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.
bulletGo to www.irs.gov/Form990PF for instructions and the latest information.
OMB No. 1545-0052
2018
Open to Public Inspection
For calendar year 2018, or tax year beginning 01-01-2018 , and ending 12-31-2018
Name of foundation
SAM L COHEN FOUNDATION
 
Number and street (or P.O. box number if mail is not delivered to street address)22 FREE STREET STE 401
  Room/suite
City or town, state or province, country, and ZIP or foreign postal code
PORTLAND, ME04101
A Employer identification number

20-2262822
B Telephone number (see instructions)

(207) 871-5600
C bullet
G Check all that apply:

D 1. Foreign organizations, check here............. bullet
2. Foreign organizations meeting the 85%
test, check here and attach computation ... 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$35,066,508J 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.............
3 Interest on savings and temporary cash investments      
4 Dividends and interest from securities... 816,440 814,790  
5a Gross rents............      
b Net rental income or (loss)  
6a Net gain or (loss) from sale of assets not on line 10 1,874,368
b Gross sales price for all assets on line 6a  
7 Capital gain net income (from Part IV, line 2)... 1,874,368
8 Net short-term capital gain.........  
9 Income modifications...........  
10a Gross sales less returns and allowances  
b Less: Cost of goods sold....  
c Gross profit or (loss) (attach schedule).....    
11 Other income (attach schedule).......      
12 Total. Add lines 1 through 11........ 2,690,808 2,689,158  
Operating and Administrative Expenses 13 Compensation of officers, directors, trustees, etc. 196,986 19,699   177,287
14 Other employee salaries and wages...... 115,416 11,542   103,874
15 Pension plans, employee benefits....... 32,818 3,282   29,536
16a Legal fees (attach schedule)......... Click to see attachment 75 8   67
b Accounting fees (attach schedule)....... Click to see attachment 8,485 849   7,636
c Other professional fees (attach schedule).... Click to see attachment 172,084 172,084   0
17 Interest............... 48,604 48,604   0
18 Taxes (attach schedule) (see instructions)... Click to see attachment 199,392 17,710   16,443
19 Depreciation (attach schedule) and depletion...      
20 Occupancy..............        
21 Travel, conferences, and meetings....... 20,369 2,037   18,332
22 Printing and publications..........        
23 Other expenses (attach schedule)....... Click to see attachment 210,529 158,428   52,101
24 Total operating and administrative expenses.
Add lines 13 through 23.......... 1,004,758 434,243   405,276
25 Contributions, gifts, grants paid....... 1,642,565 1,642,565
26 Total expenses and disbursements. Add lines 24 and 25 2,647,323 434,243   2,047,841
27 Subtract line 26 from line 12:
a Excess of revenue over expenses and disbursements 43,485
b Net investment income (if negative, enter -0-) 2,254,915
c Adjusted net income (if negative, enter -0-)...  
For Paperwork Reduction Act Notice, see instructions.
Cat. No. 11289X Form 990-PF (2018)
Form 990-PF (2018)
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............. 62,143 52,214 52,214
2 Savings and temporary cash investments......... 1,242,961 57,380 57,380
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) 3,469,447 Click to see attachment3,560,256 3,458,844
b Investments—corporate stock (attach schedule)....... 9,894,104 Click to see attachment8,830,266 9,812,280
c Investments—corporate bonds (attach schedule)....... 2,002,958 Click to see attachment2,013,296 1,886,402
11 Investments—land, buildings, and equipment: basis bullet  
Less: accumulated depreciation (attach schedule) bullet        
12 Investments—mortgage loans.............      
13 Investments—other (attach schedule).......... 15,731,348 Click to see attachment17,933,034 19,799,388
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) 32,402,961 32,446,446 35,066,508
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 Foundations that follow SFAS 117, check here bullet
and complete lines 24 through 26 and lines 30 and 31.
24 Unrestricted..................    
25 Temporarily restricted...............    
26 Permanently restricted...............    
Foundations that do not follow SFAS 117, check here 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 32,402,961 32,446,446
30 Total net assets or fund balances (see instructions)..... 32,402,961 32,446,446
31 Total liabilities and net assets/fund balances (see instructions). 32,402,961 32,446,446
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
32,402,961
2
Enter amount from Part I, line 27a .....................
2
43,485
3
Other increases not included in line 2 (itemize) bullet
3
0
4
Add lines 1, 2, and 3 ..........................
4
32,446,446
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
32,446,446
Form 990-PF (2018)
Form 990-PF (2018)
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 K-1: ADAGE P    
b ARCHSTONE FUNDS P    
c K-1: COLCHESTER GLOBAL BOND FUND P    
d K-1: SANDERSON INTN'L VALUE FUND P    
e K-1: WELLINGTON TRUST CO CTF COMMODITIES P    
K-1: SEAPORT GLOBAL P    
K-1: RIVERPLACE DEVELOPMENT P    
FPA CRESCENT FUND P    
HARBOR FUNDS 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       1,773,455
b       132,523
c       9,642
d       252,595
e       -31,452
      33,768
      18,663
      66,382
      -381,208
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       1,773,455
b       132,523
c       9,642
d       252,595
e       -31,452
      33,768
      18,663
      66,382
      -381,208
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 1,874,368
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))
2017 2,014,721 37,919,883 0.053131
2016 1,885,992 35,724,181 0.052793
2015 2,045,337 38,650,029 0.052919
2014 2,157,390 41,038,613 0.052570
2013 2,024,563 39,679,964 0.051022
2
Total of line 1, column (d) .....................
2
0.262435
3
Average distribution ratio for the 5-year base period—divide the total on line 2 by 5.0, or by the number of years the foundation has been in existence if less than 5 years ......
3
0.052487
4
Enter the net value of noncharitable-use assets for 2018 from Part X, line 5......
4
38,384,455
5
Multiply line 4 by line 3......................
5
2,014,685
6
Enter 1% of net investment income (1% of Part I, line 27b)...........
6
22,549
7
Add lines 5 and 6........................
7
2,037,234
8
Enter qualifying distributions from Part XII, line 4,.............
8
2,047,841
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 (2018)
Form 990-PF (2018)
Page 4
Part VI
Excise Tax Based on Investment Income (Section 4940(a), 4940(b), 4940(e), or 4948—see instructions)
1a Exempt operating foundations described in section 4940(d)(2), check here Bullet and enter “N/A" on line 1. Bracket includes lines 1a and 1b
Date of ruling or determination letter:   (attach copy of letter if necessary–see instructions)
b Domestic foundations that meet the section 4940(e) requirements in Part V, check 1 22,549
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 22,549
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 22,549
6 Credits/Payments:
a 2018 estimated tax payments and 2017 overpayment credited to 2018 6a 25,707
b Exempt foreign organizations—tax withheld at source...... 6b
c Tax paid with application for extension of time to file (Form 8868)... 6c 26,000
d Backup withholding erroneously withheld ........... 6d 0
7 Total credits and payments. Add lines 6a through 6d.............. 7 51,707
8 Enter any penalty for underpayment of estimated tax. Check here if Form 2220 is attached. Click to see attachment 8 0
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 29,158
11 Enter the amount of line 10 to be: Credited to 2019 estimated taxBullet29,158 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 2018 or the taxable year beginning in 2018? See the 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 (2018)
    Form 990-PF (2018)
    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 atbullet22 FREE STREET SUITE 401PORTLANDME ZIP+4bullet04101
    15
    Section 4947(a)(1) nonexempt charitable trusts filing Form 990-PF in lieu of Form 1041 —check here .........bullet
    and enter the amount of tax-exempt interest received or accrued during the year ........bullet
    15
     
