{"schema_version":"secwatch.filing_event.v1","accession":"0000355811-23-000005","form_type":"8-K","ticker":"GNTX","cik":"0000355811","company_name":"GENTEX CORP","filed_at":"2023-02-07T23:59:59+00:00","discovered_at":"2026-05-14T18:03:47.634257+00:00","generated_at":"2026-06-19T23:17:52.727513+00:00","sec_items":["8.01"],"event_type":"regulatory","sentiment":"negative","materiality_score":0.55,"calibrated_materiality_score":0.55,"confidence":"high","headline":"Gentex settles SEC investigation for $4M penalty; CFO Nash fined $75K","bullets":["Gentex and CFO Kevin Nash settled SEC probe into bonus accounting deficiencies from Q3 2015 through Q2 2018; no admission or denial.","Company pays $4.0M penalty (fully accrued in Q2 & Q3 2022); CFO pays $75,000.","SEC order cites failures in internal controls, books and records, and insufficient documentation of accounting entries.","No restatement of previously filed financial statements required.","Investigation previously disclosed; settlement resolves matter without ongoing uncertainty."],"urls":{"canonical":"https://secwatch.observer/filing/0000355811-23-000005","json":"https://secwatch.observer/filing/0000355811-23-000005.json","markdown":"https://secwatch.observer/filing/0000355811-23-000005.md","text":"https://secwatch.observer/filing/0000355811-23-000005.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/355811/000035581123000005/0000355811-23-000005-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/355811/000035581123000005/gntx-20230207.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-19T23:17:52.727513+00:00"},"review":{"review_status":"machine_generated","human_reviewed":false,"corrected":false,"correction_note":null,"correction_timestamp":null,"superseded_by":null,"related_filings":[]},"source_grounded_claims":[],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}