Nonprofit · EIN 38-3458609
MICHIGAN SPIRITS ASSOCIATION
Tax-exempt · LANSING, MI 48933
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $171,508 | $192,558 | -$21,050 | $250,149 | $0 | $250,149 |
| December 31, 2024 | 990 | $188,584 | $184,881 | $3,703 | $271,199 | $0 | $271,199 |
| December 31, 2023 | 990 | $183,531 | $173,181 | $10,350 | $267,496 | $0 | $267,496 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $0
- Program service revenue
- $166,024
- Investment income
- $5,484
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $0
- Salaries, compensation and benefits (total)
- $0
- Professional fundraising fees
- $0
- Accounting fees
- $1,325
- Program services (functional)
- $192,558
Balance sheet and other
- Total assets, start of year
- $271,199
- Total assets, end of year
- $250,149
- Total liabilities, end of year
- $0
- Net assets, end of year
- $250,149
- Net assets without donor restrictions
- $250,149
- Gross receipts
- $171,508
- Employees
- 0
- Volunteers
- 15
- Year formed
- 1967
- State of legal domicile
- MI
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 |
|---|---|---|---|
| SAM AWDISH | PRESIDENT Trustee or director | – | $0 |
| JACQUELINE BIRKHOLZ | ALTERNATE DI Trustee or director | – | $0 |
| JOE CEKOLA | DIRECTOR Trustee or director | – | $0 |
| JACLYN DRISCOLL | DIRECTOR Trustee or director | – | $0 |
| LISA HERBERT | SECRETARY Trustee or director, Officer | – | $0 |
| TONY MITCHELL | EXECUTIVE DI Trustee or director | – | $0 |
| JAMES MORAN | VICE PRESIDE Trustee or director, Officer | – | $0 |
| COSTA MORATAKIS | DIRECTOR Trustee or director | – | $0 |
| BRIAN PIZZUTI | TREASURER Trustee or director, Officer | – | $0 |
| JARED RAPP | ALTERNATE DI Trustee or director | – | $0 |
| BRETT SCHUCK | ALTERNATE DI Trustee or director | – | $0 |
| JESSICA SMITH | ALTERNATE DI Trustee or director | – | $0 |
| JAMIE WRIGHT | DIRECTOR Trustee or director | – | $0 |
| GEORGE ZRINYI | ALTERNATE DI Trustee or director | – | $0 |
990 for the year ended December 31, 2024: 14 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| SAM AWDISH | VICE PRESIDE Trustee or director, Officer | – | $0 |
| JACQUELINE BIRKHOLZ | ALTERNATE DI Trustee or director | – | $0 |
| JOE CEKOLA | DIRECTOR Trustee or director | – | $0 |
| CONRAD HAREMZA | IMMEDIATE PA Trustee or director, Officer | – | $0 |
| LISA HEBERT | DIRECTOR Trustee or director | – | $0 |
| TONY MITCHELL | SECRETARY Trustee or director, Officer | – | $0 |
| JIM MORAN | DIRECTOR Trustee or director | – | $0 |
| BRIAN PIZZUTI | TREASURER Trustee or director, Officer | – | $0 |
| JARED RAPP | ALTERNATE DI Trustee or director | – | $0 |
| BRETT SCHUCK | ALTERNATE DI Trustee or director | – | $0 |
| JESSICA SMITH | ALTERNATE DI Trustee or director | – | $0 |
| KEVIN WOOD | PRESIDENT Trustee or director | – | $0 |
| JAMIE WRIGHT | DIRECTOR Trustee or director | – | $0 |
| GEORGE ZRINYI | ALTERNATE DI Trustee or director | – | $0 |
990 for the year ended December 31, 2023: 14 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| SAM AWDISH | VICE PRESIDE Trustee or director, Officer | – | $0 |
| JACQUELINE BIRKHOLZ | ALTERNATE DI Trustee or director | – | $0 |
| JOE CEKOLA | DIRECTOR Trustee or director | – | $0 |
| CONRAD HAREMZA | IMMEDIATE PA Trustee or director, Officer | – | $0 |
| LISA HEBERT | DIRECTOR Trustee or director | – | $0 |
| TONY MITCHELL | SECRETARY Trustee or director, Officer | – | $0 |
| JIM MORAN | DIRECTOR Trustee or director | – | $0 |
| BRIAN PIZZUTI | TREASURER Trustee or director, Officer | – | $0 |
