Nonprofit · EIN 72-1392630
SOUTHERN MILITARY INSTITUTE
Tax-exempt · MADISON, AL 35758
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $7,511 | $7,261 | $250 | $34,913 | $0 | $34,913 |
| December 31, 2024 | 990 | $14,333 | $6,083 | $8,250 | $34,663 | $0 | $34,663 |
| December 31, 2023 | 990 | $5,609 | $5,359 | $250 | $26,413 | $0 | $26,413 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $7,511
- Program service revenue
- $0
- Investment income
- $0
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $0
- Salaries, compensation and benefits (total)
- $0
- Professional fundraising fees
- $0
- Accounting fees
- $250
- Occupancy
- $5,089
- Management and general (functional)
- $7,261
Balance sheet and other
- Total assets, start of year
- $34,663
- Total assets, end of year
- $34,913
- Total liabilities, end of year
- $0
- Net assets, end of year
- $34,913
- Gross receipts
- $7,511
- Employees
- 0
- Volunteers
- 0
- Year formed
- 1997
- State of legal domicile
- AL
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 |
|---|---|---|---|
| Michael J Guthrie | President Trustee or director, Officer | 0 | $0 |
| Lester Phillip | Secretary Trustee or director, Officer | 0 | $0 |
| Michael S Guthrie | Director Trustee or director | 0 | $0 |
| Jay C Willis | Treasurer Trustee or director, Officer | 0 | $0 |
| Sean C Andino Major Cap | Director Trustee or director | 0 | $0 |
| Bryce R Kuykendall Lt Col Cap | Director Trustee or director | 0 | $0 |
| Matthew D Wright | Director Trustee or director | 0 | $0 |
990 for the year ended December 31, 2024: 6 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Michael J Guthrie | President Trustee or director, Officer | 1 | $0 |
| Lester Phillip | Secretary Trustee or director, Officer | 0 | $0 |
| Michael S Guthrie | Director Trustee or director | 0 | $0 |
| Jay C Willis | Treasurer Trustee or director, Officer | 0 | $0 |
| Sean C Andino Major Cap | Director Trustee or director | 0 | $0 |
| Bryce R Kuykendall Lt Col Cap | Director Trustee or director | 0 | $0 |
990 for the year ended December 31, 2023: 6 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| MICHAEL J GUTHRIE | PRESIDENT Trustee or director, Officer | 1 | $0 |
| LESTER PHILLIP | SECRETARY Trustee or director, Officer | 0 | $0 |
| MICHAEL S GUTHRIE | DIRECTOR Trustee or director | 0 | $0 |
| JAY C WILLIS | TREASURER Trustee or director, Officer | 0 | $0 |
| SEAN C ANDINO MAJOR CAP | DIRECTOR Trustee or director | 0 | $0 |
| BRYCE R KUYKENDALL LTCOL CAP | DIRECTOR Trustee or director | 0 | $0 |
Address and contacts
- Address (IRS master file)
- 267 PINERIDGE RD, MADISON, AL 35758-1997
- In care of
- % MICHAEL J GUTHRIE
- Principal officer (990 for 2025)
- Michael J Guthrie, 267 Pine Ridge Road, Madison, AL 35758
- Signed the 990
- Michael J Guthrie, President Board of Directors
- Phone
- (256) 464-0830
- Website
- south-mil-inst.org
- Return prepared by
- Teri W Neiland CPA
Mission
Christian institution of higher learning for young men.
Program accomplishments
- The organization's directors are currently investigating several sites that may prove adequate and suitable for purchase as a campus.0
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
- 72-1392630
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- School
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 1998
- Accounting year ends
- December
- Files
- Form 990-N (e-Postcard)
- Category (NTEE)
- Education (B20Z)
- Assets (IRS master file)
- $34,913
- Income (IRS master file)
- $7,511
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $7,511 | $7,261 | $34,913 | IRS |
| 990 | December 2024 | $14,333 | $6,083 | $34,663 | IRS |
| 990 | December 2023 | $5,609 | $5,359 | $26,413 | XML |
| 990 | December 2022 | $6,041 | $4,791 | $26,163 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | 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 72-1392630).
Questions about SOUTHERN MILITARY INSTITUTE
- What is the EIN of SOUTHERN MILITARY INSTITUTE?
- The employer identification number (EIN) of SOUTHERN MILITARY INSTITUTE is 72-1392630.
- Is SOUTHERN MILITARY INSTITUTE tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1998.
- Are donations to SOUTHERN MILITARY INSTITUTE tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does SOUTHERN MILITARY INSTITUTE file?
- Form 990-N (e-Postcard). Gross receipts normally $50,000 or less.
- When is the next return of SOUTHERN MILITARY INSTITUTE 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 SOUTHERN MILITARY INSTITUTE 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 SOUTHERN MILITARY INSTITUTE?
- The 990 for the year ended December 31, 2025 names Michael J Guthrie.
- Who are the officers and directors of SOUTHERN MILITARY INSTITUTE?
- The 990 for the year ended December 31, 2025 lists 7 people; 0 received compensation from the organization.
- How much revenue does SOUTHERN MILITARY INSTITUTE have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $7,511, expenses of $7,261 and total assets of $34,913 at year end.
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