Civic Intelligence

Garland Memorial Fund

EIN 04-6016400 • 501(c)3 • Boston, MA

Profile

The Garland Fund will be used or applied in some suitable and convenient manner for the benefit of charitable schools for children in the kindergarten system in connection with the Elizabeth Peabody House Association, Inc.

Choate Hall Stewart PO Box 961Boston, MA 02196

n/A

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

18th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

501(c)3 • $1M-$5M nonprofits • Source year 2025

Liabilities / Revenue

19th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

501(c)3 • $1M-$5M nonprofits • Source year 2025

Net Margin

37th percentile

-0.6%

Higher net margin than 37% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2025

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

64th percentile

9.4%

Faster asset growth than 64% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2024 to 2025

Revenue Growth

10th percentile

-30%

Faster revenue growth than 10% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2024 to 2025

Balance Sheet
Liabilities / Assets18th percentile

Assets

Up

$1,635,177

Up $140,114 (+9.4%) from 2024

Liabilities

Flat

$0

Flat from 2024

Net Assets

Up

$1,635,177

Up $140,114 (+9.4%) from 2024

Operations
Liabilities / Revenue19th percentileNet Margin37th percentile

Revenue

Down

$77,323

Down $33,452 (-30%) from 2024

Expenses

Up

$77,796

Up $6,122 (+8.5%) from 2024

Net Income

Down

-$473

Down $39,574 (-101%) from 2024

Trend Graphs

Balance Sheet Trend

Asset Growth64th percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

$2.0M$1.5M$1.0M$500K$0Assets 2011: $1,107,109Liabilities 2011: $0Net Assets 2011: $1,107,1092011Assets 2012: $1,109,499Liabilities 2012: $0Net Assets 2012: $1,109,4992012Assets 2013: $1,129,052Liabilities 2013: $0Net Assets 2013: $1,129,0522013Assets 2020: $1,595,318Liabilities 2020: $0Net Assets 2020: $1,595,3182020Assets 2021: $1,701,689Liabilities 2021: $0Net Assets 2021: $1,701,6892021Assets 2022: $1,248,980Liabilities 2022: $0Net Assets 2022: $1,248,9802022Assets 2023: $1,371,978Liabilities 2023: $0Net Assets 2023: $1,371,9782023Assets 2024: $1,495,063Liabilities 2024: $0Net Assets 2024: $1,495,0632024Assets 2025: $1,635,177Liabilities 2025: $0Net Assets 2025: $1,635,1772025

Highlighted filing

2025

Assets$1,635,177
Liabilities$0
Net Assets$1,635,177
Open 2025 Filing

Operations Trend

Revenue Growth10th percentile

Revenue, expenses, and net income by year, with the latest filing highlighted.

$200K$100K$0-$100K-$200KRevenue 2011: $62,673Expenses 2011: $41,068Net Income 2011: $21,6052011Revenue 2012: $47,806Expenses 2012: $45,132Net Income 2012: $2,6742012Revenue 2013: $63,768Expenses 2013: $44,574Net Income 2013: $19,1942013Revenue 2020: $111,593Expenses 2020: $85,869Net Income 2020: $25,7242020Revenue 2021: $184,033Expenses 2021: $92,729Net Income 2021: $91,3042021Revenue 2022: -$61,008Expenses 2022: $81,661Net Income 2022: -$142,6692022Revenue 2023: $66,240Expenses 2023: $69,926Net Income 2023: -$3,6862023Revenue 2024: $110,775Expenses 2024: $71,674Net Income 2024: $39,1012024Revenue 2025: $77,323Expenses 2025: $77,796Net Income 2025: -$4732025

Highlighted filing

2025

Revenue$77,323
Expenses$77,796
Net Income-$473
Open 2025 Filing

Filings

Most recent year

2025 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.

