Form990-PF

Department of the Treasury
Internal Revenue Service

Return of Private Foundation
or Section 4947(a)(1) Trust Treated as Private Foundation
right arrowDo not enter social security numbers on this form as it may be made public.
right arrowGo to www.irs.gov/Form990PF for instructions and the latest information.
OMB No. 1545-0047
2023
Open to Public Inspection
For calendar year 2023, or tax year beginning 01-01-2023 , and ending 12-31-2023
Name of foundation
SAM L COHEN FOUNDATION
 
Number and street (or P.O. box number if mail is not delivered to street address)22 FREE STREET STE 401
  Room/suite
City or town, state or province, country, and ZIP or foreign postal code
PORTLAND, ME04101
A Employer identification number

20-2262822
B Telephone number (see instructions)

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

D 1. Foreign organizations, check here............. right arrow
2. Foreign organizations meeting the 85%
test, check here and attach computation ... right arrow
E right arrow
H Check type of organization:
F right arrow
I Fair market value of all assets at end
of year (from Part II, col. (c),
line 16)right arrow$32,332,208J 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 right arrow.............
3 Interest on savings and temporary cash investments      
4 Dividends and interest from securities... 681,324 681,324  
5a Gross rents............      
b Net rental income or (loss)  
6a Net gain or (loss) from sale of assets not on line 10 319,866
b Gross sales price for all assets on line 6a 3,327,204
7 Capital gain net income (from Part IV, line 2)... 319,866
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
List of Attached Documents:
// Content
1,898,260 1,898,260  
12 Total. Add lines 1 through 11........ 2,899,450 2,899,450  
Operating and Administrative Expenses 13 Compensation of officers, directors, trustees, etc. 217,226 21,723   195,503
14 Other employee salaries and wages...... 153,125 15,313   137,812
15 Pension plans, employee benefits....... 45,782 4,578   41,204
16a Legal fees (attach schedule)......... Click to see attachment
List of Attached Documents:
// Content
225 23   202
b Accounting fees (attach schedule)....... Click to see attachment
List of Attached Documents:
// Content
8,030 4,015   4,015
c Other professional fees (attach schedule).... Click to see attachment
List of Attached Documents:
// Content
153,405 153,405   0
17 Interest............... 44,722 44,722   0
18 Taxes (attach schedule) (see instructions)... Click to see attachment
List of Attached Documents:
// Content
34,801 8,916   20,885
19 Depreciation (attach schedule) and depletion...      
20 Occupancy..............        
21 Travel, conferences, and meetings....... 20,802 2,080   18,722
22 Printing and publications..........        
23 Other expenses (attach schedule)....... Click to see attachment
List of Attached Documents:
// Content
80,089 27,332   52,757
24 Total operating and administrative expenses.
Add lines 13 through 23.......... 758,207 282,107   471,100
25 Contributions, gifts, grants paid....... 2,316,223 2,316,223
26 Total expenses and disbursements. Add lines 24 and 25 3,074,430 282,107   2,787,323
27 Subtract line 26 from line 12:
a Excess of revenue over expenses and disbursements -174,980
b Net investment income (if negative, enter -0-) 2,617,343
c Adjusted net income (if negative, enter -0-)...  
For Paperwork Reduction Act Notice, see instructions.
Cat. No. 11289X Form 990-PF (2023)
Form 990-PF (2023)
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............. 164,606 93,029 93,029
2 Savings and temporary cash investments......... 157,325 936,277 936,277
3 Accounts receivable right arrow  
Less: allowance for doubtful accounts right arrow        
4 Pledges receivable right arrow  
Less: allowance for doubtful accounts right arrow        
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) right arrow  
Less: allowance for doubtful accounts right arrow        
8 Inventories for sale or use..............      
9 Prepaid expenses and deferred charges..........      
10a Investments—U.S. and state government obligations (attach schedule) 1,979,797 Click to see attachment
List of Attached Documents:
// Content
1,381,585 		1,034,436
b Investments—corporate stock (attach schedule)....... 10,764,823 Click to see attachment
List of Attached Documents:
// Content
11,578,834 		15,233,273
c Investments—corporate bonds (attach schedule)....... 4,503,792 Click to see attachment
List of Attached Documents:
// Content
2,433,678 		2,246,930
11 Investments—land, buildings, and equipment: basis right arrow  
Less: accumulated depreciation (attach schedule) right arrow        
12 Investments—mortgage loans.............      
13 Investments—other (attach schedule).......... 10,165,781 Click to see attachment
List of Attached Documents:
// Content
11,137,741 		12,788,263
14 Land, buildings, and equipment: basis right arrow  
Less: accumulated depreciation (attach schedule) right arrow        
15 Other assets (describe right arrow)      
16 Total assets (to be completed by all filers—see the
instructions. Also, see page 1, item I) 27,736,124 27,561,144 32,332,208
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 right arrow)    
23 Total liabilities (add lines 17 through 22)......... 0 0
Net Assets or Fund Balances Foundations that follow FASB ASC 958, check here right arrow
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 right arrow
and complete lines 26 through 30.
26 Capital stock, trust principal, or current funds........ 0 0
27 Paid-in or capital surplus, or land, bldg., and equipment fund 0 0
28 Retained earnings, accumulated income, endowment, or other funds 27,736,124 27,561,144
29 Total net assets or fund balances (see instructions)..... 27,736,124 27,561,144
30 Total liabilities and net assets/fund balances (see instructions). 27,736,124 27,561,144
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
27,736,124
2
Enter amount from Part I, line 27a .....................
2
-174,980
3
Other increases not included in line 2 (itemize) right arrow
3
0
4
Add lines 1, 2, and 3 ..........................
4
27,561,144
5
Decreases not included in line 2 (itemize) right arrow
5
0
6
Total net assets or fund balances at end of year (line 4 minus line 5)—Part II, column (b), line 29 .
6
27,561,144
Form 990-PF (2023)
Form 990-PF (2023)
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      
b K-1: WELLINGTON P    
c WELLINGTON GAIN IN LIQUIDATION P    
d NYES LEDGE GAIN IN LIQUIDATION P    
e SEAPORT GAIN IN LIQUIDATION P    
CAPITAL GAINS DIVIDENDS P    
(e)
Gross sales price 		(f)
Depreciation allowed
(or allowable) 		(g)
Cost or other basis
plus expense of sale 		(h)
Gain or (loss)
(e) plus (f) minus (g)
a 3,137,802   3,176,434 -38,632
b       11,131
c       93,975
d       20,697
e       43,293
189,402     189,402
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       -38,632
b       11,131
c       93,975
d       20,697
e       43,293
      189,402
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 2 319,866
3 Net short-term capital gain or (loss) as defined in sections 1222(5) and (6):
If gain, also enter in Part I, line 8, column (c) (see instructions). If (loss), enter -0-
in Part I, line 8 ................... 		Bracket 3  
Part V
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 right arrow 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) 1 36,381
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 36,381
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 36,381
6 Credits/Payments:
a 2023 estimated tax payments and 2022 overpayment credited to 2023 6a 15,425
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 15,425
8 Enter any penalty for underpayment of estimated tax. Check here if Form 2220 is attached. Click to see attachment
List of Attached Documents:
// Content
8 0
9 Tax due. If the total of lines 5 and 8 is more than line 7, enter amount owed.......right arrow 9 20,956
10 Overpayment. If line 7 is more than the total of lines 5 and 8, enter the amount overpaid...right arrow 10  
11 Enter the amount of line 10 to be: Credited to 2024 estimated taxright arrow   Refundedright arrow 11  
Form 990-PF (2023)
Form 990-PF (2023)
Page 4
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. right arrow$ 0(2) On foundation managers.right arrow$ 0
e
Enter the reimbursement (if any) paid by the foundation during the year for political expenditure tax imposed
on foundation managers.right arrow$ 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:
round bullet By language in the governing instrument, or
round bullet 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)
right arrowME
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 2023 or the taxable year beginning in 2023? 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
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 addressright arrowWWW.SAMLCOHENFOUNDATION.ORG
14
The books are in care ofright arrowGLORIA NICHOLSON Telephone no.right arrow (207) 871-5600

