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Form
As Filed Data -
DLN: 93490135016037
OMB No 1545-0047
990
00
calendar year, or tax year beginning 07 - 01-2005 Please use IRS l a b e l or print or type. See Specific Instruc tions . C Name of organization MID-AMERICAN ATHLETIC CONFERENCE CO RICHARD CHRYST COMMISSIONER
B Check if applicable 1 Address change (- Name change F Initial return (- Final return F-Amended return fl Application pending
Number and street (or P 0 box if mail is not delivered to street address) Room/suite 24 PUBLIC SQUARE 15TH FLOOR City or town, state or country, and ZIP + 4 CLEVELAND, OH 44113 E Telephone number (216) 566 4622
r, F_ Other ( specify) * Section 501(c)(3) organizations and 4947(a)(1) nonexempt charitable trusts must attach a completed Schedule A (Form 990 or 990-EZ). 0-
H and I are not applicable to section 527 organizations H(a) H(b) Is this a group return for affiliates? If "Yes" enter number of affiliates 0Are all affiliates included? (- Yes F_ No fl Yes F No
G I K
Website :1- WWWMAC-SPORTSOCSNCOM H(c) Organization type (check only one) 1- F 95 501(c) (3) -4 (insert no ) fl 4947(a)(1) or F-527 H(d) Check here - fl if the organization's gross receipts are normally not more than $25,000 The organization need not file a return with the IRS, but if the organization received a Form 990 Package in the mail, it should file a return without financial data Some states require a complete return. (If "No," attach a list See instructions ) Is this a separate return filed by an organization covered by a group ruling? r' Yes F No Group Exemption Number 0Check - F if the organization is not required to attach Sch B (Form 990, 990-EZ, or990-PF)
I M
Gross receipts
7,684,666
Ti'ii 1
a
Revenue - Exnenses _ and Channes in Net Assets or Fund Balances (See the instructions) Contributions, gifts, grants, and similar amounts received
Direct public support la
b
c
lb
1c
d
2 3 4
noncash $
ld
2 3 4 6,870,636 787,500 26,530
Program service revenue including government fees and contracts (from Part VII, line 93) Membership dues and assessments Interest on savings and temporary cash investments
5
6a
b c 7
8a
Less
rental expenses .
6b 6c 7
(B) Other
Net rental income or (loss) (subtract line 6b from line 6a ) Other investment income (describe - )
Gross amount from sales of assets
(A) Securities
Ch
b
8a
8b
c d 9 a b c 10a b
c 11 12 13 14 FU CL w 15 16 17 18 19
. . . . .
8c . . . . . . 8d
Net gain or (loss) (combine line 8c, columns (A) and (B))
Special events and activities (attach schedule) If any amount is from gaming , check here 0-F Gross revenue (not including $ contributions reported on line 1a) Less of . . . . . . 9a 9b . 9c
Net income or (loss) from special events (subtract line 9b from line 9a) Gross sales of inventory, less returns and allowances Less cost of goods sold . 10a 10b
Gross profit or (loss) from sales of inventory (attach schedule) (subtract line 10b from line 10a ) Other revenue (from Part VII, line 103) Total revenue (add lines 1d, 2, 3, 4, 5, 6c, 7, 8d, 9c, 10c, and 11) Program services (from line 44, column (B)) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Management and general (from line 44, column (C)) Fundraising (from line 44, column (D)) . . . . .
17 . 18 19
Excess or (deficit) for the year (subtract line 17 from line 12)
Net assets or fund balances at beginning of year (from line 73, column (A))
20
21
20
21 Cat No 11282Y
0
-1,023,324 Form 990 (2005)
Net assets or fund balances at end of year (combine lines 18, 19, and 20)
For Privacy Act and Paperwork Reduction Act Notice, see the separate instructions .
Page 2 All organizations must complete column (A) Columns (B), (C), and (D) are required for section 501(c)(3) and (4) organizations and section 4947(a)(1) nonexempt charitable trusts but optional
22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 41
1,200
1,200
23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 41 42 43
176,000 94,385
15,937 18,637
Equipment rental and maintenance Printing and publications Travel Conferences, conventions, and meetings Interest Depreciation, depletion, etc (attach schedule)
55,385 211,121
35,456 211,121
19,929
2,354 14,550
2,354 14,550
42
Other expenses not covered above (itemize) a See Additional Data Table 43a
b
c
43b
43c
d
e
43d
43e
f
g 44 Total functional expenses . Add lines 22 through 43 (Organizations completing columns (B)-(D), carry these totals to lines 13-15)
43f
43g
44
5,095,491
4,643,312
452,179
Joint Costs . Check - fl if you are following SOP 98-2 Are any joint costs from a combined educational campaign and fundraising solicitation reported in (B) Program services ' If "Yes," enter ( i) the aggregate amount of these joint costs $ , ( ii) the amount allocated to Program services $ fl Yes F No
Page 3
UT.TIWi
Form 990 is available for public inspection and, for some people, serves as the primary or sole source of information about a particular organization How the public perceives an organization in such cases may be determined by the information presented on its return Therefore, please make sure the return is complete and accurate and fully describes, in Part III, the organization's programs and accomplishments
Program Service Expenses (Required for 501(c)(3) and (4) orgs , and 4947(a)(1) trusts, but optional for others
What is the organization's primary exempt purpose? 1-THE PROMOTION OF INTERCOLLEGIATE ATHLETICS All organizations must describe their exempt purpose achievements in a clear and concise manner State the number of clients served, publications issued, etc Discuss achievements that are not measurable (Section 501(c)(3) and (4) organizations and 4947(a)(1) nonexempt charitable trusts must also enter the amount of grants and allocations to others a ALL INTERCOLLEGIATE ATHLETIC EVENTS &ACTIVITIES (MALE &FEMALE)OFTHE MEMBER UNIVERSITIES ARE COORDINATED BY THE MID-AMERICAN ATHLETIC CONFERENCE (SEE STMT ATTACHED LISTING MEMBER UNIVERSITIES &ADDRESSES)
F-
4,642,112
MAC TEAM PHYSICIANS AWARD AN ATHLETIC TRAINING SCHOLARSHIP PRESENTED BY THE TEAM PHYSICIANS OFTHE MAC TO AN OUTSTANDING MALE & FEMALE ATHLETIC TRAINER
1,200
BOB JAMES MEMORIAL AWARD A SCHOLARSHIP TO RECOGNIZE STUDENT ATHLETE ACADEMIC ACHIEVEMENT &ATHLETICE PERFORMANCE GIVEN TO A MALE & FEMALE STUDENT FOR POST GRADUATE STUDY
F-
(Grants and allocations $ e Other program services (attach schedule) (Grants and allocations $
f
) )
F-
If this amount includes foreign grants, check here - F04,643,312 Form 990 (2005)
Total of Program Service Expenses (should equal line 44, column (B), Program services)
Page 4
Where required, attached schedules and amounts within the description column should be for end-of-year amounts only.
