2024-11-04T16:59:14-06:00 2023-12-31 473535842 DAVIS FARR LLP 18201 VON KARMAN AVE SUITE 1100 IRVINE CA 92612 990 2023-01-01 330044256 SPECIALTY VEHICLE INSTITUTE OF AMERICA SPEC 9497273727 2 JENNER 150 IRVINE CA 926183806 SCOTT SCHLOEGEL SENIOR VP OF GOVERNMENT RELATIONS 9497273727 2024-11-04 1 1 TRITIA FOSTER P02164134 9494742020 2023 2024-10-15 13:58:12Z SCOTT SCHLOEGEL 2 JENNER 150 IRVINE CA 926183806 3552620 0 X WWW.SVIA.ORG X 1983 DC PROMOTE ATV SAFETY, HELP DEVELOP VEHICLE STANDARDS, AND CONDUCT PUBLIC INFORMATION AND EDUCATION PROGRAMS. 7 7 14 9 0 0 248990 0 3872884 3416378 38077 79169 15303 2161 4175254 3497708 161200 150800 0 0 2116254 2208896 0 0 0 1246285 1405701 3523739 3765397 651515 -267689 6319758 6118820 623692 690443 5696066 5428377 TO PROMOTE ATV SAFETY, HELP DEVELOP VEHICLE STANDARDS, AND CONDUCT PUBLIC INFORMATION AND EDUCATION PROGRAMS. 0 0 REGION OPERATIONS PROGRAM - THE OBJECTIVE OF THE REGION OPERATIONS PROGRAM IS TO PROVIDE DEALER AND INSTRUCTOR SUPPORT SERVICES TO FACILITATE ENROLLMENT IN A NATIONWIDE ATV RIDERCOURSE PROGRAM. RIDER TRAINING PROGRAM - THE OBJECTIVE OF THE RIDER TRAINING PROGRAM IS TO PROMOTE AND FACILITATE ENROLLMENT IN A NATIONWIDE "HANDS ON" ATV RIDERCOURSE PROGRAM. GOVERNMENT RELATIONS PROGRAM - THE OBJECTIVE OF THE GOVERNMENT RELATIONS PROGRAM IS TO MONITOR LEGISLATIVE AND REGULATORY MATTERS. 0 0 0 1 0 0 0 0 0 1 0 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 1 0 1 0 0 0 0 0 0 0 0 0 0 0 1 0 0 1 80 0 14 1 0 0 0 0 0 0 0 0 X 7 7 0 0 0 0 1 1 1 1 1 0 0 1 1 1 1 1 1 1 1 0 CA OK X ANN VISAN 9497273727 2 JENNER SUITE 150 IRVINE CA 926183806 X COLIN MILLER CHAIR 1.00 3.00 X X 0 0 0 RYAN STIVER VICE CHAIR 1.00 1.00 X X 0 0 0 LANDON BALL SECRETARY/TREASURER 1.00 2.00 X X 0 0 0 RUSS BRENAN TRUSTEE 1.00 1.00 X 0 0 0 CHASE RASTEGAR TRUSTEE 1.00 1.00 X 0 0 0 MICHAEL MITCHELL TRUSTEE 1.00 1.00 X 0 0 0 MARC-ANDRE DESCHENES TRUSTEE 1.00 1.00 X 0 0 0 ERIC FAN MEMBER 1.00 X 0 0 0 BRYAN EMRICH MEMBER 1.00 X 0 0 0 ERIK PRITCHARD PRESIDENT & CEO 8.00 28.13 X 0 603476 46661 ROBERT GLADDEN VP, TRAINING OPERATIONS 1.87 35.63 X 0 172396 36998 ALEXANDER BERGER GENERAL COUNSEL 7.50 30.00 X 0 262789 19697 KEN GLASER DIRECTOR, SPECIAL PROJECTS 7.50 31.87 X 119326 0 19808 SCOTT SCHLOEGEL SR. VP, GOVT'T RELATIONS 9.38 28.12 X 0 381618 54495 JACQUELINE PETERSON VP, COMMUNICATIONS 1.88 28.13 X 0 227742 25975 CINNAMON KERNES VP, MARKET EXPANSION 4.88 32.62 X 0 207981 26388 ELI