WILLOW TREE FUND: Form 990PF, tax year 2017
View the entire original 990 at ProPublica ↗
- Organization
- WILLOW TREE FUND (EIN 46-7468137)
- Tax period
- 2017-01-01 to 2017-12-31
- Filed
- 2018-05-15
- IRS object ID
- 201811359349102371
- Schema version
- 2017v2.2
- 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
- Legal Fees Schedule
- Other Decreases Schedule
- Other Expenses Schedule
- Other Income Schedule2
- Other Increases Schedule
- Other Professional Fees Schedule
- Substantial Contributors Sch
- Taxes Schedule
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2018-05-15T12:46:54-05:00 | ReturnTs |
| Tax Period End | 2017-12-31 | 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 | 2017-01-01 | 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 | C/O 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 | 2018-05-11 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | GARY O'BRIAN | PreparerPersonNm |
| PTIN | P01365374 | PTIN |
| Phone | 6172277940 | PhoneNum |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2017 | 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 | $17,016,849 | 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 | $5,496,700 | ContriRcvdRevAndExpnssAmt |
| Interest On Sav Rev And Expnss | $1,009 | InterestOnSavRevAndExpnssAmt |
| Interest On Sav Net Invst Incm | $1,009 | InterestOnSavNetInvstIncmAmt |
| Dividends Rev And Expnss | $172,795 | DividendsRevAndExpnssAmt |
| Dividends Net Invst Incm | $170,156 | DividendsNetInvstIncmAmt |
| Net Gain Sale Ast Rev And Expnss | -$113,987 | NetGainSaleAstRevAndExpnssAmt |
| Gross Sales Price | $10,814,486 | GrossSalesPriceAmt |
| Cap Gain Net Incm Net Invst Incm | $0 | CapGainNetIncmNetInvstIncmAmt |
| Other Income Rev And Expnss | $4,893 | OtherIncomeRevAndExpnssAmt |
| Other Income Net Invst Incm | $0 | OtherIncomeNetInvstIncmAmt |
| Total Rev And Expnss | $5,561,410 | TotalRevAndExpnssAmt |
| Total Net Invst Incm | $171,165 | TotalNetInvstIncmAmt |
| Comp Ofcr Dir Trst Rev And Expnss | $16,524 | CompOfcrDirTrstRevAndExpnssAmt |
| Comp Ofcr Dir Trst Net Invst Incm | $0 | CompOfcrDirTrstNetInvstIncmAmt |
| Comp Ofcr Dir Trst Dsbrs Chrtbl | $16,524 | CompOfcrDirTrstDsbrsChrtblAmt |
| Legal Fees Rev And Expnss | $976 | LegalFeesRevAndExpnssAmt |
| Legal Fees Net Invst Incm | $976 | LegalFeesNetInvstIncmAmt |
| Legal Fees Dsbrs Chrtbl | $0 | LegalFeesDsbrsChrtblAmt |
| Other Prof Fees Rev And Expnss | $45,142 | OtherProfFeesRevAndExpnssAmt |
| Other Prof Fees Net Invst Incm | $45,142 | OtherProfFeesNetInvstIncmAmt |
| Other Prof Fees Dsbrs Chrtbl | $0 | OtherProfFeesDsbrsChrtblAmt |
| Taxes Rev And Expnss | $8,028 | TaxesRevAndExpnssAmt |
| Taxes Net Invst Incm | $3,135 | TaxesNetInvstIncmAmt |
| Taxes Dsbrs Chrtbl | $0 | TaxesDsbrsChrtblAmt |
| Trav Conf Meeting Rev And Expnss | $218 | TravConfMeetingRevAndExpnssAmt |
| Trav Conf Meeting Net Invst Incm | $0 | TravConfMeetingNetInvstIncmAmt |
| Trav Conf Meeting Dsbrs Chrtbl | $218 | TravConfMeetingDsbrsChrtblAmt |
| Other Expenses Rev And Expnss | $1,684 | OtherExpensesRevAndExpnssAmt |
| Other Expenses Net Invst Incm | $0 | OtherExpensesNetInvstIncmAmt |
| Other Expenses Dsbrs Chrtbl | $1,684 | OtherExpensesDsbrsChrtblAmt |
| Tot Opr Expenses Rev And Expnss | $72,572 | TotOprExpensesRevAndExpnssAmt |
