STRATEGY STUDIO / PUBLIC DATA EXPLORER

VAPOR TECHNOLOGY ASSOCIATION: Form 990, tax year 2023

View the entire original 990 at ProPublica ↗

Organization
VAPOR TECHNOLOGY ASSOCIATION (EIN 47-4938352)
Tax period
2023-01-01 to 2023-12-31
Filed
2024-11-15
IRS object ID
202443209349306674
Schema version
2023v5.1
Source
Download XML · Original 990 at ProPublica

Every field in the e-filed return. Faint text is the IRS element name, for citing.

Return header ReturnHeader

FieldValueIRS element (for citing)
Return2024-11-15T10:15:29-06:00ReturnTs
Tax Period End2023-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN363524803PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1CJBS LLCBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line12100 SANDERS ROAD SUITE 200AddressLine1Txt
CityNORTHBROOKCityNm
State AbbreviationILStateAbbreviationCd
ZIP60062ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2023-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN474938352EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1VAPOR TECHNOLOGY ASSOCIATIONBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlVAPOBusinessNameControlTxt
Phone7169484186PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line11201 PENNSYLVANIA AVE NW SUITE 53AddressLine1Txt
CityWASHINGTONCityNm
State AbbreviationDCStateAbbreviationCd
ZIP20004ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonCHARLES MELANDERPersonNm
Person TitleTREASURERPersonTitleTxt
Phone7169484186PhoneNum
Signature2024-11-15SignatureDt
Discuss With Paid PreparerYes (1)DiscussWithPaidPreparerInd
FieldValueIRS element (for citing)
IRS Responsible Prty Info Curr0IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonJEFFREY T STUART CPAPreparerPersonNm
PTINP00542652PTIN
Phone8479452888PhoneNum
Preparation2024-11-14PreparationDt
FieldValueIRS element (for citing)
Tax2023TaxYr
Build TS2024-10-15 13:58:12ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerCHARLES MELANDERPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line11201 PENNSYLVANIA AVE NW SUITE 530AddressLine1Txt
CityWASHINGTONCityNm
State AbbreviationDCStateAbbreviationCd
ZIP20004ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$2,831,325GrossReceiptsAmt
Group Return For Affiliates0GroupReturnForAffiliatesInd
Organization501cYes (X)Organization501cInd
Website AddressHTTPS://VAPORTECHNOLOGY.ORG/WebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation2015FormationYr
Legal Domicile StateDCLegalDomicileStateCd
Activity Or MissionTO PROMOTE, ADVOCATE FOR, AND ADVANCE THE INTERESTS OF MANUFACTURERS, WHOLESALERS, DISTRIBUTORS, RETAILERS, SUPPLIERS, AND OTHER COMPANIES IN THE ELECTRONIC CIGARETTE AND VAPOR PRODUCTS INDUSTRY.ActivityOrMissionDesc
Voting Members Governing Body9VotingMembersGoverningBodyCnt
Voting Members Independent9VotingMembersIndependentCnt
Total Employee0TotalEmployeeCnt
Total Volunteers9TotalVolunteersCnt
Total Gross UBI$0TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm$0NetUnrelatedBusTxblIncmAmt
PY Contributions Grants$0PYContributionsGrantsAmt
CY Contributions Grants$2,040,000CYContributionsGrantsAmt
PY Program Service Revenue$830,394PYProgramServiceRevenueAmt
