2013-11-06T12:55:56-06:00 2012-12-31 GRANT THORNTON LLP 150 ALMADEN BLVD SUITE 600 SAN JOSE CA 95113 990 2012-01-01 941751440 Semiconductor Equipment & Materials Intl % RICHARD SALSMAN SEMI 4089436900 3081 Zanker Road Suite San Jose CA 95134 Richard Salsman 4089436900 2013-11-04 true BETH LONDYNSKY 4082759000 2012 2016-03-07 17:11:31Z Denny McGuirk 3081 Zanker Road San Jose CA 95134 46369633 false X www.semi.org X 1970 CA Semiconductor Equipment and Materials International (Semi) is a not-for-profit organization formed to promote and support the semiconductor equipment and materials industry. 20 19 94 22 251532 -189074 0 0 38295010 40339623 192761 2504235 4199058 3525775 42686829 46369633 0 0 0 0 12846346 12735888 0 0 0 25699125 27525395 38545471 40261283 4141358 6108350 54632249 59756649 31756436 30908093 22875813 28848556 SEMICONDUCTOR EQUIPMENT AND MATERIALS INTERNATIONAL (SEMI) IS A NOT-FOR-PROFIT ORGANIZATION FORMED TO PROMOTE AND SUPPORT THE SEMICONDUCTOR EQUIPMENT AND MATERIALS INDUSTRY. false false 40261283 41010882 Semi's program is to support the semiconductor industry through trade shows and related education. Semi saw continuing growth in Asia expositions, reengineering for certain shows, plus advances in the FPD segment. Semi's information includes industry research and statistics, including industry book to bill reports, and capital equipment consensus forecasts. Semi has partnered with providers to deliver more than 100 courses covering wafer fabrication, assembly, packaging, yield improvement, metrology, semiconductor physics, IC design, optics, reliability, mems, basic electronics, and lasers. 40261283 false false false true false false false false false true false false false true true false true false true true false false false false false false false false true false false false false false false false false false false false true true true false true X 42 0 true 94 true true true true BE CH GM IN JA KS RS SN TW false false false false X 20 19 false false false false true true true true true false true true false true true true true true true true true false CA X RICHARD SALSMAN 4089436900 3081 ZANKER ROAD San Jose CA 95134 Dennis McGuirk 40.0 2.0 X X 541312 0 214404 DOUGLAS A NEUGOLD 1.0 1.0 X X ANDRE-JACQUES AUBERTON-HERVE 1.0 0.0 X X RICHARD WALLACE 1.0 0.0 X SUSUMU KOHYAMA 1.0 0.0 X MARY G PUMA 1.0 0.0 X OSAMU NAKAMURA 1.0 0.0 X STEPHEN NEWBERRY 1.0 0.0 X YONG HAN LEE 1.0 0.0 X DAVID B MILLER 1.0 0.0 X TOSHIO MARUYAMA 1.0 0.0 X ZHENGRONG SHI PhD 1.0 0.0 X MICHAEL SPLINTER 1.0 0.0 X KIYOSHI TOM TOGAWA 1.0 0.0 X WAY TU 1.0 0.0 X KAZUO USHIDA 1.0 0.0 X PROFESSOR EICKE R WEBER 1.0 0.0 X TETSUO TOM TSUNEISHI 1.0 0.0 X HO-MING TONG 1.0 0.0 X SUE LIN 1.0 0.0 X JIFAN GAO 1.0 0.0 X NOBU KOSHIBA 1.0 0.0 X NATSUNOSUKE YAGO 1.0 0.0 X Richard Salsman 40.0 2.0 X 371019 0 132619 Jonathan Davis 40.0 0.0 X 351813 0 93139 Karen Savala 40.0 0.0 X 311271 0 123308 Thomas Morrow 40.0 0.0 X 294589 0 102984 Bettina Weiss 40.0 0.0 X 244598 0 75208 Lisa Anderson 40.0 2.0 X 257470 0 71333 Stanley T Myers 40.0 1.0 X 1593754 0 25619 James Amano 40.0 0.0 X 182215 0 36193 Lisa VanHuystee 40.0 0.0 X 182888 0 58738 Randall Hoffman 0.0 0.0 X 267884 0 10155 Geraldine Tan 40.0 0.0 X 185150 0 44369 Victoria Hadfield 0.0 0.0 X 378554 0 0 Daniel Martin 0.0 0.0 X 144603 0 0 Michael Ciesinski 0.0 0.0 X 380159 