DIBNER CHARITABLE TRUST OFMASSACHUSETTS: Form 990PF, tax year 2022
View the entire original 990 at ProPublica ↗
- Organization
- DIBNER CHARITABLE TRUST OFMASSACHUSETTS (EIN 20-5112548)
- Tax period
- 2022-01-01 to 2022-12-31
- Filed
- 2023-10-30
- IRS object ID
- 202323039349100402
- Schema version
- 2022v5.0
- 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
- Contractor Compensation Expln
- Depreciation Schedule
- Investments Corp Bonds Schedule
- Investments Corp Stock Schedule
- Investments Other Schedule2
- Legal Fees Schedule
- 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 | 2023-10-30T05:48:05-05:00 | ReturnTs |
| Tax Period End | 2022-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | ERNST & YOUNG US LLP | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | One Manhattan West | AddressLine1Txt |
| City | NEW YORK | CityNm |
| State Abbreviation | NY | StateAbbreviationCd |
| ZIP | 10001 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990PF | ReturnTypeCd |
| Tax Period Begin | 2022-01-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 205112548 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | The Dibner Charitable Trust of Massachusetts | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| In Care Of | % THE AYCO COMPANY LP | InCareOfNm |
| Business Name Control | DIBN | BusinessNameControlTxt |
| Phone | 5188864000 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | c/o Ayco Company LP PO Box 15201 | AddressLine1Txt |
| City | Albany | CityNm |
| State Abbreviation | NY | StateAbbreviationCd |
| ZIP | 122125201 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | brett dibner | PersonNm |
| Person Title | trustee | PersonTitleTxt |
| Phone | 5188864000 | PhoneNum |
| Signature | 2023-10-01 | SignatureDt |
| Discuss With Paid Preparer | Yes (true) | DiscussWithPaidPreparerInd |
Signing Officer SigningOfficerGrp
Person Full Name PersonFullName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person First | brett | PersonFirstNm |
| Person Last | dibner | PersonLastNm |
| Field | Value | IRS element (for citing) |
|---|---|---|
| SSN | 999009999 | SSN |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | CHRISTINE W DIIONNA | PreparerPersonNm |
| PTIN | P00999533 | PTIN |
| Phone | 2127733000 | PhoneNum |
| Preparation | 2023-10-01 | PreparationDt |
Additional Filer Information AdditionalFilerInformation
Trusted Customer TrustedCustomerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Trusted Customer | 2 | TrustedCustomerCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2022 | 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 | $21,037,778 | FMVAssetsEOYAmt |
| Method Of Accounting Cash | Yes (X) | MethodOfAccountingCashInd |
Analysis Of Revenue And Expenses AnalysisOfRevenueAndExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contri Rcvd Rev And Expnss | $0 | ContriRcvdRevAndExpnssAmt |
| Schedule B Not Required | Yes (X) | ScheduleBNotRequiredInd |
| Interest On Sav Rev And Expnss | $29,725 | InterestOnSavRevAndExpnssAmt |
| Interest On Sav Net Invst Incm | $29,725 | InterestOnSavNetInvstIncmAmt |
| Dividends Rev And Expnss | $448,938 | DividendsRevAndExpnssAmt |
| Dividends Net Invst Incm | $448,938 | DividendsNetInvstIncmAmt |
| Net Gain Sale Ast Rev And Expnss | $419,609 | NetGainSaleAstRevAndExpnssAmt |
| Gross Sales Price | $6,238,417 | GrossSalesPriceAmt |
| Cap Gain Net Incm Net Invst Incm | $419,609 | CapGainNetIncmNetInvstIncmAmt |
