Form990-PF
Click to see attachment

Department of the Treasury
Internal Revenue Service
Return of Private Foundation
or Section 4947(a)(1) Nonexempt Charitable Trust
Treated as a Private Foundation
Note. The foundation may be able to use a copy of this return to satisfy state reporting requirements.
OMB No. 1545-0052
2010
For calendar year 2010, or tax year beginning 01-01-2010 , and ending 12-31-2010
G
Check all that apply:
Name of foundation
THE GAIL L & ARTHUR E BENJAMIN
FOUNDATION

Number and street (or P.O. box number if mail is not delivered to street address)10062 SOUTH STONE MOUNTAIN COVE   Room/suite
City or town, state, and ZIP code
SANDY, UT84092
A Employer identification number

20-0200319
B Telephone number (see page 10 of the instructions)

(801) 944-3023
C bullet
D 1. bullet
H Check type of organization:
2. bullet
I Fair market value of all assets at end
of year (from Part II, col. (c),
line 16)bullet$1,316,261J Accounting method:
 
(Part I, column (d) must be on cash basis.)
E bullet
F bullet
Part I Analysis of Revenue and Expenses (The total of amounts in columns (b), (c), and (d) may not necessarily equal the amounts in column (a) (see page 11 of the instructions).) (a) Revenue and
expenses per
books 		(b) Net investment
income 		(c) Adjusted net
income 		(d) Disbursements
for charitable
purposes
(cash basis only)
Revenue 1 Contributions, gifts, grants, etc., received (attach schedule) 33,000
2 Check bullet
3 Interest on savings and temporary cash investments 4,644 4,644 4,644
4 Dividends and interest from securities...... 15,163 15,163 15,163
5a Gross rents..............      
b Net rental income or (loss)  
6a Net gain or (loss) from sale of assets not on line 10 42,487
b Gross sales price for all assets on line 6a 1,407,895
7 Capital gain net income (from Part IV, line 2)... 42,487
8 Net short-term capital gain......... 13,451
9 Income modifications...........  
10a Gross sales less returns and allowances  
b Less: Cost of goods sold....  
c Gross profit or (loss) (attach schedule).....    
11 Other income (attach schedule)....... Click to see attachment 280    
12 Total. Add lines 1 through 11........ 95,574 62,294 33,258
Operating and Administrative Expenses 13 Compensation of officers, directors, trustees, etc.        
14 Other employee salaries and wages......        
15 Pension plans, employee benefits.......        
16a Legal fees (attach schedule)......... Click to see attachment 270      
b Accounting fees (attach schedule)....... Click to see attachment 3,035 3,035    
c Other professional fees (attach schedule)....        
17 Interest...............        
18 Taxes (attach schedule) (see page 14 of the instructions) Click to see attachment 38 1    
19 Depreciation (attach schedule) and depletion... Click to see attachment 0    
20 Occupancy..............        
21 Travel, conferences, and meetings.......        
22 Printing and publications..........        
23 Other expenses (attach schedule)....... Click to see list of attachments 29,947 5,878   21,569
24 Total operating and administrative expenses.
Add lines 13 through 23.......... 33,290 8,914   21,569
25 Contributions, gifts, grants paid........ 354,000 354,000
26 Total expenses and disbursements. Add lines 24 and 25 387,290 8,914   375,569
27 Subtract line 26 from line 12:
a Excess of revenue over expenses and disbursements -291,716
b Net investment income (if negative, enter -0-) 53,380
c Adjusted net income (if negative, enter -0-)... 33,258
For Privacy Act and Paperwork Reduction Act Notice, see page 30 of the instructions.
Cat. No. 11289X Form 990-PF (2010)
Form 990-PF (2010)
Page 2
Part II Balance Sheets Attached schedules and amounts in the description column
should be for end-of-year amounts only. (See instructions.)		 Beginning of year End of year
(a) Book Value (b) Book Value (c) Fair Market Value
Assets 1 Cash—non-interest-bearing...............     -1,558
2 Savings and temporary cash investments.......... 649,653 214,808 139,808
3 Accounts receivable bullet  
Less: allowance for doubtful accounts bullet   1,841    
4 Pledges receivable bullet  
Less: allowance for doubtful accounts bullet        
5 Grants receivable.................      
6 Receivables due from officers, directors, trustees, and other
disqualified persons (attach schedule) (see page 15 of the
instructions)....................      
7 Other notes and loans receivable (attach schedule) bullet540,000
Less: allowance for doubtful accounts bullet   50,000 Click to see attachment540,000 600,000
8 Inventories for sale or use...............      
9 Prepaid expenses and deferred charges...........      
10a Investments—U.S. and state government obligations (attach schedule) 51,754    
b Investments—corporate stock (attach schedule)........      
c Investments—corporate bonds (attach schedule)........ 386,409    
11 Investments—land, buildings, and equipment: basis bullet  
Less: accumulated depreciation (attach schedule) bullet        
12 Investments—mortgage loans..............      
13 Investments—other (attach schedule)........... 461,050 Click to see attachment554,181 578,011
14 Land, buildings, and equipment: basis bullet  
Less: accumulated depreciation (attach schedule) bullet        
15 Other assets (describe bullet) Click to see attachment2 Click to see attachment2  
16 Total assets (to be completed by all filers—see the
instructions. Also, see page 1, item I) 1,600,709 1,308,991 1,316,261
Liabilities 17 Accounts payable and accrued expenses..........    
18 Grants payable...................    
19 Deferred revenue..................    
20 Loans from officers, directors, trustees, and other disqualified persons    
21 Mortgages and other notes payable (attach schedule)......    
22 Other liabilities (describe bullet)    
23 Total liabilities (add lines 17 through 22)..........   0
Net Assets or Fund Balances bullet
and complete lines 24 through 26 and lines 30 and 31.
24 Unrestricted....................    
25 Temporarily restricted................    
26 Permanently restricted................    
bullet
and complete lines 27 through 31.
27 Capital stock, trust principal, or current funds.........    
28 Paid-in or capital surplus, or land, bldg., and equipment fund    
29 Retained earnings, accumulated income, endowment, or other funds 1,600,709 1,308,991
30 Total net assets or fund balances (see page 17 of the
instructions).................... 1,600,709 1,308,991
31 Total liabilities and net assets/fund balances (see page 17 of
the instructions).................. 1,600,709 1,308,991
Part III Analysis of Changes in Net Assets or Fund Balances
1 Total net assets or fund balances at beginning of year—Part II, column (a), line 30 (must agree
with end-of-year figure reported on prior year’s return)............... 1 1,600,709
2 Enter amount from Part I, line 27a...................... 2 -291,716
3 Other increases not included in line 2 (itemize) bullet 3  
4 Add lines 1, 2, and 3.......................... 4 1,308,993
5 Decreases not included in line 2 (itemize) bulletClick to see attachment 5 2
6 Total net assets or fund balances at end of year (line 4 minus line 5)—Part II, column (b), line 30.. 6 1,308,991
Form 990-PF (2010)
Form 990-PF (2010)
Page 3
Part IV
Capital Gains and Losses for Tax on Investment Income
(a) List and describe the kind(s) of property sold (e.g., real estate,
2-story brick warehouse; or common stock, 200 shs. MLC Co.) 		(b) How acquired
P—Purchase
D—Donation 		(c) Date acquired
(mo., day, yr.) 		(d) Date sold
(mo., day, yr.)
1 a        
b Capital Gain Dividends      
c 60 JPMORGAN CHASE & CO P 2009-12-16 2010-02-18
d 40 JOHNSON & JOHNSON P 2009-12-16 2010-02-18
e 20 INTERNATIONAL BUSINESS MACHS CORP P 2009-12-16 2010-02-18
60 INTEL CORP P 2009-12-16 2010-02-18
50 HEWLETT PACKARD CO P 2009-12-16 2010-02-18
10 GOLDMAN SACHS GROUP INC P 2009-12-16 2010-02-18
40 GILEAD SCIENCES INC P 2009-12-16 2010-02-18
40 EXXON MOBIL CORPORATION P 2009-12-16 2010-02-18
20 DANAHER CORP P 2009-12-16 2010-02-18
60 CVS/CAREMARK CORPORATION P 2009-12-16 2010-02-18
30 COCA COLA CO P 2009-12-16 2010-02-18
100 CISCO SYSTEMS IN P 2009-12-16 2010-02-18
40 CHEVRON CORP P 2009-12-16 2010-02-18
40 AT & T INC P 2009-12-16 2010-02-18
10 APPLE COMPUTER IN COM P 2009-12-16 2010-02-18
40 NESTLE S.A. REGISTERED SHARES -ADR P 2009-12-16 2010-02-18
10 APACHE CORPORATION COM P 2009-12-16 2010-02-18
30 AMPHENOL CORP NEW P 2009-12-16 2010-02-18
40 AFLAC INC P 2009-12-16 2010-02-18
30 ADOBE SYS INC P 2009-12-16 2010-02-18
20 ABBOTT LABORATORIES P 2009-12-16 2010-02-18
30 SCHLUMBERGER LTD P 2009-12-16 2010-02-18
30 PETROLEO BRASILEIRO S.A.-COMM -ADR P 2009-12-16 2010-02-18
30 ACCENTURE PLC P 2009-12-16 2010-02-18
20 PROCTER & GAMBLE CO P 2009-12-16 2010-01-12
30 COLGATE PALMOLIVE CO P 2009-12-16 2010-01-04
(e) Gross sales price (f) Depreciation allowed
(or allowable) 		(g) Cost or other basis
plus expense of sale 		(h) Gain or (loss)
(e) plus (f) minus (g)
a       1,743
b        
c 2,424   2,464 -40
d 2,580   2,597 -17
e 2,555   2,573 -18
1,246   1,171 75
2,539   2,547 -8
1,556   1,638 -82
1,978   1,816 162
2,636   2,784 -148
1,507   1,457 50
2,045   1,909 136
1,674   1,774 -100
2,422   2,355 67
2,945   3,111 -166
1,007   1,110 -103
2,029   1,950 79
1,893   1,924 -31
1,034   997 37
1,259   1,323 -64
1,952   1,883 69
996   1,108 -112
1,098   1,086 12
1,972   1,880 92
1,276   1,464 -188
1,238   1,249 -11
1,217   1,250 -33
2,476   2,549 -73
Complete only for assets showing gain in column (h) and owned by the foundation on 12/31/69 (l) Gains (Col. (h) gain minus
col. (k), but not less than -0-) or
Losses (from col.(h))
(i) F.M.V. as of 12/31/69 (j) Adjusted basis
as of 12/31/69 		(k) Excess of col. (i)
over col. (j), if any
a        
b        
c       -40
d       -17
e       -18
      75
      -8
      -82
      162
      -148
      50
      136
      -100
      67
      -166
      -103
      79
      -31
      37
      -64
      69
      -112
      12
      92
      -188
      -11
      -33
      -73
2 Capital gain net income or (net capital loss) Bracket If gain, also enter in Part I, line 7
If (loss), enter -0- in Part I, line 7		 Bracket 2 42,487
3 Net short-term capital gain or (loss) as defined in sections 1222(5) and (6):
If gain, also enter in Part I, line 8, column (c) (see pages 13 and 17 of the instructions).
If (loss), enter -0- in Part I, line 8 . . . . . . . . . . . . . 		Bracket 3 13,451
Part V
Qualification Under Section 4940(e) for Reduced Tax on Net Investment Income
(For optional use by domestic private foundations subject to the section 4940(a) tax on net investment income.)

