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SGAUS FOUNDATION INC: Form 990EZ, tax year 2025

View the entire original 990 at ProPublica ↗

Organization
SGAUS FOUNDATION INC (EIN 52-2044140)
Tax period
2025-01-01 to 2025-12-31
Filed
2026-09-07
IRS object ID
202632509349200108
Schema version
2025v4.1
Source
Download XML · Original 990 at ProPublica

Every field in the e-filed return. Faint text is the IRS element name, for citing.

Return header ReturnHeader

FieldValueIRS element (for citing)
Return2026-09-07T08:43:09-07:00ReturnTs
Tax Period End2025-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN621024931PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1NORMAN D ROLLINS ATTORNEYBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line11211 16TH AVENUE SOUTHAddressLine1Txt
CityNASHVILLECityNm
State AbbreviationTNStateAbbreviationCd
ZIP37212ZIPCd
FieldValueIRS element (for citing)
Return Type990EZReturnTypeCd
Tax Period Begin2025-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN522044140EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1SGAUS FOUNDATION INCBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlSGAUBusinessNameControlTxt
Phone6157143436PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line14235 HILLSBORO PIKEAddressLine1Txt
CityNASHVILLECityNm
State AbbreviationTNStateAbbreviationCd
ZIP37215ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonJ THOMAS SMITHPersonNm
Person TitleSECRETARY/TREASURERPersonTitleTxt
Phone6157143436PhoneNum
Signature2026-07-27SignatureDt
Discuss With Paid PreparerYes (true)DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonNORMAN D ROLLINS ATTYPreparerPersonNm
PTINP01223765PTIN
Phone6152545777PhoneNum
Preparation2026-09-07PreparationDt
Self EmployedYes (X)SelfEmployedInd
FieldValueIRS element (for citing)
Tax2025TaxYr

Form 990-EZ IRS990EZ

FieldValueIRS element (for citing)
Method Of Accounting CashYes (X)MethodOfAccountingCashInd
Schedule B Not RequiredYes (X)ScheduleBNotRequiredInd
Website AddressN/AWebsiteAddressTxt
Organization501c3Yes (X)Organization501c3Ind
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Gross Receipts$11,564GrossReceiptsAmt
Info In Schedule O Part IYes (X)InfoInScheduleOPartIInd
Contributions Gifts Grants Etc$0ContributionsGiftsGrantsEtcAmt
Program Service Revenue$0ProgramServiceRevenueAmt
Membership Dues$0MembershipDuesAmt
Investment Income$0InvestmentIncomeAmt
Cost Or Other Basis Expense Sale$0CostOrOtherBasisExpenseSaleAmt
Gain Or Loss From Sale Of Assets$0GainOrLossFromSaleOfAssetsAmt
Fundraising Gross Income$0FundraisingGrossIncomeAmt
Special Events Direct Expenses$0SpecialEventsDirectExpensesAmt
Special Events Net Income Loss$0SpecialEventsNetIncomeLossAmt
Cost Of Goods Sold$0CostOfGoodsSoldAmt
Gross Profit Loss Sls Of Invntry$0GrossProfitLossSlsOfInvntryAmt
Other Revenue Total$11,564OtherRevenueTotalAmt
Total Revenue$11,564TotalRevenueAmt
Grants And Similar Amounts Paid$4,939GrantsAndSimilarAmountsPaidAmt
Other Expenses Total$2,912OtherExpensesTotalAmt
Total Expenses$7,851TotalExpensesAmt
Excess Or Deficit For Year$3,713ExcessOrDeficitForYearAmt
Net Assets Or Fund Balances BOY$154,987NetAssetsOrFundBalancesBOYAmt
Other Changes In Net Assets$6,658OtherChangesInNetAssetsAmt
Net Assets Or Fund Balances EOY$165,358NetAssetsOrFundBalancesEOYAmt
Info In Schedule O Part IIYes (X)InfoInScheduleOPartIIInd

Cash Savings And Investments CashSavingsAndInvestmentsGrp

FieldValueIRS element (for citing)
BOY$154,987BOYAmt
EOY$146,358EOYAmt

Other Assets Total Detail OtherAssetsTotalDetail

FieldValueIRS element (for citing)
EOY$19,000EOYAmt

Form990 Total Assets Form990TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$154,987BOYAmt
EOY$165,358EOYAmt

