﻿<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" returnVersion="2025v4.0">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2026-03-13T16:53:06-04:00</ReturnTs>
    <TaxPeriodEndDt>2025-12-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>010426847</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>COSTON &amp; MCISAAC CPAS CHARTERED</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>38 RODICK ST</AddressLine1Txt>
        <CityNm>BAR HARBOR</CityNm>
        <StateAbbreviationCd>ME</StateAbbreviationCd>
        <ZIPCd>04609</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990PF</ReturnTypeCd>
    <TaxPeriodBeginDt>2025-01-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>237346274</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>ST PATRICK'S PERMANENT LAY TRUST</BusinessNameLine1Txt>
        <BusinessNameLine2Txt>FIRST NATIONAL BANK TRUSTEE</BusinessNameLine2Txt>
      </BusinessName>
      <BusinessNameControlTxt>STPA</BusinessNameControlTxt>
      <PhoneNum>2075631900</PhoneNum>
      <USAddress>
        <AddressLine1Txt>PO BOX 940</AddressLine1Txt>
        <CityNm>DAMARISCOTTA</CityNm>
        <StateAbbreviationCd>ME</StateAbbreviationCd>
        <ZIPCd>04543</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>FIRST NATIONAL BANK</PersonNm>
      <PersonTitleTxt>TRUSTEE</PersonTitleTxt>
      <PhoneNum>2075631900</PhoneNum>
      <SignatureDt>2026-03-13</SignatureDt>
    </BusinessOfficerGrp>
    <PreparerPersonGrp>
      <PreparerPersonNm>MELINDA WORKMAN</PreparerPersonNm>
      <PTIN>P00382707</PTIN>
      <PhoneNum>2072889458</PhoneNum>
      <PreparationDt>2026-03-13</PreparationDt>
    </PreparerPersonGrp>
    <TaxYr>2025</TaxYr>
    <BuildTS>2025-03-06 01:10:19Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="7">
    <IRS990PF documentId="RetDoc8" referenceDocumentId="RetDoc7">
      <Organization501c3ExemptPFInd>X</Organization501c3ExemptPFInd>
      <FMVAssetsEOYAmt>443783</FMVAssetsEOYAmt>
      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <AnalysisOfRevenueAndExpenses>
        <ContriRcvdRevAndExpnssAmt>3000</ContriRcvdRevAndExpnssAmt>
        <ScheduleBNotRequiredInd>X</ScheduleBNotRequiredInd>
        <InterestOnSavRevAndExpnssAmt>783</InterestOnSavRevAndExpnssAmt>
        <DividendsRevAndExpnssAmt>14483</DividendsRevAndExpnssAmt>
        <DividendsNetInvstIncmAmt>14483</DividendsNetInvstIncmAmt>
        <NetGainSaleAstRevAndExpnssAmt referenceDocumentId="RetDoc1">14701</NetGainSaleAstRevAndExpnssAmt>
        <GrossSalesPriceAmt>55827</GrossSalesPriceAmt>
        <CapGainNetIncmNetInvstIncmAmt>6438</CapGainNetIncmNetInvstIncmAmt>
        <TotalRevAndExpnssAmt>32967</TotalRevAndExpnssAmt>
        <TotalNetInvstIncmAmt>20921</TotalNetInvstIncmAmt>
        <OtherProfFeesRevAndExpnssAmt referenceDocumentId="RetDoc5">3802</OtherProfFeesRevAndExpnssAmt>
        <OtherProfFeesNetInvstIncmAmt>2662</OtherProfFeesNetInvstIncmAmt>