Located atright arrow22 FREE STREET SUITE 401PORTLANDME ZIP+4right arrow04101
15
Section 4947(a)(1) nonexempt charitable trusts filing Form 990-PF in lieu of Form 1041 —check here .........right arrow
and enter the amount of tax-exempt interest received or accrued during the year ........right arrow
15
 
16 At any time during calendar year 2023, 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 right arrow
Form 990-PF (2023)
Form 990-PF (2023)
Page 5
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)
Yes
 
(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
Organizations relying on a current notice regarding disaster assistance check here ........right arrow
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 2023? .............
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 2023, did the foundation have any undistributed income (Part XII, lines 6d
and 6e) for tax year(s) beginning before 2023?....................
2a
 
No
If "Yes," list the years right arrow20, 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.
right arrow20, 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 2023 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 2023.) .....................
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 2023? ..
4b
 
No
Form 990-PF (2023)
Form 990-PF (2023)
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
Organizations relying on a current notice regarding disaster assistance check .........right arrow
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
JEROME F GOLDBERG ESQ DIRECTOR, CHAIR
10.00 		18,500 0 0
PO BOX 1123
PORTLAND,ME04104
EDWARD K SIMENSKY CPA DIRECTOR, TREASURER
2.00 		15,000 0 0
268 MAIN STREET PO BOX 760
SACO,ME04072
JEFFREY A NATHANSON ESQ DIRECTOR, PRESIDENT
10.00 		18,500 0 0
BANKNORTH ONE PORTLAND SQUARE PO
BOX 9540
PORTLAND,ME04112
SHERRY P BRODER ESQ DIRECTOR, SECRETARY
2.00 		15,000 0 0
7 WATERFRONT PLAZA SUITE 400 500
ALA MOANA BLVD
HONOLULU,HI96813
JOHN SHOOS EXECUTIVE DIRECTOR
40.00 		150,226 21,748 0
83 GOUDY STREET
SOUTH PORTLAND,ME04106
2 Compensation of five highest-paid employees (other than those included on line 1—see instructions). If none, enter “NONE."
(a) Name and address of each employee paid more than $50,000 (b) Title, and average
hours per week
devoted to position 		(c) Compensation (d) Contributions to
employee benefit
plans and deferred
compensation 		(e) Expense account,
other allowances
DANA BALDWIN SENIOR PROGRAM OFFIC
40.00 		96,500 19,062 0
22 FREE STREET STE 401
PORTLAND,ME04101
GLORIA NICHOLSON FINANCE & ADMINISTRA
30.00 		56,625 2,831 0
22 FREE STREET STE 401
PORTLAND,ME04101
Total number of other employees paid over $50,000...................right arrow 0
Form 990-PF (2023)
Form 990-PF (2023)
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
PRIME BUCHHOLZ INVESTMENT ADVISORY SERVICES 75,000
273 CORPORATE DR PEASE INTL
TRADEPORT
PORTSMOUTH,NH03801
Total number of others receiving over $50,000 for professional services.............right arrow0
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.........................right arrow0
Form 990-PF (2023)
Form 990-PF (2023)
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
31,072,006
b
Average of monthly cash balances.......................
1b
401,227
c
Fair market value of all other assets (see instructions)................
1c
0
d
Total (add lines 1a, b, and c).........................
1d
31,473,233
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
31,473,233
4
Cash deemed held for charitable activities. Enter 1.5% (0.015) of line 3 (for greater amount, see
instructions) .............................
4
472,098
5
Net value of noncharitable-use assets. Subtract line 4 from line 3. ............
5
31,001,135
6
Minimum investment return. Enter 5% (0.05) of line 5................
6
1,550,057
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
1,550,057
2a
Tax on investment income for 2022 from Part V, line 5.......
2a
36,381
b
Income tax for 2022. (This does not include the tax from Part V.) ...
2b
 
