﻿<?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="2012v2.1">
  <ReturnHeader binaryAttachmentCount="0">
    <Timestamp>2013-05-22T13:25:36-05:00</Timestamp>
    <TaxPeriodEndDate>2012-12-31</TaxPeriodEndDate>
    <PreparerFirm>
      <EIN>560747981</EIN>
      <PreparerFirmBusinessName>
        <BusinessNameLine1>DIXON HUGHES GOODMAN LLP</BusinessNameLine1>
      </PreparerFirmBusinessName>
      <PreparerFirmUSAddress>
        <AddressLine1>1410 SPRING HILL ROAD STE 500</AddressLine1>
        <City>TYSONS</City>
        <State>VA</State>
        <ZIPCode>22102</ZIPCode>
      </PreparerFirmUSAddress>
    </PreparerFirm>
    <ReturnType>990</ReturnType>
    <TaxPeriodBeginDate>2012-01-01</TaxPeriodBeginDate>
    <Filer>
      <EIN>363238461</EIN>
      <Name>
        <BusinessNameLine1>SPORTS LAWYERS ASSOCIATION</BusinessNameLine1>
      </Name>
      <NameControl>SPOR</NameControl>
      <Phone>7034374377</Phone>
      <USAddress>
        <AddressLine1>12100 SUNSET HILLS ROAD NO 130</AddressLine1>
        <City>RESTON</City>
        <State>VA</State>
        <ZIPCode>20190</ZIPCode>
      </USAddress>
    </Filer>
    <Officer>
      <Name>ASH NARAYAN</Name>
      <Title>TREASURER</Title>
      <Phone>7034374377</Phone>
      <DateSigned>2013-05-09</DateSigned>
      <AuthorizeThirdParty>1</AuthorizeThirdParty>
    </Officer>
    <Preparer>
      <Name>KEVIN UBELHART</Name>
      <PTIN>P00431964</PTIN>
      <Phone>7039700400</Phone>
    </Preparer>
    <TaxYear>2012</TaxYear>
    <BuildTS>2016-02-24 21:20:13Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCount="4">
    <IRS990 documentId="RetDoc1038000001" referenceDocumentId="RetDoc1044400001">
      <NameOfPrincipalOfficerPerson>RICHARD A GUGGOLZ</NameOfPrincipalOfficerPerson>
      <AddressPrincipalOfficerUS>
        <AddressLine1>12100 SUNSET HILLS ROAD NO 130</AddressLine1>
        <City>RESTON</City>
        <State>VA</State>
        <ZIPCode>20190</ZIPCode>
      </AddressPrincipalOfficerUS>
      <GrossReceipts>526435</GrossReceipts>
      <GroupReturnForAffiliates>0</GroupReturnForAffiliates>
      <Organization501c typeOf501cOrganization="6">X</Organization501c>
      <WebSite>WWW.SPORTSLAW.ORG</WebSite>
      <TypeOfOrganizationCorporation>X</TypeOfOrganizationCorporation>
      <YearFormation>1984</YearFormation>
      <StateLegalDomicile>IL</StateLegalDomicile>
      <ActivityOrMissionDescription>PROMOTE THE ETHICAL AND INFORMED PRACTICE OF SPORTS LAW</ActivityOrMissionDescription>
      <NbrVotingMembersGoverningBody>38</NbrVotingMembersGoverningBody>
      <NbrIndependentVotingMembers>38</NbrIndependentVotingMembers>
      <TotalNbrEmployees>0</TotalNbrEmployees>
      <TotalNbrVolunteers>50</TotalNbrVolunteers>
      <TotalGrossUBI>0</TotalGrossUBI>
      <NetUnrelatedBusinessTxblIncome>0</NetUnrelatedBusinessTxblIncome>
      <ContributionsGrantsPriorYear>0</ContributionsGrantsPriorYear>
      <ContributionsGrantsCurrentYear>0</ContributionsGrantsCurrentYear>
      <ProgramServiceRevenuePriorYear>523834</ProgramServiceRevenuePriorYear>
      <ProgramServiceRevenueCY>525722</ProgramServiceRevenueCY>
      <InvestmentIncomePriorYear>255</InvestmentIncomePriorYear>
      <InvestmentIncomeCurrentYear>275</InvestmentIncomeCurrentYear>
      <OtherRevenuePriorYear>0</OtherRevenuePriorYear>
      <OtherRevenueCurrentYear>438</OtherRevenueCurrentYear>
      <TotalRevenuePriorYear>524089</TotalRevenuePriorYear>
      <TotalRevenueCurrentYear>526435</TotalRevenueCurrentYear>
      <GrantsAndSimilarAmntsPriorYear>15000</GrantsAndSimilarAmntsPriorYear>
      <GrantsAndSimilarAmntsCY>10000</GrantsAndSimilarAmntsCY>
      <BenefitsPaidToMembersPriorYear>0</BenefitsPaidToMembersPriorYear>
      <BenefitsPaidToMembersCY>0</BenefitsPaidToMembersCY>
      <SalariesEtcPriorYear>0</SalariesEtcPriorYear>
      <SalariesEtcCurrentYear>0</SalariesEtcCurrentYear>
      <TotalProfFundrsngExpPriorYear>0</TotalProfFundrsngExpPriorYear>
      <TotalProfFundrsngExpCY>0</TotalProfFundrsngExpCY>
      <TotalFundrsngExpCurrentYear>0</TotalFundrsngExpCurrentYear>
      <OtherExpensePriorYear>474064</OtherExpensePriorYear>
      <OtherExpensesCurrentYear>457923</OtherExpensesCurrentYear>
      <TotalExpensesPriorYear>489064</TotalExpensesPriorYear>
