SPECIALTY EQUIPMENT MARKET ASSOCIATION: Form 990, tax year 2012
View the entire original 990 at ProPublica ↗
- Organization
- SPECIALTY EQUIPMENT MARKET ASSOCIATION (EIN 95-2544340)
- Tax period
- 2012-07-01 to 2013-06-30
- Filed
- 2015-01-12
- IRS object ID
- 201540129349300639
- Schema version
- 2012v3.0
- 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
| Field | Value | IRS element (for citing) |
|---|---|---|
| Timestamp | 2015-01-12T10:50:35-06:00 | Timestamp |
| Tax Period End Date | 2013-06-30 | TaxPeriodEndDate |
Preparer Firm PreparerFirm
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 910189318 | EIN |
Preparer Firm Business Name PreparerFirmBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | MOSS ADAMS LLP | BusinessNameLine1 |
Preparer Firm US Address PreparerFirmUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 3121 WEST MARCH LANE SUITE 100 | AddressLine1 |
| City | STOCKTON | City |
| State | CA | State |
| ZIP Code | 95219 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnType |
| Tax Period Begin Date | 2012-07-01 | TaxPeriodBeginDate |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 952544340 | EIN |
Name Name
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | SPECIALTY EQUIPMENT MARKET ASSOCIATION | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Control | SPEC | NameControl |
| Phone | 9093960289 | Phone |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO BOX 4910 | AddressLine1 |
| City | DIAMOND BAR | City |
| State | CA | State |
| ZIP Code | 917650910 | ZIPCode |
Officer Officer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | CHRISTOPHER J KERSTING | Name |
| Title | PRESIDENT/CEO | Title |
| Phone | 9093960289 | Phone |
| Date Signed | 2014-12-12 | DateSigned |
| Authorize Third Party | 1 | AuthorizeThirdParty |
Preparer Preparer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | TRACY PAGLIA | Name |
| PTIN | P00366884 | PTIN |
| Phone | 2099556100 | Phone |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax Year | 2012 | TaxYear |
| Build TS | 2016-02-25 16:41:14Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Amended Return | X | AmendedReturn |
| Name Of Principal Officer Person | CHRISTOPHER J KERSTING | NameOfPrincipalOfficerPerson |
Address Principal Officer US AddressPrincipalOfficerUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO BOX 4910 | AddressLine1 |
| City | DIAMOND BAR | City |
| State | CA | State |
| ZIP Code | 917650910 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | 77622771 | GrossReceipts |
| Group Return For Affiliates | 0 | GroupReturnForAffiliates |
| Organization501c | X | Organization501c |
| Web Site | WWW.SEMA.ORG | WebSite |
| Type Of Organization Corporation | X | TypeOfOrganizationCorporation |
| Year Formation | 1963 | YearFormation |
| State Legal Domicile | CA | StateLegalDomicile |
| Activity Or Mission Description | SEE SCHEDULE OTO PROVIDE MEMBERS WITH A FORUM TO BUY, SELL, AND MARKET PRODUCTS AND SERVICES WHICH DRIVES THE SPECIALTY AUTOMOTIVE AFTERMARKET INDUSTRY. | ActivityOrMissionDescription |
| Nbr Voting Members Governing Body | 19 | NbrVotingMembersGoverningBody |
| Nbr Independent Voting Members | 19 | NbrIndependentVotingMembers |
| Total Nbr Employees | 126 | TotalNbrEmployees |
| Total Nbr Volunteers | 34 | TotalNbrVolunteers |
| Total Gross UBI | 5565 | TotalGrossUBI |
| Net Unrelated Business Txbl Income | 0 | NetUnrelatedBusinessTxblIncome |
| Contributions Grants Prior Year | 2355628 | ContributionsGrantsPriorYear |
| Contributions Grants Current Year | 2499866 | ContributionsGrantsCurrentYear |
| Program Service Revenue Prior Year | 24417536 | ProgramServiceRevenuePriorYear |
| Program Service Revenue CY | 30151906 | ProgramServiceRevenueCY |
| Investment Income Prior Year | 2104087 | InvestmentIncomePriorYear |
| Investment Income Current Year | 4610512 | InvestmentIncomeCurrentYear |
| Other Revenue Prior Year | 210483 | OtherRevenuePriorYear |
| Other Revenue Current Year | 171672 | OtherRevenueCurrentYear |
| Total Revenue Prior Year | 29087734 | TotalRevenuePriorYear |
| Total Revenue Current Year | 37433956 | TotalRevenueCurrentYear |
| Grants And Similar Amnts Prior Year | 8000 | GrantsAndSimilarAmntsPriorYear |
| Grants And Similar Amnts CY | 7000 | GrantsAndSimilarAmntsCY |
| Benefits Paid To Members Prior Year | 0 | BenefitsPaidToMembersPriorYear |
| Benefits Paid To Members CY | 0 | BenefitsPaidToMembersCY |
| Salaries Etc Prior Year | 8566967 | SalariesEtcPriorYear |
| Salaries Etc Current Year | 9964731 | SalariesEtcCurrentYear |
| Total Prof Fundrsng Exp Prior Year | 0 | TotalProfFundrsngExpPriorYear |
| Total Prof Fundrsng Exp CY | 0 | TotalProfFundrsngExpCY |
| Total Fundrsng Exp Current Year | 0 | TotalFundrsngExpCurrentYear |
| Other Expense Prior Year | 18067713 | OtherExpensePriorYear |
| Other Expenses Current Year | 23167077 | OtherExpensesCurrentYear |
| Total Expenses Prior Year | 26642680 | TotalExpensesPriorYear |
| Total Expenses Current Year | 33138808 | TotalExpensesCurrentYear |
| Revenues Less Expenses Prior Year | 2445054 | RevenuesLessExpensesPriorYear |
| Revenues Less Expenses CY | 4295148 | RevenuesLessExpensesCY |
| Total Assets BOY | 94335894 | TotalAssetsBOY |
| Total Assets EOY | 104626458 | TotalAssetsEOY |
| Total Liabilities BOY | 25599553 | TotalLiabilitiesBOY |
| Total Liabilities EOY | 28924206 | TotalLiabilitiesEOY |
| Net Assets Or Fund Balances BOY | 68736341 | NetAssetsOrFundBalancesBOY |
| Net Assets Or Fund Balances EOY | 75702252 | NetAssetsOrFundBalancesEOY |
| Mission Description | SEE SCHEDULE O | MissionDescription |
| Significant New Program Services | 0 | SignificantNewProgramServices |
| Significant Change | 0 | SignificantChange |
| Description | SEE SCHEDULE O | Description |
| Described In501 C3 | 0 | DescribedIn501C3 |
| Schedule B Required | 0 | ScheduleBRequired |
| Political Activities | 1 | PoliticalActivities |
| Subject To Proxy Tax | 1 | SubjectToProxyTax |
| Donor Advised Funds | 0 | DonorAdvisedFunds |
| Conservation Easements | 0 | ConservationEasements |
| Collections Of Art | 0 | CollectionsOfArt |
| Credit Counseling | 0 | CreditCounseling |
| Term Or Permanent Endowments | 0 | TermOrPermanentEndowments |
| Report Land Bldg Equip | 1 | ReportLandBldgEquip |
| Report Invest Oth Securities | 0 | ReportInvestOthSecurities |
| Report Prog Rel Invest | 0 | ReportProgRelInvest |
| Report Other Assets | 0 | ReportOtherAssets |
| Report Other Liabilities | 1 | ReportOtherLiabilities |
