mid-american conference 990: fiscal year 2004

7/29/2019 Mid-American Conference 990: Fiscal Year 2004

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efile GRAPHIC rint - DO NOT PROCESS As Filed Data - DLN: 93490135007036

990 Return o f Organization Exempt F r om Income Tax O M B No 1545-0047FormUnder section 501 ( c) , 527, o r 4947(a)(1) o f the I n t e r n a l Revenue Code ( except b la c k l u ng 2004benefit t rus t o r private foundation)

Department o f th e_

Op e n to Pub l i cTreasury -The o r g a n i z a t i o n may have to use a copy of this r e t u r n to s a t i sf y s t a t e r ep o r t i n g requirements InspectionI n t e r n a l RevenueServiceA Fort he 2004 calendar year , o r tax year beginning 07- 01-2004 and ending 06-30-2005

C Name o f organization D Employer identification numberB Ch e ck i f a p p l i c a b l e Pl e a se MID-AMERICAN ATHLETIC CONFERENCE 31-0682486f l Address c ha n g e use IR S CO RICHARD CHRYST COMMISSIONER1Name c ha n g e label o rprint o r Number a nd s tr ee t ( o r P 0 bo x i f mail i s n o t d el i ve r ed t o s t r e e t address) Room/suite E Telephone number(- I n i t i a l r e t u r n t yp e. See 24 PUBLIC SQUARE 15TH FLOORF_ F i n a l r e t u r n SpecificI n st r u c - C i t y or town, s t a t e or country, a nd ZI P + 4 FAccountmg methodFa s h A c c r u a lf l Amended r e t u r n t i o n s . CLEVELAND, OH 44113_

Other ( s p e c i f y ) 0 -A p p l i c a t i o n pending* Section 501(c )( 3) o r g a n i z a t i o n s and 4947 ( a)(1) nonexempt charitable H a n d I ar e no t applicable to section 52 7 organizations

tru s ts must a t t a c h a completed Schedule A (Form 990 o r 990 - EZ). H(a ) I s t h i s a group r e t u r n f o r a f fi l i a te s ? F_ Ye s FoH(b) I f " Ye s" e n te r number o f a f f i l i a t e s 0 -G Web s i t e : -WWWMAC-SPORTS 0 CSN CO M H(c) Are a l l a f f i l i a t e s included? Fe s Fo

1 O r g an i z at i o n t y pe (check only o ne ) 1 - F!+ 501(c) (3 ) - 4 ( i n s e r t no (- 4947(a)(1) o r (- 52 7 ( I f "No," attach a l i s t Se e i n s t r u c t i o n s )H(d) I s t h i s a separate r e t u r n f i l e d by an organization

K Che ck here 1 - 1f th e o r g a n i z a t i o n ' s gross r e c e i p t s a r e n o rm al l y no t m o r e than $ 25 00 0 Th e -organization ne ed n , covered by a g roup r u l i n g ? ( Ye s Foo t f i l e a r et ur n w it h t he I R S , but i f the organization received a Form 99 0 Package i nth e m a i l , i t should f i l e a r et ur n without f i n a n c i a l data Some s ta te s require a complete return . I Group Exemption Number 1 -

M Che ck - Ff th e organization i s n o t r e q u i r e d t oL Gross receipts Add lines 6b, 8b , 9b , and 10b to l i n e 12 0 - 10,725,148 attach Sch B (Form 990, 990-EZ, or990-PF)

Revenue - Exnenses _ and Channes in Net Assets or Fund Balances (SPP nanp 1R o f t h e i ns tructi nns1 Contributions, g i f t s , grants, a n d similar amounts received

a Di r e ct public support l ab Indirect public support lbc Government c o n t r i b u t i o n s (grants ) . 1cd T ot a l (a dd l i n e s l a t hr ou gh 1c) (cash $ n o n c a s h $ ) ld

2 Program s e r v i c e revenue i nc l u d i n g government f e e s and contracts (f r om Part VII, l i n e 93) 2 9,063,3923 Membership dues and assessments 3 1,650,0004 I n t e r e s t on savings and temporary cash investments 4 11,7565 Di v id en ds a n d interest from securities 56a Gross r e n t s 6a


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Form 990 (2004) Page 2Statement of Al l organizations must complete column (A ) Columns (B), (C), and (D) are required for sectionFunctional Expenses 501(c)(3) and (4 ) organizations and section 4947(a)(1) nonexempt charitable trusts but optional

f o r others (See page 22 o f the instructions )Do not include amounts reported on line

6b , 8b , 9b , 10b, or 16 of Part I . ( A) Total(B ) Program

s e r v i c e s(C ) Management

and general (D ) Fundraising

22 Grants and allocations (attach schedule)(cash $ 1 ,2 00 noncash $ ) 22 1, 200 1, 200

23 S p e c i f i c assistance t o i n d i v i d u a l s (attach schedule) 2324 B e ne f it s p a id t o o r f o r members (attach schedule) 2425 Compensation of officers, directors, etc 25 365, 750 365, 75026 Other salaries and wages 26 331, 942 301, 942 30, 00027 Pension plan contributions 27 65, 842 65,84228 Other employee benefits 28 53, 802 53, 80229 Payroll taxes 29 49, 175 46, 475 2,70030 Professional fundraising fees 3031 Accounting fees 31 10, 600 10, 60032 Legal fees 32 38, 012 38, 01233 Supplies . . . . . . . . . . 33 23, 834 23, 83434 Telephone . . . . . . . . . . 34 25, 769 25, 76935 Postage and shipping . 35 17,724 17,72436 Occupancy 36 35, 806 35, 80637 Equipment rental and maintenance 3738 Printing and publications 38 60, 192 40, 411 19,78139 Travel 39 190,525 190,52540 Conferences, conventions, and meetings 4041 Interest 41 3, 801 3, 80142 Depreciation, depletion, etc (attach schedule) 42 9, 203 9, 20343 Other expenses not covered above (itemize)

a See Additional Data Table 43ab 43bc 43cd 4 3de 43e

44 Total functional expenses (add l i n e s 22 through 43 )Organizations completing columns ( B)-(D), carry thesetotals to lines 13-15 . 44 6,104,153 5,886,923 217,230 0


