Form990-PF

Department of the Treasury
Internal Revenue Service

Return of Private Foundation
or Section 4947(a)(1) Trust Treated as Private Foundation
bulletDo not enter social security numbers on this form as it may be made public.
bulletGo to www.irs.gov/Form990PF for instructions and the latest information.
OMB No. 1545-0052
2018
Open to Public Inspection
For calendar year 2018, or tax year beginning 01-01-2018 , and ending 12-31-2018
Name of foundation
ROBINSON S PARLIN TRUST
 
Number and street (or P.O. box number if mail is not delivered to street address)1 BANK PLAZA
 
Room/suite
City or town, state or province, country, and ZIP or foreign postal code
WHEELING, WV26003
A Employer identification number

55-6162728
B Telephone number (see instructions)

(304) 234-9400
C bullet
G Check all that apply:

D 1. Foreign organizations, check here............. bullet
2. Foreign organizations meeting the 85%
test, check here and attach computation ...
bullet
E bullet
H Check type of organization:
F bullet
I Fair market value of all assets at end
of year (from Part II, col. (c),
line 16)bullet$4,339,500
J Accounting method:
 
(Part I, column (d) must be on cash basis.)
Part I Analysis of Revenue and Expenses (The total of amounts in columns (b), (c), and (d) may not necessarily equal the amounts in column (a) (see instructions).) (a) Revenue and
expenses per
books
(b) Net investment
income
(c) Adjusted net
income
(d) Disbursements
for charitable
purposes
(cash basis only)
Revenue 1 Contributions, gifts, grants, etc., received (attach schedule)  
2 Check bullet.............
3 Interest on savings and temporary cash investments 94 94  
4 Dividends and interest from securities... 93,580 93,580  
5a Gross rents............      
b Net rental income or (loss)  
6a Net gain or (loss) from sale of assets not on line 10 476,491
b Gross sales price for all assets on line 6a 893,829
7 Capital gain net income (from Part IV, line 2)... 476,491
8 Net short-term capital gain......... 0
9 Income modifications...........  
10a Gross sales less returns and allowances  
b Less: Cost of goods sold....  
c Gross profit or (loss) (attach schedule).....    
11 Other income (attach schedule).......      
12 Total. Add lines 1 through 11........ 570,165 570,165  
Operating and Administrative Expenses 13 Compensation of officers, directors, trustees, etc. 17,714 8,857   8,857
14 Other employee salaries and wages......   0 0 0
15 Pension plans, employee benefits.......   0 0  
16a Legal fees (attach schedule)......... 512 0 0 512
b Accounting fees (attach schedule)....... 675 338 0 338
c Other professional fees (attach schedule).... 5,964 2,982   2,982
17 Interest...............       0
18 Taxes (attach schedule) (see instructions)... 6,377 347   0
19 Depreciation (attach schedule) and depletion... 0 0  
20 Occupancy..............        
21 Travel, conferences, and meetings.......   0 0  
22 Printing and publications..........   0 0  
23 Other expenses (attach schedule).......        
24 Total operating and administrative expenses.
Add lines 13 through 23.......... 31,242 12,524 0 12,689
25 Contributions, gifts, grants paid....... 250,000 250,000
26 Total expenses and disbursements. Add lines 24 and 25 281,242 12,524 0 262,689
27 Subtract line 26 from line 12:
a Excess of revenue over expenses and disbursements 288,923
b Net investment income (if negative, enter -0-) 557,641
c Adjusted net income (if negative, enter -0-)... 0
For Paperwork Reduction Act Notice, see instructions.
Cat. No. 11289X Form 990-PF (2018)
Form 990-PF (2018)
Page 2
Part II Balance Sheets Attached schedules and amounts in the description column
should be for end-of-year amounts only. (See instructions.)
Beginning of year End of year
(a) Book Value (b) Book Value (c) Fair Market Value
Assets 1 Cash—non-interest-bearing.............      
2 Savings and temporary cash investments......... 175,633 156,128 156,128
3 Accounts receivable bullet6,238
Less: allowance for doubtful accounts bullet   6,795 6,238 0
4 Pledges receivable bullet  
Less: allowance for doubtful accounts bullet        
5 Grants receivable.................      
6 Receivables due from officers, directors, trustees, and other
disqualified persons (attach schedule) (see instructions).....      
7 Other notes and loans receivable (attach schedule) bullet  
Less: allowance for doubtful accounts bullet0      
8 Inventories for sale or use..............      
9 Prepaid expenses and deferred charges..........      
10a Investments—U.S. and state government obligations (attach schedule)      
b Investments—corporate stock (attach schedule)....... 346,286 Click to see attachment419,848 836,468
c Investments—corporate bonds (attach schedule).......      
11 Investments—land, buildings, and equipment: basis bullet  
Less: accumulated depreciation (attach schedule) bullet        
12 Investments—mortgage loans.............      
13 Investments—other (attach schedule).......... 2,944,316 Click to see attachment3,179,739 3,346,904
14 Land, buildings, and equipment: basis bullet  
Less: accumulated depreciation (attach schedule) bullet        
15 Other assets (describe bullet)      
16 Total assets (to be completed by all filers—see the
instructions. Also, see page 1, item I) 3,473,030 3,761,953 4,339,500
Liabilities 17 Accounts payable and accrued expenses..........    
18 Grants payable.................    
19 Deferred revenue.................    
