WILLOW TREE FUND: Form 990PF, tax year 2020
View the entire original 990 at ProPublica ↗
- Organization
- WILLOW TREE FUND (EIN 46-7468137)
- Tax period
- 2020-01-01 to 2020-12-31
- Filed
- 2021-05-28
- IRS object ID
- 202101489349100510
- Schema version
- 2020v4.1
- 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
- Schedule B
- General Explanation Attachment
- Investments Corp Stock Schedule
- Investments Other Schedule2
- Other Decreases Schedule
- Other Expenses Schedule
- Other Income Schedule2
- Other Increases Schedule
- Other Liabilities Schedule
- Other Professional Fees Schedule
- Substantial Contributors Sch
- Taxes Schedule
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2021-05-28T13:16:23-05:00 | ReturnTs |
| Tax Period End | 2020-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 041433295 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | HEMENWAY & BARNES LLP | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 75 STATE STREET | AddressLine1Txt |
| City | BOSTON | CityNm |
| State Abbreviation | MA | StateAbbreviationCd |
| ZIP | 021091466 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990PF | ReturnTypeCd |
| Tax Period Begin | 2020-01-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 467468137 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | THE WILLOW TREE FUND | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | WILL | BusinessNameControlTxt |
| Phone | 6172277940 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | CO HEMENWAY BARNESPO BOX 961209 | AddressLine1Txt |
| City | BOSTON | CityNm |
| State Abbreviation | MA | StateAbbreviationCd |
| ZIP | 021961209 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | PERSIS BARRON LEVY | PersonNm |
| Person Title | TRUSTEE | PersonTitleTxt |
| Phone | 6172277940 | PhoneNum |
| Signature | 2021-05-07 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
Signing Officer SigningOfficerGrp
Person Full Name PersonFullName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person First | PERSIS | PersonFirstNm |
| Person Last | BARRON LEVY | PersonLastNm |
| Field | Value | IRS element (for citing) |
|---|---|---|
| SSN | 999009999 | SSN |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | PATRICE A VIEHL | PreparerPersonNm |
| PTIN | P00957136 | PTIN |
| Phone | 6172277940 | 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 | 2020 | TaxYr |
| Build TS | 2022-09-23 18:48:47Z | BuildTS |
Form 990-PF IRS990PF
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization501c3 Exempt PF | Yes (X) | Organization501c3ExemptPFInd |
| FMV Assets EOY | $16,555,900 | FMVAssetsEOYAmt |
| Method Of Accounting Cash | Yes (X) | MethodOfAccountingCashInd |
Analysis Of Revenue And Expenses AnalysisOfRevenueAndExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contri Rcvd Rev And Expnss | $5,440,230 | ContriRcvdRevAndExpnssAmt |
| Interest On Sav Rev And Expnss | $1,348 | InterestOnSavRevAndExpnssAmt |
| Interest On Sav Net Invst Incm | $1,348 | InterestOnSavNetInvstIncmAmt |
| Dividends Rev And Expnss | $215,313 | DividendsRevAndExpnssAmt |
