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 04-01-2023 , and ending 03-31-2024
Name of foundation
HANNAH S & SAMUEL COHN MEMORIAL FNDN
C/O ESSA BANK & TRUST
Number and street (or P.O. box number if mail is not delivered to street address)1065 HIGHWAY 315
  Room/suite
City or town, state or province, country, and ZIP or foreign postal code
WILKES BARRE, PA18702
A Employer identification number

23-2500519
B Telephone number (see instructions)

(570) 455-4731
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$8,350,938J 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) 6,000
2 Check right arrow.............
3 Interest on savings and temporary cash investments      
4 Dividends and interest from securities... 291,485 291,485  
5a Gross rents............      
b Net rental income or (loss)  
6a Net gain or (loss) from sale of assets not on line 10 291,441
b Gross sales price for all assets on line 6a 673,554
7 Capital gain net income (from Part IV, line 2)... 291,441
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
48,710 48,710  
12 Total. Add lines 1 through 11........ 637,636 631,636  
Operating and Administrative Expenses 13 Compensation of officers, directors, trustees, etc. 0 0   0
14 Other employee salaries and wages......        
15 Pension plans, employee benefits.......        
16a Legal fees (attach schedule).........        
b Accounting fees (attach schedule).......        
c Other professional fees (attach schedule).... Click to see attachment
List of Attached Documents:
// Content
17,550 17,550   0
17 Interest...............        
18 Taxes (attach schedule) (see instructions)... Click to see attachment
List of Attached Documents:
// Content
16,719 16,719   0
19 Depreciation (attach schedule) and depletion...      
20 Occupancy..............        
21 Travel, conferences, and meetings.......        
22 Printing and publications..........        
23 Other expenses (attach schedule)....... Click to see attachment
List of Attached Documents:
// Content
31,281 31,281   0
24 Total operating and administrative expenses.
Add lines 13 through 23.......... 65,550 65,550   0
25 Contributions, gifts, grants paid....... 277,465 277,465
26 Total expenses and disbursements. Add lines 24 and 25 343,015 65,550   277,465
27 Subtract line 26 from line 12:
a Excess of revenue over expenses and disbursements 294,621
b Net investment income (if negative, enter -0-) 566,086
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............. 486,490 324,593 324,593
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)....... 1,978,380 Click to see attachment
List of Attached Documents:
// Content
2,690,913 		5,042,558
c Investments—corporate bonds (attach schedule)....... 115,636 Click to see attachment
List of Attached Documents:
// Content
115,328 		114,425
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).......... 2,267,833 Click to see attachment
List of Attached Documents:
// Content
2,400,353 		2,869,362
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
195,584 		Click to see attachment
List of Attached Documents:
// Content
0 		Click to see attachment
List of Attached Documents:
// Content
0
16 Total assets (to be completed by all filers—see the
instructions. Also, see page 1, item I) 5,043,923 5,531,187 8,350,938
Liabilities 17 Accounts payable and accrued expenses..........    
18 Grants payable.................    
19 Deferred revenue.................    
20 Loans from officers, directors, trustees, and other disqualified persons    
21 Mortgages and other notes payable (attach schedule)......    
22 Other liabilities (describe right arrow)    
23 Total liabilities (add lines 17 through 22)......... 0 0
Net Assets or Fund Balances Foundations that follow FASB ASC 958, check here right arrow
and complete lines 24, 25, 29 and 30.
24 Net assets without donor restrictions...........    
25 Net assets with donor restrictions............    
Foundations that do not follow FASB ASC 958, check here right arrow
and complete lines 26 through 30.
26 Capital stock, trust principal, or current funds........ 1,458,493 1,458,493
27 Paid-in or capital surplus, or land, bldg., and equipment fund 0 0
28 Retained earnings, accumulated income, endowment, or other funds 3,585,430 4,072,694
29 Total net assets or fund balances (see instructions)..... 5,043,923 5,531,187
30 Total liabilities and net assets/fund balances (see instructions). 5,043,923 5,531,187
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
5,043,923
2
Enter amount from Part I, line 27a .....................
2
294,621
3
Other increases not included in line 2 (itemize) right arrowClick to see attachment
List of Attached Documents:
// Content
3
192,643
4
Add lines 1, 2, and 3 ..........................
4
5,531,187
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
5,531,187
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 DCP MIDSTREAM P 2019-01-25 2023-06-15
b FIRST ENERGY CORP P 2018-08-03 2023-12-26
c GASLOG PARTNERS P 2019-01-25 2023-07-18
d KINDER MORGAN INC P 2009-09-16 2023-12-26
e MAGELLAN MIDSTREAM P 2012-09-12 2023-09-25
MAGELLAN MIDSTREAM P 2012-01-26 2023-09-25
ONEOK P 2019-01-25 2023-10-02
SCHEDULE K-1 SHORT TERM GAIN P    
SCHEDULE K-1 LONG TERM LOSS P    
SCHEDULE K-1 1231 LOSS P    
CLASS ACTION LAWSUI P    
DISTRIBUTION IN EXCESS OF BASIS      
(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 41,750   13,453 28,297
b 36,320   36,605 -285
c 5,370   20,368 -14,998
d 263,216   138,643 124,573
e 152,153   63,485 88,668
138,321   57,713 80,608
24   21 3
12,365     12,365
    43,569 -43,569
    8,256 -8,256
125     125
23,910     23,910
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       28,297
b       -285
c       -14,998
d       124,573
e       88,668
      80,608
      3
      12,365
      -43,569
      -8,256
      125
      23,910
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 2 291,441
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 7,869
b All other domestic foundations enter 1.39% (0.0139) of line 27b. Exempt foreign organizations enter 4% (0.04) of Part I, line 12, col. (b)
2 Tax under section 511 (domestic section 4947(a)(1) trusts and taxable foundations only. Others enter -0-) 2 0
3 Add lines 1 and 2........................... 3 7,869
4 Subtitle A (income) tax (domestic section 4947(a)(1) trusts and taxable foundations only. Others enter -0-) 4 0
5 Tax based on investment income. Subtract line 4 from line 3. If zero or less, enter -0- ..... 5 7,869
6 Credits/Payments:
a 2023 estimated tax payments and 2022 overpayment credited to 2023 6a 4,640
b Exempt foreign organizations—tax withheld at source...... 6b 0
c Tax paid with application for extension of time to file (Form 8868)... 6c 0
d Backup withholding erroneously withheld .......... 6d 0
7 Total credits and payments. Add lines 6a through 6d.............. 7 4,640
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
8 315
9 Tax due. If the total of lines 5 and 8 is more than line 7, enter amount owed.......right arrow 9 3,544
10 Overpayment. If line 7 is more than the total of lines 5 and 8, enter the amount overpaid...right arrow 10  
11 Enter the amount of line 10 to be: Credited to 2024 estimated taxright arrow   Refundedright arrow 11  
Form 990-PF (2023)
Form 990-PF (2023)
Page 4
Part VI-A
Statements Regarding Activities
1a
During the tax year, did the foundation attempt to influence any national, state, or local legislation or did
Yes
No
it participate or intervene in any political campaign? ....................
1a
 
