- Revenue 2024
- $432,498
- Expenses 2024
- $305,247
Program services were 86.0% of total expenses calculated — Part IX's program-services column over total expenses, both as filed.
As filed
- Subsection
- 03
- NTEE code
- B82
- Classification
- 2000
- Street
- 1575 VALLEY VISTA DR
These codes are the IRS's own and are shown exactly as filed. What each one means is in the Business Master File documentation (opens in a new tab).
Other organizations at this address
2 other organizations in the IRS Business Master File list the same street address. matched by us
We match the street line and ZIP code as the IRS gives them, ignoring case and outer spaces and nothing else, so "AVE" and "AVENUE" count as different streets and this list can miss some. A shared address can mean related organizations or a shared office, but it can also be a registered agent, a mail drop or a service provider holding mail for unrelated clients. It is not, by itself, evidence that two organizations are connected.
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SPECIALTY EQUIPMENT MARKET ASSOCIATION
EIN 95-2544340
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SPECIALTY EQUIPMENT WARRANTYALLIANCE
EIN 20-5938240
Mission and programs · 2024
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.
Activities or mission (Part I)
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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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.
Expenses $262,500 · Grants $262,500
As filed on the 2024 return. The filer continues this part on Schedule O, which is not shown here.
Officers and directors · 2024
As listed in Part VII of the 2024 return, in the order the filer printed them. Each return names its own; this is not a roster the organization keeps with us.
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Kyle FicklerKYLE FICKLER
CHAIRMAN
- Total calculated
- $0
- Hours/week
- 1 + 9 related
-
Melanie WhiteMELANIE WHITE
CHAIR ELECT
- Total calculated
- $0
- Hours/week
- 1 + 9 related
-
Tim McCarthyTIM MCCARTHY
TREASURER
- Total calculated
- $0
- Hours/week
- 1 + 9 related
-
James LawrenceJAMES LAWRENCE
IMMEDIATE PAST CHAIR & SECRETARY
- Total calculated
- $0
- Hours/week
- 1 + 9 related
-
Ryan StutzmanRYAN 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
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Mike SpagnolaMIKE SPAGNOLA
PRESIDENT AND 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
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George AfremowGEORGE 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
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William MillerWILLIAM MILLER
FORMER SR. VP, OPS
- 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. Earlier years are each on their own filing page.
Filings
-
2024
- Revenue
- $432,498
- Expenses
- $305,247
- Contributions
- $192,434
- Grants paid
- $262,500
-
2023
- Revenue
- $546,950
- Expenses
- $400,158
- Contributions
- $501,502
- Grants paid
- $359,875
-
2022
- Revenue
- $273,752
- Expenses
- $369,670
- Contributions
- $237,156
- Grants paid
- $343,076
The four totals the IRS asks for on Part I of the Form 990, as filed. A dash means the figure was not present on the return — not that it was zero.
Other returns filed
-
2021 · 990
- Revenue
- $957,454
- Expenses
- $576,236
- Assets (EOY)
- $2,322,593
-
2020 · 990
- Revenue
- $564,418
- Expenses
- $354,136
- Assets (EOY)
- $2,620,098
-
2019 · 990
- Revenue
- $255,373
- Expenses
- $482,216
- Assets (EOY)
- $2,008,565
-
2018 · 990
- Revenue
- $399,890
- Expenses
- $577,535
- Assets (EOY)
- $2,346,483
-
2017 · 990
- Revenue
- $698,645
- Expenses
- $450,621
- Assets (EOY)
- $2,558,543
-
2017 · 990
- Revenue
- $698,645
- Expenses
- $450,621
- Assets (EOY)
- $2,558,543
-
2016 · 990
- Revenue
- $288,853
- Expenses
- $432,065
- Assets (EOY)
- $2,313,265
-
2015 · 990
- Revenue
- $291,840
- Expenses
- $279,546
- Assets (EOY)
- $2,306,780
-
2014 · 990
- Revenue
- $306,067
- Expenses
- $288,337
- Assets (EOY)
- $2,455,356
-
2013 · 990
- Revenue
- $440,188
- Expenses
- $338,962
- Assets (EOY)
- $2,524,395
Nonprofiteer parses Forms 990, 990-EZ and 990-PF, in a window of recent tax years. These returns are recorded from the IRS e-file index, so their figures were extracted by that index rather than read from the return here — treat them as a different source from the filings above, not as more of the same record. A dash means the index carries no figure; Form 990-T listings carry none at all. Showing the 10 most recent; the API carries the rest.
Grants made
-
$44,000
2023 PROGRAM SUPPORT
-
$44,000
2023 PROGRAM SUPPORT
-
2023 PROGRAM SUPPORT
-
2024 DONATE TO CANCER RESEARCH
-
$27,000
2024 DONATE TO CHILDREN IN NEED
-
$27,000
2024 DONATE TO CHILDREN IN NEED
-
$15,010
2022 PROGRAM SUPPORT
-
$15,010
2022 PROGRAM SUPPORT
-
2022 PROGRAM SUPPORT
Grants received
-
2023 TO SEMA MEMORIAL SCHOLARSHIP FUND
-
2022 SEMA MEMORIAL SCHOLARSHIP FUND
-
2024 TO SEMA MEMORIAL SCHOLARSHIP FUND
-
2022 GENERAL SUPPORT
-
$6,100
2024 Education
Related organizations
From Schedule R Part II, where a filer lists the tax-exempt organizations it is related to by control. It does not record shared board members or money.
Declared on its 2024 return
-
SPECIALTY EQUIPMENT MARKET ASSOCIATION & PERFORMANCE RACING INC
501(C)(6) · TRADE ASSOCIATION · CA
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SPECIALTY EQUIPMENT WARRANTY ALLIANCE
501(C)(6) · TRADE ASSOCIATION · CA
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501(C)(4) · SOCIAL WELFARE ORGANIZATION · IN
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DRIVING FORCE FUND
501(C)(4) · SOCIAL WELFARE ORGANIZATION · VA
-
DRIVING FORCE ACTION
527 · POLITICAL ACTION COMMITTEE · VA
Declared as related by
-
SPECIALTY EQUIPMENT MARKET ASSOCIATION
On its 2024 return as a controlled entity
-
On its 2024 return
-
SPECIALTY EQUIPMENT WARRANTYALLIANCE
On its 2024 return
Taxable family
From Schedule R Parts I, III and IV: entities that legally are the filer, and taxable partnerships, corporations and trusts it is related to. These record ownership and control, not shared board members or money.
Related corporations and trusts on its 2024 return
-
PERFORMANCE AFTERMARKET PUBLICATION INC
C · PUBLISHING · CA
Other IRS files
Auto-Revocation List
Not listed. The IRS publishes this list for organizations whose exemption was automatically revoked for failing to file for three consecutive years.
Publication 78
Listed as of 13 October 2026, under deductibility SO.
These are two separate IRS files on two separate schedules, shown as published and not reconciled with each other. Neither is a statement about whether a contribution is deductible today: 19,245 organizations appear in Publication 78 while the IRS's own revocation file lists them as currently revoked, more than half of those revoked before 2019. Absence from Publication 78 is evidence of nothing, and presence is not evidence either. Verify current status with the IRS before relying on it.
What this page reflects
The registration facts above come from the IRS Business Master File published 13 October 2026 and read 1 November 2026, for every organization at once. Returns through tax year 2024, the newest we have parsed for this organization.