Nonprofit · EIN 81-4755690
FIRST AMENDMENT LAWYERS ASSOCIATION
Tax-exempt · LANSING, MI 48906
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2024 | 990 | $14,320 | $10,238 | $4,082 | $10,061 | $0 | $10,061 |
Financial details: 990 for the year ended December 31, 2024
Revenue
- Contributions, gifts and grants
- $14,320
- Membership dues
- $14,320
- Program service revenue
- $0
- Investment income
- $0
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $0
- Salaries, compensation and benefits (total)
- $0
- Professional fundraising fees
- $0
- Accounting fees
- $1,611
Balance sheet and other
- Total assets, start of year
- $5,979
- Total assets, end of year
- $10,061
- Total liabilities, end of year
- $0
- Net assets, end of year
- $10,061
- Gross receipts
- $14,320
- Employees
- 0
- Year formed
- 2012
- State of legal domicile
- IL
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, 2024, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| KRISTA LEE BAUGHMAN | DIRECTOR Trustee or director | – | $0 |
| ANDREW CONTIGULA | SECRETARY/DI Trustee or director, Officer | – | $0 |
| BARRY COVERT | CHAIRMAN/DIR Trustee or director, Officer | – | $0 |
| GARY S EDINGER | DIRECTOR Trustee or director | – | $0 |
| ALLAN B GELBARD | NATIONAL CHA Trustee or director, Officer | – | $0 |
| ZACHARY GREENBERG | VP/DIRECTOR Trustee or director, Officer | – | $0 |
| PAUL CAMBRIA JR | DIRECTOR Trustee or director | – | $0 |
| LUKE CHARLES LIROT | DIRECTOR Trustee or director | – | $0 |
| RONALD LONDON | DIRECTOR Trustee or director | – | $0 |
| EDWARD RUDOFSKY | TREASURER/DI Trustee or director, Officer | – | $0 |
| BRADLEY SHAFER | DIRECTOR Trustee or director | – | $0 |
| LOUIS SIRKIN | DIRECTOR Trustee or director | – | $0 |
| D GILL SPERLEIN | PRESIDENT/DI Trustee or director, Officer | 0 | $0 |
| ZACHARY YOUNGSMA | DIRECTOR Trustee or director | – | $0 |
Address and contacts
- Address (IRS master file)
- 3800 CAPITAL CITY BLVD STE 2, LANSING, MI 48906-2177
- In care of
- % BRADLEY SHAFER
- Principal officer (990 for 2024)
- D GILL SPERLEIN
- Signed the 990
- D GILL SPERLEIN, PRESIDENT/DIRECTOR
- Phone
- (517) 886-6560
- Return prepared by
- SHINDEL ROCK & ASSOCIATES PC
Mission
TO PROTECT, PRESERVE AND ADVANCE THE FREEDOMS PROTECTED BY THE FREE SPEECH, FREE PRESS, AND FREE ASSEMBLY/PETITION CLAUSES OF THE FIRST AMENDMENT.
Program accomplishments
- PLANNING AND PRESENTATION OF SEMI-ANNUAL CONTINUING LEGAL EDUCATION CONFERENCES.
- SUBMITTING BRIEFS AS AMICUS CURIAE IN CASES INVOLVING FREE EXPRESSION RIGHTS AND MAINTENANCE OF A MEMBERSHIP LIST THROUGH WHICH MEMBERS CAN SEEK AND/OR OFFER REFERRALS, SHARE EXPERTISE, DEVELOPMENTS, AND ADVICE.
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 year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | December 31, 2025 | May 15, 2026 | Not on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990 on file |
| 2023 | December 31, 2023 | May 15, 2024 | Check at the IRS |
IRS record
- EIN
- 81-4755690
- Tax-exempt status
- 501(c)(6): Business league or chamber of commerce
- Donations deductible
- No
- Exempt since
- 2025
- Accounting year ends
- December
- Files
- Form 990-N (e-Postcard)
- Category (NTEE)
- Crime and legal-related (I03)
- Assets (IRS master file)
- $10,061
- Income (IRS master file)
- $14,320
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2024 | $14,320 | $10,238 | $10,061 | 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 81-4755690).
Questions about FIRST AMENDMENT LAWYERS ASSOCIATION
- What is the EIN of FIRST AMENDMENT LAWYERS ASSOCIATION?
- The employer identification number (EIN) of FIRST AMENDMENT LAWYERS ASSOCIATION is 81-4755690.
- Is FIRST AMENDMENT LAWYERS ASSOCIATION tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(6) since 2025.
- Are donations to FIRST AMENDMENT LAWYERS ASSOCIATION tax-deductible?
- No. The IRS master file says contributions to it are not deductible.
- Which annual return does FIRST AMENDMENT LAWYERS ASSOCIATION file?
- Form 990-N (e-Postcard). Gross receipts normally $50,000 or less.
- When is the next return of FIRST AMENDMENT LAWYERS ASSOCIATION due?
- The return for tax year 2025 (the year ending December 31, 2025) is due May 15, 2026. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did FIRST AMENDMENT LAWYERS ASSOCIATION last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended December 2024.
- Who is the principal officer of FIRST AMENDMENT LAWYERS ASSOCIATION?
- The 990 for the year ended December 31, 2024 names D GILL SPERLEIN.
- Who are the officers and directors of FIRST AMENDMENT LAWYERS ASSOCIATION?
- The 990 for the year ended December 31, 2024 lists 14 people; 0 received compensation from the organization.
- How much revenue does FIRST AMENDMENT LAWYERS ASSOCIATION have?
- On its 990 for the year ended December 31, 2024 it reported revenue of $14,320, expenses of $10,238 and total assets of $10,061 at year end.
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