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
2024
Open to Public Inspection
For calendar year 2024, or tax year beginning 01-01-2024 , and ending 12-31-2024
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$40,898,063J 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 105,451    
4 Dividends and interest from securities... 866,139 866,139  
5a Gross rents............      
b Net rental income or (loss)  
6a Net gain or (loss) from sale of assets not on line 10 2,475,723
b Gross sales price for all assets on line 6a 17,541,719
7 Capital gain net income (from Part IV, line 2)... 2,475,723
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
702 0  
12 Total. Add lines 1 through 11........ 3,448,015 3,341,862  
Operating and Administrative Expenses 13 Compensation of officers, directors, trustees, etc. 90,000 45,000   45,000
14 Other employee salaries and wages...... 66,500 33,250   33,250
15 Pension plans, employee benefits.......        
16a Legal fees (attach schedule)......... Click to see attachment
List of Attached Documents:
// Content
2,853 1,427   1,426
b Accounting fees (attach schedule)....... Click to see attachment
List of Attached Documents:
// Content
22,010 11,005   11,005
c Other professional fees (attach schedule).... Click to see attachment
List of Attached Documents:
// Content
213,965 213,965   0
17 Interest...............        
18 Taxes (attach schedule) (see instructions)... Click to see attachment
List of Attached Documents:
// Content
7,138 4,595   2,543
19 Depreciation (attach schedule) and depletion...      
20 Occupancy.............. 9,078 4,539   4,539
21 Travel, conferences, and meetings....... 5,000 2,500   2,500
22 Printing and publications..........        
23 Other expenses (attach schedule)....... Click to see attachment
List of Attached Documents:
// Content
40,777 20,390   20,387
24 Total operating and administrative expenses.
Add lines 13 through 23.......... 457,321 336,671   120,650
25 Contributions, gifts, grants paid....... 1,706,074 1,706,074
26 Total expenses and disbursements. Add lines 24 and 25 2,163,395 336,671   1,826,724
27 Subtract line 26 from line 12:
a Excess of revenue over expenses and disbursements 1,284,620
b Net investment income (if negative, enter -0-) 3,005,191
c Adjusted net income (if negative, enter -0-)...  
For Paperwork Reduction Act Notice, see instructions.
Cat. No. 11289X Form 990-PF (2024)
Form 990-PF (2024)
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............. 1,035,413 2,454,413 2,454,413
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)....... 20,439,314 Click to see attachment
List of Attached Documents:
// Content
19,462,611 		27,722,576
c Investments—corporate bonds (attach schedule)....... 10,416,041 Click to see attachment
List of Attached Documents:
// Content
11,258,364 		10,721,074
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) 31,890,768 33,175,388 40,898,063
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........ 31,890,768 33,175,388
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)..... 31,890,768 33,175,388
30 Total liabilities and net assets/fund balances (see instructions). 31,890,768 33,175,388
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
31,890,768
2
Enter amount from Part I, line 27a .....................
2
1,284,620
3
Other increases not included in line 2 (itemize) right arrow
3
0
4
Add lines 1, 2, and 3 ..........................
4
33,175,388
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
33,175,388
Form 990-PF (2024)
Form 990-PF (2024)
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 - 61575 CAP GAIN DIST P    
c RBC - 74364 CAP GAIN DIST P    
d RBC - 19012 P    
e RBC - 19012 P    
RBC - 23312 P    
RBC - 23312 P    
RBC - 27112 P    
RBC - 45139 P    
RBC - 45139 P    
RBC - 49051 P    
RBC - 49055 P    
RBC - 61575 P    
RBC - 61575 P    
RBC - 74364 P    
RBC - 74364 P    
RBC - 92511 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 1,136     1,136
b 3     3
c 387     387
d 686,082   550,826 135,256
e 3,814,363   3,107,177 707,186
209,428   193,932 15,496
1,940,263   1,186,737 753,526
102,500   107,426 -4,926
740,251   714,207 26,044
6,072,959   6,166,863 -93,904
483,561   352,194 131,367
305,944   326,383 -20,439
1,522,164   1,239,242 282,922
255,401   151,095 104,306
83,501   67,986 15,515
531,338   427,643 103,695
213,389   181,106 32,283
579,049   293,179 285,870
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       1,136
b       3
c       387
d       135,256
e       707,186
      15,496
      753,526
      -4,926
      26,044
      -93,904
      131,367
      -20,439
      282,922
      104,306
      15,515
      103,695
      32,283
      285,870
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 2,475,723
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 41,772
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 41,772
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 41,772
6 Credits/Payments:
a 2024 estimated tax payments and 2023 overpayment credited to 2024 6a 65,803
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 65,803
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 24,031
11 Enter the amount of line 10 to be: Credited to 2025 estimated taxright arrow24,031 Refundedright arrow 11 0
Form 990-PF (2024)
Form 990-PF (2024)
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 2024 or the taxable year beginning in 2024? 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 2024, 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 (2024)
Form 990-PF (2024)
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 2024? .............
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 2024, did the foundation have any undistributed income (Part XII, lines 6d
and 6e) for tax year(s) beginning before 2024?....................
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 2024 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 2024.) .....................
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 2024? ..
4b
 
