-
TIN:
Form
990-PF
Department of the Treasury
Internal Revenue Service
Return of Private Foundation
or Section 4947(a)(1) Trust Treated as Private Foundation
Do not enter social security numbers on this form as it may be made public.
Go to
www.irs.gov/Form990PF
for instructions and the latest information.
OMB No. 1545-0052
20
19
Open to Public Inspection
For calendar year 2019, or tax year beginning
01-01-2019
, and ending
12-31-2019
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
,
NH
03101
A Employer identification number
02-0235690
B
Telephone number (see instructions)
(603) 622-4013
C
If exemption application is pending, check here
G
Check all that apply:
Initial return
Initial return of a former public charity
Final return
Amended return
Address change
Name change
D 1.
Foreign organizations, check here.............
2
. Foreign organizations meeting the 85%
test, check here and attach computation ...
E
If private foundation status was terminated
under section 507(b)(1)(A), check here .......
H
Check type of organization:
Section 501(c)(3) exempt private foundation
Section 4947(a)(1) nonexempt charitable trust
Other taxable private foundation
F
If the foundation is in a 60-month termination
under section 507(b)(1)(B), check here .......
I
Fair market value of all assets at end
of year (from Part II, col. (c),
line 16)
$
37,756,313
J
Accounting method:
Cash
Accrual
Other (specify)
(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)
1
Contributions, gifts, grants, etc., received (attach schedule)
2
Check
.............
3
Interest on savings and temporary cash investments
21,800
4
Dividends and interest from securities
...
857,434
857,434
5a
Gross rents
............
b
Net rental income or (loss)
6a
Net gain or (loss) from sale of assets not on line 10
1,372,957
b
Gross sales price for all assets on line 6a
10,123,562
7
Capital gain net income (from Part IV, line 2)
...
1,372,957
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)
.......
214
0
12
Total.
Add lines 1 through 11
........
2,252,405
2,230,391
13
Compensation of officers, directors, trustees, etc.
75,000
37,500
37,500
14
Other employee salaries and wages
......
34,900
17,450
17,450
15
Pension plans, employee benefits
.......
16a
Legal fees (attach schedule)
.........
b
Accounting fees (attach schedule)
.......
19,271
9,635
9,636
c
Other professional fees (attach schedule)
....
185,645
185,645
0
17
Interest
...............
18
Taxes (attach schedule) (see instructions)
...
32,236
2,371
1,349
19
Depreciation (attach schedule) and depletion
...
20
Occupancy
..............
5,031
2,515
2,516
21
Travel, conferences, and meetings
.......
2,000
1,000
1,000
22
Printing and publications
..........
23
Other expenses (attach schedule)
.......
39,073
27,166
11,862
24
Total operating and administrative expenses.
Add lines 13 through 23
..........
393,156
283,282
81,313
25
Contributions, gifts, grants paid
.......
1,744,183
1,744,183
26
Total expenses and disbursements.
Add lines 24 and 25
2,137,339
283,282
1,825,496
27
Subtract line 26 from line 12:
a
Excess of revenue over expenses and disbursements
115,066
b
Net investment income
(if negative, enter -0-)
1,947,109
c
Adjusted net income
(if negative, enter -0-)
...
For Paperwork Reduction Act Notice, see instructions.
Cat. No. 11289X
Form
990-PF
(2019)
Form 990-PF (2019)
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
1
Cash—non-interest-bearing
.............
2,230,066
1,630,084
1,630,084
2
Savings and temporary cash investments
.........
3
Accounts receivable
Less: allowance for doubtful accounts
4
Pledges receivable
Less: allowance for doubtful accounts
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)
Less: allowance for doubtful accounts
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)
.......
18,381,684
18,437,112
26,813,527
c
Investments—corporate bonds (attach schedule)
.......
8,303,619
8,963,239
9,312,702
11
Investments—land, buildings, and equipment: basis
Less: accumulated depreciation (attach schedule)
12
Investments—mortgage loans
.............
13
Investments—other (attach schedule)
..........
14
Land, buildings, and equipment: basis
Less: accumulated depreciation (attach schedule)
15
Other assets (describe
)
16
Total assets
(to be completed by all filers—see the
instructions. Also, see page 1, item I)
28,915,369
29,030,435
37,756,313
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
)
23
Total liabilities
(add lines 17 through 22)
.........
0
0
Foundations that follow FASB ASC 958, check here
and complete lines 24, 25, 29 and 30.
24
Net assets without donor restrictions
...........
25
Net assets with donor restrictions
............
Foundations that do not follow FASB ASC 958, check here
and complete lines 26 through 30.
26
Capital stock, trust principal, or current funds
........
28,915,369
29,030,435
27
Paid-in or capital surplus, or land, bldg., and equipment fund
0
0
28
Retained earnings, accumulated income, endowment, or other funds
0
0
29
Total net assets or fund balances
(see instructions)
.....
28,915,369
29,030,435
30
Total liabilities and net assets/fund balances
(see instructions)
.
28,915,369
29,030,435
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 29 (must agree with end-of-year figure reported on prior year’s return)
...............
1
28,915,369
2
Enter amount from Part I, line 27a
.....................
2
115,066
3
Other increases not included in line 2 (itemize)
3
0
4
Add lines 1, 2, and 3
..........................
4
29,030,435
5
Decreases not included in line 2 (itemize)
5
0
6
Total net assets or fund balances at end of year (line 4 minus line 5)—Part II, column (b), line 29
.
