Civic Intelligence

Parents Against Vaping E Cigarettes Inc

990 • Fiscal year 2019 • EIN 83-2367563

Jan 01, 2019 to Dec 31, 2019 • Filed on Sep 21, 2020

105 W 86th Street 360New York, NY 10024

(212) 600-9682

Siviq Scores

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

Liabilities / Assets

38th percentile

0.02x

Higher debt load relative to assets than 38% of similar nonprofits.

2019 filings • NTEE F • $500k-$1M nonprofits • Source year 2019

Liabilities / Revenue

33rd percentile

0.01x

Higher debt load relative to revenue than 33% of similar nonprofits.

2019 filings • NTEE F • $500k-$1M nonprofits • Source year 2019

Net Margin

97th percentile

76%

Higher net margin than 97% of similar nonprofits.

2019 filings • NTEE F • $500k-$1M nonprofits • Source year 2019

Top Officer Pay

34th percentile

$0

Higher top officer pay than 34% of similar nonprofits.

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

2019 filings • NTEE F • $500k-$1M nonprofits • Source year 2019

Asset Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2019

Revenue Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2019

Assets

$543,323

No earlier filing loaded for comparison.

Net Assets

$533,447

No earlier filing loaded for comparison.

Liabilities

$9,876

No earlier filing loaded for comparison.

Revenue

$698,473

No earlier filing loaded for comparison.

Expenses

$165,026

No earlier filing loaded for comparison.

Net Income

$533,447

No earlier filing loaded for comparison.

Historical Trend

Balance Sheet Trend

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

$600K$400K$200K$0Assets 2019: $543,323Liabilities 2019: $9,876Net Assets 2019: $533,4472019Assets 2020: $127,293Liabilities 2020: $27,247Net Assets 2020: $100,0462020Assets 2021: $142,997Liabilities 2021: $57,428Net Assets 2021: $85,5692021Assets 2022: $145,566Liabilities 2022: $8,660Net Assets 2022: $136,9062022Assets 2023: $146,710Liabilities 2023: $7,992Net Assets 2023: $138,7182023Assets 2024: $115,114Liabilities 2024: $7,842Net Assets 2024: $107,2722024

Highlighted filing

2019

Assets$543,323
Liabilities$9,876
Net Assets$533,447

Operations Trend

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

$1.0M$500K$0-$500KRevenue 2019: $698,473Expenses 2019: $165,026Net Income 2019: $533,4472019Revenue 2020: $14,413Expenses 2020: $447,814Net Income 2020: -$433,4012020Revenue 2021: $389,644Expenses 2021: $404,121Net Income 2021: -$14,4772021Revenue 2022: $372,689Expenses 2022: $321,352Net Income 2022: $51,3372022Revenue 2023: $362,387Expenses 2023: $360,575Net Income 2023: $1,8122023Revenue 2024: $353,031Expenses 2024: $384,477Net Income 2024: -$31,4462024

Highlighted filing

2019

Revenue$698,473
Expenses$165,026
Net Income$533,447
Jump To
Filing Snapshot
Filing Period
Jan 1, 2019 to Dec 31, 2019
Signed
Sep 21, 2020
Return Version
2019v5.0
Gross Receipts
$698,473
Mission and Program Overview

Mission

Pave (parents against vaping e-cigaretts) founded by three concerned moms, is a grassroots group that seeks to educate parents about the dangers of e-cigarettes; advocate for the health and safety of our kids with regards to their widespread use of these products, including the juul; and activate our membership to lobby for legislative and/or regulatory action against e-cigarette companies when and if necessary.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts-$341,533-
Pledges and Grants Receivable-$187,500-
Prepaid Expenses and Deferred Charges-$8,623-
Land, Buildings, and Equipment, Net-$5,667-
Total Assets$0$543,323▲ $543,323
Liabilities
Accounts Payable and Accrued Expenses-$9,876-
Total Liabilities$0$9,876▲ $9,876
Net Assets / Fund Balance
Net Assets With Donor Restrictions-$319,424-
Net Assets Without Donor Restrictions-$214,023-
Total Net Assets Fund Balance$0$533,447▲ $533,447
Total Liabilities and Net Assets / Fund Balance$0$543,323▲ $543,323

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$5,667$1,133-
Compensation and Service Providers

