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 05 - 01 2025, and ending 04 - 30, 20 26
Name of foundation
WILSON J NEAR SR & RUTH J NEAR MEM TR XXX2640
 
Number and street (or P.O. box number if mail is not delivered to street address) 1150 PITTSFORD-VICTOR ROAD
  Room/suite
City or town
PITTSFORD
State or province
NY
Country  
ZIP or foreign postal code
14534
A Employer identification number

30-6609372
B Telephone number (see instructions)

5853946113
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)$7,149,203J 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 905 905  
4 Dividends and interest from securities... 208,647 208,647  
5a Gross rents............      
b Net rental income or (loss)  
6a Net gain or (loss) from sale of assets not on line 10 162,201
b Gross sales price for all assets on line 6a 1,234,126
7 Capital gain net income (from Part IV, line 2)... 162,201
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)....... Click to see attachment
List of Attached Documents:
// Content
44 44  
12 Total. Add lines 1 through 11........ 371,797 371,797  
Operating and Administrative Expenses 13 Compensation of officers, directors, trustees, etc. 35,139 14,056   21,083
14 Other employee salaries and wages......   0 0 0
15 Pension plans, employee benefits.......   0 0  
16a Legal fees (attach schedule).........       0
b Accounting fees (attach schedule).......        
c Other professional fees (attach schedule)....       0
17 Interest...............       0
18 Taxes (attach schedule) (see instructions)... Click to see attachment
List of Attached Documents:
// Content
12,066 4,101   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)....... Click to see attachment
List of Attached Documents:
// Content
860 10   850
24 Total operating and administrative expenses.
Add lines 13 through 23.......... 48,065 18,167 0 21,933
25 Contributions, gifts, grants paid....... 307,676 307,676
26 Total expenses and disbursements. Add lines 24 and 25 ................ 355,741 18,167 0 329,609
27 Subtract line 26 from line 12:
a Excess of revenue over expenses and disbursements 16,056
b Net investment income (if negative, enter -0-) 353,630
c Adjusted net income (if negative, enter -0-)... 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.............      
2 Savings and temporary cash investments......... 116,920 71,026 71,026
3 Accounts receivable  
Less: allowance for doubtful accounts     0 0
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 0      
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)....... 1,310,049 Click to see attachment
List of Attached Documents:
// Content
1,289,827 		2,054,000
c Investments—corporate bonds (attach schedule).......      
11 Investments—land, buildings, and equipment: basis  
Less: accumulated depreciation (attach schedule)        
12 Investments—mortgage loans.............      
13 Investments—other (attach schedule).......... 4,207,801 Click to see attachment
List of Attached Documents:
// Content
4,289,972 		5,024,177
14 Land, buildings, and equipment: basis  
Less: accumulated depreciation (attach schedule)        
15 Other assets (describe )      
16 Total assets (to be completed by all filers—see the
instructions. Also, see page 1, item I) 5,634,770 5,650,825 7,149,203
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 )    
23 Total liabilities (add lines 17 through 22).........   0
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...........    
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........ 5,634,770 5,650,825
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)..... 5,634,770 5,650,825
30 Total liabilities and net assets/fund balances (see instructions). 5,634,770 5,650,825
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
5,634,770
2
Enter amount from Part I, line 27a .....................
2
16,056
3
Other increases not included in line 2 (itemize)
3
0
4
Add lines 1, 2, and 3 ..........................
4
5,650,826
5
Decreases not included in line 2 (itemize) Click to see attachment
List of Attached Documents:
// Content
5
1
6
Total net assets or fund balances at end of year (line 4 minus line 5)—Part II, line 29, column (b) ..
6
5,650,825
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 186. ABBOTT LABORATORIES   2019-09-24 2025-10-24
b 179. ADOBE SYS INC.   2025-10-24 2025-12-22
c 184. ADVANCED MICRO DEVICES   2024-10-16 2025-12-22
d 34. AIR PRODUCTS & CHEMICALS INC   2019-09-24 2025-10-24
e 6. ALLSTATE CORP   2024-10-16 2025-10-24
