2026-07-30T12:23:27-05:00 2025-12-31 540504608 BROWN EDWARDS & COMPANY LLP 707 VIRGINIA STREET EAST SUITE 300 CHARLESTON WV 25301 990PF 2025-01-01 556013642 TRUST UW FORREST GARRISON FORE 3043488400 UNITED BANK TRUSTEE PO BOX 393 CHARLESTON WV 253220393 ZACH MCCOY TRUSTEE 3043438400 2026-07-20 1 KELLI VANCE P00366597 3043434188 2026-07-20 2025 2025-03-06 01:10:19Z X 2293079 X X 2201 2201 51000 29845 92996 387690 92996 146197 125042 24271 23058 1214 4800 4800 0 3214 3214 0 32285 31072 1214 83322 83322 115607 31072 84536 30590 93970 20056 36920 36920 917534 935580 1633357 613528 609153 622802 1551118 1581653 2293079 0 0 X 931127 931127 0 0 619991 650526 1551118 1581653 1551118 1581653 1551118 30590 0 1581708 55 1581653 UNITED BANK P 25891 26347 -456 -456 UNITED BANK P 338936 268347 70589 70589 CAPITAL GAINS DIVIDENDS P 22863 22863 22863 92996 1306 0 1306 0 1306 1200 0 0 0 1200 27 133 0 0 0 0 0 0 0 0 0 0 1 1 WV 1 0 0 0 0 1 N/A UNITED BANK TRUST DEPARTMENT 3043488400 UNITED CENTER CHARLESTON WV 25301 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 UNITED BANK PO BOX 393 CHARLESTON WV 253220393 TRUSTEE 1.00 24271 0 0 NONE 0 NONE 0 0 2159083 54626 0 2213709 0 0 2213709 33206 2180503 109025 109025 1306 1306 107719 0 107719 21544 86175 84536 0 84536 86175 57804 0 0 84536 57804 0 0 26732 0 0 0 0 0 0 0 0 59443 0 0 0 X BOROUGH OF SHICKSHINNEY PA 35 W UNION STREET SHICKSHINNEY PA 18655 GOV GENERAL SUPPORT OF CITIZENS OF SHICKSHINNEY 83322 83322 0 14 2201 14 51000 18 92996 0 146197 0 146197 0 0 0 0 0 0 0 0 0 0 TAX PREP FEE UNITED 4800 4800 0 COMPENSATION OF TRUSTEE PART I, LINE 13 FEES PAID TO THE TRUSTEE, UNITED NATIONAL BANK, ARE ALLOCATED 5% TO GRANTS MADE TO THE TRUST'S SOLE BENEFICIARY, THE BOROUGH OF SHICKSHINNEY, PENNSYLVANIA, BASED ON AN ESTIMATE OF TIME INVOLVED AND GENERAL OVERHEAD ATTRIBUTABLE TO DEALING WITH THE BENEFICIARY, HANDLING DISTRIBUTIONS TO A BANK IN SHICKSHINNEY FOR THE BENEFIT OF THE BOROUGH, DETERMINING THE AMOUNT OF THE DISTRIBUTION AND THE AMOUNT TO BE ADDED TO PRINCIPAL IN ACCORDANCE WITH THE TRUST INSTRUMENT, AND OTHER RELATED DUTIES. DEDUCTION FROM DISTRIBUTABLE AMOUNT PART V, PART VII-A LINE 6, PART VII-B LINE 2A, PART XI LINE 6 THIS TRUST WAS ESTABLISHED UNDER THE WILL OF FOREST L. GARRISON, WHO DIED IN 1934. THIS WILL PROVIDES THAT 80% OF THE NET INCOME OF THE TRUST SHALL BE DISTRIBUTED ANNUALLY TO THE BOROUGH OF SCHICKSHINNEY, PENNSYLVANIA, AND THAT THE REMAINING 20% OF NET INCOME SHALL BE ADDED TO THE PRINCIPAL OF THE TRUST.SUBSECTION 10(1)(3) OF THE TAX REFORM ACT OF 1969 PROVIDES THAT:IN THE CASE OF ORGANIZATIONS ORGANIZED BEFORE MAY 27, 1969, SECTION 4942 SHALL **** (B) NOT APPLY TO AN