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. 1545-0047
2021
Open to Public Inspection
For calendar year 2021, or tax year beginning 09-01-2021 , and ending 08-31-2022
Name of foundation
Cogan Family Foundation
 
Number and street (or P.O. box number if mail is not delivered to street address)Choate LLP PO Box 961019
  Room/suite
City or town, state or province, country, and ZIP or foreign postal code
Boston, MA02196
A Employer identification number

04-6923387
B Telephone number (see instructions)

(617) 248-4760
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$25,568,510J 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 1,298 1,298  
4 Dividends and interest from securities... 630,644 630,644  
5a Gross rents............      
b Net rental income or (loss)  
6a Net gain or (loss) from sale of assets not on line 10 191,417
b Gross sales price for all assets on line 6a 11,645,907
7 Capital gain net income (from Part IV, line 2)... 191,417
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 58,939 0  
12 Total. Add lines 1 through 11........ 882,298 823,359  
Operating and Administrative Expenses 13 Compensation of officers, directors, trustees, etc. 0 0   0
14 Other employee salaries and wages......        
15 Pension plans, employee benefits.......        
16a Legal fees (attach schedule).........        
b Accounting fees (attach schedule)....... Click to see attachment 3,784 1,892   1,892
c Other professional fees (attach schedule).... Click to see attachment 365,662 359,597   6,065
17 Interest...............        
18 Taxes (attach schedule) (see instructions)... Click to see attachment 57,355 2,601   0
19 Depreciation (attach schedule) and depletion...      
20 Occupancy..............        
21 Travel, conferences, and meetings.......        
22 Printing and publications..........        
23 Other expenses (attach schedule)....... Click to see attachment 3,756 1,455   2,301
24 Total operating and administrative expenses.
Add lines 13 through 23.......... 430,557 365,545   10,258
25 Contributions, gifts, grants paid....... 1,525,000 1,525,000
26 Total expenses and disbursements. Add lines 24 and 25 1,955,557 365,545   1,535,258
27 Subtract line 26 from line 12:
a Excess of revenue over expenses and disbursements -1,073,259
b Net investment income (if negative, enter -0-) 457,814
c Adjusted net income (if negative, enter -0-)...  
For Paperwork Reduction Act Notice, see instructions.
Cat. No. 11289X Form 990-PF (2021)
Form 990-PF (2021)
Page 2
Part II Balance Sheets Attached schedules and amounts in the description column
should be for end-of-year amounts only. (See instructions.) 		Beginning of year End of year
(a) Book Value (b) Book Value (c) Fair Market Value
Assets 1 Cash—non-interest-bearing.............      
2 Savings and temporary cash investments......... 1,414,932 909,203 909,203
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)      
b Investments—corporate stock (attach schedule)....... 21,970,478 Click to see attachment14,676,620 14,676,620
c Investments—corporate bonds (attach schedule)....... 9,016,171 Click to see attachment9,843,372 9,843,372
11 Investments—land, buildings, and equipment: basis bullet  
Less: accumulated depreciation (attach schedule) bullet        
12 Investments—mortgage loans.............      
13 Investments—other (attach schedule).......... 1,237,964 Click to see attachment139,315 139,315
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) 33,639,545 25,568,510 25,568,510
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........ 33,639,545 25,568,510
27 Paid-in or capital surplus, or land, bldg., and equipment fund 0 0
28 Retained earnings, accumulated income, endowment, or other funds 0 0
29 Total net assets or fund balances (see instructions)..... 33,639,545 25,568,510
30 Total liabilities and net assets/fund balances (see instructions). 33,639,545 25,568,510
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
33,639,545
2
Enter amount from Part I, line 27a .....................
2
-1,073,259
3
Other increases not included in line 2 (itemize) bulletClick to see attachment
3
5,000
4
Add lines 1, 2, and 3 ..........................
4
32,571,286
5
Decreases not included in line 2 (itemize) bulletClick to see attachment
5
7,002,776
6
Total net assets or fund balances at end of year (line 4 minus line 5)—Part II, column (b), line 29 .
6
25,568,510
Form 990-PF (2021)
Form 990-PF (2021)
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 Capital Gains Dividends P    
c
d
e
(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 11,313,909   11,454,490 -140,581
b 331,998     331,998
c
d
e
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       -140,581
b       331,998
c
d
e
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 2 191,417
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  
Form 990-PF (2021)
Form 990-PF (2021)
Page 4
Part V
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 All other domestic foundations enter 1.39% (0.0139) of line 27b. Exempt foreign organizations enter 4% (0.04) 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 6,364
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 6,364
6 Credits/Payments:
a 2021 estimated tax payments and 2020 overpayment credited to 2021 6a 34,000
b Exempt foreign organizations—tax withheld at source...... 6b 0
c Tax paid with application for extension of time to file (Form 8868)... 6c 0
d Backup withholding erroneously withheld ........... 6d 0
7 Total credits and payments. Add lines 6a through 6d.............. 7 34,000
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 27,636
11 Enter the amount of line 10 to be: Credited to 2022 estimated taxBullet27,636 RefundedBullet 11 0
Part VI-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 XIV..................................
    7
    Yes
     