| Dividends Net Invst Incm | $206,933 | DividendsNetInvstIncmAmt |
| Net Gain Sale Ast Rev And Expnss | $36,885 | NetGainSaleAstRevAndExpnssAmt |
| Gross Sales Price | $2,358,018 | GrossSalesPriceAmt |
| Cap Gain Net Incm Net Invst Incm | $858,789 | CapGainNetIncmNetInvstIncmAmt |
| Other Income Rev And Expnss | $19,266 | OtherIncomeRevAndExpnssAmt |
| Other Income Net Invst Incm | $0 | OtherIncomeNetInvstIncmAmt |
| Total Rev And Expnss | $5,713,042 | TotalRevAndExpnssAmt |
| Total Net Invst Incm | $1,067,070 | TotalNetInvstIncmAmt |
| Comp Ofcr Dir Trst Rev And Expnss | $34,759 | CompOfcrDirTrstRevAndExpnssAmt |
| Comp Ofcr Dir Trst Net Invst Incm | $0 | CompOfcrDirTrstNetInvstIncmAmt |
| Comp Ofcr Dir Trst Dsbrs Chrtbl | $34,759 | CompOfcrDirTrstDsbrsChrtblAmt |
| Other Prof Fees Rev And Expnss | $48,947 | OtherProfFeesRevAndExpnssAmt |
| Other Prof Fees Net Invst Incm | $48,947 | OtherProfFeesNetInvstIncmAmt |
| Other Prof Fees Dsbrs Chrtbl | $0 | OtherProfFeesDsbrsChrtblAmt |
| Taxes Rev And Expnss | $83,396 | TaxesRevAndExpnssAmt |
| Taxes Net Invst Incm | $1,596 | TaxesNetInvstIncmAmt |
| Taxes Dsbrs Chrtbl | $0 | TaxesDsbrsChrtblAmt |
| Trav Conf Meeting Rev And Expnss | $148 | TravConfMeetingRevAndExpnssAmt |
| Trav Conf Meeting Net Invst Incm | $0 | TravConfMeetingNetInvstIncmAmt |
| Trav Conf Meeting Dsbrs Chrtbl | $148 | TravConfMeetingDsbrsChrtblAmt |
| Other Expenses Rev And Expnss | $16,386 | OtherExpensesRevAndExpnssAmt |
| Other Expenses Net Invst Incm | $0 | OtherExpensesNetInvstIncmAmt |
| Other Expenses Dsbrs Chrtbl | $13,145 | OtherExpensesDsbrsChrtblAmt |
| Tot Opr Expenses Rev And Expnss | $183,636 | TotOprExpensesRevAndExpnssAmt |
| Tot Opr Expenses Net Invst Incm | $50,543 | TotOprExpensesNetInvstIncmAmt |
| Tot Opr Expenses Dsbrs Chrtbl | $48,052 | TotOprExpensesDsbrsChrtblAmt |
| Contri Paid Rev And Expnss | $11,290,895 | ContriPaidRevAndExpnssAmt |
| Contri Paid Dsbrs Chrtbl | $11,290,895 | ContriPaidDsbrsChrtblAmt |
| Total Expenses Rev And Expnss | $11,474,531 | TotalExpensesRevAndExpnssAmt |
| Total Expenses Net Invst Incm | $50,543 | TotalExpensesNetInvstIncmAmt |
| Total Expenses Dsbrs Chrtbl | $11,338,947 | TotalExpensesDsbrsChrtblAmt |
| Excess Revenue Over Expenses | -$5,761,489 | ExcessRevenueOverExpensesAmt |
| Net Investment Income | $1,016,527 | NetInvestmentIncomeAmt |
Form990 PF Balance Sheets Form990PFBalanceSheetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cash BOY | $3,249,235 | CashBOYAmt |
| Cash EOY | $3,506,484 | CashEOYAmt |
| Cash EOYFMV | $3,506,484 | CashEOYFMVAmt |
| Sav And Temp Cash Invst BOY | $15,312 | SavAndTempCashInvstBOYAmt |
| Sav And Temp Cash Invst EOY | $15,979 | SavAndTempCashInvstEOYAmt |
| Sav And Temp Cash Invst EOYFMV | $15,979 | SavAndTempCashInvstEOYFMVAmt |
| Corporate Stock BOY | $5,683,973 | CorporateStockBOYAmt |
| Corporate Stock EOY | $186,911 | CorporateStockEOYAmt |
| Corporate Stock EOYFMV | $239,058 | CorporateStockEOYFMVAmt |
| Other Investments BOY | $10,079,569 | OtherInvestmentsBOYAmt |
| Other Investments EOY | $10,222,450 | OtherInvestmentsEOYAmt |
