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HomeMy WebLinkAbout04-29-08 ;; i 'D~' O~IQ I Ol-Jhl ]\i'1i j, p.$,) o ~g f"..) c-:::l ".;;> LD TJ :-,~ 'J ;"J \.f) RECEIPT AND AGREEMENT ~:~ ~-~..... IN RE: TRUST U~"DER THE WILL OF JOHN GRAHAM FOR THE BENEFIT OF Bit- SPR~ PRESBYTERL-\N CHURCH CEMETERY (HEREINAFTER CALLED THE "TRUST") C) ....- ;jj :;.:;.."~ l.. ",:"f ,'-'''j. --('1 This RECEIPT and AGREEJ'v'1ENT (hereinafter called the "Agreement") is given this -::;....,./11 Day of r5BltUJ tV'1 ,2008, by the BOARD OF SESSIONS, BIG SPRING PRESBYTERIAN CHURCH AND TRUSTEES, BIG SPRmG PRESBYTERIAN CHURCH, Newville, Pennsylvania, (hereinafter collectively called the "Church" to and in favor of Manufacturers and Traders Trust Company successor by reason of mergers to Carlisle Trust Company, Trustee of the Trust (hereinafter called the "Bank"). A copy of the Will of John Graham is attached as Exhibit "A". WITNESSETH: WHEREAS, the Church pursuant to the Trust is beneficially interested in the Trust; WHEREAS, the Church and Bank entered into an Agreement to terminate the Trust and distribute the proceeds to the Church to continue the purposes contained in John Graham's \Vill for the benefit of Church's Cemetery. A copy of the Agreement is attached as Exhibit "B"; WHEREAS, it has become necessary to clarify the Church's agreement to continue to use the proceeds from the termination of the Trust for the purposes described in John Graham's Will; and WHEREAS, it is the intention and desire of the Church that the Bank make the distribution described herein without the necessity of filing an accounting; NOW, THEREFORE, intending to be legally bound hereby, the Church represents, warrants, covenants and agrees, subject to the receipt of the proceeds, as follows: 1. Use of Proceeds. To use the income from the proceeds from the termination ofthe Trust for the purposes described in John Graham's Will, viz: · To keep in good order and repair my (John Graham's) monument and lot in said cemetery, · To keep in good order and repair the plot wherein my (John Graham's) father, mother and brothers and sisters are buried, and , · To appropriate the balance of the income arising therefrom for the purpose of beautifying the said Big Spring Cemetery and grounds surrounding the Church and in keeping in repair the present fence, until the surplus accumulation of income will provide for the erection of a permanent substantial stone, brick or concrete wall around said burial ground and church property. 2. Waiver of Accounting. The Church hereby waives the necessity for an accounting and directs the Bank to dispense with a formal audit of the same. The Church acknowledges the receipt of an informal accounting attached as Exhibit ""C". ~ 2 3. Receipt. The Church requests the above named Bank to make distribution of the following property (adjusted for subsequent income and expenses) and effective upon delivery to the Church of the property shown as distributable acknowledges receipt of such property: Principal Cash- $25,367.82 Income Cash- $413.77 This Agreement shall bind the Church, their, representatives, successors, and assigns. The Church acknowledges that this Agreement may be filed at any time, at the discretion of the Bank, with any court of competent jurisdiction, and the Church consent to any such filing. IN WITNESS WHEREOF, the Church has executed and sealed this Agreement on the date first above inscribed. ATTEST: BOARD OF SESSIONS, BIG SPRING PRESBYTERIAN CffiJRCH ~~me: Frank E. Reeder ~ C ~ d.