Civic Intelligence

Surf Industry Manufacturers Association

990 • Fiscal year 2017 • EIN 33-0385201

Jan 01, 2017 to Dec 31, 2017 • Filed on Nov 05, 2018

27831 LA Paz RoadLaguna Niguel, CA 92677

(949) 366-1164

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

37th percentile

0.02x

Higher debt load relative to assets than 37% of similar nonprofits.

2017 filings • 501(c)6 • $500k-$1M nonprofits • Source year 2017

Liabilities / Revenue

32nd percentile

0.01x

Higher debt load relative to revenue than 32% of similar nonprofits.

2017 filings • 501(c)6 • $500k-$1M nonprofits • Source year 2017

Net Margin

15th percentile

-8.4%

Higher net margin than 15% of similar nonprofits.

2017 filings • 501(c)6 • $500k-$1M nonprofits • Source year 2017

Top Officer Pay

93rd percentile

$187,014

Higher top officer pay than 93% of similar nonprofits.

Top officer pay equals 27.6% of source-year revenue.

2017 filings • 501(c)6 • $500k-$1M nonprofits • Source year 2017

Asset Growth

16th percentile

-11%

Faster asset growth than 16% of similar nonprofits.

2017 filings • 501(c)6 • $500k-$1M nonprofits • Annualized from 2016 to 2017

Revenue Growth

17th percentile

-9.2%

Faster revenue growth than 17% of similar nonprofits.

2017 filings • 501(c)6 • $500k-$1M nonprofits • Annualized from 2016 to 2017

Assets

Down

$359,384

Down $42,427 (-11%) from 2016

Net Assets

Down

$351,347

Down $42,703 (-11%) from 2016

Liabilities

Up

$8,037

Up $276 (+3.6%) from 2016

Revenue

Down

$678,678

Down $68,597 (-9.2%) from 2016

Expenses

Down

$735,552

Down $200,225 (-21%) from 2016

Net Income

Up

-$56,874

Up $131,628 (+70%) from 2016

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$600K$400K$200K$0-$200KAssets 2015: $593,305Liabilities 2015: $32,848Net Assets 2015: $560,4572015Assets 2016: $401,811Liabilities 2016: $7,761Net Assets 2016: $394,0502016Assets 2017: $359,384Liabilities 2017: $8,037Net Assets 2017: $351,3472017Assets 2018: $317,700Liabilities 2018: $65,844Net Assets 2018: $251,8562018Assets 2019: $169,470Liabilities 2019: $52,157Net Assets 2019: $117,3132019Assets 2020: $263,518Liabilities 2020: $201,737Net Assets 2020: $61,7812020Assets 2021: $289,386Liabilities 2021: $96,904Net Assets 2021: $192,4822021Assets 2022: $96,861Liabilities 2022: $93,194Net Assets 2022: $3,6672022Assets 2023: $34,154Liabilities 2023: $86,632Net Assets 2023: -$52,4782023Assets 2024: $21,046Liabilities 2024: $94,240Net Assets 2024: -$73,1942024

Highlighted filing

2017

Assets$359,384
Liabilities$8,037
Net Assets$351,347

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$1.0M$500K$0-$500KRevenue 2015: $713,615Expenses 2015: $907,568Net Income 2015: -$193,9532015Revenue 2016: $747,275Expenses 2016: $935,777Net Income 2016: -$188,5022016Revenue 2017: $678,678Expenses 2017: $735,552Net Income 2017: -$56,8742017Revenue 2018: $560,449Expenses 2018: $665,941Net Income 2018: -$105,4922018Revenue 2019: $431,401Expenses 2019: $565,837Net Income 2019: -$134,4362019Revenue 2020: $270,409Expenses 2020: $330,788Net Income 2020: -$60,3792020Revenue 2021: $147,604Expenses 2021: $209,260Net Income 2021: -$61,6562021Revenue 2022: $214,615Expenses 2022: $278,545Net Income 2022: -$63,9302022Revenue 2023: $318,793Expenses 2023: $385,240Net Income 2023: -$66,4472023Revenue 2024: $239,964Expenses 2024: $268,795Net Income 2024: -$28,8312024

