Form990-PF


Department of the Treasury
Internal Revenue Service

Return of Private Foundation
or Section 4947(a)(1) Trust Treated as Private Foundation
bulletDo not enter social security numbers on this form as it may be made public.
bulletGo to www.irs.gov/Form990PF for instructions and the latest information.
OMB No. 1545-0047
2021
Open to Public Inspection
For calendar year 2021, or tax year beginning 08-01-2021 , and ending 07-31-2022
Name of foundation
MELVIN S CUTLER CHARITABLE FOUNDATION
C/O GREENBERGROSENBLATT KULL & BITSOLI
Number and street (or P.O. box number if mail is not delivered to street address)306 MAIN STREET 400
  Room/suite
City or town, state or province, country, and ZIP or foreign postal code
WORCESTER, MA016150034
A Employer identification number

04-2733957
B Telephone number (see instructions)

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

D 1. Foreign organizations, check here............. bullet
2. Foreign organizations meeting the 85%
test, check here and attach computation ... bullet
E bullet
H Check type of organization:
F bullet
I Fair market value of all assets at end
of year (from Part II, col. (c),
line 16)bullet$13,241,656J 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) 467,550
2 Check bullet.............
3 Interest on savings and temporary cash investments      
4 Dividends and interest from securities... 422,475 422,475  
5a Gross rents............      
b Net rental income or (loss)  
6a Net gain or (loss) from sale of assets not on line 10 1,194,575
b Gross sales price for all assets on line 6a 4,420,455
7 Capital gain net income (from Part IV, line 2)... 1,194,575
8 Net short-term capital gain.........  
9 Income modifications...........  
10a Gross sales less returns and allowances  
b Less: Cost of goods sold....  
c Gross profit or (loss) (attach schedule).....    
11 Other income (attach schedule)....... Click to see attachment 22,152 22,152  
12 Total. Add lines 1 through 11........ 2,106,752 1,639,202  
Operating and Administrative Expenses 13 Compensation of officers, directors, trustees, etc. 11,960 0   0
14 Other employee salaries and wages......        
15 Pension plans, employee benefits.......        
16a Legal fees (attach schedule).........        
b Accounting fees (attach schedule)....... Click to see attachment 6,117 6,117   0
c Other professional fees (attach schedule).... Click to see attachment 16,689 16,689   0
17 Interest...............        
18 Taxes (attach schedule) (see instructions)... Click to see attachment 23,700 2,139   0
19 Depreciation (attach schedule) and depletion...      
20 Occupancy..............        
21 Travel, conferences, and meetings.......        
22 Printing and publications..........        
23 Other expenses (attach schedule)....... Click to see attachment 63,396 63,060   0
24 Total operating and administrative expenses.
Add lines 13 through 23.......... 121,862 88,005   0
25 Contributions, gifts, grants paid....... 568,634 568,634
26 Total expenses and disbursements. Add lines 24 and 25 690,496 88,005   568,634
27 Subtract line 26 from line 12:
a Excess of revenue over expenses and disbursements 1,416,256
b Net investment income (if negative, enter -0-) 1,551,197
c Adjusted net income (if negative, enter -0-)...  
For Paperwork Reduction Act Notice, see instructions.
Cat. No. 11289X Form 990-PF (2021)
Form 990-PF (2021)
Page 2
Part II Balance Sheets Attached schedules and amounts in the description column
should be for end-of-year amounts only. (See instructions.) 		Beginning of year End of year
(a) Book Value (b) Book Value (c) Fair Market Value
Assets 1 Cash—non-interest-bearing.............      
2 Savings and temporary cash investments......... 267,742 711,342 711,342
3 Accounts receivable bullet  
Less: allowance for doubtful accounts bullet        
4 Pledges receivable bullet  
Less: allowance for doubtful accounts bullet        
5 Grants receivable.................      
6 Receivables due from officers, directors, trustees, and other
disqualified persons (attach schedule) (see instructions).....      
7 Other notes and loans receivable (attach schedule) bullet100,000
Less: allowance for doubtful accounts bullet0 100,000 100,000 100,000
8 Inventories for sale or use..............      
9 Prepaid expenses and deferred charges..........      
10a Investments—U.S. and state government obligations (attach schedule) 0 Click to see attachment393,882 394,137
b Investments—corporate stock (attach schedule)....... 8,652,887 Click to see attachment10,018,776 10,930,379
c Investments—corporate bonds (attach schedule)....... 1,416,561 Click to see attachment1,068,906 1,105,798
11 Investments—land, buildings, and equipment: basis bullet  
Less: accumulated depreciation (attach schedule) bullet        
12 Investments—mortgage loans.............      
13 Investments—other (attach schedule).......... 429,715 0 0
14 Land, buildings, and equipment: basis bullet  
Less: accumulated depreciation (attach schedule) bullet        
15 Other assets (describe bullet)      
16 Total assets (to be completed by all filers—see the
instructions. Also, see page 1, item I) 10,866,905 12,292,906 13,241,656
Liabilities 17 Accounts payable and accrued expenses..........    
18 Grants payable.................    
19 Deferred revenue.................    
20 Loans from officers, directors, trustees, and other disqualified persons    
21 Mortgages and other notes payable (attach schedule)......    
22 Other liabilities (describe bullet) Click to see attachment4,412 Click to see attachment14,157
23 Total liabilities (add lines 17 through 22)......... 4,412 14,157
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...........    
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........ 10,862,493 12,278,749
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)..... 10,862,493 12,278,749
30 Total liabilities and net assets/fund balances (see instructions). 10,866,905 12,292,906
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
10,862,493
2
Enter amount from Part I, line 27a .....................
2
1,416,256
3
Other increases not included in line 2 (itemize) bullet
3
0
4
Add lines 1, 2, and 3 ..........................
4
12,278,749
5
Decreases not included in line 2 (itemize) bullet
5
0
6
Total net assets or fund balances at end of year (line 4 minus line 5)—Part II, column (b), line 29 .
6
12,278,749
Form 990-PF (2021)
Form 990-PF (2021)
