INTERNATIONAL PREMIUM CIGAR AND PIPE OF AMERICA INC: Form 990, tax year 2020
View the entire original 990 at ProPublica ↗
- Organization
- INTERNATIONAL PREMIUM CIGAR AND PIPE OF AMERICA INC (EIN 13-5342320)
- Tax period
- 2020-01-01 to 2020-12-31
- Filed
- 2021-10-05
- IRS object ID
- 202102789349300700
- Schema version
- 2020v4.0
- 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
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2021-10-05T06:57:32-05:00 | ReturnTs |
| Tax Period End | 2020-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 262884272 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | GEGOREK & COMPANY PA | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 136 HEATHER DR | AddressLine1Txt |
| City | QUEENSTOWN | CityNm |
| State Abbreviation | MD | StateAbbreviationCd |
| ZIP | 216581194 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2020-01-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 135342320 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | INTERNATIONAL PREMIUM CIGAR AND | BusinessNameLine1Txt |
| Business Name Line2 | PIPE RETAILERS ASSOCIATION INC | BusinessNameLine2Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | INTE | BusinessNameControlTxt |
| Phone | 4108234040 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 513 CAPITOL COURT NE | AddressLine1Txt |
| City | WASHINGTON | CityNm |
| State Abbreviation | DC | StateAbbreviationCd |
| ZIP | 20002 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | SCOTT PEARCE | PersonNm |
| Person Title | EXECUTIVE DIRECTOR | PersonTitleTxt |
| Phone | 2028496042 | PhoneNum |
| Signature | 2021-07-25 | SignatureDt |
| Discuss With Paid Preparer | Yes (true) | DiscussWithPaidPreparerInd |
Signing Officer SigningOfficerGrp
Person Full Name PersonFullName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person First | SCOTT | PersonFirstNm |
| Person Last | PEARCE | PersonLastNm |
| Field | Value | IRS element (for citing) |
|---|---|---|
| SSN | 999009999 | SSN |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | CRAIG S GEGOREK | PreparerPersonNm |
| PTIN | P00237232 | PTIN |
| Phone | 4108234040 | PhoneNum |
| Preparation | 2021-10-05 | PreparationDt |
| Self Employed | Yes (X) | SelfEmployedInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2020 | TaxYr |
| Build TS | 2022-09-23 18:48:47Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | SCOTT PEARCE | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 513 CAPITOL COURT NE | AddressLine1Txt |
| City | WASHINGTON | CityNm |
| State Abbreviation | DC | StateAbbreviationCd |
| ZIP | 20002 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $740,450 | GrossReceiptsAmt |
| Group Return For Affiliates | false | GroupReturnForAffiliatesInd |
| Organization501c | Yes (X) | Organization501cInd |
| Website Address | IPCPR.ORG | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1933 | FormationYr |
| Legal Domicile State | DC | LegalDomicileStateCd |
| Activity Or Mission | FOR OVER 80 YEARS THE ORGANIZATION HAS BEEN THE LEADING ASSOCIATION FOR THE RETAIL TOBACCONISTS, DEDICATED TO PROTECTING THE INTEREST OF ITS MEMBERS AND KEEPING THEM INFORMED AND EDUCATED ABOUT THE INDUSTRY AND PROVIDING THEM THE NECESSARY TOOLS TO SUCCEED IN BUSINESS. | ActivityOrMissionDesc |
| Voting Members Governing Body | 15 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 15 | VotingMembersIndependentCnt |
| Total Employee | 7 | TotalEmployeeCnt |
| Total Volunteers | 15 | TotalVolunteersCnt |
| Total Gross UBI | $156,379 | TotalGrossUBIAmt |
| PY Contributions Grants | $727,675 | PYContributionsGrantsAmt |
| CY Contributions Grants | $388,450 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $3,751,150 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $186,032 | CYProgramServiceRevenueAmt |
| PY Investment Income | $349,807 | PYInvestmentIncomeAmt |
| CY Investment Income | $97,414 | CYInvestmentIncomeAmt |
| PY Other Revenue | $19,346 | PYOtherRevenueAmt |
| CY Other Revenue | $6,021 | CYOtherRevenueAmt |
| PY Total Revenue | $4,847,978 | PYTotalRevenueAmt |
| CY Total Revenue | $677,917 | CYTotalRevenueAmt |
| CY Grants And Similar Paid | $0 | CYGrantsAndSimilarPaidAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $1,020,742 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $793,103 | CYSalariesCompEmpBnftPaidAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $4,683,787 | PYOtherExpensesAmt |
