HANS AND MAVIS LOPATER FOUNDATION: Form 990PF, tax year 2022
View the entire original 990 at ProPublica ↗
- Organization
- HANS AND MAVIS LOPATER FOUNDATION (EIN 45-5498376)
- Tax period
- 2022-01-01 to 2022-12-31
- Filed
- 2023-05-08
- IRS object ID
- 202321289349102527
- Schema version
- 2022v5.0
- Source
- Download XML · Original 990 at ProPublica
Every field in the e-filed return. Faint text is the IRS element name, for citing.
- Return header
- Form 990-PF
- Accounting Fees Schedule
- Investments Corp Bonds Schedule
- Investments Corp Stock Schedule
- Investments Other Schedule2
- Other Decreases Schedule
- Other Expenses Schedule
- Other Increases Schedule
- Other Professional Fees Schedule
- Taxes Schedule
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2023-05-08T12:39:51-05:00 | ReturnTs |
| Tax Period End | 2022-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 060317480 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | DAY PITNEY LLP | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | ONE FEDERAL ST 29 FL | AddressLine1Txt |
| City | BOSTON | CityNm |
| State Abbreviation | MA | StateAbbreviationCd |
| ZIP | 021103179 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990PF | ReturnTypeCd |
| Tax Period Begin | 2022-01-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 455498376 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | HANS AND MAVIS LOPATER FOUNDATION | BusinessNameLine1Txt |
| Business Name Line2 | C/O BARBARA F WAND DAY PITNEY LLP | BusinessNameLine2Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | HANS | BusinessNameControlTxt |
| Phone | 6173454628 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | ONE FEDERAL ST 29TH FL | AddressLine1Txt |
| City | BOSTON | CityNm |
| State Abbreviation | MA | StateAbbreviationCd |
| ZIP | 02110 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | BARBARA F WAND | PersonNm |
| Person Title | TRUSTEE | PersonTitleTxt |
| Phone | 6173454628 | PhoneNum |
| Signature | 2023-05-08 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
Signing Officer SigningOfficerGrp
Person Full Name PersonFullName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person First | BARBARA | PersonFirstNm |
| Person Last | WAND | PersonLastNm |
| Field | Value | IRS element (for citing) |
|---|---|---|
| SSN | 999009999 | SSN |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IRS Responsible Prty Info Curr | 0 | IRSResponsiblePrtyInfoCurrInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | BARBARA FREEDMAN WAND | PreparerPersonNm |
| PTIN | P01530145 | PTIN |
| Phone | 6173454600 | PhoneNum |
Additional Filer Information AdditionalFilerInformation
Trusted Customer TrustedCustomerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Trusted Customer | 2 | TrustedCustomerCd |
| Authentication Assurance Level | AAL1 | AuthenticationAssuranceLevelCd |
| Identity Assurance Level | IAL1 | IdentityAssuranceLevelCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2022 | TaxYr |
| Build TS | 2023-04-26 12:10:37Z | BuildTS |
Form 990-PF IRS990PF
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization501c3 Exempt PF | Yes (X) | Organization501c3ExemptPFInd |
| FMV Assets EOY | $21,252,485 | FMVAssetsEOYAmt |
| Method Of Accounting Cash | Yes (X) | MethodOfAccountingCashInd |
Analysis Of Revenue And Expenses AnalysisOfRevenueAndExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Schedule B Not Required | Yes (X) | ScheduleBNotRequiredInd |
| Dividends Rev And Expnss | $448,228 | DividendsRevAndExpnssAmt |
| Dividends Net Invst Incm | $448,228 | DividendsNetInvstIncmAmt |
| Net Gain Sale Ast Rev And Expnss | $629,913 | NetGainSaleAstRevAndExpnssAmt |
| Gross Sales Price | $6,708,606 | GrossSalesPriceAmt |
| Cap Gain Net Incm Net Invst Incm | $629,913 | CapGainNetIncmNetInvstIncmAmt |
| Total Rev And Expnss | $1,078,141 | TotalRevAndExpnssAmt |
| Total Net Invst Incm | $1,078,141 | TotalNetInvstIncmAmt |
| Comp Ofcr Dir Trst Rev And Expnss | $63,634 | CompOfcrDirTrstRevAndExpnssAmt |
