Nonprofit · EIN 57-6021166
NATIONAL GUARD ASSOCIATION OF SOUTH CAROLINA
Tax-exempt · COLUMBIA, SC 29205
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $648,128 | $486,729 | $161,399 | $1,759,594 | $34,427 | $1,725,167 |
| December 31, 2024 | 990 | $465,989 | $515,405 | -$49,416 | $1,484,592 | $35,161 | $1,449,431 |
| December 31, 2023 | 990 | $594,395 | $545,328 | $49,067 | $1,524,759 | $44,516 | $1,480,243 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $111,956
- Membership dues
- $111,956
- Program service revenue
- $511,694
- Investment income
- $21,776
- Net gain from sales of assets
- $1,565
- Other revenue
- $2,702
Expenses
- Grants and similar amounts paid
- $4,000
- Compensation of officers, directors and key employees
- $87,877
- Other salaries and wages
- $95,649
- Salaries, compensation and benefits (total)
- $193,344
- Professional fundraising fees
- $0
- Accounting fees
- $9,545
- Occupancy
- $15,793
- Travel
- $7,038
- Depreciation
- $13,535
Balance sheet and other
- Total assets, start of year
- $1,484,592
- Total assets, end of year
- $1,759,594
- Total liabilities, end of year
- $34,427
- Net assets, end of year
- $1,725,167
- Land, buildings and equipment
- $349,175
- Publicly traded securities
- $1,080,408
- Net assets without donor restrictions
- $1,725,167
- Gross unrelated business income
- $449,438
- Gross receipts
- $653,056
- Employees
- 5
- Volunteers
- 0
- Year formed
- 1964
- 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 |
|---|---|---|---|
| MAJ BENJAMIN RYMER | PRESIDENT Trustee or director, Officer | 1 | $0 |
| SMSGT SCOTTY AUSTIN | PRESIDENT-ELECT Trustee or director, Officer | 1 | $0 |
| TSGT QUINTIN HAYES | CHAIRMAN-ELECT EANGUS Trustee or director, Officer | 1 | $0 |
| LT COL MARIAN M MORRISON | TREASURER Trustee or director, Officer | 1 | $0 |
| CPT MICHAEL TYLER | VICE PRESIDENT Trustee or director, Officer | 1 | $0 |
| MSGT MICHAEL B SHELLEY | CHAIRMAN, EANGUS Trustee or director, Officer | 1 | $0 |
| TSGT JULIA COLEMAN | SECRETARY Trustee or director, Officer | 1 | $0 |
| LTC RET MICHAEL JONES | IMMEDIATE PAST PRESIDENT Trustee or director | 1 | $0 |
| CMSGT ROBERT HARTZOG | COUNCIL MEMBER Trustee or director | 1 | $0 |
| 1LT MICHAEL D OUTLAW | COUNCIL MEMBER Trustee or director | 1 | $0 |
| 1ST GREGORY R ROSS | COUNCIL MEMBER Trustee or director | 1 | $0 |
| COL RET JAMES LOCKEMY | COUNCIL MEMBER Trustee or director | 1 | $0 |
| CPT MATTHEW VEREB | COUNCIL MEMBER Trustee or director | 1 | $0 |
| CPT WOLFE NAUMANN | COUNCIL MEMBER Trustee or director | 1 | $0 |
| CMSGT KENNETH MONROE | COUNCIL MEMBER Trustee or director | 1 | $0 |
2 more people on this return
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| MSG RET CHARLES STEELE | COUNCIL MEMBER Trustee or director | 1 | $0 |
| MICHELLE MATHENY | SPOUSES' AUXILIARY Trustee or director | 1 | $0 |
990 for the year ended December 31, 2024: 18 people
| Name | Title | Hours / week | Compensation | From related orgs |
|---|---|---|---|---|
| LAWRENCE CROWSON | EXECUTIVE DIRECTOR Key employee | 40 | $80,000 | $80,000 |
| LTC RET MICHAEL JONES | PRESIDENT Trustee or director, Officer | 1 | $0 | $0 |
| SMSGT SCOTTY AUSTIN | VICE PRESIDENT Trustee or director, Officer | 1 | $0 | $0 |
| MAJ BENJAMIN RYMER | PRESIDENT-ELECT Trustee or director, Officer | 1 | $0 | $0 |
| MGST MICHAEL B SHELLEY | CHAIRMAN, EANGUS Trustee or director, Officer | 1 | $0 | $0 |
| TSGT QUINTIN HAYES | CHAIR-ELECT EANGUS Trustee or director, Officer | 1 | $0 | $0 |
| TSGT JULIA COLEMAN | SECRETARY Trustee or director, Officer | 1 | $0 | $0 |
| LT COL MARIAN M MORRISON | TREASURER Trustee or director, Officer | 1 | $0 | $0 |
| CMSGT RET ISAAC CARR | IMMEDIATE PAST PRESIDENT Trustee or director | 1 | $0 | $0 |
| CMSGT ROBERT HARTZOG | COUNCIL MEMBER Trustee or director | 1 | $0 | $0 |
| CPT MICHAEL TYLER | COUNCIL MEMBER Trustee or director | 1 | $0 | $0 |
| 1LT MICHAEL D OUTLAW | COUNCIL MEMBER Trustee or director | 1 | $0 | $0 |
| CPT JAMES WEAVER | COUNCIL MEMBER Trustee or director | 1 | $0 | $0 |
| MAJ PAUL REED | COUNCIL MEMBER Trustee or director | 1 | $0 | $0 |
| CMSGT KENNETH MONROE | COUNCIL MEMBER Trustee or director | 1 | $0 | $0 |
| COL RET JAMES LOCKEMY | COUNCIL MEMBER Trustee or director | 1 | $0 | $0 |
| MSG RET CHARLES STEELE | COUNCIL MEMBER Trustee or director | 1 | $0 | $0 |
| MICHELLE MATHENY | SPOUSES' AUXILIARY Trustee or director | 1 | $0 | $0 |
