Liabilities / Assets
35th percentile
Higher debt load relative to assets than 35% of similar nonprofits.
Sema Memorial Scholarship Fund
990 • Fiscal year 2019 • EIN 95-4131888
Siviq Scores
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
0.02x
Liabilities / Revenue
59th percentile
Higher debt load relative to revenue than 59% of similar nonprofits.
Net Margin
7th percentile
Higher net margin than 7% of similar nonprofits.
Top Officer Pay
99th percentile
Higher top officer pay than 99% of similar nonprofits.
Top officer pay equals 246.5% of source-year revenue.
Asset Growth
14th percentile
Faster asset growth than 14% of similar nonprofits.
Revenue Growth
6th percentile
Faster revenue growth than 6% of similar nonprofits.
Balance Sheet
Assets
Down$2,346,483
Down $212,060 (-8.3%) from 2018
Net Assets
Down$2,289,561
Down $214,875 (-8.6%) from 2018
Liabilities
Up$56,922
Up $2,815 (+5.2%) from 2018
Revenue And Expenses
Revenue
Down$399,890
Down $298,755 (-43%) from 2018
Expenses
Up$577,535
Up $126,914 (+28%) from 2018
Net Income
Down-$177,645
Down $425,669 (-172%) from 2018
Historical Trend
Jump To
Filing Snapshot
- Filing Period
- Jul 1, 2018 to Jun 30, 2019
- Signed
- Mar 4, 2020
- Return Version
- 2018v3.1
- Gross Receipts
- $417,584
Mission and Program Overview
Mission
The sema memorial scholarship fund (smsf) is dedicated to activating the next generation automotive workforce by providing financial support and career resources to students, schools, educators, and programs that benefit the professional development of young professionals enrolled in various high schools, universities, colleges, and/or vocational schools in the united states. Sema cares aims to bring the voice and resources of this community together to make a positive difference in the lives of others.
To foster leadership in the specialty equipment marketplace and to support educational goals for students to pursuing careers in the automotive aftermarket.
Balance Sheet Detail
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Investments in Publicly Traded Securities | $2,248,179 | $2,197,423 | ▼ $50,756 |
| Savings and Temporary Cash Investments | $307,447 | $144,764 | ▼ $162,683 |
| Accounts Receivable | $2,917 | $4,296 | ▲ $1,379 |
| Total Assets | $2,558,543 | $2,346,483 | ▼ $212,060 |
| Liabilities | |||
| Other Liabilities | $35,008 | $36,687 | ▲ $1,679 |
| Deferred Revenue | $19,099 | $20,235 | ▲ $1,136 |
| Total Liabilities | $54,107 | $56,922 | ▲ $2,815 |
| Net Assets / Fund Balance | |||
| Temporarily Rstr Net Assets | $2,446,286 | $2,231,411 | ▼ $214,875 |
| Permanently Rstr Net Assets | $58,150 | $58,150 | → $0 |
| Total Net Assets Fund Balance | $2,504,436 | $2,289,561 | ▼ $214,875 |
| Total Liabilities and Net Assets / Fund Balance | $2,558,543 | $2,346,483 | ▼ $212,060 |
Compensation and Service Providers
Board Members and Trustees
| Name | Title |
|---|---|
| Tim Martin | Chairman |
| Doug Evans | Board Member |
| Ernie Silvers | Board Member |
| Nate Shelton | Board Member |
| Christopher J Kersting | Executive Director |
| Peter Lehman | Secretary/treasurer |
| George Afremow | VP, Chief Financial Officer |
Revenue and Support
Revenue Composition
- Contributions and Grants
- $185,735
- Program Service Revenue
- $0
- Investment Income
- $136,640
- Other Revenue
- $77,515
- All Other Contributions
- $47,017
- Change in Net Assets
- $-177,645
Expenses and Functional Allocation
Major Expense Lines
| Line Item | Amount |
|---|---|
| Grants and Similar Amounts Paid | $520,977 |
| Other Expenses | $56,558 |
| Professional Fundraising Fees | $0 |
| Salaries, Compensation, and Employee Benefits | $0 |
| Total Fundraising Expense | $0 |
Functional Expense Allocation
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Grants to Domestic Individuals | $294,000 | - | - | $294,000 |
| Grants to Domestic Orgs | $226,977 | - | - | $226,977 |
| Other Expenses | - | $30,301 | - | $30,301 |
| Advertising | - | $12,274 | - | $12,274 |
| Fees for Service Investment Mgmnt Fees | - | $6,280 | - | $6,280 |
| Fees for Services Accounting | - | $5,544 | - | $5,544 |
| Office Expenses | - | $2,159 | - | $2,159 |
