SANDIS FOUNDATION: Form 990PF, tax year 2025

View the entire original 990 at ProPublica ↗

Organization
SANDIS FOUNDATION (EIN 85-0577220)
Tax period
2025-01-01 to 2025-12-31
Filed
2026-05-14
IRS object ID
202621359349100502
Schema version
2025v4.1
Source
Download XML · Original 990 at ProPublica

Every field in the e-filed return. Faint text is the IRS element name, for citing.

Return header ReturnHeader

FieldValueIRS element (for citing)
Return2026-05-14T21:20:28-07:00ReturnTs
Tax Period End2025-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN263419569PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1Eugene CPA Offices LLCBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line179 Centennial LoopAddressLine1Txt
CityEugeneCityNm
State AbbreviationORStateAbbreviationCd
ZIP97401ZIPCd
FieldValueIRS element (for citing)
Return Type990PFReturnTypeCd
Tax Period Begin2025-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN850577220EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1SANDIS FOUNDATIONBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlSANDBusinessNameControlTxt
Phone5418958788PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1PO BOX 518AddressLine1Txt
CityCRESWELLCityNm
State AbbreviationORStateAbbreviationCd
ZIP97426ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonNORMAN N MCDOUGALPersonNm
Person TitlePresidentPersonTitleTxt
Signature2026-05-14SignatureDt
Discuss With Paid PreparerYes (true)DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonDennis Quigley CPAPreparerPersonNm
PTINP00091664PTIN
Phone5414856500PhoneNum
FieldValueIRS element (for citing)
Tax2025TaxYr
Build TS2025-03-06 01:10:19ZBuildTS

Form 990-PF IRS990PF

FieldValueIRS element (for citing)
Organization501c3 Exempt PFYes (X)Organization501c3ExemptPFInd
FMV Assets EOY$5,800,000FMVAssetsEOYAmt
Method Of Accounting CashYes (X)MethodOfAccountingCashInd

Analysis Of Revenue And Expenses AnalysisOfRevenueAndExpenses

FieldValueIRS element (for citing)
Contri Rcvd Rev And Expnss$476,147ContriRcvdRevAndExpnssAmt
Interest On Sav Rev And Expnss$19,373InterestOnSavRevAndExpnssAmt
Interest On Sav Net Invst Incm$19,373InterestOnSavNetInvstIncmAmt
Interest On Savings Adj Net Incm$19,373InterestOnSavingsAdjNetIncmAmt
Other Income Rev And Expnss$28,199OtherIncomeRevAndExpnssAmt
Total Rev And Expnss$523,719TotalRevAndExpnssAmt
Total Net Invst Incm$19,373TotalNetInvstIncmAmt
Total Adj Net Incm$19,373TotalAdjNetIncmAmt
Taxes Rev And Expnss$42,448TaxesRevAndExpnssAmt
Taxes Dsbrs Chrtbl$42,448TaxesDsbrsChrtblAmt
Deprec And Dpltn Rev And Expnss$32,637DeprecAndDpltnRevAndExpnssAmt
Other Expenses Rev And Expnss$245,535OtherExpensesRevAndExpnssAmt
Other Expenses Dsbrs Chrtbl$245,535OtherExpensesDsbrsChrtblAmt
Tot Opr Expenses Rev And Expnss$320,620TotOprExpensesRevAndExpnssAmt
Tot Opr Expenses Net Invst Incm$0TotOprExpensesNetInvstIncmAmt
Tot Opr Expenses Dsbrs Chrtbl$287,983TotOprExpensesDsbrsChrtblAmt
Contri Paid Rev And Expnss$0ContriPaidRevAndExpnssAmt
Contri Paid Dsbrs Chrtbl$0ContriPaidDsbrsChrtblAmt
Total Expenses Rev And Expnss$320,620TotalExpensesRevAndExpnssAmt
Total Expenses Net Invst Incm$0TotalExpensesNetInvstIncmAmt
Total Expenses Dsbrs Chrtbl$287,983TotalExpensesDsbrsChrtblAmt
Excess Revenue Over Expenses$203,099ExcessRevenueOverExpensesAmt
Net Investment Income$19,373NetInvestmentIncomeAmt
Adjusted Net Income$19,373AdjustedNetIncomeAmt

