Form990-PF
Click to see attachment

Department of the Treasury
Internal Revenue Service

Return of Private Foundation
or Section 4947(a)(1) Trust Treated as Private Foundation
bulletDo not enter social security numbers on this form as it may be made public.
bulletGo to www.irs.gov/Form990PF for instructions and the latest information.
OMB No. 1545-0052
2019
Open to Public Inspection
For calendar year 2019, or tax year beginning 01-01-2019 , and ending 12-31-2019
Name of foundation
Cummings Foundation Inc
 
% WILLIAM F GRANT
Number and street (or P.O. box number if mail is not delivered to street address)200 West Cummings Park
 
Room/suite
City or town, state or province, country, and ZIP or foreign postal code
Woburn, MA01801
A Employer identification number

04-3073023
B Telephone number (see instructions)

(781) 935-8000
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$1,668,849,516
J Accounting method:
 
(Part I, column (d) must be on cash basis.)
Part I Analysis of Revenue and Expenses (The total of amounts in columns (b), (c), and (d) may not necessarily equal the amounts in column (a) (see instructions).) (a) Revenue and
expenses per
books
(b) Net investment
income
(c) Adjusted net
income
(d) Disbursements
for charitable
purposes
(cash basis only)
Revenue 1 Contributions, gifts, grants, etc., received (attach schedule) 2,864,239
2 Check bullet.............
3 Interest on savings and temporary cash investments      
4 Dividends and interest from securities... 12,223,418 12,223,418 12,223,418
5a Gross rents............ 91,560 91,560 91,560
b Net rental income or (loss) 76,161
6a Net gain or (loss) from sale of assets not on line 10 34,041,057
b Gross sales price for all assets on line 6a 150,568,532
7 Capital gain net income (from Part IV, line 2)... 32,216,421
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)....... 168,797,199 75,159,024 171,571,087
12 Total. Add lines 1 through 11........ 218,017,473 119,690,423 183,886,065
Operating and Administrative Expenses 13 Compensation of officers, directors, trustees, etc. 556,238     556,238
14 Other employee salaries and wages...... 45,029,585     44,915,560
15 Pension plans, employee benefits....... 1,096,852     1,089,765
16a Legal fees (attach schedule).........        
b Accounting fees (attach schedule)....... 40,200 0 0 0
c Other professional fees (attach schedule).... 5,592     5,592
17 Interest............... 86,992     84,426
18 Taxes (attach schedule) (see instructions)... 3,153,422 392,602   2,000
19 Depreciation (attach schedule) and depletion... 556,031   556,031
20 Occupancy.............. 3,492,923     3,509,534
21 Travel, conferences, and meetings.......        
22 Printing and publications..........        
23 Other expenses (attach schedule)....... 59,301,605 17,593,715 2,663 41,490,528
24 Total operating and administrative expenses.
Add lines 13 through 23.......... 113,319,440 17,986,317 558,694 91,653,643
25 Contributions, gifts, grants paid....... 127,495 127,495
26 Total expenses and disbursements. Add lines 24 and 25 113,446,935 17,986,317 558,694 91,781,138
27 Subtract line 26 from line 12:
a Excess of revenue over expenses and disbursements 104,570,538
b Net investment income (if negative, enter -0-) 101,704,106
c Adjusted net income (if negative, enter -0-)... 183,327,371
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
Assets 1 Cash—non-interest-bearing............. 3,642,068 1,340,861 1,340,861
2 Savings and temporary cash investments......... 6,249,980 11,340,276 11,340,276
3 Accounts receivable bullet11,677,902
Less: allowance for doubtful accounts bullet   674,389 11,677,902 11,677,902
4 Pledges receivable bullet  
Less: allowance for doubtful accounts bullet        
5 Grants receivable.................      
6 Receivables due from officers, directors, trustees, and other
disqualified persons (attach schedule) (see instructions).....      
7 Other notes and loans receivable (attach schedule) bullet  
Less: allowance for doubtful accounts bullet        
8 Inventories for sale or use.............. 30,028 26,480 26,480
9 Prepaid expenses and deferred charges.......... 103,896 128,471 128,471
10a Investments—U.S. and state government obligations (attach schedule)      
b Investments—corporate stock (attach schedule)....... 332,838,086 Click to see attachment307,060,627 519,444,013
c Investments—corporate bonds (attach schedule).......      
11 Investments—land, buildings, and equipment: basis bullet  
Less: accumulated depreciation (attach schedule) bullet        
12 Investments—mortgage loans.............      
13 Investments—other (attach schedule).......... 870,424,071 Click to see attachment994,675,020 1,118,705,022
14 Land, buildings, and equipment: basis bullet14,845,998
Less: accumulated depreciation (attach schedule) bullet8,659,507 6,459,832 6,186,491 6,186,491
15 Other assets (describe bullet)      
16 Total assets (to be completed by all filers—see the
instructions. Also, see page 1, item I) 1,220,422,350 1,332,436,128 1,668,849,516
Liabilities 17 Accounts payable and accrued expenses.......... 1,243,756 1,236,078
18 Grants payable.................    
19 Deferred revenue.................    
20 Loans from officers, directors, trustees, and other disqualified persons    
21 Mortgages and other notes payable (attach schedule)......   4,444,632
22 Other liabilities (describe bullet) Click to see attachment25,190,215 Click to see attachment28,832,621
23 Total liabilities (add lines 17 through 22)......... 26,433,971 34,513,331
Net Assets or Fund Balances Foundations that follow FASB ASC 958, check here bullet
and complete lines 24, 25, 29 and 30.
24 Net assets without donor restrictions........... 1,193,988,379 1,297,922,797
25 Net assets with donor restrictions............    
Foundations that do not follow FASB ASC 958, check here bullet
and complete lines 26 through 30.
26 Capital stock, trust principal, or current funds........    
27 Paid-in or capital surplus, or land, bldg., and equipment fund    
28 Retained earnings, accumulated income, endowment, or other funds    
29 Total net assets or fund balances (see instructions)..... 1,193,988,379 1,297,922,797
30 Total liabilities and net assets/fund balances (see instructions). 1,220,422,350 1,332,436,128
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
1,193,988,379
2
Enter amount from Part I, line 27a .....................
2
104,570,538
3
Other increases not included in line 2 (itemize) bullet
3
 
