SAWYER KENSINGTON TRUST: Form 990PF, tax year 2011

View the entire original 990 at ProPublica ↗

Organization
SAWYER KENSINGTON TRUST (EIN 26-1290738)
Tax period
2011-01-01 to 2011-12-31
Filed
2012-05-15
IRS object ID
201221369349100422
Schema version
2011v1.2
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 ReturnHeader

FieldValueIRS element (for citing)
Timestamp2012-05-15T08:30:02-05:00Timestamp
Tax Period End Date2011-12-31TaxPeriodEndDate

Preparer Firm PreparerFirm

FieldValueIRS element (for citing)
EIN010372413EIN

Preparer Firm Business Name PreparerFirmBusinessName

FieldValueIRS element (for citing)
Business Name Line1CUMMINGS LAMONT & MCNAMEE PABusinessNameLine1

Preparer Firm US Address PreparerFirmUSAddress

FieldValueIRS element (for citing)
Address Line1ONE NEW HAMPSHIRE AVENUE SUITE 305AddressLine1
CityPORTSMOUTHCity
StateNHState
ZIP Code03801ZIPCode
FieldValueIRS element (for citing)
Return Type990PFReturnType
Tax Period Begin Date2011-01-01TaxPeriodBeginDate

Filer Filer

FieldValueIRS element (for citing)
EIN261290738EIN

Name Name

FieldValueIRS element (for citing)
Business Name Line1SAWYER KENSINGTON TRUSTBusinessNameLine1
FieldValueIRS element (for citing)
Name ControlSAWYNameControl
Phone6037720869Phone

US Address USAddress

FieldValueIRS element (for citing)
Address Line122 COTTAGE RDAddressLine1
CityKENSINGTONCity
StateNHState
ZIP Code03833ZIPCode

Officer Officer

FieldValueIRS element (for citing)
NameBRUCE CILLEY TRUSTEEName
TitleTRUSTEETitle
Phone6037720869Phone
Date Signed2012-05-14DateSigned
Authorize Third Party1AuthorizeThirdParty

Preparer Preparer

FieldValueIRS element (for citing)
NameMICHAEL ASSELIN CPAName
PTINP00166976PTIN
Phone6034306200Phone
FieldValueIRS element (for citing)
Tax Year2011TaxYear
Build TS2016-02-24 21:20:13ZBuildTS

Form 990-PF IRS990PF

FieldValueIRS element (for citing)
Exempt PFXExemptPF
FMV Assets EOY34337FMVAssetsEOY
Method Of Accounting CashXMethodOfAccountingCash

Analysis Of Revenue And Expenses AnalysisOfRevenueAndExpenses

FieldValueIRS element (for citing)
Contri Received Rev And Expnss14014ContriReceivedRevAndExpnss
Capital Gain Net Incm Net Invst Incm0CapitalGainNetIncmNetInvstIncm
Net STCG Adj Net Incm0NetSTCGAdjNetIncm
Other Income Rev And Expnss10101OtherIncomeRevAndExpnss
Other Income Net Invst Incm0OtherIncomeNetInvstIncm
Other Income Adj Net Incm10101OtherIncomeAdjNetIncm
Total Revenue And Expenses24115TotalRevenueAndExpenses
Total Net Investment Income0TotalNetInvestmentIncome
Total Adjusted Net Income10101TotalAdjustedNetIncome
Comp Ofcr Dir Trst Rev And Expnss0CompOfcrDirTrstRevAndExpnss
Comp Ofcr Dir Trst Net Invst Incm0CompOfcrDirTrstNetInvstIncm
Comp Ofcr Dir Trst Adj Net Incm0CompOfcrDirTrstAdjNetIncm
Comp Ofcr Dir Trst Dsbrs Chrtbl Prps0CompOfcrDirTrstDsbrsChrtblPrps
Accounting Fees Rev And Expnss365AccountingFeesRevAndExpnss
Accounting Fees Net Invst Incm0AccountingFeesNetInvstIncm
Accounting Fees Adj Net Incm0AccountingFeesAdjNetIncm
Accounting Fees Dsbrs Chrtbl Prps0AccountingFeesDsbrsChrtblPrps
Taxes Rev And Expnss75TaxesRevAndExpnss
Taxes Net Invst Incm0TaxesNetInvstIncm
Taxes Adj Net Incm0TaxesAdjNetIncm
Taxes Dsbrs Chrtbl Prps0TaxesDsbrsChrtblPrps
Other Expenses Rev And Expnss21605OtherExpensesRevAndExpnss
Other Expenses Net Invst Incm0OtherExpensesNetInvstIncm
Other Expenses Adj Net Incm0OtherExpensesAdjNetIncm
Other Expenses Dsbrs Chrtbl Prps21400OtherExpensesDsbrsChrtblPrps
Tot Opr Expenses Rev And Expnss22045TotOprExpensesRevAndExpnss
Tot Opr Expenses Net Invst Incm0TotOprExpensesNetInvstIncm
Tot Opr Expenses Adj Net Incm0TotOprExpensesAdjNetIncm
Tot Opr Expenses Dsbrs Chrtbl Prps21400TotOprExpensesDsbrsChrtblPrps
Contri Gifts Paid Rev And Expnss0ContriGiftsPaidRevAndExpnss
Contri Gifts Paid Dsbrs Chrtbl Prps0ContriGiftsPaidDsbrsChrtblPrps
Total Expenses Rev And Expnss22045TotalExpensesRevAndExpnss
Total Expenses Net Invst Incm0TotalExpensesNetInvstIncm
Total Expenses Adj Net Incm0TotalExpensesAdjNetIncm
Total Expenses Dsbrs Chrtbl Prps21400TotalExpensesDsbrsChrtblPrps
Excess Of Revenue Over Expenses2070ExcessOfRevenueOverExpenses
Net Investment Income0NetInvestmentIncome
Adjusted Net Income10101AdjustedNetIncome

