Nonprofit · EIN 92-0274251
CORNERSTONE HEALTH COMPANY
Tax-exempt · BYRON, MN 55920
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $614 | $614 | $0 | $698,436 | $330,596 | $367,840 |
| December 31, 2024 | 990 | $368,559 | $2,092 | $366,467 | $698,436 | $330,596 | $367,840 |
| December 31, 2023 | 990 | $1,000 | $141 | $859 | $664,344 | $662,971 | $1,373 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $0
- Program service revenue
- $0
- Investment income
- $0
- Other revenue
- $614
Expenses
- Grants and similar amounts paid
- $0
- Salaries, compensation and benefits (total)
- $0
- Professional fundraising fees
- $0
- Management and general (functional)
- $614
Balance sheet and other
- Total assets, start of year
- $698,436
- Total assets, end of year
- $698,436
- Total liabilities, end of year
- $330,596
- Net assets, end of year
- $367,840
- Land, buildings and equipment
- $694,814
- Net assets without donor restrictions
- $367,840
- Gross receipts
- $614
- Employees
- 0
- Volunteers
- 3
- Year formed
- 2022
- State of legal domicile
- MN
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.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Melissa Brennan | President Trustee or director | 10 | $0 |
| Jarrod Brennan | Vice President Trustee or director | 2 | $0 |
| Mark Hannay | Board Member Trustee or director | 1 | $0 |
990 for the year ended December 31, 2024: 2 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Melissa Brennan | President Trustee or director | 10 | $0 |
| Jarrod Brennan | Vice President Trustee or director | 2 | $0 |
990 for the year ended December 31, 2023: 3 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Melissa Brennan | President Trustee or director | 40 | $0 |
| Jarrod Brennan | Vice President Trustee or director | 5 | $0 |
| William Christofferson | Board Member Trustee or director | 2 | $0 |
Address and contacts
- Address (IRS master file)
- 1045 MAPLEBECK PL NE, BYRON, MN 55920-1584
- Principal officer (990 for 2025)
- Melissa Brennan, 1054 Maplebeck Place NE, Byron, MN 55920
- Signed the 990
- Melissa Brennan, President
- Phone
- (507) 398-3183
- Return prepared by
- JAYA Financial LLC
Mission
The campus is in the development phase and organization is not operational.
Program accomplishments
- This organization is in the development phase and is not operational.0
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 year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | December 31, 2025 | May 15, 2026 | 990 on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990 on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990 on file |
IRS record
- EIN
- 92-0274251
- 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
- 2022
- Accounting year ends
- December
- Files
- Form 990-N (e-Postcard)
- Category (NTEE)
- Religion-related (X99)
- Assets (IRS master file)
- $698,436
- Income (IRS master file)
- $614
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $614 | $614 | $698,436 | XML |
| 990 | December 2024 | $368,559 | $2,092 | $698,436 | XML |
| 990 | December 2023 | $1,000 | $141 | $664,344 | XML |
| 990-EZ | December 2022 | – | – | – | 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 92-0274251).
Questions about CORNERSTONE HEALTH COMPANY
- What is the EIN of CORNERSTONE HEALTH COMPANY?
- The employer identification number (EIN) of CORNERSTONE HEALTH COMPANY is 92-0274251.
- Is CORNERSTONE HEALTH COMPANY tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2022.
- Are donations to CORNERSTONE HEALTH COMPANY tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does CORNERSTONE HEALTH COMPANY file?
- Form 990-N (e-Postcard). Gross receipts normally $50,000 or less.
- When is the next return of CORNERSTONE HEALTH COMPANY 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 CORNERSTONE HEALTH COMPANY 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 CORNERSTONE HEALTH COMPANY?
- The 990 for the year ended December 31, 2025 names Melissa Brennan.
- Who are the officers and directors of CORNERSTONE HEALTH COMPANY?
- The 990 for the year ended December 31, 2025 lists 3 people; 0 received compensation from the organization.
- How much revenue does CORNERSTONE HEALTH COMPANY have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $614, expenses of $614 and total assets of $698,436 at year end.
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