mid-american conference 990: fiscal year 2003

7/29/2019 Mid-American Conference 990: Fiscal Year 2003

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RI Return of Organi zati on Exempt FromI ncomTaxForm 990 Under secti on 501(c), 527, or 4947( a) ( 1) of t he I nt ernal Revenue Code ( except bl ack l oopDepartmnt of t he Treasury benefi t t r u s t o r pri vate f oundat i on)I nternal Revenue S e r vi c e 1he organi zati on my have t o use a copy o f t hi s return t o s a t i s f y s t a t e r e p or t i n g requi rement s . 2003Open t o P ub l i cI ns pe c t i o n

and endFor t he 2003cal endar year, or t ax year begi nni ng JUL 1 2003B Check . r C Nam of organi zati onappli c a b l e p l e a s euS Bi R S IDAMERCANATHLETICCONFERENCE

Address l abel or~~~9e p r i n t or ORCHARDCHRYST COMMSSONER0ame t y p eSee Numer and s t r e e t ( o r P . O . box i f md i s not d el i v e r ed t o s t r e e t address)I n i t i a l 2t . ~eturn Speci f i c PUBLIC SQUARE 15THFLOORFi nal I nst ruc-~etum l i o n s Ci ty or town, s ta te or count ry, andZI P+4OAmndedreturn CLEVELAND OH 44113 F A c c o u nt i n g met hod LK Cash"ccrualHand ar e not appl i cabl e t o sect i on 527organi zat i ons .H( a) I s t h i s a group return f o r af f d i a t e s 9~es~oH( b) I f " Y e s , " ent er number of affdi atestH( c) Ar e a l l a f f i l i a t e s i ncl uded? NADes0o( I f " No , " a t t a c h a l i s t )H( d) I s t h i s a separat e return f i l e d by an or -gani zati oncovered by a group rul i ng?~es~o

I Gr oup Exempt i on Numer1M Check1Xf t he organi zati on i s not requi red t o attachSch B (Form990, 990-EZ, or 990- PF) .

u weosi i e : Wv wwrust . - arvn0 . v~ai v . %.vi zJ Organi zati on t ype ( cne rxon ly one ) 10 - EX] 501( c) ( 0 3 ) 1n s e r t n o > [~ 4947( a) ( 1) or02K Check here10f t he organi zati on' s gross recei pts ar e normal l y not more t han $25, 000 The

organi zati on need not f i l e a r e t u r n wi t h t h e I RS but i f t he organi zati on recei veda Form990 Packagei n t he mad, i t shoul d f i l e a return w t hout i n an c i a l dat a Som states requi re a compl ete return .

L Gr oss recei pts : Add l i n e s 6b 8b, 9b, and 10b t o l i n e 121 I Revenue, Expenses, and Changes i n Net Assets or fund Bal ,

1 Contr i but i ons, g i f t s , g r a n t s , and s i m l a r amounts recei ved:a Di r e c t p ub l i c support 1ab I n di r e c t publ i c support 1bc Gover nment cont ri but i ons ( g r a n t s ) 1cd Tot al ( add l i n e s 1 a t hrough 1c ) (cash $ noncash $-

2 Program s e r v i c e revenue i n c l u di n g gov ernment f ees and contracts ( f rom P a r t V I I , l i n e 93)3 Member shi p dues and ass ess ment s4 I n t e r e s t on sarongs and t emporar y cash i nvest ment s5 Di vi dends and i n t e r e st f rom s e c u r i t i e s6 a Gr oss r e n t s 6a

b Less : r e n t a l expenses 6bc Net r e n t a l i ncome or ( l o s s ) ( s u b t r a c t l i n e 6b f rom l i n e 6a)

1d 0 .2 7 , 808 687 .a 850 000 4 2 , 490 5

6c7

Bd

9c

I Oc1112 8 , 661 177.13 5 , 303 , 264 14 185 561 1 51 6 2 .818,477.

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9a

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k) and ( B ) )I f any amunt s f romgamng, check here 1

of cont ri but i onsreport ed on l i n e 1 a) 9a

b Less : d i r e c t expenses other than f undrai si ng expenses 9bc Net i ncome o r ( l o s s) f romspeci al event s ( s u b t r a c t l i n e 9b fr om l i n e 9a)

10 a Gr oss s a l e s o f i n v e nt o r y , l e s s returns and al l owances 10ab Less : cost of goods sol d 10bc Gr oss p r o f i t or ( l o s s ) f rom sal es of i nvent ory ( a t t a c h schedul e) ( s u b t r a c t l i n e 10b from l i n e 10a)

1 1 Ot her revenue ( f romPart V I I , l i n e 103)12 Tot al revenue add l i n e s 1d 2 3 4 5 6c 7 Bi d , 9c , 10c and 1 113 Program servi ces ( f roml i n e 44, col umn ( B ) )Ny 14 Mnagemnt and general (noml i n e 44, col umn ( C ) )

a 15 Fundrai si ng ( f rom l i n e 4 4 , col umn ( D ) )w 1 6 Payment s t o a f f i l i a t e s ( a t t a c h s c h e d ul e ) SEE STATEMENT 1

Excess or ( d e f i c i t ) f or t he year ( subt ract l i n e 17 f rom l i n e 12) 18 3 5 3 875.Net assets or f und bal ances at begi nni ng of year ( f rom l i n e 73 , col umn ( A ) } 19 - 892 716 Ot her changes i n ne t asset s or f und bal ances ( a t t a c h expl anati on) 20 0 .Net asset s or f und bal ances at end of year ( combi ne l i n e s 18 , 19 , and 20) 21 - 538 , 841.

LHA f or Paperwork Reducti on Act Noti ce, see t he separate i nstr ucti ons . Form990 ( 2003)17681843569LB 200309000MDAMERCANATHLETCCONFE3569LB1

~App i ceti on 0Secti on501(c) (3) organi zat i ons and 4947(a)(1) nonexempt char i t abl e trustspendi ng mst a t tach acomp eted ScheduleA Form990or 990-EZ) .

DEmpl oyer i d e n t i f i c a t i o n numer31-06824

Room sui t e E Tel ephone number21 f- r ,90Z-

18192021


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MDAMERCANATHLETICCONFERENCE` C0 RCHARDCHRYST, COMMSSIONER 31-0682486

Patt I I Statement o Al l organi zati ons mus t compl et e co l umn ( A) . Col umns ( B ) , ( C ) , and ( D ) a r e r equi red f or secti on 501(c)(3) Page 20uncti onal EXpe11SeS and ( 4) organiz ati ons and sect i on 4947( a) ( 1) no nexempt c h a r i t a b l e t r u s t s but opti onal f or others .Donot i ncl ude amounts repo r ted on l i n e ( B) Program ( C) ManagementFn an an i nn . , ~ I A m aar t i ( A) Tot al serv i rac and nPnar al (D) Fundrai s i ng22 Gr ants and a l l o ca t i o n s ( a t tach schedul e)

cash $ 1 200 noncash $23 Speci f i c assi stance t o i n d i v i d u a l s ( a t t a c h schedul e)24 B en ef i t s p ai d t o or f or members ( a t t a c h schedul e)25 Compensat i on of o f f i c e r s , d i r e c t o r s , et c .26 Ot her s a l a r i e s and wages27 Pensi on pl an contr i but i ons28 Ot her empl oyee b en ef i t s29 P ay r o l l t axes30 Prof essi onal f undrai s i ng f ees31 Account i ng f ees32 Legal f ees33 Suppl i es34 Tel ephone35 Post age and shi ppi ng36 Occupancy37 Equi pment r e n t a l and mai nt enance38 P r i n t i n g and publ i cati ons39 T r a v e l40 Conf erences, convent i ons, and meet i ngs41 I n t e r es t42 Depr eci ati on, d ep l e t i o n, et c . ( a t t a c h schedul e)43 Ot her expenses not covered above ( i t e m z e ) :

abcde SEE STATEMENT 2

6

28 . 7

22.

THE PROMOTIONOF INTERCOLLEGATE ATHLETICS ProTamServi cexpensesAl l o r g an i z a t i o ns must descri be t h e i r exempt purposeachi evements i n a cl ear and c o nc i s e manner S t a t e thenumber of c l i en ts served, publ i cat i ons i ssued, et c D scuss (Requi red f or 501(cX3) andach evements that arenot measurable (Secti on 501(c)( 3) and 4) organ zati ons and4947(ax1) nonexempt chari tabletrusts must also enter theamount of grantsand (q ) ergs , and4847(ax1)all ocati onstoothers ) trusts, but optional for othersa ALL INTERCOLLEGATE ATHLETICEVENTS & ACTIVITIES MALE &FEMALE) OF THE MEMBER UNVERSITIES ARE COORDNATEDBY THEI

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d

2768184 3569-LB 2003.09000 MDAMERCANATHLETICCONFE 3569-LB1

8

TEMENT 3

378 . 1 27,003 . 1 60.613 .

