Form990-PF

Department of the Treasury
Internal Revenue Service

Return of Private Foundation
or Section 4947(a)(1) Trust Treated as Private Foundation
right arrowDo not enter social security numbers on this form as it may be made public.
right arrowGo to www.irs.gov/Form990PF for instructions and the latest information.
OMB No. 1545-0047
2023
Open to Public Inspection
For calendar year 2023, or tax year beginning 01-01-2023 , and ending 12-31-2023
Name of foundation
COGSWELL BENEVOLENT TRUST
 
Number and street (or P.O. box number if mail is not delivered to street address)116 SOUTH RIVER ROAD E-1
  Room/suite
City or town, state or province, country, and ZIP or foreign postal code
BEDFORD, NH03110
A Employer identification number

02-0235690
B Telephone number (see instructions)

(603) 622-4013
C right arrow
G Check all that apply:

D 1. Foreign organizations, check here............. right arrow
2. Foreign organizations meeting the 85%
test, check here and attach computation ... right arrow
E right arrow
H Check type of organization:
F right arrow
I Fair market value of all assets at end
of year (from Part II, col. (c),
line 16)right arrow$38,846,117J Accounting method:
 
(Part I, column (d) must be on cash basis.)
Part I Analysis of Revenue and Expenses (The total of amounts in columns (b), (c), and (d) may not necessarily equal the amounts in column (a) (see instructions).) (a) Revenue and
expenses per
books 		(b) Net investment
income 		(c) Adjusted net
income 		(d) Disbursements
for charitable
purposes
(cash basis only)
Revenue 1 Contributions, gifts, grants, etc., received (attach schedule)  
2 Check right arrow.............
3 Interest on savings and temporary cash investments 80,073    
4 Dividends and interest from securities... 843,978 843,978  
5a Gross rents............      
b Net rental income or (loss)  
6a Net gain or (loss) from sale of assets not on line 10 674,433
b Gross sales price for all assets on line 6a 11,121,983
7 Capital gain net income (from Part IV, line 2)... 674,433
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
List of Attached Documents:
// Content
3,383 0  
12 Total. Add lines 1 through 11........ 1,601,867 1,518,411  
Operating and Administrative Expenses 13 Compensation of officers, directors, trustees, etc. 90,000 45,000   45,000
14 Other employee salaries and wages...... 43,500 21,750   21,750
15 Pension plans, employee benefits.......        
16a Legal fees (attach schedule)......... Click to see attachment
List of Attached Documents:
// Content
3,038 1,519   1,519
b Accounting fees (attach schedule)....... Click to see attachment
List of Attached Documents:
// Content
16,365 8,183   8,182
c Other professional fees (attach schedule).... Click to see attachment
List of Attached Documents:
// Content
198,864 198,864   0
17 Interest...............        
18 Taxes (attach schedule) (see instructions)... Click to see attachment
List of Attached Documents:
// Content
112,341 3,622   1,664
19 Depreciation (attach schedule) and depletion...      
20 Occupancy.............. 8,071 4,036   4,035
21 Travel, conferences, and meetings....... 2,000 1,000   1,000
22 Printing and publications..........        
23 Other expenses (attach schedule)....... Click to see attachment
List of Attached Documents:
// Content
33,495 16,748   16,747
24 Total operating and administrative expenses.
Add lines 13 through 23.......... 507,674 300,722   99,897
25 Contributions, gifts, grants paid....... 2,139,364 2,139,364
26 Total expenses and disbursements. Add lines 24 and 25 2,647,038 300,722   2,239,261
27 Subtract line 26 from line 12:
a Excess of revenue over expenses and disbursements -1,045,171
b Net investment income (if negative, enter -0-) 1,217,689
c Adjusted net income (if negative, enter -0-)...  
For Paperwork Reduction Act Notice, see instructions.
Cat. No. 11289X Form 990-PF (2023)
Form 990-PF (2023)
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............. 1,414,989 1,035,413 1,035,413
2 Savings and temporary cash investments.........      
3 Accounts receivable right arrow  
Less: allowance for doubtful accounts right arrow        
4 Pledges receivable right arrow  
Less: allowance for doubtful accounts right arrow        
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) right arrow  
Less: allowance for doubtful accounts right arrow        
8 Inventories for sale or use..............      
9 Prepaid expenses and deferred charges..........      
10a Investments—U.S. and state government obligations (attach schedule)      
b Investments—corporate stock (attach schedule)....... 20,032,155 Click to see attachment
List of Attached Documents:
// Content
20,439,314 		27,861,284
c Investments—corporate bonds (attach schedule)....... 11,488,795 Click to see attachment
List of Attached Documents:
// Content
10,416,041 		9,949,420
11 Investments—land, buildings, and equipment: basis right arrow  