RALSTON DIRECTOR, IT 9.38 X 0 219500 38114 VIRIDIANA SANCHEZ VP, OPERATIONS 9.38 28.13 X 0 186539 42927 119326 2262041 311063 1 0 1 0 WYNIT NOW LLC 15555 HUNTINGTON VILLAGE LANE UNIT HUNTINGTON BEACH CA 92647 VIDEO CREATION AND ECOURSE DEVELOPMENT S 103493 1 MEMBERSHIP DUES 900099 2815441 2815441 INSTRUCTOR PREPARATION 900099 308005 308005 RIDER COURSE STUDENT T 900099 251147 251147 DIGITAL REVENUE 900099 25585 25585 STATE PROGRAMS 900099 16200 16200 3416378 60969 60969 62379 44179 18200 18200 18200 12127 10733 1394 1394 MISCELLANEOUS INCOME 900099 767 767 767 3497708 3436739 0 60969 150800 139134 1539883 96872 314315 118692 2494 13465 263893 51947 22013 163022 75459 25719 2283 120020 151410 EDUCATION & TRAINING 306746 POSTAGE & FREIGHT 126291 DUES AND SUBSCRIPTIONS 40961 BAD DEBT EXPENSE 16938 23040 3765397 3933569 4116796 368499 222183 1500000 1144500 77035 56386 165720 286276 1266308 973629 274935 292679 6319758 6118820 285378 306148 2350 338314 381945 623692 690443 X 5696066 5428377 5696066 5428377 6319758 6118820 -267689 0 X X 0 1 X 1 0 0 0 0 2815439 11856 11856 11856 72769 72046 723 583179 579883 3296 610360 321700 288660 292679 DUE TO AFFILIATES 126565 OPERATING LEASE LIABILITY 255380 381945 X 3497708 0 3497708 0 3497708 3765397 0 3765397 0 3765397 PART X, LINE 2: SVIA IS EXEMPT FROM INCOME TAXES UNDER SECTION 501(C)(6) OF THE INTERNAL REVENUE CODE AND SIMILAR STATE CODES. HOWEVER, SVIA IS SUBJECT TO THE PROXY TAX ON LOBBYING AND POLITICAL EXPENDITURES. FOR THE YEAR ENDED DECEMBER 31, 2023, SVIA INCURRED $2,490 IN PROXY TAX EXPENSE. SVIA'S FEDERAL RETURN OF ORGANIZATION EXEMPT FROM INCOME TAX (FORM 990) FOR THE LAST FOUR FISCAL YEARS ARE SUBJECT TO IRS EXAMINATION AND STATE TAXING AUTHORITIES. BECAUSE APPLICATION OF TAX LAWS AND REGULATIONS FOR MANY TYPES OF TRANSACTIONS IS SUSCEPTIBLE TO VARYING INTERPRETATIONS, AMOUNTS REPORTED IN SVIA'S FINANCIAL STATEMENTS COULD BE CHANGED AT A LATER DATE UPON FINAL DETERMINATION BY TAXING AUTHORITIES. MANAGEMENT BELIEVES THAT APPROPRIATE PROVISIONS FOR ALL OUTSTANDING ISSUES HAVE BEEN MADE FOR ALL YEARS UNDER EXAMINATION AND DOES NOT BELIEVE IT HAS ANY UNCERTAIN INCOME TAX POSITIONS THAT COULD MATERIALLY AFFECT ITS FINANCIAL STATEMENTS AT BOTH THE FEDERAL AND STATE JURISDICTION LEVELS. 