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ANDREW SQUIRE TESTAMENTARY TR: Form 990, tax year 2025

View the entire original 990 at ProPublica ↗

Organization
ANDREW SQUIRE TESTAMENTARY TR (EIN 34-6506892)
Tax period
2025-01-01 to 2025-12-31
Filed
2026-05-07
IRS object ID
202631279349301788
Schema version
2025v4.0
Source
Download XML · Original 990 at ProPublica

Every field in the e-filed return. Faint text is the IRS element name, for citing.

Return header ReturnHeader

FieldValueIRS element (for citing)
Return2026-05-07T11:01:40-05:00ReturnTs
Tax Period End2025-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN920460586PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1PWC US TAX LLPBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line14300 E CAMELBACK ROAD STE 475AddressLine1Txt
CityPHOENIXCityNm
State AbbreviationAZStateAbbreviationCd
ZIP85018ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2025-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN346506892EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1ANDREW SQUIRE TESTAMENTARY TRUSTBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlSQUIBusinessNameControlTxt
Phone2166890969PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line14900 TIEDEMAN ROAD OH-01-49-0381AddressLine1Txt
CityBROOKLYNCityNm
State AbbreviationOHStateAbbreviationCd
ZIP44144ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonKEYBANK BY JOSEPH VELKOSPersonNm
Person TitleVICE PRESIDENTPersonTitleTxt
Phone2166890969PhoneNum
Signature2026-04-18SignatureDt
Discuss With Paid PreparerYes (true)DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonJEFFREY E KUHLINPreparerPersonNm
PTINP00353001PTIN
Phone4123556000PhoneNum
Preparation2026-04-18PreparationDt
Self EmployedYes (X)SelfEmployedInd
FieldValueIRS element (for citing)
Tax2025TaxYr
Build TS2025-03-06 01:10:19ZBuildTS

