Form990-PF

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 09-01-2010 , and ending 08-31-2011
G
Check all that apply:
Name of foundation
THE HAROLD GRINSPOON CHARITABLE FOUNDATION
 

Number and street (or P.O. box number if mail is not delivered to street address)380 UNION STREET   Room/suite
City or town, state, and ZIP code
WEST SPRINGFIELD, MA01089
A Employer identification number

22-2738277
B Telephone number (see page 10 of the instructions)

(413) 781-0712
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$7,200,049J 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) 276,730
2 Check bullet
3 Interest on savings and temporary cash investments 105 105  
4 Dividends and interest from securities...... 68,413 68,413  
5a Gross rents..............      
b Net rental income or (loss) -4,686
6a Net gain or (loss) from sale of assets not on line 10 1,929,552
b Gross sales price for all assets on line 6a 5,474,488
7 Capital gain net income (from Part IV, line 2)... 1,969,589
8 Net short-term capital gain.........  
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 71,533 0  
12 Total. Add lines 1 through 11........ 2,346,333 2,038,107  
Operating and Administrative Expenses 13 Compensation of officers, directors, trustees, etc. 72,316 0   72,316
14 Other employee salaries and wages...... 8,256 0   8,256
15 Pension plans, employee benefits.......        
16a Legal fees (attach schedule).........        
b Accounting fees (attach schedule)....... Click to see attachment 5,000 2,500   2,500
c Other professional fees (attach schedule).... Click to see attachment 35,641 0   35,641
17 Interest...............        
18 Taxes (attach schedule) (see page 14 of the instructions) Click to see attachment 250 0   250
19 Depreciation (attach schedule) and depletion...      
20 Occupancy.............. 5,153 2,561   2,562
21 Travel, conferences, and meetings....... 461 0   461
22 Printing and publications..........        
23 Other expenses (attach schedule)....... Click to see attachment 145,370 8,535   136,835
24 Total operating and administrative expenses.
Add lines 13 through 23.......... 272,447 13,596   258,821
25 Contributions, gifts, grants paid........ 456,246 404,778
26 Total expenses and disbursements. Add lines 24 and 25 728,693 13,596   663,599
27 Subtract line 26 from line 12:
a Excess of revenue over expenses and disbursements 1,617,640
b Net investment income (if negative, enter -0-) 2,024,511
c Adjusted net income (if negative, enter -0-)...  
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............... 54,844 39,492 39,492
2 Savings and temporary cash investments..........      
3 Accounts receivable bullet  
Less: allowance for doubtful accounts bullet        
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) bullet19,342
Less: allowance for doubtful accounts bullet0 18,353 19,342 19,342
8 Inventories for sale or use...............      
9 Prepaid expenses and deferred charges...........      
10a Investments—U.S. and state government obligations (attach schedule)      
b Investments—corporate stock (attach schedule)........ 5,113,209 Click to see attachment7,032,091 7,032,091
c Investments—corporate bonds (attach schedule)........      
11 Investments—land, buildings, and equipment: basis bullet  
Less: accumulated depreciation (attach schedule) bullet        
12 Investments—mortgage loans..............      
13 Investments—other (attach schedule)........... 528,827 Click to see attachment109,124 109,124
14 Land, buildings, and equipment: basis bullet  
Less: accumulated depreciation (attach schedule) bullet        
15 Other assets (describe bullet)      
16 Total assets (to be completed by all filers—see the
instructions. Also, see page 1, item I) 5,715,233 7,200,049 7,200,049
Liabilities 17 Accounts payable and accrued expenses.......... 3,897 7,442
18 Grants payable................... 437,966 489,434
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).......... 441,863 496,876
Net Assets or Fund Balances bullet
and complete lines 24 through 26 and lines 30 and 31.
24 Unrestricted.................... 5,273,370 6,703,173
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    
30 Total net assets or fund balances (see page 17 of the
instructions).................... 5,273,370 6,703,173
31 Total liabilities and net assets/fund balances (see page 17 of
the instructions).................. 5,715,233 7,200,049
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 5,273,370
2 Enter amount from Part I, line 27a...................... 2 1,617,640
3 Other increases not included in line 2 (itemize) bulletClick to see attachment 3 10,367
4 Add lines 1, 2, and 3.......................... 4 6,901,377
5 Decreases not included in line 2 (itemize) bulletClick to see attachment 5 198,204
6 Total net assets or fund balances at end of year (line 4 minus line 5)—Part II, column (b), line 30.. 6 6,703,173
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 PUBLICLY TRADED SECURITIES - MERRILL LYNCH P    
b PUBLICLY TRADED SECURITIES - SANFORD BERNSTEIN P    
c PUBLICLY TRADED SECURITIES - PIMCO FUNDS P    
d FROM K-1: S.Y.G. II P    
e CAPITAL GAINS DIVIDENDS P    
(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 379,333   293,119 86,214
b 5,033,205   3,184,364 1,848,841
c 34,061   67,453 -33,392
d       40,037
e 27,889     27,889
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       86,214
b       1,848,841
c       -33,392
d       40,037
e       27,889
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 1,969,589
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  
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 756,289 2,782,321 0.271819
2008 900,555 2,248,525 0.400509
2007 1,051,062 2,811,438 0.373852
2006 788,261 2,728,904 0.288856
2005 866,925 2,506,978 0.345805
2 Total of line 1, column (d) ...................... 2 1.680841
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 0.336168
4 Enter the net value of noncharitable-use assets for 2010 from Part X, line 5..... 4 6,487,178
5 Multiply line 4 by line 3....................... 5 2,180,782
6 Enter 1% of net investment income (1% of Part I, line 27b)........... 6 20,245
7 Add lines 5 and 6......................... 7 2,201,027
8 Enter qualifying distributions from Part XII, line 4.............. 8 663,599
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 40,490
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 0
3 Add lines 1 and 2............................ 3 40,490
4 Subtitle A (income) tax (domestic section 4947(a)(1) trusts and taxable foundations only. Others enter -0-). 4 0
5 Tax based on investment income. Subtract line 4 from line 3. If zero or less, enter -0- ..... 5 40,490
6 Credits/Payments:
a 2010 estimated tax payments and 2009 overpayment credited to 2010 6a 1,706
b Exempt foreign organizations—tax withheld at source....... 6b
c Tax paid with application for extension of time to file (Form 8868) 6c 2,000
d Backup withholding erroneously withheld ........... 6d  
7 Total credits and payments. Add lines 6a through 6d.............. 7 3,706
8 Enter any penalty for underpayment of estimated tax. if Form 2220 is attached. Click to see attachment 8  
9 Tax due. If the total of lines 5 and 8 is more than line 7, enter amount owed.......Bullet 9 36,784
10 Overpayment. If line 7 is more than the total of lines 5 and 8, enter the amount overpaid...Bullet 10  
11 Enter the amount of line 10 to be: Credited to 2011 estimated taxBullet   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$ 0(2) On foundation managers.bullet$ 0
e
Enter the reimbursement (if any) paid by the foundation during the year for political expenditure tax imposed
on foundation managers.bullet$ 0
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
 
 
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
    Yes
     
    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)bulletMA
    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 ofbulletJEREMY PAVA Telephone no.bullet (413) 781-0712
    Located atbullet380 UNION STREETWEST SPRINGFIELDMA ZIP+4bullet01089
    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
     