c
Add lines 2a and 2b............................
2c
36,381
3
Distributable amount before adjustments. Subtract line 2c from line 1............
3
1,513,676
4
Recoveries of amounts treated as qualifying distributions................
4
0
5
Add lines 3 and 4............................
5
1,513,676
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
1,513,676
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
2,787,323
b
Program-related investments—total from Part VIII-B..................
1b
0
2
Amounts paid to acquire assets used (or held for use) directly in carrying out charitable, etc.,
purposes...............................
2
 
3
Amounts set aside for specific charitable projects that satisfy the:
a
Suitability test (prior IRS approval required)....................
3a
 
b
Cash distribution test (attach the required schedule) .................
3b
 
4
Qualifying distributions. Add lines 1a through 3b. Enter here and on Part XII, line 4. .......
4
2,787,323
Form 990-PF (2023)
Form 990-PF (2023)
Page 9
Part XII
Undistributed Income (see instructions)
(a)
Corpus 		(b)
Years prior to 2022 		(c)
2022 		(d)
2023
1 Distributable amount for 2023 from Part X, line 7 1,513,676
2 Undistributed income, if any, as of the end of 2022:
a Enter amount for 2022 only....... 0
b Total for prior years:20 , 20, 20 0
3 Excess distributions carryover, if any, to 2022:
a From 2018...... 151,167
b From 2019...... 707,187
c From 2020...... 1,163,868
d From 2021...... 2,263,502
e From 2022...... 2,080,212
f Total of lines 3a through e ........ 6,365,936
4Qualifying distributions for 2023 from Part
XI, line 4: right arrow$ 2,787,323
a Applied to 2022, but not more than line 2a 0
b Applied to undistributed income of prior years
(Election required—see instructions)..... 		0
c Treated as distributions out of corpus (Election
required—see instructions)........ 		0
d Applied to 2023 distributable amount..... 1,513,676
e Remaining amount distributed out of corpus 1,273,647
5 Excess distributions carryover applied to 2023. 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 7,639,583
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 2022. Subtract line
4a from line 2a. Taxable amount—see
instructions ............. 		0
f Undistributed income for 2023. Subtract
lines 4d and 5 from line 1. This amount must
be distributed in 2024 .......... 		0
7 Amounts treated as distributions out of
corpus to satisfy requirements imposed by
section 170(b)(1)(F) or 4942(g)(3) (Election may
be required - see instructions) ....... 		0
8 Excess distributions carryover from 2018 not
applied on line 5 or line 7 (see instructions) ... 		151,167
9 Excess distributions carryover to 2024.
Subtract lines 7 and 8 from line 6a ...... 		7,488,416
10 Analysis of line 9:
a Excess from 2019.... 707,187
b Excess from 2020.... 1,163,868
c Excess from 2021.... 2,263,502
d Excess from 2022.... 2,080,212
e Excess from 2023.... 1,273,647
Form 990-PF (2023)
Form 990-PF (2023)
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 2023, enter the date of the ruling ...... right arrow
 
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 IX for each
year listed .......... 		Tax year Prior 3 years (e) Total
(a) 2023 (b) 2022 (c) 2021 (d) 2020
         
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 right arrow
aThe name, address, and telephone number or e-mail address of the person to whom applications should be addressed:
JOHN SHOOS
22 FREE STREET STE 401
PORTLAND,ME04101
(207) 871-5600
bThe form in which applications should be submitted and information and materials they should include:
REFER TO WWW.SAMLCOHENFOUNDATION.ORG FOR SPECIFIC INFORMATION
cAny submission deadlines:
REFER TO WWW.SAMLCOHENFOUNDATION.ORG FOR SPECIFIC INFORMATION
dAny restrictions or limitations on awards, such as by geographical areas, charitable fields, kinds of institutions, or other
factors:
REFER TO WWW.SAMLCOHENFOUNDATION.ORG FOR SPECIFIC INFORMATION
Form 990-PF (2023)
Form 990-PF (2023)
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

