JAMES C MELVIN TRUST U/WILL NECT % J B AMES F BURR & A FULLER TTEE: Form 990PF, tax year 2013
View the entire original 990 at ProPublica ↗
- Organization
- JAMES C MELVIN TRUST U/WILL NECT % J B AMES F BURR & A FULLER TTEE (EIN 04-6029004)
- Tax period
- 2013-01-01 to 2013-12-31
- Filed
- 2014-04-18
- IRS object ID
- 201421089349100902
- Schema version
- 2013v3.0
- Source
- Download XML · Original 990 at ProPublica
Every field in the e-filed return. Faint text is the IRS element name, for citing.
- Return header
- Form 990-PF
- Accounting Fees Schedule
- General Explanation Attachment
- Investments Corp Bonds Schedule
- Investments Corp Stock Schedule
- Legal Fees Schedule
- Other Expenses Schedule
- Other Increases Schedule
- Other Professional Fees Schedule
- Taxes Schedule
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2014-04-18T08:47:05-05:00 | ReturnTs |
| Tax Period End | 2013-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 042442519 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | EDELSTEIN AND COMPANY LLP | BusinessNameLine1 |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 160 FEDERAL STREET 9TH FLOOR | AddressLine1 |
| City | BOSTON | City |
| State | MA | State |
| ZIP Code | 021101772 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990PF | ReturnTypeCd |
| Tax Period Begin | 2013-01-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 046029004 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | JAMES C MELVIN TRUST UW | BusinessNameLine1 |
| Business Name Line2 | ROBERT N SHAPIRO ET AL TRUSTEES | BusinessNameLine2 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | MELV | BusinessNameControlTxt |
| Phone | 6179517000 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | C/O ROPES GRAY LLP 800 BOYLSTON ST | AddressLine1 |
| City | BOSTON | City |
| State | MA | State |
| ZIP Code | 021993600 | ZIPCode |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | ROBERT N SHAPIRO | PersonNm |
| Person Title | TRUSTEE | PersonTitleTxt |
| Phone | 6179517000 | PhoneNum |
| Signature | 2014-04-02 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | ALFONSO PERILLO | PreparerPersonNm |
| PTIN | P00950491 | PTIN |
| Phone | 6172276161 | PhoneNum |
| Preparation | 2014-04-02 | PreparationDt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2013 | TaxYr |
| Build TS | 2015-12-30 17:16:21Z | BuildTS |
Form 990-PF IRS990PF
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization4947a1 Trtd PF | Yes (X) | Organization4947a1TrtdPFInd |
| FMV Assets EOY | $5,707,579 | FMVAssetsEOYAmt |
| Method Of Accounting Cash | Yes (X) | MethodOfAccountingCashInd |
Analysis Of Revenue And Expenses AnalysisOfRevenueAndExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Schedule B Not Required | Yes (X) | ScheduleBNotRequiredInd |
| Interest On Sav Rev And Expnss | $22 | InterestOnSavRevAndExpnssAmt |
| Interest On Sav Net Invst Incm | $22 | InterestOnSavNetInvstIncmAmt |
| Dividends Rev And Expnss | $104,899 | DividendsRevAndExpnssAmt |
| Dividends Net Invst Incm | $104,099 | DividendsNetInvstIncmAmt |
