TRUST UW ELISHA V ASHTON C/O CHOATE HALL & STEWART: Form 990PF, tax year 2021
View the entire original 990 at ProPublica ↗
- Organization
- TRUST UW ELISHA V ASHTON C/O CHOATE HALL & STEWART (EIN 04-6016303)
- Tax period
- 2021-11-01 to 2022-10-31
- Filed
- 2023-09-05
- IRS object ID
- 202302489349101300
- Schema version
- 2021v4.2
- 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
- Expenditure Responsibility Stmt
- General Explanation Attachment
- Investments Corp Bonds Schedule
- Investments Corp Stock Schedule
- Investments Govt Obligations Sch
- Other Decreases Schedule
- Other Expenses Schedule
- Other Professional Fees Schedule
- Taxes Schedule
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2023-09-05T13:41:37-05:00 | ReturnTs |
| Tax Period End | 2022-10-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 010494526 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Baker Newman & Noyes | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO Box 507 | AddressLine1Txt |
| City | Portland | CityNm |
| State Abbreviation | ME | StateAbbreviationCd |
| ZIP | 04112 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990PF | ReturnTypeCd |
| Tax Period Begin | 2021-11-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 046016303 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Elisha V Ashton Trust UW | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | ELIS | BusinessNameControlTxt |
| Phone | 6172484760 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | Choate Hall Stewart LLP Two Int | AddressLine1Txt |
| City | Boston | CityNm |
| State Abbreviation | MA | StateAbbreviationCd |
| ZIP | 02110 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | Kristin T Abati | PersonNm |
| Person Title | Trustee | PersonTitleTxt |
| Phone | 6172484760 | PhoneNum |
| Signature | 2023-08-31 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
Signing Officer SigningOfficerGrp
Person Full Name PersonFullName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person First | Kristin | PersonFirstNm |
| Person Last | Abati | PersonLastNm |
| Field | Value | IRS element (for citing) |
|---|---|---|
| SSN | 999009999 | SSN |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | Nicholas E Porto | PreparerPersonNm |
| PTIN | P01310283 | PTIN |
| Phone | 6172484760 | PhoneNum |
| Preparation | 2023-08-31 | PreparationDt |
Additional Filer Information AdditionalFilerInformation
Trusted Customer TrustedCustomerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Trusted Customer | 3 | TrustedCustomerCd |
| Authentication Assurance Level | AAL1 | AuthenticationAssuranceLevelCd |
| Identity Assurance Level | IAL1 | IdentityAssuranceLevelCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2021 | TaxYr |
| Build TS | 2023-04-26 12:10:37Z | BuildTS |
Form 990-PF IRS990PF
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization501c3 Exempt PF | Yes (X) | Organization501c3ExemptPFInd |
| FMV Assets EOY | $16,998,418 | FMVAssetsEOYAmt |
| Method Of Accounting Cash | Yes (X) | MethodOfAccountingCashInd |
Analysis Of Revenue And Expenses AnalysisOfRevenueAndExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Schedule B Not Required | Yes (X) | ScheduleBNotRequiredInd |
| Interest On Sav Rev And Expnss | $25,488 | InterestOnSavRevAndExpnssAmt |
| Interest On Sav Net Invst Incm | $25,488 | InterestOnSavNetInvstIncmAmt |
| Dividends Rev And Expnss | $497,959 | DividendsRevAndExpnssAmt |
| Dividends Net Invst Incm | $497,959 | DividendsNetInvstIncmAmt |
| Net Gain Sale Ast Rev And Expnss | $196,267 | NetGainSaleAstRevAndExpnssAmt |
| Gross Sales Price | $6,155,804 | GrossSalesPriceAmt |
| Cap Gain Net Incm Net Invst Incm | $196,267 | CapGainNetIncmNetInvstIncmAmt |
| Total Rev And Expnss | $719,714 | TotalRevAndExpnssAmt |
| Total Net Invst Incm | $719,714 | TotalNetInvstIncmAmt |