0

4 4 b r o a d a t i o ~ s o m p T e t z P n o o ~ u m f ~ s 1W - M C a r r y n " e s e ` 1 i m l s " t o ' u o e s 1 s - 1 s 1 4 4 ~ 5,488,825. 1 5,303,264 185,561.J o i n t Costs . Check10f youar e f o l l o wi n g SOP98- 2 .Are any p o i n t costs f r o ma combi ned educat i onal campai gn and f undrai s i ng s o l i c i t a t i o n reported m( B) Programservi ces? "E] es~oI f " Y e s , " e n t e r ( i ) t he aggregate amount of t hese p o i n t costs $ ; ( i i ) t he amount a l l o c a t e d t o Programservi ces $f i i i l t he amount a l l o ca t e d t o Management andgener al $ : and l i v l t he amount a l l o c at e d t o Fundr ai s i ng SWhat i s t he o r ga ni z a t i o n ' s pri mar y exempt pur pose?

b

cH

and

Gr ants and a l l o c at i o nse Ot her programservi ces ( a t t a c h schedul e) ( Gr ants and a l l o c a t i o n s $f Total of ProgramServ i ce Expenses (shoul d equal l i n e 4 4 , co l umn ( B ) , Programservi ces) " 5303264923003 Form990(2003)


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33569-LB 2003.09000 MDAMERCANATHLETIC CONFE 3569-LB1

. ` 1 MDAMERCANATHLETCCONFERENCEForm990(2003) C0RCHARDCHRYST COMMSSONER 310682486 Page 3Part I V BalanceSheets

Not e : Where requi r ed, att ached schedul esandamounts w t hi n t he descri pti on col umn ( A) ( B)shoul dbe f or end-of - year amounts onl y Begi nni ng of year End of year

45 Cash - non-i nterest- beari ng 164 493 45 162 069 46 Sarongs and t emporary cash i nvestments 1 , 022 46 1 , 130 47 a Accounts r e c e i v a bl e 47a 172 735

b Less : al l owance f or doubt f ul accounts 47b 36 , 432 47c 172 735 48 a Pl edges r e c e i v a bl e 48a

b Less : al l owance f or doubt f ul accounts 48b 48c49 Gr ant s r e c ei v ab l e 4950 Recei vabl es f rom o f f i c e r s , d i r e c t o r s , t r u s t e e s ,

and key empl oyees 50Nm 51 a Ot her notes and l oans r e c e i v a bl e 51aN b Less : al l owance f or doubt f ul accounts 51b 51c52 I nventori es f o r s a l e or use 5253 Prepai d expenses and deferred charges 53 329 54 I nvest ment s - s e c u r i t i e s "[] ost0MV 5455 a I nvest ment s - l a nd , b u i l d i n g s , and

equi pment basi s 55a 169, 265 b l ess : accumul at ed depreci ati on 55b 113 746 66, 024 55c 55 519

56 I nvest ment s - other 5657 a Land, b ui l d i n g s , and equi pment basi s 57a

b Less : accumul at ed deprecat i on 57b 57c58 Ot her assets (descri be "WORKERSCOMDEPOST ) 197 58 197.59 Total assets add l i n e s 45 throu g h 58 must e q u a l l i n e 74 268 , 168 59 391 979.60 Accounts payabl e andaccr ued expenses 634 209 60 632 409.61 Gr ant s payabl e 6162 Deferr ed r evenue 62Nd 63 Loans f r omo f f i c e r s , d i r e c t o r s , t r u s t e es , and key empl oyees 63ra 64 a Tax- exempt bond l i a b i l i t i e s 64a20 b Mor t gages and other notes payabl e 150 000 64b65 O t h e r l i a b i l i t i e s ( d e s c r i b e " SEE STATEMENT 4 ) 376 675 . 6 5 298 , 411 .66 T o ta l l i a b i l i t i e s ad d l i n e s 6 0 t h r o u g h 6 5 1 , 160 884 66 930 820 .Organi zati ons that fol l owSFAS117, check here " E l and compl et e l i n e s 67 t hrough

69 and l i n e s 73and 74 .7 u n r e s t r i c t e d -893 , 738 . 6 7 -539 , 971 .m 68 Tempor ari l y r e s t r i c t e d 1 , 022 68 1 , 130 m 69 Permanent l y r e s t r i c t e d 69

Organi zati ons t hat do not fo l l owSFAS117, check here"Dnd compl ete l i n e s70 t hrough 74 .

70 C ap i t a l s t o c k , t r u s t p r i n c i p a l , or current f unds 70. . . . . . .y 71 P ai d - i n o r c a p i t a l surpl us, or l a nd , b ui l d i n g , and equi pment fund . . . 7172 Ret ai ned earni ngs, endowment , accumul ated i ncome, or other f unds 72MZ 73 T o t a l net asset s or f und bal ances ( add l i n e s 67 t hrough 69 or l i n e s 70 t hrough 72

col umn ( A) must equal l i n e 19 col umn ( B) mus t equal l i n e 21) -892716 73 -538, 841 74 Total l i a b i l i t i e s and net asset s / fund bal ances ( add l i n e s 66 and73) . . . . . . , _ _ _ _ . .~268-,168 74 391979

Form990 i s a v a i l a b l e f or publ i c i nspecti on a n d , f o r some peopl e, serves as t he pri mary or s o l e source of i nformat i on about a p a r t i c u l a r organi zati on . How he publi cper cei ves an organi zati on i n such cases maybe deter m ned by t he i nformat i on present ed on i t s return Therefor e, pl ease make sure t he r e t u r n i s compl ete andaccur ateand f u l l y descri bes, i n Par t I I I , t he organizati on' s pr ogr ams and accompl i shment s .

32302112-17-03


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4768184 3569-LB 2003.09000 MDAMER CANATHLETIC CONFE 3569-LB1

MDAMERICANATHLETIC CONFERENCEForm990 2003 CI ORICHARD CHRYST COMMSSIONER 31-0682486 Pag e Part I V-A Reconci l i at i on of Revenueper Audi ted Part I V-B Reconci l i at i on of Expenses per Audi tedFi nanci al Statements w th Revenueper Fi nanci al Statements w th Expenses perReturn Returna Total r evenue, gams, andother support a T o t a l expenses and l osses pe r .er a ud i t e d f i n a n c i a l s t a t e m e n t s " a 8 , 661 177 . a ud i t e d f i n a n c i a l s t a t e me n t s " a 8 307 302b Amunts i ncl uded on l i n e a but not onb Amunts i ncl udedon l i n e a but not on l i n e 17 , Form990 l i n e 12 , Form990 ( 1) Donat ed ser vi ces( 1) Net unreal i zed gam and use of f a c i l i t i e s $

on i nvest ment s $ ( 2) P r i o r year adj ust ments( 2) Donat ed ser vi ces reported on l i n e 20 ,anduse of f a c i l i t i e s $ Form990( 3) Recover i es of p r i o r ( 3) Losses reported on

year grants $ l i n e 20, Form990 $( 4) Ot her ( s p ec i f y ) : ( 4) Ot her ( s p e c i f y ) :

3 $Add amounts on i n es ( 1) through ( 4) "b 0 . Add amounts on i n es ( 1) through ( 4) 1 0 .c L i n e a m nu s l i n e D " c 8 661 177 c L i n e a m n u s l i n e b " c 8 , 307 , 302 .

d Amunts i ncl udedon l i n e 12 , Form d Amunts i ncl udedon l i n e 17 , Form990 but not on i ne a: 990but not on i ne a :( 1) I nvest ment expenses ( 1) I nvest ment expenses

not i ncl uded on not i ncl uded onl i n e 6b, Form990 $ l i n e 6b , Form990 $

( 2) Ot her ( s p ec i f y ) : ( 2) Ot her ( s p ec i f y ) :Add amount s on l i n e s ( 1) and ( 2) " 0 . Addamounts on l i n e s ( 1) and ( 2) 1 0 .

e T o t a l r evenue per l i n e 12 , Form990 e T o t a l expenses per l i n e 17 , Form990( l i n e c p l u s l i n e d) e 8-66-1 , 177 . 1 ( l i n e c p l u s l i n e d) e 8 , 307 302Part V Li st of Of f i cer s, Di r ectors, Trustees, and KeyEmpl oyees ( L i s t e a c h on e even i f no t compensated )( B) T i t l e and average hours ( C) Compensat i on (D~ConLi bU i onsto ( E) Expenseper week devot ed t o empl oyee benefi t( A) Nameand address P ( I f not paid, ent er P , ~ , S 8def err ed account andposi ti on - 0- . corn nsati on other al l owances

---------------------------------SEE STATEMENT 5 351 417 35 , 142 . 15 700------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------75 D d any o f f i c e r , d i r e c t o r , t r u s t e e , or key empl oyee r e c e i v e aggregate compensat i on of more than $100, 000 f r o m your organi zati on and al l r e l a t e d

organi zati ons, of whi ch more than $10, 000 was provi ded by t he r e l a t e d organi zati ons I f " Y e s , " attach schedul e 01. E:] Yes Ej ] No323031 12-17-03 Form990


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50227 768184 3569-LB 2003.09000 MDAMER CAN ATHLETIC CONFE 3569-LB1

MD-AMERICANATHLETIC CONFERENCEForm990 ( 2 0 0 3 ) C/ O RICHARD CHRYST COMMSSIONER 31-0682486 PagePart VI Oher I nformati on Yes No76 Di d t h e organizat i on engage many a c t i v i t y not previ ousl y reported t o t he I RS I f " Y e s , " a t t a c h a d e t a i l e d descr i pt i on of each a c t i v i t y77 Were any changes mdemhe organ iz i ng or governi ng document s but not reported t o t he I RS?

