Form990-PF
Click to see attachment

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 11-01-2013 , and ending 10-31-2014
Name of foundation
BEN COHEN CHARITABLE TRUST
 

Number and street (or P.O. box number if mail is not delivered to street address)C/O GHP ADVISORS PC PO BOX 5550   Room/suite
City or town, state or province, country, and ZIP or foreign postal code
BURLINGTON, VT054025550
A Employer identification number

03-0368595
B Telephone number (see instructions)

(802) 863-5099
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$4,677,478J 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) 100,000
2 Check bullet
3 Interest on savings and temporary cash investments 3,310 3,310  
4 Dividends and interest from securities...... 148,827 148,827  
5a Gross rents..............      
b Net rental income or (loss)  
6a Net gain or (loss) from sale of assets not on line 10 Click to see attachment 786,075
b Gross sales price for all assets on line 6a 4,825,460
7 Capital gain net income (from Part IV, line 2)... 786,075
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 -664 -664  
12 Total. Add lines 1 through 11........ 1,037,548 937,548  
Operating and Administrative Expenses 13 Compensation of officers, directors, trustees, etc.        
14 Other employee salaries and wages......        
15 Pension plans, employee benefits.......        
16a Legal fees (attach schedule).........        
b Accounting fees (attach schedule)....... Click to see attachment 12,644 11,644   1,000
c Other professional fees (attach schedule).... 3,237 1,000   3,237
17 Interest...............        
18 Taxes (attach schedule) (see instructions) Click to see attachment 10,650 1,245    
19 Depreciation (attach schedule) and depletion...      
20 Occupancy..............        
21 Travel, conferences, and meetings.......        
22 Printing and publications..........        
23 Other expenses (attach schedule)....... Click to see attachment 4,647 4,647    
24 Total operating and administrative expenses.
Add lines 13 through 23.......... 31,178 18,536   4,237
25 Contributions, gifts, grants paid........ 324,185 324,184
26 Total expenses and disbursements. Add lines 24 and 25 355,363 18,536   328,421
27 Subtract line 26 from line 12:
a Excess of revenue over expenses and disbursements 682,185
b Net investment income (if negative, enter -0-) 919,012
c Adjusted net income (if negative, enter -0-)...  
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............... 96,711 1,520,523 1,520,523
2 Savings and temporary cash investments.......... 208,472    
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) 618,966 Click to see attachment72,181 72,669
b Investments—corporate stock (attach schedule)........ 2,534,261 Click to see attachment2,591,324 2,563,849
c Investments—corporate bonds (attach schedule)........ 258,208 Click to see attachment20,045 20,078
11 Investments—land, buildings, and equipment: basis bullet  
Less: accumulated depreciation (attach schedule) bullet        
12 Investments—mortgage loans..............      
13 Investments—other (attach schedule)........... 299,865 Click to see attachment494,595 500,359
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) 4,016,483 4,698,668 4,677,478
Liabilities 17 Accounts payable and accrued expenses..........    
18 Grants payable...................    
19 Deferred revenue..................    
20 Loans from officers, directors, trustees, and other disqualified persons    
21 Mortgages and other notes payable (attach schedule)......    
22 Other liabilities (describe bullet)    
23 Total liabilities (add lines 17 through 22)..........   0
Net Assets or Fund Balances bullet
and complete lines 24 through 26 and lines 30 and 31.
