2025-05-01T16:01:21-05:00 2024-12-31 346565596 ERNST & YOUNG US LLP 155 N WACKER DRIVE CHICAGO IL 60606 990 2024-01-01 956022484 LILLY M BERG MEMORIAL FUND BERG 3126306000 PO BOX 803878 CHICAGO IL 60680 THE NORTHERN TRUST COMPANY OFFICER 3126306000 2025-04-22 true true JASON BELOT P00183464 3128792000 2025-04-22 2024 2025-03-06 01:10:19Z SAME AS 'C' ABOVE 596842 false X N/A X 1945 CA TO SUPPORT THE ORGANIZATIONS LISTED IN SCHEDULE A, PART I 1 0 0 0 0 0 0 126809 118930 0 126809 118930 79924 76648 0 40154 43771 0 0 4267 3935 124345 124354 2464 -5424 3079290 3074106 0 0 3079290 3074106 TO SUPPORT THE ORGANIZATIONS LISTED IN SCHEDULE A, PART I false false 51097 51097 GRANT PAID TO SUPPORTED ORGANIZATION - HUNTINGTON MEMORIAL HOSPITAL 25551 25551 GRANT PAID TO SUPPORTED ORGANIZATION - CHILDREN'S HOSPITAL SOCIETY LA 76648 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 true 0 0 0 false false false false false false false false false false false false false X 1 0 false false false false false false false true false false false true true true true false true false false false CA IL X X NORTHERN TRUST NA 3126306000 PO BOX 803878 CHICAGO IL 60680 NORTHERN TRUST N A TRUSTEE 40.0 X 43771 0 0 43771 0 0 false false false 122851 122851 473991 477912 -3921 -3921 -3921 118930 118930 76648 76648 43771 43771 2500 2500 FOREIGN TAX ON INVESTMENT 1420 1420 IL AG FEE 15 15 124354 76648 47706 0 92390 57310 2986900 3016796 3079290 3074106 0 0 X 3079290 3074106 3079290 3074106 3079290 3074106 X -5424 240 X false false false X X 2 HUNTINGTON MEM HOSPITAL 951644036 3 true 51097 0 CHILDREN'S HOSPITAL - LA 951690977 3 true 25551 0 2 76648 0 true false false false false false false false false false false true false false false false true false false 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 & 3 LINES 2 AND 3 OF SECTION D OF PART IV OF THIS SCHEDULE A ARE DESIGNED TO ELICIT CONFIRMATION THAT THE SUPPORTING ORGANIZATION SATISFIES THE TWO ELEMENTS OF THE "RESPONSIVENESS TESTS," i.e., THAT THE TRUSTEES OF THE SUPPORTING ORGANIZATION AND ITS SUPPORTED CHARITY(IES) HAVE A CLOSE AND CONTINUOUS RELATIONSHIP (TREASURY REGULATION SECTION 1.509(a)-4(i)(3)(ii)), AND THAT, AS A RESULT OF PART IV, SECTION D LINE 2 & 3 THAT RELATIONSHIP, THE SUPPORTED CHARITY(IES) HAVE A SIGNIFICANT VOICE IN THE OPERATION OF THE SUPPORTING ORGANIZATION (TREASURY REGULATION SECTION 1.509(a)-4(i)(3)(iii). ALTHOUGH THE BERG MEMORIAL FUND CANNOT DEMONSTRATE THAT IT MEETS THESE REQUIREMENTS, IT CONTINUES