Nonprofit · EIN 93-1183224
LINEBERGER FOUNDATION OF OREGON
Tax-exempt · PORTLAND, OR 97221
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990-PF | $514,999 | $257,429 | $257,570 | $1,703,763 | $0 | $1,703,763 |
| December 31, 2024 | 990-PF | $232,383 | $244,626 | -$12,243 | $1,446,193 | $0 | $1,446,193 |
| December 31, 2023 | 990-PF | $259,888 | $244,315 | $15,573 | $1,458,436 | $0 | $1,458,436 |
Financial details: 990-PF for the year ended December 31, 2025
Revenue
- Dividends
- $62,493
- Net gain from sales of assets
- $452,506
Expenses
- Grants and similar amounts paid
- $219,000
- Compensation of officers, directors and key employees
- $0
- Disbursements for charitable purposes
- $225,048
- Excise tax on investment income
- $6,708
Balance sheet and other
- Total assets, start of year
- $1,446,193
- Total assets, end of year
- $1,703,763
- Total liabilities, end of year
- $0
- Net assets, end of year
- $1,703,763
- Fair market value of assets
- $3,735,363
- Qualifying distributions
- $225,048
- Net investment income
- $514,999
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 |
|---|---|---|---|
| BARBARA S HEFFERNAN 218 DRIFTWOOD ROAD, CORONA DEL MAR, CA 92625 | DIRECTOR | 0 | $0 |
| CANDACE SMITH 3720 SOUTH BOND STREET 3006, PORTLAND, OR 97239 | DIRECTOR | 0 | $0 |
| ELISABETH L LYON 4048 SW GREENLEAF DRIVE, PORTLAND, OR 97221 | PRESIDENT/SECTY | 0 | $0 |
| FIONA C LYON 1718 SW MYRTLE STREET, PORTLAND, OR 97201 | DIRECTOR | 0 | $0 |
| J BAKER LYON 1718 SW MYRTLE STREET, PORTLAND, OR 97201 | DIRECTOR | 0 | $0 |
| MAKELY F LYON 1708 NW RIVERSCAPE STREET, PORTLAND, OR 97209 | DIRECTOR | 0 | $0 |
990-PF for the year ended December 31, 2024: 6 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| BARBARA S HEFFERNAN 218 DRIFTWOOD ROAD, CORONA DEL MAR, CA 92625 | DIRECTOR | 0 | $0 |
| CANDACE SMITH PO BOX 2863, GEARHART, OR 97138 | DIRECTOR | 0 | $0 |
| ELISABETH L LYON 4048 SW GREENLEAF DRIVE, PORTLAND, OR 97221 | PRESIDENT/SECTY | 0 | $0 |
| FIONA C LYON 1718 SW MYRTLE STREET, PORTLAND, OR 97201 | DIRECTOR | 0 | $0 |
| J BAKER LYON 1718 SW MYRTLE STREET, PORTLAND, OR 97201 | DIRECTOR | 0 | $0 |
| MAKELY F LYON 1708 NW RIVERSCAPE STREET, PORTLAND, OR 97209 | DIRECTOR | 0 | $0 |
990-PF for the year ended December 31, 2023: 6 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| BARBARA S HEFFERNAN 218 DRIFTWOOD ROAD, CORONA DEL MAR, CA 92625 | DIRECTOR | 0 | $0 |
| CANDACE SMITH PO BOX 2863, GEARHART, OR 97138 | DIRECTOR | 0 | $0 |
| ELISABETH L LYON 4048 SW GREENLEAF DRIVE, PORTLAND, OR 97221 | PRESIDENT/SECTY | 0 | $0 |
| FIONA C LYON 1718 SW MYRTLE STREET, PORTLAND, OR 97201 | DIRECTOR | 0 | $0 |
| J BAKER LYON 1718 SW MYRTLE STREET, PORTLAND, OR 97201 | DIRECTOR | 0 | $0 |
| MAKELY F LYON 1708 NW RIVERSCAPE STREET, PORTLAND, OR 97209 | DIRECTOR | 0 | $0 |
Address and contacts
- Address (IRS master file)
- 4048 SW GREENLEAF DR, PORTLAND, OR 97221-3223
- Signed the 990-PF
- ELISABETH LYON, PRESIDENT
- Phone
- (971) 409-0402
- Return prepared by
- TOP KOHLBUSH & HOEM LLP
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
- 93-1183224
- 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
- 1996
- Accounting year ends
- December
- Files
- Form 990-PF
- Category (NTEE)
- Philanthropy, voluntarism and grantmaking foundations (T99Z)
- Assets (IRS master file)
- $1,703,763
- Income (IRS master file)
- $868,827
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990-PF | December 2025 | $514,999 | $257,429 | $1,703,763 | XML |
| 990-PF | December 2024 | $232,383 | $244,626 | $1,446,193 | XML |
| 990-PF | December 2023 | $259,888 | $244,315 | $1,458,436 | XML |
| 990-PF | December 2022 | – | – | – | IRS |
| 990-PF | December 2021 | – | – | – | IRS |
| 990-PF | December 2020 | – | – | – | 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 93-1183224).
Questions about LINEBERGER FOUNDATION OF OREGON
- What is the EIN of LINEBERGER FOUNDATION OF OREGON?
- The employer identification number (EIN) of LINEBERGER FOUNDATION OF OREGON is 93-1183224.
- Is LINEBERGER FOUNDATION OF OREGON tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1996.
- Are donations to LINEBERGER FOUNDATION OF OREGON tax-deductible?
- Yes. It is listed in IRS Publication 78 (Private foundation, 30% limit).
- Which annual return does LINEBERGER FOUNDATION OF OREGON file?
- Form 990-PF. Private foundations file every year.
- When is the next return of LINEBERGER FOUNDATION OF OREGON 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 LINEBERGER FOUNDATION OF OREGON 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 LINEBERGER FOUNDATION OF OREGON?
- The 990-PF for the year ended December 31, 2025 lists 6 people; 0 received compensation from the organization.
- How much revenue does LINEBERGER FOUNDATION OF OREGON have?
- On its 990-PF for the year ended December 31, 2025 it reported revenue of $514,999, expenses of $257,429 and total assets of $1,703,763 at year end.
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All nonprofits in PORTLAND · Oregon · Philanthropy, voluntarism and grantmaking foundations