mid-american conference 990: fiscal year 2009

7/29/2019 Mid-American Conference 990: Fiscal Year 2009

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l efile GRAPHIC p rint - DO NOT PROCESS As Filed Data - DLN: 93493307008010

Form990 Return o f Organization Exempt F r om Income Tax OMB No 1545-0047Under 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 2009

b e n e f i t t ru st o r p r i v a t e foundation)D e p a r t m e n t o f th e T r e a s u r y .I n t e r n a l Revenue S e r v i c e 0 - 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 satisfy st a t e r ep o r t i n g requirementsA Fo r the 2009 calendar year, o r tax year beginning 07-01-2009 and ending 06-30-2010

C Name o f organization D Employer identification numberB Check i f a p p l i c a b l e Please MID-AMERICAN ATHLETIC CONFERENCE I n cFddress c h a n g e use IR S CO DR JO N STEINBRECHER COMMISSIONER 31-0682486FName c h a n g e label o rprint o r D o i ng B us in e ss As E Telephone numbertype . See (216) 566-46221n i t i a l r e t u r n Specific N b d t t P 0 b f t d d t t t dd R tF_ T ermina ted

Instruc -t i o ns

um e r an s r e e ( o r ox ma i i s no e i v e r e o s r e e a r e s s )24 PUBLIC SQUARE 15TH FLOOR

oom/sui e G Gross r e c e i pt s $ 10,916,145.

F-Amended r e t u r n C i t y or town, s t a t e or country, a nd ZI P + 41Application pending

CLEVELAND, OH 44113

F Name and address of principal officerDR JON STEINBRECHER24 PUBLIC SQUARE 15TH FLOORCLEVELAND,OH 44113

I Ta x - exempt s t a t u s F501( c) ( 3 ) - 4 ( i n s e r t no ) 1947(a)(1) o r F_ 5273 Website :1- WWWMAC-SPORTSCOM

H(a) Is thi s a group r e t u r n fo raffiliates? f l Yes FNo

H(b) Ar e al l a f f i l i a t e s included ? f l Ye s F_ NoIf"No," a t t a c h a l i s t (s ee ins tructions )

H(c) Group exemption number 0 -

K Form o f organization Forporation1rust F_ Association1ther 1 - L Year o f formation 1995 M State o f l e g a l domicile OHurnmary

1 B r i e f l y describe t he o r ga n iz a ti o n' s mission o r most significant activitiesFOSTER AMATEUR SPORTS COMPETITION BETWEEN MEMBER INSTITUTION TEAMSw

2 Check t h i s bo x Of- i f th e organization discontinued i t s operations o r disposed o f more than 25% o f i t s ne t assets3 Number of voting members of t h e governing body ( Pa r t VI , l i n e 1a ) . 3 124 Number of independent voting members of t h e governing body (Part VI , l i n e 1b ) 4 125 To t a l number of employees ( Pa rt V, l i n e 2a) 5 166 To t a l number of volunteers (estimate i f necessary) . 6 1007a T o t a l gross u n r e l a t e d business revenue from Pa r t VIII, column (C), l i n e 12 . 7a 0b Net u n r e l a t e d business taxable income from Form 990-T, l i n e 34 7b 0


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Form 990 (2009) Page 2MUMT-tatement of Program Service Accomplishments1 B r i e f l y describe th e organization ' s missionRECOGNIZINGTHAT INTERCOLLEGIATE COMPETITION IN ATHLETICS IS NOT AN END IN ITSELF BUT IS PART OF THE OVERALLEDUCATIONAL PROGRAM, THE MID-AMERICAN CONFERENCE IS ORGANIZED FOR THE PURPOSE OF PROVIDING A REGULARANDORDERLY MEANS OF COMPETITION BETWEEN THE TEAMS OF STUDENT-ATHLETES AT MEMBER INSTITUTIONS

2 Di d th e organization u n de rt a ke an y significant program services during th e y ear w hi ch w er e no t l i s t e d ont he prior Form 990 or 990 -EZ'' . . . . . . . . . . . . . . . . . . . . fl Yes FNoI f "Yes," describe these new services on Schedule 0

