2023-11-15T09:35:38-06:00 2022-12-31 420714325 RSM US LLP 4 TIMES SQUARE NEW YORK NY 100362602 990 2022-01-01 137111099 THE BESSEMER GIVING FUND C/O BESSEMER TRUST COMPANY TRUSTEE BESS 7328550800 100 WOODBRIDGE CENTER DRIVE WOODBRIDGE NJ 07095 JACLYN FEFFER SENIOR FIDUCIARY COUNSEL 7328550800 2023-11-14 1 JACLYN FEFFER 999009999 0 MICHELLE O'NEILL P01372721 2123721000 3 AAL1 IAL1 2022 2023-04-26 12:10:37Z BESSEMER TRUST COMPANY JULIE PARDUE PRINCIPAL SAME AS C ABOVE WOODBRIDGE NJ 07095 306071676 0 X N/A X 1997 NJ TO RECEIVE CONTRIBUTIONS FROM THE PUBLIC AND MAKE GRANTS TO QUALIFIED RECIPIENT CHARITABLE ORGANIZATIONS. 0 0 0 0 63920 25168 248421786 114894620 0 0 43176470 -3633177 0 0 291598256 111261443 125314398 108398132 0 0 10000 30000 0 0 0 907070 1204710 126231468 109632842 165366788 1628601 757899558 638749745 0 70000 757899558 638679745 TO RECEIVE PUBLIC CONTRIBUTIONS AND MAKE GRANTS TO QUALIFIED CHARITABLE ORGANIZATIONS. 0 0 108553132 108398132 THE ORGANIZATION RECEIVES CHARITABLE CONTRIBUTIONS AND MAKES GRANTS TO CHARITABLE ORGANIZATIONS AND PROJECTS FOR CHARITABLE PURPOSES IN ACCORDANCE WITH APPLICABLE LAW AND REGULATIONS. 108553132 1 1 0 0 0 1 0 0 0 0 0 1 0 0 0 1 1 0 0 0 1 1 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 1 0 0 0 1 8 0 1 0 1 1 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 X 0 0 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 0 0 0 NJ NY CA MA IL FL VA X X BESSEMER TRUST COMPANY TRUSTEE 7328550800 100 WOODBRIDGE CENTER DRIVE WOODBRIDGE NJ 07095 BESSEMER TRUST COMPANY TRUSTEE 15.00 0.00 X 30000 0 0 30000 0 0 0 0 0 0 PATTERSON BELKNAP WEBB & TYLER 1133 AVENUE OF THE AMERICAS NEW YORK NY 10036 LEGAL 136489 1 114894620 59555294 114894620 6541004 63920 6477084 184636052 194810233 -10174181 -10174181 -10174181 111261443 0 63920 -3697097 107817599 107817599 580533 580533 30000 15000 15000 280000 140000 140000 136489 136489 29173 29173 694357 694357 16000 16000 OTHER REGISTRATIONS 13799 13799 CHARITY REGISTRATION 5888 5888 APPRAISER/VALUATION 5000 5000 PRINTING AND ADMINISTRA 1940 1940 22064 22064 109632842 108553132 1079710 0 704512914 587760347 53386644 50989398 757899558 638749745 70000 0 70000 X 757899558 638679745 757899558 638679745 757899558 638749745 1628601 -120848414 0 X 0 1 X 1 0 X 103117206 137550829 142226084 248421786 114894620 746210525 103117206 137550829 142226084 248421786 114894620 746210525 88140650 658069875 3617989 4449243 1823366 3095817 6477084 19463499 207652 1535136 870163 63920 2676871 768350895 0.85650 0.83320 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 710 23 114858790 35830 106978256 1419876 626085241 12664504 1 1 0 INVESTMENT