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COHEN CHARITABLE FOUNDATION TRUST: Form 990PF, tax year 2023

View the entire original 990 at ProPublica ↗

Organization
COHEN CHARITABLE FOUNDATION TRUST (EIN 13-7144094)
Tax period
2023-01-01 to 2023-12-31
Filed
2024-10-30
IRS object ID
202433049349100013
Schema version
2023v5.1
Source
Download XML · Original 990 at ProPublica

Every field in the e-filed return. Faint text is the IRS element name, for citing.

Return header ReturnHeader

FieldValueIRS element (for citing)
Return2024-10-30T09:28:35-05:00ReturnTs
Tax Period End2023-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN111986323PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1MARCUM LLPBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line1730 THIRD AVENUE 11TH FLOORAddressLine1Txt
CityNEW YORKCityNm
State AbbreviationNYStateAbbreviationCd
ZIP10017ZIPCd
FieldValueIRS element (for citing)
Return Type990PFReturnTypeCd
Tax Period Begin2023-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN137144094EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1COHEN CHARITABLE FOUNDATION TRUSTBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlCOHEBusinessNameControlTxt
Phone6468086693PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1169 EAST 69TH STREET 6DAddressLine1Txt
CityNEW YORKCityNm
State AbbreviationNYStateAbbreviationCd
ZIP10021ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonSEYMOUR COHENPersonNm
Person TitleDIRECTORPersonTitleTxt
Phone6468086693PhoneNum
Signature2024-10-29SignatureDt
Discuss With Paid PreparerYes (1)DiscussWithPaidPreparerInd
FieldValueIRS element (for citing)
IRS Responsible Prty Info CurrYes (1)IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonSCOTT STAVINPreparerPersonNm
PTINP00439176PTIN
Phone2124855500PhoneNum
Preparation2024-10-29PreparationDt
FieldValueIRS element (for citing)
Tax2023TaxYr
Build TS2024-10-15 13:58:12ZBuildTS

Form 990-PF IRS990PF

FieldValueIRS element (for citing)
Organization501c3 Exempt PFYes (X)Organization501c3ExemptPFInd
FMV Assets EOY$7,615FMVAssetsEOYAmt
Method Of Accounting CashYes (X)MethodOfAccountingCashInd

Analysis Of Revenue And Expenses AnalysisOfRevenueAndExpenses

FieldValueIRS element (for citing)
Contri Rcvd Rev And Expnss$10,000ContriRcvdRevAndExpnssAmt
Interest On Sav Rev And Expnss$72InterestOnSavRevAndExpnssAmt
Interest On Sav Net Invst Incm$72InterestOnSavNetInvstIncmAmt
Cap Gain Net Incm Net Invst Incm$0CapGainNetIncmNetInvstIncmAmt
Total Rev And Expnss$10,072TotalRevAndExpnssAmt
Total Net Invst Incm$72TotalNetInvstIncmAmt
Comp Ofcr Dir Trst Rev And Expnss$0CompOfcrDirTrstRevAndExpnssAmt
Comp Ofcr Dir Trst Net Invst Incm$0CompOfcrDirTrstNetInvstIncmAmt
Comp Ofcr Dir Trst Dsbrs Chrtbl$0CompOfcrDirTrstDsbrsChrtblAmt
Accounting Fees Rev And Expnss$1,500AccountingFeesRevAndExpnssAmt
Accounting Fees Net Invst Incm$750AccountingFeesNetInvstIncmAmt
Accounting Fees Chrtbl Prps$750AccountingFeesChrtblPrpsAmt
Tot Opr Expenses Rev And Expnss$1,500TotOprExpensesRevAndExpnssAmt
Tot Opr Expenses Net Invst Incm$750TotOprExpensesNetInvstIncmAmt
Tot Opr Expenses Dsbrs Chrtbl$750TotOprExpensesDsbrsChrtblAmt
Contri Paid Rev And Expnss$6,825ContriPaidRevAndExpnssAmt
Contri Paid Dsbrs Chrtbl$6,825ContriPaidDsbrsChrtblAmt
Total Expenses Rev And Expnss$8,325TotalExpensesRevAndExpnssAmt
Total Expenses Net Invst Incm$750TotalExpensesNetInvstIncmAmt
Total Expenses Dsbrs Chrtbl$7,575TotalExpensesDsbrsChrtblAmt
Excess Revenue Over Expenses$1,747ExcessRevenueOverExpensesAmt
Net Investment Income$0NetInvestmentIncomeAmt