1 THE RIGHT RIDER ACCESS FUND 2 JENNER SUITE 150 IRVINE CA 92618 452038902 501(C)(3) 150800 0 TO ASSIST IN PROMOTING SAFE AND RESPONSIBLE USE OF OFF-HIGHWAY VEHICLES AND PRESERVING LAND ACCESS. PART I, LINE 2: FOLLOW UP REPORTS ON USE OF FUNDING AND ACCOMPLISHMENTS DERIVED THEREFROM PROVIDED EITHER VERBALLY OR VIA WRITTEN SUMMARY BY GRANT RECIPIENTS. X X X X X 0 1 0 ERIK PRITCHARD PRESIDENT & CEO 0 488343 0 115133 0 0 0 24750 0 21911 0 650137 0 0 SCOTT SCHLOEGEL SR. VP, GOVT'T RELATIONS 0 319000 0 62618 0 0 0 24750 0 29745 0 436113 0 0 ALEXANDER BERGER GENERAL COUNSEL 0 262789 0 0 0 0 0 19672 0 25 0 282486 0 0 ELI RALSTON DIRECTOR, IT 0 214500 0 5000 0 0 0 16425 0 21689 0 257614 0 0 JACQUELINE PETERSON VP, COMMUNICATIONS 0 217742 0 10000 0 0 0 15329 0 10646 0 253717 0 0 CINNAMON KERNES VP, MARKET EXPANSION 0 195981 0 12000 0 0 0 15561 0 10827 0 234369 0 0 VIRIDIANA SANCHEZ VP, OPERATIONS 0 174539 0 12000 0 0 0 13983 0 28944 0 229466 0 0 ROBERT GLADDEN VP, TRAINING OPERATIONS 0 167396 0 5000 0 0 0 12892 0 24106 0 209394 0 0 PART I, LINE 4B MIC HAS ADOPTED A NONQUALIFIED, DEFERRED COMPENSATION SAVINGS PLAN FOR CERTAIN KEY EMPLOYEES. UNDER THIS ARRANGEMENT, SELECTED EMPLOYEES CONTRIBUTE A PORTION OF THEIR ANNUAL COMPENSATION TO THE DEFERRED COMPENSATION SAVINGS PLAN HELD BY MIC IN AN INVESTMENT ACCOUNT FOR THE BENEFIT OF PLAN PARTICIPANTS. THE INVESTMENT ACCOUNTS ARE TYPICALLY HELD IN MUTUAL FUNDS. FUNDS IN THIS PLAN MAY BE DISTRIBUTED TO EACH PLAN BENEFICIARY WHEN THEY RETIRE FROM SERVICE WITH MIC. UNDER THE TERMS OF THE PLAN, PARTICIPANTS' ACCOUNTS REPRESENT UNSECURED CLAIMS AGAINST MIC. THE PARTICIPANTS' INVESTMENT ACCOUNT HAS BEEN PRESENTED AS DEFERRED COMPENSATION INVESTMENTS, WITH A CORRESPONDING LIABILITY FOR BENEFIT PAYMENTS PRESENTED AS DEFERRED COMPENSATION PAYABLES ON THE ACCOMPANYING FINANCIAL STATEMENTS. THERE WERE NO EMPLOYER CONTRIBUTIONS TO THE PLAN IN 2023. FORM 990, PART VI, SECTION A, LINE 6 MEMBERSHIP IS COMPRISED OF DUES PAYING MEMBERS. FORM 990, PART VI, SECTION A, LINE 7A EACH MEMBER, IN GOOD STANDING, WHO PAYS DUES, MAY DESIGNATE ONE FULL-TIME EMPLOYEE AS A TRUSTEE. IN THE EVENT THERE ARE MORE THAN SEVEN MEMBERS IN GOOD STANDING, THEN THE FOUR MEMBERS WITH THE LARGEST SHARE OF RETAIL SALES OF THE U.S. MARKET FOR THE PRIOR CALENDAR YEARS SHALL EACH HAVE THE RIGHT TO DESIGNATE ONE FULL-TIME MEMBER AS A TRUSTEE. EACH OF THE REMAINING THREE TRUSTEE POSITIONS SHALL BE FILLED BY A FULL-TIME EMPLOYEE OF ANY OF THE OTHER MEMBERS OF THE INSTITUTE AND SHALL BE ELECTED BY A VOTE OF ALL MEMBERS OF THE INSTITUTE. FORM 990, PART VI, SECTION A, LINE 7B ALL