Less: accumulated depreciation (attach schedule) right arrow        
12 Investments—mortgage loans.............      
13 Investments—other (attach schedule)..........      
14 Land, buildings, and equipment: basis right arrow  
Less: accumulated depreciation (attach schedule) right arrow        
15 Other assets (describe right arrow)      
16 Total assets (to be completed by all filers—see the
instructions. Also, see page 1, item I) 32,935,939 31,890,768 38,846,117
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 right arrow)    
23 Total liabilities (add lines 17 through 22)......... 0 0
Net Assets or Fund Balances Foundations that follow FASB ASC 958, check here right arrow
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 right arrow
and complete lines 26 through 30.
26 Capital stock, trust principal, or current funds........ 32,935,939 31,890,768
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)..... 32,935,939 31,890,768
30 Total liabilities and net assets/fund balances (see instructions). 32,935,939 31,890,768
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
32,935,939
2
Enter amount from Part I, line 27a .....................
2
-1,045,171
3
Other increases not included in line 2 (itemize) right arrow
3
0
4
Add lines 1, 2, and 3 ..........................
4
31,890,768
5
Decreases not included in line 2 (itemize) right arrow
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
31,890,768
Form 990-PF (2023)
Form 990-PF (2023)
Page 3
Part IV
Capital Gains and Losses for Tax on Investment Income
(a) List and describe the kind(s) of property sold (e.g., real estate,
2-story brick warehouse; or common stock, 200 shs. MLC Co.)		 (b)
How acquired
P—Purchase
D—Donation 		(c)
Date acquired
(mo., day, yr.) 		(d)
Date sold
(mo., day, yr.)
1 a RBC - 19012 CAP GAIN DIST P    
b RBC - 16575 CAP GAIN DIST P    
c RBC - 19012 P    
d RBC - 19012 P    
e RBC - 19012 P    
RBC - 61575 P    
RBC - 61575 P    
RBC - 49055 P    
RBC - 49055 P    
RBC - 45139 P    
RBC - 45139 P    
RBC 49051 P    
RBC - 49051 P    
RBC - 27112 P    
RBC - 27112 P    
RBC - 27112 P    
RBC - 74364 P    
RBC - 74364 P    
RBC - 23312 P    
RBC - 92511 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 14,243     14,243
b 6,848     6,848
c 1,096,753   763,264 333,489
d 678,821   578,611 100,210
e 1,492,455   1,457,663 34,792
583,816   569,206 14,610
841,654   802,979 38,675
12,119   8,891 3,228
133,004   92,472 40,532
91,000   90,283 717
270,000   269,977 23
163,796   141,873 21,923
501,221   344,464 156,757
199,649   215,327 -15,678
264,583   269,172 -4,589
3,324,554   3,702,999 -378,445
43,084   59,332 -16,248
434,688   473,632 -38,944
885,067   520,736 364,331
84,628   86,669 -2,041
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       14,243
b       6,848
c       333,489
d       100,210
e       34,792
      14,610
      38,675
      3,228
      40,532
      717
      23
      21,923
      156,757
      -15,678
      -4,589
      -378,445
      -16,248
      -38,944
      364,331
      -2,041
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 2 674,433
3 Net short-term capital gain or (loss) as defined in sections 1222(5) and (6):
If gain, also enter in Part I, line 8, column (c) (see instructions). If (loss), enter -0-
in Part I, line 8 ................... 		Bracket 3  
Part V
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 right arrow 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) 1 16,926
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 16,926
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 16,926
6 Credits/Payments:
a 2023 estimated tax payments and 2022 overpayment credited to 2023 6a 82,729
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 82,729
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.......right arrow 9  
10 Overpayment. If line 7 is more than the total of lines 5 and 8, enter the amount overpaid...right arrow 10 65,803
11 Enter the amount of line 10 to be: Credited to 2024 estimated taxright arrow65,803 Refundedright arrow 11 0
Form 990-PF (2023)
Form 990-PF (2023)
Page 4
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. right arrow$ 0(2) On foundation managers.right arrow$ 0
e
Enter the reimbursement (if any) paid by the foundation during the year for political expenditure tax imposed
on foundation managers.right arrow$ 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:
round bullet By language in the governing instrument, or
round bullet 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)
right arrowNH
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 2023 or the taxable year beginning in 2023? 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
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 addressright arrowN/A
14
The books are in care ofright arrowCHARLES GOODWIN Telephone no.right arrow (603) 622-4013

