Form990-PF

Department of the Treasury
Internal Revenue Service

Return of Private Foundation
or Section 4947(a)(1) Trust Treated as Private Foundation
Do not enter social security numbers on this form as it may be made public.
Go to www.irs.gov/Form990PF for instructions and the latest information.
OMB No. 1545-0047
2025
Open to Public Inspection
For calendar year 2025, or tax year beginning 01 - 01 2025, and ending 12 - 31, 20 25
Name of foundation
SENECA TRAIL CHARITABLE FOUNDATION
 
Number and street (or P.O. box number if mail is not delivered to street address) PO BOX 563
 
Room/suite
City or town
LEWISBURG
State or province
WV
Country  
ZIP or foreign postal code
24901
A Employer identification number

81-4806941
B Telephone number (see instructions)

6813183535
C
G Check all that apply:

D 1. Foreign organizations, check here.............
2. Foreign organizations meeting the 85%
test, check here and attach computation ...
E
H Check type of organization:
F
I Fair market value of all assets at end
of year (from Part II, col. (c),
line 16)$10,847,264
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 .................
3 Interest on savings and temporary cash investments 2,413 2,413  
4 Dividends and interest from securities... 319,331 319,331  
5a Gross rents............      
b Net rental income or (loss)  
6a Net gain or (loss) from sale of assets not on line 10 123,667
b Gross sales price for all assets on line 6a 998,862
7 Capital gain net income (from Part IV, line 2)... 123,667
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)....... 255,306 255,306  
12 Total. Add lines 1 through 11........ 700,717 700,717  
Operating and Administrative Expenses 13 Compensation of officers, directors, trustees, etc. 28,000 5,600   22,400
14 Other employee salaries and wages......        
15 Pension plans, employee benefits.......        
16a Legal fees (attach schedule).........        
b Accounting fees (attach schedule)....... 4,000 800   3,200
c Other professional fees (attach schedule)....        
17 Interest...............        
18 Taxes (attach schedule) (see instructions)... 9,379 9,379    
19 Depreciation (attach schedule) and depletion... 127    
20 Occupancy.............. 9,320 1,864   7,456
21 Travel, conferences, and meetings.......        
22 Printing and publications..........        
23 Other expenses (attach schedule)....... 51,630 10,326   41,304
24 Total operating and administrative expenses.
Add lines 13 through 23.......... 102,456 27,969   74,360
25 Contributions, gifts, grants paid....... 635,403 635,403
26 Total expenses and disbursements. Add lines 24 and 25 ................ 737,859 27,969   709,763
27 Subtract line 26 from line 12:
a Excess of revenue over expenses and disbursements -37,142
b Net investment income (if negative, enter -0-) 672,748
c Adjusted net income (if negative, enter -0-)...  
For Paperwork Reduction Act Notice, see instructions.
Cat. No. 11289X Form 990-PF (2025)
Form 990-PF (2025)
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............. 325,632 536,365 536,635
2 Savings and temporary cash investments.........      
3 Accounts receivable  
Less: allowance for doubtful accounts        
4 Pledges receivable  
Less: allowance for doubtful accounts        
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)  
Less: allowance for doubtful accounts        
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)....... 6,031,154 Click to see attachment
List of Attached Documents:
// Content
7,104,992
8,493,925
c Investments—corporate bonds (attach schedule)....... 2,982,626 Click to see attachment
List of Attached Documents:
// Content
1,908,388
1,816,704
11 Investments—land, buildings, and equipment: basis  
Less: accumulated depreciation (attach schedule)        
12 Investments—mortgage loans.............      
13 Investments—other (attach schedule)..........      
14 Land, buildings, and equipment: basis 17,581
Less: accumulated depreciation (attach schedule) 13,064   Click to see attachment
List of Attached Documents:
// Content
4,517
 
