﻿<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xsi:schemaLocation="http://www.irs.gov/efile" returnVersion="2024v5.1">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2025-04-07T13:36:42-05:00</ReturnTs>
    <TaxPeriodEndDt>2024-12-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>812784553</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>Evergreen Tax Services &amp; Accounting</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>3203 32nd St S Suite 105</AddressLine1Txt>
        <CityNm>Fargo</CityNm>
        <StateAbbreviationCd>ND</StateAbbreviationCd>
        <ZIPCd>58103</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2024-01-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>416288089</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>Russell T Gulling Memorial Trust</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>RUSS</BusinessNameControlTxt>
      <PhoneNum>2182361333</PhoneNum>
      <USAddress>
        <AddressLine1Txt>PO Box 188</AddressLine1Txt>
        <CityNm>Moorhead</CityNm>
        <StateAbbreviationCd>MN</StateAbbreviationCd>
        <ZIPCd>565610188</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>Kristen Hatfield</PersonNm>
      <PersonTitleTxt>Trustee</PersonTitleTxt>
      <PhoneNum>2182361333</PhoneNum>
      <SignatureDt>2025-04-04</SignatureDt>
      <DiscussWithPaidPreparerInd>1</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>0</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>RONDA HERMAN</PreparerPersonNm>
      <PTIN>P00912220</PTIN>
      <PhoneNum>7015529606</PhoneNum>
      <PreparationDt>2025-04-04</PreparationDt>
    </PreparerPersonGrp>
    <TaxYr>2024</TaxYr>
    <BuildTS>2025-03-06 01:10:19Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="4">
    <IRS990EZ documentId="RetDoc1234200001" referenceDocumentId="RetDoc1051800001 RetDoc2278000001">
      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <ScheduleBNotRequiredInd>X</ScheduleBNotRequiredInd>
      <Organization501c3Ind referenceDocumentId="RetDoc1039100001">X</Organization501c3Ind>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <GrossReceiptsAmt>67487</GrossReceiptsAmt>
      <InfoInScheduleOPartIInd>X</InfoInScheduleOPartIInd>
      <InvestmentIncomeAmt>67487</InvestmentIncomeAmt>
      <TotalRevenueAmt>67487</TotalRevenueAmt>
      <FeesAndOtherPymtToIndCntrctAmt>3037</FeesAndOtherPymtToIndCntrctAmt>
      <OtherExpensesTotalAmt>20488</OtherExpensesTotalAmt>
      <TotalExpensesAmt>23525</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>43962</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>442840</NetAssetsOrFundBalancesBOYAmt>
      <OtherChangesInNetAssetsAmt>0</OtherChangesInNetAssetsAmt>
      <NetAssetsOrFundBalancesEOYAmt>486802</NetAssetsOrFundBalancesEOYAmt>
      <CashSavingsAndInvestmentsGrp>
        <BOYAmt>442840</BOYAmt>
        <EOYAmt>486802</EOYAmt>
      </CashSavingsAndInvestmentsGrp>
      <Form990TotalAssetsGrp>
        <BOYAmt>442840</BOYAmt>
        <EOYAmt>486802</EOYAmt>
      </Form990TotalAssetsGrp>
      <SumOfTotalLiabilitiesGrp>
        <BOYAmt>0</BOYAmt>
        <EOYAmt>0</EOYAmt>
      </SumOfTotalLiabilitiesGrp>
      <NetAssetsOrFundBalancesGrp>
        <BOYAmt>442840</BOYAmt>
        <EOYAmt>486802</EOYAmt>
      </NetAssetsOrFundBalancesGrp>
      <InfoInScheduleOPartIIIInd>X</InfoInScheduleOPartIIIInd>
      <PrimaryExemptPurposeTxt>Lost and Found Recovery Center serves the region as a Christian ministry of healing for those who struggle with addiction. LNF is located at 111 7th St. S. Moorhead, MN, and has served the Fargo-Moorhead area for over 35 years.</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>Support Lost and Found Ministry of Trinity Lutheran Church</DescriptionProgramSrvcAccomTxt>
        <GrantsAndAllocationsAmt>0</GrantsAndAllocationsAmt>
        <ProgramServiceExpensesAmt>0</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <TotalProgramServiceExpensesAmt>0</TotalProgramServiceExpensesAmt>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>PR Simon Fensom</PersonNm>
        <TitleTxt>Trustee</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>PR Matt Peterson</PersonNm>
        <TitleTxt>Trustee</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>DN Kathy Hunstad</PersonNm>
        <TitleTxt>Trustee</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <InfoInScheduleOPartVInd>X</InfoInScheduleOPartVInd>
      <ActivitiesNotPreviouslyRptInd>0</ActivitiesNotPreviouslyRptInd>
      <ChgMadeToOrgnzngDocNotRptInd>0</ChgMadeToOrgnzngDocNotRptInd>