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 CAPITAL ONE NATL ASSN VA 2.1% 8/2/21 P 2019-08-01 2021-08-02
b WELLS FARGO BANK CD 1.6% 8/3/21 P 2019-05-02 2021-08-03
c CIT BK SALT LAKE CITY 3.25% 4/9/24 P 2020-04-02 2021-08-04
d GOLDMAN SACHS GROUP CD 2.9% 4/29/25 P 2020-04-02 2021-08-04
e GOLDMAN SACHS GROUP CD 2.7% 4/17/23 P 2020-04-02 2021-08-04
WELLS FARGO BANK CD 1.8% 4/17/23 P 2020-02-07 2021-08-04
ORGANON & CO P 2021-06-03 2021-08-05
GE CAP BANK CD 3% 8/15/21 P 2019-05-23 2021-08-05
BUNGE LIMITED 4.875% PREF SHS P 2014-06-05 2021-08-09
BUNGE LIMITED 4.875% PREF SHS P 2014-06-05 2021-08-10
BUNGE LIMITED 4.875% PREF SHS P 2014-06-05 2021-08-11
BUNGE LIMITED 4.875% PREF SHS P 2014-07-09 2021-08-11
GE CAP BANK CD 2.8% 11/15/21 P 2019-05-09 2021-08-12
GOLDMAN SACHS GROUP CD 3% 11/2/21 P 2001-06-20 2021-08-12
MORGAN STANLEY BK 3.25% 11/15/21 P 2019-08-29 2021-08-12
ALLY BK MIVALE 3.2% 11/15/21 P 2019-09-12 2021-08-12
CAPITAL ONE NATL ASSN 2% 11/23/21 P 2019-09-05 2021-08-12
NEW YORK COMMUNITY BENCORP P 2015-07-13 2021-08-16
WELLS FARGO BANK CD 3% 8/16/21 P 2019-06-20 2021-08-16
NEW YORK COMMUNITY BENCORP P 2015-07-13 2021-08-27
ALBERTSONS INC P 2020-10-16 2021-09-02
NEW YORK COMMUNITY BENCORP P 2015-07-13 2021-09-02
CENTERPOINT ENERGY INC. 7% CONVERTIBLE P 2019-10-08 2021-09-02
ALBERTSONS INC P 2020-10-16 2021-09-03
NEW YORK COMMUNITY BENCORP P 2015-07-13 2021-09-03
NEW YORK COMMUNITY BENCORP P 2015-07-17 2021-09-03
ALBERTSONS INC P 2020-10-16 2021-09-09
ALBERTSONS INC P 2020-10-16 2021-09-15
ALBERTSONS INC P 2020-10-21 2021-09-15
BUNGE LIMITED 4.875% PREF SHS P 2014-07-09 2021-09-15
BUNGE LIMITED 4.875% PREF SHS P 2014-07-30 2021-09-15
INTERNATIONAL FLAVORS & FRAGRANCES INC P 2020-01-10 2021-09-16
NEW YORK COMMUNITY BENCORP P 2015-07-17 2021-09-17
NEW YORK COMMUNITY BENCORP P 2015-07-20 2021-09-20
NEW YORK COMMUNITY BENCORP P 2015-07-20 2021-09-21
NEW YORK COMMUNITY BENCORP P 2015-07-20 2021-09-29
BUNGE LIMITED 4.875% PREF SHS P 2014-07-30 2021-10-05
BUNGE LIMITED 4.875% PREF SHS P 2015-08-24 2021-10-05
BUNGE LIMITED 4.875% PREF SHS P 2015-11-17 2021-10-05
BUNGE LIMITED 4.875% PREF SHS P 2016-09-09 2021-10-05
HCI GROUP INC P 2020-10-16 2021-11-12
HCI GROUP INC P 2020-10-16 2021-11-18
ALBERTSONS INC P 2020-10-21 2021-12-01
ALBERTSONS INC P 2020-10-22 2021-12-01
ALBERTSONS INC P 2020-10-22 2021-12-02
ALBERTSONS INC P 2020-10-27 2021-12-02
ALBERTSONS INC P 2020-10-27 2021-12-06
ALBERTSONS INC P 2020-11-09 2021-12-06
WEYERHAEUSER CO P 2016-07-07 2021-12-06
ALBERTSONS INC P 2020-11-09 2021-12-07
ALBERTSONS INC P 2020-11-11 2021-12-08
WEYERHAEUSER CO P 2016-07-07 2021-12-08
ALBERTSONS INC P 2020-11-23 2021-12-09
ALBERTSONS INC P 2020-12-01 2021-12-09
WEYERHAEUSER CO P 2016-07-15 2021-12-09
WEYERHAEUSER CO P 2016-07-15 2021-12-13
WEYERHAEUSER CO P 2016-08-15 2021-12-13
WEYERHAEUSER CO P 2016-09-09 2021-12-13
HCI GROUP INC 4.25% 3/1/37 P 2021-12-13 2021-12-13
FORTIVE CORPORATION P 2019-09-30 2021-12-23
CROWN CASTEL INT CORP P 2014-01-24 2021-12-27
CROWN CASTEL INT CORP P 2014-01-24 2021-12-28
FORTIVE CORPORATION P 2019-09-30 2021-12-28
FORTIVE CORPORATION P 2019-10-01 2021-12-28
FORTIVE CORPORATION P 2021-07-12 2021-12-28
CENTERPOINT ENERGY INC. 7% CONVERTIBLE P 2019-10-08 2021-12-31
LEXINGTON REALTY TRUST P 2015-04-14 2022-01-04
ALBERTSONS INC P 2020-12-02 2022-01-10
ALBERTSONS INC P 2020-12-08 2022-01-10
CENTERPOINT ENERGY INC. 7% CONVERTIBLE P 2019-10-08 2022-01-11
CENTERPOINT ENERGY INC. 7% CONVERTIBLE P 2019-10-14 2022-01-11
CENTERPOINT ENERGY INC. 7% CONVERTIBLE P 2019-10-14 2022-01-18
CENTERPOINT ENERGY INC. 7% CONVERTIBLE P 2019-10-15 2022-01-18
ENERGIZER HOLDING INC P 2020-12-02 2022-01-19
CENTERPOINT ENERGY INC. 7% CONVERTIBLE P 2019-10-15 2022-01-20
CENTERPOINT ENERGY INC. 7% CONVERTIBLE P 2019-10-28 2022-01-20
CENTERPOINT ENERGY INC. 7% CONVERTIBLE P 2019-10-28 2022-01-31
CENTERPOINT ENERGY INC. 7% CONVERTIBLE P 2019-10-28 2022-02-02
CENTERPOINT ENERGY INC. 7% CONVERTIBLE P 2019-11-18 2022-02-02
CENTERPOINT ENERGY INC. 7% CONVERTIBLE P 2019-11-18 2022-02-03
CENTERPOINT ENERGY INC. 7% CONVERTIBLE P 2019-11-26 2022-02-03
CENTERPOINT ENERGY INC. 7% CONVERTIBLE P 2019-11-26 2022-02-09
CENTERPOINT ENERGY INC. 7% CONVERTIBLE P 2019-11-26 2022-02-24
CENTERPOINT ENERGY INC. 7% CONVERTIBLE P 2020-03-10 2022-02-24
CENTERPOINT ENERGY INC. 7% CONVERTIBLE P 2020-03-16 2022-02-24
LEXINGTON REALTY TRUST P 2015-04-14 2022-03-02
LEXINGTON REALTY TRUST P 2015-05-05 2022-03-02
LEXINGTON REALTY TRUST P 2015-05-07 2022-03-02
LEXINGTON REALTY TRUST P 2015-06-10 2022-03-02
LEXINGTON REALTY TRUST P 2015-06-16 2022-03-02
SOUTH JERSEY INDUSTRIES P 2020-03-06 2022-03-02
SOUTH JERSEY INDUSTRIES P 2020-03-20 2022-03-02
SOUTH JERSEY INDUSTRIES P 2020-03-27 2022-03-02
CENTERPOINT ENERGY INC. 7% CONVERTIBLE P 2020-03-16 2022-03-04
LEXINGTON REALTY TRUST P 2015-06-16 2022-03-04
LEXINGTON REALTY TRUST P 2015-06-29 2022-03-04
LEXINGTON REALTY TRUST P 2015-06-30 2022-03-04
SOUTH JERSEY INDUSTRIES P 2020-03-27 2022-03-04
LEXINGTON REALTY TRUST P 2015-06-30 2022-03-08
LEXINGTON REALTY TRUST P 2015-07-09 2022-03-08
SOUTH JERSEY INDUSTRIES P 2020-03-27 2022-03-08
SOUTH JERSEY INDUSTRIES P 2020-04-01 2022-03-08
SOUTH JERSEY INDUSTRIES P 2020-04-08 2022-03-08
CENTERPOINT ENERGY INC. 7% CONVERTIBLE P 2020-03-16 2022-03-17
CENTERPOINT ENERGY INC. 7% CONVERTIBLE P 2020-03-23 2022-03-17
CENTERPOINT ENERGY INC. 7% CONVERTIBLE P 2021-05-05 2022-03-17
CENTERPOINT ENERGY INC. 7% CONVERTIBLE P 2021-09-14 2022-03-17
CENTERPOINT ENERGY INC. 7% CONVERTIBLE P 2022-03-10 2022-03-17
LEXINGTON REALTY TRUST P 2015-07-09 2022-03-23
LEXINGTON REALTY TRUST P 2015-07-23 2022-03-23
SOUTH JERSEY INDUSTRIES P 2020-04-08 2022-03-24
SOUTH JERSEY INDUSTRIES P 2020-04-08 2022-03-28
LEXINGTON REALTY TRUST P 2015-07-23 2022-03-29
LEXINGTON REALTY TRUST P 2015-07-31 2022-03-29
LEXINGTON REALTY TRUST P 2015-07-31 2022-03-31
SOUTH JERSEY INDUSTRIES P 2020-04-08 2022-03-31
SOUTH JERSEY INDUSTRIES P 2020-04-17 2022-03-31
SOUTH JERSEY INDUSTRIES P 2020-04-22 2022-03-31
SOUTH JERSEY INDUSTRIES P 2020-04-22 2022-03-31
SOUTH JERSEY INDUSTRIES P 2020-08-12 2022-03-31
GOLDMAN SACHS GROUP INC 4.5% 4/1/22 P 2018-05-11 2022-04-04
GOLDMAN SACHS GROUP INC 4.5% 4/1/22 P 2018-12-06 2022-04-04
LEXINGTON REALTY TRUST P 2015-08-10 2022-04-05
LEXINGTON REALTY TRUST P 2015-09-08 2022-04-05
WARNER BROS DISCOVERY INC P 2022-04-11 2022-04-11
WARNER BROS DISCOVERY INC P 2022-04-11 2022-04-18
SOUTH JERSEY INDUSTRIES P 2020-08-12 2022-04-25
