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
2024
Open to Public Inspection
For calendar year 2024, or tax year beginning 01-01-2024 , and ending 12-31-2024
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$95,599,343J 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)  
2 Check right arrow.............
3 Interest on savings and temporary cash investments 39 39  
4 Dividends and interest from securities... 1,315,103 1,315,103  
5a Gross rents............      
b Net rental income or (loss)  
6a Net gain or (loss) from sale of assets not on line 10 8,081,843
b Gross sales price for all assets on line 6a 45,073,192
7 Capital gain net income (from Part IV, line 2)... 8,081,843
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
1,694,377 1,694,377  
12 Total. Add lines 1 through 11........ 11,091,362 11,091,362  
Operating and Administrative Expenses 13 Compensation of officers, directors, trustees, etc. 223,923 48,000   175,923
14 Other employee salaries and wages...... 231,820 11,591   220,229
15 Pension plans, employee benefits....... 90,008 3,600   86,408
16a Legal fees (attach schedule).........        
b Accounting fees (attach schedule)....... Click to see attachment
List of Attached Documents:
// Content
104,208 22,124   88,920
c Other professional fees (attach schedule).... Click to see attachment
List of Attached Documents:
// Content
571,141 529,141   42,000
17 Interest...............        
18 Taxes (attach schedule) (see instructions)... Click to see attachment
List of Attached Documents:
// Content
101,003 36,003   0
19 Depreciation (attach schedule) and depletion...      
20 Occupancy.............. 36,003 0   36,003
21 Travel, conferences, and meetings....... 95,312 0   92,342
22 Printing and publications..........        
23 Other expenses (attach schedule)....... Click to see attachment
List of Attached Documents:
// Content
42,228 42   42,186
24 Total operating and administrative expenses.
Add lines 13 through 23.......... 1,495,646 650,501   784,011
25 Contributions, gifts, grants paid....... 5,633,000 5,633,000
26 Total expenses and disbursements. Add lines 24 and 25 7,128,646 650,501   6,417,011
27 Subtract line 26 from line 12:
a Excess of revenue over expenses and disbursements 3,962,716
b Net investment income (if negative, enter -0-) 10,440,861
c Adjusted net income (if negative, enter -0-)...  
For Paperwork Reduction Act Notice, see instructions.
Cat. No. 11289X Form 990-PF (2024)
Form 990-PF (2024)
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......... 90,940 2,359,529 2,359,529
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) 7,746,736 Click to see attachment
List of Attached Documents:
// Content
5,883,583 		5,883,583
b Investments—corporate stock (attach schedule)....... 41,642,056 Click to see attachment
List of Attached Documents:
// Content
35,742,895 		35,742,895
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).......... 39,918,592 Click to see attachment
List of Attached Documents:
// Content
51,608,216 		51,608,216
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) 89,403,444 95,599,343 95,599,343
Liabilities 17 Accounts payable and accrued expenses.......... 17,576 16,852
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)......... 17,576 16,852
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 89,385,868 95,582,491
29 Total net assets or fund balances (see instructions)..... 89,385,868 95,582,491
30 Total liabilities and net assets/fund balances (see instructions). 89,403,444 95,599,343
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
89,385,868
2
Enter amount from Part I, line 27a .....................
2
3,962,716
3
Other increases not included in line 2 (itemize) right arrowClick to see attachment
List of Attached Documents:
// Content
3
2,233,907
4
Add lines 1, 2, and 3 ..........................
4
95,582,491
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
95,582,491
Form 990-PF (2024)
Form 990-PF (2024)
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 JP MORGAN INVESTMENTS ST      
b JP MORGAN INVESTMENTS LT      
c PARTNERSHIP INVESTMENT K-1 ST P    
d PARTNERSHIP INVESTMENT K-1 LT P    
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 11,659,770   10,332,757 1,327,013
b 33,095,512   26,656,841 6,438,671
c     1,751 -1,751
d 317,910     317,910
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       1,327,013
b       6,438,671
c       -1,751
d       317,910
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 8,081,843
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) 1 145,128
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........................... 3 145,128
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- ..... 5 145,128
6 Credits/Payments:
a 2024 estimated tax payments and 2023 overpayment credited to 2024 6a 122,152
b Exempt foreign organizations—tax withheld at source...... 6b 0
c Tax paid with application for extension of time to file (Form 8868)... 6c 65,000
d Backup withholding erroneously withheld .......... 6d 0
7 Total credits and payments. Add lines 6a through 6d.............. 7 187,152
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 42,024
11 Enter the amount of line 10 to be: Credited to 2025 estimated taxright arrow42,024 Refundedright arrow 11 0
Form 990-PF (2024)
Form 990-PF (2024)
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 2024 or the taxable year beginning in 2024? 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 2024, 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 (2024)
Form 990-PF (2024)
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 2024? .............
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 2024, did the foundation have any undistributed income (Part XII, lines 6d
and 6e) for tax year(s) beginning before 2024?....................
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 2024 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 2024.) .....................
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 2024? ..
4b
 