Net Assets Or Fund Balances NetAssetsOrFundBalancesGrp

FieldValueIRS element (for citing)
BOY$154,987BOYAmt
EOY$165,358EOYAmt
FieldValueIRS element (for citing)
Primary Exempt PurposeTO SERVE AS AN EDUCATIONAL & INFORMATIONAL BRANCH OF THE STATE GUARD OF THE US; TO PROMOTE THE ROLE & EFFECTIVENESS OF THE STATE MILITIA; TO FOSTER RELATIONS WITH THE GENERAL PUBLIC AND AGENCIES OF THE GOVERNMENT, AND WITH OTHER ASSOCIATIONS; TO PROFESSIONALISM & UNDERSTANDING AMONG THE MEMBERS.PrimaryExemptPurposeTxt

Program Srvc Accomplishment ProgramSrvcAccomplishmentGrp

FieldValueIRS element (for citing)
Description Program Srvc AccomCHARITABLE GIFTS TO THE STATE GUARD ASSOCIATION OF THE USDescriptionProgramSrvcAccomTxt
Grants And Allocations$4,940GrantsAndAllocationsAmt
Program Service Expenses$4,940ProgramServiceExpensesAmt
FieldValueIRS element (for citing)
Total Program Service Expenses$4,940TotalProgramServiceExpensesAmt

Officer Director Trustee Empl OfficerDirectorTrusteeEmplGrp (3 entries)

TitleTitleTxtAverage Hrs Per Wk Devoted To PosAverageHrsPerWkDevotedToPosRtCompensationCompensationAmtEmployee Benefit ProgramEmployeeBenefitProgramAmtExpense Account Other AllwncExpenseAccountOtherAllwncAmt
MG DOUG HAYHURST
PRESIDENT/DIRECTOR2.00$0$0$0
BGNY DAVID WARAGER
VICE-PRESIDENT/DIRECTOR2.00$0$0$0
COL J THOMAS SMITH
SECRETARY/TREASURER/DIRECTOR2.00$0$0$0
FieldValueIRS element (for citing)
Activities Not Previously RptfalseActivitiesNotPreviouslyRptInd
Chg Made To Orgnzng Doc Not RptfalseChgMadeToOrgnzngDocNotRptInd
Organization Had UBIfalseOrganizationHadUBIInd
Subject To Proxy TaxfalseSubjectToProxyTaxInd
Organization Dissolved EtcfalseOrganizationDissolvedEtcInd
Form1120 Pol FiledfalseForm1120PolFiledInd
Made Loans To From OfficersfalseMadeLoansToFromOfficersInd
Initiation Fees And Cap Contri$0InitiationFeesAndCapContriAmt
Gross Receipts For Public Use$0GrossReceiptsForPublicUseAmt
Engaged In Excess Benefit TransfalseEngagedInExcessBenefitTransInd
Prohibited Tax Shelter TransfalseProhibitedTaxShelterTransInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1KEVEN GUSCHKE TAX ALTERNATIVESBusinessNameLine1Txt

US Address USAddress

FieldValueIRS element (for citing)
Address Line12416 RIDGELAND DRIVEAddressLine1Txt
CityNASHVILLECityNm
State AbbreviationTNStateAbbreviationCd
ZIP37214ZIPCd
FieldValueIRS element (for citing)
Phone6157143436PhoneNum
FieldValueIRS element (for citing)
Foreign Financial AccountfalseForeignFinancialAccountInd
Foreign OfficefalseForeignOfficeInd
Donor Advised FndsfalseDonorAdvisedFndsInd
Operate HospitalfalseOperateHospitalInd
Tanning Services ProvidedfalseTanningServicesProvidedInd
Related Organization Ctrl EntfalseRelatedOrganizationCtrlEntInd
Transaction With Control EntfalseTransactionWithControlEntInd
Political Campaign ActyfalsePoliticalCampaignActyInd
Lobbying ActivitiesfalseLobbyingActivitiesInd
School OperatingfalseSchoolOperatingInd
Trnsfr Exmpt Non Chrtbl Rltd OrgfalseTrnsfrExmptNonChrtblRltdOrgInd
Part VI Of Comp Of Hghst Pd EmplNONEPartVIOfCompOfHghstPdEmplTxt
Part VI Hghst Pd Cntrct Prof SrvcNONEPartVIHghstPdCntrctProfSrvcTxt
Filed Schedule AYes (true)FiledScheduleAInd

