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
2020
Open to Public Inspection
For calendar year 2020, or tax year beginning 01-01-2020 , and ending 12-31-2020
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$39,673,240J 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... 639,379 639,379  
5a Gross rents............      
b Net rental income or (loss)  
6a Net gain or (loss) from sale of assets not on line 10 2,067,732
b Gross sales price for all assets on line 6a 7,214,732
7 Capital gain net income (from Part IV, line 2)... 2,067,732
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 80,712 80,712  
12 Total. Add lines 1 through 11........ 2,787,823 2,787,823  
Operating and Administrative Expenses 13 Compensation of officers, directors, trustees, etc. 200,562 20,056   180,506
14 Other employee salaries and wages...... 124,744 12,474   112,270
15 Pension plans, employee benefits....... 36,239 3,624   32,615
16a Legal fees (attach schedule).........        
b Accounting fees (attach schedule)....... Click to see attachment 7,320 732   6,588
c Other professional fees (attach schedule).... Click to see attachment 156,748 156,748   0
17 Interest............... 28,829 28,829   0
18 Taxes (attach schedule) (see instructions)... Click to see attachment 52,054 18,270   17,784
19 Depreciation (attach schedule) and depletion...      
20 Occupancy..............        
21 Travel, conferences, and meetings....... 2,355 236   2,119
22 Printing and publications..........        
23 Other expenses (attach schedule)....... Click to see attachment 137,849 78,883   58,038
24 Total operating and administrative expenses.
Add lines 13 through 23.......... 746,700 319,852   409,920
25 Contributions, gifts, grants paid....... 2,508,200 2,508,200
26 Total expenses and disbursements. Add lines 24 and 25 3,254,900 319,852   2,918,120
27 Subtract line 26 from line 12:
a Excess of revenue over expenses and disbursements -467,077
b Net investment income (if negative, enter -0-) 2,467,971
c Adjusted net income (if negative, enter -0-)...  
For Paperwork Reduction Act Notice, see instructions.
Cat. No. 11289X Form 990-PF (2020)
Form 990-PF (2020)
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............. 214,139 1,256,641 1,256,641
2 Savings and temporary cash investments......... 1,067,835 4,497,745 4,497,745
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) 5,066,828 Click to see attachment3,971,901 4,157,905
b Investments—corporate stock (attach schedule)....... 10,551,256 Click to see attachment7,962,939 10,999,602
c Investments—corporate bonds (attach schedule)....... 2,050,688 Click to see attachment2,064,024 2,071,036
11 Investments—land, buildings, and equipment: basis bullet  
Less: accumulated depreciation (attach schedule) bullet        
12 Investments—mortgage loans.............      
13 Investments—other (attach schedule).......... 12,521,361 Click to see attachment11,251,780 16,690,311
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) 31,472,107 31,005,030 39,673,240
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 FASB ASC 958, check here bullet
and complete lines 24, 25, 29 and 30.
24 Net assets without donor restrictions...........    
25 Net assets with donor restrictions............    
Foundations that do not follow FASB ASC 958, check here bullet
and complete lines 26 through 30.
26 Capital stock, trust principal, or current funds........ 0 0
27 Paid-in or capital surplus, or land, bldg., and equipment fund 0 0
28 Retained earnings, accumulated income, endowment, or other funds 31,472,107 31,005,030
29 Total net assets or fund balances (see instructions)..... 31,472,107 31,005,030
30 Total liabilities and net assets/fund balances (see instructions). 31,472,107 31,005,030
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 29 (must agree with end-of-year figure reported on prior year’s return) ...............
1
31,472,107
2
Enter amount from Part I, line 27a .....................
2
-467,077
3
Other increases not included in line 2 (itemize) bullet
3
0
4
Add lines 1, 2, and 3 ..........................
4
31,005,030
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 29 .
6
31,005,030
Form 990-PF (2020)
Form 990-PF (2020)
Page 3
Part IV
Capital Gains and Losses for Tax on Investment Income
(a) List and describe the kind(s) of property sold (e.g., real estate,
2-story brick warehouse; or common stock, 200 shs. MLC Co.)		 (b)
How acquired
P—Purchase
D—Donation 		(c)
Date acquired
(mo., day, yr.) 		(d)
Date sold
(mo., day, yr.)
1 a PUBLICLY TRADED SECURITIES P    
b PUBLICLY TRADED SECURITIES P    
c PUBLICLY TRADED SECURITIES P    
d PUBLICLY TRADED SECURITIES P    
e PUBLICLY TRADED SECURITIES P    
PUBLICLY TRADED SECURITIES P    
FIDELITY SUSTAINABLE FUND P    
BLACKROCK STRATEGIC INC OPP FUND P    
EATON VANCE PARAMETRIC TAX MNG FUND P    
COLCHESTER LOSS IN LIQUIDATION P    
K-1: ADAGE P    
K-1: SANDERSON P    
K-1: WELLINGTON EME P    
K-1: SEAPORT GLOBAL (FKA AEW) P    
K-1: COLCHESTER 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 2,335,154   1,556,274 778,880
b 40,313   37,271 3,042
c 350,000   317,794 32,206
d 450,000   427,175 22,825
e 1,074,940   846,575 228,365
25,113   20,262 4,851
800,000   752,269 47,731
500,000   493,438 6,562
1,521,723   1,433,993 87,730
    1,194 -1,194
      1,016,088
      -250,740
      45,405
      -69,863
      -1,645
117,489     117,489
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       778,880
b       3,042
c       32,206
d       22,825
e       228,365
      4,851
      47,731
      6,562
      87,730
      -1,194
      1,016,088
      -250,740
      45,405
      -69,863
      -1,645
      117,489
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 2,067,732
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
SECTION 4940(e) REPEALED ON DECEMBER 20, 2019 - DO NOT COMPLETE
1 Reserved
(a)
Reserved 		(b)
Reserved 		(c)
Reserved 		(d)
Reserved
2
Reserved...........................
2
3
Reserved...........................
3
4
Reserved...........................
4
5
Reserved...........................
5
6
Reserved...........................
6
7
Reserved...........................
7
8
Reserved,..........................
8
Form 990-PF (2020)
Form 990-PF (2020)
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 for line 1a
Date of ruling or determination letter:   (attach copy of letter if necessary–see instructions)
b Reserved................................ 1 34,305
c All other domestic foundations enter 1.39% 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 34,305
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 34,305
6 Credits/Payments:
a 2020 estimated tax payments and 2019 overpayment credited to 2020 6a 34,131
b Exempt foreign organizations—tax withheld at source...... 6b 0
c Tax paid with application for extension of time to file (Form 8868)... 6c 17,000
d Backup withholding erroneously withheld ........... 6d 0
7 Total credits and payments. Add lines 6a through 6d.............. 7 51,131
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 16,826
11 Enter the amount of line 10 to be: Credited to 2021 estimated taxBullet16,826 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 the instructions
for the 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 2020 or the taxable year beginning in 2020? 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 (2020)
    Form 990-PF (2020)
    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 2020, 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 2020?.............
    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 2020, did the foundation have any undistributed income (lines 6d
    and 6e, Part XIII) for tax year(s) beginning before 2020?.............
    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 2020 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 2020.)..................
    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 2020?
    4b
     