-l'........l:J Title: Clerk of Sessions TRUSTEES, BIG SPRING PRESBYTERIAN CHURCH BY ~ Name: Karl Smith laJ ff1 Title: President tJ .0 I 0) C U M E ~ 1 ? EXHIBIT "A" C E ~ 1 E [R I, John Graham, of the Bor~~gh of Newville, County of Cumberland, and State of Pennsylva~ia, aeing of sound mind, memory and understanding, do ma~e and publish this my Last Will and Testament, hereby revoking all wills by me. at any time heretofore made. FIRST. I direct that all m~ just d~bts and funeral expenses be paid as soon after my death as may be cohvenient. SECOND. All the rest and residue of my estate, except the specific legacies hereinafter bequeathed by me. I give devise and bequeath to the C~rlisle Trust C6~pany, of Carlisle, Pennsylvania, IN TRUST," that tle B~id Com;any do and shall put and place the same out at interest OL good real estate security or make such investments as ia its judgment shall be safe and secure, leaving the sam~ to its discretion, any thing in the Constitution of Pennsylvania or in th3 laws thereof to the contrary, with directio~ and power to sell my real estate (except the real estate specifically ~evised by me) and to make good and sufficient deeds therefor and deliver the same to the purchaser of purchasers thereof, and to sell said real estate either at public or private sale as may be most advantageous to the interests of my estate so as to realize the most therefor, and with direction and power as to said trust to invest and re-invest and ~o change investments when the same shall be deemed most advantageous to the interests of my estate, and to hold the said residuary estate upon the following trusts, viz.: A. That the said Carlisle Trust Com~any pay to my wife, Katherine Cartmell Gr~ham ~he interest and in~ome derived from the balance of my residuary estate (after paying the legacies herein given) for and during her natural life, free and divested of any and all debts that may be contracted by my said wife. Should my said wife, Katherine decline to take under the terms of this my ~ill; then I direct my executors hereinafter named to carry out the provisi~ns of t~is my last will, out of such €state as may remain after my said wife shall have received such part of my estate as she may be c (() p V .[0) co c U M E N T % C E N T E R c co p y '\ entitled to u~dar the luw. Jhculd ~y wi!e, Ka~te=ine, elect to take under the teres of " this my ~i~l. the~ tLe pruvisions here- inafter mar..8 shall become eff,"ct5.ve at .le: death. B. WHEREAS, it is my desire ~~d w'sh thst the burial ground surrounding the BIG SP~IKG P~E33YT~RItN CEURCH, of Ne~ville, Fennsyl.ve.nia, shall be ke~~t 1n gooe' orier an~ repuir, a:l.d that the fence surrounding the fame sh~:l be kept in rep~ir until such tine ~s a sufficient fund sh~ll aJcrue to re~la~e the present fe~ce with a substa~tial atone, bric~ or concrete fence th~t may be p~rmanent and tlat tt9 s~id bu~i&l gounds and the ~lot surrounding t&a ~hurch ~ay be beautiful: NOW to carry out these pur}ose , I give, devise and bequeath to the Trustees of the aforesaid Big Spr~ng Presbyterian Church ~ the income and interest of t~e sum of twenty th0usand($20,OOO) dollars, to be set apart by my tru3te~ and c~lled the John Graham Fund, to be invested t~ the Carl~s:e Trust