Located atright arrow116 SOUTH RIVER ROAD E-1BEDFORDNH ZIP+4right arrow03110
15
Section 4947(a)(1) nonexempt charitable trusts filing Form 990-PF in lieu of Form 1041 —check here .........right arrow
and enter the amount of tax-exempt interest received or accrued during the year ........right arrow
15
 
16 At any time during calendar year 2023, 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 right arrow
Form 990-PF (2023)
Form 990-PF (2023)
Page 5
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)
 
No
(4) Pay compensation to, or pay or reimburse the expenses of, a disqualified person? ............
1a(4)
 
No
(5) Transfer any income or assets to a disqualified person (or make any of either available
for the benefit or use of a disqualified person)? ......................
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
 
 
c
Organizations relying on a current notice regarding disaster assistance check here ........right arrow
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 2023? .............
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 2023, did the foundation have any undistributed income (Part XII, lines 6d
and 6e) for tax year(s) beginning before 2023?....................
2a
 
No
If "Yes," list the years right arrow20, 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.
right arrow20, 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 2023 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 2023.) .....................
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 2023? ..
4b
 
No
Form 990-PF (2023)
Form 990-PF (2023)
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
Organizations relying on a current notice regarding disaster assistance check .........right arrow
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
CHARLES GOODWIN TRUSTEE
20.00 		30,000 0 0
951 STRAW HILL
MANCHESTER,NH03104
PETER KACHAVOS TRUSTEE
20.00 		30,000 0 0
8 BEACH PLUM WAY
HAMPTON,NH03842
MARK NORTHRIDGE TRUSTEE
20.00 		30,000 0 0
344 DREW HILL ROAD
ALTON,NH03809
2 Compensation of five highest-paid employees (other than those included on line 1—see instructions). If none, enter “NONE."
(a) Name and address of each employee paid more than $50,000 (b) Title, and average
hours per week
devoted to position 		(c) Compensation (d) Contributions to
employee benefit
plans and deferred
compensation 		(e) Expense account,
other allowances
NONE
Total number of other employees paid over $50,000...................right arrow 0
Form 990-PF (2023)
Form 990-PF (2023)
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
RBC WEALTH MANAGEMENT INVESTMENT MANAGEMENT 187,505
9 TRAFALGAR SQUARE
NASHUA,NH03063
Total number of others receiving over $50,000 for professional services.............right arrow0
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.........................right arrow0
Form 990-PF (2023)
Form 990-PF (2023)
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
35,846,596
b
Average of monthly cash balances.......................
1b
1,454,298
c
Fair market value of all other assets (see instructions)................
1c
0
d
Total (add lines 1a, b, and c).........................
1d
37,300,894
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
37,300,894
4
Cash deemed held for charitable activities. Enter 1.5% (0.015) of line 3 (for greater amount, see
instructions) .............................
4
559,513
5
Net value of noncharitable-use assets. Subtract line 4 from line 3. ............
5
36,741,381
6
Minimum investment return. Enter 5% (0.05) of line 5................
6
1,837,069
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
1,837,069
2a
Tax on investment income for 2022 from Part V, line 5.......
2a
16,926
b
Income tax for 2022. (This does not include the tax from Part V.) ...
2b
 
c
Add lines 2a and 2b............................
2c
16,926
3
Distributable amount before adjustments. Subtract line 2c from line 1............
3
1,820,143
4
Recoveries of amounts treated as qualifying distributions................
4
0
5
Add lines 3 and 4............................
5
1,820,143
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
1,820,143
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
2,239,261
b
Program-related investments—total from Part VIII-B..................
1b
0
2
Amounts paid to acquire assets used (or held for use) directly in carrying out charitable, etc.,
purposes...............................
2
 
3
Amounts set aside for specific charitable projects that satisfy the:
a
Suitability test (prior IRS approval required)....................
3a
 
b
Cash distribution test (attach the required schedule) .................
3b
 
4
Qualifying distributions. Add lines 1a through 3b. Enter here and on Part XII, line 4. .......
4
2,239,261
Form 990-PF (2023)
Form 990-PF (2023)
Page 9
Part XII
Undistributed Income (see instructions)
(a)
Corpus 		(b)
Years prior to 2022 		(c)
2022 		(d)
2023
1 Distributable amount for 2023 from Part X, line 7 1,820,143
2 Undistributed income, if any, as of the end of 2022:
a Enter amount for 2022 only....... 1,851,521
b Total for prior years:2021, 20, 20 196,169
3 Excess distributions carryover, if any, to 2022:
a From 2018......  
b From 2019......  
c From 2020......  
d From 2021......  
e From 2022......  
f Total of lines 3a through e ........ 0
4Qualifying distributions for 2023 from Part
XI, line 4: right arrow$ 2,239,261
a Applied to 2022, but not more than line 2a 1,851,521
b Applied to undistributed income of prior years
(Election required—see instructions)..... 		Click to see attachment
List of Attached Documents:
// Content
196,169
c Treated as distributions out of corpus (Election
required—see instructions)........ 		0
d Applied to 2023 distributable amount..... 191,571
e Remaining amount distributed out of corpus 0
5 Excess distributions carryover applied to 2023. 0 0
(If an amount appears in column (d), the
same amount must be shown in column (a).)
6Enter the net total of each column as
indicated below:
a Corpus. Add lines 3f, 4c, and 4e. Subtract line 5 0
b Prior years’ undistributed income. Subtract
line 4b from line 2b .......... 		0
c Enter the amount of prior years’ undistributed
income for which a notice of deficiency has
been issued, or on which the section 4942(a)
tax has been previously assessed...... 		0
d Subtract line 6c from line 6b. Taxable amount
—see instructions ........... 		0
e Undistributed income for 2022. Subtract line
4a from line 2a. Taxable amount—see
instructions ............. 		0
f Undistributed income for 2023. Subtract
lines 4d and 5 from line 1. This amount must
be distributed in 2024 .......... 		1,628,572
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 2018 not
applied on line 5 or line 7 (see instructions) ... 		0
9 Excess distributions carryover to 2024.
Subtract lines 7 and 8 from line 6a ...... 		0
10 Analysis of line 9:
a Excess from 2019....  
b Excess from 2020....  
c Excess from 2021....  
d Excess from 2022....  
e Excess from 2023....  
Form 990-PF (2023)
Form 990-PF (2023)
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 2023, enter the date of the ruling ...... right arrow
1929-09-28
b Check box to indicate whether the organization is a private operating foundation described in section or
2a Enter the lesser of the adjusted net
income from Part I or the minimum
investment return from Part IX for each
year listed .......... 		Tax year Prior 3 years (e) Total
(a) 2023 (b) 2022 (c) 2021 (d) 2020
         
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).)
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 right arrow
aThe name, address, and telephone number or e-mail address of the person to whom applications should be addressed:
COGSWELL BENEVOLENT TRUST
116 SOUTH RIVER ROAD E-1
BEDFORD,NH03110
(603) 622-4013
bThe form in which applications should be submitted and information and materials they should include:
APPLICATION WITH COPY OF 501(C)(3) DETERMINATION LETTER
cAny submission deadlines:
NONE
dAny restrictions or limitations on awards, such as by geographical areas, charitable fields, kinds of institutions, or other
factors:
90% OF AWARDS HAVE TO STAY IN NEW HAMPSHIRE PER TRUST DOCUMENT
Form 990-PF (2023)
Form 990-PF (2023)
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

