Form990-PF

Department of the Treasury
Internal Revenue Service

Return of Private Foundation
or Section 4947(a)(1) Trust Treated as Private Foundation
Do not enter social security numbers on this form as it may be made public.
Go to www.irs.gov/Form990PF for instructions and the latest information.
OMB No. 1545-0047
2025
Open to Public Inspection
For calendar year 2025, or tax year beginning 01 - 01 2025, and ending 12 - 31, 20 25
Name of foundation
THE JAMES AND ROBIN COOGAN FOUNDATION
C/O WILLIAM SULZER
Number and street (or P.O. box number if mail is not delivered to street address) 51 PONDFIELD ROAD
  Room/suite
City or town
BRONXVILLE
State or province
NY
Country  
ZIP or foreign postal code
10708
A Employer identification number

13-4090179
B Telephone number (see instructions)

9149611300
C
G Check all that apply:

D 1. Foreign organizations, check here.............
2. Foreign organizations meeting the 85%
test, check here and attach computation ...
E
H Check type of organization:
F
I Fair market value of all assets at end
of year (from Part II, col. (c),
line 16)$5,481,697J Accounting method:
 
(Part I, column (d) must be on cash basis.)
Part I Analysis of Revenue and Expenses (The total of amounts in columns (b), (c), and (d) may not necessarily equal the amounts in column (a) (see instructions).) (a) Revenue and
expenses per
books 		(b) Net investment
income 		(c) Adjusted net
income 		(d) Disbursements
for charitable
purposes
(cash basis only)
Revenue 1 Contributions, gifts, grants, etc., received (attach schedule)  
2 Check .................
3 Interest on savings and temporary cash investments 8 8  
4 Dividends and interest from securities... 91,596 91,596  
5a Gross rents............      
b Net rental income or (loss)  
6a Net gain or (loss) from sale of assets not on line 10 447,268
b Gross sales price for all assets on line 6a 778,245
7 Capital gain net income (from Part IV, line 2)... 447,268
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
-474 -474  
12 Total. Add lines 1 through 11........ 538,398 538,398  
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)....... Click to see attachment
List of Attached Documents:
// Content
3,300 3,300   3,300
c Other professional fees (attach schedule)....        
17 Interest...............        
18 Taxes (attach schedule) (see instructions)... Click to see attachment
List of Attached Documents:
// Content
1,529 1,529   1,529
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
32,036 32,036   5,306
24 Total operating and administrative expenses.
Add lines 13 through 23.......... 36,865 36,865   10,135
25 Contributions, gifts, grants paid....... 213,275 213,275
26 Total expenses and disbursements. Add lines 24 and 25 ................ 250,140 36,865   223,410
27 Subtract line 26 from line 12:
a Excess of revenue over expenses and disbursements 288,258
b Net investment income (if negative, enter -0-) 501,533
c Adjusted net income (if negative, enter -0-)...  
For Paperwork Reduction Act Notice, see instructions.
Cat. No. 11289X Form 990-PF (2025)
Form 990-PF (2025)
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............. 58,845 17,693 17,693
2 Savings and temporary cash investments.........      
3 Accounts receivable  
Less: allowance for doubtful accounts        
4 Pledges receivable  
Less: allowance for doubtful accounts        
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)  
Less: allowance for doubtful accounts        
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)....... 4,403,617 Click to see attachment
List of Attached Documents:
// Content
4,595,837 		4,595,837
c Investments—corporate bonds (attach schedule).......      
11 Investments—land, buildings, and equipment: basis  
Less: accumulated depreciation (attach schedule)        
12 Investments—mortgage loans.............      
13 Investments—other (attach schedule).......... 422,311 Click to see attachment
List of Attached Documents:
// Content
868,167 		868,167
14 Land, buildings, and equipment: basis  
Less: accumulated depreciation (attach schedule)        
15 Other assets (describe )      
16 Total assets (to be completed by all filers—see the
instructions. Also, see page 1, item I) 4,884,773 5,481,697 5,481,697
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 )    
23 Total liabilities (add lines 17 through 22)......... 0 0
