TRUST UW ELISHA V ASHTON C/O CHOATE HALL & STEWART: Form 990PF, tax year 2019
View the entire original 990 at ProPublica ↗
- Organization
- TRUST UW ELISHA V ASHTON C/O CHOATE HALL & STEWART (EIN 04-6016303)
- Tax period
- 2019-11-01 to 2020-10-31
- Filed
- 2021-09-10
- IRS object ID
- 202102539349100220
- Schema version
- 2019v5.2
- 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 Expenses Schedule
- Other Increases Schedule
- Other Professional Fees Schedule
- Taxes Schedule
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2021-09-10T14:32:01-05:00 | ReturnTs |
| Tax Period End | 2020-10-31 | 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 | 2019-11-01 | 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 | 2021-09-09 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | Nicholas E Porto | PreparerPersonNm |
| PTIN | P01310283 | PTIN |
| Phone | 6172484760 | PhoneNum |
| Preparation | 2021-09-09 | PreparationDt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2019 | TaxYr |
| Build TS | 2022-09-23 18:48:47Z | BuildTS |
Form 990-PF IRS990PF
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization501c3 Exempt PF | Yes (X) | Organization501c3ExemptPFInd |
| FMV Assets EOY | $17,071,505 | 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 | $1,105 | InterestOnSavRevAndExpnssAmt |
| Interest On Sav Net Invst Incm | $1,105 | InterestOnSavNetInvstIncmAmt |
| Dividends Rev And Expnss | $362,210 | DividendsRevAndExpnssAmt |
| Dividends Net Invst Incm | $362,210 | DividendsNetInvstIncmAmt |
| Net Gain Sale Ast Rev And Expnss | $279,382 | NetGainSaleAstRevAndExpnssAmt |
| Gross Sales Price | $5,649,080 | GrossSalesPriceAmt |
| Cap Gain Net Incm Net Invst Incm | $279,382 | CapGainNetIncmNetInvstIncmAmt |
| Total Rev And Expnss | $642,697 | TotalRevAndExpnssAmt |
| Total Net Invst Incm | $642,697 | TotalNetInvstIncmAmt |
| Comp Ofcr Dir Trst Rev And Expnss | $39,054 | CompOfcrDirTrstRevAndExpnssAmt |
| Comp Ofcr Dir Trst Net Invst Incm | $29,290 | CompOfcrDirTrstNetInvstIncmAmt |
| Comp Ofcr Dir Trst Dsbrs Chrtbl | $9,764 | CompOfcrDirTrstDsbrsChrtblAmt |
| Accounting Fees Rev And Expnss | $4,500 | AccountingFeesRevAndExpnssAmt |
| Accounting Fees Net Invst Incm | $2,250 | AccountingFeesNetInvstIncmAmt |
| Accounting Fees Chrtbl Prps | $2,250 | AccountingFeesChrtblPrpsAmt |
| Other Prof Fees Rev And Expnss | $103,432 | OtherProfFeesRevAndExpnssAmt |
| Other Prof Fees Net Invst Incm | $77,574 | OtherProfFeesNetInvstIncmAmt |
| Other Prof Fees Dsbrs Chrtbl | $25,858 | OtherProfFeesDsbrsChrtblAmt |
| Taxes Rev And Expnss | $26,761 | TaxesRevAndExpnssAmt |
| Taxes Net Invst Incm | $7,553 | TaxesNetInvstIncmAmt |
| Taxes Dsbrs Chrtbl | $0 | TaxesDsbrsChrtblAmt |
| Other Expenses Rev And Expnss | $1,144 | OtherExpensesRevAndExpnssAmt |
| Other Expenses Net Invst Incm | $1,019 | OtherExpensesNetInvstIncmAmt |
| Other Expenses Dsbrs Chrtbl | $125 | OtherExpensesDsbrsChrtblAmt |
| Tot Opr Expenses Rev And Expnss | $174,891 | TotOprExpensesRevAndExpnssAmt |
| Tot Opr Expenses Net Invst Incm | $117,686 | TotOprExpensesNetInvstIncmAmt |
| Tot Opr Expenses Dsbrs Chrtbl | $37,997 | TotOprExpensesDsbrsChrtblAmt |
| Contri Paid Rev And Expnss | $580,602 | ContriPaidRevAndExpnssAmt |
| Contri Paid Dsbrs Chrtbl | $580,602 | ContriPaidDsbrsChrtblAmt |
| Total Expenses Rev And Expnss | $755,493 | TotalExpensesRevAndExpnssAmt |