        <OtherProfFeesDsbrsChrtblAmt>1140</OtherProfFeesDsbrsChrtblAmt>
        <TaxesRevAndExpnssAmt referenceDocumentId="RetDoc6">280</TaxesRevAndExpnssAmt>
        <TaxesNetInvstIncmAmt>280</TaxesNetInvstIncmAmt>
        <TotOprExpensesRevAndExpnssAmt>4082</TotOprExpensesRevAndExpnssAmt>
        <TotOprExpensesNetInvstIncmAmt>2942</TotOprExpensesNetInvstIncmAmt>
        <TotOprExpensesDsbrsChrtblAmt>1140</TotOprExpensesDsbrsChrtblAmt>
        <ContriPaidRevAndExpnssAmt>17715</ContriPaidRevAndExpnssAmt>
        <ContriPaidDsbrsChrtblAmt>17715</ContriPaidDsbrsChrtblAmt>
        <TotalExpensesRevAndExpnssAmt>21797</TotalExpensesRevAndExpnssAmt>
        <TotalExpensesNetInvstIncmAmt>2942</TotalExpensesNetInvstIncmAmt>
        <TotalExpensesDsbrsChrtblAmt>18855</TotalExpensesDsbrsChrtblAmt>
        <ExcessRevenueOverExpensesAmt>11170</ExcessRevenueOverExpensesAmt>
        <NetInvestmentIncomeAmt>17979</NetInvestmentIncomeAmt>
      </AnalysisOfRevenueAndExpenses>
      <Form990PFBalanceSheetsGrp>
        <CashBOYAmt>23270</CashBOYAmt>
        <CashEOYAmt>36119</CashEOYAmt>
        <CashEOYFMVAmt>36119</CashEOYFMVAmt>
        <CorporateStockBOYAmt>79070</CorporateStockBOYAmt>
        <CorporateStockEOYAmt referenceDocumentId="RetDoc3">77758</CorporateStockEOYAmt>
        <CorporateStockEOYFMVAmt>109473</CorporateStockEOYFMVAmt>
        <CorporateBondsBOYAmt>316021</CorporateBondsBOYAmt>
        <CorporateBondsEOYAmt referenceDocumentId="RetDoc2">315572</CorporateBondsEOYAmt>
        <CorporateBondsEOYFMVAmt>298191</CorporateBondsEOYFMVAmt>
        <TotalAssetsBOYAmt>418361</TotalAssetsBOYAmt>
        <TotalAssetsEOYAmt>429449</TotalAssetsEOYAmt>
        <TotalAssetsEOYFMVAmt>443783</TotalAssetsEOYFMVAmt>
        <TotalLiabilitiesEOYAmt>0</TotalLiabilitiesEOYAmt>
        <OrgDoesNotFollowFASB117Ind>X</OrgDoesNotFollowFASB117Ind>
        <RetainedEarningBOYAmt>418361</RetainedEarningBOYAmt>
        <RetainedEarningEOYAmt>429449</RetainedEarningEOYAmt>
        <TotNetAstOrFundBalancesBOYAmt>418361</TotNetAstOrFundBalancesBOYAmt>
        <TotNetAstOrFundBalancesEOYAmt>429449</TotNetAstOrFundBalancesEOYAmt>
        <TotalLiabilitiesNetAstBOYAmt>418361</TotalLiabilitiesNetAstBOYAmt>
        <TotalLiabilitiesNetAstEOYAmt>429449</TotalLiabilitiesNetAstEOYAmt>
      </Form990PFBalanceSheetsGrp>
      <ChgInNetAssetsFundBalancesGrp>
        <TotNetAstOrFundBalancesBOYAmt>418361</TotNetAstOrFundBalancesBOYAmt>
        <ExcessRevenueOverExpensesAmt>11170</ExcessRevenueOverExpensesAmt>
        <SubtotalAmt>429531</SubtotalAmt>
        <OtherDecreasesAmt referenceDocumentId="RetDoc4">82</OtherDecreasesAmt>
        <TotNetAstOrFundBalancesEOYAmt>429449</TotNetAstOrFundBalancesEOYAmt>
      </ChgInNetAssetsFundBalancesGrp>
      <CapGainsLossTxInvstIncmDetail>
        <CapitalGainNetIncomeAmt>6438</CapitalGainNetIncomeAmt>
      </CapGainsLossTxInvstIncmDetail>
