﻿<?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>2026-04-08T18:58:21-04:00</ReturnTs>
    <TaxPeriodEndDt>2025-12-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>260268581</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>ROGERS &amp; CO INC</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>303 BARNES AVE STE A</AddressLine1Txt>
        <CityNm>LA JUNTA</CityNm>
        <StateAbbreviationCd>CO</StateAbbreviationCd>
        <ZIPCd>81050</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990PF</ReturnTypeCd>
    <TaxPeriodBeginDt>2025-01-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>846174890</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>WILLIAM GORHAM TRUST</BusinessNameLine1Txt>
        <BusinessNameLine2Txt>% COLORADO BANK AND TRUST</BusinessNameLine2Txt>
      </BusinessName>
      <BusinessNameControlTxt>WILL</BusinessNameControlTxt>
      <PhoneNum>7193848131</PhoneNum>
      <USAddress>
        <AddressLine1Txt>PO BOX 499</AddressLine1Txt>
        <CityNm>LA JUNTA</CityNm>
        <StateAbbreviationCd>CO</StateAbbreviationCd>
        <ZIPCd>81050</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>COLORADO BANK AND TRUST</PersonNm>
      <PersonTitleTxt>TRUSTEE</PersonTitleTxt>
      <PhoneNum>7193848131</PhoneNum>
      <SignatureDt>2026-04-04</SignatureDt>
      <DiscussWithPaidPreparerInd>true</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <PreparerPersonGrp>
      <PreparerPersonNm>JUDY L ROGERS CPA</PreparerPersonNm>
      <PTIN>P00001244</PTIN>
      <PhoneNum>7193840400</PhoneNum>
      <PreparationDt>2026-04-04</PreparationDt>
    </PreparerPersonGrp>
    <TaxYr>2025</TaxYr>
    <BuildTS>2025-03-06 01:10:19Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="2">
    <IRS990PF documentId="RetDoc2">
      <Organization501c3ExemptPFInd>X</Organization501c3ExemptPFInd>
      <FMVAssetsEOYAmt>15744</FMVAssetsEOYAmt>
      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <AnalysisOfRevenueAndExpenses>
        <ScheduleBNotRequiredInd>X</ScheduleBNotRequiredInd>
        <InterestOnSavRevAndExpnssAmt>490</InterestOnSavRevAndExpnssAmt>
        <InterestOnSavNetInvstIncmAmt>490</InterestOnSavNetInvstIncmAmt>
        <DividendsRevAndExpnssAmt>71</DividendsRevAndExpnssAmt>
        <DividendsNetInvstIncmAmt>71</DividendsNetInvstIncmAmt>
        <TotalRevAndExpnssAmt>561</TotalRevAndExpnssAmt>
        <TotalNetInvstIncmAmt>561</TotalNetInvstIncmAmt>
        <CompOfcrDirTrstRevAndExpnssAmt>119</CompOfcrDirTrstRevAndExpnssAmt>
        <CompOfcrDirTrstNetInvstIncmAmt>107</CompOfcrDirTrstNetInvstIncmAmt>
        <CompOfcrDirTrstAdjNetIncmAmt>107</CompOfcrDirTrstAdjNetIncmAmt>
        <CompOfcrDirTrstDsbrsChrtblAmt>12</CompOfcrDirTrstDsbrsChrtblAmt>
        <AccountingFeesRevAndExpnssAmt referenceDocumentId="RetDoc1">510</AccountingFeesRevAndExpnssAmt>
        <AccountingFeesNetInvstIncmAmt>459</AccountingFeesNetInvstIncmAmt>
        <AccountingFeesAdjNetIncmAmt>459</AccountingFeesAdjNetIncmAmt>
        <AccountingFeesChrtblPrpsAmt>51</AccountingFeesChrtblPrpsAmt>
        <TotOprExpensesRevAndExpnssAmt>629</TotOprExpensesRevAndExpnssAmt>
        <TotOprExpensesNetInvstIncmAmt>566</TotOprExpensesNetInvstIncmAmt>
        <TotOprExpensesAdjNetIncmAmt>566</TotOprExpensesAdjNetIncmAmt>
        <TotOprExpensesDsbrsChrtblAmt>63</TotOprExpensesDsbrsChrtblAmt>