| Comp Ofcr Dir Trst Rev And Expnss | $27,876 | CompOfcrDirTrstRevAndExpnssAmt |
| Comp Ofcr Dir Trst Net Invst Incm | $0 | CompOfcrDirTrstNetInvstIncmAmt |
| Comp Ofcr Dir Trst Dsbrs Chrtbl | $27,876 | CompOfcrDirTrstDsbrsChrtblAmt |
| Accounting Fees Rev And Expnss | $7,750 | AccountingFeesRevAndExpnssAmt |
| Accounting Fees Net Invst Incm | $3,875 | AccountingFeesNetInvstIncmAmt |
| Accounting Fees Chrtbl Prps | $3,875 | AccountingFeesChrtblPrpsAmt |
| Other Prof Fees Rev And Expnss | $114,727 | OtherProfFeesRevAndExpnssAmt |
| Other Prof Fees Net Invst Incm | $57,394 | OtherProfFeesNetInvstIncmAmt |
| Other Prof Fees Dsbrs Chrtbl | $57,333 | OtherProfFeesDsbrsChrtblAmt |
| Taxes Rev And Expnss | $18,173 | TaxesRevAndExpnssAmt |
| Taxes Net Invst Incm | $3,173 | TaxesNetInvstIncmAmt |
| Taxes Dsbrs Chrtbl | $0 | TaxesDsbrsChrtblAmt |
| Other Expenses Rev And Expnss | $755 | OtherExpensesRevAndExpnssAmt |
| Other Expenses Net Invst Incm | $630 | OtherExpensesNetInvstIncmAmt |
| Other Expenses Dsbrs Chrtbl | $125 | OtherExpensesDsbrsChrtblAmt |
| Tot Opr Expenses Rev And Expnss | $169,281 | TotOprExpensesRevAndExpnssAmt |
| Tot Opr Expenses Net Invst Incm | $65,072 | TotOprExpensesNetInvstIncmAmt |
| Tot Opr Expenses Dsbrs Chrtbl | $89,209 | TotOprExpensesDsbrsChrtblAmt |
| Contri Paid Rev And Expnss | $205,018 | ContriPaidRevAndExpnssAmt |
| Contri Paid Dsbrs Chrtbl | $205,018 | ContriPaidDsbrsChrtblAmt |
| Total Expenses Rev And Expnss | $374,299 | TotalExpensesRevAndExpnssAmt |
| Total Expenses Net Invst Incm | $65,072 | TotalExpensesNetInvstIncmAmt |
| Total Expenses Dsbrs Chrtbl | $294,227 | TotalExpensesDsbrsChrtblAmt |
| Excess Revenue Over Expenses | $345,415 | ExcessRevenueOverExpensesAmt |
| Net Investment Income | $654,642 | NetInvestmentIncomeAmt |
Form990 PF Balance Sheets Form990PFBalanceSheetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Sav And Temp Cash Invst BOY | $390,092 | SavAndTempCashInvstBOYAmt |
| Sav And Temp Cash Invst EOY | $842,435 | SavAndTempCashInvstEOYAmt |
| Sav And Temp Cash Invst EOYFMV | $842,435 | SavAndTempCashInvstEOYFMVAmt |
| US Government Obligations BOY | $3,251,559 | USGovernmentObligationsBOYAmt |
| US Government Obligations EOY | $3,797,403 | USGovernmentObligationsEOYAmt |
| US Govt Obligations EOYFMV | $3,797,403 | USGovtObligationsEOYFMVAmt |
| Corporate Stock BOY | $16,356,411 | CorporateStockBOYAmt |
| Corporate Stock EOY | $12,317,019 | CorporateStockEOYAmt |
| Corporate Stock EOYFMV | $12,317,019 | CorporateStockEOYFMVAmt |
| Corporate Bonds BOY | $314,303 | CorporateBondsBOYAmt |
| Corporate Bonds EOY | $41,561 | CorporateBondsEOYAmt |
| Corporate Bonds EOYFMV | $41,561 | CorporateBondsEOYFMVAmt |
| Total Assets BOY | $20,312,365 | TotalAssetsBOYAmt |
| Total Assets EOY | $16,998,418 | TotalAssetsEOYAmt |
| Total Assets EOYFMV | $16,998,418 | TotalAssetsEOYFMVAmt |
| Total Liabilities BOY | $0 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $0 | TotalLiabilitiesEOYAmt |
| Org Does Not Follow FASB117 | Yes (X) | OrgDoesNotFollowFASB117Ind |
| Capital Stock BOY | $20,312,365 | CapitalStockBOYAmt |
| Capital Stock EOY | $16,998,418 | 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 | $20,312,365 | TotNetAstOrFundBalancesBOYAmt |
| Tot Net Ast Or Fund Balances EOY | $16,998,418 | TotNetAstOrFundBalancesEOYAmt |
| Total Liabilities Net Ast BOY | $20,312,365 | TotalLiabilitiesNetAstBOYAmt |
| Total Liabilities Net Ast EOY | $16,998,418 | TotalLiabilitiesNetAstEOYAmt |
Chg In Net Assets Fund Balances ChgInNetAssetsFundBalancesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tot Net Ast Or Fund Balances BOY | $20,312,365 | TotNetAstOrFundBalancesBOYAmt |
| Excess Revenue Over Expenses | $345,415 | ExcessRevenueOverExpensesAmt |
| Other Increases | $0 | OtherIncreasesAmt |
| Subtotal | $20,657,780 | SubtotalAmt |
| Other Decreases | $3,659,362 | OtherDecreasesAmt |