Form 990 IRS990

Principal Ofcr Business Name PrincipalOfcrBusinessName

FieldValueIRS element (for citing)
Business Name Line1KEYBANK NA TRUSTEEBusinessNameLine1Txt
FieldValueIRS element (for citing)
Gross Receipts$6,412,267GrossReceiptsAmt
Group Return For AffiliatesfalseGroupReturnForAffiliatesInd
Organization501c3Yes (X)Organization501c3Ind
Website AddressN/AWebsiteAddressTxt
Type Of Organization TrustYes (X)TypeOfOrganizationTrustInd
Formation1934FormationYr
Legal Domicile StateOHLegalDomicileStateCd
Activity Or MissionUNDER THE TERMS OF THE WILL AND CODICILS OF ANDREW SQUIRE WHO DIED JANUARY 5, 1934, THE TRUSTEES ARE DIRECTED TO MAKE GRANTS TO CASE WESTERN RESERVE UNIVERSITY. GRANTS ARE TO BE USED IN PRESERVING ,MAINTAINING AND OPERATING SQUIRE FARM, ONE OF THE PROPERTIES AND EDUCATIONAL FUNCTIONS OF THE UNIVERSITY AND TO THE EXTENT GRANTS ARE NOT NEEDED FOR SUCH PURPOSE, THEN TO BE USE BY THE UNIVERSITY FOR THE BENEFIT OF FLORA STONE MATHER COLLEGE OF SAID UNIVERSITY.ActivityOrMissionDesc
Voting Members Governing Body1VotingMembersGoverningBodyCnt
Voting Members Independent0VotingMembersIndependentCnt
Total Employee0TotalEmployeeCnt
Total Gross UBI$0TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm$0NetUnrelatedBusTxblIncmAmt
CY Contributions Grants$0CYContributionsGrantsAmt
CY Program Service Revenue$0CYProgramServiceRevenueAmt
PY Investment Income$4,989,882PYInvestmentIncomeAmt
CY Investment Income$4,131,278CYInvestmentIncomeAmt
PY Other Revenue$1,878PYOtherRevenueAmt
CY Other Revenue$0CYOtherRevenueAmt
PY Total Revenue$4,991,760PYTotalRevenueAmt
CY Total Revenue$4,131,278CYTotalRevenueAmt
PY Grants And Similar Paid$3,489,294PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid$3,823,732CYGrantsAndSimilarPaidAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$353,399PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$381,095CYSalariesCompEmpBnftPaidAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$0CYTotalFundraisingExpenseAmt
PY Other Expenses$48,631PYOtherExpensesAmt
CY Other Expenses$19,688CYOtherExpensesAmt
PY Total Expenses$3,891,324PYTotalExpensesAmt
CY Total Expenses$4,224,515CYTotalExpensesAmt
PY Revenues Less Expenses$1,100,436PYRevenuesLessExpensesAmt
CY Revenues Less Expenses-$93,237CYRevenuesLessExpensesAmt
Total Assets BOY$52,123,464TotalAssetsBOYAmt
Total Assets EOY$52,030,227TotalAssetsEOYAmt
Total Liabilities BOY$0TotalLiabilitiesBOYAmt
Total Liabilities EOY$0TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$52,123,464NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$52,030,227NetAssetsOrFundBalancesEOYAmt
Info In Schedule O Part IIIYes (X)InfoInScheduleOPartIIIInd
MissionUNDER THE TERMS OF THE WILL AND CODICILS OF ANDREW SQUIRE WHO DIED JANUARY 5, 1934, THE TRUSTEES ARE DIRECTED TO MAKE GRANTS TO CASE WESTERN RESERVE UNIVERSITY. GRANTS ARE TO BE USED IN PRESERVING ,MAINTAINING AND OPERATING SQUIRE FARM, ONE OF THE PROPERTIES AND EDUCATIONAL FUNCTIONS OF THE UNIVERSITY AND TO THE EXTENT GRANTS ARE NOT NEEDED FOR SUCH PURPOSE, THEN TO BE USE BY THE UNIVERSITY FOR THE BENEFIT OF FLORA STONE MATHER COLLEGE OF SAID UNIVERSITY.MissionDesc
Significant New Program SrvcfalseSignificantNewProgramSrvcInd
Significant ChangefalseSignificantChangeInd
Expense$3,822,732ExpenseAmt
Grant$3,822,732GrantAmt
DescTHIS TRUST DISTRIBUTES ITS INCOME TO CASE WESTERN RESERVE UNIVERSITY FOR THE BENEFIT OF SQUIRE FARM AND MATHER COLLEGE. UNDER THE OHIO INSTITUTIONAL TRUST FUNDS ACTOF 1999, THE BENEFICIARY HAS CHOSEN TO RECEIVE THE MAXIMUM OF INCOME BASED ON THE GREATER OF 5% OF AFV OR TRADITIONAL INCOME. KEYBANK MAINTAINS A RESPONSIVENESS TO THE NEEDS AND ACTIVITIES OF THE BENEFICIARY ORGANIZATION IN THE ATTAINMENT OF ITS MISSION.Desc

Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp

FieldValueIRS element (for citing)
Expense$1,000ExpenseAmt
Grant$1,000GrantAmt
DescGRANT PAID TO CLEVELAND BOTANICAL GARDEN ARE FOR GENERAL SUPPORT OF THE GARDEN IN MEMORY OF ELEANOR SQUIRE'S COLLECTION OF GARDENING BOOKS WHICH INSPIRED THE FOUNDING OF THE GARDEN CENTER OF GREATER CLEVELAND, NOW KNOWN AS THE BOTANICAL GARDENS ALSO UTILIZED FOR EDUCATIONAL PURPOSES BY CASE WESTERN RESERVE UNIVERSITY.Desc
FieldValueIRS element (for citing)
Total Program Service Expenses$3,823,732TotalProgramServiceExpensesAmt
Described In Section501c3Yes (true)DescribedInSection501c3Ind
Schedule B RequiredfalseScheduleBRequiredInd
Political Campaign ActyfalsePoliticalCampaignActyInd
Lobbying ActivitiesfalseLobbyingActivitiesInd
Subject To Proxy TaxfalseSubjectToProxyTaxInd
Donor Advised FundfalseDonorAdvisedFundInd
Conservation EasementsfalseConservationEasementsInd
Collections Of ArtfalseCollectionsOfArtInd
Credit CounselingfalseCreditCounselingInd
Donor Rstr Or Quasi EndowmentsfalseDonorRstrOrQuasiEndowmentsInd
Report Land Building EquipmentfalseReportLandBuildingEquipmentInd
Report Investments Other SecYes (true)ReportInvestmentsOtherSecInd
Report Program Related InvstfalseReportProgramRelatedInvstInd
Report Other AssetsfalseReportOtherAssetsInd
Report Other LiabilitiesfalseReportOtherLiabilitiesInd
Include FIN48 FootnotefalseIncludeFIN48FootnoteInd
Independent Audit Fincl StmtfalseIndependentAuditFinclStmtInd
Consolidated Audit Fincl StmtfalseConsolidatedAuditFinclStmtInd
School OperatingfalseSchoolOperatingInd
Foreign OfficefalseForeignOfficeInd
Foreign ActivitiesfalseForeignActivitiesInd
More Than5000 K To OrgfalseMoreThan5000KToOrgInd
More Than5000 K To IndividualsfalseMoreThan5000KToIndividualsInd
Professional FundraisingfalseProfessionalFundraisingInd
Fundraising ActivitiesfalseFundraisingActivitiesInd
Gaming ActivitiesfalseGamingActivitiesInd
Operate HospitalfalseOperateHospitalInd
Grants To OrganizationsYes (true)GrantsToOrganizationsInd
Grants To IndividualsfalseGrantsToIndividualsInd
Schedule J RequiredfalseScheduleJRequiredInd
Tax Exempt BondsfalseTaxExemptBondsInd
Engaged In Excess Benefit TransfalseEngagedInExcessBenefitTransInd
PY Excess Benefit TransfalsePYExcessBenefitTransInd
Loan OutstandingfalseLoanOutstandingInd
Grant To Related PersonfalseGrantToRelatedPersonInd
Business Rln With Org MemfalseBusinessRlnWithOrgMemInd
Business Rln With Fam MemfalseBusinessRlnWithFamMemInd
Business Rln With35 Ctrl EntfalseBusinessRlnWith35CtrlEntInd
Deductible Non Cash ContrifalseDeductibleNonCashContriInd
Deductible Art ContributionfalseDeductibleArtContributionInd
Terminate OperationsfalseTerminateOperationsInd
Partial LiquidationfalsePartialLiquidationInd
Disregarded EntityfalseDisregardedEntityInd
Related EntityYes (true)RelatedEntityInd
Related Organization Ctrl EntfalseRelatedOrganizationCtrlEntInd
Trnsfr Exmpt Non Chrtbl Rltd OrgfalseTrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted PrtshpfalseActivitiesConductedPrtshpInd
Schedule O RequiredYes (true)ScheduleORequiredInd
IRP Document0IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Employee0EmployeeCnt
Unrelated Bus Incm Over LimitfalseUnrelatedBusIncmOverLimitInd
Foreign Financial AccountfalseForeignFinancialAccountInd
Prohibited Tax Shelter TransfalseProhibitedTaxShelterTransInd
Taxable Party NotificationfalseTaxablePartyNotificationInd
Nondeductible ContributionsfalseNondeductibleContributionsInd
Quid Pro Quo ContributionsfalseQuidProQuoContributionsInd
Form8282 Property Disposed OffalseForm8282PropertyDisposedOfInd
Rcv Fnds To Pay Prsnl Bnft CntrctfalseRcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft CntrctfalsePayPremiumsPrsnlBnftCntrctInd
Indoor Tanning ServicesfalseIndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht PymtfalseSubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst IncfalseSubjectToExcsTaxNetInvstIncInd
Excs Tax Sect4951 Or4952 Or4953falseExcsTaxSect4951Or4952Or4953Ind
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members1GoverningBodyVotingMembersCnt
Independent Voting Member0IndependentVotingMemberCnt
Family Or Business RlnfalseFamilyOrBusinessRlnInd
Delegation Of Mgmt DutiesfalseDelegationOfMgmtDutiesInd
Change To Org DocumentsfalseChangeToOrgDocumentsInd
Material Diversion Or MisusefalseMaterialDiversionOrMisuseInd
Members Or StockholdersfalseMembersOrStockholdersInd
Election Of Board MembersfalseElectionOfBoardMembersInd
Decisions Subject To ApprovafalseDecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (true)MinutesOfGoverningBodyInd
Minutes Of CommitteesYes (true)MinutesOfCommitteesInd
Officer Mailing AddressfalseOfficerMailingAddressInd
Local ChaptersfalseLocalChaptersInd
Form990 Provided To Gvrn BodyYes (true)Form990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyfalseConflictOfInterestPolicyInd
Whistleblower PolicyfalseWhistleblowerPolicyInd
Document Retention PolicyfalseDocumentRetentionPolicyInd
Compensation Process CEOfalseCompensationProcessCEOInd
Compensation Process OtherfalseCompensationProcessOtherInd
Investment In Joint VenturefalseInvestmentInJointVentureInd
States Where Copy Of Return Is FldOHStatesWhereCopyOfReturnIsFldCd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1KeyBank NABusinessNameLine1Txt
FieldValueIRS element (for citing)
Phone2168134556PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line14900 Tiedeman Rd OH-01-49-0381AddressLine1Txt
CityBrooklynCityNm
State AbbreviationOHStateAbbreviationCd
ZIP441442302ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (3 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmtInstitutional TrusteeInstitutionalTrusteeInd
ALLEN H FORD
CO-TRUSTEE1.0Yes (X)$0$0$0
DAVID HUNT
CO-TRUSTEE1.0Yes (X)$0$0$0
KEYBANK N A
CO-TRUSTEE1.0$381,095$0$0Yes (X)
FieldValueIRS element (for citing)
Total Reportable Comp From Org$381,095TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org$0TotReportableCompRltdOrgAmt
Total Other Compensation$0TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K1IndivRcvdGreaterThan100KCnt
Former Ofcr Employees ListedfalseFormerOfcrEmployeesListedInd
Total Comp Greater Than150 KfalseTotalCompGreaterThan150KInd
Compensation From Other SrcsfalseCompensationFromOtherSrcsInd