    No
    Form 990-PF (2020)
    Form 990-PF (2020)
    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     		15,000 0 0
    268 MAIN STREET PO BOX 760
    SACO,ME04072
    JEFFREY A NATHANSON ESQ DIRECTOR, PRESIDENT
    10.00     		18,500 0 0
    BANKNORTH ONE PORTLAND SQUARE PO
    BOX 9540
    PORTLAND,ME04112
    SHERRY P BRODER ESQ DIRECTOR, SECRETARY
    2.00     		15,000 0 0
    7 WATERFRONT PLAZA SUITE 400 500
    ALA MOANA BLVD
    HONOLULU,HI96813
    JOHN SHOOS EXECUTIVE DIRECTOR
    40.00     		133,562 19,042 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     		77,601 16,244 0
    22 FREE STREET STE 401
    PORTLAND,ME04101
    Total number of other employees paid over $50,000...................bullet 0
    Form 990-PF (2020)
    Form 990-PF (2020)
    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 (2020)
    Form 990-PF (2020)
    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
    33,285,036
    b
    Average of monthly cash balances.......................
    1b
    3,030,833
    c
    Fair market value of all other assets (see instructions)................
    1c
    0
    d
    Total (add lines 1a, b, and c).........................
    1d
    36,315,869
    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
    36,315,869
    4
    Cash deemed held for charitable activities. Enter 1 1/2% of line 3 (for greater amount, see
    instructions) .............................
    4
    544,738
    5
    Net value of noncharitable-use assets. Subtract line 4 from line 3. Enter here and on Part V, line 4
    5
    35,771,131
    6
    Minimum investment return. Enter 5% of line 5..................
    6
    1,788,557
    Part XI
    Distributable Amount (see instructions) (Section 4942(j)(3) and (j)(5) private operating foundations and certain foreign organizations check here right arrow and do not complete this part.)
    1
    Minimum investment return from Part X, line 6....................
    1
    1,788,557
    2a
    Tax on investment income for 2020 from Part VI, line 5......
    2a
    34,305
    b
    Income tax for 2020. (This does not include the tax from Part VI.)...
    2b
     
    c
    Add lines 2a and 2b............................
    2c
    34,305
    3
    Distributable amount before adjustments. Subtract line 2c from line 1............
    3
    1,754,252
    4
    Recoveries of amounts treated as qualifying distributions................
    4
    0
    5
    Add lines 3 and 4............................
    5
    1,754,252
    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
    1,754,252
    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
    2,918,120
    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
    2,918,120
    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
    0
    6
    Adjusted qualifying distributions. Subtract line 5 from line 4..............
    6
    2,918,120
    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 (2020)
    Form 990-PF (2020)
    Page 9
    Part XIII
    Undistributed Income (see instructions)
    (a)
    Corpus     		(b)
    Years prior to 2019     		(c)
    2019     		(d)
    2020
    1 Distributable amount for 2020 from Part XI, line 7 1,754,252
    2 Undistributed income, if any, as of the end of 2020:
    a Enter amount for 2019 only....... 0
    b Total for prior years:20, 20, 20 0
    3 Excess distributions carryover, if any, to 2020:
    a From 2015...... 161,714
    b From 2016...... 126,777
    c From 2017...... 318,796
    d From 2018...... 151,167
    e From 2019...... 707,187
    fTotal of lines 3a through e........ 1,465,641
    4Qualifying distributions for 2020 from Part
    XII, line 4: bullet$ 2,918,120
    a Applied to 2019, 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 2020 distributable amount..... 1,754,252
    e Remaining amount distributed out of corpus 1,163,868
    5 Excess distributions carryover applied to 2020. 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 2,629,509
    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 2019. Subtract line
    4a from line 2a. Taxable amount—see
    instructions .............     		0
    f Undistributed income for 2020. Subtract
    lines 4d and 5 from line 1. This amount must
    be distributed in 2021 ..........     		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 2015 not
    applied on line 5 or line 7 (see instructions) ...     		161,714
    9Excess distributions carryover to 2021.
    Subtract lines 7 and 8 from line 6a ......     		2,467,795
    10 Analysis of line 9:
    a Excess from 2016.... 126,777
    b Excess from 2017.... 318,796
    c Excess from 2018.... 151,167
    d Excess from 2019.... 707,187
    e Excess from 2020.... 1,163,868
    Form 990-PF (2020)
    Form 990-PF (2020)
    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 2020, 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) 2020 (b) 2019 (c) 2018 (d) 2017
             
