PORTABLE LIGHTS AMERICA TRADE ORGANIZATION INC: Form 990, tax year 2013

View the entire original 990 at ProPublica ↗

Organization
PORTABLE LIGHTS AMERICA TRADE ORGANIZATION INC (EIN 27-3514396)
Tax period
2013-09-01 to 2014-08-31
Filed
2015-05-15
IRS object ID
201501359349305440
Schema version
2013v4.0
Source
Download XML · Original 990 at ProPublica

Every field in the e-filed return. Faint text is the IRS element name, for citing.

Return header ReturnHeader

FieldValueIRS element (for citing)
Return2015-05-15T14:35:08-05:00ReturnTs
Tax Period End2014-08-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN452981393PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1LEVINE CAUFIELD MARTIN & GOLDBERG PCBusinessNameLine1

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line175 SECOND AVENUE SUITE 700AddressLine1
CityNEEDHAMCity
StateMAState
ZIP Code02494ZIPCode
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2013-09-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN273514396EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1PORTABLE LIGHTS AMERICAN TRADEBusinessNameLine1
Business Name Line2ORGANIZATION INC (PLATO)BusinessNameLine2
FieldValueIRS element (for citing)
Business Name ControlPORTBusinessNameControlTxt
Phone6178752492PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1PO BOX 1107AddressLine1
CityMARBLEHEADCity
StateMAState
ZIP Code01945ZIPCode

