NATIONAL HEADQUARTERS OFFICE OF THE NATIONAL …michiganlegion.org › assets ›...

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THE AMERICAN LEGION NATIONAL HEADQUARTERS OFFICE OF THE NATIONAL JUDGE ADVOCATE P.O. BOX 1055 INDIANAPOLIS, IN 46206 May 23, 2017 MEMORANDUM TO: Department Adjutant of Michigan: Transmitted herewith for your information is a copy of the listing forwarded to the Internal Revenue Service on September 30, 2016, listing certain Posts chartered in your Department during the year 2015-2016, for which exemption from the payment of Federal Income Tax under the provisions of Section 501(c)(19) of the Internal revenue act of 1954, as amended, was requested. Under the current procedure followed by the Internal Revenue Service nothing further is expected from the Agency and it is our understanding, the listed Posts should consider themselves to have been awarded tax exempt status as provided in said Section 501(c)(19). As you will note, we have listed only those Posts from which we have received a Letter of Authority and an Employer Identification Number. All other Posts that were chartered from October 1, 2015, through September 30, 2016, have not qualified under the group tax-exempt ruling and are, therefore, not covered thereunder. These Posts must secure and file an income tax return for the year 2016. These Posts also will be required to obtain from the District Director of Internal Revenue in their district, their tax-exempt status. In order to do so, they are going to have to comply with the requirements of the District Director of Internal Revenue in the geographical area concerned. We notified your office on April 8, 1968, and every year since, that each newly chartered Post was required to secure an Employer Identification Number from the District Director of Internal Revenue in the geographical area where the Post is located. We also informed your office on that date that each newly chartered Post was required to submit to the National Organization a Letter of Authority authorizing the National Organization of The American Legion to include it in its application to the Central Office of the Internal Revenue, for group tax exempt purposes. When the National Organization furnished to each Post its temporary charter, it simultaneously furnished to each Post a blank Letter of Authority for execution, together with a blank Form SS-4 (Application for Employer Identification Number), and informed the Post that it had to secure an Employer Identification Number, following which it is

Transcript of NATIONAL HEADQUARTERS OFFICE OF THE NATIONAL …michiganlegion.org › assets ›...

  • THE AMERICAN LEGION NATIONAL HEADQUARTERS

    OFFICE OF THE NATIONAL JUDGE ADVOCATE

    P.O. BOX 1055 INDIANAPOLIS, IN 46206

    May 23, 2017

    MEMORANDUM TO: Department Adjutant of Michigan:

    Transmitted herewith for your information is a copy of the listing forwarded to the Internal Revenue Service on September 30, 2016, listing certain Posts chartered in your Department during the year 2015-2016, for which exemption from the payment of Federal Income Tax under the provisions of Section 501(c)(19) of the Internal revenue act of 1954, as amended, was requested. Under the current procedure followed by the Internal Revenue Service nothing further is expected from the Agency and it is our understanding, the listed Posts should consider themselves to have been awarded tax exempt status as provided in said Section 501(c)(19).

    As you will note, we have listed only those Posts from which we have received a Letter of Authority and an Employer Identification Number. All other Posts that were chartered from October 1, 2015, through September 30, 2016, have not qualified under the group tax-exempt ruling and are, therefore, not covered thereunder. These Posts must secure and file an income tax return for the year 2016. These Posts also will be required to obtain from the District Director of Internal Revenue in their district, their tax-exempt status. In order to do so, they are going to have to comply with the requirements of the District Director of Internal Revenue in the geographical area concerned.

    We notified your office on April 8, 1968, and every year since, that each newly chartered Post was required to secure an Employer Identification Number from the District Director of Internal Revenue in the geographical area where the Post is located. We also informed your office on that date that each newly chartered Post was required to submit to the National Organization a Letter of Authority authorizing the National Organization of The American Legion to include it in its application to the Central Office of the Internal Revenue, for group tax exempt purposes.