Balance Sheets BalanceSheets

FieldValueIRS element (for citing)
Cash BOY32267CashBOY
Cash EOY34337CashEOY
Cash EOYFMV34337CashEOYFMV
Total Assets BOY32267TotalAssetsBOY
Total Assets EOY34337TotalAssetsEOY
Total Assets EOYFMV34337TotalAssetsEOYFMV
Total Liabilities BOY0TotalLiabilitiesBOY
Total Liabilities EOY0TotalLiabilitiesEOY
Org That Do Not Follow SFAS117XOrgThatDoNotFollowSFAS117
Capital Stock BOY0CapitalStockBOY
Capital Stock EOY0CapitalStockEOY
Paid In Or Capital Surplus BOY0PaidInOrCapitalSurplusBOY
Paid In Or Capital Surplus EOY0PaidInOrCapitalSurplusEOY
Retained Earnings BOY32267RetainedEarningsBOY
Retained Earnings EOY34337RetainedEarningsEOY
Total Net Assets BOY32267TotalNetAssetsBOY
Total Net Assets EOY34337TotalNetAssetsEOY
Total Liabilities Net Assets BOY32267TotalLiabilitiesNetAssetsBOY
Total Liabilities Net Assets EOY34337TotalLiabilitiesNetAssetsEOY

Changes In Net Assets Fund Balances ChangesInNetAssetsFundBalances

FieldValueIRS element (for citing)
Total Net Assets Fund Balances BOY32267TotalNetAssetsFundBalancesBOY
Excess Of Revenue Over Expenses2070ExcessOfRevenueOverExpenses
Other Increases0OtherIncreases
Subtotal34337Subtotal
Other Decreases0OtherDecreases
Total Net Assets Fund Balances EOY34337TotalNetAssetsFundBalancesEOY

Qlfy Und Sect4940e For Reduced Tax QlfyUndSect4940eForReducedTax

FieldValueIRS element (for citing)
Liable For4942 Tax0LiableFor4942Tax
Qualifying Distributions Year10QualifyingDistributionsYear1
Noncharitable Assets Year10NoncharitableAssetsYear1
Distribution Ratio Year10.0DistributionRatioYear1
Qualifying Distributions Year20QualifyingDistributionsYear2
Noncharitable Assets Year20NoncharitableAssetsYear2
Distribution Ratio Year20.0DistributionRatioYear2
Qualifying Distributions Year30QualifyingDistributionsYear3
Noncharitable Assets Year30NoncharitableAssetsYear3
Distribution Ratio Year30.0DistributionRatioYear3
Qualifying Distributions Year40QualifyingDistributionsYear4
Noncharitable Assets Year40NoncharitableAssetsYear4
Distribution Ratio Year40.0DistributionRatioYear4
Qualifying Distributions Year50QualifyingDistributionsYear5
Noncharitable Assets Year50NoncharitableAssetsYear5
Distribution Ratio Year50.0DistributionRatioYear5
Total Distribution Ratio0.0TotalDistributionRatio
Average Distribution Ratio0.0AverageDistributionRatio
Net Noncharitable Assets32802NetNoncharitableAssets
Adjusted Noncharitable Assets0AdjustedNoncharitableAssets
One Percent Net Investment Income0OnePercentNetInvestmentIncome
Adj Nonchrtbl Assets And One0AdjNonchrtblAssetsAndOnePct
Qualifying Distributions21400QualifyingDistributions

