<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xsi:schemaLocation="http://www.irs.gov/efile" returnVersion="2021v4.2">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2022-04-29T10:15:37-05:00</ReturnTs>
    <TaxPeriodEndDt>2021-12-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>521392008</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>GELMAN ROSENBERG &amp; FREEDMAN</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>4550 MONTGOMERY AVE SUITE 800N</AddressLine1Txt>
        <CityNm>BETHESDA</CityNm>
        <StateAbbreviationCd>MD</StateAbbreviationCd>
        <ZIPCd>208142930</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990</ReturnTypeCd>
    <TaxPeriodBeginDt>2021-01-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>823111352</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>SPORTS FANS COALITION NY INC</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>SPOR</BusinessNameControlTxt>
      <PhoneNum>2028045533</PhoneNum>
      <USAddress>
        <AddressLine1Txt>3075 VETERANS HIGHWAY 131</AddressLine1Txt>
        <CityNm>RONKONKOMA</CityNm>
        <StateAbbreviationCd>NY</StateAbbreviationCd>
        <ZIPCd>11779</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>DAVID GOODFRIEND</PersonNm>
      <PersonTitleTxt>CHAIRMAN &amp; PRESIDENT</PersonTitleTxt>
      <PhoneNum>2028045533</PhoneNum>
      <SignatureDt>2022-04-29</SignatureDt>
      <DiscussWithPaidPreparerInd>1</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <SigningOfficerGrp>
      <PersonFullName>
        <PersonFirstNm>DAVID</PersonFirstNm>
        <PersonLastNm>GOODFRIEND</PersonLastNm>
      </PersonFullName>
      <SSN>999009999</SSN>
    </SigningOfficerGrp>
    <PreparerPersonGrp>
      <PreparerPersonNm>RICHARD J LOCASTRO CPA</PreparerPersonNm>
      <PTIN>P00288314</PTIN>
      <PhoneNum>3019519090</PhoneNum>
    </PreparerPersonGrp>
    <AdditionalFilerInformation>
      <TrustedCustomerGrp>
        <TrustedCustomerCd>3</TrustedCustomerCd>
        <AuthenticationAssuranceLevelCd>AAL1</AuthenticationAssuranceLevelCd>
        <IdentityAssuranceLevelCd>IAL1</IdentityAssuranceLevelCd>
      </TrustedCustomerGrp>
    </AdditionalFilerInformation>
    <TaxYr>2021</TaxYr>
    <BuildTS>2022-09-23 18:48:47Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="7">
    <IRS990 documentId="RetDoc1038000001" referenceDocumentId="RetDoc1044400001">
      <PrincipalOfficerNm>DAVID GOODFRIEND</PrincipalOfficerNm>
      <USAddress>
        <AddressLine1Txt>3075 VETERANS HIGHWAY 131</AddressLine1Txt>
        <CityNm>RONKONKOMA</CityNm>
        <StateAbbreviationCd>NY</StateAbbreviationCd>
        <ZIPCd>11779</ZIPCd>
      </USAddress>
      <GrossReceiptsAmt>8459536</GrossReceiptsAmt>
      <GroupReturnForAffiliatesInd>0</GroupReturnForAffiliatesInd>
      <Organization501c3Ind>X</Organization501c3Ind>
      <WebsiteAddressTxt>WWW.LOCAST.ORG</WebsiteAddressTxt>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <FormationYr>2017</FormationYr>
      <LegalDomicileStateCd>NY</LegalDomicileStateCd>
      <ActivityOrMissionDesc>SEE PART III, LINE 1.</ActivityOrMissionDesc>
      <ContractTerminationInd>X</ContractTerminationInd>
      <VotingMembersGoverningBodyCnt>3</VotingMembersGoverningBodyCnt>
      <VotingMembersIndependentCnt>3</VotingMembersIndependentCnt>
      <TotalEmployeeCnt>0</TotalEmployeeCnt>
      <TotalVolunteersCnt>3</TotalVolunteersCnt>
      <TotalGrossUBIAmt>0</TotalGrossUBIAmt>
      <NetUnrelatedBusTxblIncmAmt>0</NetUnrelatedBusTxblIncmAmt>
      <PYContributionsGrantsAmt>4856219</PYContributionsGrantsAmt>
      <CYContributionsGrantsAmt>8041913</CYContributionsGrantsAmt>
      <PYProgramServiceRevenueAmt>0</PYProgramServiceRevenueAmt>
      <CYProgramServiceRevenueAmt>0</CYProgramServiceRevenueAmt>
      <PYInvestmentIncomeAmt>0</PYInvestmentIncomeAmt>
      <CYInvestmentIncomeAmt>0</CYInvestmentIncomeAmt>
      <PYOtherRevenueAmt>0</PYOtherRevenueAmt>
      <CYOtherRevenueAmt>417623</CYOtherRevenueAmt>
      <PYTotalRevenueAmt>4856219</PYTotalRevenueAmt>
      <CYTotalRevenueAmt>8459536</CYTotalRevenueAmt>
