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IRS-authorized e-file provider · not the IRS

Nonprofit · EIN 51-0170238

RESERVE OFFICERS ASSOCIATION OF THE US DEPARTMENT OF SOUTH CAROLINA

Also known as SOUTH CAROLINA DEPARTMENT OF ROA

Tax-exempt (reinstated) · CLEMSON, SC 29631

Address and contacts

Address (IRS master file)
201 CEDAR LN, CLEMSON, SC 29631-1906
In care of
% RAY T ORVIN JR
Mailing address (990-N for 2025)
201 Cedar Lane, Clemson SC 29631
Principal officer (990-N for 2025)
Lyle Watkins, 201 Cedar Lane, Clemson SC 29631

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 March, so each return is due on the 15th day of the 5th month after that.

Tax yearYear endedDueIRS public records
2025March 31, 2026August 17, 2026990-N on file
2024March 31, 2025August 15, 2025990-N on file
2023March 31, 2024August 15, 2024990-N on file

File the 2026 990-N for RESERVE OFFICERS ASSOCIATION OF THE US DEPARTMENT OF SOUTH CAROLINA

Due August 16, 2027 · e-filed with the IRS by 990.tax, an IRS-authorized e-file provider

IRS record

EIN
51-0170238
Tax-exempt status
501(c)(19): Veterans' organization
Donations deductible (Pub 78)
Organization other than a public charity or private foundation
Exempt since
2018
Accounting year ends
March
Files
Form 990-N (e-Postcard)

Revocation and reinstatement

Exemption revoked
August 15, 2017
Posted by the IRS
November 13, 2017
Reinstated
Effective August 15, 2017

From the IRS automatic revocation list: organizations that did not file a required return or e-Postcard for three consecutive years.

Filing history

FormYear endedRevenueExpensesAssetsReturn
990-N for 2025
Officer: Lyle Watkins
March 31, 2026≤ $50,000 receipts––e-Postcard
990-N for 2024
Officer: Lyle Watkins
March 31, 2025≤ $50,000 receipts––e-Postcard
990-N for 2023
Officer: Lyle Watkins
March 31, 2024≤ $50,000 receipts––e-Postcard
990-N for 2022
Officer: Lyle K Watkins
March 31, 2023≤ $50,000 receipts––e-Postcard
990-N for 2020
Officer: Lyle Watkins
March 31, 2021≤ $50,000 receipts––e-Postcard
990-N for 2019
Officer: Marjorie G Davenport
March 31, 2020≤ $50,000 receipts––e-Postcard

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 51-0170238).

Questions about RESERVE OFFICERS ASSOCIATION OF THE US DEPARTMENT OF SOUTH CAROLINA

What is the EIN of RESERVE OFFICERS ASSOCIATION OF THE US DEPARTMENT OF SOUTH CAROLINA?
The employer identification number (EIN) of RESERVE OFFICERS ASSOCIATION OF THE US DEPARTMENT OF SOUTH CAROLINA is 51-0170238.
Is RESERVE OFFICERS ASSOCIATION OF THE US DEPARTMENT OF SOUTH CAROLINA tax-exempt?
Yes. The IRS revoked its exemption on August 15, 2017 and reinstated it effective August 15, 2017.
Are donations to RESERVE OFFICERS ASSOCIATION OF THE US DEPARTMENT 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 RESERVE OFFICERS ASSOCIATION OF THE US DEPARTMENT OF SOUTH CAROLINA file?
Form 990-N (e-Postcard). Gross receipts normally $50,000 or less.
When is the next return of RESERVE OFFICERS ASSOCIATION OF THE US DEPARTMENT OF SOUTH CAROLINA due?
The return for tax year 2026 (the year ending March 31, 2027) is due August 16, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
When did RESERVE OFFICERS ASSOCIATION OF THE US DEPARTMENT OF SOUTH CAROLINA last file with the IRS?
The latest return in the IRS public files is the 990-N for 2025 for the year ended March 31, 2026.
Who is the principal officer of RESERVE OFFICERS ASSOCIATION OF THE US DEPARTMENT OF SOUTH CAROLINA?
The 990-N for 2025 names Lyle Watkins.

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