Civic Intelligence

Vapor Technology Association

990 • Fiscal year 2018 • EIN 47-4938352

Jan 01, 2018 to Dec 31, 2018 • Filed on Oct 29, 2019

1201 Pennsylvania Ave NW Suite 530Washington, DC 20004

(202) 545-6098

Siviq Scores

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

Liabilities / Assets

9th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2018 filings • 501(c)6 • $1M-$5M nonprofits • Source year 2018

Liabilities / Revenue

9th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2018 filings • 501(c)6 • $1M-$5M nonprofits • Source year 2018

Net Margin

96th percentile

39%

Higher net margin than 96% of similar nonprofits.

2018 filings • 501(c)6 • $1M-$5M nonprofits • Source year 2018

Top Officer Pay

23rd percentile

$0

Higher top officer pay than 23% of similar nonprofits.

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

2018 filings • 501(c)6 • $1M-$5M nonprofits • Source year 2018

Asset Growth

100th percentile

9624%

Faster asset growth than 100% of similar nonprofits.

2018 filings • 501(c)6 • $1M-$5M nonprofits • Annualized from 2017 to 2018

Revenue Growth

99th percentile

177%

Faster revenue growth than 99% of similar nonprofits.

2018 filings • 501(c)6 • $1M-$5M nonprofits • Annualized from 2017 to 2018

Assets

Up

$1,103,465

Up $1,092,117 (+9624%) from 2017

Net Assets

Up

$1,103,465

Up $1,092,117 (+9624%) from 2017

Liabilities

Flat

$0

Flat from 2017

Revenue

Up

$2,785,309

Up $1,781,344 (+177%) from 2017

Expenses

Up

$1,693,192

Up $672,555 (+66%) from 2017

Net Income

Up

$1,092,117

Up $1,108,789 (+6651%) from 2017

Historical Trend

Balance Sheet Trend

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

$2.0M$1.5M$1.0M$500K$0Assets 2017: $11,348Liabilities 2017: $0Net Assets 2017: $11,3482017Assets 2018: $1,103,465Liabilities 2018: $0Net Assets 2018: $1,103,4652018Assets 2019: $1,954,249Liabilities 2019: $0Net Assets 2019: $1,954,2492019Assets 2020: $200,317Liabilities 2020: $0Net Assets 2020: $200,3172020Assets 2021: $212,481Liabilities 2021: $0Net Assets 2021: $212,4812021Assets 2022: $416,824Liabilities 2022: $0Net Assets 2022: $416,8242022Assets 2023: $1,178,191Liabilities 2023: $0Net Assets 2023: $1,178,1912023Assets 2024: $401,879Liabilities 2024: $0Net Assets 2024: $401,8792024

Highlighted filing

2018

Assets$1,103,465
Liabilities$0
Net Assets$1,103,465

Operations Trend

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

$20M$15M$10M$5.0M$0-$5.0MRevenue 2017: $1,003,965Expenses 2017: $1,020,637Net Income 2017: -$16,6722017Revenue 2018: $2,785,309Expenses 2018: $1,693,192Net Income 2018: $1,092,1172018Revenue 2019: $7,377,997Expenses 2019: $6,527,213Net Income 2019: $850,7842019Revenue 2020: $2,909,331Expenses 2020: $4,663,263Net Income 2020: -$1,753,9322020Revenue 2021: $516,874Expenses 2021: $504,710Net Income 2021: $12,1642021Revenue 2022: $830,394Expenses 2022: $626,051Net Income 2022: $204,3432022Revenue 2023: $2,831,325Expenses 2023: $2,069,958Net Income 2023: $761,3672023Revenue 2024: $15,032,190Expenses 2024: $15,808,502Net Income 2024: -$776,3122024

Highlighted filing

2018

Revenue$2,785,309
Expenses$1,693,192
Net Income$1,092,117
Jump To
Filing Snapshot
Filing Period
Jan 1, 2018 to Dec 31, 2018
Signed
Oct 29, 2019
Return Version
2018v3.1
Gross Receipts
$2,785,309
Mission and Program Overview