6
29,030,435
Form
990-PF
(2019)
Form 990-PF (2019)
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 - 92511
P
b
RBC - 23312
P
c
RBC - 23312
P
d
RBC - 23312
P
e
RBC - 27112
P
RBC - 27112
P
RBC - 27112
P
RBC - 45139
P
RBC - 45139
P
RBC - 49055
P
RBC - 49055
P
RBC - 61575
P
RBC - 61575
P
RBC - 49051
P
RBC - 49051
P
RBC - 74364
P
RBC - 19012 CAP GAIN DIST
P
RBC - 19012
P
RBC - 19012
P
RBC - 19012
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
23,121
15,004
8,117
b
20,616
16,845
3,771
c
98,532
80,843
17,689
d
750,800
473,569
277,231
e
3,906
3,886
20
267,061
257,803
9,258
97,603
94,586
3,017
66,000
66,000
0
233,907
234,018
-111
152,397
153,810
-1,413
27,840
28,557
-717
3,392,090
3,236,451
155,639
1,302,569
1,159,338
143,231
51,005
56,060
-5,055
18,670
19,160
-490
95,233
89,687
5,546
14,705
14,705
1,557,518
605,172
952,346
340,720
264,867
75,853
1,609,269
1,894,949
-285,680
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
8,117
b
3,771
c
17,689
d
277,231
e
20
9,258
3,017
0
-111
-1,413
-717
155,639
143,231
-5,055
-490
5,546
14,705
952,346
75,853
-285,680
2
Capital gain net income or (net capital loss)
If gain, also enter in Part I, line 7
If (loss), enter -0- in Part I, line 7
2
1,372,957
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
...................
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?
Yes
No
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))
2018
1,632,714
34,854,798
0.046843
2017
1,784,379
35,547,064
0.050198
2016
1,366,986
32,339,689
0.042270
2015
1,734,825
33,041,159
0.052505
2014
1,573,182
32,934,179
0.047767
2
Total
of line 1, column (d)
.....................
2
0.239583
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
0.047917
4
Enter the net value of noncharitable-use assets for 2019 from Part X, line 5
......
4
36,106,985
5
Multiply line 4 by line 3
......................
5
1,730,138
6
Enter 1% of net investment income (1% of Part I, line 27b)
...........
6
19,471
7
Add lines 5 and 6
........................
7
1,749,609
8
Enter qualifying distributions from Part XII, line 4
,.............
8
1,825,496
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
(2019)
Form 990-PF (2019)
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
and enter “N/A" on line 1.
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
19,471
here
and 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
19,471
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
19,471
6
Credits/Payments:
a
2019 estimated tax payments and 2018 overpayment credited to 2019
6a
26,000
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
26,000
8
Enter any
penalty
for underpayment of estimated tax.
Check here
if Form 2220 is attached.
8
152
9
Tax due.
If the total of lines 5 and 8 is more than line 7, enter
amount owed
.......
9
10
Overpayment.
If line 7 is more than the total of lines 5 and 8, enter the
amount overpaid
...
10
6,377
11
Enter the amount of line 10 to be:
Credited to 2020 estimated tax
6,377
Refunded
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.
$
0
(2)
On foundation managers.
$
0
e
Enter the reimbursement (if any) paid by the foundation during the year for political expenditure tax imposed
on foundation managers.
$
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)
NH
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 2019 or the taxable year beginning in 2019? 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
(2019)
Form 990-PF (2019)
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 address
N/A
14
The books are in care of
CHARLES GOODWIN
Telephone no.
(603) 622-4013
Located at
1001 ELM STREET
MANCHESTER
NH
ZIP+4
031011828
15
Section 4947(a)(1) nonexempt charitable trusts filing Form 990-PF in lieu of
Form 1041
—check here
.........
and enter the amount of tax-exempt interest received or accrued during the year
........
15
16
At any time during calendar year 2019, did the foundation have an interest in or a signature or other authority over
Yes
No
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
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?
Yes
No
(2)
Borrow money from, lend money to, or otherwise extend credit to (or accept it from)
a disqualified person?
......................
Yes
No
(3)
Furnish goods, services, or facilities to (or accept them from) a disqualified person?
Yes
No
(4)
Pay compensation to, or pay or reimburse the expenses of, a disqualified person?
Yes
No
(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)?
...............
Yes
No
(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.)
.......
Yes
No
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
Organizations relying on a current notice regarding disaster assistance check here
........
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 2019?
.............
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 2019, did the foundation have any undistributed income (lines 6d
and 6e, Part XIII) for tax year(s) beginning before 2019?
.............
Yes
No
If "Yes," list the years
20
,
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.
20
,
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?
......................
Yes
No
b
If "Yes," did it have excess business holdings in 2019 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 2019.)
..................
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 2019?
4b
No
Form
990-PF
(2019)
Form 990-PF (2019)
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))?
Yes
No
(2)
Influence the outcome of any specific public election (see section 4955); or to carry
on, directly or indirectly, any voter registration drive?
.............
Yes
No
(3)
Provide a grant to an individual for travel, study, or other similar purposes?
Yes
No
(4)
Provide a grant to an organization other than a charitable, etc., organization described
in section 4945(d)(4)(A)? See instructions
................
Yes
No
(5)
Provide for any purpose other than religious, charitable, scientific, literary, or
educational purposes, or for the prevention of cruelty to children or animals?
.....
Yes
No
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
Organizations relying on a current notice regarding disaster assistance check here
.........
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?
..........
Yes
No
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?
.....................
Yes
No
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?
Yes
No
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?
.................
Yes
No
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
,
NH
03104
PETER KACHAVOS
TRUSTEE
20.00
25,000
0
0
412 ARAH STREET
MANCHESTER
,
NH
03104
MARK NORTHRIDGE
TRUSTEE
20.00
25,000
0
0
344 DREW HILL ROAD
ALTON
,
NH
03809
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
...................