No
Form 990-PF (2024)
Form 990-PF (2024)
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 (2024)
Form 990-PF (2024)
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 220,508
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 (2024)
Form 990-PF (2024)
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
38,333,522
b
Average of monthly cash balances.......................
1b
1,917,497
c
Fair market value of all other assets (see instructions)................
1c
0
d
Total (add lines 1a, b, and c).........................
1d
40,251,019
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
40,251,019
4
Cash deemed held for charitable activities. Enter 1.5% (0.015) of line 3 (for greater amount, see
instructions) .............................
4
603,765
5
Net value of noncharitable-use assets. Subtract line 4 from line 3. ............
5
39,647,254
6
Minimum investment return. Enter 5% (0.05) of line 5................
6
1,982,363
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
1,982,363
2a
Tax on investment income for 2024 from Part V, line 5 .......
2a
41,772
b
Income tax for 2024. (This does not include the tax from Part V.) ...
2b
 
c
Add lines 2a and 2b............................
2c
41,772
3
Distributable amount before adjustments. Subtract line 2c from line 1............
3
1,940,591
4
Recoveries of amounts treated as qualifying distributions................
4
0
5
Add lines 3 and 4............................
5
1,940,591
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
1,940,591
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
1,826,724
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
1,826,724
Form 990-PF (2024)
Form 990-PF (2024)
Page 9
Part XII
Undistributed Income (see instructions)
(a)
Corpus 		(b)
Years prior to 2023 		(c)
2023 		(d)
2024
1 Distributable amount for 2024 from Part X, line 7 1,940,591
2 Undistributed income, if any, as of the end of 2024:
a Enter amount for 2023 only....... 1,628,572
b Total for prior years:20 , 20, 20 0
3 Excess distributions carryover, if any, to 2024:
a From 2019......  
b From 2020......  
c From 2021......  
d From 2022......  
e From 2023......  
f Total of lines 3a through e ........ 0
4Qualifying distributions for 2024 from Part
XI, line 4: right arrow$ 1,826,724
a Applied to 2023, but not more than line 2a 1,628,572
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 2024 distributable amount..... 198,152
e Remaining amount distributed out of corpus 0
5 Excess distributions carryover applied to 2024. 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 2023. Subtract line
4a from line 2a. Taxable amount—see
instructions ............. 		0
f Undistributed income for 2024. Subtract
lines 4d and 5 from line 1. This amount must
be distributed in 2025 .......... 		1,742,439
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 2019 not
applied on line 5 or line 7 (see instructions) ... 		0
9 Excess distributions carryover to 2025.
Subtract lines 7 and 8 from line 6a ...... 		0
10 Analysis of line 9:
a Excess from 2020....  
b Excess from 2021....  
c Excess from 2022....  
d Excess from 2023....  
e Excess from 2024....  
Form 990-PF (2024)
Form 990-PF (2024)
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 2024, enter the date of the ruling ...... right arrow
2029-09-28
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) 2024 (b) 2023 (c) 2022 (d) 2021
         
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 if the foundation only makes contributions to preselected charitable organizations and does not accept
unsolicited requests for funds. If the foundation makes gifts, grants, etc. to individuals or organizations under
other conditions, complete items 2a, b, c, and d. See instructions
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 (2024)
Form 990-PF (2024)
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

