MERLE CHAMBERS FUND: Form 990PF, tax year 2025
View the entire original 990 at ProPublica ↗
- Organization
- MERLE CHAMBERS FUND (EIN 84-0929410)
- Tax period
- 2025-01-01 to 2025-12-31
- Filed
- 2026-01-27
- IRS object ID
- 202610279349100221
- Schema version
- 2025v4.0
- 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
- Form 990-PF
- Depreciation Schedule
- Dissolution Stmt
- Liquidation Explanation Stmt
- Other Income Schedule2
- Other Professional Fees Schedule
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2026-01-27T10:44:57-05:00 | ReturnTs |
| Tax Period End | 2025-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 841255164 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | KUNDINGER CORDER & MONTOYA PC | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 475 LINCOLN STREET SUITE 200 | AddressLine1Txt |
| City | DENVER | CityNm |
| State Abbreviation | CO | StateAbbreviationCd |
| ZIP | 80203 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990PF | ReturnTypeCd |
| Tax Period Begin | 2025-01-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 840929410 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | MERLE CHAMBERS FUND | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | MERL | BusinessNameControlTxt |
| Phone | 3038394608 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1685 S COLORADO BLVD UNIT S 517 | AddressLine1Txt |
| City | DENVER | CityNm |
| State Abbreviation | CO | StateAbbreviationCd |
| ZIP | 80222 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | JOEL OURS | PersonNm |
| Person Title | TREASURER | PersonTitleTxt |
| Phone | 3038394608 | PhoneNum |
| Signature | 2026-01-26 | SignatureDt |
| Discuss With Paid Preparer | Yes (true) | DiscussWithPaidPreparerInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | KRISTIN CALDER | PreparerPersonNm |
| PTIN | P01720813 | PTIN |
| Phone | 3035345953 | PhoneNum |
| Preparation | 2026-01-27 | PreparationDt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2025 | TaxYr |
| Build TS | 2025-03-06 01:10:19Z | BuildTS |
Form 990-PF IRS990PF
| Field | Value | IRS element (for citing) |
|---|---|---|
| Final Return | Yes (X) | FinalReturnInd |
| Organization501c3 Exempt PF | Yes (X) | Organization501c3ExemptPFInd |
| FMV Assets EOY | $0 | FMVAssetsEOYAmt |
| Method Of Accounting Cash | Yes (X) | MethodOfAccountingCashInd |
Analysis Of Revenue And Expenses AnalysisOfRevenueAndExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Schedule B Not Required | Yes (X) | ScheduleBNotRequiredInd |
| Other Income Rev And Expnss | $1,802 | OtherIncomeRevAndExpnssAmt |
| Total Rev And Expnss | $1,802 | TotalRevAndExpnssAmt |
| Total Net Invst Incm | $0 | TotalNetInvstIncmAmt |
| Other Prof Fees Rev And Expnss | $7,200 | OtherProfFeesRevAndExpnssAmt |
| Other Prof Fees Dsbrs Chrtbl | $7,200 | OtherProfFeesDsbrsChrtblAmt |
| Tot Opr Expenses Rev And Expnss | $7,200 | TotOprExpensesRevAndExpnssAmt |
| Tot Opr Expenses Net Invst Incm | $0 | TotOprExpensesNetInvstIncmAmt |
| Tot Opr Expenses Dsbrs Chrtbl | $7,200 | TotOprExpensesDsbrsChrtblAmt |
| Contri Paid Rev And Expnss | $70,395 | ContriPaidRevAndExpnssAmt |
| Contri Paid Dsbrs Chrtbl | $70,395 | ContriPaidDsbrsChrtblAmt |
| Total Expenses Rev And Expnss | $77,595 | TotalExpensesRevAndExpnssAmt |
| Total Expenses Net Invst Incm | $0 | TotalExpensesNetInvstIncmAmt |
| Total Expenses Dsbrs Chrtbl | $77,595 | TotalExpensesDsbrsChrtblAmt |
| Excess Revenue Over Expenses | -$75,793 | ExcessRevenueOverExpensesAmt |
| Net Investment Income | $0 | NetInvestmentIncomeAmt |
Form990 PF Balance Sheets Form990PFBalanceSheetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Sav And Temp Cash Invst BOY | $75,793 | SavAndTempCashInvstBOYAmt |
| Total Assets BOY | $75,793 | TotalAssetsBOYAmt |
| Total Assets EOY | $0 | TotalAssetsEOYAmt |
| Total Assets EOYFMV | $0 | TotalAssetsEOYFMVAmt |
| Total Liabilities EOY | $0 | TotalLiabilitiesEOYAmt |
| Org Does Not Follow FASB117 | Yes (X) | OrgDoesNotFollowFASB117Ind |
