Nonprofit · EIN 38-6069176
VETERANS OF FOREIGN WARS DEPT OF MICHIGAN
Also known as DIST 11 3651 CHEMICAL CITY, vfw post 3651
Tax-exempt · MIDLAND, MI 48642
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $69,776 | $68,967 | $809 | $605,950 | $0 | $605,950 |
| December 31, 2024 | 990 | $83,431 | $58,548 | $24,883 | $605,141 | $0 | $605,141 |
| December 31, 2023 | 990 | $105,868 | $48,605 | $57,263 | $600,870 | $20,612 | $580,258 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $38,986
- Membership dues
- $857
- Program service revenue
- $0
- Investment income
- $6
- Net income from gaming
- $22,875
- Other revenue
- $30,784
Expenses
- Grants and similar amounts paid
- $4,125
- Compensation of officers, directors and key employees
- $0
- Salaries, compensation and benefits (total)
- $0
- Professional fundraising fees
- $0
- Legal fees
- $70
- Accounting fees
- $600
- Occupancy
- $51,029
- Program services (functional)
- $828
Balance sheet and other
- Total assets, start of year
- $605,141
- Total assets, end of year
- $605,950
- Total liabilities, end of year
- $0
- Net assets, end of year
- $605,950
- Land, buildings and equipment
- $560,337
- Gross receipts
- $176,364
- Employees
- 0
- Year formed
- 1947
- 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 |
|---|---|---|---|
| TIMOTHY C KAMINSKI | COMMANDER Trustee or director, Officer | 4 | $0 |
| JAMES F KAZMIERSKI | SENIOR VICE COMMANDER Trustee or director, Officer | 4 | $0 |
| RICHARD C BROWN | JUNIOR VICE COMMANDER Trustee or director, Officer | 4 | $0 |
| DANIEL J RATELL | QUARTERMASTER Trustee or director, Officer | 8 | $0 |
| JOHN A WILLIAMS | CHAPLAIN Trustee or director, Officer | – | $0 |
| DWANE S MAZE | JUDGE ADVOCATE Trustee or director, Officer | – | $0 |
| THOMAS J COX | SURGEON Trustee or director, Officer | – | $0 |
| ERNEST F BURGESS | TRUSTEE Trustee or director | – | $0 |
| DANIEL J GLUMM | TRUSTEE Trustee or director | – | $0 |
| DALE E YEALEY | TRUSTEE Trustee or director | – | $0 |
| GREGORY E CRAWFORD | ADJUTANT Trustee or director | – | $0 |
| KEVIN A MEYER | SERVICE OFFICER Trustee or director | – | $0 |
990 for the year ended December 31, 2024: 12 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| TIMOTHY C KAMINSKI | COMMANDER Trustee or director, Officer | 4 | $0 |
| JAMES F KAZMIERSKI | SENIOR VICE COMMANDER Trustee or director, Officer | 4 | $0 |
| RICHARD C BROWN | JUNIOR VICE COMMANDER Trustee or director, Officer | 4 | $0 |
| DANIEL J RATELL | QUARTERMASTER Trustee or director, Officer | 8 | $0 |
| TEAL D SAYLOR | CHAPLAIN Trustee or director, Officer | – | $0 |
| DWANE S MAZE | JUDGE ADVOCATE Trustee or director, Officer | – | $0 |
| THOMAS J COX | SURGEON Trustee or director, Officer | – | $0 |
| ERNEST F BURGESS | TRUSTEE Trustee or director | – | $0 |
| WILLIAM J STINTON CZUPRYNSKI | TRUSTEE Trustee or director | – | $0 |
| DALE E YEALEY | TRUSTEE Trustee or director | – | $0 |
| GREGORY E CRAWFORD | ADJUTANT Trustee or director | – | $0 |
| KEVIN A MEYER | SERVICE OFFICER Trustee or director | – | $0 |
990 for the year ended December 31, 2023: 12 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| JOSEPH W DUFORT | COMMANDER Trustee or director, Officer | 4 | $0 |
| JAMES F KAZMIERSKI | SENIOR VICE COMMANDER Trustee or director, Officer | 4 | $0 |
| TIMOTHY C KAMINSKI | JUNIOR VICE COMMANDER Trustee or director, Officer | 4 | $0 |