Excise Tax Based On Investment Incm ExciseTaxBasedOnInvestmentIncm

FieldValueIRS element (for citing)
Investment Income Excise Tax0InvestmentIncomeExciseTax
Tax Under Section5110TaxUnderSection511
Subtotal0Subtotal
Subtitle A Tax0SubtitleATax
Tax Based On Investment Income0TaxBasedOnInvestmentIncome
Total Credits And Payments0TotalCreditsAndPayments
Tax Due0TaxDue

Statements Regarding Activities StatementsRegardingActivities

FieldValueIRS element (for citing)
Legislative Political Activities0LegislativePoliticalActivities
More Than100 Spent0MoreThan100Spent
Form1120 POL Filed0Form1120POLFiled
Sect4955 Tax On Organization0Sect4955TaxOnOrganization
Sect4955 Tax On Managers0Sect4955TaxOnManagers
Reimbursement Of Tax0ReimbursementOfTax
Activities Not Prev Reported0ActivitiesNotPrevReported
Changes To Articles Or Bylaws0ChangesToArticlesOrBylaws
Unrelated Bus Income Over10000UnrelatedBusIncomeOver1000
Termination Etc0TerminationEtc
Requirements Of Sect508e0RequirementsOfSect508e
At Least5000 In Assets1AtLeast5000InAssets
States Filed WithNHStatesFiledWith
Form990 PF Filed With AG1Form990PFFiledWithAG
Private Operating Foundation0PrivateOperatingFoundation
New Substantial Contributors0NewSubstantialContributors
Interest In Controlled Entity0InterestInControlledEntity
Applicable Insurance Contract0ApplicableInsuranceContract
Comply With Public Inspection Rqr1ComplyWithPublicInspectionRqr
Website AddressWWW.SAWYERKENSINGTONTRUST.ORGWebsiteAddress
Books In Care Of Person NameTHE FOUNDATIONBooksInCareOfPersonName
Books In Care Of Phone Number6037720869BooksInCareOfPhoneNumber

Books In Care Of US Address BooksInCareOfUSAddress

FieldValueIRS element (for citing)
Address Line122 COTTAGE RDAddressLine1
CityKENSINGTONCity
StateNHState
ZIP Code03833ZIPCode
FieldValueIRS element (for citing)
Foreign Bank0ForeignBank

Statements Regarding Acty4720 StatementsRegardingActy4720

FieldValueIRS element (for citing)
Sale Or Exchange With Dsqfly Person0SaleOrExchangeWithDsqflyPerson
Borrow Or Lend With Dsqfly Person0BorrowOrLendWithDsqflyPerson
Furnished Goods With Dsqfly Person0FurnishedGoodsWithDsqflyPerson
Pay Compensation To Dsqfly Person0PayCompensationToDsqflyPerson
Transfer Assets To Dsqfly Person0TransferAssetsToDsqflyPerson
Payment To Government Offical0PaymentToGovernmentOffical
Uncorrected Prior Acts0UncorrectedPriorActs
Undistributed Income Prior Years0UndistributedIncomePriorYears
Business Holdings0BusinessHoldings
Jeopardy Investments0JeopardyInvestments
Uncorrected Jeopardy Investments0UncorrectedJeopardyInvestments
Influence Legislation0InfluenceLegislation
Influence Election0InfluenceElection
Grants To Individuals0GrantsToIndividuals
Grants To Organizations0GrantsToOrganizations
Noncharitable Purpose0NoncharitablePurpose
Rcv Funds To Pay Prsnl Bnft Contract0RcvFundsToPayPrsnlBnftContract
Pay Premiums Prsnl Bnft Contract0PayPremiumsPrsnlBnftContract
Prohibited Tax Shelter Transactn0ProhibitedTaxShelterTransactn

Ofcr Dir Trustees Key Employee Info OfcrDirTrusteesKeyEmployeeInfo

Ofcr Dir Trustees Or Key Employee OfcrDirTrusteesOrKeyEmployee (6 entries)

