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.
bulletInformation about Form 990-PF and its instructions is at www.irs.gov/form990pf.
OMB No. 1545-0052
2015
Open to Public Inspection
For calendar year 2015, or tax year beginning 01-01-2015 , and ending 12-31-2015
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:
F bullet
I Fair market value of all assets at end
of year (from Part II, col. (c),
line 16)bullet$31,864,494J Accounting method:
 
(Part I, column (d) must be on cash basis.)
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 Sch. B .............
3 Interest on savings and temporary cash investments 951    
4 Dividends and interest from securities... 1,013,517 1,013,517  
5a Gross rents............      
b Net rental income or (loss)  
6a Net gain or (loss) from sale of assets not on line 10 281,962
b Gross sales price for all assets on line 6a 9,930,279
7 Capital gain net income (from Part IV, line 2)... 281,962
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 9,571 0  
12 Total. Add lines 1 through 11........ 1,306,001 1,295,479  
Operating and Administrative Expenses 13 Compensation of officers, directors, trustees, etc. 75,000 37,500   37,500
14 Other employee salaries and wages...... 28,900 14,450   14,450
15 Pension plans, employee benefits.......        
16a Legal fees (attach schedule)......... Click to see attachment 828 414   414
b Accounting fees (attach schedule)....... Click to see attachment 11,590 5,795   5,795
c Other professional fees (attach schedule).... Click to see attachment 158,912 158,912   0
17 Interest...............        
18 Taxes (attach schedule) (see instructions)... Click to see attachment 27,807 7,702   1,105
19 Depreciation (attach schedule) and depletion...      
20 Occupancy.............. 5,737 2,869   2,868
21 Travel, conferences, and meetings....... 2,080 1,040   1,040
22 Printing and publications..........        
23 Other expenses (attach schedule)....... Click to see attachment 24,213 13,581   10,633
24 Total operating and administrative expenses.
Add lines 13 through 23.......... 335,067 242,263   73,805
25 Contributions, gifts, grants paid....... 1,671,552 1,671,552
26 Total expenses and disbursements. Add lines 24 and 25 2,006,619 242,263   1,745,357
27 Subtract line 26 from line 12:
a Excess of revenue over expenses and disbursements -700,618
b Net investment income (if negative, enter -0-) 1,053,216
c Adjusted net income (if negative, enter -0-)...  
For Paperwork Reduction Act Notice, see instructions.
Cat. No. 11289X Form 990-PF (2015)
Form 990-PF (2015)
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............. 866,824 1,284,859 1,284,859
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)....... 19,450,463 Click to see attachment19,603,450 23,210,987
c Investments—corporate bonds (attach schedule)....... 9,079,869 Click to see attachment7,748,294 7,368,648
11 Investments—land, buildings, and equipment: basis bullet  
Less: accumulated depreciation (attach schedule) bullet        
12 Investments—mortgage loans.............      
13 Investments—other (attach schedule)..........      
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) 29,397,156 28,636,603 31,864,494
Liabilities 17 Accounts payable and accrued expenses..........    
18 Grants payable..................    
19 Deferred revenue................. 59,935  
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)......... 59,935 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........ 29,337,221 28,636,603
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 instructions)..... 29,337,221 28,636,603
31 Total liabilities and net assets/fund balances (see instructions). 29,397,156 28,636,603
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
29,337,221
2
Enter amount from Part I, line 27a .....................
2
-700,618
3
Other increases not included in line 2 (itemize) bullet
3
0
4
Add lines 1, 2, and 3 ..........................
4
28,636,603
5
Decreases not included in line 2 (itemize) bullet
5
0
6
Total net assets or fund balances at end of year (line 4 minus line 5)—Part II, column (b), line 30 .
6
28,636,603
Form 990-PF (2015)
Form 990-PF (2015)
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 - 19012 CAP GAIN DIST P    
b RBC - 19012 P    
c RBC - 19012 P    
d RBC - 19012 P    
e RBC - 19012 P    
RBC - 19012 WASH SALE P    
RBC - 19012 WASH SALE P    
RBC - 19012 WASH SALE P    
RBC - 19012 ADJUSTMENTS P    
RBC - 61575 P    
RBC - 61575 P    
RBC - 23312 P    
RBC - 23312 P    
RBC - 27112 P    
RBC - 27112 P    
RBC - 27112 P    
RBC - 27112 P    
RBC - 23312 STERIS 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 40,179     40,179
b 240,000   240,000 0
c 2,841,151   2,720,033 121,118
d 158,854   48,960 109,894
e 569,586   573,835 -4,249
314     314
79     79
165     165
59,935   61,692 -1,757
3,772,668   3,937,647 -164,979
990,219   923,484 66,735
25,014   24,931 83
361,604   267,199 94,405
31,250   42,934 -11,684
636,364   650,076 -13,712
95,108   92,594 2,514
19,375   20,000 -625
88,414   44,932 43,482
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       40,179
b       0
c       121,118
d       109,894
e       -4,249
      314
      79
      165
      -1,757
      -164,979
      66,735
      83
      94,405
      -11,684
      -13,712
      2,514
      -625
      43,482
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 2 281,962
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 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))
2014 1,573,182 32,934,179 0.047767
2013 1,496,503 34,494,824 0.043383
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
2
Total of line 1, column (d) .....................
20.226757
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
0.045351
4
Enter the net value of noncharitable-use assets for 2015 from Part X, line 5.....
4
33,041,159
5
Multiply line 4 by line 3......................
5
1,498,450
6
Enter 1% of net investment income (1% of Part I, line 27b)...........
6
10,532
7
Add lines 5 and 6........................
7
1,508,982
8
Enter qualifying distributions from Part XII, line 4.............
8
1,745,357
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 (2015)
Form 990-PF (2015)
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 Bullet and enter “N/A" on line 1. Bracket
Date of ruling or determination letter:   (attach copy of letter if necessary–see instructions)
b 1 10,532
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 10,532
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 10,532
6 Credits/Payments:
a 2015 estimated tax payments and 2014 overpayment credited to 2015 6a 24,038
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.............. 7 24,038
8 Enter any penalty for underpayment of estimated tax. if Form 2220 is attached. Click to see attachment 8  
9 Tax due. If the total of lines 5 and 8 is more than line 7, enter amount owed.......Bullet 9  
10 Overpayment. If line 7 is more than the total of lines 5 and 8, enter the amount overpaid...Bullet 10 13,506
11 Enter the amount of line 10 to be: Credited to 2015 estimated taxBullet13,506 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 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 2015 or the taxable year beginning in 2015 (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
    Form 990-PF (2015)
    Form 990-PF (2015)
    Page 5
    Part VII-A
    Statements Regarding Activities (continued)
    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 2015, 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 FinCEN Form 114, Report of Foreign Bank and Financial Accounts (FBAR). If "Yes", enter the name of the foreign country bullet  
    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 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 2015?.............
    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 2015, did the foundation have any undistributed income (lines 6d
    and 6e, Part XIII) for tax year(s) beginning before 2015?.............
    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 2015 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 2015.)..................
    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 2015?
    4b
     
