2023-06-15T15:49:40-05:00 2022-11-30 131655065 LUTZ AND CARR CPAS LLP 551 FIFTH AVENUE SUITE 400 NEW YORK NY 10176 990 2021-12-01 137049014 LUESTHER T MERTZ CHARITABLE TRUST LUES 2124751137 218 EAST 18TH STREET NEW YORK NY 10003 LARRY CONDON TRUSTEE 2124751137 2023-06-22 1 LARRY CONDON 999009999 LAUREN CRESCI P01268493 2126972299 3 AAL1 IAL1 2021 2023-04-26 12:10:37Z LARRY CONDON 218 EAST 18TH STREET NEW YORK NY 10003 2295349 0 X NOT APPLICABLE X 1991 NY SEE MISSION STATEMENT ON PAGE 2, PART III, LINE 1 2 0 0 0 1434144 0 0 0 0 0 2179114 2295349 0 0 2179114 2295349 114249566 3900000 0 0 1107549 354028 0 0 0 713057 377117 116070172 4631145 -113891058 -2335796 5999424 1408894 0 0 5999424 1408894 X THE TRUST IS A TESTAMENTARY CHARITABLE TRUST UNDER NEW YORK LAW AND IS A SO-CALLED "SUPPORTING ORGANIZATION" DESCRIBED IN SECTION 509(A)(3) OF THE INTERNAL REVENUE CODE. THE SOLE EXEMPT PURPOSE AND ACTIVITY OF THE TRUST IS TO SUPPORT DIRECTLY FOURTEEN PUBLICLY SUPPORTED CHARITIES WHICH ARE NAMED IN THE TRUST'S GOVERNING INSTRUMENT WHICH REQUIRES THAT ALL NET INCOME OF THE TRUST BE DISTRIBUTED TO PROVIDE ESSENTIAL SUPPORT FOR A SUBSTANTIAL PROGRAM OR ACTIVITY OF ONE OR MORE OF THE NAMED BENEFICIARY ORGANIZATIONS. DURING THE TRUST'S FISCAL YEAR ENDED NOVEMBER 30, 2022, DISTRIBUTIONS, ALL IN CASH, WERE MADE TO BENEFICIARY ORGANIZATIONS NAMED IN THE TRUST'S GOVERNING INSTRUMENT. 0 0 4131312 3900000 $3,900,000 IN DISTRIBUTIONS WERE PAID TO 11 OF THE 14 ORGANIZATIONS NAMED IN THE TRUST'S GOVERNING INSTRUMENT. 4131312 1 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 5 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 X 2 0 0 0 0 0 0 0 0 1 0 0 0 1 1 1 1 1 1 0 0 0 NY X LARRY E CONDON TRUSTEE 2124751137 218 EAST 18TH STREET NEW YORK NY 10003 LARRY E CONDON TRUSTEE 40.00 X 177014 0 0 GOLDEN BECKNER TRUSTEE 40.00 X 177014 0 0 354028 0 0 2 0 1 0 BLANK ROME LLP 1271 6TH AVENUE NEW YORK NY 10020 LEGAL SERVICES 166271 1 2278890 1434144 844746 16459 0 16459 16459 16459 2295349 0 1434144 861205 3900000 3900000 354028 177014 177014 166271 166271 96366 96366 3288 3288 75000 24482 50518 PROGRAM & ADMIN SERVICE 91342 29816 61526 FILING FEES 250 250 STATE UNRELATED BUSINES -55400 -55400 4631145 4131312 499833 0 5082096 491566 917328 917328 5999424 1408894 0 0 X 5999424 1408894 0 0 0 0 5999424 1408894 5999424 1408894 X -2335796 -2254734 X X 0 0 0 X X 14 AMERICAN CIVIL LIBERTIES UNION FOUNDATION 136213516 7 1 200000 0 BALLET TECH FOUNDATION