| Net Gain Sale Ast Rev And Expnss | $185,405 | NetGainSaleAstRevAndExpnssAmt |
| Gross Sales Price | $1,269,870 | GrossSalesPriceAmt |
| Cap Gain Net Incm Net Invst Incm | $185,405 | CapGainNetIncmNetInvstIncmAmt |
| Total Rev And Expnss | $290,326 | TotalRevAndExpnssAmt |
| Total Net Invst Incm | $289,526 | TotalNetInvstIncmAmt |
| Comp Ofcr Dir Trst Rev And Expnss | $0 | CompOfcrDirTrstRevAndExpnssAmt |
| Comp Ofcr Dir Trst Net Invst Incm | $0 | CompOfcrDirTrstNetInvstIncmAmt |
| Comp Ofcr Dir Trst Dsbrs Chrtbl | $0 | CompOfcrDirTrstDsbrsChrtblAmt |
| Legal Fees Rev And Expnss | $4,132 | LegalFeesRevAndExpnssAmt |
| Legal Fees Net Invst Incm | $2,066 | LegalFeesNetInvstIncmAmt |
| Legal Fees Dsbrs Chrtbl | $2,066 | LegalFeesDsbrsChrtblAmt |
| Accounting Fees Rev And Expnss | $4,300 | AccountingFeesRevAndExpnssAmt |
| Accounting Fees Net Invst Incm | $2,150 | AccountingFeesNetInvstIncmAmt |
| Accounting Fees Chrtbl Prps | $2,150 | AccountingFeesChrtblPrpsAmt |
| Other Prof Fees Rev And Expnss | $74,881 | OtherProfFeesRevAndExpnssAmt |
| Other Prof Fees Net Invst Incm | $37,441 | OtherProfFeesNetInvstIncmAmt |
| Other Prof Fees Dsbrs Chrtbl | $37,440 | OtherProfFeesDsbrsChrtblAmt |
| Taxes Rev And Expnss | $2,560 | TaxesRevAndExpnssAmt |
| Taxes Net Invst Incm | $1,025 | TaxesNetInvstIncmAmt |
| Taxes Dsbrs Chrtbl | $0 | TaxesDsbrsChrtblAmt |
| Other Expenses Rev And Expnss | $108 | OtherExpensesRevAndExpnssAmt |
| Other Expenses Net Invst Incm | $38 | OtherExpensesNetInvstIncmAmt |
| Other Expenses Dsbrs Chrtbl | $70 | OtherExpensesDsbrsChrtblAmt |
| Tot Opr Expenses Rev And Expnss | $85,981 | TotOprExpensesRevAndExpnssAmt |
| Tot Opr Expenses Net Invst Incm | $42,720 | TotOprExpensesNetInvstIncmAmt |
| Tot Opr Expenses Dsbrs Chrtbl | $41,726 | TotOprExpensesDsbrsChrtblAmt |
| Contri Paid Rev And Expnss | $232,500 | ContriPaidRevAndExpnssAmt |
| Contri Paid Dsbrs Chrtbl | $232,500 | ContriPaidDsbrsChrtblAmt |
| Total Expenses Rev And Expnss | $318,481 | TotalExpensesRevAndExpnssAmt |
| Total Expenses Net Invst Incm | $42,720 | TotalExpensesNetInvstIncmAmt |
| Total Expenses Dsbrs Chrtbl | $274,226 | TotalExpensesDsbrsChrtblAmt |
| Excess Revenue Over Expenses | -$28,155 | ExcessRevenueOverExpensesAmt |
| Net Investment Income | $246,806 | NetInvestmentIncomeAmt |
Form990 PF Balance Sheets Form990PFBalanceSheetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cash BOY | $692 | CashBOYAmt |
| Cash EOY | $82 | CashEOYAmt |
| Cash EOYFMV | $82 | CashEOYFMVAmt |
| Sav And Temp Cash Invst BOY | $247,447 | SavAndTempCashInvstBOYAmt |
| Sav And Temp Cash Invst EOY | $235,175 | SavAndTempCashInvstEOYAmt |
| Sav And Temp Cash Invst EOYFMV | $235,175 | SavAndTempCashInvstEOYFMVAmt |
| Corporate Stock BOY | $2,737,439 | CorporateStockBOYAmt |
| Corporate Stock EOY | $2,451,666 | CorporateStockEOYAmt |
| Corporate Stock EOYFMV | $3,183,347 | CorporateStockEOYFMVAmt |
| Corporate Bonds BOY | $2,020,073 | CorporateBondsBOYAmt |
| Corporate Bonds EOY | $2,291,030 | CorporateBondsEOYAmt |
| Corporate Bonds EOYFMV | $2,288,975 | CorporateBondsEOYFMVAmt |
