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 01-01-2021 , and ending 12-31-2021
Name of foundation
John and Golda Cohen Trust
 
Number and street (or P.O. box number if mail is not delivered to street address)PO Box 470777
  Room/suite
City or town, state or province, country, and ZIP or foreign postal code
Brookline Village, MA02447
A Employer identification number

59-7222346
B Telephone number (see instructions)

(407) 767-0037
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$22,864,523J 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) 2,723,407
2 Check bullet.............
3 Interest on savings and temporary cash investments 5,026 5,026  
4 Dividends and interest from securities... 304,324 304,324  
5a Gross rents............ 516,072 516,072  
b Net rental income or (loss) 433,234
6a Net gain or (loss) from sale of assets not on line 10 Click to see attachment 353,901
b Gross sales price for all assets on line 6a 1,550,000
7 Capital gain net income (from Part IV, line 2)... 69,323
8 Net short-term capital gain......... 0
9 Income modifications...........  
10a Gross sales less returns and allowances  
b Less: Cost of goods sold....  
c Gross profit or (loss) (attach schedule)..... 0  
11 Other income (attach schedule)....... 0    
12 Total. Add lines 1 through 11........ 3,902,730 894,745 0
Operating and Administrative Expenses 13 Compensation of officers, directors, trustees, etc.        
14 Other employee salaries and wages......        
15 Pension plans, employee benefits.......        
16a Legal fees (attach schedule)......... Click to see attachment 1,000 1,000    
b Accounting fees (attach schedule)....... Click to see attachment 1,800 1,800    
c Other professional fees (attach schedule).... Click to see attachment 73,053 73,053    
17 Interest...............        
18 Taxes (attach schedule) (see instructions)... Click to see attachment 26,520 26,520    
19 Depreciation (attach schedule) and depletion... Click to see attachment 114,504 139,711  
20 Occupancy..............        
21 Travel, conferences, and meetings.......        
22 Printing and publications..........        
23 Other expenses (attach schedule)....... Click to see attachment 85,285 82,868   1,939
24 Total operating and administrative expenses.
Add lines 13 through 23.......... 302,162 324,952   1,939
25 Contributions, gifts, grants paid....... 752,450 752,450
26 Total expenses and disbursements. Add lines 24 and 25 1,054,612 324,952   754,389
27 Subtract line 26 from line 12:
a Excess of revenue over expenses and disbursements 2,848,118
b Net investment income (if negative, enter -0-) 569,793
c Adjusted net income (if negative, enter -0-)... 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............. 1,330,419 173,699 173,699
2 Savings and temporary cash investments......... 2,269,528 7,260,680 7,260,680
3 Accounts receivable bullet  
Less: allowance for doubtful accounts bullet   742    
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).....   0  
7 Other notes and loans receivable (attach schedule) bullet  
Less: allowance for doubtful accounts bullet     0  
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)....... 4,693,447 Click to see attachment6,815,329 11,454,326
c Investments—corporate bonds (attach schedule).......      
11 Investments—land, buildings, and equipment: basis bullet  
Less: accumulated depreciation (attach schedule) bullet     0  
12 Investments—mortgage loans.............      
13 Investments—other (attach schedule).......... 459,555 Click to see attachment459,555 413,850
14 Land, buildings, and equipment: basis bullet5,265,407
Less: accumulated depreciation (attach schedule) bullet1,703,439 3,701,576 Click to see attachment3,561,968 3,561,968
15 Other assets (describe bullet) 0 0 0
16 Total assets (to be completed by all filers—see the
instructions. Also, see page 1, item I) 12,455,267 18,271,231 22,864,523
Liabilities 17 Accounts payable and accrued expenses.......... 15,879 0
18 Grants payable.................    
19 Deferred revenue.................    
20 Loans from officers, directors, trustees, and other disqualified persons   0
21 Mortgages and other notes payable (attach schedule)......   0
22 Other liabilities (describe bullet) Click to see attachment1,371,600 Click to see attachment1,380,346
23 Total liabilities (add lines 17 through 22)......... 1,387,479 1,380,346
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........ 11,067,788 16,890,885
27 Paid-in or capital surplus, or land, bldg., and equipment fund    
28 Retained earnings, accumulated income, endowment, or other funds    
29 Total net assets or fund balances (see instructions)..... 11,067,788 16,890,885
30 Total liabilities and net assets/fund balances (see instructions). 12,455,267 18,271,231
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
11,067,788
2
Enter amount from Part I, line 27a .....................
2
2,848,118
3
Other increases not included in line 2 (itemize) bulletClick to see attachment
3
2,974,979
4
Add lines 1, 2, and 3 ..........................
4
16,890,885
5
Decreases not included in line 2 (itemize) bullet
5
 