20 Loans from officers, directors, trustees, and other disqualified persons    
21 Mortgages and other notes payable (attach schedule)......    
22 Other liabilities (describe bullet)    
23 Total liabilities (add lines 17 through 22).........   0
Net Assets or Fund Balances Foundations that follow SFAS 117, check here bullet
and complete lines 24 through 26 and lines 30 and 31.
24 Unrestricted..................    
25 Temporarily restricted...............    
26 Permanently restricted...............    
Foundations that do not follow SFAS 117, check here bullet
and complete lines 27 through 31.
27 Capital stock, trust principal, or current funds........ 3,473,030 3,761,953
28 Paid-in or capital surplus, or land, bldg., and equipment fund    
29 Retained earnings, accumulated income, endowment, or other funds    
30 Total net assets or fund balances (see instructions)..... 3,473,030 3,761,953
31 Total liabilities and net assets/fund balances (see instructions). 3,473,030 3,761,953
Part III
Analysis of Changes in Net Assets or Fund Balances
1
Total net assets or fund balances at beginning of year—Part II, column (a), line 30 (must agree with end-of-year figure reported on prior year’s return) ...............
1
3,473,030
2
Enter amount from Part I, line 27a .....................
2
288,923
3
Other increases not included in line 2 (itemize) bullet
3
0
4
Add lines 1, 2, and 3 ..........................
4
3,761,953
5
Decreases not included in line 2 (itemize) bullet
5
0
6
Total net assets or fund balances at end of year (line 4 minus line 5)—Part II, column (b), line 30 .
6
3,761,953
Form 990-PF (2018)
Form 990-PF (2018)
Page 3
Part IV
Capital Gains and Losses for Tax on Investment Income
(a) List and describe the kind(s) of property sold (e.g., real estate,
2-story brick warehouse; or common stock, 200 shs. MLC Co.)
(b)
How acquired
P—Purchase
D—Donation
(c)
Date acquired
(mo., day, yr.)
(d)
Date sold
(mo., day, yr.)
1 a 100. APPLE INC   2012-06-27 2018-05-22
b 1208.605 ARTISAN MID CAP FUND I #962     2018-05-22
c 100. DOMINION ENERGY INC   1987-12-09 2018-05-22
d 200. EOG RESOURCES INC   1999-11-17 2018-05-22
e 900.739 FIDELITY LOW PRICED STOCK FUND #316     2018-05-22
800. GENERAL ELECTRIC CO   1991-12-31 2018-05-22
200. MICROSOFT CORP   2004-01-27 2018-05-22
50. POWERSHARES QQQ   2015-04-01 2018-05-22
100. QUEST DIAGNOSTICS   2003-01-08 2018-05-22
125. SPLUNK INC   2014-03-12 2018-05-22
125. TEXAS INSTRUMENTS INC   2002-01-30 2018-05-22
200. WELLS FARGO & CO   2001-01-02 2018-05-22
946.522 WESMARK GROWTH FUND #549   2011-01-07 2018-05-22
2631.579 WESMARK GOVERNMENT BOND FUND #556     2018-05-22
1389.854 WESMARK SMALL COMPANY GROWTH FUND   2009-07-23 2018-05-22
100. AMERICAN EXPRESS CO   2003-01-08 2018-07-26
50. APPLE INC   2012-06-27 2018-07-26
347.383 ARTISAN MID CAP FUND I #962   2012-01-17 2018-07-26
500. BAKER HUGHES   2001-01-02 2018-07-26
200. EOG RESOURCES INC   1999-11-17 2018-07-26
2228.826 OAKMARK INTERNATIONAL FD-INST     2018-07-26
100. JOHNSON & JOHNSON   1988-11-17 2018-07-26
200. QUEST DIAGNOSTICS   2003-01-08 2018-07-26
100. SCHLUMBERGER LTD   2004-11-22 2018-07-26
75. TEXAS INSTRUMENTS INC   2002-01-30 2018-07-26
175. 3M COMPANY   1988-11-17 2018-07-26
6038.087 WESMARK GROWTH FUND #549     2018-07-26
1573.977 WESMARK GOVERNMENT BOND FUND #556   2002-01-30 2018-07-26
5112.474 WESMARK SMALL COMPANY GROWTH FUND     2018-07-26
CAPITAL GAIN DIVIDENDS P    
(e)
Gross sales price
(f)
Depreciation allowed
(or allowable)
(g)
Cost or other basis
plus expense of sale
(h)
Gain or (loss)
(e) plus (f) minus (g)
a 18,750   8,216 10,534
b 50,000   48,341 1,659
c 6,394   1,393 5,001
d 25,490   1,062 24,428
e 50,000   29,569 20,431
12,348   5,128 7,220
19,501   5,682 13,819
8,431   5,234 3,197
10,211   2,963 7,248
14,333   10,904 3,429
13,913   3,716 10,197
11,005   5,396 5,609
20,000   12,892 7,108
25,000   26,232 -1,232
20,000   10,841 9,159
10,289   3,255 7,034
9,733   4,108 5,625
15,000   12,141 2,859
16,767   21,415 -4,648
25,885   1,062 24,823
60,000   48,970 11,030
13,033   514 12,519
21,691   5,925 15,766
6,614   3,299 3,315
8,509   2,230 6,279
36,349   2,524 33,825
130,000   80,805 49,195
15,000   15,677 -677
75,000   37,844 37,156
      144,583
Complete only for assets showing gain in column (h) and owned by the foundation on 12/31/69 (l)
Gains (Col. (h) gain minus
col. (k), but not less than -0-) or
Losses (from col.(h))
(i)
F.M.V. as of 12/31/69
(j)
Adjusted basis
as of 12/31/69
(k)
Excess of col. (i)
over col. (j), if any
a       10,534
b       1,659
c       5,001
d       24,428
e       20,431
      7,220
      13,819
      3,197
      7,248
      3,429
      10,197
      5,609
      7,108
      -1,232
      9,159
      7,034
      5,625
      2,859
      -4,648
      24,823
      11,030
      12,519
      15,766
      3,315
      6,279
      33,825
      49,195
      -677
      37,156
       
2 Capital gain net income or (net capital loss) Bracket If gain, also enter in Part I, line 7
If (loss), enter -0- in Part I, line 7
Bracket 2 476,491
3 Net short-term capital gain or (loss) as defined in sections 1222(5) and (6):
If gain, also enter in Part I, line 8, column (c) (see instructions). If (loss), enter -0-
in Part I, line 8 ...................
Bracket 3  
Part V
Qualification Under Section 4940(e) for Reduced Tax on Net Investment Income
(For optional use by domestic private foundations subject to the section 4940(a) tax on net investment income.)

