MELVIN S CUTLER CHARITABLE FOUNDATION: Form 990PF, tax year 2024
View the entire original 990 at ProPublica ↗
- Organization
- MELVIN S CUTLER CHARITABLE FOUNDATION (EIN 04-2733957)
- Tax period
- 2024-08-01 to 2025-07-31
- Filed
- 2025-12-15
- IRS object ID
- 202543499349100604
- Schema version
- 2024v5.2
- 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
- Accounting Fees Schedule
- General Explanation Attachment
- Investments Corp Bonds Schedule
- Investments Corp Stock Schedule
- Investments Govt Obligations Sch
- Investments Other Schedule2
- Other Assets Schedule
- Other Expenses Schedule
- Other Income Schedule2
- Other Liabilities Schedule
- Other Professional Fees Schedule
- Taxes Schedule
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2025-12-15T15:12:29-06:00 | ReturnTs |
| Tax Period End | 2025-07-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 042687094 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | GREENBERG ROSENBLATT KULL & BITSOLI PC | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 306 MAIN STREET SUITE 400 | AddressLine1Txt |
| City | WORCESTER | CityNm |
| State Abbreviation | MA | StateAbbreviationCd |
| ZIP | 016150034 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990PF | ReturnTypeCd |
| Tax Period Begin | 2024-08-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 042733957 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | MELVIN S CUTLER CHARITABLE FOUNDATION | BusinessNameLine1Txt |
| Business Name Line2 | C/O GREENBERGROSENBLATT KULL & BITSOLI | BusinessNameLine2Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | MELV | BusinessNameControlTxt |
| Phone | 5087910901 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 306 MAIN STREET 400 | AddressLine1Txt |
| City | WORCESTER | CityNm |
| State Abbreviation | MA | StateAbbreviationCd |
| ZIP | 016150034 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | MELVIN S CUTLER | PersonNm |
| Person Title | TRUSTEE | PersonTitleTxt |
| Phone | 5087910901 | PhoneNum |
| Signature | 2025-11-04 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IRS Responsible Prty Info Curr | 0 | IRSResponsiblePrtyInfoCurrInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | MICHAEL J HAYES CPA | PreparerPersonNm |
| PTIN | P00162301 | PTIN |
| Phone | 5087910901 | PhoneNum |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2024 | TaxYr |
| Build TS | 2025-03-06 01:10:19Z | BuildTS |
Form 990-PF IRS990PF
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization501c3 Exempt PF | Yes (X) | Organization501c3ExemptPFInd |
| FMV Assets EOY | $14,523,367 | FMVAssetsEOYAmt |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
Analysis Of Revenue And Expenses AnalysisOfRevenueAndExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contri Rcvd Rev And Expnss | $118 | ContriRcvdRevAndExpnssAmt |
| Schedule B Not Required | Yes (X) | ScheduleBNotRequiredInd |
| Dividends Rev And Expnss | $527,976 | DividendsRevAndExpnssAmt |
| Dividends Net Invst Incm | $527,976 | DividendsNetInvstIncmAmt |
| Net Gain Sale Ast Rev And Expnss | $264,926 | NetGainSaleAstRevAndExpnssAmt |
| Gross Sales Price | $4,180,791 | GrossSalesPriceAmt |
| Cap Gain Net Incm Net Invst Incm | $317,479 | CapGainNetIncmNetInvstIncmAmt |
| Other Income Rev And Expnss | $3,130 | OtherIncomeRevAndExpnssAmt |
| Other Income Net Invst Incm | $3,130 | OtherIncomeNetInvstIncmAmt |
| Total Rev And Expnss | $796,150 | TotalRevAndExpnssAmt |
| Total Net Invst Incm | $848,585 | TotalNetInvstIncmAmt |
| Comp Ofcr Dir Trst Rev And Expnss | $13,600 | CompOfcrDirTrstRevAndExpnssAmt |
| Comp Ofcr Dir Trst Net Invst Incm | $0 | CompOfcrDirTrstNetInvstIncmAmt |