179. AMERICAN WATER WORKS COMPANY   2024-12-26 2025-10-24
28. AMGEN   2025-04-03 2025-10-24
72. AMGEN   2019-09-24 2025-10-24
135. AUTODESK, INC.   2025-10-24 2025-12-22
52. BANK AMER CORP   2024-10-16 2025-10-24
6. BLACKROCK INC.   2019-09-24 2025-10-24
400. BRISTOL MYERS SQUIBB CO   2025-04-03 2025-10-24
138. CIGNA GROUP   2025-10-24 2025-12-22
3. CARLISLE COS INC   2019-09-24 2025-10-24
69. CHEVRON CORPORATION     2025-10-24
16. CISCO SYS INC   2024-10-16 2025-10-24
94. CLOROX CO   2024-10-16 2025-10-24
350. COCA COLA CO   2025-04-03 2025-10-24
164. CONSTELLATION BRANDS INC CL A   2025-10-24 2025-12-22
43. DUPONT DE NEMOURS INC   2024-10-16 2025-10-24
284. DUPONT DE NEMOURS INC     2025-12-22
550. ENBRIDGE INC   2025-04-03 2025-10-24
23. EXXON MOBIL CORP   2024-10-16 2025-10-24
16. FACEBOOK     2025-10-24
6. HOME DEPOT INC   2019-09-24 2025-10-24
73. J P MORGAN CHASE & CO     2025-10-24
2. MASTERCARD INC CL A   2019-09-24 2025-10-24
4. MCDONALDS CORP   2024-10-16 2025-10-24
50. MERCK & CO INC   2024-10-16 2025-10-24
250. MERCK & CO INC   2024-10-16 2025-12-22
50. MICROSOFT CORP   2019-09-24 2025-12-22
116. NVIDIA CORP.   2024-10-16 2025-10-24
214. NVIDIA CORP.   2024-10-16 2025-12-22
424. O'REILLY AUTOMOTIVE INC NEW COM   2021-03-16 2025-10-24
986. PFIZER INC   2024-10-16 2025-10-24
64. PROCTER & GAMBLE CO   2019-09-24 2025-10-24
142. QNITY ELECTRONICS INC     2025-12-22
128. RTX CORP   2024-10-16 2025-10-24
260. SALESFORCE.COM   2025-10-24 2026-02-03
185. SAP AG   2024-10-16 2025-10-24
37. SCHLUMBERGER LTD   2025-10-24 2025-12-22
708. SCHLUMBERGER LTD   2024-10-16 2025-12-22
160. SCHWAB CHARLES CORP   2024-10-16 2025-10-24
953. SCHWAB FUNDAMENTAL INTL EQUITY ETF     2025-10-24
475. SKYWORKS SOLUTIONS, INC.   2024-10-16 2025-10-24
2. SNAP-ON INC.   2019-09-24 2025-10-24
200. SOUTHERN CO   2025-04-14 2025-10-24
70. STRYKER CORP     2025-10-24
166. SYSCO CORP   2024-10-16 2025-10-24
104. TJX COS INC NEW   2019-09-24 2025-10-24
51. THERMO FISHER SCIENTIFIC, INC.   2019-09-24 2025-10-24
291.323 VANGUARD EMERGING MRKTS INDEX ADMIRAL   2024-10-16 2025-10-24
25.002 VANGUARD MID-CAP INDEX FD ADMIRAL SHS   2019-10-10 2025-10-24
568.906 VANGUARD GROWTH INDEX ADMIRAL FUND   2024-12-11 2025-10-24
13.888 VANGUARD SMALL CAP INDEX FD ADMIRAL SHS   2020-07-14 2025-10-24
133. ACCENTURE PLC   2025-10-24 2026-02-03
133. ACCENTURE PLC   2020-04-02 2026-02-03
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(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 23,667   15,618 8,049
b 63,926   63,566 360
c 39,410   28,864 10,546
d 8,642   7,512 1,130
e 1,161   1,165 -4
25,433   22,509 2,924
8,197   8,650 -453
21,077   14,260 6,817
40,537   42,119 -1,582
2,727   2,234 493
6,826   2,697 4,129
17,436   23,654 -6,218
37,836   42,042 -4,206
1,023   434 589
10,792   10,224 568
1,127   895 232
11,025   15,312 -4,287
24,483   25,576 -1,093
23,099   22,980 119
3,488   3,671 -183
11,748   9,178 2,570
25,743   25,091 652
2,657   2,779 -122
11,772   7,925 3,847
2,317   1,380 937
21,857   14,623 7,234
1,154   553 601
1,222   1,252 -30
4,382   5,516 -1,134
26,047   27,580 -1,533
24,268   7,028 17,240
21,440   15,748 5,692
39,243   29,052 10,191
41,687   13,664 28,023
24,325   29,402 -5,077
9,772   7,929 1,843
11,641   13,151 -1,510
23,040   16,078 6,962
51,011   66,455 -15,444
50,315   42,363 7,952
1,412   1,351 61
27,021   30,826 -3,805
15,183   11,590 3,593
41,975   29,853 12,122
35,641   46,920 -11,279
688   309 379
19,205   18,332 873
26,699   12,345 14,354
12,918   12,628 290
14,788   5,830 8,958
29,147   14,921 14,226
13,319   11,493 1,826
9,130   5,094 4,036
143,387   125,000 18,387
1,722   969 753
32,158   32,940 -782
32,158   20,795 11,363
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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       8,049
b       360
c       10,546
d       1,130
e       -4
      2,924
      -453
      6,817
      -1,582
      493
      4,129
      -6,218
      -4,206
      589
      568
      232
      -4,287
      -1,093
      119
      -183
      2,570
      652
      -122
      3,847
      937
      7,234
      601
      -30
      -1,134
      -1,533
      17,240
      5,692
      10,191
      28,023
      -5,077
      1,843
      -1,510
      6,962
      -15,444
      7,952
      61
      -3,805
      3,593
      12,122
      -11,279
      379
      873
      14,354
      290
      8,958
      14,226
      1,826
      4,036
      18,387
      753
      -782
      11,363
       