    16 At any time during calendar year 2018, 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 the instructions for exceptions and filing requirements for FinCEN Form 114. 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 2018?.............
    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 2018, did the foundation have any undistributed income (lines 6d
    and 6e, Part XIII) for tax year(s) beginning before 2018?.............
    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 2018 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 2018.)..................
    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 2018?
    4b
     
    No
    Form 990-PF (2018)
    Form 990-PF (2018)
    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:
    Yes
    No
    (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
     
     
    8
    Is the foundation subject to the section 4960 tax on payment(s) of more than $1,000,000 in remuneration or
    excess parachute payment during the year? .................
    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     		123,486 16,815 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     		71,747 14,527 0
    22 FREE STREET STE 401
    PORTLAND,ME04101
    Total number of other employees paid over $50,000...................bullet 0
    Form 990-PF (2018)
    Form 990-PF (2018)
    Page 7
    Part VIII
    Information About Officers, Directors, Trustees, Foundation Managers, Highly Paid Employees,
    and Contractors (continued)
    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  
    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 (2018)
    Form 990-PF (2018)
    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
    38,474,105
    b
    Average of monthly cash balances.......................
    1b
    494,885
    c
    Fair market value of all other assets (see instructions)................
    1c
    0
    d
    Total (add lines 1a, b, and c).........................
    1d
    38,968,990
    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
    38,968,990
    4
    Cash deemed held for charitable activities. Enter 1 1/2% of line 3 (for greater amount, see
    instructions) .............................
    4
    584,535
    5
    Net value of noncharitable-use assets. Subtract line 4 from line 3. Enter here and on Part V, line 4
    5
    38,384,455
    6
    Minimum investment return. Enter 5% of line 5..................
    6
    1,919,223
    Part XI
    Distributable Amount (see instructions) (Section 4942(j)(3) and (j)(5) private operating foundations and certain foreign organizations check here bullet and do not complete this part.)
    1
    Minimum investment return from Part X, line 6....................
    1
    1,919,223
    2a
    Tax on investment income for 2018 from Part VI, line 5......
    2a
    22,549
    b
    Income tax for 2018. (This does not include the tax from Part VI.)...
    2b
     