| Other Investments EOYFMV | $12,794,379 | OtherInvestmentsEOYFMVAmt |
| Total Assets BOY | $19,028,089 | TotalAssetsBOYAmt |
| Total Assets EOY | $13,931,824 | TotalAssetsEOYAmt |
| Total Assets EOYFMV | $16,555,900 | TotalAssetsEOYFMVAmt |
| Other Liabilities BOY | $750 | OtherLiabilitiesBOYAmt |
| Other Liabilities EOY | $750 | OtherLiabilitiesEOYAmt |
| Total Liabilities BOY | $750 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $750 | TotalLiabilitiesEOYAmt |
| Org Does Not Follow FASB117 | Yes (X) | OrgDoesNotFollowFASB117Ind |
| Capital Stock BOY | $0 | CapitalStockBOYAmt |
| Capital Stock EOY | $0 | CapitalStockEOYAmt |
| Additional Paid In Capital BOY | $0 | AdditionalPaidInCapitalBOYAmt |
| Additional Paid In Capital EOY | $0 | AdditionalPaidInCapitalEOYAmt |
| Retained Earning BOY | $19,027,339 | RetainedEarningBOYAmt |
| Retained Earning EOY | $13,931,074 | RetainedEarningEOYAmt |
| Tot Net Ast Or Fund Balances BOY | $19,027,339 | TotNetAstOrFundBalancesBOYAmt |
| Tot Net Ast Or Fund Balances EOY | $13,931,074 | TotNetAstOrFundBalancesEOYAmt |
| Total Liabilities Net Ast BOY | $19,028,089 | TotalLiabilitiesNetAstBOYAmt |
| Total Liabilities Net Ast EOY | $13,931,824 | TotalLiabilitiesNetAstEOYAmt |
Chg In Net Assets Fund Balances ChgInNetAssetsFundBalancesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tot Net Ast Or Fund Balances BOY | $19,027,339 | TotNetAstOrFundBalancesBOYAmt |
| Excess Revenue Over Expenses | -$5,761,489 | ExcessRevenueOverExpensesAmt |
| Other Increases | $678,162 | OtherIncreasesAmt |
| Subtotal | $13,944,012 | SubtotalAmt |
| Other Decreases | $12,938 | OtherDecreasesAmt |
| Tot Net Ast Or Fund Balances EOY | $13,931,074 | TotNetAstOrFundBalancesEOYAmt |
Cap Gains Loss Tx Invst Incm Detail CapGainsLossTxInvstIncmDetail
Cap Gains Loss Tx Invst Incm CapGainsLossTxInvstIncmGrp (7 entries)
| PropertyPropertyDesc | AcquiredAcquiredDt | SoldSoldDt | Gross Sales PriceGrossSalesPriceAmt | Cost Or Other BasisCostOrOtherBasisAmt | Gain Or LossGainOrLossAmt | Gains Minus Excess Or LossesGainsMinusExcessOrLossesAmt | How AcquiredHowAcquiredCd |
|---|---|---|---|---|---|---|---|
| 1696 SHS HARTFORD GLOBAL REAL ASSET | 2019-12-27 | 2020-12-22 | $14,857 | $15,114 | -$257 | -$257 | |
| 281 SHS PARAMETRIC TAX-MANAGED EMERG | 2019-12-27 | 2020-09-16 | $12,263 | $13,678 | -$1,415 | -$1,415 | |
| 300 SHS 1/100 BERKSHIRE HTWY CLA | 1990-01-14 | 2020-04-08 | $837,476 | $2,655 | $834,821 | $834,821 | |
| 54,464 SHS HARTFORD GLOBAL REAL ASSETT | 2020-12-22 | $477,097 | $485,353 | -$8,256 | -$8,256 | ||
| 10,688 SHS PARAMETRIC TAX MANAGED EMER | 2020-09-16 | $466,338 | $520,124 | -$53,786 | -$53,786 | ||
| 43,067 SHS VANGUARD TOTAL BOND MARKET | 2017-07-12 | 2020-12-22 | $500,000 | $462,305 | $37,695 | $37,695 | |
| CAPITAL GAINS DIVIDENDS | $49,987 | $49,987 | $49,987 | P |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Capital Gain Net Income | $858,789 | CapitalGainNetIncomeAmt |
Excise Tax Based On Invst Incm ExciseTaxBasedOnInvstIncmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Investment Income Excise Tax | $14,130 | InvestmentIncomeExciseTaxAmt |
