Liabilities / Assets
87th percentile
Higher debt load relative to assets than 87% of similar nonprofits.
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
Liabilities / Assets
87th percentile
Higher debt load relative to assets than 87% of similar nonprofits.
Liabilities / Revenue
96th percentile
Higher debt load relative to revenue than 96% of similar nonprofits.
Net Margin
1st percentile
Higher net margin than 1% of similar nonprofits.
Top Officer Pay
100th percentile
Higher top officer pay than 100% of similar nonprofits.
Top officer pay equals 111.9% of source-year revenue.
Asset Growth
13th percentile
Faster asset growth than 13% of similar nonprofits.
Revenue Growth
35th percentile
Faster revenue growth than 35% of similar nonprofits.
Assets
Down$770,203
Down $116,051 (-13%) from 2016
Net Assets
Down$375,517
Down $507,202 (-57%) from 2016
Liabilities
Up$394,686
Up $391,151 (+11065%) from 2016
Revenue
Down$426,264
Down $5,497 (-1.3%) from 2016
Expenses
Up$933,466
Up $452,592 (+94%) from 2016
Net Income
Down-$507,202
Down $458,089 (-933%) from 2016
The association was formed to improve the conditions of the semiconductor manufacturing industry.
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Savings and Temporary Cash Investments | $831,132 | $770,004 | ▼ $61,128 |
| Rtn Earn Endowment Incm Other Fnds | $882,719 | $375,517 | ▼ $507,202 |
| Accounts Receivable | $44,620 | - | - |
| Cash and Non-Interest-Bearing Accounts | $8,975 | - | - |
| Land, Buildings, and Equipment, Net | $1,013 | - | - |
| Prepaid Expenses and Deferred Charges | $315 | $199 | ▼ $116 |
| Total Assets | $886,254 | $770,203 | ▼ $116,051 |
| Other Assets Total | $199 | - | - |
| Liabilities | |||
| Accounts Payable and Accrued Expenses | $35 | $374,976 | ▲ $374,941 |
| Other Liabilities | $3,500 | $19,710 | ▲ $16,210 |
| Total Liabilities | $3,535 | $394,686 | ▲ $391,151 |
| Net Assets / Fund Balance | |||
| Total Net Assets Fund Balance | $882,719 | $375,517 | ▼ $507,202 |
| Total Liabilities and Net Assets / Fund Balance | $886,254 | $770,203 | ▼ $116,051 |
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| Lt Guttadauro | Exec Director Emeritus & Trea | FT | $476,819 | - | $476,819 |
| Lt Guttadauro | Exec Director Emeritus & Treasurer | - | $200,984 | $275,835 | $476,819 |
| Joseph Ardini | Secretary | PT | $126,603 | - | $126,603 |
| Name | Title |
|---|---|
| Ariel Meyuhas | Advisory Directordirector |
| Lloyd Wetzel | Alternate Director |
| Dale Miller | Director |
| John Spicer | Director |
| Kathy Clevenger | Director |
| Tom Salmon | Executive Director |
| Contractor | Services | Location | Compensation |
|---|---|---|---|
| Semi | Management | 3081 Zanker Road, San Jose, CA 95134 | $120,250 |
| Line Item | Amount |
|---|---|
| Salaries, Compensation, and Employee Benefits | $691,302 |
| Other Expenses | $199,200 |
| Grants and Similar Amounts Paid | $10,000 |
| Professional Fundraising Fees | $0 |
| Total Fundraising Expense | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Current Officers, Directors, Trustees, and Key Employees | $311,388 | $286,319 | - | $597,707 |
| Fees for Services Management | - | $120,250 | - | $120,250 |
| Other Salaries and Wages | $22,213 | $22,213 | - | $44,426 |
| Benefits to Members | $32,964 | - | - | $32,964 |
| Payroll Taxes | $15,797 | $14,609 | - | $30,406 |
| Other Expenses | $2,612 | $27,370 | - | $27,370 |
| Other Employee Benefits | $9,748 | $9,015 | - | $18,763 |
| Travel | $10,250 | $2,562 | - | $12,812 |
| Grants to Domestic Orgs | $10,000 | - | - | $10,000 |
| Fees for Services Legal | - | $9,485 | - | $9,485 |
| Advertising | $7,968 | - | - | $7,968 |
| Information Technology | $5,977 | - | - | $5,977 |
| Occupancy | $2,372 | $2,371 | - | $4,743 |
| Fees for Services Accounting | - | $2,030 | - | $2,030 |
| Insurance | - | $1,653 | - | $1,653 |
| Office Expenses | - | $1,100 | - | $1,100 |
| All Other Expenses | - | $622 | - | $622 |
| Depreciation Depletion | $127 | $127 | - | $254 |