    When the National Organization furnished to each Post its temporary charter, it simultaneously furnished to each Post a blank Letter of Authority for execution, together with a blank Form SS-4 (Application for Employer Identification Number), and informed the Post that it had to secure an Employer Identification Number, following which it is

  • Memo to Department Adjutants May 23, 2017 Page 2

    required to furnish the said number and the Letter of Authority to the National Judge Advocate for inclusion on the blanket listing for group tax-exempt purposes.

    Again, please advise each Post chartered in your Department during the 2015-2016 year that did not transmit a Letter of Authority or an Employer Identification Number, to contact its District Director of Internal Revenue for the purpose of establishing its tax exempt status or to forward a Letter of Authority and an Employer Identification Number to my attention and it will be listed in our next Submission to the Internal Revenue Service which will be no later than September 29, 2017.

    P. B. ONDERDONK, JR. National Judge Advocate

    Enclosures

  • Post Id No. Contact Name

    0037 FREDERICK C KUHTZ 1131 E TUTTLE RD IONIA MI 48846

    Post Name Post Location Employer Id No. Letter

    45-1496993 IONIA

    IONIA

    9/30/16 14.33.02 MEM353R

    AMERICAN LEGION NATIONAL HEADQUARTERS IRS New Post Charter Report

    DEPT OF MICHIGAN October 2015 Through September 2016

    REVISED AND CORRECTED

    Page 13

    Report - FINAL

    1 Records Processed

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    Post Id. No. Contact Name

    AMERICAN LEGION NATIONAL HEADQUARTERS Page 21 Changing Name or Location In

    DEPT OF MICHIGAN Report FINAL October 2015 Through September 2016

    REVISED AND CORRECTED

    Post Location Employer Id No. Post Name

    Old: LARRY J HERDER PO BOX 4186

    LAMB-FRIEND

    MUSKEGON HEIGHTS MI 49444

    New: 0009 MERRITT LAMB MUSKEGON 38-6088762

    Old: JAMES JENNINGS PATRICK LEO HANLON 1230 EDWARDS ST ALBION MI 49224

    New: 0055 PATRICK LEO HANLON, INC. ALBION 38-6087412

    Old: CRAIG R WOTRING PATTERSON-DAWSON- PO BOX 575 CRAWFORD-ARNOLD OWOSSO MI 48867

    New: 0057 PATTERSON-DAWSON- OWOSSO 38-6071706 CRAWFORD-ARNOLD, INC.

    Old: MICHAEL P BRUNTJENS AUGUST MATTSON 802 DELTA AVE GLADSTONE MI 49837

    New: 0071 AUGUST MATTSON, INC. GLADSTONE 38-1248578

    Old: ROBERT J GRUBBA HUGH ALLEN MC INNES 7964 STATE HWY M 123 NEWBERRY MI 49868

    New: 0074 HUGH ALLEN MC INNES, INC. NEWBERRY 38-1245627

    Old: JOHN A BROWN EDWIN H. EWING 318 N JAMES ST LUDINGTON MI 49431

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    AMERICAN LEGION NATIONAL HEADQUARTERS Page 22 Changing Name or Location In

    DEPT OF MICHIGAN Report - FINAL October 2015 Through September 2016

    REVISED AND CORRECTED

    Post Id. No. Contact Name Post Name Post Location Employer Id No.

    New:

    Old:

    0076

    LISA L BROMILOW 112 N BLUFF ST

    EDWIN H. EWING, INC.

    E. J. STOVER AND A. D. WAGNER

    LUDINGTON 38-6147948

    BERRIEN SPRGS MI 49103

    New: 0085 ERNEST JEFFERSON STOVER AND BERRIEN SPRINGS 38-1652821 ARTHUR DEE WAGNER, INC.