COMPANY FUND 47840610 F REAL ESTATE FUND 397708 F INTEREST IN PRIVATELY HELD COMPANIES 1737698 F LIFE INSURANCE POLICIES 926841 F OTHER INVESTMENTS 86541 F 50989398 X -10281328 -120848414 -120848414 110567086 694357 694357 111261443 108938485 0 108938485 694357 694357 109632842 PART X, LINE 2: THE FUND IS A CHARITABLE TRUST AND IS EXEMPT FROM INCOME TAXES UNDER SECTION 501(C)(3) OF THE CODE, AND IS NOT CONSIDERED A PRIVATE FOUNDATION WITHIN THE MEANING OF SECTION 509(A) OF THE CODE AND IS EXEMPT FROM FEDERAL INCOME TAXES. AS A NOT-FOR-PROFIT ENTITY, THE FUND IS SUBJECT TO UNRELATED BUSINESS INCOME TAX (UBIT), IF APPLICABLE. THE FUND RECOGNIZES THE EFFECT OF INCOME TAX POSITIONS ONLY WHEN THEY ARE MORE LIKELY THAN NOT TO BE SUSTAINED. MANAGEMENT HAS EVALUATED THE FUND'S TAX POSITIONS AND HAS CONCLUDED THAT THE FUND HAS TAKEN NO UNCERTAIN TAX POSITIONS THAT REQUIRE ADJUSTMENT TO, OR DISCLOSURE IN, THE FINANCIAL STATEMENTS. GENERALLY, THE FUND IS NO LONGER SUBJECT TO INCOME TAX EXAMINATIONS BY U.S. FEDERAL, STATE OR LOCAL TAX AUTHORITIES FOR TAX YEARS BEFORE 2019, WHICH IS THE STANDARD STATUTE OF LIMITATIONS LOOK-BACK PERIOD. 1 CENTRAL AMERICA AND THE CARIBBEAN 0 0 GRANTS TO ORGANIZATIONS LOCATED IN THE REGION 100000 SOUTH AMERICA 0 0 GRANTS TO ORGANIZATIONS LOCATED IN THE REGION 50000 EUROPE (INCLUDING ICELAND & GREENLAND) 0 0 GRANTS TO ORGANIZATIONS LOCATED IN THE REGION 380533 SOUTH ASIA 0 0 GRANTS TO ORGANIZATIONS LOCATED IN THE REGION 25000 RUSSIA AND NEIGHBORING STATES 0 0 GRANTS TO ORGANIZATIONS LOCATED IN THE REGION 25000 0 0 0 0 0 0 580533 0 580533 SOUTH ASIA - AFGHANISTAN, BANGLADESH, BHUTAN, INDIA, MALDIVES, NEPAL, COMMUNITY CARE PROJECT IN INDIA 25000 WIRE TRANSFER 0 RUSSIA AND NEIGHBORING STATES TELEMEDICINE IN ARMENIA 25000 WIRE TRANSFER 0 CENTRAL AMERICA AND THE CARIBBEAN - ANTIGUA & BARBUDA, ARUBA, BAHAMAS, EDUCATION / PROGRAM SUPPORT 100000 WIRE TRANSFER 0 EUROPE (INCLUDING ICELAND & GREENLAND) - ALBANIA, ANDORRA, AUSTRIA, BELGIUM ART PRESERVATION 65833 WIRE TRANSFER 0 EUROPE (INCLUDING ICELAND & GREENLAND) - ALBANIA, ANDORRA, AUSTRIA, BELGIUM MENTAL HEALTH PROGRAM 20000 WIRE TRANSFER 0 EUROPE (INCLUDING ICELAND & GREENLAND) - ALBANIA, ANDORRA, AUSTRIA, BELGIUM EDUCATION/PROGRAM SUPPORT 94818 WIRE TRANSFER 0 EUROPE (INCLUDING ICELAND & GREENLAND) - ALBANIA, ANDORRA, AUSTRIA, BELGIUM BIPOLAR HEALTH RESEARCH PROGRAM 199882 WIRE TRANSFER 0 SOUTH AMERICA - ARGENTINA, BOLIVIA, BRAZIL, CHILE, COLUMBIA, ECUADOR, PROGRAM SUPPORT 50000 WIRE TRANSFER 0 8 0 0 0 0 0 0 0 PART I, LINE 2: THE BESSEMER GIVING FUND GENERALLY LIMITS ITS GRANTMAKING TO ORGANIZATIONS RECOGNIZED BY THE INTERNAL REVENUE