Part I, Line 16
“1) other expenses insurance amount 3168 2) other expenses advertising amount 177 3) other expenses office supplies amount 182 4) other expenses depreciation comes from form 4562 amount 1098”
South Hills Raceway LLC
EIN 92-2636227 • 501(c)3 • Twin Falls, ID
Pub. 78 EligibleNTEE M42
Profile
To establish a fully insured, dedicated venue for automotive enthusiasts. This initiative is focused on providing a safe, controlled environment where drivers can enjoy their passion without endangering themselves or the publicultimately redirecting high-risk behaviors off the streets and into a structured, secure space.
Siviq Scores
Scores are not available for this record yet.
Balance Sheet
Assets
Down$0
Down $5,628 (-100%) from 2024
Liabilities
-
No earlier filing loaded for comparison.
Net Assets
Down-$3,300
Down $14,167 (-130%) from 2024
Operations
Revenue
Down$1,575
Down $2,810 (-64%) from 2024
Expenses
Up$4,875
Up $907 (+23%) from 2024
Net Income
Down-$3,300
Down $3,717 (-891%) from 2024
Trend Graphs
Filings
Most recent year
2025 • Form 990EZDetailed filing. Detailed filing data is available for this year.
- Assets
- $0
- Liabilities
- -
- Net assets
- -$3,300
- Revenue
- $1,575
- Expenses
- $4,875
- Net income
- -$3,300
Latest Filing Detail
Jump To
Filing Snapshot
- Filing Period
- Jan 1, 2025 to Dec 31, 2025
- Signed
- Apr 10, 2026
- Return Version
- 2025v4.0
- Gross Receipts
- $1,575
Mission and Program Overview
Mission
To establish a fully insured, dedicated venue for automotive enthusiasts. This initiative is focused on providing a safe, controlled environment where drivers can enjoy their passion without endangering themselves or the publicultimately redirecting high-risk behaviors off the streets and into a structured, secure space.
To establish a fully insured, dedicated venue for automotive enthusiasts. This initiative is focused on providing a safe, controlled environment where drivers can enjoy their passion without endangering themselves or the public ultimately redirecting high-risk behaviors off the streets and into a structured, secure space.
Program Services
| Description | Grants | Expenses |
|---|---|---|
| OVER THE PAST TWO YEARS WE ORGANIZED 13 IMPACTFUL EVENTS THROUGH OUR NEW NON-PROFIT ALL AIMED AT RAISING PUBLIC AWARENESS ABOUT THE DANGERS OF STREET RACING. THESE EVENTS SERVED AS POWERFUL PLATFORMS FOR COMMUNITY ENGAGEMENT EDUCATION AND ADVOCACY HIGHLIGHTING THE REAL-WORLD CONSEQUENCES OF ILLEGAL RACING AND PROMOTING A CULTURE OF SAFETY AND RESPONSIBILITY. IN ADDITION TO AWARENESS EFFORTS. TOGETHER THESE ACTIONS FORM THE FOUNDATION OF OUR MISSION: TO SAVE LIVES PROTECT COMMUNITIES AND FOSTER A SAFER FUTURE FOR ALL. | - | - |
Compensation and Service Providers
Employees
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| TOM TILLOTSON | CEO | - | $0 | - | - |
| HILLARY TILLOTSON | Secretary/Treasurer | - | $0 | - | - |
| BRIAN OSWALT | Managing Director | - | $0 | - | - |
| SHILO OSWALT | Member | - | $0 | - | - |
| ALAN NEWLAN | Member | - | $0 | - | - |
| WHITNEY NEWLAN | Member | - | $0 | - | - |
| DERIC NOVOTNY | Member | - | $0 | - | - |
| JONATHAN MCMANUS | Member | - | $0 | - | - |
| RODNEY HIGGINS | Member | - | $0 | - | - |
| JEFFREY SCOTT | Member | - | $0 | - | - |
Filing and Contact Details
Filer
- Filer Name
- South Hills Raceway LLC
- EIN
- 92-2636227
- Phone
- 2086135522
- Address
- 126 LOCUST STREET, TWIN FALLS, ID 83301
Signing Officer
- Name
- Hillary Flieger
- Title
- Secretary
- Phone
- 2089690291
- Signed
- 2026-04-10
Preparer
- Firm
- Western Sun Services LLC
- Address
- 475 POLK ST STE 2, TWIN FALLS, ID 83301
- Preparer
- Philip Gregory
- Phone
- 2086159080
Supplemental Narrative
Additional Explanations
Raw XML Appendix159 raw XML fields
This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.