    c
    Add lines 2a and 2b............................
    2c
    22,549
    3
    Distributable amount before adjustments. Subtract line 2c from line 1............
    3
    1,896,674
    4
    Recoveries of amounts treated as qualifying distributions................
    4
    0
    5
    Add lines 3 and 4............................
    5
    1,896,674
    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
    1,896,674
    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
    2,047,841
    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
    2,047,841
    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
    22,549
    6
    Adjusted qualifying distributions. Subtract line 5 from line 4..............
    6
    2,025,292
    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 (2018)
    Form 990-PF (2018)
    Page 9
    Part XIII
    Undistributed Income (see instructions)
    (a)
    Corpus     		(b)
    Years prior to 2017     		(c)
    2017     		(d)
    2018
    1 Distributable amount for 2018 from Part XI, line 7 1,896,674
    2 Undistributed income, if any, as of the end of 2018:
    a Enter amount for 2017 only....... 0
    b Total for prior years:20, 20, 20 0
    3 Excess distributions carryover, if any, to 2018:
    a From 2013...... 61,539
    b From 2014...... 138,073
    c From 2015...... 161,714
    d From 2016...... 126,777
    e From 2017...... 318,796
    fTotal of lines 3a through e........ 806,899
    4Qualifying distributions for 2018 from Part
    XII, line 4: bullet$ 2,047,841
    a Applied to 2017, 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 2018 distributable amount..... 1,896,674
    e Remaining amount distributed out of corpus 151,167
    5 Excess distributions carryover applied to 2018. 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 5 958,066
    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 2017. Subtract line
    4a from line 2a. Taxable amount—see
    instructions .............     		0
    f Undistributed income for 2018. Subtract
    lines 4d and 5 from line 1. This amount must
    be distributed in 2019 ..........     		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
    8 Excess distributions carryover from 2013 not
    applied on line 5 or line 7 (see instructions) ...     		61,539
    9Excess distributions carryover to 2019.
    Subtract lines 7 and 8 from line 6a ......     		896,527
    10 Analysis of line 9:
    a Excess from 2014.... 138,073
    b Excess from 2015.... 161,714
    c Excess from 2016.... 126,777
    d Excess from 2017.... 318,796
    e Excess from 2018.... 151,167
    Form 990-PF (2018)
    Form 990-PF (2018)
    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 2018, 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) 2018 (b) 2017 (c) 2016 (d) 2015
             