If section 4940(d)(2) applies, leave this part blank.
Was the foundation liable for the section 4942 tax on the distributable amount of any year in the base period?
If “Yes,” the foundation does not qualify under section 4940(e). Do not complete this part.
1 Enter the appropriate amount in each column for each year; see page 18 of the instructions before making any entries.
(a)
Base period years Calendar
year (or tax year beginning in) 		(b)
Adjusted qualifying distributions 		(c)
Net value of noncharitable-use assets 		(d)
Distribution ratio
(col. (b) divided by col. (c))
2009 177,051 1,680,538 0.10535
2008 223,531 1,820,361 0.12280
2007 166,310 1,940,141 0.08572
2006 120,339 2,031,225 0.05925
2005 146,400 2,003,097 0.07309
2 Total of line 1, column (d) ...................... 2 0.44620
3 Average distribution ratio for the 5-year base period—divide the total on line 2 by 5, or by
the number of years the foundation has been in existence if less than 5 years. . . 		3 0.08924
4 Enter the net value of noncharitable-use assets for 2010 from Part X, line 5..... 4 1,157,072
5 Multiply line 4 by line 3....................... 5 103,257
6 Enter 1% of net investment income (1% of Part I, line 27b)........... 6 534
7 Add lines 5 and 6......................... 7 103,791
8 Enter qualifying distributions from Part XII, line 4.............. 8 375,569
If line 8 is equal to or greater than line 7, check the box in Part VI, line 1b, and complete that part using a 1% tax rate. See
the Part VI instructions on page 18.
Form 990-PF (2010)
Form 990-PF (2010)
Page 4
Part VI
Excise Tax Based on Investment Income (Section 4940(a), 4940(b), 4940(e), or 4948—see page 18 of the instructions)
1a Bulletand enter “N/A” on line 1. Bracket
Date of ruling or determination letter:   (attach copy of letter if necessary–see instructions)
b 1 534
hereBulletand enter 1% of Part I, line 27b...................
c All other domestic foundations enter 2% of line 27b. Exempt foreign organizations enter 4% of Part I, line 12, col. (b)
2 Tax under section 511 (domestic section 4947(a)(1) trusts and taxable foundations only. Others enter -0-) 2  
3 Add lines 1 and 2............................ 3 534
4 Subtitle A (income) tax (domestic section 4947(a)(1) trusts and taxable foundations only. Others enter -0-). 4  
5 Tax based on investment income. Subtract line 4 from line 3. If zero or less, enter -0- ..... 5 534
6 Credits/Payments:
a 2010 estimated tax payments and 2009 overpayment credited to 2010 6a  
b Exempt foreign organizations—tax withheld at source....... 6b
c Tax paid with application for extension of time to file (Form 8868) 6c 1,500
d Backup withholding erroneously withheld ........... 6d  
7 Total credits and payments. Add lines 6a through 6d.............. 7 1,500
8 Enter any penalty for underpayment of estimated tax. if Form 2220 is attached. Click to see attachment 8 1
9 Tax due. If the total of lines 5 and 8 is more than line 7, enter amount owed.......Bullet 9  
10 Overpayment. If line 7 is more than the total of lines 5 and 8, enter the amount overpaid...Bullet 10 965
11 Enter the amount of line 10 to be: Credited to 2011 estimated taxBullet965 Refunded Bullet 11  
Part VII-A
Statements Regarding Activities
1a
During the tax year, did the foundation attempt to influence any national, state, or local legislation or did
Yes
No
it participate or intervene in any political campaign? ....................
1a
 