    8a
    Enter the states to which the foundation reports or with which it is registered (see instructions)
    bulletMA
    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 2021 or the taxable year beginning in 2021? See the instructions for Part XIII.
    If "Yes," complete Part XIII .............................
    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 (2021)
    Form 990-PF (2021)
    Page 5
    Part VI-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 addressbulletN/A
    14
    The books are in care ofbulletChoate Hall Stewart LLP Telephone no.bullet (617) 248-4760

    Located atbulletTwo International PlaceBostonMA ZIP+4bullet02110
    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 2021, 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 VI-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? ...........
    1a(1)
     
    No
    (2) Borrow money from, lend money to, or otherwise extend credit to (or accept it from)
    a disqualified person? ..............................
    1a(2)
     
    No
    (3) Furnish goods, services, or facilities to (or accept them from) a disqualified person? ...........
    1a(3)
     
    No
    (4) Pay compensation to, or pay or reimburse the expenses of, a disqualified person? ............
    1a(4)
    Yes
     
    (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)? ......................
    1a(5)
     
    No
    (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.) ...............
    1a(6)
     
    No
    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
    c
    ........bullet
    d
    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 2021? .............
    1d
     
    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 2021, did the foundation have any undistributed income (lines 6d
    and 6e, Part XII) for tax year(s) beginning before 2021?....................
    2a
     
    No
    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? ..............................
    3a
     
    No
    b
    If "Yes," did it have excess business holdings in 2021 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 2021.) .....................
    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 2021? ..
    4b
     
    No
    Form 990-PF (2021)
    Form 990-PF (2021)
    Page 6
    Part VI-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))? ..........
    5a(1)
     
    No
    (2) Influence the outcome of any specific public election (see section 4955); or to carry
    on, directly or indirectly, any voter registration drive? ....................
    5a(2)
     
    No
    (3) Provide a grant to an individual for travel, study, or other similar purposes? .............
    5a(3)
     
    No
    (4) Provide a grant to an organization other than a charitable, etc., organization described
    in section 4945(d)(4)(A)? See instructions ........................
    5a(4)
     
    No
    (5) Provide for any purpose other than religious, charitable, scientific, literary, or
    educational purposes, or for the prevention of cruelty to children or animals? .............
    5a(5)
     
    No
    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
     
     
    c
    .........bullet
    d
    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? .................
    5d
     
     
    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? .............................
    6a
     
    No
    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?
    7a
     
    No
    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? .........................
    8
     