Cash-non-interest-bearing Savings and temporary cash investments
47a b
47a 47b
48a
Pledges receivable
48a
b
49
Less
48b
48c
49
Grants receivable
50 51a
Receivables from officers, directors, trustees, and key employees (attach schedule) . . . . . . . . . . . . . Other notes and loans receivable (attach schedule) . . . . . . . Less allowance for doubtful accounts
50
CD
52 53 54
Inventories for sale or use Prepaid expenses and deferred charges Investments-securities (attach schedule)
55a
b 56
57a
Less
schedule)
56
b
58
57b
) 197
57c
58 197
59 60 61 62
Total assets (must equal line 74) Add lines 45 through 58 Accounts payable and accrued expenses Grants payable Deferred revenue . . . . . . . . . . . . . .
59 60 61 62
751,920 1,263,683
Ln
63
Loans from officers, directors, trustees, and key employees (attach schedule) 63 64a 64b
) 859,640 65 511,561
64a b
65
Tax-exempt bond liabilities (attach schedule) Mortgages and other notes payable (attach schedule)
Other liablilities (describe 0-
66
1,721,143
66
1,775,244
68 69
Organizations that do not follow SFAS 117, check here 0- fl and LL_
Z5 70 complete lines 70 through 74 Capital stock, trust principal, or current funds 70
CD
71 72 73
71 72
Retained earnings, endowment, accumulated income, or other funds Total net assets or fund balances (add lines 67 through 69 or lines
70 through 72, column ( A) must equal line 19, column ( B) must equal line 21) . . . -305,858 1,415,285
73 74
74
Total liabilities and net assets / fund balances Add lines 66 and 73
Form 990 (2005) Reconciliation of Revenue per Audited Financial Statements With Revenue per Return (See
Page 5
the instructions. )
a b 1 2 3 4 Total revenue, gains, and other support per audited financial statements Amounts included on line a but not on line 12 Net unrealized gains on investments Donated services and use of facilities Recoveries of prior year grants Other (specify) . bl b2 b3 a 7,684,666
b
c 7,684,666
Amounts included on line 12, but not on line a Investment expenses not included on line 6b Other (specify) . dl
Prior year adjustments reported on line 20 Losses reported on line 20 Other (specify)
.
.
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.
b
C 8,402,132
Amounts included on line 17, but not on line a: Investment expenses not included on line 6b Other (specify) . dl
Current Officers , Directors , Trustees, and Key Employees (List each person who was an officer, director, trustee, or key employee at any time during the year even if they were not compensated.) (See the
Page 6
Yes
No
Are any officers, directors, trustees, or key employees listed in Form 990, Part V -A, or highest compensated
employees listed in Schedule A, Part I, or highest compensated professional and other independent contractors listed in Schedule A, Part II-A or II-B, related to each other through family or business relationships? If "Yes," attach a statement that identifies the individuals and explains the relationship(s)
c
75b
No
Do any officers, directors, trustees, or key employees listed in Form 990, Part V -A, or highest compensated
employees listed in Schedule A, Part I, or highest compensated professional and other independent
contractors listed in Schedule A, Part II-A or II-B, receive compensation from any other organizations, whether
tax exempt or taxable, that are related to this organization through common supervision or common control?
Note . Related organizations include section 509(a)(3) supporting organizations
75c
No
If "Yes," attach a statement that identifies the individuals, explains the relationship between this organization and the other organization(s), and describes the compensation arrangements, including amounts paid to each individual by each related organization d Does the organization have a written conflict of interest policy? . . . . . . . . . . . 75d No
Former Officers , Directors, Trustees , and Key Employees That Received Compensation or Other Benefits (If any former officer, director, trustee, or key employee received compensation or other benefits (described below) during the year, list that person below and enter the amount of compensation or other benefits in the appropriate column. See the Instructions.)
