Nonprofit · EIN 93-1166811
LIVING DHARMA
Tax-exempt · PORTLAND, OR 97223
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $45,105 | $5,362 | $39,743 | $817,293 | $0 | $817,293 |
| December 31, 2024 | 990 | $39,697 | $4,155 | $35,542 | $789,101 | $0 | $789,101 |
| December 31, 2023 | 990 | $36,675 | $3,758 | $32,917 | $790,146 | $0 | $790,146 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $15,529
- Program service revenue
- $2,640
- Investment income
- $26,788
- Royalties
- $148
- Other revenue
- $148
Expenses
- Grants and similar amounts paid
- $0
- Compensation of officers, directors and key employees
- $0
- Salaries, compensation and benefits (total)
- $0
- Professional fundraising fees
- $0
- Accounting fees
- $1,770
- Occupancy
- $800
- Program services (functional)
- $4,170
- Management and general (functional)
- $1,192
Balance sheet and other
- Total assets, start of year
- $789,101
- Total assets, end of year
- $817,293
- Total liabilities, end of year
- $0
- Net assets, end of year
- $817,293
- Publicly traded securities
- $767,354
- Net assets without donor restrictions
- $817,293
- Gross receipts
- $45,105
- Employees
- 0
- Volunteers
- 10
- Year formed
- 1995
- State of legal domicile
- OR
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 for the year ended December 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Catherine Ingram | President Trustee or director, Officer | 10 | $0 |
| Noah Baumwell | Director Trustee or director | 1 | $0 |
| Sally Jahns | Director Trustee or director | 2 | $0 |
| Alan Arkles | Director Institutional trustee | 0 | $0 |
990 for the year ended December 31, 2024: 4 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Catherine Ingram | President Trustee or director, Officer | 15 | $0 |
| Alan Arkles | Director Trustee or director | 0.5 | $0 |
| Alicia shade | Director Trustee or director | 0.5 | $0 |
| Sally Jahns | Director Trustee or director | 0.5 | $0 |
990 for the year ended December 31, 2023: 3 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Catherine Ingram | President Trustee or director, Officer | 15 | $0 |
| Alan Arkles | Director Trustee or director | 1 | $0 |
| Alicia shade | Director Trustee or director | 1 | $0 |
Address and contacts
- Address (IRS master file)
- 7345 SW FLORENCE LN, PORTLAND, OR 97223-9230
- In care of
- % CATHERINE INGRAM
- Mailing address (990-N for 2014)
- 1221 SW 10th Avenue, Portland OR 97205
- Principal officer (990-N for 2014)
- Catherine Ingram, 26 Bull Pasture Lane, East Hampton NY 11937
- Signed the 990
- Catherine Ingram, President
- Phone
- (757) 651-5164
- Website
- www.dharmadialogues.org
- Return prepared by
- KEY E GETTY
Mission
Living Dharma sponsors podcasts and public dialogues and retreats that focus on training in awareness and communication based in ethics and peaceful solutions in community life.
Program accomplishments
- In 2025, Living Dharma sponsored and produced six podcasts on fifteen major podcast platforms. We also offered ten free zoom sessions with between 20 - 30 students per session. Free podcasts were downloaded on average of 2,500 per month by repeat and unique listeners, mostly in the USA.Expenses $4,170
What it must file and when
IRS records say it files Form 990-N (e-Postcard). Gross receipts normally $50,000 or less. 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 on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990 on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990 on file |
IRS record
- EIN
- 93-1166811
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Publicly supported organization (170(b)(1)(A)(vi))
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 1995
- Accounting year ends
- December
- Files
- Form 990-N (e-Postcard)
- Category (NTEE)
- Unknown (Z99)
- Assets (IRS master file)
- $817,293
- Income (IRS master file)
- $45,105
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $45,105 | $5,362 | $817,293 | XML |
| 990 | December 2024 | $39,697 | $4,155 | $789,101 | IRS |
| 990 | December 2023 | $36,675 | $3,758 | $790,146 | XML |
| 990 | December 2022 | $111,600 | $62,012 | $755,299 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | IRS |
| 990 | December 2019 | – | – | – | IRS |
| 990 | December 2018 | – | – | – | IRS |
| 990-N for 2014 Officer: Catherine Ingram | December 31, 2014 | ≤ $50,000 receipts | – | – | e-Postcard |
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 93-1166811).
Questions about LIVING DHARMA
- What is the EIN of LIVING DHARMA?
- The employer identification number (EIN) of LIVING DHARMA is 93-1166811.
- Is LIVING DHARMA tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1995.
- Are donations to LIVING DHARMA tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does LIVING DHARMA file?
- Form 990-N (e-Postcard). Gross receipts normally $50,000 or less.
- When is the next return of LIVING DHARMA 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 LIVING DHARMA last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended December 2025.
- Who is the principal officer of LIVING DHARMA?
- The 990-N for 2014 names Catherine Ingram.
- Who are the officers and directors of LIVING DHARMA?
- The 990 for the year ended December 31, 2025 lists 4 people; 0 received compensation from the organization.
- How much revenue does LIVING DHARMA have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $45,105, expenses of $5,362 and total assets of $817,293 at year end.
Other nonprofits in PORTLAND
- SELF ENHANCEMENT INC EIN 93-1086629 · last filed 990 for 2025
- ALBINA HEAD START INC EIN 92-1069936 · last filed 990 for 2025
- ECOTRUST EIN 93-1050144 · last filed 990 for 2024
- MACDONALD CENTER EIN 93-1060938 · last filed 990 for 2024
- PORTLAND COMMUNITY REINVESTMENT INITIATIVES INC EIN 93-1059146 · last filed 990 for 2024
- GOLDEN BOND RESCUE OF OREGON INC EIN 93-1112566 · last filed 990 for 2025
- CAMPBELL INSTITUTE EIN 93-1095351 · last filed 990 for 2025
- PORTLAND CITY UNITED SOCCER CLUB INC EIN 93-1079241 · last filed 990 for 2026