IN THE DISTRICT COURT OF [COUNTY] COUNTY
STATE OF OKLAHOMA
In the Matter of The Sample Family Revocable Trust dated March 15, 2011
TRUSTEE'S ACCOUNTING (Court-Ordered)
Accounting Period: January 1, 2025 through December 31, 2025
Format: Oklahoma Trust Act, 60 O.S. §175.1 et seq. (no statewide mandatory trust-accounting form). This exhibit follows the National Fiduciary Accounting Standards model format (Summary + Schedules A–E) and is organized to reconcile to bank records produced under the court's order. Amounts are illustrative sample data.
SUMMARY
| Income | Principal | Total | |
|---|---|---|---|
| I. Assets on hand at beginning (carry value) | $0.00 | $1,010,650.00 | $1,010,650.00 |
| II. Receipts (Sch. A) | $35,055.50 | $0.00 | $35,055.50 |
| III. Disbursements (Sch. B) | ($11,625.00) | ($17,260.00) | ($28,885.00) |
| IV. Distributions (Sch. C) | $0.00 | ($30,000.00) | ($30,000.00) |
| V. Capital transactions: net gain/(loss) (Sch. D) | $0.00 | $1,250.00 | $1,250.00 |
| VI. Assets on hand at end (Sch. E) | $23,430.50 | $964,640.00 | $988,070.50 |
SCHEDULE A – Receipts
| Date | Source | Nature / Purpose | Amount |
|---|---|---|---|
| 01/01/2025 | Tenant – 123 Sample Ln | Rent – January | $2,000.00 |
| 01/15/2025 | Sample Securities | Dividends – Q4 2024 (various) | $2,460.00 |
| 02/01/2025 | Tenant – 123 Sample Ln | Rent – February | $2,000.00 |
| 03/01/2025 | Tenant – 123 Sample Ln | Rent – March | $2,000.00 |
| 04/01/2025 | Tenant – 123 Sample Ln | Rent – April | $2,000.00 |
| 04/15/2025 | Sample Securities | Dividends – Q1 2025 (various) | $2,460.00 |
| 05/01/2025 | Tenant – 123 Sample Ln | Rent – May | $2,000.00 |
| 06/01/2025 | Tenant – 123 Sample Ln | Rent – June | $2,000.00 |
| 06/30/2025 | First Sample Bank | Interest – Jan–Jun | $607.75 |
| 07/01/2025 | Tenant – 123 Sample Ln | Rent – July | $2,000.00 |
| 07/15/2025 | Sample Securities | Dividends – Q2 2025 (various) | $2,460.00 |
| 08/01/2025 | Tenant – 123 Sample Ln | Rent – August | $2,000.00 |
| 09/01/2025 | Tenant – 123 Sample Ln | Rent – September | $2,000.00 |
| 10/01/2025 | Tenant – 123 Sample Ln | Rent – October | $2,000.00 |
| 10/15/2025 | Sample Securities | Dividends – Q3 2025 (various) | $2,460.00 |
| 11/01/2025 | Tenant – 123 Sample Ln | Rent – November | $2,000.00 |
| 12/01/2025 | Tenant – 123 Sample Ln | Rent – December | $2,000.00 |
| 12/31/2025 | First Sample Bank | Interest – Jul–Dec | $607.75 |
| Total Receipts | $35,055.50 |
SCHEDULE B – Disbursements
| Date | Payee | Nature / Purpose | Amount |
|---|---|---|---|
| INCOME DISBURSEMENTS | |||
| 03/10/2025 | Anytown Property Mgmt | Repairs – roof leak, 123 Sample Ln | $3,675.00 |
| 04/15/2025 | Franchise Tax / IRS | Fiduciary income tax – 2024 | $1,950.00 |
| 06/30/2025 | Jane Q. Sample | Trustee compensation – 1st half (per trust §7.2) | $3,000.00 |
| 12/31/2025 | Jane Q. Sample | Trustee compensation – 2nd half (per trust §7.2) | $3,000.00 |
| Subtotal – Income | $11,625.00 | ||
| PRINCIPAL DISBURSEMENTS | |||
| 04/10/2025 | Anytown County Tax Collector | Property tax – 1st installment | $3,910.00 |
| 05/20/2025 | Sample Mutual Insurance | Homeowner's insurance – annual | $2,140.00 |
| 08/05/2025 | Doe & Roe LLP | Attorney fees – trust administration | $4,500.00 |
| 11/15/2025 | Autonomi Books | Accounting & bookkeeping services | $2,800.00 |
| 12/10/2025 | Anytown County Tax Collector | Property tax – 2nd installment | $3,910.00 |
| Subtotal – Principal | $17,260.00 | ||
| Total Disbursements | $28,885.00 | ||
SCHEDULE C – Distributions
| Date | Beneficiary | Description | Amount (at carry value) |
|---|---|---|---|
| 06/30/2025 | Beneficiary A (Sample, Robert) | Discretionary distribution – cash | $15,000.00 |
| 06/30/2025 | Beneficiary B (Sample, Maria) | Discretionary distribution – cash | $15,000.00 |
| Total Distributions | $30,000.00 |
SCHEDULE D – Capital Transactions
| Date | Asset Sold | Carry Value | Proceeds | Gain / (Loss) |
|---|---|---|---|---|
| 09/12/2025 | 200 sh XYZ Corp | $8,400.00 | $9,650.00 | $1,250.00 |
| Net Gain on Sale | $1,250.00 |
SCHEDULE E – Assets on Hand at End of Period
| Description of Asset | Carry Value | Est. Market Value |
|---|---|---|
| Checking – First Sample Bank (…4417) | $34,070.50 | $34,070.50 |
| Brokerage – Sample Securities (…8821) | $304,000.00 | $338,750.00 |
| Residence – 123 Sample Lane, Anytown | $650,000.00 | $728,000.00 |
| Total | $988,070.50 | $1,100,820.50 |
BANK RECONCILIATION: Checking (…4417) at 12/31/2025
| Amount | |
|---|---|
| Balance per bank statement 12/31/2025 | $34,570.50 |
| Less: outstanding check #1187 (Anytown Property Mgmt) | ($500.00) |
| Adjusted balance = Schedule E | $34,070.50 |
Trustee Compensation
| Date | Paid To | Basis / Source | Amount |
|---|---|---|---|
| 06/30/2025 | Jane Q. Sample | Trustee compensation – 1st half (per trust §7.2): charged to income | $3,000.00 |
| 12/31/2025 | Jane Q. Sample | Trustee compensation – 2nd half (per trust §7.2): charged to income | $3,000.00 |
| Total Trustee Compensation | $6,000.00 |
Verification
I, Jane Q. Sample, declare under penalty of perjury that I am the Trustee of The Sample Family Revocable Trust dated March 15, 2011; that I have read the foregoing account and the schedules attached; and that the same is true and correct to the best of my knowledge.
Dated: ____________________ ______________________________________
Jane Q. Sample, Successor Trustee