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        <EOYAmt>89104</EOYAmt>
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      <RtnEarnEndowmentIncmOthFndsGrp>
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        <EOYAmt>-42939</EOYAmt>
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        <EOYAmt>-42939</EOYAmt>
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        <BOYAmt>21046</BOYAmt>
        <EOYAmt>46165</EOYAmt>
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      <InfoInScheduleOPartXIInd>X</InfoInScheduleOPartXIInd>
      <ReconcilationRevenueExpnssAmt>26867</ReconcilationRevenueExpnssAmt>
      <OtherChangesInNetAssetsAmt>3388</OtherChangesInNetAssetsAmt>
      <MethodOfAccountingAccrualInd>X</MethodOfAccountingAccrualInd>
      <AccountantCompileOrReviewInd>false</AccountantCompileOrReviewInd>
      <FSAuditedInd>false</FSAuditedInd>
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      <OnlyInHouseLobbyingInd>false</OnlyInHouseLobbyingInd>
      <AgreeCarryoverPriorYearInd>false</AgreeCarryoverPriorYearInd>
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    <IRS990ScheduleD documentId="RetDoc3">
      <OtherLandBuildingsGrp>
        <OtherCostOrOtherBasisAmt>8594</OtherCostOrOtherBasisAmt>
        <DepreciationAmt>8594</DepreciationAmt>
      </OtherLandBuildingsGrp>
      <OtherLiabilitiesOrgGrp>
        <Desc>EIDL</Desc>
        <Amt>89104</Amt>
      </OtherLiabilitiesOrgGrp>
      <TotalLiabilityAmt>89104</TotalLiabilityAmt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 2, PART III, LINE 4D</FormAndLineReferenceDesc>
        <ExplanationTxt>TRADE SHOWS - SIMA ACTIVELY EVALUATES AND ENDORSES SURF INDUSTRY TRADE SHOWS THAT MOST EFFECTIVELY BRING PRODUCTS TO MARKET. SIMA SUPPORTS AND ENCOURAGES THE INDUSTRY TO EXHIBIT AT THE ANNUAL SURF EXPO SHOW. MEMBERS MAY USE THIS CENTER DURING SHOW HOURS FOR MEETING, COPYING, AND FAXING.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 6</FormAndLineReferenceDesc>
        <ExplanationTxt>THE ORGANIZATION HAS FOUR (4) CLASSES OF MEMBERS DESIGNATED AS FOLLOWS: REGULAR MEMBERS, BOARD BUILDER MEMBERS, ASSOCIATES AND DONORS. NON-PROFIT ORGANIZATIONS, WHETHER SURF-RELATED OR NOT, ARE NOT ELIGIBLE FOR MEMBERSHIP IN SIMA UNDER ANY CLASS. REGULAR MEMBERS AND BOARD BUILDER MEMBERS SHALL HAVE THE RIGHT TO VOTE. ASSOCIATES SHALL HAVE NO VOTING RIGHTS AND SHALL NOT BE ELIGIBLE FOR ELECTIVE OFFICE. DONORS SHALL HAVE NO VOTING RIGHTS AND SHALL NOT BE ELIGIBLE FOR ELECTIVE OFFICE OR THE SIMA ADVISORY BOARD. ONLY REGULAR MEMBERS AND BOARD BUILDER MEMBERS (COLLECTIVELY, VOTING MEMBERS) SHALL HAVE VOTING RIGHTS ON MATTERS SUBMITTED TO A VOTE OF MEMBERS. IN ADDITION, VOTING MEMBERS SHALL HAVE ALL RIGHTS AFFORDED MEMBERS UNDER THE CALIFORNIA NONPROFIT MUTUAL BENEFIT CORPORATION LAW. VOTING MAY BE BY VOICE OR BALLOT, EXCEPT THAT ANY ELECTION OF DIRECTORS AND EXECUTIVE OFFICES MUST BE BY BALLOT IF DEMANDED BY ANY VOTING MEMBER AT THE MEETING BEFORE THE MEETING BEGINS. EACH VOTING MEMBER SHALL BE ENTITLED TO CAST ONLY ONE VOTE ON EACH MATTER SUBMITTED TO A VOTE OF THE MEMBERS.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 7A</FormAndLineReferenceDesc>
