SPORTS FANS COALITION NY INC: Form 990, tax year 2021
View the entire original 990 at ProPublica ↗
- Organization
- SPORTS FANS COALITION NY INC (EIN 82-3111352)
- Tax period
- 2021-01-01 to 2021-12-31
- Filed
- 2022-04-29
- IRS object ID
- 202241199349300024
- Schema version
- 2021v4.2
- Source
- Download XML · Original 990 at ProPublica
Every field in the e-filed return. Faint text is the IRS element name, for citing.
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2022-04-29T10:15:37-05:00 | ReturnTs |
| Tax Period End | 2021-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 521392008 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | GELMAN ROSENBERG & FREEDMAN | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 4550 MONTGOMERY AVE SUITE 800N | AddressLine1Txt |
| City | BETHESDA | CityNm |
| State Abbreviation | MD | StateAbbreviationCd |
| ZIP | 208142930 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2021-01-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 823111352 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | SPORTS FANS COALITION NY INC | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | SPOR | BusinessNameControlTxt |
| Phone | 2028045533 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 3075 VETERANS HIGHWAY 131 | AddressLine1Txt |
| City | RONKONKOMA | CityNm |
| State Abbreviation | NY | StateAbbreviationCd |
| ZIP | 11779 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | DAVID GOODFRIEND | PersonNm |
| Person Title | CHAIRMAN & PRESIDENT | PersonTitleTxt |
| Phone | 2028045533 | PhoneNum |
| Signature | 2022-04-29 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
Signing Officer SigningOfficerGrp
Person Full Name PersonFullName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person First | DAVID | PersonFirstNm |
| Person Last | GOODFRIEND | PersonLastNm |
| Field | Value | IRS element (for citing) |
|---|---|---|
| SSN | 999009999 | SSN |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | RICHARD J LOCASTRO CPA | PreparerPersonNm |
| PTIN | P00288314 | PTIN |
| Phone | 3019519090 | PhoneNum |
Additional Filer Information AdditionalFilerInformation
Trusted Customer TrustedCustomerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Trusted Customer | 3 | TrustedCustomerCd |
| Authentication Assurance Level | AAL1 | AuthenticationAssuranceLevelCd |
| Identity Assurance Level | IAL1 | IdentityAssuranceLevelCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2021 | TaxYr |
| Build TS | 2022-09-23 18:48:47Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | DAVID GOODFRIEND | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 3075 VETERANS HIGHWAY 131 | AddressLine1Txt |
| City | RONKONKOMA | CityNm |
| State Abbreviation | NY | StateAbbreviationCd |
| ZIP | 11779 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $8,459,536 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | WWW.LOCAST.ORG | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 2017 | FormationYr |
| Legal Domicile State | NY | LegalDomicileStateCd |
| Activity Or Mission | SEE PART III, LINE 1. | ActivityOrMissionDesc |
| Contract Termination | Yes (X) | ContractTerminationInd |
| Voting Members Governing Body | 3 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 3 | VotingMembersIndependentCnt |
| Total Employee | 0 | TotalEmployeeCnt |
| Total Volunteers | 3 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $4,856,219 | PYContributionsGrantsAmt |
| CY Contributions Grants | $8,041,913 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $0 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $0 | CYProgramServiceRevenueAmt |
| PY Investment Income | $0 | PYInvestmentIncomeAmt |
| CY Investment Income | $0 | CYInvestmentIncomeAmt |
| PY Other Revenue | $0 | PYOtherRevenueAmt |
| CY Other Revenue | $417,623 | CYOtherRevenueAmt |
| PY Total Revenue | $4,856,219 | PYTotalRevenueAmt |
| CY Total Revenue | $8,459,536 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $0 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $0 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $0 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $0 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $2,306,291 | PYOtherExpensesAmt |