SOUTH JERSEY INDUSTRIES P 2020-08-12 2022-05-06
SOUTH JERSEY INDUSTRIES P 2020-08-12 2022-05-19
SOUTH JERSEY INDUSTRIES P 2020-09-04 2022-05-19
SOUTH JERSEY INDUSTRIES P 2020-10-28 2022-05-19
SOUTH JERSEY INDUSTRIES P 2021-04-22 2022-05-19
SOUTH JERSEY INDUSTRIES P 2021-08-24 2022-05-19
SOUTH JERSEY INDUSTRIES P 2022-04-05 2022-05-19
DOMINION ENERGY INC P 2019-12-23 2022-06-02
STATE OF ISRAEL 10TH JUBILEE 3% 5/1/22 P 2017-05-03 2022-05-05
CAPITAL GAINS DIVIDENDS P    
(e)
Gross sales price 		(f)
Depreciation allowed
(or allowable) 		(g)
Cost or other basis
plus expense of sale 		(h)
Gain or (loss)
(e) plus (f) minus (g)
a 25,000   24,944 56
b 25,000   24,423 577
c 26,652   26,011 641
d 26,813   25,980 833
e 25,922   25,492 430
100,767   99,971 796
14,705   18,217 -3,512
25,000   25,000 0
228   211 17
23,600   20,823 2,777
46,964   41,438 5,526
47,200   41,425 5,775
25,163   25,027 136
25,152   25,129 23
48,342   48,310 32
25,173   25,154 19
28,136   28,009 127
8,788   8,651 137
25,000   25,077 -77
6,812   6,706 106
16,250   7,131 9,119
36,400   35,832 568
14   16 -2
33,090   14,263 18,827
14,226   14,077 149
37,504   37,214 290
65,020   28,526 36,494
76,875   35,657 41,218
15,375   7,575 7,800
71,232   62,137 9,095
47,488   41,162 6,326
29   28 1
10,442   10,266 176
21,145   20,823 322
20,623   20,309 314
26,195   25,708 487
72,600   61,743 10,857
24,200   19,212 4,988
60,500   46,357 14,143
84,700   67,912 16,788
94     94
15,511   7,046 8,465
53,753   22,725 31,028
35,835   14,900 20,935
35,810   14,900 20,910
53,715   22,245 31,470
17,950   7,415 10,535
71,800   28,800 43,000
19,131   15,049 4,082
89,840   36,000 53,840
35,955   15,000 20,955
38,691   30,098 8,593
37,570   15,540 22,030
37,570   16,160 21,410
38,950   32,026 6,924
19,807   16,013 3,794
19,292   15,538 3,754
40,130   30,768 9,362
3,750     3,750
21,708   19,199 2,509
99,194   38,834 60,360
199,854   74,308 125,546
187,576   161,233 26,343
104,956   90,002 14,954
5,286   4,987 299
33,501   32,820 681
15,660   8,987 6,673
15,225   7,835 7,390
45,675   22,452 23,223
43,207   42,583 624
12,293   12,094 199
63,403   63,188 215
18,775   18,700 75
30   31 -1
57,068   56,537 531
11,782   11,954 -172
13,894   13,972 -78
25,492   25,446 46
30,498   27,207 3,291
21,084   18,705 2,379
7,066   6,151 915
28,030   24,505 3,525
16,212   14,394 1,818
50,740   33,210 17,530
15,848   7,712 8,136
2,591   1,492 1,099
23,409   12,832 10,577
23,409   12,431 10,978
23,409   12,566 10,843
20,818   11,027 9,791
56,825   46,933 9,892
56,828   42,000 14,828
19,786   14,358 5,428
27,510   13,430 14,080
2,580   1,372 1,208
23,310   11,994 11,316
20,730   10,468 10,262
34,150   24,209 9,941
2,590   1,303 1,287
13,010   6,553 6,457
3,828   2,673 1,155
29,530   20,090 9,440
1,312   915 397
7,627   3,548 4,079
53,074   22,180 30,894
53,074   44,420 8,654
1,703   1,521 182
1,367   1,360 7
10,469   5,233 5,236
20,970   10,488 10,482
694   242 452
1,665   580 1,085
19,424   9,734 9,690
11,956   6,045 5,911
31,800   15,866 15,934
56,063   39,443 16,620
29,266   21,425 7,841
17,750   13,647 4,103
23,186   8,853 14,333
43,642   15,278 28,364
100,000   101,390 -1,390
100,000   96,250 3,750
23,773   12,056 11,717
7,924   3,624 4,300
4   4 0
50,182   49,203 979
34,600   24,218 10,382
34,330   24,218 10,112
26,031   18,797 7,234
34,280   22,800 11,480
28,567   17,180 11,387
11,739   8,726 3,013
33,539   53,840 -20,301
2,706   2,790 -84
58   60 -2
25,000   25,000 0
14,831     14,831
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       56
b       577
c       641
d       833
e       430
      796
      -3,512
      0
      17
      2,777
      5,526
      5,775
      136
      23
      32
      19
      127
      137
      -77
      106
      9,119
      568
      -2
      18,827
      149
      290
      36,494
      41,218
      7,800
      9,095
      6,326
      1
      176
      322
      314
      487
      10,857
      4,988
      14,143
      16,788
      94
      8,465
      31,028
      20,935
      20,910
      31,470
      10,535
      43,000
      4,082
      53,840
      20,955
      8,593
      22,030
      21,410
      6,924
      3,794
      3,754
      9,362
      3,750
      2,509
      60,360
      125,546
      26,343
      14,954
      299
      681
      6,673
      7,390
      23,223
      624
      199
      215
      75
      -1
      531
      -172
      -78
      46
      3,291
      2,379
      915
      3,525
      1,818
      17,530
      8,136
      1,099
      10,577
      10,978
      10,843
      9,791
      9,892
      14,828
      5,428
      14,080
      1,208
      11,316
      10,262
      9,941
      1,287
      6,457
      1,155
      9,440
      397
      4,079
      30,894
      8,654
      182
      7
      5,236
      10,482
      452
      1,085
      9,690
      5,911
      15,934
      16,620
      7,841
      4,103
      14,333
      28,364
      -1,390
      3,750
      11,717
      4,300
      0
      979
      10,382
      10,112
      7,234
      11,480
      11,387
      3,013
      -20,301
      -84
      -2
      0
      14,831
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 1,194,575
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  
Form 990-PF (2021)
Form 990-PF (2021)
Page 4
Part V
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 for line 1a
Date of ruling or determination letter:   (attach copy of letter if necessary–see instructions)
b All other domestic foundations enter 1.39% (0.0139) of line 27b. Exempt foreign organizations enter 4% (0.04) 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 21,562
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 21,562
6 Credits/Payments:
a 2021 estimated tax payments and 2020 overpayment credited to 2021 6a 7,400
b Exempt foreign organizations—tax withheld at source...... 6b 0
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 7,400
8 Enter any penalty for underpayment of estimated tax. Check here if Form 2220 is attached. 8 0
9 Tax due. If the total of lines 5 and 8 is more than line 7, enter amount owed.......Bullet 9 14,162
10 Overpayment. If line 7 is more than the total of lines 5 and 8, enter the amount overpaid...Bullet 10  
11 Enter the amount of line 10 to be: Credited to 2022 estimated taxBullet   RefundedBullet 11  
Part VI-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 the instructions
for the definition.................................
1b
 