| Comp Ofcr Dir Trst Dsbrs Chrtbl | $0 | CompOfcrDirTrstDsbrsChrtblAmt |
| Accounting Fees Rev And Expnss | $10,211 | AccountingFeesRevAndExpnssAmt |
| Accounting Fees Net Invst Incm | $10,211 | AccountingFeesNetInvstIncmAmt |
| Accounting Fees Chrtbl Prps | $0 | AccountingFeesChrtblPrpsAmt |
| Other Prof Fees Rev And Expnss | $55,161 | OtherProfFeesRevAndExpnssAmt |
| Other Prof Fees Net Invst Incm | $55,161 | OtherProfFeesNetInvstIncmAmt |
| Other Prof Fees Dsbrs Chrtbl | $0 | OtherProfFeesDsbrsChrtblAmt |
| Taxes Rev And Expnss | $13,312 | TaxesRevAndExpnssAmt |
| Taxes Net Invst Incm | $2,515 | TaxesNetInvstIncmAmt |
| Taxes Dsbrs Chrtbl | $0 | TaxesDsbrsChrtblAmt |
| Other Expenses Rev And Expnss | $4,389 | OtherExpensesRevAndExpnssAmt |
| Other Expenses Net Invst Incm | $3,903 | OtherExpensesNetInvstIncmAmt |
| Other Expenses Dsbrs Chrtbl | $0 | OtherExpensesDsbrsChrtblAmt |
| Tot Opr Expenses Rev And Expnss | $96,673 | TotOprExpensesRevAndExpnssAmt |
| Tot Opr Expenses Net Invst Incm | $71,790 | TotOprExpensesNetInvstIncmAmt |
| Tot Opr Expenses Dsbrs Chrtbl | $0 | TotOprExpensesDsbrsChrtblAmt |
| Contri Paid Rev And Expnss | $629,383 | ContriPaidRevAndExpnssAmt |
| Contri Paid Dsbrs Chrtbl | $629,383 | ContriPaidDsbrsChrtblAmt |
| Total Expenses Rev And Expnss | $726,056 | TotalExpensesRevAndExpnssAmt |
| Total Expenses Net Invst Incm | $71,790 | TotalExpensesNetInvstIncmAmt |
| Total Expenses Dsbrs Chrtbl | $629,383 | TotalExpensesDsbrsChrtblAmt |
| Excess Revenue Over Expenses | $70,094 | ExcessRevenueOverExpensesAmt |
| Net Investment Income | $776,795 | NetInvestmentIncomeAmt |
Form990 PF Balance Sheets Form990PFBalanceSheetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Sav And Temp Cash Invst BOY | $117,888 | SavAndTempCashInvstBOYAmt |
| Sav And Temp Cash Invst EOY | $284,171 | SavAndTempCashInvstEOYAmt |
| Sav And Temp Cash Invst EOYFMV | $284,171 | SavAndTempCashInvstEOYFMVAmt |
| Other Nts And Loans Rcvbl | $100,000 | OtherNtsAndLoansRcvblAmt |
| Other Rcvbl Allwnc Dbtfl Acct | $0 | OtherRcvblAllwncDbtflAcctAmt |
| Other Nts And Loans Rcvbl BOY | $100,000 | OtherNtsAndLoansRcvblBOYAmt |
| Other Nts And Loans Rcvbl EOY | $100,000 | OtherNtsAndLoansRcvblEOYAmt |
| Other Nts And Loans Rcvbl EOYFMV | $100,000 | OtherNtsAndLoansRcvblEOYFMVAmt |
| US Government Obligations BOY | $391,746 | USGovernmentObligationsBOYAmt |
| US Government Obligations EOY | $1,035,897 | USGovernmentObligationsEOYAmt |
| US Govt Obligations EOYFMV | $1,045,923 | USGovtObligationsEOYFMVAmt |
| Corporate Stock BOY | $10,478,697 | CorporateStockBOYAmt |
| Corporate Stock EOY | $9,584,152 | CorporateStockEOYAmt |
| Corporate Stock EOYFMV | $10,044,971 | CorporateStockEOYFMVAmt |
| Corporate Bonds BOY | $1,175,294 | CorporateBondsBOYAmt |
| Corporate Bonds EOY | $1,461,517 | CorporateBondsEOYAmt |
| Corporate Bonds EOYFMV | $1,512,265 | CorporateBondsEOYFMVAmt |
| Other Investments BOY | $1,903,940 | OtherInvestmentsBOYAmt |
| Other Investments EOY | $1,780,119 | OtherInvestmentsEOYAmt |
| Other Investments EOYFMV | $1,536,037 | OtherInvestmentsEOYFMVAmt |
| Other Assets BOY | $718 | OtherAssetsBOYAmt |
| Other Assets EOY | $0 | OtherAssetsEOYAmt |
| Other Assets EOYFMV | $0 | OtherAssetsEOYFMVAmt |
| Total Assets BOY | $14,168,283 | TotalAssetsBOYAmt |
| Total Assets EOY | $14,245,856 | TotalAssetsEOYAmt |
| Total Assets EOYFMV | $14,523,367 | TotalAssetsEOYFMVAmt |
| Other Liabilities BOY | $0 | OtherLiabilitiesBOYAmt |
| Other Liabilities EOY | $7,479 | OtherLiabilitiesEOYAmt |
| Total Liabilities BOY | $0 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $7,479 | TotalLiabilitiesEOYAmt |
| Org Does Not Follow FASB117 | Yes (X) | OrgDoesNotFollowFASB117Ind |
