Nonprofit · EIN 57-0251155
SOUTHERN MUTUAL CHURCH INSURANCE COMPANY
Tax-exempt · COLUMBIA, SC 29290
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $71,997,103 | $70,635,579 | $1,361,524 | $81,088,132 | $54,073,007 | $27,015,125 |
| December 31, 2024 | 990 | $80,252,881 | $96,194,877 | -$15,941,996 | $82,986,444 | $58,196,579 | $24,789,865 |
| December 31, 2023 | 990 | $73,780,868 | $87,585,073 | -$13,804,205 | $84,287,816 | $49,157,892 | $35,129,924 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $0
- Program service revenue
- $70,546,902
- Investment income
- $1,341,681
- Net rental income
- $60,925
- Net gain from sales of assets
- -$354,437
- Other revenue
- $108,520
Expenses
- Grants and similar amounts paid
- $0
- Compensation of officers, directors and key employees
- $1,196,574
- Other salaries and wages
- $4,033,472
- Salaries, compensation and benefits (total)
- $7,209,697
- Professional fundraising fees
- $0
- Legal fees
- $10,413
- Accounting fees
- $33,213
- Occupancy
- $207,141
- Travel
- $469,188
- Depreciation
- $111,304
- Program services (functional)
- $70,635,579
Balance sheet and other
- Total assets, start of year
- $82,986,444
- Total assets, end of year
- $81,088,132
- Total liabilities, end of year
- $54,073,007
- Net assets, end of year
- $27,015,125
- Land, buildings and equipment
- $532,910
- Publicly traded securities
- $47,649,315
- Gross receipts
- $77,851,923
- Employees
- 62
- Year formed
- 1928
- 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 | Other / benefits |
|---|---|---|---|---|
| ROBERT A BATES | PRESIDENT/CE Trustee or director, Officer | 32.5 | $401,290 | $46,492 |
| MARK M KESSER | COO Officer | 32.5 | $182,186 | $18,586 |
| RONALD E HEAD | CFO Officer | 32.5 | $177,766 | $19,070 |
| DAVID F KARNS | EXECUTIVE VI Officer | 32.5 | $176,471 | $18,586 |
| PHILLIP R FRAZIER | VICE PRESIDE Highest-paid employee | 32.5 | $148,741 | $14,883 |
| MATTHEW M QUINTON | VICE PRESIDE Officer | 32.5 | $133,161 | $12,764 |
| ROBERT E VORE | IT SUPPORT S Highest-paid employee | 32.5 | $124,611 | $12,481 |
| MIKE BRITTON | LOSS CONTROL Highest-paid employee | 32.5 | $109,373 | $10,751 |
| ROBERT E SCARBOROUGH | DIRECTOR Trustee or director | 1 | $17,650 | $0 |
| WANDA L SYLVESTER | DIRECTOR Trustee or director | 1 | $13,650 | $0 |
| LELAND G ROLLINS III | DIRECTOR Trustee or director | 1 | $13,400 | $0 |
| DAVID J CHARPIA | DIRECTOR Trustee or director | 1 | $12,200 | $0 |
| JACKIE G JENKINS | DIRECTOR Trustee or director | 1 | $12,200 | $0 |
| THOMAS C ALEXANDER | DIRECTOR Trustee or director | 1 | $11,400 | $0 |
| ELIZABETH L BRABHAM | DIRECTOR Trustee or director | 1 | $11,400 | $0 |
3 more people on this return
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| THOMAS F CORDRAY | DIRECTOR Trustee or director | 1 | $11,400 |
| WILLIAM M MYERS | DIRECTOR Trustee or director | 1 | $11,400 |
| WHITTAKER V MIDDLETON | DIRECTOR Trustee or director | 1 | $11,000 |
990 for the year ended December 31, 2024: 17 people
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| ROBERT A BATES | PRESIDENT/CE Trustee or director, Officer | 32.5 | $391,101 | $55,405 |