AV HOME CARE SERVICES

795 MAIN STREET
BERLIN,NH03570 		NONE 501(C)(3) SUPPORT EXTERIOR REPAIR WORK 10,000

ALTON COMMUNITY SERVICES

141 MAIN STREET
ALTON,NH03809 		NONE 501(C)(3) ALTON FOOD PANTRY 2,500

AMERICAN DIABETES ASSOCIATION OF NEW ENGLAND

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

AMERICAN INDEPENDENCE MUSEUM

1 GOVERNORS LANE
EXETER,NH03833 		NONE 501(C)(3) REPAIR WALLS IN LADD-GILMAN HOUSE 11,200

AMERICAN RED CROSS OF NEW HAMPSHIRE

2 MAITLAND STREET
CONCORD,NH03301 		NONE 501(C)(3) DISASTER RELIEF & HOME FIRE FINANCIAL ASSIST 12,000

ANIMAL RESCUE LEAGUE OF NH

545 NH-101
BEDFORD,NH03110 		NONE 501(C)(3) RENOVATE THE ISLOATION ROOM 10,000

BEAR-PAW REGIONAL GREENWAYS

1557 1ST NEW HAMPSHIRE TURNPIKE
NORTHWOOD,NH03261 		NONE 501(C)(3) CONSERVE COVELAND FARM 10,000

BEST BUDDIES NH

3 EXECUTIVE PARK DRIVE 211
BEDFORD,NH03110 		NONE 501(C)(3) SUPPORT FRIENDSHIP PROGRAMS 5,000

BIG BROTHERS BIG SISTERS OF NH

25 LOWELL STREET 1
MANCHESTER,NH03101 		NONE 501(C)(3) TRAUMA INFORMED MENTORING INITIATIVE 15,000

BOSTON CENTER FOR DIABETES EDUCATION INC

1 BOSTON MEDICAL CENTER PLACE
BOSTON,MA02118 		NONE 501(C)(3) CAMPERSHIP PROGRAM 25,000

BOYS & GIRLS CLUB OF SOUHEGAN VALLEY

56 MONT VERNON STREET
MILFORD,NH03055 		NONE 501(C)(3) REPLACE HEATING SYSTEM 11,808

BOYS & GIRLS CLUB OF THE NORTH COUNTRY

2572 US-302
LISBON,NH03585 		NONE 501(C)(3) INSTALL NEW KITCHEN 20,000

BOYS & GIRLS CLUB OF MANCHESTER

555 UNION STREET
MANCHESTER,NH03104 		NONE 501(C)(3) CHRISTMAS FOR CHILDREN 5,000

BOYS & GIRLS CLUB OF MANCHESTER

555 UNION STREET
MANCHESTER,NH03104 		NONE 501(C)(3) PURCHASE NEW BUS 75,075

BREAKTHROUGH MANCHESTER

2108 RIVER ROAD
MANCHESTER,NH03104 		NONE 501(C)(3) SUPPORT SCHOLARS ON THEIR PATHS TO COLLEGE 45,000

BRIDGES DOMESTIC & SEXUAL VIOLENCE

16 ELM STREET 2
MILFORD,NH03055 		NONE 501(C)(3) ROOF REPAIRS FOR OFFICE BLDG 9,804

CAMP SUNSHINE

35 ACADIA RD
CASCO,ME04015 		NONE 501(C)(3) PROGRAM SUPPORT 5,000

CANTERBURY SHAKER VILLAGE

288 SHAKER RD
CANTERBURY,NH03224 		NONE 501(C)(3) PRESERVATION OF BRETHEN'S SHOP AT MEETING HOUSE 25,000

CASA NEW HAMPSHIRE

PO BOX 1327
MANCHESTER,NH03105 		NONE 501(C)(3) SCREEN, TRAIN, & SUPERVISE NEW GUARDIAN AD LITEMS 75,000

CHILDREN'S MUSEUM OF NH

6 WASHINGTON STREET
DOVER,NH03820 		NONE 501(C)(3) FACILITY EXPANSION PROJECT 25,000

CHRIST THE KING FOOD PANTRY

67 S STATE STREET
CONCORD,NH03301 		NONE 501(C)(3) BUILD NEW PANTRY FACILITY 25,000

CLAREMONT OPERA HOUSE

58 OPERA HOUSE SQUARE
CLAREMONT,NH03743 		NONE 501(C)(3) PURCHASE & INSTALL LIGHTING 10,027

