Liabilities / Assets
Score unavailable
Liabilities-to-assets requires both liabilities and assets on this filing.
Lighter Association Inc
990EZ • Fiscal year 2024 • EIN 52-1498417
Refreshing map…
Siviq Scores
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
No value available
Liabilities / Revenue
Score unavailable
Liabilities-to-revenue requires both liabilities and revenue on this filing.
Net Margin
20th percentile
Higher net margin than 20% of similar nonprofits.
Top Officer Pay
74th percentile
Higher top officer pay than 74% of similar nonprofits.
Top officer pay equals 0.0% of source-year revenue.
Asset Growth
12th percentile
Faster asset growth than 12% of similar nonprofits.
Revenue Growth
30th percentile
Faster revenue growth than 30% of similar nonprofits.
Balance Sheet
Assets
Down$41,856
Down $18,612 (-31%) from 2023
Net Assets
$41,856
No earlier filing loaded for comparison.
Liabilities
-
No earlier filing loaded for comparison.
Revenue And Expenses
Revenue
Down$114,000
Down $9,000 (-7.3%) from 2023
Expenses
Up$132,612
Up $11,726 (+9.7%) from 2023
Net Income
Down-$18,612
Down $20,726 (-980%) from 2023
Historical Trend
Jump To
Filing Snapshot
- Filing Period
- Jan 1, 2024 to Dec 31, 2024
- Signed
- Mar 10, 2025
- Return Version
- 2024v5.0
- Gross Receipts
- $114,000
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
| Description | Grants | Expenses |
|---|---|---|
| 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. (7 MEMBERS) | - | - |
Compensation and Service Providers
Employees
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| - | Director | - | $0 | - | - |
| - | Director | - | $0 | - | - |
| - | Director | - | $0 | - | - |
| - | Director | - | $0 | - | - |
| - | Director | - | $0 | - | - |
| STEVEN A BURKHART | President/Tr | - | $0 | - | - |
| BETH SEALS | Vice Preside | - | $0 | - | - |
| MICHAEL G FORYS | Secretary | - | $0 | - | - |
Filing and Contact Details
Filer
- Filer Name
- Lighter Association Inc
- EIN
- 52-1498417
- Phone
- 2022534347
- Address
- 1701 PENNSYLVANIA AVE NW 200, WASHINGTON, DC 20006
Signing Officer
- Name
- Steven a Burkhart
- Title
- President/treasurer
- Phone
- 2022534347
- Signed
- 2025-03-10
- Discuss with paid preparer
- Yes
Preparer
- Firm
- Allen CFO Group LLC
- Address
- 108 LOBLOLLY CT, WALLACE, NC 28466
- Preparer
- Anthony F Allen CPA
- Phone
- 9108329200
Supplemental Narrative
Additional Explanations
Form 990-ez, Part I, Line 16
“Expenses travel 1,539 conferences/meetings 18,911 insurance 993 fees and licenses 383 government affairs 28 industry survey 1,000 office supplies 2,085 public relations 499 website 292 total 25,730”
Form 990-ez, Part II, Line 24
“Trademark 518 518 total 518 518”
Form 990-ez, Part III
“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.”
Raw XML Appendix117 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/ActivitiesNotPreviouslyRptInd | 0 | false |
| IRS990EZ/BooksInCareOfDetail/PersonNm | 0 | DAVID BAKER |
| IRS990EZ/BooksInCareOfDetail/PhoneNum | 0 | 2022534347 |
| IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 1701 PENNSYLVANIA AVE NW 200 |
| IRS990EZ/BooksInCareOfDetail/USAddress/CityNm | 0 | WASHINGTON |
| IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | DC |
| IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 20006 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt | 0 | 59950 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt | 0 | 41338 |
| IRS990EZ/ChgMadeToOrgnzngDocNotRptInd | 0 | false |
| IRS990EZ/ContributionsGiftsGrantsEtcAmt | 0 | 114000 |
| IRS990EZ/DonorAdvisedFndsInd | 0 | false |
| IRS990EZ/ExcessOrDeficitForYearAmt | 0 | -18612 |
| IRS990EZ/FeesAndOtherPymtToIndCntrctAmt | 0 | 106859 |
| IRS990EZ/ForeignFinancialAccountInd | 0 | false |
| IRS990EZ/ForeignOfficeInd | 0 | false |
| IRS990EZ/Form1120PolFiledInd | 0 | false |
| IRS990EZ/Form990TotalAssetsGrp/BOYAmt | 0 | 60468 |
| IRS990EZ/Form990TotalAssetsGrp/EOYAmt | 0 | 41856 |
| IRS990EZ/GrossReceiptsAmt | 0 | 114000 |
| IRS990EZ/InfoInScheduleOPartIIIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartIIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartIInd | 0 | X |
| IRS990EZ/MadeLoansToFromOfficersInd | 0 | false |
| IRS990EZ/MethodOfAccountingCashInd | 0 | X |
| IRS990EZ/NetAssetsOrFundBalancesBOYAmt | 0 | 60468 |
| IRS990EZ/NetAssetsOrFundBalancesEOYAmt | 0 | 41856 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt | 0 | 60468 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt | 0 | 41856 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 0 | 000.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 1 | 000.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 2 | 000.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 3 | 000.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 4 | 000.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 5 | 000.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 6 | 000.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 7 | 000.