| PHILLIP R FRAZIER | VICE PRESIDE Officer | 32.5 | $194,137 | $19,032 |
| DAVID F KARNS | EXECUTIVE VI Officer | 32.5 | $172,518 | $17,322 |
| MARK M KESSER | COO Officer | 32.5 | $168,640 | $16,797 |
| MATTHEW M QUINTON | VICE PRESIDE Officer | 32.5 | $115,720 | $11,118 |
| RONALD E HEAD | CFO Officer | 32.5 | $55,284 | $0 |
| THOMAS G EARLE | DIRECTOR Trustee or director | 1 | $18,450 | $0 |
| ROBERT E SCARBOROUGH | DIRECTOR Trustee or director | 1 | $14,450 | $0 |
| WANDA L SYLVESTER | DIRECTOR Trustee or director | 1 | $14,200 | $0 |
| ELIZABETH L BRABHAM | DIRECTOR Trustee or director | 1 | $12,600 | $0 |
| WILLIAM M MYERS | DIRECTOR Trustee or director | 1 | $12,600 | $0 |
| THOMAS C ALEXANDER | DIRECTOR Trustee or director | 1 | $11,400 | $0 |
| DAVID J CHARPIA | DIRECTOR Trustee or director | 1 | $11,400 | $0 |
| THOMAS F CORDRAY | DIRECTOR Trustee or director | 1 | $11,400 | $0 |
| JACKIE G JENKINS | DIRECTOR Trustee or director | 1 | $11,400 | $0 |
| WHITTAKER V MIDDLETON | DIRECTOR Trustee or director | 1 | $11,400 | $0 |
| LELAND G ROLLINS III | DIRECTOR Trustee or director | 1 | $11,400 | $0 |
990 for the year ended December 31, 2023: 15 people
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| ROBERT A BATES | PRESIDENT/CE Trustee or director, Officer | 32.5 | $378,208 | $48,332 |
| PHILLIP R FRAZIER | CFO Officer | 32.5 | $200,600 | $20,030 |
| DAVID F KARNS | VICE PRESIDE Officer | 32.5 | $164,810 | $16,415 |
| MARK M KESSER | VICE PRESIDE Officer | 32.5 | $157,390 | $15,461 |
| THOMAS G EARLE | DIRECTOR Trustee or director | 1 | $18,850 | $0 |
| ROBERT E SCARBOROUGH | DIRECTOR Trustee or director | 1 | $14,850 | $0 |
| WHITTAKER V MIDDLETON | DIRECTOR Trustee or director | 1 | $12,600 | $0 |
| WANDA L SYLVESTER | DIRECTOR Trustee or director | 1 | $12,500 | $0 |
| LELAND G ROLLINS III | DIRECTOR Trustee or director | 1 | $12,200 | $0 |
| THOMAS F CORDRAY | DIRECTOR Trustee or director | 1 | $11,800 | $0 |
| THOMAS C ALEXANDER | DIRECTOR Trustee or director | 1 | $11,400 | $0 |
| ELIZABETH L BRABHAM | DIRECTOR Trustee or director | 1 | $11,400 | $0 |
| DAVID J CHARPIA | DIRECTOR Trustee or director | 1 | $11,400 | $0 |
| JACKIE G JENKINS | DIRECTOR Trustee or director | 1 | $11,400 | $0 |
| WILLIAM M MYERS | DIRECTOR Trustee or director | 1 | $11,400 | $0 |
Address and contacts
- Address (IRS master file)
- PO BOX 9346, COLUMBIA, SC 29290-0346
- Principal officer (990 for 2025)
- ROBERT A BATES, 201 GREENLAWN DRIVE, COLUMBIA, SC 29209
- Signed the 990
- RONALD E HEAD, CFO
- Phone
- (803) 776-9365
- Website
- WWW.SMCINS.COM
- Return prepared by
- SCOTT AND COMPANY LLC
Mission
TO BENEFIT THE SOCIAL WELFARE OF COMMUNITIES BY PROVIDING NECESSARY SERVICES, INCLUDING MANAGEMENT AND FACILITIES, FOR THE SOLE AND EXCLUSIVE BENEFIT OF MEMBER CHURCHES TO PROTECT THEIR PROPERTY AGAINST LOSS BY FIRE, LIGHTNING, WINDSTORM, ARSON AND LIABILITY AT THE LOWEST FEASIBLE COST. TO PROMOTE SAFETY CONSCIOUSNESS THROUGH LOSS CONTROL, INSPECTION SERVICES AND POLICYHOLDER EDUCATION IN ORDER TO MINIMIZE LOSSES. TO PROVIDE FINANCIAL ASSISTANCE WITH MEMBER-CHURCH MORTGAGE LOANS AT LOWER THAN PREVAILING INTEREST RATES AND BETTER TERMS.
