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.
bulletInformation about Form 990-PF and its instructions is at www.irs.gov/form990pf.
OMB No. 1545-0052
2015
Open to Public Inspection
For calendar year 2015, or tax year beginning 01-01-2015 , and ending 12-31-2015
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:
F bullet
I Fair market value of all assets at end
of year (from Part II, col. (c),
line 16)bullet$36,193,735J Accounting method:
 
(Part I, column (d) must be on cash basis.)
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 Sch. B .............
3 Interest on savings and temporary cash investments      
4 Dividends and interest from securities... 655,998 655,998  
5a Gross rents............      
b Net rental income or (loss)  
6a Net gain or (loss) from sale of assets not on line 10 2,235,674
b Gross sales price for all assets on line 6a 1,405,451
7 Capital gain net income (from Part IV, line 2)... 2,235,674
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 69,071 69,071  
12 Total. Add lines 1 through 11........ 2,960,743 2,960,743  
Operating and Administrative Expenses 13 Compensation of officers, directors, trustees, etc. 238,724 23,872   214,852
14 Other employee salaries and wages...... 41,044 4,104   36,940
15 Pension plans, employee benefits....... 25,462 2,546   22,916
16a Legal fees (attach schedule)......... Click to see attachment 75 8   67
b Accounting fees (attach schedule)....... Click to see attachment 6,495 650   5,845
c Other professional fees (attach schedule).... Click to see attachment 188,458 188,458   0
17 Interest............... 37,582 37,582   0
18 Taxes (attach schedule) (see instructions)... Click to see attachment 58,375 17,970   16,405
19 Depreciation (attach schedule) and depletion...      
20 Occupancy..............        
21 Travel, conferences, and meetings....... 14,360 1,436   12,924
22 Printing and publications..........        
23 Other expenses (attach schedule)....... Click to see attachment 272,826 240,227   32,599
24 Total operating and administrative expenses.
Add lines 13 through 23.......... 883,401 516,853   342,548
25 Contributions, gifts, grants paid....... 1,727,228 1,727,228
26 Total expenses and disbursements. Add lines 24 and 25 2,610,629 516,853   2,069,776
27 Subtract line 26 from line 12:
a Excess of revenue over expenses and disbursements 350,114
b Net investment income (if negative, enter -0-) 2,443,890
c Adjusted net income (if negative, enter -0-)...  
For Paperwork Reduction Act Notice, see instructions.
Cat. No. 11289X Form 990-PF (2015)
Form 990-PF (2015)
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............. 97,510 103,117 103,117
2 Savings and temporary cash investments......... 138,536 15,708 15,708
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) 3,578,471 Click to see attachment3,725,254 3,734,670
b Investments—corporate stock (attach schedule)....... 5,887,288 Click to see attachment6,424,721 7,290,556
c Investments—corporate bonds (attach schedule)....... 1,919,682 Click to see attachment2,020,626 1,702,068
11 Investments—land, buildings, and equipment: basis bullet  
Less: accumulated depreciation (attach schedule) bullet        
12 Investments—mortgage loans.............      
13 Investments—other (attach schedule).......... 19,905,256 Click to see attachment19,587,431 23,347,616
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) 31,526,743 31,876,857 36,193,735
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 31,526,743 31,876,857
30 Total net assets or fund balances (see instructions)..... 31,526,743 31,876,857
31 Total liabilities and net assets/fund balances (see instructions). 31,526,743 31,876,857
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
31,526,743
2
Enter amount from Part I, line 27a .....................
2
350,114
3
Other increases not included in line 2 (itemize) bullet
3
0
4
Add lines 1, 2, and 3 ..........................
4
31,876,857
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
31,876,857
Form 990-PF (2015)
Form 990-PF (2015)
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 PUBLICALLY TRADED SECURITIES P    
b K1: ADAGE CAPITAL PARTNERS, LP P    
c ARCHSTONE FUNDS P    
d K1: COLCHESTER GLOBAL BOND FUND P    
e K1: SANDERSON INTN'L VALUE FUND P    
K1: WELLINGTON TRUST CO CTF COMMODITIES P    
HARBOR INTERNATIONAL FUNDS P    
K-1 AEW GLOBAL PROPERTIES P    
K-1 RIVERPLACE DEVELOPMENT 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 1,350,000   665,418 684,582
b       913,401
c       137,992
d       16,852
e       394,088
      -120,674
      70,269
      65,713
      18,000
55,451     55,451
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       684,582
b       913,401
c       137,992
d       16,852
e       394,088
      -120,674
      70,269
      65,713
      18,000
      55,451
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 2,235,674
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 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))
2014 2,157,390 41,038,613 0.052570
2013 2,024,563 39,679,964 0.051022
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
2
Total of line 1, column (d) .....................
20.255859
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
0.051172
4
Enter the net value of noncharitable-use assets for 2015 from Part X, line 5.....
4
38,650,029
5
Multiply line 4 by line 3......................
5
1,977,799
6
Enter 1% of net investment income (1% of Part I, line 27b)...........
6
24,439
7
Add lines 5 and 6........................
7
2,002,238
8
Enter qualifying distributions from Part XII, line 4.............
8
2,069,776
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 (2015)
Form 990-PF (2015)
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 Bullet and enter “N/A" on line 1. Bracket
Date of ruling or determination letter:   (attach copy of letter if necessary–see instructions)
b 1 24,439
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 24,439
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 24,439
6 Credits/Payments:
a 2015 estimated tax payments and 2014 overpayment credited to 2015 6a 35,853
b Exempt foreign organizations—tax withheld at source...... 6b
c Tax paid with application for extension of time to file (Form 8868)... 6c 18,000
d Backup withholding erroneously withheld ........... 6d  
7 Total credits and payments. Add lines 6a through 6d.............. 7 53,853
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 29,414
11 Enter the amount of line 10 to be: Credited to 2015 estimated taxBullet29,414 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 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 2015 or the taxable year beginning in 2015 (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
    Form 990-PF (2015)
    Form 990-PF (2015)
    Page 5
    Part VII-A
    Statements Regarding Activities (continued)
    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 ofbulletGLORIA NICHOLSON 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 2015, 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 FinCEN Form 114, Report of Foreign Bank and Financial Accounts (FBAR). If "Yes", enter the name of the foreign country bullet  
    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 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 2015?.............
    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 2015, did the foundation have any undistributed income (lines 6d
    and 6e, Part XIII) for tax year(s) beginning before 2015?.............
    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 2015 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 2015.)..................
    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 2015?
    4b
     