| Other Income Rev And Expnss | $39,171 | OtherIncomeRevAndExpnssAmt |
| Other Income Net Invst Incm | $39,171 | OtherIncomeNetInvstIncmAmt |
| Total Rev And Expnss | $937,443 | TotalRevAndExpnssAmt |
| Total Net Invst Incm | $937,443 | TotalNetInvstIncmAmt |
| Comp Ofcr Dir Trst Rev And Expnss | $265,000 | CompOfcrDirTrstRevAndExpnssAmt |
| Comp Ofcr Dir Trst Net Invst Incm | $132,500 | CompOfcrDirTrstNetInvstIncmAmt |
| Comp Ofcr Dir Trst Dsbrs Chrtbl | $132,500 | CompOfcrDirTrstDsbrsChrtblAmt |
| Pension Empl Bnft Rev And Expnss | $21,804 | PensionEmplBnftRevAndExpnssAmt |
| Pension Empl Bnft Net Invst Incm | $10,902 | PensionEmplBnftNetInvstIncmAmt |
| Pension Empl Bnft Dsbrs Chrtbl | $10,902 | PensionEmplBnftDsbrsChrtblAmt |
| Legal Fees Rev And Expnss | $283 | LegalFeesRevAndExpnssAmt |
| Legal Fees Net Invst Incm | $0 | LegalFeesNetInvstIncmAmt |
| Legal Fees Adj Net Incm | $0 | LegalFeesAdjNetIncmAmt |
| Legal Fees Dsbrs Chrtbl | $283 | LegalFeesDsbrsChrtblAmt |
| Accounting Fees Rev And Expnss | $61,927 | AccountingFeesRevAndExpnssAmt |
| Accounting Fees Net Invst Incm | $30,964 | AccountingFeesNetInvstIncmAmt |
| Accounting Fees Adj Net Incm | $0 | AccountingFeesAdjNetIncmAmt |
| Accounting Fees Chrtbl Prps | $30,963 | AccountingFeesChrtblPrpsAmt |
| Other Prof Fees Rev And Expnss | $151,564 | OtherProfFeesRevAndExpnssAmt |
| Other Prof Fees Net Invst Incm | $151,564 | OtherProfFeesNetInvstIncmAmt |
| Taxes Rev And Expnss | $30,098 | TaxesRevAndExpnssAmt |
| Taxes Net Invst Incm | $5,098 | TaxesNetInvstIncmAmt |
| Other Expenses Rev And Expnss | $16,842 | OtherExpensesRevAndExpnssAmt |
| Other Expenses Net Invst Incm | $16,315 | OtherExpensesNetInvstIncmAmt |
| Other Expenses Dsbrs Chrtbl | $527 | OtherExpensesDsbrsChrtblAmt |
| Tot Opr Expenses Rev And Expnss | $547,518 | TotOprExpensesRevAndExpnssAmt |
| Tot Opr Expenses Net Invst Incm | $347,343 | TotOprExpensesNetInvstIncmAmt |
| Tot Opr Expenses Adj Net Incm | $0 | TotOprExpensesAdjNetIncmAmt |
| Tot Opr Expenses Dsbrs Chrtbl | $175,175 | TotOprExpensesDsbrsChrtblAmt |
| Contri Paid Rev And Expnss | $1,113,200 | ContriPaidRevAndExpnssAmt |
| Contri Paid Dsbrs Chrtbl | $1,113,200 | ContriPaidDsbrsChrtblAmt |
| Total Expenses Rev And Expnss | $1,660,718 | TotalExpensesRevAndExpnssAmt |
| Total Expenses Net Invst Incm | $347,343 | TotalExpensesNetInvstIncmAmt |
| Total Expenses Adj Net Incm | $0 | TotalExpensesAdjNetIncmAmt |
| Total Expenses Dsbrs Chrtbl | $1,288,375 | TotalExpensesDsbrsChrtblAmt |
| Excess Revenue Over Expenses | -$723,275 | ExcessRevenueOverExpensesAmt |
| Net Investment Income | $590,100 | NetInvestmentIncomeAmt |
Form990 PF Balance Sheets Form990PFBalanceSheetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cash BOY | $87,673 | CashBOYAmt |
| Cash EOY | $5,241 | CashEOYAmt |
| Cash EOYFMV | $5,241 | CashEOYFMVAmt |
| Sav And Temp Cash Invst BOY | $2,271,941 | SavAndTempCashInvstBOYAmt |
| Sav And Temp Cash Invst EOY | $2,421,568 | SavAndTempCashInvstEOYAmt |
| Sav And Temp Cash Invst EOYFMV | $2,421,568 | SavAndTempCashInvstEOYFMVAmt |
| Corporate Stock BOY | $15,055,956 | CorporateStockBOYAmt |
| Corporate Stock EOY | $5,387,138 | CorporateStockEOYAmt |
| Corporate Stock EOYFMV | $6,272,819 | CorporateStockEOYFMVAmt |
| Corporate Bonds BOY | $0 | CorporateBondsBOYAmt |
| Corporate Bonds EOY | $1,189,145 | CorporateBondsEOYAmt |
| Corporate Bonds EOYFMV | $1,124,225 | CorporateBondsEOYFMVAmt |