| Total Functional Expenses | $431,416 | $502,050 | $0 | $933,466 |
| Recipient | Location | Category | Purpose | Amount |
|---|---|---|---|---|
| SEMI Foundation | San Jose, CA | 501c6 | To support SEMIs educational work | $10,000 |
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
| Interested Party | Relationship | Description | Shared Revenue | Amount |
|---|---|---|---|---|
| Wafer Foundry Services Inc | Entity Owned by Exec Director | Extinguishment of Debt | No | $27,370 |
| Michael Guttadauro | Child of Exec Director | It Services | No | $3,450 |
| Liability | Amount |
|---|---|
| Bank Overdraft | $19,710 |
“On June 26, 2016, the organization contracted with Semiconductor Equipment and Materials International (SEMI) for SEMI to manage Fab Owners Association (FOA) beginning January 1, 2017.”
“As a business league under 501(c)(6) the Association has members and associate members who join the Association.”
“The Association is based on membership. Members of the Assocation may be elected to the governing board; associate members are not allowed to be elected to the board.”
“The Form 990 is reviewed by the Executive Director Emeritus prior to filing. Members of the Governing Board are notified the Form 990 is available for review.”
“To ensure the Assocation operates in a manner consistent with charitable purposes and does not engage in activities that could jeopardize its tax-exempt status, periodic reviews shall be conducted. The periodic reviews shall, at a minimum, include whether compensation arrangements and benefits are reasonable, based on competent survey information, and the result of arms length bargaining. Also whether partnerships, joint ventures, and arrangements with management organizations conform to the Assocations written policies, are properly recorded, reflect reasonable investment or payments for goods and services, further charitable purposes and do not result in inurement, impermissible private benefit or in an excess benefit transaction. Outside advisors may be used to conduct the reviews.”
“A voting member of the governing board who receives compensation, directly or indirectly, from the Association for services is precluded from voting on matters pertaining to that members compensation. A voting member of any committee whose jurisdiction includes compensation matters and who receives compensation, directly or indirectly, from the Association for services is precluded from voting on matters pertaining to that members compensation. No voting member of the governing board or any committee whose jurisdiction includes compensation matters and who receives compensation, directly or indirectly, from the Association, either individually or collectively, is prohibited from providing information to any committee regarding compensation.”
“A voting member of the governing board who receives compensation, directly or indirectly, from the Association for services is precluded from voting on matters pertaining to that members compensation. A voting member of any committee whose jurisdiction includes compensation matters and who receives compensation, directly or indirectly, from the Association for services is precluded from voting on matters pertaining to that members compensation. No voting member of the governing board or any committee whose jurisdiction includes compensation matters and who receives compensation, directly or indirectly, from the Association, either individually or collectively, is prohibited from providing information to any committee regarding compensation.”
“The documents are available for for inspection at the organizations offices based on receipt of a written request. No requests for inspection were received during the period covered by this filing.”
“On June 26, 2016, the organization contracted with Semiconductor Equipment and Materials International (SEMI) for SEMI to manage Fab Owners Association (FOA) beginning January 1, 2017. Additionally, FOA agreed to transfers all assets to SEMI on or around December 31, 2017.”