CLAREMONT SOUP KITCHEN

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

COMMUNITY ACTION PROGRAM

2 INDUSTRIAL PARK DR
CONCORD,NH03301 		NONE 501(C)(3) RENOVATIONS TO LACONIA SR KITCHEN 10,000

COMMUNITY DENTAL CARE OF CLAREMONT

1 TREMONT STREET
CLAREMONT,NH03743 		NONE 501(C)(3) BUY DIGITAL IMAGING SYSTEMS, STERILIZATION EQUIPMENT, DENTAL SUPPLIES, & INSTRUMENTS 30,000

COMMUNITY KITCHEN INC

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

COMMUNITY VOLUNTEER TRANSPORTATION CO

375 JAFFREY ROAD 3
PETERBOROUGH,NH03458 		NONE 501(C)(3) DESKTOP, LAPTOP COMPUTERS, & LATERAL FILE 7,400

CONCORD COMMUNITY MUSIC SCHOOL

23 WALL ST
CONCORD,NH03301 		NONE 501(C)(3) MUSIC IN THE COMMUNITY 10,000

DAVID KREMPLES BRAIN INJURY CENTER

100 CAMPUS DRIVE UNIT 24
PORTSMOUTH,NH03801 		NONE 501(C)(3) SCHOLARSHIP PROGRAM 15,000

DENTAL LIFELINE NETWORK NH

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

DERRYFIELD SCHOOL

2108 RIVER ROAD
MANCHESTER,NH03104 		NONE 501(C)(3) THE MATARESE COMMONS 50,000

DOVER FRIENDS MEETINGHOUSE-QUAKERS

141 CENTRAL AVENUE
MANCHESTER,NH03101 		NONE 501(C)(3) REPAIRS TO MEETINGHOUSE ROOF 15,000

EASTER SEALS NH

555 AUBURN STREET
MANCHESTER,NH03103 		NONE 501(C)(3) CONSTRUCT PLAYGROUND AT GAMMON ACADEMY, ZACHARY ROAD MANCH. 3 YR PLEDGE $150K NOW, $50K IN 2025 & 2026 75,000

FAMILIES IN TRANSITION

122 MARKET ST
MANCHESTER,NH03101 		NONE 501(C)(3) 31ST ANNUAL THANKSGIVING BREAKFAST 25,000

FAMILIES IN TRANSITION

122 MARKET ST
MANCHESTER,NH03101 		NONE 501(C)(3) 34TH ANNUAL WALK AGAINST HUNGER 25,000

FARMSTEADS OF NEW ENGLAND

213 CENTER ROAD
HILLSBOROUGH,NH03244 		NONE 501(C)(3) PARTICIPATE IN ACTIVITIES AT THE AUSTIN17HOUSE 4,500

FRIENDS OF THE COLONIAL

PO BOX 204
BETHLEHEM,NH03574 		NONE 501(C)(3) SUPPORT ENERGY & TECHNOLOGY AT THEATRE 10,000

FRIENDS OF VETERANS

222 HOLIDAY DR STE 20
WHITE RIVER JUNCTION,VT05001 		NONE 501(C)(3) ASSIST NH HOMELESS VETERANS & FAMILIES IN THEIR TIME OF NEED 5,000

GIBSON HOUSE FOR SENIOR SERVICES

14 GROVE ST
NORTH CONWAY,NH03860 		NONE 501(C)(3) BUY NEW TILTING KETTLE 10,615

GIRLS INC OF NH

815 ELM STREET SUITE 4A
MANCHESTER,NH03101 		NONE 501(C)(3) TO OFFSET TRANSPORTATION BUS COSTS 25,000

GIRLS SCOUTS OF THE GREEN & WHITE MOUNTAINS

1 COMMERCE DR
BEDFORD,NH03110 		NONE 501(C)(3) TO REPAIR VANDALISM AT THE CAMP 10,000

GOOD NEIGHBOR HEALTH CLINIC

70 NORTH MAIN STREET
HARTFORD,VT05001 		NONE 501(C)(3) GOOD NEIGHBOR HEALTH CLINIC, RED LOGAN DENTAL CLINIC - FOR PATIENT CARE & QUALITY INITIATIVE 25,000

