Nonprofit · EIN 54-0348074
PULASKI & GILES MUTUAL INSURANCE
Tax-exempt · MARTINSBURG, WV 25402
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $548,215 | $580,378 | -$32,163 | $2,650,361 | $357,287 | $2,293,074 |
| December 31, 2024 | 990 | $453,162 | $513,733 | -$60,571 | $2,497,334 | $322,231 | $2,175,103 |
| December 31, 2023 | 990 | $354,766 | $314,782 | $39,984 | $2,288,694 | $230,238 | $2,058,456 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $0
- Program service revenue
- $491,032
- Investment income
- $55,125
- Other revenue
- $2,058
Expenses
- Grants and similar amounts paid
- $0
- Benefits paid to members
- $201,028
- Compensation of officers, directors and key employees
- $4,500
- Salaries, compensation and benefits (total)
- $4,500
- Professional fundraising fees
- $0
- Occupancy
- $2,672
- Travel
- $548
Balance sheet and other
- Total assets, start of year
- $2,497,334
- Total assets, end of year
- $2,650,361
- Total liabilities, end of year
- $357,287
- Net assets, end of year
- $2,293,074
- Publicly traded securities
- $2,380,539
- Gross receipts
- $548,215
- Employees
- 0
- Volunteers
- 0
- Year formed
- 1900
- State of legal domicile
- VA
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 |
|---|---|---|---|
| MICHELLE W DELUNG | DIRECTOR/SECRETARY Trustee or director, Officer | 0 | $2,500 |
| JASON B BUCKLAND | DIRECTOR Trustee or director | 0 | $2,000 |
| FOSTER L SIRBAUGH JR | DIRECTOR/PRESIDENT Trustee or director, Officer | 0 | $0 |
| DANIEL R OTTO | DIRECTOR/VICE PRESIDENT,TREASURER Trustee or director, Officer | 1 | $0 |
| JAMES P WHITACRE | DIRECTOR Trustee or director | 0 | $0 |
990 for the year ended December 31, 2024: 5 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| MICHELLE W DELUNG | DIRECTOR/SECRETARY Trustee or director, Officer | 0 | $2,500 |
| JASON B BUCKLAND | DIRECTOR Trustee or director | 0 | $2,000 |
| FOSTER L SIRBAUGH JR | DIRECTOR/PRESIDENT Trustee or director, Officer | 0 | $0 |
| DANIEL R OTTO | DIRECTOR/VICE PRESIDENT,TREASURER Trustee or director, Officer | 1 | $0 |
| JAMES P WHITACRE | DIRECTOR Trustee or director | 0 | $0 |
990 for the year ended December 31, 2023: 5 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| MICHELLE W DELUNG | DIRECTOR/SECRETARY Trustee or director, Officer | 0 | $2,500 |
| JASON B BUCKLAND | DIRECTOR Trustee or director | 0 | $2,000 |
| FOSTER L SIRBAUGH JR | DIRECTOR/PRESIDENT Trustee or director, Officer | 0 | $0 |
| DANIEL R OTTO | DIRECTOR/VICE PRESIDENT,TREASURER Trustee or director, Officer | 1 | $0 |
| JAMES P WHITACRE | DIRECTOR Trustee or director | 0 | $0 |
Address and contacts
- Address (IRS master file)
- PO BOX 1917, MARTINSBURG, WV 25402-1917
- In care of
- % DAN OTTO
- Principal officer (990 for 2025)
- DANIEL R OTTO, 25 ADMINISTRATIVE DRIVE, MARTINSBURG, WV 25404
- Signed the 990
- Daniel Otto, VP/Treasurer
- Phone
- (304) 263-0809
Mission
MUTUAL PROPERTY AND CASUALTY INSURANCE COMPANY OPERATING IN THE STATE OF VIRGINIA
Program accomplishments
- THE ORGANIZATION IS A MUTUAL INSURANCE COMPANY. THE ONLY ACTIVITY OF THIS ORGANIZATION IS TO PROVIDE PROPERTY AND CASUALTY INSURANCE COVERAGE FOR THE MEMBERS.Expenses $580,378 · revenue $548,215
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
- 54-0348074
- Tax-exempt status
- 501(c)(15): Mutual insurance company
- Donations deductible
- No
- Exempt since
- 1988
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Assets (IRS master file)
- $2,650,361
- Income (IRS master file)
- $548,215
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $548,215 | $580,378 | $2,650,361 | XML |
| 990 | December 2024 | $453,162 | $513,733 | $2,497,334 | XML |
| 990 | December 2023 | $354,766 | $314,782 | $2,288,694 | XML |
| 990 | December 2022 | $356,103 | $328,775 | $2,047,242 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | IRS |
| 990 | December 2017 | – | – | – | 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 54-0348074).
Questions about PULASKI & GILES MUTUAL INSURANCE
- What is the EIN of PULASKI & GILES MUTUAL INSURANCE?
- The employer identification number (EIN) of PULASKI & GILES MUTUAL INSURANCE is 54-0348074.
- Is PULASKI & GILES MUTUAL INSURANCE tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(15) since 1988.
- Are donations to PULASKI & GILES MUTUAL INSURANCE tax-deductible?
- No. The IRS master file says contributions to it are not deductible.
- Which annual return does PULASKI & GILES MUTUAL INSURANCE 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 PULASKI & GILES MUTUAL INSURANCE 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 PULASKI & GILES MUTUAL INSURANCE 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 PULASKI & GILES MUTUAL INSURANCE?
- The 990 for the year ended December 31, 2025 names DANIEL R OTTO.
- Who are the officers and directors of PULASKI & GILES MUTUAL INSURANCE?
- The 990 for the year ended December 31, 2025 lists 5 people; 2 received compensation from the organization, the highest $2,500 (MICHELLE W DELUNG, DIRECTOR/SECRETARY).
- How much revenue does PULASKI & GILES MUTUAL INSURANCE have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $548,215, expenses of $580,378 and total assets of $2,650,361 at year end.
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