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Nonprofit · EIN 92-0507502

SO-HI COMMUNITY PARK

Tax-exempt (reinstated) · EXCELSIOR, MN 55331

Financials

$25K$49K2025
Revenue Expenses · by fiscal year end
Financials of SO-HI COMMUNITY PARK by year, from its e-filed returns
Year endedFormRevenueExpensesNet incomeTotal assetsLiabilitiesNet assets
December 31, 2025990$25,048$48,998-$23,950$277,938$0$277,938
Financial details: 990 for the year ended December 31, 2025

Revenue

Contributions, gifts and grants
$25,048
Program service revenue
$0
Investment income
$0
Other revenue
$0

Expenses

Grants and similar amounts paid
$0
Salaries, compensation and benefits (total)
$0
Professional fundraising fees
$0
Depreciation
$29,363
Program services (functional)
$44,356
Management and general (functional)
$4,642

Balance sheet and other

Total assets, start of year
$301,888
Total assets, end of year
$277,938
Total liabilities, end of year
$0
Net assets, end of year
$277,938
Land, buildings and equipment
$253,838
Net assets without donor restrictions
$277,938
Gross receipts
$25,048
Employees
0

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
SARAH NELSONPRESIDENT
Officer
5$0

Address and contacts

Address (IRS master file)
881 3RD AVE, EXCELSIOR, MN 55331-3311
In care of
% SARAH NELSON
Principal officer (990 for 2025)
SARAH NELSON, 712 3RD AVE, EXCELSIOR, MN 55331
Signed the 990
SARAH NELSON, PRESIDENT
Phone
(952) 474-5471
Return prepared by
CUMMINGS KEEGAN & CO PLLP

Mission

SO-HI COMMUNITY PARK IS NOT ORGANIZED FOR PROFIT. THE SO-HI COMMUNITY PARK IS ORGANIZED AND SHALL BE OPERATED PRIMARILY FOR THE PURPOSE OF IMPROVING ACCESS TO GREEN SPACE, PLAY STRUCTURES AND OUTDOOR ACTIVITIES IN ACCORDANCE WITH SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE, INCLUDING, BUT NOT LIMITED TO DEVELOPMENT, MAINTENANCE AND IMPROVEMENTS OF PLAY STRUCTURES, LANDSCAPE, GARDENS, AND FACILITIES ON LAND OWNED BY EXCELSIOR UNITED METHODIST CHURCH DEDICATED TO USE BY THE LOCAL COMMUNITY.

990 for the year ended December 31, 2025

Program accomplishments

  • STARTED THE GROUNDBREAKING FOR THE STATE-OF-THE-ART PLAYGROUND STRUCTURE AND SURFACE COMPLETED FIRST WEEK OF JUNE, 2025 (SEE PHOTOS OF PROGRESS/EVENT @ WWW.SOHICOMMUNITYPARK.ORG).
    Expenses $44,356

What it must file and when

IRS records say it files Form 990-N (e-Postcard). Gross receipts normally $50,000 or less. 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, 2025Check at the IRS
2023December 31, 2023May 15, 2024Check at the IRS

File the 2026 990-N for SO-HI COMMUNITY PARK

Due May 17, 2027 · e-filed with the IRS by 990.tax, an IRS-authorized e-file provider

IRS record

EIN
92-0507502
Tax-exempt status
501(c)(3): Charitable, religious, educational or scientific organization
Foundation status
Publicly supported organization (509(a)(2))
Donations deductible (Pub 78)
Public charity, 50% deduction limit
Exempt since
2026
Accounting year ends
December
Files
Form 990-N (e-Postcard)
Assets (IRS master file)
$277,938
Income (IRS master file)
$25,048

Revocation and reinstatement

Exemption revoked
May 15, 2025
Posted by the IRS
August 12, 2025
Reinstated
Effective May 15, 2025

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$25,048$48,998$277,938IRS

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 92-0507502).

Questions about SO-HI COMMUNITY PARK

What is the EIN of SO-HI COMMUNITY PARK?
The employer identification number (EIN) of SO-HI COMMUNITY PARK is 92-0507502.
Is SO-HI COMMUNITY PARK tax-exempt?
Yes. The IRS revoked its exemption on May 15, 2025 and reinstated it effective May 15, 2025.
Are donations to SO-HI COMMUNITY PARK tax-deductible?
Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
Which annual return does SO-HI COMMUNITY PARK file?
Form 990-N (e-Postcard). Gross receipts normally $50,000 or less.
When is the next return of SO-HI COMMUNITY PARK 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 SO-HI COMMUNITY PARK 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 SO-HI COMMUNITY PARK?
The 990 for the year ended December 31, 2025 names SARAH NELSON.
Who are the officers and directors of SO-HI COMMUNITY PARK?
The 990 for the year ended December 31, 2025 lists 1 person; 0 received compensation from the organization.
How much revenue does SO-HI COMMUNITY PARK have?
On its 990 for the year ended December 31, 2025 it reported revenue of $25,048, expenses of $48,998 and total assets of $277,938 at year end.

Other nonprofits in EXCELSIOR

All nonprofits in EXCELSIOR · Minnesota · Recreation and sports