MARTIN D COHEN FAMILY FOUNDATION: Form 990PF, tax year 2022
View the entire original 990 at ProPublica ↗
- Organization
- MARTIN D COHEN FAMILY FOUNDATION (EIN 23-2294358)
- Tax period
- 2022-01-01 to 2022-12-31
- Filed
- 2023-11-13
- IRS object ID
- 202313179349101366
- Schema version
- 2022v5.0
- 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
- Form 990-PF
- Schedule B
- Accounting Fees Schedule
- All Oth Prog Rltd Investments Sch
- Investments Corp Stock Schedule
- Investments Other Schedule2
- Other Assets Schedule
- Other Expenses Schedule
- Other Income Schedule2
- Taxes Schedule
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2023-11-13T10:06:49-06:00 | ReturnTs |
| Tax Period End | 2022-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 410746749 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | CLIFTONLARSONALLEN LLP | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1525 VALLEY CENTER PARKWAY STE 300 | AddressLine1Txt |
| City | BETHLEHEM | CityNm |
| State Abbreviation | PA | StateAbbreviationCd |
| ZIP | 180172285 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990PF | ReturnTypeCd |
| Tax Period Begin | 2022-01-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 232294358 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | MARTIN D COHEN FAMILY FOUNDATION | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | MART | BusinessNameControlTxt |
| Phone | 4848210861 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 2851 BAGLYOS CIRCLE STE 200 | AddressLine1Txt |
| City | BETHLEHEM | CityNm |
| State Abbreviation | PA | StateAbbreviationCd |
| ZIP | 18020 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | MARTIN COHEN | PersonNm |
| Person Title | PRESIDENT | PersonTitleTxt |
| Phone | 4848210861 | PhoneNum |
| Signature | 2023-10-31 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
Signing Officer SigningOfficerGrp
Person Full Name PersonFullName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person First | MARTIN | PersonFirstNm |
| Person Last | COHEN | PersonLastNm |
| Field | Value | IRS element (for citing) |
|---|---|---|
| SSN | 999009999 | SSN |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IRS Responsible Prty Info Curr | 0 | IRSResponsiblePrtyInfoCurrInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | JANICE ALLEMAN CPA | PreparerPersonNm |
| PTIN | P01084435 | PTIN |
| Phone | 6104335501 | PhoneNum |
| Preparation | 2023-10-31 | PreparationDt |
Additional Filer Information AdditionalFilerInformation
Trusted Customer TrustedCustomerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Trusted Customer | 3 | TrustedCustomerCd |
| Authentication Assurance Level | AAL1 | AuthenticationAssuranceLevelCd |
| Identity Assurance Level | IAL1 | IdentityAssuranceLevelCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2022 | TaxYr |
| Build TS | 2023-04-26 12:10:37Z | BuildTS |
Form 990-PF IRS990PF
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization501c3 Exempt PF | Yes (X) | Organization501c3ExemptPFInd |
| FMV Assets EOY | $520,774 | FMVAssetsEOYAmt |
| Method Of Accounting Cash | Yes (X) | MethodOfAccountingCashInd |
Analysis Of Revenue And Expenses AnalysisOfRevenueAndExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contri Rcvd Rev And Expnss | $88,036 | ContriRcvdRevAndExpnssAmt |
| Dividends Rev And Expnss | $1,253 | DividendsRevAndExpnssAmt |
| Dividends Net Invst Incm | $1,253 | DividendsNetInvstIncmAmt |
| Net Gain Sale Ast Rev And Expnss | $21,116 | NetGainSaleAstRevAndExpnssAmt |
| Gross Sales Price | $166,851 | GrossSalesPriceAmt |
| Cap Gain Net Incm Net Invst Incm | $86,418 | CapGainNetIncmNetInvstIncmAmt |
| Other Income Rev And Expnss | $39 | OtherIncomeRevAndExpnssAmt |
| Other Income Net Invst Incm | $20 | OtherIncomeNetInvstIncmAmt |
