BEN COHEN CHARITABLE TRUST: Form 990PF, tax year 2012
View the entire original 990 at ProPublica ↗
- Organization
- BEN COHEN CHARITABLE TRUST (EIN 03-0368595)
- Tax period
- 2012-11-01 to 2013-10-31
- Filed
- 2014-02-26
- IRS object ID
- 201430579349100303
- Schema version
- 2012v2.0
- 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
- Schedule B
- Accounting Fees Schedule
- Gain Loss Sale Other Assets Sch
- General Explanation Attachment
- Investments Corp Bonds Schedule
- Investments Corp Stock Schedule
- Investments Govt Obligations Sch
- Investments Other Schedule2
- Other Expenses Schedule
- Other Income Schedule2
- Taxes Schedule
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Timestamp | 2014-02-26T11:15:02-08:00 | Timestamp |
| Tax Period End Date | 2013-10-31 | TaxPeriodEndDate |
Preparer Firm PreparerFirm
Preparer Firm Business Name PreparerFirmBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | GHP ADVISORS PC | BusinessNameLine1 |
Preparer Firm US Address PreparerFirmUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 131 MAIN STREET 8TH FLOOR | AddressLine1 |
| City | BURLINGTON | City |
| State | VT | State |
| ZIP Code | 05401 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990PF | ReturnType |
| Tax Period Begin Date | 2012-11-01 | TaxPeriodBeginDate |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 030368595 | EIN |
Name Name
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | BEN COHEN CHARITABLE TRUST | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Control | BENC | NameControl |
| Phone | 8028635099 | Phone |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | C/O GHP ADVISORS PC PO BOX 5550 | AddressLine1 |
| City | BURLINGTON | City |
| State | VT | State |
| ZIP Code | 054025550 | ZIPCode |
Officer Officer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | BENNETT R COHEN | Name |
| Title | ADMINISTRATIVE TRUSTEE | Title |
| Phone | 8028635099 | Phone |
| Date Signed | 2014-02-26 | DateSigned |
Preparer Preparer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | GEORGE H PHILIBERT CPA | Name |
| Phone | 8028635099 | Phone |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax Year | 2012 | TaxYear |
| Build TS | 2015-12-30 17:16:21Z | BuildTS |
Form 990-PF IRS990PF
| Field | Value | IRS element (for citing) |
|---|---|---|
| Exempt PF | X | ExemptPF |
| FMV Assets EOY | 4882285 | FMVAssetsEOY |
| Method Of Accounting Cash | X | MethodOfAccountingCash |
Analysis Of Revenue And Expenses AnalysisOfRevenueAndExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contri Received Rev And Expnss | 1346717 | ContriReceivedRevAndExpnss |
| Interest On Savings Rev And Expnss | 5593 | InterestOnSavingsRevAndExpnss |
| Interest On Savings Net Invst Incm | 5593 | InterestOnSavingsNetInvstIncm |
| Dividends Rev And Expnss | 46645 | DividendsRevAndExpnss |
| Dividends Net Invst Incm | 46645 | DividendsNetInvstIncm |
| Net Gain Sale Assets Rev And Expnss | 92755 | NetGainSaleAssetsRevAndExpnss |
| Gross Sales Price | 1610555 | GrossSalesPrice |
| Capital Gain Net Incm Net Invst Incm | 998594 | CapitalGainNetIncmNetInvstIncm |
| Other Income Rev And Expnss | 481 | OtherIncomeRevAndExpnss |
| Other Income Net Invst Incm | 481 | OtherIncomeNetInvstIncm |
| Total Revenue And Expenses | 1492191 | TotalRevenueAndExpenses |
| Total Net Investment Income | 1051313 | TotalNetInvestmentIncome |
| Accounting Fees Rev And Expnss | 14072 | AccountingFeesRevAndExpnss |
| Accounting Fees Net Invst Incm | 12075 | AccountingFeesNetInvstIncm |
| Accounting Fees Dsbrs Chrtbl Prps | 2000 | AccountingFeesDsbrsChrtblPrps |
| Taxes Rev And Expnss | 4323 | TaxesRevAndExpnss |
| Taxes Net Invst Incm | 323 | TaxesNetInvstIncm |