| Report Fin48 Footnote | 1 | ReportFin48Footnote |
| Independent Audit Financial Stmt | 0 | IndependentAuditFinancialStmt |
| Consolidated Audit Financial Stmt | 1 | ConsolidatedAuditFinancialStmt |
| School | 0 | School |
| Foreign Office | 0 | ForeignOffice |
| Foreign Activities | 1 | ForeignActivities |
| More Than5000 K To Organizations | 0 | MoreThan5000KToOrganizations |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividuals |
| Professional Fundraising | 0 | ProfessionalFundraising |
| Fundraising Activities | 0 | FundraisingActivities |
| Gaming | 0 | Gaming |
| Hospital | 0 | Hospital |
| Grants To Organizations | 1 | GrantsToOrganizations |
| Grants To Individuals | 0 | GrantsToIndividuals |
| Schedule J Required | 1 | ScheduleJRequired |
| Tax Exempt Bonds | 0 | TaxExemptBonds |
| Loan To Officer Or DQP | 0 | LoanToOfficerOrDQP |
| Grant To Related Person | 0 | GrantToRelatedPerson |
| Bsnss Rltnshp With Organization | 0 | BsnssRltnshpWithOrganization |
| Bsnss Rltnshp Thru Family Member | 0 | BsnssRltnshpThruFamilyMember |
| Officer Entity With Bsnss Rltnshp | 0 | OfficerEntityWithBsnssRltnshp |
| Deductible Non Cash Contributions | 0 | DeductibleNonCashContributions |
| Deductible Contributions Of Art | 0 | DeductibleContributionsOfArt |
| Terminated | 0 | Terminated |
| Partial Liquidation | 0 | PartialLiquidation |
| Disregarded Entity | 0 | DisregardedEntity |
| Related Entity | 1 | RelatedEntity |
| Related Org Controlled Entity | 1 | RelatedOrgControlledEntity |
| Transaction Related Entity | 1 | TransactionRelatedEntity |
| Activities Conducted Partnership | 0 | ActivitiesConductedPartnership |
| Schedule O Required | 1 | ScheduleORequired |
| Number Forms Transmitted With1096 | 135 | NumberFormsTransmittedWith1096 |
| Number W2 G Included | 0 | NumberW2GIncluded |
| Compliance With Backup Witholding | 1 | ComplianceWithBackupWitholding |
| Number Of Employees | 126 | NumberOfEmployees |
| Employment Tax Returns Filed | 1 | EmploymentTaxReturnsFiled |
| Unrelated Business Income | 1 | UnrelatedBusinessIncome |
| Form990-T Filed | 1 | Form990-TFiled |
| Foreign Financial Account | 1 | ForeignFinancialAccount |
| Name Of Foreign Country | SZ | NameOfForeignCountry |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTrans |
| Taxable Party Notification | 0 | TaxablePartyNotification |
| Non Deductible Contributions | 0 | NonDeductibleContributions |
| Indoor Tanning Services | 0 | IndoorTanningServices |
| Info In Schedule O Part VI | X | InfoInScheduleOPartVI |
| Nbr Voting Governing Body Members | 19 | NbrVotingGoverningBodyMembers |
| Number Independent Voting Members | 19 | NumberIndependentVotingMembers |
| Family Or Business Relationship | 0 | FamilyOrBusinessRelationship |
| Delegation Of Management Duties | 0 | DelegationOfManagementDuties |
| Changes To Organizing Docs | 0 | ChangesToOrganizingDocs |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuse |
| Members Or Stockholders | 1 | MembersOrStockholders |
| Election Of Board Members | 1 | ElectionOfBoardMembers |
| Decisions Subject To Approval | 1 | DecisionsSubjectToApproval |
| Minutes Of Governing Body | 1 | MinutesOfGoverningBody |
| Minutes Of Committees | 1 | MinutesOfCommittees |
| Officer Mailing Address | 0 | OfficerMailingAddress |
| Local Chapters | 0 | LocalChapters |
| Form990 Provided To Governing Body | 0 | Form990ProvidedToGoverningBody |
| Conflict Of Interest Policy | 1 | ConflictOfInterestPolicy |
| Annual Disclosure Covered Persons | 1 | AnnualDisclosureCoveredPersons |
| Regular Monitoring Enforcement | 1 | RegularMonitoringEnforcement |
| Whistleblower Policy | 1 | WhistleblowerPolicy |
| Document Retention Policy | 1 | DocumentRetentionPolicy |
| Compensation Process CEO | 1 | CompensationProcessCEO |
| Compensation Process Other | 1 | CompensationProcessOther |
| Investment In Joint Venture | 1 | InvestmentInJointVenture |
| Written Policy Or Procedure | 1 | WrittenPolicyOrProcedure |
| States Where Copy Of Return Is Filed | CA | StatesWhereCopyOfReturnIsFiled |
| Upon Request | X | UponRequest |
The Books Are In Care Of TheBooksAreInCareOf
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Person | GEORGE T AFREMOW | NamePerson |
| Telephone Number | 9099786709 | TelephoneNumber |
Address US AddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO BOX 4910 | AddressLine1 |
| City | DIAMOND BAR | City |
| State | CA | State |
| ZIP Code | 917650910 | ZIPCode |
Form990 Part VII Section A Form990PartVIISectionA (35 entries)
| TitleTitle | Average Hours Per WeekAverageHoursPerWeek | Average Hours Per Week RelatedAverageHoursPerWeekRelated | Individual Trustee Or DirectorIndividualTrusteeOrDirector | OfficerOfficer | Reportable Comp From OrganizationReportableCompFromOrganization | Reportable Comp From Related OrgsReportableCompFromRelatedOrgs | Other CompensationOtherCompensation | Highest Compensated EmployeeHighestCompensatedEmployee | FormerFormer |
|---|---|---|---|---|---|---|---|---|---|
| SCOOTER BROTHERS | |||||||||
| CHAIRMAN | 3.00 | 1.00 | X | X | 0 | 0 | 0 | ||
| JEFF BATES | |||||||||
| BOARD MEMBER | 3.00 | 1.00 | X | 0 | 0 | 0 | |||
| VAN WOODELL | |||||||||
| BOARD MEMBER | 3.00 | 0.00 | X | 0 | 0 | 0 | |||
| JOEL AYRES | |||||||||
| BOARD MEMBER | 3.00 | 0.00 | X | 0 | 0 | 0 | |||
| JIM BINGHAM | |||||||||
| BOARD MEMBER | 3.00 | 0.00 | X | 0 | 0 | 0 | |||
| LUANNE BROWN | |||||||||
| BOARD MEMBER | 3.00 | 0.00 | X | 0 | 0 | 0 | |||
| DONNIE EATHERLY | |||||||||
| BOARD MEMBER | 3.00 | 1.00 | X | 0 | 0 | 0 | |||
| JOHN HOTCHKIS | |||||||||
| BOARD MEMBER | 3.00 | 0.00 | X | 0 | 0 | 0 | |||
| MYLES KOVACS | |||||||||
| BOARD MEMBER | 3.00 | 0.00 | X | 0 | 0 | 0 | |||
| MIKE SPAGNOLA | |||||||||
| BOARD MEMBER | 3.00 | 0.00 | X | 0 | 0 | 0 | |||
| JEEP WORTHAN | |||||||||
| BOARD MEMBER | 3.00 | 0.00 | X | 0 | 0 | 0 | |||
| NATE SHELTON | |||||||||
| CHAIRMAN-ELECT | 3.00 | 1.00 | X | X | 0 | 0 | 0 | ||
| GREG ADLER | |||||||||
| BOARD MEMBER | 3.00 | 1.00 | X | 0 | 0 | 0 | |||
| JIM CHICK | |||||||||
| BOARD MEMBER | 3.00 | 0.00 | X | 0 | 0 | 0 | |||
| TIM MARTIN | |||||||||
| BOARD MEMBER | 3.00 | 1.00 | X | 0 | 0 | 0 | |||
| JR MOORE | |||||||||
| BOARD MEMBER | 3.00 | 1.00 | X | 0 | 0 | 0 | |||
| STEVE WOLCOTT | |||||||||
| BOARD MEMBER | 3.00 | 0.00 | X | 0 | 0 | 0 | |||
| NICK GRAMELSPACHER | |||||||||
| BOARD MEMBER | 3.00 | 0.00 | X | 0 | 0 | 0 | |||
| RUSSELL STEPHENS | |||||||||
| BOARD MEMBER | 3.00 | 0.00 | X | 0 | 0 | 0 | |||
| RONALD FUNFAR | |||||||||