      <TotalExpensesCurrentYear>467923</TotalExpensesCurrentYear>
      <RevenuesLessExpensesPriorYear>35025</RevenuesLessExpensesPriorYear>
      <RevenuesLessExpensesCY>58512</RevenuesLessExpensesCY>
      <TotalAssetsBOY>391977</TotalAssetsBOY>
      <TotalAssetsEOY>450993</TotalAssetsEOY>
      <TotalLiabilitiesBOY>115546</TotalLiabilitiesBOY>
      <TotalLiabilitiesEOY>116050</TotalLiabilitiesEOY>
      <NetAssetsOrFundBalancesBOY>276431</NetAssetsOrFundBalancesBOY>
      <NetAssetsOrFundBalancesEOY>334943</NetAssetsOrFundBalancesEOY>
      <InfoInScheduleOPartIII>X</InfoInScheduleOPartIII>
      <MissionDescription>TO PROVIDE EDUCATIONAL OPPORTUNITIES AND DISSEMINATE DATA AND INFORMATION REGARDING SPECIFIC AREAS OF SPORTS LAW.TO PROVIDE A FORUM FOR LAWYERS REPRESENTING ATHLETES, TEAMS, LEAGUES, CONFERENCES, CIVIC RECREATIONAL PROGRAMS, EDUCATIONAL INSTITUTIONS, AND OTHER ORGANIZATIONS INVOLVED IN PROFESSIONAL, COLLEGIATE, OLYMPIC, AND AMATEUR SPORTS. SLA'S ROLE IS TO FOSTER THE DISCUSSION OF LEGAL PROBLEMS AFFECTING SPORTS LAW AND TO PROMOTE THE EXCHANGE OF A VARIETY OF PERSPECTIVES AND POSITIONS.TO PROMOTE AND, WHERE NECESSARY, ESTABLISH RULES OF ETHICS FOR ITS MEMBERS INVOLVED IN SPORTS LAW.</MissionDescription>
      <SignificantNewProgramServices>0</SignificantNewProgramServices>
      <SignificantChange>0</SignificantChange>
      <Expense>290320</Expense>
      <Revenue>526160</Revenue>
      <Description>PROMOTE EDUCATION AND COMMUNICATION AMONG MEMBERS THROUGH CONFERENCES AND PUBLICATIONS</Description>
      <TotalProgramServiceExpense>290320</TotalProgramServiceExpense>
      <DescribedIn501C3 referenceDocumentId="RetDoc1039100001">0</DescribedIn501C3>
      <ScheduleBRequired>0</ScheduleBRequired>
      <PoliticalActivities>0</PoliticalActivities>
      <SubjectToProxyTax>0</SubjectToProxyTax>
      <DonorAdvisedFunds>0</DonorAdvisedFunds>
      <ConservationEasements>0</ConservationEasements>
      <CollectionsOfArt>0</CollectionsOfArt>
      <CreditCounseling>0</CreditCounseling>
      <TermOrPermanentEndowments>0</TermOrPermanentEndowments>
      <ReportLandBldgEquip>0</ReportLandBldgEquip>
      <ReportInvestOthSecurities>0</ReportInvestOthSecurities>
      <ReportProgRelInvest>0</ReportProgRelInvest>
      <ReportOtherAssets>0</ReportOtherAssets>
      <ReportOtherLiabilities>0</ReportOtherLiabilities>
      <ReportFin48Footnote>0</ReportFin48Footnote>
      <IndependentAuditFinancialStmt>0</IndependentAuditFinancialStmt>
      <ConsolidatedAuditFinancialStmt>0</ConsolidatedAuditFinancialStmt>
      <School>0</School>
      <ForeignOffice>0</ForeignOffice>
      <ForeignActivities>0</ForeignActivities>
      <MoreThan5000KToOrganizations>0</MoreThan5000KToOrganizations>
      <MoreThan5000KToIndividuals>0</MoreThan5000KToIndividuals>
      <ProfessionalFundraising>0</ProfessionalFundraising>
      <FundraisingActivities>0</FundraisingActivities>
      <Gaming>0</Gaming>
      <Hospital>0</Hospital>
      <GrantsToOrganizations referenceDocumentId="RetDoc1041900001">1</GrantsToOrganizations>
      <GrantsToIndividuals referenceDocumentId="RetDoc1041900001">0</GrantsToIndividuals>
      <ScheduleJRequired>0</ScheduleJRequired>
      <TaxExemptBonds>0</TaxExemptBonds>
      <LoanToOfficerOrDQP>0</LoanToOfficerOrDQP>
      <GrantToRelatedPerson>0</GrantToRelatedPerson>
      <BsnssRltnshpWithOrganization>0</BsnssRltnshpWithOrganization>
      <BsnssRltnshpThruFamilyMember>0</BsnssRltnshpThruFamilyMember>
      <OfficerEntityWithBsnssRltnshp>0</OfficerEntityWithBsnssRltnshp>
      <DeductibleNonCashContributions>0</DeductibleNonCashContributions>
      <DeductibleContributionsOfArt>0</DeductibleContributionsOfArt>
      <Terminated>0</Terminated>
      <PartialLiquidation>0</PartialLiquidation>
      <DisregardedEntity>0</DisregardedEntity>
      <RelatedEntity>0</RelatedEntity>
      <RelatedOrgControlledEntity>0</RelatedOrgControlledEntity>
      <ActivitiesConductedPartnership>0</ActivitiesConductedPartnership>
      <ScheduleORequired>1</ScheduleORequired>
      <NumberFormsTransmittedWith1096>2</NumberFormsTransmittedWith1096>
      <NumberW2GIncluded>0</NumberW2GIncluded>
      <ComplianceWithBackupWitholding>1</ComplianceWithBackupWitholding>
      <NumberOfEmployees>0</NumberOfEmployees>
