Nonprofit · EIN 20-2262822
SAM L COHEN FOUNDATION
Also known as JOHN SHOOS
Tax-exempt · PORTLAND, ME 04101
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990-PF | $3,995,221 | $4,194,754 | -$199,533 | $27,992,208 | $0 | $27,992,208 |
| December 31, 2024 | 990-PF | $3,923,912 | $3,293,315 | $630,597 | $28,191,741 | $0 | $28,191,741 |
| December 31, 2023 | 990-PF | $2,899,450 | $3,074,430 | -$174,980 | $27,561,144 | $0 | $27,561,144 |
Financial details: 990-PF for the year ended December 31, 2025
Revenue
- Dividends
- $1,020,117
- Net gain from sales of assets
- $934,816
- Other income
- $2,040,288
Expenses
- Grants and similar amounts paid
- $3,345,408
- Compensation of officers, directors and key employees
- $251,830
- Salaries, compensation and benefits (total)
- $167,152
- Disbursements for charitable purposes
- $3,864,571
- Excise tax on investment income
- $51,600
Balance sheet and other
- Total assets, start of year
- $28,191,741
- Total assets, end of year
- $27,992,208
- Total liabilities, end of year
- $0
- Net assets, end of year
- $27,992,208
- Fair market value of assets
- $34,543,982
- Qualifying distributions
- $3,864,571
- Net investment income
- $3,995,221
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.
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| JOHN SHOOS 83 GOUDY STREET, SOUTH PORTLAND, ME 04106 | EXECUTIVE DIRECTOR | 40 | $184,830 | $9,242 |
| DANA BALDWIN 22 FREE STREET STE 401, PORTLAND, ME 04101 | SENIOR PROGRAM OFFIC Highest-paid employee | 40 | $106,382 | $21,862 |
| GLORIA NICHOLSON 22 FREE STREET STE 401, PORTLAND, ME 04101 | FINANCE & GRANTS MAN Highest-paid employee | 30 | $60,770 | $4,539 |
| JEROME F GOLDBERG ESQ PO BOX 1123, PORTLAND, ME 04104 | DIRECTOR, CHAIR | 10 | $18,500 | $0 |
| JEFFREY A NATHANSON ESQ 8 MERION WAY, CUMBERLAND, ME 04021 | DIRECTOR, PRESIDENT | 10 | $18,500 | $0 |
| EDWARD K SIMENSKY CPA 268 MAIN STREET PO BOX 760, SACO, ME 04072 | DIRECTOR, TREASURER | 2 | $15,000 | $0 |
| SHERRY P BRODER ESQ 7 WATERFRONT PLAZA SUITE 400 500, ALA MOANA BLVD, HONOLULU, HI 96813 | DIRECTOR, SECRETARY | 2 | $15,000 | $0 |
990-PF for the year ended December 31, 2024: 7 people
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| JOHN SHOOS 83 GOUDY STREET, SOUTH PORTLAND, ME 04106 | EXECUTIVE DIRECTOR | 40 | $156,235 | $18,331 |
| DANA BALDWIN 22 FREE STREET STE 401, PORTLAND, ME 04101 | SENIOR PROGRAM OFFIC Highest-paid employee | 40 | $100,360 | $19,548 |
| GLORIA NICHOLSON 22 FREE STREET STE 401, PORTLAND, ME 04101 | FINANCE & ADMINISTRA Highest-paid employee | 30 | $58,830 | $2,867 |
| JEROME F GOLDBERG ESQ PO BOX 1123, PORTLAND, ME 04104 | DIRECTOR, CHAIR | 10 | $18,500 | $0 |
| JEFFREY A NATHANSON ESQ BANKNORTH ONE PORTLAND SQUARE PO, BOX 9540, PORTLAND, ME 04112 | DIRECTOR, PRESIDENT | 10 | $18,500 | $0 |
| EDWARD K SIMENSKY CPA 268 MAIN STREET PO BOX 760, SACO, ME 04072 | DIRECTOR, TREASURER | 2 | $15,000 | $0 |
| SHERRY P BRODER ESQ 7 WATERFRONT PLAZA SUITE 400 500, ALA MOANA BLVD, HONOLULU, HI 96813 | DIRECTOR, SECRETARY | 2 | $15,000 | $0 |
990-PF for the year ended December 31, 2023: 7 people
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| JOHN SHOOS 83 GOUDY STREET, SOUTH PORTLAND, ME 04106 | EXECUTIVE DIRECTOR | 40 | $150,226 | $21,748 |