| BOARD MEMBER - CYPT | 3.00 | 0.00 | X | 0 | 0 | 0 | |||
| BOB MOORE | |||||||||
| BOARD MEMBER - CYPT | 3.00 | 1.00 | X | 0 | 0 | 0 | |||
| JOHN IANNOTTE | |||||||||
| BOARD MEMBER - CYPT | 3.00 | 0.00 | X | 0 | 0 | 0 | |||
| ADRIAN MURRAY | |||||||||
| BOARD MEMBER - CYPT | 3.00 | 1.00 | X | 0 | 0 | 0 | |||
| ED ORZETTI | |||||||||
| BOARD MEMBER - CYPT | 3.00 | 0.00 | X | 0 | 0 | 0 | |||
| CHRIS THOMSON | |||||||||
| BOARD MEMBER - CYPT | 3.00 | 0.00 | X | 0 | 0 | 0 | |||
| TIM WATTS | |||||||||
| BOARD MEMBER - CYPT | 3.00 | 0.00 | X | 0 | 0 | 0 | |||
| CHRISTOPHER J KERSTING | |||||||||
| PRESIDENT/CEO | 40.00 | 3.00 | X | 617896 | 0 | 50618 | |||
| GEORGE AFREMOW | |||||||||
| VP & CFO | 40.00 | 0.00 | X | 276347 | 0 | 24427 | |||
| DAN GRESHAM | |||||||||
| SECRETARY/TREASURER | 3.00 | 2.00 | X | 0 | 0 | 0 | |||
| WILLIAM MILLER | |||||||||
| SENIOR VP OPERATIONS | 40.00 | 0.00 | 359699 | 0 | 47678 | X | |||
| PETER MACGILLIVRAY | |||||||||
| VP COMMUNICATIONS & EVENTS | 40.00 | 0.00 | 246938 | 0 | 16485 | X | |||
| JOHN WARANIAK | |||||||||
| VP VEHICLE TECHNOLOGY | 40.00 | 0.00 | 207662 | 0 | 39365 | X | |||
| STEVE MCDONALD | |||||||||
| VP GOVERNMENT AFFAIRS | 40.00 | 0.00 | 215600 | 0 | 22648 | X | |||
| ALISE MILLER | |||||||||
| VP IT | 40.00 | 0.00 | 191963 | 0 | 20650 | X | |||
| LINDA CZARKOWSKI | |||||||||
| VP, ADMINISTRATION | 40.00 | 0.00 | 136801 | 0 | 35527 | X | |||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | 2252906 | TotalReportableCompFromOrg |
| Total Reportable Comp Frm Rltd Orgs | 0 | TotalReportableCompFrmRltdOrgs |
| Total Other Compensation | 257398 | TotalOtherCompensation |
| Number Individuals GT100 K | 23 | NumberIndividualsGT100K |
| Formers Listed | 1 | FormersListed |
| Total Comp GT150 K | 1 | TotalCompGT150K |
| Compensation From Other Sources | 0 | CompensationFromOtherSources |
Contractor Compensation ContractorCompensation (5 entries)
| Address Line1AddressOfContractor/AddressUS/AddressLine1 | CityAddressOfContractor/AddressUS/City | StateAddressOfContractor/AddressUS/State | ZIP CodeAddressOfContractor/AddressUS/ZIPCode | Description Of ServicesDescriptionOfServices | CompensationCompensation |
|---|---|---|---|---|---|
| CONVEXX | |||||
| 6865 S EASTERN AVE | LAS VEGAS | NV | 89119 | SHOW MANAGEMENT | 1627435 |
| MOTOR MEDIA INC | |||||
| 2841 SANBORN AVE 1 | LA CRESCENTA | CA | 91214 | SALES SERVICES | 388572 |
| GRANT THORNTON LLP | |||||
| 1000 WILSHIRE BLVD SUITE 300 | LOS ANGELES | CA | 90017 | ACCOUNTING SERVICES | 226688 |
| COMPUTER CORNER OF LA MIRADA | |||||
| 14742 BEACH BLVD 243 | LA MIRADA | CA | 90638 | IT SUPPORT SERVICES | 219201 |
| PRODUCTION RESOURCE GROUP LLC | |||||
| 1053 WILLINGHAM DRIVE | ATLANTA | GA | 30344 | A/V SERVICES | 190000 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Number Of Contractors GT100 K | 9 | NumberOfContractorsGT100K |
| Membership Dues | 2454761 | MembershipDues |
| All Other Contributions | 45105 | AllOtherContributions |
| Total Contributions | 2499866 | TotalContributions |
Program Service Revenue ProgramServiceRevenue (3 entries)
| DescriptionDescription | Business CodeBusinessCode | Total Revenue ColumnTotalRevenueColumn | ExclusionExclusionAmount | Related Or Exempt Function IncomeRelatedOrExemptFunctionIncome |
|---|---|---|---|---|
| CONVENTION & TRADE SHOW | 441100 | 29864268 | $29,864,268 | |
| COUNCIL ACTIVITIES | 900099 | 203860 | 203860 | |
| MEMBERSHIP PROGRAMS | 900099 | 83778 | 83778 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | 30151906 | TotalProgramServiceRevenue |
Investment Income InvestmentIncome
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 2350385 | TotalRevenueColumn |
| Unrelated Business Revenue | 5565 | UnrelatedBusinessRevenue |
| Exclusion | $2,344,820 | ExclusionAmount |
Gross Rents GrossRents
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | 94187 | Real |
Less Rental Expenses LessRentalExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | 54725 | Real |
Rental Income Or Loss RentalIncomeOrLoss
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | 39462 | Real |
Net Rental Income Or Loss NetRentalIncomeOrLoss
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 39462 | TotalRevenueColumn |
| Exclusion | $39,462 | ExclusionAmount |
Gross Amount Sales Assets GrossAmountSalesAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | 42394217 | Securities |
Less Cost Oth Basis Sales Expenses LessCostOthBasisSalesExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | 40134090 | Securities |
Gain Or Loss GainOrLoss
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | 2260127 | Securities |
Net Gain Or Loss Investments NetGainOrLossInvestments
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 2260127 | TotalRevenueColumn |
| Exclusion | $2,260,127 | ExclusionAmount |
Other Revenue Misc OtherRevenueMisc (2 entries)
| DescriptionDescription | Business CodeBusinessCode | Total Revenue ColumnTotalRevenueColumn | ExclusionExclusionAmount |
|---|---|---|---|
| MISC. REVENUE | 900099 | 127327 | $127,327 |
| CORPORATE INCOME | 900099 | 4883 | $4,883 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Other Revenue | 132210 | TotalOtherRevenue |
Total Revenue TotalRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 37433956 | TotalRevenueColumn |
| Related Or Exempt Function Income | 287638 | RelatedOrExemptFunctionIncome |
| Unrelated Business Revenue | 5565 | UnrelatedBusinessRevenue |
| Exclusion | $34,640,887 | ExclusionAmount |
Grants To Domestic Orgs GrantsToDomesticOrgs
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 7000 | Total |
Comp Current Officers Directors CompCurrentOfficersDirectors
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 894243 | Total |
Other Salaries And Wages OtherSalariesAndWages
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 6841485 | Total |
Pension Plan Contributions PensionPlanContributions
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 532614 | Total |
Other Employee Benefits OtherEmployeeBenefits
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 1116056 | Total |
Payroll Taxes PayrollTaxes
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 580333 | Total |
Fees For Services Legal FeesForServicesLegal
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 367803 | Total |
Fees For Services Accounting FeesForServicesAccounting
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 193077 | Total |
Fees For Services Lobbying FeesForServicesLobbying