      <UnrelatedBusinessIncome>0</UnrelatedBusinessIncome>
      <ForeignFinancialAccount>0</ForeignFinancialAccount>
      <ProhibitedTaxShelterTrans>0</ProhibitedTaxShelterTrans>
      <TaxablePartyNotification>0</TaxablePartyNotification>
      <NonDeductibleContributions>0</NonDeductibleContributions>
      <IndoorTanningServices>0</IndoorTanningServices>
      <InfoInScheduleOPartVI>X</InfoInScheduleOPartVI>
      <NbrVotingGoverningBodyMembers>38</NbrVotingGoverningBodyMembers>
      <NumberIndependentVotingMembers>38</NumberIndependentVotingMembers>
      <FamilyOrBusinessRelationship>0</FamilyOrBusinessRelationship>
      <DelegationOfManagementDuties>1</DelegationOfManagementDuties>
      <ChangesToOrganizingDocs>0</ChangesToOrganizingDocs>
      <MaterialDiversionOrMisuse>0</MaterialDiversionOrMisuse>
      <MembersOrStockholders>1</MembersOrStockholders>
      <ElectionOfBoardMembers>1</ElectionOfBoardMembers>
      <DecisionsSubjectToApproval>0</DecisionsSubjectToApproval>
      <MinutesOfGoverningBody>1</MinutesOfGoverningBody>
      <MinutesOfCommittees>1</MinutesOfCommittees>
      <OfficerMailingAddress>0</OfficerMailingAddress>
      <LocalChapters>0</LocalChapters>
      <Form990ProvidedToGoverningBody>1</Form990ProvidedToGoverningBody>
      <ConflictOfInterestPolicy>0</ConflictOfInterestPolicy>
      <WhistleblowerPolicy>0</WhistleblowerPolicy>
      <DocumentRetentionPolicy>0</DocumentRetentionPolicy>
      <CompensationProcessCEO>0</CompensationProcessCEO>
      <CompensationProcessOther>0</CompensationProcessOther>
      <InvestmentInJointVenture>0</InvestmentInJointVenture>
      <UponRequest>X</UponRequest>
      <TheBooksAreInCareOf>
        <NameBusiness>
          <BusinessNameLine1>DROHAN MANAGEMENT GROUP</BusinessNameLine1>
        </NameBusiness>
        <TelephoneNumber>7034374377</TelephoneNumber>
        <AddressUS>
          <AddressLine1>12100 SUNSET HILLS ROAD SUITE 130</AddressLine1>
          <City>RESTON</City>
          <State>VA</State>
          <ZIPCode>20190</ZIPCode>
        </AddressUS>
      </TheBooksAreInCareOf>
      <NoListedPersonsCompensated>X</NoListedPersonsCompensated>
      <Form990PartVIISectionA>
        <NamePerson>ANTHONY J AGNONE</NamePerson>
        <Title>PRESIDENT</Title>
        <AverageHoursPerWeek>1.00</AverageHoursPerWeek>
        <IndividualTrusteeOrDirector>X</IndividualTrusteeOrDirector>
        <Officer>X</Officer>
        <ReportableCompFromOrganization>0</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>ROBERT E WALLACE JR</NamePerson>
        <Title>IMMEDIATE PAST PRESIDENT</Title>
        <AverageHoursPerWeek>1.00</AverageHoursPerWeek>
        <IndividualTrusteeOrDirector>X</IndividualTrusteeOrDirector>
        <Officer>X</Officer>
        <ReportableCompFromOrganization>0</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>GABE FELDMAN</NamePerson>
        <Title>PUBLICATIONS DIRECTOR</Title>
        <AverageHoursPerWeek>1.00</AverageHoursPerWeek>
        <IndividualTrusteeOrDirector>X</IndividualTrusteeOrDirector>
        <Officer>X</Officer>
        <ReportableCompFromOrganization>0</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>ASH NARAYAN</NamePerson>
        <Title>TREASURER</Title>
        <AverageHoursPerWeek>1.00</AverageHoursPerWeek>
        <IndividualTrusteeOrDirector>X</IndividualTrusteeOrDirector>
        <Officer>X</Officer>
        <ReportableCompFromOrganization>0</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>PETER S ROISMAN</NamePerson>
        <Title>SECRETARY</Title>
        <AverageHoursPerWeek>1.00</AverageHoursPerWeek>
        <IndividualTrusteeOrDirector>X</IndividualTrusteeOrDirector>
        <Officer>X</Officer>
        <ReportableCompFromOrganization>0</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>JEFFREY G BENZ</NamePerson>
        <Title>DIRECTOR</Title>
        <AverageHoursPerWeek>1.00</AverageHoursPerWeek>
        <IndividualTrusteeOrDirector>X</IndividualTrusteeOrDirector>
        <ReportableCompFromOrganization>0</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>JESSICA BERMAN</NamePerson>
        <Title>DIRECTOR</Title>
        <AverageHoursPerWeek>1.00</AverageHoursPerWeek>
        <IndividualTrusteeOrDirector>X</IndividualTrusteeOrDirector>