Compauy, of the Borough of Carlislq, Co~nty of Cum~erland and State of Pennsylvania, Trustee 'as aforesaid. and ~evote the ~ncome only arising from the same to the icllowing ~urposes: 1. To keep in good order ani repaj~ FY monument and lot in said cemet.ery. 2. To ~eeD in good order and reF~ir tie plot wherein my father, mo~her and brothers and sisttirs ~re buried.. J. To appropriate the balance of the in~ome arislog therefrom for the purpose of beautifying the siid Big Spring Cemetery and grounds 9urrounding the Ch~rch and _n keeping in repair the present fence, until the surplus accumul~tion of income will provide fer the erection of ~ rerm3nent substantial stone, brick or concrete wall around said bL~yin~ g~6und and ~hurch proper~y. And I would ,uggef~ tna~ a r_a~ for this purpose be ado~~ed under competent adv~ce 30 that har~0ny of purpose and plan may prevail. c. WHERLAS, I desire t~ confer a benefIt upon the town of Newville and the surrounding country, and be~ieve that a well- -2- ---------.---.-------.-----------.--.------....-.-.---- .[) 0) c U M E N 1r C E N 1r E R c OJ [p V "'\' \_- . \ 'r selected f~blic Library is ~ g~~at help :n~ a~d in assisting in the formati~n of broad an~ correct h~bi~s of life: To carry out thic purpose, i give lp"ise and bequea~h to the following name~ persons, (whom I h~:eby constitute a Board of Dire~tc~s, and direct th~t thu~ prorure a Charter of incorpor~tion from the Cou~t of :olliffion ?le~s of S~mterland County, Pennsylvan::'a, viz: EcwLl R. ~;ays, vi. H. 1.;cCrea, Edwin McCandlish, James W. Sh&tpe, Robe~t ~. Graham, Jr., J. Cleir McCullougi Bnd :a~95 Junl~p, ~or a corporation to be knc\Jn as the "JOHN GRLHA:: LIF~AR.::" ~, the Louse ir, which I now live ~ith the ground~ att~ch3d ~n ?ats~naJe St~aet, in the Borough of Nevville, Pa., 73 fe~~ ~n fro~t, runni~g to Church Alley, in said Borov1h. I g1\Te and bequeath fer tee p1.rpGs<.: of ma;cing changes and alterations in said res~dence so as to fit it fo~ Library uses, the sum of tee thQusan~ ($10,000) dollers or so much thereof as may be necessary. As an endowment fund for tLe pL~pose o! lliainteining said library, ! give and bequeath to ~aid "JoLn Graham Library", such sum out of the income of m) e~tate not to exaeed Two Thousand five hundred Dollars (~2,500.00) per year as may be necessary, for the purpose of ~ooks, eq~i~illent, and the main- tenance of said building end lib~a~y u~der rules and regulations to be establi~hed by th& sa~d 2oar~. Any balQnce of above beq"es~ of ten thousand dollars togethsr witil a Sl1m suffiC'ient to' rr~~e up the additio:1 sum of ten thoudRnd dollars, I giva and ~Equeath ~o the 5aid "JOHN GRAHAM LIBRAny" for the origi~al .ur,ose of beoks arid equipmen:. Should any of the directors die before my.residuary estate is availfl'.:lle to carry ou-~ my ,-'lshes L'lCier the, terms of' my \li11 and should I not substitute otiers in "uei~ ctdad, ~hen I author~ze the survivors of said S?nrd to fill such vacancy or vaca,neies. D. Out of the balance of income from t.e fund invested by said Carlisle Trust Company, 1 ~irdet that ttc sum of, -3- .[) o c U M [E N T c [E N T [E R cc o p v '. A~d I fur~h8r dire:t tnat tue care, clstady an~ the r.lanage'llel'"'; of ',aid Buiidiug shi:!.ll 'je :..n ':;h" h,'.n-2s of a Board of twel'le Dire;.:tors, o=: whom five (5; sLall be 3elected. by the Young Me~sl Chris~ian Associ~tion ccc~pyinc Ghe buil~ing and the oth~r seve~ (7)' sh.