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 416209 | Total |
Fees For Services Invst Mgmnt Fees FeesForServicesInvstMgmntFees
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 396153 | Total |
Fees For Services Other FeesForServicesOther
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 414323 | Total |
Advertising Advertising
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 193865 | Total |
Office Expenses OfficeExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 444691 | Total |
Information Technology InformationTechnology
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 232967 | Total |
Occupancy Occupancy
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 346277 | Total |
Travel Travel
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 463756 | Total |
Conferences Meetings ConferencesMeetings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 1344338 | Total |
Interest Interest
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 195115 | Total |
Depreciation Depletion DepreciationDepletion
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 1002113 | Total |
Insurance Insurance
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 256177 | Total |
Other Expenses OtherExpenses (4 entries)
| DescriptionDescription | TotalTotal |
|---|---|
| TRADE SHOWS EXPENSE | 10906831 |
| LOSS ON IMPAIRMENT | 3805447 |
| MEMBERSHIP ACTIVITIES | 345992 |
| MAINTENANCE EXPENSE | 285438 |
All Other Expenses AllOtherExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 1556505 | Total |
Total Functional Expenses TotalFunctionalExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 33138808 | Total |
Cash Non Interest Bearing CashNonInterestBearing
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 4260113 | BOY |
| EOY | 7702728 | EOY |
Accounts Receivable AccountsReceivable
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 3979049 | BOY |
| EOY | 5158633 | EOY |
Other Notes Loans Receivable Net OtherNotesLoansReceivableNet
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 1338083 | BOY |
| EOY | 681032 | EOY |
Prepaid Expenses Deferred Charges PrepaidExpensesDeferredCharges
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 2063490 | BOY |
| EOY | 2008518 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Buildings Equipment Basis | 12690294 | LandBuildingsEquipmentBasis |
| Land Bldg Equipment Accum Deprec | 7008955 | LandBldgEquipmentAccumDeprec |
Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 5687685 | BOY |
| EOY | 5681339 | EOY |
Investments Pub Traded Securities InvestmentsPubTradedSecurities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 67127687 | BOY |
| EOY | 73552931 | EOY |
Investments Program Related InvestmentsProgramRelated
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 1000 | BOY |
| EOY | 1000 | EOY |
Intangible Assets IntangibleAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 9878787 | BOY |
| EOY | 9840277 | EOY |
Total Assets TotalAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 94335894 | BOY |
| EOY | 104626458 | EOY |
Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 995575 | BOY |
| EOY | 1407068 | EOY |
Grants Payable GrantsPayable
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 0 | BOY |
| EOY | 0 | EOY |
Deferred Revenue DeferredRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 16204935 | BOY |
| EOY | 22742951 | EOY |
Unsecured Notes Loans Payable UnsecuredNotesLoansPayable
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 6000000 | BOY |
| EOY | 6000000 | EOY |
Other Liabilities OtherLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 2399043 | BOY |
| EOY | -1225813 | EOY |
Total Liabilities TotalLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 25599553 | BOY |
| EOY | 28924206 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Follow SFAS117 | X | FollowSFAS117 |
Unrestricted Net Assets UnrestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 68736341 | BOY |
| EOY | 75702252 | EOY |
Total Net Assets Fund Balances TotalNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 68736341 | BOY |
| EOY | 75702252 | EOY |
Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 94335894 | BOY |
| EOY | 104626458 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | X | InfoInScheduleOPartXI |
| Reconcilation Revenue Expenses | 4295148 | ReconcilationRevenueExpenses |
| Reconciliation Unrealized Invest | 2545711 | ReconciliationUnrealizedInvest |
| Reconcilation Other Changes | 125052 | ReconcilationOtherChanges |
| Method Of Accounting Accrual | X | MethodOfAccountingAccrual |
| Accountant Compile Or Review | 0 | AccountantCompileOrReview |
| FS Audited | 1 | FSAudited |
FS Audited Basis FSAuditedBasis
| Field | Value | IRS element (for citing) |
|---|---|---|
| Financial Statement Consolidated | X | FinancialStatementConsolidated |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | 1 | AuditCommittee |
| Federal Grant Audit Required | 0 | FederalGrantAuditRequired |
Schedule C IRS990ScheduleC
| Field | Value | IRS element (for citing) |
|---|---|---|
| Political Expenditures | 0 | PoliticalExpenditures |
| Volunteer Hours | 0 | VolunteerHours |
| Amt Of4955 Tax | 0 | AmtOf4955Tax |
| Amt Of4955 Tax On Managers | 0 | AmtOf4955TaxOnManagers |
| Amt Expended For527 Activities | 0 | AmtExpendedFor527Activities |
| Amt Of Internal Funds Contributed | 0 | AmtOfInternalFundsContributed |
Sec527 Pol Orgs Sec527PolOrgs (2 entries)
| Address Line1AddressUS/AddressLine1 | CityAddressUS/City | StateAddressUS/State | ZIP CodeAddressUS/ZIPCode | EINEIN | Amt Pd From Internal FundsAmtPdFromInternalFunds | Amt Of Contribs Recd DeliveredAmtOfContribsRecdDelivered |
|---|---|---|---|---|---|---|
| SEMA CA POLITICAL ACTION COMMITTEE | ||||||
| 1575 S VALLEY VISTA DR | DIAMOND BAR | CA | 91765 | 952544340 | 0 | 690 |
| SEMA FED POLITICAL ACTION COMMITTEE | ||||||
| 1575 S VALLEY VISTA DR | DIAMOND BAR | CA | 91765 | 952544340 | 0 | 44415 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Substantially All Dues Nondeduct | 0 | SubstantiallyAllDuesNondeduct |
| Only In House Lobbying | 0 | OnlyInHouseLobbying |
| Agree To Carryover Prior Year | 0 | AgreeToCarryoverPriorYear |
| Dues Assessments | 2454761 | DuesAssessments |
| Non Ded Lobby Political Current | 416209 | NonDedLobbyPoliticalCurrent |
| Non Ded Lobby Political Total | 416209 | NonDedLobbyPoliticalTotal |
| Aggr Amt Reported In Dues Notices | 540047 | AggrAmtReportedInDuesNotices |
| Taxable | -$123,838 | TaxableAmount |
