Nonprofit · EIN 55-0766287
NORTHPOINT OWNERS ASSOCIATION INC
Tax-exempt · DAVIS, WV 26260
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $209,974 | $179,358 | $30,616 | $489,295 | $11,345 | $477,950 |
| December 31, 2024 | 990 | $201,192 | $176,235 | $24,957 | $464,012 | $16,678 | $447,334 |
| December 31, 2023 | 990-EZ | $183,783 | $227,996 | -$44,213 | $442,323 | $14,930 | $427,393 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $0
- Program service revenue
- $209,500
- Investment income
- $474
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $500
- Salaries, compensation and benefits (total)
- $0
- Professional fundraising fees
- $0
- Legal fees
- $7,138
- Accounting fees
- $58
- Occupancy
- $102,501
- Depreciation
- $8,240
- Program services (functional)
- $179,358
Balance sheet and other
- Total assets, start of year
- $464,012
- Total assets, end of year
- $489,295
- Total liabilities, end of year
- $11,345
- Net assets, end of year
- $477,950
- Land, buildings and equipment
- $243,277
- Gross receipts
- $209,974
- Employees
- 0
- Volunteers
- 6
- Year formed
- 1993
- State of legal domicile
- WV
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 |
|---|---|---|---|
| HAROLD PERKINS | DIRECTOR Trustee or director | 0.1 | $0 |
| BOB WILKINS | DIRECTOR Trustee or director | 0.1 | $0 |
| PETE OLIVER | VICE-PRESIDENT Trustee or director, Officer | 0.1 | $0 |
| JESSE ROSE | PRESIDENT Trustee or director, Officer | 2 | $0 |
| WILLIAM D CASSON | TREASURER Trustee or director, Officer | 3 | $0 |
| WESLEY DELLA VOLLA | SECRETARY Trustee or director, Officer | 1 | $0 |
990 for the year ended December 31, 2024: 7 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| HAROLD PERKINS | DIRECTOR Trustee or director | 0.5 | $0 |
| BOB WILKINS | DIRECTOR Trustee or director | 0.5 | $0 |
| FRANK J PEROZZIELLO | DIRECTOR (DECEASED DURING 2024) Trustee or director | 5 | $0 |
| PETE OLIVER | VICE-PRESIDENT Officer | 0.5 | $0 |
| JESSE ROSE | PRESIDENT Officer | 5 | $0 |
| WILLIAM D CASSON | TREASURER Officer | 7 | $0 |
| WESLEY DELLA VOLLA | SECRETARY Officer | 2 | $0 |
990-EZ for the year ended December 31, 2023: 6 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| JESSE ROSE | PRESIDENT | 2 | $0 |
| FRANK J PEROZZIELLO | VICE PRESIDENT | 5 | $0 |
| WILLIAM D CASSON | TREASURER | 5 | $0 |
| HAROLD PERKINS | SECRETARY | 2 | $0 |
| BOB WILKINS | DIRECTOR | 2 | $0 |
| WESLEY DELLA VOLLA | DIRECTOR | 2 | $0 |
Address and contacts
- Address (IRS master file)
- 6379 APPALACHIAN HWY, DAVIS, WV 26260-8056
- In care of
- % MT TOP REALTY
- Principal officer (990 for 2025)
- William D Casson, 6379 Appalachian Hwy, Davis, WV 26260
- Signed the 990
- William Casson, Treasurer
- Phone
- (800) 624-4341
Mission
HOMEOWNERS' ASSOCIATION
Program accomplishments
- ROAD MAINTENANCE, PROPERTY UPKEEP, UTILITY PAYMENTS, AND OTHER OPERATING EXPENSES OF THE ASSOCIATIONExpenses $170,329 · revenue $209,500
- DEPRECIATION OF CAPITAL ASSETS AND GENERAL LIABILITY INSURANCEExpenses $9,029 · revenue $474
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-EZ on file |
IRS record
- EIN
- 55-0766287
- Tax-exempt status
- 501(c)(4): Social welfare organization
- Donations deductible
- No
- Exempt since
- 1999
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Philanthropy, voluntarism and grantmaking foundations (T20)
- Assets (IRS master file)
- $489,295
- Income (IRS master file)
- $209,974
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $209,974 | $179,358 | $489,295 | IRS |
| 990 | December 2024 | $201,192 | $176,235 | $464,012 | XML |
| 990-EZ | December 2023 | $183,783 | $227,996 | $442,323 | XML |
| 990 | December 2022 | $176,302 | $151,970 | $486,293 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | IRS |
| 990 | 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 55-0766287).
Questions about NORTHPOINT OWNERS ASSOCIATION INC
- What is the EIN of NORTHPOINT OWNERS ASSOCIATION INC?
- The employer identification number (EIN) of NORTHPOINT OWNERS ASSOCIATION INC is 55-0766287.
- Is NORTHPOINT OWNERS ASSOCIATION INC tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(4) since 1999.
- Are donations to NORTHPOINT OWNERS ASSOCIATION INC tax-deductible?
- No. The IRS master file says contributions to it are not deductible.
- Which annual return does NORTHPOINT OWNERS ASSOCIATION INC 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 NORTHPOINT OWNERS ASSOCIATION 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 NORTHPOINT OWNERS ASSOCIATION INC 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 NORTHPOINT OWNERS ASSOCIATION INC?
- The 990 for the year ended December 31, 2025 names William D Casson.
- Who are the officers and directors of NORTHPOINT OWNERS ASSOCIATION INC?
- The 990 for the year ended December 31, 2025 lists 6 people; 0 received compensation from the organization.
- How much revenue does NORTHPOINT OWNERS ASSOCIATION INC have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $209,974, expenses of $179,358 and total assets of $489,295 at year end.
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All nonprofits in DAVIS · West Virginia · Philanthropy, voluntarism and grantmaking foundations