0 0 5687279 0 988069 40 true true false Grant Thornton PO Box 51552 LOS ANGELES CA 90051 Accounting Services 342034 McAllister Quinn 1368 North Washington Ave SCRANTON PA 18509 Legal Services 197719 Centerbeam Inc PO BOX 847037 DALLAS TX 752847037 IT Outsourcing 139373 Standards Technology Group PO BOX 1525 WILLISTION VT 05495 Standard Management 123356 4 0 TRADESHOWS 541900 28307854 28307854 MEMBERSHIP DUES 541900 6079590 6079590 CONFERENCES 541900 2224541 2224541 SPONSORSHIP INCOME 541900 1873505 1873505 PUBLICATION 541900 1854133 1854133 40339623 2504235 2504235 0 2250905 2250905 0 0 0 0 0 0 0 ADVERTISING 541800 251532 251532 OTHER INCOME 900099 352079 352079 RELATED TRADE ASSOCIATION REIMBURSEMENT 900099 671259 671259 1274870 46369633 41010882 251532 5107219 0 0 0 0 2949660 0 7969606 264152 891558 660912 4832481 125852 379491 0 0 0 600783 311407 509662 328690 0 2344743 1168763 0 12550675 0 0 805397 255388 CHANGE IN PENSION ACCRUAL 813000 REPAIRS AND MAINTENANCE 640254 TAXES 525897 DUES AND SUBSCRIPTION 504022 828890 40261283 0 0 41573045 50205700 0 0 4976754 3129417 0 0 0 0 0 0 0 0 4573908 3778334 10626936 9448735 1590959 1178201 0 0 0 0 1917583 1464997 0 0 0 0 54632249 59756649 9374473 7946520 0 0 2245980 1630468 0 0 0 0 0 0 0 0 0 0 20135983 21331105 31756436 30908093 X 22875813 28848556 0 0 0 0 22875813 28848556 54632249 59756649 X 6108350 -645431 509824 X false true X true false false false true 2001450 387356 114669 502025 500362 1663 564963 402749 162214 2767704 2513390 254314 2498128 2209019 289109 4796141 4323577 472564 1178201 0 ADVANCE DEPOSITS 13379153 POST-RETIREMENT BENEFITS 7104000 TAX PAYABLE 847952 21331105 X FIN 48 FOOTNOTE PART X Line 2: SEMI is a not-for-profit trade association recognized by the IRS and FTB as exempt from federal and state income taxes in the United States. However, certain activities in other countries, such as trade shows, are subject to foreign income taxes on income generated in their respective jurisdictions. Accordingly, foreign income taxes are included in general and administrative expenses for international offices in the accompanying consolidated statements of activities and changes in net assets. The Organizations total gross unrecognized tax benefits are classified as non-current liabilities in the consolidated statements of financial position. As of December 31, 2012 and 2011, the total amount of gross unrecognized tax benefits was $708,761 and $576,485, which relates entirely to foreign taxes. The aggregate changes in the balance of gross unrecognized tax benefits, which includes interest and penalties, are as follows, in thousands: Balance as of January 1, 2012 $ 577 Increases related to tax positions taken during a prior period 132 ------- Balance as of December 31, 2012 $ 709 As of December 31, 2012, the Organization has analyzed the inventory of tax positions taken with respect to all applicable income tax issues for all open tax years (in each respective jurisdiction) including tax years ended December 31, 2009 through December 31, 2012 for US federal tax purposes and tax years ended December 31, 2008 through December 31, 2012 for California tax purposes(except with respect to the extent of net operating losses for which the statute is open for federal and California tax purposes from tax year December 31, 2001) and tax years ended