(A) Name and address (B) Loans and Advances (C) Compensation (D) Contributions to employee benefit plans and deferred compensation plans (E) Expense account and other allowances
Y es
No
No No
No
b If "Yes," has it filed a tax return on Form 990 -T for this year? 79 80a Was there a liquidation, dissolution, termination, or substantial contraction during the year? If "Yes," attach a statement Is the organization related (other than by association with a statewide or nationwide organization) through common membership, governing bodies, trustees, officers, etc , to any other exempt or nonexempt organization?
No
80a
No
b If "Yes," enter the name of the organization 0and check whether it is 81a Enter direct or indirect political expenditures (See line 81 instructions fl exempt or fl nonexempt 81a 1b o Form 990 (2005)
b Did the organization file Form 1120 -POL for this year?
Form 990 (2005) Other Information (continued) 82a Did the organization receive donated services or the use of materials, equipment, or facilities at no charge or at substantially less than fair rental value? Yes
Page 7 No
82a
No
b If "Yes," you may indicate the value of these items here Do not include this amount as revenue in Part I or as an expense in Part II (See instructions in Part III ) 83a 182b 83a 83b 84a Yes No No
Did the organization comply with the public inspection requirements for returns and exemption applications?
b Did the organization comply with the disclosure requirements relating to quid pro quo contributions?
84a
Did the organization solicit any contributions or gifts that were not tax deductible?
b If "Yes," did the organization include with every solicitation an express statement that such contributions or gifts were not tax deductible? 85 501(c)(4), (5), or(6) organizations, a Were substantially all dues nondeductible by members? b Did the organization make only in-house lobbying expenditures of $2,000 or less? If "Yes," was answered to either 85a or 85b, do not complete 85c through 85h below unless the organization received a waiver for proxy tax owed the prior year c Dues assessments , and similar amounts from members
d Section 162 ( e) lobbying and political expenditures e Aggregate nondeductible amount of section 6033( e)(1)(A) dues notices 84b
85a 85b
85c
85d 85e
f Taxable amount of lobbying and political expenditures ( line 85d less 85e)
85f
85g
g Does the organization elect to pay the section 6033 (e) tax on the amount on line 8 5f7 h If section 6033( e)(1)(A) dues notices were sent , does the organization agree to ad d the amount on line 85fto its
reasonable estimate of dues allocable to nondeductible lobbying and political expenditures for the following tax
year? 86 501 (c)(7) orgs. Enter a Initiation fees and capital contributions included on line 12 86a 85h
b Gross receipts , included on line 12, for public use of club facilities
87
.
.
.
.
.
.
86b
87a
b Gross income from other sources ( Do not net amounts due or paid to other . sources against amounts due or received from them ) . . . . .
88
87b
At any time during the year, did the organization own a 50% or greater interest in a taxable corporation or partnership, or an entity disregarded as separate from the organization under Regulations sections 301 7701-2 and 301 7701-3'' If "Yes," complete Part IX 501(c)(3) organizations section 4911 Enter Amount of tax imposed on the organization during the year under , section 4912 , section 4955 -
88
No
89a
b 501(c)(3) and 501(c)(4) orgs. Did the organization engage in any section 4958 excess benefit transaction during the year or did it become aware of an excess benefit transaction from a prior year? If "Yes," attach a statement explaining each transaction c Enter Amount of tax imposed on the organization managers or disqualified persons during the year under sections 4912, 4955, and 4958 . . . . . . . . . . . . . . . . . . . . 0-
89b
No
90a
OH
90b ( 216) 566-4622 11
b N umber of employees employed in the pay period that includes March 12, 2005 (See instructions 91a The books are in care ofd RICHARD CHRYST COMMISSIONER Telephone no 0-
Located at 0b
ZIP +4 jo-
44113
At any time during the calendar year , did the organization have an interest in or a signature or other authority over a financial account in a foreign country ( such as a bank account, securities account, or other financial account)?
Yes 91b
No No
If "Yes," enter the name of the foreign country 0See the instructions for exceptions and filing requirements for Form TD F 90-22 .1, Report of Foreign Bank and Financial Accounts
At any time during the calendar year, did the organization maintain an office outside of the United States? If "Yes," enter the name of the foreign country 0-
91c
No
92
Section 4947(a)(1) nonexempt charitable trusts filing Form 990 in lieu of Form 1041-Check here and enter the amount of tax-exempt interest received or accrued during the tax year . .
. 1111-
1 92
Form 990 (2005)
Form 990 (2005) Anal sis of Income - Producin g Activities ( See the instructions. )
Unrelated business income Business code 93 a b c d e f g 94 95 Medicare/Medicaid payments Fees and contracts from government agencies Membership dues and assessments . . 14 26,530 Program service revenue See Additional Data Table Excluded by section 512, 513, or 514
Page 8
(E) Related or exempt function income
(B) Amount
Exclusion code
(D) Amount
787,500
96 97
Net rental income or (loss) from real estate a debt-financed property b non debt-financed property
Net rental income or (loss) from personal property Other investment income Gain or (loss) from sales of assets other than inventory Net income or (loss) from special events Gross profit or (loss) from sales of inventory Other revenue a .
. . . . . . . . . . . . . . . . . . .
26,530
7,658,136 7,684,666
Note : Line 105 plus line 1d, Part I, should equal the amount on line 12, Part I.