TO QUALIFY AS A NON-FUNTIONALLY INTEGRATED TYPE III SUPPORTING ORGANIZATION PURSUANT TO PART IV, SECTION D LINE 2 & 3 TREASURY REGULATION SECTION 1.509(a)-4(i)(3)(v), WHICH PROVIDES AN EXCEPTION TO THE SPECIFIC REQUIREMENTS OF TREASURY REGULATION SECTION 1.509(a)-4(i)(3)(ii) AND (iii) FOR CERTAIN PRE-NOVEMBER 20, 1970 SUPPORTING ORGANIZATIONS. THE FOLLOWING IS THE TEXT OF THAT PROVISION IN THE REGULATIONS. REG. SEC. 1.509(a)-4(i)(3)(v) EXCEPTION FOR PRE-NOVEMBER 20, 1970 ORGANIZATIONS. IN THE CASE OF A PART IV, SECTION D LINE 2 & 3 SUPPORTING ORGANIZATION THAT WAS SUPPORTING OR BENEFITING A SUPPORTED ORGANIZATION BEFORE NOVEMBER 20, 1970, ADDITIONAL FACTS AND CIRCUMSTANCES, SUCH AS A HISTORIC AND CONTINUING RELATIONSHIP BETWEEN THE ORGANIZATIONS, MAY BE TAKEN INTO ACCOUNT, IN ADDITION TO THE FACTORS DESCRIBED IN PARAGRAPHS (i)(3)(ii) AND (i)(3)(iii) OF THIS SECTION, TO ESTABLISH COMPLIANCE WITH THE RESPONSIVENESS TEST. PART IV, SECTION D LINE 2 & 3 THE BERG MEMORIAL FUND WAS ESTABLISHED IN 1945 PURSUANT TO THE PROVISIONS OF SIDNEY L. BERG'S WILL BY WHICH HE LEFT ONE THIRD OF HIS ESTATE IN TRUST, FOR THE BENEFIT OF CERTAIN INDIVIDUALS IN LIMITED SUMS, AND THE REST OF THE NET INCOME TO TWO SPECIFIED HOSPITALS, 2/3 TO THE COLLIS P. AND HOWARD HUNTINGTON MEMORIAL HOSPITAL FOR THE CARE OF NEEDY PATIENTS (ESPECIALLY THOSE WITH PART IV, SECTION D LINE 2 & 3 CANCER) AND 1/3 TO CHILDREN'S HOSPITAL OF LOS ANGELES. SINCE THE EXPIRATION OF THE LAST INDIVIDUAL'S INTEREST IN THIS TRUST IN 1957, THE BERG MEMORIAL FUND HAS CONTINUOUSLY MADE THESE DISTRIBUTIONS OF NET INCOME TO THESE HOSPITALS. AS A RESULT OF THE NEARLY 60 YEAR RELATIONSHIP BETWEEN THE HOSPITALS AND THE BERG MEMORIAL FUND (ADMINISTERED FIRST BY THE TITLE INSURANCE AND TRUST COMPANY FOR PART IV, SECTION D LINE 2 & 3 APPROXIMATELY 30 YEAR, AND SINCE THEN BY ITS SUCCESSOR, THE NORTHERN TRUST COMPANY), THERE IS LITTLE NEED FOR REGULAR CONSULTATION BETWEEN THE PARTIES, AS THE BENEFICIARIES' FUNDING NEEDS AND INVESTMENT PREFERENCES HAVE BEEN WELL ESTABLISHED THROUGH DECADES OF PARTNERSHIP. NEVERTHELESS, THE BERG MEMORIAL FUND REMAINS RESPONSIVE TO THE NEEDS OF ITS BENEFICIARIES AND PREPARED TO GIVE THEM A PART IV, SECTION D LINE 2 & 3 SIGNIFICANT VOICE IN THE OPERATION OF THE TRUST IF THE HOSPITALS' CIRCUMSTANCES CHANGE. PART V THE BERG MEMORIAL FUND ("THE FUND") FULFILLS THE INTEGRAL PART TEST OF TREASURY REGULATION SECTION 1.509(a)-4(i)(5)(i)(B), WHICH PROVIDES THAT CERTAIN OLD SUPPORTING ORGANIZATIONS THAT