No
If the answer is "Yes" to 1a or 1b, attach a detailed description of the activities and copies of any materials
published or distributed by the foundation in connection with the activities.
c
Did the foundation file Form 1120-POL for this year?.....................
1c
 
No
d
Enter the amount (if any) of tax on political expenditures (section 4955) imposed during the year:
(1) On the foundation. bullet$ 0(2) On foundation managers.bullet$ 0
e
Enter the reimbursement (if any) paid by the foundation during the year for political expenditure tax imposed
on foundation managers.bullet$ 0
2
Has the foundation engaged in any activities that have not previously been reported to the IRS?.......
2
 
No
If "Yes," attach a detailed description of the activities.
3
Has the foundation made any changes, not previously reported to the IRS, in its governing instrument, articles
of incorporation, or bylaws, or other similar instruments? If "Yes," attach a conformed copy of the changes....
3
 
No
4a
Did the foundation have unrelated business gross income of $1,000 or more during the year?.........
4a
 
No
b
If "Yes," has it filed a tax return on Form 990-T for this year?...................
4b
 
 
5
Was there a liquidation, termination, dissolution, or substantial contraction during the year?.........
5
 
No
If "Yes," attach the statement required by General Instruction T.
6
Are the requirements of section 508(e) (relating to sections 4941 through 4945) satisfied either:
  • By language in the governing instrument, or
  • By state legislation that effectively amends the governing instrument so that no mandatory directions
    • that conflict with the state law remain in the governing instrument?................
    6
    Yes
     
    7
    Did the foundation have at least $5,000 in assets at any time during the year? If "Yes," complete Part II, col. (c),
    and Part XIV..................................
    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 2021 or the taxable year beginning in 2021? See the instructions for Part XIII.
    If "Yes," complete Part XIII .............................
    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 (2021)
    Form 990-PF (2021)
    Page 5
    Part VI-A
    Statements Regarding Activities (continued)
    11
    At any time during the year, did the foundation, directly or indirectly, own a controlled entity within the
    meaning of section 512(b)(13)? If "Yes," attach schedule. See instructions .............
    11
     
    No
    12
    Did the foundation make a distribution to a donor advised fund over which the foundation or a disqualified person had
    advisory privileges? If "Yes," attach statement. See instructions.................
    12
     
    No
    13
    Did the foundation comply with the public inspection requirements for its annual returns and exemption application?
    13
    Yes
     
    Website addressbulletN/A
    14
    The books are in care ofbulletTRUSTEE Telephone no.bullet (508) 791-0901

    Located atbullet306 MAIN STREETWORCESTERMA ZIP+4bullet016150034
    15
    Section 4947(a)(1) nonexempt charitable trusts filing Form 990-PF in lieu of Form 1041 —check here .........bullet
    and enter the amount of tax-exempt interest received or accrued during the year ........bullet
    15
     
    16 At any time during calendar year 2021, 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 VI-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? ...........
    1a(1)
     
    No
    (2) Borrow money from, lend money to, or otherwise extend credit to (or accept it from)
    a disqualified person? ..............................
    1a(2)
     
    No
    (3) Furnish goods, services, or facilities to (or accept them from) a disqualified person? ...........
    1a(3)
    Yes
     
    (4) Pay compensation to, or pay or reimburse the expenses of, a disqualified person? ............
    1a(4)
    Yes
     
    (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)? ......................
    1a(5)
     
    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.) ...............
    1a(6)
     
    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
     
    No
    c
    ........bullet
    d
    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 2021? .............
    1d
     
    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 2021, did the foundation have any undistributed income (lines 6d
    and 6e, Part XII) for tax year(s) beginning before 2021?....................
    2a
     
    No
    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? ..............................
    3a
     
    No
    b
    If "Yes," did it have excess business holdings in 2021 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 2021.) .....................
    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 2021? ..
    4b
     
    No
    Form 990-PF (2021)
    Form 990-PF (2021)
    Page 6
    Part VI-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))? ..........
    5a(1)
     
    No
    (2) Influence the outcome of any specific public election (see section 4955); or to carry
    on, directly or indirectly, any voter registration drive? ....................
    5a(2)
     
    No
    (3) Provide a grant to an individual for travel, study, or other similar purposes? .............
    5a(3)
     
    No
    (4) Provide a grant to an organization other than a charitable, etc., organization described
    in section 4945(d)(4)(A)? See instructions ........................
    5a(4)
     
    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? .............
    5a(5)
     
    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
     
     
    c
    .........bullet
    d
    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? .................
    5d
     
     
    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? .............................
    6a
     
    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?
    7a
     
    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? .........................
    8
     
    No
    Part VII
    Information About Officers, Directors, Trustees, Foundation Managers, Highly Paid Employees,
    and Contractors
    1 List all officers, directors, trustees, foundation managers and their compensation. See instructions
    (a) Name and address (b) Title, and average
    hours per week
    devoted to position     		(c) Compensation
     (If not paid, enter
    -0-)     		(d) Contributions to employee benefit plans and deferred compensation (e) Expense account,
    other allowances
    MELVIN S CUTLER TRUSTEE
    1.00     		0 0 0
    PO BOX 16903
    CLEARWATER,FL337666903
    FREDERIC MULLIGAN TRUSTEE
    1.00     		1,720 0 0
    C/O CUTLER ASSOC PO BOX 15049
    WORCESTER,MA01615
    DOUGLAS CUTLER TRUSTEE
    1.00     		1,720 0 0
    1440 SE 15TH STREET
    FORT LAUDERDALE,FL33316
    ELIZABETH J CUTLER TRUSTEE
    1.00     		1,720 0 0
    PO BOX 96
    EAST ORLAND,ME044310096
    ROBERT ADLER TRUSTEE
    1.00     		1,720 0 0
    C/O SEDER CHANDLER 339 MAIN ST
    WORCESTER,MA01608
    BARBARA CROSBIE BOARD SECRETARY
    1.00     		3,360 0 0
    C/O CUTLER CAPITAL MGMT 306 MAIN ST
    WORCESTER,MA016081518
    KELLY CUTLER TRUSTEE
    1.00     		1,720 0 0
    C/O CCM 306 MAIN STREET 2ND FL
    WORCESTER,MA01615
    2 Compensation of five highest-paid employees (other than those included on line 1—see instructions). If none, enter “NONE."
    (a) Name and address of each employee paid more than $50,000 (b) Title, and average
    hours per week
    devoted to position     		(c) Compensation (d) Contributions to
    employee benefit
    plans and deferred
    compensation     		(e) Expense account,
    other allowances
    NONE
    Total number of other employees paid over $50,000...................bullet 0
    Form 990-PF (2021)
    Form 990-PF (2021)
    Page 7
    Part VII
    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.............bullet0
    Part VIII-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 VIII-B
    Summary of Program-Related Investments (see instructions)
    Describe the two largest program-related investments made by the foundation during the tax year on lines 1 and 2. Amount
    1  
    2  
    All other program-related investments. See instructions.
    3  
    Total. Add lines 1 through 3.........................bullet0
    Form 990-PF (2021)
    Form 990-PF (2021)
    Page 8
    Part IX
    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
    12,253,746
    b
    Average of monthly cash balances.......................
    1b
    1,004,837
    c
    Fair market value of all other assets (see instructions)................
    1c
    100,000
    d
    Total (add lines 1a, b, and c).........................
    1d
    13,358,583
    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
    13,358,583
    4
    Cash deemed held for charitable activities. Enter 1.5% (0.015) of line 3 (for greater amount, see
    instructions) .............................
    4
    200,379
    5
    Net value of noncharitable-use assets. Subtract line 4 from line 3. .......
    5
    13,158,204
    6
    Minimum investment return. Enter 5% (0.05) of line 5................
    6
    657,910
    Part X
    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 IX, line 6..................
    1
    657,910
    2a
    Tax on investment income for 2021 from Part V, line 5.......
    2a
    21,562
    b
    Income tax for 2021. (This does not include the tax from Part V.) ...
    2b
     
