﻿<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" xmlns:sfsmef="http://www.cchsfs.com/efile/mef" returnVersion="2025v4.0">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2026-09-12T08:40:32-05:00</ReturnTs>
    <TaxPeriodEndDt>2025-12-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>831339814</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>MECR ACCOUNTING AND TAX SERVICE</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>135 COURT STREET</AddressLine1Txt>
        <CityNm>EVERGREEN</CityNm>
        <StateAbbreviationCd>AL</StateAbbreviationCd>
        <ZIPCd>36401</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2025-01-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>581896660</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>REID STATE FOUNDATION</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>REID</BusinessNameControlTxt>
      <USAddress>
        <AddressLine1Txt>PO BOX 1013</AddressLine1Txt>
        <CityNm>EVERGREEN</CityNm>
        <StateAbbreviationCd>AL</StateAbbreviationCd>
        <ZIPCd>36401</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>LARRY FLUKER</PersonNm>
      <PersonTitleTxt>PRESIDENT</PersonTitleTxt>
      <PhoneNum>2515782058</PhoneNum>
      <SignatureDt>2026-08-12</SignatureDt>
      <DiscussWithPaidPreparerInd>true</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <PreparerPersonGrp>
      <PreparerPersonNm>ELIZABETH C BROWN</PreparerPersonNm>
      <PTIN>P02119033</PTIN>
      <PhoneNum>2512300299</PhoneNum>
      <PreparationDt>2026-08-12</PreparationDt>
      <SelfEmployedInd>X</SelfEmployedInd>
    </PreparerPersonGrp>
    <TaxYr>2025</TaxYr>
  </ReturnHeader>
  <ReturnData documentCnt="3">
    <IRS990EZ documentId="3" softwareId="25022399" referenceDocumentId="4 2">
      <NameChangeInd>X</NameChangeInd>
      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <ScheduleBNotRequiredInd>X</ScheduleBNotRequiredInd>
      <Organization501c3Ind referenceDocumentId="1">X</Organization501c3Ind>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <GrossReceiptsAmt>119844</GrossReceiptsAmt>
      <InfoInScheduleOPartIInd>X</InfoInScheduleOPartIInd>
      <ContributionsGiftsGrantsEtcAmt>118594</ContributionsGiftsGrantsEtcAmt>
      <InvestmentIncomeAmt>1250</InvestmentIncomeAmt>
      <TotalRevenueAmt>119844</TotalRevenueAmt>
      <PrintingPublicationsPostageAmt>519</PrintingPublicationsPostageAmt>
      <OtherExpensesTotalAmt>29964</OtherExpensesTotalAmt>
      <TotalExpensesAmt>30483</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>89361</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>131568</NetAssetsOrFundBalancesBOYAmt>
      <NetAssetsOrFundBalancesEOYAmt>220929</NetAssetsOrFundBalancesEOYAmt>
      <Form990TotalAssetsGrp>
        <BOYAmt>131568</BOYAmt>
        <EOYAmt>220929</EOYAmt>
      </Form990TotalAssetsGrp>
      <NetAssetsOrFundBalancesGrp>
        <BOYAmt>131568</BOYAmt>
        <EOYAmt>220929</EOYAmt>
      </NetAssetsOrFundBalancesGrp>
      <PrimaryExemptPurposeTxt>TO SUPPORT REID STATE COMMUNITY</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>SCHOLARSHIPS AWARDED TO STUDENTS OF REID STATE</DescriptionProgramSrvcAccomTxt>
        <ProgramServiceExpensesAmt>15112</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>STUDENT EMERGENCY ASSISSTANCE</DescriptionProgramSrvcAccomTxt>
        <GrantsAndAllocationsAmt>10000</GrantsAndAllocationsAmt>
        <ProgramServiceExpensesAmt>1368</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>EMPLOYEE BENEVOLENT SCHOLARSHIPS</DescriptionProgramSrvcAccomTxt>
        <ProgramServiceExpensesAmt>10269</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <TotalProgramServiceExpensesAmt>26749</TotalProgramServiceExpensesAmt>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>LARRY FLUKER</PersonNm>
        <TitleTxt>PRESIDENT</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>5</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>DAVID COOK</PersonNm>
        <TitleTxt>VICE PRESIDENT</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>5</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>TIMOTHY DANZ</PersonNm>