0
Form
990-PF
(2019)
Form 990-PF (2019)
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
NONE
Total
number of others receiving over $50,000 for professional services
.............
0
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
.........................
0
Form
990-PF
(2019)
Form 990-PF (2019)
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
34,820,800
b
Average of monthly cash balances
.......................
1b
1,836,038
c
Fair market value of all other assets (see instructions)
................
1c
0
d
Total
(add lines 1a, b, and c)
.........................
1d
36,656,838
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
36,656,838
4
Cash deemed held for charitable activities. Enter 1 1/2% of line 3 (for greater amount, see
instructions)
.............................
4
549,853
5
Net value of noncharitable-use assets.
Subtract line 4 from line 3. Enter here and on Part V, line 4
5
36,106,985
6
Minimum investment return.
Enter 5% of line 5
..................
6
1,805,349
Part XI
Distributable Amount
(see instructions) (Section 4942(j)(3) and (j)(5) private operating foundations and certain foreign organizations check here
and do not complete this part.)
1
Minimum investment return from Part X, line 6
....................
1
1,805,349
2a
Tax on investment income for 2019 from Part VI, line 5
......
2a
19,471
b
Income tax for 2019. (This does not include the tax from Part VI.)
...
2b
c
Add lines 2a and 2b
............................
2c
19,471
3
Distributable amount before adjustments. Subtract line 2c from line 1
............
3
1,785,878
4
Recoveries of amounts treated as qualifying distributions
................
4
0
5
Add lines 3 and 4
............................
5
1,785,878
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
1,785,878
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
1,825,496
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
1,825,496
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
19,471
6
Adjusted qualifying distributions.
Subtract line 5 from line 4
..............
6
1,806,025
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
(2019)
Form 990-PF (2019)
Page
9
Part XIII
Undistributed Income
(see instructions)
(a)
Corpus
(b)
Years prior to 2018
(c)
2018
(d)
2019
1
Distributable amount for 2019 from Part XI, line 7
1,785,878
2
Undistributed income, if any, as of the end of 2019:
a
Enter amount for 2018 only
.......
1,686,992
b
Total for prior years:
2017
,
20
,
20
53,104
3
Excess distributions carryover, if any, to 2019:
a
From 2014
......
b
From 2015
......
c
From 2016
......
d
From 2017
......
e
From 2018
......
f
Total
of lines 3a through e
........
0
4
Qualifying distributions for 2019 from Part
XII, line 4:
$
1,825,496
a
Applied to 2018, but not more than line 2a
1,686,992
b
Applied to undistributed income of prior years
(Election required—see instructions)
.....
53,104
c
Treated as distributions out of corpus (Election
required—see instructions)
........
0
d
Applied to 2019 distributable amount
.....
85,400
e
Remaining amount distributed out of corpus
0
5
Excess distributions carryover applied to 2019.
0
0
(If an amount appears in column (d), the
same amount must be shown in column (a).)
6
Enter 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 2018. Subtract line
4a from line 2a. Taxable amount—see
instructions
.............
0
f
Undistributed income for 2019. Subtract
lines 4d and 5 from line 1. This amount must
be distributed in 2020
..........
1,700,478
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 2014 not
applied on line 5 or line 7 (see instructions)
...
0
9
Excess distributions carryover to 2020.
Subtract lines 7 and 8 from line 6a
......
0
10
Analysis of line 9:
a
Excess from 2015
....
b
Excess from 2016
....
c
Excess from 2017
....
d
Excess from 2018
....
e
Excess from 2019
....
Form
990-PF
(2019)
Form 990-PF (2019)
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 2019, enter the date of the ruling
.......
1929-09-28
b
Check box to indicate whether the organization is a private operating foundation described in section
4942(j)(3)
or
4942(j)(5)
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)
2019
(b)
2018
(c)
2017
(d)
2016
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.)
1
Information Regarding Foundation Managers:
a
List 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).)
b
List 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.