4
Add lines 1, 2, and 3 ..........................
4
1,298,558,917
5
Decreases not included in line 2 (itemize) bulletClick to see attachment
5
636,120
6
Total net assets or fund balances at end of year (line 4 minus line 5)—Part II, column (b), line 29 .
6
1,297,922,797
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 PUBLICLY TRADED SECURITIES - SHORT TERM P    
b PUBLICLY TRADED SECURITIES - LONG TERM P    
c KKR P    
d OAK V P    
e ORBIMED P    
STP VII OFFSHORE P    
COMMON FUND MARKETABLE P    
CAPITAL GAIN DISTRIBUTIONS P    
GAIN ON SALE OF 610 ELLIOTT P    
GAIN ON SALE OF 114 ELLIOTT P    
GAIN ON SALE OF 515 ELLIOTT P    
CF CAPITAL INTL PARTNERS - 1256 P    
CF STRATEGIC SOLUTIONS GLOBAL EQUITY P    
CF STRATEGIC SOLUTIONS GLOBAL EQUITY P    
CF STRATEGIC SOLUTIONS GLOBAL EQUITY 1256 P    
CRESCENT MEZZANINE PTNRS VIIB P    
CRESCENT MEZZANINE PTNRS VIIB P    
CF CAP NAT RESOURCES IX P    
CF CAP NAT RESOURCES IX P    
CF CAP NAT RESOURCES IX - 1231 P    
CF CAP NAT RESOURCES IX - 1256 P    
CF GLOBAL DISTRESSED P    
CF GLOBAL DISTRESSED P    
CF GLOBAL DISTRESSED - 1231 P    
CF CAP VENTURE IX P    
CF CAP VENTURE IX P    
RENAISSANCE INST DIVERSIFIED GLOBAL EQUITIES P    
RENAISSANCE INST DIVERSIFIED GLOBAL EQUITIES P    
CF CAPITAL INTL PARTNERS P    
CF CAPITAL INTL PARTNERS P    
PROVIDENCE EQUITY PARTNERS VII P    
CF CAPITAL PRIVATE EQUITY VIII P    
CF CAPITAL PRIVATE EQUITY VIII P    
CF CAPITAL PRIVATE EQUITY VIII - 1231 P    
CUMMINGS FOUNDATION PRIVATE CAPITAL P    
CUMMINGS FOUNDATION PRIVATE CAPITAL P    
CUMMINGS FOUNDATION PRIVATE CAPITAL - 1231 P    
CUMMINGS FOUNDATION PRIVATE CAPITAL - 1256 P    
CARLYLE STRATEGIC PTNRS III (CAYMAN) P    
CARLYLE STRATEGIC PTNRS III (CAYMAN) P    
STRATEGIC PARTNERS VIII P    
STRATEGIC PARTNERS VIII P    
STRATEGIC PARTNERS VIII - 1231 P    
STRATEGIC PARTNERS VIII - 1256 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 39,077,419   41,749,023 -2,671,604
b 81,875,459   73,495,613 8,379,846
c 1,383,149     1,383,149
d 128,181     128,181
e 2,687,803     2,687,803
2,460,142     2,460,142
4,288,891     4,288,891
30,759     30,759
500,000   340,840 159,160
607,500   332,929 274,571
529,900   327,512 202,388
5     5
    730,423 -730,423
5,995,967     5,995,967
673,062     673,062
480     480
20,890     20,890
19,922     19,922
18,023     18,023
55,079     55,079
4,683     4,683
    53 -53
30,210     30,210
5,579     5,579
11,932     11,932
358,638     358,638
    162,207 -162,207
45,147     45,147
    4,650 -4,650
100,647     100,647
3,248,489     3,248,489
636     636
183,807     183,807
    3,204 -3,204
272,972     272,972
4,828,070     4,828,070
3,167     3,167
55,801     55,801
    134,889 -134,889
2,263     2,263
4     4
    7,354 -7,354
    23 -23
465     465
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       -2,671,604
b       8,379,846
c       1,383,149
d       128,181
e       2,687,803
      2,460,142
      4,288,891
      30,759
      159,160