        <ReportableCompFromOrganization>0</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>RICHARD A BERHELSEN</NamePerson>
        <Title>DIRECTOR</Title>
        <AverageHoursPerWeek>1.00</AverageHoursPerWeek>
        <IndividualTrusteeOrDirector>X</IndividualTrusteeOrDirector>
        <ReportableCompFromOrganization>0</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>JEAN-JACQUES BERTRAND</NamePerson>
        <Title>DIRECTOR</Title>
        <AverageHoursPerWeek>1.00</AverageHoursPerWeek>
        <IndividualTrusteeOrDirector>X</IndividualTrusteeOrDirector>
        <ReportableCompFromOrganization>0</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>STOKLEY G CALDWELL JR</NamePerson>
        <Title>DIRECTOR</Title>
        <AverageHoursPerWeek>1.00</AverageHoursPerWeek>
        <IndividualTrusteeOrDirector>X</IndividualTrusteeOrDirector>
        <ReportableCompFromOrganization>0</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>DENNIS M COLEMAN</NamePerson>
        <Title>DIRECTOR</Title>
        <AverageHoursPerWeek>1.00</AverageHoursPerWeek>
        <IndividualTrusteeOrDirector>X</IndividualTrusteeOrDirector>
        <ReportableCompFromOrganization>0</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>WM DAVID CORNWELL SR</NamePerson>
        <Title>DIRECTOR</Title>
        <AverageHoursPerWeek>1.00</AverageHoursPerWeek>
        <IndividualTrusteeOrDirector>X</IndividualTrusteeOrDirector>
        <ReportableCompFromOrganization>0</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>DENNIS CURRAN</NamePerson>
        <Title>DIRECTOR</Title>
        <AverageHoursPerWeek>1.00</AverageHoursPerWeek>
        <IndividualTrusteeOrDirector>X</IndividualTrusteeOrDirector>
        <ReportableCompFromOrganization>0</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>WILLIAM DALY</NamePerson>
        <Title>DIRECTOR</Title>
        <AverageHoursPerWeek>1.00</AverageHoursPerWeek>
        <IndividualTrusteeOrDirector>X</IndividualTrusteeOrDirector>
        <ReportableCompFromOrganization>0</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>CRAIG E FENECH</NamePerson>
        <Title>DIRECTOR</Title>
        <AverageHoursPerWeek>1.00</AverageHoursPerWeek>
        <IndividualTrusteeOrDirector>X</IndividualTrusteeOrDirector>
        <ReportableCompFromOrganization>0</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>LIBBA GALLOWAY</NamePerson>
        <Title>DIRECTOR</Title>
        <AverageHoursPerWeek>1.00</AverageHoursPerWeek>
        <IndividualTrusteeOrDirector>X</IndividualTrusteeOrDirector>
        <ReportableCompFromOrganization>0</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>JEFFREY B GEWIRTZ</NamePerson>
        <Title>DIRECTOR</Title>
        <AverageHoursPerWeek>1.00</AverageHoursPerWeek>
        <IndividualTrusteeOrDirector>X</IndividualTrusteeOrDirector>
        <ReportableCompFromOrganization>0</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>C PETER GOPLERUD</NamePerson>
        <Title>DIRECTOR</Title>
        <AverageHoursPerWeek>1.00</AverageHoursPerWeek>
        <IndividualTrusteeOrDirector>X</IndividualTrusteeOrDirector>
        <ReportableCompFromOrganization>0</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>ROBERT A HACKER</NamePerson>
        <Title>DIRECTOR</Title>
        <AverageHoursPerWeek>1.00</AverageHoursPerWeek>
        <IndividualTrusteeOrDirector>X</IndividualTrusteeOrDirector>
        <ReportableCompFromOrganization>0</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>ROGER P KAPLAN</NamePerson>
        <Title>DIRECTOR</Title>
        <AverageHoursPerWeek>1.00</AverageHoursPerWeek>
        <IndividualTrusteeOrDirector>X</IndividualTrusteeOrDirector>
        <ReportableCompFromOrganization>0</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>STAN KASTEN</NamePerson>
        <Title>DIRECTOR</Title>
        <AverageHoursPerWeek>1.00</AverageHoursPerWeek>
        <IndividualTrusteeOrDirector>X</IndividualTrusteeOrDirector>
        <ReportableCompFromOrganization>0</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>ROBERT H LATTINVILLE</NamePerson>
        <Title>DIRECTOR</Title>
        <AverageHoursPerWeek>1.00</AverageHoursPerWeek>
        <IndividualTrusteeOrDirector>X</IndividualTrusteeOrDirector>
        <ReportableCompFromOrganization>0</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>NONA M LEE</NamePerson>
