Form990-PF

Department of the Treasury
Internal Revenue Service
Return of Private Foundation
or Section 4947(a)(1) Trust Treated as Private Foundation
bulletDo not enter Social Security numbers on this form as it may be made public. By law, the IRS cannot redact the information on the form.
bulletInformation about Form 990-PF and its instructions is at www.irs.gov/form990pf.
OMB No. 1545-0052
2013
Open to Public Inspection
For calendar year 2013, or tax year beginning 01-01-2013 , and ending 12-31-2013
Name of foundation
COGSWELL BENEVOLENT TRUST
 

Number and street (or P.O. box number if mail is not delivered to street address)1001 ELM STREET   Room/suite
City or town, state or province, country, and ZIP or foreign postal code
MANCHESTER, NH03101
A Employer identification number

02-0235690
B Telephone number (see instructions)

(603) 622-4013
C bullet
G Check all that apply:

D 1. bullet
2. bullet
E bullet
H Check type of organization:
I Fair market value of all assets at end
of year (from Part II, col. (c),
line 16)bullet$34,393,769J Accounting method:
 
(Part I, column (d) must be on cash basis.)
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 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)  
2 Check bullet
3 Interest on savings and temporary cash investments 174 174 174
4 Dividends and interest from securities...... 832,426 832,426 832,426
5a Gross rents..............      
b Net rental income or (loss)  
6a Net gain or (loss) from sale of assets not on line 10 4,047,610
b Gross sales price for all assets on line 6a 19,684,114
7 Capital gain net income (from Part IV, line 2)... 4,047,610
8 Net short-term capital gain......... 598,575
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).......      
12 Total. Add lines 1 through 11........ 4,880,210 4,880,210 1,431,175
Operating and Administrative Expenses 13 Compensation of officers, directors, trustees, etc. 75,000 37,500 0 37,500
14 Other employee salaries and wages...... 14,700 7,350 0 7,350
15 Pension plans, employee benefits.......        
16a Legal fees (attach schedule).........        
b Accounting fees (attach schedule)....... Click to see attachment 7,330 5,498 0 1,832
c Other professional fees (attach schedule).... Click to see attachment 138,212 138,212 0 0
17 Interest...............        
18 Taxes (attach schedule) (see instructions) Click to see attachment 77,381 13,035 0 6,193
19 Depreciation (attach schedule) and depletion...      
20 Occupancy.............. 6,233 3,116 0 3,117
21 Travel, conferences, and meetings....... 1,200 600 0 600
22 Printing and publications..........        
23 Other expenses (attach schedule)....... Click to see attachment 36,435 22,067 160 14,368
24 Total operating and administrative expenses.
Add lines 13 through 23.......... 356,491 227,378 160 70,960
25 Contributions, gifts, grants paid........ 1,425,543 1,425,543
26 Total expenses and disbursements. Add lines 24 and 25 1,782,034 227,378 160 1,496,503
27 Subtract line 26 from line 12:
a Excess of revenue over expenses and disbursements 3,098,176
b Net investment income (if negative, enter -0-) 4,652,832
c Adjusted net income (if negative, enter -0-)... 1,431,015
For Paperwork Reduction Act Notice, see instructions.
Cat. No. 11289X Form 990-PF (2013)
Form 990-PF (2013)
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............... 637,077 1,035,278 1,035,278
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 instructions).....      
7 Other notes and loans receivable (attach schedule) bullet  
Less: allowance for doubtful accounts bullet        
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)........ 20,278,619 Click to see attachment20,144,930 25,381,018
c Investments—corporate bonds (attach schedule)........ 4,715,909 Click to see attachment7,977,473 7,977,473
11 Investments—land, buildings, and equipment: basis bullet  
Less: accumulated depreciation (attach schedule) bullet        
12 Investments—mortgage loans..............      
13 Investments—other (attach schedule)........... 450,574 Click to see attachment0 0
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) 26,082,179 29,157,681 34,393,769
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 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......... 26,082,179 29,157,681
28 Paid-in or capital surplus, or land, bldg., and equipment fund 0 0
29 Retained earnings, accumulated income, endowment, or other funds 0 0
30 Total net assets or fund balances (see page 17 of the
instructions).................... 26,082,179 29,157,681
31 Total liabilities and net assets/fund balances (see page 17 of
the instructions).................. 26,082,179 29,157,681
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 26,082,179
2 Enter amount from Part I, line 27a..................... 2 3,098,176
3 Other increases not included in line 2 (itemize) bullet 3 0
4 Add lines 1, 2, and 3.......................... 4 29,180,355
5 Decreases not included in line 2 (itemize) bulletClick to see attachment 5 22,674
6 Total net assets or fund balances at end of year (line 4 minus line 5)—Part II, column (b), line 30. 6 29,157,681
Form 990-PF (2013)
Form 990-PF (2013)
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 RBC 27112 P    
b RBC 61575 P    
c RBC 61575 P    
d RBC 49338 P    
e RBC 23312 P    
RBC 23312 P    
RBC LTCG P    
RBC LTCG P    
RBC P    
RBC P    
RBC OPTIONS P    
RBC CALL P    
GLOBAL MACRO TRUST P    
GLOBAL MACRO TRUST 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 18,736   17,571 1,165
b 4,210,757   3,784,567 426,190
c 266,228   183,101 83,127
d 5,260,885   5,070,766 190,119
e 226,257   205,875 20,382
118,437   137,134 -18,697
983     983
4,168     4,168
1,050,779   1,046,962 3,817
8,488,960   5,176,139 3,312,821
37,924     37,924
    2,125 -2,125
    4,019 -4,019
    8,245 -8,245
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       1,165
b       426,190
c       83,127
d       190,119
e       20,382
      -18,697
      983
      4,168
      3,817
      3,312,821
      37,924
      -2,125
      -4,019
      -8,245
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 4,047,610
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 instructions). If (loss), enter -0-
in Part I, line 8 . . . . . . . . . . . . . . . . 		Bracket 3 598,575
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))
2012 1,372,867 30,424,244 0.045124
2011 1,345,109 29,679,263 0.045322
2010 1,215,815 26,921,777 0.045161
2009 1,466,235 24,314,507 0.060303
2008 1,544,936 29,655,407 0.052096
2 Total of line 1, column (d) ...................... 2 0.248006
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 0.049601
4 Enter the net value of noncharitable-use assets for 2013 from Part X, line 5..... 4 34,494,824
5 Multiply line 4 by line 3....................... 5 1,710,978
6 Enter 1% of net investment income (1% of Part I, line 27b)........... 6 46,528
7 Add lines 5 and 6......................... 7 1,757,506
8 Enter qualifying distributions from Part XII, line 4.............. 8 1,496,503
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.
Form 990-PF (2013)
Form 990-PF (2013)
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 93,057
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 93,057
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 93,057
6 Credits/Payments:
a 2013 estimated tax payments and 2012 overpayment credited to 2013 6a 40,000
b Exempt foreign organizations—tax withheld at source....... 6b
c Tax paid with application for extension of time to file (Form 8868) 6c 55,000
d Backup withholding erroneously withheld ........... 6d  
7 Total credits and payments. Add lines 6a through 6d.............. 7 95,000
8 Enter any penalty for underpayment of estimated tax. if Form 2220 is attached. Click to see attachment 8 985
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 10 958
11 Enter the amount of line 10 to be: Credited to 2014 estimated taxBullet958 RefundedBullet 11 0
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 instructions)
    bulletNH
    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 2013 or the taxable year beginning in 2013 (see instructions for Part XIV)?
    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 instructions) .............
    11
     