15 Other assets (describe )      
16 Total assets (to be completed by all filers—see the
instructions. Also, see page 1, item I) 9,339,412 9,554,262 10,847,264
Liabilities 17 Accounts payable and accrued expenses.......... 550 2,542
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 )    
23 Total liabilities (add lines 17 through 22)......... 550 2,542
Net Assets or Fund Balances Foundations that follow FASB ASC 958, check here
and complete lines 24, 25, 29 and 30.
24 Net assets without donor restrictions........... 9,338,862 9,551,720
25 Net assets with donor restrictions............    
Foundations that do not follow FASB ASC 958, check here
and complete lines 26 through 30.
26 Capital stock, trust principal, or current funds........    
27 Paid-in or capital surplus, or land, bldg., and equipment fund    
28 Retained earnings, accumulated income, endowment, or other funds    
29 Total net assets or fund balances (see instructions)..... 9,338,862 9,551,720
30 Total liabilities and net assets/fund balances (see instructions). 9,339,412 9,554,262
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
9,338,862
2
Enter amount from Part I, line 27a .....................
2
-37,142
3
Other increases not included in line 2 (itemize) Click to see attachment
List of Attached Documents:
// Content
3
250,000
4
Add lines 1, 2, and 3 ..........................
4
9,551,720
5
Decreases not included in line 2 (itemize)
5
 
6
Total net assets or fund balances at end of year (line 4 minus line 5)—Part II, line 29, column (b) ..
6
9,551,720
Form 990-PF (2025)
Form 990-PF (2025)
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 JP MORGAN 100% US TREASURY P 2024-04-21 2025-04-21
b AMERICAN CAPITAL WORLD BOND P 2023-11-27 2025-04-10
c TRP INTL BOND P 2024-10-24 2025-03-25
d JP MORGAN 100% US TREASURY P 2024-04-01 2020-11-21
e FEDERATED INSTLY HI YLD BND P 2023-11-27 2025-10-22
VNG GROWTH INDEX P 2024-10-24 2025-06-23
JP MORGAN 100% US TREASURY P 2024-04-01 2020-11-21
ISH CR TL US BD P 2023-11-27 2025-10-22
BLACKROCK HIGH YIELD P 2020-05-22 2025-10-31
INVESCO INTL SM MID P 2025-04-04 2025-10-22
VNG FTSE DEV MKT P 2023-11-27 2025-04-10
BRIDGE BUILDER LARGE GROWTH P 2023-12-27 2025-06-23
BRIDGE BUILDER SMALL/ MID P 2025-04-04 2025-04-10
VNG EM MKT GV P 2023-11-27 2025-07-22
BRIDGE BUILDER LARGE VALUE P 2024-03-28 2025-06-23
BRIDGE BUILDER SMALL/ MID P 2025-04-04 2025-04-10
VNG MID CAP INX P 2024-04-15 2025-10-22
BRIDGE BUILDER SMALL/ MID GRW P 2017-05-19 2025-07-10
AMERICAN CAPITAL WORLD BOND P 2025-04-04 2025-04-10
VNG VALUE INDEX P 2023-11-27 2025-04-10
BRIDGE BUILDER INTL EQUITY P 2023-10-24 2025-06-23
FEDERATED INSTL HI-YLD P 2025-04-04 2025-10-22
VNG SML CAP P 2023-11-27 2025-07-22
DFA INTL SMALL COMPANY P 2023-10-24 2025-06-23
ISH CR TL US BD P 2024-12-05 2025-10-22
BRIDGE BUILDER LARGE GROWTH P 2024-09-30 2025-06-23
EV INCOME OF BOSTON P 2023-10-24 2025-07-10
VNG EM MKT GV BD P 2025-04-04 2025-07-22
BRIDGE BUILDER LARGE VALUE P 2024-09-30 2025-06-23
ISH CR TL US P 2017-05-19 2025-10-31
VNG MID CAP P 2025-07-22 2025-10-22
BRIDGE BUILDER SMALL/MID GRW P 2024-12-27 2025-06-23
ISH RSL 1000 P 2017-05-19 2025-06-23
VNG SML CAP IND P 2025-04-04 2025-07-22
DFA INTL SMALL COMPANY P 2025-03-28 2025-06-23
ISH RSL 2000 VAL P 2017-05-19 2025-07-10
INVESCO INTL SM MID P 2023-11-27 2025-10-22
ISH RS MD-C P 2024-10-24 2025-06-23
ISH COR MSCI P 2017-05-19 2025-03-25
BRIDGE BUILDER SMALL/ MID GREW P 2023-11-27 2025-04-10
EV INCOME OF BOSTON R6 P 2025-03-28 2025-07-10
TRP INTL BOND P 2022-11-16 2025-03-25
BRIDGE BUILDER SMALL/ MID VALUE P 2023-11-27 2025-04-10
ISH RSL 2000 VAL P 2024-10-24 2025-07-10
VNG VALUE INDEX P 2018-07-23 2025-06-23
(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 53,980   54,001 -21
b 10,207   10,067 140
c 1,658   1,675 -17
d 57,971   57,982 -11
e 11,743   11,102 641
14,272   13,242 1,030
74,109   74,121 -12
9,709   9,210 499
45,379   45,811 -432
12,953   12,959 -6
13,173   12,590 583
340   294 46
872   983 -111
11,400   10,899 501
915   915  
4,018   4,652 -634
3,802   3,131 671
49,128   36,068 13,060
1,657   1,647 10
13,970   12,353 1,617
26,694   20,965 5,729
711   704 7
25,006   19,823 5,183
5,938   4,350 1,588
202   198 4
13,985   13,945 40
114,105   119,650 -5,545
521   519 2
16,127   15,928 199
73,683   80,574 -6,891
11,990   11,650 340
727   742 -15
48,857   19,729 29,128
243   204 39
59   53 6
121,494   61,490 60,004
11,851   11,268 583
4,937   4,879 58
55,309   43,339 11,970
10,379   9,938 441
6,694   6,639 55
37,653   37,970 -317
7,776   8,252 -476
3,810   3,237 573
8,855   5,447 3,408
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       -21
b       140
c       -17
d       -11
e       641
      1,030
      -12
      499
      -432
      -6
      583
      46
      -111
      501
       