| Printing And Pub Rev And Expnss | 2379 | PrintingAndPubRevAndExpnss |
| Printing And Pub Dsbrs Chrtbl Prps | 2379 | PrintingAndPubDsbrsChrtblPrps |
| Other Expenses Rev And Expnss | 20135 | OtherExpensesRevAndExpnss |
| Other Expenses Dsbrs Chrtbl Prps | 17579 | OtherExpensesDsbrsChrtblPrps |
| Tot Opr Expenses Rev And Expnss | 40909 | TotOprExpensesRevAndExpnss |
| Tot Opr Expenses Net Invst Incm | 12398 | TotOprExpensesNetInvstIncm |
| Tot Opr Expenses Dsbrs Chrtbl Prps | 21958 | TotOprExpensesDsbrsChrtblPrps |
| Contri Gifts Paid Rev And Expnss | 349802 | ContriGiftsPaidRevAndExpnss |
| Contri Gifts Paid Dsbrs Chrtbl Prps | 349802 | ContriGiftsPaidDsbrsChrtblPrps |
| Total Expenses Rev And Expnss | 390711 | TotalExpensesRevAndExpnss |
| Total Expenses Net Invst Incm | 12398 | TotalExpensesNetInvstIncm |
| Total Expenses Dsbrs Chrtbl Prps | 371760 | TotalExpensesDsbrsChrtblPrps |
| Excess Of Revenue Over Expenses | 1101480 | ExcessOfRevenueOverExpenses |
| Net Investment Income | 1038915 | NetInvestmentIncome |
Balance Sheets BalanceSheets
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cash BOY | 225931 | CashBOY |
| Cash EOY | 96711 | CashEOY |
| Cash EOYFMV | 96711 | CashEOYFMV |
| Savings And Temp Cash Invst BOY | 135222 | SavingsAndTempCashInvstBOY |
| Savings And Temp Cash Invst EOY | 344033 | SavingsAndTempCashInvstEOY |
| Savings And Temp Cash Invst EOYFMV | 343486 | SavingsAndTempCashInvstEOYFMV |
| Investments Govt Oblig BOY | 440792 | InvestmentsGovtObligBOY |
| Investments Govt Oblig EOY | 618966 | InvestmentsGovtObligEOY |
| Investments Govt Oblig EOYFMV | 603894 | InvestmentsGovtObligEOYFMV |
| Investments Corp Stock BOY | 1897058 | InvestmentsCorpStockBOY |
| Investments Corp Stock EOY | 2534261 | InvestmentsCorpStockEOY |
| Investments Corp Stock EOYFMV | 3284575 | InvestmentsCorpStockEOYFMV |
| Investments Corp Bonds BOY | 51561 | InvestmentsCorpBondsBOY |
| Investments Corp Bonds EOY | 258208 | InvestmentsCorpBondsEOY |
| Investments Corp Bonds EOYFMV | 253754 | InvestmentsCorpBondsEOYFMV |
| Investments Other BOY | 300000 | InvestmentsOtherBOY |
| Investments Other EOY | 299865 | InvestmentsOtherEOY |
| Investments Other EOYFMV | 299865 | InvestmentsOtherEOYFMV |
| Total Assets BOY | 3050564 | TotalAssetsBOY |
| Total Assets EOY | 4152044 | TotalAssetsEOY |
| Total Assets EOYFMV | 4882285 | TotalAssetsEOYFMV |
| Total Liabilities EOY | 0 | TotalLiabilitiesEOY |
| Org That Do Not Follow SFAS117 | X | OrgThatDoNotFollowSFAS117 |
| Capital Stock BOY | 1829357 | CapitalStockBOY |
| Capital Stock EOY | 1829357 | CapitalStockEOY |
| Retained Earnings BOY | 1221207 | RetainedEarningsBOY |
| Retained Earnings EOY | 2322687 | RetainedEarningsEOY |
| Total Net Assets BOY | 3050564 | TotalNetAssetsBOY |
| Total Net Assets EOY | 4152044 | TotalNetAssetsEOY |
| Total Liabilities Net Assets BOY | 3050564 | TotalLiabilitiesNetAssetsBOY |
| Total Liabilities Net Assets EOY | 4152044 | TotalLiabilitiesNetAssetsEOY |
Changes In Net Assets Fund Balances ChangesInNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Net Assets Fund Balances BOY | 3050564 | TotalNetAssetsFundBalancesBOY |
| Excess Of Revenue Over Expenses | 1101480 | ExcessOfRevenueOverExpenses |
| Subtotal | 4152044 | Subtotal |
| Total Net Assets Fund Balances EOY | 4152044 | TotalNetAssetsFundBalancesEOY |
Capital Gains And Losses CapitalGainsAndLosses
Capital Gains And Losses Info CapitalGainsAndLossesInfo (3 entries)
| Description Of AssetDescriptionOfAsset | How AcquiredHowAcquired | Date AcquiredDateAcquired | Date SoldDateSold | Gross Sales PriceGrossSalesPrice | DepreciationDepreciation | Cost Or Other BasisCostOrOtherBasis | Gain Or LossGainOrLoss | FMV As Of123169FMVAsOf123169 | Adjusted Basis As Of123169AdjustedBasisAsOf123169 | Excess Of FMV Over Adjusted BasisExcessOfFMVOverAdjustedBasis | Gains Minus Excess Or LossesGainsMinusExcessOrLosses |