    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 (2020)
    Form 990-PF (2020)
    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 COMMUNITY MUSIC CENTER
    317 MAIN STREET
    YARMOUTH,ME04096     		  PC GREATER PORTLAND MUSIC EDUCATION PARTNERSHIP PROGRAM 7,500
    A COMPANY OF GIRLS
    PO BOX 7527
    PORTLAND,ME04112     		  PC ARTS-BASED EMPOWERMENT AND RESILIENCY PROGRAMMING FOR UNDERSERVED GIRLS 12,500
    AFRICAN WOMAN AND DEVELOPMENT
    991 FOREST AVE
    PORTLAND,ME04103     		  PC WOMEN MAKING THEIR WAY 3,500
    AMERICAN CIVIL LIBERTIES UNION OF MAINE FOUNDATION
    121 MIDDLE ST SUITE 200
    PORTLAND,ME04101     		  PC GENERAL OPERATING SUPPORT 30,000
    AMERICAN RED CROSS OF SOUTHERN MAINE
    2401 CONGRESS STREET
    PORTLAND,ME04102     		  PC DISASTER CYCLE SERVICES 10,000
    AMISTAD
    66 STATE STREET
    PORTLAND,ME04101     		  PC COVID-19 EMERGENCY RESPONSE FUNDS 10,000
    APEX YOUTH CONNECTION
    PO BOX 783
    BIDDEFORD,ME04005     		  PC COVID-19 EMERGENCY RESPONSE FUNDS 5,000
    APEX YOUTH CONNECTION
    PO BOX 783
    BIDDEFORD,ME04005     		  PC OPERATING SUPPORT 15,000
    ARTVAN
    14 MAINE STREET BOX 77
    BRUNSWICK,ME04011     		  PC COVID-19 EMERGENCY RESPONSE FUNDS 5,000
    AVESTA HOUSING DEVELOPMENT CORPORATION
    307 CUMBERLAND AVE
    PORTLAND,ME04101     		  PC HOMELESS TO HOUSING COLLABORATION 15,000
    BIDDEFORD FOOD PANTRY
    162 ELM STREET
    BIDDEFORD,ME04005     		  PC COVID-19 EMERGENCY RESPONSE FUNDS 5,000
    BIDDEFORD FOOD PANTRY
    162 ELM STREET
    BIDDEFORD,ME04005     		  PC GENERAL OPERATIONS 5,000
    BIDDEFORD SCHOOL DEPARTMENT
    18 MAPLEWOOD AVE
    BIDDEFORD,ME04005     		  PC SUMMER MEALS PROGRAM 5,000
    BIDDEFORD SCHOOL DEPARTMENT
    18 MAPLEWOOD AVE
    BIDDEFORD,ME04005     		  PC MEALS PROGRAM 5,000
    BOYS & GIRLS CLUBS OF SOUTHERN MAINE
    277 CUMBERLAND AVE PO BOX 7830
    PORTLAND,ME04112     		  PC OPERATING SUPPORT 30,000
    CARING UNLIMITED CORP
    PO BOX 590
    SANFORD,ME04073     		  PC GENERAL OPERATING FUNDS 20,000
    CATHOLIC CHARITIES MAINE
    189 PARK AVE
    PORTLAND,ME04102     		  PC COVID-19 EMERGENCY RESPONSE FUNDS 10,000
    CATHOLIC CHARITIES MAINE
    189 PARK AVE
    PORTLAND,ME04102     		  PC CHILD DEVELOPMENT CENTERS - DIRECT SERVICES SUPPORT 35,000
    CENTER FOR GRIEVING CHILDREN
    555 FOREST AVE
    PORTLAND,ME04101     		  PC INTERCULTURAL PROGRAM SUPPORT 20,000
    CHILDREN'S MUSEUM AND THEATRE OF MAINE
    PO BOX 4041 142 FREE STREET
    PORTLAND,ME04101     		  PC ART ALL AROUND: A CREATING COMMUNITY ACCESS INITIATIVE 10,000
    COASTAL ENTERPRISES INC
    30 FEDERAL ST
    BRUNSWICK,ME04011     		  PC STARTSMART 20,000
    COMMUNITY DENTAL
    189 ALFRED STREET
    BIDDEFORD,ME04005     		  PC OPERATING SUPPORT FOR COMMUNITY DENTAL'S BIDDEFORD CENTER 35,000
    CONGREGATION ETZ CHAIM
    267 CONGRESS STREET
    PORTLAND,ME04101     		  PC OPERATING SUPPORT (CANTORIAL GRANT REQUEST) 12,500
    CONSUMERS FOR AFFORDABLE HEALTH CARE
    12 CHURCH STREET
    AUGUSTA,ME04330     		  PC IMPROVING ACCESS TO HEALTH CARE IN SOUTHERN MAINE 20,000
    COUNCIL FOR A STRONG AMERICA
    1212 NEW YORK AVENUE NW SUITE 300
    WASHINGTON,DC20005     		  PC NEW RIGHT FROM THE START COALITION 50,000
    CROMWELL CENTER FOR DISABILITIES AWARENESS
    97A EXCHANGE ST STE 205
    PORTLAND,ME04101     		  PC DISABILITIES AWARENESS & INCLUSION PROGRAMS IN YORK AND CUMBERLAND COUNTY SCHOOLS 10,000
    CUMBERLAND COUNTY YMCA
    70 FOREST AVE
    PORTLAND,ME04101     		  PC NEW AMERICAN WELCOME CENTER 15,000
    ENGINE INC
    PO BOX 1681
    BIDDEFORD,ME04005     		  PC COVID-19 EMERGENCY GRANT FUNDS 5,000
    FALMOUTH FOOD PANTRY
    271 FALMOUTH RD
    FALMOUTH,ME04105     		  PC COVID - 19 EMERGENCY RESPONSE FUNDS 5,000
    FOUNDATION FOR PORTLAND PUBLIC SCHOOLS
    353 CUMBERLAND AVE
    PORTLAND,ME04101     		  PC EDUCATION, ECONOMIC AND HEALTH & WELLNESS NEEDS 45,000
    FRANNIE PEABODY CENTER
    30 DANFORTH ST SUITE 311
    PORTLAND,ME04101     		  PC OPERATING SUPPORT 20,000
