Civic Intelligence

American E-Liquid Manufacturing Standards Association

990 • Fiscal year 2017 • EIN 46-1290960

Jan 01, 2017 to Dec 31, 2017 • Filed on May 15, 2018

PO Box 184Englewood, OH 45322

(864) 425-1253

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

97th percentile

1.02x

Higher debt load relative to assets than 97% of similar nonprofits.

2017 filings • 501(c)6 • <$500k nonprofits • Source year 2017

Liabilities / Revenue

85th percentile

0.20x

Higher debt load relative to revenue than 85% of similar nonprofits.

2017 filings • 501(c)6 • <$500k nonprofits • Source year 2017

Net Margin

20th percentile

-11%

Higher net margin than 20% of similar nonprofits.

2017 filings • 501(c)6 • <$500k nonprofits • Source year 2017

Top Officer Pay

70th percentile

$0

Higher top officer pay than 70% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

2017 filings • 501(c)6 • <$500k nonprofits • Source year 2017

Asset Growth

9th percentile

-35%

Faster asset growth than 9% of similar nonprofits.

2017 filings • 501(c)6 • <$500k nonprofits • Annualized from 2016 to 2017

Revenue Growth

39th percentile

-3.9%

Faster revenue growth than 39% of similar nonprofits.

2017 filings • 501(c)6 • <$500k nonprofits • Annualized from 2016 to 2017

Assets

Down

$30,910

Down $16,712 (-35%) from 2016

Net Assets

Down

-$534

Down $18,130 (-103%) from 2016

Liabilities

Up

$31,444

Up $1,418 (+4.7%) from 2016

Revenue

Down

$160,053

Down $6,479 (-3.9%) from 2016

Expenses

Down

$178,183

Down $40,740 (-19%) from 2016

Net Income

Up

-$18,130

Up $34,261 (+65%) from 2016

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$150K$100K$50K$0-$50KAssets 2014: $75,437Liabilities 2014: $31,691Net Assets 2014: $43,7462014Assets 2015: $101,678Liabilities 2015: $31,691Net Assets 2015: $69,9872015Assets 2016: $47,622Liabilities 2016: $30,026Net Assets 2016: $17,5962016Assets 2017: $30,910Liabilities 2017: $31,444Net Assets 2017: -$5342017

Highlighted filing

2017

Assets$30,910
Liabilities$31,444
Net Assets-$534

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$300K$200K$100K$0-$100KRevenue 2014: $233,683Expenses 2014: $189,937Net Income 2014: $43,7462014Revenue 2015: $189,040Expenses 2015: $162,799Net Income 2015: $26,2412015Revenue 2016: $166,532Expenses 2016: $218,923Net Income 2016: -$52,3912016Revenue 2017: $160,053Expenses 2017: $178,183Net Income 2017: -$18,1302017

Highlighted filing

2017

Revenue$160,053
Expenses$178,183
Net Income-$18,130
Jump To
Filing Snapshot
Filing Period
Jan 1, 2017 to Dec 31, 2017
Signed
May 15, 2018
Return Version
2017v2.3
Gross Receipts
$160,053
Mission and Program Overview

Mission

AEMSA is dedicated to creating responsible and sustainable standards for the safe manufacturing of e-liquids used in e-vapor products aka electronic cigarettes. AEMSA aims to accomplish the promotion of safety and responsibility through self-regulation and by creating, implementing, and upholding standards for the manufacture of e-liquids.

AEMSA is dedicated to creating responsible and sustainable standards for the safe manufacturing of e-liquids used in e-vapor products aka electronic cigarettes.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$17,612$27,897▲ $10,285
Savings and Temporary Cash Investments$30,010$3,013▼ $26,997
Rtn Earn Endowment Incm Other Fnds$17,596$-534▼ $18,130
Total Assets$47,622$30,910▼ $16,712
Liabilities
Deferred Revenue$30,026$31,444▲ $1,418
Total Liabilities$30,026$31,444▲ $1,418
Net Assets / Fund Balance
Total Net Assets Fund Balance$17,596$-534▼ $18,130
Total Liabilities and Net Assets / Fund Balance$47,622$30,910▼ $16,712
Compensation and Service Providers

Board Members and Trustees

NameTitle
Linc WilliamsChairman of Compliance
Shaun Casey Oct-DecChairman of Components
Lonnie Bozeman Oct-DecChairman of E-Liquid
unfilled positionChairman of Hardware
Mike Runshee Oct-DecChairman of Retail/Distribution
Brett CoppoloChairman of Standards
Scott EleyPresident
Brian Gage Jan-OctVice President
Schell Hammel Oct-DecVice President
Brian Gage Oct-DecMember Advocate
Tom Madden Jan-JulyMember Advocate
Adam KnudsenSecretary
Jeff HammelTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$160,050
Program Service Revenue
$0
Investment Income
$3
Other Revenue
$0
All Other Contributions
$2,000
Change in Net Assets
$-18,130
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$178,183
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Lobbying-$124,180-$124,180
Other Expenses$23,187--$23,187
Fees for Services Legal-$21,773-$21,773
Travel-$3,578-$3,578
Office Expenses-$3,100-$3,100
Insurance-$1,596-$1,596
All Other Expenses-$519-$519
Fees for Services Accounting-$250-$250
Total Functional Expenses$23,187$154,996$0$178,183
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
No
Backup withholding compliance
Yes
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section B, Line 11B

Form 990 was emailed to all board memebers for review - questions, comments, concerns, and corrections were handled via email.