        <Title>DIRECTOR</Title>
        <AverageHoursPerWeek>1.00</AverageHoursPerWeek>
        <IndividualTrusteeOrDirector>X</IndividualTrusteeOrDirector>
        <ReportableCompFromOrganization>0</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>ROBERT D MANFRED JR</NamePerson>
        <Title>DIRECTOR</Title>
        <AverageHoursPerWeek>1.00</AverageHoursPerWeek>
        <IndividualTrusteeOrDirector>X</IndividualTrusteeOrDirector>
        <ReportableCompFromOrganization>0</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>MATTHEW J MITTEN</NamePerson>
        <Title>DIRECTOR</Title>
        <AverageHoursPerWeek>1.00</AverageHoursPerWeek>
        <IndividualTrusteeOrDirector>X</IndividualTrusteeOrDirector>
        <ReportableCompFromOrganization>0</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>JAY MOYER</NamePerson>
        <Title>DIRECTOR</Title>
        <AverageHoursPerWeek>1.00</AverageHoursPerWeek>
        <IndividualTrusteeOrDirector>X</IndividualTrusteeOrDirector>
        <ReportableCompFromOrganization>0</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>VICKY NEUMEYER</NamePerson>
        <Title>DIRECTOR</Title>
        <AverageHoursPerWeek>1.00</AverageHoursPerWeek>
        <IndividualTrusteeOrDirector>X</IndividualTrusteeOrDirector>
        <ReportableCompFromOrganization>0</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>ALLISON RICH</NamePerson>
        <Title>DIRECTOR</Title>
        <AverageHoursPerWeek>1.00</AverageHoursPerWeek>
        <IndividualTrusteeOrDirector>X</IndividualTrusteeOrDirector>
        <ReportableCompFromOrganization>0</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>GARY R ROBERTS</NamePerson>
        <Title>DIRECTOR</Title>
        <AverageHoursPerWeek>1.00</AverageHoursPerWeek>
        <IndividualTrusteeOrDirector>X</IndividualTrusteeOrDirector>
        <ReportableCompFromOrganization>0</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>ROBERT H RUXIN</NamePerson>
        <Title>DIRECTOR</Title>
        <AverageHoursPerWeek>1.00</AverageHoursPerWeek>
        <IndividualTrusteeOrDirector>X</IndividualTrusteeOrDirector>
        <ReportableCompFromOrganization>0</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>KENNETH SHROPSHIRE</NamePerson>
        <Title>DIRECTOR</Title>
        <AverageHoursPerWeek>1.00</AverageHoursPerWeek>
        <IndividualTrusteeOrDirector>X</IndividualTrusteeOrDirector>
        <ReportableCompFromOrganization>0</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>DEBORAH L SPANDER</NamePerson>
        <Title>DIRECTOR</Title>
        <AverageHoursPerWeek>1.00</AverageHoursPerWeek>
        <IndividualTrusteeOrDirector>X</IndividualTrusteeOrDirector>
        <ReportableCompFromOrganization>0</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>MICHAEL B TANNENBAUM</NamePerson>
        <Title>DIRECTOR</Title>
        <AverageHoursPerWeek>1.00</AverageHoursPerWeek>
        <IndividualTrusteeOrDirector>X</IndividualTrusteeOrDirector>
        <ReportableCompFromOrganization>0</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>TRAVIS T TYGART</NamePerson>
        <Title>DIRECTOR</Title>
        <AverageHoursPerWeek>1.00</AverageHoursPerWeek>
        <IndividualTrusteeOrDirector>X</IndividualTrusteeOrDirector>
        <ReportableCompFromOrganization>0</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>STEPHANIE J VARDAVAS</NamePerson>
        <Title>DIRECTOR</Title>
        <AverageHoursPerWeek>1.00</AverageHoursPerWeek>
        <IndividualTrusteeOrDirector>X</IndividualTrusteeOrDirector>
        <ReportableCompFromOrganization>0</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>RICHARD L WAGENHEIM</NamePerson>
        <Title>DIRECTOR</Title>
        <AverageHoursPerWeek>1.00</AverageHoursPerWeek>
        <IndividualTrusteeOrDirector>X</IndividualTrusteeOrDirector>
        <ReportableCompFromOrganization>0</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>MICHAEL WEINER</NamePerson>
        <Title>DIRECTOR</Title>
        <AverageHoursPerWeek>1.00</AverageHoursPerWeek>
        <IndividualTrusteeOrDirector>X</IndividualTrusteeOrDirector>
        <ReportableCompFromOrganization>0</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>GLENN M WONG</NamePerson>