INC 132773475 7 1 200000 0 CENTRAL PARK CONSERVANCY 133022855 7 1 210000 0 NEW YORK COMMUNITY TRUST AKA COMMUNITY FUNDS INC 133062214 8 1 0 0 THE JOYCE THEATER FOUNDATION 133038262 7 1 480000 0 LINCOLN CENTER FOR PERFORMING ARTS INC 131847137 7 1 360000 0 NATIONAL AUDUBON SOCIETY 131624102 7 1 130000 0 NATURAL RESOURCES DEFENSE COUNCIL 132654926 7 1 270000 0 THE NEW YORK BOTANICAL GARDEN 131693134 7 1 900000 0 NEW YORK SHAKESPEARE FESTIVAL 131844852 7 1 900000 0 PHOENIX HOUSE FOUNDATION INC (PHOENIX HOUSE DEVELOPMENT FUND) 133020609 7 1 0 0 ST FRANCIS HOSPITAL 112050523 3 1 0 0 STANFORD UNIVERSITY BOARD OF TRUSTEES OF THE LELAND STANFORDJR UNIVERSITY 941156365 2 1 70000 0 THIRTEENWNET EDUCATIONAL BROADCASTING CORP 131945149 7 1 180000 0 14 3900000 0 1 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 1 1 1 34685 2621 0 0 1555050 1705052 1589735 1707673 0 0 7159 3288 0 0 1582576 1704385 0 0 30078721 4135884 0 0 30078721 4135884 0 0 0 30078721 4135884 451181 62038 29627540 4073846 1036964 142585 0 0 1036964 142585 1582576 1345190 1036964 1345190 133433 1211757 3900000 0 783257 0 0 0 4683257 1800000 1211757 100.000000000000 1211757 0 0 0 0 20516777 115826828 136343605 0 1211757 0 135131848 4683257 0 4683257 0 0 139815105 0 0 19305020 115826828 4683257 PART IV, SECTION D, LINE 3 SUPPORTED ORGANIZATIONS AND AMOUNT OF SUPPORT RECEIVED FROM THE TRUST: NEW YORK BOTANICAL GARDEN(THE GARDEN) $900,000 NEW YORK SHAKESPEARE FESTIVAL (NYSF) $900,000 TOTAL CASH AWARDS $1,800,000 TOTAL AWARDS TO ATTENTIVE SUPPORTED ORGS $1,800,000 THE GARDEN THE TOTAL OF THE TRUST'S DISTRIBUTIONS TO THE GARDEN DURING THE TRUST'S 2021 TAX YEAR(ENDING 11/30/2022) REPRESENTS 19% OF ALL FOUNDATION SUPPORT RECEIVED BY THE GARDEN DURING THAT PERIOD. DURING THE PERIOD FROM DECEMBER 1, 2021 TO NOVEMBER 30, 2022, THE GARDEN RECEIVED $3,860,243 FROM FOUNDATIONS OTHER THAN THE TRUST AND $4,760,243 INCLUDING THE TRUST. THE DISTRIBUTIONS WERE MADE FOR THE FOLLOWING PURPOSES: --- SUPPORT FOR THE FUND FOR THE MERTZ LIBRARY; DIRECTOR OF MERTZ LIBRARY EXECUTIVE SEARCH; AND NYBG-WIDE TECHNOLOGY $900,000. THE PURPOSES WERE DEVELOPED BY REPRESENTATIVES OF THE TWO ORGANIZATIONS AS A PRODUCT OF THEIR CONTINUAL, CLOSE RELATIONSHIP WHICH IS MAINTAINED THROUGH FREQUENT INTERACTIONS, INCLUDING MEETINGS, TELEPHONE CONFERENCES, AND OTHER COMMUNICATIONS. ONE OF THE TRUSTEES OF THE TRUST SERVES ON THE EXECUTIVE COMMITTEE AND AS SENIOR VICE CHAIRMAN OF THE BOARD. ONE OF THE