      <ExciseTaxBasedOnInvstIncmGrp>
        <InvestmentIncomeExciseTaxAmt>250</InvestmentIncomeExciseTaxAmt>
        <SubtotalAmt>250</SubtotalAmt>
        <TaxBasedOnInvestmentIncomeAmt>250</TaxBasedOnInvestmentIncomeAmt>
        <TaxDueAmt>250</TaxDueAmt>
      </ExciseTaxBasedOnInvstIncmGrp>
      <StatementsRegardingActyGrp>
        <LegislativePoliticalActyInd>false</LegislativePoliticalActyInd>
        <MoreThan100SpentInd>false</MoreThan100SpentInd>
        <Form1120POLFiledInd>false</Form1120POLFiledInd>
        <ActivitiesNotPreviouslyRptInd>false</ActivitiesNotPreviouslyRptInd>
        <ChangesToArticlesOrBylawsInd>false</ChangesToArticlesOrBylawsInd>
        <UnrelatedBusIncmOverLimitInd>false</UnrelatedBusIncmOverLimitInd>
        <OrganizationDissolvedEtcInd>false</OrganizationDissolvedEtcInd>
        <Section508eRqrSatisfiedInd>true</Section508eRqrSatisfiedInd>
        <AtLeast5000InAssetsInd>true</AtLeast5000InAssetsInd>
        <Form990PFFiledWithAttyGenInd>true</Form990PFFiledWithAttyGenInd>
        <PrivateOperatingFoundationInd>false</PrivateOperatingFoundationInd>
        <NewSubstantialContributorsInd>false</NewSubstantialContributorsInd>
        <OwnControlledEntityInd>false</OwnControlledEntityInd>
        <DonorAdvisedFundInd>false</DonorAdvisedFundInd>
        <ComplyWithPublicInspRqrInd>true</ComplyWithPublicInspRqrInd>
        <WebsiteAddressTxt>N/A</WebsiteAddressTxt>
        <PersonsWithBooksName>
          <BusinessNameLine1Txt>FIRST NATIONAL BANK</BusinessNameLine1Txt>
        </PersonsWithBooksName>
        <PhoneNum>2075631900</PhoneNum>
        <LocationOfBooksUSAddress>
          <AddressLine1Txt>PO BOX 940</AddressLine1Txt>
          <CityNm>DAMARISCOTTA</CityNm>
          <StateAbbreviationCd>ME</StateAbbreviationCd>
          <ZIPCd>04543</ZIPCd>
        </LocationOfBooksUSAddress>
        <ForeignAccountsQuestionInd>false</ForeignAccountsQuestionInd>
      </StatementsRegardingActyGrp>
      <StatementsRegardingActy4720Grp>
        <SaleOrExchDisqualifiedPrsnInd>false</SaleOrExchDisqualifiedPrsnInd>
        <BrrwOrLendDisqualifiedPrsnInd>false</BrrwOrLendDisqualifiedPrsnInd>
        <FurnGoodsDisqualifiedPrsnInd>false</FurnGoodsDisqualifiedPrsnInd>
        <PayCompDisqualifiedPrsnInd>false</PayCompDisqualifiedPrsnInd>
        <TransferAstDisqualifiedPrsnInd>false</TransferAstDisqualifiedPrsnInd>
        <PaymentToGovernmentOfficialInd>false</PaymentToGovernmentOfficialInd>
        <UndistributedIncomePYInd>true</UndistributedIncomePYInd>
        <UndistributedIncomePY1Yr>2021</UndistributedIncomePY1Yr>
        <UndistrIncmSect4942a2NotAppInd>true</UndistrIncmSect4942a2NotAppInd>
        <BusinessHoldingsInd>false</BusinessHoldingsInd>
        <JeopardyInvestmentsInd>false</JeopardyInvestmentsInd>
        <UncorrectedPYJeopardyInvstInd>false</UncorrectedPYJeopardyInvstInd>
        <InfluenceLegislationInd>false</InfluenceLegislationInd>