    No
    Form 990-PF (2015)
    Form 990-PF (2015)
    Page 6
    Part VII-B
    Statements Regarding Activities for Which Form 4720 May Be Required (Continued)
    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 4945(d)(4)(A)? (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 (2015)
    Form 990-PF (2015)
    Page 7
    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  
    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 instructions.
    3  
    Total. Add lines 1 through 3.........................bullet0
    Form 990-PF (2015)
    Form 990-PF (2015)
    Page 8
    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
    32,293,966
    b
    Average of monthly cash balances.......................
    1b
    1,250,358
    c
    Fair market value of all other assets (see instructions)................
    1c
    0
    d
    Total (add lines 1a, b, and c).........................
    1d
    33,544,324
    e
    Reduction claimed for blockage or other factors reported on lines 1a and
    1c (attach detailed explanation) .............
    1e
    0
    2
    Acquisition indebtedness applicable to line 1 assets..................
    2
    0
    3
    Subtract line 2 from line 1d.........................
    3
    33,544,324
    4
    Cash deemed held for charitable activities. Enter 1 1/2% of line 3 (for greater amount, see
    instructions) .............................
    4
    503,165
    5
    Net value of noncharitable-use assets. Subtract line 4 from line 3. Enter here and on Part V, line 4
    5
    33,041,159
    6
    Minimum investment return. Enter 5% of line 5..................
    6
    1,652,058
    Part XI
    Distributable Amount bullet
    1
    Minimum investment return from Part X, line 6....................
    1
    1,652,058
    2a
    Tax on investment income for 2015 from Part VI, line 5......
    2a
    10,532
    b
    Income tax for 2015. (This does not include the tax from Part VI.)...
    2b
     
    c
    Add lines 2a and 2b............................
    2c
    10,532
    3
    Distributable amount before adjustments. Subtract line 2c from line 1............
    3
    1,641,526
    4
    Recoveries of amounts treated as qualifying distributions................
    4
    0
    5
    Add lines 3 and 4............................
    5
    1,641,526
    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
    1,641,526
    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
    1,745,357
    b
    Program-related investments—total from Part IX-B..................
    1b
    0
    2
    Amounts paid to acquire assets used (or held for use) directly in carrying out charitable, etc.,
    purposes...............................
    2
     
    3
    Amounts set aside for specific charitable projects that satisfy the:
    a
    Suitability test (prior IRS approval required)....................
    3a
     
    b
    Cash distribution test (attach the required schedule) .................
    3b
     
    4
    Qualifying distributions. Add lines 1a through 3b. Enter here and on Part V, line 8, and Part XIII, line 4
    4
    1,745,357
    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
    10,532
    6
    Adjusted qualifying distributions. Subtract line 5 from line 4..............
    6
    1,734,825
    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 (2015)
    Form 990-PF (2015)
    Page 9
    Part XIII
    Undistributed Income (see instructions)
    (a)
    Corpus     		(b)
    Years prior to 2014     		(c)
    2014     		(d)
    2015
    1 Distributable amount for 2015 from Part XI, line 7 1,641,526
    2 Undistributed income, if any, as of the end of 2015:
    a Enter amount for 2014 only....... 1,603,366
    b Total for prior years:20, 20, 20 0
    3 Excess distributions carryover, if any, to 2015:
    a From 2010......  
    b From 2011......  
    c From 2012......  
    d From 2013......  
    e From 2014......  
    fTotal of lines 3a through e........ 0
    4Qualifying distributions for 2015 from Part
    XII, line 4: bullet$ 1,745,357
    a Applied to 2014, but not more than line 2a 1,603,366
    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 2015 distributable amount..... 141,991
    e Remaining amount distributed out of corpus 0
    5 Excess distributions carryover applied to 2015. 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 2014. Subtract line
    4a from line 2a. Taxable amount—see
    instructions .............     		0
    f Undistributed income for 2016. Subtract
    lines 4d and 5 from line 1. This amount must
    be distributed in 2015 ..........     		1,499,535
    7 Amounts treated as distributions out of
    corpus to satisfy requirements imposed by
    section 170(b)(1)(F) or 4942(g)(3) (Election may
    be required - see instructions) .......     		0
    8Excess distributions carryover from 2010 not
    applied on line 5 or line 7 (see instructions) ...     		0
    9Excess distributions carryover to 2016.
    Subtract lines 7 and 8 from line 6a ......     		0
    10 Analysis of line 9:
    a Excess from 2011....  
    b Excess from 2012....  
    c Excess from 2013....  
    d Excess from 2014....  
    e Excess from 2015....  
    Form 990-PF (2015)
    Form 990-PF (2015)
    Page 10
    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 2015, 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) 2015 (b) 2014 (c) 2013 (d) 2012
             