| Other Investments BOY | $3,101,576 | OtherInvestmentsBOYAmt |
| Other Investments EOY | $10,807,818 | OtherInvestmentsEOYAmt |
| Other Investments EOYFMV | $11,213,925 | OtherInvestmentsEOYFMVAmt |
| Other Assets BOY | $10,919 | OtherAssetsBOYAmt |
| Other Assets EOY | $0 | OtherAssetsEOYAmt |
| Other Assets EOYFMV | $0 | OtherAssetsEOYFMVAmt |
| Total Assets BOY | $20,528,065 | TotalAssetsBOYAmt |
| Total Assets EOY | $19,810,910 | TotalAssetsEOYAmt |
| Total Assets EOYFMV | $21,037,778 | TotalAssetsEOYFMVAmt |
| Other Liabilities BOY | $0 | OtherLiabilitiesBOYAmt |
| Other Liabilities EOY | $6,120 | OtherLiabilitiesEOYAmt |
| Total Liabilities BOY | $0 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $6,120 | TotalLiabilitiesEOYAmt |
| Org Does Not Follow FASB117 | Yes (X) | OrgDoesNotFollowFASB117Ind |
| Capital Stock BOY | $20,528,065 | CapitalStockBOYAmt |
| Capital Stock EOY | $19,804,790 | CapitalStockEOYAmt |
| Tot Net Ast Or Fund Balances BOY | $20,528,065 | TotNetAstOrFundBalancesBOYAmt |
| Tot Net Ast Or Fund Balances EOY | $19,804,790 | TotNetAstOrFundBalancesEOYAmt |
| Total Liabilities Net Ast BOY | $20,528,065 | TotalLiabilitiesNetAstBOYAmt |
| Total Liabilities Net Ast EOY | $19,810,910 | TotalLiabilitiesNetAstEOYAmt |
Chg In Net Assets Fund Balances ChgInNetAssetsFundBalancesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tot Net Ast Or Fund Balances BOY | $20,528,065 | TotNetAstOrFundBalancesBOYAmt |
| Excess Revenue Over Expenses | -$723,275 | ExcessRevenueOverExpensesAmt |
| Subtotal | $19,804,790 | SubtotalAmt |
| Tot Net Ast Or Fund Balances EOY | $19,804,790 | TotNetAstOrFundBalancesEOYAmt |
Cap Gains Loss Tx Invst Incm Detail CapGainsLossTxInvstIncmDetail
Cap Gains Loss Tx Invst Incm CapGainsLossTxInvstIncmGrp (43 entries)
| PropertyPropertyDesc | Gross Sales PriceGrossSalesPriceAmt | Cost Or Other BasisCostOrOtherBasisAmt | Gain Or LossGainOrLossAmt | Gains Minus Excess Or LossesGainsMinusExcessOrLossesAmt | How AcquiredHowAcquiredCd |
|---|---|---|---|---|---|
| GS #39-2 - PUBLICLY TRADED SECURITIES | $411,834 | $436,366 | -$24,532 | -$24,532 | |
| GS VINTAGE FUND V OFFSHORE LP | $14,892 | $5,622 | $9,270 | $9,270 | P |
| VINTAGE VII OFFSHORE SCSP | $44,117 | $25,469 | $18,648 | $18,648 | P |
| VINTAGE VIII OFFSHORE SCSP | $65,863 | $29,839 | $36,024 | $36,024 | P |
| BLACKSTONE RE PTNRS IX ACCESS OFFSH | $23,868 | $11,685 | $12,183 | $12,183 | P |
| ML #006 - PUBLICLY TRADED SECURITIES | $183,311 | $200,000 | -$16,689 | -$16,689 | |
| ML #012 - PUBLICLY TRADED SECURITIES | $244,673 | $244,673 | |||
| ML #014 - PUBLICLY TRADED SECURITIES | $473,474 | $538,951 | -$65,477 | -$65,477 | |
| ML #017 - PUBLICLY TRADED SECURITIES | $329,900 | $346,121 | -$16,221 | -$16,221 | |
| ML #018 - PUBLICLY TRADED SECURITIES | $151,835 | $96,039 | $55,796 | $55,796 | |
| ML #019 - PUBLICLY TRADED SECURITIES | $706,384 | $689,640 | $16,744 | $16,744 | |
| ML #021 - PUBLICLY TRADED SECURITIES | $92,588 | $89,530 | $3,058 | $3,058 | |
| ML #022 - PUBLICLY TRADED SECURITIES | $58,151 | $39,230 | $18,921 | $18,921 | |
| ML #023 - PUBLICLY TRADED SECURITIES | $620,932 | $581,804 | $39,128 | $39,128 | |
| ML #024 - PUBLICLY TRADED SECURITIES | $326,523 | $317,957 | $8,566 | $8,566 | |
| ML #025 - PUBLICLY TRADED SECURITIES | $1,403,341 | $1,291,564 | $111,777 | $111,777 | |
| ML #218 - PUBLICLY TRADED SECURITIES | $912,135 | $867,796 | $44,339 | $44,339 | |