| Total Rev And Expnss | $110,444 | TotalRevAndExpnssAmt |
| Total Net Invst Incm | $87,691 | TotalNetInvstIncmAmt |
| Comp Ofcr Dir Trst Rev And Expnss | $0 | CompOfcrDirTrstRevAndExpnssAmt |
| Comp Ofcr Dir Trst Net Invst Incm | $0 | CompOfcrDirTrstNetInvstIncmAmt |
| Comp Ofcr Dir Trst Dsbrs Chrtbl | $0 | CompOfcrDirTrstDsbrsChrtblAmt |
| Accounting Fees Rev And Expnss | $4,725 | AccountingFeesRevAndExpnssAmt |
| Accounting Fees Net Invst Incm | $1,575 | AccountingFeesNetInvstIncmAmt |
| Accounting Fees Chrtbl Prps | $1,575 | AccountingFeesChrtblPrpsAmt |
| Taxes Rev And Expnss | $1,117 | TaxesRevAndExpnssAmt |
| Taxes Net Invst Incm | $0 | TaxesNetInvstIncmAmt |
| Taxes Dsbrs Chrtbl | $0 | TaxesDsbrsChrtblAmt |
| Other Expenses Rev And Expnss | $26,095 | OtherExpensesRevAndExpnssAmt |
| Other Expenses Net Invst Incm | $149 | OtherExpensesNetInvstIncmAmt |
| Other Expenses Dsbrs Chrtbl | $24,500 | OtherExpensesDsbrsChrtblAmt |
| Tot Opr Expenses Rev And Expnss | $31,937 | TotOprExpensesRevAndExpnssAmt |
| Tot Opr Expenses Net Invst Incm | $1,724 | TotOprExpensesNetInvstIncmAmt |
| Tot Opr Expenses Dsbrs Chrtbl | $26,075 | TotOprExpensesDsbrsChrtblAmt |
| Contri Paid Rev And Expnss | $138,895 | ContriPaidRevAndExpnssAmt |
| Contri Paid Dsbrs Chrtbl | $138,895 | ContriPaidDsbrsChrtblAmt |
| Total Expenses Rev And Expnss | $170,832 | TotalExpensesRevAndExpnssAmt |
| Total Expenses Net Invst Incm | $1,724 | TotalExpensesNetInvstIncmAmt |
| Total Expenses Dsbrs Chrtbl | $164,970 | TotalExpensesDsbrsChrtblAmt |
| Excess Revenue Over Expenses | -$60,388 | ExcessRevenueOverExpensesAmt |
| Net Investment Income | $85,967 | NetInvestmentIncomeAmt |
Form990 PF Balance Sheets Form990PFBalanceSheetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Sav And Temp Cash Invst BOY | $13,631 | SavAndTempCashInvstBOYAmt |
| Sav And Temp Cash Invst EOY | $14,599 | SavAndTempCashInvstEOYAmt |
| Sav And Temp Cash Invst EOYFMV | $14,599 | SavAndTempCashInvstEOYFMVAmt |
| Prepaid Expenses BOY | $613 | PrepaidExpensesBOYAmt |
| Corporate Stock BOY | $406,464 | CorporateStockBOYAmt |
| Corporate Stock EOY | $346,593 | CorporateStockEOYAmt |
| Corporate Stock EOYFMV | $506,045 | CorporateStockEOYFMVAmt |
| Other Investments BOY | $405 | OtherInvestmentsBOYAmt |
| Other Investments EOY | $130 | OtherInvestmentsEOYAmt |
| Other Investments EOYFMV | $130 | OtherInvestmentsEOYFMVAmt |
| Other Assets BOY | $597 | OtherAssetsBOYAmt |
| Other Assets EOY | $0 | OtherAssetsEOYAmt |
| Other Assets EOYFMV | $0 | OtherAssetsEOYFMVAmt |
| Total Assets BOY | $421,710 | TotalAssetsBOYAmt |
| Total Assets EOY | $361,322 | TotalAssetsEOYAmt |
| Total Assets EOYFMV | $520,774 | TotalAssetsEOYFMVAmt |
| Total Liabilities BOY | $0 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $0 | TotalLiabilitiesEOYAmt |
| Org Does Not Follow FASB117 | Yes (X) | OrgDoesNotFollowFASB117Ind |
| Capital Stock BOY | $0 | CapitalStockBOYAmt |
| Capital Stock EOY | $0 | CapitalStockEOYAmt |
| Additional Paid In Capital BOY | $0 | AdditionalPaidInCapitalBOYAmt |
| Additional Paid In Capital EOY | $0 | AdditionalPaidInCapitalEOYAmt |
| Retained Earning BOY | $421,710 | RetainedEarningBOYAmt |
| Retained Earning EOY | $361,322 | RetainedEarningEOYAmt |
| Tot Net Ast Or Fund Balances BOY | $421,710 | TotNetAstOrFundBalancesBOYAmt |
| Tot Net Ast Or Fund Balances EOY | $361,322 | TotNetAstOrFundBalancesEOYAmt |
| Total Liabilities Net Ast BOY | $421,710 | TotalLiabilitiesNetAstBOYAmt |
| Total Liabilities Net Ast EOY | $361,322 | TotalLiabilitiesNetAstEOYAmt |
Chg In Net Assets Fund Balances ChgInNetAssetsFundBalancesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tot Net Ast Or Fund Balances BOY | $421,710 | TotNetAstOrFundBalancesBOYAmt |