No
b
Did it spend more than $100 during the year (either directly or indirectly) for political purposes (see page 19 of
the instructions for definition)?.............................
1b
 
No
If the answer is “Yes” to 1a or 1b, attach a detailed description of the activities and copies of any materials
published or distributed by the foundation in connection with the activities.
c
Did the foundation file Form 1120-POL for this year?.....................
1c
 
No
d
Enter the amount (if any) of tax on political expenditures (section 4955) imposed during the year:
(1) On the foundation. bullet$   (2) On foundation managers.bullet$  
e
Enter the reimbursement (if any) paid by the foundation during the year for political expenditure tax imposed
on foundation managers.bullet$  
2
Has the foundation engaged in any activities that have not previously been reported to the IRS?.......
2
 
No
If “Yes,” attach a detailed description of the activities.
3
Has the foundation made any changes, not previously reported to the IRS, in its governing instrument, articles
of incorporation, or bylaws, or other similar instruments? If “Yes,” attach a conformed copy of the changes....
3
 
No
4a
Did the foundation have unrelated business gross income of $1,000 or more during the year?........
4a
 
No
b
If “Yes,” has it filed a tax return on Form 990-T for this year?...................
4b
 
No
5
Was there a liquidation, termination, dissolution, or substantial contraction during the year?.........
5
 
No
If “Yes,” attach the statement required by General Instruction T.
6
Are the requirements of section 508(e) (relating to sections 4941 through 4945) satisfied either:
  • By language in the governing instrument, or
  • By state legislation that effectively amends the governing instrument so that no mandatory directions
    • that conflict with the state law remain in the governing instrument?................
    6
     
    No
    7
    Did the foundation have at least $5,000 in assets at any time during the year? If “Yes,” complete Part II, col. (c), and Part XV.
    7
    Yes
     
    8a
    Enter the states to which the foundation reports or with which it is registered (see page 19 of the
    instructions)bullet
    b
    If the answer is “Yes” to line 7, has the foundation furnished a copy of Form 990-PF to the Attorney
    General (or designate) of each state as required by General Instruction G? If “No,” attach explanation .
    8b
    Yes
     
    9
    Is the foundation claiming status as a private operating foundation within the meaning of section 4942(j)(3)
    or 4942(j)(5) for calendar year 2010 or the taxable year beginning in 2010 (see instructions for Part XIV on
    page 27)? If “Yes,” complete Part XIV...........................
    9
     
    No
    10
    Did any persons become substantial contributors during the tax year? If “Yes,” attach a schedule listing their names and addresses.
    10
     
    No
    11
    At any time during the year, did the foundation, directly or indirectly, own a controlled entity within the
    meaning of section 512(b)(13)? If "Yes," attach schedule. (see page 20 of the instructions) .......
    11
     
    No
    12
    Did the foundation acquire a direct or indirect interest in any applicable insurance contract before August 17, 2008?
    12
     
    No
    13
    Did the foundation comply with the public inspection requirements for its annual returns and exemption application?
    13
    Yes
     
    Website addressbulletN/A
    14
    The books are in care ofbulletMARCIA CUSTER Telephone no.bullet (801) 944-3023
    Located atbullet10062 SOUTH STONESANDYUT ZIP+4bullet84092
    15
    Section 4947(a)(1) nonexempt charitable trusts filing Form 990-PF in lieu of Form 1041.........bullet
    and enter the amount of tax-exempt interest received or accrued during the year ......bullet
    15  
    16
    At any time during calendar year 2010, did the foundation have an interest in or a signature or other authority over
    a bank, securities, or other financial account in a foreign country? .................
    16
     
    No
    See page 20 of the instructions for exceptions and filing requirements for Form TD F 90-22.1. If "Yes", enter the name of the foreign country bullet  
    Form 990-PF (2010)
    Form 990-PF (2010)
    Page 5
    Part VII-B
    Statements Regarding Activities for Which Form 4720 May Be Required
    File Form 4720 if any item is checked in the “Yes” column, unless an exception applies.
    Yes
    No
    1a
    During the year did the foundation (either directly or indirectly):
    (1) Engage in the sale or exchange, or leasing of property with a disqualified person?
    (2) Borrow money from, lend money to, or otherwise extend credit to (or accept it from)
    a disqualified person?.........................
    (3) Furnish goods, services, or facilities to (or accept them from) a disqualified person?
    (4) Pay compensation to, or pay or reimburse the expenses of, a disqualified person?
    (5) Transfer any income or assets to a disqualified person (or make any of either available
    for the benefit or use of a disqualified person)?.................
    (6) Agree to pay money or property to a government official? (Exception. Check “No”
    if the foundation agreed to make a grant to or to employ the official for a period
    after termination of government service, if terminating within 90 days.).........
    b
    If any answer is “Yes” to 1a(1)–(6), did any of the acts fail to qualify under the exceptions described in Regulations
    section 53.4941(d)-3 or in a current notice regarding disaster assistance (see page 20 of the instructions)?...
    1b
     
    No
    .........bullet
    c
    Did the foundation engage in a prior year in any of the acts described in 1a, other than excepted acts,
    that were not corrected before the first day of the tax year beginning in 2010?.............
    1c
     
    No
    2
    Taxes on failure to distribute income (section 4942) (does not apply for years the foundation was a private
    operating foundation defined in section 4942(j)(3) or 4942(j)(5)):
    a
    At the end of tax year 2010, did the foundation have any undistributed income (lines 6d
    and 6e, Part XIII) for tax year(s) beginning before 2010?...............
    If “Yes,” list the years bullet20, 20, 20, 20
    b
    Are there any years listed in 2a for which the foundation is not applying the provisions of section 4942(a)(2)
    (relating to incorrect valuation of assets) to the year’s undistributed income? (If applying section 4942(a)(2)
    to all years listed, answer “No” and attach statement—see page 20 of the instructions.) .........
    2b
     
