COGSWELL BENEVOLENT TRUST: Form 990PF, tax year 2010

View the entire original 990 at ProPublica ↗

Organization: COGSWELL BENEVOLENT TRUST (EIN 02-0235690)
Tax period: 2010-01-01 to 2010-12-31
Filed: 2011-06-16
IRS object ID: 201121679349100602
Schema version: 2010v3.2
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
Investments Corp Bonds Schedule
Investments Corp Stock Schedule
Other Expenses Schedule
Other Increases Schedule
Other Professional Fees Schedule
Taxes Schedule

Return header ReturnHeader

Field	Value	IRS element (for citing)
Timestamp	2011-06-16T15:36:11-05:00	Timestamp
Tax Period End Date	2010-12-31	TaxPeriodEndDate

Preparer Firm PreparerFirm

Preparer Firm Business Name PreparerFirmBusinessName

Field	Value	IRS element (for citing)
Business Name Line1	BIGELOW & COMPANY CPA PC	BusinessNameLine1

Preparer Firm US Address PreparerFirmUSAddress

Field	Value	IRS element (for citing)
Address Line1	500 COMMERCIAL STREET	AddressLine1
City	MANCHESTER	City
State	NH	State
ZIP Code	03101	ZIPCode

Field	Value	IRS element (for citing)
Return Type	990PF	ReturnType
Tax Period Begin Date	2010-01-01	TaxPeriodBeginDate

Filer Filer

Field	Value	IRS element (for citing)
EIN	020235690	EIN

Name Name

Field	Value	IRS element (for citing)
Business Name Line1	COGSWELL BENEVOLENT TRUST	BusinessNameLine1

Field	Value	IRS element (for citing)
Name Control	COGS	NameControl
Phone	6036224013	Phone

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	1001 ELM STREET	AddressLine1
City	MANCHESTER	City
State	NH	State
ZIP Code	03101	ZIPCode

Officer Officer

Field	Value	IRS element (for citing)
Name	CHARLES GOODWIN	Name
Title	TRUSTEE	Title
Phone	6036224013	Phone
Date Signed	2011-06-16	DateSigned
Authorize Third Party	1	AuthorizeThirdParty

Preparer Preparer

Field	Value	IRS element (for citing)
Name	MARIE C MCKAY	Name
Phone	6036277659	Phone
Date Prepared	2011-06-02	DatePrepared

Field	Value	IRS element (for citing)
Tax Year	2010	TaxYear
Build TS	2016-02-24 21:20:13Z	BuildTS

Form 990-PF IRS990PF

Field	Value	IRS element (for citing)
Exempt PF	X	ExemptPF
FMV Assets EOY	29129840	FMVAssetsEOY
Method Of Accounting Cash	X	MethodOfAccountingCash

Analysis Of Revenue And Expenses AnalysisOfRevenueAndExpenses

Field	Value	IRS element (for citing)
Not Required To Attach Schedule B	X	NotRequiredToAttachScheduleB
Interest On Savings Rev And Expnss	1982	InterestOnSavingsRevAndExpnss
Interest On Savings Net Invst Incm	1982	InterestOnSavingsNetInvstIncm
Interest On Savings Adj Net Incm	1982	InterestOnSavingsAdjNetIncm
Dividends Rev And Expnss	800189	DividendsRevAndExpnss
Dividends Net Invst Incm	800189	DividendsNetInvstIncm
Dividends Adj Net Incm	800189	DividendsAdjNetIncm
Net Gain Sale Assets Rev And Expnss	522084	NetGainSaleAssetsRevAndExpnss
Gross Sales Price	5982095	GrossSalesPrice
Capital Gain Net Incm Net Invst Incm	522084	CapitalGainNetIncmNetInvstIncm
Net STCG Adj Net Incm	374897	NetSTCGAdjNetIncm
Total Revenue And Expenses	1324255	TotalRevenueAndExpenses
Total Net Investment Income	1324255	TotalNetInvestmentIncome
Total Adjusted Net Income	1177068	TotalAdjustedNetIncome
Comp Ofcr Dir Trst Rev And Expnss	75000	CompOfcrDirTrstRevAndExpnss
Comp Ofcr Dir Trst Net Invst Incm	37500	CompOfcrDirTrstNetInvstIncm
Comp Ofcr Dir Trst Adj Net Incm	75000	CompOfcrDirTrstAdjNetIncm
Comp Ofcr Dir Trst Dsbrs Chrtbl Prps	37500	CompOfcrDirTrstDsbrsChrtblPrps
Oth Empl Slrs Wgs Rev And Expnss	22400	OthEmplSlrsWgsRevAndExpnss
Oth Empl Slrs Wgs Net Invst Incm	11200	OthEmplSlrsWgsNetInvstIncm
Oth Empl Slrs Wgs Adj Net Incm	22400	OthEmplSlrsWgsAdjNetIncm
Oth Empl Slrs Wgs Dsbrs Chrtbl Prps	11200	OthEmplSlrsWgsDsbrsChrtblPrps
Accounting Fees Rev And Expnss	5280	AccountingFeesRevAndExpnss
Accounting Fees Net Invst Incm	2640	AccountingFeesNetInvstIncm
Accounting Fees Adj Net Incm	5280	AccountingFeesAdjNetIncm
Accounting Fees Dsbrs Chrtbl Prps	2640	AccountingFeesDsbrsChrtblPrps
Other Prof Fees Rev And Expnss	68367	OtherProfFeesRevAndExpnss
Other Prof Fees Net Invst Incm	34184	OtherProfFeesNetInvstIncm
Other Prof Fees Adj Net Incm	68367	OtherProfFeesAdjNetIncm
Other Prof Fees Dsbrs Chrtbl Prps	34184	OtherProfFeesDsbrsChrtblPrps
Taxes Rev And Expnss	5411	TaxesRevAndExpnss
Taxes Net Invst Incm	857	TaxesNetInvstIncm
Taxes Adj Net Incm	5411	TaxesAdjNetIncm
Taxes Dsbrs Chrtbl Prps	4554	TaxesDsbrsChrtblPrps
Occupancy Rev And Expnss	5703	OccupancyRevAndExpnss
Occupancy Net Invst Incm	2852	OccupancyNetInvstIncm
Occupancy Adj Net Incm	5703	OccupancyAdjNetIncm
Occupancy Dsbrs Chrtbl Prps	2852	OccupancyDsbrsChrtblPrps
Trav Conf Meeting Rev And Expnss	800	TravConfMeetingRevAndExpnss
Trav Conf Meeting Net Invst Incm	400	TravConfMeetingNetInvstIncm
Trav Conf Meeting Adj Net Incm	800	TravConfMeetingAdjNetIncm
Trav Conf Meeting Dsbrs Chrtbl Prps	400	TravConfMeetingDsbrsChrtblPrps
Other Expenses Rev And Expnss	23217	OtherExpensesRevAndExpnss
Other Expenses Net Invst Incm	10798	OtherExpensesNetInvstIncm
Other Expenses Adj Net Incm	23217	OtherExpensesAdjNetIncm
Other Expenses Dsbrs Chrtbl Prps	12421	OtherExpensesDsbrsChrtblPrps
Tot Opr Expenses Rev And Expnss	206178	TotOprExpensesRevAndExpnss
Tot Opr Expenses Net Invst Incm	100431	TotOprExpensesNetInvstIncm
Tot Opr Expenses Adj Net Incm	206178	TotOprExpensesAdjNetIncm
Tot Opr Expenses Dsbrs Chrtbl Prps	105751	TotOprExpensesDsbrsChrtblPrps
Contri Gifts Paid Rev And Expnss	1110064	ContriGiftsPaidRevAndExpnss
Contri Gifts Paid Dsbrs Chrtbl Prps	1110064	ContriGiftsPaidDsbrsChrtblPrps
Total Expenses Rev And Expnss	1316242	TotalExpensesRevAndExpnss
Total Expenses Net Invst Incm	100431	TotalExpensesNetInvstIncm
Total Expenses Adj Net Incm	206178	TotalExpensesAdjNetIncm
Total Expenses Dsbrs Chrtbl Prps	1215815	TotalExpensesDsbrsChrtblPrps
Excess Of Revenue Over Expenses	8013	ExcessOfRevenueOverExpenses
Net Investment Income	1223824	NetInvestmentIncome
Adjusted Net Income	970890	AdjustedNetIncome