| Capital Stock BOY | $14,168,283 | CapitalStockBOYAmt |
| Capital Stock EOY | $14,238,377 | 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 | $14,168,283 | TotNetAstOrFundBalancesBOYAmt |
| Tot Net Ast Or Fund Balances EOY | $14,238,377 | TotNetAstOrFundBalancesEOYAmt |
| Total Liabilities Net Ast BOY | $14,168,283 | TotalLiabilitiesNetAstBOYAmt |
| Total Liabilities Net Ast EOY | $14,245,856 | TotalLiabilitiesNetAstEOYAmt |
Chg In Net Assets Fund Balances ChgInNetAssetsFundBalancesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tot Net Ast Or Fund Balances BOY | $14,168,283 | TotNetAstOrFundBalancesBOYAmt |
| Excess Revenue Over Expenses | $70,094 | ExcessRevenueOverExpensesAmt |
| Other Increases | $0 | OtherIncreasesAmt |
| Subtotal | $14,238,377 | SubtotalAmt |
| Other Decreases | $0 | OtherDecreasesAmt |
| Tot Net Ast Or Fund Balances EOY | $14,238,377 | TotNetAstOrFundBalancesEOYAmt |
Cap Gains Loss Tx Invst Incm Detail CapGainsLossTxInvstIncmDetail
Cap Gains Loss Tx Invst Incm CapGainsLossTxInvstIncmGrp (17 entries)
| PropertyPropertyDesc | How AcquiredHowAcquiredCd | Gross Sales PriceGrossSalesPriceAmt | Cost Or Other BasisCostOrOtherBasisAmt | Gain Or LossGainOrLossAmt | Gains Minus Excess Or LossesGainsMinusExcessOrLossesAmt | AcquiredAcquiredDt | SoldSoldDt |
|---|---|---|---|---|---|---|---|
| FIDELITY | P | $3,623,295 | $3,595,416 | $27,879 | $27,879 | ||
| ABBVIE INC - DONATED | D | $37,389 | $27,200 | $10,189 | $10,189 | 2022-12-08 | 2024-08-02 |
| ABBVIE INC - DONATED | D | $37,979 | $27,200 | $10,779 | $10,779 | 2022-12-08 | 2024-08-09 |
| ABBVIE INC - DONATED | D | $19,799 | $13,600 | $6,199 | $6,199 | 2022-12-08 | 2024-08-28 |
| ABBVIE INC - DONATED | D | $19,899 | $13,600 | $6,299 | $6,299 | 2022-12-08 | 2024-09-04 |
| ABBVIE INC - DONATED | D | $19,899 | $13,600 | $6,299 | $6,299 | 2022-12-08 | 2024-09-11 |
| ABBVIE INC - DONATED | D | $19,596 | $13,600 | $5,996 | $5,996 | 2022-12-08 | 2024-09-30 |
| ABBVIE INC - DONATED | D | $38,877 | $27,200 | $11,677 | $11,677 | 2022-12-08 | 2024-10-10 |
| ABBVIE INC - DONATED | D | $36,489 | $25,296 | $11,193 | $11,193 | 2022-12-08 | 2024-10-15 |
| ABBVIE INC - DONATED | D | $19,084 | $13,600 | $5,484 | $5,484 | 2022-12-08 | 2025-02-04 |
| ABBVIE INC - DONATED | D | $21,440 | $13,600 | $7,840 | $7,840 | 2022-12-08 | 2025-03-10 |
| ABBVIE INC - DONATED | D | $43,707 | $27,200 | $16,507 | $16,507 | 2022-12-08 | 2025-03-11 |
| ABBVIE INC - DONATED | D | $40,721 | $27,200 | $13,521 | $13,521 | 2022-12-08 | 2025-04-04 |
| ISRAEL BOND 12TH JUBILEE 3.27% 06/1/2025 | P | $25,000 | $25,000 | $0 | $0 | 2022-06-12 | 2025-06-01 |
| SETTLEMENT FUNDS | P | $166,127 | $166,127 | $166,127 | |||
| CONVERSION | P | $1,364 | $1,364 | $1,364 | |||
| CAPITAL GAINS DIVIDENDS | P | $10,126 | $10,126 | $10,126 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Capital Gain Net Income | $317,479 | CapitalGainNetIncomeAmt |
Excise Tax Based On Invst Incm ExciseTaxBasedOnInvstIncmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Investment Income Excise Tax | $10,797 | InvestmentIncomeExciseTaxAmt |
| Tax Under Section511 | $0 | TaxUnderSection511Amt |
| Subtotal | $10,797 | SubtotalAmt |
| Subtitle A Tax | $0 | SubtitleATaxAmt |
| Tax Based On Investment Income | $10,797 | TaxBasedOnInvestmentIncomeAmt |
| Estimated Plus Ovpmt Incm Tx | $3,486 | EstimatedPlusOvpmtIncmTxAmt |
| Exempt Frgn Org Tax Wthld At Srce | $0 | ExemptFrgnOrgTaxWthldAtSrceAmt |
| Extsn Request Income Tax Paid | $0 | ExtsnRequestIncomeTaxPaidAmt |
| Backup Withholding Withheld | $0 | BackupWithholdingWithheldAmt |
| Total Payments And Credits | $3,486 | TotalPaymentsAndCreditsAmt |