SERVICE AS EXEMPT FROM TAX UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND CLASSIFIED AS PUBLIC CHARITIES, OR ORGANIZATIONS THAT THE BESSEMER GIVING FUND HAS IN GOOD FAITH DETERMINED ARE THE EQUIVALENT THEREOF IN ACCORDANCE WITH APPLICABLE TREASURY REGULATIONS. WITH RESPECT TO GRANTS TO ANY FOREIGN GRANTEES, THE BESSEMER GIVING FUND LIMITS ITS GRANTMAKING EXCLUSIVELY TO CHARITABLE PURPOSES, AND MAY REQUIRE PERIODIC REPORTING, EVALUATIONS, AUDITS OR SITE VISITS TO MONITOR THE USE OF FUNDS. THE BESSEMER GIVING FUND CHECKS THE US DEPARTMENT OF THE TREASURY'S OFFICE OF FOREIGN ASSETS CONTROL ("OFAC") LIST OF SPECIALLY DESIGNATED NATIONALS AND BLOCKED PERSONS (THE "OFAC LIST") AS PART OF ITS GRANTMAKING DUE DILIGENCE AND DOES NOT MAKE ANY GRANTS OR OTHERWISE PROVIDE SUPPORT TO ORGANIZATIONS OR INDIVIDUALS ON THE OFAC LIST. IF THE BESSEMER GIVING FUND BECOMES AWARE THAT A GRANTEE DIVERTED A CHARITABLE GRANT FOR NON-CHARITABLE USES, IT WILL EVALUATE THE SITUATION AND TAKE APPROPRIATE ACTION, SUCH AS WITHHOLDING ANY FURTHER FUNDS AND TAKING APPROPRIATE STEPS TO SECURE REPAYMENT OF THE DIVERTED FUNDS, AS APPROPRIATE. PART I, LINE 3: BESSEMER GIVING FUND USES THE ACCRUAL METHOD OF ACCOUNTING TO REPORT THE AMOUNT OF GRANT EXPENDITURES. PART III ACCOUNTING METHOD: PART II, LINE 1: BESSEMER GIVING FUND USES THE ACCRUAL METHOD OF ACCOUNTING TO REPORT THE AMOUNT OF GRANT EXPENDITURES. 1 1000 FRIENDS OF OREGON PO BOX 40367 PORTLAND OR 97240 930642086 501(C)(3) 50000 0 GENERAL SUPPORT 18TH STREET ARTS COMPLEX 1639 18TH STREET SANTA MONICA CA 90404 953825203 501(C)(3) 40000 0 GENERAL SUPPORT 42ND STREET MOON PO BOX 426470 SAN FRANCISCO CA 94142 943202941 501(C)(3) 122500 0 GENERAL SUPPORT A STEP AHEAD FOUNDATION CHATTANOOGA PO BOX 4212 CHATTANOOGA TN 37405 463740551 501(C)(3) 10000 0 GENERAL SUPPORT A01 FOUNDATION INC 2605 NICHOLSON ROAD SEWICKLEY PA 15143 830520262 501(C)(3) 21200 0 GENERAL SUPPORT ABLE FORCE EMPLOYMENT INC 741 SECOND STREET PIKE RICHBORO PA 18954 831264728 501(C)(3) 10000 0 GENERAL SUPPORT ACADEMY FOR JEWISH RELIGION 28 WELLS AVENUE YONKERS NY 107012788 061220056 501(C)(3) 30000 0 GENERAL SUPPORT ACLU FOUNDATION 125 BROAD STREET 18TH FLOOR NEW YORK NY 10004 136213516 501(C)(3) 103000 0 GENERAL SUPPORT ACT 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WINDSOR HOUSING TRUST INC 68 BIRGE STREET BRATTLEBORO VT 05301 222878487 501(C)(3) 20000 0 GENERAL SUPPORT WINGED FOOT FOUNDATION INC 851 FENIMORE ROAD MAMARONECK NY 105432100 854373180 501(C)(3) 7500 0 GENERAL SUPPORT WINWARD SCHOOL 11350 PALMS BOULEVARD LOS ANGELES CA 900662104 952701337 501(C)(3) 15000 0 GENERAL SUPPORT WISDOM WAYPOINTS PO