DIBNER CHARITABLE TRUST OFMASSACHUSETTS: Form 990PF, tax year 2024
View the entire original 990 at ProPublica ↗
- Organization
- DIBNER CHARITABLE TRUST OFMASSACHUSETTS (EIN 20-5112548)
- Tax period
- 2024-01-01 to 2024-12-31
- Filed
- 2025-11-12
- IRS object ID
- 202543169349100509
- Schema version
- 2024v5.2
- 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
- All Oth Prog Rltd Investments Sch
- Contractor Compensation Expln
- Depreciation Schedule
- Distribution From Corpus Election
- Expenditure Responsibility Stmt
- Investments Corp Bonds Schedule
- Investments Corp Stock Schedule
- Investments Other Schedule2
- 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 | 2025-11-12T04:37:59-06:00 | ReturnTs |
| Tax Period End | 2024-12-31 | 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 | 2024-01-01 | 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 | % GOLDMAN SACHS AYCO | InCareOfNm |
| Business Name Control | DIBN | BusinessNameControlTxt |
| Phone | 5188864000 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | c/o GOLDMAN SACHS AYCOPO 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 | 2025-10-30 | SignatureDt |
| Discuss With Paid Preparer | Yes (true) | DiscussWithPaidPreparerInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IRS Responsible Prty Info Curr | Yes (true) | IRSResponsiblePrtyInfoCurrInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | Christine DiIonna | PreparerPersonNm |
| PTIN | P00999533 | PTIN |
| Phone | 2127733000 | PhoneNum |
| Preparation | 2025-10-30 | PreparationDt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2024 | TaxYr |
| Build TS | 2025-03-06 01:10:19Z | BuildTS |
Form 990-PF IRS990PF
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Change | Yes (X) | AddressChangeInd |
| Organization501c3 Exempt PF | Yes (X) | Organization501c3ExemptPFInd |
| FMV Assets EOY | $20,437,544 | 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 | $51,731 | InterestOnSavRevAndExpnssAmt |
| Interest On Sav Net Invst Incm | $51,731 | InterestOnSavNetInvstIncmAmt |
| Dividends Rev And Expnss | $454,774 | DividendsRevAndExpnssAmt |
| Dividends Net Invst Incm | $454,774 | DividendsNetInvstIncmAmt |
| Net Gain Sale Ast Rev And Expnss | $549,439 | NetGainSaleAstRevAndExpnssAmt |
| Gross Sales Price | $5,648,114 | GrossSalesPriceAmt |
| Cap Gain Net Incm Net Invst Incm | $549,439 | CapGainNetIncmNetInvstIncmAmt |
| Other Income Rev And Expnss | $92,978 | OtherIncomeRevAndExpnssAmt |
| Other Income Net Invst Incm | $92,978 | OtherIncomeNetInvstIncmAmt |
| Total Rev And Expnss | $1,148,922 | TotalRevAndExpnssAmt |
| Total Net Invst Incm | $1,148,922 | TotalNetInvstIncmAmt |
| Comp Ofcr Dir Trst Rev And Expnss | $283,000 | CompOfcrDirTrstRevAndExpnssAmt |
| Comp Ofcr Dir Trst Net Invst Incm | $141,500 | CompOfcrDirTrstNetInvstIncmAmt |
| Comp Ofcr Dir Trst Dsbrs Chrtbl | $141,500 | CompOfcrDirTrstDsbrsChrtblAmt |
| Pension Empl Bnft Rev And Expnss | $20,811 | PensionEmplBnftRevAndExpnssAmt |
| Pension Empl Bnft Net Invst Incm | $10,406 | PensionEmplBnftNetInvstIncmAmt |
| Pension Empl Bnft Dsbrs Chrtbl | $10,405 | PensionEmplBnftDsbrsChrtblAmt |