Highlighted filing

2017

Revenue$678,678
Expenses$735,552
Net Income-$56,874
Jump To
Filing Snapshot
Filing Period
Jan 1, 2017 to Dec 31, 2017
Signed
Nov 5, 2018
Return Version
2017v2.3
Gross Receipts
$678,678
Mission and Program Overview

Mission

The surf industry manufactures association (sima) is the trade association of competing surf industry product supplies working together to magnify their power for the development of the surf industry

Sima is the trade association of competing surf industry product suppliers working together to magnify their power for the development of the surf industry.

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$394,050$351,347▼ $42,703
Investments in Publicly Traded Securities$135,565$163,122▲ $27,557
Land, Buildings, and Equipment, Net$128,425$130,852▲ $2,427
Cash and Non-Interest-Bearing Accounts$91,620$28,407▼ $63,213
Accounts Receivable$19,954$20,689▲ $735
Prepaid Expenses and Deferred Charges$21,831$11,898▼ $9,933
Savings and Temporary Cash Investments$4,416$4,416→ $0
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Cap Stk Tr Prin Current Funds$0$0→ $0
Total Assets$401,811$359,384▼ $42,427
Liabilities
Accounts Payable and Accrued Expenses$7,761$8,037▲ $276
Total Liabilities$7,761$8,037▲ $276
Net Assets / Fund Balance
Total Net Assets Fund Balance$394,050$351,347▼ $42,703
Total Liabilities and Net Assets / Fund Balance$401,811$359,384▼ $42,427

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$127,246$20,618$147,864
Equipment$3,606$5,785$9,391
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Sean SmithExecutive DirectorFT$163,000$24,014$187,014

Board Members and Trustees

NameTitle
Kelly GibsonPresident/CEO
John WilsonVice President/secretary
Bill BettencourtDirector
Dan McinernyDirector
Eric CraneDirector
Kevin MeehanDirector
Ryan HitzelDirector
Shannon NorthDirector
Shea WeberDirector
Steve WardDirector
Ted LiDirector
Vicki ReddingDirector
Johnny GehrisTreasurer/CFO
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$661,105
Investment Income
$13,537
Other Revenue
$4,036
Change in Net Assets
$-56,874
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$469,025
Salaries, Compensation, and Employee Benefits$266,527
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees---$187,014
Occupancy---$69,381
Other Salaries and Wages---$58,079
All Other Expenses---$54,881
Fees for Services Accounting---$28,831
Other Expenses---$28,652
Office Expenses---$24,885
Payroll Taxes---$19,221
Travel---$15,181
Insurance---$5,412
Conferences and Meetings---$3,264
Other Employee Benefits---$2,213
Advertising---$661
Fees for Services Legal---$552
Depreciation Depletion---$492
Total Functional Expenses$0$0$0$735,552
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
In-house lobbying only
Yes
Subject to proxy tax
Yes
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Backup withholding compliance
Yes
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
No
Other officer compensation reviewed
No
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 6

Classes. The organization has four (4) classes of members designated as follows: regular members, board builder members, associates and donors. Non-profit organizations, whether surf-related or not, are not eligible for membership in sima under any class. Regular members and board builder members shall have the right to vote. Associates shall have no voting rights and shall not be eligible for elective office. Donors shall have no voting rights and shall not be eligible for elective office or the sima advisory board. Only regular members and board builder members (collectively, voting members) shall have voting rights on matters submitted to a vote of members. In addition, voting members shall have all rights afforded members under the california nonprofit mutual benefit corporation law. Voting may be by voice or ballot, except that any election of directors and executive officers must be by ballot if demanded by any voting member at the meeting before the meeting begins. Each voting member shall be entitled to cast only one vote on each matter submitted to a vote of the members.