| Total Assets BOY | $5,005,651 | TotalAssetsBOYAmt |
| Total Assets EOY | $4,977,953 | TotalAssetsEOYAmt |
| Total Assets EOYFMV | $5,707,579 | TotalAssetsEOYFMVAmt |
| Total Liabilities BOY | $0 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $0 | TotalLiabilitiesEOYAmt |
| Org Does Not Follow SFAS117 | Yes (X) | OrgDoesNotFollowSFAS117Ind |
| Capital Stock BOY | $5,005,651 | CapitalStockBOYAmt |
| Capital Stock EOY | $4,977,953 | CapitalStockEOYAmt |
| Additional Paid In Capital BOY | $0 | AdditionalPaidInCapitalBOYAmt |
| Additional Paid In Capital EOY | $0 | AdditionalPaidInCapitalEOYAmt |
| Retained Earning BOY | $0 | RetainedEarningBOYAmt |
| Retained Earning EOY | $0 | RetainedEarningEOYAmt |
| Tot Net Ast Or Fund Balances BOY | $5,005,651 | TotNetAstOrFundBalancesBOYAmt |
| Tot Net Ast Or Fund Balances EOY | $4,977,953 | TotNetAstOrFundBalancesEOYAmt |
| Total Liabilities Net Ast BOY | $5,005,651 | TotalLiabilitiesNetAstBOYAmt |
| Total Liabilities Net Ast EOY | $4,977,953 | TotalLiabilitiesNetAstEOYAmt |
Chg In Net Assets Fund Balances ChgInNetAssetsFundBalancesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tot Net Ast Or Fund Balances BOY | $5,005,651 | TotNetAstOrFundBalancesBOYAmt |
| Excess Revenue Over Expenses | -$28,155 | ExcessRevenueOverExpensesAmt |
| Other Increases | $457 | OtherIncreasesAmt |
| Subtotal | $4,977,953 | SubtotalAmt |
| Other Decreases | $0 | OtherDecreasesAmt |
| Tot Net Ast Or Fund Balances EOY | $4,977,953 | TotNetAstOrFundBalancesEOYAmt |
Cap Gains Loss Tx Invst Incm Detail CapGainsLossTxInvstIncmDetail
Cap Gains Loss Tx Invst Incm CapGainsLossTxInvstIncmGrp (2 entries)
| PropertyPropertyDesc | Gross Sales PriceGrossSalesPriceAmt | Cost Or Other BasisCostOrOtherBasisAmt | Gain Or LossGainOrLossAmt | Gains Minus Excess Or LossesGainsMinusExcessOrLossesAmt | How AcquiredHowAcquiredCd |
|---|---|---|---|---|---|
| SALE OF PUBLICLY TRADED SECURITIES | $1,215,137 | $1,084,465 | $130,672 | $130,672 | |
| CAPITAL GAINS DIVIDENDS | $54,733 | $54,733 | $54,733 | P |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Capital Gain Net Income | $185,405 | CapitalGainNetIncomeAmt |
Qlfy Und Sect4940e Reduced Tax QlfyUndSect4940eReducedTaxGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Liable Section4942 Tax | 0 | LiableSection4942TaxInd |
| Adjusted Qlfy Distri Yr1 | $259,782 | AdjustedQlfyDistriYr1Amt |
| Net Vl Noncharitable Assets Yr1 | $5,095,510 | NetVlNoncharitableAssetsYr1Amt |
| Distribution Yr1 | 0.050983 | DistributionYr1Rt |
| Adjusted Qlfy Distri Yr2 | $249,648 | AdjustedQlfyDistriYr2Amt |
| Net Vl Noncharitable Assets Yr2 | $5,099,874 | NetVlNoncharitableAssetsYr2Amt |
| Distribution Yr2 | 0.048952 | DistributionYr2Rt |
| Adjusted Qlfy Distri Yr3 | $235,078 | AdjustedQlfyDistriYr3Amt |
| Net Vl Noncharitable Assets Yr3 | $5,085,216 | NetVlNoncharitableAssetsYr3Amt |
| Distribution Yr3 | 0.046228 | DistributionYr3Rt |
| Adjusted Qlfy Distri Yr4 | $265,645 | AdjustedQlfyDistriYr4Amt |
| Net Vl Noncharitable Assets Yr4 | $4,699,835 | NetVlNoncharitableAssetsYr4Amt |