24 Unrestricted....................    
25 Temporarily restricted................    
26 Permanently restricted................    
bullet
and complete lines 27 through 31.
27 Capital stock, trust principal, or current funds......... 1,829,357 1,829,357
28 Paid-in or capital surplus, or land, bldg., and equipment fund    
29 Retained earnings, accumulated income, endowment, or other funds 2,187,126 2,869,311
30 Total net assets or fund balances (see page 17 of the
instructions).................... 4,016,483 4,698,668
31 Total liabilities and net assets/fund balances (see page 17 of
the instructions).................. 4,016,483 4,698,668
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 4,016,483
2 Enter amount from Part I, line 27a..................... 2 682,185
3 Other increases not included in line 2 (itemize) bullet 3  
4 Add lines 1, 2, and 3.......................... 4 4,698,668
5 Decreases not included in line 2 (itemize) bullet 5  
6 Total net assets or fund balances at end of year (line 4 minus line 5)—Part II, column (b), line 30. 6 4,698,668
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 PUBLICLY TRADED SECURITIES (STATE ST ACCT #2698 P 2004-01-01 2014-10-31
b PUBLICLY TRADED SECURITIES (STATE ST ACCT #4691 P 2004-01-01 2014-10-31
c PUBLICLY TRADED SECURITIES (SCHWAB #7154) P 2004-01-01 2014-10-31
d
e
(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 3,737,290 0 2,946,211 791,079
b 1,035,888 0 1,053,604 -17,716
c 52,282 0 39,570 12,712
d
e
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 0 0 0 791,079
b 0 0 0 -17,716
c 0 0 0 12,712
d
e
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 2 786,075
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  
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 361,371 4,395,376 0.082216
2011 355,525 3,142,445 0.113136
2010 189,953 3,472,559 0.054701
2009 96,000 2,977,266 0.032244
2008 210,000 2,682,717 0.078279
2 Total of line 1, column (d) ...................... 2 0.360576
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 0.072115
4 Enter the net value of noncharitable-use assets for 2013 from Part X, line 5..... 4 4,694,849
5 Multiply line 4 by line 3....................... 5 338,569
6 Enter 1% of net investment income (1% of Part I, line 27b)........... 6 9,190
7 Add lines 5 and 6......................... 7 347,759
8 Enter qualifying distributions from Part XII, line 4.............. 8 328,421
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 18,380
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 18,380
4 Subtitle A (income) tax (domestic section 4947(a)(1) trusts and taxable foundations only. Others enter -0-). 4  
5 Tax based on investment income. Subtract line 4 from line 3. If zero or less, enter -0- ..... 5 18,380
6 Credits/Payments:
a 2013 estimated tax payments and 2012 overpayment credited to 2013 6a  
b Exempt foreign organizations—tax withheld at source....... 6b
c Tax paid with application for extension of time to file (Form 8868) 6c  
d Backup withholding erroneously withheld ........... 6d  
7 Total credits and payments. Add lines 6a through 6d.............. Part VI Line 7 - Tax Paid Original Return: 0 7  
8 Enter any penalty for underpayment of estimated tax. if Form 2220 is attached. Click to see attachment 8 234
9 Tax due. If the total of lines 5 and 8 is more than line 7, enter amount owed.......Bullet 9 18,614
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 2014 estimated taxBullet0 RefundedBullet 11  
Part VII-A
Statements Regarding Activities
1a
During the tax year, did the foundation attempt to influence any national, state, or local legislation or did
Yes
No
it participate or intervene in any political campaign? ....................
1a
 