    No
    Part VII
    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
    Mary Cornille Trustee
    1.00     		0 0 0
    c/o Choate LLP Two Intl Place
    Boston,MA02110
    Pamela Cogan Riddle Trustee
    1.00     		0 0 0
    c/o Choate LLP Two Intl Place
    Boston,MA02110
    Gregory Cogan Trustee
    1.00     		0 0 0
    c/o Choate LLP Two Intl Place
    Boston,MA02110
    Peter G Cogan Trustee
    1.00     		0 0 0
    c/o Choate LLP Two Intl Place
    Boston,MA02110
    Jonathan Cogan Trustee
    1.00     		0 0 0
    c/o Choate LLP Two Intl Place
    Boston,MA02110
    2 Compensation of five highest-paid employees (other than those included on line 1—see instructions). If none, enter “NONE."
    (a) Name and address of each employee paid more than $50,000 (b) Title, and average
    hours per week
    devoted to position     		(c) Compensation (d) Contributions to
    employee benefit
    plans and deferred
    compensation     		(e) Expense account,
    other allowances
    NONE
    Total number of other employees paid over $50,000...................bullet 0
    Form 990-PF (2021)
    Form 990-PF (2021)
    Page 7
    Part VII
    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
    Select Equity Group Investment Advisory 298,898
    380 Lafayette Street Floor 6
    New York,NY100036933
    Choate Hall & Stewart LLP Investment Advisory & Legal 60,651
    Two International Place
    Boston,MA02110
    Total number of others receiving over $50,000 for professional services.............bullet0
    Part VIII-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 VIII-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 (2021)
    Form 990-PF (2021)
    Page 8
    Part IX
    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
    28,679,393
    b
    Average of monthly cash balances.......................
    1b
    1,115,576
    c
    Fair market value of all other assets (see instructions)................
    1c
    0
    d
    Total (add lines 1a, b, and c).........................
    1d
    29,794,969
    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
    29,794,969
    4
    Cash deemed held for charitable activities. Enter 1.5% (0.015) of line 3 (for greater amount, see
    instructions) .............................
    4
    446,925
    5
    Net value of noncharitable-use assets. Subtract line 4 from line 3. .......
    5
    29,348,044
    6
    Minimum investment return. Enter 5% (0.05) of line 5................
    6
    1,467,402
    Part X
    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 IX, line 6..................
    1
    1,467,402
    2a
    Tax on investment income for 2021 from Part V, line 5.......
    2a
    6,364
    b
    Income tax for 2021. (This does not include the tax from Part V.) ...
    2b
     
    c
    Add lines 2a and 2b............................
    2c
    6,364
    3
    Distributable amount before adjustments. Subtract line 2c from line 1............
    3
    1,461,038
    4
    Recoveries of amounts treated as qualifying distributions................
    4
    5,000
    5
    Add lines 3 and 4............................
    5
    1,466,038
    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 XII, line 1 ...
    7
    1,466,038
    Part XI
    Qualifying Distributions (see instructions)
    1
    Amounts paid (including administrative expenses) to accomplish charitable, etc., purposes:
    a
    Expenses, contributions, gifts, etc.—total from Part I, column (d), line 26 ..........
    1a
     
    b
    Program-related investments—total from Part VIII-B..................
    1b
     
    2
    Amounts paid to acquire assets used (or held for use) directly in carrying out charitable, etc.,
    purposes...............................
    2
     
    3
    Amounts set aside for specific charitable projects that satisfy the:
    a
    Suitability test (prior IRS approval required)....................
    3a
     
    b
    Cash distribution test (attach the required schedule) .................
    3b
     