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Form 990 (2004) Page 3

Balance Sheets (See page 25 of the instructions.)Note : Where required, attached s chedules a n d a m o u n t s w i th in t he d es c ri p ti o n (A ) (B)

c o l umn s ho ul d b e f o r end-of-year a m o u n t s o n l y . Beginn i ng o f year En d o f year45 Cash-non-interest-bearing 162,069 45 762,13446 Savings and temporary cash investments 1,130 46 1,166

47a Accounts re ce ivable 47a 552,878b Less allowance fo r d o u b t f u l accounts 47b 172,735 47c 552,878

48a Pledges re ce ivable . . . . . 48ab Les s a llo wa nc e f o r doubtful a c c o u n t s 48b 48 c

49 Grants re ce ivable 4950 Receivables f r o m o f f i c e r s , directors, trustees, a n d key employees

(attach s c h e d u l e ) . . . . . . . . . . . . . . 5051 a Other notes a n d loans receivable (attach

s chedule) . . . . . . . 51 aC D b Les s a llo wa nc e f o r doubtful a c c o u n t s 51b 51 c

52 Inventories fo r s a l e or use 5253 Prepaid expenses and de fe rre d charges 32 9 53 20,00054 Investments-securities (at t a ch schedule) 0 - F-Cost F_ FMV 5455 a Inve stme nts - l a n d , buildings, an d

equipment b a s i s . . . . . 55a 201,868b Less ac c um u lated d e p rec i a t i o n (a tta c h

schedule) . . . . . . . 55b 122,958 55,519 55c 78,91056 Investments-other (attach s chedule) 5657a L a n d , b u ild i n gs , and equipment b a s i s 57a

b Less ac c um u lated dep reciation (attachs chedule) . . . . . . . 57b 57 c

58 Other assets ( d e s c r i b e 0 - ) 19 7 58 19 7

59 To t a l assets (add lines 45 through 58)(must e q u a l l i n e 74) . . 391,979 59 1,415,28560 Accounts payable and accrued expenses 632,409 60 861,503

61 Grants payable . . . . . . . . . . . . . . 6162 Deferred revenue 62

L n 63 Lo an s f r om o f f i c e r s , directors, trustees, a n d key employees (attach


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Form 990 (2004) Page 4Reconciliation of Revenue per Audited Reconcilliation of Expenses per AuditedFinancial Statements with Revenue per Financial Statements with Expenses perReturn (see page 27 of the instructions.) Return

a Total revenue, gains, and other support a Total expenses and losses per auditedper audited financial statements 10,725,148 financial statements . . . . 0 - a 10,492,165a b Amounts included on l i n e a b ut not on

b Amounts included on l i n e a b ut not on l i n e 17 , Form 990l i n e 12, Form 990 (1 ) Donated services

(1 ) Net unrealized gains and u se o f f a c i l i t i e s $on investments . $ (2 ) P r i o r year adjustments(2 ) Donated services reported on l i n e 2 0 ,

and u se o f f a c i l i t i e s $ Form 99 0 . . . $(3 ) Recoveries of p rio r (3 ) Losses r e po r te d o n

year grants $ l i n e 20, Form 990 $(4 ) Other (specify) (4 ) Other (specify)

$ $Add amounts on l i n e s (1) through (4) - b Add amounts on l i n e s (1) through (4 ) b

c Line a minus l i n e b . . . . . - C 1 0,725 ,1 48 c Line a minus l i n e b . . . . C10,492,165

0 -d Amounts i nc lu d ed o n l i n e 1 2, Form 990b ut not l i n e a : d Amounts included on l i n e 17, Form 990b u t not l i n e a :(1) Investment expenses noti n c l u d e d on l i n e 6 b , Form (1 ) Investment expenses99 0 . $ not i n c l u d e d on l i n e 6 b ,

Form(2 ) Other (specify) 99 0 . $

$ (2 ) Other (specify)Add amounts on l i n e s (1) and (2) - d $

e Total revenue per l i n e 1 2, Form 990 10 725 14 8 Add amounts on lines (1 ) and (2 ) - d( l i n e c plus l i n e d) - e , , e Totsl expenses pe r l i n e 17 Form 990( l i n e c plus l i n e d) 10,492,165eist of Officers , Directors , Trustees, and Key Employees ( L i s t each on e even i f not compensated; see


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Form 990 (2004) Page 5Other Information (See page 28 of th e instructions.) Y es No

76 D i d the organization e n g a g e i n a n y a c t i v i t y n o t p r ev i ou s ly reported t o th e IRS? I f " Y e s , " attach a d et a il ed d es cr i p t i o n o f each a c t i v i t y 76 N o77 Were any changes made i n the o r g a n i z i n g or governing documents bu t n ot r e p o r t e d to the IRS? 77 No

I f "Yes," attach a c o n f o rmed c o p y o f th e c h a n g e s78a D i d the organization h a v e u n rel a ted b us i nes s g r o ss i n c ome o f $1,000 or more during th e y ea r c o v er e d by t h i s r e t u r n ? 78a N o

b I f "Yes," has i t f il ed a ta x r e t u r n on Form 990-T fo r this year? 78b79 Was there a l i q u i d a t i o n , d i s s o l u t i o n , termination, or s u b s t a n t i a l c o n t r a c t i o n d ur in g t he year? I f " Y e s , " attach a statement 79 N o80a I s t h e o r g an i z at i o n r e l a t e d (other than by association with a statewide o r n a t i o n w i de organization) thr o u g h common membership,

governing b o d i es , t r u st e es , o f f i c e r s , e t c , t o a n y other exempt o r n onexempt organization? 80a N ob I f " Y es , " e nt er th e name o f th e o r g a n i z a t i o n 0 -

