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.
bulletGo to www.irs.gov/Form990PF for instructions and the latest information.
OMB No. 1545-0052
2018
Open to Public Inspection
For calendar year 2018, or tax year beginning 08-01-2018 , and ending 07-31-2019
Name of foundation
MELVIN S CUTLER CHARITABLE FOUNDATION
C/O GREENBERGROSENBLATT KULL & BITSOLI
Number and street (or P.O. box number if mail is not delivered to street address)306 MAIN STREET NO 400
  Room/suite
City or town, state or province, country, and ZIP or foreign postal code
WORCESTER, MA016150034
A Employer identification number

04-2733957
B Telephone number (see instructions)

(508) 791-0901
C bullet
G Check all that apply:

D 1. Foreign organizations, check here............. bullet
2. Foreign organizations meeting the 85%
test, check here and attach computation ... 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$11,373,357J 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) 279,700
2 Check bullet.............
3 Interest on savings and temporary cash investments      
4 Dividends and interest from securities... 369,258 369,258  
5a Gross rents............      
b Net rental income or (loss)  
6a Net gain or (loss) from sale of assets not on line 10 79,252
b Gross sales price for all assets on line 6a 3,253,849
7 Capital gain net income (from Part IV, line 2)... 86,872
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 12,735 12,735  
12 Total. Add lines 1 through 11........ 740,945 468,865  
Operating and Administrative Expenses 13 Compensation of officers, directors, trustees, etc. 11,400 0   0
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 6,190 6,190   0
c Other professional fees (attach schedule).... Click to see attachment 104,454 104,454   0
17 Interest...............        
18 Taxes (attach schedule) (see instructions)... Click to see attachment 6,475 2,371   0
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 1,683 1,680   0
24 Total operating and administrative expenses.
Add lines 13 through 23.......... 130,202 114,695   0
25 Contributions, gifts, grants paid....... 805,619 805,619
26 Total expenses and disbursements. Add lines 24 and 25 935,821 114,695   805,619
27 Subtract line 26 from line 12:
a Excess of revenue over expenses and disbursements -194,876
b Net investment income (if negative, enter -0-) 354,170
c Adjusted net income (if negative, enter -0-)...  
For Paperwork Reduction Act Notice, see instructions.
Cat. No. 11289X Form 990-PF (2018)
Form 990-PF (2018)
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.............      
2 Savings and temporary cash investments......... 356,979 726,971 726,971
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) bullet100,000
Less: allowance for doubtful accounts bullet0 100,000 100,000 100,000
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)....... 7,329,058 Click to see attachment7,132,935 7,429,036
c Investments—corporate bonds (attach schedule)....... 2,873,071 Click to see attachment2,448,652 2,529,139
11 Investments—land, buildings, and equipment: basis bullet  
Less: accumulated depreciation (attach schedule) bullet        
12 Investments—mortgage loans.............      
13 Investments—other (attach schedule).......... 529,555 Click to see attachment575,012 578,556
14 Land, buildings, and equipment: basis bullet  
Less: accumulated depreciation (attach schedule) bullet        
15 Other assets (describe bullet) Click to see attachment0 Click to see attachment9,655 Click to see attachment9,655
16 Total assets (to be completed by all filers—see the
instructions. Also, see page 1, item I) 11,188,663 10,993,225 11,373,357
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) Click to see attachment562 Click to see attachment0
23 Total liabilities (add lines 17 through 22)......... 562 0
Net Assets or Fund Balances Foundations that follow SFAS 117, check here bullet
and complete lines 24 through 26 and lines 30 and 31.
24 Unrestricted..................    
25 Temporarily restricted...............    
26 Permanently restricted...............    
Foundations that do not follow SFAS 117, check here bullet
and complete lines 27 through 31.
27 Capital stock, trust principal, or current funds........ 11,188,101 10,993,225
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)..... 11,188,101 10,993,225
31 Total liabilities and net assets/fund balances (see instructions). 11,188,663 10,993,225
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
11,188,101
2
Enter amount from Part I, line 27a .....................
2
-194,876
3
Other increases not included in line 2 (itemize) bullet
3
0
4
Add lines 1, 2, and 3 ..........................
4
10,993,225
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
10,993,225
Form 990-PF (2018)
Form 990-PF (2018)
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 LEXINGTON CORPORATE PPTYS 6.5% PRFD (DONATED) D 2016-10-31 2019-01-04