Relationshi p of Activities to the Accom p lishment of Exem p t Pur p oses ( See the instructions. ) Line No . Explain how each activity for which income is reported in column (E) of Part VII contributed importantly to the accomplishment t of the organization's exempt purposes (other than by providing funds for such purposes)
100 101 SEE STATEMENT UNDER PART III, QUESTION A EACH ACTIVITY IS CONSIDERED AN INTEGRAL PART OF THE ATHLETIC PROGRAMS &PROGRAM SUPPORT OF THE MID-AMERICAN ATHLETIC CONFERENCE
Information Re g ardin g Taxable Subs idiaries and Disre g arded Entities (See the instructions.)
(A) Name, address, and EIN of corporation, partnership, or disregarded entity (B) Percentage of ownership interest (C) Nature of activities (D) Total income (E) End-of-year assets
Information Regarding Transfers Associated with Personal Benefit Contracts (See the instructions.) (a) (b) Did the organization, during the year, receive any funds, directly or indirectly, to pay premiums on a personal benefit contract, Did the organization, during the year, pay premiums, directly or indirectly
If "Yes" to (b), file Form 8870 and Form 4720 (see instructions). Under penalties of perjury, I declare that I have examined this return, including a and belief, it is true, correct, and complete Declaration of preparer (other than o Please
Yes F No
NOTE :
Sign Here
Signature of officer
Richard Chryst COMMISSIONER Type or print name and title Date 2007-05-15
Paid Preparer's
Use Only
Preparer's signature
REA & ASSOCIATES INC CPA'S 5775 PERIMETER DRIVE - SUITE 200
l efile
As Filed Data -
DLN: 93490135016037
OMB No 1545-0047
SCHEDULE A
(Form 990 or
990EZ )
Department of the Treasury Internal Revenue Service
200
Compensation of the Five Highest Paid Employees Other Than Officers , Directors, and Trustees (See nacre 1 of the Instructions. List each one. If there are none. enter "None.") (a) Name and address of each employee paid more than $50,000
None
(c) Compensation
WV"I
Compensation of the Five Highest Paid Independent Contractors for Professional Services (See page 2 of the instructions. List each one (whether individual or firms). If there are none, enter "None." )
(b) Type of service (c) Compensation
(a) Name and address of each independent contractor paid more than $50,000 None
Compensation of the Five Highest Paid Independent Contractors for Other Services (List each contractor who performed services other than professional services, whether individual or firms. If there are none , enter "None". See p a g e X for instructions. )
(a) Name and address of each independent contractor paid more than $50,000 None (b) Type of service (c) Compensation
Total number of other contractors receiving over $50,000 for other services ^ For Paperwork Reduction Act Notice, see the Instructions for Form 990 andCat No Form 990 - EZ. 11285F Schedule A (Form 990 or 990-EZ) 2005
Page 2
Yes
No
No
organizations checking "Yes" must complete Part VI-B AND attach a statement giving a detailed description of the
lobbying activities 2 During the year, has the organization, either directly or indirectly, engaged in any of the following acts with any substantial contributors, trustees, directors, officers, creators, key employees, or members of their families, or with any taxable organization with which any such person is affiliated as an officer, director, trustee, majority owner, or principal beneficiary? (If the answer to any question is "Yes,"attach a detailed statement explaining the transactions.)
a Sale, exchange, or leasing property? 2a No
b c
d e
2b 2c
2d 2e
No No
No No
3a
b c
Do you make grants for scholarships, fellowships, student loans, etc '' (If "Yes," attach an explanation of how you
determine that recipients qualify to receive payments ) 95 Do you have a section 40 3(b) annuity plan for your employees? During the year, did the organization receive a contribution of qualified real property interest under section 170(h)7 3a 3b 3c Yes Yes No
4a b
Did you maintain any separate account for participating donors where donors have the right to provide advice on the use or distribution of funds? Do you provide credit counseling, debt management, credit repair, or debt negotiation services? I 4a 4b No No
Reason for Non-Private Foundation Status (See pages 3 through 6 of the instructions.)
The organization is not a private foundation because it is 5 6 7 8 9 fl fl fl fl fl (Please check only ONE applicable box ) Section 170(b)(1)(A)(i)
A church, convention of churches, or association of churches A school Section 170(b)(1)(A)(ii) (Also complete Part V )
Section 170(b)(1)(A)(iii)
A Federal, state, or local government or governmental unit Section 170(b)(1)(A)(v) A medical research organization operated in conjunction with a hospital and state 111111 Section 170( b)(1)(A)(iii) Enter the hospital's name, city,
10
fl
A n organization operated for the benefit of a college or university owned or operated by a governmental unit Section 170(b)(1)(A)(iv) (Also complete the Support Schedule in Part IV-A)
11a
fl
An organization that normally receives a substantial part of its support from a governmental unit or from the general public Section 170(b)(1)(A)(vi) (Also complete the Support Schedule in Part IV-A)
11b 12
fl F
(1) more than 331/3 % of its support from contributions, membership fees, and gross
receipts from activities related to its charitable, etc , functions-subject to certain exceptions, and (2) no more than 331/3% of its support from gross investment income and unrelated business taxable income (less section 511 tax) from businesses acquired by the organization after June 30, 1975 13 fl See section 509(a)(2) (Also complete the Support Schedule in Part IV-A
An organization that is not controlled by any disqualified persons (other than foundation managers) and supports organizations described in (1) lines 5 through 12 above, or (2) sections 501(c)(4), (5), or (6), if they meet the test of section 509(a)(2) ' F Type 1 F Type 2 F Type 3
Provide the following information about the supported organizations (see page 5 of the instructions
(a) Name(s) of supported organization(s) (b) Line number from above
14
fl
Section 509(a)(4) (See page 5 of the instructions ) Schedule A (Form 990 or 990-EZ) 2005
Page 3 Support Schedule (Complete only if you checked a box on line 10, 11, or 12 ) Use cash method of accounting. Note : You may use the worksheet in the instructions for converting from the accrual to the cash method of accounting.