~ll ~'el;he boar.d' 01 Direc'cors, aforesaid. of tte "John Graha I Li~r~:y" above named. F. I also di~ect that ~t tL! deKth of my wi:e, Katherin~, the Carlisle Trust Company, Trust~e, as afc~esajd, 'shall pay to the afc=esaid Board of Director~ of the J~hn G~ah3m Library, hereto:oru n~med, w~om I hSte~y ~O~?t~tue a Board for that purpose! ,for the purpose c! ~ulcha3ing a site, 6rectiri~ a buildinc and equi~ping tha r~~e to be cailed, THE NEJVILLE ~i: L:;. HOSPITAL, JOHN GRAHAM FOU1JATION, ~he following amounts, viz., a. The SUfr of Six Thousa~d (e6,OOJ.or) d~llars, o~ so much thereof ~s may be necessa=y tc r~r~ha2e ~ site ~r lot. b. The surr of Thirty Thousand ($:O,CvO.OO) doll~rsJ or so much ti,ereof as lt9.Y be necessary tc> erec"j th3 necessP,ry bu~ldings for said hospita~ and equjp the saille. And I direct that the sai! Dire~tors shall have the same in corporated by the Court of Common Pleas of Cumberland County, Pennsylvania, under said name. ~y object being to provide a Hospital for the treatment) nursi~g and care of the sick anj ~fflicted of Ne~ville an~ vicinity. c. I h.er'Jby authorize and d'iree" the. ~ tGie. Carlisle. Trust /'~ Company. Trustee as aforesaid,~the erection of said Hospital Building, shall pay an~ua~ly fr~m the income of my Trust Estate, to the board .of Dirpctors of ~aid Hospital, the sum of fi7e thousa~d (C5;COO.OC) dollars, orso much thereof as may ba necessary, for tla ;JrpoJe of ~aintaining and operating ~aid hospit;l undbr suc~ r'~ea and ragula~ions as thel shall prest=ibsJ making th~ same as nearly a~ possible a modern Hospital for the objectt and ~urpos~s heretofore directed. ! dL'e('t that two of t;,e. !-lest rooms in said hospital shall be fully furnished and set apart to te appropriately marked, ~5- EXHIBIT liB" r!1 M&TInvestment Group Private Client Services P.O. BOX220 1 WEST HIGH STREET CARLISLE, PA 17013 717-240-4508 Toll Free 1-800-822-2155 April 26, 2007 Board of Sessions Frank E. Reeder, Clerk of Sessions Big Spring Presbyterian Church 580 Shippensburg Road Newville, P A 17241 Re: John Graham Trust for Big Spring Presbyterian Church Cemetery #1204400021 Dear Mr. Reeder: Manufacturers and Traders Trust Company, successor by merger to Allfirst Trust Company of Pennsylvania, N.A., formerly known as Allfirst Bank, formerly known as FMB Bank, successor by merger to Dauphin Deposit Bank and Trust Company, successor by merger to Carlisle Trust Company, is Trustee under Paragraph SECOND. B. of the Will of John Graham which established a Perpetual Trust with income payable to the Big Spring Presbyterian Church (hereinafter called the "Church"), Newville, Pennsylvania, for the maintenance of the burial ground surrounding the Church, more specifically: · To keep in good order and repair my (John Graham's) monument and lot in said cemetery, · To keep in good order and repair the plot wherein my (John Graham's) father, mother and brothers and sisters are buried, and · To appropriate the balance of the income arising therefrom for the purpose of beautifying the said Big Spring Cemetery and grounds surrounding the Church and in keeping in repair the present fence, until the surplus accumulation of income will provide for the erection of a permanent substantial stone, brick or concrete wall around said burial ground and church property. The size of the Trust being so small it has