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Nonprofiteer
← SPECIALTY EQUIPMENT WARRANTYALLIANCE

Form 990 for tax year 2024

Filed by SPECIALTY EQUIPMENT WARRANTYALLIANCE.

Totals

Total revenue
$2,372,366
Total expenses
$3,464,048
Contributions and grants received
$0
Grants paid
$0
Program service revenue
$2,372,366
Investment income
$0
Other revenue
$0
Total assets, end of year
$176,987
Total liabilities, end of year
$993,927
Net assets or fund balances, end of year
-$816,940
Program services expenses (Part IX)
not reported
Management and general expenses
not reported
Fundraising expenses
not reported
Program service expenses (Part III)
not reported

Line items

Every line the filer filed in Parts VIII, IX and X, as filed and in filed order. Blank columns are left out, and the lines are not forced to add up to the totals above.

Revenue

Part VIII, the statement of revenue.

  • 2a · Program service revenue: MEMBERSHIP DUES

    total $1,855,411 · related or exempt $1,855,411

  • 2b · Program service revenue: SALES/MISC INCOME

    total $516,955 · related or exempt $516,955

Functional expenses

Part IX, the statement of functional expenses.

  • 5 · Compensation of officers, directors and key employees

    total $303,246

  • 7 · Other salaries and wages

    total $1,420,178

  • 8 · Pension plan contributions

    total $111,271

  • 9 · Other employee benefits

    total $138,315

  • 10 · Payroll taxes

    total $114,527

  • 11c · Fees: accounting

    total $11,615

  • 11g · Fees: other

    total $311,194

  • 12 · Advertising and promotion

    total $7,938

  • 13 · Office expenses

    total $174,040

  • 14 · Information technology

    total $399,192

  • 16 · Occupancy

    total $55,664

  • 19 · Conferences, conventions and meetings

    total $47,048

  • 22 · Depreciation, depletion and amortization

    total $340,783

  • 23 · Insurance

    total $23,719

  • 24a · Other expenses: MISCELLANEOUS

    total $5,318

Balance sheet

Part X, book values.

  • 4 · Accounts receivable

    beginning of year $46,557 · end of year $46,430

  • 9 · Prepaid expenses and deferred charges

    beginning of year $18,286 · end of year $13,618

  • 10a · Land, buildings and equipment: cost or other basis

    $2,659,815

  • 10b · Land, buildings and equipment: accumulated depreciation

    $2,571,814

  • 10c · Land, buildings and equipment, net

    beginning of year $428,784 · end of year $88,001

  • 15 · Other assets

    beginning of year $61,749 · end of year $28,938

  • 17 · Accounts payable and accrued expenses

    beginning of year $214,366 · end of year $231,452

  • 19 · Deferred revenue

    beginning of year $5,773 · end of year $6,355

  • 25 · Other liabilities

    beginning of year $60,495 · end of year $756,120

  • 27 · Net assets without donor restrictions

    beginning of year $274,742 · end of year -$816,940

Mission and programs · 2024

Mission

SEE SCHEDULE OTHE SEMA DATA PROGRAM MISSION IS TO SUPPORT THE AFTERMARKET AUTO PRODUCTS INDUSTRY, INCREASE SALES OF SPECIALTY AUTO PARTS AND ACCESSORIES THROUGH THE CREATION OF A UNIVERSAL ADOPTED CENTRALIZED DATA REPOSITORY FOR THE SEMA MARKET, AND TO ENCOURAGE, EDUCATE AND TRAIN SUPPLIERS TO TAKE OWNERSHIP OF, AND MAINTAIN THEIR PRODUCT DATA. THIS IS BEING ACCOMPLISHED WITH THE DESIGN AND IMPLEMENTATION OF A SOPHISTICATED PRODUCT INFORMATION MANAGEMENT SOLUTION (PIMS) THAT INCLUDES COMPREHENSIVE ONLINE TOOLS FOR SUPPLIERS TO ON-BOARD, VALIDATE TO INDUSTRY STANDARDS AND SECURELY STORE AND DISTRIBUTE THEIR PRODUCT DATA, SUPPLEMENTED BY COMPREHENSIVE LIVE HELP DESK SERVICES AS NEEDED. ADDITIONALLY, RECEIVERS OF PRODUCT DATA ARE PROVIDED PRODUCT DATA EXPORTS DESIGNED ESPECIALLY TO THEIR SPECIFIC FORMATTING REQUIREMENTS, AND CAN MANAGE CONTENT, FREQUENCY AND DELIVERY FORMAT OF DATA EXPORTS THROUGH AN ONLINE INTERFACE.

