Nonprofit · EIN 47-5490194
TWIN OAKS AT TYGART ESTATES HOA INC
Also known as JAMES D WATERS
Tax-exempt · GRAFTON, WV 26354
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990-EZ | $33,006 | $30,919 | $2,087 | $105,577 | – | $105,577 |
| December 31, 2024 | 990-EZ | $31,186 | $17,035 | $14,151 | $103,490 | $0 | $103,490 |
| December 31, 2023 | 990-EZ | $31,218 | $14,528 | $16,690 | $89,358 | $19 | $89,339 |
Financial details: 990-EZ for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $0
- Membership dues
- $32,925
- Program service revenue
- $0
- Investment income
- $81
Expenses
- Compensation of officers, directors and key employees
- $0
- Professional fees and payments to contractors
- $19,932
- Occupancy
- $571
- Printing, publications and postage
- $183
- Other expenses
- $10,233
- Program services (functional)
- $26,374
Balance sheet and other
- Total assets, start of year
- $103,490
- Total assets, end of year
- $105,577
- Total liabilities, end of year
- –
- Net assets, end of year
- $105,577
- Cash, savings and investments
- $37,405
- Land and buildings
- $66,972
- Gross receipts
- $33,006
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 |
|---|---|---|---|
| Daniel Young | President | 1 | $0 |
| Randy Watkins | President | 4 | $0 |
| Christopher Knotts | Vice President | 1 | $0 |
| David Bender | Vice President | 1 | $0 |
| Melissa Weaver | Secretary | 2 | $0 |
| Craig Weaver | Secretary | 2 | $0 |
| Gary Dubois | Treasurer | 2 | $0 |
| Michael Cuppett | Treasurer | 1.5 | $0 |
990-EZ for the year ended December 31, 2024: 6 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Daniel Young | President | 2 | $0 |
| Randy Watkins | Vice President | 3 | $0 |
| Christopher Knotts | Vice President | 0 | $0 |
| Brittany Everett | Secretary | 1.5 | $0 |
| Craig Weaver | Secretary | 1.5 | $0 |
| Gary Dubois | Treasurer | 2 | $0 |
990-EZ for the year ended December 31, 2023: 4 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| James D Waters | President | 0.25 | $0 |
| Randy Watkins | Vice President | 1 | $0 |
| Brittany Everett | Secretary | 1 | $0 |
| Gary Dubois | Treasurer | 0.75 | $0 |
Address and contacts
- Address (IRS master file)
- 5459 POPLAR DR, GRAFTON, WV 26354-0000
- In care of
- % MICHAEL CUPPETT
- Signed the 990-EZ
- Michael Cuppett, Treasurer
- Phone
- (304) 216-1701
- Return prepared by
- Jerry's Tax Services
Mission
The primary exempt purpose of the Association is to manage, maintain, and improve the common infrastructure and shared property within the community, including the maintenance of private roadways, in order to promote safety, accessibility, and overall quality of the neighorhood. The Association also provides essential services that support the preservation and enhancement of property values for the benefit of its members.
Program accomplishments
- Roadway repair and maintenance projects were completed to address potholes and general roadwaydeterioration. These efforts included the application of asphalt and millings. Maintenance also included snow removal to provide safe roadways for the occupants and visitors.Expenses $19,575
- Safety improvement projects were completed through the installation of posts and guard rails along designatedareas of roadways. These enhancements were implemented to improve traffic safety, reduce the risk ofaccidents, and protect community infrastructure.Expenses $2,905
- Landscaping and ground maintenance projects were completed to ensure common areas were regularly mowed and properly maintained. The efforts helped preserve the appearance of the communitypromote safety, and support overall property values.Expenses $1,915
- Other expenses incurred by Twin Oaks @ Tygart Estates, HOH, Inc. in 2025 included $735 for accounting and tax preparation services, annual filing fee to the State of West Virginia $25, Liability Insurance $407, Office Supplies $58, Postage $157, printing and copying expense $26 and facility rental expense, $571.Expenses $1,979
What it must file and when
IRS records say it files Form 990-N (e-Postcard). Gross receipts normally $50,000 or less. 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
- 47-5490194
- Tax-exempt status
- 501(c)(4): Social welfare organization
- Donations deductible
- No
- Exempt since
- 2017
- Accounting year ends
- December
- Files
- Form 990-N (e-Postcard)
- Category (NTEE)
- Housing and shelter (L50)
- Assets (IRS master file)
- $105,577
- Income (IRS master file)
- $33,006
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990-EZ | December 2025 | $33,006 | $30,919 | $105,577 | XML |
| 990-EZ | December 2024 | $31,186 | $17,035 | $103,490 | XML |
| 990-EZ | December 2023 | $31,218 | $14,528 | $89,358 | 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 47-5490194).
Questions about TWIN OAKS AT TYGART ESTATES HOA INC
- What is the EIN of TWIN OAKS AT TYGART ESTATES HOA INC?
- The employer identification number (EIN) of TWIN OAKS AT TYGART ESTATES HOA INC is 47-5490194.
- Is TWIN OAKS AT TYGART ESTATES HOA INC tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(4) since 2017.
- Are donations to TWIN OAKS AT TYGART ESTATES HOA INC tax-deductible?
- No. The IRS master file says contributions to it are not deductible.
- Which annual return does TWIN OAKS AT TYGART ESTATES HOA INC file?
- Form 990-N (e-Postcard). Gross receipts normally $50,000 or less.
- When is the next return of TWIN OAKS AT TYGART ESTATES HOA 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 TWIN OAKS AT TYGART ESTATES HOA 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 TWIN OAKS AT TYGART ESTATES HOA INC?
- The 990-EZ for the year ended December 31, 2025 lists 8 people; 0 received compensation from the organization.
- How much revenue does TWIN OAKS AT TYGART ESTATES HOA INC have?
- On its 990-EZ for the year ended December 31, 2025 it reported revenue of $33,006, expenses of $30,919 and total assets of $105,577 at year end.
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All nonprofits in GRAFTON · West Virginia · Housing and shelter