| Total Expenses Net Invst Incm | $117,686 | TotalExpensesNetInvstIncmAmt |
| Total Expenses Dsbrs Chrtbl | $618,599 | TotalExpensesDsbrsChrtblAmt |
| Excess Revenue Over Expenses | -$112,796 | ExcessRevenueOverExpensesAmt |
| Net Investment Income | $525,011 | NetInvestmentIncomeAmt |
Form990 PF Balance Sheets Form990PFBalanceSheetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Sav And Temp Cash Invst BOY | $276,101 | SavAndTempCashInvstBOYAmt |
| Sav And Temp Cash Invst EOY | $290,916 | SavAndTempCashInvstEOYAmt |
| Sav And Temp Cash Invst EOYFMV | $290,916 | SavAndTempCashInvstEOYFMVAmt |
| US Government Obligations BOY | $3,674,503 | USGovernmentObligationsBOYAmt |
| US Government Obligations EOY | $3,983,954 | USGovernmentObligationsEOYAmt |
| US Govt Obligations EOYFMV | $3,983,954 | USGovtObligationsEOYFMVAmt |
| Corporate Stock BOY | $11,654,958 | CorporateStockBOYAmt |
| Corporate Stock EOY | $12,425,440 | CorporateStockEOYAmt |
| Corporate Stock EOYFMV | $12,425,440 | CorporateStockEOYFMVAmt |
| Corporate Bonds BOY | $953,699 | CorporateBondsBOYAmt |
| Corporate Bonds EOY | $371,195 | CorporateBondsEOYAmt |
| Corporate Bonds EOYFMV | $371,195 | CorporateBondsEOYFMVAmt |
| Other Investments BOY | $260,568 | OtherInvestmentsBOYAmt |
| Other Investments EOY | $0 | OtherInvestmentsEOYAmt |
| Other Investments EOYFMV | $0 | OtherInvestmentsEOYFMVAmt |
| Total Assets BOY | $16,819,829 | TotalAssetsBOYAmt |
| Total Assets EOY | $17,071,505 | TotalAssetsEOYAmt |
| Total Assets EOYFMV | $17,071,505 | TotalAssetsEOYFMVAmt |
| Total Liabilities BOY | $0 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $0 | TotalLiabilitiesEOYAmt |
| Org Does Not Follow FASB117 | Yes (X) | OrgDoesNotFollowFASB117Ind |
| Capital Stock BOY | $16,819,829 | CapitalStockBOYAmt |
| Capital Stock EOY | $17,071,505 | 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 | $16,819,829 | TotNetAstOrFundBalancesBOYAmt |
| Tot Net Ast Or Fund Balances EOY | $17,071,505 | TotNetAstOrFundBalancesEOYAmt |
| Total Liabilities Net Ast BOY | $16,819,829 | TotalLiabilitiesNetAstBOYAmt |
| Total Liabilities Net Ast EOY | $17,071,505 | TotalLiabilitiesNetAstEOYAmt |
Chg In Net Assets Fund Balances ChgInNetAssetsFundBalancesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tot Net Ast Or Fund Balances BOY | $16,819,829 | TotNetAstOrFundBalancesBOYAmt |
| Excess Revenue Over Expenses | -$112,796 | ExcessRevenueOverExpensesAmt |
| Other Increases | $364,472 | OtherIncreasesAmt |
| Subtotal | $17,071,505 | SubtotalAmt |
| Other Decreases | $0 | OtherDecreasesAmt |
| Tot Net Ast Or Fund Balances EOY | $17,071,505 | 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 | $5,623,070 | $5,369,698 | $253,372 | $253,372 | |
| Capital Gains Dividends | $26,010 | $26,010 | $26,010 | P |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Capital Gain Net Income | $279,382 | CapitalGainNetIncomeAmt |
Qlfy Und Sect4940e Reduced Tax QlfyUndSect4940eReducedTaxGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Liable Section4942 Tax | 0 | LiableSection4942TaxInd |
| Adjusted Qlfy Distri Yr1 | $628,035 | AdjustedQlfyDistriYr1Amt |
| Net Vl Noncharitable Assets Yr1 | $16,116,128 | NetVlNoncharitableAssetsYr1Amt |
| Distribution Yr1 | 0.038969 | DistributionYr1Rt |
| Adjusted Qlfy Distri Yr2 | $831,916 | AdjustedQlfyDistriYr2Amt |