No
Form 990-PF (2024)
Form 990-PF (2024)
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
DANIEL SOLOMON PRESIDENT
30.00 		103,923 37,295 0
PO BOX 30100
BETHESDA,MD20824
DR DIANE SOLOMON BROWN VICE PRESIDENT
5.00 		0 0 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 		231,820 22,837 0
PO BOX 30100
BETHESDA,MD20824
Total number of other employees paid over $50,000...................right arrow 0
Form 990-PF (2024)
Form 990-PF (2024)
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 96,564
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 (2024)
Form 990-PF (2024)
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
76,374,869
b
Average of monthly cash balances.......................
1b
434,325
c
Fair market value of all other assets (see instructions)................
1c
14,134,896
d
Total (add lines 1a, b, and c).........................
1d
90,944,090
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
90,944,090
4
Cash deemed held for charitable activities. Enter 1.5% (0.015) of line 3 (for greater amount, see
instructions) .............................
4
1,364,161
5
Net value of noncharitable-use assets. Subtract line 4 from line 3. ............
5
89,579,929
6
Minimum investment return. Enter 5% (0.05) of line 5................
6
4,478,996
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
4,478,996
2a
Tax on investment income for 2024 from Part V, line 5 .......
2a
145,128
b
Income tax for 2024. (This does not include the tax from Part V.) ...
2b
 
c
Add lines 2a and 2b............................
2c
145,128
3
Distributable amount before adjustments. Subtract line 2c from line 1............
3
4,333,868
4
Recoveries of amounts treated as qualifying distributions................
4
0
5
Add lines 3 and 4............................
5
4,333,868
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
4,333,868
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
6,417,011
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
6,417,011
Form 990-PF (2024)
Form 990-PF (2024)
Page 9
Part XII
Undistributed Income (see instructions)
(a)
Corpus 		(b)
Years prior to 2023 		(c)
2023 		(d)
2024
1 Distributable amount for 2024 from Part X, line 7 4,333,868
2 Undistributed income, if any, as of the end of 2024:
a Enter amount for 2023 only....... 0
b Total for prior years:20 , 20, 20 0
3 Excess distributions carryover, if any, to 2024:
a From 2019...... 502,049
b From 2020...... 1,818,386
c From 2021...... 422,421
d From 2022...... 1,293,441
e From 2023...... 1,847,940
f Total of lines 3a through e ........ 5,884,237
4Qualifying distributions for 2024 from Part
XI, line 4: right arrow$ 6,417,011
a Applied to 2023, 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 2024 distributable amount..... 4,333,868
e Remaining amount distributed out of corpus 2,083,143
5 Excess distributions carryover applied to 2024. 0 0
(If an amount appears in column (d), the
same amount must be shown in column (a).)
6Enter the net total of each column as
indicated below:
a Corpus. Add lines 3f, 4c, and 4e. Subtract line 5 7,967,380
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 2023. Subtract line
4a from line 2a. Taxable amount—see
instructions ............. 		0
f Undistributed income for 2024. Subtract
lines 4d and 5 from line 1. This amount must
be distributed in 2025 .......... 		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 2019 not
applied on line 5 or line 7 (see instructions) ... 		502,049
9 Excess distributions carryover to 2025.
Subtract lines 7 and 8 from line 6a ...... 		7,465,331
10 Analysis of line 9:
a Excess from 2020.... 1,818,386
b Excess from 2021.... 422,421
c Excess from 2022.... 1,293,441
d Excess from 2023.... 1,847,940
e Excess from 2024.... 2,083,143
Form 990-PF (2024)
Form 990-PF (2024)
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 2024, 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) 2024 (b) 2023 (c) 2022 (d) 2021
         