      <PYGrantsAndSimilarPaidAmt>0</PYGrantsAndSimilarPaidAmt>
      <CYGrantsAndSimilarPaidAmt>0</CYGrantsAndSimilarPaidAmt>
      <PYBenefitsPaidToMembersAmt>0</PYBenefitsPaidToMembersAmt>
      <CYBenefitsPaidToMembersAmt>0</CYBenefitsPaidToMembersAmt>
      <PYSalariesCompEmpBnftPaidAmt>0</PYSalariesCompEmpBnftPaidAmt>
      <CYSalariesCompEmpBnftPaidAmt>0</CYSalariesCompEmpBnftPaidAmt>
      <PYTotalProfFndrsngExpnsAmt>0</PYTotalProfFndrsngExpnsAmt>
      <CYTotalProfFndrsngExpnsAmt>0</CYTotalProfFndrsngExpnsAmt>
      <CYTotalFundraisingExpenseAmt>0</CYTotalFundraisingExpenseAmt>
      <PYOtherExpensesAmt>2306291</PYOtherExpensesAmt>
      <CYOtherExpensesAmt>8979048</CYOtherExpensesAmt>
      <PYTotalExpensesAmt>2306291</PYTotalExpensesAmt>
      <CYTotalExpensesAmt>8979048</CYTotalExpensesAmt>
      <PYRevenuesLessExpensesAmt>2549928</PYRevenuesLessExpensesAmt>
      <CYRevenuesLessExpensesAmt>-519512</CYRevenuesLessExpensesAmt>
      <TotalAssetsBOYAmt>1123430</TotalAssetsBOYAmt>
      <TotalAssetsEOYAmt>633460</TotalAssetsEOYAmt>
      <TotalLiabilitiesBOYAmt>329271</TotalLiabilitiesBOYAmt>
      <TotalLiabilitiesEOYAmt>358813</TotalLiabilitiesEOYAmt>
      <NetAssetsOrFundBalancesBOYAmt>794159</NetAssetsOrFundBalancesBOYAmt>
      <NetAssetsOrFundBalancesEOYAmt>274647</NetAssetsOrFundBalancesEOYAmt>
      <InfoInScheduleOPartIIIInd>X</InfoInScheduleOPartIIIInd>
      <MissionDesc>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>
      <SignificantNewProgramSrvcInd>0</SignificantNewProgramSrvcInd>
      <SignificantChangeInd>1</SignificantChangeInd>
      <ExpenseAmt>4379149</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>
      <TotalProgramServiceExpensesAmt>4379149</TotalProgramServiceExpensesAmt>
      <DescribedInSection501c3Ind referenceDocumentId="RetDoc1039100001">1</DescribedInSection501c3Ind>
      <ScheduleBRequiredInd>0</ScheduleBRequiredInd>
      <PoliticalCampaignActyInd referenceDocumentId="RetDoc1039600001">0</PoliticalCampaignActyInd>
      <LobbyingActivitiesInd referenceDocumentId="RetDoc1039600001">1</LobbyingActivitiesInd>
      <SubjectToProxyTaxInd referenceDocumentId="RetDoc1039600001">0</SubjectToProxyTaxInd>
      <DonorAdvisedFundInd referenceDocumentId="RetDoc1040000001">0</DonorAdvisedFundInd>
      <ConservationEasementsInd referenceDocumentId="RetDoc1040000001">0</ConservationEasementsInd>
      <CollectionsOfArtInd referenceDocumentId="RetDoc1040000001">0</CollectionsOfArtInd>
      <CreditCounselingInd referenceDocumentId="RetDoc1040000001">0</CreditCounselingInd>
      <DonorRstrOrQuasiEndowmentsInd>0</DonorRstrOrQuasiEndowmentsInd>
      <ReportLandBuildingEquipmentInd referenceDocumentId="RetDoc1040000001">1</ReportLandBuildingEquipmentInd>
      <ReportInvestmentsOtherSecInd referenceDocumentId="RetDoc1040000001">0</ReportInvestmentsOtherSecInd>
      <ReportProgramRelatedInvstInd referenceDocumentId="RetDoc1040000001">0</ReportProgramRelatedInvstInd>
      <ReportOtherAssetsInd referenceDocumentId="RetDoc1040000001">0</ReportOtherAssetsInd>
      <ReportOtherLiabilitiesInd referenceDocumentId="RetDoc1040000001">0</ReportOtherLiabilitiesInd>
      <IncludeFIN48FootnoteInd referenceDocumentId="RetDoc1040000001">0</IncludeFIN48FootnoteInd>
      <IndependentAuditFinclStmtInd referenceDocumentId="RetDoc1040000001">0</IndependentAuditFinclStmtInd>
      <ConsolidatedAuditFinclStmtInd referenceDocumentId="RetDoc1040000001">0</ConsolidatedAuditFinclStmtInd>
      <SchoolOperatingInd>0</SchoolOperatingInd>
      <ForeignOfficeInd>0</ForeignOfficeInd>
      <ForeignActivitiesInd>0</ForeignActivitiesInd>
      <MoreThan5000KToOrgInd>0</MoreThan5000KToOrgInd>
      <MoreThan5000KToIndividualsInd>0</MoreThan5000KToIndividualsInd>
      <ProfessionalFundraisingInd>0</ProfessionalFundraisingInd>
      <FundraisingActivitiesInd>0</FundraisingActivitiesInd>
      <GamingActivitiesInd>0</GamingActivitiesInd>
      <OperateHospitalInd>0</OperateHospitalInd>
      <GrantsToOrganizationsInd>0</GrantsToOrganizationsInd>
      <GrantsToIndividualsInd>0</GrantsToIndividualsInd>
