Civic Intelligence

E Squared Cigar Lounge

990 • Fiscal year 2022 • EIN 82-3708312

Jan 01, 2022 to Dec 31, 2022 • Filed on Nov 15, 2023

Organization Profile
3616 Kirkwood HighwayWilmington, DE 19808

(302) 824-5118

Siviq Scores

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

Liabilities / Assets

86th percentile

0.32x

Higher debt load relative to assets than 86% of similar nonprofits.

2022 filings • 501(c)7 • <$500k nonprofits • Source year 2022

Liabilities / Revenue

65th percentile

0.02x

Higher debt load relative to revenue than 65% of similar nonprofits.

2022 filings • 501(c)7 • <$500k nonprofits • Source year 2022

Net Margin

69th percentile

11%

Higher net margin than 69% of similar nonprofits.

2022 filings • 501(c)7 • <$500k nonprofits • Source year 2022

Top Officer Pay

93rd percentile

$0

Higher top officer pay than 93% of similar nonprofits.

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

2022 filings • 501(c)7 • <$500k nonprofits • Source year 2022

Asset Growth

13th percentile

-25%

Faster asset growth than 13% of similar nonprofits.

2022 filings • 501(c)7 • <$500k nonprofits • Annualized from 2021 to 2022

Revenue Growth

50th percentile

11%

Faster revenue growth than 50% of similar nonprofits.

2022 filings • 501(c)7 • <$500k nonprofits • Annualized from 2021 to 2022

Balance Sheet
Liabilities / Assets86th percentile

Assets

Down

$14,170

Down $4,760 (-25%) from 2021

Net Assets

Down

$9,658

Down $9,272 (-49%) from 2021

Liabilities

Up

$4,512

Up $4,512 from 2021

Revenue And Expenses
Liabilities / Revenue65th percentileNet Margin69th percentile

Revenue

Up

$216,015

Up $22,150 (+11%) from 2021

Expenses

Up

$191,830

Up $25,267 (+15%) from 2021

Net Income

Down

$24,185

Down $3,117 (-11%) from 2021

Historical Trend

Balance Sheet Trend

Asset Growth13th percentile

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

$150K$100K$50K$0-$50KAssets 2019: $99,693Liabilities 2019: $96,4442019Assets 2020: $116,376Liabilities 2020: $116,444Net Assets 2020: -$682020Assets 2021: $18,930Liabilities 2021: $0Net Assets 2021: $18,9302021Assets 2022: $14,170Liabilities 2022: $4,512Net Assets 2022: $9,6582022

Highlighted filing

2022

Assets$14,170
Liabilities$4,512
Net Assets$9,658
Open 2022 Filing

Operations Trend

Revenue Growth50th percentile

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

$300K$200K$100K$0-$100KRevenue 2019: $56,670Expenses 2019: $67,793Net Income 2019: -$11,1232019Revenue 2020: $93,183Expenses 2020: $96,500Net Income 2020: -$3,3172020Revenue 2021: $193,865Expenses 2021: $166,563Net Income 2021: $27,3022021Revenue 2022: $216,015Expenses 2022: $191,830Net Income 2022: $24,1852022

Highlighted filing

2022

Revenue$216,015
Expenses$191,830
Net Income$24,185
Open 2022 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2022 to Dec 31, 2022
Signed
Nov 15, 2023
Return Version
2022v5.0
Gross Receipts
$311,815
Mission and Program Overview

Mission

To promote fellowship and community

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$11,913$14,170▲ $2,257
Rtn Earn Endowment Incm Other Fnds$18,930$9,658▼ $9,272
Total Assets$18,930$14,170▼ $4,760
Other Assets Total$7,017--
Liabilities
Other Liabilities-$4,512-
Total Liabilities$0$4,512▲ $4,512
Net Assets / Fund Balance
Total Net Assets Fund Balance$18,930$9,658▼ $9,272
Total Liabilities and Net Assets / Fund Balance$18,930$14,170▼ $4,760
Compensation and Service Providers
Top Officer Pay93rd percentile

Board Members and Trustees

NameTitle
Omar HarrisPresident
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$311,815
Investment Income
$0
Other Revenue
$-95,800
Change in Net Assets
$24,185
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$99,429
Other Expenses$92,401
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$84,472--$84,472
All Other Expenses$40,988--$40,988
Occupancy$31,321--$31,321
Payroll Taxes$14,957--$14,957
Advertising$10,829--$10,829
Travel$4,331--$4,331
Insurance$2,210--$2,210
Office Expenses$1,815--$1,815
Information Technology$907--$907
Total Functional Expenses$191,830$0$0$191,830
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
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Cc$4,512
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
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
No
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