| Accounting Fees Rev And Expnss | $42,809 | AccountingFeesRevAndExpnssAmt |
| Accounting Fees Net Invst Incm | $21,405 | AccountingFeesNetInvstIncmAmt |
| Accounting Fees Adj Net Incm | $0 | AccountingFeesAdjNetIncmAmt |
| Accounting Fees Chrtbl Prps | $21,404 | AccountingFeesChrtblPrpsAmt |
| Other Prof Fees Rev And Expnss | $136,749 | OtherProfFeesRevAndExpnssAmt |
| Other Prof Fees Net Invst Incm | $136,749 | OtherProfFeesNetInvstIncmAmt |
| Taxes Rev And Expnss | $14,437 | TaxesRevAndExpnssAmt |
| Taxes Net Invst Incm | $5,437 | TaxesNetInvstIncmAmt |
| Other Expenses Rev And Expnss | $553 | OtherExpensesRevAndExpnssAmt |
| Other Expenses Net Invst Incm | $85 | OtherExpensesNetInvstIncmAmt |
| Other Expenses Dsbrs Chrtbl | $465 | OtherExpensesDsbrsChrtblAmt |
| Tot Opr Expenses Rev And Expnss | $498,359 | TotOprExpensesRevAndExpnssAmt |
| Tot Opr Expenses Net Invst Incm | $315,582 | TotOprExpensesNetInvstIncmAmt |
| Tot Opr Expenses Adj Net Incm | $0 | TotOprExpensesAdjNetIncmAmt |
| Tot Opr Expenses Dsbrs Chrtbl | $173,774 | TotOprExpensesDsbrsChrtblAmt |
| Contri Paid Rev And Expnss | $2,701,550 | ContriPaidRevAndExpnssAmt |
| Contri Paid Dsbrs Chrtbl | $2,701,550 | ContriPaidDsbrsChrtblAmt |
| Total Expenses Rev And Expnss | $3,199,909 | TotalExpensesRevAndExpnssAmt |
| Total Expenses Net Invst Incm | $315,582 | TotalExpensesNetInvstIncmAmt |
| Total Expenses Adj Net Incm | $0 | TotalExpensesAdjNetIncmAmt |
| Total Expenses Dsbrs Chrtbl | $2,875,324 | TotalExpensesDsbrsChrtblAmt |
| Excess Revenue Over Expenses | -$2,050,987 | ExcessRevenueOverExpensesAmt |
| Net Investment Income | $833,340 | NetInvestmentIncomeAmt |
| Adjusted Net Income | $0 | AdjustedNetIncomeAmt |
Form990 PF Balance Sheets Form990PFBalanceSheetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cash BOY | $51,998 | CashBOYAmt |
| Cash EOY | $0 | CashEOYAmt |
| Cash EOYFMV | $0 | CashEOYFMVAmt |
| Sav And Temp Cash Invst BOY | $2,485,775 | SavAndTempCashInvstBOYAmt |
| Sav And Temp Cash Invst EOY | $1,059,473 | SavAndTempCashInvstEOYAmt |
| Sav And Temp Cash Invst EOYFMV | $1,059,473 | SavAndTempCashInvstEOYFMVAmt |
| Corporate Stock BOY | $5,497,346 | CorporateStockBOYAmt |
| Corporate Stock EOY | $5,202,868 | CorporateStockEOYAmt |
| Corporate Stock EOYFMV | $7,584,257 | CorporateStockEOYFMVAmt |
| Corporate Bonds BOY | $1,506,191 | CorporateBondsBOYAmt |
| Corporate Bonds EOY | $1,293,112 | CorporateBondsEOYAmt |
| Corporate Bonds EOYFMV | $1,308,339 | CorporateBondsEOYFMVAmt |
| Other Investments BOY | $9,432,672 | OtherInvestmentsBOYAmt |
| Other Investments EOY | $9,365,517 | OtherInvestmentsEOYAmt |
| Other Investments EOYFMV | $10,485,475 | OtherInvestmentsEOYFMVAmt |
| Total Assets BOY | $18,973,982 | TotalAssetsBOYAmt |
| Total Assets EOY | $16,920,970 | TotalAssetsEOYAmt |
| Total Assets EOYFMV | $20,437,544 | TotalAssetsEOYFMVAmt |
| Other Liabilities BOY | $2,025 | OtherLiabilitiesBOYAmt |
| Other Liabilities EOY | $0 | OtherLiabilitiesEOYAmt |
| Total Liabilities BOY | $2,025 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $0 | TotalLiabilitiesEOYAmt |