    4
    Qualifying distributions. Add lines 1a through 3b. Enter here and on Part XII, line 4.
    4
     
    Form 990-PF (2021)
    Form 990-PF (2021)
    Page 9
    Part XII
    Undistributed Income (see instructions)
    (a)
    Corpus     		(b)
    Years prior to 2020     		(c)
    2020     		(d)
    2021
    1 Distributable amount for 2021 from Part X, line 7 1,466,038
    2 Undistributed income, if any, as of the end of 2021:
    a Enter amount for 2020 only....... 705,811
    b Total for prior years:20, 20, 20 0
    3 Excess distributions carryover, if any, to 2021:
    a From 2016......  
    b From 2017......  
    c From 2018......  
    d From 2019......  
    e From 2020......  
    f Total of lines 3a through e ........ 0
    4Qualifying distributions for 2021 from Part
    XI, line 4: bullet$ 1,535,258
    a Applied to 2020, but not more than line 2a 705,811
    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 2021 distributable amount..... 829,447
    e Remaining amount distributed out of corpus 0
    5 Excess distributions carryover applied to 2021. 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 0
    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 2021. Subtract
    lines 4d and 5 from line 1. This amount must
    be distributed in 2022 ..........     		636,591
    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 2016 not
    applied on line 5 or line 7 (see instructions) ...     		0
    9 Excess distributions carryover to 2022.
    Subtract lines 7 and 8 from line 6a ......     		0
    10 Analysis of line 9:
    a Excess from 2017....  
    b Excess from 2018....  
    c Excess from 2019....  
    d Excess from 2020....  
    e Excess from 2021....  
    Form 990-PF (2021)
    Form 990-PF (2021)
    Page 10
    Part XIII
    Private Operating Foundations (see instructions and Part VI-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 2021, 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) 2021 (b) 2020 (c) 2019 (d) 2018
             