| ML #412 - PUBLICLY TRADED SECURITIES | $8,330 | $6,522 | $1,808 | $1,808 | |
| K-1 GS CAPITAL PTNRS VI LP | $13,564 | $0 | $13,564 | $13,564 | P |
| K-1 WEST STREET CAPITAL PARTNERS VII PARALLEL LP | $43,786 | $0 | $43,786 | $43,786 | P |
| K-1 WEST STREET CAPITAL PARTNERS VII PARALLEL B LP | $15,530 | $0 | $15,530 | $15,530 | P |
| CAPITAL GAIN DIVIDENDS | $93,386 | P | |||
| CAPITAL GAIN DIVIDENDS | $93,386 | P | |||
| CAPITAL GAIN DIVIDENDS | $93,386 | P | |||
| CAPITAL GAIN DIVIDENDS | $93,386 | P | |||
| CAPITAL GAIN DIVIDENDS | $93,386 | P | |||
| CAPITAL GAIN DIVIDENDS | $93,386 | P | |||
| CAPITAL GAIN DIVIDENDS | $93,386 | P | |||
| CAPITAL GAIN DIVIDENDS | $93,386 | P | |||
| CAPITAL GAIN DIVIDENDS | $93,386 | P | |||
| CAPITAL GAIN DIVIDENDS | $93,386 | P | |||
| CAPITAL GAIN DIVIDENDS | $93,386 | P | |||
| CAPITAL GAIN DIVIDENDS | $93,386 | P | |||
| CAPITAL GAIN DIVIDENDS | $93,386 | P | |||
| CAPITAL GAIN DIVIDENDS | $93,386 | P | |||
| CAPITAL GAIN DIVIDENDS | $93,386 | P | |||
| CAPITAL GAIN DIVIDENDS | $93,386 | P | |||
| CAPITAL GAIN DIVIDENDS | $93,386 | P | |||
| CAPITAL GAIN DIVIDENDS | $93,386 | P | |||
| CAPITAL GAIN DIVIDENDS | $93,386 | P | |||
| CAPITAL GAIN DIVIDENDS | $93,386 | P | |||
| CAPITAL GAIN DIVIDENDS | $93,386 | P | |||
| CAPITAL GAIN DIVIDENDS | $93,386 | P |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Capital Gain Net Income | $419,609 | CapitalGainNetIncomeAmt |
Excise Tax Based On Invst Incm ExciseTaxBasedOnInvstIncmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Investment Income Excise Tax | $8,202 | InvestmentIncomeExciseTaxAmt |
| Subtotal | $8,202 | SubtotalAmt |
| Tax Based On Investment Income | $8,202 | TaxBasedOnInvestmentIncomeAmt |
| Estimated Plus Ovpmt Incm Tx | $27,175 | EstimatedPlusOvpmtIncmTxAmt |
| Exempt Frgn Org Tax Wthld At Srce | $0 | ExemptFrgnOrgTaxWthldAtSrceAmt |
| Total Payments And Credits | $27,175 | TotalPaymentsAndCreditsAmt |
| Form2220 Attached | Yes (X) | Form2220AttachedInd |
| Es Penalty | $0 | EsPenaltyAmt |
| Overpayment | $18,973 | OverpaymentAmt |
| Applied To ES Tax | $18,973 | AppliedToESTaxAmt |
Statements Regarding Acty StatementsRegardingActyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Legislative Political Acty | false | LegislativePoliticalActyInd |
| More Than100 Spent | false | MoreThan100SpentInd |
| Form1120 POL Filed | false | Form1120POLFiledInd |
| Activities Not Previously Rpt | false | ActivitiesNotPreviouslyRptInd |
| Changes To Articles Or Bylaws | false | ChangesToArticlesOrBylawsInd |
| Unrelated Bus Incm Over Limit | false | UnrelatedBusIncmOverLimitInd |
| Organization Dissolved Etc | false | OrganizationDissolvedEtcInd |
| Section508e Rqr Satisfied | Yes (true) | Section508eRqrSatisfiedInd |
| At Least5000 In Assets | Yes (true) | AtLeast5000InAssetsInd |
| Org Report Or Register State | MA | OrgReportOrRegisterStateCd |
| Form990 PF Filed With Atty Gen | Yes (true) | Form990PFFiledWithAttyGenInd |
| Private Operating Foundation | false | PrivateOperatingFoundationInd |
| New Substantial Contributors | false | NewSubstantialContributorsInd |
| Own Controlled Entity | false | OwnControlledEntityInd |
| Donor Advised Fund | false | DonorAdvisedFundInd |
| Comply With Public Insp Rqr | Yes (true) | ComplyWithPublicInspRqrInd |
| Website Address | N/A | WebsiteAddressTxt |