    No
    12
    Did the foundation make a distribution to a donor advised fund over which the foundation or a disqualified person had
    advisory privileges? If "Yes," attach statement (see instructions).................
    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 ofbulletCHARLES GOODWIN Telephone no.bullet (603) 622-4013
    Located atbullet1001 ELM STREETMANCHESTERNH ZIP+4bullet031011828
    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 2013, did the foundation have an interest in or a signature or other authority over YesNo
    a bank, securities, or other financial account in a foreign country?
    16   No
    See 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 (2013)
    Form 990-PF (2013)
    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
     
     
    .........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 2013?.............
    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 2013, did the foundation have any undistributed income (lines 6d
    and 6e, Part XIII) for tax year(s) beginning before 2013?...............
    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 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 2013 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 2013.)....................
    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 2013?
    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 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 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
     
     
    Form 990-PF (2013)
    Form 990-PF (2013)
    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 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
    CHARLES GOODWIN TRUSTEE
    20.00     		25,000 0 0
    433 N BAY STREET
    MANCHESTER,NH03104
    PETER KACHAVOS TRUSTEE
    20.00     		25,000 0 0
    412 ARAH STREET
    MANCHESTER,NH03104
    MARK NORTHRIDGE TRUSTEE
    20.00     		25,000 0 0
    344 DREW HILL ROAD
    ALTON,NH03809
    2 Compensation of five highest-paid employees (other than those included on line 1—see 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 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.............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
     
    2  
    3  
    4  
    Form 990-PF (2013)
    Form 990-PF (2013)
    Page 7
    Part IX-B
    Summary of Program-Related Investments (see 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 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
     
    b
    Average of monthly cash balances.......................
    1b
     
    c
    Fair market value of all other assets (see instructions)................
    1c
     
    d
    Total (add lines 1a, b, and c).........................
    1d
     
    e
    Reduction claimed for blockage or other factors reported on lines 1a and
    1c (attach detailed explanation) .............
    1e
     
    2
    Acquisition indebtedness applicable to line 1 assets..................
    2
     
    3
    Subtract line 2 from line 1d.........................
    3
     
    4
    Cash deemed held for charitable activities. Enter 1 1/2% of line 3 (for greater amount, see
    instructions) .............................
    4
     
    5
    Net value of noncharitable-use assets. Subtract line 4 from line 3. Enter here and on Part V, line 4
    5
     
    6
    Minimum investment return. Enter 5% of line 5..................
    6
     
    Part XI
    Distributable Amount bullet and do not complete this part.)
    1
    Minimum investment return from Part X, line 6....................
    1
    1,724,741
    2a
    Tax on investment income for 2013 from Part VI, line 5......
    2a
    93,057
    b
    Income tax for 2013. (This does not include the tax from Part VI.)...
    2b
     
    c
    Add lines 2a and 2b............................
    2c
    93,057
    3
    Distributable amount before adjustments. Subtract line 2c from line 1............
    3
    1,631,684
    4
    Recoveries of amounts treated as qualifying distributions................
    4
    0
    5
    Add lines 3 and 4............................
    5
    1,631,684
    6
    Deduction from distributable amount (see instructions).................
    6
    0
    7
    Distributable amount as adjusted. Subtract line 6 from line 5. Enter here and on Part XIII,
    line 1................................
    7
    1,631,684
    Part XII
    Qualifying Distributions (see 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
     
    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
     
    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 instructions).................
    5
     