If section 4940(d)(2) applies, leave this part blank.
Was the foundation liable for the section 4942 tax on the distributable amount of any year in the base period?
If "Yes," the foundation does not qualify under section 4940(e). Do not complete this part.
1 Enter the appropriate amount in each column for each year; see instructions before making any entries.
(a)
Base period years Calendar
year (or tax year beginning in)
(b)
Adjusted qualifying distributions
(c)
Net value of noncharitable-use assets
(d)
Distribution ratio
(col. (b) divided by col. (c))
2017 225,983 4,607,978 0.049042
2016 218,775 4,294,660 0.050941
2015 234,329 4,531,341 0.051713
2014 207,573 4,611,747 0.04501
2013 204,334 4,241,968 0.04817
2
Total of line 1, column (d) .....................
2
0.244876
3
Average distribution ratio for the 5-year base period—divide the total on line 2 by 5.0, or by the number of years the foundation has been in existence if less than 5 years ......
3
0.048975
4
Enter the net value of noncharitable-use assets for 2018 from Part X, line 5......
4
4,739,321
5
Multiply line 4 by line 3......................
5
232,108
6
Enter 1% of net investment income (1% of Part I, line 27b)...........
6
5,576
7
Add lines 5 and 6........................
7
237,684
8
Enter qualifying distributions from Part XII, line 4,.............
8
262,689
If line 8 is equal to or greater than line 7, check the box in Part VI, line 1b, and complete that part using a 1% tax rate. See the Part VI instructions.
Form 990-PF (2018)
Form 990-PF (2018)
Page 4
Part VI
Excise Tax Based on Investment Income (Section 4940(a), 4940(b), 4940(e), or 4948—see instructions)
1a Exempt operating foundations described in section 4940(d)(2), check here Bullet and enter “N/A" on line 1. Bracket includes lines 1a and 1b
Date of ruling or determination letter:   (attach copy of letter if necessary–see instructions)
b Domestic foundations that meet the section 4940(e) requirements in Part V, check 1 5,576
hereBulletand enter 1% of Part I, line 27b...................
c All other domestic foundations enter 2% of line 27b. Exempt foreign organizations enter 4% of Part I, line 12, col. (b)
2 Tax under section 511 (domestic section 4947(a)(1) trusts and taxable foundations only. Others enter -0-) 2 0
3 Add lines 1 and 2........................... 3 5,576
4 Subtitle A (income) tax (domestic section 4947(a)(1) trusts and taxable foundations only. Others enter -0-) 4 0
5 Tax based on investment income. Subtract line 4 from line 3. If zero or less, enter -0- ..... 5 5,576
6 Credits/Payments:
a 2018 estimated tax payments and 2017 overpayment credited to 2018 6a 3,716
b Exempt foreign organizations—tax withheld at source...... 6b
c Tax paid with application for extension of time to file (Form 8868)... 6c 1,860
d Backup withholding erroneously withheld ........... 6d  
7 Total credits and payments. Add lines 6a through 6d.............. 7 5,576
8 Enter any penalty for underpayment of estimated tax. Check here if Form 2220 is attached. 8 0
9 Tax due. If the total of lines 5 and 8 is more than line 7, enter amount owed.......Bullet 9  
10 Overpayment. If line 7 is more than the total of lines 5 and 8, enter the amount overpaid...Bullet 10  
11 Enter the amount of line 10 to be: Credited to 2019 estimated taxBullet0 RefundedBullet 11 0
Part VII-A
Statements Regarding Activities
1a
During the tax year, did the foundation attempt to influence any national, state, or local legislation or did
Yes
No
it participate or intervene in any political campaign? ....................
1a
 
No
b
Did it spend more than $100 during the year (either directly or indirectly) for political purposes? (see Instructions
for definition).................................
1b
 
No
If the answer is "Yes" to 1a or 1b, attach a detailed description of the activities and copies of any materials
published or distributed by the foundation in connection with the activities.
c
Did the foundation file Form 1120-POL for this year?.....................
1c
 
No
d
Enter the amount (if any) of tax on political expenditures (section 4955) imposed during the year:
(1) On the foundation. bullet$   (2) On foundation managers.bullet$  
e
Enter the reimbursement (if any) paid by the foundation during the year for political expenditure tax imposed
on foundation managers.bullet$  
2
Has the foundation engaged in any activities that have not previously been reported to the IRS?.......
2
 
No
If "Yes," attach a detailed description of the activities.
3
Has the foundation made any changes, not previously reported to the IRS, in its governing instrument, articles
of incorporation, or bylaws, or other similar instruments? If "Yes," attach a conformed copy of the changes....
3
 
No
4a
Did the foundation have unrelated business gross income of $1,000 or more during the year?........
4a
 
No
b
If "Yes," has it filed a tax return on Form 990-T for this year?...................
4b
 
 
5
Was there a liquidation, termination, dissolution, or substantial contraction during the year?.........
5
 
No
If "Yes," attach the statement required by General Instruction T.
6
Are the requirements of section 508(e) (relating to sections 4941 through 4945) satisfied either:
  • By language in the governing instrument, or
  • By state legislation that effectively amends the governing instrument so that no mandatory directions
  • that conflict with the state law remain in the governing instrument?................
    6
    Yes
     
    7
    Did the foundation have at least $5,000 in assets at any time during the year? If "Yes," complete Part II, col. (c),
    and Part XV..................................
    7
    Yes
     
    8a
    Enter the states to which the foundation reports or with which it is registered (see instructions)
    bulletWV
    b
    If the answer is "Yes" to line 7, has the foundation furnished a copy of Form 990-PF to the Attorney
    General (or designate) of each state as required by General Instruction G? If "No," attach explanation .
    8b
    Yes
     
    9
    Is the foundation claiming status as a private operating foundation within the meaning of section 4942(j)(3)
    or 4942(j)(5) for calendar year 2018 or the taxable year beginning in 2018? See the instructions for Part XIV.
    If "Yes," complete Part XIV .............................
    9
     