6
Total net assets or fund balances at end of year (line 4 minus line 5)—Part II, column (b), line 29 .
6
16,890,885
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 Schwab 2080 - Long Term Capital Gain Distribution P 2019-01-01 2021-12-31
b Schwab 2080 - Short Term Capital Gain P 2021-09-22 2021-09-29
c Schwab 7653 Long Term Capital Gain P 2011-10-04 2021-04-12
d Vanguard Long Term Capital Gain Distribution P 2019-01-01 2021-12-31
e Vanguard Short Term Capital Gain P 2021-07-30 2021-11-29
(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 2,544 0 0 2,544
b 119,795 0 125,071 -5,276
c 213,603 0 145,157 68,446
d 130 0 0 130
e 118,484 0 115,005 3,479
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 0 0 0 2,544
b 0 0 0 -5,276
c 0 0 0 68,446
d 0 0 0 130
e 0 0 0 3,479
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 69,323
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 -1,797
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 7,920
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 7,920
6 Credits/Payments:
a 2021 estimated tax payments and 2020 overpayment credited to 2021 6a 0
b Exempt foreign organizations—tax withheld at source...... 6b  
c Tax paid with application for extension of time to file (Form 8868)... 6c 0
d Backup withholding erroneously withheld ........... 6d  
7 Total credits and payments. Add lines 6a through 6d.............. Part VI Line 7 - Tax Paid with the Original Return: 0 7 0
8 Enter any penalty for underpayment of estimated tax. Check here if Form 2220 is attached. Click to see attachment 8 177
9 Tax due. If the total of lines 5 and 8 is more than line 7, enter amount owed.......Bullet 9 8,097
10 Overpayment. If line 7 is more than the total of lines 5 and 8, enter the amount overpaid...Bullet 10  
11 Enter the amount of line 10 to be: Credited to 2022 estimated taxBullet0 RefundedBullet 11  
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$   (2) On foundation managers.bullet$  
e
Enter the reimbursement (if any) paid by the foundation during the year for political expenditure tax imposed
on foundation managers.bullet$  
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)
    bulletFL
    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 ofbulletJolyon Cowan Telephone no.bullet (617) 750-1293

    Located atbulletPO Box 47077BrooklineMA ZIP+4bullet02447
    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)
     
    No
    (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
     
     
    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
     
     
    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
    Elizabeth Ann Cohen Trustee
    2.00     		0 0 0
    104 Knob Hills Circle
    Decatur,GA30030
    Richard S Cohen Trustee
    2.00     		0 0 0
    PO Box 941468
    Maitland,FL32794
    Jolyon Ellis Cowan Trustee
    4.00     		0 0 0
    PO Box 470777
    Brookline Village,MA02447
    Vanessa Trien Trustee
    1.50     		0 0 0
    PO Box 470777
    Brookline Village,MA02447
    Richard Stone Trustee
    1.50     		0 0 0
    104 Knob Hills Circle
    Decatur,GA30030
    Ben Barwick Trustee
    1.50     		0 0 0
    1111 Clairemont Ave Apt N5
    Decatur,GA30030
    Freedom David Trustee
    1.50     		0 0 0
    1111 Clairemont Ave Apt N5
    Decatur,GA30030
    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
    NONE
    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.........................bullet  
    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
    9,441,871
    b
    Average of monthly cash balances.......................
    1b
    1,156,599
    c
    Fair market value of all other assets (see instructions)................
    1c
    400,107
    d
    Total (add lines 1a, b, and c).........................
    1d
    10,998,577
    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
     