Balance Sheets BalanceSheets

Field	Value	IRS element (for citing)
Cash BOY	3494829	CashBOY
Cash EOY	1917609	CashEOY
Cash EOYFMV	1917609	CashEOYFMV
Investments Corp Stock BOY	15492408	InvestmentsCorpStockBOY
Investments Corp Stock EOY	17616574	InvestmentsCorpStockEOY
Investments Corp Stock EOYFMV	20903419	InvestmentsCorpStockEOYFMV
Investments Corp Bonds BOY	6754708	InvestmentsCorpBondsBOY
Investments Corp Bonds EOY	6223555	InvestmentsCorpBondsEOY
Investments Corp Bonds EOYFMV	6308812	InvestmentsCorpBondsEOYFMV
Total Assets BOY	25741945	TotalAssetsBOY
Total Assets EOY	25757738	TotalAssetsEOY
Total Assets EOYFMV	29129840	TotalAssetsEOYFMV
Total Liabilities BOY	0	TotalLiabilitiesBOY
Total Liabilities EOY	0	TotalLiabilitiesEOY
Org That Do Not Follow SFAS117	X	OrgThatDoNotFollowSFAS117
Capital Stock BOY	25741945	CapitalStockBOY
Capital Stock EOY	25757738	CapitalStockEOY
Paid In Or Capital Surplus BOY	0	PaidInOrCapitalSurplusBOY
Paid In Or Capital Surplus EOY	0	PaidInOrCapitalSurplusEOY
Retained Earnings BOY	0	RetainedEarningsBOY
Retained Earnings EOY	0	RetainedEarningsEOY
Total Net Assets BOY	25741945	TotalNetAssetsBOY
Total Net Assets EOY	25757738	TotalNetAssetsEOY
Total Liabilities Net Assets BOY	25741945	TotalLiabilitiesNetAssetsBOY
Total Liabilities Net Assets EOY	25757738	TotalLiabilitiesNetAssetsEOY

Changes In Net Assets Fund Balances ChangesInNetAssetsFundBalances

Field	Value	IRS element (for citing)
Total Net Assets Fund Balances BOY	25741945	TotalNetAssetsFundBalancesBOY
Excess Of Revenue Over Expenses	8013	ExcessOfRevenueOverExpenses
Other Increases	7780	OtherIncreases
Subtotal	25757738	Subtotal
Other Decreases	0	OtherDecreases
Total Net Assets Fund Balances EOY	25757738	TotalNetAssetsFundBalancesEOY

Capital Gains And Losses CapitalGainsAndLosses

Capital Gains And Losses Info CapitalGainsAndLossesInfo (44 entries)

