2024-07-24T09:01:25-05:00 2022-12-31 390859910 BAKER TILLY ADVISORY GROUP LP 1570 FRUITVILLE PIKE SUITE 400 LANCASTER PA 17601 990 2022-01-01 841873868 PREMIUM CIGAR COALITION PREM 6105597000 1 HILLSIDE DRIVE DRUMS PA 18222 KATY PRUSSOCK TREASURER 6105597000 2024-07-24 1 KATY PRUSSOCK 999009999 1 X KERRI N BOGDA CPA P00760402 7177404863 2024-07-24 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z X KATY PRUSSOCK 1 HILLSIDE DRIVE DRUMS PA 18222 220000 0 X N/A X 2019 PA ADVOCACY FOR THE ONLINE PREMIUM CIGAR RETAIL SECTOR. 9 9 0 9 0 0 0 220000 0 0 0 0 0 0 0 220000 0 0 0 0 0 0 0 0 0 0 196686 0 196686 0 23314 7206 30520 0 0 7206 30520 X THE MISSION OF OUR ORGANIZATION IS TO SERVE AS A DEDICATED ADVOCATE FOR ONLINE SELLERS OF PREMIUM CIGARS, SERVING ADULT CUSTOMERS NATIONWIDE. WE ENSURE THAT THE VOICES OF THESE ONLINE SELLERS ARE HEARD, AND THEIR INTERESTS ARE PROTECTED IN MATTERS CONCERNING REGULATIONS AND LAWS. COMMITTED TO ADDRESSING CRUCIAL ISSUES SUCH AS SALES TAX, EXCISE TAX, AND PRODUCT CLASSIFICATION THAT IMPACT ONLINE SELLERS OF PREMIUM CIGARS, WE ENGAGE IN STRATEGIC INITIATIVES AND COLLABORATE WITH RELEVANT STAKEHOLDERS. OUR GOAL IS TO PAVE THE WAY FOR COMPLIANCE WITH THESE LAWS AND REGULATIONS. BY FOSTERING A COMMUNITY OF INFORMED AND EMPOWERED SELLERS, WE STRIVE TO CREATE A REGULATORY ENVIRONMENT THAT SUPPORTS THE RESPONSIBLE AND THRIVING TRADE OF PREMIUM CIGARS IN THE ONLINE MARKETPLACE. 0 0 196614 0 0 THE COALITION IS CURRENTLY WORKING WITH ANY STATE TAXING AGENCY THAT HAS PASSED LAWS REGARDING EXCISE TAXES ON REMOTE PREMIUM CIGAR SALES AND WITH ANY STATE LEGISLATURE CONSIDERING AN EXCISE TAX. TO DATE, OHIO, MARYLAND, SOUTH DAKOTA, MICHIGAN, VIRGINIA AND NORTH CAROLINA HAVE LAWS IN PLACE REGARDING EXCISE TAX ON REMOTE PREMIUM CIGAR SALES. IN OHIO AND SOUTH DAKOTA, THE PREMIUM CIGAR COALITION (WITH THE ASSISTANCE OF TRIPLETT AND FOX/ROTHSCHILD) WORKED WITH THE STATE TAXING AUTHORITIES ON THE CALCULATION OF THE TAXES, COLLECTION OF TAXES AND REMITTANCE OF TAXES. IN THE REMAINING STATES, WE ARE WORKING WITH THE TAXING AUTHORITIES ON THE SAME ISSUES WITH THE FULL INTENTION OF REMITTING ALL REQURED TAXES WHEN THE MECHANICS ARE WORKED OUT. 196614 0 1 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 0 0 0 1 0 0 0 0 0 0 X 9 9 1 0 0 0 0 0 0 1 1 0 0 1 1 1 1 0 0 0 0 0 X KENDALL HOUK TREASURER 6105597000 1 HILLSIDE DRIVE DRUMS PA 18222 X ARTHUR ZARETSKY PRESIDENT 0.25 0.00 X X 0 0 0 BRAD CARSS SECRETARY 0.50 0.00 X X 0 0 0 KENDALL HOUK TREASURER 1.00 0.00 X X 0 0 0 MILLIE LUKOSE DIRECTOR 0.25 0.00 X 0 0 0 NADIA TROWBRIDGE DIRECTOR 0.25 0.00 X 0 0 0 DENNIS MCCOOE DIRECTOR 0.25 0.00 X 0 0 0 DIANE KALAMBOKAS DIRECTOR 0.25 0.00 X 0 0 0 GREG FOX DIRECTOR 