| Tax Under Section511 | $0 | TaxUnderSection511Amt |
| Subtotal | $14,130 | SubtotalAmt |
| Subtitle A Tax | $0 | SubtitleATaxAmt |
| Tax Based On Investment Income | $14,130 | TaxBasedOnInvestmentIncomeAmt |
| Estimated Plus Ovpmt Incm Tx | $32,800 | 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 | $32,800 | TotalPaymentsAndCreditsAmt |
| Es Penalty | $0 | EsPenaltyAmt |
| Overpayment | $18,670 | OverpaymentAmt |
| Applied To ES Tax | $18,670 | 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 | Yes (1) | 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 | Yes (1) | NewSubstantialContributorsInd |
| Own Controlled Entity | 0 | OwnControlledEntityInd |
| Donor Advised Fund | Yes (1) | DonorAdvisedFundInd |
| Comply With Public Insp Rqr | Yes (1) | ComplyWithPublicInspRqrInd |
| Website Address | N/A | WebsiteAddressTxt |
| Individual With Books | HEMENWAY BARNES LLP | IndividualWithBooksNm |
| Phone | 6172277940 | PhoneNum |
Location Of Books US Address LocationOfBooksUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 75 STATE STREET 16TH FLOOR | AddressLine1Txt |
| City | BOSTON | CityNm |
| State Abbreviation | MA | StateAbbreviationCd |
| ZIP | 021091466 | 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 (2 entries)
| Address Line1USAddress/AddressLine1Txt | CityUSAddress/CityNm | State AbbreviationUSAddress/StateAbbreviationCd | ZIPUSAddress/ZIPCd | TitleTitleTxt | Average Hrs Per Wk Devoted To PosAverageHrsPerWkDevotedToPosRt | CompensationCompensationAmt | Employee Benefit ProgramEmployeeBenefitProgramAmt | Expense Account Other AllwncExpenseAccountOtherAllwncAmt |
|---|---|---|---|---|---|---|---|---|
| TRACY WILLIAMS BARRON | ||||||||
| C/O HEMENWAY BARNES PO BOX 961209 | BOSTON | MA | 021961209 | TRUSTEE | 1.00 | $0 | $0 | $0 |
| PERSIS BARRON LEVY | ||||||||
| C/O HEMENWAY BARNES PO BOX 961209 | BOSTON | MA | 021961209 | TRUSTEE | 4.00 | $34,759 | $0 | $0 |
| 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 | $14,430,048 | AverageMonthlyFMVOfSecAmt |
| Average Monthly Cash Balances | $3,438,838 | AverageMonthlyCashBalancesAmt |
| FMV All Other Noncharitable Ast | $0 | FMVAllOtherNoncharitableAstAmt |
| Total FMV Of Unused Assets | $17,868,886 | TotalFMVOfUnusedAssetsAmt |
| Reduction Claimed | $0 | ReductionClaimedAmt |
| Acquisition Indebtedness | $0 | AcquisitionIndebtednessAmt |
| Adjusted Total FMV Of Unused Ast | $17,868,886 | AdjustedTotalFMVOfUnusedAstAmt |
| Cash Deemed Charitable | $268,033 | CashDeemedCharitableAmt |
| Net Vl Noncharitable Assets | $17,600,853 | NetVlNoncharitableAssetsAmt |
| Minimum Investment Return | $880,043 | MinimumInvestmentReturnAmt |
Distributable Amount DistributableAmountGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Minimum Investment Return | $880,043 | MinimumInvestmentReturnAmt |
| Tax Based On Investment Income | $14,130 | TaxBasedOnInvestmentIncomeAmt |
| Total Tax | $14,130 | TotalTaxAmt |
| Distributable Before Adj | $865,913 | DistributableBeforeAdjAmt |