| Org Does Not Follow FASB117 | Yes (X) | OrgDoesNotFollowFASB117Ind |
| Capital Stock BOY | $18,971,957 | CapitalStockBOYAmt |
| Capital Stock EOY | $16,920,970 | CapitalStockEOYAmt |
| Tot Net Ast Or Fund Balances BOY | $18,971,957 | TotNetAstOrFundBalancesBOYAmt |
| Tot Net Ast Or Fund Balances EOY | $16,920,970 | TotNetAstOrFundBalancesEOYAmt |
| Total Liabilities Net Ast BOY | $18,973,982 | TotalLiabilitiesNetAstBOYAmt |
| Total Liabilities Net Ast EOY | $16,920,970 | TotalLiabilitiesNetAstEOYAmt |
Chg In Net Assets Fund Balances ChgInNetAssetsFundBalancesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tot Net Ast Or Fund Balances BOY | $18,971,957 | TotNetAstOrFundBalancesBOYAmt |
| Excess Revenue Over Expenses | -$2,050,987 | ExcessRevenueOverExpensesAmt |
| Subtotal | $16,920,970 | SubtotalAmt |
| Tot Net Ast Or Fund Balances EOY | $16,920,970 | TotNetAstOrFundBalancesEOYAmt |
Cap Gains Loss Tx Invst Incm Detail CapGainsLossTxInvstIncmDetail
Cap Gains Loss Tx Invst Incm CapGainsLossTxInvstIncmGrp (40 entries)
| PropertyPropertyDesc | How AcquiredHowAcquiredCd | Gross Sales PriceGrossSalesPriceAmt | Gain Or LossGainOrLossAmt | Gains Minus Excess Or LossesGainsMinusExcessOrLossesAmt | Cost Or Other BasisCostOrOtherBasisAmt |
|---|---|---|---|---|---|
| GAINS THRU VINTAGE VII AIV OFFSHORE SCSP | P | $432 | $432 | $432 | |
| LOSS THRU WEST STREET CAPITAL PARTNERS VII PARALLEL LP | P | -$21,640 | -$21,640 | $21,640 | |
| LOSS THRU GS CAPITAL PARTNERS VI PARALLEL, L.P. | P | -$25,151 | -$25,151 | $25,151 | |
| GAINS THRU VINTAGE FUND V OFFSHORE | P | $5,462 | $5,462 | $5,462 | |
| GAINS THRU GS PRIVATE MIDDLE MARKET CREDIT II | P | $4,216 | $4,216 | $4,216 | |
| GAINS THRU VINTAGE VII OFFSHORE SCSP | P | $6,500 | $6,500 | $6,500 | |
| GAINS THRU VINTAGE VIII OFFSHORE SCSP | P | $29,101 | $29,101 | $29,101 | |
| GAINS THRU SILVER POINT DISTRESSED OPPS ACCESS O/S LP | P | $1,771 | $1,771 | $1,771 | |
| GAINS THRU BLACKSTONE RE PARTNERS IX ACCESS O/S | P | $1,419 | $1,419 | $1,419 | |
| LOSS THRU MT KELLETT CAP PTRS II ACCESS FD | P | -$97,777 | -$97,777 | $97,777 | |
| PUBLICLY TRADED SECURITIES - ML 2012 | $334,732 | $5,686 | $5,686 | $329,046 | |
| PUBLICLY TRADED SECURITIES - ML 2014 | $694,238 | -$39,414 | -$39,414 | $733,652 | |
| PUBLICLY TRADED SECURITIES - ML 2017 | $295,592 | $72,770 | $72,770 | $222,822 | |
| PUBLICLY TRADED SECURITIES - ML 2018 | $504,132 | $129,538 | $129,538 | $374,594 | |
| PUBLICLY TRADED SECURITIES - ML 2019 | $877,731 | $168,747 | $168,747 | $708,984 | |
| PUBLICLY TRADED SECURITIES - ML 2022 | $73,633 | $20,903 | $20,903 | $52,730 | |
| PUBLICLY TRADED SECURITIES - ML 2023 | $565,315 | $39,228 | $39,228 | $526,087 | |
| PUBLICLY TRADED SECURITIES - ML 2024 | $459,678 | $26,496 | $26,496 | $433,182 | |
| PUBLICLY TRADED SECURITIES - ML 2025 | $843,413 | $22,344 | $22,344 | $821,069 | |
| PUBLICLY TRADED SECURITIES - ML 2218 | $781,968 | $30,027 | $30,027 | $751,941 | |
| CAPITAL GAIN DIVIDENDS | P | $168,781 | |||
| CAPITAL GAIN DIVIDENDS | P | $168,781 | |||
| CAPITAL GAIN DIVIDENDS | P | $168,781 | |||
| CAPITAL GAIN DIVIDENDS | P | $168,781 | |||
| CAPITAL GAIN DIVIDENDS | P | $168,781 | |||
