2014-11-17T19:36:34-06:00 2013-12-31 KPMG LLP 401 Commerce Street Suite 1000 Nashville TN 37219 990 2013-01-01 630722116 Alabama Sports Foundation Inc % JOHN BOCHNAK ALAB 2059674745 100 Grandview Place Suite 110 Birmingham AL 35243 DR LARRY LEMAK CHAIRMAIN OF THE BOARD 2014-11-17 2013 2015-11-30 17:44:51Z DR LARRY LEMAK 100 GRANDVIEW PLACE SUITE 110 Birmingham AL 35243 4123877 false X N/A X 1996 AL PROMOTION OF INTERNATIONAL AND INTERCOLLEGIATE AMATEUR SPORTS COMPETITION IN ALABAMA. IN 2013, THIS INCLUDED: HOSTING THE MAGIC CITY CLASSIC, AHSAA SUPER 6 FOOTBALL CHAMPIONSHIP, AND OTHER EVENTS. 21 21 0 125 0 712345 1124118 3445622 2924164 60567 56852 24384 18743 4242918 4123877 2099375 2017680 0 0 0 0 0 0 0 2369650 2175189 4469025 4192869 -226107 -68992 3231782 2604868 1671739 991559 1560043 1613309 X PROMOTION OF INTERNATIONAL AND INTERCOLLEGIATE AMATEUR SPORTS COMPETITION IN ALABAMA. true true 1226379 758078 1163006 MAGIC CITY CLASSIC: THE MAGIC CITY CLASSIC IS AN ANNUAL AMERICAN FOOTBALL GAME, PLAYED AT LEGION FIELD IN BIRMINGHAM, ALABAMA, FEATURING ALABAMA A&M UNIVERSITY AND ALABAMA STATE UNIVERSITY, TWO OF ALABAMA'S MOST PROMINENT AND LARGEST HISTORICALLY BLACK UNIVERSITIES. ANNUAL ATTENDANCE FOR THIS HISTORIC RIVALRY AVERAGES MORE THAN SIXTY THOUSAND SPECTATORS INSIDE THE STADIUM AND ANOTHER THIRTY-FIVE THOUSAND OUTSIDE WHO ARE ON-SITE FOR THE TAILGATING FESTIVITIES. THE FIRST GAME BETWEEN THE TWO SCHOOLS WAS PLAYED IN 1924. IT HAS BEEN AN UNINTERRUPTED, ANNUAL TRADITION SINCE 1945 AND PLAYED AT LEGION FIELD IN BIRMINGHAM SINCE 1946. THERE ARE MANY FESTIVITIES HELD IN CONJUNCTION WITH THE GAME THAT INCLUDE A PARADE, PEP RALLYS, KICK-OFF LUNCHEONS, TAILGATING AND THE "BATTLE OF THE BANDS" BETWEEN THE RESPECTIVE SCHOOLS' MARCHING BANDS. THE PROCEEDS FROM THE EVENT ARE A MAJOR FUNDING MECHANISM FOR BOTH UNIVERSITY'S ATHLETIC BUDGETS ON AN ANNUAL BASIS. 1082061 621212 907693 ALABAMA HIGH SCHOOL ATHLETIC ASSOCIATION: IN 2008, ASF SIGNED A PARTNERSHIP AGREEMENT WITH THE ALABAMA HIGH SCHOOL ATHLETIC ASSOCIATION (AHSAA) WHICH INCLUDES MANAGING AND PROMOTING THE AHSAA SUPER SIX FOOTBALL CHAMPIONSHIPS AND THE BASKETBALL STATE FINALS TOURNAMENT AS WELL AS HELPING COORDINATE OTHER AHSAA CHAMPIONSHIP EVENTS. 754353 525000 828662 SEC BASEBALL TOURNAMENT: IN 1998, ASF PARTNERED WITH THE SOUTHEASTERN CONFERENCE TO HOST THE SEC BASEBALL TOURNAMENT AT REGIONS PARK IN HOOVER, ALABAMA. THE TOP TEN TEAMS IN THE SEC REGULAR SEASON QUALIFY FOR THE SEC BASEBALL TOURNAMENT EACH YEAR AND COMPETE FOR THE TOURNAMENT TITLE. ASF SELLS TICKETS, PROGRAMS, MERCHANDISE AND CONCESSIONS AT THE EVENT. ASF ALSO PROMOTES THE EVENT BY ADVERTISING THROUGH VARIOUS MEDIA OUTLETS SUCH AS TELEVISION, RADIO, AND NEWSPAPER. 