| Excess Revenue Over Expenses | -$60,388 | ExcessRevenueOverExpensesAmt |
| Other Increases | $0 | OtherIncreasesAmt |
| Subtotal | $361,322 | SubtotalAmt |
| Other Decreases | $0 | OtherDecreasesAmt |
| Tot Net Ast Or Fund Balances EOY | $361,322 | TotNetAstOrFundBalancesEOYAmt |
Cap Gains Loss Tx Invst Incm Detail CapGainsLossTxInvstIncmDetail
Cap Gains Loss Tx Invst Incm CapGainsLossTxInvstIncmGrp (3 entries)
| PropertyPropertyDesc | Gross Sales PriceGrossSalesPriceAmt | Cost Or Other BasisCostOrOtherBasisAmt | Gain Or LossGainOrLossAmt | Gains Minus Excess Or LossesGainsMinusExcessOrLossesAmt | How AcquiredHowAcquiredCd |
|---|---|---|---|---|---|
| PUBLICLY TRADED SECURITIES | $164,594 | $80,043 | $84,551 | $84,551 | |
| ABERNATHY GROWTH | $390 | -$390 | -$390 | P | |
| CAPITAL GAINS DIVIDENDS | $2,257 | $2,257 | $2,257 | P |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Capital Gain Net Income | $86,418 | CapitalGainNetIncomeAmt |
Excise Tax Based On Invst Incm ExciseTaxBasedOnInvstIncmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Investment Income Excise Tax | $1,195 | InvestmentIncomeExciseTaxAmt |
| Tax Under Section511 | $0 | TaxUnderSection511Amt |
| Subtotal | $1,195 | SubtotalAmt |
| Subtitle A Tax | $0 | SubtitleATaxAmt |
| Tax Based On Investment Income | $1,195 | TaxBasedOnInvestmentIncomeAmt |
| Estimated Plus Ovpmt Incm Tx | $73 | EstimatedPlusOvpmtIncmTxAmt |
| Exempt Frgn Org Tax Wthld At Srce | $0 | ExemptFrgnOrgTaxWthldAtSrceAmt |
| Extsn Request Income Tax Paid | $1,200 | ExtsnRequestIncomeTaxPaidAmt |
| Backup Withholding Withheld | $0 | BackupWithholdingWithheldAmt |
| Total Payments And Credits | $1,273 | TotalPaymentsAndCreditsAmt |
| Form2220 Attached | Yes (X) | Form2220AttachedInd |
| Es Penalty | $20 | EsPenaltyAmt |
| Overpayment | $58 | OverpaymentAmt |
| Applied To ES Tax | $58 | AppliedToESTaxAmt |
| Refund | $0 | RefundAmt |
Statements Regarding Acty StatementsRegardingActyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Legislative Political Acty | 0 | LegislativePoliticalActyInd |
| More Than100 Spent | 0 | MoreThan100SpentInd |
| Form1120 POL Filed | 0 | Form1120POLFiledInd |
| Section4955 Organization Tax | $0 | Section4955OrganizationTaxAmt |
| Section4955 Managers Tax | $0 | Section4955ManagersTaxAmt |
| Tax Reimbursed | $0 | TaxReimbursedAmt |
| Activities Not Previously Rpt | 0 | ActivitiesNotPreviouslyRptInd |
| Changes To Articles Or Bylaws | 0 | ChangesToArticlesOrBylawsInd |
| Unrelated Bus Incm Over Limit | 0 | UnrelatedBusIncmOverLimitInd |
| Organization Dissolved Etc | 0 | OrganizationDissolvedEtcInd |
| Section508e Rqr Satisfied | Yes (1) | Section508eRqrSatisfiedInd |
| At Least5000 In Assets | Yes (1) | AtLeast5000InAssetsInd |
| Org Report Or Register State | PA | OrgReportOrRegisterStateCd |
| Form990 PF Filed With Atty Gen | Yes (1) | Form990PFFiledWithAttyGenInd |
| Private Operating Foundation | 0 | PrivateOperatingFoundationInd |
| New Substantial Contributors | 0 | NewSubstantialContributorsInd |
| Own Controlled Entity | 0 | OwnControlledEntityInd |
| Donor Advised Fund | 0 | DonorAdvisedFundInd |
| Comply With Public Insp Rqr | Yes (1) | ComplyWithPublicInspRqrInd |
| Website Address | N/A | WebsiteAddressTxt |
| Individual With Books | MARTIN D COHEN | IndividualWithBooksNm |
| Phone | 4848210861 | PhoneNum |
Location Of Books US Address LocationOfBooksUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 2851 BAGLYOS CIRCLE SUITE 200 | AddressLine1Txt |
| City | BETHLEHEM | CityNm |
| State Abbreviation | PA | StateAbbreviationCd |
| ZIP | 18010 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Foreign Accounts Question | 0 | ForeignAccountsQuestionInd |
Statements Regarding Acty4720 StatementsRegardingActy4720Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Sale Or Exch Disqualified Prsn | 0 | SaleOrExchDisqualifiedPrsnInd |