Open filing
Assets
$1,635,177
Liabilities
$0
Net assets
$1,635,177
Revenue
$77,323
Expenses
$77,796
Net income
-$473
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.64$0.00$1.64$0.08$0.08$0.00
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.50$0.00$1.50$0.11$0.07$0.04
2023Detailed filing. Detailed filing data is available for this year.$1.37$0.00$1.37$0.07$0.07$0.00
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.25$0.00$1.25$0.06$0.08$0.14
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.70$0.00$1.70$0.18$0.09$0.09
2020Detailed filing. Detailed filing data is available for this year.$1.60$0.00$1.60$0.11$0.09$0.03
2013Summary only. Only limited summary data is available for this year.$1.13$0.00$1.13$0.06$0.04$0.02
2012Summary only. Only limited summary data is available for this year.$1.11$0.00$1.11$0.05$0.05$0.00
2011Summary only. Only limited summary data is available for this year.$1.11$0.00$1.11$0.06$0.04$0.02
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2025 to Dec 31, 2025
Signed
Feb 13, 2026
Return Version
2025v4.0
Gross Receipts
$915,683
Mission and Program Overview

Mission

The Garland Fund will be used or applied in some suitable and convenient manner for the benefit of charitable schools for children in the kindergarten system in connection with the Elizabeth Peabody House Association, Inc.

Grants to the Elizabeth Peabody House Association, Inc.

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$1,495,063$1,635,177▲ $140,114
Investments in Publicly Traded Securities$1,441,418$1,585,240▲ $143,822
Savings and Temporary Cash Investments$53,645$49,937▼ $3,708
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Cap Stk Tr Prin Current Funds$0$0→ $0
Total Assets$1,495,063$1,635,177▲ $140,114
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Total Net Assets Fund Balance$1,495,063$1,635,177▲ $140,114
Total Liabilities and Net Assets / Fund Balance$1,495,063$1,635,177▲ $140,114
Compensation and Service Providers
Top Officer PayScore unavailable

Board Members and Trustees

NameTitle
Charles CheeverTrustee
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$0
Investment Income
$77,323
Other Revenue
$0
Change in Net Assets
$-473
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$55,000
Other Expenses$22,796
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Orgs$55,000--$55,000
Fees for Service Investment Mgmnt Fees$10,401$8,860-$19,261
Fees for Services Legal$1,750$1,750-$3,500
Other Expenses$35--$35
Total Functional Expenses$67,186$10,610$0$77,796
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Elizabeth Peabody House AssociationSomerville, MA501(c)(3)Funding for early childhood education$55,000
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Interested-Person Transactions

Interested PartyRelationshipDescriptionShared RevenueAmount
Charles CheeverTrusteeCharles Cheever, who serves as a Trustee on the Garland Memorial Fund's Board of Trustees, is also a partner with Choate Hall & Stewart, a Massachusetts-based investment advisory and financial services firm. Due to his position with the firm, Mr. Cheever exercises a significant voice over the firm's operations. As part of an on-going relationship, the trustees of the Fund delegate investment responsibility to Choate Investment Advisors, LLC, a registered investment advisor subsidiary of Choate Hall & Stewart. In its 2025 tax year, the Fund paid Choate Hall & Stewart $19,260 for investment and advisory services.No$19,260
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
Yes
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
No
Other officer compensation reviewed
No
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
Yes

Governance Explanations

Form 990, Part VI, Section A, line 3

“The trustees of the Organization delegate investment responsibility to Choate Investment Advisors, LLC, a registered investment advisor subsidiary of Choate Hall & Stewart, LLP.”

Form 990, Part VI, Section A, line 8B

“The Trust does not have committees with the authority to act on behalf of the governing body.”

Form 990, Part VI, Section B, line 11B

“The annual Form 990 (and state Form PC) are provided to the managing trustee, Charles Cheever, an attorney and professional fiduciary, for his review and signature prior to those forms being filed. Mr. Cheever, as a practicing attorney and professional fiduciary, is familiar with the form and filing requirements for tax-exempt organizations.”

Form 990, Part VI, Section C, line 19

“The Fund makes its governing documents and financial statements available to the public upon request to the extent required by applicable law.”

Filing and Contact Details

Filer

Filer Name
Garland Memorial Fund
EIN
04-6016400
Phone
6172484064
Address
Choate Hall Stewart PO Box 961, Boston, MA 02196

Signing Officer

Name
Charles A Cheever
Title
Trustee
Phone
6172484064
Signed
2026-02-13
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Charles A Cheever
Formed
1903
Legal Domicile
Ma
Voting Board Members
1
Independent Board Members
0
Employees
0
Volunteers
0