This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.
| Path | # | Value |
|---|---|---|
| IRS990/AccountantCompileOrReviewInd | 0 | false |
| IRS990/AccountsPayableAccrExpnssGrp/BOYAmt | 0 | 35 |
| IRS990/AccountsPayableAccrExpnssGrp/EOYAmt | 0 | 374976 |
| IRS990/AccountsReceivableGrp/BOYAmt | 0 | 44620 |
| IRS990/ActivitiesConductedPrtshpInd | 0 | false |
| IRS990/ActivityOrMissionDesc | 0 | THE ASSOCIATION WAS FORMED TO IMPROVE THE CONDITIONS OF THE SEMICONDUCTOR MANUFACTURING INDUSTRY. |
| IRS990/AdvertisingGrp/ProgramServicesAmt | 0 | 7968 |
| IRS990/AdvertisingGrp/TotalAmt | 0 | 7968 |
| IRS990/AllOtherExpensesGrp/ManagementAndGeneralAmt | 0 | 622 |
| IRS990/AllOtherExpensesGrp/TotalAmt | 0 | 622 |
| IRS990/AnnualDisclosureCoveredPrsnInd | 0 | true |
| IRS990/BackupWthldComplianceInd | 0 | true |
| IRS990/BenefitsToMembersGrp/ProgramServicesAmt | 0 | 32964 |
| IRS990/BenefitsToMembersGrp/TotalAmt | 0 | 32964 |
| IRS990/BooksInCareOfDetail/PersonNm | 0 | LT GUTTADAURO |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 4082532449 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 10251 PARLETT PLACE |
| IRS990/BooksInCareOfDetail/USAddress/CityNm | 0 | CUPERTINO |
| IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | CA |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 950142016 |
| IRS990/BusinessRlnWithFamMemInd | 0 | true |
| IRS990/BusinessRlnWithOfficerEntInd | 0 | true |
| IRS990/BusinessRlnWithOrgMemInd | 0 | false |
| IRS990/CashNonInterestBearingGrp/BOYAmt | 0 | 8975 |
| IRS990/ChangeToOrgDocumentsInd | 0 | false |
| IRS990/CntrctRcvdGreaterThan100KCnt | 0 | 1 |
| IRS990/CollectionsOfArtInd | 0 | false |
| IRS990/CompCurrentOfcrDirectorsGrp/ManagementAndGeneralAmt | 0 | 286319 |
| IRS990/CompCurrentOfcrDirectorsGrp/ProgramServicesAmt | 0 | 311388 |
| IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt | 0 | 597707 |
| IRS990/CompensationFromOtherSrcsInd | 0 | false |
| IRS990/CompensationProcessCEOInd | 0 | true |
| IRS990/CompensationProcessOtherInd | 0 | true |
| IRS990/ConflictOfInterestPolicyInd | 0 | true |
| IRS990/ConservationEasementsInd | 0 | false |
| IRS990/ConsolidatedAuditFinclStmtInd | 0 | false |
| IRS990/ContractorCompensationGrp/CompensationAmt | 0 | 120250 |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/AddressLine1Txt | 0 | 3081 Zanker Road |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/CityNm | 0 | San Jose |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/StateAbbreviationCd | 0 | CA |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/ZIPCd | 0 | 95134 |
| IRS990/ContractorCompensationGrp/ContractorName/PersonNm | 0 | SEMI |
| IRS990/ContractorCompensationGrp/ServicesDesc | 0 | Management |
| IRS990/CreditCounselingInd | 0 | false |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 32964 |
| IRS990/CYContributionsGrantsAmt | 0 | 402125 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 10000 |
| IRS990/CYInvestmentIncomeAmt | 0 | 24139 |
| IRS990/CYOtherExpensesAmt | 0 | 199200 |
| IRS990/CYOtherRevenueAmt | 0 | 0 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 0 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | -507202 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 691302 |
| IRS990/CYTotalExpensesAmt | 0 | 933466 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 0 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 426264 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | false |
| IRS990/DeductibleArtContributionInd | 0 | false |
| IRS990/DeductibleNonCashContriInd | 0 | false |
| IRS990/DelegationOfMgmtDutiesInd | 0 | false |
| IRS990/DepreciationDepletionGrp/ManagementAndGeneralAmt | 0 | 127 |
| IRS990/DepreciationDepletionGrp/ProgramServicesAmt | 0 | 127 |
| IRS990/DepreciationDepletionGrp/TotalAmt | 0 | 254 |
| IRS990/Desc | 0 | The Association was formed to improve the conditions of the semiconductor industry by providing a forum for the exchange of information relating to the manufacture and distribution of silicon based integrated circuits and MEMS, to address issues that are better addressed through an industry association, to promote cooperation and solutions, to compile statistical information regarding manufacturing and distribution, promote customer awareness and the Associations standards, promote participation in the international standards program and address other issues of common interest. |