        <ExplanationTxt>EACH EXECUTIVE OFFICER SHALL BE ELECTED BY THE VOTING MEMBERS AS BOTH A DIRECTOR AND AN EXECUTIVE OFFICER OF THE CORPORATION. AT THE ANNUAL MEETING OF MEMBERS, THE OFFICES OF DIRECTORS AND EXECUTIVE OFFICERS SHALL BE FILLED BY ELECTION (UNLESS SUCH OFFICES ARE FILLED IN A VOTE BY WRITTEN BALLOT PRIOR TO THAT MEETING)AND ANY OTHER PROPER BUSINESS MAY BE TRANSACTED. WHENEVER THE VOTING MEMBERS ARE TO VOTE FOR DIRECTORS OR EXECUTIVE OFFICERS OR ON ANY PROPOSAL FOR ACTION WHICH COULD BE TAKEN AT ANY REGULAR OR SPECIAL MEETING OF MEMBERS, THE VOTING MEMBERS MAY, IN THE DISCRETION OF THE BOARD OF DIRECTORS, VOTE BY WRITTEN BALLOT WITHOUT A MEETING PURSUANT TO THIS SECTION OF THE BYLAWS.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 7B</FormAndLineReferenceDesc>
        <ExplanationTxt>ONCE MEMBERS HAVE BEEN ADMITTED TO THE CORPORATION, THE BOARD MAY NOT, WITHOUT THE APPROVAL OF THE VOTING MEMBERS, SPECIFY OR CHANGE ANY BYLAW PROVISIONS THAT WOULD: (C) FIX OR CHANGE THE AUTHORIZED NUMBER OF DIRECTORS; (D) FIX OR CHANGE THE MINIMM OR MAXIMUM NUMBER OF DIRECTORS; OR CHANGE FROM A FIXED NUMBER OF DIRECTORS TO A VARIABLE NUMBER OF DIRECTORS, VOTING MEMBERS APPROVAL REQUIRED. WITHOUT THE APPROVAL OF THE VOTING MEMBERS, THE BOARD MAY NOT ADOPT, AMEND, OR REPEAL ANY BYLW THAT WOULD: (E) INCREASE OR EXTEND THE TERMS OF DIRECTORS; (F) ALLOW ANY DIRECTOR TO HOLD OFFICE BY DESIGNATION OR SELECTION RATHER THAN BY ELECTION BY THE VOTING MEMBERS; (G) INCREASE THE QUORUM FOR MEMBERS MEETINGS; (H) REPEAL, RESTRICT, CREATE, EXPAND, OR OTHERWISE CHANGE PROXY RIGHTS; OR AUTHORIZE CUMULATIVE VOTING.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 11B</FormAndLineReferenceDesc>
        <ExplanationTxt>FORM 990 IS REVIEWED BY MANAGEMENT. A COPY OF SIMA'S REVIEWED FORM 990 IS PROVIDED TO THE GOVERNING BODY BEFORE IT IS FILED WITH THE IRS</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 19</FormAndLineReferenceDesc>
        <ExplanationTxt>SIMA MAKES ITS GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS READILY AVAILABLE TO THE PUBLIC UPON REQUEST.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART IX, LINE 11G</FormAndLineReferenceDesc>
        <ExplanationTxt>LICENSES 450 0 0 DUES/SUBSCRIPTIONS 0 1,054 0 EVENT PRODUCTION 0 32,227 0 EVENT SUPPORT 25,451 0 0 TOTAL 25,901 33,281 0</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART XI, LINE 9</FormAndLineReferenceDesc>
        <ExplanationTxt>DEBT REPAYMENT 3,388</ExplanationTxt>
      </SupplementalInformationDetail>
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        <DisregardedEntityName>
          <BusinessNameLine1Txt>SIMA HUMANITARIAN FUND</BusinessNameLine1Txt>
        </DisregardedEntityName>
        <USAddress>
          <AddressLine1Txt>27831 LA PAZ ROAD</AddressLine1Txt>
          <CityNm>LAGUNA NIGUEL</CityNm>
          <StateAbbreviationCd>CA</StateAbbreviationCd>
          <ZIPCd>92677</ZIPCd>