MEET THE REQUIREMENTS OF TREASURY REGULATION SECTION 1.509(a)-4(i)(9), ARE NOT REQUIRED TO MEET EITHER THE DISTRIBUTION REQUIREMENT OR THE ATTENTIVENESS REQUIREMENT. THE TRUST WAS CREATED AND IRREVOCABLE IN PART V 1945 AND HAS BEEN DEDICATED TO MAKING DISTRIBUTIONS OF ALL OF ITS NET INCOME TO TWO SPECIFIED HOSPITALS SINCE 1957, 2/3 TO THE COLLIS P. AND HOWARD HUNTINGTON MEMORIAL HOSPITAL FOR THE CARE OF NEEDY PATIENTS (ESPECIALLY THOSE WITH CANCER) AND 1/3 TO CHILDREN'S HOSPITAL OF LOS ANGELES. BOTH CHARITIES ARE DESCRIBED UNDER 509(a)(1). PART V FOR THIS REASON, THE TRUST MEETS THE FIVE REQUIREMENTS OF TREASURY REGULATION SECTION 1.509(a)-4(i)(9): 1. THE TRUST IS WHOLLY CHARITABLE AND BENEFITS ONLY A QUALIFIED CHARITY AND WOULD HAVE QUALIFIED FOR AN ESTATE TAX CHARITABLE DEDUCTION. 2, THE TRUST WAS CREATED AND IRREVOCABLE IN 1945, PRIOR TO NOVEMBER 20, 1970. 3. THE TRUST MUST DISTRIBUTE ALL NET INCOME TO THE TWO HOSPITALS ANNUALLY. PART V 4. THE TRUSTEE DOES NOT HAVE DISCRETION TO CHOOSE ANOTHER SUPPORTED CHARITY. THE AMOUNTS DISTRIBUTED TO THE CHARITY ARE FIXED AND NOT SUBJECT TO FIDUCIARY DISCRETION. 5. NORTHERN IS THE SOLE SUCCESSOR TRUSTEE OF THE TRUST AND IS NOT A DISQUALIFIED PERSON WITHIN THE MEANING OF CODE SECTION 4946(a) (OTHER THAN BY VIRTUE OF ITS STATUS AS A TRUSTEE). true HUNTINGTON MEMORIAL HOSPITAL 100 W CALIFORNIA BLVD PASADENA CA 91105 951644036 501(c)(3) 51097 GENERAL SUPPORT CHILDREN'S HOSPITAL SOCIETY OF LOS ANGELES 4650 SUNSET BLVD LOS ANGELES CA 90027 951690977 501(c)(3) 25551 GENERAL SUPPORT EXPLANATION FOR FORM 990, SCHEDULE I, PART 1, LINE 2 MEETINGS AT LEAST ANNUALLY WITH SUPPORTED ORGANIZATIONS EXPLANATION FOR FORM 990, PAGE 6, PART VI, LINE 8b NOT APPLICABLE FORM 990, PAGE 6, PART VI, LINE 11-DESCRIPTION OF PROCESS FOR REVIEW A COPY OF FORM 990 IS SENT TO THE TRUSTEE FOR REVIEW AND COMMENTS EXPLANATION FOR FORM 990, PAGE 6, PART VI, LINE 12c ANNUAL ACKNOWLEDGEMENT BY TRUSTEE FORM 990, PAGE 6, PART VI, LINE 19 AVAILABLE UPON REQUEST EXPLANATION FOR FORM 990, PART XI, LINE 9 2023 TRANSACTIONS POSTED IN 2024 $485.43; 2024 TRANSACTIONS POSTED IN 2025 $-247.89; ROUNDING ADJUSTMENT $ 2.46 HUNTINGTON MEMORIAL HOSPITAL 100 W CALIFORNIA BLVD PASADENA CA 91105 951644036 HOSPITAL CA 501(c)(3) 3 N/A false CHILDREN'S HOSPITAL SOCIETY OF LOS ANGELES 4650 SUNSET BLVD LOS ANGELES CA 90027 951690977 HOSPITAL CA 501(c)(3) 3 N/A false false true false false false false false false false false false false false false false false false false false