| Brrw Or Lend Disqualified Prsn | 0 | BrrwOrLendDisqualifiedPrsnInd |
| Furn Goods Disqualified Prsn | 0 | FurnGoodsDisqualifiedPrsnInd |
| Pay Comp Disqualified Prsn | Yes (1) | PayCompDisqualifiedPrsnInd |
| Transfer Ast Disqualified Prsn | 0 | TransferAstDisqualifiedPrsnInd |
| Payment To Government Official | 0 | PaymentToGovernmentOfficialInd |
| Acts Fail To Qlfy As Exceptions | 0 | ActsFailToQlfyAsExceptionsInd |
| Uncorrected Prior Acts | 0 | UncorrectedPriorActsInd |
| Undistributed Income PY | 0 | UndistributedIncomePYInd |
| Business Holdings | 0 | BusinessHoldingsInd |
| Jeopardy Investments | 0 | JeopardyInvestmentsInd |
| Uncorrected PY Jeopardy Invst | 0 | UncorrectedPYJeopardyInvstInd |
| Influence Legislation | 0 | InfluenceLegislationInd |
| Influence Election | 0 | InfluenceElectionInd |
| Grants To Individuals | Yes (1) | GrantsToIndividualsInd |
| Grants To Organizations | 0 | GrantsToOrganizationsInd |
| Noncharitable Purpose | 0 | NoncharitablePurposeInd |
| Transactions Fail To Qlfy As Exc | 0 | TransactionsFailToQlfyAsExcInd |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | 0 | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | 0 | PayPremiumsPrsnlBnftCntrctInd |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTransInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | 0 | SubjToTaxRmnrtnExPrchtPymtInd |
Officer Dir Trst Key Empl Info OfficerDirTrstKeyEmplInfoGrp
Officer Dir Trst Key Empl OfficerDirTrstKeyEmplGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | MARTIN D COHEN | PersonNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 2851 BAGLYOS CIRCLE STE 200 | AddressLine1Txt |
| City | BETHLEHEM | CityNm |
| State Abbreviation | PA | StateAbbreviationCd |
| ZIP | 18020 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Title | PRESIDENT | TitleTxt |
| Average Hrs Per Wk Devoted To Pos | 10.00 | AverageHrsPerWkDevotedToPosRt |
| Compensation | $0 | CompensationAmt |
| Employee Benefit Program | $0 | EmployeeBenefitProgramAmt |
| Expense Account Other Allwnc | $0 | ExpenseAccountOtherAllwncAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Comp Of Hghst Pd Empl Or NONE | NONE | CompOfHghstPdEmplOrNONETxt |
| Other Employee Paid Over50k | 0 | OtherEmployeePaidOver50kCnt |
| Comp Of Hghst Pd Cntrct Or NONE | NONE | CompOfHghstPdCntrctOrNONETxt |
| Contractor Paid Over50k | 0 | ContractorPaidOver50kCnt |
Sum Of Program Related Invst SumOfProgramRelatedInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description1 | NONE | Description1Txt |
| Expenses1 | $0 | Expenses1Amt |
| All Other Program Rltd Invst Tot | $0 | AllOtherProgramRltdInvstTotAmt |
| Total | $0 | TotalAmt |
Minimum Investment Return MinimumInvestmentReturnGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Average Monthly FMV Of Sec | $540,678 | AverageMonthlyFMVOfSecAmt |
| Average Monthly Cash Balances | $21,643 | AverageMonthlyCashBalancesAmt |
| FMV All Other Noncharitable Ast | $0 | FMVAllOtherNoncharitableAstAmt |
| Total FMV Of Unused Assets | $562,321 | TotalFMVOfUnusedAssetsAmt |
| Reduction Claimed | $0 | ReductionClaimedAmt |
| Acquisition Indebtedness | $0 | AcquisitionIndebtednessAmt |
| Adjusted Total FMV Of Unused Ast | $562,321 | AdjustedTotalFMVOfUnusedAstAmt |
| Cash Deemed Charitable | $8,435 | CashDeemedCharitableAmt |
| Net Vl Noncharitable Assets | $553,886 | NetVlNoncharitableAssetsAmt |
| Minimum Investment Return | $27,694 | MinimumInvestmentReturnAmt |
Distributable Amount DistributableAmountGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Minimum Investment Return | $27,694 | MinimumInvestmentReturnAmt |
| Tax Based On Investment Income | $1,195 | TaxBasedOnInvestmentIncomeAmt |
| Total Tax | $1,195 | TotalTaxAmt |