AMENDMENTS TO THE BYLAWS ARE PRESENTED TO AND MUST BE APPROVED BY THE INSTITUTE'S MEMBERS. FORM 990, PART VI, SECTION B, LINE 11B A DRAFT OF THE FORM 990 IS PROVIDED TO THE MANAGEMENT AND THE AUDIT COMMITTEE FOR REVIEW AND COMMENT; THE ENTIRE BOARD RECEIVES A DRAFT PRIOR TO FILING OF THE RETURN. FORM 990, PART VI, SECTION B, LINE 12C CONFLICT OF INTEREST POLICY: YOU ARE EXPECTED TO AVOID ANY ACTIVITY, AGREEMENT, BUSINESS INVESTMENT OR INTEREST, OR OTHER SITUATION WHICH COULD APPEAR THAT YOU ARE IMPROPERLY BENEFITTING FROM YOUR EMPLOYMENT WITH THE ASSOCIATIONS. THIS INCLUDES THE USE OF YOUR RELATIONSHIP WITH THE ASSOCIATIONS FOR PERSONAL PROFIT OR ADVANTAGE, EITHER DIRECTLY OR INDIRECTLY, SUCH AS THE TAKING OF MONEY, MERCHANDISE OR SERVICES FROM A VENDOR OR MEMBER FOR PERSONAL GAIN. GOOD JUDGMENT WILL PREVENT THE POSSIBILITY OF A CONFLICT OF INTEREST FROM ARISING. HOWEVER, IF YOU ENGAGE OR PLAN TO ENGAGE IN ANY ACTIVITY OR TRANSACTION WHICH MIGHT CAUSE AN ACTUAL OR PERCEIVED CONFLICT OF INTEREST, YOU MUST DISCLOSE THE SITUATION IN ADVANCE TO YOUR SUPERVISOR. PLEASE CONSULT HUMAN RESOURCES IF YOU HAVE ANY QUESTIONS REGARDING THIS POLICY. THE PRESIDENT, A VICE PRESIDENT OR THE BOARD MUST BE CONSULTED BEFORE THE HIRING OF ASSOCIATES, CONTRACTING FOR SERVICES, OR PURCHASING FROM SUPPLIERS THAT ARE RELATED TO, OR FINANCIALLY ASSOCIATED WITH, AN ASSOCIATE. FORM 990, PART VI, SECTION B, LINE 15 ANNUALLY, THE COMPENSATION COMMITTEE (COMPRISED OF THREE OR MORE ELECTED BOARD MEMBERS) MEETS TO REVIEW, APPROVE, AND DOCUMENT THE PRESIDENT'S COMPENSATION. THE REVIEW PROCESS INCLUDES, BUT IS NOT LIMITED TO, ANALYSIS OF COMPENSATION LEVELS FOR OTHER INDUSTRY LEADERS, AMERICAN RESEARCH CORPORATION SURVEYS, AND ANALYSIS OF CEO COMPENSATION, FINANCIAL RESULTS AND STEWARDSHIP, AND ACCOMPLISMENTS RELATED TO THE ORGANIZATION'S STRATEGIC PLANS. IN ADDITION, THE COMPENSATION COMMITTEE REVIEWS THE PROPOSED COMPENSATION OF THE OTHER OFFICERS AND THE KEY EMPLOYEES OF THE ORGANIZATION. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES AVAILABLE FOR PUBLIC INSPECTION A COPY OF ITS EXEMPTION APPLICATION AND ITS ANNUAL RETURNS FOR THE PRECEDING THREE YEARS FOR ANYONE WHO REQUESTS TO SEE THEM IN PERSON OR IN WRITING. THE DOCUMENTS ARE AVAILABLE DURING REGULAR BUSINESS HOURS AT THE ORGANIZATION'S OFFICE. A COPY IS GENERALLY FURNISHED ON THE SAME DAY WHEN THE REQUEST IS MADE IN PERSON, OR WITHIN 30 DAYS OF RECEIVING A WRITTEN