| CY Other Expenses | $2,200,816 | CYOtherExpensesAmt |
| PY Total Expenses | $5,704,529 | PYTotalExpensesAmt |
| CY Total Expenses | $2,993,919 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | -$856,551 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | -$2,316,002 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $8,861,677 | TotalAssetsBOYAmt |
| Total Assets EOY | $8,011,960 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $3,321,408 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $4,785,497 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $5,540,269 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $3,226,463 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Mission | FOR OVER 80 YEARS THE ORGANIZATION HAS BEEN THE LEADING ASSOCIATION FOR THE RETAIL TOBACCONISTS, DEDICATED TO PROTECTING THE INTEREST OF ITS MEMBERS AND KEEPING THEM INFORMED AND EDUCATED ABOUT THE INDUSTRY AND PROVIDING THEM THE NECESSARY TOOLS TO SUCCEED IN BUSINESS. | MissionDesc |
| Significant New Program Srvc | false | SignificantNewProgramSrvcInd |
| Significant Change | false | SignificantChangeInd |
| Desc | ANNUAL EXPO - A FOUR DAY ANNUAL EXPO, FOR MEMBERS ONLY, HELD WITH OVER 1,000+ MEMBERS IN ATTENDANCE AND OVER 300 SUPPLIERS FROM AROUND THE WORLD. SEMINARS, MEETINGS AND NETWORKING OPPORTUNITIES FOR RETAILERS AND SUPPLIERS. | Desc |
Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | ALMANAC - PRODUCTION OF THE ANNUAL ALMANAC, WITH OVER 300+ PAGES OF PRODUCTS, INFORMATION AND AVAILABLE MERCHANT SERVICES FOR THE TOBACCO INDUSTRY. | Desc |
Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | EDUCATION OF MEMBERS, GENERAL PUBLIC AND LEGISLATORS AS TO THE FACTS OF THE PREMIUM CIGAR INDUSTRY. | Desc |
Prog Srvc Accom Acty Other ProgSrvcAccomActyOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | . | Desc |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Described In Section501c3 | false | DescribedInSection501c3Ind |
| Schedule B Required | false | ScheduleBRequiredInd |
| Political Campaign Acty | Yes (true) | PoliticalCampaignActyInd |
| Subject To Proxy Tax | Yes (true) | SubjectToProxyTaxInd |
| Donor Advised Fund | false | DonorAdvisedFundInd |
| Conservation Easements | false | ConservationEasementsInd |
| Collections Of Art | false | CollectionsOfArtInd |
| Credit Counseling | false | CreditCounselingInd |
| Donor Rstr Or Quasi Endowments | false | DonorRstrOrQuasiEndowmentsInd |
| Report Land Building Equipment | Yes (true) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | false | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | false | ReportProgramRelatedInvstInd |
| Report Other Assets | false | ReportOtherAssetsInd |
| Report Other Liabilities | Yes (true) | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | false | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | Yes (true) | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | Yes (true) | ConsolidatedAuditFinclStmtInd |
| School Operating | false | SchoolOperatingInd |
| Foreign Office | false | ForeignOfficeInd |
| Foreign Activities | false | ForeignActivitiesInd |
| More Than5000 K To Org | false | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | false | MoreThan5000KToIndividualsInd |
| Professional Fundraising | false | ProfessionalFundraisingInd |
| Fundraising Activities | false | FundraisingActivitiesInd |
| Gaming Activities | false | GamingActivitiesInd |
| Operate Hospital | false | OperateHospitalInd |
| Grants To Organizations | false | GrantsToOrganizationsInd |
| Grants To Individuals | false | GrantsToIndividualsInd |
| Schedule J Required | Yes (true) | ScheduleJRequiredInd |
| Tax Exempt Bonds | false | TaxExemptBondsInd |
| Loan Outstanding | false | LoanOutstandingInd |
| Grant To Related Person | false | GrantToRelatedPersonInd |
| Business Rln With Org Mem | false | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | false | BusinessRlnWithFamMemInd |
| Business Rln With35 Ctrl Ent | false | BusinessRlnWith35CtrlEntInd |
| Deductible Non Cash Contri | false | DeductibleNonCashContriInd |
| Deductible Art Contribution | false | DeductibleArtContributionInd |
