SOUTHWESTERN SECTION IMSA INC: Form 990, tax year 2024

View the entire original 990 at ProPublica ↗

Organization
SOUTHWESTERN SECTION IMSA INC (EIN 27-0093818)
Tax period
2024-01-01 to 2024-12-31
Filed
2025-11-07
IRS object ID
202513119349304056
Schema version
2024v5.0
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)
Return2025-11-07T16:12:46-05:00ReturnTs
Tax Period End2024-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN412024514PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1SOMMERVILLE & ASSOCIATES PCBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line12726 MATLOCK RDAddressLine1Txt
CityARLINGTONCityNm
State AbbreviationTXStateAbbreviationCd
ZIP76015ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2024-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN270093818EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1SOUTHWESTERN SECTION IMSA INCBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlSOUTBusinessNameControlTxt
Phone9725029645PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line12450 LAKESIDE PKWY STE 150 PMB 1023AddressLine1Txt
CityFLOWER MOUNDCityNm
State AbbreviationTXStateAbbreviationCd
ZIP75022ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonMICHAEL THERIOTPersonNm
Person TitleSECR. & TREAS./DIR.PersonTitleTxt
Phone9725029645PhoneNum
Signature2025-11-07SignatureDt
Discuss With Paid PreparerYes (true)DiscussWithPaidPreparerInd
FieldValueIRS element (for citing)
IRS Responsible Prty Info CurrYes (true)IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonSHANNON WOOD CPAPreparerPersonNm
PTINP00390658PTIN
Phone8177955046PhoneNum
Preparation2025-11-07PreparationDt
FieldValueIRS element (for citing)
Tax2024TaxYr
Build TS2025-03-06 01:10:19ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Address ChangeYes (X)AddressChangeInd
Principal OfficerJAMES RENSINGPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line12450 LAKESIDE PARKWAY SUITE 150AddressLine1Txt
CityFLOWER MOUNDCityNm
State AbbreviationTXStateAbbreviationCd
ZIP75022ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$493,520GrossReceiptsAmt
Group Return For AffiliatesfalseGroupReturnForAffiliatesInd
Organization501cYes (X)Organization501cInd
Website AddressWWW.IMSASWSECTION.ORGWebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation2004FormationYr
Legal Domicile StateTXLegalDomicileStateCd
Activity Or MissionTHE ORGANIZATION IS DEDICATED TO PROVIDING QUALITY CERTIFICATION PROGRAMS FOR THE SAFE INSTALLATION, OPERATION, AND MAINTENANCE OF PUBLIC SAFETY SYSTEMS.ActivityOrMissionDesc
Voting Members Governing Body12VotingMembersGoverningBodyCnt
Voting Members Independent12VotingMembersIndependentCnt
Total Employee0TotalEmployeeCnt
Total Volunteers3TotalVolunteersCnt
Total Gross UBI$0TotalGrossUBIAmt
PY Contributions Grants$150PYContributionsGrantsAmt
CY Contributions Grants$250CYContributionsGrantsAmt
PY Program Service Revenue$438,664PYProgramServiceRevenueAmt
CY Program Service Revenue$493,270CYProgramServiceRevenueAmt
CY Investment Income$0CYInvestmentIncomeAmt
PY Other Revenue$900PYOtherRevenueAmt
CY Other Revenue$0CYOtherRevenueAmt
PY Total Revenue$439,714PYTotalRevenueAmt
CY Total Revenue$493,520CYTotalRevenueAmt
CY Grants And Similar Paid$0CYGrantsAndSimilarPaidAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$36,587PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$20,075CYSalariesCompEmpBnftPaidAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$0CYTotalFundraisingExpenseAmt
PY Other Expenses$548,546PYOtherExpensesAmt
CY Other Expenses$440,169CYOtherExpensesAmt
PY Total Expenses$585,133PYTotalExpensesAmt
CY Total Expenses$460,244CYTotalExpensesAmt
PY Revenues Less Expenses-$145,419PYRevenuesLessExpensesAmt
CY Revenues Less Expenses$33,276CYRevenuesLessExpensesAmt
Total Assets BOY$87,722TotalAssetsBOYAmt
Total Assets EOY$120,848TotalAssetsEOYAmt
Total Liabilities EOY$0TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$87,722NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$120,848NetAssetsOrFundBalancesEOYAmt
Info In Schedule O Part IIIYes (X)InfoInScheduleOPartIIIInd
MissionTHE ORGANIZATION IS DEDICATED TO PROVIDING QUALITY CERTIFICATION PROGRAMS FOR THE SAFE INSTALLATION, OPERATION AND MAINTENANCE OF PUBLIC SAFETY SYSTEMS, DELIVERING VALUE FOR MEMBERS BY PROVIDING THE LATEST INFORMATION AND EDUCATION IN THE INDUSTRY.MissionDesc
Significant New Program SrvcfalseSignificantNewProgramSrvcInd
Significant ChangefalseSignificantChangeInd