Net Assets or Fund Balances Foundations that follow FASB ASC 958, check here
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
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 4,884,773 5,481,697
29 Total net assets or fund balances (see instructions)..... 4,884,773 5,481,697
30 Total liabilities and net assets/fund balances (see instructions). 4,884,773 5,481,697
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
4,884,773
2
Enter amount from Part I, line 27a .....................
2
288,258
3
Other increases not included in line 2 (itemize) Click to see attachment
List of Attached Documents:
// Content
3
310,791
4
Add lines 1, 2, and 3 ..........................
4
5,483,822
5
Decreases not included in line 2 (itemize) Click to see attachment
List of Attached Documents:
// Content
5
2,125
6
Total net assets or fund balances at end of year (line 4 minus line 5)—Part II, line 29, column (b) ..
6
5,481,697
Form 990-PF (2025)
Form 990-PF (2025)
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 SALES OF SECURITIES L/T P   2025-12-31
b
c
d
e
(e)
Gross sales price 		(f)
Depreciation allowed
(or allowable) 		(g)
Cost or other basis
plus expense of sale 		(h)
Gain or (loss)
(e) plus (f) minus (g)
a 778,245   330,977 447,268
b
c
d
e
Complete only for assets showing gain in column (h) and owned by the foundation on 12/31/69 (l)
Gains (Col. (h) gain minus
col. (k), but not less than -0-) or
Losses (from col.(h))
(i)
F.M.V. as of 12/31/69 		(j)
Adjusted basis
as of 12/31/69 		(k)
Excess of col. (i)
over col. (j), if any
a       447,268
b
c
d
e
2 Capital gain net income or (net capital loss) Bracket If gain, also enter in Part I, line 7
If (loss), enter -0- in Part I, line 7		 Bracket 2 447,268
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 and enter “N/A" on line 1. Bracket for line 1a
Date of ruling or determination letter:   (attach copy of letter if necessary–see instructions) 1 6,971
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 6,971
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 6,971
6 Credits/Payments:
a 2025 estimated tax payments and 2024 overpayment credited to 2025 6a 2,800
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 2,800
8 Enter any penalty for underpayment of estimated tax. Check here if Form 2220 is attached. 8 1
9 Tax due. If the total of lines 5 and 8 is more than line 7, enter amount owed....... 9 4,172
10 Overpayment. If line 7 is more than the total of lines 5 and 8, enter the amount overpaid... 10  
11 Enter the amount of line 10 to be: Credited to 2026 estimated tax   Refunded 11  
For Refunded amount, also complete and attach Form 8050. See instructions.
Form 990-PF (2025)
Form 990-PF (2025)
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. $ 0(2) On foundation managers.$ 0
e
Enter the reimbursement (if any) paid by the foundation during the year for political expenditure tax imposed
on foundation managers.$ 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)
NY
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 2025 or the taxable year beginning in 2025? 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 addressN/A
14
The books are in care ofWILLIAM SULZER Telephone no. (914) 961-1300

Located at51 PONDFIELD ROADBRONXVILLENY ZIP+410708
15
Section 4947(a)(1) nonexempt charitable trusts filing Form 990-PF in lieu of Form 1041 —check here .........
and enter the amount of tax-exempt interest received or accrued during the year ........
15
 
16 At any time during calendar year 2025, 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
Form 990-PF (2025)
Form 990-PF (2025)
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 ........
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 2025? .............
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 2025, did the foundation have any undistributed income (Part XII, lines 6d
and 6e) for tax year(s) beginning before 2025?....................
2a
 
No
If "Yes," list the years 20, 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.
20, 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 2025 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 Form 4720, Schedule C, to determine
if the foundation had excess business holdings in 2025.).....................
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 2025? ..
4b
 