    Old: HAROLD E KALLIES LOUIS BOWMAN 2008 STATE HWY M 69 CRYSTAL FALLS MI 49920

    New: 0087 LOUIS BOWMAN, INC. CRYSTAL FALLS 38-1324609

    Old: ROBERT DEWAELE HELLENIC 25516 SANTOSE ST HARRISON TWP MI 48045

    New: 0100 HELLENIC, INC. DETROIT 23-7198224

    Old: JAMES M HART RAY I. BOOTH 1320 W WASHINGTON ST GREENVILLE MI 48838

    New: 0101 RAY I. BOOTH, INC. GREENVILLE 38-1319397

    Old: CAROLYN J STEIMEL MERRITT LAMB 330 ROCKFORD PARK DR ROCKFORD MI 49341

    New: 0102 MERRITT LAMB, INC. ROCKFORD 38-6148012

    Old: VIVIAN V KRALKA OGEMAW PO BOX 54 WEST BRANCH MI 48661

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    AMERICAN LEGION NATIONAL HEADQUARTERS Page 23 Changing Name or Location In

    DEPT OF MICHIGAN Report - FINAL October 2015 Through September 2016

    REVISED AND CORRECTED

    Post Id. No. Contact Name Post Name Post Location Employer Id No.

    New: 0103 OGEMAW, INC. WEST BRANCH 80-0399590

    Old: KENNETH G RUFF BENTON HARBOR 1645 PAW PAW AVE BENTON HARBOR MI 49022

    New: 0105 BENTON HARBOR, INC. BENTON HARBOR 38-1276067

    Old: JOSEPH C NAGEL WALTER FRASER 130 E DRAHNER RD OXFORD MI 48371

    New: 0108 WALTER FRASER, INC. OXFORD 38-1717966

    Old: DALE A GRULKE HAROLD L. YOUNG 535 STONE LN ROGERS CITY MI 49779

    New: 0121 HAROLD L. YOUNG, INC. ROGERS CITY 38-6148011

    Old: ANTHONY F GIULIANI DALE E. HYLAND PO BOX 291 PORTLAND MI 48875

    New: 0129 DALE E. HYLAND, INC. PORTLAND 38-6077499

    Old: MARK A SHIREY BRUNER-FREHSE PO BOX 596 SAUGATUCK MI 49453

    New: 0137 BRUNER-FREHSE, INC. SAUGATUCK 38-6148059

    Old: JIMMY A BARRETT REESE 1610 S REESE RD PO BOX 396 REESE MI 48757

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    DEPT OF MICHIGAN October 2015 Through September 2016

    REVISED AND CORRECTED

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    Report - FINAL

    Post Id. No.

    New: 0139

    Contact Name

    Post Name Post Location Employer Id No.

    REESE 38-6148006

    REESE, INC.

    Old: LYLE G HOLCOMB ALBERT A. GLASSFORD 115 N MAIN ST PO BOX 301 CAPAC MI 48014

    New: 0142 ALBERT A. GLASSFORD, INC. CAPAC 38-6095331

    Old: GARY A DEMARS LLOYD H. GREEN 100 W DUNLAP ST NORTHVILLE MI 48167

    New: 0147 LLOYD H. GREEN, INC. NORTHVILLE 38-6094781

    Old: BERNARD F BROWN BROWNE-CAVENDER PO BOX 361 MASON MI 48854

    New: 0148 BROWNE-CAVENDER, INC. MASON 38-6417961

    Old: KAREN H UEBLER FRANKENMUTH PO BOX 171 FRANKENMUTH MI 48734

    New: 0150 FRANKENMUTH, INC. FRANKENMUTH 38-6092441

    Old: DAVID L THOMPSON CLARK-ELLIS 3116 ALDEN NASH SE LOWELL MI 49331

    New: 0152 CLARK-ELLIS, INC. LOWELL 38-1329862

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    0172

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    REVISED AND CORRECTED

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    Report - FINAL

    Post Id. No. Contact Name Post Name Post Location Employer Id No.