    No
    10
    Did any persons become substantial contributors during the tax year? If "Yes," attach a schedule listing their names
    and addresses. ...............................
    10
     
    No
    Form 990-PF (2018)
    Form 990-PF (2018)
    Page 5
    Part VII-A
    Statements Regarding Activities (continued)
    11
    At any time during the year, did the foundation, directly or indirectly, own a controlled entity within the
    meaning of section 512(b)(13)? If "Yes," attach schedule. See instructions .............
    11
     
    No
    12
    Did the foundation make a distribution to a donor advised fund over which the foundation or a disqualified person had
    advisory privileges? If "Yes," attach statement. See instructions.................
    12
     
    No
    13
    Did the foundation comply with the public inspection requirements for its annual returns and exemption application?
    13
    Yes
     
    Website addressbullet  
    14
    The books are in care ofbulletWESBANCO BANK INC Telephone no.bullet (304) 234-9400

    Located atbullet1 BANK PLAZAWHEELINGWV ZIP+4bullet26003
    15
    Section 4947(a)(1) nonexempt charitable trusts filing Form 990-PF in lieu of Form 1041 —check here .........bullet
    and enter the amount of tax-exempt interest received or accrued during the year ........bullet
    15
     
    16 At any time during calendar year 2018, did the foundation have an interest in or a signature or other authority over YesNo
    a bank, securities, or other financial account in a foreign country? .................
    16   No
    See the instructions for exceptions and filing requirements for FinCEN Form 114. If "Yes", enter the name of the foreign
    country bullet  
    Part VII-B
    Statements Regarding Activities for Which Form 4720 May Be Required
    File Form 4720 if any item is checked in the "Yes" column, unless an exception applies.
    Yes
    No
    1a
    During the year did the foundation (either directly or indirectly):
    (1) Engage in the sale or exchange, or leasing of property with a disqualified person?
    (2) Borrow money from, lend money to, or otherwise extend credit to (or accept it from)
    a disqualified person?......................
    (3) Furnish goods, services, or facilities to (or accept them from) a disqualified person?
    (4) Pay compensation to, or pay or reimburse the expenses of, a disqualified person?
    (5) Transfer any income or assets to a disqualified person (or make any of either available
    for the benefit or use of a disqualified person)?...............
    (6) Agree to pay money or property to a government official? (Exception. Check "No"
    if the foundation agreed to make a grant to or to employ the official for a period
    after termination of government service, if terminating within 90 days.).......
    b
    If any answer is "Yes" to 1a(1)–(6), did any of the acts fail to qualify under the exceptions described in Regulations
    section 53.4941(d)-3 or in a current notice regarding disaster assistance? See instructions ........
    1b
     
     
    ........bullet
    c
    Did the foundation engage in a prior year in any of the acts described in 1a, other than excepted acts,
    that were not corrected before the first day of the tax year beginning in 2018?.............
    1c
     
    No
    2
    Taxes on failure to distribute income (section 4942) (does not apply for years the foundation was a private
    operating foundation defined in section 4942(j)(3) or 4942(j)(5)):
    a
    At the end of tax year 2018, did the foundation have any undistributed income (lines 6d
    and 6e, Part XIII) for tax year(s) beginning before 2018?.............
    If "Yes," list the years bullet20, 20, 20, 20
    b
    Are there any years listed in 2a for which the foundation is not applying the provisions of section 4942(a)(2)
    (relating to incorrect valuation of assets) to the year’s undistributed income? (If applying section 4942(a)(2)
    to all years listed, answer "No" and attach statement—see instructions.) ..............
    2b
     
     
    c
    If the provisions of section 4942(a)(2) are being applied to any of the years listed in 2a, list the years here.
    bullet20, 20, 20, 20
    3a
    Did the foundation hold more than a 2% direct or indirect interest in any business enterprise at
    any time during the year?......................
    b
    If "Yes," did it have excess business holdings in 2018 as a result of (1) any purchase by the foundation
    or disqualified persons after May 26, 1969; (2) the lapse of the 5-year period (or longer period approved
    by the Commissioner under section 4943(c)(7)) to dispose of holdings acquired by gift or bequest; or (3)
    the lapse of the 10-, 15-, or 20-year first phase holding period? (Use Schedule C, Form 4720, to determine
    if the foundation had excess business holdings in 2018.)..................
    3b
     
     
    4a
    Did the foundation invest during the year any amount in a manner that would jeopardize its charitable purposes?
    4a
     
    No
    b
    Did the foundation make any investment in a prior year (but after December 31, 1969) that could jeopardize its
    charitable purpose that had not been removed from jeopardy before the first day of the tax year beginning in 2018?
    4b
     
    No
    Form 990-PF (2018)
    Form 990-PF (2018)
    Page 6
    Part VII-B
    Statements Regarding Activities for Which Form 4720 May Be Required (continued)
    5a
    During the year did the foundation pay or incur any amount to:
    Yes
    No
    (1) Carry on propaganda, or otherwise attempt to influence legislation (section 4945(e))?
    (2) Influence the outcome of any specific public election (see section 4955); or to carry
    on, directly or indirectly, any voter registration drive?.............
    (3) Provide a grant to an individual for travel, study, or other similar purposes?
    (4) Provide a grant to an organization other than a charitable, etc., organization described
    in section 4945(d)(4)(A)? See instructions................
    (5) Provide for any purpose other than religious, charitable, scientific, literary, or
    educational purposes, or for the prevention of cruelty to children or animals?.....
    b
    If any answer is "Yes" to 5a(1)–(5), did any of the transactions fail to qualify under the exceptions described in
    Regulations section 53.4945 or in a current notice regarding disaster assistance? See instructions ......
    5b
     
     
    .........bullet
    c
    If the answer is "Yes" to question 5a(4), does the foundation claim exemption from the
    tax because it maintained expenditure responsibility for the grant?..........
    If "Yes," attach the statement required by Regulations section 53.4945–5(d).
    6a
    Did the foundation, during the year, receive any funds, directly or indirectly, to pay premiums on
    a personal benefit contract?.....................
    b
    Did the foundation, during the year, pay premiums, directly or indirectly, on a personal benefit contract? ....
    6b
     