      274,571
      202,388
      5
      -730,423
      5,995,967
      673,062
      480
      20,890
      19,922
      18,023
      55,079
      4,683
      -53
      30,210
      5,579
      11,932
      358,638
      -162,207
      45,147
      -4,650
      100,647
      3,248,489
      636
      183,807
      -3,204
      272,972
      4,828,070
      3,167
      55,801
      -134,889
      2,263
      4
      -7,354
      -23
      465
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 32,216,421
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 -3,397,880
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))
2018 87,643,363 1,342,814,402 0.065268
2017 85,543,087 1,323,372,014 0.06464
2016 83,425,948 1,125,953,063 0.074094
2015 80,378,653 1,135,271,273 0.070801
2014 77,932,860 1,057,622,938 0.073687
2
Total of line 1, column (d) .....................
2
0.34849
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
0.069698
4
Enter the net value of noncharitable-use assets for 2019 from Part X, line 5......
4
1,497,990,117
5
Multiply line 4 by line 3......................
5
104,406,915
6
Enter 1% of net investment income (1% of Part I, line 27b)...........
6
1,017,041
7
Add lines 5 and 6........................
7
105,423,956
8
Enter qualifying distributions from Part XII, line 4,.............
8
92,048,897
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 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 2,034,082
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  
3 Add lines 1 and 2........................... 3 2,034,082
4 Subtitle A (income) tax (domestic section 4947(a)(1) trusts and taxable foundations only. Others enter -0-) 4  
5 Tax based on investment income. Subtract line 4 from line 3. If zero or less, enter -0- ..... 5 2,034,082
6 Credits/Payments:
a 2019 estimated tax payments and 2018 overpayment credited to 2019 6a 2,600,000
b Exempt foreign organizations—tax withheld at source...... 6b
c Tax paid with application for extension of time to file (Form 8868)... 6c  
d Backup withholding erroneously withheld ........... 6d  
7 Total credits and payments. Add lines 6a through 6d.............. 7 2,600,000
8 Enter any penalty for underpayment of estimated tax. Check here if Form 2220 is attached. Click to see attachment 8  
9 Tax due. If the total of lines 5 and 8 is more than line 7, enter amount owed.......Bullet 9  
10 Overpayment. If line 7 is more than the total of lines 5 and 8, enter the amount overpaid...Bullet 10 565,918
11 Enter the amount of line 10 to be: Credited to 2020 estimated taxBullet565,918 RefundedBullet 11  
Part VII-A
Statements Regarding Activities
1a
During the tax year, did the foundation attempt to influence any national, state, or local legislation or did
Yes
No
it participate or intervene in any political campaign? Click to see list of attachments....................
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 changesClick to see list of attachments....
3
 