| DANA BALDWIN 22 FREE STREET STE 401, PORTLAND, ME 04101 | SENIOR PROGRAM OFFIC Highest-paid employee | 40 | $96,500 | $19,062 |
| GLORIA NICHOLSON 22 FREE STREET STE 401, PORTLAND, ME 04101 | FINANCE & ADMINISTRA Highest-paid employee | 30 | $56,625 | $2,831 |
| JEROME F GOLDBERG ESQ PO BOX 1123, PORTLAND, ME 04104 | DIRECTOR, CHAIR | 10 | $18,500 | $0 |
| JEFFREY A NATHANSON ESQ BANKNORTH ONE PORTLAND SQUARE PO, BOX 9540, PORTLAND, ME 04112 | DIRECTOR, PRESIDENT | 10 | $18,500 | $0 |
| EDWARD K SIMENSKY CPA 268 MAIN STREET PO BOX 760, SACO, ME 04072 | DIRECTOR, TREASURER | 2 | $15,000 | $0 |
| SHERRY P BRODER ESQ 7 WATERFRONT PLAZA SUITE 400 500, ALA MOANA BLVD, HONOLULU, HI 96813 | DIRECTOR, SECRETARY | 2 | $15,000 | $0 |
Address and contacts
- Address (IRS master file)
- 22 FREE ST STE 401, PORTLAND, ME 04101-3900
- Signed the 990-PF
- JEFFREY NATHANSON, PRESIDENT
- Phone
- (207) 871-5600
- Website
- WWW.SAMLCOHENFOUNDATION.ORG
- Return prepared by
- ALBIN RANDALL & BENNETT
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 year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | December 31, 2025 | May 15, 2026 | 990-PF on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990-PF on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990-PF on file |
IRS record
- EIN
- 20-2262822
- 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
- 2005
- Accounting year ends
- December
- Files
- Form 990-PF
- Category (NTEE)
- Philanthropy, voluntarism and grantmaking foundations (T20)
- Assets (IRS master file)
- $27,992,208
- Income (IRS master file)
- $6,796,204
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990-PF | December 2025 | $3,995,221 | $4,194,754 | $27,992,208 | XML |
| 990-PF | December 2024 | $3,923,912 | $3,293,315 | $28,191,741 | XML |
| 990-PF | December 2023 | $2,899,450 | $3,074,430 | $27,561,144 | XML |
| 990-PF | December 2022 | – | – | – | IRS |
| 990-PF | December 2021 | – | – | – | IRS |
| 990-PF | December 2020 | – | – | – | IRS |
| 990-PF | December 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 20-2262822).
Questions about SAM L COHEN FOUNDATION
- What is the EIN of SAM L COHEN FOUNDATION?
- The employer identification number (EIN) of SAM L COHEN FOUNDATION is 20-2262822.
- Is SAM L COHEN FOUNDATION tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2005.
- Are donations to SAM L COHEN FOUNDATION tax-deductible?
- Yes. It is listed in IRS Publication 78 (Private foundation, 30% limit).
- Which annual return does SAM L COHEN FOUNDATION file?
- Form 990-PF. Private foundations file every year.
- When is the next return of SAM L COHEN FOUNDATION 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 SAM L COHEN FOUNDATION 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 SAM L COHEN FOUNDATION?
- The 990-PF for the year ended December 31, 2025 lists 7 people; 7 received compensation from the organization, the highest $184,830 (JOHN SHOOS, EXECUTIVE DIRECTOR).
- How much revenue does SAM L COHEN FOUNDATION have?
- On its 990-PF for the year ended December 31, 2025 it reported revenue of $3,995,221, expenses of $4,194,754 and total assets of $27,992,208 at year end.
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All nonprofits in PORTLAND · Maine · Philanthropy, voluntarism and grantmaking foundations