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Michigan Spirits Association

Not tax-deductible

Lansing, MI501(c)(6)Community DevelopmentEIN 38-3458609Revenue $172K in FY2025

On file with the IRS110 W Michigan Ave Ste 500, 48933-1368 · Lansing, MITax-exempt since Jun 1999

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To cooperate 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. To maintain the industry upon a high and ethical basis to the end that IT will command public respect. To work for the prevention of practices within the industry which are contrary to sound public policy. To oppose improper methods and illegitimate practices inimical to the proper conduct of the industry. To work toward the establishment of sound administrative and regulatory standards as a matter of public policy.

100¢ of each $1 spent went to programs.
Run by 13 volunteers.
Mission: Form 990 Part I, line 1 · Programs: Part IX · People: Part I, lines 5–6

Before you give

FY2025 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(6)
not on the IRS revocation list
Looks good: listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Tax-deductible gifts
No
Donations are not tax-deductible
Worth a look: the IRS does not list gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2025
latest Form 990
Looks good: the latest return is for FY2025, 1 tax year back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
5 of 6
filings with a surplus
Average surplus $16K a year · 9% of revenue · last 6 filings
Fine: a surplus in 5 of the last 6 filings.
Pt I · Ln 19 · 6 filings
Spent on programs
100%
of spending
Looks good: 100% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Cash reserves
16 mo
of spending, in cash
Looks good: 15.6 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Liabilities
$0
0% of total assets
Looks good: liabilities are 0% of assets; 50% or less.
Pt X · Ln 26
Independent board members
15
of 15 voting members
Looks good: 15 of 15 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$172K
-9% vs prior year
Spent
$193K
To programs
100%
Net assets
$250K
By yearFY2020–FY2025
Revenue
$172K
FY2025▼ -9%
Tap a bar for its year
Revenue by fiscal year
FY2020$131K
FY2021$131K
FY2022$202K
FY2023$184K
FY2024$189K
FY2025$172K
Expenses
$193K
FY2025▲ +4%
Tap a bar for its year
Expenses by fiscal year
FY2020$78K
FY2021$120K
FY2022$163K
FY2023$173K
FY2024$185K
FY2025$193K
Net assets
$250K
FY2025▼ -8%
Tap a bar for its year
Net assets by fiscal year
FY2020$208K
FY2021$218K
FY2022$257K
FY2023$267K
FY2024$271K
FY2025$250K

From the FY2025 Form 990 · see the original

Form 990 (PDF) Claim

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2025. IRS ruling in Jun 1999.

IRS Pub. 78 · IRS Auto-Revocation List · IRS Business Master File

Where the money goes

100 cents of each dollar spent went to programs.

Program services 100% · $193K

Form 990 Part IX, line 25. Every line is in By the numbers.

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Who runs it and what they're paid

14 people listed on the 990.

Part VII, Section A · reportable compensation
Sam Awdish
President
$0Pt VII · Sec A
$0Pt VII · Sec A
Joe Cekola
Director
$0Pt VII · Sec A
$0Pt VII · Sec A
Lisa Herbert
Secretary
$0Pt VII · Sec A
Tony Mitchell
Executive Di
$0Pt VII · Sec A
James Moran
Vice Preside
$0Pt VII · Sec A
$0Pt VII · Sec A
See Michigan Spirits Association executive salaries →

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Questions the 990 asks

The form asks each of these directly. These are the filed answers.

  • Family or business ties among officersPt VI · Ln 2No
  • Top official's pay set by an independent reviewPt VI · Ln 15aNo

Programs and updates

Ensures responsible alcohol sales and distribution, upholding ethical industry standards and public policy in Michigan.

Questions for Michigan Spirits Association

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Provided by the organization

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1 program · in their own filed words · FY2025
01

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…

Pt IX · col B

By the numbers

The FY2025 990, line by line.