    JOHN D KENNAMER 1071 W DODGE RD CLIO MI 48420

    LINDA MASSEY-MAASS 106 HURON ST PO BOX 940 MACKINAW CITY MI 49701

    ANTHONY TREIER PO BOX 380416 CLINTON TWP MI 48038

    ANGELA J ZECK 5397 MILLINGTON RD MILLINGTON MI 48746

    SHERYL M MAY 234 WALNUT BLVD ROCHESTER MI 48307

    WILLIAM S CONKLIN PO BOX 174 LAWRENCE MI 49064

    NEELEY LA BAR

    NEELEY LA BAR, INC.

    CLAYTON MURRAY

    CLAYTON MURRAY, INC.

    DETROIT POLICE AND FIRE FIGHTERS

    DETROIT POLICE AND FIRE FIGHTERS, INC.

    CONRAD-WAGER-KEENE

    CONRAD-WAGER-KEENE, INC.

    HOMER WING

    HOMER WING, INC.

    HESS-EASTMAN

    CLIO 38-6087724

    MACKINAW CITY 38-1239737

    MACOMB COUNTY 38-6090773

    MILLINGTON 23-7076386

    ROCHESTER 38-6080147

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    AMERICAN LEGION NATIONAL HEADQUARTERS Page 26 Changing Name or Location In

    DEPT OF MICHIGAN Report - FINAL October 2015 Through September 2016

    REVISED AND CORRECTED

    Post Id. No.

    New: 0174

    Old:

    New: 0179

    Old:

    New: 0184

    Old:

    New: 0197

    Old:

    New: 0200

    Old:

    New: 0204

    Old:

    Contact Name

    JOHN D PIKE PO BOX 306 GRANDVILLE MI 49468

    FREDERICK L EVANS 10235 GRATIOT AVE DETROIT MI 48213

    ARNOLD H KOEHN JR PO BOX 9 HARBOR BEACH MI 48441

    CLARENCE A BOMYEA 11800 MICHAEL ST TAYLOR MI 48180

    GEORGE A MANGOLD PO BOX 141 THREE OAKS MI 49128

    VICTOR L CAMPOS 2733 NARRAGANSET DR LANSING MI 48910

    Post Location Employer Id No.

    HESS-EASTMAN, INC. LAWRENCE 38-6073824

    NEAL E. FONGER

    NEAL E. FONGER, INC. GRANDVILLE 38-2056029

    TOM PHILLIPS

    TOM PHILLIPS, INC. DETROIT 38-6060592

    BURHANS-HAGEDON

    BURHANS-HAGEDON, INC. HARBOR BEACH 38-6148046

    TAYLOR

    TAYLOR, INC. TAYLOR 38-2117112

    RANDALL COUCHMAN

    RANDALL COUCHMAN, INC. THREE OAKS 38-1960583

    WILLIAM RIKER JOHNSON

    Post Name

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    0220

    0221

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    0227

    0232

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    DEPT OF MICHIGAN October 2015 Through September 2016

    REVISED AND CORRECTED

    Page 27

    Report - FINAL

    Post Id. No. Contact Name Post Name Post Location Employer Id No.

    RICK A MARKLE PO BOX 253 LAWTON MI 49065

    NORRIS W CUTLER PO BOX 433 FRANKFORT MI 49635

    JASON S SHERIDAN PO BOX 188 VERMONTVILLE MI 49096

    JAMES H LA BEAU PO BOX 456 EAST JORDAN MI 49727

    EDWARD KEMPISTY JR 23850 MILITARY RD DEARBORN HEIGHTS MI 48127

    GARY H VEURINK PO BOX 163 HART MI 49420

    WILLIAM RIKER JOHNSON, INC.

    WATERS-HACKENBERG

    WATERS-HACKENBERG, INC.

    JOHN A. MORTENSON

    JOHN A. MORTENSON, INC.

    CHILDS-DEMERAY

    CHILDS-DEMERAY, INC.

    REBEC-HOSLER-SWEET

    REBEC-HOSLER-SWEET, INC.

    CARL E. STITT

    CARL E. STITT, INC.

