Nonprofit · EIN 55-0686838
WEST VIRGINIA ELKS MAJOR PROJECT INC
Tax-exempt (reinstated) · BUCKHANNON, WV 26201
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990-PF | $46,045 | $43,209 | $2,836 | $235,342 | $0 | $235,342 |
| December 31, 2024 | 990-PF | $70,528 | $25,037 | $45,491 | $235,097 | $0 | $235,097 |
| December 31, 2023 | 990-PF | $45,707 | $27,693 | $18,014 | $211,983 | $0 | $211,983 |
Financial details: 990-PF for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $43,456
- Interest
- $2,589
Expenses
- Grants and similar amounts paid
- $0
- Excise tax on investment income
- $36
Balance sheet and other
- Total assets, start of year
- $235,097
- Total assets, end of year
- $235,342
- Total liabilities, end of year
- $0
- Net assets, end of year
- $235,342
- Qualifying distributions
- $146,429
- Net investment income
- $2,589
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-PF for the year ended December 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| ROBERT LANHAM 2295 BUCK RUN, PENNSBORO, WV 26415 | VICE PRESIDENT | 5 | $0 |
| WALTER ICE 5514 STANTON AVE SE, CHARLESTON, WV 25304 | SECRETARY | 5 | $0 |
| MICHAEL LIVESAY 73 SMITHFIELD ST, BUCKHANNON, WV 26201 | TREASURER | 10 | $0 |
| RICHARD A ROMINO 214 COCHRAN STREET, FAIRMONT, WV 26554 | PRESIDENT | 5 | $0 |
990-PF for the year ended December 31, 2024: 4 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| ROBERT LANHAM 2295 BUCK RUN, PENNSBORO, WV 26415 | VICE PRESIDENT | 5 | $0 |
| WALTER ICE 5514 STANTON AVE SE, CHARLESTON, WV 25304 | SECRETARY | 5 | $0 |
| MICHAEL LIVESAY 73 SMITHFIELD ST, BUCKHANNON, WV 26201 | TREASURER | 10 | $0 |
| RICHARD A ROMINO 214 COCHRAN STREET, FAIRMONT, WV 26554 | PRESIDENT | 5 | $0 |
990-PF for the year ended December 31, 2023: 4 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| ELIZABETH SULLIVAN-PERNELL 1718 EMBERS PARKWAY WEST, CAPE CORAL, FL 33993 | PRESIDENT | 5 | $0 |
| ROBERT LANHAM 2295 BUCK RUN, PENNSBORO, WV 26415 | VICE PRESIDENT | 5 | $0 |
| WALTER ICE 5514 STANTON AVE SE, CHARLESTON, WV 25304 | SECRETARY | 5 | $0 |
| MICHAEL LIVESAY 73 SMITHFIELD ST, BUCKHANNON, WV 26201 | TREASURER | 10 | $0 |
Address and contacts
- Address (IRS master file)
- 73 SMITHFIELD ST, BUCKHANNON, WV 26201-2618
- Signed the 990-PF
- MICHAEL P LIVESAY II, TREASURER
- Phone
- (304) 613-5050
- Return prepared by
- HASHMAN INCOME TAX BOOKKEEPING SER
What it must file and when
IRS records say it files Form 990-PF. Private foundations file every year. 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-PF on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990-PF on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990-PF on file |
IRS record
- EIN
- 55-0686838
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Private non-operating foundation
- Donations deductible (Pub 78)
- Private foundation, 30% limit
- Exempt since
- 2020
- Accounting year ends
- December
- Files
- Form 990-PF
- Category (NTEE)
- Philanthropy, voluntarism and grantmaking foundations (T22)
- Assets (IRS master file)
- $235,342
- Income (IRS master file)
- $46,045
Revocation and reinstatement
- Exemption revoked
- May 15, 2015
- Posted by the IRS
- October 12, 2015
- Reinstated
- Effective November 15, 2019
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-PF | December 2025 | $46,045 | $43,209 | $235,342 | IRS |
| 990-PF | December 2024 | $70,528 | $25,037 | $235,097 | IRS |
| 990-PF | December 2023 | $45,707 | $27,693 | $211,983 | IRS |
| 990-PF | December 2022 | – | – | – | IRS |
| 990-PF | December 2021 | – | – | – | IRS |
| 990-PF | December 2020 | – | – | – | 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 55-0686838).
Questions about WEST VIRGINIA ELKS MAJOR PROJECT INC
- What is the EIN of WEST VIRGINIA ELKS MAJOR PROJECT INC?
- The employer identification number (EIN) of WEST VIRGINIA ELKS MAJOR PROJECT INC is 55-0686838.
- Is WEST VIRGINIA ELKS MAJOR PROJECT INC tax-exempt?
- Yes. The IRS revoked its exemption on May 15, 2015 and reinstated it effective November 15, 2019.
- Are donations to WEST VIRGINIA ELKS MAJOR PROJECT INC tax-deductible?
- Yes. It is listed in IRS Publication 78 (Private foundation, 30% limit).
- Which annual return does WEST VIRGINIA ELKS MAJOR PROJECT INC file?
- Form 990-PF. Private foundations file every year.
- When is the next return of WEST VIRGINIA ELKS MAJOR PROJECT 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 WEST VIRGINIA ELKS MAJOR PROJECT INC last file with the IRS?
- The latest return in the IRS public files is the 990-PF for the year ended December 2025.
- Who are the officers and directors of WEST VIRGINIA ELKS MAJOR PROJECT INC?
- The 990-PF for the year ended December 31, 2025 lists 4 people; 0 received compensation from the organization.
- How much revenue does WEST VIRGINIA ELKS MAJOR PROJECT INC have?
- On its 990-PF for the year ended December 31, 2025 it reported revenue of $46,045, expenses of $43,209 and total assets of $235,342 at year end.
Other nonprofits in BUCKHANNON
- WARREN DISTRICT VOLUNTEER FIRE DEPARTMENT INC EIN 55-0583673 · last filed 990 for 2025
- ST JOSEPHS HOSPITAL OF BUCKHANNON INC EIN 55-0356996 · last filed 990 for 2024
- WEST VIRGINIA WESLEYAN COLLEGE EIN 55-0357056 · last filed 990 for 2025
- CENTRAL WEST VIRGINIA AGING SERVICES INC EIN 55-0613613 · last filed 990 for 2025
- MOUNTAIN CAP OF WEST VIRGINIA INC EIN 55-6026584 · last filed 990 for 2026
- UPSHUR COUNTY EMERGENCY MEDICAL SERVICES INC EIN 55-6048681 · last filed 990 for 2025
- UPSHUR HUMAN RESOURCES INC EIN 55-0626725 · last filed 990 for 2025
- UPSHUR COUNTY SENIOR CITIZENS OPPORTUNITY CENTER INC EIN 55-0532847 · last filed 990 for 2025
All nonprofits in BUCKHANNON · West Virginia · Philanthropy, voluntarism and grantmaking foundations