    c
    Add lines 2a and 2b............................
    2c
    21,562
    3
    Distributable amount before adjustments. Subtract line 2c from line 1............
    3
    636,348
    4
    Recoveries of amounts treated as qualifying distributions................
    4
    0
    5
    Add lines 3 and 4............................
    5
    636,348
    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 XII, line 1 ...
    7
    636,348
    Part XI
    Qualifying Distributions (see instructions)
    1
    Amounts paid (including administrative expenses) to accomplish charitable, etc., purposes:
    a
    Expenses, contributions, gifts, etc.—total from Part I, column (d), line 26 ..........
    1a
     
    b
    Program-related investments—total from Part VIII-B..................
    1b
     
    2
    Amounts paid to acquire assets used (or held for use) directly in carrying out charitable, etc.,
    purposes...............................
    2
     
    3
    Amounts set aside for specific charitable projects that satisfy the:
    a
    Suitability test (prior IRS approval required)....................
    3a
     
    b
    Cash distribution test (attach the required schedule) .................
    3b
     
    4
    Qualifying distributions. Add lines 1a through 3b. Enter here and on Part XII, line 4.
    4
     
    Form 990-PF (2021)
    Form 990-PF (2021)
    Page 9
    Part XII
    Undistributed Income (see instructions)
    (a)
    Corpus     		(b)
    Years prior to 2020     		(c)
    2020     		(d)
    2021
    1 Distributable amount for 2021 from Part X, line 7 636,348
    2 Undistributed income, if any, as of the end of 2021:
    a Enter amount for 2020 only....... 0
    b Total for prior years:20, 20, 20 0
    3 Excess distributions carryover, if any, to 2021:
    a From 2016...... 143,204
    b From 2017...... 55,264
    c From 2018...... 261,382
    d From 2019...... 238,003
    e From 2020......  
    f Total of lines 3a through e ........ 697,853
    4Qualifying distributions for 2021 from Part
    XI, line 4: bullet$ 568,634
    a Applied to 2020, but not more than line 2a 0
    b Applied to undistributed income of prior years
    (Election required—see instructions).....     		0
    c Treated as distributions out of corpus (Election
    required—see instructions)........     		0
    d Applied to 2021 distributable amount..... 568,634
    e Remaining amount distributed out of corpus 0
    5 Excess distributions carryover applied to 2021. 67,714 67,714
    (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 5 630,139
    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 2019. Subtract line
    4a from line 2a. Taxable amount—see
    instructions .............     		0
    f Undistributed income for 2021. Subtract
    lines 4d and 5 from line 1. This amount must
    be distributed in 2022 ..........     		0
    7 Amounts treated as distributions out of
    corpus to satisfy requirements imposed by
    section 170(b)(1)(F) or 4942(g)(3) (Election may
    be required - see instructions) .......     		0
    8 Excess distributions carryover from 2016 not
    applied on line 5 or line 7 (see instructions) ...     		75,490
    9 Excess distributions carryover to 2022.
    Subtract lines 7 and 8 from line 6a ......     		554,649
    10 Analysis of line 9:
    a Excess from 2017.... 55,264
    b Excess from 2018.... 261,382
    c Excess from 2019.... 238,003
    d Excess from 2020....  
    e Excess from 2021....  
    Form 990-PF (2021)
    Form 990-PF (2021)
    Page 10
    Part XIII
    Private Operating Foundations (see instructions and Part VI-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 2021, enter the date of the ruling ....... bullet
     
    b Check box to indicate whether the organization is a private operating foundation described in section or
    2a Enter the lesser of the adjusted net
    income from Part I or the minimum
    investment return from Part X for each
    year listed ..........     		Tax year Prior 3 years (e) Total
    (a) 2021 (b) 2020 (c) 2019 (d) 2018
             
