Civic Intelligence

National Lime Association

EIN 53-0115690 • 501(c)6 • Arlington, VA

Profile

To promote the use of lime and the business interests of the industry.

200 North Glebe Road 800Arlington, VA 22203-3728

www.lime.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

79th percentile

0.41x

Higher debt load relative to assets than 79% of similar nonprofits.

501(c)6 • $1M-$5M nonprofits • Source year 2025

Liabilities / Revenue

68th percentile

0.31x

Higher debt load relative to revenue than 68% of similar nonprofits.

501(c)6 • $1M-$5M nonprofits • Source year 2025

Net Margin

13th percentile

-10%

Higher net margin than 13% of similar nonprofits.

501(c)6 • $1M-$5M nonprofits • Source year 2025

Top Officer Pay

99th percentile

$627,732

Higher top officer pay than 99% of similar nonprofits.

Top officer pay equals 24.3% of source-year revenue.

501(c)6 • $1M-$5M nonprofits • Source year 2025

Asset Growth

7th percentile

-21%

Faster asset growth than 7% of similar nonprofits.

501(c)6 • $1M-$5M nonprofits • Annualized from 2024 to 2025

Revenue Growth

28th percentile

-1.6%

Faster revenue growth than 28% of similar nonprofits.

501(c)6 • $1M-$5M nonprofits • Annualized from 2024 to 2025

Assets

Up

$2,410,311

Up $230,580 (+11%) from 2023

Liabilities

Up

$1,017,339

Up $190,174 (+23%) from 2023

Net Assets

Up

$1,392,972

Up $40,406 (+3.0%) from 2023

Revenue

Up

$2,621,346

Up $346,057 (+15%) from 2023

Expenses

Up

$2,580,940

Up $273,130 (+12%) from 2023

Net Income

Up

$40,406

Up $72,927 (+224%) from 2023

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$3.0M$2.0M$1.0M$0Assets 2011: $677,914Liabilities 2011: $97,280Net Assets 2011: $580,6342011Assets 2012: $758,201Liabilities 2012: $14,665Net Assets 2012: $743,5362012Assets 2013: $932,589Liabilities 2013: $118,755Net Assets 2013: $813,8342013Assets 2014: $838,215Liabilities 2014: $0Net Assets 2014: $838,2152014Assets 2015: $857,850Liabilities 2015: $16,357Net Assets 2015: $841,4932015Assets 2016: $955,424Liabilities 2016: $7,768Net Assets 2016: $947,6562016Assets 2017: $846,628Liabilities 2017: $10,482Net Assets 2017: $836,1462017Assets 2018: $1,289,986Liabilities 2018: $33,273Net Assets 2018: $1,256,7132018Assets 2019: $1,620,217Liabilities 2019: $357,984Net Assets 2019: $1,262,2332019Assets 2020: $1,451,105Liabilities 2020: $213,125Net Assets 2020: $1,237,9802020Assets 2021: $1,557,974Liabilities 2021: $225,218Net Assets 2021: $1,332,7562021Assets 2022: $1,739,135Liabilities 2022: $354,048Net Assets 2022: $1,385,0872022Assets 2023: $2,179,731Liabilities 2023: $827,165Net Assets 2023: $1,352,5662023Assets 2024: $2,410,311Liabilities 2024: $1,017,339Net Assets 2024: $1,392,9722024

Highlighted filing

2024

Assets$2,410,311
Liabilities$1,017,339
Net Assets$1,392,972

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$3.0M$2.0M$1.0M$0-$1.0MRevenue 2011: $1,373,166Expenses 2011: $1,312,613Net Income 2011: $60,5532011Revenue 2012: $1,483,090Expenses 2012: $1,320,188Net Income 2012: $162,9022012Revenue 2013: $1,332,083Expenses 2013: $1,261,785Net Income 2013: $70,2982013Revenue 2014: $1,326,569Expenses 2014: $1,302,188Net Income 2014: $24,3812014Revenue 2015: $1,392,736Expenses 2015: $1,389,458Net Income 2015: $3,2782015Revenue 2016: $1,433,155Expenses 2016: $1,326,992Net Income 2016: $106,1632016Revenue 2017: $1,405,039Expenses 2017: $1,516,549Net Income 2017: -$111,5102017Revenue 2018: $2,072,666Expenses 2018: $1,652,099Net Income 2018: $420,5672018Revenue 2019: $1,718,660Expenses 2019: $1,713,140Net Income 2019: $5,5202019Revenue 2020: $1,634,805Expenses 2020: $1,659,058Net Income 2020: -$24,2532020Revenue 2021: $1,702,417Expenses 2021: $1,607,641Net Income 2021: $94,7762021Revenue 2022: $1,835,393Expenses 2022: $1,783,062Net Income 2022: $52,3312022Revenue 2023: $2,275,289Expenses 2023: $2,307,810Net Income 2023: -$32,5212023Revenue 2024: $2,621,346Expenses 2024: $2,580,940Net Income 2024: $40,4062024

