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
NAOMI AND NEHEMIAH COHEN FOUNDATION
 
Number and street (or P.O. box number if mail is not delivered to street address)PO BOX 30100
  Room/suite
City or town, state or province, country, and ZIP or foreign postal code
BETHESDA, MD20824
A Employer identification number

20-1135004
B Telephone number (see instructions)

(301) 652-2230
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$89,403,444J Accounting method:
Modified Cash
(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) 10,000
2 Check right arrow.............
3 Interest on savings and temporary cash investments 28 28  
4 Dividends and interest from securities... 1,178,471 1,178,471  
5a Gross rents............      
b Net rental income or (loss)  
6a Net gain or (loss) from sale of assets not on line 10 808,862
b Gross sales price for all assets on line 6a 10,638,948
7 Capital gain net income (from Part IV, line 2)... 808,862
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
1,564,182 1,556,520  
12 Total. Add lines 1 through 11........ 3,561,543 3,543,881  
Operating and Administrative Expenses 13 Compensation of officers, directors, trustees, etc. 210,546 48,000   162,546
14 Other employee salaries and wages...... 235,191 11,760   223,431
15 Pension plans, employee benefits....... 96,677 4,032   92,645
16a Legal fees (attach schedule).........        
b Accounting fees (attach schedule)....... Click to see attachment
List of Attached Documents:
// Content
104,572 22,554   82,018
c Other professional fees (attach schedule).... Click to see attachment
List of Attached Documents:
// Content
571,678 460,292   36,000
17 Interest...............        
18 Taxes (attach schedule) (see instructions)... Click to see attachment
List of Attached Documents:
// Content
97,924 0   0
19 Depreciation (attach schedule) and depletion...      
20 Occupancy.............. 29,784 0   29,784
21 Travel, conferences, and meetings....... 121,285 0   109,178
22 Printing and publications.......... 87 0   87
23 Other expenses (attach schedule)....... Click to see attachment
List of Attached Documents:
// Content
41,825 11,956   41,649
24 Total operating and administrative expenses.
Add lines 13 through 23.......... 1,509,569 558,594   777,338
25 Contributions, gifts, grants paid....... 5,378,200 5,378,200
26 Total expenses and disbursements. Add lines 24 and 25 6,887,769 558,594   6,155,538
27 Subtract line 26 from line 12:
a Excess of revenue over expenses and disbursements -3,326,226
b Net investment income (if negative, enter -0-) 2,985,287
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.............      
2 Savings and temporary cash investments......... 311,476 90,940 90,940
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) 10,650,890 Click to see attachment
List of Attached Documents:
// Content
7,746,736 		7,746,736
b Investments—corporate stock (attach schedule)....... 38,896,741 Click to see attachment
List of Attached Documents:
// Content
41,642,056 		41,642,056
c Investments—corporate bonds (attach schedule).......      
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).......... 37,270,840 Click to see attachment
List of Attached Documents:
// Content
39,918,592 		39,918,592
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
5,120 		Click to see attachment
List of Attached Documents:
// Content
5,120 		Click to see attachment
List of Attached Documents:
// Content
5,120
16 Total assets (to be completed by all filers—see the
instructions. Also, see page 1, item I) 87,135,067 89,403,444 89,403,444
Liabilities 17 Accounts payable and accrued expenses.......... 5,294 17,576
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)......... 5,294 17,576
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 87,129,773 89,385,868
29 Total net assets or fund balances (see instructions)..... 87,129,773 89,385,868
30 Total liabilities and net assets/fund balances (see instructions). 87,135,067 89,403,444
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
87,129,773
2
Enter amount from Part I, line 27a .....................
2
-3,326,226
3
Other increases not included in line 2 (itemize) right arrowClick to see attachment
List of Attached Documents:
// Content
3
5,582,321
4
Add lines 1, 2, and 3 ..........................
4
89,385,868
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
89,385,868
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 JPMORGAN INVESTMENTS   2023-01-01 2023-12-31
b EASTGATE PARTNERSHIP INVESTMENT K-1 P   2023-12-31
c PARTNERSHIP INVESTMENT K-1 P   2023-12-31
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 9,034,587   9,669,573 -634,986
b 1,342,276   160,513 1,181,763
c 262,085     262,085
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       -634,986
b       1,181,763
c       262,085
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 2 808,862
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 41,495
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 41,495
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 41,495
6 Credits/Payments:
a 2023 estimated tax payments and 2022 overpayment credited to 2023 6a 98,647
b Exempt foreign organizations—tax withheld at source...... 6b 0
c Tax paid with application for extension of time to file (Form 8868)... 6c 50,000
d Backup withholding erroneously withheld .......... 6d 0
7 Total credits and payments. Add lines 6a through 6d.............. 7 148,647
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  
10 Overpayment. If line 7 is more than the total of lines 5 and 8, enter the amount overpaid...right arrow 10 107,152
11 Enter the amount of line 10 to be: Credited to 2024 estimated taxright arrow107,152 Refundedright arrow 11 0
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 arrowMD, VA
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.NNCF.NET
14
The books are in care ofright arrowTHE FOUNDATION Telephone no.right arrow (301) 652-2230

