SPECIALTY EQUIPMENT WARRANTYALLIANCE: Form 990, tax year 2013

View the entire original 990 at ProPublica ↗

Organization
SPECIALTY EQUIPMENT WARRANTYALLIANCE (EIN 20-5938240)
Tax period
2013-07-01 to 2014-06-30
Filed
2015-05-15
IRS object ID
201541359349304964
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)
Return2015-05-15T12:42:36-05:00ReturnTs
Tax Period End2014-06-30TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN910189318PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1MOSS ADAMS LLPBusinessNameLine1

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line13121 W MARCH LN STE 100AddressLine1
CitySTOCKTONCity
StateCAState
ZIP Code952192367ZIPCode
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2013-07-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN205938240EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1SPECIALTY EQUIPMENT WARRANTY ALLIANCEBusinessNameLine1
FieldValueIRS element (for citing)
Business Name ControlSPECBusinessNameControlTxt
Phone9093960289PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line11575 S VALLEY VISTA DRIVEAddressLine1
CityDIAMOND BARCity
StateCAState
ZIP Code91765ZIPCode

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonCHRISTOPHER J KERSTINGPersonNm
Person TitleCHAIRMANPersonTitleTxt
Phone9093960289PhoneNum
Signature2015-05-14SignatureDt
Discuss With Paid PreparerYes (1)DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonTRACY S PAGLIAPreparerPersonNm
PTINP00366884PTIN
Phone2099556100PhoneNum
FieldValueIRS element (for citing)
Tax2013TaxYr
Build TS2016-04-25 22:37:26ZBuildTS

