2022-11-09T13:38:18-05:00 2021-12-31 834556713 MCMILLEN & COMPANY PLLC 2812 W COLORADO AVE SUITE 200 COLORADO SPRINGS CO 80904 990 2021-01-01 840811908 COLORADO SPRINGS SPORTS CORPORATION COLO 7196347333 1631 MESA AVE SUITE E COLORADO SPRINGS CO 80906 MEGAN LEATHAM CEO - FROM 09/22 7196347333 2022-11-08 true MEGAN LEATHAM 999009999 LANE SW MCMILLEN P01426981 7199220064 2022-11-08 2021 2022-09-23 18:48:47Z MEGAN LEATHAM 1631 MESA AVE SUITE E COLORADO SPRINGS CO 80906 2121406 false X WWW.THESPORTSCORP.ORG X 1978 CO THE CORPORATION WAS FORMED TO HELP STAGE THE FIRST NATIONAL SPORTS FESTIVAL. CSSC SET OUT TO ESTABLISH A STRONG REGIONAL SPORTS PRESENCE THROUGH ECONOMIC DEVELOPMENT, EVENT PROMOTION, AND COMPLETE DEDICATION TO OUR YOUTH SPORT AND COMMUNITY DEVELOPMENT ACTIVITIES. 17 16 20 400 0 1015177 1449327 183057 311331 213655 313756 42656 10206 1454545 2084620 54658 122916 0 575112 655209 0 172346 525905 940213 1155675 1718338 298870 366282 3052066 3652409 80121 115800 2971945 3536609 X THE CORPORATION WAS FORMED TO HELP STAGE THE FIRST NATIONAL SPORTS FESTIVAL. CSSC SET OUT TO ESTABLISH A STRONG REGIONAL SPORTS PRESENCE THROUGH ECONOMIC DEVELOPMENT, EVENT PROMOTION, AND COMPLETE DEDICATION TO OUR YOUTH SPORT AND COMMUNITY DEVELOPMENT ACTIVITIES. false false 309527 3027 120249 ROCKY MOUNTAIN STATE GAMES - RMSG IS A MULTI-SPORT FESTIVAL FOR COLORADO CITIZENS, AS WELL AS OTHER STATES WITHOUT STATE GAMES PROGRAMS, OF ALL AGES AND ATHLETIC ABILITIES INCLUDING PHYSICALLY DISABLED, VISUALLY IMPAIRED AND PARAOLYMPIC ATHLETES. THE ROCKY MOUNTAIN STATE GAMES PROGRAM BENEFITED FROM 169,256 WORTH OF VALUE IN KIND CONTRIBUTIONS. THE MAJORITY OF THIS 169,256 HAS BEEN EXCLUDED FROM SUPPORT LISTED IN PART I, LINE 1 AND PART VIII, LINE 1G, SINCE IT PERTAINED TO SERVICES AND FACILITIES, AS DEFINED BY THE INTERNAL REVENUE SERVICE. 984695 130100 191082 INTERNATIONAL AND NATIONAL SUPPORT - WE SUPPORT THE USOPC HEADQUARTERS, THE PIKES PEAK INTERNATIONAL HILL CLIMB, THE U.S. OLYMPIC AND PARALYMPIC MUSEUM, AND OTHER EVENTS WHICH BENEFIT THE INTERNATIONAL, NATIONAL, AND LOCAL COMMUNITY AS A WHOLE. THE SPORTS COMPETITIONS AND COMMUNITY SUPPORT PROGRAM BENEFITED FROM 371,291 WORTH OF VALUE IN KIND CONTRIBUTIONS. THE MAJORITY OF THIS 371,291 HAS BEEN EXCLUDED FROM SUPPORT LISTED IN PART I, LINE 1 AND PART VIII, LINE 1G, SINCE IT PERTAINED TO SERVICES AND FACILITIES, AS DEFINED BY THE INTERNAL REVENUE SERVICE. 