Form990-PF

Department of the Treasury
Internal Revenue Service

Return of Private Foundation
or Section 4947(a)(1) Trust Treated as Private Foundation
right arrowDo not enter social security numbers on this form as it may be made public.
right arrowGo to www.irs.gov/Form990PF for instructions and the latest information.
OMB No. 1545-0047
2024
Open to Public Inspection
For calendar year 2024, or tax year beginning 01-01-2024 , and ending 12-31-2024
Name of foundation
DOROTHY M OVERCASH CHARITABLE TRUST
FIRST BANK TRUSTEE
Number and street (or P.O. box number if mail is not delivered to street address)1835 VALLEY AVENUE
  Room/suite
City or town, state or province, country, and ZIP or foreign postal code
WINCHESTER, VA22601
A Employer identification number

54-6498083
B Telephone number (see instructions)

(540) 678-2712
C right arrow
G Check all that apply:

D 1. Foreign organizations, check here............. right arrow
2. Foreign organizations meeting the 85%
test, check here and attach computation ... right arrow
E right arrow
H Check type of organization:
F right arrow
I Fair market value of all assets at end
of year (from Part II, col. (c),
line 16)right arrow$2,230,097J 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) 0
2 Check right arrow.............
3 Interest on savings and temporary cash investments      
4 Dividends and interest from securities... 41,660 41,660  
5a Gross rents............      
b Net rental income or (loss)  
6a Net gain or (loss) from sale of assets not on line 10 131,548
b Gross sales price for all assets on line 6a 332,641
7 Capital gain net income (from Part IV, line 2)... 131,548
8 Net short-term capital gain.........  
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........ 173,208 173,208  
Operating and Administrative Expenses 13 Compensation of officers, directors, trustees, etc. 23,180 18,544   4,636
14 Other employee salaries and wages......        
15 Pension plans, employee benefits.......        
16a Legal fees (attach schedule).........        
b Accounting fees (attach schedule)....... Click to see attachment
List of Attached Documents:
// Content
1,355 678   677
c Other professional fees (attach schedule)....        
17 Interest...............        
18 Taxes (attach schedule) (see instructions)... Click to see attachment
List of Attached Documents:
// Content
1,393 0   0
19 Depreciation (attach schedule) and depletion...      
20 Occupancy..............        
21 Travel, conferences, and meetings.......        
22 Printing and publications..........        
23 Other expenses (attach schedule).......        
24 Total operating and administrative expenses.
Add lines 13 through 23.......... 25,928 19,222   5,313
25 Contributions, gifts, grants paid....... 110,000 110,000
26 Total expenses and disbursements. Add lines 24 and 25 135,928 19,222   115,313
27 Subtract line 26 from line 12:
a Excess of revenue over expenses and disbursements 37,280
b Net investment income (if negative, enter -0-) 153,986
c Adjusted net income (if negative, enter -0-)...  
For Paperwork Reduction Act Notice, see instructions.
Cat. No. 11289X Form 990-PF (2024)
Form 990-PF (2024)
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......... 116,758 85,692 85,692
3 Accounts receivable right arrow  
Less: allowance for doubtful accounts right arrow        
4 Pledges receivable right arrow  
Less: allowance for doubtful accounts right arrow        
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) right arrow  
Less: allowance for doubtful accounts right arrow        
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)....... 534,196 Click to see attachment
List of Attached Documents:
// Content
513,456 		1,455,296
c Investments—corporate bonds (attach schedule)....... 578,537 Click to see attachment
List of Attached Documents:
// Content
675,569 		669,884
11 Investments—land, buildings, and equipment: basis right arrow  
Less: accumulated depreciation (attach schedule) right arrow        
12 Investments—mortgage loans.............      
13 Investments—other (attach schedule).......... 22,797 Click to see attachment
List of Attached Documents:
// Content
14,851 		19,225
14 Land, buildings, and equipment: basis right arrow  
Less: accumulated depreciation (attach schedule) right arrow        
15 Other assets (describe right arrow)      
16 Total assets (to be completed by all filers—see the
instructions. Also, see page 1, item I) 1,252,288 1,289,568 2,230,097
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 right arrow)    
23 Total liabilities (add lines 17 through 22)......... 0 0
Net Assets or Fund Balances Foundations that follow FASB ASC 958, check here right arrow
and complete lines 24, 25, 29 and 30.