        <ContriPaidRevAndExpnssAmt>0</ContriPaidRevAndExpnssAmt>
        <ContriPaidDsbrsChrtblAmt>0</ContriPaidDsbrsChrtblAmt>
        <TotalExpensesRevAndExpnssAmt>629</TotalExpensesRevAndExpnssAmt>
        <TotalExpensesNetInvstIncmAmt>566</TotalExpensesNetInvstIncmAmt>
        <TotalExpensesAdjNetIncmAmt>566</TotalExpensesAdjNetIncmAmt>
        <TotalExpensesDsbrsChrtblAmt>63</TotalExpensesDsbrsChrtblAmt>
        <ExcessRevenueOverExpensesAmt>-68</ExcessRevenueOverExpensesAmt>
        <NetInvestmentIncomeAmt>0</NetInvestmentIncomeAmt>
      </AnalysisOfRevenueAndExpenses>
      <Form990PFBalanceSheetsGrp>
        <SavAndTempCashInvstBOYAmt>15812</SavAndTempCashInvstBOYAmt>
        <SavAndTempCashInvstEOYAmt>15744</SavAndTempCashInvstEOYAmt>
        <SavAndTempCashInvstEOYFMVAmt>15744</SavAndTempCashInvstEOYFMVAmt>
        <TotalAssetsBOYAmt>15812</TotalAssetsBOYAmt>
        <TotalAssetsEOYAmt>15744</TotalAssetsEOYAmt>
        <TotalAssetsEOYFMVAmt>15744</TotalAssetsEOYFMVAmt>
        <TotalLiabilitiesEOYAmt>0</TotalLiabilitiesEOYAmt>
        <OrganizationFollowsFASB117Ind>X</OrganizationFollowsFASB117Ind>
        <NoDonorRstrNetAssestsBOYAmt>15812</NoDonorRstrNetAssestsBOYAmt>
        <NoDonorRstrNetAssestsEOYAmt>15744</NoDonorRstrNetAssestsEOYAmt>
        <TotNetAstOrFundBalancesBOYAmt>15812</TotNetAstOrFundBalancesBOYAmt>
        <TotNetAstOrFundBalancesEOYAmt>15744</TotNetAstOrFundBalancesEOYAmt>
        <TotalLiabilitiesNetAstBOYAmt>15812</TotalLiabilitiesNetAstBOYAmt>
        <TotalLiabilitiesNetAstEOYAmt>15744</TotalLiabilitiesNetAstEOYAmt>
      </Form990PFBalanceSheetsGrp>
      <ChgInNetAssetsFundBalancesGrp>
        <TotNetAstOrFundBalancesBOYAmt>15812</TotNetAstOrFundBalancesBOYAmt>
        <ExcessRevenueOverExpensesAmt>-68</ExcessRevenueOverExpensesAmt>
        <SubtotalAmt>15744</SubtotalAmt>
        <TotNetAstOrFundBalancesEOYAmt>15744</TotNetAstOrFundBalancesEOYAmt>
      </ChgInNetAssetsFundBalancesGrp>
      <ExciseTaxBasedOnInvstIncmGrp>
        <InvestmentIncomeExciseTaxAmt>0</InvestmentIncomeExciseTaxAmt>
      </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>
        <OrgReportOrRegisterStateCd>CO</OrgReportOrRegisterStateCd>
        <Form990PFFiledWithAttyGenInd>true</Form990PFFiledWithAttyGenInd>
        <PrivateOperatingFoundationInd>true</PrivateOperatingFoundationInd>
        <NewSubstantialContributorsInd>false</NewSubstantialContributorsInd>
        <OwnControlledEntityInd>false</OwnControlledEntityInd>
        <DonorAdvisedFundInd>false</DonorAdvisedFundInd>
        <ComplyWithPublicInspRqrInd>true</ComplyWithPublicInspRqrInd>
        <WebsiteAddressTxt>N/A</WebsiteAddressTxt>
        <PersonsWithBooksName>
          <BusinessNameLine1Txt>COLORADO BANK AND TRUST</BusinessNameLine1Txt>
          <BusinessNameLine2Txt>COLORADO BANK ANDTRUST</BusinessNameLine2Txt>
        </PersonsWithBooksName>
        <PhoneNum>7193848131</PhoneNum>
        <LocationOfBooksUSAddress>
          <AddressLine1Txt>PO BOX 499</AddressLine1Txt>
          <CityNm>LA JUNTA</CityNm>
          <StateAbbreviationCd>CO</StateAbbreviationCd>
          <ZIPCd>81050</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>false</UndistributedIncomePYInd>
        <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>COLORADO BANK AND TRUST</BusinessNameLine1Txt>
            <BusinessNameLine2Txt>COLORADO BANK ANDTRUST</BusinessNameLine2Txt>
