2025-11-13T10:27:17-06:00 2024-12-31 042571780 AAFCPAS INC 50 WASHINGTON STREET WESTBOROUGH MA 01581 990 2024-01-01 046011948 MARY BEECHER LONGYEAR TRUST C/O JAMES KING FRUITAGE FINANCIAL LLC MARY 9703999031 2580 EAST HARMONY RD STE 301-50 FORT COLLINS CO 80528 JAMES KING CFA TRUSTEE 9703999031 2025-11-12 1 1 JUSTIN K LEROUX CPA P01722988 5083669100 2025-11-12 2024 2025-03-06 01:10:19Z X FIRST-CITIZENS BANK TRU 420 COWPER STREET PALO ALTO CA 94301 14918316 0 X N/A X 1926 MA MARY BEECHER LONGYEAR TRUST IS A TRUST FOR THE BENEFIT OF LONGYEAR FOUNDATION. 2 2 0 0 0 0 0 0 0 0 748722 853192 0 0 748722 853192 697552 908860 0 0 75474 77379 0 0 0 65413 111018 838439 1097257 -89717 -244065 15420762 15630969 0 0 15420762 15630969 THE MARY BEECHER LONGYEAR TRUST IS FOR THE BENEFIT OF LONGYEAR FOUNDATION. 0 0 908860 908860 DISTRIBUTION TO LONGYEAR FOUNDATION 908860 1 0 0 0 0 0 0 0 0 1 0 1 0 0 0 1 0 1 0 0 0 0 0 0 0 0 0 1 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 0 0 X 2 2 0 0 0 0 0 1 0 0 0 0 0 1 0 0 0 0 1 0 MA X FIRST-CITIZENS BANK & TRUST COMPANY 6503782010 420 COWPER STREET PALO ALTO CA 94301 ELIZABETH JONES CFA TRUSTEE (UNTIL 8/24/24) 6.00 X 34715 0 0 JAMES KING CFA TRUSTEE (AS OF 8/24/24) 6.00 X 3974 0 0 FIRST-CITIZENS BANK & TRUST CO TRUSTEE 1.00 X 38689 0 0 77378 0 0 0 0 0 0 0 591509 591509 14326807 14065124 261683 261683 261683 853192 0 0 853192 908860 908860 77379 77379 25000 25000 60316 60316 2559 2559 OTHER 20071 20071 FILING FEES 3072 3072 1097257 908860 188397 0 403838 3814562 12485118 9146791 2531806 2669616 15420762 15630969 0 0 X 15420762 15630969 0 0 0 0 15420762 15630969 15420762 15630969 -244065 454272 0 X X 0 1 X 1 0 X X X 1 LONGYEAR FOUNDATION 042203829 7 1 908860 0 1 908860 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 PART IV, SECTION B, LINE 1: THE TRUST IS NOT AN OPERATING ENTITY, HAS NO EMPLOYEES OR STAFF AND EXISTS SOLELY AS A PERPETUAL ENDOWMENT TO SUPPORT LONGYEAR FOUNDATION, AS DISCUSSED ABOVE. ITS ASSETS CONSIST OF INVESTMENT HOLDINGS AND ITS ACTIVITY CONSISTS OF INVESTMENT INCOME AND INVESTMENT AND ADMINISTRATIVE EXPENSES. THE ORGANIZATION IS GOVERNED IN ACCORDANCE WITH THE TRUST DOCUMENTS AND MA LAW. THERE ARE NO MINUTES OF MEETINGS AND NO COMMITTEES. POLICIES AND PROCEDURES SUCH AS FOR WHISTLE-BLOWERS OR COMPENSATION REVIEW PROCEDURES ARE NOT RELEVANT TO THIS BUSINESS.THE TRUST WAS CREATED FOR THE PURPOSE OF PROVIDING FINANCIAL SUPPORT TO LONGYEAR FOUNDATION ("LONGYEAR"), A MASSACHUSETTS CORPORATION WHICH IS TAX-EXEMPT UNDER IRS SECTION 501(C)(3). BOTH ORGANIZATIONS WERE ESTABLISHED IN THE 1920'S BY A SINGLE BENEFACTOR AND FOR THE COMMON PURPOSE OF ADVANCING THE UNDERSTANDING OF THE LIFE AND WORK OF MARY BAKER