Nonprofit · EIN 20-8802094
NEXT GENERATION MINISTRIES
Tax-exempt · LEXINGTON, SC 29072
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $431,965 | $698,474 | -$266,509 | $761,971 | $0 | $761,971 |
| December 31, 2024 | 990 | $848,121 | $832,646 | $15,475 | $1,028,480 | $0 | $1,028,480 |
| December 31, 2023 | 990 | $742,785 | $622,744 | $120,041 | $1,013,005 | $0 | $1,013,005 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $357,787
- Program service revenue
- $0
- Investment income
- $74,178
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $587,924
- Salaries, compensation and benefits (total)
- $0
- Professional fundraising fees
- $0
- Travel
- $3,178
- Program services (functional)
- $587,924
- Management and general (functional)
- $91,612
- Fundraising (functional)
- $18,938
Balance sheet and other
- Total assets, start of year
- $1,028,480
- Total assets, end of year
- $761,971
- Total liabilities, end of year
- $0
- Net assets, end of year
- $761,971
- Net assets without donor restrictions
- $761,971
- Gross receipts
- $431,965
- Employees
- 0
- Volunteers
- 4
- Year formed
- 2007
- 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 |
|---|---|---|---|
| CHRIS WALKUP | BOARD MEMBER Trustee or director | 1 | $0 |
| KELLY MCGUINN | BOARD MEMBER Trustee or director | 1 | $0 |
| NATE GIBSON | TREASURER Trustee or director, Officer | 2 | $0 |
| S WADE MCGUINN | CHAIRMAN OF THE BOARD Trustee or director, Officer | 1 | $0 |
990 for the year ended December 31, 2024: 4 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| CHRIS WALKUP | BOARD MEMBER Trustee or director | 1 | $0 |
| KELLY MCGUINN | BOARD MEMBER Trustee or director | 1 | $0 |
| NATE GIBSON | TREASURER Trustee or director, Officer | 2 | $0 |
| S WADE MCGUINN | CHAIRMAN OF THE BOARD Trustee or director, Officer | 1 | $0 |
990 for the year ended December 31, 2023: 6 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| CHRIS WALKUP | BOARD MEMBER Trustee or director | 1 | $0 |
| KELLY MCGUINN | BOARD MEMBER Trustee or director | 1 | $0 |
| KAREEN FORESTAL | BOARD MEMBER Trustee or director | 1 | $0 |
| SCOTT STAPLETON | BOARD MEMBER Trustee or director | 1 | $0 |
| NATE GIBSON | TREASURER Trustee or director, Officer | 1 | $0 |
| S WADE MCGUINN | CHAIRMAN OF THE BOARD Trustee or director, Officer | 1 | $0 |
Address and contacts
- Address (IRS master file)
- 113 VISTA SPRINGS AVE, LEXINGTON, SC 29072-8107
- In care of
- % S WADE MCGUINN
- Principal officer (990 for 2025)
- NATE GIBSON, 113 VISTA SPRINGS AVENUE, LEXINGTON, SC 29072
- Signed the 990
- NATE GIBSON, BOARD MEMBER
- Phone
- (803) 622-9636
- Return prepared by
- ELLIOTT DAVIS ADVISORY LLC
Mission
BY USING BUSINESS AS A CATALYST FOR MINISTRY, WE PARTNER WITH ORGANIZATIONS TO CREATE SUSTAINABLE GROWTH AND LASTING IMPACT. TOGETHER, WE'RE EXPONENTIALLY GROWING GOD'S KINGDOM AND TRANSFORMING LIVES, BOTH HERE AT HOME AND AROUND THE WORLD.
Program accomplishments
- DURING THE PAST YEAR, THE ORGANIZATION ADVANCED ITS MISSION TO ENGAGE, EQUIP, AND ENCOURAGE GROWTH-ORIENTED NONPROFIT ORGANIZATIONS BY PROVIDING TRAINING, COACHING, AND STRATEGIC SUPPORT TO STRENGTHEN OPERATIONAL AND FUNDRAISING CAPACITY. PARTICIPATING NONPROFIT LEADERS COMPLETED MISSION INCREASE FUNDRAISING TRAINING AND CONDUCTED EVALUATIONS OF THEIR DEVELOPMENT STRATEGIES.AS A RESULT, TWO NONPROFIT ORGANIZATIONS SUCCESSFULLY HOSTED THEIR FIRST LARGE-SCALE FUNDRAISING EVENTS, SEVERAL ORGANIZATIONS IMPLEMENTED DONOR DEVELOPMENT AND STEWARDSHIP SYSTEMS, AND MULTIPLE MINISTRIES INCREASED SUSTAINABILITY THROUGH IMPROVED FINANCIAL PLANNING AND, IN SOME CASES, THE HIRING OF ADDITIONAL STAFF.THESE EFFORTS ENHANCED THE LONG-TERM STABILITY AND EFFECTIVENESS OF PARTNER ORGANIZATIONS, ENABLING THEM TO MORE FULLY PURSUE THEIR MISSIONS AND EXPAND COMMUNITY IMPACT.Expenses $328,501 · grants $328,501