| Es Penalty | $122 | EsPenaltyAmt |
| Tax Due | $7,433 | 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 | Yes (1) | UnrelatedBusIncmOverLimitInd |
| Form990 T Filed | Yes (1) | Form990TFiledInd |
| 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 | TRUSTEE | IndividualWithBooksNm |
| Phone | 5087910901 | PhoneNum |
Location Of Books US Address LocationOfBooksUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 306 MAIN STREET | AddressLine1Txt |
| City | WORCESTER | CityNm |
| State Abbreviation | MA | StateAbbreviationCd |
| ZIP | 016150034 | 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 | Yes (1) | FurnGoodsDisqualifiedPrsnInd |
| Pay Comp Disqualified Prsn | Yes (1) | PayCompDisqualifiedPrsnInd |
| Transfer Ast Disqualified Prsn | 0 | TransferAstDisqualifiedPrsnInd |
| Payment To Government Official | 0 | PaymentToGovernmentOfficialInd |
| Acts Fail To Qlfy As Exceptions | 0 | ActsFailToQlfyAsExceptionsInd |
| Uncorrected Prior Acts | 0 | UncorrectedPriorActsInd |
| Undistributed Income PY | 0 | UndistributedIncomePYInd |
| Business Holdings | 0 | BusinessHoldingsInd |
| Jeopardy Investments | 0 | JeopardyInvestmentsInd |
| Uncorrected PY Jeopardy Invst | 0 | UncorrectedPYJeopardyInvstInd |
| Influence Legislation | 0 | InfluenceLegislationInd |
| Influence Election | 0 | InfluenceElectionInd |
| Grants To Individuals | 0 | GrantsToIndividualsInd |
| Grants To Organizations | 0 | GrantsToOrganizationsInd |
| Noncharitable Purpose | 0 | NoncharitablePurposeInd |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | 0 | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | 0 | PayPremiumsPrsnlBnftCntrctInd |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTransInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | 0 | SubjToTaxRmnrtnExPrchtPymtInd |
Officer Dir Trst Key Empl Info OfficerDirTrstKeyEmplInfoGrp
Officer Dir Trst Key Empl OfficerDirTrstKeyEmplGrp (8 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 |
|---|---|---|---|---|---|---|---|---|
| MELVIN S CUTLER | ||||||||
| 19333 W COUNTRY CLUB DRIVE | AVENTURA | FL | 331802485 | TRUSTEE | 1.00 | $0 | $0 | $0 |
| FREDERIC MULLIGAN | ||||||||
| C/O CUTLER ASSOC PO BOX 15049 | WORCESTER | MA | 01615 | TRUSTEE | 1.00 | $1,720 | $0 | $0 |
| DOUGLAS CUTLER | ||||||||
| 1440 SE 15TH STREET | FORT LAUDERDALE | FL | 33316 | TRUSTEE | 1.00 | $1,720 | $0 | $0 |
| ELIZABETH J CUTLER | ||||||||
| 26 ASH PLACE | BAR HARBOR | ME | 04609 | TRUSTEE | 1.00 | $1,720 | $0 | $0 |
| ROBERT ADLER | ||||||||
| C/O SEDER CHANDLER 339 MAIN ST | WORCESTER | MA | 01608 | TRUSTEE | 1.00 | $1,720 | $0 | $0 |
| BARBARA CROSBIE | ||||||||
| C/O CUTLER CAPITAL MGMT 306 MAIN ST | WORCESTER | MA | 016081518 | BOARD SECRETARY | 1.00 | $4,000 | $0 | $0 |
| KELLY CUTLER | ||||||||
| 26 ASH PLACE | BAR HARBOR | ME | 04609 | TRUSTEE | 1.00 | $1,720 | $0 | $0 |
| JACOB CUTLER | ||||||||
| C/O CUTLER CAPITAL MGMT 306 MAIN ST | WORCESTER | MA | 016081518 | TRUSTEE | 1.00 | $1,000 | $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 | $14,502,409 | AverageMonthlyFMVOfSecAmt |
| Average Monthly Cash Balances | $284,581 | AverageMonthlyCashBalancesAmt |
| FMV All Other Noncharitable Ast | $100,000 | FMVAllOtherNoncharitableAstAmt |
| Total FMV Of Unused Assets | $14,886,990 | TotalFMVOfUnusedAssetsAmt |
| Reduction Claimed | $0 | ReductionClaimedAmt |
| Acquisition Indebtedness | $0 | AcquisitionIndebtednessAmt |
| Adjusted Total FMV Of Unused Ast | $14,886,990 | AdjustedTotalFMVOfUnusedAstAmt |
| Cash Deemed Charitable | $223,305 | CashDeemedCharitableAmt |
| Net Vl Noncharitable Assets | $14,663,685 | NetVlNoncharitableAssetsAmt |