       
       
       
       
       
       
       
       
       
       
       
       
       
       
       
       
       
       
       
       
       
       
       
       
       
       
       
       
       
       
       
       
       
       
       
       
       
       
       
       
       
       
       
       
       
       
       
       
       
       
       
       
       
       
       
       
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 2 162,201
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 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 4,915
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 4,915
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 4,915
6 Credits/Payments:
a 2025 estimated tax payments and 2024 overpayment credited to 2025 6a 2,065
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  
7 Total credits and payments. Add lines 6a through 6d.............. 7 2,065
8 Enter any penalty for underpayment of estimated tax. Check here if Form 2220 is attached. 8 107
9 Tax due. If the total of lines 5 and 8 is more than line 7, enter amount owed....... 9 2,957
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 tax0 Refunded 11 0
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)
NY
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
Yes
 
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 ofCANANDAIGUA NATIONAL BANK & TRUST Telephone no. (585) 394-6113

Located at1150 PITTSFORD VICTOR RDPITTSFORDNY ZIP+414534
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)
Yes
 
(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
 
No
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
 
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 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
CANANDAIGUA NATIONAL BANK TR CO SUCCESSOR TTEE
1 		35,139    
1150 PITTSFORD VICTOR RD
PITTSFORD,NY14534
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................... 0
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 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  
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.........................  
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
6,745,929
b
Average of monthly cash balances.......................
1b
94,179
c
Fair market value of all other assets (see instructions)................
1c
0
d
Total (add lines 1a, 1b, and 1c).......................
1d
6,840,108
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
6,840,108
4
Cash deemed held for charitable activities. Enter 1.5% (0.015) of line 3 (for greater amount, see
instructions) .............................
4
102,602
5
Net value of noncharitable-use assets. Subtract line 4 from line 3. ............
5
6,737,506
6
Minimum investment return. Enter 5% (0.05) of line 5 ................
6
336,875
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
336,875
2a
Tax on investment income for 2025 from Part V, line 5 .......
2a
4,915
b
Income tax for 2025. (This does not include the tax from Part V.) ...
2b
 