No
Form 990-PF (2025)
Form 990-PF (2025)
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 .........
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
JAMES M COOGAN PRESIDENT
2.00 		0 0 0
12456 HARBOUR RIDGE BLVD
PALM CITY,FL34990
ROBIN COOGAN SECRETARY/TREASURER
1.00 		0 0 0
12456 HARBOUR RIDGE BLVD
PALM CITY,FL34990
WILLIAM E SULZER DIRECTOR
1.00 		0 0 0
98 EAST GRAND AVE
MONTVALE,NJ07645
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................... 0
Form 990-PF (2025)
Form 990-PF (2025)
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 DIRECT CASH GRANTS TO SEVERAL NEEDY CHARITABLE,RELIGIOUS AND EDUCATIONAL ORGANIZATIONS. 0
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.........................0
Form 990-PF (2025)
Form 990-PF (2025)
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
4,865,390
b
Average of monthly cash balances.......................
1b
434,799
c
Fair market value of all other assets (see instructions)................
1c
0
d
Total (add lines 1a, 1b, and 1c).......................
1d
5,300,189
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
5,300,189
4
Cash deemed held for charitable activities. Enter 1.5% (0.015) of line 3 (for greater amount, see
instructions) .............................
4
79,503
5
Net value of noncharitable-use assets. Subtract line 4 from line 3. ............
5
5,220,686
6
Minimum investment return. Enter 5% (0.05) of line 5 ................
6
261,034
Part X
Distributable Amount (see instructions) (Section 4942(j)(3) and (j)(5) private operating foundations and certain foreign organizations check here and do not complete this part.)
1
Minimum investment return from Part IX, line 6..................
1
261,034
2a
Tax on investment income for 2025 from Part V, line 5 .......
2a
6,971
b
Income tax for 2025. (This does not include the tax from Part V.) ...
2b
 
c
Add lines 2a and 2b............................
2c
6,971
3
Distributable amount before adjustments. Subtract line 2c from line 1............
3
254,063
4
Recoveries of amounts treated as qualifying distributions................
4
0
5
Add lines 3 and 4............................
5
254,063
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
254,063
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, line 26, column (d) ..........
1a
223,410
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
223,410
Form 990-PF (2025)
Form 990-PF (2025)
Page 9
Part XII
Undistributed Income (see instructions)
(a)
Corpus 		(b)
Years prior to 2024 		(c)
2024 		(d)
2025
1 Distributable amount for 2025 from Part X, line 7 254,063
2 Undistributed income, if any, as of the end of 2025:
a Enter amount for 2024 only....... 213,028
b Total for prior years:20 , 20, 20 0
3 Excess distributions carryover, if any, to 2025:
a From 2020......  
b From 2021......  
c From 2022......  
d From 2023......  
e From 2024......  
f Total of lines 3a through e ........ 0
4Qualifying distributions for 2025 from Part
XI, line 4: $ 223,410
a Applied to 2024, but not more than line 2a 213,028
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 2025 distributable amount..... 10,382
e Remaining amount distributed out of corpus 0
5 Excess distributions carryover applied to 2025. 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 0
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 2024. Subtract line
4a from line 2a. Taxable amount—see
instructions ............. 		0
f Undistributed income for 2025. Subtract
lines 4d and 5 from line 1. This amount must
be distributed in 2026 .......... 		243,681
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 2020 not
applied on line 5 or line 7 (see instructions) ... 		0
9 Excess distributions carryover to 2026.
Subtract lines 7 and 8 from line 6a ...... 		0
10 Analysis of line 9:
a Excess from 2021 ....  
b Excess from 2022 ....  
c Excess from 2023 ....  
d Excess from 2024 ....  
e Excess from 2025 ....  
Form 990-PF (2025)
Form 990-PF (2025)
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 2025, enter the date of the ruling ......
 