December 31, 2003 through December 31, 2012 for foreign tax purposes. As of December 31, 2012 and 2011, the total amount of gross interest and penalties accrued was $412,661 and $369,764 related to foreign taxes, which is classified as non-current liabilities in the consolidated statements of financial position. The Organization does not anticipate a material change to its accrued unrecognized tax benefits in the twelve months following December 31, 2012. East Asia and the Pacific 1 15 Program Services trade show, stds,edu 15226710 Europe (Including Iceland and Greenland) 1 3 Program Services trade show, stds,edu 3749452 Russia and the Newly Independent States 1 1 Program Services trade show, stds,edu 614822 East Asia and the Pacific Investments 815608 Europe (Including Iceland and Greenland) Investments 37800 South Asia Investments 611589 3 19 3 19 21055981 21055981 true false true false false false X X X true true X X X X X true true false Stanley T Myers 512497 0 175000 0 906257 0 7163 0 18456 0 1619373 0 438522 0 Richard Salsman 270988 0 96863 0 3168 0 107051 0 25568 0 503638 0 96863 0 Dennis McGuirk 471121 0 42984 0 27207 0 200000 0 14404 0 755716 0 42984 0 Jonathan Davis 259246 0 91463 0 1104 0 76924 0 16215 0 444952 0 91463 0 Karen Savala 248247 0 61920 0 1104 0 92617 0 30691 0 434579 0 61920 0 Thomas Morrow 230605 0 61920 0 2064 0 73599 0 29385 0 397573 0 61920 0 Bettina Weiss 192956 0 50922 0 720 0 62052 0 13156 0 319806 0 50922 0 Lisa Anderson 200463 0 50911 0 6096 0 56172 0 15161 0 328803 0 50911 0 James Amano 146985 0 34843 0 387 0 24374 0 11819 0 218408 0 0 0 Lisa VanHuystee 148568 0 33741 0 579 0 34519 0 24219 0 241626 0 0 0 Victoria Hadfield 0 0 0 0 378554 0 0 0 0 0 378554 0 2672 0 Randall Hoffman 36914 0 56464 0 174506 0 8411 0 1744 0 278039 0 56464 0 Daniel Martin 0 0 0 0 144603 0 0 0 0 0 144603 0 44245 0 Geraldine Tan 122829 0 21466 0 40855 0 34328 0 10041 0 229519 0 21466 0 Michael Ciesinski 0 0 0 0 380159 0 0 0 0 0 380159 0 0 0 QUESTIONS REGARDING COMPENSATION PART I LINE 1A: THE FOLLOWING INDIVIDUAL RECEIVED A HOUSING ALLOWANCE AND TAX INDEMNIFICATION PAYMENT RELATED TO HER EXPATRIATE ASSIGNMENT THAT IS INCLUDED IN COMPENSATION ON FORM 990, PART VII, SECTION A, LINE 1A, COLUMN D. GERALDINE TAN $ 40,580 LINE 1A: THE ORGANIZATION PAID HEALTH CLUB DUES ON BEHALF OF THE FOLLOWING INDIVIDUAL. THE AMOUNT IS NOT TAXABLE, THEREFORE IT WAS NOT INLCUDED IN HIS W-2. DENNIS MCGUIRK LINE 4A: The organization has a severance policy that covers all of its employees, including the listed individuals. The severance provision ranges from eight weeks to fifty-two weeks, depending on the level of position and the term of employment. LINE 4A: THE FOLLOWING INDIVIDUAL RECEIVED A SEVERANCE PAYMENT THAT IS INCLUDED IN COMPENSATION ON FORM 990, PART VII, SECTION A, LINE 1A, COLUMN D. RANDALL HOFFMAN $174,272 LINE 4B: THE FOLLOWING INDIVIDUALS RECEIVED NONQUALIFIED RETIREMENT PAYMENTS THAT WERE INCLUDED IN COMPENSATION REPORTED ON FORM 990, PART VII, SECTION A, LINE 1A, COLUMN D. STANLEY T MYERS $895,897 VICTORIA HADFIELD $378,554 MICHAEL CIESINSKI $380,159 DANIEL MARTIN $144,603 LINE 4B: THE FOLLOWING INDIVIDUAL PARTICIPATED IN A NONQUALIFED RETIREMENT PLAN THAT WAS INCLUDED IN COMPENSATION REPORTED ON FORM 990, PART VII, SECTION A, LINE 1A, COLUMN F. DENNIS MCGUIRK $71,250 LINE 4B: The following