    FREEPORT COMMUNITY SERVICES
    53 DEPOT ST
    FREEPORT,ME04032     		  PC COVID - 19 EMERGENCY RESPONSE FUNDS 5,000
    FRIENDS OF THE PORTLAND COMMUNITY FREE CLINIC
    103 INDIA ST
    PORTLAND,ME04101     		  PC OPERATING SUPPORT 20,000
    FRIENDS OF THE SAINT LAWRENCE CHURCH
    76 CONGRESS STREET
    PORTLAND,ME04101     		  PC COVID - 19 EMERGENCY RESPONSE FUNDS 2,500
    FRIENDS OF THE SAINT LAWRENCE CHURCH
    76 CONGRESS STREET
    PORTLAND,ME04101     		  PC OPERATING SUPPORT 5,000
    FRIENDSHIP HOUSE
    390 LINCOLN ST
    SOUTH PORTLAND,ME04106     		  PC COVID-19 EMERGENCY RESPONSE FUNDS 2,500
    FURNITURE FRIENDS
    PO BOX 15200
    PORTLAND,ME04112     		  PC OPERATING SUPPORT 15,000
    GATEWAY COMMUNITY SERVICES MAINE
    501 FOREST AVENUE
    PORTLAND,ME04101     		  PC COMMUNITY ENGAGEMENT AND LEADERSHIP OPPORTUNITIES FOR IMMIGRANT, REFUGEE, AND ASYLEE YOUTH 10,000
    GIRL SCOUTS OF MAINE
    138 GANNETT DRIVE
    SOUTH PORTLAND,ME04106     		  PC A PLACE FOR GIRLS - BIDDEFORD 7,500
    GOOD SHEPHERD FOOD BANK
    PO BOX 1807
    AUBURN,ME04211     		  PC GENERAL OPERATIONS 10,000
    GOOD SHEPHERD FOOD BANK
    PO BOX 1807
    AUBURN,ME04211     		  PC COVID-19 EMERGENCY RESPONSE FUNDS 25,000
    GOOD SHEPHERD FOOD BANK
    PO BOX 1807
    AUBURN,ME04211     		  PC COVID-19 RECOVERY IN CUMBERLAND AND YORK COUNTIES 40,000
    GOODWILL INDUSTRIES OF NORTHERN NEW ENGLAND
    34 HUTCHERSON DRIVE
    GORHAM,ME04038     		  PC WORKFORCE DEVELOPMENT IN YORK AND CUMBERLAND COUNTIES FOR FSET RECIPIENTS 15,000
    GRAHAMTASTIC CONNECTION
    21 BRADEEB ST 107
    SPRINGVALE,ME04083     		  PC COVID-19 EMERGENCY RESPONSE FUNDS 5,000
    GREATER PORTLAND FAMILY PROMISE
    70 FOREST AVE
    PORTLAND,ME04101     		  PC COVID-19 EMERGENCY RESPONSE FUNDS 5,000
    GREATER PORTLAND HEALTH
    180 PARK AVE
    PORTLAND,ME04101     		  PC COVID-19 EMERGENCY RESPONSE FUNDS 7,500
    HABITAT FOR HUMANITY YORK COUNTY
    PO BOX 267
    KENNEBUNK,ME04043     		  PC WEATHERIZATION IN YORK COUNTY 10,000
    HARDY GIRLS HEALTHY WOMEN
    PO BOX 821
    WATERVILLE,ME049030821     		  PC COVID-19 EMERGENCY RESPONSE FUNDS 5,000
    HEART OF BIDDEFORD
    205 MAIN STREET
    BIDDEFORD,ME04005     		  PC COVID-19 EMERGENCY RESPONSE FUNDS 5,000
    HISTORIC NEW ENGLAND
    141 CAMBRIDGE STREET
    BOSTON,MA02114     		  PC SARAH ORNE JEWETT HOUSE MUSEUM SCHOOL AND YOUTH PROGRAMS 5,000
    HOPE ACTS
    202 WOODFORD STREET
    PORTLAND,ME04103     		  PC IN HONOR OF ELINOR MILLER 2,000
    HOPE ACTS
    202 WOODFORD STREET
    PORTLAND,ME04103     		  PC COVID-19 EMERGENCY RESPONSE FUNDS 5,000
    HOSPICE OF SOUTHERN MAINE
    180 US ROUTE ONE
    SCARBOROUGH,ME04074     		  PC MEETING THE DEMAND FOR HOSPICE CARE AT HOME 10,000
    HOSPICE OF SOUTHERN MAINE
    180 US ROUTE ONE
    SCARBOROUGH,ME04074     		  PC CAPITAL CAMPAIGN 50,000
    IMMIGRANT LEGAL ADVOCACY PROJECT
    PO BOX 17917
    PORTLAND,ME04112     		  PC OPERATING SUPPORT REQUEST 25,000
    IN HER PRESENCE OUT OF THE SHADOWS AND ONTO THE STAGE
    41C WALKER STREET
    WESTBROOK,ME04092     		  PC COVID-19 EMERGENCY RESPONSIVE GRANT:IHP DISTANCE EARLY LEARNING SUPPORT FOR IMMIGRANT CHILDREN 15,000
    INDIGO ARTS ALLIANCE
    PO BOX 8808
    PORTLAND,ME04104     		  PC OPERATING SUPPORT 5,000
    INQUIRING SYSTEMS INC
    101 BROOKWOOD AVE STE 204
    SANTA ROSA,CA954045259     		  PC PUBLIC LECTURE 1,000
    INTERCULTURAL COMMUNITY CENTER
    36 PATRICK DRIVE
    WESTBROOK,ME04092     		  PC WRAPAROUND FAMILY SUPPORT FOR NEW MAINERS IN DISRUPTIVE TIMES 20,000
    JEWISH COMMUNITY ALLIANCE OF SOUTHERN MAINE
    1342 CONGRESS STREET
    PORTLAND,ME04102     		  PC SUPPORT FOR PROGRAMS 2,200
    JEWISH COMMUNITY ALLIANCE OF SOUTHERN MAINE
    1342 CONGRESS STREET
    PORTLAND,ME04102     		  PC IN HONOR OF ELINOR MILLER 3,000
    JEWISH COMMUNITY ALLIANCE OF SOUTHERN MAINE
    1342 CONGRESS STREET
    PORTLAND,ME04102     		  PC COVID-19 EMERGENCY RESPONSE FUNDS 5,000
    JOBS FOR MAINE'S GRADUATES
    65 STONE ST