a n d c h e c k whether i t i s 1exempt o r 1nonexempt81a Enter d i rec t o r i nd i rec t political expenditures See l i n e 81 i n s t r u c t i o n s 81a

b Di d the o r g a n i z a t i o n f i l e Form 1120-POL fo r this year? 81b No82 a Di d th e o r g a ni z a ti o n r ec ei v e d o n a ted services o r the u s e o f materials, equipment, o r f a c i li t ie s a t n o c h a r g e o r

a t s ubsta nti a lly less than f a i r r e n t a l v a l ue ? 82 a Nob I f " Y e s , " yo u may i n d i c a t e th e v al ue o f these items here Do no t i n c l u d e t h i s amount as revenue

i n P a r t I or a s a n expense i n P a r t I I (See i n s t r u c t i o n s i n P a r t I I I ) 82b83a Di d the o r g a n i z a t i o n comply w i t h t he pu b li c i n s p e c t i o n requirements fo r r e t u r n s and exemption a p p l i c a t i o n s ? 83a Yes

b Did th e o r g a n i z a t i o n c o m p l y w it h t he d i s c l o s u r e requirements r e l a t i n g t o qu id p ro qu o c o ntr ibutio n s? 83 b No84 a Di d th e o r g a n i z a t i o n s o l i c i t a n y c o ntr ibutio n s o r g i f t s that were n ot ta x deduct ible? . 84 a No

b I f "Yes," d i d th e o r g a ni z a ti o n i n cl u d e with every solicitation a n express st atement that s u c h c o ntr ibutio n s o rg i f t s were n ot ta x deduct ible? 84 b

85 501(c)(4), ( 5 ) , or(6) o r g a n i z a t i o n s , a Were s u b s t a n t i a l l y a ll dues nondeductible by members? . . . . . . 85ab Did th e o r g a n i z a t i o n make o n ly i n - h o u s e lobbyin g expendit ures o f $2,000 o r less? . 85 b

I f "Yes," w as a n sw er ed t o either 85a o r 85b, d o n o t c om p lete 85c t h r o u g h 85h below unless th e o r g a n i z a t i o nreceived a w a i v e r f o r proxy ta x o w e d th e p r i o r year

c Dues a s s e s s m e n t s , a n d similar amounts f r om members . . . . . . 85 cd Section 162(e) lobbyi n g and political expenditures 85de Aggregate nondeductible amount of s e c t i o n 6033(e)(1)(A) dues n o t i c e s 85ef T axable amount o f lobbyin g a n d p o l i t i c a l expendit ures ( l i n e 85d less 85e) . 85 fg Does the o r g a n i z a t i o n elect to pay the section 6033(e) t a x o n the amount o n l i n e 85f? . 85gh I f section 6033(e)(1)(A) dues n o t i c e s were s e n t , does the o r g a n i z a t i o n agree to add the amount on l i n e 85fto i t s

r e as o n a bl e e st i ma t e o f d u es a llo c able t o n o n de du c t ib le lobbying a n d p o l i t i c a l expen ditures f o r t he f ol lo wi ng t axyear? 85h

86 501(c)(7 ) or g s . Enter a I n i t i a t i o n fees and c a p i t a l c o n t r i b u t i o n s i nc lu ded o n l i n e 12 86a


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Form 990 (2004) Page 6Analysis of Income- Producing Activities (See nanp 33 of the instructmns

Note : Enter gross amounts unless otherwise indicated Unrelate d business income Excluded b y s e c t i o n 5 12 , 5 13 , or 5 1 4 ( E ).Businesscode

(B )Amount Exclusioncode AmountRelated o r

exempt f u n c t i o nincome

93 Program service revenuea See Additional Data Tablebcdef Medicare/Medicaid paymentsg Fees and contracts from government agencies

94 Membership dues and assessments . . 1 , 6 5 0 , 0 0 095 I n t e r e s t on savings and temporary cash investments 14 1 1 ,7 5696 D ividends and interest from securities . .97 Net r e n t a l income o r (loss) from r e a l estate

a debt-financed propertyb non debt-financed property

98 Net r e n t a l income or ( l o s s ) from personal property99 Other investment income100 Gain or ( l o s s ) from s a l es o f assets other than inventory101 Net income or (loss) from special events .102 Gross profit or (loss) from sales of inventory103 Other revenue a

bcde

104 Subtotal (add columns (B), (D), and (E)) . 1 1 , 756 1 0, 71 3 , 3 92105 T ot al ( a dd l i n e 104, columns (B), (D), and (E)) . . . . . . . . . . . . . . . . . . 10,725,148Note : Line 105 plus line 1 d, P art I , should equal th e amount on line 1 2, P art I.

Relationship of Activities to th e Accomplishment of Exempt Purposes (See page 3 4 of theinstructions.)

Line No . Explain how each activity f o r which income i s reported i n column ( E ) o f Part VI I contributed importantly t o the accomplishmentt o f the organization's exempt purposes (other than by providing funds

100 SEE STATEMENT UNDER PART III QUESTION A EACH ACTIVIT


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Information Regarding Transfers Associated with Personal Benefit Contracts (See page 34 of theinstructions.)

(a ) D i d the o r g a n i z a t i o n , during the y e a r , receive an y funds, d i r e c t l y or i n di r ec t ly , t o pa y premiums on a personal b e n e f i t contract? F-Yes FNo(b ) Di d the o r g an izati on, d u r i ng the year, pay premiums, d i r ec t ly o r in di re ct ly , o n a personal benefit contract's F-Yes FNoNOTE : If "Yes" to (b), f i l e Form 8870 and Form 4720 (see instr u ctions ) .