| Total Functional Expenses | $520,977 | $56,558 | $0 | $577,535 |
International Activity
Grant and Assistance Recipients
| Recipient | Location | Category | Purpose | Amount |
|---|---|---|---|---|
| Childhelp | Phoenix, AZ | 501(c)(3) | Program Support | $185,659 |
| Austin Hatcher Foundation for Pediatric Cancer | Chattanooga, TN | 501(c)(3) | Program Support | $20,659 |
| Victory Junction | Randleman, NC | 501(c)(3) | Program Support | $20,659 |
Fundraising, Events, and Gaming
- Fundraising activities
- Yes
- Gaming activities
- No
- Professional fundraiser used
- No
Fundraising and Gaming Totals
| Line Item | Amount |
|---|---|
| Fundraising Gross Income | $93,709 |
| Fundraising Direct Expenses | $17,694 |
| Professional Fundraising Fees | $0 |
Fundraising Events
| Event | Gross Receipts | Gross Revenue | Direct Expenses | Net Income |
|---|---|---|---|---|
| Installation Banquet and Gala | $54,595 | $54,595 | $3,635 | $50,960 |
| Barret Jackson Auction | $165,000 | $39,114 | - | $39,114 |
| Total Events | $232,427 | $93,709 | $17,694 | $76,015 |
Political and Lobbying Activity
- Political campaign activity
- No
- Lobbying activity
- No
- Subject to proxy tax
- No
Debt and Bond Financing
Other Reported Liabilities
| Liability | Amount |
|---|---|
| Due to Sema Corporate | $36,687 |
Governance and Compliance
Governance Checklist
- Compiled or reviewed by an accountant
- No
- Annual disclosure for covered persons
- Yes
- Audit committee
- 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
- Yes
- Audited financial statements prepared
- Yes
- Key decisions subject to board approval
- Yes
- Management duties delegated
- No
Governance Explanations
Form 990, Part VI, Section A, Line 7A
“The board shall be elected biannually by the board of directors of the specialty equipment market association, a related nonprofit tax exempt entity under internal revenue code 501(c)(6), whose purposes are similar to those of the fund. (the executive director position is not subject to the biannual approval process).”
Form 990, Part VI, Section A, Line 7B
“The organization may only dissolve after having received express written approval by the board of directors of the specialty equipment market association.”
Form 990, Part VI, Section B, Line 11B
“The form 990 is prepared by an accounting firm. Management reviews the return and the cfo/board member signs the form 990. The sema board of directors has authorized the audit review committee in conjunction with management to review and approve the form 990. Before filing with the irs, the return is reviewed in detail with the audit review committee.”
Form 990, Part VI, Section B, Line 12C
“The directors are required to confirm receipt and review of the conflict of interest policy upon commencement and any policy updates. The directors are requested to report any new potential conflicts at the quarterly board of directors meetings. In the event a member or key staff believes that there is a potential conflict of interest, or the appearance of a conflict of interest, he/she shall bring the relevant facts to the attention of the appropriate board of directors. Upon notice of such circumstances, the board of directors shall determine whether a conflict of interest is in evidence and if there is such a conflict of interest, how it is to be addressed. It is understood that certain instances of conflict of interest may be resolved by disclosure and others require recusal. In the event it is later determined that a board member had a conflict of interest, such conflict shall not affect the validity of any vote of the board.”
Form 990, Part VI, Section C, Line 19
“Upon request, a hard copy will be mailed out within 30 days.”
FORM 990, PART VI, SECTION B, LINE 15:
“Compensation for the top management official is determined by a related organization, specialty equipment market association (sema). Sema's compensation committee uses an independent compensation consultant and compensation surveys to determine the compensation for the top management official and the four vice presidents of the organization. The compensation committee meets periodically as needed to undertake compensation review.”