Form 990, Part VI, Section C, Line 19

Governing documents standards and by-laws are posted at all times on the organizations website and available to view by the public. Financial documents are emailed to all board members and certified members dues paying members - and are available by request to others as needed.

Form 990, Part VI, Section B, Line 12C

The AEMSA Board requires each Leadership Volunteer to complete and submit an annual Statement of Disclosure detailing any facts or circumstances that might constitute a conflict of interest. Additionally, the Board shall require Leadership Volunteers to submit an amended Statement of Disclosure to reflect any material changes or additions to the submitted information that may arise during the course of the year. Leadership Volunteers are advised to err on the side of disclosure and to report any set of circumstances that may appear to pose a conflict of interest, even if there is uncertainty as to whether such circumstances should be disclosed.

Form 990, Part VI, Section B, Line 15A-B

The Board shall review and approve the compensation of individuals compensated by AEMSA. In approving compensation, the Board shall satisfy the then current requirements and procedures to take advantage of what the Internal Revenue Service and income tax regulations refer to as the rebuttable presumption that the compensation is reasonable. This standard was reviewed by AEMSAs outside legal counsel.

Form 990, Part VI, Section A, Line 1A

Lou Ritter - honorary designation of Emeritus President - Mr. Ritter attends most meetings but has no voting authority.

Form 990, Part VI, Section A, Line 9

Brett Coppolo - 909 Houston Street Conroe, Texas 77301 / Jeff Hammell - 27703 Rumson Dr Katy, TX 77494 / Linc Williams - 255 Ermon Ct Greer, SC 29651 / Brian Gage - 1023 S Santa Fe Ave Los Angeles, CA 90021 / Tom Madden - 8648 Ft Smallwood Rd Pasadena, MD 21122 / Schell Hammel - 27703 Rumson Dr Katy, TX 77494 / Shaun Casey - 110 Hannover Rd Bldg B Unit 204 St Catharines, Ontario, Canada, L2S0A4 / Mike Runshee - 76 Commercial Way East Providence, RI 02914 / Lonnie Bozeman - 7963 Del Amo Blvd Torrence, CA 90501

Filing and Contact Details

Filer

Filer Name
American E-Liquid Manufacturing Standards Association
EIN
46-1290960
Phone
8644251253
Address
PO Box 184, Englewood, OH 45322
Doing Business As
Aemsa

Signing Officer

Name
Scott Eley
Title
President
Signed
2018-05-15
Discuss with paid preparer
No

Organization Details

Principal Officer
Scott Eley
Formed
2012
Legal Domicile
Oh
Voting Board Members
10
Independent Board Members
10
Employees
0
Volunteers
25

Preparer

Firm
Misty Wilker Tax & Acct Srvc
Address
6155 Clematis Dr, Dayton, OH 45449
Preparer
Misty A Wilker
Phone
9375549414
Supplemental Narrative

Additional Explanations

Form 990, Part III, Line 4

Ceased Project - Membership in Tobacco Merchants Association TMA was founded to manage information of vital interest to interested organizations, companies, regulators and others who need information on the worldwide tobacco and e-vapor industries. Today, the TMA continues to function as a trade association and remains dedicated to supplying factual information to a variety of universities and other research groups, organizations, companies, associations, and others whose revenues, whether from sales, grants or other sources depend upon timely, comprehensive and accurate data about the global tobacco and e-vapor industry.

Form 990, Part III, Line 4

Ceased Project - Electronic Vaping Coalition of America - This was an initiative to get election data on vaper turn out in the Wisconsin US Senate race. The result of which was to be used for possible future lobbying.

Form 990, Part III, Line 4

Ceased Project - AEMSA still a named plantiff but no funds paid in 2017 - Right to be Smoke Free - Group that is suing the FDA over deeming regulation. AEMSA is listed as a named plaintiff in the case.