| DANIEL J RATELL | QUARTERMASTER Trustee or director, Officer | 8 | $0 |
| TEAL D SAYLOR | CHAPLAIN Trustee or director, Officer | – | $0 |
| DWANE S MAZE | JUDGE ADVOCATE Trustee or director, Officer | – | $0 |
| CHARLES S KAMINSKI | SURGEON Trustee or director, Officer | – | $0 |
| RICHARD C BROWN | TRUSTEE Trustee or director | – | $0 |
| WILLIAM J STINTON CZUPRYNSKI | TRUSTEE Trustee or director | – | $0 |
| DALE E YEALEY | TRUSTEE Trustee or director | – | $0 |
| JENNIFER L JEVNE | ADJUTANT Trustee or director | – | $0 |
| ROSS M AHLICH | SERVICE OFFICER Trustee or director | – | $0 |
Address and contacts
- Address (IRS master file)
- 3013 BAY CITY RD, MIDLAND, MI 48642-6908
- In care of
- % RON SCHMIDT
- Mailing address (990-N for 2007)
- 3013 bay city rd, Midland MI 48642
- Principal officer (990 for 2025)
- DANIEL J RATELL, 3013 BAY CITY ROAD, Midland, MI 48642
- Principal officer (990-N for 2007)
- Jerry Arney Commander, 611 E Grove Street, Midland MI 48642
- Signed the 990
- DANIEL J RATELL, QUARTERMASTER
- Phone
- (989) 600-0020
- Return prepared by
- SMITH & CO CPAS PLC
Mission
SERVICES TO VETERANS OUR ACTIVE SERVICE OFFICER COUNSELS VETERANS WITH PROBLEMS. WE DONATE USE OF OUR SOCIAL HALL FOR FUNERALS. OUR VOLUNTEER SQUAD SERVES AT MILITARY FUNERALS.
Program accomplishments
- FLAGS AND MEMORIAL DAY WREATHSExpenses $828
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
- 38-6069176
- Tax-exempt status
- 501(c)(19): Veterans' organization
- Exempt since
- 1945
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Group exemption
- 0788: VETERANS OF FOREIGN WARS DEPT OF MICHIGAN
- Assets (IRS master file)
- $605,950
- Income (IRS master file)
- $176,364
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $69,776 | $68,967 | $605,950 | XML |
| 990 | December 2024 | $83,431 | $58,548 | $605,141 | IRS |
| 990 | December 2023 | $105,868 | $48,605 | $600,870 | XML |
| 990 | December 2022 | $119,759 | $58,297 | $595,348 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | IRS |
| 990 | December 2018 | – | – | – | IRS |
| 990 | December 2017 | – | – | – | IRS |
| 990-N for 2007 Officer: Jerry Arney Commander | December 31, 2007 | ≤ $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 38-6069176).
Questions about VETERANS OF FOREIGN WARS DEPT OF MICHIGAN
- What is the EIN of VETERANS OF FOREIGN WARS DEPT OF MICHIGAN?
- The employer identification number (EIN) of VETERANS OF FOREIGN WARS DEPT OF MICHIGAN is 38-6069176.
- Is VETERANS OF FOREIGN WARS DEPT OF MICHIGAN tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(19) since 1945.
- Which annual return does VETERANS OF FOREIGN WARS DEPT OF MICHIGAN 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 VETERANS OF FOREIGN WARS DEPT OF MICHIGAN 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 VETERANS OF FOREIGN WARS DEPT OF MICHIGAN 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 VETERANS OF FOREIGN WARS DEPT OF MICHIGAN?
- The 990 for the year ended December 31, 2025 names DANIEL J RATELL.
- Who are the officers and directors of VETERANS OF FOREIGN WARS DEPT OF MICHIGAN?
- The 990 for the year ended December 31, 2025 lists 12 people; 0 received compensation from the organization.
- How much revenue does VETERANS OF FOREIGN WARS DEPT OF MICHIGAN have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $69,776, expenses of $68,967 and total assets of $605,950 at year end.
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