| CAPITAL GAIN DIVIDENDS | P | $168,781 | |||
| CAPITAL GAIN DIVIDENDS | P | $168,781 | |||
| CAPITAL GAIN DIVIDENDS | P | $168,781 | |||
| CAPITAL GAIN DIVIDENDS | P | $168,781 | |||
| CAPITAL GAIN DIVIDENDS | P | $168,781 | |||
| CAPITAL GAIN DIVIDENDS | P | $168,781 | |||
| CAPITAL GAIN DIVIDENDS | P | $168,781 | |||
| CAPITAL GAIN DIVIDENDS | P | $168,781 | |||
| CAPITAL GAIN DIVIDENDS | P | $168,781 | |||
| CAPITAL GAIN DIVIDENDS | P | $168,781 | |||
| CAPITAL GAIN DIVIDENDS | P | $168,781 | |||
| CAPITAL GAIN DIVIDENDS | P | $168,781 | |||
| CAPITAL GAIN DIVIDENDS | P | $168,781 | |||
| CAPITAL GAIN DIVIDENDS | P | $168,781 | |||
| CAPITAL GAIN DIVIDENDS | P | $168,781 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Capital Gain Net Income | $549,439 | CapitalGainNetIncomeAmt |
Excise Tax Based On Invst Incm ExciseTaxBasedOnInvstIncmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Investment Income Excise Tax | $11,583 | InvestmentIncomeExciseTaxAmt |
| Subtotal | $11,583 | SubtotalAmt |
| Tax Based On Investment Income | $11,583 | TaxBasedOnInvestmentIncomeAmt |
| Estimated Plus Ovpmt Incm Tx | $19,539 | EstimatedPlusOvpmtIncmTxAmt |
| Exempt Frgn Org Tax Wthld At Srce | $0 | ExemptFrgnOrgTaxWthldAtSrceAmt |
| Extsn Request Income Tax Paid | $12,000 | ExtsnRequestIncomeTaxPaidAmt |
| Total Payments And Credits | $31,539 | TotalPaymentsAndCreditsAmt |
| Form2220 Attached | Yes (X) | Form2220AttachedInd |
| Es Penalty | $0 | EsPenaltyAmt |
| Overpayment | $19,956 | OverpaymentAmt |
| Applied To ES Tax | $19,956 | 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 | GOLDMAN SACHS AYCO | 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 |
| Influence Legislation | false | InfluenceLegislationInd |
| Influence Election | false | InfluenceElectionInd |
| Grants To Individuals | false | GrantsToIndividualsInd |
| Grants To Organizations | Yes (true) | GrantsToOrganizationsInd |
| Noncharitable Purpose | false | NoncharitablePurposeInd |
| Transactions Fail To Qlfy As Exc | 0 | TransactionsFailToQlfyAsExcInd |
| Maintained Expenditure Rspns | Yes (true) | MaintainedExpenditureRspnsInd |
| 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 (3 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 GOLDMAN SACHS AYCOPO Box 15201 | Albany | NY | 122125201 | TRUSTEE | 3.0 | $132,500 | $0 | $0 |
| BRENT DIBNER | ||||||||
| c/o GOLDMAN SACHS AYCOPO Box 15201 | Albany | NY | 122125201 | TRUSTEE | 3.0 | $132,500 | $0 | $0 |
| STEVEN A MEYER | ||||||||
| c/o GOLDMAN SACHS AYCOPO Box 15201 | Albany | NY | 122125201 | TRUSTEE | 1.0 | $18,000 | $0 | $0 |
Compensation Of Hghst Pd Cntrct CompensationOfHghstPdCntrctGrp
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | MERRILL LYNCH | BusinessNameLine1Txt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 100 FEDERAL STREET 12TH FLOOR | AddressLine1Txt |
| City | BOSTON | CityNm |
| State Abbreviation | MA | StateAbbreviationCd |
| ZIP | 02110 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Service Type | INVESTMENT MGT | ServiceTypeTxt |
| Compensation | $125,331 | CompensationAmt |