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IRS990/Form990PartVIISectionAGrp/TitleTxt2Vice President
IRS990/Form990PartVIISectionAGrp/TitleTxt3President
IRS990/Form990PartVIISectionAGrp/TitleTxt4Secretary
IRS990/Form990PartVIISectionAGrp/TitleTxt5Chairman of Standards
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IRS990/Form990PartVIISectionAGrp/TitleTxt11Chairman of Retail/Distribution
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Ceased Project - Membership in Tobacco Merchants Association TMA was founded to manage information of vital interest to interested organizations, companies, regulators and others who need information on the worldwide tobacco and e-vapor industries. Today, the TMA continues to function as a trade association and remains dedicated to supplying factual information to a variety of universities and other research groups, organizations, companies, associations, and others whose revenues, whether from sales, grants or other sources depend upon timely, comprehensive and accurate data about the global tobacco and e-vapor industry.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Ceased Project - Electronic Vaping Coalition of America - This was an initiative to get election data on vaper turn out in the Wisconsin US Senate race. The result of which was to be used for possible future lobbying.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Ceased Project - AEMSA still a named plantiff but no funds paid in 2017 - Right to be Smoke Free - Group that is suing the FDA over deeming regulation. AEMSA is listed as a named plaintiff in the case.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Form 990 was emailed to all board memebers for review - questions, comments, concerns, and corrections were handled via email.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4Governing documents standards and by-laws are posted at all times on the organizations website and available to view by the public. Financial documents are emailed to all board members and certified members dues paying members - and are available by request to others as needed.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5The AEMSA Board requires each Leadership Volunteer to complete and submit an annual Statement of Disclosure detailing any facts or circumstances that might constitute a conflict of interest. Additionally, the Board shall require Leadership Volunteers to submit an amended Statement of Disclosure to reflect any material changes or additions to the submitted information that may arise during the course of the year. Leadership Volunteers are advised to err on the side of disclosure and to report any set of circumstances that may appear to pose a conflict of interest, even if there is uncertainty as to whether such circumstances should be disclosed.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6The Board shall review and approve the compensation of individuals compensated by AEMSA. In approving compensation, the Board shall satisfy the then current requirements and procedures to take advantage of what the Internal Revenue Service and income tax regulations refer to as the rebuttable presumption that the compensation is reasonable. This standard was reviewed by AEMSAs outside legal counsel.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7Lou Ritter - honorary designation of Emeritus President - Mr. Ritter attends most meetings but has no voting authority.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8Brett Coppolo - 909 Houston Street Conroe, Texas 77301 / Jeff Hammell - 27703 Rumson Dr Katy, TX 77494 / Linc Williams - 255 Ermon Ct Greer, SC 29651 / Brian Gage - 1023 S Santa Fe Ave Los Angeles, CA 90021 / Tom Madden - 8648 Ft Smallwood Rd Pasadena, MD 21122 / Schell Hammel - 27703 Rumson Dr Katy, TX 77494 / Shaun Casey - 110 Hannover Rd Bldg B Unit 204 St Catharines, Ontario, Canada, L2S0A4 / Mike Runshee - 76 Commercial Way East Providence, RI 02914 / Lonnie Bozeman - 7963 Del Amo Blvd Torrence, CA 90501
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part III, Line 4
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part III, Line 4
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part III, Line 4
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Section B, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part VI, Section C, Line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990, Part VI, Section B, Line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Form 990, Part VI, Section B, Line 15a-b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7Form 990, Part VI, Section A, Line 1a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8Form 990, Part VI, Section A, Line 9
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IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt047622
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt030910
IRS990/TravelGrp/ManagementAndGeneralAmt03578
IRS990/TravelGrp/TotalAmt03578
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IRS990/TypeOfOrganizationAssocInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt04251 Lyons Rd
IRS990/USAddress/CityNm0Miamisburg
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IRS990/VotingMembersIndependentCnt010
IRS990/WebsiteAddressTxt0http://www.aemsa.org
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ReturnHeader/BuildTS02018-06-14 16:35:46Z
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ReturnHeader/BusinessOfficerGrp/PersonNm0Scott Eley
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0President
ReturnHeader/BusinessOfficerGrp/SignatureDt02018-05-15
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0American E-Liquid Manufacturing Standards Association
ReturnHeader/Filer/BusinessNameControlTxt0AMER
ReturnHeader/Filer/EIN0461290960
ReturnHeader/Filer/PhoneNum08644251253
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO Box 184
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ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt0174.97.108.28
ReturnHeader/FilingSecurityInformation/IPDt02018-05-16
ReturnHeader/FilingSecurityInformation/IPTimezoneCd0ED
ReturnHeader/FilingSecurityInformation/IPTm000:50:37
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Misty Wilker Tax & Acct Srvc
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt06155 Clematis Dr
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Dayton
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0OH
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd045449
ReturnHeader/PreparerPersonGrp/PhoneNum09375549414
ReturnHeader/PreparerPersonGrp/PreparationDt02018-05-15
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Misty A Wilker
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02018-05-15T08:51:45-00:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02017-01-01
ReturnHeader/TaxPeriodEndDt02017-12-31
ReturnHeader/TaxYr02017

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