    3
    Subtract line 2 from line 1d.........................
    3
    10,998,577
    4
    Cash deemed held for charitable activities. Enter 1.5% (0.015) of line 3 (for greater amount, see
    instructions) .............................
    4
    164,979
    5
    Net value of noncharitable-use assets. Subtract line 4 from line 3. .......
    5
    10,833,598
    6
    Minimum investment return. Enter 5% (0.05) of line 5................
    6
    541,680
    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
    541,680
    2a
    Tax on investment income for 2021 from Part V, line 5.......
    2a
    7,920
    b
    Income tax for 2021. (This does not include the tax from Part V.) ...
    2b
     
    c
    Add lines 2a and 2b............................
    2c
    7,920
    3
    Distributable amount before adjustments. Subtract line 2c from line 1............
    3
    533,760
    4
    Recoveries of amounts treated as qualifying distributions................
    4
     
    5
    Add lines 3 and 4............................
    5
    533,760
    6
    Deduction from distributable amount (see instructions).................
    6
     
    7
    Distributable amount as adjusted. Subtract line 6 from line 5. Enter here and on Part XII, line 1 ...
    7
    533,760
    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 7 533,760
    2 Undistributed income, if any, as of the end of 2021:
    a Enter amount for 2020 only.......  
    b Total for prior years:20, 20, 20  
    3 Excess distributions carryover, if any, to 2021:
    a From 2016...... 0
    b From 2017...... 0
    c From 2018...... 0
    d From 2019...... 584,806
    e From 2020...... 718,000
    f Total of lines 3a through e ........ 1,302,806
    4Qualifying distributions for 2021 from Part
    XI, line 4: bullet$ 754,389
    a Applied to 2020, but not more than line 2a  
    b Applied to undistributed income of prior years
    (Election required—see instructions).....     		 
    c Treated as distributions out of corpus (Election
    required—see instructions)........     		0
    d Applied to 2021 distributable amount..... 533,760
    e Remaining amount distributed out of corpus 220,629
    5 Excess distributions carryover applied to 2021.    
    (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 1,523,435
    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......     		 
    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 ..........     		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) .......     		 
    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 ......     		1,523,435
    10 Analysis of line 9:
    a Excess from 2017.... 0
    b Excess from 2018.... 0
    c Excess from 2019.... 584,806
    d Excess from 2020.... 718,000
    e Excess from 2021.... 220,629
    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).)
    None
    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.
    None
    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
    Brookline Emergency Food Pantry
    15 Saint Paul Street
    Brookline,MA02446     		  501(c)(3) Donation toGeneralFund 3,000
    Cape Cod Museum of Natural History
    869 Main Street
    Brewster,MA02631     		  501(c)(3) Donation toGeneralFund 500
    Boston Community Pediatrics
    527 Albany St Suite 200
    Boston,MA02118     		  501(c)(3) Donation toGeneralFund 7,000
    Dave's House
    PO Box 1466
    Windermere,FL34786     		  501(c)(3) Donation toGeneralFund 25,000
    Harbor House