| Comp Ofcr Dir Trst Net Invst Incm | $31,817 | CompOfcrDirTrstNetInvstIncmAmt |
| Comp Ofcr Dir Trst Dsbrs Chrtbl | $31,817 | CompOfcrDirTrstDsbrsChrtblAmt |
| Accounting Fees Rev And Expnss | $6,556 | AccountingFeesRevAndExpnssAmt |
| Accounting Fees Net Invst Incm | $6,556 | AccountingFeesNetInvstIncmAmt |
| Accounting Fees Chrtbl Prps | $0 | AccountingFeesChrtblPrpsAmt |
| Other Prof Fees Rev And Expnss | $160,275 | OtherProfFeesRevAndExpnssAmt |
| Other Prof Fees Net Invst Incm | $160,275 | OtherProfFeesNetInvstIncmAmt |
| Other Prof Fees Dsbrs Chrtbl | $0 | OtherProfFeesDsbrsChrtblAmt |
| Taxes Rev And Expnss | $48,390 | TaxesRevAndExpnssAmt |
| Taxes Net Invst Incm | $11,298 | TaxesNetInvstIncmAmt |
| Taxes Dsbrs Chrtbl | $0 | TaxesDsbrsChrtblAmt |
| Other Expenses Rev And Expnss | $125 | OtherExpensesRevAndExpnssAmt |
| Other Expenses Net Invst Incm | $125 | OtherExpensesNetInvstIncmAmt |
| Other Expenses Dsbrs Chrtbl | $0 | OtherExpensesDsbrsChrtblAmt |
| Tot Opr Expenses Rev And Expnss | $278,980 | TotOprExpensesRevAndExpnssAmt |
| Tot Opr Expenses Net Invst Incm | $210,071 | TotOprExpensesNetInvstIncmAmt |
| Tot Opr Expenses Dsbrs Chrtbl | $31,817 | TotOprExpensesDsbrsChrtblAmt |
| Contri Paid Rev And Expnss | $1,200,000 | ContriPaidRevAndExpnssAmt |
| Contri Paid Dsbrs Chrtbl | $1,200,000 | ContriPaidDsbrsChrtblAmt |
| Total Expenses Rev And Expnss | $1,478,980 | TotalExpensesRevAndExpnssAmt |
| Total Expenses Net Invst Incm | $210,071 | TotalExpensesNetInvstIncmAmt |
| Total Expenses Dsbrs Chrtbl | $1,231,817 | TotalExpensesDsbrsChrtblAmt |
| Excess Revenue Over Expenses | -$400,839 | ExcessRevenueOverExpensesAmt |
| Net Investment Income | $868,070 | NetInvestmentIncomeAmt |
Form990 PF Balance Sheets Form990PFBalanceSheetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cash BOY | $280 | CashBOYAmt |
| Cash EOY | $340 | CashEOYAmt |
| Cash EOYFMV | $340 | CashEOYFMVAmt |
| Sav And Temp Cash Invst BOY | $245,700 | SavAndTempCashInvstBOYAmt |
| Sav And Temp Cash Invst EOY | $145,200 | SavAndTempCashInvstEOYAmt |
| Sav And Temp Cash Invst EOYFMV | $145,200 | SavAndTempCashInvstEOYFMVAmt |
| Corporate Stock BOY | $6,635,246 | CorporateStockBOYAmt |
| Corporate Stock EOY | $6,485,575 | CorporateStockEOYAmt |
| Corporate Stock EOYFMV | $10,936,447 | CorporateStockEOYFMVAmt |
| Corporate Bonds BOY | $2,545,897 | CorporateBondsBOYAmt |
| Corporate Bonds EOY | $3,006,461 | CorporateBondsEOYAmt |
| Corporate Bonds EOYFMV | $2,787,390 | CorporateBondsEOYFMVAmt |
| Other Investments BOY | $7,349,967 | OtherInvestmentsBOYAmt |
| Other Investments EOY | $6,742,254 | OtherInvestmentsEOYAmt |
| Other Investments EOYFMV | $7,383,108 | OtherInvestmentsEOYFMVAmt |
| Total Assets BOY | $16,777,090 | TotalAssetsBOYAmt |
| Total Assets EOY | $16,379,830 | TotalAssetsEOYAmt |
| Total Assets EOYFMV | $21,252,485 | TotalAssetsEOYFMVAmt |
| Total Liabilities BOY | $0 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $0 | TotalLiabilitiesEOYAmt |
| Org Does Not Follow FASB117 | Yes (X) | OrgDoesNotFollowFASB117Ind |
| Capital Stock BOY | $16,680,392 | CapitalStockBOYAmt |
| Capital Stock EOY | $16,680,392 | CapitalStockEOYAmt |
| Additional Paid In Capital BOY | $0 | AdditionalPaidInCapitalBOYAmt |
| Additional Paid In Capital EOY | $0 | AdditionalPaidInCapitalEOYAmt |
| Retained Earning BOY | $96,698 | RetainedEarningBOYAmt |
| Retained Earning EOY | -$300,562 | RetainedEarningEOYAmt |
| Tot Net Ast Or Fund Balances BOY | $16,777,090 | TotNetAstOrFundBalancesBOYAmt |
| Tot Net Ast Or Fund Balances EOY | $16,379,830 | TotNetAstOrFundBalancesEOYAmt |
| Total Liabilities Net Ast BOY | $16,777,090 | TotalLiabilitiesNetAstBOYAmt |
| Total Liabilities Net Ast EOY | $16,379,830 | TotalLiabilitiesNetAstEOYAmt |
Chg In Net Assets Fund Balances ChgInNetAssetsFundBalancesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tot Net Ast Or Fund Balances BOY | $16,777,090 | TotNetAstOrFundBalancesBOYAmt |
| Excess Revenue Over Expenses | -$400,839 | ExcessRevenueOverExpensesAmt |
