The West Point Society of Northern Nevada, Inc. is structured as:

  • Legal entity: Nonprofit corporation
  • Federal tax status: 501(c)(3) charitable organization
  • Public-charity classification: Publicly supported charity under IRC §170(b)(1)(A)(vi), not a private foundation
  • EIN: 20-0214970
  • IRS recognition: May 2004
  • Ownership: No owners or shareholders; governed by its board of directors and bylaws
  • Affiliation: Classified by the IRS as independent, rather than a subsidiary operating under another organization’s group exemption
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The current IRS master-file entry identifies it as a corporation with unconditional tax-exempt status and deductible contributions. IRS Nevada exempt-organization record and IRS classification-code definitions

The West Point alumni network lists it as the recognized Northern Nevada society, designation NV2. West Point Societies directory

Annual compliance forms

Filing Deadline What to do
IRS Form 990-N May 15 following each calendar year File annually while gross receipts are normally $50,000 or less. The next filing, covering 2026, will be due May 17, 2027.
Nevada Annual List of Officers and Directors—Nonprofit Corporation Last day of the Society’s Nevada incorporation-anniversary month List the president, secretary, treasurer and every director. Current statutory filing fee is $50. Verify the exact month and current standing through the Nevada Business Entity Search.
Nevada Charitable Solicitation Registration Statement—CSRS Filed annually with the Nevada Annual List Use this if the Society asks the general public, businesses or unaffiliated supporters for donations. Include the required financial report. Nevada charges no additional CSRS fee.
Nevada Declaration of Exemption from Charitable Solicitation Registration Filed annually with the Nevada Annual List Use this instead of the CSRS only if the Society qualifies as an alumni association and limits solicitation to graduates, students, faculty, staff and qualifying affiliated family members.

Because the Society reaches parents, friends and supporters, I recommend filing the CSRS rather than claiming the alumni-association exemption if any donation request goes to people without a direct Academy affiliation. Nevada requires either registration or a valid annual exemption declaration. Nevada charitable-solicitation requirements

Nevada Chapter 82 nonprofits are excluded from the regular state business-license requirement, but that does not eliminate the $50 Annual List filing. Nevada nonprofit and business-license law

Forms required only when applicable

  • Form 8822-B: File within 60 days if the Society’s responsible party, mailing address or location changes. The latest public filing still identifies John Edward Jones as principal officer, so this should be reviewed. IRS Form 8822-B
  • Form 990-EZ or 990: Required if receipts grow beyond the 990-N limit. Generally, 990-EZ is available below $200,000 in receipts and $500,000 in assets; larger organizations file Form 990. IRS filing thresholds
  • Form 990-T: Required if the Society receives at least $1,000 in gross unrelated-business income, such as certain advertising or commercial activity.
  • W-2/W-3, Forms 941 and 940: If it has employees.
  • Form 1099-NEC: Generally, for qualifying contractors paid $600 or more.

Also maintain annual meeting minutes, board resolutions, financial records, membership records and donation acknowledgments. Most importantly, the Society cannot endorse or oppose political candidates or use Society money, email lists, events or branding to support a campaign.