| IRS990/DescribedInSection501c3Ind | 0 | false |
| IRS990/DisregardedEntityInd | 0 | false |
| IRS990/DocumentRetentionPolicyInd | 0 | true |
| IRS990/DonorAdvisedFundInd | 0 | false |
| IRS990/ElectionOfBoardMembersInd | 0 | true |
| IRS990/EmployeeCnt | 0 | 0 |
| IRS990/ExpenseAmt | 0 | 431416 |
| IRS990/FamilyOrBusinessRlnInd | 0 | false |
| IRS990/FederalGrantAuditRequiredInd | 0 | false |
| IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt | 0 | 2030 |
| IRS990/FeesForServicesAccountingGrp/TotalAmt | 0 | 2030 |
| IRS990/FeesForServicesLegalGrp/ManagementAndGeneralAmt | 0 | 9485 |
| IRS990/FeesForServicesLegalGrp/TotalAmt | 0 | 9485 |
| IRS990/FeesForServicesManagementGrp/ManagementAndGeneralAmt | 0 | 120250 |
| IRS990/FeesForServicesManagementGrp/TotalAmt | 0 | 120250 |
| IRS990/ForeignActivitiesInd | 0 | false |
| IRS990/ForeignFinancialAccountInd | 0 | false |
| IRS990/ForeignOfficeInd | 0 | false |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 0 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 1 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 2 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 3 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 4 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 5 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 6 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 7 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 0 | 40.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 1 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 2 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 3 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 4 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 5 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 6 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 7 | 20.00 |
| IRS990/Form990PartVIISectionAGrp/HighestCompensatedEmployeeInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 4 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 5 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 6 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 0 | LT GUTTADAURO |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | ARIEL MEYUHAS |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | DALE MILLER |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | TOM SALMON |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 4 | KATHY CLEVENGER |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 5 | JOHN SPICER |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 6 | LLOYD WETZEL |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 7 | JOSEPH ARDINI |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 0 | 476819 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 7 | 126603 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 0 | EXEC DIRECTOR EMERITUS & TREA |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | ADVISORY DIRECTORDIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | EXECUTIVE DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 4 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 5 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 6 | ALTERNATE DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 7 | SECRETARY |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | false |
| IRS990/FormationYr | 0 | 2004 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | false |
| IRS990/FSAuditedInd | 0 | false |
| IRS990/FundraisingActivitiesInd | 0 | false |
| IRS990/GainOrLossGrp/SecuritiesAmt | 0 | 7902 |
| IRS990/GamingActivitiesInd | 0 | false |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 7 |
| IRS990/GrantAmt | 0 | 10000 |
| IRS990/GrantsToDomesticOrgsGrp/ProgramServicesAmt | 0 | 10000 |
| IRS990/GrantsToDomesticOrgsGrp/TotalAmt | 0 | 10000 |
| IRS990/GrantsToIndividualsInd | 0 | false |
| IRS990/GrantsToOrganizationsInd | 0 | true |
| IRS990/GrantToRelatedPersonInd | 0 | false |
| IRS990/GrossAmountSalesAssetsGrp/SecuritiesAmt | 0 | 390043 |
| IRS990/GrossReceiptsAmt | 0 | 808405 |
| IRS990/GroupReturnForAffiliatesInd | 0 | false |
| IRS990/IncludeFIN48FootnoteInd | 0 | false |
| IRS990/IndependentAuditFinclStmtInd | 0 | false |