    6
    Adjusted qualifying distributions. Subtract line 5 from line 4..............
    6
     
    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 (2013)
    Form 990-PF (2013)
    Page 8
    Part XIII
    Undistributed Income (see instructions)
    (a)
    Corpus     		(b)
    Years prior to 2012     		(c)
    2012     		(d)
    2013
    1 Distributable amount for 2013 from Part XI, line 7 1,631,684
    2 Undistributed income, if any, as of the end of 2013:
    a Enter amount for 2012 only....... 1,431,578
    b Total for prior years:20, 20, 20 0
    3 Excess distributions carryover, if any, to 2013:
    a From 2008.......  
    b From 2009.......  
    c From 2010.......  
    d From 2011.......  
    e From 2012.......  
    fTotal of lines 3a through e......... 0
    4Qualifying distributions for 2013 from Part
    XII, line 4: bullet$ 1,496,503
    a Applied to 2012, but not more than line 2a 1,431,578
    b Applied to undistributed income of prior years
    (Election required—see instructions)......     		0
    c Treated as distributions out of corpus (Election
    required—see instructions).........     		0
    d Applied to 2013 distributable amount..... 64,925
    e Remaining amount distributed out of corpus 0
    5 Excess distributions carryover applied to 2013. 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 0
    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 instructions ...........     		0
    e Undistributed income for 2012. Subtract line
    4a from line 2a. Taxable amount—see
    instructions .............     		0
    f Undistributed income for 2013. Subtract
    lines 4d and 5 from line 1. This amount must
    be distributed in 2014 ..........     		1,566,759
    7 Amounts treated as distributions out of
    corpus to satisfy requirements imposed by
    section 170(b)(1)(F) or 4942(g)(3) (see
    instructions) .............     		0
    8Excess distributions carryover from 2008 not
    applied on line 5 or line 7 (see instructions) ...     		0
    9Excess distributions carryover to 2014.
    Subtract lines 7 and 8 from line 6a ......     		0
    10 Analysis of line 9:
    a Excess from 2009....  
    b Excess from 2010....  
    c Excess from 2011....  
    d Excess from 2012....  
    e Excess from 2013....  
    Form 990-PF (2013)
    Form 990-PF (2013)
    Page 9
    Part XIV
    Private Operating Foundations (see 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 2013, enter the date of the ruling.......bullet
    1929-09-28
    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) 2013 (b) 2012 (c) 2011 (d) 2010
             