Persons With Books Name PersonsWithBooksName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | THE AYCO COMPANY LP | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 5188864000 | PhoneNum |
Location Of Books US Address LocationOfBooksUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 100 COLISEUM DRIVE | AddressLine1Txt |
| City | COHOES | CityNm |
| State Abbreviation | NY | StateAbbreviationCd |
| ZIP | 12047 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Foreign Accounts Question | false | ForeignAccountsQuestionInd |
Statements Regarding Acty4720 StatementsRegardingActy4720Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Sale Or Exch Disqualified Prsn | false | SaleOrExchDisqualifiedPrsnInd |
| Brrw Or Lend Disqualified Prsn | false | BrrwOrLendDisqualifiedPrsnInd |
| Furn Goods Disqualified Prsn | false | FurnGoodsDisqualifiedPrsnInd |
| Pay Comp Disqualified Prsn | Yes (true) | PayCompDisqualifiedPrsnInd |
| Transfer Ast Disqualified Prsn | false | TransferAstDisqualifiedPrsnInd |
| Payment To Government Official | false | PaymentToGovernmentOfficialInd |
| Acts Fail To Qlfy As Exceptions | false | ActsFailToQlfyAsExceptionsInd |
| Uncorrected Prior Acts | false | UncorrectedPriorActsInd |
| Undistributed Income PY | false | UndistributedIncomePYInd |
| Business Holdings | false | BusinessHoldingsInd |
| Jeopardy Investments | false | JeopardyInvestmentsInd |
| Uncorrected PY Jeopardy Invst | false | UncorrectedPYJeopardyInvstInd |
| Influence Legislation | false | InfluenceLegislationInd |
| Influence Election | false | InfluenceElectionInd |
| Grants To Individuals | false | GrantsToIndividualsInd |
| Grants To Organizations | false | GrantsToOrganizationsInd |
| Noncharitable Purpose | false | NoncharitablePurposeInd |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | false | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | false | PayPremiumsPrsnlBnftCntrctInd |
| Prohibited Tax Shelter Trans | false | ProhibitedTaxShelterTransInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | false | 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 |
|---|---|---|---|---|---|---|---|---|
| RACHEL DIBNER | ||||||||
| c/o Ayco Company LP PO Box 15201 | Albany | NY | 122125201 | TRUSTEE | 3.0 | $132,500 | $0 | $0 |
| BRENT DIBNER | ||||||||
| c/o Ayco Company LP PO Box 15201 | Albany | NY | 122125201 | TRUSTEE | 3.0 | $132,500 | $0 | $0 |
Compensation Of Hghst Pd Cntrct CompensationOfHghstPdCntrctGrp (2 entries)
| Address Line1USAddress/AddressLine1Txt | CityUSAddress/CityNm | State AbbreviationUSAddress/StateAbbreviationCd | ZIPUSAddress/ZIPCd | Service TypeServiceTypeTxt | CompensationCompensationAmt |
|---|---|---|---|---|---|
| MERRILL LYNCH | |||||
| 100 FEDERAL STREET 12TH FLOOR | BOSTON | MA | 02110 | INVESTMENT MGT | $141,700 |
| THE AYCO COMPANY LP | |||||
| PO BOX 15201 | ALBANY | NY | 122125201 | ACCOUNTING & TAX | $61,927 |
Summary Of Direct Chrtbl Acty SummaryOfDirectChrtblActyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expenses1 | $0 | Expenses1Amt |
Sum Of Program Related Invst SumOfProgramRelatedInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description1 | NONE | Description1Txt |
Minimum Investment Return MinimumInvestmentReturnGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Average Monthly FMV Of Sec | $16,059,992 | AverageMonthlyFMVOfSecAmt |
| Average Monthly Cash Balances | $2,390,224 | AverageMonthlyCashBalancesAmt |
| FMV All Other Noncharitable Ast | $3,959,501 | FMVAllOtherNoncharitableAstAmt |