Mission

To promote, advocate for, and advance the interests of manufacturers, wholesalers, distributors, retailers, suppliers, and other companies in the electronic cigarette and vapor products industry.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$11,348$1,103,465▲ $1,092,117
Total Assets$11,348$1,103,465▲ $1,092,117
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Unrestricted Net Assets$11,348$1,103,465▲ $1,092,117
Total Net Assets Fund Balance$11,348$1,103,465▲ $1,092,117
Total Liabilities and Net Assets / Fund Balance$11,348$1,103,465▲ $1,092,117
Compensation and Service Providers

Board Members and Trustees

NameTitle
Brittani CushmanPresident
Adam SizemoreBoard Member
Anthony ChowBoard Member
Bill DullyBoard Member
Courtney SnowdenBoard Member
Eve WangBoard Member
Eyad AboabdoBoard Member
George Cassels-smithBoard Member
George ObispoBoard Member
Joshua ChurchBoard Member
Kris ManabatBoard Member
Matthew WeinerBoard Member
Seth CoblentzBoard Member
Stacey HamiltonBoard Member
Jon GlauserSecretary
Chris HowardTreasurer

Highest Paid Contractors

ContractorServicesLocationCompensation
Strategic Government Solutions INCConsulting950 HAWTHORNE LN, Northbrook, IL 60062$333,718
West Front StrategiesLobbying600 NEW HAMPSHIRE AVE NW SUITE 63, Washington, DC 20037$304,041
Targeted VictortyConsulting1100 WILSON BLVD FLOOR 10, Arlington, VA 22209$302,445
Dorgan Butcher & Phelps LLCConsulting216 BROADWAY, Springfield, IL 62701$160,000
The Weinberg GroupConsulting1129 TWENTIETH ST NW SUITE 600, Washington, DC 20036$151,313
Revenue and Support

Revenue Composition

Contributions and Grants
$901,813
Program Service Revenue
$1,883,397
Investment Income
$99
Other Revenue
$0
All Other Contributions
$901,813
Change in Net Assets
$1,092,117
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$1,577,192
Grants and Similar Amounts Paid$116,000
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Other$1,117,368--$1,117,368
Fees for Services Lobbying$356,541--$356,541
Grants to Domestic Orgs$116,000--$116,000
Fees for Services Legal$67,012--$67,012
Conferences and Meetings$20,327--$20,327
Fees for Services Accounting$4,910--$4,910
Insurance$379--$379
Other Expenses$162--$162
Total Functional Expenses$1,693,192$0$0$1,693,192
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Middle America Project IncWashington, DC(c)4General Support$116,000
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
In-house lobbying only
No
Subject to proxy tax
Yes

Reported Spending and Taxes

Line ItemAmount
Current Year Nondeductible Lobbying and Political Cost$356,541
Total Nondeductible Lobbying and Political Cost$356,541
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
No
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
No
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 6

The corporation has one class of members with voting rights. The board of directors may establish by resolution or by amendment of the bylaws additional categories of membership.

Form 990, Part VI, Section A, Line 7A

Industry members include u.s. And international companies that are part of the manufacturing, wholesale, retail, and supply and distribution chain for electronic cigarettes and vapor products. Industry members are recognized as members, are voting members and are eligible for board positions. The board (or a committee designated by the board) reviews each submitted application and determines whether the applicant is granted or denied membership. The board also has final approval of the classification of each member. The board retains the right to reject an application for membership when it considers such action to be in the long-term best interest of the corporation, consistent with its tax-exempt mission and all applicable laws and regulations.

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

The treasurer, president, and executive director review the return prior to filing.

Form 990, Part VI, Section C, Line 19

Documents are made available upon request.

Form 990, Part VII Contact Addresses for Officers, Directors, Etc

Chris howard - 225 water street, suite 1250, jacksonville, fl 32202.