ACORN PRODUCTIONS

PO BOX 4644
PORTLAND,ME04112 		  PC MAINE PLAYWRIGHT FESTIVAL YOUTH PLAYWRITING PROGRAMS 5,000

APEX YOUTH CONNECTION

PO BOX 783
BIDDEFORD,ME04005 		  PC APEX FUTURE FOCUS CENTER 20,000

AVESTA HOUSING DEVELOPMENT CORPORATION

778 MAIN STREET
SOUTH PORTLAND,ME04106 		  PC HOUSING TRANSITION SUPPORT FOR HIGH NEED RESIDENTS 15,000

CHABAD LUBAVITCH OF MAINE INC

11 POMEROY ST
PORTLAND,ME04102 		  PC OPERATION SUPPORT 6,000

CONGREGATION ETZ CHAIM

PO BOX 905
KENNEBUNK,ME04043 		  PC OPERATING SUPPORT 15,000

GOOD SHEPHERD FOOD BANK

PO BOX 1807
AUBURN,ME04211 		  PC BIDDEFORD AREA FOOD ACCESS 100,000

HABITAT FOR HUMANITY YORK COUNTY

PO BOX 267
KENNEBUNK,ME04043 		  PC WEATHERIZATION/AGING IN PLACE 10,000

MAINE ASSOCIATION FOR THE EDUCATION OF YOUNG CHILDREN

295 WATER STREET SUITE 10
AUGUSTA,ME04330 		  PC RIGHT FROM THE START COALITION 32,500

MAINE CHILDREN'S CANCER PROGRAM

22 BRAMHALL STREET
PORTLAND,ME04102 		  PC THE SAM L COHEN PATIENT CARE AND FAMILY FUND 25,000

MAINE EARLY CHILDHOOD FUNDERS GROUP

ONE CANAL PLAZA SUITE 300
PORTLAND,ME04101 		  PC OPERATING SUPPORT 6,000

MAINE JEWISH FILM FESTIVAL

PO BOX 7465
PORTLAND,ME04112 		  PC MAINE JEWISH FILM FESTIVAL 15,000

MAINEHEALTH

22 BRAMHALL STREET
PORTLAND,ME04102 		  PC VISION CARE SUPPORT FOR THE NEW MAINER POPULATION 15,000

MAINE ORAL HEALTH FUNDERS

THE BINGHAM PROGRAM 61 WINTHROP
STREET
AUGUSTA,ME04330 		  PC MOHF COORDINATOR STIPEND 3,000

MY PLACE TEEN CENTER

755 MAIN ST
WESTBROOK,ME04092 		  PC THE MY PLACE TEEN CENTER SUSTAINABILITY CAMPAIGN 125,000

PORTLAND CONNECTED

550 FOREST AVENUE SUITE 100
PORTLAND,ME04101 		  PC OPERATING SUPPORT 2024 25,000

PORTLAND STAGE COMPANY

25 FOREST AVE
PORTLAND,ME04101 		  PC "MAKING AN ENTRANCE" CAPITAL CAMPAIGN 200,000

STARTING STRONG

PO BOX 15200
PORTLAND,ME041125200 		  PC OPERATING SUPPORT 2024 20,000

THE OPPORTUNITY ALLIANCE

190 LANCASTER ST
PORTLAND,ME04101 		  PC HEATING ASSISTANCE AND WEATHERIZATION PROJECTS 15,000

UNITED WAY OF ANDROSCOGGIN COUNTY

66 ASH STREET
LEWISTON,ME04240 		  PC UNITED WAY OF ANDROSCOGGIN COUNTY COMMUNITY FUND 15,000

UNITED WAY OF SOUTHERN MAINE

550 FOREST AVE SUITE 100
PORTLAND,ME04101 		  PC KEEP ME WARM! 2023 10,000

YORK COUNTY COMMUNITY ACTION CORPORATION

6 SPRUCE STREET PO BOX 72
SANFORD,ME04073 		  PC HEATING ASSISTANCE 7,500

BIDDEFORD FOOD PANTRY

162 ELM STREET
BIDDEFORD,ME04005 		  PC BIDDEFORD FOOD PANTRY 30,000

BIG BROTHERS BIG SISTERS OF SOUTHERN MAINE

PO BOX 125
WESTBROOK,ME04098 		  PC OPERATING SUPPORT 15,000

BLACK OWNED MAINE

411 CONGRESS STREET
PORTLAND,ME04101 		  PC BUSINESS ADVISING AND TECHNICAL ASSISTANCE 10,000

SUSAN CURTIS CHARITABLE FOUNDATION

1321 WASHINGTON AVENUE SUITE 104
PORTLAND,ME04103 		  PC YOUTH ENRICHMENT FOR MAINE CHILDREN FACING ECONOMIC HARDSHIP 15,000

CHILDREN'S MUSEUM AND THEATRE OF MAINE

250 THOMPSONSS POINT ROAD
PORTLAND,ME04102 		  PC INCREASING ACCESSIBILITY OF CMTM'S VISITING ARTIST PROGRAM 10,000

COMMON THREADS OF MAINE

51 US-1 SUITE R2
SCARBOROUGH,ME04074 		  PC OPERATING SUPPORT 15,000

COMMUNITY CHANGE INC

2 OLIVER ST SUITE 802
BOSTON,MA02109 		  PC ANTI-RACISM ORGANIZING IN MAINE 7,500

COMMUNITY ORGANIZING ALLIANCE

PO BOX 2494
AUGUSTA,ME04338 		  PC CUMBERLAND COUNTY CIVIC ENGAGEMENT PROGRAMMING 7,500

A COMPANY OF GIRLS

202 WOODFORD STREET
PORTLAND,ME04103 		  PC OPERATING SUPPORT 12,500

DEMPSEY CENTER FOR QUALITY CANCER CARE

PO BOX 277
AUBURN,ME04212 		  PC DIRECT CLIENT SERVICES - SOUTH PORTLAND 20,000

DISABILITY RIGHTS MAINE

160 CAPITOL ST 4
AUGUSTA,ME04330 		  PC OPERATING SUPPORT 20,000

ECOLOGY EDUCATION INC

184 SIMPSON ROAD
SACO,ME04072 		  PC EXPANDING THE AGROECOLOGY FOR RESILIENT COMMUNITIES PROJECT (THE ARC PROJECT) 20,000