Located atright arrowPO BOX 30100BETHESDAMD ZIP+4right arrow20824
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? .................
16Yes  
See the instructions for exceptions and filing requirements for FinCEN Form 114. If "Yes", enter the name of the foreign
country right arrowCJ, IS
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
Yes
 
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
 
No
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
DR DIANE SOLOMON BROWN PRESIDENT
5.00 		0 0 0
PO BOX 30100
BETHESDA,MD20824
DANIEL SOLOMON VICE PRESIDENT
30.00 		90,546 33,420 0
PO BOX 30100
BETHESDA,MD20824
STUART BROWN TREASURER
30.00 		120,000 7,200 0
PO BOX 30100
BETHESDA,MD20824
JANE MANSOUR SOLOMON SECRETARY
1.00 		0 0 0
PO BOX 30100
BETHESDA,MD20824
LAURA BROWN DIRECTOR
1.00 		0 0 0
PO BOX 30100
BETHESDA,MD20824
REBECCA BROWN DIRECTOR
1.00 		0 0 0
PO BOX 30100
BETHESDA,MD20824
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
ALISON MCWILLIAMS EXECUTIVE DIRECTOR
55.00 		235,191 23,039 0
PO BOX 30100
BETHESDA,MD20824
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
MARCUM LLP ACCOUNTING AND ADVISORY SERVICES 104,572
1899 L STREET NW SUITE 850
WASHINGTON,DC20036
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
75,316,496
b
Average of monthly cash balances.......................
1b
222,364
c
Fair market value of all other assets (see instructions)................
1c
12,767,594
d
Total (add lines 1a, b, and c).........................
1d
88,306,454
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
88,306,454
4
Cash deemed held for charitable activities. Enter 1.5% (0.015) of line 3 (for greater amount, see
instructions) .............................
4
1,324,597
5
Net value of noncharitable-use assets. Subtract line 4 from line 3. ............
5
86,981,857
6
Minimum investment return. Enter 5% (0.05) of line 5................
6
4,349,093
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
4,349,093
2a
Tax on investment income for 2022 from Part V, line 5.......
2a
41,495
b
Income tax for 2022. (This does not include the tax from Part V.) ...
2b
 
c
Add lines 2a and 2b............................
2c
41,495
3
Distributable amount before adjustments. Subtract line 2c from line 1............
3
4,307,598
4
Recoveries of amounts treated as qualifying distributions................
4
0
5
Add lines 3 and 4............................
5
4,307,598
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
4,307,598
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
6,155,538
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
6,155,538
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 4,307,598
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...... 442,602
b From 2019...... 502,049
c From 2020...... 1,818,386
d From 2021...... 422,421
e From 2022...... 1,293,441
f Total of lines 3a through e ........ 4,478,899
4Qualifying distributions for 2023 from Part
XI, line 4: right arrow$ 6,155,538
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..... 4,307,598
e Remaining amount distributed out of corpus 1,847,940
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 6,326,839
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) ... 		442,602
9 Excess distributions carryover to 2024.
Subtract lines 7 and 8 from line 6a ...... 		5,884,237
10 Analysis of line 9:
a Excess from 2019.... 502,049
b Excess from 2020.... 1,818,386
c Excess from 2021.... 422,421
d Excess from 2022.... 1,293,441
e Excess from 2023.... 1,847,940
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