Calendar year ( or fiscal year beginning in ) 15 16 Gifts, grants , and contributions received (Do not 1,650,000 850,000 850,000 1,652,000 (a) 2004 ( b) 2003 (c) 2002 (d) 2001 (e) Total 0 5,002,000
17
18
facilities in any activity that is related to the organization ' s charitable , etc , purpose Gross income from interest , dividends, amounts received from payments on securities loans
(section 512 ( a)(5)), rents, royalties , and
9,063,392
7,808,687
7,194,104
5,484,871
29,551,054
unrelated business taxable income ( less section 511 taxes ) from businesses acquired by the
organization after June 30, 1975
11,756
2,490
3,205
4,038
21,489
19 20
21
22
23 24 25 26
Net income from unrelated business activities not included in line 18 Tax revenues levied for the organization ' s benefit and either paid to it or expended on its behalf The value of services or facilities furnished to the organization by a governmental unit without charge Do not include the value of services or facilities generally furnished to the public without charge Other income Attach a schedule Do not include gain or ( loss) from sale of capital assets
Total of lines 15 through 22 Line 23 minus line 17 Enter 1 % of line 23 Organizations described on lines 10 or 11 : a 10,725,148 1,661,756 107,251 8,661,177 852,490 86,612 8,047,309 853,205 80,473 ^ 7,140,909 1,656,038 71,409 26a
0
34,574,543 5,023,489
b Prepare a list for your records to show the name of and amount contributed by each person ( other than a
governmental unit or publicly supported organization ) whose total gifts for 2001 through 2004 exceeded
the amount shown in line 26a Do not file this list with your return . Enter the total of all these excess
amounts c Total support for section 509(a )( 1) test Enter line 24 , column ( e) ^ 26b 26c 0
18
22
19
26b ^ 26d 26e
f Public support percentage ( line 26e (numerator ) divided by line 26c (denominator )) 27 Organizations described on line 12 : a
'
26f
For amounts included in lines 15, 16, and 17 that were received from a "disqualified person,"
prepare a list for your records to show the name of, and total amounts received in each year from, each "disqualified person Do not file this list with your return . Enter the sum of such amounts for each year
(2004) (2003) (2002) (2001) b For any amount included in line 17 that was received from each person (other than "disqualified persons"), prepare a list for your records to show the name of, and amount received for each year, that was more than the larger of (1) the amount on line 25 for the year or (2) $5,000 (Include in the list organizations described in lines 5 through 11, as well as individuals ) Do not file this list with your
return . After computing the difference between the amount received and the larger amount described in (1) or (2), enter the sum of these differences (the excess amounts) for each year (2004) (2003) (2002) (2001)
c Add
15 20
0 0
16 21
5,002,000 0 ^ Oil 27c 27d 27e 11111 127f 34,574,5431 111 27g 27h 9993 78 % 622% 34,553,054 34,553,054
g Public support percentage ( line 27e ( numerator ) divided by line 27f (denominator))
h Investment income percentage ( line 18, column ( e) (numerator ) divided by line 27f (denominator))
28
Unusual Grants: For an organization described in line 10, 11, or 12 that received any unusual grants during 2001 through 2004, prepare a list for your records to show, for each year, the name of the contributor, the date and amount of the grant, and a brief description of the nature of the grant Do not file this list with your return . Do not include these grants in line 15 Schedule A (Form 990 or 990-EZ) 2005
Schedule A (Form 990 or 990-EZ) 2005 Private School Questionnaire (See page 7 of the instructions.)
Page 4
( To be com p leted ONLY b y schools that checked the box on line 6 in Part IV )
29 Does the organization have a racially nondiscriminatory policy toward students by statement in its charter, bylaws, other governing instrument, or in a resolution of its governing body? 29 Yes No
30
Does the organization include a statement of its racially nondiscriminatory policy toward students in all its brochures, catalogues, and other written communications with the public dealing with student admissions,
programs, and scholarships? 30
31
Has the organization publicized its racially nondiscriminatory policy through newspaper or broadcast media during
the period of solicitation for students, or during the registration period if it has no solicitation program, in a way that makes the policy known to all parts of the general community it serves? If "Yes," please describe, if "No," please explain (If you need more space, attach a separate statement 31
32
Does the organization maintain the following a Records indicating the racial composition of the student body, faculty, and administrative staff? b Records documenting that scholarships and other financial assistance are awarded on racially nondiscriminatory basis? c Copies of all catalogues, brochures, announcements, and other written communications to the public dealing with student admissions, programs, and scholarships? d Copies of all material used by the organization or on its behalf to solicit contributions? If you answered "No" to any of the above, please explain (If you need more space, attach a separate statement 32c 32d 32b 32a
33
I 33a
b Admissions policies? c Employment of faculty or administrative staff? d Scholarships or other financial assistance?
e Educational policies?