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 if the foundation only makes contributions to preselected charitable organizations and does not accept
unsolicited requests for funds. If the foundation makes gifts, grants, etc. to individuals or organizations under
other conditions, complete items 2a, b, c, and d. See instructions
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 (2024)
Form 990-PF (2024)
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 20,000

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 25,000

BERKSHIRE HILLS EISENBERG CAMP (BRONX HOUSE EMANUEL CAMPS)

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

BLACK MALE VOTER PROJECT EF

384 NORTHYARDS BLVD NW SUITE 190
ATLANTA,GA30313 		  PC CIVIC ENGAGEMENT 50,000

BREAD FOR THE CITY INC

1525 SEVENTH STREET NW
WASHINGTON,DC20001 		  PC SOCIAL JUSTICE & CIVIC AFFAIRS 75,000

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

CHILDREN'S NATIONAL HOSPITAL FOUNDATION

1 INVENTA PLACE 6TH FLOOR
SILVER SPRING,MD20910 		  PC REPRODUCTIVE HEALTH & CHOICE 105,000

CIVIC NATION

1025 VERMONT AVE NW SUITE 1120
WASHINGTON,DC20005 		  PC CIVIC ENGAGEMENT 25,000

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 25,000

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 100,000

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

FAIR CHANCE

1775 EYE STREET NW SUITE 1150
WASHINGTON,DC20006 		  PC SOCIAL JUSTICE & CIVIC AFFAIRS 10,000

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

FREEDOM HOUSE

1850 M STREET FLOOR 11
WASHINGTON,DC20036 		  PC CIVIC ENGAGEMENT 15,000

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 375,000

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

PO BOX 80102
PORTLAND,OR97280 		  PC SHARED SOCIETY IN ISRAEL 1,610,500

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 5,000

J STREET EDUCATION FUND

PO BOX 66073
WASHINGTON,DC20035 		  PC SHARED SOCIETY IN ISRAEL 100,000

JEWISH COMMUNITY RELATIONS COUNCIL OF GREATER WASHINGTON

6101 EXECUTIVE BLVD SUITE 300
NORTH BETHESDA,MD20852 		  PC JEWISH PROGRAMS 25,000

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 175,000

JEWISH FUNDERS NETWORK

150 W 30TH STREET SUITE 900
NEW YORK,NY10001 		  PC SHARED SOCIETY IN ISRAEL 90,000

JEWS UNITED FOR JUSTICE

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

LATIN AMERICAN YOUTH CENTER

1419 COLUMBIA ROAD NW
WASHINGTON,DC20009 		  PC EDUCATION & YOUTH DEVELOPMENT 5,000

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

MARINE CONSERVATION INSTITUTE

4010 STONE WAY N SUITE 210
SEATTLE,WA98103 		  PC ENVIRONMENT 25,000

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 HAMPSHIRE DEMOCRACY FUND

PO BOX 176
PORTSMOUTH,NH03802 		  PC CIVIC ENGAGEMENT 50,000

NEW ISRAEL FUND

1320 19TH STREET NW
WASHINGTON,DC20036 		  PC SHARED SOCIETY IN ISRAEL 125,000

NEW VIRGINIA MAJORITY EDUCATION FUND

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

NORTH CAROLINA A PHILIP RANDOLPH INSTITUTE

1408 HILLSBOROUGH ST
RALEIGH,NC27609 		  PC CIVIC ENGAGEMENT 50,000

PEF ISRAEL ENDOWMENT FUNDS INC

630 THIRD AVENUE RM 1500
NEW YORK,NY10017 		  PC SHARED SOCIETY IN ISRAEL 160,000

PATHWAY HOMES INC

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

PEACE BY TOURISM

200 PARK AVENUE SOUTH SUITE 511
NEW YORK,NY10003 		  PC SHARED SOCIETY IN ISRAEL 50,000

