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        <CYDistributionYrRt>1.0</CYDistributionYrRt>
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      <Form990ScheduleAPartVIGrp>
        <FormAndLineReferenceDesc>PART IV, SEC D, LINES 2 &amp; 3</FormAndLineReferenceDesc>
        <ExplanationTxt>THE MELVIN S COHEN TRUST'S (THE TRUST) SUPPORTED ORGANIZATION IS THE MINNEAPLOIS JEWISH FEDERATION (MJF). THE TRUSTEES OF THE TRUST ENGAGE IN DIALOGUE WITH THE LEADERSHIP OF MJF REGARDING THE INVESTMENT OF THE TRUST'S ASSETS, AS WELL AS GRANTS TO FULFILL THE CHARITABLE PURPOSES OF MJF.</ExplanationTxt>
      </Form990ScheduleAPartVIGrp>
      <Form990ScheduleAPartVIGrp>
        <FormAndLineReferenceDesc>PART V, SEC D, LINE 8</FormAndLineReferenceDesc>
        <ExplanationTxt>THE SUPPORTED ORGANIZATION IS ATTENTIVE TO THE OPERATIONS OF THE TRUST. SEE HISTORICAL INFORMATION IN EXPLANATION FOR PART IV, SEC D, LINES 2 AND 3.</ExplanationTxt>
      </Form990ScheduleAPartVIGrp>
    </IRS990ScheduleA>
    <IRS990ScheduleI documentId="IRS990ScheduleI">
      <GrantRecordsMaintainedInd>true</GrantRecordsMaintainedInd>
      <RecipientTable>
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          <BusinessNameLine1Txt>MINNEAPOLIS JEWISH FED</BusinessNameLine1Txt>
        </RecipientBusinessName>
        <USAddress>
          <AddressLine1Txt>111 CHESHIRE LN STE 50</AddressLine1Txt>
          <CityNm>MINNETONKA</CityNm>
          <StateAbbreviationCd>MN</StateAbbreviationCd>
          <ZIPCd>55305</ZIPCd>
        </USAddress>
        <RecipientEIN>410693866</RecipientEIN>
        <IRCSectionDesc>501(c)(3)</IRCSectionDesc>
        <CashGrantAmt>2643108</CashGrantAmt>
        <PurposeOfGrantTxt>CHARITABLE, EDUCATION</PurposeOfGrantTxt>
      </RecipientTable>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>EXPLANATION FOR FORM 990, SCHEDULE I, PART 1, LINE 2</FormAndLineReferenceDesc>
        <ExplanationTxt>DOCUMENTATION IS REQUESTED FOR THE RECEIPT OF THE GRANT. ACKNOWLEDGEMENT OF FUND DISBURSEMENTS REQUESTED FROM RECIPIENTS FOR OUR FILES.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleI>
    <IRS990ScheduleO documentId="IRS990ScheduleO">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>EXPLANATION FOR FORM 990, PAGE 6, PART VI, LINE 7a</FormAndLineReferenceDesc>
        <ExplanationTxt>ARTICLE VIII (SUCCESSOR TRUSTEES): THIS ARTICLE STATES THAT EACH TRUSTEE SHALL HAVE THE RIGHT, AT ANY TIME AND FROM TIME TO TIME, TO APPOINT A SUCCESSOR TO HIM OR HER</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>EXPLANATION FOR FORM 990, PAGE 6, PART VI, LINE 8b</FormAndLineReferenceDesc>
        <ExplanationTxt>NO COMMITTEES EXIST</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 11-DESCRIPTION OF PROCESS FOR REVIEW</FormAndLineReferenceDesc>
        <ExplanationTxt>NO REVIEW PROCEDURE IN PLACE</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>EXPLANATION FOR FORM 990, PAGE 6, PART VI, LINE 9</FormAndLineReferenceDesc>
        <ExplanationTxt>AMY ALPINE, 5890 PRILL ROAD, EAU CLAIRE, WI 54701-8216; DAVID B ORBUCH, 2220 CEDAR LAKE PKWY, MINNEAPOLIS, MN 55416-3644</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>EXPLANATION FOR FORM 990, PAGE 6, PART VI, LINE 12c</FormAndLineReferenceDesc>
        <ExplanationTxt>CONFLICT OF INTEREST POLICY IS PART OF THE TRUST'S INVESTMENT POLICY STATEMENT, WHICH IS REVIEWED ANNUALLY BY THE TRUSTEES</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 19</FormAndLineReferenceDesc>
        <ExplanationTxt>UPON REQUEST</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>EXPLANATION FOR FORM 990, PART XI, LINE 9</FormAndLineReferenceDesc>
        <ExplanationTxt>TIMING DIFFERENCE FOR CD MATURITIES</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
    <IRS990ScheduleR documentId="IRS990ScheduleR">
      <IdRelatedTaxExemptOrgGrp>
        <DisregardedEntityName>
          <BusinessNameLine1Txt>MINNEAPOLIS JEWISH FEDERATION</BusinessNameLine1Txt>
        </DisregardedEntityName>
        <USAddress>
          <AddressLine1Txt>111 CHESHIRE LN STE 50</AddressLine1Txt>
          <CityNm>MINNETONKA</CityNm>
          <StateAbbreviationCd>MN</StateAbbreviationCd>
          <ZIPCd>55305</ZIPCd>
        </USAddress>
        <EIN>410693866</EIN>
        <PrimaryActivitiesTxt>RELIGIOUS/CULTURAL</PrimaryActivitiesTxt>
        <LegalDomicileStateCd>MN</LegalDomicileStateCd>
        <ExemptCodeSectionTxt>501(C)(3)</ExemptCodeSectionTxt>
        <PublicCharityStatusTxt>7</PublicCharityStatusTxt>
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      <GiftGrntCapContriFromOthOrgInd>false</GiftGrntCapContriFromOthOrgInd>
      <LoansOrGuaranteesToOtherOrgInd>false</LoansOrGuaranteesToOtherOrgInd>
      <LoansOrGuaranteesFromOthOrgInd>false</LoansOrGuaranteesFromOthOrgInd>
      <DivRelatedOrganizationInd>false</DivRelatedOrganizationInd>
      <AssetSaleToOtherOrgInd>false</AssetSaleToOtherOrgInd>
      <AssetPurchaseFromOtherOrgInd>false</AssetPurchaseFromOtherOrgInd>
      <AssetExchangeInd>false</AssetExchangeInd>
      <RentalOfFacilitiesToOthOrgInd>false</RentalOfFacilitiesToOthOrgInd>
      <RentalOfFcltsFromOthOrgInd>false</RentalOfFcltsFromOthOrgInd>
      <PerformOfServicesForOthOrgInd>false</PerformOfServicesForOthOrgInd>
      <PerformOfServicesByOtherOrgInd>false</PerformOfServicesByOtherOrgInd>
      <SharingOfFacilitiesInd>false</SharingOfFacilitiesInd>
      <PaidEmployeesSharingInd>false</PaidEmployeesSharingInd>
      <ReimbursementPaidToOtherOrgInd>false</ReimbursementPaidToOtherOrgInd>
      <ReimbursementPaidByOtherOrgInd>false</ReimbursementPaidByOtherOrgInd>
      <TransferToOtherOrgInd>false</TransferToOtherOrgInd>
      <TransferFromOtherOrgInd>false</TransferFromOtherOrgInd>
    </IRS990ScheduleR>
  </ReturnData>
</Return>