    No
    If "Yes" to 6b, file Form 8870.
    7a
    At any time during the tax year, was the foundation a party to a prohibited tax shelter transaction?
    b
    If yes, did the foundation receive any proceeds or have any net income attributable to the transaction? ....
    7b
     
     
    8
    Is the foundation subject to the section 4960 tax on payment(s) of more than $1,000,000 in remuneration or
    excess parachute payment during the year? .................
    Part VIII
    Information About Officers, Directors, Trustees, Foundation Managers, Highly Paid Employees,
    and Contractors
    1 List all officers, directors, trustees, foundation managers and their compensation. See instructions
    (a) Name and address (b) Title, and average
    hours per week
    devoted to position
    (c) Compensation
    (If not paid, enter
    -0-)
    (d) Contributions to employee benefit plans and deferred compensation (e) Expense account,
    other allowances
    WESBANCO BANK TRUSTEE
    1
    17,714    
    1 BANK PLAZA
    WHEELING,WV26003
    2 Compensation of five highest-paid employees (other than those included on line 1—see instructions). If none, enter “NONE."
    (a) Name and address of each employee paid more than $50,000 (b) Title, and average
    hours per week
    devoted to position
    (c) Compensation (d) Contributions to
    employee benefit
    plans and deferred
    compensation
    (e) Expense account,
    other allowances
    NONE
    Total number of other employees paid over $50,000...................bullet 0
    Form 990-PF (2018)
    Form 990-PF (2018)
    Page 7
    Part VIII
    Information About Officers, Directors, Trustees, Foundation Managers, Highly Paid Employees,
    and Contractors (continued)
    3 Five highest-paid independent contractors for professional services (see instructions). If none, enter "NONE".
    (a) Name and address of each person paid more than $50,000 (b) Type of service (c) Compensation
    NONE
    Total number of others receiving over $50,000 for professional services.............bullet0
    Part IX-A
    Summary of Direct Charitable Activities
    List the foundation’s four largest direct charitable activities during the tax year. Include relevant statistical information such as the number of organizations and other beneficiaries served, conferences convened, research papers produced, etc. Expenses
    1 WESBANCO BANK INC - TO PROVIDE TECHNICAL ASSISTANCE BY MAINTAINING COMPLETE AND ACCURATE FINANCIAL RECORDS 12,177
    2 PHILLIPS, GARDILL, KAISER, & ALTMEYER - LEGAL WORK FOR SERVICES RENDERED FOR ROBINSON S PARLIN TRUST 512
    3  
    4  
    Part IX-B
    Summary of Program-Related Investments (see instructions)
    Describe the two largest program-related investments made by the foundation during the tax year on lines 1 and 2. Amount
    1  
    2  
    All other program-related investments. See instructions.
    3  
    Total. Add lines 1 through 3.........................bullet  
    Form 990-PF (2018)
    Form 990-PF (2018)
    Page 8
    Part X
    Minimum Investment Return (All domestic foundations must complete this part. Foreign foundations,see instructions.)
    1
    Fair market value of assets not used (or held for use) directly in carrying out charitable, etc.,
    purposes:
    a
    Average monthly fair market value of securities...................
    1a
    4,724,991
    b
    Average of monthly cash balances.......................
    1b
    86,502
    c
    Fair market value of all other assets (see instructions)................
    1c
    0
    d
    Total (add lines 1a, b, and c).........................
    1d
    4,811,493
    e
    Reduction claimed for blockage or other factors reported on lines 1a and
    1c (attach detailed explanation) .............
    1e
    0
    2
    Acquisition indebtedness applicable to line 1 assets..................
    2
    0
    3
    Subtract line 2 from line 1d.........................
    3
    4,811,493
    4
    Cash deemed held for charitable activities. Enter 1 1/2% of line 3 (for greater amount, see
    instructions) .............................
    4
    72,172
    5
    Net value of noncharitable-use assets. Subtract line 4 from line 3. Enter here and on Part V, line 4
    5
    4,739,321
    6
    Minimum investment return. Enter 5% of line 5..................
    6
    236,966
    Part XI
    Distributable Amount (see instructions) (Section 4942(j)(3) and (j)(5) private operating foundations and certain foreign organizations check here bullet and do not complete this part.)
    1
    Minimum investment return from Part X, line 6....................
    1
    236,966
    2a
    Tax on investment income for 2018 from Part VI, line 5......
    2a
    5,576
    b
    Income tax for 2018. (This does not include the tax from Part VI.)...
    2b
     
