Cogswell Benevolent Trust in Manchester, New Hampshire (NH)
Table of contents:
- Overview
- Detailed Reports
- Analysis of Revenue and Expenses
- Balance Sheets
- Capital Gains and Losses for Tax on Investment Income
- Excise Tax Based on Investment Income
- Statements Regarding Activities
- Statements Regarding Activities for Which Form 4720 May Be Required
- Minimum Investment Return
- Distributable Amount
- Undistributed Income
- Private Operating Foundations
- Other organizations in New Hampshire
Cogswell Benevolent Trust | |
Employer Identification Number (EIN) | 020235690 |
Name of Organization | Cogswell Benevolent Trust |
Address | 1001 Elm Stree, Manchester, NH 03101-1828 |
Activities | Other school related activities, Gifts, grants, or loans to other organizations, Gifts or grants to individuals (other than scholarships) |
Subsection | Charitable Organization, Educational Organization, Religious Organization |
Ruling Date | 01/1931 |
Deductibility | Contributions are deductible |
Foundation | Private non-operating foundation |
Organization | Trust |
Exempt Organization Status | Unconditional Exemption |
Tax Period | 12/2013 |
Assets | $10,000,000 to $49,999,999 |
Income | $10,000,000 to $49,999,999 |
Filing Requirement | 990 - Not required to file (all other) |
Asset Amount | $29,157,681 |
Amount of Income | $20,516,714 |
Form 990 Revenue Amount | $1,233,690 |
Non-representatives - add comments:
Revenue for 2012
Expenses for 2012
Assets for 2012
Analysis of Revenue and Expenses (for 2012) | ||||
Revenue and expenses per books | Net investment income | Adjusted net income | Disbursements for charitable purposes (cash basis only) | |
---|---|---|---|---|
Total revenue | $2,144,768 | $2,144,768 | $1,166,969 | |
Contributions, gifts, grants, etc., received | $0 | |||
Interest on savings and temporary cash investments | $125 | |||
Dividends and interest from securities | $904,999 | |||
Gross rents | $0 | |||
Gross profit from sales of goods | $0 | |||
Other income | $0 | |||
Other | $1,239,644 | |||
Total expenses and disbursements | $1,538,163 | $145,368 | $140 | $1,372,867 |
Compensation of officers, directors, trustees, etc. | $75,000 | |||
Total operating and administrative expenses | $290,816 | $145,368 | $125,520 | |
Contributions, gifts, grants paid | $1,247,347 | |||
Excess of revenue over expenses and disbursements | $606,605 | |||
Net investment income | $1,999,400 | |||
Adjusted net income | $1,166,829 |
Balance Sheets (for 2012) | ||
Book Value | Fair Market Value | |
---|---|---|
Total assets | $26,082,179 | $30,750,203 |
Cash - non-interest-bearing | $637,077 | |
Investments-U.S. and state government obligations | $0 | |
Investments-corporate stock | $20,278,619 | |
Investments-corporate bonds | $4,715,909 | |
Investments-mortgage loans | $0 | |
Investments-other | $450,574 | |
Total liabilities | $1 | |
Mortgages and other notes payable | $0 | |
Other | $1 | |
Total liabilities and net assets/fund balances | $26,082,179 |
Capital Gains and Losses for Tax on Investment Income (for 2012) | |
Capital gain net income | $1,239,644 |
Net capital loss | $0 |
Excise Tax Based on Investment Income (for 2012) | |
Domestic foundations that meet the section 4940(e) requirements (for Reduced Tax on Net Investment Income) | No |
Tax based on investment income | $39,988 |
Total credits and payments | $39,988 |
2012 estimated tax payments and 2011 overpayment credited to 2012 | $22,200 |
Exempt foreign organizations-tax withheld at source | $0 |
Tax paid with application for extension of time to file (Form 8868) | $17,788 |
Backup withholding erroneously withheld | $0 |
Any penalty for underpayment of estimated tax | $0 |
Tax due | $0 |
Overpayment | $0 |
Amount to be credited to 2013 estimated tax | $0 |
Statements Regarding Activities (for 2012) | |
During the tax year, did the foundation attempt to influence any national, state, or local legislation or did it participate or intervene in any political campaign? | No |
Was there a liquidation, termination, dissolution, or substantial contraction during the year? | No |
Is the foundation claiming status as a private operating foundation within the meaning of section 4942(j)(3) or 4942(j)(5) for calendar year 2012 or the taxable year beginning in 2012? | No |
Statements Regarding Activities for Which Form 4720 May Be Required (for 2012) | |
During the year did the foundation (either directly or indirectly): | |
Engage in the sale or exchange, or leasing of property with a disqualified person? | No |
Borrow money from, lend money to, or otherwise extend credit to (or accept it from) a disqualified person? | No |
Furnish goods, services, or facilities to (or accept them from) a disqualified person? | No |
Pay compensation to, or pay or reimburse the expenses of, a disqualified person? | No |