AMERICAN DIABETES ASSOCIATION OF NEW ENGLAND

146 CLIFFORD STREET
PROVIDENCE,RI02903 		NONE 501(C)(3) CAMP CAREFREE FOR NH YOUTH 10,000

AMERICAN RED CROSS OF NEW HAMPSHIRE

2 MAITLAND STREET
CONCORD,NH03301 		NONE 501(C)(3) HOME FIRE FINANCIAL ASSISTANCE 12,000

APPALACHIAN MOUNTAIN CLUB

10 CITY SQUARE
BOSTON,MA02129 		NONE 501(C)(3) SUSTAINED PLANT-BASED EDUCATIONAL PROGRAM FOR COOS COUNTY YOUTH 7,500

AVIATION MUSEUM OF NH

27 NAVIGATION RD
LONDONDERRY,NH03053 		NONE 501(C)(3) PUBLISH A NON-FICTION BOOK ON LIFE AT GRENIER AIR FIELD 4,400

BARTON CENTER FOR DIABETES EDUCATION INC

PO BOX 356
NORTH OXFORD,MA01537 		NONE 501(C)(3) CAMPERSHIP FUND 25,000

BEKTASH TEMPLE

189 PEMBROKE ROAD
CONCORD,NH03302 		NONE 501(C)(3) $50K EACH TO BOSTON SHRINE HOSPITAL, SPRINGFIELD SHRINE HOSP & MONTREAL SHRINE HOSPITAL 150,000

BELKNAP HOUSE

200 COURT ST
LACONIA,NH03246 		NONE 501(C)(3) INSTALL HANDICAP RAMP 5,000

BEST BUDDIES NH

555 AUBURN ST
MANCHESTER,NH03103 		NONE 501(C)(3) NH SCHOOL FRIENDSHIP & LEADERSHIP PROGRAM 5,000

BOYS & GIRLS CLUB OF GREATER SALEM

3 GEREMONTY DR
SALEM,NH03079 		NONE 501(C)(3) UPGRADE INFORMATIONAL TECHNOLOGY RESOURCE 10,000

BOYS & GIRLS CLUB OF MANCHESTER

555 UNION STREET
MANCHESTER,NH03104 		NONE 501(C)(3) 2ND PHASE OF NEW PLAYGROUND & OTHER NEEDS 50,000

BREATH NH

141 HOLLIS STREET
MANCHESTER,NH03101 		NONE 501(C)(3) SUPPORT VAPING UNVEILED PROGRAMMING 15,000

CAMP SUNSHINE

35 ACADIA RD
CASCO,ME04015 		NONE 501(C)(3) FAMILY RETREAT PROGRAM FOR NH FAMILIES 5,000

CANDIA TOWN OF

74 HIGH STREET
CANDIA,NH03034 		NONE GOV GENERAL DONATION ACCOUNT TO ASSIST THOSE IN NEED 2,500

CANTERBURY SHAKER VILLAGE

288 SHAKER RD
CANTERBURY,NH03224 		NONE 501(C)(3) REPLACE ROOF ON BRETHEN'S SHOP 15,000

CASA NEW HAMPSHIRE

PO BOX 1327
MANCHESTER,NH03105 		NONE 501(C)(3) FUND RECRUITMENT, SCREENING, TRAINING, & SUPERVISION OF GUARDIAN AD LITEM VOLUNTEERS 50,000

CLAREMONT SOUP KITCHEN

53 CENTRAL STREET
CLAREMONT,NH03743 		NONE 501(C)(3) SOUP KITCHEN & FOOD PANTRY SUPPORT 2,500

COMMUNITY KITCHEN INC

37 MECHANIC ST
KEENE,NH03431 		NONE 501(C)(3) $10,000 FOR COALITION OF FOOD PANTRYS & $2,500 FOR FALL MOUNTAIN FOOD SHELF 12,500

CONCORD CHORALE

PO BOX 160
CONCORD,NH03302 		NONE 501(C)(3) TRANSPORTATION FOR CHORALE TO PERFORM STABAT MATER CONCERT IN KEENE 5,000

CONCORD HOSPITAL TRUST

250 PLEASANT ST
CONCORD,NH03301 		NONE 501(C)(3) LINEAR ACCELERATOR FOR PAYSON CENTER FOR CANCER CARE 20,000

CORNUCOPIA PROJECT

49 VOSE RD STE 110
PETERBOROUGH,NH03458 		NONE 501(C)(3) EDUCATIONAL FARM PROGRAM SUPPORT 5,000

DENTAL LIFELINE NETWORK NH

PO BOX 3487
CONCORD,NH03302 		NONE 501(C)(3) DONATED DENTAL SERVICES PROGRAM 5,000

EASTER SEALS NEW HAMPSHIRE

25 LOWELL STREET
MANCHESTER,NH03101 		NONE 501(C)(3) UPGRADES & IMPROVEMENTS TO LANCASTER GAMMON ACADEMY 75,000

FAMILIES IN TRANSITION

122 MARKET ST
MANCHESTER,NH03101 		NONE 501(C)(3) 30TH ANNUAL THANKSGIVING BREAKFAST 25,000

FAMILIES IN TRANSITION

122 MARKET ST
MANCHESTER,NH03101 		NONE 501(C)(3) 33RD ANNUAL WALK AGAINST HUNGER 25,000

FAMILY PROMISE OF SOUTHERN NH

180 LOWELL ROAD
HUDSON,NH03051 		NONE 501(C)(3) SUPPORT DIVERSION/PREVENTION PROGRAM 10,000

FARMSTEADS OF NE

213 CENTER ROAD
HILLSBOROUGH,NH03244 		NONE 501(C)(3) ERECT A FARM STAND AT REDBERRY FARM 12,500

FIRST CONGREGATIONAL CHURCH UNITED CHURCH OF CHRIST

177 N MAIN ST CONCORD
CONCORD,NH03301 		NONE 501(C)(3) FOUNDATION & BRICKWORK RENOVATION 7,500

FRIENDS OF VETERANS

222 HOLIDAY DR STE 20
WHITE RIVER JUNCTION,VT05001 		NONE 501(C)(3) FINANCIAL ASSISTANCE FOR VETERANS & THEIR FAMILIES 5,000