GRAFTON COUNTY SENIOR CITIZENS COUNCIL

10 CAMPBELL STREET
LEBANON,NH03766 		NONE 501(C)(3) REPLACE ROOF 10,000

GRANITE UNITED WAY

22 CONCORD STREET 4TH FLOOR
MANCHESTER,NH03101 		NONE 501(C)(3) SUPPORT FOR WHOLE VILLAGE 10,000

GRANITE VNA

30 PILLSBURY STREET
CONCORD,NH03301 		NONE 501(C)(3) PERSONAL SECURITY ALARM KEYCHAINS, AUDIO/VIDEO INTERCOMS, & LOBBY SECURITY CAMERAS 24,045

GREATER NASHUA HABITAT FOR HUMANITY

10 CLINTON DR
HOLLIS,NH03049 		NONE 501(C)(3) TOWARDS ELECTRICAL CONTRACT 5,000

GREATER WAKEFIELD RESOURCE CENTER

254 MAIN STREET
UNION,NH03887 		NONE 501(C)(3) RENOVATE OFFICES ON 2ND & 3RD FLOORS OF THE UNION HOTEL 5,000

HABITAT FOR HUMANITY SOUTHEAST NH

1 MIDDLE STREET SUITE 200
PORTSMOUTH,NH03801 		NONE 501(C)(3) REBUILDING OF A MULTI FAMILY CONDEX 25,000

HARBOR CARE

45 HIGH STREET
NASHUA,NH03060 		NONE 501(C)(3) RENOVATION OF RESIDENTIAL SUBSTANCE ABUSE FACILITY 25,000

HENNIKER AZALEA RIVERWALK COMMITTEE

18 DEPOT HILL ROAD
HENNIKER,NH03242 		NONE 501(C)(3) RESTORE ERODED RIVERBANK & WALKING PATH 15,000

HISTORIC NEW ENGLAND CENTER

151 ESSEX STREET
HAVERHILL,MA01832 		NONE 501(C)(3) PRESERVE SUMMER HOUSE 5,000

HOME HEALTH & HOSPICE CARE

7 EXECUTIVE PARK DR
MERRIMACK,NH03054 		NONE 501(C)(3) RENOVATIONS TO GARDEN SPACE 20,000

HUNDRED NIGHTS

122 WATER STREET
KEENE,NH03431 		NONE 501(C)(3) FUND EXPENSES FOR PROGRAMS 5,000

ISIAH 58 NH

472 NH-111
HAMPSTEAD,NH03841 		NONE 501(C)(3) HEATING REPAIRS TO SHELTER HOME 5,000

KISMET ROCK FOUNDATION

PO BOX 1744
NORTH CONWAY,NH03860 		NONE 501(C)(3) SUPPORT ROCK CLIMBING PROGRAM 5,000

LIFE MINISTRIES FOOD PANTRY

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

LAKE SUNAPEE REGION VNA & HOSPICE

107 NEWPORT ROAD
NEW LONDON,NH03257 		NONE 501(C)(3) EMPLOYEE CAR CARE FUND 12,500

LAKE WINNIPESAUKEE ASSOCIATION

1934 LAKE SHORE RD UNIT 207
GILFORD,NH03249 		NONE 501(C)(3) SAFEGUARD & IMPROVE WATER QUALITY 10,000

LAKES REGION COMMUNITY DEVELOPERS

193 COURT ST
LACONIA,NH03246 		NONE 501(C)(3) GALE REDEVELOPMENTS PROJECT 10,000

LIVE & LET LIVE FARM INC

20 PARADISE LANE
CHICHESTER,NH03258 		NONE 501(C)(3) BUY HAY, FEED, & VETERINARY CARE 20,000

LOVERING HEALTH CENTER

559 PORTSMOUTH AVE
GREENLAND,NH03840 		NONE 501(C)(3) PROGRAM SUPPORT 5,000

MANCHESTER COMMUNITY MUSIC SCHOOL

2991 ELM ST
MANCHESTER,NH03104 		NONE 501(C)(3) MUSIC EDUCATION & MUSIC THERAPY PROGRAM 10,000

MAYNARD HOUSE

17 SOUTH ST
HANOVER,NH03755 		NONE 501(C)(3) RESPITE PROGRAM FOR TRAVELING PATIENTS & THEIR FAMILIES 15,000

MENTAL HEALTH CENTER OF GR MANCHESTER

401 CYPRESS STREET
MANCHESTER,NH03103 		NONE 501(C)(3) SUPPORT FOR PEOPLE WHO HAVE LOST INSURANCE DUE TO MEDICAID UNWIND 30,000