    PO Box 680748
    Orlando,FL32868     		  501(c)(3) Doantion toGeneralFund 24,500
    Healthcare Center for the Homeless
    232 N Orange Blossom Trl
    Orlando,FL32805     		  501(c)(3) Donation toGeneralFund 15,000
    Hope Community Center
    1016 N Park Avenue
    Apopka,FL32703     		  501(c)(3) Donation toGeneralFund 15,000
    Zoo New England
    149 Pond St
    Stoneham,MA02180     		  501(c)(3) Donation toGeneralFund 1,500
    IPAS
    PO Box 9990
    Chapel Hill,NC27515     		  501(c)(3) Donation toGeneralFund 35,000
    Decatur Cooperative Ministry
    PO Box 457
    Decatur,GA30031     		  501(c)(3) Donation toGeneralFund 2,500
    Jewish Family Services of Greater Orlando
    2100 Lee Road
    Winter Park,FL32789     		  501(c)(3) Donation toGeneralFund 25,000
    La Amistad Foundation
    8400 La Amistad Cove
    Fern Park,FL32730     		  501(c)(3) Donation toGeneral Fund 30,000
    MSI-US
    61 Farrand Road
    Princeton,NJ08540     		  501(c)(3) Donation toGeneralFund 80,000
    Museum of Science
    Science Park
    Boston,MA02114     		  501(c)(3) Donation toGeneralFund 2,500
    New Orleans Jazz & Heritage Foundation
    336 Camp St Ste 250
    New Orleans,LA70130     		  501(c)(3) Donation toGeneralFund 1,000
    PCI Media Impact
    777 United Nations Plaza 5th Floor
    New York,NY10017     		  501(c)(3) Donation toGeneralFund 50,000
    Planned Parenthood of Greater Orlan
    1350 W Colonial Drive
    Orlando,FL32804     		  501(c)(3) Donation toGeneralFund 56,000
    Shepherds' Hope
    4851 S Apopka Vineland Road
    Orlando,FL32851     		  501(c)(3) Donation to GeneralFund 22,500
    Sierra Club of Central FL
    691 Aberdeen Lane
    Winter Springs,FL32708     		  501(c)(3) Donation toGeneralFund 1,000
    The Food Project Inc
    PO Box 705
    Lincoln,MA01773     		  501(c)(3) Donation toGeneralFund 10,000
    Transition House
    1035 Cambridge Street B10
    Cambridge,MA02141     		  501(c)(3) Donation toGeneralFund 28,000
    Trustees of Reservations
    572 Essex Street
    Beverly,MA01915     		  501(c)(3) Donation toGeneralFund 5,000
    University Unitarian Universalist Society
    PO Box 780997
    Orlando,FL32878     		  501(c)(3) Donation toGeneralFund 40,000
    WBUR Boston University Radio
    890 Commonwealth Avenue
    Boston,MA02215     		  501(c)(3) Donation toGeneralFund 10,000
    WGBH Educational Foundation
    125 Western Avenue
    Boston,MA02134     		  501(c)(3) Donation toGeneralFund 13,000
    Filipino Commuity Dev Corporation
    953 Mission St Suite 20
    San Francisco,CA94103     		  501(c)(3) Donation to GeneralFund 1,000
    Chatahoochee Riverkeeper
    916 Joseph E Lowery Blvd
    Atlanta,GA30318     		  501(c)(3) Donation toGeneralFund 1,000
    Environmental Community Action Inc
    250 Georgia Ave
    Atlanta,GA30312     		  501(c)(3) Donation toGeneralFund 1,500
    WUCF Public TV
    12461 Research Pkwy St550
    Orlando,FL32826     		  501(c)(3) Donation toGeneralFund 1,000
    Community Legal Services
    122 East Colonia Drive 200
    Orlando,FL32801     		  501(c)(3) Donation to GeneralFund 5,000
    Coolidge Corner Theatre Foundation
    290 Harvard Street
    Brookline,MA02446     		  501(c)(3) Donation to GeneralFund 3,000
    Cradles to Crayons
    155 North Beacon Street
    Brighton,MA02135     		  501(c)(3) Donation to General Fund 10,000
    Florida Trails Association
    1022 NW 2nd Street
    Gainesville,FL32601     		  501(c)(3) Donation toGeneralFund 1,000