ALLIANCE FOR MIDDLE EAST PEACE

1725 I STREET NW SUITE 300
WASHINGTON,DC20006 		  PC SHARED SOCIETY IN ISRAEL 25,000

AMERICAN FRIENDS OF NEVE SHALOMWAHAT AL-SALAM

229 N CENTRAL AVE SUITE 401
GLENDALE,CA91203 		  PC SHARED SOCIETY IN ISRAEL 25,000

AMERICAN FRIENDS OF THE PARENTS CIRCLE FAMILIES FORUM

4 E 95TH AVE 5C
NEW YORK,NY10128 		  PC SHARED SOCIETY IN ISRAEL 5,000

AMERICAN JEWISH COMMITTEE

1156 15TH STREET NW SUITE 1201
WASHINGTON,DC20005 		  PC JEWISH PROGRAMS 7,500

AMERICAN JEWISH JOINT DISTRIBUTION COMMITTEE

220 EAST 42ND STREET SUITE 400
NEW YORK,NY10017 		  PC SHARED SOCIETY IN ISRAEL 15,000

AMERICAN UNIVERSITY CENTER FOR ISRAEL STUDIES

4400 MASSACHUSETTS AVENUE NW
WASHINGTON,DC20016 		  PC JEWISH PROGRAMS 5,000

ANTI-DEFAMATION LEAGUE WASHINGTON REGION

1100 CONNECTICUT AVENUE NW
WASHINGTON,DC20036 		  PC JEWISH PROGRAMS 2,500

AVODAH THE JEWISH SERVICE CORPS

195 MONTAGUE ST 14TH FLOOR - WEWORK
OFFICE 1249
BROOKLYN,NY11201 		  PC JEWISH PROGRAMS 20,000

BEND THE ARC A JEWISH PARTNERSHIP FOR JUSTICE

330 SEVENTH AVE 19TH FLOOR
NEW YORK,NY10001 		  PC JEWISH PROGRAMS 60,000

BERKSHIRE HILLS EISENBERG CAMP (BRONX HOUSE EMANUEL CAMPS)

405 LEXINGTON AVENUE ROOM 746
NEW YORK,NY10174 		  PC JEWISH PROGRAMS 50,000

BLUEPRINT NORTH CAROLINA

PO BOX 607
DURHAM,NC27702 		  PC CIVIC ENGAGEMENT 50,000

BREAD FOR THE CITY INC

1525 SEVENTH STREET NW
WASHINGTON,DC20001 		  PC SOCIAL JUSTICE & CIVIC AFFAIRS 25,000

BRIGHT BEGINNINGS INC

3418 4TH STREET SE
WASHINGTON,DC20032 		  PC SOCIAL JUSTICE & CIVIC AFFAIRS 25,000

CENTER FOR ENVIRONMENTAL HEALTH

2201 BROADWAY SUITE 302
OAKLAND,CA94612 		  PC ENVIRONMENT 25,000

CIVICA INITIATIVES

18 EAGLE HILL TERRACE
REDWOOD CITY,CA94062 		  PC CIVIC ENGAGEMENT 50,000

COALITION FOR NONPROFIT HOUSING & ECONOMIC DEVELOPMENT

727 15TH STREET NW 600
WASHINGTON,DC20005 		  PC SOCIAL JUSTICE & CIVIC AFFAIRS 25,000

COALITION OF IMMOKALEE WORKERS

PO BOX 603
IMMOKALEE,FL34143 		  PC SOCIAL JUSTICE & CIVIC AFFAIRS 10,000

COMMON DEFENSE EDUCATION FUND INC

251 WEST 30TH ST SUITE 317
NEW YORK,NY10001 		  PC CIVIC ENGAGEMENT 40,000

COMMUNITY FORKLIFT

4671 TANGLEWOOD DRIVE
EDMONSTON,MD20781 		  PC ENVIRONMENT 50,000

COMMUNITY OF HOPE INC

4 ATLANTIC STREET SW SUITE 210
WASHINGTON,DC20032 		  PC SOCIAL JUSTICE & CIVIC AFFAIRS 25,000

DC ACTION

1400 16TH STREET NW SUITE 740
WASHINGTON,DC20036 		  PC SOCIAL JUSTICE & CIVIC AFFAIRS 50,000

DC CENTRAL KITCHEN INC

2121 FIRST STREET SW SUITE 140
WASHINGTON,DC20024 		  PC SOCIAL JUSTICE & CIVIC AFFAIRS 200,000

DC FISCAL POLICY INSTITUTE

1275 FIRST STREET NE
WASHINGTON,DC20002 		  PC SOCIAL JUSTICE & CIVIC AFFAIRS 100,000

DC VOTE

1111 14TH STREET NW SUITE 1000
WASHINGTON,DC20005 		  PC SOCIAL JUSTICE & CIVIC AFFAIRS 100,000

DOWNTOWN CLUSTER OF CONGREGATIONS INC

1313 NEW YORK AVENUE NW
WASHINGTON,DC20005 		  PC SOCIAL JUSTICE & CIVIC AFFAIRS 5,000

EDLAVITCH JEWISH COMMUNITY CENTER OF WASHINGTON DC

1529 16TH STREET NW
WASHINGTON,DC20036 		  PC JEWISH PROGRAMS 30,000

EMGAGE FOUNDATION INC

3425 US HYW 98 N
LAKELAND,FL33809 		  PC CIVIC ENGAGEMENT 50,000

FAIR ELECTIONS CENTER

1825 K STREET NW SUITE 450
WASHINGTON,DC20006 		  PC CIVIC ENGAGEMENT 75,000

FOOD RESEARCH & ACTION CENTER

1200 18TH STREET NW SUITE 400
WASHINGTON,DC20036 		  PC SOCIAL JUSTICE & CIVIC AFFAIRS 25,000

FRIENDS OF GIVAT HAVIVA INC

500 7TH AVENUE 8TH FLOOR
NEW YORK,NY10018 		  PC SHARED SOCIETY IN ISRAEL 25,000

FRIENDS OF ISRAEL MOVEMENT FOR PROGRESSIVE JUDAISM (FRIENDS OF IMPJ)