| Retained Earning BOY | $75,793 | RetainedEarningBOYAmt |
| Tot Net Ast Or Fund Balances BOY | $75,793 | TotNetAstOrFundBalancesBOYAmt |
| Tot Net Ast Or Fund Balances EOY | $0 | TotNetAstOrFundBalancesEOYAmt |
| Total Liabilities Net Ast BOY | $75,793 | TotalLiabilitiesNetAstBOYAmt |
| Total Liabilities Net Ast EOY | $0 | TotalLiabilitiesNetAstEOYAmt |
Chg In Net Assets Fund Balances ChgInNetAssetsFundBalancesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tot Net Ast Or Fund Balances BOY | $75,793 | TotNetAstOrFundBalancesBOYAmt |
| Excess Revenue Over Expenses | -$75,793 | ExcessRevenueOverExpensesAmt |
Excise Tax Based On Invst Incm ExciseTaxBasedOnInvstIncmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Investment Income Excise Tax | $0 | InvestmentIncomeExciseTaxAmt |
| Applied To ES Tax | $0 | AppliedToESTaxAmt |
Statements Regarding Acty StatementsRegardingActyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Legislative Political Acty | false | LegislativePoliticalActyInd |
| More Than100 Spent | false | MoreThan100SpentInd |
| Form1120 POL Filed | false | Form1120POLFiledInd |
| Activities Not Previously Rpt | false | ActivitiesNotPreviouslyRptInd |
| Changes To Articles Or Bylaws | false | ChangesToArticlesOrBylawsInd |
| Unrelated Bus Incm Over Limit | false | UnrelatedBusIncmOverLimitInd |
| Organization Dissolved Etc | Yes (true) | OrganizationDissolvedEtcInd |
| Section508e Rqr Satisfied | Yes (true) | Section508eRqrSatisfiedInd |
| At Least5000 In Assets | Yes (true) | AtLeast5000InAssetsInd |
| Org Report Or Register State | CO | OrgReportOrRegisterStateCd |
| Form990 PF Filed With Atty Gen | Yes (true) | Form990PFFiledWithAttyGenInd |
| Private Operating Foundation | false | PrivateOperatingFoundationInd |
| New Substantial Contributors | false | NewSubstantialContributorsInd |
| Own Controlled Entity | false | OwnControlledEntityInd |
| Donor Advised Fund | false | DonorAdvisedFundInd |
| Comply With Public Insp Rqr | Yes (true) | ComplyWithPublicInspRqrInd |
| Website Address | CHAMBERSFUND.ORG | WebsiteAddressTxt |
| Individual With Books | JOEL OURS | IndividualWithBooksNm |
| Phone | 3038394608 | PhoneNum |
Location Of Books US Address LocationOfBooksUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1685 S COLORADO BLVD UNIT S 517 | AddressLine1Txt |
| City | DENVER | CityNm |
| State Abbreviation | CO | StateAbbreviationCd |
| ZIP | 80222 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Foreign Accounts Question | false | ForeignAccountsQuestionInd |
Statements Regarding Acty4720 StatementsRegardingActy4720Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Sale Or Exch Disqualified Prsn | false | SaleOrExchDisqualifiedPrsnInd |
| Brrw Or Lend Disqualified Prsn | false | BrrwOrLendDisqualifiedPrsnInd |
| Furn Goods Disqualified Prsn | Yes (true) | FurnGoodsDisqualifiedPrsnInd |
| Pay Comp Disqualified Prsn | false | PayCompDisqualifiedPrsnInd |
| Transfer Ast Disqualified Prsn | false | TransferAstDisqualifiedPrsnInd |
| Payment To Government Official | false | PaymentToGovernmentOfficialInd |
| Acts Fail To Qlfy As Exceptions | false | ActsFailToQlfyAsExceptionsInd |
| Undistributed Income PY | false | UndistributedIncomePYInd |
| Business Holdings | false | BusinessHoldingsInd |
| Jeopardy Investments | false | JeopardyInvestmentsInd |
| Uncorrected PY Jeopardy Invst | false | UncorrectedPYJeopardyInvstInd |
| Influence Legislation | false | InfluenceLegislationInd |
| Influence Election | false | InfluenceElectionInd |
| Grants To Individuals | false | GrantsToIndividualsInd |
| Grants To Organizations | false | GrantsToOrganizationsInd |
| Noncharitable Purpose | false | NoncharitablePurposeInd |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | false | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | false | PayPremiumsPrsnlBnftCntrctInd |
| Prohibited Tax Shelter Trans | false | ProhibitedTaxShelterTransInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | false | SubjToTaxRmnrtnExPrchtPymtInd |