MONADNOCK REGION RAIL TRAIL COLLABORATIVE

66 MOUNT HUGGINS DRIVE
E SWANZEY,NH03446 		NONE 501(C)(3) MAINTENANCE 5,000

MONARCH SCHOOL OF NEW ENGLAND

61 EASTERN AVE
ROCHESTER,NH03867 		NONE 501(C)(3) RENOVATE HIGH SCHOOL/VOCATIONAL 20,000

MT WASHINGTON VALLEY ADULT DAY CENTER

987 E MAIN STREET
CONWAY,NH03813 		NONE 501(C)(3) INCREASE ACCESS TO NUTRITIONAL SERVICES 5,000

NASHUA POLICE ATHLETIC LEAGUE

52 ASH ST
NASHUA,NH03060 		NONE 501(C)(3) SUMMER EXPERIMENTAL, MENTORING, & COMMUNITY SERVICES ACTIVITIES 25,000

NEIGHBORWORKS SOUTHERN NH

801 ELM ST
MANCHESTER,NH03101 		NONE 501(C)(3) SUPPORT THE REDEVELOPMENT OF THE APARTMENTS AT PEARL & ORANGE ST, MANCHESTER 25,000

NEW DURHAM FOOD PANTRY

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

NH CENTER FOR NONPROFITS

194 PLEASANT ST
CONCORD,NH03301 		NONE 501(C)(3) STRENGTHEN THE CAPACITY OF NH NONPROFITS 10,000

NH FOOD BANK

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

NH FOOD BANK

700 E INDUSTRIAL PARK DRIVE
MANCHESTER,NH03109 		NONE 501(C)(3) TO PURCHASE FOOD 50,000

NH MUSCULOSKELETAL INSTITUTE

35 KOSCIUSZKO STREET
MANCHESTER,NH03101 		NONE 501(C)(3) YOUTH SPORTS SAFETY PROGRAM 10,000

NORTH CONWAY COMMUNITY CENTER

78 NORCROSS CIR
NORTH CONWAY,NH03860 		NONE 501(C)(3) SUPPORT MEALS ON WHEELS DRIVER PROGRAM, EMERGENCY MEDICAL TRANSPORT, & BONE BUILDERS 5,000

