SPECIALTY EQUIPMENT WARRANTYALLIANCE: Form 990, tax year 2016
View the entire original 990 at ProPublica ↗
- Organization
- SPECIALTY EQUIPMENT WARRANTYALLIANCE (EIN 20-5938240)
- Tax period
- 2016-07-01 to 2017-06-30
- Filed
- 2018-05-11
- IRS object ID
- 201801319349304920
- Schema version
- 2016v3.0
- 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
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2018-05-11T17:35:58-05:00 | ReturnTs |
| Tax Period End | 2017-06-30 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 910189318 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Moss Adams LLP | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 3121 W March Ln Ste 200 | AddressLine1Txt |
| City | Stockton | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 952192367 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2016-07-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 205938240 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Specialty Equipment Warranty Alliance | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | SPEC | BusinessNameControlTxt |
| Phone | 9099786709 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1575 S Valley Vista Drive | AddressLine1Txt |
| City | Diamond Bar | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 91765 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | CHRISTOPHER J KERSTING | PersonNm |
| Person Title | Chairman | PersonTitleTxt |
| Phone | 9099786709 | PhoneNum |
| Signature | 2018-04-03 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | Tracy S Paglia | PreparerPersonNm |
| PTIN | P00366884 | PTIN |
| Phone | 2099556100 | PhoneNum |
| Preparation | 2018-04-03 | PreparationDt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2016 | TaxYr |
| Build TS | 2022-09-23 18:48:47Z | BuildTS |
Form 990 IRS990
Doing Business As Name DoingBusinessAsName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | SEMA DATA COOPERATIVE | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | CHRISTOPHER J KERSTING | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1575 S Valley Vista Drive | AddressLine1Txt |
| City | Diamond Bar | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 91765 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $903,702 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c | Yes (X) | Organization501cInd |
| Website Address | WWW.SEMADATACOOP.ORG | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 2006 | FormationYr |
| Legal Domicile State | CA | LegalDomicileStateCd |
| Activity Or Mission | THE SEMA DATA COOPERATIVE (SDC) MISSION IS TO SUPPORT THE AFTERMARKET AUTO PRODUCTS INDUSTRY, INCREASE SALES OF SPECIALTY AUTO PARTS AND ACCESSORIES THROUGH THE CREATION OF A UNIVERSALLY ADOPTED CENTRALIZED DATA REPOSITORY FOR THE SEMA MARKET AND TO ENCOURAGE, EDUCATE AND TRAIN SUPPLIERS TO TAKE OWNERSHIP OF, AND MAINTAIN THEIR PRODUCT DATA. | ActivityOrMissionDesc |
| Voting Members Governing Body | 6 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 5 | VotingMembersIndependentCnt |
| Total Employee | 14 | TotalEmployeeCnt |
| Total Volunteers | 8 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $0 | PYContributionsGrantsAmt |
| CY Contributions Grants | $0 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $748,531 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $903,702 | CYProgramServiceRevenueAmt |
| PY Investment Income | $0 | PYInvestmentIncomeAmt |
| CY Investment Income | $0 | CYInvestmentIncomeAmt |
| PY Other Revenue | $0 | PYOtherRevenueAmt |
| CY Other Revenue | $0 | CYOtherRevenueAmt |
| PY Total Revenue | $748,531 | PYTotalRevenueAmt |
| CY Total Revenue | $903,702 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $0 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $0 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $1,658,500 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $1,544,638 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $913,987 | PYOtherExpensesAmt |
| CY Other Expenses | $498,889 | CYOtherExpensesAmt |
| PY Total Expenses | $2,572,487 | PYTotalExpensesAmt |
| CY Total Expenses | $2,043,527 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | -$1,823,956 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | -$1,139,825 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $505,827 | TotalAssetsBOYAmt |