1155 ALVIRA STREET
LOS ANGELES,CA90035 		  PC SHARED SOCIETY IN ISRAEL 10,000

FRIENDSHIP PLACE

4713 WISCONSIN AVENUE NW
WASHINGTON,DC20016 		  PC SOCIAL JUSTICE & CIVIC AFFAIRS 50,000

GEORGIA ALLIANCE EDUCATION FUND INC

1507 GLENWOOD AVE SE
ATLANTA,GA30316 		  PC CIVIC ENGAGEMENT 150,000

GLOBAL IMPACT

1199 NORTH FAIRFAX ST NO 300
ALEXANDRIA,VA22314 		  PC SHARED SOCIETY IN ISRAEL 15,000

GREATER WASHINGTON COMMUNITY FOUNDATION

1325 G STREET NW SUITE 480
WASHINGTON,DC20005 		  PC SOCIAL JUSTICE & CIVIC AFFAIRS 50,000

HAND IN HAND AMERICAN FRIENDS OF THE CENTER FOR JEWISH-ARAB EDUCATION IN IS

PO BOX 80102
PORTLAND,OR97280 		  PC SHARED SOCIETY IN ISRAEL 1,833,200

HENRY STREET SETTLEMENT

265 HENRY STREET
NEW YORK,NY10002 		  PC SOCIAL JUSTICE & CIVIC AFFAIRS 10,000

IMAGINE NORTH CAROLINA FIRST

P O BOX 428
RALEIGH,NC27602 		  PC CIVIC ENGAGEMENT 100,000

ISRAEL POLICY FORUM

355 LEXINGTON AVENUE 4TH FLOOR
NEW YORK,NY10017 		  PC SHARED SOCIETY IN ISRAEL 25,000

J STREET EDUCATION FUND

PO BOX 66073
WASHINGTON,DC20035 		  PC SHARED SOCIETY IN ISRAEL 90,000

JEWISH COMMUNITY RELATIONS COUNCIL OF GREATER WASHINGTON

6101 EXECUTIVE BLVD SUITE 300
NORTH BETHESDA,MD20852 		  PC JEWISH PROGRAMS 7,500

JEWISH FEDERATION OF GREATER NAPLES

2500 VANDERBILT BEACH ROAD SUITE
2201
NAPLES,FL34109 		  PC JEWISH PROGRAMS 15,000

JEWISH FEDERATION OF GREATER WASHINGTON

6101 EXECUTIVE BLVD SUITE 100
NORTH BETHESDA,MD20852 		  PC JEWISH PROGRAMS 275,000

JEWISH FUNDERS NETWORK

150 W 30TH STREET SUITE 900
NEW YORK,NY10001 		  PC SHARED SOCIETY IN ISRAEL 95,000

JEWS UNITED FOR JUSTICE

PO BOX 41485
WASHINGTON,DC20018 		  PC JEWISH PROGRAMS 50,000

LILLIAN & ALBERT SMALL CAPITAL JEWISH MUSEUM

1319 F STREET NW SUITE 810
WASHINGTON,DC20001 		  PC JEWISH PROGRAMS 5,000

LOCAL INITIATIVES SUPPORT CORPORATION DC

1825 K STREET NW SUITE 1100
WASHINGTON,DC20006 		  PC SOCIAL JUSTICE & CIVIC AFFAIRS 50,000

MIRIAM'S KITCHEN

2401 VIRGINIA AVENUE NW
WASHINGTON,DC20037 		  PC SOCIAL JUSTICE & CIVIC AFFAIRS 100,000

N STREET VILLAGE INC

1333 N STREET NW
WASHINGTON,DC20005 		  PC SOCIAL JUSTICE & CIVIC AFFAIRS 50,000

NATIONAL DOMESTIC WORKERS ALLIANCE

45 BROADWAY SUITE 320
NEW YORK,NY10006 		  PC CIVIC ENGAGEMENT 200,000

NEO PHILANTHROPY

45 WEST 36TH STREET 6TH FLOOR
NEW YORK,NY10018 		  PC CIVIC ENGAGEMENT 100,000

NEW ISRAEL FUND

1320 19TH STREET NW
WASHINGTON,DC20036 		  PC SHARED SOCIETY IN ISRAEL 175,000

NEW VIRGINIA MAJORITY EDUCATION FUND

3801 MOUNT VERNON AVE
ALEXANDRIA,VA22305 		  PC CIVIC ENGAGEMENT 50,000

PEF ISRAEL ENDOWMENT FUNDS INC

630 THIRD AVENUE RM 1500
NEW YORK,NY10017 		  PC SHARED SOCIETY IN ISRAEL 110,000

PATHWAY HOMES INC

10201 FAIRFAX BOULEVARD SUITE 200
FAIRFAX,VA22030 		  PC SOCIAL JUSTICE & CIVIC AFFAIRS 20,000

PEACEPLAYERS INTERNATIONAL

PO BOX 33759
WASHINGTON,DC20033 		  PC SHARED SOCIETY IN ISRAEL 5,000

PROGEORGIA

151 ELLIS ST NE
ATLANTA,GA30303 		  PC CIVIC ENGAGEMENT 50,000

PROTEUS FUND INC

15 RESEARCH DRIVE SUITE B
AMHERST,MA01002 		  PC CIVIC ENGAGEMENT 50,000

RHIZOME ACTION NETWORK INC

1403 NE 82ND STREET
SEATTLE,WA98115 		  PC CIVIC ENGAGEMENT 25,000

ROCK THE VOTE

200 MASSACHUSETTS AVE NW SUITE 700
WASHINGTON,DC20001 		  PC CIVIC ENGAGEMENT 50,000

SIXTH & I SYNAGOGUE INC

600 I STREET NW
WASHINGTON,DC20001 		  PC JEWISH PROGRAMS 20,000

SOCIAL GOOD FUND

12651 SAN PABLO AVE 5473
