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TIN: 02-0222111
SCHEDULE R
(Form 990)
Department of the Treasury
Internal Revenue Service
Related Organizations and Unrelated Partnerships
Complete if the organization answered "Yes" on Form 990, Part IV, line 33, 34, 35b, 36, or 37.
Attach to Form 990.
Go to
www.irs.gov/Form990
for instructions and the latest information.
OMB No. 1545-0047
20
20
Open to Public Inspection
Name of the organization
Trustees of Dartmouth College
Employer identification number
02-0222111
Part I
Identification of Disregarded Entities.
Complete if the organization answered "Yes" on Form 990, Part IV, line 33.
(a)
Name, address, and EIN (if applicable) of disregarded entity
(b)
Primary activity
(c)
Legal domicile (state
or foreign country)
(d)
Total income
(e)
End-of-year assets
(f)
Direct controlling
entity
Part II
Identification of Related Tax-Exempt Organizations.
Complete if the organization answered "Yes" on Form 990, Part IV, line 34 because it had one or more related tax-exempt organizations during the tax year.
(a)
Name, address, and EIN of related organization
(b)
Primary activity
(c)
Legal domicile (state
or foreign country)
(d)
Exempt Code section
(e)
Public charity status
(if section 501(c)(3))
(f)
Direct controlling
entity
(g)
Section 512(b)(13) controlled entity?
Yes
No
(1)
Dartmouth Educational Loan Corporation
7 Lebanon Street
Suite 302
Hanover
,
NH
03755
02-0362923
Educational Loans
NH
501(c)(3)
Type I
Trustees of Dartmouth College
Yes
(2)
South Street Downtown Holdings Inc
7 Lebanon Street
Suite 302
Hanover
,
NH
03755
02-0518373
Real Estate Holding
NH
501(c)(25)
Trustees of Dartmouth College
Yes
(3)
Seven Lebanon Street Inc
7 Lebanon Street
Suite 302
Hanover
,
NH
03755
02-0514301
Real Estate Holding
NH
501(c)(25)
Trustees of Dartmouth College
Yes
(4)
Foundation for Jewish Life at Dartmouth
7 Lebanon Street
Suite 302
Hanover
,
NH
03755
02-0486238
Real Estate Holding
NH
501(c)(2)
Trustees of Dartmouth College
Yes
(5)
Hamden Assurance Risk Retention Group Inc
30 Main Street
Suite 330
Burlington
,
VT
05401
20-8530788
Insurance
VT
501(c)(3)
Type I
Dartmouth-Hitchcock Clinic
No
(6)
The Dartmouth Educational Association
3 Stoneview Lane
Sharon
,
MA
02067
04-6045227
Educational Loans
MA
501(c)(3)
Type III-FI
NA
No
(7)
Dartmouth College Trust
7 Lebanon Street
Suite 302
Hanover
,
NH
03755
Fundraising
UK
NA
Yes
(8)
Dartmouth-Hitchcock Medical Center
One Medical Center Drive
Lebanon
,
NH
03756
22-2715483
Health Care Administration
NH
501(c)(3)
Type I
NA
No
For Paperwork Reduction Act Notice, see the Instructions for Form 990.
Cat. No. 50135Y
Schedule R (Form 990) 2020
Schedule R (Form 990) 2020
Page
2
Part III
Identification of Related Organizations Taxable as a Partnership.
Complete if the organization answered "Yes" on Form 990, Part IV, line 34, because it had one or more related organizations treated as a partnership during the tax year.
(a)
Name, address, and EIN of
related organization
(b)
Primary activity
(c)
Legal
domicile
(state or foreign
country)
(d)
Direct controlling
entity
(e)
Predominant income(related, unrelated, excluded from tax under sections 512-514)
(f)
Share of total income
(g)
Share of end-of-year
assets
(h)
Disproprtionate allocations?
(i)
Code V-UBI
amount in box 20 of
Schedule K-1
(Form 1065)
(j)
General or
managing
partner?
(k)
Percentage
ownership
Yes
No
Yes
No
Part IV
Identification of Related Organizations Taxable as a Corporation or Trust.
Complete if the organization answered "Yes" on Form 990, Part IV, line 34 because it had one or more related organizations treated as a corporation or trust during the tax year.
(a)
Name, address, and EIN of
related organization
(b)
Primary activity
(c)
Legal
domicile
(state or foreign
country)
(d)
Direct controlling
entity
(e)
Type of entity
(C corp, S corp,
or trust)
(f)
Share of total income
(g)
Share of end-of-year
assets
(h)
Percentage
ownership
(i)
Section 512(b)(13) controlled entity?
Yes
No
(1)
Charitable Remainder Unitrusts (87)
Fundraising/Development
NH
Trustees of Dartmouth College
Trust
No
(2)
Pooled Income Funds (3)
Fundraising/Development
NH
Trustees of Dartmouth College
Trust
No
Schedule R (Form 990) 2020
Schedule R (Form 990) 2020
Page
3
Part V
Transactions With Related Organizations.