        <InfluenceElectionInd>false</InfluenceElectionInd>
        <GrantsToIndividualsInd>false</GrantsToIndividualsInd>
        <GrantsToOrganizationsInd>false</GrantsToOrganizationsInd>
        <NoncharitablePurposeInd>false</NoncharitablePurposeInd>
        <RcvFndsToPayPrsnlBnftCntrctInd>false</RcvFndsToPayPrsnlBnftCntrctInd>
        <PayPremiumsPrsnlBnftCntrctInd>false</PayPremiumsPrsnlBnftCntrctInd>
        <ProhibitedTaxShelterTransInd>false</ProhibitedTaxShelterTransInd>
        <SubjToTaxRmnrtnExPrchtPymtInd>false</SubjToTaxRmnrtnExPrchtPymtInd>
      </StatementsRegardingActy4720Grp>
      <OfficerDirTrstKeyEmplInfoGrp>
        <OfficerDirTrstKeyEmplGrp>
          <BusinessName>
            <BusinessNameLine1Txt>FIRST NATIONAL BANK</BusinessNameLine1Txt>
          </BusinessName>
          <USAddress>
            <AddressLine1Txt>PO BOX 940</AddressLine1Txt>
            <CityNm>DAMARISCOTTA</CityNm>
            <StateAbbreviationCd>ME</StateAbbreviationCd>
            <ZIPCd>04543</ZIPCd>
          </USAddress>
          <TitleTxt>TRUSTEE</TitleTxt>
          <AverageHrsPerWkDevotedToPosRt>000.00</AverageHrsPerWkDevotedToPosRt>
          <CompensationAmt>0</CompensationAmt>
          <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
          <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
        </OfficerDirTrstKeyEmplGrp>
        <CompOfHghstPdEmplOrNONETxt>NONE</CompOfHghstPdEmplOrNONETxt>
        <CompOfHghstPdCntrctOrNONETxt>NONE</CompOfHghstPdCntrctOrNONETxt>
      </OfficerDirTrstKeyEmplInfoGrp>
      <SumOfProgramRelatedInvstGrp>
        <Description1Txt>N/A</Description1Txt>
      </SumOfProgramRelatedInvstGrp>
      <MinimumInvestmentReturnGrp>
        <AverageMonthlyFMVOfSecAmt>404319</AverageMonthlyFMVOfSecAmt>
        <AverageMonthlyCashBalancesAmt>29694</AverageMonthlyCashBalancesAmt>
        <FMVAllOtherNoncharitableAstAmt>0</FMVAllOtherNoncharitableAstAmt>
        <TotalFMVOfUnusedAssetsAmt>434013</TotalFMVOfUnusedAssetsAmt>
        <AdjustedTotalFMVOfUnusedAstAmt>434013</AdjustedTotalFMVOfUnusedAstAmt>
        <CashDeemedCharitableAmt>6510</CashDeemedCharitableAmt>
        <NetVlNoncharitableAssetsAmt>427503</NetVlNoncharitableAssetsAmt>
        <MinimumInvestmentReturnAmt>21375</MinimumInvestmentReturnAmt>
      </MinimumInvestmentReturnGrp>
      <DistributableAmountGrp>
        <MinimumInvestmentReturnAmt>21375</MinimumInvestmentReturnAmt>
        <TaxBasedOnInvestmentIncomeAmt>250</TaxBasedOnInvestmentIncomeAmt>
        <TotalTaxAmt>250</TotalTaxAmt>
        <DistributableBeforeAdjAmt>21125</DistributableBeforeAdjAmt>
        <DistributableBeforeDedAmt>21125</DistributableBeforeDedAmt>
        <DistributableAsAdjustedAmt>21125</DistributableAsAdjustedAmt>
      </DistributableAmountGrp>
      <PFQualifyingDistributionsGrp>
        <ExpensesAndContributionsAmt>18855</ExpensesAndContributionsAmt>