b PACIFIC CITY FINANCIAL CORPORATION P 2018-04-06 2018-08-16
c ANTHEM INC. P 2018-05-01 2018-08-22
d PACIFIC CITY FINANCIAL CORPORATION P 2018-04-06 2018-08-22
e SB FINANCIAL GROUP INC. P 2018-07-20 2018-09-07
SB FINANCIAL GROUP INC. P 2018-07-23 2018-09-07
SB FINANCIAL GROUP INC. P 2018-07-24 2018-09-07
FIRST UTD BANK & TR CO 1.9% 11/9/18 P 2018-07-26 2018-11-09
TEVA PHARMACEUTICAL INDS LTD ADR P 2018-12-17 2019-01-08
TEVA PHARMACEUTICAL INDS LTD ADR P 2018-12-17 2019-01-23
TEVA PHARMACEUTICAL INDS LTD ADR P 2018-12-17 2019-01-24
TEVA PHARMACEUTICAL INDS LTD ADR P 2018-12-17 2019-01-28
DOMINION ENERGY INC. P 2019-01-28 2019-01-29
TEVA PHARMACEUTICAL INDS LTD ADR P 2018-12-17 2019-02-04
LEVEL ONE BK 2% 2/4/19 P 2018-07-26 2019-02-04
TEVA PHARMACEUTICAL INDS LTD ADR P 2018-12-17 2019-02-05
MERCHANTS BK CD 2.3% 4/30/19 P 2018-11-23 2019-04-30
MORGAN STANLEY BK 2.4% 5/23/19 P 2019-03-19 2019-05-23
SPIRIT REALTY CAPITAL INC P 2017-05-17 2018-09-04
SPIRIT REALTY CAPITAL INC P 2017-05-23 2018-09-05
FNCB BANCORP INC P 2017-01-09 2018-09-18
FIDELITY SOUTHERN CORP NEW P 2016-03-15 2018-09-20
FIDELITY SOUTHERN CORP NEW P 2016-04-07 2018-09-21
SANOFI P 2013-08-21 2018-10-30
RPT REALTY 7.25% P 2015-08-24 2018-11-08
DOMINION ENERGY MIDSTREAM PARTNERS LP P 2017-06-08 2018-11-13
RPT REALTY 7.25% P 2015-08-25 2018-11-13
HCI GROUP INC P 2014-11-25 2018-11-15
HCI GROUP INC P 2014-12-02 2018-11-15
HCI GROUP INC P 2014-12-02 2018-11-15
NEW YORK COMMUN BANCORP INC P 2017-07-06 2018-11-15
LEXINGTON CORPORATE PPTYS 6.5% PRFD P 2009-09-29 2018-12-24
LEXINGTON CORPORATE PPTYS 6.5% PRFD P 2009-09-29 2019-01-03
LEXINGTON CORPORATE PPTYS 6.5% PRFD P 2009-10-16 2019-01-03
NEW YORK COMMUN BANCORP INC P 2017-07-13 2019-01-03
NEW YORK COMMUN BANCORP INC P 2017-07-24 2019-01-04
LEXINGTON REALTY TRUST P 2011-07-19 2019-01-07
LEXINGTON REALTY TRUST P 2012-10-10 2019-01-07
FIDELITY SOUTHERN CORP NEW P 2016-04-08 2019-01-08
FIDELITY SOUTHERN CORP NEW P 2016-05-31 2019-01-15
BUNGE LIMITED P 2013-05-31 2019-01-29
MACQUARIE INFRASTRUCTURE CORPORATION P 2017-10-16 2019-02-06
MACQUARIE INFRASTRUCTURE CORPORATION P 2018-01-03 2019-02-14
MACQUARIE INFRASTRUCTURE CORPORATION P 2018-01-16 2019-02-14
COWEN GROUP INC 3% 3/15/19 P 2015-12-04 2019-03-15
COWEN GROUP INC 3% 3/15/19 P 2015-12-10 2019-03-15
COWEN GROUP INC 3% 3/15/19 P 2015-12-11 2019-03-15
COWEN GROUP INC 3% 3/15/19 P 2017-01-12 2019-03-15
COWEN GROUP INC 3% 3/15/19 P 2017-03-27 2019-03-15
COWEN GROUP INC 3% 3/15/19 P 2017-05-31 2019-03-15
HCI GROUP INC 3.875% 3/15/19 P 2015-01-21 2019-03-15
HCI GROUP INC 3.875% 3/15/19 P 2015-02-10 2019-03-15
HCI GROUP INC 3.875% 3/15/19 P 2015-06-04 2019-03-15
HCI GROUP INC 3.875% 3/15/19 P 2015-08-06 2019-03-15
HCI GROUP INC 3.875% 3/15/19 P 2015-08-13 2019-03-15
LEXINGTON REALTY TRUST P 2012-10-10 2019-03-25
ATLAS AIR WORLDWIDE HLDGS INC 2.25% 6/1/22 P 2015-07-16 2019-05-15
LEXINGTON REALTY TRUST P 2012-10-10 2019-05-28
BUNGE LIMITED P 2013-05-31 2019-06-11
ROYAL GOLD INC 2.875% 6/15/19 P 2019-03-20 2019-06-17
BUNGE LIMITED P 2013-05-31 2019-07-02
LEXINGTON REALTY TRUST P 2012-10-10 2019-07-09
LEXINGTON REALTY TRUST P 2013-11-27 2019-07-09
LEXINGTON REALTY TRUST P 2013-12-02 2019-07-09
ISRAEL BOND 8TH JUBILEE 6/1/19 P 2014-06-04 2019-07-10
BUNGE LIMITED P 2013-05-31 2019-07-16
BUNGE LIMITED P 2013-06-06 2019-07-16
BELDEN INC. P 2019-07-15 2019-07-17
LEXINGTON REALTY TRUST P 2013-12-02 2019-07-18
LEXINGTON REALTY TRUST P 2014-01-09 2019-07-18
LEXINGTON REALTY TRUST P 2014-01-09 2019-07-23
LEXINGTON REALTY TRUST P 2014-01-09 2019-07-24
LEXINGTON REALTY TRUST P 2014-08-21 2019-07-24
LEXINGTON REALTY TRUST P 2014-08-21 2019-07-24
BLACKSTONE GRP INC. P 2017-03-29 2019-07-25
BLACKSTONE GRP INC. P 2017-04-03 2019-07-25
BLACKSTONE GRP INC. P 2017-04-12 2019-07-25
BLACKSTONE GRP INC. P 2017-05-18 2019-07-25
BLACKSTONE GRP INC. P 2017-09-13 2019-07-25
BLACKSTONE GRP INC. P 2017-09-18 2019-07-25
LEXINGTON REALTY TRUST P 2014-08-21 2019-07-25
LEXINGTON REALTY TRUST P 2015-02-19 2019-07-25
LEXINGTON REALTY TRUST P 2015-02-19 2019-07-30
LEXINGTON REALTY TRUST P 2015-02-20 2019-07-30
COMPASS BANK 2.35% 7/31/19 P 2018-07-26 2019-07-31
CAPITAL GAINS DIVIDENDS P    
(e)
Gross sales price 		(f)
Depreciation allowed
(or allowable) 		(g)
Cost or other basis
plus expense of sale 		(h)
Gain or (loss)
(e) plus (f) minus (g)
a 74,239   70,380 3,859
b 29,966   22,808 7,158
c 94,321   71,556 22,765
d 29,913   22,808 7,105
e 15,690   15,778 -88
11,199   11,215 -16
3,323   3,326 -3
25,000   24,996 4
16   50 -34
35,633   69,240 -33,607
28,983   56,323 -27,340
29,568   56,323 -26,755
14   22 -8
29,568   56,323 -26,755
25,000   24,994 6
89,731   168,970 -79,239
25,000   24,995 5
25,000   24,995 5
12,618   9,194 3,424
12,528   9,399 3,129
16,057   9,237 6,820
37,925   23,322 14,603
38,118   23,321 14,797
21,365   25,229 -3,864