    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 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 or e-mail address of the person to whom applications should be addressed:
    COGSWELL BENEVOLENT TRUST
    1001 ELM STREET
    MANCHESTER,NH03101
    (603) 622-4013
    bThe form in which applications should be submitted and information and materials they should include:
    APPLICATION WITH COPY OF 501(C)(3) DETERMINATION LETTER
    cAny submission deadlines:
    NONE
    dAny restrictions or limitations on awards, such as by geographical areas, charitable fields, kinds of institutions, or other
    factors:
    90% OF AWARDS HAVE TO STAY IN NEW HAMPSHIRE PER TRUST DOCUMENT
    Form 990-PF (2013)
    Form 990-PF (2013)
    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
    ALTON COMMUNITY SERVICES
    MAIN STREET
    ALTON,NH03809     		NONE 501(C)(3) YEAR-END GIFT TO SUPPORT ALTON FOOD PANTRY 2,500
    AMERICA RED CROSS GR MANCHESTER CHAPTER
    1800 ELM STREET
    MANCHESTER,NH03104     		NONE 501(C)(3) REPLENISH DISASTER RELIEF FUND 10,000
    AMERICAN DIABETES ASSOCIATION OF NEW ENGLAND
    146 CLIFFORD STREET
    PROVIDENCE,RI02903     		NONE 501(C)(3) FUND CAMPERSHIPS FOR FOUR NH CHILDREN 4,800
    APPALACHIAN MOUNTAIN CLUB
    85 BAY STREET
    WOLFEBORO,NH03894     		NONE 501(C)(3) SUPPORT MENTORING RELATIONSHIPS 6,000
    BARTON CENTER FOR DIABETES EDUCATION INC
    PO BOX 356
    NORTH OXFORD,MA01537     		NONE 501(C)(3) CAMPERSHIP FUND FOR DISADVANTAGED NH CHILDREN 25,000
    BEKTASH TEMPLE
    189 PEMBROKE ROAD
    CONCORD,NH03302     		NONE 501(C)(3) $2,000 BOSTON SHRINE INSTITUTE; $2,000 SPRINGFIELD SHRINE HOSPITAL$2,000 SHRINE BURNS INSTITUE, BOSTON $2,000 SHRINE HOSPITAL 4,000
    BIG BROTHER BIG SISTERS OF GREATER MANCHESTER
    25 LOWELL STREET
    MANCHESTER,NH03101     		NONE 501(C)(3) SUPPORT READ TO SUCCEED PROGRAM 5,000
    BIG BROTHERS BIG SISTERS OF WESTERN NH
    174 EMERALD STREET
    KEENE,NH03431     		NONE 501(C)(3) SUPPORT MENTORING OF CHILDREN WITH DISABILITIES PROGRAM 10,000
    BROOKSIDE CONGREGATIONAL CHURCH
    2013 ELM STREET
    MANCHESTER,NH03104     		NONE 501(C)(3) RESTORATION OF 1933 AUSTIN PIPE ORGAN 5,000
    CAMP SUNSHINE
    35 ARCADIA ROAD
    CASCO,ME04015     		NONE 501(C)(3) CAMP FOR THREE ILL CHILDREN & THEIR FAMILIES 4,500
    CANDIA TOWN OF
    74 HIGH STREET
    CANDIA,NH03034     		NONE 501(C)(3) SPECIAL YEAR-END SUPPORT FOR CANDIA FOOD PANTRY 2,500
    CHILDRENS DYSLEXIA CENTERS
    200 MAIN STREET
    NASHUA,NH03060     		NONE 501(C)(3) TRAIN THREE SCHOLARS 10,000
    CLAREMONT SOUP KITCHEN
    53 CENTRAL STREET
    CLAREMONT,NH03743     		NONE 501(C)(3) SPECIAL YEAR-END GIFT FOR THE SOUP KITCHEN & PANTRY 2,500
    CLAREMONT SOUP KITCHEN
    53 CENTRAL STREET
    CLAREMONT,NH03743     		NONE 501(C)(3) REPLENISH FOOD AND HYGIENE PRODUCTS 10,000
    COMMUNITY KITCHEN INC
    35-37 MECHANIC STREET
    KEENE,NH03431     		NONE 501(C)(3) SUMMER KIDS PROGRAM 2,500
    CONCORD COMMUNITY MUSIC SCHOOL
    PO BOX 1752
    CONCORD,NH03302     		NONE 501(C)(3) MUSIC IN THE COMMUNITY INITIATIVE 5,000
    COPPER CANNON CAMP
    PO BOX 124
    FRANCONIA,NH03580     		NONE 501(C)(3) 50 & FORWARD:CAMPAIGN TO BUILD A NEW DINING HALL 10,000
    DENTAL LIFELINE NETWORK
    PO BOX 3487
    CONCORD,NH03302     		NONE 501(C)(3) SUPPORT DENTAL SERVICES PROGRAM 5,000
    EASTER SEALS NEW HAMPSHIRE
    25 LOWELL STREET
    MANCHESTER,NH03101     		NONE 501(C)(3) BALANCE OF 2012 PLEDGE FOR FARNUM CENTER'S NEW HOME 75,000
    GIRLS INC OF NH
    815 ELM STREET SUITE 4A
    MANCHESTER,NH03101     		NONE 501(C)(3) FEDERAL FUNDS CUT $300,000 FOOD COSTS FOR DINNER CLUB PROGRAM, TRANSPORTATION & PROGRAM STAFF 25,000
    GIRLS INC OF NH
    815 ELM STREET SUITE 4A
    MANCHESTER,NH03101     		NONE 501(C)(3) SCHOLARSHIPS FOR SIX GIRLS 15,000
    GRAND LODGE OF NEW HAMPSHIRE
    PO BOX 486
    MILFORD,NH03055     		NONE 501(C)(3) NEW HAMPSHIRE 'DARE' PROGRAM 2,000
    GRANITE UNITED WAY OF GREATER MANCHESTER
    228 MAPLE STREET 4TH FLOOR
    MANCHESTER,NH03103     		NONE 501(C)(3) 2013 CAMPAIGN 50,000
    GRANITE UNITED WAY OF GREATER MANCHESTER
    228 MAPLE STREET 4TH FLOOR
    MANCHESTER,NH03103     		NONE 501(C)(3) SUPPORT MANCHESTER HOMELESS SERVICES CENTER 25,000
    HOME HEALTH & HOSPICE CARE
    22 PROSPECT STREET
    NASHUA,NH03060     		NONE 501(C)(3) PURCHASE HEATED & REFRIGERATED MEALS-ON-WHEELS TRUCK 15,000
    HOME HEALTH & HOSPICE CARE
    22 PROSPECT STREET
    NASHUA,NH03060     		NONE 501(C)(3) UPGRADE WIRELESS NURSE CALL SYSTEM & WANDERING MANAGEMENT SYSTEM 10,000
    MOORE CENTER
    195 MCGREGOR STREET UNIT 400
    MANCHESTER,NH03102     		NONE 501(C)(3) ESTABLISH COMPREHENSIVE AUTISM SERVICES, TRAING & FAMILY SUPPORT FOR THE PARENTS OF CHILDREN WITH AUTISM SPECTRUM DISORDER 50,000