2
Information Regarding Contribution, Grant, Gift, Loan, Scholarship, etc., Programs:
Check here
if the foundation only makes contributions to preselected charitable organizations and does not accept
unsolicited requests for funds. If the foundation makes gifts, grants, etc. to individuals or organizations under
other conditions, complete items 2a, b, c, and d. See instructions
a
The 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
,
NH
03101
(603) 622-4013
b
The form in which applications should be submitted and information and materials they should include:
APPLICATION WITH COPY OF 501(C)(3) DETERMINATION LETTER
c
Any submission deadlines:
NONE
d
Any 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
(2019)
Form 990-PF (2019)
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)
a
Paid during the year
ALTON COMMUNITY SERVICES
141 MAIN STREET
ALTON
,
NH
03809
NONE
501(C)(3)
SUPPORT FOR FOOD PANTRY
2,500
AMERICAN DIABETES ASSOCIATION OF NEW ENGLAND
146 CLIFFORD STREET
PROVIDENCE
,
RI
02903
NONE
501(C)(3)
FUND FOUR NH RESIDENTS TO ATTEND CAMP CAREFREE
10,000
AMERICAN INDEPENDENCE MUSEUM
1 GOVERNORS LANE
EXETER
,
NH
03833
NONE
501(C)(3)
PURCHASE SEALED, MICROCLIMATE CASES TO PROTECT RARE HISTORICAL ARTIFACTS
6,000
AMERICAN RED CROSS OF NEW HAMPSHIRE
2 MAITLAND STREET
CONCORD
,
NH
03301
NONE
501(C)(3)
REPLENISH DISASTER RELIEF FUND
10,000
ANIMAL RESCUE LEAGUE OF NH
545 NH-101
BEDFORD
,
NH
03110
NONE
501(C)(3)
REPLACE FIRE ALARM PANEL & SMOKE DETECTORS
10,000
APPALACHIAN MOUNTAIN CLUB
10 CITY SQUARE
BOSTON
,
MA
02129
NONE
501(C)(3)
SUSTAINED EDUCATIONAL PROGRAMMING FOR COOS COUNTY YOUTH GRADES 4-12
6,000
ARTS IN REACH
521 WENTWORTH RD
NEW CASTLE
,
NH
03854
NONE
501(C)(3)
SCHOLARSHIPS FOR 10 GIRLS TO ATTEND SUMMER PROGRAM SUMMERWORKS
5,000
BARTON CENTER FOR DIABETES EDUCATION INC
PO BOX 356
NORTH OXFORD
,
MA
01537
NONE
501(C)(3)
CAMPERSHIPS
25,000
BEKTASH TEMPLE
189 PEMBROKE ROAD
CONCORD
,
NH
03302
NONE
501(C)(3)
$3,000 EACH SHRINE BURNS INSTITUTE IN BOSTON & SHRINE HOSPITAL FOR CRIPPLED
6,000
BEST BUDDIES NH
555 AUBURN ST
MANCHESTER
,
NH
03103
NONE
501(C)(3)
PROGRAM SUPPORT
5,000
BOYS & GIRLS CLUB OF GREATER NASHUA
1 POSITIVE PL
NASHUA
,
NH
03060
NONE
501(C)(3)
RENOVATE POOL & POOL AREA
30,000
BOYS & GIRLS CLUB OF MANCHESTER
555 UNION STREET
MANCHESTER
,
NH
03104
NONE
501(C)(3)
FOR MORE KIDS, BRIGHTER FUTURES CAPITAL CAMPAIGN TO RENOVATE CAMP FOSTER & EXPANSION OF 555 UNION STREET
50,000
BRIDGES DOMESTIC & SEXUAL VIOLENCE SUPPORT SERVICES
16 ELM STREET 2
MILFORD
,
NH
03055
NONE
501(C)(3)
SUPPORT TO REPLACE ROOF
9,914
CAMP SENTINEL
29 SENTINEL LODGE RD
CENTER TUFTONBORO
,
NH
03816
NONE
501(C)(3)
REPLACE LODGE SEPTIC SYSTEM
10,000
CAMP SUNSHINE
35 ACADIA RD
CASCO
,
ME
04015
NONE
501(C)(3)
FAMILY SPONSORSHIP PROGRAM
5,000
CANDIA TOWN OF
74 HIGH STREET
CANDIA
,
NH
03034
NONE
GOV
SUPPORT FOR CANDIA FOOD PANTRY
2,500
CATHOLIC MEDICAL CENTER
100 MCGREGOR ST
MANCHESTER
,
NH
03102
NONE
501(C)(3)
CONSTRUCTION COSTS TO CREATE NEW SPACE IN OLD HOIT BLDG THAT WILL HOUSE FACILITIES TO ASSIST THOSE WITH OPIOD USE DISORDERS
25,000
CHILDREN UNLIMITED INC
182 W MAIN ST
CONWAY
,
NH
03818
NONE
501(C)(3)
PLAYGROUND RENOVATIONS
6,500
CIRCLE PROGRAM
85 MAIN ST 5
PORTSMOUTH
,
NH
03264
NONE
501(C)(3)
DEVELOP STEM CURRICULUM
5,000
CITY OF MANCHESTER PULASKI MONUMENT RESTORATION
PULASKI MONUMENT PROJECT PO BOX
3402
MAMCHESTER
,
NH
031053402
NONE
501(C)(3)
RESTORE MONUMENT
5,000
CLAREMONT SOUP KITCHEN
53 CENTRAL STREET
CLAREMONT
,
NH
03743
NONE
501(C)(3)