MAJOR FACILITIES OF THE GARDEN, THE LUESTHER T. MERTZ LIBRARY, IS NAMED FOR THE TRUST'S DONOR. SINCE THE INITIAL FUNDING OF THE TRUST, THE GARDEN HAS RECEIVED A TOTAL OF $80,304,941 IN CASH AND 17,100 SHARES OF PUBLISHERS CLEARING HOUSE LLC VALUED AT $31,405,269 FROM THE TRUST. AT THE END OF ITS 2021 TAX YEAR(ENDING 11/30/2022), THE TRUST HAD NO OUTSTANDING COMMITMENTS TO DISTRIBUTE TO THE GARDEN IN FUTURE TAX YEARS. LIKE ALL BENEFICIARIES OF THE TRUST, THE GARDEN RECEIVES ANNUALLY A DETAILED ACCOUNTING, IN THE NEW YORK SURROGATE'S COURT FORMAT, SETTING FORTH ALL ASSETS, INCOME AND DISBURSEMENTS OF THE TRUST AND ALL FINANCIAL TRANSACTIONS TO WHICH THE TRUST IS A PARTY. NYSF THE TOTAL OF THE TRUST'S DISTRIBUTIONS TO NYSF DURING THE TRUST'S 2021 TAX YEAR (ENDING 11/30/22) REPRESENTS OVER 12% OF ALL FOUNDATION SUPPORT RECEIVED BY NYSF DURING THAT PERIOD. DURING THE PERIOD FROM DECEMBER 1, 2021 TO NOVEMBER 30, 2022, NYSF RECEIVED $6,627,303 FROM FOUNDATIONS OTHER THAN THE TRUST AND $7,527,303 INCLUDING THE TRUST. THE DISTRIBUTIONS WERE MADE FOR THE FOLLOWING PURPOSES: ---GENERAL OPERATING SUPPORT DURING FISCAL YEAR 2023 ($900,000) THE PURPOSE WAS DEVELOPED BY REPRESENTATIVES OF THE TWO ORGANIZATIONS AS A PRODUCT OF THEIR CONTINUAL, CLOSE RELATIONSHIP WHICH IS MAINTAINED THROUGH FREQUENT INTERACTIONS, INCLUDING MEETINGS, TELEPHONE CONFERENCES, AND OTHER COMMUNICATIONS. IN ADDITION TO OTHER INTERACTIONS, THE EXECUTIVE DIRECTOR OF NYSF AND ONE OF THE TRUSTEES OF THE TRUST HAVE REGULARLY SCHEDULED MONTHLY MEETINGS. ONE OF NYSF'S PERFORMANCE SPACES AT ITS HEADQUARTERS BUILDING IS NAMED FOR THE TRUST'S DONOR WHO SERVED FOR SEVERAL YEARS AS CHAIRMAN OF THE BOARD OF NYSF. ONE OF THE TRUSTEES OF THE TRUST SERVED FOR SEVERAL YEARS AS VICE CHAIRMAN OF THE BOARD OF NYSF. SINCE THE INITIAL FUNDING OF THE TRUST, NYSF HAS RECEIVED A TOTAL OF $78,239,420 IN CASH AND 17,100 SHARES OF PUBLISHERS CLEARING HOUSE LLC VALUED AT $31,405,269 FROM THE TRUST. AT THE END OF ITS 2021 TAX YEAR (ENDING 11/30/2022), THE TRUST HAD NO OUTSTANDING COMMITMENTS TO DISTRIBUTE TO NYSF IN FUTURE TAX YEARS. LIKE ALL BENEFICIARIES OF THE TRUST, NYSF RECEIVES ANNUALLY A DETAILED ACCOUNTING IN THE NEW YORK SURROGATE'S COURT FORMAT, SETTING FORTH ALL ASSETS, INCOME AND DISBURSEMENTS OF THE TRUST AND ALL FINANCIAL TRANSACTIONS TO WHICH THE TRUST IS A PARTY. THE TRUST'S DISTRIBUTIONS TO NYBG AND NYSF CONSTITUTE 46.15% OF ALL DISTRIBUTIONS TO CHARITABLE BENEFICIARIES MADE