Form990 PF Balance Sheets Form990PFBalanceSheetsGrp

FieldValueIRS element (for citing)
Cash BOY$14,302CashBOYAmt
Cash EOY$31,461CashEOYAmt
Cash EOYFMV$31,461CashEOYFMVAmt
Sav And Temp Cash Invst BOY$516,427SavAndTempCashInvstBOYAmt
Sav And Temp Cash Invst EOY$360,792SavAndTempCashInvstEOYAmt
Sav And Temp Cash Invst EOYFMV$360,792SavAndTempCashInvstEOYFMVAmt
Prepaid Expenses EOY$348,638PrepaidExpensesEOYAmt
Prepaid Expenses EOYFMV$348,638PrepaidExpensesEOYFMVAmt
Land Bldg Equip Cost Or Other Bss$164,763LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec$120,118LandBldgEquipAccumDeprecAmt
Land BOY$51,708LandBOYAmt
Land EOY$44,645LandEOYAmt
Land EOYFMV$48,249LandEOYFMVAmt
Other Assets BOY$5,010,860OtherAssetsBOYAmt
Other Assets EOY$5,010,860OtherAssetsEOYAmt
Other Assets EOYFMV$5,010,860OtherAssetsEOYFMVAmt
Total Assets BOY$5,593,297TotalAssetsBOYAmt
Total Assets EOY$5,796,396TotalAssetsEOYAmt
Total Assets EOYFMV$5,800,000TotalAssetsEOYFMVAmt
Total Liabilities EOY$0TotalLiabilitiesEOYAmt
Organization Follows FASB117Yes (X)OrganizationFollowsFASB117Ind
No Donor Rstr Net Assests BOY$5,593,297NoDonorRstrNetAssestsBOYAmt
No Donor Rstr Net Assests EOY$5,796,396NoDonorRstrNetAssestsEOYAmt
Tot Net Ast Or Fund Balances BOY$5,593,297TotNetAstOrFundBalancesBOYAmt
Tot Net Ast Or Fund Balances EOY$5,796,396TotNetAstOrFundBalancesEOYAmt
Total Liabilities Net Ast BOY$5,593,297TotalLiabilitiesNetAstBOYAmt
Total Liabilities Net Ast EOY$5,796,396TotalLiabilitiesNetAstEOYAmt

Chg In Net Assets Fund Balances ChgInNetAssetsFundBalancesGrp

FieldValueIRS element (for citing)
Tot Net Ast Or Fund Balances BOY$5,593,297TotNetAstOrFundBalancesBOYAmt
Excess Revenue Over Expenses$203,099ExcessRevenueOverExpensesAmt
Subtotal$5,796,396SubtotalAmt
Tot Net Ast Or Fund Balances EOY$5,796,396TotNetAstOrFundBalancesEOYAmt

Excise Tax Based On Invst Incm ExciseTaxBasedOnInvstIncmGrp

FieldValueIRS element (for citing)
Investment Income Excise Tax$269InvestmentIncomeExciseTaxAmt
Subtotal$269SubtotalAmt
Tax Based On Investment Income$269TaxBasedOnInvestmentIncomeAmt
Estimated Plus Ovpmt Incm Tx$580EstimatedPlusOvpmtIncmTxAmt
Total Payments And Credits$580TotalPaymentsAndCreditsAmt
Overpayment$311OverpaymentAmt
Applied To ES Tax$311AppliedToESTaxAmt

Statements Regarding Acty StatementsRegardingActyGrp

FieldValueIRS element (for citing)
Legislative Political ActyfalseLegislativePoliticalActyInd
More Than100 SpentfalseMoreThan100SpentInd
Form1120 POL FiledfalseForm1120POLFiledInd
Activities Not Previously RptfalseActivitiesNotPreviouslyRptInd
Changes To Articles Or BylawsfalseChangesToArticlesOrBylawsInd
Unrelated Bus Incm Over LimitfalseUnrelatedBusIncmOverLimitInd
Organization Dissolved EtcfalseOrganizationDissolvedEtcInd
Section508e Rqr SatisfiedYes (true)Section508eRqrSatisfiedInd
At Least5000 In AssetsYes (true)AtLeast5000InAssetsInd
Org Report Or Register StateOROrgReportOrRegisterStateCd
Form990 PF Filed With Atty GenYes (true)Form990PFFiledWithAttyGenInd
Private Operating FoundationfalsePrivateOperatingFoundationInd
New Substantial ContributorsfalseNewSubstantialContributorsInd
Own Controlled EntityfalseOwnControlledEntityInd
Donor Advised FundfalseDonorAdvisedFundInd
Comply With Public Insp RqrYes (true)ComplyWithPublicInspRqrInd
Website AddressN/AWebsiteAddressTxt

