Nonprofit · EIN 92-3780445
FRED R MARTIN FOUNDATION
Tax-exempt · PORTLAND, OR 97225
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990-PF | $145,646 | $340,770 | -$195,124 | $1,352,903 | $0 | $1,352,903 |
| December 31, 2024 | 990-PF | $175,271 | $428,212 | -$252,941 | $1,548,027 | $0 | $1,548,027 |
| December 31, 2023 | 990-PF (amended) | $1,999,206 | $223,238 | $1,775,968 | $1,775,968 | $0 | $1,775,968 |
Financial details: 990-PF for the year ended December 31, 2025
Revenue
- Dividends
- $41,619
- Interest
- $4,486
- Net gain from sales of assets
- $99,541
Expenses
- Grants and similar amounts paid
- $208,000
- Compensation of officers, directors and key employees
- $66,308
- Disbursements for charitable purposes
- $273,660
- Excise tax on investment income
- $1,450
Balance sheet and other
- Total assets, start of year
- $1,548,027
- Total assets, end of year
- $1,352,903
- Total liabilities, end of year
- $0
- Net assets, end of year
- $1,352,903
- Fair market value of assets
- $1,905,623
- Qualifying distributions
- $273,660
- Net investment income
- $145,646
From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.
Officers, directors and key employees
As listed on the 990-PF for the year ended December 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| ROBERT F MARTIN 10940 SW BARNES RD 261, PORTLAND, OR 97225 | TREASURER | 15 | $33,172 |
| ABIGAIL S MARTIN 10940 SW BARNES RD 261, PORTLAND, OR 97225 | SECRETARY | 15 | $33,136 |
| FRED R MARTIN 10940 SW BARNES RD 261, PORTLAND, OR 97225 | CHAIR OF BOARD/EXECUTIVE DIRECTOR | 15 | $0 |
990-PF for the year ended December 31, 2024: 3 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| ABIGAIL S MARTIN PO BOX 4407, EL DORADO HILLS, CA 95762 | SECRETARY | 15 | $30,000 |
| ROBERT F MARTIN PO BOX 4407, EL DORADO HILLS, CA 95762 | TREASURER | 15 | $30,000 |
| FRED R MARTIN PO BOX 4407, EL DORADO HILLS, CA 95762 | CHAIR OF BOARD/EXECUTIVE DIRECTOR | 15 | $0 |
990-PF for the year ended December 31, 2023: 3 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| ABIGAIL S MARTIN PO BOX 4407, EL DORADO HILLS, CA 95762 | SECRETARY | 15 | $12,500 |
| ROBERT F MARTIN PO BOX 4407, EL DORADO HILLS, CA 95762 | TRESURER | 15 | $12,423 |
| FRED R MARTIN PO BOX 4407, EL DORADO HILLS, CA 95762 | CHAIR OF BOARD / EXECUTIVE DIRECTOR | 15 | $0 |
Address and contacts
- Address (IRS master file)
- 10940 SW BARNES RD 261, PORTLAND, OR 97225-5368
- Signed the 990-PF
- ABIGAIL S MARTIN, SECRETARY
- Phone
- (925) 998-0942
- Return prepared by
- ARMANINO ADVISORY LLC
What it must file and when
IRS records say it files Form 990-PF. Private foundations file every year. Its accounting year ends in December, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | December 31, 2025 | May 15, 2026 | 990-PF on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990-PF on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990-PF on file |
IRS record
- EIN
- 92-3780445
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Private operating foundation
- Donations deductible (Pub 78)
- Private operating foundation, 50% limit
- Exempt since
- 2024
- Accounting year ends
- December
- Files
- Form 990-PF
- Category (NTEE)
- Philanthropy, voluntarism and grantmaking foundations (T20)
- Assets (IRS master file)
- $1,352,903
- Income (IRS master file)
- $849,751
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990-PF | December 2025 | $145,646 | $340,770 | $1,352,903 | XML |
| 990-PF | December 2024 | $175,271 | $428,212 | $1,548,027 | XML |
| 990-PF | December 2023 | $1,999,206 | $223,238 | $1,775,968 | XML |
990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 92-3780445).
Questions about FRED R MARTIN FOUNDATION
- What is the EIN of FRED R MARTIN FOUNDATION?
- The employer identification number (EIN) of FRED R MARTIN FOUNDATION is 92-3780445.
- Is FRED R MARTIN FOUNDATION tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2024.
- Are donations to FRED R MARTIN FOUNDATION tax-deductible?
- Yes. It is listed in IRS Publication 78 (Private operating foundation, 50% limit).
- Which annual return does FRED R MARTIN FOUNDATION file?
- Form 990-PF. Private foundations file every year.
- When is the next return of FRED R MARTIN FOUNDATION due?
- The return for tax year 2026 (the year ending December 31, 2026) is due May 17, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did FRED R MARTIN FOUNDATION last file with the IRS?
- The latest return in the IRS public files is the 990-PF for the year ended December 2025.
- Who are the officers and directors of FRED R MARTIN FOUNDATION?
- The 990-PF for the year ended December 31, 2025 lists 3 people; 2 received compensation from the organization, the highest $33,172 (ROBERT F MARTIN, TREASURER).
- How much revenue does FRED R MARTIN FOUNDATION have?
- On its 990-PF for the year ended December 31, 2025 it reported revenue of $145,646, expenses of $340,770 and total assets of $1,352,903 at year end.
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All nonprofits in PORTLAND · Oregon · Philanthropy, voluntarism and grantmaking foundations