    FRED W. STRONG-DONALD W. WOLF

    EAST LANSING 28-6088765

    LAWTON 38-6094801

    FRANKFORT 38-6087727

    VERMONTVILLE 38-6088766

    EAST JORDAN 38-1303486

    DEARBORN HEIGHTS 23-7422879

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    Post Id. No. Contact Name

    AMERICAN LEGION NATIONAL HEADQUARTERS Page 28 Changing Name or Location In

    DEPT OF MICHIGAN Report - FINAL October 2015 Through September 2016

    REVISED AND CORRECTED

    Post Location Employer Id No. Post Name

    New: 0234 FRED W. STRONG-DONALD W. WOLF, INC.

    HART 38-1223437

    Old: TERRY E DELANO JOHN K. FOWLER 557 N GARFIELD RD LINWOOD MI 48634

    New: 0239 JOHN K. FOWLER, INC. LINWOOD 38-2513944

    Old: LYLE M CLARKSON CECIL SERVICE INC 97 W HARRINGTON RD CROSWELL MI 48422

    New: 0255 CECIL SERVICE, INC. CROSWELL 38-3533321

    Old: HAROLD D CLARK FIELDS-MYERS-SMITH-DITTENBER PO BOX 194 SAINT LOUIS MI 48880

    New: 0256 FIELDS-MYERS-SMITH-DITTENBER, INC.

    ST. LOUIS 38-6075790

    Old: ERIC P NELSON FURNITURE CITY 401 N PARK ST NE GRAND RAPIDS MI 49525

    New: 0258 FURNITURE CITY, INC. GRAND RAPIDS 38-6058893

    Old: GERALD R GALANTOWICZ GEORGE PUCKETT PO BOX 646 MANCELONA MI 49659

    New: 0264 GEORGE PUCKETT, INC. MANCELONA 38-6147957

    Old: ROGER K EMMONS G. CHANDLER BOND PO BOX 291 ADRIAN MI 49221

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    AMERICAN LEGION NATIONAL HEADQUARTERS Page 29 Changing Name or Location In

    DEPT OF MICHIGAN Report - FINAL October 2015 Through September 2016

    REVISED AND CORRECTED

    Post Id. No.

    Contact Name Post Name Post Location Employer Id No.

    G. CHANDLER BOND, INC. ADRIAN 38-3179061

    DEAL-RIDGEWAY

    DEAL-RIDGEWAY, INC. WILLIAMSBURG 38-6147970

    SHERMAN MOORE

    SHERMAN MOORE, INC. RAVENNA 38-6148015

    GROSSE POINTE

    GROSSE POINTE, INC. GROSSE POINTE 38-6148107

    PHOENIX

    PHOENIX, INC. DECATUR 38-6103134

    FOREST PRESTON, JR.

    FOREST PRESTON, JR., INC. ONAWAY 38-2430842

    EZRA-PAUL

    New: 0275

    Old: VAUGHN W HARSHFIELD PO BOX 32 WILLIAMSBURG MI 49690

    New: 0289

    Old: MICHAEL J PIERSON PO BOX 302 RAVENNA MI 49451

    New: 0297

    Old: ANTHONY J FRABOTTA 22519 CALIFORNIA ST ST CLR SHORES MI 48080

    New: 0303

    Old: JEFF CHIDDISTER 560 N PHELPS ST DECATUR MI 49045

    New: 0309

    Old: CLYDE E WATSON JR 19415 M 68 E ONAWAY MI 49765

    New: 0317

    Old: LEONARD M CARPENTER PO BOX 379 OTISVILLE MI 48463

  • Post Name

    EZRA-PAUL, INC.

    Post Location Employer Id No.