|---|---|---|---|---|---|---|---|---|---|---|---|
| PUBLICLY TRADED SECURITIES (ST ACCT MC 2698) | D | 1988-08-08 | 2013-02-28 | 1286677 | 0 | 308813 | 977864 | 0 | 0 | 0 | 977864 |
| PUBLICLY TRADED SECURITIES (ST ACCT MC 2698) | P | 2001-08-17 | 2013-05-31 | 95000 | 0 | 71262 | 23738 | 0 | 0 | 0 | 23738 |
| PUBLICLY TRADED SECURITIES (ST ACCT MC 4691) | P | 228878 | 0 | 231886 | -3008 | 0 | 0 | 0 | -3008 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Capital Gain Net Income | 998594 | CapitalGainNetIncome |
| Net Short Term Capital Gain Or Loss | -3008 | NetShortTermCapitalGainOrLoss |
Qlfy Und Sect4940e For Reduced Tax QlfyUndSect4940eForReducedTax
| Field | Value | IRS element (for citing) |
|---|---|---|
| Liable For4942 Tax | false | LiableFor4942Tax |
| Qualifying Distributions Year1 | 355525 | QualifyingDistributionsYear1 |
| Noncharitable Assets Year1 | 3142445 | NoncharitableAssetsYear1 |
| Distribution Ratio Year1 | 0.113136 | DistributionRatioYear1 |
| Qualifying Distributions Year2 | 189953 | QualifyingDistributionsYear2 |
| Noncharitable Assets Year2 | 3472559 | NoncharitableAssetsYear2 |
| Distribution Ratio Year2 | 0.054701 | DistributionRatioYear2 |
| Qualifying Distributions Year3 | 96000 | QualifyingDistributionsYear3 |
| Noncharitable Assets Year3 | 2977266 | NoncharitableAssetsYear3 |
| Distribution Ratio Year3 | 0.032244 | DistributionRatioYear3 |
| Qualifying Distributions Year4 | 210000 | QualifyingDistributionsYear4 |
| Noncharitable Assets Year4 | 2682717 | NoncharitableAssetsYear4 |
| Distribution Ratio Year4 | 0.078279 | DistributionRatioYear4 |
| Qualifying Distributions Year5 | 230643 | QualifyingDistributionsYear5 |
| Noncharitable Assets Year5 | 3655364 | NoncharitableAssetsYear5 |
| Distribution Ratio Year5 | 0.063097 | DistributionRatioYear5 |
| Total Distribution Ratio | 0.341457 | TotalDistributionRatio |
| Average Distribution Ratio | 0.068291 | AverageDistributionRatio |
| Net Noncharitable Assets | 4395376 | NetNoncharitableAssets |
| Adjusted Noncharitable Assets | 300165 | AdjustedNoncharitableAssets |
| One Percent Net Investment Income | 10389 | OnePercentNetInvestmentIncome |
| Adj Nonchrtbl Assets And One | 310554 | AdjNonchrtblAssetsAndOnePct |
| Qualifying Distributions | 371760 | QualifyingDistributions |
Excise Tax Based On Investment Incm ExciseTaxBasedOnInvestmentIncm
| Field | Value | IRS element (for citing) |
|---|---|---|
| Domestic Org Meeting Sect4940e | X | DomesticOrgMeetingSect4940e |
| Investment Income Excise Tax | 10389 | InvestmentIncomeExciseTax |
| Tax Under Section511 | 0 | TaxUnderSection511 |
| Subtotal | 10389 | Subtotal |
| Tax Based On Investment Income | 10389 | TaxBasedOnInvestmentIncome |
| Est Tax Payments And Overpayment | 2991 | EstTaxPaymentsAndOverpayment |
| Total Credits And Payments | 2991 | TotalCreditsAndPayments |
| Tax Paid Original Return | 2991 | TaxPaidOriginalReturn |
| Form2220 Attached | X | Form2220Attached |
| Penalty For Underpayment | 7 | PenaltyForUnderpayment |
| Tax Due | 7405 | TaxDue |
| Amount Credited To Next Year | 0 | AmountCreditedToNextYear |
Statements Regarding Activities StatementsRegardingActivities
| Field | Value | IRS element (for citing) |
|---|---|---|
| Legislative Political Activities | false | LegislativePoliticalActivities |
| More Than100 Spent | false | MoreThan100Spent |
| Form1120 POL Filed | false | Form1120POLFiled |
| Activities Not Prev Reported | false | ActivitiesNotPrevReported |
| Changes To Articles Or Bylaws | false | ChangesToArticlesOrBylaws |
| Unrelated Bus Income Over1000 | false | UnrelatedBusIncomeOver1000 |