Board Members and Trustees

NameTitle
Meredith BermanPresident
Dorian FuhrmanVP- Secretar
Dina AlessiVP-treasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$698,473
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$0
All Other Contributions
$698,473
Change in Net Assets
$533,447

Audited Revenue Reconciliation

Revenue per Audited Statements
$698,473
Total Revenue per Audited Statements
$698,473
Total Revenue per Form 990
$698,473
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$165,026
Total Fundraising Expense$168
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Management$44,580$420-$45,000
Fees for Services Other$22,938$4,977-$27,915
Travel$22,671--$22,671
Information Technology$22,595--$22,595
Fees for Services Legal$7,582$4,824-$12,406
Insurance$9,965$1,758-$11,723
Office Expenses$9,022$1,697-$10,719
Advertising$5,750--$5,750
Fees for Services Accounting$233$1,611-$1,844
Depreciation Depletion$1,133--$1,133
Conferences and Meetings$120--$120
Other Expenses$1,012$25$168$25
All Other Expenses-$20-$20
Total Functional Expenses$149,526$15,332$168$165,026

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$165,026
Total Expenses per Audited Statements$165,026
Total Expenses per Form 990$165,026
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
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
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
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 11B

The 990 is reviewed by finance and operation controller and once approved is given to full board for their review.

Form 990, Page 6, Part VI, Line 19

A request can be made for copy of governing documents and it will be sent to them.

Filing and Contact Details

Filer

Filer Name
Parents Against Vaping E-cigarettes
EIN
83-2367563
Phone
2126009682
Address
105 W 86TH STREET 360, NEW YORK, NY 10024

Signing Officer

Name
Dina Alessi
Title
VP-treasurer
Phone
2126009682
Signed
2020-09-21

Organization Details

Principal Officer
Dina Alessi
Formed
2018
Legal Domicile
Ny
Voting Board Members
3
Independent Board Members
3
Employees
0
Volunteers
20

Preparer

Firm
Coates & Hutchinson Pc
Address
2130 PRIEST BRIDGE DR STE 10, CROFTON, MD 21114-2457
Preparer
Theresa Hutchinson
Phone
4107213946
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

Pave (parents against vaping e-cigaretts) founded by three concerned moms, is a grassroots group that seeks to educate parents about the dangers of e-cigarettes; advocate for the health and safety of our kids with regards to their widespread use of these products, including the juul; and activate our membership to lobby for legislative and/or regulatory action against e-cigarette companies when and if necessary.

Form 990, Page 1, Part I, Line 6

Pave pods are volunteer-run local chapters of our national organization. Pods work with the national office on local strategy development: o serves as pave's public face in a particular state; meets with local legislatores, provides testimony at hearings o keeps abreast of local vaping related goings on o helps organize, advocate, and educate in a particular state; ie helps organize letter writing campaigns, provides local presenter flavor during education webinars o helps recuit new members o helps develop outreach in state and local communities o reports back to headquarters

Form 990, Page 2, Part III, Line 4A

Education for advocacy working with pave advocacy team, we use our education platform to raise the voices of parents and stakeholders working for change in their local communities. We had eleven presentations at various locations to educate the parents and children about vaping. In addition, we attended and presented at over 20 congressional hearings to further the edcuation of the importance of this issue. New media we continue to expand our reach, finding new volunteers, partnerships, and developing a user-generated youth competition using new channels like social media.

Form 990, Part IX, Line 11G

Consulting 257 850 0 interns 22,681 4,127 0 total 22,938 4,977 0

Financial Statement Notes

Schedule D, Page 3, Part X

Pave has adopted the accounting of uncertainity in income taxes as required by the income taxes topic (topic 740) of the fasb accounting standards codification. Topic 740 requires pave to determine whether a tax position is more likely than not to be sustained upon examination by the applicable standards codification. Topic 740 requires pave to determine whether a tax position is more likely than not to be sustained upon examination by the applicable taxing authority, including resolution of any related appeals or litigation processes, based on the technical merits of the position. The tax benefit to be recognized is measured as the largest amount of benefit that is more than fifty percent likely of being realized upon ultimate settlement, which could result in pave recording a tax liability that would reduce pave's net assets. Management has analyzed pave tax positions, and has concluded that no liability for unrecognized tax benefits should be recorded related to uncertain tax positions taken on the initial return filed for open year 2018, or expected to be taken in its 2019 tax return. Pave is not aware of any tax positions for which it believes that there is a reasonable possibility that the total amounts of unrecognized tax benefits will change materially in the next twelve months.

