The Craig & Deborah Cogut Foundation
The Craig & Deborah Cogut Foundation is a private foundation, based in New York, NY. IRS filing data is available from 2019 through 2025. As of 2025, the organization holds $68K in total assets. In 2025, it made $25 in qualifying distributions. Net investment income was $2K.
Key facts about The Craig & Deborah Cogut Foundation
- EIN
- 13-3746440
- Latest 990 filing
- Form 990-PF, 2025
- Total assets
- $68,345
Data from IRS Form 990-PF, 2025; updated September 2026.
Financial Overview
From 2025 IRS Form 990-PF · View filing
Total Assets
$68K
+2.2% YoY
Revenue
$2K
-100.3% YoY
Qualifying Distributions
$25
-92.0% YoY
Expenses
$25
-92.0% YoY
Under IRS private-foundation payout rules, The Craig & Deborah Cogut Foundation reported a distributable amount of $3K for 2025 — the minimum it must pay out in qualifying distributions.
How The Craig & Deborah Cogut Foundation gives
- In 2025 it paid out 1% of its IRS minimum distribution (the 5% rule). Foundations have until the end of the next year to meet it. Method
From the foundation's IRS Form 990-PF filings. Methodology.
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Geographic Focus
Where this funder awards grants
Cities
Giving Over Time
Total grant dollars and number of grants per year
In 2020 it made 2 grants totaling $149K.
Financial History
Multi-year comparison from IRS filings
| Metric | 2025 | 2024 | 2023 |
|---|---|---|---|
| Total Assets | $68,345 | $66,876 | $652,557 |
| Revenue | $1,513 | $-585,350 | $1,317 |
| Expenses | $25 | $314 | $375 |
| Qualifying Distributions | $25 | $314 | $375 |
| Net Investment Income | $1,513 | $1,387 | $1,220 |
| Distributable Amount | $3,208 | $3,140 | $3,181 |
Data update history
When this profile's IRS filing data changed on Grantable
- Updated Form 990-PF for fiscal year 2019 (received by the IRS May 11, 2020)
- Updated Form 990-PF for fiscal year 2020 (received by the IRS February 23, 2021)
- Updated Form 990-PF for fiscal year 2021 (received by the IRS March 11, 2022)
- Updated Form 990-PF for fiscal year 2022 (received by the IRS April 28, 2023)
- Updated Form 990-PF for fiscal year 2023 (received by the IRS May 6, 2024)
- Updated Form 990-PF for fiscal year 2024 (received by the IRS February 13, 2025)
- Updated Form 990-PF for fiscal year 2025 (received by the IRS February 11, 2026)
- IRS filings on file for fiscal years 2019–2025
Leadership & Key People
Officers and directors from IRS filings
The Craig & Deborah Cogut Foundation is led by Craig Cogut, President on every filing since 2019; none of the 3 officers listed in 2025 report compensation.
Officers on the 2025 filing
Craig Cogut
President
On filings since 2019
2 hrs/week
No compensation reported
Deborah Cogut
Treasury & Secretary
On filings since 2019
2 hrs/week
No compensation reported
Stephen Cogut
Assistant Secretary
On filings since 2019
0.5 hrs/week
No compensation reported
Data from IRS Form 990 filings, 2019–2025. "On filings since" is the earliest filing we hold that lists the person; hours are average hours per week as reported.
Frequently asked questions about The Craig & Deborah Cogut Foundation
How large is The Craig & Deborah Cogut Foundation?
The Craig & Deborah Cogut Foundation reported $68K in total assets on its 2025 IRS Form 990-PF. It paid out $25 in qualifying distributions that year, against a required minimum of $3K (roughly 5% of its investment assets). Falling short in one year is not a violation: foundations have until the end of the next year to meet the minimum.
Where does The Craig & Deborah Cogut Foundation operate?
The Craig & Deborah Cogut Foundation has awarded grants in District of Columbia, Massachusetts.
What is The Craig & Deborah Cogut Foundation's EIN?
The Craig & Deborah Cogut Foundation's EIN (Employer Identification Number) is 13-3746440. IRS Form 990 filing data is available on this page for 2019–2025.
Data last updated September 2026. Sourced from IRS Form 990-PF filings.
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