3 D id t he organization cease conducting , or make significant changes in how i t conducts , any programservices ? . . . . . . . . . . . . . . . . . . . . . . . . . . FYes FNoI f "Yes," describe these changes on Schedule 0

4 Describe t he exempt purpose achievements fo r each of t he organization ' s t h ree largest program services by expensesSection 501 ( c)(3) and 501 ( c)(4) organizations and section 4947(a)(1) t ru st s ar e required to r epo rt t h e amount of grants andallocations to others , t he total expenses , and revenue , i f any, fo r each program s er v ic e r ep or t ed

4a (Code ) (Expenses $ 5,783,924 i n c l u d i n g grants o f $ ) (Revenue $ 5,807,781POST-SEASON FOOTBALL BOWLSAND CHAMPIONSHIPS - INVOLVEMENT I N THE END OF THE SEASON NCAA BOWL GAMES AND CHAMPIONSHIP GAMES

4b (Code ) (Expenses $ 741,362 i n c l u d i n g grants o f $ ) (Revenue $ 1,100,000TELEVISION PROGRAMMING AND PRODUCTION - PROGRAMMING AND SUPPORT FOR TELEVISED SPORTING EVENTS AND OTHER CONFERENCE RELATEDPROGRAMMING

4c (Code ) (Expenses $ 280,000 i n c l u d i n g grants o f $ ) (Revenue $ 3,388,139MEMBERSHIP DUES, GRANTS AND GUARANTEES

4d Other program services (Describe i n Schedule 0 ) See also Additional Data f or Description(Expenses $ 1,689,941 including grants of$ ) (Revenue $

4e Total program service expenses $ 8,495,227Form 990 (2009)


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Form 990 (2009) Page 3Li hecklist of Required SchedulesYes No

1 Is the organization described i n section 501(c)(3) or4947(a)(1) (other than a private foundation)? If "Yes," Yescomplete ScheduleAs . . . . . . . . . . . . . . . . . . . . . 1

2 I s the organization required t o complete Schedule B , Schedule o f Contributors? . 2 No3 Did the organization engage i n direct o r indirect p o l i t i c a l campaign a c t i v i t i e s on behalf o f o r i n opposition t o No

candidates f o r public o f f i c e ? I f "Yes,"complete Schedule C , P a r t I . . . . . . . . . . 34 Section 501( c)(3) organizations . D id the organization engage i n lobbying activities? If "Yes,"complete Schedule C , NoP art I I . . . . . . . . . . . . . . . . . . . . . . . . . 45 Section 501( c)(4), 501 ( c)(5), and 501( c)(6) organizations . Is the organization subject to the section 6033(e)

notice and reporting requirement and proxy tax's If "Yes,"complete Schedule C , Part III . 56 Did the organization maintain any donor advised funds o r any similar funds o r accounts where donors have the

r ig ht t o provide advice on the distribution o r investment o f amounts i n such funds o r accounts? I f "Yes,"completeSchedule D , P artIs . . . . . . . . . . . . . . . . . . . . . 6 N o

7 Did the organization receive o r hold a conservation easement, including easements t o preserve open space,the environment, h i s t o r i c land areas o r h i s t o ri c structures? I f "Yes,"complete Schedule D , P a r t II 7 No

8 Did the organization maintain collections o f works o f a r t , historical treasures, o r other similar assets? I f "Yes,"complete Schedule D, Part III. . . . . . . . . . . . . . . . . . . 8 N o

9 Did the organization report an amount i n Part X, l i n e 21, serve as a custodian for amounts not listed i n Part X, orprovide credit counseling, debt management, credit r e p a i r , o r debt negotiation services? I f "Yes,"complete Schedule D, Part IV . . . . . . . . . . . . . . . . . . 9 N o

10 Did the organization, directly or through a related organization, hold assets i n term, permanent,or quasi- 10 Noendowments? If "Yes,"complete Schedule D, Part 15