CY Program Service Revenue$791,325CYProgramServiceRevenueAmt
PY Investment Income$0PYInvestmentIncomeAmt
CY Investment Income$0CYInvestmentIncomeAmt
PY Other Revenue$0PYOtherRevenueAmt
CY Other Revenue$0CYOtherRevenueAmt
PY Total Revenue$830,394PYTotalRevenueAmt
CY Total Revenue$2,831,325CYTotalRevenueAmt
PY Grants And Similar Paid$0PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid$0CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members$0PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$0PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$0CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns$0PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$0CYTotalFundraisingExpenseAmt
PY Other Expenses$626,051PYOtherExpensesAmt
CY Other Expenses$2,069,958CYOtherExpensesAmt
PY Total Expenses$626,051PYTotalExpensesAmt
CY Total Expenses$2,069,958CYTotalExpensesAmt
PY Revenues Less Expenses$204,343PYRevenuesLessExpensesAmt
CY Revenues Less Expenses$761,367CYRevenuesLessExpensesAmt
Total Assets BOY$416,824TotalAssetsBOYAmt
Total Assets EOY$1,178,191TotalAssetsEOYAmt
Total Liabilities BOY$0TotalLiabilitiesBOYAmt
Total Liabilities EOY$0TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$416,824NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$1,178,191NetAssetsOrFundBalancesEOYAmt
MissionTO PROMOTE, ADVOCATE FOR, AND ADVANCE THE INTERESTS OF MANUFACTURERS, WHOLESALERS, DISTRIBUTORS, RETAILERS, SUPPLIERS, AND OTHER COMPANIES IN THE ELECTRONIC CIGARETTE AND VAPOR PRODUCTS INDUSTRY.MissionDesc
Significant New Program Srvc0SignificantNewProgramSrvcInd
Significant Change0SignificantChangeInd
Expense$1,471,442ExpenseAmt
Revenue$791,325RevenueAmt
DescTO PROMOTE, ADVOCATE FOR, AND ADVANCE THE INTERESTS OF MANUFACTURERS, WHOLESALERS, DISTRIBUTORS, RETAILERS, SUPPLIERS, AND OTHER COMPANIES IN THE ELECTRONIC CIGARETTE AND VAPOR PRODUCTS INDUSTRY.Desc
Total Program Service Expenses$1,471,442TotalProgramServiceExpensesAmt
Described In Section501c30DescribedInSection501c3Ind
Schedule B RequiredYes (1)ScheduleBRequiredInd
Political Campaign Acty0PoliticalCampaignActyInd
Subject To Proxy TaxYes (1)SubjectToProxyTaxInd
Donor Advised Fund0DonorAdvisedFundInd
Conservation Easements0ConservationEasementsInd
Collections Of Art0CollectionsOfArtInd
Credit Counseling0CreditCounselingInd
Donor Rstr Or Quasi Endowments0DonorRstrOrQuasiEndowmentsInd
Report Land Building Equipment0ReportLandBuildingEquipmentInd
Report Investments Other Sec0ReportInvestmentsOtherSecInd
Report Program Related Invst0ReportProgramRelatedInvstInd
Report Other Assets0ReportOtherAssetsInd
Report Other Liabilities0ReportOtherLiabilitiesInd
Include FIN48 Footnote0IncludeFIN48FootnoteInd
Independent Audit Fincl Stmt0IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt0ConsolidatedAuditFinclStmtInd
School Operating0SchoolOperatingInd
Foreign Office0ForeignOfficeInd
Foreign Activities0ForeignActivitiesInd
More Than5000 K To Org0MoreThan5000KToOrgInd
More Than5000 K To Individuals0MoreThan5000KToIndividualsInd
Professional Fundraising0ProfessionalFundraisingInd
Fundraising Activities0FundraisingActivitiesInd
Gaming Activities0GamingActivitiesInd
