Hermanbertha & a Friedman Cohen Fund Inc

Nonprofit profile at a glance

EIN
920198357
IRS 990-PF coverage
2012–2025
Forms available
Form 990-PF 2025
Location
N Bethesda, MD, USA
Phone
2404411462
Rating
69
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Private Independent Foundations

Reported finances

Revenue
$101,811
Expenses
$15,314

Source: IRS Form 990-PF. Selected filing: tax year 2025. Amounts in USD.

Overview

Mission

Private Independent Foundations

What it reported funding in 2025

The foundation reported 3 filed grant rows totaling $15,250. The stated grant purposes included support descendents survivors, advisor for charitable orgs, and special ed in jewish day school.

Operating model

Revenue model
Mixed. The foundation's positive operating resources came from several sources; no one source provided a clear majority.
Distribution model
Grant intermediary. The foundation distributed 100% of its reported charitable disbursements as grants.
  • Includes asset-sale income: Asset-sale income is shown separately from recurring resources when classifying the revenue model.

The verdict

SUPPORTED - The filed numbers largely add up and a large share of spending goes to grants. No material rating questions were generated from the available inputs.

Rating breakdown

  • Grant Deployment: NotEnoughData
  • Cost Efficiency: 100
  • Transparency: 100
  • Compliance: 100
  • Endowment Health: 88

Detailed rating inputs

Grant Deployment

  • Grant deployment ratio: Limited

Cost Efficiency

  • Grant expense ratio: 99.6%; rating input score 100; 96th percentile among comparable filings

Transparency

  • Grant recipient disclosure: Yes; rating input score 100

Compliance

  • Foundation activity disclosures: 19 of 19 controls in place; rating input score 100
    • Property sale or exchange with a disqualified person: Pass
    • Borrowing from or lending to a disqualified person: Pass
    • Goods, services, or facilities involving a disqualified person: Pass
    • Compensation paid to a disqualified person: Pass
    • Assets transferred to a disqualified person: Pass
    • Payment to a government official: Pass
    • Uncorrected prior self-dealing: Pass
    • Prior-year undistributed income: Pass
    • Excess business holdings: Pass
    • Investments that may jeopardize charitable purposes: Pass
    • Uncorrected prior-year jeopardizing investments: Pass
    • Attempt to influence legislation: Pass
    • Attempt to influence an election: Pass
    • Individual grants for travel, study or similar purposes: Pass
    • Grants outside qualifying charitable organization categories: Pass
    • Spending for a noncharitable purpose: Pass
    • Funds received for a personal-benefit contract: Pass
    • Premiums paid on a personal-benefit contract: Pass
    • Prohibited tax-shelter transaction: Pass
  • Filing consistency checks: 9; rating input score 100

Endowment Health

  • Endowment-health comparison: 27.81; rating input score 88; 88th percentile among comparable filings

Details

  • Where the money goes: Financial trends and filed revenue, expense, asset, and liability detail
  • Grants: 100% of grant recipient detail disclosed
  • Payout: Filed payout detail
  • Trustees: Filed trustees detail
  • Self-dealing: 100% of reviewed questions answered “No”
  • Investments: 88th percentile for endowment coverage
  • Consistency: 9 of 9 current checks pass
  • Filing history: 14 filing years from 2012 to 2025
  • Contacts: How to reach this organization
  • Money network: 3 filed money-flow records
  • Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
  • People: Everyone the filings name, and which of them the filings identify by more than a name.