Form990 PF Balance Sheets Form990PFBalanceSheetsGrp

FieldValueIRS element (for citing)
Cash BOY$5,868CashBOYAmt
Cash EOY$7,615CashEOYAmt
Cash EOYFMV$7,615CashEOYFMVAmt
Total Assets BOY$5,868TotalAssetsBOYAmt
Total Assets EOY$7,615TotalAssetsEOYAmt
Total Assets EOYFMV$7,615TotalAssetsEOYFMVAmt
Total Liabilities BOY$0TotalLiabilitiesBOYAmt
Total Liabilities EOY$0TotalLiabilitiesEOYAmt
Org Does Not Follow FASB117Yes (X)OrgDoesNotFollowFASB117Ind
Capital Stock BOY$3,039CapitalStockBOYAmt
Capital Stock EOY$3,039CapitalStockEOYAmt
Additional Paid In Capital BOY$0AdditionalPaidInCapitalBOYAmt
Additional Paid In Capital EOY$0AdditionalPaidInCapitalEOYAmt
Retained Earning BOY$2,829RetainedEarningBOYAmt
Retained Earning EOY$4,576RetainedEarningEOYAmt
Tot Net Ast Or Fund Balances BOY$5,868TotNetAstOrFundBalancesBOYAmt
Tot Net Ast Or Fund Balances EOY$7,615TotNetAstOrFundBalancesEOYAmt
Total Liabilities Net Ast BOY$5,868TotalLiabilitiesNetAstBOYAmt
Total Liabilities Net Ast EOY$7,615TotalLiabilitiesNetAstEOYAmt

Chg In Net Assets Fund Balances ChgInNetAssetsFundBalancesGrp

FieldValueIRS element (for citing)
Tot Net Ast Or Fund Balances BOY$5,868TotNetAstOrFundBalancesBOYAmt
Excess Revenue Over Expenses$1,747ExcessRevenueOverExpensesAmt
Other Increases$0OtherIncreasesAmt
Subtotal$7,615SubtotalAmt
Other Decreases$0OtherDecreasesAmt
Tot Net Ast Or Fund Balances EOY$7,615TotNetAstOrFundBalancesEOYAmt

Excise Tax Based On Invst Incm ExciseTaxBasedOnInvstIncmGrp

FieldValueIRS element (for citing)
Investment Income Excise Tax$0InvestmentIncomeExciseTaxAmt
Tax Under Section511$0TaxUnderSection511Amt
Subtotal$0SubtotalAmt
Subtitle A Tax$0SubtitleATaxAmt
Tax Based On Investment Income$0TaxBasedOnInvestmentIncomeAmt
Estimated Plus Ovpmt Incm Tx$0EstimatedPlusOvpmtIncmTxAmt
Exempt Frgn Org Tax Wthld At Srce$0ExemptFrgnOrgTaxWthldAtSrceAmt
Extsn Request Income Tax Paid$0ExtsnRequestIncomeTaxPaidAmt
Backup Withholding Withheld$0BackupWithholdingWithheldAmt
Total Payments And Credits$0TotalPaymentsAndCreditsAmt
Es Penalty$0EsPenaltyAmt
Tax Due$0TaxDueAmt

Statements Regarding Acty StatementsRegardingActyGrp

FieldValueIRS element (for citing)
Legislative Political Acty0LegislativePoliticalActyInd
More Than100 Spent0MoreThan100SpentInd
Form1120 POL Filed0Form1120POLFiledInd
Section4955 Organization Tax$0Section4955OrganizationTaxAmt
Section4955 Managers Tax$0Section4955ManagersTaxAmt
Tax Reimbursed$0TaxReimbursedAmt
Activities Not Previously Rpt0ActivitiesNotPreviouslyRptInd
Changes To Articles Or Bylaws0ChangesToArticlesOrBylawsInd
Unrelated Bus Incm Over Limit0UnrelatedBusIncmOverLimitInd
Organization Dissolved Etc0OrganizationDissolvedEtcInd
Section508e Rqr SatisfiedYes (1)Section508eRqrSatisfiedInd
At Least5000 In AssetsYes (1)AtLeast5000InAssetsInd
Org Report Or Register StateNYOrgReportOrRegisterStateCd
Form990 PF Filed With Atty GenYes (1)Form990PFFiledWithAttyGenInd
Private Operating Foundation0PrivateOperatingFoundationInd
New Substantial Contributors0NewSubstantialContributorsInd
Own Controlled Entity0OwnControlledEntityInd
Donor Advised Fund0DonorAdvisedFundInd
Comply With Public Insp RqrYes (1)ComplyWithPublicInspRqrInd
Website AddressN/AWebsiteAddressTxt
Individual With BooksSEYMOUR COHENIndividualWithBooksNm
Phone6468086693PhoneNum

