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IRS-authorized e-file provider · not the IRS

Nonprofit · EIN 35-2438102

MICHIGAN ASSOCIATION OF OWI ATTORNEYS

Tax-exempt · LANSING, MI 48906

Financials

$28K$27K2023$15K$16K2024$36K$29K2025
Revenue Expenses · by fiscal year end
Financials of MICHIGAN ASSOCIATION OF OWI ATTORNEYS by year, from its e-filed returns
Year endedFormRevenueExpensesNet incomeTotal assetsLiabilitiesNet assets
December 31, 2025990-EZ$36,325$29,057$7,268$8,804$0$8,804
December 31, 2024990-EZ$15,488$16,261-$773$1,536$0$1,536
December 31, 2023990-EZ$27,941$27,315$626$2,309–$2,309
Financial details: 990-EZ for the year ended December 31, 2025

Revenue

Membership dues
$9,470
Program service revenue
$26,855

Expenses

Compensation of officers, directors and key employees
$0
Professional fees and payments to contractors
$11,825
Occupancy
$170
Other expenses
$17,062

Balance sheet and other

Total assets, start of year
$1,536
Total assets, end of year
$8,804
Total liabilities, end of year
$0
Net assets, end of year
$8,804
Cash, savings and investments
$8,804
Gross receipts
$36,325

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.

NameTitleHours / weekCompensation
Michael J BoylePresident1$0
Jeffery S CramptonTreasurer1$0
Tiffany DeBruinBoard member0.5$0
Edward SternishaBoard member0.5$0
Donald SmithBoard member0.5$0
David RudoiBoard member0.5$0
990-EZ for the year ended December 31, 2024: 6 people
NameTitleHours / weekCompensation
Michael J BoylePresident1$0
Jeffery S CramptonTreasurer1$0
Tiffany DeBruinBoard member0.5$0
Edward SternishaBoard member0.5$0
Donald SmithBoard member0.5$0
David RudoiBoard member0.5$0
990-EZ for the year ended December 31, 2023: 6 people
NameTitleHours / weekCompensation
BARTON MORRISPRESIDENT1$0
MICHAEL J BOYLEVICE PRESIDE1$0
JEFFERY CRAMPTONTREASURER1$0
MATTHEW ABDOBOARD MEMBER0.5$0
AIDA SPAHICBOARD MEMBER0.5$0
DAVID RUDOIBOARD MEMBER0.5$0

Address and contacts

Address (IRS master file)
1207 TURNER STREET, LANSING, MI 48906-4376
In care of
% JEFFERY S CRAMPTON
Signed the 990-EZ
JEFFERY S CRAMPTON, Treasurer
Return prepared by
DeHoek & Company PLLC

Mission

See Schedule O

990-EZ for the year ended December 31, 2025

Program accomplishments

  • To assist with understanding Constitutional principles, science and trial skills for effective advocacy of those charged with violating Michigan drugged and drunk driving laws.

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 yearYear endedDueIRS public records
2025December 31, 2025May 15, 2026990-EZ on file
2024December 31, 2024May 15, 2025990-EZ on file
2023December 31, 2023May 15, 2024990-EZ on file

File the 2026 990-N for MICHIGAN ASSOCIATION OF OWI ATTORNEYS

Due May 17, 2027 · e-filed with the IRS by 990.tax, an IRS-authorized e-file provider

IRS record

EIN
35-2438102
Tax-exempt status
501(c)(3): Charitable, religious, educational or scientific organization
Foundation status
Publicly supported organization (509(a)(2))
Donations deductible (Pub 78)
Public charity, 50% deduction limit
Exempt since
2013
Accounting year ends
December
Files
Form 990-N (e-Postcard)
Assets (IRS master file)
$8,804
Income (IRS master file)
$36,325

Filing history

FormYear endedRevenueExpensesAssetsReturn
990-EZDecember 2025$36,325$29,057$8,804XML
990-EZDecember 2024$15,488$16,261$1,536XML
990-EZDecember 2023$27,941$27,315$2,309XML
990-EZDecember 2022–––IRS
990-EZDecember 2021–––IRS
990December 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 35-2438102).

Questions about MICHIGAN ASSOCIATION OF OWI ATTORNEYS

What is the EIN of MICHIGAN ASSOCIATION OF OWI ATTORNEYS?
The employer identification number (EIN) of MICHIGAN ASSOCIATION OF OWI ATTORNEYS is 35-2438102.
Is MICHIGAN ASSOCIATION OF OWI ATTORNEYS tax-exempt?
Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2013.
Are donations to MICHIGAN ASSOCIATION OF OWI ATTORNEYS tax-deductible?
Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
Which annual return does MICHIGAN ASSOCIATION OF OWI ATTORNEYS file?
Form 990-N (e-Postcard). Gross receipts normally $50,000 or less.
When is the next return of MICHIGAN ASSOCIATION OF OWI ATTORNEYS 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 MICHIGAN ASSOCIATION OF OWI ATTORNEYS 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 MICHIGAN ASSOCIATION OF OWI ATTORNEYS?
The 990-EZ for the year ended December 31, 2025 lists 6 people; 0 received compensation from the organization.
How much revenue does MICHIGAN ASSOCIATION OF OWI ATTORNEYS have?
On its 990-EZ for the year ended December 31, 2025 it reported revenue of $36,325, expenses of $29,057 and total assets of $8,804 at year end.

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