Under p e n a l t i e s o f p e rj u ry , I declare t h a t I have examined t h i s r et ur n, i n c l u d in g accompanying s ched ules and statements, an d to the best o f my knowledgean d b e l i e f , i t i s t r ue , c o r re c t , a nd c o mp l et e Declaration o f preparer (other than o f f i c e r ) i s b as ed o n a l l information o f which preparer has any knowled ge

Please 2006-05-15Sign Signature o f o f f i c e r DateHere

r i c h a r d c h r y s t COMMISSIONERType or p r i n t name an d t i t l e

Date P r e p a r e r ' s SSN o r PTIN (See Gen I n s t W)P r e p a r e r ' s 2006-05-12 Check i fPaid signature LE E BEALL CPA s e l f -empolyed FPreparer'sUse Firm ' s name ( o r yoursi f self-employed), EI N FOnly address, an d ZI P + 4 RE A & ASSOCIATES IN C CPA'S

5775 PERIMETER DRIVE - SU ITE 2 00 Phone no 0 6148898725DUBLIN, OH 430173224

Form 990 (2004)


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l efile GRAPHIC p rint - DO NOT PROCESS As Filed Data - DLN: 93490135007036SCHEDULE A Organization Exe mpt Un de r Section 5 0 1 ( c ) ( 3 ) OMB No 1545-0047(Form 990 or ( Except Private Foundation ) and Section 501(e ) , 501(f ), 501(k),501(n ), o r Section 4947(a)(1) Nonexempt C ha r i t a b l e T r us t 20090EZ ) Supplementary Inf o rm a t i o n -( See separ at e instructions.)Department of theTreasuryInt e r n a l RevenueService

F MUST be completed by the above organizations and attached t o their Form 990 o r 990-EZ

Name of the o r g a n i z a t i o n Employer i d e n t i f i c a t i o n numberMID-AMERICAN ATHLETIC CONFERENCECO RICHARD CHRYST COMMISSIONER 31-0682486

Compensation of the Five Highest Paid Employees Other Than Officers , Directors , and Trustees(See n acr e 1 of t he Instructions. L i s t each o n e . I f ther e are none. enter "None.")

(a ) Name a nd a dd re ss o f e a c h employeepaid mo re than $50,000

(b) T i t l e and ave ra g e hourspe r week devo ted t o position ( c ) Compensation

( d) Contributionsto employee benefit

p l a ns & d e f e r r e dcompensation

( e ) Expenseaccount and o th e r

allowances

None

T o t a l number of o th e r employees paid over$50,000 0 I I

Compensation of t he Fi ve Highest Paid Independent Contractors fo r Professional Services


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Schedule A (Form 990 or 990-EZ) 2004 Page 2Statements About Activities (See page 2 of th e instructions.) Yes No

1 During t he y ear , has the organization attempted t o influence national, state, o r l o ca l l e gi s l a ti o n, include a n y a tt em ptt o influence public o pi ni on o n a legislative matter o r referendum? I f " Y es," e nter the t o t a l expenses paid o r incurred i nconnection w it h t he l o b b y i n g activities 1 1 1 1 $ (Must equal amounts on l i n e 38 , Part VI-A, or l i n eiofPartVl-B) 1 NoOrganizations that made an election under section 501(h) b y f i l i n g Form 5768 must complete Part VI-A Otherorganizations checking "Yes" must complete Part VI-B AND attach a statement giving a detailed description of th elobbying activities

2 During t he y ear , has the organization, either directly o r i n di re c tl y , engaged i n an y o f the following acts with an ysubstantial contributors, trustees, directors, o f f i c e r s , creators, ke y employees, o r members o f t h e i r families, o r withan y taxable organization with w hi ch an y such person i s a f f i l i a t e d as an o f f i c e r , director, trustee, majority owner, o rprincipal beneficiary? ( I f the answer t o an y question is "Yes,"attach a detailed statement explaining the transactions.)

a Sale, exchange, or leasing property? 2a Nob Lending o f money o r other extension o f credit? 2 b Noc Furnishing o f goods, services, o r f a c i l i t i e s ? 2c Nod Payment of compensation (or payment or reimbursement of expenses i f more than $1,000)7 2d Yese Transfer of any part of it s income or assets? 2e No

3a Do y ou make grants f o r scholarships, fellowships, student loans, etc ' ' ( I f "Yes," attach a n explanation o f how y oudetermine t hat r e ci pi en t s qualify to receive payments ) 95 3a Yes

b Do you have a section 40 3(b) an n uit y plan fo r your employees? 3b Yes4a Di d y ou ma in ta in a n y s ep ar at e account f o r participating donors where donors have the r ig ht t o provide advice

on the u se o r distribution o f f unds? 4a Nob Do y ou provide credit cou nse ling, debt management, credit r e p a i r , o r debt negotiation services? 4b No

Reason f or Non-Private Foundation Status (See pages 3 through 6 of the instructions.)The organization i s n ot a private foundation because i t i s (Please check onl y ONE applicable box )

5 f l A church, convention of churches, or association of churches Section 170(b)(1)(A )(i )6 fl A school Section 170(b)(1)(A)(ii) (Also complete Part V )7 f l A hospital or a cooperative hospital s e rv i ce o r ga n i za ti o n Section 170(b)(1)(A)(iii)8 fl A Federal, state, o r l oc al government or governmental unit Section 170(b)(1)(A)(v)9 f l A medical research organization operated in conjunction with a hospital Section 170( b)(1)(A)(iii) Enter the hospital ' s name, city,

and state 1 1 1 1 1 110 f l A n organization operated fo r t he b en ef it of a college or university owned or operated b y a governmental unit

Section 170(b)(1)(A)(iv) (Also complete th e Support Schedule in Part IV-A)11a f l An organization that normally receives a substantial par t of it s support from a governmental u nit o r from th e general public

Section 170(b)(1)(A)(vi) (Also complete th e Support Schedule in Part IV-A)


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Schedule A (Form 990 o r 990-EZ) 2004 Page 3Support Schedule (Complete only i f y ou checked a bo x on l i n e 10, 1 1, o r 12 ) Use cash method ofaccounting.