Form 990 IRS990

Doing Business As Name DoingBusinessAsName

FieldValueIRS element (for citing)
Business Name Line1PROPLEDGE AND SEMA DATA COOPERATIVEBusinessNameLine1
FieldValueIRS element (for citing)
Principal OfficerCHRISTOPHER J KERSTINGPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line11575 S VALLEY VISTA DRIVEAddressLine1
CityDIAMOND BARCity
StateCAState
ZIP Code91765ZIPCode
FieldValueIRS element (for citing)
Gross Receipts$310,851GrossReceiptsAmt
Group Return For Affiliates0GroupReturnForAffiliatesInd
Organization501cYes (X)Organization501cInd
Website AddressWWW.SEMADATACOOP.ORGWebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation2006FormationYr
Legal Domicile StateCALegalDomicileStateCd
Activity Or MissionTHE 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 Body7VotingMembersGoverningBodyCnt
Voting Members Independent5VotingMembersIndependentCnt
Total Employee3TotalEmployeeCnt
Total Volunteers8TotalVolunteersCnt
Total Gross UBI$0TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm$0NetUnrelatedBusTxblIncmAmt
PY Contributions Grants$0PYContributionsGrantsAmt
CY Contributions Grants$0CYContributionsGrantsAmt
PY Program Service Revenue$0PYProgramServiceRevenueAmt
CY Program Service Revenue$310,851CYProgramServiceRevenueAmt
PY Investment Income$8,880PYInvestmentIncomeAmt
CY Investment Income$0CYInvestmentIncomeAmt
PY Other Revenue$13,236PYOtherRevenueAmt
CY Other Revenue$0CYOtherRevenueAmt
PY Total Revenue$22,116PYTotalRevenueAmt
CY Total Revenue$310,851CYTotalRevenueAmt
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$618,551CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns$0PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$0CYTotalFundraisingExpenseAmt
PY Other Expenses$1,635,510PYOtherExpensesAmt
CY Other Expenses$1,694,418CYOtherExpensesAmt
PY Total Expenses$1,635,510PYTotalExpensesAmt
CY Total Expenses$2,312,969CYTotalExpensesAmt
PY Revenues Less Expenses-$1,613,394PYRevenuesLessExpensesAmt
CY Revenues Less Expenses-$2,002,118CYRevenuesLessExpensesAmt
Total Assets BOY$861,426TotalAssetsBOYAmt
Total Assets EOY$785,841TotalAssetsEOYAmt
Total Liabilities BOY$2,474,820TotalLiabilitiesBOYAmt
Total Liabilities EOY$4,401,353TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY-$1,613,394NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY-$3,615,512NetAssetsOrFundBalancesEOYAmt
Info In Schedule O Part IIIYes (X)InfoInScheduleOPartIIIInd
MissionSEE 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 Srvc0SignificantNewProgramSrvcInd
Significant Change0SignificantChangeInd
DescSEE 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 Section501c30DescribedInSection501c3Ind
Schedule B Required0ScheduleBRequiredInd
Political Campaign Acty0PoliticalCampaignActyInd
Subject To Proxy Tax0SubjectToProxyTaxInd
Donor Advised Fund0DonorAdvisedFundInd
Conservation Easements0ConservationEasementsInd
Collections Of Art0CollectionsOfArtInd
Credit Counseling0CreditCounselingInd
Temp Or Permanent Endowments0TempOrPermanentEndowmentsInd
Report Land Building EquipmentYes (1)ReportLandBuildingEquipmentInd
Report Investments Other Sec0ReportInvestmentsOtherSecInd
Report Program Related Invst0ReportProgramRelatedInvstInd
Report Other Assets0ReportOtherAssetsInd
Report Other LiabilitiesYes (1)ReportOtherLiabilitiesInd
Include FIN48 FootnoteYes (1)IncludeFIN48FootnoteInd
Independent Audit Fincl Stmt0IndependentAuditFinclStmtInd
Consolidated Audit Fincl StmtYes (1)ConsolidatedAuditFinclStmtInd
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 RequiredYes (1)ScheduleJRequiredInd
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 EntityYes (1)RelatedEntityInd
Related Organization Ctrl Ent0RelatedOrganizationCtrlEntInd
Activities Conducted Prtshp0ActivitiesConductedPrtshpInd
Schedule O RequiredYes (1)ScheduleORequiredInd
IRP Document0IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Employee3EmployeeCnt
Employment Tax Returns FiledYes (1)EmploymentTaxReturnsFiledInd
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 Members7GoverningBodyVotingMembersCnt
Independent Voting Member5IndependentVotingMemberCnt
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 Committees0MinutesOfCommitteesInd
Officer Mailing Address0OfficerMailingAddressInd
Local Chapters0LocalChaptersInd
Form990 Provided To Gvrn Body0Form990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyYes (1)ConflictOfInterestPolicyInd
Annual Disclosure Covered PrsnYes (1)AnnualDisclosureCoveredPrsnInd
Regular Monitoring EnfrcYes (1)RegularMonitoringEnfrcInd
Whistleblower PolicyYes (1)WhistleblowerPolicyInd
Document Retention PolicyYes (1)DocumentRetentionPolicyInd
Compensation Process CEO0CompensationProcessCEOInd
Compensation Process Other0CompensationProcessOtherInd
Investment In Joint Venture0InvestmentInJointVentureInd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1GEORGE T AFREMOWBusinessNameLine1
FieldValueIRS element (for citing)
Phone9099786709PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line11575 SOUTH VALLEY VISTA DRIVEAddressLine1
CityDIAMOND BARCity
StateCAState
ZIP Code91765ZIPCode

Form990 Part VII Section A Form990PartVIISectionAGrp (7 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtAverage Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmt
CHRISTOPHER J KERSTING
CHAIRMAN1.0041.00Yes (X)Yes (X)$0$608,029$52,162
JR MOORE
SECRETARY1.003.00Yes (X)Yes (X)$0$0$0
GREG ADLER
BOARD MEMBER1.003.00Yes (X)$0$0$0
DAN GRESHAM
BOARD MEMBER1.003.00Yes (X)$0$0$0
TIM MARTIN
BOARD MEMBER1.003.00Yes (X)$0$0$0
MICK O'DONOVAN
BOARD MEMBER1.00Yes (X)$0$0$0
JON WYLY
CEO & BOARD MEMBER40.00Yes (X)Yes (X)$0$246,097$29,961
FieldValueIRS element (for citing)
Total Reportable Comp From Org$0TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org$854,126TotReportableCompRltdOrgAmt
Total Other Compensation$82,123TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K0IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed0FormerOfcrEmployeesListedInd
Total Comp Greater Than150 KYes (1)TotalCompGreaterThan150KInd
Compensation From Other Srcs0CompensationFromOtherSrcsInd
Cntrct Rcvd Greater Than100 K0CntrctRcvdGreaterThan100KCnt