133e
f Use of facilities?
33f
g Athletic programs?
33g
33h
34a Does the organization receive any financial aid or assistance from a governmental agency?
134a
b Has the organization 's right to such aid ever been revoked or suspended? If you answered "Yes" to either 34a orb, please explain using an attached statement
Does the organization certify that it has complied with the applicable requirements of sections 4 01 through 4 05 of Rev Proc 75-50, 1975-2 C B 587, covering racial nondiscrimination? If "No," attach an explanation 35
35
Schedule A (Form 990 or 990-EZ) 2005 Lobbying Expenditures by Electing Public Charities (See page 9 of the instructions.)
Page 5
(To be completed ONLY by an eligible organization that filed Form 5768) Check ^ a 1 if the organization belongs to an affiliated group Check ^ b 1 if you checked "a" and "limited control" provisions apply (b) (a) Limits on Lobbying Expenditures o be completed To
(The term "expenditures" means amounts paid or incurred
36 Total lobbying expenditures to influence public opinion (grassroots lobbying) 36
group totals
37
38 39 40
37
38 39 40
41
Lobbying nontaxable amount Enter the amount from the following tableIf the amount on line 40 isNot over $500,000 Over $500,000 but not over $1,000,000 Over $1,000,000 but not over $1,500,000 Over $1,500,000 but not over $17,000,000 Over $17,000,000
The lobbying nontaxable amount is20% of the amount on line 40 $100,000 plus 15% of the excess over $500,000 $175,000 plus 10% of the excess over $1,000,000 $225,000 plus 5% of the excess over $1,500,000 $1,000,000 42 43 44 41
42 43 44
Grassroots nontaxable amount (enter 25 % of line 41) Subtract line 42 from line 36 Subtract line 41 from line 38 Enter -0- if line 42 is more than line 36 Enter -0- if line 41 is more than line 38
Caution : If there is an amount on either line 43 or line 44, you must file Form 4720.
45
46
47
48
49
50
LTA"
( For re p ortin g onl y b y or g anizations that did not com p lete Part VI-A ( See a e 11 of the instructions. ) During the year, did the organization attempt to influence national, state or local legislation, including any
attempt to influence public opinion on a legislative matter or referendum, through the use of a Volunteers Yes No No Amount
b c d e f g h i
Paid staff or management (Include compensation in expenses reported on lines c through h.) Media advertisements Mailings to members, legislators, or the public Publications, or published or broadcast statements Grants to other organizations for lobbying purposes Direct contact with legislators, their staffs, government officials, or a legislative body Rallies, demonstrations, seminars, conventions, speeches, lectures, or any other means Total lobbying expenditures (Add lines c through h.) If "Yes" to any of the above, also attach a statement giving a detailed description of the lobbying activities
No
Page 6
Information Regarding Transfers To and Transactions and Relationships With Noncharitable Exempt Organizations (See page 11 of the instructions.)
51 Did the reporting organization directly or indirectly engage in any of the following with any other organization described in section 501(c) of the Code (other than section 50 1(c)(3) organizations) or in section 527, relating to political organizations? a Transfers from the reporting organization to a noncharitable exempt organization of Yes 51a(i) a(ii) No No No
Cash Other assets Sales or exchanges of assets with a noncharitable exempt organization Purchases of assets from a noncharitable exempt organization Rental of facilities, equipment, or other assets
Reimbursement arrangements Loans or loan guarantees
No No No
No No
(vi)
b(vi) c
No No
d If the answer to any of the above is "Yes," complete the following schedule Column (b) should always show the fai r market value of the goods, other assets, or services given by the reporting organization If the organization received less than fair market value i n any transaction or sharing arrangement, show in column (d) the value of the goods, other assets, or services received
52a
b
Is the organization directly or indirectly affiliated with, or related to, one or more tax-exempt organizations
described in section 501(c) of the Code (other than section 501(c)(3)) or in section 527' If "Yes," complete the following schedule lk^ fl Yes F No
As Filed Data -
DLN: 93490135016037
OMB No 1545-0172
Form
4562
Department of the
Treasury Internal Revenue Service 1111 See separate instructions . 11111 Attach to your tax return .
2005
Attachment Sequence No 67 Identifying number
31-0682486
Note ; If y ou have an y listed p ro p erty, com p lete Part V before y ou com p lete Part I.
1 Maximum amount See the instructions for a higher limit for certain businesses 2 Total cost of section 179 property placed in service (see instructions) 3 Threshold cost of section 179 property before reduction in limitation 4 Reduction in limitation Subtract line 3 from line 2 If zero or less, enter -01 2 3 4 $420,000 $105,000
5 Dollar limitation for tax year Subtract line 4 from line 1 If zero or less, enter -0- If married filing
separately, see instructions 5
(b) Cost
only)ness
use
7 Listed property
7 8 9 10 11 12 13
8 Total elected cost of section 179 property Add amounts in column (c), lines 6 and 7 9 Tentative deduction Enter the smaller of line 5 or line 8
10 Carryover of disallowed deduction from line 13 of your 2004 Form 4562 11 Business income limitation Enter the smaller of business income (not less than zero) or line 5 (see instructions) 12 Section 179 expense deduction Add lines 9 and 10, but do not enter more than line 11 13 Carryover of disallowed deduction to 2006 Add lines 9 and 10, less line 12
Note : Do not use Part II or Part III below for listed p ro p erty . Instead, use Part V.