| Other Increases | $6,347 | OtherIncreasesAmt |
| Subtotal | $16,382,598 | SubtotalAmt |
| Other Decreases | $2,768 | OtherDecreasesAmt |
| Tot Net Ast Or Fund Balances EOY | $16,379,830 | TotNetAstOrFundBalancesEOYAmt |
Cap Gains Loss Tx Invst Incm Detail CapGainsLossTxInvstIncmDetail
Cap Gains Loss Tx Invst Incm CapGainsLossTxInvstIncmGrp (39 entries)
| PropertyPropertyDesc | How AcquiredHowAcquiredCd | AcquiredAcquiredDt | SoldSoldDt | Gross Sales PriceGrossSalesPriceAmt | Cost Or Other BasisCostOrOtherBasisAmt | Gain Or LossGainOrLossAmt | Gains Minus Excess Or LossesGainsMinusExcessOrLossesAmt |
|---|---|---|---|---|---|---|---|
| COMSTOCK RESOURCES INC 6500 SHS | P | 2021-08-09 | 2022-03-31 | $84,800 | $38,336 | $46,464 | $46,464 |
| COMSTOCK RESOURCES INC 5850 SHS | P | 2021-08-09 | 2022-05-05 | $98,715 | $34,503 | $64,212 | $64,212 |
| ISHARES 0-5 YR HY CORP BOND 1000 SHS | P | 2021-11-01 | 2022-06-28 | $40,750 | $45,326 | -$4,576 | -$4,576 |
| ISHARES MBS ETF 3425 SHS | P | 2022-03-09 | 2022-04-14 | $339,838 | $355,712 | -$15,874 | -$15,874 |
| ISHARES MSCI MALAYSIA ETF 7725 SHS | P | 2022-03-01 | 2022-04-14 | $159,346 | $196,948 | -$37,602 | -$37,602 |
| ISHARES MSCI PERU ETF 6150 SHS | P | 2022-10-04 | 2022-11-07 | $171,891 | $160,198 | $11,693 | $11,693 |
| META PLATFORMS INC CL A 765 SHS | P | 2022-01-25 | 2022-09-26 | $106,105 | $175,312 | -$69,207 | -$69,207 |
| SPDR BLOOMBERG ST YIELD BOND ETF 22655 SHS | P | 2022-06-28 | 2022-08-04 | $570,745 | $550,517 | $20,228 | $20,228 |
| VANGUARD MORTGAGE-BACKED SEC 1000 SHS | P | 2022-02-03 | 2022-03-09 | $51,053 | $51,870 | -$817 | -$817 |
| VANGUARD MORTGAGE-BACKED SEC 6950 SHS | P | 2022-04-14 | 2022-11-03 | $306,008 | $339,326 | -$33,318 | -$33,318 |
| ABBVIE INC 3.2% 11/06/22 200,000 | P | 2019-01-11 | 2022-09-06 | $200,000 | $200,000 | $0 | $0 |
| ALPHABET INC CL A 500 SHS | P | 2020-08-26 | 2022-11-14 | $47,534 | $41,106 | $6,428 | $6,428 |
| APPLE COMPUTER INC 225 SHS | P | 2013-01-25 | 2022-01-03 | $40,772 | $3,579 | $37,193 | $37,193 |
| APPLE COMPUTER INC 700 SHS | P | 2013-01-25 | 2022-10-25 | $106,186 | $10,645 | $95,541 | $95,541 |
| AT&T BROADBAND COPR 9.455% 11/15/22 150,000 | P | 2020-11-15 | 2022-11-15 | $150,000 | $150,000 | $0 | $0 |
| CANADIAN PACIFIC RAILWAY LTD 1000 SHS | P | 2017-10-26 | 2022-02-03 | $71,840 | $41,044 | $30,796 | $30,796 |
| CANADIAN PACIFIC RAILWAY LTD 1500 SHS | P | 2017-10-26 | 2022-03-10 | $116,850 | $52,377 | $64,473 | $64,473 |
| CANADIAN PACIFIC RAILWAY LTD 1350 SHS | P | 2017-10-26 | 2022-06-22 | $95,175 | $47,139 | $48,036 | $48,036 |
| CHENIERE ENERGY INC 1550 SHS | P | 2021-02-08 | 2022-05-25 | $210,664 | $104,023 | $106,641 | $106,641 |
| DISNEY WALT CO 1350 SHS | P | 2017-10-15 | 2022-11-11 | $128,924 | $164,580 | -$35,656 | -$35,656 |
| ISHARES 0-5 YR HY CORP BOND 12500 SHS | P | 2020-05-01 | 2022-06-28 | $509,376 | $576,225 | -$66,849 | -$66,849 |
| ISHARES CORE MSCI EAFE ETF 3000 SHS | P | 2020-05-20 | 2022-01-03 | $224,700 | $163,917 | $60,783 | $60,783 |
| ISHARES CORE MSCI EMERGING 1075 SHS | P | 2016-03-11 | 2022-02-03 | $63,898 | $43,297 | $20,601 | $20,601 |
| LEIDOS HOLDINGS INC 900 SHS | P | 2020-06-12 | 2022-11-14 | $94,143 | $90,734 | $3,409 | $3,409 |
| META PLATFORMS INC CL A 1300 SHS | P | 2020-03-10 | 2022-09-26 | $180,309 | $223,619 | -$43,310 | -$43,310 |
| MONSTER BEVERAGE CORP 800 SHS | P | 2019-04-03 | 2022-01-03 | $76,603 | $42,117 | $34,486 | $34,486 |
| NIKE INC CL B 2000 SHS | P | 2012-09-12 | 2022-10-25 | $182,671 | $50,388 | $132,283 | $132,283 |
| OTIS WORLDWIDE CORP 1500 SHS | P | 2012-09-12 | 2022-03-10 | $110,409 | $74,113 | $36,296 | $36,296 |
| QUANTA SVCS INC 250 SHS | P | 2021-08-09 | 2022-11-14 | $35,889 | $22,996 | $12,893 | $12,893 |
| STRYKER CORP 300 SHS | P | 2020-03-23 | 2022-01-03 | $80,500 | $38,508 | $41,992 | $41,992 |
| STRYKER CORP 1500 SHS | P | 2020-03-23 | 2022-03-01 | $391,769 | $192,540 | $199,229 | $199,229 |
| VANGUARD MORTGAGE-BACKED SEC 6000 SHS | P | 2020-03-23 | 2022-03-09 | $306,320 | $326,127 | -$19,807 | -$19,807 |
