NICOTINE RESOURCE CONSORTIUM INC (EIN 222820327) - Form 990 Financial Analysis & Trantor Score

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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

1915

Legal Domicile

Phone

9199177475

Tax Period

2024-01-01 to 2024-12-31

NICOTINE RESOURCE CONSORTIUM INC, founded in 1915, is a community nonprofit in the Community Improvement sector that reported $4.3M in total revenue in fiscal year 2024.

Mission

NICOTINE RESOURCE CONSORTIUM, INC (FORMERLY TOBACCO MERCHANTS ASSOCIATION, INC.) WAS FOUNDED IN 1915 TO MANAGE INFORMATION RELEVANT IN THE TOBACCO INDUSTRY, AND IS A DELAWARE NOT-FOR-PROFIT CORPORATION. THE ORGANIZATION IS AN INTERNATIONAL TRADE ASSOCIATION DEDICATED TO PROVIDING INDUSTRY INFORMATION TO ITS MEMBERS. THE MEMBERS OF THE ORGANIZATION INCLUDE PRODUCT MANUFACTURERS, INDUSTRY SUPPLIERS, FINANCIAL INSTITUTIONS, INTERNATIONAL LEAF DEALERS, DISTRIBUTORS, AND RETAILERS INVOLVED IN THE 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 (2024)

Revenue Breakdown

Contributions & Grants $0

Program Service Revenue $4,268,889

Investment Income $5,000

Other Revenue $0

TOTAL REVENUE $4,273,889

Expense Breakdown

Grants Paid $0

Salaries & Benefits $2,294,021

Fundraising Expenses $0

Program Expenses $3,996,018

Other Expenses $2,370,114

TOTAL EXPENSES $4,664,135

Year-over-Year Comparison

	2024	2023	Change
Revenue	$4,273,889	$4,356,795	0.0%
Expenses	$4,664,135	$4,865,697	0.0%
Net Income	$-390,246	$-508,902	-0.2%

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

N/A

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

$399,721

Total Directors

Key Employees

$545,409

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
DEAN CIROTTA	DIRECTOR	1.00	Director	$0	$0	$0
BENJAMIN DESSART	DIRECTOR	1.00	Director	$0	$0	$0
JOHN MARSHALL	DIRECTOR	1.00	Director	$0	$0	$0
CHRS HOWARD	DIRECTOR	1.00	Director	$0	$0	$0
BARRY SCHAEVITZ	DIRECTOR	1.00	Director	$0	$0	$0
BRITTANI CUSHMAN	DIRECTOR	1.00	Director	$0	$0	$0
GERRY ROERTY	DIRECTOR	1.00	Director	$0	$0	$0
PATRICK MURPHY	DIRECTOR	1.00	Director	$0	$0	$0
KEN KRAMER	DIRECTOR	1.00	Director	$0	$0	$0
STEFANIE MILLER	DIRECTOR	1.00	Director	$0	$0	$0
MIRANDA KINNEY	DIRECTOR	1.00	Director	$0	$0	$0
CARL IOOS	DIRECTOR	1.00	Director	$0	$0	$0
CAROLE FOLMAR	DIRECTOR	1.00	Director	$0	$0	$0
LAURA LEIGH OYLER	DIRECTOR	1.00	Director	$0	$0	$0
HENRY C ROEMER III	DIRECTOR	1.00	Director	$0	$0	$0
H MICHAEL LIGON	DIRECTOR/CHAIR OF BOARD	1.00	Director	$0	$0	$0
ROBERTA CROSBY	CFO	40.00	Officer	$144,000	$4,320	$148,320
CHRISTOPHER B GREER	PRESIDENT	40.00	Officer	$210,000	$41,401	$251,401
ELISE W RASMUSSEN	VP SALES AND MARKETING	40.00	Key Emp	$545,409	$0	$545,409
MICHAEL M MACDONALD	EMPLOYEE	40.00	Highest	$114,000	$0	$114,000
DARRYL JAYSON	EMPLOYEE	40.00	Highest	$143,480	$11,817	$155,297
CHRISTOPHER MOLL	EMPLOYEE	40.00	Highest	$121,607	$21,147	$142,754
TACO TUINSTRA	EMPLOYEE	40.00	Highest	$113,432	$17,398	$130,830

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
2025	No data	No data	No data	No data
2024	$4,273,889	$4,664,135	$576,285	$-390,246
2023	$4,356,795	$4,865,697	$895,402	$-508,902
2022	$4,716,916	$4,707,396	$1,457,120	$9,520
2021	$4,291,080	$4,031,608	$1,121,089	$259,472

NICOTINE RESOURCE CONSORTIUM INC