    No
    c
    If the provisions of section 4942(a)(2) are being applied to any of the years listed in 2a, list the years here.
    bullet20, 20, 20, 20
    3a
    Did the foundation hold more than a 2% direct or indirect interest in any business
    enterprise at any time during the year?.....................
    b
    If “Yes,” did it have excess business holdings in 2010 as a result of (1) any purchase by the foundation
    or disqualified persons after May 26, 1969; (2) the lapse of the 5-year period (or longer period approved
    by the Commissioner under section 4943(c)(7)) to dispose of holdings acquired by gift or bequest; or (3)
    the lapse of the 10-, 15-, or 20-year first phase holding period? (Use Schedule C, Form 4720, to determine
    if the foundation had excess business holdings in 2010.)....................
    3b
     
    No
    4a
    Did the foundation invest during the year any amount in a manner that would jeopardize its charitable purposes?
    4a
     
    No
    b
    Did the foundation make any investment in a prior year (but after December 31, 1969) that could jeopardize its
    charitable purpose that had not been removed from jeopardy before the first day of the tax year beginning in 2010?
    4b
     
    No
    5a
    During the year did the foundation pay or incur any amount to:
    (1) Carry on propaganda, or otherwise attempt to influence legislation (section 4945(e))?
    (2) Influence the outcome of any specific public election (see section 4955); or to carry
    on, directly or indirectly, any voter registration drive?...............
    (3) Provide a grant to an individual for travel, study, or other similar purposes?
    (4) Provide a grant to an organization other than a charitable, etc., organization described
    in section 509(a)(1), (2), or (3), or section 4940(d)(2)? (see page 22 of the instructions)...
    (5) Provide for any purpose other than religious, charitable, scientific, literary, or
    educational purposes, or for the prevention of cruelty to children or animals?........
    b
    If any answer is “Yes” to 5a(1)–(5), did any of the transactions fail to qualify under the exceptions described in
    Regulations section 53.4945 or in a current notice regarding disaster assistance (see page 22 of the instructions)?
    5b
     
    No
    .........bullet
    c
    If the answer is “Yes” to question 5a(4), does the foundation claim exemption from the
    tax because it maintained expenditure responsibility for the grant?............
    If “Yes,” attach the statement required by Regulations section 53.4945–5(d).
    6a
    Did the foundation, during the year, receive any funds, directly or indirectly, to pay
    premiums on a personal benefit contract?....................
    b
    Did the foundation, during the year, pay premiums, directly or indirectly, on a personal benefit contract?....
    6b
     
    No
    If “Yes” to 6b, file Form 8870.
    7a
    At any time during the tax year, was the foundation a party to a prohibited tax shelter transaction?
    b
    If yes, did the foundation receive any proceeds or have any net income attributable to the transaction? ....
    7b
     
    No
    Form 990-PF (2010)
    Form 990-PF (2010)
    Page 6
    Part VIII
    Information About Officers, Directors, Trustees, Foundation Managers, Highly Paid Employees,
    and Contractors
    1 List all officers, directors, trustees, foundation managers and their compensation (see page 22 of the instructions).
    (a) Name and address (b) Title, and average
    hours per week
    devoted to position     		(c) Compensation
     (If not paid, enter
    -0-)     		(d) Contributions to
    employee benefit plans
    and deferred compensation     		(e) Expense account,
    other allowances
    JOSEPH BENJAMIN Treasurer
    0.00     		0    
    3068 E BRANBURY RD
    SALT LAKE CITY,UT84121
    BRENT ANDERSON Trustee
    0.00     		0    
    522 SOUTH 400 WEST
    SALT LAKE CITY,UT84101
    PATRICIA ANN RHEIN Trustee
    0.00     		0    
    25-28 URBAN PLACE
    FAIRLAWN,NJ07410
    LEE M BROWER Trustee
    0.00     		0    
    801 NORTH 500 WEST
    BOUNTIFUL,UT84010
    ARTHUR E BENJAMIN Trustee
    0.00     		0    
    7508 HIGHMONT STREET
    DALLAS,TX75230
    2 Compensation of five highest-paid employees (other than those included on line 1—see page 23 of the instructions).
    If none, enter “NONE.”
    (a) Name and address of each employee paid more than $50,000 (b) Title, and average
    hours per week
    devoted to position     		(c) Compensation (d) Contributions to
    employee benefit
    plans and deferred
    compensation     		(e) Expense account,
    other allowances
    NONE
    Total number of other employees paid over $50,000...................bullet  
    3 Five highest-paid independent contractors for professional services (see page 23 of the instructions). If none, enter "NONE".
    (a) Name and address of each person paid more than $50,000 (b) Type of service (c) Compensation
    NONE
    Total number of others receiving over $50,000 for professional services.............bullet  
    Part IX-A
    Summary of Direct Charitable Activities
    List the foundation’s four largest direct charitable activities during the tax year. Include relevant statistical information such as the number of organizations and other beneficiaries served, conferences convened, research papers produced, etc. Expenses
    1
     
    2  
    3  
    4  
    Form 990-PF (2010)
    Form 990-PF (2010)
    Page 7
    Part IX-B
    Summary of Program-Related Investments (see page 23 of the instructions)
    Describe the two largest program-related investments made by the foundation during the tax year on lines 1 and 2. Amount
    1  
    2  
    All other program-related investments. See page 24 of the instructions.
    3  
    Total. Add lines 1 through 3...........................bullet  
    Part X
    Minimum Investment Return (All domestic foundations must complete this part. Foreign foundations,
    see page 24 of the instructions.)
    1
    Fair market value of assets not used (or held for use) directly in carrying out charitable, etc.,
    purposes:
    a
    Average monthly fair market value of securities...................
    1a
    607,304
    b
    Average of monthly cash balances.......................
    1b
    567,388
    c
    Fair market value of all other assets (see page 24 of the instructions)............
    1c
    0
    d
    Total (add lines 1a, b, and c).........................
    1d
    1,174,692
    e
    Reduction claimed for blockage or other factors reported on lines 1a and
    1c (attach detailed explanation) ..............
    1e
    0
    2
    Acquisition indebtedness applicable to line 1 assets..................
    2
     
    3
    Subtract line 2 from line 1d..........................
    3
    1,174,692
    4
    Cash deemed held for charitable activities. Enter 1 1⁄2% of line 3 (for greater amount, see page 25
    of the instructions) ............................
    4
    17,620
    5
    Net value of noncharitable-use assets. Subtract line 4 from line 3. Enter here and on Part V, line 4
    5
    1,157,072
    6
    Minimum investment return. Enter 5% of line 5...................
    6
    57,854
    Part XI
    Distributable Amount bullet and do not complete this part.)
    1
    Minimum investment return from Part X, line 6....................
    1
    57,854
    2a
    Tax on investment income for 2010 from Part VI, line 5......
    2a
    534
    b
    Income tax for 2010. (This does not include the tax from Part VI.)...
    2b
     
    c
    Add lines 2a and 2b............................
    2c
    534
    3
    Distributable amount before adjustments. Subtract line 2c from line 1............
    3
    57,320
    4
    Recoveries of amounts treated as qualifying distributions................
    4
     