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        <PrimaryActivitiesTxt>SUPPORT</PrimaryActivitiesTxt>
        <LegalDomicileStateCd>CA</LegalDomicileStateCd>
        <ExemptCodeSectionTxt>501C3</ExemptCodeSectionTxt>
        <PublicCharityStatusTxt>7</PublicCharityStatusTxt>
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          <BusinessNameLine2Txt>INDUSTRY MANUFACTURES ASSOCIATION</BusinessNameLine2Txt>
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      <IdRelatedTaxExemptOrgGrp>
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          <BusinessNameLine1Txt>SIMA ENVIRONMENTAL FUND</BusinessNameLine1Txt>
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          <AddressLine1Txt>27831 LA PAZ ROAD</AddressLine1Txt>
          <CityNm>LAGUNA NIGUEL</CityNm>
          <StateAbbreviationCd>CA</StateAbbreviationCd>
          <ZIPCd>92677</ZIPCd>
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        <EIN>311479679</EIN>
        <PrimaryActivitiesTxt>SUPPORT</PrimaryActivitiesTxt>
        <LegalDomicileStateCd>CA</LegalDomicileStateCd>
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        <PublicCharityStatusTxt>10</PublicCharityStatusTxt>
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      <GiftGrntCapContriFromOthOrgInd>false</GiftGrntCapContriFromOthOrgInd>
      <LoansOrGuaranteesToOtherOrgInd>false</LoansOrGuaranteesToOtherOrgInd>
      <LoansOrGuaranteesFromOthOrgInd>false</LoansOrGuaranteesFromOthOrgInd>
      <DivRelatedOrganizationInd>false</DivRelatedOrganizationInd>
      <AssetSaleToOtherOrgInd>false</AssetSaleToOtherOrgInd>
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      <AssetExchangeInd>false</AssetExchangeInd>
      <RentalOfFacilitiesToOthOrgInd>false</RentalOfFacilitiesToOthOrgInd>
      <RentalOfFcltsFromOthOrgInd>false</RentalOfFcltsFromOthOrgInd>
      <PerformOfServicesForOthOrgInd>true</PerformOfServicesForOthOrgInd>
      <PerformOfServicesByOtherOrgInd>true</PerformOfServicesByOtherOrgInd>
      <SharingOfFacilitiesInd>true</SharingOfFacilitiesInd>
      <PaidEmployeesSharingInd>true</PaidEmployeesSharingInd>
      <ReimbursementPaidToOtherOrgInd>false</ReimbursementPaidToOtherOrgInd>
      <ReimbursementPaidByOtherOrgInd>false</ReimbursementPaidByOtherOrgInd>
      <TransferToOtherOrgInd>false</TransferToOtherOrgInd>
      <TransferFromOtherOrgInd>false</TransferFromOtherOrgInd>
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          <BusinessNameLine1Txt>SIMA HUMANITARIAN FUND</BusinessNameLine1Txt>
        </OtherOrganizationName>
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        <MethodOfAmountDeterminationTxt>CASH</MethodOfAmountDeterminationTxt>
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      <TransactionsRelatedOrgGrp>
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          <BusinessNameLine1Txt>SIMA ENVIRONMENTAL FUND</BusinessNameLine1Txt>
        </OtherOrganizationName>
        <TransactionTypeTxt>Q</TransactionTypeTxt>
        <MethodOfAmountDeterminationTxt>CASH</MethodOfAmountDeterminationTxt>
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