0.25 0.00 X 0 0 0 ODED BEN-ARIE DIRECTOR 0.25 0.00 X 0 0 0 0 0 0 0 0 0 0 0 220000 220000 220000 0 0 0 196614 196614 72 72 196686 196614 72 0 7206 30520 7206 30520 0 0 X 7206 30520 7206 30520 7206 30520 23314 0 X 0 0 0 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1 0 0 0 220000 0 220000 0 220000 196686 0 196686 0 196686 FORM 990, PART VI, SECTION A, LINE 2 THE COALITION'S PRESIDENT, ARTHUR ZARETSKY, TREASURER, KENDALL HOUK, AND SECRETARY, BRAD CARSS, ALL HAVE A BUSINESS RELATIONSHIP. FORM 990, PART VI, SECTION B, LINE 11B THE COALITION'S TREASURER WILL PRESENT THE FORM 990 TO THE BOARD OF DIRECTORS PRIOR TO THE RETURN BEING FILED WITH THE IRS. FORM 990, PART VI, SECTION B, LINE 12C INTERESTED PERSONS ARE REQUIRED TO SIGN AN ANNUAL CONFLICT OF INTEREST STATEMENT. IN CONNECTION WITH ANY ACTUAL OR POSSIBLE CONFLICT OF INTEREST, AN INTERESTED PERSON MUST DISCLOSE THE EXISTENCE OF ANY FINANCIAL INTEREST AND DISCLOSE ALL MATERIAL FACTS TO THE BOARD OF DIRECTORS. AFTER DISCLOSURE OF THE FINANCIAL INTEREST AND ALL MATERIAL FACTS, AND AFTER ANY DISCUSSION WITH THE INTERESTED PERSON, HE OR SHE SHALL LEAVE THE BOARD OF DIRECTORS OR COMMITTEE MEETING WHILE THE DETERMINATION OF A CONFLICT OF INTEREST IS DISCUSSED AND VOTED UPON. THE REMAINING BOARD OR COMMITTEE MEMBERS SHALL DECIDE IF A CONFLICT OF INTEREST EXISTS. THE CHAIRPERSON OF THE BOARD OF DIRECTORS SHALL, IF APPROPRIATE, APPOINT A DISINTERESTED PERSON OR COMMITTEE TO INVESTIGATE ALTERNATIVES TO THE PROPOSED TRANSACTION OR ARRANGEMENT. AFTER EXERCISING DUE DILIGENCE, THE BOARD OF DIRECTORS DETERMINE WHETHER THE COALITION CAN OBTAIN WITH REASONABLE EFFORTS A MORE ADVANTAGEOUS TRANSACTION OR ARRANGEMENT FROM A PERSON OR ENTITY THAT WOULD NOT GIVE RISE TO A CONFLICT OF INTEREST. IF A MORE ADVANTAGEOUS TRANSACTION OR ARRANGEMENT IS NOT REASONABLY POSSIBLE UNDER CIRCUMSTANCES NOT PRODUCING A CONFLICT OF INTEREST, THE BOARD OF DIRECTORS SHALL DETERMINE BY A MAJORITY VOTE OF THE DISINTERESTED DIRECTORS WHETHER THE TRANSACTION OR ARRANGEMENT IS IN THE COALITION'S BEST INTEREST, FOR ITS OWN BENEFIT, AND WHETHER IT IS FAIR AND REASONABLE. IN CONFORMITY WITH THE ABOVE DETERMINATION, IT SHALL MAKE ITS DECISION AS TO WHETHER TO ENTER INTO THE TRANSACTION OR ARRANGEMENT. THE MINUTES OF THE MEETING SHALL REFLECT THE DISCLOSURE MADE, THE CONTENT OF THE DISCUSSION AND DETERMINATION WHETHER A CONFLICT EXISTS, AND THE VOTE THEREON. THE COALITION'S CONFLICT OF INTEREST POLICY EXPLICITLY STATES FAMILY AND BUSINESS RELATIONSHIPS AS A SOURCE FOR POTENTIAL CONFLICTS. FORM 990, PART VI, SECTION C, LINE 19 THE COALITION MAKES ITS GOVERNING DOCUMENTS AND CONFLICT OF INTEREST POLICY AVAILABLE FOR PUBLIC INSPECTION UPON REQUEST.