    5
    Add lines 3 and 4.............................
    5
    57,320
    6
    Deduction from distributable amount (see page 25 of the instructions)...........
    6
     
    7
    Distributable amount as adjusted. Subtract line 6 from line 5. Enter here and on Part XIII,
    line 1.................................
    7
    57,320
    Part XII
    Qualifying Distributions (see page 25 of the instructions)
    1
    Amounts paid (including administrative expenses) to accomplish charitable, etc., purposes:
    a
    Expenses, contributions, gifts, etc.—total from Part I, column (d), line 26 ..........
    1a
    375,569
    b
    Program-related investments—total from Part IX-B..................
    1b
     
    2
    Amounts paid to acquire assets used (or held for use) directly in carrying out charitable, etc.,
    purposes................................
    2
     
    3
    Amounts set aside for specific charitable projects that satisfy the:
    a
    Suitability test (prior IRS approval required)....................
    3a
     
    b
    Cash distribution test (attach the required schedule) .................
    3b
     
    4
    Qualifying distributions. Add lines 1a through 3b. Enter here and on Part V, line 8, and Part XIII, line 4
    4
    375,569
    5
    Foundations that qualify under section 4940(e) for the reduced rate of tax on net investment
    income. Enter 1% of Part I, line 27b (see page 26 of the instructions)............
    5
    534
    6
    Adjusted qualifying distributions. Subtract line 5 from line 4...............
    6
    375,035
    Note: The amount on line 6 will be used in Part V, column (b), in subsequent years when calculating whether the foundation qualifies for
    the section 4940(e) reduction of tax in those years.
    Form 990-PF (2010)
    Form 990-PF (2010)
    Page 8
    Part XIII
    Undistributed Income (see page 26 of the instructions)
    (a)
    Corpus     		(b)
    Years prior to 2009     		(c)
    2009     		(d)
    2010
    1 Distributable amount for 2010 from Part XI, line 7 57,320
    2 Undistributed income, if any, as of the end of 2010:
    a Enter amount for 2009 only.......  
    b Total for prior years:20, 20, 20  
    3 Excess distributions carryover, if any, to 2010:
    a From 2005....... 43,877
    b From 2006....... 20,205
    c From 2007.......  
    d From 2008....... 133,647
    e From 2009....... 93,102
    fTotal of lines 3a through e......... 290,831
    4Qualifying distributions for 2010 from Part
    XII, line 4: bullet$ 375,569
    a Applied to 2009, but not more than line 2a  
    b Applied to undistributed income of prior years
    (Election required—see page 26 of the instructions)    		  
    c Treated as distributions out of corpus (Election
    required—see page 26 of the instructions)...     		0
    d Applied to 2010 distributable amount..... 57,320
    e Remaining amount distributed out of corpus 318,249
    5 Excess distributions carryover applied to 2010.    
    (If an amount appears in column (d), the
    same amount must be shown in column (a).)
    6Enter the net total of each column as
    indicated below:
    a Corpus. Add lines 3f, 4c, and 4e. Subtract line 5 609,080
    b Prior years’ undistributed income. Subtract
    line 4b from line 2b ...........     		 
    c Enter the amount of prior years’ undistributed
    income for which a notice of deficiency has
    been issued, or on which the section 4942(a)
    tax has been previously assessed......     		 
    d Subtract line 6c from line 6b. Taxable
    amount—see page 27 of the instructions ...     		 
    e Undistributed income for 2009. Subtract line
    4a from line 2a. Taxable amount—see page 27
    of the instructions ...........     		 
    f Undistributed income for 2010. Subtract
    lines 4d and 5 from line 1. This amount must
    be distributed in 2011 ..........     		0
    7 Amounts treated as distributions out of
    corpus to satisfy requirements imposed by
    section 170(b)(1)(F) or 4942(g)(3) (see page 27
    of the instructions) ...........     		 
    8Excess distributions carryover from 2005 not
    applied on line 5 or line 7 (see page 27 of the
    instructions) .............     		43,877
    9Excess distributions carryover to 2011.
    Subtract lines 7 and 8 from line 6a ......     		565,203
    10 Analysis of line 9:
    a Excess from 2006.... 20,205
    b Excess from 2007....  
    c Excess from 2008.... 133,647
    d Excess from 2009.... 93,102
    e Excess from 2010.... 318,249
    Form 990-PF (2010)
    Form 990-PF (2010)
    Page 9
    Part XIV
    Private Operating Foundations (see page 27 of the instructions and Part VII-A, question 9)
    1a If the foundation has received a ruling or determination letter that it is a private operating
    foundation, and the ruling is effective for 2010, enter the date of the ruling.......bullet
     
    b Check box to indicate whether the organization is a private operating foundation described in section or
    2a Enter the lesser of the adjusted net
    income from Part I or the minimum
    investment return from Part X for each
    year listed ..........     		Tax year Prior 3 years (e) Total
    (a) 2010 (b) 2009 (c) 2008 (d) 2007
             
