE CAPITAL PARTNERS AT COST 2,802,334 5,758,459
    EATON VANCE EMERGING MARKETS INT'L FUND AT COST 2,465,841 2,839,474
    AEW GLOBAL PROPERTY SECURITIES FUND AT COST 1,056,297 1,301,521
    VANGUARD INFLATION-PROTECTED SECURITIES AT COST 1,465,153 1,483,190
    VANGUARD ENERGY ADMIRAL FUND AT COST 1,553,343 1,532,335
    WELLINGTON U.S. COMMODITIES CTF AT COST 1,423,407 1,506,420

    TY 2013 LegalFeesSchedule
    Name:
    SAM L COHEN FOUNDATION
    EIN: 20-2262822
    Category Amount Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
    LEGAL FEES 75 8   67


    TY 2013 OtherExpensesSchedule
    Name:
    SAM L COHEN FOUNDATION
    EIN: 20-2262822
    Description Revenue and Expenses per Books Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
    INSURANCE 8,742 0   8,742
    BANK CHARGES 3,341 334   3,007
    MEMBERSHIPS 6,475 648   5,827
    OFFICE EXPENSE 18,052 1,805   16,247
    TELEPHONE 1,218 122   1,096
    POSTAGE 411 41   370
    PAYROLL PROCESSING FEES 1,408 141   1,267
    GIFTS DATABASE 10,804 0   10,804
    MISCELLANEOUS 775 78   697
    SUBSCRIPTIONS AND PUBLICATIONS 283 0   283
    K1: ARIES PROPERTIES RENTAL LOSS 300 300   0
    K1: WELLINGTON COMMODITIES PORTFOLIO DEDUCTIONS 64,003 64,003   0
    K1: WTC-CTF STRATEGIC REAL ASSET PORTFOLIO DEDUCTIONS 1,139 1,139   0
    K1: ADAGE CAPITAL PARTNERS PORTFOLIO DEDUCTIONS 19,575 19,575   0
    K1: AEW PORTFOLIO DEDUCTIONS 1,258 1,258   0
    K1: ADAGE CAPITAL PARTNERS OTHER INVESTMENT EXPENSE 27,522 27,522   0
    K1: COLCHESTER OTHER INVESTMENT EXPENSE 57,413 57,413   0
    K1: WELLINGTON CTF REAL ASSETS FUND OTHER INVESTMENT EXPENSE 40,824 40,824   0


    TY 2013 OtherIncomeSchedule2
    Name:
    SAM L COHEN FOUNDATION
    EIN: 20-2262822
    Description Revenue And Expenses Per Books Net Investment Income Adjusted Net Income
    RECOVERY OF QUALIFYING DISTRIBUTION 15,000 0 15,000
    K1: AEW GLOBAL PROPERTY SECURITIES FUND 15,374 15,374 15,374
    K1: SANDERSON 32,646 32,646 32,646
    OTHER INCOME 374 374 374
    K1: WELLINGTON COMMODITIES 75,990 75,990 75,990


    TY 2013 OtherProfessionalFeesSchedule
    Name:
    SAM L COHEN FOUNDATION
    EIN: 20-2262822
    Category Amount Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
    INVESTMENT ADVISORY FEES - PRIME BUCHHOLZ 75,000 75,000   0
    INVESTMENT ADVISORY FEES - SANDERSON 46,004 46,004   0
    INVESTMENT ADVISORY FEES - ADAGE CAPITAL PARTNERS L.P. 30,129 30,129   0
    INVESTMENT ADVISORY FEES - COLCHESTER 11,004 11,004   0
    INVESTMENT ADVISORY FEES - AEW GLOBAL PROPERTY. 9,311 9,311   0


    TY 2013 TaxesSchedule
    Name:
    SAM L COHEN FOUNDATION
    EIN: 20-2262822
    Category Amount Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
    FOREIGN TAXES 18,876 18,876   0
    PAYROLL TAXES 16,941 1,694   15,247
    FEDERAL NET INVESTMENT INCOME TAX 30,000 0   0