| Minimum Investment Return | $733,184 | MinimumInvestmentReturnAmt |
Distributable Amount DistributableAmountGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Minimum Investment Return | $733,184 | MinimumInvestmentReturnAmt |
| Tax Based On Investment Income | $10,797 | TaxBasedOnInvestmentIncomeAmt |
| Income Tax | $5,272 | IncomeTaxAmt |
| Total Tax | $16,069 | TotalTaxAmt |
| Distributable Before Adj | $717,115 | DistributableBeforeAdjAmt |
| Recoveries Qualfied Distri | $0 | RecoveriesQualfiedDistriAmt |
| Distributable Before Ded | $717,115 | DistributableBeforeDedAmt |
| Deduction From Distributable | $0 | DeductionFromDistributableAmt |
| Distributable As Adjusted | $717,115 | DistributableAsAdjustedAmt |
PF Qualifying Distributions PFQualifyingDistributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expenses And Contributions | $629,383 | ExpensesAndContributionsAmt |
| Program Related Invst Total | $0 | ProgramRelatedInvstTotalAmt |
| Qualifying Distributions | $629,383 | QualifyingDistributionsAmt |
Undistributed Income UndistributedIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Distributable As Adjusted | $717,115 | DistributableAsAdjustedAmt |
| Undistributed Income PY | $0 | UndistributedIncomePYAmt |
| Total For Prior Years | $0 | TotalForPriorYearsAmt |
| Excess Distribution Cyov Yr5 | $238,003 | ExcessDistributionCyovYr5Amt |
| Excess Distribution Cyov Yr1 | $403,672 | ExcessDistributionCyovYr1Amt |
| Total Excess Distribution Cyov | $641,675 | TotalExcessDistributionCyovAmt |
| Qualifying Distributions | $629,383 | QualifyingDistributionsAmt |
| Applied To Year1 | $0 | AppliedToYear1Amt |
| Applied To Prior Years | $0 | AppliedToPriorYearsAmt |
| Treated As Distri From Corpus | $0 | TreatedAsDistriFromCorpusAmt |
| Applied To Current Year | $629,383 | AppliedToCurrentYearAmt |
| Remaining Distri From Corpus | $0 | RemainingDistriFromCorpusAmt |
| Excess Distri Cyov App CY Corpus | $87,732 | ExcessDistriCyovAppCYCorpusAmt |
| Excess Distribution Cyov App CY | $87,732 | ExcessDistributionCyovAppCYAmt |
| Total Corpus | $553,943 | TotalCorpusAmt |
| Prior Year Undistributed Incm | $0 | PriorYearUndistributedIncmAmt |
| Prior Year Deficiency Or Tax | $0 | PriorYearDeficiencyOrTaxAmt |
| Taxable1 | $0 | Taxable1Amt |
| Taxable2 | $0 | Taxable2Amt |
| Undistributed Income CY | $0 | UndistributedIncomeCYAmt |
| Corpus Distri170b1 E Or4942g3 | $0 | CorpusDistri170b1EOr4942g3Amt |
| Excess Distri Cyov From Yr5 | $150,271 | ExcessDistriCyovFromYr5Amt |
| Excess Distri Cyov To Next Yr | $403,672 | ExcessDistriCyovToNextYrAmt |
| Excess From Year1 | $403,672 | ExcessFromYear1Amt |
Supplementary Information SupplementaryInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributing Manager | MELVIN S CUTLER | ContributingManagerNm |
| Only Contri To Preselected | Yes (X) | OnlyContriToPreselectedInd |
Grant Or Contribution Pd Dur Yr GrantOrContributionPdDurYrGrp (46 entries)
| Address Line1RecipientUSAddress/AddressLine1Txt | CityRecipientUSAddress/CityNm | State AbbreviationRecipientUSAddress/StateAbbreviationCd | ZIPRecipientUSAddress/ZIPCd | Recipient RelationshipRecipientRelationshipTxt | Recipient Foundation StatusRecipientFoundationStatusTxt | Grant Or Contribution PurposeGrantOrContributionPurposeTxt | AmtAmt |
|---|---|---|---|---|---|---|---|
| 194 SMALL GRANTS EACH UNDER 1000 ALL TO PUBLIC CHARITIES | |||||||
| 306 MAIN ST | WORCESTER | MA | 01615 | NONE | OTHER PUBLIC CHARITY | GENERAL | $26,625 |
| ABBY'S HOUSE | |||||||
| 52 HIGH ST | WORCESTER | MA | 01609 | NONE | OTHER PUBLIC CHARITY | GENERAL | $12,000 |
| ADOPT A STUDENT PROGRAM - DIOCESE WORCESTER | |||||||