EDUCATION FUNDERS NETWORK

314 FOREST AVE
PORTLAND,ME04101 		  PC CONSULTANT 1,500

ELDER ABUSE INSTITUTE OF MAINE

135 MAINE ST STE A 152
BRUNSWICK,ME04011 		  PC GENERAL OPERATING SUPPORT 15,000

THROUGH THESE DOORS

PO BOX 704
PORTLAND,ME04101 		  PC OPERATING SUPPORT 20,000

THE FAMILY RESTORED

631 STEVENS AVENUE
PORTLAND,ME04103 		  PC OPERATING SUPPORT FOR CUMBERLAND COUNTY SERVICES 10,000

FARMS FOR FOOD EQUITY

21 WELLS RD
CAPE ELIZABETH,ME04107 		  PC PRODUCT PURCHASE & PANTRY MANUAL DEVELOPMENT & DISSEMINATION 10,000

FOUNDATION FOR A STRONG MAINE ECONOMY

128 STATE STREET SUITE 101
AUGUSTA,ME04330 		  PC OPERATING SUPPORT FOR FOCUSMAINE 20,000

FOUNDATION FOR PORTLAND PUBLIC SCHOOLS

353 CUMBERLAND AVE
PORTLAND,ME04101 		  PC MAKE IT HAPPEN! EXPANSION 45,000

FRIENDS OF THE SAINT LAWRENCE CHURCH

76 CONGRESS ST
PORTLAND,ME04101 		  PC OPERATING SUPPORT 5,000

FULL PLATES FULL POTENTIAL

14 MAINE STREET BOX 3
BRUNSWICK,ME04011 		  PC GENERAL OPERATING SUPPORT FOR TECHNICAL ASSISTANCE IN CUMBERLAND AND YORK COUNTIES 25,000

THE GATHERING PLACE

5 TENNEY WAY
BRUNSWICK,ME04011 		  PC GENERAL OPERATING SUPPORT 10,000

GIRL SCOUTS OF MAINE

138 GANNETT DRIVE
SOUTH PORTLAND,ME04106 		  PC A PLACE FOR GIRLS 10,000

GRAHAMTASTIC CONNECTION

21 BRADEEN ST 107
SPRINGVALE,ME04083 		  PC OPERATING SUPPORT 10,000

GREAT BAY SERVICES INC

23 CATARACT AVE SUITE 1
DOVER,NH03820 		  PC GENERAL OPERATING SUPPORT TO SERVE ADULTS WITH DISABILITIES IN SOUTHERN MAINE 10,000