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/BusinessName/BusinessNameLine1Txt | 0 | BEACON POWER |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/BusinessName/BusinessNameLine1Txt | 1 | BIC CORPORATION |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/BusinessName/BusinessNameLine1Txt | 2 | SWEDISH MATCH NORTH AMERICA |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/BusinessName/BusinessNameLine1Txt | 3 | TOKAI INTERNATIONAL HOLDINGS INC |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/BusinessName/BusinessNameLine1Txt | 4 | ZIPPO MANUFACTURING |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 0 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 1 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 2 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 3 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 4 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 5 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 6 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 7 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 0 | STEVEN A BURKHART |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 1 | BETH SEALS |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 2 | MICHAEL G FORYS |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 0 | DIRECTOR |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 1 | DIRECTOR |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 2 | DIRECTOR |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 3 | DIRECTOR |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 4 | DIRECTOR |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 5 | PRESIDENT/TR |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 6 | VICE PRESIDE |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 7 | SECRETARY |
| IRS990EZ/OperateHospitalInd | 0 | false |
| IRS990EZ/Organization501cInd | 0 | X |
| IRS990EZ/OrganizationDissolvedEtcInd | 0 | false |
| IRS990EZ/OrganizationHadUBIInd | 0 | false |
| IRS990EZ/OtherAssetsTotalDetail/BOYAmt | 0 | 518 |
| IRS990EZ/OtherAssetsTotalDetail/EOYAmt | 0 | 518 |
| IRS990EZ/OtherExpensesTotalAmt | 0 | 25730 |
| IRS990EZ/PoliticalCampaignActyInd | 0 | false |
| IRS990EZ/PrimaryExemptPurposeTxt | 0 | 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. |
| IRS990EZ/PrintingPublicationsPostageAmt | 0 | 23 |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt | 0 | 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. (7 MEMBERS) |
| IRS990EZ/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990EZ/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990EZ/ScheduleBNotRequiredInd | 0 | X |
| IRS990EZ/SubjectToProxyTaxInd | 0 | false |
| IRS990EZ/TanningServicesProvidedInd | 0 | false |
| IRS990EZ/TotalExpensesAmt | 0 | 132612 |
| IRS990EZ/TotalRevenueAmt | 0 | 114000 |
| IRS990EZ/TransactionWithControlEntInd | 0 | false |
| IRS990EZ/TypeOfOrganizationCorpInd | 0 | X |
| IRS990EZ/WebsiteAddressTxt | 0 | WWW.LIGHTERASSOCIATION.ORG |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | EXPENSES TRAVEL 1,539 CONFERENCES/MEETINGS 18,911 INSURANCE 993 FEES AND LICENSES 383 GOVERNMENT AFFAIRS 28 INDUSTRY SURVEY 1,000 OFFICE SUPPLIES 2,085 PUBLIC RELATIONS 499 WEBSITE 292 TOTAL 25,730 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | TRADEMARK 518 518 TOTAL 518 518 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | 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. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990-EZ, PART I, LINE 16 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990-EZ, PART II, LINE 24 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990-EZ, PART III |
| ReturnHeader/BuildTS | 0 | 2025-03-06 01:10:19Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | true |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | STEVEN A BURKHART |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | PRESIDENT/TREASURER |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 2022534347 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2025-03-10 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | LIGHTER ASSOCIATION INC |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | LIGH |
| ReturnHeader/Filer/EIN | 0 | 521498417 |
| ReturnHeader/Filer/PhoneNum | 0 | 2022534347 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | 1701 PENNSYLVANIA AVE NW 200 |
| ReturnHeader/Filer/USAddress/CityNm | 0 | WASHINGTON |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | DC |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 20006 |
| ReturnHeader/IRSResponsiblePrtyInfoCurrInd | 0 | true |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 921731332 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | ALLEN CFO GROUP LLC |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | 108 LOBLOLLY CT |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | WALLACE |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | NC |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 28466 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 9108329200 |
| ReturnHeader/PreparerPersonGrp/PreparationDt | 0 | 2025-03-10 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | ANTHONY F ALLEN CPA |
| ReturnHeader/ReturnTs | 0 | 2025-03-24T12:21:33-04:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990EZ |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2024-01-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2024-12-31 |
| ReturnHeader/TaxYr | 0 | 2024 |
Document Assets
No mirrored PDF or thumbnail assets are attached yet.
Filings
Displayed year
2024 • Form 990EZDetailed filing. Detailed filing data is available for this year.
- Assets
- $41,856
- Liabilities
- -
- Net assets
- $41,856
- Revenue
- $114,000
- Expenses
- $132,612
- Net income
- -$18,612