Civic Intelligence

Lighter Association Inc

990EZ • Fiscal year 2016 • EIN 52-1498417

Jan 01, 2016 to Dec 31, 2016 • Filed on May 02, 2017

Organization ProfileWWW.LIGHTERASSOCIATION.ORG
5614 Connecticut Ave NW 292Washington, DC 20015

(202) 253-4347

Siviq Scores

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

Liabilities / Assets

46th percentile

0.00x

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

2016 filings • 501(c)6 • <$500k nonprofits • Source year 2016

Liabilities / Revenue

46th percentile

0.00x

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

2016 filings • 501(c)6 • <$500k nonprofits • Source year 2016

Net Margin

6th percentile

-44%

Higher net margin than 6% of similar nonprofits.

2016 filings • 501(c)6 • <$500k nonprofits • Source year 2016

Top Officer Pay

69th percentile

$0

Higher top officer pay than 69% of similar nonprofits.

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

2016 filings • 501(c)6 • <$500k nonprofits • Source year 2016

Asset Growth

9th percentile

-35%

Faster asset growth than 9% of similar nonprofits.

2016 filings • 501(c)6 • <$500k nonprofits • Annualized from 2015 to 2016

Revenue Growth

4th percentile

-53%

Faster revenue growth than 4% of similar nonprofits.

2016 filings • 501(c)6 • <$500k nonprofits • Annualized from 2015 to 2016

Balance Sheet
Liabilities / Assets46th percentile

Assets

Down

$87,390

Down $46,257 (-35%) from 2015

Net Assets

Down

$87,390

Down $46,257 (-35%) from 2015

Liabilities

Flat

$0

Flat from 2015

Revenue And Expenses
Liabilities / Revenue46th percentileNet Margin6th percentile

Revenue

Down

$106,000

Down $119,000 (-53%) from 2015

Expenses

Up

$152,257

Up $5,743 (+3.9%) from 2015

Net Income

Down

-$46,257

Down $124,743 (-159%) from 2015

Historical Trend

Balance Sheet Trend

Asset Growth9th percentile

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

$150K$100K$50K$0Assets 2011: $91,536Liabilities 2011: $02011Assets 2012: $126,010Liabilities 2012: $02012Assets 2013: $75,569Liabilities 2013: $02013Assets 2014: $55,161Net Assets 2014: $55,1612014Assets 2015: $133,647Liabilities 2015: $0Net Assets 2015: $133,6472015Assets 2016: $87,390Liabilities 2016: $0Net Assets 2016: $87,3902016Assets 2017: $112,431Liabilities 2017: $0Net Assets 2017: $112,4312017Assets 2018: $125,313Liabilities 2018: $0Net Assets 2018: $125,3132018Assets 2019: $128,598Liabilities 2019: $0Net Assets 2019: $128,5982019Assets 2020: $128,106Liabilities 2020: $02020Assets 2021: $97,433Liabilities 2021: $0Net Assets 2021: $97,4332021Assets 2022: $58,353Net Assets 2022: $58,3532022Assets 2023: $60,468Liabilities 2023: $02023

Highlighted filing

2016

Assets$87,390
Liabilities$0
Net Assets$87,390
Open 2016 Filing

Operations Trend

Revenue Growth4th percentile

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

$300K$200K$100K$0-$100KRevenue 2011: $178,469Expenses 2011: $142,032Net Income 2011: $36,4372011Revenue 2012: $191,000Expenses 2012: $156,526Net Income 2012: $34,4742012Revenue 2013: $100,217Expenses 2013: $150,658Net Income 2013: -$50,4412013Revenue 2014: $125,109Expenses 2014: $145,517Net Income 2014: -$20,4082014Revenue 2015: $225,000Expenses 2015: $146,514Net Income 2015: $78,4862015Revenue 2016: $106,000Expenses 2016: $152,257Net Income 2016: -$46,2572016Revenue 2017: $208,200Expenses 2017: $183,159Net Income 2017: $25,0412017Revenue 2018: $183,400Expenses 2018: $170,518Net Income 2018: $12,8822018Revenue 2019: $150,800Expenses 2019: $147,515Net Income 2019: $3,2852019Revenue 2020: $129,050Expenses 2020: $129,542Net Income 2020: -$4922020Revenue 2021: $76,000Expenses 2021: $106,671Net Income 2021: -$30,6712021Revenue 2022: $78,000Expenses 2022: $117,080Net Income 2022: -$39,0802022Revenue 2023: $123,000Expenses 2023: $120,886Net Income 2023: $2,1142023