| Terminate Operations | false | TerminateOperationsInd |
| Partial Liquidation | false | PartialLiquidationInd |
| Disregarded Entity | false | DisregardedEntityInd |
| Related Entity | false | RelatedEntityInd |
| Related Organization Ctrl Ent | false | RelatedOrganizationCtrlEntInd |
| Activities Conducted Prtshp | false | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (true) | ScheduleORequiredInd |
| IRP Document | 21 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (true) | BackupWthldComplianceInd |
| Employee | 7 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (true) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | Yes (true) | UnrelatedBusIncmOverLimitInd |
| Form990 T Filed | Yes (true) | Form990TFiledInd |
| Foreign Financial Account | false | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | false | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | false | TaxablePartyNotificationInd |
| Nondeductible Contributions | false | NondeductibleContributionsInd |
| Indoor Tanning Services | false | IndoorTanningServicesInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | false | SubjToTaxRmnrtnExPrchtPymtInd |
| Subject To Excs Tax Net Invst Inc | false | SubjectToExcsTaxNetInvstIncInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 15 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 15 | IndependentVotingMemberCnt |
| Family Or Business Rln | false | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | false | DelegationOfMgmtDutiesInd |
| Change To Org Documents | false | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | false | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | Yes (true) | MembersOrStockholdersInd |
| Election Of Board Members | Yes (true) | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | false | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (true) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (true) | MinutesOfCommitteesInd |
| Officer Mailing Address | false | OfficerMailingAddressInd |
| Local Chapters | false | LocalChaptersInd |
| Form990 Provided To Gvrn Body | false | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (true) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (true) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (true) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (true) | WhistleblowerPolicyInd |
| Document Retention Policy | false | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (true) | CompensationProcessCEOInd |
| Compensation Process Other | Yes (true) | CompensationProcessOtherInd |
| Investment In Joint Venture | false | InvestmentInJointVentureInd |
| Other Website | Yes (X) | OtherWebsiteInd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | SUSAN JACOBS | PersonNm |
| Phone | 4108234040 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO BOX 99 | AddressLine1Txt |
| City | GRASONVILLE | CityNm |
| State Abbreviation | MD | StateAbbreviationCd |
| ZIP | 21638 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| No Listed Persons Compensated | Yes (X) | NoListedPersonsCompensatedInd |
Form990 Part VII Section A Form990PartVIISectionAGrp (18 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Key EmployeeKeyEmployeeInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | Highest Compensated EmployeeHighestCompensatedEmployeeInd | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd |
|---|---|---|---|---|---|---|---|---|
| SCOTT PEARCE | ||||||||
| EXECUTIVE DI | 50.00 | Yes (X) | $206,000 | $0 | $0 | |||
| JOSHUA HABURSKY | ||||||||
| STAFF | 40.00 | $130,808 | $0 | $0 | Yes (X) | |||
| LISA COX | ||||||||
| STAFF | 40.00 | $128,084 | $0 | $0 | Yes (X) | |||
| JOHN ANDERSON | ||||||||
| PRESIDENT | 5.00 | $0 | $0 | $0 | Yes (X) | Yes (X) | ||
| STEVE CASTRO | ||||||||
| DIRECTOR | 2.00 | $0 | $0 | $0 | Yes (X) | |||
| MIKE CONDER | ||||||||
| DIRECTOR | 2.00 | $0 | $0 | $0 | Yes (X) | |||
| PAUL GROH | ||||||||
| DIRECTOR | 2.00 | $0 | $0 | $0 | Yes (X) | |||
| MARVIN HOLTHOUSER | ||||||||
| DIRECTOR | 2.00 | $0 | $0 | $0 | Yes (X) | |||
| JESSICA HUTSON | ||||||||
| DIRECTOR | 2.00 | $0 | $0 | $0 | Yes (X) | |||
| MAMBE KENDALL | ||||||||
| DIRECTOR | 2.00 | $0 | $0 | $0 | Yes (X) | |||
| PHIL LEDBETTER | ||||||||
| DIRECTOR | 2.00 | $0 | $0 | $0 | Yes (X) | |||
| TODD NAIFEH | ||||||||