    OTISVILLE 38-6147930

    9/30/16 14.33.03 MEM352R

    Post Id. No. Contact Name

    New: 0321

    Old: CRATIS J MCLAUGHLIN 4241 LEGION ST PO BOX 67 BRIDGMAN MI 49106

    New: 0331

    Old: GARY A OPALEWSKI 401 N PARK ST NE GRAND RAPIDS MI 49525

    New: 0356

    Old: GLENN OPENNEER JR 351 SAINT JOSEPH ST PO BOX 103 COLOMA MI 49038

    New: 0362

    Old: GARY M CHAPMAN PO BOX 2011 KINGSFORD MI 49802

    New: 0363

    Old: CHARLES W PERSONS PO BOX 317 MONTROSE MI 48457

    New: 0367

    AMERICAN LEGION NATIONAL HEADQUARTERS Page 30 Changing Name or Location In

    DEPT OF MICHIGAN Report - FINAL October 2015 Through September 2016

    REVISED AND CORRECTED

    BRIDGMAN

    BRIDGMAN, INC.

    VALLEY CITY

    VALLEY CITY, INC.

    COLOMA

    COLOMA, INC.

    CARPENTER-CLASH

    CARPENTER-CLASH, INC.

    HARRY BAKER

    HARRY BAKER, INC.

    BRIDGMAN

    GRAND RAPIDS

    COLOMA

    KINGSFORD

    MONTROSE

    38-1417041

    38-6148024

    38-1250505

    38-6094783

    38-6093820

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    0389

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    REVISED AND CORRECTED

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    Report - FINAL

    Post Id. No. Contact Name Post Name Post Location Employer Id No.

    ALLEN D BABCOCK PO BOX 4028 PRESCOTT MI 48756

    FRED D ROBINSON 19486 SHERWOOD DETROIT MI 48234

    GARY TAGGART PO BOX 225 MARNE

    AMY L SCHULTZ PO BOX 618 CARSON CITY

    JAMES D MANLEY 17116 QUARRY ST RIVERVIEW MI 48193

    EUGENE W BELTTARI PO BOX 5481 PLYMOUTH MI 48170

    SCHUSTER-STAHL

    SCHUSTER-STAHL, INC. SKIDWAY LAKE 38-2109395

    JOE LOUIS

    JOE LOUIS, INC. DETROIT 38-2681646

    MARNE

    MARNE, INC. MARNE 38-6147954

    CARSON CITY

    CARSON CITY, INC. CARSON CITY 38-2670520

    CLOUGH-LAMBRIX

    CLOUGH-LAMBRIX, INC. RIVERVIEW 38-6147966

    PASSAGE-GAYDE

    MI 49435

    MI 48811

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    0412

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    REVISED AND CORRECTED

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    Post Id. No. Contact Name

    EDWARD D LUTTRULL 9150 HOLTON RD HOLTON MI 49425

    CHARLES SMITH 1884 FARMER AVE BENTON HARBOR MI 49022

    PAUL E HANE 4075 S 198TH AVE HESPERIA MI 49421

    LOREN D MEARS 5480 CLARK RD BATH MI 48808

    CHARLES A CHESSOR PO BOX 130 GRAND BLANC MI 48480

    DONALD MRAZ 8032 BECKER SAINT HELEN MI 48656

    Post Location Employer Id No.

    PASSAGE-GAYDE, INC. PLYMOUTH 38-6147926

    COBB-TRYGSTAD-ANDERSON

    COBB-TRYGSTAD-ANDERSON, INC. HOLTON 38-6093262

    DORIE MILLER

    DORIE MILLER, INC. BENTON HARBOR 38-6069595

    THOMAS RICHARD ANNIS

    THOMAS RICHARD ANNIS, INC. HESPERIA 23-7014885

    RAY BARKER

    RAY BARKER, INC. BATH 38-6148055

    GRAND BLANC

    GRAND BLANC, INC. GRAND BLANC 38-6148053

    ST. HELEN

    Post Name

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    AMERICAN LEGION NATIONAL HEADQUARTERS Page 33 Changing Name or Location In