| Tot Net Ast Or Fund Balances EOY | $16,998,418 | TotNetAstOrFundBalancesEOYAmt |
Cap Gains Loss Tx Invst Incm Detail CapGainsLossTxInvstIncmDetail
Cap Gains Loss Tx Invst Incm CapGainsLossTxInvstIncmGrp (2 entries)
| PropertyPropertyDesc | Gross Sales PriceGrossSalesPriceAmt | Cost Or Other BasisCostOrOtherBasisAmt | Gain Or LossGainOrLossAmt | Gains Minus Excess Or LossesGainsMinusExcessOrLossesAmt | How AcquiredHowAcquiredCd |
|---|---|---|---|---|---|
| Publicly Traded Securities | $5,893,548 | $5,959,537 | -$65,989 | -$65,989 | |
| Capital Gains Dividends | $262,256 | $262,256 | $262,256 | P |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Capital Gain Net Income | $196,267 | CapitalGainNetIncomeAmt |
Excise Tax Based On Invst Incm ExciseTaxBasedOnInvstIncmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Investment Income Excise Tax | $9,100 | InvestmentIncomeExciseTaxAmt |
| Tax Under Section511 | $0 | TaxUnderSection511Amt |
| Subtotal | $9,100 | SubtotalAmt |
| Subtitle A Tax | $0 | SubtitleATaxAmt |
| Tax Based On Investment Income | $9,100 | TaxBasedOnInvestmentIncomeAmt |
| Estimated Plus Ovpmt Incm Tx | $21,757 | 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 | $21,757 | TotalPaymentsAndCreditsAmt |
| Es Penalty | $0 | EsPenaltyAmt |
| Overpayment | $12,657 | OverpaymentAmt |
| Applied To ES Tax | $12,657 | AppliedToESTaxAmt |
| Refund | $0 | RefundAmt |
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 | 0 | UnrelatedBusIncmOverLimitInd |
| 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 | Choate Hall Stewart LLP | IndividualWithBooksNm |
| Phone | 6172484760 | PhoneNum |
Location Of Books US Address LocationOfBooksUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | Two International Place | AddressLine1Txt |
| City | Boston | CityNm |
| State Abbreviation | MA | StateAbbreviationCd |
| ZIP | 02110 | 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 | Yes (1) | GrantsToOrganizationsInd |
| Noncharitable Purpose | 0 | NoncharitablePurposeInd |
| Transactions Fail To Qlfy As Exc | Yes (1) | TransactionsFailToQlfyAsExcInd |
| Maintained Expenditure Rspns | Yes (1) | MaintainedExpenditureRspnsInd |
| 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 (2 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 |
|---|---|---|---|---|---|---|---|---|
| Richard K Nichols | ||||||||
| Choate Hall Stewart LLP Two Intl Pl | Boston | MA | 02110 | Trustee | 1.00 | $27,876 | $0 | $0 |
| Kristin T Abati | ||||||||
| Choate Hall Stewart LLP Two Intl Pl | Boston | MA | 02110 | Trustee | 1.00 | $0 | $0 | $0 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Comp Of Hghst Pd Empl Or NONE | NONE | CompOfHghstPdEmplOrNONETxt |
| Other Employee Paid Over50k | 0 | OtherEmployeePaidOver50kCnt |
Compensation Of Hghst Pd Cntrct CompensationOfHghstPdCntrctGrp
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Choate Hall & Stewart LLP | BusinessNameLine1Txt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | Two Intl Place | AddressLine1Txt |
| City | Boston | CityNm |
| State Abbreviation | MA | StateAbbreviationCd |
| ZIP | 02110 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Service Type | Investment, custody, & grant admn | ServiceTypeTxt |
| Compensation | $114,727 | CompensationAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| 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 | $17,848,238 | AverageMonthlyFMVOfSecAmt |
| Average Monthly Cash Balances | $723,407 | AverageMonthlyCashBalancesAmt |
| FMV All Other Noncharitable Ast | $0 | FMVAllOtherNoncharitableAstAmt |
| Total FMV Of Unused Assets | $18,571,645 | TotalFMVOfUnusedAssetsAmt |
| Reduction Claimed | $0 | ReductionClaimedAmt |
| Acquisition Indebtedness | $0 | AcquisitionIndebtednessAmt |
| Adjusted Total FMV Of Unused Ast | $18,571,645 | AdjustedTotalFMVOfUnusedAstAmt |
