Nonprofit · EIN 45-4089009
FRIENDS OF THE MACOMB COUNTY VETERANS TREATMENT COURT
Tax-exempt · STERLING HTS, MI 48313
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $130,404 | $19,866 | $110,538 | $522,776 | $0 | $522,776 |
| December 31, 2024 | 990-EZ | $43,080 | $10,107 | $32,973 | $455,605 | – | $455,605 |
| December 31, 2023 | 990-EZ | $75,184 | $8,198 | $66,986 | $422,632 | – | $422,632 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $27,062
- Program service revenue
- $0
- Investment income
- $99,392
- Net gain from sales of assets
- $89,806
- Net income from gaming
- $3,950
- Other revenue
- $3,950
Expenses
- Grants and similar amounts paid
- $0
- Salaries, compensation and benefits (total)
- $0
- Professional fundraising fees
- $0
- Program services (functional)
- $17,218
- Management and general (functional)
- $2,648
Balance sheet and other
- Total assets, start of year
- $455,605
- Total assets, end of year
- $522,776
- Total liabilities, end of year
- $0
- Net assets, end of year
- $522,776
- Publicly traded securities
- $444,045
- Net assets without donor restrictions
- $522,776
- Gross receipts
- $377,396
- Employees
- 0
- 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 |
|---|---|---|---|
| ALISHA ALEF | DIRECTOR Trustee or director | – | $0 |
| JOHN E WALUS ESQ | DIRECTOR Trustee or director | – | $0 |
| LAURA RIOS | DIRECTOR Trustee or director | – | $0 |
| MITCHELL RITTER | DIRECTOR Trustee or director | – | $0 |
| MARK SWITALSKI | DIRECTOR Trustee or director | – | $0 |
| BRANDON A ZUPKO | DIRECTOR Trustee or director | – | $0 |
| LORI SMITH ESQ | TREASURER Officer | – | $0 |
| LORI SMITH ESQ | PRESIDENT Officer | – | $0 |
| ANNETTE MARCATH | SECRETARY Officer | – | $0 |
990-EZ for the year ended December 31, 2024: 10 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| ALISHA ALEF | DIRECTOR | 0 | $0 |
| LORI SMITH ESQ | PRESIDENT | 0 | $0 |
| MITCHELL RITTER | DIRECTOR | 0 | $0 |
| ANNETTE MARCATH | SECRETARY | 0 | $0 |
| CHARLES TURNBULL ESQ | DIRECTOR | 0 | $0 |
| LAURA RIOS | DIRECTOR | 0 | $0 |
| MARK SWITALSKI | DIRECTOR | 0 | $0 |
| BRANDON A ZUPKO | DIRECTOR | 0 | $0 |
| JOHN E WALUS ESQ | DIRECTOR | 0 | $0 |
| LORI SMITH ESQ | TREASURER | 0 | $0 |
990-EZ for the year ended December 31, 2023: 9 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| ALISHA ALEF | DIRECTOR | 0 | $0 |
| LORI SMITH ESQ | PRESIDENT | 0 | $0 |
| MITCH RITTER | DIRECTOR | 0 | $0 |
| ANNETTE MARCATH | SECRETARY | 0 | $0 |
| CHARLES TURNBULL ESQ | DIRECTOR | 0 | $0 |
| LAURA RIOS | DIRECTOR | 0 | $0 |
| MARK SWITALSKI | DIRECTOR | 0 | $0 |
| BRANDON A ZUPKO | DIRECTOR | 0 | $0 |
| JOHN E WALUS ESQ | DIRECTOR | 0 | $0 |
Address and contacts
- Address (IRS master file)
- 12900 HALL RD STE 350, STERLING HTS, MI 48313-1174
- In care of
- % GAIL PAMUKOV-MILLER
- Principal officer (990 for 2025)
- LORI SMITH ESQ, 12900 HALL RD STE 350, STERLING HEIGHTS, MI 48313
- Signed the 990
- LORI SMITH ESQ, PRESIDENT
- Phone
- (586) 726-1000
- 990-N for 2014 filed under this EIN
- Most likely by a chapter, club or affiliate (it says receipts are normally $50,000 or less). Officer: GAIL PAMUKOV-MILLER, 42700 SCHOENHERR RD, STERLING HEIGHTS MI 48313. Mailing address: 42700 SCHOENHERR RD, STERLING HEIGHTS MI 48313.
- Return prepared by
- CARABELL LESLIE & CO
Mission
ASSISTING VERTERANS IN MACOMB COUNTY MI
Program accomplishments
- MONTHLY VET/ PARTICIPANTS AND MENTOR LUNCH AS 41B AND CIRCUIT COURTExpenses $17,218
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-EZ on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990-EZ on file |
IRS record
- EIN
- 45-4089009
- 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
- 2012
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Mental health and crisis intervention (F19)
- Assets (IRS master file)
- $522,776
- Income (IRS master file)
- $377,396
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $130,404 | $19,866 | $522,776 | XML |
| 990-EZ | December 2024 | $43,080 | $10,107 | $455,605 | XML |
| 990-EZ | December 2023 | $75,184 | $8,198 | $422,632 | XML |
| 990-EZ | December 2022 | – | – | – | IRS |
| 990-EZ | December 2021 | – | – | – | IRS |
| 990-EZ | December 2019 | – | – | – | IRS |
| 990-N for 2014 Officer: GAIL PAMUKOV-MILLER Filed under this EIN, most likely by a chapter or affiliate | December 31, 2014 | ≤ $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 45-4089009).
Questions about FRIENDS OF THE MACOMB COUNTY VETERANS TREATMENT COURT
- What is the EIN of FRIENDS OF THE MACOMB COUNTY VETERANS TREATMENT COURT?
- The employer identification number (EIN) of FRIENDS OF THE MACOMB COUNTY VETERANS TREATMENT COURT is 45-4089009.
- Is FRIENDS OF THE MACOMB COUNTY VETERANS TREATMENT COURT tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2012.
- Are donations to FRIENDS OF THE MACOMB COUNTY VETERANS TREATMENT COURT tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does FRIENDS OF THE MACOMB COUNTY VETERANS TREATMENT COURT 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 FRIENDS OF THE MACOMB COUNTY VETERANS TREATMENT COURT 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 FRIENDS OF THE MACOMB COUNTY VETERANS TREATMENT COURT 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 FRIENDS OF THE MACOMB COUNTY VETERANS TREATMENT COURT?
- The 990 for the year ended December 31, 2025 names LORI SMITH ESQ.
- Who are the officers and directors of FRIENDS OF THE MACOMB COUNTY VETERANS TREATMENT COURT?
- The 990 for the year ended December 31, 2025 lists 9 people; 0 received compensation from the organization.
- How much revenue does FRIENDS OF THE MACOMB COUNTY VETERANS TREATMENT COURT have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $130,404, expenses of $19,866 and total assets of $522,776 at year end.
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