     
    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
     
     
    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
     
     
    .........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
     
     
    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
    DIANE TRODERMAN TRUSTEE
    0.50     		0 0 0
    172 CRESTVIEW CIRCLE
    LONGMEADOW,MA01106
    HAROLD GRINSPOON TRUSTEE
    0.50     		0 0 0
    172 CRESTVIEW CIRCLE
    LONGMEADOW,MA01106
    JEREMY PAVA TRUSTEE
    0.50     		0 0 0
    258 WASHINGTON BLVD
    SPRINGFIELD,MA01101
    MARY ANNE HERRON DIRECTOR SPECIAL PROJECTS
    40.00     		72,316 0 0
    380 UNION STREET
    WEST SPRINGFIELD,MA01089
    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 0
    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
    JOHNSON RE INVESTORS PURCHASED SERVICES-INCL LINE 1 80,572
    380 UNION STREET
    W SPRINGFIELD,MA01089
    Total number of others receiving over $50,000 for professional services.............bullet0
    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 NONE 0
    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...........................bullet0
    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
    5,922,367
    b
    Average of monthly cash balances.......................
    1b
    220,846
    c
    Fair market value of all other assets (see page 24 of the instructions)............
    1c
    442,755
    d
    Total (add lines 1a, b, and c).........................
    1d
    6,585,968
    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
    0
    3
    Subtract line 2 from line 1d..........................
    3
    6,585,968
    4
    Cash deemed held for charitable activities. Enter 1 1⁄2% of line 3 (for greater amount, see page 25
    of the instructions) ............................
    4
    98,790
    5
    Net value of noncharitable-use assets. Subtract line 4 from line 3. Enter here and on Part V, line 4
    5
    6,487,178
    6
    Minimum investment return. Enter 5% of line 5...................
    6
    324,359
    Part XI
    Distributable Amount bullet and do not complete this part.)
    1
    Minimum investment return from Part X, line 6....................
    1
    324,359
    2a
    Tax on investment income for 2010 from Part VI, line 5......
    2a
    40,490
    b
    Income tax for 2010. (This does not include the tax from Part VI.)...
    2b
     