SUPPORT FOR SOUP KITCHEN
2,500
COCHECO VALLEY VALLEY HUMANE SOCIETY
262 COUNTY FARM RD
DOVER
,
NH
03820
NONE
501(C)(3)
TECHNOLOGY INFRASTRUCTURE SYSTEM
10,000
COMMUNITY KITCHEN INC
37 MECHANIC ST
KEENE
,
NH
03431
NONE
501(C)(3)
$10,000 FOR COALITION 0F FOOD PANTRIES & $2,500 FOR THE FALL MOUNTAIN FOOD SHELF
12,500
CONCORD CHORALE
PO BOX 160
CONCORD
,
NH
03302
NONE
501(C)(3)
SUPPORT SPRINGTIME CONCERT FOR THEIR GOLDEN ANNIVERSARY
5,000
CONCORD REGIONAL VNA
30 PILLSBURY ST
CONCORD
,
NH
03301
NONE
501(C)(3)
TIME TRANSITIONAL CARE NURSE PROGRAM COORDINATOR
10,000
COPPER CANYON CAMP
231 GALE RIVER RD
BETHLEHEM
,
NH
03574
NONE
501(C)(3)
SUMMER CAMPT FOR AT-RISK NH YOUTH
9,170
CROTCHED MOUNTAIN
1 VERNEY DRIVE
GREENFIELD
,
NH
03047
NONE
501(C)(3)
EQUIP & FURNISH FOUR "LITTLES" CLASSROOMS
25,000
DENTAL LIFELINE NETWORK NH
PO BOX 3487
CONCORD
,
NH
03302
NONE
501(C)(3)
SUPPORT DONATED DENTAL SERVICES PROGRAM
5,000
DERRYFIELD SCHOOL
2108 RIVER ROAD
MANCHESTER
,
NH
03104
NONE
501(C)(3)
$75,000 3-YR PLEDGE FOR SCIENCE & INNOVATION CENTER & ATHLETIC & WELLNESS CENTER
25,000
EASTER SEALS NEW HAMPSHIRE
25 LOWELL STREET
MANCHESTER
,
NH
03101
NONE
501(C)(3)
PURCHASE A PANORAX X-RAY MACHINE FOR THE ORAL HEALTH CENTER
75,000
FALL MOUNTAIN FRIENDLY MEALS
122 NH-12A
ASTEAD
,
NH
03602
NONE
501(C)(3)
TOWARDS PURCHASE OF A BOX VAN
10,000
FAMILIES IN TRANSITION
122 MARKET ST
MANCHESTER
,
NH
03801
NONE
501(C)(3)
NEW HORIZONS 29TH ANNUAL WALK AGAINST HUNGER
20,000
FAMILIES IN TRANSITION
122 MARKET ST
MANCHESTER
,
NH
03101
NONE
501(C)(3)
2 YEAR PLEDGE FOR INFRASTRUCTURE AND SERVICES ENHANCEMENT PLAN
50,000
FAMILIES IN TRANSITION
122 MARKET ST
MANCHESTER
,
NH
03101
NONE
501(C)(3)
NEW HORIZONS 25TH ANNUAL THANKSGIVING BREAKFAST
25,000
FAMILY PROMISE OF SOUTHERN NH
180 LOWELL ROAD
HUDSON
,
NH
03051
NONE
501(C)(3)
BUY FOOD & ESSENTIALS TO FULFILL NEEDS OF 9 HOMELESS FAMILIES
5,000
FIRST CONGREGATIONAL CHURCH UNITED CHURCH OF CHRIST
177 N MAIN ST CONCORD
CONCORD
,
NH
03301
NONE
501(C)(3)
BUILD ACCESS RAMP AT THE CHURCH
5,000
FUTURE IN SIGHT
25 WALKER ST
CONCORD
,
NH
03301
NONE
501(C)(3)
SUPPORT NH LIVES & THRIVES INIATIVE
25,000
GATEWAYS COMMUNITY SERVICES
144 CANAL ST
NASHUA
,
NH
03064
NONE
501(C)(3)
PARTNERS IN HEALTH PROGRAM
5,000
GATHER
210 W RD 3
PORTSMOUTH
,
NH
03801
NONE
501(C)(3)
PURCHASE FRESH FOOD FROM LOCAL FARMERS
5,000
GIBSON CENTER
14 GROVE ST
NORTH CONWAY
,
NH
03860
NONE
501(C)(3)
REBUILD RAMP
15,000
GIRLS INC OF NH
815 ELM STREET SUITE 4A
MANCHESTER
,
NH
03101
NONE
501(C)(3)
SCHOLARSHIPS FOR LOW-INCOME GIRLS LIVING WITH THEIR GRANDPARENTS
15,000
GOODWILL OF NORTHERN NE
147 WALDO AVENUE SUITE 110
BELFAST
,
ME
04915
NONE
501(C)(3)
JOB CONNECTION A WORKFORCE DEVELOPMENT INIATIVE
15,000
GRANITE UNITED WAY
228 MAPLE STREET 4TH FLOOR
MANCHESTER
,
NH
03103
NONE
501(C)(3)
WHOLE VILLAGE FAMILY RESOURCE CENTER SUPPORT
7,000
GRANITE UNITED WAY
228 MAPLE STREET 4TH FLOOR
MANCHESTER
,
NH
03103
NONE
501(C)(3)
$100,000 PLEDGE TO SUPPORT THE STRATEGIC PLAN FOR EDUCATION
50,000
GRANITE UNITED WAY
228 MAPLE STREET 4TH FLOOR
MANCHESTER
,
NH
03103
NONE
501(C)(3)
2018 ANNUAL CAMPAIGN
55,000
GREATER NASHUA HABITAT FOR HUMANITY
10 CLINTON DR
HOLLIS
,
NH
03049
NONE
501(C)(3)
SUPPORT NEWEST BUILD IN WILTON, NH
7,500
GREATER SEACOAST COMMUNITY HEALTH
311 NH-108
SOMERSWORTH
,
NH
03878
NONE
501(C)(3)
BUY VSCAN ULTRASOUND SYSTEMS FOR PRENATAL PROGRAM & LIBERTY SOFTWARE
28,816
HARBOR HOMES INC
45 HIGH STREET
NASHUA
,
NH
03060
NONE
501(C)(3)
MERGE 6 AGENCIES OF THE PARTNERSHIP UNDER A SINGLE ENTITY