| Tot Opr Expenses Net Invst Incm | $49,253 | TotOprExpensesNetInvstIncmAmt |
| Tot Opr Expenses Dsbrs Chrtbl | $18,426 | TotOprExpensesDsbrsChrtblAmt |
| Contri Paid Rev And Expnss | $474,617 | ContriPaidRevAndExpnssAmt |
| Contri Paid Dsbrs Chrtbl | $474,617 | ContriPaidDsbrsChrtblAmt |
| Total Expenses Rev And Expnss | $547,189 | TotalExpensesRevAndExpnssAmt |
| Total Expenses Net Invst Incm | $49,253 | TotalExpensesNetInvstIncmAmt |
| Total Expenses Dsbrs Chrtbl | $493,043 | TotalExpensesDsbrsChrtblAmt |
| Excess Revenue Over Expenses | $5,014,221 | ExcessRevenueOverExpensesAmt |
| Net Investment Income | $121,912 | NetInvestmentIncomeAmt |
Form990 PF Balance Sheets Form990PFBalanceSheetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cash BOY | $98,692 | CashBOYAmt |
| Cash EOY | $2,187,085 | CashEOYAmt |
| Cash EOYFMV | $2,187,085 | CashEOYFMVAmt |
| Sav And Temp Cash Invst BOY | $9,789 | SavAndTempCashInvstBOYAmt |
| Sav And Temp Cash Invst EOY | $19,967 | SavAndTempCashInvstEOYAmt |
| Sav And Temp Cash Invst EOYFMV | $19,967 | SavAndTempCashInvstEOYFMVAmt |
| Corporate Stock BOY | $3,496,418 | CorporateStockBOYAmt |
| Corporate Stock EOY | $5,496,700 | CorporateStockEOYAmt |
| Corporate Stock EOYFMV | $6,547,200 | CorporateStockEOYFMVAmt |
| Corporate Bonds BOY | $1,839,548 | CorporateBondsBOYAmt |
| Corporate Bonds EOY | $0 | CorporateBondsEOYAmt |
| Corporate Bonds EOYFMV | $0 | CorporateBondsEOYFMVAmt |
| Other Investments BOY | $4,693,035 | OtherInvestmentsBOYAmt |
| Other Investments EOY | $7,575,146 | OtherInvestmentsEOYAmt |
| Other Investments EOYFMV | $8,262,597 | OtherInvestmentsEOYFMVAmt |
| Total Assets BOY | $10,137,482 | TotalAssetsBOYAmt |
| Total Assets EOY | $15,278,898 | TotalAssetsEOYAmt |
| Total Assets EOYFMV | $17,016,849 | TotalAssetsEOYFMVAmt |
| Total Liabilities BOY | $0 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $0 | TotalLiabilitiesEOYAmt |
| Org Does Not Follow SFAS117 | Yes (X) | OrgDoesNotFollowSFAS117Ind |
| 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 | $10,137,482 | RetainedEarningBOYAmt |
| Retained Earning EOY | $15,278,898 | RetainedEarningEOYAmt |
| Tot Net Ast Or Fund Balances BOY | $10,137,482 | TotNetAstOrFundBalancesBOYAmt |
| Tot Net Ast Or Fund Balances EOY | $15,278,898 | TotNetAstOrFundBalancesEOYAmt |
| Total Liabilities Net Ast BOY | $10,137,482 | TotalLiabilitiesNetAstBOYAmt |
| Total Liabilities Net Ast EOY | $15,278,898 | TotalLiabilitiesNetAstEOYAmt |
Chg In Net Assets Fund Balances ChgInNetAssetsFundBalancesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tot Net Ast Or Fund Balances BOY | $10,137,482 | TotNetAstOrFundBalancesBOYAmt |
| Excess Revenue Over Expenses | $5,014,221 | ExcessRevenueOverExpensesAmt |
| Other Increases | $130,006 | OtherIncreasesAmt |
| Subtotal | $15,281,709 | SubtotalAmt |
| Other Decreases | $2,811 | OtherDecreasesAmt |
| Tot Net Ast Or Fund Balances EOY | $15,278,898 | TotNetAstOrFundBalancesEOYAmt |
Cap Gains Loss Tx Invst Incm Detail CapGainsLossTxInvstIncmDetail
Cap Gains Loss Tx Invst Incm CapGainsLossTxInvstIncmGrp (10 entries)
| PropertyPropertyDesc | AcquiredAcquiredDt | SoldSoldDt | Gross Sales PriceGrossSalesPriceAmt | Cost Or Other BasisCostOrOtherBasisAmt | Gain Or LossGainOrLossAmt | Gains Minus Excess Or LossesGainsMinusExcessOrLossesAmt | How AcquiredHowAcquiredCd |