Note : You may us e the worksheet i n the instructions f o r converting from the accrual t o the cash method o f accounting.Calendar year ( or fiscal year beginning i n ) o k . (a) 2003 ( b) 2002 (c) 2001 (d) 2000 ( e) Total15 Gifts, grants , and contributions received (Do n ot 0include unusual grants Se e l i n e 28 )16 Membership fees received 850,000 850,000 1,652,000 607,000 3,959,00017 Gross receipts from admissions , merchandise

sold or services performed , or furnishing of 7,808,687 7,194,104 5,484,871 3,587,375 24,075,0 37f a c i l i t i e s i n an y activity that i s related t o theorganization s charitable , etc , purpose

18 Gross income from interest , dividends, amountsrecei v ed from payments on securities loans(section 512 ( a)(5)), rents, royalties , and 2,490 3,205 4,038 14,347 24,080unrelated business taxable income (less section511 taxes ) from businesses acquired by theorganization after June 30 , 1975

19 Net income from unrelated business activities 0not included i n l i n e 1820 Tax revenues levied f o r the organization s benefit

an d either paid t o i t o r expended on i t s 0behalf2 1 The value o f services o r f a c i l i t i e s furnished t othe organization by a governmental u n i t withoutcharge Do not include the value o f services o r 0f a c i l i t i e s generally furnished t o the public withoutcharge

22 Other i n co me Attach a schedule Do not include 0gain o r ( loss) from sale o f capital assets23 Total o f li n es 15 through 22 8,661,177 8,047,309 7,140,909 4,208,722 28,058,1 1724 Line 23 minus l i n e 17 852,490 853,205 1,656,038 621,347 3,983,08025 Enter 1 % of l i n e 23 86 ,612 80,473 71,409 42,08726 Organizations described on lines 10 or 11 : a Enter 2% of amount i n column ( e ), l i n e 24 ^ 26a

b Prepare a l i s t f o r your records t o show the name o f an d amount contributed by each person ( other than agovernmental un it or publicly supported organization ) whose total g i f t s for 2000 through 2003 exceededthe amount shown i n l i n e 26a Do not f i l e this l i s t with your return . Enter the t ot a l o f a l l these excessamounts ^ 26b 0

c Total support for section 509(a ) ( 1) test Enter l i n e 24 , column ( e) 26cd Add Amounts from column ( e ) f o r l i n e s 18 19

22 26b 26de Public support ( l i n e 26c minus l i n e 26d total) ^ 26ef Public support percentage ( l i n e 26 e ( numerator ) divided by l i n e 26 c (denominator ) ) ' 26 f

27 Organ iz ati on s described on l i n e 12 : a For amounts included i n l i n e s 15 , 16 , an d 17 that were received from a "disqualified person,"prepare a l i s t f o r your records t o show the name o f , an d t o t a l amounts received i n each year from, each "disqualified person


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Schedule A (Form 990 o r 990-EZ) 2004 Page 4Private School Questionnaire (See page 7 of the instructions.)( To be comp leted ONLY b y schools that checked th e box on line 6 i n Part IV )

29 Does the organization have a racially nondiscriminatory policy toward students by statement i n i t s charter, bylaws, Yes Noother governing instrument, or i n a resolution of i t s governing body? 29

30 Does the organization include a statement o f i t s r a c i a l l y nondiscriminatory policy toward students i n a l l i t sbrochures, catalogues, and other written communications with the public dealing with student admissions,programs, and scholarships? 30

31 Has the organization publicized i t s racially nondiscriminatory policy through newspaper or broadcast media duringthe period o f solicitation f o r students, o r during the registration period i f i t has no solicitation program, i n a wa ythat makes the policy known t o a l l parts o f the general community i t serves? 31I f "Yes," please describe, i f "No," please explain ( I f y ou n eed more space, attach a separate statement

32 Does the organization maintain the followinga Records indicating the r a c i a l composition o f the student body, f a c u l t y , an d administrative s t a f f ? 32 ab Records documenting that scholarships and other financial assistance are awarded on r a c i a l l y nondiscriminatorybasis? 32 bc Copies o f a l l catalogues, brochures, announcements, an d other written communications t o the public dealing

with student admissions, programs, and scholarships? 32 cd Copies o f a l l material used by the organization o r on i t s behalf t o s o li ci t contributions? 32 d

I f you answered "No" t o an y o f the above, please explain ( I f y ou n eed more space, attach a separate statement

33 Does the organization discriminate by race i n any way with respect to

a Students' r ig ht s o r privileges? 33a

b Admissions policies? 133b

c Employment o f faculty o r administrative s t a f f ? 133c

d Scholarships o r other f i n a n c i a l assistance? 133d

e Educational policies? 133e


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Schedule A (Form 990 o r 990-EZ) 2004 Page 5Lobbying Expenditures by Electing Public Charities (See page 9 of th e instructions.)(To be completed ONLY by an eligible organization that filed Form 5768)

Check ^ a 1 i f t h e o r g a n i z a t i o n belongs t o a n a f f i l i a t e d group Check ^ b 1 i f you checked " a " and " l i m i t e d c o n t r o l " p r ov i si o ns a p pl yLimits on Lobbying Expenditures ( a ) ( b )Togroup o be completed

(The term "expenditures" means amounts paid o r incurred t o t a l s f o r ALL electingorganizations36 Total lobbying expenditures to influence public opinion ( grassroots lobbying) 3637 Total lobbying expenditures t o influence a legislative body ( direct lobbying) 3738 Total lobbying expenditures ( add lines 36 and 37) 3839 Other exempt purpose expenditures 3940 Total exempt purpose expenditures ( add lines 38 and 39) 4041 Lobbying nontaxable amount Enter the amount from the following table-

I f the amount on l i n e 40 is - The lobbying nontaxable amount is -Not over $500,000 20% o f the amount on l i n e 40O ver $500,000 b ut not ov er $1,000,000 $100,000 p l u s 15% of the excess over $500,000Over $1,000,000 b ut not ov er $1,500,000 $ 175 ,000 p l u s 10% of the excess over $1,000,000 41Over $1,500,000 b ut not o ve r $ 17, 00 0, 000 $ 22 5, 00 0 p l u s 5% o f the excess over $1,500,000Over $17,000,000 $1,000,000

