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Nonprofit · EIN 38-3591581

FIRST SALEM CHURCH MINISTRIES INC

Tax-exempt (reinstated) · BATTLE CREEK, MI 49015

Address and contacts

Address (IRS master file)
370 CAPITAL AVE SW, BATTLE CREEK, MI 49015-2551
In care of
% CRAIG TATUM
Mailing address (990-N for 2025)
370 CAPITAL AVE SW, BATTLE CREEK MI 49014
Principal officer (990-N for 2025)
TIMOTHY REESE, 370 CAPITAL AVE SW, BATTLE CREEK MI 49015

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-N on file
2024December 31, 2024May 15, 2025990-N on file
2023December 31, 2023May 15, 2024990-N on file

IRS record

EIN
38-3591581
Tax-exempt status
501(c)(3): Charitable, religious, educational or scientific organization
Foundation status
Publicly supported organization (170(b)(1)(A)(vi))
Donations deductible (Pub 78)
Public charity, 50% deduction limit
Exempt since
2016
Accounting year ends
December
Files
Form 990-N (e-Postcard)
Category (NTEE)
Human services (P20)

Revocation and reinstatement

Exemption revoked
May 15, 2015
Posted by the IRS
August 10, 2015
Reinstated
Effective May 15, 2015

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: TIMOTHY REESE
December 31, 2025≤ $50,000 receipts––e-Postcard
990-N for 2024
Officer: TIMOTHY REESE
December 31, 2024≤ $50,000 receipts––e-Postcard
990-N for 2023
Officer: TIMOTHY REESE
December 31, 2023≤ $50,000 receipts––e-Postcard
990-N for 2022
Officer: TIMOTHY REESE
December 31, 2022≤ $50,000 receipts––e-Postcard
990-N for 2020
Officer: TIMOTHY REESE
December 31, 2020≤ $50,000 receipts––e-Postcard
990-N for 2019
Officer: TIMOTHY REESE
December 31, 2019≤ $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 38-3591581).

Questions about FIRST SALEM CHURCH MINISTRIES INC

What is the EIN of FIRST SALEM CHURCH MINISTRIES INC?
The employer identification number (EIN) of FIRST SALEM CHURCH MINISTRIES INC is 38-3591581.
Is FIRST SALEM CHURCH MINISTRIES INC tax-exempt?
Yes. The IRS revoked its exemption on May 15, 2015 and reinstated it effective May 15, 2015.
Are donations to FIRST SALEM CHURCH MINISTRIES INC tax-deductible?
Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
Which annual return does FIRST SALEM CHURCH MINISTRIES INC file?
Form 990-N (e-Postcard). Gross receipts normally $50,000 or less.
When is the next return of FIRST SALEM CHURCH MINISTRIES INC 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 FIRST SALEM CHURCH MINISTRIES INC last file with the IRS?
The latest return in the IRS public files is the 990-N for 2025 for the year ended December 31, 2025.
Who is the principal officer of FIRST SALEM CHURCH MINISTRIES INC?
The 990-N for 2025 names TIMOTHY REESE.

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