become impractical to continue the administration by the Trustee. In an effort to expedite the settling of this Trust, preserve the value thereof and continue the intended benefit, we are willing to distribute the cash in a simplified maImer without a formal proceeding to the Board of Sessions of the Church to be managed by the Tmstees of the Church, to carry out the purposes contained in Mr. Graham's Will. Attach to this letter please find the following: · Proposed Distribution Schedule, · Copy of the Will, Page 1 of4 · Certificates of Authority, · Certificate of Incumbency · Statement of Transactions since the last regular Statement provided to the Church; and, · W-9 Form certifying the Church's FEI#. Actions by the Trustee were disclosed to the Church through periodic cash statements. It is agreed that you hereby release and discharge Manufacturers and Traders Trust Company as Trustee of said Trust and indemnify and hold said Trustee harmless from and against any and all liabilities resulting from any taxes, claims, demands, actions or causes of action whatsoever, in law or in equity, that may be made or brought against said Trustee by reason of any matter connected with said trust whether or not now due or hereafter to become due, and undertake and agree to return to said Trustee upon demand the amount of cash, or so much thereof as shall be demanded, if such amount shall ever be needed to pay and discharge any such liabilities, claims, demands, actions or causes of action and if said Trustee shall not have on hand any assets belonging to said Trust with which to payor discharge the same. If you are agreeable to the expedited and informal method of terminating this trust and agree to forego the formal court proceeding, then please execute the copy of this letter, have the signatures notarized, and return it to me. Additionally, execute and return the Certificates of Authority, Certificate ofIncumbency and the W-9. Let me know if your need any assistance in executing the forms When I receive the executed documents, I will send notices of termination to all interested parties then after the 60 day objection period expires, we will remit the funds to you. The cash will remain invested in money market funds pending final distribution. As always, if you have any questions, please call me. Sincerely, Manufacturers and Traders Trust Company By: Thomas E. Morkin Vice President TEMllt Enclosures Page 2 of 4 IN WITNESS WHEREOF and IN AGREEMENT with the terms above provided, we have hereunto set our hand and seal this ~v4-h. day of J I.U} e... ,2007. Board of Sessions, Big Spring Presbyterian Church Newville, Pennsylvania B ~ (t2t2~ (SEAL) ~ank E. Reeder Clerk of Sessions Trustees of Big Spring Presbyterian Church Newville, Pennsylvania By: ,0~4 Karl Smith President of Trustees (SEAL) COMMONWEALTH OF PENNSYLVANIA) ) SS' COUNTY OF ~Mb+'R..lG.J->d. ). On this day, the 3o~ day of ju.~<-, 2007, before me, the undersigned officers, personally appeared Frank E. Reeder and Karl Smith, who acknowledged themselves to be the Clerk of Sessions and President of Trustees, Big Spring Presbyterian Church, a non-profit organization, and that they as such Clerk of Sessions and President of Trustees, being authorized to do so, executed the foregoing instrument for the purposes therein contained by signing the name of the non-profit organization by themselves as Clerk of Sessions and President of Trustees. In WITNESS WHEREOF, I hereunto set my hand and official seal. flu fr t) d-!JO g Page 3 of 4 COMMONWEALTH OF PENNSYLVANiA NoIarlaI SeeI JOttf L. GIbert, NoIaIy PublIc: Newville Boro. Clnlbmand County MyCo,n"llalOll ~~. 