11 Is the organization's answer to any of the following questions "Yes"? If so,complete Schedule D,Parts VI , V II, V II I, IX, orXas applicable .. . . . . . . . . . . . . . . c 11 Yes* D id the organization report an amount for land, buildings, and equipment i n Part X, line107 If "Yes,"completeSchedule D , P art VI .* D id the organization report an amount for investments-other securities i n Part X, l i n e 12 that i s 5% or more ofi ts total assets reported i n Part X, l i n e 16' ' I f "Yes,"complete Schedule D, P art V I I.* D id the organization report an amount for investments-program related i n Part X, l i n e 13 that i s 5% or more ofi ts total assets reported i n Part X, l i n e 16'' If "Yes,"complete Schedule D, P art V I I I.* Did the organization report an amount f o r other assets i n Part X , l i n e 15 that i s 5% o r more o f i t s t o t a l assetsreported i n Part X, l i n e 16'' If "Yes,"complete Schedule D, Part IX .* D id the organization report an amount for other liabilities i n Part X, l i n e 257 If "Yes,"complete Schedule D, Part X .

* D id the organization ' s separate or consolidated financial statements for the tax year include a footnote thataddresses the organization's l i a b i l i t y for uncertain tax positions under FIN 487 If "Yes,"complete Schedule D, PartX .

12 Did the organization obtain separate , independent audited financial statements f o r the tax year? I f "Yes," completeSchedule D , P arts X I, XII, and X I I I 12 Yes


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Form 990 (2009) Page 4Checklist of Required Schedules (continued)

21 Did the organization report more than $5,000 of grants and other assistance to governments and organizations i n 21the United States on Part IX , column (A), l i n e 1 ' ' If "Yes,"complete Schedule I , Parts I and II22 Did the organization report more than $5,000 of grants and other assistance to individuals i n the United States 22o n Part IX , column (A), l i n e 2 ' ' If "Yes,"complete Schedule I , Parts I and II I . .23 Did the organization answer "Yes" to P ar t V II , Section A, questions 3 , 4, or 5, about compensation of the

organization's current and former officers, directors, trustees, key employees, and highest compensated 23employees? If "Yes,"complete ScheduleI . IN

24a Did the organization have a tax-exempt bond issue with an outstanding principal amount of more than $100,000as of the last day of the y ea r, tha t was issued after December 31 , 20027 If "Yes," answer questions 24b-24d andcomplete Schedule K . If "No,"go to line 25 . . . . . . . . . . . . . . . 24a

b Did the organization invest any proceeds of tax-exempt bonds beyond a temporary period exception? . 24bc Did the organization maintain an escrow account other than a refunding escrow a t any time during the year

t o defease any tax-exempt bonds? . 24 cd Did the organization act as an "on behalf o f " issuer f o r bonds outstanding a t any time during the year? 24d

25a Section 501(c ) ( 3) and 501 ( c)(4) organizations . Did the organization engage i n an excess benefit transaction witha disqualified person during the year? If "Yes,"complete Schedule L , Part I 25a

b I s the organization aware that i t engaged i n an excess benefit transaction with a disqualified person i n a p r i o ryear, and t hat t he transaction has no t been reported on any of the organization's prior Forms 990 or 990 - EZ7 If 25b"Yes," complete Schedule L , Part I .

26 Was a loan t o o r by a current o r former o f f i c e r , director , trustee, key employee, highly compensated employee, o rdisqualified person outstanding as o f the end o f the organization ' s tax year? I f "Yes," complete Schedule L , 26Part II .

27 Did the organization provide a grant o r other assistance t o an o f f i c e r , d i r e c t o r , trustee, key employee, substantialcontributor , o r a grant selection committee member, o r t o a person related t o such an individual ? I f "Yes," 27complete Schedule L , Part II I .

28 Was the organization a party to a business transaction with one of the following parties? ( see Schedule L , Part IVinstructions f o r applicable f i l i n g thresholds , conditions , and exceptions)

a A current o r former o f f i c e r , director, trustee, o r key employee? I f "Yes,"complete Schedule L , P a r tIV 28a

b A family member o f a current o r former o f f i c e r , d i r e c t o r , trustee, o r key employee? I f "Yes,"complete Schedule L , Part IV . 28b

c An entity o f which a current o r former o f f i c e r , director, trustee, o r key employee o f the organization ( o r a familymember) was an officer, director, trustee, or owner? If "Yes,"complete Schedule L , Part IV . . 28c