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) 2025 (b) 2024 (c) 2023 (d) 2022
         
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, 3b, or 3c 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 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, 2b, 2c, and 2d. See instructions
aThe name, address, and telephone number or e-mail address of the person to whom applications should be addressed:
WILLIAM SULZER
51 PONDFIELD RD
BRONXVILLE,NY10708
(914) 961-1300
bThe form in which applications should be submitted and information and materials they should include:
BY LETTER SUPPORTED BY BUDGET FOR EXPENDITURE OF REQUESTED GRANT
cAny submission deadlines:
NOVEMBER 1
dAny restrictions or limitations on awards, such as by geographical areas, charitable fields, kinds of institutions, or other
factors:
NONE
Form 990-PF (2025)
Form 990-PF (2025)
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

ALS ASSOCIATION

PO BOX 37022
BOONE,IA50037 		    UNRESTRICTED 1,000

ALZHEIMERS ASSOCIATION

225 N MICHIGAN AVENUE FLOOR 17
CHICAGO,IL60601 		    UNRESTRICTED 1,500

AMERICAN RED CROSS

PO BOX 37839
BOONE,IA50037 		    UNRESTRICTED 1,500

AMERICAN RED CROSS (TEXAS FLOODS)

PO BOX 37839
BOONE,IA50037 		    UNRESTRICTED 1,000

BOYS & GIRLS CLUB OF MARTIN COUNTY

PO BOX 910
HOBE SOUND,FL33475 		    UNRESTRICTED 10,000

BEST DAY FOUNDATION

1140 ANNIE OLAH CRES
CHESAPEAKE,VA23322 		    UNRESTRICTED 2,500

CALVARY HOSPITAL

1740 EASTCHESTER ROAD
BRONX,NY10461 		    UNRESTRICTED 1,000

CANCER SUPPORT TEAM

2900 WESTCHESTER AVENUE SUITE 103
PURCHASE,NY10577 		    UNRESTRICTED 5,000

CATHOLIC CHARITIES

1011 FIRST AVE
NEW YORK,NY10022 		    UNRESTRICTED 1,000

CALVARY FUND INC

1740 EASTCHESTER ROAD
BRONX,NY10461 		    UNRESTRICTED 1,000

CATHOLIC RELIEF SERVICES

PO BOX 5200
HARLAND,IA51593 		    UNRESTRICTED 5,000

THE COMMUNITY FOUNDATION MARTIN - ST LUCIE ( PETER GRIMM)

851 SE MONTEREY COMMONS BOULEVARD
STUART,FL34996 		    UNRESTRICTED 250

CLEVELAND CLINIC MARTIN HEALTH (GO PINK)

200 SE HOSPITAL AVE
STUART,FL34994 		    UNRESTRICTED 125

CONVENANT HOUSE

PO BOX 758636
TOPEKA,KS66675 		    UNRESTRICTED 6,000

THE DREAM CENTER

2301 BELLEVUE AVE
LOS ANGELES,CA90026 		    UNRESTRICTED 1,000

DAV - DISABLED AMERICAN VETERANS

PO BOX 14301
CINCINNATI,OH45250 		    UNRESTRICTED 2,000

DISABLED VETERANS NATIONAL FOUNDATION

4601 FORBES BLVD- SUITE 130
LANHAM,MD20706 		    UNRESTRICTED 1,000

DOCTORS WITHOUT BORDERS

PO BOX 5030
HAGERSTOWN,MD21741 		    UNRESTRICTED 1,000

EASTCHESTER VOLUNTEER AMBULANCE CORP

257 MAIN STREET
EASTCHESTER,NY10709 		    UNRESTRICTED 250

ELINOR MARTIN

150 PURCHASE ST STE 9
RYE,NY10580 		    UNRESTRICTED 5,000

FOUNDATION OF WMCHEALTH (MARIA FARERI)