Summary Of Direct Chrtbl Acty SummaryOfDirectChrtblActyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description1 | NONE | Description1Txt |
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 | $14,449,125 | AverageMonthlyFMVOfSecAmt |
| Average Monthly Cash Balances | $1,191,352 | AverageMonthlyCashBalancesAmt |
| FMV All Other Noncharitable Ast | $5,034,958 | FMVAllOtherNoncharitableAstAmt |
| Total FMV Of Unused Assets | $20,675,435 | TotalFMVOfUnusedAssetsAmt |
| Acquisition Indebtedness | $0 | AcquisitionIndebtednessAmt |
| Adjusted Total FMV Of Unused Ast | $20,675,435 | AdjustedTotalFMVOfUnusedAstAmt |
| Cash Deemed Charitable | $310,132 | CashDeemedCharitableAmt |
| Net Vl Noncharitable Assets | $20,365,303 | NetVlNoncharitableAssetsAmt |
| Minimum Investment Return | $1,018,265 | MinimumInvestmentReturnAmt |
Distributable Amount DistributableAmountGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Minimum Investment Return | $1,018,265 | MinimumInvestmentReturnAmt |
| Tax Based On Investment Income | $11,583 | TaxBasedOnInvestmentIncomeAmt |
| Total Tax | $11,583 | TotalTaxAmt |
| Distributable Before Adj | $1,006,682 | DistributableBeforeAdjAmt |
| Distributable Before Ded | $1,006,682 | DistributableBeforeDedAmt |
| Distributable As Adjusted | $1,006,682 | DistributableAsAdjustedAmt |
PF Qualifying Distributions PFQualifyingDistributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expenses And Contributions | $2,875,324 | 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 | $2,875,324 | QualifyingDistributionsAmt |
Undistributed Income UndistributedIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Distributable As Adjusted | $1,006,682 | DistributableAsAdjustedAmt |
| Undistributed Income PY | $446,758 | UndistributedIncomePYAmt |
| Prior Year1 | 2022 | PriorYear1Yr |
| Prior Year2 | 2021 | PriorYear2Yr |
| Prior Year3 | 2020 | PriorYear3Yr |
| Excess Distribution Cyov Yr1 | $0 | ExcessDistributionCyovYr1Amt |
| Total Excess Distribution Cyov | $0 | TotalExcessDistributionCyovAmt |
| Qualifying Distributions | $2,875,324 | QualifyingDistributionsAmt |
| Applied To Year1 | $446,758 | AppliedToYear1Amt |
| Treated As Distri From Corpus | $1,500,000 | TreatedAsDistriFromCorpusAmt |
| Applied To Current Year | $928,566 | AppliedToCurrentYearAmt |
| Remaining Distri From Corpus | $0 | RemainingDistriFromCorpusAmt |
| Excess Distri Cyov App CY Corpus | $0 | ExcessDistriCyovAppCYCorpusAmt |
| Excess Distribution Cyov App CY | $0 | ExcessDistributionCyovAppCYAmt |
| Total Corpus | $1,500,000 | TotalCorpusAmt |
| Undistributed Income CY | $78,116 | UndistributedIncomeCYAmt |
| Corpus Distri170b1 E Or4942g3 | $1,500,000 | CorpusDistri170b1EOr4942g3Amt |
| 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 ATTACHED | BusinessNameLine1Txt |
Recipient US Address RecipientUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | c/o GOLDMAN SACHS AYCO PO Box 1520 | 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 | $2,701,550 | Amt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Grant Or Contri Pd Dur Yr | $2,701,550 | 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 | $51,731 | ExclusionAmt |