| Path | # | Value |
|---|---|---|
| IRS990EZ/ActivitiesNotPreviouslyRptInd | 0 | 0 |
| IRS990EZ/BooksInCareOfDetail/PersonNm | 0 | HILLARY FLIEGER |
| IRS990EZ/BooksInCareOfDetail/PhoneNum | 0 | 2089690291 |
| IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 136 S LOCUST ST |
| IRS990EZ/BooksInCareOfDetail/USAddress/CityNm | 0 | TWIN FALLS |
| IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | ID |
| IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 83301 |
| IRS990EZ/ChgMadeToOrgnzngDocNotRptInd | 0 | 0 |
| IRS990EZ/ContributionsGiftsGrantsEtcAmt | 0 | 1575 |
| IRS990EZ/DonorAdvisedFndsInd | 0 | 0 |
| IRS990EZ/EngagedInExcessBenefitTransInd | 0 | 0 |
| IRS990EZ/ExcessOrDeficitForYearAmt | 0 | -3300 |
| IRS990EZ/FeesAndOtherPymtToIndCntrctAmt | 0 | 250 |
| IRS990EZ/FiledScheduleAInd | 0 | 1 |
| IRS990EZ/ForeignFinancialAccountInd | 0 | 0 |
| IRS990EZ/ForeignOfficeInd | 0 | 0 |
| IRS990EZ/Form1120PolFiledInd | 0 | 0 |
| IRS990EZ/Form720FiledInd | 0 | 0 |
| IRS990EZ/Form990TotalAssetsGrp/BOYAmt | 0 | 0 |
| IRS990EZ/Form990TotalAssetsGrp/EOYAmt | 0 | 0 |
| IRS990EZ/GrossReceiptsAmt | 0 | 1575 |
| IRS990EZ/InfoInScheduleOPartIIIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartIInd | 0 | X |
| IRS990EZ/LobbyingActivitiesInd | 0 | 0 |
| IRS990EZ/MadeLoansToFromOfficersInd | 0 | 0 |
| IRS990EZ/MethodOfAccountingCashInd | 0 | X |
| IRS990EZ/NetAssetsOrFundBalancesEOYAmt | 0 | -3300 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt | 0 | 0 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt | 0 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 0 | 1 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 1 | 1 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 2 | 1 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 3 | 1 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 4 | 1 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 5 | 1 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 6 | 1 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 7 | 1 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 8 | 1 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 9 | 1 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 0 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 1 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 2 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 3 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 4 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 5 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 6 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 7 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 8 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 9 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 0 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 1 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 2 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 3 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 4 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 5 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 6 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 7 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 8 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 9 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 0 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 1 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 2 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 3 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 4 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 5 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 6 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 7 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 8 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 9 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 0 | TOM TILLOTSON |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 1 | HILLARY TILLOTSON |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 2 | BRIAN OSWALT |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 3 | SHILO OSWALT |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 4 | ALAN NEWLAN |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 5 | WHITNEY NEWLAN |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 6 | DERIC NOVOTNY |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 7 | JONATHAN MCMANUS |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 8 | RODNEY HIGGINS |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 9 | JEFFREY SCOTT |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 0 | CEO |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 1 | SECRETARY/TREASURER |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 2 | MANAGING DIRECTOR |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 3 | MEMBER |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 4 | MEMBER |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 5 | MEMBER |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 6 | MEMBER |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 7 | MEMBER |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 8 | MEMBER |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 9 | MEMBER |
