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
THE COHEN FAMILY FOUNDATION
 
Number and street (or P.O. box number if mail is not delivered to street address)PO BOX 2517
  Room/suite
City or town, state or province, country, and ZIP or foreign postal code
MOUNT PLEASANT, SC29465
A Employer identification number

46-6808674
B Telephone number (see instructions)

(843) 345-9824
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$16,166,804J 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 1,572 1,572 1,572
4 Dividends and interest from securities... 391,030 387,419 391,030
5a Gross rents............      
b Net rental income or (loss)  
6a Net gain or (loss) from sale of assets not on line 10 Click to see attachment
List of Attached Documents:
// Content
285,976
b Gross sales price for all assets on line 6a 604,200
7 Capital gain net income (from Part IV, line 2)... 24,811
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
18,609 18,609 18,609
12 Total. Add lines 1 through 11........ 697,187 432,411 411,211
Operating and Administrative Expenses 13 Compensation of officers, directors, trustees, etc. 125,000     125,000
14 Other employee salaries and wages...... 25,000     25,000
15 Pension plans, employee benefits....... 44,174     44,174
16a Legal fees (attach schedule).........        
b Accounting fees (attach schedule)....... Click to see attachment
List of Attached Documents:
// Content
3,575     3,575
c Other professional fees (attach schedule)....        
17 Interest............... 921      
18 Taxes (attach schedule) (see instructions)... Click to see attachment
List of Attached Documents:
// Content
293 232    
19 Depreciation (attach schedule) and depletion...      
20 Occupancy..............        
21 Travel, conferences, and meetings.......        
22 Printing and publications..........        
23 Other expenses (attach schedule)....... Click to see attachment
List of Attached Documents:
// Content
3,350     3,017
24 Total operating and administrative expenses.
Add lines 13 through 23.......... 202,313 232   200,766
25 Contributions, gifts, grants paid....... 500,030 500,030
26 Total expenses and disbursements. Add lines 24 and 25 702,343 232   700,796
27 Subtract line 26 from line 12:
a Excess of revenue over expenses and disbursements -5,156
b Net investment income (if negative, enter -0-) 432,179
c Adjusted net income (if negative, enter -0-)... 411,211
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............. -75,414 -65,953 -95,953
2 Savings and temporary cash investments.........      
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)      
b Investments—corporate stock (attach schedule)....... 3,318,856 Click to see attachment
List of Attached Documents:
// Content
3,121,404 		15,669,044
c Investments—corporate bonds (attach schedule)....... 9,550 Click to see attachment
List of Attached Documents:
// Content
9,550 		10,436
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).......... 160,187 Click to see attachment
List of Attached Documents:
// Content
263,162 		389,499
14 Land, buildings, and equipment: basis right arrow  
Less: accumulated depreciation (attach schedule) right arrow        
15 Other assets (describe right arrow) Click to see attachment
List of Attached Documents:
// Content
-71,661 		Click to see attachment
List of Attached Documents:
// Content
206,595 		Click to see attachment
List of Attached Documents:
// Content
193,778
16 Total assets (to be completed by all filers—see the
instructions. Also, see page 1, item I) 3,341,518 3,534,758 16,166,804
Liabilities 17 Accounts payable and accrued expenses.......... 79,394 59,203
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)......... 79,394 59,203
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........    
27 Paid-in or capital surplus, or land, bldg., and equipment fund    
28 Retained earnings, accumulated income, endowment, or other funds 3,262,124 3,475,555
29 Total net assets or fund balances (see instructions)..... 3,262,124 3,475,555
30 Total liabilities and net assets/fund balances (see instructions). 3,341,518 3,534,758
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
3,262,124
2
Enter amount from Part I, line 27a .....................
2
-5,156
3
Other increases not included in line 2 (itemize) right arrowClick to see attachment
List of Attached Documents:
// Content
3
218,587
4
Add lines 1, 2, and 3 ..........................
4
3,475,555
5
Decreases not included in line 2 (itemize) right arrow
5
 