Preparer

Firm
Baker Newman & Noyes
Address
PO Box 507, Portland, ME 04112
Preparer
Connor Smart
Phone
2078792100
Raw XML AppendixShowing 400 of 419 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990ScheduleA/Form990SchAType3SprtOrgAllGrp/TimelyProvidedDocumentsInd01
IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt0The Garland Memorial Fund exists exclusively to generate earnings on its investments in order to fund charitable grants to the Elizabeth Peabody House Association, and other named charitable-educational institutions. Almost all annual cash outlays paid by the Fund, other than grants, are for investment advisory fees, tax-compliance costs, minor administrative expenses, and state and tax filing fees. These costs are incurred by the Fund as a direct result of its investment activity, its grant-generating process, and its tax compliance requirements. Accordingly, all Fund expenditures in a given year are incurred in pursuit of the Trust's primary mission to support the Association. Therefore, all other operating costs incurred by the Fund can accurately be said to represent other monetary support paid for by the Fund for the benefit of the Association, the Fund's named supported organization.
IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt1The Garland Memorial Fund (the Fund) exists to provide significant and meaningful support to its supported organization, the Elizabeth Peabody House Association (the Association). In so doing, the Fund is responsive to the needs of and maintains a close working relationship with the Association. The Fund's original and still-active governing documents, which were originally drafted and put into effect at the Fund's inception in 1903, mandate that the Fund's Trustees are required to either: (1) pay over to the Treasurer of the Association, or by some other person designated by the Treasurer of the Association, all or part of the income of the Fund to be applied by said Treasurer for the maintenance of a kindergarten system or in connection with the Association directly; (2) apply all or any part of the Fund's income for the benefit of any kindergarten school or school-system in connection with the Association; (3) accumulate the Fund's income to grow the Fund's investments' principal; or (4) perform a combination of these three actions. In addition, the Fund has not supported any other entity than the Association for as long as records are readily available, which covers multiple decades. The Fund's governing documents indicate that decisions regarding how much of the Fund's income to pay and in what manner to pay it shall be in the absolute and uncontrolled discretion of the Fund's Trustees. That said, the Fund's governing documents also state that meeting the needs of the Association is to be prioritized as the Fund's primary purpose and mission. Additionally, in its annual notice of support and fund administration, the Fund invites the Association's leadership to an annual meeting with the Fund's Trustees to review and discuss (a) how the Fund's financial support is incorporated into the Association's educational programs, (b) the management and investment philosophy of the Fund's assets, (c) investment strategies, and (d) program-funding. None of the Fund's Trustees are directly appointed or elected by the Association. However, the investments and endowments of both the Fund and the Association are managed by Choate Hall & Stewart (Choate). Additionally, for many years the Trustees of the Fund have been partners of Choate. Through this mutual relationship with Choate, the Association and the Fund are able to coordinate similar asset-management philosophies and strategies to ensure that the Fund's investments generate a return adequate to meet the Association's program-funding needs. As stated previously, the Fund has existed to provide funding and support to the Association since its formation in 1903. This historic relationship, taken in consideration with the aforementioned facts and circumstances, establishes that the Fund has maintained a supportive, historic, and continuous relationship with the Association in a manner that ensures that it is responsive to the needs and demands of the Association, and that is consistent with the Responsiveness Test as described in Regulation Sections 1.509(a)-4(i)(3)(ii) and 1.509(a)-4(i)(3)(iii).
IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt2In its tax year ending December 31, 2025, the Garland Memorial Fund (the Fund) paid direct grants of $55,000 to the Elizabeth Peabody House Association (the Association) to support kindergarten and early childhood education. The Fund also paid $12,151 in its 2025 tax year for administrative expenses related to the administering of the direct grants. For its 2025 tax year, the Fund's operations and relationship with the Association pass the attentiveness test for the following reasons: (1) The Association is the primary named supported Organization in the Fund's governing documents; as such, being aware of and supporting the needs of the Association remains the Fund's primary exempt purpose; and (2) The Fund and the Association have a consistent and historic relationship since 1903 for the Fund to provide funding for the Association's early childhood education programs. As the Fund has operated exclusively to provide support to the Association since 1903, the Fund's supportive activities pre-date the Service's modern interpretation of the attentiveness test, as established in 1970 and described in the Instructions for Schedule A. For many decades, the Fund has worked in coordination the Association, and has been a reliable, continuous, historic, and valuable source of funding. Without the Fund's assistance, many of the Association's key program-services would be at risk of funding shortfalls. Accordingly, the support provided by the Fund to the Association has been proven to be a consistent, reliable, and useful source of resources for the Association; such support continues to be necessary to avoid the interruption of the Association's programs