Nonprofit · EIN 93-0771815
MERLE AND ELLEN MORGAN GIFT FUND
Tax-exempt · PORTLAND, OR 97201
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| October 31, 2025 | 990-PF | $63,940 | $94,677 | -$30,737 | $1,347,326 | $0 | $1,347,326 |
| October 31, 2024 | 990-PF | $38,863 | $87,678 | -$48,815 | $1,378,063 | $0 | $1,378,063 |
| October 31, 2023 | 990-PF | -$27,614 | $86,611 | -$114,225 | $1,426,878 | $0 | $1,426,878 |
Financial details: 990-PF for the year ended October 31, 2025
Revenue
- Dividends
- $29,249
- Interest
- $124
- Net gain from sales of assets
- $34,567
Expenses
- Grants and similar amounts paid
- $72,000
- Disbursements for charitable purposes
- $74,850
- Excise tax on investment income
- $617
Balance sheet and other
- Total assets, start of year
- $1,378,063
- Total assets, end of year
- $1,347,326
- Total liabilities, end of year
- $0
- Net assets, end of year
- $1,347,326
- Fair market value of assets
- $1,553,773
- Qualifying distributions
- $74,850
- Net investment income
- $63,940
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 October 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| David L Morgan 14798 SW Huntwood Court, Tigard, OR 97224 | Director | 0 | $0 |
| Steven J Morgan 17150 NW Oak Creek Drive, Beaverton, OR 97006 | Director | 0 | $0 |
| Eric Rosenberry 20688 SW longacre, Beaverton, OR 97003 | Director | 0 | $0 |
990-PF for the year ended October 31, 2024: 3 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| David L Morgan 14798 SW Huntwood Court, Tigard, OR 97224 | Director | 0 | $0 |
| Steven J Morgan 17150 NW Oak Creek Drive, Beaverton, OR 97006 | Director | 0 | $0 |
| Eric Rosenberry 20688 SW longacre, Beaverton, OR 97003 | Director | 0 | $0 |
990-PF for the year ended October 31, 2023: 3 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| David L Morgan 14798 SW Huntwood Court, Tigard, OR 97224 | Director | 0 | $0 |
| Steven J Morgan 17150 NW Oak Creek Drive, Beaverton, OR 97006 | Director | 0 | $0 |
| Eric Rosenberry 20688 SW longacre, Beaverton, OR 97003 | Director | 0 | $0 |
Address and contacts
- Address (IRS master file)
- 521 SW CLAY ST, PORTLAND, OR 97201-5407
- In care of
- % CHRISTOPHER A FOLKESTAD CPA
- Signed the 990-PF
- David L Morgan, Director
- Phone
- (503) 222-5298
- Return prepared by
- Christopher A Folkestad CPA PC
What it must file and when
IRS records say it files Form 990-PF. Private foundations file every year. Its accounting year ends in October, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | October 31, 2026 | March 15, 2027 | Not due yet |
| 2024 | October 31, 2025 | March 16, 2026 | 990-PF on file |
| 2023 | October 31, 2024 | March 17, 2025 | 990-PF on file |
IRS record
- EIN
- 93-0771815
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Private non-operating foundation
- Donations deductible (Pub 78)
- Private foundation, 30% limit
- Exempt since
- 1980
- Accounting year ends
- October
- Files
- Form 990-PF
- Assets (IRS master file)
- $1,347,326
- Income (IRS master file)
- $123,435
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990-PF | October 2025 | $63,940 | $94,677 | $1,347,326 | XML |
| 990-PF | October 2024 | $38,863 | $87,678 | $1,378,063 | XML |
| 990-PF | October 2023 | -$27,614 | $86,611 | $1,426,878 | XML |
| 990-PF | October 2022 | – | – | – | IRS |
| 990-PF | October 2021 | – | – | – | IRS |
| 990-PF | October 2020 | – | – | – | IRS |
| 990-PF | October 2018 | – | – | – | IRS |
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 93-0771815).
Questions about MERLE AND ELLEN MORGAN GIFT FUND
- What is the EIN of MERLE AND ELLEN MORGAN GIFT FUND?
- The employer identification number (EIN) of MERLE AND ELLEN MORGAN GIFT FUND is 93-0771815.
- Is MERLE AND ELLEN MORGAN GIFT FUND tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1980.
- Are donations to MERLE AND ELLEN MORGAN GIFT FUND tax-deductible?
- Yes. It is listed in IRS Publication 78 (Private foundation, 30% limit).
- Which annual return does MERLE AND ELLEN MORGAN GIFT FUND file?
- Form 990-PF. Private foundations file every year.
- When is the next return of MERLE AND ELLEN MORGAN GIFT FUND due?
- The return for tax year 2025 (the year ending October 31, 2026) is due March 15, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did MERLE AND ELLEN MORGAN GIFT FUND last file with the IRS?
- The latest return in the IRS public files is the 990-PF for the year ended October 2025.
- Who are the officers and directors of MERLE AND ELLEN MORGAN GIFT FUND?
- The 990-PF for the year ended October 31, 2025 lists 3 people; 0 received compensation from the organization.
- How much revenue does MERLE AND ELLEN MORGAN GIFT FUND have?
- On its 990-PF for the year ended October 31, 2025 it reported revenue of $63,940, expenses of $94,677 and total assets of $1,347,326 at year end.
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