PALACE THEATRE

80 HANOVER STREET
MANCHESTER,NH03101 		NONE 501(C)(3) FACILITY & SAFETY IMPROVEMENTS AT 77 AMHERST STREET 15,000

PASTORAL COUNSELING SERVICES

2013 ELM STREET 2
MANCHESTER,NH03104 		NONE 501(C)(3) TOWARDS PURCHASE OF 5-13" LAPTOPS & 5-15" LAPTOPS 10,000

QUEEN CITY BICYCLE COLLECTIVE

35 ELM STREET
MANCHESTER,NH03101 		NONE 501(C)(3) BE ACTIVE/EARN-A-BIKE PROJECT 10,000

REACH FOR THE TOP THERAPY SERVICES

61 LOCUST STREET 333
DOVER,NH03820 		NONE 501(C)(3) 2024 HIPPOTHERAPY SPECIALTY PROGRAM 10,000

REGENERATIVE ROOTS ASSOC

191 W HOLLIS STREET
NASHUA,NH03060 		NONE 501(C)(3) EXPANSION OF FOOD HUB 5,000

ROCHESTER OPERA HOUSE

31 WAKEFIELD ST
ROCHESTER,NH03867 		NONE 501(C)(3) BUY INSTRUMENTS FOR STUDIO TO STAGE PRO 5,000

RISE FOR BABY & FAMILY

147 WASHINGTON STREET
KEENE,NH03431 		NONE 501(C)(3) SPECIALIZED VISION & HEARING SERVICES 7,000

SAFE SCHOOLS NH

PO BOX 2722
CONCORD,NH03302 		NONE 501(C)(3) SUPPORT NEW WEBSITE 25,000

SEACOAST MENTAL HEALTH CENTER

1145 SAGAMORE AVENUE
PORTSMOUTH,NH03801 		NONE 501(C)(3) INSTALLATION OF ALARM PANELS & HARDWIRE PANIC BUTTONS 6,800

SEACOAST YOUTH SERVICES

867 LAYFAYETTE ROAD
SEABROOK,NH03874 		NONE 501(C)(3) RENOVATE & UPDATE 2 THERAPEUTIC SPAS 5,700

SHELTER FROM THE STORM

45 KNIGHT ST 9
JAFFREY,NH03452 		NONE 501(C)(3) TRANSITIONAL HOUSING PROGRAM 2,500

SONSHINE SOUP KITCHEN

4 CRYSTAL AVE
DERRY,NH03038 		NONE 501(C)(3) YR END SUPPORT 2,500

SOUTHWESTERN COMMUNITY SERVICES

63 COMMUNITY WAY
KEENE,NH03431 		NONE 501(C)(3) CREATE TRANSIT FACILITY FOR RESIDENTS 7,500

SPECIAL OLYMPICS OF NEW HAMPSHIRE

650 ELM ST 200
MANCHESTER,NH03101 		NONE 501(C)(3) BUY EQUIPMENT FOR 10 NEW STAFF MEMBERS TO EXPAND & CONDUCT PROGRAMS 10,000

SQUAM LAKES NATURAL SCIENCE CENTER

23 SCIENCE CENTER RD
HOLDERNESS,NH03245 		NONE 501(C)(3) IMPROVE ENVIRONMENTAL EDUCATION PROGRAMS 10,000

ST VINCENT DEPAUL HAMPTON

289 LAFAYETTE ROAD
HAMPTON,NH03842 		NONE 501(C)(3) STORAGE SHED TO STORE WINTER EQUIP & SUPPLIES FOR COMMUNITY KITCHEN 5,500

SYMPHONY NH

6 CHURCH STREET
NASHUA,NH03060 		NONE 501(C)(3) PURCHASE MUSICAL SCORES FOR MUSIC LIBRARY 5,000

THE FELLS JOHN HAY ESTATE

456 NH-103A
NEWBURY,NH03255 		NONE 501(C)(3) CONSERVE THE ESTATE'S WALLPAPER 5,000

THE FRONT DOOR

7 CONCORD ST
NASHUA,NH03064 		NONE 501(C)(3) REPLACE BOILER AT MARY'S HOUSE 15,000

THE LAURA FOUND FOR AUTISM & EPILEPSY

1014 EATON ROAD
MADISON,NH03849 		NONE 501(C)(3) REPAIR DRIVEWAY & SPLIT RAIL FENCE 5,000

THE HOME FOR LITTLE WANDERERS CAMP WEDIKO

72 E DEDHAM STREET
BOSTON,MA02118 		NONE 501(C)(3) BUY EQUIPMENT & SUPPLIES FOR CAMP 10,000

THE PLUS COMPANY

19 CHESTNUT STREET
NASHUA,NH03060 		NONE 501(C)(3) CREATE SAFER & MORE ACCESSIBLE CLASSROOM 6,600

THE SALVATION ARMY

1 MONTGOMERY AVENUE
NASHUA,NH03060 		NONE 501(C)(3) YR END GIFT OF SUPPORT 25,000

THE SALVATION ARMY

1 MONTGOMERY AVENUE
NASHUA,NH03060 		NONE 501(C)(3) SUPPORT YOUTH PROGRAMS, BUY FOOD & SUPPLIES FOR FOOD PANTRY , & FINANCIAL ASSISTANCE 25,000