and functions. Furthermore, the support received by the Association from the Fund, and the historic nature of the two organizations' relationship (including their overlap in investment strategies and advisors) ensures that the Fund is highly attentive and attuned to the needs and programs of the Association. Thus the Fund satisfies the attentiveness test as described in Regulations Section 1.509(a)-4(i)(5)(iii)(B)(2) and (3). As addressed in the supplementary disclosure for the Fund's Form 990, Schedule A, Part IV, Section D, Lines 2-3, the Fund's operations and relationship with the Association also satisfy the Responsiveness Test. Therefore, the Fund satisfies both the Responsiveness and the Attentiveness Tests. Accordingly, 100% of the Fund's annual grants paid to the Association have been shown on the Fund's Schedule A, Part V, Section D, Line 8, distributions to attentive supported organizations to which the organization is responsive.
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc0Schedule A, Part I, Line 12g, Column (vi):
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc1Schedule A, Part IV, Section D, Lines 2-3:
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc2Schedule A, Part V, Section D, Line 8:
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IRS990ScheduleA/SupportedOrganizationsCnt01
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IRS990ScheduleA/SupportedOrgInformationGrp/SupportAmt055000
IRS990ScheduleA/SupportedOrgInformationGrp/SupportedOrganizationName/BusinessNameLine1Txt0Elizabeth Peabody House Association
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IRS990ScheduleA/SupportingOrgType3NonFuncInd0X
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IRS990ScheduleI/GrantRecordsMaintainedInd01
IRS990ScheduleI/RecipientTable/CashGrantAmt055000
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IRS990ScheduleI/RecipientTable/NonCashAssistanceAmt00
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt0Funding for early childhood education
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt0Elizabeth Peabody House Association
IRS990ScheduleI/RecipientTable/RecipientEIN0042104827
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt0277 Broadway
IRS990ScheduleI/RecipientTable/USAddress/CityNm0Somerville
IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd0MA
IRS990ScheduleI/RecipientTable/USAddress/ZIPCd002145
IRS990ScheduleI/SupplementalInformationDetail/ExplanationTxt0The Garland Memorial Fund's primary exempt mission is to generate funds and investment-earnings to be used in the support of the Elizabeth Peabody House Association. As such, the Association is the only organization to which the Fund awards charitable donations. Records and documentation of the Fund's annual giving and support of the Association is maintained in the Fund's portfolio statements.
IRS990ScheduleI/SupplementalInformationDetail/FormAndLineReferenceDesc0Part I, Line 2:
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IRS990ScheduleI/TotalOtherOrgCnt00
IRS990/ScheduleJRequiredInd00
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/PersonNm0Charles Cheever
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt0Trustee
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd00
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionAmt019260
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc0Charles Cheever, who serves as a Trustee on the Garland Memorial Fund's Board of Trustees, is also a partner with Choate Hall & Stewart, a Massachusetts-based investment advisory and financial services firm. Due to his position with the firm, Mr. Cheever exercises a significant voice over the firm's operations. As part of an on-going relationship, the trustees of the Fund delegate investment responsibility to Choate Investment Advisors, LLC, a registered investment advisor subsidiary of Choate Hall & Stewart. In its 2025 tax year, the Fund paid Choate Hall & Stewart $19,260 for investment and advisory services.
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0The trustees of the Organization delegate investment responsibility to Choate Investment Advisors, LLC, a registered investment advisor subsidiary of Choate Hall & Stewart, LLP.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1The Trust does not have committees with the authority to act on behalf of the governing body.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2The annual Form 990 (and state Form PC) are provided to the managing trustee, Charles Cheever, an attorney and professional fiduciary, for his review and signature prior to those forms being filed. Mr. Cheever, as a practicing attorney and professional fiduciary, is familiar with the form and filing requirements for tax-exempt organizations.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3The Fund makes its governing documents and financial statements available to the public upon request to the extent required by applicable law.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section A, line 3
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section A, line 8b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section B, line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Section C, line 19
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IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0Child day care and education
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PublicCharityStatusTxt0Line 10
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt0275 Broadway
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IRS990/USAddress/AddressLine1Txt0Choate Hall Stewart PO Box 961
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ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0Charles A Cheever
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Trustee
ReturnHeader/BusinessOfficerGrp/PhoneNum06172484064
ReturnHeader/BusinessOfficerGrp/SignatureDt02026-02-13
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ReturnHeader/Filer/EIN0046016400

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