|---|---|---|---|---|---|---|---|
| 1,572,026 AB MULTI-MANAGER ALTERNATIVE | 2016-12-30 | 2017-12-29 | $17,591 | $16,601 | $990 | $990 | |
| 188215.346 AB MULTI-MANAGER ALTERNATIVE | 2014-07-01 | 2017-12-29 | $2,106,130 | $2,174,284 | -$68,154 | -$68,154 | |
| 4,187.917 OVERLAY B PORTFOLIO | 2016-11-03 | 2017-02-08 | $43,806 | $44,015 | -$209 | -$209 | |
| 191,688.085 OVERLAY A PORTFOLIO | 2014-06-06 | 2017-02-08 | $2,294,502 | $2,474,735 | -$180,233 | -$180,233 | |
| BERNSTEIN (888-79154) | 2017-01-01 | 2017-12-31 | $2,106,553 | $1,983,502 | $123,051 | $123,051 | |
| BERNSTEIN (888-79154) | 2014-06-06 | 2017-07-06 | $4,218,995 | $4,235,336 | -$16,341 | -$16,341 | |
| CONDUENT INC - CASH IN LIEU | 2016-01-01 | 2017-01-13 | $3 | $3 | $3 | ||
| BIOVERATIV INC - CASH IN LIEU | 2016-02-01 | 2017-02-17 | $22 | $22 | $22 | ||
| GENWORTH FINANCIAL - LITIGATION SETTLEMENT | 2016-01-01 | 2017-12-31 | $156 | $156 | $156 | ||
| CAPITAL GAINS DIVIDENDS | $26,728 | $26,728 | $26,728 | P |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Capital Gain Net Income | -$113,987 | CapitalGainNetIncomeAmt |
Qlfy Und Sect4940e Reduced Tax QlfyUndSect4940eReducedTaxGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Liable Section4942 Tax | 0 | LiableSection4942TaxInd |
| Adjusted Qlfy Distri Yr1 | $509,150 | AdjustedQlfyDistriYr1Amt |
| Net Vl Noncharitable Assets Yr1 | $9,424,266 | NetVlNoncharitableAssetsYr1Amt |
| Distribution Yr1 | 0.054025 | DistributionYr1Rt |
| Adjusted Qlfy Distri Yr2 | $145,188 | AdjustedQlfyDistriYr2Amt |
| Net Vl Noncharitable Assets Yr2 | $9,831,107 | NetVlNoncharitableAssetsYr2Amt |
| Distribution Yr2 | 0.014768 | DistributionYr2Rt |
| Adjusted Qlfy Distri Yr3 | $10,982 | AdjustedQlfyDistriYr3Amt |
| Net Vl Noncharitable Assets Yr3 | $9,922,899 | NetVlNoncharitableAssetsYr3Amt |
| Distribution Yr3 | 0.001107 | DistributionYr3Rt |
| Total Distribution | 0.069900 | TotalDistributionRt |
| Average Distribution | 0.023300 | AverageDistributionRt |
| Net Vl Noncharitable Assets | $14,757,041 | NetVlNoncharitableAssetsAmt |
| Adj Net Vl Noncharitable Assets | $343,839 | AdjNetVlNoncharitableAssetsAmt |
| Net Investment Income Pct | $1,219 | NetInvestmentIncomePctAmt |
| Adj Nonchrtbl Net Invst Incm Pct | $345,058 | AdjNonchrtblNetInvstIncmPctAmt |
| Qualifying Distributions | $493,043 | QualifyingDistributionsAmt |
Excise Tax Based On Invst Incm ExciseTaxBasedOnInvstIncmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Domestic Org Meeting Sect4940e | Yes (X) | DomesticOrgMeetingSect4940eInd |
| Investment Income Excise Tax | $1,219 | InvestmentIncomeExciseTaxAmt |
| Tax Under Section511 | $0 | TaxUnderSection511Amt |
| Subtotal | $1,219 | SubtotalAmt |
| Subtitle A Tax | $0 | SubtitleATaxAmt |
| Tax Based On Investment Income | $1,219 | TaxBasedOnInvestmentIncomeAmt |
| Estimated Plus Ovpmt Incm Tx | $4,893 | EstimatedPlusOvpmtIncmTxAmt |
| Extsn Request Income Tax Paid | $0 | ExtsnRequestIncomeTaxPaidAmt |
| Backup Withholding Withheld | $0 | BackupWithholdingWithheldAmt |
| Total Payments And Credits | $4,893 | TotalPaymentsAndCreditsAmt |
| Es Penalty | $0 | EsPenaltyAmt |
| Overpayment | $3,674 | OverpaymentAmt |
| Applied To ES Tax | $3,674 | 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 |
