Skip to main content
IRS-authorized e-file provider · not the IRS

Nonprofit · EIN 92-0188944

SOLID ROCK DEVELOPMENT CORPORATION

Tax-exempt (reinstated) · MEMPHIS, TN 38115

Financials

$314K$179K2023$291K$178K2024$292K$178K2025
Revenue Expenses · by fiscal year end
Financials of SOLID ROCK DEVELOPMENT CORPORATION by year, from its e-filed returns
Year endedFormRevenueExpensesNet incomeTotal assetsLiabilitiesNet assets
December 31, 2025990$291,660$177,970$113,690$4,672,006$1,781,725$2,890,281
December 31, 2024990$291,080$178,494$112,586$4,863,658$1,896,823$2,966,835
December 31, 2023990$314,460$178,832$135,628$5,057,884$1,997,670$3,060,214
Financial details: 990 for the year ended December 31, 2025

Revenue

Contributions, gifts and grants
$109,200
of which government grants
$90,000
Program service revenue
$0
Investment income
$0
Net rental income
$182,460
Other revenue
$182,460

Expenses

Grants and similar amounts paid
$0
Other salaries and wages
$16,800
Salaries, compensation and benefits (total)
$16,800
Professional fundraising fees
$0
Legal fees
$1,543
Accounting fees
$1,820
Program services (functional)
$177,970

Balance sheet and other

Total assets, start of year
$4,863,658
Total assets, end of year
$4,672,006
Total liabilities, end of year
$1,781,725
Net assets, end of year
$2,890,281
Land, buildings and equipment
$4,655,887
Gross receipts
$291,660
Employees
0
Volunteers
5
State of legal domicile
TN

From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.

Officers, directors and key employees

As listed on the 990 for the year ended December 31, 2025, highest compensation first.

NameTitleHours / weekCompensation
DEBORAH GUNNSECRETARY
Officer
15$16,800
DONALD WALKERDIRECTOR
Trustee or director
10$0
BRENDA THESUSDIRECTOR
Trustee or director
10$0
KELLI ANDERSONDirector
Trustee or director
5$0
TONYA LYONSPRESIDENT
Officer
10$0
990 for the year ended December 31, 2024: 5 people
NameTitleHours / weekCompensation
DEBORAH GUNNSECRETARY
Officer
15$15,670
DONALD WALKERDIRECTOR
Trustee or director
10$0
BRENDA THESUSDIRECTOR
Trustee or director
10$0
KELLI ANDERSONDirector
Trustee or director
5$0
TONYA LYONSPRESIDENT
Officer
10$0
990 for the year ended December 31, 2023: 5 people
NameTitleHours / weekCompensation
DEBORAH GUNNSECRETARY
Officer
15$15,670
DONALD WALKERDIRECTOR
Trustee or director
10$0
BRENDA THESUSDIRECTOR
Trustee or director
10$0
TONYA LYONSPRESIDENT
Officer
10$0
KELLI ANDERSONDirector
Trustee or director
5$0

Address and contacts

Address (IRS master file)
3719 RIVERDALE RD, MEMPHIS, TN 38115-5322
In care of
% TONYA LYONS
Principal officer (990 for 2025)
TONYA LYONS, 3719 RIVERDALE ROAD, MEMPHIS, TN 38115
Signed the 990
TONYA LYONS, PRESIDENT
990-N for 2016 filed under this EIN
Most likely by a chapter, club or affiliate (it says receipts are normally $50,000 or less). Officer: Tonya Lyons, 3719 Riverdale Road, Memphis TN 38115. Mailing address: 3719 Riverdale Road, Memphis TN 38115.

Mission

DEVELOPMENT OF THE SURROUNDING COMMUNITY BY INCREASING HUMAN DEVELOPMENT THROUGH MIND BODY AND SPIRIT. FOCUSED ON PROFFICIENCY SPIRITUAL DEVELOPMENT HEALTH AND PROSPERITY

990 for the year ended December 31, 2025

Program accomplishments

  • PROFICIENCIES, EDUCATIONAL, FOOD/CLOTHING AND COMMUNITY DEVOLOPMENT
    Expenses $177,970 · grants $90,000 · revenue $291,660

What it must file and when

IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in December, so each return is due on the 15th day of the 5th month after that.

Tax yearYear endedDueIRS public records
2025December 31, 2025May 15, 2026990 on file
2024December 31, 2024May 15, 2025990 on file
2023December 31, 2023May 15, 2024990 on file

IRS record

EIN
92-0188944
Tax-exempt status
501(c)(3): Charitable, religious, educational or scientific organization
Foundation status
Publicly supported organization (170(b)(1)(A)(vi))
Donations deductible (Pub 78)
Public charity, 50% deduction limit
Exempt since
2012
Accounting year ends
December
Files
Form 990 or 990-EZ
Category (NTEE)
Human services (P20)
Assets (IRS master file)
$4,672,006
Income (IRS master file)
$291,660

Revocation and reinstatement

Exemption revoked
May 15, 2010
Posted by the IRS
June 9, 2011
Reinstated
Effective May 15, 2010

From the IRS automatic revocation list: organizations that did not file a required return or e-Postcard for three consecutive years.

Filing history

FormYear endedRevenueExpensesAssetsReturn
990December 2025$291,660$177,970$4,672,006XML
990December 2024$291,080$178,494$4,863,658XML
990December 2023$314,460$178,832$5,057,884XML
990December 2022$329,663$237,817$5,262,464IRS
990December 2021$363,702$266,506$5,262,464IRS
990December 2020–––IRS
990December 2019–––IRS
990December 2018–––IRS
990December 2017–––IRS
990-N for 2016
Officer: Tonya Lyons
Filed under this EIN, most likely by a chapter or affiliate
December 31, 2016≤ $50,000 receipts––e-Postcard
990December 2016–––IRS

990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 92-0188944).

Questions about SOLID ROCK DEVELOPMENT CORPORATION

What is the EIN of SOLID ROCK DEVELOPMENT CORPORATION?
The employer identification number (EIN) of SOLID ROCK DEVELOPMENT CORPORATION is 92-0188944.
Is SOLID ROCK DEVELOPMENT CORPORATION tax-exempt?
Yes. The IRS revoked its exemption on May 15, 2010 and reinstated it effective May 15, 2010.
Are donations to SOLID ROCK DEVELOPMENT CORPORATION tax-deductible?
Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
Which annual return does SOLID ROCK DEVELOPMENT CORPORATION file?
Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
When is the next return of SOLID ROCK DEVELOPMENT CORPORATION due?
The return for tax year 2026 (the year ending December 31, 2026) is due May 17, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
When did SOLID ROCK DEVELOPMENT CORPORATION last file with the IRS?
The latest return in the IRS public files is the 990 for the year ended December 2025.
Who is the principal officer of SOLID ROCK DEVELOPMENT CORPORATION?
The 990 for the year ended December 31, 2025 names TONYA LYONS.
Who are the officers and directors of SOLID ROCK DEVELOPMENT CORPORATION?
The 990 for the year ended December 31, 2025 lists 5 people; 1 received compensation from the organization, the highest $16,800 (DEBORAH GUNN, SECRETARY).
How much revenue does SOLID ROCK DEVELOPMENT CORPORATION have?
On its 990 for the year ended December 31, 2025 it reported revenue of $291,660, expenses of $177,970 and total assets of $4,672,006 at year end.

Other nonprofits in MEMPHIS

All nonprofits in MEMPHIS · Tennessee · Human services