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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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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0PAVE HAS ADOPTED THE ACCOUNTING OF UNCERTAINITY IN INCOME TAXES AS REQUIRED BY THE INCOME TAXES TOPIC (TOPIC 740) OF THE FASB ACCOUNTING STANDARDS CODIFICATION. TOPIC 740 REQUIRES PAVE TO DETERMINE WHETHER A TAX POSITION IS MORE LIKELY THAN NOT TO BE SUSTAINED UPON EXAMINATION BY THE APPLICABLE STANDARDS CODIFICATION. TOPIC 740 REQUIRES PAVE TO DETERMINE WHETHER A TAX POSITION IS MORE LIKELY THAN NOT TO BE SUSTAINED UPON EXAMINATION BY THE APPLICABLE TAXING AUTHORITY, INCLUDING RESOLUTION OF ANY RELATED APPEALS OR LITIGATION PROCESSES, BASED ON THE TECHNICAL MERITS OF THE POSITION. THE TAX BENEFIT TO BE RECOGNIZED IS MEASURED AS THE LARGEST AMOUNT OF BENEFIT THAT IS MORE THAN FIFTY PERCENT LIKELY OF BEING REALIZED UPON ULTIMATE SETTLEMENT, WHICH COULD RESULT IN PAVE RECORDING A TAX LIABILITY THAT WOULD REDUCE PAVE'S NET ASSETS. MANAGEMENT HAS ANALYZED PAVE TAX POSITIONS, AND HAS CONCLUDED THAT NO LIABILITY FOR UNRECOGNIZED TAX BENEFITS SHOULD BE RECORDED RELATED TO UNCERTAIN TAX POSITIONS TAKEN ON THE INITIAL RETURN FILED FOR OPEN YEAR 2018, OR EXPECTED TO BE TAKEN IN ITS 2019 TAX RETURN. PAVE IS NOT AWARE OF ANY TAX POSITIONS FOR WHICH IT BELIEVES THAT THERE IS A REASONABLE POSSIBILITY THAT THE TOTAL AMOUNTS OF UNRECOGNIZED TAX BENEFITS WILL CHANGE MATERIALLY IN THE NEXT TWELVE MONTHS.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 3, PART X
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0PAVE (PARENTS AGAINST VAPING E-CIGARETTS) FOUNDED BY THREE CONCERNED MOMS, IS A GRASSROOTS GROUP THAT SEEKS TO EDUCATE PARENTS ABOUT THE DANGERS OF E-CIGARETTES; ADVOCATE FOR THE HEALTH AND SAFETY OF OUR KIDS WITH REGARDS TO THEIR WIDESPREAD USE OF THESE PRODUCTS, INCLUDING THE JUUL; AND ACTIVATE OUR MEMBERSHIP TO LOBBY FOR LEGISLATIVE AND/OR REGULATORY ACTION AGAINST E-CIGARETTE COMPANIES WHEN AND IF NECESSARY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1PAVE PODS ARE VOLUNTEER-RUN LOCAL CHAPTERS OF OUR NATIONAL ORGANIZATION. PODS WORK WITH THE NATIONAL OFFICE ON LOCAL STRATEGY DEVELOPMENT: O SERVES AS PAVE'S PUBLIC FACE IN A PARTICULAR STATE; MEETS WITH LOCAL LEGISLATORES, PROVIDES TESTIMONY AT HEARINGS O KEEPS ABREAST OF LOCAL VAPING RELATED GOINGS ON O HELPS ORGANIZE, ADVOCATE, AND EDUCATE IN A PARTICULAR STATE; IE HELPS ORGANIZE LETTER WRITING CAMPAIGNS, PROVIDES LOCAL PRESENTER FLAVOR DURING EDUCATION WEBINARS O HELPS RECUIT NEW MEMBERS O HELPS DEVELOP OUTREACH IN STATE AND LOCAL COMMUNITIES O REPORTS BACK TO HEADQUARTERS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2EDUCATION FOR ADVOCACY WORKING WITH PAVE ADVOCACY TEAM, WE USE OUR EDUCATION PLATFORM TO RAISE THE VOICES OF PARENTS AND STAKEHOLDERS WORKING FOR CHANGE IN THEIR LOCAL COMMUNITIES. WE HAD ELEVEN PRESENTATIONS AT VARIOUS LOCATIONS TO EDUCATE THE PARENTS AND CHILDREN ABOUT VAPING. IN ADDITION, WE ATTENDED AND PRESENTED AT OVER 20 CONGRESSIONAL HEARINGS TO FURTHER THE EDCUATION OF THE IMPORTANCE OF THIS ISSUE. NEW MEDIA WE CONTINUE TO EXPAND OUR REACH, FINDING NEW VOLUNTEERS, PARTNERSHIPS, AND DEVELOPING A USER-GENERATED YOUTH COMPETITION USING NEW CHANNELS LIKE SOCIAL MEDIA.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE 990 IS REVIEWED BY FINANCE AND OPERATION CONTROLLER AND ONCE APPROVED IS GIVEN TO FULL BOARD FOR THEIR REVIEW.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4A REQUEST CAN BE MADE FOR COPY OF GOVERNING DOCUMENTS AND IT WILL BE SENT TO THEM.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5CONSULTING 257 850 0 INTERNS 22,681 4,127 0 TOTAL 22,938 4,977 0
