Civic Intelligence

Lighter Association Inc

990EZ • Fiscal year 2021 • EIN 52-1498417

Jan 01, 2021 to Dec 31, 2021 • Filed on May 11, 2022

1701 Pennsylvania Ave NW Suite 200Washington, DC 20006

(202) 253-4347

Siviq Scores

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

Liabilities / Assets

44th percentile

0.00x

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

2021 filings • 501(c)6 • <$500k nonprofits • Source year 2021

Liabilities / Revenue

44th percentile

0.00x

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

2021 filings • 501(c)6 • <$500k nonprofits • Source year 2021

Net Margin

10th percentile

-40%

Higher net margin than 10% of similar nonprofits.

2021 filings • 501(c)6 • <$500k nonprofits • Source year 2021

Top Officer Pay

72nd percentile

$0

Higher top officer pay than 72% of similar nonprofits.

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

2021 filings • 501(c)6 • <$500k nonprofits • Source year 2021

Asset Growth

11th percentile

-24%

Faster asset growth than 11% of similar nonprofits.

2021 filings • 501(c)6 • <$500k nonprofits • Annualized from 2020 to 2021

Revenue Growth

14th percentile

-41%

Faster revenue growth than 14% of similar nonprofits.

2021 filings • 501(c)6 • <$500k nonprofits • Annualized from 2020 to 2021

Assets

Down

$97,433

Down $30,673 (-24%) from 2020

Net Assets

$97,433

No earlier filing loaded for comparison.

Liabilities

Flat

$0

Flat from 2020

Revenue

Down

$76,000

Down $53,050 (-41%) from 2020

Expenses

Down

$106,671

Down $22,871 (-18%) from 2020

Net Income

Down

-$30,671

Down $30,179 (-6134%) from 2020

Historical Trend

Balance Sheet Trend

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

2021

Assets$97,433
Liabilities$0
Net Assets$97,433

Operations Trend

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

2021

Revenue$76,000
Expenses$106,671
Net Income-$30,671
Jump To
Filing Snapshot
Filing Period
Jan 1, 2021 to Dec 31, 2021
Signed
May 11, 2022
Return Version
2021v4.2
Gross Receipts
$76,000
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)--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Beacon PowerDirector-$0--
BIC CorporationDirector-$0--
Calico Brands IncDirector-$0--
Swedish Match North AmericaDirector-$0--
Zippo ManufacturingDirector-$0--
Steve BurkhartPresident-$0--
Matthew A McLoughlinSecretary/Treasurer-$0--
James McDonoughVice President-$0--
Political and Lobbying Activity
In-house lobbying only
No

Reported Spending and Taxes

Line ItemAmount
Current Year Nondeductible Lobbying and Political Cost$0
Total Nondeductible Lobbying and Political Cost$0
Filing and Contact Details

Filer

Filer Name
Lighter Association Inc
EIN
52-1498417
In Care Of
% DAVID BAKER
Phone
2022534347
Address
1701 Pennsylvania Ave NW Suite 200, Washington, DC 20006

Signing Officer

Name
Steven A Burkhart
Title
President
Phone
2022534347
Signed
2022-05-11
Discuss with paid preparer
Yes

Preparer

Firm
Bdo USA Llp
Address
800 RED BROOK BLVD 300, OWINGS MILLS, MD 21117
Preparer
Anthony F Allen CPA
Phone
4103633200
Supplemental Narrative

Additional Explanations

Form 990-ez, Part V, Information Regarding Personal Benefit Contracts

The 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.

