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Nonprofit · EIN 58-1817525

THE ELLIOTT AND JUDITH N COHEN CHARITABLE FOUNDATION INC

Tax-exempt · ATLANTA, GA 30345

Financials

−$14K$48K2023$49K$57K2024$46K$58K2025
Revenue Expenses · by fiscal year end
Financials of THE ELLIOTT AND JUDITH N COHEN CHARITABLE FOUNDATION INC by year, from its e-filed returns
Year endedFormRevenueExpensesNet incomeTotal assetsLiabilitiesNet assets
December 31, 2025990-PF$46,380$58,330-$11,950$781,547$0$781,547
December 31, 2024990-PF$48,527$56,699-$8,172$793,497$0$793,497
December 31, 2023990-PF-$13,961$47,709-$61,670$801,669$0$801,669
Financial details: 990-PF for the year ended December 31, 2025

Revenue

Dividends
$17,184
Net gain from sales of assets
$29,196

Expenses

Grants and similar amounts paid
$45,260
Compensation of officers, directors and key employees
$0
Disbursements for charitable purposes
$45,260
Excise tax on investment income
$558

Balance sheet and other

Total assets, start of year
$793,497
Total assets, end of year
$781,547
Total liabilities, end of year
$0
Net assets, end of year
$781,547
Fair market value of assets
$986,726
Qualifying distributions
$45,260
Net investment income
$46,380

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
JILL COHEN
66 MONET CT NW, ATLANTA, GA 303272108
CEO0$0
MICHAEL E AXELROD
1467 COUNCIL BLUFF DR NE, ATLANTA, GA 30345
CFO0$0
MICHAEL MERLIN
3060 PEACHTREE RD NW STE 110, ATLANTA, GA 30305
SECRETARY0$0
990-PF for the year ended December 31, 2024: 2 people
NameTitleHours / weekCompensation
JILL COHEN
2612 ARLENE WAY NE, ATLANTA, GA 30305
PRESIDENT0$0
MICHAEL E AXELROD
1467 COUNCIL BLUFF DR NE, ATLANTA, GA 30345
VP/TREASURER0$0
990-PF for the year ended December 31, 2023: 2 people
NameTitleHours / weekCompensation
JILL COHEN
2612 ARLENE WAY NE, ATLANTA, GA 30305
PRESIDENT0$0
MICHAEL E AXELROD
1467 COUNCIL BLUFF DR NE, ATLANTA, GA 30345
VP/TREASURER0$0

Address and contacts

Address (IRS master file)
1467 COUNCIL BLUFF DR NE, ATLANTA, GA 30345-4178
Signed the 990-PF
JILL COHEN, PRESIDENT
Phone
(770) 595-9292
Return prepared by
GTC ADVISORY GROUP LLC

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
58-1817525
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
1989
Accounting year ends
December
Files
Form 990-PF
Assets (IRS master file)
$781,547
Income (IRS master file)
$387,383

Filing history

FormYear endedRevenueExpensesAssetsReturn
990-PFDecember 2025$46,380$58,330$781,547XML
990-PFDecember 2024$48,527$56,699$793,497XML
990-PFDecember 2023-$13,961$47,709$801,669XML
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 58-1817525).

Questions about THE ELLIOTT AND JUDITH N COHEN CHARITABLE FOUNDATION INC

What is the EIN of THE ELLIOTT AND JUDITH N COHEN CHARITABLE FOUNDATION INC?
The employer identification number (EIN) of THE ELLIOTT AND JUDITH N COHEN CHARITABLE FOUNDATION INC is 58-1817525.
Is THE ELLIOTT AND JUDITH N COHEN CHARITABLE FOUNDATION INC tax-exempt?
Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1989.
Are donations to THE ELLIOTT AND JUDITH N COHEN CHARITABLE FOUNDATION INC tax-deductible?
Yes. It is listed in IRS Publication 78 (Private foundation, 30% limit).
Which annual return does THE ELLIOTT AND JUDITH N COHEN CHARITABLE FOUNDATION INC file?
Form 990-PF. Private foundations file every year.
When is the next return of THE ELLIOTT AND JUDITH N COHEN CHARITABLE 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 THE ELLIOTT AND JUDITH N COHEN CHARITABLE 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 THE ELLIOTT AND JUDITH N COHEN CHARITABLE 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 THE ELLIOTT AND JUDITH N COHEN CHARITABLE FOUNDATION INC have?
On its 990-PF for the year ended December 31, 2025 it reported revenue of $46,380, expenses of $58,330 and total assets of $781,547 at year end.

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