        <Title>DIRECTOR</Title>
        <AverageHoursPerWeek>1.00</AverageHoursPerWeek>
        <IndividualTrusteeOrDirector>X</IndividualTrusteeOrDirector>
        <ReportableCompFromOrganization>0</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <TotalReportableCompFromOrg>0</TotalReportableCompFromOrg>
      <TotalReportableCompFrmRltdOrgs>0</TotalReportableCompFrmRltdOrgs>
      <TotalOtherCompensation>0</TotalOtherCompensation>
      <NumberIndividualsGT100K>0</NumberIndividualsGT100K>
      <FormersListed>0</FormersListed>
      <TotalCompGT150K>0</TotalCompGT150K>
      <CompensationFromOtherSources>0</CompensationFromOtherSources>
      <ContractorCompensation>
        <NameOfContractor>
          <NameBusiness>
            <BusinessNameLine1>HILTON SAN DIEGO BAYFRONT</BusinessNameLine1>
          </NameBusiness>
        </NameOfContractor>
        <AddressOfContractor>
          <AddressUS>
            <AddressLine1>1 PARK BLVD</AddressLine1>
            <City>SAN DIEGO</City>
            <State>CA</State>
            <ZIPCode>92101</ZIPCode>
          </AddressUS>
        </AddressOfContractor>
        <DescriptionOfServices>ANNUAL CONFERENCE</DescriptionOfServices>
        <Compensation>132175</Compensation>
      </ContractorCompensation>
      <NumberOfContractorsGT100K>1</NumberOfContractorsGT100K>
      <ProgramServiceRevenue>
        <Description>ANNUAL CONFERENCE</Description>
        <BusinessCode>900099</BusinessCode>
        <TotalRevenueColumn>277659</TotalRevenueColumn>
        <RelatedOrExemptFunctionIncome>277659</RelatedOrExemptFunctionIncome>
      </ProgramServiceRevenue>
      <ProgramServiceRevenue>
        <Description>MEMBERSHIP DUES</Description>
        <BusinessCode>900099</BusinessCode>
        <TotalRevenueColumn>243748</TotalRevenueColumn>
        <RelatedOrExemptFunctionIncome>243748</RelatedOrExemptFunctionIncome>
      </ProgramServiceRevenue>
      <ProgramServiceRevenue>
        <Description>PUBLICATIONS</Description>
        <BusinessCode>900099</BusinessCode>
        <TotalRevenueColumn>4315</TotalRevenueColumn>
        <RelatedOrExemptFunctionIncome>4315</RelatedOrExemptFunctionIncome>
      </ProgramServiceRevenue>
      <TotalProgramServiceRevenue>525722</TotalProgramServiceRevenue>
      <InvestmentIncome>
        <TotalRevenueColumn>275</TotalRevenueColumn>
        <ExclusionAmount>275</ExclusionAmount>
      </InvestmentIncome>
      <OtherRevenueMisc>
        <Description>OTHER INCOME</Description>
        <BusinessCode>900099</BusinessCode>
        <TotalRevenueColumn>438</TotalRevenueColumn>
        <RelatedOrExemptFunctionIncome>438</RelatedOrExemptFunctionIncome>
      </OtherRevenueMisc>
      <TotalOtherRevenue>438</TotalOtherRevenue>
      <TotalRevenue>
        <TotalRevenueColumn>526435</TotalRevenueColumn>
        <RelatedOrExemptFunctionIncome>526160</RelatedOrExemptFunctionIncome>
        <UnrelatedBusinessRevenue>0</UnrelatedBusinessRevenue>
        <ExclusionAmount>275</ExclusionAmount>
      </TotalRevenue>
      <GrantsToDomesticOrgs>
        <Total>10000</Total>
      </GrantsToDomesticOrgs>
      <FeesForServicesManagement>
        <Total>91204</Total>
      </FeesForServicesManagement>
      <FeesForServicesLegal>
        <Total>601</Total>
      </FeesForServicesLegal>
      <FeesForServicesAccounting>
        <Total>5450</Total>
      </FeesForServicesAccounting>
      <FeesForServicesOther>
        <Total>1200</Total>
      </FeesForServicesOther>
      <OfficeExpenses>
        <Total>4329</Total>
      </OfficeExpenses>
      <InformationTechnology>
        <Total>1419</Total>
      </InformationTechnology>
      <ConferencesMeetings>
        <Total>205913</Total>
      </ConferencesMeetings>
      <DepreciationDepletion>
        <Total>5922</Total>
      </DepreciationDepletion>
      <Insurance>
        <Total>2075</Total>
      </Insurance>
      <OtherExpenses>
        <Description>SPORTS BUSINESS DAILY S</Description>
        <Total>72132</Total>
      </OtherExpenses>
      <OtherExpenses>
        <Description>PUBLICATIONS</Description>
        <Total>17385</Total>
      </OtherExpenses>
      <OtherExpenses>
        <Description>BANK &amp; CREDIT CARD PROC</Description>
        <Total>17250</Total>
      </OtherExpenses>