| Total Assets EOY | $320,532 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $8,421,459 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $9,375,989 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | -$7,915,632 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | -$9,055,457 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Mission | SEE SCHEDULE OTHE SEMA DATA COOPERATIVE (SDC) PROGRAM MISSION IS TO SUPPORT THE AFTERMARKET AUTO PRODUCTS INDUSTRY, INCREASE SALES OF SPECIALTY AUTO PARTS AND ACCESSORIES THROUGH THE CREATION OF A UNIVERSAL ADOPTED CENTRALIZED DATA REPOSITORY FOR THE SEMA MARKET, AND TO ENCOURAGE, EDUCATE AND TRAIN SUPPLIERS TO TAKE OWNERSHIP OF, AND MAINTAIN THEIR PRODUCT DATA. THIS IS BEING ACCOMPLISHED WITH THE DESIGN AND IMPLEMENTATION OF A SOPHISTICATED PRODUCT INFORMATION MANAGEMENT SOLUTION (PIMS) THAT INCLUDES COMPREHENSIVE ONLINE TOOLS FOR SUPPLIERS TO ON-BOARD, VALIDATE TO INDUSTRY STANDARDS AND SECURELY STORE AND DISTRIBUTE THEIR PRODUCT DATA, SUPPLEMENTED BY COMPREHENSIVE LIVE HELP DESK SERVICES AS NEEDED. ADDITIONALLY, RECEIVERS OF PRODUCT DATA ARE PROVIDED PRODUCT DATA EXPORTS DESIGNED ESPECIALLY TO THEIR SPECIFIC FORMATTING REQUIREMENTS, AND CAN MANAGE CONTENT, FREQUENCY AND DELIVERY FORMAT OF DATA EXPORTS THROUGH AN ONLINE INTERFACE. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Desc | SEE SCHEDULE OTHE SEMA DATA COOPERATIVE (SDC) PROGRAM MISSION IS TO SUPPORT THE AFTERMARKET AUTO PRODUCTS INDUSTRY, INCREASE SALES OF SPECIALTY AUTO PARTS AND ACCESSORIES THROUGH THE CREATION OF A UNIVERSALLY ADOPTED CENTRALIZED DATA REPOSITORY FOR THE SEMA MARKET AND TO ENCOURAGE, EDUCATE AND TRAIN SUPPLIERS TO TAKE OWNERSHIP OF, AND MAINTAIN THEIR PRODUCT DATA. THIS IS BEING ACCOMPLISHED WITH THE DESIGN AND IMPLEMENTATION OF A SOPHISTICATED PRODUCT INFORMATION MANAGEMENT SOLUTION (PIMS) THAT INCLUDES COMPREHENSIVE ONLINE TOOLS FOR SUPPLIERS TO ON-BOARD, VALIDATE TO INDUSTRY STANDARDS AND SECURELY STORE AND DISTRIBUTE THEIR PRODUCT DATA, SUPPLEMENTED BY COMPREHENSIVE LIVE HELP DESK SERVICES AS NEEDED. ADDITIONALLY, RECEIVERS OF PRODUCT DATA ARE PROVIDED PRODUCT DATA EXPORTS DESIGNED ESPECIALLY TO THEIR SPECIFIC FORMATTING REQUIREMENTS, AND CAN MANAGE CONTENT, FREQUENCY AND DELIVERY FORMAT OF DATA EXPORTS THROUGH AN ONLINE INTERFACE. | Desc |
| Described In Section501c3 | 0 | DescribedInSection501c3Ind |
| Schedule B Required | 0 | ScheduleBRequiredInd |
| Political Campaign Acty | 0 | PoliticalCampaignActyInd |
| Subject To Proxy Tax | 0 | SubjectToProxyTaxInd |
| Donor Advised Fund | 0 | DonorAdvisedFundInd |
| Conservation Easements | 0 | ConservationEasementsInd |
| Collections Of Art | 0 | CollectionsOfArtInd |
| Credit Counseling | 0 | CreditCounselingInd |
| Temp Or Permanent Endowments | 0 | TempOrPermanentEndowmentsInd |
| Report Land Building Equipment | Yes (1) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | 0 | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | 0 | ReportProgramRelatedInvstInd |
| Report Other Assets | 0 | ReportOtherAssetsInd |
| Report Other Liabilities | Yes (1) | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (1) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | 0 | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | Yes (1) | ConsolidatedAuditFinclStmtInd |
| School Operating | 0 | SchoolOperatingInd |
| Foreign Office | 0 | ForeignOfficeInd |
| Foreign Activities | 0 | ForeignActivitiesInd |
| More Than5000 K To Org | 0 | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividualsInd |
| Professional Fundraising | 0 | ProfessionalFundraisingInd |
| Fundraising Activities | 0 | FundraisingActivitiesInd |
| Gaming Activities | 0 | GamingActivitiesInd |
| Operate Hospital | 0 | OperateHospitalInd |
| Grants To Organizations | 0 | GrantsToOrganizationsInd |
| Grants To Individuals | 0 | GrantsToIndividualsInd |
| Schedule J Required | Yes (1) | ScheduleJRequiredInd |
| Tax Exempt Bonds | 0 | TaxExemptBondsInd |
| Loan Outstanding | 0 | LoanOutstandingInd |
| Grant To Related Person | 0 | GrantToRelatedPersonInd |
| Business Rln With Org Mem | 0 | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | 0 | BusinessRlnWithFamMemInd |