No
b
Did it spend more than $100 during the year (either directly or indirectly) for political purposes (see page 19 of
the instructions for definition)?............................
1b
 
No
If the answer is "Yes" to 1a or 1b, attach a detailed description of the activities and copies of any materials
published or distributed by the foundation in connection with the activities.
c
Did the foundation file Form 1120-POL for this year?.....................
1c
 
No
d
Enter the amount (if any) of tax on political expenditures (section 4955) imposed during the year:
(1) On the foundation. bullet$   (2) On foundation managers.bullet$  
e
Enter the reimbursement (if any) paid by the foundation during the year for political expenditure tax imposed
on foundation managers.bullet$  
2
Has the foundation engaged in any activities that have not previously been reported to the IRS?.......
2
 
No
If "Yes," attach a detailed description of the activities.
3
Has the foundation made any changes, not previously reported to the IRS, in its governing instrument, articles
of incorporation, or bylaws, or other similar instruments? If "Yes," attach a conformed copy of the changes....
3
 
No
4a
Did the foundation have unrelated business gross income of $1,000 or more during the year?........
4a
 
No
b
If "Yes," has it filed a tax return on Form 990-T for this year?...................
4b
 
 
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)
    bulletVT
    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 ofbulletGHP ADVISORS PC Telephone no.bullet (802) 863-5099
    Located atbullet131 MAIN STREET 8th FLOORBURLINGTONVT ZIP+4bullet05401
    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
    BENNETT R COHEN CO GHP ADVISORS PC TRUSTEE
    2.50     		0 0 0
    PO BOX 5550
    BURLINGTON,VT05402
    CHARLES LACY ADMIN TRUSTEE
    2.50     		0 0 0
    324 BROWNS TRACE ROAD
    JERICHO,VT05465
    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.........................bullet  
    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
    234,742
    2a
    Tax on investment income for 2013 from Part VI, line 5......
    2a
    18,380
    b
    Income tax for 2013. (This does not include the tax from Part VI.)...
    2b
     
    c
    Add lines 2a and 2b............................
    2c
    18,380
    3
    Distributable amount before adjustments. Subtract line 2c from line 1............
    3
    216,362
    4
    Recoveries of amounts treated as qualifying distributions................
    4
     
    5
    Add lines 3 and 4............................
    5
    216,362
    6
    Deduction from distributable amount (see instructions).................
    6
     
    7
    Distributable amount as adjusted. Subtract line 6 from line 5. Enter here and on Part XIII,
    line 1................................
    7
    216,362
    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 7 216,362
    2 Undistributed income, if any, as of the end of 2013:
    a Enter amount for 2012 only.......  
    b Total for prior years:20, 20, 20  
    3 Excess distributions carryover, if any, to 2013:
    a From 2008....... 45,924
    b From 2009....... 96,000
    c From 2010....... 190,500
    d From 2011....... 202,021
    e From 2012....... 162,380
    fTotal of lines 3a through e......... 696,825
    4Qualifying distributions for 2013 from Part
    XII, line 4: bullet$ 328,421
    a Applied to 2012, but not more than line 2a  
    b Applied to undistributed income of prior years
    (Election required—see instructions)......     		 
    c Treated as distributions out of corpus (Election
    required—see instructions).........     		 
    d Applied to 2013 distributable amount..... 216,224
    e Remaining amount distributed out of corpus 112,197
    5 Excess distributions carryover applied to 2013.    
    (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 5 809,022
    b Prior years’ undistributed income. Subtract
    line 4b from line 2b ...........     		 
    c Enter the amount of prior years’ undistributed
    income for which a notice of deficiency has
    been issued, or on which the section 4942(a)
    tax has been previously assessed......     		 
    d Subtract line 6c from line 6b. Taxable amount
    —see instructions ...........     		 
    e Undistributed income for 2012. Subtract line
    4a from line 2a. Taxable amount—see
    instructions .............     		 
    f Undistributed income for 2013. Subtract
    lines 4d and 5 from line 1. This amount must
    be distributed in 2014 ..........     		138
    7 Amounts treated as distributions out of
    corpus to satisfy requirements imposed by
    section 170(b)(1)(F) or 4942(g)(3) (see
    instructions) .............     		 
    8Excess distributions carryover from 2008 not
    applied on line 5 or line 7 (see instructions) ...     		45,924
    9Excess distributions carryover to 2014.
    Subtract lines 7 and 8 from line 6a ......     		763,098
    10 Analysis of line 9:
    a Excess from 2009.... 96,000
    b Excess from 2010.... 190,500
    c Excess from 2011.... 202,021
    d Excess from 2012.... 162,380
    e Excess from 2013.... 112,197
    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
     