DURING THE TRUST'S TAXABLE YEAR ENDED NOVEMBER 30, 2022. THE TRUSTEES BELIEVE THAT THE FACTS SET FORTH ABOVE SHOW THAT THE TRUST MEETS BOTH THE ATTENTIVENESS TEST AND THE RESPONSIVENESS TEST WITH RESPECT TO NYBG AND NYSF. 0 RETAINED & REVERSIONARY INTEREST- CONDON TR U/A LUESTHER T. MERTZ 2/10/82 917328 917328 1 AMERICAN CIVIL LIBERTIES UNION FOUNDATION 125 BROAD STREET 18TH FLOOR NEW YORK NY 10004 136213516 501(C)(3) 200000 0 SUPPORT FOR THE ACLU'S EXECUTIVE DEPARTMENT INITIATIVES, WHICH INCLUDE: ADVOCACY INSTITUTE; CREATION OF DEPUTY EXECUTIVE DIRECTOR FOR STRATEGY & CULTURE POSITION/OFFICE; AND PAULI MURRAY FELLOWSHIP. BALLET TECH FOUNDATION 890 BROADWAY NEW YORK NY 10003 132773475 501(C)(3) 200000 0 ESSENTIAL SUPPORT ASSOCIATED WITH CARRYING OUT BALLET TECH'S MISSION, INCLUDING PERFORMANCE-RELATED EXPENSES AT THE JOYCE THEATER DURING FISCAL YEARS 2026-2028. CENTRAL PARK CONSERVANCY 14 EAST 60TH STREET NEW YORK NY 10022 133022855 501(C)(3) 210000 0 GENERAL SUPPORT DURING FISCAL YEAR 2023. THE JOYCE THEATER FOUNDATION 175 8TH AVENUE NEW YORK NY 10011 133038262 501(C)(3) 480000 0 SUPPORT FOR INCREASED ARTISTS FEES AND EXPENSES ASSOCIATED WITH OFFERING LIVE MUSIC ACCOMPANIMENT FOR DANCE PRESENTATIONS; INSTITUTIONAL MARKETING EFFORTS DESIGNED TO ADDRESS DECREASED AUDIENCE SIZE; AND ENHANCED STAFF CAPACITY FOR UPCOMING CAPITAL PROJECTS. LINCOLN CENTER FOR THE PERFORMING ARTS INC 10 LINCOLN CENTER PLAZA NEW YORK NY 10023 131847137 501(C)(3) 360000 0 SUPPORT FOR LINCOLN CENTER THEATER'S PRODUCTIONS DURING FYE 6/30/23; GENERAL OPERATING EXPENSES AT LINCOLN CENTER EDUCATION; SUPPORT FOR THE CREATION OF NEW WORK AT THE NYCB DURING ITS 2025 FISCAL YEAR; AND GENERAL OPERATING EXPENSES AT LINCOLN CENTER FOR THE PERFORMING ARTS, INC. NATIONAL AUDUBON SOCIETY 225 VARICK STREET 7TH FLOOR NEW YORK NY 10014 131624102 501(C)(3) 130000 0 AUDUBON NEW YORK'S HEALTHY FOREST STRATEGY. NATURAL RESOURCES DEFENSE COUNCIL 420 WEST 20TH STREET 11TH FLOOR NEW YORK NY 10011 132654926 501(C)(3) 270000 0 SUPPORT FOR NRDC'S CLIMATE WORK AT LARGE DURING FISCAL YEAR 2023. NEW YORK BOTANICAL GARDEN 2900 SOUTHERN BOULEVARD BRONX NY 10458 131693134 501(C)(3) 900000 0 SUPPORT FOR THE FUND FOR THE MERTZ LIBRARY; DIRECTOR OF MERTZ LIBRARY EXECUTIVE SEARCH; AND NYBG-WIDE TECHNOLOGY. NEW YORK SHAKESPEARE FESTIVAL 425 LAFAYETTE STREET NEW YORK NY 100037087 131844852 501(C)(3) 900000 0 GENERAL OPERATING SUPPORT DURING FISCAL YEAR 2023. STANFORD UNIVERSITY POPULATION BIOLOGY GIFT FUND 450 SERA MALL STANFORD CA 94205 941156365 501(C)(3) 70000 0 SUPPORT FOR THE NATURAL CAPITAL PROJECT. THIRTEENWNET EDUCATIONAL BROADCASTING CORP 825 EIGHTH AVENUE NEW YORK NY 100197435 131945149 501(C)(3) 180000 0 SUPPORT FOR GREAT PERFORMANCES 2024-25 BROADCAST SEASONS AND DIGITAL TRANSFORMATION PROJECT. 