Civic Intelligence

Lighter Association Inc

990EZ • Fiscal year 2019 • EIN 52-1498417

Jan 01, 2019 to Dec 31, 2019 • Filed on Feb 12, 2020

Organization ProfileWWW.LIGHTERASSOCIATION.ORG
1701 Pennsylvania Avenue NW No 20Washington, DC 20006

(202) 253-4347

Siviq Scores

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

Liabilities / Assets

47th percentile

0.00x

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

2019 filings • 501(c)6 • <$500k nonprofits • Source year 2019

Liabilities / Revenue

47th percentile

0.00x

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

2019 filings • 501(c)6 • <$500k nonprofits • Source year 2019

Net Margin

49th percentile

2.2%

Higher net margin than 49% of similar nonprofits.

2019 filings • 501(c)6 • <$500k nonprofits • Source year 2019

Top Officer Pay

71st percentile

$0

Higher top officer pay than 71% of similar nonprofits.

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

2019 filings • 501(c)6 • <$500k nonprofits • Source year 2019

Asset Growth

50th percentile

2.6%

Faster asset growth than 50% of similar nonprofits.

2019 filings • 501(c)6 • <$500k nonprofits • Annualized from 2018 to 2019

Revenue Growth

19th percentile

-18%

Faster revenue growth than 19% of similar nonprofits.

2019 filings • 501(c)6 • <$500k nonprofits • Annualized from 2018 to 2019

Balance Sheet
Liabilities / Assets47th percentile

Assets

Up

$128,598

Up $3,285 (+2.6%) from 2018

Net Assets

Up

$128,598

Up $3,285 (+2.6%) from 2018

Liabilities

Flat

$0

Flat from 2018

Revenue And Expenses
Liabilities / Revenue47th percentileNet Margin49th percentile

Revenue

Down

$150,800

Down $32,600 (-18%) from 2018

Expenses

Down

$147,515

Down $23,003 (-13%) from 2018

Net Income

Down

$3,285

Down $9,597 (-74%) from 2018

Historical Trend

Balance Sheet Trend

Asset Growth50th 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

2019

Assets$128,598
Liabilities$0
Net Assets$128,598
Open 2019 Filing

Operations Trend

Revenue Growth19th 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

2019

Revenue$150,800
Expenses$147,515
Net Income$3,285
Open 2019 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2019 to Dec 31, 2019
Signed
Feb 12, 2020
Return Version
2019v5.0
Gross Receipts
$150,800
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 Pay71st percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
BIC CORPORATIONDirector-$0--
CALICO BRANDS INCDirector-$0--
SWEDISH MATCH NORTH AMERICADirector-$0--
ZIPPO MANUFACTURINGDirector-$0--
STEVE BURKHARTPresident-$0--
JAMES MCDONOUGHVice President-$0--
MATTHEW A MCLOUGHLINSec/Treas-$0--
Political and Lobbying Activity
In-house lobbying only
No
Filing and Contact Details

Filer

Filer Name
Lighter Association Inc
EIN
52-1498417
Phone
2022534347
Address
1701 PENNSYLVANIA AVENUE NW NO 20, WASHINGTON, DC 20006

Signing Officer

Name
Matthew a Mcloughlin
Title
Secretary/treasurer
Phone
2022534347
Signed
2020-02-12
Discuss with paid preparer
Yes

Preparer

Firm
Hertzbach & Company Pa
Address
800 RED BROOK BLVD SUITE 300, OWINGS MILLS, MD 21117
Preparer
Anthony F Allen CPA
Phone
4103633200
Supplemental Narrative

Additional Explanations

Form 990-ez, Part I, Line 10 - Grants and Similar Amounts Paid

“Activity classification: . Grantee name: consumer federation of america. Grantee address: 1620 i st nw ste 200 washington, dc 20006. Date of gift: 06/25/19. Amount given: 250.”

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

“Description: office supplies and expenses. Amount: 1,662. Description: travel. Amount: 167. Description: conferences / meeting. Amount: 6,974. Description: insurance. Amount: 2,838. Description: dues & subscriptions. Amount: 124. Description: fees & licenses. Amount: 280. Description: industry survey expense. Amount: 1,000. Total to form 990-ez, line 16: 13,045.”