Governing body meeting documentation Part VI line 8A

“Meeting minutes”

Committee meeting documentation Part VI line 8B

“Meeting Minutes”

Form 990 governing body review Part VI line 11

“Meeting Minutes”

Governing documents etc available to public Part VI line 19

“Available upon request”

Filing and Contact Details

Filer

Filer Name
E Squared Cigar Lounge
EIN
82-3708312
Address
3616 Kirkwood Highway, Wilmington, DE 19808

Signing Officer

Name
Omar Harris
Title
President
Signed
2023-11-15
Discuss with paid preparer
No

Organization Details

Formed
2018
Legal Domicile
De
Voting Board Members
1
Independent Board Members
1
Employees
1

Preparer

Firm
Hudak & Company
Address
PO Box 336, New Cumberland, PA 17070
Preparer
Eric MacCollum CPA
Phone
8663863508
Supplemental Narrative

Additional Explanations

List of other fees for services expenses Part IX line 11G

“To support member services To support member services”

List of other expenses Part IX line 24E

“To support member services”

Raw XML Appendix250 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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IRS990/AllOtherExpensesGrp/ProgramServicesAmt040988
IRS990/AllOtherExpensesGrp/TotalAmt040988
IRS990/BooksInCareOfDetail/PersonNm0Keith Dorman
IRS990/BooksInCareOfDetail/PhoneNum03028245118
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt0616 Kirkwood Highway
IRS990/BooksInCareOfDetail/USAddress/CityNm0Wilmington
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0DE
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IRS990/CreditCounselingInd0false
IRS990/CYBenefitsPaidToMembersAmt00
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IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt00
IRS990/CYOtherExpensesAmt092401
IRS990/CYOtherRevenueAmt0-95800
IRS990/CYProgramServiceRevenueAmt0311815
IRS990/CYRevenuesLessExpensesAmt024185
IRS990/CYSalariesCompEmpBnftPaidAmt099429
IRS990/CYTotalExpensesAmt0191830
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt0216015
IRS990/DecisionsSubjectToApprovaInd0false
IRS990/DeductibleArtContributionInd0false
IRS990/DeductibleNonCashContriInd0false
IRS990/DelegationOfMgmtDutiesInd0false
IRS990/Desc0Providing for members and their guests a common space to enjoy cigars and accessories, to increase felowship of those with common interests
IRS990/DescribedInSection501c3Ind0false
IRS990/DisregardedEntityInd0false
IRS990/DocumentRetentionPolicyInd0false
IRS990/DonorAdvisedFundInd0false
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IRS990/ElectionOfBoardMembersInd0false
IRS990/EmployeeCnt01
IRS990/EmploymentTaxReturnsFiledInd0true
IRS990/ExpenseAmt0191830
IRS990/FamilyOrBusinessRlnInd0false
IRS990/FederalGrantAuditRequiredInd0false
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IRS990/ForeignFinancialAccountInd0false
IRS990/ForeignOfficeInd0false
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IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt040.00
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IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
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IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/TitleTxt0President
IRS990/Form990ProvidedToGvrnBodyInd0true
IRS990/FormationYr02018
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IRS990/GoverningBodyVotingMembersCnt01
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossReceiptsAmt0311815
IRS990/GrossReceiptsForPublicUseAmt00
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0false
IRS990/IndependentAuditFinclStmtInd0false
IRS990/IndependentVotingMemberCnt01
IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartIXInd0X
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InformationTechnologyGrp/ProgramServicesAmt0907
IRS990/InformationTechnologyGrp/TotalAmt0907
IRS990/InitiationFeesAndCapContriAmt00
IRS990/InsuranceGrp/ProgramServicesAmt02210
IRS990/InsuranceGrp/TotalAmt02210
IRS990/InvestmentInJointVentureInd0false
IRS990/IRPDocumentCnt00
IRS990/IRPDocumentW2GCnt00
IRS990/LegalDomicileStateCd0DE
IRS990/LoanOutstandingInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0false
IRS990/MethodOfAccountingCashInd0X
IRS990/MinutesOfCommitteesInd0false
IRS990/MinutesOfGoverningBodyInd0false
IRS990/MissionDesc0To promote fellowship and community
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/NetAssetsOrFundBalancesBOYAmt018930
IRS990/NetAssetsOrFundBalancesEOYAmt09658
IRS990/NetIncomeOrLossGrp/RelatedOrExemptFuncIncomeAmt0-95800
IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt0-95800
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NoListedPersonsCompensatedInd0X
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/ProgramServicesAmt031321
IRS990/OccupancyGrp/TotalAmt031321
IRS990/OfficeExpensesGrp/ProgramServicesAmt01815
IRS990/OfficeExpensesGrp/TotalAmt01815
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501cInd0X
IRS990/OrgDoesNotFollowFASB117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt07017
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherLiabilitiesGrp/EOYAmt04512
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt084472
IRS990/OtherSalariesAndWagesGrp/TotalAmt084472
