Nonprofit · EIN 22-2820327
NICOTINE RESEARCH CONSORTIUM INC
Tax-exempt (reinstated) · RALEIGH, NC 27606
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $3,079,157 | $2,828,646 | $250,511 | $672,489 | $887,078 | -$214,589 |
| December 31, 2024 | 990 | $4,273,889 | $4,664,135 | -$390,246 | $576,285 | $1,041,385 | -$465,100 |
| December 31, 2023 | 990 | $4,356,795 | $4,865,697 | -$508,902 | $895,402 | $970,256 | -$74,854 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $0
- Program service revenue
- $3,067,851
- Investment income
- $11,306
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $0
- Compensation of officers, directors and key employees
- $835,543
- Other salaries and wages
- $445,219
- Salaries, compensation and benefits (total)
- $1,435,828
- Professional fundraising fees
- $0
- Legal fees
- $4,124
- Accounting fees
- $106,714
- Occupancy
- $46,676
- Travel
- $84,343
- Depreciation
- $60,845
- Program services (functional)
- $2,229,798
- Management and general (functional)
- $598,848
Balance sheet and other
- Total assets, start of year
- $576,285
- Total assets, end of year
- $672,489
- Total liabilities, end of year
- $887,078
- Net assets, end of year
- -$214,589
- Land, buildings and equipment
- $91,454
- Net assets without donor restrictions
- -$214,589
- Gross unrelated business income
- $101,378
- Gross receipts
- $3,079,157
- Employees
- 16
- Volunteers
- 0
- Year formed
- 1915
- State of legal domicile
- NJ
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 | Other / benefits |
|---|---|---|---|---|
| ELISE W RASMUSSEN | VP SALES AND MARKETING Key employee | 40 | $288,667 | $0 |
| CHRISTOPHER B GREER | PRESIDENT Officer | 40 | $213,542 | $37,753 |
| ROBERTA CROSBY | CFO Officer | 40 | $154,933 | $2,531 |
| CHRISTOPHER MOLL | EVP & COO Officer | 40 | $121,207 | $16,911 |
| MICHAEL M MACDONALD | EMPLOYEE Highest-paid employee | 40 | $111,542 | $14,628 |
| DEAN CIROTTA | DIRECTOR Trustee or director | 1 | $0 | $0 |
| BENJAMIN DESSART | DIRECTOR Trustee or director | 1 | $0 | $0 |
| JOHN MARSHALL | DIRECTOR Trustee or director | 1 | $0 | $0 |
| CHRIS HOWARD | DIRECTOR Trustee or director | 1 | $0 | $0 |
| BRITTANI CUSHMAN | DIRECTOR Trustee or director | 1 | $0 | $0 |
| GERRY ROERTY | DIRECTOR Trustee or director | 1 | $0 | $0 |
| PATRICK MURPHY | DIRECTOR Trustee or director | 1 | $0 | $0 |
| KEN KRAMER | DIRECTOR Trustee or director | 1 | $0 | $0 |
| STEFANIE MILLER | DIRECTOR Trustee or director | 1 | $0 | $0 |
| MIRANDA KINNEY | DIRECTOR Trustee or director | 1 | $0 | $0 |
6 more people on this return
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| CARL IOOS | DIRECTOR Trustee or director | 1 | $0 |
| CAROLE FOLMAR | DIRECTOR Trustee or director | 1 | $0 |
| LAURA LEIGH OYLER | DIRECTOR Trustee or director | 1 | $0 |
| HENRY C ROEMER III | DIRECTOR Trustee or director | 1 | $0 |
| BETH OLIVA | DIRECTOR Trustee or director | 1 | $0 |
| BRANDIE DAVIS | DIRECTOR Trustee or director | 1 | $0 |
990 for the year ended December 31, 2024: 23 people
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| ELISE W RASMUSSEN | VP SALES AND MARKETING Key employee | 40 | $545,409 | $0 |
| CHRISTOPHER B GREER | PRESIDENT Officer | 40 | $210,000 | $41,401 |
| DARRYL JAYSON | EMPLOYEE Highest-paid employee | 40 | $143,480 | $11,817 |
| ROBERTA CROSBY | CFO Officer | 40 | $144,000 | $4,320 |
| CHRISTOPHER MOLL | EMPLOYEE Highest-paid employee | 40 | $121,607 | $21,147 |
| TACO TUINSTRA | EMPLOYEE Highest-paid employee | 40 | $113,432 | $17,398 |
| MICHAEL M MACDONALD | EMPLOYEE Highest-paid employee | 40 | $114,000 | $0 |