    DEPT OF MICHIGAN Report - FINAL October 2015 Through September 2016

    REVISED AND CORRECTED

    Post Location Employer Id No. Post Name

    New: 0416 ST. HELEN, INC. ST. HELEN 38-6148003

    Old: CHARLES E CARROLL 429 W MAIN ST PO BOX 255 HALE MI 48739

    New: 0422

    Old: DAVID DUMAN PO BOX 81 KINGSLEY MI 49649

    New: 0436

    Old: GARY ADERMAN PO BOX 164 BARK RIVER MI 49807

    New: 0438

    Old: PAUL J MAKI 505 SUPERIOR AVE PO BOX 160 BARAGA MI 49908

    New: 0444

    Old: RONALD J TAYLOR PO BOX 251 COLON MI 49040

    New: 0454

    GLENN STALEY

    GLENN STALEY, INC. HALE 38-2168047

    PARADISE VALLEY

    PARADISE VALLEY, INC. KINGSLEY 38-6148037

    JOHN RHEAUME-FRED KNAUF

    JOHN RHEAUME-FRED KNAUF, INC. BARK RIVER 38-6141269

    FOUCAULT-FUNKE

    FOUCAULT-FUNKE, INC. BARAGA 38-1422982

    SNYDER-LEWIS-WELTY

    SNYDER-LEWIS-WELTY, INC. COLON 38-6095255

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    AMERICAN LEGION NATIONAL HEADQUARTERS Page 34 Changing Name or Location In

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    REVISED AND CORRECTED

    Post Location Employer Id No. Post Name

    ALFRED R CASTLE SR 4075 HURON ST PO BOX 159 NORTH BRANCH MI 48461

    RONALD M GEIGER PO BOX 2034 GAYLORD MI 49734

    JACK M DUNN 1125 WEBER DR LANSING MI 48912

    ROBERT P MARCHAND PO BOX 787 WHITE PINE MI 49971

    ELWIN R HALL PO BOX 1 SOUTH BOARDMAN MI 49680

    MARK A PALING 17011 RAUPP ST MELVINDALE MI 48122

    NORTH BRANCH

    NORTH BRANCH, INC.

    JOHN N. COTTRELL

    JOHN N. COTTRELL, INC.

    MOUNT MORIAH

    MOUNT MORIAH, INC.

    NONESUCH

    NONESUCH, INC.

    GARDNER-NEIHARDT

    GARDNER-NEIHARDT, INC.

    MELVINDALE

    NORTH BRANCH 38-6073262

    GAYLORD 38-2760925

    LANSING 38-6094784

    WHITE PINE 38-6147971

    SOUTH BOARDMAN 38-6093559

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    AMERICAN LEGION NATIONAL HEADQUARTERS Page 35 Changing Name or Location In