Description Of AssetDescriptionOfAsset	How AcquiredHowAcquired	Date AcquiredDateAcquired	Date SoldDateSold	Gross Sales PriceGrossSalesPrice	Cost Or Other BasisCostOrOtherBasis	Gain Or LossGainOrLoss	Gains Minus Excess Or LossesGainsMinusExcessOrLosses
ALLSTATE LIFE GLOBAL FDG SECD 4.25%	P	2009-03-13	2010-02-26	100000	99395	605	605
BANK BARODA NY .6%	P	2009-11-02	2010-06-07	240000	240000	0	0
100 CATERPILLAR OPTIONS	P	2010-02-09	2010-05-24	11200		11200	11200
100 CATERPILLAR OPTIONS	P	2010-07-28	2010-11-22	11800		11800	11800
100 DOW CHEMICAL CO	P	2010-02-01	2010-06-21	1000		1000	1000
17 DOW CHEMICAL OPTIONS	P	2010-02-01	2010-06-21	1700		1700	1700
24 DOW CHEMICAL OPTIONS	P	2010-02-01	2010-06-21	2400		2400	2400
32 DOW CHEMICAL OPTIONS	P	2010-02-01	2010-06-21	3200		3200	3200
46 DOW CHEMICAL OPTIONS	P	2010-02-01	2010-06-21	4600		4600	4600
58 DOW CHEMICAL OPTIONS	P	2010-02-01	2010-06-21	5800		5800	5800
50 FREEPORT MCMORAN OPTIONS	P	2010-07-28	2010-11-22	7157		7157	7157
10000 CATERPILLAR, INC.	P	2010-01-27	2010-11-19	799986	530781	269205	269205
DORAL BANK .9%	P	2009-11-13	2010-09-20	240000	240000	0	0
ENTERPRISE BANK .4%	P	2010-03-17	2010-06-30	240000	240000	0	0
FLAGSTAR BANK .45%	P	2009-11-13	2010-05-20	220000	220000	0	0
5000 FREEPORT MCMORAN	P	2010-05-03	2010-11-19	424993	368550	56443	56443
PALM DESERT .75%	P	2009-09-28	2010-07-09	250000	250000	0	0
PROTECTIVE LIFE 3.625%	P	2009-10-13	2010-03-15	25000	25213	-213	-213
REPUBLIC BANK .5%	P	2009-11-12	2010-02-19	240000	240000	0	0
STATE BANK .65%	P	2009-10-13	2010-04-16	240000	240000	0	0
UNITED SEC BANK .4%	P	2009-09-24	2010-01-29	245000	245000	0	0
WILMINGTON TR .5%	P	2009-10-26	2010-01-29	240000	240000	0	0
EUROBANK SAN JUAN 1.25%	P	2009-11-12	2010-05-06	240000	240000	0	0
WESTERNBANK 2.2%	P	2009-06-23	2010-05-10	100000	100000	0	0
WESTERNBANK 1.5%	P	2009-06-23	2010-05-10	50000	50000	0	0
WESTERNBANK 2.2%	P	2009-07-23	2010-05-10	90000	90000	0	0
11534 BP PLC	P	1998-08-13	2010-06-23	346749	347791	-1042	-1042
3466 BP PLC	P	1986-01-01	2010-06-23	104199	27697	76502	76502
134 BP PLC	P	2001-03-01	2010-07-28	5012	6831	-1819	-1819
4866 BP PLC	P	1998-08-13	2010-07-28	181985	146727	35258	35258
JOHN DEERE CAP 3.75%	P	2009-04-07	2010-10-15	250000	250000	0	0
6300 DOW CHEMICAL	P	2006-02-14	2010-01-15	188998	266412	-77414	-77414
.192 FRONTIER COMMUNICATIONS	P		2010-07-01	1	1	0	0
NATIONAL RURAL UTILS	P	2009-02-11	2010-08-16	250000	250000	0	0
10000 NOKIA CORPORATION	P	2004-05-25	2010-03-24	150298	131579	18719	18719
10000 NOKIA CORPORATION	P	2004-05-25	2010-03-24	150598	131680	18918	18918
10000 NOKIA CORPORATION	P	2004-05-25	2010-03-24	150598	131584	19014	19014
10000 NOKIA CORPORATION	P	2004-08-12	2010-03-24	150298	110770	39528	39528
DELHI LITIGATION	P			5183		5183	5183
CONAGRA DISTRIBUTION	P			1047		1047	1047
FAIRPOINT COMMUNICATIONS	P			8		8	8
ST. PAUL TRAVELERS	P			1915		1915	1915
CALAMOS GLOBAL TOTAL RETURN	P			3051		3051	3051
HARBOR BOND FUND	P			8319		8319	8319

Field	Value	IRS element (for citing)
Capital Gain Net Income	522084	CapitalGainNetIncome
Net Short Term Capital Gain Or Loss	374897	NetShortTermCapitalGainOrLoss

Qlfy Und Sect4940e For Reduced Tax QlfyUndSect4940eForReducedTax

Field	Value	IRS element (for citing)
Liable For4942 Tax	0	LiableFor4942Tax
Qualifying Distributions Year1	1466235	QualifyingDistributionsYear1
Noncharitable Assets Year1	24314507	NoncharitableAssetsYear1
Distribution Ratio Year1	0.060303	DistributionRatioYear1
Qualifying Distributions Year2	1544936	QualifyingDistributionsYear2
Noncharitable Assets Year2	29655407	NoncharitableAssetsYear2
Distribution Ratio Year2	0.052096	DistributionRatioYear2
Qualifying Distributions Year3	1419569	QualifyingDistributionsYear3
Noncharitable Assets Year3	32122437	NoncharitableAssetsYear3
Distribution Ratio Year3	0.044192	DistributionRatioYear3
Qualifying Distributions Year4	1208093	QualifyingDistributionsYear4
Noncharitable Assets Year4	29430451	NoncharitableAssetsYear4
Distribution Ratio Year4	0.041049	DistributionRatioYear4
Qualifying Distributions Year5	1338754	QualifyingDistributionsYear5
Noncharitable Assets Year5	27290982	NoncharitableAssetsYear5
Distribution Ratio Year5	0.049055	DistributionRatioYear5
Total Distribution Ratio	0.246695	TotalDistributionRatio
Average Distribution Ratio	0.049339	AverageDistributionRatio
Net Noncharitable Assets	26921777	NetNoncharitableAssets
Adjusted Noncharitable Assets	1328294	AdjustedNoncharitableAssets
One Percent Net Investment Income	12238	OnePercentNetInvestmentIncome
Adj Nonchrtbl Assets And One	1340532	AdjNonchrtblAssetsAndOnePct
Qualifying Distributions	1215815	QualifyingDistributions

