BEN COHEN CHARITABLE TRUST: Form 990PF, tax year 2018
View the entire original 990 at ProPublica ↗
- Organization
- BEN COHEN CHARITABLE TRUST (EIN 03-0368595)
- Tax period
- 2018-11-01 to 2019-10-31
- Filed
- 2020-09-15
- IRS object ID
- 202032599349100118
- Schema version
- 2018v3.1
- 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
- Accounting Fees Schedule
- Gain Loss Sale Other Assets Sch
- General Explanation Attachment
- Investments Corp Bonds Schedule
- Investments Corp Stock Schedule
- Investments Other Schedule2
- Other Expenses Schedule
- Other Income Schedule2
- Taxes Schedule
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2020-09-15T10:28:51-07:00 | ReturnTs |
| Tax Period End | 2019-10-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | GHP ADVISORS PC | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 131 MAIN STREET 8TH FLOOR | AddressLine1Txt |
| City | BURLINGTON | CityNm |
| State Abbreviation | VT | StateAbbreviationCd |
| ZIP | 05401 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990PF | ReturnTypeCd |
| Tax Period Begin | 2018-11-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 030368595 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | BEN COHEN CHARITABLE TRUST | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | BENC | BusinessNameControlTxt |
| Phone | 8028635099 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | C/O GHP ADVISORS PC PO BOX 5550 | AddressLine1Txt |
| City | BURLINGTON | CityNm |
| State Abbreviation | VT | StateAbbreviationCd |
| ZIP | 054025550 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | BENNETT R COHEN | PersonNm |
| Person Title | ADMINISTRATIVE TRUSTEE | PersonTitleTxt |
| Phone | 8028635099 | PhoneNum |
| Signature | 2020-09-15 | SignatureDt |
| Discuss With Paid Preparer | Yes (true) | DiscussWithPaidPreparerInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | GEORGE H PHILIBERT CPA | PreparerPersonNm |
| PTIN | P00544968 | PTIN |
| Phone | 8028635099 | PhoneNum |
Filing Security Information FilingSecurityInformation
IP Address IPAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| I Pv4 Address | 173.9.70.145 | IPv4AddressTxt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IP | 2020-09-15 | IPDt |
| IP Tm | 10:28:42 | IPTm |
| IP Timezone | PD | IPTimezoneCd |
| Filing License Type | P | FilingLicenseTypeCd |
| At Submission Creation Device Id | 38CAB16D8EAC7AED16DB9B2F1746213577E37E80 | AtSubmissionCreationDeviceId |
| At Submission Filing Device Id | 98CE66761932C049C47E1D9EF7D7C04B6555594B | AtSubmissionFilingDeviceId |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2018 | TaxYr |
| Build TS | 2021-09-10 13:11:23Z | BuildTS |
Form 990-PF IRS990PF
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization501c3 Exempt PF | Yes (X) | Organization501c3ExemptPFInd |
| FMV Assets EOY | $9,456,660 | 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 | $9,781 | ContriRcvdRevAndExpnssAmt |
| Schedule B Not Required | Yes (X) | ScheduleBNotRequiredInd |
| Interest On Sav Rev And Expnss | $1,819 | InterestOnSavRevAndExpnssAmt |
| Interest On Sav Net Invst Incm | $1,819 | InterestOnSavNetInvstIncmAmt |
| Dividends Rev And Expnss | $63,698 | DividendsRevAndExpnssAmt |
| Dividends Net Invst Incm | $63,698 | DividendsNetInvstIncmAmt |
| Net Gain Sale Ast Rev And Expnss | $609,605 | NetGainSaleAstRevAndExpnssAmt |
| Gross Sales Price | $1,834,894 | GrossSalesPriceAmt |
| Cap Gain Net Incm Net Invst Incm | $609,605 | CapGainNetIncmNetInvstIncmAmt |
| Gross Profit Rev And Expnss | $0 | GrossProfitRevAndExpnssAmt |
