ELIZABETH AND BARETS O BENJAMIN CHARITABLE FOUNDATION INC: Form 990PF, tax year 2025
View the entire original 990 at ProPublica ↗
- Organization
- ELIZABETH AND BARETS O BENJAMIN CHARITABLE FOUNDATION INC (EIN 22-3390586)
- Tax period
- 2025-01-01 to 2025-12-31
- Filed
- 2026-07-31
- IRS object ID
- 202632129349100503
- Schema version
- 2025v4.2
- 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
- Investments Corp Bonds Schedule
- Investments Corp Stock Schedule
- Investments Govt Obligations Sch
- Legal Fees Schedule
- Other Assets Schedule
- Other Expenses Schedule
- Other Professional Fees Schedule
- Taxes Schedule
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2026-07-31T08:22:08-05:00 | ReturnTs |
| Tax Period End | 2025-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 131833422 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | ASH & PARSONT LLP | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 122 EAST 42ND STREET SUITE 1507 | AddressLine1Txt |
| City | NEW YORK | CityNm |
| State Abbreviation | NY | StateAbbreviationCd |
| ZIP | 101681599 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990PF | ReturnTypeCd |
| Tax Period Begin | 2025-01-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 223390586 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | THE ELIZABETH & BARETS O BENJAMIN | BusinessNameLine1Txt |
| Business Name Line2 | CHARITABLE FOUNDATION INC | BusinessNameLine2Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | ELIZ | BusinessNameControlTxt |
| Phone | 9733029700 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | CO SASS 210 PARK AVENUE 2ND FLOOR | AddressLine1Txt |
| City | FLORHAM PARK | CityNm |
| State Abbreviation | NJ | StateAbbreviationCd |
| ZIP | 07932 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | PETER LASSER | PersonNm |
| Person Title | PRESIDENT | PersonTitleTxt |
| Phone | 4049091467 | PhoneNum |
| Signature | 2026-07-30 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | NEIL D ASH | PreparerPersonNm |
| PTIN | P00110544 | PTIN |
| Phone | 2129531250 | PhoneNum |
| Preparation | 2026-07-30 | PreparationDt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2025 | TaxYr |
| Build TS | 2025-03-06 01:10:19Z | BuildTS |
Form 990-PF IRS990PF
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization501c3 Exempt PF | Yes (X) | Organization501c3ExemptPFInd |
| FMV Assets EOY | $14,967,300 | 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 | $158,729 | InterestOnSavRevAndExpnssAmt |
| Interest On Sav Net Invst Incm | $158,729 | InterestOnSavNetInvstIncmAmt |
| Dividends Rev And Expnss | $126,667 | DividendsRevAndExpnssAmt |
| Dividends Net Invst Incm | $126,667 | DividendsNetInvstIncmAmt |
| Net Gain Sale Ast Rev And Expnss | $891,484 | NetGainSaleAstRevAndExpnssAmt |
| Gross Sales Price | $2,660,816 | GrossSalesPriceAmt |
| Cap Gain Net Incm Net Invst Incm | $891,484 | CapGainNetIncmNetInvstIncmAmt |
| Total Rev And Expnss | $1,176,880 | TotalRevAndExpnssAmt |
| Total Net Invst Incm | $1,176,880 | TotalNetInvstIncmAmt |
| Comp Ofcr Dir Trst Rev And Expnss | $0 | CompOfcrDirTrstRevAndExpnssAmt |
| Comp Ofcr Dir Trst Net Invst Incm | $0 | CompOfcrDirTrstNetInvstIncmAmt |
| Comp Ofcr Dir Trst Dsbrs Chrtbl | $0 | CompOfcrDirTrstDsbrsChrtblAmt |
| Legal Fees Rev And Expnss | $7,198 | LegalFeesRevAndExpnssAmt |
| Legal Fees Net Invst Incm | $0 | LegalFeesNetInvstIncmAmt |
| Legal Fees Dsbrs Chrtbl | $7,198 | LegalFeesDsbrsChrtblAmt |