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$734,279TotalRevenueColumnAmt
Exclusion$734,279ExclusionAmt

Gross Amount Sales Assets GrossAmountSalesAssetsGrp

FieldValueIRS element (for citing)
Securities$5,677,988SecuritiesAmt

Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp

FieldValueIRS element (for citing)
Securities$2,280,989SecuritiesAmt

Gain Or Loss GainOrLossGrp

FieldValueIRS element (for citing)
Securities$3,396,999SecuritiesAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

FieldValueIRS element (for citing)
Total Revenue Column$3,396,999TotalRevenueColumnAmt
Exclusion$3,396,999ExclusionAmt

Other Revenue Misc OtherRevenueMiscGrp

FieldValueIRS element (for citing)
DescIRS 990T TAX REFUND 2018 TAX YEAR\Desc

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$4,131,278TotalRevenueColumnAmt
Exclusion$4,131,278ExclusionAmt

Grants To Domestic Orgs GrantsToDomesticOrgsGrp

FieldValueIRS element (for citing)
Total$3,823,732TotalAmt
Program Services$3,823,732ProgramServicesAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

FieldValueIRS element (for citing)
Total$381,095TotalAmt
Management And General$381,095ManagementAndGeneralAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$1,050TotalAmt
Management And General$1,050ManagementAndGeneralAmt

Other Expenses OtherExpensesGrp

FieldValueIRS element (for citing)
Desc990T ESTIMATED TAX PYMTDesc

All Other Expenses AllOtherExpensesGrp

FieldValueIRS element (for citing)
Total$18,638TotalAmt
Management And General$18,638ManagementAndGeneralAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$4,224,515TotalAmt
Program Services$3,823,732ProgramServicesAmt
Management And General$400,783ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

FieldValueIRS element (for citing)
BOY$500,720BOYAmt
EOY$611,724EOYAmt

Investments Other Securities InvestmentsOtherSecuritiesGrp

FieldValueIRS element (for citing)
BOY$51,622,744BOYAmt
EOY$51,418,503EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$52,123,464BOYAmt
EOY$52,030,227EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$0EOYAmt
FieldValueIRS element (for citing)
Org Does Not Follow FASB117Yes (X)OrgDoesNotFollowFASB117Ind

Cap Stk Tr Prin Current Funds CapStkTrPrinCurrentFundsGrp

FieldValueIRS element (for citing)
BOY$52,123,464BOYAmt
EOY$52,030,227EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$52,123,464BOYAmt
EOY$52,030,227EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$52,123,464BOYAmt
EOY$52,030,227EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss-$93,237ReconcilationRevenueExpnssAmt
Method Of Accounting CashYes (X)MethodOfAccountingCashInd
Accountant Compile Or ReviewfalseAccountantCompileOrReviewInd
Acct Compile Or Review BasisAcctCompileOrReviewBasisGrp
FS AuditedfalseFSAuditedInd
FS Audited BasisFSAuditedBasisGrp
Federal Grant Audit RequiredfalseFederalGrantAuditRequiredInd

