2025-11-13T13:21:33-06:00 2024-12-31 420714325 RSM US LLP 4 TIMES SQUARE NEW YORK NY 100362602 990 2024-01-01 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 2025-11-10 1 0 LYNNE JOHNSON P00757336 2123721000 2025-11-10 2024 2025-03-06 01:10:19Z BESSEMER TRUST COMPANY JULIE PARDUE PRINCIPAL SAME AS C ABOVE WOODBRIDGE NJ 07095 574482322 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 54683 21473 132182404 255496176 0 0 13192503 56106914 0 0 145374907 311603090 129408414 142942173 0 0 45000 45000 0 0 0 1526953 1873699 130980367 144860872 14394540 166742218 736215121 948240809 0 0 736215121 948240809 TO RECEIVE PUBLIC CONTRIBUTIONS AND MAKE GRANTS TO QUALIFIED CHARITABLE ORGANIZATIONS. 0 0 143264114 142942173 THE ORGANIZATION RECEIVES CHARITABLE CONTRIBUTIONS AND MAKES GRANTS TO CHARITABLE ORGANIZATIONS AND PROJECTS FOR CHARITABLE PURPOSES IN ACCORDANCE WITH APPLICABLE LAW AND REGULATIONS. 143264114 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 11 0 1 0 1 1 0 0 0 0 0 0 0 0 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 BESSEMER TRUST COMPANY TRUSTEE 7328550800 100 WOODBRIDGE CENTER DRIVE WOODBRIDGE NJ 07095 BESSEMER TRUST COMPANY TRUSTEE 20.00 0.00 X 45000 0 0 45000 0 0 0 0 0 0 PATTERSON BELKNAP WEBB & TYLER 1133 AVENUE OF AMERICAS NEW YORK NY 10036 LEGAL 416246 1 255496176 151084182 255496176 13408476 54683 13353793 305577670 262879232 42698438 42698438 42698438 311603090 0 54683 56052231 141865645 141865645 1076528 1076528 45000 22500 22500 598882 299441 299441 416246 416246 79127 79127 654149 654149 73085 73085 CANDID MEMBER FEES 21080 21080 ANNUAL MEMBERSHIP CONTR 11200 11200 TRAINING/EDUCATION 10013 10013 STATE REGISTRATION FEES 4433 4433 5484 5484 144860872 143264114 1596758 0 50017620 106219497 635865247 785198415 49630284 56822897 701970 0 736215121 948240809 0 0 X 736215121 948240809 736215121 948240809 736215121 948240809 X 166742218 46120210 -836740 X 0 1 X 1 0 X 142226084 248421786 114894620 132182404 255496176 893221070 142226084 248421786 114894620 132182404 255496176 893221070 89268123 803952947 1823366 3095817 6477084 9861430 13353793 34611490 1535136 870163 63920 95669 54683 2619571 930452131 0.86400 0.85390 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 861 23 254740673 755503 141238700 1703473 931391550 16849259 1 1 0 HEDGE FUNDS 51631556 F REAL ESTATE FUND 547650 F SIMPLE AGREEMENT FOR FUTURE EQUITY (SAFE) 163260 F INTEREST IN PRIVATELY HELD COMPANIES 2538681 F LIFE INSURANCE POLICIES 1880291 F OTHER INVESTMENTS 61459 F 56822897 X 356232411 46120210 -836740 45283470 310948941 654149 654149 311603090 144206723 0 144206723 654149 654149 144860872 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 2021, WHICH IS THE STANDARD STATUTE OF LIMITATIONS LOOK-BACK PERIOD. PART XI, LINE 2D - OTHER ADJUSTMENTS: IMPAIRMENT LOSS -836,740. 1 EUROPE (INCLUDING ICELAND & GREENLAND) 0 0 GRANTS TO RECIPIENTS LOCATED IN REGION 814857 SUB-SAHARAN AFRICA 0 0 GRANTS TO RECIPIENTS LOCATED IN REGION 48878 NORTH AMERICA 0 0 GRANTS TO RECIPIENTS LOCATED IN REGION 100000 SOUTH AMERICA 0 0 GRANTS TO RECIPIENTS LOCATED IN REGION 100000 RUSSIA AND NEIGHBORING STATES 0 0 GRANTS TO RECIPIENTS LOCATED IN REGION 12793 0 0 0 0 0 0 1076528 0 1076528 SOUTH AMERICA CAPITAL CAMPAIGN 100000 WIRE TRANSFER 0 NORTH AMERICA MEDICAL RESEARCH 100000 WIRE TRANSFER 0 EUROPE (INCLUDING ICELAND & GREENLAND) ANNUAL FUND 20000 WIRE TRANSFER 0 EUROPE (INCLUDING ICELAND & GREENLAND) MEDICAL RESEARCH 10000 WIRE TRANSFER 0 EUROPE (INCLUDING ICELAND & GREENLAND) MEDICAL RESEARCH 733836 WIRE TRANSFER 0 EUROPE (INCLUDING ICELAND & GREENLAND) MEDICAL RESEARCH 50000 WIRE TRANSFER 0 SUB-SAHARAN AFRICA CAPITAL CAMPAIGN 48878 WIRE TRANSFER 0 RUSSIA AND NEIGHBORING STATES SUPPORT LOCAL CHARITABLE ORGANIZATION 12793 WIRE TRANSFER 0 8 0 1 0 1 1 1 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 IT 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 II, LINE 1: BESSEMER GIVING FUND USES THE ACCRUAL METHOD OF ACCOUNTING TO REPORT THE AMOUNT OF GRANT EXPENDITURES. 1 10000 DEGREES 1401 LOS GAMOS DRIVE SUITE 205 SAN RAFAEL CA 94903 953667812 501(C)(3) 15000 0 GENERAL SUPPORT 1000 FRIENDS OF OREGON PO BOX 40367 PORTLAND OR 97240 930642086 501(C)(3) 50000 0 GENERAL SUPPORT 1792 EXCHANGE INC 130 W 2ND ST STE 2050 DAYTON OH 454021516 273707886 501(C)(3) 10000 0 GENERAL SUPPORT 4 OCEAN CHARITABLE FOUNDATION INC 3600 FAU BLVD BOCA RATON FL 334316474 882694307 501(C)(3) 15000 0 GENERAL SUPPORT 4 RANGES COMMUNITY RECREATION FOUND PO BOX 1095 LIVINGSTON MT 59047 861752330 501(C)(3) 100000 0 GENERAL SUPPORT 42ND STREET MOON PO BOX 426470 SAN FRANCISCO CA 94142 943202941 501(C)(3) 50000 0 GENERAL SUPPORT ABC HOUSE INC PO BOX 68 ALBANY OR 97321 931163555 501(C)(3) 10000 0 GENERAL SUPPORT ABILENE HERITAGE SQUARE INC PO BOX 1699 ABILENE TX 79604 823454890 501(C)(3) 4000000 0 GENERAL SUPPORT ABLE FORCE EDUCATION 741 SECOND STREET PIKE RICHBORO 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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 486 147084182 X 1 4000000 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. FORM 990, PART XI, LINE 9: IMPAIRMENT LOSS -836,740. 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