Schedule A IRS990ScheduleA

FieldValueIRS element (for citing)
Public Organization170Yes (X)PublicOrganization170Ind
Other Support Sum$0OtherSupportSumAmt

Gifts Grants Contri Rcvd170 GiftsGrantsContriRcvd170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$0CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$0CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$0CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$0CurrentTaxYearMinus1YearAmt
Total$0TotalAmt

Tax Rev Levied Orgnztnl Bnft170 TaxRevLeviedOrgnztnlBnft170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$0CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$0CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$0CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$0CurrentTaxYearMinus1YearAmt
Total$0TotalAmt

Govt Furn Srvc Fclts Vl170 GovtFurnSrvcFcltsVl170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$0CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$0CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$0CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$0CurrentTaxYearMinus1YearAmt
Total$0TotalAmt

Total Calendar Year170 TotalCalendarYear170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$0CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$0CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$0CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$0CurrentTaxYearMinus1YearAmt
Total$0TotalAmt
FieldValueIRS element (for citing)
Substantial Contributors Tot$0SubstantialContributorsTotAmt
Public Support Total170$0PublicSupportTotal170Amt

Gross Investment Income170 GrossInvestmentIncome170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$8,805CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$7,178CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$7,529CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$10,419CurrentTaxYearMinus1YearAmt
Total$33,931TotalAmt

Unrelated Business Net Incm170 UnrelatedBusinessNetIncm170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$0CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$0CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$0CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$0CurrentTaxYearMinus1YearAmt
Total$0TotalAmt

Other Income170 OtherIncome170Grp

FieldValueIRS element (for citing)
Total$0TotalAmt
FieldValueIRS element (for citing)
Total Support$33,931TotalSupportAmt
Public Support CY1700.00000PublicSupportCY170Pct
Public Support PY1700.00000PublicSupportPY170Pct
Private Foundation170Yes (X)PrivateFoundation170Ind
Public Support Total509$0PublicSupportTotal509Amt
Public Support CY5090PublicSupportCY509Pct
Investment Income CY0InvestmentIncomeCYPct

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (15 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
Form 990EZ, Part I, Line 8ORDINARY DIVIDENDS 11064.
Form 990EZ, Part I, Line 8MISCELLANEOUS REVENUE 500.
Form 990EZ, Part I, Line 10CHARITABLE CONTRIBUTION; CASH GIFT; STATE GUARD ASSOCIATION OF THE US INC : PO BOX 2603, MURFREESBORO, TN, 37133; NONE, 4939.
Form 990EZ, Part I, Line 16BROKERAGE MANAGEMENT FEES EXPENSE 1319.
Form 990EZ, Part I, Line 16BUSINESS REGISTRATION EXPENSE 21.
Form 990EZ, Part I, Line 16BANK SERVICE CHARGE EXPENSE 10.
Form 990EZ, Part I, Line 16ACCOUNTING EXPENSE 67.
Form 990EZ, Part I, Line 16LEGAL/PROFESSIONAL FEES EXPENSE 1495.
Form 990EZ, Part II, Line 24THE ENTITY SOLD ASSETS, (SHARES OF STOCK) NEAR THE END OF 2025.
Form 990EZ, Part II, Line 24THE GAIN/LOSS ON THE SALE, AND THE RESULTING CASH INCREASE/DECREASE
Form 990EZ, Part II, Line 24WAS NOT BOOKED. THIS ADJUSTMENT IS TO BRING BOOK BALANCES
Form 990EZ, Part II, Line 24INTO BALANCE WITH TAX BALANCES.
Form 990EZ, Part II, Line 24INVESTMENTS ARE BOOKED AT FAIR MARKET VALUE,
Form 990EZ, Part II, Line 24EXCLUDING COST BASIS.
Form 990EZ, Part II, Line 24NOTE RECEIVABLE SGAUS ASSOCIATION 19000.

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