Form990 Schedule C Part IV Form990ScheduleCPartIV
| Field | Value | IRS element (for citing) |
|---|---|---|
| Identifier | ORGANIZATIONS DIRECT AND INDIRECT POLITICAL CAMPAIGN ACTIVITIES: | Identifier |
| Return Reference | PART I-A, LINE 1: | ReturnReference |
| Explanation | SPECIALTY EQUIPMENT MARKET ASSOCIATION FEDERAL POLITICAL ACTION COMMITTEE: THE DC OFFICE LOBBIES IN ALL 50 STATES, US CONGRESS AND WITH ADMINISTRATIVE REGULATORY AGENCIES. LOBBYING ACTIVITY INCLUDES WRITING LETTERS, ENGAGING GRASS-ROOTS PARTICIPATING COALITIONS, AND FACE-TO-FACE MEETINGS WITH LEGISLATORS AND REGULATORS. THE DC OFFICE MONITORS LEGISLATION AT BOTH FEDERAL AND STATE LEVELS. THE COMMITTEE MAY CONTRIBUTE TO CAMPAIGN FUNDS TO SUPPORT INDIVIDUAL CANDIDATES WHO ARE SUPPORTIVE OF THE SPECIALTY AUTOMOTIVE AFTERMARKET INDUSTRY. | Explanation |
Schedule D IRS990ScheduleD
Land Land
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 1647035 | OtherCostOrOtherBasis |
| Book Value | 1647035 | BookValue |
Buildings Buildings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 5796563 | OtherCostOrOtherBasis |
| Depreciation | 2462718 | Depreciation |
| Book Value | 3333845 | BookValue |
Equipment Equipment
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 2658873 | OtherCostOrOtherBasis |
| Depreciation | 2209474 | Depreciation |
| Book Value | 449399 | BookValue |
Other Land Buildings OtherLandBuildings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 2587823 | OtherCostOrOtherBasis |
| Depreciation | 2336763 | Depreciation |
| Book Value | 251060 | BookValue |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Book Value Land Buildings | 5681339 | TotalOfBookValueLandBuildings |
Other Liabilities OtherLiabilities (3 entries)
| DescriptionDescription | AmountAmount |
|---|---|
| ACCRUED EXPENSES | $1,327,274 |
| INTERCOMPANY PAYABLE | -$3,799,668 |
| DUE TO RELATED PARTY | $1,246,581 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Amounts | -1225813 | TotalOfAmounts |
| Footnote In Part XIII | X | FootnoteInPartXIII |
Form990 Schedule D Part XIII Form990ScheduleDPartXIII
| Field | Value | IRS element (for citing) |
|---|---|---|
| Identifier | DESCRIPTION OF UNCERTAIN TAX POSITIONS UNDER FIN 48: | Identifier |
| Return Reference | PART X, LINE 2: | ReturnReference |
| Explanation | EFFECTIVE JULY 1, 2009, THE ASSOCIATION ADOPTED THE PROVISIONS OF ASC TOPIC 740, INCOME TAXES, AS IT RELATES TO ACCOUNTING FOR UNCERTAINTIES IN INCOME TAXES. THIS GUIDANCE PRESCRIBES A RECOGNITION THRESHOLD AND A MEASUREMENT ATTRIBUTE FOR THE FINANCIAL STATEMENT RECOGNITION AND MEASUREMENT OF TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN. IT ALSO PROVIDES GUIDANCE ON DE-RECOGNITION, CLASSIFICATION, INTEREST AND PENALTIES, DISCLOSURES AND TRANSITION ON UNCERTAIN TAX POSITIONS. FOR THESE TAX BENEFITS TO BE RECOGNIZED, A TAX POSITION MUST BE MORE-LIKELY THAN-NOT TO BE SUSTAINED. UPON THE EXAMINATION BY TAXING AUTHORITIES DIFFERENCES BETWEEN THE AMOUNTS REPORTED AS A RESULT OF ADOPTION WERE ACCOUNTED FOR AS A CUMULATIVE EFFECT ADJUSTMENT RECORDED TO NET ASSETS AS OF JULY 1, 2009. THE OPEN TAX YEARS ARE GENERALLY THE THREE PRIOR TAX YEARS ENDED JUNE 30, 2010 THROUGH JUNE 30, 2012 PLUS THE CURRENT TAX YEAR ENDED JUNE 30, 2013. FOR THE FEDERAL, THE PRIOR FOUR TAX YEARS ENDED JUNE 30, 2009 THROUGH JUNE 30, 2012 PLUS THE CURRENT TAX YEAR ENDED JUNE 30, 2013. FOR THE CALIFORNIA TAX JURISDICTIONS, THERE WERE NO UNCERTAIN TAX POSITIONS IDENTIFIED AS OF JUNE 30, 2012 OR JUNE 30, 2013 AND NO CHANGE IS ANTICIPATED IN THE 12 MONTHS FOLLOWING JUNE 30, 2013. | Explanation |
Schedule F IRS990ScheduleF
Accts Actvs Out US Table AcctsActvsOutUSTable (5 entries)
| RegionRegion | Type Of Activities ConductedTypeOfActivitiesConducted | Specific Services ProvidedSpecificServicesProvided | Total ExpendituresTotalExpenditures |
|---|---|---|---|
| MIDDLE EAST AND NORTH AFRICA | PROGRAM SERVICES | TRADE SHOWS | 158966 |
| EAST ASIA AND THE PACIFIC | PROGRAM SERVICES | TRADE SHOWS | 168166 |
| SOUTH AMERICA | PROGRAM SERVICES | TRADE SHOWS | 5562 |
| EUROPE | PROGRAM SERVICES | TRADE SHOWS | 28448 |
| CENTRAL AMERICA/CARIBBEAN | INVESTMENTS | 1521562 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Subtotal Number Of Offices | 0 | SubtotalNumberOfOffices |
| Subtotal Number Of Employees | 0 | SubtotalNumberOfEmployees |
| Cont Number Of Offices | 0 | ContNumberOfOffices |
| Cont Number Of Employees | 0 | ContNumberOfEmployees |
| Total Number Of Offices | 0 | TotalNumberOfOffices |
| Total Number Of Employees | 0 | TotalNumberOfEmployees |
| Subtotal Amount Spent | 1882704 | SubtotalAmountSpent |
| Cont Amount Spent | 0 | ContAmountSpent |
| Total Amount Spent | 1882704 | TotalAmountSpent |
| Transfer To Foreign Corp | 0 | TransferToForeignCorp |
| Interest In Foreign Trust | 0 | InterestInForeignTrust |
| Own Foreign Corp | 0 | OwnForeignCorp |
| Passive Foreign Invest Co | 0 | PassiveForeignInvestCo |
| Foreign Partnership | 1 | ForeignPartnership |
| Boycott Countries | 1 | BoycottCountries |
Schedule I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Records Maintained | 1 | RecordsMaintained |
Form990 Schedule I Part IV Form990ScheduleIPartIV
| Field | Value | IRS element (for citing) |
|---|---|---|
| Identifier | PROCEDURE FOR MONITORING GRANTS IN THE U.S.: | Identifier |
| Return Reference | PART I, LINE 2: | ReturnReference |
| Explanation | SCHEDULE I, PART I, LINE 2: SEMA PROVIDES GRANTS TO US COMPANIES WHO ATTEND THEIR TRADE SHOWS IN A FOREIGN COUNTRY. THE MONEY IS USED TO PARTIALLY REIMBURSE THEM FOR TRADE SHOW FEES. NO ONE RECIPIENT RECEIVED MORE THAN $5,000 IN GRANTS, THEREFORE SCHEDULE I, PART II IS BLANK. | Explanation |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Travel For Companions | X | TravelForCompanions |
| Discretionary Spending Account | X | DiscretionarySpendingAccount |
| Written Policy Re T And E Expenses | 1 | WrittenPolicyReTAndEExpenses |
| Substantiation Required | 1 | SubstantiationRequired |
| Compensation Committee | X | CompensationCommittee |
| Independent Consultant | X | IndependentConsultant |
| Written Employment Contract | X | WrittenEmploymentContract |
| Compensation Survey | X | CompensationSurvey |
| Board Or Committee Approval | X | BoardOrCommitteeApproval |
| Severance Payment | 0 | SeverancePayment |
| Supplemental Nonqual Retire Plan | 1 | SupplementalNonqualRetirePlan |
| Equity Based Comp Arrangement | 0 | EquityBasedCompArrangement |
Form990 Schedule J Part II Form990ScheduleJPartII (8 entries)