80,297   86,322 -6,025
27,621   38,938 -11,317
81,767   86,052 -4,285
26,527   20,981 5,546
26,527   20,212 6,315
26,527   20,112 6,415
14,298   19,887 -5,589
72,962   43,592 29,370
24,587   14,531 10,056
49,174   29,062 20,112
14,545   19,542 -4,997
14,838   19,512 -4,674
8,527   8,689 -162
13,319   14,534 -1,215
40,629   23,462 17,167
42,392   24,478 17,914
19,962   20,606 -644
64,712   106,355 -41,643
65,093   95,434 -30,341
65,093   95,390 -30,297
100,000   105,984 -5,984
50,000   51,346 -1,346
25,000   25,442 -442
25,000   25,062 -62
25,000   24,437 563
25,000   25,368 -368
100,000   98,390 1,610
100,000   100,015 -15
100,000   95,857 4,143
200,000   187,656 12,344
100,000   96,072 3,928
2,742   2,791 -49
99,168   97,585 1,583
25,046   25,122 -76
25,175   25,758 -583
100,000   100,140 -140
2,715   2,782 -67
4,176   4,075 101
4,434   4,672 -238
5,693   5,976 -283
25,000   25,000 0
2,328   2,370 -42
40,485   40,587 -102
27   37 -10
9,025   9,389 -364
5,407   5,500 -93
14,388   14,679 -291
9,110   9,179 -69
2,214   2,441 -227
3,244   3,572 -328
74,013   41,660 32,353
74,013   41,585 32,428
74,013   41,273 32,740
74,013   42,281 31,732
74,013   46,540 27,473
74,013   47,120 26,893
6,467   7,120 -653
8,099   8,783 -684
6,549   7,013 -464
8,202   8,835 -633
25,000   24,988 12
34,905     34,905
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       3,859
b       7,158
c       22,765
d       7,105
e       -88
      -16
      -3
      4
      -34
      -33,607
      -27,340
      -26,755
      -8
      -26,755
      6
      -79,239
      5
      5
      3,424
      3,129
      6,820
      14,603
      14,797
      -3,864
      -6,025
      -11,317
      -4,285
      5,546
      6,315
      6,415
      -5,589
      29,370
      10,056
      20,112
      -4,997
      -4,674
      -162
      -1,215
      17,167
      17,914
      -644
      -41,643
      -30,341
      -30,297
      -5,984
      -1,346
      -442
      -62
      563
      -368
      1,610
      -15
      4,143
      12,344
      3,928
      -49
      1,583
      -76
      -583
      -140
      -67
      101
      -238
      -283
      0
      -42
      -102
      -10
      -364
      -93
      -291
      -69
      -227
      -328
      32,353
      32,428
      32,740
      31,732
      27,473
      26,893
      -653
      -684
      -464
      -633
      12
      34,905
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 86,872
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))
2017 616,755 11,490,598 0.053675
2016 739,679 11,610,431 0.063708
2015 511,494 10,565,011 0.048414
2014 593,348 11,380,483 0.052137
2013 637,119 11,514,225 0.055333
2
Total of line 1, column (d) .....................
2
0.273267
3
Average distribution ratio for the 5-year base period—divide the total on line 2 by 5.0, or by the number of years the foundation has been in existence if less than 5 years ......
3
0.054653
4
Enter the net value of noncharitable-use assets for 2018 from Part X, line 5......
4
10,955,573
5
Multiply line 4 by line 3......................
5
598,755
6
Enter 1% of net investment income (1% of Part I, line 27b)...........
6
3,542
7
Add lines 5 and 6........................
7
602,297
8
Enter qualifying distributions from Part XII, line 4,.............
8
805,619
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 (2018)
Form 990-PF (2018)
Page 4
Part VI
Excise Tax Based on Investment Income (Section 4940(a), 4940(b), 4940(e), or 4948—see instructions)
1a Exempt operating foundations described in section 4940(d)(2), check here Bullet and enter “N/A" on line 1. Bracket includes lines 1a and 1b
Date of ruling or determination letter:   (attach copy of letter if necessary–see instructions)
b Domestic foundations that meet the section 4940(e) requirements in Part V, check 1 3,542
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 3,542
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 3,542
6 Credits/Payments:
a 2018 estimated tax payments and 2017 overpayment credited to 2018 6a 13,200
b Exempt foreign organizations—tax withheld at source...... 6b
c Tax paid with application for extension of time to file (Form 8868)... 6c 0
d Backup withholding erroneously withheld ........... 6d 0
7 Total credits and payments. Add lines 6a through 6d.............. 7 13,200
8 Enter any penalty for underpayment of estimated tax. Check here if Form 2220 is attached. 8 3
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 9,655
11 Enter the amount of line 10 to be: Credited to 2019 estimated taxBullet3,600 RefundedBullet 11 6,055
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)
    bulletMA
    b
    If the answer is "Yes" to line 7, has the foundation furnished a copy of Form 990-PF to the Attorney
    General (or designate) of each state as required by General Instruction G? If "No," attach explanation .
    8b
    Yes
     