Filing and Contact Details
Filer
- Filer Name
- Sema Memorial Scholarship Fund
- EIN
- 95-4131888
- Phone
- 9099786709
- Address
- 1575 S VALLEY VISTA DRIVE, DIAMOND BAR, CA 91765
- Doing Business As
- Sema Cares
Signing Officer
- Name
- Christopher J Kersting
- Title
- Executive Director
- Phone
- 9099786709
- Signed
- 2020-03-04
- Discuss with paid preparer
- Yes
Organization Details
- Principal Officer
- Christopher J Kersting
- Formed
- 1989
- Legal Domicile
- Dc
- Voting Board Members
- 5
- Independent Board Members
- 5
- Employees
- 0
- Volunteers
- 15
Preparer
- Firm
- Moss Adams Llp
- Address
- 3121 W MARCH LN STE 200, STOCKTON, CA 95219-2367
- Preparer
- Tracy S Paglia
- Phone
- 2099556100
Supplemental Narrative
Financial Statement Notes
PART X, LINE 2:
“The association had no uncertain tax positions for the years ended june 30, 2019 or june 30, 2018.”
Raw XML AppendixShowing 400 of 545 raw XML fields
This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.
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| IRS990/ActivityOrMissionDesc | 0 | TO FOSTER LEADERSHIP IN THE SPECIALTY EQUIPMENT MARKETPLACE AND TO SUPPORT EDUCATIONAL GOALS FOR STUDENTS TO PURSUING CAREERS IN THE AUTOMOTIVE AFTERMARKET. |
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| IRS990/Desc | 0 | SCHOLARSHIPS FROM SEMA MEMORIAL SCHOLARSHIP FUND WERE GRANTED TO WORTHY INDIVIDUALS AND PAYMENTS WERE MADE DIRECTLY TO THEIR RESPECTIVE SCHOOLS. FINANCIAL ASSISTANCE FROM SEMA CARES WERE PROVIDED TO SEVERAL DIFFERENT TYPES OF CHARITABLE ORGANIZATIONS WHICH ARE EXEMPT FROM FEDERAL INCOME TAX UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. |
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| IRS990/MissionDesc | 0 | THE SEMA MEMORIAL SCHOLARSHIP FUND (SMSF) IS DEDICATED TO ACTIVATING THE NEXT GENERATION AUTOMOTIVE WORKFORCE BY PROVIDING FINANCIAL SUPPORT AND CAREER RESOURCES TO STUDENTS, SCHOOLS, EDUCATORS, AND PROGRAMS THAT BENEFIT THE PROFESSIONAL DEVELOPMENT OF YOUNG PROFESSIONALS ENROLLED IN VARIOUS HIGH SCHOOLS, UNIVERSITIES, COLLEGES, AND/OR VOCATIONAL SCHOOLS IN THE UNITED STATES. SEMA CARES AIMS TO BRING THE VOICE AND RESOURCES OF THIS COMMUNITY TOGETHER TO MAKE A POSITIVE DIFFERENCE IN THE LIVES OF OTHERS. |
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| IRS990/PYGrantsAndSimilarPaidAmt | 0 | 387290 |
| IRS990/PYInvestmentIncomeAmt | 0 | 189367 |
| IRS990/PYOtherExpensesAmt | 0 | 63331 |
| IRS990/PYOtherRevenueAmt | 0 | 4836 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 0 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | 248024 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 0 |
| IRS990/PYTotalExpensesAmt | 0 | 450621 |
| IRS990/PYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/PYTotalRevenueAmt | 0 | 698645 |
| IRS990/QuidProQuoContributionsInd | 0 | 1 |
| IRS990/QuidProQuoContriDisclInd | 0 | 1 |
| IRS990/RcvFndsToPayPrsnlBnftCntrctInd | 0 | 0 |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | -177645 |
| IRS990/RegularMonitoringEnfrcInd | 0 | 1 |
| IRS990/RelatedEntityInd | 0 | 1 |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | 0 |
| IRS990/ReportInvestmentsOtherSecInd | 0 | 0 |
| IRS990/ReportLandBuildingEquipmentInd | 0 | 0 |
| IRS990/ReportOtherAssetsInd | 0 | 0 |
| IRS990/ReportOtherLiabilitiesInd | 0 | 1 |
| IRS990/ReportProgramRelatedInvstInd | 0 | 0 |
| IRS990/RevenueAmt | 0 | 0 |
| IRS990/SavingsAndTempCashInvstGrp/BOYAmt | 0 | 307447 |
| IRS990/SavingsAndTempCashInvstGrp/EOYAmt | 0 | 144764 |
| IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt | 0 | OTHER INCOME - 2015 AMOUNT: $ 2,000. 2017 AMOUNT: $ 10. 2018 AMOUNT: $ 1,500. |
| IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc | 0 | SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt | 0 | 185735 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt | 0 | 504442 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt | 0 | 212229 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt | 0 | 124836 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt | 0 | 176988 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt | 0 | 1204230 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt | 0 | 54731 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt | 0 | 58535 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt | 0 | 46483 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt | 0 | 47524 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt | 0 | 49849 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt | 0 | 257122 |
| IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearAmt | 0 | 1500 |
| IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus1YearAmt | 0 | 10 |
| IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus3YearsAmt | 0 | 2000 |
| IRS990ScheduleA/OtherIncome170Grp/TotalAmt | 0 | 3510 |
| IRS990ScheduleA/PublicOrganization170Ind | 0 | X |
| IRS990ScheduleA/PublicSupportCY170Pct | 0 | 0.39710 |
| IRS990ScheduleA/PublicSupportPY170Pct | 0 | 0.39990 |
| IRS990ScheduleA/PublicSupportTotal170Amt | 0 | 624630 |
| IRS990ScheduleA/SubstantialContributorsTotAmt | 0 | 579600 |
| IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind | 0 | X |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt | 0 | 185735 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt | 0 | 504442 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt | 0 | 212229 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt | 0 | 124836 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt | 0 | 176988 |
| IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt | 0 | 1204230 |
| IRS990ScheduleA/TotalSupportAmt | 0 | 1572899 |
| IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/CurrentTaxYearAmt | 0 | 76015 |
| IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/CurrentTaxYearMinus1YearAmt | 0 | 4826 |
| IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/CurrentTaxYearMinus3YearsAmt | 0 | 11929 |
| IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/CurrentTaxYearMinus4YearsAmt | 0 | 15267 |
| IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/TotalAmt | 0 | 108037 |
| IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine1 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorNum | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine1 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine2 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt | 0 | RESTRICTED |
| IRS990/ScheduleBRequiredInd | 0 | 1 |
| IRS990ScheduleD/FootnoteTextInd | 0 | X |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 0 | 36687 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 0 | DUE TO SEMA CORPORATE |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 0 | THE ASSOCIATION HAD NO UNCERTAIN TAX POSITIONS FOR THE YEARS ENDED JUNE 30, 2019 OR JUNE 30, 2018. |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | PART X, LINE 2: |
| IRS990ScheduleD/TotalBookValueLandBuildingsAmt | 0 | 0 |
| IRS990ScheduleD/TotalLiabilityAmt | 0 | 36687 |
| IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContributionsTotAmt | 0 | 138718 |
| IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContriEvent1Amt | 0 | 125886 |
| IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContriOtherEventsAmt | 0 | 12832 |
| IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt | 0 | 17694 |
| IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm | 0 | BARRET JACKSON AUCTION |
| IRS990ScheduleG/FundraisingEventInformationGrp/Event2Nm | 0 | INSTALLATION BANQUET AND GALA |
| IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt | 0 | 165000 |
| IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent2Amt | 0 | 54595 |
| IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsOtherEventsAmt | 0 | 12832 |
| IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt | 0 | 232427 |
| IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt | 0 | 39114 |
| IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent2Amt | 0 | 54595 |
| IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt | 0 | 93709 |
| IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt | 0 | 76015 |
| IRS990ScheduleG/FundraisingEventInformationGrp/NonCashPrizesEvent1Amt | 0 | 14059 |
| IRS990ScheduleG/FundraisingEventInformationGrp/NonCashPrizesTotalEventsAmt | 0 | 14059 |
| IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt | 0 | 3635 |
| IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent2Amt | 0 | 3635 |