| Other Income Rev And Expnss | -$330 | OtherIncomeRevAndExpnssAmt |
| Other Income Net Invst Incm | -$330 | OtherIncomeNetInvstIncmAmt |
| Total Rev And Expnss | $684,573 | TotalRevAndExpnssAmt |
| Total Net Invst Incm | $674,792 | TotalNetInvstIncmAmt |
| Legal Fees Rev And Expnss | $0 | LegalFeesRevAndExpnssAmt |
| Accounting Fees Rev And Expnss | $8,781 | AccountingFeesRevAndExpnssAmt |
| Accounting Fees Net Invst Incm | $7,781 | AccountingFeesNetInvstIncmAmt |
| Accounting Fees Chrtbl Prps | $1,000 | AccountingFeesChrtblPrpsAmt |
| Other Prof Fees Rev And Expnss | $0 | OtherProfFeesRevAndExpnssAmt |
| Taxes Rev And Expnss | $1,000 | TaxesRevAndExpnssAmt |
| Taxes Net Invst Incm | $1,000 | TaxesNetInvstIncmAmt |
| Deprec And Dpltn Rev And Expnss | $0 | DeprecAndDpltnRevAndExpnssAmt |
| Trav Conf Meeting Rev And Expnss | $5,000 | TravConfMeetingRevAndExpnssAmt |
| Trav Conf Meeting Dsbrs Chrtbl | $5,000 | TravConfMeetingDsbrsChrtblAmt |
| Other Expenses Rev And Expnss | $36,203 | OtherExpensesRevAndExpnssAmt |
| Other Expenses Net Invst Incm | $31,203 | OtherExpensesNetInvstIncmAmt |
| Other Expenses Dsbrs Chrtbl | $5,000 | OtherExpensesDsbrsChrtblAmt |
| Tot Opr Expenses Rev And Expnss | $50,984 | TotOprExpensesRevAndExpnssAmt |
| Tot Opr Expenses Net Invst Incm | $39,984 | TotOprExpensesNetInvstIncmAmt |
| Tot Opr Expenses Dsbrs Chrtbl | $11,000 | TotOprExpensesDsbrsChrtblAmt |
| Contri Paid Rev And Expnss | $334,850 | ContriPaidRevAndExpnssAmt |
| Contri Paid Dsbrs Chrtbl | $334,850 | ContriPaidDsbrsChrtblAmt |
| Total Expenses Rev And Expnss | $385,834 | TotalExpensesRevAndExpnssAmt |
| Total Expenses Net Invst Incm | $39,984 | TotalExpensesNetInvstIncmAmt |
| Total Expenses Dsbrs Chrtbl | $345,850 | TotalExpensesDsbrsChrtblAmt |
| Excess Revenue Over Expenses | $298,739 | ExcessRevenueOverExpensesAmt |
| Net Investment Income | $634,808 | NetInvestmentIncomeAmt |
Form990 PF Balance Sheets Form990PFBalanceSheetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Sav And Temp Cash Invst BOY | $1,088,933 | SavAndTempCashInvstBOYAmt |
| Sav And Temp Cash Invst EOY | $1,113,194 | SavAndTempCashInvstEOYAmt |
| Sav And Temp Cash Invst EOYFMV | $1,113,890 | SavAndTempCashInvstEOYFMVAmt |
| Rcvbl From Officers EOY | $0 | RcvblFromOfficersEOYAmt |
| Other Nts And Loans Rcvbl EOY | $0 | OtherNtsAndLoansRcvblEOYAmt |
| Corporate Stock BOY | $2,801,688 | CorporateStockBOYAmt |
| Corporate Stock EOY | $2,734,158 | CorporateStockEOYAmt |
| Corporate Stock EOYFMV | $3,715,272 | CorporateStockEOYFMVAmt |
| Corporate Bonds BOY | $97,079 | CorporateBondsBOYAmt |
| Corporate Bonds EOY | $50,747 | CorporateBondsEOYAmt |
| Corporate Bonds EOYFMV | $50,990 | CorporateBondsEOYFMVAmt |
| Land Bldg Investments EOY | $0 | LandBldgInvestmentsEOYAmt |
| Other Investments BOY | $322,407 | OtherInvestmentsBOYAmt |
| Other Investments EOY | $341,996 | OtherInvestmentsEOYAmt |
| Other Investments EOYFMV | $4,576,508 | OtherInvestmentsEOYFMVAmt |
| Land EOY | $0 | LandEOYAmt |
| Other Assets BOY | $0 | OtherAssetsBOYAmt |
| Other Assets EOY | $0 | OtherAssetsEOYAmt |
| Other Assets EOYFMV | $0 | OtherAssetsEOYFMVAmt |
| Total Assets BOY | $4,310,107 | TotalAssetsBOYAmt |
| Total Assets EOY | $4,240,095 | TotalAssetsEOYAmt |
| Total Assets EOYFMV | $9,456,660 | TotalAssetsEOYFMVAmt |
| Deferred Revenue BOY | $368,751 | DeferredRevenueBOYAmt |
| Deferred Revenue EOY | $0 | DeferredRevenueEOYAmt |
| Loans From Officers EOY | $0 | LoansFromOfficersEOYAmt |
| Mortgages And Notes Payable EOY | $0 | MortgagesAndNotesPayableEOYAmt |