      <ScheduleJRequiredInd>0</ScheduleJRequiredInd>
      <TaxExemptBondsInd>0</TaxExemptBondsInd>
      <EngagedInExcessBenefitTransInd>0</EngagedInExcessBenefitTransInd>
      <PYExcessBenefitTransInd>0</PYExcessBenefitTransInd>
      <LoanOutstandingInd>0</LoanOutstandingInd>
      <GrantToRelatedPersonInd>0</GrantToRelatedPersonInd>
      <BusinessRlnWithOrgMemInd>0</BusinessRlnWithOrgMemInd>
      <BusinessRlnWithFamMemInd>0</BusinessRlnWithFamMemInd>
      <BusinessRlnWith35CtrlEntInd>0</BusinessRlnWith35CtrlEntInd>
      <DeductibleNonCashContriInd>0</DeductibleNonCashContriInd>
      <DeductibleArtContributionInd>0</DeductibleArtContributionInd>
      <TerminateOperationsInd referenceDocumentId="RetDoc1043200001">0</TerminateOperationsInd>
      <PartialLiquidationInd referenceDocumentId="RetDoc1043200001">1</PartialLiquidationInd>
      <DisregardedEntityInd referenceDocumentId="RetDoc1043400001">0</DisregardedEntityInd>
      <RelatedEntityInd referenceDocumentId="RetDoc1043400001">1</RelatedEntityInd>
      <RelatedOrganizationCtrlEntInd>0</RelatedOrganizationCtrlEntInd>
      <TrnsfrExmptNonChrtblRltdOrgInd referenceDocumentId="RetDoc1043400001">0</TrnsfrExmptNonChrtblRltdOrgInd>
      <ActivitiesConductedPrtshpInd referenceDocumentId="RetDoc1043400001">0</ActivitiesConductedPrtshpInd>
      <ScheduleORequiredInd>1</ScheduleORequiredInd>
      <IRPDocumentCnt>20</IRPDocumentCnt>
      <IRPDocumentW2GCnt>0</IRPDocumentW2GCnt>
      <BackupWthldComplianceInd>1</BackupWthldComplianceInd>
      <EmployeeCnt>0</EmployeeCnt>
      <UnrelatedBusIncmOverLimitInd>0</UnrelatedBusIncmOverLimitInd>
      <ForeignFinancialAccountInd>0</ForeignFinancialAccountInd>
      <ProhibitedTaxShelterTransInd>0</ProhibitedTaxShelterTransInd>
      <TaxablePartyNotificationInd>0</TaxablePartyNotificationInd>
      <NondeductibleContributionsInd>0</NondeductibleContributionsInd>
      <QuidProQuoContributionsInd>0</QuidProQuoContributionsInd>
      <Form8282PropertyDisposedOfInd>0</Form8282PropertyDisposedOfInd>
      <RcvFndsToPayPrsnlBnftCntrctInd>0</RcvFndsToPayPrsnlBnftCntrctInd>
      <PayPremiumsPrsnlBnftCntrctInd>0</PayPremiumsPrsnlBnftCntrctInd>
      <IndoorTanningServicesInd>0</IndoorTanningServicesInd>
      <SubjToTaxRmnrtnExPrchtPymtInd>0</SubjToTaxRmnrtnExPrchtPymtInd>
      <SubjectToExcsTaxNetInvstIncInd>0</SubjectToExcsTaxNetInvstIncInd>
      <InfoInScheduleOPartVIInd>X</InfoInScheduleOPartVIInd>
      <GoverningBodyVotingMembersCnt>3</GoverningBodyVotingMembersCnt>
      <IndependentVotingMemberCnt>3</IndependentVotingMemberCnt>
      <FamilyOrBusinessRlnInd>0</FamilyOrBusinessRlnInd>
      <DelegationOfMgmtDutiesInd>0</DelegationOfMgmtDutiesInd>
      <ChangeToOrgDocumentsInd>0</ChangeToOrgDocumentsInd>
      <MaterialDiversionOrMisuseInd>0</MaterialDiversionOrMisuseInd>
      <MembersOrStockholdersInd>0</MembersOrStockholdersInd>
      <ElectionOfBoardMembersInd>0</ElectionOfBoardMembersInd>
      <DecisionsSubjectToApprovaInd>0</DecisionsSubjectToApprovaInd>
      <MinutesOfGoverningBodyInd>1</MinutesOfGoverningBodyInd>
      <MinutesOfCommitteesInd>1</MinutesOfCommitteesInd>
      <OfficerMailingAddressInd>0</OfficerMailingAddressInd>
      <LocalChaptersInd>0</LocalChaptersInd>
      <Form990ProvidedToGvrnBodyInd>1</Form990ProvidedToGvrnBodyInd>
      <ConflictOfInterestPolicyInd>1</ConflictOfInterestPolicyInd>
      <AnnualDisclosureCoveredPrsnInd>1</AnnualDisclosureCoveredPrsnInd>
      <RegularMonitoringEnfrcInd>1</RegularMonitoringEnfrcInd>
      <WhistleblowerPolicyInd>1</WhistleblowerPolicyInd>
      <DocumentRetentionPolicyInd>1</DocumentRetentionPolicyInd>
      <CompensationProcessCEOInd>0</CompensationProcessCEOInd>
      <CompensationProcessOtherInd>0</CompensationProcessOtherInd>
      <InvestmentInJointVentureInd>0</InvestmentInJointVentureInd>
      <StatesWhereCopyOfReturnIsFldCd>NY</StatesWhereCopyOfReturnIsFldCd>
      <UponRequestInd>X</UponRequestInd>
      <BooksInCareOfDetail>
        <BusinessName>
          <BusinessNameLine1Txt>DAVID GOODFRIEND</BusinessNameLine1Txt>
        </BusinessName>