    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 (2015)
    Form 990-PF (2015)
    Page 11
    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
    ALLENSTOWN PUBLIC LIBRARY
    59 MAIN STREET
    ALLENSTOWN,NH03275     		NONE 501(C)(3) SUMMER & EARLY LITERACY PROGRAMS 1,000
    ALTON COMMUNITY SERVICES
    141 MAIN STREET
    ALTON,NH03809     		NONE 501(C)(3) SUPPORT FOR ALTON FOOD PANTRY 2,500
    AMERICAN DIABETES ASSOCIATION OF NEW ENGLAND
    146 CLIFFORD STREET
    PROVIDENCE,RI02903     		NONE 501(C)(3) FUND FOUR NH RESIDENTS TO ATTEND CAMP CAREFREE 5,000
    AMERICAN RED CROSS OF NEW HAMPSHIRE
    2 MAITLAND STREET
    CONCORD,NH03301     		NONE 501(C)(3) REPLENISH DISASTER RELIEF FUND 15,000
    AMERICAN RED CROSS OF NEW HAMPSHIRE
    2 MAITLAND STREET
    CONCORD,NH03301     		NONE 501(C)(3) DISASTER RELIEF SERVICES 10,000
    AMERICAN RED CROSS OF VERMONT
    29 MANSFIELD AVENUE
    BURLINGTON,VT05401     		NONE 501(C)(3) DISASTER RELIEF SERVICES 10,000
    APPALACHIAN MOUNTAIN TEEN PROJECT
    85 BAY STREET
    WOLFEBORO,NH03894     		NONE 501(C)(3) YOUTH LEADERSHIP COUNCIL & PATHWAYS TO LEADERSHIP MENTORING PROGRAMS 5,000
    BARTON CENTER FOR DIABETES EDUCATION INC
    PO BOX 356
    NORTH OXFORD,MA01537     		NONE 501(C)(3) CAMPERSHIPS 25,000
    BEKTASH TEMPLE
    189 PEMBROKE ROAD
    CONCORD,NH03302     		NONE 501(C)(3) $3,000 EACH SHRINE BURNS INSTITUTE IN BOSTON & SHRINE HOSPITAL FOR CRIPPLED 6,000
    BETHANY CHRISTIAN SERVICES
    183 HIGH STREET
    CANDIA,NH03034     		NONE 501(C)(3) SAFE FAMILIES FOR CHILDREN IN NH FOR 2016 PROGRAM 5,000
    BIG BROTHER BIG SISTERS OF NH
    25 LOWELL STREET 1
    MANCHESTER,NH03101     		NONE 501(C)(3) MENTORING PROGRAMS FOR YOUTH WITH DISABILITIES 20,000
    BIG BROTHERS BIG SISTERS OF THE GR SEACOAST
    4 GREENLEAF WOODS DR UNIT 201
    PORTSMOUTH,NH03801     		NONE 501(C)(3) SUPPORT COMMUNITY CONNECTIONS MENTORING PROJECT 5,000
    BOY SCOUTS OF AMERICA DANIEL WEBSTER COUNCIL
    571 HOLT AVE
    MANCHESTER,NH03101     		NONE 501(C)(3) RENOVATIONS TO CARTER LODGE AT GRISWOLD HIDDEN VALLEY RES. 50,000
    BOYS & GIRLS CLUB OF MANCHESTER
    555 UNION STREET
    MANCHESTER,NH03104     		NONE 501(C)(3) EXPANSION OF ARTS PROGRAM 22,214
    BOYS & GIRLS CLUB OF SOUHEGAN VALLEY
    56 MONT VERNON ROAD
    MILFORD,NH03055     		NONE 501(C)(3) BUILD ADDITION FOR GYMNASIUM & TEEN CENTER 25,000
    BREATH NH
    141 HOLLIS STREET
    MANCHESTER,NH03101     		NONE 501(C)(3) SUPPORT NH COPD PLAN 10,000
    BREWSTER ACADEMY
    80 ACADEMY DR
    WOLFEBORO,NH03894     		NONE 501(C)(3) SCHOLARSHIPS FOR LOCAL STUDENTS 10,000
    BRIDGES DOMESTIC & SEXUAL VIOLENCE SUPPORT SERVICES
    16 ELM STREET 2
    MILFORD,NH03055     		NONE 501(C)(3) ASSIST FAMILIES IN TRANSITIONAL HOUSING PROGRAM 3,560
    BROOKSIDE CONGREGATIONAL CHURCH
    2013 ELM STREET
    MANCHESTER,NH03104     		NONE 501(C)(3) RENOVATIONS TO CARRIAGE HOUSE 10,000
    BYRON G MERRILL LIBRARY
    10 BUFFALO ROAD
    RUMNEY,NH03266     		NONE 501(C)(3) MAKE LIBRARY HANDICAPPED ACCESSIBLE 2,000
    CAMP SENTINEL
    29 SENTINEL LODGE ROAD
    CENTER TUFTONBORO,NH03816     		NONE 501(C)(3) EXPANSION OF LODGE DINING HALL 5,000
    CANDIA TOWN OF
    74 HIGH STREET
    CANDIA,NH03034     		NONE 501(C)(3) SUPPORT FOR CANDIA FOOD PANTRY 2,500
    CAREGIVERS INC
    19 HARVEY ROAD 11
    BEDFORD,NH03110     		NONE 501(C)(3) PURCHASE WALK-IN REFRIGERATOR 8,000
    CARROLL COUNTY RETIRED & SENIOR VOLUNTEER PROGRAM
    PO BOX 1182
    NORTH CONWAY,NH03860     		NONE 501(C)(3) MEALS ON WHEELS & BONE BUILDERS PROGRAMS 5,000
    CENTER FOR NEW BEGINNINGS
    229 COTTAGE STREET
    LITTLETON,NH03561     		NONE 501(C)(3) REPLACE CARPETING & OFFICE FURNITURE 7,000
    CHESHIRE HEALTH FOUNDATION
    580 COURT STREET
    KEENE,NH03431     		NONE 501(C)(3) REDESIGN & RENOVATE THE EMERGENCY DEPARTMENT 25,000
    CHESHIRE YMCA