FUTURE IN SIGHT

25 WALKER ST
CONCORD,NH03301 		NONE 501(C)(3) GENERAL OPERATING SUPPORT 25,000

GATEWAYS COMMUNITY SERVICES

144 CANAL ST
NASHUA,NH03064 		NONE 501(C)(3) ADULT COORDINATION PROGRAM 5,000

GATHER

210 W RD 3
PORTSMOUTH,NH03801 		NONE 501(C)(3) MOBILE PANTRY MARKETS, MEALS FOR KIDS PROGRAM & FRESH FOOD BUS 5,000

GIRLS INC OF NH

815 ELM STREET SUITE 4A
MANCHESTER,NH03101 		NONE 501(C)(3) TRANSPORTATION COSTS FOR BUSING 25,000

GIRLS SCOUTS OF THE GREEN & WHITE MOUNTAINS

1 COMMERCE DR
BEDFORD,NH03110 		NONE 501(C)(3) OUTREACH TROOPS PROG 7,500

GRANITE UNITED WAY

22 CONCORD STREET 4TH FLOOR
MANCHESTER,NH03101 		NONE 501(C)(3) MANCHESTER PROUD-FINAL PAYMENT ON 2020 $75,000 PLEDGE FOR SUPPORT 25,000

GRANITE UNITED WAY

22 CONCORD STREET 4TH FLOOR
MANCHESTER,NH03101 		NONE 501(C)(3) WHOLE VILLAGE-SUPPORT SERVICES & PROG. 10,000

GRANITE UNITED WAY

22 CONCORD STREET 4TH FLOOR
MANCHESTER,NH03101 		NONE 501(C)(3) $55,000 FOR 2023 ANNUAL APPEAL & $25,000 FOR LEADER IN ME PROGRAM 80,000

GRAPEVINE FAMILY & COMMUNITY RESOURCE CENTER

4 AIKEN ST
ANTRIM,NH03440 		NONE 501(C)(3) DOUBLE CAPACITY OF MIDDLE SCHOOL AFTERSCHOOL PROGRAM 10,000

GREATER NASHUA DENTAL CONNECTION

31 CROSS ST
NASHUA,NH03064 		NONE 501(C)(3) REPLACE 2 DIGITAL INTRAORAL SENSORS 14,000

GREATER SEACOAST COMMUNITY HEALTH

311 NH-108
SOMERSWORTH,NH03878 		NONE 501(C)(3) BUY HEARING TEST SCREENER, PANIC BUTTON & UPGRADE HARDWARE 23,713

HEALTHY AT HOME

77 NORTHEASTERN BLVD
NASHUA,NH03062 		NONE 501(C)(3) TRANSFORMATIONAL TECHNOLOGY TO MEET 25,000

INTERNATIONAL INSTITUTE OF NEW ENGLAND

470 PINE ST LOWER LEVEL
MANCHESTER,NH03104 		NONE 501(C)(3) SUPPORT MANCHESTER'S LICENSED NURSING ASSISTANT FOR SUCCESS TRAINING PROGRAM 10,000

KURN HATTIN HOMES FOR CHILDREN

708 KURT HATTIN ROAD
WESTMINSTER,VT05158 		NONE 501(C)(3) DEFRAY OUTPATIENT EXPENSES FOR NH CHILDREN 5,600

LIFE MINISTRIES FOOD PANTRY

264 MAIN STREET
WOLFEBORO,NH03894 		NONE 501(C)(3) SUPPORT 2,500

LIVE & LET LIVE FARM INC

20 PARADISE LANE
CHICHESTER,NH03258 		NONE 501(C)(3) OPERATING COSTS & ANIMAL CARE 20,000

MANCHESTER HISTORIC ASSN

220 BEDFORD ST
MANCHESTER,NH03101 		NONE 501(C)(3) NEW ROOF FOR MHA RESEARCH CENTER 30,000

MARGUERITE'S PLACE

87 PALM ST
NASHUA,NH03060 		NONE 501(C)(3) CRITICAL SAFETY REPAIRS TO DECKING & HANDICAP RAMPS FOR TRANSITIONAL HOUSING & CHILD CARE 17,750

MARY & JOHN ELLIOT CHARITABLE FOUNDATION

701 RIVERWAY PLACE BUILDING 7
BEDFORD,NH03110 		NONE 501(C)(3) SUPPORT FOR STUDENT CAREER EXPLORATIONS & INTERNSHIP PROGRAM 75,000