    MOUNT WASHINGTON VALLEY MASONIC ANGEL FUND
    PO BOX 2483
    NORTH CONWAY,NH03860     		NONE 501(C)(3) TO SUPPORT LOCAL NEEDY CHILDREN 2,000
    NASHUA CHILDREN'S HOME
    125 AMHERST STREET
    NASHUA,NH03064     		NONE 501(C)(3) TRANSITIONAL LIVING PROGRAM 10,000
    NEIGHBORWORKS GREATER MANCHESTER
    PO BOX 3968
    MANCHESTER,NH03105     		NONE 501(C)(3) PURCHASE 801 ELM ST & RENOVATE SECOND FLOOR SPACE 50,000
    NEW DURHAM FOOD PANTRY
    5 MAIN STREET
    NEW DURHAM,NH03855     		NONE 501(C)(3) SPECIAL YEAR-END SUPPORT 2,500
    NEW HAMPSHIRE FOOD BANK
    62 WEST BROOK STREET
    MANCHESTER,NH03101     		NONE 501(C)(3) PURCHASE & DISTRIBUTE FOOD FOR THOSE IN NEED 50,000
    NEW HAMPSHIRE STATE LIBRARY
    20 PARK STREET
    CONCORD,NH03301     		NONE 501(C)(3) KIDS BOOKS AND THE ARTS PROGRAM 1,500
    NEW HORIZONS FOR NEW HAMPSHIRE INC
    199 MANCHESTER STREET PO BOX 691
    MANCHESTER,NH03105     		NONE 501(C)(3) 23RD ANNUAL WALK AGAINST HUNGER 20,000
    NEW HORIZONS FOR NEW HAMPSHIRE INC
    199 MANCHESTER STREET PO BOX 691
    MANCHESTER,NH03105     		NONE 501(C)(3) 20TH ANNUAL THANKSGIVING BREAKFAST 20,000
    SALVATION ARMY
    121 CEDAR STREET
    MANCHESTER,NH03103     		NONE 501(C)(3) RED KETTLE CAMPAIGN 25,000
    SHARE OUTREACH INC
    1 COLUMBUS AVE
    MILFORD,NH03055     		NONE 501(C)(3) RENOVATE & EXPAND MILFORD FOOD PANTRY 10,000
    SONSHINE SOUP KITCHEN
    4 CRYSTAL AVE
    DERRY,NH03038     		NONE 501(C)(3) SPECIAL YEAR-END SUPPORT 2,500
    SPAULDING YOUTH CENTER FOUNDATION
    130 SHEDD ROAD
    NORTHFIELD,NH03276     		NONE 501(C)(3) NEW SCHOOL PAYMENT 50,000
    SUPREME COUNCIL HEADQUARTERS
    PO BOX 519
    LEXINGTON,MA02420     		NONE 501(C)(3) SUPPORT FOR CHARITIES IN THE MOST NEED 2,000
    UNITED NEGRO COLLEGE FUND
    15 BROAD STREET
    BOSTON,MA02109     		NONE 501(C)(3) 2010-2011 ANNUAL CAMPAIGN 5,000
    WHOLE VILLAGE LAKES REGION UNITED WAY
    95 WATER STREET
    LACONIA,NH03246     		NONE 501(C)(3) SUPPORTFAMILY SERVICES PROGRAM 7,000
    WOLFEBORO AREA CHILDREN'S CENTER
    180 SOUTH MAIN STREET
    WOLFEBORO,NH03894     		NONE 501(C)(3) TUITION ASSISTANCE 2,500
    YMCA CAMP NELLIE HUCKINS
    17 CAMP HUCKINS RD
    FREEDOM,NH03836     		NONE 501(C)(3) TUITION FOR 12 NEW HAMPSHIRE CAMPERS 12,800
    YMCA GREATER MANCHESTER
    30 MECHANIC STREET
    MANCHESTER,NH03101     		NONE 501(C)(3) 4TH GRADE WATER SAFETY PROGRAM 4,000
    ALTON TOWN OF
    PO BOX 637
    ALTON,NH03809     		NONE 501(C)(3) TOWARDS DISHWASHER FOR PEARSON ROAD COMMUNITY & SENIOR CENTER EXPANSION 2,500
    ANDY'S SUMMER PLAYHOUSE
    582 ISAAC FRYE HWY
    WILTON,NH03086     		NONE 501(C)(3) THEATER SEATING 3,000
    ARTS IN REACH
    521 WENTWORTH RD
    NEW CASTLE,NH03854     		NONE 501(C)(3) SUPPORT ADVANCE PROGRAMS & PROGRAM EXPANSION 5,000
    BOY SCOUTS OF AMERICA DANIEL WEBSTER COUNCIL
    571 HOLT AVE
    MANCHESTER,NH03101     		NONE 501(C)(3) CAMPERSHIPS AT CAMP GRISWOLD 10,000
    BREWSTER ACADEMY
    80 ACADEMY DR
    WOLFEBORO,NH03894     		NONE 501(C)(3) FINANCIAL AID PROGRAM FOR LOCAL STUDENTS 10,000
    CANDIA FIRE ASSOC
    11 DEERFIELD RD
    CANDIA,NH03034     		NONE 501(C)(3) CANDIA RESCUE EMT 2,000
    CAMPTON BAPTIST CHURCH
    1345 MAIN ST
    CAMPTON,NH03223     		NONE 501(C)(3) REPAIR STORM DAMAGE TO CHURCH 4,000
    CASA
    138 COOLIDGE AVE
    MANCHESTER,NH03101     		NONE 501(C)(3) INSTALL SECURITY SYSTEMS AT ALL CASA LOCATIONS 16,000
    CHILDRENS MUSEUM OF NH
    6 WASHINGTON ST
    DOVER,NH03820     		NONE 501(C)(3) SUMMER READING PROGRAM, DIG INTO THE DEEP SEA:FISH AREN'T AFRAID OF THE DARK 4,700
    THE CIRCLE PROGRAM
    85 MAIN ST 5
    PLYMOUTH,NH03264     		NONE 501(C)(3) SUPPORT TEEN ADVENTURE PROGRAM 10,000
    COLBY SAWYER COLLEGE
    541 MAIN ST
    NEW LONDON,NH03257     		NONE 501(C)(3) CONSTRUCT A FINE & PERFORMING ARTS CENTER 25,000
    CONCORD HOSPITAL TRUST
    250 PLEASANT ST
    CONCORD,NH03301     		NONE 501(C)(3) SUPPORT FAMILY HEALTH CENTER WALK-IN SERVICES PILOT PROGRAM 20,000
    CONCORD-MERRIMACK COUNTY SPCA
    130 WASHINGTON ST
    PENACOOK,NH03303     		NONE 501(C)(3) CONSTRUCT NEW ANIMAL CARE FACILITY 10,000
    CROTCHED MOUNTAIN
    1 VERNEY DR
    GREENFIELD,NH03047     		NONE 501(C)(3) IPADS & SMARTBOARDS ELECTRONIC EQUIPMENT 15,000
    CURRIER MUSEUM OF ART
    150 ASH ST
    MANCHESTER,NH03104     		NONE 501(C)(3) SUPPORT FREE ADMISSIONS SATURDAY PROGRAM 10,000
    D ACRES OF NH
    STREETER WOODS RD
    DORCHESTER,NH03266     		NONE 501(C)(3) SUPPORT 'THE YEAR OF CULTIVATING THE HOME GARDEN' 1,000
    DARTMOUTH COLLEGE
    10 NORTH MAIN ST
    HANOVER,NH03755     		NONE 501(C)(3) MASTER OF HEALTH CARE DELIVERY SCIENCE 20,000
    DERRYFIELD SCHOOL
    2108 RIVER RD
    MANCHESTER,NH03104     		NONE 501(C)(3) IPADS & SMARTBOARDS ELECTRONIC EQUIPMENT 15,000
    FAMILIES FIRST