Highlighted filing

2016

Revenue$106,000
Expenses$152,257
Net Income-$46,257
Open 2016 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2016 to Dec 31, 2016
Signed
May 2, 2017
Return Version
2016v3.0
Gross Receipts
$106,000
Mission and Program Overview

Mission

The lighter association is a trade association organized to foster and advance the interests of the lighter industry, to increase the safety and improve the quality of its products, to collect and disseminate information relating to the industry, to present industry views to government bodies, and to promote public relations for the lighter industry.

Program Services

DescriptionGrantsExpenses
THE ASSOCIATION FOSTERS ADVANCEMENT AND INTEREST IN THE INDUSTRY, PROVIDES PRODUCT SAFETY AND QUALITY INFORMATION, PROVIDES INDUSTRY VIEWS TO GOVERNMENT BODIES AND PROMOTES PUBLIC RELATIONS. (12 MEMBERS)$0$0
Compensation and Service Providers
Top Officer Pay69th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
BIC CORPORATIONDirector-$0--
CALICO BRANDS INCDirector-$0--
SWEDISH MATCH NORTH AMERICADirector-$0--
ZIPPO MANUFACTURINGDirector-$0--
MATTHEW A MCLOUGHLINPres/Sec/Treas-$0--
Filing and Contact Details

Filer

Filer Name
Lighter Association Inc
EIN
52-1498417
Phone
2022534347
Address
5614 CONNECTICUT AVE NW 292, WASHINGTON, DC 20015

Signing Officer

Name
Matthew a Mcloughlin
Title
President
Phone
2022534347
Signed
2017-05-02
Discuss with paid preparer
Yes

Preparer

Firm
Hertzbach & Company Pa
Address
1803 RESEARCH BOULEVARD SUITE 215, ROCKVILLE, MD 20850
Preparer
Anthony F Allen CPA
Phone
3013152150
Supplemental Narrative

Additional Explanations

Form 990-ez, Part I, Line 16 - Other Expenses

“Description: office supplies and expenses. Amount: 1,160. Description: travel. Amount: 3,592. Description: conferences / meeting. Amount: 2,255. Description: insurance. Amount: 2,838. Description: dues & subscriptions. Amount: 1,750. Description: fees & licenses. Amount: 340. Description: industry survey expense. Amount: 1,254. Description: website expenses. Amount: 1,157. Total to form 990-ez, line 16: 14,346.”

Form 990-ez, Part II, Line 24 - Other Assets

“Description: trademark. Beg. Of year amount: 0. End of year amount: 518.”