I f " Y e s , " attach a conf or med copy o f t h e changes .78 a D d t he organizat i on have unrel ated busi ness gross i ncome of $1, 000 or more duri ng t he year covered by t h i s return?

b I f " Y e s , " has i t f i l e d a t a x re turn on Form990-T f o r t h i s years NA79 Ws here a l i q u i d a t i o n , d i s s o l u t i o n , t e r m n a t i o n, or s u b s t a n t i a l contract i on duri ng the year?

I f ' Y e s , " attach a st at ement80 a I s t he organiz ati on r e l a t e d ( o t h e r t han by assoc i a t i on wi t h a s t a t e w d e or nat i onw de organizat i on) through commn member shi p,governi ng bodi es, t r u s t e e s , o f f i c e r s , et c . , t o any other exempt or non exempt orpan izat i on9

b I f " Y e s , " enter t he nam of t he organi zat i onand check whet her i t i s0xempt orDonexempt

81 a Enter d i r e c t or i n d i r e c t p o l i t i c a l expendi t ures . See l i n e 81 i n s t r u c t i o n s 1 812 0 .b D d t he organizat i on f i l e Form1120- POL f or t h i s year? 81b X

82 a D d t he organizat i on r e c e i v e donated services or t he us e of ma t e r i a l s , equi pment , or f a c i l i t i e s a t no charge or a t s u b s t a n t i a l l y l e s s thanf a i r r e n t a l val ue? 82a X

b I f "Yes ; you my n d i c a t e t he val ue of t hese i t ems here. Do not i ncl ude t h i s amount as r evenue mP a r t I or as anexpense i n Part I I . (See i n s t r u c t i o n s i n P a r t I I I . ) 82b NA

83 a D d t he organi zat i on compl y wi t h t h e pu bl i c i nspect i on r equi r ements f or returns andexempt i on appl i cat i ons? 83a Xb D d t he organi zat i on compl y wi t h t h e di sc losure r equi r ements r e l a t i n g t o quid pr o quo cont r i but i ons? NA 83b

84 a Di d t h e organi zat i on s o l i c i t any cont r i but i ons or g i f t s t h a t wer e n o t t a x deducti ble? 84a Xb I f " Y e s , " di d t he organi zat i on i ncl ude w t h every s o l i c i t a t i o n an express st at ement t h a t such contr i buti ons or g i f t s wer e not

t ax deduct i b le NA 84b85 501(c)(4), ( 5 ) , or ( 6) organ i z a t i ons . a Were s u b s t a n t i a l l y al l dues nondeduct i bl e by mmers NA 85a

b Di d t h e organi zat i on mkeonl y i n-house l obbyi ng expendi t ures of $2, 000 o r l e s s NA 85bI f " Y e s " was answer ed t o e i t h er 85a or 85b, do not compl et e 85c through 85h bel ow unl ess t he organi zat i on recei ved a wai ver f or proxy t a xowed f or t he p r i o r year .

c Dues, assessments , and s i m l a r amount s f r o m mmers ~ 85c NAd Sect i on 162(e) l obbyi ng and p o l i t i c a l expendi t ures 85d NAe Aggregat e nondeduct i bl e amount of sect i on 6033(e)(1)(A) dues not i ces 85e NAf Taxabl e amount of l obbyi ng and p o l i t i c a l expendi t ures ( l i n e 85d l e s s 85e) ~ 85 ~ NAp Does t he organ izat i on e l e ct t o pay t he sect i on 6033( e) t ax on t he amount on l i n e 85i ? NAh I f sect i on 6033( e)( 1) ( A) dues noti ces wer e s e n t , does t he organi zat i on agree t o add t he amunt on l i n e 85f t o i t s r easonabl e esti mate of dues

a l l o c a b l e t o nondeducti ble l obbyi ng and p o l i t i c a l expendi t ures f or t he f ol l ow ng t a x years NA86 501(c) ( 7) organ i z a t i ons . Enter : a I n i t i a t i o n fees and c a p i t a l contr i buti ons i ncluded on l i n e 12 86a NA

b Gr oss r e c e i p t s , i ncluded on b r i e 1 2, f o r publ i c us e o f c l u b f a c i l i t i e s ~ 86b~ NA87 501( c) ( 12) o r g an i z a t i o ns . Enter : a Gr oss i ncome f r o m mmers or sharehol ders

b Gr oss i ncome f r o m other sources . ( Do not net amounts due or pai d t o other sourcesagai nst amounts dueor recei ved f r o mthem) I 87b I NA

88 At any t i me duri ng t h e y e ar , d i d t h e organi za t i on own a 50%or greater i n t e r es t ma t axabl e corporat i on or part nershi p,or an e n t i t y dis regarded as separate f r o m t he organizat i on under Regul ati ons sect i ons 301. 7701- 2 and 301. 7701- 39I f " Y e s , " compl et e P a r t I X

89 a 501(c) ( 3) organ i z a t i ons Enter : Amunt o f t a x i mposed on t he organi zati on duri ng the year under sect i on49111 0 . ; sect i on 49121 0 ; sect i on 4955. 0 .

b 501(c) ( 3) and 501(c) (4) organ i z a t i ons Di d t he organizat i on engage i n any sect i on 4958 excess b en e f i tt r ansact i on duri ng t he year o r d i d i t becomawar e of an excess benefi t t r ansact i on f r o ma p r i o r year?

I f " Y e s , " attach a st at ement explai n ing each t r ansact i on I 89b I ~ Xc Enter : Amunt o f t a x i mposed on t he organizat i on manager s o r di s q u al i f i e d persons duri ng t he year under

sect i ons 4912, 4955, and 4958 1 0 .d Enter : Amunt o f t a x on i ne 89c, above, r ei mbur sed by t he organi zat i on 1 0 .

90 a L i s t t h e s t a t e s w t h whi ch a copy o f t h i s re turn i s f i l e d " OHOb Number of empl oyees empl oyed i n t he pay p e r i o d t h a t i n c l u d es Mar ch 12, 2003 ~ 90b ~ 13

91 The books ar e ma r e o f 0- RI CHARD CHRYST, COMMSSI ONER Tel ephone no . "216-566-4622l o c a t e d a t " 24 PUBLIC SQUARE, 15TH FL, CLEVELAND OH ZI P + 4 . 44113

92 Se c t i o n 4947(a) ( 1) nonexemt c har i t abl e t r u s t s f i l i n g Form990 n l i e u of Form1041- Check here "0and e n t e r t he amunt of t ax-e xempt i n t e r e s t recei ved or accrued duri ng t he t ax year " 92 ~ NA

~230~03 Form 990 ( 2 0 0 3 )


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MDAMERCANATHLETICCONFERENCEForm990 ( 2 0 0 3 ) C/ O RCHARDCHRYST COMMSSIONER 31-0682486 Page sPar t VI I Anal ysi s of I ncome-Produci ngAct i vi t i es ( See pa ge 33 o f t he i n s t r u c t i o n s . )Not e : Ent er gross amounts unl ess other w se Unr el ated busi ness i ncome Excl uded by s e c t i o n 51 2 , s , s , wspai ndi cated . ( A ) ( B ) E~~~ ( D) Rel ated o r exemptBusi ness Amount S, o Amount93 Progr am servi ce r evenue : code ode functi on i ncomea SEE STATEMENT 6 7 808 687

bcdef Medi care/ Medi cai d payment sp Fees and contr acts f r o m gover nment agenci es

94 Member s hi p dues and assess ment s 850 , 000.95 I n t e r e s t on savi ngs and temporar y cash i nvest ment s 14 2 , 490.96 Di v i d en d s and i n t e r es t f r o ms e c u r i t i e s97 Net r e n t a l i ncome or ( l o s s ) f r o m r e a l e s t a t e :

a debt- f i nanced propertyb not debt- f i nanced proper ty

98 Net r e n t a l i ncome o r ( l o s s ) f r o mpers onal property99 Ot her i nvest ment i ncome

100 Gai n o r ( l o s s ) f r o m s a l e s o f assetsot her t han i nventor y

101 Net i ncome or ( l o s s ) f r o mspecial event s102 Gr oss p r o f i t o r ( l o s s ) f r o m sales o f i nventor y103 Ot her r evenue :

abcde I -LI - l TBo a S u b t o t a l ( a d d c o l u mn s ( e ) , ( D ) , an d ( E ) ) --0-,490. 8,658,687.

105 Total ( add l i n e 104, col umns ( B ) , ( D ) , and ( E ) ) 1 8661177Note : Li ne 105pl us l i n e 1d, Par t 1 , shoul d equal theamount on l i n e 12, Par t IPart V I I I Rel at i onshi p of Act i vi t i es t o the Accompl i shment of Exempt Purposes ( S e e page 34 o f t he i n s t r u c t i o n s . )

Li ne No. Explai n howeach a c t i v i t y f o r whi ch i ncome i s reported i n col umn ( E ) o f P a r t VI I contr i buted i mport antl y t o t h e accompl i shment o f t h e organi zati on' sexempt pur poses (other than by provi ding f unds f o r such pur poses) .