        <PhoneNum>2028045533</PhoneNum>
        <USAddress>
          <AddressLine1Txt>208 I STREET NE</AddressLine1Txt>
          <CityNm>WASHINGTON</CityNm>
          <StateAbbreviationCd>DC</StateAbbreviationCd>
          <ZIPCd>20002</ZIPCd>
        </USAddress>
      </BooksInCareOfDetail>
      <NoListedPersonsCompensatedInd>X</NoListedPersonsCompensatedInd>
      <Form990PartVIISectionAGrp>
        <PersonNm>DAVID GOODFRIEND</PersonNm>
        <TitleTxt>CHAIRMAN &amp; PRESIDENT</TitleTxt>
        <AverageHoursPerWeekRt>10.00</AverageHoursPerWeekRt>
        <AverageHoursPerWeekRltdOrgRt>10.00</AverageHoursPerWeekRltdOrgRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>HABIBA ALCINDOR</PersonNm>
        <TitleTxt>SECRETARY &amp; TREASURER</TitleTxt>
        <AverageHoursPerWeekRt>0.03</AverageHoursPerWeekRt>
        <AverageHoursPerWeekRltdOrgRt>0.50</AverageHoursPerWeekRltdOrgRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>GIGI SOHN</PersonNm>
        <TitleTxt>BOARD MEMBER</TitleTxt>
        <AverageHoursPerWeekRt>0.03</AverageHoursPerWeekRt>
        <AverageHoursPerWeekRltdOrgRt>0.00</AverageHoursPerWeekRltdOrgRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <TotalReportableCompFromOrgAmt>0</TotalReportableCompFromOrgAmt>
      <TotReportableCompRltdOrgAmt>0</TotReportableCompRltdOrgAmt>
      <TotalOtherCompensationAmt>0</TotalOtherCompensationAmt>
      <IndivRcvdGreaterThan100KCnt>0</IndivRcvdGreaterThan100KCnt>
      <FormerOfcrEmployeesListedInd>0</FormerOfcrEmployeesListedInd>
      <TotalCompGreaterThan150KInd>0</TotalCompGreaterThan150KInd>
      <CompensationFromOtherSrcsInd>0</CompensationFromOtherSrcsInd>
      <ContractorCompensationGrp>
        <ContractorName>
          <BusinessName>
            <BusinessNameLine1Txt>JAYBIRD GROUP</BusinessNameLine1Txt>
          </BusinessName>
        </ContractorName>
        <ContractorAddress>
          <USAddress>
            <AddressLine1Txt>2700 E FLORA PLACE</AddressLine1Txt>
            <CityNm>DENVER</CityNm>
            <StateAbbreviationCd>CO</StateAbbreviationCd>
            <ZIPCd>80210</ZIPCd>
          </USAddress>
        </ContractorAddress>
        <ServicesDesc>DEV., PROJECT MANAGEMENT, NOC</ServicesDesc>
        <CompensationAmt>2386190</CompensationAmt>
      </ContractorCompensationGrp>
      <ContractorCompensationGrp>
        <ContractorName>
          <BusinessName>
            <BusinessNameLine1Txt>ORRICK HERRINGTON &amp; SUTCLIFFE LLP</BusinessNameLine1Txt>
          </BusinessName>
        </ContractorName>
        <ContractorAddress>
          <USAddress>
            <AddressLine1Txt>2121 MAIN STREET</AddressLine1Txt>
            <CityNm>WHEELING</CityNm>
            <StateAbbreviationCd>WV</StateAbbreviationCd>
            <ZIPCd>26003</ZIPCd>
          </USAddress>
        </ContractorAddress>
        <ServicesDesc>LEGAL</ServicesDesc>
        <CompensationAmt>1985675</CompensationAmt>
      </ContractorCompensationGrp>
      <ContractorCompensationGrp>
        <ContractorName>
          <BusinessName>
            <BusinessNameLine1Txt>AMAZON WEB SERVICES INC</BusinessNameLine1Txt>
          </BusinessName>
        </ContractorName>
        <ContractorAddress>
          <USAddress>
            <AddressLine1Txt>410 TERRY AVE N</AddressLine1Txt>
            <CityNm>SEATTLE</CityNm>
            <StateAbbreviationCd>WA</StateAbbreviationCd>
            <ZIPCd>981095210</ZIPCd>
          </USAddress>
        </ContractorAddress>
        <ServicesDesc>CLOUD COMPUTING, TRANSCODING FEES</ServicesDesc>
        <CompensationAmt>324589</CompensationAmt>
      </ContractorCompensationGrp>
      <ContractorCompensationGrp>
        <ContractorName>
          <BusinessName>
            <BusinessNameLine1Txt>STEPTOE &amp; JOHNSON LLP</BusinessNameLine1Txt>
          </BusinessName>
        </ContractorName>
        <ContractorAddress>
          <USAddress>
            <AddressLine1Txt>1330 CONNETICUT AVE NW</AddressLine1Txt>
            <CityNm>WASHINGTON</CityNm>
            <StateAbbreviationCd>DC</StateAbbreviationCd>