REQUEST. FORM 990 PART VII A - COMPENSATION SPECIALTY VEHICLE INSTITUTE OF AMERICA SHARES COMMON PERSONNEL WITH THE FOLLOWING ORGANIZATIONS EXEMPT UNDER IRS CODE SECTION 501(C): MOTORCYCLE SAFETY FOUNDATION, INC. MOTORCYCLE INDUSTRY COUNCIL, INC. NATIONAL MOTORCYCLE SAFETY FUND, INC. RECREATIONAL OFF-HIGHWAY VEHICLE ASSOCIATION THE RIGHT RIDER ACCESS FUND, INC. TO MINIMIZE OVERHEAD AND ADMINISTRATIVE EXPENSES FOR THE ORGANIZATIONS, THESE POSITIONS ARE REQUIRED TO PERFORM CERTAIN ADMINISTRATIVE FUNCTIONS FOR ALL OF THE ORGANIZATIONS. THE DUTIES AND RESPONSIBILITIES ARE SET FORTH IN SEPARATE AGREEMENTS BETWEEN THE ORGANIZATIONS. TO THE EXTENT NECESSARY OR REQUIRED BY THE AGREEMENTS, THE INSTITUTE IS REIMBURSED FOR THE COSTS ASSOCIATED WITH THE SERVICES PROVIDED ON BEHALF OF THE OTHER ORGANIZATIONS. FORM 990 PART XII LINE 2C THE AUDIT OVERSIGHT PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR. MOTORCYCLE INDUSTRY COUNCIL INC 2 JENNER SUITE 150 IRVINE CA 92618 314394320 TRADE ASSOCIATION NY 501(C)(6) 0 MOTORCYCLE SAFETY FOUNDATION INC 2 JENNER SUITE 150 IRVINE CA 92618 520963363 TRADE ASSOCIATION DC 501(C)(6) 0 NATIONAL MOTORCYCLE SAFETY FUND INC 2 JENNER SUITE 150 IRVINE CA 92618 521228981 MOTORCYCLE SAFETY EDUCATION DC 501(C)(3) LINE 7 MOTORCYCLE SAFETY FOUNDATION INC 0 RECREATIONAL OFF-HIGHWAY VEHCILE ASSOCIATION 2 JENNER SUITE 150 IRVINE CA 92618 261703128 TRADE ASSOCIATION CA 501(C)(6) 0 THE RIGHT RIDER ACCESS FUND INC 2 JENNER SUITE 150 IRVINE CA 92618 452038902 OFF-HIGHWAY VEHICLE SAFETY DC 501(C)(3) LINE 7 0 TRANSTAND INC 2 JENNER SUITE 150 IRVINE CA 92618 204898937 CONSULTING SERVICES CA MOTORCYCLE INDUSTRY COUNCIL C 0 1 1 0 1 0 0 0 0 0 0 0 0 1 1 1 1 1 0 0 MOTORCYCLE INDUSTRY COUNCIL P 126143 COST MOTORCYCLE SAFETY FOUNDATION P 5910 COST RECREATIONAL OFF-HIGHWAY VEHICLE ASSOCIATION Q 5488 COST MOTORCYCLE INDUSTRY COUNCIL D 383000 PER AGREEMENT MOTORCYCLE INDUSTRY COUNCIL D 761500 PER AGREEMENT MOTORCYCLE INDUSTRY COUNCIL P 174270 COST MOTORCYCLE INDUSTRY COUNCIL A 22500 COST MOTORCYCLE INDUSTRY COUNCIL A 11250 COST MOTORCYCLE INDUSTRY COUNCIL K 255380 COST RIGHT RIDER ACCESS FUND B 150800 COST SCHEDULE R PART V MIC INCURS CERTAIN PROGRAM COSTS SHARED WITH SVIA, SUCH AS PAYROLL AND RELATED COSTS, UTILITIES, AND OCCUPANCY EXPENSE. DURING THE YEAR ENDED DECEMBER 31, 2023, SVIA RECORDED COSTS OF APPROXIMATELY $174,270 FOR SHARED COSTS REIMBURSABLE TO MIC. THESE COSTS ARE REIMBURSED THROUGHOUT