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonDAVID COSTELLOPersonNm
Person TitleEXECUTIVE DIRECTORPersonTitleTxt
Phone6178752492PhoneNum
Signature2015-04-11SignatureDt
Discuss With Paid PreparerYes (1)DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonBRUCE C LEVINE CPAPreparerPersonNm
PTINP00524511PTIN
Phone7814001625PhoneNum
FieldValueIRS element (for citing)
Tax2013TaxYr
Build TS2016-03-07 17:11:31ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Address ChangeYes (X)AddressChangeInd
Principal OfficerDAVID COSTELLOPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line1PO BOX 1107AddressLine1
CityMARBLEHEADCity
StateMAState
ZIP Code01945ZIPCode
FieldValueIRS element (for citing)
Gross Receipts$99,509GrossReceiptsAmt
Group Return For Affiliates0GroupReturnForAffiliatesInd
Organization501cYes (X)Organization501cInd
Website AddressHTTP://PLATO-USA.ORG/WebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation2011FormationYr
Legal Domicile StatePALegalDomicileStateCd
Activity Or MissionTRADE ASSOCIATION FOR THE PORTABLE LIGHTING INDUSTRY. THE ENTITY'S SIGNIFICANT ACTIVITIES ARE BASED IN ENFORCEMENT OF INDUSTRY STANDARDS, PRODUCT SAFETY, AND TO SAFEGUARD AGAINST FALSE AND UNFAIR TRADE PRACTICESActivityOrMissionDesc
Voting Members Governing Body8VotingMembersGoverningBodyCnt
Voting Members Independent15VotingMembersIndependentCnt
Total Employee0TotalEmployeeCnt
Total Volunteers0TotalVolunteersCnt
Total Gross UBI$9TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm$0NetUnrelatedBusTxblIncmAmt
PY Contributions Grants$98,450PYContributionsGrantsAmt
CY Contributions Grants$99,500CYContributionsGrantsAmt
PY Program Service Revenue$0PYProgramServiceRevenueAmt
CY Program Service Revenue$0CYProgramServiceRevenueAmt
PY Investment Income$0PYInvestmentIncomeAmt
CY Investment Income$9CYInvestmentIncomeAmt
PY Other Revenue$0PYOtherRevenueAmt
CY Other Revenue$0CYOtherRevenueAmt
PY Total Revenue$98,450PYTotalRevenueAmt
CY Total Revenue$99,509CYTotalRevenueAmt
PY Grants And Similar Paid$0PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid$0CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members$0PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$0PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$0CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns$0PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$0CYTotalFundraisingExpenseAmt
PY Other Expenses$74,991PYOtherExpensesAmt
CY Other Expenses$107,728CYOtherExpensesAmt
PY Total Expenses$74,991PYTotalExpensesAmt
CY Total Expenses$107,728CYTotalExpensesAmt
PY Revenues Less Expenses$23,459PYRevenuesLessExpensesAmt
CY Revenues Less Expenses-$8,219CYRevenuesLessExpensesAmt
Total Assets BOY$121,241TotalAssetsBOYAmt
Total Assets EOY$113,022TotalAssetsEOYAmt
Total Liabilities BOY$0TotalLiabilitiesBOYAmt
Total Liabilities EOY$0TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$121,241NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$113,022NetAssetsOrFundBalancesEOYAmt
MissionTRADE ASSOCIATION FOR THE PORTABLE LIGHTING INDUSTRY. THE ENTITY'S SIGNIFICANT ACTIVITIES ARE BASED IN ENFORCEMENT OF INDUSTRY STANDARDS, PRODUCT SAFETY, AND TO SAFEGUARD AGAINST FALSE AND UNFAIR TRADE PRACTICESMissionDesc
Significant New Program Srvc0SignificantNewProgramSrvcInd
Significant Change0SignificantChangeInd
Expense$103,052ExpenseAmt
Revenue$99,500RevenueAmt
DescEXPENSES RELATED TO THE MEMBERSHIP DUES REVENUE OF $99,500 WERE INSURED TO BEGIN THE PROCESS OF CREATING THE BASIS FOR BEST INDUSTRY PRACTICES, SAFETY REGULATION INITIATIVES, AND A PRIMARY INDUSTRY CODE OF CONDUCTDesc
Total Program Service Expenses$103,052TotalProgramServiceExpensesAmt
Described In Section501c30DescribedInSection501c3Ind
Schedule B RequiredYes (1)ScheduleBRequiredInd
Political Campaign Acty0PoliticalCampaignActyInd
Subject To Proxy TaxYes (1)SubjectToProxyTaxInd
Donor Advised Fund0DonorAdvisedFundInd
Conservation Easements0ConservationEasementsInd
Collections Of Art0CollectionsOfArtInd
Credit Counseling0CreditCounselingInd
Temp Or Permanent Endowments0TempOrPermanentEndowmentsInd
Report Land Building Equipment0ReportLandBuildingEquipmentInd
Report Investments Other Sec0ReportInvestmentsOtherSecInd
Report Program Related Invst0ReportProgramRelatedInvstInd
Report Other Assets0ReportOtherAssetsInd
Report Other Liabilities0ReportOtherLiabilitiesInd
Include FIN48 Footnote0IncludeFIN48FootnoteInd
Independent Audit Fincl Stmt0IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt0ConsolidatedAuditFinclStmtInd
School Operating0SchoolOperatingInd
Foreign Office0ForeignOfficeInd
Foreign Activities0ForeignActivitiesInd
More Than5000 K To Org0MoreThan5000KToOrgInd
More Than5000 K To Individuals0MoreThan5000KToIndividualsInd
Professional Fundraising0ProfessionalFundraisingInd
Fundraising Activities0FundraisingActivitiesInd
Gaming Activities0GamingActivitiesInd
Operate Hospital0OperateHospitalInd
Grants To Organizations0GrantsToOrganizationsInd
Grants To Individuals0GrantsToIndividualsInd
Schedule J Required0ScheduleJRequiredInd
Tax Exempt Bonds0TaxExemptBondsInd
Loan Outstanding0LoanOutstandingInd
Grant To Related Person0GrantToRelatedPersonInd
Business Rln With Org Mem0BusinessRlnWithOrgMemInd
Business Rln With Fam Mem0BusinessRlnWithFamMemInd
Business Rln With Officer Ent0BusinessRlnWithOfficerEntInd
Deductible Non Cash Contri0DeductibleNonCashContriInd
Deductible Art Contribution0DeductibleArtContributionInd
Terminate Operations0TerminateOperationsInd
Partial Liquidation0PartialLiquidationInd
Disregarded Entity0DisregardedEntityInd
Related Entity0RelatedEntityInd
Related Organization Ctrl Ent0RelatedOrganizationCtrlEntInd
Activities Conducted Prtshp0ActivitiesConductedPrtshpInd
Schedule O RequiredYes (1)ScheduleORequiredInd
IRP Document2IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Backup Wthld ComplianceYes (1)BackupWthldComplianceInd
Employee0EmployeeCnt
Unrelated Bus Incm Over Limit0UnrelatedBusIncmOverLimitInd
Foreign Financial Account0ForeignFinancialAccountInd
Prohibited Tax Shelter Trans0ProhibitedTaxShelterTransInd
Taxable Party Notification0TaxablePartyNotificationInd
Nondeductible Contributions0NondeductibleContributionsInd
Indoor Tanning Services0IndoorTanningServicesInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members8GoverningBodyVotingMembersCnt
Independent Voting Member15IndependentVotingMemberCnt
Family Or Business Rln0FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties0DelegationOfMgmtDutiesInd
Change To Org Documents0ChangeToOrgDocumentsInd
Material Diversion Or Misuse0MaterialDiversionOrMisuseInd
Members Or StockholdersYes (1)MembersOrStockholdersInd
Election Of Board MembersYes (1)ElectionOfBoardMembersInd
Decisions Subject To Approva0DecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (1)MinutesOfGoverningBodyInd
Minutes Of CommitteesYes (1)MinutesOfCommitteesInd
Officer Mailing AddressYes (1)OfficerMailingAddressInd
Local Chapters0LocalChaptersInd
Form990 Provided To Gvrn BodyYes (1)Form990ProvidedToGvrnBodyInd
Conflict Of Interest Policy0ConflictOfInterestPolicyInd
Whistleblower Policy0WhistleblowerPolicyInd
Document Retention Policy0DocumentRetentionPolicyInd
Compensation Process CEO0CompensationProcessCEOInd
Compensation Process Other0CompensationProcessOtherInd
Investment In Joint Venture0InvestmentInJointVentureInd
States Where Copy Of Return Is FldMAStatesWhereCopyOfReturnIsFldCd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1DAVID COSTELLOBusinessNameLine1
FieldValueIRS element (for citing)
Phone9788070539PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1PO BOX 1107AddressLine1
CityMARBLEHEADCity
StateMAState
ZIP Code01945ZIPCode