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990 - ORGANIZATION'S MISSION
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 1, PART I, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 2, PART III, LINE 4A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART IX, LINE 11G
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IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0NY
IRS990/StatesWhereCopyOfReturnIsFldCd1CA
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsEOYAmt0543323
IRS990/TotalAssetsGrp/BOYAmt00
IRS990/TotalAssetsGrp/EOYAmt0543323
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0698473
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt0168
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt015332
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0149526
IRS990/TotalFunctionalExpensesGrp/TotalAmt0165026
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesEOYAmt09876
IRS990/TotalLiabilitiesGrp/BOYAmt00
IRS990/TotalLiabilitiesGrp/EOYAmt09876
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt00
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0533447
IRS990/TotalProgramServiceExpensesAmt0149526
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0698473
IRS990/TotalVolunteersCnt020
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt00
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0543323
IRS990/TravelGrp/ProgramServicesAmt022671
IRS990/TravelGrp/TotalAmt022671
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0105 W 86TH STREET 350
IRS990/USAddress/CityNm0NEW YORK
IRS990/USAddress/StateAbbreviationCd0NY
IRS990/USAddress/ZIPCd010024
IRS990/VotingMembersGoverningBodyCnt03
IRS990/VotingMembersIndependentCnt03
IRS990/WebsiteAddressTxt0PARENTSAGAINSTVAPING.ORG
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02021-04-22 16:20:28Z
ReturnHeader/BusinessOfficerGrp/PersonNm0DINA ALESSI
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0VP-TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum02126009682
ReturnHeader/BusinessOfficerGrp/SignatureDt02020-09-21
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0PARENTS AGAINST VAPING E-CIGARETTES
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0INC
ReturnHeader/Filer/BusinessNameControlTxt0PARE
ReturnHeader/Filer/EIN0832367563
ReturnHeader/Filer/PhoneNum02126009682
ReturnHeader/Filer/USAddress/AddressLine1Txt0105 W 86TH STREET 360
ReturnHeader/Filer/USAddress/CityNm0NEW YORK
ReturnHeader/Filer/USAddress/StateAbbreviationCd0NY
ReturnHeader/Filer/USAddress/ZIPCd010024
ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId08B0D7F8BD81EA5081E4308ED738C7263DA2C76B1
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId0DB2C0C2B199723954752B6C936FB151710AEA9EF
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt040.71.250.0
ReturnHeader/FilingSecurityInformation/IPDt02020-10-02
ReturnHeader/FilingSecurityInformation/IPTimezoneCd0CD
ReturnHeader/FilingSecurityInformation/IPTm015:14:20
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0521639708
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0COATES & HUTCHINSON PC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt02130 PRIEST BRIDGE DR STE 10
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0CROFTON
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MD
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0211142457
ReturnHeader/PreparerPersonGrp/PhoneNum04107213946
ReturnHeader/PreparerPersonGrp/PreparationDt02020-09-22
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0THERESA HUTCHINSON
ReturnHeader/ReturnTs02020-10-02T15:14:20-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02019-01-01
ReturnHeader/TaxPeriodEndDt02019-12-31
ReturnHeader/TaxYr02019

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