Officer Dir Trst Key Empl Info OfficerDirTrstKeyEmplInfoGrp
Officer Dir Trst Key Empl OfficerDirTrstKeyEmplGrp (3 entries)
| Address Line1USAddress/AddressLine1Txt | CityUSAddress/CityNm | State AbbreviationUSAddress/StateAbbreviationCd | ZIPUSAddress/ZIPCd | TitleTitleTxt | Average Hrs Per Wk Devoted To PosAverageHrsPerWkDevotedToPosRt | CompensationCompensationAmt | Employee Benefit ProgramEmployeeBenefitProgramAmt | Expense Account Other AllwncExpenseAccountOtherAllwncAmt |
|---|---|---|---|---|---|---|---|---|
| MERLE C CHAMBERS | ||||||||
| 1685 S COLORADO BLVD UNIT S 517 | DENVER | CO | 80222 | CHAIR/PRESID | 1.00 | $0 | $0 | $0 |
| JOEL OURS | ||||||||
| 1685 S COLORADO BLVD UNIT S 517 | DENVER | CO | 80222 | TREASURER | 1.00 | $0 | $0 | $0 |
| KATHARINE ARNOLD | ||||||||
| 1685 S COLORADO BLVD UNIT S 517 | DENVER | CO | 80222 | SECRETARY | 1.00 | $0 | $0 | $0 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Comp Of Hghst Pd Empl Or NONE | NONE | CompOfHghstPdEmplOrNONETxt |
| Comp Of Hghst Pd Cntrct Or NONE | NONE | CompOfHghstPdCntrctOrNONETxt |
Sum Of Program Related Invst SumOfProgramRelatedInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description1 | N/A | Description1Txt |
Minimum Investment Return MinimumInvestmentReturnGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Average Monthly FMV Of Sec | $0 | AverageMonthlyFMVOfSecAmt |
| Average Monthly Cash Balances | $72,285 | AverageMonthlyCashBalancesAmt |
| FMV All Other Noncharitable Ast | $0 | FMVAllOtherNoncharitableAstAmt |
| Total FMV Of Unused Assets | $72,285 | TotalFMVOfUnusedAssetsAmt |
| Adjusted Total FMV Of Unused Ast | $72,285 | AdjustedTotalFMVOfUnusedAstAmt |
| Cash Deemed Charitable | $1,084 | CashDeemedCharitableAmt |
| Net Vl Noncharitable Assets | $71,201 | NetVlNoncharitableAssetsAmt |
| Minimum Investment Return | $3,560 | MinimumInvestmentReturnAmt |
Distributable Amount DistributableAmountGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Minimum Investment Return | $3,560 | MinimumInvestmentReturnAmt |
| Distributable Before Adj | $3,560 | DistributableBeforeAdjAmt |
| Distributable Before Ded | $3,560 | DistributableBeforeDedAmt |
| Distributable As Adjusted | $3,560 | DistributableAsAdjustedAmt |
PF Qualifying Distributions PFQualifyingDistributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expenses And Contributions | $77,595 | ExpensesAndContributionsAmt |
| Qualifying Distributions | $77,595 | QualifyingDistributionsAmt |
Undistributed Income UndistributedIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Distributable As Adjusted | $3,560 | DistributableAsAdjustedAmt |
| Excess Distribution Cyov Yr5 | $1,314,578 | ExcessDistributionCyovYr5Amt |
| Excess Distribution Cyov Yr4 | $3,223,489 | ExcessDistributionCyovYr4Amt |
| Excess Distribution Cyov Yr3 | $8,465,121 | ExcessDistributionCyovYr3Amt |
| Excess Distribution Cyov Yr2 | $9,611,985 | ExcessDistributionCyovYr2Amt |
| Excess Distribution Cyov Yr1 | $20,595,724 | ExcessDistributionCyovYr1Amt |
| Total Excess Distribution Cyov | $43,210,897 | TotalExcessDistributionCyovAmt |
| Qualifying Distributions | $77,595 | QualifyingDistributionsAmt |
| Applied To Current Year | $3,560 | AppliedToCurrentYearAmt |
| Remaining Distri From Corpus | $74,035 | RemainingDistriFromCorpusAmt |
| Total Corpus | $43,284,932 | TotalCorpusAmt |
| Undistributed Income CY | $0 | UndistributedIncomeCYAmt |
| Excess Distri Cyov From Yr5 | $1,314,578 | ExcessDistriCyovFromYr5Amt |
| Excess Distri Cyov To Next Yr | $41,970,354 | ExcessDistriCyovToNextYrAmt |
| Excess From Year4 | $3,223,489 | ExcessFromYear4Amt |
| Excess From Year3 | $8,465,121 | ExcessFromYear3Amt |
| Excess From Year2 | $9,611,985 | ExcessFromYear2Amt |
| Excess From Year1 | $20,595,724 | ExcessFromYear1Amt |
| Excess From Current Year | $74,035 | ExcessFromCurrentYearAmt |
Supplementary Information SupplementaryInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Only Contri To Preselected | Yes (X) | OnlyContriToPreselectedInd |