| Net Vl Noncharitable Assets Yr2 | $16,472,465 | NetVlNoncharitableAssetsYr2Amt |
| Distribution Yr2 | 0.050503 | DistributionYr2Rt |
| Adjusted Qlfy Distri Yr3 | $896,930 | AdjustedQlfyDistriYr3Amt |
| Net Vl Noncharitable Assets Yr3 | $16,094,356 | NetVlNoncharitableAssetsYr3Amt |
| Distribution Yr3 | 0.055729 | DistributionYr3Rt |
| Adjusted Qlfy Distri Yr4 | $878,654 | AdjustedQlfyDistriYr4Amt |
| Net Vl Noncharitable Assets Yr4 | $15,551,015 | NetVlNoncharitableAssetsYr4Amt |
| Distribution Yr4 | 0.056501 | DistributionYr4Rt |
| Adjusted Qlfy Distri Yr5 | $892,853 | AdjustedQlfyDistriYr5Amt |
| Net Vl Noncharitable Assets Yr5 | $16,572,664 | NetVlNoncharitableAssetsYr5Amt |
| Distribution Yr5 | 0.053875 | DistributionYr5Rt |
| Total Distribution | 0.255577 | TotalDistributionRt |
| Average Distribution | 0.051115 | AverageDistributionRt |
| Net Vl Noncharitable Assets | $16,696,337 | NetVlNoncharitableAssetsAmt |
| Adj Net Vl Noncharitable Assets | $853,433 | AdjNetVlNoncharitableAssetsAmt |
| Net Investment Income Pct | $5,250 | NetInvestmentIncomePctAmt |
| Adj Nonchrtbl Net Invst Incm Pct | $858,683 | AdjNonchrtblNetInvstIncmPctAmt |
| Qualifying Distributions | $618,599 | QualifyingDistributionsAmt |
Excise Tax Based On Invst Incm ExciseTaxBasedOnInvstIncmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Investment Income Excise Tax | $10,500 | InvestmentIncomeExciseTaxAmt |
| Tax Under Section511 | $0 | TaxUnderSection511Amt |
| Subtotal | $10,500 | SubtotalAmt |
| Subtitle A Tax | $0 | SubtitleATaxAmt |
| Tax Based On Investment Income | $10,500 | TaxBasedOnInvestmentIncomeAmt |
| Estimated Plus Ovpmt Incm Tx | $23,560 | EstimatedPlusOvpmtIncmTxAmt |
| Extsn Request Income Tax Paid | $0 | ExtsnRequestIncomeTaxPaidAmt |
| Backup Withholding Withheld | $0 | BackupWithholdingWithheldAmt |
| Total Payments And Credits | $23,560 | TotalPaymentsAndCreditsAmt |
| Es Penalty | $0 | EsPenaltyAmt |
| Overpayment | $13,060 | OverpaymentAmt |
| Applied To ES Tax | $13,060 | 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 | $39,054 | $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 | $103,432 | 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 | $16,512,094 | AverageMonthlyFMVOfSecAmt |
| Average Monthly Cash Balances | $438,502 | AverageMonthlyCashBalancesAmt |
| FMV All Other Noncharitable Ast | $0 | FMVAllOtherNoncharitableAstAmt |
| Total FMV Of Unused Assets | $16,950,596 | TotalFMVOfUnusedAssetsAmt |
| Reduction Claimed | $0 | ReductionClaimedAmt |
| Acquisition Indebtedness | $0 | AcquisitionIndebtednessAmt |
| Adjusted Total FMV Of Unused Ast | $16,950,596 | AdjustedTotalFMVOfUnusedAstAmt |
| Cash Deemed Charitable | $254,259 | CashDeemedCharitableAmt |
| Net Vl Noncharitable Assets | $16,696,337 | NetVlNoncharitableAssetsAmt |
| Minimum Investment Return | $834,817 | MinimumInvestmentReturnAmt |
Distributable Amount DistributableAmountGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Minimum Investment Return | $834,817 | MinimumInvestmentReturnAmt |
| Tax Based On Investment Income | $10,500 | TaxBasedOnInvestmentIncomeAmt |
| Total Tax | $10,500 | TotalTaxAmt |
| Distributable Before Adj | $824,317 | DistributableBeforeAdjAmt |
| Recoveries Qualfied Distri | $0 | RecoveriesQualfiedDistriAmt |
| Distributable Before Ded | $824,317 | DistributableBeforeDedAmt |
| Deduction From Distributable | $0 | DeductionFromDistributableAmt |