      <OrganizationHadUBIInd>0</OrganizationHadUBIInd>
      <SubjectToProxyTaxInd>0</SubjectToProxyTaxInd>
      <OrganizationDissolvedEtcInd>0</OrganizationDissolvedEtcInd>
      <DirectIndirectPltclExpendAmt>0</DirectIndirectPltclExpendAmt>
      <MadeLoansToFromOfficersInd>0</MadeLoansToFromOfficersInd>
      <TaxImposedUnderIRC4911Amt>0</TaxImposedUnderIRC4911Amt>
      <TaxImposedUnderIRC4912Amt>0</TaxImposedUnderIRC4912Amt>
      <TaxImposedUnderIRC4955Amt>0</TaxImposedUnderIRC4955Amt>
      <EngagedInExcessBenefitTransInd>0</EngagedInExcessBenefitTransInd>
      <TaxImposedOnOrganizationMgrAmt>0</TaxImposedOnOrganizationMgrAmt>
      <TaxReimbursedByOrganizationAmt>0</TaxReimbursedByOrganizationAmt>
      <ProhibitedTaxShelterTransInd>0</ProhibitedTaxShelterTransInd>
      <BooksInCareOfDetail>
        <BusinessName>
          <BusinessNameLine1Txt>Kristen Hatfield</BusinessNameLine1Txt>
        </BusinessName>
        <USAddress>
          <AddressLine1Txt>210 7th St S</AddressLine1Txt>
          <CityNm>Moorhead</CityNm>
          <StateAbbreviationCd>MN</StateAbbreviationCd>
          <ZIPCd>56560</ZIPCd>
        </USAddress>
        <PhoneNum>2182361333</PhoneNum>
      </BooksInCareOfDetail>
      <ForeignFinancialAccountInd>0</ForeignFinancialAccountInd>
      <ForeignOfficeInd>0</ForeignOfficeInd>
      <DonorAdvisedFndsInd>0</DonorAdvisedFndsInd>
      <OperateHospitalInd>0</OperateHospitalInd>
      <TanningServicesProvidedInd>0</TanningServicesProvidedInd>
      <RelatedOrganizationCtrlEntInd>0</RelatedOrganizationCtrlEntInd>
      <PoliticalCampaignActyInd>0</PoliticalCampaignActyInd>
      <LobbyingActivitiesInd>0</LobbyingActivitiesInd>
      <SchoolOperatingInd>0</SchoolOperatingInd>
      <TrnsfrExmptNonChrtblRltdOrgInd>0</TrnsfrExmptNonChrtblRltdOrgInd>
      <PartVIOfCompOfHghstPdEmplTxt>NONE</PartVIOfCompOfHghstPdEmplTxt>
      <PartVIHghstPdCntrctProfSrvcTxt>NONE</PartVIHghstPdCntrctProfSrvcTxt>
      <FiledScheduleAInd>1</FiledScheduleAInd>
    </IRS990EZ>
    <IRS990ScheduleA documentId="RetDoc1039100001">
      <SupportingOrganization509a3Ind>X</SupportingOrganization509a3Ind>
      <SupportingOrgType1Ind>X</SupportingOrgType1Ind>
      <SupportedOrganizationsCnt>1</SupportedOrganizationsCnt>
      <SupportedOrgInformationGrp>
        <SupportedOrganizationName>
          <BusinessNameLine1Txt>Trinity Lutheran Church</BusinessNameLine1Txt>
        </SupportedOrganizationName>
        <EIN>410721676</EIN>
        <OrganizationTypeCd>1</OrganizationTypeCd>
        <GoverningDocumentListedInd>1</GoverningDocumentListedInd>
        <SupportAmt>50000</SupportAmt>
        <OtherSupportAmt>0</OtherSupportAmt>
      </SupportedOrgInformationGrp>
      <SupportedOrganizationsTotalCnt>1</SupportedOrganizationsTotalCnt>
      <SupportSumAmt>50000</SupportSumAmt>
      <OtherSupportSumAmt>0</OtherSupportSumAmt>
      <Form990SchASupportingOrgGrp>
        <ListedByNameGoverningDocInd>1</ListedByNameGoverningDocInd>
        <SuprtOrgNoIRSDeterminationInd>1</SuprtOrgNoIRSDeterminationInd>
        <SupportedOrgSectionC456Ind>0</SupportedOrgSectionC456Ind>
        <SupportedOrgNotOrganizedUSInd>0</SupportedOrgNotOrganizedUSInd>
        <OrganizationChangeSuprtOrgInd>0</OrganizationChangeSuprtOrgInd>
        <SupportNonSupportedOrgInd>0</SupportNonSupportedOrgInd>
        <PaymentSubstantialContribtrInd>0</PaymentSubstantialContribtrInd>
        <LoanDisqualifiedPersonInd>0</LoanDisqualifiedPersonInd>
        <ControlledDisqualifiedPrsnInd>0</ControlledDisqualifiedPrsnInd>
        <DisqualifiedPrsnControllIntInd>0</DisqualifiedPrsnControllIntInd>
        <DisqualifiedPrsnOwnrIntInd>0</DisqualifiedPrsnOwnrIntInd>
        <ExcessBusinessHoldingsRulesInd>0</ExcessBusinessHoldingsRulesInd>
        <ContributionControllerInd>0</ContributionControllerInd>
        <ContributionFamilyInd>0</ContributionFamilyInd>
        <Contribution35ControlledInd>0</Contribution35ControlledInd>
      </Form990SchASupportingOrgGrp>
      <Form990SchAType1SuprtOrgGrp>
        <PowerAppointMajorityDirTrstInd>1</PowerAppointMajorityDirTrstInd>
        <OperateBenefitNonSuprtOrgInd>0</OperateBenefitNonSuprtOrgInd>
      </Form990SchAType1SuprtOrgGrp>
      <Form990ScheduleAPartVIGrp>
        <FormAndLineReferenceDesc>Pt IV Sec A Ln2:</FormAndLineReferenceDesc>
        <ExplanationTxt>The Supported Organization does not have an IRS Determination of Status under Section 509(A) (1) or (2). It is not required to obtain recognition or Public Charity Status because it is a Church.</ExplanationTxt>