    100 CAMPUS DR 12
    PORTSMOUTH,NH03801     		NONE 501(C)(3) SUPPORT MOBILE DENTAL PROGRAM 25,000
    FAMILIES IN TRANSITION
    122 MARKET ST
    MANCHESTER,NH03101     		NONE 501(C)(3) TO CONSTRUCT A NEW FACILITY TO PROVIDE COMPREHENSIVE SERVICES FOR HOMESLESS CHILDREN & FAMILIES 50,000
    FRIENDS OF NORTHERN RAIL TRAIL IN MERRIMACK COUNTY
    PO BOX 206
    ENFIELD,NH03748     		NONE 501(C)(3) HELP FUND AN ADDITIONAL 6.2 MILES OF TRAIL 2,500
    GATEWAYS COMMUNITY SERVICES
    144 CANAL STREET
    NASHUA,NH03064     		NONE 501(C)(3) ADULT DAYCARE SCHOLARSHIPS FOR SERVICE PROGRAM PARTICIPANTS 3,000
    GREATER WAKEFIELD RESOURCE CENTER
    254 MAIN STREET
    UNION,NH03887     		NONE 501(C)(3) RENOVATION PROJECT FOR SENIOR MEALS-ON-WHEELS PROGRAM 1,500
    HARBOR HOMES
    156 CHESTNUT STREET
    NASHUA,NH03060     		NONE 501(C)(3) RENOVATION & EXPANSION OF HARBOR CARE HEALTH & WELLNESS CENTER 25,000
    INTER-ACTIONS
    909 ISLINGTON ST SUITE 7
    PORTSMOUTH,NH03801     		NONE 501(C)(3) PROGRAM EXPENSES FOR BLIND OR VISSUALLY IMPAIRED CHILDREN FOR OVERNIGHT SUMMER CAMP 5,000
    INTI SOCCOR ACADEMY
    396 VALLEY STREET
    MANCHESTER,NH03103     		NONE 501(C)(3) INCREASE AFTER SCHOOL PROGRAM CAPACITY & INTI EDUCATIONAL ENRICHMENT PROGRAM 7,500
    JUNIOR ACHIEVEMENT OF NORTHERN NE
    400 5TH AVENUE 300
    WALTHAM,MA02451     		NONE 501(C)(3) EDUCATE CHILDREN ON FINANCIAL LITERACY & TO BE SELF-SUPPORTING 5,000
    KINGSWOOD YOUTH CENTER
    565 CENTER STREET
    WOLFEBORO,NH03894     		NONE 501(C)(3) TOWARDS MATCH FROM WOLFEBORO ROTARY FOR WELL & WATER SYSTEM 2,000
    LEBANAON COLLEGE
    15 HANOVER STREET
    LEBANON,NH03766     		NONE 501(C)(3) EXTEND WIFI CAPABILITY; ON-LINE PROG. CAPABILITY FOR STUDENTS; COMPUTERS, ETC 25,000
    LIFE BRIDGE INC
    PO BOX 187
    WOLFEBORO,NH03894     		NONE 501(C)(3) PROVIDE MENTORING SERVICES TO YOUTH & THEIR PARENTS IN BELKNAP, CARROLL & GRAFTON CTYS 15,000
    LIVE & LET LIVE FARM
    20 PARADICE LANE
    CHICHESTER,NH03258     		NONE 501(C)(3) FARM EXPENSES TO CARE FOR ANIMALS 5,000
    MAKE-A-WISH FOUNDATION OF NH
    814 ELM STREET
    MANCHESTER,NH03101     		NONE 501(C)(3) GRANT A CHILD'S WISH TO GO TO DISNEYLAND 5,000
    MANCHESTER CITY LIBRARY FOUNDATION
    405 PINE STREET
    MANCHESTER,NH03104     		NONE 501(C)(3) PURCHASE CHILDREN'S BOOKS 15,000
    MANCHESTER COMMUNITY HEALTH CENTER
    145 HOLLIS STREET
    MANCHESTER,NH03101     		NONE 501(C)(3) START-UP FUNDING FOR EXPANSION PROJECT AT 184 TARRYTOWN ROAD 50,000
    MANCHESTER COMMUNITY MUSIC SCHOOL
    2291 ELM STREET
    MANCHESTER,NH03104     		NONE 501(C)(3) MUSIC THERAPY SERVICES TO SPECIAL NEEDS CHILRDEN 10,000
    MANCHESTER COMMUNITY RESOURCE CENTER
    177 LAKE AVENUE
    MANCHESTER,NH03103     		NONE 501(C)(3) INSTALL COMMERCIAL KITCHEN IN NEW LOCATION @ 434 LAKE AVE 20,657
    MCAULIFFE-SHEPARD DISCOVERY CENTER
    2 INSTITUTE DRIVE
    CONCORD,NH03301     		NONE 501(C)(3) BUILD SCIENCE PLAYGROUND 10,000
    MENTAL HEALTH CENTER OF GREATER MANCHESTER
    401 CYPRESS STREET
    MANCHESTER,NH03103     		NONE 501(C)(3) COVER COST OF AN EPISODE OF CARE FOR 50 AT-RISK INDIVIDUALS 20,000
    MILL FALLS CHARTER SCHOOL
    100 WILLIAM LOEB DRIVE
    MANCHESTER,NH03109     		NONE 501(C)(3) PURCHASE 'GOOD HABITS, GREAT READERS' KITS 10,000
    MONADNOCK FAMILY SERVICES
    64 MAIN STREET 201
    KEENE,NH03431     		NONE 501(C)(3) BUY 12-PASSENGER VAN FOR EMERALD HOUSE RESIDENTS 15,000
    MT WASHINGTON OBSERVATORY
    2779 WHITE MOUNTAIN HWY
    NORTH CONWAY,NH03860     		NONE 501(C)(3) UPGRADE WEBSITE & DEVELOP A SMARTPHONE APPLICATION 10,000
    NH ASSOCIATION FOR THE BLIND
    25 WALKER STREET
    CONCORD,NH03301     		NONE 501(C)(3) VISION REHABILITATION THERAPY 25,000
    NH AUDOBON
    84 SILK FARM ROAD
    CONCORD,NH03301     		NONE 501(C)(3) PURCHASE NEW COMPUTERS 4,000
    NH FOOD BANK
    700 E INDUSTRIAL PARK DRIVE
    MANCHESTER,NH03109     		NONE 501(C)(3) EMERGENCY GRANT TO PURCHASE FOOD TO REPLENISH BARE SHELVES 25,000
    NH HISTORICAL SOCIETY
    30 PARK STREET
    CONCORD,NH03301     		NONE 501(C)(3) DIGITIZE THE MAP COLLECTION 10,000
    NH PHILHARMONIC
    83 HANOVER STREET
    MANCHESTER,NH03101     		NONE 501(C)(3) MUSIC EDUCATION PROGRAM 4,000
    NICHOLAS J PERNOKAS RECREATION PARK WOLFEBORO AREA RECREATION CENTER
    10 TROTTING TRACK ROAD
    WOLFEBORO,NH03894     		NONE 501(C)(3) IMPROVE MAINTENANCE SHED 1,000
    NORTH COUNTRY COMMUNITY RECREATION CENTER
    33 REC CENTER ROAD
    COLEBROOK,NH03576     		NONE 501(C)(3) BUY NEW STARTING BLOCKS FOR REC CENTER'S POOL 9,000
    OPPORTUNITIES NETWORKS INC
    11 CALDWELL DRIVE
    AMHERST,NH03031     		NONE 501(C)(3) AMHERST CENTER IMPROVEMENTS 10,000
    OSSIPEE CHILDREN'S FUND
    PO BOX 685
    CENTER OSSIPEE,NH03814     		NONE 501(C)(3) CHILDCARE SERVICES 5,000