No
b
Did it spend more than $100 during the year (either directly or indirectly) for political purposes? See the instructions
for the definition.................................
1b
 
No
If the answer is "Yes" to 1a or 1b, attach a detailed description of the activities and copies of any materials
published or distributed by the foundation in connection with the activities.
c
Did the foundation file Form 1120-POL for this year?.....................
1c
 
No
d
Enter the amount (if any) of tax on political expenditures (section 4955) imposed during the year:
(1) On the foundation. right arrow$ 0(2) On foundation managers.right arrow$ 0
e
Enter the reimbursement (if any) paid by the foundation during the year for political expenditure tax imposed
on foundation managers.right arrow$ 0
2
Has the foundation engaged in any activities that have not previously been reported to the IRS?.......
2
 
No
If "Yes," attach a detailed description of the activities.
3
Has the foundation made any changes, not previously reported to the IRS, in its governing instrument, articles
of incorporation, or bylaws, or other similar instruments? If "Yes," attach a conformed copy of the changes....
3
 
No
4a
Did the foundation have unrelated business gross income of $1,000 or more during the year?.........
4a
Yes
 
b
If "Yes," has it filed a tax return on Form 990-T for this year?...................
4b
Yes
 
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 arrowPA
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 arrowESSA BANK Telephone no.right arrow (570) 408-8038

Located atright arrow1065 HIGHWAY 315WILKES BARREPA ZIP+4right arrow18702
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
 
No
2
Taxes on failure to distribute income (section 4942) (does not apply for years the foundation was a private
operating foundation defined in section 4942(j)(3) or 4942(j)(5)):
a
At the end of tax year 2023, did the foundation have any undistributed income (Part XII, lines 6d
and 6e) for tax year(s) beginning before 2023?....................
2a
 
No
If "Yes," list the years right arrow20, 20, 20, 20
b
Are there any years listed in 2a for which the foundation is not applying the provisions of section 4942(a)(2)
(relating to incorrect valuation of assets) to the year’s undistributed income? (If applying section 4942(a)(2)
to all years listed, answer "No" and attach statement—see instructions.) ..............
2b
 
 
c
If the provisions of section 4942(a)(2) are being applied to any of the years listed in 2a, list the years here.
right arrow20, 20, 20, 20
3a
Did the foundation hold more than a 2% direct or indirect interest in any business enterprise at
any time during the year? ..............................
3a
 