- MCGUINN HOMES FOUNDATION ADOPTED "LIVES IMPACTED" AS A PRIMARY OUTPUT MEASURE TO MORE EFFECTIVELY CAPTURE THE COLLECTIVE IMPACT OF THE FOUNDATION AND THE NONPROFIT ORGANIZATIONS IT SUPPORTS. THIS MEASURE REFLECTS THE ORGANIZATION'S COMMITMENT TO CREATING MEANINGFUL, LASTING CHANGE THAT DEMONSTRATES CHRIST'S LOVE AND ADVANCES THE LIFE-SAVING MESSAGE OF THE GOSPEL.LIVES ARE IMPACTED THROUGH A BROAD RANGE OF INITIATIVES, INCLUDING FEEDING AND CLOTHING UNDERSERVED POPULATIONS; PROVIDING EDUCATIONAL OPPORTUNITIES AND MENTORING; DELIVERING MEDICAL CARE; ASSISTING WITH HOME AND AUTOMOBILE REPAIRS; AND SHARING THE GOSPEL BOTH LOCALLY AND GLOBALLY.DURING 2025, A TOTAL OF 286,168 LIVES WERE IMPACTEDREPRESENTING A 915% INCREASE COMPARED TO 2024. SCHOLARSHIP STUDENTS IN HAITI SIGNIFICANTLY EXPANDED THEIR PARTICIPATION IN SERVICE PROJECTS, WITH ALUMNI ALSO JOINING IN THESE EFFORTS. STUDENT-LED AND ALUMNI-SUPPORTED SERVICE ACTIVITIES ACCOUNTED FOR 3,845 LIVES IMPACTED, REFLECTING A 478% INCREASE IN STUDENT SERVICE ENGAGEMENT.THESE RESULTS DEMONSTRATE SUBSTANTIAL GROWTH IN PROGRAM REACH, VOLUNTEER ENGAGEMENT, AND OVERALL MISSION EFFECTIVENESS.Expenses $204,925 · grants $204,925
- IN 2025, NEXT GENERATION MINISTRIES CONDUCTED A COMPREHENSIVE EVALUATION OF ITS HAITI SCHOLARSHIP PROGRAM IN RESPONSE TO ONGOING NATIONAL INSTABILITY AND ITS IMPACT ON THE EDUCATION SYSTEM, INCLUDING INCONSISTENT ACADEMIC SCHEDULES AND LIMITED INSTITUTIONAL ACCOUNTABILITY. FOLLOWING CAREFUL REVIEW OF STUDENT ACADEMIC PROGRESS AND ADHERENCE TO PROGRAM POLICIES AND PROCEDURES, THE ORGANIZATION MADE DIFFICULT BUT NECESSARY DECISIONS TO UPHOLD PROGRAM STANDARDS.AS A RESULT, THREE STUDENTS WERE DISMISSED FROM THE PROGRAM, AND INDIVIDUALIZED TRANSITION PLANS WERE DEVELOPED FOR THREE ADDITIONAL STUDENTS WHO WERE NOT IN COMPLIANCE BUT WERE IN THEIR FINAL SEMESTER. THIRTEEN STUDENTS REMAIN ACTIVELY ENROLLED AND ARE ON TRACK TO COMPLETE THEIR DEGREES.THIS PROCESS STRENGTHENED PROGRAM ACCOUNTABILITY, REINFORCED CLEAR EXPECTATIONS, AND PRESERVED THE INTEGRITY AND LONG-TERM EFFECTIVENESS OF THE SCHOLARSHIP PROGRAM, ENSURING THAT RESOURCES ARE STEWARDED RESPONSIBLY AND ALIGNED WITH THE ORGANIZATION'S MISSION.Expenses $54,498 · grants $54,498
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
- 20-8802094
- 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
- 2007
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- International, foreign affairs and national security (Q33)
- Assets (IRS master file)
- $761,971
- Income (IRS master file)
- $431,965
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $431,965 | $698,474 | $761,971 | IRS |
| 990 | December 2024 | $848,121 | $832,646 | $1,028,480 | IRS |
| 990 | December 2023 | $742,785 | $622,744 | $1,013,005 | XML |
| 990 | December 2022 | $223,958 | $428,749 | $892,964 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | IRS |
| 990-EZ | December 2018 | – | – | – | 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 20-8802094).
Questions about NEXT GENERATION MINISTRIES
- What is the EIN of NEXT GENERATION MINISTRIES?
- The employer identification number (EIN) of NEXT GENERATION MINISTRIES is 20-8802094.
- Is NEXT GENERATION MINISTRIES tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2007.
- Are donations to NEXT GENERATION MINISTRIES tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does NEXT GENERATION MINISTRIES 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 NEXT GENERATION MINISTRIES 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 NEXT GENERATION MINISTRIES 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 NEXT GENERATION MINISTRIES?
- The 990 for the year ended December 31, 2025 names NATE GIBSON.
- Who are the officers and directors of NEXT GENERATION MINISTRIES?
- The 990 for the year ended December 31, 2025 lists 4 people; 0 received compensation from the organization.
- How much revenue does NEXT GENERATION MINISTRIES have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $431,965, expenses of $698,474 and total assets of $761,971 at year end.
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All nonprofits in LEXINGTON · South Carolina · International, foreign affairs and national security