| DEAN CIROTTA | DIRECTOR Trustee or director | 1 | $0 | $0 |
| BENJAMIN DESSART | DIRECTOR Trustee or director | 1 | $0 | $0 |
| JOHN MARSHALL | DIRECTOR Trustee or director | 1 | $0 | $0 |
| CHRS HOWARD | DIRECTOR Trustee or director | 1 | $0 | $0 |
| BARRY SCHAEVITZ | DIRECTOR Trustee or director | 1 | $0 | $0 |
| BRITTANI CUSHMAN | DIRECTOR Trustee or director | 1 | $0 | $0 |
| GERRY ROERTY | DIRECTOR Trustee or director | 1 | $0 | $0 |
| PATRICK MURPHY | DIRECTOR Trustee or director | 1 | $0 | $0 |
| KEN KRAMER | DIRECTOR Trustee or director | 1 | $0 | $0 |
| STEFANIE MILLER | DIRECTOR Trustee or director | 1 | $0 | $0 |
| MIRANDA KINNEY | DIRECTOR Trustee or director | 1 | $0 | $0 |
| CARL IOOS | DIRECTOR Trustee or director | 1 | $0 | $0 |
| CAROLE FOLMAR | DIRECTOR Trustee or director | 1 | $0 | $0 |
| LAURA LEIGH OYLER | DIRECTOR Trustee or director | 1 | $0 | $0 |
| HENRY C ROEMER III | DIRECTOR Trustee or director | 1 | $0 | $0 |
| H MICHAEL LIGON | DIRECTOR/CHAIR OF BOARD Trustee or director | 1 | $0 | $0 |
990 for the year ended December 31, 2023: 21 people
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| ELISE W RASMUSSEN | VP SALES AND MARKETING Key employee | 40 | $525,864 | $0 |
| CHRISTOPHER B GREER | PRESIDENT Officer | 40 | $218,304 | $36,463 |
| DARRYL JAYSON | EMPLOYEE Highest-paid employee | 40 | $141,695 | $12,432 |
| ROBERTA CROSBY | CFO Officer | 40 | $144,750 | $4,282 |
| CHRISTOPER MOLL | EMPLOYEE Highest-paid employee | 1 | $140,560 | $3,915 |
| TACO TUINSTRA | EMPLOYEE Highest-paid employee | 1 | $110,655 | $0 |
| MICHAEL M MACDONALD | EMPLOYEE Highest-paid employee | 1 | $107,688 | $0 |
| TERRY GALLAGHER JR | DIRECTOR Trustee or director | 1 | $0 | $0 |
| DEAN CIROTTA | DIRECTOR Trustee or director | 1 | $0 | $0 |
| BRITTANI CUSHMAN | DIRECTOR Trustee or director | 1 | $0 | $0 |
| H MICHAEL LIGON | DIRECTOR/CHAIR OF BOARD Trustee or director | 1 | $0 | $0 |
| BENJAMIN DESSART | DIRECTOR Trustee or director | 1 | $0 | $0 |
| CARL IOOS | DIRECTOR Trustee or director | 1 | $0 | $0 |
| BARRY SCHAEVITZ | DIRECTOR/VICE CHAIR OF BOA Trustee or director | 1 | $0 | $0 |
| PATRICK MURPHY | DIRECTOR Trustee or director | 1 | $0 | $0 |
| JOHN MARSHALL | DIRECTOR Trustee or director | 1 | $0 | $0 |
| GERRY ROERTY | DIRECTOR/BOARD SECRETARY Trustee or director | 1 | $0 | $0 |
| HENRY C ROEMER | DIRECTOR Trustee or director | 1 | $0 | $0 |
| CAROLE FOLMAR | DIRECTOR Trustee or director | 1 | $0 | $0 |
| LAURA LEIGH OYLER | DIRECTOR Trustee or director | 1 | $0 | $0 |
| HERBET WEATHFORD | DIRECTOR Trustee or director | 1 | $0 | $0 |
Address and contacts
- Address (IRS master file)
- 1121 SITUS CT STE 370, RALEIGH, NC 27606-4281
- Principal officer (990 for 2025)
- CHRISTOPHER B GREER, 1121 SITUS COURT 370, RALEIGH, NC 27606
- Signed the 990
- CHRISTOPHER B GREER, PRESIDENT
- Phone
- (919) 917-7475
- Website
- WWW.TMA.ORG
- Return prepared by
- PRAGER METIS CPAS LLC
Mission
THE NICOTINE RESOURCE CONSORTIUM, INC (FORMERLY TOBACCO MERCHANTS ASSOCIATION, INC.) WAS FOUNDED IN 1915 TO MANAGE INFORMATION RELEVANT TO THE TOBACCO INDUSTRY. THE ORGANIZATION IS AN INTERNATIONAL TRADE ASSOCIATION DEDICATED TO PROVIDING INDUSTRY INFORMATION TO ITS MEMBERS, WHO INCLUDE PRODUCT MANUFACTURERS, INDUSTRY SUPPLIERS, FINANCIAL INSTITUTIONS, INTERNATIONAL LEAF DEALERS, DISTRIBUTORS, AND RETAILERS INVOLVED IN THE TOBACCO INDUSTRY AND RESPONDS TO PUBLIC INQUIRES FOR TOBACCO INFORMATION FROM THE MEDIA, GOVERNMENT AND ACADEMIC INSTITUTIONS INCLUDING STUDENTS.THE ASSOCIATION DOES NOT LOBBY GOVERNMENT.