No
b
If "Yes," did it have excess business holdings in 2023 as a result of (1) any purchase by the foundation
or disqualified persons after May 26, 1969; (2) the lapse of the 5-year period (or longer period approved
by the Commissioner under section 4943(c)(7)) to dispose of holdings acquired by gift or bequest; or (3)
the lapse of the 10-, 15-, or 20-year first phase holding period? (Use Schedule C, Form 4720, to determine
if the foundation had excess business holdings in 2023.) .....................
3b
 
 
4a
Did the foundation invest during the year any amount in a manner that would jeopardize its charitable purposes?
4a
 
No
b
Did the foundation make any investment in a prior year (but after December 31, 1969) that could jeopardize its
charitable purpose that had not been removed from jeopardy before the first day of the tax year beginning in 2023? ..
4b
 
No
Form 990-PF (2023)
Form 990-PF (2023)
Page 6
Part VI-B
Statements Regarding Activities for Which Form 4720 May Be Required (continued)
5a
During the year did the foundation pay or incur any amount to:
Yes
No
(1) Carry on propaganda, or otherwise attempt to influence legislation (section 4945(e))? ..........
5a(1)
 
No
(2) Influence the outcome of any specific public election (see section 4955); or to carry
on, directly or indirectly, any voter registration drive? ....................
5a(2)
 
No
(3) Provide a grant to an individual for travel, study, or other similar purposes? .............
5a(3)
 
No
(4) Provide a grant to an organization other than a charitable, etc., organization described
in section 4945(d)(4)(A)? See instructions ........................
5a(4)
 
No
(5) Provide for any purpose other than religious, charitable, scientific, literary, or
educational purposes, or for the prevention of cruelty to children or animals? .............
5a(5)
 
No
b
If any answer is "Yes" to 5a(1)–(5), did any of the transactions fail to qualify under the exceptions described in
Regulations section 53.4945 or in a current notice regarding disaster assistance? See instructions ........
5b
 
 
c
Organizations relying on a current notice regarding disaster assistance check .........right arrow
d
If the answer is "Yes" to question 5a(4), does the foundation claim exemption from the
tax because it maintained expenditure responsibility for the grant? .................
5d
 
 
If "Yes," attach the statement required by Regulations section 53.4945–5(d).
6a
Did the foundation, during the year, receive any funds, directly or indirectly, to pay premiums on
a personal benefit contract? .............................
6a
 
No
b
Did the foundation, during the year, pay premiums, directly or indirectly, on a personal benefit contract? ....
6b
 
No
If "Yes" to 6b, file Form 8870.
7a
At any time during the tax year, was the foundation a party to a prohibited tax shelter transaction?
7a
 
No
b
If "Yes", did the foundation receive any proceeds or have any net income attributable to the transaction? .....
7b
 
 
8
Is the foundation subject to the section 4960 tax on payment(s) of more than $1,000,000 in remuneration or
excess parachute payment during the year? .........................
8
 
No
Part VII
Information About Officers, Directors, Trustees, Foundation Managers, Highly Paid Employees,
and Contractors
1 List all officers, directors, trustees, foundation managers and their compensation. See instructions
(a) Name and address (b) Title, and average
hours per week
devoted to position 		(c) Compensation
 (If not paid, enter
-0-) 		(d) Contributions to employee benefit plans and deferred compensation (e) Expense account,
other allowances
SHELLEY COHN PRESIDENT
0.00 		0 0 0
12 EAST BROAD STREET
HAZLETON,PA18201
LARRY COHN TREASURER
0.00 		0 0 0
12 EAST BROAD STREET
HAZLETON,PA18201
CINDY COHN DIRECTOR
0.00 		0 0 0
12 EAST BROAD STREET
HAZLETON,PA18201
SANDY COHN THAU DIRECTOR
0.00 		0 0 0
12 EAST BROAD STREET
HAZLETON,PA18201
MARTIN COHN EMERITUS DIRECTOR
0.00 		0 0 0
12 EAST BROAD STREET
HAZLETON,PA18201
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 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
NONE
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
7,374,300
b
Average of monthly cash balances.......................
1b
405,540
c
Fair market value of all other assets (see instructions)................
1c
0
d
Total (add lines 1a, b, and c).........................
1d
7,779,840
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
7,779,840
4
Cash deemed held for charitable activities. Enter 1.5% (0.015) of line 3 (for greater amount, see
instructions) .............................
4
116,698
5
Net value of noncharitable-use assets. Subtract line 4 from line 3. ............
5
7,663,142
6
Minimum investment return. Enter 5% (0.05) of line 5................
6
383,157
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
383,157
2a
Tax on investment income for 2022 from Part V, line 5.......
2a
7,869
b
Income tax for 2022. (This does not include the tax from Part V.) ...
2b
6,809
c
Add lines 2a and 2b............................
2c
14,678
3
Distributable amount before adjustments. Subtract line 2c from line 1............
3
368,479
4
Recoveries of amounts treated as qualifying distributions................
4
0
5
Add lines 3 and 4............................
5
368,479
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
368,479
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
277,465
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
277,465
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 7 368,479
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...... 32,296
b From 2019...... 177,222
c From 2020...... 34,917
d From 2021......  
e From 2022......  
f Total of lines 3a through e ........ 244,435
4Qualifying distributions for 2023 from Part
XI, line 4: right arrow$ 277,465
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..... 277,465
e Remaining amount distributed out of corpus 0
5 Excess distributions carryover applied to 2023. 91,014 91,014
(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 5 153,421
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) ... 		0
9 Excess distributions carryover to 2024.
Subtract lines 7 and 8 from line 6a ...... 		153,421
10 Analysis of line 9:
a Excess from 2019.... 118,504
b Excess from 2020.... 34,917
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