| VANGUARD SHORT TERM CORP BOND ETF 11000 SHS | P | 2020-03-23 | 2022-11-14 | $823,053 | $911,814 | -$88,761 | -$88,761 |
| VANGUARD SMALL-CAP ETF 300 SHS | P | 2020-11-25 | 2022-11-14 | $57,770 | $55,170 | $2,600 | $2,600 |
| VISA INC CL A 100 SHS | P | 2020-03-23 | 2022-02-03 | $23,153 | $13,567 | $9,586 | $9,586 |
| WELLS FARGO CO MTN 2.625% 07/22/22 | P | 2019-01-11 | 2022-07-22 | $200,000 | $200,000 | $0 | $0 |
| 3M COMPANY MTN 2% 6/26/22 | P | 2013-09-06 | 2022-06-26 | $150,000 | $150,000 | $0 | $0 |
| COCA COLA ENTERP INC 8.5% 02/01/22 | P | 2013-02-01 | 2022-02-01 | $100,000 | $141,020 | -$41,020 | -$41,020 |
| CAPITAL GAINS DIVIDENDS | P | $847 | $847 | $847 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Capital Gain Net Income | $629,913 | CapitalGainNetIncomeAmt |
Excise Tax Based On Invst Incm ExciseTaxBasedOnInvstIncmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Investment Income Excise Tax | $12,066 | InvestmentIncomeExciseTaxAmt |
| Tax Under Section511 | $0 | TaxUnderSection511Amt |
| Subtotal | $12,066 | SubtotalAmt |
| Subtitle A Tax | $0 | SubtitleATaxAmt |
| Tax Based On Investment Income | $12,066 | TaxBasedOnInvestmentIncomeAmt |
| Estimated Plus Ovpmt Incm Tx | $26,144 | EstimatedPlusOvpmtIncmTxAmt |
| Exempt Frgn Org Tax Wthld At Srce | $0 | ExemptFrgnOrgTaxWthldAtSrceAmt |
| Extsn Request Income Tax Paid | $0 | ExtsnRequestIncomeTaxPaidAmt |
| Backup Withholding Withheld | $0 | BackupWithholdingWithheldAmt |
| Total Payments And Credits | $26,144 | TotalPaymentsAndCreditsAmt |
| Es Penalty | $0 | EsPenaltyAmt |
| Overpayment | $14,078 | OverpaymentAmt |
| Applied To ES Tax | $14,078 | AppliedToESTaxAmt |
| Refund | $0 | RefundAmt |
Statements Regarding Acty StatementsRegardingActyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Legislative Political Acty | 0 | LegislativePoliticalActyInd |
| More Than100 Spent | 0 | MoreThan100SpentInd |
| Form1120 POL Filed | 0 | Form1120POLFiledInd |
| Section4955 Organization Tax | $0 | Section4955OrganizationTaxAmt |
| Section4955 Managers Tax | $0 | Section4955ManagersTaxAmt |
| Tax Reimbursed | $0 | TaxReimbursedAmt |
| Activities Not Previously Rpt | 0 | ActivitiesNotPreviouslyRptInd |
| Changes To Articles Or Bylaws | 0 | ChangesToArticlesOrBylawsInd |
| Unrelated Bus Incm Over Limit | 0 | UnrelatedBusIncmOverLimitInd |
| Organization Dissolved Etc | 0 | OrganizationDissolvedEtcInd |
| Section508e Rqr Satisfied | 0 | Section508eRqrSatisfiedInd |
| At Least5000 In Assets | Yes (1) | AtLeast5000InAssetsInd |
| Org Report Or Register State | MA | OrgReportOrRegisterStateCd |
| Form990 PF Filed With Atty Gen | Yes (1) | Form990PFFiledWithAttyGenInd |
| Private Operating Foundation | 0 | PrivateOperatingFoundationInd |
| New Substantial Contributors | 0 | NewSubstantialContributorsInd |
| Own Controlled Entity | 0 | OwnControlledEntityInd |
| Donor Advised Fund | 0 | DonorAdvisedFundInd |
| Comply With Public Insp Rqr | Yes (1) | ComplyWithPublicInspRqrInd |
| Website Address | N/A | WebsiteAddressTxt |
Persons With Books Name PersonsWithBooksName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | BARBARA F WAND DAY PITNEY LLP | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 6173454628 | PhoneNum |
Location Of Books US Address LocationOfBooksUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | ONE FEDERAL STREET 29TH FL | AddressLine1Txt |
| City | BOSTON | CityNm |
| State Abbreviation | MA | StateAbbreviationCd |
| ZIP | 02110 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Foreign Accounts Question | 0 | ForeignAccountsQuestionInd |
Statements Regarding Acty4720 StatementsRegardingActy4720Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Sale Or Exch Disqualified Prsn | 0 | SaleOrExchDisqualifiedPrsnInd |
| Brrw Or Lend Disqualified Prsn | 0 | BrrwOrLendDisqualifiedPrsnInd |
| Furn Goods Disqualified Prsn | 0 | FurnGoodsDisqualifiedPrsnInd |
| Pay Comp Disqualified Prsn | Yes (1) | PayCompDisqualifiedPrsnInd |