THE GREATER PORTLAND IMMIGRANT WELCOME CENTER

24 PREBLE STREET 4TH FLOOR
PORTLAND,ME04101 		  PC OPERATING SUPPORT 25,000

GREATER PORTLAND PEER SERVICES

160 STATE STREET
PORTLAND,ME04101 		  PC OPERATING SUPPORT 15,000

HABITAT FOR HUMANITY OF GREATER PORTLAND

659 WARREN AVENUE
PORTLAND,ME04103 		  PC CRITICAL HOME REPAIR OPERATING FUNDS 12,500

HABITAT FOR HUMANITY 7 RIVERS MAINE

126 MAIN STREET SUITE 1
TOPSHAM,ME04086 		  PC WEATHERIZING AND REPAIR PROGRAM 10,000

HARDY GIRLS HEALTHY WOMEN

PO BOX 821
WATERVILLE,ME04903 		  PC OPERATING SUPPORT 10,000

HEART OF BIDDEFORD

205 MAIN ST
BIDDEFORD,ME04005 		  PC OPERATING SUPPORT 15,000

HOLOCAUST HUMAN RIGHTS CENTER OF MAINE

46 UNIVERSITY DRIVE
AUGUSTA,ME04330 		  PC GENERAL OPERATING SUPPORT FOR HOLOCAUST EDUCATION 50,000

HOPE ACTS

202 WOODFORD STREET
PORTLAND,ME04103 		  PC OPERATING SUPPORT 25,000

HOSPICE OF SOUTHERN MAINE

390 US ROUTE ONE
SCARBOROUGH,ME04074 		  PC OPERATING SUPPORT & GOSNELL ENERGY EFFICIENCY 25,000

IMMIGRANT LEGAL ADVOCACY PROJECT

PO BOX 17917
PORTLAND,ME04112 		  PC GENERAL OPERATING SUPPORT 50,000

INDIGO ARTS ALLIANCE

60 COVE ST
PORTLAND,ME04101 		  PC BEAUTIFUL BLACKBIRD CHILDREN'S BOOK FESTIVAL 10,000

INTERCULTURAL COMMUNITY CENTER

36 PATRICK DR
WESTBROOK,ME04092 		  PC OPERATING SUPPORT 25,000

JEWISH COMMUNITY ALLIANCE OF SOUTHERN MAINE

1342 CONGRESS ST
PORTLAND,ME04103 		  PC CELEBRATORY DINNER FOR SHABBAT AND IFTAR 4,000

JEWISH COMMUNITY ALLIANCE OF SOUTHERN MAINE

1342 CONGRESS ST
PORTLAND,ME04103 		  PC CHARLIE MILLER AWARD 75,000

JEWISH COMMUNITY ALLIANCE OF SOUTHERN MAINE

1342 CONGRESS ST
PORTLAND,ME04103 		  PC COMMUNITY STUDY SUPPORT 2023-2024 10,000

THE JEWISH FEDERATIONS OF NORTH AMERICA

25 BROADWAY SUITE 1700
NEW YORK,NY10004 		  PC SUPPORT FOR ISRAEL 10,000

THE JEWISH FEDERATIONS OF NORTH AMERICA

25 BROADWAY SUITE 1700
NEW YORK,NY10004 		  PC 2023 ISRAEL EMERGENCY FUND 30,000

JUNIOR ACHIEVEMENT OF MAINE INC

555 CONGRESS ST 306
PORTLAND,ME04101 		  PC BREAKING THE CYCLE OF POVERTY FOR LOW-INCOME STUDENTS IN YORK & CUMBERLAND COUNTY 10,000

KIDS FIRST CENTER

51 US-1 SUITE R2
SCARBOROUGH,ME04074 		  PC OPERATING SUPPORT 10,000

KIDS FREE TO GROW

57 PORTLAND RD UNIT 4
KENNEBUNK,ME04043 		  PC HEALTHY RELATIONSHIP PROJECT 7,000

LADDER TO THE MOON NETWORK

PO BOX 10379
PORTLAND,ME04104 		  PC CAPACITY BUILDING LADDER TO THE MOON NETWORK 15,000

LEVEY DAY SCHOOL

400 DEERING AVE
PORTLAND,ME04103 		  PC TUITION ASSISTANCE/FINANCIAL AID 15,000

MAINE AUDUBON

636 CONGRESS ST
PORTLAND,ME04101 		  PC PAID SUMMER PROJECTS FOR TEENS: LIVING SCHOOLYARDS AT PORTLAND ELEMENTARY SCHOOLS 18,400

MAINE CHILDREN'S ALLIANCE

331 STATE ST
AUGUSTA,ME04330 		  PC ADVANCING CHILD HEALTH AND WELFARE 40,000

MAINE CHILDREN'S ALLIANCE

331 STATE ST
AUGUSTA,ME04330 		  PC RIGHT FROM THE START COALITION 32,500

MAINE COAST FISHERMEN'S ASSOCIATION

93 PLEASANT STREET
BRUNSWICK,ME04011 		  PC FISHERMEN FEEDING MAINERS 25,000

MAINE COMMUNITY FOUNDATION

245 MAIN STREET
ELLSWORTH,ME04605 		  PC LEWISTON-AUBURN AREA RESPONSE FUND: VICTIMS AND FAMILIES 15,000

MAINE EQUAL JUSTICE

40 WATER STREET
HALLOWELL,ME04347 		  PC OPERATING SUPPORT 40,000

MAINE HISTORICAL SOCIETY

10 MAYO ST
PORTLAND,ME04101 		  PC "MAINE'S MUSIC STORY" EXHIBITION EDUCATIONAL & PUBLIC PROGRAMMING 20,000

MAINE HUMANITIES COUNCIL

674 BRIGHTON AVE
PORTLAND,ME04102 		  PC HUMANITIES OUTREACH: MAINE CORRECTIONAL CENTER 11,840

MAINE INITIATIVES

56 NORTH STREET SUITE 100
PORTLAND,ME04101 		  PC MAINE ASYLUM SEEKER CRISIS - RESPONSE FUND TO SUPPORT IMMIGRANT-LED ORGANIZATIONS 20,000