          </BusinessName>
          <USAddress>
            <AddressLine1Txt>PO BOX 499</AddressLine1Txt>
            <CityNm>LA JUNTA</CityNm>
            <StateAbbreviationCd>CO</StateAbbreviationCd>
            <ZIPCd>81050</ZIPCd>
          </USAddress>
          <TitleTxt>TRUSTEE</TitleTxt>
          <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
          <CompensationAmt>119</CompensationAmt>
          <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
          <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
        </OfficerDirTrstKeyEmplGrp>
        <CompOfHghstPdEmplOrNONETxt>NONE</CompOfHghstPdEmplOrNONETxt>
        <CompOfHghstPdCntrctOrNONETxt>NONE</CompOfHghstPdCntrctOrNONETxt>
      </OfficerDirTrstKeyEmplInfoGrp>
      <SummaryOfDirectChrtblActyGrp>
        <Description1Txt>MEDICAL AND SURGICAL EXPENSES PAID FOR MINORS, UNDER 21, WHO ARE MEDICALLY INDIGENT AND SUFFER FROM DEVELOPMENTAL DISABILITIES.</Description1Txt>
        <Expenses1Amt>1</Expenses1Amt>
      </SummaryOfDirectChrtblActyGrp>
      <SumOfProgramRelatedInvstGrp>
        <Description1Txt>N/A</Description1Txt>
      </SumOfProgramRelatedInvstGrp>
      <MinimumInvestmentReturnGrp>
        <AverageMonthlyFMVOfSecAmt>0</AverageMonthlyFMVOfSecAmt>
        <AverageMonthlyCashBalancesAmt>15703</AverageMonthlyCashBalancesAmt>
        <FMVAllOtherNoncharitableAstAmt>0</FMVAllOtherNoncharitableAstAmt>
        <TotalFMVOfUnusedAssetsAmt>15703</TotalFMVOfUnusedAssetsAmt>
        <AdjustedTotalFMVOfUnusedAstAmt>15703</AdjustedTotalFMVOfUnusedAstAmt>
        <CashDeemedCharitableAmt>236</CashDeemedCharitableAmt>
        <NetVlNoncharitableAssetsAmt>15467</NetVlNoncharitableAssetsAmt>
        <MinimumInvestmentReturnAmt>773</MinimumInvestmentReturnAmt>
      </MinimumInvestmentReturnGrp>
      <DistributableAmountGrp>
        <Sect4942j3j5FndtnAndFrgnOrgInd>X</Sect4942j3j5FndtnAndFrgnOrgInd>
      </DistributableAmountGrp>
      <PFQualifyingDistributionsGrp>
        <ExpensesAndContributionsAmt>63</ExpensesAndContributionsAmt>
        <QualifyingDistributionsAmt>63</QualifyingDistributionsAmt>
      </PFQualifyingDistributionsGrp>
      <UndistributedIncomeGrp>
        <QualifyingDistributionsAmt>63</QualifyingDistributionsAmt>
        <RemainingDistriFromCorpusAmt>63</RemainingDistriFromCorpusAmt>
        <TotalCorpusAmt>63</TotalCorpusAmt>
      </UndistributedIncomeGrp>
      <PrivateOperatingFoundationsGrp>
        <PrivateOperatingFndtnRulingDt>1999-01-01</PrivateOperatingFndtnRulingDt>
        <Section4942j3Ind>X</Section4942j3Ind>
        <LessorAdjNetIncmMinInvstRetGrp>
          <CurrentYearAmt>0</CurrentYearAmt>
          <TotalAmt>0</TotalAmt>
        </LessorAdjNetIncmMinInvstRetGrp>
        <QualifyingDistributionsGrp>
          <CurrentYearAmt>63</CurrentYearAmt>
          <Year1Amt>75</Year1Amt>
          <Year2Amt>74</Year2Amt>
          <Year3Amt>62</Year3Amt>
          <TotalAmt>274</TotalAmt>
        </QualifyingDistributionsGrp>
        <QualifyingDistriMadeDrtGrp>
          <CurrentYearAmt>63</CurrentYearAmt>
          <Year1Amt>75</Year1Amt>
          <Year2Amt>74</Year2Amt>
          <Year3Amt>62</Year3Amt>
          <TotalAmt>274</TotalAmt>
        </QualifyingDistriMadeDrtGrp>
        <TotalAssetsGrp>
          <CurrentYearAmt>15602</CurrentYearAmt>
          <Year1Amt>15805</Year1Amt>