    9
    Is the foundation claiming status as a private operating foundation within the meaning of section 4942(j)(3)
    or 4942(j)(5) for calendar year 2018 or the taxable year beginning in 2018? See the 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 (2018)
    Form 990-PF (2018)
    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 ofbulletTRUSTEE Telephone no.bullet (508) 791-0901

    Located atbullet306 MAIN STREETWORCESTERMA ZIP+4bullet016150034
    15
    Section 4947(a)(1) nonexempt charitable trusts filing Form 990-PF in lieu of Form 1041 —check here .........bullet
    and enter the amount of tax-exempt interest received or accrued during the year ........bullet
    15
     
    16 At any time during calendar year 2018, 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 the instructions for exceptions and filing requirements for FinCEN Form 114. 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
     
    No
    ........bullet
    c
    Did the foundation engage in a prior year in any of the acts described in 1a, other than excepted acts,
    that were not corrected before the first day of the tax year beginning in 2018?.............
    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 2018, did the foundation have any undistributed income (lines 6d
    and 6e, Part XIII) for tax year(s) beginning before 2018?.............
    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 2018 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 2018.)..................
    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 2018?
    4b
     
    No
    Form 990-PF (2018)
    Form 990-PF (2018)
    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:
    Yes
    No
    (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
     
     
    .........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
     
     
    8
    Is the foundation subject to the section 4960 tax on payment(s) of more than $1,000,000 in remuneration or
    excess parachute payment during the year? .................
    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
    MELVIN S CUTLER TRUSTEE
    1.00     		0 0 0
    PO BOX 16903
    CLEARWATER,FL337666903
    FREDERIC MULLIGAN TRUSTEE
    1.00     		2,080 0 0
    C/O CUTLER ASSOC PO BOX 15049
    WORCESTER,MA01615
    DOUGLAS CUTLER TRUSTEE
    1.00     		2,080 0 0
    1440 SE 15TH STREET
    FORT LAUDERDALE,FL33316
    ELIZABETH J CUTLER TRUSTEE
    1.00     		1,720 0 0
    PO BOX 96
    EAST ORLAND,ME044310096
    ROBERT ADLER TRUSTEE
    1.00     		2,080 0 0
    C/O SEDER CHANDLER 339 MAIN ST
    WORCESTER,MA01608
    BARBARA CROSBIE BOARD SECRETARY
    1.00     		2,080 0 0
    C/O CUTLER CAPITAL MGMT 306 MAIN ST
    WORCESTER,MA016081518
    KELLY CUTLER TRUSTEE
    1.00     		1,360 0 0
    C/O CCM 306 MAIN STREET 2ND FL
    WORCESTER,MA01615
    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
    Form 990-PF (2018)
    Form 990-PF (2018)
    Page 7
    Part VIII
    Information About Officers, Directors, Trustees, Foundation Managers, Highly Paid Employees,
    and Contractors (continued)
    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
    CUTLER CAPITAL MANAGEMENT LLC MANAGEMENT FEES 104,454
    306 MAIN STREET
    WORCESTER,MA01608
    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 (2018)
    Form 990-PF (2018)
    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
    10,672,308
    b
    Average of monthly cash balances.......................
    1b
    350,101
    c
    Fair market value of all other assets (see instructions)................
    1c
    100,000
    d
    Total (add lines 1a, b, and c).........................
    1d
    11,122,409
    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
    11,122,409
    4
    Cash deemed held for charitable activities. Enter 1 1/2% of line 3 (for greater amount, see
    instructions) .............................
    4
    166,836
    5
    Net value of noncharitable-use assets. Subtract line 4 from line 3. Enter here and on Part V, line 4
    5
    10,955,573
    6
    Minimum investment return. Enter 5% of line 5..................
    6
    547,779
    Part XI
    Distributable Amount (see instructions) (Section 4942(j)(3) and (j)(5) private operating foundations and certain foreign organizations check here bullet and do not complete this part.)
    1
    Minimum investment return from Part X, line 6....................
    1
    547,779
    2a
    Tax on investment income for 2018 from Part VI, line 5......
    2a
    3,542
    b
    Income tax for 2018. (This does not include the tax from Part VI.)...
    2b
     