    c
    Add lines 2a and 2b............................
    2c
    5,576
    3
    Distributable amount before adjustments. Subtract line 2c from line 1............
    3
    231,390
    4
    Recoveries of amounts treated as qualifying distributions................
    4
    0
    5
    Add lines 3 and 4............................
    5
    231,390
    6
    Deduction from distributable amount (see instructions).................
    6
    0
    7
    Distributable amount as adjusted. Subtract line 6 from line 5. Enter here and on Part XIII, line 1 ...
    7
    231,390
    Part XII
    Qualifying Distributions (see instructions)
    1
    Amounts paid (including administrative expenses) to accomplish charitable, etc., purposes:
    a
    Expenses, contributions, gifts, etc.—total from Part I, column (d), line 26 ..........
    1a
    262,689
    b
    Program-related investments—total from Part IX-B..................
    1b
    0
    2
    Amounts paid to acquire assets used (or held for use) directly in carrying out charitable, etc.,
    purposes...............................
    2
    0
    3
    Amounts set aside for specific charitable projects that satisfy the:
    a
    Suitability test (prior IRS approval required)....................
    3a
    0
    b
    Cash distribution test (attach the required schedule) .................
    3b
    0
    4
    Qualifying distributions. Add lines 1a through 3b. Enter here and on Part V, line 8, and Part XIII, line 4
    4
    262,689
    5
    Foundations that qualify under section 4940(e) for the reduced rate of tax on net investment
    income. Enter 1% of Part I, line 27b. See instructions.................
    5
    5,576
    6
    Adjusted qualifying distributions. Subtract line 5 from line 4..............
    6
    257,113
    Note: The amount on line 6 will be used in Part V, column (b), in subsequent years when calculating whether the foundation qualifies for
    the section 4940(e) reduction of tax in those years.
    Form 990-PF (2018)
    Form 990-PF (2018)
    Page 9
    Part XIII
    Undistributed Income (see instructions)
    (a)
    Corpus
    (b)
    Years prior to 2017
    (c)
    2017
    (d)
    2018
    1 Distributable amount for 2018 from Part XI, line 7 231,390
    2 Undistributed income, if any, as of the end of 2018:
    a Enter amount for 2017 only....... 178,235
    b Total for prior years:20, 20, 20 0
    3 Excess distributions carryover, if any, to 2018:
    a From 2013...... 0
    b From 2014...... 0
    c From 2015...... 0
    d From 2016...... 0
    e From 2017...... 0
    fTotal of lines 3a through e........ 0
    4Qualifying distributions for 2018 from Part
    XII, line 4: bullet$ 262,689
    a Applied to 2017, but not more than line 2a 178,235
    b Applied to undistributed income of prior years
    (Election required—see instructions).....
    0
    c Treated as distributions out of corpus (Election
    required—see instructions)........
    0
    d Applied to 2018 distributable amount..... 84,454
    e Remaining amount distributed out of corpus 0
    5 Excess distributions carryover applied to 2018. 0 0
    (If an amount appears in column (d), the
    same amount must be shown in column (a).)
    6Enter the net total of each column as
    indicated below:
    a Corpus. Add lines 3f, 4c, and 4e. Subtract line 5 0
    b Prior years’ undistributed income. Subtract
    line 4b from line 2b ..........
    0
    c Enter the amount of prior years’ undistributed
    income for which a notice of deficiency has
    been issued, or on which the section 4942(a)
    tax has been previously assessed......
    0
    d Subtract line 6c from line 6b. Taxable amount
    —see instructions ...........
    0
    e Undistributed income for 2017. Subtract line
    4a from line 2a. Taxable amount—see
    instructions .............
    0
    f Undistributed income for 2018. Subtract
    lines 4d and 5 from line 1. This amount must
    be distributed in 2019 ..........
    146,936
    7 Amounts treated as distributions out of
    corpus to satisfy requirements imposed by
    section 170(b)(1)(F) or 4942(g)(3) (Election may
    be required - see instructions) .......
    0
    8 Excess distributions carryover from 2013 not
    applied on line 5 or line 7 (see instructions) ...
    0
    9Excess distributions carryover to 2019.
    Subtract lines 7 and 8 from line 6a ......
    0
    10 Analysis of line 9:
    a Excess from 2014.... 0
    b Excess from 2015.... 0
    c Excess from 2016.... 0
    d Excess from 2017.... 0
    e Excess from 2018.... 0
    Form 990-PF (2018)
    Form 990-PF (2018)
    Page 10
    Part XIV
    Private Operating Foundations (see instructions and Part VII-A, question 9)
    1a If the foundation has received a ruling or determination letter that it is a private operating
    foundation, and the ruling is effective for 2018, enter the date of the ruling....... bullet
     
    b Check box to indicate whether the organization is a private operating foundation described in section or
    2a Enter the lesser of the adjusted net
    income from Part I or the minimum
    investment return from Part X for each
    year listed ..........
    Tax year Prior 3 years (e) Total
    (a) 2018 (b) 2017 (c) 2016 (d) 2015
             
    b 85% of line 2a .........          
    c Qualifying distributions from Part XII,
    line 4 for each year listed .....
             
    d Amounts included in line 2c not used directly
    for active conduct of exempt activities ..........
             
    e Qualifying distributions made directly
    for active conduct of exempt activities.
    Subtract line 2d from line 2c ....
             
    3 Complete 3a, b, or c for the
    alternative test relied upon:
    a “Assets" alternative test—enter:
    (1) Value of all assets ......          
    (2) Value of assets qualifying
    under section 4942(j)(3)(B)(i)
             
    b “Endowment" alternative test— enter 2/3
    of minimum investment return shown in
    Part X, line 6 for each year listed...
             
    c “Support" alternative test—enter:
    (1) Total support other than gross
    investment income (interest,
    dividends, rents, payments
    on securities loans (section
    512(a)(5)), or royalties) ....
             
    (2) Support from general public
    and 5 or more exempt
    organizations as provided in
    section 4942(j)(3)(B)(iii)....
             