| 49 ELM STREET | WORCESTER | MA | 01609 | NONE | OTHER PUBLIC CHARITY | GENERAL | $1,500 |
| AISH CAMPUS BOSTON | |||||||
| 14 EMBASSY RD | BRIGHTON | MA | 02135 | NONE | OTHER PUBLIC CHARITY | GENERAL | $18,000 |
| AMERICAN FRIENDS OF NATAL INC | |||||||
| 1120 AVENUE OF THE AMERICAS | RENSSELAER | NY | 10036 | NONE | OTHER PUBLIC CHARITY | GENERAL | $24,000 |
| AMERICAN JEWISH COMMITTEE | |||||||
| 654 MADISON AVENUE 9TH FLR | NEW YORK | NY | 10065 | NONE | OTHER PUBLIC CHARITY | GENERAL | $6,800 |
| AMERICAN SOCIETY FOR YAD VASHEM | |||||||
| 500 FIFTH AVENUE 42ND FLOOR | NEW YORK | NY | 10110 | NONE | OTHER PUBLIC CHARITY | GENERAL | $18,000 |
| ANTI-DEFAMATION LEAGUE NE REGION | |||||||
| 40 COURT ST 12 | BOSTON | MA | 02108 | NONE | OTHER PUBLIC CHARITY | GENERAL | $30,000 |
| ARTS WORCESTER | |||||||
| 44 PORTLAND ST | WORCESTER | MA | 01608 | NONE | OTHER PUBLIC CHARITY | GENERAL | $7,200 |
| ARTSWAVE | |||||||
| 20 EAST CENTRAL PARKWAY | CINCINNATI | OH | 45202 | NONE | OTHER PUBLIC CHARITY | GENERAL | $8,858 |
| BAR HARBOR MUSIC FESTIVAL | |||||||
| 58 COTTAGE STREET | BAR HARBOR | ME | 04609 | NONE | OTHER PUBLIC CHARITY | GENERAL | $1,800 |
| BIG BROTHER BIG SISTER OF CENTRAL MASS | |||||||
| 484 MAIN ST SUITE 360 | WORCESTER | MA | 01608 | NONE | OTHER PUBLIC CHARITY | GENERAL | $5,000 |
| BROWARD CENTER FOR THE PERFORMING ARTS | |||||||
| 201 SW 5TH AVE | FORT LAUDERDALE | FL | 33312 | NONE | OTHER PUBLIC CHARITY | GENERAL | $1,800 |
| CENTRAL MA CHABAB | |||||||
| 22 NEWTON AVE | WORCESTER | MA | 01602 | NONE | OTHER PUBLIC CHARITY | GENERAL | $10,000 |
| CLARK HILLEL | |||||||
| 950 MAIN ST | WORCESTER | MA | 01610 | NONE | OTHER PUBLIC CHARITY | GENERAL | $30,000 |
| CONCORD LAND CONSERVATION TRUST | |||||||
| SUDBURY RD | CONCORD MA | MA | 01742 | NONE | OTHER PUBLIC CHARITY | GENERAL | $1,800 |
| CONGREGATION BETH EL | |||||||
| 105 HUDSON RD | SUDBURY | MA | 01776 | NONE | OTHER PUBLIC CHARITY | GENERAL | $3,600 |
| COPPERHEAD CHARITIES INC | |||||||
| 36750 US HIGHWAY 19 NORTH | PALM HARBOR | FL | 34684 | NONE | OTHER PUBLIC CHARITY | GENERAL | $9,000 |
| DRESS FOR SUCCESS WORCESTER | |||||||
| 484 MAIN ST | WORCESTER | MA | 01608 | NONE | OTHER PUBLIC CHARITY | GENERAL | $1,000 |
| ECOTARIUM | |||||||
| 222 HARRINGTON WAY | WORCESTER | MA | 01604 | NONE | OTHER PUBLIC CHARITY | GENERAL | $1,000 |
| FINDING OUR VOICES | |||||||
| PO BOX 943 | CAMDEN | ME | 04843 | NONE | OTHER PUBLIC CHARITY | GENERAL | $1,800 |
| FRIENDS OF UNITED HATZALAH | |||||||
| 208 EAST 51ST STREET SUITE 303 | NEW YORK | NY | 10022 | NONE | OTHER PUBLIC CHARITY | GENERAL | $70,000 |
| GRACE CHRISTIAN CHURCH | |||||||
| PO BOX 540184 | WALTHAM | MA | 024540184 | NONE | OTHER PUBLIC CHARITY | GENERAL | $1,800 |
| HERITAGE HOUSE - JERUSALEM | |||||||
| 2410 115TH STREET | RICHMOND HILL | NY | 11418 | NONE | OTHER PUBLIC CHARITY | GENERAL | $3,600 |
| HOLOCAUST & HUMAN RIGHTS CENTER OF MAINE | |||||||
| 46 UNIVERSITY DR | AUGUSTA | ME | 04330 | NONE | OTHER PUBLIC CHARITY | GENERAL | $6,000 |
| IMPACT ISRAEL | |||||||
| 4340 E W HWY 202 | BETHESDA | MD | 20814 | NONE | OTHER PUBLIC CHARITY | GENERAL | $18,000 |
| ISEF FOUNDATION | |||||||
| 520 EIGHTH AVENUE 4TH FLOOR | NEW YORK | NY | 10018 | NONE | OTHER PUBLIC CHARITY | GENERAL | $33,600 |
| JEWISH FEDERATION OF CENTRAL MASS | |||||||
| 633 SALISBURY ST | WORCESTER | MA | 01609 | NONE | OTHER PUBLIC CHARITY | GENERAL | $69,600 |
| JEWISH HEALTHCARE CENTER | |||||||
| 633 SALISBURY ST | WORCESTER | MA | 01609 | NONE | OTHER PUBLIC CHARITY | GENERAL | $2,800 |
| JEWISH NATIONAL FUND | |||||||
| 42 E 69TH ST | NEW YORK | NY | 10021 | NONE | OTHER PUBLIC CHARITY | GENERAL | $82,600 |
| JUDAIC STUDIES UNIVERSITY OF MAINE | |||||||