Activities or mission (Part I)

THE SEMA DATA MISSION IS TO SUPPORT THE AFTERMARKET AUTO PRODUCTS INDUSTRY, INCREASE SALES OF SPECIALTY AUTO PARTS AND ACCESSORIES THROUGH THE CREATION OF A UNIVERSALLY ADOPTED CENTRALIZED DATA REPOSITORY FOR THE SEMA MARKET AND TO ENCOURAGE, EDUCATE AND TRAIN SUPPLIERS TO TAKE OWNERSHIP OF, AND MAINTAIN THEIR PRODUCT DATA.

  • SEE SCHEDULE OTHE SEMA DATA PROGRAM MISSION IS TO SUPPORT THE AFTERMARKET AUTO PRODUCTS INDUSTRY, INCREASE SALES OF SPECIALTY AUTO PARTS AND ACCESSORIES THROUGH THE CREATION OF A UNIVERSALLY ADOPTED CENTRALIZED DATA REPOSITORY FOR THE SEMA MARKET AND TO ENCOURAGE, EDUCATE AND TRAIN SUPPLIERS TO TAKE OWNERSHIP OF, AND MAINTAIN THEIR PRODUCT DATA. THIS IS BEING ACCOMPLISHED WITH THE DESIGN AND IMPLEMENTATION OF A SOPHISTICATED PRODUCT INFORMATION MANAGEMENT SOLUTION (PIMS) THAT INCLUDES COMPREHENSIVE ONLINE TOOLS FOR SUPPLIERS TO ONBOARD, VALIDATE TO INDUSTRY STANDARDS AND SECURELY STORE AND DISTRIBUTE THEIR PRODUCT DATA, SUPPLEMENTED BY COMPREHENSIVE LIVE HELP DESK SERVICES AS NEEDED. ADDITIONALLY, RECEIVERS OF PRODUCT DATA ARE PROVIDED PRODUCT DATA EXPORTS DESIGNED ESPECIALLY TO THEIR SPECIFIC FORMATTING REQUIREMENTS, AND CAN MANAGE CONTENT, FREQUENCY AND DELIVERY FORMAT OF DATA EXPORTS THROUGH AN ONLINE INTERFACE.SEMA DATA ACQUIRED PARTSHUB, A COMPREHENSIVE CATALOG MANAGEMENT SOLUTION THAT WILL ENHANCE A PARTICIPATING MANUFACTURER'S ABILITY TO CREATE AND UPDATE INDUSTRY STANDARDIZED PRODUCT INFORMATION, REGARDLESS OF THEIR PRODUCT DATA KNOWLEDGE OR EXPERTISE.INTEGRATING PARTSHUB'S INTERFACE WITH THE SDC PRODUCT INFORMATION MANAGEMENT SYSTEM MAKES IT EASY FOR MANUFACTURERS TO ORGANIZE AND UPDATE THEIR DATA FOR INDUSTRY RESELLERS. THE UPDATED INTERFACE ALSO ALLOWS POSSIBLE DATASETS THAT CAN EASILY BE EXPORTED IN FORMATS THAT MEET RESELLER NEEDS.ADDITIONAL FEATURES INCLUDE: CLOUD-BASED, ALL-IN-ONE SOLUTION FOR PIES/ACES/DIGITAL ASSETS, IN-LINE EDITS AND REAL-TIME VALIDATIONS, BUILT-IN WORKFLOWS WITH VIEW ONLY AND EDIT PERMISSIONS, IMPORT AND EXPORT TO EXCEL OR BULK EDIT IN-APP, RECEIVER-SPECIFIC SCORECARDS AND READINESS REPORTS, ONE-CLICK EXPORTS TO RESELLERS (XML, XLS, ETC.), COMMENTING SYSTEM FOR SEAMLESS COLLABORATION

As filed on the 2024 return. The filer continues this part on Schedule O, which is not shown here.

Listed in Part VII

  • Kyle Fickler

    CHAIRMAN

    Total calculated
    $0
    Hours/week
    3 + 7 related
  • James Lawrence

    IMMEDIATE PAST CHAIR & SECRETARY

    Total calculated
    $0
    Hours/week
    3 + 7 related
  • Melanie White

    CHAIR ELECT

    Total calculated
    $0
    Hours/week
    3 + 7 related
  • Tim McCarthy

    TREASURER

    Total calculated
    $0
    Hours/week
    3 + 7 related
  • Ryan Stutzman

    CFO

    Total calculated
    $193,081
    From this org
    $0
    From related orgs
    $183,389
    Other
    $9,692
    Hours/week
    1 + 42 related

    Schedule J breakdown matched by us

    Base
    $0 + $176,633 related
    Bonus
    $0
    Other
    $0 + $6,756 related
    Deferred
    $0 + $9,692 related
    Nontaxable benefits
    $0
    Filer's total
    $0 + $193,081 related
  • Mike Spagnola

    PRESIDENT & CEO

    Total calculated
    $617,349
    From this org
    $0
    From related orgs
    $586,689
    Other
    $30,660
    Hours/week
    1 + 44 related