    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 foundation 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
    22 FREE STREET STE 401
    PORTLAND,ME04101
    (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 (2018)
    Form 990-PF (2018)
    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
    MAINE ASSOCIATION FOR THE EDUCATION OF YOUNG CHILDREN
    PO BOX 221
    WELLS,ME04090     		  PC NO SMALL MATTER PROGRAM 200
    MAINE PHILANTHROPY CENTER
    PO BOX 9301
    PORTLAND,ME041049301     		  PC DAWNLAND PROGRAM 500
    MAINE INITIATIVES
    56 NORTH STREET SUITE 100
    PORTLAND,ME04101     		  PC IMMIGRANT AND REFUGEE FUNDERS COLLABORATIVE 1,000
    ACORN PRODUCTIONS
    PO BOX 4644
    PORTLAND,ME04112     		  PC MAINE PLAYWRIGHTS FESTIVAL HIGH SCHOOL WRITERS INITIATIVE 2,000
    AFRICAN WOMAN DEVELOPMENT
    133 GRANT ST APT 19
    PORTLAND,ME04101     		  PC WOMEN "MAKING THEIR WAY" PROGRAM 2,000
    MAINE ORAL HEALTH FUNDERS CO MAINE COMMUNITY FOUNDATION
    51 MONUMENT SQUARE 6TH FLOOR
    PORTLAND,ME04101     		  PC GENERAL OPERATIONS 2,000
    MAINE ORAL HEALTH FUNDERS CO MAINE COMMUNITY FOUNDATION
    52 MONUMENT SQUARE 6TH FLOOR
    PORTLAND,ME04101     		  PC MOHF CONSULTANT FEES 2,000
    MAINE PHILANTHROPY CENTER
    PO BOX 9301
    PORTLAND,ME041049301     		  PC MOVING BEYOND THIS MOMENT - 2018 CONFERENCE 2,500
    KIDS FREE TO GROW
    57 PORTLAND RD UNIT 4
    KENNEBUNK,ME04043     		  PC HEALTHY RELATIONSHIPS PROGRAM 3,000
    THE ORATORIO CHORALE
    PO BOX 712
    BRUNSWICK,ME04011     		  PC WHAT BINDS US TOGETHER PROGRAM 4,500
    CAMDEN CONFERENCE
    PO BOX 882
    CAMDEN,ME04843     		  PC CAMDEN CONFERENCE IN THE CLASSROOM IN PORTLAND 5,000
    FRIENDS OF THE SAINT LAWRENCE CHURCH
    76 CONGRESS STREET
    PORTLAND,ME04101     		  PC WEB SITE DEVELOPMENT 5,000
    THE GATHERING PLACE
    PO BOX 171
    BRUNSWICK,ME04011     		  PC OPERATING SUPPORT 5,000
    GOOD THEATER INC
    7 HAMPTON ROAD
    CAPE ELIZABETH,ME04107     		  PC CREATIVE ARTISTS SALARIES/GENERAL SUPPORT 5,000
    MAINE ADAPTIVE SPORTS & RECREATION
    8 SUNDANCE LANE
    NEWRY,ME04261     		  PC ACCESS TO ADAPTIVE RECREATIONAL PROGRAM PILOT PROJECT 5,000
    MAINE ORAL HEALTH FUNDERS CO MAINE COMMUNITY FOUNDATION
    50 MONUMENT SQUARE 6TH FLOOR
    PORTLAND,ME04101     		  PC IMPROVING CHILDREN'S ORAL HEALTH - IMPLEMENTATION PHASE OVER FOUR YEARS 5,000
    WAYNFLETE SCHOOL
    360 SPRING STREET
    PORTLAND,ME04102     		  PC WEST END - PARKSIDE NEIGHBORHOODS MENTORING PROJECT 5,000
    CHABAD LUBAVITCH OF MAINE INC
    11 POMEROY STREET
    PORTLAND,ME04102     		  PC OPERATING SUPPORT 6,000
    MAINE EARLY CHILDHOOD FUNDERS GROUP
    ONE CANAL PLAZA SUITE 300
    PORTLAND,ME04101     		  PC 2018 MEMBERSHIP 6,000
    317 MAIN STREET COMMUNITY MUSIC CENTER
    317 MAIN STREET
    YARMOUTH,ME040967939     		  PC MUSIC IS FOR EVERYONE: CONTINUATION OF PARTNERSHIP PROGRAMS WITH PORTLAND SCHOOLS 7,500
    CATHOLIC CHARITIES MAINE
    PO BOX 10660
    PORTLAND,ME04104     		  PC SEARCH (SEEK ELDERY ALONE, RENEW COURAGE AND HOPE) 7,500
    GROWSMART MAINE
    149 WATER STREET
    GARDINER,ME043452108     		  PC MAKING HEADWAY IN SANFORD 7,500
    HISTORIC NEW ENGLAND
    141 CAMBRIDGE STREET
    BOSTON,MA021142702     		  PC SARA ORNE JEWETT HOUSE MUSEUM SCHOOL & YOUTH PROGRAM EXPANSION 7,500
    LEVEY DAY SCHOOL
    400 DEERING AVE