    (3) Largest amount of support
    from an exempt organization
             
    (4) Gross investment income          
    Part XV
    Supplementary Information (Complete this part only if the foundation had $5,000 or more in
    assets at any time during the year—see instructions.)
    1Information Regarding Foundation Managers:
    aList any managers of the foundation who have contributed more than 2% of the total contributions received by the foundation
    before the close of any tax year (but only if they have contributed more than $5,000). (See section 507(d)(2).)
    bList any managers of the foundation who own 10% or more of the stock of a corporation (or an equally large portion of the
    ownership of a partnership or other entity) of which the foundation has a 10% or greater interest.
    2Information Regarding Contribution, Grant, Gift, Loan, Scholarship, etc., Programs:
    Check here bullet
    aThe name, address, and telephone number or e-mail address of the person to whom applications should be addressed:
    ANTHONY J HABBIT
    1 BANK PLAZA
    WHEELING,WV26003
    (304) 234-9400
    habbit@wesbanco.com
    bThe form in which applications should be submitted and information and materials they should include:
    LETTER
    cAny submission deadlines:
    NONE
    dAny restrictions or limitations on awards, such as by geographical areas, charitable fields, kinds of institutions, or other
    factors:
    PROMOTION OF THE HEALTH & WELFARE OF CHILDREN OR METALLY RETARDED CHILDREN OR OF UNDERPRIVILEGED CHILDREN OR THE BLIND OF OHIO COUNTY, WEST VIRGINIA.
    Form 990-PF (2018)
    Form 990-PF (2018)
    Page 11
    Part XV
    Supplementary Information (continued)
    3 Grants and Contributions Paid During the Year or Approved for Future Payment
    Recipient If recipient is an individual,
    show any relationship to
    any foundation manager
    or substantial contributor
    Foundation
    status of
    recipient
    Purpose of grant or
    contribution
    Amount
    Name and address (home or business)
    aPaid during the year
    KING'S DAUGHTERS CHILD CARE CENTER
    61-13TH STREET
    WHEELING,WV26003
    NONE 501(C)(3) PURCHASE PROGRAMMING FOR 5,000
    OGLEBAY INSTITUTE
    1330 NATIONAL ROAD
    WHEELING,WV26003
    NONE 501(C)(3) VERY SPECIAL ARTS DAY/NEED 10,000
    CHRIST UNITED METHODIST CHURCH
    1232 NATIONAL ROAD
    WHEELING,WV26003
    NONE 501(C)(3) BACKPACK FOOD PROGRAM 5,000
    CATHOLIC CHARITIES WEST VIRGINIA
    2000 MAIN STREET
    WHEELING,WV26003
    NONE 501(C)(3) SUPPORT THE RELATIVES AS 5,000
    THE HOUSE OF THE CARPENTER
    200 SOUTH FRONT STREET
    WHEELING,WV26003
    NONE 501(C)(3) SUPPORT BACKPACK PROGRAM AT 11,000
    GABRIEL PROJECT
    1154 NATIONAL ROAD
    WHEELING,WV26003
    NONE 501(C)(3) PROVIDE BABY MATTRESS & 5,000
    WHEELING YMCA
    55 LOUNEZ AVENUE
    WHEELING,WV26003
    NONE 501(C)(3) Y FIT IN PROGRAM 10,000
    WHEELING COUNTRY DAY SCHOOL
    8 PARK ROAD
    WHEELING,WV26003
    NONE 501(C)(3) ESTABLISH THE LEARNING 15,000
    LAUGHLIN MEMORIAL CHAPEL
    129 1/2 - 18TH STREET
    WHEELING,WV26003
    NONE 501(C)(3) THE AFTER SCHOOL, SUMMER, 25,000
    THE OGLEBAY FOUNDATION
    465 LODGE DRIVE
    WHEELING,WV26003
    NONE 501(C)(3) ACCESS TO THE PARKS PROGRAM 60,000
    WHEELING SYMPHONY
    1025 MAIN STREET SUITE 811
    WHEELING,WV26003
    NONE 501(C)(3) ARTS IN EDUCATION PROGRAM 15,000
    EASTER SEALS REHABILITATION CENTER
    1305 NATIONAL ROAD
    WHEELING,WV26003
    NONE 501(C)(3) GENERAL SUPPORT OF PROGRAMS 72,000
    YOUNG LIFE OHIO VALLEY
    953 NATIONAL ROAD 142
    WHEELING,WV26003
    NONE 501(C)(3) SUMMER CAMP TRIP-GLEN SPEY, 12,000
    Total .................................bullet 3a 250,000
    bApproved for future payment
    Total .................................bullet 3b  
    Form 990-PF (2018)
    Form 990-PF (2018)
    Page 12
    Part XVI-A
    Analysis of Income-Producing Activities
    Enter gross amounts unless otherwise indicated. Unrelated business income Excluded by section 512, 513, or 514 (e)
    Related or exempt
    function income
    (See instructions.)
    1Program service revenue: (a)
    Business code
    (b)
    Amount
    (c)
    Exclusion code
    (d)
    Amount
    a
    b
    c
    d
    e
    f
    gFees and contracts from government agencies          
    2 Membership dues and assessments....          
    3 Interest on savings and temporary cash
    investments ...........
        14 94  
    4 Dividends and interest from securities....     14 93,580  
    5 Net rental income or (loss) from real estate:
    aDebt-financed property......          
    bNot debt-financed property.....          
    6 Net rental income or (loss) from personal property          
    7 Other investment income.....          
    8 Gain or (loss) from sales of assets other than
    inventory ............
        18 476,491  
    9 Net income or (loss) from special events:          
    10 Gross profit or (loss) from sales of inventory          
    11 Other revenue: a
    b
    c
    d
    e
    12 Subtotal. Add columns (b), (d), and (e)..   570,165  
    13Total. Add line 12, columns (b), (d), and (e)..................
    13
    570,165
    (See worksheet in line 13 instructions to verify calculations.)
    Part XVI-B
    Relationship of Activities to the Accomplishment of Exempt Purposes
    Line No.
    DownArrow
    Explain below how each activity for which income is reported in column (e) of Part XVI-A contributed importantly to
    the accomplishment of the foundation’s exempt purposes (other than by providing funds for such purposes). (See
    instructions.)
    Form 990-PF (2018)
    Form 990-PF (2018)
    Page 13
    Part XVII
    Information Regarding Transfers To and Transactions and Relationships With Noncharitable Exempt Organizations
    1
    Did the organization directly or indirectly engage in any of the following with any other organization described in section 501(c) (other than section 501(c)(3) organizations) or in section 527, relating to political organizations?
    Yes
    No
    a
    Transfers from the reporting foundation to a noncharitable exempt organization of:
    (1) Cash...................................
    1a(1)
     
    No
    (2) Other assets.................................
    1a(2)
     
    No
    b
    Other transactions:
    (1) Sales of assets to a noncharitable exempt organization....................
    1b(1)
     
    No
    (2) Purchases of assets from a noncharitable exempt organization..................
    1b(2)
     
    No
    (3) Rental of facilities, equipment, or other assets.......................
    1b(3)
     
    No
    (4) Reimbursement arrangements...........................
    1b(4)
     
    No
    (5) Loans or loan guarantees.............................
    1b(5)
     
    No
    (6) Performance of services or membership or fundraising solicitations................
    1b(6)
     
    No
    c
    Sharing of facilities, equipment, mailing lists, other assets, or paid employees..............
    1c
     
    No
    d
    If the answer to any of the above is "Yes," complete the following schedule. Column (b) should always show the fair market value
    of the goods, other assets, or services given by the reporting foundation. If the foundation received less than fair market value
    in any transaction or sharing arrangement, show in column (d) the value of the goods, other assets, or services received.