    No
    Form 990-PF (2015)
    Form 990-PF (2015)
    Page 6
    Part VII-B
    Statements Regarding Activities for Which Form 4720 May Be Required (Continued)
    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 4945(d)(4)(A)? (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 (2015)
    Form 990-PF (2015)
    Page 7
    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, PRESIDENT
    10.00     		15,000 0 0
    BANKNORTH ONE PORTLAND SQUARE PO
    BOX 9540
    PORTLAND,ME04112
    SHERRY P BRODER ESQ DIRECTOR, SECRETARY
    2.00     		10,000 0 0
    7 WATERFRONT PLAZA SUITE 400 500
    ALA MOANA BLVD
    HONOLULU,HI96813
    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     		113,557 14,497 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
    DANA BALDWIN PROGRAM OFFICER
    40.00     		51,667 8,918 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
    SANDERSON ASSET MANAGEMENT INC INVESTMENT ADVISORY SERVICES 51,229
    250 SOUTH WACKER DRIVE SUITE 220
    CHICAGO,IL60606
    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  
    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 instructions.
    3  
    Total. Add lines 1 through 3.........................bullet0
    Form 990-PF (2015)
    Form 990-PF (2015)
    Page 8
    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
    38,802,393
    b
    Average of monthly cash balances.......................
    1b
    436,215
    c
    Fair market value of all other assets (see instructions)................
    1c
    0
    d
    Total (add lines 1a, b, and c).........................
    1d
    39,238,608
    e
    Reduction claimed for blockage or other factors reported on lines 1a and
    1c (attach detailed explanation) .............
    1e
    0
    2
    Acquisition indebtedness applicable to line 1 assets..................
    2
    0
    3
    Subtract line 2 from line 1d.........................
    3
    39,238,608
    4
    Cash deemed held for charitable activities. Enter 1 1/2% of line 3 (for greater amount, see
    instructions) .............................
    4
    588,579
    5
    Net value of noncharitable-use assets. Subtract line 4 from line 3. Enter here and on Part V, line 4
    5
    38,650,029
    6
    Minimum investment return. Enter 5% of line 5..................
    6
    1,932,501
    Part XI
    Distributable Amount bullet
    1
    Minimum investment return from Part X, line 6....................
    1
    1,932,501
    2a
    Tax on investment income for 2015 from Part VI, line 5......
    2a
    24,439
    b
    Income tax for 2015. (This does not include the tax from Part VI.)...
    2b
     