Raw XML Appendix125 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

Path#Value
IRS990EZ/ActivitiesNotPreviouslyRptInd00
IRS990EZ/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt0DAVID BAKER
IRS990EZ/BooksInCareOfDetail/PhoneNum02022534347
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt05614 CONNECTICUT AVE NW 292
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0WASHINGTON
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0DC
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd020015
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt0133647
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt086872
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd00
IRS990EZ/DirectIndirectPltclExpendAmt00
IRS990EZ/DonorAdvisedFndsInd00
IRS990EZ/ExcessOrDeficitForYearAmt0-46257
IRS990EZ/FeesAndOtherPymtToIndCntrctAmt0137870
IRS990EZ/ForeignFinancialAccountInd00
IRS990EZ/ForeignOfficeInd00
IRS990EZ/Form990TotalAssetsGrp/BOYAmt0133647
IRS990EZ/Form990TotalAssetsGrp/EOYAmt087390
IRS990EZ/GrossReceiptsAmt0106000
IRS990EZ/InfoInScheduleOPartIIIInd0X
IRS990EZ/InfoInScheduleOPartIIInd0X
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/InfoInScheduleOPartVInd0X
IRS990EZ/MadeLoansToFromOfficersInd00
IRS990EZ/MembershipDuesAmt0106000
IRS990EZ/MethodOfAccountingCashInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt0133647
IRS990EZ/NetAssetsOrFundBalancesEOYAmt087390
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt0133647
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt087390
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt01.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt11.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt21.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt31.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt42.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt10
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IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt40
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt40
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt40
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0BIC CORPORATION
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1CALICO BRANDS INC
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2SWEDISH MATCH NORTH AMERICA
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm3ZIPPO MANUFACTURING
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm4MATTHEW A MCLOUGHLIN
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0DIRECTOR
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1DIRECTOR
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2DIRECTOR
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt3DIRECTOR
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt4PRES/SEC/TREAS
IRS990EZ/OperateHospitalInd00
IRS990EZ/Organization501cInd0X
IRS990EZ/OrganizationDissolvedEtcInd00
IRS990EZ/OrganizationHadUBIInd00
IRS990EZ/OtherAssetsTotalDetail/BOYAmt00
IRS990EZ/OtherAssetsTotalDetail/EOYAmt0518
IRS990EZ/OtherChangesInNetAssetsAmt00
IRS990EZ/OtherExpensesTotalAmt014346
IRS990EZ/PoliticalCampaignActyInd00
IRS990EZ/PrimaryExemptPurposeTxt0THE LIGHTER ASSOCIATION IS A TRADE ASSOCIATION ORGANIZED TO FOSTER AND ADVANCE THE INTERESTS OF THE LIGHTER INDUSTRY, TO INCREASE THE SAFETY AND IMPROVE THE QUALITY OF ITS PRODUCTS, TO COLLECT AND DISSEMINATE INFORMATION RELATING TO THE INDUSTRY, TO PRESENT INDUSTRY VIEWS TO GOVERNMENT BODIES, AND TO PROMOTE PUBLIC RELATIONS FOR THE LIGHTER INDUSTRY.
IRS990EZ/PrintingPublicationsPostageAmt041
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0THE ASSOCIATION FOSTERS ADVANCEMENT AND INTEREST IN THE INDUSTRY, PROVIDES PRODUCT SAFETY AND QUALITY INFORMATION, PROVIDES INDUSTRY VIEWS TO GOVERNMENT BODIES AND PROMOTES PUBLIC RELATIONS. (12 MEMBERS)
IRS990EZ/ProgramSrvcAccomplishmentGrp/GrantsAndAllocationsAmt00
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt00
IRS990EZ/ProhibitedTaxShelterTransInd00
IRS990EZ/RelatedOrganizationCtrlEntInd00
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SubjectToProxyTaxInd00
IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt00
IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt00
IRS990EZ/TanningServicesProvidedInd00
IRS990EZ/TotalExpensesAmt0152257
IRS990EZ/TotalRevenueAmt0106000
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990EZ/WebsiteAddressTxt0WWW.LIGHTERASSOCIATION.ORG
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0DESCRIPTION: OFFICE SUPPLIES AND EXPENSES. AMOUNT: 1,160. DESCRIPTION: TRAVEL. AMOUNT: 3,592. DESCRIPTION: CONFERENCES / MEETING. AMOUNT: 2,255. DESCRIPTION: INSURANCE. AMOUNT: 2,838. DESCRIPTION: DUES & SUBSCRIPTIONS. AMOUNT: 1,750. DESCRIPTION: FEES & LICENSES. AMOUNT: 340. DESCRIPTION: INDUSTRY SURVEY EXPENSE. AMOUNT: 1,254. DESCRIPTION: WEBSITE EXPENSES. AMOUNT: 1,157. TOTAL TO FORM 990-EZ, LINE 16: 14,346.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1DESCRIPTION: TRADEMARK. BEG. OF YEAR AMOUNT: 0. END OF YEAR AMOUNT: 518.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990-EZ, PART I, LINE 16 - OTHER EXPENSES
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990-EZ, PART II, LINE 24 - OTHER ASSETS
TransferPrsnlBnftContractsDecl/DeclarationDesc0THE ORGANIZATION DID NOT, DURING THE YEAR, RECEIVE ANY FUNDS, DIRECTLY,OR INDIRECTLY, TO PAY PREMIUMS ON A PERSONAL BENEFIT CONTRACT.THE ORGANIZATION, DID NOT, DURING THE YEAR, PAY ANY PREMIUMS, DIRECTLY,OR INDIRECTLY, ON A PERSONAL BENEFIT CONTRACT.
ReturnHeader/BuildTS02017-02-10 21:41:12Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0MATTHEW A MCLOUGHLIN
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum02022534347
ReturnHeader/BusinessOfficerGrp/SignatureDt02017-05-02
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0LIGHTER ASSOCIATION INC
ReturnHeader/Filer/BusinessNameControlTxt0LIGH
ReturnHeader/Filer/EIN0521498417
ReturnHeader/Filer/PhoneNum02022534347
ReturnHeader/Filer/USAddress/AddressLine1Txt05614 CONNECTICUT AVE NW 292
ReturnHeader/Filer/USAddress/CityNm0WASHINGTON
ReturnHeader/Filer/USAddress/StateAbbreviationCd0DC
ReturnHeader/Filer/USAddress/ZIPCd020015
ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId0CA29ABBDDB1EEA967283A453666F7712165211D6
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId08CB9BFAC37BD818871E0BEB91083200E1BEA44C2
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt0173.10.1.57
ReturnHeader/FilingSecurityInformation/IPDt02017-05-02
ReturnHeader/FilingSecurityInformation/IPTimezoneCd0ED
ReturnHeader/FilingSecurityInformation/IPTm008:07:29
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0521158459
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0HERTZBACH & COMPANY PA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt01803 RESEARCH BOULEVARD SUITE 215
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0ROCKVILLE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MD
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd020850
ReturnHeader/PreparerPersonGrp/PhoneNum03013152150
ReturnHeader/PreparerPersonGrp/PreparationDt02017-05-02
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0ANTHONY F ALLEN CPA
ReturnHeader/ReturnTs02017-05-15T09:07:13-05:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02016-01-01
ReturnHeader/TaxPeriodEndDt02016-12-31
ReturnHeader/TaxYr02016