    b 85% (0.85) of line 2a .........          
    c Qualifying distributions from Part XI,
    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 IX, 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 XIV
    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 email address of the person to whom applications should be addressed:
    bThe form in which applications should be submitted and information and materials they should include:
    cAny submission deadlines:
    dAny restrictions or limitations on awards, such as by geographical areas, charitable fields, kinds of institutions, or other
    factors:
    Form 990-PF (2021)
    Form 990-PF (2021)
    Page 11
    Part XIV
    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
    Adolescent Consultation Services
    189 Cambridge Street
    Cambridge,MA02141     		N/A PC General Purpose 10,000
    Alabama Appleseed Center for Law & Justice
    400 South Union Street 245
    Montgomery,AL36104     		N/A PC General Purpose 5,000
    Alliance for Cancer Gene Therapy
    96 Cummings Point Road
    Stamford,CT06902     		N/A PC General Purpose 25,000
    Alliance for Education
    509 Olive Way 500
    Seattle,WA98101     		N/A PC Education Equity Fund 2,500
    American Friends Service Committee
    1501 Cherry Street
    Philadelphia,PA19102     		N/A PC General Purpose 10,000
    Americares Foundation Inc
    88 Hamilton Avenue
    Stamford,CT06902     		N/A PC General Purpose 25,000
    Amnesty International
    311 West 43rd Street 7th Floor
    New York,NY10036     		N/A PC General Purpose 10,000
    Arlington Food Assistance Center
    2708 S Nelson Street
    Arlington,VA22206     		N/A PC General Purpose 7,500
    Artists for Humanity
    100 W Second Street
    Boston,MA02127     		N/A PC General Purpose 10,000
    Ashoka
    1700 North Moore Street Suite 2000
    Arlington,VA22209     		N/A PC General Purpose 10,000
    Backpack Brigade
    4111 E Madison Street
    Seattle,WA98112     		N/A PC General Purpose 7,500
    Bell Foundation
    1 University Avenue 201A
    Westwood,MA02090     		N/A PC General Purpose 10,000
    Berea College
    101 Chestnut Street
    Berea,KY40403     		N/A PC General Purpose 15,000
    Big Sister Association of Greater Boston Inc
    20 Park Plaza Suite 1420
    Boston,MA021164311     		N/A PC General Purpose 7,500
    Boston Arts Academy Foundation Inc
    2 Charlesgate West 5th Floor
    Boston,MA02215     		N/A PC General Purpose 15,000
    Boston Health Care for the Homeless Program Inc
    780 Albany Street
    Boston,MA02118     		N/A PC General Purpose 15,000
    Boston Landmarks Orchestra
    PO Box 441160
    Somerville,MA02144     		N/A PC General Purpose 10,000
    Boston Medical Center
    840 Harrison Avenue
    Boston,MA02118     		N/A PC General Purpose 250,000
    Bridge Over Troubled Waters
    47 West Street
    Boston,MA02111     		N/A PC General Purpose 10,000
    Brigham & Women's Hospital
    75 Francis Street
    Boston,MA02115     		N/A PC General Purpose 25,000
    CARE
    151 Ellis Street NE
    Atlanta,GA30303     		N/A PC General Purpose 40,000
    Community Music Center of Boston
    34 Warren Avenue
    Boston,MA02116     		N/A PC General Purpose 5,000
    Discovering Justice
    One Courthouse Way Suite 3120
    Boston,MA02210     		N/A PC General Purpose 10,000
    Doctors Without Borders
    3337 7th Avenue
    New York,NY10001     		N/A PC General Purpose 50,000
    Epiphany School
    154 Centre Street
    Dorchester,MA02124     		N/A PC General Purpose 15,000
    Equal Justice Initiative
    122 Commerce Street
    Montgomery,AL36104     		N/A PC General Purpose 5,000
    Feeding America
    35 East Wacker Drive Suite 2000
    Chicago,IL60601     		N/A PC General Purpose 35,000
    Global Newborn Solutions Inc
    20 Hillside Terrace
    Belmont,MA02478     		N/A PC General Purpose 25,000
    Greater Boston Food Bank
    70 S Bay Avenue
    Boston,MA02118     		N/A PC General Purpose 15,000
    Greater Boston Legal Services
    197 Friend Street
    Boston,MA02114     		N/A PC General Purpose 10,000
    Habitat for Humanity
    322 West Lamar Street
    Americus,GA31709     		N/A PC General Purpose 20,000