| IRS990ScheduleG/FundraisingEventInformationGrp/OtherEventsTotalCnt | 0 | 1 |
| IRS990ScheduleI/GrantRecordsMaintainedInd | 0 | 1 |
| IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/CashGrantAmt | 0 | 268000 |
| IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/CashGrantAmt | 1 | 26000 |
| IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt | 0 | SCHOLARSHIPS |
| IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt | 1 | LOAN FORGIVENESS |
| IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/RecipientCnt | 0 | 89 |
| IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/RecipientCnt | 1 | 13 |
| IRS990ScheduleI/RecipientTable/CashGrantAmt | 0 | 185659 |
| IRS990ScheduleI/RecipientTable/CashGrantAmt | 1 | 20659 |
| IRS990ScheduleI/RecipientTable/CashGrantAmt | 2 | 20659 |
| IRS990ScheduleI/RecipientTable/IRCSectionDesc | 0 | 501(C)(3) |
| IRS990ScheduleI/RecipientTable/IRCSectionDesc | 1 | 501(C)(3) |
| IRS990ScheduleI/RecipientTable/IRCSectionDesc | 2 | 501(C)(3) |
| IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt | 0 | PROGRAM SUPPORT |
| IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt | 1 | PROGRAM SUPPORT |
| IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt | 2 | PROGRAM SUPPORT |
| IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt | 0 | CHILDHELP |
| IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt | 1 | VICTORY JUNCTION |
| IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt | 2 | AUSTIN HATCHER FOUNDATION FOR PEDIATRIC CANCER |
| IRS990ScheduleI/RecipientTable/RecipientEIN | 0 | 952884608 |
| IRS990ScheduleI/RecipientTable/RecipientEIN | 1 | 562215292 |
| IRS990ScheduleI/RecipientTable/RecipientEIN | 2 | 208065108 |
| IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt | 0 | 4350 E CAMELBACK ROAD BLDG F250 |
| IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt | 1 | 4500 ADAMS WAY |
| IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt | 2 | 6739 RINGGOLD ROAD STE TG |
| IRS990ScheduleI/RecipientTable/USAddress/CityNm | 0 | PHOENIX |
| IRS990ScheduleI/RecipientTable/USAddress/CityNm | 1 | RANDLEMAN |
| IRS990ScheduleI/RecipientTable/USAddress/CityNm | 2 | CHATTANOOGA |
| IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd | 0 | AZ |
| IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd | 1 | NC |
| IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd | 2 | TN |
| IRS990ScheduleI/RecipientTable/USAddress/ZIPCd | 0 | 85018 |
| IRS990ScheduleI/RecipientTable/USAddress/ZIPCd | 1 | 27317 |
| IRS990ScheduleI/RecipientTable/USAddress/ZIPCd | 2 | 37412 |
| IRS990ScheduleI/SupplementalInformationDetail/ExplanationTxt | 0 | FINANCIAL ASSISTANCE GRANTS WERE PROVIDED TO EXEMPT ORGANIZATIONS AND SCHOLARSHIP PAYMENTS WERE MADE DIRECTLY TO RECIPIENTS' RESPECTIVE SCHOOLS. |
| IRS990ScheduleI/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | PART I, LINE 2: |
| IRS990ScheduleI/Total501c3OrgCnt | 0 | 3 |
| IRS990ScheduleJ/AnyNonFixedPaymentsInd | 0 | 0 |
| IRS990ScheduleJ/CompBasedOnRevenueOfFlngOrgInd | 0 | 0 |
| IRS990ScheduleJ/CompBsdNetEarnsFlngOrgInd | 0 | 0 |
| IRS990ScheduleJ/CompBsdNetEarnsRltdOrgsInd | 0 | 0 |
| IRS990ScheduleJ/CompBsdOnRevRelatedOrgsInd | 0 | 0 |
| IRS990ScheduleJ/EquityBasedCompArrngmInd | 0 | 0 |
| IRS990ScheduleJ/InitialContractExceptionInd | 0 | 0 |
| IRS990/ScheduleJRequiredInd | 0 | 1 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt | 1 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount | 1 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt | 0 | 175000 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt | 1 | 46843 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt | 0 | 718500 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt | 1 | 285298 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt | 1 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt | 1 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt | 1 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt | 0 | 23999 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt | 1 | 22906 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt | 1 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt | 0 | 34000 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt | 1 | 25934 