6,2OOe Member. Penn.yrvanla Association Of Notarla. ... . ... IN WITNESS WHEREOF and IN AGREEMENT with the terms above provided, we have hereunto set our hand and seal this '3D 4-h day of j u.o<- ,2007. Board of Sessions, Big Spring Presbyterian Church Newville, Pennsylvania BY~ E. ~ (SEAL) Frank E. Reeder Clerk of Sessions Trustees of Big Spring Presbyterian Church Newville, Pennsylvania By: 1W~~ Karl Smith President of Trustees (SEAL) COMMONWEALTH OF PENNSYLVANIA) . ) SS: COUNTY OF c'U.M b-fRI 0-1J J ) On this day, the 3o~ day of Jll^-, l.... , 2007, before me, the undersigned officers, personally appeared Frank E. Reeder and Karl Smith, who acknowledged themselves to be the Clerk of Sessions and President of Trustees, Big Spring Presbyterian Church, a non-profit organization, and that they as such Clerk of Sessions and President of Trustees, being authorized to do so, executed the foregoing instrument for the purposes therein contained by signing the name of the non-profit organization by themselves as Clerk of Sessions and President of Trustees. In WITNESS WHEREOF, I hereunto set my hand and official seal. lk(}- t,) ~bg Page 3 of4 COMMONWEALTH OF PENNSYLVANIA NotaI1aI Seal Jody L GItBt, Notary Public New\IIIe Bolo, ~ County My eom,lissb'l ExpIres Aug. 6, 2008 Member. Pennsylvania Associllllon Of Notaries John Graham Trust for Big Spring Presbyterian Church Cemetery #1204400021 Proposed Distribution Schedule Principal Cash Income Cash $25,367.82 $89.78 4 EXHIBIT "e" COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA ORPHANS' COURT DIVISION WILL BOOK 29, PAGE 310 File 170-62 TRUST UNDER THE WILL JOHN GRAHAM FOR BIG SPRING PRESBYTERIAN CHURCH CEMETERY ------------------------------------------------------------------,------- ------------------------------------------------------------------------- ACCOUNT OF Manufacturers and Traders Trust Company, Successor to Carlisle Trust Company, Trustee ------------------------------------------------------------------------ ----------------------------------------------------------------------- Date of Death: John Graham Katherine C. Graham December 15,1915 September 26, 1962 Date of Trustee's first receipt of funds: On or about July 1,1965 Accounting for the Period: January 1,1995 to December 31,2007 ----------------------------------------------------------------------- ----------------------------------------------------------------------- Purpose of Account: Manufacturers and Traders Trust Company, Successor to Carlisle Trust Company, Trustee, offers this account to acquaint interested parties with the transactions that have occurred during this administration. It is important that the account be carefully examined. Requests for additional information or questions or objections can be discussed with: Manufacturers and Traders Trust Company Successor by reason of mergers to Carlisle Trust Company One West High Street Carlisle, PA 17013 (717) 240-4508 AUn: Thomas E. Morkin JOHN GRAHAM TRUST UNDER WILL FOR BIG SPRING PRESBYTERIAN CHURCH CEMETERY DECEMBER 31,2007 SUMMARY INCOME PORTFOLIO Beginning Balance Receipts Disbursements Ending Balance 