      -634
      671
      13,060
      10
      1,617
      5,729
      7
      5,183
      1,588
      4
      40
      -5,545
      2
      199
      -6,891
      340
      -15
      29,128
      39
      6
      60,004
      583
      58
      11,970
      441
      55
      -317
      -476
      573
      3,408
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 2 123,667
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 1,536
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 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 9,351
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  
3 Add lines 1 and 2........................... 3 9,351
4 Subtitle A (income) tax (domestic section 4947(a)(1) trusts and taxable foundations only. Others enter -0-) 4  
5 Tax based on investment income. Subtract line 4 from line 3. If zero or less, enter -0- ..... 5 9,351
6 Credits/Payments:
a 2025 estimated tax payments and 2024 overpayment credited to 2025 6a 6,836
b Exempt foreign organizations—tax withheld at source...... 6b  
c Tax paid with application for extension of time to file (Form 8868)... 6c  
d Backup withholding erroneously withheld .......... 6d  
7 Total credits and payments. Add lines 6a through 6d.............. 7 6,836
8 Enter any penalty for underpayment of estimated tax. Check here if Form 2220 is attached. Click to see attachment
List of Attached Documents:
// Content
8 27
9 Tax due. If the total of lines 5 and 8 is more than line 7, enter amount owed....... 9 2,542
10 Overpayment. If line 7 is more than the total of lines 5 and 8, enter the amount overpaid... 10  
11 Enter the amount of line 10 to be: Credited to 2026 estimated tax   Refunded 11  
For Refunded amount, also complete and attach Form 8050. See instructions.
Form 990-PF (2025)
Form 990-PF (2025)
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. $   (2) On foundation managers.$  
e
Enter the reimbursement (if any) paid by the foundation during the year for political expenditure tax imposed
on foundation managers.$  
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)
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 2025 or the taxable year beginning in 2025? 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 addressN/A
14
The books are in care ofVICKI DOVE Telephone no. (681) 318-3535

Located at2947 JEFFERSON STREET NORTHLEWISBURGWV ZIP+424901
15
Section 4947(a)(1) nonexempt charitable trusts filing Form 990-PF in lieu of Form 1041 —check here .........
and enter the amount of tax-exempt interest received or accrued during the year ........
15
 