| Accounting Fees Rev And Expnss | $13,250 | AccountingFeesRevAndExpnssAmt |
| Accounting Fees Net Invst Incm | $13,250 | AccountingFeesNetInvstIncmAmt |
| Accounting Fees Chrtbl Prps | $0 | AccountingFeesChrtblPrpsAmt |
| Other Prof Fees Rev And Expnss | $152,813 | OtherProfFeesRevAndExpnssAmt |
| Other Prof Fees Net Invst Incm | $82,913 | OtherProfFeesNetInvstIncmAmt |
| Other Prof Fees Dsbrs Chrtbl | $69,900 | OtherProfFeesDsbrsChrtblAmt |
| Taxes Rev And Expnss | $10,620 | TaxesRevAndExpnssAmt |
| Taxes Net Invst Incm | $1,649 | TaxesNetInvstIncmAmt |
| Taxes Dsbrs Chrtbl | $0 | TaxesDsbrsChrtblAmt |
| Other Expenses Rev And Expnss | $215 | OtherExpensesRevAndExpnssAmt |
| Other Expenses Net Invst Incm | $0 | OtherExpensesNetInvstIncmAmt |
| Other Expenses Dsbrs Chrtbl | $215 | OtherExpensesDsbrsChrtblAmt |
| Tot Opr Expenses Rev And Expnss | $184,096 | TotOprExpensesRevAndExpnssAmt |
| Tot Opr Expenses Net Invst Incm | $97,812 | TotOprExpensesNetInvstIncmAmt |
| Tot Opr Expenses Dsbrs Chrtbl | $77,313 | TotOprExpensesDsbrsChrtblAmt |
| Contri Paid Rev And Expnss | $712,500 | ContriPaidRevAndExpnssAmt |
| Contri Paid Dsbrs Chrtbl | $712,500 | ContriPaidDsbrsChrtblAmt |
| Total Expenses Rev And Expnss | $896,596 | TotalExpensesRevAndExpnssAmt |
| Total Expenses Net Invst Incm | $97,812 | TotalExpensesNetInvstIncmAmt |
| Total Expenses Dsbrs Chrtbl | $789,813 | TotalExpensesDsbrsChrtblAmt |
| Excess Revenue Over Expenses | $280,284 | ExcessRevenueOverExpensesAmt |
| Net Investment Income | $1,079,068 | NetInvestmentIncomeAmt |
Form990 PF Balance Sheets Form990PFBalanceSheetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Sav And Temp Cash Invst BOY | $42,272 | SavAndTempCashInvstBOYAmt |
| Sav And Temp Cash Invst EOY | $665,150 | SavAndTempCashInvstEOYAmt |
| Sav And Temp Cash Invst EOYFMV | $665,150 | SavAndTempCashInvstEOYFMVAmt |
| US Government Obligations BOY | $1,032,961 | USGovernmentObligationsBOYAmt |
| US Government Obligations EOY | $1,236,469 | USGovernmentObligationsEOYAmt |
| US Govt Obligations EOYFMV | $1,236,738 | USGovtObligationsEOYFMVAmt |
| Corporate Stock BOY | $4,742,554 | CorporateStockBOYAmt |
| Corporate Stock EOY | $4,276,463 | CorporateStockEOYAmt |
| Corporate Stock EOYFMV | $9,847,888 | CorporateStockEOYFMVAmt |
| Corporate Bonds BOY | $3,278,627 | CorporateBondsBOYAmt |
| Corporate Bonds EOY | $3,190,411 | CorporateBondsEOYAmt |
| Corporate Bonds EOYFMV | $3,202,989 | CorporateBondsEOYFMVAmt |
| Other Assets BOY | $6,330 | OtherAssetsBOYAmt |
| Other Assets EOY | $14,535 | OtherAssetsEOYAmt |
| Other Assets EOYFMV | $14,535 | OtherAssetsEOYFMVAmt |
| Total Assets BOY | $9,102,744 | TotalAssetsBOYAmt |
| Total Assets EOY | $9,383,028 | TotalAssetsEOYAmt |
| Total Assets EOYFMV | $14,967,300 | TotalAssetsEOYFMVAmt |
| Total Liabilities BOY | $0 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $0 | TotalLiabilitiesEOYAmt |
| Org Does Not Follow FASB117 | Yes (X) | OrgDoesNotFollowFASB117Ind |
| Capital Stock BOY | $0 | CapitalStockBOYAmt |
| Capital Stock EOY | $0 | CapitalStockEOYAmt |
| Additional Paid In Capital BOY | $0 | AdditionalPaidInCapitalBOYAmt |
| Additional Paid In Capital EOY | $0 | AdditionalPaidInCapitalEOYAmt |
| Retained Earning BOY | $9,102,744 | RetainedEarningBOYAmt |
| Retained Earning EOY | $9,383,028 | RetainedEarningEOYAmt |
| Tot Net Ast Or Fund Balances BOY | $9,102,744 | TotNetAstOrFundBalancesBOYAmt |