11 PART I, LINE 2: REPRESENTATIVES OF THE TRUST ARE IN REGULAR CONTACT BY TELEPHONE, CORRESPONDENCE AND PERSONAL MEETINGS WITH REPRESENTATIVES OF BENEFICIARY ORGANIZATIONS. ALL TRUST DISTRIBUTIONS CARRY WITH THEM THE EXPRESS WRITTEN REQUIREMENT THAT THE RECIPIENT SUBMIT, AT ANNUAL OR MORE FREQUENT INTERVALS, WRITTEN NARRATIVE AND FINANCIAL REPORTS TO THE TRUST. MONITORING OF DISTRIBUTIONS INCLUDES REVIEW AND FOLLOW-UP OF SUCH REPORTS. 0 0 0 0 0 0 0 0 0 LARRY E CONDON TRUSTEE 177014 0 0 0 0 0 0 0 0 0 177014 0 0 0 GOLDEN BECKNER TRUSTEE 177014 0 0 0 0 0 0 0 0 0 177014 0 0 0 FORM 990, PART VI, SECTION A, LINE 8B THE TRUST DOES NOT HAVE ANY COMMITTEES. FORM 990, PART VI, SECTION B, LINE 11B ONE OF THE TRUSTEES REVIEWS THE 990 BEFORE THE FINAL VERSION IS PREPARED FOR HIS SIGNATURE AND FILING. FORM 990, PART VI, SECTION B, LINE 12C EACH TRUSTEE MUST ANNUALLY SIGN A DISCLOSURE STATEMENT WHICH AFFIRMS THAT THEY HAVE DISCLOSED ANY RELEVANT INFORMATION PERTAINING TO POTENTIAL CONFLICTS OF INTEREST. FORM 990, PART VI, SECTION B, LINE 15 THE TRUST HAS NO OFFICERS, DIRECTORS OR EMPLOYEES. THE TRUSTEES OF THE TRUST ARE ENTITLED TO RECEIVE TRUSTEES' COMMISSIONS ANNUALLY COMPUTED IN ACCORDANCE WITH A FIXED FORMULA SPECIFIED IN SECTION 2309 OF THE SURROGATE'S COURT PROCEDURE ACT OF THE STATE OF NEW YORK WHICH GOVERNS COMMISSIONS OF TRUSTEES UNDER WILLS OF PERSONS DYING AFTER AUGUST 31, 1956. NO CONTRIBUTIONS ARE MADE TO ANY EMPLOYEE BENEFIT PLANS ON BEHALF OF ANY TRUSTEE AND NO TRUSTEE RECEIVES ANY EXPENSE ACCOUNT, REIMBURSEMENT OR OTHER ALLOWANCES FROM THE TRUST. DURING THE FISCAL YEAR ENDED NOVEMBER 30, 2022, ALL PAYMENTS OF TRUSTEES' COMMISSIONS WERE MADE ON DECEMBER 23, 2021 AND WERE BASED, PURSUANT TO STATUTE, SOLELY ON THE AMOUNT OF TRUST INCOME COLLECTED DURING THE FISCAL YEAR ENDED NOVEMBER 30, 2021. FORM 990, PART VI, SECTION C, LINE 19 COPIES OF THE TRUST'S GOVERNING DOCUMENTS ARE AVAILABLE UPON REQUEST. FORM 990, PART XI, LINE 9: ADJUSTMENT TO OPENING NET ASSETS FOR CHANGE TO BASIS OF LLC HOLDING -2,254,734. FORM 990, PART XII, LINE 1 THE MODIFIED CASH BASIS IS USED IN PREPARATION OF THE FORM 990.