| Distributable Before Adj | $26,499 | DistributableBeforeAdjAmt |
| Recoveries Qualfied Distri | $0 | RecoveriesQualfiedDistriAmt |
| Distributable Before Ded | $26,499 | DistributableBeforeDedAmt |
| Deduction From Distributable | $0 | DeductionFromDistributableAmt |
| Distributable As Adjusted | $26,499 | DistributableAsAdjustedAmt |
PF Qualifying Distributions PFQualifyingDistributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expenses And Contributions | $164,970 | ExpensesAndContributionsAmt |
| Program Related Invst Total | $0 | ProgramRelatedInvstTotalAmt |
| Qualifying Distributions | $164,970 | QualifyingDistributionsAmt |
Undistributed Income UndistributedIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Distributable As Adjusted | $26,499 | DistributableAsAdjustedAmt |
| Undistributed Income PY | $0 | UndistributedIncomePYAmt |
| Total For Prior Years | $0 | TotalForPriorYearsAmt |
| Excess Distribution Cyov Yr5 | $108,049 | ExcessDistributionCyovYr5Amt |
| Excess Distribution Cyov Yr4 | $121,980 | ExcessDistributionCyovYr4Amt |
| Excess Distribution Cyov Yr3 | $144,701 | ExcessDistributionCyovYr3Amt |
| Excess Distribution Cyov Yr2 | $143,437 | ExcessDistributionCyovYr2Amt |
| Excess Distribution Cyov Yr1 | $121,368 | ExcessDistributionCyovYr1Amt |
| Total Excess Distribution Cyov | $639,535 | TotalExcessDistributionCyovAmt |
| Qualifying Distributions | $164,970 | QualifyingDistributionsAmt |
| Applied To Year1 | $0 | AppliedToYear1Amt |
| Applied To Prior Years | $0 | AppliedToPriorYearsAmt |
| Treated As Distri From Corpus | $0 | TreatedAsDistriFromCorpusAmt |
| Applied To Current Year | $26,499 | AppliedToCurrentYearAmt |
| Remaining Distri From Corpus | $138,471 | RemainingDistriFromCorpusAmt |
| Excess Distri Cyov App CY Corpus | $0 | ExcessDistriCyovAppCYCorpusAmt |
| Excess Distribution Cyov App CY | $0 | ExcessDistributionCyovAppCYAmt |
| Total Corpus | $778,006 | TotalCorpusAmt |
| Prior Year Undistributed Incm | $0 | PriorYearUndistributedIncmAmt |
| Prior Year Deficiency Or Tax | $0 | PriorYearDeficiencyOrTaxAmt |
| Taxable1 | $0 | Taxable1Amt |
| Taxable2 | $0 | Taxable2Amt |
| Undistributed Income CY | $0 | UndistributedIncomeCYAmt |
| Corpus Distri170b1 E Or4942g3 | $0 | CorpusDistri170b1EOr4942g3Amt |
| Excess Distri Cyov From Yr5 | $108,049 | ExcessDistriCyovFromYr5Amt |
| Excess Distri Cyov To Next Yr | $669,957 | ExcessDistriCyovToNextYrAmt |
| Excess From Year4 | $121,980 | ExcessFromYear4Amt |
| Excess From Year3 | $144,701 | ExcessFromYear3Amt |
| Excess From Year2 | $143,437 | ExcessFromYear2Amt |
| Excess From Year1 | $121,368 | ExcessFromYear1Amt |
| Excess From Current Year | $138,471 | ExcessFromCurrentYearAmt |
Supplementary Information SupplementaryInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributing Manager | MARTIN D COHEN | ContributingManagerNm |
Application Submission Info ApplicationSubmissionInfoGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Recipient Person | MARTIN D COHEN | RecipientPersonNm |
Recipient US Address RecipientUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 2851 BAGLYOS CIRCLE STE 200 | AddressLine1Txt |
| City | BETHLEHEM | CityNm |
| State Abbreviation | PA | StateAbbreviationCd |
| ZIP | 18020 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Recipient Phone | 6102580111 | RecipientPhoneNum |
| Form And Info And Materials | SHOULD BE REQUESTED FROM ABOVE; INCLUDE FINANCIAL & ACADEMIC INFORMATION | FormAndInfoAndMaterialsTxt |
| Submission Deadlines | NO | SubmissionDeadlinesTxt |
| Restrictions On Awards | NO | RestrictionsOnAwardsTxt |
Grant Or Contribution Pd Dur Yr GrantOrContributionPdDurYrGrp (45 entries)