individuals participated in a nonqualified retirement plan for which there were no current year accrual of benefits. Richard Salsman Jonathan Davis Karen Savala Thomas Morrow Bettina Weiss Lisa Anderson Randall Hoffman Schedule J, Part II: Compensation reported on Schedule J, Part II, Column F represents amounts that were reported on prior years Form 990 as the benefit was accrued. these amounts are also reported on Schedule J, Part II, Columns B(ii) or B(iii) as they were also reportable in the current year Form W-2 for the affected individuals. The amounts reported in Schedule J, Part II, Column F should be subtracted from the amount reported in Schedule J, Part II, Column E to arrive at the actual compensation for the current year. GOVERNANCE, MANAGEMENT, AND DISCLOSURE PART VI LINE 6: SEMI MEMBERS CONSIST OF CORPORATIONS, COMPANIES, FIRMS, OR ORGANIZATIONS, OR DEPARTMENTS OR SUBDIVISIONS THEREOF, WHOSE INTEREST OR CORPORATE OBJECTIVE IS THE FIELD OF SEMICONDUCTOR EQUIPMENT, MATERIALS, OR SERVICES; PROVIDED THAT SUCH ENTITIES SHALL NOT BECOME VOTING MEMBERS EXCEPT UPON PAYMENT OF SUCH INITIATION FEES AS MAY BE DETERMINED BY THE BOARD OF DIRECTORS. LINE 7A: EACH VOTING MEMBER IN GOOD STANDING IS ENTITLED TO VOTE FOR THE ELECTION OF DIRECTORS. LINE 7B: VOTING MEMBERS HAVE THE POWER TO AMEND THE ARTICLES OF INCORPORATION AND CORPORATE BYLAWS OF SEMI AND MAY HAVE OTHER POWERS CONFERRED BY THE NONPROFIT PUBLIC BENEFIT CORPORATION LAW OF THE STATE OF CALIFORNIA. LINE 11A: GRANT THORNTON LLP AND SEMI STAFF WORK TOGETHER TO GATHER THE REQUIRED TAX INFORMATION NECESSARY TO COMPLETE THE TAX RETURNS. THE INITIAL DRAFT RETURN IS REVIEWED BY GRANT THORNTON AND SEMI FINANCE STAFF; ITEMS ARE DISCUSSED AND REVIEWED. RECOMMENDED CHANGES ARE REFLECTED IN THE RETURN AND A DRAFT TAX RETURN IS PREPARED. THE FINANCE COMMITTEE RECEIVES THE FINAL VERSION OF THE TAX RETURN FOR REVIEW PRIOR TO FILING. THE BOARD HAS DELEGATED MONITORING AND REVIEW OF FINANCIAL MATTERS TO THE FINANCE COMMITTEE. LINE 12C: ANNUALLY SEMI SENDS THE CODE OF CONDUCT POLICY, WHICH INCLUDES THE CONFLICT OF INTEREST POLICY, TO ALL EMPLOYEES. ALL EMPLOYEES ARE REQUIRED TO REVIEW THE POLICY AND CERTIFY THAT THEY AGREE TO ABIDE BY IT. SEMI HUMAN RESOURCES AUDITS THE RESPONSES TO ENSURE THAT ALL EMPLOYEES RESPOND. LINE 15A AND 15B: THE BOARD COMPENSATION COMMITTEE REVIEWS THE ANNUAL EXECUTIVE COMPENSATION RANGES AND THE MARKET ADJUSTMENTS RECOMMENDED BY THE PRESIDENT AND CEO FOR HIS EXECUTIVE TEAM. THIS EXECUTIVE COMPENSATION PROGRAM REVIEW IS TYPICALLY MADE EACH DECEMBER AT THE INTERNATIONAL BOARD MEETING IN TOKYO, JAPAN. THE CEO'S ANNUAL COMPENSATION ADJUSTMENT IS DISCUSSED PRIVATELY WITH THE BOARD COMPENSATION COMMITTEE AND THE SENIOR DIRECTOR, GLOBAL HUMAN RESOURCES. AN AFFIDAVIT AND/OR OTHER SALARY SURVEY DOCUMENTATION ARE PROVIDED TO THE BOARD COMPENSATION COMMITTEE FROM AT LEAST TWO INDEPENDENT INTERNATIONAL COMPENSATION CONSULTANTS, SUPPORTING THAT THE PROPOSED CEO SALARY RECOMMENDATION IS REASONABLE. WHEN REQUESTED, A COMPENSATION CONSULTANT WILL COMMUNICATE DIRECTLY WITH THE BOARD COMPENSATION COMMITTEE. IN THE DECEMBER 2012 BOARD COMPENSATION COMMITTEE MEETING, THE 2012 INCENTIVE POOL FOR ALL SEMI EMPLOYEES WAS APPROVED. LINE 19: SEMI MAKES ITS FORMS 990 AND 990T AND AUDITED FINANCIALS AVAILABLE UPON REQUEST. RECONCILIATION OF NET ASSETS