Persons With Books Name PersonsWithBooksName

FieldValueIRS element (for citing)
Business Name Line1THE ENTITYBusinessNameLine1Txt
FieldValueIRS element (for citing)
Phone5418958788PhoneNum

Location Of Books US Address LocationOfBooksUSAddress

FieldValueIRS element (for citing)
Address Line1PO BOX 518AddressLine1Txt
CityCRESWELLCityNm
State AbbreviationORStateAbbreviationCd
ZIP97426ZIPCd
FieldValueIRS element (for citing)
Foreign Accounts QuestionfalseForeignAccountsQuestionInd

Statements Regarding Acty4720 StatementsRegardingActy4720Grp

FieldValueIRS element (for citing)
Sale Or Exch Disqualified PrsnfalseSaleOrExchDisqualifiedPrsnInd
Brrw Or Lend Disqualified PrsnfalseBrrwOrLendDisqualifiedPrsnInd
Furn Goods Disqualified PrsnfalseFurnGoodsDisqualifiedPrsnInd
Pay Comp Disqualified PrsnfalsePayCompDisqualifiedPrsnInd
Transfer Ast Disqualified PrsnfalseTransferAstDisqualifiedPrsnInd
Payment To Government OfficialfalsePaymentToGovernmentOfficialInd
Acts Fail To Qlfy As ExceptionsfalseActsFailToQlfyAsExceptionsInd
Uncorrected Prior ActsfalseUncorrectedPriorActsInd
Undistributed Income PYfalseUndistributedIncomePYInd
Business HoldingsfalseBusinessHoldingsInd
Jeopardy InvestmentsfalseJeopardyInvestmentsInd
Uncorrected PY Jeopardy InvstfalseUncorrectedPYJeopardyInvstInd
Influence LegislationfalseInfluenceLegislationInd
Influence ElectionfalseInfluenceElectionInd
Grants To IndividualsfalseGrantsToIndividualsInd
Grants To OrganizationsfalseGrantsToOrganizationsInd
Noncharitable PurposefalseNoncharitablePurposeInd
Rcv Fnds To Pay Prsnl Bnft CntrctfalseRcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft CntrctfalsePayPremiumsPrsnlBnftCntrctInd
Prohibited Tax Shelter TransfalseProhibitedTaxShelterTransInd
Subj To Tax Rmnrtn Ex Prcht PymtfalseSubjToTaxRmnrtnExPrchtPymtInd

Officer Dir Trst Key Empl Info OfficerDirTrstKeyEmplInfoGrp

Officer Dir Trst Key Empl OfficerDirTrstKeyEmplGrp (3 entries)

Address Line1USAddress/AddressLine1TxtCityUSAddress/CityNmState AbbreviationUSAddress/StateAbbreviationCdZIPUSAddress/ZIPCdTitleTitleTxtAverage Hrs Per Wk Devoted To PosAverageHrsPerWkDevotedToPosRtCompensationCompensationAmt
NORMAN N MCDOUGAL
PO BOX 518CRESWELLOR97426President0.00$0
SHARON MCDOUGAL
PO BOX 518CRESWELLOR97426Secretary0.00$0
JULIE DEE HAYDEN
PO BOX 518CRESWELLOR97426Director0.00$0
FieldValueIRS element (for citing)
Comp Of Hghst Pd Empl Or NONENONECompOfHghstPdEmplOrNONETxt
Comp Of Hghst Pd Cntrct Or NONENONECompOfHghstPdCntrctOrNONETxt

Summary Of Direct Chrtbl Acty SummaryOfDirectChrtblActyGrp

FieldValueIRS element (for citing)
Description1SUPPORT & ASSIST CHURCHES, SCHOOLS, & EDUCATIONAL ORGANIZATIONS.Description1Txt
Expenses1$0Expenses1Amt
Description2TO PROVIDE HELP & SUPPORT TO PEOPLE WH ARE LIVING IN POVERTY, ARE HUNGRY, & ARE HOMELESS.Description2Txt

Minimum Investment Return MinimumInvestmentReturnGrp

FieldValueIRS element (for citing)
Average Monthly FMV Of Sec$0AverageMonthlyFMVOfSecAmt
Average Monthly Cash Balances$461,490AverageMonthlyCashBalancesAmt
FMV All Other Noncharitable Ast$0FMVAllOtherNoncharitableAstAmt
Total FMV Of Unused Assets$461,490TotalFMVOfUnusedAssetsAmt
Reduction Claimed$0ReductionClaimedAmt
Adjusted Total FMV Of Unused Ast$461,490AdjustedTotalFMVOfUnusedAstAmt
Cash Deemed Charitable$22,881CashDeemedCharitableAmt
Net Vl Noncharitable Assets$438,609NetVlNoncharitableAssetsAmt
Minimum Investment Return$21,930MinimumInvestmentReturnAmt

