2024-05-15T06:56:15-05:00 2023-06-30 042536173 LIVINGSTON & HAYNES PC 40 GROVE STREET WELLESLEY MA 024827711 990 2022-10-22 920856043 LEGACY FUND FOR BOSTON INC C/O HEMENWAY & BARNES LLP LEGA 6172277940 75 STATE ST 16TH FLOOR BOSTON MA 02109 ALISON FRAZEE TREASURER 6172277940 2024-05-14 1 ALISON FRAZEE 999009999 0 WENDI HAYNES P00176030 7812373339 2024-05-14 0 AAL1 IAL1 2022 2023-04-26 12:10:37Z X ALISON FRAZEE 87 MT VERNON ST BOSTON MA 02125 2346628 0 X HEMBAR.COM/THE-LEGACY-FUND-FOR-BOSTON X 2022 MA WORKS TO ENHANCE AND PRESERVE THE PHYSICAL APPEARANCE, COMMUNITY AND NEIGHBORHOOD DIVERSITY, AND CULTURAL ASPECTS OF THE CITY OF BOSTON. 7 4 0 0 0 0 2333532 0 13096 0 2346628 0 0 0 0 0 36563 36563 2310065 2313387 4000 2309387 THE LEGACY FUND FOR BOSTON IS A PUBLIC CHARITY WHICH SUPPORTS THE ENDURANCE OF PLACES AND SPACES THAT ARE MEANINGFUL TO BOSTONIANS AND THE HISTORIC CHARACTER OF THE ENTIRE CITY OF BOSTON. 0 0 THE FUND WILL MAKE GRANTS FOR CHARITABLE,EDUCATIONAL AND LITERARY PURPOSES INCLUDING BUT NOT LIMITED TO HISTORIC PRESERVATION AND RESTORATION TO ORGANIZATIONS DESCRIBED IN SECTIONS 509(A)(1) OR 509(A)(2) THAT WORK TO ENHANCE AND PRESERVE THE PHYSICAL APPEARANCE, COMMUNITY AND NEIGHBORHOOD DIVERSITY, AND CULTURAL ASPECTS OF THE CITY OF BOSTON. 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 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 1 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 X 7 4 0 0 0 0 1 1 1 1 1 0 0 0 1 1 1 1 1 0 0 0 MA X RYAN MCMANUS 6175579711 75 STATE STREET 16TH FL BOSTON MA 02109 X KATHY KOTTARIDIS PRESIDENT 2.00 X X 0 0 0 ALISON FRAZEE TREASURER 2.00 X X 0 0 0 RYAN MCMANUS CLERK 2.00 X X 0 0 0 VIN CIPOLLA THRU 6-28-23 DIRECTOR 1.00 X 0 0 0 DENEEN CROSBY DIRECTOR 1.00 X 0 0 0 GERALD W R WARD DIRECTOR 1.00 X 0 0 0 BYRON RUSHING DIRECTOR 1.00 X 0 0 0 CANDELARIA SILVA-COLLINS DIRECTOR 1.00 X 0 0 0 CARISSA DEMORE STARTED 6-28-23 DIRECTOR 1.00 X 0 0 0 0 0 0 0 0 0 0 0 2333532 2333532 13096 13096 2346628 0 0 13096 X 31000 31000 5000 5000 TRUST ACCOUNT FEES 563 563 36563 0 36563 0 98983 1233532 980872 0 2313387 4000 0 4000 X 1100855 1208532 0 2309387 0 2313387 2310065 -678 0 X 0 1 X 0 0 X X X 3 BOSTON PRESERVATION ALLIANCE INC 042748390 10 0 0 0 SOCIETY FOR THE PRESERVATION OF NEW ENGLAND ANTIQUITIES INC 042104937 7 0 0 0 MUSEUM OF FINE ARTS 042103607 7 0 0 0 3 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 PART IV SECTION A QUESTION 1 AS PERMITTED BY TREAS. REG. SECTION 1.509(A)-4(D), THE FUND'S ARTICLES OF ORGANIZATION DESIGNATE THE FUND'S SUPPORTED ORGANIZATIONS BY CLASS OR PURPOSE RATHER THAN NAME - I.E., ORGANIZATIONS DESCRIBED IN SECTIONS 509(A)(1) OR 509(A)(2) OF THE CODE THAT WORK TO ENHANCE AND PRESERVE THE PHYSICAL APPEARANCE, COMMUNITY AND NEIGHBORHOOD DIVERSITY, AND CULTURAL ASPECTS OF THE CITY OF BOSTON THROUGH GRANTS AND PROGRAMS RELATED TO HISTORIC PRESERVATION AND THE STRENGTHENING OF COMMUNITY AND CITY-WIDE SINEWS. BECAUSE THERE ARE MANY SUCH ORGANIZATIONS AND THEIR EXACT NUMBER CANNOT EASILY BE ASCERTAINED, THE FUND HAS NOT ATTEMPTED TO LIST THEM ALL ON SCHEDULE A, PART I, LINE 12G, HOWEVER, THE FUND HAS LISTED THOSE SUPPORTED ORGANIZATIONS THAT ARE ITS CORPORATE MEMBERS. BECAUSE THE FUND HAS BEEN IN A START-UP PHASE TO DATE, IT HAS NOT YET MADE GRANTS TO ANY SUPPORTED ORGANIZATIONS. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 X 2345950 -678 -678 2346628 0 2346628 36563 0 36563 0 36563 PART X, LINE 2: THE ORGANIZATION RECOGNIZES THE TAX BENEFIT FROM ANY UNCERTAIN TAX POSITION ONLY IF IT IS MORE LIKELY THAN NOT THAT THE TAX POSITION WILL BE SUSTAINED UPON EXAMINATION BY THE TAXING AUTHORITIES, BASED ON THE TECHNICAL MERITS OF THE TAX POSITION. ANY TAX BENEFITS RECOGNIZED IN THE FINANCIAL STATEMENTS FROM SUCH A POSITION ARE MEASURED BASED ON THE LARGEST BENEFIT THAT HAS A GREATER THAN 50% LIKELIHOOD OF BEING REALIZED UPON ULTIMATE RESOLUTION. MANAGEMENT HAS ANALYZED TAX POSITIONS, AND HAS CONCLUDED THAT NO LIABILITY FOR UNRECOGNIZED TAX BENEFITS ARE EXPECTED TO BE TAKEN IN THE TAX RETURNS FOR THE YEAR ENDED JUNE 30, 2023. THE ORGANIZATION IDENTIFIES ITS MAJOR TAX JURISDICTIONS AS U.S. FEDERAL AND THE COMMONWEALTH OF MASSACHUSETTS; HOWEVER, THE ORGANIZATION IS NOT AWARE OF ANY TAX POSITIONS FOR WHICH IT IS REASONABLY POSSIBLE THAT THE TOTAL AMOUNTS OF UNRECOGNIZED TAX BENEFITS WILL CHANGE MATERIALLY IN THE NEXT TWELVE MONTHS. THE ORGANIZATION ALSO FOLLOWS THE POLICY TO RECOGNIZE INTEREST AND PENALTIES RELATED TO UNRECOGNIZED TAX BENEFITS (IF ANY) IN INCOME TAX EXPENSE. NO SUCH INTEREST AND PENALTIES HAVE BEEN RECORDED AS OF JUNE 30, 2023. FORM 990, PART VI, SECTION A, LINE 6 THE FUND'S BYLAWS REQUIRE MEMBERS OF THE CORPORATION TO BE ORGANIZATIONS DESCRIBED IN SECTION 509(A)(1) OR (2) OF THE INTERNAL REVENUE CODE OF 1986, AS AMENDED FROM TIME TO TIME, OR IN THE CORRESPONDING PROVISIONS OF ANY SUBSEQUENT FEDERAL TAX LAWS, THAT WORK TO ENHANCE AND PRESERVE THE PHYSICAL APPEARANCE, SENSE OF COMMUNITY AND SPACE, AND CULTURAL ASPECTS OF THE CITY OF BOSTON, THROUGH HISTORIC PRESERVATION AND OTHERWISE. FORM 990, PART VI, SECTION A, LINE 7A PER THE FUND'S BYLAWS, THE FUND HAS ORGANIZATIONAL MEMBERS, THOSE MEMBERS HAVE THE POWER TO APPOINT DIRECTORS CONSTITUTING A MAJORITY OF THE FUND'S BOARD OF DIRECTORS. EACH SUCH MEMBER MUST APPOINT ONE AND MAY APPOINT TWO DIRECTORS; IT MAY REMOVE THOSE DIRECTORS BUT IF IT REMOVES BOTH, IT MUST FILL AT LEAST ONE OF THE VACANIES. FORM 990, PART VI, SECTION A, LINE 7B SEE RESPONSE TO PART VI, LINE 7A. FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 WAS CIRCULATED TO THE ORGANIZATION'S OFFICERS FOR THEIR REVIEW BEFORE IT WAS FILED. FORM 990, PART VI, SECTION B, LINE 12C THE ORGANIZATION HAS A CONFLICT OF INTEREST POLICY THAT REQUIRES DIRECTORS, PRINCIPAL OFFICERS AND MEMBERS OF COMMITTEES WITH BOARD-DELEGATED POWERS TO DISCLOSE FINANCIAL INTERESTS ANNUALLY AND WHENEVER THEY ARISE AND REQUIRES THEM TO RECUSE THEMSELVES FROM DISCUSSION AND VOTES ON TRANSACTIONS OR ARRANGEMENTS INVOLVING THOSE INTERESTS. OFFICERS AND DIRECTORS WILL BE REQUIRED TO SIGN THE DISCLOSURE FORMS ANNUALLY (AT OR IN CONNECTION WITH THE ANNUAL MEETING) AND REMINDED THEN OF THEIR DUTY TO DISCLOSE SHOULD ANY FINANCIAL INTERESTS ARISE DURING THE YEAR AND TO RECUSE THEMSELVES FROM DISCUSSIONS AND VOTES INVOLVING THOSE INTERESTS. FORM 990, PART VI, SECTION C, LINE 19 UPON REQUEST. FORM 990, PART IX, LINE 11G NONPROFIT STRATEGY & GOVERNANCE: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 5,000. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 5,000. BOSTON PRESERVATION ALLIANCE INC 87 MT VERNON ST BOSTON MA 02108 042748390 ADVOCACY FOR THE PRESERVATION OF UNIQUELY BUILT ENVIRONMENT OF BOSTON MA MA 501(C)(3) LINE 10 N/A 0 SOCIETY FOR THE PRESERVATION OF NEW ENGLAND ANTIQUITIES INC 141 CAMBRIDGE ST BOSTON MA 02114 042104937 SAVES AND SHARE NEW ENGLAND'S PAST TO ENGAGE AND INFORM THE PRESENT/FUTURE MA 501(C)(3) LINE 7 N/A 0 MUSEUM OF FINE ARTS 465 HUNTINGTON AVE BOSTON MA 02115 042103607 HOUSES AND PRESERVES PREEMINENT COLLECTIONS OF ART MA 501(C)(3) LINE 7 N/A 0 LEGACY FUND FOR BOSTON LLC (CO HEMENWAY & BARNES LLP) 75 STATE ST 16TH FLOOR BOSTON MA 02109 993001690 CHARITABLE GRANTMAKING FOR HISTORIC PRESERVATION IN BOSTON DE N/A N/A 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0