| CY Other Expenses | $8,979,048 | CYOtherExpensesAmt |
| PY Total Expenses | $2,306,291 | PYTotalExpensesAmt |
| CY Total Expenses | $8,979,048 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $2,549,928 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | -$519,512 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $1,123,430 | TotalAssetsBOYAmt |
| Total Assets EOY | $633,460 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $329,271 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $358,813 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $794,159 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $274,647 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Mission | SPORTS FANS COALITION NY, INC. PROVIDES A PUBLIC SERVICE BY OFFERING LOCAL, OVER-THE-AIR BROADCAST PROGRAMMING VIA THE INTERNET TO ANYONE LOCATED WITHIN SUCH LOCAL STATIONS' MARKET (DESIGNATED MARKET AREA), IN PARTICULAR CONSUMERS WHO DO NOT RECEIVE (CONTINUED ON SCHEDULE O) LOCAL BROADCAST STATION PROGRAMMING THROUGH A PAY-TV SERVICE, SUCH AS COST-SENSITIVE CONSUMERS UNABLE TO PAY A MONTHLY PAY-TV FEE OR RURAL HOUSEHOLDS UNABLE TO RECEIVE AN OVER-THE-AIR SIGNAL. IN THIS WAY, SPORTS FANS COALITION NY, INC. ENSURES THAT LOCAL EMERGENCY INFORMATION, WEATHER, NEWS, AND PUBLIC INTEREST INFORMATION REACHES THE ENTIRE COMMUNITY THAT THE FEDERAL COMMUNICATIONS COMMISSION ISSUED A GIVEN LOCAL BROADCAST TV LICENSE TO SERVE. IT ALSO EXPANDS THE REACH OF PUBLIC BROADCASTING STATIONS, INCLUDING THROUGH THE CARRIAGE OF SUCH STATIONS' MULTIPLE PROGRAMMING STREAMS. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | Yes (1) | SignificantChangeInd |
| Expense | $4,379,149 | ExpenseAmt |
| Desc | LAUNCHED SERVICE IN JANUARY 2018 IN THE NEW YORK CITY MARKET; ADDED BOSTON, CHICAGO, DALLAS, HOUSTON, PHILADELPHIA, AND DENVER MARKETS THROUGH THE END OF 2018. LAUNCHED THE LOCAST APP ON MULTIPLE PLATFORMS, INCLUDING ANDROID, APPLE IOS, ROKU, AND HOPPER. IN 2019, THE FOLLOWING MARKETS WERE ADDED: ATLANTA, BALTIMORE, LOS ANGELES, PHOENIX, RAPID CITY, SAN FRANCISCO, SEATTLE, SIOUX CITY, SIOUX FALLS, AND WASHINGTON DC. IN 2020, THE FOLLOWING MARKETS WERE ADDED: DETRIOT, INDIANAPOLIS, MIAMI/FT. LAUDERDALE, MINNEAPOLIS, PHILADELPHIA/COLLEGEVILLE, TAMPA, AND WEST PALM. IN 2021 THE FOLLOWING MARKETS WERE ADDED: CHARLOTTE, COLUMBUS, CLEVELAND, MADISON, MILWAUKEE, ORLANDO, PITTSBURGH, PORTLAND, RALEIGH, SACRAMENTO, TRI-CITIES. IN RESPONSE TO SUMMARY JUDGMENT RULINGS BY THE FEDERAL DISTRICT COURT IN THE (CONTINUED ON SCHEDULE O) SOUTHERN DISTRICT OF NEW YORK FINDING, AMONG OTHER THINGS, THAT THE STATUTORY COPYRIGHT EXEMPTION UNDER 17 U.S.C. 111(A)(5) DID NOT APPLY TO THE LOCAST SERVICE PROVIDED BY SPORTS FANS COALITION NY, INC., ALL OPERATIONS WERE SUSPENDED, AND A SETTLEMENT AGREEMENT WAS REACHED WITH THE PLAINTIFFS UNDER WHICH ALL CASH AND ASSETS WOULD BE DISBURSED TO VENDORS AND PLAINTIFFS. | Desc |
| Total Program Service Expenses | $4,379,149 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (1) | DescribedInSection501c3Ind |
| Schedule B Required | 0 | ScheduleBRequiredInd |
| Political Campaign Acty | 0 | PoliticalCampaignActyInd |
| Lobbying Activities | Yes (1) | LobbyingActivitiesInd |
| Subject To Proxy Tax | 0 | SubjectToProxyTaxInd |
| Donor Advised Fund | 0 | DonorAdvisedFundInd |
| Conservation Easements | 0 | ConservationEasementsInd |
| Collections Of Art | 0 | CollectionsOfArtInd |
| Credit Counseling | 0 | CreditCounselingInd |
| Donor Rstr Or Quasi Endowments | 0 | DonorRstrOrQuasiEndowmentsInd |
| Report Land Building Equipment | Yes (1) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | 0 | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | 0 | ReportProgramRelatedInvstInd |
| Report Other Assets | 0 | ReportOtherAssetsInd |
| Report Other Liabilities | 0 | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | 0 | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | 0 | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | 0 | ConsolidatedAuditFinclStmtInd |
| School Operating | 0 | SchoolOperatingInd |
| Foreign Office | 0 | ForeignOfficeInd |
| Foreign Activities | 0 | ForeignActivitiesInd |