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2016 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$87,390
Liabilities
$0
Net assets
$87,390
Revenue
$106,000
Expenses
$152,257
Net income
-$46,257
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2023Summary only. Only limited summary data is available for this year.$0.60$0.00$1.23$1.21$0.02
2022Detailed filing. Detailed filing data is available for this year.$0.58$0.58$0.78$1.17$0.39
2021Detailed filing. Detailed filing data is available for this year.$0.97$0.00$0.97$0.76$1.07$0.31
2020Summary only. Only limited summary data is available for this year.$1.28$0.00$1.29$1.30$0.00
2019Detailed filing. Detailed filing data is available for this year.$1.29$0.00$1.29$1.51$1.48$0.03
2018Detailed filing. Detailed filing data is available for this year.$1.25$0.00$1.25$1.83$1.71$0.13
2017Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.12$0.00$1.12$2.08$1.83$0.25
2016Detailed filing. Detailed filing data is available for this year.$0.87$0.00$0.87$1.06$1.52$0.46
2015Detailed filing. Detailed filing data is available for this year.$1.34$0.00$1.34$2.25$1.47$0.78
2014Detailed filing. Detailed filing data is available for this year.$0.55$0.55$1.25$1.46$0.20
2013Summary only. Only limited summary data is available for this year.$0.76$0.00$1.00$1.51$0.50
2012Summary only. Only limited summary data is available for this year.$1.26$0.00$1.91$1.57$0.34
2011Summary only. Only limited summary data is available for this year.$0.92$0.00$1.78$1.42$0.36
Peer Organizations

Similar nonprofits based on the same Siviq industry and scale cohort. 2016 filings • 501(c)6 • <$500k nonprofits