| Distribution Yr4 | 0.056522 | DistributionYr4Rt |
| Adjusted Qlfy Distri Yr5 | $261,733 | AdjustedQlfyDistriYr5Amt |
| Net Vl Noncharitable Assets Yr5 | $5,522,359 | NetVlNoncharitableAssetsYr5Amt |
| Distribution Yr5 | 0.047395 | DistributionYr5Rt |
| Total Distribution | 0.250080 | TotalDistributionRt |
| Average Distribution | 0.050016 | AverageDistributionRt |
| Net Vl Noncharitable Assets | $5,438,229 | NetVlNoncharitableAssetsAmt |
| Adj Net Vl Noncharitable Assets | $271,998 | AdjNetVlNoncharitableAssetsAmt |
| Net Investment Income Pct | $2,468 | NetInvestmentIncomePctAmt |
| Adj Nonchrtbl Net Invst Incm Pct | $274,466 | AdjNonchrtblNetInvstIncmPctAmt |
| Qualifying Distributions | $274,226 | QualifyingDistributionsAmt |
Excise Tax Based On Invst Incm ExciseTaxBasedOnInvstIncmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Investment Income Excise Tax | $4,936 | InvestmentIncomeExciseTaxAmt |
| Tax Under Section511 | $0 | TaxUnderSection511Amt |
| Subtotal | $4,936 | SubtotalAmt |
| Subtitle A Tax | $0 | SubtitleATaxAmt |
| Tax Based On Investment Income | $4,936 | TaxBasedOnInvestmentIncomeAmt |
| Estimated Plus Ovpmt Incm Tx | $2,240 | EstimatedPlusOvpmtIncmTxAmt |
| Total Payments And Credits | $2,240 | TotalPaymentsAndCreditsAmt |
| Tax Due | $2,696 | TaxDueAmt |
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 | 0 | NewSubstantialContributorsInd |
| Own Controlled Entity | 0 | OwnControlledEntityInd |
| Donor Advised Fund | 0 | DonorAdvisedFundInd |
| Comply With Public Insp Rqr | Yes (1) | ComplyWithPublicInspRqrInd |
| Website Address | N/A | WebsiteAddressTxt |
| Individual With Books | ROPES GRAY LLP | IndividualWithBooksNm |
| Phone | 6179517000 | PhoneNum |
Location Of Books US Address LocationOfBooksUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 800 BOYLSTON STREET | AddressLine1 |
| City | BOSTON | City |
| State | MA | State |
| ZIP Code | 021993600 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| NECT Filing In Lieu OF Form1041 | Yes (X) | NECTFilingInLieuOFForm1041Ind |
| Tax Exempt Interest | $0 | TaxExemptInterestAmt |
| 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 (4 entries)
| Address Line1USAddress/AddressLine1 | CityUSAddress/City | StateUSAddress/State | ZIP CodeUSAddress/ZIPCode | TitleTitleTxt | Average Hrs Per Wk Devoted To PosAverageHrsPerWkDevotedToPosRt | CompensationCompensationAmt | Employee Benefit ProgramEmployeeBenefitProgramAmt | Expense Account Other AllwncExpenseAccountOtherAllwncAmt |
|---|---|---|---|---|---|---|---|---|
| FRANCIS L COOLIDGE | ||||||||
| ROPES GRAY 800 BOYLSTON STREET | BOSTON | MA | 02199 | TRUSTEE | 0.00 | $0 | $0 | $0 |
| EDWARD P LAWRENCE | ||||||||
| ROPES GRAY 800 BOYLSTON STREET | BOSTON | MA | 02199 | TRUSTEE | 0.00 | $0 | $0 | $0 |
| BRENDA S DIANA | ||||||||
| ROPES GRAY 800 BOYLSTON STREET | BOSTON | MA | 02199 | TRUSTEE | 0.00 | $0 | $0 | $0 |
| ROBERT N SHAPIRO | ||||||||
| ROPES GRAY 800 BOYLSTON STREET | BOSTON | MA | 02199 | TRUSTEE | 0.00 | $0 | $0 | $0 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Comp Of Hghst Pd Empl Or NONE | NONE | CompOfHghstPdEmplOrNONETxt |