Complete if the organization answered "Yes" on Form 990, Part IV, line 34, 35b, or 36.
Note.
Complete line 1 if any entity is listed in Parts II, III, or IV of this schedule.
Yes
No
1
During the tax year, did the orgranization engage in any of the following transactions with one or more related organizations listed in Parts II-IV?
a
Receipt of
(i)
interest,
(ii)
annuities,
(iii)
royalties, or
(iv)
rent from a controlled entity
.....................
1a
Yes
b
Gift, grant, or capital contribution to related organization(s)
............................
1b
No
c
Gift, grant, or capital contribution from related organization(s)
............................
1c
Yes
d
Loans or loan guarantees to or for related organization(s)
............................
1d
No
e
Loans or loan guarantees by related organization(s)
............................
1e
No
f
Dividends from related organization(s)
............................
1f
No
g
Sale of assets to related organization(s)
............................
1g
No
h
Purchase of assets from related organization(s)
............................
1h
No
i
Exchange of assets with related organization(s)
............................
1i
No
j
Lease of facilities, equipment, or other assets to related organization(s)
.......................
1j
No
k
Lease of facilities, equipment, or other assets from related organization(s)
......................
1k
Yes
l
Performance of services or membership or fundraising solicitations for related organization(s)
.....................
1l
Yes
m
Performance of services or membership or fundraising solicitations by related organization(s)
.................
1m
No
n
Sharing of facilities, equipment, mailing lists, or other assets with related organization(s)
...................
1n
No
o
Sharing of paid employees with related organization(s)
............................
1o
No
p
Reimbursement paid to related organization(s) for expenses
............................
1p
No
q
Reimbursement paid by related organization(s) for expenses
............................
1q
No
r
Other transfer of cash or property to related organization(s)
............................
1r
Yes
s
Other transfer of cash or property from related organization(s)
............................
1s
Yes
2
If the answer to any of the above is "Yes," see the instructions for information on who must complete this line, including covered relationships and transaction thresholds.
(a)
Name of related organization
(b)
Transaction
type (a-s)
(c)
Amount involved
(d)
Method of determining amount involved
(1)
Dartmouth Educational Loan Corporation
A
2,102,100
Cost
(2)
Dartmouth Educational Loan Corporation
L
188,434
Cost
(3)
Dartmouth Educational Loan Corporation
R
3,523,865
Cost
(4)
Foundation for Jewish Life at Dartmouth
L
67,351
Cost
(5)
Foundation for Jewish Life at Dartmouth
R
202,214
Cost
(6)
Foundation for Jewish Life at Dartmouth
S
55,437
cost
(7)
Seven Lebanon Street Inc
K
1,481,633
Cost
(8)
Seven Lebanon Street Inc
L
179,441
Cost
(9)
Seven Lebanon Street Inc
S
75,000
Cost
(10)
South Street Downtown Holdings Inc
K
101,218
Cost
(11)
South Street Downtown Holdings Inc
L
274,659
Cost
(12)
South Street Downtown Holdings Inc
S
500,000
Cost
(13)
Charitable Remainder Trusts
S
8,194,787
Cost
(14)
Dartmouth Trust
C
517,166
Cost
Schedule R (Form 990) 2020
Schedule R (Form 990) 2020
Page
4
Part VI
Unrelated Organizations Taxable as a Partnership.
Complete if the organization answered "Yes" on Form 990, Part IV, line 37.
Provide the following information for each entity taxed as a partnership through which the organization conducted more than five percent of its activities (measured by total assets or gross revenue) that was not a related organization. See instructions regarding exclusion for certain investment partnerships.
(a)
Name, address, and EIN of entity
(b)
Primary activity
(c)
Legal domicile
(state or foreign
country)
(d)
Predominant income (related, unrelated, excluded from tax under sections 512-514)
(e)
Are all partners
section
501(c)(3)
organizations?
(f)
Share of total income
(g)
Share of
end-of-year
assets
(h)
Disproprtionate allocations?
(i)
Code V-UBI
amount in box 20
of Schedule K-1
(Form 1065)
(j)
General or
managing
partner?
(k)
Percentage
ownership
Yes
No
Yes
No
Yes
No
Schedule R (Form 990) 2020
Schedule R (Form 990) 2020
Page
5
Part VII
Supplemental Information
Provide additional information for responses to questions on Schedule R. See instructions.
Return Reference
Explanation
Schedule R, Part IV Charitable Remainder Trusts and Pooled income funds
Dartmouth College controls a total of 87 charitable remainder trusts and 3 pooled income funds, all domiciled in the state of new Hampshire.
Schedule R (Form 990) 2020
Additional Data
Software ID:
20011424
Software Version:
2020v4.0