| Transfer Ast Disqualified Prsn | 0 | TransferAstDisqualifiedPrsnInd |
| Payment To Government Official | 0 | PaymentToGovernmentOfficialInd |
| Acts Fail To Qlfy As Exceptions | 0 | ActsFailToQlfyAsExceptionsInd |
| Uncorrected Prior Acts | 0 | UncorrectedPriorActsInd |
| Undistributed Income PY | 0 | UndistributedIncomePYInd |
| Business Holdings | 0 | BusinessHoldingsInd |
| Jeopardy Investments | 0 | JeopardyInvestmentsInd |
| Uncorrected PY Jeopardy Invst | 0 | UncorrectedPYJeopardyInvstInd |
| Influence Legislation | 0 | InfluenceLegislationInd |
| Influence Election | 0 | InfluenceElectionInd |
| Grants To Individuals | 0 | GrantsToIndividualsInd |
| Grants To Organizations | 0 | GrantsToOrganizationsInd |
| Noncharitable Purpose | 0 | NoncharitablePurposeInd |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | 0 | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | 0 | PayPremiumsPrsnlBnftCntrctInd |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTransInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | 0 | SubjToTaxRmnrtnExPrchtPymtInd |
Officer Dir Trst Key Empl Info OfficerDirTrstKeyEmplInfoGrp
Officer Dir Trst Key Empl OfficerDirTrstKeyEmplGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | BARBARA FREEDMAN WAND | PersonNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | C/O DAY PITNEY LLP ONE FEDERAL ST | AddressLine1Txt |
| Address Line2 | 29TH FL | AddressLine2Txt |
| City | BOSTON | CityNm |
| State Abbreviation | MA | StateAbbreviationCd |
| ZIP | 02110 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Title | TRUSTEE | TitleTxt |
| Average Hrs Per Wk Devoted To Pos | 1.00 | AverageHrsPerWkDevotedToPosRt |
| Compensation | $0 | CompensationAmt |
| Employee Benefit Program | $0 | EmployeeBenefitProgramAmt |
| Expense Account Other Allwnc | $0 | ExpenseAccountOtherAllwncAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Comp Of Hghst Pd Empl Or NONE | NONE | CompOfHghstPdEmplOrNONETxt |
| Other Employee Paid Over50k | 0 | OtherEmployeePaidOver50kCnt |
| Comp Of Hghst Pd Cntrct Or NONE | NONE | CompOfHghstPdCntrctOrNONETxt |
| Contractor Paid Over50k | 0 | ContractorPaidOver50kCnt |
Sum Of Program Related Invst SumOfProgramRelatedInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Minimum Investment Return MinimumInvestmentReturnGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Average Monthly FMV Of Sec | $23,036,194 | AverageMonthlyFMVOfSecAmt |
| Average Monthly Cash Balances | $345,753 | AverageMonthlyCashBalancesAmt |
| FMV All Other Noncharitable Ast | $0 | FMVAllOtherNoncharitableAstAmt |
| Total FMV Of Unused Assets | $23,381,947 | TotalFMVOfUnusedAssetsAmt |
| Reduction Claimed | $0 | ReductionClaimedAmt |
| Acquisition Indebtedness | $0 | AcquisitionIndebtednessAmt |
| Adjusted Total FMV Of Unused Ast | $23,381,947 | AdjustedTotalFMVOfUnusedAstAmt |
| Cash Deemed Charitable | $350,729 | CashDeemedCharitableAmt |
| Net Vl Noncharitable Assets | $23,031,218 | NetVlNoncharitableAssetsAmt |
| Minimum Investment Return | $1,151,561 | MinimumInvestmentReturnAmt |
Distributable Amount DistributableAmountGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Minimum Investment Return | $1,151,561 | MinimumInvestmentReturnAmt |
| Tax Based On Investment Income | $12,066 | TaxBasedOnInvestmentIncomeAmt |
| Total Tax | $12,066 | TotalTaxAmt |
| Distributable Before Adj | $1,139,495 | DistributableBeforeAdjAmt |
| Recoveries Qualfied Distri | $0 | RecoveriesQualfiedDistriAmt |
| Distributable Before Ded | $1,139,495 | DistributableBeforeDedAmt |
| Deduction From Distributable | $0 | DeductionFromDistributableAmt |
| Distributable As Adjusted | $1,139,495 | DistributableAsAdjustedAmt |
PF Qualifying Distributions PFQualifyingDistributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expenses And Contributions | $1,231,817 | ExpensesAndContributionsAmt |
| Program Related Invst Total | $0 | ProgramRelatedInvstTotalAmt |
| Qualifying Distributions | $1,231,817 | QualifyingDistributionsAmt |