Excise Tax Based On Investment Incm ExciseTaxBasedOnInvestmentIncm

Field	Value	IRS element (for citing)
Investment Income Excise Tax	24476	InvestmentIncomeExciseTax
Tax Under Section511	0	TaxUnderSection511
Subtotal	24476	Subtotal
Subtitle A Tax	0	SubtitleATax
Tax Based On Investment Income	24476	TaxBasedOnInvestmentIncome
Est Tax Payments And Overpayment	8080	EstTaxPaymentsAndOverpayment
Total Credits And Payments	8080	TotalCreditsAndPayments
Tax Due	16396	TaxDue

Statements Regarding Activities StatementsRegardingActivities

Field	Value	IRS element (for citing)
Legislative Political Activities	0	LegislativePoliticalActivities
More Than100 Spent	0	MoreThan100Spent
Form1120 POL Filed	0	Form1120POLFiled
Sect4955 Tax On Organization	0	Sect4955TaxOnOrganization
Sect4955 Tax On Managers	0	Sect4955TaxOnManagers
Reimbursement Of Tax	0	ReimbursementOfTax
Activities Not Prev Reported	0	ActivitiesNotPrevReported
Changes To Articles Or Bylaws	0	ChangesToArticlesOrBylaws
Unrelated Bus Income Over1000	0	UnrelatedBusIncomeOver1000
Termination Etc	0	TerminationEtc
Requirements Of Sect508e	1	RequirementsOfSect508e
At Least5000 In Assets	1	AtLeast5000InAssets
States Filed With	NH	StatesFiledWith
Form990 PF Filed With AG	1	Form990PFFiledWithAG
Private Operating Foundation	0	PrivateOperatingFoundation
New Substantial Contributors	0	NewSubstantialContributors
Interest In Controlled Entity	0	InterestInControlledEntity
Applicable Insurance Contract	0	ApplicableInsuranceContract
Comply With Public Inspection Rqr	1	ComplyWithPublicInspectionRqr
Website Address	N/A	WebsiteAddress
Books In Care Of Person Name	CHARLES GOODWIN	BooksInCareOfPersonName
Books In Care Of Phone Number	6036224013	BooksInCareOfPhoneNumber

Books In Care Of US Address BooksInCareOfUSAddress

Field	Value	IRS element (for citing)
Address Line1	1001 ELM STREET	AddressLine1
City	MANCHESTER	City
State	NH	State
ZIP Code	031011828	ZIPCode

Field	Value	IRS element (for citing)
Foreign Bank	0	ForeignBank

Statements Regarding Acty4720 StatementsRegardingActy4720

Field	Value	IRS element (for citing)
Sale Or Exchange With Dsqfly Person	0	SaleOrExchangeWithDsqflyPerson
Borrow Or Lend With Dsqfly Person	0	BorrowOrLendWithDsqflyPerson
Furnished Goods With Dsqfly Person	0	FurnishedGoodsWithDsqflyPerson
Pay Compensation To Dsqfly Person	0	PayCompensationToDsqflyPerson
Transfer Assets To Dsqfly Person	0	TransferAssetsToDsqflyPerson
Payment To Government Offical	0	PaymentToGovernmentOffical
Uncorrected Prior Acts	0	UncorrectedPriorActs
Undistributed Income Prior Years	0	UndistributedIncomePriorYears
Business Holdings	0	BusinessHoldings
Jeopardy Investments	0	JeopardyInvestments
Uncorrected Jeopardy Investments	0	UncorrectedJeopardyInvestments
Influence Legislation	0	InfluenceLegislation
Influence Election	0	InfluenceElection
Grants To Individuals	1	GrantsToIndividuals
Grants To Organizations	0	GrantsToOrganizations
Noncharitable Purpose	0	NoncharitablePurpose
Tr Fail To Qualify As Exceptions	0	TrFailToQualifyAsExceptions
Rcv Funds To Pay Prsnl Bnft Contract	0	RcvFundsToPayPrsnlBnftContract
Pay Premiums Prsnl Bnft Contract	0	PayPremiumsPrsnlBnftContract
Prohibited Tax Shelter Transactn	0	ProhibitedTaxShelterTransactn

Ofcr Dir Trustees Key Employee Info OfcrDirTrusteesKeyEmployeeInfo

Ofcr Dir Trustees Or Key Employee OfcrDirTrusteesOrKeyEmployee (3 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
CHARLES GOODWIN
433 N BAY STREET	MANCHESTER	NH	03104	TRUSTEE	20.00	25000	0	0
PETER KACHAVOS
11 FAITH ROAD	WINDHAM	NH	03087	TRUSTEE	20.00	25000	0	0
MARK NORTHRIDGE
344 DREW HILL ROAD	ALTON	NH	03809	TRUSTEE	20.00	25000	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

Sum Of Program Related Investments SumOfProgramRelatedInvestments

Field	Value	IRS element (for citing)
Total	0	Total

Minimum Investment Return MinimumInvestmentReturn

Field	Value	IRS element (for citing)
Avg Monthly FMV Of Securities	24682774	AvgMonthlyFMVOfSecurities
Avg Monthly Cash Balances	2648979	AvgMonthlyCashBalances
FMV All Other Noncharitable Assets	0	FMVAllOtherNoncharitableAssets
Total FMV Of Unused Assets	27331753	TotalFMVOfUnusedAssets
Reduction Claimed	0	ReductionClaimed
Acquisition Indebtedness	0	AcquisitionIndebtedness
Adj Total FMV Of Unused Assets	27331753	AdjTotalFMVOfUnusedAssets
Cash Deemed Charitable	409976	CashDeemedCharitable
Net Noncharitable Assets	26921777	NetNoncharitableAssets
Minimum Investment Return	1346089	MinimumInvestmentReturn