Grant Or Contribution Pd Dur Yr GrantOrContributionPdDurYrGrp
Recipient Business Name RecipientBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | THE DENVER FOUNDATION | BusinessNameLine1Txt |
Recipient US Address RecipientUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1009 GRANT STREET | AddressLine1Txt |
| City | DENVER | CityNm |
| State Abbreviation | CO | StateAbbreviationCd |
| ZIP | 80203 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Recipient Relationship | NONE | RecipientRelationshipTxt |
| Recipient Foundation Status | PC | RecipientFoundationStatusCd |
| Grant Or Contribution Purpose | FUND FOR DENVER | GrantOrContributionPurposeTxt |
| Amt | $70,395 | Amt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Grant Or Contri Pd Dur Yr | $70,395 | TotalGrantOrContriPdDurYrAmt |
Analysis Income Producing Acty AnalysisIncomeProducingActyGrp
Other Revenue Described OtherRevenueDescribedGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | 2024 EXCISE TAX REFUND | Desc |
| Related Or Exempt Function Incm | $1,802 | RelatedOrExemptFunctionIncmAmt |
Subtotals Incm Producing Acty SubtotalsIncmProducingActyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Related Or Exempt Function Incm | $1,802 | RelatedOrExemptFunctionIncmAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Income Producing Acty | $1,802 | TotalIncomeProducingActyAmt |
Trnsfr Trans Rln Nonchrtbl EO TrnsfrTransRlnNonchrtblEOGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Trnsfr Of Cash To Nonchrtbl EO | false | TrnsfrOfCashToNonchrtblEOInd |
| Trnsfr Other Asset Nonchrtbl EO | false | TrnsfrOtherAssetNonchrtblEOInd |
| Sales Or Exchanges Of Assets | false | SalesOrExchangesOfAssetsInd |
| Purchase Of Assets Nonchrtbl EO | false | PurchaseOfAssetsNonchrtblEOInd |
| Rental Of Facilities Oth Assets | false | RentalOfFacilitiesOthAssetsInd |
| Reimbursement Arrangements | false | ReimbursementArrangementsInd |
| Loans Or Loan Guarantees | false | LoansOrLoanGuaranteesInd |
| Performance Of Services Etc | false | PerformanceOfServicesEtcInd |
| Sharing Of Facilities Etc | false | SharingOfFacilitiesEtcInd |
| Relationships Nonchrtbl EO | false | RelationshipsNonchrtblEOInd |
Depreciation Schedule DepreciationSchedule
Depreciation Property DepreciationPropertyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Property | DEPRECIATION BANNOCK 1201 LLC | PropertyDesc |
| Prior Year Depreciation | $644,617 | PriorYearDepreciationAmt |
Dissolution Stmt DissolutionStmt
Dissolution Information DissolutionInformationGrp
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | THE DENVER FOUNDATION | BusinessNameLine1Txt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1009 GRANT STREET | AddressLine1Txt |
| City | DENVER | CityNm |
| State Abbreviation | CO | StateAbbreviationCd |
| ZIP | 80203 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Short Explanation | FINAL ASSET DISTRIBUTION | ShortExplanationTxt |
| Dissolution | $70,395 | DissolutionAmt |
Liquidation Explanation Stmt LiquidationExplanationStmt
| Field | Value | IRS element (for citing) |
|---|---|---|
| Explanation | THE MERLE CHAMBERS FUND, EIN 84-0929410, BEGAN THE TERMINATION AND DISTRUBUTION OF NET ASSETS PROCESS IN 2024. DURING THE CURRENT YEAR, THE FOLLOWING FINAL DISTRIBUTION WAS MADE. THE DENVER FOUNDATION DONATION OF REMAINING CASH BALANCE AS A GRANT OF 70,395 TO THE DENVER FOUNDATION - DONE IN 2025. | ExplanationTxt |
Other Income Schedule2 OtherIncomeSchedule2
Other Income Detail OtherIncomeDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | 2024 EXCISE TAX REFUND | Desc |
| Revenue And Expenses Per Books | $1,802 | RevenueAndExpensesPerBooksAmt |
Other Professional Fees Schedule OtherProfessionalFeesSchedule
Other Professional Fees Detail OtherProfessionalFeesDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Category | KUNDINGER, CORDER & MONTOYA, PC | CategoryTxt |
| Amt | $7,200 | Amt |
| Disbursements Charitable Prps | $7,200 | DisbursementsCharitablePrpsAmt |