SOUTHWESTERN SECTION IMSA INC: Form 990, tax year 2014

View the entire original 990 at ProPublica ↗

Organization
SOUTHWESTERN SECTION IMSA INC (EIN 27-0093818)
Tax period
2014-01-01 to 2014-12-31
Filed
2015-10-12
IRS object ID
201542859349300539
Schema version
2014v5.0
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)
Return2015-10-12T11:23:31-05:00ReturnTs
Tax Period End2014-12-31TaxPeriodEndDt

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 Line13030 MATLOCK RD STE 201AddressLine1Txt
CityARLINGTONCityNm
State AbbreviationTXStateAbbreviationCd
ZIP760152936ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2014-01-01TaxPeriodBeginDt

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
Phone9723585110PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1PO BOX 4507AddressLine1Txt
CityCEDAR HILLCityNm
State AbbreviationTXStateAbbreviationCd
ZIP75106ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonRAY PURDYPersonNm
Person TitleTREASURERPersonTitleTxt
Phone9723585110PhoneNum
Signature2015-10-12SignatureDt
Discuss With Paid PreparerYes (true)DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonSHANNON WOOD CPAPreparerPersonNm
PTINP00390658PTIN
Phone8177955046PhoneNum
Preparation2015-10-12PreparationDt
FieldValueIRS element (for citing)
Tax2014TaxYr
Build TS2016-02-25 16:41:14ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerRAY PURDYPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line1PO BOX 4507AddressLine1Txt
CityCEDAR HILLCityNm
State AbbreviationTXStateAbbreviationCd
ZIP75106ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$235,629GrossReceiptsAmt
Group Return For AffiliatesfalseGroupReturnForAffiliatesInd
Organization501cYes (X)Organization501cInd
Website AddressWWW.IMSASAFETY.ORG/SOUTHWESTERNWebsiteAddressTxt
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, DELIVERING VALUE FOR MEMBERS BY PROVIDING THE LATEST INFORMATION AND EDUCATION IN THE INDUSTRY.ActivityOrMissionDesc
Voting Members Governing Body12VotingMembersGoverningBodyCnt
Voting Members Independent11VotingMembersIndependentCnt
Total Employee1TotalEmployeeCnt
Total Gross UBI$0TotalGrossUBIAmt
CY Contributions Grants$0CYContributionsGrantsAmt
CY Program Service Revenue$235,057CYProgramServiceRevenueAmt
CY Investment Income$0CYInvestmentIncomeAmt
CY Other Revenue$572CYOtherRevenueAmt
CY Total Revenue$235,629CYTotalRevenueAmt
CY Grants And Similar Paid$0CYGrantsAndSimilarPaidAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
CY Salaries Comp Emp Bnft Paid$33,187CYSalariesCompEmpBnftPaidAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$0CYTotalFundraisingExpenseAmt
CY Other Expenses$190,570CYOtherExpensesAmt
CY Total Expenses$223,757CYTotalExpensesAmt
CY Revenues Less Expenses$11,872CYRevenuesLessExpensesAmt
Total Assets BOY$98,770TotalAssetsBOYAmt
Total Assets EOY$110,642TotalAssetsEOYAmt
Total Liabilities EOY$0TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$98,770NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$110,642NetAssetsOrFundBalancesEOYAmt
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 TaxfalseSubjectToProxyTaxInd
Donor Advised FundfalseDonorAdvisedFundInd
Conservation EasementsfalseConservationEasementsInd
Collections Of ArtfalseCollectionsOfArtInd
Credit CounselingfalseCreditCounselingInd
Temp Or Permanent EndowmentsfalseTempOrPermanentEndowmentsInd
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 MemYes (true)BusinessRlnWithFamMemInd
Business Rln With Officer EntfalseBusinessRlnWithOfficerEntInd
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 Document1IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Backup Wthld CompliancefalseBackupWthldComplianceInd
Employee1EmployeeCnt
Employment Tax Returns FiledYes (true)EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over LimitfalseUnrelatedBusIncmOverLimitInd
Foreign Financial AccountfalseForeignFinancialAccountInd
Prohibited Tax Shelter TransfalseProhibitedTaxShelterTransInd
Taxable Party NotificationfalseTaxablePartyNotificationInd
Nondeductible ContributionsfalseNondeductibleContributionsInd
Indoor Tanning ServicesfalseIndoorTanningServicesInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members12GoverningBodyVotingMembersCnt
Independent Voting Member11IndependentVotingMemberCnt
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 PolicyfalseConflictOfInterestPolicyInd
Whistleblower PolicyfalseWhistleblowerPolicyInd
Document Retention PolicyfalseDocumentRetentionPolicyInd
Compensation Process CEOfalseCompensationProcessCEOInd
Compensation Process OtherfalseCompensationProcessOtherInd
Investment In Joint VenturefalseInvestmentInJointVentureInd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