    AUGUSTA,ME04330     		  PC GENERAL OPERATING SUPPORT FOR EXPANSION IN SOUTHERN MAINE 25,000
    KIDS FREE TO GROW
    57 PORTLAND RD
    KENNEBUNK,ME04043     		  PC HEALTHY RELATIONSHIPS 5,000
    LAKE REGION SENIOR SERVICE INC
    182 NORTH RD
    BRIDGETON,ME04009     		  PC HEALTHCARE ACCESS TRANSPORTATION PROGRAM 12,000
    LEARNING WORKS
    181 BRACKETT ST
    PORTLAND,ME04102     		  PC OPERATING SUPPORT 15,000
    LOCKER PROJECT
    PO BOX 3134
    PORTLAND,ME04104     		  PC GENERAL OPERATIONS 10,000
    LOCKER PROJECT
    PO BOX 3134
    PORTLAND,ME04104     		  PC COVID-19 EMERGENCY GRANT FUNDS 10,000
    LOCKER PROJECT
    PO BOX 3134
    PORTLAND,ME04104     		  PC GENERAL OPERATING SUPPORT 15,000
    MAINE ACCESS IMMIGRANT NETWORK
    237 OXFORD STREET SUITE 25A
    PORTLAND,ME04101     		  PC COVID-19 EMERGENCY GRANT FUNDS 10,000
    MAINE ACCESS IMMIGRANT NETWORK
    237 OXFORD STREET SUITE 25A
    PORTLAND,ME04101     		  PC MAINE ACCESS IMMIGRANT NETWORK (MAIN) - OPERATING SUPPORT 20,000
    MAINE ASSOCIATION OF NONPROFITS
    549 CONGRESS STREET
    PORTLAND,ME04101     		  PC MANP EQUITY INITIATIVE - PHASE TWO 10,000
    MAINE AUDUBON
    20 GILSLAND FARM RD
    FALMOUTH,ME04105     		  PC BRINGING NATURE HOME MIDDLE SCHOOL YOUTH STEWARDSHIP PROGRAM 10,000
    MAINE BOYS TO MEN
    170 US 1 230
    FALMOUTH,ME04105     		  PC OPERATING SUPPORT 15,000
    MAINE CENTER FOR ECONOMIC POLICY
    ONE WESTON COURT SUITE 103
    AUGUSTA,ME043320437     		  PC OPERATING SUPPORT 35,000
    MAINE CHILDREN'S CANCER PROGRAM
    22 BRAMHALL STREET
    PORTLAND,ME04102     		  PC THE SAM L. COHEN PATIENT CARE AND FAMILY FUND 25,000
    MAINE EARLY CHILDHOOD FUNDERS GROUP
    ONE CANAL PLAZA SUITE 300
    PORTLAND,ME04101     		  PC 2020 MEMBERSHIP 6,000
    MAINE EQUAL JUSTICE PARTNERS INC
    126 SEWALL ST
    AUGUSTA,ME04330     		  PC OPERATING SUPPORT 30,000
    MAINE FAMILY PLANNING
    PO BOX 587
    AUGUSTA,ME04332     		  PC ABORTION AID FUND 10,000
    MAINE IMMIGRANTS' RIGHTS COALITION
    1 MARGINAL WAY 2ND FLOOR
    PORTLAND,ME04101     		  PC GROWING ORGANIZATIONAL CAPACITY -- STRENGTHENING MIRCS INCREASED COMMUNITY INTEGRATION EFFORTS 30,000
    MAINE INITIATIVES
    56 NORTH STREET SUITE 100
    PORTLAND,ME04101     		  PC COVID-19 COMMUNITY CARE FUND 5,000
    MAINE INITIATIVES
    56 NORTH STREET SUITE 100
    PORTLAND,ME04101     		  PC ILO FUND 20,000
    MAINE JEWISH FILM FESTIVAL
    PO BOX 7465
    PORTLAND,ME04112     		  PC OPERATING AND PROJECT SUPPORT FOR THE MAINE JEWISH FILM FESTIVAL 15,000
    MAINE JEWISH MUSEUM
    267 CONGRESS STREET
    PORTLAND,ME04101     		  PC INFORMATION TECHNOLOGY OVERHAUL FOR MAINE JEWISH MUSEUM 25,000
    MAINE MEDICAL CENTER
    22 BRAMHALL STREET
    PORTLAND,ME04102     		  PC CAPITAL CAMPAIGN 125,000
    MAINE ORAL HEALTH FUNDERS
    THE BINGHAM PROGRAM 61 WINTHROP
    STREET
    AUGUSTA,ME04330     		  PC SLCF CONTRIBUTION TO MAINE ORAL HEALTH FUNDERS COORDINATOR 3,000
    MAINE STATE BALLET
    348 US ROUTE ONE
    FALMOUTH,ME04105     		  PC BACKSTAGE PASSES FOR ALL: "BACKSTAGE AT THE NUTCRACKER" 7,500
    MAINE WOMEN'S FUND
    74 LUNT ROAD SUITE 100
    FALMOUTH,ME04105     		  PC COVID-19 EMERGENCY GRANT FUNDS 10,000
    MAINE INITIATIVES
    56 NORTH STREET SUITE 100
    PORTLAND,ME04101     		  PC MAINE YOUTH JUSTICE 5,000
    MAYO STREET ARTS
    10 MAYO STREET
    PORTLAND,ME04101     		  PC COVID-19 EMERGENCY GRANT FUNDS 5,000
    MID COAST HUNGER PREVENTION PROGRAM
    12 TENNEY WAY
    BRUNSWICK,ME04011     		  PC GENERAL OPERATIONS 5,000
    MID COAST HUNGER PREVENTION PROGRAM
    12 TENNEY WAY
    BRUNSWICK,ME04011     		  PC COVID-19 EMERGENCY RESPONSE FUNDS 5,000
    MID COAST HUNGER PREVENTION PROGRAM
    12 TENNEY WAY
    BRUNSWICK,ME04044     		  PC FOOD PANTRY PROGRAM 18,000
    MILESTONE RECOVERY
    65 INDIA STREET
    PORTLAND,ME04101     		  PC COVID-19 EMERGENCY RESPONSE FUNDS 10,000
    MUSKIE SCHOOL OF PUBLIC SERVICE
    MUSKIE SCHOOL OF PUBLIC SERVICE
    RESEARCH SERVICE CENTER