    PORTLAND,ME04103     		  PC FINANCIAL AID ASSISTANCE AND STEAM INITIATIVES 7,500
    KIEVE-WAVUS EDUCATION INC
    PO BOX 169
    NOBLEBORO,ME04555     		  PC EXPANDING PROGRAMMING IN RSU 23 7,820
    BIDDEFORD FOOD PANTRY
    162 ELM STREET
    BIDDEFORD,ME04005     		  PC OPERATING SUPPORT 8,500
    ACCESS HEALTH INC DBA LEAVITT'S MILL FREE HEALTH CENTER
    PO BOX 47
    BAR MILLS,ME04004     		  PC MENTAL HEALTH WELLNESS IN A RURAL UNINSURED POPULATION 10,000
    AMERICAN RED CROSS OF SOUTHERN MAINE
    2401 CONGRESS STREET
    PORTLAND,ME04102     		  PC RECRUITMENT AND RETENTION FOR VOLUNTEERS IN YORK COUNTY 10,000
    MAINE FAMILY PLANNING
    PO BOX 587
    AUGUSTA,ME043220587     		  PC ESTABLISHING THE MAINE FAMILY PLANNING ABORTION AID FUND 10,000
    JUNIOR ACHIEVEMENT OF MAINE
    565 CONGRESS STREET SUITE 306
    PORTLAND,ME04101     		  PC PURCHASE OF CURRICULUMS FOR STUDENTS IN YORK & CUMBERLAND COUNTIES 10,000
    LET'S GET READY
    89 SOUTH STREET SUITE 401
    BOSTON,MA02111     		  PC LET'S GET READY PORTLAND PROGRAM 10,000
    MAINE ASSOCIATION OF NONPROFITS
    565 CONGRESS STREET SUITE 301
    PORTLAND,ME04101     		  PC DEVELOPING RESOURCES FOR MAINE NONPROFITS AROUND DIVERSITY, EQUITY & INCLUSION 10,000
    MAINE HISTORICAL SOCIETY
    489 CONGRESS STREET
    PORTLAND,ME04101     		  PC MAINE'S FIRST PEOPLE: RESOURCES FOR TEACHERS AND STUDENTS 10,000
    MAINE JEWISH MUSEUM
    267 CONGRESS STREET
    PORTLAND,ME04101     		  PC EXECUTIVE DIRECTOR FUNDING 10,000
    MAINE MEDICAL EDUCATION TRUST
    PO BOX 190
    MANCHESTER,ME04351     		  PC MAPPING AND INTEGRATING MAINE'S CLINICAL CAPACITY TO TREAT OPIATE ADDICTION 10,000
    MAINE QUALITY COUNTS
    PO BOX 16
    MANCHESTER,ME04351     		  PC INFANT MORTALITY IN MAINE - CRISIS AND OPPORTUNITY 10,000
    MIDCOAST LITERACY
    34 WING FARM PARKWAY
    BATH,ME045301515     		  PC OPERATING SUPPORT 10,000
    MULTILINGUAL AND MULTICULTURAL CENTER OF PORTLAND PUBLIC SCHOOLS
    353 CUMBERLAND AVENUE
    PORTLAND,ME04101     		  PC PARENT UNIVERSITY PROGRAM 10,000
    PORT RESOURCES
    280-B GANNETT DRIVE
    SOUTH PORTLAND,ME04106     		  PC CULTURAL SENSITIVITY TRAINING FOR NEW MAINER AND AMERICAN BORN STAFF 10,000
    PORTLAND CHAMBER MUSIC FESTIVAL
    PO BOX 15385
    PORTLAND,ME041125385     		  PC OPERATING SUPPORT 10,000
    SAFE SPACE RADIO
    22 FREE STREET SUITE 402
    PORTLAND,ME04101     		  PC SAFE SPACE RADIO COMMUNITY ENGAGEMENT INITIATIVE 10,000
    SAINT JOSEPH'S COLLEGE OF MAINE
    278 WHITES BRIDGE ROAD
    STANDISH,ME04084     		  PC CONNECTIONS: A MODEL PROJECT TO PROVIDE NONPROFIT INTERNSHIP OPPORTUNITIES TO UNDERSERVED STUDENTS 10,000
    SWEETSER
    50 MOODY STREET
    SACO,ME04072     		  PC FUNDING FOR SWEETSER'S EDUCATIONAL INTERACTIVE WHITE BOARD PROJECT 10,000
    TEMPLE BETH EL
    400 DEERING AVENUE
    PORTLAND,ME04103     		  PC IN MEMORY OF SUSAN GOLDBERG 10,000
    UNITED WAY OF YORK COUNTY
    PO BOX 727
    KENNEBUNK,ME04043     		  PC HEALTHY PRESCHOOL PROJECT 10,000
    CROMWELL CENTER FOR DISABILITIES AWARENESS
    97A EXCHANGE STREET SUITE 205
    PORTLAND,ME041015016     		  PC DISABILITIES, SENSITIVITY, AND ANTI-BULLYING PROGRAMS IN RURAL MAINE SCHOOLS 10,023
    CHILDREN'S ODYSSEY
    19 LIBBY STREET
    PORTLAND,ME04103     		  PC INDOOR THERAPY-MOTOR ROOM 10,500
    MAINE COUNCIL OF CHURCHES
    156 HIGH STREET