PART XI LINE 9: THE OTHER CHANGES IN NET ASSETS OR FUND BALANCE CONSISTS OF THE FOLLOWING: CHANGE IN TRANSLATION RESERVES 509,824 SEMI Foundation 3081 Zanker Road San Jose CA 95134 300155873 EDU Programs CA 501(C)(3) 7 SEMI true See Part VII N/A true true false true true true false false false false false true true true true false false false false SEMI JAPAN YK A 2358545 COST SEMI TECH SERVICES INDIA PRIVATE LIMITED B 301166 COST SEMI JAPAN YK L 2381181 COST SEMI SINGAPORE PTE LTD L 335823 COST SEMI JAPAN YK M 169337 COST SEMI MANAGEMENT CONSULTING (SHANGHAI) CO LTD M 2134789 COST SEMI ADVANCED TECHNOLOGY GERMANY GMBH M 1378358 COST SEMI ADVANCED TECHNOLOGY ASSOCIATION OF KOREA M 1309334 COST SEMI FOUNDATION O 70254 COST SEMI JAPAN YK D 4613456 COST SEMI JAPAN YK E 126332 COST SEMI SINGAPORE PTE LTD D 654122 COST SEMI SINGAPORE PTE LTD f 2392603 cost IDENTIFICATION OF RELATED ORGANIZATION TAXABLE AS A CORPORATION OR TRUST PART IV THE FOLLOWING ORGANIZATIONS LISTED BELOW ARE RELATED TO THE FILING ORGANIZATION: SEMI JAPAN Y.K. 4-7-15 KUDAN-MINAMI CHIYODA-KU TOKYO, 102-0074, JAPAN COL (B): PRIMARY ACTIVITY - TRADE ASSOCIATION COL (C): LEGAL DOMICILE - JA COL (D): DIRECT CONTROLLING ENTITY NAME - N/A COL (E): TYPE OF ENTITY - C CORPORATION COL (F): SHARE OF TOTAL INCOME - $(723,831) COL (G): SHARE OF END-OF-YEAR ASSETS - $5,876,706 COL (H): PERCENTAGE OWNERSHIP - 100% SEMI SINGAPORE PTE LTD. 161 LAVENDER STREET #04-04 SINGAPORE 338750 COL (B): PRIMARY ACTIVITY - TRADE ASSOCIATION COL (C): LEGAL DOMICILE - SN COL (D): DIRECT CONTROLLING ENTITY NAME - N/A COL (E): TYPE OF ENTITY - C CORPORATION COL (F): SHARE OF TOTAL INCOME - $(298,168) COL (G): SHARE OF END OF-YEAR ASSETS - $1,729,615 COL (H): PERCENTAGE OWNERSHIP - 100% SEMI MANAGEMENT CONSULTING (SHANGHAI) CO., LTD. 2F, BUILDING 1, 1158 ZHANGDONG ROAD, PUDONG SHANGHAI, CHINA 201203 COL (B): PRIMARY ACTIVITY - TRADE ASSOCIATION COL (C): LEGAL DOMICILE - CH COL (D): DIRECT CONTROLLING ENTITY NAME - N/A COL (E): TYPE OF ENTITY - C CORPORATION COL (F): SHARE OF TOTAL INCOME - $(79,089) COL (G): SHARE OF END-OF YEAR ASSETS - $ 943,948 COL (H): PERCENTAGE OWNERSHIP - 100% SEMI TECH SERVICES INDIA PRIVATE LIMITED DBS HOUSE, SUITE # 217 26, CUNNINGHAM ROAD BANGALORE, INDIA 560052 COL (B): PRIMARY ACTIVITY - TRADE ASSOCIATION COL (C): LEGAL DOMICILE - IN COL (D): DIRECT CONTROLLING ENTITY NAME - N/A COL (E): TYPE OF ENTITY - C CORPORATION COL (F): SHARE OF TOTAL INCOME - $(279,250) COL (G): SHARE OF END-OF YEAR ASSETS - $214,128 COL (H) PERCENTAGE OWNERSHIP - 100% SEMI ADVANCED TECHNOLOGY ASSOCIATION OF KOREA KOREA WORLD TRADE TOWER 4205, 159-1, SAMSUNG-DONG, KANGNAM-KU SEOUL, KOREA 135-729 COL (B): PRIMARY ACTIVITY - TRADE ASSOCIATION COL (C): LEGAL DOMICILE - KS COL (D): DIRECT CONTROLLING ENTITY NAME - N/A COL (E): TYPE OF ENTITY - C CORPORATION COL (F): SHARE OF TOTAL INCOME - $142,108 COL (G): SHARE OF END-OF YEAR ASSETS - $1,543,496 COL (H): PERCENTAGE OWNERSHIP - 100% SEMI ADVANCED TECHNOLOGY GERMANY GMBH HELMHOLTZSTRASSE 2-9, CHARLOTTENBURG BERLIN, GERMANY 10587 COL (B): PRIMARY ACTIVITY - TRADE ASSOCIATION COL (C): LEGAL DOMICILE - GM COL (D): DIRECT CONTROLLING ENTITY NAME - N/A COL (E): TYPE OF ENTITY - C CORPORATION COL (F): SHARE OF TOTAL INCOME - $70,676 COL (G): SHARE OF END-OF YEAR ASSETS - $277,562 COL (H): PERCENTAGE OWNERSHIP - 100%