| Recoveries Qualfied Distri | $0 | RecoveriesQualfiedDistriAmt |
| Distributable Before Ded | $865,913 | DistributableBeforeDedAmt |
| Deduction From Distributable | $0 | DeductionFromDistributableAmt |
| Distributable As Adjusted | $865,913 | DistributableAsAdjustedAmt |
Qualifying Distri Part XII QualifyingDistriPartXIIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expenses And Contributions | $11,338,947 | ExpensesAndContributionsAmt |
| Program Related Invst Total | $0 | ProgramRelatedInvstTotalAmt |
| Qualifying Distributions | $11,338,947 | QualifyingDistributionsAmt |
| Pct Sect4940e Org Net Invst Incm | $0 | PctSect4940eOrgNetInvstIncmAmt |
| Adjusted Qualifying Distri | $11,338,947 | AdjustedQualifyingDistriAmt |
Undistributed Income UndistributedIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Distributable As Adjusted | $865,913 | DistributableAsAdjustedAmt |
| Undistributed Income PY | $0 | UndistributedIncomePYAmt |
| Total For Prior Years | $0 | TotalForPriorYearsAmt |
| Excess Distribution Cyov Yr1 | $3,164,452 | ExcessDistributionCyovYr1Amt |
| Total Excess Distribution Cyov | $3,164,452 | TotalExcessDistributionCyovAmt |
| Qualifying Distributions | $11,338,947 | QualifyingDistributionsAmt |
| Applied To Year1 | $0 | AppliedToYear1Amt |
| Applied To Prior Years | $0 | AppliedToPriorYearsAmt |
| Treated As Distri From Corpus | $0 | TreatedAsDistriFromCorpusAmt |
| Applied To Current Year | $865,913 | AppliedToCurrentYearAmt |
| Remaining Distri From Corpus | $10,473,034 | RemainingDistriFromCorpusAmt |
| Excess Distri Cyov App CY Corpus | $0 | ExcessDistriCyovAppCYCorpusAmt |
| Excess Distribution Cyov App CY | $0 | ExcessDistributionCyovAppCYAmt |
| Total Corpus | $13,637,486 | 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 | $13,637,486 | ExcessDistriCyovToNextYrAmt |
| Excess From Year1 | $3,164,452 | ExcessFromYear1Amt |
| Excess From Current Year | $10,473,034 | ExcessFromCurrentYearAmt |
Supplementary Information SupplementaryInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributing Manager | TRACY WILLIAMS BARRON | ContributingManagerNm |
| Only Contri To Preselected | Yes (X) | OnlyContriToPreselectedInd |
Grant Or Contribution Pd Dur Yr GrantOrContributionPdDurYrGrp (7 entries)
| Address Line1RecipientUSAddress/AddressLine1Txt | CityRecipientUSAddress/CityNm | State AbbreviationRecipientUSAddress/StateAbbreviationCd | ZIPRecipientUSAddress/ZIPCd | Recipient RelationshipRecipientRelationshipTxt | Recipient Foundation StatusRecipientFoundationStatusTxt | Grant Or Contribution PurposeGrantOrContributionPurposeTxt | AmtAmt |
|---|---|---|---|---|---|---|---|
| BUCKINGHAM BROWNE & NICHOLS SCHOOL | |||||||
| 80 GERRYS LANDING ROAD | CAMBRIDGE | MA | 02138 | N/A | PUBLIC CHARITY | TO ESTABLISH THE WILLOW TREE SCHOLARS FUND | $1,024,485 |
| FIDELITY INVESTMENTS CHARITABLE GIFT FUND - THE WILLOW TREE FUND | |||||||
| PO BOX 770001 | CINCINNATI | OH | 452770053 | N/A | DONOR ADVISED FUND | GENERAL PURPOSE/ UNRESTRICTED | $1,155,852 |
| FIDELITY INVESTMENTS CHARITABLE GIFT FUND - THE WILLOW TREE FUND | |||||||