42 Grassroots nontaxable amount (enter 25% of l i n e 41) 4243 Subtract l i n e 42 from l i n e 36 Enter -0 - i f l i n e 42 i s more than l i n e 36 4344 Subtract l i n e 41 from l i n e 38 Enter -0 - i f l i n e 41 i s more than l i n e 38 44

Caution : If there i s an amount on either line 43 or line 44, you must f i l e Form 4720.4-Year Averaging Period Under Section 501(h)

(Some organizations that made a section 501(h) election do not have t o complete a l l o f the f i v e columns belowSe e the instructions f o r l i n e s 45 through 50 on page 11 o f the instructions )

Lobbying Expenditures During 4-Year Averaging Period

Calendaryear(orfiscal year beginning i n ) ^

(a)2004

(b )2003

( c)2002

(d)2001

(e)Total

45 Lobbying nontaxable amount

46 Lobbying ceiling amount (150% of l i n e 45(e))

47 Total lobbying expenditures

48 Grassroots nontaxable amount


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Schedule A (Form 990 or 990-EZ) 2004 Page 6Information Regarding Transfers To and Transactions and Relationships With NoncharitableExempt Organizations (See page 11 of the instructions.)

51 Di d t h e r ep or t i n g organizat io n d ir ec t ly o r i n di r ec t ly engage i n any of t h e f ol lo wi n g wi t h any o t h e r o r gan iza t i o n described i n section501(c) of the Code (other than s e c t i o n 50 1(c)(3) o r ga n iza t i o n s ) or i n s e c t i o n 527, relating t o p ol i ti c al organizations?

a Transfers from t h e r ep or t i n g organizat io n to a noncharitable exempt organizat io n of Yes No( i ) Cash( i i ) Other assets

b Other transactions

51a(i) Noa(ii) No

( i ) Sales o r exchanges o f assets with a noncharitable exempt organization b ( i ) No( i i ) Pur chase s o f assets from a noncharitable exempt organization b ( i i ) No

( i i i ) Rental o f f a c i l i t i e s , equipment, o r other assets b ( i i i ) No(iv) Reimbursement arrangements b(iv) No(v ) Loans or loan guarantees b(v ) No( v i ) Performance o f services o r membership o r fundraising solicitations b(vi) No

c Sharing o f f a c i l i t i e s , equipment, mailing l i s t s , other a s set s , o r paid employees c Nod I f th e answer t o an y o f th e abo ve i s "Yes," complete the following s c hed u le Column ( b ) s h ou l d al way s show th e f a i r market value o f th e

goods, other a s set s , o r s er v i ces g iv en b y t he r ep or ti n g organization I f th e organization received less than f a i r market value n an ytransaction o r sharing arrangement, show i n c o l u m n ( d ) th e value o f th e goods, other a s set s , o r s er v i ce s r ec ei v ed

52 a I s th e organization directly o r indirectly a f f i l i a t e d w i t h, o r related t o, on e o r more tax-exempt organizationsdescribed i n s e c t i o n 501(c) of th e Code (other than s e c t i o n 501(c)(3)) or i n s e c t i o n 527' l k ^ f l Yes F No


14/24

Additional Data

Software ID:Software Version:

EIN: 31 -0682486Name : MID-AMERICAN ATHLETIC CONFERENCE

CO RICHARD CHRYST COMMISSIONERForm 990 , Part II , Line 43 - Other expenses not covered above ( itemize):Do not include amounts reported on line

6b, 8b , 9b , 10b, or 16 of Part I .( A) Total (B ) Program

services( C) Management

and general( D) Fundraising

a OFFICIATING 43a 150,878 150,878

b MEETINGS & PROMOTIONS 43b 106,915 106,915

c COMPLIANCE SEMINARS 43c 15,203 15,203

d DUES &SUBSCRIPTIONS 43d 16,538 16,538

e AWARDS 43e 25,203 25,203

f INSURANCE 43f 32,209 32,209

g MEDIA PREVIEWS 43g 53,473 53,473

h WEB SITE MAINTENANCE 43h 26,504 26,504

i MEDIA TELECONFERENCES 43i 9,473 9,473

j TEMPORARY SERVICES 43j 27,600 27,600

k PAYROLL SERVICES 43k 1,493 1,493

STAFF PARKING 431 18,815 18,815m MACNCAA BBALL TOURNAMENTS 43m 121,951 121,951

n MAC TELEVISION 43n 73,350 73,350

o Motor City GMAC Independence & SiliconValey Bowls

43o 3,858,256 3,858,256

p MAC FOOTBALL CHAMPIONSHIP 43p 158,124 158,124

q MAC PROPERTIES 43q 74,938 74,938

r DEFERRED COMPENSATION 43r 40,000 40,000s Other Expenses 43s 10,053 10,053


15/24

Form 990, Part V - L i s t of O f f i c e r s , D i r e c t o r s , Trustees, and Key Employees:(A) Name and address ( B) T i t l e and average ( C) Compensation ( D) Contributions to (E ) Expense

hours pe r week devoted ( I f n ot p ai d , e n t e r - 0- employee b en ef i t a c c o u n t an d o t h e rt o p os i ti o n . ) p la n s & de fe rre d a l l o w a n c e s

compensat i onRICHARD CHRYST COMMISSIONER 024 PUBLIC SQUARE 15TH FLOOR 40CLEVELAND,OH 44113

ROBERT GENNARELLI ASSOC COMMEXTERNA 024 PUBLIC SQUARE 15TH FLOOR 40CLEVELAND,OH 44113

DELL ROBINSON ASSOC COMMLEG 024 PUBLIC SQUARE 15TH FLOOR 40CLEVELAND,OH 44113

STEPHANIE MCDONALD ASSOC COMM SPORTS 024 PUBLIC SQUARE 15TH FLOOR 40CLEVELAND,OH 44113

DR LUIS PROENZA PRESIDENT 024 PUBLIC SQUARE 15TH FLOOR UNIVERSITYCLEVELAND,OH 44113 0DR BLAINE BROWNELL PRESIDENT BALL ST U 024 PUBLIC SQUARE 15TH FLOOR 0CLEVELAND,OH 44113