24 Net assets without donor restrictions...........    
25 Net assets with donor restrictions............    
Foundations that do not follow FASB ASC 958, check here right arrow
and complete lines 26 through 30.
26 Capital stock, trust principal, or current funds........ 0 0
27 Paid-in or capital surplus, or land, bldg., and equipment fund 0 0
28 Retained earnings, accumulated income, endowment, or other funds 1,252,288 1,289,568
29 Total net assets or fund balances (see instructions)..... 1,252,288 1,289,568
30 Total liabilities and net assets/fund balances (see instructions). 1,252,288 1,289,568
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 29 (must agree with end-of-year figure reported on prior year’s return) ...............
1
1,252,288
2
Enter amount from Part I, line 27a .....................
2
37,280
3
Other increases not included in line 2 (itemize) right arrow
3
0
4
Add lines 1, 2, and 3 ..........................
4
1,289,568
5
Decreases not included in line 2 (itemize) right arrow
5
0
6
Total net assets or fund balances at end of year (line 4 minus line 5)—Part II, column (b), line 29 .
6
1,289,568
Form 990-PF (2024)
Form 990-PF (2024)
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 ABBOTT LABS INC P 2022-01-21 2024-08-16
b ADOBE INC P 2015-03-27 2024-01-10
c BRISTOL-MYERS SQUIBB 2.900% 7/26/24 P 2022-08-16 2024-07-26
d COSTCO WHOLESALE CORP NEW P 2016-01-28 2024-05-31
e COSTCO WHOLESALE CORP NEW P 2016-01-28 2024-06-26
FISERV INC 2.750% 7/01/24 P 2022-02-18 2024-07-01
MCCORMICK & CO INC P 2013-01-31 2024-07-25
MICROSOFT CORP P 2016-02-10 2024-04-08
MICROSOFT CORP P 2016-02-10 2024-06-26
MICROSOFT CORP P 2016-02-10 2024-01-10
PURE STORAGE INC CL A P 2018-12-17 2024-05-31
PURE STORAGE INC CL A P 2018-12-17 2024-04-08
ROCKWELL AUTOMATION, INC P 2020-12-09 2024-11-20
ROCKWELL AUTOMATION, INC P 2020-12-11 2024-11-20
SALESFORCE INC P 2016-12-21 2024-05-31
SALESFORCE INC P 2016-12-21 2024-01-10
VERALTO CORPORATION P 2007-07-02 2024-01-10
VERALTO CORPORATION P 2011-02-09 2024-01-10
VERALTO CORPORATION P 2014-07-17 2024-01-10
WILLIAM BLAIR EM S/C GR-I P 2015-02-19 2024-07-25
(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 27,671   31,472 -3,801
b 14,739   1,824 12,915
c 25,000   24,778 222
d 19,905   3,734 16,171
e 21,459   3,734 17,725
50,000   50,662 -662
14,969   6,222 8,747
10,643   1,243 9,400
11,310   1,243 10,067
9,541   1,243 8,298
12,037   3,483 8,554
16,111   5,225 10,886
27,965   25,035 2,930
27,965   24,648 3,317
11,340   3,514 7,826
13,175   3,514 9,661
3,747   474 3,273
2,532   438 2,094
2,532   661 1,871
10,000   7,946 2,054
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       -3,801
b       12,915
c       222
d       16,171
e       17,725
      -662
      8,747
      9,400
      10,067
      8,298
      8,554
      10,886
      2,930
      3,317
      7,826
      9,661
      3,273
      2,094
      1,871
      2,054
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 2 131,548
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
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 right arrow and enter “N/A" on line 1. Bracket for line 1a
Date of ruling or determination letter:   (attach copy of letter if necessary–see instructions) 1 2,140
b All other domestic foundations enter 1.39% (0.0139) of line 27b. Exempt foreign organizations enter 4% (0.04) 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 2,140
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 2,140
6 Credits/Payments:
a 2024 estimated tax payments and 2023 overpayment credited to 2024 6a 1,200
b Exempt foreign organizations—tax withheld at source...... 6b 0
c Tax paid with application for extension of time to file (Form 8868)... 6c 0
d Backup withholding erroneously withheld .......... 6d 0
7 Total credits and payments. Add lines 6a through 6d.............. 7 1,200
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.......right arrow 9 940
10 Overpayment. If line 7 is more than the total of lines 5 and 8, enter the amount overpaid...right arrow 10  
11 Enter the amount of line 10 to be: Credited to 2025 estimated taxright arrow   Refundedright arrow 11  
Form 990-PF (2024)
Form 990-PF (2024)
Page 4
Part VI-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 the instructions
for the 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. right arrow$ 0(2) On foundation managers.right arrow$ 0
e
Enter the reimbursement (if any) paid by the foundation during the year for political expenditure tax imposed
on foundation managers.right arrow$ 0
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:
round bullet By language in the governing instrument, or
round bullet 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 XIV..................................
7
Yes
 