| PO BOX 770001 | CINCINNATI | OH | 452770053 | N/A | DONOR ADVISED FUND | GENERAL PURPOSE/ UNRESTRICTED | $2,863,440 |
| FIDELITY INVESTMENTS CHARITABLE GIFT FUND - THE WILLOW TREE FUND | |||||||
| PO BOX 770001 | CINCINNATI | OH | 452770053 | N/A | DONOR ADVISED FUND | GENERAL PURPOSE/UNRESTRICTED | $1,171,620 |
| FIDELITY INVESTMENTS CHARITABLE GIFT FUND - THE WILLOW TREE FUND | |||||||
| PO BOX 770001 | CINCINNATI | OH | 452770053 | N/A | DONOR ADVISED FUND | GENERAL PURPOSE/UNRESTRICTED | $2,858,255 |
| FIDELITY INVESTMENTS CHARITABLE GIFT FUND - THE WILLOW TREE FUND | |||||||
| PO BOX 770001 | CINCINNATI | OH | 452770053 | N/A | DONOR ADVISED FUND | GENERAL PURPOSE/UNRESTICTED | $1,717,243 |
| VALUES UNITED DBA WHISTLEBLOWER AID | |||||||
| 1250 CONNECTICUT AVE NW | WASHINGTON | DC | 20009 | N/A | PUBLIC CHARITY | GENERAL OPERATING SUPPORT | $500,000 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Grant Or Contri Pd Dur Yr | $11,290,895 | TotalGrantOrContriPdDurYrAmt |
| Total Grant Or Contri Apprv Fut | $0 | TotalGrantOrContriApprvFutAmt |
Analysis Income Producing Acty AnalysisIncomeProducingActyGrp
Int On Sav And Temp Cash Invst IntOnSavAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Exclusion | 14 | ExclusionCd |
| Exclusion | $1,348 | ExclusionAmt |
Div And Int From Sec Part VII DivAndIntFromSecPartVIIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Exclusion | 14 | ExclusionCd |
| Exclusion | $215,313 | ExclusionAmt |
Other Investment Incm Part VII OtherInvestmentIncmPartVIIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Exclusion | 01 | ExclusionCd |
| Exclusion | $19,266 | ExclusionAmt |
Gain Sales Ast Oth Than Invntry GainSalesAstOthThanInvntryGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Exclusion | 18 | ExclusionCd |
| Exclusion | $36,885 | ExclusionAmt |
Subtotals Incm Producing Acty SubtotalsIncmProducingActyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Unrelated Business Taxbl Incm | $0 | UnrelatedBusinessTaxblIncmAmt |
| Exclusion | $272,812 | ExclusionAmt |
| Related Or Exempt Function Incm | $0 | RelatedOrExemptFunctionIncmAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Income Producing Acty | $272,812 | 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 |
Schedule B IRS990ScheduleB
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization501c3 Exempt PF | Yes (X) | Organization501c3ExemptPFInd |
| General Rule | Yes (X) | GeneralRuleInd |
Contributor Information ContributorInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor | 1 | ContributorNum |
| Contributor Person | TRACY WILLIAMS BARRON | ContributorPersonNm |
Contributor US Address ContributorUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | C/O HEMENWAY BARNES PO BOX 961209 | AddressLine1Txt |
| City | BOSTON | CityNm |
| State Abbreviation | MA | StateAbbreviationCd |
| ZIP | 021961209 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Contributions | $5,440,230 | TotalContributionsAmt |
| Noncash Contribution | Yes (X) | NoncashContributionInd |