Schedule A IRS990ScheduleA

FieldValueIRS element (for citing)
Supporting Organization509a3Yes (X)SupportingOrganization509a3Ind
Supporting Org Type3 Non FuncYes (X)SupportingOrgType3NonFuncInd
Supported Organizations2SupportedOrganizationsCnt

Supported Org Information SupportedOrgInformationGrp (2 entries)

EINEINOrganization TypeOrganizationTypeCdGoverning Document ListedGoverningDocumentListedIndSupportSupportAmtOther SupportOtherSupportAmt
CASE WESTERN RESERVE UNIV
3410189925Yes (true)$3,822,732$0
CLEVE BOTANICAL GARDEN
3402395387Yes (true)$1,000$0
FieldValueIRS element (for citing)
Supported Organizations Total2SupportedOrganizationsTotalCnt
Support Sum$3,823,732SupportSumAmt
Other Support Sum$0OtherSupportSumAmt

Form990 Sch A Supporting Org Form990SchASupportingOrgGrp

FieldValueIRS element (for citing)
Listed By Name Governing DocYes (true)ListedByNameGoverningDocInd
Suprt Org No IRS DeterminationfalseSuprtOrgNoIRSDeterminationInd
Supported Org Section C456falseSupportedOrgSectionC456Ind
Supported Org Not Organized USfalseSupportedOrgNotOrganizedUSInd
Organization Change Suprt OrgfalseOrganizationChangeSuprtOrgInd
Support Non Supported OrgfalseSupportNonSupportedOrgInd
Payment Substantial ContribtrfalsePaymentSubstantialContribtrInd
Loan Disqualified PersonfalseLoanDisqualifiedPersonInd
Controlled Disqualified PrsnfalseControlledDisqualifiedPrsnInd
Disqualified Prsn Controll IntfalseDisqualifiedPrsnControllIntInd
Disqualified Prsn Ownr IntfalseDisqualifiedPrsnOwnrIntInd
Excess Business Holdings RulesYes (true)ExcessBusinessHoldingsRulesInd
Excess Business HoldingsfalseExcessBusinessHoldingsInd
Contribution ControllerfalseContributionControllerInd
Contribution FamilyfalseContributionFamilyInd
Contribution35 ControlledfalseContribution35ControlledInd

Form990 Sch A Type3 Sprt Org All Form990SchAType3SprtOrgAllGrp

FieldValueIRS element (for citing)
Timely Provided DocumentsYes (true)TimelyProvidedDocumentsInd
Officers Close RelationshipfalseOfficersCloseRelationshipInd
Supported Org Voice InvestmentYes (true)SupportedOrgVoiceInvestmentInd

Adjusted Net Income AdjustedNetIncomeGrp

Net ST Capital Gain Adj Net Incm NetSTCapitalGainAdjNetIncmGrp

FieldValueIRS element (for citing)
Prior Year$0PriorYearAmt

Recoveries PY Distributions RecoveriesPYDistributionsGrp

FieldValueIRS element (for citing)
Prior Year$0PriorYearAmt

Other Gross Income OtherGrossIncomeGrp

FieldValueIRS element (for citing)
Prior Year$728,792PriorYearAmt
Current Year$734,279CurrentYearAmt

Adjusted Gross Income AdjustedGrossIncomeGrp

FieldValueIRS element (for citing)
Prior Year$728,792PriorYearAmt
Current Year$734,279CurrentYearAmt

Depreciation Depletion DepreciationDepletionGrp

FieldValueIRS element (for citing)
Prior Year$0PriorYearAmt

Production Income ProductionIncomeGrp

FieldValueIRS element (for citing)
Prior Year$402,030PriorYearAmt
Current Year$400,783CurrentYearAmt

Other Expenses OtherExpensesGrp

FieldValueIRS element (for citing)
Prior Year$0PriorYearAmt

Total Adjusted Net Income TotalAdjustedNetIncomeGrp

FieldValueIRS element (for citing)
Prior Year$326,762PriorYearAmt
Current Year$333,496CurrentYearAmt

Minimum Asset Amount MinimumAssetAmountGrp

Average Monthly FMV Of Sec AverageMonthlyFMVOfSecGrp

FieldValueIRS element (for citing)
Prior Year$76,712,849PriorYearAmt
Current Year$78,538,235CurrentYearAmt