Operate Hospital0OperateHospitalInd
Grants To Organizations0GrantsToOrganizationsInd
Grants To Individuals0GrantsToIndividualsInd
Schedule J Required0ScheduleJRequiredInd
Tax Exempt Bonds0TaxExemptBondsInd
Loan Outstanding0LoanOutstandingInd
Grant To Related Person0GrantToRelatedPersonInd
Business Rln With Org Mem0BusinessRlnWithOrgMemInd
Business Rln With Fam Mem0BusinessRlnWithFamMemInd
Business Rln With35 Ctrl Ent0BusinessRlnWith35CtrlEntInd
Deductible Non Cash Contri0DeductibleNonCashContriInd
Deductible Art Contribution0DeductibleArtContributionInd
Terminate Operations0TerminateOperationsInd
Partial Liquidation0PartialLiquidationInd
Disregarded Entity0DisregardedEntityInd
Related Entity0RelatedEntityInd
Related Organization Ctrl Ent0RelatedOrganizationCtrlEntInd
Activities Conducted Prtshp0ActivitiesConductedPrtshpInd
Schedule O RequiredYes (1)ScheduleORequiredInd
IRP Document5IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Employee0EmployeeCnt
Unrelated Bus Incm Over Limit0UnrelatedBusIncmOverLimitInd
Foreign Financial Account0ForeignFinancialAccountInd
Prohibited Tax Shelter Trans0ProhibitedTaxShelterTransInd
Taxable Party Notification0TaxablePartyNotificationInd
Nondeductible ContributionsYes (1)NondeductibleContributionsInd
Nondeductible Contri DisclYes (1)NondeductibleContriDisclInd
Indoor Tanning Services0IndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht Pymt0SubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst Inc0SubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members9GoverningBodyVotingMembersCnt
Independent Voting Member9IndependentVotingMemberCnt
Family Or Business Rln0FamilyOrBusinessRlnInd
Delegation Of Mgmt DutiesYes (1)DelegationOfMgmtDutiesInd
Change To Org Documents0ChangeToOrgDocumentsInd
Material Diversion Or Misuse0MaterialDiversionOrMisuseInd
Members Or StockholdersYes (1)MembersOrStockholdersInd
Election Of Board MembersYes (1)ElectionOfBoardMembersInd
Decisions Subject To Approva0DecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (1)MinutesOfGoverningBodyInd
Minutes Of CommitteesYes (1)MinutesOfCommitteesInd
Officer Mailing Address0OfficerMailingAddressInd
Local Chapters0LocalChaptersInd
Form990 Provided To Gvrn BodyYes (1)Form990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyYes (1)ConflictOfInterestPolicyInd
Annual Disclosure Covered PrsnYes (1)AnnualDisclosureCoveredPrsnInd
Regular Monitoring EnfrcYes (1)RegularMonitoringEnfrcInd
Whistleblower PolicyYes (1)WhistleblowerPolicyInd
Document Retention PolicyYes (1)DocumentRetentionPolicyInd
Compensation Process CEOYes (1)CompensationProcessCEOInd
Compensation Process Other0CompensationProcessOtherInd
Investment In Joint Venture0InvestmentInJointVentureInd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1GEORGE CASSELS-SMITHBusinessNameLine1Txt
FieldValueIRS element (for citing)
Phone4105498800PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line11201 PENNSYLVANIA AVENUE NW SUITEAddressLine1Txt
CityWASHINGTONCityNm
State AbbreviationDCStateAbbreviationCd
ZIP20004ZIPCd
FieldValueIRS element (for citing)
No Listed Persons CompensatedYes (X)NoListedPersonsCompensatedInd