Program accomplishments
- GROSS DIRECT INSURANCE PREMIUM FROM MEMBER CHURCHES = 70,186,219 MEMBER CHURCHES INSURED AT 12/31/2025 = 9,866 POLICIES IN FORCE = 16,846 THE PRIMARY FUNCTION OF SMCIC IS TO PROVIDE INSURANCE PROTECTION FOR ITS MEMBER CHURCHES AT THE LOWEST COST POSSIBLE BY REDUCED RATES AND OTHER METHODS PERMISSIBLE BY LAW.Expenses $70,581,726 · revenue $70,312,206
- LOW INTEREST RATE LOANS TO MEMBER CHURCHES. TOTAL LOANS OUTSTANDING AT 12/31/25 = 664,961 LOANS ARE MADE FROM AVAILABLE SURPLUS.Expenses $47,561 · revenue $45,523
- MISCELLANEOUS POLICIES PROVIDED AS A SERVICE TO MEMBERS. THIS TYPE OF POLICY IS NOT AVAILABLE THROUGH THE COMPANY. SMCIC CANNOT ALWAYS PROVIDE PROTECTION DIRECTLY FOR MEMBERS' NEEDS AND WILL ARRANGE OUTSIDE CONTRACTS.Expenses $6,292 · revenue $23,704
- MINIMAL SERVICE FEES RELATED TO PREMIUM PAYMENT PLANS. REVENUE RECOGNIZED AS PROGRAM SERVICE REVENUE IN PART VIII WITH NO ASSOCIATED ALLOCATED EXPENSES. THE COMPANY ALSO PROVIDES AN ANNUAL INSPECTION PROGRAM AND SAFETY INSTRUCTIONS FOR EACH MEMBER CHURCH AS A SERVICE TO HELP MITIGATE LOSSES AND PROTECT PROPERTY AND PEOPLE. THIS IS A FREE SERVICE AND NO ASSOCIATED REVENUE OR EXPENSES HAVE BEEN ALLOCATED. THE COMPANY PROVIDES EDUCATIONAL WORKSHOPS AND TRAINING PROGRAMS AS A SERVICE TO HELP MITIGATE LOSSES AND PROTECT PROPERTY AND PEOPLE. THIS A FREE SERVICE AND NO ASSOCIATED REVENUE OR EXPENSES HAVE BEEN ALLOCATED. EXPENSES 0. INCLUDING GRANTS OF 0. REVENUE 165,469.revenue $165,469
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
- 57-0251155
- Tax-exempt status
- 501(c)(4): Social welfare organization
- Donations deductible
- No
- Exempt since
- 1983
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Mutual and membership benefit (Y20Z)
- Assets (IRS master file)
- $81,088,132
- Income (IRS master file)
- $77,851,923
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $71,997,103 | $70,635,579 | $81,088,132 | IRS |
| 990 | December 2024 | $80,252,881 | $96,194,877 | $82,986,444 | IRS |
| 990 | December 2023 | $73,780,868 | $87,585,073 | $84,287,816 | XML |
| 990 | December 2022 | $67,035,993 | $67,871,296 | $93,023,190 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | IRS |
| 990 | December 2019 | – | – | – | IRS |
| 990 | 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 57-0251155).
Questions about SOUTHERN MUTUAL CHURCH INSURANCE COMPANY
- What is the EIN of SOUTHERN MUTUAL CHURCH INSURANCE COMPANY?
- The employer identification number (EIN) of SOUTHERN MUTUAL CHURCH INSURANCE COMPANY is 57-0251155.
- Is SOUTHERN MUTUAL CHURCH INSURANCE COMPANY tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(4) since 1983.
- Are donations to SOUTHERN MUTUAL CHURCH INSURANCE COMPANY tax-deductible?
- No. The IRS master file says contributions to it are not deductible.
- Which annual return does SOUTHERN MUTUAL CHURCH INSURANCE COMPANY 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 SOUTHERN MUTUAL CHURCH INSURANCE COMPANY 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 MUTUAL CHURCH INSURANCE COMPANY 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 MUTUAL CHURCH INSURANCE COMPANY?
- The 990 for the year ended December 31, 2025 names ROBERT A BATES.
- Who are the officers and directors of SOUTHERN MUTUAL CHURCH INSURANCE COMPANY?
- The 990 for the year ended December 31, 2025 lists 18 people; 18 received compensation from the organization, the highest $401,290 (ROBERT A BATES, PRESIDENT/CE).
- How much revenue does SOUTHERN MUTUAL CHURCH INSURANCE COMPANY have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $71,997,103, expenses of $70,635,579 and total assets of $81,088,132 at year end.
Other nonprofits in COLUMBIA
- AGFIRST-FCBT EMPLOYEE WELFARE BENEFIT TR EIN 76-6094055 · last filed 990 for 2024
- SOUTH CAROLINA MEDICAL ASSOCIATION MEMBERS INSURANCE TRUST EIN 91-1839164 · last filed 990 for 2025
- SOUTH CAROLINA DENTAL ASSOCIATION GROUP INS TR EIN 81-6916597 · last filed 990 for 2025
- SC MANUFACTURERS ALLIANCE GROUP INS TR EIN 84-6406275 · last filed 990 for 2025
- HOME BUILDERS ASSOCIATION OF SOUTH CAROLINA GROUP TRUST INSURANCE EIN 84-6513736 · last filed 990 for 2025
- SOUTH CAROLINA TRUCKING ASSOCIATION INC GROUP INSURANCE TRUST EIN 81-4671151 · last filed 990 for 2025
- TOGETHER SC GROUP INS TR EIN 87-6797705 · last filed 990 for 2025
- SOUTH CAROLINA MEDICAL ASSOCIATION EIN 57-0248750 · last filed 990 for 2025
All nonprofits in COLUMBIA · South Carolina · Mutual and membership benefit