| Total FMV Of Unused Assets | $22,409,717 | TotalFMVOfUnusedAssetsAmt |
| Acquisition Indebtedness | $0 | AcquisitionIndebtednessAmt |
| Adjusted Total FMV Of Unused Ast | $22,409,717 | AdjustedTotalFMVOfUnusedAstAmt |
| Cash Deemed Charitable | $336,146 | CashDeemedCharitableAmt |
| Net Vl Noncharitable Assets | $22,073,571 | NetVlNoncharitableAssetsAmt |
| Minimum Investment Return | $1,103,679 | MinimumInvestmentReturnAmt |
Distributable Amount DistributableAmountGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Minimum Investment Return | $1,103,679 | MinimumInvestmentReturnAmt |
| Tax Based On Investment Income | $8,202 | TaxBasedOnInvestmentIncomeAmt |
| Total Tax | $8,202 | TotalTaxAmt |
| Distributable Before Adj | $1,095,477 | DistributableBeforeAdjAmt |
| Distributable Before Ded | $1,095,477 | DistributableBeforeDedAmt |
| Distributable As Adjusted | $1,095,477 | DistributableAsAdjustedAmt |
PF Qualifying Distributions PFQualifyingDistributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expenses And Contributions | $1,288,375 | ExpensesAndContributionsAmt |
| Program Related Invst Total | $0 | ProgramRelatedInvstTotalAmt |
| Charitable Assets Acquis Paid | $0 | CharitableAssetsAcquisPaidAmt |
| Set Aside Suitability Test | $0 | SetAsideSuitabilityTestAmt |
| Set Aside Cash Distri Test | $0 | SetAsideCashDistriTestAmt |
| Qualifying Distributions | $1,288,375 | QualifyingDistributionsAmt |
Undistributed Income UndistributedIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Distributable As Adjusted | $1,095,477 | DistributableAsAdjustedAmt |
| Undistributed Income PY | $914,431 | UndistributedIncomePYAmt |
| Prior Year1 | 2020 | PriorYear1Yr |
| Prior Year2 | 2019 | PriorYear2Yr |
| Prior Year3 | 2018 | PriorYear3Yr |
| Excess Distribution Cyov Yr1 | $0 | ExcessDistributionCyovYr1Amt |
| Total Excess Distribution Cyov | $0 | TotalExcessDistributionCyovAmt |
| Qualifying Distributions | $1,288,375 | QualifyingDistributionsAmt |
| Applied To Year1 | $914,431 | AppliedToYear1Amt |
| Applied To Current Year | $373,944 | AppliedToCurrentYearAmt |
| Remaining Distri From Corpus | $0 | RemainingDistriFromCorpusAmt |
| Excess Distri Cyov App CY Corpus | $0 | ExcessDistriCyovAppCYCorpusAmt |
| Excess Distribution Cyov App CY | $0 | ExcessDistributionCyovAppCYAmt |
| Total Corpus | $0 | TotalCorpusAmt |
| Undistributed Income CY | $721,533 | UndistributedIncomeCYAmt |
| Excess Distri Cyov To Next Yr | $0 | ExcessDistriCyovToNextYrAmt |
| Excess From Current Year | $0 | ExcessFromCurrentYearAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Private Operating Foundations | PrivateOperatingFoundationsGrp |
Supplementary Information SupplementaryInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributing Manager | NONE | ContributingManagerNm |
| Shareholder Manager | NONE | ShareholderManagerNm |
| Only Contri To Preselected | Yes (X) | OnlyContriToPreselectedInd |
Grant Or Contribution Pd Dur Yr GrantOrContributionPdDurYrGrp
Recipient Business Name RecipientBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | SEE ATTACHMENT | BusinessNameLine1Txt |
Recipient US Address RecipientUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | c/o The Ayco Co LP PO Box 15201 | AddressLine1Txt |
| City | Albany | CityNm |
| State Abbreviation | NY | StateAbbreviationCd |
| ZIP | 12212 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Recipient Relationship | NONE | RecipientRelationshipTxt |