    PALACE THEATRE TRUST
    80 HANOVER STREET
    MANCHESTER,NH03101     		NONE 501(C)(3) INSTALL A FIRE SAFETY SPRINKLER SYSTEM 10,000
    PLANNED PARENTHOOD OF NORTHERN NE
    4 BIRCH STREET
    DERRY,NH03038     		NONE 501(C)(3) SUPPORT CHARITY CARE PROGRAM @ MANCHESTER HEALTH CENTER 10,000
    PROJECT HOPE
    66 JOHNSON STREET
    LYNN,MA01902     		NONE 501(C)(3) MOVING HOPE FORWARD PROGRAM 2,000
    ROCHESTER OPERA HOUSE
    31 WAKEFIELD STREET
    ROCHESTER,NH03867     		NONE 501(C)(3) PROGRAM SUPPORT FOR 2013-2014 SEASON 5,000
    SEACOAST FAMILY PROMISE
    6 EMERRY LANE
    STRATHAM,NH03885     		NONE 501(C)(3) SUPPORT STRONG FAMILIES PROGRAM 10,000
    SEACOAST TASK FORCE ON FAMILY VIOLENCE
    6 GREENLEAF WOODS SUITE 101
    PORTSMOUTH,NH03801     		NONE 501(C)(3) SUPPORT "SAFE DATES" ADOLESCENT DATING ABUSE PREVENTION 5,000
    SEXUAL ASSAULT SUPPORT SERVICES
    7 JUNKINS AVENUE
    PORTSMOUTH,NH03801     		NONE 501(C)(3) 'SAFE KIDS STRONG TEENS' PROGRAM 10,000
    SPECIAL NEEDS SUPPORT CENTER
    12 FLYNN STREET
    LEBANON,NH03766     		NONE 501(C)(3) ART LAB & EDUCATION CLASSES 3,000
    STRAWBERY BANKE
    14 HANCOCK STREET
    PORTSMOUTH,NH03801     		NONE 501(C)(3) SUPPORT 'HISTORY WITHIN REACH' EDUCATIONAL OUTREACH INITIATIVE FOR NH STUDENTS 10,000
    SYMPHONY NH
    6 CHURCH STREET
    NASHUA,NH03060     		NONE 501(C)(3) RECONFIGURE EDUCATIONAL PROGRAMMING 2,500
    TIN MOUNTAIN CONSERVATION CENTER
    1245 BALD HILL ROAD
    ALBANY,NH03818     		NONE 501(C)(3) MULTI-SESSION NATURAL SCIENCE ENVIRONMENTAL EDUCATION CLASSES/TRIPS 5,000
    UNH INTITUTE ON DISABILITY
    56 OLD SUNCOOK ROAD SUITE 2
    CONCORD,NH03301     		NONE 501(C)(3) PROVICE DIRECT SERVICES, YOUTH MENTORING & STAFF TRAINING FOR 32 YOUTHS 15,000
    UPREACH THERAPEUTIC RIDING CENTER
    153 PAIGE HILL ROAD
    GOFFSTOWN,NH03045     		NONE 501(C)(3) NEW TELEPHONE SYSTEM 4,704
    VILLA AUGUSTINA SCHOOL
    208 S MAST ROAD
    GOFFSTOWN,NH03045     		NONE 501(C)(3) WIRE SCHOOL FOR HIGH-SPEED INTERNET 5,000
    VINTAGE GRACE
    12 PEABODY ROAD
    DERRY,NH03038     		NONE 501(C)(3) PURCHASE 3 SPECIAL RECLINERS FOR ELDERLY IN MEDICAL DAY PROGRAM 3,882
    WOMEN'S RURAL ENTREPRENEURIAL NETWORK (WREN)
    PO BOX 331
    BETHLEHEM,NH03574     		NONE 501(C)(3) TECHNOLOGY TUTORIAL PROGRAM FOR 2014 5,000
    YMCA CONCORD FAMILY
    15 N STATE STREET
    CONCORD,NH03301     		NONE 501(C)(3) PURCHASE & INSTALL A NEW PHONE SYSTEM 5,000
    YMCA SOUTHERN DISTRICT
    PO BOX 729
    KINGSTON,NH03848     		NONE 501(C)(3) DEVELOP MULTI-USE COMMUNITY RECREATIONAL FACILITY 25,000
    THE YOUTH COUNCIL
    112 W PEARL STREET
    NASHUA,NH03060     		NONE 501(C)(3) ADD COMPREHENSIVE AFTERCARE SERVICES TO THE SUSPENSION CENTER 10,000
    CONTRIBUTION RETURNED
    1001 ELM STREET
    MANCHESTER,NH03101     		NONE 501(C)(3) CONTRIBUTION RETURNED -2,000
    Total .................................bullet 3a 1,425,543
    bApproved for future payment
    Total .................................bullet 3b 0
    Form 990-PF (2013)
    Form 990-PF (2013)
    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 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....          
    3
    Interest on savings and temporary cash investments ............     		        174
    4 Dividends and interest from securities....         832,426
    5 Net rental income or (loss) from real estate:
    aDebt-financed property......          
    bNot debt-financed property.....          
    6
    Net rental income or (loss) from personal property .............     		         
    7 Other investment income.....          
    8
    Gain or (loss) from sales of assets other than inventory .............     		        4,047,610
    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).. 0 0 4,880,210
    13Total. Add line 12, columns (b), (d), and (e)..................
    134,880,210
    (See worksheet in line 13 instructions 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 foundation’s exempt purposes (other than by providing funds for such purposes). (See
    instructions.)
    4 INCOME GENERATED FROM INVESTMENTS PROVIDE NECESSARY CASH FLOWS
    8 TO MAKE CONTRIBUTIONS REQUESTED FROM THE COGSWELL BENEVOLENT TRUST
    Form 990-PF (2013)
    Form 990-PF (2013)
    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 501(c) of the Code (other than section 501(c)(3) organizations) or in section 527, relating to political
    Yes
    No
    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
    Sign Here
    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
    May the IRS discuss this return
    with the preparer shown below
    (see instr.)?
    Signature of officer or trustee Date Title
    Paid Preparer Use Only Print/Type preparer's name Preparer's Signature Date PTIN
    Firm's namebullet