990 for the year ended December 31, 2023: 17 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| MAJ JULIAN MILLIGAN | PRESIDENT Trustee or director, Officer | 1 | $0 |
| LTC MICHAEL JONES | VICE PRESIDENT Trustee or director, Officer | 1 | $0 |
| CMSGT ISAAC CARR | PRESIDENT-ELECT Trustee or director, Officer | 1 | $0 |
| MSG RET CHARLES STEELE | CHAIRMAN, EANGUS Trustee or director, Officer | 1 | $0 |
| MSGT MICHAEL SHELLEY | CHAIR-ELECT EANGUS Trustee or director, Officer | 1 | $0 |
| MSGT SCOTTY AUSTIN | SECRETARY Trustee or director, Officer | 1 | $0 |
| CMSGT ROSE M WINGATE | TREASURER Trustee or director, Officer | 1 | $0 |
| LTC JOSHUA STANDRIDGE | IMMEDIATE PAST PRESIDENT Trustee or director | 1 | $0 |
| SFC MISTY CROMPTON | COUNCIL MEMBER Trustee or director | 1 | $0 |
| SFC DELESIA JACKSON | COUNCIL MEMBER Trustee or director | 1 | $0 |
| CPT JAMES WEAVER | COUNCIL MEMBER Trustee or director | 1 | $0 |
| MAJ PAUL REED | COUNCIL MEMBER Trustee or director | 1 | $0 |
| CMSGT ROBERT HARTZOG | COUNCIL MEMBER Trustee or director | 1 | $0 |
| SMSGT VERETTA DYE | COUNCIL MEMBER Trustee or director | 1 | $0 |
| COL RET JAMES LOCKEMY | COUNCIL MEMBER Trustee or director | 1 | $0 |
| MSG RET BILL GILES | COUNCIL MEMBER Trustee or director | 1 | $0 |
| JUDY STURGIS | SPOUSES' AUXILIARY Trustee or director | 1 | $0 |
Address and contacts
- Address (IRS master file)
- 132 PICKENS ST, COLUMBIA, SC 29205-2903
- Principal officer (990 for 2025)
- LAWRENCE CROWSON, 132 PICKENS STREET, COLUMBIA, SC 29205
- Signed the 990
- LAWRENCE CROWSON, EXECUTIVE DIRECTOR
- Phone
- (803) 254-8456
- Website
- WWW.NGASC.ORG
- Return prepared by
- MCGREGOR & COMPANY LLP
Mission
PROMOTING AND SUPPORTING NATIONAL AND STATE SECURITY; GROWTH THROUGH MEMBERSHIP WHILE FOSTERING AND IMPROVING THE QUALITY OF LIFE FOR OUR AIRMEN, SOLDIERS AND CITIZENS.
Program accomplishments
- LIFE INSURANCE BENEFITS PROGRAM FOR MEMBERSExpenses $122,842 · grants $4,000 · revenue $449,438
- ANNUAL CONFERENCE TO PROMOTE KNOWLEDGE OF THE GUARD AND BENEFITS AVAILABLE FOR ITS MEMBERSExpenses $123,620 · revenue $62,256
What it must file and when
IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. 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
- 57-6021166
- Tax-exempt status
- 501(c)(19): Veterans' organization
- Donations deductible (Pub 78)
- Organization other than a public charity or private foundation
- Exempt since
- 1985
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Public and societal benefit (W30)
- Assets (IRS master file)
- $1,759,594
- Income (IRS master file)
- $653,056
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $648,128 | $486,729 | $1,759,594 | XML |
| 990 | December 2024 | $465,989 | $515,405 | $1,484,592 | XML |
| 990 | December 2023 | $594,395 | $545,328 | $1,524,759 | XML |
| 990 | December 2022 | $469,769 | $576,489 | $1,345,621 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | IRS |
| 990 | December 2018 | – | – | – | IRS |
| 990 | December 2017 | – | – | – | IRS |
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 57-6021166).
Questions about NATIONAL GUARD ASSOCIATION OF SOUTH CAROLINA
- What is the EIN of NATIONAL GUARD ASSOCIATION OF SOUTH CAROLINA?
- The employer identification number (EIN) of NATIONAL GUARD ASSOCIATION OF SOUTH CAROLINA is 57-6021166.
- Is NATIONAL GUARD ASSOCIATION OF SOUTH CAROLINA tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(19) since 1985.
- Are donations to NATIONAL GUARD ASSOCIATION OF SOUTH CAROLINA tax-deductible?
- Yes. It is listed in IRS Publication 78 (Organization other than a public charity or private foundation).
- Which annual return does NATIONAL GUARD ASSOCIATION OF SOUTH CAROLINA file?
- Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
- When is the next return of NATIONAL GUARD ASSOCIATION OF SOUTH CAROLINA 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 NATIONAL GUARD ASSOCIATION OF SOUTH CAROLINA 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 NATIONAL GUARD ASSOCIATION OF SOUTH CAROLINA?
- The 990 for the year ended December 31, 2025 names LAWRENCE CROWSON.
- Who are the officers and directors of NATIONAL GUARD ASSOCIATION OF SOUTH CAROLINA?
- The 990 for the year ended December 31, 2025 lists 17 people; 0 received compensation from the organization.
- How much revenue does NATIONAL GUARD ASSOCIATION OF SOUTH CAROLINA have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $648,128, expenses of $486,729 and total assets of $1,759,594 at year end.
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