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    <ReturnTs>2025-04-11T20:20:46-05:00</ReturnTs>
    <TaxPeriodEndDt>2024-12-31</TaxPeriodEndDt>
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      <PreparerFirmName>
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      <PreparerUSAddress>
        <AddressLine1Txt>475 POLK ST STE 2</AddressLine1Txt>
        <CityNm>TWIN FALLS</CityNm>
        <StateAbbreviationCd>ID</StateAbbreviationCd>
        <ZIPCd>83301</ZIPCd>
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    <TaxPeriodBeginDt>2024-01-01</TaxPeriodBeginDt>
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      <EIN>922636227</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>SOUTH HILLS RACEWAY LLC</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>SOUT</BusinessNameControlTxt>
      <PhoneNum>2086135522</PhoneNum>
      <USAddress>
        <AddressLine1Txt>126 LOCUST STREET</AddressLine1Txt>
        <CityNm>TWIN FALLS</CityNm>
        <StateAbbreviationCd>ID</StateAbbreviationCd>
        <ZIPCd>83301</ZIPCd>
      </USAddress>
    </Filer>
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      <PersonNm>HILLARY FLIEGER</PersonNm>
      <PersonTitleTxt>Secretary</PersonTitleTxt>
      <PhoneNum>2089690291</PhoneNum>
      <SignatureDt>2025-04-15</SignatureDt>
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    <IRSResponsiblePrtyInfoCurrInd>1</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>PHILIP GREGORY</PreparerPersonNm>
      <PTIN>P01816765</PTIN>
      <PhoneNum>2086159080</PhoneNum>
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    <TaxYr>2024</TaxYr>
    <BuildTS>2025-03-06 01:10:19Z</BuildTS>
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      <PrintingPublicationsPostageAmt>35</PrintingPublicationsPostageAmt>
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      <TotalExpensesAmt>3968</TotalExpensesAmt>
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      <NetAssetsOrFundBalancesBOYAmt>10450</NetAssetsOrFundBalancesBOYAmt>
      <NetAssetsOrFundBalancesEOYAmt>10867</NetAssetsOrFundBalancesEOYAmt>
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        <EOYAmt>5628</EOYAmt>
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        <EOYAmt>5628</EOYAmt>
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      <InfoInScheduleOPartIIIInd>X</InfoInScheduleOPartIIIInd>
      <PrimaryExemptPurposeTxt>TO ESTABLISH A FULLY INSURED, DEDICATED VENUE FOR AUTOMOTIVE ENTHUSIASTS. THIS INITIATIVE IS FOCUSED ON PROVIDING A SAFE, CONTROLLED ENVIRONMENT WHERE DRIVERS CAN ENJOY THEIR PASSION WITHOUT ENDANGERING THEMSELVES OR THE PUBLICULTIMATELY REDIRECTING HIGH-RISK BEHAVIORS OFF THE STREETS AND INTO A STRUCTURED, SECURE SPACE.</PrimaryExemptPurposeTxt>
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        <DescriptionProgramSrvcAccomTxt>OVER THE PAST YEAR WE ORGANIZED 13 IMPACTFUL EVENTS THROUGH OUR NEW NON-PROFIT ALL AIMED AT RAISING PUBLIC AWARENESS ABOUT THE DANGERS OF STREET RACING. THESE EVENTS SERVED AS POWERFUL PLATFORMS FOR COMMUNITY ENGAGEMENT EDUCATION AND ADVOCACY HIGHLIGHTING THE REAL-WORLD CONSEQUENCES OF ILLEGAL RACING AND PROMOTING A CULTURE OF SAFETY AND RESPONSIBILITY. IN ADDITION TO AWARENESS EFFORTS. TOGETHER THESE ACTIONS FORM THE FOUNDATION OF OUR MISSION: TO SAVE LIVES PROTECT COMMUNITIES AND FOSTER A SAFER FUTURE FOR ALL.</DescriptionProgramSrvcAccomTxt>
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        <PersonNm>TOM TILLOTSON</PersonNm>
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      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>HILLARY TILLOTSON</PersonNm>
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      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>BRIAN OSWALT</PersonNm>
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        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>SHILO OSWALT</PersonNm>
        <TitleTxt>MEMBER</TitleTxt>
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        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>ALAN NEWLAN</PersonNm>
        <TitleTxt>MEMBER</TitleTxt>
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        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>WHITNEY NEWLAN</PersonNm>
        <TitleTxt>MEMBER</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1</AverageHrsPerWkDevotedToPosRt>
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        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
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      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>DERIC NOVOTNY</PersonNm>