    c
    Add lines 2a and 2b............................
    2c
    3,542
    3
    Distributable amount before adjustments. Subtract line 2c from line 1............
    3
    544,237
    4
    Recoveries of amounts treated as qualifying distributions................
    4
    0
    5
    Add lines 3 and 4............................
    5
    544,237
    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
    544,237
    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
    805,619
    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
    805,619
    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
    3,542
    6
    Adjusted qualifying distributions. Subtract line 5 from line 4..............
    6
    802,077
    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 (2018)
    Form 990-PF (2018)
    Page 9
    Part XIII
    Undistributed Income (see instructions)
    (a)
    Corpus     		(b)
    Years prior to 2017     		(c)
    2017     		(d)
    2018
    1 Distributable amount for 2018 from Part XI, line 7 544,237
    2 Undistributed income, if any, as of the end of 2018:
    a Enter amount for 2017 only....... 0
    b Total for prior years:20, 20, 20 0
    3 Excess distributions carryover, if any, to 2018:
    a From 2013...... 97,786
    b From 2014...... 48,090
    c From 2015......  
    d From 2016...... 179,105
    e From 2017...... 55,264
    fTotal of lines 3a through e........ 380,245
    4Qualifying distributions for 2018 from Part
    XII, line 4: bullet$ 805,619
    a Applied to 2017, but not more than line 2a 0
    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 2018 distributable amount..... 544,237
    e Remaining amount distributed out of corpus 261,382
    5 Excess distributions carryover applied to 2018. 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 5 641,627
    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 2017. Subtract line
    4a from line 2a. Taxable amount—see
    instructions .............     		0
    f Undistributed income for 2018. Subtract
    lines 4d and 5 from line 1. This amount must
    be distributed in 2019 ..........     		0
    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
    8 Excess distributions carryover from 2013 not
    applied on line 5 or line 7 (see instructions) ...     		97,786
    9Excess distributions carryover to 2019.
    Subtract lines 7 and 8 from line 6a ......     		543,841
    10 Analysis of line 9:
    a Excess from 2014.... 48,090
    b Excess from 2015....  
    c Excess from 2016.... 179,105
    d Excess from 2017.... 55,264
    e Excess from 2018.... 261,382
    Form 990-PF (2018)
    Form 990-PF (2018)
    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 2018, 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) 2018 (b) 2017 (c) 2016 (d) 2015
             