    c
    Add lines 2a and 2b............................
    2c
    40,490
    3
    Distributable amount before adjustments. Subtract line 2c from line 1............
    3
    283,869
    4
    Recoveries of amounts treated as qualifying distributions................
    4
    0
    5
    Add lines 3 and 4.............................
    5
    283,869
    6
    Deduction from distributable amount (see page 25 of the instructions)...........
    6
    0
    7
    Distributable amount as adjusted. Subtract line 6 from line 5. Enter here and on Part XIII,
    line 1.................................
    7
    283,869
    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
    663,599
    b
    Program-related investments—total from Part IX-B..................
    1b
    0
    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
    663,599
    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
    0
    6
    Adjusted qualifying distributions. Subtract line 5 from line 4...............
    6
    663,599
    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 7 283,869
    2 Undistributed income, if any, as of the end of 2010:
    a Enter amount for 2009 only....... 0
    b Total for prior years:20, 20, 20 0
    3 Excess distributions carryover, if any, to 2010:
    a From 2005....... 737,503
    b From 2006....... 654,751
    c From 2007....... 913,163
    d From 2008....... 789,301
    e From 2009....... 618,893
    fTotal of lines 3a through e......... 3,713,611
    4Qualifying distributions for 2010 from Part
    XII, line 4: bullet$ 663,599
    a Applied to 2009, but not more than line 2a 0
    b Applied to undistributed income of prior years
    (Election required—see page 26 of the instructions)    		 0
    c Treated as distributions out of corpus (Election
    required—see page 26 of the instructions)...     		0
    d Applied to 2010 distributable amount..... 283,869
    e Remaining amount distributed out of corpus 379,730
    5 Excess distributions carryover applied to 2010. 0 0
    (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 4,093,341
    b Prior years’ undistributed income. Subtract
    line 4b from line 2b ...........     		0
    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......     		0
    d Subtract line 6c from line 6b. Taxable
    amount—see page 27 of the instructions ...     		0
    e Undistributed income for 2009. Subtract line
    4a from line 2a. Taxable amount—see page 27
    of the instructions ...........     		0
    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) ...........     		0
    8Excess distributions carryover from 2005 not
    applied on line 5 or line 7 (see page 27 of the
    instructions) .............     		737,503
    9Excess distributions carryover to 2011.
    Subtract lines 7 and 8 from line 6a ......     		3,355,838
    10 Analysis of line 9:
    a Excess from 2006.... 654,751
    b Excess from 2007.... 913,163
    c Excess from 2008.... 789,301
    d Excess from 2009.... 618,893
    e Excess from 2010.... 379,730
    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).)
    DIANE TRODERMAN
    HAROLD GRINSPOON
    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:
    HAROLD GRINSPOON
    380 UNION STREET
    WEST SPRINGFIELD,MA01089
    (413) 781-0712
    bThe form in which applications should be submitted and information and materials they should include:
    A WRITTEN REQUEST WHICH SHOULD INCLUDE A DESCRIPTION OF THE FUNCTIONS TO BE FUNDED, AMOUNT REQUESTED, ANNUAL BUDGET OF SOLICITING ORGANIZATION.
    cAny submission deadlines:
    NONE
    dAny restrictions or limitations on awards, such as by geographical areas, charitable fields, kinds of institutions, or other
    factors:
    NONE
    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
    JOSEPH HENEY
    193 BRISTOL STREET
    SPRINGFIELD,MA01109     		NONE N/A TEACHER AWARDS 500
    LAURA WRAY-RAMOS
    142 OREGON STREET
    SPRINGFIELD,MA01118     		NONE N/A TEACHER AWARDS 500
    NIKALI BENKERT
    57 CARA LANE
    EAST LONGMEADOW,MA01028     		NONE N/A TEACHER AWARDS 500
    KATHLEEN M JAMROZ
    44 WRIGHT STREET
    AGAWAM,MA01001     		NONE N/A TEACHER AWARDS 500
    PETER N DONAH
    226 LANCASTER DRIVE
    AGAWAM,MA01001     		NONE N/A TEACHER AWARDS 500
    TINA M CRANE
    44 SANDTRAP WAY
    CHICOPEE,MA01020     		NONE N/A TEACHER AWARDS 500
    LISA MARTIN
    5 BEAUFORT CIRCLE
    SPRINGFIELD,MA01104     		NONE N/A TEACHER AWARDS 500
    CHRISTINE P SULLIVAN
    182G NORTHAMPTON STREET
    EASTHAMPTON,MA01027     		NONE N/A TEACHER AWARDS 500
    ROBIN KENNEY-BINEAU
    138 VERMONT STREET
    HOLYOKE,MA01040     		NONE N/A TEACHER AWARDS 500
    KATHLEEN DESROCHERS
    42 FREEDOM STREET
    CHICOPEE,MA01013     		NONE N/A TEACHER AWARDS 500
    SANDY STASIOWSKI
    30 PLANTATION DRIVE
    AGAWAM,MA01001     		NONE N/A TEACHER AWARDS 500
    ALLYSON SEDERLAND
    31 REGENCY COURT
    CHICOPEE,MA01020     		NONE N/A TEACHER AWARDS 500
    VICTORIA PASCUZZI
    8 MARY LANE
    WESTFIELD,MA01085     		NONE N/A TEACHER AWARDS 500
    JASON WAWRZYNIAK
    97 WORTHINGTON STREET
    CHICOPEE,MA01020     		NONE N/A TEACHER AWARDS 500
    LISA MARIE ANDREWS
    83 LETENDRE AVENUE
    LUDLOW,MA01056     		NONE N/A TEACHER AWARDS 500
    LUCILLE M MERCIER
    45 ELMWOOD STREET
    HOLYOKE,MA01040     		NONE N/A TEACHER AWARDS 500
    JO-ANN GINLEY
    28 CHESTNUT HILL ROAD
    SOUTH HADLEY,MA01075     		NONE N/A TEACHER AWARDS 500
    CLOTILDE ORTIZ
    212 POPLAR STREET
    CHICOPEE,MA01013     		NONE N/A TEACHER AWARDS 500
    ANDREA HICKSON
    153 JEAN CIRCLE
    CHICOPEE,MA01020     		NONE N/A TEACHER AWARDS 500
    ELLEN MORIARTY
    15 NICHOLLS DRIVE
    HOLYOKE,MA01040     		NONE N/A TEACHER AWARDS 500
    MARK TODD
    67 DISCAL LANE
    HOLYOKE,MA01040     		NONE N/A TEACHER AWARDS 500
    ZORAIDA RIVERA
    166 EAST HADLEY ROAD APT 3
    AMHERST,MA01002     		NONE N/A TEACHER AWARDS 500
    AIMEE DEWAR
    77 WAYNE STREET
    SPRINGFIELD,MA01118     		NONE N/A TEACHER AWARDS 500
    CAROLE ANN SIERON
    7 ASHLEY STREET
    WESTFIELD,MA01085     		NONE N/A TEACHER AWARDS 500
    DEAN M BERRY
    17 COOPER STREET
    AGAWAM,MA01001     		NONE N/A TEACHER AWARDS 500
    LORI LECLAIR
    6 RIDGEVIEW TERRACE
    SOUTHWICK,MA01077     		NONE N/A TEACHER AWARDS 500
    CHRISTOPHER KENNEDY
    215 GRANBY ROAD
    BELCHERTOWN,MA01007     		NONE N/A TEACHER AWARDS 500
    LAURI E SCHLOSSER
    136 OLD STAGE ROAD
    WESTFIELD,MA01085     		NONE N/A TEACHER AWARDS 500
    ALAN GATES
    17 STEVENSON LANE
    AGAWAM,MA01001     		NONE N/A TEACHER AWARDS 500
    LAUREN J SMITH
    10 PALMER ROAD
    MONSON,MA01057     		NONE N/A TEACHER AWARDS 500
    SARAH PRINGLE
    43 WARREN STREET