            <ZIPCd>20036</ZIPCd>
          </USAddress>
        </ContractorAddress>
        <ServicesDesc>LEGAL</ServicesDesc>
        <CompensationAmt>300000</CompensationAmt>
      </ContractorCompensationGrp>
      <ContractorCompensationGrp>
        <ContractorName>
          <BusinessName>
            <BusinessNameLine1Txt>ECREEK SOLUTIONS GROUP</BusinessNameLine1Txt>
          </BusinessName>
        </ContractorName>
        <ContractorAddress>
          <USAddress>
            <AddressLine1Txt>1385 S COLORADO BLVD A-200</AddressLine1Txt>
            <CityNm>DENVER</CityNm>
            <StateAbbreviationCd>CO</StateAbbreviationCd>
            <ZIPCd>80222</ZIPCd>
          </USAddress>
        </ContractorAddress>
        <ServicesDesc>CUSTOMER SERVICE</ServicesDesc>
        <CompensationAmt>298352</CompensationAmt>
      </ContractorCompensationGrp>
      <CntrctRcvdGreaterThan100KCnt>11</CntrctRcvdGreaterThan100KCnt>
      <AllOtherContributionsAmt>8041913</AllOtherContributionsAmt>
      <TotalContributionsAmt>8041913</TotalContributionsAmt>
      <OtherRevenueMiscGrp>
        <Desc>FORGIVENESS OF DEBT</Desc>
        <BusinessCd>900099</BusinessCd>
        <TotalRevenueColumnAmt>406986</TotalRevenueColumnAmt>
        <ExclusionAmt>406986</ExclusionAmt>
      </OtherRevenueMiscGrp>
      <OtherRevenueMiscGrp>
        <Desc>MISCELLANEOUS</Desc>
        <BusinessCd>900099</BusinessCd>
        <TotalRevenueColumnAmt>10637</TotalRevenueColumnAmt>
        <ExclusionAmt>10637</ExclusionAmt>
      </OtherRevenueMiscGrp>
      <OtherRevenueTotalAmt>417623</OtherRevenueTotalAmt>
      <TotalRevenueGrp>
        <TotalRevenueColumnAmt>8459536</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>0</RelatedOrExemptFuncIncomeAmt>
        <UnrelatedBusinessRevenueAmt>0</UnrelatedBusinessRevenueAmt>
        <ExclusionAmt>417623</ExclusionAmt>
      </TotalRevenueGrp>
      <InfoInScheduleOPartIXInd>X</InfoInScheduleOPartIXInd>
      <FeesForServicesLegalGrp>
        <TotalAmt>3105419</TotalAmt>
        <ManagementAndGeneralAmt>3105419</ManagementAndGeneralAmt>
      </FeesForServicesLegalGrp>
      <FeesForServicesAccountingGrp>
        <TotalAmt>64357</TotalAmt>
        <ManagementAndGeneralAmt>64357</ManagementAndGeneralAmt>
      </FeesForServicesAccountingGrp>
      <FeesForServicesOtherGrp>
        <TotalAmt>1779365</TotalAmt>
        <ProgramServicesAmt>1726038</ProgramServicesAmt>
        <ManagementAndGeneralAmt>53327</ManagementAndGeneralAmt>
      </FeesForServicesOtherGrp>
      <AdvertisingGrp>
        <TotalAmt>29896</TotalAmt>
        <ManagementAndGeneralAmt>29896</ManagementAndGeneralAmt>
      </AdvertisingGrp>
      <OfficeExpensesGrp>
        <TotalAmt>373</TotalAmt>
        <ManagementAndGeneralAmt>373</ManagementAndGeneralAmt>
      </OfficeExpensesGrp>
      <InformationTechnologyGrp>
        <TotalAmt>511433</TotalAmt>
        <ProgramServicesAmt>511433</ProgramServicesAmt>
      </InformationTechnologyGrp>
      <DepreciationDepletionGrp>
        <TotalAmt>146956</TotalAmt>
        <ProgramServicesAmt>146956</ProgramServicesAmt>
      </DepreciationDepletionGrp>
      <InsuranceGrp>
        <TotalAmt>2668</TotalAmt>
        <ManagementAndGeneralAmt>2668</ManagementAndGeneralAmt>
      </InsuranceGrp>
      <OtherExpensesGrp>
        <Desc>DATA CENTERS</Desc>
        <TotalAmt>901253</TotalAmt>
        <ProgramServicesAmt>901253</ProgramServicesAmt>
      </OtherExpensesGrp>
      <OtherExpensesGrp>
        <Desc>SETTLEMENT COSTS</Desc>
        <TotalAmt>700000</TotalAmt>
        <ManagementAndGeneralAmt>700000</ManagementAndGeneralAmt>
      </OtherExpensesGrp>
      <OtherExpensesGrp>
        <Desc>TRANSFER OF ASSETS</Desc>
        <TotalAmt>649323</TotalAmt>
        <ProgramServicesAmt>649323</ProgramServicesAmt>
      </OtherExpensesGrp>
      <OtherExpensesGrp>
        <Desc>BANK &amp; PAYPAL FEES</Desc>
        <TotalAmt>599533</TotalAmt>
        <ManagementAndGeneralAmt>599533</ManagementAndGeneralAmt>
      </OtherExpensesGrp>
      <AllOtherExpensesGrp>
        <TotalAmt>488472</TotalAmt>