    Halo Trust
    1730 Rhode Island Avenue NW STE 403
    Washington,DC20036     		N/A PC General Purpose 10,000
    Harvard Law School
    1563 Massachusetts Avenue
    Cambridge,MA02138     		N/A PC Project on Disabilities 25,000
    Harvard Square Homeless Shelter
    66 Winthrop Street
    Cambridge,MA02138     		N/A PC General Purpose 7,500
    Hesperian Health Guides
    1919 Addison Street Suite 304
    Berkeley,CA94704     		N/A PC General Purpose 20,000
    Homeless Empowerment Project
    1151 Massachusetts Avenue
    Cambridge,MA02138     		N/A PC General Purpose 4,000
    International Rescue Committee
    122 East 42nd Street
    New York,NY10168     		N/A PC General Purpose 40,000
    Joslin Diabetes Center
    1 Joslin Place
    Boston,MA02215     		N/A PC General Purpose 20,000
    Justice Resource Institute Inc
    160 Gould Street Suite 300
    Needham,MA02494     		N/A PC STRIVE Boston 15,000
    Lazarus House Ministries
    PO Box 408
    Lawrence,MA01842     		N/A PC General Purpose 10,000
    Legal Foundation of Washington
    1325 Fourth Avenue 1335
    Seattle,WA98101     		N/A PC Campaign For Equal Justice 10,000
    Mary's Place
    1830 9th Avenue
    Seattle,WA98101     		N/A PC General Purpose 10,000
    Menlo Atherton High School Foundation for the Future
    PO Box 1228
    Menlo Park,CA94026     		N/A PC General Purpose 5,000
    Menlo Park-Atherton Education Foundation
    181 Encinal Avenue
    Atherton,CA94027     		N/A PC General Purpose 3,500
    Morgan Memorial Goodwill
    1010 Harrison Avenue
    Boston,MA02119     		N/A PC General Purpose 7,500
    Museum of African American History
    14 Beacon Street Suite 401
    Boston,MA02108     		N/A PC General Purpose 5,000
    NAMI Virginia
    PO Box 8260
    Richmond,VA23226     		N/A PC General Purpose 5,000
    National Public Radio Inc
    1111 North Capitol Street NE
    Washington,DC20002     		N/A PC General Purpose 25,000
    New England Conservatory of Music
    290 Huntington Avenue
    Boston,MA021155018     		N/A PC General Purpose 5,000
    New Israel Fund
    PO Box 70358
    Philadelphia,PA19176     		N/A PC General Purpose 15,000
    Oxfam-America Inc
    226 Causeway Street 5
    Boston,MA02114     		N/A PC General Purpose 15,000
    Partners in Health
    800 Boylston Street STE 1400
    Boston,MA02199     		N/A PC General Purpose 15,000
    Perkins School for The Blind
    175 N Beacon Street
    Watertown,MA02472     		N/A PC General Purpose 20,000
    Pine Street Inn
    444 Harrison Avenue
    Boston,MA02118     		N/A PC General Purpose 10,000
    Ploughshares Fund Inc
    315 Bay Street 400
    San Francisco,CA94133     		N/A PC General Purpose 30,000
    Pro Mujer
    1129 Northern Blvd 404
    Manhasset,NY11030     		N/A PC General Purpose 20,000
    Project Bread
    145 Border Street
    Boston,MA02128     		N/A PC General Purpose 7,500
    Project Hope
    1220 19th Street NW
    Washington,DC20036     		N/A PC General Purpose 10,000
    Reach Out and Read
    89 South Street 201
    Boston,MA02111     		N/A PC General Purpose 10,000
    Reforest the Tropics Inc
    28G Cottrell Street
    Mystic,CT06355     		N/A PC General Purpose 10,000
    Ronald McDonald House at Stanford
    520 Sand Hill Road
    Pal Alto,CA94304     		N/A PC General Purpose 15,000
    Roots Young Adult Shelter
    4541 19th Avenue NE
    Seattle,WA98105     		N/A PC General Purpose 5,000
    Rosie's Place
    889 Harrison Avenue
    Boston,MA02118     		N/A PC General Purpose 10,000
    San Francisco Symphony
    Davies Symphony Hall 201 Van Ness
    Avenue
    San Francisco,CA94102     		N/A PC General Purpose 5,000
    Save the Children Federation Inc
    501 Kings Highway East
    Fairfield,CT068254867     		N/A PC General Purpose 40,000
    Search Dog Foundation
    6800 Wheeler Canyon Road
    Santa Paula,CA93060     		N/A PC General Purpose 10,000
    Seattle Public Library Foundation
    1000 Fourth Avenue
    Seattle,WA98104     		N/A PC General Purpose 2,500
    Seattle Symphony Orchestra
    PO Box 21906
    Seattle,WA98111     		N/A PC General Purpose 5,000
    Second Harvest of Silicon Valley
    750 Curtner Avenue
    San Jose,CA95125     		N/A PC General Purpose 10,000
