The Craig & Deborah Cogut Foundation

Private foundation · Grantmaker New York, NY EIN: 13-3746440

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

CambridgeWashington

Giving Over Time

Total grant dollars and number of grants per year

$0$50K$100K$150K0 grants2019 2 grants2020 0 grants2021 0 grants2022 0 grants2023 0 grants2024 0 grants2025

In 2020 it made 2 grants totaling $149K.

Financial History

Multi-year comparison from IRS filings

Revenue
Expenses
Qualifying Distributions
Net Investment Income
$0$50K$100K$150K$200K2019 2020 2021 2022 2023 2024 2025
Metric202520242023
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

  1. Updated Form 990-PF for fiscal year 2019 (received by the IRS May 11, 2020)
  2. Updated Form 990-PF for fiscal year 2020 (received by the IRS February 23, 2021)
  3. Updated Form 990-PF for fiscal year 2021 (received by the IRS March 11, 2022)
  4. Updated Form 990-PF for fiscal year 2022 (received by the IRS April 28, 2023)
  5. Updated Form 990-PF for fiscal year 2023 (received by the IRS May 6, 2024)
  6. Updated Form 990-PF for fiscal year 2024 (received by the IRS February 13, 2025)
  7. Updated Form 990-PF for fiscal year 2025 (received by the IRS February 11, 2026)
  8. 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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