    PORTLAND,ME04102     		  PC COMMUNITY CONVERSATIONS PROGRAM 11,522
    LAKE REGION SENIOR SERVICE INC
    PO BOX 816
    BRIDGTON,ME04009     		  PC GENERAL OPERATIONS 12,000
    A COMPANY OF GIRLS
    PO BOX 7527
    PORTLAND,ME041127527     		  PC AFTER SCHOOL PROGRAMMING 12,500
    CONGREGATION ETZ CHAIM
    PO BOX 905
    KENNEBUNK,ME04043     		  PC OPERATING SUPPORT 12,500
    COUNT ME IN
    482 CONGRESS STREET SUITE 303
    PORTLAND,ME04101     		  PC COUNT ME IN MODEL IN FIVE PORTLAND PUBLIC PRE-KINDERGARTEN PROGRAMS 15,000
    THE ECOLOGY SCHOOL
    8 MORRIS AVE BUILDING 1
    SACO,ME04072     		  PC BIDDEFORD-SACO'S ENVIRONMENTAL COMMUNITY CENTER 15,000
    GOODWILL INDUSTRIES OF NORTHERN NEW ENGLAND
    75 WASHINGTON AVENUE SUITE 300
    PORTLAND,ME040382743     		  PC JOB CONNECTION GREATER PORTLAND 15,000
    FURNITURE FRIENDS
    PO BOX 631
    WESTBROOK,ME04098     		  PC OPERATING SUPPORT 15,000
    HABITAT FOR HUMANITY7 RIVERS MAINE INC
    126 MAINE STREET SUITE 1
    TOPSHAM,ME04086     		  PC WEATHERIZING, REPAIR, AND HOME MODIFICATION FOR LOW-INCOME HOMEOWNERS 15,000
    MAINE AUDOBON
    20 GILSLAND FARM ROAD
    FALMOUTH,ME04105     		  PC SCALING UP THE PORTLAND YOUTH STEWARDSHIP PROGRAM 15,000
    MAINE BOYS TO MEN
    170 US ROUTE 1
    FALMOUTH,ME04105     		  PC GENERAL OPERATING SUPPORT 15,000
    MAINE IMMIGRANTS' RIGHTS COALITION
    24 PREBLE ST 3RD FLOOR SUITE 306
    PORTLAND,ME04101     		  PC BUILDING ORGANIZATIONAL CAPACITY - EMPOWERING THE IMMIGRANT COMMUNITY IN MAINE 15,000
    MAINE JEWISH FILM FESTIVAL
    PO BOX 7465
    PORTLAND,ME04112     		  PC OPERATING & PROJECT SUPPORT FOR THE MAINE JEWISH FILM FESTIVAL 15,000
    OLYMPIA SNOWE WOMEN'S LEADERSHIP INSTITUTE
    ONE CANAL PLAZA SUITE 501
    PORTLAND,ME04101     		  PC MY VALUES, MY VOICE, AND MY VISION PROGRAM IN YORK COUNTY 15,000
    PORTLAND OVATIONS
    50 MONUMENT SQUARE 2ND FLOOR
    PORTLAND,ME041014039     		  PC PORTLAND OVATIONS SCHOOL - TIME PERFORMANCE SERIES 15,000
    PORTLAND STAGE COMPANY
    PO BOX 1458
    PORTLAND,ME04104     		  PC K-12 EDUCATION PROGRAMS 15,000
    THE TELLING ROOM
    225 COMMERCIAL STREET STE 201
    PORTLAND,ME04101     		  PC GENERAL OPERATING SUPPORT 15,000
    UNIVERSITY OF HAWAI'I FOUNDATION
    PO BOX 11270
    HONOLULU,HI96828     		  PC SAM L. COHEN INTERNATIONAL HUMAN RIGHTS FELLOWSHIP AT WILLIAM S. RICHARDSON SCHOOL OF LAW 15,000
    CAMP SUNSHINE AT SEBAGO LAKE INC
    35 ACADIA ROAD
    CASCO,ME04105     		  PC CAMP SUNSHINE BEREAVEMENT PROGRAM 17,500
    MID COAST HUNGER PREVENTION PROGRAM
    12 TENNEY WAY
    BRUNSWICK,ME040112449     		  PC FOOD PANTRY 17,500
    CENTER FOR GRIEVING CHILDREN
    555 FOREST AVENUE
    PORTLAND,ME041011504     		  PC INTERCULTURAL PEER SUPPORT PROGRAM 18,000
    BOYS & GIRLS CLUBS OF SOUTHERN MAINE
    PO BOX 7830
    PORTLAND,ME041014919     		  PC OPERATING SUPPORT 20,000
    CARING UNLIMITED CORP
    PO BOX 590
    SANFORD,ME04073     		  PC GENERAL OPERATING SUPPORT 20,000
    COMMUNITY BICYCLE CENTER
    PO BOX 783
    BIDDEFORD,ME040053657     		  PC OPERATING SUPPORT FOR EXPANDED IMPACT 20,000
    CONSUMERS FOR AFFORDABLE HEALTH CARE
    PO BOX 2490
    AUGUSTA,ME043302490     		  PC CONSUMER ASSISTANCE PROGRAM SUPPORT 20,000
    FRANNIE PEABODY CENTER
    30 DANFORTH STREET SUITE 311
    PORTLAND,ME041014574     		  PC OPERATING SUPPORT 20,000
    INTERCULTURAL COMMUNITY CENTER