    b 85% of line 2a .........          
    c Qualifying distributions from Part XII,
    line 4 for each year listed .....     		         
    d Amounts included in line 2c not used directly
    for active conduct of exempt activities ....     		         
    e Qualifying distributions made directly
    for active conduct of exempt activities.
    Subtract line 2d from line 2c ....     		         
    3 Complete 3a, b, or c for the
    alternative test relied upon:
    a “Assets” alternative test—enter:
    (1) Value of all assets ......          
    (2) Value of assets qualifying
    under section 4942(j)(3)(B)(i)    		          
    b “Endowment” alternative test— enter 2⁄3
    of minimum investment return shown in
    Part X, line 6 for each year listed...     		         
    c “Support” alternative test—enter:
    (1) Total support other than gross
    investment income (interest,
    dividends, rents, payments
    on securities loans (section
    512(a)(5)), or royalties) ....     		         
    (2) Support from general public
    and 5 or more exempt
    organizations as provided in
    section 4942(j)(3)(B)(iii)....     		         
    (3) Largest amount of support
    from an exempt organization    		          
    (4) Gross investment income          
    Part XV
    Supplementary Information (Complete this part only if the organization had $5,000 or more in
    assets at any time during the year—see page 27 of the instructions.)
    1Information Regarding Foundation Managers:
    aList any managers of the foundation who have contributed more than 2% of the total contributions received by the foundation
    before the close of any tax year (but only if they have contributed more than $5,000). (See section 507(d)(2).)
    bList any managers of the foundation who own 10% or more of the stock of a corporation (or an equally large portion of the
    ownership of a partnership or other entity) of which the foundation has a 10% or greater interest.
    2Information Regarding Contribution, Grant, Gift, Loan, Scholarship, etc., Programs:
    Check here bullet
    aThe name, address, and telephone number of the person to whom applications should be addressed:
    bThe form in which applications should be submitted and information and materials they should include:
    cAny submission deadlines:
    dAny restrictions or limitations on awards, such as by geographical areas, charitable fields, kinds of institutions, or other
    factors:
    Form 990-PF (2010)
    Form 990-PF (2010)
    Page 10
    Part XV
    Supplementary Information (continued)
    3 Grants and Contributions Paid During the Year or Approved for Future Payment
    Recipient If recipient is an individual,
    show any relationship to
    any foundation manager
    or substantial contributor
    		 Foundation
    status of
    recipient     		Purpose of grant or
    contribution     		Amount
    Name and address (home or business)
    aPaid during the year
    American Dog Rescue
    10062 Stone Mountain Cr
    Sandy,UT84092     		  501C3 support 10,000
    Wayside Waifs
    3901 Martha Truman Rd
    Kansas City,MO64137     		NONE 501C3 Support 2,500
    Utah Food Bank
    3150 S 900 W
    Salt Lake City,UT84119     		NONE 501C3 Support 2,500
    The Hinckley Institute of Politics
    260 SO Central Campus Dr 253
    Salt LAke City,UT84112     		NONE 501C3 Support 4,500
    The Consequences Charity
    832 S Greenway Drive
    Coral Gables,FL33134     		NONE 501C3 Support 25,000
    Ruth Rales Jewish Family Service
    21300 Ruth Baron Coleman Blvd
    Boca Raton,FL33428     		NONE 501C3 Support 10,000
    Royal Dames of Cancer Research
    6278 North Federal HWY 378
    FT Lauderdale,FL33308     		NONE 501C3 Support 10,000
    Religious Assoc of Kirovograd Evang
    Ternopilska st 26/21
    Kirovograd,Kirovograd250078
    UP     		NONE   Support 11,000
    No More Homeless Pets
    8029 South 700 East
    Sandy,UT84070     		NONE 501C3 Support 5,000
    Holy Spirit Catholic Church
    11300 W 103rd St
    Overland Park,KS66214     		NONE 501C3 Support 3,000
    HOBY of Utah
    628 South 1350 East
    Provo,UT84606     		NONE 501C3 Support 2,500
    Don Betts Evangelistic Assoc
    100 Denwood Trail
    Clayton,OH45315     		NONE 501C3 Support 21,000
    Dallas Film society
    1155 Brown St
    Dallas,TX75202     		NONE 501C3 Support 45,000
    City Union Mission
    1100 East 11th st
    Kansas City,MO64105     		NONE 501C3 Support 1,000
    Chain of Hope
    258 W 3rd Street
    Kansas City,MO64105     		NONE 501C3 Support 500
    Cancer Relief Fund
    PO Box 959
    Cibolo,TX78108     		NONE 501C3 Support 5,000
    Boys and Girls Club of Broward Coun
    877 NW 61 Street
    Ft Lauderdale,FL33309     		NONE 501C3 Support 50,000
    Archbishop' Call to Share
    125615 Parallel Pkwy
    Kansas City,KS66109     		NONE 501C3 Support 2,000
    TRICOUNTY HUMANE SOCIETY
    21287 BOCA RIO RD
    BOCA RATON,FL33433     		NONE   FOOD, CARE, ADOPTION 5,000
    LE LYCEE FRANCAIS LOS ANGELES
    3261 OVERLAND AVE
    LOS ANGELAS,CA90034     		NONE   EDUCATIONAL PROGRAM 10,000
    KOSTOPULOS DREAM FOUNDATION
    2500 EMIGRATION CANYON
    SALT LAKE CITY,UT84108     		NONE 501C3 SUMMER CAMP FOR THE DISABLED 6,000
    HUMANE SOCIETY OF UNITED STATES
    3515 B LONGMIRE DRIVE PMB 301
    COLLEGE STATION,TX77845     		NONE   FOOD, CARE, ADOPTION 32,500
    Humane Society of Broward County
    2070 Griffin Rd
    Fort Lauderdale,FL33312     		NONE   FOSTER, CARE, SURGERY, FOOD 7,500
    IJ JEANNE WAGNER JEWISH COMM CENTER
    2 NORTH MEDICAL DRIVE
    SALT ALKE CITY,UT84113     		NONE   SUPPORT 4,000
    THE JIMMY FUND
    10 Brookline Place West 6TH FLOOR
    BROOKLINE,MA02445     		NONE   CANCER RESEARCH 500
    THE CHURCH OF JESUS CHRIST OF LDS
    50 E North Temple
    SALT LAKE CITY,UT84111     		NONE   HUMANITARIAN 20,000
    PAWS IN THE CITY
    3506 CEDAR SPRINGS
    DALLAS,TX75219     		NONE   FOSTER, NEUTER/SPAY, SURGERY, CARE 3,500
    IMAGE REBORN FOUNDATION
    6300 NORTH SAGEWOOD DRIVE H238
    PARK CITY,UT84098     		NONE   Support 9,000
    CHABAD LUBAVITCH OF UTAH
    1760 SOUTH 1100 EASR
    SALT LAKE CITY,UT84105     		NONE   SUPPORT 35,500
    Best Buddies Florida
    2701 W Oakland Park Blvd Suite 414
    Fort Lauderdale,FL33311     		    Support 10,000
    Total .................................bullet 3a 354,000
    bApproved for future payment
    Total ..................................bullet 3b  
    Form 990-PF (2010)
    Form 990-PF (2010)
    Page 11
    Part XVI-A
    Analysis of Income-Producing Activities
    Enter gross amounts unless otherwise indicated. Unrelated business income Excluded by section 512, 513, or 514 (e)
    Related or exempt
    function income
    (See page 28 of
    the instructions.)
    1Program service revenue: (a)
    Business code     		(b)
    Amount     		(c)
    Exclusion code     		(d)
    Amount
    a
    b
    c
    d
    e
    f
    gFees and contracts from government agencies          
    2 Membership dues and assessments....          
    3Interest on savings and temporary cash investments     14   4,644
    4 Dividends and interest from securities....     14   15,163
    5 Net rental income or (loss) from real estate:
    aDebt-financed property......          
    bNot debt-financed property.....          
    6Net rental income or (loss) from personal property          
    7 Other investment income.....         280
    8Gain or (loss) from sales of assets other than inventory       1,743 40,744
    9 Net income or (loss) from special events:          
    10 Gross profit or (loss) from sales of inventory..          
    11 Other revenue: a
    b
    c
    d
    e
    12 Subtotal. Add columns (b), (d), and (e)..   1,743 60,831
    13Total. Add line 12, columns (b), (d), and (e)...................
    1362,574
    (See worksheet in line 13 instructions on page 28 to verify calculations.)
    Part XVI-B
    Relationship of Activities to the Accomplishment of Exempt Purposes
    Line No.
    DownArrow     		Explain below how each activity for which income is reported in column (e) of Part XVI-A contributed importantly to
    the accomplishment of the organization’s exempt purposes (other than by providing funds for such purposes). (See
    page 28 of the instructions.)
    Form 990-PF (2010)
    Form 990-PF (2010)
    Page 12
    Part XVII
    Information Regarding Transfers To and Transactions and Relationships With Noncharitable Exempt Organizations
    1
    Did the organization directly or indirectly engage in any of the following with any other organization described in section
    Yes
    No
    501(c) of the Code (other than section 501(c)(3) organizations) or in section 527, relating to political organizations?
    a
    Transfers from the reporting foundation to a noncharitable exempt organization of:
    (1) Cash....................................
    1a(1)
     