Distributable DistributableAmount

Field	Value	IRS element (for citing)
Minimum Investment Return	1346089	MinimumInvestmentReturn
Tax Based On Investment Income	24476	TaxBasedOnInvestmentIncome
Total Tax	24476	TotalTax
Distributable Amount Before Adj	1321613	DistributableAmountBeforeAdj
Recoveries Qlfy Distributions	0	RecoveriesQlfyDistributions
Distributable Amount Before Ded	1321613	DistributableAmountBeforeDed
Deduction Fr Distributable	$0	DeductionFrDistributableAmount
Distributable Amount As Adjusted	1321613	DistributableAmountAsAdjusted

Qualifying Distributions QualifyingDistributions

Field	Value	IRS element (for citing)
Expenses And Contributions	1215815	ExpensesAndContributions
Program Related Investments Total	0	ProgramRelatedInvestmentsTotal
Qualifying Distributions	1215815	QualifyingDistributions
One Pct Sect4940e Org Net Invst Incm	0	OnePctSect4940eOrgNetInvstIncm
Adj Qualifying Distributions	1215815	AdjQualifyingDistributions

Undistributed Income UndistributedIncome

Field	Value	IRS element (for citing)
Distributable Amount As Adjusted	1321613	DistributableAmountAsAdjusted
Undistributed Income Prior Year	1100757	UndistributedIncomePriorYear
Total For Prior Years	0	TotalForPriorYears
Total Excess Distri Carryover	0	TotalExcessDistriCarryover
Qualifying Distributions	1215815	QualifyingDistributions
Applied To Year1	1100757	AppliedToYear1
Applied To Prior Years	0	AppliedToPriorYears
Treated As Distri From Corpus	0	TreatedAsDistriFromCorpus
Applied To Current Year	115058	AppliedToCurrentYear
Remaining Distri From Corpus	0	RemainingDistriFromCorpus
Excess Distri Cyov App CY Corpus	0	ExcessDistriCyovAppCYCorpus
Excess Distri Cyov Applied CY	0	ExcessDistriCyovAppliedCY
Total Corpus	0	TotalCorpus
Prior Year Undistributed Income	0	PriorYearUndistributedIncome
Prior Year Deficiency Or Tax	0	PriorYearDeficiencyOrTax
Taxable Amount1	0	TaxableAmount1
Taxable Amount2	0	TaxableAmount2
Undistributed Income CY	1206555	UndistributedIncomeCY
Distri From Corpus170b1 E Or4942g3	0	DistriFromCorpus170b1EOr4942g3
Excess Distri Cyov From Year5	0	ExcessDistriCyovFromYear5
Excess Distri Cyov To Next Year	0	ExcessDistriCyovToNextYear

Private Operating Foundations PrivateOperatingFoundations

Field	Value	IRS element (for citing)
Date Of Ruling	1929-09-28	DateOfRuling

Supplementary Information SupplementaryInformation

Appication Submission Info AppicationSubmissionInfo

Field	Value	IRS element (for citing)
Recipient Name	COGSWELL BENEVOLENT TRUST	RecipientName

Recipient US Address RecipientUSAddress

Field	Value	IRS element (for citing)
Address Line1	1001 ELM STREET	AddressLine1
City	MANCHESTER	City
State	NH	State
ZIP Code	03101	ZIPCode

Field	Value	IRS element (for citing)
Recipient Phone Number	6036224013	RecipientPhoneNumber
Form And Info And Materials	APPLICATION WITH COPY OF 501(C)(3) DETERMINATION LETTER	FormAndInfoAndMaterials
Submission Deadlines	NONE	SubmissionDeadlines
Restrictions On Awards	90% OF AWARDS HAVE TO STAY IN NEW HAMPSHIRE PER TRUST DOCUMENT	RestrictionsOnAwards

Grant Or Contri Paid During Year GrantOrContriPaidDuringYear (76 entries)