    36 PATRICK DRIVE
    WESTBROOK,ME04092     		  PC POWER SCHOOL 20,000
    MY PLACE TEEN CENTER
    755 MAIN STREET
    WESTBROOK,ME040923416     		  PC OPERATING SUPPORT 20,000
    STARTING STRONG
    PO BOX 15200
    PORTLAND,ME041125200     		  PC OPERATING SUPPORT 20,000
    GULF OF MAINE RESEARCH INSTITUTE
    350 COMMERCIAL STREET
    PORTLAND,ME041014618     		  PC RENOVATING THE SAM L. COHEN CENTER FOR INTERACTIVE LEARNING 25,000
    JOBS FOR MAINE'S GRADUATES
    65 STONE STREET
    AUGUSTA,ME043306115     		  PC GENERAL OPERATING SUPPORT 25,000
    MAINE CHILDREN'S CANCER PROGRAM
    22 BRAMHALL STREET
    PORTLAND,ME04102     		  PC THE SAM L. COHEN PATIENT CARE AND FAMILY FUND 25,000
    MILESTONE FOUNDATION INC
    65 INDIA STREET
    PORTLAND,ME04101     		  PC HOME TEAM PROGRAM 25,000
    PORTLAND CONNECTED
    PO BOX 15200
    PORTLAND,ME041125200     		  PC OPERATING EXPENSES 25,000
    UNIVERSITY OF SOUTHERN MAINE FOUNDATION
    PO BOX 9300
    PORTLAND,ME04104     		  PC THE PROMISE SCHOLARSHIP PROGRAM 25,000
    WAYSIDE FOOD PROGRAMS
    PO BOX 1278
    PORTLAND,ME04104     		  PC OPERATING SUPPORT 25,000
    COMMUNITY DENTAL
    366 US ROUTE ONE
    FALMOUTH,ME04105     		  PC GENERAL OPERATIONS 30,000
    GOOD SHEPHERD FOOD BANK
    PO BOX 1807
    AUBURN,ME04211     		  PC SCHOOL PANTRY SUPPORT IN SOUTHERN MAINE 30,000
    MAINE CENTER FOR ECONOMIC POLICY
    PO BOX 437
    AUGUSTA,ME04332     		  PC ADVANCING POLICY SOLUTIONS TO PROMOTE ECONOMIC OPPORTUNITY 30,000
    PLANNED PARENTHOOD OF NORTHERN NEW ENGLAND
    443 CONGRESS STREET 3RD FLOOR
    PORTLAND,ME04101     		  PC SOUTHERN MAINE CHARITY CARE PROGRAM 35,000
    PREBLE STREET
    38 PREBLE STREET
    PORTLAND,ME041014952     		  PC PREBLE STREET RESOURCE CENTER 40,000
    CHILDREN'S MUSEUM AND THEATRE OF MAINE
    PO BOX 4041
    PORTLAND,ME04101     		  PC IMAGINE PROGRAM SUPPORT 50,000
    MAINE CHILDREN'S ALLIANCE
    331 STATE STREET
    AUGUSTA,ME043307100     		  PC STRENGTHENING MAINE'S EARLY CHILDHOOD SYSTEM 50,000
    JEWISH COMMUNITY ALLIANCE OF SOUTHERN MAINE
    1342 CONGRESS STREET
    PORTLAND,ME04102     		  PC TOGETHER B'YACHAD - PROGRAM TO BUILD A NEW FACILITY 125,000
    UNIVERSITY OF MAINE SCHOOL OF LAW FOUNDATION
    246 DEERING AVENUE
    PORTLAND,ME04102     		  PC SAM L. COHEN REFUGEE AND HUMAN RIGHTS CLINICAL PROFESSORSHIP 125,000
    MAINE COMMUNITY FOUNDATION
    245 MAIN STREET
    ELLSWORTH,ME04605     		  PC YOUTH AND FAMILY OUTREACH GRANT AWARD 150,000
    Total .................................bullet 3a 1,642,565
    bApproved for future payment
    Total .................................bullet 3b 0
    Form 990-PF (2018)
    Form 990-PF (2018)
    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....     14 816,440  
    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    
    8 Gain or (loss) from sales of assets other than
    inventory ............     		    18 1,874,368  
    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 2,690,808 0
    13Total. Add line 12, columns (b), (d), and (e)..................
    13
    2,690,808
    (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 (2018)
    Form 990-PF (2018)
    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) (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) (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 (2018)
    Additional Data