| Recipient Foundation Status | PC | RecipientFoundationStatusTxt |
| Grant Or Contribution Purpose | GENERAL CHARITABLE PURPOSES | GrantOrContributionPurposeTxt |
| Amt | $1,113,200 | Amt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Grant Or Contri Pd Dur Yr | $1,113,200 | TotalGrantOrContriPdDurYrAmt |
Analysis Income Producing Acty AnalysisIncomeProducingActyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Fees Contracts From Govt Ag | FeesContractsFromGovtAgGrp | |
| Membership Dues And Assmnt | MembershipDuesAndAssmntGrp |
Int On Sav And Temp Cash Invst IntOnSavAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Exclusion | 14 | ExclusionCd |
| Exclusion | $29,725 | ExclusionAmt |
Dividends And Interest From Sec Dtl DividendsAndInterestFromSecDtl
| Field | Value | IRS element (for citing) |
|---|---|---|
| Exclusion | 14 | ExclusionCd |
| Exclusion | $448,938 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Net Rntl Incm Re Debt Fincd Prop | NetRntlIncmReDebtFincdPropGrp | |
| Net Rntl Incm Re Not Debt Fincd Prop | NetRntlIncmReNotDebtFincdProp | |
| Net Rental Income Personal Prop | NetRentalIncomePersonalPropGrp |
Other Investment Income OtherInvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Exclusion | 01 | ExclusionCd |
| Exclusion | $39,171 | ExclusionAmt |
Gain Sales Ast Oth Than Invntry GainSalesAstOthThanInvntryGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Exclusion | 18 | ExclusionCd |
| Exclusion | $419,609 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Net Income Loss From Special Evt | NetIncomeLossFromSpecialEvtGrp | |
| Gross Profit Loss Sls Of Invntry | GrossProfitLossSlsOfInvntryGrp |
Subtotals Incm Producing Acty SubtotalsIncmProducingActyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Exclusion | $937,443 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Income Producing Acty | $937,443 | TotalIncomeProducingActyAmt |
Rln Of Acty To Accom Of Exmpt Prps RlnOfActyToAccomOfExmptPrpsGrp
Rln Of Acty To Accom Of Exmpt Prps RlnOfActyToAccomOfExmptPrpsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Line Number | N/A | LineNumberTxt |
| Relationship Statement | NOT APPLICABLE | RelationshipStatementTxt |
Trnsfr Trans Rln Nonchrtbl EO TrnsfrTransRlnNonchrtblEOGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Trnsfr Of Cash To Nonchrtbl EO | false | TrnsfrOfCashToNonchrtblEOInd |
| Trnsfr Other Asset Nonchrtbl EO | false | TrnsfrOtherAssetNonchrtblEOInd |
| Sales Or Exchanges Of Assets | false | SalesOrExchangesOfAssetsInd |
| Purchase Of Assets Nonchrtbl EO | false | PurchaseOfAssetsNonchrtblEOInd |
| Rental Of Facilities Oth Assets | false | RentalOfFacilitiesOthAssetsInd |
| Reimbursement Arrangements | false | ReimbursementArrangementsInd |
| Loans Or Loan Guarantees | false | LoansOrLoanGuaranteesInd |
| Performance Of Services Etc | false | PerformanceOfServicesEtcInd |
| Sharing Of Facilities Etc | false | SharingOfFacilitiesEtcInd |
| Relationships Nonchrtbl EO | false | RelationshipsNonchrtblEOInd |
Accounting Fees Schedule AccountingFeesSchedule
Accounting Fees Detail AccountingFeesDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Category | ACCOUNTING FEES | CategoryTxt |
| Amt | $61,927 | Amt |
| Net Investment Income | $30,964 | NetInvestmentIncomeAmt |
| Disbursements Charitable Prps | $30,963 | DisbursementsCharitablePrpsAmt |