| Tot Net Ast Or Fund Balances EOY | $9,383,028 | TotNetAstOrFundBalancesEOYAmt |
| Total Liabilities Net Ast BOY | $9,102,744 | TotalLiabilitiesNetAstBOYAmt |
| Total Liabilities Net Ast EOY | $9,383,028 | TotalLiabilitiesNetAstEOYAmt |
Chg In Net Assets Fund Balances ChgInNetAssetsFundBalancesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tot Net Ast Or Fund Balances BOY | $9,102,744 | TotNetAstOrFundBalancesBOYAmt |
| Excess Revenue Over Expenses | $280,284 | ExcessRevenueOverExpensesAmt |
| Other Increases | $0 | OtherIncreasesAmt |
| Subtotal | $9,383,028 | SubtotalAmt |
| Other Decreases | $0 | OtherDecreasesAmt |
| Tot Net Ast Or Fund Balances EOY | $9,383,028 | TotNetAstOrFundBalancesEOYAmt |
Cap Gains Loss Tx Invst Incm Detail CapGainsLossTxInvstIncmDetail
Cap Gains Loss Tx Invst Incm CapGainsLossTxInvstIncmGrp (3 entries)
| PropertyPropertyDesc | How AcquiredHowAcquiredCd | Gross Sales PriceGrossSalesPriceAmt | Cost Or Other BasisCostOrOtherBasisAmt | Gain Or LossGainOrLossAmt | Gains Minus Excess Or LossesGainsMinusExcessOrLossesAmt |
|---|---|---|---|---|---|
| PUBLICLY TRADED SECURITIES | P | $160,463 | $130,058 | $30,405 | $30,405 |
| PUBLICLY TRADED SECURITIES | P | $2,500,184 | $1,639,274 | $860,910 | $860,910 |
| CAPITAL GAINS DIVIDENDS | P | $169 | $169 | $169 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Capital Gain Net Income | $891,484 | CapitalGainNetIncomeAmt |
Excise Tax Based On Invst Incm ExciseTaxBasedOnInvstIncmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Investment Income Excise Tax | $14,999 | InvestmentIncomeExciseTaxAmt |
| Tax Under Section511 | $0 | TaxUnderSection511Amt |
| Subtotal | $14,999 | SubtotalAmt |
| Subtitle A Tax | $0 | SubtitleATaxAmt |
| Tax Based On Investment Income | $14,999 | TaxBasedOnInvestmentIncomeAmt |
| Estimated Plus Ovpmt Incm Tx | $7,240 | EstimatedPlusOvpmtIncmTxAmt |
| Exempt Frgn Org Tax Wthld At Srce | $0 | ExemptFrgnOrgTaxWthldAtSrceAmt |
| Extsn Request Income Tax Paid | $0 | ExtsnRequestIncomeTaxPaidAmt |
| Backup Withholding Withheld | $0 | BackupWithholdingWithheldAmt |
| Total Payments And Credits | $7,240 | TotalPaymentsAndCreditsAmt |
| Form2220 Attached | Yes (X) | Form2220AttachedInd |
| Es Penalty | $0 | EsPenaltyAmt |
| Tax Due | $7,759 | TaxDueAmt |
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 | NJ | 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 | NONE | WebsiteAddressTxt |
| Individual With Books | SHERMAN ATLAS SYLVESTER STAMELMAN | IndividualWithBooksNm |
| Phone | 9733029700 | PhoneNum |
Location Of Books US Address LocationOfBooksUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 210 PARK AVENUE 2ND FLOOR | AddressLine1Txt |
| City | FLORHAM PARK | CityNm |
| State Abbreviation | NJ | StateAbbreviationCd |
| ZIP | 07932 | 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 | 0 | FurnGoodsDisqualifiedPrsnInd |
| Pay Comp Disqualified Prsn | 0 | PayCompDisqualifiedPrsnInd |
| Transfer Ast Disqualified Prsn | 0 | TransferAstDisqualifiedPrsnInd |
| Payment To Government Official | 0 | PaymentToGovernmentOfficialInd |
| 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 | 0 | GrantsToOrganizationsInd |
| Noncharitable Purpose | 0 | NoncharitablePurposeInd |
| 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 (6 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 |
|---|---|---|---|---|---|---|---|---|
| PETER LASSER | ||||||||
| 2628 WINDING LANE | ATLANTA | GA | 30319 | PRESIDENT | 2.00 | $0 | $0 | $0 |