          <Year2Amt>16029</Year2Amt>
          <Year3Amt>16426</Year3Amt>
          <TotalAmt>63862</TotalAmt>
        </TotalAssetsGrp>
        <TotalAssetsSect4942j3BiGrp>
          <CurrentYearAmt>15602</CurrentYearAmt>
          <Year1Amt>15805</Year1Amt>
          <Year2Amt>16029</Year2Amt>
          <Year3Amt>16426</Year3Amt>
          <TotalAmt>63862</TotalAmt>
        </TotalAssetsSect4942j3BiGrp>
      </PrivateOperatingFoundationsGrp>
      <SupplementaryInformationGrp>
        <ApplicationSubmissionInfoGrp>
          <RecipientPersonNm>COLORADO BANK AND TRUST</RecipientPersonNm>
          <RecipientUSAddress>
            <AddressLine1Txt>P O BOX 499</AddressLine1Txt>
            <CityNm>LA JUNTA</CityNm>
            <StateAbbreviationCd>CO</StateAbbreviationCd>
            <ZIPCd>81050</ZIPCd>
          </RecipientUSAddress>
          <RecipientPhoneNum>7193848131</RecipientPhoneNum>
          <FormAndInfoAndMaterialsTxt>A WRITTEN APPLICATION, INCLUDING A DESCRIPTION OF SERVICES NEEDED AND AN ESTIMATE OF COSTS, NEED TO BE SUBMITTED TO THE TRUST COMMITTEE FOR APPROVAL.</FormAndInfoAndMaterialsTxt>
          <SubmissionDeadlinesTxt>APPLICATIONS CAN BE MADE AT ANYTIME TO THE TRUST COMMITTEE FOR REVIEW AND APPROVAL.</SubmissionDeadlinesTxt>
          <RestrictionsOnAwardsTxt>THE APPLICANT MUST BE: 1. MEDICALLY INDIGENT OR MENTALLY OR PHYSICALLY HANDICAPPED 2. UNDER THE AGE OF 21 3. RESIDENT OF OTERO COUNTY.</RestrictionsOnAwardsTxt>
        </ApplicationSubmissionInfoGrp>
      </SupplementaryInformationGrp>
      <AnalysisIncomeProducingActyGrp>
        <IntOnSavAndTempCashInvstGrp>
          <ExclusionCd>14</ExclusionCd>
          <ExclusionAmt>490</ExclusionAmt>
        </IntOnSavAndTempCashInvstGrp>
        <DividendsAndInterestFromSecDtl>
          <ExclusionCd>14</ExclusionCd>
          <ExclusionAmt>71</ExclusionAmt>
        </DividendsAndInterestFromSecDtl>
        <SubtotalsIncmProducingActyGrp>
          <ExclusionAmt>561</ExclusionAmt>
        </SubtotalsIncmProducingActyGrp>
        <TotalIncomeProducingActyAmt>561</TotalIncomeProducingActyAmt>
      </AnalysisIncomeProducingActyGrp>
      <RlnOfActyToAccomOfExmptPrpsGrp>
        <RlnOfActyToAccomOfExmptPrpsGrp>
          <LineNumberTxt>3</LineNumberTxt>
          <RelationshipStatementTxt>THE WILLIAM GORHAM TRUST IS A SMALL ORGANIZATION THAT PAYS FOR MEDICAL AND SURGICAL TREATMENT FOR MINORS UNDER THE AGE OF 21 WHO ARE MEDICALLY INDIGENT AND SUFFER FROM MENTAL RETARDATION OR SIGNIFICANT PHYSICAL DEFORMITIES OR DISEASE SO AS TO CREATE A HANDICAP OF SUCH SIGNIFICANCE AS TO REPRESENT A SERIOUS DISABILITY OR DISEASE TO THAT PERSON. IT RAISES REVENUES THROUGH SHORT TERM INVESTMENTS AND DONATIONS, HOWEVER, THE ACTIVITY DOES NOT ACTIVELY SOLICIT FUNDS.</RelationshipStatementTxt>
        </RlnOfActyToAccomOfExmptPrpsGrp>
      </RlnOfActyToAccomOfExmptPrpsGrp>
      <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>
    <AccountingFeesSchedule documentId="RetDoc1">
      <AccountingFeesDetail>
        <CategoryTxt>TAX PREPARATION</CategoryTxt>
        <Amt>510</Amt>
        <NetInvestmentIncomeAmt>459</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>459</AdjustedNetIncomeAmt>
        <DisbursementsCharitablePrpsAmt>51</DisbursementsCharitablePrpsAmt>
      </AccountingFeesDetail>
    </AccountingFeesSchedule>
  </ReturnData>
</Return>