MAINE INSIDE OUT

PO BOX 1062
LEWISTON,ME04243 		  PC THEATER FOR SOCIAL CHANGE WITH KING MIDDLE SCHOOL 10,000

MAINE PHILANTHROPY CENTER

PO BOX 9301
PORTLAND,ME04104 		  PC 2023 PHILANTHROPY PARTNERS CONFERENCE 2,500

MAINE WOMEN'S LOBBY EDUCATION FUND

295 WATER STREET SUITE 10
AUGUSTA,ME04330 		  PC CIVIC EDUCATION AND ENGAGEMENT 20,000

MAINSPRING

15 STATE ROAD
KITTERY,ME03904 		  PC MAINSPRING: THE SEACOAST SOCIAL SERVICE COLLECTIVE 30,000

MAYO STREET ARTS

10 MAYO ST
PORTLAND,ME04101 		  PC GENERAL OPERATING SUPPORT 15,000

MID COAST HUNGER PREVENTION PROGRAM

12 TENNEY WAY
BRUNSWICK,ME04011 		  PC FOOD PANTRY 20,000

MIDCOAST LITERACY

PO BOX 4644
PORTLAND,ME04112 		  PC OPERATING SUPPORT 10,000

MILESTONE RECOVERY

109 DANFORTH ST
PORTLAND,ME04101 		  PC DETOX EXPANSION PROJECT 45,000

THE MITCHELL INSTITUTE

75 WASHINGTON AVE SUITE 2E
PORTLAND,ME04101 		  PC MITCHELL INSTITUTE SOS FUND 15,000

NORTHEAST HEARING AND SPEECH CENTER

38 WOODSIDE AVENUE
AMHERST,MA01002 		  PC EXPANDING HEARING & SPEECH SERVICES FOR YOUNG CHILDREN 25,000

OMAR BIN AL KHATTAB MASJID

978 WASHINGTON AVE
PORTLAND,ME04103 		  PC COMMUNITY FOOD PANTRY 5,000

OUR PLACE

76 CONGRESS ST
PORTLAND,ME04101 		  PC OPERATING SUPPORT 5,000

PALAVER STRINGS

380 CUMBERLAND AVE
PORTLAND,ME04101 		  PC EARLY CHILDHOOD & INTRO TO STRINGS MUSIC EDUCATION CONTINUUM 10,000

PARTNERS FOR WORLD HEALTH

40 WALCH DRIVE
PORTLAND,ME04103 		  PC MSP SUPPORT - UNDERWRITING MEDICAL SUPPLIES FOR LOW INCOME AND NEW MAINERS 15,000

PORT RESOURCES

280 GANNETT DR STE B
SOUTH PORTLAND,ME04106 		  PC CLIENT AND STAFF TECHNOLOGY UPGRADES 9,983

PORTLAND CHAMBER MUSIC FESTIVAL

PO BOX 15385
PORTLAND,ME04112 		  PC OPERATING SUPPORT FOR 30TH ANNIVERSARY SEASON 10,000

GREATER PORTLAND HEALTH

180 PARK AVENUE
PORTLAND,ME04102 		  PC GENERAL OPERATING SUPPORT 20,000

PORTLAND COMMUNITY SQUASH

66 NOYES ST
PORTLAND,ME04103 		  PC RALLY PORTLAND PROGRAM SUPPORT - FALL 2023 15,000

PORTLAND MUSEUM OF ART

7 CONGRESS SQ
PORTLAND,ME04101 		  PC LEARNING AND COMMUNITY COLLABORATION 15,000

PORTLAND PUBLIC LIBRARY

5 MONUMENT SQUARE
PORTLAND,ME04102 		  PC COMMUNITY CURATORS/CREATORS 20,000

PORTLAND RECOVERY COMMUNITY CENTER

102 BISHOP STREET
PORTLAND,ME04103 		  PC OPERATING SUPPORT 25,000

RESTORATIVE JUSTICE INSTITUTE OF MAINE

14 MAIN ST
BRUNSWICK,ME04011 		  PC GENERAL OPERATING SUPPORT 15,000

RIPPLEFFECT

PO BOX 441
PORTLAND,ME04112 		  PC RIPPLEFFECT OUTDOOR COMMUNITY CENTER 15,000

ROBBIE FOUNDATION

PO BOX 1534
SCARBOROUGH,ME04070 		  PC ADAPTIVE EQUIPMENT/ASSISTIVE TECHNOLOGY/THERAPY TREATMENT PROGRAM (AAT) 20,000

RONALD MCDONALD HOUSE CHARITIES OF MAINE

250 BRACKETT ST
PORTLAND,ME04102 		  PC OPERATING SUPPORT TO STRENGHTEN FAMILIES 2,500

SEEDS OF HOPE NEIGHBORHOOD CENTER

35 SOUTH ST
BIDDEFORD,ME04005 		  PC OPERATING SUPPORT 30,000

SIDE X SIDE INC

636 CONGRESS ST
PORTLAND,ME04101 		  PC OPERATING SUPPORT 15,000

SOUTHERN MAINE AGENCY ON AGING

30 BARRA ROAD
BIDDEFORD,ME04005 		  PC PROGRAMS AND SERVICES TO IMPROVE THE HEALTH AND WELLBEING OF OLDER ADULTS IN SOUTHERN MAINE 40,000

SPACE GALLERY

534-538 CONGRESS ST
PORTLAND,ME04101 		  PC GENERAL OPERATING SUPPORT 18,000

ST LUKE'S FOOD PANTRY

134 PARK ST
PORTLAND,ME04101 		  PC OPERATING SUPPORT 5,000

UNITED RECOVERY FUND

494 FOREST AVE
PORTLAND,ME04101 		  PC CLIENT SUPPORT 12,500

UNIVERSITY OF HAWAI'I FOUNDATION

1314 S KING STREET SUITE B
HONOLULU,HI96814 		  PC SAM L. COHEN INTERNATIONAL HUMAN RIGHTS SUMMER FELLOWSHIP 15,000

UNIVERSITY OF SOUTHERN MAINE FOUNDATION

96 FALMOUTH ST
PORTLAND,ME04103 		  PC UNIVERSITY OF SOUTHERN MAINE'S CENTER FOR TEACHING INNOVATION 30,000

VIGOROUS TENDERNESS

314 FOREST AVE
PORTLAND,ME04101 		  PC WABANAKI MUSIC COLLABORATION AND COMMUNITY PERFORMANCE 8,000

THE WINDOWDRESSERS INC

PO BOX 1135
ROCKLAND,ME04841 		  PC WINDOWDRESSERS OPERATING SUPPORT 7,500
Total .................................right arrow 3a 2,316,223
bApproved for future payment
Total ................................. right arrow 3b 0
Form 990-PF (2023)
Form 990-PF (2023)
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 ........... 		         
4 Dividends and interest from securities ....     14 681,324  
5 Net rental income or (loss) from real estate:
aDebt-financed property......          
bNot debt-financed property.....          
6 Net rental income or (loss) from personal property          
7 Other investment income .....     14 1,898,260  
8 Gain or (loss) from sales of assets other than
inventory ............ 		    18 319,866  
9 Net income or (loss) from special events:          
10 Gross profit or (loss) from sales of inventory          
11 Other revenue: a
b
c
d
e
12 Subtotal. Add columns (b), (d), and (e) .. 0 2,899,450 0
13Total. Add line 12, columns (b), (d), and (e)..................
13
2,899,450
(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 (2023)
Form 990-PF (2023)
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.
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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 Check if self-
employed right arrow		 PTIN
Firm's name SmallBullet
 Firm's EIN SmallBullet
Firm's address SmallBullet