    c
    Add lines 2a and 2b............................
    2c
    24,439
    3
    Distributable amount before adjustments. Subtract line 2c from line 1............
    3
    1,908,062
    4
    Recoveries of amounts treated as qualifying distributions................
    4
    0
    5
    Add lines 3 and 4............................
    5
    1,908,062
    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
    1,908,062
    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
    2,069,776
    b
    Program-related investments—total from Part IX-B..................
    1b
    0
    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
    2,069,776
    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
    24,439
    6
    Adjusted qualifying distributions. Subtract line 5 from line 4..............
    6
    2,045,337
    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 (2015)
    Form 990-PF (2015)
    Page 9
    Part XIII
    Undistributed Income (see instructions)
    (a)
    Corpus     		(b)
    Years prior to 2014     		(c)
    2014     		(d)
    2015
    1 Distributable amount for 2015 from Part XI, line 7 1,908,062
    2 Undistributed income, if any, as of the end of 2015:
    a Enter amount for 2014 only....... 0
    b Total for prior years:20, 20, 20 0
    3 Excess distributions carryover, if any, to 2015:
    a From 2010......  
    b From 2011...... 71,487
    c From 2012...... 69,356
    d From 2013...... 61,539
    e From 2014...... 138,073
    fTotal of lines 3a through e........ 340,455
    4Qualifying distributions for 2015 from Part
    XII, line 4: bullet$ 2,069,776
    a Applied to 2014, 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 2015 distributable amount..... 1,908,062
    e Remaining amount distributed out of corpus 161,714
    5 Excess distributions carryover applied to 2015. 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 5 502,169
    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 2014. Subtract line
    4a from line 2a. Taxable amount—see
    instructions .............     		0
    f Undistributed income for 2016. Subtract
    lines 4d and 5 from line 1. This amount must
    be distributed in 2015 ..........     		0
    7 Amounts treated as distributions out of
    corpus to satisfy requirements imposed by
    section 170(b)(1)(F) or 4942(g)(3) (Election may
    be required - see instructions) .......     		0
    8Excess distributions carryover from 2010 not
    applied on line 5 or line 7 (see instructions) ...     		0
    9Excess distributions carryover to 2016.
    Subtract lines 7 and 8 from line 6a ......     		502,169
    10 Analysis of line 9:
    a Excess from 2011.... 71,487
    b Excess from 2012.... 69,356
    c Excess from 2013.... 61,539
    d Excess from 2014.... 138,073
    e Excess from 2015.... 161,714
    Form 990-PF (2015)
    Form 990-PF (2015)
    Page 10
    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 2015, 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) 2015 (b) 2014 (c) 2013 (d) 2012
             