| More Than5000 K To Org | 0 | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividualsInd |
| Professional Fundraising | 0 | ProfessionalFundraisingInd |
| Fundraising Activities | 0 | FundraisingActivitiesInd |
| Gaming Activities | 0 | GamingActivitiesInd |
| Operate Hospital | 0 | OperateHospitalInd |
| Grants To Organizations | 0 | GrantsToOrganizationsInd |
| Grants To Individuals | 0 | GrantsToIndividualsInd |
| Schedule J Required | 0 | ScheduleJRequiredInd |
| Tax Exempt Bonds | 0 | TaxExemptBondsInd |
| Engaged In Excess Benefit Trans | 0 | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | 0 | PYExcessBenefitTransInd |
| Loan Outstanding | 0 | LoanOutstandingInd |
| Grant To Related Person | 0 | GrantToRelatedPersonInd |
| Business Rln With Org Mem | 0 | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | 0 | BusinessRlnWithFamMemInd |
| Business Rln With35 Ctrl Ent | 0 | BusinessRlnWith35CtrlEntInd |
| Deductible Non Cash Contri | 0 | DeductibleNonCashContriInd |
| Deductible Art Contribution | 0 | DeductibleArtContributionInd |
| Terminate Operations | 0 | TerminateOperationsInd |
| Partial Liquidation | Yes (1) | PartialLiquidationInd |
| Disregarded Entity | 0 | DisregardedEntityInd |
| Related Entity | Yes (1) | RelatedEntityInd |
| Related Organization Ctrl Ent | 0 | RelatedOrganizationCtrlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | 0 | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | 0 | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (1) | ScheduleORequiredInd |
| IRP Document | 20 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (1) | BackupWthldComplianceInd |
| Employee | 0 | EmployeeCnt |
| Unrelated Bus Incm Over Limit | 0 | UnrelatedBusIncmOverLimitInd |
| Foreign Financial Account | 0 | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | 0 | TaxablePartyNotificationInd |
| Nondeductible Contributions | 0 | NondeductibleContributionsInd |
| Quid Pro Quo Contributions | 0 | QuidProQuoContributionsInd |
| Form8282 Property Disposed Of | 0 | Form8282PropertyDisposedOfInd |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | 0 | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | 0 | PayPremiumsPrsnlBnftCntrctInd |
| Indoor Tanning Services | 0 | IndoorTanningServicesInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | 0 | SubjToTaxRmnrtnExPrchtPymtInd |
| Subject To Excs Tax Net Invst Inc | 0 | SubjectToExcsTaxNetInvstIncInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 3 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 3 | IndependentVotingMemberCnt |
| Family Or Business Rln | 0 | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | 0 | DelegationOfMgmtDutiesInd |
| Change To Org Documents | 0 | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | 0 | MembersOrStockholdersInd |
| Election Of Board Members | 0 | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | 0 | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (1) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (1) | MinutesOfCommitteesInd |
| Officer Mailing Address | 0 | OfficerMailingAddressInd |
| Local Chapters | 0 | LocalChaptersInd |
| Form990 Provided To Gvrn Body | Yes (1) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (1) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (1) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (1) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (1) | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (1) | DocumentRetentionPolicyInd |
| Compensation Process CEO | 0 | CompensationProcessCEOInd |
| Compensation Process Other | 0 | CompensationProcessOtherInd |
| Investment In Joint Venture | 0 | InvestmentInJointVentureInd |
| States Where Copy Of Return Is Fld | NY | StatesWhereCopyOfReturnIsFldCd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | DAVID GOODFRIEND | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 2028045533 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 208 I STREET NE | AddressLine1Txt |
| City | WASHINGTON | CityNm |
| State Abbreviation | DC | StateAbbreviationCd |
| ZIP | 20002 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| No Listed Persons Compensated | Yes (X) | NoListedPersonsCompensatedInd |