    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 foundation 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).)
    MELVIN S CUTLER
    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 email address of the person to whom applications should be addressed:
    bThe form in which applications should be submitted and information and materials they should include:
    cAny submission deadlines:
    dAny restrictions or limitations on awards, such as by geographical areas, charitable fields, kinds of institutions, or other
    factors:
    Form 990-PF (2018)
    Form 990-PF (2018)
    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
    271 SMALL GRANTS EACH UNDER 1000 ALL TO PUBLIC CHARITIES
    306 MAIN ST
    WORCESTER,MA01615     		NONE OTHER PUBLIC CHARITY GENERAL 41,954
    ABBY'S HOUSE
    52 HIGH ST
    WORCESTER,MA01609     		NONE OTHER PUBLIC CHARITY GENERAL 24,500
    ADOPT A STUDENT PROGRAM - DIOCESE WORCESTER
    49 ELM STREET
    WORCESTER,MA01609     		NONE OTHER PUBLIC CHARITY GENERAL 1,000
    AISH CAMPUS BOSTON
    14 EMBASSY RD
    BRIGHTON,MA02135     		NONE OTHER PUBLIC CHARITY GENERAL 18,000
    AMERICAN FRIENDS OF NATAL INC
    1120 AVENUE OF THE AMERICAS
    RENSSELAER,NY10036     		NONE OTHER PUBLIC CHARITY GENERAL 9,000
    AMERICAN ISRAEL EDUCATION FOUNDATION
    CALVERT STATION
    WASHINGTON,DC20007     		NONE OTHER PUBLIC CHARITY GENERAL 75,000
    AMERICAN LEGION GAUDETTE-KIRK POST 138
    175 MAIN ST
    SPENCER,MA01562     		NONE OTHER PUBLIC CHARITY GENERAL 1,000
    AMERICAN SOCIETY FOR YAD VASHEM
    500 FIFTH AVENUE 42ND FLOOR
    NEW YORK,NY10110     		NONE OTHER PUBLIC CHARITY GENERAL 3,600
    AMERICA GIVES - AMERICAN SUPPORT FOR ISRAEL
    PO BOX 3263
    WASHINGTON,DC20010     		NONE OTHER PUBLIC CHARITY GENERAL 12,000
    ANTI-DEFAMATION LEAGUE NE REGION
    40 COURT ST 12
    BOSTON,MA02108     		NONE OTHER PUBLIC CHARITY GENERAL 60,000
    ARTS WORCESTER
    44 PORTLAND ST
    WORCESTER,MA01608     		NONE OTHER PUBLIC CHARITY GENERAL 14,400
    ARTSWAVE
    20 EAST CENTRAL PARKWAY
    CINCINNATI,OH45202     		NONE OTHER PUBLIC CHARITY GENERAL 1,800
    CHABAD OF UMASS MEDICAL SCHOOL
    PLANTATION ST
    WORCESTER,MA01615     		NONE OTHER PUBLIC CHARITY GENERAL 12,000
    CHRISTOPHER HOUSE INC
    10 MARY SCANO DR
    WORCESTER,MA01605     		NONE OTHER PUBLIC CHARITY GENERAL 3,200
    CLARK HILLEL
    950 MAIN ST
    WORCESTER,MA01610     		NONE OTHER PUBLIC CHARITY GENERAL 30,000
    COMMON GROUND LAND TRUST INC
    PO BOX 400
    LEICESTER,MA01524     		NONE OTHER PUBLIC CHARITY GENERAL 1,000
    CONCORD LAND CONSERVATION TRUST
    SUDBURY RD
    CONCORD MA,MA01742     		NONE OTHER PUBLIC CHARITY GENERAL 2,600
    DAVID PROUTY PERMANENT SCHOLARSHIP FUND
    MAIN ST
    SPENCER,MA01562     		NONE OTHER PUBLIC CHARITY GENERAL 1,800
    WORCESTER ECOTARIUM
    222 HARRINGTON WAY
    WORCESTER,MA01604     		NONE OTHER PUBLIC CHARITY GENERAL 1,000
    FRIENDS OF AMANI US
    PO BOX 1781
    BURNSVILLE,MN55337     		NONE OTHER PUBLIC CHARITY GENERAL 1,100
    FRIENDS OF THE ISRAEL DEFENSE FORCES
    60 EAST 42ND STREET
    NEW YORK,NY10165     		NONE OTHER PUBLIC CHARITY GENERAL 1,800
    FRIENDS OF UNITED HATZALAH
    208 EAST 51ST STREET SUITE 303
    NEW YORK,NY10022     		NONE OTHER PUBLIC CHARITY GENERAL 36,000
    GENESIS CLUB INC
    274 LINCOLN ST
    WORCESTER,MA01605     		NONE OTHER PUBLIC CHARITY GENERAL 12,000
    GREATER WORCESTER COMMUNITY FOUNDATION
    MAIN ST
    WORCESTER,MA01615     		NONE OTHER PUBLIC CHARITY GENERAL 5,800
    HADASSAH WZOA
    40 WALL STREET 8TH FLOOR
    NEW YORK,NY10005     		NONE OTHER PUBLIC CHARITY GENERAL 5,000
    HANOVER THEATRE
    MAIN ST
    WORCESTER,MA01615     		NONE OTHER PUBLIC CHARITY GENERAL 1,300
    ISEF FOUNDATION
    520 EIGHTH AVENUE 4TH FLOOR
    NEW YORK,NY10018     		NONE OTHER PUBLIC CHARITY GENERAL 13,800
    JEWISH FEDERATION OF CENTRAL MASS
    633 SALISBURY ST
    WORCESTER,MA01609     		NONE OTHER PUBLIC CHARITY GENERAL 88,940
    JEWISH FEDERATION OF PINELLAS & PASCO COUNTY
    13191 STARKEY ROAD SUITE 8
    LARGO,FL33773     		NONE OTHER PUBLIC CHARITY GENERAL 7,200
    JEWISH HEALTHCARE CENTER
    633 SALISBURY ST
    WORCESTER,MA01609     		NONE OTHER PUBLIC CHARITY GENERAL 1,150
    JEWISH HERITAGE MOVEMENT
    14 UXBRIDGE ST
    STATEN ISLAND,NY10314     		NONE OTHER PUBLIC CHARITY GENERAL 1,800
    JEWISH NATIONAL FUND
    42 E 69TH ST
    NEW YORK,NY10021     		NONE OTHER PUBLIC CHARITY GENERAL 36,000
    JEWISH NATIONAL FUND GREEN HORIZONS
    42 EAST 69TH ST
    NEW YORK,NY10021     		NONE OTHER PUBLIC CHARITY GENERAL 25,000
    JUNIOR ACHIEVEMENT OF CENTRAL FL
    2121 CAMDEN RD
    ORLANDO,FL32803     		NONE OTHER PUBLIC CHARITY GENERAL 1,800
    MASS AUDUBON BROAD MEADOW BROOK CENTER
    208 SOUTH GREAT ROAD
    LINCOLN,MA01773     		NONE OTHER PUBLIC CHARITY GENERAL 1,800
    METROPLOITAN MINISTRIES
    2002 N FLORIDA AVE
    TAMPA,FL33602     		NONE OTHER PUBLIC CHARITY GENERAL 2,360
    MIKVAH SUNSHINE FUND CHABAD LUBAVITCH
    10655 EL CLAIR RANCH RD