FieldValueIRS element (for citing)
PersonLISA PURDYPersonNm
Phone9723585110PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1PO BOX 4507AddressLine1Txt
CityCEDAR HILLCityNm
State AbbreviationTXStateAbbreviationCd
ZIP75106ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (12 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmt
RAY PURDY
SEC/TREAS/DI1.00Yes (X)Yes (X)$1,400$0$0
JOSE GOMEZ
VICE PRES/DI1.00Yes (X)Yes (X)$1,000$0$0
TRACY NICHOLS
DIRECTOR1.00Yes (X)$600$0$0
ADRIAN OLGUIN
PRESIDENT1.00Yes (X)Yes (X)$450$0$0
BRANDON CALLICOAT
VICE PRES/DI1.00Yes (X)Yes (X)$400$0$0
JOHN GEORGE
LOUISIANA DI1.00Yes (X)$400$0$0
DAVID STALLINGS
TEXAS DIRECT1.00Yes (X)$350$0$0
LARRY MCINIS
PAST PRES/DI1.00Yes (X)Yes (X)$200$0$0
BELINDA YOUNGER-GURLEY
DIRECTOR1.00Yes (X)$200$0$0
LUIGI DORONZO
VICE PRES/DI1.00Yes (X)Yes (X)$0$0$0
LUIS LOPEZ
OKLAHOMA DIR1.00Yes (X)$0$0$0
JAMES YOUNG
ARKANSAS DIR1.00Yes (X)$0$0$0
FieldValueIRS element (for citing)
Total Reportable Comp From Org$5,000TotalReportableCompFromOrgAmt
Former Ofcr Employees ListedfalseFormerOfcrEmployeesListedInd
Total Comp Greater Than150 KfalseTotalCompGreaterThan150KInd
Compensation From Other SrcsfalseCompensationFromOtherSrcsInd

Program Service Revenue ProgramServiceRevenueGrp (2 entries)

DescDescBusinessBusinessCdTotal Revenue ColumnTotalRevenueColumnAmtRelated Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
TRAINING611430$224,919$224,919
MEMBERSHIP DUES900099$10,138$10,138
FieldValueIRS element (for citing)
Total Program Service Revenue$235,057TotalProgramServiceRevenueAmt
Gross Sales Of Inventory$572GrossSalesOfInventoryAmt

Net Income Or Loss NetIncomeOrLossGrp

FieldValueIRS element (for citing)
Total Revenue Column$572TotalRevenueColumnAmt
Related Or Exempt Func Income$572RelatedOrExemptFuncIncomeAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$235,629TotalRevenueColumnAmt
Related Or Exempt Func Income$235,629RelatedOrExemptFuncIncomeAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

FieldValueIRS element (for citing)
Total$5,000TotalAmt

Comp Disqual Persons CompDisqualPersonsGrp

FieldValueIRS element (for citing)
Total$26,102TotalAmt

Payroll Taxes PayrollTaxesGrp

FieldValueIRS element (for citing)
Total$2,085TotalAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$4,021TotalAmt

Fees For Services Other FeesForServicesOtherGrp

FieldValueIRS element (for citing)
Total$1,200TotalAmt

Advertising AdvertisingGrp

FieldValueIRS element (for citing)
Total$125TotalAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$27,310TotalAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$1,656TotalAmt

Travel TravelGrp

FieldValueIRS element (for citing)
Total$28,419TotalAmt

Conferences Meetings ConferencesMeetingsGrp

FieldValueIRS element (for citing)
Total$56,856TotalAmt

Depreciation Depletion DepreciationDepletionGrp

FieldValueIRS element (for citing)
Total$2,098TotalAmt

Other Expenses OtherExpensesGrp (2 entries)

DescDescTotalTotalAmt
IMSA TEST FEES$67,958
GIFTS$927

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$223,757TotalAmt
Program Services$0ProgramServicesAmt
Management And General$0ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$94,663BOYAmt
EOY$104,354EOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$18,835LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec$12,547LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
BOY$4,107BOYAmt
EOY$6,288EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$98,770BOYAmt
EOY$110,642EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$0EOYAmt
FieldValueIRS element (for citing)
Organization Follows SFAS117Yes (X)OrganizationFollowsSFAS117Ind

Unrestricted Net Assets UnrestrictedNetAssetsGrp

FieldValueIRS element (for citing)
BOY$98,770BOYAmt
EOY$110,642EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$98,770BOYAmt
EOY$110,642EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$98,770BOYAmt
EOY$110,642EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss$11,872ReconcilationRevenueExpnssAmt
Method Of Accounting CashYes (X)MethodOfAccountingCashInd
Accountant Compile Or ReviewYes (true)AccountantCompileOrReviewInd

Acct Compile Or Review Basis AcctCompileOrReviewBasisGrp

FieldValueIRS element (for citing)
Separate Basis Fincl StmtYes (X)SeparateBasisFinclStmtInd
FieldValueIRS element (for citing)
FS AuditedfalseFSAuditedInd
Federal Grant Audit RequiredfalseFederalGrantAuditRequiredInd

Schedule D IRS990ScheduleD

Equipment EquipmentGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$18,835OtherCostOrOtherBasisAmt
Depreciation$12,547DepreciationAmt
Book Value$6,288BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Land Buildings$6,288TotalBookValueLandBuildingsAmt

Schedule L IRS990ScheduleL

Bus Tr Involve Interested Prsn BusTrInvolveInterestedPrsnGrp

Name Of Interested NameOfInterested

FieldValueIRS element (for citing)
PersonLISA PURDYPersonNm
FieldValueIRS element (for citing)
Relationship DescriptionSEE PART VRelationshipDescriptionTxt
Transaction$26,102TransactionAmt
TransactionEMPLOYMENTTransactionDesc
Sharing Of RevenuesfalseSharingOfRevenuesInd

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferenceSCHEDULE L, PART VFormAndLineReferenceDesc
ExplanationPART IV, LINE 1 - FAMILY MEMBER OF RAY PURDY, SECRETARY/TREASURERExplanationTxt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (5 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 TREASURER RECEIVES THE FORM 990 AND PROVIDES IT TO THE BOARD FOR THEIR REVIEW PRIOR TO FILING WITH THE INTERNAL REVENUE SERVICE.
FORM 990, PAGE 6, PART VI, LINE 19THE GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS ARE MADE AVAILABLE UPON REQUEST.

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