    PORTLAND,ME041049300     		  PC PORTLAND EMPOWERED GENERAL SUPPORT 15,000
    MY PLACE TEEN CENTER
    755 MAIN ST
    WESTBROOK,ME04092     		  PC COVID-19 EMERGENCY RESPONSE FUNDS 5,000
    MY PLACE TEEN CENTER
    755 MAIN ST
    WESTBROOK,ME04092     		  PC FOOD PROGRAM 5,000
    MY PLACE TEEN CENTER
    755 MAIN ST
    WESTBROOK,ME04092     		  PC OPERATING 25,000
    NORTHERN LIGHT MERCY
    PO BOX 679
    PORTLAND,ME04104     		  PC MCAULEY RESIDENT ASSISTANT FUND 15,000
    NORTHERN LIGHT MERCY
    PO BOX 679
    PORTLAND,ME04104     		  PC ONE MERCY 50,000
    OASIS FREE CLINICS
    66 BARIBEAU DRIVE SUITE 5B BOX 1
    BRUNSWICK,ME04011     		  PC OPERATING SUPPORT FOR THE OASIS FREE CLINICS 20,000
    OLYMPIA SNOWE WOMEN'S LEADERSHIP INSTITUTE
    1 CANAL PLAZA STE 501
    PORTLAND,ME04101     		  PC MY VALUES, MY VOICE, AND MY VISION PROGRAM IN YORK COUNTY 15,000
    PLANNED PARENTHOOD OF NORTHERN NEW ENGLAND
    784 HERCULES DR STE 110
    COLCHESTER,VT05446     		  PC DEEPENING IMPACT IN SOUTHERN MAINE 50,000
    PORTLAND CONNECTED
    550 FOREST AVENUE SUITE 100
    PORTLAND,ME04101     		  PC CRADLE TO CAREER 25,000
    PORTLAND MUSEUM OF ART
    619 BRIGHTON AVENUE
    PORTLAND,ME04102     		  PC SUPPORT FOR THE PMA SCHOOL EXPERIENCE INITIATIVE 10,000
    PORTLAND OVATIONS
    50 MONUMENT SQ FL 2
    PORTLAND,ME04101     		  PC PORTLAND OVATIONS' SCHOOL-TIME PERFORMANCE SERIES 15,000
    PORTLAND PUBLIC SCHOOLS
    353 CUMBERLAND AVE
    PORTLAND,ME04101     		  PC MEALS PROGRAM 5,000
    PORTLAND PUBLIC SCHOOLS
    353 CUMBERLAND AVE
    PORTLAND,ME04101     		  PC SUMMER MEALS PROGRAMS 5,000
    PORTLAND PUBLIC SCHOOLS
    353 CUMBERLAND AVE
    PORTLAND,ME04101     		  PC SUMMER READING PROGRAM 15,000
    PORTLAND RECOVERY COMMUNITY CENTER
    468 FOREST AVENUE
    PORTLAND,ME04103     		  PC OPERATING SUPPORT 20,000
    PORTLAND STAGE COMPANY
    PO BOX 1458
    PORTLAND,ME04104     		  PC PORTLAND STAGE K-12 EDUCATION PROGRAMS 15,000
    PREBLE STREET
    38 PREBLE ST
    PORTLAND,ME04101     		  PC EMERGENCY RESPONSE FUNDING 25,000
    PREBLE STREET
    38 PREBLE ST
    PORTLAND,ME04101     		  PC COVID-19 EMERGENCY RESPONSE FUNDS 32,500
    PREBLE STREET
    38 PREBLE ST
    PORTLAND,ME04101     		  PC PREBLE STREET EMERGENCY FOOD PROGRAMS 45,000
    PROSPERITYME
    PO BOX 8013
    PORTLAND,ME04101     		  PC ECONOMIC DEVELOPMENT & RELIEF FOR IMMIGRANTS IMPACTED BY COVID-19 30,000
    PSL SERVICES DBA STRIVE
    39 DARLING AVE
    SOUTH PORTLAND,ME04106     		  PC STRIVE WORLDWIDE PROGRAM 25,000
    SAFE FAMILIES FOR CHILDREN
    PO BOX 93
    WHITING,ME04691     		  PC SAFE FAMILIES FOR CHILDREN IN SOUTHERN MAINE 15,000
    SEEDS OF HOPE NEIGHBORHOOD CENTER
    35 SOUTH ST
    BIDDEFORD,ME04005     		  PC MEALS PROGRAM 5,000
    SEEDS OF HOPE NEIGHBORHOOD CENTER
    35 SOUTH ST
    BIDDEFORD,ME04005     		  PC COVID - 19 EMERGENCY RESPONSE FUNDS 5,000
    SHALOM HOUSE INC
    106 GILMAN ST
    PORTLAND,ME041125200     		  PC COVID - 19 EMERGENCY RESPONSE FUNDS 10,000
    SOUTHERN MAINE AGENCY ON AGING
    136 US ROUTE ONE
    SCARBOROUGH,ME04074     		  PC COVID - 19 EMERGENCY RESPONSE FUNDS 10,000
    SOUTHERN MAINE AGENCY ON AGING
    136 US ROUTE ONE
    SCARBOROUGH,ME04074     		  PC MEALS ON WHEELS 10,000
    SPACE GALLERY
    538 CONGRESS STREET
    PORTLAND,ME04101     		  PC 2020 COVID19 CLOSURE COMMUNITY CONVERSATIONS 15,000
    SPURWINK SERVICES INCORPORATED
    901 WASHINGTON AVENUE SUITE 100
    PORTLAND,ME04103     		  PC ACCESS TO CARE AND BASIC NEEDS FOR SPURWINK CLIENTS AND FAMILIES AFFECTED BY COVID-19 10,000
    SPURWINK SERVICES INCORPORATED
    901 WASHINGTON AVENUE SUITE 100
    PORTLAND,ME04103     		  PC COVID - 19 EMERGENCY RESPONSE FUNDS 10,000
    STARTING STRONG
    PO BOX 15200
    PORTLAND,ME041125200     		  PC OPERATING SUPPORT 20,000
    SWEETSER
    50 MOODY STREET
    SACO,ME04072     		  PC SWEETSER'S RESIDENTIAL PROGRAM - COVID-19 RELATED EXPENSES 15,000
    TEDFORD HOUSING
    PO BOX 958
    BRUNSWICK,ME04011     		  PC OPERATING SUPPORT FOR CASE MANAGEMENT SERVICES 20,000