| Other Liabilities BOY | $0 | OtherLiabilitiesBOYAmt |
| Other Liabilities EOY | $0 | OtherLiabilitiesEOYAmt |
| Total Liabilities BOY | $368,751 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $0 | TotalLiabilitiesEOYAmt |
| Org Does Not Follow SFAS117 | Yes (X) | OrgDoesNotFollowSFAS117Ind |
| Capital Stock BOY | $1,929,357 | CapitalStockBOYAmt |
| Capital Stock EOY | $1,929,357 | CapitalStockEOYAmt |
| Retained Earning BOY | $2,011,999 | RetainedEarningBOYAmt |
| Retained Earning EOY | $2,310,738 | RetainedEarningEOYAmt |
| Tot Net Ast Or Fund Balances BOY | $3,941,356 | TotNetAstOrFundBalancesBOYAmt |
| Tot Net Ast Or Fund Balances EOY | $4,240,095 | TotNetAstOrFundBalancesEOYAmt |
| Total Liabilities Net Ast BOY | $4,310,107 | TotalLiabilitiesNetAstBOYAmt |
| Total Liabilities Net Ast EOY | $4,240,095 | TotalLiabilitiesNetAstEOYAmt |
Chg In Net Assets Fund Balances ChgInNetAssetsFundBalancesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tot Net Ast Or Fund Balances BOY | $3,941,356 | TotNetAstOrFundBalancesBOYAmt |
| Excess Revenue Over Expenses | $298,739 | ExcessRevenueOverExpensesAmt |
| Subtotal | $4,240,095 | SubtotalAmt |
| Tot Net Ast Or Fund Balances EOY | $4,240,095 | TotNetAstOrFundBalancesEOYAmt |
Cap Gains Loss Tx Invst Incm Detail CapGainsLossTxInvstIncmDetail
Cap Gains Loss Tx Invst Incm CapGainsLossTxInvstIncmGrp (3 entries)
| PropertyPropertyDesc | How AcquiredHowAcquiredCd | AcquiredAcquiredDt | SoldSoldDt | Gross Sales PriceGrossSalesPriceAmt | DepreciationDepreciationAmt | Cost Or Other BasisCostOrOtherBasisAmt | Gain Or LossGainOrLossAmt | FMV As Of123169FMVAsOf123169Amt | Adjusted Basis As Of123169AdjustedBasisAsOf123169Amt | Excess FMV Over Adjusted BssExcessFMVOverAdjustedBssAmt | Gains Minus Excess Or LossesGainsMinusExcessOrLossesAmt |
|---|---|---|---|---|---|---|---|---|---|---|---|
| PUBLICLY TRADED SECURITIES (SCHWAB #7154) | P | 2018-01-01 | 2019-10-31 | $332,630 | $0 | $399,230 | -$66,600 | $0 | $0 | $0 | -$66,600 |
| PUBLICLY TRADED SECURITIES (SCHWAB #2395) | P | 2018-01-01 | 2019-10-31 | $859,370 | $0 | $826,059 | $33,311 | $0 | $0 | $0 | $33,311 |
| MONEY IN MOTION, LLC | P | 2018-01-01 | 2019-10-31 | $642,894 | $0 | $0 | $642,894 | $0 | $0 | $0 | $642,894 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Capital Gain Net Income | $609,605 | CapitalGainNetIncomeAmt |
Qlfy Und Sect4940e Reduced Tax QlfyUndSect4940eReducedTaxGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Liable Section4942 Tax | false | LiableSection4942TaxInd |
| Adjusted Qlfy Distri Yr1 | $303,300 | AdjustedQlfyDistriYr1Amt |
| Net Vl Noncharitable Assets Yr1 | $10,896,204 | NetVlNoncharitableAssetsYr1Amt |
| Distribution Yr1 | 0.027835 | DistributionYr1Rt |
| Adjusted Qlfy Distri Yr2 | $280,515 | AdjustedQlfyDistriYr2Amt |
| Net Vl Noncharitable Assets Yr2 | $4,036,379 | NetVlNoncharitableAssetsYr2Amt |
| Distribution Yr2 | 0.069497 | DistributionYr2Rt |
| Adjusted Qlfy Distri Yr3 | $212,657 | AdjustedQlfyDistriYr3Amt |
| Net Vl Noncharitable Assets Yr3 | $3,859,283 | NetVlNoncharitableAssetsYr3Amt |
| Distribution Yr3 | 0.055103 | DistributionYr3Rt |
| Adjusted Qlfy Distri Yr4 | $495,635 | AdjustedQlfyDistriYr4Amt |
| Net Vl Noncharitable Assets Yr4 | $5,099,946 | NetVlNoncharitableAssetsYr4Amt |
| Distribution Yr4 | 0.097184 | DistributionYr4Rt |
| Adjusted Qlfy Distri Yr5 | $328,421 | AdjustedQlfyDistriYr5Amt |
| Net Vl Noncharitable Assets Yr5 | $4,694,849 | NetVlNoncharitableAssetsYr5Amt |
| Distribution Yr5 | 0.069953 | DistributionYr5Rt |