    (a) Line No. (b) Amount involved (c) Name of noncharitable exempt organization (d) Description of transfers, transactions, and sharing arrangements
    2a
    Is the foundation directly or indirectly affiliated with, or related to, one or more tax-exempt organizations
    described in section 501(c) (other than section 501(c)(3)) or in section 527? ...........
    b
    If "Yes," complete the following schedule.

    (a) Name of organization (b) Type of organization (c) Description of relationship
    Sign Here
    Under penalties of perjury, I declare that I have examined this return, including accompanying schedules and statements, and to the best of my knowledge and belief, it is true, correct, and complete. Declaration of preparer (other than taxpayer) is based on all information of which preparer has any knowledge.
    Bullet Bullet
    May the IRS discuss this return
    with the preparer shown below
    (see instr.)?
    Signature of officer or trustee Date Title
    Paid Preparer Use Only Print/Type preparer's name Preparer's Signature Date PTIN
    Firm's name SmallBullet
    Firm's EIN SmallBullet
    Firm's address SmallBullet


    Phone no.
    Form 990-PF (2018)
    Additional Data


    Software ID:  
    Software Version:  


    Form 990PF - Special Condition Description:
    Special Condition Description

    TY 2018 AccountingFeesSchedule
    Name:
    ROBINSON S PARLIN TRUST
    EIN:
    55-6162728
    Category Amount Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
    TAX PREPARATION FEE (NON-ALLOC 675 338   338

    TY 2018 InvestmentsCorpStockSchedule
    Name:
    ROBINSON S PARLIN TRUST
    EIN:
    55-6162728
    Name of Stock End of Year Book Value End of Year Fair Market Value
    AT&T 32,231 51,372
    AMERICAN EXPRESS COMPANY 3,258 9,532
    BAKER HUGHES INC    
    COCA-COLA COMPANY 482 23,675
    DOMINION RESOURCES INC 11,142 57,168
    EOG RESOURCES, INC 5,311 87,210
    GENERAL ELECTRIC CO    
    JOHNSON AND JOHNSON 1,027 25,810
    MERCK AND COMPANY 1,120 38,205
    MICROSOFT CORP 22,728 81,256
    PNC FINANCIAL SERVICES GROUP 15,934 35,073
    QUEST DIAGNOSTICS 8,888 24,981
    SCHLUMBERGER LTD COMMON 19,791 21,648
    TEXAS INSTRUMENTS INC 11,892 37,800
    3M COMPANY    
    WELLS FARGO & COMPANY NEW    
    APPLE COMPUTER INC    
    POWERSHARES QQQ    
    SPLUNK INC    
    ETRACS ALERIAN MLP INFRASTRUCT 24,537 17,793
    APPLE INC 44,335 86,757
    VERIZON COMMUNICATIONS 25,220 28,110
    INVESCO QQQ TRUST SERIES 1 82,535 119,552
    I SHARES PREFERRED AND INCOME 51,820 47,922
    FACEBOOK INC 57,597 42,604

    TY 2018 InvestmentsOtherSchedule2
    Name:
    ROBINSON S PARLIN TRUST
    EIN:
    55-6162728
    Category/ Item Listed at Cost or FMV Book Value End of Year Fair Market Value
    FIDELITY FLOATING RATE HIGH IN AT COST 155,501 147,182
    FIDELITY STRATEGIC INCOME FUND      
    WESMARK GOVERNMENT BOND FUND AT COST 489,690 482,558
    WESMARK SMALL COMPANY GROWTH F AT COST 154,189 234,577
    WESMARK GROWTH FUND AT COST 296,306 463,505
    FIDELITY LOW PRICED STOCK FUND AT COST 90,573 144,536
    PIMCO TOTAL RETURN FUND AT COST 150,603 138,447
    OAKMONT INTL FUND #109 AT COST 86,030 90,968
    ARTISAN MID CAP FUND #962 AT COST 59,799 49,345
    FEDERATED TOTAL RETURN BD FD AT COST 267,439 254,220
    WESMARK BALANCED FUND AT COST 377,663 363,176
    PRIMECAP ODYSSEY AGGRESSIVE GR AT COST 115,000 98,879
    T ROWE PRICE NEW HORIZONS FD # AT COST 60,000 55,724
    WESMARK TACTICAL OPPORTUNITY F AT COST 175,000 169,806
    FIDELITY ADVISOR STRATEGIC INC AT COST 442,832 430,250
    FRANKLIN CONVERTIBLE SECURITIE AT COST 75,000 67,857
    TOTOISE NORTH AMERICAN PIPELIN AT COST 50,211 41,811
    WISDOMTREE US MIDCAP DIVIDEND AT COST 68,490 60,097
    WISDOMTREE US SMALLCAP DIVIDEN AT COST 65,413 53,966

    TY 2018 LegalFeesSchedule
    Name:
    ROBINSON S PARLIN TRUST
    EIN:
    55-6162728
    Category Amount Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
    LEGAL FEES - PRINCIPAL (ALLOCA 512     512


    TY 2018 OtherProfessionalFeesSchedule
    Name:
    ROBINSON S PARLIN TRUST
    EIN:
    55-6162728
    Category Amount Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
    INVESTMNT MNGMNT FEES (NON-DED 5,964 2,982   2,982


    TY 2018 TaxesSchedule
    Name:
    ROBINSON S PARLIN TRUST
    EIN:
    55-6162728
    Category Amount Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
    FEDERAL TAX PAYMENT - PRIOR YE 6,030 0   0
    FOREIGN TAXES ON QUALIFIED FOR 347 347   0