25,000
HOME HEALTH & HOSPICE CARE
7 EXECUTIVE PARK DR
MERRIMACK
,
NH
03054
NONE
501(C)(3)
PURCHASE 6 LAPTOP COMPUTERS & A ROLLING CART FOR THE HOSPICE HOUSE
11,500
INTER-ACTIONS
170 WEST ROAD SUITE 6-B
PORTSMOUTH
,
NH
03801
NONE
501(C)(3)
PROGRAMMING EXPENSES FOR VISUALLY IMPAIRED OR BLIND CHILDREN @ SUMMER CAMP
5,000
INTI ACADEMY OF MANCHESTER
555 CANAL ST 1003
MANCHESTER
,
NH
03101
NONE
501(C)(3)
CODING INSTRUCTIONS & SUPPLIES FOR TEENS
6,750
JESSE REMINGTON HS
12 STEVENS LN
CANDIA
,
NH
03034
NONE
501(C)(3)
STAIR CONSTRUCTION, SURVEILLANCE CAMERAS & UNDERGROUND DATA WIRE ON CAMPUS
10,000
KURN HATTIN HOMES FOR CHILDREN
708 KURT HATTIN ROAD
WESTMINSTER
,
VT
05158
NONE
501(C)(3)
OUTPATIENT SERVICES FOR NH CHILDREN
4,350
LAKES REGION COMMUNITY DEVELOPERS
193 COURT ST
LACONIA
,
NH
03246
NONE
501(C)(3)
RENOVATE RECENTLY PURCHASED BUILDING FOR NEW HEADQUARTERS (LACONIA AREA COMMUNITY LAND TRUST)
5,000
LAURA FOUNDATION FOR AUTISM & EPILEPSY
1251 EATON ROAD
MADISON
,
NH
03849
NONE
501(C)(3)
SUPPORT SUPPER TRANSITIONAL EMPLOYEMENT PROGRAM FOR TEENS WITH AUTISM
5,000
LIBERTY HOUSE INC
75 W BAKER ST
MANCHESTER
,
NH
03103
NONE
501(C)(3)
SUPPORT & SERVE HOMELESS VETERANS; IN MEMORY OF HAROLD H . STIMANS
10,000
LIFEBRIDGE INC
PO BOX 187
WOLFEBORO
,
NH
03894
NONE
501(C)(3)
YOUTH MENTORING SERVICES IN SCHOOLS IN BELKNAP, CARROLL, & STRAFFORD COUNTIES
15,000
MANCHESTER COMMUNITY MUSIC SCHOOL
2991 ELM ST
MANCHESTER
,
NH
03104
NONE
501(C)(3)
SUPPORT MUSIC OUTREACH PROGRAM
10,000
MANCHESTER HISTORIC ASSN
220 BEDFORD ST
MANCHESTER
,
NH
03101
NONE
501(C)(3)
UPGRADE NEW SPACE FOR HISTORIC COLLECTION
21,000
MANCHESTER POLICE DEPT
405 VALLEY ST
MANCHESTER
,
NH
03103
NONE
501(C)(3)
PURCHASE COLD WEATHER GEAR FOR SWAT TEAM, BOOTS, JACKETS, & GLOVES
9,103
MARY & JOHN ELLIOT CHARITABLE FOUNDATION
701 RIVERWAY PLACE BUILDING 7
BEDFORD
,
NH
03110
NONE
501(C)(3)
4 YR $250,000 PLEDGE FOR CONSTRUCTION OF THE REGIONAL CANCER CENTER
50,000
MASONIC GRAND LODGE
30 MONT VERNON STREET
MILFORD
,
NH
03055
NONE
501(C)(3)
THE "DARE" PROGRAM
2,000
MEMORIAL HOSPITAL
3073 WHITE MOUNTAIN HIGHWAY
NORTH CONWAY
,
NH
03860
NONE
501(C)(3)
STRUCTURAL ADDITIONS TO THE FACILITY TO IMPROVE THE SECURITY & SAFETY OF PATIENTS & STAFF
5,000
MENTAL HEALTH CENTER OF GR MANCHESTER
401 CYPRESS STREET
MANCHESTER
,
NH
03103
NONE
501(C)(3)
SUPPORT FOR YOUTH EARLY INTERVENTION PROGRAM
20,000
MONADNOCK AREA TRANSITIONAL SHELTER
9 VOSE FARM RD 115
PETERBOROUGH
,
NH
03458
NONE
501(C)(3)
REPLACE AN APARTMENT ROOF
12,900
MONADNOCK UNITED WAY
23 CENTER ST
KEENE
,
NH
03431
NONE
501(C)(3)
SUPPORT FOR IMPACT MONADNOCK PROJECTS
5,000
MONARCH SCHOOL OF NEW ENGLAND
61 EASTERN AVE
ROCHESTER
,
NH
03867
NONE
501(C)(3)
CONSTRUCT & BUILD A THERAPEUTIC GARDEN FOR STUDENTS WITH DISABILITIES
10,000
MOORE CENTER
195 MCGREGOR STREET 400
MANCHESTER
,
NH
03031
NONE
501(C)(3)
SUPPORT FOR FAMILY SUPPORT PROGRAM
50,000
MOUNT WASHINGTON VALLEY MASONIC ANGEL FUND
PO BOX 2483
NORTH CONWAY
,
NH
03860
NONE
501(C)(3)
ASSIST NEEDY CHILDREN IN FULFILLING A NEED (CLOTHES, MEDICAL, FOOD)
2,000
NASHUA ADULT LEARNING CENTER
4 LAKE ST
NASHUA
,
NH
03060
NONE
501(C)(3)
REPLACE BOILER TANK AT CENTER
7,500
NASHUA CHILDREN'S HOME
125 AMHERST STREET
NASHUA
,
NH
03064
NONE
501(C)(3)
TRANSITIONAL LIVING PROGRAM
10,000
NASHUA POLICE ATHLETIC LEAGUE
52 ASH ST
NASHUA
,
NH
03060
NONE
501(C)(3)
BUILDING ON HOPE EXTREME RENOVATION FOR PAL SAFE HAVEN YOUTH BUILDING
25,000
NASHUA POLICE ATHLETIC LEAGUE
52 ASH ST
NASHUA
,
NH
03060