| Cash Deemed Charitable | $278,575 | CashDeemedCharitableAmt |
| Net Vl Noncharitable Assets | $18,293,070 | NetVlNoncharitableAssetsAmt |
| Minimum Investment Return | $914,654 | MinimumInvestmentReturnAmt |
Distributable Amount DistributableAmountGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Minimum Investment Return | $914,654 | MinimumInvestmentReturnAmt |
| Tax Based On Investment Income | $9,100 | TaxBasedOnInvestmentIncomeAmt |
| Total Tax | $9,100 | TotalTaxAmt |
| Distributable Before Adj | $905,554 | DistributableBeforeAdjAmt |
| Recoveries Qualfied Distri | $0 | RecoveriesQualfiedDistriAmt |
| Distributable Before Ded | $905,554 | DistributableBeforeDedAmt |
| Deduction From Distributable | $0 | DeductionFromDistributableAmt |
| Distributable As Adjusted | $905,554 | DistributableAsAdjustedAmt |
PF Qualifying Distributions PFQualifyingDistributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expenses And Contributions | $294,227 | ExpensesAndContributionsAmt |
| Program Related Invst Total | $0 | ProgramRelatedInvstTotalAmt |
| Qualifying Distributions | $294,227 | QualifyingDistributionsAmt |
Undistributed Income UndistributedIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Distributable As Adjusted | $905,554 | DistributableAsAdjustedAmt |
| Undistributed Income PY | $0 | UndistributedIncomePYAmt |
| Total For Prior Years | $0 | TotalForPriorYearsAmt |
| Excess Distribution Cyov Yr5 | $16,023 | ExcessDistributionCyovYr5Amt |
| Excess Distribution Cyov Yr4 | $32,655 | ExcessDistributionCyovYr4Amt |
| Excess Distribution Cyov Yr1 | $97,574 | ExcessDistributionCyovYr1Amt |
| Total Excess Distribution Cyov | $146,252 | TotalExcessDistributionCyovAmt |
| Qualifying Distributions | $294,227 | QualifyingDistributionsAmt |
| Applied To Year1 | $0 | AppliedToYear1Amt |
| Applied To Prior Years | $0 | AppliedToPriorYearsAmt |
| Treated As Distri From Corpus | $0 | TreatedAsDistriFromCorpusAmt |
| Applied To Current Year | $294,227 | AppliedToCurrentYearAmt |
| Remaining Distri From Corpus | $0 | RemainingDistriFromCorpusAmt |
| Excess Distri Cyov App CY Corpus | $146,252 | ExcessDistriCyovAppCYCorpusAmt |
| Excess Distribution Cyov App CY | $146,252 | ExcessDistributionCyovAppCYAmt |
| Total Corpus | $0 | TotalCorpusAmt |
| Prior Year Undistributed Incm | $0 | PriorYearUndistributedIncmAmt |
| Prior Year Deficiency Or Tax | $0 | PriorYearDeficiencyOrTaxAmt |
| Taxable1 | $0 | Taxable1Amt |
| Taxable2 | $0 | Taxable2Amt |
| Undistributed Income CY | $465,075 | UndistributedIncomeCYAmt |
| Corpus Distri170b1 E Or4942g3 | $0 | CorpusDistri170b1EOr4942g3Amt |
| Excess Distri Cyov From Yr5 | $0 | ExcessDistriCyovFromYr5Amt |
| Excess Distri Cyov To Next Yr | $0 | ExcessDistriCyovToNextYrAmt |
Supplementary Information SupplementaryInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Only Contri To Preselected | Yes (X) | OnlyContriToPreselectedInd |
Grant Or Contribution Pd Dur Yr GrantOrContributionPdDurYrGrp (17 entries)
| Address Line1RecipientUSAddress/AddressLine1Txt | CityRecipientUSAddress/CityNm | State AbbreviationRecipientUSAddress/StateAbbreviationCd | ZIPRecipientUSAddress/ZIPCd | Recipient RelationshipRecipientRelationshipTxt | Recipient Foundation StatusRecipientFoundationStatusTxt | Grant Or Contribution PurposeGrantOrContributionPurposeTxt | AmtAmt |
|---|---|---|---|---|---|---|---|
| Boston Children's Hospital | |||||||
| 300 Longwood Avenue | Boston | MA | 02115 | N/A | PC | General | $18,638 |
| Boston Fatherless & Widows Society | |||||||
| c/o Fiduciary Trust Co PO Box 5 | Boston | MA | 02205 | N/A | PF | General | $9,319 |
| Boston Pilot's Relief Society | |||||||
| 256 Marginal Street Building 11 | East Boston | MA | 02128 | N/A | NC | General | $9,319 |
| Boston Seaman's Friend Society Inc | |||||||
| 77 Broadway | Chelsea | MA | 02150 | N/A | PC | General | $9,319 |