| Total Distribution | 0.319572 | TotalDistributionRt |
| Average Distribution | 0.063914 | AverageDistributionRt |
| Net Vl Noncharitable Assets | $9,290,100 | NetVlNoncharitableAssetsAmt |
| Adj Net Vl Noncharitable Assets | $593,767 | AdjNetVlNoncharitableAssetsAmt |
| Net Investment Income Pct | $6,348 | NetInvestmentIncomePctAmt |
| Adj Nonchrtbl Net Invst Incm Pct | $600,115 | AdjNonchrtblNetInvstIncmPctAmt |
| Qualifying Distributions | $345,850 | QualifyingDistributionsAmt |
Excise Tax Based On Invst Incm ExciseTaxBasedOnInvstIncmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Investment Income Excise Tax | $12,696 | InvestmentIncomeExciseTaxAmt |
| Tax Under Section511 | $0 | TaxUnderSection511Amt |
| Subtotal | $12,696 | SubtotalAmt |
| Subtitle A Tax | $0 | SubtitleATaxAmt |
| Tax Based On Investment Income | $12,696 | TaxBasedOnInvestmentIncomeAmt |
| Estimated Plus Ovpmt Incm Tx | $1,305 | EstimatedPlusOvpmtIncmTxAmt |
| Extsn Request Income Tax Paid | $16,000 | ExtsnRequestIncomeTaxPaidAmt |
| Total Payments And Credits | $17,305 | TotalPaymentsAndCreditsAmt |
| Original Return Overpayment | -$17,305 | OriginalReturnOverpaymentAmt |
| Overpayment | $4,609 | OverpaymentAmt |
| Applied To ES Tax | $0 | AppliedToESTaxAmt |
| Refund | $4,609 | RefundAmt |
Statements Regarding Acty StatementsRegardingActyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Legislative Political Acty | false | LegislativePoliticalActyInd |
| More Than100 Spent | false | MoreThan100SpentInd |
| Form1120 POL Filed | false | Form1120POLFiledInd |
| Activities Not Previously Rpt | false | ActivitiesNotPreviouslyRptInd |
| Changes To Articles Or Bylaws | false | ChangesToArticlesOrBylawsInd |
| Unrelated Bus Incm Over Limit | false | UnrelatedBusIncmOverLimitInd |
| Organization Dissolved Etc | false | OrganizationDissolvedEtcInd |
| Section508e Rqr Satisfied | Yes (true) | Section508eRqrSatisfiedInd |
| At Least5000 In Assets | Yes (true) | AtLeast5000InAssetsInd |
| Org Report Or Register State | VT | OrgReportOrRegisterStateCd |
| Form990 PF Filed With Atty Gen | Yes (true) | Form990PFFiledWithAttyGenInd |
| Private Operating Foundation | false | PrivateOperatingFoundationInd |
| New Substantial Contributors | false | NewSubstantialContributorsInd |
| Own Controlled Entity | false | OwnControlledEntityInd |
| Donor Advised Fund | false | DonorAdvisedFundInd |
| Comply With Public Insp Rqr | Yes (true) | ComplyWithPublicInspRqrInd |
| Website Address | N/A | WebsiteAddressTxt |
Persons With Books Name PersonsWithBooksName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | GHP ADVISORS PC | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 8028635099 | PhoneNum |
Location Of Books US Address LocationOfBooksUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 131 MAIN STREET 8th FLOOR | AddressLine1Txt |
| City | BURLINGTON | CityNm |
| State Abbreviation | VT | StateAbbreviationCd |
| ZIP | 05401 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Foreign Accounts Question | false | ForeignAccountsQuestionInd |
Statements Regarding Acty4720 StatementsRegardingActy4720Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Sale Or Exch Disqualified Prsn | false | SaleOrExchDisqualifiedPrsnInd |
| Brrw Or Lend Disqualified Prsn | false | BrrwOrLendDisqualifiedPrsnInd |
| Furn Goods Disqualified Prsn | false | FurnGoodsDisqualifiedPrsnInd |
| Pay Comp Disqualified Prsn | false | PayCompDisqualifiedPrsnInd |
| Transfer Ast Disqualified Prsn | false | TransferAstDisqualifiedPrsnInd |