    b 85% (0.85) of line 2a .........          
    c Qualifying distributions from Part XI,
    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 IX, 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 XIV
    Supplementary Information (Complete this part only if the foundation had $5,000 or more in
    assets at any time during the year—see instructions.)
    1Information Regarding Foundation Managers:
    aList any managers of the foundation who have contributed more than 2% of the total contributions received by the foundation
    before the close of any tax year (but only if they have contributed more than $5,000). (See section 507(d)(2).)
    MELVIN S CUTLER
    bList any managers of the foundation who own 10% or more of the stock of a corporation (or an equally large portion of the
    ownership of a partnership or other entity) of which the foundation has a 10% or greater interest.
    2Information Regarding Contribution, Grant, Gift, Loan, Scholarship, etc., Programs:
    Check here bullet
    aThe name, address, and telephone number or email address of the person to whom applications should be addressed:
    bThe form in which applications should be submitted and information and materials they should include:
    cAny submission deadlines:
    dAny restrictions or limitations on awards, such as by geographical areas, charitable fields, kinds of institutions, or other
    factors:
    Form 990-PF (2021)
    Form 990-PF (2021)
    Page 11
    Part XIV
    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
    141 SMALL GRANTS EACH UNDER 1000 ALL TO PUBLIC CHARITIES
    306 MAIN ST
    WORCESTER,MA01615     		NONE OTHER PUBLIC CHARITY GENERAL 18,680
    ABBY'S HOUSE
    52 HIGH ST
    WORCESTER,MA01609     		NONE OTHER PUBLIC CHARITY GENERAL 12,600
    ADOPT A STUDENT PROGRAM - DIOCESE WORCESTER
    49 ELM STREET
    WORCESTER,MA01609     		NONE OTHER PUBLIC CHARITY GENERAL 1,000
    AISH CAMPUS BOSTON
    14 EMBASSY RD
    BRIGHTON,MA02135     		NONE OTHER PUBLIC CHARITY GENERAL 18,000
    AMERICAN FRIENDS OF NATAL INC
    1120 AVENUE OF THE AMERICAS
    RENSSELAER,NY10036     		NONE OTHER PUBLIC CHARITY GENERAL 9,000
    AMERICAN SOCIETY FOR YAD VASHEM
    500 FIFTH AVENUE 42ND FLOOR
    NEW YORK,NY10110     		NONE OTHER PUBLIC CHARITY GENERAL 3,600
    ANTI-DEFAMATION LEAGUE NE REGION
    40 COURT ST 12
    BOSTON,MA02108     		NONE OTHER PUBLIC CHARITY GENERAL 30,000
    ARTS WORCESTER
    44 PORTLAND ST
    WORCESTER,MA01608     		NONE OTHER PUBLIC CHARITY GENERAL 7,300
    ARTSWAVE
    20 EAST CENTRAL PARKWAY
    CINCINNATI,OH45202     		NONE OTHER PUBLIC CHARITY GENERAL 13,269
    BIG BROTHER BIG SISTER OF CENTRAL MASS
    484 MAIN ST SUITE 360
    WORCESTER,MA01608     		NONE OTHER PUBLIC CHARITY GENERAL 7,600
    CHABAD LUBAVITCH OF CENTRAL MASS
    22 NEWTON AVE
    WORCESTER,MA01602     		NONE OTHER PUBLIC CHARITY GENERAL 11,800
    CHABAD OF HARBOR BEACH
    1093 SE 17TH ST
    FORT LAUDERDALE,FL33316     		NONE OTHER PUBLIC CHARITY GENERAL 1,800
    CHRISTOPHER HOUSE INC
    10 MARY SCANO DR
    WORCESTER,MA01605     		NONE OTHER PUBLIC CHARITY GENERAL 2,500
    CLARK HILLEL
    950 MAIN ST
    WORCESTER,MA01610     		NONE OTHER PUBLIC CHARITY GENERAL 15,000
    CONCORD LAND CONSERVATION TRUST
    SUDBURY RD
    CONCORD MA,MA01742     		NONE OTHER PUBLIC CHARITY GENERAL 1,800
    COPPERHEAD CHARITIES INC
    36750 US HIGHWAY 19 NORTH
    PALM HARBOR,FL34684     		NONE OTHER PUBLIC CHARITY GENERAL 7,200
    ECOTARIUM
    222 HARRINGTON WAY
    WORCESTER,MA01604     		NONE OTHER PUBLIC CHARITY GENERAL 3,500
    FRIENDS OF UNITED HATZALAH
    208 EAST 51ST STREET SUITE 303
    NEW YORK,NY10022     		NONE OTHER PUBLIC CHARITY GENERAL 63,200
    GENESIS CLUB INC
    274 LINCOLN ST
    WORCESTER,MA01605     		NONE OTHER PUBLIC CHARITY GENERAL 12,000
    GREATER WORCESTER COMMUNITY FOUNDATION
    MAIN ST
    WORCESTER,MA01615     		NONE OTHER PUBLIC CHARITY GENERAL 5,100
    HABITAT FOR HUMANITY
    100 CHELMSFORD ROAD
    NORTH BILLERICA,MA01862     		NONE OTHER PUBLIC CHARITY GENERAL 1,500
    HOLOCAUST & HUMAN RIGHTS CENTER OF MAINE
    46 UNIVERSITY DR
    AUGUSTA,ME04330     		NONE OTHER PUBLIC CHARITY GENERAL 3,600
    IMPACT ISRAEL
    4340 E W HWY 202
    BETHESDA,MD20814     		NONE OTHER PUBLIC CHARITY GENERAL 13,200
    ISEF FOUNDATION
    520 EIGHTH AVENUE 4TH FLOOR
    NEW YORK,NY10018     		NONE OTHER PUBLIC CHARITY GENERAL 24,000
    JEWISH FEDERATION OF CENTRAL MASS
    633 SALISBURY ST
    WORCESTER,MA01609     		NONE OTHER PUBLIC CHARITY GENERAL 66,700
    JEWISH HEALTHCARE CENTER
    633 SALISBURY ST
    WORCESTER,MA01609     		NONE OTHER PUBLIC CHARITY GENERAL 2,100
    JEWISH NATIONAL FUND
    42 E 69TH ST
    NEW YORK,NY10021     		NONE OTHER PUBLIC CHARITY GENERAL 39,000
    JEWISH NATIONAL FUND GREEN HORIZONS
    42 EAST 69TH ST
    NEW YORK,NY10021     		NONE OTHER PUBLIC CHARITY GENERAL 25,000
    MASS AUDUBON BROAD MEADOW BROOK CENTER
    208 SOUTH GREAT ROAD
    LINCOLN,MA01773     		NONE OTHER PUBLIC CHARITY GENERAL 1,800
    METROPLOITAN MINISTRIES
    2002 N FLORIDA AVE
    TAMPA,FL33602     		NONE OTHER PUBLIC CHARITY GENERAL 1,900
    NEXT STEP DOMESTIC VIOLENCE PROJECT
    733 BANGOR RD
    ELLSWORTH,ME04605     		NONE OTHER PUBLIC CHARITY GENERAL 1,800
    NOTRE DAME HEALTH CARE
    559 PLANTATION ST 555
    WORCESTER,MA01605     		NONE OTHER PUBLIC CHARITY GENRAL 6,000
    OHEL AVRAHAM
    P O BOX 95016
    PALATINE,IL60095     		NONE OTHER PUBLIC CHARITY GENERAL 6,000
    PEF ISRAEL ENDOWMENT FUND
    630 THIRD AVE RM 1500
    NEW YORK,NY10017     		NONE OTHER PUBLIC CHARITY GENERAL 36,000
    RAINBOW CHILD DEVELOPMENT CENTER
    10 EDWARD ST
    WORCESTER,MA01605     		NONE OTHER PUBLIC CHARITY GENRAL 2,000
    SALEM COMMUNITY CORP
    70 BRIARWOOD CIR
    WORCESTER,MA01606     		NONE OTHER PUBLIC CHARITY GENERAL 2,000
    ST JOHN'S FOOD FOR THE POOR CENTER
    44 TEMPLE ST
    WORCESTER,MA01604     		NONE OTHER PUBLIC CHARITY GENERAL 2,100
    ST PETER'S CATHOLIC CHURCH
    929 MAIN ST
    WORCESTER,MA01610     		NONE OTHER PUBLIC CHARITY GENERAL 3,600
    TEMPLE AHAVAT SHALOM
    18200 RINALDI PL
    NORTHRIDGE,CA91326     		NONE OTHER PUBLIC CHARITY GENERAL 2,200
    UMASS MEMORIAL MEDICAL CENTER
    306 BELMONT STREET
    WORCESTER,MA01604     		NONE OTHER PUBLIC CHARITY GENERAL 1,800
    UMMF - HUDSON HOAGLAND SOCIETY
    55 N LAKE AVE
    WORCESTER,MA01655     		NONE OTHER PUBLIC CHARITY GENERAL 1,000
    UNITED WAY OF CENTRAL MA
    484 MAIN ST
    WORCESTER,MA01608     		NONE OTHER PUBLIC CHARITY GENERAL 1,500
    WATER4 MERCY
    3026 OAKMONT DR
    CLEARWATER,FL33761     		NONE OTHER PUBLIC CHARITY GENERAL 1,980
    WORCESTER JEWISH COMMUNITY CENTER
    WORCESTER JEWISH COMMUNITY CENTER
    WORCESTER,MA01609     		NONE OTHER PUBLIC CHARITY GENERAL 18,375
    WORCESTER PUBLIC LIBRARY FOUNDATION
    SALEM ST
    WORCESTER,MA01609     		NONE OTHER PUBLIC CHARITY GENERAL 3,600
    WORCESTER STATE FOUNDATION INC
    486 CHANDLER ST
    WORCESTER,MA01602     		NONE OTHER PUBLIC CHARITY GENERAL 2,200
    YMCA OF CENTRAL MA
    766 MAIN ST
    WORCESTER,MA01610     		NONE OTHER PUBLIC CHARITY GENERAL 4,750
    AGE FRIENDLY INSTITUTE
    204 2ND AVE
    WALTHAM,MA02451     		NONE OTHER PUBLIC CHARITY GENERAL 2,500
    CENTRAL MA JEWISH THEATRE
    11 SALISBURY HILL BLVD
    WORCESTER,MA01609     		NONE OTHER PUBLIC CHARITY GENERAL 1,000
    SUMMIT ACADEMY
    15 JAMESBURY DR
    WORCESTER,MA01609     		NONE OTHER PUBLIC CHARITY GENERAL 1,800
    DRESS FOR SUCCESS WORCESTER
    484 MAIN ST
    WORCESTER,MA01608     		NONE OTHER PUBLIC CHARITY GENERAL 1,800
    HUMANE SOCIETY OF GREATER NASHUA
    24 FERRY ROAD
    NASHUA,NH03064     		NONE OTHER PUBLIC CHARITY GENERAL 1,000
    JEREMIAHS INN
    1059 MAIN STREET
    WORCESTER,MA01603     		NONE OTHER PUBLIC CHARITY GENERAL 1,980
    MASS GENERAL HOSPITAL
    125 NASHUA STREET SUITE 540
    BOSTON,MA02114     		NONE OTHER PUBLIC CHARITY GENERAL 28,000
    NORTH HIGH SCHOOL
    140 HARRINGTON WAY
    WORCESTER,MA01604     		NONE OTHER PUBLIC CHARITY GENERAL 1,000
    RALPH BUNCHE INSTITUTE FOR INTERNATIONAL STUDIES
    365 5TH AVE
    NEW YORK,NY10016     		NONE OTHER PUBLIC CHARITY GENERAL 1,800
    SAINT ANTOINE RESIDENCE
    10 RHODES AVENUE
    NORTH SMITHFIELD,RI02896     		NONE OTHER PUBLIC CHARITY GENERAL 1,800
    SPORTS ALIVE
    10 ZENITH DR
    WORCESTER,MA01602     		NONE OTHER PUBLIC CHARITY GENERAL 1,800
    THE CASA PROJECT
    100 GROVE ST 403
    WORCESTER,MA01605     		NONE OTHER PUBLIC CHARITY GENERAL 1,700
    YOUNG JUDAEA
    575 8TH AVE 11TH FL
    NEW YORK,NY10018     		NONE OTHER PUBLIC CHARITY GENERAL 1,800
    Total .................................bullet 3a 568,634
    bApproved for future payment
    Total .................................bullet 3b 0
    Form 990-PF (2021)
    Form 990-PF (2021)
    Page 12
    Part XV-A
    Analysis of Income-Producing Activities
    Enter gross amounts unless otherwise indicated. Unrelated business income Excluded by section 512, 513, or 514 (e)
    Related or exempt
    function income
    (See instructions.)
    1Program service revenue: (a)
    Business code     		(b)
    Amount     		(c)
    Exclusion code     		(d)
    Amount
    a
    b
    c
    d
    e
    f
    gFees and contracts from government agencies          
    2 Membership dues and assessments ....          
    3 Interest on savings and temporary cash
    investments ...........     		         
    4 Dividends and interest from securities ....          
    5 Net rental income or (loss) from real estate:
    aDebt-financed property......          
    bNot debt-financed property.....          
    6 Net rental income or (loss) from personal property          
    7 Other investment income .....          
    8 Gain or (loss) from sales of assets other than
    inventory ............     		    18 1,194,575  
    9 Net income or (loss) from special events:          
    10 Gross profit or (loss) from sales of inventory          
    11 Other revenue: a
    b
    c
    d
    e
    12 Subtotal. Add columns (b), (d), and (e) .. 0 1,639,202 0
    13Total. Add line 12, columns (b), (d), and (e)..................
    13
    1,639,202
    (See worksheet in line 13 instructions to verify calculations.)
    Part XV-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 XV-A contributed importantly to
    the accomplishment of the foundation’s exempt purposes (other than by providing funds for such purposes). (See
    instructions.)
    Form 990-PF (2021)
    Form 990-PF (2021)
    Page 13
    Part XVI
    Information Regarding Transfers To and Transactions and Relationships With Noncharitable Exempt Organizations
    1
    Did the organization directly or indirectly engage in any of the following with any other organization described in section 501(c) (other than section 501(c)(3) organizations) or in section 527, relating to political organizations?
    Yes
    No
    a
    Transfers from the reporting foundation to a noncharitable exempt organization of:
    (1) Cash...................................
    1a(1)
     