8a
Enter the states to which the foundation reports or with which it is registered (see instructions)
right arrowVA
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 2024 or the taxable year beginning in 2024? See the instructions for Part XIII.
If "Yes," complete Part XIII .............................
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
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 addressright arrowN/A
14
The books are in care ofright arrowFIRST BANK Telephone no.right arrow (540) 678-2712

Located atright arrow1835 VALLEY AVENUEWINCHESTERVA ZIP+4right arrow22601
15
Section 4947(a)(1) nonexempt charitable trusts filing Form 990-PF in lieu of Form 1041 —check here .........right arrow
and enter the amount of tax-exempt interest received or accrued during the year ........right arrow
15
 
16 At any time during calendar year 2024, 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 right arrow
Form 990-PF (2024)
Form 990-PF (2024)
Page 5
Part VI-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? ...........
1a(1)
 
No
(2) Borrow money from, lend money to, or otherwise extend credit to (or accept it from)
a disqualified person? ..............................
1a(2)
 
No
(3) Furnish goods, services, or facilities to (or accept them from) a disqualified person? ...........
1a(3)
 
No
(4) Pay compensation to, or pay or reimburse the expenses of, a disqualified person? ............
1a(4)
 
No
(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)? ......................
1a(5)
 
No
(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.) ...............
1a(6)
 
No
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
 
 
c
Organizations relying on a current notice regarding disaster assistance check here ........right arrow
d
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 2024? .............
1d
 
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 2024, did the foundation have any undistributed income (Part XII, lines 6d
and 6e) for tax year(s) beginning before 2024?....................
2a
 
No
If "Yes," list the years right arrow20, 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.
right arrow20, 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? ..............................
3a
 
No
b
If "Yes," did it have excess business holdings in 2024 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 2024.) .....................
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 2024? ..
4b
 
No
Form 990-PF (2024)
Form 990-PF (2024)
Page 6
Part VI-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))? ..........
5a(1)
 
No
(2) Influence the outcome of any specific public election (see section 4955); or to carry
on, directly or indirectly, any voter registration drive? ....................
5a(2)
 
No
(3) Provide a grant to an individual for travel, study, or other similar purposes? .............
5a(3)
 
No
(4) Provide a grant to an organization other than a charitable, etc., organization described
in section 4945(d)(4)(A)? See instructions ........................
5a(4)
 
No
(5) Provide for any purpose other than religious, charitable, scientific, literary, or
educational purposes, or for the prevention of cruelty to children or animals? .............
5a(5)
 
