﻿<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" returnVersion="2024v5.0">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2026-02-24T14:51:36-05:00</ReturnTs>
    <TaxPeriodEndDt>2025-09-30</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>550657218</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>HESS STEWART &amp; CAMPBELL PLLC</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>611 3RD AVE SUITE 100</AddressLine1Txt>
        <CityNm>HUNTINGTON</CityNm>
        <StateAbbreviationCd>WV</StateAbbreviationCd>
        <ZIPCd>257011060</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2024-10-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>550669485</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>WV ASSOCIATION OF HOUSING AGENCIES</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>WEST</BusinessNameControlTxt>
      <PhoneNum>3042424447</PhoneNum>
      <USAddress>
        <AddressLine1Txt>PO BOX 2089</AddressLine1Txt>
        <CityNm>WHEELING</CityNm>
        <StateAbbreviationCd>WV</StateAbbreviationCd>
        <ZIPCd>26003</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>BONNIE HAWLEY</PersonNm>
      <PersonTitleTxt>PRESIDENT</PersonTitleTxt>
      <PhoneNum>3042424447</PhoneNum>
      <SignatureDt>2026-02-16</SignatureDt>
    </BusinessOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>false</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>JASON S KELLEY CPA</PreparerPersonNm>
      <PTIN>P01758826</PTIN>
      <PhoneNum>3045236464</PhoneNum>
      <PreparationDt>2026-02-24</PreparationDt>
    </PreparerPersonGrp>
    <TaxYr>2024</TaxYr>
    <BuildTS>2025-03-06 01:10:19Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="3">
    <IRS990EZ documentId="RetDoc1" referenceDocumentId="RetDoc2">
      <MethodOfAccountingAccrualInd>X</MethodOfAccountingAccrualInd>
      <ScheduleBNotRequiredInd>X</ScheduleBNotRequiredInd>
      <WebsiteAddressTxt>WWW.WVAHA.COM</WebsiteAddressTxt>
      <Organization501c3Ind referenceDocumentId="RetDoc3">X</Organization501c3Ind>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <GrossReceiptsAmt>104768</GrossReceiptsAmt>
      <InfoInScheduleOPartIInd>X</InfoInScheduleOPartIInd>
      <ContributionsGiftsGrantsEtcAmt>3340</ContributionsGiftsGrantsEtcAmt>
      <ProgramServiceRevenueAmt>77240</ProgramServiceRevenueAmt>
      <MembershipDuesAmt>11650</MembershipDuesAmt>
      <InvestmentIncomeAmt>12538</InvestmentIncomeAmt>
      <TotalRevenueAmt>104768</TotalRevenueAmt>
      <GrantsAndSimilarAmountsPaidAmt>39232</GrantsAndSimilarAmountsPaidAmt>
      <OtherExpensesTotalAmt>76638</OtherExpensesTotalAmt>
      <TotalExpensesAmt>115870</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>-11102</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>400438</NetAssetsOrFundBalancesBOYAmt>
      <NetAssetsOrFundBalancesEOYAmt>389336</NetAssetsOrFundBalancesEOYAmt>
      <InfoInScheduleOPartIIInd>X</InfoInScheduleOPartIIInd>
      <CashSavingsAndInvestmentsGrp>
        <BOYAmt>405247</BOYAmt>
        <EOYAmt>396139</EOYAmt>
      </CashSavingsAndInvestmentsGrp>
      <OtherAssetsTotalDetail>
        <BOYAmt>38275</BOYAmt>
        <EOYAmt>46775</EOYAmt>
      </OtherAssetsTotalDetail>
      <Form990TotalAssetsGrp>
        <BOYAmt>443522</BOYAmt>
        <EOYAmt>442914</EOYAmt>
      </Form990TotalAssetsGrp>
      <SumOfTotalLiabilitiesGrp>
        <BOYAmt>43084</BOYAmt>
        <EOYAmt>53578</EOYAmt>
      </SumOfTotalLiabilitiesGrp>
      <NetAssetsOrFundBalancesGrp>
        <BOYAmt>400438</BOYAmt>
        <EOYAmt>389336</EOYAmt>
      </NetAssetsOrFundBalancesGrp>
      <InfoInScheduleOPartIIIInd>X</InfoInScheduleOPartIIIInd>
      <PrimaryExemptPurposeTxt>SUPPORT AND PROMOTE EFFORTS OF PUBLIC HOUSING.</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>EXPENSES INCURRED TO TRAIN PUBLIC HOUSING EMPLOYEES ON CURRENT HUD TOPICS AND TO ENHANCE AND IMPROVE SKILLS OF EMPLOYEES OF MEMBER AGENCIES. AVERAGE OF 100 INDIVIDUALS ATTEND THESE TRAININGS.</DescriptionProgramSrvcAccomTxt>
        <ProgramServiceExpensesAmt>74432</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>COLLEGE SCHOLARSHIPS AWARDED IN INCREMENTS OF 500 PER SEMESTER TO QUALIFYING RESIDENTS OF PUBLIC HOUSING OR DEPENDENTS OF EMPLOYEES OF MEMBER AGENCIES.</DescriptionProgramSrvcAccomTxt>