    WEST SPRINGFIELD,MA01089     		NONE N/A TEACHER AWARDS 500
    KATHLEEN ROGERS
    17 KENNETH ROAD
    EASTHAMPTON,MA01027     		NONE N/A TEACHER AWARDS 500
    CHELSEA K BARNICLE
    151 SUMNER AVENUE APT 1
    SPRINGFIELD,MA01108     		NONE N/A TEACHER AWARDS 500
    LUKE BAILLARGEON
    72 WALNUT STREET
    CHICOPEE,MA01020     		NONE N/A TEACHER AWARDS 500
    TINA DUNLOP
    66 CHRISTOPHER STREET
    WESTFIELD,MA01085     		NONE N/A TEACHER AWARDS 500
    PATRICIA E MAHONEY
    33 DARTMOUTH STREET
    WESTFIELD,MA01085     		NONE N/A TEACHER AWARDS 500
    DEBRA J MICHAUD
    313 CITY VIEW BLVD
    WESTFIELD,MA01085     		NONE N/A TEACHER AWARDS 500
    CATHERINE TANSEY
    226 MUNGER HILL ROAD
    WESTFIELD,MA01085     		NONE N/A TEACHER AWARDS 500
    TAMMY WARD
    5 PHEASANT DRIVE
    WESTFIELD,MA01085     		NONE N/A TEACHER AWARDS 500
    BARBARA A WESTCOTT
    36 NORTH LONGYARD ROAD
    SOUTHWICK,MA01077     		NONE N/A TEACHER AWARDS 500
    AMY FREMGEN
    5 POWDER RIDGE ROAD
    ENFIELD,CT06082     		NONE N/A TEACHER AWARDS 500
    STEPHEN M EXTINE
    14 MELVIN AVE
    EAST LONGMEADOW,MA01028     		NONE N/A TEACHER AWARDS 500
    STEVE GUAY
    303 LOUDVILLE ROAD
    EASTHAMPTON,MA01027     		NONE N/A TEACHER AWARDS 500
    LEANNE T MOUSSETTE
    26 POMEROY MEADOW LANE
    SOUTHAMPTON,MA01073     		NONE N/A TEACHER AWARDS 500
    NANCY D MORROW
    24 LINDA DRIVE
    WESTFIELD,MA01085     		NONE N/A TEACHER AWARDS 500
    KATHLEEN DISA
    6 MCINTOSH DRIVE
    WILBRAHAM,MA01095     		NONE N/A TEACHER AWARDS 500
    JESSICA PARIS
    244 NASSAU DRIVE
    SPRINGFIELD,MA01129     		NONE N/A TEACHER AWARDS 500
    LIANNE PENNINGTON
    66 BRADWAY ROAD
    MONSON,MA01057     		NONE N/A TEACHER AWARDS 500
    PATRICIA ANN REGAN-LOIKO
    1 SOUTH ROAD
    HAMPDEN,MA01036     		NONE N/A TEACHER AWARDS 500
    DANIELLE DUGRE
    25 HOWARD STREET
    HOLYOKE,MA01040     		NONE N/A TEACHER AWARDS 500
    HELENE SHAPIRO
    21 CRESCENT COURT
    EAST HARTFORD,CT06118     		NONE N/A TEACHER AWARDS 100
    RABBI MENACHEM COHEN
    9 ELWOOD DRIVE
    SPRINGFIELD,MA01108     		NONE N/A TEACHER AWARDS 100
    RACHEL WESLEY
    34 WINDSOR LANE
    EAST LONGMEADOW,MA01028     		NONE N/A TEACHER AWARDS 100
    KATHERINE HOLDSWORTH
    45 RUSSELL STREET
    GREENFIELD,MA01301     		NONE N/A TEACHER AWARDS 100
    JESSICA MOORE
    84 CITY VIEW BLVD
    WESTFIELD,MA01085     		NONE N/A TEACHER AWARDS 500
    KAREN H PALAZZI
    50 CLAIRMONT STREET
    LONGMEADOW,MA01106     		NONE N/A TEACHER AWARDS 500
    LORRAINE KAYLOR
    109 BENEDICT TERRACE
    LONGMEADOW,MA01106     		NONE N/A TEACHER AWARDS 500
    NICOLE PARIS KRO
    68 FENWICK STREET
    SPRINGFIELD,MA01109     		NONE N/A TEACHER AWARDS 500
    ANNE MARIE CORRIERI
    147 BARTLETT AVENUE
    WILBRAHAM,MA01095     		NONE N/A TEACHER AWARDS 500
    KATHLEEN M GADOURY
    47 SHEFFIELD DRIVE
    BELCHERTOWN,MA01007     		NONE N/A TEACHER AWARDS 500
    ERICKA WILSON
    39 OAK STREET
    LUDLOW,MA01056     		NONE N/A TEACHER AWARDS 500
    MICHAEL BURTCH
    46 AMERICO STREET
    LUDLOW,MA01056     		NONE N/A TEACHER AWARDS 500
    ROBERTA A RICHARDSON
    45 BOGAN ROAD
    MONSON,MA01057     		NONE N/A TEACHER AWARDS 500
    SERENA SHORTER WILLIS
    200 LAMBERT TERRACE
    CHICOPEE,MA01020     		NONE N/A TEACHER AWARDS 500
    SUSAN M GOODWIN
    1003 FOSTER STREET
    PALMER,MA01069     		NONE N/A TEACHER AWARDS 500
    PATRICIA NOLEN-PARKHOUSE
    91 STAFFORD HOLLOW ROAD
    MONSON,MA01057     		NONE N/A TEACHER AWARDS 500
    BARBARA STOLGITIS
    303 BARKER STREET
    THREE RIVERS,MA01080     		NONE N/A TEACHER AWARDS 500
    JUDITH MERCIER
    6 BROWN STREET
    PALMER,MA01069     		NONE N/A TEACHER AWARDS 500
    ALYSHIA VELOZO
    31 MELBA STREET
    SPRINGFIELD,MA01119     		NONE N/A TEACHER AWARDS 500
    JOANNE M BROWN
    19 KNIGHT AVENUE
    EASTHAMPTON,MA01027     		NONE N/A TEACHER AWARDS 500
    DEVON MARIE CALZINI-DENNIS
    491 BRIDGE ROAD
    FLORENCE,MA01062     		NONE N/A TEACHER AWARDS 500
    LISA A CUPILLO
    182 APPLEWOOD DRIVE
    CHICOPEE,MA01022     		NONE N/A TEACHER AWARDS 500
    KATHLEEN CZARNECKI
    1892 MEMORIAL DRIVE
    CHICOPEE,MA01020     		NONE N/A TEACHER AWARDS 500
    PAULA DONAIS
    309 CHICOPEE STREET
    GRANBY,MA01033     		NONE N/A TEACHER AWARDS 500
    NICOLE R FALCONE
    30 NORTH MAIN STREET
    SOUTH HADLEY,MA01075     		NONE N/A TEACHER AWARDS 500
    SHARON FORD
    107 WAIT STREET
    SPRINGFIELD,MA01104     		NONE N/A TEACHER AWARDS 500
    MICHELLE GRILLI
    6 LEXINGTON CIRCLE
    SOUTHWICK,MA01077     		NONE N/A TEACHER AWARDS 500
    TABITHA GUESS
    165 KNOLLWOOD STREET
    SPRINGFIELD,MA01104     		NONE N/A TEACHER AWARDS 500
    GAIL HARATY-MANUEL
    3 KAREN DRIVE
    WILBRAHAM,MA01095     		NONE N/A TEACHER AWARDS 500
    JENNY HENDERSON
    248 ABBOTT STREET
    SPRINGFIELD,MA01118     		NONE N/A TEACHER AWARDS 500
    REBECCA JACKSON
    138 DWIGHT ROAD
    SPRINGFIELD,MA01108     		NONE N/A TEACHER AWARDS 500
    DALE R KASAL
    22 CEMETARY ROAD
    EASTHAMPTON,MA01027     		NONE N/A TEACHER AWARDS 500
    MICHELLE KEATING
    133 IRLA DRIVE
    LUDLOW,MA01056     		NONE N/A TEACHER AWARDS 500
    JON LETENDRE
    61 CHESTER ROAD
    BLANDFORD,MA01008     		NONE N/A TEACHER AWARDS 500
    RENEE LODI
    52 EMBASSY ROAD
    SPRINGFIELD,MA01119     		NONE N/A TEACHER AWARDS 500
    JODI LUCAS
    516 LYON STREET
    LUDLOW,MA01056     		NONE N/A TEACHER AWARDS 500
    DIANE D MACKIE
    39 RAYMOND DRIVE
    HAMPDEN,MA01036     		NONE N/A TEACHER AWARDS 500
    KERRIE MANCINO
    354 NORTH ROAD
    WESTFIELD,MA01085     		NONE N/A TEACHER AWARDS 500
    HEIDI MCEWEN
    14 SCHOOL STREET
    SOUTH HADLEY,MA01075     		NONE N/A TEACHER AWARDS 500
    CAROL ANN MOTTO
    17 ARDEN STREET
    SPRINGFIELD,MA01118     		NONE N/A TEACHER AWARDS 500
    LINH NGUYEN
    56 NORTHFIELD ROAD
    LONGMEADOW,MA01106     		NONE N/A TEACHER AWARDS 500
    MARY A OUTHUSE
    900 NORTH STREET
    FEEDING HILLS,MA01030     		NONE N/A TEACHER AWARDS 500
    SUSAN RESTIVO
    2030 ALLEN STREET
    SPRINGFIELD,MA01118     		NONE N/A TEACHER AWARDS 500
    ANNE MARIE ROSBERG
    15 SHEPARD ROAD
    SPRINGFIELD,MA01118     		NONE N/A TEACHER AWARDS 500
    PATRICE A STRUZIAK
    843 FRANK SMITH ROAD
    LONGMEADOW,MA01106     		NONE N/A TEACHER AWARDS 500
    SARA TOURSCHER
    14 GRANBY HEIGHTS
    GRANBY,MA01033     		NONE N/A TEACHER AWARDS 500
    AUDREY WOJCZYK
    35 ROCKY BROOK DRIVE
    RUSSELL,MA01071     		NONE N/A TEACHER AWARDS 500
    JANE MUDIE
    380 MONTAGUE ROAD
    SHUTESBURY,MA01072     		NONE N/A TEACHER AWARDS 500
    LAURIE J HICKSON
    1205 TURKEY STREET
    WARE,MA01082     		NONE N/A TEACHER AWARDS 500
    LUCIA SPIRO