DescSOUTHWESTERN SECTION IMSA, INC. SEEKS TO PROVIDE TRAINING AND EDUCATION TO PERSONS IN THE FIELD OF TRAFFIC AND TRANSPORTATION OPERATIONS IN THE INTEREST OF IMPROVING PUBLIC SAFETY.Desc
Described In Section501c3falseDescribedInSection501c3Ind
Schedule B RequiredfalseScheduleBRequiredInd
Political Campaign ActyfalsePoliticalCampaignActyInd
Subject To Proxy TaxYes (true)SubjectToProxyTaxInd
Donor Advised FundfalseDonorAdvisedFundInd
Conservation EasementsfalseConservationEasementsInd
Collections Of ArtfalseCollectionsOfArtInd
Credit CounselingfalseCreditCounselingInd
Donor Rstr Or Quasi EndowmentsfalseDonorRstrOrQuasiEndowmentsInd
Report Land Building EquipmentYes (true)ReportLandBuildingEquipmentInd
Report Investments Other SecfalseReportInvestmentsOtherSecInd
Report Program Related InvstfalseReportProgramRelatedInvstInd
Report Other AssetsfalseReportOtherAssetsInd
Report Other LiabilitiesfalseReportOtherLiabilitiesInd
Include FIN48 FootnotefalseIncludeFIN48FootnoteInd
Independent Audit Fincl StmtfalseIndependentAuditFinclStmtInd
Consolidated Audit Fincl StmtfalseConsolidatedAuditFinclStmtInd
School OperatingfalseSchoolOperatingInd
Foreign OfficefalseForeignOfficeInd
Foreign ActivitiesfalseForeignActivitiesInd
More Than5000 K To OrgfalseMoreThan5000KToOrgInd
More Than5000 K To IndividualsfalseMoreThan5000KToIndividualsInd
Professional FundraisingfalseProfessionalFundraisingInd
Fundraising ActivitiesfalseFundraisingActivitiesInd
Gaming ActivitiesfalseGamingActivitiesInd
Operate HospitalfalseOperateHospitalInd
Grants To OrganizationsfalseGrantsToOrganizationsInd
Grants To IndividualsfalseGrantsToIndividualsInd
Schedule J RequiredfalseScheduleJRequiredInd
Tax Exempt BondsfalseTaxExemptBondsInd
Loan OutstandingfalseLoanOutstandingInd
Grant To Related PersonfalseGrantToRelatedPersonInd
Business Rln With Org MemfalseBusinessRlnWithOrgMemInd
Business Rln With Fam MemfalseBusinessRlnWithFamMemInd
Business Rln With35 Ctrl EntfalseBusinessRlnWith35CtrlEntInd
Deductible Non Cash ContrifalseDeductibleNonCashContriInd
Deductible Art ContributionfalseDeductibleArtContributionInd
Terminate OperationsfalseTerminateOperationsInd
Partial LiquidationfalsePartialLiquidationInd
Disregarded EntityfalseDisregardedEntityInd
Related EntityfalseRelatedEntityInd
Related Organization Ctrl EntfalseRelatedOrganizationCtrlEntInd
Activities Conducted PrtshpfalseActivitiesConductedPrtshpInd
Schedule O RequiredYes (true)ScheduleORequiredInd
IRP Document9IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Backup Wthld ComplianceYes (true)BackupWthldComplianceInd
Employee0EmployeeCnt
Unrelated Bus Incm Over LimitfalseUnrelatedBusIncmOverLimitInd
Foreign Financial AccountfalseForeignFinancialAccountInd
Prohibited Tax Shelter TransfalseProhibitedTaxShelterTransInd
Taxable Party NotificationfalseTaxablePartyNotificationInd
Nondeductible ContributionsfalseNondeductibleContributionsInd
Indoor Tanning ServicesfalseIndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht PymtfalseSubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst IncfalseSubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members12GoverningBodyVotingMembersCnt
Independent Voting Member12IndependentVotingMemberCnt
Family Or Business RlnfalseFamilyOrBusinessRlnInd
Delegation Of Mgmt DutiesfalseDelegationOfMgmtDutiesInd
Change To Org DocumentsfalseChangeToOrgDocumentsInd
Material Diversion Or MisusefalseMaterialDiversionOrMisuseInd
Members Or StockholdersYes (true)MembersOrStockholdersInd
Election Of Board MembersYes (true)ElectionOfBoardMembersInd
Decisions Subject To ApprovafalseDecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (true)MinutesOfGoverningBodyInd
Minutes Of CommitteesYes (true)MinutesOfCommitteesInd
Officer Mailing AddressfalseOfficerMailingAddressInd
Local ChaptersfalseLocalChaptersInd
Form990 Provided To Gvrn BodyYes (true)Form990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyYes (true)ConflictOfInterestPolicyInd
Annual Disclosure Covered PrsnfalseAnnualDisclosureCoveredPrsnInd
Regular Monitoring EnfrcfalseRegularMonitoringEnfrcInd
Whistleblower PolicyYes (true)WhistleblowerPolicyInd
Document Retention PolicyYes (true)DocumentRetentionPolicyInd
Compensation Process CEOfalseCompensationProcessCEOInd
Compensation Process OtherfalseCompensationProcessOtherInd
Investment In Joint VenturefalseInvestmentInJointVentureInd
States Where Copy Of Return Is FldARStatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is FldLAStatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is FldOKStatesWhereCopyOfReturnIsFldCd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