| Termination Etc | false | TerminationEtc |
| Requirements Of Sect508e | true | RequirementsOfSect508e |
| At Least5000 In Assets | true | AtLeast5000InAssets |
| States Filed With | VT | StatesFiledWith |
| Form990 PF Filed With AG | true | Form990PFFiledWithAG |
| Private Operating Foundation | false | PrivateOperatingFoundation |
| New Substantial Contributors | false | NewSubstantialContributors |
| Interest In Controlled Entity | false | InterestInControlledEntity |
| Applicable Insurance Contract | false | ApplicableInsuranceContract |
| Comply With Public Inspection Rqr | true | ComplyWithPublicInspectionRqr |
| Website Address | N/A | WebsiteAddress |
Books In Care Of Business Name BooksInCareOfBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | GHP ADVISORS PC | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Books In Care Of Phone Number | 8028635099 | BooksInCareOfPhoneNumber |
Books In Care Of US Address BooksInCareOfUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 131 MAIN STREET 8TH FLOOR | AddressLine1 |
| City | BURLINGTON | City |
| State | VT | State |
| ZIP Code | 05401 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Foreign Bank | false | ForeignBank |
Statements Regarding Acty4720 StatementsRegardingActy4720
| Field | Value | IRS element (for citing) |
|---|---|---|
| Sale Or Exchange With Dsqfly Person | false | SaleOrExchangeWithDsqflyPerson |
| Borrow Or Lend With Dsqfly Person | false | BorrowOrLendWithDsqflyPerson |
| Furnished Goods With Dsqfly Person | false | FurnishedGoodsWithDsqflyPerson |
| Pay Compensation To Dsqfly Person | false | PayCompensationToDsqflyPerson |
| Transfer Assets To Dsqfly Person | false | TransferAssetsToDsqflyPerson |
| Payment To Government Offical | false | PaymentToGovernmentOffical |
| Uncorrected Prior Acts | false | UncorrectedPriorActs |
| Undistributed Income Prior Years | false | UndistributedIncomePriorYears |
| Business Holdings | false | BusinessHoldings |
| Jeopardy Investments | false | JeopardyInvestments |
| Uncorrected Jeopardy Investments | false | UncorrectedJeopardyInvestments |
| Influence Legislation | false | InfluenceLegislation |
| Influence Election | false | InfluenceElection |
| Grants To Individuals | false | GrantsToIndividuals |
| Grants To Organizations | false | GrantsToOrganizations |
| Noncharitable Purpose | false | NoncharitablePurpose |
| Tr Fail To Qualify As Exceptions | false | TrFailToQualifyAsExceptions |
| Rcv Funds To Pay Prsnl Bnft Contract | false | RcvFundsToPayPrsnlBnftContract |
| Pay Premiums Prsnl Bnft Contract | false | PayPremiumsPrsnlBnftContract |
| Prohibited Tax Shelter Transactn | false | ProhibitedTaxShelterTransactn |
Ofcr Dir Trustees Key Employee Info OfcrDirTrusteesKeyEmployeeInfo
Ofcr Dir Trustees Or Key Employee OfcrDirTrusteesOrKeyEmployee (2 entries)
| Address Line1USAddress/AddressLine1 | CityUSAddress/City | StateUSAddress/State | ZIP CodeUSAddress/ZIPCode | TitleTitle | Avg Hours Per Wk Devoted To PositionAvgHoursPerWkDevotedToPosition | CompensationCompensation | Contri To Empl Benefit Plans EtcContriToEmplBenefitPlansEtc | Expense Account Other AllowancesExpenseAccountOtherAllowances |
|---|---|---|---|---|---|---|---|---|
| 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 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Comp Of Highest Paid Empl NONE | NONE | CompOfHighestPaidEmplNONE |
| Tot Number Of Oth Empl Paid Over50k | 0 | TotNumberOfOthEmplPaidOver50k |
| Comp Of Hghst Paid Cntrct NONE | NONE | CompOfHghstPaidCntrctNONE |
| Tot Number Of Cntrct Paid Over50k | 0 | TotNumberOfCntrctPaidOver50k |
Summary Of Direct Charitable Acty SummaryOfDirectCharitableActy