Address Line1USAddress/AddressLine1CityUSAddress/CityStateUSAddress/StateZIP CodeUSAddress/ZIPCodeTitleTitleAvg Hours Per Wk Devoted To PositionAvgHoursPerWkDevotedToPositionCompensationCompensationContri To Empl Benefit Plans EtcContriToEmplBenefitPlansEtcExpense Account Other AllowancesExpenseAccountOtherAllowances
BRUCE CILLEY
22 COTTAGE ROADKENSINGTONNH03833TRUSTEE15.00000
MICHAEL DELSESTO
70 WILD PASTURE RDKENSINGTONNH03833TRUSTEE15.00000
DONA CARTER
98 AMESBURY RDKENSINGTONNH03833TRUSTEE15.00000
RUSSELL PERRY
73 AMESBURY ROADKENSINGTONNH03833TRUSTEE15.00000
GARY BONITATIBUS
15 WHIPPLE WAYKENSINGTONNH03833TRUSTEE15.00000
KEITH PALMER
286 SOUTH RDKENSINGTONNH03833TRUSTEE15.00000
FieldValueIRS element (for citing)
Comp Of Highest Paid Empl NONENONECompOfHighestPaidEmplNONE
Tot Number Of Oth Empl Paid Over50k0TotNumberOfOthEmplPaidOver50k
Comp Of Hghst Paid Cntrct NONENONECompOfHghstPaidCntrctNONE
Tot Number Of Cntrct Paid Over50k0TotNumberOfCntrctPaidOver50k

Sum Of Program Related Investments SumOfProgramRelatedInvestments

FieldValueIRS element (for citing)
Total0Total

Minimum Investment Return MinimumInvestmentReturn

FieldValueIRS element (for citing)
Avg Monthly FMV Of Securities0AvgMonthlyFMVOfSecurities
Avg Monthly Cash Balances33302AvgMonthlyCashBalances
FMV All Other Noncharitable Assets0FMVAllOtherNoncharitableAssets
Total FMV Of Unused Assets33302TotalFMVOfUnusedAssets
Reduction Claimed0ReductionClaimed
Acquisition Indebtedness0AcquisitionIndebtedness
Adj Total FMV Of Unused Assets33302AdjTotalFMVOfUnusedAssets
Cash Deemed Charitable500CashDeemedCharitable
Net Noncharitable Assets32802NetNoncharitableAssets
Minimum Investment Return1640MinimumInvestmentReturn

Distributable DistributableAmount

FieldValueIRS element (for citing)
Sect4942j3j5 Fndtn And Frgn OrgXSect4942j3j5FndtnAndFrgnOrg

Qualifying Distributions QualifyingDistributions

FieldValueIRS element (for citing)
Expenses And Contributions21400ExpensesAndContributions
Program Related Investments Total0ProgramRelatedInvestmentsTotal
Qualifying Distributions21400QualifyingDistributions
One Pct Sect4940e Org Net Invst Incm0OnePctSect4940eOrgNetInvstIncm
Adj Qualifying Distributions21400AdjQualifyingDistributions

Private Operating Foundations PrivateOperatingFoundations

FieldValueIRS element (for citing)
Section4942j3XSection4942j3

Lessor Adj Net Incm Min Invst Return LessorAdjNetIncmMinInvstReturn

FieldValueIRS element (for citing)
Current Year1640CurrentYear
Year11931Year1
Year23530Year2
Year323099Year3
Total30200Total

Percent85 Of Lessor Percent85OfLessor

FieldValueIRS element (for citing)
Current Year1394CurrentYear
Year11641Year1
Year23001Year2
Year319634Year3
Total25670Total

Qualifying Distributions QualifyingDistributions

FieldValueIRS element (for citing)
Current Year21400CurrentYear
Year120322Year1
Year267203Year2
Year31694996Year3
Total1803921Total

Qlfy Distri Not Used Directly QlfyDistriNotUsedDirectly

FieldValueIRS element (for citing)
Current Year0CurrentYear
Year10Year1
Year20Year2
Year30Year3
Total0Total

Qlfy Distri Made Directly QlfyDistriMadeDirectly

FieldValueIRS element (for citing)
Current Year21400CurrentYear
Year120322Year1
Year267203Year2
Year31694996Year3
Total1803921Total