| Address Line1RecipientUSAddress/AddressLine1Txt | CityRecipientUSAddress/CityNm | State AbbreviationRecipientUSAddress/StateAbbreviationCd | ZIPRecipientUSAddress/ZIPCd | Recipient RelationshipRecipientRelationshipTxt | Recipient Foundation StatusRecipientFoundationStatusTxt | Grant Or Contribution PurposeGrantOrContributionPurposeTxt | AmtAmt |
|---|---|---|---|---|---|---|---|
| ANTI-DEFAMATION LEAGUE | |||||||
| 605 THIRD AVENUE | NEW YORK | NY | 10158 | NONE | PC | CHARITIES | $250 |
| ARTSQUEST FOUNDATION | |||||||
| 25 WEST THIRD STREET | BETHLEHEM | PA | 18015 | NONE | PC | CHARITIES | $7,500 |
| BEST SCHOLARS | |||||||
| 345 BEAVER RUN DRIVE | NAZARETH | PA | 18064 | NONE | PC | SCHOLARSHIP | $2,500 |
| BALLET GUILD OF LEHIGH VALLEY | |||||||
| 556 MAIN STREET | BETHLEHEM | PA | 18018 | NONE | PC | CHARITIES | $2,500 |
| BIG BROTHERS BIG SISTERS OF THE LV | |||||||
| 41 S CARLISLE ST | ALLENTOWN | PA | 18109 | NONE | PC | CHARITIES | $250 |
| BNAI SHALOM | |||||||
| 1545 BUSHKILL ST | EASTON | PA | 18042 | NONE | PC | CHARITIES | $430 |
| BOYS & GIRLS CLUB OF EASTON | |||||||
| PO BOX 741 | EASTON | PA | 180440741 | NONE | PC | CHARITIES | $13,226 |
| CAMELOT FOR CHILDREN | |||||||
| 2354 W EMMAUS AVE | ALLENTOWN | PA | 18103 | NONE | PC | CHARITIES | $500 |
| CATHOLIC CHARITIES | |||||||
| 900 SOUTH WOODWARD STREET | ALLENTWON | PA | 18103 | NONE | PC | CHARITIES | $1,000 |
| COMMUNITIES IN SCHOOL | |||||||
| 234 STATE ST | HARRISBURG | PA | 17101 | NONE | PC | CHARITIES | $1,250 |
| COMMUNITIES IN SCHOOL | |||||||
| 234 STATE ST | HARRISBURG | PA | 17101 | NONE | PC | SCHOLARSHIP | $1,250 |
| COMMUNITY SERVICE FOR CHILDREN | |||||||
| 1520 HANOVER AVE | ALLENTOWN | PA | 18109 | NONE | PC | CHARITIES | $309 |
| CROSS BORDERS CIVILIAN FOUNDATION | |||||||
| 410 E 9TH ST 2 | NEW YORK CITY | NY | 10009 | NONE | PC | CHARITIES | $1,000 |
| DELTA COMMUNITY SUPPORTS | |||||||
| 1777 SENTRY PARKWAY WEST | BLUE BELL | PA | 19422 | NONE | PC | CHARITIES | $1,725 |
| EASTON POLICE BICYCLE FUNDRAISER | |||||||
| 48 N 4TH STREET | EASTON | PA | 18042 | NONE | PC | CHARITIES | $3,100 |
| FOLDS OF HONOR | |||||||
| 5971 N PATRIOT DRIVE | OWASSO | OK | 74055 | NONE | PC | CHARITIES | $750 |
| HALO | |||||||
| 1330 BOYLSTON ST | CHESTNUT HILL | MA | 02467 | NONE | PC | CHARITIES | $500 |
| JEWISH FAMILY SERVICE | |||||||
| 2004 WEST ALLEN STREET | ALLENTOWN | PA | 18104 | NONE | PC | CHARITIES | $750 |
| JEWISH FEDERATION OF LEHIGH VALLEY | |||||||
| 702 N 22ND STREET | ALLENTOWN | PA | 181043904 | NONE | PC | CHARITIES | $22,000 |
| KYLE HARRIS | |||||||
| C/O 2851 BAGLYOS CIRCLE 200 | BETHLEHEM | PA | 18020 | NONE | I | SCHOLARSHIP | $150 |
| LEHIGH COUNTY HUMANE SOCIETY | |||||||
| 640 DIXON ST | ALLENTOWN | PA | 18103 | NONE | PC | CHARITIES | $250 |
| MINSI TRAIL COUNCIL BSA | |||||||
| PO BOX 20624 | LEHIGH VALLEY | PA | 180020624 | NONE | PC | CHARITIES | $750 |
| MIRACLE LEAGUE OF NORTHAMPTON COUNTY | |||||||
| PO BOX 3424 | PALMER | PA | 180433424 | NONE | PC | CHARITIES | $2,500 |
| NATIONAL KIDNEY FOUNDATION | |||||||
| 30 EAST 33RD ST | NEW YORK | NY | 10016 | NONE | PC | CHARITIES | $250 |
| NATIONAL WWII MUSEUM | |||||||
| PO BOX 758571 | TOPEKA | KS | 666758571 | NONE | PC | CHARITIES | $150 |
| NCBA CHARITABLE FOUNDATION | |||||||
| 155 S 9TH STREET | EASTON | PA | 18042 | NONE | PC | CHARITIES | $250 |
| NORTHAMPTON COMMUNITY COLLEGE | |||||||
| 3835 GREEN POND ROAD | BETHLEHEM | PA | 18020 | NONE | PC | CHARITIES | $10,000 |
| PENN STATE LEHIGH VALLEY CAMPUS | |||||||
| 2809 SAUCON VALLEY ROAD | CENTER VALLEY | PA | 18034 | NONE | PC | SCHOLARSHIP | $5,000 |
| PENN STATE UNIVERISTY | |||||||
| ONE OLD MAIN | UNIVERSITY PARK | PA | 16802 | NONE | PC | CHARITIES | $100 |
| PENN STATE UNIVERSITY | |||||||
| ONE OLD MAIN | UNIVERSITY PARK | PA | 16802 | NONE | PC | SCHOLARSHIP | $5,000 |
| PHILLIPSBURG HIGH SCHOOL | |||||||