Address Line1RecipientUSAddress/AddressLine1	CityRecipientUSAddress/City	StateRecipientUSAddress/State	ZIP CodeRecipientUSAddress/ZIPCode	Purpose Of Grant Or ContributionPurposeOfGrantOrContribution	AmountAmount
32 DEGREE MASONIC LEARNING CENTERS FOR CHILDREN INC
200 MAIN STREET	NASHUA	NH	03060	FREE TRAINING FOR NH SCHOOL TEACHERS	$15,000
AMERICA RED CROSS GR MANCHESTER CHAPTER
1800 ELM STREET	MANCHESTER	NH	03104	REPLENISH DISASTER RELIEF FUND	$25,000
AMERICAN RED CROSS NH GATEWAY CHAPTER
28 CONCORD STREET	NASHUA	NH	03060	TRAIN 65 STUDENTS IN CPR	$4,340
BEKTASH TEMPLE AAONMS
189 PEMBROKE ROAD	CONCORD	NH	033024086	$2,000 SHRINE BURNS INSTITUE, BOSTON $2,000 SHRINE H	$4,000
CAMP SUNSHINE
35 ARCADIA ROAD	CASCO	ME	04015	CAMP FOR THREE ILL CHILDREN & THEIR FAMILIES	$4,500
CASA NH INC
PO BOX 1327	MANCHESTER	NH	03105	2ND PAYMENT ON PLEDGE TO RENOVATE RECTORY	$50,000
GIRLS INC OF NH
815 ELM STREET SUITE 4A	MANCHESTER	NH	03101	FUNDING FOR AFTER SCHOOL AND SUMMER CAMP PROGRAM	$25,000
GRANITE STATE SENIOR GAMES
610 FRONT STREET	MANCHESTER	NH	03102	23ND GAMES SUPPORT	$1,500
HARBOR HOMES
45 HIGH STREET	NASHUA	NH	03060	EXPAND SUBSTANCE USE TREATMENT & PREVENTION PROGRAMS	$25,000
HERITAGE UNITED WAY
228 MAPLE STREET 4TH FLOOR	MANCHESTER	NH	03103	ANNUAL CAMPAIGN	$25,000
HOME HEALTH & HOSPICE CARE
22 PROSPECT STREET	NASHUA	NH	03060	REFURBISH THE COMMUNITY HOSPICE HOUSE	$10,000
MARY & JOHN ELLIOT CHARITABLE FOUNDATION
ONE ELLIOT WAY	MANCHESTER	NH	03103	3RD PMT ON $250,000 PLEDGE FOR THE ELLIOT AT RIVER'	$50,000
MASONIC TEMPLE
1505 ELM STREET	MANCHESTER	NH	03104	KNIGHTS TEMPLAR EYE FOUNDATION	$2,000
MONADNOCK COMMUNITY HOSPITAL
452 OLD ST RD	PETERBOROUGH	NH	03458	HEALTHY TEETH TO TOES PROGRAM	$5,000
MOUNT WASHINGTON VALLEY MASONIC ANGEL FUND
PO BOX 2483	NORTH CONWAY	NH	03860	TO SUPPORT LOCAL NEEDY CHILDREN	$2,000
NASHUA CHILDREN'S HOME
125 AMHERST STREET	NASHUA	NH	03064	TRANSITIONAL LIVING PROGRAM FOR AGES 16-18	$10,000
NEW HAMPSHIRE FOOD BANK
62 WEST BROOK STREET	MANCHESTER	NH	03101	PURCHASE FOOD FOR HOLIDAY DISTRIBUTION	$50,000
NEW HAMPSHIRE STATE LIBRARY
20 PARK STREET	CONCORD	NH	03301	KIDS BOOKS AND THE ARTS PROGRAM	$1,500
NEW HORIZON FOR NEW HAMPSHIRE INC
PO BOX 691	MANCHESTER	NH	03105	20TH ANNUAL WALK AGAINST HUNGER	$20,000
NEW HORIZONS FOR NEW HAMPSHIRE INC
199 MANCHESTER STREET PO BOX 691	MANCHESTER	NH	03105	17TH ANNUAL THANKSGIVING BREAKFAST	$20,000
SERENITY PLACE
PO BOX 1477	MANCHESTER	NH	03105	NECESSARY CAPITAL IMPROVEMENTS	$4,337
SPECIAL NEEDS SUPPORT CENTER
12 FLYNN STREET	LEBANON	NH	03766	EXPAND 2 COMMUNITY PARTNERS PROGRAM FOR CHILDREN WITH DISABILITIES	$2,000
STRAWBERRY BANKE
PO BOX 300	PORTSMOUTH	NH	03802	PRODUCTION OF COME NIGHT FALL	$10,000
SUPREME COUNCIL HEADQUARTERS
PO BOX 519	LEXINGTON	MA	02420	SUPPORT FOR CHARITIES IN THE MOST NEED	$2,000
UNITED NEGRO COLLEGE FUND
15 BROAD STREET	BOSTON	MA	02109	2010 ANNUAL CAMPAIGN	$5,000
WHOLE VILLAGE FAMILY RESOURCE CENTER
258 HIGHLAND STREET	PLYMOUTH	NH	03264	CHILDCARE PROGRAM SCHOLARSHIPS FOR LOW INCOME FAMILI	$7,500
YMCA CAMP NELLIE HUCKINS
17 CAMP HUCKINS RD	FREEDOM	NH	03836	18 SCHOLARSHIPS FOR RETURNING CAMPERS	$11,692
YMCA CONCORD
15 NORTH STATE STREET	CONCORD	NH	03301	SPLASH WEEK FOR FREE PROGRAM	$1,500
AMOSKEAG BUSINESS INCUBATOR
33 S COMMERCIAL STREET	MANCHESTER	NH	03101	CREATE AN EDUCATION SUPPORT NETWORK	$20,000
ANDY'S SUMMER PLAYHOUSE
PO BOX 601	WILTON	NH	03031	REPAIR TO THE THEATER'S ROOF	$3,000
BARTON CENTER FOR DIABETES EDUCATION INC
PO BOX 356	NORTH OXFORD	MA	01537	CAMPERSHIP FUND FOR DISADVANTAGED NH CHILDREN	$25,000
BIG BROTHERS BIG SISTERS OF WESTERN NH
174 EMERALD STREET	KEENE	NH	03431	TO GROW CHILDREN WITH DISABILITIES PROGRAM	$10,000
BOYS & GIRLS CLUB OF THE LAKES REGION
PO BOX 1536	LACONIA	NH	03247	SMART MOVES PROGRAM	$4,000
CAMP ALLEN
56 CAMP ROAD	BEDFORD	NH	03110	CONSTRUCTION TO REPLACE INADEQUATE FACILITIES	$50,000
CAREGIVERS INC
19 HARVEY ROAD	BEDFORD	NH	03110	TO BUY FACILITY CURRENTLY LEASED FOR THE CARING CUPBOARD	$10,000
CITY YEAR NEW HAMPSHIRE
200 DOMAIN DRIVE	STRATHAM	NH	03885	EXPANSION OF IN SCHOOL & ON TRACK INITIATIVE	$10,000
CONCHECO VALLEY HUMANE SOCIETY