    No
    (2) Other assets.................................
    1a(2)
     
    No
    b
    Other transactions:
    (1) Sales of assets to a noncharitable exempt organization....................
    1b(1)
     
    No
    (2) Purchases of assets from a noncharitable exempt organization..................
    1b(2)
     
    No
    (3) Rental of facilities, equipment, or other assets.......................
    1b(3)
     
    No
    (4) Reimbursement arrangements...........................
    1b(4)
     
    No
    (5) Loans or loan guarantees.............................
    1b(5)
     
    No
    (6) Performance of services or membership or fundraising solicitations................
    1b(6)
     
    No
    c
    Sharing of facilities, equipment, mailing lists, other assets, or paid employees..............
    1c
     
    No
    d
    If the answer to any of the above is "Yes," complete the following schedule. Column (b) should always show the fair market value
    of the goods, other assets, or services given by the reporting foundation. If the foundation received less than fair market value
    in any transaction or sharing arrangement, show in column (d) the value of the goods, other assets, or services received.
    (a) Line No. (b) Amount involved (c) Name of noncharitable exempt organization (d) Description of transfers, transactions, and sharing arrangements
    2a
    Is the foundation directly or indirectly affiliated with, or related to, one or more tax-exempt organizations
    described in section 501(c) (other than section 501(c)(3)) or in section 527? ...........
    b
    If "Yes," complete the following schedule.

    (a) Name of organization (b) Type of organization (c) Description of relationship
    Sign Here
    Under penalties of perjury, I declare that I have examined this return, including accompanying schedules and statements, and to the best of my knowledge and belief, it is true, correct, and complete. Declaration of preparer (other than taxpayer) is based on all information of which preparer has any knowledge.
    Bullet Bullet
    May the IRS discuss this return
    with the preparer shown below?
    See instructions.
    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 (2021)
    Additional Data


    Software ID:  
    Software Version:  


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

    Arrow Bullet Attach to Form 990, 990-EZ, or 990-PF.
    Arrow Bullet Go to www.irs.gov/Form990 for the latest information.
    OMB No. 1545-0047
    2021
    Name of the organization
    MELVIN S CUTLER CHARITABLE FOUNDATION
    C/O GREENBERGROSENBLATT KULL & BITSOLI
    Employer identification number

    04-2733957
    Organization type (check one):
    Filers of:
    Section:
    Form 990 or 990-EZ






    Form 990-PF




    Check if your organization is covered by the General Rule or a Special Rule.  
    Note: Only a section 501(c)(7), (8), or (10) organization can check boxes for both the General Rule and a Special Rule. See instructions.
    General Rule
    Special Rules
    ......... Arrow Bullet $  
    Caution: An organization that isn't covered by the General Rule and/or the Special Rules doesn't file Schedule B (Form 990,
    990-EZ, or 990-PF), but it must answer “No” on Part IV, line 2, of its Form 990; or check the box on line H of its Form 990-EZ
    or on its Form 990PF, Part I, line 2, to certify that it doesn't meet the filing requirements of Schedule B (Form 990,
    990-EZ, or 990-PF).
    For Paperwork Reduction Act Notice, see the Instructions
    for Form 990, 990-EZ, or 990-PF.
    Cat. No. 30613XSchedule B (Form 990) (2021)
    Schedule B (Form 990) (2021) Page 2
    Name of organization
    MELVIN S CUTLER CHARITABLE FOUNDATION
    C/O GREENBERGROSENBLATT KULL & BITSOLI         		Employer identification number
    04-2733957
    Part I
    Contributors
    Contributors (see instructions). Use duplicate copies of Part I if additional space is needed.
    (a)
    No.    		 (b)
    Name, address, and ZIP + 4    		 (c)
    Total contributions    		 (d)
    Type of contribution
    1
    MELVIN S CUTLER
    PO BOX 16903
     