MONADNOCK FAMILY SERVICES

9 VOSE FARM RD 120
PETERBOROUGH,NH03458 		NONE 501(C)(3) CHAIRS, TABLES & KIOSKS FOR COFFEE SHOP 20,000

MONADNOCK UNITED WAY

23 CENTER ST
KEENE,NH03431 		NONE 501(C)(3) SUPPORT EARLY CHILDHOOD REGION 1 INITIATIVE 10,000

NASHUA CHILDREN'S HOME

125 AMHERST STREET
NASHUA,NH03064 		NONE 501(C)(3) OVERHAUL HOME'S PLAYGROUND 20,000

NASHUA POLICE ATHLETIC LEAGUE

52 ASH ST
NASHUA,NH03060 		NONE 501(C)(3) SUMMER EXPERENTIAL LEARNING 25,000

NEW DURHAM FOOD PANTRY

5 MAIN STREET
NEW DURHAM,NH03855 		NONE 501(C)(3) SUPPORT 2,500

NFI NORTH

40 PARK LN
CONTOOCOOK,NH03229 		NONE 501(C)(3) COMPASSIONATE DENTISTRY FUND 20,000

NH AUDUBON

84 SILK FARM ROAD
CONCORD,NH03301 		NONE 501(C)(3) FACILITY IMPROVEMENTS AT PARADISE POINT NATURE CENTER 5,000

NH FOOD BANK

700 E INDUSTRIAL PARK DRIVE
MANCHESTER,NH03109 		NONE 501(C)(3) BUY 56,180 LBS OF FOOD FOR LOW-INCOME NH PEOPLE 50,000

NH FOOD BANK

700 E INDUSTRIAL PARK DRIVE
MANCHESTER,NH03109 		NONE 501(C)(3) SPECIAL YEAR END SUPPORT TO FEED THOSE IN NEED 50,000

NH FOOD BANK

700 E INDUSTRIAL PARK DRIVE
MANCHESTER,NH03109 		NONE 501(C)(3) THANKSGIVING TURKEYS FOR STRUGGLING FAMILIES 50,000

NH HUMANITIES COUNCIL

117 PLEASANT ST
CONCORD,NH03301 		NONE 501(C)(3) SUPPORT 'BIG READ' PROGRAM 10,000

NH PHILHARMONIC ORCHESTRA

44 GEREMONTY DRIVE SEIFERT
PERFORMING ARTS CETNER
SALEM,NH03079 		NONE 501(C)(3) PERFORMANCE COSTS AT TWO DIFFERENT LOCATIONS 5,000

NORTHEAST PASSAGE

121 TECHNOLOGY DRIVE 161
DURHAM,NH03824 		NONE 501(C)(3) BUY KAYAKS & TRAILER FOR DISABLED FOLKS 9,819

ON BELAY

PO BOX 391
NEWMARKET,NH03857 		NONE 501(C)(3) BASES PROGRAMS FOR YOUTH WHO HAVE BEEN IMPACTED BY CANCER 5,000

OSSIPEE CHILDREN'S FUND

PO BOX 685
CENTER OSSIPPEE,NH03814 		NONE 501(C)(3) SPONSOR 5 FULL TIME CHILDREN AWARDS 7,000

REACH OUT & READ

89 SOUTH ST SUITE 201
BOSTON,MA02111 		NONE 501(C)(3) CONTINUE PROGRAM IN MANCHESTER 5,000

SALVATION ARMY MANCHESTER

121 CEDAR STREET
MANCHESTER,NH03101 		NONE 501(C)(3) TO USE WHERE IT WILL DO THE MOST GOOD IN THE MANCHESTER AREA 50,000

SAVINGS PEOPLE'S SMILES

194 PLEASANT ST
CONCORD,NH03301 		NONE 501(C)(3) SUPPORT OUTREACH & ASSIST WITH DENTAL SUPPLIES & 3RD PARTY DENTAL LAB EXPENSES 25,000