| Business Rln With Officer Ent | 0 | BusinessRlnWithOfficerEntInd |
| Deductible Non Cash Contri | 0 | DeductibleNonCashContriInd |
| Deductible Art Contribution | 0 | DeductibleArtContributionInd |
| Terminate Operations | 0 | TerminateOperationsInd |
| Partial Liquidation | 0 | PartialLiquidationInd |
| Disregarded Entity | 0 | DisregardedEntityInd |
| Related Entity | Yes (1) | RelatedEntityInd |
| Related Organization Ctrl Ent | 0 | RelatedOrganizationCtrlEntInd |
| Activities Conducted Prtshp | 0 | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (1) | ScheduleORequiredInd |
| IRP Document | 0 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Employee | 14 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (1) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | 0 | UnrelatedBusIncmOverLimitInd |
| Foreign Financial Account | 0 | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | 0 | TaxablePartyNotificationInd |
| Nondeductible Contributions | 0 | NondeductibleContributionsInd |
| Indoor Tanning Services | 0 | IndoorTanningServicesInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 6 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 5 | IndependentVotingMemberCnt |
| Family Or Business Rln | 0 | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | 0 | DelegationOfMgmtDutiesInd |
| Change To Org Documents | 0 | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | Yes (1) | MembersOrStockholdersInd |
| Election Of Board Members | Yes (1) | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | 0 | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (1) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | 0 | MinutesOfCommitteesInd |
| Officer Mailing Address | 0 | OfficerMailingAddressInd |
| Local Chapters | 0 | LocalChaptersInd |
| Form990 Provided To Gvrn Body | 0 | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (1) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (1) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (1) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (1) | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (1) | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (1) | CompensationProcessCEOInd |
| Compensation Process Other | 0 | CompensationProcessOtherInd |
| Investment In Joint Venture | 0 | InvestmentInJointVentureInd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | George T Afremow | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 9099786709 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1575 South Valley Vista Drive | AddressLine1Txt |
| City | Diamond Bar | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 91765 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (10 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Average Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | Highest Compensated EmployeeHighestCompensatedEmployeeInd |
|---|---|---|---|---|---|---|---|---|
| CHRISTOPHER J KERSTING | ||||||||
| Chairman | 1.00 | 41.00 | Yes (X) | Yes (X) | $0 | $928,885 | $32,029 | |
| Greg Adler | ||||||||
| Board Member | 1.00 | 3.00 | Yes (X) | $0 | $0 | $0 | ||
| Dan Gresham | ||||||||
| Board Member | 1.00 | Yes (X) | $0 | $0 | $0 | |||
| Tim Martin | ||||||||
| Board Member | 1.00 | 3.00 | Yes (X) | $0 | $0 | $0 | ||
| John Johnson | ||||||||
| Board Member | 1.00 | 3.00 | Yes (X) | $0 | $0 | $0 | ||
| Bob Moore | ||||||||
| Secretary/Treasurer | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | ||
| Jon Wyly Through 42017 | ||||||||
| CEO | 40.00 | Yes (X) | $274,562 | $0 | $26,730 | |||
| Bob Castle | ||||||||
| VP Ebusiness & IT | 40.00 | $138,576 | $0 | $15,469 | Yes (X) | |||
| Jim Graven | ||||||||
| Membership Director | 40.00 | $112,006 | $0 | $12,304 | Yes (X) | |||
| Craig Schmutzler | ||||||||
| Member Suppport Director | 40.00 | $125,800 | $0 | $22,274 | Yes (X) | |||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $650,944 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $928,885 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $108,806 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 4 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | 0 | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | Yes (1) | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | 0 | CompensationFromOtherSrcsInd |