c
Add lines 2a and 2b............................
2c
4,915
3
Distributable amount before adjustments. Subtract line 2c from line 1............
3
331,960
4
Recoveries of amounts treated as qualifying distributions................
4
0
5
Add lines 3 and 4............................
5
331,960
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
331,960
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
329,609
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
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 XII, line 4. .......
4
329,609
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 7 331,960
2 Undistributed income, if any, as of the end of 2025:
a Enter amount for 2024 only....... 0
b Total for prior years:20 , 20, 20 0
3 Excess distributions carryover, if any, to 2025:
a From 2020...... 0
b From 2021...... 18,330
c From 2022...... 45,280
d From 2023...... 0
e From 2024...... 8,834
f Total of lines 3a through e ........ 72,444
4Qualifying distributions for 2025 from Part
XI, line 4: $ 329,609
a Applied to 2024, but not more than line 2a 0
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 2025 distributable amount..... 329,609
e Remaining amount distributed out of corpus 0
5 Excess distributions carryover applied to 2025. 2,351 2,351
(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 70,093
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 2024. Subtract line
4a from line 2a. Taxable amount—see
instructions ............. 		0
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) ....... 		0
8 Excess distributions carryover from 2020 not
applied on line 5 or line 7 (see instructions) ... 		0
9 Excess distributions carryover to 2026.
Subtract lines 7 and 8 from line 6a ...... 		70,093
10 Analysis of line 9:
a Excess from 2021 .... 15,979
b Excess from 2022 .... 45,280
c Excess from 2023 .... 0
d Excess from 2024 .... 8,834
e Excess from 2025 ....  
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 email address of the person to whom applications should be addressed:
bThe form in which applications should be submitted and information and materials they should include:
cAny submission deadlines:
dAny restrictions or limitations on awards, such as by geographical areas, charitable fields, kinds of institutions, or other
factors:
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

Westminster Presbyterian Church
c/o Melanie Toole
17 WILLIAM ST
Auburn,NY13021 		N/A   MINISTER COMPENSATION & 153,838

Faatz Crofut Home for the Elderly
c/o Mr John Latanyshyn
46 GRANT AVE
Auburn,NY13021 		N/A   UNRESTRICTED - GENERAL 76,919

Young Mens Christian Assoc & Womens Educ
c/o Mr Michael Barrigar
27 WILLIAM ST
Auburn,NY13021 		N/A   UNRESTRICTED - GENERAL 76,919
Total ................................. 3a 307,676
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 ........... 		    14 905  
4 Dividends and interest from securities ....     14 208,647  
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 ............ 		    18 162,201  
9 Net income or (loss) from special events:          
10 Gross profit or (loss) from sales of inventory          
11 Other revenue:
aSEC 897 CAP GAIN 		    1 44  
b
c
d
e
12 Subtotal. Add columns (b), (d), and (e) ..   371,797  
13Total. Add line 12, columns (b), (d), and (e)..................
13
371,797
(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 InvestmentsCorpStockSchedule
Name:
WILSON J NEAR SR & RUTH J NEAR MEM TR XXX2640
EIN:
30-6609372
Name of Stock End of Year Book Value End of Year Fair Market Value
ABBOTT LABORATORIES 11,672 12,620
AIR PRODUCTS & CHEMICALS INC 11,378 12,302
ALPHABET INC CLASS C 22,173 151,630
AMAZON COM INC 43,591 90,385
AMERICAN TOWER COM REIT 35,526 28,503
AMGEN INC.    
APPLE INC 31,277 69,466
BANK AMER CORP 32,962 58,913
BLACKROCK INC 14,386 34,099
BRISTOL-MYERS SQUIBB CO.    
CARLISLE COS INC 12,273 33,750
CHEVRON CORPORATION 18,181 25,324
CISCO SYSTEMS 41,909 78,141
CATERPILLAR IN 29,198 44,506
CVS HEALTH CORP    
DIGITAL RLTY TR INC 18,535 28,333
DUPONT DE NEMOURS INC    
EXXON-MOBIL CORP 14,683 28,705
ECOBAL INC 33,376 32,575
GOLDMAN SACHS GROUP INC 13,749 57,274
HOME DEPOT INC 20,234 28,934
GENERAL DYNAMICS CORP 34,470 34,430
HCA HEALTHCARE 46,974 45,183
JP MORGAN CHASE & CO 17,034 45,732
JOHNSON & JOHNSON 36,344 40,224
LOCKHEED MARTIN CORP COM 25,554 32,114
MASTERCARD INC CL A 19,638 35,707
MICROSOFT CORPORATION 18,274 53,011
MORGAN STANLEY DEAN WITTER & C 35,936 38,118
NEXTERA ENERGY INC 32,798 49,821
NUCOR CORP 32,747 45,058
PEPSICO INC 31,569 34,551
PROCTER & GAMBLE CO 8,177 9,708
PRUDENTIAL FINANCIAL INC    
SNAP-ON INC. 9,582 23,771
STRYKER CORP 8,626 15,757
THERMO FISHER SCIENTIFIC, INC    
TJX COS INC NEW 14,757 41,696
O'REILLY AUTOMOTIVE INC NEW CO 838 2,584
META PLATFORMS INC 18,905 61,803
SOUTHERN CO 34,240 38,680
ADVANCED MICRO DEVICES 53,546 106,347
ALLSTATE CORP 29,314 32,806
AMERICAN WATER WORKS 15,216 15,539
CLOROX CO 24,309 15,045
COCA COLA 35,103 39,459
CUMMINS ENGINE CO 49,373 90,586
LILLY ELI & CO 39,902 42,057
MCDONALDS CORP 17,213 16,147
MERCK & CO INC NE    
NVIDIA CORP 44,799 65,858
PFIZER INC    
RTX CORP 33,161 46,482
SCHWAB CHARLES CORP 38,321 48,478
SKYWORKS SOLUTIONS    
SYSCO CORP 9,966 9,787
T-MOBLIE 33,880 30,303
ABBVIE INC 34,158 31,698