    20 HARTMAN ROAD
    AMHERST,MA01002     		NONE N/A TEACHER AWARDS 500
    MICHAEL LAWRENCE-RIDDELL
    200 BRIDGE ROAD
    FLORENCE,MA01062     		NONE N/A TEACHER AWARDS 500
    NICHOLAS SHAW
    121 TRACY CIRCLE
    AMHERST,MA01002     		NONE N/A TEACHER AWARDS 500
    LAWRENCE O'BRIEN
    22 HARRIS STREET
    AMHERST,MA01002     		NONE N/A TEACHER AWARDS 500
    KAREN MISIASZEK
    118 MAXIMILIAN DRIVE
    GRANBY,MA01033     		NONE N/A TEACHER AWARDS 500
    MELISSA WILLIAMS
    316 HOOSAC ROAD
    CONWAY,MA01341     		NONE N/A TEACHER AWARDS 500
    CHANTAL A AYOTTE
    1576 WILBRAHAM ROAD
    SPRINGFIELD,MA01119     		NONE N/A TEACHER AWARDS 500
    CHRISTINE CRAIG
    92 SILVER STREET
    SOUTH HADLEY,MA01075     		NONE N/A TEACHER AWARDS 500
    CATHERINE PETERS GLENNON
    97 BELVIDERE STREET
    SPRINGFIELD,MA01108     		NONE N/A TEACHER AWARDS 500
    JENNIFER MCNALLY
    133 1/2 SPRINGFIELD STREET
    PALMER,MA01069     		NONE N/A TEACHER AWARDS 500
    SR JEAN SCHNEIDER SSJ
    122 LANCASTER LANE
    WEST SPRINGFIELD,MA01089     		NONE N/A TEACHER AWARDS 500
    JEANNE WAINWRIGHT
    686 PROSPECT AVENUE
    WEST SPRINGFIELD,MA01089     		NONE N/A TEACHER AWARDS 500
    GAIL CANON
    26 ASHLEY CIRCLE
    EASTHAMPTON,MA01027     		NONE N/A TEACHER AWARDS 500
    ANN MARIE ZANFAGNA
    21 CLAREMONT AVENUE
    HOLYOKE,MA01040     		NONE N/A TEACHER AWARDS 500
    MARY ELIZABETH FRANCK
    116 PLEASANT STREET
    EASTHAMPTON,MA01027     		NONE N/A TEACHER AWARDS 500
    RAYE M YOUNG
    84 FEDERAL STREET
    MILLERS FALLS,MA01349     		NONE N/A TEACHER AWARDS 500
    ANN COLLETTE
    7 CHARLES LANE
    AMHERST,MA01002     		NONE N/A TEACHER AWARDS 500
    MAUREEN BRIERE
    312 FALLS ROAD
    SUNDERLAND,MA01375     		NONE N/A TEACHER AWARDS 500
    LYNN GAIL GEBO
    21 PINE RIDGE ROAD
    WESTFIELD,MA01085     		NONE N/A TEACHER AWARDS 500
    JENNIFER DALY
    P O BOX 36
    SOUTH LEE,MA01260     		NONE N/A TEACHER AWARDS 500
    CHERYL WRIGHT
    170 EAST HADLEY ROAD
    AMHERST,MA01002     		NONE N/A TEACHER AWARDS 500
    CHARLENE KORZA
    20 CHESTNUT STREET
    HATFIELD,MA01038     		NONE N/A TEACHER AWARDS 500
    COLLEEN LAPOINTE
    36 BAGGS HILL ROAD
    GRANBY,MA01033     		NONE N/A TEACHER AWARDS 500
    ASHLEY MAYWINN FITZROY
    52 ALLEN STREET
    GREENFIELD,MA01301     		NONE N/A TEACHER AWARDS 500
    REBECCA GUTIERREZ
    26 DEPOT ROAD
    SHELBURNE FALLS,MA01370     		NONE N/A TEACHER AWARDS 500
    AMY-LOUISE PFEFFER
    1230 MAIN POLAND ROAD
    CONWAY,MA01341     		NONE N/A TEACHER AWARDS 500
    RUTHANNE WEISSMAN
    176 HAWK HILL ROAD
    SHELBURNE FALLS,MA01370     		NONE N/A TEACHER AWARDS 500
    EDWARD W FORMAN
    3 DEBORAH LANE
    HADLEY,MA01035     		NONE N/A TEACHER AWARDS 500
    SUZANNE LEHMAN RN BSN MED
    238 PARK STREET
    EASTHAMPTON,MA01027     		NONE N/A TEACHER AWARDS 500
    NANCY K MAHONEY
    20 FORT HILL ROAD
    HAYDENVILLE,MA01039     		NONE N/A TEACHER AWARDS 500
    ANDREA BELANGER
    218 NORTH ROAD
    EASTHAMPTON,MA01027     		NONE N/A TEACHER AWARDS 500
    CHRISTINE SULLIVAN
    7 ROSALIE LAKE
    SOUTHAMPTON,MA01073     		NONE N/A TEACHER AWARDS 500
    PATTI BENSON
    117 PARK STREET
    EASTHAMPTON,MA01027     		NONE N/A TEACHER AWARDS 500
    AMY CRISAFULLI
    18 PARK STREET
    EASTHAMPTON,MA01027     		NONE N/A TEACHER AWARDS 500
    CHRISTINA GOMES
    2 BONAIR DRIVE
    WILBRAHAM,MA01095     		NONE N/A TEACHER AWARDS 500
    ANGELA M SLOWINSKI
    137 CRESCENT STREET
    NORTHAMPTON,MA01060     		NONE N/A TEACHER AWARDS 500
    CHRISTA CHIARELLO
    107 ALVORD STREET
    SOUTH HADLEY,MA01075     		NONE N/A TEACHER AWARDS 500
    ANDREA EGITTO
    431 SPRING STREET
    FLORENCE,MA01062     		NONE N/A TEACHER AWARDS 500
    JON SASS
    63 SHEFFIELD LANE
    FLORENCE,MA01062     		NONE N/A TEACHER AWARDS 500
    SUSAN ENKO
    120 FOUNTAIN STREET
    ORANGE,MA01364     		NONE N/A TEACHER AWARDS 500
    JAMES ANSPACH
    9 CAMP JAHN ROAD
    SOUTHAMPTON,MA01073     		NONE N/A TEACHER AWARDS 500
    DIANE D SPOTTS
    5 COBB LANE
    BELCHERTOWN,MA01007     		NONE N/A TEACHER AWARDS 500
    NANCY GAGNON
    72 SHADOWBROOK ESTATES
    SOUTH HADLEY,MA01075     		NONE N/A TEACHER AWARDS 500
    OTIS ROGERS
    161 GREEN STREET
    GUILFORD,VT05301     		NONE N/A TEACHER AWARDS 500
    LISA PATTERSON
    21 HIGH STREET
    GRANBY,MA01033     		NONE N/A TEACHER AWARDS 500
    MICHELE M MARIN
    58 PIERCE ROAD
    WEST BROOKFIELD,MA01585     		NONE N/A TEACHER AWARDS 500
    SUSAN CONNERS
    6 GATES STREET
    MONSON,MA01057     		NONE N/A TEACHER AWARDS 500
    AMY WALSH
    53 PINEWOOD ROAD
    LUDLOW,MA01056     		NONE N/A TEACHER AWARDS 500
    MR MARSHALL B EPSTEIN
    41 E WEATOGUE STREET
    SIMSBURY,CT06070     		NONE N/A ENTRE INIT FACULTY EXP STIPEND 100
    MS LAUREN J WAY
    588 LONGMEADOW ST
    LONGMEADOW,MA01106     		NONE N/A ENTRE INIT FACULTY EXP STIPEND 100
    MS KERRY CALNAN
    291 SPRINGFIELD STREET
    CHICOPEE,MA01013     		NONE N/A ENTRE INIT FACULTY EXP STIPEND 50
    DR DAVID KIMBALL
    111 DUXBURY LANE
    LONGMEADOW,MA01106     		NONE N/A ENTRE INIT FACULTY EXP STIPEND 50
    THOMAS R SIMMONS JD
    ONE COLLEGE DRIVE
    GREENFIELD,MA01301     		NONE N/A ENTRE INIT FACULTY EXP STIPEND 100
    MS ELLEN MAJKA
    10 FAWN LANE
    WESTFIELD,MA01085     		NONE N/A ENTRE INIT FACULTY EXP STIPEND 50
    MS ANNE POTTER
    97A COLLEGE STREET
    SOUTH HADLEY,MA01075     		NONE N/A ENTRE INIT FACULTY EXP STIPEND 50
    MS RENE HEAVLOW
    77 HARRISON AVENUE
    NORTHAMPTON,MA01060     		NONE N/A ENTRE INIT FACULTY EXP STIPEND 50
    MS SUSANNAH HOWE
    19 ICE POND DRIVE
    FLORENCE,MA01062     		NONE N/A ENTRE INIT FACULTY EXP STIPEND 50
    MR ROBERT FIORE
    11 COBBLESTONE LANE
    EAST LONGMEADOW,MA01028     		NONE N/A ENTRE INIT FACULTY EXP STIPEND 100
    MS DIANE R SABATO
    677 SOUTH BRANCH PARKWAY
    SPRINGFIELD,MA01118     		NONE N/A ENTRE INIT FACULTY EXP STIPEND 100
    DR ROBERT HYERS
    UNIVERSITY DRIVE
    AMHERST,MA01003     		NONE N/A ENTRE INIT FACULTY EXP STIPEND 50
    DR DANIEL GORDON
    90 SPRING STREET
    AMHERST,MA01002     		NONE N/A ENTRE INIT FACULTY EXP STIPEND 50
    MR JAMES C MCKEON
    222 CONCORD ROAD
    LONGMEADOW,MA01106     		NONE N/A ENTRE INIT FACULTY EXP STIPEND 100
    BRADFORD JOHN KNIPES
    221 LEVERETT ROAD
    SHUTESBURY,MA01072     		NONE N/A ENTRE INIT FACULTY EXP STIPEND 100
    SHANE LINDNER
    9 ROSENBLAD DRIVE
    DEEP RIVER,CT06417     		NONE N/A ENTRE INIT FACULTY EXP STIPEND 500
    OLEG YERMAKOV
    83 MOORE STREET
    AGAWAM,MA01001     		NONE N/A ENTRE INIT FACULTY EXP STIPEND 1,000
    NICHOLAS COCCHI
    11 BLUEBERRY RIDGE
    WESTFIELD,MA01085     		NONE N/A ENTRE INIT FACULTY EXP STIPEND 700