| Cntrct Rcvd Greater Than100 K | 0 | CntrctRcvdGreaterThan100KCnt |
Program Service Revenue ProgramServiceRevenueGrp (2 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| MEMBERSHIP DUES | 900099 | $890,552 | $890,552 |
| Sales/Misc Income | 900099 | $13,150 | $13,150 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $903,702 | TotalProgramServiceRevenueAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $903,702 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $903,702 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $0 | ExclusionAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $268,297 | TotalAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,035,190 | TotalAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $26,477 | TotalAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $118,791 | TotalAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $95,883 | TotalAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $4,075 | TotalAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $36,358 | TotalAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $16,149 | TotalAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $125,274 | TotalAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $47,218 | TotalAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $27,880 | TotalAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $201,378 | TotalAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt |
|---|---|
| Bad Debt | $19,600 |
| Meals & Entertainment | $7,934 |
| DUES & SUBSCRIPTIONS | $7,808 |
| Equipment Rental | $5,142 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $73 | TotalAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,043,527 | TotalAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $81,630 | BOYAmt |
| EOY | $95,810 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $10,217 | BOYAmt |
| EOY | $7,635 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $947,105 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $738,253 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $410,230 | BOYAmt |
| EOY | $208,852 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,750 | BOYAmt |
| EOY | $8,235 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $505,827 | BOYAmt |
| EOY | $320,532 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $183,891 | BOYAmt |
| EOY | $78,699 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $27,841 | BOYAmt |
| EOY | $34,529 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $8,209,727 | BOYAmt |
| EOY | $9,262,761 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $8,421,459 | BOYAmt |
| EOY | $9,375,989 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows SFAS117 | Yes (X) | OrganizationFollowsSFAS117Ind |
Unrestricted Net Assets UnrestrictedNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | -$7,915,632 | BOYAmt |
| EOY | -$9,055,457 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | -$7,915,632 | BOYAmt |
| EOY | -$9,055,457 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $505,827 | BOYAmt |
| EOY | $320,532 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | -$1,139,825 | ReconcilationRevenueExpnssAmt |
| Other Changes In Net Assets | $0 | OtherChangesInNetAssetsAmt |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | 0 | AccountantCompileOrReviewInd |
| FS Audited | Yes (1) | FSAuditedInd |
FS Audited Basis FSAuditedBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Consolidated Basis Fincl Stmt | Yes (X) | ConsolidatedBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | Yes (1) | AuditCommitteeInd |
| Federal Grant Audit Required | 0 | FederalGrantAuditRequiredInd |
Schedule D IRS990ScheduleD
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $947,105 | OtherCostOrOtherBasisAmt |
| Depreciation | $738,253 | DepreciationAmt |
| Book Value | $208,852 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $208,852 | TotalBookValueLandBuildingsAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | Due to Related Party | Desc |
| Amt | $9,262,761 | Amt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $9,262,761 | TotalLiabilityAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | Part X, Line 2: | FormAndLineReferenceDesc |
