2015-05-15T12:42:36-05:00 2014-06-30 910189318 MOSS ADAMS LLP 3121 W MARCH LN STE 100 STOCKTON CA 952192367 990 2013-07-01 205938240 SPECIALTY EQUIPMENT WARRANTY ALLIANCE SPEC 9093960289 1575 S VALLEY VISTA DRIVE DIAMOND BAR CA 91765 CHRISTOPHER J KERSTING CHAIRMAN 9093960289 2015-05-14 1 TRACY S PAGLIA P00366884 2099556100 2013 2016-04-25 22:37:26Z PROPLEDGE AND SEMA DATA COOPERATIVE CHRISTOPHER J KERSTING 1575 S VALLEY VISTA DRIVE DIAMOND BAR CA 91765 310851 0 X WWW.SEMADATACOOP.ORG X 2006 CA 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. 7 5 3 8 0 0 0 0 0 310851 8880 0 13236 0 22116 310851 0 0 0 0 0 618551 0 0 0 1635510 1694418 1635510 2312969 -1613394 -2002118 861426 785841 2474820 4401353 -1613394 -3615512 X 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. 0 0 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. 0 0 0 0 0 0 0 0 0 1 0 0 0 1 1 0 1 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 1 0 0 1 0 0 3 1 0 0 0 0 0 0 X 7 5 0 0 0 0 1 1 0 1 0 0 0 0 1 1 1 1 1 0 0 0 X GEORGE T AFREMOW 9099786709 1575 SOUTH VALLEY VISTA DRIVE DIAMOND BAR CA 91765 CHRISTOPHER J KERSTING CHAIRMAN 1.00 41.00 X X 0 608029 52162 JR MOORE SECRETARY 1.00 3.00 X X 0 0 0 GREG ADLER BOARD MEMBER 1.00 3.00 X 0 0 0 DAN GRESHAM BOARD MEMBER 1.00 3.00 X 0 0 0 TIM MARTIN BOARD MEMBER 1.00 3.00 X 0 0 0 MICK O'DONOVAN BOARD MEMBER 1.00 X 0 0 0 JON WYLY CEO & BOARD MEMBER 40.00 X X 0 246097 29961 0 854126 82123 0 0 1 0 0 MEMBERSHIP DUES 900099 300958 300958 SALES/MISC INCOME 900099 9893 9893 310851 310851 310851 0 0 524368 10769 50641 32773 25975 25158 12823 1413557 35648 173262 DUES & SUBSCRIPTIONS 5110 MEALS & ENTERTAINMENT 2885 2312969 300 80893 862755 174891 861126 687864 0 17084 861426 785841 80719 149563 300 2393801 4251790 2474820 4401353 X -1613394 -3615512 0 0 0 0 -1613394 -3615512 861426 785841 -2002118 0 X 0 1 X 1 0 862755 174891 687864 687864 DUE TO RELATED PARTY 4251790 4251790 X PART X, LINE 2: SEMA 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. 0 1 0 CHRISTOPHER J KERSTING CHAIRMAN 0 425534 0 148418 0 34077 0 23750 0 28412 0 660191 0 0 JON WYLY CEO & BOARD MEMBER 0 227108 0 18451 0 538 0 6865 0 23096 0 276058 0 0 PART I, LINE 3 THE 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 4B CHRISTOPHER KERSTING PARTICIPATES IN A NONQUALIFIED DEFERRED COMPENSATION PLAN UNDER SECTION 457(F). CONTRIBUTION TO 457(F) PLAN IN THE CURRENT YEAR WAS $2,500. 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 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 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 11 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 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 12C THE 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 15 THE 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 19 PUBLIC ACCESS TO DOCUMENTS ARE AVAILABLE UPON REQUEST, THE DOCUMENTS ARE MAILED WITHIN 30 DAYS. 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 SEMA 0 PERFORMANCE AFTERMARKET PUBLICATIONS INC PO BOX 4910 DIAMOND BAR CA 917650910 954198456 PUBLISHING CA N/A C 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 0