    Software ID:  
    Software Version:  


    Form 990PF - Special Condition Description:
    Special Condition Description

    TY 2018 AccountingFeesSchedule
    Name:
    SAM L COHEN FOUNDATION
    EIN:
    20-2262822
    Category Amount Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
    ACCOUNTING FEES 8,485 849   7,636

    TY 2018 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 2,013,296 1,886,402

    TY 2018 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 3,224,882 2,982,598
    VANGUARD MID CAP INDEX FUND 1,540,154 2,177,740
    VANGUARD STOCK MKT IDX ADM 4,065,230 4,651,942

    TY 2018 InvestmentsGovtObligationsSch
    Name:
    SAM L COHEN FOUNDATION
    EIN:
    20-2262822
    US Government Securities - End of Year Book Value:

    3,560,256
    US Government Securities - End of Year Fair Market Value:

    3,458,844
    State & Local Government Securities - End of Year Book Value:


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


    0


    TY 2018 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 4,572,940 5,139,330
    SEAPORT GLOBAL PROPERTY SECURITIES FUND AT COST 1,109,577 1,337,141
    ARCHSTONE FUND AT COST 18,120 20,803
    EATON VANCE EMERGING MARKETS INT'L FUND AT COST 2,733,889 2,851,388
    NYES LEDGE CAPITAL FUND AT COST 2,350,000 4,051,621
    VANGUARD ENERGY ADMIRAL FUND AT COST 956,312 633,495
    VANGUARD INFLATION-PROTECTED SECURITIES AT COST 640,919 614,156
    WELLINGTON U.S. COMMODITIES CTF AT COST 649,138 717,581
    FPA CRESCENT FUND AT COST 1,022,997 879,592
    BLACKROCK STRATEGIC INCOME OPPORTUNITIES FUND AT COST 971,312 938,799
    VANGUARD TOTAL INTL STOCK IX ADMIRAL AT COST 2,907,830 2,615,482

    TY 2018 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 2018 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 4,385 0   4,385
    BANK CHARGES 3,447 345   3,102
    MEMBERSHIPS 7,750 775   6,975
    OFFICE EXPENSE 19,422 1,942   17,480
    TELEPHONE 1,508 151   1,357
    POSTAGE 168 17   151
    PAYROLL PROCESSING FEES 1,633 163   1,470
    GIFTS DATABASE 13,150 1,315   11,835
    MISCELLANEOUS 4,867 0   4,867
    SUBSCRIPTIONS AND PUBLICATIONS 479 0   479
    K1: WELLINGTON COMMODITIES PORTFOLIO DEDUCTIONS 63,334 63,334   0
    K1: ADAGE CAPITAL PARTNERS PORTFOLIO DEDUCTIONS 37,363 37,363   0
    K1: SEAPORT GLOBAL 6,304 6,304   0
    K1: COLCHESTER 46,719 46,719   0


    TY 2018 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 43,240 43,240   0
    INVESTMENT ADVISORY FEES - ADAGE CAPITAL PARTNERS L.P. 26,649 26,649   0
    INVESTMENT ADVISORY FEES - COLCHESTER 11,390 11,390   0
    INVESTMENT ADVISORY FEES - SEAPORT GLOBAL 9,709 9,709   0
    INVESTMENT ADVISORY FEES - WELLINGTON COMMODITIES 6,096 6,096   0


    TY 2018 TaxesSchedule
    Name:
    SAM L COHEN FOUNDATION
    EIN:
    20-2262822
    Category Amount Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
    FOREIGN TAXES 15,883 15,883   0
    PAYROLL TAXES 18,270 1,827   16,443
    FEDERAL NET INVESTMENT INCOME TAX 165,239 0   0