Urnula craterium

Common Name: Gray Urn.
Description: Cups urn-shaped, 3-4.5 cm broad, brownish black. Flesh tough and fibrous. Stalk 3-4 cm long, 5-8 mm tick, color of urn.
Habitat: Several to numerous on moist ground in spring, western United States.
Edible: Unknown.

Source: Mushrooms of North America by Orson K. Miller, Jr.