Highlighted filing

2024

Revenue$2,621,346
Expenses$2,580,940
Net Income$40,406

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$2.41$1.02$1.39$2.62$2.58$0.04
2023Detailed filing. Detailed filing data is available for this year.$2.18$0.83$1.35$2.28$2.31$0.03
2022Detailed filing. Detailed filing data is available for this year.$1.74$0.35$1.39$1.84$1.78$0.05
2021Detailed filing. Detailed filing data is available for this year.$1.56$0.23$1.33$1.70$1.61$0.09
2020Detailed filing. Detailed filing data is available for this year.$1.45$0.21$1.24$1.63$1.66$0.02
2019Detailed filing. Detailed filing data is available for this year.$1.62$0.36$1.26$1.72$1.71$0.01
2018Detailed filing. Detailed filing data is available for this year.$1.29$0.03$1.26$2.07$1.65$0.42
2017Detailed filing. Detailed filing data is available for this year.$0.85$0.01$0.84$1.41$1.52$0.11
2016Detailed filing. Detailed filing data is available for this year.$0.96$0.01$0.95$1.43$1.33$0.11
2015Detailed filing. Detailed filing data is available for this year.$0.86$0.02$0.84$1.39$1.39$0.00
2014Summary only. Only limited summary data is available for this year.$0.84$0.00$0.84$1.33$1.30$0.02
2013Summary only. Only limited summary data is available for this year.$0.93$0.12$0.81$1.33$1.26$0.07
2012Summary only. Only limited summary data is available for this year.$0.76$0.01$0.74$1.48$1.32$0.16
2011Summary only. Only limited summary data is available for this year.$0.68$0.10$0.58$1.37$1.31$0.06
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2023 to Jun 30, 2024
Signed
Nov 4, 2024
Return Version
2023v5.1
Gross Receipts
$2,621,356
Mission and Program Overview

Mission

To promote the use of lime and the business interests of the industry.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$912,813$1,091,792▲ $178,979
Investments Other Securities$600,000$629,213▲ $29,213
Accounts Receivable$70,634$216,413▲ $145,779
Prepaid Expenses and Deferred Charges$90,051$70,101▼ $19,950
Land, Buildings, and Equipment, Net$13,593$8,118▼ $5,475
Inventories for Sale or Use$6,976$5,678▼ $1,298
Total Assets$2,179,731$2,410,311▲ $230,580
Other Assets Total$485,664$388,996▼ $96,668
Liabilities
Accounts Payable and Accrued Expenses$296,658$579,532▲ $282,874
Other Liabilities$530,507$430,307▼ $100,200
Deferred Revenue$0$7,500▲ $7,500
Total Liabilities$827,165$1,017,339▲ $190,174
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,352,566$1,392,972▲ $40,406
Total Net Assets Fund Balance$1,352,566$1,392,972▲ $40,406
Total Liabilities and Net Assets / Fund Balance$2,179,731$2,410,311▲ $230,580

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$8,118$97,651$105,769
Other Assets Org$385,981--
Other Securities$316,112--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
William HerzExecutive DirectorFT$313,627$234,798$548,425
Bradford FrisbyDeputy General CounselFT$187,326$113,653$300,979
JONATHAN DE'ATHDirector of EnvironmentalFT$148,042$84,100$232,142
Hunter PrillmanHealth & Safety DirectorPT$137,149$74,164$211,313
Deborah MaffettAssistant SecretaryFT$115,517$68,110$183,627