    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 (2015)
    Form 990-PF (2015)
    Page 11
    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
    317 MAIN STREET COMMUNITY MUSIC CENTER INC
    317 MAIN STREET
    YARMOUTH,ME04096     		N/A PC BUILDING VIBRANT COMMUNITIES THROUGH MUSIC EDUCATION PARTNERSHIPS 7,500
    AMERICAN CIVIL LIBERTIES UNION OF MAINE FOUNDATION
    121 MIDDLE STREET SUITE 301
    PORTLAND,ME04101     		N/A PC PUBLIC EDUCATION PROGRAMMING 10,000
    ARTVAN
    7 PARK STREET
    BATH,ME04530     		N/A PC PERRYMAN VILLAGE CORE NEIGHBORHOOD PROGRAM 10,000
    BARBARA BUSH FOUNDATION FOR FAMILY LITERACY
    516 NORTH ADAMS STREET
    TALLAHASSEE,FL32301     		N/A PC BARBARA BUSH LITERACY CONNECTIONS CONFERENCE 2,500
    BARBARA BUSH FOUNDATION FOR FAMILY LITERACY
    516 NORTH ADAMS STREET
    TALLAHASSEE,FL32301     		N/A PC TEEN TRENDSETTERS 20,000
    BIG BROTHERS BIG SISTERS OF BATH BRUNSWICK
    85 MAINE STREET
    BRUNSWICK,ME04011     		N/A PC OPERATING SUPPORT 7,500
    BIG BROTHERS BIG SISTERS OF SOUTHERN MAINE
    195 LANCASTER STREET
    PORTLAND,ME04101     		N/A PC OPERATING SUPPORT 10,000
    BOWDOIN SUMMER MUSIC FESTIVAL INC
    6300 COLLEGE STATION
    BRUNSWICK,ME04011     		N/A PC COMMUNITY OUTREACH WITH THE KAPLAN FELLOWS 8,000
    BRIDGTON HOSPITAL
    10 HOSPITAL DRIVE
    BRIDGTON,ME04009     		N/A PC BRIDGTON HOSPITAL PROGRAM FOR PEDIATRIC AUTISM SPECTRUM DISORDER 10,000
    CANCER COMMUNITY CENTER
    778 MAIN STREET
    SOUTH PORTLAND,ME04106     		N/A PC EMOTIONAL SUPPORT PROGRAMS 20,000
    CATHERINE MORRILL DAY NURSERY
    96 DANFORTH STREET
    PORTLAND,ME04101     		N/A PC FIRE ALARM CONTROL PANEL REPLACEMENT 15,000
    CENTER FOR GRIEVING CHILDREN
    555 FOREST AVE
    PORTLAND,ME04101     		N/A PC MULTICULTURAL PEER SUPPORT PROGRAM 15,000
    CHABAD LUBAVITCH OF MAINE INC
    101 CRAIGIE STREET
    PORTLAND,ME04102     		N/A PC NEW FACILITIES - CHABAD HOUSE 100,000
    CHABAD LUBAVITCH OF MAINE INC
    101 CRAIGIE STREET
    PORTLAND,ME04102     		N/A PC OPERATING SUPPORT 5,000
    CITY OF PORTLAND PUBLIC HEALTH DIVISION
    1600 FOREST AVE
    PORTLAND,ME04103     		N/A PC EXPANDING ORAL HEALTHCARE SERVICES FOR CHILDREN 25,000
    COASTAL ENTERPRISES INC
    PO BOX 268
    WISCASSET,ME04578     		N/A PC PJA PROFESSIONALS INITIATIVE 27,000
    COMMUNITY BICYCLE CENTER
    PO BOX 783
    BIDDEFORD,ME04005     		N/A PC BUILDING RENOVATION 15,000
    COMMUNITY FINANCIAL LITERACY
    PO BOX 8013
    PORTLAND,ME04104     		N/A PC OPERATING SUPPORT 15,000
    CONGREGATION ETZ CHAIN
    36 BACON STREET
    BIDDEFORD,ME04005     		N/A PC OPERATING SUPPORT 12,500
    COUNT ME IN
    95 KENT STREET
    PORTLAND,ME04102     		N/A PC EVERY DAY COUNTS PROGRAM 20,000
    CULTIVATING COMMUNITY
    PO BOX 3792
    PORTLAND,ME04112     		N/A PC EMPOWERING FOOD-BASED TEEN LEADERS IN SMALL CITIES, LARGE TOWNS, AND RURAL AREAS IN SOUTHERN MAINE 15,000
    CUMBERLAND COUNTY FOOD SECURITY COUNCIL CO GOOD SHEPHERD FOOD BANK
    62 ELM STREET
    PORTLAND,ME04101     		N/A PC MAINERS FEEDING MAINERS 15,000
    DAY ONE
    525 MAIN STREET
    SOUTH PORTLAND,ME04043     		N/A PC LIFE SAFETY AT GIRLS' RESIDENTIAL TREATMENT FACILITY 9,800
    DOCUMENTING MAINE JEWRY
    150 CRAIGIE STREET
    PORTLAND,ME04012     		N/A PC E-WELCOME MAT FOR MAINE JEWS - BUILDING ON DMJ WEB PRESENCE 2,500
    DYER LIBRARY ASSOCIATION
    371 MAIN STREET
    SACO,ME04072     		N/A PC IMPROVEMENTS TO DYER LIBRARY CHILDREN'S ROOM 16,000
    EASTER SEALS MAINE INC
    125 PRESUMPSCOT STREET
    PORTLAND,ME04103     		N/A PC OPERATING SUPPORT 14,000
    EQUALITY MAINE FOUNDATION
    550 FOREST AVE SUITE 201
    PORTLAND,ME04101     		N/A PC NEW LEADERS AND SAFER SCHOOLS PROJECT 20,000
    FAMILY CRISIS SERVICES
    PO BOX 704
    PORTLAND,ME04101     		N/A PC OPERATING SUPPORT 30,000
    GRAHAMTASTIC CONNECTION