        <TitleTxt>SECRETARY</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>5</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <ActivitiesNotPreviouslyRptInd>false</ActivitiesNotPreviouslyRptInd>
      <ChgMadeToOrgnzngDocNotRptInd>true</ChgMadeToOrgnzngDocNotRptInd>
      <OrganizationHadUBIInd>false</OrganizationHadUBIInd>
      <SubjectToProxyTaxInd>false</SubjectToProxyTaxInd>
      <OrganizationDissolvedEtcInd referenceDocumentId="2">false</OrganizationDissolvedEtcInd>
      <MadeLoansToFromOfficersInd>false</MadeLoansToFromOfficersInd>
      <EngagedInExcessBenefitTransInd>false</EngagedInExcessBenefitTransInd>
      <ProhibitedTaxShelterTransInd>false</ProhibitedTaxShelterTransInd>
      <BooksInCareOfDetail>
        <PersonNm>REID STATE FOUNDATION</PersonNm>
        <USAddress>
          <AddressLine1Txt>100 HWY 83</AddressLine1Txt>
          <CityNm>EVERGREEN</CityNm>
          <StateAbbreviationCd>AL</StateAbbreviationCd>
          <ZIPCd>36401</ZIPCd>
        </USAddress>
        <PhoneNum>2515781313</PhoneNum>
      </BooksInCareOfDetail>
      <ForeignFinancialAccountInd>false</ForeignFinancialAccountInd>
      <ForeignOfficeInd>false</ForeignOfficeInd>
      <DonorAdvisedFndsInd>false</DonorAdvisedFndsInd>
      <OperateHospitalInd>false</OperateHospitalInd>
      <TanningServicesProvidedInd>false</TanningServicesProvidedInd>
      <RelatedOrganizationCtrlEntInd>false</RelatedOrganizationCtrlEntInd>
      <TransactionWithControlEntInd>false</TransactionWithControlEntInd>
      <PoliticalCampaignActyInd>false</PoliticalCampaignActyInd>
      <LobbyingActivitiesInd>false</LobbyingActivitiesInd>
      <SchoolOperatingInd>false</SchoolOperatingInd>
      <TrnsfrExmptNonChrtblRltdOrgInd>false</TrnsfrExmptNonChrtblRltdOrgInd>
      <PartVIOfCompOfHghstPdEmplTxt>NONE</PartVIOfCompOfHghstPdEmplTxt>
      <PartVIHghstPdCntrctProfSrvcTxt>NONE</PartVIHghstPdCntrctProfSrvcTxt>
      <FiledScheduleAInd>true</FiledScheduleAInd>
    </IRS990EZ>
    <IRS990ScheduleA documentId="1" softwareId="25022399">
      <CollegeOrganizationInd>X</CollegeOrganizationInd>
      <SupportSumAmt>0</SupportSumAmt>
      <OtherSupportSumAmt>0</OtherSupportSumAmt>
      <GiftsGrantsContriRcvd170Grp>
        <CurrentTaxYearAmt>118594</CurrentTaxYearAmt>
        <TotalAmt>118594</TotalAmt>
      </GiftsGrantsContriRcvd170Grp>
      <TotalCalendarYear170Grp>
        <CurrentTaxYearAmt>118594</CurrentTaxYearAmt>
        <TotalAmt>118594</TotalAmt>
      </TotalCalendarYear170Grp>
      <PublicSupportTotal170Amt>118594</PublicSupportTotal170Amt>
      <TotalSupportAmt>118594</TotalSupportAmt>
      <First5Years170Ind>X</First5Years170Ind>
    </IRS990ScheduleA>
    <IRS990ScheduleO documentId="4" softwareId="25022399">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>990EZ PART1LINE16</FormAndLineReferenceDesc>
        <ExplanationTxt>EVENT SPONSORSHIPS FREE EVENTS OFFERED TO THE STUDENTS TO PROMOTE LEARNING</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>990EZ PART 1 LINE 16</FormAndLineReferenceDesc>
        <ExplanationTxt>EMPLOYEE BENEVOLENT SCHOLARSHIPS IN THE AMOUNT OF 5000 IS TO OFFER TUITION ASSISTANCE TO EMPLOYEES OR THEIR CHILDREN.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>990EZ PART 1 LINE16</FormAndLineReferenceDesc>
        <ExplanationTxt>FUNDRAISING EVENTS</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>990EZ PART 1 LINE 16</FormAndLineReferenceDesc>
        <ExplanationTxt>PROGRAM EVENTS 1486 TO PROMATE LEARNING FOR 700-1100 STUDENTS</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>990EZ PART 1 LINE 16</FormAndLineReferenceDesc>
        <ExplanationTxt>SCHOLARSHIPS AWARDED 15112 TO DESERVING 33 STUDENTS TO ASSIST WITH TUITION COSTS</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>990EZ PART 1 LINE 16</FormAndLineReferenceDesc>
        <ExplanationTxt>STUDENT ASSISTANCE EXPENSES 1368 ARE FUNDS TO HELP STUDENTS IN EMERGENCY SITUATIONS</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>990EZ PART 1 LINE 16</FormAndLineReferenceDesc>
        <ExplanationTxt>ADMINISTRATIVE EXPENSES OF 134 ARE</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>