| 5776 THE MAPLES | ORONO | ME | 04469 | NONE | OTHER PUBLIC CHARITY | GENERAL | $3,600 |
| OHEL AVRAHAM | |||||||
| P O BOX 95016 | PALATINE | IL | 60095 | NONE | OTHER PUBLIC CHARITY | GENERAL | $12,000 |
| OPEN TABLEORG | |||||||
| 33 MAIN ST | MAYNARD | MA | 01754 | NONE | OTHER PUBLIC CHARITY | GENERAL | $1,800 |
| PEF ISRAEL ENDOWMENT FUND | |||||||
| 630 THIRD AVE RM 1500 | NEW YORK | NY | 10017 | NONE | OTHER PUBLIC CHARITY | GENERAL | $54,000 |
| PROJECT NEW HOPE | |||||||
| 70 JAMES ST 157 | WORCESTER | MA | 01603 | NONE | OTHER PUBLIC CHARITY | GENERAL | $1,800 |
| RAINBOW CHILD DEVELOPMENT CENTER | |||||||
| 10 EDWARD ST | WORCESTER | MA | 01605 | NONE | OTHER PUBLIC CHARITY | GENERAL | $1,800 |
| SPENCER FIREFIGHTERS ASSOCIATION | |||||||
| 11 WEST MAIN STREET | SPENCER | MA | 01562 | NONE | OTHER PUBLIC CHARITY | GENERAL | $1,800 |
| ST JOHN'S FOOD FOR THE POOR CENTER | |||||||
| 44 TEMPLE ST | WORCESTER | MA | 01604 | NONE | OTHER PUBLIC CHARITY | GENERAL | $1,800 |
| ST PETER'S CATHOLIC CHURCH | |||||||
| 929 MAIN ST | WORCESTER | MA | 01610 | NONE | OTHER PUBLIC CHARITY | GENERAL | $3,600 |
| UMASS MEMORIAL HEALTH CARE | |||||||
| 306 BELMONT STREET | WORCESTER | MA | 01604 | NONE | OTHER PUBLIC CHARITY | GENERAL | $2,500 |
| WORCESTER ART MUSEUM | |||||||
| 55 SALISBURY ST | WORCESTER | MA | 01609 | NONE | OTHER PUBLIC CHARITY | GENERAL | $1,000 |
| WORCESTER COUNTY FOOD BANK | |||||||
| 474 BOSTON TURNPIKE | SHREWSBURY | MA | 01545 | NONE | OTHER PUBLIC CHARITY | GENERAL | $7,500 |
| WORCESTER JEWISH COMMUNITY CENTER | |||||||
| WORCESTER JEWISH COMMUNITY CENTER | WORCESTER | MA | 01609 | NONE | OTHER PUBLIC CHARITY | GENERAL | $18,000 |
| WORCESTER PUBLIC LIBRARY FOUNDATION | |||||||
| SALEM ST | WORCESTER | MA | 01609 | NONE | OTHER PUBLIC CHARITY | GENERAL | $3,600 |
| ISLE THEATER COMPANY | |||||||
| 183 NORTH DEER ISLE ROAD | DEER ISLE | ME | 04627 | NONE | OTHER PUBLIC CHARITY | GENERAL | $1,800 |
| STUDENT SUPPORTING ISRAEL - SSI | |||||||
| 3131 FERNBROOK LANE NORTH STE 223 | PLYMOUTH | MN | 55447 | NONE | OTHER PUBLIC CHARITY | GENERAL | $5,000 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Grant Or Contri Pd Dur Yr | $629,383 | TotalGrantOrContriPdDurYrAmt |
| Total Grant Or Contri Apprv Fut | $0 | TotalGrantOrContriApprvFutAmt |
Analysis Income Producing Acty AnalysisIncomeProducingActyGrp
Dividends And Interest From Sec Dtl DividendsAndInterestFromSecDtl
| Field | Value | IRS element (for citing) |
|---|---|---|
| Exclusion | 14 | ExclusionCd |
| Exclusion | $527,976 | ExclusionAmt |
Other Investment Income OtherInvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Exclusion | 14 | ExclusionCd |
| Exclusion | $3,130 | ExclusionAmt |
Gain Sales Ast Oth Than Invntry GainSalesAstOthThanInvntryGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Exclusion | 18 | ExclusionCd |
| Exclusion | $264,926 | ExclusionAmt |
Subtotals Incm Producing Acty SubtotalsIncmProducingActyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Unrelated Business Taxbl Incm | $0 | UnrelatedBusinessTaxblIncmAmt |
| Exclusion | $796,032 | ExclusionAmt |
| Related Or Exempt Function Incm | $0 | RelatedOrExemptFunctionIncmAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Income Producing Acty | $796,032 | 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 | ACCOUNTING FEES -GRKB | CategoryTxt |
| Amt | $10,211 | Amt |
| Net Investment Income | $10,211 | NetInvestmentIncomeAmt |
| Disbursements Charitable Prps | $0 | DisbursementsCharitablePrpsAmt |
General Explanation Attachment GeneralExplanationAttachment
General Explanation GeneralExplanationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Identifier | STATEMENT UNDER REG SEC 1.751-1(A) | IdentifierTxt |