NONE
501(C)(3)
TOWARDS PURCHASE OF A NEW 12-PASSENGER VAN (5-6-18 PLEDGE)
10,000
NEIGHBORWORKS GREATER MANCHESTER
801 ELM ST
MANCHESTER
,
NH
03101
NONE
501(C)(3)
FOR QUEEN CITY BICYCLE COLLECTIVE EXPENSES & PROGRAM SUPPORT
10,000
NEIGHBORWORKS SOUTHERN NH
801 ELM ST
MANCHESTER
,
NH
03101
NONE
501(C)(3)
CREATION OF MERRIMACK TOWNHOMES FOR LOW-INCOME HOUSEHOLDS
25,000
NEW DURHAM FOOD PANTRY
5 MAIN STREET
NEW DURHAM
,
NH
03855
NONE
501(C)(3)
SPECIAL YEAR-END SUPPORT
2,500
NEW LIFE HOME FOR WOMEN & CHILDREN
782 RIVER RD
MANCHESTER
,
NH
03104
NONE
501(C)(3)
FOR 2 BOYS TO ATTEND MANCHESTER PAL PROGRAM
5,000
NH AUDUBON
84 SILK FARM ROAD
CONCORD
,
NH
03301
NONE
501(C)(3)
IMPROVEMENT OF THE POLLINATOR GARDEN & EDUCATIONAL EFFORTS AT THE MCLANE CENTER
5,000
NH COMMUNITY LOAN FUND
7 WALL ST
CONCORD
,
NH
03301
NONE
501(C)(3)
PURCHASE 4 PARKS IN KEENE, ALLENSTOWN, EPSOM & CONWAY
25,000
NH FOOD BANK
700 E INDUSTRIAL PARK DRIVE
MANCHESTER
,
NH
03109
NONE
501(C)(3)
PURCHASE FOOD FOR DISTRIBUTION TO LOW INCOME FAMILIES
50,000
NH FOOD BANK
700 E INDUSTRIAL PARK DRIVE
MANCHESTER
,
NH
03109
NONE
501(C)(3)
PURCHASE THANKSGIVING TURKEYS
50,000
NH HUMANITIES COUNCIL
117 PLEASANT ST
CONCORD
,
NH
03301
NONE
501(C)(3)
SUPPORT STRATEGIC PLAN
10,000
NH INCREDIBILE CREATIVITY CONNECTION
PO BOX 1357
AMHERST
,
NH
03031
NONE
501(C)(3)
GIRLS SUMMER STREAM PROGRAM SCHOLARSHIPS @ CAMP GOTTALIKACHALLENGE
5,000
NH MUSCULOSKELETAL INSTITUTE
35 KOSCIUSZKO STREET
MANCHESTER
,
NH
03101
NONE
501(C)(3)
SUPPORT SAFE SPORTS NETWORK
5,000
NH STATE LIBRARY
20 PARK STREET
CONCORD
,
NH
03301
NONE
501(C)(3)
KIDS, BOOKS & THE ARTS PROGRAM
1,500
NORTH CONWAY COMMUNITY CENTER
78 NORCROSS CIR
NORTH CONWAY
,
NH
03860
NONE
501(C)(3)
CARROLL COUNTY RSVP PROGRAM FOR MEALS ON WHEELS, MEDICAL TRANSPORTATION AND BONE BUILDERS PROGRAM
5,000
ORGANIZATION FOR REFUGEE & IMMIGRANT SUCCESS (ORIS)
434 LAKE AVE
MANCHESTER
,
NH
03103
NONE
501(C)(3)
SUPPORT EMPLOYMENT PROGRAM
3,000
PHOENIX HOUSE NE
106 ROXBURY ST
KEENE
,
NH
03431
NONE
501(C)(3)
FUND NEW WELL ON NH DUBLIN'S CAMPUS
10,000
PLUS COMPANY INC
19 CHESTNUT STREET
NASHUA
,
NH
03060
NONE
501(C)(3)
MAJOR TECHNOLOGY UPGRADE
10,000
SALVATION ARMY MANCHESTER
121 CEDAR STREET
MANCHESTER
,
NH
03101
NONE
501(C)(3)
RED KETTLE CAMPAIGN
25,000
SALVATION ARMY NASHUA
1 MONTGOMERY AVE
NASHUA
,
NH
03060
NONE
501(C)(3)
SUPPORT YOUTH PROGRAMS AT SUMMER DAY CAMP
25,000
SEACOAST COMMUNITY SCHOOL
100 CAMPUS DR 20
PORTSMOUTH
,
NH
03801
NONE
501(C)(3)
SUPPORT THE NEW MEADOWS PRESCHOOL
2,500
SEACOAST FAMILY PROMISE
27 HAMPTON RD
EXETER
,
NH
03833
NONE
501(C)(3)
RENOVATE PROPERTY FOR FAMILY HOUSING
10,000
SEACOAST MENTAL HEALTH CENTER
1145 SAGAMORE AVENUE
PORTSMOUTH
,
NH
03801
NONE
501(C)(3)
SUPPORT REFERRAL, EDUCATION, ASSISTANCE & PREVENTION PROGRAM
3,000
SOCIETY FOR THE PROTECTION OF NH FORESTS
54 PORTSMOUTH ST
CONCORD
,
NH
03301
NONE
501(C)(3)
IMPROVEMENTS TO GRAVEL ROAD AND WALKWAY IN BETHLEHELM
10,205
SONSHINE SOUP KITCHEN
4 CRYSTAL AVE
DERRY
,
NH
03038
NONE
501(C)(3)
SPECIAL YEAR-END SUPPORT
2,500
SOUTHEAST NH HABITAT FOR HUMANITY
1 MIDDLE STREET SUITE 200
PORTSMOUTH
,
NH
03801
NONE
501(C)(3)
BUILD HOME IN RAYMOND FOR NH VETERAN
10,000
SQUAM LAKES SCIENCE CENTER
23 SCIENCE CENTER RD
HOLDERNESS
,
NH
03245
NONE
501(C)(3)
UPDATE THE CENTER'S TECHNOLOGY
10,000
SUPREME COUNCIL HEADQUARTERS
PO BOX 519
LEXINGTON
,
MA
02420
NONE
501(C)(3)
SUPPORT FOR CHARITIES IN THE MOST NEED
2,000
THE CHASE HOME FOR CHILRDEN
698 MIDDLE RD
PORTSMOUTH
,
NH
03801
NONE
501(C)(3)