THE YEAR. AS OF DECEMBER 31, 2023, SVIA HAS AN AMOUNT DUE TO AFFILIATES OF $126,565 FOR THESE SHARED COSTS. ON SEPTEMBER 8, 2015, SVIA ENTERED INTO AN UNSECURED PROMISSORY NOTE WITH A RELATED PARTY, MIC, IN THE AMOUNT OF $1,000,000, BEARING INTEREST ON THE UNPAID PRINCIPAL AT A RATE OF 2.25% ANNUALLY UNTIL PAID IN FULL. THERE IS NO MATURITY DATE FOR THE NOTE. DURING THE YEAR ENDED DECEMBER 31, 2023, SVIA RECEIVED $238,500 IN PRINCIPAL AND $22,500 IN INTEREST PAYMENTS. THE PRINCIPAL AMOUNT OUTSTANDING AS OF DECEMBER 31, 2023 UNDER THE AGREEMENT WAS $761,500. ON DECEMBER 5, 2019, SVIA ENTERED INTO AN UNSECURED PROMISSORY NOTE WITH A RELATED PARTY, MIC, IN THE AMOUNT OF $500,000, BEARING INTEREST ON THE UNPAID PRINCIPAL AT A RATE OF 2.25% ANNUALLY UNTIL PAID IN FULL. THERE IS NO MATURITY DATE FOR THE NOTE. DURING THE YEAR ENDED DECEMBER 31, 2023, SVIA RECEIVED $117,000 IN PRINCIPAL AND $11,250 IN INTEREST PAYMENTS. THE PRINCIPAL AMOUNT OUTSTANDING AS OF DECEMBER 31, 2023 UNDER THE AGREEMENT WAS $383,000. ON SEPTEMBER 7, 2023, SVIA SOLD A VEHICLE TO ONE OF ITS EMPLOYEES. THE COST OF THE VEHICLE WAS $44,179 AND IT WAS FULLY DEPRECIATED. SVIA SOLD THE VEHICLE TO THE EMPLOYEE FOR $18,200, RESULTING IN A GAIN ON SALE OF THE VEHICLE OF $18,200. SVIA LEASES OFFICE SPACE IN IRVINE, CALIFORNIA, UNDER A NONCANCELLABLE OPERATING LEASE AGREEMENT THAT EXPIRES ON AUGUST 31, 2025. THE LEASE REQUIRES MINIMUM MONTHLY PAYMENTS OF $30,836 THROUGH AUGUST 2023, INCREASING TO $32,042 IN SEPTEMBER 2023. SVIA SHARES THE OFFICE SPACE AND RELATED EXPENSES WITH MIC, MSF AND ROHVA. SVIA'S PRO RATA SHARE OF THE MONTHLY LEASE PAYMENTS WAS $7,709 THROUGH AUGUST 2023, INCREASING TO $8,010 IN SEPTEMBER 2023. SVIA ALSO LEASES OFFICE SPACE IN ARLINGTON, VIRGINIA, UNDER A NONCANCELLABLE OPERATING LEASE AGREEMENT THAT EXPIRED ON JULY 31, 2023. THE LEASE WAS EXTENDED THROUGH JULY 31, 2029. THE LEASE REQUIRES MINIMUM MONTHLY PAYMENTS OF $7,559. SVIA SHARES THE OFFICE SPACE AND RELATED EXPENSES WITH MIC, MSF AND ROHVA. SVIA'S PRO RATA SHARE OF THE MONTHLY LEASE PAYMENTS IS $1,436. IN ADDITION TO THE MINIMUM MONTHLY PAYMENTS, SVIA IS RESPONSIBLE FOR ITS PRO RATA SHARE OF REAL ESTATE TAXES AND OPERATING EXPENSES UNDER THE LEASE AGREEMENT. THE LEASE AGREEMENTS CONTAIN PROVISIONS FOR BASE RENT INCREASES OVER THE TERMS OF THE LEASES, AS WELL AS INCREASES BASED ON SVIA'S PRO RATA SHARE OF INCREASES IN REAL ESTATE TAXES AND OPERATING EXPENSES.