6
Total net assets or fund balances at end of year (line 4 minus line 5)—Part II, column (b), line 29 .
6
3,475,555
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.)
1a
b
c
d
e
(e)
Gross sales price 		(f)
Depreciation allowed
(or allowable) 		(g)
Cost or other basis
plus expense of sale 		(h)
Gain or (loss)
(e) plus (f) minus (g)
a
b
c
d
e
Complete only for assets showing gain in column (h) and owned by the foundation on 12/31/69 (l)
Gains (Col. (h) gain minus
col. (k), but not less than -0-) or
Losses (from col.(h))
(i)
F.M.V. as of 12/31/69 		(j)
Adjusted basis
as of 12/31/69 		(k)
Excess of col. (i)
over col. (j), if any
a
b
c
d
e
2 Capital gain net income or (net capital loss) Bracket If gain, also enter in Part I, line 7
If (loss), enter -0- in Part I, line 7		 Bracket 2 24,811
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 6,007
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  
3 Add lines 1 and 2........................... 3 6,007
4 Subtitle A (income) tax (domestic section 4947(a)(1) trusts and taxable foundations only. Others enter -0-) 4  
5 Tax based on investment income. Subtract line 4 from line 3. If zero or less, enter -0- ..... 5 6,007
6 Credits/Payments:
a 2023 estimated tax payments and 2022 overpayment credited to 2023 6a 4,560
b Exempt foreign organizations—tax withheld at source...... 6b  
c Tax paid with application for extension of time to file (Form 8868)... 6c  
d Backup withholding erroneously withheld .......... 6d  
7 Total credits and payments. Add lines 6a through 6d.............. 7 4,560
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 48
9 Tax due. If the total of lines 5 and 8 is more than line 7, enter amount owed.......right arrow 9 1,495
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$   (2) On foundation managers.right arrow$  
e
Enter the reimbursement (if any) paid by the foundation during the year for political expenditure tax imposed
on foundation managers.right arrow$  
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 arrow
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 arrowN/A
14
The books are in care ofright arrowKIM C DYE Telephone no.right arrow (843) 345-9824

Located atright arrowPO BOX 2517MT PLEASANTSC ZIP+4right arrow29465
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)
 
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
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
 
 
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
MANUEL COHEN TRUSTEE
000.00 		0 0 0
PO BOX 2517
MOUNT PLEASANT,SC29465
KIM C DYE TRUSTEE
000.00 		125,000 0 0
PO BOX 2517
MOUNT PLEASANT,SC29465
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...................right arrow  
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
NONE
Total number of others receiving over $50,000 for professional services.............right arrow  
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 N/A  
2  
All other program-related investments. See instructions.
3  
Total. Add lines 1 through 3.........................right arrow  
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
15,149,617
b
Average of monthly cash balances.......................
1b
92,202
c
Fair market value of all other assets (see instructions)................
1c
286,692
d
Total (add lines 1a, b, and c).........................
1d
15,528,511
e
Reduction claimed for blockage or other factors reported on lines 1a and
1c (attach detailed explanation) .............
1e
 
2
Acquisition indebtedness applicable to line 1 assets..................
2
 
3
Subtract line 2 from line 1d.........................
3
15,528,511
4
Cash deemed held for charitable activities. Enter 1.5% (0.015) of line 3 (for greater amount, see
instructions) .............................
4
232,928
5
Net value of noncharitable-use assets. Subtract line 4 from line 3. ............
5
15,295,583
6
Minimum investment return. Enter 5% (0.05) of line 5................
6
764,779
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
764,779
2a
Tax on investment income for 2022 from Part V, line 5.......
2a
6,007
b
Income tax for 2022. (This does not include the tax from Part V.) ...
2b
 
c
Add lines 2a and 2b............................
2c
6,007
3
Distributable amount before adjustments. Subtract line 2c from line 1............
3
758,772
4
Recoveries of amounts treated as qualifying distributions................
4
 
5
Add lines 3 and 4............................
5
758,772
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
758,772
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
700,796
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
700,796
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 7 758,772
2 Undistributed income, if any, as of the end of 2022:
a Enter amount for 2022 only....... 694,221
b Total for prior years:20 , 20, 20  
3 Excess distributions carryover, if any, to 2022:
a From 2018......  
b From 2019......  
c From 2020......  
d From 2021......  
e From 2022......  
f Total of lines 3a through e ........  
4Qualifying distributions for 2023 from Part
XI, line 4: right arrow$ 700,796
a Applied to 2022, but not more than line 2a 694,221
b Applied to undistributed income of prior years
(Election required—see instructions)..... 		 
c Treated as distributions out of corpus (Election
required—see instructions)........ 		 
d Applied to 2023 distributable amount..... 6,575
e Remaining amount distributed out of corpus  
5 Excess distributions carryover applied to 2023.    
(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  
b Prior years’ undistributed income. Subtract
line 4b from line 2b .......... 		 
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 ........... 		 
e Undistributed income for 2022. Subtract line
4a from line 2a. Taxable amount—see
instructions ............. 		 
f Undistributed income for 2023. Subtract
lines 4d and 5 from line 1. This amount must
be distributed in 2024 .......... 		752,197
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 2018 not
applied on line 5 or line 7 (see instructions) ... 		 
9 Excess distributions carryover to 2024.
Subtract lines 7 and 8 from line 6a ...... 		 
10 Analysis of line 9:
a Excess from 2019....  
b Excess from 2020....  
c Excess from 2021....  
d Excess from 2022....  
e Excess from 2023....  
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 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 (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

