SCHEDULE R
(Form 990)
Department of the Treasury
Internal Revenue Service
Related Organizations and Unrelated Partnerships
MediumBulletComplete if the organization answered "Yes" on Form 990, Part IV, line 33, 34, 35b, 36, or 37.
MediumBulletAttach to Form 990.
MediumBullet Go to www.irs.gov/Form990 for instructions and the latest information.

OMB No. 1545-0047
2020
Open to Public Inspection
Name of the organization
MOTORCYCLE SAFETY FOUNDATION INC
 
Employer identification number

52-0963363
Part I
Identification of Disregarded Entities. Complete if the organization answered "Yes" on Form 990, Part IV, line 33.
(a)
Name, address, and EIN (if applicable) of disregarded entity


(b)
Primary activity


 		(c)
Legal domicile (state
or foreign country)

 		(d)
Total income


 		(e)
End-of-year assets


 		(f)
Direct controlling
entity










Part II
Identification of Related Tax-Exempt Organizations. Complete if the organization answered "Yes" on Form 990, Part IV, line 34 because it had one or more related tax-exempt organizations during the tax year.
(a)
Name, address, and EIN of related organization


(b)
Primary activity


 		(c)
Legal domicile (state
or foreign country)

 		(d)
Exempt Code section


 		(e)
Public charity status
(if section 501(c)(3))

 		(f)
Direct controlling
entity

 		(g)
Section 512(b)(13) controlled entity?
Yes No
(1)MOTORCYCLE INDUSTRY COUNCIL INC
2 JENNER SUITE 150

IRVINE,CA92618
31-4394320 		TRADE ASSOCIATION NY 501(C)(6)    
 
No
(2)SPECIALTY VEHICLE INSTITUTE OF AMERICA
2 JENNER SUITE 150

IRVINE,CA92618
33-0044256 		TRADE ASSOCIATION DC 501(C)(6)    
 
No
(3)RECREATIONAL OFF-HIGHWAY VEHICLE ASSOCIATION
2 JENNER SUITE 150

IRVINE,CA92618
26-1703128 		TRADE ASSOCIATION CA 501(C)(6)    
 
No
(4)NATIONAL MOTORCYCLE SAFETY FUND INC
2 JENNER SUITE 150

IRVINE,CA92618
52-1228981 		MOTORCYCLE SAFETY EDUCATION DC 501(C)(3) LINE 7 MOTORCYCLE SAFETY FOUNDATION
 
 
No
(5)THE RIGHT RIDER ACCESS FUND INC
2 JENNER SUITE 150

IRVINE,CA92618
45-2038902 		OFF-HIGHWAY VEHICLE SAFETY DC 501(C)(3) LINE 7  
 
No




For Paperwork Reduction Act Notice, see the Instructions for Form 990.
Cat. No. 50135Y
Schedule R (Form 990) 2020
Page 2
Schedule R (Form 990) 2020
Page 2
Part III
Identification of Related Organizations Taxable as a Partnership. Complete if the organization answered "Yes" on Form 990, Part IV, line 34, because it had one or more related organizations treated as a partnership during the tax year.
(a)
Name, address, and EIN of
related organization



 		(b)
Primary activity




 		(c)
Legal
domicile
(state or foreign
country)


 		(d)
Direct controlling
entity



 		(e)
Predominant income(related, unrelated, excluded from tax under sections 512-514)

(f)
Share of total income




 		(g)
Share of end-of-year
assets



 		(h)
Disproprtionate allocations?




 		(i)
Code V-UBI
amount in box 20 of
Schedule K-1
(Form 1065)
 		(j)
General or
managing
partner?



 		(k)
Percentage
ownership
Yes No Yes No












Part IV
Identification of Related Organizations Taxable as a Corporation or Trust. Complete if the organization answered "Yes" on Form 990, Part IV, line 34 because it had one or more related organizations treated as a corporation or trust during the tax year.
(a)
Name, address, and EIN of
related organization
 		(b)
Primary activity
 		(c)
Legal
domicile
(state or foreign
country)
 		(d)
Direct controlling
entity
 		(e)
Type of entity
(C corp, S corp,
or trust) 		(f)
Share of total income
 		(g)
Share of end-of-year
assets
 		(h)
Percentage
ownership
 		(i)
Section 512(b)(13) controlled entity?
Yes No
(1) USSB INC

2 JENNER SUITE 150
IRVINE,CA92618
35-2361742 		PRO RACING SERIES CA MOTORCYCLE INDUSTRY COUNCIL INC
  		C         No
(2) USSB SANCTIONING INC

2 JENNER SUITE 150
IRVINE,CA92618
35-2361743 		ROAD RACING SERIES CA MOTORCYCLE INDUSTRY COUNCIL INC
  		C         No
(3) TRANSTAND INC

2 JENNER SUITE 150
IRVINE,CA92618
20-4898937 		SOFTWARE DEVELOPMENT CA MOTORCYCLE INDUSTRY COUNCIL INC
  		C         No








Schedule R (Form 990) 2020
Page 3
Schedule R (Form 990) 2020
Page 3
Part V
Transactions With Related Organizations. Complete if the organization answered "Yes" on Form 990, Part IV, line 34, 35b, or 36.
Note. Complete line 1 if any entity is listed in Parts II, III, or IV of this schedule.
Yes
No
1 During the tax year, did the orgranization engage in any of the following transactions with one or more related organizations listed in Parts II-IV?
a Receipt of (i) interest, (ii) annuities, (iii) royalties, or (iv) rent from a controlled entity .....................
1a
 
No
b Gift, grant, or capital contribution to related organization(s) ............................
1b
 