    THE CEDARS
    630 OCEAN AVENUE
    PORTLAND,ME04103     		  PC COVID-19 EMERGENCY RESPONSE FUNDS 20,000
    THE CEDARS
    630 OCEAN AVENUE
    PORTLAND,ME04103     		  PC THE CEDARS BEAT COVID-19 PROGRAM: TELEHEALTH, EMPLOYEE SCREENING, FAMILY VISITATION 30,000
    THE OPPORTUNITY ALLIANCE
    50 LYDIA LANE
    SOUTH PORTLAND,ME04106     		  PC HEATING ASSISTANCE AND WEATHERIZATION 15,000
    THE OPPORTUNITY ALLIANCE
    50 LYDIA LANE
    SOUTH PORTLAND,ME04106     		  PC EAST BAYSIDE COMMUNITY BUILDER AND COVID 19 RESPONSE 25,000
    THE OPPORTUNITY ALLIANCE
    50 LYDIA LANE
    SOUTH PORTLAND,ME04106     		  PC COVID - 19 EMERGENCY RESPONSE FUNDS 25,000
    THE SOUTH PORTLAND FOOD CUPBOARD
    130 THADEUS STREET
    SOUTH PORTLAND,ME04106     		  PC COVID-19 EMERGENCY RESPONSE FUNDS 5,000
    THE TELLING ROOM
    PO BOX 587
    AUGUSTA,ME04332     		  PC GENERAL OPERATING SUPPORT FOR 2020-21 15,000
    THE WINDOWDRESSERS INC
    PO BOX 1135
    ROCKLAND,ME04841     		  PC OPPERATING SUPPORT 7,500
    THORNTON ACADEMY
    438 MAIN ST
    SACO,ME04072     		  PC FREE BREAKFAST AND LUNCH PROGRAM 10,000
    THROUGH THESE DOORS
    PO BOX 704
    PORTLAND,ME04104     		  PC OPERATING SUPPORT 20,000
    UNITED WAY OF GREATER PORTLAND
    550 FOREST AVE SUITE 100
    PORTLAND,ME04101     		  PC KEEP ME WARM! 2020 10,000
    UNITED WAY OF GREATER PORTLAND
    550 FOREST AVE SUITE 100
    PORTLAND,ME04101     		  PC GREATER PORTLAND COVID-19 CLOMMUNITY RELIEF FUND AND 211 MAINE 30,000
    UNITED WAY OF MID COAST MAINE
    34 WING FARM PARKWAY 201
    BATH,ME04530     		  PC COVID-19 URGENT NEEDS FUND 5,000
    UNITED WAY OF YORK COUNTY
    PO BOX 727
    KENNEBUNK,ME04043     		  PC COVID - 19 EMERGENCY RESPONSE FUNDS 10,000
    UNITED WAY OF YORK COUNTY
    PO BOX 727
    KENNEBUNK,ME04043     		  PC BIDDEFORD READY! NETWORK 35,000
    UNIVERSITY OF MAINE SCHOOL OF LAW FOUNDATION
    246 DEERING AVENUE
    PORTLAND,ME04102     		  PC SAM L. COHEN REFUGEE AND HUMAN RIGHTS CLINICAL PROFESSORSHIP 125,000
    WAYSIDE FOOD PROGRAMS
    135 WALTON ST PO BOX 1278
    PORTLAND,ME04103     		  PC COVID-19 EMERGENCY RESPONSE FUNDS 15,000
    WAYSIDE FOOD PROGRAMS
    135 WALTON ST PO BOX 1278
    PORTLAND,ME04103     		  PC OPERATING SUPPORT 25,000
    WOODFORDS FAMILY SERVICES
    15 SAUNDERS WAY SUITE 900
    WESTBROOK,ME04092     		  PC WOODFORDS' FAMILY WELLNESS PROGRAMMING 10,000
    YORK COUNTY COMMUNITY ACTION CORP
    6 SPRUCE STREET PO BOX 72
    SANFORD,ME04073     		  PC HEATING ASSISTANCE FOR YORK COUNTY RESIDENTS 7,500
    YORK COUNTY COMMUNITY ACTION CORP
    6 SPRUCE STREET PO BOX 72
    SANFORD,ME04073     		  PC EMERGENCY RESPONSE FUNDS 15,000
    YORK COUNTY COMMUNITY ACTION CORP
    6 SPRUCE STREET PO BOX 72
    SANFORD,ME04073     		  PC COVID - 19 EMERGENCY RESPONSE FUNDS 15,000
    YORK COUNTY SHELTER PROGRAMS
    147 SHAKER HILL RD
    ALFRED,ME04002     		  PC COVID - 19 EMERGENCY RESPONSE FUNDS 10,000
    YOUTH FULL MAINE
    51 US ROUTE 1 SUITE S
    SCARBOROUGH,ME04074     		  PC OPERATING SUPPORT 10,000
    YOUTH FULL MAINE
    51 US ROUTE 1 SUITE S
    SCARBOROUGH,ME04074     		  PC COVID - 19 EMERGENCY RESPONSE FUNDS 10,000
    Total .................................bullet 3a 2,508,200
    bApproved for future payment
    Total .................................bullet 3b 0
    Form 990-PF (2020)
    Form 990-PF (2020)
    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....     14 639,379  
    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 80,712  
    8 Gain or (loss) from sales of assets other than
    inventory ............     		    18 2,067,732  
    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 2,787,823 0
    13Total. Add line 12, columns (b), (d), and (e)..................
    13
    2,787,823
    (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 (2020)
    Form 990-PF (2020)
    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 instructions.
    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 (2020)
    Additional Data