ABRAMSON SENIOR CARE

1425 HORSHAM ROAD
NORTH WALES,PA19454 		NONE PUBLIC UNRESTRICTED 3,600

ALZHEIMER'S ASSOCIATION

1100 LIBERTY AVENUE SUITE E201
PHILADELPHIA,PA15222 		NONE PUBLIC UNRESTRICTED 500

AMERICAN FRIENDS OF MGAEN DAVID ADOM

20 WEST 36TH STREET SUITE 1100
NEW YORK,NY10018 		NONE PUBLIC UNRESTRICTED 17,900

AMERICAN JEWISH JOINT DISTRIBUTION COMMITTEE

PO BOX 4124
NEW YORK,NY10163 		NONE PUBLIC UNRESTRICTED 10,000

AMERICAN JEWISH WORLD SERVICE

45 WEST 36TH STREET
NEW YORK,NY10018 		NONE PUBLIC UNRESTRICTED 2,500

AMERICAN TECHNION SOCIETY

55 EAST 59TH STREET
NEW YORK,NY10022 		NONE PUBLIC UNRESTRICTED 2,500

ANNE FRANK CENTER FOR MUTUAL RESPECT

1325 AVENUE OF THE AMERICAS 28TH
FLOOR
NEW YORK,NY10019 		NONE PUBLIC UNRESTRICTED 1,000

ANTI-DEFAMATION LEAGUE

605 THIRD AVENUE
NEW YORK,NY101583560 		NONE PUBLIC UNRESTRICTED 6,800

BIRTHRIGHT ISRAEL FOUNDATION

PO BOX 21615
NEW YORK,NY10087 		NONE PUBLIC UNRESTRICTED 5,000

BOULDER JEWISH COMMUNITY CENTER

6007 OREG AVENUE
BOULDER,CO80303 		NONE PUBLIC UNRESTRICTED 500

CAMP RAMAH IN THE POCONOS

2100 ARCH ST
PHILADELPHIA,PA19103 		NONE PUBLIC UNRESTRICTED 5,000

CEO WEINBERG NORTHEAST REGIONAL FOOD BANK

165 AMBER LANE PO BOX 1127
WILKES BARRE,PA187031127 		NONE PUBLIC UNRESTRICTED 1,000

CONGREGATION BONAI SHALOM

1527 CHERRYVALE ROAD
BOULDER,CO80303 		NONE PUBLIC UNRESTRICTED 5,000

CU BOULDER HILLEL FOUNDATION

2795 COLORADO AVE
DENVER,CO80302 		NONE PUBLIC UNRESTRICTED 1,800

DANA FARBER CANCER INSTITUTE

10 BROOKLINE PLACE
BROOKLINE,MA024457226 		NONE PUBLIC UNRESTRICTED 6,900

DOCTORS WITHOUT BORDERS

PO BOX 5023
HAGERSTOWN,MD217415023 		NONE PUBLIC UNRESTRICTED 500

DOWNTOWN HAZLETON ALLIANCE FOR PROGRESS

8 WEST BROAD STREET SUITE M-1490
HAZLETON,PA18201 		NONE PUBLIC UNRESTRICTED 2,500

ECKLEY'S MINER VILLAGE ASSOCIATES

2 ECKLEY MAIN STREET
WEATHERLY,PA182555030 		NONE PUBLIC UNRESTRICTED 500

EMMA'S TORCH

257 15TH STREET - SUITE 404
BROOKLYN,NY11215 		NONE PUBLIC UNRESTRICTED 1,000

EXPONENT PHILANTHROPY

1720 N STREET NW
WASHINGTON,DC20036 		NONE PUBLIC UNRESTRICTED 815

FACING HISTORY AND OURSELVES

16 HURD ROAD
BROOKLINE,MA02445 		NONE PUBLIC UNRESTRICTED 1,000

FAMILY SERVICE ASSOCIATION OF NORTHEASTERN PENNSYLVANIA

31 WEST MARKET STREET
WILKES BARRE,PA187012492 		NONE PUBLIC UNRESTRICTED 1,000

FEEDING AMERICA

PO BOX 96749
WASHINGTON,DC200777746 		NONE PUBLIC UNRESTRICTED 1,000

FOOTSTEPS INC

114 JOHN STREET 930
NEW YORK,NY10272 		NONE PUBLIC UNRESTRICTED 6,000

HAZLETON INTEGRATION PROJECT

225 EAST 4TH STREET
HAZLETON,PA18201 		NONE PUBLIC UNRESTRICTED 12,200

HIAS DEVELOPMENT DEPARTMENT

411 FIFTH AVENUE SUITE 1006
NEW YORK,NY10016 		NONE PUBLIC UNRESTRICTED 7,500

HILLEL JEWISH UNIVERSITY CENTER

4607 FORBES AVENUE
PITTSBURGH,PA15213 		NONE PUBLIC UNRESTRICTED 1,800

JERUSALEM INSTITUTE FOR THE BLIND