Form990 Part VII Section A Form990PartVIISectionAGrp (3 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Average Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt |
|---|---|---|---|---|---|---|---|
| DAVID GOODFRIEND | |||||||
| CHAIRMAN & PRESIDENT | 10.00 | 10.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| HABIBA ALCINDOR | |||||||
| SECRETARY & TREASURER | 0.03 | 0.50 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| GIGI SOHN | |||||||
| BOARD MEMBER | 0.03 | 0.00 | Yes (X) | $0 | $0 | $0 | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $0 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $0 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 0 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | 0 | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | 0 | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | 0 | CompensationFromOtherSrcsInd |
Contractor Compensation ContractorCompensationGrp (5 entries)
| Address Line1ContractorAddress/USAddress/AddressLine1Txt | CityContractorAddress/USAddress/CityNm | State AbbreviationContractorAddress/USAddress/StateAbbreviationCd | ZIPContractorAddress/USAddress/ZIPCd | ServicesServicesDesc | CompensationCompensationAmt |
|---|---|---|---|---|---|
| JAYBIRD GROUP | |||||
| 2700 E FLORA PLACE | DENVER | CO | 80210 | DEV., PROJECT MANAGEMENT, NOC | $2,386,190 |
| ORRICK HERRINGTON & SUTCLIFFE LLP | |||||
| 2121 MAIN STREET | WHEELING | WV | 26003 | LEGAL | $1,985,675 |
| AMAZON WEB SERVICES INC | |||||
| 410 TERRY AVE N | SEATTLE | WA | 981095210 | CLOUD COMPUTING, TRANSCODING FEES | $324,589 |
| STEPTOE & JOHNSON LLP | |||||
| 1330 CONNETICUT AVE NW | WASHINGTON | DC | 20036 | LEGAL | $300,000 |
| ECREEK SOLUTIONS GROUP | |||||
| 1385 S COLORADO BLVD A-200 | DENVER | CO | 80222 | CUSTOMER SERVICE | $298,352 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 11 | CntrctRcvdGreaterThan100KCnt |
| All Other Contributions | $8,041,913 | AllOtherContributionsAmt |
| Total Contributions | $8,041,913 | TotalContributionsAmt |
Other Revenue Misc OtherRevenueMiscGrp (2 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | ExclusionExclusionAmt |
|---|---|---|---|
| FORGIVENESS OF DEBT | 900099 | $406,986 | $406,986 |
| MISCELLANEOUS | 900099 | $10,637 | $10,637 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $417,623 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $8,459,536 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $0 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $417,623 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part IX | Yes (X) | InfoInScheduleOPartIXInd |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,105,419 | TotalAmt |
| Management And General | $3,105,419 | ManagementAndGeneralAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $64,357 | TotalAmt |
| Management And General | $64,357 | ManagementAndGeneralAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,779,365 | TotalAmt |
| Program Services | $1,726,038 | ProgramServicesAmt |
| Management And General | $53,327 | ManagementAndGeneralAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $29,896 | TotalAmt |
| Management And General | $29,896 | ManagementAndGeneralAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $373 | TotalAmt |
| Management And General | $373 | ManagementAndGeneralAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $511,433 | TotalAmt |
| Program Services | $511,433 | ProgramServicesAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $146,956 | TotalAmt |
| Program Services | $146,956 | ProgramServicesAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,668 | TotalAmt |
| Management And General | $2,668 | ManagementAndGeneralAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt |
|---|---|---|---|
| DATA CENTERS | $901,253 | $901,253 | |
| SETTLEMENT COSTS | $700,000 | $700,000 | |
| TRANSFER OF ASSETS | $649,323 | $649,323 | |
| BANK & PAYPAL FEES | $599,533 | $599,533 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $488,472 | TotalAmt |
| Program Services | $444,146 | ProgramServicesAmt |
