2025-11-17T16:08:15-06:00 2024-12-31 390919055 RITZ HOLMAN LLP 330 E KILBOURN AVE SUITE 222 MILWAUKEE WI 53202 990 2024-01-01 251797097 SNOW AND ICE MANAGEMENT ASSOCIATION INC SNOW 4143751940 10140 N PORT WASHINGTON ROAD MEQUON WI 53092 MARTIN TIRADO CEO 4143751940 2025-11-17 1 0 BRIAN FALK P01427495 4142711451 2025-11-17 2024 2025-03-06 01:10:19Z MARTIN B TIRADO 10140 N PORT WASHINGTON ROAD MEQUON WI 53092 3493142 0 X WWW.SIMA.ORG X 1996 WI THE SNOW AND ICE MANAGEMENT ASSOCIATION (SIMA) IS A NORTH AMERICAN TRADE ASSOCIATION FOR SNOW AND ICE INDUSTRY PROFESSIONALS. SIMA'S MISSION IS EMPOWERING SNOW AND ICE MANAGEMENT PROFESSIONALS FOR SUCCESS. 13 13 15 50 599467 9002 87647 50000 2593116 2737119 66811 76964 673286 623568 3420860 3487651 0 0 0 0 1541313 1710273 0 0 0 1611389 1804409 3152702 3514682 268158 -27031 3171910 3066292 1228882 1129329 1943028 1936963 X THE SNOW AND ICE MANAGEMENT ASSOCIATION (SIMA) IS A NORTH AMERICAN TRADE ASSOCIATION FOR SNOW AND ICE INDUSTRY PROFESSIONALS. SIMA'S MISSION IS EMPOWERING SNOW AND ICE MANAGEMENT PROFESSIONALS FOR SUCCESS. 0 0 ANNUAL EDUCATION SYMPOSIUM AND TRADE SHOW THAT OFFERS RESOURCES, INFORMATION AND EDUCATIONAL PROGRAMS. EDUCATION AND TRAINING EVENTS, BOTH ONLINE AND IN PERSON. INCLUDES A PROFESSIONAL CERTIFICATION AND CERTIFICATE TRAINING PROGRAMS. SOME PRODUCTS INCLUDE THE FIELD OPERATIONS LEADERSHIP WORKSHOP, CERTIFIED SNOW PROFESSIONAL, AND ADVANCED SNOW MANAGER TRAINING. MEMBERSHIP DUES. WHEN MEMBERS JOIN SIMA BY PAYING ANNUAL DUES, THEY ARE OFFERED ACCESS TO RESOURCES AND INFORMATION AVAILABLE ONLINE FOR MEMBERS TO VIEW AND DOWNLOAD. PUBLISHER OF A TRADE MAGAZINE, BOTH IN PRINT AND ELECTRONIC FORMATS, CALLED SNOW BUSINESS. DELIVERED TO 25,000+ STAKEHOLDERS IN NORTH AMERICA WITH NEWS, BUSINESS ARTICLES AND ADVERTISING. 0 1 0 1 0 0 0 0 0 1 0 0 0 1 1 0 1 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 1 1 0 0 1 19 0 1 15 1 1 1 0 0 0 0 0 0 0 X 13 13 0 0 1 0 1 0 0 1 1 0 0 1 1 0 1 1 1 1 1 0 X X MARTIN TIRADO 4143751940 10140 N PORT WASHINGTON ROAD MEQUON WI 53092 MARTIN B TIRADO CEO 40.00 X 166066 0 6643 KATHY HALLGREN CFO 40.00 X 98604 0 7935 BRIAN BIRCH COO 40.00 X 67563 0 2369 DAVE WESCOTT CHAIR 1.00 X X 0 0 0 CHRIS HINTON VICE CHAIR 1.00 X X 0 0 0 JEFF HELLER SECRETARY/TREASURER 1.00 X X 0 0 0 MARK ARTHOFER IMMEDIATE PAST CHAIR 1.00 X X 0 0 0 DEBORA BABIN-KATZ DIRECTOR 1.00 X 0 0 0 RUBEN DIAZ DIRECTOR 1.00 X 0 0 0 TOM FITZGERALD DIRECTOR 1.00 X 0 0 0 CONNIE GAUL DIRECTOR 1.00 X 0 0 0 PATRICK KANE DIRECTOR 1.00 