Form990 Part VII Section A Form990PartVIISectionAGrp (9 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmt
DAVID JOHNSON
PRESIDENT4.00Yes (X)Yes (X)$0$0$0
JON GLAUSER
SECRETARY4.00Yes (X)Yes (X)$0$0$0
CHARLES MELANDER
TREASURER4.00Yes (X)Yes (X)$0$0$0
EVE WANG
BOARD MEMBER4.00Yes (X)$0$0$0
STACEY HAMILTON
BOARD MEMBER4.00Yes (X)$0$0$0
JOHN PAUL WILLET
BOARD MEMBER4.00Yes (X)$0$0$0
ED KIRAKOSYAN
BOARD MEMBER4.00Yes (X)$0$0$0
KENNY SY
BOARD MEMBER4.00Yes (X)$0$0$0
GEOFF HABICHT
BOARD MEMBER4.00Yes (X)$0$0$0
FieldValueIRS element (for citing)
Total Reportable Comp From Org$0TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org$0TotReportableCompRltdOrgAmt
Total Other Compensation$0TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K0IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed0FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K0TotalCompGreaterThan150KInd
Compensation From Other Srcs0CompensationFromOtherSrcsInd

Contractor Compensation ContractorCompensationGrp (3 entries)

Address Line1ContractorAddress/USAddress/AddressLine1TxtCityContractorAddress/USAddress/CityNmState AbbreviationContractorAddress/USAddress/StateAbbreviationCdZIPContractorAddress/USAddress/ZIPCdServicesServicesDescCompensationCompensationAmt
FORA LLC
1440 G STREET NORTHWESTWASHINGTONDC20005CONSULTING$353,500
STRATEGIC GOVERNMENT SOLUTIONS INC
950 HAWTHORNE LNNORTHBROOKIL60062CONSULTING$225,000
WEST FRONT STRATEGIES LLC
1201 PENNSYLVANIA AVENUE NW SUITEWASHINGTONDC20004LOBBYING$150,000
FieldValueIRS element (for citing)
Cntrct Rcvd Greater Than100 K3CntrctRcvdGreaterThan100KCnt
All Other Contributions$2,040,000AllOtherContributionsAmt
Total Contributions$2,040,000TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp

FieldValueIRS element (for citing)
DescMEMBERSHIP DUESDesc
Business900099BusinessCd
Total Revenue Column$791,325TotalRevenueColumnAmt
Related Or Exempt Func Income$791,325RelatedOrExemptFuncIncomeAmt
FieldValueIRS element (for citing)
Total Program Service Revenue$791,325TotalProgramServiceRevenueAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$2,831,325TotalRevenueColumnAmt
Related Or Exempt Func Income$791,325RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$0UnrelatedBusinessRevenueAmt
Exclusion$0ExclusionAmt
FieldValueIRS element (for citing)
Info In Schedule O Part IXYes (X)InfoInScheduleOPartIXInd

Fees For Services Management FeesForServicesManagementGrp

FieldValueIRS element (for citing)
Total$225,000TotalAmt

Fees For Services Legal FeesForServicesLegalGrp

FieldValueIRS element (for citing)
Total$32,580TotalAmt

Fees For Services Lobbying FeesForServicesLobbyingGrp

FieldValueIRS element (for citing)
Total$150,000TotalAmt

Fees For Services Other FeesForServicesOtherGrp

FieldValueIRS element (for citing)
Total$1,287,000TotalAmt

Advertising AdvertisingGrp

FieldValueIRS element (for citing)
Total$281,000TotalAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$1,104TotalAmt

Information Technology InformationTechnologyGrp

FieldValueIRS element (for citing)
Total$799TotalAmt

Travel TravelGrp

FieldValueIRS element (for citing)
Total$32,539TotalAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$16,763TotalAmt

Other Expenses OtherExpensesGrp

FieldValueIRS element (for citing)
DescBANK CHARGES AND ADMINIDesc
Total$43,173TotalAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$2,069,958TotalAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$416,824BOYAmt
EOY$1,178,191EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$416,824BOYAmt
EOY$1,178,191EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$0EOYAmt
FieldValueIRS element (for citing)
Organization Follows FASB117Yes (X)OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$416,824BOYAmt
EOY$1,178,191EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$416,824BOYAmt
EOY$1,178,191EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$416,824BOYAmt
EOY$1,178,191EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss$761,367ReconcilationRevenueExpnssAmt
Other Changes In Net Assets$0OtherChangesInNetAssetsAmt
Method Of Accounting CashYes (X)MethodOfAccountingCashInd
Accountant Compile Or Review0AccountantCompileOrReviewInd
FS Audited0FSAuditedInd
Federal Grant Audit Required0FederalGrantAuditRequiredInd

Schedule B IRS990ScheduleB

Contributor Information ContributorInformationGrp

FieldValueIRS element (for citing)
ContributorRESTRICTEDContributorNum

Contributor Business Name ContributorBusinessName

FieldValueIRS element (for citing)
Business Name Line1RESTRICTEDBusinessNameLine1