    32 LAKE STREET
    KEENE,NH03431     		NONE 501(C)(3) CAMP TAKODAH SCHOLARSHIPS 10,000
    CHILD & FAMILY SERVICES OF NEW HAMPSHIRE
    464 CHESTNUT STREET
    MANCHESTER,NH03101     		NONE 501(C)(3) CAMP SPAULDING CAMPERSHIPS IN 2016 TO HONOR RUTH B. ZAX 10,000
    CHILD & FAMILY SERVICES OF NEW HAMPSHIRE
    464 CHESTNUT STREET
    MANCHESTER,NH03101     		NONE 501(C)(3) RENOVATIONS TO PERLEY STREET BLDG IN CONCORD FOR TRANSITIONAL HOUSING PROGRAM 50,000
    CHILDREN'S MUSEUM OF NH
    6 WASHINGTON STREET
    DOVER,NH03820     		NONE 501(C)(3) EXPLORING OUR WAY AUTISM PARTNERSHIP PROGRAM 5,000
    CITY YEAR NEW HAMPSHIRE
    848 ELM STREET SUITE 201
    MANCHESTER,NH03101     		NONE 501(C)(3) 2ND PMT ON 3 YEAR PLEDGE FOR $75,000 FOR THE WHOLE SCHOOL WHOLE CHILD PROGRAM 25,000
    CLAREMONT SOUP KITCHEN
    53 CENTRAL STREET
    CLAREMONT,NH03743     		NONE 501(C)(3) SPECIAL YEAR-END GIFT FOR THE SOUP KITCHEN & FOOD PANTRY 2,500
    COLBY SAWYER COLLEGE
    541 MAIN ST
    NEW LONDON,NH03257     		NONE 501(C)(3) BALANCE OF 8/21/13 PLEDGE FOR THE FINE AND PERFORMING ARTS CENTER 50,000
    COMMUNITY BRIDGES
    70 PEMBROKE ROAD
    CONCORD,NH03301     		NONE 501(C)(3) GYM TIME PLUS PROGRAM FOR CHILDREN WITH AUTISM 5,000
    COMPUTER TECHNOLOGY ASSISTANCE CORPS
    100 WILLOW STREET SUITE 6
    MANCHESTER,NH03103     		NONE 501(C)(3) TOWARDS PURCHASE OF A VAN 5,000
    CONCORD COMMUNITY MUSIC SCHOOL
    PO BOX 1752
    CONCORD,NH03302     		NONE 501(C)(3) $3 MILLION SUSTAINABILITY CAPITAL CAMPAIGN 10,000
    CONCORD HOSPITAL TRUST
    250 PLEASANT STREET
    CONCORD,NH03301     		NONE 501(C)(3) REPLACE A LINEAR ACCELERATOR 20,000
    CROTCHED MOUNTAIN FOUNDATION
    1 VERNEY DRIVE
    GREENFIELD,NH03047     		NONE 501(C)(3) PURCHASE EDUCATIONAL TECHNOLOGY & SOFTWARE 20,000
    D ACRES OF NH
    218 STREETER WOODS ROAD
    DORCHESTER,NH03266     		NONE 501(C)(3) SUPPORT FARM-BASED EDUCATIONAL CENTER 1,000
    DARTMOUTH COLLEGE GEISEL SCHOOL OF MEDICINE
    1 ROPE FERRY ROAD
    HANOVER,NH03755     		NONE 501(C)(3) ONLINE SEMINAR SERIES FOR HEALTH CARE DELIVERY SCIENCE PROG. 20,000
    DENTAL LIFELINE NETWORK
    PO BOX 3487
    CONCORD,NH03302     		NONE 501(C)(3) SUPPORT DONATED DENTAL SERVICES PROGRAM 5,000
    DERRYFIELD SCHOOL
    2108 RIVER ROAD
    MANCHESTER,NH03104     		NONE 501(C)(3) PURCHASE COMPUTERS & LAPTOPS 35,000
    EASTER SEALS NEW HAMPSHIRE
    25 LOWELL STREET
    MANCHESTER,NH03101     		NONE 501(C)(3) TO HONOR WARREN BODWELL SR 5,000
    EASTER SEALS NEW HAMPSHIRE
    25 LOWELL STREET
    MANCHESTER,NH03101     		NONE 501(C)(3) REPLACE TILES, CARPETING & FURNITURE IN ADULT CARE PROG; DENTAL EQUIPMENT & ALZHEIMERS CAF 75,000
    FAMILIES FIRST
    100 CAMPUS DRIVE
    PORTSMOUTH,NH03801     		NONE 501(C)(3) SUPPORT FOR MOBILE DENTAL PROGRAM 25,000
    FLEUR DE LIS CAMP
    120 HOWEVILLE ROAD
    FITZWILLIAM,NH03447     		NONE 501(C)(3) PURCHASE A GENERATOR 3,400
    FRANCESTOWN HERITAGE COMMISSION
    27 MAIN STREET
    FRANCESTOWN,NH03043     		NONE 501(C)(3) CAP. CAMPAIGN TO REHABILITATE FRANCESTOWN ACADEMY (LAC ATTENDED) 10,000
    FRIENDS PROGRAM
    202 N STATE STREET
    CONCORD,NH03301     		NONE 501(C)(3) REPAIR TO SHELTER FOR HOMELESS FAMILIES 2,500
    GIRLS INC OF NH
    815 ELM STREET SUITE 4A
    MANCHESTER,NH03101     		NONE 501(C)(3) SUPPORT DINNER CLUBS IN NASHUA & MANCHESTER 15,000
    GOODWILL INDUSTRIES OF NORTHERN NEW ENGLAND
    73 WASHINGTON AVENUE
    PORTLAND,ME04101     		NONE 501(C)(3) SUPPORT JOB CONNECTION INITIATIVE 15,000
    GOODWIN COMMUNITY HEALTH
    311 NH-108
    SOMERSWORTH,NH03878     		NONE 501(C)(3) PURCHASE SCHICK 33 SENSOR UPGRADE TO REPLACE FAILING DENTAL X-RAY TECHNOLOGY 14,803
    GRANITE YMCA
    30 MECHANIC STREET
    MANCHESTER,NH03101     		NONE 501(C)(3) $2.8 M CAPITAL CAMPAIGN TO DEVELOP CENTERS FOR TEEN LEADERSHIP AT MANCHESTER & ALLARD CENTER. 3 YR PLEDGE FOR A TOTAL OF $150,000 50,000