| Payment To Government Official | false | PaymentToGovernmentOfficialInd |
| Uncorrected Prior Acts | false | UncorrectedPriorActsInd |
| Undistributed Income PY | false | UndistributedIncomePYInd |
| Business Holdings | false | BusinessHoldingsInd |
| Jeopardy Investments | false | JeopardyInvestmentsInd |
| Uncorrected PY Jeopardy Invst | false | UncorrectedPYJeopardyInvstInd |
| Influence Legislation | false | InfluenceLegislationInd |
| Influence Election | false | InfluenceElectionInd |
| Grants To Individuals | false | GrantsToIndividualsInd |
| Grants To Organizations | false | GrantsToOrganizationsInd |
| Noncharitable Purpose | false | NoncharitablePurposeInd |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | false | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | false | PayPremiumsPrsnlBnftCntrctInd |
| Prohibited Tax Shelter Trans | false | ProhibitedTaxShelterTransInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | false | SubjToTaxRmnrtnExPrchtPymtInd |
Officer Dir Trst Key Empl Info OfficerDirTrstKeyEmplInfoGrp
Officer Dir Trst Key Empl OfficerDirTrstKeyEmplGrp (3 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 |
|---|---|---|---|---|---|---|---|---|
| BENNETT R COHEN CO GHP ADVISORS PC | ||||||||
| PO BOX 5550 | BURLINGTON | VT | 05402 | TRUSTEE | 2.50 | $0 | $0 | $0 |
| CHARLES LACY | ||||||||
| 324 BROWNS TRACE ROAD | JERICHO | VT | 05465 | ADMIN TRUSTEE | 2.50 | $0 | $0 | $0 |
| JUDY WICKS | ||||||||
| 332 SOUTH 24TH ST | PHILADELPHIA | PA | 19103 | ADMIN TRUSTEE | 2.50 | $0 | $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 |
Minimum Investment Return MinimumInvestmentReturnGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Average Monthly FMV Of Sec | $3,636,405 | AverageMonthlyFMVOfSecAmt |
| Average Monthly Cash Balances | $1,213,416 | AverageMonthlyCashBalancesAmt |
| FMV All Other Noncharitable Ast | $4,581,753 | FMVAllOtherNoncharitableAstAmt |
| Total FMV Of Unused Assets | $9,431,574 | TotalFMVOfUnusedAssetsAmt |
| Reduction Claimed | $0 | ReductionClaimedAmt |
| Adjusted Total FMV Of Unused Ast | $9,431,574 | AdjustedTotalFMVOfUnusedAstAmt |
| Cash Deemed Charitable | $141,474 | CashDeemedCharitableAmt |
| Net Vl Noncharitable Assets | $9,290,100 | NetVlNoncharitableAssetsAmt |
| Minimum Investment Return | $464,505 | MinimumInvestmentReturnAmt |
Distributable Amount DistributableAmountGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Minimum Investment Return | $464,505 | MinimumInvestmentReturnAmt |
| Tax Based On Investment Income | $12,696 | TaxBasedOnInvestmentIncomeAmt |
| Total Tax | $12,696 | TotalTaxAmt |
| Distributable Before Adj | $451,809 | DistributableBeforeAdjAmt |
| Distributable Before Ded | $451,809 | DistributableBeforeDedAmt |
| Distributable As Adjusted | $451,809 | DistributableAsAdjustedAmt |
Qualifying Distri Part XII QualifyingDistriPartXIIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expenses And Contributions | $345,850 | ExpensesAndContributionsAmt |
| Qualifying Distributions | $345,850 | QualifyingDistributionsAmt |
| Pct Sect4940e Org Net Invst Incm | $0 | PctSect4940eOrgNetInvstIncmAmt |
| Adjusted Qualifying Distri | $345,850 | AdjustedQualifyingDistriAmt |
Undistributed Income UndistributedIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Distributable As Adjusted | $451,809 | DistributableAsAdjustedAmt |
| Excess Distribution Cyov Yr5 | $33,562 | ExcessDistributionCyovYr5Amt |
| Excess Distribution Cyov Yr4 | $242,038 | ExcessDistributionCyovYr4Amt |
| Excess Distribution Cyov Yr3 | $20,061 | ExcessDistributionCyovYr3Amt |
