Nonprofit · EIN 34-0718412
THE SALEM WORLDS WAR MEMORIAL BUILDING ASSOCIATION
Tax-exempt (reinstated) · SALEM, OH 44460
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $74,168 | $125,707 | -$51,539 | $690,554 | $1,573 | $688,981 |
| December 31, 2024 | 990 | $83,447 | $73,519 | $9,928 | $742,344 | $1,824 | $740,520 |
| December 31, 2023 | 990 | $169,796 | $68,939 | $100,857 | $731,195 | $603 | $730,592 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $26,441
- Program service revenue
- $31,779
- Investment income
- $15,948
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $2,800
- Compensation of officers, directors and key employees
- $10,000
- Other salaries and wages
- $27,288
- Salaries, compensation and benefits (total)
- $40,797
- Professional fundraising fees
- $0
- Accounting fees
- $2,512
- Occupancy
- $57,453
- Depreciation
- $6,757
- Program services (functional)
- $116,699
- Management and general (functional)
- $9,008
Balance sheet and other
- Total assets, start of year
- $742,344
- Total assets, end of year
- $690,554
- Total liabilities, end of year
- $1,573
- Net assets, end of year
- $688,981
- Land, buildings and equipment
- $517,845
- Publicly traded securities
- $167,406
- Net assets without donor restrictions
- $688,981
- Gross receipts
- $74,168
- Employees
- 0
- Year formed
- 1946
- State of legal domicile
- OH
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 |
|---|---|---|---|
| Steven M Faber | Secretary Trustee or director | 20 | $10,000 |
| William O Wilkins | President & CEO Trustee or director | 5 | $0 |
| Gary Alkire | Vice President Trustee or director | 5 | $0 |
| Joseph P Sedzmak | Director Trustee or director | 2 | $0 |
| Ryan Barrett | Director Trustee or director | 2 | $0 |
| Gary Greenisen | Director Trustee or director | 2 | $0 |
| James Taus | Treasurer Trustee or director | 5 | $0 |
990 for the year ended December 31, 2024: 7 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Steven M Faber | Secretary Trustee or director | 20 | $10,000 |
| William O Wilkins | President & CEO Trustee or director | 5 | $0 |
| Gary Alkire | Vice President Trustee or director | 5 | $0 |
| Joseph P Sedzmak | Director Trustee or director | 2 | $0 |
| Ryan Barrett | Director Trustee or director | 2 | $0 |
| Gary Greenisen | Director Trustee or director | 2 | $0 |
| James Taus | Treasurer Trustee or director | 5 | $0 |
990 for the year ended December 31, 2023: 7 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Steven M Faber | Secretary Trustee or director | 20 | $4,652 |
| William O Wilkins | President & CEO Trustee or director | 5 | $0 |
| Gary Alkire | Vice President Trustee or director | 5 | $0 |
| Joseph P Sedzmak | Director Trustee or director | 2 | $0 |
| Ryan Barrett | Director Trustee or director | 2 | $0 |
| Gary Greenisen | Director Trustee or director | 2 | $0 |
| James Taus | Treasurer Trustee or director | 5 | $0 |
Address and contacts
- Address (IRS master file)
- 785 EAST STATE STREET, SALEM, OH 44460-2941
- Principal officer (990 for 2025)
- William O Wilkins, 785 East State Street, Salem, OH 444602941
- Signed the 990
- William O Wilkins, President & CEO
- Phone
- (234) 575-7170
- Return prepared by
- Kastenhuber LLC
Mission
The organization maitains a building used exclusively for social, recreational, educational and other activities promoting the welfare of Salem area residents.
Program accomplishments
- The organization maintains a building used exclusively for social,recreational, educational and other activities promoting the welfare of Salem area residents. In 2023, the organization provided kitchen and meeting facilities for numerous events including The Banquet in Salem, where over 14,000 free community meals were served.Expenses $116,699
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
- 34-0718412
- 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
- 2022
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Human services (P28)
- Assets (IRS master file)
- $690,554
- Income (IRS master file)
- $74,168
Revocation and reinstatement
- Exemption revoked
- May 15, 2021
- Posted by the IRS
- August 9, 2021
- Reinstated
- Effective May 15, 2021
From the IRS automatic revocation list: organizations that did not file a required return or e-Postcard for three consecutive years.
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $74,168 | $125,707 | $690,554 | XML |
| 990 | December 2024 | $83,447 | $73,519 | $742,344 | XML |
| 990 | December 2023 | $169,796 | $68,939 | $731,195 | XML |
| 990 | December 2022 | $54,314 | $76,713 | $634,017 | IRS |
| 990 | December 2021 | $80,482 | $81,953 | $652,134 | IRS |
| 990 | December 2020 | $51,603 | $63,087 | $653,605 | 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 34-0718412).
Questions about THE SALEM WORLDS WAR MEMORIAL BUILDING ASSOCIATION
- What is the EIN of THE SALEM WORLDS WAR MEMORIAL BUILDING ASSOCIATION?
- The employer identification number (EIN) of THE SALEM WORLDS WAR MEMORIAL BUILDING ASSOCIATION is 34-0718412.
- Is THE SALEM WORLDS WAR MEMORIAL BUILDING ASSOCIATION tax-exempt?
- Yes. The IRS revoked its exemption on May 15, 2021 and reinstated it effective May 15, 2021.
- Are donations to THE SALEM WORLDS WAR MEMORIAL BUILDING ASSOCIATION tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does THE SALEM WORLDS WAR MEMORIAL BUILDING ASSOCIATION 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 THE SALEM WORLDS WAR MEMORIAL BUILDING ASSOCIATION 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 THE SALEM WORLDS WAR MEMORIAL BUILDING ASSOCIATION 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 THE SALEM WORLDS WAR MEMORIAL BUILDING ASSOCIATION?
- The 990 for the year ended December 31, 2025 names William O Wilkins.
- Who are the officers and directors of THE SALEM WORLDS WAR MEMORIAL BUILDING ASSOCIATION?
- The 990 for the year ended December 31, 2025 lists 7 people; 1 received compensation from the organization, the highest $10,000 (Steven M Faber, Secretary).
- How much revenue does THE SALEM WORLDS WAR MEMORIAL BUILDING ASSOCIATION have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $74,168, expenses of $125,707 and total assets of $690,554 at year end.
Other nonprofits in SALEM
- BANQUET IN SALEM INC EIN 42-1640785 · last filed 990-EZ for 2025
- SALEM BAND BOOSTERS INC EIN 34-1868537 · last filed 990-EZ for 2025
- XTERRA HEALTH FOUNDATION EIN 39-4908130 · last filed 990-N for 2025
- HEARTS AND HANDS MISSIONS INC EIN 34-1873495 · last filed 990-N for 2025
- FLIGHT4TRUTH INC EIN 81-3684664 · last filed 990-N for 2023
- SALEM COMMUNITY HOSPITAL EIN 34-1041385 · last filed 990 for 2025
- SCH PROFESSIONAL CORPORATION EIN 34-1764515 · last filed 990 for 2025
- SALEM COMMUNITY FOUNDATION INC EIN 34-1001130 · last filed 990 for 2025