48937 0 42000 SEC WOMEN'S GOLF TOURNAMENT 84890 46390 1546 OTHER 133827 46390 43546 3196620 true true false true false false false false false true false false false true false false false false false false false false false false false false true false false false false false false false false false false false false false false false false false false false true 25 0 true 0 false false false false false false false false false false X 21 21 false true false false false false false true true false false true true true true false true false false false AL X JOHN BOCHNAK 2059674745 100 GRANDVIEW PLACE SUITE 110 Birmingham AL 35243 X X Jerry Sklar MEMBER 1.0 X Miles Creel MEMBER 1.0 X James C White MEMBER 1.0 X Clyde Echols MEMBER 1.0 X James Smither MEMBER 1.0 X Dr Jack Schaeffer MEMBER 1.0 X Joe Buffington MEMBER 1.0 X Dr Lawrence Lemak CHAIRMAN/PRESIDENT 1.0 X Rich Symth MEMBER 1.0 X Larry Thornton MEMBER 1.0 X Randy Jones MEMBER 1.0 X Leria Lowe-Jordan MEMBER 1.0 X RICHARD FINLEY MEMBER 1.0 X HB BRANTLEY MEMBER 1.0 X BUD FLORA EMERITUS MEMBER 1.0 X NICK SELLERS MEMBER 1.0 X DAVID CARRINGTON MEMBER 1.0 X CRAIG FORD MEMBER 1.0 X GRANT LYNCH MEMBER 1.0 X MAYOR WILLIAM BELL MEMBER 1.0 X BRIAN HILSON MEMBER 1.0 X 0 false false false BRUNO EVENT TEAM LLC 100 GRANDVIEW PLACE SUITE 110 BIRMINGHAM AL 35243 SEE SCHEDULE O. 990246 1 1123760 358 1124118 ADMISSIONS 711210 1964820 1964820 SPONSORSHIPS AND PROGRAMS 711210 747614 747614 AHSAA MANAGEMENT INCOME 711300 98560 98560 MERCHANDISE/CONCESSION REVENUE 453220 71170 71170 SEC WOMEN'S GOLF MANAGEMENT INCOME 711300 42000 42000 2924164 56852 56852 0 0 0 0 0 0 0 0 0 OTHER INCOME 900099 18743 18743 18743 4123877 2942907 56852 X 2017680 2017680 0 0 0 0 0 0 0 0 0 906024 906024 32872 32872 0 38500 38500 0 0 21686 21686 213392 208326 5066 31449 17200 14249 0 0 0 174013 166370 7643 0 0 0 0 4830 4830 30640 30489 151 FACILITY/STADIUM RENTAL 186506 186506 HOSPITALITY EXPENSE 143212 140652 2560 TELEVISION/RADIO BROADCAST 108830 108830 MISCELLANEOUS EXPENSES 71315 69258 2057 211920 191123 20797 4192869 3196620 996249 0 0 0 711112 592307 0 0 1044365 589738 0 0 0 0 0 0 0 0 32859 17176 100072 71006 11573 29066 1431873 1376581 0 0 0 0 0 0 0 0 3231782 2604868 1458894 887007 0 0 206000 82477 0 0 0 0 0 0 0 0 0 0 6845 22075 1671739 991559 X 1510043 1516494 50000 96815 0 0 1560043 1613309 3231782 2604868 X -68992 109758 12500 X X false false false X false false false 1158311 1258375 948800 712345 1124118 5201949 3295245 3023828 3522699 3445622 2924164 16211558 0 0 0 4453556 4282203 4471499 4157967 4048282 21413507 0 954637 