      </Form990ScheduleAPartVIGrp>
    </IRS990ScheduleA>
    <IRS990ScheduleO documentId="RetDoc1051800001">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990-EZ, Part I, Line 4 - Other Investment Income</FormAndLineReferenceDesc>
        <ExplanationTxt>Description: Interest Income. Amount: 1,321. Description: Dividends. Amount: 13,305. Description: Capital Gains Distributions. Amount: 52,861. Total Included on Form 990-EZ, line 4: 67,487.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990-EZ, Part I, Line 16 - Other Expenses</FormAndLineReferenceDesc>
        <ExplanationTxt>Description: Support Lost &amp; Found Ministry of Trinity Lutheran Church. Amount: 20,488.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>PT III, Line 31</FormAndLineReferenceDesc>
        <ExplanationTxt>Pt III, Line 31: Lost and Found Recovery Center serves the region as a Christian ministry of healing for those who struggle with addiction. LNF is loacated at 111 7th St. S. Moorhead, MN, and has served the Fargo-Moorhead area for over 35 years. Pt III, Line 31: Lost and found Recovery Center's Staff includes Jackie Mattfeld, Director; Erica Rohman, Peer Recovery Specialist &amp; Peer Recovery Specialist Supervisor; Alexis Centers, Peer Recovery Specialist; Matthew Allard, Peer Recovery Specialist; Beth Brantner Peer Reovery Specialist; Lori Chapman, Office Volunteer; Laurel Dunn, Licensed Alcohol and Drug Counselor. Part III, Line 31: Peer Recovery Specialists (PRS) are coaches who are in recovery themselves and who are working to provide support to our clients in recovery. They have 40 hours of training and have/will receive Minnesota Certification as well as North Dakota certification. Each part-time PRS is working with 8-10 clients weekly. Each PRS is also traianed/will be trained in SMART Recovery (Self-Management And Recovery Training). SMART is a global community of mutual-support groups. At meetings, participants help one another resolve problens with any addiction (to drugs or alcohol or to activities such as gambling or over-eating). Partcipants find and develop the power within themselves to change and lead fulfilling and balanced lives guided by our science-based and sensible 4-Point Program. This training will enable LNF to diverify our services as well as offer the community another choice in a recovery group setting. Pt III, Line 31: Our 2 PRS's have agreed to be part of a new EMS grant program called Overdose Response Crew (ORC) where they are trained and meet with an addict in an ER setting if the addict wants to connect with someone who has "been there and wants to learn about options. If responding to this situation, they are paid through the grant. Part III, Line 31: In August of 2021, the main entry/reception area, breakroom as well as the library area undewent a remodel with fresh paint and new carpet and vinyl planking. The wellness library materials were carefully packed into boxes labeled with content. The remodel of the main area was completed early February 2022. The library os currently not usable while a new plan for shelving arrangements are made. Pt III, Line 31: In 2023 there were no interns working at the Lost and Found Recovery Center. Pt III, Line 31: LNF continues to partner with the FM Interfaith Community program. FM Interfaith meets in their own space, the small room between LNF's two east facing doors. The group leads meditation sessions and monthly interfaith dialogues. Pt III, Line 31: LNF currently has 4 support groups that rent and meet in the community room. The support groups include: Al-Anon, SA SMART Recovery, and Loved Ones. Additon group and individuals classes through Living Free will start in May 2022. Pt III, Line 31: LNF continues to be part of Recovery Community Alliance, the FM Coalition to End Homelessness, Cass &amp; Clay County Opioid Overdose Response committee with the mission of building a recovery-friendly community. Pt I, Line 16: Description; SUPPORT LOST AND FOUND - SEE SCHEDULE O $20,488.43.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
    <TransferPrsnlBnftContractsDecl documentId="RetDoc2278000001">
      <DeclarationDesc>The organization did not, during the year, receive any funds, directly,or indirectly, to pay premiums on a personal benefit contract.The organization, did not, during the year, pay any premiums, directly,or indirectly, on a personal benefit contract.</DeclarationDesc>
    </TransferPrsnlBnftContractsDecl>
  </ReturnData>
</Return>