Location Of Books US Address LocationOfBooksUSAddress

FieldValueIRS element (for citing)
Address Line1169 EAST 69TH STREET 6DAddressLine1Txt
CityNEW YORKCityNm
State AbbreviationNYStateAbbreviationCd
ZIP10021ZIPCd
FieldValueIRS element (for citing)
Foreign Accounts Question0ForeignAccountsQuestionInd

Statements Regarding Acty4720 StatementsRegardingActy4720Grp

FieldValueIRS element (for citing)
Sale Or Exch Disqualified Prsn0SaleOrExchDisqualifiedPrsnInd
Brrw Or Lend Disqualified Prsn0BrrwOrLendDisqualifiedPrsnInd
Furn Goods Disqualified Prsn0FurnGoodsDisqualifiedPrsnInd
Pay Comp Disqualified Prsn0PayCompDisqualifiedPrsnInd
Transfer Ast Disqualified Prsn0TransferAstDisqualifiedPrsnInd
Payment To Government Official0PaymentToGovernmentOfficialInd
Uncorrected Prior Acts0UncorrectedPriorActsInd
Undistributed Income PY0UndistributedIncomePYInd
Business Holdings0BusinessHoldingsInd
Jeopardy Investments0JeopardyInvestmentsInd
Uncorrected PY Jeopardy Invst0UncorrectedPYJeopardyInvstInd
Influence Legislation0InfluenceLegislationInd
Influence Election0InfluenceElectionInd
Grants To Individuals0GrantsToIndividualsInd
Grants To Organizations0GrantsToOrganizationsInd
Noncharitable Purpose0NoncharitablePurposeInd
Rcv Fnds To Pay Prsnl Bnft Cntrct0RcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft Cntrct0PayPremiumsPrsnlBnftCntrctInd
Prohibited Tax Shelter Trans0ProhibitedTaxShelterTransInd
Subj To Tax Rmnrtn Ex Prcht Pymt0SubjToTaxRmnrtnExPrchtPymtInd

Officer Dir Trst Key Empl Info OfficerDirTrstKeyEmplInfoGrp

Officer Dir Trst Key Empl OfficerDirTrstKeyEmplGrp (4 entries)

Address Line1USAddress/AddressLine1TxtCityUSAddress/CityNmState AbbreviationUSAddress/StateAbbreviationCdZIPUSAddress/ZIPCdTitleTitleTxtAverage Hrs Per Wk Devoted To PosAverageHrsPerWkDevotedToPosRtCompensationCompensationAmtEmployee Benefit ProgramEmployeeBenefitProgramAmtExpense Account Other AllwncExpenseAccountOtherAllwncAmtAddress Line2USAddress/AddressLine2Txt
SEYMOUR COHEN
169 EAST 69TH STREET APT 6DNEW YORKNY10021DIRECTOR8.00$0$0$0
IRENE COHEN
169 EAST 69TH STREET APT 6DNEW YORKNY10021DIRECTOR8.00$0$0$0
DIANE L COHEN
C/O COHEN 169 EAST 69TH STREET APTNEW YORKNY10021DIRECTOR0.00$0$0$06D
STEVEN L COHEN
C/O COHEN 169 EAST 69TH STREET APTNEW YORKNY10021DIRECTOR0.00$0$0$06D
FieldValueIRS element (for citing)
Comp Of Hghst Pd Empl Or NONENONECompOfHghstPdEmplOrNONETxt
Other Employee Paid Over50k0OtherEmployeePaidOver50kCnt
Comp Of Hghst Pd Cntrct Or NONENONECompOfHghstPdCntrctOrNONETxt
Contractor Paid Over50k0ContractorPaidOver50kCnt

Sum Of Program Related Invst SumOfProgramRelatedInvstGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Minimum Investment Return MinimumInvestmentReturnGrp

FieldValueIRS element (for citing)
Average Monthly FMV Of Sec$0AverageMonthlyFMVOfSecAmt
Average Monthly Cash Balances$9,694AverageMonthlyCashBalancesAmt
FMV All Other Noncharitable Ast$0FMVAllOtherNoncharitableAstAmt
Total FMV Of Unused Assets$9,694TotalFMVOfUnusedAssetsAmt
Reduction Claimed$0ReductionClaimedAmt
Acquisition Indebtedness$0AcquisitionIndebtednessAmt
Adjusted Total FMV Of Unused Ast$9,694AdjustedTotalFMVOfUnusedAstAmt
Cash Deemed Charitable$145CashDeemedCharitableAmt
Net Vl Noncharitable Assets$9,549NetVlNoncharitableAssetsAmt
Minimum Investment Return$477MinimumInvestmentReturnAmt