1044644 764644 493150 948404 4205479 954637 1044644 764644 493150 948404 4205479 17208028 166238 91826 53000 60567 56852 428483 0 166238 91826 53000 60567 56852 428483 0 14269 9875 38672 24384 18743 105943 4634063 4383904 4563171 4242918 4123877 21947933 0.78404 0.78843 0.01952 0.02769 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED false false false false false false false false true 38500 38500 false FORM 990, SCHEDULE C, PART II-B, LINE 1I ALABAMA SPORTS FOUNDATION, INC. UTILIZED A THIRD-PARTY LOBBYIST TO ASSIST IN PROCURING GOVERNMENTAL FUNDING FOR VARIOUS PROGRAM SERVICE EVENTS. THESE PROGRAM SERVICE EVENTS PROVIDE EXTENSIVE ECONOMIC IMPACT TO THE LOCAL AND STATE ECONOMIES. THIS EXPENSE IS PROPERLY REPORTED ON FORM 990, PART IX, LINE 11D. 24152 24152 0 75920 46854 29066 29066 0 OTHER ACCRUED EXPENSES 22075 22075 X true ALABAMA A&M UNIVERSITY 4900 MERIDIAN STREET NORMAL AL 35762 636001097 ACHE 395789 GENERAL SUPPORT ALABAMA HIGH SCHOOL ATHLETIC ASSOCIATION 7325 HALCYON SUMMIT DR MONTGOMERY AL 36117 630338089 501(C)(3) 448237 GENERAL SUPPORT ALABAMA STATE UNIVERSITY 915 SOUTH JACKSON ST MONTGOMERY AL 36104 636001101 ACHE 395789 GENERAL SUPPORT HOOVER HIGH SCHOOL 1000 BUCCANEER DR HOOVER AL 35244 630971873 HOOVER CITY SCH 19278 GENERAL SUPPORT SOUTHEASTERN CONFERENCE 2201 RICHARD ARRINGTON BLVD BIRMINGHAM AL 35203 630377461 501(C)(3) 525000 GENERAL SUPPORT LEEDS HIGH SCHOOL 1500 GREEN WAVE DRIVE LEEDS AL 35094 300158179 LEEDS CITY SCH 13803 GENERAL SUPPORT SPANISH FORT HIGH SCHOOL 1 PLAZA DE TOROS SPANISH FORT AL 36527 161717416 BALDWIN CO.SCH. 17598 GENERAL SUPPORT MADISON ACADEMY 325 SLAUGHTER ROAD MADISON AL 35758 630356666 501(C)(3) 14237 GENERAL SUPPORT ONEONTA HIGH SCHOOL 27605 STATE HWY 75 ONEONTA AL 35121 000000000 ONEONTA CITY SC 15193 GENERAL SUPPORT TANNER HIGH SCHOOL 12060 SOMMERS ROAD TANNER AL 35671 636000969 LIMESTONE COUNT 12852 GENERAL SUPPORT PGA TOUR 100 PGA TOUR BLVD POINTE VEDRA BEACH FL 32082 520999206 501(C)(6) 25000 GENERAL SUPPORT Washington County High School PO BOX 1329 Chatom AL 36518 636001150 WASHINGTON COUN 12978 GENERAL SUPPORT AAMU FOUNDATION INC PO BOX 1597 NORMAL AL 35762 237067600 501(C)(3) 33500 GENERAL SUPPORT AUBURN HIGH SCHOOL 405 S DEAN RD AUBURN AL 36830 630453362 AUBURN HIGH SCH 19706 GENERAL SUPPORT CHARLES HENDERSON HIGH SCHOOL PO BOX 1006 TROY AL 36081 636001127 CHARLES HENDERS 16665 GENERAL SUPPORT MAPLESVILLE HIGH SCHOOL 1256 AL HWY 139 MAPLESVILLE AL 36750 631248364 MAPLESVILLE HIG 11320 GENERAL SUPPORT MUSCLE SHOALS HIGH SCHOOL 1900 E AVALON AVE MUSCLE SHOALS AL 35121 636004824 MUSCLE SCHOALS 17017 GENERAL SUPPORT PICKINS COUNTY HIGH SCHOOL PO BOX 1239 