    21 BRADEEN STREET SUITE 107
    SPRINGVALE,ME04083     		N/A PC 2015 TECHNOLOGY FOR CHILDREN WITH LIFE THREATENING MEDICAL CONDITIONS 10,000
    GROUP MAIN STREAM
    190-192 LANCASTER STREET
    PORTLAND,ME04101     		N/A PC GMS HOME TECHNOLOGY 5,000
    HABITAT FOR HUMANITY OF GREATER PORTLAND INC
    659 WARREN AVENUE
    PORTLAND,ME04103     		N/A PC WEST STREET FREEPORT PHASE III 15,000
    HABITAT FOR HUMANITY YORK COUNTY
    PO BOX 267
    KENNEBUNK,ME04043     		N/A PC KEEP YORK COUNTY WARM! 10,000
    HARDY GIRLS HEALTHY WOMEN INC
    177 MAIN STREET
    WATERVILLE,ME04901     		N/A PC SOUTHERN MAINE PROGRAMMING 2.0 10,000
    HEART OF BIDDEFORD
    205 MAIN STREET SUITE 103
    BIDDEFORD,ME04005     		N/A PC OPERATING SUPPORT 10,000
    HOPE ACTS
    185 HIGH STREET
    PORTLAND,ME04103     		N/A PC OPERATING SUPPORT 15,000
    HOSPICE OF SOUTHERN MAINE
    180 US ROUTE ONE
    SCARBOROUGH,ME04074     		N/A PC OPERATING SUPPORT 25,000
    IMMIGRANT LEGAL ADVOCACY PROJECT
    PO BOX 17917
    PORTLAND,ME04112     		N/A PC GENERAL OPERATING SUPPORT 30,000
    JEWISH COMMUNITY ALLIANCE OF SOUTHERN MAINE
    400 DEERING AVENUE
    PORTLAND,ME04103     		N/A PC JEWISH FAMILY ELDER SERVICES AND FOOD PANTRY INITIATIVES 20,000
    JEWISH WAR VETERANS OF THE UNITED STATES
    20 KATHERINE STREET 32
    BRUNSWICK,ME04011     		N/A PC MAINE'S JEWISH FALLEN HEROES 2,500
    KIDS FIRST CENTER
    222 ST JOHN STREET SUITE 101
    PORTLAND,ME04102     		N/A PC OPERATING SUPPORT 10,000
    LEARNINGWORKS
    181 BRACKETT STREET
    PORTLAND,ME04102     		N/A PC 2015 SUMMER LEARNING PROGRAM 40,000
    LIVING WITH PEACE
    500 FOREST AVENUE SUITE 6
    PORTLAND,ME04101     		N/A PC IMMIGRANT WOMEN'S BUSINESS AWARENESS INITIATIVE 5,000
    LOCKER PROJECT
    73 FEDERAL STREET
    PORTLAND,ME04101     		N/A PC EXPANSION OF SCHOOL PANTRIES INTO CUMBERLAND AND YORK COUNTIES 7,500
    MAINE ACADEMY OF MODERN MUSIC
    12 REVERE STREET
    PORTLAND,ME04103     		N/A PC CAPACITY BUILDING TO EXPAND PROGRAMS FOR AT-RISK YOUTH 10,000
    MAINE CHILDREN'S ALLIANCE
    303 STATE STREET
    AUGUSTA,ME04330     		N/A PC START ME RIGHT 7,500
    MAINE EARLY CHILDHOOD FUNDERS GROUP
    ONE CANAL PLAZA SUITE 300
    PORTLAND,ME04101     		N/A PC MEMBERSHIP CONTRIBUTIONS 6,000
    MAINE EQUAL JUSTICE PARTNERS INC
    126 SEWALL STREET
    AUGUSTA,ME04330     		N/A PC BUILDING BRIDGES TO SUSTAINABLE WORK AND ECONOMIC OPPORTUNITIES 30,000
    MAINE IMMIGRANTS' RIGHTS COALITION
    565 CONGRESS STREET SUITE 200
    PORTLAND,ME04101     		N/A PC IMMIGRANT INTEGRATION INITIATIVE 10,000
    MAINE JEWISH FILM FESTIVAL
    PO BOX 7465
    PORTLAND,ME04112     		N/A PC MAINE JEWISH FILM FESTIVAL, 2016, WATERVILLE 6,083
    MAINE JEWISH MUSEUM
    267 CONGRESS STREET
    PORTLAND,ME04101     		N/A PC ELEVATOR AND RESTROOM PROJECT 25,000
    MAINE ORAL HEALTH FUNDERS CO THE BINGHAM PROGRAM
    61 WINTHROP STREET
    AUGUSTA,ME04330     		N/A PC MAINE ORAL HEALTH FUNDERS - CONSULTANT 2015 7,000
    MAINE ORAL HEALTH FUNDERS CO THE BINGHAM PROGRAM
    61 WINTHROP STREET
    AUGUSTA,ME04330     		N/A PC IMPROVING CHILDREN'S ORAL HEALTH - IMPLEMENTATION OVER FOUR YEARS 35,000
    MAINE PHILANTHROPY CENTER
    P O BOX 9301
    PORTLAND,ME04104     		N/A PC MPC EVENT - LET'S TALK ABOUT EARLY EDUCATION 2,500
    MAINE QUALITY COUNTS
    16 ASSOCIATION DRIVE
    MANCHESTER,ME04351     		N/A PC THRIVING MAINE COMMUNITIES CONFERENCE 1,500
    MAINE STATE BALLET
    348 US ROUTE 1
    FALMOUTH,ME04105     		N/A PC BACKSTAGE PASSES FOR ALL: "BACKSTAGE AT THE NUTCRACKER" 9,800
    MAYO STREET ARTS
    10 MAYO STREET
    PORTLAND,ME04101     		N/A PC OPERATING SUPPORT 7,500
    MORRISON CENTER
    60 CHAMBERLAIN ROAD
    SCARBOROUGH,ME04074     		N/A PC CULINARY LIFESKILLS INSTRUCTIONAL SPACE 15,000
    MULTILINGUAL AND MUTLICULTURAL CENTER OF PORTLAND PUBLIC SCHOOLS