Filing and Contact Details

Filer

Filer Name
Vapor Technology Association
EIN
47-4938352
Phone
2025456098
Address
1201 PENNSYLVANIA AVE NW SUITE 530, WASHINGTON, DC 20004

Signing Officer

Name
Chris Howard
Title
Treasurer
Phone
2025456098
Signed
2019-10-29
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Chris Howard
Formed
2015
Legal Domicile
Dc
Voting Board Members
16
Independent Board Members
16
Employees
0
Volunteers
16

Preparer

Firm
Cjbs LLC
Address
2100 SANDERS ROAD SUITE 200, NORTHBROOK, IL 60062
Preparer
Jeffrey T Stuart CPA
Phone
8479452888
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 11G

Consulting: program service expenses 1,117,368. Management and general expenses 0. Fundraising expenses 0. Total expenses 1,117,368.

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IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt099
IRS990/InvestmentInJointVentureInd00
IRS990/IRPDocumentCnt016
IRS990/IRPDocumentW2GCnt00
IRS990/LegalDomicileStateCd0DC
IRS990/LoanOutstandingInd00
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembersOrStockholdersInd01
IRS990/MethodOfAccountingCashInd0X
IRS990/MinutesOfCommitteesInd01
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0TO PROMOTE, ADVOCATE FOR, AND ADVANCE THE INTERESTS OF MANUFACTURERS, WHOLESALERS, DISTRIBUTORS, RETAILERS, SUPPLIERS, AND OTHER COMPANIES IN THE ELECTRONIC CIGARETTE AND VAPOR PRODUCTS INDUSTRY.
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/NetAssetsOrFundBalancesBOYAmt011348
IRS990/NetAssetsOrFundBalancesEOYAmt01103465
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NoListedPersonsCompensatedInd0X
IRS990/NondeductibleContributionsInd01
IRS990/NondeductibleContriDisclInd01
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501cInd0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherExpensesGrp/Desc0DUES & SUBSCRIPTIONS
IRS990/OtherExpensesGrp/Desc1COMMISION & FEES
IRS990/OtherExpensesGrp/Desc2BANK CHARGES
IRS990/OtherExpensesGrp/ProgramServicesAmt07599
IRS990/OtherExpensesGrp/ProgramServicesAmt12894
IRS990/OtherExpensesGrp/ProgramServicesAmt2162
IRS990/OtherExpensesGrp/TotalAmt07599
IRS990/OtherExpensesGrp/TotalAmt12894
IRS990/OtherExpensesGrp/TotalAmt2162
IRS990/PartialLiquidationInd00
IRS990/PoliticalCampaignActyInd00
IRS990/PrincipalOfficerNm0CHRIS HOWARD
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0900099
IRS990/ProgramServiceRevenueGrp/BusinessCd1900099
IRS990/ProgramServiceRevenueGrp/Desc0MEMBERSHIP DUES
IRS990/ProgramServiceRevenueGrp/Desc1CONFERENCES & SEMINARS
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt01839194
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt144203
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt01839194
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt144203
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt075652
IRS990/PYGrantsAndSimilarPaidAmt030000
IRS990/PYInvestmentIncomeAmt028
IRS990/PYOtherExpensesAmt0990637
IRS990/PYOtherRevenueAmt00
IRS990/PYProgramServiceRevenueAmt0928285
IRS990/PYRevenuesLessExpensesAmt0-16672
IRS990/PYSalariesCompEmpBnftPaidAmt00
IRS990/PYTotalExpensesAmt01020637
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt01003965
IRS990/ReconcilationRevenueExpnssAmt01092117
IRS990/RegularMonitoringEnfrcInd00
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd00
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt01883397
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd01
IRS990ScheduleC/AggregateReportedDuesNtcAmt0356541
IRS990ScheduleC/AgreeCarryoverPriorYearInd01
IRS990ScheduleC/DuesAssessmentsAmt01839194
IRS990ScheduleC/NonDeductibleLbbyngPltclCYAmt0356541
IRS990ScheduleC/NonDeductibleLbbyngPltclTotAmt0356541
IRS990ScheduleC/OnlyInHouseLobbyingInd00
IRS990ScheduleC/SubstantiallyAllDuesNondedInd00
IRS990ScheduleI/GrantRecordsMaintainedInd00
