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IRS-authorized e-file provider · not the IRS

Nonprofit · EIN 51-0175513

HILL TOP IMPROVEMENT DISTRICT

Tax-exempt (reinstated) · COTTAGE GROVE, OR 97424

Address and contacts

Address (IRS master file)
32386 GREEN ACRES LOOP, COTTAGE GROVE, OR 97424-9326
In care of
% SHERYL LORENZEN
Mailing address (990-N for 2025)
32386 Green Acres Loop, Cottage Grove OR 97424
Principal officer (990-N for 2025)
Sheryl Lorenzen, 32386 Green Acres Loop, Cottage Grove OR 97424

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-N on file
2024December 31, 2024May 15, 2025990-N on file
2023December 31, 2023May 15, 2024990-N on file

File the 2026 990-N for HILL TOP IMPROVEMENT DISTRICT

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

IRS record

EIN
51-0175513
Tax-exempt status
501(c)(12): Benevolent life insurance association or mutual company
Donations deductible
No
Exempt since
2022
Accounting year ends
December
Files
Form 990-N (e-Postcard)

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
990-N for 2025
Officer: Sheryl Lorenzen
December 31, 2025≤ $50,000 receipts––e-Postcard
990-N for 2024
Officer: Sheryl Lorenzen
December 31, 2024≤ $50,000 receipts––e-Postcard
990-N for 2023
Officer: Sheryl Lorenzen
December 31, 2023≤ $50,000 receipts––e-Postcard
990-N for 2022
Officer: Sheryl Lorenzen
December 31, 2022≤ $50,000 receipts––e-Postcard
990-EZDecember 2021–––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 51-0175513).

Questions about HILL TOP IMPROVEMENT DISTRICT

What is the EIN of HILL TOP IMPROVEMENT DISTRICT?
The employer identification number (EIN) of HILL TOP IMPROVEMENT DISTRICT is 51-0175513.
Is HILL TOP IMPROVEMENT DISTRICT tax-exempt?
Yes. The IRS revoked its exemption on May 15, 2010 and reinstated it effective May 15, 2010.
Are donations to HILL TOP IMPROVEMENT DISTRICT tax-deductible?
No. The IRS master file says contributions to it are not deductible.
Which annual return does HILL TOP IMPROVEMENT DISTRICT file?
Form 990-N (e-Postcard). Gross receipts normally $50,000 or less.
When is the next return of HILL TOP IMPROVEMENT DISTRICT 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 HILL TOP IMPROVEMENT DISTRICT last file with the IRS?
The latest return in the IRS public files is the 990-N for 2025 for the year ended December 31, 2025.
Who is the principal officer of HILL TOP IMPROVEMENT DISTRICT?
The 990-N for 2025 names Sheryl Lorenzen.

Other nonprofits in COTTAGE GROVE

All nonprofits in COTTAGE GROVE · Oregon · Mutual and membership benefit