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 | $16,524 | $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 | $14,842,744 | AverageMonthlyFMVOfSecAmt |
| Average Monthly Cash Balances | $139,024 | AverageMonthlyCashBalancesAmt |
| FMV All Other Noncharitable Ast | $0 | FMVAllOtherNoncharitableAstAmt |
| Total FMV Of Unused Assets | $14,981,768 | TotalFMVOfUnusedAssetsAmt |
| Reduction Claimed | $0 | ReductionClaimedAmt |
| Acquisition Indebtedness | $0 | AcquisitionIndebtednessAmt |
| Adjusted Total FMV Of Unused Ast | $14,981,768 | AdjustedTotalFMVOfUnusedAstAmt |
| Cash Deemed Charitable | $224,727 | CashDeemedCharitableAmt |
| Net Vl Noncharitable Assets | $14,757,041 | NetVlNoncharitableAssetsAmt |
| Minimum Investment Return | $737,852 | MinimumInvestmentReturnAmt |
Distributable Amount DistributableAmountGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Minimum Investment Return | $737,852 | MinimumInvestmentReturnAmt |
| Tax Based On Investment Income | $1,219 | TaxBasedOnInvestmentIncomeAmt |
| Total Tax | $1,219 | TotalTaxAmt |
| Distributable Before Adj | $736,633 | DistributableBeforeAdjAmt |
| Recoveries Qualfied Distri | $0 | RecoveriesQualfiedDistriAmt |
| Distributable Before Ded | $736,633 | DistributableBeforeDedAmt |
| Deduction From Distributable | $0 | DeductionFromDistributableAmt |
| Distributable As Adjusted | $736,633 | DistributableAsAdjustedAmt |
Qualifying Distri Part XII QualifyingDistriPartXIIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expenses And Contributions | $493,043 | ExpensesAndContributionsAmt |
| Program Related Invst Total | $0 | ProgramRelatedInvstTotalAmt |
| Qualifying Distributions | $493,043 | QualifyingDistributionsAmt |
| Pct Sect4940e Org Net Invst Incm | $1,219 | PctSect4940eOrgNetInvstIncmAmt |
| Adjusted Qualifying Distri | $491,824 | AdjustedQualifyingDistriAmt |
Undistributed Income UndistributedIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Distributable As Adjusted | $736,633 | DistributableAsAdjustedAmt |
| Undistributed Income PY | $446,205 | UndistributedIncomePYAmt |
| Total For Prior Years | $0 | TotalForPriorYearsAmt |
| Total Excess Distribution Cyov | $0 | TotalExcessDistributionCyovAmt |
| Qualifying Distributions | $493,043 | QualifyingDistributionsAmt |
| Applied To Year1 | $446,205 | AppliedToYear1Amt |
| Applied To Prior Years | $0 | AppliedToPriorYearsAmt |
| Treated As Distri From Corpus | $0 | TreatedAsDistriFromCorpusAmt |
| Applied To Current Year | $46,838 | AppliedToCurrentYearAmt |
| Remaining Distri From Corpus | $0 | RemainingDistriFromCorpusAmt |
| Excess Distri Cyov App CY Corpus | $0 | ExcessDistriCyovAppCYCorpusAmt |
| Excess Distribution Cyov App CY | $0 | ExcessDistributionCyovAppCYAmt |
| Total Corpus | $0 | TotalCorpusAmt |
| Prior Year Undistributed Incm | $0 | PriorYearUndistributedIncmAmt |
| Prior Year Deficiency Or Tax | $0 | PriorYearDeficiencyOrTaxAmt |
| Taxable1 | $0 | Taxable1Amt |
| Taxable2 | $0 | Taxable2Amt |
| Undistributed Income CY | $689,795 | UndistributedIncomeCYAmt |
| Corpus Distri170b1 E Or4942g3 | $0 | CorpusDistri170b1EOr4942g3Amt |
| Excess Distri Cyov From Yr5 | $0 | ExcessDistriCyovFromYr5Amt |
| Excess Distri Cyov To Next Yr | $0 | ExcessDistriCyovToNextYrAmt |
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 (3 entries)