Form990 Part VII Section A Form990PartVIISectionAGrp (4 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmt
DAVID COSTELLO
EXECUTIVE DIRECTOR15.00Yes (X)Yes (X)$53,542$0$0
KEVIN PARSONS
PRESIDENT3.00Yes (X)$0$0$0
MATTHEW HEMENEZ
VICE PRESIDENT3.00Yes (X)$0$0$0
TOM BECKETT
SECRETARY/TREASURER3.00Yes (X)$0$0$0
FieldValueIRS element (for citing)
Total Reportable Comp From Org$53,542TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org$0TotReportableCompRltdOrgAmt
Total Other Compensation$0TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K0IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed0FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K0TotalCompGreaterThan150KInd
Compensation From Other Srcs0CompensationFromOtherSrcsInd
Cntrct Rcvd Greater Than100 K0CntrctRcvdGreaterThan100KCnt
Membership Dues$99,500MembershipDuesAmt
Total Contributions$99,500TotalContributionsAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$9TotalRevenueColumnAmt
Unrelated Business Revenue$9UnrelatedBusinessRevenueAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$99,509TotalRevenueColumnAmt
Related Or Exempt Func Income$0RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$9UnrelatedBusinessRevenueAmt
Exclusion$0ExclusionAmt
FieldValueIRS element (for citing)
Info In Schedule O Part IXYes (X)InfoInScheduleOPartIXInd

Fees For Services Legal FeesForServicesLegalGrp

FieldValueIRS element (for citing)
Total$3,997TotalAmt
Program Services$3,997ProgramServicesAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$2,176TotalAmt
Management And General$2,176ManagementAndGeneralAmt

Fees For Services Other FeesForServicesOtherGrp

FieldValueIRS element (for citing)
Total$68,792TotalAmt
Program Services$66,292ProgramServicesAmt
Management And General$2,500ManagementAndGeneralAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$3,328TotalAmt
Program Services$3,328ProgramServicesAmt

Information Technology InformationTechnologyGrp

FieldValueIRS element (for citing)
Total$371TotalAmt
Program Services$371ProgramServicesAmt

Travel TravelGrp

FieldValueIRS element (for citing)
Total$7,735TotalAmt
Program Services$7,735ProgramServicesAmt

Conferences Meetings ConferencesMeetingsGrp

FieldValueIRS element (for citing)
Total$9,615TotalAmt
Program Services$9,615ProgramServicesAmt