    BOYNTON,FL33437     		NONE OTHER PUBLIC CHARITY GENERAL 6,000
    MORTON PLANT MEASE FOUNDATION
    1200 DRUID ROAD SOUTH
    CLEARWATER,FL33756     		NONE OTHER PUBLIC CHARITY GENERAL 7,300
    MUSIC WORCESTER
    MAIN STREET
    WORCESTER,MA01615     		NONE OTHER PUBLIC CHARITY GENERAL 3,950
    OHEL AVRAHAM
    P O BOX 95016
    PALATINE,IL60095     		NONE OTHER PUBLIC CHARITY GENERAL 1,800
    PEF ISRAEL ENDOWMENT FUND
    630 THIRD AVE RM 1500
    NEW YORK,NY10017     		NONE OTHER PUBLIC CHARITY GENERAL 48,000
    POPE ST JOHN XXIII NATIONAL SEMINARY
    558 SOUTH AVENUE
    WESTON,MA02493     		NONE OTHER PUBLIC CHARITY GENERAL 3,600
    PRESERVATION WORCESTER
    10 CEDAR ST
    WORCESTER,MA01609     		NONE OTHER PUBLIC CHARITY GENERAL 1,500
    QUINSIGAMOND COMMUNITY COLLEGE
    670 WEST BOYALSTON ST
    WORCESTER,MA01606     		NONE OTHER PUBLIC CHARITY GENERAL 30,000
    REGIONAL ENVIRONMENTAL COUNCIL
    9 CASTLE ST 1
    WORCESTER,MA01610     		NONE OTHER PUBLIC CHARITY GENERAL 6,000
    RELIANT FOUNDATION
    311 MAIN ST
    WORCESTER,MA01608     		NONE OTHER PUBLIC CHARITY GENERAL 4,800
    RELIANT MEDICAL GROUP FOUNDATION
    100 FRONT ST
    WORCESTER,MA01608     		NONE OTHER PUBLIC CHARITY GENERAL 1,800
    SALEM COMMUNITY CORP
    70 BRIARWOOD CIR
    WORCESTER,MA01606     		NONE OTHER PUBLIC CHARITY GENERAL 1,750
    SPENCER EAST BROOKFIELD LITTLE LEAGUE INC
    15 THOMPSON POND RD
    SPENCER,MA01562     		NONE OTHER PUBLIC CHARITY GENERAL 1,800
    ST CELELIA CATHOLIC CHURCH
    18 BELVIDERE ST
    BOSTON,MA02115     		NONE OTHER PUBLIC CHARITY GENERAL 1,800
    ST JOHN'S FOOD FOR THE POOR CENTER
    44 TEMPLE ST
    WORCESTER,MA01604     		NONE OTHER PUBLIC CHARITY GENERAL 2,100
    ST PETER'S CATHOLIC CHURCH
    929 MAIN ST
    WORCESTER,MA01610     		NONE OTHER PUBLIC CHARITY GENERAL 7,200
    SUMMIT INC
    10 CHESTNUT ST
    WORCESTER,MA01608     		NONE OTHER PUBLIC CHARITY GENERAL 6,000
    TEMPLE AHAVAT SHALOM
    18200 RINALDI PL
    NORTHRIDGE,CA91326     		NONE OTHER PUBLIC CHARITY GENERAL 8,600
    TEMPLE EMANUEL SINAI
    661 SALISBURY ST
    WORCESTER,MA01609     		NONE OTHER PUBLIC CHARITY GENERAL 2,000
    TEMPLE EMANUEL SINAI GENERAL ENDOWMENT FUND
    661 SALISBURY ST
    WORCESTER,MA01609     		NONE OTHER PUBLIC CHARITY GENERAL 18,000
    TOWN OF SPENCER
    MAIN ST
    SPENCER,MA01562     		NONE OTHER PUBLIC CHARITY GENERAL 7,200
    TRICKLE UP PROGRAM
    104 W 27TH ST 12
    NEW YORK,NY10001     		NONE OTHER PUBLIC CHARITY GENERAL 25,000
    UMMF - HUDSON HOAGLAND SOCIETY
    55 N LAKE AVE
    WORCESTER,MA01655     		NONE OTHER PUBLIC CHARITY GENERAL 1,000
    UNITED WAY OF CENTRAL MA
    484 MAIN ST
    WORCESTER,MA01608     		NONE OTHER PUBLIC CHARITY GENERAL 1,380
    WATER4 MERCY
    3026 OAKMONT DR
    CLEARWATER,FL33761     		NONE OTHER PUBLIC CHARITY GENERAL 1,980
    WORCESTER ART MUSEUM
    55 SALISBURY ST
    WORCESTER,MA01609     		NONE OTHER PUBLIC CHARITY GENERAL 1,100
    WORCESTER COUNTY FOOD BANK
    474 BOSTON TURNPIKE
    SHREWSBURY,MA01545     		NONE OTHER PUBLIC CHARITY GENERAL 1,180
    WORCESTER EDUCATION COLLABORATIVE
    484 MAIN ST
    WORCESTER,MA01609     		NONE OTHER PUBLIC CHARITY GENERAL 2,500
    WORCESTER EDUCATIONAL DEVELOPMENT FOUNDATION
    210 PARK AVENUE
    WORCESTER,MA01609     		NONE OTHER PUBLIC CHARITY GENERAL 1,800
    WORCESTER JEWISH COMMUNITY CENTER
    WORCESTER JEWISH COMMUNITY CENTER
    WORCESTER,MA01609     		NONE OTHER PUBLIC CHARITY GENERAL 18,375
    WORCESTER POLYTECHNIC INSTITUTE
    100 INSTITUTE RD
    WORCESTER,MA01609     		NONE OTHER PUBLIC CHARITY GENERAL 12,000
    WORCESTER PUBLIC LIBRARY FOUNDATION
    SALEM ST
    WORCESTER,MA01609     		NONE OTHER PUBLIC CHARITY GENERAL 3,600
    WORCESTER STATE FOUNDATION INC
    486 CHANDLER ST
    WORCESTER,MA01602     		NONE OTHER PUBLIC CHARITY GENERAL 3,600
    YMCA OF CENTRAL MA
    766 MAIN ST
    WORCESTER,MA01610     		NONE OTHER PUBLIC CHARITY GENERAL 4,200
    Total .................................bullet 3a 805,619
    bApproved for future payment
    Total .................................bullet 3b 0
    Form 990-PF (2018)
    Form 990-PF (2018)
    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 ...........     		         
    4 Dividends and interest from securities....     14 369,258  
    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.....     14 12,735  
    8 Gain or (loss) from sales of assets other than
    inventory ............     		    18 79,252  
    9 Net income or (loss) from special events:          
    10 Gross profit or (loss) from sales of inventory          
    11 Other revenue: a
    b
    c
    d
    e
    12 Subtotal. Add columns (b), (d), and (e).. 0 461,245 0
    13Total. Add line 12, columns (b), (d), and (e)..................
    13
    461,245
    (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 (2018)
    Form 990-PF (2018)
    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) (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) (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 (2018)
    Additional Data


