2024-10-30T16:01:13-05:00 2023-12-31 205631854 TIAA KASPICK LLC 203 REDWOOD SHORES PARKWAY STE 420 Redwood Shores CA 94065 990 2023-01-01 016008591 RUTH A ELMORE TRUST FUND ELMO 6174503223 210 MASSACHUSETTS AVE P02-02 BOSTON MA 021153195 HENRY OSBORN TREASURER 6174503223 2024-10-28 true true MICHAEL HAAS JD P00846638 6505854100 2024-10-28 2023 2024-10-15 13:58:12Z 757883 false X N/A X 1953 Direct Support of Pen Bay Medical Center, Pine Tree Society, 2 Shriners Hospitals, N.E. Anti-Vivisection Society, and 6 First Church of Christ, Scientist Churches to be used for general purposes in accordance with declaration of trust dated 2/2/53 1 1 0 0 0 0 0 513987 496214 0 513987 496214 311935 260835 0 38521 37540 0 0 38932 48709 389388 347084 124599 149130 11238515 11387645 0 0 11238515 11387645 X Direct Support of Pen Bay Medical Center, Pine Tree Society, 2 Shriners Hospitals, N.E. Anti-Vivisection Society, and 6 First Church of Christ, Scientist Churches to be used for general purposes in accordance with declaration of trust dated 2/2/53 false false 260835 260835 The Ruth A. Elmore Trust Fund invests in savings and marketable securities. The income from these investments is divided equally among 11 specific charitable organizations to be used for general purposes as specified in the declaration of trust dated 2/2/53. 260835 true false false false false false false false false false false false false false false false false false false false false false false false false false false true false false false false false false false false false false false false false false false true false false false true 0 0 true 0 false false false false false false false false false false false false false X 1 1 false false false false false false false true true false false true false false false false false false X TIAA Kaspick LLC 6505854100 203 Redwood Shores Parkway Suite 42 Redwood Shores CA 94065 Henry Osborn Trustee 1.0 X 37540 0 0 37540 0 0 false false false 357948 357948 399935 261669 138266 138266 138266 496214 496214 260835 260835 37540 37540 26525 26525 22184 22184 347084 260835 86249 0 140125 174117 11098390 11213528 11238515 11387645 0 0 X 11238515 11387645 11238515 11387645 11238515 11387645 X 149130 X false false false X X 11 Pen Bay Medical Center 010213976 3 true 23712 0 First Church Christ Sci CamdenME 016012174 1 true 23713 0 First Ch Christ Sci CharlestonSC 570763437 1 true 23713 0 First Church Christ Sci ColumbiaSC 576034468 1 true 23713 0 First Ch Christ Sci GreenvilleSC 570718029 1 true 23710 0 First Ch Christ Sci Myrtle BeachSC 570571585 1 true 23713 0 Pine Tree Society for Handicapped 010212442 3 true 23712 0 Shriners Hospital for Children MA 042121377 3 true 23712 0 Shriners Hospital for Children SC 362193608 3 true 23712 0 New England Anti-VivisectionSociety 042104756 9 true 23712 0 First Ch of Christ Sci Boston MA 042254742 1 true 23713 0 11 260835 0 true false false false false false false false false false false true false false false false true false true X 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 Part IV, Section D, Line 2 - Organizaiton Maintained A Relat Part IV, Section D, Line 1. In the first quarter of each tax year, including the first quarter of this relevant tax year, the Trustee of the Ruth A. Elmore Trust Fund ( the'Trust') provides each beneficiary supported organization with a written notice that includes the amount of payment made to the organization in the preceding tax year, the estimated payment to be made to the Part IV Section D Line 2 Cont- organization in the current/upcoming tax year,information regarding the amount and type of assets held in the Trust, and information regarding the income, expenses and total beneficiary payments made from the Trust. The Trust has a Part IV Section D Line 2 Cont- current policy of providing either paper or electronic copies of the Trust's most recently filed Form 990 together with such beneficiary annual information statements;in this relevant tax year, the Trust relied on such Form 990 being publicly available to each beneficiary supported organization. The Trust did not provide each beneficiary supported organization with a copy of the Trust instrument in Part IV Section D Line 2 Cont- this relevant tax year because each beneficiary supported organization has previously received such instrument, and no changes have subsequently been made to the Trust instrument. Part IV, Section D, Lines 2 and 3 The Trust was a supporting organization prior to November 20, 1970 (see complete explanation in the Part V, Line 1 narrative, below). Thus, pursuant to Regs. Sec. 1.509(a)-4(i)(3)(v), the historic and continuing relationship between the Trust and each of its beneficiary supported organizations provides evidence that the Trust is responsive to the needs and demands of each supported Part IV, Section D, Lines 2 and 3 organization.Each