    Friends of Brookline Rowing
    11 Shaw Rd
    Chesnut Hill,MA02467     		  501(c)(3) Donation toGeneral Fund 400
    The Mustard Seed
    12 Mustard Seed Lane
    Orlando,FL32810     		  501(c)(3) Donation toGeneralFund 6,000
    Coalition for the Homeless
    639 W Central Blvd
    Orlando,FL32801     		  501(c)(3) Donation to GeneralFund 20,000
    Celebrity Series of Boston Inc
    20 Park Plaza Suite 832
    Boston,MA02116     		  501(c)(3) Donation toGeneralFund 16,500
    Boys & Girls Club
    1275 Peachtree St NE
    Atlanta,GA30309     		  501(c)(3) Donation toGeneralFund 11,000
    Lawrence School PTO
    27 Francis Street
    Brookline,MA02445     		  501(c)(3) Donation toGeneralFund 700
    Hamaatsa Inc
    PO Box 66707
    Albuquerque,NM87193     		  501(c)(3) Donation to GeneralFund 3,000
    Courageous Sailing
    One First Avenue
    Boston,MA02129     		  501(c)(3) Donation toGeneralFund 3,000
    Jeff's Place Children's Bereavement Center
    34 Deloss St 2nd Floor
    Framingham,MA01702     		  501(c)(3) Donation toGeneralFund 1,000
    Orange Audubon Society
    1920 North Forest Avenue
    Orlando,FL328031537     		  501(c)(3) Donation toGeneralFund 1,000
    Passim Folk Center
    47 Palmer Street
    Cambridge,MA02138     		  501(c)(3) Donation toGeneralFund 1,200
    Room to Grow
    142 Berkeley Street
    Boston,MA02116     		  501(c)(3) Donation toGeneralFund 10,000
    University Club of Winter Park
    841 N Park Ave
    Winter Par,FL32789     		  501(c)(3) Donation toGeneralFund 1,000
    WCAI Public Radio
    3 Water Street
    Woods Hole,MA02543     		  501(c)(3) Donation toGeneralFund 1,000
    WDSC Public Radio
    PO Box 9245
    Daytona Beach,FL32114     		  501(c)(3) Donation toGeneralFund 1,000
    Food Well Alliance
    970 Jefferson St NW Ste 2
    Atlanta,GA30318     		  501(c)(3) Donation toGeneralFund 6,500
    Georgia Conservancy
    230 Peachtree St NW 1250
    Atlanta,GA30303     		  501(c)(3) Donation toGeneralFund 5,000
    Natural Resources Defense Council
    40 West 20th Street
    New York,NY10011     		  501(c)(3) Donation toGeneralFund 1,750
    ArtBarn Community Theater
    PO Box 470504
    Brookline Village,MA02447     		  501(c)(3) Donation toGeneral Fund 2,200
    Brookline Arts Center
    86 Monmouth St
    Brookline,MA02446     		  501(c)(3) Donation toGeneralFund 700
    Georgia Interfaith Power & Light
    PO Box 10787
    Bainbridge Island,WA98110     		  501(c)(3) Donation to GeneralFund 250
    Brookline Education Foundation
    PO Box 470652
    Brookline Village,MA02447     		  501(c)(3) Donation toGeneralFund 1,200
    Congregation Bet Haverim
    PO Box 29548
    Atlanta,GA30359     		  501(c)(3) Donation to GeneralFund 3,950
    HIAS
    333 Seventh Avenue
    New York,NY10001     		  501(c)(3) Donation toGeneralFund 10,000
    Global Arts Live
    720 Massachusetts Ave
    Cambridge,MA02139     		  501(c)(3) Donation toGeneralFund 1,000
    Wikimedia Foundation Inc
    PO Box 98204
    Washington,DC20090     		  501(c)(3) Donation toGeneralFund 2,250
    U Mass Foundation WUMB Radio
    333 South St
    Shrewsbury,MA01545     		  501(c)(3) Donation toGeneralFund 650
    Wylde Center
    435 Oakview Road
    Decatur,GA30030     		  501(c)(3) Donation toGeneralFund 2,000
    Atlanta Food Bank
    732 Joesph E Lowery Blvd
    Atlanta,GA30318     		  501(c)(3) Donation to GeneralFund 3,500
    Boston Gay Men's Chorus
    539 Tremont St
    Boston,MA02116     		  501(c)(3) Donation to GeneralFund 1,000