RICHMOND,CA94805 		  PC SOCIAL JUSTICE & CIVIC AFFAIRS 25,000

SPUR LOCAL (FORMERLY CATALOGUE FOR PHILANTHROPY GREATER WASHINGTON)

80 M STREET SE SUITE 100
WASHINGTON,DC20003 		  PC SOCIAL JUSTICE & CIVIC AFFAIRS 25,000

STATE LEADERSHIP PROJECT

1101 HAYNES STREET SUITE 205
RALEIGH,NC27602 		  PC CIVIC ENGAGEMENT 50,000

STUDENT ORGANIZING INC

294 WASHINGTON STREET 500
BOSTON,MA02109 		  PC CIVIC ENGAGEMENT 50,000

THE ABRAHAM INITIATIVES (NORTH AMERICA)

1460 BROADWAY
NEW YORK,NY10036 		  PC SHARED SOCIETY IN ISRAEL 25,000

THRIVE DC

1525 NEWTON STREET NW SUITE G-1
WASHINGTON,DC20010 		  PC SOCIAL JUSTICE & CIVIC AFFAIRS 15,000

UNION FOR REFORM JUDAISM

633 3RD AVE FL 7
NEW YORK,NY10017 		  PC JEWISH PROGRAMS 10,000

UNIVERSITY OF MARYLAND COLLEGE PARK FOUNDATION

4603 CALVERT RD
COLLEGE PARK,MD20740 		  PC JEWISH PROGRAMS 2,500

VIRGINIA ORGANIZING INC

703 CONCORD AVE
CHARLOTTESVILLE,VA22903 		  PC CIVIC ENGAGEMENT 50,000

WASHINGTON INTERFAITH NETWORK

1226 VERMONT AVENUE NW
WASHINGTON,DC20005 		  PC SOCIAL JUSTICE & CIVIC AFFAIRS 40,000

WASHINGTON LEGAL CLINIC FOR THE HOMELESS

1200 U STREET NW 3RD FLOOR
WASHINGTON,DC20009 		  PC SOCIAL JUSTICE & CIVIC AFFAIRS 50,000
Total .................................right arrow 3a 5,378,200
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 ........... 		    14 28  
4 Dividends and interest from securities ....     14 1,178,471  
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 1,564,182  
8 Gain or (loss) from sales of assets other than
inventory ............ 		    18 808,862  
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 3,551,543 0
13Total. Add line 12, columns (b), (d), and (e)..................
13
3,551,543
(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
Schedule B
(Form 990)
Department of the Treasury
Internal Revenue Service
Schedule of Contributors

Arrow Bullet Attach to Form 990, 990-EZ, or 990-PF.
Arrow Bullet Go to www.irs.gov/Form990 for the latest information.
OMB No. 1545-0047
2023
Name of the organization
NAOMI AND NEHEMIAH COHEN FOUNDATION
 
Employer identification number

20-1135004
Organization type (check one):
Filers of:
Section:
Form 990 or 990-EZ






Form 990-PF




Check if your organization is covered by the General Rule or a Special Rule.  
Note: Only a section 501(c)(7), (8), or (10) organization can check boxes for both the General Rule and a Special Rule. See instructions.
General Rule
Special Rules
......... Arrow Bullet $  
Caution: An organization that isn't covered by the General Rule and/or the Special Rules doesn't file Schedule B (Form 990,
990-EZ, or 990-PF), but it must answer “No” on Part IV, line 2, of its Form 990; or check the box on line H of its Form 990-EZ
or on its Form 990PF, Part I, line 2, to certify that it doesn't meet the filing requirements of Schedule B (Form 990,
990-EZ, or 990-PF).
For Paperwork Reduction Act Notice, see the Instructions
for Form 990, 990-EZ, or 990-PF.
Cat. No. 30613XSchedule B (Form 990) (2023)
Schedule B (Form 990) (2023) Page 2
Name of organization
NAOMI AND NEHEMIAH COHEN FOUNDATION
  		Employer identification number
20-1135004
Part I
Contributors
Contributors (see instructions). Use duplicate copies of Part I if additional space is needed.
(a)
No.		 (b)
Name, address, and ZIP + 4		 (c)
Total contributions		 (d)
Type of contribution
1
STUART BROWN
 