    Firm's addressbullet







         		Firm's EINbullet
    Phone no.
    Form 990-PF (2013)
    Additional Data


    Software ID:  
    Software Version:  


    Form 990PF - Special Condition Description:
    Special Condition Description

    TY 2013 AccountingFeesSchedule
    Name:
    COGSWELL BENEVOLENT TRUST
    EIN: 02-0235690
    Category Amount Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
    ACCOUNTING FEES 7,330 5,498 0 1,832

    TY 2013 InvestmentsCorpBondsSchedule
    Name:
    COGSWELL BENEVOLENT TRUST
    EIN: 02-0235690
    Name of Bond End of Year Book Value End of Year Fair Market Value
    VARIOUS 7,977,473 7,977,473

    TY 2013 InvestmentsCorpStockSchedule
    Name:
    COGSWELL BENEVOLENT TRUST
    EIN: 02-0235690
    Name of Stock End of Year Book Value End of Year Fair Market Value
    VARIOUS 20,144,930 25,381,018

    TY 2013 InvestmentsOtherSchedule2
    Name:
    COGSWELL BENEVOLENT TRUST
    EIN: 02-0235690
    Category/ Item Listed at Cost or FMV Book Value End of Year Fair Market Value
    GLOBAL MACRO TRUST AT COST 0 0

    TY 2013 OtherDecreasesSchedule
    Name:
    COGSWELL BENEVOLENT TRUST
    EIN: 02-0235690
    Description Amount
    WASH SALES DISALLOWED 22,674


    TY 2013 OtherExpensesSchedule
    Name:
    COGSWELL BENEVOLENT TRUST
    EIN: 02-0235690
    Description Revenue and Expenses per Books Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
    OFFICE EXPENSE 12,153 6,076 0 6,077
    INSURANCE 15,603 7,801 0 7,802
    BOND AMORTIZATION 3,267 3,267 0 0
    UTILITIES 657 328 0 329
    GLOBAL MACRO TRUST 4,595 4,595 0 0
    STATE FILING FEES 160 0 160 160


    TY 2013 OtherProfessionalFeesSchedule
    Name:
    COGSWELL BENEVOLENT TRUST
    EIN: 02-0235690
    Category Amount Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
    INVESTMENT ADVISORY FEES 138,212 138,212 0 0


    TY 2013 TaxesSchedule
    Name:
    COGSWELL BENEVOLENT TRUST
    EIN: 02-0235690
    Category Amount Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
    PAYROLL TAXES 12,385 6,192 0 6,193
    FEDERAL TAXES 58,153 0 0 0
    FOREIGN TAXES WITHHELD 6,843 6,843 0 0