Average Monthly Cash Balances AverageMonthlyCashBalancesGrp

FieldValueIRS element (for citing)
Prior Year$0PriorYearAmt

FMV Other Non Exempt Use Asset FMVOtherNonExemptUseAssetGrp

FieldValueIRS element (for citing)
Prior Year$0PriorYearAmt

Total FMV Of Non Exempt Use Asset TotalFMVOfNonExemptUseAssetGrp

FieldValueIRS element (for citing)
Prior Year$76,712,849PriorYearAmt
Current Year$78,538,235CurrentYearAmt
FieldValueIRS element (for citing)
Discount Claimed$0DiscountClaimedAmt

Acquisition Indebtedness AcquisitionIndebtednessGrp

FieldValueIRS element (for citing)
Prior Year$0PriorYearAmt

Adjusted FMV Less Indebtedness AdjustedFMVLessIndebtednessGrp

FieldValueIRS element (for citing)
Prior Year$76,712,849PriorYearAmt
Current Year$78,538,235CurrentYearAmt

Cash Deemed Charitable CashDeemedCharitableGrp

FieldValueIRS element (for citing)
Prior Year$1,150,693PriorYearAmt
Current Year$1,178,074CurrentYearAmt

Net Vl Non Exempt Use Assets NetVlNonExemptUseAssetsGrp

FieldValueIRS element (for citing)
Prior Year$75,562,156PriorYearAmt
Current Year$77,360,161CurrentYearAmt

Pct Of Net Vl Non Exempt Use Ast PctOfNetVlNonExemptUseAstGrp

FieldValueIRS element (for citing)
Prior Year$2,644,675PriorYearAmt
Current Year$2,707,606CurrentYearAmt

Recoveries PY Distri Min Asset RecoveriesPYDistriMinAssetGrp

FieldValueIRS element (for citing)
Prior Year$0PriorYearAmt

Total Minimum Asset TotalMinimumAssetGrp

FieldValueIRS element (for citing)
Prior Year$2,644,675PriorYearAmt
Current Year$2,707,606CurrentYearAmt

Distributable Amount DistributableAmountGrp

FieldValueIRS element (for citing)
CY Adj Net Income Distributable$326,762CYAdjNetIncomeDistributableAmt
CY Pct85 Adjusted Net Income$277,748CYPct85AdjustedNetIncomeAmt
CY Total Min Ast Distributable$2,644,675CYTotalMinAstDistributableAmt
CY Greater Adjusted Minimum$2,644,675CYGreaterAdjustedMinimumAmt
CY Income Tax Imposed PY$0CYIncomeTaxImposedPYAmt
CY Distributable As Adjusted$2,644,675CYDistributableAsAdjustedAmt

Distributions DistributionsGrp

FieldValueIRS element (for citing)
CY Paid Accomplish Exempt Prps$3,823,732CYPaidAccomplishExemptPrpsAmt
CY Pd In Excess Income Activity$0CYPdInExcessIncomeActivityAmt
CY Administrative Expense Paid$0CYAdministrativeExpensePaidAmt
Exempt Use Assets Acquis Paid$0ExemptUseAssetsAcquisPaidAmt
Qualified Set Aside$0QualifiedSetAsideAmt
CY Total Annual Distributions$3,823,732CYTotalAnnualDistributionsAmt
CY Distri Attentive Suprt Org$3,823,732CYDistriAttentiveSuprtOrgAmt
CY Distributable As Adjusted$2,644,675CYDistributableAsAdjustedAmt
CY Distribution Yr1.0CYDistributionYrRt

