Nonprofit · EIN 81-1635933
LOGAN HOUSING CORPORATION
Tax-exempt (reinstated) · LOGAN, WV 25601
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990-EZ | $0 | $7,630 | -$7,630 | $148,106 | $0 | $148,106 |
| December 31, 2024 | 990-EZ | $0 | $21,383 | -$21,383 | $156,336 | $600 | $155,736 |
| December 31, 2023 | 990-EZ | $16,585 | $24,962 | -$8,377 | $177,119 | $0 | $177,119 |
Financial details: 990-EZ for the year ended December 31, 2025
Revenue
Expenses
- Compensation of officers, directors and key employees
- $0
- Other expenses
- $7,630
Balance sheet and other
- Total assets, start of year
- $156,336
- Total assets, end of year
- $148,106
- Total liabilities, end of year
- $0
- Net assets, end of year
- $148,106
- Cash, savings and investments
- $108,106
- Gross receipts
- $0
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 |
|---|---|---|---|
| SCOTT BECKETT | PRESIDENT | 2 | $0 |
| ROGER RAMEY | VICE PRESIDENT | 2 | $0 |
| DARREN AKERS | SEC/TREAS | 2 | $0 |
990-EZ for the year ended December 31, 2024: 3 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| SCOTT BECKETT | PRESIDENT | 2 | $0 |
| ROGER RAMEY | VICE PRESIDENT | 2 | $0 |
| DARREN AKERS | SEC/TREAS | 2 | $0 |
990-EZ for the year ended December 31, 2023: 3 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| SCOTT BECKETT | PRESIDENT | 2 | $0 |
| ROGER RAMEY | VICE PRESIDENT | 2 | $0 |
| DARREN AKERS | SEC/TREAS | 2 | $0 |
Address and contacts
- Address (IRS master file)
- 325 STRATTON ST, LOGAN, WV 25601-3911
- In care of
- % SHELIA COCHRAN
- Mailing address (990-N for 2021)
- 325 STRATTON STREET, LOGAN WV 25601
- Principal officer (990-N for 2021)
- RAY PERRY, 325 STRATTON STREET, LOGAN WV 25601
- Signed the 990-EZ
- SCOTT BECKETT, PRESIDENT
- Phone
- (304) 792-8625
- Return prepared by
- HERMAN & CORMANY CPA
Mission
TO PROVIDE DECENT, AFFORDABLE HOUSING, ECONOMIC DEVELOPMENT AND REDEVELOPMENT TO THE CITIZENS OF WEST VIRGINIA
Program accomplishments
- DEVELOPMENT COSTS FOR SENIOR HOUSING PROJECT IN LOGAN COUNTY, WV
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
- 81-1635933
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Publicly supported organization (170(b)(1)(A)(vi))
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 2019
- Accounting year ends
- December
- Files
- Form 990-N (e-Postcard)
- Category (NTEE)
- Housing and shelter (L20)
- Assets (IRS master file)
- $148,106
Revocation and reinstatement
- Exemption revoked
- May 15, 2019
- Posted by the IRS
- August 12, 2019
- Reinstated
- Effective May 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-EZ | December 2025 | $0 | $7,630 | $148,106 | IRS |
| 990-EZ | December 2024 | $0 | $21,383 | $156,336 | IRS |
| 990-EZ | December 2023 | $16,585 | $24,962 | $177,119 | XML |
| 990-EZ | December 2022 | – | – | – | IRS |
| 990-N for 2021 Officer: RAY PERRY | December 31, 2021 | ≤ $50,000 receipts | – | – | e-Postcard |
| 990-N for 2020 Officer: RAY PERRY | December 31, 2020 | ≤ $50,000 receipts | – | – | e-Postcard |
| 990-N for 2019 Officer: RAY PERRY | December 31, 2019 | ≤ $50,000 receipts | – | – | e-Postcard |
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 81-1635933).
Questions about LOGAN HOUSING CORPORATION
- What is the EIN of LOGAN HOUSING CORPORATION?
- The employer identification number (EIN) of LOGAN HOUSING CORPORATION is 81-1635933.
- Is LOGAN HOUSING CORPORATION tax-exempt?
- Yes. The IRS revoked its exemption on May 15, 2019 and reinstated it effective May 15, 2019.
- Are donations to LOGAN HOUSING CORPORATION tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does LOGAN HOUSING CORPORATION file?
- Form 990-N (e-Postcard). Gross receipts normally $50,000 or less.
- When is the next return of LOGAN HOUSING CORPORATION 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 LOGAN HOUSING CORPORATION last file with the IRS?
- The latest return in the IRS public files is the 990-EZ for the year ended December 2025.
- Who is the principal officer of LOGAN HOUSING CORPORATION?
- The 990-N for 2021 names RAY PERRY.
- Who are the officers and directors of LOGAN HOUSING CORPORATION?
- The 990-EZ for the year ended December 31, 2025 lists 3 people; 0 received compensation from the organization.
- How much revenue does LOGAN HOUSING CORPORATION have?
- On its 990-EZ for the year ended December 31, 2025 it reported revenue of $0, expenses of $7,630 and total assets of $148,106 at year end.
Other nonprofits in LOGAN
- LOGAN-MINGO AREA MENTAL HEALTH INC EIN 55-0523103 · last filed 990 for 2025
- PRIDE COMMUNITY SERVICES INC EIN 55-6025609 · last filed 990 for 2025
- CHIEF LOGAN RECREATIONAL CENTER INC EIN 26-1642045 · last filed 990 for 2025
- LOGAN COUNTY CHARITABLE AND EDUCATIONAL FOUNDATION INC EIN 31-1498923 · last filed 990 for 2024
- SOUTHERN WEST VIRGINIA COMMUNITY COLLEGE FOUNDATION EIN 55-0532374 · last filed 990 for 2024
- LOGAN COUNTY DEFENDER CORPORATION EIN 55-0700239 · last filed 990 for 2025
- RECOVERY GROUP OF SOUTHERN WEST VIRGINIA EIN 46-4921739 · last filed 990 for 2025
- WEST LOGAN CHRISTIAN ACADEMY EIN 88-1344057 · last filed 990 for 2024
All nonprofits in LOGAN · West Virginia · Housing and shelter