4384 8090 OTHER PROGRAM RELATED ACTIVITIES ADVANCING THE STATUS OF AMATEUR SPORTS IN THE COLORADO SPRINGS COMMUNITY, INCLUDING MEMBERSHIP. THESE PROGRAMS BENEFITED FROM 8,239 WORTH OF VALUE IN KIND CONTRIBUTIONS. THE MAJORITY OF THIS 8,239 HAS BEEN EXCLUDED FROM SUPPORT LISTED IN PART I, LINE 1 AND PART VIII, LINE 1G, SINCE IT PERTAINED TO SERVICES AND FACILITIES, AS DEFINED BY THE INTERNAL REVENUE SERVICE. 1298606 true true false false false false false false false false true true false false false true true false false false false false false false true false false true false true false false false false false false false true true false false false false false false false false true 15 0 true 20 true false false false false false true true false false false false false false X 17 16 true false false false false false false true true false false true true true true true true true true false X X THE ORGANIZATION 7196347333 1631 MESA AVE SUITE E COLORADO SPRINGS CO 80906 DAVE PALENCHAR CHAIR 5.00 X X 0 0 0 WALT GLOVER TREASURER 2.00 X X 0 0 0 CHUCK DELICH SECRETARY 2.00 X X 0 0 0 LAURA MELLINI IMMEDIATE PA 2.00 X X 0 0 0 RICK ADAMS MEMBER 2.00 X 0 0 0 JOSH FENTON MEMBER 2.00 X 0 0 0 JEFF GREENE MEMBER 2.00 X 0 0 0 LESLIE IRVINE MEMBER 2.00 X 0 0 0 JERRY MAYES MEMBER 2.00 X 0 0 0 LOU MELLINI MEMBER 2.00 X 0 0 0 NATHAN PINE MEMBER X 0 0 0 DOUG PRICE MEMBER 2.00 X 0 0 0 DOUG QUIMBY MEMBER 2.00 X 0 0 0 CHRIS REEN MEMBER 2.00 X 0 0 0 STEVE SMITH MEMBER 2.00 X 0 0 0 MARTIN WOOD MEMBER 2.00 X 0 0 0 THOMAS J OSBORNE CEO THRU MAR 40.00 X X 140253 0 27933 DOUGLAS G MARTIN ACTING CEO - 40.00 X 159172 0 12829 MEGAN LEATHAM CEO - FROM 0 40.00 X X 50681 0 1078 350106 41840 2 false true false 9979 18168 84526 1336654 29866 1449327 COMPETITIONS AND EVENTS 711300 191082 191082 ROCKY MTN. STATE GAMES 711300 120249 120249 311331 32496 32496 1494 1494 1494 1494 281260 281260 281260 281260 25960 18168 36786 -10826 -10826 OTHER INCOME 900099 19538 19538 19538 2084620 330869 304424 X 119889 119889 3027 3027 391946 210568 102148 79230 209975 161639 48247 89 12068 11210 1256 -398 41220 34137 2125 4958 5650 5650 116821 22688 15337 78796 14684 12152 305 2227 20664 12969 7591 104 165260 162031 3229 38582 37152 1379 51 3744 1902 46 1796 30249 30249 17947 15292 2655 FUNDRAISER EXPENSE ALLOCA -36786 -36786 EQUIPMENT 79037 71130 7907 SPEAKER AND ENTERTAINER F 77676 77676 CATERING 75115 71067 313 3735 331570 310863 18949 1758 1718338 1298606 247386 172346 360575 82448 233654 644080 103175 94683 16814 11939 172239 126849 75639 45390 2262209 2773869 3052066 3652409 6711 112875 73410 2925 80121 115800 X 2383303 2871173 588642 665436 2971945 