Form 990, Part VI, Section A, Line 7A

Each executive officer shall be elected by the voting members as both a director and an executive officer of the corporation. At the annual meeting of members, the offices of directors and executive officers shall be filled by election (unless such offices are filled in a vote by written ballot prior to that meeting) and any other proper business may be transacted. Whenever the voting members are to vote for directors or executive officers or on any proposal for action which could be taken at any regular or special meeting of members, the voting members may, in the discretion of the board of directors, vote by written ballot without a meeting pursuant to this section of the bylaws.

Form 990, Part VI, Section A, Line 7B

Changes to number of directors. Once members have been admitted to the corporation, the board may not, without the approval of the voting members, specify or change any bylaw provisions that would: (c)fix or change the authorized number of directors; (d)fix or change the minimum or maximum number of directors; or change from a fixed number of directors to a variable number of directors voting members approval required. Without the approval of the voting members, the board may not adopt, amend, or repeal any bylaw that would: (e)increase or extend the terms of directors; (f)allow any director to hold office by designation or selection rather than by election by the voting members; (g)increase the quorum for members meetings; (h)repeal, restrict, create, expand, or otherwise change proxy rights; or authorize cumulative voting.

Form 990, Part VI, Section B, Line 11B

Form 990 is reviewed by management. A copy of sima's reviewed form 990 is provided to the governing body before it is filed with the irs.

Form 990, Part VI, Section C, Line 19

Sima makes its governing documents and financial statements readily available to the public upon request.

Filing and Contact Details

Filer

Filer Name
Surf Industry Manufacturers Association
EIN
33-0385201
Phone
9493661164
Address
27831 LA PAZ ROAD, LAGUNA NIGUEL, CA 92677

Signing Officer

Name
Sean Smith
Title
Executive Director
Phone
9493661164
Signed
2018-11-05
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Sean Smith
Formed
1989
Legal Domicile
CA
Voting Board Members
13
Independent Board Members
13
Employees
3
Volunteers
13

Preparer

Firm
Moss Adams Llp
Address
4747 EXECUTIVE DRIVE SUITE 1300, SAN DIEGO, CA 92121
Preparer
Patricia J Mayer
Phone
8586271400
Supplemental Narrative