    353 CUMBERLAND AVENUE
    PORTLAND,ME04101     		N/A PC ACADEMIC ENRICHMENT THROUGH EXTENDED LEARNING PROGRAMS 40,000
    NORTHEAST HEARING & SPEECH CENTER INC
    75 WEST COMMERCIAL STREET SUITE 205
    PORTLAND,ME04101     		N/A PC AUDIOLOGY CAPITAL REQUEST 20,000
    PARTNERS FOR A HUNGER FREE YORK COUNTY
    PO BOX 515
    ALFRED,ME04002     		N/A PC OPERATING AND PROJECT SUPPORT 35,000
    PINE TREE SOCIETY
    149 FRONT STREET
    BATH,ME04530     		N/A PC AUTISM TRANSITION PROGRAM 12,667
    PORTLAND CHAMBER MUSIC FESTIVAL
    PO BOX 15385
    PORTLAND,ME04104     		N/A PC OPERATING SUPPORT 10,000
    PORTLAND COMMUNITY FREE CLINIC
    103 INDIA STREET
    PORTLAND,ME04101     		N/A PC OPERATING SUPPORT 27,000
    PORTLAND PUBLIC LIBRARY
    5 MONUMENT SQUARE
    PORTLAND,ME04101     		N/A PC CHILDREN'S SERVICES PROGRAM ARC: EARLY LITERACY AND SUMMER READING 26,000
    PORTLAND SYMPHONY ORCHESTRA
    50 MONUMENT SQUARE 2ND FLOOR
    PORTLAND,ME04101     		N/A PC INSTRUMENT PETTING ZOO 15,000
    PRESIDENT AND TRUSTEES OF BATES COLLEGE
    BATES DANCE FESTIVAL PETTIGREW HALL
    305 COLLEGE STREET
    LEWISTON,ME04240     		N/A PC ART ACCESS AND TRAINING FOR MAINE YOUTH, DANCERS & EDUCATORS 8,500
    PSL SERVICES
    28 FODEN ROAD
    SOUTH PORTLAND,ME04106     		N/A PC STRIVE CAPITAL CAMPAIGN 25,000
    RIPPLEFFECT INC
    PO BOX 441
    PORTLAND,ME04112     		N/A PC RIPPLEFFECT OUTDOOR LEADERSHIP EDUCATION 7,500
    SAINT ANDRE HOME INC
    283 ELM STREET
    BIDDEFORD,ME04005     		N/A PC PROVIDING AFFORDABLE VISITATION SERVICES & PARENTING EDUCATION FOR NON-CUSTODIAL PARENTS 20,000
    SARSSM
    PO BOX 9300
    PORTLAND,ME04104     		N/A PC OPERATING SUPPORT 20,000
    SEBAGO-LONG LAKE MUSIC FESTIVAL
    PO BOX 544
    HARRISON,ME04040     		N/A PC CONCERT SPONSORSHIP 1,500
    SEEDS OF HOPE NEIGHBORHOOD CENTER
    35 SOUTH STREET
    BIDDEFORD,ME04005     		N/A PC NOURISHING HOPE 15,000
    SEEDS OF PEACE INC
    370 LEXINGTON AVENUE 1201
    NEW YORK,NY10017     		N/A PC MAINE SEEDS 15,000
    SHALOM HOUSE INC
    106 GILMAN STREET
    PORTLAND,ME04102     		N/A PC EXPANDED COMMUNITY INTEGRATION SUPPORT AT OXFORD STREET SHELTER 20,000
    SOUTHERN MAINE AGENCY ON AGING
    136 US ROUTE ONE
    SCARBOROUGH,ME04074     		N/A PC ADULT DAY CENTER IN BIDDEFORD 175,000
    SOUTHERN MAINE HEALTH CARE
    ONE MEDICAL CENTER DRIVE
    BIDDEFORD,ME04005     		N/A PC DEFIBRILLATOR REPLACEMENT PROJECT 34,500
    SPACE GALLERY
    538 CONGRESS STREET
    PORTLAND,ME04101     		N/A PC CONCERT SPONSORSHIP 12,500
    SPRING HARBOR HOSPITAL
    78 ATLANTIC PLACE
    SOUTH PORTLAND,ME04106     		N/A PC THE LUNDER FAMILY ALLIANCE AT SPRING HARBOR HOSPITAL 20,000
    SUSAN L CURTIS CHARITABLE FOUNDATION
    1321 WASHINGTON AVENUE SUITE 104
    PORTLAND,ME04103     		N/A PC THE SUSAN L. CURTIS CHARITABLE FOUNDATION, DBA CAMP SUSAN CURTIS 10,000
    TEDFORD HOUSING
    PO BOX 958
    BRUNSWICK,ME04011     		N/A PC ADVANCING HOUSING STABILITY THROUGH CASE MANAGEMENT AT THE CUMBERLAND ST. SHELTER 15,000
    THE BRICK STORE MUSEUM
    117 MAIN STREET
    KENNEBUNK,ME04101     		N/A PC MUSEUM OUTREACH START-UP PROGRAM 5,000
    THE CROMWELL CENTER FOR DISABILITIES AWARENESS
    97A EXCHANGE STREET SUITE 205
    PORTLAND,ME04101     		N/A PC FREE DISABILITIES AWARENESS, SENSITIVITY, AND ANTI-BULLYING PROGRAMS 10,000
    THE MITCHELL INSTITUTE
    75 WASHINGTON AVENUE SUITE 2E
    PORTLAND,ME04101     		N/A PC OPERATING SUPPORT 15,000
    THE OPPORTUNITY ALLIANCE
    50 MONUMENT SQUARE 6TH FLOOR
    PORTLAND,ME04101     		N/A PC FAMILY SUPPORT TEAM PILOT PROGRAM 40,000
    THE OPPORTUNITY ALLIANCE
    50 MONUMENT SQUARE 6TH FLOOR
    PORTLAND,ME04101     		N/A PC EMERGENCY HEATING ASSISTANCE 7,500
    THE SOUTH PORTLAND FOOD CUPBOARD
    130 THADEUS STREET
    SOUTH PORTLAND,ME04106     		N/A PC OPERATING SUPPORT 7,500
    THE SUMMER CAMP INC
