Attach to Form 990 or 990-EZ.| Identifier | Return Reference | Explanation |
|---|---|---|
| Program Service Changes | Form 990, Part III, Line 3 | All assets were contributed to a related 501(c)(6) organization on 1/1/2012. See Schedule N for additional information. |
| Business Relationships | Form 990, Part VI, Line 2 | PRIOR TO TERMINATION, TWO OF THIS ORGANIZATION'S OFFICERS, EARP AND MCKENNA, WERE ALSO OFFICERS OF THE MEMA MARKETING SERVICES COMPANY, INC., A CORPORATION WHOLLY OWNED BY MOTOR & EQUIPMENT MANUFACTURERS ASSOCIATION, AN ORGANIZATION RELATED TO THIS ORGANIZATION. EARP AND MCKENNA ARE EMPLOYEES OF THE MEMA MANAGEMENT SERVICES GROUP, INC., A CORPORATION WHOLLY OWNED BY THE MEMA MARKETING SERVICES COMPANY, INC. IN ADDITION, EARP AND MCKENNA ARE OFFICERS OF MOTOR & EQUIPMENT MANUFACTURERS ASSOCIATION (A RELATED ORGANIATION) AND THE EDUCATIONAL AND RESEARCH FOUNDATION OF MEMA, INC. (AN ORGANIZATION RELATED TO MOTOR AND EQUIPMENT MANUFACTURERS ASSOCIATION). MCKENNA, BOARD MEMBER OF OESA, ALSO SERVES AS BOARD MEMBER FOR EACH OF THE ORGANIZATIONS LISTED HEREIN. COREY, GRIMM, KOZYRA, MCELYA AND ORCHARD, BOARD MEMBERS OF OESA, ALSO SERVE AS BOARD MEMBERS OF MOTOR & EQUIPMENT MANUFACTURERS ASSOCIATION. EARP AND MCKENNA HAVE A BUSINESS RELATIONSHIP WITH DE KOKER. |
| Signifcant Changes to Governing Documents | Form 990, Part VI, Line 4 | This organization contributed all assets and activities to Motor and Equipment Manufacturers Association (MEMA), a 501(c)(6) organization related to this organization, effective 1/1/2012 and then terminated this organization's separate tax status. These activies will continue as a market segment of MEMA. |
| Members | Form 990, Part VI, Line 6 | Membership consists of companies that manufacture parts or provide integral services or tools for the use in the production of automotive original equipment. |
| Members Who May Elect | Form 990, Part VI, Line 7a | Election to the board is held at the annual general meeting of members. A quorum for such election shall be at least 25% of regular members, and election shall be by majority of those voting. |
| Decisions Subject to Approval | Form 990, Part VI, Line 7b | The Motor and Equipment Manufacturers Association board approves the OESA annual budget and all amendments to the OESA bylaws. |
| Contemporaneous Documentation - Committees | Form 990, Part VI, Line 8b | COMMITTEE MEETINGS ARE NOT FORMALLY DOCUMENTED AT THE TIME THE MEETINGS ARE HELD. COMMITTEE MEETINGS ARE DISCUSSED AT BOARD MEETINGS AND THIS DISCUSSION IS DOCUMENTED IN THE BOARD MINUTES. |
| Form 990 Review Process | Form 990, Part VI, Line 11b | The form is reviewed in detail by the director of accounting, CFO/Secretary and MEMA president prior to filing. A copy of this final form is provided to officers of MEMA who are familiar with the former OESA activity, including the OESA former Secretary/Treasurer. Any questions are addressed and resolved prior to filing. |
| Conflict of Interest Policy Monitoring & Enforcement | Form 990, Part VI, Line 12c | The policy is reviewed and signed annually by any staff member with the title manager or above. Any volunteer with decision making authority, board member and officer is to review and sign at the beginning of his/her service term. They are to sign a statement which affirms such person 1) has received a copy of the conflicts of interest policy; 2) has read and understands the policy; 3) has agreed to comply with the policy; 4) understands that OESA is a nonprofit corporation and in order to maintain its federal tax exemption it must engage primarily in activities which accomplish one or more of its tax-exempt purposes. |
| Process for Determining Compensation | Form 990, Part VI, Line 15a & 15b | The compensation committee with oversight from the Motor and Equipment Manufacturers Association (a related organization) executive committee along with input from the OESA executive committee is responsible for 1) evaluating the performance of the president and awarding an appropriate compensation package; 2) approving any employment, retention and severance agreement with the president; 3) with the approval of the board of directors, obtaining benchmark compensation data from an outside consultant. The OESA executive committee is responsible for overseeing the president's evaluation and compensation decisions with respect to the association's senior staff. |
| How Documents are Made Available to the Public | Form 990, Part VI, Line 19 | OESA does not make its governing documents, conflict of interest policy, and financial statements available to the public. |
| Compensation Paid by Related Organization | Form 990, Part VII | Due to OESA's change in status on 1/1/2012, no compensation was paid or reimbursed by this organization for 2012 services. All compensation reported in this Form 990 is for services provided to and paid by a related organization. |
| Changes in Net Assets | Form 990, Part XI, line 9 | Net assets contributed to MEMA -2,090,961 |
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