| Other Employee Paid Over50k | 0 | OtherEmployeePaidOver50kCnt |
Compensation Of Hghst Pd Cntrct CompensationOfHghstPdCntrctGrp
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | ROPES & GRAY LLP | BusinessNameLine1 |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 800 BOYLSTON STREET | AddressLine1 |
| City | BOSTON | City |
| State | MA | State |
| ZIP Code | 02199 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Service Type | LEGAL, MGMT. & INVESTMENT MGMT. | ServiceTypeTxt |
| Compensation | $66,320 | CompensationAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| 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 | $5,279,347 | AverageMonthlyFMVOfSecAmt |
| Average Monthly Cash Balances | $241,698 | AverageMonthlyCashBalancesAmt |
| FMV All Other Noncharitable Ast | $0 | FMVAllOtherNoncharitableAstAmt |
| Total FMV Of Unused Assets | $5,521,045 | TotalFMVOfUnusedAssetsAmt |
| Reduction Claimed | $0 | ReductionClaimedAmt |
| Acquisition Indebtedness | $0 | AcquisitionIndebtednessAmt |
| Adjusted Total FMV Of Unused Ast | $5,521,045 | AdjustedTotalFMVOfUnusedAstAmt |
| Cash Deemed Charitable | $82,816 | CashDeemedCharitableAmt |
| Net Vl Noncharitable Assets | $5,438,229 | NetVlNoncharitableAssetsAmt |
| Minimum Investment Return | $271,911 | MinimumInvestmentReturnAmt |
Distributable Amount DistributableAmountGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Minimum Investment Return | $271,911 | MinimumInvestmentReturnAmt |
| Tax Based On Investment Income | $4,936 | TaxBasedOnInvestmentIncomeAmt |
| Total Tax | $4,936 | TotalTaxAmt |
| Distributable Before Adj | $266,975 | DistributableBeforeAdjAmt |
| Recoveries Qualfied Distri | $0 | RecoveriesQualfiedDistriAmt |
| Distributable Before Ded | $266,975 | DistributableBeforeDedAmt |
| Deduction From Distributable | $0 | DeductionFromDistributableAmt |
| Distributable As Adjusted | $266,975 | DistributableAsAdjustedAmt |
Qualifying Distri Part XII QualifyingDistriPartXIIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expenses And Contributions | $274,226 | ExpensesAndContributionsAmt |
| Program Related Invst Total | $0 | ProgramRelatedInvstTotalAmt |
| Qualifying Distributions | $274,226 | QualifyingDistributionsAmt |
| Pct Sect4940e Org Net Invst Incm | $0 | PctSect4940eOrgNetInvstIncmAmt |
| Adjusted Qualifying Distri | $274,226 | AdjustedQualifyingDistriAmt |
Undistributed Income UndistributedIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Distributable As Adjusted | $266,975 | DistributableAsAdjustedAmt |
| Undistributed Income PY | $201,488 | UndistributedIncomePYAmt |
| Total For Prior Years | $0 | TotalForPriorYearsAmt |
| Total Excess Distribution Cyov | $0 | TotalExcessDistributionCyovAmt |
| Qualifying Distributions | $274,226 | QualifyingDistributionsAmt |
| Applied To Year1 | $201,488 | AppliedToYear1Amt |
| Applied To Prior Years | $0 | AppliedToPriorYearsAmt |
| Treated As Distri From Corpus | $0 | TreatedAsDistriFromCorpusAmt |