| Dimock Community Health Center | |||||||
| 55 Dimock Street | Roxbury | MA | 02119 | N/A | PC | General | $9,319 |
| Goddard House | |||||||
| 165 Chestnut Street | Brookline | MA | 02445 | N/A | PC | General | $9,319 |
| Managers of Boston Port & Seamen's Aid Society | |||||||
| 19 North Street | Salem | MA | 01970 | N/A | PF | General | $9,319 |
| Massachusetts Eye & Ear Infirmary | |||||||
| 243 Charles Street | Boston | MA | 02114 | N/A | PC | General | $9,319 |
| Massachusetts Medical Benevolent Society | |||||||
| 860 Winter Street Suite 2 | Waltham | MA | 024511414 | N/A | PC | General | $9,319 |
| Massachusetts Society for the Prevention of Cruelty to Animals | |||||||
| 350 South Huntington Avenue | Boston | MA | 02130 | N/A | PC | General | $9,319 |
| Rogerson Communities | |||||||
| 1 Florence Street | Roslindale | MA | 021313638 | N/A | PC | General | $9,319 |
| Rutland Corner Foundation | |||||||
| 2 Liberty Square No 500 | Boston | MA | 02109 | N/A | PF | General | $9,319 |
| The Boston Marine Society | |||||||
| 100 1st Avenue Suite 102 | Boston | MA | 02129 | N/A | NC | General | $9,319 |
| The Chickering Foundation | |||||||
| c/o Fiduciary Trust Co PO Box 5 | Boston | MA | 02205 | N/A | PF | General | $9,319 |
| The Fragment Society | |||||||
| 65 Anderson Street 1A | Boston | MA | 02114 | N/A | POF | General | $9,319 |
| The Home for Little Wanderers | |||||||
| 10 Guest Street Suite 3 | Boston | MA | 021352066 | N/A | PC | General | $46,595 |
| Tufts Medical Center | |||||||
| 750 Washington Street 231 | Boston | MA | 02111 | N/A | PC | General | $9,319 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Grant Or Contri Pd Dur Yr | $205,018 | TotalGrantOrContriPdDurYrAmt |
| Total Grant Or Contri Apprv Fut | $0 | TotalGrantOrContriApprvFutAmt |
Analysis Income Producing Acty AnalysisIncomeProducingActyGrp
Int On Sav And Temp Cash Invst IntOnSavAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Exclusion | 14 | ExclusionCd |
| Exclusion | $25,488 | ExclusionAmt |
Dividends And Interest From Sec Dtl DividendsAndInterestFromSecDtl
| Field | Value | IRS element (for citing) |
|---|---|---|
| Exclusion | 14 | ExclusionCd |
| Exclusion | $497,959 | ExclusionAmt |
Gain Sales Ast Oth Than Invntry GainSalesAstOthThanInvntryGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Exclusion | 18 | ExclusionCd |
| Exclusion | $196,267 | ExclusionAmt |
Subtotals Incm Producing Acty SubtotalsIncmProducingActyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Unrelated Business Taxbl Incm | $0 | UnrelatedBusinessTaxblIncmAmt |
| Exclusion | $719,714 | ExclusionAmt |
| Related Or Exempt Function Incm | $0 | RelatedOrExemptFunctionIncmAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Income Producing Acty | $719,714 | TotalIncomeProducingActyAmt |
Trnsfr Trans Rln Nonchrtbl EO TrnsfrTransRlnNonchrtblEOGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Trnsfr Of Cash To Nonchrtbl EO | Yes (1) | 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 |
Transfer Schedule Detail TransferScheduleDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Line Number | 1a(1) | LineNumberTxt |
| Involved | $18,638 | InvolvedAmt |
Noncharitable Exempt Org Name NoncharitableExemptOrgName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | The Boston Marine Society | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Transfers Trans And Shr Arrngm | The Elisha V. Ashton Trust awards grants to The Boston Marine Society, an unrelated 501(c)(4) social welfare organization. | TransfersTransAndShrArrngmDesc |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Relationships Nonchrtbl EO | 0 | RelationshipsNonchrtblEOInd |
Accounting Fees Schedule AccountingFeesSchedule
Accounting Fees Detail AccountingFeesDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Category | Tax Prep Fees | CategoryTxt |
| Amt | $7,750 | Amt |