Program Service Revenue ProgramServiceRevenueGrp (2 entries)

DescDescBusinessBusinessCdTotal Revenue ColumnTotalRevenueColumnAmtRelated Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
MEMBERSHIP DUES900099$300,958$300,958
SALES/MISC INCOME900099$9,893$9,893
FieldValueIRS element (for citing)
Total Program Service Revenue$310,851TotalProgramServiceRevenueAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$310,851TotalRevenueColumnAmt
Related Or Exempt Func Income$310,851RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$0UnrelatedBusinessRevenueAmt
Exclusion$0ExclusionAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

FieldValueIRS element (for citing)
Total$524,368TotalAmt

Pension Plan Contributions PensionPlanContributionsGrp

FieldValueIRS element (for citing)
Total$10,769TotalAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

FieldValueIRS element (for citing)
Total$50,641TotalAmt

Payroll Taxes PayrollTaxesGrp

FieldValueIRS element (for citing)
Total$32,773TotalAmt

Fees For Services Other FeesForServicesOtherGrp

FieldValueIRS element (for citing)
Total$25,975TotalAmt

Advertising AdvertisingGrp

FieldValueIRS element (for citing)
Total$25,158TotalAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$12,823TotalAmt

Information Technology InformationTechnologyGrp

FieldValueIRS element (for citing)
Total$1,413,557TotalAmt

Travel TravelGrp

FieldValueIRS element (for citing)
Total$35,648TotalAmt

Depreciation Depletion DepreciationDepletionGrp

FieldValueIRS element (for citing)
Total$173,262TotalAmt

Other Expenses OtherExpensesGrp (2 entries)

DescDescTotalTotalAmt
DUES & SUBSCRIPTIONS$5,110
MEALS & ENTERTAINMENT$2,885

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$2,312,969TotalAmt

Accounts Receivable AccountsReceivableGrp

FieldValueIRS element (for citing)
BOY$300BOYAmt
EOY$80,893EOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$862,755LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec$174,891LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
BOY$861,126BOYAmt
EOY$687,864EOYAmt

Other Assets Total OtherAssetsTotalGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$17,084EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$861,426BOYAmt
EOY$785,841EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$80,719BOYAmt
EOY$149,563EOYAmt

Deferred Revenue DeferredRevenueGrp

FieldValueIRS element (for citing)
BOY$300BOYAmt

Other Liabilities OtherLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$2,393,801BOYAmt
EOY$4,251,790EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$2,474,820BOYAmt
EOY$4,401,353EOYAmt
FieldValueIRS element (for citing)
Organization Follows SFAS117Yes (X)OrganizationFollowsSFAS117Ind

Unrestricted Net Assets UnrestrictedNetAssetsGrp

FieldValueIRS element (for citing)
BOY-$1,613,394BOYAmt
EOY-$3,615,512EOYAmt

Temporarily Rstr Net Assets TemporarilyRstrNetAssetsGrp

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

Permanently Rstr Net Assets PermanentlyRstrNetAssetsGrp

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

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY-$1,613,394BOYAmt
EOY-$3,615,512EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$861,426BOYAmt
EOY$785,841EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss-$2,002,118ReconcilationRevenueExpnssAmt
Other Changes In Net Assets$0OtherChangesInNetAssetsAmt
Method Of Accounting AccrualYes (X)MethodOfAccountingAccrualInd
Accountant Compile Or Review0AccountantCompileOrReviewInd
FS AuditedYes (1)FSAuditedInd

FS Audited Basis FSAuditedBasisGrp

FieldValueIRS element (for citing)
Consolidated Basis Fincl StmtYes (X)ConsolidatedBasisFinclStmtInd
FieldValueIRS element (for citing)
Audit CommitteeYes (1)AuditCommitteeInd
Federal Grant Audit Required0FederalGrantAuditRequiredInd

Schedule D IRS990ScheduleD

Equipment EquipmentGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$862,755OtherCostOrOtherBasisAmt
Depreciation$174,891DepreciationAmt
Book Value$687,864BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Land Buildings$687,864TotalBookValueLandBuildingsAmt