    Software ID:  
    Software Version:  


    Form 990PF - Special Condition Description:
    Special Condition Description

    TY 2020 AccountingFeesSchedule
    Name:
    SAM L COHEN FOUNDATION
    EIN:
    20-2262822
    Category Amount Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
    ACCOUNTING FEES 7,320 732   6,588

    TY 2020 InvestmentsCorpBondsSchedule
    Name:
    SAM L COHEN FOUNDATION
    EIN:
    20-2262822
    Name of Bond End of Year Book Value End of Year Fair Market Value
    VANGUARD TOTAL BOND MKT IDX ADM 2,064,024 2,071,036

    TY 2020 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 2,177,939 2,635,388
    VANGUARD STOCK MKT IDX ADM 3,435,360 5,538,875
    FIDELITY INTERNATIONAL SUSTAINABILITY INDEX FUND 2,349,640 2,825,339

    TY 2020 InvestmentsGovtObligationsSch
    Name:
    SAM L COHEN FOUNDATION
    EIN:
    20-2262822
    US Government Securities - End of Year Book Value:

    3,971,901
    US Government Securities - End of Year Fair Market Value:

    4,157,905
    State & Local Government Securities - End of Year Book Value:


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


    0


    TY 2020 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 5,100,809 7,290,093
    SEAPORT GLOBAL PROPERTY SECURITIES FUND AT COST 1,114,282 1,334,882
    NYES LEDGE CAPITAL FUND AT COST 1,600,000 3,947,439
    VANGUARD INFLATION-PROTECTED SECURITIES AT COST 600,206 660,176
    FPA CRESCENT FUND AT COST 1,124,989 1,183,483
    BLACKROCK STRATEGIC INCOME OPPORTUNITIES FUND AT COST 538,820 562,587
    WELLINGTON EMERGING MARKETS AT COST 1,172,674 1,711,651

    TY 2020 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 3,774 377   3,397
    BANK CHARGES 5,960 596   5,364
    MEMBERSHIPS 7,875 788   7,087
    OFFICE EXPENSE 22,478 2,248   20,230
    TELEPHONE 1,992 199   1,793
    POSTAGE 231 23   208
    PAYROLL PROCESSING FEES 1,848 185   1,663
    GIFTS DATABASE 13,808 0   13,808
    MISCELLANEOUS 4,803 480   4,323
    SUBSCRIPTIONS AND PUBLICATIONS 183 18   165
    K1: ADAGE CAPITAL PARTNERS PORTFOLIO DEDUCTIONS 51,032 51,032   0
    K1: COLCHESTER 21,927 21,927   0
    INVESTMENT FEES 1,010 1,010   0
    K1: NONDEDUCTIBLE EXPENSES 928 0   0


    TY 2020 OtherIncomeSchedule2
    Name:
    SAM L COHEN FOUNDATION
    EIN:
    20-2262822
    Description Revenue And Expenses Per Books Net Investment Income Adjusted Net Income
    K1: SEAPORT GLOBAL 10,371 10,371 10,371
    K1: ADAGE 46,489 46,489 46,489
    K1: SANDERSON 11,609 11,609 11,609
    K-1 WELLINGTON EME 12,243 12,243 12,243


    TY 2020 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 28,856 28,856   0
    INVESTMENT ADVISORY FEES - ADAGE CAPITAL PARTNERS L.P. 31,078 31,078   0
    INVESTMENT ADVISORY FEES - COLCHESTER 4,973 4,973   0
    INVESTMENT ADVISORY FEES - SEAPORT GLOBAL 8,020 8,020   0
    INVESTMENT ADVISORY FESS - WELLINGTON EMERGING MKTS 8,821 8,821   0


    TY 2020 TaxesSchedule
    Name:
    SAM L COHEN FOUNDATION
    EIN:
    20-2262822
    Category Amount Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
    FOREIGN TAXES 16,294 16,294   0
    PAYROLL TAXES 19,760 1,976   17,784
    FEDERAL NET INVESTMENT INCOME TAX 16,000 0   0