        <ProgramServicesAmt>444146</ProgramServicesAmt>
        <ManagementAndGeneralAmt>44326</ManagementAndGeneralAmt>
      </AllOtherExpensesGrp>
      <TotalFunctionalExpensesGrp>
        <TotalAmt>8979048</TotalAmt>
        <ProgramServicesAmt>4379149</ProgramServicesAmt>
        <ManagementAndGeneralAmt>4599899</ManagementAndGeneralAmt>
        <FundraisingAmt>0</FundraisingAmt>
      </TotalFunctionalExpensesGrp>
      <CashNonInterestBearingGrp>
        <BOYAmt>765632</BOYAmt>
        <EOYAmt>609363</EOYAmt>
      </CashNonInterestBearingGrp>
      <PrepaidExpensesDefrdChargesGrp>
        <EOYAmt>13115</EOYAmt>
      </PrepaidExpensesDefrdChargesGrp>
      <LandBldgEquipCostOrOtherBssAmt>16705</LandBldgEquipCostOrOtherBssAmt>
      <LandBldgEquipAccumDeprecAmt>5723</LandBldgEquipAccumDeprecAmt>
      <LandBldgEquipBasisNetGrp>
        <BOYAmt>357798</BOYAmt>
        <EOYAmt>10982</EOYAmt>
      </LandBldgEquipBasisNetGrp>
      <TotalAssetsGrp>
        <BOYAmt>1123430</BOYAmt>
        <EOYAmt>633460</EOYAmt>
      </TotalAssetsGrp>
      <AccountsPayableAccrExpnssGrp>
        <BOYAmt>329271</BOYAmt>
        <EOYAmt>358813</EOYAmt>
      </AccountsPayableAccrExpnssGrp>
      <TotalLiabilitiesGrp>
        <BOYAmt>329271</BOYAmt>
        <EOYAmt>358813</EOYAmt>
      </TotalLiabilitiesGrp>
      <OrganizationFollowsFASB117Ind>X</OrganizationFollowsFASB117Ind>
      <NoDonorRestrictionNetAssetsGrp>
        <BOYAmt>794159</BOYAmt>
        <EOYAmt>274647</EOYAmt>
      </NoDonorRestrictionNetAssetsGrp>
      <TotalNetAssetsFundBalanceGrp>
        <BOYAmt>794159</BOYAmt>
        <EOYAmt>274647</EOYAmt>
      </TotalNetAssetsFundBalanceGrp>
      <TotLiabNetAssetsFundBalanceGrp>
        <BOYAmt>1123430</BOYAmt>
        <EOYAmt>633460</EOYAmt>
      </TotLiabNetAssetsFundBalanceGrp>
      <ReconcilationRevenueExpnssAmt>-519512</ReconcilationRevenueExpnssAmt>
      <OtherChangesInNetAssetsAmt>0</OtherChangesInNetAssetsAmt>
      <MethodOfAccountingAccrualInd>X</MethodOfAccountingAccrualInd>
      <AccountantCompileOrReviewInd>0</AccountantCompileOrReviewInd>
      <FSAuditedInd>0</FSAuditedInd>
      <FederalGrantAuditRequiredInd>0</FederalGrantAuditRequiredInd>
    </IRS990>
    <IRS990ScheduleA documentId="RetDoc1039100001">
      <PublicOrganization170Ind>X</PublicOrganization170Ind>
      <GiftsGrantsContriRcvd170Grp>
        <CurrentTaxYearMinus4YearsAmt>250</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>4977</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>1429259</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>4856219</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>8041913</CurrentTaxYearAmt>
        <TotalAmt>14332618</TotalAmt>
      </GiftsGrantsContriRcvd170Grp>
      <TotalCalendarYear170Grp>
        <CurrentTaxYearMinus4YearsAmt>250</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>4977</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>1429259</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>4856219</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>8041913</CurrentTaxYearAmt>
        <TotalAmt>14332618</TotalAmt>
      </TotalCalendarYear170Grp>
      <SubstantialContributorsTotAmt>204995</SubstantialContributorsTotAmt>
      <PublicSupportTotal170Amt>14127623</PublicSupportTotal170Amt>
      <OtherIncome170Grp>
        <CurrentTaxYearAmt>417623</CurrentTaxYearAmt>
        <TotalAmt>417623</TotalAmt>
      </OtherIncome170Grp>
      <TotalSupportAmt>14750241</TotalSupportAmt>
      <First5Years170Ind>X</First5Years170Ind>
    </IRS990ScheduleA>
    <IRS990ScheduleC documentId="RetDoc1039600001">
      <TotalGrassrootsLobbyingGrp>
        <FilingOrganizationsTotalAmt>0</FilingOrganizationsTotalAmt>
      </TotalGrassrootsLobbyingGrp>
      <TotalDirectLobbyingGrp>
        <FilingOrganizationsTotalAmt>0</FilingOrganizationsTotalAmt>
      </TotalDirectLobbyingGrp>
      <TotalLobbyingExpendGrp>
        <FilingOrganizationsTotalAmt>0</FilingOrganizationsTotalAmt>
      </TotalLobbyingExpendGrp>
      <OtherExemptPurposeExpendGrp>
        <FilingOrganizationsTotalAmt>8979048</FilingOrganizationsTotalAmt>