| Net Investment Income | $3,875 | NetInvestmentIncomeAmt |
| Disbursements Charitable Prps | $3,875 | DisbursementsCharitablePrpsAmt |
Expenditure Responsibility Stmt ExpenditureResponsibilityStmt
Expenditure Responsibility ExpenditureResponsibilityGrp (7 entries)
| Address Line1USAddress/AddressLine1Txt | Address Line2USAddress/AddressLine2Txt | CityUSAddress/CityNm | State AbbreviationUSAddress/StateAbbreviationCd | ZIPUSAddress/ZIPCd | GrantGrantDt | GrantGrantAmt | Purpose Of GrantPurposeOfGrantTxt | Expended By GranteeExpendedByGranteeAmt | Any Diversion By GranteeAnyDiversionByGranteeTxt | Dates Of Reports By GranteeDatesOfReportsByGranteeTxt | VerificationVerificationDt | Results Of VerificationResultsOfVerificationTxt |
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Boston Fatherless & Widows Society | ||||||||||||
| c/o Sullivan Worcester LLP One Post | Office Squ | Boston | MA | 02109 | 2022-12-05 | $36,139 | For grants to needy women in the Boston area to assist them in meeting their expenses for food, housing, clothing and medical purposes. | $36,139 | No part of any grant has been used for other than its intended purpose. | March 2023 | 2023-03-01 | In March 2023, the trustees received a report from the grantee for all remaining grants still open through the period ending December 31, 2022. In addition to the report, the grantor requires acceptance by the grantee of the requirements imposed by section 4945(h) of the Internal Revenue Code and the regulations thereunder. |
| Rutland Corner Foundation fka Rutland Corner House | ||||||||||||
| c/o Grants Management Associates 2 | Liberty Square | Boston | MA | 02109 | 2022-12-05 | $54,866 | For grants to public charities for support programs for girls and young women of need. | $45,547 | No part of any grant has been used for other than its intended purpose. | May 2023 | 2023-05-01 | In May 2023, the trustees received a report from the grantee for all remaining grants still open through the period ending April 30, 2022. In addition to the report, the grantor requires acceptance by the grantee of the requirements imposed by section 4945(h) of the Internal Revenue Code and the regulations thereunder. |
| Managers of the Boston Port & Seaman's Aid Society | ||||||||||||
| c/o Weston Patrick 84 State Street | 11th Floor | Boston | MA | 021092299 | 2022-12-05 | $69,212 | For grants to maritime focused public charities and for expenses incurred in the operation of the Mariner House, a home at 11 North Square, Boston, MA providing low-cost, sober accommodation for qualified seafarers. | $0 | No part of any grant has been used for other than its intended purpose. | September 2021 | 2021-09-01 | The grantee has not yet provided a report for grants made during the tax period covered by this return. The trustees have been making diligent attempts to obtain the report with frequent requests. The trustees will continue their efforts until all reports are received. In addition to the report, the grantor requires acceptance by the grantee of the requirements imposed by section 4945(h) of the Internal Revenue Code and the regulations thereunder. |
| The Chickering Foundation fka Dedham Temporary Home for Women & Children | ||||||||||||
| c/o Fiduciary Trust Company 53 | State Street | Boston | MA | 02109 | 2022-12-05 | $9,319 | For grants to public charities for religious, charitable, scientific, literary or educational purposes or the prevention of cruelty to children or animals. | $9,319 | No part of any grant has been used for other than its intended purpose. | July 2023 | 2023-07-01 | In July 2023, the trustees received reports from the grantee for all remaining grants still open through the period ending December 31, 2022. In addition to the report, the grantor requires acceptance by the grantee of the requirements imposed by section 4945(h) of the Internal Revenue Code and the regulations thereunder. |