Depreciation Depletion DepreciationDepletionGrp

FieldValueIRS element (for citing)
Total$3,786TotalAmt
Program Services$3,786ProgramServicesAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$966TotalAmt
Program Services$966ProgramServicesAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDescTotalTotalAmtProgram ServicesProgramServicesAmt
DUES AND MEMBERSHIPS$5,000$5,000
TESTING$1,269$1,269
PRINTING AND COPYING$388$388
TELEPHONE$180$180

All Other Expenses AllOtherExpensesGrp

FieldValueIRS element (for citing)
Total$125TotalAmt
Program Services$125ProgramServicesAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$107,728TotalAmt
Program Services$103,052ProgramServicesAmt
Management And General$4,676ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$111,776BOYAmt
EOY$107,343EOYAmt

Intangible Assets IntangibleAssetsGrp

FieldValueIRS element (for citing)
BOY$9,465BOYAmt
EOY$5,679EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$121,241BOYAmt
EOY$113,022EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$0EOYAmt
FieldValueIRS element (for citing)
Org Does Not Follow SFAS117Yes (X)OrgDoesNotFollowSFAS117Ind

Cap Stk Tr Prin Current Funds CapStkTrPrinCurrentFundsGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$0EOYAmt

Pd In Cap Srpls Land Bldg Eqp Fund PdInCapSrplsLandBldgEqpFundGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$0EOYAmt

Rtn Earn Endowment Incm Oth Fnds RtnEarnEndowmentIncmOthFndsGrp

FieldValueIRS element (for citing)
BOY$121,241BOYAmt
EOY$113,022EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$121,241BOYAmt
EOY$113,022EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$121,241BOYAmt
EOY$113,022EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss-$8,219ReconcilationRevenueExpnssAmt
Other Changes In Net Assets$0OtherChangesInNetAssetsAmt
Method Of Accounting CashYes (X)MethodOfAccountingCashInd
Accountant Compile Or Review0AccountantCompileOrReviewInd
FS Audited0FSAuditedInd
Federal Grant Audit Required0FederalGrantAuditRequiredInd

Schedule B IRS990ScheduleB

Contributor Information ContributorInformationGrp

FieldValueIRS element (for citing)
ContributorRESTRICTEDContributorNum

Contributor Business Name ContributorBusinessName

FieldValueIRS element (for citing)
Business Name Line1RESTRICTEDBusinessNameLine1

Contributor US Address ContributorUSAddress

FieldValueIRS element (for citing)
Address Line1RESTRICTEDAddressLine1
Address Line2RESTRICTEDAddressLine2
CityRESTRICTEDCity
StateRESTRICTEDState
ZIP CodeRESTRICTEDZIPCode
FieldValueIRS element (for citing)
Total ContributionsRESTRICTEDTotalContributionsAmt

Schedule C IRS990ScheduleC

FieldValueIRS element (for citing)
Substantially All Dues NondedYes (1)SubstantiallyAllDuesNondedInd
Only In House Lobbying0OnlyInHouseLobbyingInd
Agree Carryover Prior Year0AgreeCarryoverPriorYearInd

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferencePART II-B, LINE 1:FormAndLineReferenceDesc
ExplanationNOTE: 100% OF MEMBERSHIP DUES CONTRIBUTED WERE FROM MEMBER ORGANIZATIONS. NO DUES RECEIVED WERE RAISED FROM POLITICAL CAMPAIGN EFFORTS. NO DUES RECEIVED WERE RAISED FROM LOBBYING ACTIVITIES.ExplanationTxt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (5 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990, PART VI, SECTION A, LINE 6THE ORGANIZATION HAS MEMBERS.
FORM 990, PART VI, SECTION A, LINE 7AALL MEMBERS IN GOOD STANDING ARE ALLOWED TO VOTE.
FORM 990, PART VI, SECTION B, LINE 11COPY OF FORM 990 WAS AVAILABLE TO THE GOVERNING BODY UPON REQUEST.
FORM 990, PART VI, SECTION C, LINE 19FORM 990 IS AVAILABLE FOR PUBLIC INSPECTION UPON REQUEST.
FORM 990, PART IX, LINE 11GOUTSIDE CONTRACT SERVICES: PROGRAM SERVICE EXPENSES 3,000. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 3,000. MARKET RESEARCH: PROGRAM SERVICE EXPENSES 12,250. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 12,250. CONSULTING: PROGRAM SERVICE EXPENSES 51,042. MANAGEMENT AND GENERAL EXPENSES 2,500. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 53,542.

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