| IRS990/IndependentVotingMemberCnt | 0 | 5 |
| IRS990/IndivRcvdGreaterThan100KCnt | 0 | 2 |
| IRS990/IndoorTanningServicesInd | 0 | false |
| IRS990/InfoInScheduleOPartIIIInd | 0 | X |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InformationTechnologyGrp/ProgramServicesAmt | 0 | 5977 |
| IRS990/InformationTechnologyGrp/TotalAmt | 0 | 5977 |
| IRS990/InsuranceGrp/ManagementAndGeneralAmt | 0 | 1653 |
| IRS990/InsuranceGrp/TotalAmt | 0 | 1653 |
| IRS990/InvestmentIncomeGrp/ExclusionAmt | 0 | 16237 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 16237 |
| IRS990/InvestmentInJointVentureInd | 0 | false |
| IRS990/IRPDocumentCnt | 0 | 2 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LandBldgEquipBasisNetGrp/BOYAmt | 0 | 1013 |
| IRS990/LegalDomicileStateCd | 0 | CA |
| IRS990/LessCostOthBasisSalesExpnssGrp/SecuritiesAmt | 0 | 382141 |
| IRS990/LoanOutstandingInd | 0 | false |
| IRS990/LocalChaptersInd | 0 | false |
| IRS990/MaterialDiversionOrMisuseInd | 0 | false |
| IRS990/MembershipDuesAmt | 0 | 402125 |
| IRS990/MembersOrStockholdersInd | 0 | true |
| IRS990/MethodOfAccountingAccrualInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | true |
| IRS990/MinutesOfGoverningBodyInd | 0 | true |
| IRS990/MissionDesc | 0 | THE ASSOCIATION WAS FORMED TO IMPROVE THE CONDITIONS OF THE SEMICONDUCTOR MANUFACTURING INDUSTRY. |
| IRS990/MoreThan5000KToIndividualsInd | 0 | false |
| IRS990/MoreThan5000KToOrgInd | 0 | false |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 882719 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 375517 |
| IRS990/NetGainOrLossInvestmentsGrp/ExclusionAmt | 0 | 7902 |
| IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt | 0 | 7902 |
| IRS990/NetUnrelatedBusTxblIncmAmt | 0 | 0 |
| IRS990/NondeductibleContributionsInd | 0 | false |
| IRS990/OccupancyGrp/ManagementAndGeneralAmt | 0 | 2371 |
| IRS990/OccupancyGrp/ProgramServicesAmt | 0 | 2372 |
| IRS990/OccupancyGrp/TotalAmt | 0 | 4743 |
| IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt | 0 | 1100 |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 1100 |
| IRS990/OfficerMailingAddressInd | 0 | false |
| IRS990/OperateHospitalInd | 0 | false |
| IRS990/Organization501cInd | 0 | X |
| IRS990/OrgDoesNotFollowSFAS117Ind | 0 | X |
| IRS990/OtherAssetsTotalGrp/BOYAmt | 0 | 199 |
| IRS990/OtherChangesInNetAssetsAmt | 0 | 0 |
| IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt | 0 | 9015 |
| IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt | 0 | 9748 |
| IRS990/OtherEmployeeBenefitsGrp/TotalAmt | 0 | 18763 |
| IRS990/OtherExpensesGrp/Desc | 0 | Charitable Contributions |
| IRS990/OtherExpensesGrp/Desc | 1 | Equipment Rental |
| IRS990/OtherExpensesGrp/Desc | 2 | Taxes and Licenses |
| IRS990/OtherExpensesGrp/Desc | 3 | Extinguished Debt |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 0 | 2050 |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 1 | 274 |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 2 | 27370 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 0 | 2612 |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 2050 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 2612 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 274 |
| IRS990/OtherExpensesGrp/TotalAmt | 3 | 27370 |
| IRS990/OtherLiabilitiesGrp/BOYAmt | 0 | 3500 |
| IRS990/OtherLiabilitiesGrp/EOYAmt | 0 | 19710 |
| IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt | 0 | 22213 |
| IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt | 0 | 22213 |
| IRS990/OtherSalariesAndWagesGrp/TotalAmt | 0 | 44426 |
| IRS990/PartialLiquidationInd | 0 | false |
| IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt | 0 | 14609 |
| IRS990/PayrollTaxesGrp/ProgramServicesAmt | 0 | 15797 |
| IRS990/PayrollTaxesGrp/TotalAmt | 0 | 30406 |
| IRS990/PoliticalCampaignActyInd | 0 | false |
| IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt | 0 | 315 |
| IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt | 0 | 199 |
| IRS990/PrincipalOfficerNm | 0 | LT GUTTADAURO |
| IRS990/ProfessionalFundraisingInd | 0 | false |
| IRS990/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990/PYBenefitsPaidToMembersAmt | 0 | 39607 |
| IRS990/PYContributionsGrantsAmt | 0 | 417909 |
| IRS990/PYGrantsAndSimilarPaidAmt | 0 | 42000 |
