Nonprofit · EIN 27-2808730
NATHANS FRIENDS
Tax-exempt (reinstated) · JOHNS ISLAND, SC 29455
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $13,664 | $491,311 | -$477,647 | $19,088 | $49,417 | -$30,329 |
| December 31, 2024 | 990 | $592,693 | $598,157 | -$5,464 | $17,997 | $26,659 | -$8,662 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $0
- Program service revenue
- $13,646
- Investment income
- $18
- Tax-exempt bond proceeds
- $18
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $0
- Compensation of officers, directors and key employees
- $0
- Other salaries and wages
- $216,504
- Salaries, compensation and benefits (total)
- $233,066
- Professional fundraising fees
- $0
- Occupancy
- $126,000
- Depreciation
- $5,560
- Program services (functional)
- $5,560
Balance sheet and other
- Total assets, start of year
- $17,997
- Total assets, end of year
- $19,088
- Total liabilities, end of year
- $49,417
- Net assets, end of year
- -$30,329
- Land, buildings and equipment
- $5,560
- Gross receipts
- $13,664
- Employees
- 13
- Year formed
- 2010
- State of legal domicile
- SC
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 |
|---|---|---|---|
| DARRELL M KEM | PRESIDENT Trustee or director | 15 | $0 |
| MORGAN KEM | SECRETARY Trustee or director | 15 | $0 |
990 for the year ended December 31, 2024: 2 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| DARRELL M KEM | PRESIDENT Trustee or director | 15 | $0 |
| MORGAN KEM | SECRETARY Trustee or director | 15 | $0 |
Address and contacts
- Address (IRS master file)
- 3489 BONNETTS DR, JOHNS ISLAND, SC 29455-7402
- In care of
- % DARRELL KEM
- Mailing address (990-N for 2018)
- 3894 Worthington Rd, Galena OH 43021
- Principal officer (990 for 2025)
- DARRELL KEM, 3489 BONNETTS DRIVE, Johns Island, SC 29455
- Principal officer (990-N for 2018)
- Darrell Kem, 3894 Worthington Road, Galena OH 43021
- Signed the 990
- DARRELL KEM, PRESIDENT
- Return prepared by
- CHORPENNING & ASSOCIATES
Mission
TO EMPLOY THE MENTALLY PHYSICALLY CHALLENGED PORTION OF THE POPULATION,
Program accomplishments
- ESTABLISHED JOBS FOR THE MENTALLY PHYSICALLY CHALLENGED
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 on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990 on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990 on file |
IRS record
- EIN
- 27-2808730
- 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
- 2022
- Accounting year ends
- December
- Files
- Form 990-N (e-Postcard)
- Category (NTEE)
- Human services (P20)
- Assets (IRS master file)
- $19,088
- Income (IRS master file)
- $13,664
Revocation and reinstatement
- Exemption revoked
- May 15, 2022
- Posted by the IRS
- August 8, 2022
- Reinstated
- Effective May 15, 2022
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 | December 2025 | – | – | – | IRS |
| 990 | December 2024 | – | – | – | IRS |
| 990 | December 2023 | $810,000 | $819,776 | $21,861 | IRS |
| 990 | December 2022 | $338,324 | $331,746 | $26,635 | IRS |
| 990-EZ | December 2021 | $0 | $0 | $1 | IRS |
| 990-N for 2018 Officer: Darrell Kem | December 31, 2018 | ≤ $50,000 receipts | – | – | e-Postcard |
990-N: the IRS publishes only the latest e-Postcard per organization; earlier years appear here as 990.tax collects the monthly files. 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.
Questions about NATHANS FRIENDS
- What is the EIN of NATHANS FRIENDS?
- The employer identification number (EIN) of NATHANS FRIENDS is 27-2808730.
- Is NATHANS FRIENDS tax-exempt?
- Yes. The IRS revoked its exemption on May 15, 2022 and reinstated it effective May 15, 2022.
- Are donations to NATHANS FRIENDS tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does NATHANS FRIENDS file?
- Form 990-N (e-Postcard). Gross receipts normally $50,000 or less.
- When is the next return of NATHANS FRIENDS 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 NATHANS FRIENDS 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 NATHANS FRIENDS?
- The 990 for the year ended December 31, 2025 names DARRELL KEM.
- Who are the officers and directors of NATHANS FRIENDS?
- The 990 for the year ended December 31, 2025 lists 2 people; 0 received compensation from the organization.
- How much revenue does NATHANS FRIENDS have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $13,664, expenses of $491,311 and total assets of $19,088 at year end.
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All nonprofits in JOHNS ISLAND · South Carolina · Human services