No
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
 
 
c
Organizations relying on a current notice regarding disaster assistance check .........right arrow
d
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? .................
5d
 
 
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? .............................
6a
 
No
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?
7a
 
No
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? .........................
8
 
No
Part VII
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
FIRST BANK TRUSTEE
0.50 		23,180 0 0
1835 VALLEY AVENUE
WINCHESTER,VA22601
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...................right arrow 0
Form 990-PF (2024)
Form 990-PF (2024)
Page 7
Part VII
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.............right arrow0
Part VIII-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 N/A - ALL EXPENSES ATTRIBUTABLE TO GRANTS AND ADMINISTERING GRANT PROGRAMS. 0
2  
3  
4  
Part VIII-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.........................right arrow0
Form 990-PF (2024)
Form 990-PF (2024)
Page 8
Part IX
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
2,119,100
b
Average of monthly cash balances.......................
1b
96,764
c
Fair market value of all other assets (see instructions)................
1c
0
d
Total (add lines 1a, b, and c).........................
1d
2,215,864
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
2,215,864
4
Cash deemed held for charitable activities. Enter 1.5% (0.015) of line 3 (for greater amount, see
instructions) .............................
4
33,238
5
Net value of noncharitable-use assets. Subtract line 4 from line 3. ............
5
2,182,626
6
Minimum investment return. Enter 5% (0.05) of line 5................
6
109,131
Part X
Distributable Amount (see instructions) (Section 4942(j)(3) and (j)(5) private operating foundations and certain foreign organizations check here right arrow and do not complete this part.)
1
Minimum investment return from Part IX, line 6..................
1
109,131
2a
Tax on investment income for 2024 from Part V, line 5 .......
2a
2,140
b
Income tax for 2024. (This does not include the tax from Part V.) ...
2b
 
c
Add lines 2a and 2b............................
2c
2,140
3
Distributable amount before adjustments. Subtract line 2c from line 1............
3
106,991
4
Recoveries of amounts treated as qualifying distributions................
4
0
5
Add lines 3 and 4............................
5
106,991
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 XII, line 1 ...
7
106,991
Part XI
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
115,313
b
Program-related investments—total from Part VIII-B..................
1b
0
2
Amounts paid to acquire assets used (or held for use) directly in carrying out charitable, etc.,
purposes...............................
2
 
3
Amounts set aside for specific charitable projects that satisfy the:
a
Suitability test (prior IRS approval required)....................
3a
 
b
Cash distribution test (attach the required schedule) .................
3b
 
4
Qualifying distributions. Add lines 1a through 3b. Enter here and on Part XII, line 4. .......
4
115,313
Form 990-PF (2024)
Form 990-PF (2024)
Page 9
Part XII
Undistributed Income (see instructions)
(a)
Corpus 		(b)
Years prior to 2023 		(c)
2023 		(d)
2024
1 Distributable amount for 2024 from Part X, line 7 106,991
2 Undistributed income, if any, as of the end of 2024:
a Enter amount for 2023 only....... 37,412
b Total for prior years:20 , 20, 20 0
3 Excess distributions carryover, if any, to 2024:
a From 2019......  
b From 2020......  
c From 2021......  
d From 2022......  
e From 2023......  
f Total of lines 3a through e ........ 0
4Qualifying distributions for 2024 from Part
XI, line 4: right arrow$ 115,313
a Applied to 2023, but not more than line 2a 37,412
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 2024 distributable amount..... 77,901
e Remaining amount distributed out of corpus 0
5 Excess distributions carryover applied to 2024. 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 2023. Subtract line
4a from line 2a. Taxable amount—see
instructions ............. 		0
f Undistributed income for 2024. Subtract
lines 4d and 5 from line 1. This amount must
be distributed in 2025 .......... 		29,090
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 2019 not
applied on line 5 or line 7 (see instructions) ... 		0
9 Excess distributions carryover to 2025.
Subtract lines 7 and 8 from line 6a ...... 		0
10 Analysis of line 9:
a Excess from 2020....  
b Excess from 2021....  
c Excess from 2022....  
d Excess from 2023....  
e Excess from 2024....  
Form 990-PF (2024)
Form 990-PF (2024)
Page 10
Part XIII
Private Operating Foundations (see instructions and Part VI-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 2024, enter the date of the ruling ...... right arrow
 