Distributable Amount DistributableAmountGrp

FieldValueIRS element (for citing)
Minimum Investment Return$21,930MinimumInvestmentReturnAmt
Tax Based On Investment Income$269TaxBasedOnInvestmentIncomeAmt
Total Tax$269TotalTaxAmt
Distributable Before Adj$21,661DistributableBeforeAdjAmt
Distributable Before Ded$21,661DistributableBeforeDedAmt
Distributable As Adjusted$21,661DistributableAsAdjustedAmt

PF Qualifying Distributions PFQualifyingDistributionsGrp

FieldValueIRS element (for citing)
Expenses And Contributions$287,983ExpensesAndContributionsAmt
Qualifying Distributions$287,983QualifyingDistributionsAmt

Undistributed Income UndistributedIncomeGrp

FieldValueIRS element (for citing)
Distributable As Adjusted$21,661DistributableAsAdjustedAmt
Excess Distribution Cyov Yr1$560,106ExcessDistributionCyovYr1Amt
Total Excess Distribution Cyov$560,106TotalExcessDistributionCyovAmt
Qualifying Distributions$287,983QualifyingDistributionsAmt
Treated As Distri From Corpus$0TreatedAsDistriFromCorpusAmt
Applied To Current Year$21,661AppliedToCurrentYearAmt
Remaining Distri From Corpus$266,322RemainingDistriFromCorpusAmt
Total Corpus$826,428TotalCorpusAmt
Undistributed Income CY$0UndistributedIncomeCYAmt
Excess Distri Cyov To Next Yr$826,428ExcessDistriCyovToNextYrAmt
Excess From Year1$560,106ExcessFromYear1Amt
Excess From Current Year$266,322ExcessFromCurrentYearAmt

Supplementary Information SupplementaryInformationGrp

FieldValueIRS element (for citing)
Only Contri To PreselectedYes (X)OnlyContriToPreselectedInd

Analysis Income Producing Acty AnalysisIncomeProducingActyGrp

Int On Sav And Temp Cash Invst IntOnSavAndTempCashInvstGrp

FieldValueIRS element (for citing)
Exclusion14ExclusionCd
Exclusion$19,373ExclusionAmt

Net Rntl Incm Re Not Debt Fincd Prop NetRntlIncmReNotDebtFincdProp

FieldValueIRS element (for citing)
Related Or Exempt Function Incm$20,000RelatedOrExemptFunctionIncmAmt

Other Revenue Described OtherRevenueDescribedGrp

FieldValueIRS element (for citing)
DescPRODUCE SALESDesc
Exclusion1ExclusionCd
Related Or Exempt Function Incm$8,199RelatedOrExemptFunctionIncmAmt

Subtotals Incm Producing Acty SubtotalsIncmProducingActyGrp

FieldValueIRS element (for citing)
Exclusion$19,373ExclusionAmt
Related Or Exempt Function Incm$28,199RelatedOrExemptFunctionIncmAmt
FieldValueIRS element (for citing)
Total Income Producing Acty$47,572TotalIncomeProducingActyAmt

Trnsfr Trans Rln Nonchrtbl EO TrnsfrTransRlnNonchrtblEOGrp

FieldValueIRS element (for citing)
Trnsfr Of Cash To Nonchrtbl EOfalseTrnsfrOfCashToNonchrtblEOInd
Trnsfr Other Asset Nonchrtbl EOfalseTrnsfrOtherAssetNonchrtblEOInd
Sales Or Exchanges Of AssetsfalseSalesOrExchangesOfAssetsInd
Purchase Of Assets Nonchrtbl EOfalsePurchaseOfAssetsNonchrtblEOInd
Rental Of Facilities Oth AssetsfalseRentalOfFacilitiesOthAssetsInd
Reimbursement ArrangementsfalseReimbursementArrangementsInd
Loans Or Loan GuaranteesfalseLoansOrLoanGuaranteesInd
Performance Of Services EtcfalsePerformanceOfServicesEtcInd
Sharing Of Facilities EtcfalseSharingOfFacilitiesEtcInd
Relationships Nonchrtbl EOfalseRelationshipsNonchrtblEOInd