No
4a
Did the foundation have unrelated business gross income of $1,000 or more during the year?........
4a
Yes
 
b
If "Yes," has it filed a tax return on Form 990-T for this year?...................
4b
Yes
 
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.Click to see list of attachments
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 2019 or the taxable year beginning in 2019? See the instructions for Part XIV.
    If "Yes," complete Part XIV .............................
    9
    Yes
     
    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 Click to see attachment.............
    11
    Yes
     
    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 addressbullethttp://www.cummingsfoundation.org
    14
    The books are in care ofbulletWILLIAM F GRANT Telephone no.bullet (781) 935-8000

    Located atbullet200 WEST CUMMINGS PARKWOBURNMA ZIP+4bullet01801
    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 2019, 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 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?.............
    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 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
     
    No
    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))?
    (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
    Joyce M Cummings TRUSTEE & TREASURER
    1.0
    0 0 0
    200 West Cummings Park
    Woburn,MA01801
    Patricia A Cummings PSY D TRUSTEE & Vice President
    1.0
    0 0 0
    200 West Cummings Park
    Woburn,MA01801
    William S Cummings TRUSTEE & PRESIDENT
    1.0
    0 0 0
    200 West Cummings Park
    Woburn,MA01801
    Joseph Abate MD Trustee
    1.0
    0 0 0
    200 West Cummings Park
    Woburn,MA01801
    Anthony P Monaco MD PHD Trustee
    1.0
    0 0 0
    Tufts University
    Medford,MA02155
    HON Margot Botsford Trustee
    1.0
    0 0 0
    200 WEST CUMMINGS PARK
    WOBURN,MA01801
    Paul C Casey Trustee
    1.0
    0 0 0
    200 West Cummings Park
    Woburn,MA01801
    Carol A Donovan Trustee
    1.0
    0 0 0
    200 West Cummings Park
    Woburn,MA01801
    DEBORAH T KOCHEVAR DVM PHD Trustee
    1.0
    0 0 0
    TUFTS UNIVERSITY
    MEDFORD,MA02155
    Marilyn Cummings Morris MD MPH Trustee
    1.0
    0 0 0
    Childrens Hospital
    New York,NY10001
    Richard C Ockerbloom Trustee
    1.0
    0 0 0
    200 West Cummings Park
    Woburn,MA01801
    Arlan F Fuller MD Trustee
    1.0
    0 0 0
    200 West Cummings Park
    Woburn,MA01801
    LAURIE GABRIEL TRUSTEE
    1.0
    0 0 0
    200 WEST CUMMINGS PARK
    WOBURN,MA01801
    David Harris PHD Trustee
    1.0
    0 0 0
    200 West Cummings Park
    Woburn,MA01801
    ERIC S ANDERSON TRUSTEE
    1.0
    0 0 0
    200 West Cummings Park
    Woburn,MA01801
    DENNIS A CLARKE TRUSTEE
    1.0
    0 0 0
    200 West Cummings Park
    Woburn,MA01801
    WILLIAM F GRANT TRUSTEE
    15.0
    0 0 0
    200 West Cummings Park
    Woburn,MA01801
    JOEL B SWETS TRUSTEE & EXEC DIR, CF
    50.0
    172,489 15,150 0
    200 West Cummings Park
    Woburn,MA01801
    CHRISTINE COAKLEY EXEC DIRECTOR, NHC
    50.0
    129,963 26,447 0
    200 West Cummings Park
    Woburn,MA01801
    ANDREW EICK EXEC DIRECTOR, NHM
    50.0
    158,487 27,303 26,400