| Distributable As Adjusted | $824,317 | DistributableAsAdjustedAmt |
Qualifying Distri Part XII QualifyingDistriPartXIIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expenses And Contributions | $618,599 | ExpensesAndContributionsAmt |
| Program Related Invst Total | $0 | ProgramRelatedInvstTotalAmt |
| Qualifying Distributions | $618,599 | QualifyingDistributionsAmt |
| Pct Sect4940e Org Net Invst Incm | $0 | PctSect4940eOrgNetInvstIncmAmt |
| Adjusted Qualifying Distri | $618,599 | AdjustedQualifyingDistriAmt |
Undistributed Income UndistributedIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Distributable As Adjusted | $824,317 | DistributableAsAdjustedAmt |
| Undistributed Income PY | $0 | UndistributedIncomePYAmt |
| Total For Prior Years | $0 | TotalForPriorYearsAmt |
| Excess Distribution Cyov Yr5 | $164 | ExcessDistributionCyovYr5Amt |
| Excess Distribution Cyov Yr4 | $109,431 | ExcessDistributionCyovYr4Amt |
| Excess Distribution Cyov Yr3 | $112,146 | ExcessDistributionCyovYr3Amt |
| Excess Distribution Cyov Yr2 | $32,655 | ExcessDistributionCyovYr2Amt |
| Total Excess Distribution Cyov | $254,396 | TotalExcessDistributionCyovAmt |
| Qualifying Distributions | $618,599 | QualifyingDistributionsAmt |
| Applied To Year1 | $0 | AppliedToYear1Amt |
| Applied To Prior Years | $0 | AppliedToPriorYearsAmt |
| Treated As Distri From Corpus | $0 | TreatedAsDistriFromCorpusAmt |
| Applied To Current Year | $618,599 | AppliedToCurrentYearAmt |
| Remaining Distri From Corpus | $0 | RemainingDistriFromCorpusAmt |
| Excess Distri Cyov App CY Corpus | $205,718 | ExcessDistriCyovAppCYCorpusAmt |
| Excess Distribution Cyov App CY | $205,718 | ExcessDistributionCyovAppCYAmt |
| Total Corpus | $48,678 | TotalCorpusAmt |
| Prior Year Undistributed Incm | $0 | PriorYearUndistributedIncmAmt |
| Prior Year Deficiency Or Tax | $0 | PriorYearDeficiencyOrTaxAmt |
| Taxable1 | $0 | Taxable1Amt |
| Taxable2 | $0 | Taxable2Amt |
| Undistributed Income CY | $0 | UndistributedIncomeCYAmt |
| Corpus Distri170b1 E Or4942g3 | $0 | CorpusDistri170b1EOr4942g3Amt |
| Excess Distri Cyov From Yr5 | $0 | ExcessDistriCyovFromYr5Amt |
| Excess Distri Cyov To Next Yr | $48,678 | ExcessDistriCyovToNextYrAmt |
| Excess From Year3 | $16,023 | ExcessFromYear3Amt |
| Excess From Year2 | $32,655 | ExcessFromYear2Amt |
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 | $52,782 |
| Boston Fatherless & Widows Society | |||||||
| PO Box 55806 | Boston | MA | 02205 | N/A | PF | General | $26,391 |
| Boston Pilot's Relief Society | |||||||
| 256 Marginal Street Building 11 | East Boston | MA | 02128 | N/A | NC | General | $26,391 |
| Boston Seaman's Friend Society Inc | |||||||
| 77 Broadway | Chelsea | MA | 02150 | N/A | PC | General | $26,391 |
| Dimock Community Health Center | |||||||
| 55 Dimock Street | Roxbury | MA | 02119 | N/A | PC | General | $26,391 |
| Goddard House | |||||||
| 165 Chestnut Street | Brookline | MA | 02445 | N/A | PC | General | $26,391 |
| Managers of Boston Port & Seamen's Aid Society | |||||||
| 19 North Street | Salem | MA | 01970 | N/A | PF | General | $26,391 |
| Massachusetts Eye & Ear Infirmary | |||||||
| 243 Charles Street | Boston | MA | 02114 | N/A | PC | General | $26,391 |
| Massachusetts Medical Benevolent Society | |||||||
| 860 Winter Street Suite 2 | Waltham | MA | 024511414 | N/A | PC | General | $26,391 |