Dividends And Interest From Sec Dtl DividendsAndInterestFromSecDtl
| Field | Value | IRS element (for citing) |
|---|---|---|
| Exclusion | 14 | ExclusionCd |
| Exclusion | $454,774 | 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 | $92,978 | ExclusionAmt |
Gain Sales Ast Oth Than Invntry GainSalesAstOthThanInvntryGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Exclusion | 18 | ExclusionCd |
| Exclusion | $549,439 | 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 | $1,148,922 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Income Producing Acty | $1,148,922 | TotalIncomeProducingActyAmt |
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 | $42,809 | Amt |
| Net Investment Income | $21,405 | NetInvestmentIncomeAmt |
| Disbursements Charitable Prps | $21,404 | DisbursementsCharitablePrpsAmt |
All Oth Prog Rltd Investments Sch AllOthProgRltdInvestmentsSch
All Other Program Related Invst AllOtherProgramRelatedInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | NONE | Desc |
Contractor Compensation Expln ContractorCompensationExpln
Contractor Comp Expln ContractorCompExplnGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contractor Person | MERRILL LYNCH | ContractorPersonNm |
| Explanation | PROVIDE INVESTMENT MANAGEMENT SERVICES | ExplanationTxt |
Depreciation Schedule DepreciationSchedule
Distribution From Corpus Election DistributionFromCorpusElection
| Field | Value | IRS element (for citing) |
|---|---|---|
| Election | Name: Nesher Charitable Trust EIN: 92-3104824 Election: Amounts Expended are treated as distributions out of corpus in order for a grantor foundation to obtain a qualifying distribution under section 4942(G)(3) and in accordance with expenditure responsibility requirements. Name: The Dibner Charitable Trust of Massachusetts III EIN: 92-3120294 Election: Amounts Expended are treated as distributions out of corpus in order for a grantor foundation to obtain a qualifying distribution under section 4942(G)(3) and in accordance with expenditure responsibility requirements. Name: The Dibner Charitable Trust of Massachusetts IV EIN:92-3078563 Election: Amounts Expended are treated as distributions out of corpus in order for a grantor foundation to obtain a qualifying distribution under section 4942(G)(3) and in accordance with expenditure responsibility requirements. | ElectionDesc |
Expenditure Responsibility Stmt ExpenditureResponsibilityStmt
Expenditure Responsibility ExpenditureResponsibilityGrp (3 entries)
| Address Line1USAddress/AddressLine1Txt | CityUSAddress/CityNm | State AbbreviationUSAddress/StateAbbreviationCd | ZIPUSAddress/ZIPCd | GrantGrantDt | GrantGrantAmt | Any Diversion By GranteeAnyDiversionByGranteeTxt | Dates Of Reports By GranteeDatesOfReportsByGranteeTxt | VerificationVerificationDt | Results Of VerificationResultsOfVerificationTxt |
|---|---|---|---|---|---|---|---|---|---|
| Nesher Charitable Trust | |||||||||
| 15 Yale Road | Needham | MA | 02492 | 2024-01-16 | $500,000 | NO | 12/31/2024 | 2024-12-31 | TO THE KNOWLEDGE OF THE FOUNDATION, AND BASED UPON THE REPORTS FURNISHED BY THE GRANT RECIPIENT, NO PART HAS BEEN USED FOR OTHER THAN ITS INTENDED PURPOSE. |
