Nonprofit · EIN 27-4188825
SOUTH WEST LMC INC
Tax-exempt · ONA, WV 25545
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $52,670,235 | $54,095,791 | -$1,425,556 | $725,724 | $8,705 | $717,019 |
| December 31, 2024 | 990 | $25,157,925 | $23,577,463 | $1,580,462 | $2,145,269 | $2,694 | $2,142,575 |
| December 31, 2023 | 990 | $10,895,763 | $10,618,938 | $276,825 | $565,313 | $3,200 | $562,113 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $0
- Program service revenue
- $52,211,123
- Investment income
- $0
- Other revenue
- $459,112
Expenses
- Grants and similar amounts paid
- $0
- Benefits paid to members
- $53,854,058
- Salaries, compensation and benefits (total)
- $0
- Professional fundraising fees
- $0
- Legal fees
- $11
- Accounting fees
- $4,200
- Program services (functional)
- $9,122
- Management and general (functional)
- $232,611
Balance sheet and other
- Total assets, start of year
- $2,145,269
- Total assets, end of year
- $725,724
- Total liabilities, end of year
- $8,705
- Net assets, end of year
- $717,019
- Net assets without donor restrictions
- $717,019
- Gross receipts
- $52,670,235
- Employees
- 0
- Volunteers
- 0
- Year formed
- 2011
- State of legal domicile
- WV
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 |
|---|---|---|---|
| JEFF MCGUFFEY | DIRECTOR Trustee or director | 5 | $0 |
| JOSH QUINN | DIRECTOR Trustee or director | 5 | $0 |
| BRIAN DEW | DIRECTOR Trustee or director | 5 | $0 |
| PAT HOOK | DIRECTOR Trustee or director | 5 | $0 |
| DAVID GROSS | DIRECTOR Trustee or director | 5 | $0 |
| WILLIAM HAMILTON | DIRECTOR Trustee or director | 5 | $0 |
| JEREMY RYAN | DIRECTOR Trustee or director | 5 | $0 |
990 for the year ended December 31, 2024: 6 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| JEFF MCGUFFEY | DIRECTOR Trustee or director | 5 | $0 |
| JOSH QUINN | DIRECTOR Trustee or director | 5 | $0 |
| BRIAN DEW | DIRECTOR Trustee or director | 5 | $0 |
| PAT HOOK | DIRECTOR Trustee or director | 5 | $0 |
| DAVID GROSS | DIRECTOR Trustee or director | 5 | $0 |
| WILLIAM HAMILTON | DIRECTOR Trustee or director | 5 | $0 |
990 for the year ended December 31, 2023: 6 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| JEFF MCGUFFEY | DIRECTOR Trustee or director | 5 | $0 |
| JOSH QUINN | DIRECTOR Trustee or director | 5 | $0 |
| BRIAN DEW | DIRECTOR Trustee or director | 5 | $0 |
| PAT HOOK | DIRECTOR Trustee or director | 5 | $0 |
| DAVID GROSS | DIRECTOR Trustee or director | 5 | $0 |
| WILLIAM HAMILTON | DIRECTOR Trustee or director | 5 | $0 |
Address and contacts
- Address (IRS master file)
- C/O AMERICAN BENEFIT CORP 9200 US R, ONA, WV 25545-0000
- In care of
- % AMERICAN BENEFIT CORPORATION
- Principal officer (990 for 2025)
- SHERRY THOMAS, 9200 US RT 60, ONA, WV 25545
- Signed the 990
- SHERRY THOMAD, THIRD PARTY ADMINISTRATOR
- Phone
- (304) 399-9000
- Return prepared by
- Yurchyk & Davis CPA's Inc
Mission
TO IMPROVE LABOR-MANAGEMENT RELATIONSHIPS, JOB SECURITY, COMPETITIVENESS, PRODUCTIVITY, ORGANIZATIONAL EFFECTIVENESS AND ECONOMIC DEVELOPMENT.
Program accomplishments
- TO IMPROVE LABOR MANAGEMENT RELATIONS, JOB SECURITY, COMPETITIVENESS, PRODUCTIVITY, ORGANIZATIONAL EFFECTIVENESS AND ECONOMIC DEVELOPMENT.
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 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
- 27-4188825
- Tax-exempt status
- 501(c)(6): Business league or chamber of commerce
- Donations deductible
- No
- Exempt since
- 2012
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Recreation and sports (N62)
- Assets (IRS master file)
- $725,724
- Income (IRS master file)
- $52,670,235
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $52,670,235 | $54,095,791 | $725,724 | XML |
| 990 | December 2024 | $25,157,925 | $23,577,463 | $2,145,269 | XML |
| 990 | December 2023 | $10,895,763 | $10,618,938 | $565,313 | XML |
| 990 | December 2022 | $12,090,619 | $12,166,668 | $288,057 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | IRS |
| 990 | December 2018 | – | – | – | IRS |
| 990 | December 2017 | – | – | – | 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 27-4188825).
Questions about SOUTH WEST LMC INC
- What is the EIN of SOUTH WEST LMC INC?
- The employer identification number (EIN) of SOUTH WEST LMC INC is 27-4188825.
- Is SOUTH WEST LMC INC tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(6) since 2012.
- Are donations to SOUTH WEST LMC INC tax-deductible?
- No. The IRS master file says contributions to it are not deductible.
- Which annual return does SOUTH WEST LMC INC 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 SOUTH WEST LMC INC 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 SOUTH WEST LMC INC 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 SOUTH WEST LMC INC?
- The 990 for the year ended December 31, 2025 names SHERRY THOMAS.
- Who are the officers and directors of SOUTH WEST LMC INC?
- The 990 for the year ended December 31, 2025 lists 7 people; 0 received compensation from the organization.
- How much revenue does SOUTH WEST LMC INC have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $52,670,235, expenses of $54,095,791 and total assets of $725,724 at year end.
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