X 0 0 0 JOHN JANES DIRECTOR 1.00 X 0 0 0 ROBERT MILLER DIRECTOR 1.00 X 0 0 0 WILLIAM MOORE DIRECTOR 1.00 X 0 0 0 CHRIS THACKER DIRECTOR 1.00 X 0 0 0 332233 0 16947 1 0 1 0 0 50000 50000 SYMPOSIUM REVENUE 541900 1216106 1216106 REGISTRATION REVENUE 541900 500434 500434 MEMBERSHIP DUES & ASSE 541900 500248 500248 SPONSORSHIPS 541900 321250 321250 EDUCATION REVENUE 541900 193341 193341 5740 5740 2737119 76964 76964 41120 0 41120 41120 41120 12145 5491 6654 6654 ADVERTISING 541800 558347 558347 MISCELLANEOUS REVENUE 900099 17447 17447 575794 3487651 2761220 599467 76964 349180 1038516 35437 172240 114900 39201 2867 140279 42910 78477 165529 15926 59745 719071 9930 98120 16566 TAXES AND UBIT 2601 SNOW BUSINESS EXPENSE 203141 EDUCATION 135850 BOARD MANAGEMENT 17622 56574 3514682 261219 236817 1245001 1102986 81723 96515 940 857 88092 92700 1038343 375617 664175 662726 722518 751662 69657 82958 38585 39071 3171910 3066292 178501 177105 778147 700542 266990 247727 5244 3955 1228882 1129329 X 1943028 1936963 1943028 1936963 3171910 3066292 -27031 20966 0 X X 0 1 X 1 0 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 1 0 716580 221402 495178 7370 737 6633 314393 153478 160915 662726 CAPITAL LEASES 3955 3955 X 3557144 20966 45903 66869 3490275 2867 -5491 -2624 3487651 3542511 36436 36436 3506075 2867 5740 8607 3514682 PART X, LINE 2: THE ORGANIZATION IS EXEMPT FROM INCOME TAX UNDER SECTION 501(C)(6) OF THE INTERNAL REVENUE CODE. HOWEVER, INCOME FROM CERTAIN ACTIVITIES, PRIMARILY ADVERTISING INCOME AND RENTAL INCOME, IS NOT DIRECTLY RELATED TO THE ORGANIZATION'S TAX-EXEMPT PURPOSE AND IS SUBJECT TO TAXATION AS UNRELATED BUSINESS INCOME. AS OF DECEMBER 31, 2024, THE ORGANIZATION HAD A TAX RECEIVABLE OF $12,571 FOR UNRELATED BUSINESS INCOME TAX IN EXCESS OF ESTIMATED PAYMENTS. THE TOTAL UNRELATED BUSINESS INCOME TAX EXPENSE FOR THE YEAR ENDED WAS $2,601. MANAGEMENT HAS REVIEWED ALL TAX POSITIONS RECOGNIZED IN PREVIOUSLY FILED TAX RETURNS IN THE U.S. FEDERAL AND STATE JURISDICTIONS AND THOSE EXPECTED TO BE TAKEN IN FUTURE TAX RETURNS. AS OF DECEMBER 31, 2024, THE ORGANIZATION HAD NO AMOUNTS RELATED TO UNRECOGNIZED INCOME TAX BENEFITS AND NO AMOUNTS RELATED TO ACCRUED INTEREST AND PENALTIES. THE ORGANIZATION DOES NOT ANTICIPATE ANY SIGNIFICANT CHANGES TO UNRECOGNIZED INCOME TAX BENEFITS OVER THE NEXT YEAR. PART XI, LINE 2D - OTHER ADJUSTMENTS: SIMA FOUNDATION REVENUE 51,643. INTERCOMPANY ELIMINATION OF SIMA FOUNDATION MANAGEMENT FEE REVENUE/EXPENSE -5,740. PART XI, LINE 4B - OTHER ADJUSTMENTS: COST OF GOODS SOLD - PRODUCT EXPENSE -5,491. PART XII, LINE 2D - OTHER ADJUSTMENTS: COST OF GOODS SOLD - PRODUCT EXPENSE 5,491. SIMA FOUNDATION EXPENSES 30,945. PART XII, LINE 4B - OTHER ADJUSTMENTS: INTERCOMPANY ELIMINATION OF SIMA FOUNDATION MANAGEMENT FEE REVENUE/EXPENSE 5,740. X 0 0 0 MARTIN B TIRADO CEO 157733 0 8333 0 0 0 6643 0 0 0 172709 0 0 0 FORM 990, PART VI, SECTION A, LINE 4 CHANGE STATE OF LEGAL DOMICILE TO WISCONSIN FORM 990, PART VI, SECTION A, LINE 6 LINE 6 EXPLANATION - AS A TRADE ASSOCIATION WHERE MEMBERS PAY ANNUAL DUES TO BECOME A MEMBER, SIMA ENDED THE 2024 YEAR WITH APPROXIMATELY 1,500 MEMBERS. FORM 990, PART VI, SECTION B, LINE 11B LINE 11B EXPLANATION - FORM 990 REVIEW IS CONDUCTED BY THE FINANCIAL INVESTMENT/AUDIT COMMITTEE. THE AUDIT REPORT AND 990 WAS PROVIDED TO THE ENTIRE BOARD FOR APPROVAL. FORM 990, PART VI, SECTION B, LINE 12C WE HAVE A PROVISION IN OUR BOARD GOVERNANCE POLICIES THAT ADDRESSES CONFLICTS OF INTEREST. PLEASE REFER TO BOARD GOVERNANCE POLICY 2.5, BOARD MEMBERS CODE OF CONDUCT. BOARD MEMBERS ALSO COMPLETE A FORM TO DISCLOSE CONFLICTS OF INTERESTS. ANY POSSIBLE CONFLICTS ARE FORWARDED TO THE BOARD CHAIR FOR REVIEW. FORM 990, PART VI, SECTION B, LINE 15 ALL EMPLOYEES COMP AND BENEFITS ARE DETERMINED BY THE CHIEF EXECUTIVE OFFICER, WHO ALSO USES THE SAME COMP AND BENEFITS SURVEY. THIS PROCESS OCCURS ANNUALLY. THE BOARD DETERMINES COMPENSATION AND BENEFITS FOR ONLY THE CHIEF EXECUTIVE OFFICER. THEY USE COMPARABLE DATA WITH AN AMERICAN SOCIETY OF ASSOCIATION EXECUTIVES COMP AND BENEFITS SURVEY RESULTS. ALL EMPLOYEES COMP AND BENEFITS ARE DETERMINED BY THE CHIEF EXECUTIVE OFFICER, WHO ALSO USES THE SAME COMP AND BENEFITS SURVEY. THIS PROCESS OCCURS ANNUALLY. FORM 990, PART VI, SECTION C, LINE 19 FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST, AND ALSO POSTED ON GUIDESTAR.ORG. GOVERNING DOCUMENTS AND CONFLICT OF INTEREST POLICY ARE AVAILABLE ON REQUEST. FORM 990, PART XII, LINE 2C: NO CHANGES FROM PRIOR YEAR SIMA LLC 10140 N PORT WASHINGTON ROAD MEQUON WI 53092 OWNERSHIP OF BUILDING FOR THE ORGANIZATION WI 41120 528204 SNOW AND ICE MANAGEMENT ASSOCIATION INC SIMA FOUNDATION 10140 N PORT WASHINGTON RD MEQUON WI 53092 851447621 HELPING GROW OPPORTUNITIES FOR WORKFORCE DEVELOPMENT / RESEARCH ADVANCEMENTS WI 501(C)(3) LINE 7 SNOW AND ICE MANAGEMENT ASSOCIATION INC 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 1 1 0 SIMA FOUNDATION L 5740 FMV SIMA FOUNDATION Q 22006 FMV SIMA FOUNDATION R 17552 FMV