| Excess Distribution Cyov Yr2 | $79,432 | ExcessDistributionCyovYr2Amt |
| Excess Distribution Cyov Yr1 | $0 | ExcessDistributionCyovYr1Amt |
| Total Excess Distribution Cyov | $375,093 | TotalExcessDistributionCyovAmt |
| Qualifying Distributions | $345,850 | QualifyingDistributionsAmt |
| Treated As Distri From Corpus | $0 | TreatedAsDistriFromCorpusAmt |
| Applied To Current Year | $345,850 | AppliedToCurrentYearAmt |
| Remaining Distri From Corpus | $0 | RemainingDistriFromCorpusAmt |
| Excess Distri Cyov App CY Corpus | $105,959 | ExcessDistriCyovAppCYCorpusAmt |
| Excess Distribution Cyov App CY | $105,959 | ExcessDistributionCyovAppCYAmt |
| Total Corpus | $269,134 | TotalCorpusAmt |
| Prior Year Undistributed Incm | $0 | PriorYearUndistributedIncmAmt |
| Taxable1 | $0 | Taxable1Amt |
| Taxable2 | $0 | Taxable2Amt |
| Undistributed Income CY | $0 | UndistributedIncomeCYAmt |
| Excess Distri Cyov From Yr5 | $0 | ExcessDistriCyovFromYr5Amt |
| Excess Distri Cyov To Next Yr | $269,134 | ExcessDistriCyovToNextYrAmt |
| Excess From Year4 | $169,641 | ExcessFromYear4Amt |
| Excess From Year3 | $20,061 | ExcessFromYear3Amt |
| Excess From Year2 | $79,432 | ExcessFromYear2Amt |
| Excess From Year1 | $0 | ExcessFromYear1Amt |
| Excess From Current Year | $0 | ExcessFromCurrentYearAmt |
Supplementary Information SupplementaryInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributing Manager | BEN COHEN | ContributingManagerNm |
| Shareholder Manager | NONE | ShareholderManagerNm |
Application Submission Info ApplicationSubmissionInfoGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Recipient Person | BEN COHEN | RecipientPersonNm |
Recipient US Address RecipientUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | C/O GHP ADVISORS PC PO BOX 5550 | AddressLine1Txt |
| City | BURLINGTON | CityNm |
| State Abbreviation | VT | StateAbbreviationCd |
| ZIP | 05402 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Recipient Phone | 8028635099 | RecipientPhoneNum |
| Form And Info And Materials | SEE ATTACHED | FormAndInfoAndMaterialsTxt |
| Submission Deadlines | SEE ATTACHED | SubmissionDeadlinesTxt |
| Restrictions On Awards | SEE ATTACHED | RestrictionsOnAwardsTxt |
Grant Or Contribution Pd Dur Yr GrantOrContributionPdDurYrGrp (20 entries)
| Address Line1RecipientUSAddress/AddressLine1Txt | CityRecipientUSAddress/CityNm | State AbbreviationRecipientUSAddress/StateAbbreviationCd | ZIPRecipientUSAddress/ZIPCd | Recipient Foundation StatusRecipientFoundationStatusTxt | Grant Or Contribution PurposeGrantOrContributionPurposeTxt | AmtAmt |
|---|---|---|---|---|---|---|
| AMNESTY INTERNATIONAL | ||||||
| 5 PENN PLAZA 16TH FL | NEW YORK | NY | 10001 | PUBLIC | UNRESTRICTED | $1,000 |
| CHOOSE LOVE FOUNDATION CORP | ||||||
| 19121 NW 80TH CT | HIALEAH | FL | 33015 | PUBLIC | UNRESTRICTED | $10,000 |
| LAKE CHAMPLAIN COMMUNITY SAILING CTR | ||||||
| 505 LAKE ST | BURLINGTON | VT | 05401 | PUBLIC | UNRESTRICTED | $500 |
| COMMUNITY SOLUTIONS | ||||||
| 60 BROAD ST SUITE 2510 | NEW YORK | NY | 10004 | PUBLIC | UNRESTRICTED | $5,000 |
| FLYNN CENTER FOR PERFORMING ARTS | ||||||
| MAIN STREET | BURLINGTON | VT | 05401 | PUBLIC | UNRESTRICTED | $1,000 |
| FRIENDS OF THE CONGO | ||||||
| 1629 K ST NW STE 300 | WASHINGTON | DC | 20006 | PUBLIC | UNRESTRICTED | $5,000 |
| INVESTIGATIVE REPORTERS & EDITORS INC | ||||||
| 141 NEFF ANNEX | COLUMBIA | MO | 65211 | PUBLIC | UNRESTRICTED | $25,000 |
| MANNA SOUP KITCHEN | ||||||
| 48 ELM ST | NORTHAMPTON | MA | 01061 | PUBLIC | UNRESTRICTED | $500 |
| NEW LEADERS COUNCIL | ||||||