Contractor Compensation Expln ContractorCompensationExpln
Contractor Comp Expln ContractorCompExplnGrp (2 entries)
| ExplanationExplanationTxt |
|---|
| MERRILL LYNCH |
| PROVIDE INVESTMENT MANAGEMENT SERVICES |
| THE AYCO COMPANY LP |
| PROVIDE ACCOUNTING SERVICES AND TAX RETURN PREPARATION |
Depreciation Schedule DepreciationSchedule
Investments Corp Bonds Schedule InvestmentsCorpBondsSchedule
Investments Corporate Bonds InvestmentsCorporateBondsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond | SEE ATTACHED | BondNm |
| EOY Book Value | $1,189,145 | EOYBookValueAmt |
| EOYFMV | $1,124,225 | EOYFMVAmt |
Investments Corp Stock Schedule InvestmentsCorpStockSchedule
Investments Corporate Stock InvestmentsCorporateStockGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Stock | SEE ATTACHED | StockNm |
| EOY Book Value | $5,387,138 | EOYBookValueAmt |
| EOYFMV | $6,272,819 | EOYFMVAmt |
Investments Other Schedule2 InvestmentsOtherSchedule2
Investments Other InvestmentsOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Category Or Item | SEE ATTACHED | CategoryOrItemTxt |
| Listed At Cost Or FMV | AT COST | ListedAtCostOrFMVCd |
| Book Value | $10,807,818 | BookValueAmt |
| EOYFMV | $11,213,925 | EOYFMVAmt |
Legal Fees Schedule LegalFeesSchedule
Legal Fees LegalFeesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Category | LEGAL FEES | CategoryTxt |
| Legal Fees | $283 | LegalFeesAmt |
| Disbursements Charitable Prps | $283 | DisbursementsCharitablePrpsAmt |
Other Assets Schedule OtherAssetsSchedule
Other Assets Schedule OtherAssetsScheduleGrp (2 entries)
| DescDesc | BOY Book ValueBOYBookValueAmt | EOY Book ValueEOYBookValueAmt | EOYFMVEOYFMVAmt |
|---|---|---|---|
| DIVIDEND RECEIVABLE | $3,552 | $0 | $0 |
| DISTRIBUTION RECEIVABLE | $7,367 | $0 | $0 |
Other Expenses Schedule OtherExpensesSchedule
Other Expenses Schedule OtherExpensesScheduleGrp (3 entries)
| DescDesc | Revenue And Expenses Per BooksRevenueAndExpensesPerBooksAmt | Disbursements Charitable PrpsDisbursementsCharitablePrpsAmt | Net Investment IncomeNetInvestmentIncomeAmt |
|---|---|---|---|
| DUES AND SUBSCRIPTIONS | $277 | $277 | |
| STATE FILING FEES | $250 | $250 | |
| BOND AMORTIZATION | $16,315 | $16,315 |
Other Income Schedule2 OtherIncomeSchedule2
Other Income Detail OtherIncomeDetail (4 entries)
| DescDesc | Revenue And Expenses Per BooksRevenueAndExpensesPerBooksAmt | Net Investment IncomeNetInvestmentIncomeAmt |
|---|---|---|
| PROFIT FROM REGULATED FUTURES CONTRACTS | $11,649 | $11,649 |
| PARTNERSHIP INCOME | $5,639 | $5,639 |
| PASSTHROUGH INCOME | $19,473 | $19,473 |
| OTHER PORTFOLIO INCOME | $2,410 | $2,410 |
Other Liabilities Schedule OtherLiabilitiesSchedule
Other Liabilities Detail OtherLiabilitiesDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | REGULATED FUTURES CONTRACTS | Desc |
| BOY Book Value | $0 | BOYBookValueAmt |
| EOY Book Value | $6,120 | EOYBookValueAmt |
Other Professional Fees Schedule OtherProfessionalFeesSchedule
Other Professional Fees Detail OtherProfessionalFeesDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Category | INVESTMENT MANAGEMENT FEES | CategoryTxt |
| Amt | $151,564 | Amt |
| Net Investment Income | $151,564 | NetInvestmentIncomeAmt |
Taxes Schedule TaxesSchedule
Taxes Detail TaxesDetail (2 entries)
| CategoryCategoryTxt | AmtAmt | Net Investment IncomeNetInvestmentIncomeAmt |
|---|---|---|
| EXCISE TAXES PAID | $25,000 | |
| FOREIGN TAXES PAID | $5,098 | $5,098 |