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description1 | CAMPAIGN TO EDUCATE AND PUBLICIZE ISSUES PERTAINING TOFINANCIAL INFLUENCES OVER THE AMERICAN POLITICAL SYSTEM | Description1 |
| Expenses1 | 21958 | Expenses1 |
Minimum Investment Return MinimumInvestmentReturn
| Field | Value | IRS element (for citing) |
|---|---|---|
| Avg Monthly FMV Of Securities | 3808722 | AvgMonthlyFMVOfSecurities |
| Avg Monthly Cash Balances | 653589 | AvgMonthlyCashBalances |
| FMV All Other Noncharitable Assets | 0 | FMVAllOtherNoncharitableAssets |
| Total FMV Of Unused Assets | 4462311 | TotalFMVOfUnusedAssets |
| Adj Total FMV Of Unused Assets | 4462311 | AdjTotalFMVOfUnusedAssets |
| Cash Deemed Charitable | 66935 | CashDeemedCharitable |
| Net Noncharitable Assets | 4395376 | NetNoncharitableAssets |
| Minimum Investment Return | 219769 | MinimumInvestmentReturn |
Distributable DistributableAmount
| Field | Value | IRS element (for citing) |
|---|---|---|
| Minimum Investment Return | 219769 | MinimumInvestmentReturn |
| Tax Based On Investment Income | 10389 | TaxBasedOnInvestmentIncome |
| Total Tax | 10389 | TotalTax |
| Distributable Amount Before Adj | 209380 | DistributableAmountBeforeAdj |
| Distributable Amount Before Ded | 209380 | DistributableAmountBeforeDed |
| Distributable Amount As Adjusted | 209380 | DistributableAmountAsAdjusted |
Qualifying Distributions QualifyingDistributions
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expenses And Contributions | 371760 | ExpensesAndContributions |
| Qualifying Distributions | 371760 | QualifyingDistributions |
| One Pct Sect4940e Org Net Invst Incm | 10389 | OnePctSect4940eOrgNetInvstIncm |
| Adj Qualifying Distributions | 361371 | AdjQualifyingDistributions |
Undistributed Income UndistributedIncome
| Field | Value | IRS element (for citing) |
|---|---|---|
| Distributable Amount As Adjusted | 209380 | DistributableAmountAsAdjusted |
| Excess Distri Carryover Year4 | 45924 | ExcessDistriCarryoverYear4 |
| Excess Distri Carryover Year3 | 96000 | ExcessDistriCarryoverYear3 |
| Excess Distri Carryover Year2 | 190500 | ExcessDistriCarryoverYear2 |
| Excess Distri Carryover Year1 | 202021 | ExcessDistriCarryoverYear1 |
| Total Excess Distri Carryover | 534445 | TotalExcessDistriCarryover |
| Qualifying Distributions | 371760 | QualifyingDistributions |
| Applied To Current Year | 209380 | AppliedToCurrentYear |
| Remaining Distri From Corpus | 162380 | RemainingDistriFromCorpus |
| Total Corpus | 696825 | TotalCorpus |
| Undistributed Income CY | 0 | UndistributedIncomeCY |
| Excess Distri Cyov To Next Year | 696825 | ExcessDistriCyovToNextYear |
| Excess From Year4 | 45924 | ExcessFromYear4 |
| Excess From Year3 | 96000 | ExcessFromYear3 |
| Excess From Year2 | 190500 | ExcessFromYear2 |
| Excess From Year1 | 202021 | ExcessFromYear1 |
| Excess From Current Year | 162380 | ExcessFromCurrentYear |
Supplementary Information SupplementaryInformation
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributing Manager | BEN COHEN | ContributingManager |
| Shareholder Manager | NONE | ShareholderManager |
Appication Submission Info AppicationSubmissionInfo
| Field | Value | IRS element (for citing) |
|---|---|---|
| Recipient Name | BEN COHEN | RecipientName |
Recipient US Address RecipientUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | C/O GHP ADVISORS PC PO BOX 5550 | AddressLine1 |
| City | BURLINGTON | City |
| State | VT | State |
| ZIP Code | 05402 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Recipient Phone Number | 8028635099 | RecipientPhoneNumber |
| Form And Info And Materials | SEE ATTACHED | FormAndInfoAndMaterials |
| Submission Deadlines | SEE ATTACHED | SubmissionDeadlines |
| Restrictions On Awards | SEE ATTACHED | RestrictionsOnAwards |