    HARBOR HOMES INC
    45 HIGH STREET
    NASHUA,NH03060     		NONE 501(C)(3) SOFTWARE FOR MAJOR TECHNOLOGY PROJECT FOR "PARTNERSHIP FOR SUCCESSFUL LIVING" 25,000
    HARRY GREGG FOUNDATION
    1 VERNEY DRIVE
    GREENFIELD,NH03047     		NONE 501(C)(3) GRANTS TO NH DISABLED PEOPLE FOR CAR REPAIRS TO FACILITATE ACCESS TO NEEDED MEDICAL TREATMENTS & MONITORING 5,000
    HOME HEALTH & HOSPICE CARE
    7 EXECUTIVE PARK DRIVE
    MERRIMACK,NH03054     		NONE 501(C)(3) PURCHASE GENERATOR FOR THE ADMINISTRATIVE BUILDING 10,000
    HOME HEALTHCARE HOSPICE & COMMUNITY SERVICES
    312 MARLBORO STREET
    KEENE,NH03431     		NONE 501(C)(3) CURRICULUM & TRAINING FOR A NURSE PRECEPTOR PROGRAM 14,000
    HORIZON OUTREACH MINISTRIES & EVANGELISM
    1269 ELM STREET
    MANCHESTER,NH03101     		NONE 501(C)(3) SUPPORT ON DEMAND STAFFING SOLUTIONS AT 1269 CAF 10,000
    INTER-ACTIONS
    170 WEST ROAD SUITE 6-B
    PORTSMOUTH,NH03801     		NONE 501(C)(3) SUMMER CAMP PROGRAM EXPENSES FOR BLIND & VISUALLY IMPAIRED CHILDREN 5,000
    INTI SOCCER ACADEMY
    396 VALLEY STREET
    MANCHESTER,NH03103     		NONE 501(C)(3) ACADEMIC PROGRAM SUPPORT 7,500
    JESSE REMINGTON HIGH SCHOOL
    19 STEVENS LANE
    CANDIA,NH03034     		NONE 501(C)(3) RENOVATION & EXPANSION OF THE MAIN CLASSROOM 14,000
    JUNIOR ACHIEVEMENT OF NORTHERN NEW ENGLAND
    400 5TH AVENUE 300
    WALTHAM,MA02451     		NONE 501(C)(3) TEACH STUDENTS FINANCIAL LITERACY & WORKFORCE READINESS TO PREPARE THEM FOR ADULTHOOD 5,000
    KISMET ROCK FOUNDATION
    PO BOX 1744
    NORTH CONWAY,NH03860     		NONE 501(C)(3) THREE MANCHESTER STUDENTS TO ATTEND PROGRAM 6,000
    KURN HATTIN HOMES FOR CHILDREN
    708 KURT HATTIN ROAD
    WESTMINSTER,VT05158     		NONE 501(C)(3) HELP DEFRAY SPECIAL OUTPATIENT EXPENSES FOR NH CHILDREN 2,755
    LAKES REGION HUMANE SOCIETY
    11 OLD ROUTE 28
    OSSIPEE,NH03864     		NONE 501(C)(3) RENOVATE ATTIC INTO A MULTIPURPOSE ROOM 4,500
    LAURA FOUNDATION FOR AUTISM & EPILEPSY
    1251 EATON ROAD
    MADISON,NH03849     		NONE 501(C)(3) FRIDAY CAFE: MAKING FOOD & FRIENDS 8,440
    LEDYARD CHARTER SCHOOL
    39 HANOVER STREET
    LEBANON,NH03766     		NONE 501(C)(3) PURCHASE COMPUTERS FOR THE STEM EDUCATION PROGRAM 5,000
    LITTLETON REGIONAL HEALTHCARE CHARITABLE FOUNDATION
    600 ST JOHNSBURY ROAD
    LITTLETON,NH03561     		NONE 501(C)(3) RENOVATE BIRTHING SUITE 10,000
    LIVE & LET LIVE FARM INC
    20 PARADISE LANE
    CHICHESTER,NH03258     		NONE 501(C)(3) REPLACE HEATING SYSTEM IN SMALL ANIMAL CARE & REHAB BUILDING 7,500
    MAKE-A-WISH NH
    814 ELM STREET 300
    MANCHESTER,NH03101     		NONE 501(C)(3) GRANT A CHILD'S WISH 5,000
    MANCHESTER CHORAL SOCIETY
    22 BRIAR ROAD
    BEDFORD,NH03110     		NONE 501(C)(3) TO ENABLE YOUTH TO EXPERIENCE HIGH QUALITY CHORAL & ORCHESTRAL MUSIC EDUCATION 1,500
    MANCHESTER COMMUNITY HEALTH CENTER
    145 HOLLIS STREET
    MANCHESTER,NH03101     		NONE 501(C)(3) 1ST PMT ON $125,000 GRANT FOR COSTS ASSOCIATED WITH COMBINING WITH CHILD HEALTH SERVICES 75,000
    MANCHESTER HIGH SCHOOL WEST
    9 NOTRE DAME AVENUE
    MANCHESTER,NH03102     		NONE 501(C)(3) FUND A STEAM AHEAD NH CLASSROOM 25,000
    MASONIC GRAND LODGE
    30 MONT VERNON STREET
    MILFORD,NH03055     		NONE 501(C)(3) THE "DARE" PROGRAM 2,000
    MENTAL HEALTH CENTER OF GR MANCHESTER
    401 CYPRESS STREET
    MANCHESTER,NH03103     		NONE 501(C)(3) PROVIDE CARE TO INDIVIDUALS IN NEED 20,000
    MOCO ARTS CREATIVE ARTS
    76 RAILROAD STREET
    KEENE,NH03431     		NONE 501(C)(3) SUPPORT CAMP PROGRAMMING & INCREASED TUITION ASSISTANCE OPPORTUNITIES 2,500
    MONADNOCK COMMUNITY HOSPITAL
    452 OLD STREET ROAD
    PETERBOROUGH,NH03458     		NONE 501(C)(3) CAPITAL IMPROVEMENTS TO THE ONCOLOGY DEPT 10,000
    MONADNOCK HUMANE SOCIETY
    101 W SWANZEY ROAD
