Nonprofit · EIN 38-7099186
MERLE E&OLIVE LEE GILLIAND TR FOUNDATION
Also known as JAMES FERGUSON III&PNC BANK NA TTEE
Tax-exempt · PITTSBURGH, PA 15219
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| June 30, 2025 | 990-PF | $765,004 | $966,781 | -$201,777 | $10,215,758 | $0 | $10,215,758 |
| June 30, 2024 | 990-PF | $676,845 | $933,598 | -$256,753 | $10,417,178 | $0 | $10,417,178 |
Financial details: 990-PF for the year ended June 30, 2025
Revenue
- Dividends
- $424,326
- Net gain from sales of assets
- $340,678
Expenses
- Grants and similar amounts paid
- $775,000
- Compensation of officers, directors and key employees
- $165,170
- Disbursements for charitable purposes
- $846,719
- Excise tax on investment income
- $9,133
Balance sheet and other
- Total assets, start of year
- $10,417,178
- Total assets, end of year
- $10,215,758
- Total liabilities, end of year
- $0
- Net assets, end of year
- $10,215,758
- Fair market value of assets
- $18,944,190
- Qualifying distributions
- $846,719
- Net investment income
- $764,968
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 June 30, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| PNC BANK N A 500 FIRST AVE P7-PFSC-03-Z, PITTSBURGH, PA 15219 | CO-TRUSTEE | 1 | $108,664 |
| JAMES M FERGUSON III 5436 ALBEMARLE AVENUE, PITTSBURGH, PA 15217 | CO-TRUSTEE | 11 | $56,506 |
990-PF for the year ended June 30, 2024: 2 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| PNC BANK N A 500 FIRST AVE P7-PFSC-03-Z, PITTSBURGH, PA 15219 | CO-TRUSTEE | 20 | $102,032 |
| JAMES M FERGUSON III 5436 ALBEMARLE AVENUE, PITTSBURGH, PA 15217 | CO-TRUSTEE | 11 | $53,056 |
Address and contacts
- Address (IRS master file)
- 500 1ST AVE, PITTSBURGH, PA 15219-3128
- In care of
- % MICHAEL T ODONNELL
- Signed the 990-PF
- PNC BANK N A, TAX MANAGER
- Phone
- (412) 762-7070
- Return prepared by
- PWC US TAX 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 June, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | June 30, 2026 | November 16, 2026 | Not due yet |
| 2024 | June 30, 2025 | November 17, 2025 | 990-PF on file |
| 2023 | June 30, 2024 | November 15, 2024 | 990-PF on file |
IRS record
- EIN
- 38-7099186
- 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
- 2014
- Accounting year ends
- June
- Files
- Form 990-PF
- Category (NTEE)
- Religion-related (X99)
- Assets (IRS master file)
- $10,215,758
- Income (IRS master file)
- $1,860,072
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990-PF | June 2025 | $765,004 | $966,781 | $10,215,758 | XML |
| 990-PF | June 2024 | $676,845 | $933,598 | $10,417,178 | XML |
| 990-PF | June 2023 | – | – | – | IRS |
| 990-PF | June 2022 | – | – | – | IRS |
| 990-PF | June 2021 | – | – | – | IRS |
| 990-PF | June 2019 | – | – | – | 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 38-7099186).
Questions about MERLE E&OLIVE LEE GILLIAND TR FOUNDATION
- What is the EIN of MERLE E&OLIVE LEE GILLIAND TR FOUNDATION?
- The employer identification number (EIN) of MERLE E&OLIVE LEE GILLIAND TR FOUNDATION is 38-7099186.
- Is MERLE E&OLIVE LEE GILLIAND TR FOUNDATION tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2014.
- Are donations to MERLE E&OLIVE LEE GILLIAND TR FOUNDATION tax-deductible?
- Yes. It is listed in IRS Publication 78 (Private foundation, 30% limit).
- Which annual return does MERLE E&OLIVE LEE GILLIAND TR FOUNDATION file?
- Form 990-PF. Private foundations file every year.
- When is the next return of MERLE E&OLIVE LEE GILLIAND TR FOUNDATION due?
- The return for tax year 2025 (the year ending June 30, 2026) is due November 16, 2026. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did MERLE E&OLIVE LEE GILLIAND TR FOUNDATION last file with the IRS?
- The latest return in the IRS public files is the 990-PF for the year ended June 2025.
- Who are the officers and directors of MERLE E&OLIVE LEE GILLIAND TR FOUNDATION?
- The 990-PF for the year ended June 30, 2025 lists 2 people; 2 received compensation from the organization, the highest $108,664 (PNC BANK N A, CO-TRUSTEE).
- How much revenue does MERLE E&OLIVE LEE GILLIAND TR FOUNDATION have?
- On its 990-PF for the year ended June 30, 2025 it reported revenue of $765,004, expenses of $966,781 and total assets of $10,215,758 at year end.
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