        <QualifyingDistributionsAmt>18855</QualifyingDistributionsAmt>
      </PFQualifyingDistributionsGrp>
      <UndistributedIncomeGrp>
        <DistributableAsAdjustedAmt>21125</DistributableAsAdjustedAmt>
        <UndistributedIncomePYAmt>17715</UndistributedIncomePYAmt>
        <PriorYear1Yr>2019</PriorYear1Yr>
        <TotalForPriorYearsAmt>2145</TotalForPriorYearsAmt>
        <QualifyingDistributionsAmt>18855</QualifyingDistributionsAmt>
        <AppliedToYear1Amt>17715</AppliedToYear1Amt>
        <AppliedToCurrentYearAmt>1140</AppliedToCurrentYearAmt>
        <PriorYearUndistributedIncmAmt>2145</PriorYearUndistributedIncmAmt>
        <PriorYearDeficiencyOrTaxAmt>2145</PriorYearDeficiencyOrTaxAmt>
        <UndistributedIncomeCYAmt>19985</UndistributedIncomeCYAmt>
      </UndistributedIncomeGrp>
      <SupplementaryInformationGrp>
        <OnlyContriToPreselectedInd>X</OnlyContriToPreselectedInd>
        <GrantOrContributionPdDurYrGrp>
          <RecipientBusinessName>
            <BusinessNameLine1Txt>ST PATRICK'S CHURCH</BusinessNameLine1Txt>
          </RecipientBusinessName>
          <RecipientUSAddress>
            <AddressLine1Txt>ACADEMY HILL</AddressLine1Txt>
            <CityNm>NEWCASTLE</CityNm>
            <StateAbbreviationCd>ME</StateAbbreviationCd>
            <ZIPCd>04543</ZIPCd>
          </RecipientUSAddress>
          <RecipientRelationshipTxt>NONE</RecipientRelationshipTxt>
          <RecipientFoundationStatusCd>PC</RecipientFoundationStatusCd>
          <GrantOrContributionPurposeTxt>BUILDING MAINTENANCE</GrantOrContributionPurposeTxt>
          <Amt>17715</Amt>
        </GrantOrContributionPdDurYrGrp>
        <TotalGrantOrContriPdDurYrAmt>17715</TotalGrantOrContriPdDurYrAmt>
      </SupplementaryInformationGrp>
      <AnalysisIncomeProducingActyGrp>
        <IntOnSavAndTempCashInvstGrp>
          <ExclusionCd>18</ExclusionCd>
          <ExclusionAmt>783</ExclusionAmt>
        </IntOnSavAndTempCashInvstGrp>
        <DividendsAndInterestFromSecDtl>
          <ExclusionCd>14</ExclusionCd>
          <ExclusionAmt>14483</ExclusionAmt>
        </DividendsAndInterestFromSecDtl>
        <GainSalesAstOthThanInvntryGrp>
          <ExclusionCd>18</ExclusionCd>
          <ExclusionAmt>6438</ExclusionAmt>
          <RelatedOrExemptFunctionIncmAmt>8263</RelatedOrExemptFunctionIncmAmt>
        </GainSalesAstOthThanInvntryGrp>
        <SubtotalsIncmProducingActyGrp>
          <ExclusionAmt>21704</ExclusionAmt>
          <RelatedOrExemptFunctionIncmAmt>8263</RelatedOrExemptFunctionIncmAmt>
        </SubtotalsIncmProducingActyGrp>
        <TotalIncomeProducingActyAmt>29967</TotalIncomeProducingActyAmt>
      </AnalysisIncomeProducingActyGrp>
      <TrnsfrTransRlnNonchrtblEOGrp>
        <TrnsfrOfCashToNonchrtblEOInd>false</TrnsfrOfCashToNonchrtblEOInd>
        <TrnsfrOtherAssetNonchrtblEOInd>false</TrnsfrOtherAssetNonchrtblEOInd>
        <SalesOrExchangesOfAssetsInd>false</SalesOrExchangesOfAssetsInd>
