Nonprofit · EIN 92-0198357
HERMAN BERTHA & A FRIEDMAN COHEN FUND
Tax-exempt · N BETHESDA, MD 20852
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990-PF | $101,811 | $15,314 | $86,497 | $424,042 | $0 | $424,042 |
| December 31, 2024 | 990-PF | $5,413 | $978 | $4,435 | $338,092 | $0 | $338,092 |
| December 31, 2023 | 990-PF | $5,269 | $3,795 | $1,474 | $299,647 | $0 | $299,647 |
Financial details: 990-PF for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $2,850
- Dividends
- $4,316
- Interest
- $5
- Net gain from sales of assets
- $93,826
- Other income
- $814
Expenses
- Grants and similar amounts paid
- $15,250
- Disbursements for charitable purposes
- $15,250
- Excise tax on investment income
- $1,375
Balance sheet and other
- Total assets, start of year
- $338,092
- Total assets, end of year
- $424,042
- Total liabilities, end of year
- $0
- Net assets, end of year
- $424,042
- Fair market value of assets
- $2,071,482
- Qualifying distributions
- $15,250
- Net investment income
- $98,956
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 |
|---|---|---|---|
| RUTH R COHEN 6105 NIGHTSHADE CT, N BETHESDA, MD 20852 | PRESIDENT | 0 | $0 |
| BENJAMIN COHEN 6105 NIGHTSHADE CT, N BETHESDA, MD 20852 | SEC'Y/TREAS | 0 | $0 |
| BARBARA E COHEN 6108 FALLEN OAK CT, BETHESDA, MD 20817 | VICE PRES | 0 | $0 |
990-PF for the year ended December 31, 2024: 3 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| RUTH R COHEN 6105 NIGHTSHADE CTNO, BETHESDA, MD 20852 | PRESIDENT | 2 | $0 |
| BENJAMIN COHEN 6105 NIGHTSHADE, CTNBETHESDA, MD 20852 | SECY/TREAS | 2 | $0 |
| BARBARA E COHEN 6408 FALLEN OAK, CTBETHESDA, MD 20817 | VICEPRES. | 1 | $0 |
990-PF for the year ended December 31, 2023: 3 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| RUTH R COHEN 6105 NIGHTSHADE CTNO, BETHESDA, MD 20852 | PRESIDENT | 2 | $0 |
| BENJAMIN COHEN 6105 NIGHTSHADE, CTNBETHESDA, MD 20852 | SEC'Y/TREAS | 2 | $0 |
| BARBARA E COHEN 6408 FALLEN OAK, CTBETHESDA, MD 20817 | VICEPRES. | 1 | $0 |
Address and contacts
- Address (IRS master file)
- 6105 NIGHTSHADE CT, N BETHESDA, MD 20852-3409
- In care of
- % S GROSS
- Signed the 990-PF
- RUTH R COHEN, PRESIDENT
- Phone
- (240) 441-1462
- Return prepared by
- CASTELLI AND ASSOCIATES INC
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
- 92-0198357
- 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
- 2004
- Accounting year ends
- December
- Files
- Form 990-PF
- Category (NTEE)
- Philanthropy, voluntarism and grantmaking foundations (T22)
- Assets (IRS master file)
- $424,042
- Income (IRS master file)
- $148,778
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990-PF | December 2025 | $101,811 | $15,314 | $424,042 | XML |
| 990-PF | December 2024 | $5,413 | $978 | $338,092 | XML |
| 990-PF | December 2023 | $5,269 | $3,795 | $299,647 | 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 92-0198357).
Questions about HERMAN BERTHA & A FRIEDMAN COHEN FUND
- What is the EIN of HERMAN BERTHA & A FRIEDMAN COHEN FUND?
- The employer identification number (EIN) of HERMAN BERTHA & A FRIEDMAN COHEN FUND is 92-0198357.
- Is HERMAN BERTHA & A FRIEDMAN COHEN FUND tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2004.
- Are donations to HERMAN BERTHA & A FRIEDMAN COHEN FUND tax-deductible?
- Yes. It is listed in IRS Publication 78 (Private foundation, 30% limit).
- Which annual return does HERMAN BERTHA & A FRIEDMAN COHEN FUND file?
- Form 990-PF. Private foundations file every year.
- When is the next return of HERMAN BERTHA & A FRIEDMAN COHEN FUND 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 HERMAN BERTHA & A FRIEDMAN COHEN FUND 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 HERMAN BERTHA & A FRIEDMAN COHEN FUND?
- The 990-PF for the year ended December 31, 2025 lists 3 people; 0 received compensation from the organization.
- How much revenue does HERMAN BERTHA & A FRIEDMAN COHEN FUND have?
- On its 990-PF for the year ended December 31, 2025 it reported revenue of $101,811, expenses of $15,314 and total assets of $424,042 at year end.
Other nonprofits in N BETHESDA
- BUSINESS EDUCATION FUND EIN 84-2969730 · last filed 990 for 2024
- LENORE A ENGLAND FOUNDATION INC EIN 88-3112122 · last filed 990-PF for 2024
- CALVIN J LI MEMORIAL FOUNDATION INC EIN 47-5070976 · last filed 990-PF for 2025
- ST FLORIAN FOUNDATION INC EIN 52-2005523 · last filed 990-PF for 2025
- RFS GIVES BACK FOUNDATION INC EIN 61-1583300 · last filed 990-PF for 2025
- SIDNEY M & PHYLLIS O BRESLER FOUNDATION INC EIN 45-4983226 · last filed 990-PF for 2024
- MEDICAL TECHNOLOGY ENTERPRISE CONSORTIUM EIN 47-4960128 · last filed 990 for 2024
- SODEXHO INC EIN 31-1639556 · last filed 990 for 2025
All nonprofits in N BETHESDA · Maryland · Philanthropy, voluntarism and grantmaking foundations