29 Did the organization receive more than $25,000 i n non-cash contributions? If "Yes," complete Schedule M 2930 Did the organization receive contributions o f a r t , historical treasures, o r other similar assets, o r q ua l i f i e d

conservation contributions? If "Yes,"complete Schedule M . . . . . . . . . . . 3031 Did the organization l i q u i d a t e , terminate, o r dissolve an d cease operations? I f "Yes,"complete Schedule N ,

Part I . 31

No

No

Yes

No

No

No

No

No

No

No

No

No

No

No


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Form 990 (2009) Page 5Statements Regarding Other IRS Filings and Tax Compliance

Yes Nola Enter th e number reported i n Box 3 of Form 1096, Annual Summary and Transmittal

of U .S . In f ormat io n R et urns . E n te r -0 - i f no t applicable . .la 87

b Enter the number o f Forms W-2G included i n l i n e la Enter - 0 - i f not applicablelb 0

c Did the organization comply with backup withholding rules f o r reportable payments t o v endo rs and reportablegaming (gambling) winnings to prize winners? 1c Yes2a Enter th e number of employees reporte d on Form W-3, Transmittal of Wage and Ta x

Statements f i l e d f o r the calendar year ending with o r within the year covered by t h i sreturn . . . . . . . . . . . . . . . . . . . . 2a 16

b I f a t least one i s reported on l i n e 2a, d i d the organization f i l e a l l required federal employment tax returns?Note : I f th e sum of lines la and 2a i s greater than 250, you may be required to e-file this return (see 2b Yesinstructions)

3 a Did the organization have unrelated business gross income o f $1,000 o r more during the year covered by t h i sreturn? . 3a No

b I f "Yes," has i t f i l e d a Form 990-T f o r t h i s year? I f "No,"provide an explanation i n Schedule O . . . . 3 b4a At any time during the calendar year, d i d the organization have an interest i n , o r a signature o r other authority

over, a financial account i n a foreign country (such as a bank account, securities account, o r other financialaccount)? . 4a No

b I f " Yes ," e nter the name o f the foreign country 0 -See th e instructions for exceptions and f i l i n g requirements for Form TD F 90-22 1 , Report of Foreign Bank andFinancial Accounts

5a Was th e organization a party to a prohi bi t ed tax shelter transaction at any time during t he t ax year? . 5a Nob Did any taxable party n o t i f y the organization that i t w as o r i s a party t o a prohibited tax shelter transaction? 5b Noc If"Yes" to l i n e 5a or 5b, did th e organization f i l e Form 8886-T, Disclosure by Tax-Exempt Entity Regarding

Prohibited Tax Shelter Transaction? . Sc6a Does th e organization have annual gross r ec ei pt s t hat are normally greater than $100,000, and did th e 6a No

organization s o l i c i t any contributions that were not tax deductible?b I f "Yes," d i d the organization include with every solicitation an express statement that such contributions o r g i f t s

were not tax deductible? . 6b7 Organizations that may receive deductible contributions under section 170(c).

a Did th e organization receive a payment i n excess of $75 made partly as a contribution and partly for goods and 7a Noservices provided t o the payor7 .

b I f "Yes," d i d the organization n o t i f y the donor o f the value o f the goods o r services provided? . 7bc D id the organization s e l l , exchange, o r otherwise dispose o f tangible personal property f o r which i t w as required t o

f i l e Form 82827 . 7 c Nod I f "Yes," indicate the number o f Forms 8282 f i l e d during the year 7d


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Form 990 (2009) Page 6LQLMGovernance, Management and Disclosure Fo r each "Yes" response t o l in es 2 through 7bbelow, an d f o r a " No " r es p on s e t o l i n e s 8 a, 8 b, or 10 b below, describe the circumstances,processes, or changes i n Schedule 0. See instructions.