    No
    (2) Other assets.................................
    1a(2)
     
    No
    b
    Other transactions:
    (1) Sales of assets to a noncharitable exempt organization....................
    1b(1)
     
    No
    (2) Purchases of assets from a noncharitable exempt organization..................
    1b(2)
     
    No
    (3) Rental of facilities, equipment, or other assets.......................
    1b(3)
     
    No
    (4) Reimbursement arrangements............................
    1b(4)
     
    No
    (5) Loans or loan guarantees..............................
    1b(5)
     
    No
    (6) Performance of services or membership or fundraising solicitations................
    1b(6)
     
    No
    c
    Sharing of facilities, equipment, mailing lists, other assets, or paid employees..............
    1c
     
    No
    d
    If the answer to any of the above is “Yes,” complete the following schedule. Column (b) should always show the fair market value
    of the goods, other assets, or services given by the reporting foundation. If the foundation received less than fair market value
    in any transaction or sharing arrangement, show in column (d) the value of the goods, other assets, or services received.
    (a) Line No. (b) Amount involved (c) Name of noncharitable exempt organization (d) Description of transfers, transactions, and sharing arrangements
    2a
    Is the foundation directly or indirectly affiliated with, or related to, one or more tax-exempt organizations
    described in section 501(c) of the Code (other than section 501(c)(3)) or in section 527?...........
    b
    If “Yes,” complete the following schedule.
    (a) Name of organization (b) Type of organization (c) Description of relationship
    SignHere
    Under penalties of perjury, I declare that I have examined this return, including accompanying schedules and statements, and to the best of my knowledge and belief, it is true, correct, and complete. Declaration of preparer (other than taxpayer or fiduciary) is based on all information of which preparer has any knowledge.
    Bullet Bullet
    Signature of officer or trustee Date Title
    PaidPreparersUseOnly Preparer's SignatureBullet Date PTIN
    Firm's namebullet



    Firm's addressbullet







         		Firm's EINbullet
    Phone no.
    Form 990-PF (2010)
    Additional Data


    Software ID: 10000105
    Software Version: 2010v3.2


    Form 990PF - Special Condition Description:
    Special Condition Description
    Schedule B
    (Form 990, 990-EZ,
    or 990-PF)
    Department of the Treasury
    Internal Revenue Service
    Schedule of Contributors
    Arrow Bullet Attach to Form 990, 990-EZ, or 990-PF.
    OMB No. 1545-0047
    2010
    Name of organization
    THE GAIL L & ARTHUR E BENJAMIN
    FOUNDATION
    Employer identification number

    20-0200319
    Organization type (check one):
    Filers of:
    Section:
    Form 990 or 990-EZ





    Form 990-PF




    Check if your organization is covered by the General Rule or a Special Rule.  
    Note. Only a section 501(c)(7), (8), or (10) organization can check boxes for both the General Rule and a Special Rule. See instructions.
    General Rule—
    Special Rules
    ......................... Arrow Bullet   $    
    Caution. An Organization that is not covered by the General Rule and/or the Special Rules does not file Schedule B (Form 990,
    990-EZ, or 990-PF), but it must answer “No” on Part IV, line 2 of its Form 990, or check the box in the heading of its
    Form 990-EZ, or on line 2 of its Form 990-PF, to certify that it does not meet the filing requirements of Schedule B (Form 990,
    990-EZ, or 990-PF).
    For Paperwork Reduction Act Notice, see the Instructions
    for Form 990, 990-EZ, or 990-PF.
    Cat. No. 30613XSchedule B (Form 990, 990-EZ, or 990-PF) (2010)

    Schedule B (Form 990, 990-EZ, or 990-PF) (2010)
    Page 1 of 1 of Part I
    Name of organization
    THE GAIL L & ARTHUR E BENJAMIN
    FOUNDATION         		Employer identification number

    20-0200319
    Part I
    Contributors (see Instructions)
    		     
    (a)
    No.    		 (b)
    Name, address, and ZIP + 4    		 (c)
    Aggregate contributions    		 (d)
    Type of contribution
    1
     
     

    Stephen Brewster    
    8339 NW 125 Lane
       
    Parkland, FL   33076

    		$33,000




    (Complete Part II if there is
    a noncash contribution.)
    (a)
    No.    		 (b)
    Name, address, and ZIP + 4    		 (c)
    Aggregate contributions    		 (d)
    Type of contribution
     
     
     

         
     
       

    		$  




    (Complete Part II if there is
    a noncash contribution.)
    (a)
    No.    		 (b)
    Name, address, and ZIP + 4    		 (c)
    Aggregate contributions    		 (d)
    Type of contribution
     
     
     

         
     
       

    		$  




    (Complete Part II if there is
    a noncash contribution.)
    (a)
    No.    		 (b)
    Name, address, and ZIP + 4    		 (c)
    Aggregate contributions    		 (d)
    Type of contribution
     
     
     

         
     
       

    		$  




    (Complete Part II if there is
    a noncash contribution.)
    (a)
    No.    		 (b)
    Name, address, and ZIP + 4    		 (c)
    Aggregate contributions    		 (d)
    Type of contribution
     
     
     

         
     
       

    		$  




    (Complete Part II if there is
    a noncash contribution.)
    (a)
    No.    		 (b)
    Name, address, and ZIP + 4    		 (c)
    Aggregate contributions    		 (d)
    Type of contribution
     
     
     

         
     
       

    		$  




    (Complete Part II if there is
    a noncash contribution.)
    Schedule B (Form 990, 990-EZ, or 990-PF) (2010)

    Schedule B (Form 990, 990-EZ, or 990-PF) (2010)
    Page 1 of 1 of Part II
    Name of organization
    THE GAIL L & ARTHUR E BENJAMIN
    FOUNDATION         		Employer identification number

    20-0200319
    Part II
    Noncash Property (see Instructions)
    		     
    (a) No.
    from
    Part I    		 (b)
    Description of noncash property given    		 (c)
    FMV (or estimate)
    (see instructions)     		(d)
    Date received
     
    		$    
    (a) No.
    from
    Part I    		 (b)
    Description of noncash property given    		 (c)
    FMV (or estimate)
    (see instructions)     		(d)
    Date received
     
    		$    
    (a) No.
    from
    Part I    		 (b)
    Description of noncash property given    		 (c)
    FMV (or estimate)
    (see instructions)     		(d)
    Date received
     
    		$    
    (a) No.
    from
    Part I    		 (b)
    Description of noncash property given    		 (c)
    FMV (or estimate)
    (see instructions)     		(d)
    Date received
     