      </OtherExemptPurposeExpendGrp>
      <TotalExemptPurposeExpendGrp>
        <FilingOrganizationsTotalAmt>8979048</FilingOrganizationsTotalAmt>
      </TotalExemptPurposeExpendGrp>
      <LobbyingNontaxableAmountGrp>
        <FilingOrganizationsTotalAmt>598952</FilingOrganizationsTotalAmt>
      </LobbyingNontaxableAmountGrp>
      <GrassrootsNontaxableGrp>
        <FilingOrganizationsTotalAmt>149738</FilingOrganizationsTotalAmt>
      </GrassrootsNontaxableGrp>
      <TotLbbyngGrassrootMnsNonTxGrp>
        <FilingOrganizationsTotalAmt>0</FilingOrganizationsTotalAmt>
      </TotLbbyngGrassrootMnsNonTxGrp>
      <TotLbbyExpendMnsLbbyngNonTxGrp>
        <FilingOrganizationsTotalAmt>0</FilingOrganizationsTotalAmt>
      </TotLbbyExpendMnsLbbyngNonTxGrp>
      <AvgLobbyingNontaxableAmountGrp>
        <CurrentYearMinus3Amt>190314</CurrentYearMinus3Amt>
        <CurrentYearMinus2Amt>243374</CurrentYearMinus2Amt>
        <CurrentYearMinus1Amt>265315</CurrentYearMinus1Amt>
        <CurrentYearAmt>598952</CurrentYearAmt>
        <TotalAmt>1297955</TotalAmt>
      </AvgLobbyingNontaxableAmountGrp>
      <LobbyingCeilingAmt>1946933</LobbyingCeilingAmt>
      <AvgTotalLobbyingExpendGrp>
        <CurrentYearMinus3Amt>0</CurrentYearMinus3Amt>
        <CurrentYearMinus2Amt>0</CurrentYearMinus2Amt>
        <CurrentYearMinus1Amt>0</CurrentYearMinus1Amt>
        <CurrentYearAmt>0</CurrentYearAmt>
      </AvgTotalLobbyingExpendGrp>
      <AvgGrassrootsNontaxableGrp>
        <CurrentYearMinus3Amt>47579</CurrentYearMinus3Amt>
        <CurrentYearMinus2Amt>60844</CurrentYearMinus2Amt>
        <CurrentYearMinus1Amt>66329</CurrentYearMinus1Amt>
        <CurrentYearAmt>149738</CurrentYearAmt>
        <TotalAmt>324490</TotalAmt>
      </AvgGrassrootsNontaxableGrp>
      <GrassrootsCeilingAmt>486735</GrassrootsCeilingAmt>
      <AvgGrassrootsLobbyingExpendGrp>
        <CurrentYearMinus3Amt>0</CurrentYearMinus3Amt>
        <CurrentYearMinus2Amt>0</CurrentYearMinus2Amt>
        <CurrentYearMinus1Amt>0</CurrentYearMinus1Amt>
        <CurrentYearAmt>0</CurrentYearAmt>
      </AvgGrassrootsLobbyingExpendGrp>
    </IRS990ScheduleC>
    <IRS990ScheduleD documentId="RetDoc1040000001">
      <EquipmentGrp>
        <OtherCostOrOtherBasisAmt>16350</OtherCostOrOtherBasisAmt>
        <DepreciationAmt>5723</DepreciationAmt>
        <BookValueAmt>10627</BookValueAmt>
      </EquipmentGrp>
      <OtherLandBuildingsGrp>
        <OtherCostOrOtherBasisAmt>355</OtherCostOrOtherBasisAmt>
        <BookValueAmt>355</BookValueAmt>
      </OtherLandBuildingsGrp>
      <TotalBookValueLandBuildingsAmt>10982</TotalBookValueLandBuildingsAmt>
    </IRS990ScheduleD>
    <IRS990ScheduleN documentId="RetDoc1043200001">
      <DispositionOfAssetsDetail>
        <AssetsDistriOrExpnssPaidDesc>IN RESPONSE TO SUMMARY JUDGMENT RULINGS BY THE FEDERAL DISTRICT COURT (CONTINUED IN PART III)</AssetsDistriOrExpnssPaidDesc>
        <DistributionDt>2021-12-22</DistributionDt>
        <FairMarketValueOfAssetAmt>649323</FairMarketValueOfAssetAmt>
        <MethodOfFMVDeterminationTxt>FMV</MethodOfFMVDeterminationTxt>
        <EIN>330826303</EIN>
        <BusinessName>
          <BusinessNameLine1Txt>LIQUID TECHNOLOGY INC</BusinessNameLine1Txt>
        </BusinessName>
        <USAddress>
          <AddressLine1Txt>140 58TH ST STE 8C BOX 33</AddressLine1Txt>
          <CityNm>BROOKLYN</CityNm>
          <StateAbbreviationCd>NY</StateAbbreviationCd>
          <ZIPCd>11220</ZIPCd>
        </USAddress>
        <IRCSectionTxt>N/A</IRCSectionTxt>
      </DispositionOfAssetsDetail>
      <DispositionOfAssetsDetail>
        <AssetsDistriOrExpnssPaidDesc>IN RESPONSE TO SUMMARY JUDGMENT RULINGS BY THE FEDERAL DISTRICT COURT (CONTINUED IN PART III)</AssetsDistriOrExpnssPaidDesc>
        <DistributionDt>2021-10-18</DistributionDt>
        <FairMarketValueOfAssetAmt>700000</FairMarketValueOfAssetAmt>
        <MethodOfFMVDeterminationTxt>CASH</MethodOfFMVDeterminationTxt>
        <EIN>520851221</EIN>
        <BusinessName>
          <BusinessNameLine1Txt>WILLIAMS &amp; CONNOLLY LLP</BusinessNameLine1Txt>