| Massachusetts Society for the Prevention of Cruelty to Animals | |||||||
| 350 South Huntington Avenue | Boston | MA | 02130 | N/A | PC | General | $26,391 |
| Rogerson Communities | |||||||
| 1 Florence Street | Roslindale | MA | 021313638 | N/A | PC | General | $26,391 |
| Rutland Corner Foundation | |||||||
| 2 Liberty Square No 500 | Boston | MA | 02109 | N/A | PF | General | $26,391 |
| The Boston Marine Society | |||||||
| 100 1st Avenue Suite 102 | Boston | MA | 02129 | N/A | NC | General | $26,391 |
| The Chickering Foundation | |||||||
| 175 Federal Street | Boston | MA | 021102289 | N/A | PF | General | $26,391 |
| The Fragment Society | |||||||
| 15 King Philip Street | South Dartmouth | MA | 02748 | N/A | POF | General | $26,391 |
| The Home for Little Wanderers | |||||||
| 10 Guest Street Suite 3 | Boston | MA | 021352066 | N/A | PC | General | $131,955 |
| Tufts Medical Center | |||||||
| 750 Washington Street 231 | Boston | MA | 02111 | N/A | PC | General | $26,391 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Grant Or Contri Pd Dur Yr | $580,602 | 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 | $1,105 | ExclusionAmt |
Div And Int From Sec Part VII DivAndIntFromSecPartVIIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Exclusion | 14 | ExclusionCd |
| Exclusion | $362,210 | ExclusionAmt |
Gain Sales Ast Oth Than Invntry GainSalesAstOthThanInvntryGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Exclusion | 18 | ExclusionCd |
| Exclusion | $279,382 | ExclusionAmt |
Subtotals Incm Producing Acty SubtotalsIncmProducingActyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Unrelated Business Taxbl Incm | $0 | UnrelatedBusinessTaxblIncmAmt |
| Exclusion | $642,697 | ExclusionAmt |
| Related Or Exempt Function Incm | $0 | RelatedOrExemptFunctionIncmAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Income Producing Acty | $642,697 | 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 | $26,391 | 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 | $4,500 | Amt |
| Net Investment Income | $2,250 | NetInvestmentIncomeAmt |
| Disbursements Charitable Prps | $2,250 | 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 Square | Boston | MA | 02109 | 2020-10-02 | $26,391 | For grants to needy women in the Boston area to assist them in meeting their expenses for food, housing, clothing and medical purposes. | $26,391 | No part of any grant has been used for other than its intended purpose. | March 2021 | 2021-03-01 | In March 2021, the trustees received a report from the grantee for all remaining grants still open through the period ending January 31, 2021. 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 Ste 500 | Boston | MA | 02109 | 2020-10-02 | $35,086 | For grants to public charities for support programs for girls and young women of need. | $20,740 | No part of any grant has been used for other than its intended purpose. | September 2021 | 2021-09-01 | In September 2021, the trustees received a report from the grantee for all remaining grants still open through the period ending April 30, 2020. 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 | 2020-10-02 | $35,086 | 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. | $20,740 | No part of any grant has been used for other than its intended purpose. | September 2021 | 2021-09-01 | In September 2021, the trustees received a report from the grantee for all remaining grants still open through the period ending September 30, 2020. 