    		$    
    (a) No.
    from
    Part I    		 (b)
    Description of noncash property given    		 (c)
    FMV (or estimate)
    (see instructions)     		(d)
    Date received
     
    		$    
    (a) No.
    from
    Part I    		 (b)
    Description of noncash property given    		 (c)
    FMV (or estimate)
    (see instructions)     		(d)
    Date received
     
    		$    
    Schedule B (Form 990, 990-EZ, or 990-PF) (2010)

    Schedule B (Form 990, 990-EZ, or 990-PF) (2010)
    Page 1 of 1 of Part III
    Name of organization
    THE GAIL L & ARTHUR E BENJAMIN
    FOUNDATION         		Employer identification number

    20-0200319
    Part III
    Exclusively religious, charitable, etc., individual contributions to section 501(c)(7), (8), or (10) organizations
    aggregating more than $1,000 for the year. (Complete columns (a) through (e) and the following line entry.)
    For organizations completing Part III, enter the total of exclusively religious, charitable, etc.,
    contributions of $1,000 or less for the year. (Enter this information once. See instructions.) Arrow Bullet $  
    (a) No.
    from
    Part I    		 (b)
    Purpose of gift    		 (c)
    Use of gift    		 (d)
    Description of how gift is held
     
    (e)
    Transfer of gift
    Transferee's name, address, and ZIP 4 Relationship of transferor to transferee
     
     
           
     
    (a) No.
    from
    Part I    		 (b)
    Purpose of gift    		 (c)
    Use of gift    		 (d)
    Description of how gift is held
     
    (e)
    Transfer of gift
    Transferee's name, address, and ZIP 4 Relationship of transferor to transferee
     
     
           
     
    (a) No.
    from
    Part I    		 (b)
    Purpose of gift    		 (c)
    Use of gift    		 (d)
    Description of how gift is held
     
    (e)
    Transfer of gift
    Transferee's name, address, and ZIP 4 Relationship of transferor to transferee
     
     
           
     
    (a) No.
    from
    Part I    		 (b)
    Purpose of gift    		 (c)
    Use of gift    		 (d)
    Description of how gift is held
     
    (e)
    Transfer of gift
    Transferee's name, address, and ZIP 4 Relationship of transferor to transferee
     
     
           
     
    Schedule B (Form 990, 990-EZ, or 990-PF) (2010)

    Additional Data


    Software ID: 10000105
    Software Version: 2010v3.2

    TY 2010 AccountingFeesSchedule
    Name:
    THE GAIL L & ARTHUR E BENJAMIN
    FOUNDATION
    EIN: 20-0200319
    Software ID:10000105
    Software Version:2010v3.2
    Category Amount Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
    NELSON MURRI 3,035 3,035 0 0

    TY 2010 InvestmentsOtherSchedule2
    Name:
    THE GAIL L & ARTHUR E BENJAMIN
    FOUNDATION
    EIN: 20-0200319
    Software ID:10000105
    Software Version:2010v3.2
    Category/ Item Listed at Cost or FMV Book Value End of Year Fair Market Value
    HIGHBRIDGE DYNAMIC COMMODITIES AT COST 4,754 6,214
    EATON VANCE MUT FDS TR AT COST 13,105 13,004
    ARBITAGE FUNDS 1 AT COST 13,258 12,954
    GS BREN SPX 07/08/11 AT COST 15,000 16,795
    CS BREN ASIA BSKT 090811 AT COST 10,000 11,089
    DREYFUS LAUREL FDS TR AT COST 12,435 12,449
    VANGUARD FIXED INCOME SECS F AT COST 25,398 25,761
    JP MORGAN SHORT DURATION BOND FUND AT COST 231,795 233,712
    JPMORGAN STRATEGIC INCOME AT COST 12,875 12,955
    JP MORGAN INTERNATIONAL CURRENCY AT COST 6,291 6,583
    Eaton Vance Mut FDS TR AT COST 29,570 30,053
    ishares Varclays Tips Bond Fund AT COST 33,599 32,794
    Harbor high Yield Bond Fund Ins AT COST 12,888 13,008
    Vanguard Emerging Market ETF AT COST 6,062 6,018
    SPDR Gold Trust AT COST 5,100 6,104
    Manning and Napier fund AT COST 10,873 11,444
    Laudus Mondrian International Equity AT COST 6,475 6,588
    Aberdeen Asia Pacific Ex Japan AT COST 14,595 18,799
    Professionally Managed Portfolios AT COST 14,551 16,137
    JP Morgan Realty Income Fund AT COST 9,984 10,038
    Ishares S&P Mid Cap 400 Index AT COST 18,985 23,307
    SPDR S&P 500 ETF Trust AT COST 18,319 20,497
    Legg Mason Partners Appreciation AT COST 10,742 12,429
    JP Morgan US Equity Fund AT COST 11,061 11,985
    Gateway Fund -Y AT COST 6,466 6,483
    HEWLETT PACKARD AT COST    

    TY 2010 LegalFeesSchedule
    Name:
    THE GAIL L & ARTHUR E BENJAMIN
    FOUNDATION
    EIN: 20-0200319
    Software ID:10000105
    Software Version:2010v3.2
    Category Amount Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
    LEGAL FEES 270 0 0 0


    TY 2010 OtherAssetsSchedule
    Name:
    THE GAIL L & ARTHUR E BENJAMIN
    FOUNDATION
    EIN: 20-0200319
    Software ID:10000105
    Software Version:2010v3.2
    Description Beginning of Year - Book Value End of Year - Book Value End of Year - Fair Market Value
    Rounding 2 2  


    TY 2010 OtherDecreasesSchedule
    Name:
    THE GAIL L & ARTHUR E BENJAMIN
    FOUNDATION
    EIN: 20-0200319
    Software ID:10000105
    Software Version:2010v3.2
    Description Amount
    ROUNDING 2


    TY 2010 OtherExpensesSchedule
    Name:
    THE GAIL L & ARTHUR E BENJAMIN
    FOUNDATION
    EIN: 20-0200319
    Software ID:10000105
    Software Version:2010v3.2
    Description Revenue and Expenses per Books Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
    OTHER 1,148     1,148
    Misc 2,500      
    MARKETING 4,500     4,500
    inVESTMENT EXPENSE 69 69    
    Expense reimbursement 15,921     15,921
    BROKER FEES 5,417 5,417    
    BANK CHARGES 392 392    


    TY 2010 OtherIncomeSchedule2
    Name:
    THE GAIL L & ARTHUR E BENJAMIN
    FOUNDATION
    EIN: 20-0200319
    Software ID:10000105
    Software Version:2010v3.2
    Description Revenue And Expenses Per Books Net Investment Income Adjusted Net Income
    Other Investment Income 280    


    TY 2010 TaxesSchedule
    Name:
    THE GAIL L & ARTHUR E BENJAMIN
    FOUNDATION
    EIN: 20-0200319
    Software ID:10000105
    Software Version:2010v3.2
    Category Amount Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
    fOREIGN tAXES 1 1    
    FEDERAL TAXES 37