    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).)
    BEN COHEN
    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.
    NONE
    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:
    BEN COHEN
    C/O GHP ADVISORS PC PO BOX 5550
    BURLINGTON,VT05402
    (802) 863-5099
    bThe form in which applications should be submitted and information and materials they should include:
    SEE ATTACHED
    cAny submission deadlines:
    SEE ATTACHED
    dAny restrictions or limitations on awards, such as by geographical areas, charitable fields, kinds of institutions, or other
    factors:
    SEE ATTACHED
    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
    CENTER FOR INTERNATIONAL POLICY
    2000 M STREET NW SUITE 720
    WASHINGTON,DC20036     		  PUBLIC UNRESTRICTED 20,000
    COMMUNITY SOLUTIONS INC
    4 GRIFFIN ROAD NORTH SUITE 100B
    WINDSOR,CT06095     		  PUBLIC UNRESTRICTED 5,000
    GROUNDS FOR HEALTH
    92 SOUTH MAIN STREET 2
    WATERBURY,VT05676     		  PUBLIC UNRESTRICTED 500
    HEIFER INTERNATIONAL
    1 WORLD AVENUE
    LITTLE ROCK,AR72202     		  PUBLIC UNRESTRICTED 2,000
    INTERNATIONAL FORUM GLOBALIZATION
    1009 GENERAL KENNEDY AVENUE 2
    SAN FRANCISCO,CA94129     		  PUBLIC UNRESTRICTED 106,500
    NATIONAL WILDLIFE FEDERATION NORTHEAST REGIONAL CENTER
    PO BOX 1583
    MERRIFIELD,VA22116     		  PUBLIC UNRESTRICTED 250
    NATIONAL PRIORITIES PROJECT
    243 KING STREET SUITE 109
    NORTHAMPTON,MA01060     		  PUBLIC UNRESTRICTED 5,000
    PEACE & JUSTICE CENTER
    60 LAKE STREET 1C
    BURLINGTON,VT05401     		  PUBLIC UNRESTRICTED 15,835
    SOCIAL VENTURES INC
    124 WESTFIELD DRIVE
    ITHACA,NY14850     		  PUBLIC UNRESTRICTED 10,000
    WOMEN'S ACTION FOR NEW DIRECTIONS
    691 MASSACHUSETTS AVENUE
    ARLINGTON,MA02476     		  PUBLIC UNRESTRICTED 1,000
    ANGELICA FOUNDATION
    1688 Cerro Gordo Road
    SANTA FE,NM87501     		  PUBLIC UNRESTRICTED 1,000
    DEATH PENALTY FOCUS
    5 Third Street Suite 725
    SAN FRANCISCO,CA94103     		  PUBLIC UNRESTRICTED 1,000
    FLYNN CENTER
    MAIN STREET
    BURLINGTON,VT05401     		  PUBLIC UNRESTRICTED 1,000
    FREEDOM OF THE PRESS FOUNDATION
    601 Van Ness Ave Suite E731
    SAN FRANCISCO,CA94102     		  PUBLIC UNRESTRICTED 9,500
    GROUNDS FOR HEALTH
    600 BLAIR PARK RD SUITE 330
    WILLISTON,VT05495     		  PUBLIC UNRESTRICTED 500
    PEOPLE POWER INITIATIVES
    191 BANK STREET
    BURLINGTON,VT05401     		  PUBLIC UNRESTRICTED 125,600
    VERMONT WORKERS CENTER
    249 N WINOOSKI AVE
    BURLINGTON,VT05401     		  PUBLIC UNRESTRICTED 15,000
    VERMONT INTERFAITH ACTION
    152 PEARL ST
    BURLINGTON,VT05401     		  PUBLIC UNRESTRICTED 2,500
    WOMEN MAKE MOVIES INC
    115 W 29TH ST RM 1200
    NEW YORK,NY10001     		  PUBLIC UNRESTRICTED 1,000
    MEDIA ALLIANCE
    1904 FRANKLIN ST SUITE 818
    OAKLAND,CA94612     		  PUBLIC UNRESTRICTED 1,000
    Total .................................bullet 3a 324,185
    bApproved for future payment
    Total .................................bullet 3b  
    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 ............     		    14 3,310  
    4 Dividends and interest from securities....     14 148,827  
    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 .............     		    18 786,075  
    9 Net income or (loss) from special events:          
    10 Gross profit or (loss) from sales of inventory..          
    11 Other revenue: aInvestment in LLC     14 -664  
    b
    c
    d
    e
    12 Subtotal. Add columns (b), (d), and (e)..   937,548  
    13Total. Add line 12, columns (b), (d), and (e)..................
    13937,548
    (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.)
    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:  
    Part VI Line 7 - Tax Paid Original Return: 0


    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.
    Arrow Bullet Information about Schedule B (Form 990, 990-EZ, or 990-PF) and its instructions is at www.irs.gov/form990.
    OMB No. 1545-0047
    2013
    Name of the organization
    BEN COHEN CHARITABLE TRUST
     
    Employer identification number

    03-0368595
    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 on line H of its
    Form 990-EZ or on its Form 990PF, Part I, line 2, 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) (2013)

    Schedule B (Form 990, 990-EZ, or 990-PF) (2013)
    Page 2
    Name of organization
    BEN COHEN CHARITABLE TRUST
          		Employer identification number

    03-0368595
    Part I
    Contributors (see instructions). Use duplicate copies of Part I if additional space is needed.
    (a)
    No.    		 (b)
    Name, address, and ZIP + 4    		 (c)
    Total contributions    		 (d)
    Type of contribution
    1
     