-AMERCANATHLETICCONFERENCE (See page 34 o f t h e i n s t r u c t i o n s . )art I X

Name, addr ess, a r i d ~E I N o f corporati on, I Per centage o f I Natur e of a c t i v i t i e s I Total i ncome

NA

Part X I nf o r mat i o n Regardi ngTransfers Associ atedw( a) Di d t h e o r g a n i z a t i o n , dur i ng t h e ye ar , r e c e i v e any f unds, d i r e c t l y o r i n d i r e c t l y , t c( b ) Di d t h e o r g a n i z a t i o n , dur i ng t h e y e a r , pay pr em ums, d i r e c t l y o r i n d i r e c t l y , on aNot e : I f "Y " f i l e Form8870 and Form4720 see nstr ucti ons)Onder p en a l t i e r j u I c 1 t t I have exa ed t h i s r e t u r n , i n c l u d i n g accomFPlease c o r r e c t , r i d p i e c l a n i o o f pacer o t h e r an o f f i c e r ) i s based on al l i nf r t

S gn ZHere ' ' r Date !Pai d Preparer' s,si gnature J d'LXAP r e pa r e r ' s F , ~Sname o r REA1 1 &ASSOCAT S INC C~Us e On l y y~employed), '5775 PERMETER DRVE -323181 address, and12-17-03 ZP+4 DUBLI N OHO 43017-3224

768184 3569-LB 2003.09000

100 I SEE STATEMENT UNDERPART I I I . QUESTIONA EACHACTIVITY IS CONS


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SCHEDULEA(Form990or 990- EZ) Organi zati on Exempt Under Secti on 501(c)(3)(Except Private Foundat i on) and Secti on 501(e), 501(f ), 501(k),501(n), or Sect i on 4947( x)( 1) Nonexempt Chari tabl e Trust

Supplementary I nformt i on-(Seeseparate i nst ructi ons . )1MUSTbe compl et ed by t he above organi zati ons and att ached t o t h ei r Form990 or 990- EZ2003epartmnt of theTreasury

I nt er n al Revenue Servi ceName o f t h e o r g a n i z a t i o n MDAMERCANATHLETICCONFERENCE Empl oyer i d e n t i f i c a t i o n numer

Compensat i on of theFi ve H ghest Pai d I ndependent Contractors for Professi onal Servi ces( S e e gape 2 of t he i n s t r u c t i o n s . L i s t each one ( w h e t h e r i n d i v i d u a l s o r f i r ms ) . I f t h e r e a r e n o n e , e n t e r "None " )

( 6) Type of servi ce I ( c ) Compensat i on

NONE

Total number of others r e c e i v i n g over$50, 000 f or prof essi onal servi ces " 03 2 31 0 1 / 1 2 - O S - 0 3 LHA For Paper work Reducti on Act Noti ce, see t he I nstr ucti ons f or Form990 and Form990- EZ . Schedul e A(Form990 or 990- EZ) 20037227 768184 3569-LB 2003.09000 MDAMERCANATHLETICCONFE 3569-LB1

OMBNo 1545-0047

Compensat i on of theFi veH ghest Pai dEmpoyeesOther ThanO fi cers, D rectors, andTrustees( S e e page 1 of t he i n s t r u c t i o n s . L i s t each one I f t h e r e a r e n o n e , e n t e r "None . ' )

( a) Nameandaddress of eachemp oyee pai d ( b) T i t l e andaveragehours ( d) rnpl oyeeubeneft ~ ( emrethan$50,000 perweek devotedt o ( c) Compensati on P i ~ s ga,~*, d accoiDOSIt I 0f 1 comoensat i on 3 l

SSEE OFFICERS_LIST) _______________

---------------------------------

T o t a l number of other empl oyees pai dover $50. 000

( a ) Name and address of each i ndependent contractor pai d mor e than $50, 000


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2 ' 1

X

4 Di d you mai ntai n any separate account f o r p a r t i c i p a t i n g donors wher e donors have t he r i g h t t o provi de advi cepages 3 t hrough 6 of t he i n st r u ct i o ns . )Part N

130norganizat i on t h a t i s no t c o n t r o l l e d by any d i s q u a l i f i e d pers ons ( o t h e r t han f oundati on managers ) and supports organi zati ons descri bed i n :( 1) l i n e s 5 t hrough 12 above ; o r ( 2 ) secti on 501(c)(4), ( 5 ) , or ( 6 ) , i f t hey meet t he t e s t of sect i on 509( a)( 2) . (See sect i on 509( a)( 3) . )

Provi de t he f o l l o wi n g i nformati on about t he suppor t ed organi zati ons . ( See page 5 o f t h e i n s t r u c t i o n s . )( b) L i ne numberf r omabovea) Name( s ) of support ed organi zati on(s)

14 L] Anorganizat i on organi zed and operat ed t o t e s t f or publi c s a f e t y . Secti on 509(a)(4) . (See page 6 of t heSchedul e A(Form990 or 990- EZ) 2003

0227 768184 3569-LB 2003.09000 MDAMERCAN ATHLETIC CONFE 3569-LB1

MD-AMERICAN ATHLETI C CONFERENCES c h e du l e A( F o r m 990 o r 9 9 o - E Z ) 2003 C/O RICHARD CHRYST, COMMSSIONER 31-066Part I I I StatementsAbout Act i vi t i es ( S e e page 2 o f t h e i n s t r u c t i o n s . )

Duri ng t he y e a r , has t he organi zati on att empted t o i n f l u en ce n at i o na l , s t a t e , or l o c a l l e g i s l a t i o n , i ncl uding any at t empt t o i nf l uencepubli c opi nion on a l e g i s l a t i v e mat t er or r ef er endums I f " Y e s , " enter t he t o t a l expenses p a i d o r i ncurr ed i n connecti on w t h t hel obbyi ng a c t i v i t i e s1$ $ ( Must equal amount s on l i n e 38, P a r t VI -A,or l i n e i of Par t VI -B . )Organi zat i ons t h a t made an e l e c t i o n under secti on 501( h) by f i l i n g Form5768 mus t compl et e P a r t VI - A Ot her organizat i ons checki ng' Y e s , " mus t compl et e Part VI - B ANDa t t a c h a st at ement gi vi ng a de t a i l e d d es c r i p t i o n o f t h e l obbyi ng a c t i v i t i e s .Duri ng t he y e a r , has t he o r g an i z a t i o n, e i t h er d i r e c t l y or i n d i r e c t l y , engaged i n any of t he fo l l ow ng acts w t h any s u bs t a n t i a l co nt r i b ut o r s ,t r u s t e e s , d i r e c t o r s , o f f i c e r s , c r e a t o r s , key empl oyees, or members of t h e i r f a m l i e s , or w t h any taxabl e organizat i on w t h whi ch any suchpers on i s a f f i l i a t e d as an o f f i c e r , d i r e ct o r , t r u s t e e, maj ori ty owner , or p r i n c i p a l benef i c iary ( 1 / t he answer o any quest i on i s "Yes , "attach a det a i l ed st atement expl ai n ing t he t ransact i ons)

a S a f e , exchange, or l eas i ng of propert y?b Lendi ng of money or other ext ensi on of credi t?c Furni shi ng of goods, s er v i c es , o r f a c i l i t i e sd Payment of compensat i on ( or pay ment or r ei mburs ement of expenses i f more t han $1, 000)?e Transfer of any p ar t o f i t s i ncome or assets?

3 a Do you make grant s f or schol arships, f e l l o ws hi p s, st udent l o an s, e t c . ( I f " Y e s , " attach an expl anat i on of hovy,EE STATEMENT7you deter m ne t h a t r e ci p i e nt s q ua l i f y t o receive payment s . )b Do youhave a secti on 403(b) annui t y pl an f or your empl oyees?

es No

X

X

The organi zati on i s not a p r i v a t e f oundati on because i t i s : (P l ease check onl y ONE a pp l i c a bl e box)5Dchurch, conventi on of chur ches, or associ ati on of chur ches . Secti on 170(b)( 1)( A)( i ) .6Dschool . Secti on 170(b)( 1)( A)( u) . (Al so compl et e Part V )7~hospi t al or a cooperat i ve h os p i t a l servi ce organizat i on. Secti on 170( 6)( 1)( A)( ui ) .8 E] AF e de r a l , s t a t e , or l o c al gover nment or government al u ni t . Secti on 170(b)(1)(A)(v) .90medi cal research organi zati on operated i n conj uncti on w t h a ho s p i t a l . Secti on 170( b)( 1)( A)( ui ) . Enter the h os pi t a l ' s name, c i t y ,

and s t a t e 00 ,10Dn organi zati on operated f or t he b en ef i t o f a col l ege or u n i v e r s i t y owned or operat ed by a gover nment al u ni t . Secti on 170(b)( 1)( A)( i v) .

(Al so compl et e t he Suppor t Schedul e i n Par t I V-A )11aDn organi zati on t h a t normal l y recei ves a s u bs t a n t i a l p a r t of i t s support f rom a gover nment al u ni t o r f rom t he general publi c .