| Address Line1RecipientUSAddress/AddressLine1Txt | CityRecipientUSAddress/CityNm | State AbbreviationRecipientUSAddress/StateAbbreviationCd | ZIPRecipientUSAddress/ZIPCd | Recipient RelationshipRecipientRelationshipTxt | Recipient Foundation StatusRecipientFoundationStatusTxt | Grant Or Contribution PurposeGrantOrContributionPurposeTxt | AmtAmt |
|---|---|---|---|---|---|---|---|
| FIDELITY CHARITABLE FUND - THE WILLOW TREE FUND | |||||||
| PO BOX 770001 | CINCINNATI | OH | 452770053 | N/A | DONOR ADVISED FUND | GENERAL PURPOSE/ UNRESTRICTED | $353,249 |
| FIDELITY CHARITABLE FUND THE WILLOW TREE FUND | |||||||
| PO BOX 770001 | CINCINNATI | OH | 452770053 | N/A | DONOR ADVISED FUND | GENERAL PURPOSE/ UNRESTRICTED | $120,000 |
| THE BOSTON EDUCATIONAL DEVELOPMENT FNDN - MCCORMACK MIDDLE SCHOOL LIBRARY | |||||||
| 315 MT VERNON ST | DORCHESTER | MA | 02125 | N/A | PUBLIC CHARITY | LIBRARY BOOKS | $1,368 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Grant Or Contri Pd Dur Yr | $474,617 | 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 | $1,009 | ExclusionAmt |
Div And Int From Sec Part VII DivAndIntFromSecPartVIIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Exclusion | 14 | ExclusionCd |
| Exclusion | $172,795 | ExclusionAmt |
Other Investment Incm Part VII OtherInvestmentIncmPartVIIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Exclusion | 01 | ExclusionCd |
| Exclusion | $4,893 | ExclusionAmt |
Gain Sales Ast Oth Than Invntry GainSalesAstOthThanInvntryGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Exclusion | 14 | ExclusionCd |
| Exclusion | -$113,987 | ExclusionAmt |
Subtotals Incm Producing Acty SubtotalsIncmProducingActyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Unrelated Business Taxbl Incm | $0 | UnrelatedBusinessTaxblIncmAmt |
| Exclusion | $64,710 | ExclusionAmt |
| Related Or Exempt Function Incm | $0 | RelatedOrExemptFunctionIncmAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Income Producing Acty | $64,710 | 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 | $5,496,700 | TotalContributionsAmt |
| Noncash Contribution | Yes (X) | NoncashContributionInd |
Non Cash Property Contribution NonCashPropertyContributionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor | 1 | ContributorNum |
| Noncash Property | 22 SHARES BERKSHIRE HATHAWAY INC-DEL CL A | NoncashPropertyDesc |
| Fair Market Value | $5,496,700 | FairMarketValueAmt |
| Received | 2017-03-15 | 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 2017 TAX PERIOD TO THE DONOR ADVISED FUND REFERENCED BELOW OVER WHICH THE FOUNDATION OR A DISQUALIFIED PERSON HAD ADVISORY PRIVILEGES.1. RECIPIENT: FIDELITY CHARITABLE FUND - THE WILLOW TREE FUND, GIVING ACCOUNT2. AMOUNT TREATED AS QUALIFYING DISTRIBUTIONS: 473,249 [120,000 (CASH) + 353,249 (NONCASH) 3. HOW THE DISTRIBUTION ACCOMPLISHES THE CHARITABLE PURPOSE: THE FIDELITY CHARITABLE 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. DATE OF DISTRIBUTION: JANUARY 27, 20172. DESCRIPTION OF PROPERTY: PUBLICLY-TRADED SECURITIES3. BOOK VALUE OF PROPERTY: $112,168METHOD OF DETERMINING BOOK VALUE: ORIGINAL PURCHASE PRICE4. FAIR MARKET VALUE: $353,249METHOD 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 | 2200 1/100 BERKSHIRE HTWY CL A | StockNm |
| EOY Book Value | $5,496,700 | EOYBookValueAmt |