Total Assets TotalAssets

FieldValueIRS element (for citing)
Total0Total

Total Assets Sect4942j3 Bi TotalAssetsSect4942j3Bi

FieldValueIRS element (for citing)
Total0Total

Two Thirds Min Invst Return TwoThirdsMinInvstReturn

FieldValueIRS element (for citing)
Total0Total

Total Support TotalSupport

FieldValueIRS element (for citing)
Total0Total

Public Support PublicSupport

FieldValueIRS element (for citing)
Current Year14014CurrentYear
Total14014Total

Largest Support From EO LargestSupportFromEO

FieldValueIRS element (for citing)
Total0Total

Gross Investment Income GrossInvestmentIncome

FieldValueIRS element (for citing)
Total0Total

Supplementary Information SupplementaryInformation

FieldValueIRS element (for citing)
Only Contributes To PreselectedXOnlyContributesToPreselected
Tot Grant Or Contri Paid During Year0TotGrantOrContriPaidDuringYear
Tot Grant Or Contri Approved Future0TotGrantOrContriApprovedFuture

Analysis Income Producing Acty AnalysisIncomeProducingActy

Net Income Loss From Special Events NetIncomeLossFromSpecialEvents

FieldValueIRS element (for citing)
Business Code900099BusinessCode
Unrelated Business Income$9,931UnrelatedBusinessIncomeAmount

Subtotals Part XVIA SubtotalsPartXVIA

FieldValueIRS element (for citing)
Unrelated Business Income$9,931UnrelatedBusinessIncomeAmount
Exclusion$0ExclusionAmount
Related Or Exempt Function Income0RelatedOrExemptFunctionIncome
FieldValueIRS element (for citing)
Total Part XVIA9931TotalPartXVIA

Trnsfr Tr Rln With Noncharitable EO TrnsfrTrRlnWithNoncharitableEO

FieldValueIRS element (for citing)
Trnsfr Of Cash To Noncharitable EO0TrnsfrOfCashToNoncharitableEO
Trnsfr Oth Assets Noncharitable EO0TrnsfrOthAssetsNoncharitableEO
Sales Or Exchanges Of Assets0SalesOrExchangesOfAssets
Purchase Assets Noncharitable EO0PurchaseAssetsNoncharitableEO
Rental Of Facilities Etc0RentalOfFacilitiesEtc
Reimbursement Arrangements0ReimbursementArrangements
Loans Or Loan Guarantees0LoansOrLoanGuarantees
Performance Of Services Etc0PerformanceOfServicesEtc
Sharing Of Facilities Etc0SharingOfFacilitiesEtc
Relationships Noncharitable E Os0RelationshipsNoncharitableEOs

Schedule B IRS990ScheduleB

FieldValueIRS element (for citing)
Organization501c3 Exempt PFXOrganization501c3ExemptPF
General RuleXGeneralRule

Contributor Info ContributorInfo

FieldValueIRS element (for citing)
Contributor Number1ContributorNumber
Contributor Name IndividualGRAND CIRCLE FOUNDATION INCContributorNameIndividual

Contributor Address US ContributorAddressUS

FieldValueIRS element (for citing)
Address Line1347 CONGRESS STREETAddressLine1
CityBOSTONCity
StateMAState
ZIP Code02210ZIPCode
FieldValueIRS element (for citing)
Aggregate Contributions9230AggregateContributions
Person Contribution TypeXPersonContributionType

Accounting Fees Schedule AccountingFeesSchedule

Accounting Fees AccountingFees

FieldValueIRS element (for citing)
CategoryACCOUNTINGCategory
Amount$365Amount
Net Investment Income0NetInvestmentIncome
Adjusted Net Income0AdjustedNetIncome
Disbursements Charitable Prps0DisbursementsCharitablePrps

Other Expenses Schedule OtherExpensesSchedule

Other Expenses OtherExpenses (6 entries)

DescriptionDescriptionRevenue And Expenses Per BooksRevenueAndExpensesPerBooksNet Investment IncomeNetInvestmentIncomeAdjusted Net IncomeAdjustedNetIncomeDisbursements Charitable PrpsDisbursementsCharitablePrps
TURF CARE105060010506
BANNER FUNDRAISING EXPENSE170000
MEMBERSHIP DUES35000
FLAGPOLE4768004768
SKATING RINK1000001000
BRICK WALKWAY5126005126

Other Income Schedule2 OtherIncomeSchedule2

Other Income OtherIncome

FieldValueIRS element (for citing)
DescriptionGROSS INCOME FROM SPECIAL FUNDRAISING EVENTSDescription
Revenue And Expenses Per Books10101RevenueAndExpensesPerBooks
Adjusted Net Income10101AdjustedNetIncome

Taxes Schedule TaxesSchedule

Taxes Taxes

FieldValueIRS element (for citing)
CategorySTATE REGISTRATION FEECategory
Amount$75Amount
Net Investment Income0NetInvestmentIncome
Adjusted Net Income0AdjustedNetIncome
Disbursements Charitable Prps0DisbursementsCharitablePrps

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