Board Members and Trustees

NameTitle
Jack FahlerPresident
Brian TidemanDirector
Daniel DixonDirector
Kyle AppleDirector
Leann CavinessDirector
Phillip NiemannDirector
Tim ByrneDirector
Wade WeaverDirector
Paul HoganVP/sec/treas
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$2,588,326
Investment Income
$32,706
Other Revenue
$314
Change in Net Assets
$40,406
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,675,731
Other Expenses$905,209
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages---$732,165
Current Officers, Directors, Trustees, and Key Employees---$659,722
Fees for Services Legal---$159,530
Pension Plan Contributions---$106,539
Other Employee Benefits---$103,761
Occupancy---$101,335
Payroll Taxes---$73,544
Information Technology---$64,290
All Other Expenses---$35,019
Other Expenses---$23,669
Fees for Services Accounting---$17,481
Travel---$10,683
Insurance---$8,664
Office Expenses---$8,073
Depreciation Depletion---$6,905
Total Functional Expenses$0$0$0$2,580,940
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$112,708
Total Nondeductible Lobbying and Political Cost$112,708
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Operating Lease Liability - Non-current$325,286
Operating Lease Liability - Current$105,021
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Audit committee
No
Business relationship with 35% controlled entity
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
Yes
Other officer compensation reviewed
No
Conflict-of-interest policy
No
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 2

The following board members may have had business relationships with one another from time to time in the ordinary course of business during nla's tax year: jack fahler, carmeuse lime; daniel dixon., cheney lime & cement, kyle apple, greer industries; phillip niemann, lhoist na; brian tideman, pete lien & sons, inc.; tim byrne, u.s. Lime & minerals; paul hogan, mississippi lime; wade weaver, martin marietta magnesia specialties, inc.; leann caviness, rhi magnesita

Form 990, Part VI, Section A, Line 6

The organization's members consist of companies in the united states and canadian lime industry.

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

The organizations members elect the board of directors.

Form 990, Part VI, Section A, Line 8B

The organization's committees do not have authority to act on behalf of the governing body.

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

The form 990 is reviewed by the organization's executive director, and an electronic copy is distributed to the president and vice president for their review.

Form 990, Part VI, Section B, Line 15A

The organization has a compensation committee that, for the executive director, reviews a summary of (1) the executive director's achievements and (2) compensation data obtained from form 990's of comparably sized organizations. This process is followed annually.

Form 990, Part VI, Section C, Line 19

The organization makes its governing documents and financial statements available upon request.

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

Phillip niemann - lhoist north america, ft. Worth, tx 76109. Daniel dixon - cheney lime & cement, oneonta, al 35121. Kyle apple - greer industries, inc., morgantown, wv 26507. Tim byrne - u.s. Lime & minerals, dallas, tx 75240. Brian tideman - pete lien & sons, inc., rapid city, sd 57709. Paul hogan - mississippi lime, st louis, mo 63127. Wade weaver - martin marietta magnesia sepcialties, inc, woodville, ohio, canada 43469. Jack fahler - carmeuse lime & stone, pittsburgh, pa 15222. Leann caviness - rhi magnesita, york, pa 17408.

Filing and Contact Details

Filer

Filer Name
National Lime Association
EIN
53-0115690
Phone
7032435463
Address
200 NORTH GLEBE ROAD 800, ARLINGTON, VA 22203-3728

Signing Officer

Name
Deborah Maffett
Title
Assistant Secretary
Phone
7032435463
Signed
2024-11-04
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Deborah Maffett
Formed
1902
Legal Domicile
Va
Voting Board Members
9
Independent Board Members
9
Employees
5
Volunteers
0

Preparer

Firm
Dembo Jones Pc
Address
6116 EXECUTIVE BLVD SUITE 500, NORTH BETHESDA, MD 20852
Preparer
David J Sherdel CPA
Phone
3017705100
Raw XML AppendixShowing 400 of 491 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.

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IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0WILLIAM HERZ
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm1BRADFORD FRISBY
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm2JONATHAN DE'ATH
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm3HUNTER PRILLMAN
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm4DEBORAH MAFFETT
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0EXECUTIVE DIRECTOR
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt1DEPUTY GENERAL COUNSEL
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt2DIRECTOR OF ENVIRONMENTAL
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt3HEALTH & SAFETY DIRECTOR
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt4ASSISTANT SECRETARY
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IRS990ScheduleJ/SeverancePaymentInd00
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IRS990/ScheduleORequiredInd01

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