    200 West Cummings Park
    Woburn,MA01801
    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
    SHANNON DEPIERRO ACCOUNT MANAGER
    50.0
    170,960 15,903 0
    200 WEST CUMMINGS PARK
    WOBURN,MA01801
    BRIAN BORSELLI ASSOC DIVISION MGR
    50.0
    146,505 12,172 0
    200 WEST CUMMINGS PARK
    WOBURN,MA01801
    CHRISTOPHER MARZULLO ASSOC DIVISION MGR
    50.0
    142,248 25,605 0
    200 WEST CUMMINGS PARK
    WOBURN,MA01801
    MICHAEL DONAGHEY ELECTRICAL TL
    50.0
    140,322 26,757 0
    200 WEST CUMMINGS PARK
    WOBURN,MA01801
    MARIE CONNOLLY DEPUTY EXEC DIRECTOR
    50.0
    138,471 11,753 0
    200 WEST CUMMINGS PARK
    WOBURN,MA01801
    Total number of other employees paid over $50,000...................bullet 73
    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
    COMMONFUND INVESTMENT SVCS 2,306,113
    15 OLD DANBURY ROAD
    WILTON,CT06897
    MERRILL LYNCH TRUST CO INVESTMENT SVCS 1,560,079
    ONE FEDERAL STREET
    BOSTON,MA02134
    VNA CARE ADVANTAGE INC ASSISTED LIVING SVCS 1,274,323
    120 THOMAS STREET
    WORCESTER,MA01608
    LAHEY HEALTH AT HOME ASSISTED LIVING SVCS 563,890
    800 WEST CUMMINGS PARK S-5000
    WOBURN,MA01801
    KKR SPECIAL SITUATIONS INVESTMENT SVCS 503,131
    555 CALIFORNIA STREET
    SAN FRANCISCO,CA94104
    Total number of others receiving over $50,000 for professional services.............bullet3
    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 SEE GENERAL EXPLANATION ATTACHMENT - CUMMINGS SCHOOL OF VETERINARY MEDICINE 78,046,993
    2 SEE GENERAL EXPLANATION ATTACHMENT - NEW HORIZONS AT MARLBOROUGH 9,607,940
    3 SEE GENERAL EXPLANATION ATTACHMENT - NEW HORIZONS AT CHOATE 3,996,710
    4 SEE GENERAL EXPLANATION ATTACHMENT - CUMMINGS INSTITUTE FOR WORLD JUSTICE, LLC 0
    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.........................bullet  
    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
    1,076,769,792
    b
    Average of monthly cash balances.......................
    1b
    4,474,197
    c
    Fair market value of all other assets (see instructions)................
    1c
    439,558,160
    d
    Total (add lines 1a, b, and c).........................
    1d
    1,520,802,149
    e
    Reduction claimed for blockage or other factors reported on lines 1a and
    1c (attach detailed explanation) .............
    1e
     
    2
    Acquisition indebtedness applicable to line 1 assets..................
    2
    0
    3
    Subtract line 2 from line 1d.........................
    3
    1,520,802,149
    4
    Cash deemed held for charitable activities. Enter 1 1/2% of line 3 (for greater amount, see
    instructions) .............................
    4
    22,812,032
    5
    Net value of noncharitable-use assets. Subtract line 4 from line 3. Enter here and on Part V, line 4
    5
    1,497,990,117
    6
    Minimum investment return. Enter 5% of line 5..................
    6
    74,899,506
    Part XI
    Distributable Amount (see instructions) (Section 4942(j)(3) and (j)(5) private operating foundations and certain foreign organizations check here right arrow and do not complete this part.)
    1
    Minimum investment return from Part X, line 6....................
    1
     