Distribution Allocations DistributionAllocationsGrp

FieldValueIRS element (for citing)
CY Distributable As Adjusted$2,644,675CYDistributableAsAdjustedAmt
Underdistributions$0UnderdistributionsAmt
Excess Distribution Cyov Yr5$0ExcessDistributionCyovYr5Amt
Excess Distribution Cyov Yr4$271,843ExcessDistributionCyovYr4Amt
Excess Distribution Cyov Yr3$3,951,903ExcessDistributionCyovYr3Amt
Excess Distribution Cyov Yr2$3,653,927ExcessDistributionCyovYr2Amt
Excess Distribution Cyov Yr1$3,489,294ExcessDistributionCyovYr1Amt
Total Excess Distribution Cyov$11,366,967TotalExcessDistributionCyovAmt
Cyov Applied Underdistri PY$0CyovAppliedUnderdistriPYAmt
Cyov Applied Underdistr CPY$2,644,675CyovAppliedUnderdistrCPYAmt
Carryover PY Not Applied$0CarryoverPYNotAppliedAmt
Excess Distribution Cyov$8,722,292ExcessDistributionCyovAmt
CY Total Annual Distributions$3,823,732CYTotalAnnualDistributionsAmt
CY Distrib App Underdistri PY$0CYDistribAppUnderdistriPYAmt
Excess Distribution$3,823,732ExcessDistributionAmt
Remaining Underdistri PY$0RemainingUnderdistriPYAmt
Remaining Underdistri CY$0RemainingUnderdistriCYAmt
Excess Distri Cyov To Next Yr$12,546,024ExcessDistriCyovToNextYrAmt
Excess From Year5$0ExcessFromYear5Amt
Excess From Year4$1,579,071ExcessFromYear4Amt
Excess From Year3$3,653,927ExcessFromYear3Amt
Excess From Year2$3,489,294ExcessFromYear2Amt
Excess From Year1$3,823,732ExcessFromYear1Amt

Form990 Schedule A Part VI Form990ScheduleAPartVIGrp (4 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
PART IV, Section D, Line 2Keybank representatives have completed an extensive internal review of supporting organization accounts. this was done in concert with in house counsel and individual determinations were made with respect to the relationships. The beneficiaries have the right to remove the trustee and the trustee has the right to amend the trust to insure continuation of 509(a)3 status.
PART IV, Section D, Line 3KeyBank as Trustee recognizes the charitable organization's right to offer insight with respect to the administration or investments of the trust. KeyBank agrees to take due consideration of all suggestions and agrees to take all steps necessary to ensure that the supported organizations have a significant voice with respect to the trust.
PART V, Section D, Line 8KeyBank, as Co-Trustee, maintains a close and continuous working relationship with Case Western Reserve University and theCleveland Botanical Garden. All supported organizationsmaintain a significant voice as they have the right to remove theTrustee and replace with another corporate Trustee. The Trustee hasthe authority to amend the document to insure the continuation of
PART V, Section D, Line 8 Continued509(a)(3) status. The supported organizations receive periodic statements reflecting all activity in the trust regarding income ,expenses and investments. KeyBank welcomes the input of the supported organizations as to investments.

Schedule D IRS990ScheduleD

Other Securities OtherSecuritiesGrp (2 entries)

DescDescMethod ValuationMethodValuationCdBook ValueBookValueAmt
KT SHORT TERM INVESTMENT FUNDC
CASE WESTERN RESERVE U CTF FDC$51,418,503
FieldValueIRS element (for citing)
Total Book Value Securities$51,418,503TotalBookValueSecuritiesAmt

Other Assets Org OtherAssetsOrgGrp

FieldValueIRS element (for citing)
DescXXX-XX-XXXX PORTRAIT OF A SQUIREDesc

Schedule I IRS990ScheduleI

FieldValueIRS element (for citing)
Grant Records MaintainedYes (true)GrantRecordsMaintainedInd

Recipient Table RecipientTable

Recipient Business Name RecipientBusinessName

FieldValueIRS element (for citing)
Business Name Line1CASE WESTERN RESERVE UNIVERSITYBusinessNameLine1Txt

US Address USAddress

FieldValueIRS element (for citing)
Address Line110900 EUCLID AVEAddressLine1Txt
CityCLEVELANDCityNm
State AbbreviationOHStateAbbreviationCd
ZIP44106ZIPCd
FieldValueIRS element (for citing)
Recipient EIN341018992RecipientEIN
IRC Section170(b)(1)(A)(iii)IRCSectionDesc
Cash Grant$3,822,732CashGrantAmt
Purpose Of GrantBENEFIT OF SQUIRE FARM AND MATHER COLLEGEPurposeOfGrantTxt