Non Cash Property Contribution NonCashPropertyContributionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor | 1 | ContributorNum |
| Noncash Property | 18 SHARES 1/100 BERKSHIRE HATHAWAY INC-DEL CL A | NoncashPropertyDesc |
| Fair Market Value | $5,440,230 | FairMarketValueAmt |
| Received | 2020-06-08 | ReceivedDt |
General Explanation Attachment GeneralExplanationAttachment
General Explanation GeneralExplanationGrp (2 entries)
| IdentifierIdentifierTxt | Form And Line ReferenceFormAndLineReferenceDesc | Medium ExplanationMediumExplanationTxt |
|---|---|---|
| DISTRIBUTIONS TO DONOR ADVISED FUND | FORM 990-PF, PART VII-A, LINE 12 | THE FOLLOWING EXPLANATION PROVIDES THE DETAIL OR DISTRIBUTIONS PAID BY THE ORGANIZATION DURING THE 2020 TAX PERIOD TO THE DONOR ADVISED FUND REFERENCED BELOW OVER WHICH THE FOUNDATION OR A DISQUALIFIED PERSON HAD ADVISORY PRIVILEGES.1. RECIPIENT: FIDELITY INVESTMENTS CHARITABLE GIFT FUND - THE WILLOW TREE FUND, GIVING ACCOUNT2. AMOUNT TREATED AS QUALIFYING DISTRIBUTIONS: $9,766,410.00 (NONCASH) 3. HOW THE DISTRIBUTION ACCOMPLISHES THE CHARITABLE PURPOSE: THE FIDELITY INVESTMENTS CHARITABLE GIFT FUND HAS EXCLUSIVE LEGAL CONTROL OVER THE ASSETS CONTRIBUTED AND ALL DISTRIBUTIONS WILL BE USED TO ACCOMPLISH A PURPOSE DESCRIBED IN SECTION 170(C)(2)(B). |
| DISTRIBUTION OF PROPERTY (FMV) | FORM 990-PF, PART I, LINE 25, COLUMN (A) | 1. DATES OF DISTRIBUTION: APRIL 14, 2020; APRIL 29, 2020; JULY 29, 2020; OCTOBER 14, 2020; NOVEMBER 19, 20202. DESCRIPTION OF PROPERTY: PUBLICLY-TRADED SECURITIES3. BOOK VALUE OF PROPERTY: $ 9,288,174.00METHOD OF DETERMINING BOOK VALUE: FMV ON DATE OF DONATION4. FAIR MARKET VALUE: $ 9,766,410.00METHOD FOR DETERMINING FAIR MARKET VALUE: AVERAGE OF THE HIGH AND LOW PRICES ON THE RECEIVE DATE |
Investments Corp Stock Schedule InvestmentsCorpStockSchedule
Investments Corporate Stock InvestmentsCorporateStockGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Stock | 1031 BERKSHIRE HTWY CL B | StockNm |
| EOY Book Value | $186,911 | EOYBookValueAmt |
| EOYFMV | $239,058 | EOYFMVAmt |
Investments Other Schedule2 InvestmentsOtherSchedule2
Investments Other InvestmentsOtherGrp (12 entries)
| Category Or ItemCategoryOrItemTxt | Listed At Cost Or FMVListedAtCostOrFMVCd | Book ValueBookValueAmt | EOYFMVEOYFMVAmt |
|---|---|---|---|
| 3280 SHS ISHARES RUSSELL 2000 ETF | FMV | $442,434 | $643,077 |
| 12474 SHS SPDR S&P 500 ETF | FMV | $2,859,245 | $4,663,779 |
| 119299.006 SHS BLACKROCK STRATEGIC INCO | FMV | $1,187,297 | $1,237,131 |
| 46198.027 SHS CRA QUALIFIED INVESTMENT | FMV | $500,801 | $500,325 |
| 20057.60 SHS VANGUARD INFLATION-PROTE | FMV | $511,011 | $568,031 |
| 109982.927 SHS VANGUARD TOTAL BOND MARK | FMV | $1,181,025 | $1,278,002 |
| 7585.156 SHS AMERICAN FUNDS | FMV | $394,668 | $526,106 |
| 37064.908 SHS FPA CRESCENT | FMV | $1,280,556 | $1,333,225 |
| 37647.933 HARBOR DIVERSIFIED INTL | FMV | $416,202 | $469,093 |
| 23560.27 SHS PAX GLOBAL ENVIRONMENTAL | FMV | $491,953 | $500,185 |
| 13161.934 SHS VANGUARD EMERGING MKTS | FMV | $486,359 | $548,589 |
| 4376.445 SHS VANGUARD REAL ESTATE INC | FMV | $470,899 | $526,836 |
