COALITION OF MANUFACTURERS OF SMOKING ALTERNATIVES (EIN 854141844) - 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

2020

Legal Domicile

Principal Officer

Kevin Altman

Phone

8043701443

Tax Period

2023-01-01 to 2023-12-31

Coalition of Manufacturers of Smoking Alternatives, founded in 2020, is a small nonprofit in the Community Improvement sector that reported $200K in total revenue in fiscal year 2021. Revenue surged 122% from the prior year, signaling strong growth momentum. The organization ran a surplus of $142K, a strong 71% operating margin.

Mission

Trade organization for the dissemination of information pertaining to smoking alternatives.

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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 $315,000

Program Service Revenue $0

Investment Income $0

Other Revenue $0

TOTAL REVENUE $315,000

Expense Breakdown

Grants Paid $0

Salaries & Benefits $0

Fundraising Expenses $0

Program Expenses $120,608

Other Expenses $120,608

TOTAL EXPENSES $120,608

Year-over-Year Comparison

	2023	2022	Change
Revenue	$315,000	$355,000	-0.1%
Expenses	$120,608	$63,522	+0.9%
Net Income	$194,392	$291,478	-0.3%

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
Brittani Cushman	Director	1	Director	$0	$0	$0
Gerald J Roerty	Director	1	Director	$0	$0	$0
Tricia Desmarais	Director	1	Director	$0	$0	$0
Chris Howard	Director	1	Director	$0	$0	$0
Elizabeth Sprowl	Director	1	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	$315,000	$120,608	$710,997	$194,392
2022	$355,000	$63,522	$516,605	$291,478
2021	$200,000	$57,586	$225,127	$142,414

COALITION OF MANUFACTURERS OF SMOKING ALTERNATIVES