    Seeds of Peace
    370 Lexington Avenue Suite 1201
    New York,NY10017     		N/A PC General Purpose 10,000
    SF - Marin Food Bank
    900 Pennsylvania Avenue
    San Francisco,CA94107     		N/A PC General Purpose 5,000
    Solid Ground
    1501 North 45th Street
    Seattle,WA98103     		N/A PC General Purpose 10,000
    St Francis House
    39 Boylston Street
    Boston,MA02116     		N/A PC General Purpose 10,000
    StarVista
    610 Elm Street Suite 212
    San Carlos,CA94070     		N/A PC General Purpose 5,000
    Stone House
    PO Box 300039
    Jamaica Plain,MA02130     		N/A PC General Purpose 10,000
    Technoserve Inc
    1777 North Kent Street 1100
    Arlington,VA22209     		N/A PC General Purpose 10,000
    Tenacity
    38 Everett Street
    Boston,MA02134     		N/A PC General Purpose 5,000
    Thomas Jefferson University Hospital
    1111 South 11th Street
    Philadelphia,PA19107     		N/A PC General Purpose 50,000
    Thompson Island Outward Bound
    5 Drydock Avenue
    Boston,MA02210     		N/A PC General Purpose 10,000
    UNICEF
    125 Maiden Lane
    New York,NY10038     		N/A PC General Purpose 75,000
    United Way of Mass Bay
    51 Sleeper Street
    Boston,MA02210     		N/A PC General Purpose 10,000
    Urban Alliance Foundation Inc
    2030 Q Street NW
    Washington,DC20009     		N/A PC General Purpose 15,000
    USO (United Service Organizations)
    2111 Wilson Boulevard STE 1200
    Arlington,VA22201     		N/A PC General Purpose 7,500
    Village Enterprise Fund Inc
    751 Laurel Street PMB 222
    San Carlos,CA94070     		N/A PC General Purpose 10,000
    Wellspring Family Services
    1900 Rainier Avenue South
    Seattle,WA98144     		N/A PC General Purpose 10,000
    Wellspring Multi-Service Center
    814 Nantasket Avenue
    Hull,MA02045     		N/A PC General Purpose 5,000
    WGBH Educational Foundation
    One Guest Street
    Boston,MA02135     		N/A PC General Purpose 20,000
    Women's Lunch Place
    67 Newbury Street
    Boston,MA02116     		N/A PC General Purpose 10,000
    Woods Hole Research Center
    149 Woods Hole Road
    Falmouth,MA02540     		N/A PC General Purpose 30,000
    Youth Villages
    3320 Brother Boulevard
    Memphis,TN38133     		N/A PC General Purpose 5,000
    Total .................................bullet 3a 1,525,000
    bApproved for future payment
    Total .................................bullet 3b 0
    Form 990-PF (2021)
    Form 990-PF (2021)
    Page 12
    Part XV-A
    Analysis of Income-Producing Activities
    Enter gross amounts unless otherwise indicated. Unrelated business income Excluded by section 512, 513, or 514 (e)
    Related or exempt
    function income
    (See instructions.)
    1Program service revenue: (a)
    Business code     		(b)
    Amount     		(c)
    Exclusion code     		(d)
    Amount
    a
    b
    c
    d
    e
    f
    gFees and contracts from government agencies          
    2 Membership dues and assessments ....          
    3 Interest on savings and temporary cash
    investments ...........     		    14 1,298  
    4 Dividends and interest from securities ....          
    5 Net rental income or (loss) from real estate:
    aDebt-financed property......          
    bNot debt-financed property.....          
    6 Net rental income or (loss) from personal property          
    7 Other investment income .....          
    8 Gain or (loss) from sales of assets other than
    inventory ............     		    18 191,417  
    9 Net income or (loss) from special events:          
    10 Gross profit or (loss) from sales of inventory          
    11 Other revenue:
    aState Tax Refund     		    01 58,939  
    b
    c
    d
    e
    12 Subtotal. Add columns (b), (d), and (e) .. 0 882,298 0
    13Total. Add line 12, columns (b), (d), and (e)..................
    13
    882,298
    (See worksheet in line 13 instructions to verify calculations.)
    Part XV-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 XV-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 (2021)
    Form 990-PF (2021)
    Page 13
    Part XVI
    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 (2021)
    Additional Data