    JAMES TAKYI
    211 FERNBANK ROAD
    SPRINGFIELD,MA01129     		NONE N/A ENTRE INIT FACULTY EXP STIPEND 1,000
    LILLIAN COLEMAN
    34 GREENLEAVES DR
    HADLEY,MA01035     		NONE N/A ENTRE INIT FACULTY EXP STIPEND 500
    MARSHALL B EPSTEIN
    41 E WEATOGUE STREET
    SIMSBURY,MA06070     		NONE N/A ENTRE INIT FACULTY EXP STIPEND 4,000
    BAY PATH COLLEGE
    588 LONGMEADOW ST
    LONGMEADOW,MA01106     		NONE SCHOOL ENTRE INIT FACULTY EXP STIPEND 4,000
    DR DAVID KIMBALL
    111 DUXBURY LANE
    LONGMEADOW,MA01106     		NONE N/A ENTRE INIT FACULTY EXP STIPEND 2,000
    KERRY CALNAN
    291 SPRINGFIELD STREET
    CHICOPEE,MA01013     		NONE N/A ENTRE INIT FACULTY EXP STIPEND 2,000
    THOMAS R SIMMONS JD
    ONE COLLEGE DRIVE
    GREENFIELD,MA01301     		NONE N/A ENTRE INIT FACULTY EXP STIPEND 4,000
    ELLEN MAJKA
    10 FAWN LANE
    WESTFIELD,MA01085     		NONE N/A ENTRE INIT FACULTY EXP STIPEND 2,000
    ANNE POTTER
    97A COLLEGE STREET
    SOUTH HADLEY,MA01075     		NONE N/A ENTRE INIT FACULTY EXP STIPEND 2,000
    SUSANNAH HOWE
    19 ICE POND DRIVE
    FLORENCE,MA01062     		NONE N/A ENTRE INIT FACULTY EXP STIPEND 2,000
    RENE HEAVLOW
    77 HARRISON AVENUE
    NORTHAMPTON,MA01060     		NONE N/A ENTRE INIT FACULTY EXP STIPEND 2,000
    ROBERT FIORE
    11 COBBLESTONE LANE
    EAST LONGMEADOW,MA01028     		NONE N/A ENTRE INIT FACULTY EXP STIPEND 4,000
    DIANE R SABATO
    677 SOUTH BRANCH PARKWAY
    SPRINGFIELD,MA01118     		NONE N/A ENTRE INIT FACULTY EXP STIPEND 4,000
    DANIEL GORDON
    90 SPRING STREET
    AMHERST,MA01002     		NONE N/A ENTRE INIT FACULTY EXP STIPEND 2,000
    ROBERT HYERS
    UNIVERSITY DRIVE
    AMHERST,MA01003     		NONE N/A ENTRE INIT FACULTY EXP STIPEND 2,000
    JAMES C MCKEON
    222 CONCORD ROAD
    LONGMEADOW,MA01106     		NONE N/A ENTRE INIT FACULTY EXP STIPEND 4,000
    BRADFORD JOHN KNIPES
    221 LEVERETT ROAD
    SHUTESBURY,MA01072     		NONE N/A ENTRE INIT FACULTY EXP STIPEND 4,000
    JULIA DIAZ SULLIVAN
    167 COLBY ROAD
    DANVILLE,NH03819     		NONE N/A ENTR INIT SPIRIT AWARD 500
    MARYAM SULLIVAN
    86 ST JAMES AVE
    SPRINGFIELD,MA01109     		NONE N/A ENTR INIT SPIRIT AWARD 500
    ADAM GRASSO
    53 NORTH STONE STREET
    WEST SUFFIELD,CT06093     		NONE N/A ENTR INIT SPIRIT AWARD 300
    RICHIE MIRANDA
    53 WINTERSET DRIVE
    SPRINGFIELD,MA01129     		NONE N/A ENTR INIT SPIRIT AWARD 500
    MONICA SHAIRD
    26 RIDGEWAY CIRCLE
    SPRINGFIELD,MA01118     		NONE N/A ENTR INIT SPIRIT AWARD 400
    LUANN CORMIER
    53 PLANTATION ST
    WORCESTER,MA01604     		NONE N/A ENTR INIT SPIRIT AWARD 1,100
    DANIEL OULETTE
    73 AUDUBON ROAD
    LEEDS,MA01053     		NONE N/A ENTR INIT SPIRIT AWARD 1,500
    CHRISTOPHER NAULT
    11 LOVELL STREET
    EASTHAMPTON,MA01027     		NONE N/A ENTR INIT SPIRIT AWARD 1,250
    ARIELLE TAFT
    5106 GWYNN OAK AVENUE
    BALTIMORE,MD21207     		NONE N/A ENTR INIT SPIRIT AWARD 500
    COREY SHAW
    41R PARK LANE
    SPRINGFIELD,MA01119     		NONE N/A ENTR INIT SPIRIT AWARD 1,000
    LAUREN SILVA
    8 BITTMAN LANE
    NEW CITY,NY10956     		NONE N/A ENTR INIT SPIRIT AWARD 300
    JESSICA KAPLAN
    71 CRESCENT BEACH DR
    BURLINGTON,VT05408     		NONE N/A ENTR INIT SPIRIT AWARD 1,500
    JONATHAN ORTIZ
    10 CHESTNUT STREET
    SPRINGFIELD,MA01101     		NONE N/A ENTR INIT SPIRIT AWARD 1,000
    NICHOLAS JOYCE
    26 FLUSHING POND ROAD
    WESTFORD,MA01886     		NONE N/A ENTR INIT SPIRIT AWARD 1,000
    ANDREW EATON
    99 WILBRAHAM ROAD
    PALMER,MA01069     		NONE N/A ENTR INIT SPIRIT AWARD 500
    TIFFANY TONEY
    182 NORTHAMPTON STREET
    EASTHAMPTON,MA01027     		NONE N/A ENTR INIT SPIRIT AWARD 300
    JAMES CLARKE
    9 MATTHEWS ROAD
    ASHFIELD,MA01330     		NONE N/A ENTR INIT SPIRIT AWARD 500
    THOMAS CROSSMAN
    42 PRINCETON TERRACE
    GREENFIELD,MA01301     		NONE N/A ENTR INIT SPIRIT AWARD 500
    MACLELLAN SWAN
    64 WHITNEY AVENUE
    WESTWOOD,MA02090     		NONE N/A ENTR INIT SPIRIT AWARD 550
    CASEY E DADIO
    1000 STATE STREET
    SPRINGFIELD,MA01109     		NONE N/A ENTR INIT SPIRIT AWARD 300
    ALICE TAN
    1 CHAPIN WAY
    NORTHAMPTON,MA01060     		NONE N/A ENTR INIT SPIRIT AWARD 500
    STEPHEN BRUNETTI
    416 EAST STATE STREET
    GRANBY,MA01033     		NONE N/A ENTR INIT SPIRIT AWARD 800
    TYSON PRICE
    577 WESTERN AVENUE
    WESTFIELD,MA01085     		NONE N/A ENTR INIT SPIRIT AWARD 1,100
    ADENA LAVIN
    10 CANTERBURY LANE
    WATCHUNG,NJ07069     		NONE N/A ENTR INIT SPIRIT AWARD 1,250
    LINDA-CHRISTINA AGOH
    12 CANAL STREET
    CHICOPEE,MA01013     		NONE N/A ENTR INIT SPIRIT AWARD 1,000
    MEG KILROY
    11 NORTHFIELD ROAD
    WARWICK,MA01378     		NONE N/A ENTR INIT SPIRIT AWARD 1,500
    NICOLE DENETTE
    388 CHICOPEE STREET
    CHICOPEE,MA01013     		NONE N/A ENTR INIT SPIRIT AWARD 1,000
    BRIAN BARTUS
    621 EAST PLEASANT STREET
    AMHERST,MA01002     		NONE N/A ENTR INIT SPIRIT AWARD 1,500
    JERMAINE JONES
    P O BOX 1603
    SPRINGFIELD,MA01101     		NONE N/A ENTR INIT SPIRIT AWARD 1,000
    MICHELLE BICKING
    667 OLD STAFFORD ROAD
    TOLLAND,CT06084     		NONE N/A ENTR INIT SPIRIT AWARD 1,000
    JESSE ARREDONDO
    577 WESTERN AVENUE
    WESTFIELD,MA01085     		NONE N/A ELEVATOR PITCH PARTICIPATION 100
    JILLIAN BERGUS
    1 CHAPIN WAY
    NORTHAMPTON,MA01063     		NONE N/A ELEVATOR PITCH PARTICIPATION 100
    CANIO CARLUCCI
    1215 WILBRAHAM ROAD
    SPRINGFIELD,MA01119     		NONE N/A ELEVATOR PITCH PARTICIPATION 100
    BRENDA HENNEBERY
    1215 WILBRAHAM ROAD
    SPRINGFIELD,MA01119     		NONE N/A ELEVATOR PITCH PARTICIPATION 100
    NATE LARE
    29 DUBLIN STREET
    CHICOPEE,MA01013     		NONE N/A ELEVATOR PITCH PARTICIPATION 100
    CHRISTOPHER LOVRIEN
    1000 STATE STREET
    SPRINGFIELD,MA01109     		NONE N/A ELEVATOR PITCH PARTICIPATION 100
    NICOLE PROVOST
    143 CHURCH STREET
    LUDLOW,MA01056     		NONE N/A ELEVATOR PITCH PARTICIPATION 100
    SAUTAM SAHA
    263 ALDEN STREET
    SPRINGFIELD,MA01109     		NONE N/A ELEVATOR PITCH PARTICIPATION 100
    LINDSAY WEAVER
    6 BRIAR CLIFF ROAD
    HOPEDALE,MA01747     		NONE N/A ELEVATOR PITCH PARTICIPATION 100
    KRISTEN ZANDLO
    ONE COLLEGE DRIVE
    GREENFIELD,MA01301     		NONE N/A ELEVATOR PITCH PARTICIPATION 100
    NICOLE PROVOST
    143 CHURCH STREET
    LUDLOW,MA01056     		NONE N/A ELEVATOR PITCH 2011 THIRD PLACE 500
    NATHANIEL JAME LARE
    29 DUBLIN STREET
    CHICOPEE,MA01013     		NONE N/A ELEVATOR PITCH 2011 - 2ND PLACE 750
    LINDSAY WEAVER
    6 BRIAR CLIFF ROAD
    HOPEDALE,MA01747     		NONE N/A ELEVATOR PITCH 2011 FIRST PLACE 1,000
    ADENA LAVIN
    10 CANTERBURY LANE
    WATCHUNG,NJ07069     		NONE N/A ENTREPRENEURSHIP TABLE AWARD 530
    JULIA DIAZ SULLIVAN