Contributor US Address ContributorUSAddress

FieldValueIRS element (for citing)
Address Line1RESTRICTEDAddressLine1
Address Line2RESTRICTEDAddressLine2
CityRESTRICTEDCity
StateRESTRICTEDState
ZIP CodeRESTRICTEDZIPCode
FieldValueIRS element (for citing)
Total ContributionsRESTRICTEDTotalContributionsAmt

Schedule C IRS990ScheduleC

FieldValueIRS element (for citing)
Substantially All Dues NondedYes (1)SubstantiallyAllDuesNondedInd
Only In House Lobbying0OnlyInHouseLobbyingInd
Agree Carryover Prior YearYes (1)AgreeCarryoverPriorYearInd
Dues Assessments$791,325DuesAssessmentsAmt
Non Deductible Lbbyng Pltcl CY$150,000NonDeductibleLbbyngPltclCYAmt
Non Ded Lbbyng Pltcl Cyov$1,411,380NonDedLbbyngPltclCyovAmt
Non Deductible Lbbyng Pltcl Tot$1,561,380NonDeductibleLbbyngPltclTotAmt
Aggregate Reported Dues Ntc$791,325AggregateReportedDuesNtcAmt
Carried Over$0CarriedOverAmt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (8 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990, PART VI, SECTION A, LINE 3STRATEGIC GOVERNMENT SOLUTIONS, INC. PERFORMS MANAGEMENT DUTIES, PROVIDING THE EXECUTIVE DIRECTOR FOR THE ORGANIZATION; TONY ABBOUD IS THE EXECUTIVE DIRECTOR.
FORM 990, PART VI, SECTION A, LINE 6THE CORPORATION HAS ONE CLASS OF MEMBERS WITH VOTING RIGHTS. THE BOARD OF DIRECTORS MAY ESTABLISH BY RESOLUTION OR BY AMENDMENT OF THE BYLAWS ADDITIONAL CATEGORIES OF MEMBERSHIP.
FORM 990, PART VI, SECTION A, LINE 7AINDUSTRY MEMBERS INCLUDE U.S. AND INTERNATIONAL COMPANIES THAT ARE PART OF THE MANUFACTURING, WHOLESALE, RETAIL, AND SUPPLY AND DISTRIBUTION CHAIN FOR ELECTRONIC CIGARETTES AND VAPOR PRODUCTS. INDUSTRY MEMBERS ARE RECOGNIZED AS MEMBERS, ARE VOTING MEMBERS AND ARE ELIGIBLE FOR BOARD POSITIONS. THE BOARD (OR A COMMITTEE DESIGNATED BY THE BOARD) REVIEWS EACH SUBMITTED APPLICATION AND DETERMINES WHETHER THE APPLICANT IS GRANTED OR DENIED MEMBERSHIP. THE BOARD ALSO HAS FINAL APPROVAL OF THE CLASSIFICATION OF EACH MEMBER. THE BOARD RETAINS THE RIGHT TO REJECT AN APPLICATION FOR MEMBERSHIP WHEN IT CONSIDERS SUCH ACTION TO BE IN THE LONG-TERM BEST INTEREST OF THE CORPORATION, CONSISTENT WITH ITS TAX-EXEMPT MISSION AND ALL APPLICABLE LAWS AND REGULATIONS.
FORM 990, PART VI, SECTION B, LINE 11BTHE EXECUTIVE COMMITTEE AND THE EXECUTIVE DIRECTOR REVIEW THE RETURN BEFORE FILING.
FORM 990, PART VI, SECTION B, LINE 12CPRESIDENT AND EXECUTIVE DIRECTOR REGULARLY MONITORED TRANSACTIONS OF THE ORGANIZATION TO ASSESS WHETHER THERE WERE ANY ISSUES THAT ARISE UNDER THE CONFLICT OF INTEREST POLICY
FORM 990, PART VI, SECTION B, LINE 15ACOMPENSATION IS REVIEWED AND APPROVED BY MEMBERS OF THE BOARD OF DIRECTORS
FORM 990, PART VI, SECTION C, LINE 19DOCUMENTS ARE MADE AVAILABLE UPON REQUEST.
FORM 990, PART IX, LINE 11GCONSULTING 1,287,000.