| JARED RAPP | ALTERNATE DI Trustee or director | – | $0 |
| BRETT SCHUCK | ALTERNATE DI Trustee or director | – | $0 |
| JESSICA SMITH | ALTERNATE DI Trustee or director | – | $0 |
| KEVIN WOOD | PRESIDENT Trustee or director | – | $0 |
| JAMIE WRIGHT | DIRECTOR Trustee or director | – | $0 |
| GEORGE ZRINYI | ALTERNATE DI Trustee or director | – | $0 |
Address and contacts
- Address (IRS master file)
- 110 W MICHIGAN AVE STE 500, LANSING, MI 48933-1368
- In care of
- % ROBERT M GILLIGAN
- Principal officer (990 for 2025)
- BRIAN PIZZUTI, 17550 ALLEN ROAD, BROWNSTOWN, MI 48193
- Signed the 990
- BRIAN PIZZUTI, TREASURER
- Phone
- (734) 530-6434
- Return prepared by
- BULTYNCK & CO PLLC
Mission
THE MICHIGAN SPIRITS ASSOCIATION IS CRAFTED FOR THE PURPOSE OF COOPERATING WITH FEDERAL AND STATE AUTHORITIES IN THE PROMOTION OF PROPER DISTRIBUTION SYSTEMS AND OBSERVANCE OF LAWS RELATIVE TO MANUFACTURE AND SALE OF ALCOHOLIC BEVERAGES THROUGHOUT THE STATE OF MICHIGAN AND TO WORK TOWARDS THE ESTABLISHMENT OF SOUND ADMINISTRATIVE AND REGULATORY STANDARDS AS A MATTER OF PUBLIC POLICY, IN COMPLIANCE THE TAFT-HARTLEY ACT.
Program accomplishments
- THE MICHIGAN SPIRITS ASSOCIATION IS CRAFTED FOR THE PURPOSE OF COOPERATING WITH FEDERAL AND STATE AUTHORITIES IN THE PROMOTION OF PROPER DISTRIBUTION SYSTEMS AND OBSERVANCE OF LAWS RELATIVE TO MANUFACTURE AND SALE OF ALCOHOLIC BEVERAGES THROUGHOUT THE STATE OF MICHIGAN AND TO WORK TOWARDS THE ESTABLISHMENT OF SOUND ADMINISTRATIVE AND REGULATORY STANDARDS AS A MATTER OF PUBLIC POLICY, IN COMPLIANCE WITH THE TAFT-HARTLEY ACT.
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
- 38-3458609
- Tax-exempt status
- 501(c)(6): Business league or chamber of commerce
- Donations deductible
- No
- Exempt since
- 1999
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Community improvement and capacity building (S40)
- Assets (IRS master file)
- $250,149
- Income (IRS master file)
- $171,508
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $171,508 | $192,558 | $250,149 | XML |
| 990 | December 2024 | $188,584 | $184,881 | $271,199 | XML |
| 990 | December 2023 | $183,531 | $173,181 | $267,496 | XML |
| 990 | December 2022 | $201,976 | $163,285 | $257,146 | 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 38-3458609).
Questions about MICHIGAN SPIRITS ASSOCIATION
- What is the EIN of MICHIGAN SPIRITS ASSOCIATION?
- The employer identification number (EIN) of MICHIGAN SPIRITS ASSOCIATION is 38-3458609.
- Is MICHIGAN SPIRITS ASSOCIATION tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(6) since 1999.
- Are donations to MICHIGAN SPIRITS ASSOCIATION tax-deductible?
- No. The IRS master file says contributions to it are not deductible.
- Which annual return does MICHIGAN SPIRITS ASSOCIATION 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 MICHIGAN SPIRITS ASSOCIATION 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 SPIRITS ASSOCIATION 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 MICHIGAN SPIRITS ASSOCIATION?
- The 990 for the year ended December 31, 2025 names BRIAN PIZZUTI.
- Who are the officers and directors of MICHIGAN SPIRITS ASSOCIATION?
- The 990 for the year ended December 31, 2025 lists 14 people; 0 received compensation from the organization.
- How much revenue does MICHIGAN SPIRITS ASSOCIATION have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $171,508, expenses of $192,558 and total assets of $250,149 at year end.
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All nonprofits in LANSING · Michigan · Community improvement and capacity building