BOX 2133 DARIEN CT 06820 464065282 501(C)(3) 15000 0 GENERAL SUPPORT WOLF TRAP FOUNDATION FOR THE PERFORMING ARTS 1645 TRAP ROAD VIENNA VA 22182 237011544 501(C)(3) 16000 0 GENERAL SUPPORT WOMEN MAKE MOVIES INC 115 WEST 29TH STREET SUITE 1200 NEW YORK NY 10001 132740460 501(C)(3) 10000 0 GENERAL SUPPORT WOMENS CARE CENTER INC 409 S COLLEGE AVENUE BLOOMINGTON IN 47403 351609945 501(C)(3) 37000 0 GENERAL SUPPORT WOMENS FUND OF GREATER CHATTANOOGA 1100 MARKET STREET CHATTANOOGA TN 37402 465020109 501(C)(3) 10000 0 GENERAL SUPPORT WOMEN'S FUND OF THE BLUE RIDGE 895 STATE FARM ROAD SUITE 403 BOONE NC 28607 261346239 501(C)(3) 20000 0 GENERAL SUPPORT WOODBERRY FOREST SCHOOL 898 WOODBERRY FOREST ROAD WOODBERRY FOREST IN 479079908 540519590 501(C)(3) 15265 0 EDUCATION FUND WOODLANDS ACADEMY OF THE SACRED HEART 760 E WESTLEIGH ROAD LAKE FOREST IL 600453263 362469186 501(C)(3) 50000 0 GENERAL SUPPORT WOODSIDE PRIORY SCHOOL 302 PORTOLA ROAD PORTOLA VALLEY CA 94028 941399274 501(C)(3) 39000 0 GENERAL SUPPORT WOOLLY MAMMOTH THEATER COMPANY 641 D STREET NW WASHINGTON DC 20004 521242900 501(C)(3) 50000 0 GENERAL SUPPORT WORLD CENTRAL KITCHEN INCORPORATED 200 MASS AVE NW 7TH FLOOR WASHINGTON DC 20001 273521132 501(C)(3) 70000 0 SUPPORT FOR UKRAINE WORLD FOOD PROGRAM USA 1725 EYE STREET NW SUITE 510 WASHINGTON DC 20006 133843435 501(C)(3) 14000 0 SUPPORT FOR UKRAINE WORLD WILDLIFE FUND US 1250 24TH STREET NW WASHINGTON DC 20037 521693387 501(C)(3) 50000 0 GENERAL SUPPORT WOUNDED WARRIOR PROJECT INC 4899 BELFORT ROAD JACKSONVILLE FL 32256 202370934 501(C)(3) 20000 0 GENERAL SUPPORT WYA FOUNDATION INC 228 E 71ST STREET NEW YORK NY 10021 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SUPPORT ZION EVANGELICAL LUTHERAN CHURCH 2 SOUTH HAZEL STREET MANHEIM PA 17545 231887115 501(C)(3) 8000 0 GENERAL SUPPORT ZOOLOGICAL SOCIETY OF SAN DIEGO PO BOX 120551 SAN DIEGO CA 92112 951648219 501(C)(3) 200000 0 GENERAL SUPPORT 1181 PART I, LINE 2: THE BESSEMER GIVING FUND GENERALLY LIMITS ITS GRANT MAKING TO ORGANIZATIONS RECOGNIZED BY THE INTERNAL REVENUE SERVICE AS EXEMPT FROM TAX UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND CLASSIFIED AS PUBLIC CHARITIES OR ORGANIZATIONS THAT BESSEMER GIVING FUND HAS IN GOOD FAITH DETERMINED ARE THE EQUIVALENT THEREOF IN ACCORANCE WITH APPLIABLE TREASURY REGULATIONS. WITH RESPECT TO ANY GRANTS TO GRANTEES THAT ARE NOT RECOGNIZED AND CLASSIFIED AS 501(C)(3) PUBLIC CHARITIES, BESSEMER GIVING FUND MAKES CHARITABLE GRANTS RESTRICTED TO EXCLUSIVELY CHARITABLE PURPOSES AND OTHERWISE COMPLIES WITH EXPENDITURE RESPONSIBILITY REQUIREMENTS IN ACCORDANCE WITH APPLICABLE TREASURY REGULATIONS. THE