2024-11-04T16:58:42-06:00 2023-12-31 473535842 DAVIS FARR LLP 18201 VON KARMAN AVE SUITE 1100 IRVINE CA 92612 990 2023-01-01 261703128 RECREATIONAL OFF-HIGHWAY VEHICLE ASSOCIATION RECR 9497274211 2 JENNER 150 IRVINE CA 926183806 SCOTT SCHLOEGEL SENIOR VP OF GOVERNMENT RELATIONS 9497274211 2024-11-04 1 1 TRITIA FOSTER P02164134 9494742020 2023 2024-10-15 13:58:12Z SCOTT SCHLOEGEL 2 JENNER 150 IRVINE CA 926183806 2998527 0 X WWW.ROHVA.ORG X 2007 CA FOSTER AND PROMOTE THE SAFE AND RESPONSIBLE USE OF RECREATIONAL OFF-HIGHWAY VEHICLES 6 6 0 6 0 0 0 0 2717836 2934601 8985 19915 13769 23728 2740590 2978244 234000 218400 0 0 1515909 1666377 0 0 0 876609 1243791 2626518 3128568 114072 -150324 2735318 2723438 456897 595341 2278421 2128097 TO PROMOTE ROV SAFETY, HELP DEVELOP VEHICLE STANDARDS, AND CONDUCT PUBLIC INFORMATION AND EDUCATION PROGRAMS. 0 0 GOVERNMENT RELATIONS PROGRAM - THE OBJECTIVE OF THE GOVERNMENT RELATIONS PROGRAM IS TO MONITOR AND RESPOND TO LEGISLATIVE AND REGULATORY MATTERS. DRIVER TRAINING PROGRAM - THE OBJECTIVE OF THE DRIVER TRAINING PROGRAM IS TO PROMOTE AND FACILITATE "HANDS ON" ROV DRIVER TRAINING. LEGISLATIVE PROGRAM - THE OBJECTIVE OF THE PROGRAM IS TO ADVOCATE LEGISLATION THAT IS FAIR AND REASONABLE TO THE RECREATIONAL OFF-HIGHWAY VEHICLE INDUSTRY. 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 20 0 0 0 0 0 0 0 0 0 0 X 6 6 0 0 0 0 1 1 1 1 1 0 0 1 1 1 1 1 1 1 1 0 CA X ANN VISAN 9497274211 2 JENNER SUITE 150 IRVINE CA 926183806 RYAN STIVER CHAIR OF THE BOARD 1.00 1.00 X X 0 0 0 LANDON BALL VICE CHAIR 1.00 1.00 X X 0 0 0 MICHAEL MITCHELL SECRETARY/TREASURER 1.00 1.00 X X 0 0 0 COLIN MILLER DIRECTOR 1.00 1.00 X 0 0 0 RUSS BRENAN DIRECTOR 1.00 2.00 X 0 0 0 MARC-ANDRE DESCHENES DIRECTOR 1.00 1.00 X 0 0 0 ERIK PRITCHARD PRESIDENT & CEO 9.38 28.12 X 0 603476 46661 ROBERT GLADDEN VP, TRANING OPERATIONS 1.88 35.62 X 0 172395 36998 ALEXANDER BERGER GENERAL COUNSEL 5.63 31.87 X 0 262789 19697 KEN GLASER DIRECTOR, SPECIAL PROJECTS 7.50 30.00 X 0 119326 19808 SCOTT SCHLOEGEL SR. VP, GOVT'T RELATIONS 7.50 30.00 X 0 381618 54495 VIRIDIANA SANCHEZ VP, OPERATIONS 9.38 28.12 X 0 186539 42927 JACQUELINE PETERSON VP, COMMUNICATIONS 9.38 28.12 X 0 227742 25975 ELI RALSTON DIRECTOR, IT 9.38 28.12 X 0 219500 38114 CINNAMON KERNES VP, MARKET EXPANSION 4.50 33.00 X 0 207981 26388 0 2381366 311063 0 0 1 0 MAYER BROWN LLP 2027 COLLECTION CENTER DR CHICAGO IL 60693 PROFESSIONAL SERVICES RENDERED FOR CPSC 119440 1 MEMBERSHIP DUES 900099 2275966 2275966 DRIVERCOACH PREPARATIO 900099 637315 637315 STATE PAID STUDENT FEE 900099 21320 21320 2934601 12115 12115 26586 18786 7800 7800 7800 25225 1497 23728 23728 2978244 2966129 0 12115 X 218400 1283247 80416 214564 88150 13465 726563 18286 39783 80371 42219 15521 2019 87939 110351 DUES & SUBSCRIPTIONS 45622 EDUCATION & TRAINING 21553 POSTAGE, FREIGHT & SHIP 21083 AUTO EXPENSE 7545 11471 3128568 1875088 1803731 48744 133642 400000 305500 45342 41534 137702 144806 479589 185364 228442 294225 2735318 2723438 187324 230200 6000 269573 359141 456897 595341 X 2278421 2128097 2278421 2128097 