      <OtherExpenses>
        <Description>DIRECTORY</Description>
        <Total>8936</Total>
      </OtherExpenses>
      <AllOtherExpenses>
        <Total>24107</Total>
      </AllOtherExpenses>
      <TotalFunctionalExpenses>
        <Total>467923</Total>
      </TotalFunctionalExpenses>
      <CashNonInterestBearing>
        <BOY>113625</BOY>
        <EOY>226768</EOY>
      </CashNonInterestBearing>
      <SavingsAndTempCashInvestments>
        <BOY>245886</BOY>
        <EOY>178015</EOY>
      </SavingsAndTempCashInvestments>
      <AccountsReceivable>
        <BOY>1732</BOY>
        <EOY>4115</EOY>
      </AccountsReceivable>
      <PrepaidExpensesDeferredCharges>
        <BOY>15700</BOY>
        <EOY>32983</EOY>
      </PrepaidExpensesDeferredCharges>
      <IntangibleAssets>
        <BOY>15034</BOY>
        <EOY>9112</EOY>
      </IntangibleAssets>
      <TotalAssets>
        <BOY>391977</BOY>
        <EOY>450993</EOY>
      </TotalAssets>
      <AccountsPayableAccruedExpenses>
        <BOY>5987</BOY>
        <EOY>1056</EOY>
      </AccountsPayableAccruedExpenses>
      <DeferredRevenue>
        <BOY>109559</BOY>
        <EOY>114994</EOY>
      </DeferredRevenue>
      <TotalLiabilities>
        <BOY>115546</BOY>
        <EOY>116050</EOY>
      </TotalLiabilities>
      <FollowSFAS117>X</FollowSFAS117>
      <UnrestrictedNetAssets>
        <BOY>276431</BOY>
        <EOY>334943</EOY>
      </UnrestrictedNetAssets>
      <TotalNetAssetsFundBalances>
        <BOY>276431</BOY>
        <EOY>334943</EOY>
      </TotalNetAssetsFundBalances>
      <TotalLiabNetAssetsFundBalances>
        <BOY>391977</BOY>
        <EOY>450993</EOY>
      </TotalLiabNetAssetsFundBalances>
      <ReconcilationRevenueExpenses>58512</ReconcilationRevenueExpenses>
      <ReconcilationOtherChanges>0</ReconcilationOtherChanges>
      <InfoInScheduleOPartXII>X</InfoInScheduleOPartXII>
      <MethodOfAccountingAccrual>X</MethodOfAccountingAccrual>
      <AccountantCompileOrReview>1</AccountantCompileOrReview>
      <AccountantCompileOrReviewBasis>
        <FinancialStatementSeparate>X</FinancialStatementSeparate>
      </AccountantCompileOrReviewBasis>
      <FSAudited>0</FSAudited>
      <AuditCommittee>1</AuditCommittee>
      <FederalGrantAuditRequired>0</FederalGrantAuditRequired>
    </IRS990>
    <IRS990ScheduleA documentId="RetDoc1039100001">
      <PubliclySupportedOrg509a2>X</PubliclySupportedOrg509a2>
      <GiftsGrantsContribReceived509>
        <CurrentTaxYearMinus4Years>159497</CurrentTaxYearMinus4Years>
        <CurrentTaxYearMinus3Years>187609</CurrentTaxYearMinus3Years>
        <CurrentTaxYearMinus2Years>212454</CurrentTaxYearMinus2Years>
        <CurrentTaxYearMinus1Year>225287</CurrentTaxYearMinus1Year>
        <CurrentTaxYear>243748</CurrentTaxYear>
        <Total>1028595</Total>
      </GiftsGrantsContribReceived509>
      <GrossReceiptsFromAdmissions>
        <CurrentTaxYearMinus4Years>253009</CurrentTaxYearMinus4Years>
        <CurrentTaxYearMinus3Years>247050</CurrentTaxYearMinus3Years>
        <CurrentTaxYearMinus2Years>244719</CurrentTaxYearMinus2Years>
        <CurrentTaxYearMinus1Year>298547</CurrentTaxYearMinus1Year>
        <CurrentTaxYear>282412</CurrentTaxYear>
        <Total>1325737</Total>
      </GrossReceiptsFromAdmissions>
      <Total509>
        <CurrentTaxYearMinus4Years>412506</CurrentTaxYearMinus4Years>
        <CurrentTaxYearMinus3Years>434659</CurrentTaxYearMinus3Years>
        <CurrentTaxYearMinus2Years>457173</CurrentTaxYearMinus2Years>
        <CurrentTaxYearMinus1Year>523834</CurrentTaxYearMinus1Year>
        <CurrentTaxYear>526160</CurrentTaxYear>
        <Total>2354332</Total>
      </Total509>
      <AmtsRecdFromDisqualPersons>
        <Total>0</Total>
      </AmtsRecdFromDisqualPersons>
      <AmtsFromSubstContributors>
        <Total>0</Total>
      </AmtsFromSubstContributors>
      <SupportFromDQPsEtc>
        <Total>0</Total>
      </SupportFromDQPsEtc>
      <PublicSupportTotal509>2354332</PublicSupportTotal509>
      <GrossInvestmentIncome509>
        <CurrentTaxYearMinus4Years>3087</CurrentTaxYearMinus4Years>
        <CurrentTaxYearMinus3Years>928</CurrentTaxYearMinus3Years>
        <CurrentTaxYearMinus2Years>320</CurrentTaxYearMinus2Years>
        <CurrentTaxYearMinus1Year>255</CurrentTaxYearMinus1Year>