369 LEXINGTON AVENUE 3RD FLOOR PSN
382
NEW YORK,NY10017 		NONE PUBLIC UNRESTRICTED 1,000

JEWISH FAMILY SERVICE OF NORTHEAST PENNSLVANIA

615 JEFFERSON AVE SUITE 204
SCRANTON,PA18510 		NONE PUBLIC UNRESTRICTED 1,000

JEWISH NATIONAL FUND

PO BOX 5609
HICKSVILLE,NY11802 		NONE PUBLIC UNRESTRICTED 2,500

JEWISH PARTISAN EDUCATIONAL FOUNDATION

PO BOX 159004
SAN FRANCISCO,CA94115 		NONE PUBLIC UNRESTRICTED 1,800

KESHET THE SANDY & GLENDA MASON ADMIN OFFICES

600 ACADEMY DRIVE SUITE 130
NORTHBROOK,IL60062 		NONE PUBLIC UNRESTRICTED 500

LUBAVITCH OF BUCKS COUNTY ATTN RABBI PRUS

300 EAST SWAMP ROAD
DOYLESTOWN,PA18901 		NONE PUBLIC UNRESTRICTED 1,000

MASORTI FOUNDATION FOR CONSERVATIVE JUDAISM IN ISRAEL

475 RIVERSIDE DRIVE SUITE 832
NEW YORK,NY100150122 		NONE PUBLIC UNRESTRICTED 1,000

MAZON

PO BOX 96119
WASHINGTON,DC20090 		NONE PUBLIC UNRESTRICTED 10,000

MECHON HADAR ATTN ELSIE KAUNFER

190 AMSTERDAM AVENUE
NEW YORK,NY10023 		NONE PUBLIC UNRESTRICTED 1,000

MMI PREPARATORY SCHOOL

154 CENTRE STREET
FREELAND,PA18224 		NONE PUBLIC UNRESTRICTED 1,000

MOISHE HOUSE

5007 PROVIDENCE ROAD 111
CHARLOTTE,NC28226 		NONE PUBLIC UNRESTRICTED 3,600

NECHAMA - JEWISH DISASTER RECOVERY

4330 CEDAR LAKE ROAD SOUTH
ST LOUIS PARK,MN55416 		NONE PUBLIC UNRESTRICTED 1,800

PENN STATE HILLEL

114-117 PASQUERILLA SPIRITUAL
CENTER
UNIVERSITY PARK,PA16802 		NONE PUBLIC UNRESTRICTED 5,000

PJ LIBRARY

67 HUNT STREET SUITE 100
AGAWAM,MA01001 		NONE PUBLIC UNRESTRICTED 3,500

PLANNED PARENTHOOD FEDERATION OF AMERICA

PO BOX 91766
WASHINGTON,DC200907166 		NONE PUBLIC UNRESTRICTED 1,000

SAY THE STUTTERING ASSOCIATION FOR THE YOUNG

247 WEST 37TH STREET
NEW YORK,NY10022 		NONE PUBLIC UNRESTRICTED 1,500

SCOPE

108 WEST 39TH STREET 15TH FLOOR
NEW YORK,NY10018 		NONE PUBLIC UNRESTRICTED 3,000

SIMON WEISENTHAL CENTER

1399 SOUTH ROXBURY DRIVE
LOS ANGELES,CA90035 		NONE PUBLIC UNRESTRICTED 500

THE AMERICAN FRIENDS OF NEVE HANNA

PO BOX 640685
OAKLAND GARDENS,NY113640685 		NONE PUBLIC UNRESTRICTED 1,800

THE FRESH AIR FUND

633 THIRD AVENUE 14TH FLOOR
NEW YORK,NY10017 		NONE PUBLIC UNRESTRICTED 1,000

THE ISREAL FREE LOAN ASSOCIATION

2330 MILTON ROAD
UNIVERSITY HEIGHTS,OH44118 		NONE PUBLIC UNRESTRICTED 2,500

THE JEWISH HOME OF EASTERN PENNSYLVANIA

1101 VINE STREET
SCRANTON,PA18510 		NONE PUBLIC UNRESTRICTED 1,000

UJA MODEL SEDER ATTN DINA SHUSTER

6900 JERICHO TURNPIKE
SYOSSET,NY11791 		NONE PUBLIC UNRESTRICTED 5,900

UNITED WAY OF GREATER HAZLETON

134 SOUTH WYOMING STREET
HAZLETON,PA182017083 		NONE PUBLIC UNRESTRICTED 5,000

UNIVERSITY OF COLORADO FOUNDATION

1800 GRANT STREET
DENVER,CO80203 		NONE PUBLIC UNRESTRICTED 1,000

VISIBLE MEN ACADEMY

921 63RD AVENUE EAST
BRADENTON,FL34203 		NONE PUBLIC UNRESTRICTED 1,000

WORLD CENTRAL KITCHEN

655 NEW YORK AVENUE NW
WASHINGTON,DC20090 		NONE PUBLIC UNRESTRICTED 2,500