| ANDREW STAMELMAN ESQ | ||||||||
| 210 PARK AVENUE 2ND FLOOR | FLORHAM PARK | NJ | 07932 | TREASURER | 2.00 | $0 | $0 | $0 |
| JULIA WATT-ROSENFELD | ||||||||
| 163 OCEAN AVENUE 3E | BROOKLYN | NY | 11225 | VICE PRESIDENT | 0.25 | $0 | $0 | $0 |
| VICKI RUDNITSKY | ||||||||
| 3852 ALAMANDA DRIVE | SARASOTA | FL | 34238 | TRUSTEE | 0.25 | $0 | $0 | $0 |
| MADELEINE LASSER | ||||||||
| 4418 SPRUCE STREET APT L4 | PHILADELPHIA | PA | 19104 | SECRETARY | 0.25 | $0 | $0 | $0 |
| JESSE ROSENFELD | ||||||||
| 748 KING STREET | RYE BROOK | NY | 10573 | TRUSTEE | 0.25 | $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 (2 entries)
| Address Line1USAddress/AddressLine1Txt | CityUSAddress/CityNm | State AbbreviationUSAddress/StateAbbreviationCd | ZIPUSAddress/ZIPCd | Service TypeServiceTypeTxt | CompensationCompensationAmt |
|---|---|---|---|---|---|
| 1919 INVESTMENT COUNSEL LLC | |||||
| 2 LOGAN SQUARE SUITE 1850 | PHILADELPHIA | PA | 19103 | INVESTMENT MANAGEMENT AND ADMINISTRATION | $82,913 |
| THE PHILANTHROPIC INITIATIVE | |||||
| 75 ARLINGTON STREET SUITE 710 | BOSTON | MA | 02116 | CHARITABLE PLANNING | $69,900 |
| 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 | $14,023,343 | AverageMonthlyFMVOfSecAmt |
| Average Monthly Cash Balances | $156,179 | AverageMonthlyCashBalancesAmt |
| FMV All Other Noncharitable Ast | $0 | FMVAllOtherNoncharitableAstAmt |
| Total FMV Of Unused Assets | $14,179,522 | TotalFMVOfUnusedAssetsAmt |
| Reduction Claimed | $0 | ReductionClaimedAmt |
| Acquisition Indebtedness | $0 | AcquisitionIndebtednessAmt |
| Adjusted Total FMV Of Unused Ast | $14,179,522 | AdjustedTotalFMVOfUnusedAstAmt |
| Cash Deemed Charitable | $212,693 | CashDeemedCharitableAmt |
| Net Vl Noncharitable Assets | $13,966,829 | NetVlNoncharitableAssetsAmt |
| Minimum Investment Return | $698,341 | MinimumInvestmentReturnAmt |
Distributable Amount DistributableAmountGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Minimum Investment Return | $698,341 | MinimumInvestmentReturnAmt |
| Tax Based On Investment Income | $14,999 | TaxBasedOnInvestmentIncomeAmt |
| Total Tax | $14,999 | TotalTaxAmt |
| Distributable Before Adj | $683,342 | DistributableBeforeAdjAmt |
| Recoveries Qualfied Distri | $0 | RecoveriesQualfiedDistriAmt |
| Distributable Before Ded | $683,342 | DistributableBeforeDedAmt |
| Deduction From Distributable | $0 | DeductionFromDistributableAmt |
| Distributable As Adjusted | $683,342 | DistributableAsAdjustedAmt |
PF Qualifying Distributions PFQualifyingDistributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expenses And Contributions | $789,813 | ExpensesAndContributionsAmt |
| Program Related Invst Total | $0 | ProgramRelatedInvstTotalAmt |
| Qualifying Distributions | $789,813 | QualifyingDistributionsAmt |
Undistributed Income UndistributedIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Distributable As Adjusted | $683,342 | DistributableAsAdjustedAmt |
| Undistributed Income PY | $0 | UndistributedIncomePYAmt |
| Total For Prior Years | $0 | TotalForPriorYearsAmt |
| Excess Distribution Cyov Yr5 | $71,808 | ExcessDistributionCyovYr5Amt |
| Excess Distribution Cyov Yr3 | $74,298 | ExcessDistributionCyovYr3Amt |
| Excess Distribution Cyov Yr2 | $76,274 | ExcessDistributionCyovYr2Amt |
| Excess Distribution Cyov Yr1 | $39,343 | ExcessDistributionCyovYr1Amt |
| Total Excess Distribution Cyov | $261,723 | TotalExcessDistributionCyovAmt |
