COUNCIL OF INDEPENDENT TOBACCO MANUFACTURERS OF AMERICA (EIN 810624383) - Form 990 Financial Analysis & Trantor Score

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Tuckman-Chang Vulnerability Assessment

4 risk indicators measuring financial stability and operational resilience

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Financial Trends

Organization Details

Formation Year

2010

Legal Domicile

Principal Officer

Brittani Cushman

Phone

2043701443

Tax Period

2023-01-01 to 2023-12-31

COUNCIL OF INDEPENDENT TOBACCO MANUFACTURERS OF AMERICA, founded in 2010, is a small nonprofit in the Public & Societal Benefit sector that reported $205K in total revenue in fiscal year 2019. Expenses of $195K left a modest 5% surplus.

Mission

Trade organization for the dissemination of the information pertaining to the FDA regulation of the members operating in the tobacco industry.

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Trantor Score

Financial Health & Payment Capacity Assessment (FICO Scale: 300–850)

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

Financial Overview (2023)

Revenue Breakdown

Contributions & Grants $422,500

Program Service Revenue $0

Investment Income $0

Other Revenue $0

TOTAL REVENUE $422,500

Expense Breakdown

Grants Paid $0

Salaries & Benefits $0

Fundraising Expenses $0

Program Expenses $0

Other Expenses $247,766

TOTAL EXPENSES $247,766

Year-over-Year Comparison

	2023	2022	Change
Revenue	$422,500	$62,500	+5.8%
Expenses	$247,766	$309,000	-0.2%
Net Income	$174,734	$-246,500	-1.7%

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

N/A

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

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
Ralph Brown	Director	2	Director	$0	$0	$0
George Cassell-Smith	Director	2	Director	$0	$0	$0
Brittani Cushman	Director	2	Director	$0	$0	$0
Yolanda Nader	Director	2	Director	$0	$0	$0

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	$422,500	$247,766	$178,103	$174,734
2022	$62,500	$309,000	$3,369	$-246,500
2021	$222,970	$372,174	$249,869	$-149,204
2020	$274,570	$465,354	$399,073	$-190,784
2019	$205,000	$195,221	$589,857	$9,779

COUNCIL OF INDEPENDENT TOBACCO MANUFACTURERS OF AMERICA