| Applied To Current Year | $72,738 | 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 | $194,237 | 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) |
|---|---|---|
| Only Contri To Preselected | Yes (X) | OnlyContriToPreselectedInd |
Grant Or Contribution Pd Dur Yr GrantOrContributionPdDurYrGrp (4 entries)
| Address Line1RecipientUSAddress/AddressLine1 | CityRecipientUSAddress/City | StateRecipientUSAddress/State | ZIP CodeRecipientUSAddress/ZIPCode | Recipient RelationshipRecipientRelationshipTxt | Recipient Foundation StatusRecipientFoundationStatusTxt | Grant Or Contribution PurposeGrantOrContributionPurposeTxt | AmtAmt |
|---|---|---|---|---|---|---|---|
| BENJAMIN FRANKLIN INSTITUTE OF TECHNOLOGY INC | |||||||
| 41 BERKELEY STREET | BOSTON | MA | 02116 | N/A | PC | SCHOLARSHIP/AID | $72,500 |
| NORTH BENNETT STREET SCHOOL | |||||||
| 39 NORTH BENNET STREET | BOSTON | MA | 021131914 | N/A | PC | SCHOLARSHIP/AID | $20,000 |
| RAW ART WORKS | |||||||
| 37 CANTRAL SQUARE | LYNN | MA | 019011379 | N/A | PC | SCHOLARSHIP/AID | $25,000 |
| RODMAN RIDE FOR KIDS INC | |||||||
| 10 LINCOLN ROAD | FOXBORO | MA | 02035 | N/A | PC | SCHOLARSHIP/AID | $115,000 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Grant Or Contri Pd Dur Yr | $232,500 | 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 | $22 | ExclusionAmt |
Div And Int From Sec Part VII DivAndIntFromSecPartVIIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Exclusion | 14 | ExclusionCd |
| Exclusion | $104,899 | ExclusionAmt |
Gain Sales Ast Oth Than Invntry GainSalesAstOthThanInvntryGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Exclusion | 18 | ExclusionCd |
| Exclusion | $185,405 | ExclusionAmt |
Subtotals Incm Producing Acty SubtotalsIncmProducingActyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Unrelated Business Taxbl Incm | $0 | UnrelatedBusinessTaxblIncmAmt |
| Exclusion | $290,326 | ExclusionAmt |
| Related Or Exempt Function Incm | $0 | RelatedOrExemptFunctionIncmAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Income Producing Acty | $290,326 | TotalIncomeProducingActyAmt |
Trnsfr Trans Rln Nonchrtbl EO TrnsfrTransRlnNonchrtblEOGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Trnsfr Of Cash To Nonchrtbl EO | 0 | TrnsfrOfCashToNonchrtblEOInd |
| Trnsfr Other Asset Nonchrtbl EO | 0 | TrnsfrOtherAssetNonchrtblEOInd |
| Sales Or Exchanges Of Assets | 0 | SalesOrExchangesOfAssetsInd |
| Purchase Of Assets Nonchrtbl EO | 0 | PurchaseOfAssetsNonchrtblEOInd |
| Rental Of Facilities Oth Assets | 0 | RentalOfFacilitiesOthAssetsInd |
| Reimbursement Arrangements | 0 | ReimbursementArrangementsInd |
| Loans Or Loan Guarantees | 0 | LoansOrLoanGuaranteesInd |
| Performance Of Services Etc | 0 | PerformanceOfServicesEtcInd |
| Sharing Of Facilities Etc | 0 | SharingOfFacilitiesEtcInd |
| Relationships Nonchrtbl EO | 0 | RelationshipsNonchrtblEOInd |
Accounting Fees Schedule AccountingFeesSchedule
Accounting Fees Detail AccountingFeesDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Category | TAX PREPARATION | CategoryTxt |
| Amt | $4,300 | Amt |
| Net Investment Income | $2,150 | NetInvestmentIncomeAmt |