| Qualifying Distributions | $789,813 | QualifyingDistributionsAmt |
| Applied To Year1 | $0 | AppliedToYear1Amt |
| Applied To Prior Years | $0 | AppliedToPriorYearsAmt |
| Treated As Distri From Corpus | $0 | TreatedAsDistriFromCorpusAmt |
| Applied To Current Year | $683,342 | AppliedToCurrentYearAmt |
| Remaining Distri From Corpus | $106,471 | RemainingDistriFromCorpusAmt |
| Excess Distri Cyov App CY Corpus | $0 | ExcessDistriCyovAppCYCorpusAmt |
| Excess Distribution Cyov App CY | $0 | ExcessDistributionCyovAppCYAmt |
| Total Corpus | $368,194 | 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 | $71,808 | ExcessDistriCyovFromYr5Amt |
| Excess Distri Cyov To Next Yr | $296,386 | ExcessDistriCyovToNextYrAmt |
| Excess From Year3 | $74,298 | ExcessFromYear3Amt |
| Excess From Year2 | $76,274 | ExcessFromYear2Amt |
| Excess From Year1 | $39,343 | ExcessFromYear1Amt |
| Excess From Current Year | $106,471 | ExcessFromCurrentYearAmt |
Supplementary Information SupplementaryInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| 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 | BENJAMIN SCHOLARSHIP FUND | BusinessNameLine1Txt |
Recipient US Address RecipientUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 301 W ATLANTIC AVENUE SUITE 05 | AddressLine1Txt |
| City | DELRAY BEACH | CityNm |
| State Abbreviation | FL | StateAbbreviationCd |
| ZIP | 33444 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Recipient Relationship | NONE | RecipientRelationshipTxt |
| Recipient Foundation Status | NC | RecipientFoundationStatusCd |
| Grant Or Contribution Purpose | FOR OPERATIONS | GrantOrContributionPurposeTxt |
| Amt | $712,500 | Amt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Grant Or Contri Pd Dur Yr | $712,500 | 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 | $158,729 | ExclusionAmt |
Dividends And Interest From Sec Dtl DividendsAndInterestFromSecDtl
| Field | Value | IRS element (for citing) |
|---|---|---|
| Exclusion | 14 | ExclusionCd |
| Exclusion | $126,667 | ExclusionAmt |
Gain Sales Ast Oth Than Invntry GainSalesAstOthThanInvntryGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Exclusion | 18 | ExclusionCd |
| Exclusion | $891,484 | ExclusionAmt |
Subtotals Incm Producing Acty SubtotalsIncmProducingActyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Unrelated Business Taxbl Incm | $0 | UnrelatedBusinessTaxblIncmAmt |
| Exclusion | $1,176,880 | ExclusionAmt |
| Related Or Exempt Function Incm | $0 | RelatedOrExemptFunctionIncmAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Income Producing Acty | $1,176,880 | TotalIncomeProducingActyAmt |
Trnsfr Trans Rln Nonchrtbl EO TrnsfrTransRlnNonchrtblEOGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Trnsfr Of Cash To Nonchrtbl EO | 0 | 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 |
| Relationships Nonchrtbl EO | 0 | RelationshipsNonchrtblEOInd |
Accounting Fees Schedule AccountingFeesSchedule
Accounting Fees Detail AccountingFeesDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Category | ASH & PARSONT LLP | CategoryTxt |
| Amt | $13,250 | Amt |
| Net Investment Income | $13,250 | NetInvestmentIncomeAmt |
| Disbursements Charitable Prps | $0 | DisbursementsCharitablePrpsAmt |
Investments Corp Bonds Schedule InvestmentsCorpBondsSchedule
Investments Corporate Bonds InvestmentsCorporateBondsGrp (55 entries)
| BondBondNm | EOY Book ValueEOYBookValueAmt | EOYFMVEOYFMVAmt |
