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    <ReturnTs>2026-09-17T06:40:01-07:00</ReturnTs>
    <TaxPeriodEndDt>2025-12-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>132732270</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>AIPSO</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>302 CENTRAL AVE</AddressLine1Txt>
        <CityNm>JOHNSTON</CityNm>
        <StateAbbreviationCd>RI</StateAbbreviationCd>
        <ZIPCd>02919</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2025-01-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>136194673</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>WEST VIRGINIA AUTOMOBILE INSURANCE PLAN</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>WEST</BusinessNameControlTxt>
      <PhoneNum>4019462310</PhoneNum>
      <USAddress>
        <AddressLine1Txt>c/o AIPSO 302 CENTRAL AVENUE</AddressLine1Txt>
        <CityNm>JOHNSTON</CityNm>
        <StateAbbreviationCd>RI</StateAbbreviationCd>
        <ZIPCd>029194932</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>Jennifer DeOliveira</PersonNm>
      <PersonTitleTxt>Manager, Financial &amp; Investment Ser</PersonTitleTxt>
      <PhoneNum>4019462310</PhoneNum>
      <SignatureDt>2026-10-01</SignatureDt>
    </BusinessOfficerGrp>
    <PreparerPersonGrp>
      <PreparerPersonNm>David Maynard</PreparerPersonNm>
      <PTIN>P01387202</PTIN>
      <PhoneNum>4019462310</PhoneNum>
    </PreparerPersonGrp>
    <TaxYr>2025</TaxYr>
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      <MembershipDuesAmt>52489</MembershipDuesAmt>
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      <CostOrOtherBasisExpenseSaleAmt>0</CostOrOtherBasisExpenseSaleAmt>
      <GainOrLossFromSaleOfAssetsAmt>0</GainOrLossFromSaleOfAssetsAmt>
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      <CostOfGoodsSoldAmt>0</CostOfGoodsSoldAmt>
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      <NetAssetsOrFundBalancesEOYAmt>160559</NetAssetsOrFundBalancesEOYAmt>
      <InfoInScheduleOPartIIInd>X</InfoInScheduleOPartIIInd>
      <CashSavingsAndInvestmentsGrp>
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        <EOYAmt>13339</EOYAmt>
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      <PrimaryExemptPurposeTxt>see note below</PrimaryExemptPurposeTxt>
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        <DescriptionProgramSrvcAccomTxt>To make motor vehicle insurance available for those persons not able to obtain coverage in the voluntarymarket.</DescriptionProgramSrvcAccomTxt>
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      <OfficerDirectorTrusteeEmplGrp>
        <BusinessName>
          <BusinessNameLine1Txt>21st CenturyBristol West Ins CO</BusinessNameLine1Txt>
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      <OfficerDirectorTrusteeEmplGrp>
        <BusinessName>
          <BusinessNameLine1Txt>Nationwide Mutual Ins Co</BusinessNameLine1Txt>
        </BusinessName>
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      <OfficerDirectorTrusteeEmplGrp>
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          <BusinessNameLine1Txt>State Farm Mutual Auto Ins Co</BusinessNameLine1Txt>
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          <BusinessNameLine1Txt>Allstate Ins Co</BusinessNameLine1Txt>
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      <OrganizationHadUBIInd>false</OrganizationHadUBIInd>
      <SubjectToProxyTaxInd>false</SubjectToProxyTaxInd>
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      <ProhibitedTaxShelterTransInd>false</ProhibitedTaxShelterTransInd>
      <BooksInCareOfDetail>
        <BusinessName>
          <BusinessNameLine1Txt>AIPSO</BusinessNameLine1Txt>
        </BusinessName>
        <USAddress>
          <AddressLine1Txt>302 Central Avenue</AddressLine1Txt>
          <CityNm>Johnston</CityNm>
          <StateAbbreviationCd>RI</StateAbbreviationCd>
          <ZIPCd>029194932</ZIPCd>
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        <PhoneNum>4019462310</PhoneNum>
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      <ForeignFinancialAccountInd>false</ForeignFinancialAccountInd>
      <ForeignOfficeInd>false</ForeignOfficeInd>
      <DonorAdvisedFndsInd>false</DonorAdvisedFndsInd>
      <OperateHospitalInd>false</OperateHospitalInd>
      <TanningServicesProvidedInd>false</TanningServicesProvidedInd>
      <RelatedOrganizationCtrlEntInd>false</RelatedOrganizationCtrlEntInd>
      <TransactionWithControlEntInd>false</TransactionWithControlEntInd>
    </IRS990EZ>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990EZ, Part I, Line 16</FormAndLineReferenceDesc>
        <ExplanationTxt>insurance 4.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990EZ, Part I, Line 16</FormAndLineReferenceDesc>
        <ExplanationTxt>Bank charges/fees 1349.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990EZ, Part I, Line 16</FormAndLineReferenceDesc>
        <ExplanationTxt>Miscellaneous 400.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990EZ, Part I, Line 20</FormAndLineReferenceDesc>
        <ExplanationTxt>Reapportionment of prior years excess -1035.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990EZ, Part I, Line 20</FormAndLineReferenceDesc>
        <ExplanationTxt>Change in Pension benefit other than net periodic cost 25186.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990EZ, Part II, Line 24</FormAndLineReferenceDesc>
        <ExplanationTxt>Accounts receivable - assessment 1940. 1537.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990EZ, Part II, Line 24</FormAndLineReferenceDesc>
        <ExplanationTxt>Due from VA AIP - pension 125585. 151760.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990EZ, Part II, Line 26</FormAndLineReferenceDesc>
        <ExplanationTxt>Accounts payable - AIPSO 4380. 6039.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990EZ, Part II, Line 26</FormAndLineReferenceDesc>
        <ExplanationTxt>Accounts payable - other 8. 38.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990EZ, Part II, Line 26</FormAndLineReferenceDesc>
        <ExplanationTxt>Accrued expenses 744.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
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