| Management And General | $44,326 | ManagementAndGeneralAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $8,979,048 | TotalAmt |
| Program Services | $4,379,149 | ProgramServicesAmt |
| Management And General | $4,599,899 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $765,632 | BOYAmt |
| EOY | $609,363 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $13,115 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $16,705 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $5,723 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $357,798 | BOYAmt |
| EOY | $10,982 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,123,430 | BOYAmt |
| EOY | $633,460 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $329,271 | BOYAmt |
| EOY | $358,813 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $329,271 | BOYAmt |
| EOY | $358,813 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows FASB117 | Yes (X) | OrganizationFollowsFASB117Ind |
No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $794,159 | BOYAmt |
| EOY | $274,647 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $794,159 | BOYAmt |
| EOY | $274,647 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,123,430 | BOYAmt |
| EOY | $633,460 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | -$519,512 | ReconcilationRevenueExpnssAmt |
| Other Changes In Net Assets | $0 | OtherChangesInNetAssetsAmt |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | 0 | AccountantCompileOrReviewInd |
| FS Audited | 0 | FSAuditedInd |
| Federal Grant Audit Required | 0 | FederalGrantAuditRequiredInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Organization170 | Yes (X) | PublicOrganization170Ind |
Gifts Grants Contri Rcvd170 GiftsGrantsContriRcvd170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $250 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $4,977 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $1,429,259 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $4,856,219 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $8,041,913 | CurrentTaxYearAmt |
| Total | $14,332,618 | TotalAmt |
Total Calendar Year170 TotalCalendarYear170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $250 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $4,977 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $1,429,259 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $4,856,219 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $8,041,913 | CurrentTaxYearAmt |
| Total | $14,332,618 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Substantial Contributors Tot | $204,995 | SubstantialContributorsTotAmt |
| Public Support Total170 | $14,127,623 | PublicSupportTotal170Amt |
Other Income170 OtherIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year | $417,623 | CurrentTaxYearAmt |
| Total | $417,623 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Support | $14,750,241 | TotalSupportAmt |
| First5 Years170 | Yes (X) | First5Years170Ind |
Schedule C IRS990ScheduleC
Total Grassroots Lobbying TotalGrassrootsLobbyingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Filing Organizations Total | $0 | FilingOrganizationsTotalAmt |
Total Direct Lobbying TotalDirectLobbyingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Filing Organizations Total | $0 | FilingOrganizationsTotalAmt |
Total Lobbying Expend TotalLobbyingExpendGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Filing Organizations Total | $0 | FilingOrganizationsTotalAmt |
Other Exempt Purpose Expend OtherExemptPurposeExpendGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Filing Organizations Total | $8,979,048 | FilingOrganizationsTotalAmt |
Total Exempt Purpose Expend TotalExemptPurposeExpendGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Filing Organizations Total | $8,979,048 | FilingOrganizationsTotalAmt |
Lobbying Nontaxable Amount LobbyingNontaxableAmountGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Filing Organizations Total | $598,952 | FilingOrganizationsTotalAmt |
Grassroots Nontaxable GrassrootsNontaxableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Filing Organizations Total | $149,738 | FilingOrganizationsTotalAmt |