beneficiary supported organization has a long history- more than 60 years - of interacting with the Trust and has been receiving payments from the Trust each year for the duration of the Trust. The current Trustee interacts with each beneficiary supported organization multiple times each year, as the annual beneficiary distribution amount is made in quarterly payments. Part IV, Section D, Lines 2 and 3 Each beneficiary supported organization receives annual information regarding the asset allocation and investment strategy of the Trust and the expected income of the Trust for the upcoming tax year. Thus, each beneficiary supported organization is able to monitor the investment performance of the Trust and whether such performance has met beneficiary expectations. Part IV, Section D, Lines 2 and 3 In addition, the Trustee is subject to fiduciary duties under the laws of the Commonwealth of Massachusetts and/or the State of Maine, and each of the beneficiary supported organizations has the standing to enforce the terms of the Trust and the Trustee's fiduciary responsibilities. In a 1997 request for a Private Letter Ruling regarding its supporting organization status Part IV, Section D, Lines 2 and 3 (described in the Part V, Line 1 narrative, below), the Trust provided evidence that the Trust payments made to each beneficiary either accounted for a significant amount of each beneficiary's total support, or provided significant support for a program or department of that organization. The importance of the Trust distributions for each beneficiary supported organization continues Part IV, Section D, Lines 2 and 3 to this day, and helps to ensure that the supported organizations and the Trust will maintain their close and continous working relationship. Part IV, Section D, Line 3 See Part IV, Section D, Line 2 narrative, above. Part V, Line 1.The Trust met the requirements set forth in Regs. Sec. 1.509(a)-4(i)(9) on November 20, 1970 and continues to meet such requirements: Part IV, Section D, Line 3 Paragraph (9)(i): All of the unexpired interests in the Trust are devoted to one or more charitable purposes, and a charitable deduction was allowed with respect to such interests. The Trust was established under Article Thirty-Third of the Will of Ruth A. Elmore, who died on September 16,1953.Under the terms of the Trust, the Trustees paid $50 per month from the income of the trust to Part IV, Section D, Line 3 Mr.Parker Merriam, and the balance of the income to thirteen charitable organizations designated therein.Upon the death of Mr. Parker Merriam on February 2, 1956,the Trust became an exclusively charitable trust.The trust received a Private Letter Ruling dated September 25, 1997,determining that the Trust is an organization described in Code Sec. 509(a)(3). Prior to such determination, the Part IV, Section D, Line 3 Trust received a charitable deduction each year under Code Sec. 642(c) for its payment of all Trust income to the trust beneficiaries. Part IV, Section D, Line 3 Paragraph (9)(ii): The Trust was created prior to Part IV, Section D, Line 3 November 20,1970,and has not received any grant,contribution,bequest or other transfer on or after such date.As stated above the Trust was created as a split interest trust under the Will of Ruth A.Elmore,who died on September 16,1953,and became an exclusively charitable trust on February 2,1956.The Trust was funded solely at the time of Ruth A. Elmore's death, with the residue of her estate. Part IV, Section D, Line 3 Paragraph (9)(iii): The Trust is required by its governing instrument to distribute all of its net income currently to designated beneficiary supported organizations, in fixed shares. The Trust provides that the "income therefrom, after payment of administration charges, is to be paid to [13 charitable organizations designated therein, now 11 organizations], each of Part IV, Section D, Line 3 which is to receive an equal amount of such income." Part IV, Section D, Line 3 Paragraph (9)(iv): The Trustee of the Trust does not have discretion to vary either the beneficiary supported organizations or the amounts payable to the supported organizations. Part IV, Section D, Line 3 The Trustee is required to distribute the net income equally to the supported organizations. In addition, the Trust provides, "In the event that any of the foregoing organizations should cease to exist without a successor organization of like kind and purpose to take its place, then those named organizations which continue to exist are to share equally in the income as heretofore provided." Part IV, Section D, Line 3 Paragraph (9)(v): The original Trustees of the Trust were Chester Knowles and Alexander Gillmor. Upon the death of both original Trustees, pursuant to an order from the Maine Probate Court, the Christian Science Trustees for Gifts & Endowments ('CSTGE') and Hope Gillmor became Trustees on July 15, 1975. Mrs. Gillmor subsequently resigned in 1988, and CSTGE has served as sole Trustee since that Part IV, Section D, Line 3 time. Chester Knowles, Alexander Gillmor and Hope Gillmor were not disqualified persons within the meaning of Code Sec. 4946(a) (other than in their capacity as foundation managers) with respect to the Trust, If the Trust were treated as a private foundation. Part IV, Section D, Line 3 In addition, CSTGE is not a disqualified person within the meaning of Code Sec. 4946(a) (other than in its capacity as a foundation manager) with respect to the Trust, if the Trust were treated as a private foundation. The Trustee of the Trust provides annual written reports to each of the Trust's beneficiary supported organizations, which reports include a description of the Trust's assets, the value Part IV, Section D, Line 3 of such assets, and the income produced by such assets. As required by Regs. Sec. 1.509(a)-4(i)(9), such reports have been provided by the Trust for each taxable year of the Trust since prior to October 16, 1972. As mentioned above, the Trust obtained a Private Letter Ruling, dated September 25, 1997, in which the Service determined that Trust is a private foundation as defined in section 509(a) Part IV, Section D, Line 3 of the internal Revenue Code because you are in organization described in section 509(a)(3)." true Pen Bay Medical Center Attn Theresa Kangas PO Box 287 Belfast ME 04915 010213976 501(c)(3) 23712 Book Value Support First Church of Christ Scientist 1 Central Street Camden ME 04843 016012174 501(c)(3) 23713 Book Value Support First Church of Christ Scientist 137 Moultrie Street Charleston SC 29403 570763437 501(c)(3) 23713 Book Value Support First Church of Christ Scientist 1725 Pickens Street Columbia SC 29201 576034468 501(c)(3) 23710 Book Value Support First Church of Christ Scientist 45 Southland Avenue Greenville SC 29601 570718029 501(c)(3) 23713 Book Value Support First Church of Christ Scientist 408 66th Avenue North Myrtle Beach SC 29572 570571585 501(c)(3) 23713 Book Value Support Pine Tree Society 149 Front St Attn Exec Dir Bath ME 04530 010212442 501(c)(3) 23712 Book Value Support Shriners Hospital for Children MA PO Box 947770 Atlanta GA 30394 042121377 501(c)(3) 23712 Book Value Support Shriners Hospital for Children SC PO Box 947770 Atlanta GA 30394 362193608 501(c)(3) 23712 Book Value Support The NE Anti-Vivisection Society 6 Liberty St PMB 91098 Boston MA 02109 042104756 501(c)(3) 23712 Book Value Support First Church of Christ Scientist 210 Massachusetts Avenue P02-02 Boston MA 02115 042254742 501(c)(3) 23713 Book Value Support 11 EXPLANATION FOR FORM 990, SCHEDULE I, PART 1, LINE 2 The income was calculated and distributed on a quarterly basis in accordance with the terms of the trust document. FORM 990, PAGE 6, PART VI, LINE 11-DESCRIPTION OF PROCESS FOR REVIEW The tax staff at TIAA Kaspick, LLC prepares the tax returns for charitable trusts, including the Ruth A. Elmore Trust Fund, that are administered for Christian Science Trustees for Gifts and Endowments, as their client. The Christian Science Trustees for Gifts and Endowments provides information to be used in the preparation of the Form 990 and accompanying schedules. The 990 returns are reviewed by the Trust Officer at Christian Science Trustees for Gifts and Endowments and any changes needed are discussed with TIAA Kaspick, LLC who would make any necessary changes in the final tax returns to be filed. FORM 990, PAGE 6, PART VI, LINE 19 Forms 990 and 1023 are available for public inspections; however,other trust documents including governing documents, conflict of interest policy and financial statements are not made available to the general public. First Church of Christ Scientist 1 Central Street Camden ME 04843 016012174 church ME 501(c)(3) 1 NA false First Church of Christ Scientist 1725 Pickens Street Columbia SC 29201 576034468 church SC 501(c)(3) 1 NA false First Church of Christ Scientist 137 Moultrie Street Charleston SC 29403 570763437 church SC 501(c)(3) 1 NA false First Church of Christ Scientist 210 Massachusetts Avenue P02-02 Boston MA 021153195 042254742 church MA 501(c)(3) 1 NA false First Church of Christ Scientist 408 66th Avenue North Myrtle Beach SC 29572 570571585 church SC 501(c)(3) 1 NA false First Church of Christ Scientist 45 Southland Avenue Greenville SC 29601 570718029 church SC 501(c)(3) NA false false true false false false false false false false false false false false false false false false false false First Church of Christ Scientist Camden b 23713 First Church of Christ Scientist Charleston b 23713 First Church of Christ Scientist Columbia b 23710 First Church of Christ Scientist Greenville b 23713 First Church of Christ Scientist Myrtle Beach b 23713 First Church of Christ Scientist b 23713