    Children's Restoration Network
    11285 Elkins Rd Suite C-4
    Roswell,GA30076     		  501(c)(3) Donation to General Fund 5,000
    International Rescue Committee
    235 Parklake Dr NE
    Atlanta,GA30345     		  501(c)(3) Donation to GeneralFund 2,000
    Wellfleet Bay
    291 US-6 South
    Wellfleet,MA02663     		  501(c)(3) Donation to GeneralFund 11,000
    Trees Atlanta
    225 Chester Ave SE
    Atlanta,GA30316     		  501(c)(3) Donation to GeneralFund 16,000
    NAACP
    4805 Mount Hope Dr
    Baltimore,MD21215     		  501(c)(3) Donation to GeneralFund 1,250
    Engender Health
    505 9th Street NW Suite 601
    Washington,DC20004     		  501(c)(3) Donation to GeneralFund 50,000
    The Shalom Center
    6711 Lincoln Drive
    Philadelphia,PA19119     		  501(c)(3) Donation to GeneralFund 1,000
    One Earth Philanthropy
    8611 Washington Blvd 8633
    Culver City,CA90232     		  501(c)(3) Donation to GeneralFund 1,000
    WABE 901 FM
    740 Bismark Rd
    Atlanta,GA30324     		  501(c)(3) Donation to GeneralFund 3,000
    Brookline Teen Center
    40 Aspinwall Ave
    Brookline,MA02446     		  501(c)(3) Donation toGeneralFund 1,250
    Lost-N-Found Youth
    2585 Chantilly Dr NE
    Atlanta,GA30324     		  501(c)(3) Donation toGeneralFund 1,000
    MSPCA Angell
    350 South Huntington Ave
    Boston,MA02130     		  501(c)(3) Donation toGeneralFund 1,000
    Welcoming America
    PO Box 2554
    Decatur,GA30031     		  501(c)(3) Donation toGeneralFund 500
    BHS PTO
    115 Greenough St
    Brookline,MA02445     		  501(c)(3) Donation toGeneralFund 800
    Eagles Nest Foundation
    43 Hart Rd
    Pisgah Forest,NC28768     		  501(c)(3) Donation toGeneralFund 400
    National Center for Civil & Human Rights
    250 Wiliams St Ste 2322
    Atlanta,GA30303     		  501(c)(3) Donation toGeneralFund 5,000
    National Immigration Forum
    50 F Street NW Ste 300
    Washington,DC20001     		  501(c)(3) Donation toGeneralFund 1,000
    Northfield Mount Hermon School
    1 Lamplighter Way
    Mount Hermon,MA01354     		  501(c)(3) Donation toGeneral Fund 2,500
    Ocean Foundation (The)
    1320 19th St NW 5th Floor
    Washington,DC30038     		  501(c)(3) Donation to GeneralFund 1,500
    WMFE Radio
    11510 East Colonial Dr
    Orlando,FL32808     		  501(c)(3) Donation toGeneralFund 1,000
    Write Boston
    2300 Washington St 6th Floor
    Roxbury,MA02119     		  501(c)(3) Donation toGeneralFund 1,000
    Total .................................bullet 3a 752,450
    bApproved for future payment
    Total .................................bullet 3b  
    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 5,026  
    4 Dividends and interest from securities ....          
    5 Net rental income or (loss) from real estate:
    aDebt-financed property......          
    bNot debt-financed property.....     16 433,234  
    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 69,323 353,901
    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) ..   811,907 353,901
    13Total. Add line 12, columns (b), (d), and (e)..................
    13
    1,165,808
    (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.)
    8 Rental property was donated to the trust in order to fund the trust
    8 and allow for ongoing contributions to qualified charities in excess of $500,000 per year.
    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:  
    Part VI Line 7 - Tax Paid with the Original Return: 0