REFORM AL 35481 636001036 PICKINS COUNTY 11138 GENERAL SUPPORT 17 1 FORM 990, SCHEDULE I, PART I, LINE 2 ALABAMA SPORTS FOUNDATION, INC. PROVIDES GENERAL SUPPORT TO THE VARIOUS ORGANIZATIONS THAT IT ASSISTS IN HOSTING EVENTS. THE FUNDS ARE OFTEN GUARANTEES OR PROCEEDS FROM THE EVENT. ALABAMA SPORTS FOUNDATION, INC. DOES NOT MONITOR THE FUNDS ONCE THEY ARE PAID AS THE FUNDS ARE PROVIDED TO PROMOTE AMATEUR SPORTS IN ALABAMA. FORM 990, PART III, LINE 2 & 3 ADDITIONAL PROGRAM SERVICES: SEE DISCUSSION IN PART III, LINE 4D SCHEDULE O DISCLOSURE REGARDING ADDITIONAL PROGRAM SERVICES UNDERTAKEN DURING 2013. IN ADDITION, THE NCAA SOCCER CHAMPIONSHIP WAS NOT HELD IN ALABAMA DURING 2013 AND ALABAMA SPORTS FOUNDATION WAS NOT INVOLVED WITH THE MANAGEMENT OF THIS EVENT IN 2013. FORM 990, PART III, LINE 4D OTHER PROGRAM SERVICES: SEC WOMEN'S GOLF TOURNAMENT: THE SEC WOMEN'S GOLF TOURNAMENT WAS HELD AT THE GREYSTONE GOLF & COUNTRY CLUB IN BIRMINGHAM, AL ON APRIL 19, 20, AND 21, 2013. ALL 14 SEC COLLEGES PARTICIPATED. FORM 990, PART VI, SECTION A, LINE 3 DELEGATION OF AUTHORITY TO MANAGEMENT COMPANY: ALABAMA SPORTS FOUNDATION, INC. CONTRACTED WITH THE BRUNO EVENT TEAM, LLC TO PROVIDE MANAGEMENT FUNCTIONS, MANAGE ALL ALABAMA SPORTS FOUNDATION EVENTS, AND OVERSEE ALL ADMINISTRATIVE PROCEDURES. BRUNO EVENT TEAM, LLC PERFORMS/PROVIDES THE FOLLOWING FOR THE ALABAMA SPORTS FOUNDATION, INC.: -ESTABLISHES AND PAYS: -SALARIES -TAXES -BENEFITS -MONITORS AND PAYS ADMINISTRATIVE EXPENSES INCURRED INCLUDING: -OFFICE RENT -FURNITURE -COMPUTERS -INTERNET -PHONE -FAX FORM 990, PART VI, SECTION B, LINE 11 FORM 990 PROVIDED TO GOVERNING BODY: THE FINAL FORM 990 OF ALABAMA SPORTS FOUNDATION, INC. IS PROVIDED TO THE BOARD OF DIRECTORS PRIOR TO FILING. CONFLICT OF INTEREST POLICY: ALABAMA SPORTS FOUNDATION, INC. REQUIRES EACH DIRECTOR, PRINCIPAL OFFICER, AND MEMBER OF A COMMITTEE WITH GOVERNING BOARD DELEGATED POWERS SHALL ANNUALLY SIGN A STATEMENT WHICH AFFIRMS SUCH PERSON: (A) HAS RECEIVED A COPY OF THE CONFLICTS OF INTEREST POLICY, (B) HAS READ AND UNDERSTANDS THE POLICY, (C) HAS AGREED TO COMPLY WITH THE POLICY, AND (D) UNDERSTANDS COMPANY IS CHARITABLE AND IN ORDER TO MAINTAIN ITS FEDERAL TAX EXEMPTION IT MUST ENGAGE PRIMARILY IN ACTIVITIES WHICH ACCOMPLISH ONE OR MORE OF ITS TAX-EXEMPT PURPOSES. IN ADDITION, ALABAMA SPORTS FOUNDATION, INC. PERFORMS A PERIODIC REVIEW WHICH, AT A MINIMUM, INCLUDE THE FOLLOWING SUBJECTS: (A) WHETHER COMPENSATION ARRANGEMENTS AND BENEFITS ARE REASONABLE, BASED ON COMPETENT SURVEY INFORMATION, AND THE RESULT OF ARM'S LENGTH BARGAINING, AND (B) WHETHER PARTNERSHIPS, JOINT VENTURES, AND ARRANGEMENTS WITH MANAGEMENT