| TitleTitle | Base Compensation Filing OrgBaseCompensationFilingOrg | Comp Based On Related OrgsCompBasedOnRelatedOrgs | Bonus Filing OrgBonusFilingOrg | Bonus Related OrgsBonusRelatedOrgs | Other Compensation Filing OrgOtherCompensationFilingOrg | Other Compensation Related OrgsOtherCompensationRelatedOrgs | Deferred Comp Filing OrgDeferredCompFilingOrg | Deferred Comp Related OrgsDeferredCompRelatedOrgs | Nontaxable Benefits Filing OrgNontaxableBenefitsFilingOrg | Nontaxable Benefits Related OrgsNontaxableBenefitsRelatedOrgs | Total Compensation Filing OrgTotalCompensationFilingOrg | Total Compensation Related OrgsTotalCompensationRelatedOrgs | Comp Report Prior990 Filing OrgCompReportPrior990FilingOrg | Comp Report Prior990 Related OrgsCompReportPrior990RelatedOrgs |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| CHRISTOPHER J KERSTING | ||||||||||||||
| PRESIDENT/CEO | 431470 | 0 | 153759 | 0 | 32667 | 0 | 22750 | 0 | 27868 | 0 | 668514 | 0 | 50000 | 0 |
| GEORGE AFREMOW | ||||||||||||||
| VP & CFO | 230958 | 0 | 38241 | 0 | 7148 | 0 | 5411 | 0 | 19016 | 0 | 300774 | 0 | 0 | 0 |
| WILLIAM MILLER | ||||||||||||||
| SENIOR VP OPERATIONS | 290699 | 0 | 45112 | 0 | 23888 | 0 | 19750 | 0 | 27928 | 0 | 407377 | 0 | 0 | 0 |
| PETER MACGILLIVRAY | ||||||||||||||
| VP COMMUNICATIONS & EVENTS | 207646 | 0 | 32397 | 0 | 6895 | 0 | 16485 | 0 | 0 | 0 | 263423 | 0 | 0 | 0 |
| JOHN WARANIAK | ||||||||||||||
| VP VEHICLE TECHNOLOGY | 172445 | 0 | 27912 | 0 | 7305 | 0 | 14487 | 0 | 24878 | 0 | 247027 | 0 | 0 | 0 |
| STEVE MCDONALD | ||||||||||||||
| VP GOVERNMENT AFFAIRS | 179943 | 0 | 28664 | 0 | 6993 | 0 | 14730 | 0 | 7918 | 0 | 238248 | 0 | 0 | 0 |
| ALISE MILLER | ||||||||||||||
| VP IT | 159786 | 0 | 25350 | 0 | 6827 | 0 | 10146 | 0 | 10504 | 0 | 212613 | 0 | 0 | 0 |
| LINDA CZARKOWSKI | ||||||||||||||
| VP, ADMINISTRATION | 117425 | 0 | 12350 | 0 | 7026 | 0 | 11663 | 0 | 23864 | 0 | 172328 | 0 | 0 | 0 |
Form990 Schedule J Part III Form990ScheduleJPartIII (3 entries)
| Return ReferenceReturnReference | ExplanationExplanation | IdentifierIdentifier |
|---|---|---|
| PART I, LINE 1A | TRAVEL FOR COMPANIONS - WHEN ACCOMPANIED BY HIS SPOUSE THE PRESIDENT/CEO WILL BE REIMBURSED FOR REASONABLE AND NECESSARY BUSINESS EXPENSES INCURRED. DISCRETIONARY SPENDING ACCOUNT - THE FOLLOWING INDIVIDUALS RECEIVED AN AUTO ALLOWANCE WHICH IS REPORTED AS TAXABLE INCOME ON THEIR W-2, CHRISTOPHER J. KERSTING- $10,200, WILLIAM MILLER-$6,600, PETER MACGILLIVRAY- $6,600, JOHN WARANIAK- $6,600, GEORGE AFREMOW- $6,600, STEVE MCDONALD- $6,600, ALISE MILLER- $6,600. | |
| PART I, LINE 4B | SEVERANCE ARRANGEMENTS - THE PRESIDENT/CEO OF SEMA HAS A SEVERANCE ARRANGEMENT AS PART OF HIS EMPLOYMENT AGREEMENT WHICH PROVIDES FOR A PAYMENT OF 2 YEARS OF COMPENSATION PAYABLE UPON TERMINATION. SUPPLEMENTAL NON-QUALIFIED RETIREMENT PLAN - CHRISTOPHER J. KERSTING- $3,000 | |
| PART III | 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, COLUMN B(II) AS THEY WERE ALSO REPORTABLE IN THE CURRENT YEAR FORM W-2. 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. | SUPPLEMENTAL INFORMATION |
Schedule O IRS990ScheduleO
General Explanation GeneralExplanation (11 entries)
| IdentifierIdentifier | Return ReferenceReturnReference | ExplanationExplanation |
|---|---|---|
| ORGANIZATION'S MISSION AND PROGRAM SERVICE ACCOMPLISHMENTS | FORM 990, PART III, LINE 1 AND 4, | FOR OVER 50 YEARS, THE SPECIALTY EQUIPMENT MARKET ASSOCIATION HAS SERVED AS THE SOLE GUIDING FORCE BEHIND THE EXTRAORDINARY GROWTH AND SUCCESS OF THE SPECIALTY AUTOMOTIVE AFTERMARKET INDUSTRY - A UNIQUE INDUSTRY DEDICATED TO THE ENHANCED PERFORMANCE, APPEARANCE AND HANDLING OF THE 20TH CENTURY'S GREATEST INNOVATION OF THE AUTOMOBILE. DURING THOSE YEARS, SEMA HAS MATURED FROM AN UPSTART COALITION OF INNOVATIVE ENTREPRENEURS TO AN ESTABLISHED BUSINESS FORCE WHOSE IMPACT IS FELT BY EVERY SEGMENT OF THE MARKETPLACE AS WELL AS THE LEGISLATIVE BODIES WHICH GOVERN IT. WHETHER IT HAS BEEN THROUGH PROVIDING OUR MEMBERS WITH AN UNRIVALED FORUM TO BUY, SELL AND MARKET PRODUCTS AND SERVICES WHICH HAVE DRIVEN THIS INDUSTRY - THE SEMA SHOW, LEGAL PROTECTION TO ENSURE THAT MEMBERS' DOORS REMAIN OPEN TO DO WHAT THEY DO BEST - BUSINESS, OR OUR VALUABLE MENU OF BENEFITS WHICH HELP MEMBERS IMPROVE THEIR DAY TO DAY BUSINESS AND MARKETING ACTIVITIES, SEMA HAS BEEN THERE SINCE THE BEGINNING AS THE ONLY ASSOCIATION DEDICATED EXCLUSIVELY TO SERVING COMPANIES IN THE SPECIALTY AUTOMOTIVE AFTERMARKET INDUSTRY. LITTLE MORE THAN A GENERATION AGO, SEMA'S FOUNDING MEMBERS CREATED A NEW INDUSTRY AND NEW OPPORTUNITIES FOR THEMSELVES BY PROVIDING ACCESS TO IMPROVED PERFORMANCE IN A CULTURE WHERE BIGGER WAS BETTER, AND FASTER WAS THE ONLY WAY TO GO, SEMA MEMBERS MADE THE PARTS THAT PUT MUSCLE AND POWER UNDER THE HOOD. BEFORE LONG, THESE INDUSTRY PIONEERS FOUND THEMSELVES IN NEED OF A UNIFIED VOICE TO PROTECT THEIR BUSINESSES. IN 1963, SEMA WAS BORN TO ADDRESS THAT NEED. SINCE THAT TIME, THE KEY TO OUR INDUSTRY'S SPECTACULAR SUCCESS HAS BEEN ITS UNCANNY ABILITY TO ADAPT TO CHANGE AND SHIFTING CONSUMER TASTES TODAY. OUR MANUFACTURING MEMBERS ARE JUST AS LIKELY TO INTRODUCE DRAMATIC RESTYLING ACCESSORIES AND HANDLING COMPONENTS AS THEY ARE "UNDERHOOD" PERFORMANCE PRODUCTS. SEMA'S DISTRIBUTOR AND RETAIL MEMBERS NOW CARRY EXTENSIVE LINES FOR MULTIPLE AUTOMOTIVE MANUFACTURERS AND, OUR SUCCESS-ORIENTED MANUFACTURERS ARE NOW INCREASINGLY PROVIDING NOT ONLY US ENTHUSIASTS BUT MOTORISTS AROUND THE WORLD - FROM ABU DHABI TO ZURICH -WITH FIRST-RATE INNOVATIVE PRODUCTS THAT ALLOW GLOBAL GEARHEADS TO PERSONALIZE THEIR VEHICLES. TECHNICAL ASSISTANCE SEMA MAINTAINS AN EXTREMELY EFFECTIVE PROGRAM OF TECHNICAL ASSISTANCE TO HELP OUR MEMBERS DEVELOP RESPONSIBLE PRODUCTS THAT CONFORM TO APPROVED REGULATORY GUIDELINES. IN ADDITION TO CUSTOMIZED, "ONE-ON-ONE" EDUCATION SERVICES, SEMA HAS DEVELOPED A RESOURCE GUIDE DESIGNED TO HELP COMPANIES NAVIGATE THE INTRICATE ARENA OF EMISSIONS CERTIFICATION WITHOUT QUESTION. THE SEMA SHOW IN LAS VEGAS IS THE MOST IMPORTANT EVENT OF THE YEAR FOR ANY BUSINESS INVOLVED IN THE AUTOMOTIVE AFTERMARKET INDUSTRY. THIS WORLD RENOWNED EXPOSITION TYPICALLY ATTRACTS AROUND 2,000 EXHIBITING COMPANIES, 60,000 QUALIFIED BUYERS AND 100,000-130,000 TOTAL ATTENDEES. THE FOLLOWING EXCLUSIVE SEMA SERVICES ARE AVAILABLE TO MEMBERS. MEMBERSHIP DIRECTORY PUBLISHED ANNUALLY, THE SEMA MEMBERSHIP DIRECTORY HAS BECOME THE "YELLOW PAGES" OF THE INDUSTRY AVAILABLE FREE TO MEMBERS. THERE ARE MORE THAN 6,500 MEMBER COMPANIES LISTED, PROVIDING