496.39 14,475.22 -14,557.84 413.77 PRINCIPAL PORTFOLIO Beginning Balance Receipts Gains Disbursements Ending Balance 20,987.01 2,267.97 2,614.34 -501.50 25,367.82 COMBINED BALANCE FOR DISTRIBUTION 25,781.59 JOHN GRAHAM TRUST UNDER Will FOR BIG SPRING PRESBYTERIAN CHURCH CEMETERY PRINCIPAL PORTFOLIO Beginning Balance 12/31/94 20,987.01 RECEIPTS ARK Funds Equity Income Portfolio - Capital Gain Dividend 12/11/01 7.48 ARK Funds Income Portfolio - Capital Gain Dividend 12/11/01 5.25 ARK Funds Intermediate Fixed Income Portfolio - Capital Gain Dividend 12/11/01 1.52 ARK Funds Value Equity Portfolio - Capital Gain Dividend 12/11/01 to 12/20/02 143.78 MTB Intermediate Term Bond Fund - Capital Gain Dividend 1/21/03 35.05 MTB Income Fund - Capital Gain Dividend 11/21/03 to 12/28/06 101.70 MTB US Government Bond Fund - Capital Gain Dividend 11/21/03 0.42 MTB Large Cap Stock Fund - Capital Gain Dividend 12/16/03 to 11/29/04 871.03 MTB Equity Income Fund - Capital Gain Dividend 11/20/04 to 11/29/05 309.33 MTB Multi Cap Growth Fund - Capital Gain Dividend 11/30/04 to 12/05/06 260.03 Boston Company International Small Cap Fund - Capital Gain Dividend 12/15/06 81.35 MTB Small Cap Stock Fund - Capital Gain Dividend 12/05/06 311.21 Bridgeway Ultra Small Cap Fund - Capital Gain Dividend 12/15/06 31.07 LSV Value Equity Fund - Capital Gain Dividend 12/19/06 17.94 CRM Mid Cap Value Fund - Capital Gain Dividend 12/19/06 16.59 Harbor International Fund - Capital Gain Dividend 12/06/06 74.22 TOTAL RECEIPTS 2,267.97 GAINS AND LOSSES Sale Cost G/L 2,256 units Dauphon Deposit Bank & Tr CIF 23,413.93 20,982.99 2,430.94 Purchased 08/02/95 and prior Sold 04/01/96 743.751 shs MTB Large Cap Stock (Formerly ARK Value Equity) 6,396.26 7,221.81 -825.55 Purchased 10/12/01 thru 11/29/05 Sold 04/25/06 119.205 shs MTB Mid Cap Growth (Formerly ARK Mid Cap Port) 1,945.58 1,471.35 474.23 Purchased 10/12/01 thru 12/05/06 Sold 04/25/06 thru 04/19/07 2,509.3718 shs MTB US Government Bond Fund 24,624.26 24,854.68 -230.42 (Formerly ARK US Govt Bond Fund and Marketvest US Govt Bd Fd ) Purchesed 04/01/96 thru 02/15/07 Sold 10/12/01 thru 04/19/07 214.090 shs MTB Equity Income Fund 1,830.47 2,053.61 -223.14 (Formerly ARK Equity Income Portfolio) Purchased 10/12/01 tghru 11/29/05 Sold 04/25/06 105.89 shs MTB Multi Cap Groeth Fund 1,801.19 1,600.00 201.19 (Formerly ARK Funds Capital Growth Portfolio) Purchased 10/12/01 Sold 04/25/06 329.191 shs MTB Income Fund (Formerly ARK Income Portfolio) 3,153.03 3,366.75 -213.72 Purchased 10/12/01 thru 02/15/07 Sold 04/25/06 thru 04/19/07 316.832 shs MTB Short Term Corp Bond Fund 3,079.61 3,200.00 -120.39 (Formerly ARK Short Term Bond Fund) Purchased 10/12/01 Sold 04/25/06 71.366 shs LSV Value Equity Fund 1,435.55 1,253.36 182.19 Purchased 04/26/06 thru 12/15/06 Sold 02/15/07 thru 04/19/07 22.654 shs Alpine International Real Estate Equity Fund 1,017.16 985.00 32.16 Purchased 02/15/07 Sold 04/19/07 56.6140 shs Harbor International Fund 3,812.95 3,413.22 399.73 Purchased 04/25/06 thru 02/15/07 Sold 04/19/07 38.964 shs Boston Company International Small Cap Fund 1,040.34 982.00 58.34 Purchased 04/25/06 thru 02/215/07 Sold 04/19/07 84.529 shs Bridgeway Ultra Small Cap Fund 1,701.73 1,722.07 -20.2,4 Purchased 04/25/06 thru 12/15/06 Sold 02/15/07 thru 04/19/07 195.901 shs MTB Small Cap Stock Fund 1,484.39 1,792.12 -307.7"3 Purchased 04/25/06 thru 12/05/06 Sold 