    167 COLBY ROAD
    DANVILLE,NH03819     		NONE N/A ENTREPRENEURSHIP TABLE AWARD 530
    SHANE LINDNER
    9 ROSENBLAD DRIVE
    DEEP RIVER,CT06417     		NONE N/A ENTREPRENEURSHIP TABLE AWARD 530
    JESSICA KAPLAN
    71 CRESCENT BEACH DR
    BURLINGTON,VT05408     		NONE N/A ENTREPRENEURSHIP TABLE AWARD 530
    HENDALEE WILSON
    54 HOBSON STREET
    SPRINGFIELD,MA01109     		NONE N/A GRINSPOON GARVEY YOUNG ALUMNI AWARD 1,000
    MEG KILROY
    11 NORTHFIELD ROAD
    WARWICK,MA01378     		NONE N/A ENTREPRENEURSHIP TABLE AWARD 530
    DIGITAL DIVIDE DATA
    115 WEST 30TH STREET 400
    NEW YORK,NY10001     		  509(A)(1) FIVE YEAR PLEDGE, PAYMENT 5 5,000
    UMASS AMHERST ISENBERG SCHOOL OF MANAGEM
    INDEPENDENCE WAY
    AMHERST,MA01002     		  PUBLIC CHARITY EI FACULTY STIPEND 2011 FOR DR. JAMES THEROUX 4,000
    ADVENTURE RABBI
    5353 MANHATTAN CIRCLE
    BOULDER,CO80803     		  509(A)(1) GIFT IN HONOR OF RITA BLITT 2,250
    THE WA INSTITUTE FOR NEAR EAST POLICY
    1828 L STREET NW STE
    WASHINGTON,DC20036     		  509(A)(1) TWO TICKETS FOR THE SCHOLAR-STATESMAN AWARD DINNER 2,000
    JACOB'S PILLOW DANCE FESTIVAL
    PO BOX 287
    LEE,MA01238     		  PUBLIC CHARITY $1000 FOR RESTORATION OF INSIDE/OUT STAGE, AND $2000 GENERAL SUPPORT 3,000
    FOLLOW YOUR DREAM
    98 RIVERSIDE DR 9E
    NEW YORK,NY10024     		  PUBLIC CHARITY CVCD NFE PROJECT IN 2010, PAYMENT 3 7,573
    JEWISH FEDERATION OF CAPE COD
    396 MAIN ST
    HYANNIS,MA02601     		  PUBLIC CHARITY FOR PJ LIBRARY FOR CAPE CODE RESIDENTS 1,000
    THE MAJESTIC THEATER
    131 ELM ST
    W SPRINGFIELD,MA01089     		  PUBLIC CHARITY SUPPORT IN 2010 2,500
    ROCA INC
    10 PARK ST
    CHELSEA,MA02150     		  509(A)(1) SUPPORT IN 2010 2,000
    UJA ASPEN VALLEY
    P O BOX 3053
    SPRINGFIELD,MA01101     		  PUBLIC CHARITY FOR VISITING DISABLED ISRAELI SOLDIERS 2,000
    COUNCIL ON FOUNDATIONS
    P O BOX 8590
    ASPEN,CO81612     		  PUBLIC CHARITY 2011 MEMBERSHIP 500
    FOLLOW YOUR DREAM
    98 RIVERSIDE DR 9E
    NEW YORK,NY10024     		  PUBLIC CHARITY CVCD NON-FORMAL EDUCATION PROJECT IN 2010 1,434
    EARTH INSTITUTE AT COLUMBIA UNIVERSITY
    405 LOW LIBRARY
    NEW YORK,NY10027     		  PUBLIC CHARITY EARTH INSTITUTE MILLENNIUM VILLAGES IN AFRICA IN 2010-11 100,000
    MASSACHUSETTS GENERAL HOSPITAL
    151 MERRIMAC ST
    BOSTON,MA02114     		  PUBLIC CHARITY FOR DR. JEREMY RUSKIN'S RESEARCH 20,000
    DOUBLE EDGE THEATRE PRODUCTIONS INC
    551 MAIN ST
    ASHFIELD,MA01330     		  509(A)(1) GENERAL SUPPORT 100
    JEROME LIPPMAN JEWISH COMM DAY SCHOOL
    750 WHITE POND RD
    AKRON,OH44320     		  509(A)(1) FOR THE JOE KANFER BIRTHDAY FUND 1,000
    DANA FARBER CANCER INSTITUTE
    375 LONGWOOD AVE
    BOSTON,MA02115     		  PUBLIC CHARITY CHARLES NORRIS FUND FOR HEAD & NECK ONCOLOGY 5,000
    ELIAS BROOKINGS SCHOOL
    450 BROOKLINE AVE
    BOSTON,MA02215     		  PUBLIC CHARITY FOR LUMIN SOCIETY 3,000
    13 PLUS CHAI INC
    73 MOHAWK DR
    W HARTFORD,CT06117     		  509(A)(1) 2011 SUPPORT 1,000
    FRIENDSHIP CIRCLE
    66 W MT PLEASANT AVE
    LIVINGSTON,NJ07039     		  509(A)(1) ANNUAL BANQUET AD IN HONOR OF THE GOTTESMANS 1,000
    THE ARNOLD P GOLD FOUNDATION
    619 PALISADE AVENUE
    ENGLEWOOD CLIFFS,NJ07632     		  PUBLIC CHARITY SUPPORT IN 2011 10,000
    UNITED JEWISH COMM OF BROWARD CTY INC
    5890 SOUTH PINE ISLAND RD
    DAVIE,FL33328     		  509(A)(1) FOR THE PJ LIBRARY IN BROWARD COUNTY 1,000
    BAYSTATE HEALTH FOUNDATION INC
    759 CHESTNUT ST
    SPRINGFIELD,MA01199     		  PUBLIC CHARITY THE CAMPAIGN FOR BAYSTATE, PAYMENT 2 OF 5 20,000
    MASSACHUSETTS GENERAL HOSPITAL
    151 MERRIMAC ST
    BOSTON,MA02114     		  PUBLIC CHARITY FOR BENSON-HENRY INSTITUTE FOR MIND BODY MEDICINE 10,000
    LONGMEADOW HISTORICAL SOCIETY
    697 LONGMEADOW ST
    LONGMEADOW,MA01106     		  509(A)(1) 2011 PAIGE ROAD RACE 100
    LEVIS JEWISH COMMUNITY CENTER
    9801 DONNA KLEIN BLVD
    BOCA RATON,FL33428     		  509(A)(1) PROJECT RIDE 1,000
    JEWISH COMMUNITY HIGH SCHOOL OF THE BAY
    1835 ELLIS ST
    SAN FRANCISCO,CA94115     		  509(A)(1) 5 GALA TICKETS 900
    AMHERST CINEMA & PLEASANT ST THEATER
    28 AMITY STREET
    AMHERST,MA01002     		  509(A)(1) SUPPORT IN 2011 1,000
    BAY PATH COLLEGE
    588 LONGMEADOW ST
    LONGMEADOW,MA01106     		  PUBLIC CHARITY ONE-DAY-A-WEEK SCHOLARSHIPS IN 2010-11 FOR BOUSQUET & CARVILLE 5,000
    INSTITUTE FOR JEWISH SPIRITUALITY
    330 SEVENTH AVE 1902
    NEW YORK,NY10001     		  PUBLIC CHARITY FOR "CELEBRATING RACHEL" 5,000
    FOLLOW YOUR DREAM
    98 RIVERSIDE DR 9E
    NEW YORK,NY10024     		  PUBLIC CHARITY CVCD NFE PROJECT IN 2011, PAYMENT 1 10,000
    GIRL SCOUTS OF CENTRAL & W MA
    40 HARKNESS AVE
    E LONGMEADOW,MA01028     		  PUBLIC CHARITY "DANCING WITH OUR STARS" SPONSORSHIP 1,000
    NAMI-WM
    324A SPRINGFIELD ST
    AGAWAM,MA01001     		  PUBLIC CHARITY FOR 2011 WALKATHON 2,000
    WGBY
    44 HAMPDEN ST
    SPRINGFIELD,MA01003     		  PUBLIC CHARITY FOR SUMMER 2011 CHILDRENS' LITERACY PROGRAMS 10,000
    WFCR
    HAMPSHIRE HOUSE
    AMHERST,MA01002     		  PUBLIC CHARITY CHALLENGE GRANT 2011 5,000
    RECONSTRUCTIONIST RABBINICAL COLLEGE
    1299 CHURCH ROAD
    WINCOTE,PA19095     		  PUBLIC CHARITY SUPPORT IN 2011 1,000
    COMMUNITY FOUNDATION OF W MA
    1500 MAIN ST
    SPRINGFIELD,MA01115     		  PUBLIC CHARITY CELEBRATING PHILANTHROPY EVENT 250
    COMMUNITY FOUNDATION OF W MA
    1500 MAIN ST
    SPRINGFIELD,MA01115     		  PUBLIC CHARITY SUBFUND DISTRIBUTION 3,921
    SYNTHESIS CENTER
    274 NORTH PLEASANT ST
    AMHERST,MA01002     		  PUBLIC CHARITY SUPPORT IN 2010 1,000
    Total .................................bullet 3a 404,778
    bApproved for future payment
    Total ..................................bullet 3b 0
    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     14 105  
    4 Dividends and interest from securities....     14 68,413  
    5 Net rental income or (loss) from real estate:
    aDebt-financed property......          
    bNot debt-financed property.....     16 -4,686  
    6Net rental income or (loss) from personal property          
    7 Other investment income.....          
    8Gain or (loss) from sales of assets other than inventory     18 1,929,552  
    9 Net income or (loss) from special events:          
    10 Gross profit or (loss) from sales of inventory..          
    11 Other revenue: aMISCELLANEOUS INC     01 700  
    bEVENT SPONSORSHIP INC     01 70,833  
    c
    d
    e
    12 Subtotal. Add columns (b), (d), and (e).. 0 2,064,917 0
    13Total. Add line 12, columns (b), (d), and (e)...................
    132,064,917
    (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:  
    Software Version:  