Undistributed Income UndistributedIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Distributable As Adjusted | $1,139,495 | DistributableAsAdjustedAmt |
| Undistributed Income PY | $0 | UndistributedIncomePYAmt |
| Total For Prior Years | $0 | TotalForPriorYearsAmt |
| Excess Distribution Cyov Yr4 | $82,318 | ExcessDistributionCyovYr4Amt |
| Excess Distribution Cyov Yr3 | $36,512 | ExcessDistributionCyovYr3Amt |
| Excess Distribution Cyov Yr2 | $43,300 | ExcessDistributionCyovYr2Amt |
| Excess Distribution Cyov Yr1 | $3,309 | ExcessDistributionCyovYr1Amt |
| Total Excess Distribution Cyov | $165,439 | TotalExcessDistributionCyovAmt |
| Qualifying Distributions | $1,231,817 | QualifyingDistributionsAmt |
| Applied To Year1 | $0 | AppliedToYear1Amt |
| Applied To Prior Years | $0 | AppliedToPriorYearsAmt |
| Treated As Distri From Corpus | $0 | TreatedAsDistriFromCorpusAmt |
| Applied To Current Year | $1,139,495 | AppliedToCurrentYearAmt |
| Remaining Distri From Corpus | $92,322 | RemainingDistriFromCorpusAmt |
| Excess Distri Cyov App CY Corpus | $0 | ExcessDistriCyovAppCYCorpusAmt |
| Excess Distribution Cyov App CY | $0 | ExcessDistributionCyovAppCYAmt |
| Total Corpus | $257,761 | TotalCorpusAmt |
| Prior Year Undistributed Incm | $0 | PriorYearUndistributedIncmAmt |
| Prior Year Deficiency Or Tax | $0 | PriorYearDeficiencyOrTaxAmt |
| Taxable1 | $0 | Taxable1Amt |
| Taxable2 | $0 | Taxable2Amt |
| Undistributed Income CY | $0 | UndistributedIncomeCYAmt |
| Corpus Distri170b1 E Or4942g3 | $0 | CorpusDistri170b1EOr4942g3Amt |
| Excess Distri Cyov From Yr5 | $0 | ExcessDistriCyovFromYr5Amt |
| Excess Distri Cyov To Next Yr | $257,761 | ExcessDistriCyovToNextYrAmt |
| Excess From Year4 | $82,318 | ExcessFromYear4Amt |
| Excess From Year3 | $36,512 | ExcessFromYear3Amt |
| Excess From Year2 | $43,300 | ExcessFromYear2Amt |
| Excess From Year1 | $3,309 | ExcessFromYear1Amt |
| Excess From Current Year | $92,322 | ExcessFromCurrentYearAmt |
Supplementary Information SupplementaryInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Only Contri To Preselected | Yes (X) | OnlyContriToPreselectedInd |
Grant Or Contribution Pd Dur Yr GrantOrContributionPdDurYrGrp (5 entries)
| Address Line1RecipientUSAddress/AddressLine1Txt | CityRecipientUSAddress/CityNm | State AbbreviationRecipientUSAddress/StateAbbreviationCd | ZIPRecipientUSAddress/ZIPCd | Recipient RelationshipRecipientRelationshipTxt | Recipient Foundation StatusRecipientFoundationStatusTxt | Grant Or Contribution PurposeGrantOrContributionPurposeTxt | AmtAmt |
|---|---|---|---|---|---|---|---|
| AMERICAN CIVIL LIBERTIES UNION FOUNDATION OF MASSACHUSETTS | |||||||
| 211 CONGRESS STREET | BOSTON | MA | 02110 | NONE | PUBLIC CHARITY | SUPPORT ACTIVITES OF THE ACLU AIMED AT GUARANTEENG THE SEPARATION OF RELIGION AND GOVERNMENT IN MASSACHUSETTS. | $200,000 |
| ANTI-DEFAMATION LEAGUE FOUNDATION | |||||||
| 40 COURT STREET | BOSTON | MA | 02108 | NONE | PUBLIC CHARITY | TO THE ANTI-DEFAMATION LEAGUE FOUNDATION, NEW YORK, NEW YORK, TO BENEFIT THE NEW ENGLAND REGIONAL OFFICE, THE DISTRIBUTION MADE EACH YEAR TO BE USED FOR THE "A WORLD OF DIFFERENCE INSTITUTE" (OR ANY SIMILAR PROGRAM) IN ITS FIGHT AGAINST PREJUDICE, BIGOTRY AND ANTI SEMITISM AND ALL FORMS OF DISCRIMINATION IN THE SCHOOLS, THE WORKPLACE AND COLLEGE CAMPUSES IN THE COMMONWEALTH OF MASSACHUSETTS. | $200,000 |
| BRANDEIS UNIVERSITY | |||||||
| 415 SOUTH STREET MS-122 | WALTHAM | MA | 02453 | NONE | PUBLIC CHARITY | NEEDS-BASED UNDERGRADUATE SCHOLARSHIPS | $400,000 |
| DANA-FARBER CANCER INSTITUE | |||||||
| 10 BROOKLINE PLACE WEST 6TH FL | BROOKLINE | MA | 024457226 | NONE | PUBLIC CHARITY | MEDICAL RESEARCH | $200,000 |
| EMERSON HEALTH CARE FOUNDATION INC | |||||||
| 133 OLD ROAD TO NINE ACRE CORNER | CONCORD | MA | 01742 | NONE | PUBLIC CHARITY | SUPPORT FOR NURSES AND FOR THE ANNUAL APPEAL PROGRAM WHICH SUPPORTS ALL ASPECTS OF EMERSON HEALTH'S OPERATIONS. | $200,000 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Grant Or Contri Pd Dur Yr | $1,200,000 | TotalGrantOrContriPdDurYrAmt |