SUPPORT STRATEGIC TECHNICAL UPGRADE
10,000
THE COLONIAL PERFORMING ARTS THEATRE
95 MAIN ST
KEENE
,
NH
03431
NONE
501(C)(3)
TRANSFORM ORIGINAL THEATRE TO A PERFORMING ARTS CENTER
15,000
THE GRANITE YMCA
30 MECHANIC STREET
MANCHESTER
,
NH
03101
NONE
501(C)(3)
4TH GRADE WATER SAFETY PROGRAM
50,000
THE LUKAS COMMUNITY
63 MEMORIAL HWY
TEMPLE
,
NH
03084
NONE
501(C)(3)
BUILD AN ADA BETHROOM IN ONE OF THE HOUSEHOLDS
10,000
THE MAYHEW PROGRAM
293 W SHORE RD
BRISTOL
,
NH
03222
NONE
501(C)(3)
INSTALL A NEW WATER SYSTEM ON MAYHEW ISLAND
75,000
THE WEBSTER HOUSE
135 WEBSTER STREET
MANCHESTER
,
NH
03104
NONE
501(C)(3)
FUND ELECTRONIC SOFTWARE SYSTEMS & SUPPORT THE SERVICES FOR WEBSTER YOUTH
15,000
TIN MOUNTAIN CONSERVATION CENTER
1245 BALD HILL RD
CONWAY
,
NH
03818
NONE
501(C)(3)
SUPPORT HIGH SCHOOL ENVIRONMENTAL EDUCATION PROGRAMS IN NORTH COUNTRY
5,000
UNH FOUNDATION INC
9 EDGEWOOD RD
DURHAM
,
NH
03824
NONE
501(C)(3)
SUPPORT MILLYARD SCHOLARS AT UNH'S MANCHESTER CAMPUS
15,000
WEDIKO CHILDREN'S SERVICES
11 BOBCAT BLVD
WINDSOR
,
NH
03244
NONE
501(C)(3)
INFORMATION & COMMUNICATIONS TECHNOLOGY INITIATIVE
7,500
WENTWORTH-DOUGLAS HOSPITAL
789 CENTRAL AVE
DOVER
,
NH
03820
NONE
501(C)(3)
FOR SEACOAST CANCER CENTER
50,000
WEST CENTRAL BEHAVORIAL HEALTH
9 HANOVER STREET SUITE 2
LEBANON
,
NH
03766
NONE
501(C)(3)
FACILITIES UPGRADE PROJECT
20,000
YMCA CARROL COUNTY
17 CAMP HUCKINS RD
FREEDOM
,
NH
03836
NONE
501(C)(3)
SCHOLARSHIPS FOR CAMP HUCKINS GIRLS
10,000
YMCA OF GR NASHUA
24 STADIUM DRIVE
NASHUA
,
NH
03062
NONE
501(C)(3)
CONSTRUCT AN OUTDOOR AQUATIC CENTER AT WESTWOOD PARK
25,000
YOUTH COUNCIL
112 W PEARL ST 2
NASHUA
,
NH
03060
NONE
501(C)(3)
TECHNICAL WORK TO CREATE A WEBSITE & PURCHASE DESKTOP & LAPTOP COMPUTERS
10,475
Total
.................................
3a
1,744,183
b
Approved for future payment
Total
.................................
3b
0
Form
990-PF
(2019)
Form 990-PF (2019)
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.)
1
Program service revenue:
(a)
Business code
(b)
Amount
(c)
Exclusion code
(d)
Amount
a
b
c
d
e
f
g
Fees and contracts from government agencies
2
Membership dues and assessments
....
3
Interest on savings and temporary cash
investments
...........
14
21,800
4
Dividends and interest from securities
....
857,434
5
Net rental income or (loss) from real estate:
a
Debt-financed property
......
b
Not 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
............
1,372,957
9
Net income or (loss) from special events:
10
Gross profit or (loss) from sales of inventory
11
Other revenue:
a
OTHER INCOME
900099
214
b
c
d
e
12
Subtotal. Add columns (b), (d), and (e)
..
214
21,800
2,230,391
13
Total.
Add line 12, columns (b), (d), and (e)
..................
13
2,252,405
(See worksheet in line 13 instructions to verify calculations.)
Part XVI-B
Relationship of Activities to the Accomplishment of Exempt Purposes
Line No.
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
(2019)
Form 990-PF (2019)
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?
...........
Yes
No
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.
May the IRS discuss this return
with the preparer shown below
(see instr.)
Yes
No
Signature of officer or trustee
Date
Title
Paid Preparer Use Only
Print/Type preparer's name
Preparer's Signature
Date
Check if self-
employed
PTIN
Firm's name
Firm's EIN
Firm's address
Phone no.
Form
990-PF
(2019)
Additional Data
Software ID:
Software Version:
Form 990PF - Special Condition Description:
Special Condition Description