YIDDISH BOOK CENTER ATTN AARON LANSKY

1021 WEST STREET
AMHERST,MA010023375 		NONE PUBLIC UNRESTRICTED 5,500

ALLONE CHARITIES

83 EAST UNION STREET
WILKES BARRE,PA18701 		NONE PUBLIC UNRESTRICTED 2,500

ALS ASSOCIATION

PO BOX 37022
BOONE,IA50037 		NONE PUBLIC UNRESTRICTED 250

AMERICAN FRIENDS OF THE ISRAEL DEFENSE FORCES

PO BOX 4224
NEW YORK,NY10163 		NONE PUBLIC UNRESTRICTED 3,600

AMERICAN ISRAEL PUBLIC AFFAIRS

251 H STREET NW
WASHINGTON,DC20001 		NONE PUBLIC UNRESTRICTED 1,800

AVIVA SENIOR LIVING

1955 NORTH HONORE STREET
SARASOTA,FL342359151 		NONE PUBLIC UNRESTRICTED 5,000

CYSTIC FIBROSIS FOUNDATION

2795 COLORADO AVE
BOULDER,CO80302 		NONE PUBLIC UNRESTRICTED 1,800

DOROT

171 WEST 85TH STREET
NEW YORK,NY10024 		NONE PUBLIC UNRESTRICTED 1,800

EMPIRE JUSTICE CENTER

ONE WEST MAIN STREET
ROCHESTER,NY14614 		NONE PUBLIC UNRESTRICTED 42,000

FOUNDATION TO COMBAT ANTISEMITISM

75 WASHINGTON STREET
FOXBOROUGH,MA02035 		NONE PUBLIC UNRESTRICTED 3,600

FRIEDMAN JCC - 2023 ISRAEL EMERGENCY RELIEF

613 SJ STRAUSS LANE
KINGSTON,PA18704 		NONE PUBLIC UNRESTRICTED 10,000

HILLEL INTERNATIONAL

PO BOX 92994
WASHINGTON,DC200907077 		NONE PUBLIC UNRESTRICTED 3,600

ISRAEL GUIDE DOG CENTER

968 EASTON ROAD SUITE H
WARRINGTON,PA189769901 		NONE PUBLIC UNRESTRICTED 1,800

JEWISH FAMILY SERVICE OF GREATER DALLAS

5402 ARAPAHO ROAD
DALLAS,TX75248 		NONE PUBLIC UNRESTRICTED 1,800

LANDER GRINSPOON ACADEMY

257 PROSPECT STREET
NORTHAMPTON,MA01060 		NONE PUBLIC UNRESTRICTED 1,800

LEHIGH VALLEY COMMUNITY FOUNDATION

840 WEST HAMILTON STREET SUITE 310
ALLENTOWN,PA18101 		NONE PUBLIC UNRESTRICTED 900

MACULAR DEGENERATION RESEARCH

22512 GATEWAY CENTER DRIVE PO BOX
1952
CLARKSBURG,MD208711952 		NONE PUBLIC UNRESTRICTED 1,000

PENN HILLEL

215 SOUTH 39TH STREET
PHILADELPHIA,PA19104 		NONE PUBLIC UNRESTRICTED 1,800

PENN STATE UNIVERSITY - STEM SCHOLARSHIP

2583 GATEWAY DRIVE SUITE 130
STATE COLLEGE,PA168013098 		NONE PUBLIC UNRESTRICTED 10,000

PLANNED PARENTHOOD OF GREATER TEXAS

7424 GREENVILE AVENUE SUITE 206
DALLAS,TX75231 		NONE PUBLIC UNRESTRICTED 900

SACRED SPACES

500 WEST 235TH STREET APT 4N
BRONX,NY10463 		NONE PUBLIC UNRESTRICTED 1,800

SOUTHERN POVERTY LAW CENTER

PO BOX 2390
MONTGOMERY,AL361778331 		NONE PUBLIC UNRESTRICTED 1,000

THE SCHECHTER INSTITUTE FOR UKRAINE RAMAH

BOX 3566
PHILADELPHIA,PA191783566 		NONE PUBLIC UNRESTRICTED 5,000
Total .................................right arrow 3a 277,465
bApproved for future payment
Total ................................. right arrow 3b 0
Form 990-PF (2023)
Form 990-PF (2023)
Page 12
Part XV-A
Analysis of Income-Producing Activities
Enter gross amounts unless otherwise indicated. Unrelated business income Excluded by section 512, 513, or 514 (e)
Related or exempt
function income
(See instructions.)
1Program service revenue: (a)