| Total Grant Or Contri Apprv Fut | $0 | TotalGrantOrContriApprvFutAmt |
Analysis Income Producing Acty AnalysisIncomeProducingActyGrp
Dividends And Interest From Sec Dtl DividendsAndInterestFromSecDtl
| Field | Value | IRS element (for citing) |
|---|---|---|
| Exclusion | 14 | ExclusionCd |
| Exclusion | $448,228 | ExclusionAmt |
Gain Sales Ast Oth Than Invntry GainSalesAstOthThanInvntryGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Exclusion | 18 | ExclusionCd |
| Exclusion | $629,913 | ExclusionAmt |
Subtotals Incm Producing Acty SubtotalsIncmProducingActyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Unrelated Business Taxbl Incm | $0 | UnrelatedBusinessTaxblIncmAmt |
| Exclusion | $1,078,141 | ExclusionAmt |
| Related Or Exempt Function Incm | $0 | RelatedOrExemptFunctionIncmAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Income Producing Acty | $1,078,141 | TotalIncomeProducingActyAmt |
Trnsfr Trans Rln Nonchrtbl EO TrnsfrTransRlnNonchrtblEOGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Trnsfr Of Cash To Nonchrtbl EO | 0 | TrnsfrOfCashToNonchrtblEOInd |
| Trnsfr Other Asset Nonchrtbl EO | 0 | TrnsfrOtherAssetNonchrtblEOInd |
| Sales Or Exchanges Of Assets | 0 | SalesOrExchangesOfAssetsInd |
| Purchase Of Assets Nonchrtbl EO | 0 | PurchaseOfAssetsNonchrtblEOInd |
| Rental Of Facilities Oth Assets | 0 | RentalOfFacilitiesOthAssetsInd |
| Reimbursement Arrangements | 0 | ReimbursementArrangementsInd |
| Loans Or Loan Guarantees | 0 | LoansOrLoanGuaranteesInd |
| Performance Of Services Etc | 0 | PerformanceOfServicesEtcInd |
| Sharing Of Facilities Etc | 0 | SharingOfFacilitiesEtcInd |
| Relationships Nonchrtbl EO | 0 | RelationshipsNonchrtblEOInd |
Accounting Fees Schedule AccountingFeesSchedule
Accounting Fees Detail AccountingFeesDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Category | DAY PITNEY LLP ACCOUNTING FEES | CategoryTxt |
| Amt | $6,556 | Amt |
| Net Investment Income | $6,556 | NetInvestmentIncomeAmt |
| Disbursements Charitable Prps | $0 | DisbursementsCharitablePrpsAmt |
Investments Corp Bonds Schedule InvestmentsCorpBondsSchedule
Investments Corporate Bonds InvestmentsCorporateBondsGrp (19 entries)
| BondBondNm | EOY Book ValueEOYBookValueAmt | EOYFMVEOYFMVAmt |
|---|---|---|
| STATE STREET CORP DTD 05/15/2023 3.1% 300M | $299,360 | $297,996 |
| AMGEN INC 2.250% 8/19/23 100M | $97,029 | $98,289 |
| CVS HEALTH CORP 4% 12/5/23 250M | $252,969 | $247,168 |
| GILEAD SCIENCES INC 3.7% 4/1/24 200M | $203,151 | $196,626 |
| MCDONALD'S CORP MTN 3.350% 4/1/23 200M | $200,432 | $199,246 |
| CITIGROUP INC 7.875% 5/15/2025 40,000 | $46,486 | $42,063 |
| JP MORGAN CHASE & CO 4.250% 10/01/27 | $110,112 | $96,351 |
| WALT DISNEY COMPANY 7.635% 11/30/28 | $25,815 | $22,564 |
| ACE INA HOLDINGS 8.875% 8/15/29 | $71,103 | $59,512 |
| MCDONALDS CORP MTN 2.625% 9/01/29 | $26,128 | $21,925 |
| ZIMMER BIOMET HLDGS 3.550% 3/20/30 | $267,400 | $214,772 |
| GOLDMAN SACHS GP MTN 5.5% 6/15/30 | $115,479 | $99,734 |
| GOLDMAN SACHS GP MTN 5.5% 3/15/32 | $238,190 | $198,674 |
| MARATHON OIL 4.4% 7/15/27 | $249,790 | $238,743 |
| MERRILL LYNCH & CO 6.750% 06/01/28 | $151,452 | $132,352 |
| JP MORGAN CHASE & CO 4.125% 12/15/26 | $216,402 | $193,248 |
| MORGAN STANLEY MTN 6.250% 8/09/26 | $110,922 | $104,427 |
| BOEING CO 2.196% 2/04/26 | $225,328 | $227,140 |
| ZIMMER HOLDINGS INC 3.550% 4/01/25 | $98,913 | $96,560 |
Investments Corp Stock Schedule InvestmentsCorpStockSchedule
Investments Corporate Stock InvestmentsCorporateStockGrp (25 entries)
| StockStockNm | EOY Book ValueEOYBookValueAmt | EOYFMVEOYFMVAmt |
|---|---|---|
| ALPHABET INC CL C 8000 SHS | $657,694 | $705,840 |
| APPLE INC 5000 SHS | $71,882 | $649,650 |
| CHUBB LTD 2,000 SHS | $121,562 | $441,200 |
| CISCO SYSTEMS INC 10500 SHS | $265,748 | $500,220 |
| CVS HEALTH CORPORATION 3400 SHS | $173,598 | $316,846 |
| NIKE INC CL B 2,000 SHS | $50,388 | $234,020 |
| ORACLE CORPORATION COM 4700 SHS | $172,554 | $384,178 |
| IQVIA HOLDINGS, INC 3,600 SHS | $353,290 | $737,604 |