    2a
    Tax on investment income for 2019 from Part VI, line 5......
    2a
     
    b
    Income tax for 2019. (This does not include the tax from Part VI.)...
    2b
     
    c
    Add lines 2a and 2b............................
    2c
     
    3
    Distributable amount before adjustments. Subtract line 2c from line 1............
    3
     
    4
    Recoveries of amounts treated as qualifying distributions................
    4
     
    5
    Add lines 3 and 4............................
    5
     
    6
    Deduction from distributable amount (see instructions).................
    6
     
    7
    Distributable amount as adjusted. Subtract line 6 from line 5. Enter here and on Part XIII, line 1 ...
    7
     
    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
    91,781,138
    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
    267,759
    3
    Amounts set aside for specific charitable projects that satisfy the:
    a
    Suitability test (prior IRS approval required)....................
    3a
    0
    b
    Cash distribution test (attach the required schedule) .................
    3b
    0
    4
    Qualifying distributions. Add lines 1a through 3b. Enter here and on Part V, line 8, and Part XIII, line 4
    4
    92,048,897
    5
    Foundations that qualify under section 4940(e) for the reduced rate of tax on net investment
    income. Enter 1% of Part I, line 27b. See instructions.................
    5
     
    6
    Adjusted qualifying distributions. Subtract line 5 from line 4..............
    6
    92,048,897
    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 0
    2 Undistributed income, if any, as of the end of 2019:
    a Enter amount for 2018 only.......  
    b Total for prior years:2017, 2016, 2015  
    3 Excess distributions carryover, if any, to 2019:
    a From 2014......  
    b From 2015......  
    c From 2016......  
    d From 2017......  
    e From 2018......  
    fTotal of lines 3a through e........  
    4Qualifying distributions for 2019 from Part
    XII, line 4: bullet$  
    a Applied to 2018, but not more than line 2a 0
    b Applied to undistributed income of prior years
    (Election required—see instructions).....
     
    c Treated as distributions out of corpus (Election
    required—see instructions)........
     
    d Applied to 2019 distributable amount.....  
    e Remaining amount distributed out of corpus  
    5 Excess distributions carryover applied to 2019.    
    (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  
    b Prior years’ undistributed income. Subtract
    line 4b from line 2b ..........
     
    c Enter the amount of prior years’ undistributed
    income for which a notice of deficiency has
    been issued, or on which the section 4942(a)
    tax has been previously assessed......
     
    d Subtract line 6c from line 6b. Taxable amount
    —see instructions ...........
     
    e Undistributed income for 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 ..........
    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) .......
     
    8 Excess distributions carryover from 2014 not
    applied on line 5 or line 7 (see instructions) ...
     
    9Excess distributions carryover to 2020.
    Subtract lines 7 and 8 from line 6a ......
     