|---|---|---|
| 100,000 ABBVIE INC 4.25% 11/14/28 | $102,928 | $101,108 |
| 100,000 ALPHABET INC 4.1% 11/15/30 | $99,963 | $100,307 |
| 100,000 BROADCOM INC 4.2% 10/15/30 | $99,638 | $99,924 |
| 100,000 JABIL 4.25% 5/15/27 | $95,070 | $100,139 |
| 100,000 MORGAN STANLEY 4.994% 4/12/29 | $100,000 | $101,981 |
| 100,000 TARGET CORP 4.5% 9/15/32 | $97,105 | $100,988 |
| 35,000 AT&T INC 4.35% 3/01/29 | $34,828 | $35,182 |
| 35,000 BLACKROCK INC 3.25% 4/30/29 | $34,717 | $34,300 |
| 35,000 DUKE ENERGY 4.95% 1/15/33 | $34,620 | $36,049 |
| 35,000 LOCKHEED MARTIN CORP 4.4% 8/15/30 | $34,957 | $35,336 |
| 40,000 ELEVANCE HEALTH 2.875% 9/15/29 | $39,952 | $38,128 |
| 40,000 JPMORGAN CHASE & CO V/R 1/29/27 | $40,000 | $39,993 |
| 40,000 WELLTOWER INC 2.7% 2/15/27 | $39,957 | $39,470 |
| 45,000 AMGEN 5.25% 3/2/33 | $44,969 | $46,582 |
| 45,000 ARES CAPITAL CORP 5.8% 3/08/32 | $44,538 | $45,442 |
| 45,000 AVANGRID INC 3.8% 6/01/29 | $44,936 | $44,411 |
| 45,000 BANK OF AMERICA 4.745% 9/15/26 | $44,442 | $45,100 |
| 45,000 DELL INTL LLC 4/15/34 | $44,711 | $46,211 |
| 45,000 GILEAD SCIENCES INC 1.2% 10/01/27 | $44,961 | $43,105 |
| 45,000 HALLIBURTON CO 2.92% 3/01/30 | $44,988 | $42,568 |
| 45,000 INTUIT 5.2% 9/15/33 | $44,740 | $47,046 |
| 45,000 JEFFERIES FINANCIAL GROUP 4/14/34 | $44,473 | $47,493 |
| 45,000 M&T BANK 7.413% 10/30/29 | $45,000 | $48,821 |
| 45,000 M&T BK CORP 3/13/32 | $45,000 | $47,802 |
| 45,000 NISOURCE 5.4% 6/30/33 | $44,832 | $46,666 |
| 45,000 PFIZER INVESTMENT 4.75% 5/19/33 | $44,933 | $45,563 |
| 45,000 PROLOGIS LP 2.125% 4/15/27 | $44,779 | $44,041 |
| 45,000 PRUDENTIAL FINL MTN 1.5% 3/10/26 | $44,859 | $44,789 |
| 45,000 WALMART INC 1.5% 9/22/28 | $44,952 | $42,550 |
| 50,000 BANK MONTREAL MEDIUM 9/10/30 | $50,000 | $50,666 |
| 50,000 BLACKROCK 4.75% 5/25/33 | $49,308 | $51,153 |
| 50,000 BOSTON PPTYS LTD 1/15/35 | $49,980 | $51,421 |
| 50,000 COCA COLA CO/THE 1.45% 6/01/27 | $49,939 | $48,520 |
| 50,000 EXXON MOBIL CORP 3.043% 3/01/26 | $50,060 | $49,935 |
| 50,000 KROGER CO 9/15/34 | $49,920 | $50,276 |
| 50,000 VERIZON 1.75% 1/20/31 | $49,773 | $44,012 |
| 60,000 CELGENE CORP 3.9% 2/20/28 | $59,485 | $60,034 |
| 60,000 COMCAST CORP 5.5% 11/15/32 | $60,481 | $63,375 |
| 60,000 DOMINION ENERGY GAS HOLDINGS LLC 5.8% 1/15/35 | $59,829 | $63,353 |
| 60,000 HOME DEPOT 4.5% 9/15/32 | $59,096 | $60,725 |
| 60,000 META PLATFORMS 4.95% 5/15/33 | $59,885 | $61,739 |
| 60,000 SOUTHERN POWER 4.9% 10/1/35 | $59,465 | $59,353 |
| 60,000 UNITEDHEALTH GROUP 2.875% 8/15/29 | $60,515 | $57,616 |
| 65,000 AUTODESK INC 2.4% 12/15/31 | $64,365 | $57,783 |
| 65,000 ELEVANCE HEALTH 5.5% 10/15/32 | $67,428 | $68,429 |
| 65,000 LOWE'S COS INC 1.3% 4/15/28 | $64,954 | $61,300 |
| 65,000 PNC FINANCIAL 5.068% 1/24/34 | $65,000 | $66,503 |
| 65,000 REALTY INCOME 4.85% 3/15/30 | $64,207 | $66,744 |
| 65,000 TOYOTA MOTOR CR CORP 1.125% 6/18/26 | $64,971 | $64,211 |
| 70,000 BK OF N S 1.95% 2/02/27 | $69,969 | $68,620 |
| 70,000 NUTRIEN LTD 4.2% 4/01/29 | $68,578 | $69,873 |
| 75,000 BOSTON PPTYS LP 4.5% 12/01/28 | $73,257 | $75,485 |
| 75,000 ORACLE CORP 4.45% 9/26/30 | $74,942 | $73,376 |
| 80,000 AT&T INC 1.65% 2/01/28 | $79,899 | $76,258 |
| 95,000 HOST HOTELS 3.375% 12/15/29 | $94,257 | $91,134 |
Investments Corp Stock Schedule InvestmentsCorpStockSchedule
Investments Corporate Stock InvestmentsCorporateStockGrp (95 entries)
| StockStockNm | EOY Book ValueEOYBookValueAmt | EOYFMVEOYFMVAmt |
|---|---|---|