        <GrantsAndAllocationsAmt>6500</GrantsAndAllocationsAmt>
        <ProgramServiceExpensesAmt>6500</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>ADMINISTERED GRANT PROGRAMS RELATED TO PUBLIC HOUSING AUTHORITIES GAINING BROADBAND ACCESS AND COMPUTER EQUIPMENT.</DescriptionProgramSrvcAccomTxt>
        <GrantsAndAllocationsAmt>32732</GrantsAndAllocationsAmt>
        <ProgramServiceExpensesAmt>32732</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>EXPENSES INCURRED TO TRAIN PUBLIC HOUSING EMPLOYEES ON CURRENT HUD TOPICS AND TO ENHANCE AND IMPROVE SKILLS OF EMPLOYEES OF MEMBER AGENCIES. AVERAGE OF 100 INDIVIDUALS ATTEND THESE TRAININGS.</DescriptionProgramSrvcAccomTxt>
      </ProgramSrvcAccomplishmentGrp>
      <TotalProgramServiceExpensesAmt>113664</TotalProgramServiceExpensesAmt>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>BONNIE HAWLEY</PersonNm>
        <TitleTxt>PRESIDENT</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>8.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>STORMY PARSONS</PersonNm>
        <TitleTxt>VICE PRESIDE</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>5.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>TAMMY MILLER</PersonNm>
        <TitleTxt>TREASURER</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>5.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>LISA SHAFFER</PersonNm>
        <TitleTxt>SECRETARY</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>5.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>BELINDA HARNESS</PersonNm>
        <TitleTxt>IMMEDIATE PA</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>RHONDA LINDSEY</PersonNm>
        <TitleTxt>BOARD MEMBER</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>CRAIG CONAWAY</PersonNm>
        <TitleTxt>BOARD MEMBER</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>KRISTIN FISHER</PersonNm>
        <TitleTxt>BOARD MEMBER</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>MARCEL MALFREGEOT</PersonNm>
        <TitleTxt>COMMISSIONER</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <ActivitiesNotPreviouslyRptInd>false</ActivitiesNotPreviouslyRptInd>
      <ChgMadeToOrgnzngDocNotRptInd>false</ChgMadeToOrgnzngDocNotRptInd>
      <OrganizationHadUBIInd>false</OrganizationHadUBIInd>
      <SubjectToProxyTaxInd>false</SubjectToProxyTaxInd>
      <OrganizationDissolvedEtcInd>false</OrganizationDissolvedEtcInd>
      <Form1120PolFiledInd>false</Form1120PolFiledInd>
      <MadeLoansToFromOfficersInd>false</MadeLoansToFromOfficersInd>
      <EngagedInExcessBenefitTransInd>false</EngagedInExcessBenefitTransInd>
      <ProhibitedTaxShelterTransInd>false</ProhibitedTaxShelterTransInd>
      <StatesWhereCopyOfReturnIsFldCd>WV</StatesWhereCopyOfReturnIsFldCd>
      <BooksInCareOfDetail>
        <PersonNm>TAMMY MILLER</PersonNm>
        <USAddress>
          <AddressLine1Txt>PO BOX 2089</AddressLine1Txt>
          <CityNm>WHEELING</CityNm>
          <StateAbbreviationCd>WV</StateAbbreviationCd>
          <ZIPCd>26003</ZIPCd>
        </USAddress>
        <PhoneNum>3042424447</PhoneNum>
      </BooksInCareOfDetail>
      <ForeignFinancialAccountInd>false</ForeignFinancialAccountInd>
      <ForeignOfficeInd>false</ForeignOfficeInd>
      <DonorAdvisedFndsInd>false</DonorAdvisedFndsInd>
      <OperateHospitalInd>false</OperateHospitalInd>
      <TanningServicesProvidedInd>false</TanningServicesProvidedInd>
      <RelatedOrganizationCtrlEntInd>false</RelatedOrganizationCtrlEntInd>
      <TransactionWithControlEntInd>false</TransactionWithControlEntInd>
      <PoliticalCampaignActyInd>false</PoliticalCampaignActyInd>
      <LobbyingActivitiesInd>false</LobbyingActivitiesInd>
      <SchoolOperatingInd>false</SchoolOperatingInd>
      <TrnsfrExmptNonChrtblRltdOrgInd>false</TrnsfrExmptNonChrtblRltdOrgInd>
      <PartVIOfCompOfHghstPdEmplTxt>NONE</PartVIOfCompOfHghstPdEmplTxt>
      <PartVIHghstPdCntrctProfSrvcTxt>NONE</PartVIHghstPdCntrctProfSrvcTxt>
      <FiledScheduleAInd>true</FiledScheduleAInd>
    </IRS990EZ>
    <IRS990ScheduleA documentId="RetDoc3">
      <PubliclySupportedOrg509a2Ind>X</PubliclySupportedOrg509a2Ind>
      <GiftsGrantsContrisRcvd509Grp>