262 COUNTY FARM ROAD	DOVER	NH	03820	ANIMAL SURGERY	$2,000
CONCORD COMMUNITY MUSIC SCHOOL
PO BOX 1752	CONCORD	NH	033024086	MUSIC IN THE COMMUNITY INITIATIVE	$5,000
CONCORD FEMINIST HEALTH CENTER
38 SO MAIN STREET	CONCORD	NH	03301	REPAIR 3 CHIMNEYS AT THE CENTER	$4,350
DUBLIN SCHOOL
PO BOX 522	DUBLIN	NH	03444	BUILD A NEW VISUAL ARTS BUILDING	$10,000
EASTER SEALS NEW HAMPSHIRE
25 LOWELL STREET	MANCHESTER	NH	03101	SUBSIDIZED EARLY INTERVENTION PROGRAM	$50,000
FAMILIES IN TRANSITION
555 AUBURN STREET	MANCHESTER	NH	03103	CAPITAL CAMPAIGN TO DEVELOP THE FAMILY PLACE	$50,000
GRAND LODGE OF NEW HAMPSHIRE
PO BOX 486	MILFORD	NH	03055	DARE PROGRAM	$2,000
GRANITE STATE FIT KIDS
591 WEST HOLLIS STREET	NASHUA	NH	03062	PROGRAM SUPPORT	$5,000
GRANITE STATE INDEPENDENT LIVING FOUNDATION
105 LOUDON ROAD	CONCORD	NH	03301	EXPANSION OF PROGRAM TO SERVE CLIENTS FROM NH SPINAL CORD	$15,000
GRANITE UNITED WAY OF GREATER MANCHESTER
228 MAPLE STREET 4TH FLOOR	MANCHESTER	NH	03103	2010 CAMPAIGN	$50,000
HANNAH HOUSE
PO BOX 591	LEBANON	NH	03766	PROVIDE RESIDENTIAL SERVICES TO NH YOUTH	$15,000
KINGSWOOD YOUTH CENTER
PO BOX 697	WOLFEBORO FALLS	NH	03896	INSTALL PRESSURIZED STORAGE TANK FOR WELL	$5,400
LIBERTY HOUSE INC
75 WEST BAKER	MANCHESTER	NH	03103	PURCHASE FOOTWEAR FOR THE HOMELESS VETERAN POPULATION	$1,000
MACULIFFE-SHEPARD DISCOVERY CENTER
PO BOX 300	CONCORD	NH	033024086	PHASE II THE ASTRONOMY GALLERY	$25,000
MANCHESTER COMMUNITY HEALTH CENTER
145 HOLLIS STREET	MANCHESTER	NH	03101	SUPPORT & ENHANCE TRANSPORTATION SERVICES	$10,000
MAYHEW PROGRAM
PO BOX 120	BRISTOL	NH	03222	SUPPORT YEAR ROUND PROGRAMMING	$10,000
MEDIA POWER YOUTH
1245 ELM STREET	MANCHESTER	NH	03101	EXPAND MEDIA LITERACY CURRICULA BEYOND MANCHESTER	$25,000
MERRIMACK VALLEY DAY CARE SERVICE
19 NO FRUIT STREET	CONCORD	NH	03301	CHILD CARE SCHOLARSHIPS	$4,750
MONARCH SCHOOL OF NEW ENGLAND
PO BOX 1921	ROCHESTER	NH	03866	SUPPORT TWO COMMUNITY BUILT PLAYGROUNDS	$2,500
NASHUA SYMPHONY ORCHESTRA & CHORUS
6 CHURCH STREET	NASHUA	NH	03060	NASHUA YOUTH (H)EARS PROGRAM	$2,195
NEIGHBORWORKS GREATER MANCHESTER
20 MERRIMACK STREET	MANCHESTER	NH	03101	PROVIDE HOMEOWNERSHIP PREVENT. AND INTERVENT. SVCS FOR TROUBLED HOMEOWNERS	$25,000
NEW HAMPSHIRE CATHOLIC CHARITIES
PO BOX 686	MANCHESTER	NH	03105	BUY AND RENOVATE NEW FOOD BANK FACILITY	$100,000
NEW HAMPSHIRE HISTORICAL SOCIETY
30 PARK STREET	CONCORD	NH	03301	OVERHAUL & REPLENISH EDUCATIONAL OUTREACH PROGRAM	$10,000
NEW HAMPSHIRE LEGAL ASSISTANCE
13 GREEN STREET	CONCORD	NH	03301	BUY NEW TECHNOLOGY SYSTEM	$10,000
NEW HAMPSHIRE PHILHARMONIC ORCHESTRA
83 HANOVER STREET	MANCHESTER	NH	03101	MUSIC EDUCATION PROGRAM	$4,000
NH TEEN INSTITUTE
PO BOX 951	CONCORD	NH	03301	TRAIN & SUPPORT YOUNG VOLUNTEERS	$2,500
OPEN DOORS
44 WEST BROOK STREET	MANCHESTER	NH	03101	SUPPORT 2011 PROGRAMS	$2,000
RIVERBEND COMMUNITY MENTAL HEALTH INC
PO BOX 2032	CONCORD	NH	03301	RECONSTRUCT SIDEWALKS & PARKING AREAS	$10,000
SALVATION ARMY
121 CEDAR STREET	MANCHESTER	NH	03103	RED KETTLE CAMPAIGN	$4,500
SEACOAST SCIENCE CENTER
570 OCEAN BLVD	RYE	NH	03870	ELECTRICAL UPGRADES TO CENTER'S EXHIBITS	$10,000
SEACOAST YOUTH SERVICES
PO BOX 1381	SEABROOK	NH	03874	FACILITY EXPANSION FOR ADOLESCENT SUBSTANCE ABUSE	$10,000
SOUTHERN NEW HAMPSHIRE UNIVERSITY
2500 NO RIVER ROAD	MANCHESTER	NH	03104	DEVELOP TECH INTEGRATION PTNRSHIP WITH DAVID CAWLEY MIDDLE SCHOOL	$15,000
STARLIGHT CHILDREN'S FOUNDATION
529 MAIN STREET	CHARLESTOWN	MA	02129	NH GREAT ESCAPES PROGRAM	$2,500
VISITING NURSES ASSOCIATION
PO BOX 1797	CONCORD	NH	033024086	PURCHASE 8 HANDHELD STRENGTH TEST SYSTEMS	$3,000
UPPER ROOM
PO BOX 1017	DERRY	NH	03038	GREATER DERRY JUVENILE DIVERSION PROGRAM	$15,000
WHIPPLE FREE LIBRARY
PO BOX 237	NEW BOSTON	NH	03070	FURNISHING FOR COMMUNITY PROGRAMS ROOM	$2,500
WOLFEBORO AREA CHILDREN'S CENTER
180 SOUTH MAIN STREET	WOLFEBORO	NH	03894	CHILDCARE SCHOLARSHIP ASSISTANCE	$5,000
YOUTH COUNCIL
112 W PEARL STREET	NASHUA	NH	03060	IN-SCHOOL COUNSELING INITIATIVE	$5,000
YMCA GREATER MANCHESTER
30 MECHANIC STREET	MANCHESTER	NH	03101	EXPAND LONDONDERRY CAMP PA-GO-KI, 4TH GRADE WATER SAFETY	$29,000
YMCA NASHUA
17 PROSPECT STREET	NASHUA	NH	03060	BUILD NEW FACILITY	$25,000