| SECRETARY | 5.00 | $0 | $0 | $0 | Yes (X) | Yes (X) | ||
| KEN NEUMANN | ||||||||
| EX OFFICIO | 2.00 | $0 | $0 | $0 | Yes (X) | |||
| LUZ NORMAND | ||||||||
| DIRECTOR | 2.00 | $0 | $0 | $0 | Yes (X) | |||
| SCOTT REGINA | ||||||||
| TREASURER | 5.00 | $0 | $0 | $0 | Yes (X) | Yes (X) | ||
| HARRIS SAUNDERS | ||||||||
| DIRECTOR | 2.00 | $0 | $0 | $0 | Yes (X) | |||
| RANDY SILVERMAN | ||||||||
| DIRECTOR | 2.00 | $0 | $0 | $0 | Yes (X) | |||
| GREG ZIMMERMAN | ||||||||
| VP | 5.00 | $0 | $0 | $0 | Yes (X) | Yes (X) | ||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $464,892 | TotalReportableCompFromOrgAmt |
| Indiv Rcvd Greater Than100 K | 3 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | false | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | Yes (true) | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | false | CompensationFromOtherSrcsInd |
Contractor Compensation ContractorCompensationGrp (2 entries)
| Address Line1ContractorAddress/USAddress/AddressLine1Txt | CityContractorAddress/USAddress/CityNm | State AbbreviationContractorAddress/USAddress/StateAbbreviationCd | ZIPContractorAddress/USAddress/ZIPCd | ServicesServicesDesc | CompensationCompensationAmt |
|---|---|---|---|---|---|
| STEPTOE & JOHNSON LLP | |||||
| PO BOX 603212 | CHARLOTTE | NC | 28260 | LEGAL | $771,950 |
| GEGOREK & COMPANY | |||||
| 136 HEATHER DRIVE | QUEENSTOWN | MD | 21658 | ACCOUNTING | $146,571 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 2 | CntrctRcvdGreaterThan100KCnt |
| Membership Dues | $388,450 | MembershipDuesAmt |
| Total Contributions | $388,450 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp (3 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Unrelated Business RevenueUnrelatedBusinessRevenueAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|---|
| ANNUAL ALMANAC | 541860 | $91,100 | $91,100 | |
| MAGAZINE | 541860 | $65,279 | $65,279 | |
| DEFENSE FUND | $29,653 | $29,653 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $186,032 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $98,695 | TotalRevenueColumnAmt |
| Exclusion | $98,695 | ExclusionAmt |
Royalties Revenue RoyaltiesRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $16,271 | TotalRevenueColumnAmt |
| Exclusion | $16,271 | ExclusionAmt |
Gross Rents GrossRentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $50,977 | RealAmt |
Less Rental Expenses LessRentalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $61,252 | RealAmt |
Rental Income Or Loss RentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | -$10,275 | RealAmt |
Net Rental Income Or Loss NetRentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | -$10,275 | TotalRevenueColumnAmt |
| Exclusion | -$10,275 | ExclusionAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $1,281 | SecuritiesAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | -$1,281 | SecuritiesAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | -$1,281 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | -$1,281 | RelatedOrExemptFuncIncomeAmt |
Other Revenue Misc OtherRevenueMiscGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | OTHER MISC INCOME | Desc |
| Total Revenue Column | $25 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $25 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $25 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $677,917 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $28,397 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $156,379 | UnrelatedBusinessRevenueAmt |
| Exclusion | $104,691 | ExclusionAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $659,783 | TotalAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $17,322 | TotalAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $54,356 | TotalAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $61,642 | TotalAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $817,715 | TotalAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $126,000 | TotalAmt |
Fees For Services Lobbying FeesForServicesLobbyingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $526,202 | TotalAmt |
Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $17,675 | TotalAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $22,766 | TotalAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $75,876 | TotalAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $7,235 | TotalAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $18,591 | TotalAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $10,719 | TotalAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $37,861 | TotalAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $43,057 | TotalAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $43,755 | TotalAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $23,348 | TotalAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt |
|---|---|
| ALMANAC PRINTING | $140,389 |
| G&A - CONSULTING | $64,651 |
| BAD DEBTS | $48,709 |
| OTHER | $30,243 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $146,024 | TotalAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,993,919 | TotalAmt |
| Program Services | $0 | ProgramServicesAmt |
| Management And General | $0 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $326,429 | BOYAmt |
| EOY | $238,121 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $119,608 | BOYAmt |
| EOY | $193,630 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $17,843 | BOYAmt |
| EOY | $1,338 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $2,684,007 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $405,300 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,342,701 | BOYAmt |
| EOY | $2,278,707 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $5,872,367 | BOYAmt |
| EOY | $5,105,011 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $182,729 | BOYAmt |
| EOY | $195,153 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $8,861,677 | BOYAmt |
| EOY | $8,011,960 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $401,025 | BOYAmt |
| EOY | $661,045 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,066,975 | BOYAmt |
| EOY | $1,327,928 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,853,408 | BOYAmt |
| EOY | $2,796,524 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,321,408 | BOYAmt |
| EOY | $4,785,497 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows FASB117 | Yes (X) | OrganizationFollowsFASB117Ind |
No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $5,540,269 | BOYAmt |
| EOY | $3,226,463 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $5,540,269 | BOYAmt |
| EOY | $3,226,463 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $8,861,677 | BOYAmt |
| EOY | $8,011,960 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | Yes (X) | InfoInScheduleOPartXIInd |
| Reconcilation Revenue Expnss | -$2,316,002 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | $2,196 | NetUnrlzdGainsLossesInvstAmt |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | false | AccountantCompileOrReviewInd |
| FS Audited | Yes (true) | FSAuditedInd |
FS Audited Basis FSAuditedBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Consolidated Basis Fincl Stmt | Yes (X) | ConsolidatedBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | Yes (true) | AuditCommitteeInd |
| Federal Grant Audit Required | false | FederalGrantAuditRequiredInd |
Schedule C IRS990ScheduleC
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form1120 POL Filed | false | Form1120POLFiledInd |
| Substantially All Dues Nonded | false | SubstantiallyAllDuesNondedInd |
| Only In House Lobbying | false | OnlyInHouseLobbyingInd |
| Agree Carryover Prior Year | false | AgreeCarryoverPriorYearInd |
| Dues Assessments | $388,450 | DuesAssessmentsAmt |
| Non Deductible Lbbyng Pltcl CY | $602,155 | NonDeductibleLbbyngPltclCYAmt |
| Non Ded Lbbyng Pltcl Cyov | $279,200 | NonDedLbbyngPltclCyovAmt |
| Non Deductible Lbbyng Pltcl Tot | $881,355 | NonDeductibleLbbyngPltclTotAmt |
| Aggregate Reported Dues Ntc | $388,450 | AggregateReportedDuesNtcAmt |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | SCHEDULE C, PART IV | FormAndLineReferenceDesc |
| Explanation | THE ORGANIZATION HAS RETAINED LOBBYISTS TO EDUCATE LEGISLATORS AS TO THE EFFECT OF NEW TOBACCO LAWS AND TAX INCREASES AS IT HAS A SUBSTANTIAL EFFECT TO THE APPROXIMATE 1,200 "MOM AND POP" RETAIL MEMBERS FROM AROUND THE COUNTRY. | ExplanationTxt |
Schedule D IRS990ScheduleD
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $21,555 | OtherCostOrOtherBasisAmt |
| Depreciation | $21,347 | DepreciationAmt |