Grant Or Contri Paid During Year GrantOrContriPaidDuringYear (23 entries)
| Address Line1RecipientUSAddress/AddressLine1 | CityRecipientUSAddress/City | StateRecipientUSAddress/State | ZIP CodeRecipientUSAddress/ZIPCode | Recipient Foundation StatusRecipientFoundationStatus | Purpose Of Grant Or ContributionPurposeOfGrantOrContribution | AmountAmount |
|---|---|---|---|---|---|---|
| CENTER FOR INTERNATIONAL POLICY | ||||||
| 2000 M STREET NW SUITE 720 | WASHINGTON | DC | 20036 | PUBLIC | UNRESTRICTED | $10,000 |
| CENTER FOR RESPONSIVE POLITICS | ||||||
| 1101 14TH ST NW SUITE 1030 | WASHINGTON | DC | 20005 | PUBLIC | UNRESTRICTED | $1,000 |
| COMMUNITY SOLUTIONS INC | ||||||
| 4 GRIFFIN ROAD NORTH SUITE 100B | WINDSOR | CT | 06095 | PUBLIC | UNRESTRICTED | $5,000 |
| GROUNDS FOR HEALTH | ||||||
| 92 SOUTH MAIN STREET 2 | WATERBURY | VT | 05676 | PUBLIC | UNRESTRICTED | $1,000 |
| HEIFER INTERNATIONAL | ||||||
| 1 WORLD AVENUE | LITTLE ROCK | AR | 72202 | PUBLIC | UNRESTRICTED | $1,000 |
| INTERNATIONAL FORUM GLOBALIZATION | ||||||
| 1009 GENERAL KENNEDY AVENUE 2 | SAN FRANCISCO | CA | 94129 | PUBLIC | UNRESTRICTED | $176,752 |
| KIDS FOR PEACE | ||||||
| 3303 JAMES DRIVE | CARLSBAD | CA | 92008 | PUBLIC | UNRESTRICTED | $100 |
| MUSIC IN SCHOOLS TODAY | ||||||
| 582 MARKET STREET SUITE 213 | SAN FRANCISCO | CA | 94104 | PUBLIC | UNRESTRICTED | $1,000 |
| NATIONAL WILDLIFE FEDERATION NORTHEAST REGIONAL CENTER | ||||||
| PO BOX 1583 | MERRIFIELD | VA | 22116 | PUBLIC | UNRESTRICTED | $100 |
| NATIONAL PRIORITIES PROJECT | ||||||
| 243 KING STREET SUITE 109 | NORTHAMPTON | MA | 01060 | PUBLIC | UNRESTRICTED | $3,500 |
| NE COALITION AGAINST NUCLEAR POLLUTION | ||||||
| 139 MAIN STREET SUITE 701 | BRATTLEBORO | VT | 05301 | PUBLIC | UNRESTRICTED | $500 |
| PEACE & JUSTICE CENTER | ||||||
| 60 LAKE STREET 1C | BURLINGTON | VT | 05401 | PUBLIC | UNRESTRICTED | $5,000 |
| PERI SUPPORT FUND | ||||||
| 418 N PLEASANT STREET | AMHERST | MA | 01002 | PUBLIC | UNRESTRICTED | $15,000 |
| PROJECT ON GOVERNMENT OVERSIGHT | ||||||
| 1100 G STREET NW SUITE 500 | WASHINGTON | DC | 20005 | PUBLIC | UNRESTRICTED | $5,000 |
| RESOURCE | ||||||
| 266 PINE STREET | BURLINGTON | VT | 05401 | PUBLIC | UNRESTRICTED | $2,000 |
| SOCIAL VENTURES INC | ||||||
| 124 WESTFIELD DRIVE | ITHACA | NY | 14850 | PUBLIC | UNRESTRICTED | $50,000 |
| THE JEWISH MUSEUM | ||||||
| 1109 5TH AVE AT 92ND ST | NEW YORK | NY | 10128 | PUBLIC | UNRESTRICTED | $5,000 |
| THE RECTORY SCHOOL | ||||||
| 528 POMFRET ST | POMFRET | CT | 06258 | PUBLIC | UNRESTRICTED | $50,000 |
| UNITED FOR A FAIR ECONOMY | ||||||
| 1 MILK STREET 5TH FLOOR | BOSTON | MA | 02109 | PUBLIC | UNRESTRICTED | $750 |
| VERMONT FOOD BANK | ||||||
| 33 PARKER ROAD WILSON INDUSTRIAL PA | BARRE | VT | 05641 | PUBLIC | UNRESTRICTED | $100 |
| VNRC | ||||||
| 9 BAILEY AVENUE | MONTPELIER | VT | 05602 | PUBLIC | UNRESTRICTED | $5,000 |
| VT DISASTER RELIEF FUND | ||||||
| PO BOX 843 | MONTPELIER | VT | 05601 | PUBLIC | UNRESTRICTED | $11,000 |
| WOMEN'S ACTION FOR NEW DIRECTIONS | ||||||
| 691 MASSACHUSETTS AVENUE | ARLINGTON | MA | 02476 | PUBLIC | UNRESTRICTED | $1,000 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tot Grant Or Contri Paid During Year | 349802 | TotGrantOrContriPaidDuringYear |
Analysis Income Producing Acty AnalysisIncomeProducingActy
Int On Savings And Temp Cash Invst IntOnSavingsAndTempCashInvst
| Field | Value | IRS element (for citing) |
|---|---|---|
| Exclusion Code | 14 | ExclusionCode |
| Exclusion | $5,593 | ExclusionAmount |
Dividends And Int From Sec Part VII DividendsAndIntFromSecPartVII
| Field | Value | IRS element (for citing) |
|---|---|---|
| Exclusion Code | 14 | ExclusionCode |
| Exclusion | $46,645 | ExclusionAmount |
