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Near dying elm tree in damp leaf litter, near a stream.
Cool find! The genus for morels is Morchella, and I think what you've got here is some kind of yellow morel... but I'm by no means a mushroom expert! Thankfully, there is a website called Mushroom Expert that might be able to help :D http://mushroomexpert.com/morchella_yell... check it out! These are apparently very tasty too :)