16 At any time during calendar year 2025, 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
Form 990-PF (2025)
Form 990-PF (2025)
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 ........
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 2025? .............
1d
 
 
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 2025, did the foundation have any undistributed income (Part XII, lines 6d
and 6e) for tax year(s) beginning before 2025?....................
2a
 
No
If "Yes," list the years 20, 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.
20, 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 2025 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 Form 4720, Schedule C, to determine
if the foundation had excess business holdings in 2025.).....................
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 2025? ..
4b
 
No
Form 990-PF (2025)
Form 990-PF (2025)
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 .........
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
JANET B TURNER PRESIDENT
000.00
9,000 0 0
PO BOX 345
LEWISBURG,WV24901
CATHERINE HILL VICE PRESIDE
000.00
9,000 0 0
254 LEONARD CORDOVA TRAIL
RENICK,WV24966
VICKI DOVE TREASURER
000.00
10,000 0 0
542 MAYAPPLE TRAIL
LEWISBURG,WV24901
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...................  
Form 990-PF (2025)
Form 990-PF (2025)
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 arrow  
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  
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 N/A  
2  
All other program-related investments. See instructions.
3  
Total. Add lines 1 through 3.........................  
Form 990-PF (2025)
Form 990-PF (2025)
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
8,998,220
b
Average of monthly cash balances.......................
1b
332,731
c
Fair market value of all other assets (see instructions)................
1c
0
d
Total (add lines 1a, 1b, and 1c).......................
1d
9,330,951
e
Reduction claimed for blockage or other factors reported on lines 1a and
1c (attach detailed explanation) .............
1e
 
2
Acquisition indebtedness applicable to line 1 assets..................
2
 
3
Subtract line 2 from line 1d.........................
3
9,330,951
4
Cash deemed held for charitable activities. Enter 1.5% (0.015) of line 3 (for greater amount, see
instructions) .............................
4
139,964
5
Net value of noncharitable-use assets. Subtract line 4 from line 3. ............
5
9,190,987
6
Minimum investment return. Enter 5% (0.05) of line 5 ................
6
459,549
Part X
Distributable Amount (see instructions) (Section 4942(j)(3) and (j)(5) private operating foundations and certain foreign organizations check here and do not complete this part.)
1
Minimum investment return from Part IX, line 6..................
1
459,549
2a
Tax on investment income for 2025 from Part V, line 5 .......
2a
9,351
b
Income tax for 2025. (This does not include the tax from Part V.) ...
2b
 
c
Add lines 2a and 2b............................
2c
9,351
3
Distributable amount before adjustments. Subtract line 2c from line 1............
3
450,198
4
Recoveries of amounts treated as qualifying distributions................
4
 
5
Add lines 3 and 4............................
5
450,198
6
Deduction from distributable amount (see instructions) .................
6
 
7
Distributable amount as adjusted. Subtract line 6 from line 5. Enter here and on Part XII, line 1 ...
7
450,198
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, line 26, column (d) ..........
1a
709,763
b
Program-related investments—total from Part VIII-B..................
1b
 
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
709,763
Form 990-PF (2025)
Form 990-PF (2025)
Page 9
Part XII
Undistributed Income (see instructions)
(a)
Corpus
(b)
Years prior to 2024
(c)
2024
(d)
2025
1 Distributable amount for 2025 from Part X, line 7 450,198
2 Undistributed income, if any, as of the end of 2025:
a Enter amount for 2024 only.......  
b Total for prior years:20 , 20, 20  
3 Excess distributions carryover, if any, to 2025:
a From 2020......  
b From 2021...... 113,735
c From 2022......  
d From 2023......  
e From 2024......  
f Total of lines 3a through e ........ 113,735
4Qualifying distributions for 2025 from Part
XI, line 4: $ 709,763
a Applied to 2024, but not more than line 2a  
b Applied to undistributed income of prior years
(Election required—see instructions) .....
 
c Treated as distributions out of corpus (Election
required—see instructions) ........
 
d Applied to 2025 distributable amount..... 450,198
e Remaining amount distributed out of corpus 259,565
5 Excess distributions carryover applied to 2025.    
(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 5 373,300
b Prior years’ undistributed income. Subtract
line 4b from line 2b ..........
 