    SWANZEY,NH03446     		NONE 501(C)(3) PROGRAM SUPPORT & PURCHASE FOOD FOR THE ANIMALS 5,000
    MORE THAN WHEELS
    15 EAGLE COURT
    KEENE,NH03431     		NONE 501(C)(3) FINANCIAL EDUCATION & CREDIT REPAIR PROGRAM 2,500
    MOUNT WASHINGTON VALLEY MASONIC ANGEL FUND
    PO BOX 2483
    NORTH CONWAY,NH03860     		NONE 501(C)(3) ASSIST NEEDY CHILDREN IN FULFILLING A NEED (CLOTHES, MEDICAL, FOOD) 2,000
    NASHUA CHILDREN'S HOME
    125 AMHERST STREET
    NASHUA,NH03064     		NONE 501(C)(3) TRANSITIONAL LIVING PROGRAM 10,000
    NEW DURHAM FOOD PANTRY
    5 MAIN STREET
    NEW DURHAM,NH03855     		NONE 501(C)(3) SPECIAL YEAR-END SUPPORT 2,500
    NEW HORIZONS FOR NEW HAMPSHIRE INC
    199 MANCHESTER STREET PO BOX 691
    MANCHESTER,NH03105     		NONE 501(C)(3) 22ND ANNUAL THANKSGIVING BREAKFAST 20,000
    NEW HORIZONS FOR NEW HAMPSHIRE INC
    199 MANCHESTER STREET PO BOX 691
    MANCHESTER,NH03105     		NONE 501(C)(3) 25TH ANNUAL WALK AGAINST HUNGER 20,000
    NEWFOUND AREA NURSING ASSOC
    214 LAKE STREET
    BRISTOL,NH03222     		NONE 501(C)(3) REPLACE WINDOWS, WEATHERIZATION & REPAIRS TO FACILITY 5,000
    NH ASSOCIATION FOR THE BLIND
    25 WALKER STREET
    CONCORD,NH03301     		NONE 501(C)(3) REHABILITATION SERVICES FOR THOSE IN NEED 25,000
    NH AUDUBON
    84 SILK FARM ROAD
    CONCORD,NH03301     		NONE 501(C)(3) BEECH STREET SCHOOL ENVIRONMENTAL EDUCATION PROGRAM 4,000
    NH CENTER FOR NONPROFITS
    84 SILK FARM ROAD 1
    CONCORD,NH03301     		NONE 501(C)(3) EXPANSION OF NONPROFITSNEXT PROGRAM 10,000
    NH FOOD BANK
    700 E INDUSTRIAL PARK DRIVE
    MANCHESTER,NH03109     		NONE 501(C)(3) PURCHASE TWO FULL TRACTOR TRAILER LOADS OF STAPLE FOOD ITEMS 50,000
    NH HISTORICAL SOCIETY
    30 PARK STREET
    CONCORD,NH03301     		NONE 501(C)(3) DEVELOP & INSTALL THE DISCOVERING NEW HAMPSHIRE EXHIBIT 15,000
    NH MUSCULOSKELETAL INSTITUTE
    35 KOSCIUSZKO STREET
    MANCHESTER,NH03101     		NONE 501(C)(3) EXPANSION OF SAFE SPORTS NEWORK TO MANCH. MIDDLE SCHOOLS 5,000
    NH STATE LIBRARY
    20 PARK STREET
    CONCORD,NH03301     		NONE 501(C)(3) KIDS, BOOKS & THE ARTS PROGRAM 1,500
    OSSIPEE CHILDREN'S FUND
    PO BOX 685
    CENTER OSSIPEE,NH03814     		NONE 501(C)(3) FINANCIAL ASSISTANCE PROGRAM FOR LOW INCOME FAMILIES 3,000
    PALACE THEATRE TRUST
    80 HANOVER STREET
    MANCHESTER,NH03101     		NONE 501(C)(3) REPLACE BALCONY SEATING 15,000
    PHOENIX HOUSE
    106 ROXBURY STREET
    KEENE,NH03431     		NONE 501(C)(3) INSTALL FIRE ALARM SYSTEM IN DUBLIN FACILITY 5,000
    PLANNED PARENTHOOD OF NORTHERN NE
    PO BOX 4370
    PORTSMOUTH,NH03802     		NONE 501(C)(3) CANCER SCREENING IN MANCHESTER, CLAREMONT & DOVER FACILITIES 15,000
    ROCHESTER OPERA HOUSE
    105 LOUDON ROAD BUILDING 4
    CONCORD,NH03301     		NONE 501(C)(3) SUPPORT 2015-2016 SEASON 5,000
    SALVATION ARMY MANCHESTER
    121 CEDAR STREET
    MANCHESTER,NH03103     		NONE 501(C)(3) RED KETTLE CAMPAIGN 25,000
    SALVATION ARMY
    100 S FRUIT STREET
    CONCORD,NH03301     		NONE 501(C)(3) EXPAND MCKENNA HOUSE HOMELESS SHELTER 25,000
    SEACOAST FAMILY FOOD PANTRY
    7 JUNKINS AVENUE
    PORTSMOUTH,NH03801     		NONE 501(C)(3) MEALS4SENIORS PROGRAM 5,000
    SEACOAST REPERTORY THEATRE
    125 BOW STREET
    PORTSMOUTH,NH03801     		NONE 501(C)(3) REPAIRS & IMPROVEMENTS TO HISTORIC BUILDING WHICH HOUSES THEATER 15,000
    SEEDS OF FAITH INC
    82 HIGH STREET
    SOMERSWORTH,NH03878     		NONE 501(C)(3) PURCHASE BUILDING TO CREATE LYDIA'S HOUSE OF HOPE TRANSITIONAL HOUSING FOR HOMELESS 25,000
    SERENITY PLACE
    101 MANCHESTER STREET
    MANCHESTER,NH03101     		NONE 501(C)(3) CAMPAIGN FOR THE FUTURE FACILITY EXPANSION PROJECT 75,000
    SONSHINE SOUP KITCHEN
    4 CRYSTAL AVE
    DERRY,NH03038     		NONE 501(C)(3) SPECIAL YEAR-END SUPPORT 2,500
    SPECIAL NEEDS SUPPORT CENTER
    12 FLYNN STREET
    LEBANON,NH03766     		NONE 501(C)(3) EXPANSION OF THE ART LAB & HAPPENINGS PROGRAMS 3,000