Form 990EZ Part I Line 16

Description:DUES AND SUBSCRIPTIONS Amount:250

Form 990EZ Part I Line 16

Description:FEES AND LICENSES Amount:297

Form 990EZ Part I Line 16

Description:INSURANCE Amount:1758

Form 990EZ Part I Line 16

Description:OFFICE SUPPLIES AND EXPENSE Amount:1152

Form 990EZ Part I Line 16

Description:INDUSTRY SURVEY EXPENSE Amount:1000

Form 990EZ Part II Line 24

Description:TRADEMARK BOY Amount:518 EOY Amount:518

Raw XML Appendix162 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/PersonNm0DAVID BAKER
IRS990EZ/BooksInCareOfDetail/PhoneNum02022534347
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt01701 PENNSYLVANIA AVENUE NW 200
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0WASHINGTON
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0DC
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd020006
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt0127588
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt096915
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IRS990EZ/CostOfGoodsSoldAmt00
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IRS990EZ/ExcessOrDeficitForYearAmt0-30671
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IRS990EZ/Form990TotalAssetsGrp/EOYAmt097433
IRS990EZ/GainOrLossFromSaleOfAssetsAmt00
IRS990EZ/GrossProfitLossSlsOfInvntryAmt00
IRS990EZ/GrossReceiptsAmt076000
IRS990EZ/InfoInScheduleOPartIIIInd0X
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IRS990EZ/MembershipDuesAmt076000
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IRS990EZ/NetAssetsOrFundBalancesEOYAmt097433
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IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt60
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt70
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IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt50
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IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt70
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IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt60
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt70
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0Beacon Power
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1BIC Corporation
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2Calico Brands Inc
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm3Swedish Match North America
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm4Zippo Manufacturing
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm5Steve Burkhart
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm6Matthew A McLoughlin
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm7James McDonough
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0Director
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1Director
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2Director
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt3Director
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt4Director
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt5President
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt6Secretary/Treasurer
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt7Vice President
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501cInd0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationFiled990TInd0false
IRS990EZ/OrganizationHadUBIInd0false
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IRS990EZ/OtherAssetsTotalDetail/EOYAmt0518
IRS990EZ/OtherExpensesTotalAmt04887
IRS990EZ/PoliticalCampaignActyInd0false
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/PrintingPublicationsPostageAmt040
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IRS990EZ/ProhibitedTaxShelterTransInd0false
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IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SpecialEventsDirectExpensesAmt00
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IRS990EZ/SubjectToProxyTaxInd0true
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IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TotalExpensesAmt0106671
IRS990EZ/TotalRevenueAmt076000
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990EZ/WebsiteAddressTxt0WWW.LIGHTERASSOCIATION.ORG
IRS990ScheduleC/AggregateReportedDuesNtcAmt00
IRS990ScheduleC/AgreeCarryoverPriorYearInd0false
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IRS990ScheduleC/NonDedLbbyngPltclCyovAmt00
IRS990ScheduleC/NonDeductibleLbbyngPltclCYAmt00
IRS990ScheduleC/NonDeductibleLbbyngPltclTotAmt00
IRS990ScheduleC/OnlyInHouseLobbyingInd0false
IRS990ScheduleC/SubstantiallyAllDuesNondedInd0false
IRS990ScheduleC/TaxableAmt00
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE 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.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Description:DUES AND SUBSCRIPTIONS Amount:250
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Description:FEES AND LICENSES Amount:297
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Description:INSURANCE Amount:1758
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4Description:OFFICE SUPPLIES AND EXPENSE Amount:1152
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5Description:INDUSTRY SURVEY EXPENSE Amount:1000
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6Description:TRADEMARK BOY Amount:518 EOY Amount:518
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990-EZ, PART V, INFORMATION REGARDING PERSONAL BENEFIT CONTRACTS
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990EZ PART I LINE 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990EZ PART I LINE 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990EZ PART I LINE 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990EZ PART I LINE 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990EZ PART I LINE 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990EZ PART II LINE 24
ReturnHeader/BuildTS02022-09-23 18:48:47Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0Steven A Burkhart
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0President
ReturnHeader/BusinessOfficerGrp/PhoneNum02022534347
ReturnHeader/BusinessOfficerGrp/SignatureDt02022-05-11
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0Lighter Association Inc
ReturnHeader/Filer/BusinessNameControlTxt0LIGH
ReturnHeader/Filer/EIN0521498417
ReturnHeader/Filer/InCareOfNm0% DAVID BAKER
ReturnHeader/Filer/PhoneNum02022534347
ReturnHeader/Filer/USAddress/AddressLine1Txt01701 Pennsylvania Ave NW Suite 200
ReturnHeader/Filer/USAddress/CityNm0Washington
ReturnHeader/Filer/USAddress/StateAbbreviationCd0DC
ReturnHeader/Filer/USAddress/ZIPCd020006
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0BDO USA LLP
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0800 RED BROOK BLVD 300
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0OWINGS MILLS
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MD
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd021117
ReturnHeader/PreparerPersonGrp/PhoneNum04103633200
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Anthony F Allen CPA
ReturnHeader/ReturnTs02022-05-12T08:42:23-05:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0Steven A
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0Burkhart
ReturnHeader/TaxPeriodBeginDt02021-01-01
ReturnHeader/TaxPeriodEndDt02021-12-31
ReturnHeader/TaxYr02021

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No mirrored PDF or thumbnail assets are attached yet.

Filings

Peer Organizations

Similar nonprofits based on the same Siviq industry and scale cohort. 2021 filings • 501(c)6 • <$500k nonprofits