    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 HAROLD GRINSPOON CHARITABLE FOUNDATION
     
    Employer identification number

    22-2738277
    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 HAROLD GRINSPOON CHARITABLE FOUNDATION
          		Employer identification number

    22-2738277
    Part I
    Contributors (see Instructions)
    		     
    (a)
    No.    		 (b)
    Name, address, and ZIP + 4    		 (c)
    Aggregate contributions    		 (d)
    Type of contribution
    1
     
     

    HAROLD GRINSPOON    
    172 CRESTVIEW CIRCLE
       
    LONGMEADOW, MA   01106

    		$250,000




    (Complete Part II if there is
    a noncash contribution.)
    (a)
    No.    		 (b)
    Name, address, and ZIP + 4    		 (c)
    Aggregate contributions    		 (d)
    Type of contribution
    2
     
     

    HAROLD GRINSPOON    
    172 CRESTVIEW CIRCLE
       
    LONGMEADOW, MA   01106

    		$22,553




    (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 HAROLD GRINSPOON CHARITABLE FOUNDATION
          		Employer identification number

    22-2738277
    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
    2
    		 MARKET VALUE OF MUTUAL FUND IN SANFORD BERNSTEIN ACCOUNT   $22,553 2011-02-17
    (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 HAROLD GRINSPOON CHARITABLE FOUNDATION
          		Employer identification number

    22-2738277
    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:  
    Software Version:  

    TY 2010 AccountingFeesSchedule
    Name:
    THE HAROLD GRINSPOON CHARITABLE FOUNDATION
    EIN: 22-2738277
    Category Amount Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
    ACCOUNTING 5,000 2,500   2,500

    TY 2010 InvestmentsCorpStockSchedule
    Name:
    THE HAROLD GRINSPOON CHARITABLE FOUNDATION
    EIN: 22-2738277
    Name of Stock End of Year Book Value End of Year Fair Market Value
    PUBLICLY TRADED SECURITIES 0 0
    MUTUAL FUNDS 3,109,938 3,109,938
    MONEY MARKET FUNDS 3,922,153 3,922,153

    TY 2010 InvestmentsOtherSchedule2
    Name:
    THE HAROLD GRINSPOON CHARITABLE FOUNDATION
    EIN: 22-2738277
    Category/ Item Listed at Cost or FMV Book Value End of Year Fair Market Value
    LIMITED PARTNERSHIP INTERESTS FMV 9,124 9,124
    STATE OF ISRAEL BONDS FMV 100,000 100,000

    TY 2010 OtherDecreasesSchedule
    Name:
    THE HAROLD GRINSPOON CHARITABLE FOUNDATION
    EIN: 22-2738277
    Description Amount
    UNREALIZED LOSS ON INVESTMENTS 198,204


    TY 2010 OtherExpensesSchedule
    Name:
    THE HAROLD GRINSPOON CHARITABLE FOUNDATION
    EIN: 22-2738277
    Description Revenue and Expenses per Books Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
    INSURANCE 6,009 0   6,009
    COMMISSIONS AND FEES 2,243 2,243   0
    OFFICE AND GENERAL EXPENSES 4,802 1,606   3,196
    TEACHER AWARD EXPENSES 49,411 0   49,411
    ENTREPRENUERSHIP CONFERENCE & AWARD BANQUET 31,202 0   31,202
    LITERACY PROJECT BOOK AWARDS 47,017 0   47,017
    S.Y.G II PTSP- NET RENTAL EXPENSE FROM K-1 4,686 4,686   0


    TY 2010 OtherIncomeSchedule2
    Name:
    THE HAROLD GRINSPOON CHARITABLE FOUNDATION
    EIN: 22-2738277
    Description Revenue And Expenses Per Books Net Investment Income Adjusted Net Income
    MISCELLANEOUS INC 700   700
    EVENT SPONSORSHIP INC 70,833   70,833


    TY 2010 OtherIncreasesSchedule
    Name:
    THE HAROLD GRINSPOON CHARITABLE FOUNDATION
    EIN: 22-2738277
    Description Amount
    UNREALIZED GAIN ON RE LP'S 10,367


    TY 2010 OtherProfessionalFeesSchedule
    Name:
    THE HAROLD GRINSPOON CHARITABLE FOUNDATION
    EIN: 22-2738277
    Category Amount Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
    PROGRAM CONSULTING 35,641 0   35,641


    TY 2010 TaxesSchedule
    Name:
    THE HAROLD GRINSPOON CHARITABLE FOUNDATION
    EIN: 22-2738277
    Category Amount Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
    ATTY GENERAL FILING FEE 250 0   250