Nonprofit · EIN 46-0406548
SOUTH DAKOTA NATIONAL GUARD GROUP INSURANCE TRUST
Also known as MCEWEN JAMES W ADMINISTRATOR
Tax-exempt (reinstated) · RAPID CITY, SD 57709
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990-EZ | $43,512 | $67,879 | -$24,367 | $87,125 | – | $87,125 |
| December 31, 2024 | 990-EZ | $61,104 | $43,418 | $17,686 | $111,492 | – | $111,492 |
| December 31, 2023 | 990-EZ | $43,973 | $35,403 | $8,570 | $93,806 | – | $93,806 |
Financial details: 990-EZ for the year ended December 31, 2025
Revenue
- Program service revenue
- $8,957
- Other revenue
- $34,555
Expenses
- Grants and similar amounts paid
- $60,000
- Compensation of officers, directors and key employees
- $0
- Printing, publications and postage
- $420
- Other expenses
- $7,459
Balance sheet and other
- Total assets, start of year
- $111,492
- Total assets, end of year
- $87,125
- Total liabilities, end of year
- –
- Net assets, end of year
- $87,125
- Cash, savings and investments
- $87,125
- Gross receipts
- $43,512
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 |
|---|---|---|---|
| Josh Schaefer | President | 1 | $0 |
| Martin Yost | Member | 0 | $0 |
| John Samuel | Member | 0 | $0 |
| Mitch Nachtigall | Member | 0 | $0 |
| Rich Watkins | Member | 0 | $0 |
990-EZ for the year ended December 31, 2024: 5 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Richard Watkins | Member | 0 | $0 |
| Martin Yost | Member | 0 | $0 |
| Joshua Schaefer | President | 1 | $0 |
| Mitch Nachtigall | Member | 0 | $0 |
| John Samuel | Member | 0 | $0 |
990-EZ for the year ended December 31, 2023: 5 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| John Samuel | Member | 0 | $0 |
| Martin Yost | Member | 0 | $0 |
| Richard Watkins | Member | 0 | $0 |
| Josh Schaefer | President | 1 | $0 |
| Mitch Nachtigall | Member | 0 | $0 |
Address and contacts
- Address (IRS master file)
- PO BOX 9089, RAPID CITY, SD 57709-9089
- In care of
- % DAVID BURR
- Signed the 990-EZ
- Joshua Schaefer, President
- Phone
- (605) 737-6215
Mission
Based on representation that at least 75 percent of members are past or present members of the Armed Forces.
Program accomplishments
- Provide Insurance Services to Veterans
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-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
- 46-0406548
- Tax-exempt status
- 501(c)(19): Veterans' organization
- Donations deductible
- No
- Exempt since
- 1990
- Accounting year ends
- December
- Files
- Form 990-N (e-Postcard)
- Category (NTEE)
- Public and societal benefit (W30)
- Assets (IRS master file)
- $87,125
- Income (IRS master file)
- $43,512
Revocation and reinstatement
- Exemption revoked
- May 15, 2014
- Posted by the IRS
- August 11, 2014
- Reinstated
- Effective May 15, 2014
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-EZ | December 2025 | $43,512 | $67,879 | $87,125 | IRS |
| 990-EZ | December 2024 | $61,104 | $43,418 | $111,492 | IRS |
| 990-EZ | December 2023 | $43,973 | $35,403 | $93,806 | XML |
| 990-EZ | December 2022 | – | – | – | IRS |
| 990-EZ | December 2021 | – | – | – | IRS |
| 990-EZ | 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 46-0406548).
Questions about SOUTH DAKOTA NATIONAL GUARD GROUP INSURANCE TRUST
- What is the EIN of SOUTH DAKOTA NATIONAL GUARD GROUP INSURANCE TRUST?
- The employer identification number (EIN) of SOUTH DAKOTA NATIONAL GUARD GROUP INSURANCE TRUST is 46-0406548.
- Is SOUTH DAKOTA NATIONAL GUARD GROUP INSURANCE TRUST tax-exempt?
- Yes. The IRS revoked its exemption on May 15, 2014 and reinstated it effective May 15, 2014.
- Are donations to SOUTH DAKOTA NATIONAL GUARD GROUP INSURANCE TRUST tax-deductible?
- No. The IRS master file says contributions to it are not deductible.
- Which annual return does SOUTH DAKOTA NATIONAL GUARD GROUP INSURANCE TRUST file?
- Form 990-N (e-Postcard). Gross receipts normally $50,000 or less.
- When is the next return of SOUTH DAKOTA NATIONAL GUARD GROUP INSURANCE TRUST 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 SOUTH DAKOTA NATIONAL GUARD GROUP INSURANCE TRUST 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 SOUTH DAKOTA NATIONAL GUARD GROUP INSURANCE TRUST?
- The 990-EZ for the year ended December 31, 2025 lists 5 people; 0 received compensation from the organization.
- How much revenue does SOUTH DAKOTA NATIONAL GUARD GROUP INSURANCE TRUST have?
- On its 990-EZ for the year ended December 31, 2025 it reported revenue of $43,512, expenses of $67,879 and total assets of $87,125 at year end.
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