 Phone no.
Form 990-PF (2023)
Additional Data


Software ID:  
Software Version:  


Form 990PF - Special Condition Description:
Special Condition Description

TY 2023 AccountingFeesSchedule
Name:
SAM L COHEN FOUNDATION
EIN:
20-2262822
Category Amount Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
ACCOUNTING FEES 8,030 4,015   4,015

TY 2023 InvestmentsCorpBondsSchedule
Name:
SAM L COHEN FOUNDATION
EIN:
20-2262822
Name of Bond End of Year Book Value End of Year Fair Market Value
VANGUARD TOTAL BOND MKT INDEX FUND 985,201 850,105
HARBOR CORE BOND FUND 1,448,477 1,396,825

TY 2023 InvestmentsCorpStockSchedule
Name:
SAM L COHEN FOUNDATION
EIN:
20-2262822
Name of Stock End of Year Book Value End of Year Fair Market Value
VANGUARD TOTAL STOCK MKT INDEX FUND 3,527,620 6,692,377
FIDELITY INTRNTL SUSTAINABILITY INDEX FUND 2,720,083 3,032,320
ARTISAN INTERNATIONAL VALUE FUND 2,240,596 2,548,291
PARNASSUS CORE EQUITY INSTITUTIONAL FUND 1,890,709 1,726,538
VANGUARD FTSE EMERGING MARKETS 599,826 620,199
SEAFARERS OVERSEAS GROWTH & INCOME 600,000 613,548

TY 2023 InvestmentsGovtObligationsSch
Name:
SAM L COHEN FOUNDATION
EIN:
20-2262822
US Government Securities - End of Year Book Value:

1,381,585
US Government Securities - End of Year Fair Market Value:

1,034,436
State & Local Government Securities - End of Year Book Value:


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


0


TY 2023 InvestmentsOtherSchedule2
Name:
SAM L COHEN FOUNDATION
EIN:
20-2262822
Category/ Item Listed at Cost or FMV Book Value End of Year Fair Market Value
ADAGE CAPITAL PARTNERS LP AT COST 5,032,688 6,404,088
VANGUARD INFLATION-PROTECTED SECURITIES AT COST 925,567 868,615
BLACKROCK STRATEGIC INCOME OPPORTUNITIES FUND AT COST 1,000,215 990,823
ARCHIPELAGO AT COST 1,765,000 1,983,975
ISHARES GLOBAL CLEAN ENERGY ETF AT COST 503,779 413,601
SPDR S&P GLOBAL INFRASTRUCTURE ETF AT COST 507,024 538,858
FPA CRESCENT FUND AT COST 825,954 959,626
VANGUARD REIT INDEX FUND AT COST 577,514 628,677

TY 2023 LegalFeesSchedule
Name:
SAM L COHEN FOUNDATION
EIN:
20-2262822
Category Amount Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
LEGAL FEES 225 23   202


TY 2023 OtherExpensesSchedule
Name:
SAM L COHEN FOUNDATION
EIN:
20-2262822
Description Revenue and Expenses per Books Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
INSURANCE 3,989 399   3,590
MEMBERSHIPS 150 15   135
OFFICE EXPENSE 19,459 1,946   17,513
TELEPHONE 1,789 179   1,610
POSTAGE 125 13   112
PAYROLL PROCESSING FEES 2,035 204   1,831
GIFTS DATABASE 15,512 0   15,512
MISCELLANEOUS 4,488 449   4,039
SUBSCRIPTIONS AND PUBLICATIONS 9,350 935   8,415
K1 OTHER DEDUCTIONS ADAGE CAPITAL PARTNERS 17,564 17,564   0
K1 OTHER DEDUCTIONS WELLINGTON EMERGING MKTS 5,628 5,628   0


TY 2023 OtherIncomeSchedule2
Name:
SAM L COHEN FOUNDATION
EIN:
20-2262822
Description Revenue And Expenses Per Books Net Investment Income Adjusted Net Income
K1 OTHER INCOME ADAGE 1,898,260 1,898,260 1,898,260


TY 2023 OtherProfessionalFeesSchedule
Name:
SAM L COHEN FOUNDATION
EIN:
20-2262822
Category Amount Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
INVESTMENT ADVISORY FEES - PRIME BUCHHOLZ 75,000 75,000   0
TD WEALTH CUSTODY FEE 36,060 36,060   0
INVESTMENT ADVISORY FEES - ADAGE CAPITAL PARTNERS L.P. 26,987 26,987   0
INVESTMENT ADVISORY FESS - WELLINGTON EMERGING MKTS 15,358 15,358   0


TY 2023 TaxesSchedule
Name:
SAM L COHEN FOUNDATION
EIN:
20-2262822
Category Amount Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
FOREIGN TAXES 6,595 6,595   0
PAYROLL TAXES 23,206 2,321   20,885
FEDERAL NET INVESTMENT INCOME TAX 5,000 0   0