| 1 STATELINER BLVD | PHILLIPSBURG | NJ | 08865 | NONE | PC | CHARITES | $125 |
| QUAKERTOWN FOOD PANTRY | |||||||
| PO BOX 278 | QUAKERTOWN | PA | 18951 | NONE | PC | CHARITIES | $4,954 |
| ROOSEVELT SCHOOL | |||||||
| 210 W SUSQUEHANNA ST | ALLENTOWN | PA | 18103 | NONE | PC | CHARITEIS | $3,956 |
| SAFE HARBOR | |||||||
| 536 BUSHKILL DR | EASTON | PA | 18042 | NONE | PC | CHARITIES | $250 |
| SECOND HARVEST FOOD BANK | |||||||
| 6969 SILVER CREST ROAD | NAZARETH | PA | 18064 | NONE | PC | CHARITIES | $250 |
| ST FRANCIS RETREAT HOUSE | |||||||
| 3918 CHIPMAN ROAD | EASTON | PA | 180453014 | NONE | PC | CHARITIES | $100 |
| STATE THEATRE | |||||||
| 453 NORTHAMPTON ST | EASTON | PA | 18042 | NONE | PC | CHARITIES | $250 |
| THE CHILDREN'S HOME OF EASTON | |||||||
| 2000 S 25TH ST | EASTON | PA | 18042 | NONE | PC | CHARITIES | $250 |
| THE GUY BOCK SCHOLARSHIP FUND | |||||||
| 1 STATELINER BLVD | PHILLIPSBURG | NJ | 08865 | NONE | PC | SCHOLARSHIP | $2,500 |
| THE NEIGHORHOOD CENTER | |||||||
| 902 PHILADELPHIA RD | EASTON | PA | 18042 | NONE | PC | CHARITIES | $2,000 |
| TROOP 31 BOY SCOUTS | |||||||
| 250 E COLLEGE AVE | STATE COLLEGE | PA | 16801 | NONE | PC | CHARITIES | $320 |
| UAW TOY DRIVE | |||||||
| C/O 8000 E JEFFERSON AVE | DETROIT | MI | 48214 | NONE | PC | CHARITIES | $3,000 |
| UNITED WAY OF GREATER LV | |||||||
| 1110 AMERICAN PARKWAY NE | ALLENTOWN | PA | 181099137 | NONE | PC | CHARITIES | $35,000 |
| VICTORY HOUSE OF LEHIGH VALLEY | |||||||
| 314 FILLMORE STREET | BETHLEHEM | PA | 18018 | NONE | PC | CHARITIES | $250 |
| VOLUNTEER CENTER OF THE LEHIGH VALLEY | |||||||
| 25 W 3RD ST | BETHLEHEM | PA | 18015 | NONE | PC | CHARITIES | $500 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Grant Or Contri Pd Dur Yr | $138,895 | TotalGrantOrContriPdDurYrAmt |
| Total Grant Or Contri Apprv Fut | $0 | TotalGrantOrContriApprvFutAmt |
Analysis Income Producing Acty AnalysisIncomeProducingActyGrp
Dividends And Interest From Sec Dtl DividendsAndInterestFromSecDtl
| Field | Value | IRS element (for citing) |
|---|---|---|
| Exclusion | 14 | ExclusionCd |
| Exclusion | $1,253 | ExclusionAmt |
Other Investment Income OtherInvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Exclusion | 01 | ExclusionCd |
| Exclusion | $39 | ExclusionAmt |
Gain Sales Ast Oth Than Invntry GainSalesAstOthThanInvntryGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Exclusion | 18 | ExclusionCd |
| Exclusion | $21,116 | ExclusionAmt |
Subtotals Incm Producing Acty SubtotalsIncmProducingActyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Unrelated Business Taxbl Incm | $0 | UnrelatedBusinessTaxblIncmAmt |
| Exclusion | $22,408 | ExclusionAmt |
| Related Or Exempt Function Incm | $0 | RelatedOrExemptFunctionIncmAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Income Producing Acty | $22,408 | TotalIncomeProducingActyAmt |
Trnsfr Trans Rln Nonchrtbl EO TrnsfrTransRlnNonchrtblEOGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Trnsfr Of Cash To Nonchrtbl EO | 0 | TrnsfrOfCashToNonchrtblEOInd |
| Trnsfr Other Asset Nonchrtbl EO | 0 | TrnsfrOtherAssetNonchrtblEOInd |
| Sales Or Exchanges Of Assets | 0 | SalesOrExchangesOfAssetsInd |
| Purchase Of Assets Nonchrtbl EO | 0 | PurchaseOfAssetsNonchrtblEOInd |
| Rental Of Facilities Oth Assets | 0 | RentalOfFacilitiesOthAssetsInd |
| Reimbursement Arrangements | 0 | ReimbursementArrangementsInd |
| Loans Or Loan Guarantees | 0 | LoansOrLoanGuaranteesInd |
| Performance Of Services Etc | 0 | PerformanceOfServicesEtcInd |
| Sharing Of Facilities Etc | 0 | SharingOfFacilitiesEtcInd |
| Relationships Nonchrtbl EO | 0 | RelationshipsNonchrtblEOInd |
Schedule B IRS990ScheduleB
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization501c3 Exempt PF | Yes (X) | Organization501c3ExemptPFInd |