EDDY, THE DISCOVERER, FOUNDER, AND LEADER OF CHRISTIAN SCIENCE. LONGYEAR OPERATES A MUSEUM AND EIGHT HISTORIC HOUSES AND OFFERS EXHIBITS, PUBLICATIONS, AND PROGRAMS TO THE PUBLIC. LONGYEAR HAS THE RIGHT TO APPOINT TRUSTEES WHEN VACANCIES OCCUR. THE TRUST IS NOT SUBJECT TO A SEPARATE AUDIT; HOWEVER, ITS ACTIVITY AND BALANCES ARE INCLUDED IN THE AUDIT OF LONGYEAR. LONGYEAR'S AUDITED FINANCIAL STATEMENTS, IN ACCORDANCE WITH GAAP, REFLECT COMBINED ASSETS AND ACTIVITY OF LONGYEAR AND THE TRUST. THE ORIGINAL TRUST DOCUMENTS PROVIDED FOR TWO NAMED TRUSTEES TO MANAGE THE TRUST IN PERPETUITY. WHILE THE TRUST HAS SEPARATE GOVERNING DOCUMENTS AND DISTINCT TRUSTEES FROM LONGYEAR. LONGYEAR HAS THE RIGHT TO APPOINT TRUSTEES OF THE TRUST AND TRUSTEES OF THE TWO ORGANIZATIONS WORK TOGETHER AS NEEDED TO FULFILL THE MISSIONS OF THE TWO ORGANIZATIONS. 15420762 1307464 908860 188397 15630969 14706760 1552441 697552 140887 15420762 17087837 -1325749 903775 151553 14706760 12667762 5511856 972380 119401 17087837 12215338 1348503 802566 93513 12667762 1.00000 0 0 0 ALTERNATIVE INVESTMENTS (NON-PUBLICLY TRADED LLCS AND LLPS) 2669616 F 2669616 X PART V, LINE 4: TO PROVIDE FINANCIAL SUPPORT FOR CARRYING OUT LONGYEAR'S MISSION. PART X, LINE 2: THE TRUST ACCOUNTS FOR UNCERTAINTY IN INCOME TAXES IN ACCORDANCE WITH ASC TOPIC, INCOME TAXES. THIS STANDARD CLARIFIES THE ACCOUNTING FOR UNCERTAINTY IN TAX POSITIONS AND PRESCRIBES A RECOGNITION THRESHOLD AND MEASUREMENT ATTRIBUTE FOR THE FINANCIAL STATEMENT REGARDING A TAX POSITION TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN. THE TRUST HAS DETERMINED THAT THERE ARE NO UNCERTAIN TAX POSITIONS WHICH QUALIFY FOR EITHER RECOGNITION OR DISCLOSURE IN THE FINANCIAL STATEMENTS AT DECEMBER 31, 2024. THE TRUST'S INFORMATION RETURNS ARE SUBJECT TO EXAMINATION BY THE FEDERAL AND STATE JURISDICTIONS. 1 LONGYEAR FOUNDATION 1125 BOYLSTON STREET CHESTNUT HILL MA 02467 042203829 501(C)(3) 908860 0 SUPPORT OF LONGYEAR FOUNDATION. 1 PART I, LINE 2: THE TRUST MAKES ITS GRANTS TO LONGYEAR. THE TRUST MONITORS LONGYEAR'S ACTIVITIES. FORM 990, PART VI, SECTION A, LINE 1A THE TRUST WAS CREATED FOR THE PURPOSE OF PROVIDING FINANCIAL SUPPORT TO LONGYEAR FOUNDATION ("LONGYEAR"), A MASSACHUSETTS CORPORATION WHICH IS TAX-EXEMPT UNDER IRS SECTION 501(C)(3). BOTH ORGANIZATIONS WERE ESTABLISHED IN THE 1920'S BY A SINGLE BENEFACTOR AND FOR THE COMMON PURPOSE OF ADVANCING THE UNDERSTANDING OF THE LIFE AND WORK OF MARY BAKER EDDY, THE DISCOVERER, FOUNDER, AND LEADER OF CHRISTIAN SCIENCE. LONGYEAR OPERATES A MUSEUM AND EIGHT HISTORIC HOUSES AND OFFERS EXHIBITS, PUBLICATIONS, AND PROGRAMS TO THE PUBLIC. LONGYEAR HAS THE RIGHT TO APPOINT TRUSTEES WHEN VACANCIES