| Explanation | The Association had no uncertain tax positions for the years ended June 30, 2017 or June 30, 2016 | ExplanationTxt |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Compensation Committee | Yes (X) | CompensationCommitteeInd |
| Independent Consultant | Yes (X) | IndependentConsultantInd |
| Written Employment Contract | Yes (X) | WrittenEmploymentContractInd |
| Compensation Survey | Yes (X) | CompensationSurveyInd |
| Board Or Committee Approval | Yes (X) | BoardOrCommitteeApprovalInd |
| Severance Payment | 0 | SeverancePaymentInd |
| Supplemental Nonqual Rtr Plan | Yes (1) | SupplementalNonqualRtrPlanInd |
| Equity Based Comp Arrngm | 0 | EquityBasedCompArrngmInd |
Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (3 entries)
| TitleTitleTxt | Base Compensation Filing OrgBaseCompensationFilingOrgAmt | Compensation Based On Rltd OrgsCompensationBasedOnRltdOrgsAmt | Bonus Filing OrganizationBonusFilingOrganizationAmount | Bonus Related OrganizationsBonusRelatedOrganizationsAmt | Other Compensation Filing OrgOtherCompensationFilingOrgAmt | Other Compensation Rltd OrgsOtherCompensationRltdOrgsAmt | Deferred Compensation Flng OrgDeferredCompensationFlngOrgAmt | Deferred Comp Rltd OrgsDeferredCompRltdOrgsAmt | Nontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgAmt | Nontaxable Benefits Rltd OrgsNontaxableBenefitsRltdOrgsAmt | Total Compensation Filing OrgTotalCompensationFilingOrgAmt | Total Compensation Rltd OrgsTotalCompensationRltdOrgsAmt | Comp Report Prior990 Filing OrgCompReportPrior990FilingOrgAmt | Comp Report Prior990 Rltd OrgsCompReportPrior990RltdOrgsAmt |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| CHRISTOPHER J KERSTING | ||||||||||||||
| Chairman | $0 | $718,000 | $0 | $175,000 | $0 | $35,885 | $0 | $4,250 | $0 | $27,779 | $0 | $960,914 | $0 | $0 |
| Jon Wyly Through 42017 | ||||||||||||||
| CEO | $245,262 | $0 | $28,215 | $0 | $1,085 | $0 | $7,358 | $0 | $19,372 | $0 | $301,292 | $0 | $0 | $0 |
| Bob Castle | ||||||||||||||
| VP Ebusiness & IT | $130,304 | $0 | $7,819 | $0 | $453 | $0 | $920 | $0 | $14,549 | $0 | $154,045 | $0 | $0 | $0 |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | Part I, Line 4b | FormAndLineReferenceDesc |
| Explanation | CHRISTOPHER KERSTING PARTICIPATES IN A NONQUALIFIED DEFERRED COMPENSATION PLAN UNDER SECTION 457(F). CONTRIBUTION TO 457(F) PLAN IN THE CURRENT YEAR WAS $2,000. | ExplanationTxt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (7 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Form 990, Part VI, Section A, line 6 | The organization has two classes of members. Class a member shall be the specialty equipment market association (SEMA) which shall exercise all powers of membership of SEWA. The class a member shall have the sole right to elect and remove directors in its sole and absolute discretion and shall have the sole right to effect mergers, dissolution, disposition of all or substantially all of the assets of the corporation, or amend or repeal these bylaws. Class b members shall have those rights, privileges and obligations that are delineated in the articles of incorporation, as may be set out in the bylaws, and as may from time to time be determined by the SDC board of directors, with such distinctions between classes of members as shall be warranted. No individual member has a right to receive distributions of income from SEWA, or assets of the organization. Should the organization dissolve, then any remaining assets would go to another 501(c)(6) corporation. |
| Form 990, Part VI, Section A, line 7a | See answer to Line 6 above. |
| Form 990, Part VI, Section A, line 8b | There are no commitees and therefore no meeting minutes. |
| Form 990, Part VI, Section B, line 11b | THE FORM 990 IS PREPARED BY AN ACCOUNTING FIRM. MANAGEMENT REVIEWS THE RETURN AND THE CHAIRMAN SIGNS THE FORM 990. THE SEMA BOARD OF DIRECTORS HAS AUTHORIZED THE AUDIT REVIEW COMMITTEE in CONJUNCTION WITH MANAGEMENT TO REVIEW AND APPROVE THE FORM 990. BEFORE FILING WITH THE IRS, THE RETURN IS REVIEWED IN DETAIL WITH THE AUDIT REVIEW COMMITTEE. |