PO BOX 30100
 
BETHESDA, MD20824

$ 10,000


(Complete Part II for noncash contributions.)
(a)
No.		 (b)
Name, address, and ZIP + 4		 (c)
Total contributions		 (d)
Type of contribution
 
 
 
 

$  


(Complete Part II for noncash contributions.)
(a)
No.		 (b)
Name, address, and ZIP + 4		 (c)
Total contributions		 (d)
Type of contribution
 
 
 
 

$  


(Complete Part II for noncash contributions.)
(a)
No.		 (b)
Name, address, and ZIP + 4		 (c)
Total contributions		 (d)
Type of contribution
 
 
 
 

$  


(Complete Part II for noncash contributions.)
(a)
No.		 (b)
Name, address, and ZIP + 4		 (c)
Total contributions		 (d)
Type of contribution
 
 
 
 

$  


(Complete Part II for noncash contributions.)
(a)
No.		 (b)
Name, address, and ZIP + 4		 (c)
Total contributions		 (d)
Type of contribution
 
 
 
 

$  


(Complete Part II for noncash contributions.)
Schedule B (Form 990) (2023)
Schedule B (Form 990) (2023)
Page 3
Name of organization
NAOMI AND NEHEMIAH COHEN FOUNDATION
  		Employer identification number

20-1135004
Part II
Noncash Property (see instructions). Use duplicate copies of Part II if additional space is needed.
(a)
No. from Part I 		(b)
Description of noncash property given 		(c)
FMV (or estimate)
(See instructions) 		(d)
Date received
 
$    
(a)
No. from Part I 		(b)
Description of noncash property given 		(c)
FMV (or estimate)
(See instructions) 		(d)
Date received
 
$    
(a)
No. from Part I 		(b)
Description of noncash property given 		(c)
FMV (or estimate)
(See instructions) 		(d)
Date received
 
$    
(a)
No. from Part I 		(b)
Description of noncash property given 		(c)
FMV (or estimate)
(See instructions) 		(d)
Date received
 
$    
(a)
No. from Part I 		(b)
Description of noncash property given 		(c)
FMV (or estimate)
(See instructions) 		(d)
Date received
 
$    
(a)
No. from Part I 		(b)
Description of noncash property given 		(c)
FMV (or estimate)
(See instructions) 		(d)
Date received
 
$    
Schedule B (Form 990) (2023)
Schedule B (Form 990) (2023)
Page 4
Name of organization
NAOMI AND NEHEMIAH COHEN FOUNDATION
  		Employer identification number

20-1135004
Part III
Exclusively religious, charitable, etc., contributions to organizations described in section 501(c)(7), (8), or (10) that total more than $1,000 for the year from any one contributor. Complete columns (a) through (e) and the following line entry. For organizations completing Part III, enter the total of exclusively religious, charitable, etc., contributions of $1,000 or less for the year. (Enter this information once. See instructions.) Arrow Bullet$  
Use duplicate copies of Part III if additional space is needed.
(a)
No. from Part I		 (b) Purpose of gift (c) Use of gift (d) Description of how gift is held
 
(e) Transfer of gift
Transferee's name, address, and ZIP 4 Relationship of transferor to transferee
 
 
     
 
(a)
No. from Part I		 (b) Purpose of gift (c) Use of gift (d) Description of how gift is held
 
(e) Transfer of gift
Transferee's name, address, and ZIP 4 Relationship of transferor to transferee
 
 
     
 
(a)
No. from Part I		 (b) Purpose of gift (c) Use of gift (d) Description of how gift is held
 
(e) Transfer of gift
Transferee's name, address, and ZIP 4 Relationship of transferor to transferee
 
 
     
 
(a)
No. from Part I		 (b) Purpose of gift (c) Use of gift (d) Description of how gift is held
 
(e) Transfer of gift
Transferee's name, address, and ZIP 4 Relationship of transferor to transferee
 
 
     
 
Schedule B (Form 990) (2023)
Additional Data


Software ID:  
Software Version:  

TY 2023 AccountingFeesSchedule
Name:
NAOMI AND NEHEMIAH COHEN FOUNDATION
EIN:
20-1135004
Category Amount Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
ACCOUNTING 104,572 22,554   82,018