DR SIDNEY RIBEAU PRESIDENT BOWLING 024 PUBLIC SQUARE 15TH FLOOR GRCLEVELAND,OH 44113 0DR WILLIAM GREINER PRESIDENT BUFFALO 024 PUBLIC SQUARE 15TH FLOOR 0CLEVELAND,OH 44113

DR MICHAEL RAO PRESIDENT CENTRAL 024 PUBLIC SQUARE 15TH FLOOR MICLEVELAND,OH 44113 0DR SAMUEL KIRKPATRICK PRESIDENT EASTERN 024 PUBLIC SQUARE 15TH FLOOR MICLEVELAND,OH 44113 0DR CAROL CARTWRIGHT PRESIDENT KENT ST 024 PUBLIC SQUARE 15TH FLOOR 0CLEVELAND,OH 44113

DR DAN ANGEL PRESIDENT MARSHALL 0


16/24

Form 990, Part VII, Line 93 - Program service revenue:Unrelated business income Excluded by section 5 12 , 5 13 ,

or 514 (E )Note : Enter gross amounts unless otherwiseindicated . ( A)

Businesscode

(B)Amount

(C )Exclusion

code(D)

Amount

Related orexempt function

income

a NCAA GRANT 195,612

b MACNCAA BBALLTOURNEY 2,275,244c MAC TELEVISION 629,451

d BOWL ALLIANCE GUARANTEE 1,050,000

e CORPORATE SPONSORSHIPS 26,500

f MOTOR CITY GMAC Independence & SiliconVally Bowls

4,095,000

g MAC FOOTBALLCHAMPION 29,500

h OTHERTOURNAMENTSEVENT 1,577i MAC PROPERTIES 710,508

j MAC Basketball Tournament 50,000


17/24

l efile GRAPHIC p rint - DO NOT PROCESS As Filed Data - DLN: 93490135007036

4562 Depreciation a nd Amortization OMB No 1545-0172Form(Including Information on Listed Property) 2004epartment o f t h e

Treasury AttachmentI nt e r n al Revenue ^ See separate instru c tio ns . ^ Attach to your tax r e t u r n . Sequence No 67ServiceName(s) shown on return Business o r a ct i vi ty to which this form r e l at es Identifying numberMID-AMERICAN ATHLETIC CONFERENCECO RICHARD CHRYST COMMISSIONER F o r m 990 Page 2 31-0682486

Election To Expense Certain Property Under Section 179Note : I f y o u have a n y l i s t e d p ro p er t y , comp l e t e Part V be f o re y ou comp l e t e Part I .

1 Maximum amount See page 2 of t he instru c tio ns fo r a h igh er limit fo r c e r t a i n businesses 1 $102,0002 To ta l cost of s e c t i o n 179 p r o p e r t y placed in s e r v i c e (see page 3 of t he instru c tio ns) 23 Threshold cost of s e c t i o n 179 p r o p e r t y b efo re r e du c t i o n in l i m i ta ti o n 3 $410,0004 Reduction in l i m i ta ti o n Subtract l i n e 3 from l i n e 2 I f z e r o o r l e ss, e n t e r -0- 45 D o lla r limitation f o r ta x y ea r S ubt ra ct l i n e 4 f ro m l i n e 1 I f zero o r l es s, enter -0- I f married f i l i n g

s e p a r a t e l y , see page 3 of t h e instru c tio ns 5

(a ) Description of p r o p e r t y (b ) Cost (business use (c) Elected coston l y)6

7 Listed p r o p e r t y Enter t h e amount from l i n e 29 78 To t al e l ec t ed cost of s e c t i o n 179 p r o p e r t y Add amounts in column ( c ) , lines 6 and 7 89 Tentative deduction Enter t he smaller of l i n e 5 o r l i n e 8 910 Carryover of d i s a l l o w e d deduction from l i n e 13 of your 2003 Form 4562 1011 Business i n c om e l i m i t a t i o n E n te r t he sm a ll er o f business i n c om e (not l e s s than z e r o ) or l i n e 5 (see i n s t r u c t i o n s ) 1112 Section 179 expense deduction Add lines 9 and 1 0, bu t do n o t e n t e r more than l i n e 11 1213 Carryover of d i s a l l o w e d deduction to 2005 Add lines 9 and 10, less l i n e 12 13Note : Do n o t use Part I I o r Part I I I below for l i s t e d p ro p er t y . Instead , us e Part V .FNISTU Special De preciation Allowance and Other Depreciation ( Do not include listed r14 S pe c i a l d e pr e c i a t i o n a l l o w a nc e f o r q u a l i f i e d property (other than l i s t e d property) placed i n service during th e

t a x year (see page 3 of t he instru c tio ns) 1415 Property subject to section 1 68 (f ) (1 ) e l ec t io n (se e page 4 of t he instru c tio ns ) 1516 Other depreciation (includina ACRS) (see oaae 4 of t he instru c tio ns ) 16

e

UMFM MACRS Depreciation ( Do not include l i s t e d property.) (See page 5 of the instructions.)Section A


18/24

Form 4562 ( 2004) Page 2Listed Property (Include automobiles, certain other vehicles, c e l l u l a r telephones, certain computers, andproperty used f o r entertainment, recreation, or amusement.)Note : Fo r any vehicle for which you ar e using the sta n da r d m il eag e rate or deducting lease expense,complete only 2 4a, 2 4b, columns ( a ) through ( c ) of Section A, a l l of Section B , and Section C i f applicable.