| Form 990, Part VI, Section B, line 12c | The Directors are required to confirm receipt and review of the conflict of interest policy upon commencement and any policy updates. The Directors are requested to report any new potential conflicts at the quarterly Board of Directors meetings. In the event a member or key staff believes that there is a potential conflict of interest, or the appearance of a conflict of interest, he/she shall bring the relevant facts to the attention of the appropriate Board of Directors. Upon notice of such circumstances, the Board of Directors shall determine whether a conflict of interest is in evidence and if there is such a conflict of interest, how it is to be addressed. It is understood that certain instances of conflict of interest may be resolved by disclosure and others require recusal. In the event it is later determined that a board member had a conflict of interest, such conflict shall not affect the validity of any vote of the Board. |
| Form 990, Part VI, Section B, line 15a | CEO'S COMPENSATION WAS ESTABLISHED USING INDUSTRY COMPENSATION DATA. EMPLOYMENT CONTRACT IS SUBJECT TO THE REVIEW BY THE SDC BOARD ON AN ANNUAL BASIS. |
| Form 990, Part VI, Section C, line 19 | PUBLIC ACCESS TO DOCUMENTS ARE AVAILABLE UPON REQUEST, THE DOCUMENTS ARE MAILED WITHIN 30 DAYS. |
Schedule R IRS990ScheduleR
Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp (2 entries)
| Address Line1USAddress/AddressLine1Txt | CityUSAddress/CityNm | State AbbreviationUSAddress/StateAbbreviationCd | ZIPUSAddress/ZIPCd | EINEIN | Primary ActivitiesPrimaryActivitiesTxt | Legal Domicile StateLegalDomicileStateCd | Exempt Code SectionExemptCodeSectionTxt | Public Charity StatusPublicCharityStatusTxt | Direct Controlling NADirectControllingNACd | Controlled OrganizationControlledOrganizationInd | Business Name Line1DirectControllingEntityName/BusinessNameLine1Txt |
|---|---|---|---|---|---|---|---|---|---|---|---|
| SPECIALTY EQUIPMENT MARKET ASSOCIATION | |||||||||||
| 1575 SOUTH VALLEY VISTA DRIVE | DIAMOND BAR | CA | 91765 | 952544340 | TRADE ASSOCIATION | CA | 501(c)(6) | N/A | N/A | 0 | |
| SEMA MEMORIAL SCHOLARSHIP FUND | |||||||||||
| 1575 SOUTH VALLEY VISTA DRIVE | DIAMOND BAR | CA | 91765 | 954131888 | SCHOLARSHIPS | DC | 501(c)(3) | Line 7 | 0 | SEMA | |
Id Related Org Txbl Corp Tr IdRelatedOrgTxblCorpTrGrp
Related Organization Name RelatedOrganizationName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | PERFORMANCE AFTERMARKET PUBLICATIONS INC | BusinessNameLine1Txt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO BOX 4910 | AddressLine1Txt |
| City | DIAMOND BAR | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 917650910 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 954198456 | EIN |
| Primary Activities | PUBLISHING | PrimaryActivitiesTxt |
| Legal Domicile State | CA | LegalDomicileStateCd |
| Direct Controlling NA | N/A | DirectControllingNACd |
| Entity Type | C | EntityTypeTxt |
| Controlled Organization | 0 | ControlledOrganizationInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Annts Rnts Rylts | 0 | ReceiptOfIntAnntsRntsRyltsInd |
| Gift Grnt Or Cap Contri To Oth Org | 0 | GiftGrntOrCapContriToOthOrgInd |
| Gift Grnt Cap Contri From Oth Org | 0 | GiftGrntCapContriFromOthOrgInd |
| Loans Or Guarantees To Other Org | 0 | LoansOrGuaranteesToOtherOrgInd |
| Loans Or Guarantees From Oth Org | 0 | LoansOrGuaranteesFromOthOrgInd |
| Div Related Organization | 0 | DivRelatedOrganizationInd |
| Asset Sale To Other Org | 0 | AssetSaleToOtherOrgInd |
| Asset Purchase From Other Org | 0 | AssetPurchaseFromOtherOrgInd |
| Asset Exchange | 0 | AssetExchangeInd |
| Rental Of Facilities To Oth Org | 0 | RentalOfFacilitiesToOthOrgInd |
| Rental Of Fclts From Oth Org | 0 | RentalOfFcltsFromOthOrgInd |
| Perform Of Services For Oth Org | 0 | PerformOfServicesForOthOrgInd |
| Perform Of Services By Other Org | 0 | PerformOfServicesByOtherOrgInd |
| Sharing Of Facilities | Yes (1) | SharingOfFacilitiesInd |
| Paid Employees Sharing | Yes (1) | PaidEmployeesSharingInd |
| Reimbursement Paid To Other Org | 0 | ReimbursementPaidToOtherOrgInd |
| Reimbursement Paid By Other Org | 0 | ReimbursementPaidByOtherOrgInd |
| Transfer To Other Org | 0 | TransferToOtherOrgInd |
| Transfer From Other Org | 0 | TransferFromOtherOrgInd |
Comments