| 1050 CONNECTICUT AVE NW 66004 | WASHINGTON | DC | 20035 | PUBLIC | UNRESTRICTED | $1,000 |
| PEOPLE POWER INITIATIVES INC | ||||||
| 191 BANK STREET | BURLINGTON | VT | 05401 | PUBLIC | UNRESTRICTED | $225,000 |
| LETS GROW KIDS | ||||||
| 3 COURT STREET | MIDDLEBURY | VT | 05753 | PUBLIC | UNRESTRICTED | $1,000 |
| PUBLIC ASSETS INSTITUTE | ||||||
| PO BOX 942 | MONTPELIER | VT | 05601 | PUBLIC | UNRESTRICTED | $250 |
| PEACE & JUSTICE | ||||||
| 60 LAKE ST 1C | BURLINGTON | VT | 05401 | PUBLIC | UNRESTRICTED | $500 |
| RESOURCE VT | ||||||
| 266 PINE ST | BURLINGTON | VT | 05401 | PUBLIC | UNRESTRICTED | $1,000 |
| RIGHTS & DEMOCRACY ED FUND | ||||||
| 70 S WINOOSKI AVE | BURLINGTON | VT | 05401 | PUBLIC | UNRESTRICTED | $30,000 |
| JAZZ AT LINCOLN CENTER | ||||||
| COLUMBUS CIRCLE 12TH FL | NEW YORK | NY | 10019 | PUBLIC | UNRESTRICTED | $3,000 |
| LAKE CHAMPLAIN COMMITTEE | ||||||
| 208 FLYNN AVE 3 | BURLINGTON | VT | 05401 | PUBLIC | UNRESTRICTED | $100 |
| SOCIAL SECURITY WORKS ED FUND | ||||||
| 815 16TH ST NW 4TH FL | WASHINGTON | DC | 20006 | PUBLIC | UNRESTRICTED | $10,000 |
| VT PUBLIC RESEARCH INTEREST GROUP | ||||||
| 141 MAIN STS STE 6 | MONTPELIER | VT | 05602 | PUBLIC | UNRESTRICTED | $10,000 |
| RESOURCES FOR HUMAN DEVELOPMENT | ||||||
| 4700 WISSAHICKON AVE STE 126 | PHILADELPHIA | PA | 19144 | PUBLIC | UNRESTRICTED | $5,000 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Grant Or Contri Pd Dur Yr | $334,850 | TotalGrantOrContriPdDurYrAmt |
Analysis Income Producing Acty AnalysisIncomeProducingActyGrp
Int On Sav And Temp Cash Invst IntOnSavAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Exclusion | 14 | ExclusionCd |
| Exclusion | $1,819 | ExclusionAmt |
Div And Int From Sec Part VII DivAndIntFromSecPartVIIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Exclusion | 14 | ExclusionCd |
| Exclusion | $63,698 | ExclusionAmt |
Gain Sales Ast Oth Than Invntry GainSalesAstOthThanInvntryGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Exclusion | 18 | ExclusionCd |
| Exclusion | $609,605 | ExclusionAmt |
Other Revenue Described OtherRevenueDescribedGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | Investment in LLC | Desc |
| Exclusion | 14 | ExclusionCd |
| Exclusion | -$330 | ExclusionAmt |
Subtotals Incm Producing Acty SubtotalsIncmProducingActyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Exclusion | $674,792 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Income Producing Acty | $674,792 | TotalIncomeProducingActyAmt |
Trnsfr Trans Rln Nonchrtbl EO TrnsfrTransRlnNonchrtblEOGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Trnsfr Of Cash To Nonchrtbl EO | false | TrnsfrOfCashToNonchrtblEOInd |
| Trnsfr Other Asset Nonchrtbl EO | false | TrnsfrOtherAssetNonchrtblEOInd |
| Sales Or Exchanges Of Assets | false | SalesOrExchangesOfAssetsInd |
| Purchase Of Assets Nonchrtbl EO | false | PurchaseOfAssetsNonchrtblEOInd |
| Rental Of Facilities Oth Assets | false | RentalOfFacilitiesOthAssetsInd |
| Reimbursement Arrangements | false | ReimbursementArrangementsInd |
| Loans Or Loan Guarantees | false | LoansOrLoanGuaranteesInd |
| Performance Of Services Etc | false | PerformanceOfServicesEtcInd |
| Sharing Of Facilities Etc | false | SharingOfFacilitiesEtcInd |
| Relationships Nonchrtbl EO | false | RelationshipsNonchrtblEOInd |
Accounting Fees Schedule AccountingFeesSchedule
Accounting Fees Detail AccountingFeesDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Category | GHP ADVISORS, PC TAX ADV/PREPARATION AND ACCTNG | CategoryTxt |