Other Liabilities Org OtherLiabilitiesOrgGrp

FieldValueIRS element (for citing)
DescDUE TO RELATED PARTYDesc
Amt$4,251,790Amt
FieldValueIRS element (for citing)
Total Liability$4,251,790TotalLiabilityAmt
Footnote TextYes (X)FootnoteTextInd

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferencePART X, LINE 2:FormAndLineReferenceDesc
ExplanationSEMA ADOPTED THE PROVISIONS OF ASC 740-1, ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES, ON JULY 1, 2009. SEMA HAD NO UNRECOGNIZED TAX BENEFITS AT JUNE 30, 2014. THE ASSOCIATION FILES AN EXEMPT ORGANIZATION INCOME TAX RETURN AND AN UNRELATED BUSINESS INCOME TAX RETURN IN THE U.S. FEDERAL JURISDICTION AND WITH CALIFORNIA. WITH FEW EXCEPTIONS, SEMA IS NO LONGER SUBJECT TO U.S. FEDERAL OR STATE INCOME TAX EXAMINATIONS BY TAX AUTHORITIES FOR YEARS BEFORE JUNE 30, 2010 FOR FEDERAL RETURNS AND JUNE 30, 2009 FOR CALIFORNIA RETURNS.ExplanationTxt

Schedule J IRS990ScheduleJ

FieldValueIRS element (for citing)
Severance Payment0SeverancePaymentInd
Supplemental Nonqual Rtr PlanYes (1)SupplementalNonqualRtrPlanInd
Equity Based Comp Arrngm0EquityBasedCompArrngmInd

Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (2 entries)

TitleTitleTxtBase Compensation Filing OrgBaseCompensationFilingOrgAmtCompensation Based On Rltd OrgsCompensationBasedOnRltdOrgsAmtBonus Filing OrganizationBonusFilingOrganizationAmountBonus Related OrganizationsBonusRelatedOrganizationsAmtOther Compensation Filing OrgOtherCompensationFilingOrgAmtOther Compensation Rltd OrgsOtherCompensationRltdOrgsAmtDeferred Compensation Flng OrgDeferredCompensationFlngOrgAmtDeferred Comp Rltd OrgsDeferredCompRltdOrgsAmtNontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgAmtNontaxable Benefits Rltd OrgsNontaxableBenefitsRltdOrgsAmtTotal Compensation Filing OrgTotalCompensationFilingOrgAmtTotal Compensation Rltd OrgsTotalCompensationRltdOrgsAmtComp Report Prior990 Filing OrgCompReportPrior990FilingOrgAmtComp Report Prior990 Rltd OrgsCompReportPrior990RltdOrgsAmt
CHRISTOPHER J KERSTING
CHAIRMAN$0$425,534$0$148,418$0$34,077$0$23,750$0$28,412$0$660,191$0$0
JON WYLY
CEO & BOARD MEMBER$0$227,108$0$18,451$0$538$0$6,865$0$23,096$0$276,058$0$0

Supplemental Information Detail SupplementalInformationDetail (2 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
PART I, LINE 3THE CEO IS A FULL-TIME EMPLOYEE OF SEMA. SEMA USES ONE OR MORE OF THE FOLLOWING METHODS TO ESTABLISH TOP MANAGEMENT OFFICIALS' COMPENSATION: COMPENSATION COMMITTEE, INDEPENDENT COMPENSATION CONSULTANT, WRITTEN EMPLOYMENT CONTRACT, COMPENSATION SURVEY OR STUDY, APPROVAL BY THE BOARD OR COMPENSATION COMMITTEE.
PART I, LINE 4BCHRISTOPHER KERSTING PARTICIPATES IN A NONQUALIFIED DEFERRED COMPENSATION PLAN UNDER SECTION 457(F). CONTRIBUTION TO 457(F) PLAN IN THE CURRENT YEAR WAS $2,500.