| ABBOTT LABORATORIES-239 SHS | $27,271 | $29,944 |
| ABBVIE INC COM-327 SHS | $54,441 | $74,716 |
| ADOBE INC COM-70 SHS | $34,260 | $24,499 |
| ADVANCED DRAINAGE SYSTEMS-203 SHS | $22,820 | $29,400 |
| AIRBNB INC - CLASS A-182 SHS | $25,283 | $24,701 |
| ALPHABET INC/CA-CL A-470 SHS | $13,243 | $147,110 |
| ALPHABET INC-CL C-1,464 SHS | $14,661 | $459,403 |
| AMAZON.COM INC-1,470 SHS | $78,879 | $339,305 |
| AMERICAN WATER WORKS-318SHS | $7,097 | $41,499 |
| AMGEN INC-88 SHS | $27,265 | $28,803 |
| ANALOG DEVICE INC-232 SHS | $50,869 | $62,918 |
| AON PLC-184 SHS | $42,334 | $64,930 |
| APPLE INC-1,933 SHS | $80,734 | $525,505 |
| ASTRAZENECA PLC SPONS ADR-413 SHS | $26,308 | $37,967 |
| AXON ENTERPRISE-37 SHS | $6,883 | $21,013 |
| BANK OF AMERICA CORP-1,831 SHS | $40,344 | $100,705 |
| BERKSHIRE HATHAWAY INC-142 SHS | $59,474 | $71,376 |
| BLACKROCK INC-37 SHS | $31,896 | $39,603 |
| BLOOM ENERGY CORP COM-248 SHS | $4,971 | $21,549 |
| BOEING CO-155 SHS | $26,790 | $33,654 |
| BOSTON SCIENTIFIC-914 SHS | $48,333 | $87,150 |
| BROADCOM-757 SHS | $78,137 | $261,998 |
| CATERPILLAR INC-70 SHS | $37,351 | $40,101 |
| CHUBB LTD-234 SHS | $23,527 | $73,036 |
| CINTAS CORP-327 SHS | $9,543 | $61,499 |
| CLOUDFLARE INC-CLASS A-156 SHS | $11,291 | $30,755 |
| COREWEAVE INC-249 SHS | $22,480 | $17,831 |
| COSTAR GROUP INC-162 SHS | $14,440 | $10,893 |
| COSTCO WHOLESALE-59 SHS | $8,245 | $50,878 |
| DANAHER CORP-235 SHS | $8,365 | $53,796 |
| EATON CORP PLC-365 SHS | $32,060 | $116,256 |
| ELI LILLY-234 SHS | $67,788 | $251,475 |
| EXXON MOBIL CORP COM-519 SHS | $47,793 | $62,456 |
| FIGMA INC CLASS A-399 SHS | $21,376 | $14,911 |
| GE AEROSPACE COM NEW-187 SHS | $33,681 | $57,602 |
| GOLDMAN SACHS GROUP INC-99 SHS | $63,466 | $87,021 |
| HEICO CORP CL A-425 SHS | $39,364 | $107,283 |
| HERSHEY CO-262 SHS | $37,321 | $47,679 |
| HOME DEPOT-390 SHS | $29,739 | $134,199 |
| HONEYWELL INTERNATIONAL INC-261 SHS | $34,445 | $50,918 |
| HUBSPOT INC- 117 SHS | $71,088 | $46,952 |
| INTERNATIONAL EXCHANGE INC COM-104 SHS | $14,346 | $16,844 |
| INTUIT INC-140 SHS | $15,036 | $92,739 |
| INTUITIVE SURGICAL INC-53 SHS | $10,649 | $30,017 |
| JOHNSON & JOHNSON-417 SHS | $70,715 | $86,298 |
| JP MORGAN CHASE & CO-448 SHS | $24,259 | $144,355 |
| LINDE PLC-223 SHS | $46,916 | $95,085 |
| M&T BANK CORP-264 SHS | $45,047 | $53,191 |
| MARSH & MCLENNAN COMPANIES INC-144 SHS | $29,131 | $26,715 |
| MASTERCARD INCORPORATED-172 SHS | $83,282 | $98,191 |
| MERCADOLIBRE INC-15 SHS | $8,627 | $30,214 |
| MERCK & CO INC COM-343 SHS | $41,084 | $36,104 |
| META PLATFORMS-375 SHS | $119,136 | $247,534 |
| MICROSOFT CORP-1,159 SHS | $94,715 | $560,516 |
| NETFLIX-1,700 SHS | $49,425 | $159,392 |
| NEXTERA ENERGY INC-1,002 SHS | $42,617 | $80,441 |
| NEXTPOWER INC CLASS A COM-320 SHS | $13,723 | $27,875 |
| NOVO NORDISK A/S ADR-135 SHS | $14,187 | $6,869 |
| NVIDIA CORP-4,145 SHS | $55,748 | $773,043 |
| OLD DOMINION FGHT LINE INC-155 SHS | $24,079 | $24,304 |
| PALANTIR TECHNOLOGIES INC-153 SHS | $2,147 | $27,196 |
| PALO ALTO NETWORKS INC-680 SHS | $26,053 | $125,256 |
| PARKER-HANNIFIN CORP-108 SHS | $64,022 | $94,928 |
| PEPSICO INC-365 SHS | $63,943 | $52,385 |
| PROCTER AND GAMBLE CO-352 SHS | $55,541 | $50,445 |
| PROGRESSIVE CORP COM-69 SHS | $14,201 | $15,713 |
| QUANTA SERVICES COM-53 SHS | $14,103 | $22,369 |
| REINSURANCE GROUP OF AMERICA INC-373 SHS | $51,464 | $75,891 |
| RTX CORPORATION COM-272 SHS | $31,943 | $49,885 |
