Helvella corium
https://www.mushroomexpert.com/Helvella_corium.html
Ecology: Probably mycorrhizal; growing in woods, in sandy soil, or in debris areas, often near willows or aspens; May to August; widely distributed in boreal and montane North America north of roughly the 42nd parallel.
Cap: 1-7 cm across; cup shaped, saucer shaped, or nearly flat; upper surface smooth, or roughened near the center, bald; undersurface black, sometimes whitish at the margin, very finely hairy.
Stem: 1-4 cm long; 2-15 mm thick; black or very dark brown; sometimes grayish near the base; bald or finely hairy; sometimes with shallow ribs when mature.
Microscopic Features: Spores 16.5-21 x 9-15 ; elliptical; smooth; usually with one large oil droplet. Paraphyses cylindric with clavate apices; brown; 3.5-9 wide. Asci 8-spored. Elements on excipular surface in chains; swollen but constricted at septa; terminal cell clavate to subglobose, up to 25 across; brown in KOH.
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