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......
 
d Subtract line 6c from line 6b. Taxable amount
—see instructions ...........
 
e Undistributed income for 2024. Subtract line
4a from line 2a. Taxable amount—see
instructions .............
 
f Undistributed income for 2025. Subtract
lines 4d and 5 from line 1. This amount must
be distributed in 2026 ..........
0
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) .......
 
8 Excess distributions carryover from 2020 not
applied on line 5 or line 7 (see instructions) ...
 
9 Excess distributions carryover to 2026.
Subtract lines 7 and 8 from line 6a ......
373,300
10 Analysis of line 9:
a Excess from 2021 .... 113,735
b Excess from 2022 ....  
c Excess from 2023 ....  
d Excess from 2024 ....  
e Excess from 2025 .... 259,565
Form 990-PF (2025)
Form 990-PF (2025)
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 2025, enter the date of the ruling ......
 
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) 2025 (b) 2024 (c) 2023 (d) 2022
         
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, 3b, or 3c 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 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, 2b, 2c, and 2d. See instructions
aThe name, address, and telephone number or e-mail address of the person to whom applications should be addressed:
VICKI DOVE
PO BOX 563
LEWISBURG,WV24901
(681) 318-3535
bThe form in which applications should be submitted and information and materials they should include:
LETTER REQUESTS WITH DETAILED EXPLANATION OF WHAT GRANT IS NEEDED FOR.
cAny submission deadlines:
LETTER REQUESTS ACCEPTED ANYTIME WITH DETAILED EXPLANATION OF WHAT GRANT IS NEEDED FOR.
dAny restrictions or limitations on awards, such as by geographical areas, charitable fields, kinds of institutions, or other
factors:
NONPROFIT ORGANIZATIONS AND QUALIFYING INDIVIDUALS OF THE GREATER GREENBRIER VALLEY AREA OF WEST VIRGINIA.
Form 990-PF (2025)
Form 990-PF (2025)
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