100 WOODS ROAD
VALHALLA,NY10595 		    UNRESTRICTED 5,000

THE JESSICA HUMPHREY PRIVATE FAMILY FOUNDATION

67 BROOKS HILLS CIRCLE
WHITE PLAINS,NY10605 		    UNRESTRICTED 1,000

FLORIDA SHERIFF'S ASSOCIATION

2617 MAHAN DRIVE
TALLAHASSEE,FL32308 		    UNRESTRICTED 100

GRACEWAY VILLAGE

1780 HARTMAN ROAD
FORT PIERCE,FL34947 		    UNRESTRICTED 10,000

GREENWICH HOSPITAL FOUNDATION

35 RIVER ROAD
COS COB,CT06807 		    UNRESTRICTED 2,000

HABITAT FOR HUMANITY

322 W LAMAR ST
AMERICUS,GA31709 		    UNRESTRICTED 1,000

HARBOUR RIDGE FAMILY FOUNDATION

12600 HARBOUR RIDGE BLVD
PALM CITY,FL34990 		    UNRESTRICTED 5,000

HOUSE OF HOPE

2484 SE BONITA ST
STUART,FL34997 		    UNRESTRICTED 1,000

HOLY REDEEMER CATHOLIC CHURCH

1454 SW MAPP RD
PALM CITY,FL34990 		    UNRESTRICTED 2,000

HOPE COMMUNITY SERVICES

50 WASHINGTON AVE
NEW ROCHELLE,NY10801 		    UNRESTRICTED 1,000

HOPE RURAL SCHOOL

15929 DW 150TH STREET
INDIANTOWN,FL34956 		    UNRESTRICTED 1,000

TRI-BORO FOOD PANTRY

65 PASCACK ROAD
PARK RIDGE,NJ07656 		    UNRESTRICTED 3,000

INTERNATIONAL FELLOWSHIP OF CHRISTIANS & JEWS

303 E WACKER DRIVE SUITE 2300
CHICAGO,IL60601 		    UNRESTRICTED 1,000

JACK BREWER FOUNDATION

1000 PINE ISLAND ROAD SUITE 210
PLANTATION,FL33324 		    UNRESTRICTED 1,000

JONNYCAKE CENTER OF WESTERLY

23 INDUSTRIAL DRIVE
WESTERLY,RI02891 		    UNRESTRICTED 4,000

LITERACY VOLUNTEER OF WASHINGTON COUNTY

7 ELM STREET PO BOX 245
WESTERLY,RI02891 		    UNRESTRICTED 1,000

YMCA OF GREENWICH

50 EAST PUTNAM AVENUE
GREENWICH,CT06830 		    UNRESTRICTED 4,300

MARCH OF DIMES

PO BOX 18819
ATLANTA,GA31126 		    UNRESTRICTED 1,000

MARY THERESE ROSE FUND

33 WOLFE DRIVE
WANAQUE,NJ07465 		    UNRESTRICTED 8,000

MEALS ON WHEELS AMERICA

PO BOX 791568
BALTIMORE,MD21279 		    UNRESTRICTED 1,500

MERCY SHIPS

PO BOX 1930
GARDEN VALLEY,TX75771 		    UNRESTRICTED 1,000

MICHAEL J FOX FOUNDATION

PO BOX 47777
NEW YORK,NY10163 		    UNRESTRICTED 5,000

MT ST MICHAEL ACADEMY

4300 MURDOCK AVENUE
BRONX,NY10466 		    UNRESTRICTED 25,000

MULTIPLE MYLOMA RESEARCH FOUNDATION

PO BOX 414238
BOSTON,MA02241 		    UNRESTRICTED 1,000

NATIONAL CENTER FOR MISSING & EXPLOITED CHILDREN

333 JOHN CARLYLE STREET STE 125
ALEXANDRIA,VA22314 		    UNRESTRICTED 1,000

NEIGHBOR HELPING NEIGHBORS RI

PO BOX 406
CHARLESTOWN,RI02813 		    UNRESTRICTED 2,000

OCEAN COMMUNITY YMCA

95 HIGH STREET
WESTERLY,RI02891 		    UNRESTRICTED 3,000

OPERATION SMILE

PO BOX 758588
TOPEKA,KS66675 		    UNRESTRICTED 1,000

RHODE ISLAND CENTER

PO BOX 73
CAROLINA,RI02812 		    UNRESTRICTED 5,000

SAFE SPACE

612 SE DIXIE HIGHWAY