    STAR ISLAND CORPORATION
    30 MIDDLE STREET
    PORTSMOUTH,NH03801     		NONE 501(C)(3) CREATION OF AN ON ISLAND RESOURCE RECOVERY CENTER 10,000
    SUPREME COUNCIL HEADQUARTERS
    PO BOX 519
    LEXINGTON,MA02420     		NONE 501(C)(3) SUPPORT FOR CHARITIES IN THE MOST NEED 2,000
    SYMPHONY NH
    6 CHURCH STREET
    NASHUA,NH03060     		NONE 501(C)(3) EXPAND SERVICE TO ADDITIONAL SCHOOL DISTRICTS OUTSIDE NASHUA 2,380
    THE COMMUNITY KITCHEN INC
    35 - 37 MECHANIC STREET
    KEENE,NH03431     		NONE 501(C)(3) $10,000 FOR THE COALITION OF FOOD PANTRYS & $2,500 FOR THE FALL MOUNTAIN FOOD SHELF 12,500
    THE GRANITE YMCA
    30 MECHANIC STREET
    MANCHESTER,NH03101     		NONE 501(C)(3) 4TH GRADE WATER SAFETY PROGRAM 5,000
    THE MOORE CENTER
    195 MCGREGOR STREET 400
    MANCHESTER,NH03102     		NONE 501(C)(3) CREATE SOCIAL ENTERPRISE PROGRAM 50,000
    THE MORRISON
    6 TERRACE STREET
    WHITEFIELD,NH03598     		NONE 501(C)(3) SUPPORT CONSTRUCTION OF REHABILITATION CENTER 3,000
    THE WAY HOME INC
    214 SPRUCE STREET
    MANCHESTER,NH03103     		NONE 501(C)(3) SPECIAL GRANT TO ALLEVIATE FINANCIAL STRAINS DUE TO FLOODING IN BUILDING 10,000
    THE WEBSTER HOUSE
    135 WEBSTER STREET
    MANCHESTER,NH03104     		NONE 501(C)(3) TO SUPPORT THE SERVICES TO HELP YOUTH & PROVIDE THEM WITH A SAFE PLACE TO LIVE 15,000
    TINY TWISTERS CHILD CARE CENTER
    12 ROWELL DRIVE
    FRANKLIN,NH03235     		NONE 501(C)(3) TRAINING TO KEEP STAFF UP-TO-DATE ON ALL CURRICULUM DEVELOPMENT 5,000
    TOUCHSTONE FARM
    13 PONY FARM LANE
    TEMPLE,NH03084     		NONE 501(C)(3) OPERATION HORSE POWER 10,000
    U S FIRST
    200 BEDFORD STREET 101
    MANCHESTER,NH03101     		NONE 501(C)(3) FIRST LEGO LEAGUE 4TH GRADE PILOT PROGRAM 25,000
    UNITED NEGRO COLLEGE FUND
    15 BROAD STREET
    BOSTON,MA02109     		NONE 501(C)(3) ANNUAL CAMPAIGN 5,000
    WEDIKO CHILDREN'S SERVICES
    11 BOBCAT BLVD
    WINDSOR,NH03244     		NONE 501(C)(3) PURCHASE GENERATORS 7,500
    WOLFEBORO AREA CHILDREND'S CENTER
    180 S MAIN STREET
    WOLFEBORO,NH03894     		NONE 501(C)(3) TUITION ASSISTANCE & FINANCIAL SUPPORT TO FAMILIES TO ENABLE THEM TO WORK WHILE THEIR CHILDREN RECEIVE QUALITY EARLY CARE & EDUCATION 3,500
    YMCA CAMP NELLIE HUCKINS
    17 CAMP HUCKINS RD
    FREEDOM,NH03836     		NONE 501(C)(3) TUITION FOR NEW HAMPSHIRE CAMPERS 10,000
    YMCA OF GR NASHUA
    24 STADIUM DRIVE
    NASHUA,NH03062     		NONE 501(C)(3) EXPANSION & IMPROVEMENT PROJECT 25,000
    YOUTH COUNCIL
    112 W PEARL STREET 2
    NASHUA,NH03060     		NONE 501(C)(3) COMPUTER WORKSTATIONS TO EXPAND CAPACITY TO SERVE 9TH TO 12TH GRADERS 10,000
    Total .................................bullet 3a 1,671,552
    bApproved for future payment
    Total .................................bullet 3b 0
    Form 990-PF (2015)
    Form 990-PF (2015)
    Page 12
    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 ...........     		    14 951  
    4 Dividends and interest from securities....         1,013,517
    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 ............     		        281,962
    9 Net income or (loss) from special events:          
    10 Gross profit or (loss) from sales of inventory..          
    11 Other revenue:
    aOTHER INCOME     		900099 9,571      
    b
    c
    d
    e
    12 Subtotal. Add columns (b), (d), and (e).. 9,571 951 1,295,479
    13Total. Add line 12, columns (b), (d), and (e)..................
    131,306,001
    (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 (2015)
    Form 990-PF (2015)
    Page 13
    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 organizations?
    Yes
    No
    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) 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 name SmallBullet
    		 Firm's EIN SmallBullet
    Firm's address SmallBullet