        <PurchaseOfAssetsNonchrtblEOInd>false</PurchaseOfAssetsNonchrtblEOInd>
        <RentalOfFacilitiesOthAssetsInd>false</RentalOfFacilitiesOthAssetsInd>
        <ReimbursementArrangementsInd>false</ReimbursementArrangementsInd>
        <LoansOrLoanGuaranteesInd>false</LoansOrLoanGuaranteesInd>
        <PerformanceOfServicesEtcInd>false</PerformanceOfServicesEtcInd>
        <SharingOfFacilitiesEtcInd>false</SharingOfFacilitiesEtcInd>
        <RelationshipsNonchrtblEOInd>false</RelationshipsNonchrtblEOInd>
      </TrnsfrTransRlnNonchrtblEOGrp>
    </IRS990PF>
    <GainLossSaleOtherAssetsSch documentId="RetDoc1">
      <GainLossSaleOtherAssetGrp>
        <AssetDesc>FIRST NATIONAL BANK SEE ATTACHED</AssetDesc>
        <AcquiredDt>2018-03</AcquiredDt>
        <HowAcquiredTxt>PURCHASE</HowAcquiredTxt>
        <SoldDt>2025-02</SoldDt>
        <GrossSalesPriceAmt>49389</GrossSalesPriceAmt>
        <BasisAmt>41126</BasisAmt>
        <TotalNetAmt>8263</TotalNetAmt>
      </GainLossSaleOtherAssetGrp>
    </GainLossSaleOtherAssetsSch>
    <InvestmentsCorpBondsSchedule documentId="RetDoc2">
      <InvestmentsCorporateBondsGrp>
        <BondNm>FIXED INCOME</BondNm>
        <EOYBookValueAmt>315572</EOYBookValueAmt>
        <EOYFMVAmt>298191</EOYFMVAmt>
      </InvestmentsCorporateBondsGrp>
    </InvestmentsCorpBondsSchedule>
    <InvestmentsCorpStockSchedule documentId="RetDoc3">
      <InvestmentsCorporateStockGrp>
        <StockNm>EQUITIES</StockNm>
        <EOYBookValueAmt>77758</EOYBookValueAmt>
        <EOYFMVAmt>109473</EOYFMVAmt>
      </InvestmentsCorporateStockGrp>
    </InvestmentsCorpStockSchedule>
    <OtherDecreasesSchedule documentId="RetDoc4">
      <OtherDecreasesDetail>
        <Desc>TIMING DIFFERENCES</Desc>
        <Amt>82</Amt>
      </OtherDecreasesDetail>
    </OtherDecreasesSchedule>
    <OtherProfessionalFeesSchedule documentId="RetDoc5">
      <OtherProfessionalFeesDetail>
        <CategoryTxt>INVESTMENT ADVISORY FEES</CategoryTxt>
        <Amt>1521</Amt>
        <NetInvestmentIncomeAmt>1521</NetInvestmentIncomeAmt>
      </OtherProfessionalFeesDetail>
      <OtherProfessionalFeesDetail>
        <CategoryTxt>TRUSTEE/FIDUCIARY FEES</CategoryTxt>
        <Amt>2281</Amt>
        <NetInvestmentIncomeAmt>1141</NetInvestmentIncomeAmt>
        <DisbursementsCharitablePrpsAmt>1140</DisbursementsCharitablePrpsAmt>
      </OtherProfessionalFeesDetail>
    </OtherProfessionalFeesSchedule>
    <TaxesSchedule documentId="RetDoc6">
      <TaxesDetail>
        <CategoryTxt>2024 990PF TAXES PD IN 2025</CategoryTxt>
        <Amt>219</Amt>
        <NetInvestmentIncomeAmt>219</NetInvestmentIncomeAmt>
      </TaxesDetail>
      <TaxesDetail>
        <CategoryTxt>FOREIGN TAXES PAID</CategoryTxt>
        <Amt>61</Amt>
        <NetInvestmentIncomeAmt>61</NetInvestmentIncomeAmt>
      </TaxesDetail>
    </TaxesSchedule>
  </ReturnData>
</Return>