Sect i on 170(b)( 1)( A)( vi ) . (Al so compl et e t he Suppor t Schedul e i n P a r t I V-A)11b~communi ty t r u s t . Secti on 170(b)( 1)( A)( w . (Al so compl et e t he Suppor t Schedul e mPart I V-A)12~norganizat i on t h a t nor mal l y r ecei ves : ( 1) more t han 33 1/3% of i t s support f rom c o nt r i b ut i o ns , membershi p f e e s , andgross

r e c ei p t s f rom a c t i v i t i e s r e l a t e d t o i t s c ha r i t a bl e , et c . , f uncti ons - subj ect t o c er t a i n excepti ons, and ( 2) nomoret han 33 1/3% ofi t s support from gross i nvest ment i ncome and unrel ated busi ness taxabl e i ncome ( l e s s sect i on 511 t a x ) f rombusi nesses acqui r edby t he organi zati on a f t e r J une 30, 1975 . See secti on 509(a)(2) . (Al so compl et e t he Suppor t Schedul e i n Part I V - A )

32311112-OS-03


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MDAMERCANATHLETIC CONFERENCESchedul e A Form990 or 990- EZ) 2003 C/ORCHARDCHRYST COMMSSONER 31-0682486 Page 9Part I V-A Support Schedule ( Compl et e onl y i f you checked a box on l i n e 10, 11 , o r 12 ) Usecashmethod o f account i ng .Note Youma use t he worksheetmt he i nstr uct ions f or convert i n g fromt he accrual t o t he cashmethod of account i ngCal endar year ( o r f i s c a l yearbeai nni na i n) Bi d ( a) 2002 ( b) 2001 ( c) 2000 ( d) 1999 ( e ) T o t a l

pp i ax r evenues i e v i e a r o r meorganizati on' s b en e f i t and e i t h erpai d t o i t o r expended on i t s behal f21 The v a l u e o f services o r f a c i l i t i e sf urni shed t o t he organizati on by a

gover nment al u ni t wi thout charge .Donot i ncl ude t he val ue o f serviceso r f a c i l i t i e s ge n er a l l y f urnished t ot h e pu bl i c wi thout charge

22 Ot her i ncome . Attach a schedul e .Donot i ncl ude gai n o r ( l o s s ) f r o ms a l e o f c a pi t a l assets23 T o t a l o f l i n e s 15 through 2224 Line 23m nus l i n e 17 525 Enter 1%o f l i n e 2326 Or ganiz ati ons descri bed on l i n e s 10 o r 1 1 : a Enter 2%of amount n col umn ( e ) , l i n e 24

b Prepare a i s t f or your records t o showt he nameo f and amount contr i buted by each person (other than a gover nment alu ni t o r p ub l i c l y suppor t ed organi zati on) whose t o t a l g i f t s f or 1999 through 2002 exceeded t he amount shownm i ne 26a .Do not f i l e t h i s l i s t w t h your re turn . Enter t he t o t a l o f a l l these excess amount s

c T o t a l suppor t f or secti on 509( a)( 1) test Enter l i n e 24, col umn ( e)d Add Amounts f r o mcol umn ( e ) f o r l i n e s : 18 19

22 26be Publ i c suppor t ( l i n e 26c m nus l i n e 26d t o t a l )

0 0 - 1 26 d NA1 1 1 1 1 , - 26 e NA

h I nvestment i ncomepercentage ( l i n e 18, col umn ( e ) (numerator) d i v i d ed by i ne 27f ( denomnator)) 1 27h I . 2UU5%28 Unusual Grants For an organizati on descri bed i n l i n e 1 0 , 1 1 , o r 12 t h a t recei ved any unusual grants duri ng 1999 through 2002, prepare a i s t f o r your recordst o show, f or each y e a r , t h e nameo f t he c o nt r i bu t or , t he date and amount o f t h e g r a n t , and a b r i e f d es c r i pt i o n o f the nature o f t h e grant . Do n o t f i l e t h i s l i s t w t hyour r e t u r n . Do n o t i ncl ude these grants i n l i n e 15 .323121 12-OS-03 NONE ScheduleAdorme e o o r 9 9 0 - E Z ) z o o s

9768184 3569-LB 2003.09000 MDAMERCANATHLETICCONFE 3569-LH1

15 u r n s , g r a n t s , anaconmouuonsrecei ved . ( Do not i n c l u de unusualgrants . See l i n e 28 . 0 . 0 . 0 .i s Me mb e r s h i p t e e s r e c e i v e d 850 , 000. 1, 65- 2 , 000. 607 000. 607 017 Gr oss r e c e i p t s f r o m adm ssions,mer chandi se s ol d or servicesper f or med, o r f u r n i s h i n g o f

f a c i l i t i e s i n any a c t i v i t y t h a t i sr e l a t e d t o t he organizati on' sc h a r i t a b l e , e t c . , p u r p o s e 7 , 194 , 104 5 , 484 871 . 3 , 587 375 3 776, 818 Gr oss i ncome f r omi n t e r e s t ,d i v i d en d s , amounts received f r o mpayment s on s e c u r i t i e s l oans ( s e c -t i o n 5 1 2 ( a ) ( 5 ) ) , r e n t s , r o y a l t i e s , andu nr e l a t e d busi ness taxabl e i ncome

( l e s s secti on 511 taxes) f r o mbusi nesses acquir ed by t heo r g an i z a t i o n a l t e r J u n e 30 , 1975 3 2 0 5 . 4, 038 14 , 347 . 26 119 Ne t i ncome f r o m unrel ated busi ness

a c t i v i t i e s n o t i ncl uded i n l i n e 18

01 .

f Publ i c suppor t percentage ( l i n e 26e ( numer ator ) divi ded by l i n e 26c (denomnator)) 1 26f I NA27 Or ganiz ati ons descri bed on l i n e 12 a For amounts i ncl uded i n l i n e s 1 5 , 1 6 , and 17 t h a t wer e received f r o m a ' d i s q ua l i f i e d person," prepare a l i s t f o r your

records t o showt he name o f , and t o t a l amounts received meach year f r o m each ' d i s q u a l i f i e d person : ' Do not f i l e t h i s l i s t w t h your re turn . Enter t he sumo fsuch amounts f or each year :( 2002) 0 . ( 2001) 0 . ( 2000) 0 . ( 1999) 0 .

b For any amount ncl uded m i ne 17 t h a t was recei ved f r o meach person (other than " d i s q u a l i f i e d persons") , prepare a i s t f o r your records t o showt he name of ,and amount received f o r each y ea r , t h a t was more than t he l a rger o f ( 1 ) t he amount on l i n e 25 f o r t he year or ( 2) $5, 000. ( I nc l ude i n t he l i s t organizati onsdescri bed m i n e s 5 through 11 , as we l l a s i n di v i d ua l s . ) Do n o t f i l e t h i s l i s t w t h your r e t u r n . A f t e r computi ng t he d i f f e r e n c e between t he amount recei ved andt h e l a r g er amount descri bed i n ( 1 ) o r ( 2 ) , e n t e r t he sumof these d i f f e r e n ce s ( t h e excess amount s) f o r each year :( 2002) 0 . ( 2001) 0 . ( 2000) 0 . ( 1999) 0 .

c Add Amount s f r o mcol umn ( e ) f o r l i n e s : 15 16 371600017 20, 043158 20 21 . 27c 23, 759 158.

d Add L i n e 27a t o t a l 0 . and l i n e 27b t o t a l 0 . 127d 0 .e Publ i c suppor t ( l i n e 27c t o t a l m nus l i n e 27d t o t a l ) " 7e 23 , 759, 158.

f T o t a l suppor t f o r secti on 509( a)( 2) t e s t : Enter amount on l i n e 23 , col umn ( e) 1 27f 23, 806 899 .Q Publ i c support percentage ( l i n e 27e(numerator) di videdby i ne 27f (denomnator)) 127 99.7995%


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34 a Does t he organ izat i on r e c e i v e any f i n a n c i a l a i d o r assi s tance f r o ma gover nment al agencyb Has t he organi zat i on' s r i g h t t o such ai d ever been r evoked or suspended

I f you ans wer ed "Yes" t o e i t h er 34a or b, please explai n usi ng an at t ached st at ement35 Does t he organ izat i on c e r t i f y t h a t i t has compl i ed w t h t he appl i cabl e r equi r ement s of sect i ons 4. 01 t hrough 4 05 of Rev . Proc . 75- 50,

1975- 2 C B . 587, covennn r a c i a l nondi scnmnat i on9 I f "No . " a t t a c h an expl anati onSchedul e A(Form990or 990- EZ) 2003

10768184 3569-LB 2003.09000 MDAMERCANATHLETIC CONFE 3569-LB1

MD-AMERICANATHLETIC CONFERENCES che du l e A ( F o r m 99 0 o r 9 9 0 - E Z ) 2003 C/ ORICHARD CHRYST COMMSSIONER 31-0682486 Page 4Part V Pr i va t e School Quest i onnai re ( S e e page 7 o f t h e i n s t r u c t i o n s . ) N/A( To be compl etedONLYbyschool s t hat checked the boxon l i n e 6 i n Part I V)No29 Does t he organi zat i on have a r a c i a l l y nondi sc r i mnatory po l i cy t owar d st udents by st at ement i n i t s c h a r t e r , byl aws, ot her governi ng

i nst r ument, or ma r e s o l u t i o n of i t s governi ng body?30 Does t he organi zati on i ncl ude a st at ement of i t s r a c i a l l y nondi sc r i mnatory p o l i c y t owar d students i n a l l i t s brochur es, catal ogues,

and ot her w r i t t e n communi cat i ons wi t h t h e publ i c deal i ng w t h student admssi ons, program, and schol arshi ps?31 Has t he organ izat i on p ub l i c i z e d i t s r a c i a l l y nondi sc r i mnatory po l i cy t hr ough newspaper or br oadcast medi a dur i ng the peri od of

s o l i c i t a t i o n f or st udents, or duri ng the r e g i s t r a t i o n peri od i f i t has no s o l i c i t a t i o n program i n a way t h a t makes t h e po l i c y knownt o a l l parts o f t h e gener al communi ty t servesI f " Y e s , " pl ease descr i be ; i f " No ; please expl ai n . ( I f you need more space, a t t a c h a separate st at ement . )

32 Does t he organi zat i on m i n t ai n t he fo l l owng :a Recor ds i n d i c a t i n g t he r a c i a l composi t i on o f t h e st udent body, f a c u l t y , andadmni s trat i ve s t a f f ?b Recor ds document i ng t h a t schol arshi ps and ot her f i n an ci a l ass is t ance ar e awar ded on a r a c i a l l y nondi sc r i mnatory basi sc Copi es of a l l catal ogues, brochur es, announcement s, and ot her w r i t t e n communi cat i ons t o t he publ i c deal i ng w t h st udent

admssi ons, program, and schol arshi psd Copi es of a l l mter i a l used by t he organi zat i on or on t s behal f t o s o l i c i t contr i buti ons?