Section A-Depreciation and Other Information ( Caution :See page 9 of the instructions for l i m i t s for passengerautomobiles. )24a Do y ou h av e evidence t o support the business/investment use claimed? r' Ye s r'No 24b I f "Yes," i s the evidence written? r'Yes r' No

( a ) (b) Business / ( d) B a s i s f o r depreciation ( f ) (g) (h ) E l e c t e dType o f property ( l i s t Date placed i n investment Cost or other (business/investment Recovery Method/ Depreciation/ s e c t i o n 17 9v e h i c l e s f i r s t ) s e r v i c e use b a s i s use o n l y ) p e r i o d Convention deduction c o s tpercentage25 Special depreciation allowance f o r q u a l i f i e d l i s t e d property placed i n service during th e tax

y ea r a nd used more than 50% i n a q u a l i f i e d business us e ( se e page 8 o f the instructions) 2526 Property used more than 50%in a qualified business use ( see page 8 of the instructions)

%%%

27 Property used 50% or less i n a qualified business use ( see page 8 of th e instructions)0 / 0 S / L -% S/L-% S / L -

28 Add amounts i n column ( h ) , lines 25 through 27 Enter here and on l i n e 21, page 1 2829 Add amounts i n column ( i ) , l i n e 26 Enter here and on l i n e 7, page 1 29

Section B-Information on Use of VehiclesComplete t h i s section f o r vehicles used by a sole proprietor, partner, o r other more than 5% owner," o r related personI f yo u provided v e h i c l e s t o your employees, f i r s t answer the questions i n Section C t o see i f yo u meet an exception t o completing t h i s s e c t i o n f o r those v e h i c l e s

(a)Vehicle 1

(b)Vehicle 2

( c )Vehicle 3

(d)Vehicle 4

(e)Vehicle 5

( f )Vehicle 6

30Total Business/investment m il es d ri ve n d ur in g th eyear ( do n o t i nc l ud e commuting miles- See page 2of th e instructions

31 Total commuting m il es d ri ve n d ur in g th e year32 Total other personal(noncommuting) miles driven33 T ot al m il es d ri ve n d ur in g th e year Add lines 30

through 32 .34Was th e vehicle available fo r personal use Yes No Yes No Yes No Yes No Yes No Yes No

during off-duty hours?35 Was the vehicle used primarily by a more than 5%

owner o r related person?36Is another vehicle available f o r personal u s e ' s


19/24


TY 2004 Cash Grants Paid Schedule

Name : MID-AMERICAN ATHLETIC CONFERENCECO RICHARD CHRYST COMMISSIONER

EIN: 31-0682486

Class of Activity Recipient ' s name Address Amount RelationshipMAC TEAM Tara Kosterman 7392 Coun t r y Road 600 University of ToledoPHYSICIANS Celina, OH 45822MAC TEAM Matt Renner 517 Cuyahoga Street 600 Kent StatePHYSICIANS Kent, OH 44240 University


20/24

l e f i l e GRAPHIC p r i n t - DO NOT PROCESS As F i l e d Data - DLN: 93490135007036

TY 2004 Investments - Land S c h e d u l e


E I N : 31-0682486

I Category/Item Cost/Other B a s i s Accumulated D e p r e c i a t i o n Book Value


21/24


TY 2004 Other Assets Schedule


EIN: 31-0682486Description Begi n n i ng of Year Amount End of Year Amount

WORKERS COMP DEPOSIT 197 197


22/24


TY 2004 Other L i a b i l i t i e s Schedule


EIN: 31-0682486Description Begi n n i ng of Year Amount End of Year Amount

NCAA SPECIAL ASSISTANCE FUND 226,311 272,440UNEARNED INCOME 100 200DEFERRED COMPENSATION 72,000 112,000Deferred L i a b i l i t i e s Member Schools 475,000


23/24


TY 2004 Payments to A f f i l i a t e s Schedule


EIN: 31-0682486

Name Address Amount PurposeAKRON UNIVERSITY athletic department 250,638 NCAABOWL POST SEASON REVENUE

Akron, OH 44325 ALLOCATIONBALL STATE UNIVERSITY athletic department 227,758 NCAABOWL POST SEASON REVENUE

muncie , IN 47306 ALLOCATIONBOWLING GREEN STATE UNIVERSITY athletic department 640,151 NCAABOWL POST SEASON REVENUE

bowling g r e e n , OH ALLOCATION43403CENTRAL MICHIGAN UNIVERSITY athletic department 191,202 NCAABOWL POST SEASON REVENUE

mount p l e a s a n t , MI ALLOCATION48859EASTERN MICHIGAN UNIVERSITY athletic department 207,272 NCAABOWL POST SEASON REVENUE

upsilanti , MI 48197 ALLOCATIONKENT STATE UNIVERSITY athletic department 275,834 NCAABOWL POST SEASON REVENUE

kent , OH 44242 ALLOCATIONMARSHALL UNIVERSITY athletic department 274,148 NCAABOWL POST SEASON REVENUE

huntington , WV ALLOCATION25715

MIAMI UNIVERSITY athletic department 570,326 NCAABOWL POST SEASON REVENUEoxford, OH 45056 ALLOCATION

NORTHERN ILLINOIS UNIVERSITY athletic department 691,200 NCAABOWL POST SEASON REVENUEdekalb , I L 60115 ALLOCATION

OHIO UNIVERSITY athletic department 268,849 NCAABOWL POST SEASON REVENUEa t h e n s , OH 45701 ALLOCATION


24/24


TY 2004 Scholarship Award Statement


EIN: 31-0682486Statement : MAC TEAM PHYSICIANS ESTABLISHED JUNE 30 1989 FORTEAM

PHYSICIAN STUDENTS MAJORING IN SPORTS MEDICINE AWARDEDANNUALLY BASED ON NEED & SCHOLARSHIP BOB JAMES MEMORIALPOST GRADUATE SCHOLARSHIP ANNUAL STUDENT ATHLETEPOSTGRADUATE SCHOLARSHIP BASED ON ATHLETIC PERFORMANCE& SCHOLARSHIP

mid-american conference 990: fiscal year 2004

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