| The Fragment Society | ||||||||||||
| c/o Linda Lee Leahy Treasurer 60 | Denny Road | Chestnut Hill | MA | 02467 | 2022-12-05 | $36,139 | For grants to furnish indigent and needy people, primarily children, with clothing, bedding and other necessities. | $36,139 | No part of any grant has been used for other than its intended purpose. | August 2023 | 2023-08-01 | In August 2023, the trustees received a report and financial statements from the grantee for all remaining grants still open through the period ending February 28, 2023. In addition to the report, the grantor requires acceptance by the grantee of the requirements imposed by section 4945(h) of the Internal Revenue Code and the regulations thereunder. |
| Boston Marine Society | ||||||||||||
| c/o Lisa V Walsh Executive Director | 100 1st Ave | Boston | MA | 02129 | 2022-12-05 | $9,319 | For grants to public charities, including Maritime schools, and to needy individuals to assist them in meeting their expenses for food, housing, clothing and medical purposes. | $9,319 | No part of any grant has been used for other than its intended purpose. | July 2023 | 2023-07-01 | In July 2023, the trustees received a report from the grantee for all remaining grants still open through the period ending December 31, 2022. In addition to the report, the grantor requires acceptance by the grantee of the requirements imposed by section 4945(h) of the Internal Revenue Code and the regulations thereunder. |
| Boston Pilot's Relief Society | ||||||||||||
| 256 Marginal Street Building 11 | East Boston | MA | 02128 | 2022-12-05 | $9,319 | The society was incorporated by a special act of the legislature, Chapter 91 of the Acts of 1966, with the purpose of providing relief for sea pilots and their families | $9,319 | No part of any grant has been used for other than its intended purpose. | December 2022 | 2022-12-31 | In December 2022, the trustees received reports from the grantee for all remaining grants still open through the period ending December 31, 2022. The grantor requires acceptance by the grantee of the requirements imposed by section 4945(h) of the Internal Revenue Code and the regulations thereunder. | |
General Explanation Attachment GeneralExplanationAttachment
General Explanation GeneralExplanationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Identifier | Transitional Rule | IdentifierTxt |
| Form And Line Reference | Form 990-PF, Part VII-B, Line 5a(4) and 5b: | FormAndLineReferenceDesc |
| Medium Explanation | The Trust was established under the Will of Elisha V. Ashton, who died in 1884. Under the provisions of the Will, the Trustees are required to distribute the income of the Trust to a specific group of recipients, some of which are organizations that are not public charities described in sections 509(a)(1) or 509(a)(2) of the Code.Because of the transitional rule of Treasury Regulations 53.4945-5(f)(2)(ii), these distributions are not taxable expenditures. However, out of an abundance of caution and to confirm that all distributions are made exclusively for charitable purposes, the Trust nevertheless follows the expenditure responsibility rules of section 4945(h) of the Code to the extent possible, and therefore is, in this Statement 13, voluntarily providing the expenditure responsibility reports called for under section 4945(h)(3) of the Code. | MediumExplanationTxt |
Investments Corp Bonds Schedule InvestmentsCorpBondsSchedule
Investments Corporate Bonds InvestmentsCorporateBondsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond | 4792.874 units APHFX | BondNm |
| EOY Book Value | $41,561 | EOYBookValueAmt |
| EOYFMV | $41,561 | EOYFMVAmt |
Investments Corp Stock Schedule InvestmentsCorpStockSchedule
Investments Corporate Stock InvestmentsCorporateStockGrp (51 entries)