I f you answer ed " N o" t o any of t he above, please expl ai n . ( I f youneed more space, a t t a c h a separate st at ement )

33 Does t he organ izat i on di sc r i mnate by race i n any way w t h r espect t o :a St udent s' r i g h t s or p r i v i l e ge s ?b Admss i ons p o l i c i e s ?c Empl oyment o f f a c u l t y o r a dm n i s t r a t i v e s t a f fd Schol ars hi ps or ot her f i n a n c i a l a s si s t a n cee Educat i onal p o l i c i e s ?f Use of f a c i l i t i e s ?p A t h l e t i c program?h Ot her e xt r a c u r r i c ul a r a c t i v i t i e s ?

I f you ans wer ed ' Yes" t o any of t he above, pl ease expl ai n . ( I f you need more space, attach a separate st at ement)

32313112-05-03


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MDAMERCANATHLETIC CONFERENCES c he d ul e A ( F o r m 990 o r 9 9 0 - E Z ) 2003 C/ORCHARDCHRYST COMMSSIONER 31-0682486 Pa g e 5PartWLobbyi ngExpendi tures by El ecti ng Publ i c Chari ti es ( S e e page 9 o f t he i n s t r u c t i o n s . ) NA( To be compl eted ONLYby an e l i g i b l e organi zati on t h a t f led Form 5768)

Check "Df t he organi zati on bel ongs t o an a f f i l i a t e d arouo . Check " 6~f you checked " a" and " l i m t e d c o n t r o l " provi si ons aoolv .( a) ( b )A f f i l i a t e d group To b e compl eted f or ALL

t o t a l s e l e ct i n g o r g an i z a t i o n sNA36 Total l obbyi ng expendi t ures t o i n f l u e n c e publ i c opi ni on (grassroots l obbyi ng)37 Total l obbyi ng expendi t ures t o i n f l u en c e a l e g i s l a t i v e body ( d i r e ct l obbyi ng)38 Total l obbyi ng expendi t ures ( add l i n e s 36and 37)39 Ot her exempt purpose expendi t ures40 Total exempt purpose expendi t ures ( add l i n e s 38 and39)41 Lobbyi ng nontaxabl e amount . Ent er t heamount f r o m t he f o l l o w n g t a b l e -

I f the amunt on l i ne 40 s - The l obbyi ng nontaxab e amunt i s -Not over $500, 000 20%of the amount onl i ne 40Over $500,000but not over $1,000,000 $100,000 plus 15%of theexcess over $500,000Over $1,000,000but notova$1,500,000 $175000plus 10%of theexcess over $1,000,000Over $1,500,000but not over $17,000,000 $225,000 plus5%of theexcess over $1,500,000Over $17,000,000 $1,000,000

42 Grassr oots nontaxabl e amount ( e n t e r 25%of l i n e 41)43 Subtract l i n e 42 fr om l i n e 36 . Ent er - 0- i f l i n e 42 i s more than l i n e 3644 Subtract l i n e 41 f r o m l i n e 38 . Ent er - 0- i f l i n e 41 i s more than l i n e 38

Cauti on : I f there i s an amunt onether i n e 43 or l i n e 44, you mst i l e Form47204- Year Avera gi ng Peri od Under Secti on 501(h)

(Somorgani zat i ons that madea secti on 501(h) e l e c t i o n do n ot have t o compl ete a l l of t he f i v e col umnsbel ow See t he i n s t r u c t i o n s f or l i n e s 45 t hrough 50 on page 11 of t he i n s t r uc t i o n s . )Lobbyi ng Expendi t ures Duri ng 4-Year Aver agi ng Peri od

( b) ( c) ( d)2002 2001 2000A

( e)T o t a l

49 Grassroots cedi ng amount(150%of l i n e 48( e))

50 Grassroots l obbyi ng~ Part V -B LobbyingActi vi tybyNonelectingPubl i c Chari t i es

(For r e po r t i n g onl y by organi zati ons t h a t di d not compl ete Part VI- A) ( See page 12 of t he i n s t r uc t i o n s . ) NADur i ng t h e y e a r , di d the organi zat i on at t empt t o i n f l u en c e n a t i o n a l , s t a t e or l o c al l e g i s l a t i o n , i n c l u d i n g any at t empt t o Yes No Amunti n f l u e n c e publ i c opi ni on on a l e g i s l a t i v e mat t er or r ef erendum t hrough t he use ofa Vol unteers

b Pai d s t a f f or mnagemnt ( I ncl ude compensat i on i n expenses reported on l i n e s c t hrough h . )c Medi a advert i sement sd Mai l i ngs t o member s, l e g i s l a t o r s , o r t h e publ i ce P ub l i c at i o ns , o r publ i shed or broadcast st at ement s

f Grants t o other organi zati ons f or l obbyi ng purpos esp Di r e c t contact w th l e g i s l a t o r s , t h e i r s t a f f s , gover nment o f f i c i a l s , or a l e g i s l a t i v e bodyh R a l l i e s , demonst r at i ons, semnars, convent i ons, speeches, l e c t u r e s , or any other means

i Total l obbyi ng expendi t ures ( Add l i n e s c t hrough h . ) ~ 0.I f " Y es " t o any of t he above, also attach a st at ement gi vi ng a de t a i l e d descri pti on of t he l obbyi ng a c t i v i t i e s .

i z3osoa Schedul e A(Form990 or 990- EZ) 2003114902277681843569La 200309000MDAMERCANATHLETCCONFE3569LB1

Li mts on Lobbyi ng Expendi turest e r m " e x pe n di t u r e s " means amount s p ai d or i n c ur r

Cal endar year ( o r ( a )f i s c a l year begi nni ng i n ) 1 200345 Lobbyi ng nontaxabl e

46 Lobbyi ng cedi ngamount47 T o t a l l obbyi ng48 Grassroots nonta xabl e


12/21

( i ) Cash 51a( i ) X( i i ) Ot her asset s e ( i i ) X

b Ot her tr ansacti ons :( i ) Sal es or exchanges of asset s w t h a nonchant abl e exempt organi zati on b ( i )

( i i ) Pur chases of assets f r o ma nonchant abl e exempt organi zati on b ( i i )( i i i ) Rental of f a c i l i t i e s , equi pment or ot her asset s b(M X( i v ) Rei mbur sement ar r angement s b ( i v ) X( v) Loans or l oan guarant ees b ( v ) X

( v i ) Per f or mance of servi ces or member shi p or f undrai si ng s o l i c i t a t i o n s b ( v l ) Xc Shari ng of f a c i l i t i e s , equi pmnt , mail i ng l i s t s , ot her a s s e t s , o r pai d empl oyees ~ C Xd I f t he answer t o any of t he above i s ' Y e s , ' compl et e t he f o l l o wi n g schedul e. Col umn ( b) shoul d al ways show he f a i r mar ket val ue of t he

goods, o t he r a s s e t s , o r servi ces gi ven by t he report i ng organiz ati on. I f t he organizati on received l e s s t han f a i r mar ket val ue many

52 a I s t he organiz ati on d i r e c t l y or i n d i r e c t l y a f f i l i a t e d w t h , o r r el a t e d t o, one or mor e t ax- exempt organi zati ons descri bed msect i on 501(c ) of t heCode ( o t h e r t han sect i on 501(c)(3 )) or i n sect i on 527? *=es No

i 2 - os - o a scneaui e n ( F o rm99UOf yyU- t L) zoos12768184 3569-LB 2003.09000 MDAMER CAN ATHLETIC CONFE 3569-LB1

MD-AMERICANATHLETIC CONFERENCES c he d ul e A F o r m 990 o r 9 9 0 - E Z ) 2003 C/ ORICHARD CHRYST COMMSSIONER 31-0682486 Pag e 6Part VI I I nformati onRegardingTransfers Toand Transacti ons and Rel ati onshi ps Wth Nonchari tabl eExempt Ogani zat i ons (See gape 12 of t he i n s t r u c t i o n s . )

51 Di d t h e report i ng o r g an i z a t i o n d i r e c t l y or i n d i r e c t l y engage i n any of t he f o l l o wi n g w t h any other organi zati on descri bed i n sect i on501(c ) o f t h e Code ( o t h e r t han sect i on 501(c)(3) organi zati ons) or i n sect i on 527, r e l a t i n g t o p o l i t i c a l organi zati ons?

a Transfer s f r o m t he r e p or t i n g organi zati on t o a nonchant abl e exempt organiz ati on of : Yes No


13/21

MDAMERCANATHLETIC CONFERENCE C0 RC

PAYMENTS TOAFFILIATESRM990

AFFILIATE'S ADDRESSMUNCE, IN 47306

FILIATE'S NAMEL STATE UNVERSITY

RPOSE OF PAYMENTA/BOW POST SEASONREVENUE ALLOCATION

AMOUNT178,602 .

