ACTION ON SMOKING AND HEALTH

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Financial Vulnerability Assessment (Tuckman-Chang)

4 risk indicators measuring financial stability and operational resilience

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Financial Trends

Organization Details

Formation Year

1967

Legal Domicile

Principal Officer

LAURENT HUBER

Phone

2026594310

Tax Period

2023-01-01 to 2023-12-31

ACTION ON SMOKING AND HEALTH, founded in 1967, is a small nonprofit that reported $911K in total revenue in fiscal year 2023. Revenue surged 40% from the prior year, signaling strong growth momentum. Expenses of $1.4M exceeded revenue, resulting in a 48% operating deficit.

Mission

TO ADVOCATE FOR INNOVATIVE LEGAL AND POLICY MEASURES TO END THE GLOBAL TOBACCO EPIDEMIC.

Program Service Accomplishments

Program 1

Expenses: $930,996

PUBLIC EDUCATION - ASH STRIVES TO RAISE PUBLIC AWARENESS ON THE RISKS ASSOCIATED WITH TOBACCO AND ENGAGES IN GLOBAL CAMPAIGNS FOR THE PREVENTION OF TOBACCO-RELATED DAMAGES. ASH IS ALSO ACTIVELY...

PUBLIC EDUCATION - ASH STRIVES TO RAISE PUBLIC AWARENESS ON THE RISKS ASSOCIATED WITH TOBACCO AND ENGAGES IN GLOBAL CAMPAIGNS FOR THE PREVENTION OF TOBACCO-RELATED DAMAGES. ASH IS ALSO ACTIVELY INVOLVED IN PROMOTING PUBLIC AWARENESS ON TRADE POLICIES INVOLVING TOBACCO, ON ACTIONS OF THE TOBACCO INDUSTRY, AND ON POVERTY AND HUMAN RIGHTS ISSUES LINKED TO TOBACCO USE. ASH WANTS TO MAKE THE PUBLIC COGNIZANT OF THEIR RIGHTS AND THEIR LEGAL PROTECTIONS THROUGH THE MEDIA, NEWSLETTERS, AND DIRECT MAIL. ASH CONTINUES TO DEVELOP NEW, EFFECTIVE WAYS TO LEVERAGE THEIR EXPERIENCE, EXPERTISE, AND LEADERSHIP OF THE TOBACCO-FREE MOVEMENT TO COUNTER THE POWER AND INFLUENCE OF THE GLOBAL TOBACCO INDUSTRY.

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Trantor Score

Financial Health Score (300–850) · Liquidity · Solvency · Sustainability · Efficiency

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Liquidity (40%) • Solvency (30%) • Sustainability (20%) • Efficiency (10%)

Financial Overview (2023)

Revenue Breakdown

Contributions & Grants $625,523

Program Service Revenue $0

Investment Income $285,260

Other Revenue $0

TOTAL REVENUE $910,783

Expense Breakdown

Grants Paid $0

Salaries & Benefits $967,811

Fundraising Expenses $181,530

Program Expenses $930,996

Other Expenses $345,354

TOTAL EXPENSES $1,350,496

Year-over-Year Comparison

	2023	2022	Change
Revenue	$910,783	$649,118	+0.4%
Expenses	$1,350,496	$1,355,829	0.0%
Net Income	$-439,713	$-706,711	-0.4%

Key Indicators

✗ Grants to Organizations ✗ Grants to Individuals ✓ Lobbying ✗ Political Activity ✓ Foreign Activities ✗ Donor Advised Fund ✓ Schedule B Required

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Financial Health Indicators

Comprehensive financial analysis: Altman Z-Score, liquidity, solvency, sustainability, efficiency, and growth metrics

Financial Distress Indicator

Liquidity & Cash Position

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Altman Z-Score • Liquidity Ratios • Solvency Analysis • Growth Indicators • Efficiency Metrics

Governance

Voting Members

Independent Members

Employees

Volunteers

Governance Policies

✓ Conflict of Interest Policy

✓ Whistleblower Policy

✓ Document Retention Policy

Special Practices & Reported Activities

✗ Operated a School

✗ Operated a Hospital

✗ Provided First Class Travel

✗ Reported Conflict of Interest

✗ Reported Asset Diversion

✗ Excess Benefit Transaction

✗ Made Political Expenditures

✓ Engaged in Lobbying

✗ Operated Donor Advised Fund

✗ Maintained Art Collections

✗ Filed Form 720

Compensation of Officers, Directors & Key Employees

Total Officers

$430,686

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
DOUG BLANKE	CHAIR	1.00	Officer Director	$0	$0	$0
JOHN MIRISCH	VICE CHAIR	1.00	Officer Director	$0	$0	$0
CHERYL HEALTON	SECRETARY- TREASURER	1.00	Officer Director	$0	$0	$0
BUNYAN BRYANT	TRUSTEE	1.00	Director	$0	$0	$0
CAROLYN DRESLER	TRUSTEE	1.00	Director	$0	$0	$0
STANLEY HARMON	TRUSTEE	1.00	Director	$0	$0	$0
STEPHEN MARKS	TRUSTEE	1.00	Director	$0	$0	$0
DR ALFRED MUNZER	TRUSTEE	1.00	Director	$0	$0	$0
LAURENT HUBER	EXECUTIVE DIRECTOR	40.00	Officer	$211,981	$54,168	$266,149
ELIZABETH FURGURSON	COO & EXECUTIVE DIRECTOR	40.00	Officer	$145,958	$18,579	$164,537
CHRIS BOSTIC	DEPUTY DIRECTOR FOR POLICY	40.00	Highest	$142,121	$27,099	$169,220
KELSEY ROMEO-STUPPY	MANAGING ATTORNEY	40.00	Highest	$111,958	$11,419	$123,377

Note: Compensation data is self-reported by the organization on their Form 990. "Reportable Comp" includes salary, bonuses, and other reportable compensation from the organization and related organizations. "Other Comp" includes benefits, deferred compensation, and non-taxable benefits.

Historical Data

Year	Revenue	Expenses	Assets	Net Income
2024	No data	No data	No data	No data
2023	$910,783	$1,350,496	$4,682,389	$-439,713
2022	$649,118	$1,355,829	$4,933,921	$-706,711
2021	$2,077,512	$1,256,800	$6,651,186	$820,712
2020	$782,975	$1,184,852	$5,765,858	$-401,877
2019	$633,617	$1,226,600	$5,727,879	$-592,983
2018	$1,082,674	$1,280,081	$5,554,408	$-197,407