Field	Value	IRS element (for citing)
Tot Grant Or Contri Paid During Year	1110064	TotGrantOrContriPaidDuringYear
Tot Grant Or Contri Approved Future	0	TotGrantOrContriApprovedFuture

Analysis Income Producing Acty AnalysisIncomeProducingActy

Int On Savings And Temp Cash Invst IntOnSavingsAndTempCashInvst

Field	Value	IRS element (for citing)
Related Or Exempt Function Income	1982	RelatedOrExemptFunctionIncome

Dividends And Int From Sec Part VII DividendsAndIntFromSecPartVII

Field	Value	IRS element (for citing)
Related Or Exempt Function Income	800189	RelatedOrExemptFunctionIncome

Gain Sales Assets Oth Than Invntry GainSalesAssetsOthThanInvntry

Field	Value	IRS element (for citing)
Related Or Exempt Function Income	522084	RelatedOrExemptFunctionIncome

Subtotals Part XVIA SubtotalsPartXVIA

Field	Value	IRS element (for citing)
Unrelated Business Income	$0	UnrelatedBusinessIncomeAmount
Exclusion	$0	ExclusionAmount
Related Or Exempt Function Income	1324255	RelatedOrExemptFunctionIncome

Field	Value	IRS element (for citing)
Total Part XVIA	1324255	TotalPartXVIA

Rln Of Acty To Accom Of Exempt Prps RlnOfActyToAccomOfExemptPrps

Rln Of Acty To Accom Of Exempt Prps RlnOfActyToAccomOfExemptPrps (2 entries)

Line NumberLineNumber	Relationship StatementRelationshipStatement
4	INCOME GENERATED FROM INVESTMENTS PROVIDE NECESSARY CASH FLOWS
8	TO MAKE CONTRIBUTIONS REQUESTED FROM THE COGSWELL BENEVOLENT TRUST

Trnsfr Tr Rln With Noncharitable EO TrnsfrTrRlnWithNoncharitableEO

Field	Value	IRS element (for citing)
Trnsfr Of Cash To Noncharitable EO	0	TrnsfrOfCashToNoncharitableEO
Trnsfr Oth Assets Noncharitable EO	0	TrnsfrOthAssetsNoncharitableEO
Sales Or Exchanges Of Assets	0	SalesOrExchangesOfAssets
Purchase Assets Noncharitable EO	0	PurchaseAssetsNoncharitableEO
Rental Of Facilities Etc	0	RentalOfFacilitiesEtc
Reimbursement Arrangements	0	ReimbursementArrangements
Loans Or Loan Guarantees	0	LoansOrLoanGuarantees
Performance Of Services Etc	0	PerformanceOfServicesEtc
Sharing Of Facilities Etc	0	SharingOfFacilitiesEtc
Relationships Noncharitable E Os	0	RelationshipsNoncharitableEOs

Accounting Fees Schedule AccountingFeesSchedule

Accounting Fees AccountingFees

Field	Value	IRS element (for citing)
Category	ACCOUNTING FEES	Category
Amount	$5,280	Amount
Net Investment Income	2640	NetInvestmentIncome
Adjusted Net Income	5280	AdjustedNetIncome
Disbursements Charitable Prps	2640	DisbursementsCharitablePrps

Investments Corp Bonds Schedule InvestmentsCorpBondsSchedule

Investments Corp Bonds InvestmentsCorpBonds

Field	Value	IRS element (for citing)
Name Of Bond	VARIOUS	NameOfBond
EOY Book Value	6223555	EOYBookValue
EOYFMV	6308812	EOYFMV

Investments Corp Stock Schedule InvestmentsCorpStockSchedule

Investments Corp Stock InvestmentsCorpStock

Field	Value	IRS element (for citing)
Name Of Stock	VARIOUS	NameOfStock
EOY Book Value	17616574	EOYBookValue
EOYFMV	20903419	EOYFMV

Other Expenses Schedule OtherExpensesSchedule

Other Expenses OtherExpenses (5 entries)

DescriptionDescription	Revenue And Expenses Per BooksRevenueAndExpensesPerBooks	Net Investment IncomeNetInvestmentIncome	Adjusted Net IncomeAdjustedNetIncome	Disbursements Charitable PrpsDisbursementsCharitablePrps
OFFICE EXPENSE	4924	2462	4924	2462
TELEPHONE	1072	536	1072	536
INSURANCE	14753	7377	14753	7377
BOND AMORTIZATION	1623	0	1623	1623
UTILITIES	845	423	845	423

Other Increases Schedule OtherIncreasesSchedule

Other Increases OtherIncreases (2 entries)

DescriptionDescription	AmountAmount
NONTAXABLE DISTRIBUTIONS - RBC	$4,980
FEDERAL TAX REFUND	$2,800

Other Professional Fees Schedule OtherProfessionalFeesSchedule

Other Professional Fees OtherProfessionalFees

Field	Value	IRS element (for citing)
Category	INVESTMENT ADVISORY FEES	Category
Amount	$68,367	Amount
Net Investment Income	34184	NetInvestmentIncome
Adjusted Net Income	68367	AdjustedNetIncome
Disbursements Charitable Prps	34184	DisbursementsCharitablePrps

Taxes Schedule TaxesSchedule

Taxes Taxes (3 entries)

CategoryCategory	AmountAmount	Net Investment IncomeNetInvestmentIncome	Adjusted Net IncomeAdjustedNetIncome	Disbursements Charitable PrpsDisbursementsCharitablePrps
PAYROLL TAXES	$1,714	857	1714	857
EXCISE TAXES	$3,557	0	3557	3557
STATE FILING FEES	$140	0	140	140