3536609 3052066 3652409 X 366282 198382 X false true X true X 1580024 1195761 1027917 1015177 1449327 6268206 1580024 1195761 1027917 1015177 1449327 6268206 1644962 4623244 125077 13852 18124 29090 33990 220133 1486 24842 23430 20515 25960 96233 6584572 1869808 0.70210 0.73820 X PART II, LINE 10 70,273 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 172239 126849 45390 45390 USOE FOUNDATION 2773869 F 2773869 X 2918824 198382 599036 797418 2121406 -36786 -36786 2084620 2354160 599036 36786 635822 1718338 1718338 SCHEDULE D, PAGE 3, PART X THE CORPORATION QUALIFIES AS A TAX-EXEMPT ORGANIZATION UNDER SECTION 501 (C)(3) OF THE INTERNAL REVENUE CODE AND, THEREFORE, IS NOT SUBJECT TO FEDERAL INCOME TAX ON ACTIVITIES RELATED TO ITS EXEMPT PURPOSE. ACCORDINGLY, NO INCOME TAX PROVISION HAS BEEN RECORDED. THE CORPORATION'S FORM 990, RETURN OF ORGANIZATION EXEMPT FROM INCOME TAX, IS SUBJECT TO EXAMINATION BY VARIOUS TAXING AUTHORITIES, GENERALLY FOR THREE YEARS AFTER THE DATE IT WAS FILED. MANAGEMENT OF THE CORPORATION BELIEVES THAT IT DOES NOT HAVE ANY UNCERTAIN TAX POSITIONS THAT ARE MATERIAL TO THE FINANCIAL STATEMENTS. SCHEDULE D, PAGE 4, PART XI, LINE 4B EVENTS EXPENSE REPORTED NET -36,786 SCHEDULE D, PAGE 4, PART XII, LINE 2D EVENTS EXPENSE REPORTED NET 36,786 GOLF TOURNAMENT 44128 18168 25960 20278 7350 2629 6529 44128 18168 25960 20278 7350 2629 6529 36786 -10826 true COLORADO HS ACTIVITIES ASSOCIATION 14855 E 2ND AVE AURORA CO 80011 840427063 501C3 60000 SPORTS PROG. SUPPORT USA WRESTLING 6155 LEHMAN DR COLORADO SPRINGS CO 80918 362667348 501C3 10000 SPORTS PROG. SUPPORT CHD LLC DBA ADRENALINE LACROSEE 24 21ST ST SAN DIEGO CA 92102 844358669 8844 1156 FMV SPORTS PROG. SUPPORT TRIPLE CROWN SPORTS 3930 AUTOMATION WAY FT COLLINS CO 80525 841127347 20000 SPORTS PROG. SUPPORT ACES 327 WHISTLER CREEK CT MONUMENT CO 80132 261188913 501C6 6000 SPORTS PROG. SUPPORT PRIDE SOCCER CLUB INC 5955 LEHMAN DR ST 100 COLORADO SPRINGS CO 80918 841271042 10000 FMV SPORTS PROG. SUPPORT 3 3 X X X X true false false false false false false false false THOMAS J OSBORNE CEO THRU MARCH 140253 2401 25532 168186 DOUGLAS G MARTIN ACTING CEO - 09/22 113187 45985 3619 9210 172001 SCHEDULE J, PAGE 1, PART I, LINE 4 DOUGLAS G. MARTIN 40,213 0 0 PIKES PEAK INTERNATIONAL HILL CLIMB SEE SUPP INFO 524476 SEE SUPP INFO false SCHEDULE L, PART V THE CEO/PRESIDENT OF CSSC IS VOLUNTEER CHAIRPERSON OF THE BOARD OF PPIHC. TRANSACTIONS BETWEEN THE ENTITIES INCLUDE MANAGEMENT FEES AND EXPENSES REIMBURSEMENTS, SHARED OFFICE SPACE, AND HUMAN