Additional Explanations

Form 990, Part V, Line 13A

CA

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IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt03000
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NetUnrlzdGainsLossesInvstAmt014171
IRS990/NondeductibleContributionsInd00
IRS990/OccupancyGrp/TotalAmt069381
IRS990/OfficeExpensesGrp/TotalAmt024885
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501cInd0X
IRS990/OrgDoesNotFollowSFAS117Ind0X
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherEmployeeBenefitsGrp/TotalAmt02213
IRS990/OtherExpensesGrp/Desc0EVENT, ROOM NIGHTS
IRS990/OtherExpensesGrp/Desc1ADMINISTRATION
IRS990/OtherExpensesGrp/Desc2EVENT, OTHER EXPENSE
IRS990/OtherExpensesGrp/Desc3EVENT, AUDIO VISUAL
IRS990/OtherExpensesGrp/TotalAmt0111580
IRS990/OtherExpensesGrp/TotalAmt170000
IRS990/OtherExpensesGrp/TotalAmt255253
IRS990/OtherExpensesGrp/TotalAmt328652
IRS990/OtherSalariesAndWagesGrp/TotalAmt058079
IRS990/PartialLiquidationInd00
IRS990/PayrollTaxesGrp/TotalAmt019221
IRS990/PdInCapSrplsLandBldgEqpFundGrp/BOYAmt00
IRS990/PdInCapSrplsLandBldgEqpFundGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt021831
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt011898
IRS990/PrincipalOfficerNm0SEAN SMITH
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0711190
IRS990/ProgramServiceRevenueGrp/BusinessCd1561499
IRS990/ProgramServiceRevenueGrp/BusinessCd2611430
IRS990/ProgramServiceRevenueGrp/BusinessCd3561000
IRS990/ProgramServiceRevenueGrp/BusinessCd4900099
IRS990/ProgramServiceRevenueGrp/Desc0SURF SUMMIT
IRS990/ProgramServiceRevenueGrp/Desc1MEMBER DUES
IRS990/ProgramServiceRevenueGrp/Desc2TRADE SHOWS
IRS990/ProgramServiceRevenueGrp/Desc3ADMINISTRATION
IRS990/ProgramServiceRevenueGrp/Desc4SPONSORSHIPS
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0212975
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt1182140
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt2106370
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt370000
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt443500
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0212975
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt1182140
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt2106370
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt370000
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt443500
IRS990/ProgSrvcAccomActy2Grp/Desc0THE SURF SUMMIT IS DESIGNED TO PROVIDE EDUCATIONAL PROGRAMS AND MARKET RESEARCH IN ORDER TO PREPARE ITS MEMBERS TO GROW THEIR BUSINESS AND CONTRIBUTE TO THE OVERALL GROWTH AND HEALTH OF THE INDUSTRY. TOPICS HAVE RANGED FROM YOUTH TRENDS SPECIFIC TO SURF BRANDS TO LEADERSHIP DEVELOPMENT TO THE SURF SPECIFIC ANALYSIS OF EMERGING MARKETS, ALL THOROUGHLY EXAMINED AND ADDRESSED BY AN IMPRESSIVE LINEUP OF EXPERTS FROM BOTH WITHIN AND OUTSIDE OF THE INDUSTRY.
IRS990/ProgSrvcAccomActy3Grp/Desc0BEGINNING IN 2004, SIMA HAS CONDUCTED THE SURF INDUSTRY'S RETAIL DISTRIBUTION STUDY EVERY TWO YEARS. THE SIMA RETAIL DISTRIBUTION STUDIES CONTAIN THE MOST IN-DEPTH AND RELEVANT INFORMATION THAT WILL HELP YOU TO BETTER UNDERSTAND THE CURRENT RETAIL LANDSCAPE AND MONITOR RETAIL SALES TRENDS IN THE U.S. SURF AND SKATE INDUSTRY. THE REPORTS INCLUDE OVERALL SURF AND SKATE INDUSTRY DATA AND STATISTICS COVERING AREAS SUCH AS DOLLAR SIZE OF THE MARKETS, UNIT SALES, REGIONAL AND CHANNEL DIFFERENCES, AND COMPARATIVE SALES TRENDS. THE DATA HAS PROVEN TO BE OF ENORMOUS USE TO ALL MEMBERS, FROM BOARD BUILDERS TO THE LARGEST INTERNATIONAL APPAREL COMPANIES ALIKE.
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt0281
IRS990/PYGrantsAndSimilarPaidAmt025000
IRS990/PYInvestmentIncomeAmt0-11988
IRS990/PYOtherExpensesAmt0615955
IRS990/PYOtherRevenueAmt06174
IRS990/PYProgramServiceRevenueAmt0752808
IRS990/PYRevenuesLessExpensesAmt0-188502
IRS990/PYSalariesCompEmpBnftPaidAmt0294822
IRS990/PYTotalExpensesAmt0935777
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0747275
IRS990/ReconcilationRevenueExpnssAmt0-56874
IRS990/RelatedEntityInd01
IRS990/RelatedOrganizationCtrlEntInd01
IRS990/RentalIncomeOrLossGrp/RealAmt03000
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/RoyaltiesRevenueGrp/ExclusionAmt01036