PEACEPLAYERS INTERNATIONAL

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

PLANNED PARENTHOOD OF METROPOLITAN WASHINGTON DC INC

1225 4TH STREET NE
WASHINGTON,DC20002 		  PC REPRODUCTIVE HEALTH & CHOICE 150,000

PLANNED PARENTHOOD OF SOUTHWEST AND CENTRAL FLORIDA

736 CENTRAL AVENUE
SARASOTA,FL34236 		  PC REPRODUCTIVE HEALTH & CHOICE 5,000

PROGEORGIA

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

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 15,000

SOCIAL GOOD FUND

12651 SAN PABLO AVE 5473
RICHMOND,CA94805 		  PC SOCIAL JUSTICE & CIVIC AFFAIRS 10,000

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 25,000

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 60,000
Total .................................right arrow 3a 5,633,000
bApproved for future payment
Total ................................. right arrow 3b 0
Form 990-PF (2024)
Form 990-PF (2024)
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 39  
4 Dividends and interest from securities ....     14 1,315,103  
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 1,694,377  
8 Gain or (loss) from sales of assets other than
inventory ............ 		    18 8,081,843  
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 11,091,362 0
13Total. Add line 12, columns (b), (d), and (e)..................
13
11,091,362
(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 (2024)
Form 990-PF (2024)
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 Right Arrow
 Firm's EIN Right Arrow
Firm's address Right Arrow


 Phone no.
Form 990-PF (2024)
Additional Data


Software ID:  
Software Version:  


Form 990PF - Special Condition Description:
Special Condition Description

TY 2024 AccountingFeesSchedule
Name:
NAOMI AND NEHEMIAH COHEN FOUNDATION
EIN:
20-1135004
Category Amount Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
ACCOUNTING 104,208 22,124   88,920

TY 2024 InvestmentsCorpStockSchedule
Name:
NAOMI AND NEHEMIAH COHEN FOUNDATION
EIN:
20-1135004
Name of Stock End of Year Book Value End of Year Fair Market Value
AMAZON .COM 438,780 438,780
APPLE INC 1,912,985 1,912,985
APPLIED MATERIALS INC 650,520 650,520
BOEING CO/THE 88,500 88,500
CROWDSTRIKE HOLDINGS INC - A 410,592 410,592
FIDELITY 500 INDEX FUND 6,989,045 6,989,045
FIDELITY INTL INDX 431,148 431,148
FINANCIAL SELECT SECTOR SPDR 1,036,872 1,036,872
FREEPORT-MCMORAN INC 190,400 190,400
INDUSTRIAL SELECT SECT SPDR 141,905 141,905
INTL BUSINESS MACHINES CORP 329,745 329,745
INVESCO AEROSPACE & DEFENSE 114,730 114,730
ISHARES US AEROSPACE & DEF 145,350 145,350
ISHARES CORE S&P MIDCAP 430,064 430,064
JP MORGAN BETA BUILDERS CANADA 730,889 730,889
JP MORGAN BETA BUILDERS DEVELO 439,530 439,530
JP MORGAN BETA BUILDERS EUROPE ETF 289,570 289,570
JP MORGAN BETA BUILDERS JAPAN 1,159,496 1,159,496
JPMORGAN CHASE & CO 958,840 958,840
MCDONALD'S CORP 579,780 579,780
MERCK & CO. INC. 248,700 248,700
PALANTIR TECHNOLOGIES INC. 378,150 378,150
SIX CIRCLE MGD EQ US UNCON 4,262,512 4,262,512
SIX CIRCLE MGD EQ US UNCON 13,264,152 13,264,152
UBER TECHNOLOGIES INC 120,640 120,640

TY 2024 InvestmentsGovtObligationsSch
Name:
NAOMI AND NEHEMIAH COHEN FOUNDATION
EIN:
20-1135004
US Government Securities - End of Year Book Value:

5,883,583
US Government Securities - End of Year Fair Market Value:

5,883,583
State & Local Government Securities - End of Year Book Value:


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


0


TY 2024 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 18,771 18,771
BW PRIVATE INVESTORS OFFSHORE, LTD. CLASS A - LEAD SERIES 01-18 FMV 4,361,136 4,361,136
CAP IV PRIVATE INVESTORS OFFSHORE, L.P. - CLASS A FMV 290,072 290,072
CAP V PRIVATE INVESTORS OFFSHORE, L.P. - CLASS A FMV 1,913,724 1,913,724
CEOF-C FMV 2,953 2,953
CLAYTON, DUBILIER & RICE FMV 7,278 7,278
COATUE GROWTH FUND IV PRIVATE INVESTORS OFFSHORE, L.P. - CLASS A FMV 1,377,678 1,377,678
COATUE OFFSHORE FUND, LTD. CLASS A SUB CLASS D TRANCHE 4 - LEAD SERIES FMV 7,311,921 7,311,921
COATUE OFFSHORE FUND, LTD. CLASS A SUB CLASS D TRANCHE 4 - LIQUIDATING TRANC FMV 57,149 57,149
COMMONFUND CAPITAL ENVIRONMENTAL SUSTAINABLE PARTNER 2020 FMV 1,802,942 1,802,942
COMMONFUND CAPITAL GLOBAL PRIVATE EQUITY PARTNERS II FMV 2,208,859 2,208,859
COMMONFUND CAPITAL GLOBAL PRIVATE EQUITY PARTNERS IV FMV 889,186 889,186
COMMONFUND CAPITAL SECONDARY 2015 FMV 293,539 293,539
COMMONFUND CAPITAL SECONDARY PARTNERS II FMV 1,350,234 1,350,234
COMMONFUND CAPITAL SECONDARY PARTNERS III FMV 1,608,988 1,608,988
COMMONFUND CAPITAL SECONDARY PARTNERS IV FMV 750,172 750,172
COMMONFUND GLOBAL PRIVATE EQUITY III FMV 2,071,890 2,071,890
D PARTNERS II FMV 59,229 59,229
D PARTNERS II ANNEX FUND FMV 12,505 12,505
DOVER STREET FUND XI PRIVATE FMV 449,401 449,401
GIF IV PRIVATE INVESTORS OFFSHORE LP CLASS A FMV 85,876 85,876
ISRAEL LEGACY PARTNERS FMV 4,334,740 4,334,740
JPM 100% US TREASURY FMV 11,263,581 11,263,581
JP MORGAN CHASE NON-USD ST FMV 488,848 488,848
KKR NORTH AMERICA XI PRIVATE INVESTORS OFFSHORE CLASS A FMV 754,820 754,820
PEG CHINA PRIVATE INVESTORS OFFSHORE L.P. CLASS A FMV 51,598 51,598
RS GLOBAL ENERGY AND POWER PRIVATE INVESTORS OFFSHORE VI, L.P. FMV 599,859 599,859
TVC FUND IX PRIVATE INVESTORS FMV 8,184 8,184
V PARTNERS III FMV 177,627 177,627
VIOLA CREDIT 5 FMV 16,221 16,221
VIOLA OPPORTUNITY I FMV 700,856 700,856
VIOLA PARTNERS FUND 4 2013 FMV 1,033,540 1,033,540
VIOLA PARTNERS FUND 5 FMV 1,009,990 1,009,990
VIRTUS CONVERTIBLE FUND FMV 2,765,373 2,765,373
WARBURG PINCUS XII PRIVATE INVESTORS OFFSHORE, L.P. FMV 1,479,476 1,479,476

TY 2024 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 2024 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 5,407 0   5,407
OFFICE EXPENSES 3,957 0   3,957
INSURANCE 3,471 0   3,471
TELEPHONE 5,107 0   5,107
MEMBERSHIP DUES 18,225 0   18,225
POSTAGE 1,054 0   1,054
SUBSCRIPTIONS 3,751 0   3,751
EDUCATION 1,214 0   1,214
BANK FEES AND INTEREST 42 42   0


TY 2024 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 1,656,839 1,656,839 1,656,839
PARTNERSHIP INVESTMENT K-1 OTHER INCOME 37,538 37,538 37,538


TY 2024 OtherIncreasesSchedule
Name:
NAOMI AND NEHEMIAH COHEN FOUNDATION
EIN:
20-1135004
Description Amount
UNREALIZED GAINS ON INVESTMENTS 2,233,907


TY 2024 OtherProfessionalFeesSchedule
Name:
NAOMI AND NEHEMIAH COHEN FOUNDATION
EIN:
20-1135004
Category Amount Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
GRANTS MANAGEMENT 42,000 0   42,000
INVESTMENT FEES 129,654 129,654   0
PARTNERSHIP INVESTMENT K-1 399,487 399,487   0


TY 2024 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 65,000 0   0
PARTNERSHIP INVESTMENT K-1 FOREIGN TAXES PAID 2,438 2,438   0
FOREIGN TAXES PAID 33,565 33,565   0