STUART,FL34994 		    UNRESTRICTED 1,000

SALT PONDS COALITION

PO BOX 875
CHARLESTOWN,RI02813 		    UNRESTRICTED 250

SAMARITAN'S PRIDE

PO BOX 3000
BROONE,NC28607 		    UNRESTRICTED 1,000

SAINT MARYS CHURCH

178 GREENWICH AVE
GREENWICH,CT06830 		    UNRESTRICTED 5,000

SALVATION ARMY

2100 PALM BEACH LAKES BLVD
WEST PALM BEACH,FL33409 		    UNRESTRICTED 1,000

SOUTHAMPTON FRESH AIR FUND

36 BARKERS ISLAND RD
SOUTHAMPTON,NY11968 		    UNRESTRICTED 5,500

ST JUDE CHILDREN'S RESEARCH HOSPITAL

501 ST JUDE PLACE
MEMPHIS,TN38105 		    UNRESTRICTED 2,000

ST VINCENTS HOSPITAL

275 NORTH ST
HARRISON,NY10528 		    UNRESTRICTED 1,000

SILVER SHIELD FOUNDATION

870 UNITED NATIONS PLAZA 1ST FL
NEW YORK,NY10017 		    UNRESTRICTED 1,000

SWIM ACROSS AMERICA INC

8508 PARK RD 389
CHARLOTTE,NC28210 		    UNRESTRICTED 1,000

THE UNITED THEATRE

PO BOX 384
WESTERLY,RI02891 		    UNRESTRICTED 1,000

THE V FOUNDATION FOR CANCER RESEARCH

14600 WESTON PARKWAY
CARY,NC27513 		    UNRESTRICTED 1,000

TIM TEBOW FOUNDATION

2220 COUNTY ROAD 210 W STE 108 PMB
317
JACKSONVILLE,FL32259 		    UNRESTRICTED 3,000

TREASURE COAST FOOD BANK

401 ANGLE ROAD
FORT PIERCE,FL34947 		    UNRESTRICTED 6,000

TREASURE COAST HOSPICE

1201 SE INDIAN STREET
STUART,FL34997 		    UNRESTRICTED 500

TUNNEL TO TOWERS

PO BOX 70719
PHILADELPHIA,PA19176 		    UNRESTRICTED 4,000

UNITED WAY OF ST LUCIE

4800 S US HIGHWAY 1
FORT PIERCE,FL34982 		    UNRESTRICTED 1,000

VILLANOVA LAW SCHOOL

800 LANCASTER AVENUE
VILLANOVA,PA19085 		    UNRESTRICTED 2,000

WARM CENTER

56 SPRUCE STREET
WESTERLY,RI02891 		    UNRESTRICTED 1,000

WESTERLY HOSPITAL

25 WELLS ST
WESTERLY,RI02891 		    UNRESTRICTED 6,000

WHITE PLAINS HOSPITAL

41 EAST POST ROAD
WHITE PLAINS,NY10601 		    UNRESTRICTED 10,000

WOMEN AND GIRLS FUND OF WAUKESHA COUNTY

N17W24100 RIVERWOOD DR
WAUKESHA,WI53188 		    UNRESTRICTED 1,000

WOUNDED WARRIOR PROJECT

PO BOX 758516
TOPEKA,KS66675 		    UNRESTRICTED 2,000

BREAKTHROUGH T1D FORMERLY JDRF

PO BOX 5042
HAGERSTOWN,MD21741 		    UNRESTRICTED 1,000

CLEVELAND CLINIC MARTIN HEALTH BARSTOW REED SOCIETY

200 SE HOSPITAL AVE PO BOX 9010
STUART,FL34995 		    UNRESTRICTED 10,000
Total ................................. 3a 213,275
bApproved for future payment
Total ................................. 3b 0
Form 990-PF (2025)
Form 990-PF (2025)
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 8  
4 Dividends and interest from securities ....     14 91,596  
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 0  
8 Gain or (loss) from sales of assets other than
inventory ............ 		    18 447,268  