No
c Gift, grant, or capital contribution from related organization(s) ............................
1c
 
No
d Loans or loan guarantees to or for related organization(s) ............................
1d
 
No
e Loans or loan guarantees by related organization(s) ............................
1e
Yes
 
f Dividends from related organization(s) ............................
1f
 
No
g Sale of assets to related organization(s) ............................
1g
 
No
h Purchase of assets from related organization(s) ............................
1h
 
No
i Exchange of assets with related organization(s) ............................
1i
 
No
j Lease of facilities, equipment, or other assets to related organization(s) .......................
1j
 
No
k Lease of facilities, equipment, or other assets from related organization(s) ......................
1k
Yes
 
l Performance of services or membership or fundraising solicitations for related organization(s) .....................
1l
Yes
 
m Performance of services or membership or fundraising solicitations by related organization(s) .................
1m
 
No
n Sharing of facilities, equipment, mailing lists, or other assets with related organization(s) ...................
1n
Yes
 
o Sharing of paid employees with related organization(s) ............................
1o
Yes
 
p Reimbursement paid to related organization(s) for expenses ............................
1p
Yes
 
q Reimbursement paid by related organization(s) for expenses ............................
1q
Yes
 
r Other transfer of cash or property to related organization(s) ............................
1r
 
No
s Other transfer of cash or property from related organization(s) ............................
1s
 
No
2
If the answer to any of the above is "Yes," see the instructions for information on who must complete this line, including covered relationships and transaction thresholds.
(a)
Name of related organization 		(b)
Transaction
type (a-s) 		(c)
Amount involved 		(d)
Method of determining amount involved
(1) MOTORCYCLE INDUSTRY COUNCIL

 P 157,000 COST
(2) NATIONAL MOTORCYCLE SAFETY FUND

 P 330 COST
(3) RECREATIONAL OFF-HIGHWAY VEHICLE ASSOCIATION

 Q 14,030 COST
(4) SPECIALTY VEHICLE INSTITUTE OF AMERICA

 Q 16,916 COST
(5) MOTORCYCLE INDUSTRY COUNCIL

 P 118,496 COST
(6) SPECIALTY VEHICLE INSTITUTE OF AMERICA

 E 500,000 PER AGREEMENT
(7) MOTORCYCLE INDUSTRY COUNCIL

 K 173,546 COST
Schedule R (Form 990) 2020
Page 4
Schedule R (Form 990) 2020
Page 4
Part VI
Unrelated Organizations Taxable as a Partnership. Complete if the organization answered "Yes" on Form 990, Part IV, line 37.
Provide the following information for each entity taxed as a partnership through which the organization conducted more than five percent of its activities (measured by total assets or gross revenue) that was not a related organization. See instructions regarding exclusion for certain investment partnerships.
(a)
Name, address, and EIN of entity 		(b)
Primary activity 		(c)
Legal domicile
(state or foreign
country) 		(d)
Predominant income (related, unrelated, excluded from tax under sections 512-514)

(e)
Are all partners
section
501(c)(3)
organizations? 		(f)
Share of total income




 		(g)
Share of
end-of-year
assets 		(h)
Disproprtionate allocations? 		(i)
Code V-UBI
amount in box 20
of Schedule K-1
(Form 1065) 		(j)
General or
managing
partner? 		(k)
Percentage
ownership
Yes No Yes No Yes No






























Schedule R (Form 990) 2020
Page 5
Schedule R (Form 990) 2020
Page 5
Part VII
Supplemental Information
Provide additional information for responses to questions on Schedule R. See instructions.
Return Reference Explanation
SCHEDULE R PART V ON DECEMBER 10, 2020, MSF ENTERED INTO AN UNSECURED PROMISSORY NOTE WITH A RELATED PARTY, SVIA, IN THE AMOUNT OF $500,000, BEARING INTEREST ON THE UNPAID PRINCIPAL AT A RATE OF 2.25% TO BE FULLY REPAID BY DECEMBER 31, 2021. AS OF AND FOR THE YEAR ENDING DECEMBER 31, 2020, MSF HAD PRINCIPAL AMOUNT OUTSTANDING UNDER THE AGREEMENT WAS $500,000.
SCHEDULE R PART V MSF LEASES OFFICE SPACE IN IRVINE, CALIFORNIA, UNDER A NONCANCELABLE OPERATING LEASE AGREEMENT, WHICH WAS SCHEDULED TO EXPIRE IN AUGUST 2020. ON FEBRUARY 20, 2020, MSF EXTENDED ITS NONCANCELABLE LEASE AGREEMENT THROUGH AUGUST 31, 2025. THE LEASE REQUIRES MINIMUM MONTHLY PAYMENTS OF APPROXIMATELY $28,000. MSF SHARES THE OFFICE SPACE AND RELATED EXPENSES WITH MIC, SVIA AND ROHVA. MSF'S PRO RATA SHARE OF THE MONTHLY LEASE PAYMENTS WILL IS APPROXIMATELY $8,800. IN ADDITION TO THE MINIMUM MONTHLY PAYMENTS, MSF IS RESPONSIBLE FOR ITS PRO RATA SHARE OF REAL ESTATE TAXES AND OPERATING EXPENSES UNDER THE LEASE AGREEMENTS. THE LEASE AGREEMENTS CONTAIN PROVISIONS FOR BASE RENT INCREASES OVER THE TERMS OF THE LEASES, AS WELL AS, INCREASES BASED ON MSF'S PRO RATA SHARE OF INCREASES IN REAL ESTATE TAXES AND OPERATING EXPENSES.
Schedule R (Form 990) 2020

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