| The Dibner Charitable Trust of Massachus | |||||||||
| 801 South ST | Needham | MA | 02492 | 2024-01-16 | $500,000 | NO | 12/31/2024 | 2024-12-31 | TO THE KNOWLEDGE OF THE FOUNDATION, AND BASED UPON THE REPORTS FURNISHED BY THE GRANT RECIPIENT, NO PART HAS BEEN USED FOR OTHER THAN ITS INTENDED PURPOSE. |
| The Dibner Charitable Trust of Massachus | |||||||||
| 151 Laurel Road | Chestnut Hill | MA | 02467 | 2024-01-16 | $500,000 | NO | 12/31/2024 | 2024-12-31 | TO THE KNOWLEDGE OF THE FOUNDATION, AND BASED UPON THE REPORTS FURNISHED BY THE GRANT RECIPIENT, NO PART HAS BEEN USED FOR OTHER THAN ITS INTENDED PURPOSE. |
Investments Corp Bonds Schedule InvestmentsCorpBondsSchedule
Investments Corporate Bonds InvestmentsCorporateBondsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond | SEE ATTACHED | BondNm |
| EOY Book Value | $1,293,112 | EOYBookValueAmt |
| EOYFMV | $1,308,339 | EOYFMVAmt |
Investments Corp Stock Schedule InvestmentsCorpStockSchedule
Investments Corporate Stock InvestmentsCorporateStockGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Stock | SEE ATTACHED | StockNm |
| EOY Book Value | $5,202,868 | EOYBookValueAmt |
| EOYFMV | $7,584,257 | 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 | $9,365,517 | BookValueAmt |
| EOYFMV | $10,485,475 | EOYFMVAmt |
Other Expenses Schedule OtherExpensesSchedule
Other Expenses Schedule OtherExpensesScheduleGrp (4 entries)
| DescDesc | Revenue And Expenses Per BooksRevenueAndExpensesPerBooksAmt | Disbursements Charitable PrpsDisbursementsCharitablePrpsAmt | Net Investment IncomeNetInvestmentIncomeAmt |
|---|---|---|---|
| STATE FILING FEES | $250 | $250 | |
| BANK FEES | $215 | $215 | |
| NON DEDUCTIBLE EXPENSES | $3 | ||
| MISCELLANEOUS EXPENSES | $85 | $85 |
Other Income Schedule2 OtherIncomeSchedule2
Other Income Detail OtherIncomeDetail (5 entries)
| DescDesc | Revenue And Expenses Per BooksRevenueAndExpensesPerBooksAmt | Net Investment IncomeNetInvestmentIncomeAmt |
|---|---|---|
| PROFIT FROM REGULATED FUTURES CONTRACTS | $39,667 | $39,667 |
| PARTNERSHIP INCOME | $8,570 | $8,570 |
| PASSTHROUGH INCOME | $29,459 | $29,459 |
| ORIGINAL ISSUE DISCOUNT | $12,917 | $12,917 |
| CLASS ACTION RECOVERY | $2,365 | $2,365 |
Other Liabilities Schedule OtherLiabilitiesSchedule
Other Liabilities Detail OtherLiabilitiesDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | REGULATED FUTURES CONTRACTS | Desc |
| BOY Book Value | $2,025 | BOYBookValueAmt |
| EOY Book Value | $0 | EOYBookValueAmt |
Other Professional Fees Schedule OtherProfessionalFeesSchedule
Other Professional Fees Detail OtherProfessionalFeesDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Category | INVESTMENT MANAGEMENT FEES | CategoryTxt |
| Amt | $136,749 | Amt |
| Net Investment Income | $136,749 | NetInvestmentIncomeAmt |
Taxes Schedule TaxesSchedule
Taxes Detail TaxesDetail (2 entries)
| CategoryCategoryTxt | AmtAmt | Net Investment IncomeNetInvestmentIncomeAmt |
|---|---|---|
| FOREIGN TAXES PAID | $5,437 | $5,437 |
| EXCISE TAXES PAID | $9,000 |
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