        <CurrentTaxYearMinus4YearsAmt>155498</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>75125</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>1918</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>6818</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>3340</CurrentTaxYearAmt>
        <TotalAmt>242699</TotalAmt>
      </GiftsGrantsContrisRcvd509Grp>
      <GrossReceiptsAdmissionsGrp>
        <CurrentTaxYearMinus4YearsAmt>9100</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>68350</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>172306</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>133611</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>88652</CurrentTaxYearAmt>
        <TotalAmt>472019</TotalAmt>
      </GrossReceiptsAdmissionsGrp>
      <Total509Grp>
        <CurrentTaxYearMinus4YearsAmt>164598</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>143475</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>174224</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>140429</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>91992</CurrentTaxYearAmt>
        <TotalAmt>714718</TotalAmt>
      </Total509Grp>
      <PublicSupportTotal509Amt>714718</PublicSupportTotal509Amt>
      <GrossInvestmentIncome509Grp>
        <CurrentTaxYearMinus4YearsAmt>23391</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>41546</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>22648</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>34208</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>12776</CurrentTaxYearAmt>
        <TotalAmt>134569</TotalAmt>
      </GrossInvestmentIncome509Grp>
      <InvestmentIncomeAndUBTIGrp>
        <CurrentTaxYearMinus4YearsAmt>23391</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>41546</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>22648</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>34208</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>12776</CurrentTaxYearAmt>
        <TotalAmt>134569</TotalAmt>
      </InvestmentIncomeAndUBTIGrp>
      <TotalSupportCalendarYearGrp>
        <CurrentTaxYearMinus4YearsAmt>187989</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>185021</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>196872</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>174637</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>104768</CurrentTaxYearAmt>
        <TotalAmt>849287</TotalAmt>
      </TotalSupportCalendarYearGrp>
      <PublicSupportCY509Pct>0.84160</PublicSupportCY509Pct>
      <PublicSupportPY509Pct>0.83320</PublicSupportPY509Pct>
      <InvestmentIncomeCYPct>0.16000</InvestmentIncomeCYPct>
      <InvestmentIncomePYPct>0.17000</InvestmentIncomePYPct>
      <ThirtyThrPctSuprtTestsCY509Ind>X</ThirtyThrPctSuprtTestsCY509Ind>
    </IRS990ScheduleA>
    <IRS990ScheduleO documentId="RetDoc2">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 10</FormAndLineReferenceDesc>
        <ExplanationTxt>CLASS OF ACTIVITY: SCHOLARSHIPS CASH CONTRIBUTION: 6,500</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 10</FormAndLineReferenceDesc>
        <ExplanationTxt>NAME: WILLIAMSON HOUSING AUTHORITY ADDRESS: 16 WEST 4TH AVENUE WILLIAMSON, WV 25661 CASH CONTRIBUTION: 32,732</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 16</FormAndLineReferenceDesc>
        <ExplanationTxt>EXPENSES TRAVEL EXPENSE 2,517 CONFERENCES/MEETINGS 58,292 INSURANCE EXPENSE 2,206 AWARDS EXPENSE 600 TRAINING EXPENSE 7,650 MISCELLANEOUS 5,373 TOTAL 76,638</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART II, LINE 24</FormAndLineReferenceDesc>
        <ExplanationTxt>DUE TO OPERATING FROM SCHOLARSHIP 38,275 46,775 TOTAL 38,275 46,775</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART II, LINE 26</FormAndLineReferenceDesc>
        <ExplanationTxt>DUE TO AUTHORITIES - INSURANCE 4,809 6,803 DUE FROM OPERATING TO SCHOLARSHIP 38,275 46,775</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART III, LINE 31</FormAndLineReferenceDesc>
        <ExplanationTxt>EXPENSES INCURRED TO TRAIN PUBLIC HOUSING EMPLOYEES ON CURRENT HUD TOPICS AND TO ENHANCE AND IMPROVE SKILLS OF EMPLOYEES OF MEMBER AGENCIES. AVERAGE OF 100 INDIVIDUALS ATTEND THESE TRAININGS.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>