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 | 2020-10-02 | $26,391 | For grants to public charities for religious, charitable, scientific, literary or educational purposes or the prevention of cruelty to children or animals. | $26,391 | No part of any grant has been used for other than its intended purpose. | September 2021 | 2021-09-01 | On September 2021, the trustees received reports from the grantee for all remaining grants still open through the period ending December 31, 2020. 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 | 2020-10-02 | $35,086 | For grants to furnish indigent and needy people, primarily children, with clothing, bedding and other necessities. | $20,740 | No part of any grant has been used for other than its intended purpose. | October 2020 | 2020-10-31 | In October 2020, the trustees received a report and financial statements from the grantee for all remaining grants still open through the period ending September 30, 2020. 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 Avenue Suite 102 | Boston | MA | 02129 | 2020-10-02 | $35,086 | 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. | $20,740 | No part of any grant has been used for other than its intended purpose. | April 2021 | 2021-04-01 | In April 2021, the trustees received a report from the grantee for all remaining grants still open through the period ending September 30, 2020. 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 | 2020-10-02 | $26,391 | 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 | $26,391 | No part of any grant has been used for other than its intended purpose. | May 2021 | 2021-05-01 | In May 2021, the trustees received reports from the grantee for all remaining grants still open through the period ending December 31, 2020. 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 (3 entries)
| BondBondNm | EOY Book ValueEOYBookValueAmt | EOYFMVEOYFMVAmt |
|---|---|---|
| 4792.874 units Artisan High Yield Income Fund | $45,930 | $45,930 |
| 4165.813 units Diamond Hill Yield Fund | $47,074 | $47,074 |
| 31114.447 units Semper MBS Total Return Fund | $278,191 | $278,191 |
Investments Corp Stock Schedule InvestmentsCorpStockSchedule
Investments Corporate Stock InvestmentsCorporateStockGrp (52 entries)
| StockStockNm | EOY Book ValueEOYBookValueAmt | EOYFMVEOYFMVAmt |
|---|---|---|
| 57474.719 units Artisan Focus Fund | $1,010,980 | $1,010,980 |
| 14156.152 units Edgewood Growth Fund | $684,167 | $684,167 |
| 3360.000 units Invesco S&P 500 Equal Weight ETF | $361,234 | $361,234 |
| 17811.000 units SPDR S&P 500 Fossil Fuel Reserves Free ETF | $1,446,253 | $1,446,253 |
| 21283.333 units Spyglass Growth Fund | $376,715 | $376,715 |
| 8206.996 units GQG Partners International Opportunities Fund | $135,908 | $135,908 |
| 17272.055 units MFS International Intrinsic Value Fund | $870,857 | $870,857 |
| 44220.824 units WCM Focused International Growth Fund | $943,230 | $943,230 |
| 12136.962 units Matthews China Fund | $307,915 | $307,915 |
| 3109.321 units Matthews Pacific Tiger Fund | $98,565 | $98,565 |
| 450 units Ecolab Inc | $82,615 | $82,615 |
| 2000 units Carrier Global Corp | $66,940 | $66,940 |
| 1000 units Caterpillar Inc | $158,080 | $158,080 |
| 1000 units Emerson Electric Co | $64,790 | $64,790 |