Distributable Amount DistributableAmountGrp

FieldValueIRS element (for citing)
Minimum Investment Return$477MinimumInvestmentReturnAmt
Total Tax$0TotalTaxAmt
Distributable Before Adj$477DistributableBeforeAdjAmt
Recoveries Qualfied Distri$0RecoveriesQualfiedDistriAmt
Distributable Before Ded$477DistributableBeforeDedAmt
Deduction From Distributable$0DeductionFromDistributableAmt
Distributable As Adjusted$477DistributableAsAdjustedAmt

PF Qualifying Distributions PFQualifyingDistributionsGrp

FieldValueIRS element (for citing)
Expenses And Contributions$7,575ExpensesAndContributionsAmt
Program Related Invst Total$0ProgramRelatedInvstTotalAmt
Qualifying Distributions$7,575QualifyingDistributionsAmt

Undistributed Income UndistributedIncomeGrp

FieldValueIRS element (for citing)
Distributable As Adjusted$477DistributableAsAdjustedAmt
Undistributed Income PY$0UndistributedIncomePYAmt
Total For Prior Years$0TotalForPriorYearsAmt
Excess Distribution Cyov Yr5$8,404ExcessDistributionCyovYr5Amt
Excess Distribution Cyov Yr4$10,268ExcessDistributionCyovYr4Amt
Excess Distribution Cyov Yr3$5,239ExcessDistributionCyovYr3Amt
Excess Distribution Cyov Yr2$5,514ExcessDistributionCyovYr2Amt
Excess Distribution Cyov Yr1$7,433ExcessDistributionCyovYr1Amt
Total Excess Distribution Cyov$36,858TotalExcessDistributionCyovAmt
Qualifying Distributions$7,575QualifyingDistributionsAmt
Applied To Year1$0AppliedToYear1Amt
Applied To Prior Years$0AppliedToPriorYearsAmt
Treated As Distri From Corpus$0TreatedAsDistriFromCorpusAmt
Applied To Current Year$477AppliedToCurrentYearAmt
Remaining Distri From Corpus$7,098RemainingDistriFromCorpusAmt
Excess Distri Cyov App CY Corpus$0ExcessDistriCyovAppCYCorpusAmt
Excess Distribution Cyov App CY$0ExcessDistributionCyovAppCYAmt
Total Corpus$43,956TotalCorpusAmt
Prior Year Undistributed Incm$0PriorYearUndistributedIncmAmt
Prior Year Deficiency Or Tax$0PriorYearDeficiencyOrTaxAmt
Taxable1$0Taxable1Amt
Taxable2$0Taxable2Amt
Undistributed Income CY$0UndistributedIncomeCYAmt
Corpus Distri170b1 E Or4942g3$0CorpusDistri170b1EOr4942g3Amt
Excess Distri Cyov From Yr5$8,404ExcessDistriCyovFromYr5Amt
Excess Distri Cyov To Next Yr$35,552ExcessDistriCyovToNextYrAmt
Excess From Year4$10,268ExcessFromYear4Amt
Excess From Year3$5,239ExcessFromYear3Amt
Excess From Year2$5,514ExcessFromYear2Amt
Excess From Year1$7,433ExcessFromYear1Amt
Excess From Current Year$7,098ExcessFromCurrentYearAmt

Supplementary Information SupplementaryInformationGrp

FieldValueIRS element (for citing)
Contributing ManagerSEYMOUR COHENContributingManagerNm
Contributing ManagerIRENE COHENContributingManagerNm
Only Contri To PreselectedYes (X)OnlyContriToPreselectedInd

Grant Or Contribution Pd Dur Yr GrantOrContributionPdDurYrGrp (9 entries)

