Nonprofit · EIN 43-1408523
STATE GUARD ASSOCIATION OF THE UNITED STATES INC
Tax-exempt · HENDERSONVLLE, TN 37075
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990-EZ | $50,609 | $67,580 | -$16,971 | $7,064 | $19,095 | -$12,031 |
| December 31, 2024 | 990-EZ | $64,231 | $87,691 | -$23,460 | $5,244 | $304 | $4,940 |
| December 31, 2023 | 990-EZ (amended) | $105,045 | $132,283 | -$27,238 | $28,447 | $24 | $28,423 |
Financial details: 990-EZ for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $12,660
- Membership dues
- $64,340
- Program service revenue
- $0
- Investment income
- $0
- Net gain from sales of assets
- -$61,306
- Other revenue
- $34,915
Expenses
- Compensation of officers, directors and key employees
- $0
- Other expenses
- $67,580
Balance sheet and other
- Total assets, start of year
- $5,244
- Total assets, end of year
- $7,064
- Total liabilities, end of year
- $19,095
- Net assets, end of year
- -$12,031
- Cash, savings and investments
- $7,064
- Gross receipts
- $143,477
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-EZ for the year ended December 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| GREGORY JUDAY | PRESIDENT/DIRECTOR | 2 | $0 |
| JOSEPH MAASEN | PRESIDENT-ELECT/DIRECTOR | 2 | $0 |
| LARRY BENTON | 1ST VICE-PRESIDENT/DIRECTOR | 2 | $0 |
| PETER LUKEVICH | TREASURER/DIRECTOR | 2 | $0 |
| J THOMAS SMITH | TREASURER/DIRECTOR | 2 | $0 |
990-EZ for the year ended December 31, 2024: 6 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| COL TIMOTHY INGRAM | PRESIDENT/DIRECTOR | 2 | $0 |
| LTC BARRY GREENE | PRESIDENT-ELECT/DIRECTOR | 2 | $0 |
| BG GREGORY JUDAY | 1ST VICE-PRESIDENT/DIRECTOR | 1 | $0 |
| LTC THOMAS SMITH | SECRETARY/DIRECTOR | 2 | $0 |
| LTC ROBERT FRIERS | TREASURER/DIRECTOR | 2 | $0 |
| LTC STEVEN ESTES | ASST.SECRETARY/EXECUTIVE DIRECTOR | 2 | $0 |
990-EZ for the year ended December 31, 2023: 6 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| COL TIMOTHY INGRAM | PRESIDENT/DIRECTOR | 2 | $0 |
| LTC BARRY GREENE | PRESIDENT-ELECT/DIRECTOR | 2 | $0 |
| BG GREGORY JUDAY | 1ST VICE-PRESIDENT/DIRECTOR | 1 | $0 |
| LTC THOMAS SMITH | SECRETARY/DIRECTOR | 2 | $0 |
| LTC ROBERT FRIERS | TREASURER/DIRECTOR | 2 | $0 |
| MAJ STEVEN ESTES | ASST.SECRETARY/EXECUTIVE DIRECTOR | 2 | $0 |
Address and contacts
- Address (IRS master file)
- 1005 COULSONS CT, HENDERSONVLLE, TN 37075-8779
- Signed the 990-EZ
- STEVEN ESTES, EXECUTIVE DIRECTOR
- Phone
- (615) 742-1099
- Website
- WWW.SGAUS.ORG
- Return prepared by
- NORMAN D ROLLINS ATTORNEY
Mission
TO PROMOTE THE ROLE & EFFECTIVENESS OF STATE & TERRITORY RECOGNIZED MILITIA ORGANIZATIONS; TO FOSTER AND ENCOURAGE A SPIRIT OF COOPERATION BETWEEN STATE DEFENSE FORCES, THE NATIONAL GUARD, THE DEPARTMENT OF DEFENSE, THE ACTIVE ARMED FORCES AND THEIR RESERVISTS.
Program accomplishments
- SCHOLARSHIPS AND AWARDS TO MEMBERS AND THEIR FAMILIES
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-EZ on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990-EZ on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990-EZ on file |
IRS record
- EIN
- 43-1408523
- Tax-exempt status
- 501(c)(6): Business league or chamber of commerce
- Donations deductible
- No
- Exempt since
- 1986
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Assets (IRS master file)
- $7,064
- Income (IRS master file)
- $143,477
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990-EZ | December 2025 | $50,609 | $67,580 | $7,064 | XML |
| 990-EZ | December 2024 | $64,231 | $87,691 | $5,244 | IRS |
| 990-EZ | December 2023 | $105,045 | $132,283 | $28,447 | XML |
| 990-EZ | December 2022 | – | – | – | IRS |
| 990-EZ | December 2021 | – | – | – | IRS |
| 990-EZ | December 2020 | – | – | – | IRS |
| 990-EZ | December 2019 | – | – | – | 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 43-1408523).
Questions about STATE GUARD ASSOCIATION OF THE UNITED STATES INC
- What is the EIN of STATE GUARD ASSOCIATION OF THE UNITED STATES INC?
- The employer identification number (EIN) of STATE GUARD ASSOCIATION OF THE UNITED STATES INC is 43-1408523.
- Is STATE GUARD ASSOCIATION OF THE UNITED STATES INC tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(6) since 1986.
- Are donations to STATE GUARD ASSOCIATION OF THE UNITED STATES INC tax-deductible?
- No. The IRS master file says contributions to it are not deductible.
- Which annual return does STATE GUARD ASSOCIATION OF THE UNITED STATES INC 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 STATE GUARD ASSOCIATION OF THE UNITED STATES INC 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 STATE GUARD ASSOCIATION OF THE UNITED STATES INC last file with the IRS?
- The latest return in the IRS public files is the 990-EZ for the year ended December 2025.
- Who are the officers and directors of STATE GUARD ASSOCIATION OF THE UNITED STATES INC?
- The 990-EZ for the year ended December 31, 2025 lists 5 people; 0 received compensation from the organization.
- How much revenue does STATE GUARD ASSOCIATION OF THE UNITED STATES INC have?
- On its 990-EZ for the year ended December 31, 2025 it reported revenue of $50,609, expenses of $67,580 and total assets of $7,064 at year end.
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