OCCUR. THE TRUST IS NOT SUBJECT TO A SEPARATE AUDIT; HOWEVER, ITS ACTIVITY AND BALANCES ARE INCLUDED IN THE AUDIT OF LONGYEAR. LONGYEAR'S AUDITED FINANCIAL STATEMENTS, IN ACCORDANCE WITH GAAP, REFLECT COMBINED ASSETS AND ACTIVITY OF LONGYEAR AND THE TRUST. THE ORIGINAL TRUST DOCUMENTS PROVIDED FOR TWO NAMED TRUSTEES TO MANAGE THE TRUST IN PERPETUITY. WHILE THE TRUST HAS SEPARATE GOVERNING DOCUMENTS AND DISTINCT TRUSTEES FROM LONGYEAR, LONGYEAR HAS THE RIGHT TO APPOINT TRUSTEES OF THE TRUST AND TRUSTEES OF THE TWO ORGANIZATIONS WORK TOGETHER AS NEEDED TO FULFILL THE MISSION OF THE TWO ORGANIZATIONS. FORM 990, PART VI, SECTION A, LINE 7A LONGYEAR HAS THE RIGHT TO APPOINT TRUSTEES OF THE TRUST. THE ORIGINAL TRUST AGREEMENT PROVIDED THAT THE BENEFACTOR WOULD FILL VACANCIES OF THE NAMED TRUSTEES OF THE TRUST, AND AFTER HER DEATH, THAT TRUSTEES OF LONGYEAR FOUNDATION WOULD FILL SUCH VACANCIES IN THE TRUSTEES OF THE TRUST. FORM 990, PART VI, SECTION A, LINE 8A THE TRUST IS NOT AN OPERATING ENTITY, HAS NO EMPLOYEES OR STAFF AND EXISTS SOLELY AS A PERPETUAL ENDOWMENT TO SUPPORT LONGYEAR FOUNDATION, AS DISCUSSED ABOVE. ITS ASSETS CONSIST OF INVESTMENT HOLDINGS AND ITS ACTIVITY CONSISTS OF INVESTMENT INCOME AND INVESTMENT AND ADMINISTRATIVE EXPENSES. THE ORGANIZATION IS GOVERNED IN ACCORDANCE WITH THE TRUST DOCUMENTS AND MA LAW. THERE ARE NO MINUTES OF MEETINGS AND NO COMMITTEES. POLICIES AND PROCEDURES SUCH AS FOR WHISTLE-BLOWERS OR COMPENSATION REVIEW PROCEDURES ARE NOT RELEVANT TO THIS BUSINESS. FORM 990, PART VI, SECTION A, LINE 8B THE TRUST HAS NO COMMITTEES. FORM 990, PART VI, SECTION B, LINE 11B THE TRUSTEES RECEIVE THE 990 FOR REVIEW BEFORE IT IS SIGNED AND SUBMITTED TO THE IRS. FORM 990, PART VI, SECTION B, LINE 15B THERE ARE NO EMPLOYEES OR MANAGERS FOR THE TRUST. THE TRUSTEES OVERSEE AND CONTRACT FOR INVESTMENT SERVICES WITH ATTENTION TO INDUSTRY STANDARDS FOR FEES PAID FOR SUCH SERVICES. THE TRUSTEES OF LONGYEAR FOUNDATION MONITOR AND APPROVE THE METHODOLOGY FOR PAYMENT OF FEES TO THE TRUSTEES OF THE TRUST. FORM 990, PART VI, SECTION C, LINE 19 THE TRUST MAKES ITS GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS AVAILABLE TO THE GENERAL PUBLIC UPON REQUEST. FORM 990, PART XII, LINE 2C: THIS PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR. LONGYEAR FOUNDATION 1125 BOYLSTON STREET CHESTNUT HILL MA 02467 042203829 TO ADVANCE UNDERSTANDING OF THE LIFE OF MARY BAKER EDDY MA 501(C)(3) LINE 7 0 FOUR HUNDRED BEACON CORP 1125 BOYLSTON STREET CHESTNUT HILL MA 02467 208069837 TO OWN, PRESERVE AND MAINTAIN 400 BEACON STREET PROPERTY. MA 501(C)(3) LINE 12B, II LONGYEAR FOUNDATION 0 0 1 0 0 0 0 0 0 1 0 0 0 0 0 0 1 0 0 0 LONGYEAR FOUNDATION B 908860 CASH