A VALUABLE TOOL FOR LOCATING AND CONTACTING YOUR INDUSTRY COLLEAGUES. EXPORTING ASSISTANCE SEMA HAS DEVELOPED A NUMBER OF RESOURCES AND PROGRAMS TO ASSIST MEMBERS TO GROW THEIR OVERSEAS SALES. THESE EFFORTS INCLUDE PROVIDING MEMBERS WITH NETWORKING OPPORTUNITIES WITH KEY BUYERS, RELEVANT MARKER DATA, ACCESS TO VEHICLES SALES DATA, INFORMATION ABOUT OVERSEAS LEGISLATIVE AND REGULATORY DEVELOPMENTS AFFECTING US. OVERSEAS SALES AS WELL AS MEASURING SESSIONS PROVIDING HANDS-ON OPPORTUNITIES TO MEASURE HARD-TO-OBTAIN VEHICLES ONLY SOLD ABROAD IN ORDER TO CREATE EXPORT-READY PRODUCT, AND BUSINESS DEVELOPMENT TRIPS ABROAD WHICH INCLUDE ACCESS TO TOP US OFFICIALS, ONE-ON-ONE MEETINGS WITH BUYERS AND MARKET INORMATION. MANFACTURERS' REP DIRECTORY SERVICE SEMA PUBLISHES, AS PART OF THE SHOW DIRECTORY, AN ANNUAL MANUFACTURERS' REP DIRECTORY THAT IS DISTRIBUTED TO MORE THAN 100,000 ATTENDEES AND EXHIBITORS AT THE SEMA SHOW. IT HAS BECOME A MAJOR RESOURCE FOR COMPANIES DEVELOPING OR REVISING THEIR REP PROGRAMS. SEMA ALSO OFFERS A MANUFACTURERS' REP MATCHING SERVICE FOR MANUFACTURERS INTERESTED IN OBTAINING REP SERVICES. OEM RELATIONS SEMA HAS LAUNCHED AN AMBITIOUS CAMPAIGN TO IMPROVE COMMUNICATIONS BETWEEN AFTERMARKET COMPANIES AND ORIGINAL EQUIPMENT MANUFACTURERS (OEM). THE TECHNOLOGY TRANSFER EXCHANGE PROGRAM ALLOWS SEMA MEMBER COMPANIES ACCESS TO TECHNICAL INFORMATION AND DRAWINGS RELATIVE TO VARIOUS CARS, TRUCKS AND SPORT UTILITY. THIS INFORMATION IS CURRENTLY BEING PROVIDED BY FORD, GM, CHRYSLER AND SCION. MEASURING SESSIONS AND ASSOCIATION'S SUCCESS IS HOW SUCCESSFUL ITS MEMBER COMPANIES ARE WITH THIS ALL-ENCOMPASSING CRITERIA. IN MIND, SEMA STRIVES TO PROVIDE ITS MEMBERS WITH TOOLS THEY WILL NEED TO REMAIN COMPETITIVE AND EXCEL IN TODAY'S MARKETPLACE. MEASURING SESSIONS PROVIDE HANDS-ON ACCESS TO NEW VEHICLES AND TO SPEAK DIRECTLY TO THE LEADING OEM'S ENGINEERS AND TECHNICAL STAFF. OPEN ONLY TO SEMA MANUFACTURER MEMBERS, THIS PROGRAM GIVES MEMBERS THE OPPORTUNITYTO GET DETAILED INFORMATION ON CURRENT VEHICLES PRIOR TO LAUNCH. |
| ANNUAL MARKET STUDY | EACH YEAR SEMA'S RESEARCH TEAM USES SIGNIFICANT TIME, EFFORT AND FINANCIAL RESOURCES TO PRODUCE AN ANNUAL MARKET REPORT THAT HELPS MEMBERS UNDERSTAND THE CURRENT STATE OF THE AUTOMOTIVE SPECIALTY EQUIPMENT MARKET. THE REPORT, WHICH IS FREE TO ALL MEMBER COMPANIES, PROVIDES AN OVERVIEW OF THE INDUSTRY'S SIZE, SALES WITHIN DEFINED MARKET NICHES AND PRODUCT SEGMENTS, INDUSTRY AND ECONOMIC TRENDS, VEHICLE SALES TRENDS AND CONSUMER PURCHASE PATTERNS. THE MARKET RESEARCH TEAM ALSO PROVIDES BUSINESSES WITH ACTIONABLE INSIGHT THROUGH MONTHLY FINANCIAL BENCHMARKING REPORTS TO COMPARE THEIR COMPANY PERFORMANCE AGAINST THEIR COMPETITION, MONTHLY CONSUMER PURCHASING INSIGHTS THROUGH THE CONSUMER DEMAND INDEX, AND REGULAR INDUSTRY FOCUSED REPORTS TO GUIDE THEM TO BETTER BUSINESS DECISIONS, MAILING LISTS AND LABELS, SEMA PROVIDES ITS MEMBER COMPANIES WITH TARGETED AND EFFECTIVE INDUSTRY MAILING LISTS AND LABELS. ADDITIONALLY, VIRTUALLY EVERY SEMA FUNCTION FEATURES SEMINARS AND PRESENTATIONS SIGNED TO HELP OUR MEMBERS SELL MORE PRODUCT. SEMA, SINCE ALMOST EVERY SIGNIFICANT MEMBER OF THE AUTOMOTIVE AFTERMARKET CONVENES EACH FALL IN LAS VEGAS FOR THE SEMA SHOW, THE EDUCATION DAY PORTION OF SHOW WEEK WAS DESIGNED TO HELP EDUCATE AND INSTRUCT ALL SEGMENTS OF THE AFTERMARKET ON SUCH TOPICS AS, INNOVATIVE COMPUTER-AIDED DESIGNED TECHNOLOGY, EFFECTIVE BUSINESS STRATEGIES, ADVERTISING TECHNIQUES, PROFIT OPPORTUNITIES IN SELECT MARKET SEGMENTS, MANAGEMENT TECHNIQUES, AND EVEN PRODUCT INSTALLATION SEMINARS ARE NOW HELD MONDAY TO THURSDAY DURING SHOW WEEK MEMBERSHIP IN SEMA AFFORDS THE OPPORTUNITY FOR COUNCIL AND NETWORK PARTICIPATION. SEMA'S WIDE RANGE OF VOLUNTEER OPPORTUNITIES COVER VITAL TOPICS THAT IMPACT THE WELL-BEING OF THE INDUSTRY TODAY AND THE DIRECTION AND HEALTH FOR THE FUTURE. EVERY SEMA MEMBER IS ELIGIBLE FOR COUNCIL AND NETWORK MEMBERSHIP. IF YOU WERE TO SURVEY THE NATION'S TOP EXECUTIVES AND ASK THEM WHAT IS THE SINGLE MOST VALUABLE COMMODITY IN THE BUSINESS WORLD TODAY, NINE OUT OF TEN WOULD ANSWER "TIMELY, ACCURATE AND RELEVANT INFORMATION". SEMA CURRENTLY DEDICATES MAJOR ASSOCIATION PUBLICATIONS, ANNUAL INDUSTRY FUNCTIONS, AND ACTIVE COMMITIEES TO ACHIEVE THIS IMPORTANT GOAL. SEMA NEWS THE NEWS TO STAY ON TOP IS ALL HERE ON THE PAGES OF OUR MONTHLY ASSOCIATION NEWSLETTER. IT CONCENTRATES ON THE HIGHLIGHTS TO KEEP AHEAD AND IT'S FREE TO SEMA MEMBERS. INDUSTRY AND LEGISLATIVE ALERTS SENT OUT WHENEVER NEEDED, THESE VALUABLE ALERTS KEEP MEMBERS APPRISED OF CRITICAL ISSUES AS THEY ARE HAPPENING TO GIVE DECISION MAKERS THE INFORMATION THEY NEED TO CREATE A QUICK AND EFFECTIVE RESPONSE. SEMA ALSO STRIVES TO ASSIST MEMBER COMPANIES IN PUBLISHING THEIR OWN NEWSWORTHY ITEMS EACH MONTH, MEMBERS RECEIVE REPORTING FORMS TO UPDATE THE ASSOCIATION ON PERSONNEL CHANGES, NEW PRODUCT RELEASES, CHANGE OF ADDRESS, NEW CONTACT PEOPLE, INNOVATIVE NEW PROGRAMS AND SERVICES, AND JUST ABOUT ANYTHING OUR MEMBERS DEEM IMPORTANT. THE INFORMATION THEN APPEARS IN THE MOST APPROPRIATE OF THE ABOVE PUBLICATIONS. AS AN ADDED BENEFIT, SEMA ALSO PROVIDES MEMBERS WITH EDUCATION SERVICES, THROUGH ITS PUBLIC RELATIONS OFFICE, ON CONDUCTING EFFECTIVE PRESS CONFERENCES, TARGETING RELEASES AND GENERATING PUBLICITY. DURING SHOW TIME, MEMBERS ARE ENCOURAGED TO FORWARD PRESS RELEASES TO THE MEDIA CENTER, DRAMATICALLY IMPROVING THE CHANCES FOR PRESS COVERAGE. IT IS ESTIMATED THAT ABOUT 250,000 PERSONS AND COMPANIES ARE BENEFITED DIRECTLY OR INDIRECTLY BY SEMA DEVELOPMENT OF CONSUMER WEBSITE - ENJOYTHEDRIVE.COM DESIGNED TO PROMOTE AFTERMARKET PRODUCTS AND SERVICES TO THE PUBLIC. THIS WEBSITE PROVIDES THE INFORMATION IN A NON-TECHNICAL FORMAT EDUCATION. SEMA PROVIDES IT'S MEMBERS WITH EDUCATIONAL OPPORTUNITIES THROUGHOUT THE YEAR WITH SEMINARS, WEBINARS AND ONLINE LEARNING TOOLS. MEMBERS ARE ABLE TO ACCESS WEBINAR PRESENTATIONS ONLINE AND EITHER USE THEIR COMPUTER SPEAKERS OR DIAL AN 800 NUMBER TO HEAR AND OR INTERACT WITH THE PRESENTER OVER A WIDE VARIETY OF INDUSTRY AND BUSINESS TOPICS. MEMBERS ARE ABLE TO DOWNLOAD PAST WEBINARS AT THEIR CONVENIENCE AT NO CHARGE. | |
| FORM 990, PART VI, SECTION A, LINE 6 | THE MEMBERSHIP OF SEMA CONSISTS OF ENTITIES ENGAGED IN THE MANUFACTURE AND/OR SALE OF SPECIALTY EQUIPMENT, OR VEHICLES CONSISTING OF SPECIALTY EQUIPMENT, AS WELL AS PERSONS RENDERING ESSENTIAL SERVICES TO OR FOR THE PERFORMANCE AND SPECIALTY PARTS. INDUSTRY INDIVIDUAL REPRESENTATIVES OF THE MEMBER COMPANIES CAN BE NOMINATED TO THE BOARD OF DIRECTORS. NO INDIVIDUAL MEMBER COMPANY HAS A RIGHT TO RECEIVE DISTRIBUTIONS OF INCOME FROM THE ASSOCIATION, OR ASSETS OF THE ORGANIZATION. SHOULD THE ORGANIZATION DISSOLVE, THEN ANY REMAINING ASSETS WOULD GO TO ANOTHER 501(C)(6). | |