FieldValueIRS element (for citing)
PersonMICHAEL THERIOTPersonNm
Phone9725029645PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line11806 MILLS STAddressLine1Txt
CitySCOTTCityNm
State AbbreviationLAStateAbbreviationCd
ZIP70583ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (13 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmt
MIKE DURGIN RESIGNED MAY 2024
PRESIDENT/DI1.00Yes (X)Yes (X)$4,300$0$0
JAMES RENSING
PRESIDENT/DI1.00Yes (X)Yes (X)$800$0$0
LUIS GALVEZ
VICE PRES/DI1.00Yes (X)Yes (X)$200$0$0
CODY BAKER
2ND VP/DIR.1.00Yes (X)Yes (X)$400$0$0
MICHAEL THERIOT
SECR. & TREA1.00Yes (X)Yes (X)$3,500$0$0
RANDY WELLHOUSEN
DELEGATE/DIR1.00Yes (X)Yes (X)$875$0$0
ADRIAN OLGUIN
ALT. DELEGAT1.00Yes (X)Yes (X)$2,800$0$0
BRADLEY LEWANDOWSKI
CERTIFICATIO1.00Yes (X)Yes (X)$4,000$0$0
LUIS LOPEZ
VENDOR REP/D1.00Yes (X)Yes (X)$0$0$0
ALAN ALVEY
STATE DIRECT1.00Yes (X)Yes (X)$2,400$0$0
CHRISTIAN DUHON
STATE DIRECT1.00Yes (X)Yes (X)$800$0$0
JOHNSON UDOKA
STATE DIRECT1.00Yes (X)Yes (X)$0$0$0
DAVID STALLINGS
STATE DIRECT1.00Yes (X)Yes (X)$0$0$0
FieldValueIRS element (for citing)
Total Reportable Comp From Org$20,075TotalReportableCompFromOrgAmt
Former Ofcr Employees ListedfalseFormerOfcrEmployeesListedInd
Total Comp Greater Than150 KfalseTotalCompGreaterThan150KInd
Compensation From Other SrcsfalseCompensationFromOtherSrcsInd
All Other Contributions$250AllOtherContributionsAmt
Total Contributions$250TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp (2 entries)

DescDescBusinessBusinessCdTotal Revenue ColumnTotalRevenueColumnAmtRelated Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
TRAINING611430$487,877$487,877
MEMBERSHIP DUES900099$5,393$5,393
FieldValueIRS element (for citing)
Total Program Service Revenue$493,270TotalProgramServiceRevenueAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$493,520TotalRevenueColumnAmt
Related Or Exempt Func Income$493,270RelatedOrExemptFuncIncomeAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

FieldValueIRS element (for citing)
Total$20,075TotalAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$2,443TotalAmt

Fees For Services Other FeesForServicesOtherGrp

FieldValueIRS element (for citing)
Total$1,600TotalAmt

Advertising AdvertisingGrp

FieldValueIRS element (for citing)
Total$11,605TotalAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$13,304TotalAmt

Information Technology InformationTechnologyGrp

FieldValueIRS element (for citing)
Total$7,514TotalAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$1,530TotalAmt