Download 990
from philanthropy.org
1The main four
Money inPt VIII
$172K
Ln 12
Fees for servicesLn 2g$166K
Investment incomeLn 3$5K
Money outPt IX
$193K
Ln 25
Programscol B$193K
Owns and owesPt X
$250K
net assets · Ln 32
Cash and savingsLn 1–2$250K
Total assetsLn 16$250K
LiabilitiesLn 26$0
PeoplePt VI, VII
14
listed · VII A
PaidVII A0
Voting boardVI 1a15
IndependentVI 1b15
2In more detail
Revenue in detailPt VIII
Fees for servicesLn 2g$166K
Investment incomeLn 3$5K
Total revenueLn 12$172K
Assets in detailPt X, end of year
CashLn 1$56K
SavingsLn 2$195K
Cash and savings togetherLn 1–2$250K
Total assetsLn 16$250K
LiabilitiesLn 26$0
Net assetsLn 32$250K
OperationsPt I, VI
EmployeesI 50
VolunteersI 613
Fiscal year endsHeaderDecember
Conflict-of-interest policyVI 12aNo
Whistleblower policyVI 13No
Records policyVI 14No
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY25End FY25
Cash and savingsLn 1–2$271K$250K
Total assetsLn 16$271K$250K
LiabilitiesLn 26$0$0
Net assetsLn 32$271K$250K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Accounting feesLn 11c$1K$1K
Lobbying feesLn 11d$45K$45K
Other fees for servicesLn 11g$33K$33K
Advertising and promotionLn 12$4K$4K
Office expensesLn 13$20$20
Information technologyLn 14$2K$2K
Other expenses (24a–d)Ln 24$107K$107K
All other expensesLn 24e$750$750
Total functional expensesLn 25$193K$193K$0$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest Viewing $172K$193K−$21K$250K 990 PDF
FY2024 $189K$185K$4K$271K 990 PDF
FY2023 $184K$173K$10K$267K 990 PDF
FY2022 $202K$163K$39K$257K 990 PDF
FY2021 $131K$120K$11K$218K 990 PDF
FY2020 $131K$78K$53K$208K 990 PDF

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Schedules filed Part IV

III · Programs I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash
See the full FY2025 990 (6 parts)
Part I · Summary $171,508 revenue, 12 lines filed
I-8 Contributions and grants$0
I-9 Program service revenuePrior year $183,577$166,024
I-10 Investment incomePrior year $5,007$5,484
I-11 Other revenue$0
I-12 Total revenuePrior year $188,584$171,508
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to members$0
I-15 Salaries and benefits$0
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $184,881$192,558
I-18 Total expensesPrior year $184,881$192,558
I-19 Revenue less expensesPrior year $3,703−$21,050
Part VI · Governance 15 of 15 board members independent, 4 to look at
VI-1a Voting members of the governing body15
VI-1b Independent voting members15
VI-12a Written conflict of interest policyNo
VI-13 Written whistleblower policyNo
VI-14 Document retention and destruction policyNo
VI-15a Process for setting top official's payNo
VI-2 Family or business relationship among officers or directorsNo
Part VIII · Statement of revenue $171,508 across 3 lines filed
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $166,024$166,024
VIII-3 Investment incomeExcluded from tax $5,484$5,484
VIII-12 Total revenueRelated to mission $166,024 · Excluded from tax $5,484$171,508
Part IX · Statement of functional expenses $192,558 across 8 lines filed
IX-11c Accounting feesPrograms $1,325$1,325
IX-11d Lobbying feesPrograms $44,577$44,577
IX-11g Other fees for servicesPrograms $33,017$33,017
IX-12 Advertising and promotionPrograms $3,746$3,746
IX-13 Office expensesPrograms $20$20
IX-14 Information technologyPrograms $2,320$2,320
IX-24 Other expenses (24a–d)Programs $106,803$106,803
IX-24e All other expensesPrograms $750$750
IX-25 Total functional expensesPrograms $192,558 · Management $0 · Fundraising $0$192,558
Part X · Balance sheet $250,149 assets, 7 lines filed
X-1 Cash, non-interest-bearingStart of year $82,117$55,583
X-2 Savings and temporary cash investmentsStart of year $189,082$194,566
X-16 Total assetsStart of year $271,199$250,149
X-26 Total liabilitiesStart of year $0$0
X-27 Net assets without donor restrictionsStart of year $271,199$250,149
X-32 Total net assets or fund balancesStart of year $271,199$250,149
X-33 Total liabilities and net assetsStart of year $271,199$250,149
Part XI · Reconciliation of net assets $250,149 net assets at year end
XI-1 Total revenue$171,508
XI-2 Total expenses$192,558
XI-3 Revenue less expenses−$21,050
XI-4 Net assets at start of year$271,199
XI-10 Net assets at end of year$250,149

Form 990 e-file (XML) FY2025 from the IRS · Classification, formation year and address from the IRS Business Master File

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