RESOURCES. THE CEO/PRESIDENT OF CSSC RECEIVES NO COMPENSATION FROM PPIHC. X 5 20037 FMV X AWARDS 2 1775 FMV X MAILING 5 8054 FMV false false false SCHEDULE M, PAGE 2, PART II NUMBER OF CONTRIBUTIONS LISTED REPRESENTS THE NUMBER OF CONTRIBUTORS. FORM 990 - ORGANIZATION'S MISSION THE CORPORATION WAS FORMED TO HELP STAGE THE FIRST NATIONAL SPORTS FESTIVAL. CSSC SET OUT TO ESTABLISH A STRONG REGIONAL SPORTS PRESENCE THROUGH ECONOMIC DEVELOPMENT, EVENT PROMOTION, AND COMPLETE DEDICATION TO OUR YOUTH SPORT AND COMMUNITY DEVELOPMENT ACTIVITIES. FORM 990, PAGE 6, PART VI, LINE 2 LOU MELLINI LAURA MELLINI BOARD MEMBER BOARD MEMBER MARRIED FORM 990, PAGE 6, PART VI, LINE 11B THE AUDITOR PRESENTS THE 990 TO THE FINANCE COMMITTEE ELECTRONICALLY. ONCE THEY HAVE APPROVED IT, THE 990 IS EMAILED TO THE ENTIRE BOARD. THE BOARD HAS A WEEK TO REVIEW AND APPROVE THE 990 BEFORE IT IS MAILED TO THE IRS. FORM 990, PAGE 6, PART VI, LINE 12C THE POLICY IS REVIEWED REGULARLY AND SIGNED BY EACH BOARD ON AN ANNUAL BASIS. IF A CONFLICT ARISES, THE BOARD MEMBER IS REQUIRED TO RECUSE HIM/HERSELF FROM VOTING. FORM 990, PAGE 6, PART VI, LINE 15A THE FINANCE COMMITTEE IS COMPRISED OF MEMBERS OF SPORT ORGANIZATIONS WHO ARE FAMILIAR WITH CEO COMPENSATION AT THEIR ORGANIZATIONS. THEY DRAFT A 5- YEAR CONTRACT FOR CEO COMPENSATION BASED ON THEIR FINDINGS. THE COMMITTEE ALSO REVIEWS CEO COMPENSATION FROM SIMILAR SPORTS COMMISSIONS NATIONWIDE. FORM 990, PAGE 6, PART VI, LINE 15B FOR OTHER KEY EMPLOYEES, THE CEO REVIEWS ACTIVITIES, COST-OF-LIVING INCREASES AND THE ECONOMIC ENVIRONMENT AND DETERMINES SALARIES. THE FINANCE COMMITTEE APPROVES THE BUDGET WITH THE SALARIES DETERMINED BY THE CEO INCLUDED. FORM 990, PAGE 6, PART VI, LINE 19 GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND THE FORM 990 ARE AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART IX, LINE 24E AUDIO & VISUAL 64,577 0 0 SECURITY 49,632 0 0 MEDALS 28,817 0 0 BID FEE 28,500 0 0 VIP HOSPITALITY 27,925 0 0 COST OF GOODS SOLD 24,202 0 0 REFEREES 23,746 0 0 SPONSOR & VOLUNTEER RECOG 20,236 0 0 REVENUE SHARING 13,248 0 0 MEDICAL 8,819 0 0 GIFTS 3,796 4,788 0 BANK FEES 6,275 0 1,758 TECHNOLOGY UPDATES 0 7,130 0 DONATIONS 0 4,694 0 SANCTION FEES 2,790 0 0 COMMISSIONER'S EXPENSE 2,371 0 0 LICENSES 0 2,338 0 DECORATIONS 1,581 0 0 TECHNOLOGY 1,351 0 0 OUTFITTING 1,169 0 0 MISCELLANEOUS 1,002 -1 0 LICENSES & FEES 676 0 0 BAD DEBT EXPENSE 150 0 0 TOTAL 310,863 18,949 1,758 FORM 990, PART XI, LINE 9 EVENTS EXPENSE REPORTED NET 36,786 EVENTS EXPENSE REPORTED NET -36,786