     

    BEN COHEN  
    C/O GHP ADVISORS PC PO BOX 5550
     
    BURLINGTON, VT05402

    		$100,000


    (Complete Part II for noncash contributions.)
    (a)
    No.    		 (b)
    Name, address, and ZIP + 4    		 (c)
    Total contributions    		 (d)
    Type of contribution
     
     
     

       
     
     

    		$  


    (Complete Part II for noncash contributions.)
    (a)
    No.    		 (b)
    Name, address, and ZIP + 4    		 (c)
    Total contributions    		 (d)
    Type of contribution
     
     
     

       
     
     

    		$  


    (Complete Part II for noncash contributions.)
    (a)
    No.    		 (b)
    Name, address, and ZIP + 4    		 (c)
    Total contributions    		 (d)
    Type of contribution
     
     
     

       
     
     

    		$  


    (Complete Part II for noncash contributions.)
    (a)
    No.    		 (b)
    Name, address, and ZIP + 4    		 (c)
    Total contributions    		 (d)
    Type of contribution
     
     
     

       
     
     

    		$  


    (Complete Part II for noncash contributions.)
    (a)
    No.    		 (b)
    Name, address, and ZIP + 4    		 (c)
    Total contributions    		 (d)
    Type of contribution
     
     
     

       
     
     

    		$  


    (Complete Part II for noncash contributions.)
    Schedule B (Form 990, 990-EZ, or 990-PF) (2013)

    Schedule B (Form 990, 990-EZ, or 990-PF) (2013)
    Page 3
    Name of organization
    BEN COHEN CHARITABLE TRUST
          		Employer identification number

    03-0368595
    Part II
    Noncash Property (see instructions). Use duplicate copies of Part II if additional space is needed.
    (a) No.
    from
    Part I    		 (b)
    Description of noncash property given    		 (c)
    FMV (or estimate)
    (see instructions)     		(d)
    Date received
     
    		$    
    (a) No.
    from
    Part I    		 (b)
    Description of noncash property given    		 (c)
    FMV (or estimate)
    (see instructions)     		(d)
    Date received
     
    		$    
    (a) No.
    from
    Part I    		 (b)
    Description of noncash property given    		 (c)
    FMV (or estimate)
    (see instructions)     		(d)
    Date received
     
    		$    
    (a) No.
    from
    Part I    		 (b)
    Description of noncash property given    		 (c)
    FMV (or estimate)
    (see instructions)     		(d)
    Date received
     
    		$    
    (a) No.
    from
    Part I    		 (b)
    Description of noncash property given    		 (c)
    FMV (or estimate)
    (see instructions)     		(d)
    Date received
     
    		$    
    (a) No.
    from
    Part I    		 (b)
    Description of noncash property given    		 (c)
    FMV (or estimate)
    (see instructions)     		(d)
    Date received
     
    		$    
    Schedule B (Form 990, 990-EZ, or 990-PF) (2013)

    Schedule B (Form 990, 990-EZ, or 990-PF) (2013)
    Page 4
    Name of organization
    BEN COHEN CHARITABLE TRUST
          		Employer identification number

    03-0368595
    Part III
    Exclusively religious, charitable, etc., individual contributions to section 501(c)(7), (8), or (10) organizations
    that total 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 $1,000 or less for the year. (Enter this information once. See instructions.) Arrow Bullet$  
    Use duplicate copies of Part III if additional space is needed.
    (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) (2013)

    Additional Data


    Software ID:  
    Software Version:  

    TY 2013 AccountingFeesSchedule
    Name:
    BEN COHEN CHARITABLE TRUST
    EIN: 03-0368595
    Category Amount Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
    GHP ADVISORS, PC TAX ADV/PREPARATION AND ACCTNG 12,644 11,644   1,000

    Note: To capture the full content of this document, please select landscape mode (11" x 8.5") when printing.