SCOTTISH RITE

33 MARRETT RD
LEXINGTON,MA02421 		NONE 501(C)(3) SUPPORT CHARITIES WITH THE GREATEST NEED 2,000

SEACOAST COMMUNITY SCHOOL

100 CAMPUS DR 20
PORTSMOUTH,NH03801 		NONE 501(C)(3) SCHOLARSHIP FUNDING TO FAMILIES FINANCIAL HARDSHIPS 5,000

SEEDS OF FAITH LYDIA'S HOUSE OF HOPE

21 GRAND ST
SOMERSWORTH,NH03878 		NONE 501(C)(3) SUPPORT THRIFT BOUTIQUE FOR LYDIA'S HOUSE OF HOPE 20,000

SOCIETY FOR THE PROTECTION OF NH FORESTS

54 PORTSMOUTH ST
CONCORD,NH03301 		NONE 501(C)(3) ROCKS CONSERVATION AND EDUCATION CENTER 25,000

SONSHINE SOUP KITCHEN

4 CRYSTAL AVE
DERRY,NH03038 		NONE 501(C)(3) FOOD PANTRY SUPPORT 2,500

STEPPING STONES

3 PINE STREET
NASHUA,NH03060 		NONE 501(C)(3) INDEPENDENT LIVING & TRANSITIONAL HOUSING 20,000

SUMMER CAMPS

PO BOX 3432
CONCORD,NH03302 		NONE 501(C)(3) FULL CAMPERSHIPS FOR 30 GIRLS 10,000

FRIENDS OF AINE CENTER

226 COOLIDGE AVE
MANCHESTER,NH03102 		NONE 501(C)(3) GRIEF BACKPACK PROGRAM 25,000

GRANITE YMCA

30 MECHANIC STREET
MANCHESTER,NH03101 		NONE 501(C)(3) ALLARD CENTER'S NEW AQUATIC CENTER 50,000

THE MAYHEW PROGRAM

293 W SHORE RD
BRISTOL,NH03222 		NONE 501(C)(3) UNSTALL CLIVUS COMPOSTING TOILET SYSTEM ON MAYHEW ISLAND 75,000

THOMAS MORE COLLEGE OF LIBERAL ARTS

6 MANCHESTER ST
MERRIMACK,NH03054 		NONE 501(C)(3) ELECTRICAL RENOVATIONS TO MERCY HALL BUILDING 10,000

TRIANGLE CLUB

120 BROADWAY
DOVER,NH03820 		NONE 501(C)(3) ARTS & WELLNESS IN RECOVERY PROGRAMMING 10,000

UNITED NEGRO COLLEGE FUND

15 BROAD STREET
BOSTON,MA02109 		NONE 501(C)(3) 2023-2024 ANNUAL CAMPAIGN 5,000

UPPER ROOM

36 TSIENNETO ROAD
DERRY,NH03038 		NONE 501(C)(3) FAMILY WELLNESS PROGRAMS 20,000

WENTWORTH-DOUGLAS HOSPITAL

789 CENTRAL AVE
DOVER,NH03820 		NONE 501(C)(3) 2-YR PLEDGE FOR CANCER DENTISTRY PROGRAM BAL TO BE PD IN 2024 50,000

WOLFBORO AREA RECREATION ASSOCIATION

15 N MAIN ST
WOLFBORO,NH03894 		NONE 501(C)(3) INSTALL OVERHEAD LIGHTS AT THE PLAYGROUND 10,000

YMCA CAMP BELKNAP

11 CHASE POINT RD
MIRROR LAKE,NH03853 		NONE 501(C)(3) CAMP SCHOLARSHIPS 25,000

YMCA CAMP TAKODAH

55 FITZWILLIAM RD
RICHMOND,NH03470 		NONE 501(C)(3) CAMPERSHIPS 10,000

1269 MINISTRIES

456 UNION STREET
MANCHESTER,NH03103 		NONE 501(C)(3) COMPLETE RESIDENTIAL LIVING SPACE 25,000

ABENAKI OUTING CLUB

390 PINE HILL ROAD
WOLFEBORO,NH03894 		NONE 501(C)(3) SCHOLARSHIP FUND 5,000

AVA GALLERY & ART CENTER

11 BANK STREET
LEBANON,NH03766 		NONE 501(C)(3) REPLACE HARDWOOD FLOORS IN CENTER 10,000

BACK IN THE SADDLE EQUINE THERAPY CENTER

5 POVERTY PLAINS ROAD
WARNER,NH03278 		NONE 501(C)(3) SOAR PROGRAM 20,000

BOYS & GIRLS CLUB OF CENTRAL NH

55 BRADLEY STREET
CONCORD,NH03301 		NONE 501(C)(3) SUMMER CAMP SCHOLARSHIP FUND 10,000

BOYS & GIRLS CLUB OF MANCHESTER

555 UNION STREET
MANCHESTER,NH03104 		NONE 501(C)(3) MAKE HOLIDAYS BRIGHTER FOR THE CHILDREN 25,000

CARTER COMMUNITY BUILDING ASSOC (CCBA)

1 TAYLOR STREET
LEBANON,NH03766 		NONE 501(C)(3) SCHOLARSHIPS FOR YOUTH DROP-IN CENTER 5,000

CHESHIRE HEALTH FOUNDATION

580 COURT STREET
KEENE,NH03431 		NONE 501(C)(3) BUY 3D MAMMOGRAPHY MACHINE 25,000

COAST

42 SUMNER DRIVE
DOVER,NH03820 		NONE 501(C)(3) SUPPORT OFFICE OPERATIONS & MAINTENANCE FACILITY 25,000

FRANKLIN VNA & HOSPICE

75 CHESTNUT STREET
FRANKLIN,NH03235 		NONE 501(C)(3) INCREASE & IMPROVE OUTREACH & SERVICES TO THE COMMUNITY 15,000

GATHER

210 W RD 3
PORTSMOUTH,NH03801 		NONE 501(C)(3) SUPPORT FOR MOBILE MARKETS & MEALS FOR KIDS PROGRAMS 10,000

GRAND LODGE OF NH

1505 ELM STREET
MANCHESTER,NH03101 		NONE 501(C)(3) NH MASONIC FOUNDATIONS "DARE" PROGRAM 2,000

HOME HEALTHCARE HOSPICE & COMMUNITY SERVICES

312 MARLBORO STREET
KEENE,NH03431 		NONE 501(C)(3) OUTPATIENT REHAB FACILITY RENOVATION & EQUIPMENT 20,000

LANGDON CONGREGATIONAL CHURCH

130 VILLAGE ROAD
LANGDON,NH03602 		NONE 501(C)(3) REHABILITATION & NEW MULTIPLE USES OF THE CHURCH 7,500

MANCHESTER HISTORIC ASSN

220 BEDFORD ST
MANCHESTER,NH03101 		NONE 501(C)(3) REBUILD WEBSITE & REPLACE HVAC SYST 15,250

MCAULIFFE SHEPARD DISCOVERY CENTER

2 INSTITUTE DRIVE
CONCORD,NH03301 		NONE 501(C)(3) EXPAND EDUCATION OUTREACH STEM PROGRAM 21,532

MEALS ON WHEELS HILLSBOROUGH COUNTY

395 DANIEL WEBSTER HIGHWAY
MERRIMACK,NH03054 		NONE 501(C)(3) MEALS REIMBURSED FOR DINE-OUT CLUB 50,000

NH HARM REDUCTION COALITION

1 WASHINGTON STREET SUITE 3114
DOVER,NH03821 		NONE 501(C)(3) EXPANSION OF ON-SITE WOUND CARE PROG 5,000

NH LAKES

17 CHENELL DRIVE SUITE 1
CONCORD,NH03301 		NONE 501(C)(3) HIRE 2 SEASONAL STAFF MEMBERS WITH EXPERIENCE IN LAKE CONSERVATION 24,000