BESSEMER GIVING FUND'S DUE DILIGENCE PROCEDURES INCLUDE SCREENING GRANTEES' TAX STATUS AND OTHER PRE-GRANT INQUIRY IN ACCORDANCE WITH APPLICABLE REGULATIONS. IN ADDITION, THE BESSEMER GIVING FUND PERFORMS GRANT MONITORING AND REVIEWING PROCEDURES TO ENSURE USE OF FUNDS FOR CHARITABLE PURPOSES AND OTHER COMPLIANCE WITH APPLICABLE GRANTMAKING RULES. X 340 59555294 FMV 0 0 1 0 PART I, COLUMN (B): THE NUMBER OF CONTRIBUTIONS IS BASED ON THE NUMBER OF ITEMS CONTRIBUTED. FORM 990, PART VI, SECTION B, LINE 11B THE BESSEMER GIVING FUND HAS ITS FORM 990 PREPARED BY AN OUTSIDE ACCOUNTING FIRM AND HAS ESTABLISHED THE FOLLOWING REVIEW PROCESS TO ENSURE THAT THE INFORMATION REPORTED IS COMPLETE AND ACCURATE. WHEN THE FORM 990 HAS BEEN PREPARED, IT IS ELECTRONICALLY SENT TO THE TRUSTEE OF THE ORGANIZATION FOR ANY COMMENTS. THE DRAFT 990 IS REVIEWED BY A MEMBER OF THE TAX DEPARTMENT OF THE TRUSTEE. OTHER EMPLOYEES OF THE CORPORATE TRUSTEE REVIEW THE RESPONSES TO THE NON-FINANCIAL QUESTIONS ON THE DRAFT 990 AND RECOMMEND CHANGES AS NEEDED. A COPY OF THE DRAFT 990 IS PROVIDED TO THE SPECIAL FIDUCIARIES. ONCE THE RETURN HAS BEEN APPROVED BY THE TRUSTEE, THE RETURN IS FILED WITH THE IRS AND OTHER REGULATORY AUTHORITIES AS REQUIRED. FORM 990, PART VI, SECTION B, LINE 12C THE ORGANIZATION'S CONFLICT OF INTEREST POLICY IS APPLICABLE TO THE ORGANIZATION'S SPECIAL FIDUCIARIES AND TRUSTEE WHO REVIEW THE AUDIT. DISCLOSURE STATEMENTS ARE REQUIRED ANNUALLY AND THESE ARE COLLECTED AND REVIEWED. FIDUCIARIES ARE EXPECTED TO PROMPTLY DISCLOSE CONFLICTS AS THEY ARISE. IF A CONFLICT WERE TO ARISE, THE INTERESTED PARTY WOULD NOT PARTICIPATE IN ANY DECISION WITH RESPECT TO THAT CONFLICT. THE CONFLICT OF INTEREST POLICY IS OVERSEEN AND ADMINISTERED BY THE SPECIAL FIDUCIARIES. FORM 990, PART VI, SECTION B, LINE 15 THE ORGANIZATION DOES NOT HAVE POLICIES REGARDING COMPENSATION AS IT HAS NO EMPLOYEES, IF IT DID IT WOULD FOLLOW THE PROCEDURES AS SET BY THE IRS FOR ESTABLISHING REASONABLE COMPENSATION. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES ITS FORM 990 AND FORM 1023 AVAILABLE FOR PUBLIC INSPECTION AS REQUIRED UNDER SECTION 6104 OF THE INTERNAL REVENUE CODE. THE RETURN IS POSTED ON GUIDESTAR.ORG AND OTHER SIMILAR TYPES OF WEBSITES. IN ADDITION, THE FINANCIAL STATEMENTS, CONFLICT OF INTEREST POLICY, FORM 990, FORM 1023, AND GOVERNING DOCUMENTS ARE ALSO AVAILABLE UPON WRITTEN REQUEST OR BY CALLING THE ORGANIZATION DIRECTLY. BESSEMER TRUST COMPANY TRUSTEE 100 WOODBRIDGE CENTER DRIVE WOODBRIDGE NJ 07095 220770670 STATE CHARTERED COMMERCIAL BANK AND TRUST COMPANY NJ N/A T 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 0 0