| Disbursements Charitable Prps | $2,150 | DisbursementsCharitablePrpsAmt |
General Explanation Attachment GeneralExplanationAttachment
General Explanation GeneralExplanationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Identifier | DISQUALIFIED PERSONS | IdentifierTxt |
| Form And Line Reference | FORM 990-PF, PART VII-B, LINE 1(A)(4) | FormAndLineReferenceDesc |
| Medium Explanation | EDWARD P LAWRENCE, FRANCIS L COOLIDGE, BRENDA S DIANA, & ROBERT N SHAPIRO, TRUSTEES, ARE NOT COMPENSATED DIRECTLY FROM THIS TRUST. HOWEVER, THEY ARE ACTIVE PARTNERS (BRENDA S DIANA AND ROBERT N SHAPIRO) AND RETIRED PARTNERS (EDWARD P LAWRENCE AND FRANCIS L COOLIDGE) OF THE LAW FIRM ROPES & GRAY LLP, WHICH PROVIDES INVESTMENT AND LEGAL ADVICE AND OTHER FIDUCIARY SERVICES. | MediumExplanationTxt |
Investments Corp Bonds Schedule InvestmentsCorpBondsSchedule
Investments Corporate Bonds InvestmentsCorporateBondsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond | VARIOUS BOND FUNDS | BondNm |
| EOY Book Value | $2,291,030 | EOYBookValueAmt |
| EOYFMV | $2,288,975 | EOYFMVAmt |
Investments Corp Stock Schedule InvestmentsCorpStockSchedule
Investments Corporate Stock InvestmentsCorporateStockGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Stock | VARIOUS EQUITIES | StockNm |
| EOY Book Value | $2,451,666 | EOYBookValueAmt |
| EOYFMV | $3,183,347 | EOYFMVAmt |
Legal Fees Schedule LegalFeesSchedule
Legal Fees LegalFeesGrp (2 entries)
| CategoryCategoryTxt | Legal FeesLegalFeesAmt | Net Investment IncomeNetInvestmentIncomeAmt | Disbursements Charitable PrpsDisbursementsCharitablePrpsAmt |
|---|---|---|---|
| TAX ADMIN. & FILING SERVICES PAID TO ROPES & GRAY | $992 | $496 | $496 |
| LEGAL FEES | $3,140 | $1,570 | $1,570 |
Other Expenses Schedule OtherExpensesSchedule
Other Expenses Schedule OtherExpensesScheduleGrp (2 entries)
| DescDesc | Revenue And Expenses Per BooksRevenueAndExpensesPerBooksAmt | Net Investment IncomeNetInvestmentIncomeAmt | Disbursements Charitable PrpsDisbursementsCharitablePrpsAmt |
|---|---|---|---|
| STATE FILING FEE | $70 | $0 | $70 |
| ADR ISSUER FEES | $38 | $38 | $0 |
Other Increases Schedule OtherIncreasesSchedule
Other Increases Detail OtherIncreasesDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description | VARIOUS FEDERAL BASIS ADJUSTMENTS OF INVESTMENTS | Description |
| Amount | $457 | Amount |
Other Professional Fees Schedule OtherProfessionalFeesSchedule
Other Professional Fees Detail OtherProfessionalFeesDetail (2 entries)
| CategoryCategoryTxt | AmtAmt | Net Investment IncomeNetInvestmentIncomeAmt | Disbursements Charitable PrpsDisbursementsCharitablePrpsAmt |
|---|---|---|---|
| INVESTMENT MGMT. | $66,653 | $33,327 | $33,326 |
| ADMINISTRATIVE SERVICES | $8,228 | $4,114 | $4,114 |
Taxes Schedule TaxesSchedule
Taxes Detail TaxesDetail (2 entries)
| CategoryCategoryTxt | AmtAmt | Net Investment IncomeNetInvestmentIncomeAmt | Disbursements Charitable PrpsDisbursementsCharitablePrpsAmt |
|---|---|---|---|
| FOREIGN TAXES | $1,025 | $1,025 | $0 |
| FEDERAL EXCISE TAX | $1,535 | $0 | $0 |