Nonprofit · EIN 52-1794520
WEST IRVIN HEIGHTS COMMUNITY ASSOCIATION INC
Tax-exempt · HAGERSTOWN, MD 21740
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990-EZ | $119,448 | $85,703 | $33,745 | $201,091 | $96,171 | $104,920 |
| December 31, 2024 | 990-EZ | $117,693 | $99,734 | $17,959 | $167,075 | $95,900 | $71,175 |
| December 31, 2023 | 990-EZ | $88,248 | $82,557 | $5,691 | $143,691 | $90,475 | $53,216 |
Financial details: 990-EZ for the year ended December 31, 2025
Revenue
- Membership dues
- $116,400
- Other revenue
- $3,048
Expenses
- Compensation of officers, directors and key employees
- $0
- Professional fees and payments to contractors
- $10,428
- Occupancy
- $2,083
- Other expenses
- $73,192
Balance sheet and other
- Total assets, start of year
- $167,075
- Total assets, end of year
- $201,091
- Total liabilities, end of year
- $96,171
- Net assets, end of year
- $104,920
- Cash, savings and investments
- $201,091
- Gross receipts
- $119,448
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-EZ for the year ended December 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| KATHY SUMMERS | PRESIDENT | 0 | $0 |
| BARB WOLLARD | VICE PRESIDENT | 0 | $0 |
| KEITH DENTLER | TREASURER | 0 | $0 |
| BONNIE POLESKY | SECRETARY | 0 | $0 |
990-EZ for the year ended December 31, 2024: 4 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| CAROL PRICE | PRESIDENT | 0 | $0 |
| DAVE HUTZLER | VICE PRESIDENT | 0 | $0 |
| KEITH DENTLER | TREASURER | 0 | $0 |
| SUE BRANDENBURG | SECRETARY | 0 | $0 |
990-EZ for the year ended December 31, 2023: 4 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| CAROL PRICE | PRESIDENT | 0 | $0 |
| DAVE HUTZLER | VICE PRESIDENT | 0 | $0 |
| KEITH DENTLER | TREASURER | 0 | $0 |
| SUE BRANDENBURG | SECRETARY | 0 | $0 |
Address and contacts
- Address (IRS master file)
- 223 N PROSPECT ST STE 204, HAGERSTOWN, MD 21740-3773
- Signed the 990-EZ
- KATHY SUMMERS, PRESIDENT
- Phone
- (301) 302-0928
- Return prepared by
- ALBRIGHT CRUMBACKER MOUL & ITELL LLC
Mission
HOMEOWNERS' ASSOCIATION
Program accomplishments
- PROVIDE SUPPORT AND MAINTENANCE FOR COMMUNITY ENVIRONMENT.
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-EZ on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990-EZ on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990-EZ on file |
IRS record
- EIN
- 52-1794520
- Tax-exempt status
- 501(c)(4): Social welfare organization
- Donations deductible
- No
- Exempt since
- 1993
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Assets (IRS master file)
- $201,091
- Income (IRS master file)
- $119,448
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990-EZ | December 2025 | $119,448 | $85,703 | $201,091 | XML |
| 990-EZ | December 2024 | $117,693 | $99,734 | $167,075 | XML |
| 990-EZ | December 2023 | $88,248 | $82,557 | $143,691 | XML |
| 990-EZ | December 2022 | – | – | – | IRS |
| 990-EZ | December 2021 | – | – | – | IRS |
| 990-EZ | December 2020 | – | – | – | IRS |
| 990-EZ | December 2019 | – | – | – | IRS |
| 990-EZ | December 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 52-1794520).
Questions about WEST IRVIN HEIGHTS COMMUNITY ASSOCIATION INC
- What is the EIN of WEST IRVIN HEIGHTS COMMUNITY ASSOCIATION INC?
- The employer identification number (EIN) of WEST IRVIN HEIGHTS COMMUNITY ASSOCIATION INC is 52-1794520.
- Is WEST IRVIN HEIGHTS COMMUNITY ASSOCIATION INC tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(4) since 1993.
- Are donations to WEST IRVIN HEIGHTS COMMUNITY ASSOCIATION INC tax-deductible?
- No. The IRS master file says contributions to it are not deductible.
- Which annual return does WEST IRVIN HEIGHTS COMMUNITY ASSOCIATION 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 WEST IRVIN HEIGHTS COMMUNITY ASSOCIATION 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 WEST IRVIN HEIGHTS COMMUNITY ASSOCIATION INC last file with the IRS?
- The latest return in the IRS public files is the 990-EZ for the year ended December 2025.
- Who are the officers and directors of WEST IRVIN HEIGHTS COMMUNITY ASSOCIATION INC?
- The 990-EZ for the year ended December 31, 2025 lists 4 people; 0 received compensation from the organization.
- How much revenue does WEST IRVIN HEIGHTS COMMUNITY ASSOCIATION INC have?
- On its 990-EZ for the year ended December 31, 2025 it reported revenue of $119,448, expenses of $85,703 and total assets of $201,091 at year end.
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