        <CurrentTaxYear>275</CurrentTaxYear>
        <Total>4865</Total>
      </GrossInvestmentIncome509>
      <InvestmentIncomeAndUBTI>
        <CurrentTaxYearMinus4Years>3087</CurrentTaxYearMinus4Years>
        <CurrentTaxYearMinus3Years>928</CurrentTaxYearMinus3Years>
        <CurrentTaxYearMinus2Years>320</CurrentTaxYearMinus2Years>
        <CurrentTaxYearMinus1Year>255</CurrentTaxYearMinus1Year>
        <CurrentTaxYear>275</CurrentTaxYear>
        <Total>4865</Total>
      </InvestmentIncomeAndUBTI>
      <TotalSupportTotal>
        <CurrentTaxYearMinus4Years>415593</CurrentTaxYearMinus4Years>
        <CurrentTaxYearMinus3Years>435587</CurrentTaxYearMinus3Years>
        <CurrentTaxYearMinus2Years>457493</CurrentTaxYearMinus2Years>
        <CurrentTaxYearMinus1Year>524089</CurrentTaxYearMinus1Year>
        <CurrentTaxYear>526435</CurrentTaxYear>
        <Total>2359197</Total>
      </TotalSupportTotal>
      <PublicSupportPercentage509>0.99790</PublicSupportPercentage509>
      <PriorYearSupportPercentage>0.99460</PriorYearSupportPercentage>
      <InvestmentIncomePercentage>0.00210</InvestmentIncomePercentage>
      <PriorYrInvestIncomePercentage>0.00540</PriorYrInvestIncomePercentage>
      <ThirtyThreePercntTestsCY509>X</ThirtyThreePercntTestsCY509>
    </IRS990ScheduleA>
    <IRS990ScheduleI documentId="RetDoc1041900001">
      <RecordsMaintained>1</RecordsMaintained>
      <RecipientTable>
        <RecipientNameBusiness>
          <BusinessNameLine1>SPORTS BIGS PROGRAM OF BIG BROTHERSBIG SISTERS OF SAN DIEGO COUNTY</BusinessNameLine1>
        </RecipientNameBusiness>
        <AddressUS>
          <AddressLine1>8515 ARJONS DRIVE SUITE A</AddressLine1>
          <City>SAN DIEGO</City>
          <State>CA</State>
          <ZIPCode>92126</ZIPCode>
        </AddressUS>
        <EINOfRecipient>952151526</EINOfRecipient>
        <IRCSection>501(C)(3)</IRCSection>
        <AmountOfCashGrant>10000</AmountOfCashGrant>
        <PurposeOfGrant>TO SUPPORT THE SPORTS BIG PROGRAM.</PurposeOfGrant>
      </RecipientTable>
      <Form990ScheduleIPartIV>
        <Identifier>PROCEDURE FOR MONITORING GRANTS IN THE U.S.:</Identifier>
        <ReturnReference>PART I, LINE 2:</ReturnReference>
        <Explanation>SCHEDULE I, PART I, LINE 2: THE ASSOCIATION MAKES ANNUAL CONTRIBUTION TO A REPUTABLE AND MEANINGFUL PHILANTHROPIC ORGANIZATION IN THE SAME CITY AS THE ANNUAL MEETING. THE ASSOCIATION'S COMMITTEE DOES THEIR DUE DILIGENCE IN REVIEWING ALL AVAILABLE MATERIALS ON THE ANNUAL POTENTIAL RECIPIENTS BEFORE MAKING THEIR RECOMMENDATION TO THE BOARD OF DIRECTORS FOR APPROVAL.</Explanation>
      </Form990ScheduleIPartIV>
    </IRS990ScheduleI>
    <IRS990ScheduleO documentId="RetDoc1044400001">
      <GeneralExplanation>
        <ReturnReference>FORM 990, PART VI, SECTION A, LINE 3</ReturnReference>
        <Explanation>THE ASSOCIATION HAS DELEGATED CONTROL OVER ALL MANAGEMENT AND FINANCIAL OPERATIONS TO A MANAGEMENT COMPANY WHICH THE ASSOCIATION OVERSEES.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <ReturnReference>FORM 990, PART VI, SECTION A, LINE 6</ReturnReference>
        <Explanation>THE ASSOCIATION HAS MEMBERS WHO PAY ANNUAL MEMBERSHIP DUES.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <ReturnReference>FORM 990, PART VI, SECTION A, LINE 7A</ReturnReference>
        <Explanation>MEMBERS ARE ABLE TO VOTE DURING THE ELECTION OF THE BOARD OF DIRECTOR MEMBERS.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <ReturnReference>FORM 990, PART VI, SECTION B, LINE 11</ReturnReference>
        <Explanation>THE 990 IS REVIEWED BY THE STAFF ACCOUNTANT AND THE EXECUTIVE DIRECTOR. IT IS THEN FORWARDED TO THE EXECUTIVE COMMITTEE FOR REVIEW AND ACCEPTANCE.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <ReturnReference>FORM 990, PART VI, SECTION C, LINE 19</ReturnReference>
        <Explanation>THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <ReturnReference>FORM 990, PART XII, LINE 2C</ReturnReference>
        <Explanation>THE PROCESS FOR OVERSIGHT OF THE REVIEW OF SPORTS LAWYERS ASSOCIATION FINANCIAL STATEMENTS AND SELECTION OF INDEPENDENT ACCOUNTANTS HAS NOT CHANGED FROM THE PRIOR YEAR.</Explanation>
      </GeneralExplanation>
    </IRS990ScheduleO>
  </ReturnData>
</Return>