Gain Sales Assets Oth Than Invntry GainSalesAssetsOthThanInvntry
| Field | Value | IRS element (for citing) |
|---|---|---|
| Exclusion Code | 18 | ExclusionCode |
| Exclusion | $92,755 | ExclusionAmount |
Other Revenue Described OtherRevenueDescribed (2 entries)
| DescriptionDescription | Exclusion CodeExclusionCode | ExclusionExclusionAmount |
|---|---|---|
| Investment in LLC | 14 | -$155 |
| Securities litigation | 14 | $636 |
Subtotals Part XVIA SubtotalsPartXVIA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Exclusion | $145,474 | ExclusionAmount |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Part XVIA | 145474 | TotalPartXVIA |
Trnsfr Tr Rln With Noncharitable EO TrnsfrTrRlnWithNoncharitableEO
| Field | Value | IRS element (for citing) |
|---|---|---|
| Trnsfr Of Cash To Noncharitable EO | false | TrnsfrOfCashToNoncharitableEO |
| Trnsfr Oth Assets Noncharitable EO | false | TrnsfrOthAssetsNoncharitableEO |
| Sales Or Exchanges Of Assets | false | SalesOrExchangesOfAssets |
| Purchase Assets Noncharitable EO | false | PurchaseAssetsNoncharitableEO |
| Rental Of Facilities Etc | false | RentalOfFacilitiesEtc |
| Reimbursement Arrangements | false | ReimbursementArrangements |
| Loans Or Loan Guarantees | false | LoansOrLoanGuarantees |
| Performance Of Services Etc | false | PerformanceOfServicesEtc |
| Sharing Of Facilities Etc | false | SharingOfFacilitiesEtc |
| Relationships Noncharitable E Os | false | RelationshipsNoncharitableEOs |
Schedule B IRS990ScheduleB
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization501c3 Exempt PF | X | Organization501c3ExemptPF |
| General Rule | X | GeneralRule |
Contributor Info ContributorInfo
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor Number | 1 | ContributorNumber |
| Contributor Name Individual | BEN COHEN | ContributorNameIndividual |
Contributor Address US ContributorAddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | C/O GHP ADVISORS PC PO BOX 5550 | AddressLine1 |
| City | BURLINGTON | City |
| State | VT | State |
| ZIP Code | 05402 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Aggregate Contributions | 1214652 | AggregateContributions |
| Noncash Contribution Type | X | NoncashContributionType |
Noncash Property NoncashProperty (3 entries)
| Contributor Number From Part IContributorNumberFromPartI | Noncash Property DescriptionNoncashPropertyDescription | Fair Market ValueFairMarketValue | Date ReceivedDateReceived |
|---|---|---|---|
| 1 | 647 SHARES APPLE INC. STOCK | 333179 | 2012-12-21 |
| 1 | 1,685 SHARES CHIPOTLE MEXICAN GRILL INC. STOCK | 483376 | 2012-12-21 |
| 1 | 9,624 SHARES GREEN MOUNTAIN COFFEE INC. STOCK | 398097 | 2012-12-21 |
Accounting Fees Schedule AccountingFeesSchedule
Accounting Fees AccountingFees
| Field | Value | IRS element (for citing) |
|---|---|---|
| Category | GHP ADVISORS, PC TAX ADV/PREPARATION AND ACCTNG | Category |
| Amount | $14,072 | Amount |
| Net Investment Income | 12075 | NetInvestmentIncome |
| Disbursements Charitable Prps | 2000 | DisbursementsCharitablePrps |
Gain Loss Sale Other Assets Sch GainLossSaleOtherAssetsSch
Gain Loss Sale Other Asset GainLossSaleOtherAsset (3 entries)
| NameName | How AcquiredHowAcquired | Gross Sales PriceGrossSalesPrice | BasisBasis | Total NetTotalNet |
|---|---|---|---|---|
| PUBLICLY TRADED SECURITIES (ST ACCT MC 2698) | Donated | 1286677 | 1214652 | 72025 |
| PUBLICLY TRADED SECURITIES (ST ACCT MC 2698) | Purchased | 95000 | 71262 | 23738 |
| PUBLICLY TRADED SECURITIES (ST ACCT MC 4691) | Purchased | 228878 | 231886 | -3008 |
General Explanation Attachment GeneralExplanationAttachment
General Explanation GeneralExplanation (2 entries)
| IdentifierIdentifier | ExplanationExplanation |
|---|---|