ADDLESTONE HEBREW ACADEMY

1675 RAOUL WALLENBERG BLV
CHARLESTON,SC29407 		NONE PC GENERAL SUPPORT 1,800

ASHLEY HALL FOUNDATION

174 RUTLEDGE AVENUE
CHARLESTON,SC29403 		NONE PC GENERAL SUPPORT 20,000

ATLANTA SCHOLARS KOLLEL

1959 LAVISTA ROAD
ATLANTA,GA30329 		NONE PC GENERAL PURPOSE 1,800

BERKELEY COUNTY ANIMAL SHELTER

131 CENTRAL BERKELEY DRIV
MONCKS CORNER,SC29461 		NONE PC GENERAL SUPPORT 1,000

BERKELEY COUNTY HABITAT

1 BELKNAP ROAD
GOOSE CREEK,SC29445 		NONE PC GENERAL SUPPORT 1,000

B'NAI B'RITH JACOB

5444 ABERCORN STREET
SAVANNAH,GA31405 		NONE PC GENERAL SUPPORT 300

CAROLINA YOUTH DEVELOPMENT CENTER

5055 LACKAWANNA BLVD
NORTH CHARLESTON,SC29405 		NONE PC GENERAL SUPPORT 1,000

CHABAD OF ATHENS

1491 S LUMPKIN ST
ATHENS,GA30605 		NONE PC GENERAL SUPPORT 18,000

CHABAD OF BUCKHEAD AND BROOKHAVEN

400 PHARR ROAD NE
ATLANTA,GA30305 		NONE PC GENERAL SUPPORT 18,000

CHABAD OF CHARLESTON

477 MATHIS FERRY RD
MT PLEASANT,SC29464 		NONE PC GENERAL SUPPORT 200,000

CHABAD OF CHARLESTON

734 YORK STREET
MT PLEASANT,SC29464 		NONE PC GENERAL SUPPORT 36,000

CHABAD OF UGA

1491 S LUMPKIN STREET
ATHENS,GA30605 		NONE PC GENERAL SUPPORT 72,000

CHABAD OF SAVANNAH

2424 DRAYTON STREET
SAVANNAH,GA31401 		NONE PC GENERAL PURPOSE 1,800

CHARLESTON ANIMAL SOCIETY

2455 REMOUNT ROAD
NORTH CHARLESTON,SC29406 		NONE PC GENERAL SUPPORT 2,000

CHARLESTON JEWISH FEDERATION

176 CROGHAN SPUR ROAD
CHARLESTON,SC29407 		NONE PC GENERAL SUPPORT 56,000

CHARLESTON SOUTHERN UNIVERSITY

9200 UNIVERSITY BLVD
CHARLESTON,SC29423 		NONE PC GENERAL SUPPORT 10,000

CHEVRA KADISHA

59 CHADWICK DRIVE
CHARLESTON,SC29407 		NONE PC GENERAL SUPPORT 1,000

CORDSVILLE PLAYGROUND

3664 PULASKI HWY
CORNERSVILLE,TN37047 		NONE PC GENERAL SUPPORT 200

COASTAL CAROLINA COUNCIL

9297 MEDICAL PLAZA
N CHARLESTON,SC29406 		NONE PC GENERAL SUPPORT 1,000

DIAL MURRAY FUNERAL HOME

300 W MAIN STREET
MONKS CORNER,SC29461 		NONE PC WANDA'S BROTHER 3,000

DORCHESTER CHILDRENS ADVOCACY CENTE

303 E RICHARDSON AVENUE
SUMMERVILLE,SC29483 		NONE PC GENERAL SUPPORT 10,000

KIDS ON POINT

2213 MIDDLE STREET 2ND FL
SULLIVANS ISLAND,SC29482 		NONE PC GENERAL SUPPORT 10,000

LIONS VISION SERVICES SC CHARITY

234 OUTLET POINT BLVD
COLUMBIA,SC29210 		NONE PC GENERAL SUPPORT 1,000

LOWCOUNTRY YOUTH TENNIS ASSOCIATION

186 SEVEN FARMS DRIVE
CHARLESTON,SC29492 		NONE PC GENERAL SUPPORT 5,000

MONCKS CORNER AMERICAN LEGION

116 HOWEL HALL RD
GOOSE CREEK,SC29445 		NONE PC GENERAL SUPPORT 630

MOUNT ZION BAPTIST CHURCH

5 GLEBE STREET
