﻿<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" returnVersion="2025v4.1" xsi:schemaLocation="http://www.irs.gov/efile">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2026-08-18T11:18:58-07:00</ReturnTs>
    <TaxPeriodEndDt>2025-12-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>930666756</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>Guyer and Associates CPAs</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>2790 Main Street</AddressLine1Txt>
        <CityNm>Baker City</CityNm>
        <StateAbbreviationCd>OR</StateAbbreviationCd>
        <ZIPCd>97814</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2025-01-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>874135241</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>Reagan Christine Memorial Fund</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>REAG</BusinessNameControlTxt>
      <PhoneNum>9718045166</PhoneNum>
      <USAddress>
        <AddressLine1Txt>21977 S Patrick Way</AddressLine1Txt>
        <CityNm>Estacada</CityNm>
        <StateAbbreviationCd>OR</StateAbbreviationCd>
        <ZIPCd>97023</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>Greg Alves</PersonNm>
      <PersonTitleTxt>Director</PersonTitleTxt>
      <SignatureDt>2026-08-18</SignatureDt>
      <DiscussWithPaidPreparerInd>true</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <PreparerPersonGrp>
      <PreparerPersonNm>Scott A Martin</PreparerPersonNm>
      <PTIN>P00169173</PTIN>
      <PhoneNum>5415234471</PhoneNum>
    </PreparerPersonGrp>
    <TaxYr>2025</TaxYr>
    <BuildTS>2025-03-06 01:10:19Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="4">
    <IRS990EZ documentId="IRS990EZ" referenceDocumentId="TransfersPersonalBenefitsContr IRS990ScheduleO" softwareId="25022934" softwareVersionNum="2025v4.1">
      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <ScheduleBNotRequiredInd>X</ScheduleBNotRequiredInd>
      <WebsiteAddressTxt>N/A</WebsiteAddressTxt>
      <Organization501c3Ind referenceDocumentId="IRS990ScheduleA">X</Organization501c3Ind>
      <TypeOfOrganizationTrustInd>X</TypeOfOrganizationTrustInd>
      <GrossReceiptsAmt>76467</GrossReceiptsAmt>
      <InfoInScheduleOPartIInd>X</InfoInScheduleOPartIInd>
      <ContributionsGiftsGrantsEtcAmt>4000</ContributionsGiftsGrantsEtcAmt>
      <InvestmentIncomeAmt>6511</InvestmentIncomeAmt>
      <CostOrOtherBasisExpenseSaleAmt>0</CostOrOtherBasisExpenseSaleAmt>
      <FundraisingGrossIncomeAmt referenceDocumentId="IRS990ScheduleG">65956</FundraisingGrossIncomeAmt>
      <SpecialEventsDirectExpensesAmt>9924</SpecialEventsDirectExpensesAmt>
      <SpecialEventsNetIncomeLossAmt>56032</SpecialEventsNetIncomeLossAmt>
      <CostOfGoodsSoldAmt>0</CostOfGoodsSoldAmt>
      <TotalRevenueAmt>66543</TotalRevenueAmt>
      <FeesAndOtherPymtToIndCntrctAmt>1743</FeesAndOtherPymtToIndCntrctAmt>
      <PrintingPublicationsPostageAmt>1482</PrintingPublicationsPostageAmt>
      <OtherExpensesTotalAmt>42729</OtherExpensesTotalAmt>
      <TotalExpensesAmt>45954</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>20589</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>181623</NetAssetsOrFundBalancesBOYAmt>
      <OtherChangesInNetAssetsAmt>11266</OtherChangesInNetAssetsAmt>
      <NetAssetsOrFundBalancesEOYAmt>213478</NetAssetsOrFundBalancesEOYAmt>
      <CashSavingsAndInvestmentsGrp>
        <BOYAmt>181623</BOYAmt>
        <EOYAmt>213478</EOYAmt>
      </CashSavingsAndInvestmentsGrp>
      <Form990TotalAssetsGrp>
        <BOYAmt>181623</BOYAmt>
        <EOYAmt>213478</EOYAmt>
      </Form990TotalAssetsGrp>
      <NetAssetsOrFundBalancesGrp>
        <BOYAmt>181623</BOYAmt>
        <EOYAmt>213478</EOYAmt>
      </NetAssetsOrFundBalancesGrp>
      <PrimaryExemptPurposeTxt>The Reagan Christine Memorial Fund exists to provide scholarship awards and support community endeavors that offer resources to children in the Estacada and Lakeview, Oregon communities. Our mission includes yearlong fundraising in a loving and fun manner that keeps the loving spirit of Reagan Christine in our hearts and homes.</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>Community Support</DescriptionProgramSrvcAccomTxt>