| IRS990/PYInvestmentIncomeAmt | 0 | 13852 |
| IRS990/PYOtherExpensesAmt | 0 | 97975 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | -49113 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 301292 |
| IRS990/PYTotalExpensesAmt | 0 | 480874 |
| IRS990/PYTotalRevenueAmt | 0 | 431761 |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | -507202 |
| IRS990/RegularMonitoringEnfrcInd | 0 | true |
| IRS990/RelatedEntityInd | 0 | false |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990/ReportInvestmentsOtherSecInd | 0 | false |
| IRS990/ReportLandBuildingEquipmentInd | 0 | false |
| IRS990/ReportOtherAssetsInd | 0 | false |
| IRS990/ReportOtherLiabilitiesInd | 0 | true |
| IRS990/ReportProgramRelatedInvstInd | 0 | false |
| IRS990/RevenueAmt | 0 | 402125 |
| IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt | 0 | 882719 |
| IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt | 0 | 375517 |
| IRS990/SavingsAndTempCashInvstGrp/BOYAmt | 0 | 831132 |
| IRS990/SavingsAndTempCashInvstGrp/EOYAmt | 0 | 770004 |
| IRS990/ScheduleBRequiredInd | 0 | false |
| IRS990ScheduleC/AgreeCarryoverPriorYearInd | 0 | false |
| IRS990ScheduleC/OnlyInHouseLobbyingInd | 0 | true |
| IRS990ScheduleC/SubstantiallyAllDuesNondedInd | 0 | false |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 0 | 19710 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 0 | Bank Overdraft |
| IRS990ScheduleD/TotalLiabilityAmt | 0 | 19710 |
| IRS990ScheduleI/GrantRecordsMaintainedInd | 0 | true |
| IRS990ScheduleI/RecipientTable/CashGrantAmt | 0 | 10000 |
| IRS990ScheduleI/RecipientTable/IRCSectionDesc | 0 | 501c6 |
| IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt | 0 | To support SEMIs educational work |
| IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt | 0 | SEMI Foundation |
| IRS990ScheduleI/RecipientTable/RecipientEIN | 0 | 300155873 |
| IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt | 0 | 3081 Zanker Road |
| IRS990ScheduleI/RecipientTable/USAddress/CityNm | 0 | San Jose |
| IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd | 0 | CA |
| IRS990ScheduleI/RecipientTable/USAddress/ZIPCd | 0 | 95134 |
| IRS990ScheduleI/RecipientTable/ValuationMethodUsedDesc | 0 | Checks written |
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| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt | 0 | 256793 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm | 0 | LT GUTTADAURO |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt | 0 | EXEC DIRECTOR EMERITUS & TREASURER |
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| IRS990ScheduleJ/SupplementalNonqualRtrPlanInd | 0 | false |
| IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/PersonNm | 0 | WAFER FOUNDRY SERVICES INC |
| IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/PersonNm | 1 | MICHAEL GUTTADAURO |
| IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt | 0 | ENTITY OWNED BY EXEC DIRECTOR |
| IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt | 1 | CHILD OF EXEC DIRECTOR |
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| IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd | 1 | false |
| IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionAmt | 0 | 27370 |
| IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionAmt | 1 | 3450 |
| IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc | 0 | Extinguishment of Debt |
| IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc | 1 | IT SERVICES |
| IRS990/ScheduleORequiredInd | 0 | true |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | On June 26, 2016, the organization contracted with Semiconductor Equipment and Materials International (SEMI) for SEMI to manage Fab Owners Association (FOA) beginning January 1, 2017. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | As a business league under 501(c)(6) the Association has members and associate members who join the Association. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | The Association is based on membership. Members of the Assocation may be elected to the governing board; associate members are not allowed to be elected to the board. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | The Form 990 is reviewed by the Executive Director Emeritus prior to filing. Members of the Governing Board are notified the Form 990 is available for review. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | To ensure the Assocation operates in a manner consistent with charitable purposes and does not engage in activities that could jeopardize its tax-exempt status, periodic reviews shall be conducted. The periodic reviews shall, at a minimum, include whether compensation arrangements and benefits are reasonable, based on competent survey information, and the result of arms length bargaining. Also whether partnerships, joint ventures, and arrangements with management organizations conform to the Assocations written policies, are properly recorded, reflect reasonable investment or payments for goods and services, further charitable purposes and do not result in inurement, impermissible private benefit or in an excess benefit transaction. Outside advisors may be used to conduct the reviews. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | A voting member of the governing board who receives compensation, directly or indirectly, from the Association for services is precluded from voting on matters pertaining to that members compensation. A voting member of any committee whose jurisdiction includes compensation matters and who receives compensation, directly or indirectly, from the Association for services is precluded from voting on matters pertaining to that members compensation. No voting member of the governing board or any committee whose jurisdiction includes compensation matters and who receives compensation, directly or indirectly, from the Association, either individually or collectively, is prohibited from providing information to any committee regarding compensation. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 6 | A voting member of the governing board who receives compensation, directly or indirectly, from the Association for services is precluded from voting on matters pertaining to that members compensation. A voting member of any committee whose jurisdiction includes compensation matters and who receives compensation, directly or indirectly, from the Association for services is precluded from voting on matters pertaining to that members compensation. No voting member of the governing board or any committee whose jurisdiction includes compensation matters and who receives compensation, directly or indirectly, from the Association, either individually or collectively, is prohibited from providing information to any committee regarding compensation. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 7 | The documents are available for for inspection at the organizations offices based on receipt of a written request. No requests for inspection were received during the period covered by this filing. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 8 | On June 26, 2016, the organization contracted with Semiconductor Equipment and Materials International (SEMI) for SEMI to manage Fab Owners Association (FOA) beginning January 1, 2017. Additionally, FOA agreed to transfers all assets to SEMI on or around December 31, 2017. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Management duties delegation Part VI line 3 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | Members or stockholder classes and rights Part VI line 6 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | Member election for additional members Part VI line 7a |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | Form 990 governing body review Part VI line 11 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | Conflict of interest policy compliance Part VI line 12c |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | CEO executive director top management comp Part VI line 15a |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 6 | Other officer or key employee compensation Part VI line 15b |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 7 | Governing documents etc available to public Part VI line 19 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 8 | Cessation of or significant change to any program service Part III line 3 |
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| IRS990/SignificantChangeInd | 0 | true |
| IRS990/SignificantNewProgramSrvcInd | 0 | false |
| IRS990/StatesWhereCopyOfReturnIsFldCd | 0 | CA |