02/15/07 thru 04/19/07 48.135 shs Harbor Capital Appreciation Fund 1,673.65 1,612.00 61.65 Purchased 04/25/06 thru 02/15/07 Sold 04/19/07 16.479 shs CRM Mid Cap Value Fund 529.98 486.96 43.02 Purchased 04/25/06 thru 12/19/06 Sold 02/15/07 thru 04/15/07 349.303 shs MTB Intermediate Bond Fund 3,426.66 3,524.46 -97.80 (Formerly ARK Intermediate Fixed Income Portfolio) Purchased 10/12/01 thru 02/15/07 Sold 04/19/07 546.782 shs MTB Equity Index Fund 6,687.14 5,955.00 732.14 Purchased 04/25/06 thru 02/15/07 Sold 04/19/07 Adjustment for the difference between Book Value and Tax Cost 37.84 Accounting Systems TOTAL GAINS/LOSSES 2,614.34 TOTAL RECEIPTS, GAINS/LOSSES AND BEGINNING BALANCE 25,869.32 DISBURSEMENTS Internal Trevenue Service - Fiduciary Income Tax 01/06/2006 -14.00 Transfer to Income to Reimburse Income for Fees 02/23/06 -487.!30 TOTAL DISBURSEMENTS BALANCE FOR DISTRIBUTION -501.50 25,367.82 - JOHN GRAHAM TRUST UNDER WILL FOR BIG SPRING PRESBYTERIAN CHURCH CEMETERY INCOME PORTFOLIO Beginning Balance 12/31/94 496.39 RECEIPTS Dauphin Deposit Bank & Trust Co Capital ReseNe - Interest 01/03/05 to 07/01/98 59.36 Dauphuin Deposit Bank & Trust Co Fixer Income Collective Investment Trust Fund - Interest 01/04/94 to 04/01/96 2,107.80 Marketvest US Government Intermediate Bond Fund - Dividend 05/02/96 to 03/20/98 3,035.17 ARK Funds US Government Bond Portfolio - Dividend 04/06/98 to 09/04/03 4,656.91 ARK Funds Money Market Portfolio 07/01/98 to 03/01/02 35.06 MTB Money Market Fund 01/03/05 to 11/01/07 860.69 ARK Funds Equity Income Portfolio 11/01/01 to 08/01/03 48.31 ARK Funds Income Portfolio 11/01/01 to 09/04/03 259.91 ARK Funds Intermediate Fixed Income Portfolio 11/01/01 to 09/04/03 361 .96 ARK Funds Short Term Bond Portfolio 11/01/01 to 09/03/03 208.36 ARK Funds Blue Chip Portfolio 01/02/02 to 08/13/03 34.50 . , ARK Funds Value Equity Portfolio 01/02/02 to 08/13/03 16.58 ARK Funds Mid Cap Equity Portfolio 10/01/02 to 04/01/03 0.79 MTB Short Term Corporate Bond Fund - Dividends 09/03/03 to 05/01/06 217.11 MTB Intermediate Term Bond Fund - Dividends 09/04/03 to 05/01/07 525.12 MTB Income Fund - Dividends 09/04/03 to 05/01/07 404.26 MTB US Government Bond Fund - Dividends 09/04/03 to 05/01/07 428.85 MTB Large Cap Stock Fund - Dividends 09/30/03 to 12/29/05 244.42 MTB Equity Income Fund - Dividends 09/30/03 to 054/27/06 157.81 MTB Multi Cap Growth Fund - Dividends 12/29/05 4.66 MTB Equity Index Fund - Dividends 06/29/06 to 03/29/07 99.85 Boston Company International Small Cap Fund - Dividends 06/30/06 to 12/15/06 6.99 MTB Small Cap Stock Fund - Dividends 12/05/06 96.91 MTB Mid Cap- Growth Fund - Dividends 12/05/06 11.32 Bridgeway Ultra Small Cap Fund - Dividends 12/15/05 6.87 LSV Value Equity Fund - Dividends 12/15/06 to 12/29/06 25.55 CRM Mid Cap Value Fund - Dividends 12/19/06 12.43 . "I . Harbor International Fund - Dividends 12/20/06 57.53 Harbor Capital Appreciation Fund - Dividends 12/20/06 2.64 Transfer from Principal to Reimburse Income for Fees 02/23/06 487.50 TOTAL RECEIPTS AND BEGINNING BALANCE 14,971.61 " . DISBURSEMENTS Dauphin Deposit Bank and Trust Company Fees 02/16/95 to 12/31/97 -1,688.46 Allfirst Bank - Fees 02/05/98 to 03/05/03 -2,583.11 M& T Bank - Fees 04/07/03 to 02/06/06 -2,192.36 Big Spring Presbyterian Church - Income Distributions 02/*21/95 to 08/20/07 -8,093.91 TOTAL DISBURSEMENTS BALANCE FOR DISTRIBUTION -14,557.84 413.77