| General Rule | Yes (X) | GeneralRuleInd |
Contributor Information ContributorInformationGrp (2 entries)
| ContributorContributorNum | Address Line1ContributorUSAddress/AddressLine1Txt | CityContributorUSAddress/CityNm | State AbbreviationContributorUSAddress/StateAbbreviationCd | ZIPContributorUSAddress/ZIPCd | Total ContributionsTotalContributionsAmt | Noncash ContributionNoncashContributionInd |
|---|---|---|---|---|---|---|
| MARTIN D COHEN | ||||||
| 1 | 2851 BAGLYOS CIRCLE STE 200 | BETHLEHEM | PA | 18020 | $59,364 | Yes (X) |
| MARTIN D COHEN | ||||||
| 2 | 2851 BAGLYOS CIRCLE STE 200 | BETHLEHEM | PA | 18020 | $24,962 | Yes (X) |
Non Cash Property Contribution NonCashPropertyContributionGrp (2 entries)
| ContributorContributorNum | Noncash PropertyNoncashPropertyDesc | Fair Market ValueFairMarketValueAmt | ReceivedReceivedDt |
|---|---|---|---|
| 1 | 808 SHARES INVESCO SMALL CAP | $59,364 | 2022-10-24 |
| 2 | 176 SHARES INVESCO S&P 500 | $24,962 | 2022-12-29 |
Accounting Fees Schedule AccountingFeesSchedule
Accounting Fees Detail AccountingFeesDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Category | PROFESSIONAL FEES | CategoryTxt |
| Amt | $4,725 | Amt |
| Net Investment Income | $1,575 | NetInvestmentIncomeAmt |
| Disbursements Charitable Prps | $1,575 | DisbursementsCharitablePrpsAmt |
All Oth Prog Rltd Investments Sch AllOthProgRltdInvestmentsSch
All Other Program Related Invst AllOtherProgramRelatedInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | NONE | Desc |
| Amt | $0 | Amt |
Investments Corp Stock Schedule InvestmentsCorpStockSchedule
Investments Corporate Stock InvestmentsCorporateStockGrp (8 entries)
| StockStockNm | EOY Book ValueEOYBookValueAmt | EOYFMVEOYFMVAmt |
|---|---|---|
| BANC OF CALIFORNIA | $20,790 | $15,930 |
| BERKSHIRE HATHAWAY | $150,173 | $310,754 |
| BLACKROCK SCIENCE & TECH | $18,286 | $7,820 |
| CALFIORNIA BANCORP | $29,844 | $42,804 |
| FIRST EAGLE GLOBAL | $37,750 | $46,274 |
| INVESCO S&P 500 | $24,962 | $24,860 |
| INVESCO SMALL CAP | $29,976 | $29,686 |
| SPDR S&P 500 ETF | $34,812 | $27,917 |
Investments Other Schedule2 InvestmentsOtherSchedule2
Investments Other InvestmentsOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Category Or Item | ABERNATHY GROUP GROWTH | CategoryOrItemTxt |
| Listed At Cost Or FMV | AT COST | ListedAtCostOrFMVCd |
| Book Value | $130 | BookValueAmt |
| EOYFMV | $130 | EOYFMVAmt |
Other Assets Schedule OtherAssetsSchedule
Other Assets Schedule OtherAssetsScheduleGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | RECEIVABLE - OTHER | Desc |
| BOY Book Value | $597 | BOYBookValueAmt |
Other Expenses Schedule OtherExpensesSchedule
Other Expenses Schedule OtherExpensesScheduleGrp (4 entries)
| DescDesc | Revenue And Expenses Per BooksRevenueAndExpensesPerBooksAmt | Net Investment IncomeNetInvestmentIncomeAmt | Disbursements Charitable PrpsDisbursementsCharitablePrpsAmt |
|---|---|---|---|
| OFFICE | $755 | $0 | $0 |
| INVESTMENT DEDUCTIONS | $149 | $149 | $0 |
| OUTSIDE SERVICES | $24,500 | $0 | $24,500 |
| MISCELLANEOUS | $691 | $0 | $0 |
Other Income Schedule2 OtherIncomeSchedule2
Other Income Detail OtherIncomeDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | ABERNATHY GROUP GROWTH | Desc |
| Revenue And Expenses Per Books | $39 | RevenueAndExpensesPerBooksAmt |
| Net Investment Income | $20 | NetInvestmentIncomeAmt |
| Adjusted Net Income | $39 | AdjustedNetIncomeAmt |
Taxes Schedule TaxesSchedule
Taxes Detail TaxesDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Category | TAXES ON NET INVESTMENT INCOME | CategoryTxt |
| Amt | $1,117 | Amt |
| Net Investment Income | $0 | NetInvestmentIncomeAmt |
| Disbursements Charitable Prps | $0 | DisbursementsCharitablePrpsAmt |
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