TY 2025 InvestmentsOtherSchedule2
Name:
WILSON J NEAR SR & RUTH J NEAR MEM TR XXX2640
EIN:
30-6609372
Category/ Item Listed at Cost or FMV Book Value End of Year Fair Market Value
VANGUARD HIGH YIELD CORP FD AD AT COST 419,512 396,255
VANGUARD INTERMEDIATE TERM BD AT COST 1,674,496 1,566,269
VANGUARD SHORT TERM BD INSEX A AT COST 396,176 396,343
VANGUARD TOTAL INT'L BOND INDE AT COST 421,271 376,197
VANGUARD MID CAP INDEX INSTL AT COST 136,255 259,859
SPDR S&P 400 MID CAP VALUE ETF AT COST 189,736 298,695
VANGUARD SMALL CAP INDEX FDS AT COST 46,510 90,851
SPDR S&P 600 SMALL CAP VALUE E AT COST 90,524 158,148
ACCENTURE PLC      
VANGUARD TOTAL INTERNATIONAL S AT COST 484,697 780,289
SCHWAB FUNDEMENTAL INTL EQUITY AT COST 147,687 353,115
VANGUARD EMERGING MKTS STOCK I      
WISDOMTREE EMERGING MARKETS ET AT COST 79,049 102,167
FIDELITY REAL ESTATE INDEX FUN      
ENBRIDGE INC AT COST 35,070 41,565
VANGUARD GROWTH INDEX ADMIRAL      
ISHARES 20 YR TREAS BOND EFT      
SAP SE- SPONSORED ADR AT COST 33,662 24,915
SCHLUMBERGER LTD      
VANGUARD EMERGING MKTS INDX AD AT COST 109,554 150,098
ASTRAZENECA PLC AT COST 25,773 29,411

TY 2025 OtherDecreasesSchedule
Name:
WILSON J NEAR SR & RUTH J NEAR MEM TR XXX2640
EIN:
30-6609372
Description Amount
ROUNDING 1


TY 2025 OtherExpensesSchedule
Name:
WILSON J NEAR SR & RUTH J NEAR MEM TR XXX2640
EIN:
30-6609372
Description Revenue and Expenses per Books Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
OTHER NON-ALLOCABLE EXPENSE - 250 0   250
TAX PREPARATION FEE (NON-ALLOC 600 0   600
OTHER EXPENSE (NON-DEDUCTIBLE 10 10   0


TY 2025 OtherIncomeSchedule2
Name:
WILSON J NEAR SR & RUTH J NEAR MEM TR XXX2640
EIN:
30-6609372
Description Revenue And Expenses Per Books Net Investment Income Adjusted Net Income
SEC 897 CAP GAIN 44 44  


TY 2025 TaxesSchedule
Name:
WILSON J NEAR SR & RUTH J NEAR MEM TR XXX2640
EIN:
30-6609372
Category Amount Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
FOREIGN TAXES 812 812   0
FEDERAL TAX PAYMENT - PRIOR YE 5,900 0   0
FEDERAL ESTIMATES - PRINCIPAL 2,065 0   0
FOREIGN TAXES ON QUALIFIED FOR 2,208 2,208   0
FOREIGN TAXES ON NONQUALIFIED 1,081 1,081   0