ORGANIZATION TO THE EXTENT ITS INCOME IS REQUIRED TO BE ACCUMULATED PURSUANT TO THE MANDATORY TERMS (AS IN EFFECT OF MAY 28, 1969 AND AT ALL TIMES THEREAFTER) OF AN INSTRUMENT EXECUTED BEFORE MAY 27, 1969 WITH RESPECT TO THE TRANSFER OF INCOME PRODUCING PROPERTY TO SUCH ORGANIZATION. ****. WITH RESPECT TO TAXABLE YEARS BEGINNING AFTER DECEMBER 31, 1971, SUBPARAGRAPH (B) **** SHALL APPLY ONLY DURING THE PENDENCY OF ANY JUDICIAL PROCEEDING BY THE PRIVATE FOUNDATION WHICH IS NECESSARY TO REFORM OR TO EXCUSE SUCH FOUNDATION FROM COMPLIANCE WITH, ITS GOVERNING INSTRUMENT **** AND IN THE CASE OF SUBPARAGRAPH (B) FOR ALL PERIODS AFTER THE TERMINATION OF SUCH JUDICIAL PROCEEDING DURING WHICH THE GOVERNING INSTRUMEENT OR ANY OTHER INSTRUMENT DOES NOT PERMIT COMPLIANCE WITH SUCH PROVISIONS.A JUDICIAL PROCEEDING WAS INSTITUTED IN 1971 IN THE CIRCUIT COURT OF KANAWHA COUNTY, WEST VIRGINIA, TO REFORM THE TERMS OF THE GARRISON TRUST. THE COURT DENIED THE TRUSTEE PERMISSION TO AMEND THE WILL TO ELIMINATE THE PROVISIONS REQUIRING THE RETENTION AND REINVESTMENT OF TWENTY PERCENT OF THE INCOME FROM THE TRUST ESTATE. A COPY OF THE DECREE OF THE CIRCUIT COURT OF KANAWHA COUNTY WAS ATTACHED TO THE RETURN FILED FOR THE TRUST ON FORM 5227 FOR THE YEAR 1977.ACCORDINGLY, TRUST U/W FOREST L. GARRISON IS NOT SUBJECT TO THE TAX IMPOSED BY SECTION 4942 FOR THE YEAR BECAUSE OF CALCULATING ITS REQUIRED DISTRIBUTIONS BASED ON 80% OF IT'S INCOME AS OPPOSED TO 100%.A COURT ORDER ENTERED ON AY 12, 2017 (DISCUSSED IN MORE DETAIL IN THE ATTACHMENT TO PART VII-A TO THE 2017 RETURN) MADE SOME ADDITIONAL MODIFICATIONS TO THE TRUST, BUT NONE THAT MODIFY THE 1977 COURT DECREE. 2538 SH AMERICAN CENTURY SMALL CAP VALUE FUND I 24110 22369 9672 SH EATON VANCE NATIONAL MUNI INCOME FUND 81355 80838 6524 SH GOLDMAN SACHS HIGH YIELD MUNICIPAL FUND #1258 51859 52089 33062 SH VANGUARD TAX-EXEMPT INTERM-TERM TAX-EXEMPT ADMIN CLASS 451829 467506 474 SH ISHARES CORE S&P SMALL-CAP ETF 35504 56124 1151 SH BLACKROCK MID CAP GROWTH 40691 43218 9672 SH ISHARES MSCI EAFE INTERNATIONAL INDEX FUND 64106 84716 487 SH FIDELITY ADVISOR #688 ADVISOR GRO PPP CL I 52919 108240 4036 SH FIDELITY MID CAP INDX INS PR 89094 153516 1231 SH MFS MID CAP VALUE 40994 42662 3709 SH PUTNAM LARGE CAP VALUE 108333 141990 8475 SH VANGUARD HIGH YIELD DIVIDEND IND ADM 166264 335893 1672 SH VANGUARD GROWTH INDEX FUND 83065 392034 894 SH DFA U.S. SMALL CAP GROWTH PORTFOLIO 26508 27080 2720 SH DFA INTERNATIONAL VALUE 63331 77757 6352 SH FIDELITY EMERGING MARKETS INDEX FUND 85873 86889 1525 SH MFS INTL GRW I 78898 83238 ADJ FOR UNREALIZED GAIN/(LOSS) 55 FOREIGN TAXES PAID 841 841 0 EXCISE TAXES 2373 2373 0