Nonprofit · EIN 20-1531948
SOUND OF RAIN
Tax-exempt (reinstated) · BROOKINGS, OR 97415
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990-EZ | $81,397 | $140,247 | -$58,850 | $4,157 | $0 | $4,157 |
| December 31, 2024 | 990-EZ | $50,541 | $113,584 | -$63,043 | $70,417 | $0 | $70,417 |
| December 31, 2023 | 990-EZ | $169,013 | $45,156 | $123,857 | $131,504 | $0 | $131,504 |
Financial details: 990-EZ for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $23,775
- Program service revenue
- $28,912
- Investment income
- $1,319
- Other revenue
- $27,391
Expenses
- Grants and similar amounts paid
- $0
- Compensation of officers, directors and key employees
- $0
- Salaries, compensation and benefits (total)
- $0
- Professional fees and payments to contractors
- $180
- Occupancy
- $14,206
- Other expenses
- $125,861
Balance sheet and other
- Total assets, start of year
- $70,417
- Total assets, end of year
- $4,157
- Total liabilities, end of year
- $0
- Net assets, end of year
- $4,157
- Cash, savings and investments
- $4,157
- Gross receipts
- $81,397
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-EZ for the year ended December 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Emily Carson | Executive Director | 40 | $0 |
| Emily Horowitz | Director | 5 | $0 |
| Jennifer Carson | Director | 2 | $0 |
| Gwen LoVetere | Director | 5 | $0 |
990-EZ for the year ended December 31, 2024: 3 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Emily Carson | President/Director | 40 | $0 |
| Emily Horowitz | Director | 5 | $0 |
| Steve Rhode | Director | 0.25 | $0 |
990-EZ for the year ended December 31, 2023: 4 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Emily Carson | President/Director | 15 | $0 |
| Ira Fish | Director | 5 | $0 |
| Emily Horowitz | Director | 1 | $0 |
| Steve Rhode | Director | 1 | $0 |
Address and contacts
- Address (IRS master file)
- 711 SPRUCE ST UNIT 1809, BROOKINGS, OR 97415-0817
- In care of
- % EMILY D CARSON
- Mailing address (990-N for 2013)
- 7621 SW 30th Drive, Portland OR 97219
- Principal officer (990-N for 2013)
- Emily Carson, 7621 SW 30th Drive, Portland OR 97219
- Signed the 990-EZ
- Emily Carson, President
- Phone
- (971) 227-1374
- Website
- www.soundofrain.org
Mission
Make available to the public the Buddhist-based spiritual teachings of Emily Carson
Program accomplishments
- Sponsored 24 intensive practice groups and two public sittings
- Distributed an average of 24 monthly subscriptions and maintained web-based community.
- Completed land development for long-term retreat space
- Completed first phase of construction for long-term retreat space
- Launched program of 1:1 therapeutic process sessions for new community
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 year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | December 31, 2025 | May 15, 2026 | 990-EZ on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990-EZ on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990-EZ on file |
IRS record
- EIN
- 20-1531948
- 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
- 2014
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Religion-related (X19)
- Assets (IRS master file)
- $4,157
- Income (IRS master file)
- $81,397
Revocation and reinstatement
- Exemption revoked
- May 15, 2011
- Posted by the IRS
- February 22, 2012
- Reinstated
- Effective May 15, 2011
From the IRS automatic revocation list: organizations that did not file a required return or e-Postcard for three consecutive years.
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990-EZ | December 2025 | $81,397 | $140,247 | $4,157 | IRS |
| 990-EZ | December 2024 | $50,541 | $113,584 | $70,417 | IRS |
| 990-EZ | December 2023 | $169,013 | $45,156 | $131,504 | XML |
| 990-EZ | December 2022 | – | – | – | IRS |
| 990-EZ | December 2021 | – | – | – | IRS |
| 990-EZ | December 2020 | – | – | – | IRS |
| 990-EZ | December 2019 | – | – | – | IRS |
| 990-EZ | December 2018 | – | – | – | IRS |
| 990-N for 2013 Officer: Emily Carson | December 31, 2013 | ≤ $50,000 receipts | – | – | e-Postcard |
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 20-1531948).
Questions about SOUND OF RAIN
- What is the EIN of SOUND OF RAIN?
- The employer identification number (EIN) of SOUND OF RAIN is 20-1531948.
- Is SOUND OF RAIN tax-exempt?
- Yes. The IRS revoked its exemption on May 15, 2011 and reinstated it effective May 15, 2011.
- Are donations to SOUND OF RAIN tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does SOUND OF RAIN 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 SOUND OF RAIN 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 SOUND OF RAIN last file with the IRS?
- The latest return in the IRS public files is the 990-EZ for the year ended December 2025.
- Who is the principal officer of SOUND OF RAIN?
- The 990-N for 2013 names Emily Carson.
- Who are the officers and directors of SOUND OF RAIN?
- The 990-EZ for the year ended December 31, 2025 lists 4 people; 0 received compensation from the organization.
- How much revenue does SOUND OF RAIN have?
- On its 990-EZ for the year ended December 31, 2025 it reported revenue of $81,397, expenses of $140,247 and total assets of $4,157 at year end.
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