    TY 2013 GainLossSaleOtherAssetsSch
    Name:
    BEN COHEN CHARITABLE TRUST
    EIN: 03-0368595
    Name Date Acquired How Acquired Date Sold Purchaser Name Gross Sales Price Basis Basis Method Sales Expenses Total (net) Accumulated Depreciation
    PUBLICLY TRADED SECURITIES (STATE ST ACCT #2698   Purchased   PUBLICLY TRADED 3,737,290 2,946,211 Cost   791,079  
    PUBLICLY TRADED SECURITIES (STATE ST ACCT #4691)   Purchased   PUBLICLY TRADED 1,035,888 1,053,604 Cost   -17,716  
    PUBLICLY TRADED SECURITIES (SCHWAB #7154)   Purchased   PUBLICLY TRADED 52,282 39,570 Cost   12,712  

    TY 2013 GeneralExplanationAttachment
    Name:
    BEN COHEN CHARITABLE TRUST
    EIN: 03-0368595
    Identifier Return Reference Explanation
      PART XV, LINE 2 b, c, d THE BEN COHEN CHARITABLE TRUST DOES NOT HAVE A FORMAL APPLICATION OR FORM FOR APPLICANTS SEEKING GRANTS TO COMPLETE. THE ORGANIZATION DOES NOT LIMIT ITS CONSIDERATION OF APPLICANTS TO PRE-SELECTED CHARITIES OR LIMIT ITS AWARDS TO A SPECIFIC DOLLAR AMOUNT OR BY GEOGRAPHIC REGION. THE TRUST GIVES TO QUALIFIED CHARITABLE AND EDUCATIONAL ORGANIZATIONS THAT HAVE A DEMONSTRATED HISTORY OR INTENTION FOR INVOLVEMENT IN SOCIALLY RESPONSIBLE ISSUES. THERE ARE NO GRANT DEADLINES THAT EXIST. REQUESTS FOR GRANT FUNDS ARE REVIEWED BY THE TRUSTEE OF THE BEN COHEN CHARITABLE TRUST FOR PROPRIETY AND COMPATIBILITY WITH THE CHARITABLE PURPOSES SPECIFIED WITHIN THE TRUST INDENTURE.

    TY 2013 InvestmentsCorpBondsSchedule
    Name:
    BEN COHEN CHARITABLE TRUST
    EIN: 03-0368595
    Name of Bond End of Year Book Value End of Year Fair Market Value
    VANGUARD BOND INDEX FUND 20,045 20,078