| StockStockNm | EOY Book ValueEOYBookValueAmt | EOYFMVEOYFMVAmt |
|---|---|---|
| 350 units APD | $88,207 | $88,207 |
| 450 units ECL | $70,682 | $70,682 |
| 225 units SHW | $50,632 | $50,632 |
| 1000 units CAT | $217,660 | $217,660 |
| 1000 units EXPD | $97,850 | $97,850 |
| 3500 units FAST | $170,240 | $170,240 |
| 1000 units RTX | $94,820 | $94,820 |
| 1000 units AMZN | $102,440 | $102,440 |
| 3500 units TJX | $252,350 | $252,350 |
| 3000 units KO | $179,550 | $179,550 |
| 600 units MKC | $47,184 | $47,184 |
| 2500 units PEP | $453,950 | $453,950 |
| 2500 units PG | $338,958 | $338,958 |
| 2700 units GOOG | $255,582 | $255,582 |
| 4000 units T | $74,030 | $74,030 |
| 2000 units VZ | $76,045 | $76,045 |
| 9000 units KMI | $163,080 | $163,080 |
| 600 units BRK/B | $177,054 | $177,054 |
| 2500 units CVS | $238,125 | $238,125 |
| 500 units IQV | $104,835 | $104,835 |
| 2500 units JNJ | $434,925 | $434,925 |
| 2500 units MRK | $253,000 | $253,000 |
| 400 units SYK | $91,696 | $91,696 |
| 3300 units AAPL | $506,022 | $506,022 |
| 2000 units ADP | $483,400 | $483,400 |
| 1500 units CSCO | $68,145 | $68,145 |
| 750 units FISV | $77,055 | $77,055 |
| 450 units GPN | $51,417 | $51,417 |
| 300 units INTU | $128,250 | $128,250 |
| 700 units MA | $230,069 | $230,069 |
| 800 units MSFT | $185,704 | $185,704 |
| 1300 units QCOM | $152,958 | $152,958 |
| 1500 units SO | $98,220 | $98,220 |
| 62274.719 units APHTX | $1,003,868 | $1,003,868 |
| 10655 units RSP | $1,487,012 | $1,487,012 |
| 11551.843 units PYODX | $355,219 | $355,219 |
| 12054.509 units POLIX | $425,042 | $425,042 |
| 6623 units SPYX | $619,449 | $619,449 |
| 2100 units PHR | $57,372 | $57,372 |
| 1961 units IJR | $192,021 | $192,021 |
| 200 units IWM | $36,666 | $36,666 |
| 700 units ACN | $199,514 | $199,514 |
| 1400 units ALC | $84,952 | $84,952 |
| 22932.122 units GSIMX | $372,188 | $372,188 |
| 500 units LIN | $148,675 | $148,675 |
| 800 units MDT | $69,872 | $69,872 |
| 11186.252 units MINIX | $442,976 | $442,976 |
| 1000 units NVO | $108,840 | $108,840 |
| 2979.80 units RTO | $92,195 | $92,195 |
| 31935.736 units WCMIX | $588,576 | $588,576 |
| 2013.909 units MICHX | $18,447 | $18,447 |
Investments Govt Obligations Sch InvestmentsGovtObligationsSch
| Field | Value | IRS element (for citing) |
|---|---|---|
| US Govt Obligations Book Vl EOY | $3,797,403 | USGovtObligationsBookVlEOYAmt |
| US Govt Obligations EOYFMV | $3,797,403 | USGovtObligationsEOYFMVAmt |
| State Local Sec Book Vl EOY | $0 | StateLocalSecBookVlEOYAmt |
| State Local Sec EOYFMV | $0 | StateLocalSecEOYFMVAmt |
Other Decreases Schedule OtherDecreasesSchedule
Other Decreases Detail OtherDecreasesDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | Unrealized Loss on Securities | Desc |
| Amt | $3,659,362 | Amt |
Other Expenses Schedule OtherExpensesSchedule
Other Expenses Schedule OtherExpensesScheduleGrp (2 entries)
| DescDesc | Revenue And Expenses Per BooksRevenueAndExpensesPerBooksAmt | Net Investment IncomeNetInvestmentIncomeAmt | Disbursements Charitable PrpsDisbursementsCharitablePrpsAmt |
|---|---|---|---|
| Commonwealth of Massachusetts - Filing Fee | $125 | $0 | $125 |
| Bond Premium Amortization | $630 | $630 | $0 |
Other Professional Fees Schedule OtherProfessionalFeesSchedule
Other Professional Fees Detail OtherProfessionalFeesDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Category | Investment & Trustee Fees | CategoryTxt |
| Amt | $114,727 | Amt |
| Net Investment Income | $57,394 | NetInvestmentIncomeAmt |
| Disbursements Charitable Prps | $57,333 | DisbursementsCharitablePrpsAmt |
Taxes Schedule TaxesSchedule
Taxes Detail TaxesDetail (2 entries)
| CategoryCategoryTxt | AmtAmt | Net Investment IncomeNetInvestmentIncomeAmt | Disbursements Charitable PrpsDisbursementsCharitablePrpsAmt |
|---|---|---|---|
| Excise Tax | $15,000 | $0 | $0 |
| Foreign Tax | $3,173 | $3,173 | $0 |