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Nonprofit · EIN 13-3746440

CRAIG & DEBORAH COGUT FOUNDATION INC

Tax-exempt · NEW YORK, NY 10036

Financials

$1K$3752023−$585K$3142024$2K$252025
Revenue Expenses · by fiscal year end
Financials of CRAIG & DEBORAH COGUT FOUNDATION INC by year, from its e-filed returns
Year endedFormRevenueExpensesNet incomeTotal assetsLiabilitiesNet assets
December 31, 2025990-PF$1,513$25$1,488$68,345$0$68,345
December 31, 2024990-PF-$585,350$314-$585,664$66,876$0$66,876
December 31, 2023990-PF$1,317$375$942$652,557$0$652,557
Financial details: 990-PF for the year ended December 31, 2025

Revenue

Contributions, gifts and grants
$0
Dividends
$1,513

Expenses

Grants and similar amounts paid
$0
Compensation of officers, directors and key employees
$0
Disbursements for charitable purposes
$25
Excise tax on investment income
$21

Balance sheet and other

Total assets, start of year
$66,876
Total assets, end of year
$68,345
Total liabilities, end of year
$0
Net assets, end of year
$68,345
Fair market value of assets
$66,568
Qualifying distributions
$25
Net investment income
$1,513

From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.

Officers, directors and key employees

As listed on the 990-PF for the year ended December 31, 2025, highest compensation first.

NameTitleHours / weekCompensation
CRAIG COGUT
C/O LH FRISHKOFF CO LLP546 5TH AVE, NEW YORK, NY 10036
PRESIDENT2$0
DEBORAH COGUT
C/O LH FRISHKOFF CO LLP546 5TH AVE, NEW YORK, NY 10036
TREASURY & SECRETARY2$0
STEPHEN COGUT
C/O LH FRISHKOFF CO LLP546 5TH AVE, NEW YORK, NY 10036
ASSISTANT SECRETARY0.5$0
990-PF for the year ended December 31, 2024: 3 people
NameTitleHours / weekCompensation
CRAIG COGUT
C/O LH FRISHKOFF CO LLP546 5TH AVE, NEW YORK, NY 10036
PRESIDENT2$0
DEBORAH COGUT
C/O LH FRISHKOFF CO LLP546 5TH AVE, NEW YORK, NY 10036
TREASURY & SECRETARY2$0
STEPHEN COGUT
C/O LH FRISHKOFF CO LLP546 5TH AVE, NEW YORK, NY 10036
ASSISTANT SECRETARY0.5$0
990-PF for the year ended December 31, 2023: 3 people
NameTitleHours / weekCompensation
CRAIG COGUT
C/O LH FRISHKOFF CO LLP546 5TH AVE, NEW YORK, NY 10036
PRESIDENT2$0
DEBORAH COGUT
C/O LH FRISHKOFF CO LLP546 5TH AVE, NEW YORK, NY 10036
TREASURY & SECRETARY2$0
STEPHEN COGUT
C/O LH FRISHKOFF CO LLP546 5TH AVE, NEW YORK, NY 10036
ASSISTANT SECRETARY0.5$0

Address and contacts

Address (IRS master file)
CO LH FRISHKOFF 546 5TH AVE 9 FL, NEW YORK, NY 10036-0000
In care of
% L H FRISHKOFF & CO
Signed the 990-PF
CRAIG COGUT, PRESIDENT
Phone
(212) 808-0070
Return prepared by
LH FRISHKOFF & CO LLP

What it must file and when

IRS records say it files Form 990-PF. Private foundations file every year. Its accounting year ends in December, so each return is due on the 15th day of the 5th month after that.

Tax yearYear endedDueIRS public records
2025December 31, 2025May 15, 2026990-PF on file
2024December 31, 2024May 15, 2025990-PF on file
2023December 31, 2023May 15, 2024990-PF on file

IRS record

EIN
13-3746440
Tax-exempt status
501(c)(3): Charitable, religious, educational or scientific organization
Foundation status
Private non-operating foundation
Donations deductible (Pub 78)
Private foundation, 30% limit
Exempt since
1994
Accounting year ends
December
Files
Form 990-PF
Assets (IRS master file)
$68,345
Income (IRS master file)
$1,513

Filing history

FormYear endedRevenueExpensesAssetsReturn
990-PFDecember 2025$1,513$25$68,345XML
990-PFDecember 2024-$585,350$314$66,876XML
990-PFDecember 2023$1,317$375$652,557XML
990-PFDecember 2022–––IRS
990-PFDecember 2021–––IRS
990-PFDecember 2020–––IRS
990-PFDecember 2018–––IRS

990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 13-3746440).

Questions about CRAIG & DEBORAH COGUT FOUNDATION INC

What is the EIN of CRAIG & DEBORAH COGUT FOUNDATION INC?
The employer identification number (EIN) of CRAIG & DEBORAH COGUT FOUNDATION INC is 13-3746440.
Is CRAIG & DEBORAH COGUT FOUNDATION INC tax-exempt?
Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1994.
Are donations to CRAIG & DEBORAH COGUT FOUNDATION INC tax-deductible?
Yes. It is listed in IRS Publication 78 (Private foundation, 30% limit).
Which annual return does CRAIG & DEBORAH COGUT FOUNDATION INC file?
Form 990-PF. Private foundations file every year.
When is the next return of CRAIG & DEBORAH COGUT FOUNDATION INC due?
The return for tax year 2026 (the year ending December 31, 2026) is due May 17, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
When did CRAIG & DEBORAH COGUT FOUNDATION INC last file with the IRS?
The latest return in the IRS public files is the 990-PF for the year ended December 2025.
Who are the officers and directors of CRAIG & DEBORAH COGUT FOUNDATION INC?
The 990-PF for the year ended December 31, 2025 lists 3 people; 0 received compensation from the organization.
How much revenue does CRAIG & DEBORAH COGUT FOUNDATION INC have?
On its 990-PF for the year ended December 31, 2025 it reported revenue of $1,513, expenses of $25 and total assets of $68,345 at year end.

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