Tot Lbbyng Grassroot Mns Non Tx TotLbbyngGrassrootMnsNonTxGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Filing Organizations Total | $0 | FilingOrganizationsTotalAmt |
Tot Lbby Expend Mns Lbbyng Non Tx TotLbbyExpendMnsLbbyngNonTxGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Filing Organizations Total | $0 | FilingOrganizationsTotalAmt |
Avg Lobbying Nontaxable Amount AvgLobbyingNontaxableAmountGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Year Minus3 | $190,314 | CurrentYearMinus3Amt |
| Current Year Minus2 | $243,374 | CurrentYearMinus2Amt |
| Current Year Minus1 | $265,315 | CurrentYearMinus1Amt |
| Current Year | $598,952 | CurrentYearAmt |
| Total | $1,297,955 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Lobbying Ceiling | $1,946,933 | LobbyingCeilingAmt |
Avg Total Lobbying Expend AvgTotalLobbyingExpendGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Year Minus3 | $0 | CurrentYearMinus3Amt |
| Current Year Minus2 | $0 | CurrentYearMinus2Amt |
| Current Year Minus1 | $0 | CurrentYearMinus1Amt |
| Current Year | $0 | CurrentYearAmt |
Avg Grassroots Nontaxable AvgGrassrootsNontaxableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Year Minus3 | $47,579 | CurrentYearMinus3Amt |
| Current Year Minus2 | $60,844 | CurrentYearMinus2Amt |
| Current Year Minus1 | $66,329 | CurrentYearMinus1Amt |
| Current Year | $149,738 | CurrentYearAmt |
| Total | $324,490 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grassroots Ceiling | $486,735 | GrassrootsCeilingAmt |
Avg Grassroots Lobbying Expend AvgGrassrootsLobbyingExpendGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Year Minus3 | $0 | CurrentYearMinus3Amt |
| Current Year Minus2 | $0 | CurrentYearMinus2Amt |
| Current Year Minus1 | $0 | CurrentYearMinus1Amt |
| Current Year | $0 | CurrentYearAmt |
Schedule D IRS990ScheduleD
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $16,350 | OtherCostOrOtherBasisAmt |
| Depreciation | $5,723 | DepreciationAmt |
| Book Value | $10,627 | BookValueAmt |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $355 | OtherCostOrOtherBasisAmt |
| Book Value | $355 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $10,982 | TotalBookValueLandBuildingsAmt |
Schedule N IRS990ScheduleN
Disposition Of Assets Detail DispositionOfAssetsDetail (2 entries)
| Assets Distri Or Expnss PaidAssetsDistriOrExpnssPaidDesc | DistributionDistributionDt | Fair Market Value Of AssetFairMarketValueOfAssetAmt | Method Of FMV DeterminationMethodOfFMVDeterminationTxt | EINEIN | Address Line1USAddress/AddressLine1Txt | CityUSAddress/CityNm | State AbbreviationUSAddress/StateAbbreviationCd | ZIPUSAddress/ZIPCd | IRC SectionIRCSectionTxt |
|---|---|---|---|---|---|---|---|---|---|
| LIQUID TECHNOLOGY INC | |||||||||
| IN RESPONSE TO SUMMARY JUDGMENT RULINGS BY THE FEDERAL DISTRICT COURT (CONTINUED IN PART III) | 2021-12-22 | $649,323 | FMV | 330826303 | 140 58TH ST STE 8C BOX 33 | BROOKLYN | NY | 11220 | N/A |
| WILLIAMS & CONNOLLY LLP | |||||||||
| IN RESPONSE TO SUMMARY JUDGMENT RULINGS BY THE FEDERAL DISTRICT COURT (CONTINUED IN PART III) | 2021-10-18 | $700,000 | CASH | 520851221 | 725 TWELFTH STREET NW | WASHINGTON | DC | 20005 | N/A |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Director Of Successor2 | 0 | DirectorOfSuccessor2Ind |
| Employee Of Successor2 | 0 | EmployeeOfSuccessor2Ind |
| Owner Of Successor2 | 0 | OwnerOfSuccessor2Ind |
| Receive Compensation2 | 0 | ReceiveCompensation2Ind |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | SCHEDULE N, PART II, LINE 1(A): | FormAndLineReferenceDesc |
| Explanation | IN RESPONSE TO SUMMARY JUDGMENT RULINGS BY THE FEDERAL DISTRICT COURT IN THE SOUTHERN DISTRICT OF NEW YORK FINDING, AMONG OTHER THINGS, THAT THE STATUTORY COPYRIGHT EXEMPTION UNDER 17 U.S.C. 111(A)(5) DID NOT APPLY TO THE LOCAST SERVICE PROVIDED BY SPORTS FANS COALITION NY, INC., ALL OPERATIONS WERE SUSPENDED, AND A SETTLEMENT AGREEMENT WAS REACHED WITH THE PLAINTIFFS UNDER WHICH ALL CASH AND ASSETS WOULD BE DISBURSED TO VENDORS AND PLAINTIFFS. | ExplanationTxt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (5 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PART III, LINE 3 | SEE SCHEDULE N. |