TIN MOUNTAIN CONSERVATION CENTER

1245 BALD HILL RD
CONWAY,NH03818 		NONE 501(C)(3) EXPAND MIDDLE SCHOOL & HIGH SCHOOL PROGRAMS 8,000

TOWN OF CANDIA-WELFARE DEPT

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

THE SUMMER CAMP

177 N WAYNE ROAD
READFIELD,ME04355 		NONE 501(C)(3) 30 CAMPERSHIPS FOR AT-RISK NH GIRLS 10,000

THE UPPER ROOM

1908 GRAND AVENUE
NASHVILLE,TN37212 		NONE 501(C)(3) PREVENTATIVE COUNSELING SERVICES 15,000

WENTWORTH-DOUGLAS HOSPITAL

789 CENTRAL AVE
DOVER,NH03820 		NONE 501(C)(3) FINAL PAYMENT ON 2023 PLEDGE FOR CANCER DENTISTRY PROGRAM 50,000

WHITE MOUNTAIN COMMUNITY HEALTH CENTER

298 WHITE MOUNTAIN HWY
CONWAY,NH03818 		NONE 501(C)(3) BUY NEW ELECTRONIC MEDICAL RECORD SYSTEM 10,000

WILLING HANDS

198 CHURCH STREET
NORWICH,VT05055 		NONE 501(C)(3) INVEST IN PARTNERSHIP WITH FARMS & STORES TO INCREASE FOOD SUPPLY 5,000

YMCA CAMP BELKNAP

11 CHASE POINT RD
MIRROR LAKE,NH03853 		NONE 501(C)(3) 2024 CAMPER SCHOLARSHIPS 25,000

YMCA OF GREATER NASHUA

24 STADIUM DRIVE
NASHUA,NH03062 		NONE 501(C)(3) RENOVATE 2 TEMPORARY CHILDCARE CLASSROOMS & 2 ADDITIONAL CLASSROOMS 50,000
Total .................................right arrow 3a 1,706,074
bApproved for future payment
Total ................................. right arrow 3b 0
Form 990-PF (2024)
Form 990-PF (2024)
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 ........... 		    14 105,451  
4 Dividends and interest from securities ....         866,139
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 ............ 		        2,475,723
9 Net income or (loss) from special events:          
10 Gross profit or (loss) from sales of inventory          
11 Other revenue:
aOTHER INCOME 		525990 702      
b
c
d
e
12 Subtotal. Add columns (b), (d), and (e) .. 702 105,451 3,341,862
13Total. Add line 12, columns (b), (d), and (e)..................
13
3,448,015
(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 PROVIDES NECESSARY CASH FLOWS
8 TO MAKE CONTRIBUTIONS REQUESTED FROM THE COGSWELL BENEVOLENT TRUST
Form 990-PF (2024)
Form 990-PF (2024)
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 Right Arrow
 Firm's EIN Right Arrow
Firm's address Right Arrow


 Phone no.
Form 990-PF (2024)
Additional Data


Software ID:  
Software Version:  


Form 990PF - Special Condition Description:
Special Condition Description

TY 2024 AccountingFeesSchedule
Name:
COGSWELL BENEVOLENT TRUST
EIN:
02-0235690
Category Amount Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
ACCOUNTING FEES 22,010 11,005   11,005

TY 2024 InvestmentsCorpBondsSchedule
Name:
COGSWELL BENEVOLENT TRUST
EIN:
02-0235690
Name of Bond End of Year Book Value End of Year Fair Market Value
VARIOUS 11,258,364 10,721,074

TY 2024 InvestmentsCorpStockSchedule
Name:
COGSWELL BENEVOLENT TRUST
EIN:
02-0235690
Name of Stock End of Year Book Value End of Year Fair Market Value
VARIOUS 19,462,611 27,722,576

TY 2024 LegalFeesSchedule
Name:
COGSWELL BENEVOLENT TRUST
EIN:
02-0235690
Category Amount Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
LEGAL FEES 2,853 1,427   1,426


TY 2024 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 14,679 7,340   7,339
INSURANCE 23,040 11,520   11,520
UTILITIES 1,609 805   804
STATE FILING FEES 85 43   42
TELEPHONE 1,364 682   682


TY 2024 OtherIncomeSchedule2
Name:
COGSWELL BENEVOLENT TRUST
EIN:
02-0235690
Description Revenue And Expenses Per Books Net Investment Income Adjusted Net Income
OTHER INCOME 702   702


TY 2024 OtherProfessionalFeesSchedule
Name:
COGSWELL BENEVOLENT TRUST
EIN:
02-0235690
Category Amount Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
INVESTMENT ADVISORY FEES 213,965 213,965   0


TY 2024 TaxesSchedule
Name:
COGSWELL BENEVOLENT TRUST
EIN:
02-0235690
Category Amount Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
PAYROLL TAXES 5,087 2,544   2,543
FOREIGN TAXES WITHHELD 2,051 2,051   0