    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....... bullet
    1990-04-27
    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) 2019 (b) 2018 (c) 2017 (d) 2016
    74,899,506 67,140,720 66,168,601 56,297,653 264,506,480
    b 85% of line 2a ......... 63,664,580 57,069,612 56,243,311 47,853,005 224,830,508
    c Qualifying distributions from Part XII,
    line 4 for each year listed .....
    92,048,897 87,643,363 85,543,087 83,425,948 348,661,295
    d Amounts included in line 2c not used directly
    for active conduct of exempt activities ..........
    127,495 68,942 174,878 2,130,819 2,502,134
    e Qualifying distributions made directly
    for active conduct of exempt activities.
    Subtract line 2d from line 2c ....
    91,921,402 87,574,421 85,368,209 81,295,129 346,159,161
    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)
            0
    b “Endowment" alternative test— enter 2/3
    of minimum investment return shown in
    Part X, line 6 for each year listed...
    49,933,004 44,760,480 44,112,401 37,531,769 176,337,654
    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) ....
            0
    (2) Support from general public
    and 5 or more exempt
    organizations as provided in
    section 4942(j)(3)(B)(iii)....
            0
    (3) Largest amount of support
    from an exempt organization
            0
    (4) Gross investment income         0
    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).)
    WILLIAM S CUMMINGS PATRICIA A CU
    JOYCE CUMMINGS AND JASON Z MORRIS
    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 (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)
    aPaid during the year
    350 ORG
    20 JAY STREET SUITE 732
    BROOKLYN,NY11201
    None PC Environmental Quality 100
    ARTISTS FOR HUMANITY INC
    100 WEST SECOND STREET 2ND FLOOR
    BOSTON,MA021271112
    None PC Social Justice 100
    BILLERICA POP WARNER FOOTBALL
    PO BOX 106
    BILLERICA,MA01821
    None PC Youth Extracurricular Activity 800
    BOSTON ARCHITECTURAL COLLEGE
    320 NEWBURY STREET
    BOSTON,MA02115
    None PC Educational Programming 1,000
    BOSTON COLLEGE TRUSTEES
    140 COMMONWEALTH AVENUE
    CHESTNUT HILL,MA02467
    None PC Educational Programming 2,000
    COMMUNITIES FOR RESTORATIVE JUSTICE
    PO BOX 65
    CONCORD,MA017420065
    None PC Social Justice 75
    DANA-FARBER CANCER INSTITUTE
    10 BROOKLINE PLACE WEST 6TH FL
    BROOKLINE,MA02445
    None PC Cancer Research Treatment 1,600
    DISABLED AMERICAN VETERANS
    3725 ALEXANDRIA PIKE
    COLD SPRING,KY41076
    None PC Vetran Services 100
    FRIENDS OF THE MARLBOROUGH SENIORS
    PO BOX 793
    MARLBOROUGH,MA01752
    None PC Elder Services 1,000
    HOME FOR LITTLE WANDERERS
    10 GUEST ST
    BOSTON,MA02135
    None PC Youth Welfare 50
    JEWISH FAMILY & CHILDREN SERVICES
    1430 MAIN STREET
    WALTHAM,MA02451
    None PC Community Welfare Program 100
    LIGHTS OF LOVE
    60 SQUIRE ROAD
    WINCHESTER,MA018903239
    None PC Community Healthcare Program 1,000
    MARLBOROUGH HIGH SCHOOL
    431 BOLTON ST
    MARLBOROUGH,MA01752
    None PC Youth Extracurricular Activity 1,000
    MEDFORD JINGLE BELL FESTIVAL
    74 HIGH STREET
    MEDFORD,MA02155
    None PC Community Healthcare Program 1,000
    MISHAWUM CHORAL SOCIETY
    74 PEARL STREET
    WOBURN,MA01801
    None PC Cultural Arts Programming 300
    MUSEUM OF FINE ARTS
    465 HUNTINGTON AVENUE
    BOSTON,MA02115
    None PC Cultural Arts Programming 2,500
    NESKAYA INC
    PO BOX 634
    FRANCONIA,NH03580
    None PC Cultural Arts Programming 1,045
    SEAN C ELMORE MEMORIAL FUND INC
    C/O S ELMORE 4 STONEHEDGE CIRCLE
    BILLERICA,MA01821
    None PC Educational Programming 400
    SMOC EVENING OF GIVING
    520 LINCOLN STREET
    MARLBOROUGH,MA01752
    None PC Community Welfare Program 1,400
    SOMERVILLE CAMBRIDGE ELDER SERVICES INC
    61 MEDFORD STREET
    SOMERVILLE,MA02143
    None PC Elder Services 180
    SOUTH STREET PARENT TEACHER ORGANIZATION
    55 WOBURN ST
    ANDOVER,MA018105634
    None PC Educational Programming 1,120
    ST CHARLES BORROMEO PARISH
    280 MAIN STREET
    WOBURN,MA01801
    None PC Community Welfare Program 5,000