Other Decreases Schedule OtherDecreasesSchedule
Other Decreases Detail OtherDecreasesDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | INCOME POSTED IN 2021 REPORTED IN 2020 | Desc |
| Amt | $12,938 | Amt |
Other Expenses Schedule OtherExpensesSchedule
Other Expenses Schedule OtherExpensesScheduleGrp (5 entries)
| DescDesc | Revenue And Expenses Per BooksRevenueAndExpensesPerBooksAmt | Net Investment IncomeNetInvestmentIncomeAmt | Disbursements Charitable PrpsDisbursementsCharitablePrpsAmt |
|---|---|---|---|
| COMMONWEALTH OF MASSACHUSETTS - FILING FEE | $500 | $0 | $500 |
| SUPPLIES/ OFFICE-RELATED EXPENSES | $4,409 | $0 | $1,168 |
| PHILANTHROPY - MEMBERSHIPS/PROFESSIONAL DEVELOPMENT | $1,387 | $0 | $1,387 |
| PO BOX FEE | $190 | $0 | $190 |
| RENT | $9,900 | $0 | $9,900 |
Other Income Schedule2 OtherIncomeSchedule2
Other Income Detail OtherIncomeDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | US TREASURY - 2019 OVERPAYMENT CREDITED TO 2020 ESTIMATED TAX | Desc |
| Revenue And Expenses Per Books | $19,266 | RevenueAndExpensesPerBooksAmt |
| Net Investment Income | $0 | NetInvestmentIncomeAmt |
| Adjusted Net Income | $19,266 | AdjustedNetIncomeAmt |
Other Increases Schedule OtherIncreasesSchedule
Other Increases Detail OtherIncreasesDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | ADJUST BOOK VALUE - PROPERTY/QUALIFYING DISTRIBUTIONS AT FMV | Desc |
| Amt | $678,162 | Amt |
Other Liabilities Schedule OtherLiabilitiesSchedule
Other Liabilities Detail OtherLiabilitiesDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | SECURITY DEPOSIT (SWORD & SPOON) | Desc |
| BOY Book Value | $750 | BOYBookValueAmt |
| EOY Book Value | $750 | EOYBookValueAmt |
Other Professional Fees Schedule OtherProfessionalFeesSchedule
Other Professional Fees Detail OtherProfessionalFeesDetail (2 entries)
| CategoryCategoryTxt | AmtAmt | Net Investment IncomeNetInvestmentIncomeAmt | Disbursements Charitable PrpsDisbursementsCharitablePrpsAmt |
|---|---|---|---|
| PRIME BUCHHOLZ - INVESTMENT MANAGEMENT FEES | $37,804 | $37,804 | $0 |
| HEMENWAY & BARNES - TAX PREPARATION | $11,143 | $11,143 | $0 |
Substantial Contributors Sch SubstantialContributorsSch
Substantial Contributor Detail SubstantialContributorDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | TRACY WILLIAMS BARRON | PersonNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | C/O HEMENWAY BARNES LLP PO BOX | AddressLine1Txt |
| Address Line2 | 961209 | AddressLine2Txt |
| City | BOSTON | CityNm |
| State Abbreviation | MA | StateAbbreviationCd |
| ZIP | 021961209 | ZIPCd |
Taxes Schedule TaxesSchedule
Taxes Detail TaxesDetail (4 entries)
| CategoryCategoryTxt | AmtAmt | Net Investment IncomeNetInvestmentIncomeAmt | Disbursements Charitable PrpsDisbursementsCharitablePrpsAmt |
|---|---|---|---|
| FOREIGN TAXES WITHHELD ON FOREIGN DIVIDENDS | $1,596 | $1,596 | $0 |
| FEDERAL EXCISE TAX - 2019 OVERPAYMENT CREDITED TO 2020 ESTIMATED TAX | $19,266 | $0 | $0 |
| FEDERAL EXCISE TAX - 2020 ESTIMATED TAX | $13,534 | $0 | $0 |
| FEDERAL EXCISE TAX - 2019 EXTENSION | $49,000 | $0 | $0 |