    Form 990PF - Special Condition Description:
    Special Condition Description

    TY 2021 AccountingFeesSchedule
    Name:
    John and Golda Cohen Trust
    EIN:
    59-7222346
    Category Amount Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
    Acosta Tax & Accounting Tax Preparation 1,800 1,800    

    Note: To capture the full content of this document, please select landscape mode (11" x 8.5") when printing.

    TY 2021 DepreciationSchedule
    Name:
    John and Golda Cohen Trust
    EIN:
    59-7222346
    Description of Property Date Acquired Cost or Other Basis Prior Years' Depreciation Computation Method Rate /
    Life (# of years)    		 Current Year's Depreciation Expense Net Investment Income Adjusted Net Income Cost of Goods Sold Not Included
    Denny's 2008-07-01 479,955 125,408 SL 39.000000000000 9,742 9,742    
    LJS Port Richey 2007-09-28 1,185,150 318,299 SL 39.000000000000 24,499 24,499    
    TGI Fridays 2008-07-25 2,754,706 703,983 SL 39.000000000000 56,507 56,507    
    Tire Kingdom 2009-04-01 402,652 120,879 SL 39.000000000000 10,325 10,325    
    Macaroni Grill 2010-12-29 1,404,377 289,280 SL 39.000000000000 3,601 28,808    
    Fred's TI 2015-08-01 115,000 21,082 SL 15.000000000000 3,833 3,833    
    Tenant Improvements 2017-02-01 6,429 639 SL 39.000000000000 165 165    
    Tenant Improvements 2018 2018-06-01 81,975 9,073 SL 15.000000000000 5,832 5,832    

    Note: To capture the full content of this document, please select landscape mode (11" x 8.5") when printing.

    TY 2021 GainLossSaleOtherAssetsSch
    Name:
    John and Golda Cohen Trust
    EIN:
    59-7222346
    Name Date Acquired How Acquired Date Sold Purchaser Name Gross Sales Price Basis Basis Method Sales Expenses Total (net) Accumulated Depreciation
    Macaroni Grill 2010-12   2021-02   1,550,000 1,404,377   84,603 353,901 292,881

    TY 2021 InvestmentsCorpStockSchedule
    Name:
    John and Golda Cohen Trust
    EIN:
    59-7222346
    Name of Stock End of Year Book Value End of Year Fair Market Value
    Charles Schwab - Equities 6,815,329 11,454,326

    TY 2021 InvestmentsOtherSchedule2
    Name:
    John and Golda Cohen Trust
    EIN:
    59-7222346
    Category/ Item Listed at Cost or FMV Book Value End of Year Fair Market Value
    Charles Schwab - Exchange Traded Funds   226,909 194,250
    Charles Schwab - Other Assests   232,646 219,600

    TY 2021 LandEtcSchedule2
    Name:
    John and Golda Cohen Trust
    EIN:
    59-7222346
    Category / Item Cost / Other Basis Accumulated Depreciation Book Value End of Year Fair Market Value
    Dennys 383,964 135,150 248,814  
    LJS Port Richey 948,120 342,798 605,322  
    T.G.I. Fridays 2,203,765 760,490 1,443,275  
    Tire Kingdom 402,652 131,204 271,448  
    Macaroni Grill 1,123,502 318,088 805,414  
    Tenant Improvements 121,429 14,905 106,524  
    Tenant Improvements 81,975 804 81,171  


    TY 2021 LegalFeesSchedule
    Name:
    John and Golda Cohen Trust
    EIN:
    59-7222346
    Category Amount Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
    Baker Law Legal Fees 1,000 1,000    


    TY 2021 OtherExpensesSchedule
    Name:
    John and Golda Cohen Trust
    EIN:
    59-7222346
    Description Revenue and Expenses per Books Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
    Rental Expenses 82,838 82,838    
    Bank Service Charges 30 30    
    Postage 221     221
    Computer Software 478      
    Admin Support 1,718     1,718


    TY 2021 OtherIncreasesSchedule
    Name:
    John and Golda Cohen Trust
    EIN:
    59-7222346
    Description Amount
    Unrealized Gains/Losses 2,974,979


    TY 2021 OtherLiabilitiesSchedule
    Name:
    John and Golda Cohen Trust
    EIN:
    59-7222346
    Description Beginning of Year - Book Value End of Year - Book Value
    Unrealized Gain/Loss 1,380,756 1,380,756
    Security Deposits 40,000 40,000
    Other Escrow -60,000 -60,000
    Insurance Escrow 303 3,934
    Real Estate Tax Escrow 10,541 0
    Sales Tax Payable 0 15,656


    TY 2021 OtherProfessionalFeesSchedule
    Name:
    John and Golda Cohen Trust
    EIN:
    59-7222346
    Category Amount Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
    Charles Schwab Investment Fees 73,053 73,053    


    TY 2021 TaxesSchedule
    Name:
    John and Golda Cohen Trust
    EIN:
    59-7222346
    Category Amount Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
    Foreign Tax Paid 16,616 16,616    
    Excise Tax 9,904 9,904