Nonprofit · EIN 38-3348542
L & H FOUNDATION
Tax-exempt · PORTLAND, OR 97207
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990-PF | $105,808 | $101,863 | $3,945 | $1,054,630 | $0 | $1,054,630 |
| December 31, 2024 | 990-PF | $155,167 | $87,794 | $67,373 | $1,051,689 | $0 | $1,051,689 |
| December 31, 2023 | 990-PF | $78,505 | $85,078 | -$6,573 | $984,297 | $0 | $984,297 |
Financial details: 990-PF for the year ended December 31, 2025
Revenue
- Dividends
- $42,479
- Interest
- $46
- Net gain from sales of assets
- $63,283
Expenses
- Grants and similar amounts paid
- $78,200
- Compensation of officers, directors and key employees
- $0
- Salaries, compensation and benefits (total)
- $2,400
- Disbursements for charitable purposes
- $81,587
- Excise tax on investment income
- $1,231
Balance sheet and other
- Total assets, start of year
- $1,051,689
- Total assets, end of year
- $1,054,630
- Total liabilities, end of year
- $0
- Net assets, end of year
- $1,054,630
- Fair market value of assets
- $1,813,819
- Qualifying distributions
- $81,587
- Net investment income
- $105,808
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 |
|---|---|---|---|
| HOLLEY R SHEPARD PO BOX 1784, PORTLAND, OR 97207 | PRESIDENT, TRUSTEE | 5 | $0 |
| LISA C HOLLEY PO BOX 1784, PORTLAND, OR 97207 | V PRES, TRES, TRUSTEE | 3 | $0 |
| HELEN M FOWLER PO BOX 1784, PORTLAND, OR 97207 | SECRETARY, TRUSTEE | 1 | $0 |
| LORENZO SHEPARD PO BOX 1784, PORTLAND, OR 97207 | TRUSTEE | 1 | $0 |
990-PF for the year ended December 31, 2024: 4 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| HOLLEY R SHEPARD PO BOX 1784, PORTLAND, OR 97207 | PRESIDENT, TRUSTEE | 5 | $0 |
| LISA C HOLLEY PO BOX 1784, PORTLAND, OR 97207 | V PRES, TRES, TRUSTEE | 3 | $0 |
| HELEN M FOWLER PO BOX 1784, PORTLAND, OR 97207 | SECRETARY, TRUSTEE | 1 | $0 |
| LORENZO SHEPARD PO BOX 1784, PORTLAND, OR 97207 | TRUSTEE | 1 | $0 |
990-PF for the year ended December 31, 2023: 4 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| HOLLEY R SHEPARD PO BOX 1784, PORTLAND, OR 97207 | PRESIDENT, TRUSTEE | 5 | $0 |
| LISA C HOLLEY PO BOX 1784, PORTLAND, OR 97207 | V PRES, TRES, TRUSTEE | 3 | $0 |
| HELEN M FOWLER PO BOX 1784, PORTLAND, OR 97207 | SECRETARY, TRUSTEE | 1 | $0 |
| LORENZO SHEPARD PO BOX 1784, PORTLAND, OR 97207 | TRUSTEE | 1 | $0 |
Address and contacts
- Address (IRS master file)
- PO BOX 1784, PORTLAND, OR 97207-1784
- In care of
- % HELEN M FOWLER
- Signed the 990-PF
- HOLLEY R SHEPARD, PRESIDENT
- Phone
- (503) 260-7667
- Return prepared by
- PREDHOMME & CO
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
- 38-3348542
- 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
- 1997
- Accounting year ends
- December
- Files
- Form 990-PF
- Category (NTEE)
- Philanthropy, voluntarism and grantmaking foundations (T22Z)
- Assets (IRS master file)
- $1,054,630
- Income (IRS master file)
- $185,845
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990-PF | December 2025 | $105,808 | $101,863 | $1,054,630 | XML |
| 990-PF | December 2024 | $155,167 | $87,794 | $1,051,689 | IRS |
| 990-PF | December 2023 | $78,505 | $85,078 | $984,297 | 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 38-3348542).
Questions about L & H FOUNDATION
- What is the EIN of L & H FOUNDATION?
- The employer identification number (EIN) of L & H FOUNDATION is 38-3348542.
- Is L & H FOUNDATION tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1997.
- Are donations to L & H FOUNDATION tax-deductible?
- Yes. It is listed in IRS Publication 78 (Private foundation, 30% limit).
- Which annual return does L & H FOUNDATION file?
- Form 990-PF. Private foundations file every year.
- When is the next return of L & H 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 L & H 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 L & H FOUNDATION?
- The 990-PF for the year ended December 31, 2025 lists 4 people; 0 received compensation from the organization.
- How much revenue does L & H FOUNDATION have?
- On its 990-PF for the year ended December 31, 2025 it reported revenue of $105,808, expenses of $101,863 and total assets of $1,054,630 at year end.
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All nonprofits in PORTLAND · Oregon · Philanthropy, voluntarism and grantmaking foundations