| S&P GLOBAL-120 SHS | $50,353 | $62,711 |
| SALESFORCE COM INC-277 SHS | $34,296 | $73,380 |
| SAMSARA INC COM-347 SHS | $12,007 | $12,304 |
| SERVICENOW INC-600 SHS | $55,300 | $91,914 |
| SHELL PLC ADR-439 SHS | $23,194 | $32,258 |
| SHERWIN-WILLIAMS-99 SHS | $34,242 | $32,079 |
| SHOPIFY-254 SHS | $18,279 | $40,886 |
| SNOWFLAKE-178 SHS | $27,509 | $39,046 |
| SOLSTICE ADVANCED MATLS INC-70 SHS | $2,250 | $3,401 |
| STRYKER-168 SHS | $46,139 | $59,047 |
| SYMBOTIC-216 SHS | $8,051 | $12,852 |
| TAIWAN SEMICONDUCTOR MANUFACTURING-275 SHS | $65,470 | $83,570 |
| TESLA INC-160 SHS | $12,073 | $71,955 |
| THERMO FISHER-82 SHS | $4,590 | $47,515 |
| TJX COMPANIES INC-928 SHS | $19,534 | $142,550 |
| UNION PACIFIC CORP-304 SHS | $12,453 | $70,321 |
| UNITEDHEALH GROUP INC-108 SHS | $36,376 | $35,652 |
| VALERO ENERGY INCA-582 SHS | $47,660 | $94,744 |
| VERTIV HOLDINGS CO COM-209 SHS | $26,458 | $33,860 |
| VISA INC-CLASS A SHARES-443 SHS | $19,938 | $155,365 |
| WORKDAY-329 SHS | $75,000 | $70,663 |
| ZOETIS INC-131 SHS | $21,457 | $16,482 |
| EQUINIX INC-28 SHS | $22,613 | $21,452 |
| PROLOGIS INC-386 SHS | $20,733 | $49,277 |
| VANGUARD INTL EQUITY INDEX FDS-7,600 SHS | $458,204 | $559,056 |
| VANGUARD SMALL CAP-3,832 SHS | $580,489 | $988,464 |
Investments Govt Obligations Sch InvestmentsGovtObligationsSch
| Field | Value | IRS element (for citing) |
|---|---|---|
| US Govt Obligations Book Vl EOY | $1,236,469 | USGovtObligationsBookVlEOYAmt |
| US Govt Obligations EOYFMV | $1,236,738 | USGovtObligationsEOYFMVAmt |
| State Local Sec Book Vl EOY | $0 | StateLocalSecBookVlEOYAmt |
| State Local Sec EOYFMV | $0 | StateLocalSecEOYFMVAmt |
Legal Fees Schedule LegalFeesSchedule
Legal Fees LegalFeesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Category | SHERMAN ATLAS | CategoryTxt |
| Legal Fees | $7,198 | LegalFeesAmt |
| Net Investment Income | $0 | NetInvestmentIncomeAmt |
| Disbursements Charitable Prps | $7,198 | DisbursementsCharitablePrpsAmt |
Other Assets Schedule OtherAssetsSchedule
Other Assets Schedule OtherAssetsScheduleGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | DUE TO/FROM BROKER | Desc |
| BOY Book Value | $6,330 | BOYBookValueAmt |
| EOY Book Value | $14,535 | EOYBookValueAmt |
| EOYFMV | $14,535 | EOYFMVAmt |
Other Expenses Schedule OtherExpensesSchedule
Other Expenses Schedule OtherExpensesScheduleGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | JPMORGAN CHASE - BANK CHARGES | Desc |
| Revenue And Expenses Per Books | $215 | RevenueAndExpensesPerBooksAmt |
| Net Investment Income | $0 | NetInvestmentIncomeAmt |
| Disbursements Charitable Prps | $215 | DisbursementsCharitablePrpsAmt |
Other Professional Fees Schedule OtherProfessionalFeesSchedule
Other Professional Fees Detail OtherProfessionalFeesDetail (2 entries)
| CategoryCategoryTxt | AmtAmt | Net Investment IncomeNetInvestmentIncomeAmt | Disbursements Charitable PrpsDisbursementsCharitablePrpsAmt |
|---|---|---|---|
| TPI CONSULTING - GRANT CONSULTANT FEE | $69,900 | $0 | $69,900 |
| FIDELITY INVESTMENT ADVISORY | $82,913 | $82,913 | $0 |
Taxes Schedule TaxesSchedule
Taxes Detail TaxesDetail (2 entries)
| CategoryCategoryTxt | AmtAmt | Net Investment IncomeNetInvestmentIncomeAmt | Disbursements Charitable PrpsDisbursementsCharitablePrpsAmt |
|---|---|---|---|
| FOREIGN TAXES | $1,649 | $1,649 | $0 |
| FEDERAL INCOME TAX | $8,971 | $0 | $0 |
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