WTISTU S p ecial De p reciation Allowance and Other De p reciation ( Do not include listed property) (See instructions
14 15 16
14 Special allowance for certain aircraft, certain property with a long production period, and qualified NYL
or GO Zone property (other than listed property) placed in service during the tax year (see instructions) 15 Property subject to section 168(f)(1) election 16 Other depreciation (includina ACRS)
general asset accounts, check here Section B-Assets Placed in Service During 2005 Tax Year Using the General Depreciation System
(c) Basis for depreciation (business/investment use only-see instructions)
(e) Convention
(f) Method
(g)Depreciation deduction
19a 3-year property b 5-year property c 7-year property d 10-year property e 15-year property f 20-year property g 25-year property h Residential rental property i Nonresidential real property 25 yrs 27 5 yrs 27 5 yrs 39 yrs MM MM MM M M S/L S/L S/L S/L S/L
Section C-Assets Placed in Service During 2005 Tax Year Using the Alternative Depreciation System 20a Class life b 12-year c40-year 12 yrs 40 yrs MM S/L S/L S/L
111:M-10
21 Listed property
22 Total. Add amounts from line 12, lines 14 through 17, lines 19 and 20 in column (g), and line 21 and on the appropriate lines of your return Partnerships and S corporations-see instr 23 For assets shown above and placed in service during the current year, enter the portion of the basis attributable to section 263A costs For Paperwork Reduction Act Notice , see separate instructions . Cat No 12906N 23
1-2006)
1-2006)
Page 2
Listed Property (Include automobiles, certain other vehicles, cellular telephones, certain computers, and property used for entertainment, recreation, or amusement.) Note : For any vehicle for which you are using the standard mileage rate or deducting lease expense, complete only 24a, 24b, columns (a) through (c) of Section A, all of Section B, and Section C if applicable. Section A - Depreciation and Other Information ( Caution :See the instructions for limits for passencier automobiles.)
24a Do you have evidence to support the business / Investment use claimed? rYes rNo 24b If "Yes ," is the evidence written? rYes rNo
25 Special allowance for for certain aircraft, certain property with a long production period, and
qualified NYL or GO Zone property placed in service during the tax year and used more than 50% in a qualified business use (see instructions) 26 Property used more than 50 % in a qualified business use % % % 27 Property used 50 % or less in a qualified business use S/LS/LS/L28 Add amounts in column (h), lines 25 through 27 Enter here and on line 21, page 1 28 25
29 Add amounts in column (I), line 26 Enter here and on line 7, page 1
29
Section B-Information on Use of Vehicles Complete this section for vehicles used by a sole proprietor, partner, or other more than 5% owner," or related person
Tf vnii nrnvided vehirlec to vniir emnlnveec fircf ancwer the niiecfinnc in Section C to cee if vnii meat an eYranfinn to rmmnletinn fhic cectinn for fhnce vehirlec
30 Total business/investment miles driven during the year ( do not include commuting miles)
31 Total commuting miles driven during the year
( a) Vehicle 1
(b) Vehicle 2
(c) Vehicle 3
(d ) Vehicle 4
( e) Vehicle 5
(f) Vehicle 6
during off-duty hours? 35 Was the vehicle used primarily by a more than 5% owner or related person? 36Is another vehicle available for personal use's
Section C-Questions for Employers Who Provide Vehicles for Use by Their Employees
Answer these questions to determine if you meet an exception to completing Section B for vehicles used by employees who are not more than 5% owners or related persons (see instructions)
37 Do you maintain a written policy statement that prohibits all personal use of vehicles, including commuting, by your employees? 38 Do you maintain a written policy statement that prohibits personal use of vehicles , except commuting , by your employees ? See the instructions for vehicles used by corporate officers, directors , or 1% or more owners . . Yes No
39 Do you treat all use of vehicles by employees as personal use's 40 Do you provide more than five vechicles to your employees, obtain information from your employees about the use of the vehicles, and retain the information received?