    		 Phone no.
    Form 990-PF (2015)
    Additional Data


    Software ID:  
    Software Version:  


    Form 990PF - Special Condition Description:
    Special Condition Description

    TY 2015 AccountingFeesSchedule
    Name:
    COGSWELL BENEVOLENT TRUST
    EIN:
    02-0235690
    Category Amount Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
    ACCOUNTING FEES 11,590 5,795   5,795

    TY 2015 InvestmentsCorpBondsSchedule
    Name:
    COGSWELL BENEVOLENT TRUST
    EIN:
    02-0235690
    Name of Bond End of Year Book Value End of Year Fair Market Value
    VARIOUS 7,748,294 7,368,648

    TY 2015 InvestmentsCorpStockSchedule
    Name:
    COGSWELL BENEVOLENT TRUST
    EIN:
    02-0235690
    Name of Stock End of Year Book Value End of Year Fair Market Value
    VARIOUS 19,603,450 23,210,987

    TY 2015 LegalFeesSchedule
    Name:
    COGSWELL BENEVOLENT TRUST
    EIN:
    02-0235690
    Category Amount Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
    LEGAL FEES 828 414   414


    TY 2015 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 5,515 2,757   2,758
    INSURANCE 15,009 7,504   7,505
    BOND AMORTIZATION 2,789 2,790   0
    UTILITIES 740 370   370
    STATE FILING FEES 160 160   0


    TY 2015 OtherIncomeSchedule2
    Name:
    COGSWELL BENEVOLENT TRUST
    EIN:
    02-0235690
    Description Revenue And Expenses Per Books Net Investment Income Adjusted Net Income
    OTHER INCOME 9,571   9,571


    TY 2015 OtherProfessionalFeesSchedule
    Name:
    COGSWELL BENEVOLENT TRUST
    EIN:
    02-0235690
    Category Amount Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
    INVESTMENT ADVISORY FEES 158,912 158,912   0


    TY 2015 TaxesSchedule
    Name:
    COGSWELL BENEVOLENT TRUST
    EIN:
    02-0235690
    Category Amount Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
    PAYROLL TAXES 2,211 1,106   1,105
    FEDERAL TAXES 19,000 0   0
    FOREIGN TAXES WITHHELD 6,596 6,596   0