ALDERSON PUBLIC LIBRARY

115 WALNUT AVENUE
ALDERSON,WV24910
    CHILD FURNITURE 10,000

APPALACHIAN HEADWATERS

PO BOX 468
LEWISBURG,WV24901
    INSTRUCTOR, ROOM & BOARD 3,020

COMMUNITIES IN SCHOOLS

PO BOX 1188
LEWISBURG,WV24901
    PROGRAMS 23,000

FAMILY REFUGE CENTER

PO BOX 249
LEWISBURG,WV24901
    YS, SHELTER OUTREACH 15,000

GATWAY INDUSTRIES

787 EDGAR AVENUE
RONCEVERTE,WV24970
    TURF 15,000

GEHS BAND BOOSTERS

PO BOX 1336
LEWISBURG,WV24901
    PEARL HARB PLUS MATCH 23,000

GEHS FFA CHAPTER

273 SPARTAN LANE
LEWISBURG,WV24901
    IRELAND TRIP 4,000

GEHS FOOTBALL

273 SPARTAN LANE
LEWISBURG,WV24901
    WEIGHT EQUIPMENT 15,000

GEHS PROJECT GRADUATION

PO BOX 1429
LEWISBURG,WV24901
    GRAND PRIZE 2,025

GREENBRIER CO SCHOOL NURSE

653 CHURCH STREET
LEWISBURG,WV24901
    MEDICAL SUPPLIES 5,000

GREENBRIER COUNTY PUBLIC LIBRARY

152 ROBERT MCCORMICK DRIV
LEWISBURG,WV24901
    PROGRAMMING 12,000

GREENBRIER HISTORICAL SOCIETY

814 WASHINGTON ST E
LEWISBURG,WV24901
    HIDDEN HISTORY PROJECT 35,000

GREENBRIER HUMANE SOCIETY

151 HOLLIDAY LANE
LEWISBURG,WV24901
    MEDICAL SUPPLIES 50,000

GREENBRIER RIVER TRAIL FOUNDATION

PO BOX 203
MARLINTON,WV24954
    BRIDGE CONSTRUCTION 25,000

GREENBRIER WEST ATHLETICS

278 CAVALIER
CHARMCO,WV25958
    SAFETY GEAR 25,000

GWHS & WGMS LIBRARIES

349 OAK BRANCH LANE
CALDWELL,WV24925
    CATALOG 6,719

GWHS SIGN LANGUAGE

278 CAVALIER DRIVE
CHARMCO,WV25958
    PROFESSIONAL DEVELOPMENT PLUS MATCH 5,360

LEWISBURG LITERACY FESTIVAL

905 WASHINGTON ST W
SUITE D
LEWISBURG,WV24901
    FEES 5,000

MOUNTAIN STATE MAVERICKS

904 POCA AVENUE
RONCEVERTE,WV24970
    UNIFORMS, TRAVEL FEES 3,000

MOUNTAINEER HORSESHOE LEAGUE

189 TAYLOR STREET
RONCEVERTE,WV24970
    PRIZES 6,000

ORGAN CAVE COMMUNITY CTY

521 HOKES MILL ROAD
RONCEVERTE,WV24970
    ROOF 35,316

RAIC

PO BOX 282
RUPERT,WV25984
    SHOWER/ LAUNDRY AREA 42,000

RENICK COMMUNITY CENTER

217 HUFF STREET
RENICK,WV24966
    HANDICAP SHELTER 32,600

RONCEVERTE ELEM ARCHERY TEAM

879 ROCK HILL ROAD
RONCEVERTE,WV24970
    MEALS AND ROOMS 8,100

RONCEVERTE ELEMENTARY

879 ROCKY HILL ROAD
RONCEVERTE,WV24970
    SANTA'S WORKSHOP 5,000

RONCEVERTE LIONS CLUB

212 MONROE AVENUE
RONCEVERTE,WV24970
    REPAIRS 37,083

RONCEVERTE RIVER FESTIVAL

PO BOX 435
RONCEVERTE,WV24970
    STORAGE BUILDING 7,000

RUPERT PUBLIC LIBRARY

PO BOX 578
RUPERT,WV25984
    AUDIT, UTILTIES, PROGRAMS 11,000

SHEPHERDS CENTER GBR VALLEY

PO BOX 54
LEWISBURG,WV24901
    SUPPORT PROGRAMS 25,000

SMOOT ELEMENTARY SCHOOL

223 SMOOT SCHOOL ROAD
SMOOT,WV24977
    PRODIGY, MATH & READING 3,180

WELLSPRING

524 NICHOLAS ST
RUPERT,WV25984
    DAY HAVEN PROGRAM 25,000

WESTERN GREENBRIER AGR CLUB

315 TIMBERWOLF DRIVE
CRAWLEY,WV24931
    SUPPLIES 2,000

WESTERN GREENBRIER CAREER & TECH

315 TIMBERWOLF DRIVE
CRAWLEY,WV24931
    SOFTWARE/ SUPPLIES 1,000

WESTERN GREENBRIER LITTLE LEAGUE

PO BOX 99
RAINELLE,WV25962
    SUPPLIES 16,500

WESTERN GREENBRIER YOUTH BASEBALL

327 COMMUNITY DRIVE
RUPERT,WV25984
    FIELD COMPLETION 87,500

WGMS

315 TIMBERWOLF DRIVE
RUPERT,WV25984
    STUDENT INCENTIVE 5,000

YESHUA'S HEARTH INC

349 OAK BRANCH LANE
CALDWELL,WV24925
    TRAILER 4,000
Total ................................. 3a 635,403
bApproved for future payment
Total ................................. 3b  
Form 990-PF (2025)
Form 990-PF (2025)
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 ...........
    14 2,006 407
4 Dividends and interest from securities ....         319,331
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 .....     14 255,306  
8 Gain or (loss) from sales of assets other than
inventory ............
    18 123,667  
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) ..   380,979 319,738
13Total. Add line 12, columns (b), (d), and (e)..................
13
700,717
(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 (2025)
Form 990-PF (2025)
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.
May the IRS discuss this return
with the preparer shown below?
See instructions.
Signature of officer or trustee Date Title
Paid Preparer Use Only Preparer's name Preparer's Signature Date Check if self-
employed
PTIN
Firm's name
Firm's EIN
Firm's address