13 STATEMENTS) 1768184 3569-LB 2003.09000 MDAMERCANATHLETIC CONFE 3569-LB1

FILIATE'S NAMEUNVERSITY

POSE OF PAYMENTA/BOW POST SEASONREVENUE ALLOCATION

AFFILIATE'S ADDRESSAKRON OH 44325

31-0682486

STATEMENT 1

AMOUNT166,143.

FILIATE'S NAME AFFILIATE'S ADDRESSWINGGREENSTATE UNVERSITY BOWINGGREEN OH 43403RPOSE OF PAYMENT AMOUNTAA/BOW POST SEASONREVENUE ALLOCATION 238,472

FILIATE'S NAME AFFILIATE'S ADDRESSTRAL MCHGANUNVERSITY MOUNT PLEASANT, M 48859

RPOSE OF PAYMENT AMOUNTAA/BOW POST SEASONREVENUE ALLOCATION 163,602

FILIATE'S NAME AFFILIATE'S ADDRESSMCHGANUNVERSITY UPSILANTI, M 48197



14/21

AFFILIATE'S ADDRESSHUNTINGTON WV 25715

LIATE'S NAMEHALL UNVERSITY

POSE OF PAYMENTA/BOW POST SEASONREVENUE ALLOCATION

AMOUNT207,342.

FILIATE'S NAME AFFILIATE'S ADDRESSRTHERN ILLINOS UNVERSITY DEKALB IL 60115RPOSE OF PAYMENT AMOUNTA/BOW POST SEASONREVENUE ALLOCATION 181,602.

AFFILIATE'S ADDRESSTOLEDO OH 43606

FILIATE'S NAMEE UNVERSITY OF TOLEDORPOSE OF PAYMENTA/BOW POST SEASONREVENUE ALLOCATION

AMOUNT209,602.


MA-AMERCANATHLETIC CONFERENCE C/0 RCFILIATE'S NAME

STATE UNVERSITYPOSE OF PAYMENTA/BOW POST SEASONREVENUE ALLOCATION

AFFILIATE'S ADDRESSKENT, OH 44242

31-0682486

AMOUNT173,602 .

FILIATE'S NAME AFFILIATE'S ADDRESSAM UNVERSITY OXFORD OH 45056RPOSE OF PAYMENT AMOUNTA/BOW POST SEASONREVENUE ALLOCATION 599,602 .

FILIATE'S NAMEOUNVERSITY

RPOSE OF PAYMENTA/BOW POST SEASONREVENUE ALLOCATION

AFFILIATE'S ADDRESSATHENS, OH 45701

AMOUNT166,102.


15/21

MDAMERCANATHLETICCONFERENCE C0 RC 31-0682486FILIATE S NAME AFFILIATE'S ADDRESSSTERNMCHGANUNVERSITY KALAMAZOO M 49008

RM990 OTHEREXPENSES STATEMENT 2

FUNDRASINGICATING 158,482 158,482 .TINGS &MOTIONS 88,650 88,650 .MPLIANCE SEMNARS 23,228 23,228 .S & SUBSCRPTIONS 16,365 16,365 .ARDS 38,679. 38,679 .SURANCE 43,512 43,512 .A PREVEWS 55,027 55,027 .

B SITE MANTENANCE 26,689 . 26,689 .AECONFERENCES 18,831 . 18,831 .MPORARY SERVCES 27,150 . 27,150 .OLL SERVCES 1,468 . 1,468 PARKING 20,257 . 20,257 .

15 STATEMENTS) 1, 2768184 3569-LB 2003.09000 MDAMERCANATHLETICCONFE 3569-LB1

RPOSE OF PAYMENT AMOUNTAA/BOW POST SEASONREVENUE ALLOCATION 191,102 .

LIATE'S NAME AFFILIATE'S ADDRESSUNVERSITY OF NEWYORK AT BUFFALO NY 14200FFALO


FILIATE'S NAME AFFILIATE'S ADDRESS

VERSITY OF CENTRAL FLORDA ORLANDO FL 32816RPOSE OF PAYMENT AMOUNTA/BOW POST SEASONREVENUE ALLOCATION 18,000

TAL TOFORM990, PART I , LINE 16 2,818,477

PROGRAM MANAGEMENTSCRPTION TOTAL SERVCES ANDGENERAL(D)


16/21

MDAMERCANATHLETIC CONFERENCE C0 RC/NCAA BBALL

URNAMENTS 207,441 . 207,441 C TELEVSION 769,690 . 769,690 .ORCTY & GMAC

WS 2,491,700 2,491,700 .C FOOTBALLAMPIONSHP 25,570 25,570 .AL & CONSULTING 72,628 72,628 .

C PROPERTIES 116,019 116,019 .ERREDMPENSATION 72,000. 72,000 .TAL TOFM990, LN 43 4,273,386 4,271,918 . 1,468 .

RM990 CASHGRANTS ANDALLOCATIONS STATEMENT 3

DONEE'SSSIFICATION DONEE'S NAME DONEE'S ADDRESS RELATIONSHP AMOUNTC TEAM TIFFANY HEHMEYER 1421 JAMES DR, MEMBER STUDENTYSICANS CELINA OH45822 600 C TEAM CHRSTOPHER 2290 MARWOOD MEMBER STUDENTYSICANS BRADLEY WATERFORD M

48320 600

1,200 TAL INCLUDEDONFORM990, PART I 2, LINE 22

16 STATEMENTS) 2, 3, 4768184 3569-LB 2003.09000 MDAMERCANATHLETIC CONFE 3569-LB1

31-0682486

RM990 OTHER LIABLITIES STATEMENT 4

SCRPTION AMOUNTSPECAL ASSISTANCE FUND 226,311

EARNED INCOME 100 ERREDCOMPENSATION 72,000

TAL TOFORM990, PART I V, LINE 65, COLUMNB 298,411


17/21

MDAMERCANATHLETIC CONFERENCE C0 RC 31-0682486

17 STATEMENTS) 50227 768184 3569-LB 2003.09000 MDAMERCANATHLETICCONFE 3569-LB1

RM990 PART V - LIST OF OFFICERS DRECTORS STATEMENT 5TRUSTEESANDKEY EMPLOYEES

EMPLOYEETITLE AND COMPEN BENPLANEXPENSE

E ANDADDRESS AVRGHRS/WK SATION CONTRB ACCOUNTCHARDCHRYST COMMSSONERPUBLICSQUARE, 15THFLOOR 40 185,000 . 18,500 . 6,500.

EVELAND OH 44113GENNARELLI ASSOC COMM/EXTERNAL OPSPUBLICSQUARE, 15TH FLOOR 40 84,750 . 8,475 5,000 EVELAND OH 44113

L ROBINSON ASSOC COMM/LEGAL & COMPPUBLIC SQUARE, 15THFLOOR 40 73,000. 7,300. 4,200 EVELAND OH 44113

EPHANE MCDONALD ASSOC COMM/ SPORTS PRGRMPUBLIC SQUARE, 15THFLOOR 40 8,667 867 . 0 .EVELAND OH 44113

LUS PROENZA PRESDENT, UNV OF AKRONPUBLICSQUARE, 15THFLOOR 0 0 . 0 . 0 .

EVELAND OH 44113 BEVERLY PITTS PRESDENT, HALL STATEPUBLICSQUARE, 15THFLOOR 0 0 . 0 . 0 .

EVELAND OH 44113 SDNEY RBEAU PRESDENT, BOWINGGREENPUBLICSQUARE, 15THFLOOR 0 0 . 0 . 0 .EVELAND OH 44113

JOHNB. SMPSON PRESDENT, BUFFALOPUBLICSQUARE, 15THFLOOR 0 0 . 0 . 0 .

EVELAND OH 44113 MCHAEL RAO PRESDENT, CENTRAL MCHPUBLICSQUARE, 15THFLOOR 0 0 . 0 . 0 .

EVELAND OH 44113 SAMUEL KIRKPATRCK PRESDENT, EASTERNMCHPUBLICSQUARE, 15THFLOOR 0 0 . 0 . 0 .EVELAND OH 44113

CAROL CAR I 'WRIGHT PRESDENT, KENT STATE UNVPUBLICSQUARE, 15THFLOOR 0 0 . 0 . 0 .

EVELAND OH 44113


18/21

MDAMERCANATHLETIC CONFERENCE C0 RC DANANGEL PRESIDENT, MARSHALL UNVPUBLIC SQUARE, 15THFLOOR 0 0 .

EVELAND OH 44113 JAMES GARLANDPUBLIC SQUARE, 15THFLOOR

EVELAND OH 44113 D JOHNPETERSPUBLIC SQUARE, 15THFLOOREVELAND OH 44113

ROBERT GLIDDENPUBLIC SQUARE, 15THFLOOR

EVELAND OH 44113 DANEL JOHNSONPUBLIC SQUARE, 15THFLOOREVELAND OH 44113 JUDTH I . BALEYPUBLIC SQUARE, 15THFLOOREVELAND OH 44113

0 . 0 .

0 . 0 .PRESIDENT, WESTERNMCH0 0 .