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

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

Raw XML Appendix144 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
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IRS990EZ/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt0DAVID BAKER
IRS990EZ/BooksInCareOfDetail/PhoneNum02022534347
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IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0WASHINGTON
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0DC
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd020006
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IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt60
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0BIC CORPORATION
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1CALICO BRANDS INC
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2SWEDISH MATCH NORTH AMERICA
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm3ZIPPO MANUFACTURING
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm4STEVE BURKHART
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm5JAMES MCDONOUGH
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm6MATTHEW A MCLOUGHLIN
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0DIRECTOR
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1DIRECTOR
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2DIRECTOR
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt3DIRECTOR
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt4PRESIDENT
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt5VICE PRESIDENT
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt6SEC/TREAS
IRS990EZ/OperateHospitalInd00
IRS990EZ/Organization501cInd0X
IRS990EZ/OrganizationDissolvedEtcInd00
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IRS990EZ/OtherChangesInNetAssetsAmt00
IRS990EZ/OtherExpensesTotalAmt013045
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/PrintingPublicationsPostageAmt010
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
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IRS990EZ/ProhibitedTaxShelterTransInd00
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IRS990EZ/TotalRevenueAmt0150800
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990EZ/WebsiteAddressTxt0WWW.LIGHTERASSOCIATION.ORG
IRS990ScheduleC/AgreeCarryoverPriorYearInd00
IRS990ScheduleC/DuesAssessmentsAmt0150800
IRS990ScheduleC/OnlyInHouseLobbyingInd00
IRS990ScheduleC/SubstantiallyAllDuesNondedInd00
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0ACTIVITY CLASSIFICATION: . GRANTEE NAME: CONSUMER FEDERATION OF AMERICA. GRANTEE ADDRESS: 1620 I ST NW STE 200 WASHINGTON, DC 20006. DATE OF GIFT: 06/25/19. AMOUNT GIVEN: 250.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1DESCRIPTION: OFFICE SUPPLIES AND EXPENSES. AMOUNT: 1,662. DESCRIPTION: TRAVEL. AMOUNT: 167. DESCRIPTION: CONFERENCES / MEETING. AMOUNT: 6,974. DESCRIPTION: INSURANCE. AMOUNT: 2,838. DESCRIPTION: DUES & SUBSCRIPTIONS. AMOUNT: 124. DESCRIPTION: FEES & LICENSES. AMOUNT: 280. DESCRIPTION: INDUSTRY SURVEY EXPENSE. AMOUNT: 1,000. TOTAL TO FORM 990-EZ, LINE 16: 13,045.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2DESCRIPTION: TRADEMARK. BEG. OF YEAR AMOUNT: 518. END OF YEAR AMOUNT: 518.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990-EZ, PART I, LINE 10 - GRANTS AND SIMILAR AMOUNTS PAID
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990-EZ, PART I, LINE 16 - OTHER EXPENSES
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 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/BuildTS02021-01-29 14:40:06Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0MATTHEW A MCLOUGHLIN
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ReturnHeader/BusinessOfficerGrp/PhoneNum02022534347
ReturnHeader/BusinessOfficerGrp/SignatureDt02020-02-12
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0LIGHTER ASSOCIATION INC
ReturnHeader/Filer/BusinessNameControlTxt0LIGH
ReturnHeader/Filer/EIN0521498417
ReturnHeader/Filer/PhoneNum02022534347
ReturnHeader/Filer/USAddress/AddressLine1Txt01701 PENNSYLVANIA AVENUE NW NO 20
ReturnHeader/Filer/USAddress/CityNm0WASHINGTON
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ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt0107.1.94.226
ReturnHeader/FilingSecurityInformation/IPDt02020-02-12
ReturnHeader/FilingSecurityInformation/IPTimezoneCd0ES
ReturnHeader/FilingSecurityInformation/IPTm006:08:38
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0521158459
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0HERTZBACH & COMPANY PA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0800 RED BROOK BLVD SUITE 300
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0OWINGS MILLS
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MD
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd021117
ReturnHeader/PreparerPersonGrp/PhoneNum04103633200
ReturnHeader/PreparerPersonGrp/PreparationDt02020-02-12
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0ANTHONY F ALLEN CPA
ReturnHeader/ReturnTs02020-02-24T11:05:13-06:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02019-01-01
ReturnHeader/TaxPeriodEndDt02019-12-31
ReturnHeader/TaxYr02019

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2019 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$128,598
Liabilities
$0
Net assets
$128,598
Revenue
$150,800
Expenses
$147,515
Net income
$3,285
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. 2019 filings • 501(c)6 • <$500k nonprofits