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (7 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990, PART VI, SECTION A, LINE 6THE 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 THESES 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 7ASEE ANSWER TO LINE 6 ABOVE.
FORM 990, PART VI, SECTION A, LINE 8BTHERE ARE NO COMMITEES AND THEREFORE NO MEETING MINUTES.
FORM 990, PART VI, SECTION B, LINE 11THE 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 TO CONJUNCTION WITH MANAGEMENT TO REVIEW AND APPROVE THE FORM 990. AFTER FILING WITH THE IRS, THE RETURN IS REVIEWED IN DETAIL WITH THE AUDIT REVIEW COMMITTEE.
FORM 990, PART VI, SECTION B, LINE 12CTHE DIRECTORS ARE REQUIRED TO FILL OUT A CONFLICT OF INTEREST FORM ANNUALLY, AND 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 15THE CEO IS A FULL-TIME EMPLOYEE OF SEMA. IN ADDITION, IT IS ALSO PART OF SEMA FULL-TIME EMPLOYEES' RESPONSIBILITIES TO PROVIDE PROFESSIONAL SERVICES FOR SEWA.
FORM 990, PART VI, SECTION C, LINE 19PUBLIC 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/AddressLine1CityUSAddress/CityStateUSAddress/StateZIP CodeUSAddress/ZIPCodeEINEINPrimary ActivitiesPrimaryActivitiesTxtLegal Domicile StateLegalDomicileStateCdExempt Code SectionExemptCodeSectionTxtPublic Charity StatusPublicCharityStatusTxtDirect Controlling NADirectControllingNACdControlled OrganizationControlledOrganizationIndBusiness Name Line1DirectControllingEntityName/BusinessNameLine1
SPECIALTY EQUIPMENT MARKET ASSOCIATION
1575 SOUTH VALLEY VISTA DRIVEDIAMOND BARCA91765952544340TRADE ASSOCIATIONCA501(C)(6)N/AN/A0
SEMA MEMORIAL SCHOLARSHIP FUND
1575 SOUTH VALLEY VISTA DRIVEDIAMOND BARCA91765954131888SCHOLARSHIPSDC501(C)(3)LINE 70SEMA

Id Related Org Txbl Corp Tr IdRelatedOrgTxblCorpTrGrp

Related Organization Name RelatedOrganizationName

FieldValueIRS element (for citing)
Business Name Line1PERFORMANCE AFTERMARKET PUBLICATIONS INCBusinessNameLine1

US Address USAddress

FieldValueIRS element (for citing)
Address Line1PO BOX 4910AddressLine1
CityDIAMOND BARCity
StateCAState
ZIP Code917650910ZIPCode
FieldValueIRS element (for citing)
EIN954198456EIN
Primary ActivitiesPUBLISHINGPrimaryActivitiesTxt
Legal Domicile StateCALegalDomicileStateCd
Direct Controlling NAN/ADirectControllingNACd
Entity TypeCEntityTypeTxt
Controlled Organization0ControlledOrganizationInd
FieldValueIRS element (for citing)
Receipt Of Int Annts Rnts Rylts0ReceiptOfIntAnntsRntsRyltsInd
Gift Grnt Or Cap Contri To Oth Org0GiftGrntOrCapContriToOthOrgInd
Gift Grnt Cap Contri From Oth Org0GiftGrntCapContriFromOthOrgInd
Loans Or Guarantees To Other Org0LoansOrGuaranteesToOtherOrgInd
Loans Or Guarantees From Oth Org0LoansOrGuaranteesFromOthOrgInd
Div Related Organization0DivRelatedOrganizationInd
Asset Sale To Other Org0AssetSaleToOtherOrgInd
Asset Purchase From Other Org0AssetPurchaseFromOtherOrgInd
Asset Exchange0AssetExchangeInd
Rental Of Facilities To Oth Org0RentalOfFacilitiesToOthOrgInd
Rental Of Fclts From Oth Org0RentalOfFcltsFromOthOrgInd
Perform Of Services For Oth Org0PerformOfServicesForOthOrgInd
Perform Of Services By Other Org0PerformOfServicesByOtherOrgInd
Sharing Of FacilitiesYes (1)SharingOfFacilitiesInd
Paid Employees SharingYes (1)PaidEmployeesSharingInd
Reimbursement Paid To Other Org0ReimbursementPaidToOtherOrgInd
Reimbursement Paid By Other Org0ReimbursementPaidByOtherOrgInd
Transfer To Other Org0TransferToOtherOrgInd
Transfer From Other Org0TransferFromOtherOrgInd

Comments

Anonymous: no account or email. Up to 2,000 characters, at most one link. Comments are checked automatically; some wait for review.