Nonprofit · EIN 93-4907539
COALITION FOR SMARTER REGULATION OF NICOTINE
Tax-exempt · SAUSALITO, CA 94965
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $600,000 | $905,425 | -$305,425 | $565,560 | $0 | $565,560 |
| December 31, 2024 | 990 | $1,105,000 | $234,015 | $870,985 | $870,985 | $0 | $870,985 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $600,000
- Program service revenue
- $0
- Investment income
- $0
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $0
- Salaries, compensation and benefits (total)
- $0
- Professional fundraising fees
- $0
- Program services (functional)
- $905,000
- Management and general (functional)
- $425
Balance sheet and other
- Total assets, start of year
- $870,985
- Total assets, end of year
- $565,560
- Total liabilities, end of year
- $0
- Net assets, end of year
- $565,560
- Net assets without donor restrictions
- $565,560
- Gross receipts
- $600,000
- Employees
- 0
- Volunteers
- 7
- Year formed
- 2023
- State of legal domicile
- CO
From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.
Officers, directors and key employees
As listed on the 990 for the year ended December 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| David Fernandez | Board Chair/President Trustee or director, Officer | 1 | $0 |
| David Sylvia | Director Trustee or director | 1 | $0 |
| Mary Elizabeth Barwick | Director Trustee or director | 1 | $0 |
| John O' Brien | Director Trustee or director | 1 | $0 |
| John McDonald | Director Trustee or director | 1 | $0 |
| Samuel Gunter | Director Trustee or director | 1 | $0 |
| Darrin Lim | Secretary/Treasurer Officer | 1 | $0 |
990 for the year ended December 31, 2024: 5 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| David Fernandez | Board Chair/President Trustee or director, Officer | 1 | $0 |
| David Sylvia | Director Trustee or director | 1 | $0 |
| Mary Elizabeth Barwick | Director Trustee or director | 1 | $0 |
| John O' Brien | Director Trustee or director | 1 | $0 |
| Darrin Lim | Treasurer/Secretary Officer | 1 | $0 |
Address and contacts
- Address (IRS master file)
- 28 LIBERTY SHIP WAY, SAUSALITO, CA 94965-3319
- Mailing address (990-N for 2023)
- 28 Liberty Ship Way, Sausalito CA 94965
- Principal officer (990 for 2025)
- Darrin Lim, 28 Liberty Ship Way Ste 2815, Sausalito, CA 94965
- Principal officer (990-N for 2023)
- Darrin Lim, 28 Liberty Ship Way Suite 2815, Sausalito CA 94965
- Signed the 990
- Darrin Lim, Treasurer
- Phone
- (415) 903-2800
- Return prepared by
- Karen A Hahn CPA Inc
California records
California keeps its own records of charities and corporations. Search them by EIN 93-4907539 or by the name COALITION FOR SMARTER REGULATION OF NICOTINE.
- Attorney General, Registry of Charities and Fundraisers
- Registration status and filed reports (CT-TR-1, RRF-1)
- Secretary of State, bizfile Online
- Corporation status, entity number, agent for service
- Franchise Tax Board
- Entity status letter (state tax exemption, good standing)
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.
Program accomplishments
- 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.Expenses $905,000 · revenue $600,000
What it must file and when
IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in December, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | December 31, 2025 | May 15, 2026 | 990 on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990 on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990-N on file |
IRS record
- EIN
- 93-4907539
- Tax-exempt status
- 501(c)(4): Social welfare organization
- Donations deductible
- No
- Exempt since
- 2024
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Public and societal benefit (W01)
- Assets (IRS master file)
- $565,560
- Income (IRS master file)
- $600,000
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $600,000 | $905,425 | $565,560 | IRS |
| 990 | December 2024 | $1,105,000 | $234,015 | $870,985 | IRS |
| 990-N for 2023 Officer: Darrin Lim | December 31, 2023 | ≤ $50,000 receipts | – | – | e-Postcard |
990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 93-4907539).
Questions about COALITION FOR SMARTER REGULATION OF NICOTINE
- What is the EIN of COALITION FOR SMARTER REGULATION OF NICOTINE?
- The employer identification number (EIN) of COALITION FOR SMARTER REGULATION OF NICOTINE is 93-4907539.
- Is COALITION FOR SMARTER REGULATION OF NICOTINE tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(4) since 2024.
- Are donations to COALITION FOR SMARTER REGULATION OF NICOTINE tax-deductible?
- No. The IRS master file says contributions to it are not deductible.
- Which annual return does COALITION FOR SMARTER REGULATION OF NICOTINE file?
- Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
- When is the next return of COALITION FOR SMARTER REGULATION OF NICOTINE due?
- The return for tax year 2026 (the year ending December 31, 2026) is due May 17, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did COALITION FOR SMARTER REGULATION OF NICOTINE last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended December 2025.
- Who is the principal officer of COALITION FOR SMARTER REGULATION OF NICOTINE?
- The 990 for the year ended December 31, 2025 names Darrin Lim.
- Who are the officers and directors of COALITION FOR SMARTER REGULATION OF NICOTINE?
- The 990 for the year ended December 31, 2025 lists 7 people; 0 received compensation from the organization.
- How much revenue does COALITION FOR SMARTER REGULATION OF NICOTINE have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $600,000, expenses of $905,425 and total assets of $565,560 at year end.
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