CHARLESTON,SC29401 		NONE PC GENERAL ASSISTANCE 1,000

PET HELPERS

1447 FOLLY ROAD
CHARLESTON,SC29412 		NONE PC GENERAL SUPPORT 2,000

RAMBAM DAY SCHOOL

111 ATLAS STREET
SAVANNAH,GA31405 		NONE PC GENERAL SUPPORT 500

SIMON WIESENTHAL CENTER

1399 SOUTH ROXBURY DRIVE
LOS ANGELES,CA90035 		NONE PC GENERAL SUPPORT 1,000

SIPES ORCHARD HOME

4431 COUNTY HOME ROAD
CONOVER,NC28613 		NONE PC GENERAL SUPPORT 1,000

STRAY DOG SOCIETY

164 MARKET STREET
CHARLESTON,SC29401 		NONE PC GENERAL SUPPORT 5,000

SYNAGOGUE EMANUEL

5 WINDSOR DRIVE
CHARLESTON,SC29407 		NONE PC GENERAL SUPPORT 5,000

UGA MAGILL FOUNDATION

ONE PRESS PLACE
ATHENS,GA30602 		NONE PC GENERAL SUPPORT 10,000

US HOLOCAUST MEMORIAL MUSUEM

100 RAOUL WALLENBERG PLAC
WASHINGTON,DC200242126 		NONE PC GENERAL SUPPORT 1,000

MONKS CORNER AME CHURCH

306 WEST MAIN STREET
MONKS CORNER,SC29461 		NONE PC GENERAL SUPPORT 1,000
Total .................................right arrow 3a 500,030
bApproved for future payment
Total ................................. right arrow 3b  
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 ........... 		        1,572
4 Dividends and interest from securities ....         391,030
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 .....         18,609
8 Gain or (loss) from sales of assets other than
inventory ............ 		        285,976
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) ..     697,187
13Total. Add line 12, columns (b), (d), and (e)..................
13
697,187
(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.
right arrow right arrow
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 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:
THE COHEN FAMILY FOUNDATION
EIN:
46-6808674
Category Amount Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
INDIRECT ACCOUNTING FEES 3,575     3,575

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

TY 2023 GainLossSaleOtherAssetsSch
Name:
THE COHEN FAMILY FOUNDATION
EIN:
46-6808674
Name Date Acquired How Acquired Date Sold Purchaser Name Gross Sales Price Basis Basis Method Sales Expenses Total (net) Accumulated Depreciation
SEE ATTACHED-CHARLES SCHWAB   PURCHASE     13,582 8,352     5,230  
SEE ATTACHED-CHARLES SCHWAB   PURCHASE     508,164 309,872     198,292  
MAGELLAN BASIS ADJUSTMENT   PURCHASE     57,643       57,643  
    PURCHASE                

TY 2023 InvestmentsCorpBondsSchedule
Name:
THE COHEN FAMILY FOUNDATION
EIN:
46-6808674
Name of Bond End of Year Book Value End of Year Fair Market Value
GEORGIA PACIFIC 7.375% 25 9,550 10,436