2735318 2723438 -150324 0 X X 0 1 X 0 0 0 0 0 2275966 11856 11856 11856 11165 10963 202 28953 26650 2303 439471 147751 291720 294225 DUE TO AFFILIATES 175667 LEASE LIABILITY 183474 359141 X 2978244 0 2978244 0 2978244 3128568 0 3128568 0 3128568 PART X, LINE 2: ROHVA IS EXEMPT FROM INCOME TAXES UNDER SECTION 501(C)(6) OF THE INTERNAL REVENUE CODE AND SIMILAR STATE CODES. HOWEVER, ROHVA IS SUBJECT TO THE PROXY TAX ON LOBBYING AND POLITICAL EXPENSES. FOR THE YEAR ENDED DECEMBER 31, 2023, ROHVA INCURRED $2,490 IN PROXY TAX. ROHVA'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 ROHVA'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 RIGHT RIDER ACCESS FUND 2 JENNER SUITE 150 IRVINE CA 926183806 452038902 501(C)(3) 218400 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 ACCOMLISHMENTS DERIVED THEREFROM PROVIDED EITHER VERBALLY OR VIA WRITTEN SUMMARY BY GRANT RECIPIENTS. 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, TRANING OPERATIONS 0 167395 0 5000 0 0 0 12892 0 24106 0 209393 0 0 PART I, LINE 3 ROHVA DOES NOT DIRECTLY PAY THE CEO/EXECUTIVE DIRECTOR. RATHER THEIR OFFICERS ARE SHARED WITH RELATED ENTITIES. THE RELATED ENTITIES ESTABLISH EXECUTIVE COMPENSATION THROUGH: 1) COMPENSATION COMMITTEE, 2) INDEPENDENT COMPENSATION CONSULTANT, 3) WRITTEN EMPLOYMENT CONTRACT, 4) COMPENSATION SURVEY, AND 5) APPROVAL BY THE BOARD OR COMPENSATION COMMITTEE. ROHVA REIMBURSES RELATED ENTITIES FOR EMPLOYEES. 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 MEMBERS ARE COMPRISED OF INDIVIDUALS WHO PAY DUES. FORM 990, PART VI, SECTION A, LINE 7A EACH MEMBER IN GOOD STANDING, WHO PAYS DUES, MAY DESIGNATE ONE REPRESENTATIVE AS A DIRECTOR. 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 NORTH AMERICAN MARKET OVER THE PRIOR THREE CALENDAR YEARS SHALL EACH HAVE THE RIGHT TO DESIGNATE ONE FULL-TIME MEMBER AS A DIRECTOR. EACH OF THE REMAINING THREE DIRECTOR POSITIONS SHALL BE FILLED BY A FULL-TIME EMPLOYEE OF ANY OF THE OTHER MEMBERS OF THE ASSOCIATION AND SHALL BE ELECTED BY A VOTE OF ALL MEMBERS OF THE ASSOCIATION. FORM 990, PART VI, SECTION A, LINE 7B ALL AMENDMENTS TO THE BYLAWS ARE PRESENTED TO AND MUST BE APPROVED BY THE ASSOCIATION'S MEMBERS. FORM 990, PART VI, SECTION B, LINE 11B A DRAFT COPY OF FORM 990 IS PROVIDED TO MANAGEMENT FOR REVIEW AND COMMENTS; A DRAFT OF THE ENTIRE RETURN IS PROVIDED TO THE BOARD PRIOR TO FILING OF THE TAX 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 COMMITEEE (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, FINANCIAL RESULTS AND STEWARDSHIP, AND ACCOMPLISHMENTS RELATED TO THE ORGANIZATION'S STRATEGIC PLANS. IN ADDITION, THE COMPENSATION COMMITTEE REVIEWS THE PROPOSED COMPENSATION OF THE OTHER OFFICERS AND KEY EMPLOYEES OF THE ORGANIZATION. FORM 990, PART VI, SECTION C, LINE 19 THE ASSOCIATION MAKES AVAILABLE FOR PUBLIC INSPECTION A COPY OF ITS EXEMPTION APPLICATION AND ITS ANNUAL RETURNS FOR THE PRECEDING THREE YEARS TO 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 IX, LINE 11G OTHER PROFESSIONAL FEES 203,074. CONSULTANTS 167,136. CONTRACTOR 356,353. FORM 