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt01036
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt0394050
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt0351347
IRS990/SavingsAndTempCashInvstGrp/BOYAmt04416
IRS990/SavingsAndTempCashInvstGrp/EOYAmt04416
IRS990/ScheduleBRequiredInd00
IRS990ScheduleC/AgreeCarryoverPriorYearInd00
IRS990ScheduleC/OnlyInHouseLobbyingInd01
IRS990ScheduleC/SubstantiallyAllDuesNondedInd00
IRS990ScheduleD/EquipmentGrp/BookValueAmt03606
IRS990ScheduleD/EquipmentGrp/DepreciationAmt05785
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt09391
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt0127246
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt020618
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt0147864
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0130852
IRS990ScheduleJ/BoardOrCommitteeApprovalInd0X
IRS990ScheduleJ/EquityBasedCompArrngmInd00
IRS990/ScheduleJRequiredInd01
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt0163000
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt024014
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0SEAN SMITH
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0EXECUTIVE DIRECTOR
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt0187014
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt00
IRS990ScheduleJ/SeverancePaymentInd00
IRS990ScheduleJ/SupplementalNonqualRtrPlanInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0CA
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1CLASSES. THE ORGANIZATION HAS FOUR (4) CLASSES OF MEMBERS DESIGNATED AS FOLLOWS: REGULAR MEMBERS, BOARD BUILDER MEMBERS, ASSOCIATES AND DONORS. NON-PROFIT ORGANIZATIONS, WHETHER SURF-RELATED OR NOT, ARE NOT ELIGIBLE FOR MEMBERSHIP IN SIMA UNDER ANY CLASS. REGULAR MEMBERS AND BOARD BUILDER MEMBERS SHALL HAVE THE RIGHT TO VOTE. ASSOCIATES SHALL HAVE NO VOTING RIGHTS AND SHALL NOT BE ELIGIBLE FOR ELECTIVE OFFICE. DONORS SHALL HAVE NO VOTING RIGHTS AND SHALL NOT BE ELIGIBLE FOR ELECTIVE OFFICE OR THE SIMA ADVISORY BOARD. ONLY REGULAR MEMBERS AND BOARD BUILDER MEMBERS (COLLECTIVELY, VOTING MEMBERS) SHALL HAVE VOTING RIGHTS ON MATTERS SUBMITTED TO A VOTE OF MEMBERS. IN ADDITION, VOTING MEMBERS SHALL HAVE ALL RIGHTS AFFORDED MEMBERS UNDER THE CALIFORNIA NONPROFIT MUTUAL BENEFIT CORPORATION LAW. VOTING MAY BE BY VOICE OR BALLOT, EXCEPT THAT ANY ELECTION OF DIRECTORS AND EXECUTIVE OFFICERS MUST BE BY BALLOT IF DEMANDED BY ANY VOTING MEMBER AT THE MEETING BEFORE THE MEETING BEGINS. EACH VOTING MEMBER SHALL BE ENTITLED TO CAST ONLY ONE VOTE ON EACH MATTER SUBMITTED TO A VOTE OF THE MEMBERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2EACH EXECUTIVE OFFICER SHALL BE ELECTED BY THE VOTING MEMBERS AS BOTH A DIRECTOR AND AN EXECUTIVE OFFICER OF THE CORPORATION. AT THE ANNUAL MEETING OF MEMBERS, THE OFFICES OF DIRECTORS AND EXECUTIVE OFFICERS SHALL BE FILLED BY ELECTION (UNLESS SUCH OFFICES ARE FILLED IN A VOTE BY WRITTEN BALLOT PRIOR TO THAT MEETING) AND ANY OTHER PROPER BUSINESS MAY BE TRANSACTED. WHENEVER THE VOTING MEMBERS ARE TO VOTE FOR DIRECTORS OR EXECUTIVE OFFICERS OR ON ANY PROPOSAL FOR ACTION WHICH COULD BE TAKEN AT ANY REGULAR OR SPECIAL MEETING OF MEMBERS, THE VOTING MEMBERS MAY, IN THE DISCRETION OF THE BOARD OF DIRECTORS, VOTE BY WRITTEN BALLOT WITHOUT A MEETING PURSUANT TO THIS SECTION OF THE BYLAWS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3CHANGES TO NUMBER OF DIRECTORS. ONCE MEMBERS HAVE BEEN ADMITTED TO THE CORPORATION, THE BOARD MAY NOT, WITHOUT THE APPROVAL OF THE VOTING MEMBERS, SPECIFY OR CHANGE ANY BYLAW PROVISIONS THAT WOULD: (C)FIX OR CHANGE THE AUTHORIZED NUMBER OF DIRECTORS; (D)FIX OR CHANGE THE MINIMUM OR MAXIMUM NUMBER OF DIRECTORS; OR CHANGE FROM A FIXED NUMBER OF DIRECTORS TO A VARIABLE NUMBER OF DIRECTORS VOTING MEMBERS APPROVAL REQUIRED. WITHOUT THE APPROVAL OF THE VOTING MEMBERS, THE BOARD MAY NOT ADOPT, AMEND, OR REPEAL ANY BYLAW THAT WOULD: (E)INCREASE OR EXTEND THE TERMS OF DIRECTORS; (F)ALLOW ANY DIRECTOR TO HOLD OFFICE BY DESIGNATION OR SELECTION RATHER THAN BY ELECTION BY THE VOTING MEMBERS; (G)INCREASE THE QUORUM FOR MEMBERS MEETINGS; (H)REPEAL, RESTRICT, CREATE, EXPAND, OR OTHERWISE CHANGE PROXY RIGHTS; OR AUTHORIZE CUMULATIVE