    8 CHURCH STREET
    BRIDGTON,ME04009     		N/A PC 2016 SUMMER PROGRAMS 10,000
    THE TELLING ROOM
    225 COMMERCIAL STREET SUITE 201
    PORTLAND,ME04101     		N/A PC OPERATING SUPPORT 10,000
    UNITED SOCIETY OF SHAKERS SABBATHDAY LAKE INC
    707 SHAKER ROAD
    NEW GLOUCESTER,ME04260     		N/A PC MAINE FESTIVAL OF AMERICAN MUSIC: ITS ROOTS AND TRADITIONS 1,500
    UNITED WAY OF GREATER PORTLAND
    PO BOX 15200
    PORTLAND,ME04112     		N/A PC KEEP ME WARM FUND 15,000
    UNITED WAY OF GREATER PORTLAND
    PO BOX 15200
    PORTLAND,ME04112     		N/A PC STARTING STRONG 2016 20,000
    UNITED WAY OF GREATER PORTLAND
    PO BOX 15200
    PORTLAND,ME04112     		N/A PC READYROSIE IMPLEMENTATION IN SOUTHERN MAINE 22,878
    UNIVERSITY OF HAWAI'I FOUNDATION
    PO BOX 11270
    HONOLULU,HI96828     		N/A PC SAM L. COHEN INTERNATIONAL HUMAN RIGHTS FELLOWSHIP AT WILLIAM S. RICHARDSON SCHOOL OF LAW 15,000
    UNIVERSITY OF MAINE SCHOOL OF LAW
    246 DEERING AVENUE
    PORTLAND,ME04102     		N/A PC REFUGEE AND HUMAN RIGHTS CLINIC 65,000
    VIOLENCE PREVENTION NETWORK (VPN)
    81 BRIDGE STREET M201
    YARMOUTH,ME04096     		N/A PC VIOLENCE PREVENTION NETWORK - A COLLABORATIVE APPROACH FOR VIOLENCE PREVENTION 10,000
    WINTERKIDS EDUCATION FOUNDATION
    PO BOX 7566 120 EXCHANGE STREET
    SUITE 205
    PORTLAND,ME04112     		N/A PC THE WINTERKIDS CHALLENEGE GOES TO PRESCHOOL 7,500
    YORK COUNTY COMMUNITY ACTION CORPORATION
    PO BOX 72 6 SPRUCE STREET
    SANFORD,ME04073     		N/A PC EMERGENCY HEATING ASSISTANCE 7,500
    YOUTH AND FAMILY OUTREACH
    331 CUMBERLAND AVENUE
    PORTLAND,ME04101     		N/A PC GENERAL OPERATING SUPPORT 7,500
    Total .................................bullet 3a 1,727,228
    bApproved for future payment
    CONGREGATION ETZ CHAIN
    36 BACON STREET
    BIDDEFORD,ME04005     		N/A PC OPERATING SUPPORT 25,000
    JEWISH COMMUNITY ALLIANCE OF SOUTHERN MAINE
    400 DEERING AVENUE
    PORTLAND,ME04103     		N/A PC TOGETHER B'YACHAD 250,000
    MAINE ORAL HEALTH FUNDERS CO THE BINGHAM PROGRAM
    61 WINTHROP STREET
    AUGUSTA,ME04330     		N/A PC IMPROVING CHILDREN'S ORAL HEALTH 70,000
    PORTLAND CHAMBER MUSIC FESTIVAL
    PO BOX 15385
    PORTLAND,ME04104     		N/A PC OPERATING SUPPORT 10,000
    SOUTHERN MAINE AGENCY ON AGING
    136 US ROUTE ONE
    SCARBOROUGH,ME04074     		N/A PC ADULT DAY CENTER IN BIDDEFORD 75,000
    THE CENTER FOR GRIEVING CHILDREN
    FOREST AVENUE
    PORTLAND,ME04102     		N/A PC MULTICULTURAL PEER SUPPORT PROGRAM 15,000
    THE FOUNDATION FOR MAINE'S COMMUNITY COLLEGES
    54 LIGHTHOUSE CIRCLE
    SOUTH PORTLAND,ME04106     		N/A PC NEW ACADEMIC BUILDING 250,000
    THE TELLING ROOM
    225 COMMERCIAL STREET SUITE 201
    PORTLAND,ME04101     		N/A PC OPERATING SUPPORT 10,000
    UNIVERSITY OF HAWAI'I FOUNDATION
    PO BOX 11270
    HONOLULU,HI96828     		N/A PC SAM L. COHEN INTERNATIONAL HUMAN RIGHTS FELLOWSHIP AT WILLIAM S. RICHARDSON SCHOOL OF LAW 15,000
    Total .................................bullet 3b 720,000
    Form 990-PF (2015)
    Form 990-PF (2015)
    Page 12
    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....     14 655,998  
    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 69,071  
    8
    Gain or (loss) from sales of assets other than inventory ............     		    18 2,235,674  
    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 2,960,743 0
    13Total. Add line 12, columns (b), (d), and (e)..................
    132,960,743
    (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 (2015)
    Form 990-PF (2015)
    Page 13
    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 organizations?
    Yes
    No
    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) 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 name SmallBullet
    		 Firm's EIN SmallBullet
    Firm's address SmallBullet