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    REVISED AND CORRECTED

    Post Location Employer Id No. Post Name

    New: 0472 MELVINDALE, INC. MELVINDALE 38-6147946

    Old: JOHN N EDWARDS JOHN N EDWARDS 19963 W CHIPPEWA LAKE DR EVART MI 49631

    New: 0473

    Old: CRAIG C SMITH 425 E CLAY ST SCHOOLCRAFT MI 49087

    New: 0475

    Old: JERRY D CHAMBERS 5894 CASS RD PECK MI 48466

    New: 0489

    Old: BRIAN K VALENTINE 220 S OVID PO BOX 282 ELSIE MI 48831

    New: 0502

    Old: BEVERLY S KOCH PO BOX 89 NEW TROY MI 49119

    New: 0518

    GERALD PITTS

    GERALD PITTS, INC. BARRYTON 38-6093560

    WILEY-KOON

    WILEY-KOON, INC. SCHOOLCRAFT 38-6235273

    PECK

    PECK, INC. PECK 38-6147929

    HUFFMAN-HAMMOND-RANDO

    HUFFMAN-HAMMOND-RANDO, INC. ELSIE 38-6087346

    WEE-CHICK

    WEE-CHICK, INC. NEW TROY 38-6147977

  • 9/30/16 14.33.03 MEM352R

    Post Id. No. Contact Name

    AMERICAN LEGION NATIONAL HEADQUARTERS Page 36 Changing Name or Location In

    DEPT OF MICHIGAN Report - FINAL October 2015 Through September 2016

    REVISED AND CORRECTED

    Post Location Employer Id No. Post Name

    Old: SHERWOOD C FRAZER SMITHS CREEK 7150 SMITHS CREEK RD PO BOX 86 SMITHS CREEK MI 48074

    New: 0525 SMITHS CREEK, INC. SMITHS CREEK 38-6147995

    Old: ROBERT WOLF ALTO 6052 LINFIELD ST ALTO MI 49302

    New: 0528 ALTO, INC. ALTO 38-6078105

    Old: KATHELEEN G HENDERSON JEAN PO BOX 1044 CASEVILLE MI 48725

    New: 0543 JEAN, INC. CASEVILLE 38-1613880

    Old: BRUCE A ROBACK DURKEE-SEAGER PO BOX 234 ONSTED MI 49265

    New: 0550 DURKEE-SEAGER, INC. ONSTED 38-6147982

    Old: JACOB SHEBER KNOX-HELMS 2560 NORTHLAND DR PO BOX 32 MORLEY MI 49336

    New: 0554 KNOX-HELMS, INC. MORLEY 38-1992965

    Old: DAVID E NIEMI DESROSIER-WINDNAGLE PO BOX 411 BERGLAND MI 49910

  • 9/30/16 14.33.03 MEM352R

    AMERICAN LEGION NATIONAL HEADQUARTERS Page 37 Changing Name or Location In

    DEPT OF MICHIGAN Report - FINAL October 2015 Through September 2016

    REVISED AND CORRECTED

    Post Id. No. Contact Name Post Name Post Location Employer Id No.

    New: 0562 DESROSIER-WINDNAGLE, INC. BERGLAND 38-6148147

    Old: TED J SUWALKOWSKI MERRICK POTTER PO BOX 502 MEMPHIS MI 48041

    New: 0566 MERRICK POTTER, INC. MEMPHIS 38-6147945

    Old: ROBERT F OMAN STEVENSVILLE 3093 JOHNSON RD STEVENSVILLE MI 49127

    New: 0568 STEVENSVILLE, INC. STEVENSVILLE 38-6148000

    Old: ROBERT L POLBITZKI MIKE MILITELLO-JOSEPH 34699 FARGO DR BADALMENTI HOLY FAMILY STERLING HEIGHTS MI 48312

    New: 0570 MIKE MILITELLO-JOSEPH EAST POINTE 38-6148087 BADALMENTI HOLY FAMILY, INC.

    95 Records Processed

    msuttonStrikeOut

    msuttonStrikeOut

  • 9/30/16 14.33.02 MEM354R

    AMERICAN LEGION NATIONAL HEADQUARTERS IRS Post Cancellation Report

    DEPT OF MICHIGAN October 2015 Through September 2016

    REVISED AND CORRECTED

    Page 20

    Report - FINAL

    Post Id No.

    Contact Name

    Post Name

    Post Location Employer Id No.

    0013 RONALD D RUNYAN 212 N VERLINDEN AVE STE A LANSING MI 48915

    0015 RONALD D RUNYAN 212 N VERLINDEN AVE STE A LANSING MI 48915

    0056 RONALD D RUNYAN 212 N VERLINDEN AVE STE A LANSING MI 48915

    0078 RONALD D RUNYAN 212 N VERLINDEN AVE STE A LANSING MI 48915

    0302 RONALD D RUNYAN 212 N VERLINDEN AVE STE A LANSING MI 48915

    0500 RONALD D RUNYAN 212 N VERLINDEN AVE STE A LANSING MI 48915

    QUICKEN LOANS

    HAROLD TEETER

    WOODBRIDGE N. FERRIS

    GILBERT A. SAMIS

    NORTHWEST DETROIT

    MARTINEZ-GARCIA-NERIO-REYES

    DETROIT

    EATON RAPIDS

    DETROIT

    REED CITY

    NORTHWEST DETROIT

    SAGINAW

    38-6148038

    38-6148092

    38-6077628

    38-2457446

    6 Records Processed