Program accomplishments
- THE NICOTINE RESOURCE CONSORTIUM WAS FOUNDED TO MANAGE INFORMATION RELEVANT TO THE TOBACCO INDUSTRY. THE ORGANIZATION IS AN INTERNATIONAL TRADE ASSOCIATION DEDICATED TO PROVIDING INDUSTRY INFORMATION TO ITS MEMBERS, WHO INCLUDE PRODUCT MANUFACTURERS, INDUSTRY SUPPLIERS, FINANCIAL INSTITUTIONS, INTERNATIONAL LEAF DEALERS, DISTRIBUTORS, AND RETAILERS INVOLVED IN THE TOBACCO INDUSTRY AND RESPONDS TO PUBLIC INQUIRES FOR TOBACCO INFORMATION FROM THE MEDIA, GOVERNMENT AND ACADEMIC INSTITUTIONS INCLUDING STUDENTS. THE ORGANIZATION DOES NOT LOBBY GOVERNMENT.Expenses $2,229,798 · revenue $2,966,473
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 on file |
IRS record
- EIN
- 22-2820327
- Tax-exempt status
- 501(c)(6): Business league or chamber of commerce
- Donations deductible
- No
- Exempt since
- 2016
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Community improvement and capacity building (S41)
- Assets (IRS master file)
- $672,489
- Income (IRS master file)
- $3,079,157
Revocation and reinstatement
- Exemption revoked
- May 15, 2013
- Posted by the IRS
- August 12, 2013
- Reinstated
- Effective May 15, 2013
From the IRS automatic revocation list: organizations that did not file a required return or e-Postcard for three consecutive years.
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $3,079,157 | $2,828,646 | $672,489 | IRS |
| 990 | December 2024 | $4,273,889 | $4,664,135 | $576,285 | XML |
| 990 | December 2023 | $4,356,795 | $4,865,697 | $895,402 | XML |
| 990 | December 2022 | $4,716,916 | $4,707,396 | $1,457,120 | IRS |
| 990 | December 2021 | $4,291,080 | $4,031,608 | $1,121,089 | IRS |
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 22-2820327).
Questions about NICOTINE RESEARCH CONSORTIUM INC
- What is the EIN of NICOTINE RESEARCH CONSORTIUM INC?
- The employer identification number (EIN) of NICOTINE RESEARCH CONSORTIUM INC is 22-2820327.
- Is NICOTINE RESEARCH CONSORTIUM INC tax-exempt?
- Yes. The IRS revoked its exemption on May 15, 2013 and reinstated it effective May 15, 2013.
- Are donations to NICOTINE RESEARCH CONSORTIUM INC tax-deductible?
- No. The IRS master file says contributions to it are not deductible.
- Which annual return does NICOTINE RESEARCH CONSORTIUM INC 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 NICOTINE RESEARCH CONSORTIUM INC 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 NICOTINE RESEARCH CONSORTIUM INC 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 NICOTINE RESEARCH CONSORTIUM INC?
- The 990 for the year ended December 31, 2025 names CHRISTOPHER B GREER.
- Who are the officers and directors of NICOTINE RESEARCH CONSORTIUM INC?
- The 990 for the year ended December 31, 2025 lists 21 people; 5 received compensation from the organization, the highest $288,667 (ELISE W RASMUSSEN, VP SALES AND MARKETING).
- How much revenue does NICOTINE RESEARCH CONSORTIUM INC have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $3,079,157, expenses of $2,828,646 and total assets of $672,489 at year end.
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