TY 2023 InvestmentsCorpStockSchedule
Name:
NAOMI AND NEHEMIAH COHEN FOUNDATION
EIN:
20-1135004
Name of Stock End of Year Book Value End of Year Fair Market Value
ABBVIE INC 105,999 105,999
ACCENTURE PLC-CL A 381,439 381,439
ADVANCED MICRO DEVICES 73,705 73,705
ALIBABA GROUP HOLDING-SP ADR 77,510 77,510
AMAZON .COM 303,880 303,880
APPLE INC 2,310,360 2,310,360
APPLIED MATERIALS INC 648,280 648,280
ARTISAN INTL VAL 2,538,525 2,538,525
BOEING CO/THE 130,330 130,330
BRISTOL-MYERS SQUIBB CO 118,013 118,013
COMCAST CORP-CLASS A 291,032 291,032
CONOCOPHILLIPS 232,604 232,604
CROWDSTRIKE HOLDINGS INC - A 306,384 306,384
DEERE & CO 94,769 94,769
EBAY INC 87,240 87,240
EXXON MOBIL CORP 98,430 98,430
FIDELITY 500 INDEX FUND 2,504,828 2,504,828
FREEPORT-MCMORAN INC 212,850 212,850
GLENCORE PLC ISIN JE00B4T3BW64 SEDOL B4T3BW6 90,275 90,275
HCA HEALTHCARE 141,295 141,295
HOME DEPOT INC 282,785 282,785
INTERCONTINENTAL EXCHANGE IN 278,950 278,950
INTL BUSINESS MACHINES CORP 245,325 245,325
INTUITE INC 343,767 343,767
JMP US LARGE CAP CORE PLUS 6,446,600 6,446,600
JPMORGAN CHASE & CO 1,000,691 1,000,691
KENVUE INC 263,592 263,592
LAM RESEARCH CORP 271,791 271,791
MARSH & MCLENNAN COS 216,375 216,375
MASTERCARD INC - A 340,355 340,355
MATTHEWS PACIFIC TIGER-INST 1,574,308 1,574,308
MCDONALD'S CORP 345,434 345,434
MCDONALD'S CORP 593,020 593,020
MERCK & CO. INC. 272,550 272,550
MFS INTL INTRINSIC VALUE-R6 4,750,954 4,750,954
MICROSOFT CORP 693,418 693,418
MORGAN STANLEY 317,516 317,516
NEXTERA ENERGY INC 299,813 299,813
NIKE INC -CL B 230,385 230,385
NXP SEMICONDUCTORS NV 269,185 269,185
PEPSICO INC 276,160 276,160
PHILIP MORRIS INTERNATIONAL 262,577 262,577
PALANTIR TECHNOLOGIES INC. 81,152 81,152
ROCHE HOLDINGS LTD-SPONS ADR 108,690 108,690
ROCKWELL AUTOMATION INC 197,155 197,155
S&P GLOBAL INC. 128,191 128,191
SHERWIN-WILLIAMS CO/THE 264,179 264,179
STRYKER CORP 265,621 265,621
TEXAS INSTRUMENTS INC 330,181 330,181
TRACTOR SUPPLY CO 161,273 161,273
UBER TECHNOLOGIES INC 123,140 123,140
UNION PACIFIC CORP 183,478 183,478
UNITEDHEALTH GROUP INC 559,111 559,111
VANGUARD FTSE EMERGING MARKET 1,577,870 1,577,870
VANGUARD MID-CAP ETF 4,781,915 4,781,915
WASATCH SMALL CAP GROW-INV 2,556,801 2,556,801

TY 2023 InvestmentsGovtObligationsSch
Name:
NAOMI AND NEHEMIAH COHEN FOUNDATION
EIN:
20-1135004
US Government Securities - End of Year Book Value:

7,746,736
US Government Securities - End of Year Fair Market Value:

7,746,736
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:
NAOMI AND NEHEMIAH COHEN FOUNDATION
EIN:
20-1135004
Category/ Item Listed at Cost or FMV Book Value End of Year Fair Market Value
AP EUROPE VII (APAX) PRIVATE INVESTORS OFFSHORE LP COMMITMENT EXPRESSED IN E FMV 12,072 12,072
BW PRIVATE INVESTORS OFFSHORE, LTD. CLASS A - LEAD SERIES 01-18 FMV 4,267,141 4,267,141
CAP IV PRIVATE INVESTORS OFFSHORE, L.P. - CLASS A FMV 1,024,768 1,024,768
CAP V PRIVATE INVESTORS OFFSHORE, L.P. - CLASS A FMV 1,670,518 1,670,518
CEOF-C FMV 2,285 2,285
COATUE GROWTH FUND IV PRIVATE INVESTORS OFFSHORE, L.P. - CLASS A FMV 1,588,708 1,588,708
COATUE OFFSHORE FUND, LTD. CLASS A SUB CLASS D TRANCHE 4 - LEAD SERIES FMV 6,955,857 6,955,857
COMMONFUND CAPITAL ENVIRONMENTAL SUSTAINABLE PARTNER 2020 FMV 1,421,051 1,421,051
COMMONFUND CAPITAL GLOBAL PRIVATE EQUITY PARTNERS II FMV 2,246,986 2,246,986
COMMONFUND CAPITAL GLOBAL PRIVATE EQUITY PARTNERS IV FMV 273,302 273,302
COMMONFUND CAPITAL SECONDARY 2015 FMV 385,013 385,013
COMMONFUND CAPITAL SECONDARY PARTNERS II FMV 1,812,837 1,812,837
COMMONFUND CAPITAL SECONDARY PARTNERS III FMV 1,650,833 1,650,833
COMMONFUND CAPITAL SECONDARY PARTNERS IV FMV 440,686 440,686
COMMONFUND GLOBAL PRIVATE EQUITY III FMV 1,735,969 1,735,969
D PARTNERS II FMV 44,377 44,377
D PARTNERS II ANNEX FUND FMV 15,666 15,666
GIF IV PRIVATE INVESTORS OFFSHORE LP CLASS A FMV 87,706 87,706
ISRAEL LEGACY PARTNERS FMV 1,180,427 1,180,427
JPM 100% US TREASURY FMV 4,322,079 4,322,079
KKR 2006 PRIVATE INVESTORS OFFSHORE, L.P. (OFFSHORE) FMV 1,545 1,545
KKR NORTH AMERICA XI PRIVATE INVESTORS OFFSHORE CLASS A FMV 756,070 756,070
PEG CHINA PRIVATE INVESTORS OFFSHORE L.P. CLASS A FMV 249,204 249,204
RS GLOBAL ENERGY AND POWER PRIVATE INVESTORS OFFSHORE VI, L.P. FMV 734,020 734,020
V PARTNERS III FMV 327,143 327,143
VIOLA CREDIT 5 FMV 8,396 8,396
VIOLA OPPORTUNITY I FMV 581,070 581,070
VIOLA PARTNERS FUND 4 2013 FMV 1,129,938 1,129,938
VIOLA PARTNERS FUND 5 FMV 878,917 878,917
VIRTUS CONVERTIBLE FUND FMV 2,423,112 2,423,112
WARBURG PINCUS XII PRIVATE INVESTORS OFFSHORE, L.P. FMV 1,690,896 1,690,896

TY 2023 OtherAssetsSchedule
Name:
NAOMI AND NEHEMIAH COHEN FOUNDATION
EIN:
20-1135004
Description Beginning of Year - Book Value End of Year - Book Value End of Year - Fair Market Value
SECURITY DEPOSIT-RENT 5,120 5,120 5,120


TY 2023 OtherExpensesSchedule
Name:
NAOMI AND NEHEMIAH COHEN FOUNDATION
EIN:
20-1135004
Description Revenue and Expenses per Books Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
PAYROLL FEES 5,564 0   5,564
OFFICE EXPENSES 3,911 0   3,735
INSURANCE 16,687 0   16,687
TELEPHONE 4,026 0   4,026
MEMBERSHIP DUES 3,815 0   3,815
POSTAGE 1,333 0   1,333
SUBSCRIPTIONS 3,714 0   3,714
MARKETING 2,775 0   2,775
PARTNERSHIP INVESTMENTS K-1 OTHER LOSS-UBI 0 11,956   0


TY 2023 OtherIncomeSchedule2
Name:
NAOMI AND NEHEMIAH COHEN FOUNDATION
EIN:
20-1135004
Description Revenue And Expenses Per Books Net Investment Income Adjusted Net Income
OFFSHORE ACCOUNTS INCOME: JP MORGAN 1,550,455 1,550,455 1,550,455
PARTNERSHIP INVESTMENT K-1 OTHER INCOME 7,662 0 7,662
EASTGATE TRUST INVESTMENT 6,065 6,065 6,065


TY 2023 OtherIncreasesSchedule
Name:
NAOMI AND NEHEMIAH COHEN FOUNDATION
EIN:
20-1135004
Description Amount
UNREALIZED GAIN ON INVESTMENTS 5,582,321


TY 2023 OtherProfessionalFeesSchedule
Name:
NAOMI AND NEHEMIAH COHEN FOUNDATION
EIN:
20-1135004
Category Amount Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
GRANTS MANAGEMENT 36,000 0   36,000
INVESTMENT FEES 113,697 113,697   0
PARTNERSHIP INVESTMENT K-1 421,981 346,595   0


TY 2023 TaxesSchedule
Name:
NAOMI AND NEHEMIAH COHEN FOUNDATION
EIN:
20-1135004
Category Amount Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
FEDERAL EXCISE TAX 95,000 0   0
PARTNERSHIP INVESTMENT K-1 FOREIGN TAXES PAID 2,924 0   0