41 Do you meet the requirements concerning qualified automobile demonstration use? (See instructions .
Note : If your answer to 37, 38, 39, 40, or 41 is "Yes," do not complete Section B for the covered vehicles
Amortization
A mortlzable amount
( Code section
42 A mortlzatlon of costs that begins during your 2005 tax year (see instructions)
43 Amortization of costs that began before your2005 tax year 44 Total . Add amounts in column (f) See the instructions for where to report
As Filed Data -
DLN: 93490135016037
As Filed Data -
DLN: 93490135016037
Category/Item
Cost/Other Basis
Accumulated Depreciation
Book Value
As Filed Data -
DLN: 93490135016037
112,500 112,500
11,250 11,250
R Gennarelli
Compensation EE Benefit Plans Expense Acct
47,500 47,500
4,750 4,750
D Robinson
Compensation EE Benefit Plans Expense Acct
Program Services
Mgmt & General Fundraising
81,000
8,100
As Filed Data -
DLN: 93490135016037
As Filed Data -
DLN: 93490135016037
As Filed Data -
DLN: 93490135016037
186,717
289,502
213,843
188,708
NCAABOWL POST SEASON REVENUE ALLOCATION NCAABOWL POST SEASON REVENUE ALLOCATION NCAABOWL POST SEASON REVENUE ALLOCATION NCAABOWL POST SEASON REVENUE ALLOCATION NCAABOWL POST SEASON REVENUE ALLOCATION NCAABOWL POST SEASON REVENUE ALLOCATION NCAABOWL POST SEASON REVENUE ALLOCATION NCAABOWL POST SEASON REVENUE ALLOCATION NCAABOWL POST SEASON REVENUE ALLOCATION
325,339
MARSHALL UNIVERSITY
MIAMI UNIVERSITY
244,499
OHIO UNIVERSITY
298,367
598,015
223,596
230,343
As Filed Data -
DLN: 93490135016037
( A) Business
(B) Amount
code
a b c d e f g h i j NCAA GRANT MACNCAA BBALLTOURNEY MAC TELEVISION BOWL ALLIANCE GUARANTEE CORPORATE SPONSORSHIPS MOTORCITYGMAC MAC FOOTBALL CHAMPION OTHERTOURNAMENTSEVENT MAC PROPERTIES MAC Basketball Tournament
code
203,935 1,803,789 600,000 1,050,000 66,500 2,560,000 16,500 38,788 491,124 40,000
Form 990, Part V-A - Current Officers, Directors, Trustees, and Key Employees:
(A) Name and address ( B) Title and average ( C) Compensation ( D) Contributions to (E) Expense
DR david c hodge 24 PUBLIC SQUARE 15TH FLOOR CLEVELAND,OH 44113 DR D JOHN PETERS 24 PUBLIC SQUARE 15TH FLOOR CLEVELAND,OH 44113 DR ROderick mcdavis 24 PUBLIC SQUARE 15TH FLOOR CLEVELAND,OH 44113 DR Iloyd Jacobs 24 PUBLIC SQUARE 15TH FLOOR CLEVELAND,OH 44113 DR JUDITH I BAILEY 24 PUBLIC SQUARE 15TH FLOOR CLEVELAND,OH 44113
PRESIDENT MIAMI UNIV 0 00 PRESIDENT NORTHERN ILL 0 00 PRESIDENT OHIO UNIV 0 00 PRESIDENT TOLEDO 0 00
Form 990, Part V-A - Current Officers, Directors, Trustees, and Key Employees:
(A) Name and address ( B) Title and average (C) Compensation ( D) Contributions to (E) Expense
RICHARD CHRYST 24 PUBLIC SQUARE 15TH FLOOR CLEVELAND,OH 44113 ROBERT GENNARELLI 24 PUBLIC SQUARE 15TH FLOOR CLEVELAND,OH 44113 DELL ROBINSON 24 PUBLIC SQUARE 15TH FLOOR CLEVELAND,OH 44113 DR LUIS PROENZA 24 PUBLIC SQUARE 15TH FLOOR CLEVELAND,OH 44113 DR Joann gora 24 PUBLIC SQUARE 15TH FLOOR CLEVELAND,OH 44113 DR SIDNEY RIBEAU 24 PUBLIC SQUARE 15TH FLOOR CLEVELAND,OH 44113 DR John simpson 24 PUBLIC SQUARE 15TH FLOOR CLEVELAND,OH 44113 DR MICHAEL RAO 24 PUBLIC SQUARE 15TH FLOOR CLEVELAND,OH 44113 DR John Fallon iii 24 PUBLIC SQUARE 15TH FLOOR CLEVELAND,OH 44113 DR lester lefton 24 PUBLIC SQUARE 15TH FLOOR CLEVELAND,OH 44113
COMMISSIONER 40 00
225,000
22,500
ASSOC COMMEXTERNAL OPS 40 00 ASSOC COMMLEG & COMP 40 00 PRESIDENT UNIVERSITY AKRON 0 00 PRESIDENT BALL ST UNIVER 0 00 PRESIDENT BOWLING GREEN 0 00 PRESIDENT BUFFALO 0 00
95,000
9,500
81,000
8,100
PRESIDENT KENT ST 0 00
Additional Data
Software ID: Software Version: EIN: Name : 31 -0682486 MID-AMERICAN ATHLETIC CONFERENCE CO RICHARD CHRYST COMMISSIONER Form 990 , Part II , Line 43 - Other expenses not covered above (itemize):
Do not include amounts reported on line 6b, 8b , 9b, 10b , or 16 of Part I. a b c d e f g h i j k OFFICIATING MEETINGS & PROMOTIONS COMPLIANCE SEMINARS DUES &SUBSCRIPTIONS AWARDS INSURANCE MEDIA PREVIEWS WEB SITE MAINTENANCE MEDIA TELECONFERENCES TEMPORARY SERVICES PAYROLL SERVICES STAFF PARKING m n o MACNCAA BBALL TOURNAMENTS MAC TELEVISION Motor City GMAC Independence & Silicon Valey Bowls MAC FOOTBALL CHAMPIONSHIP MAC PROPERTIES DEFERRED COMPENSATION Other Expenses 43a 43b 43c 43d 43e 43f 43g 43h 43i 43j 43k 431 43m 43n 43o ( A) Total ( B) Program services 254,919 117,903 12,887 18,524 52,564 52,225 56,060 26,085 7,087 31,633 1,560 19,514 184,984 125,672 2,467,783 ( C) Management and general ( D) Fundraising
254,919 117,903 12,887 18,524 52,564 52,225 56,060 26,085 7,087 31,633 1,560 19,514 184,984 125,672 2,467,783
p q r s