| Form And Line Reference | 990-PF PART IV | FormAndLineReferenceDesc |
| Medium Explanation | SALE OF INTEREST IN ENERGY TRANSFER LPDATES OF SALE OR EXCHANGE: 9/5/2024, 10/11/24, 10/17/24, 11/20/24 AND 12/30/24GAIN/LOSS ATTRIBUTABLE TO THE SECTION 751 PROPERTY $ 23,082GAIN/LOSS ATTRIBUTABLE TO CAPITAL GAIN/LOSS ON THE SALE OF THE PARTNERSHIP INTEREST 57,412 | MediumExplanationTxt |
Investments Corp Bonds Schedule InvestmentsCorpBondsSchedule
Investments Corporate Bonds InvestmentsCorporateBondsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond | BONDS | BondNm |
| EOY Book Value | $1,461,517 | EOYBookValueAmt |
| EOYFMV | $1,512,265 | EOYFMVAmt |
Investments Corp Stock Schedule InvestmentsCorpStockSchedule
Investments Corporate Stock InvestmentsCorporateStockGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Stock | STOCKS | StockNm |
| EOY Book Value | $9,584,152 | EOYBookValueAmt |
| EOYFMV | $10,044,971 | EOYFMVAmt |
Investments Govt Obligations Sch InvestmentsGovtObligationsSch
| Field | Value | IRS element (for citing) |
|---|---|---|
| US Govt Obligations Book Vl EOY | $1,035,897 | USGovtObligationsBookVlEOYAmt |
| US Govt Obligations EOYFMV | $1,045,923 | USGovtObligationsEOYFMVAmt |
| State Local Sec Book Vl EOY | $0 | StateLocalSecBookVlEOYAmt |
| State Local Sec EOYFMV | $0 | StateLocalSecEOYFMVAmt |
Investments Other Schedule2 InvestmentsOtherSchedule2
Investments Other InvestmentsOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Category Or Item | OTHER INVESTMENTS | CategoryOrItemTxt |
| Listed At Cost Or FMV | AT COST | ListedAtCostOrFMVCd |
| Book Value | $1,780,119 | BookValueAmt |
| EOYFMV | $1,536,037 | EOYFMVAmt |
Other Assets Schedule OtherAssetsSchedule
Other Assets Schedule OtherAssetsScheduleGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | FEDERAL TAXES RECEIVABLE | Desc |
| BOY Book Value | $718 | BOYBookValueAmt |
Other Expenses Schedule OtherExpensesSchedule
Other Expenses Schedule OtherExpensesScheduleGrp (3 entries)
| DescDesc | Revenue And Expenses Per BooksRevenueAndExpensesPerBooksAmt | Net Investment IncomeNetInvestmentIncomeAmt | Disbursements Charitable PrpsDisbursementsCharitablePrpsAmt |
|---|---|---|---|
| MASS FILING FEE | $500 | $500 | $0 |
| BANK SERVICE CHARGES | $3,403 | $3,403 | $0 |
| OFFICE SUPPLIES | $486 | $0 | $0 |
Other Income Schedule2 OtherIncomeSchedule2
Other Income Detail OtherIncomeDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | ENERGY TRANSFER LP | Desc |
| Revenue And Expenses Per Books | $3,130 | RevenueAndExpensesPerBooksAmt |
| Net Investment Income | $3,130 | NetInvestmentIncomeAmt |
| Adjusted Net Income | $3,130 | AdjustedNetIncomeAmt |
Other Liabilities Schedule OtherLiabilitiesSchedule
Other Liabilities Detail OtherLiabilitiesDetail (2 entries)
| DescDesc | BOY Book ValueBOYBookValueAmt | EOY Book ValueEOYBookValueAmt |
|---|---|---|
| FEDERAL TAXES PAYABLE | $0 | $6,979 |
| DUE TO GRKB | $0 | $500 |
Other Professional Fees Schedule OtherProfessionalFeesSchedule
Other Professional Fees Detail OtherProfessionalFeesDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Category | INVESTMENT ADVISORY FEES | CategoryTxt |
| Amt | $55,161 | Amt |
| Net Investment Income | $55,161 | NetInvestmentIncomeAmt |
| Disbursements Charitable Prps | $0 | DisbursementsCharitablePrpsAmt |
Taxes Schedule TaxesSchedule
Taxes Detail TaxesDetail (2 entries)
| CategoryCategoryTxt | AmtAmt | Net Investment IncomeNetInvestmentIncomeAmt | Disbursements Charitable PrpsDisbursementsCharitablePrpsAmt |
|---|---|---|---|
| FEDERAL | $10,797 | $0 | $0 |
| FOREIGN TAX | $2,515 | $2,515 | $0 |