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferenceEXPLANATION FOR FORM 990, SCHEDULE I, PART 1, LINE 2FormAndLineReferenceDesc
ExplanationGRANTS ARE MADE TO 501(c)(3 ) ORGANIZATIONS THAT ARE NAMED IN THE TRUST DOCUMENT. OUR ADMINISTRATIVE REPRESENTATIVES ARE IN PERIODIC CONTACT WITH REPRESENTATIVES OF THE CHARITIES IN ORDER TO BE IN COMPLIANCE WITH THE TRUST PROVISIONS.ExplanationTxt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (6 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
PART VI, LINE 12ANO CONFLICT OF INTEREST POLICY EXISTS FOR THE TRUST. KEYBANK N.A. HAS A CORPORATE CONFLICT OF INTEREST POLICY.
PART VI, LINE 14THE TRUST HAS NO WRITTEN DOCUMENT RETENTION OR DESTRUCTION POLICY. KEYBANK N A HAS A CORPORATE DOCUMENT RETENTION AND DESTRUCTION POLICY.
PART VI, LINE 15 A AND BKEYBANK IS CO-TRUSTEE, IS COMPENSATED AS SUCH, AND MAKES ALL DECISIONS WITH RESPECT TO THE OPERATION AND ADMINISTRATION OF THETRUST.
EXPLANATION FOR FORM 990, PAGE 6, PART VI, LINE 1aKEYBANK IS CO-TRUSTEE.
FORM 990, PAGE 6, PART VI, LINE 11-DESCRIPTION OF PROCESS FOR REVIEWALL RETURNS ARE PREPARED AND THOROUGHLY REVIEWED BY OUR TAX VENDOR AND/OR INTERNAL PROFESSIONAL TAX DEPARTMENT.
FORM 990, PAGE 6, PART VI, LINE 19DOCUMENTS ARE AVAILABLE UPON REQUEST BY MAIL OR BY PHONE WITHIN TWO WEEKS OF RECEIPT OF THE REQUEST.

Schedule R IRS990ScheduleR

Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp (2 entries)

Address Line1USAddress/AddressLine1TxtCityUSAddress/CityNmState AbbreviationUSAddress/StateAbbreviationCdZIPUSAddress/ZIPCdEINEINPrimary ActivitiesPrimaryActivitiesTxtLegal Domicile StateLegalDomicileStateCdExempt Code SectionExemptCodeSectionTxtPublic Charity StatusPublicCharityStatusTxtDirect Controlling NADirectControllingNACdControlled OrganizationControlledOrganizationInd
CASE WESTERN RESERVE UNIVERSITY
10900 EUCLID AVECLEVELANDOH44106341018992EDUCATIONOH501(c)3170(b)(1)(A)(iii)N/Afalse
CLEVELAND BOTANICAL GARDEN
11030 EAST BLVDCLEVELANDOH44106340239538GARDENS AND NATUREOH501(c)3170(b)(1)(A)(vi)N/Afalse
FieldValueIRS element (for citing)
Receipt Of Int Annts Rnts RyltsfalseReceiptOfIntAnntsRntsRyltsInd
Gift Grnt Or Cap Contri To Oth OrgYes (true)GiftGrntOrCapContriToOthOrgInd
Gift Grnt Cap Contri From Oth OrgfalseGiftGrntCapContriFromOthOrgInd
Loans Or Guarantees To Other OrgfalseLoansOrGuaranteesToOtherOrgInd
Loans Or Guarantees From Oth OrgfalseLoansOrGuaranteesFromOthOrgInd
Div Related OrganizationfalseDivRelatedOrganizationInd
Asset Sale To Other OrgfalseAssetSaleToOtherOrgInd
Asset Purchase From Other OrgfalseAssetPurchaseFromOtherOrgInd
Asset ExchangefalseAssetExchangeInd
Rental Of Facilities To Oth OrgfalseRentalOfFacilitiesToOthOrgInd
Rental Of Fclts From Oth OrgfalseRentalOfFcltsFromOthOrgInd
Perform Of Services For Oth OrgfalsePerformOfServicesForOthOrgInd
Perform Of Services By Other OrgfalsePerformOfServicesByOtherOrgInd
Sharing Of FacilitiesfalseSharingOfFacilitiesInd
Paid Employees SharingfalsePaidEmployeesSharingInd
Reimbursement Paid To Other OrgfalseReimbursementPaidToOtherOrgInd
Reimbursement Paid By Other OrgfalseReimbursementPaidByOtherOrgInd
Transfer To Other OrgfalseTransferToOtherOrgInd
Transfer From Other OrgfalseTransferFromOtherOrgInd

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