| Amt | $8,781 | Amt |
| Net Investment Income | $7,781 | NetInvestmentIncomeAmt |
| Disbursements Charitable Prps | $1,000 | DisbursementsCharitablePrpsAmt |
Gain Loss Sale Other Assets Sch GainLossSaleOtherAssetsSch
Gain Loss Sale Other Asset GainLossSaleOtherAssetGrp (3 entries)
| AssetAssetDesc | How AcquiredHowAcquiredTxt | Gross Sales PriceGrossSalesPriceAmt | BasisBasisAmt | Total NetTotalNetAmt |
|---|---|---|---|---|
| PUBLICLY TRADED | ||||
| PUBLICLY TRADED SECURITIES (SCHWAB #7154) | Purchased | $332,630 | $399,230 | -$66,600 |
| PUBLICLY TRADED | ||||
| PUBLICLY TRADED SECURITIES (SCHWAB #2395) | Purchased | $859,370 | $826,059 | $33,311 |
| (no name) | ||||
| MONEY IN MOTION LLC K-1 REPORTED GAIN | Purchased | $642,894 | $0 | $642,894 |
General Explanation Attachment GeneralExplanationAttachment
General Explanation GeneralExplanationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART XV, LINE 2 b, c, d | FormAndLineReferenceDesc |
| Medium Explanation | THE BEN COHEN CHARITABLE TRUST DOES NOT HAVE A FORMAL APPLICATIONTHE BEN COHEN CHARITABLE TRUST DOES NOT HAVE A FORMAL APPLICATIONTHE BEN COHEN CHARITABLE TRUST DOES NOT HAVE A FORMAL APPLICATIONTHE BEN COHEN CHARITABLE TRUST DOES NOT HAVE A FORMAL APPLICATIONTHE BEN COHEN CHARITABLE TRUST DOES NOT HAVE A FORMAL APPLICATIONTHE BEN COHEN CHARITABLE TRUST DOES NOT HAVE A FORMAL APPLICATIONTHE BEN COHEN CHARITABLE TRUST DOES NOT HAVE A FORMAL APPLICATIONTHE BEN COHEN CHARITABLE TRUST DOES NOT HAVE A FORMAL APPLICATIONTHE BEN COHEN CHARITABLE TRUST DOES NOT HAVE A FORMAL APPLICATIONTHE BEN COHEN CHARITABLE TRUST DOES NOT HAVE A FORMAL APPLICATION | MediumExplanationTxt |
Investments Corp Bonds Schedule InvestmentsCorpBondsSchedule
Investments Corporate Bonds InvestmentsCorporateBondsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond | CHARLES SCHWAB #XX95 (SEE ATTACHMENT 2) | BondNm |
| EOY Book Value | $50,747 | EOYBookValueAmt |
| EOYFMV | $50,990 | EOYFMVAmt |
Investments Corp Stock Schedule InvestmentsCorpStockSchedule
Investments Corporate Stock InvestmentsCorporateStockGrp (2 entries)
| StockStockNm | EOY Book ValueEOYBookValueAmt | EOYFMVEOYFMVAmt |
|---|---|---|
| CHARLES SCHWAB #XX54 (SEE ATTACHMENT 1) | $1,386,594 | $1,835,692 |
| CHARLES SCHWAB #XX95 (SEE ATTACHMENT 2) | $1,347,564 | $1,879,580 |
Investments Other Schedule2 InvestmentsOtherSchedule2
Investments Other InvestmentsOtherGrp (2 entries)
| Category Or ItemCategoryOrItemTxt | Book ValueBookValueAmt | EOYFMVEOYFMVAmt |
|---|---|---|
| MONEY IN MOTION LLC | $318,058 | $4,543,343 |
| CHARLES SCHWAB #XX95-REITS (SEE ATTACHMENT 2) | $23,938 | $33,165 |
Other Expenses Schedule OtherExpensesSchedule
Other Expenses Schedule OtherExpensesScheduleGrp (2 entries)
| DescDesc | Revenue And Expenses Per BooksRevenueAndExpensesPerBooksAmt | Net Investment IncomeNetInvestmentIncomeAmt | Disbursements Charitable PrpsDisbursementsCharitablePrpsAmt |
|---|---|---|---|
| Invesment portfolio mgmt fees | $35,978 | $30,978 | $5,000 |
| Other miscellaneous | $225 | $225 |
Other Income Schedule2 OtherIncomeSchedule2
Other Income Detail OtherIncomeDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | Investment in LLC | Desc |
| Revenue And Expenses Per Books | -$330 | RevenueAndExpensesPerBooksAmt |
| Net Investment Income | -$330 | NetInvestmentIncomeAmt |
Taxes Schedule TaxesSchedule
Taxes Detail TaxesDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Category | EXCISE TAX PAID | CategoryTxt |
| Amt | $1,000 | Amt |
| Net Investment Income | $1,000 | NetInvestmentIncomeAmt |