Phone no.
Form 990-PF (2025)
Additional Data


Software ID:  
Software Version:  


Form 990PF - Special Condition Description:
Special Condition Description

TY 2025 AccountingFeesSchedule
Name:
SENECA TRAIL CHARITABLE FOUNDATION
EIN:
81-4806941
Category Amount Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
ACCOUNTING 4,000 800   3,200

Note: To capture the full content of this document, please select landscape mode (11" x 8.5") when printing.

TY 2025 DepreciationSchedule
Name:
SENECA TRAIL CHARITABLE FOUNDATION
EIN:
81-4806941
Description of Property Date Acquired Cost or Other Basis Prior Years' Depreciation Computation Method Rate /
Life (# of years)
Current Year's Depreciation Expense Net Investment Income Adjusted Net Income Cost of Goods Sold Not Included
2 FILING CABINETS 2017-09-04 1,787 1,787 200DB 7.0000        
9 OFFICE CHAIRS 2017-09-14 1,587 1,587 200DB 7.0000        
COMPUTER 2017-10-13 3,929 3,929 200DB 5.0000        
PRINTER 2017-11-07 2,500 2,500 200DB 5.0000        
CONFERENCE TABLE 2017-11-16 1,887 1,887 200DB 7.0000        
FILING CABINET 2017-12-15 1,247 1,247 200DB 7.0000        
NEW COMPUTER 2025-12-08 1,644   S/L 5.0000 27      
COPIER 2025-11-03 3,000   S/L 5.0000 100      

TY 2025 InvestmentsCorpBondsSchedule
Name:
SENECA TRAIL CHARITABLE FOUNDATION
EIN:
81-4806941
Name of Bond End of Year Book Value End of Year Fair Market Value
CORPORATE BONDS 1,908,388 1,816,704

TY 2025 InvestmentsCorpStockSchedule
Name:
SENECA TRAIL CHARITABLE FOUNDATION
EIN:
81-4806941
Name of Stock End of Year Book Value End of Year Fair Market Value
CORPORATE STOCKS 7,104,992 8,493,925

TY 2025 LandEtcSchedule2
Name:
SENECA TRAIL CHARITABLE FOUNDATION
EIN:
81-4806941
Category / Item Cost / Other Basis Accumulated Depreciation Book Value End of Year Fair Market Value
BUILDLINGS 17,581 13,064 4,517  


TY 2025 OtherExpensesSchedule
Name:
SENECA TRAIL CHARITABLE FOUNDATION
EIN:
81-4806941
Description Revenue and Expenses per Books Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
EXPENSES        
OFFICE EXPENSE 4,833 967   3,866
BROKERAGE FEES 40,799 8,160   32,639
CONTRACT LABOR 4,240 848   3,392
INSURANCE EXPENSE 1,497 299   1,198
MEALS 59 12   47
PENALTIES 202 40   162


TY 2025 OtherIncomeSchedule2
Name:
SENECA TRAIL CHARITABLE FOUNDATION
EIN:
81-4806941
Description Revenue And Expenses Per Books Net Investment Income Adjusted Net Income
CAPITAL GAIN DIVIDENDS 255,306 255,306  


TY 2025 OtherIncreasesSchedule
Name:
SENECA TRAIL CHARITABLE FOUNDATION
EIN:
81-4806941
Description Amount
ADDITIONAL CONTRIBUTION 250,000


TY 2025 OtherLiabilitiesSchedule
Name:
SENECA TRAIL CHARITABLE FOUNDATION
EIN:
81-4806941
Description Beginning of Year - Book Value End of Year - Book Value
FEDERAL INCOME TAX PAYABLE    


TY 2025 TaxesSchedule
Name:
SENECA TRAIL CHARITABLE FOUNDATION
EIN:
81-4806941
Category Amount Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
FEDERAL INCOME TAXES 9,379 9,379