| TARGET CORP COM 2800 SHS | $164,892 | $417,312 |
| VERIZON COMMUNICATIONS COM 7,350 SHS | $303,385 | $289,590 |
| CANADIAN PACIFIC RAILWAY LTD 7,150 SHS | $228,575 | $533,319 |
| AMAZON COM INC 5240 SHS | $424,006 | $440,160 |
| WALT DISNEY COMPANY 1,350 SHS | $128,094 | $117,288 |
| MONSTER BEVERAGE CORP 7200 SHS | $379,056 | $731,016 |
| CIENA CORP 5,400 SHS | $208,011 | $275,292 |
| CITIGROUP INC 11,300 SHS | $424,538 | $511,099 |
| JP MORGAN CHASE & CO 4,000 SHS | $449,470 | $536,400 |
| REGENERON PHARMACEUTICALS INC 700 SHS | $268,349 | $505,043 |
| LEIDOS HOLDINGS INC 3,800 SHS | $360,441 | $399,722 |
| QUANTA SVCCS INC 3,800 SHS | $307,942 | $541,500 |
| RAYTHEON TECHNOLOGIES CORP 3000 SHS | $167,691 | $302,760 |
| VISA INC CL A 1670 SHS | $262,235 | $346,959 |
| CHENIERE ENERGY INC 2,450 SHS | $164,424 | $367,402 |
| COMSTOCK RESOURCES INC 31,000 SHS | $182,834 | $425,010 |
| JAZZ PHAMACEUTICALS PLC 1425 SHS | $194,916 | $227,017 |
Investments Other Schedule2 InvestmentsOtherSchedule2
Investments Other InvestmentsOtherGrp (12 entries)
| Category Or ItemCategoryOrItemTxt | Listed At Cost Or FMVListedAtCostOrFMVCd | Book ValueBookValueAmt | EOYFMVEOYFMVAmt |
|---|---|---|---|
| ISHARES CORE MSCI EAFE ETF 42,000 SHS | AT COST | $2,259,446 | $2,588,880 |
| ISHARES CORE MSCI EMERGING MARKETS ETF 17,000 SHS | AT COST | $892,868 | $793,900 |
| ISHARES MSCI EAFE SMALL-CAP ETF 7400 SHS | AT COST | $355,449 | $417,952 |
| VANGUARD SMALL-CAP ETF 5400 SHS | AT COST | $557,367 | $991,116 |
| ISHARES 0-5 HY CORP BONS 13,500 SHS | AT COST | $570,645 | $552,015 |
| SPDR GOLD TRUST 2000 SHS | AT COST | $361,145 | $339,280 |
| VANGUARD SHORT TERM BOND ETF 5500 | AT COST | $453,546 | $414,040 |
| VANGUARD SHORT TERM TIPS 7,000 SHS | AT COST | $348,270 | $326,970 |
| SPDR BLOOMBERG 1-3 MONTH T-BILL ETF | AT COST | $299,530 | $299,564 |
| VANGUARD TOTAL BOND MARKET ETF | AT COST | $305,794 | $314,300 |
| ISHARES JP MORGAN EM BOND ETF 1825 SHS | AT COST | $165,107 | $154,377 |
| ISHARES MSCI MALASIA ETF 8,350 SHS | AT COST | $173,087 | $190,714 |
Other Decreases Schedule OtherDecreasesSchedule
Other Decreases Detail OtherDecreasesDetail (5 entries)
| DescDesc | AmtAmt |
|---|---|
| CURRENT YEAR INCOME RECEIVED IN 2023 | $1,205 |
| ISHARES TAXABILITY TO BE DETERMINED MUTUAL FUND ADJUSTMENTS | $49 |
| STATE STREET CORP PURCHASE ACCRUED INTEREST C/O TO 2023 | $293 |
| BOEING 2.196% 02/04/06 PURCHASE ACCRUED INTEREST | $732 |
| MARATHON OIL CORP PURCHASE ACCRUED INTEREST | $489 |
Other Expenses Schedule OtherExpensesSchedule
Other Expenses Schedule OtherExpensesScheduleGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | STATE OF MASSACHUSETTS FILING FEE | Desc |
| Revenue And Expenses Per Books | $125 | RevenueAndExpensesPerBooksAmt |
| Net Investment Income | $125 | NetInvestmentIncomeAmt |
| Disbursements Charitable Prps | $0 | DisbursementsCharitablePrpsAmt |
Other Increases Schedule OtherIncreasesSchedule
Other Increases Detail OtherIncreasesDetail (3 entries)
| DescDesc | AmtAmt |
|---|---|
| PRIOR YEAR INCOME RECEIVED IN 2022 | $5,414 |
| 100,000 JPMORGAN CHASE & CO 4.25% 10/01/27 ACCRUED INTEREST PAD | $897 |
| GOLDMAN SACHS GP MTN PURCHASE ACCRUED INTEREST 2021 PLUS ROUNDING | $36 |
Other Professional Fees Schedule OtherProfessionalFeesSchedule
Other Professional Fees Detail OtherProfessionalFeesDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Category | STIFEL INVESTMENT MANAGEMENT FEES | CategoryTxt |
| Amt | $160,275 | Amt |
| Net Investment Income | $160,275 | NetInvestmentIncomeAmt |
| Disbursements Charitable Prps | $0 | DisbursementsCharitablePrpsAmt |
Taxes Schedule TaxesSchedule
Taxes Detail TaxesDetail (3 entries)
| CategoryCategoryTxt | AmtAmt | Net Investment IncomeNetInvestmentIncomeAmt | Disbursements Charitable PrpsDisbursementsCharitablePrpsAmt |
|---|---|---|---|
| FOREIGN TAX PAID ON DIVIDENDS | $11,298 | $11,298 | $0 |
| 2021 EXCISE TAX US TREASURY | $10,948 | $0 | $0 |
| 2022 ESTIMATED EXCISE TAX US TREASURY | $26,144 | $0 | $0 |