Transfer any income or assets to a disqualified person (or make any of either available for the benefit or use of a disqualified person)? | No |
Agree to pay money or property to a government official? | No |
At the end of tax year 2012, did the foundation have any undistributed income for tax year(s) beginning before 2012? | No |
Did the foundation hold more than a 2% direct or indirect interest in any business enterprise at any time during the year? | No |
Did the foundation invest during the year any amount in a manner that would jeopardize its charitable purposes? | No |
During the year did the foundation pay or incur any amount to: | |
Carry on propaganda, or otherwise attempt to influence legislation (section 4945(e))? | No |
Influence the outcome of any specific public election (see section 4955); or to carry on, directly or indirectly, any voter registration drive? | No |
Provide a grant to an individual for travel, study, or other similar purposes? | Yes |
Provide a grant to an organization other than a charitable, etc., organization described in section 509(a)(1), (2), or (3), or section 4940(d)(2)? | No |
Provide for any purpose other than religious, charitable, scientific, literary, or educational purposes, or for the prevention of cruelty to children or animals? | No |
Minimum Investment Return (for 2012) | |
Fair market value of assets not used (or held for use) directly in carrying out charitable, etc., purposes | $30,887,557 |
Net value of noncharitable-use assets | $30,424,240 |
Minimum investment return | $1,521,212 |
Distributable Amount (for 2012) | |
Distributable amount | $1,481,224 |
Undistributed Income (for 2012) | |
Distributable amount for 2012 | $1,481,224 |
Undistributed income for 2012. This amount must be distributed in 2013 | $1,431,578 |
Private Operating Foundations (for 2012) | |||||
2012 | 2011 | 2010 | 2009 | Total | |
---|---|---|---|---|---|
The lesser of the adjusted net income or the minimum investment return | $0 | $0 | $0 | $0 | $0 |
Qualifying distributions made directly for active conduct of exempt activities | $0 | $0 | $0 | $0 | $0 |
Value of all assets | $0 | $0 | $0 | $0 | $0 |
Value of assets qualifying under section 4942(j)(3)(B)(i) | $0 | $0 | $0 | $0 | $0 |
2/3 of minimum investment return | $0 | $0 | $0 | $0 | $0 |
Total support other than gross investment income (interest, dividends, rents, payments on securities loans (section 512(a)(5)), or royalties) | $0 | $0 | $0 | $0 | $0 |
Support from general public and 5 or more exempt organizations as provided in section 4942(j)(3)(B)(iii) | $0 | $0 | $0 | $0 | $0 |
Gross investment income | $0 | $0 | $0 | $0 | $0 |
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Other organizations in New Hampshire | |||||
Id | Name | Address | State | Established | Total Income |
---|---|---|---|---|---|
1 | Cobbetts Pond Improvement Assn Inc | PO BOX 912, Windham, NH 03087 | NH | 2009-01 | $73,096 |
2 | Cocchiaro Family Foundation | PO BOX 42, Holderness, NH 03245-0042 | NH | 1999-03 | $80,980 |
3 | Cochecho Country Club | 145 Gulf Rd, Dover, NH 03820-5108 | NH | 1963-12 | $2,349,257 |
4 | Cocheco Lacrosse Club | Po Box 573, Dover, NH 03821 | NH | 2009-05 | $0 |
5 | Cocheco Quilters Guild | PO BOX 1153, Dover, NH 03820 | NH | 1992-12 | $34,401 |
6 | Cocheco Valley Humane Society Inc | 262 County Farm Rd, Dover, NH 03820-6003 | NH | 1987-03 | $2,590,668 |
7 | Cocker Spaniel Rescue Of New England Inc | PO BOX 162, Greenfield, NH 03047-0162 | NH | 1995-09 | $108,046 |
8 | Cody Youth Foundation Inc | One Washington St, Dover, NH 03820-3848 | NH | 2002-06 | $134,806 |
9 | Codys Quest Inc | 10 Pleasant Ct, Auburn, NH 03032-3238 | NH | 2008-11 | $28,801 |
10 | Coe-Brown Northwood Academy | 907 First Nh Turnpike, Northwood, NH 03261-3201 | NH | 1949-09 | $11,036,044 |
11 | Cogswell Benevolent Trust | 1001 Elm Stree, Manchester, NH 03101-1828 | NH | 1931-01 | $20,516,714 |
12 | Coit House | 63 Green St, Concord, NH 03301-4243 | NH | 1972-11 | $293,939 |
13 | Cold Spring Cemetery Association | PO BOX 6305, E Rochester, NH 03868-6305 | NH | 1987-03 | $24,598 |
14 | Colebrook Academy Foundation | Academy St, Colebrook, NH 03576 | NH | 2002-09 | $190 |
15 | Colebrook Development Corporation | 132 Main St, Colebrook, NH 03576-3067 | NH | 2009-03 | $27,989 |
16 | Colebrook Downtown Development Associatioon Inc | Po Box 376, Colebrook, NH 03576 | NH | 2001-11 | $36,213 |
17 | Colonial Theatre Group Inc | PO BOX 77, Keene, NH 03431-0077 | NH | 1994-01 | $1,850,553 |
18 | Come Alive After Five Club | PO BOX 735, Plaistow, NH 03865 | NH | 1996-03 | $-469 |
19 | Command | 99 North Rd, Brentwood, NH 03833-6613 | NH | 2001-07 | $2,045 |
20 | Communication Workers Of America, 1400 Local | 155 West Rd, Portsmouth, NH 03801-5654 | NH | 1950-11 | $846,155 |
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