Nonprofit · EIN 31-1138536
LEMMA VILLAGE INC
Tax-exempt · CHARLESTON, WV 25301
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| May 31, 2024 | 990 | $526,210 | $505,079 | $21,131 | $971,655 | $2,562,993 | -$1,591,338 |
| May 31, 2023 | 990 | $521,198 | $587,236 | -$66,038 | $1,011,095 | $2,623,564 | -$1,612,469 |
Financial details: 990 for the year ended May 31, 2024
Revenue
- Contributions, gifts and grants
- $340,569
- of which government grants
- $340,569
- Program service revenue
- $183,925
- Investment income
- $1,716
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $0
- Other salaries and wages
- $65,959
- Salaries, compensation and benefits (total)
- $72,865
- Professional fundraising fees
- $0
- Accounting fees
- $12,100
- Occupancy
- $173,314
- Travel
- $408
- Depreciation
- $78,399
- Program services (functional)
- $457,705
- Management and general (functional)
- $47,374
Balance sheet and other
- Total assets, start of year
- $1,011,095
- Total assets, end of year
- $971,655
- Total liabilities, end of year
- $2,562,993
- Net assets, end of year
- -$1,591,338
- Land, buildings and equipment
- $560,418
- Net assets without donor restrictions
- -$1,591,338
- Gross receipts
- $526,210
- Employees
- 4
- Year formed
- 1988
- 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 May 31, 2024, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| VICTORIA HAMILTON | PRESIDENT Trustee or director, Officer | – | $0 |
| EDWARD HAMILTON | VICE PRESIDE Trustee or director, Officer | – | $0 |
| SHARON SNEAD | SECRETARY Trustee or director, Officer | – | $0 |
| JUDY WHIPKY | TREASURER Trustee or director, Officer | – | $0 |
| DAVID A LEE | TRUSTEE Trustee or director | – | $0 |
| GRAY COCHRAN | TRUSTEE Trustee or director | – | $0 |
990 for the year ended May 31, 2023: 6 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| VICTORIA HAMILTON | PRESIDENT Trustee or director, Officer | – | $0 |
| EDWARD HAMILTON | VICE PRESIDE Trustee or director, Officer | – | $0 |
| SHARON SNEAD | SECRETARY Trustee or director, Officer | – | $0 |
| JUDY WHIPKY | TREASURER Trustee or director, Officer | – | $0 |
| DAVID A LEE | TRUSTEE Trustee or director | – | $0 |
| GRAY COCHRAN | TRUSTEE Trustee or director | – | $0 |
Address and contacts
- Address (IRS master file)
- 500 VIRGINIA ST E STE 1000, CHARLESTON, WV 25301-2156
- Principal officer (990 for 2023)
- VICTORIA HAMILTON
- Signed the 990
- VICTORIA HAMILTON, PRESIDENT
- Phone
- (304) 755-4753
- Return prepared by
- ELLIS & ELLIS PLLC
Mission
TO PROVIDE SAFE AND AFFORDABLE HOUSING TO LOW-INCOME ELDERLY AND DISABLED INDIVIDUALS.
Program accomplishments
- LEMMA VILLAGE OWNS AND OPERATES A 60 UNIT APARTMENT COMPLEX FOR ELDERLY AND DISABLED INDIVIDUALS. ALL EXPENSES ARE ATTRIBUTABLE TO MAINTAINING THE FACILITY.Expenses $457,705 · revenue $183,925
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 May, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | May 31, 2026 | October 15, 2026 | Not on file |
| 2024 | May 31, 2025 | October 15, 2025 | Not on file |
| 2023 | May 31, 2024 | October 15, 2024 | 990 on file |
IRS record
- EIN
- 31-1138536
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Publicly supported organization (509(a)(2))
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 1986
- Accounting year ends
- May
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Housing and shelter (L220)
- Assets (IRS master file)
- $971,655
- Income (IRS master file)
- $526,210
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | May 2024 | $526,210 | $505,079 | $971,655 | XML |
| 990 | May 2023 | $521,198 | $587,236 | $1,011,095 | XML |
| 990 | May 2022 | – | – | – | IRS |
| 990 | May 2021 | – | – | – | IRS |
| 990 | May 2020 | – | – | – | IRS |
| 990 | May 2019 | – | – | – | IRS |
| 990 | May 2018 | – | – | – | 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 31-1138536).
Questions about LEMMA VILLAGE INC
- What is the EIN of LEMMA VILLAGE INC?
- The employer identification number (EIN) of LEMMA VILLAGE INC is 31-1138536.
- Is LEMMA VILLAGE INC tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1986.
- Are donations to LEMMA VILLAGE INC tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does LEMMA VILLAGE 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 LEMMA VILLAGE INC due?
- The return for tax year 2025 (the year ending May 31, 2026) is due October 15, 2026. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did LEMMA VILLAGE INC last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended May 2024.
- Who is the principal officer of LEMMA VILLAGE INC?
- The 990 for the year ended May 31, 2024 names VICTORIA HAMILTON.
- Who are the officers and directors of LEMMA VILLAGE INC?
- The 990 for the year ended May 31, 2024 lists 6 people; 0 received compensation from the organization.
- How much revenue does LEMMA VILLAGE INC have?
- On its 990 for the year ended May 31, 2024 it reported revenue of $526,210, expenses of $505,079 and total assets of $971,655 at year end.
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