All WV non profit, not-for-profit, non-stock HOAs are required to file with the WV Secretary of State. HOAs must collect the required annual assessment – the financial support for maintaining common area(s).

WV Code 59-1-2a is specific: all activities engaged in or caused to be engaged in with the object of gain or economic benefit, direct or indirect. Furthermore: no corporation may engage in any business activity in WV without paying the annual report fee (currently $25/year) and filing the annual report as required in WV Code 31E Nonprofit Corporation Act.

It is important for HOA Boards of Directors to maintain the good standing of their corporation, if they don’t have an active corporation that’s conducting the business of the association, there’s a potential for personal liability of owners and/or board members.  An insurance company could say your association isn’t a valid corporation, so it can’t enforce any provisions in its governing documents, e.g. no coverage, no representation and/or no protection by the insurance company, no legal claim may be valid.

also see FAQ 48 and 72