ORGANIZATIONS CONFORM TO ALABAMA SPORTS FOUNDATION, INC.'S WRITTEN POLICIES, ARE PROPERLY RECORDED, REFLECT REASONABLE INVESTMENT OR PAYMENTS FOR GOODS AND SERVICES, FURTHER CHARITABLE PURPOSES AND DO NOT RESULT IN INUREMENT, IMPREMISSBLE PRIVATE BENEFIT OR IN AN EXCESS BENEFIT TRANSACTION. FORM 990, PART VI, PART B, LINE 15 DIRECTOR/OFFICER COMPENSATION: ALABAMA SPORTS FOUNDATION, INC. CONTRACTED WITH THE BRUNO EVENT TEAM, LLC TO PROVIDE MANAGEMENT FUNCTIONS, MANAGE ALL ALABAMA SPORTS FOUNDATION EVENTS, AND OVERSEE ALL ADMINISTRATIVE PROCEDURES. BRUNO EVENT TEAM, LLC PERFORMS/PROVIDES THE FOLLOWING FOR THE ALABAMA SPORTS FOUNDATION, INC.: -ESTABLISHES AND PAYS: -SALARIES -TAXES -BENEFITS -MONITORS AND PAYS ADMINISTRATIVE EXPENSES INCURRED INCLUDING: -OFFICE RENT -FURNITURE -COMPUTERS -INTERNET -PHONE -FAX FORM 990, PART VI, SECTION C, LINE 19 DOCUMENTS AVAILABLE TO THE PUBLIC: ALABAMA SPORTS FOUNDATION, INC.'S AUDITED FINANCIAL STATEMENTS (UPON COMPLETION) AND FORM 990 ARE AVAILABLE UPON REQUEST. FORM 990, PART XI, LINE 9 OTHER CHANGES IN NET ASSETS OR FUND BALANCES: DURING 2013, ALABAMA SPORTS FOUNDATION RECORDED SEVERAL REVENUE/EXPENSE ITEMS WHICH ARE NOT INCLUDED ON THE 2013 FORM 990: NET ASSETS RELEASED FROM RESTRICTIONS $ (84,315) Miscellaneous Grants - Temporarily restricted $ 96,815 THE ABOVE ADJUSTMENTS RESULT IN A TOTAL RECONCILING AMOUNT OF $12,500. IN ORDER FOR FUND BALANCES PER THE RETURN TO TIE TO THE FUND BALANCE PER THE FINANCIALS STATEMENTS (PENDING FINALIZED AUDIT). FORM 990, PART XII, LINE 2 AUDITED FINANCIAL STATEMENTS: ALABAMA SPORTS FOUNDATION, INC.'S FINANCIAL STATEMENTS ARE AUDITED IN ACCORDANCE WITH U.S. GAAP. HOWEVER, AT THE TIME OF THE EXTENDED DUE DATE OF THE RETURN, THE AUDIT WAS NOT YET COMPLETE BUT IS EXPECTED TO BE COMPLETED SHORTLY AFTER THE FILING OF THE RETURN. THEREFORE, THE RESPONSE TO THIS QUESTION WAS "NO." THE BOARD OF DIRECTORS ASSUMES THE RESPONSIBILITY OF OVERSIGHT OF THE AUDIT AND THE SELECTION OF THE INDEPENDENT ACCOUNTANT. FORM 990, PART IX, LINE 17 TRAVEL EXPENDITURES: ALABAMA SPORTS FOUNDATION, INC. REIMBURSES EVENT PARTICIPATING TEAMS FOR RELATED TRAVEL EXPENSES. LARRY THORNTON, ALABAMA STATE UNIVERSITY BOARD MEMBER: AN ALABAMA SPORTS FOUNDATION BOARD MEMBER, LARRY THORNTON, BECAME A MEMBER OF ALABAMA STATE UNIVERSITY'S BOARD OF TRUSTEES IN 2013. ALABAMA SPORTS FOUNDATION'S INVOLVEMENT WITH ALABAMA STATE UNIVERSITY WITH REGARD TO THE MAGIC CITY CLASSIC FAR PREDATES MR. THORNTON'S APPOINTMENT TO ALABAMA STATE UNIVERSITY'S BOARD OF TRUSTEES. MR. THORNTON'S APPOINTMENT WAS PUBLICLY DISCLOSED, REVIEWED, AND NOT DEEMED A CONFLICT OF INTEREST BY ALABAMA SPORTS FOUNDATION.