Travel TravelGrp

FieldValueIRS element (for citing)
Total$24,115TotalAmt

Conferences Meetings ConferencesMeetingsGrp

FieldValueIRS element (for citing)
Total$303,442TotalAmt

Depreciation Depletion DepreciationDepletionGrp

FieldValueIRS element (for citing)
Total$10,325TotalAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$431TotalAmt

Other Expenses OtherExpensesGrp (3 entries)

DescDescTotalTotalAmt
IMSA TEST FEES ETC.$55,354
AWARDS$2,129
EQUIPMENT$1,435

All Other Expenses AllOtherExpensesGrp

FieldValueIRS element (for citing)
Total$4,942TotalAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$460,244TotalAmt
Program Services$0ProgramServicesAmt
Management And General$0ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$27,235BOYAmt
EOY$62,703EOYAmt

Accounts Receivable AccountsReceivableGrp

FieldValueIRS element (for citing)
BOY$21,472BOYAmt
EOY$29,457EOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$67,912LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec$39,224LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
BOY$39,015BOYAmt
EOY$28,688EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$87,722BOYAmt
EOY$120,848EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$0EOYAmt
FieldValueIRS element (for citing)
Organization Follows FASB117Yes (X)OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$87,722BOYAmt
EOY$120,848EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$87,722BOYAmt
EOY$120,848EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$87,722BOYAmt
EOY$120,848EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss$33,276ReconcilationRevenueExpnssAmt
Prior Period Adjustments-$150PriorPeriodAdjustmentsAmt
Method Of Accounting OtherYes (X)MethodOfAccountingOtherInd
Accountant Compile Or ReviewfalseAccountantCompileOrReviewInd
FS AuditedfalseFSAuditedInd
Federal Grant Audit RequiredfalseFederalGrantAuditRequiredInd

Schedule C IRS990ScheduleC

FieldValueIRS element (for citing)
Substantially All Dues NondedfalseSubstantiallyAllDuesNondedInd
Only In House LobbyingYes (true)OnlyInHouseLobbyingInd
Agree Carryover Prior YearfalseAgreeCarryoverPriorYearInd

Schedule D IRS990ScheduleD

Equipment EquipmentGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$67,912OtherCostOrOtherBasisAmt
Depreciation$39,224DepreciationAmt
Book Value$28,688BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Land Buildings$28,688TotalBookValueLandBuildingsAmt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (6 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990 - ORGANIZATION'S MISSIONTHE ORGANIZATION IS DEDICATED TO PROVIDING QUALITY CERTIFICATION PROGRAMS FOR THE SAFE INSTALLATION, OPERATION AND MAINTENANCE OF PUBLIC SAFETY SYSTEMS, DELIVERING VALUE FOR MEMBERS BY PROVIDING THE LATEST INFORMATION AND EDUCATION IN THE INDUSTRY.
FORM 990, PAGE 6, PART VI, LINE 6THE ORGANIZATION HAS SEVERAL CLASSES OF MEMBERS, BUT ONLY THE ACTIVE AND LIFE MEMBER CLASSES HAVE THE RIGHT TO ELECT THE MEMBERS OF THE GOVERNING BODY.
FORM 990, PAGE 6, PART VI, LINE 7AACTIVE MEMBERS HAVE THE PRIVILEGE OF VOTING TO ELECT OFFICERS AND DIRECTORS AS WELL AS ARE ELIGIBLE TO HOLD OFFICER POSITIONS. THE LIFE MEMBERS HAVE ALL THE SAME RIGHTS AND PRIVILEGES AS ACTIVE MEMBERS.
FORM 990, PAGE 6, PART VI, LINE 11BTHE FORM 990 IS PREPARED BY A THIRD PARTY CPA FIRM. UPON COMPLETION OF THE FORM 990, THE PRESIDENT AND TREASURER REVIEW THE RETURN. FORM 990 IS CONSIDERED NORMAL BUSINESS AND DOES NOT NEED A VOTE BY THE BOARD. ONCE APPROVED BY THE PRESIDENT AND TREASURER THE RETURN IS SIGNED AND FILED WITH THE IRS.
FORM 990, PAGE 6, PART VI, LINE 15BOFFICERS ARE PAID AS MODERATORS AT THE SAME RATE AS NONOFFICERS FOR THE SAME WORK. COMPENSATION IS DETERMINED AND VOTED ON BY THE MEMBERS OF THE BOARD. ALL DECISIONS ARE DOCUMENTED IN WRITING.
FORM 990, PAGE 6, PART VI, LINE 19THE GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS ARE MADE AVAILABLE UPON REQUEST.

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