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 IX for each
year listed .......... 		Tax year Prior 3 years (e) Total
(a) 2024 (b) 2023 (c) 2022 (d) 2021
         
b 85% (0.85) of line 2a .........          
c Qualifying distributions from Part XI,
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 IX, 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 XIV
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 right arrow if the foundation only makes contributions to preselected charitable organizations and does not accept
unsolicited requests for funds. If the foundation makes gifts, grants, etc. to individuals or organizations under
other conditions, complete items 2a, b, c, and d. See instructions
aThe name, address, and telephone number or e-mail address of the person to whom applications should be addressed:
FIRST BANK
1835 VALLEY AVENUE
WINCHESTER,VA22601
(540) 678-2712
bThe form in which applications should be submitted and information and materials they should include:
NO SPECIAL FORMAT REQUIRED. APPLICANTS MUST DEMONSTRATE THEIR CHARITABLE PURPOSE IS WITHIN THE PARAMETERS OF THE FOUNDATION PURPOSE AND MUST PROVIDE A COPY OF THEIR IRS EXEMPT STATUS DETERMINATION.
cAny submission deadlines:
NONE
dAny restrictions or limitations on awards, such as by geographical areas, charitable fields, kinds of institutions, or other
factors:
NONE
Form 990-PF (2024)
Form 990-PF (2024)
Page 11
Part XIV
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