NOAH'S ARC CHILD CARE CENTER

491 E INDUSTRIAL PARK DRIVE SUITE A
MANCHESTER,NH03109 		NONE 501(C)(3) UPGRADE PLAYGROUND 20,000

PATRIOT RESILIENT LEADER INSTITUTE

PO BOX 7384
GILFORD,NH03247 		NONE 501(C)(3) VETERAN'S COUPLES RETREAT 4,000

SEVEN HILLS NH

1 VERNEY DRIVE
GREENFIELD,NH03047 		NONE 501(C)(3) RENOVATION OF 5 STUDENT GROUP HOMES AT CROTCHED MOUNTAIN 25,000

SPECIAL NEEDS SUPPORT CENTER OF THE UPPER VALLEY

129 S MAIN STREET SUITE 103
WHITE RIVER JUNCTION,VT05001 		NONE 501(C)(3) ENABLE THE UPPER VALLEY CAMPAIGN 5,000

TAMWORTH COMMUNITY NURSE ASSOC

84R MAIN STREET
TAMWORTH,NH03886 		NONE 501(C)(3) TAMWORTH COMMUNITY NURSE ASSOC 10,000

WARNER HOUSE ASSOC

150 DANIEL STREET
PORTSMOUTH,NH03802 		NONE 501(C)(3) STRUCTURAL REPAIRS TO CUPOLA & ROOF 10,000

WHITE BIRCH CENTER

51 HALL AVE
HENNIKER,NH03242 		NONE 501(C)(3) BUY KITCHEN STOVE & OVEN TO FEED THOSE IN NEED 8,800
Total .................................right arrow 3a 2,139,364
bApproved for future payment
Total ................................. right arrow 3b 0
Form 990-PF (2023)
Form 990-PF (2023)
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 ........... 		    14 80,073  
4 Dividends and interest from securities ....         843,978
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 ............ 		        674,433
9 Net income or (loss) from special events:          
10 Gross profit or (loss) from sales of inventory          
11 Other revenue:
aOTHER INCOME 		525990 3,383      
b
c
d
e
12 Subtotal. Add columns (b), (d), and (e) .. 3,383 80,073 1,518,411
13Total. Add line 12, columns (b), (d), and (e)..................
13
1,601,867
(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.)
4 INCOME GENERATED FROM INVESTMENTS PROVIDE NECESSARY CASH FLOWS
8 TO MAKE CONTRIBUTIONS REQUESTED FROM THE COGSWELL BENEVOLENT TRUST
Form 990-PF (2023)
Form 990-PF (2023)
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.
right arrow right arrow
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 Check if self-
employed right arrow		 PTIN
Firm's name SmallBullet
 Firm's EIN SmallBullet
Firm's address SmallBullet


 Phone no.
Form 990-PF (2023)
Additional Data


Software ID:  
Software Version:  


Form 990PF - Special Condition Description:
Special Condition Description

TY 2023 AccountingFeesSchedule
Name:
COGSWELL BENEVOLENT TRUST
EIN:
02-0235690
Category Amount Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
ACCOUNTING FEES 16,365 8,183   8,182

TY 2023 AppliedToPriorYearElection
Name:
COGSWELL BENEVOLENT TRUST
EIN:
02-0235690
Election:
ELECTION IS MADE TO APPLY $196,169 OF DISTRIBUTIONS PAID JANUARY 25, 2023 TO THE UNDISTRIBUTED INCOME FROM 2021.

TY 2023 InvestmentsCorpBondsSchedule
Name:
COGSWELL BENEVOLENT TRUST
EIN:
02-0235690
Name of Bond End of Year Book Value End of Year Fair Market Value
VARIOUS 10,416,041 9,949,420

TY 2023 InvestmentsCorpStockSchedule
Name:
COGSWELL BENEVOLENT TRUST
EIN:
02-0235690
Name of Stock End of Year Book Value End of Year Fair Market Value
VARIOUS 20,439,314 27,861,284

TY 2023 LegalFeesSchedule
Name:
COGSWELL BENEVOLENT TRUST
EIN:
02-0235690
Category Amount Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
LEGAL FEES 3,038 1,519   1,519


TY 2023 OtherExpensesSchedule
Name:
COGSWELL BENEVOLENT TRUST
EIN:
02-0235690
Description Revenue and Expenses per Books Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
OFFICE EXPENSE 6,550 3,275   3,275
INSURANCE 22,992 11,496   11,496
UTILITIES 1,218 609   609
STATE FILING FEES 160 80   80
TELEPHONE 2,364 1,182   1,182
DUES AND SUBSCRIPTIONS 211 106   105


TY 2023 OtherIncomeSchedule2
Name:
COGSWELL BENEVOLENT TRUST
EIN:
02-0235690
Description Revenue And Expenses Per Books Net Investment Income Adjusted Net Income
OTHER INCOME 3,383   3,383


TY 2023 OtherProfessionalFeesSchedule
Name:
COGSWELL BENEVOLENT TRUST
EIN:
02-0235690
Category Amount Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
INVESTMENT ADVISORY FEES 198,864 198,864   0


TY 2023 TaxesSchedule
Name:
COGSWELL BENEVOLENT TRUST
EIN:
02-0235690
Category Amount Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
PAYROLL TAXES 3,328 1,664   1,664
FOREIGN TAXES WITHHELD 1,958 1,958   0
FEDERAL TAXES 96,851 0   0
TAX PENALTY 8,828 0   0
INTEREST CHARGES 1,376 0   0