VOTING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4FORM 990 IS REVIEWED BY MANAGEMENT. A COPY OF SIMA'S REVIEWED FORM 990 IS PROVIDED TO THE GOVERNING BODY BEFORE IT IS FILED WITH THE IRS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5SIMA MAKES ITS GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS READILY AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART V, LINE 13A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION A, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION A, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION A, LINE 7B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleR/AssetExchangeInd00
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd00
IRS990ScheduleR/AssetSaleToOtherOrgInd00
IRS990ScheduleR/DivRelatedOrganizationInd00
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd00
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd01
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd11
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingEntityName/BusinessNameLine1Txt0SURF INDUSTRY MANUFACTURERS ASSOCIATION
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingEntityName/BusinessNameLine1Txt1SURF INDUSTRY MANUFACTURERS ASSOCIATION
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0SIMA HUMANITARIAN FUND
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt1SIMA ENVIRONMENTAL FUND
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN0510548602
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN1311479679
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt0501(C)(3)
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt1501(C)(3)
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd0CA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd1CA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0TO SUPPORT SURF RELATED SOCIAL AND HUMANITARIAN NON-PROFIT ORGANIZATIONS.
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt1TO SUPPORT ECOLOGICAL AND EVIRONMENTAL ORGANIZATIONS.
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PublicCharityStatusTxt0LINE 7
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PublicCharityStatusTxt1LINE 10
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt027831 LA PAZ ROAD
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt127831 LA PAZ ROAD
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm0LAGUNA NIGUEL
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm1LAGUNA NIGUEL
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd0CA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd1CA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd092677
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd192677
IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd00
IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd00
IRS990ScheduleR/PaidEmployeesSharingInd01
IRS990ScheduleR/PerformOfServicesByOtherOrgInd00
IRS990ScheduleR/PerformOfServicesForOthOrgInd01
IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd00
IRS990ScheduleR/ReimbursementPaidByOtherOrgInd01
IRS990ScheduleR/ReimbursementPaidToOtherOrgInd00
IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd00
IRS990ScheduleR/RentalOfFcltsFromOthOrgInd00
IRS990ScheduleR/SharingOfFacilitiesInd01
IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt060000
IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt10
IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt20
IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt30
IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt40
IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt50
IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt60
IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt710000
IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt0CASH
IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt0SIMA ENVIRONMENTAL FUND
IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt1SIMA HUMANITARIAN FUND (DISREGARDED - LESS THAN 50000)
IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt2SIMA HUMANITARIAN FUND (DISREGARDED - LESS THAN 50000)
IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt3SIMA HUMANITARIAN FUND (DISREGARDED - LESS THAN 50000)

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