BLUE RIDGE HOSPICE

333 W CORK ST 405
WINCHESTER,VA22601 		NONE PUBLIC CHARITY KALEIDESCOPE YOUTH PROGRAM 2,500

BRIGHT FUTURES OF FREDERICKWINCHESTER

178 INDIAN HOLLOW RD
WINCHESTER,VA22603 		NONE PUBLIC CHARITY GENERAL PURPOSE 2,500

C-CAP

112 SOUTH KENT STREET
WINCHESTER,VA22601 		NONE PUBLIC CHARITY GENERAL PURPOSE 4,500

FREEMONT STREET NURSERY INC

533 FREEMONT STREET
WINCHESTER,VA22601 		NONE PUBLIC CHARITY GENERAL PURPOSE 2,500

FAMILIES REACHING OUT GROUP

200 N BRADDOCK STREET
WINCHESTER,VA22601 		NONE PUBLIC CHARITY GENERAL PURPOSE 1,500

HANDLEY HIGH SCHOOL MUSEUM & ARCHIVE

PO BOX 910
WINCHESTER,VA22604 		NONE PUBLIC CHARITY MUSEUM/ARCHIVE 5,400

HENRY & WILLIAM EVANS HOME FOR CHILDREN INC

300 EAST LEICESTER STREET
WINCHESTER,VA22601 		NONE PUBLIC CHARITY GENERAL PURPOSE 10,800

KERNSTOWN BATTLEFIELD ASSOCIATION

PO BOX 1327
WINCHESTER,VA22604 		NONE PUBLIC CHARITY CAPITAL IMPROVEMENTS 10,800

KIDS CLUB OF NORTHERN SHENANDOAH VALLEY

2400 ROOSEVELT BLVD
WINCHESTER,VA22601 		NONE PUBLIC CHARITY GENERAL PURPOSE 2,000

LAUREL RIDGE COMMUNITY COLLEGE EDUCATIONAL FOUNDATION

6480 COLLEGE STREET
WARRENTON,VA20187 		NONE PUBLIC CHARITY DOROTHY MARGARET OVERCASH MEMORIAL SCHOLARSHIP 4,500

COLLEGE PRESBYTERIAN CHURCH

418 COLLEGE ROAD
HAMPDEN SYDNEY,VA23943 		NONE PUBLIC CHARITY GENERAL PURPOSE 10,800

SALVATION ARMY

615 SLATERS LANE
ALEXANDRIA,VA22314 		NONE PUBLIC CHARITY GENERAL PURPOSE 10,800

SALVATION ARMY OF WINCHESTER

300 FORT COLLIER ROAD
WINCHESTER,VA22603 		NONE PUBLIC CHARITY GENERAL PURPOSE 4,000

SHENANDOAH VALLEY BATTLEFIELDS ASSOCIATION

9386 S CONGRESS ST
NEW MARKET,VA22844 		NONE PUBLIC CHARITY CIVIL WAR MUSEUM 2,000

SPECIAL LOVE

158 FRONT ROYAL PIKE SUITE 301
WINCHESTER,VA22602 		NONE PUBLIC CHARITY CAMP FANTASTIC 2,000

STONE HOUSE FOUNDATION

PO BOX 143
STEPHENS CITY,VA22655 		NONE PUBLIC CHARITY REPAIRS TO OLD STONE HOUSE 3,000

WINCFRED COUNTY HISTORICAL SOCIETY

1340 SOUTH PLEASANT VALLEY ROAD
WINCHESTER,VA22601 		NONE PUBLIC CHARITY GENERAL PURPOSE 5,000

WINCHESTER AREA TEMPORARY THERMAL SHELTER

PO BOX 2936
WINCHESTER,VA22604 		NONE PUBLIC CHARITY GENERAL PURPOSE 4,200

WINCHESTER CITY PUBLIC SCHOOLS

598 N KENT STREET
WINCHESTER,VA22601 		NONE PUBLIC CHARITY SCHOLARSHIPS 16,200

WINCHESTER DAY NURSERY

133 LINCOLN STREET
WINCHESTER,VA22601 		NONE PUBLIC CHARITY GENERAL PURPOSE 2,500

YOUTH DEVELOPMENT CENTER

3 BATTAILE DR
WINCHESTER,VA22601 		NONE PUBLIC CHARITY BIG BROTHERS/BIG SISTERS PROGRAMMING 2,500
Total .................................right arrow 3a 110,000
bApproved for future payment
Total ................................. right arrow 3b 0
Form 990-PF (2024)
Form 990-PF (2024)
Page 12
Part XV-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 ........... 		         
4 Dividends and interest from securities ....     14 41,660  
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 ............ 		    18 131,548  
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) .. 0 173,208 0
13Total. Add line 12, columns (b), (d), and (e)..................
13
173,208
(See worksheet in line 13 instructions to verify calculations.)
Part XV-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 XV-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 (2024)
Form 990-PF (2024)
Page 13
Part XVI
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.
right arrow right arrow
May the IRS discuss this return
with the preparer shown below?
See instructions.
Signature of officer or trustee Date Title
Paid Preparer Use Only Print/Type preparer's name Preparer's Signature Date Check if self-
employed right arrow		 PTIN
Firm's name Right Arrow
 Firm's EIN Right Arrow
Firm's address Right Arrow


 Phone no.
Form 990-PF (2024)
Additional Data


Software ID:  
Software Version:  


Form 990PF - Special Condition Description:
Special Condition Description

TY 2024 AccountingFeesSchedule
Name:
DOROTHY M OVERCASH CHARITABLE TRUST
 
FIRST BANK TRUSTEE
EIN:
54-6498083
Category Amount Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
ACCOUNTING FEES 1,355 678   677