| Book Value | $208 | BookValueAmt |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Investment Cost Or Other Basis | $2,625,048 | InvestmentCostOrOtherBasisAmt |
| Other Cost Or Other Basis | $37,404 | OtherCostOrOtherBasisAmt |
| Depreciation | $383,953 | DepreciationAmt |
| Book Value | $2,278,499 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $2,278,707 | TotalBookValueLandBuildingsAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | UBS LINE OF CREDIT | Desc |
| Amt | $2,796,524 | Amt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $2,796,524 | TotalLiabilityAmt |
| Total Rev Etc Audited Fincl Stmt | $721,289 | TotalRevEtcAuditedFinclStmtAmt |
| Other Revenue | $43,372 | OtherRevenueAmt |
| Revenue Not Reported | $43,372 | RevenueNotReportedAmt |
| Revenue Subtotal | $677,917 | RevenueSubtotalAmt |
| Total Revenue Per Form990 | $677,917 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $3,035,095 | TotExpnsEtcAuditedFinclStmtAmt |
| Other Expenses Included | $41,176 | OtherExpensesIncludedAmt |
| Expenses Not Reported | $41,176 | ExpensesNotReportedAmt |
| Expenses Subtotal | $2,993,919 | ExpensesSubtotalAmt |
| Total Expenses Per Form990 | $2,993,919 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| SCHEDULE D, PAGE 4, PART XI, LINE 2D | RENTAL REAL ESTATE NET INCOME 50,997 UNREALIZED LOSS ON INVESTMENTS 2,196 RENTAL REAL ESTATE LOSS 10,255 INVESTMENT FEES -20,076 |
| SCHEDULE D, PAGE 4, PART XII, LINE 2D | RENTAL REAL ESTATE EXPENSES 61,252 INVESTMENT FEES -20,076 |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Compensation Committee | Yes (X) | CompensationCommitteeInd |
| Form990 Of Other Organizations | Yes (X) | Form990OfOtherOrganizationsInd |
| Written Employment Contract | Yes (X) | WrittenEmploymentContractInd |
| Compensation Survey | Yes (X) | CompensationSurveyInd |
| Board Or Committee Approval | Yes (X) | BoardOrCommitteeApprovalInd |
| Severance Payment | false | SeverancePaymentInd |
| Supplemental Nonqual Rtr Plan | false | SupplementalNonqualRtrPlanInd |
| Equity Based Comp Arrngm | false | EquityBasedCompArrngmInd |
Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | SCOTT PEARCE | PersonNm |
| Title | EXECUTIVE DIRECTOR | TitleTxt |
| Base Compensation Filing Org | $206,000 | BaseCompensationFilingOrgAmt |
| Nontaxable Benefits Filing Org | $20,300 | NontaxableBenefitsFilingOrgAmt |
| Total Compensation Filing Org | $206,000 | TotalCompensationFilingOrgAmt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (10 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990 - ORGANIZATION'S MISSION | FOR OVER 80 YEARS THE ORGANIZATION HAS BEEN THE LEADING ASSOCIATION FOR THE RETAIL TOBACCONISTS, DEDICATED TO PROTECTING THE INTEREST OF ITS MEMBERS AND KEEPING THEM INFORMED AND EDUCATED ABOUT THE INDUSTRY AND PROVIDING THEM THE NECESSARY TOOLS TO SUCCEED IN BUSINESS. |
| FORM 990, PAGE 2, PART III, LINE 4D | . |
| FORM 990, PAGE 6, PART VI, LINE 6 | THE ORGANIZATION HAS DUES PAYING MEMBERS. |
| FORM 990, PAGE 6, PART VI, LINE 7A | BOARD OF DIRECTORS ARE ELECTED ANNUALLY AND SERVE A THREE YEAR TERM. |
| FORM 990, PAGE 6, PART VI, LINE 11B | THE INDEPENDENT CPA REVIEWS FORM 990 WITH THE EXECUTIVE DIRECTOR AND PRESIDENT AND THEN A COPY OF THE FORM 990 IS DISTRIBUTED TO THE BOARD FOR REVIEW, DISCUSSION AND APPROVAL. |
| FORM 990, PAGE 6, PART VI, LINE 12C | THE PRESIDENT & EXECUTIVE DIRECTOR MONITOR PROPOSED AND/OR ONGOING TRANSACTIONS FOR CONFLICTS OF INTEREST. THE BOARD REVIEWS THE CONFLICT OF INTEREST POLICY ON AN ANNUAL BASIS. |
| FORM 990, PAGE 6, PART VI, LINE 15A | POLICY FOR DETERMINING COMPENSATION INCLUDES MEETINGS AND PERFORMANCE REVIEW OF THE EXECUTIVE DIRECTOR BY THE EXECUTIVE COMMITTEE. THE EXECUTIVE COMMITTEE, WHICH ARE ALL INDEPENDENT PERSONS, CONTEMPORANEOESLY REVIEWS AND DISCUSSES COMPARABLE COMPENSATION DATA OF LIKE KIND POSITIONS WITHIN AND OUTSIDE OF THE INDUSTRY. |
| FORM 990, PAGE 6, PART VI, LINE 15B | OFFICERS ARE NOT COMPENSATED. |
| FORM 990, PAGE 6, PART VI, LINE 19 | GOVERNING DOCUMENTS ARE AVAILABLE UPON REQUEST AT THE ORGANIZATION'S OFFICE DURING REGULAR BUSINESS HOURS. |
| FORM 990, PART XI, LINE 9 | RENTAL REAL ESTATE NET INCOME 50,997 UNREALIZED LOSS ON INVESTMENTS 2,196 RENTAL REAL ESTATE LOSS 10,255 INVESTMENT FEES -20,076 RENTAL REAL ESTATE EXPENSES -61,252 INVESTMENT FEES 20,076 TOTAL 2,196 |