    		 Phone no.
    Form 990-PF (2015)
    Additional Data


    Software ID:  
    Software Version:  


    Form 990PF - Special Condition Description:
    Special Condition Description

    TY 2015 AccountingFeesSchedule
    Name:
    SAM L COHEN FOUNDATION
    EIN:
    20-2262822
    Category Amount Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
    ACCOUNTING FEES 6,495 650   5,845

    TY 2015 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 2,020,626 1,702,068

    TY 2015 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 4,672,134 4,755,005
    VANGUARD MID CAP INDEX FUND 627,787 1,094,590
    VANGUARD STOCK MKT IDX ADM 1,124,800 1,440,961

    TY 2015 InvestmentsGovtObligationsSch
    Name:
    SAM L COHEN FOUNDATION
    EIN:
    20-2262822
    US Government Securities - End of Year Book Value:

    3,725,254
    US Government Securities - End of Year Fair Market Value:

    3,734,670
    State & Local Government Securities - End of Year Book Value:


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


    0


    TY 2015 InvestmentsOtherSchedule2
    Name:
    SAM L COHEN FOUNDATION
    EIN:
    20-2262822
    Category/ Item Listed at Cost or FMV Book Value End of Year Fair Market Value
    ADAGE CAPITAL PARTNERS AT COST 1,694,882 3,956,677
    AEW GLOBAL PROPERTY SECURITIES FUND AT COST 1,289,749 1,590,454
    ARCHSTONE FUND AT COST 3,351,690 4,686,050
    EATON VANCE EMERGING MARKETS INT'L FUND AT COST 2,570,580 2,305,733
    NYES LEDGE CAPITAL FUND AT COST 3,550,000 4,825,064
    VANGUARD ENERGY ADMIRAL FUND AT COST 1,677,377 1,039,742
    VANGUARD INFLATION-PROTECTED SECURITIES AT COST 1,514,567 1,525,500
    WELLINGTON U.S. COMMODITIES CTF AT COST 887,523 948,482
    HARBOR INTERNATIONAL INSTL FUND AT COST 3,051,063 2,469,914

    TY 2015 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 2015 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 2,970 0   2,970
    BANK CHARGES 2,958 296   2,662
    MEMBERSHIPS 7,150 715   6,435
    OFFICE EXPENSE 6,114 611   5,503
    TELEPHONE 2,188 219   1,969
    POSTAGE 137 14   123
    PAYROLL PROCESSING FEES 1,466 174   1,292
    GIFTS DATABASE 11,360 0   11,360
    MISCELLANEOUS 6 1   5
    SUBSCRIPTIONS AND PUBLICATIONS 280 0   280
    K1: WELLINGTON COMMODITIES PORTFOLIO DEDUCTIONS 17,553 17,553   0
    K1: ADAGE CAPITAL PARTNERS PORTFOLIO DEDUCTIONS 17,294 17,294   0
    K1: AEW PORTFOLIO DEDUCTIONS 1,430 1,430   0
    K1: WELLINGTON COMMODITIES OTHER INVESTMENT EXPENSE 201,920 201,920   0


    TY 2015 OtherIncomeSchedule2
    Name:
    SAM L COHEN FOUNDATION
    EIN:
    20-2262822
    Description Revenue And Expenses Per Books Net Investment Income Adjusted Net Income
    K1: AEW GLOBAL PROPERTY SECURITIES FUND 20,415 20,415 20,415
    K1: SANDERSON 10,953 10,953 10,953
    K1: COLCHESTER 33,128 33,128 33,128
    K:1 ADAGE 4,575 4,575 4,575


    TY 2015 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 51,229 51,229   0
    INVESTMENT ADVISORY FEES - ADAGE CAPITAL PARTNERS L.P. 31,172 31,172   0
    INVESTMENT ADVISORY FEES - COLCHESTER 10,563 10,563   0
    INVESTMENT ADVISORY FEES - AEW GLOBAL PROPERTY. 11,139 11,139   0
    INVESTMENT ADVISORY FEES - WELLINGTON COMMODITIES 9,355 9,355   0


    TY 2015 TaxesSchedule
    Name:
    SAM L COHEN FOUNDATION
    EIN:
    20-2262822
    Category Amount Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
    FOREIGN TAXES 16,147 16,147   0
    PAYROLL TAXES 18,228 1,823   16,405
    FEDERAL NET INVESTMENT INCOME TAX 24,000 0   0