IRS990ScheduleI/RecipientTable/CashGrantAmt0116000
IRS990ScheduleI/RecipientTable/IRCSectionDesc0(C)4
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt0GENERAL SUPPORT
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt0MIDDLE AMERICA PROJECT INC
IRS990ScheduleI/RecipientTable/RecipientEIN0821709729
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt077 6TH STREET NW 8TH FLOOR
IRS990ScheduleI/RecipientTable/USAddress/CityNm0WASHINGTON
IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd0DC
IRS990ScheduleI/RecipientTable/USAddress/ZIPCd020001
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE CORPORATION HAS ONE CLASS OF MEMBERS WITH VOTING RIGHTS. THE BOARD OF DIRECTORS MAY ESTABLISH BY RESOLUTION OR BY AMENDMENT OF THE BYLAWS ADDITIONAL CATEGORIES OF MEMBERSHIP.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1INDUSTRY MEMBERS INCLUDE U.S. AND INTERNATIONAL COMPANIES THAT ARE PART OF THE MANUFACTURING, WHOLESALE, RETAIL, AND SUPPLY AND DISTRIBUTION CHAIN FOR ELECTRONIC CIGARETTES AND VAPOR PRODUCTS. INDUSTRY MEMBERS ARE RECOGNIZED AS MEMBERS, ARE VOTING MEMBERS AND ARE ELIGIBLE FOR BOARD POSITIONS. THE BOARD (OR A COMMITTEE DESIGNATED BY THE BOARD) REVIEWS EACH SUBMITTED APPLICATION AND DETERMINES WHETHER THE APPLICANT IS GRANTED OR DENIED MEMBERSHIP. THE BOARD ALSO HAS FINAL APPROVAL OF THE CLASSIFICATION OF EACH MEMBER. THE BOARD RETAINS THE RIGHT TO REJECT AN APPLICATION FOR MEMBERSHIP WHEN IT CONSIDERS SUCH ACTION TO BE IN THE LONG-TERM BEST INTEREST OF THE CORPORATION, CONSISTENT WITH ITS TAX-EXEMPT MISSION AND ALL APPLICABLE LAWS AND REGULATIONS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE TREASURER, PRESIDENT, AND EXECUTIVE DIRECTOR REVIEW THE RETURN PRIOR TO FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3DOCUMENTS ARE MADE AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4CHRIS HOWARD - 225 WATER STREET, SUITE 1250, JACKSONVILLE, FL 32202.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5CONSULTING: PROGRAM SERVICE EXPENSES 1,117,368. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 1,117,368.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION A, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VII CONTACT ADDRESSES FOR OFFICERS, DIRECTORS, ETC
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART IX, LINE 11G
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd01
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt011348
IRS990/TotalAssetsEOYAmt01103465
IRS990/TotalAssetsGrp/BOYAmt011348
IRS990/TotalAssetsGrp/EOYAmt01103465
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt0901813
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt01693192
IRS990/TotalFunctionalExpensesGrp/TotalAmt01693192
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt00
IRS990/TotalLiabilitiesEOYAmt00
IRS990/TotalLiabilitiesGrp/BOYAmt00
IRS990/TotalLiabilitiesGrp/EOYAmt00
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt011348
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt01103465
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt01693192
IRS990/TotalProgramServiceRevenueAmt01883397
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt099
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt01883397
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt02785309
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt016
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt011348
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt01103465
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UnrestrictedNetAssetsGrp/BOYAmt011348
IRS990/UnrestrictedNetAssetsGrp/EOYAmt01103465
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt01201 PENNSYLVANIA AVE NW SUITE 530
IRS990/USAddress/CityNm0WASHINGTON
IRS990/USAddress/StateAbbreviationCd0DC

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