| EOYFMV | $6,547,200 | EOYFMVAmt |
Investments Other Schedule2 InvestmentsOtherSchedule2
Investments Other InvestmentsOtherGrp (9 entries)
| Category Or ItemCategoryOrItemTxt | Listed At Cost Or FMVListedAtCostOrFMVCd | Book ValueBookValueAmt | EOYFMVEOYFMVAmt |
|---|---|---|---|
| 3280 ISHARES RUSSELL 2000 | FMV | $442,434 | $500,069 |
| 14763 SPDR S&P 500 ETF | FMV | $3,363,188 | $3,915,637 |
| 13939.1550 VANGUARD INFLATION PROTECTED SECS ADM | FMV | $357,646 | $356,842 |
| 126899.3940 VANGUARD TOTAL BOND MKT INDEX ADMIRAL | FMV | $1,366,732 | $1,364,168 |
| 35028.5330 HARBOR DIVERSIFIED INTL ALL CAP INST | FMV | $388,557 | $405,981 |
| 5827.7690 HARBOR INTERNATIONAL FUND INST CL | FMV | $398,246 | $393,491 |
| 44261.9770 HARTFORD GLOBAL REAL ASSET Y | FMV | $389,597 | $417,390 |
| 10651.0710 PARAMETRIC TAX MGD EMRG MKTS INST | FMV | $509,655 | $546,487 |
| 3084.0640 VANGUARD REIT INDEX ADMIRAL SHARE | FMV | $359,091 | $362,532 |
Legal Fees Schedule LegalFeesSchedule
Legal Fees LegalFeesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Category | HEMENWAY & BARNES - LEGAL FEES | CategoryTxt |
| Legal Fees | $976 | LegalFeesAmt |
| Net Investment Income | $976 | NetInvestmentIncomeAmt |
| Disbursements Charitable Prps | $0 | DisbursementsCharitablePrpsAmt |
Other Decreases Schedule OtherDecreasesSchedule
Other Decreases Detail OtherDecreasesDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | ADJUST BOOK VALUE TO REFLECT ACTUAL CARRYING VALUES | Desc |
| Amt | $2,811 | 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 | $125 | $0 | $125 |
| ADMINISTRATIVE EXPENSES | $595 | $0 | $595 |
| SUPPLIES/ OFFICE-RELATED EXPENSES | $54 | $0 | $54 |
| EXPONENT PHILANTHROPY - MEMBERSHIP | $750 | $0 | $750 |
| PO BOX FEE | $160 | $0 | $160 |
Other Income Schedule2 OtherIncomeSchedule2
Other Income Detail OtherIncomeDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | US TREASURY - 2016 OVERPAYMENT CREDITED TO 2017 ESTIMATED TAX | Desc |
| Revenue And Expenses Per Books | $4,893 | RevenueAndExpensesPerBooksAmt |
| Net Investment Income | $0 | NetInvestmentIncomeAmt |
| Adjusted Net Income | $4,893 | AdjustedNetIncomeAmt |
Other Increases Schedule OtherIncreasesSchedule
Other Increases Detail OtherIncreasesDetail (2 entries)
| DescDesc | AmtAmt |
|---|---|
| INCOME POSTED IN 2017 REPORTED IN 2016 | $17,838 |
| ADJUST BOOK VALUE - PROPERTY/QUALIFYING DISTRIBUTIONS AT FMV | $112,168 |
Other Professional Fees Schedule OtherProfessionalFeesSchedule
Other Professional Fees Detail OtherProfessionalFeesDetail (3 entries)
| CategoryCategoryTxt | AmtAmt | Net Investment IncomeNetInvestmentIncomeAmt | Disbursements Charitable PrpsDisbursementsCharitablePrpsAmt |
|---|---|---|---|
| BERNSTEIN - INVESTMENT MANAGEMENT FEES | $9,229 | $9,229 | $0 |
| PRIME BUCHHOLZ - INVESTMENT MANAGEMENT FEES | $32,838 | $32,838 | $0 |
| HEMENWAY & BARNES - TAX PREPARATION | $3,075 | $3,075 | $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 (2 entries)
| CategoryCategoryTxt | AmtAmt | Net Investment IncomeNetInvestmentIncomeAmt | Disbursements Charitable PrpsDisbursementsCharitablePrpsAmt |
|---|---|---|---|
| FOREIGN TAXES WITHHELD ON FOREIGN DIVIDENDS | $3,135 | $3,135 | $0 |
| FEDERAL EXCISE TAX - 2016 OVERPAYMENT CREDITED TO 2017 ESTIMATED TAX | $4,893 | $0 | $0 |