Business code 		(b)
Amount 		(c)
Exclusion code 		(d)
Amount
a
b
c
d
e
f
gFees and contracts from government agencies          
2 Membership dues and assessments ....          
3 Interest on savings and temporary cash
investments ........... 		         
4 Dividends and interest from securities ....     14 291,485  
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 .....         48,710
8 Gain or (loss) from sales of assets other than
inventory ............ 		        291,441
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) .. 0 291,485 340,151
13Total. Add line 12, columns (b), (d), and (e)..................
13
631,636
(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.)
11 INVESTMENTS IN PASSTHROUGH ENTITIES TO GENERATE REVENUE
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 InvestmentsCorpBondsSchedule
Name:
HANNAH S & SAMUEL COHN MEMORIAL FNDN
 
C/O ESSA BANK & TRUST
EIN:
23-2500519
Name of Bond End of Year Book Value End of Year Fair Market Value
115,000 US TREASURY NOTE 4.5% 11/30/2024 115,328 114,425

TY 2023 InvestmentsCorpStockSchedule
Name:
HANNAH S & SAMUEL COHN MEMORIAL FNDN
 
C/O ESSA BANK & TRUST
EIN:
23-2500519
Name of Stock End of Year Book Value End of Year Fair Market Value
499 AG MTG 28,904 3,054
1,203 BANK OF AMERICA 28,179 45,618
2,000 BLACKSTONE GROUP LP 65,674 262,740
500 BLACKSTONE MANAGEMENT TRUST 16,708 9,955
500 BRISTOL MYERS SQUIBB CO 27,804 27,115
1,000 CENTERPOINT ENERGY INC 29,449 28,490
2,500 CHENIERE ENERGY PARTNERS 0 123,475
208 CHEVRON CORP 22,194 32,810
500 DIGITAL REALTY TRUST 61,535 72,020
15,000 ENTERPRISE PRODUCTS PARTNERS UNIT 0 437,700
1,250 ENVIA 15,860 550
6,100 EQUITRANS MIDSTREAM CORP 88,814 76,189
2,000 HESS MIDSTREAM 35,147 72,260
750 HOME DEPOT INC 116,168 287,700
200,000 JERRYCO 99,968 102,830
1,000 JP MORGAN CHASE & CO 85,104 200,300
24,800 KINDER MORGAN ENERGY PARTNERS 115,985 183,400
1,000 MCDONALDS CORP 152,939 281,950
500 MERCK & CO 31,117 65,975
2,000 MICROSOFT CORP 141,538 841,440
1,000 ONEOK 237,747 304,726
50 ORGANON & CO CORMP COMMON 1,492 940
2,000 PP&L CORP 62,739 55,060
1,978 TARGA RESOURCE 64,917 221,516
1,500 VERIZON 82,384 62,940
362 WARNER BROS 13,983 3,160
7,840 WILLIAMS PIPELINE 236,904 305,525
ARES CAP CORP COM 9,967 10,410
BLACKSTONE SECURED LENDING 41,424 46,725
CHESAPEAKE ENERGY CORP 40,830 44,415
CHORD ENERGY CORP 85,470 89,120
CRESCENT CAPITAL BDC 9,022 8,630
DIAMOND BACK ENERGY 116,787 148,628
ENTERGY CORP 50,360 52,840
GAMING & LEISURE PROPERTIES 23,950 23,035
HANNON ARMSTRONG SUSTAINABLE 37,445 42,600
HEALTHPEAK PROPERTIES INC 19,465 18,750
GEMS VI 31 0
GEMS VII 103,364 120,020
IRON MOUNTAIN 27,340 40,105
NATIONAL RETAIL PPTYS INC 42,893 42,740
REALTY INCOME GROUP 52,716 46,364
SIMON PROPERTY GROUP 107,075 117,368
STARWOOD PROPERTY TRUST 18,885 20,330
VICI PROPERTIES 40,486 61,040
GEMS XIV 150 0