    Software ID:  
    Software Version:  


    Form 990PF - Special Condition Description:
    Special Condition Description
    Schedule B
    (Form 990, 990-EZ,
    or 990-PF)
    Department of the Treasury
    Internal Revenue Service
    Schedule of Contributors

    Arrow Bullet Attach to Form 990, 990-EZ, or 990-PF.
    Arrow Bullet Go to www.irs.gov/Form990 for the latest information.
    OMB No. 1545-0047
    2018
    Name of the organization
    MELVIN S CUTLER CHARITABLE FOUNDATION
    C/O GREENBERGROSENBLATT KULL & BITSOLI
    Employer identification number

    04-2733957
    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 isn't covered by the General Rule and/or the Special Rules doesn't 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 doesn't 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) (2018)
    Schedule B (Form 990, 990-EZ, or 990-PF) (2018) Page 2
    Name of organization
    MELVIN S CUTLER CHARITABLE FOUNDATION
    C/O GREENBERGROSENBLATT KULL & BITSOLI         		Employer identification number
    04-2733957
    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
    MELVIN S CUTLER  
    PO BOX 16903
     
    CLEARWATER, FL33766

    		$ 279,600


    (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) (2018)
    Schedule B (Form 990, 990-EZ, or 990-PF) (2018)
    Page 3
    Name of organization
    MELVIN S CUTLER CHARITABLE FOUNDATION
    C/O GREENBERGROSENBLATT KULL & BITSOLI         		Employer identification number

    04-2733957
    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
    1
    		 10,000 SHARES SEACOAST BANKING CORPORATION OF FLORIDA $ 279,600 2019-04-15
    (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) (2018)
    Schedule B (Form 990, 990-EZ, or 990-PF) (2018)
    Page 4
    Name of organization
    MELVIN S CUTLER CHARITABLE FOUNDATION
    C/O GREENBERGROSENBLATT KULL & BITSOLI         		Employer identification number

    04-2733957
    Part III
    Exclusively religious, charitable, etc., contributions to organizations described in section 501(c)(7), (8), or (10) that total more than $1,000 for the year from any one contributor. 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) (2018)

    Additional Data


    Software ID:  
    Software Version:  

    TY 2018 AccountingFeesSchedule
    Name:
    MELVIN S CUTLER CHARITABLE FOUNDATION
     
    C/O GREENBERGROSENBLATT KULL & BITSOLI
    EIN:
    04-2733957
    Category Amount Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
    ACCOUNTING FEES 6,190 6,190   0

    TY 2018 InvestmentsCorpBondsSchedule
    Name:
    MELVIN S CUTLER CHARITABLE FOUNDATION
     
    C/O GREENBERGROSENBLATT KULL & BITSOLI
    EIN:
    04-2733957
    Name of Bond End of Year Book Value End of Year Fair Market Value
    BONDS 2,448,652 2,529,139

    TY 2018 InvestmentsCorpStockSchedule
    Name:
    MELVIN S CUTLER CHARITABLE FOUNDATION
     
    C/O GREENBERGROSENBLATT KULL & BITSOLI
    EIN:
    04-2733957
    Name of Stock End of Year Book Value End of Year Fair Market Value
    STOCKS 7,132,935 7,429,036

    TY 2018 InvestmentsOtherSchedule2
    Name:
    MELVIN S CUTLER CHARITABLE FOUNDATION
     
    C/O GREENBERGROSENBLATT KULL & BITSOLI
    EIN:
    04-2733957
    Category/ Item Listed at Cost or FMV Book Value End of Year Fair Market Value
    OTHER AT COST 575,012 578,556

    TY 2018 OtherAssetsSchedule
    Name:
    MELVIN S CUTLER CHARITABLE FOUNDATION
     
    C/O GREENBERGROSENBLATT KULL & BITSOLI
    EIN:
    04-2733957
    Description Beginning of Year - Book Value End of Year - Book Value End of Year - Fair Market Value
    FEDERAL TAXES RECEIVABLE   9,655 9,655


    TY 2018 OtherExpensesSchedule
    Name:
    MELVIN S CUTLER CHARITABLE FOUNDATION
     
    C/O GREENBERGROSENBLATT KULL & BITSOLI
    EIN:
    04-2733957
    Description Revenue and Expenses per Books Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
    MASS FILING FEE 125 125   0
    BANK SERVICE CHARGES 1,306 1,306   0
    ADR FEES 249 249   0
    PENALTIES 3 0   0


    TY 2018 OtherIncomeSchedule2
    Name:
    MELVIN S CUTLER CHARITABLE FOUNDATION
     
    C/O GREENBERGROSENBLATT KULL & BITSOLI
    EIN:
    04-2733957
    Description Revenue And Expenses Per Books Net Investment Income Adjusted Net Income
    LIMITED PARTNERSHIPS -3,127 -3,127 -3,127
    RBC ADVISORS 15,862 15,862 15,862


    TY 2018 OtherLiabilitiesSchedule
    Name:
    MELVIN S CUTLER CHARITABLE FOUNDATION
     
    C/O GREENBERGROSENBLATT KULL & BITSOLI
    EIN:
    04-2733957
    Description Beginning of Year - Book Value End of Year - Book Value
    FEDERAL TAXES PAYABLE 562 0


    TY 2018 OtherProfessionalFeesSchedule
    Name:
    MELVIN S CUTLER CHARITABLE FOUNDATION
     
    C/O GREENBERGROSENBLATT KULL & BITSOLI
    EIN:
    04-2733957
    Category Amount Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
    INVESTMENT ADVISORY FEES 104,454 104,454   0


    TY 2018 TaxesSchedule
    Name:
    MELVIN S CUTLER CHARITABLE FOUNDATION
     
    C/O GREENBERGROSENBLATT KULL & BITSOLI
    EIN:
    04-2733957
    Category Amount Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
    FEDERAL 4,104 0   0
    FOREIGN 2,371 2,371   0