Address Line1RecipientUSAddress/AddressLine1TxtCityRecipientUSAddress/CityNmState AbbreviationRecipientUSAddress/StateAbbreviationCdZIPRecipientUSAddress/ZIPCdRecipient RelationshipRecipientRelationshipTxtRecipient Foundation StatusRecipientFoundationStatusTxtGrant Or Contribution PurposeGrantOrContributionPurposeTxtAmtAmt
JEWISH CENTER FOR THE UNITED NATIONS (SUTTON PLACE SYNAGOGUE)
225 E 51ST STREETNEW YORKNY10022NONEPCUNRESTRICTED CONTRIBUTION FOR EXEMPT PURPOSES$3,465
NEW YORK PHILHARMONIC
132 W 65TH STNEW YORKNY10023NONEPCUNRESTRICTED CONTRIBUTION FOR EXEMPT PURPOSES$100
THE WOMEN'S FORUM
59 EAST 54TH STREET SUITE 81NEW YORKNY10022NONEPCUNRESTRICTED CONTRIBUTION FOR EXEMPT PURPOSES$1,250
UJA FEDERATION OF NEW YORK INC
130 E 59TH STREETNEW YORKNY10022NONEPCUNRESTRICTED CONTRIBUTION FOR EXEMPT PURPOSES$1,000
METROPOLITAN MUSEUM
1000 FIFTH AVENUENEW YORKNY10028NONEPCUNRESTRICTED CONTRIBUTION FOR EXEMPT PURPOSES$210
CENTRAL PARK CONSERVANCY
717 FIFTH AVENUENEW YORKNY10022NONEPCUNRESTRICTED CONTRIBUTION FOR EXEMPT PURPOSES$100
LINCOLN CENTER FOR THE PERFORMING ARTS
70 LINCOLN CENTER PLAZANEW YORKNY10023NONEPCUNRESTRICTED CONTRIBUTION FOR EXEMPT PURPOSES$100
CHANNEL 13
825 EIGHTH AVENUENEW YORKNY10019NONEPCUNRESTRICTED CONTRIBUTION FOR EXEMPT PURPOSES$100
GIRLS INC
25 BROADWAY 12TH FLOORNEW YORKNY10004NONEPCUNRESTRICTED CONTRIBUTION FOR EXEMPT PURPOSES$500
FieldValueIRS element (for citing)
Total Grant Or Contri Pd Dur Yr$6,825TotalGrantOrContriPdDurYrAmt
Total Grant Or Contri Apprv Fut$0TotalGrantOrContriApprvFutAmt

Analysis Income Producing Acty AnalysisIncomeProducingActyGrp

Int On Sav And Temp Cash Invst IntOnSavAndTempCashInvstGrp

FieldValueIRS element (for citing)
Exclusion14ExclusionCd
Exclusion$72ExclusionAmt

Subtotals Incm Producing Acty SubtotalsIncmProducingActyGrp

FieldValueIRS element (for citing)
Unrelated Business Taxbl Incm$0UnrelatedBusinessTaxblIncmAmt
Exclusion$72ExclusionAmt
Related Or Exempt Function Incm$0RelatedOrExemptFunctionIncmAmt
FieldValueIRS element (for citing)
Total Income Producing Acty$72TotalIncomeProducingActyAmt

Trnsfr Trans Rln Nonchrtbl EO TrnsfrTransRlnNonchrtblEOGrp

FieldValueIRS element (for citing)
Trnsfr Of Cash To Nonchrtbl EO0TrnsfrOfCashToNonchrtblEOInd
Trnsfr Other Asset Nonchrtbl EO0TrnsfrOtherAssetNonchrtblEOInd
Sales Or Exchanges Of Assets0SalesOrExchangesOfAssetsInd
Purchase Of Assets Nonchrtbl EO0PurchaseOfAssetsNonchrtblEOInd
Rental Of Facilities Oth Assets0RentalOfFacilitiesOthAssetsInd
Reimbursement Arrangements0ReimbursementArrangementsInd
Loans Or Loan Guarantees0LoansOrLoanGuaranteesInd
Performance Of Services Etc0PerformanceOfServicesEtcInd
Sharing Of Facilities Etc0SharingOfFacilitiesEtcInd
Relationships Nonchrtbl EO0RelationshipsNonchrtblEOInd

Schedule B IRS990ScheduleB

FieldValueIRS element (for citing)
Organization501c3 Exempt PFYes (X)Organization501c3ExemptPFInd
General RuleYes (X)GeneralRuleInd

Contributor Information ContributorInformationGrp

FieldValueIRS element (for citing)
Contributor1ContributorNum
Contributor PersonSEYMOUR COHENContributorPersonNm

Contributor US Address ContributorUSAddress

FieldValueIRS element (for citing)
Address Line1169 EAST 69TH STREET APT 6DAddressLine1Txt
CityNEW YORKCityNm
State AbbreviationNYStateAbbreviationCd
ZIP10021ZIPCd
FieldValueIRS element (for citing)
Total Contributions$10,000TotalContributionsAmt
Person ContributionYes (X)PersonContributionInd

Accounting Fees Schedule AccountingFeesSchedule

Accounting Fees Detail AccountingFeesDetail

FieldValueIRS element (for citing)
CategoryACCOUNTING FEESCategoryTxt
Amt$1,500Amt
Net Investment Income$750NetInvestmentIncomeAmt
Disbursements Charitable Prps$750DisbursementsCharitablePrpsAmt

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