IRS990/PartialLiquidationInd0false
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IRS990/PoliticalCampaignActyInd0false
IRS990/PriorPeriodAdjustmentsAmt0-33457
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0722410
IRS990/ProgramServiceRevenueGrp/Desc0Program Service
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0311815
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0311815
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYOtherExpensesAmt0104161
IRS990/PYOtherRevenueAmt0-108132
IRS990/PYProgramServiceRevenueAmt0301997
IRS990/PYRevenuesLessExpensesAmt027302
IRS990/PYSalariesCompEmpBnftPaidAmt062402
IRS990/PYTotalExpensesAmt0166563
IRS990/PYTotalRevenueAmt0193865
IRS990/ReconcilationRevenueExpnssAmt024185
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0false
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt018930
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt09658
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt04512
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0CC
IRS990ScheduleD/TotalLiabilityAmt04512
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Meeting minutes
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Meeting Minutes
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Meeting Minutes
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Available upon request
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4To support member services To support member services
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5To support member services
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Governing body meeting documentation Part VI line 8a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Committee meeting documentation Part VI line 8b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990 governing body review Part VI line 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Governing documents etc available to public Part VI line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4List of other fees for services expenses Part IX line 11g
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5List of other expenses Part IX line 24e
IRS990/SchoolOperatingInd0false
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IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt018930
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IRS990/TotalAssetsGrp/BOYAmt018930
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IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalEmployeeCnt01
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IRS990/TotalOtherCompensationAmt00
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IRS990/TotalRevenueGrp/ExclusionAmt00
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ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/AuthenticationAssuranceLevelCd0AAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/IdentityAssuranceLevelCd0IAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/OOBSecurityVerificationCd000
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/TrustedCustomerCd00
ReturnHeader/BuildTS02023-04-26 12:10:37Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0false
ReturnHeader/BusinessOfficerGrp/PersonNm0Omar Harris
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0President
ReturnHeader/BusinessOfficerGrp/SignatureDt02023-11-15
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0E Squared Cigar Lounge
ReturnHeader/Filer/BusinessNameControlTxt0ESQU
ReturnHeader/Filer/EIN0823708312
ReturnHeader/Filer/USAddress/AddressLine1Txt03616 Kirkwood Highway
ReturnHeader/Filer/USAddress/CityNm0Wilmington
ReturnHeader/Filer/USAddress/StateAbbreviationCd0DE
ReturnHeader/Filer/USAddress/ZIPCd019808
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0201496611
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Hudak & Company
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0PO Box 336
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0New Cumberland
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0PA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd017070
ReturnHeader/PreparerPersonGrp/PhoneNum08663863508
ReturnHeader/PreparerPersonGrp/PreparationDt02023-11-15
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Eric MacCollum CPA
ReturnHeader/ReturnTs02023-11-15T18:34:42-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0Omar
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0Harris
ReturnHeader/TaxPeriodBeginDt02022-01-01
ReturnHeader/TaxPeriodEndDt02022-12-31
ReturnHeader/TaxYr02022

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2022 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$14,170
Liabilities
$4,512
Net assets
$9,658
Revenue
$216,015
Expenses
$191,830
Net income
$24,185
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2022Detailed filing. Detailed filing data is available for this year.$0.14$0.05$0.10$2.16$1.92$0.24
2021Detailed filing. Detailed filing data is available for this year.$0.19$0.00$0.19$1.94$1.67$0.27
2020Detailed filing. Detailed filing data is available for this year.$1.16$1.16$0.00$0.93$0.97$0.03
2019Summary only. Only limited summary data is available for this year.$1.00$0.96$0.57$0.68$0.11