| PART VII-A, LINE 10 SUBSTANTIAL CONTRIBUTORS | SUBSTANTIAL CONTRIBUTOR: BEN COHEN ADDRESS: C/O GHP ADVISORS, PC PO BOX 5550 BURLINGTON, VT 05402-5550 2012 CONTRIBUTIONS OF $1,214,652 FMV |
| PART XV, LINE 2 b, c, d | THE BEN COHEN CHARITABLE TRUST DOES NOT HAVE A FORMAL APPLICATION OR FORM FOR APPLICANTS SEEKING GRANTS TO COMPLETE. THE ORGANIZATION DOES NOT LIMIT ITS CONSIDERATION OF APPLICANTS TO PRE-SELECTED CHARITIES OR LIMIT ITS AWARDS TO A SPECIFIC DOLLAR AMOUNT OR BY GEOGRAPHIC REGION. THE TRUST GIVES TO QUALIFIED CHARITABLE AND EDUCATIONAL ORGANIZATIONS THAT HAVE A DEMONSTRATED HISTORY OR INTENTION FOR INVOLVEMENT IN SOCIALLY RESPONSIBLE ISSUES. THERE ARE NO GRANT DEADLINES THAT EXIST. REQUESTS FOR GRANT FUNDS ARE REVIEWED BY THE TRUSTEE OF THE BEN COHEN CHARITABLE TRUST FOR PROPRIETY AND COMPATIBILITY WITH THE CHARITABLE PURPOSES SPECIFIED WITHIN THE TRUST INDENTURE. |
Investments Corp Bonds Schedule InvestmentsCorpBondsSchedule
Investments Corp Bonds InvestmentsCorpBonds (10 entries)
| Name Of BondNameOfBond | EOY Book ValueEOYBookValue | EOYFMVEOYFMV |
|---|---|---|
| APPLE INC 1% 5/03/18 | 28974 | 29132 |
| CISCO SYSTEMS 4.45% 1/15/20 | 23034 | 22172 |
| GEN ELEC CAP CRP MTN 4.375% 9/16/20 | 27966 | 27225 |
| INTEL CORP 1.35% 12/15/17 | 24747 | 24850 |
| MEDTRONIC INC 4.5% 3/15/14 | 26568 | 25365 |
| NORTHERN TRUST CORP 3.375% 8/23/21 | 26393 | 25571 |
| ORACLE CORP 5.75% 4/15/18 | 24082 | 23387 |
| PEPSICO .7% 8/13/15 | 24993 | 25054 |
| TOYOTA MOTOR CR CORP 1.25% 10/05/17 | 25073 | 24847 |
| UNILEVER CAP CORP 2.75% 2/10/16 | 26378 | 26151 |
Investments Corp Stock Schedule InvestmentsCorpStockSchedule
Investments Corp Stock InvestmentsCorpStock (7 entries)
| Name Of StockNameOfStock | EOY Book ValueEOYBookValue | EOYFMVEOYFMV |
|---|---|---|
| ARIEL GROWTH FD 7203.315 | 334528 | 498469 |
| WALDEN EQUITY FD 32052.617 | 434976 | 560280 |
| WALDEN SMALL CAP INNOV FD 7103.477 | 109477 | 151446 |
| HARBOR SMALL CAP GROWTH FD 23148.740 | 261231 | 363898 |
| NEUBERGER BERMAN SOCIALLY RESPONSIVE 16088.700 | 381638 | 574527 |
| BOSTON COMMON INTL FD 30719.623 | 762411 | 885955 |
| EMERGENCE BIOENERGY INC. 3825SH PREFERRED STOCK | 250000 | 250000 |
Investments Govt Obligations Sch InvestmentsGovtObligationsSch
| Field | Value | IRS element (for citing) |
|---|---|---|
| US Govt Securities EOY Book Value | 618966 | USGovtSecuritiesEOYBookValue |
| US Govt Securities EOYFMV | 603894 | USGovtSecuritiesEOYFMV |
Investments Other Schedule2 InvestmentsOtherSchedule2
Investments Other InvestmentsOther
| Field | Value | IRS element (for citing) |
|---|---|---|
| Category Or Item | MONEY IN MOTION LLC | CategoryOrItem |
| Book Value | 299865 | BookValue |
| EOYFMV | 299865 | EOYFMV |
Other Expenses Schedule OtherExpensesSchedule
Other Expenses OtherExpenses (7 entries)
| DescriptionDescription | Revenue And Expenses Per BooksRevenueAndExpensesPerBooks | Disbursements Charitable PrpsDisbursementsCharitablePrps |
|---|---|---|
| Invesment portfolio mgmt fees | 2526 | |
| BANK CHARGES | 30 | |
| SUPPLIES | 1701 | 1701 |
| TRANSPORT | 1590 | 1590 |
| FULLFILLMENT | 879 | 879 |
| MISC | 810 | 810 |
| STAMPMOBILE DEVELOPMENT | 12599 | 12599 |
Other Income Schedule2 OtherIncomeSchedule2
Other Income OtherIncome (2 entries)
| DescriptionDescription | Revenue And Expenses Per BooksRevenueAndExpensesPerBooks | Net Investment IncomeNetInvestmentIncome |
|---|---|---|
| Investment in LLC | -155 | -155 |
| Securities litigation settlement | 636 | 636 |
Taxes Schedule TaxesSchedule
Taxes Taxes (3 entries)
| CategoryCategory | AmountAmount | Net Investment IncomeNetInvestmentIncome |
|---|---|---|
| FOREIGN TAXES ON INV. INC. | $323 | 323 |
| 2011 EXCISE TAX | $2,000 | |
| 2012 ESTIMATED TAX | $2,000 |