    Schedule J breakdown matched by us

    Base
    $0 + $464,278 related
    Bonus
    $0 + $110,438 related
    Other
    $0 + $11,973 related
    Deferred
    $0 + $29,660 related
    Nontaxable benefits
    $0 + $1,000 related
    Filer's total
    $0 + $617,349 related
  • Gigi Ho

    VICE PRESIDENT

    Total calculated
    $333,318
    From this org
    $314,920
    From related orgs
    $0
    Other
    $18,398
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $280,179
    Bonus
    $26,638
    Other
    $8,103
    Deferred
    $16,129
    Nontaxable benefits
    $2,269
    Filer's total
    $333,318
  • Kenneth Shern

    SOFTWARE DEVELOPER

    Total calculated
    $165,189
    From this org
    $152,331
    From related orgs
    $0
    Other
    $12,858
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $151,577
    Bonus
    $0
    Other
    $754
    Deferred
    $12,858
    Nontaxable benefits
    $0
    Filer's total
    $165,189
  • Robert Watson

    SALES MANAGER

    Total calculated
    $158,623
    From this org
    $151,248
    From related orgs
    $0
    Other
    $7,375
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $150,613
    Bonus
    $0
    Other
    $635
    Deferred
    $7,375
    Nontaxable benefits
    $0
    Filer's total
    $158,623
  • Darrow Blake

    SOFTWARE DEVELOPER

    Total calculated
    $144,779
    From this org
    $133,516
    From related orgs
    $0
    Other
    $11,263
    Hours/week
    40
  • Stephanie Jones

    BUSINESS DIRECTOR

    Total calculated
    $134,983
    From this org
    $127,415
    From related orgs
    $0
    Other
    $7,568
    Hours/week
    40
  • Dylan Copella

    LEAD SOFTWARE DEVELOPER

    Total calculated
    $132,446
    From this org
    $125,020
    From related orgs
    $0
    Other
    $7,426
    Hours/week
    40
  • George Afremow

    FORMER VP & CFO

    Total calculated
    $425,878
    From this org
    $0
    From related orgs
    $386,438
    Other
    $39,440
    Hours/week
    0 + 40 related

    Schedule J breakdown matched by us

    Base
    $0 + $199,486 related
    Bonus
    $0
    Other
    $0 + $186,952 related
    Deferred
    $0 + $39,000 related
    Nontaxable benefits
    $0 + $440 related
    Filer's total
    $0 + $425,878 related
  • William Miller

    FORMER SENIOR VP, OPERATIONS

    Total calculated
    $217,874
    From this org
    $0
    From related orgs
    $217,874
    Other
    $0
    Hours/week
    0

    Schedule J breakdown matched by us

    Base
    $0
    Bonus
    $0
    Other
    $0 + $217,874 related
    Deferred
    $0
    Nontaxable benefits
    $0
    Filer's total
    $0 + $217,874 related

Compensation is as filed in Part VII: reportable pay from this organization and from related organizations, other compensation, and hours per week. The total, marked calculated, is our sum of the three dollar columns, with a blank column counted as $0; the form itself has no total. On a Form 990-EZ the columns are Part IV's instead, and on a Form 990-PF Part VIII's — compensation, contributions to benefit plans, and expense account — and the total sums those. A Schedule J breakdown is as filed: base pay, bonus, other, deferred compensation and nontaxable benefits from this organization, with any from related organizations beside each, and the filer's own total. It is shown with the Part VII listing of the same name on the same return. The form gives no key between the two, so that pairing is ours, and is marked matched by us.

Schedule J

Answered yes

  • 4a · Severance or change-of-control payment

Answered no

  • 4b · Supplemental nonqualified retirement plan
  • 4c · Equity-based compensation arrangement

The filer's explanations (Part III)

PART I, LINE 3
SEMA, A RELATED ORGANIZATION, SETS THE TOP MANAGEMENT OFFICIAL'S COMPENSATION USING ONE OR MORE OF THE METHODS DESCRIBED ON LINE 3.
PART I, LINE 4A
WILLIAM MILLER AND GEORGE AFREMOW RECEIVED SEVERANCE DURING THE YEAR. DETAILS OF THE AGREEMENT ARE CONFIDENTIAL BUT ARE AVAILABLE UPON REQUEST.

Part I's answers as filed. A line not listed was left unanswered; on lines 1a and 3 that means the box was not checked.

Grants on this return

No itemized grants to organizations on this return.

Related organizations on this return

Schedule R Part II: tax-exempt organizations related to the filer by control. It does not record shared board members or money.

Taxable family on this return

Schedule R Parts I, III and IV, as filed. These record ownership and control, not shared board members or money moved.

Related corporations and trusts

Part IV: related organizations taxable as a corporation or trust.

  • PERFORMANCE AFTERMARKET PUBLICATIONS INC

    C · PUBLISHING · CA

Provenance

Return type
form_990
Tax year
2024
Filed
12 February 2026
IRS schema version
2024v5.5
Source object
202630489349302158

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