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt | 1 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt | 0 | 34245 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt | 1 | 7898 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm | 0 | CHRISTOPHER J KERSTING |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm | 1 | GEORGE AFREMOW |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt | 0 | EXECUTIVE DIRECTOR |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt | 1 | VP, CHIEF FINANCIAL OFFICER |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt | 1 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt | 0 | 985744 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt | 1 | 388879 |
| IRS990ScheduleJ/SeverancePaymentInd | 0 | 0 |
| IRS990ScheduleJ/SupplementalInformationDetail/ExplanationTxt | 0 | CHRISTOPHER KERSTING PARTICIPATES IN A NONQUALIFIED DEFERRED COMPENSATION PLAN UNDER SECTION 457(F). CONTRIBUTION TO 457(F) PLAN IN THE CURRENT YEAR WAS $1,500. |
| IRS990ScheduleJ/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | PART I, LINE 4B |
| IRS990ScheduleJ/SupplementalNonqualRtrPlanInd | 0 | 1 |
| IRS990/ScheduleORequiredInd | 0 | 1 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | THE BOARD SHALL BE ELECTED BIANNUALLY BY THE BOARD OF DIRECTORS OF THE SPECIALTY EQUIPMENT MARKET ASSOCIATION, A RELATED NONPROFIT TAX EXEMPT ENTITY UNDER INTERNAL REVENUE CODE 501(C)(6), WHOSE PURPOSES ARE SIMILAR TO THOSE OF THE FUND. (THE EXECUTIVE DIRECTOR POSITION IS NOT SUBJECT TO THE BIANNUAL APPROVAL PROCESS). |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | THE ORGANIZATION MAY ONLY DISSOLVE AFTER HAVING RECEIVED EXPRESS WRITTEN APPROVAL BY THE BOARD OF DIRECTORS OF THE SPECIALTY EQUIPMENT MARKET ASSOCIATION. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | THE FORM 990 IS PREPARED BY AN ACCOUNTING FIRM. MANAGEMENT REVIEWS THE RETURN AND THE CFO/BOARD MEMBER SIGNS THE FORM 990. THE SEMA BOARD OF DIRECTORS HAS AUTHORIZED THE AUDIT REVIEW COMMITTEE IN CONJUNCTION WITH MANAGEMENT TO REVIEW AND APPROVE THE FORM 990. BEFORE FILING WITH THE IRS, THE RETURN IS REVIEWED IN DETAIL WITH THE AUDIT REVIEW COMMITTEE. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | THE DIRECTORS ARE REQUIRED TO CONFIRM RECEIPT AND REVIEW OF THE CONFLICT OF INTEREST POLICY UPON COMMENCEMENT AND ANY POLICY UPDATES. THE DIRECTORS ARE REQUESTED TO REPORT ANY NEW POTENTIAL CONFLICTS AT THE QUARTERLY BOARD OF DIRECTORS MEETINGS. IN THE EVENT A MEMBER OR KEY STAFF BELIEVES THAT THERE IS A POTENTIAL CONFLICT OF INTEREST, OR THE APPEARANCE OF A CONFLICT OF INTEREST, HE/SHE SHALL BRING THE RELEVANT FACTS TO THE ATTENTION OF THE APPROPRIATE BOARD OF DIRECTORS. UPON NOTICE OF SUCH CIRCUMSTANCES, THE BOARD OF DIRECTORS SHALL DETERMINE WHETHER A CONFLICT OF INTEREST IS IN EVIDENCE AND IF THERE IS SUCH A CONFLICT OF INTEREST, HOW IT IS TO BE ADDRESSED. IT IS UNDERSTOOD THAT CERTAIN INSTANCES OF CONFLICT OF INTEREST MAY BE RESOLVED BY DISCLOSURE AND OTHERS REQUIRE RECUSAL. IN THE EVENT IT IS LATER DETERMINED THAT A BOARD MEMBER HAD A CONFLICT OF INTEREST, SUCH CONFLICT SHALL NOT AFFECT THE VALIDITY OF ANY VOTE OF THE BOARD. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | UPON REQUEST, A HARD COPY WILL BE MAILED OUT WITHIN 30 DAYS. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | COMPENSATION FOR THE TOP MANAGEMENT OFFICIAL IS DETERMINED BY A RELATED ORGANIZATION, SPECIALTY EQUIPMENT MARKET ASSOCIATION (SEMA). SEMA'S COMPENSATION COMMITTEE USES AN INDEPENDENT COMPENSATION CONSULTANT AND COMPENSATION SURVEYS TO DETERMINE THE COMPENSATION FOR THE TOP MANAGEMENT OFFICIAL AND THE FOUR VICE PRESIDENTS OF THE ORGANIZATION. THE COMPENSATION COMMITTEE MEETS PERIODICALLY AS NEEDED TO UNDERTAKE COMPENSATION REVIEW. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990, PART VI, SECTION A, LINE 7A |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990, PART VI, SECTION A, LINE 7B |
Document Assets
No mirrored PDF or thumbnail assets are attached yet.
Filings
Displayed year
2019 • Form 990Detailed filing. Detailed filing data is available for this year.
- Assets
- $2,346,483
- Liabilities
- $56,922
- Net assets
- $2,289,561
- Revenue
- $399,890
- Expenses
- $577,535
- Net income
- -$177,645