990 PART VII SECTION A COMPENSATION RECREATIONAL OFF-HIGHWAY VEHICLE ASSOCIATION SHARES COMMON PERSONNEL WITH THE FOLLOWING ORGANIZATIONS EXEMPT UNDER IRS CODE SECTION 501(C): MOTORCYCLE SAFETY FOUNDATION, INC. MOTORCYCLE INDUSTRY COUNCIL, INC. SPECIALTY VEHICLE INSTITUTE OF AMERICA THE RIGHT RIDER ACCESS FUND, INC. NATIONAL MOTORCYCLE SAFETY FUND 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 ASSOCIATION 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 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 SPECIALTY VEHICLE INSTITUTE OF AMERICA 2 JENNER SUITE 150 IRVINE CA 92618 330044256 TRADE ASSOCIATION DC 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 SOFTWARE DEVELOPMENT CA MOTORCYCLE INDUSTRY COUNCIL INC C 0 1 1 0 1 0 0 0 0 0 0 1 0 1 1 1 1 0 0 0 MOTORCYCLE INDUSTRY COUNCIL P 149081 COST MOTORCYCLE SAFETY FOUNDATION P 21098 COST SPECIALTY VEHICLE INSTITUTE OF AMERICA P 5488 COST RIGHT RIDER ACCESS FUND B 218400 COST MOTORCYCLE INDUSTRY COUNCIL P 100427 COST MOTORCYCLE INDUSTRY COUNCIL D 305500 PER AGREEMENT MOTORCYCLE INDUSTRY COUNCIL A 9000 COST MOTORCYCLE INDUSTRY COUNCIL K 178701 COST FORM 990 SCHEDULE R PART V MIC INCURS CERTAIN PROGRAM COSTS SHARED WITH ROHVA SUCH AS PAYROLL AND RELATED COSTS, UTILITIES, AND OCCUPANCY EXPENSE. DURING THE YEAR ENDED DECEMBER 31, 2023, ROHVA RECORDED COSTS OF APPROXIMATELY $100,427 FOR SHARED COSTS REIMBURSABLE TO MIC. THESE COSTS ARE REIMBURSED THROUGHOUT THE YEAR. AS OF DECEMBER 31, 2023, ROHVA HAS AN AMOUNT DUE TO AFFILIATES OF $175,667 FOR THESE SHARED COSTS. ON DECEMBER 5, 2019, ROHVA ENTERED INTO AN UNSECURED PROMISSORY NOTE WITH A RELATED PARTY, MIC, IN THE AMOUNT OF $400,000. THIS NOTE BEARS INTEREST ON THE UNPAID PRINCIPAL AT A RATE OF 2.25% ANNUALLY UNTIL PAID IN FULL. THERE IS NO MATURITY DATE FOR THE NOTE. FOR THE YEAR ENDED DECEMBER 31, 2023, ROHVA RECEIVED $94,500 IN PRINCIPAL AND $9,000 IN INTEREST PAYMENTS. THE TOTAL PRINCIPAL AMOUNT OUTSTANDING UNDER THE NOTE WAS $305,500. ON SEPTEMBER 7, 2023, ROHVA SOLD A VEHICLE TO ONE OF ITS EMPLOYEES. THE COST OF THE VEHICLE WAS $18,876 AND IT WAS FULLY DEPRECIATED. ROHVA SOLD THE VEHICLE TO THE EMPLOYEE FOR $7,800, RESULTING IN A GAIN ON SALE OF THE VEHICLE OF $7,800. ROHVA LEASES OFFICE SPACE IN IRVINE, CALIFORNIA, UNDER A NONCANCELABLE OPERATING LEASE AGREEMENT THAT EXPIRES ON AUGUST 31, 2025. THE LEASE REQUIRES MINIMUM MONTHLY PAYMENTS F $30,836 THROUGH AUGUST 2023, INCREASING TO $32,042 IN SEPTEMBER 2023. ROHVA SHARES THE OFFICE SPACE AND RELATED EXPENSES WITH MIC, MSF AND SVIA. THE MONTHLY LEASE PAYMENTS WAS $4,317 THROUGH AUGUST 2023, INCREASING TO $4,486 IN SEPTEMBER 2023. ROHVA 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. ROHVA SHARES THE OFFICE SPACE AND RELATED EXPENSES WITH MIC, MSF AND ROHVA. ROHVA'S PRO RATA SHARE OF THE MONTHLY LEASE PAYMENTS IS $1,436. IN ADDITION TO THE MINIMUM MONTHLY PAYMENTS, ROHVA IS RESPONSIBLE FOR ITS PRO RATA SHARE OF REAL TATE 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 ROHVA'S PRO RATA SHARE OF INCREASES IN REAL ESTATE TAXES AND OPERATING EXPENSES.