| FORM 990, PART VI, SECTION A, LINE 7A | EXCEPT FOR SUPPORTING MEMBERS AND HONORARY MEMBERS, ALL MEMBERS ARE ELIGIBLE TO VOTE AT ANNUAL AND SPECIAL MEETINGS OF THE MEMBERS AND IN THE ANNUAL ELECTIONS OF DIRECTORS IF THEIR DUES ARE CURRENT. DECISIONS SUBJECT TO APPROVAL. | |
| FORM 990, PART VI, SECTION A, LINE 7B | ACTIVE MEMBERS VOTE TO ELECT DIRECTORS ON THE SEMA BOARD OF DIRECTORS AND THE CHAIR-ELECT. REMOVAL OF THE CHAIRMAN OF THE BOARD OR CHAIR-ELECT REQUIRES A VOTE OF TWO-THIRDS OF THE ACTIVE MEMBERS AT A MEETING CALLED FOR THE PURPOSE OF VOTING ON THE REMOVAL OF THAT RESPECTIVE OFFICER. A VOTE OF THE MAJORITY OF ACTIVE MEMBERS PRESENT AND VOTING IN PERSON OR BY PROXY AND ENTITLED TO VOTE AT ANY MEETING SHALL BE NECESSARY FOR THE ADOPTION OF ANY MATTER VOTED UPON BY THE MEMBERS. THE BOARD OF DIRECTORS MAY OFFER ANY PROPOSALS TO MEMBERS FOR CONSIDERATION AND VOTING BY MAIL, FAX, EMAIL, PERSONAL DELIVERY AND WRITTEN COMMUNICATION WHEN IT APPEARS INADVISABLE OR IMPRACTICAL TO CALL A SPECIAL MEETING FOR SUCH PURPOSE. THE QUESTION THUS STATED AND SUBMITTED BY THE BOARD SHALL BE DETERMINED ACCORDING TO A MAJORITY OF THE VOTES RECEIVED FROM THE ACTIVE MEMBERS BY MAIL WITHIN THIRTY (30) DAYS AFTER THE MAILING THEREOF TO THE MEMBERS, PROVIDED THAT IN EACH CASE THE VOTES OF AT LEAST ONE-THIRD OF THE ACTIVE MEMBERS SHALL BE RECEIVED ANY AND ALL ACTION TAKEN IN PURSUANCE OF ANY SUCH MAIL VOTE SHALL BE BINDING UPON THE ASSOCIATION. | |
| FORM 990, PART VI, SECTION B, LINE 11 | THE SEMA BOARD OF DIRECTORS HAS AUTHORIZED THE AUDIT REVIEW COMMITTEE IN CONJUNCTION WITH MANAGEMENT TO REVIEW AND APPROVE THE FORM 990. THE FORM 990 IS PREPARED BY AN ACCOUNTING FIRM. A DRAFT COPY IS SUBMITTED FOR REVIEW AND APPROVAL. ONCE APPROVED, THE PRESIDENT/CEO SIGNS THE FORM 990 AND AN ELECTRONIC COPY IS FILED WITH THE IRS. | |
| 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. | |
| FORM 990, PART VI, SECTION B, LINE 15 | THE COMPENSATION FOR THE PRESIDENT/CEO IS DETERMINED BY THE COMPENSATION COMMITTEE. THE REVIEW IS BASED ON DATA OBTAINED THROUGH OUTSIDE RESEARCH RESPONSE TO REQUESTS. | |
| FORM 990, PART VI, SECTION C, LINE 19 | ALL DOCUMENTS ARE MADE AVAILABLE WITHIN THIRTY (30) DAYS OF A WRITTEN REQUEST. | |
| CHANGES IN NET ASSETS OR FUND BALANCES: | FORM 990, PART XI, LINE 9: | TRANSFER FROM SEWA, A RELATED EXEMPT ORGANIZATION 123,924. TRANSFER FROM PAPI, A RELATED CORPORATION 1,128. |
| AMENDMENT | THE RETURN IS BEING AMENDED TO ACCOUNT FOR LOSS ON IMPAIRMENT IN THE AMOUNT OF $3,765,447. THE FOLLOWING ITEMS HAVE BEEN CHANGES: - PART IX, LINE 24 - LOSS ON IMPAIRMENT IN THE AMOUNT OF $3,765,447 WAS ADDED - PART X, LINE 14 AND 27 - ORIGINAL AMOUNTS WERE DECREASED BY THE IMPAIRMENT LOSS ADJUSTMENT OF $3,765,447 |
Schedule R IRS990ScheduleR
Form990 Schedule R Part II Form990ScheduleRPartII (2 entries)
| Address Line1AddressUS/AddressLine1 | CityAddressUS/City | StateAddressUS/State | ZIP CodeAddressUS/ZIPCode | EINEIN | Primary ActivitiesPrimaryActivities | Legal Domicile StateLegalDomicileState | Exempt Code SectionExemptCodeSection | Public Charity StatusPublicCharityStatus | Business Name Line1DirectControllingEntityName/BusinessNameLine1 | Controlled OrgControlledOrg |
|---|---|---|---|---|---|---|---|---|---|---|
| SEMA MEMORIAL SCHOLARSHIP FUND | ||||||||||
| 1575 SOUTH VALLEY VISTA DRIVE | DIAMOND BAR | CA | 91765 | 954131888 | SCHOLARSHIPS | DC | 501(C)(3) | LINE 7 | SEMA | 1 |
| SPECIALTY EQUIPMENT WARRANTY ALLIANCE | ||||||||||
| 1575 SOUTH VALLEY VISTA DRIVE | DIAMOND BAR | CA | 91765 | 205938240 | TRADE ASSOC | CA | 501(C)(6) | SEMA | 1 | |
Form990 Schedule R Part IV Form990ScheduleRPartIV
Name Of Related Org NameOfRelatedOrg
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | PERFORMANCE AFTERMARKET PUBLICATION INC | BusinessNameLine1 |
Address US AddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO BOX 4910 | AddressLine1 |
| City | DIAMOND BAR | City |
| State | CA | State |
| ZIP Code | 917650910 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 954198456 | EIN |
| Primary Activity | PUBLISHING | PrimaryActivity |
| Legal Domicile State | CA | LegalDomicileState |
Direct Controlling Entity Name DirectControllingEntityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | SEMA | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Type Of Entity | C | TypeOfEntity |
| Share Of Total Income | -30480 | ShareOfTotalIncome |
| Share Of EOY Assets | 1300877 | ShareOfEOYAssets |
| Percentage Ownership | 1.00000 | PercentageOwnership |
| Controlled Org | 1 | ControlledOrg |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Ann Rents Royalties | 0 | ReceiptOfIntAnnRentsRoyalties |
| Gift Grant Or Cap Contr To Other Org | 0 | GiftGrantOrCapContrToOtherOrg |
| Gift Grant Or Cap Contr Fr Other Org | 0 | GiftGrantOrCapContrFrOtherOrg |
| Loans Or Guarantees To Other Org | 0 | LoansOrGuaranteesToOtherOrg |
| Loans Or Guarantees From Other Org | 0 | LoansOrGuaranteesFromOtherOrg |
| Dividends Related Organization | 0 | DividendsRelatedOrganization |
| Sale Of Assets To Other Org | 0 | SaleOfAssetsToOtherOrg |
| Purchase Of Assets From Other Org | 0 | PurchaseOfAssetsFromOtherOrg |
| Exchange Of Assets | 0 | ExchangeOfAssets |
| Rental Of Facilities To Other Orgs | 0 | RentalOfFacilitiesToOtherOrgs |
| Rental Of Facilities Fr Other Orgs | 0 | RentalOfFacilitiesFrOtherOrgs |
| Perform Of Services For Other Orgs | 1 | PerformOfServicesForOtherOrgs |
| Perform Of Services By Other Orgs | 0 | PerformOfServicesByOtherOrgs |
| Sharing Of Facilities | 1 | SharingOfFacilities |
| Sharing Of Paid Employees | 1 | SharingOfPaidEmployees |
| Reimbursement Paid To Other Org | 0 | ReimbursementPaidToOtherOrg |
| Reimbursement Paid By Other Org | 0 | ReimbursementPaidByOtherOrg |
| Other Transfer To Other Org | 1 | OtherTransferToOtherOrg |
| Other Transfer From Other Org | 1 | OtherTransferFromOtherOrg |
Transactions Related Orgs Table TransactionsRelatedOrgsTable (2 entries)
| Transaction TypeTransactionType | Amount InvolvedAmountInvolved | Method Of Amt DeterminationMethodOfAmtDetermination |
|---|---|---|
| SPECIALTY EQUIPMENT WARRANTY ALLIANCE | ||
| S | 123924 | COST |
| SPECIALTY EQUIPMENT WARRANTY ALLIANCE | ||
| R | 2393800 | COST |