        </BusinessName>
        <USAddress>
          <AddressLine1Txt>725 TWELFTH STREET NW</AddressLine1Txt>
          <CityNm>WASHINGTON</CityNm>
          <StateAbbreviationCd>DC</StateAbbreviationCd>
          <ZIPCd>20005</ZIPCd>
        </USAddress>
        <IRCSectionTxt>N/A</IRCSectionTxt>
      </DispositionOfAssetsDetail>
      <DirectorOfSuccessor2Ind>0</DirectorOfSuccessor2Ind>
      <EmployeeOfSuccessor2Ind>0</EmployeeOfSuccessor2Ind>
      <OwnerOfSuccessor2Ind>0</OwnerOfSuccessor2Ind>
      <ReceiveCompensation2Ind>0</ReceiveCompensation2Ind>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>SCHEDULE N, PART II, LINE 1(A):</FormAndLineReferenceDesc>
        <ExplanationTxt>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>
      </SupplementalInformationDetail>
    </IRS990ScheduleN>
    <IRS990ScheduleO documentId="RetDoc1044400001">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART III, LINE 3</FormAndLineReferenceDesc>
        <ExplanationTxt>SEE SCHEDULE N.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION B, LINE 11B</FormAndLineReferenceDesc>
        <ExplanationTxt>THE FORM 990 WAS PREPARED BY THE OUTSIDE ACCOUNTANTS AND REVIEWED BY THE BOARD OF DIRECTORS PRIOR TO FILING WITH THE IRS.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION B, LINE 12C</FormAndLineReferenceDesc>
        <ExplanationTxt>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.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION C, LINE 19</FormAndLineReferenceDesc>
        <ExplanationTxt>THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE UPON REQUEST.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART IX, LINE 11G</FormAndLineReferenceDesc>
        <ExplanationTxt>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.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
    <IRS990ScheduleR documentId="RetDoc1043400001">
      <IdRelatedTaxExemptOrgGrp>
        <DisregardedEntityName>
          <BusinessNameLine1Txt>SPORTS FANS COALITION INC</BusinessNameLine1Txt>
        </DisregardedEntityName>
        <USAddress>
          <AddressLine1Txt>208 I STREET NE</AddressLine1Txt>
          <CityNm>WASHINGTON</CityNm>
          <StateAbbreviationCd>DC</StateAbbreviationCd>
          <ZIPCd>20002</ZIPCd>
        </USAddress>
        <EIN>270757185</EIN>
        <PrimaryActivitiesTxt>PROTECTING THE RIGHTS AND INTERESTS OF SPORTS FANS NATIONWIDE</PrimaryActivitiesTxt>
        <LegalDomicileStateCd>DC</LegalDomicileStateCd>
        <ExemptCodeSectionTxt>501(C)(4)</ExemptCodeSectionTxt>
        <PublicCharityStatusTxt>N/A</PublicCharityStatusTxt>
        <DirectControllingNACd>N/A</DirectControllingNACd>
        <ControlledOrganizationInd>0</ControlledOrganizationInd>
      </IdRelatedTaxExemptOrgGrp>
      <ReceiptOfIntAnntsRntsRyltsInd>0</ReceiptOfIntAnntsRntsRyltsInd>
      <GiftGrntOrCapContriToOthOrgInd>0</GiftGrntOrCapContriToOthOrgInd>
      <GiftGrntCapContriFromOthOrgInd>0</GiftGrntCapContriFromOthOrgInd>
      <LoansOrGuaranteesToOtherOrgInd>0</LoansOrGuaranteesToOtherOrgInd>
      <LoansOrGuaranteesFromOthOrgInd>0</LoansOrGuaranteesFromOthOrgInd>
      <DivRelatedOrganizationInd>0</DivRelatedOrganizationInd>
      <AssetSaleToOtherOrgInd>0</AssetSaleToOtherOrgInd>
      <AssetPurchaseFromOtherOrgInd>0</AssetPurchaseFromOtherOrgInd>
      <AssetExchangeInd>0</AssetExchangeInd>
      <RentalOfFacilitiesToOthOrgInd>0</RentalOfFacilitiesToOthOrgInd>
      <RentalOfFcltsFromOthOrgInd>0</RentalOfFcltsFromOthOrgInd>
      <PerformOfServicesForOthOrgInd>0</PerformOfServicesForOthOrgInd>
      <PerformOfServicesByOtherOrgInd>0</PerformOfServicesByOtherOrgInd>
      <SharingOfFacilitiesInd>0</SharingOfFacilitiesInd>
      <PaidEmployeesSharingInd>0</PaidEmployeesSharingInd>
      <ReimbursementPaidToOtherOrgInd>0</ReimbursementPaidToOtherOrgInd>
      <ReimbursementPaidByOtherOrgInd>0</ReimbursementPaidByOtherOrgInd>
      <TransferToOtherOrgInd>0</TransferToOtherOrgInd>
      <TransferFromOtherOrgInd>0</TransferFromOtherOrgInd>
    </IRS990ScheduleR>
  </ReturnData>
</Return>