    TY 2013 InvestmentsCorpStockSchedule
    Name:
    BEN COHEN CHARITABLE TRUST
    EIN: 03-0368595
    Name of Stock End of Year Book Value End of Year Fair Market Value
    EMERGENCE BIOENERGY INC. 3825SH PREFERRED STOCK 250,000 250,000
    ALERE 245SH 8,727 9,793
    AMERESCO 2381SH 19,147 19,619
    ARCADIS NV ARN 1259SH 41,914 38,686
    AUTODESK 463SH 25,125 26,641
    BIOMERIEUX 69 MARCY ORDF 477SH 48,960 50,309
    CANCER GENETICS 2898SH 25,663 21,445
    CELLDEX THERAPEUTICS 815SH 12,901 13,651
    CREE 813SH 36,385 25,593
    DAILIGHT PLC 3396SH 54,010 46,698
    FEMALE HEALTH COMPANY 5849SH 21,801 26,730
    FIRST SOLAR INC 940SH 67,483 55,366
    GEMALTO NV 388SH 37,979 29,659
    GILEAD SCIENCES 859SH 93,424 96,208
    HOLOGIC INC 680SH 17,157 17,809
    LANDAUER 655SH 23,489 23,442
    LIFEWAY FOODS 1899SH 26,395 31,428
    MITEK SYSTEMS 7574 SH 24,664 20,980
    NATUS MEDICAL 4005SH 115,167 136,170
    NEWLINK GENETICS CORP 324SH 8,468 10,579
    NORDEX AG NEW ORD 4463SH 82,674 75,377
    ORASURE TECH 10444SH 84,617 93,474
    PERSIMMON PLC 3565SH 80,648 83,386
    RESONA HOLDINGS 13464SH 74,989 75,472
    SANLAM NEW ORD 13807SH 88,947 87,052
    SAREPTA THERAPEUTICS 281SH 6,334 4,544
    SEATTLE GENETICS 573SH 24,585 21,012
    SKF AB B 2203SH 51,558 43,999
    SMA SOLAR TECH 1123SH 39,339 27,887
    SOFTBANK CORP 800SH 57,925 56,654
    SOLARCITY CORP 255SH 17,269 15,091
    STMICROELECTONICS 5417SH 46,757 36,100
    STOREBRAND ASA 14773SH 82,572 75,670
    SUNOPTA 6289SH 81,783 89,052
    SUNPOWER 1320SH 51,276 42,029
    VERASTEM 2265SH 19,815 21,496
    WOLTERS KLUWER 900SH 25,207 24,007
    ISHARES ETF 500SH 25,408 25,355
    AGL RESOURCES 200SH 10,248 10,782
    AT&T 1000SH 34,988 34,840
    ABBOTT LAB 250SH 10,339 10,898
    AIRGAS 150SH 16,407 16,731
    AUST&NEW ZEALAND BKG 600SH 16,587 17,668
    AUTO DATA PROCESSING 400SH 28,993 32,712
    BREVILLE GROUP 2000SH 12,889 11,972
    CENTERPOINT ENERGY 400SH 9,860 9,820
    CHUBB CORP 200SH 18,353 19,872
    CITRIX SYSTEMS 200SH 13,827 12,846
    COMWLTH BK OF AUSTRALIAF 200SH 13,399 14,148
    EMERSON ELEC 400SH 24,928 25,624
    FIRST SOLAR INC 450SH 28,735 26,505
    FOMENTO EXO MEX SAB 325SH 29,691 31,278
    FRANKLIN RESOURCES 350SH 19,073 19,464
    GOOGLE INC CLASS C 25SH 14,275 13,977
    GOOGLE INC CLASS A 25SH 14,539 14,196
    HOME DEPOT 300SH 27,661 29,255
    INTEL 800SH 26,856 27,208
    MERIDIAN BIOSCIENCE 400SH 7,183 7,416
    NOVO-NORDISK 175SH 8,342 7,906
    PRAXAIR 125SH 15,663 15,749
    PT BANK RAKYAT 1700SH 27,994 30,787
    QUALCOMM 350SH 25,804 27,479
    RAMSAY HEALTH CARE 200SH 8,769 9,184
    ROCHE HLDG AG 100SH 29,211 29,477
    ROCK-TENN CO 300SH 13,887 15,345
    STARBUCKS 425SH 31,615 32,113
    SWISS RE LTD 375SH 29,671 30,274
    TJX COS 350SH 20,982 22,162
    UNITED PARCEL 250SH 24,264 26,228
    VALMONT IND 100SH 13,431 13,617
    WABTEC 300SH 23,350 25,890
    WESTPAC BANKING 750SH 21,282 22,965
    WOLVERINE WORLD WIDE INC 700SH 17,666 18,998

    TY 2013 InvestmentsGovtObligationsSch
    Name:
    BEN COHEN CHARITABLE TRUST
    EIN: 03-0368595
    US Government Securities - End of Year Book Value:

    72,181
    US Government Securities - End of Year Fair Market Value:

    72,669
    State & Local Government Securities - End of Year Book Value:


     
    State & Local Government Securities - End of Year Fair Market Value:


     


    TY 2013 InvestmentsOtherSchedule2
    Name:
    BEN COHEN CHARITABLE TRUST
    EIN: 03-0368595
    Category/ Item Listed at Cost or FMV Book Value End of Year Fair Market Value
    MONEY IN MOTION LLC   299,202 299,202
    OPPORTUNITIES CREDIT UNION CERTIFICATE OF DEPOSIT   134,727 134,727
    HCP INC REIT   22,000 24,184
    REALTY INCOME CORP REIT   22,652 25,316
    WP CAREY INC REIT   16,014 16,930

    TY 2013 OtherExpensesSchedule
    Name:
    BEN COHEN CHARITABLE TRUST
    EIN: 03-0368595
    Description Revenue and Expenses per Books Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
    Invesment portfolio mgmt fees 4,647 4,647    


    TY 2013 OtherIncomeSchedule2
    Name:
    BEN COHEN CHARITABLE TRUST
    EIN: 03-0368595
    Description Revenue And Expenses Per Books Net Investment Income Adjusted Net Income
    Investment in LLC -664 -664  


    TY 2013 TaxesSchedule
    Name:
    BEN COHEN CHARITABLE TRUST
    EIN: 03-0368595
    Category Amount Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
    FOREIGN TAXES ON INV. INC. 1,245 1,245    
    2012 EXCISE TAX 7,405      
    2013 ESTIMATED TAX 2,000