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) .. 0 538,872 0
13Total. Add line 12, columns (b), (d), and (e)..................
13
538,872
(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 (2025)
Form 990-PF (2025)
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.
May the IRS discuss this return
with the preparer shown below?
See instructions.
Signature of officer or trustee Date Title
Paid Preparer Use Only Preparer's name Preparer's Signature Date Check if self-
employed 		PTIN
Firm's name
Firm's EIN
Firm's address


Phone no.
Form 990-PF (2025)
Additional Data


Software ID:  
Software Version:  


Form 990PF - Special Condition Description:
Special Condition Description

TY 2025 AccountingFeesSchedule
Name:
THE JAMES AND ROBIN COOGAN FOUNDATION
 
C/O WILLIAM SULZER
EIN:
13-4090179
Category Amount Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
ACCOUNTING 3,300 3,300   3,300

TY 2025 InvestmentsCorpStockSchedule
Name:
THE JAMES AND ROBIN COOGAN FOUNDATION
 
C/O WILLIAM SULZER
EIN:
13-4090179
Name of Stock End of Year Book Value End of Year Fair Market Value
EQUITY SECURITIES 4,595,837 4,595,837

TY 2025 InvestmentsOtherSchedule2
Name:
THE JAMES AND ROBIN COOGAN FOUNDATION
 
C/O WILLIAM SULZER
EIN:
13-4090179
Category/ Item Listed at Cost or FMV Book Value End of Year Fair Market Value
MONEY MARKET FUNDS AT COST 744,736 744,736
PARTNERSHIPS AT COST 123,431 123,431

TY 2025 OtherDecreasesSchedule
Name:
THE JAMES AND ROBIN COOGAN FOUNDATION
 
C/O WILLIAM SULZER
EIN:
13-4090179
Description Amount
FEDERAL TAX 2,125


TY 2025 OtherExpensesSchedule
Name:
THE JAMES AND ROBIN COOGAN FOUNDATION
 
C/O WILLIAM SULZER
EIN:
13-4090179
Description Revenue and Expenses per Books Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
PRINTING AND COPYING 27 27   27
BOOKKEEPING 5,000 5,000   5,000
INVESTMENT MANAGEMENT FEES 26,730 26,730   0
POSTAGE, MAILING SERVICE 279 279   279


TY 2025 OtherIncomeSchedule2
Name:
THE JAMES AND ROBIN COOGAN FOUNDATION
 
C/O WILLIAM SULZER
EIN:
13-4090179
Description Revenue And Expenses Per Books Net Investment Income Adjusted Net Income
ENTERPRISE PRODUCTS LP -474 -474 -474


TY 2025 OtherIncreasesSchedule
Name:
THE JAMES AND ROBIN COOGAN FOUNDATION
 
C/O WILLIAM SULZER
EIN:
13-4090179
Description Amount
UNREALIZED GAIN ON MARKETABLE SECURITIES AND PARTNERSHIPS 310,791


TY 2025 TaxesSchedule
Name:
THE JAMES AND ROBIN COOGAN FOUNDATION
 
C/O WILLIAM SULZER
EIN:
13-4090179
Category Amount Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
NYS TAX 250 250   250
FOREIGN TAX 1,279 1,279   1,279