| IRS990EZ/OperateHospitalInd | 0 | 0 |
| IRS990EZ/Organization501c3Ind | 0 | X |
| IRS990EZ/OrganizationDissolvedEtcInd | 0 | 0 |
| IRS990EZ/OrganizationHadUBIInd | 0 | 0 |
| IRS990EZ/OtherExpensesTotalAmt | 0 | 4625 |
| IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt | 0 | NONE |
| IRS990EZ/PartVIOfCompOfHghstPdEmplTxt | 0 | NONE |
| IRS990EZ/PoliticalCampaignActyInd | 0 | 0 |
| IRS990EZ/PrimaryExemptPurposeTxt | 0 | TO ESTABLISH A FULLY INSURED, DEDICATED VENUE FOR AUTOMOTIVE ENTHUSIASTS. THIS INITIATIVE IS FOCUSED ON PROVIDING A SAFE, CONTROLLED ENVIRONMENT WHERE DRIVERS CAN ENJOY THEIR PASSION WITHOUT ENDANGERING THEMSELVES OR THE PUBLIC ULTIMATELY REDIRECTING HIGH-RISK BEHAVIORS OFF THE STREETS AND INTO A STRUCTURED, SECURE SPACE. |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt | 0 | OVER THE PAST TWO YEARS WE ORGANIZED 13 IMPACTFUL EVENTS THROUGH OUR NEW NON-PROFIT ALL AIMED AT RAISING PUBLIC AWARENESS ABOUT THE DANGERS OF STREET RACING. THESE EVENTS SERVED AS POWERFUL PLATFORMS FOR COMMUNITY ENGAGEMENT EDUCATION AND ADVOCACY HIGHLIGHTING THE REAL-WORLD CONSEQUENCES OF ILLEGAL RACING AND PROMOTING A CULTURE OF SAFETY AND RESPONSIBILITY. IN ADDITION TO AWARENESS EFFORTS. TOGETHER THESE ACTIONS FORM THE FOUNDATION OF OUR MISSION: TO SAVE LIVES PROTECT COMMUNITIES AND FOSTER A SAFER FUTURE FOR ALL. |
| IRS990EZ/ProhibitedTaxShelterTransInd | 0 | 0 |
| IRS990EZ/RelatedOrganizationCtrlEntInd | 0 | 0 |
| IRS990EZ/ScheduleBNotRequiredInd | 0 | X |
| IRS990EZ/SchoolOperatingInd | 0 | 0 |
| IRS990EZ/SubjectToProxyTaxInd | 0 | 0 |
| IRS990EZ/TanningServicesProvidedInd | 0 | 0 |
| IRS990EZ/TotalExpensesAmt | 0 | 4875 |
| IRS990EZ/TotalRevenueAmt | 0 | 1575 |
| IRS990EZ/TransactionWithControlEntInd | 0 | 0 |
| IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd | 0 | 0 |
| IRS990EZ/TypeOfOrganizationCorpInd | 0 | X |
| IRS990ScheduleA/DistributableAmountGrp/CYAdjNetIncomeDistributableAmt | 0 | 0 |
| IRS990ScheduleA/DistributableAmountGrp/CYDistributableAsAdjustedAmt | 0 | 0 |
| IRS990ScheduleA/DistributableAmountGrp/CYGreaterAdjustedMinimumAmt | 0 | 0 |
| IRS990ScheduleA/DistributableAmountGrp/CYIncomeTaxImposedPYAmt | 0 | 0 |
| IRS990ScheduleA/DistributableAmountGrp/CYPct85AdjustedNetIncomeAmt | 0 | 0 |
| IRS990ScheduleA/DistributableAmountGrp/CYTotalMinAstDistributableAmt | 0 | 0 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt | 0 | 1575 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt | 0 | 4385 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt | 0 | 5960 |
| IRS990ScheduleA/InvestmentIncomeCYPct | 0 | 0.00000 |
| IRS990ScheduleA/InvestmentIncomePYPct | 0 | 0.00000 |
| IRS990ScheduleA/PubliclySupportedOrg509a2Ind | 0 | X |
| IRS990ScheduleA/PublicSupportCY509Pct | 0 | 1.00000 |
| IRS990ScheduleA/PublicSupportPY509Pct | 0 | 0.00000 |
| IRS990ScheduleA/PublicSupportTotal509Amt | 0 | 5960 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt | 0 | 1575 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt | 0 | 4385 |
| IRS990ScheduleA/Total509Grp/TotalAmt | 0 | 5960 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt | 0 | 1575 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt | 0 | 4385 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt | 0 | 5960 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | 1) OTHER EXPENSES INSURANCE AMOUNT 3168 2) OTHER EXPENSES ADVERTISING AMOUNT 177 3) OTHER EXPENSES OFFICE SUPPLIES AMOUNT 182 4) OTHER EXPENSES DEPRECIATION COMES FROM FORM 4562 AMOUNT 1098 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | PART I, LINE 16 |
| ReturnHeader/BuildTS | 0 | 2025-03-06 01:10:19Z |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | HILLARY FLIEGER |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | SECRETARY |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 2089690291 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2026-04-10 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | SOUTH HILLS RACEWAY LLC |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | SOUT |
| ReturnHeader/Filer/EIN | 0 | 922636227 |
| ReturnHeader/Filer/PhoneNum | 0 | 2086135522 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | 126 LOCUST STREET |
| ReturnHeader/Filer/USAddress/CityNm | 0 | TWIN FALLS |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | ID |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 83301 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 821924727 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | WESTERN SUN SERVICES LLC |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | 475 POLK ST STE 2 |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | TWIN FALLS |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | ID |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 83301 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 2086159080 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | PHILIP GREGORY |
| ReturnHeader/ReturnTs | 0 | 2026-04-10T16:40:50-05:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990EZ |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2025-01-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2025-12-31 |
| ReturnHeader/TaxYr | 0 | 2025 |
Document Assets
No mirrored PDF or thumbnail assets are attached yet.