    SUPPORTIVE LIVING INC
    400 WEST CUMMINGS PARK SUITE 6100
    WOBURN,MA01801
    None PC Brain Injury Residence 100,000
    THE FAMILY RESTORED
    PO BOX 10116
    PORTLAND,ME041040116
    None PC Community Programing 500
    TRUSTEES OF TUFTS COLLEGE
    62R TALBOT AVENUE
    MEDFORD,MA021555813
    None PC Health Research and Programs 500
    WGBH
    ONE GUEST STREET
    BOSTON,MA02135
    None PC Educational Programming 75
    WINCHESTER MEALS ON WHEELS
    104 SKILLINGS ROAD
    WINCHESTER,MA01890
    None PC Community Welfare Program 1,000
    WINCHESTER SENIORS ASSOCIATION INC
    109 SKILLINGS ROAD
    WINCHESTER,MA018902884
    None PC Elder Services 1,000
    WINCHESTER SPORTS FOUNDATION
    PO BOX 493
    WINCHESTER,MA01890
    None PC Youth Extracurricular Activity 1,000
    WOBURN MEMORIAL HIGH SCHOOL
    88 MONTVALE AVE
    WOBURN,MA01801
    None PC Educational Programming 1,350
    WOBURN POP WARNER FOOTBALL
    PO BOX 18
    WOBURN,MA01801
    None PC Youth Extracurricular Activity 200
    Total .................................bullet 3a 127,495
    bApproved for future payment
    Total .................................bullet 3b  
    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.)
    1Program service revenue: (a)
    Business code
    (b)
    Amount
    (c)
    Exclusion code
    (d)
    Amount
    aSENIOR FACILITY REVENUE         20,005,645
    bHOME HEALTH CARE REVENUE         2,276,489
    cVET SCHOOL REVENUE         74,251,201
    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 12,223,418  
    5 Net rental income or (loss) from real estate:
    aDebt-financed property......          
    bNot debt-financed property.....     16 76,161  
    6 Net rental income or (loss) from personal property          
    7 Other investment income.....     14 75,009,133  
    8 Gain or (loss) from sales of assets other than
    inventory ............
    523000 1,824,636 18 32,216,421  
    9 Net income or (loss) from special events:          
    10 Gross profit or (loss) from sales of inventory          
    11 Other revenue:
    aVENDING INCOME
        01 28,619  
    bFLOW-THROUGH PARTNERSHIP LOSSES 523000 -2,923,883      
    cLITIGATION SETTLEMENT INCOME     01 91,148  
    dBOOK SALES INCOME     01 58,743  
    eMISCELLANEOUS INCOME     01 104  
    12 Subtotal. Add columns (b), (d), and (e).. -1,099,247 119,703,747 96,533,335
    13Total. Add line 12, columns (b), (d), and (e)..................
    13
    215,137,835
    (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.)
    1A PART OF THE PRIMARY EXEMPT PURPOSE OF CUMMINGS FOUNDATION IS TO OPERATE TWO NOT-FOR PROFIT RESIDENTIAL INDEPENDENT AND ASSISTED LIVING FACILITIES FOR SENIORS. SENIOR FACILITY REVENUE IS INCOME FROM THE OPERATION OF SUCH FACILITIES.
    1B PART OF THE PRIMARY EXEMPT PURPOSE OF CUMMINGS FOUNDATION IS TO PROVIDE HOME HEALTH CARE TO SENIORS. HOME HEALTH CARE REVENUE IS INCOME FROM THE PROVISION OF SUCH CARE TO SENIORS.
    1C CUMMINGS FOUNDATION ENTERED INTO A LONG-TERM AGREEMENT WITH TUFTS UNIVERSITY IN 2004 TO OPERATE ITS VETERINARY SCHOOL THROUGH A SUBSIDIARY CALLED VETERINARY SCHOOL AT TUFTS, LLC. DURING THE TERM OF THE AGREEMENT, CUMMINGS FOUNDATION WILL CONTRIBUTE AT LEAST $50 MILLION TO SUPPORT THE RENAMED CUMMINGS SCHOOL OF VETERINARY MEDICINE. THE IRS ISSUED A PRIVATE LETTER RULING ON MAY 6, 2004, CONFIRMING THAT THE EXPENDITURES DIRECTED TO TUFTS UNIVERSITY AND THE EXPENSES CUMMINGS FOUNDATION INCURS IN OPERATING THE CUMMINGS SCHOOL CONSTITUTE QUALIFIED DISTRIBUTIONS DIRECTLY FOR THE ACTIVE CONDUCT OF CUMMINGS FOUNDATION'S EXEMPT PURPOSES.
    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)
    Yes
     
    (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
    1b(3) 0 HEM REALTY INC SEE ATTACHED
    1b(3) 0 NHC REALTY INC SEE ATTACHED
    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
    HEM REALTY INC 501(C)(2) A DIVISION OF CFI
    NHC REALTY INC 501(C)(2) A DIVISION OF CFI
    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 (2019)
    Additional Data


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    Form 990PF - Special Condition Description:
    Special Condition Description