| 1500 units Expeditors International of Washington | $132,555 | $132,555 |
| 3500 units Fastenal Co | $152,180 | $152,180 |
| 2000 units Raytheon Technologies Corp | $108,640 | $108,640 |
| 35 units Amazon.com Inc | $106,265 | $106,265 |
| 4000 units TJX Inc | $203,200 | $203,200 |
| 4000 units Coco-Cola Co | $192,240 | $192,240 |
| 300 units McCormick & Co Inc | $54,153 | $54,153 |
| 2800 units PepsiCo Inc | $373,212 | $373,212 |
| 3100 units Procter & Gamble Co | $427,461 | $427,461 |
| 135 units Alphabet Inc | $218,836 | $218,836 |
| 5300 units AT&T Inc | $145,962 | $145,962 |
| 2000 units Verizon Communications Inc | $115,235 | $115,235 |
| 3000 units Exxon Mobil Corp | $97,860 | $97,860 |
| 9000 units Kinder Morgan Inc | $109,462 | $109,462 |
| 800 units Berkshire Hathaway Inc | $161,520 | $161,520 |
| 1000 units State Street Corp | $58,900 | $58,900 |
| 2200 units CVS Health Corp | $124,498 | $124,498 |
| 250 units IQVIA Holdings Inc | $38,498 | $38,498 |
| 3700 units Johnson & Johnson | $507,307 | $507,307 |
| 4000 units Merk & Co Inc | $300,840 | $300,840 |
| 400 units Stryker Corp | $80,804 | $80,804 |
| 3500 units Apple Inc | $381,010 | $381,010 |
| 2000 units ADP Inc | $315,920 | $315,920 |
| 1500 units Cisco Systems Inc | $53,850 | $53,850 |
| 300 units Intuit Inc | $94,404 | $94,404 |
| 500 units Mastercard Inc | $144,480 | $144,480 |
| 800 units Microsoft Corp | $161,976 | $161,976 |
| 1300 units Qualcomm Inc | $160,368 | $160,368 |
| 1500 units Southern Co | $86,175 | $86,175 |
| 1200 units Phreesia Inc | $44,364 | $44,364 |
| 200 units iShares Russell 2000 ETF | $30,618 | $30,618 |
| 700 units Accenture PLC | $152,277 | $152,277 |
| 1400 units Alcon Inc | $79,576 | $79,576 |
| 600 units iShares Core MSCI EAFE ETF | $34,896 | $34,896 |
| 500 units Linde PLC | $110,170 | $110,170 |
| 2000 units Novartis AG | $156,160 | $156,160 |
| 1000 units Novo Nordisk A/S | $63,890 | $63,890 |
| 700 units iShares Core MSCI Emerging Markets ETF | $37,429 | $37,429 |
Investments Govt Obligations Sch InvestmentsGovtObligationsSch
| Field | Value | IRS element (for citing) |
|---|---|---|
| US Govt Obligations Book Vl EOY | $3,983,954 | USGovtObligationsBookVlEOYAmt |
| US Govt Obligations EOYFMV | $3,983,954 | USGovtObligationsEOYFMVAmt |
| State Local Sec Book Vl EOY | $0 | StateLocalSecBookVlEOYAmt |
| State Local Sec EOYFMV | $0 | StateLocalSecEOYFMVAmt |
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 | $1,019 | $1,019 | $0 |
Other Increases Schedule OtherIncreasesSchedule
Other Increases Detail OtherIncreasesDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | Unrealized Gain on Securities | Desc |
| Amt | $364,472 | Amt |
Other Professional Fees Schedule OtherProfessionalFeesSchedule
Other Professional Fees Detail OtherProfessionalFeesDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Category | Investment Fees | CategoryTxt |
| Amt | $103,432 | Amt |
| Net Investment Income | $77,574 | NetInvestmentIncomeAmt |
| Disbursements Charitable Prps | $25,858 | DisbursementsCharitablePrpsAmt |
Taxes Schedule TaxesSchedule
Taxes Detail TaxesDetail (2 entries)
| CategoryCategoryTxt | AmtAmt | Net Investment IncomeNetInvestmentIncomeAmt | Disbursements Charitable PrpsDisbursementsCharitablePrpsAmt |
|---|---|---|---|
| Excise Tax | $19,208 | $0 | $0 |
| Foreign Tax | $7,553 | $7,553 | $0 |