Coalition For Smarter Regulation of Nicotine (EIN 934907539) - 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

2023

Legal Domicile

Principal Officer

Darrin Lim

Phone

4159032800

Tax Period

2025-01-01 to 2025-12-31

Coalition For Smarter Regulation of Nicotine, founded in 2023, is a small nonprofit in the Public & Societal Benefit sector that reported $600K in total revenue in fiscal year 2025. Revenue fell 46% from the prior year — a significant decline worth monitoring. Expenses of $905K exceeded revenue, resulting in a 51% operating deficit.

Mission

To educate government officials and legislators at all levels of government regarding the need to embrace harm reduction strategies and effectively enforce the Family Smoking Prevention & Tobacco Control Act and to perform any other activities necessary, desirable or incidental to carrying out any of the purposes of the Corporation.

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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 (2025)

Revenue Breakdown

Contributions & Grants $600,000

Program Service Revenue $0

Investment Income $0

Other Revenue $0

TOTAL REVENUE $600,000

Expense Breakdown

Grants Paid $0

Salaries & Benefits $0

Fundraising Expenses $0

Program Expenses $905,000

Other Expenses $905,425

TOTAL EXPENSES $905,425

Year-over-Year Comparison

	2025	2024	Change
Revenue	$600,000	$1,105,000	-0.5%
Expenses	$905,425	$234,015	+2.9%
Net Income	$-305,425	$870,985	-1.4%

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

N/A

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

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
David Fernandez	Board Chair/President	1.00	Officer Director	$0	$0	$0
David Sylvia	Director	1.00	Director	$0	$0	$0
Mary Elizabeth Barwick	Director	1.00	Director	$0	$0	$0
John O' Brien	Director	1.00	Director	$0	$0	$0
John McDonald	Director	1.00	Director	$0	$0	$0
Samuel Gunter	Director	1.00	Director	$0	$0	$0
Darrin Lim	Secretary/Treasurer	1.00	Officer	$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
2025	$600,000	$905,425	$565,560	$-305,425
2024	$1,105,000	$234,015	$870,985	$870,985

Coalition For Smarter Regulation of Nicotine