TY 2023 InvestmentsOtherSchedule2
Name:
HANNAH S & SAMUEL COHN MEMORIAL FNDN
 
C/O ESSA BANK & TRUST
EIN:
23-2500519
Category/ Item Listed at Cost or FMV Book Value End of Year Fair Market Value
96,000 100 WYOMING II FMV 165,314 184,191
1,000 AMERICAN POWER FMV 77,319 86,100
1,000 AMGEN INC FMV 168,244 284,320
1,892 ANTERO FMV 28,003 26,602
1,500 AT&T AT COST 44,861 26,400
188,000 CHOP SUEY FMV 15 361
500 CRESTWOOD FMV 1,347 0
5,840 ENBRIDGE ENERGY FMV 195,339 211,291
7,609 ENERGY TRANSFER PARTNERS FMV 29,547 135,970
2,300 ENLINK MIDSTREAM PARTNERS FMV 24,587 31,372
25,000 FAMILY PARTNERSHIP KNBT FMV 25,561 12,823
96,250 GEMS I, LLC FMV 1,122 0
204,408 GEMS II, LLC FMV 9,135 10,544
150,000 GEMS III, LLC FMV 62,942 65,904
150,000 GEMS IV, LLC FMV 62,785 50,646
112,500 GEMS IX, LLC FMV 142,519 156,151
125,000 GEMS V, LLC FMV 116,639 125,000
188,000 GEMS VIII, LLC FMV 227,648 201,981
149,998 GEMS X, LLC FMV 132,437 133,353
55,000 GEMS XI, LLC FMV 151,462 83,545
42,500 GEMS XII, LLC FMV 47,763 47,600
25,000 GEMS XIII, LLC FMV 56,126 76,050
188,000 GERALD II, LLC FMV 6,828 82,645
127,238 GERALD III FMV 19,054 17,445
185,000 GERALD IV FMV 273,766 53,155
231,000 GERALD L COHN II, LP FMV 5,493 53,615
154,509 GERALD V FMV 117,056 133,814
10,000 GERALD VI FMV 13,494 21,089
3,770 MPLX LP FMV 8,538 156,681
5,000 PLAINS ALL AMERICAN PIPELINE LP FMV 0 87,800
2,000 ROYAL DUTCH SHELL PLC SPON ADR B FMV 125,245 134,080
3,100 TC ENERGY CORP FMV 49,648 124,620
1,525 WESTERN GAS PARTNERS FMV 10,516 54,214

TY 2023 OtherAssetsSchedule
Name:
HANNAH S & SAMUEL COHN MEMORIAL FNDN
 
C/O ESSA BANK & TRUST
EIN:
23-2500519
Description Beginning of Year - Book Value End of Year - Book Value End of Year - Fair Market Value
MERGER BASIS ADJUSTMENT 195,584    


TY 2023 OtherExpensesSchedule
Name:
HANNAH S & SAMUEL COHN MEMORIAL FNDN
 
C/O ESSA BANK & TRUST
EIN:
23-2500519
Description Revenue and Expenses per Books Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
INVESTMENT EXPENSE 30,583 30,583   0
NON DEDUCTIBLE EXPENSES 698 698   0


TY 2023 OtherIncomeSchedule2
Name:
HANNAH S & SAMUEL COHN MEMORIAL FNDN
 
C/O ESSA BANK & TRUST
EIN:
23-2500519
Description Revenue And Expenses Per Books Net Investment Income Adjusted Net Income
INCOME FROM PASSTHROUGH 48,710 48,710 48,710


TY 2023 OtherIncreasesSchedule
Name:
HANNAH S & SAMUEL COHN MEMORIAL FNDN
 
C/O ESSA BANK & TRUST
EIN:
23-2500519
Description Amount
MERGER BASIS ADJUSTMENT 192,643


TY 2023 OtherProfessionalFeesSchedule
Name:
HANNAH S & SAMUEL COHN MEMORIAL FNDN
 
C/O ESSA BANK & TRUST
EIN:
23-2500519
Category Amount Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
TRUSTEE FEES 17,550 17,550   0


TY 2023 TaxesSchedule
Name:
HANNAH S & SAMUEL COHN MEMORIAL FNDN
 
C/O ESSA BANK & TRUST
EIN:
23-2500519
Category Amount Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
EXCISE TAXES 15,699 15,699   0
FOREIGN TAX 1,020 1,020   0