TY 2023 InvestmentsCorpStockSchedule
Name:
THE COHEN FAMILY FOUNDATION
EIN:
46-6808674
Name of Stock End of Year Book Value End of Year Fair Market Value
AB INCM FD ADV    
ALLSPRING GLOBAL DIVIDEND 144,091 43,400
ALLSPRING INCOME OPPORTUNITY 55,661 26,080
BANK OF AMERICA CORP 90,674 121,212
BLACKROCK ENHCD EQTY 60,633 36,912
BLACKROCK INTL GROWTH 39,422 21,080
BOEING CO 36,087 260,660
BRISTOL MYERS SQUIBB 177,009 410,480
CATERPILLAR INC 46,670 591,340
CBRE CLARION GLBL RE 41,736 16,290
CHEVRON CORPORATION 48,078 298,320
COHEN & STEERS REIT 130,308 100,800
CONOCO PHILLIPS 29,371 348,210
CORTEVA    
DNP SELECT INCOME 14,260 14,306
DOMINION RES INC VA NEW 102,641 203,886
DOW INC 8,799 21,936
DUPONT DE NEMOURS    
EATON VANCE NATIONAL MUNI OPP TR 9,967 8,460
EATON VANCE RISK MANAGED 25,500 15,680
EATON VANCE TAX MAN GLB DIV EQTY 61,338 38,600
EATON VANCE TAX MANAGED DVF 67,609 60,950
EATON VANCE TAX MGD OPP TR 80,304 62,160
EQUITY COMMONWEALTH    
EXXON MOBIL CORP 32,706 399,920
FRANKLIN INCM FD CL C 47,378 28,121
FRANKLIN INCOME A    
GENERAL ELECTRIC CO 53,886 319,075
GENERAL MILLS 13,816 104,224
INVESCO MUNI OPPORTUNITY 47,640 31,713
JM SMUCKER 261,405 252,760
JOHNSON & JOHNSON 158,763 626,960
KEMPER CORPORATION 67,372 292,020
KONTOOR BRANDS 327 14,232
KRAFT FOODS GROUP 15,790 73,960
LILLY ELI & CO 186,156 2,914,600
LOWES COMPANIES 3,780 1,557,850
MADISON CLAYMORE CVR N 47,832 30,120
MARATHON OIL CORP    
MARATHON PETE CORP 12,143 148,360
MASCO CORP 46,426 267,920
MFS MUNI HIGH INCOME FD CL A    
MFS MUNI INC TRUST    
ONEOK INC 88,764 93,673
PEPSICO 106,286 4,076,160
PFIZER INCORPORATION 109,556 143,950
PHILLIPS 66 8,729 199,710
PIMCO CORP INCOME 31,067 24,820
PIMCO MUNI INCM FD III 14,658 7,390
PIMCO MUNI INCOME FD II 29,016 16,600
PROCTOR & GAMBLE 72,417 263,772
RAYTHEON COMPANY NEW    
RPT REALTY 10,548 6,415
TRUIST FINANCIAL 154,622 258,440
TUPPERWARE BRANDS CORP    
V F CORPORATION 4,996 30,080
VITARIS 6,004 6,715
VOYA GLOBAL EQTY DIV PREM 98,662 32,305
WABTEC 8,353 13,578
WAL-MART STORES INC 15,664 693,660
WELLS FARGO & CO NEW 96,484 39,179

TY 2023 InvestmentsOtherSchedule2
Name:
THE COHEN FAMILY FOUNDATION
EIN:
46-6808674
Category/ Item Listed at Cost or FMV Book Value End of Year Fair Market Value
OMEGA HEALTHCARE INVESTMENTS AT COST 91,447 91,980
WEYERHAUSER CO REIT AT COST 65,584 194,712
MUTUAL FUNDS   106,131 102,807

TY 2023 OtherAssetsSchedule
Name:
THE COHEN FAMILY FOUNDATION
EIN:
46-6808674
Description Beginning of Year - Book Value End of Year - Book Value End of Year - Fair Market Value
ENTERPRISE PRD PRTNRS LP K-1 -56,254 48,991 104,978
MAGELLAN MIDSTREAM PTNRS K-1 -33,085    
SUBURBAN PROPANE PRT LP K-1 17,678 157,604 88,800


TY 2023 OtherExpensesSchedule
Name:
THE COHEN FAMILY FOUNDATION
EIN:
46-6808674
Description Revenue and Expenses per Books Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
EXPENSES        
OFFIC SUPPLIES & EXPENSE 1,514     1,514
K-1 PASS-THROUGH CONTRIBUTION 13      
MEETINGS 1,503     1,503
K-1 2% DEDUCTIONS 320      


TY 2023 OtherIncomeSchedule2
Name:
THE COHEN FAMILY FOUNDATION
EIN:
46-6808674
Description Revenue And Expenses Per Books Net Investment Income Adjusted Net Income
OTHER INVESTMENT INCOME- K-1S 18,609 18,609 18,609


TY 2023 OtherIncreasesSchedule
Name:
THE COHEN FAMILY FOUNDATION
EIN:
46-6808674
Description Amount
PRIOR PERIOD ADJUSTMENTS 218,587


TY 2023 TaxesSchedule
Name:
THE COHEN FAMILY FOUNDATION
EIN:
46-6808674
Category Amount Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
TAXES 232 232    
FOREIGN TAXES 61