Maybe they have to meet there to keep it tax exempt?
That's exactly the reason they're doing it.
If they think they might recreate the congregation in the near future, it may be better to hold on to the hall instead of building a new one.
I find it a little odd that it's been over a year, and the property, which is fully paid for, and deeded to the society, still hasn't been listed. It may well be for reasons other than financial, that they dissolved the congregation. But my sister and brother in law attended the congregation. He was an elder. I hadn't heard about anything negative going on. But then, I'm not always in the loop anymore.