Schedule B IRS990ScheduleB

FieldValueIRS element (for citing)
Organization501c3 Exempt PFYes (X)Organization501c3ExemptPFInd
General RuleYes (X)GeneralRuleInd

Contributor Information ContributorInformationGrp (2 entries)

ContributorContributorNumAddress Line1ContributorUSAddress/AddressLine1TxtCityContributorUSAddress/CityNmState AbbreviationContributorUSAddress/StateAbbreviationCdZIPContributorUSAddress/ZIPCdTotal ContributionsTotalContributionsAmtPerson ContributionPersonContributionInd
NATRON PLYWOOD
137385 JASPER LOWELL ROADJASPEROR97438$175,000Yes (X)
THE MCDOUGAL FOUNDATION
237362 JASPER LOWELL ROADFALL CREEKOR97438$300,000Yes (X)

Depreciation Schedule DepreciationSchedule

Depreciation Property DepreciationPropertyGrp (9 entries)

PropertyPropertyDescAcquiredAcquiredDtCost Or Other BasisCostOrOtherBasisAmtPrior Year DepreciationPriorYearDepreciationAmtComputation MethodComputationMethodTxtRtRtCurrent Year ExpenseCurrentYearExpenseAmt
2023 DLK 12 MIN EXCAVATAOR2024-01-02$3,575$2,431200DB0.3200$458
2024 BAD BOY 54" -MZ MAGNUM ZT2024-05-17$4,500$3,060200DB0.3200$576
BAD BOY 54' MZ MAGNUM 2T & ACCES2024-08-28$4,500$3,060200DB0.3200$576
2024 C&M PLANTER2024-01-11$7,150$4,862200DB0.3200$915
PAVING2024-09-12$119,464$74,068150DB0.0950$4,539
GOLF CART2025-05-20$6,500200DB0.2000$6,500
POTATO DIGGER TRACTOR2025-07-01$4,200200DB0.2000$4,200
BAD BOY 54" MAGNUM zzt2025-07-03$4,000200DB0.2000$4,000
2019 CLUB CAR CARRYALL 4x4 UTILITY2025-11-10$10,873200DB0.2000$10,873

Land Etc Schedule2 LandEtcSchedule2

Land Etc LandEtcGrp (3 entries)

Category Or ItemCategoryOrItemTxtEOYFMVEOYFMVAmtCost Or Other BasisCostOrOtherBasisAmtAccumulated DepreciationAccumulatedDepreciationAmtBook ValueBookValueAmt
Machinery and Equipment$48,249
Improvements$119,465$78,607$40,858
Miscellaneous$45,298$41,511$3,787

Other Assets Schedule OtherAssetsSchedule

Other Assets Schedule OtherAssetsScheduleGrp (5 entries)

EOYFMVEOYFMVAmtDescDescBOY Book ValueBOYBookValueAmtEOY Book ValueEOYBookValueAmt
$5,010,860
37362 JASPER LOWELL RD - LAND$419,862$419,862
37362 JASPER LOWELL RD - STRUCTURE$1,264,422$1,264,422
37446 JASPER LOWELL RD - LAND$765,112$765,112
37446 JASPER LOWELL RD - STRUCTURE$2,561,464$2,561,464

Other Expenses Schedule OtherExpensesSchedule

Other Expenses Schedule OtherExpensesScheduleGrp (9 entries)

DescDescRevenue And Expenses Per BooksRevenueAndExpensesPerBooksAmtDisbursements Charitable PrpsDisbursementsCharitablePrpsAmt
FREIGHT - HAULING$500$500
FUEL & OIL$4,333$4,333
INSURANCE$4,624$4,624
OFFICE$677$677
OPERATING SUPPLIES$27,739$27,739
REPAIRS & MAINTENANCE$175,232$175,232
TELEPHONE$1,000$1,000
TRAVEL$2,273$2,273
UTILITIES$29,157$29,157

Other Income Schedule2 OtherIncomeSchedule2

Other Income Detail OtherIncomeDetail (2 entries)

DescDescRevenue And Expenses Per BooksRevenueAndExpensesPerBooksAmt
PRODUCE SALES$8,199
Rental Income - Noninvestment Property$20,000

Taxes Schedule TaxesSchedule

Taxes Detail TaxesDetail (3 entries)

CategoryCategoryTxtAmtAmtDisbursements Charitable PrpsDisbursementsCharitablePrpsAmt
LICENSES & FEES$252$252
OTHER TAXES$1,876$1,876
PROPERTY TAXES$40,320$40,320

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