        <ProgramServiceExpensesAmt>7140</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>SAFE &amp; SOBER SENIOR PARTY</DescriptionProgramSrvcAccomTxt>
        <ProgramServiceExpensesAmt>2500</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>scholarships awarded</DescriptionProgramSrvcAccomTxt>
        <ProgramServiceExpensesAmt>32496</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <TotalProgramServiceExpensesAmt>42136</TotalProgramServiceExpensesAmt>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>Greg Alves</PersonNm>
        <TitleTxt>Director</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>Lisa Alves</PersonNm>
        <TitleTxt>Secretary</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>2.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>Timothy Love Sr</PersonNm>
        <TitleTxt>Treasurer</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>2.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <ActivitiesNotPreviouslyRptInd>false</ActivitiesNotPreviouslyRptInd>
      <ChgMadeToOrgnzngDocNotRptInd>false</ChgMadeToOrgnzngDocNotRptInd>
      <OrganizationHadUBIInd>false</OrganizationHadUBIInd>
      <SubjectToProxyTaxInd>false</SubjectToProxyTaxInd>
      <OrganizationDissolvedEtcInd>false</OrganizationDissolvedEtcInd>
      <Form1120PolFiledInd>false</Form1120PolFiledInd>
      <MadeLoansToFromOfficersInd>false</MadeLoansToFromOfficersInd>
      <TaxImposedUnderIRC4911Amt>0</TaxImposedUnderIRC4911Amt>
      <TaxImposedUnderIRC4912Amt>0</TaxImposedUnderIRC4912Amt>
      <TaxImposedUnderIRC4955Amt>0</TaxImposedUnderIRC4955Amt>
      <EngagedInExcessBenefitTransInd>false</EngagedInExcessBenefitTransInd>
      <TaxImposedOnOrganizationMgrAmt>0</TaxImposedOnOrganizationMgrAmt>
      <TaxReimbursedByOrganizationAmt>0</TaxReimbursedByOrganizationAmt>
      <ProhibitedTaxShelterTransInd>false</ProhibitedTaxShelterTransInd>
      <BooksInCareOfDetail>
        <PersonNm>LISA Alves</PersonNm>
        <USAddress>
          <AddressLine1Txt>21977 S Patrick Way</AddressLine1Txt>
          <CityNm>Estacada</CityNm>
          <StateAbbreviationCd>OR</StateAbbreviationCd>
          <ZIPCd>97023</ZIPCd>
        </USAddress>
        <PhoneNum>5034079993</PhoneNum>
      </BooksInCareOfDetail>
      <ForeignFinancialAccountInd>false</ForeignFinancialAccountInd>
      <ForeignOfficeInd>false</ForeignOfficeInd>
      <DonorAdvisedFndsInd>false</DonorAdvisedFndsInd>
      <OperateHospitalInd>false</OperateHospitalInd>
      <TanningServicesProvidedInd>false</TanningServicesProvidedInd>
      <RelatedOrganizationCtrlEntInd>false</RelatedOrganizationCtrlEntInd>
      <TransactionWithControlEntInd>false</TransactionWithControlEntInd>
      <PoliticalCampaignActyInd>false</PoliticalCampaignActyInd>
      <LobbyingActivitiesInd>false</LobbyingActivitiesInd>
      <SchoolOperatingInd>false</SchoolOperatingInd>
      <TrnsfrExmptNonChrtblRltdOrgInd>false</TrnsfrExmptNonChrtblRltdOrgInd>
      <PartVIOfCompOfHghstPdEmplTxt>NONE</PartVIOfCompOfHghstPdEmplTxt>
      <PartVIHghstPdCntrctProfSrvcTxt>NONE</PartVIHghstPdCntrctProfSrvcTxt>
      <FiledScheduleAInd>true</FiledScheduleAInd>
    </IRS990EZ>
    <IRS990ScheduleA documentId="IRS990ScheduleA" softwareId="25022934" softwareVersionNum="2025v4.1">
      <CommunityTrustInd>X</CommunityTrustInd>
      <GiftsGrantsContriRcvd170Grp>
        <CurrentTaxYearMinus3YearsAmt>16866</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>14754</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>7000</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>4000</CurrentTaxYearAmt>
        <TotalAmt>42620</TotalAmt>
      </GiftsGrantsContriRcvd170Grp>
      <TaxRevLeviedOrgnztnlBnft170Grp>
        <TotalAmt>0</TotalAmt>
      </TaxRevLeviedOrgnztnlBnft170Grp>
      <GovtFurnSrvcFcltsVl170Grp>
        <TotalAmt>0</TotalAmt>
      </GovtFurnSrvcFcltsVl170Grp>
      <TotalCalendarYear170Grp>