    Software ID:  
    Software Version:  


    Form 990PF - Special Condition Description:
    Special Condition Description

    TY 2021 AccountingFeesSchedule
    Name:
    Cogan Family Foundation
    EIN:
    04-6923387
    Category Amount Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
    Tax Return Preparation 3,784 1,892   1,892

    TY 2021 InvestmentsCorpBondsSchedule
    Name:
    Cogan Family Foundation
    EIN:
    04-6923387
    Name of Bond End of Year Book Value End of Year Fair Market Value
    274457.992 units DFAPX 2,761,047 2,761,047
    225055.075 units FCNVX 2,252,522 2,252,522
    5355.000 units SGOV 536,571 536,571
    309579.001 units PYAIX 2,922,426 2,922,426
    161491.703 units PICYX 1,370,806 1,370,806

    TY 2021 InvestmentsCorpStockSchedule
    Name:
    Cogan Family Foundation
    EIN:
    04-6923387
    Name of Stock End of Year Book Value End of Year Fair Market Value
    39661.523 units APHTX 668,297 668,297
    3448.083 units PYODX 109,408 109,408
    16582.050 units GSIMX 277,252 277,252
    8144.808 units MINIX 338,417 338,417
    27459.376 units WCMIX 532,437 532,437
    11697.221 units MICFX 180,020 180,020
    13688.500 units MICHX 160,703 160,703
    2351 units WMS 319,031 319,031
    17149 units AEO 193,098 193,098
    5144 units APH 378,238 378,238
    537 units TECH 178,182 178,182
    12970 units BRO 817,629 817,629
    4527 units CDW 772,759 772,759
    12031 units CDAY 717,529 717,529
    7795 units CNM 183,728 183,728
    3724 units NAPA 67,926 67,926
    5567 units ENTG 528,197 528,197
    3320 units FRC 504,076 504,076
    1643 units GDDY 124,572 124,572
    614 units IDXX 213,439 213,439
    3246 units J 404,387 404,387
    6263 units LYV 565,925 565,925
    13927 units MRVI 290,656 290,656
    2495 units MLM 867,536 867,536
    1220 units MIDD 175,460 175,460
    3774 units MORN 860,434 860,434
    1557 units PAYX 192,040 192,040
    2624 units PKI 354,397 354,397
    899 units POOL 304,932 304,932
    4125 units PWSC 74,250 74,250
    6126 units ROL 206,814 206,814
    334 units SAIA 69,081 69,081
    3098 units SCI 191,178 191,178
    4250 units SIG 277,823 277,823
    5687 units SSNC 317,107 317,107
    1667 units STE 335,700 335,700
    1507 units TDY 555,119 555,119
    4071 units TTC 337,608 337,608
    1591 units TSCO 294,574 294,574
    3149 units TRU 232,617 232,617
    3988 units TRMB 252,241 252,241
    1450 units WAB 127,092 127,092
    807 units WSM 120,041 120,041
    Accrued Dividends for Equities 4,670 4,670

    TY 2021 InvestmentsOtherSchedule2
    Name:
    Cogan Family Foundation
    EIN:
    04-6923387
    Category/ Item Listed at Cost or FMV Book Value End of Year Fair Market Value
    15690.568 units APHFX FMV 139,315 139,315

    TY 2021 OtherDecreasesSchedule
    Name:
    Cogan Family Foundation
    EIN:
    04-6923387
    Description Amount
    Unrealized Loss on Securities 7,002,776


    TY 2021 OtherExpensesSchedule
    Name:
    Cogan Family Foundation
    EIN:
    04-6923387
    Description Revenue and Expenses per Books Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
    MA Form PC Filing Fee 500 0   500
    Office Expenses 346 0   346
    Bookkeeping Expenses 2,910 1,455   1,455


    TY 2021 OtherIncomeSchedule2
    Name:
    Cogan Family Foundation
    EIN:
    04-6923387
    Description Revenue And Expenses Per Books Net Investment Income Adjusted Net Income
    State Tax Refund 58,939   58,939


    TY 2021 OtherIncreasesSchedule
    Name:
    Cogan Family Foundation
    EIN:
    04-6923387
    Description Amount
    Recoveries of Amounts Treated as Qualifying Distributions 5,000


    TY 2021 OtherProfessionalFeesSchedule
    Name:
    Cogan Family Foundation
    EIN:
    04-6923387
    Category Amount Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
    Fiduciary Fees 60,651 54,586   6,065
    Investment Advisory 298,898 298,898   0
    Custodian Fee 6,113 6,113   0


    TY 2021 TaxesSchedule
    Name:
    Cogan Family Foundation
    EIN:
    04-6923387
    Category Amount Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
    Excise Taxes 54,754 0   0
    Foreign Taxes 2,601 2,601   0