Hawks Nest Property Owners Association

Nonprofit profile at a glance

EIN
300856187
IRS 990-EZ coverage
2021–2025
Forms available
Form 990-EZ 2025, Form 990-N 2014
Location
Hedgesville, WV, USA
Rating
82
Verdict
STRONG
Rating confidence
Moderate

Reported finances

Revenue
$2,417
Expenses
$2,112
Assets
$5,225

Source: IRS Form 990-EZ. Selected filing: tax year 2025. Amounts in USD.

Leadership & pay

3 people listed

Executive titles in this filing

  • Cheryl Wilt (President)
  • Sherry Cooper (Vice President)

People named in this filing

  • Cheryl Wilt (President)
  • Sherry Cooper (Vice President)
  • Kenneth Hewett (SecretaryTreasurer)

Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.

Source: IRS Form 990-EZ. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Maintain and care for subdivisions roads and self-help cutting of trees along the road.

What it reported doing in 2025

Road maintenance was enhanced in 2025 by purchase and spreading 2 huge truck loads of gravel for the main subdivision road.

Operating model

Revenue model
Membership-supported. 99% of the money available for current operations came from membership dues.
Distribution model
Direct operator. The filing allocates 100% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.

The verdict

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Revenue has declined or grown slowly and reported officer compensation is a large share of total spending, which may reflect staffing concentration.

Rating breakdown

  • Financial Efficiency: 86
  • Transparency & Controls: 82
  • Sustainability: 57
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 81.5%; rating input score 81
  • Program expense ratio: 93%; rating input score 93

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 51st percentile among comparable filings
  • Major donor itemization: Limited

Sustainability

  • Operating margin: 12.6%; rating input score 64; 64th percentile among comparable filings
  • Total-asset coverage ratio: 2.47; rating input score 70; 70th percentile among comparable filings
  • Liabilities to assets ratio: Limited
  • Officer compensation ratio: 0%; rating input score 56; 56th percentile among comparable filings

Growth

  • Program expense growth: 7.8% per year; rating input score 100; 67th percentile among comparable filings
  • Revenue growth: -2.4% per year; rating input score 0; 41st percentile among comparable filings
  • Asset growth: 3.5% per year; rating input score 100; 51st percentile among comparable filings

Details

  • Where the money goes: 81.5% of revenue deployed · 93% of spending went to programs
  • Governance: Filed governance answers
  • Accomplishments: 3 filed program accomplishments · $2K in reported program spending
  • Leadership: top reported pay $0 · 3 people listed
  • Consistency: 7 of 7 current checks pass
  • Schedules: 1 filed schedules
  • Filing history: 5 filing years from 2021 to 2025
  • Contacts: How to reach this organization
  • People: Everyone the filings name, and which of them the filings identify by more than a name.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • High — Growth: Revenue growth scored 0/100.
  • Review — Sustainability: Officer compensation ratio scored 56/100.