| FORM 990, PART VI, SECTION B, LINE 11B | THE FORM 990 WAS PREPARED BY THE OUTSIDE ACCOUNTANTS AND REVIEWED BY THE BOARD OF DIRECTORS PRIOR TO FILING WITH THE IRS. |
| FORM 990, PART VI, SECTION B, LINE 12C | WHENEVER A DIRECTOR, OFFICER, OR COMMITTEE MEMBER BECOMES AWARE OF A POTENTIAL CONFLICT OF INTEREST, S/HE SHALL MAKE THE SITUATION KNOWN TO THE BOARD OR COMMITTEE AND PROVIDE ALL FACTS MATERIAL TO UNDERSTANDING THE NATURE AND SCOPE OF THE CONFLICT. IF THE INTERESTED PERSON INVOLVED DOES NOT MAKE THIS DISCLOSURE, ANOTHER DIRECTOR OR COMMITTEE MEMBER WITH KNOWLEDGE OF THE POTENTIAL CONFLICT SHOULD DRAW IT TO THE BODY'S ATTENTION. THE INTERESTED PERSON WITH THE POTENTIAL CONFLICT MUST RETIRE FROM THE MEETING AND NOT PARTICIPATE IN FINAL DISCUSSION AND VOTING ON THE EXISTENCE OF THE CONFLICT. IF A CONFLICT IS FOUND TO EXIST, THE INTERESTED PERSON MAY BE INVITED TO PROVIDE ANY RELEVANT INFORMATION THAT COULD BE OF USE TO THE BOARD IN MAKING ITS DECISION, BUT SHALL AGAIN RETIRE AND NOT PARTICIPATE IN THE FINAL DISCUSSION AND VOTING REGARDING THE TRANSACTION. THE BOARD OR COMMITTEE'S DECISION SHALL BE BASED ON CONSIDERATION OF WHETHER THE TRANSACTION: A. IS IN THE ORGANIZATION'S BEST INTEREST AND FOR ITS OWN BENEFIT; B. IS FAIR AND REASONABLE TO THE ORGANIZATION; AND C. IS THE MOST ADVANTAGEOUS TRANSACTION OR ARRANGEMENT THE ORGANIZATION CAN OBTAIN WITH REASONABLE EFFORTS UNDER THE CIRCUMSTANCES. |
| FORM 990, PART VI, SECTION C, LINE 19 | THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE UPON REQUEST. |
| FORM 990, PART IX, LINE 11G | DEVELOPMENT: PROGRAM SERVICE EXPENSES 1,439,700. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 1,439,700. CONSULTING: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 7,500. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 7,500. CUSTOMER SUPPORT: PROGRAM SERVICE EXPENSES 286,338. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 286,338. PUBLIC RELATIONS: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 45,827. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 45,827. |
Schedule R IRS990ScheduleR
Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp
Disregarded Entity Name DisregardedEntityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | SPORTS FANS COALITION INC | BusinessNameLine1Txt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 208 I STREET NE | AddressLine1Txt |
| City | WASHINGTON | CityNm |
| State Abbreviation | DC | StateAbbreviationCd |
| ZIP | 20002 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 270757185 | EIN |
| Primary Activities | PROTECTING THE RIGHTS AND INTERESTS OF SPORTS FANS NATIONWIDE | PrimaryActivitiesTxt |
| Legal Domicile State | DC | LegalDomicileStateCd |
| Exempt Code Section | 501(C)(4) | ExemptCodeSectionTxt |
| Public Charity Status | N/A | PublicCharityStatusTxt |
| Direct Controlling NA | N/A | DirectControllingNACd |
| Controlled Organization | 0 | ControlledOrganizationInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Annts Rnts Rylts | 0 | ReceiptOfIntAnntsRntsRyltsInd |
| Gift Grnt Or Cap Contri To Oth Org | 0 | GiftGrntOrCapContriToOthOrgInd |
| Gift Grnt Cap Contri From Oth Org | 0 | GiftGrntCapContriFromOthOrgInd |
| Loans Or Guarantees To Other Org | 0 | LoansOrGuaranteesToOtherOrgInd |
| Loans Or Guarantees From Oth Org | 0 | LoansOrGuaranteesFromOthOrgInd |
| Div Related Organization | 0 | DivRelatedOrganizationInd |
| Asset Sale To Other Org | 0 | AssetSaleToOtherOrgInd |
| Asset Purchase From Other Org | 0 | AssetPurchaseFromOtherOrgInd |
| Asset Exchange | 0 | AssetExchangeInd |
| Rental Of Facilities To Oth Org | 0 | RentalOfFacilitiesToOthOrgInd |
| Rental Of Fclts From Oth Org | 0 | RentalOfFcltsFromOthOrgInd |
| Perform Of Services For Oth Org | 0 | PerformOfServicesForOthOrgInd |
| Perform Of Services By Other Org | 0 | PerformOfServicesByOtherOrgInd |
| Sharing Of Facilities | 0 | SharingOfFacilitiesInd |
| Paid Employees Sharing | 0 | PaidEmployeesSharingInd |
| Reimbursement Paid To Other Org | 0 | ReimbursementPaidToOtherOrgInd |
| Reimbursement Paid By Other Org | 0 | ReimbursementPaidByOtherOrgInd |
| Transfer To Other Org | 0 | TransferToOtherOrgInd |
| Transfer From Other Org | 0 | TransferFromOtherOrgInd |