TY 2024 InvestmentsCorpBondsSchedule
Name:
DOROTHY M OVERCASH CHARITABLE TRUST
 
FIRST BANK TRUSTEE
EIN:
54-6498083
Name of Bond End of Year Book Value End of Year Fair Market Value
50,000 SHS NETAPP INC 1.875% BOND 50,399 49,236
0/50,000 SHS LOWE'S COS INC 4.500% BOND 48,612 49,055
0/50,000 SHS PARKER-HANNIFIN CORP 4.500% BOND 49,467 49,298
0/5,000 SHS CSX CORP 4.250% BOND 49,040 48,957
0/25,000 SHS BRISTOL-MYERS SQUIBB CO 4.900% BOND 25,353 25,122
50,000 SHS MCDONALD'S CORP 1.450% BOND 49,889 48,949
25,000 SHS WASTE MANAGEMENT INC 4.875% BOND 24,533 25,120
50,000 SHS MOHAWK INDS INC 5.850% BOND 49,621 51,416
25,000 SHS INTEL CORP 4.875% BOND 25,130 24,872
50,000 SHS STARBUCKS CORP 4.750% BOND 49,547 50,124
50,000 SHS KEURIG DR PEPPER INC 4.417% BOND 49,930 49,908
50,000 SHS DOLLAR GENERAL CORP 4.150% BOND 51,513 49,679
50,000 SHS BOEING CO 2.500% BOND 50,666 49,739
25,000 SHS WALT DISNEY CO 2.200% BOND 25,941 23,346
50,000 SHS DOWDUPONT INC 4.493% BOND 50,978 49,875
25,000 SHS THERMO FISHER SCIENTIFIC 4.800% BOND 24,950 25,188

TY 2024 InvestmentsCorpStockSchedule
Name:
DOROTHY M OVERCASH CHARITABLE TRUST
 
FIRST BANK TRUSTEE
EIN:
54-6498083
Name of Stock End of Year Book Value End of Year Fair Market Value
350 SHS TREX COMPANY INC 33,190 24,161
100 SHS JP MORGAN CHASE & CO 13,804 23,971
150 SHS WORKDAY INC CL A 32,843 38,704
340 SHS AMAZON COM INC 16,351 74,593
300/225 SHS MICROSOFT CORP 11,854 94,838
150 SHS WATSCO INC 21,589 71,084
300 SHS INTERCONTINENTAL EXCHANGE INC 19,851 44,703
350 SHS DANAHER CORP 11,968 80,343
400/200 SHS MCCORMICK & CO 6,223 15,248
400/300 SHS SALESFORCE.COM 21,087 100,299
400 SHS AMETEK INC NEW 19,989 72,104
300 SHS APPLE INC 5,681 75,126
250/225 SHS ADOBE INC 16,894 100,053
350 SHS UNION PAC CORP COM 35,288 79,814
712 ROLLINS INC 16,800 33,001
0/100 SHS IDEXX LABS INC 45,314 41,344
0/75 SHS MEDPACE HOLDINGS INC 28,848 24,917
600 SHS ALPHABET INC CL A 24,754 113,580
0/125 SHS ZOETIS INC 22,807 20,366
200 SHS ECOLAB INC COM 8,874 46,864
150/100 SHS COSTCO WHOLESALE CORP NEW 15,879 91,627
2,000/1,500 SHS PURE STORAGE INC CL A 26,811 92,145
100/400 SHS CINTAS CORP 30,878 73,080
300 SHS DEXCOM 25,879 23,331

TY 2024 InvestmentsOtherSchedule2
Name:
DOROTHY M OVERCASH CHARITABLE TRUST
 
FIRST BANK TRUSTEE
EIN:
54-6498083
Category/ Item Listed at Cost or FMV Book Value End of Year Fair Market Value
1,364.30/888.787 SHS WILLIAM BLAIR EM MUTUAL FUND AT COST 14,851 19,225

TY 2024 TaxesSchedule
Name:
DOROTHY M OVERCASH CHARITABLE TRUST
 
FIRST BANK TRUSTEE
EIN:
54-6498083
Category Amount Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
FEDERAL EXCISE TAX 1,393 0   0