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      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>JEREMY ALVEY</PersonNm>
        <TitleTxt>MEMBER</TitleTxt>
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      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>LANDON LEE</PersonNm>
        <TitleTxt>MEMBER</TitleTxt>
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      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>JONATHAN MCMANUS</PersonNm>
        <TitleTxt>MEMBER</TitleTxt>
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      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>KAMERON HARDCASTLE</PersonNm>
        <TitleTxt>MEMBER</TitleTxt>
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        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
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      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>RODNEY HIGGINS</PersonNm>
        <TitleTxt>MEMBER</TitleTxt>
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      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>JEFFREY SCOTT STRAIT</PersonNm>
        <TitleTxt>MEMBER</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
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      <ActivitiesNotPreviouslyRptInd>0</ActivitiesNotPreviouslyRptInd>
      <ChgMadeToOrgnzngDocNotRptInd>0</ChgMadeToOrgnzngDocNotRptInd>
      <OrganizationHadUBIInd>0</OrganizationHadUBIInd>
      <SubjectToProxyTaxInd>0</SubjectToProxyTaxInd>
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      <Form1120PolFiledInd>0</Form1120PolFiledInd>
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      <EngagedInExcessBenefitTransInd>0</EngagedInExcessBenefitTransInd>
      <ProhibitedTaxShelterTransInd>0</ProhibitedTaxShelterTransInd>
      <BooksInCareOfDetail>
        <PersonNm>HILLARY FLIEGER</PersonNm>
        <USAddress>
          <AddressLine1Txt>136 S LOCUST ST</AddressLine1Txt>
          <CityNm>TWIN FALLS</CityNm>
          <StateAbbreviationCd>ID</StateAbbreviationCd>
          <ZIPCd>83301</ZIPCd>
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        <PhoneNum>2089690291</PhoneNum>
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      <ForeignFinancialAccountInd>0</ForeignFinancialAccountInd>
      <ForeignOfficeInd>0</ForeignOfficeInd>
      <DonorAdvisedFndsInd>0</DonorAdvisedFndsInd>
      <OperateHospitalInd>0</OperateHospitalInd>
      <TanningServicesProvidedInd>0</TanningServicesProvidedInd>
      <RelatedOrganizationCtrlEntInd>0</RelatedOrganizationCtrlEntInd>
      <TransactionWithControlEntInd>0</TransactionWithControlEntInd>
      <PoliticalCampaignActyInd>0</PoliticalCampaignActyInd>
      <LobbyingActivitiesInd>0</LobbyingActivitiesInd>
      <SchoolOperatingInd>0</SchoolOperatingInd>
      <TrnsfrExmptNonChrtblRltdOrgInd>0</TrnsfrExmptNonChrtblRltdOrgInd>
      <PartVIOfCompOfHghstPdEmplTxt>NONE</PartVIOfCompOfHghstPdEmplTxt>
      <PartVIHghstPdCntrctProfSrvcTxt>NONE</PartVIHghstPdCntrctProfSrvcTxt>
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      <PubliclySupportedOrg509a2Ind>X</PubliclySupportedOrg509a2Ind>
      <GiftsGrantsContrisRcvd509Grp>
        <CurrentTaxYearAmt>4385</CurrentTaxYearAmt>
        <TotalAmt>4385</TotalAmt>
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      <Total509Grp>
        <CurrentTaxYearAmt>4385</CurrentTaxYearAmt>
        <TotalAmt>4385</TotalAmt>
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        <CurrentTaxYearAmt>4385</CurrentTaxYearAmt>
        <TotalAmt>4385</TotalAmt>
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      <PublicSupportCY509Pct>1.00000</PublicSupportCY509Pct>
      <PublicSupportPY509Pct>0.00000</PublicSupportPY509Pct>
      <InvestmentIncomeCYPct>0.00000</InvestmentIncomeCYPct>
      <InvestmentIncomePYPct>0.00000</InvestmentIncomePYPct>
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        <CYDistributableAsAdjustedAmt>0</CYDistributableAsAdjustedAmt>
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    <IRS990ScheduleO documentId="IRS990ScheduleO">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>PART I, LINE 16</FormAndLineReferenceDesc>
        <ExplanationTxt>1) OTHER EXPENSES FEES AMOUNT 252 2) OTHER EXPENSES SUPPLIES AMOUNT 249 3) OTHER EXPENSES INSURANCE AMOUNT 2244 4) OTHER EXPENSES EQUIPMENT RENTAL AMOUNT 34 5) OTHER EXPENSES DEPRECIATION COMES FROM FORM 4562 AMOUNT 549</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>PART II, LINE 24</FormAndLineReferenceDesc>
        <ExplanationTxt>1) DESCRIPTION PORTATREE TIMING SYSTEM BOY AMOUNT 0 EOY AMOUNT 3295</ExplanationTxt>
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