| IRS990/SubjectToProxyTaxInd | 0 | true |
| IRS990/TaxablePartyNotificationInd | 0 | false |
| IRS990/TaxExemptBondsInd | 0 | false |
| IRS990/TempOrPermanentEndowmentsInd | 0 | false |
| IRS990/TerminateOperationsInd | 0 | false |
| IRS990/TotalAssetsBOYAmt | 0 | 886254 |
| IRS990/TotalAssetsEOYAmt | 0 | 770203 |
| IRS990/TotalAssetsGrp/BOYAmt | 0 | 886254 |
| IRS990/TotalAssetsGrp/EOYAmt | 0 | 770203 |
| IRS990/TotalCompGreaterThan150KInd | 0 | true |
| IRS990/TotalContributionsAmt | 0 | 402125 |
| IRS990/TotalEmployeeCnt | 0 | 0 |
| IRS990/TotalFunctionalExpensesGrp/FundraisingAmt | 0 | 0 |
| IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt | 0 | 502050 |
| IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt | 0 | 431416 |
| IRS990/TotalFunctionalExpensesGrp/TotalAmt | 0 | 933466 |
| IRS990/TotalGrossUBIAmt | 0 | 0 |
| IRS990/TotalLiabilitiesBOYAmt | 0 | 3535 |
| IRS990/TotalLiabilitiesEOYAmt | 0 | 394686 |
| IRS990/TotalLiabilitiesGrp/BOYAmt | 0 | 3535 |
| IRS990/TotalLiabilitiesGrp/EOYAmt | 0 | 394686 |
| IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt | 0 | 882719 |
| IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt | 0 | 375517 |
| IRS990/TotalOtherCompensationAmt | 0 | 0 |
| IRS990/TotalProgramServiceExpensesAmt | 0 | 431416 |
| IRS990/TotalReportableCompFromOrgAmt | 0 | 603422 |
| IRS990/TotalRevenueGrp/ExclusionAmt | 0 | 24139 |
| IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 0 |
| IRS990/TotalRevenueGrp/TotalRevenueColumnAmt | 0 | 426264 |
| IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt | 0 | 0 |
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| IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt | 0 | 770203 |
| IRS990/TotReportableCompRltdOrgAmt | 0 | 0 |
| IRS990/TransactionWithControlEntInd | 0 | false |
| IRS990/TravelGrp/ManagementAndGeneralAmt | 0 | 2562 |
| IRS990/TravelGrp/ProgramServicesAmt | 0 | 10250 |
| IRS990/TravelGrp/TotalAmt | 0 | 12812 |
| IRS990/TypeOfOrganizationAssocInd | 0 | X |
| IRS990/UnrelatedBusIncmOverLimitInd | 0 | false |
| IRS990/UponRequestInd | 0 | X |
| IRS990/VotingMembersGoverningBodyCnt | 0 | 7 |
| IRS990/VotingMembersIndependentCnt | 0 | 5 |
| IRS990/WebsiteAddressTxt | 0 | www.waferfabs.org |
| IRS990/WhistleblowerPolicyInd | 0 | false |
| ReturnHeader/BuildTS | 0 | 2019-02-21 02:37:17Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | true |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | LT GUTTADAURO |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | EXEC DIRECTOR E |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 4082532449 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2018-11-14 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | FAB OWNERS ASSOCIATION |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | FABO |
| ReturnHeader/Filer/EIN | 0 | 810667666 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | 10251 PARLETT PLACE |
| ReturnHeader/Filer/USAddress/CityNm | 0 | CUPERTINO |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | CA |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 950142016 |
| ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId | 0 | C44290323D0454F0C9DCAF95433DD919B1F56E39 |
| ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId | 0 | C44290323D0454F0C9DCAF95433DD919B1F56E39 |
| ReturnHeader/FilingSecurityInformation/FederalOriginalSubmissionId | 0 | 7703032018318intfik5 |
| ReturnHeader/FilingSecurityInformation/FederalOriginalSubmissionIdDt | 0 | 2018-11-14 |
| ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd | 0 | P |
| ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt | 0 | 47.32.133.104 |
| ReturnHeader/FilingSecurityInformation/IPDt | 0 | 2018-11-14 |
| ReturnHeader/FilingSecurityInformation/IPTm | 0 | 20:20:31 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 431994776 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | Bryan D Copas CPA A Prof Corp |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | 631 Del Monte Drive |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | Hollister |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | CA |
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Displayed year
2017 • Form 990Detailed filing. Detailed filing data is available for this year.