    CLEARWATER, FL33766

    		$ 467,550


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

    		$  


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

    		$  


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

    		$  


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

    		$  


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

    		$  


    (Complete Part II for noncash contributions.)
    Schedule B (Form 990) (2021)
    Schedule B (Form 990) (2021)
    Page 3
    Name of organization
    MELVIN S CUTLER CHARITABLE FOUNDATION
    C/O GREENBERGROSENBLATT KULL & BITSOLI         		Employer identification number

    04-2733957
    Part II
    Noncash Property (see instructions). Use duplicate copies of Part II if additional space is needed.
    (a)
    No. from Part I    		 (b)
    Description of noncash property given    		 (c)
    FMV (or estimate)
    (See instructions)     		(d)
    Date received
    1
    		 22,500 SHARES PEOPLES UNITED FINANCIAL INC $ 467,550 2022-03-03
    (a)
    No. from Part I    		 (b)
    Description of noncash property given    		 (c)
    FMV (or estimate)
    (See instructions)     		(d)
    Date received
     
    		$    
    (a)
    No. from Part I    		 (b)
    Description of noncash property given    		 (c)
    FMV (or estimate)
    (See instructions)     		(d)
    Date received
     
    		$    
    (a)
    No. from Part I    		 (b)
    Description of noncash property given    		 (c)
    FMV (or estimate)
    (See instructions)     		(d)
    Date received
     
    		$    
    (a)
    No. from Part I    		 (b)
    Description of noncash property given    		 (c)
    FMV (or estimate)
    (See instructions)     		(d)
    Date received
     
    		$    
    (a)
    No. from Part I    		 (b)
    Description of noncash property given    		 (c)
    FMV (or estimate)
    (See instructions)     		(d)
    Date received
     
    		$    
    Schedule B (Form 990) (2021)
    Schedule B (Form 990) (2021)
    Page 4
    Name of organization
    MELVIN S CUTLER CHARITABLE FOUNDATION
    C/O GREENBERGROSENBLATT KULL & BITSOLI         		Employer identification number

    04-2733957
    Part III
    Exclusively religious, charitable, etc., contributions to organizations described in section 501(c)(7), (8), or (10) that total more than $1,000 for the year from any one contributor. Complete columns (a) through (e) and the following line entry. For organizations completing Part III, enter the total of exclusively religious, charitable, etc., contributions of $1,000 or less for the year. (Enter this information once. See instructions.) Arrow Bullet$  
    Use duplicate copies of Part III if additional space is needed.
    (a)
    No. from Part I    		 (b) Purpose of gift (c) Use of gift (d) Description of how gift is held
     
    (e) Transfer of gift
    Transferee's name, address, and ZIP 4 Relationship of transferor to transferee
     
     
         
     
    (a)
    No. from Part I    		 (b) Purpose of gift (c) Use of gift (d) Description of how gift is held
     
    (e) Transfer of gift
    Transferee's name, address, and ZIP 4 Relationship of transferor to transferee
     
     
         
     
    (a)
    No. from Part I    		 (b) Purpose of gift (c) Use of gift (d) Description of how gift is held
     
    (e) Transfer of gift
    Transferee's name, address, and ZIP 4 Relationship of transferor to transferee
     
     
         
     
    (a)
    No. from Part I    		 (b) Purpose of gift (c) Use of gift (d) Description of how gift is held
     
    (e) Transfer of gift
    Transferee's name, address, and ZIP 4 Relationship of transferor to transferee
     
     
         
     
    Schedule B (Form 990) (2021)
    Additional Data


    Software ID:  
    Software Version:  

    TY 2021 AccountingFeesSchedule
    Name:
    MELVIN S CUTLER CHARITABLE FOUNDATION
     
    C/O GREENBERGROSENBLATT KULL & BITSOLI
    EIN:
    04-2733957
    Category Amount Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
    ACCOUNTING FEES 6,117 6,117   0

    TY 2021 InvestmentsCorpBondsSchedule
    Name:
    MELVIN S CUTLER CHARITABLE FOUNDATION
     
    C/O GREENBERGROSENBLATT KULL & BITSOLI
    EIN:
    04-2733957
    Name of Bond End of Year Book Value End of Year Fair Market Value
    BONDS 1,068,906 1,105,798

    TY 2021 InvestmentsCorpStockSchedule
    Name:
    MELVIN S CUTLER CHARITABLE FOUNDATION
     
    C/O GREENBERGROSENBLATT KULL & BITSOLI
    EIN:
    04-2733957
    Name of Stock End of Year Book Value End of Year Fair Market Value
    STOCKS 10,018,776 10,930,379

    TY 2021 InvestmentsGovtObligationsSch
    Name:
    MELVIN S CUTLER CHARITABLE FOUNDATION
     
    C/O GREENBERGROSENBLATT KULL & BITSOLI
    EIN:
    04-2733957
    US Government Securities - End of Year Book Value:

    393,882
    US Government Securities - End of Year Fair Market Value:

    394,137
    State & Local Government Securities - End of Year Book Value:


    0
    State & Local Government Securities - End of Year Fair Market Value:


    0


    TY 2021 OtherExpensesSchedule
    Name:
    MELVIN S CUTLER CHARITABLE FOUNDATION
     
    C/O GREENBERGROSENBLATT KULL & BITSOLI
    EIN:
    04-2733957
    Description Revenue and Expenses per Books Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
    MASS FILING FEE 500 500   0
    BANK SERVICE CHARGES 481 481   0
    OFFICE SUPPLIES 336 0   0
    ENABLE MAINSTREAM PARTNERS K-1 62,079 62,079   0


    TY 2021 OtherIncomeSchedule2
    Name:
    MELVIN S CUTLER CHARITABLE FOUNDATION
     
    C/O GREENBERGROSENBLATT KULL & BITSOLI
    EIN:
    04-2733957
    Description Revenue And Expenses Per Books Net Investment Income Adjusted Net Income
    SETTLEMENT FUNDS 9,501 9,501 9,501
    OTHER INCOME 12,651 12,651 12,651


    TY 2021 OtherLiabilitiesSchedule
    Name:
    MELVIN S CUTLER CHARITABLE FOUNDATION
     
    C/O GREENBERGROSENBLATT KULL & BITSOLI
    EIN:
    04-2733957
    Description Beginning of Year - Book Value End of Year - Book Value
    FEDERAL TAXES PAYABLE 4,412 14,157


    TY 2021 OtherProfessionalFeesSchedule
    Name:
    MELVIN S CUTLER CHARITABLE FOUNDATION
     
    C/O GREENBERGROSENBLATT KULL & BITSOLI
    EIN:
    04-2733957
    Category Amount Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
    INVESTMENT ADVISORY FEES 16,689 16,689   0


    TY 2021 TaxesSchedule
    Name:
    MELVIN S CUTLER CHARITABLE FOUNDATION
     
    C/O GREENBERGROSENBLATT KULL & BITSOLI
    EIN:
    04-2733957
    Category Amount Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
    FEDERAL 21,561 0   0
    FOREIGN TAX 2,139 2,139   0