RELATEDOREXCLUDED EXEMPT FUNC-AMOUNT TION INCOME

187,645 2,466,280 668,680.1,000,000 23,500.2,707,497 98,182 .1,781 655,122.7,808,687

18 STATEMENTS) 5, 6768184 3569-LB 2003.09000 MDAMERCANATHLETIC CONFE 3569-LB1

PRESIDENT, MAM UNV0 0 .

PRESIDENT, NORTHERN ILL .0 0 .

PRESIDENT, OHOUNVERSITY0 0 .

PRESIDENT, UNV OF TOLEDO0 0 .

31-0682486

0 . 0 .

0 . 0 .

0 . 0 .

0 . 0 .

TALS INCLUDEDONFORM990, PART V

RM990 PROGRAMSERVCE REVENUE

BUS UNRELATED EXCLCRPTION CODE BUSINESS INC CODE

NCAABBALL TOURNEYC TELEVSIONW ALLIANCE GUARANTEERPORATE SPONSORSHPSORCTY & GMACBOWS

C FOOTBALL CHAMPIONHER TOURNAMENTS/EVENTC PROPERTIESFORM990, PART VI, LINE 93

351,417. 35,142 . 15,700.

STATEMENT 6


19/21

MA-AMERCANATHLETIC CONFERENCE C0 RC 31-0682486

MAC TEAMPHYSICANS AWARD ESTABLISHEDJUNE 30, 1989 FOR "TEAMPHYSICAN"STUDENTS MAORNG INSPORTS MEDCNE AWARDEDANNUALLY BASEDONNEED& SCHOLARSHP HOB JAMES MEMORAL POST GRADUATE SCHOLARSHP: ANNUAL STUDENT ATHLETEPOST GRADUATE SCHOLARSHP BASEDONATHLETICPERFORMANCE & SCHOLARSHP.


EDULE A EXPLANATIONOF QUALIFICATIONS TORECEIVE PAYMENTS STATEMENT 7PART I I I , LINE 3


20/21

t

Form $$6$(December 2000)Depar t ment o f t heTreasuryI n t e r n a l Revenue Servi ce

Appl i cat i on f or Extensi on of Ti meTo F i l e anExempt Organi zati on Return OMBNo 1545-1709" i l e a appl i cati on f or each return .

Note Form990-Tcorporati ons request i ng anautomati c 6-monthext ensi on - check thi s box and com etePart/ onl y . . "DAl l other corpor ati ons ( i nc l udi ng Form990-C f i l e r s ) mst useForm7004 t o request anext ensi on of t i me t o f i l e i ncomef axreturns . Part nershi ps, REMCs and t rusts mst useForm8736 t o request anext ensi on of t i me t o f i l e Form1065, 1066, or 1041

Name of Exempt Or gani zati onMDAMERCANATHLETICCONFERENCECORCHARDCHRYST, COMMSSIONERNumber , s t r e e t , and roomor s u i t e no I f a P. O box, see i n s t r u c t i o n s .I24 PUBLICSQUARE, 15THFLOOR

31-0682486R eby theduedate f orf i l i n g yourreturn SeeI nstructi ons C i t y , t own or post o f f i c e , s t a t e , andZI P code For a o r e i gn address, see i n s t r u c t i o n s .CLEVELAND OH 44113

3a I f thi s appl i cati on i s f or Form990-BL 990-PF , 990~T, 4720, or 6069, ent er t he tentati ve t a x , l ess anynonrefundab ecredi ts . See i nstr uct i ons . . . .

b I f thi s appl i cati on i s f or Form990~PFor 990-T, ent er any ref undabl e credi ts and esti matedtaxpayments mde I nc l ude any pri or year overpayment al l owed as a credi t

Under p e n a l t i e s of penury, I decl are t h a t I have exam ned t h i s form i n c l u di n g acc ompanyi ng schedul es and st atement s, and t o t he b e s t o f my know edge and b e l i e f ,i t i s t r u e , c o r r e c t , and compl ete, and t h a t I amauthori zed t o prepare t h i s form 1 ` / 6 G C +COMMT


21/21

Si gnature and Ver i f i cat i onUnder p en al t i e s of penury, I decl are t h a t I have examned t h i s form i n c l u d i n g accompanyi ng schedul es and st atements, and t o t he best of myknow edge and b e l i e f ,i t i s t r u e , c o r r e c t , and compl ete, and t h a t I amauthori zed t o prepare t h i s fo rmc. - * ~ ~ e~~ ~ ~~pQ not e~7~ I y ,~~. e~Tmni . ~ J ' 7 / i . . ( , r ~ r i e l l l i i ~ r+DA

BYDi r e c t o r DateAl ternate Mai l i ng Address - Ent er t he address i f youwant thecopyof t h i s appl i cat i on f or an addi t i onal 3-mnth ext ensi on ret urned t o anaddressdi f f erent than theone entered above

NameType Number and s t r e e t ( i n c l u d e s ui t e , room o r a p t , no . ) Or aP O . box numberor p r i n t 5775 PERMETERDRVE - SUTE 200

Ci t y o r t own, provi nce o r s t a t e , and country ( i n c l u d i n g postal or ZI P code)323832

Form8868( 12- 2000) Page 20 i f youar e f i l i n g f or an Addi t i onal (not automati c) 3-Month Extensi on, complete onl y Part 1 and check t h i s box . .Note Onl ycomplete Part I I i f you haveal ready beengrantedan automti c 3-month extensi on on a previ ous l y f i l e d Form8868 0 I f you ar e f i l i n g f or an Automti c 3-Month Ext ensi on, completeonl y Part ( on page 1) .Part I I Addi t i onal (not automati c) 3-MonthExtensi onof Tme - Must f i l e Ori gi nal andOneCopy

Namof Exempt Organiz ati on Empl oyer i dent i f i cat i on numberType or DAMERCANATHLETCCONFERENCEpr int . 0RCHARDCHRYST COMMSSONER 310682486F i l e b y t heextended Number, street, and roomor su i te no I f a P. O box, see i nstruct i ons . For I RSuse onl ydue d al e f o r 24 PUBLICSQUARE 15THFLOORf i l i n g t her e t u r n see Ci ty, town or post o f f i c e , state, andZI Pcode . For a f orei gn address, see i nstr ucti ons .' " B ' " " ` ' " S CLEVELAND OH44113Check type of retu rn tobe f i l e d ( F i l e a separate appl i cat i on f or each return) :

Form990 0orm990-EZ0orm990-T (sec . 401(a) or 408( a) t r u s t )~orm1041-A0orm5227~orm88700orm990-BL~orm990-PF~orm990-T ( t r u s t other than above) ~orm4720~orm6069STOP Do not complete Part I I i f you wer e not al r eadygr antedan automat i c 3- month ext ensi on on a prevousl y f i l edForm868

I f t he organi zati on does not havean of f i ce or pl ace of busi ness i n the Uni t ed States, check t h i s box . . ~0" I f t h i s i s f or a GroupReturn, ent er t he organi zati on' s four d i g i t Group Exempti on Number (GEN) . I f t h i s i s f or t he whol e group, check t h i sbox10 I f i t i s f or part of thegroup, check th is box10nd attach a l i s t w t h the nams andEINs of al l mmbers t he ext ensi on i s f or .4 I request an addi t i onal 3-mnth ext ensi on of t i me unti l MAY16, 2005

.F or c a l e n da r year , or o t h e r t ax year b e gi n ni n g JUL 1 2003 and endi ng JUN30, 20046 I f thi s t ax year i s f or l ess than 12mnths, check reason I n i t i a l return 0i nal return 0hange i n account i ng per i od7 State i n detai l whyyou need t he ext ensi on

JUNE 302004 YEARENDAUDT NOTYET COMPLETE 8a I f thi s appl i cat i on i s f or Form990- BL, 990- PF, 990- T, 4720, or 6069, enter t he tentati ve t a x , l ess anynonref undabl e credi ts See i nstruct i ons . . . , . . . . . . $b I f thi s appl i cat i on i s f or Form990- PF, 990- T, 4720, or 6069, enter any ref undabl e credi ts and est i matedt ax paymnts made I nc l ude any prior year overpaymnt al l owed as a credi t andany amount pai dpreviously w t h Form8868 _ . . . . $c Bal ance Due Subtract l i n e 8b from i ne 8a I ncl ude your paymnt w t h th is f o r m or , i f requi red, deposi t w t h FTDcoupon or , i f requi red, by usi ng EFTPS (El ectr oni c Feder al TaxPaymnt System . See i nstr ucti ons $ NA

Noti ce to Appl i cant - To Be Competedby the I RSWhave appr oved t h i s a p p l i c a t i o n Pl ease attach t h i s fo rmt o t he organi zati on' s r e t u r n0ehave not approved thi s appl i cat i on . However , we havegranted a 10-day grace peri od fromt he l a t e r o f the date shown belowor t he duedat e of t he organi zati on' s return ( i nc l udi ng any prior ext ensi ons) Thi s grace peri od i s consi dered t o bea val id ext ensi on of t i me f or el ecti onsotherw se requi red t o be madeona t i mel y return . Please attach th is formt o t he organi zati on' s return .0ehave not approved t h i s appl i cat i on . Af ter consi deri ng the reasons stated i n i t e m7, we cannot grant your request f or an ext ensi on of t i me t of i l e . Weare not granti ng t he 7 0- day grace peri od.0ecannot consi der t h i s appl i cat i on because i t was f i l e d after t he due date of the retu rn f or whi ch anext ensi on was requested Other -

mid-american conference 990: fiscal year 2003

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