        <CurrentTaxYearMinus3YearsAmt>16866</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>14754</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>7000</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>4000</CurrentTaxYearAmt>
        <TotalAmt>42620</TotalAmt>
      </TotalCalendarYear170Grp>
      <SubstantialContributorsTotAmt>0</SubstantialContributorsTotAmt>
      <PublicSupportTotal170Amt>42620</PublicSupportTotal170Amt>
      <GrossInvestmentIncome170Grp>
        <CurrentTaxYearMinus3YearsAmt>194</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>2305</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>5753</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>6511</CurrentTaxYearAmt>
        <TotalAmt>14763</TotalAmt>
      </GrossInvestmentIncome170Grp>
      <UnrelatedBusinessNetIncm170Grp>
        <TotalAmt>0</TotalAmt>
      </UnrelatedBusinessNetIncm170Grp>
      <OtherIncome170Grp>
        <CurrentTaxYearMinus3YearsAmt>51985</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>46637</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>49435</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>65956</CurrentTaxYearAmt>
        <TotalAmt>214013</TotalAmt>
      </OtherIncome170Grp>
      <TotalSupportAmt>271396</TotalSupportAmt>
      <First5Years170Ind>X</First5Years170Ind>
      <PublicSupportCY170Pct>0.00000</PublicSupportCY170Pct>
    </IRS990ScheduleA>
    <IRS990ScheduleG documentId="IRS990ScheduleG" softwareId="25022934" softwareVersionNum="2025v4.1">
      <FundraisingEventInformationGrp>
        <Event1Nm>ANNUAL EVENT BRIDGE OVER CLEAR CREEK</Event1Nm>
        <GrossReceiptsEvent1Amt>65956</GrossReceiptsEvent1Amt>
        <GrossRevenueEvent1Amt>65956</GrossRevenueEvent1Amt>
        <RentFacilityCostsEvent1Amt>450</RentFacilityCostsEvent1Amt>
        <FoodAndBeverageEvent1Amt>1175</FoodAndBeverageEvent1Amt>
        <EntertainmentEvent1Amt>3789</EntertainmentEvent1Amt>
        <OtherDirectExpensesEvent1Amt>4510</OtherDirectExpensesEvent1Amt>
        <GrossReceiptsTotalAmt>65956</GrossReceiptsTotalAmt>
        <GrossRevenueTotalEventsAmt>65956</GrossRevenueTotalEventsAmt>
        <RentFcltyCostsTotalEventsAmt>450</RentFcltyCostsTotalEventsAmt>
        <FoodAndBeverageTotalEventsAmt>1175</FoodAndBeverageTotalEventsAmt>
        <EntertainmentTotalEventsAmt>3789</EntertainmentTotalEventsAmt>
        <OthDirectExpnssTotalEventsAmt>4510</OthDirectExpnssTotalEventsAmt>
        <DirectExpenseSummaryEventsAmt>9924</DirectExpenseSummaryEventsAmt>
        <NetIncomeSummaryAmt>56032</NetIncomeSummaryAmt>
      </FundraisingEventInformationGrp>
    </IRS990ScheduleG>
    <IRS990ScheduleO documentId="IRS990ScheduleO" softwareId="25022934" softwareVersionNum="2025v4.1">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Other Expenses.1001</FormAndLineReferenceDesc>
        <ExplanationTxt>Advertising and Promotion $6256</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Other Expenses.1002</FormAndLineReferenceDesc>
        <ExplanationTxt>Office Expenses $1293</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Other Expenses.1012</FormAndLineReferenceDesc>
        <ExplanationTxt>Insurance $529</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Other Expenses.1</FormAndLineReferenceDesc>
        <ExplanationTxt>Scholarships Paid $32498</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Other Expenses.3</FormAndLineReferenceDesc>
        <ExplanationTxt>Supplies $943</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Other Expenses.4</FormAndLineReferenceDesc>
        <ExplanationTxt>Mission expense $884</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Other Expenses.6</FormAndLineReferenceDesc>
        <ExplanationTxt>Oregon tax and licenses $158</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Other Expenses.7</FormAndLineReferenceDesc>
        <ExplanationTxt>Repairs $108</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Other Expenses.8</FormAndLineReferenceDesc>
        <ExplanationTxt>Taxes &amp; Fees $60</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>