Section A . Governing Bodv and ManagementYes No

l a Enter t h e number of voting members of t he governing body . l a 12b Enter th e number o f voting members t hat are independent . lb 12

2 Did an y o f f i c e r , d i r e c t o r , trustee, o r ke y employee have a family relationship o r a business relationship with an yother o f f i c e r , d i r e c t o r , trustee, o r key employee? 2 No

3 Did th e organization delegate control over management duties customarily performed by o r under th e directsupervision of officers, directors or trustees, or key employees to a management company or other person? 3 No

4 D id t he organization make any significant changes to i t s organizational documents s i n c e t h e prior Form 990 wasf i l e d ? 4 No

5 D id t he organization become aware during th e year o f a material diversion o f the organization's assets? . 5 No6 Does th e organization have members o r stockholders? 6 Ye s7a Does th e organization have members, stockholders, o r other persons who may elect on e o r more members o f th e

governing body? . . . . . . . . . . . . . . . . . . . . . . . . 7a Yesb Are an y decisions o f th e govern i ng body subject t o approval by members, stockholders, o r other persons? 7b No

8 D id t he organization contemporaneously document th e meetings held o r written actions undertaken during th eyear by th e following

a The governing body? . . . . . . . . . . . . . . . . . . . . . . . . 8a Yesb E ac h c om mi t t ee with authority t o act on behalf o f th e governing body? 8 b Yes

9 I s there an y o f f i c e r , director, trustee, o r key employee l i s t e d i n Part VII, Section A, who cannot be reached a t th eorganization's mailing address? If"Yes," provide th e names an d addresses i n Schedule 0 9 No

Section B . Policies (This Sect ion B requests information about p o l i c i e s n ot req ui red b y the InternalRevenue Code. )

Yes No10a Does th e organization have l o c a l chapters, branches, o r a f f i l i a t e s ? 10a Nob I f "Yes," does th e organization have written policies a nd p ro cedu re s g ov er ni n g th e activities o f such chapters,

a f f i l i a t e s , an d branches t o ensure their operations are consistent with those o f th e organization? . 10b11 Has th e organization provided a copy o f t h i s Form 990 t o a l l members o f i t s govern i n g body before f i l i n g th e form?

11 Yes11A Describe in Schedule 0 t he process, i f any, used by t he organization to review t he Form 990

12a Does t he organization have a written conflict of interest policy? If "No,"go t o l in e 13 . 12a Yesb Ar e o f f i c e r s , directors o r trustees, an d ke y employees required t o disclose annually interests that could give r i s e

t o conflicts? . . . . . . . . . . . . . . . . . . . . . . . . . . 12b Yes


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Form 990 (2009) Page 71 : M.lkvh$ Compensation of Officers , Directors , Trustees , Key Employees, Highest Compensated

Employees , and Independent ContractorsSection A. Officers , Directors , Trustees , Key Employees , and Highest Compensated Employees

la Complete t h i s table f o r a l l persons required t o be l i s t e d Report compensation f o r the calendar year ending with o r within the organization'stax year Use Schedule J- 2 i f additional space i s needed* List a l l of th e organization' s current officers, directors, trustees (whether individuals or organizations), regardless of amountof compensation, and current key employees Enter -0- i n columns (D), (E), and (F) i f no compensation was paid* L i s t a l l o f the organization' s current key employees Se e instructions f o r d e f i n i t io n o f "key employee "* List th e organization's five current highest compensated employees (other than an officer, director, trustee or key employee)who received reportable compensation (Box 5 of Form W-2 and/or Box 7 of Form 1099-MISC) of more than $100,000 from th eorganization and any related organizations* L i s t a l l o f the organization ' s former o f f i c e r s , ke y employees, o r highest compensated employees who received more than $100,000o f reportable compensation from the organization and any related organizations6 List a l l of th e organization ' s former directors or trustees that received, i n th e capacity as a former director or trustee of th eorganization, more than $10,000 of reportable compensation from th e organization and any related organizationsL i s t persons i n the following order individual trustees o r directors, i n s t i t u t i o n a l trustees, o f f i c e r s , ke y employees, highestcompensated employees, and former such personsfl Check t h i s b ox i f the organization d i d not compensate an y current o r former o f f i c e r , director, trustee o r key employee

(A)Name and Title (B )Averagehours

(C)Position (check a l lthat apply)

(D )Reportablecompensation

(E )Reportablecompensation

(F )Estimatedamount of other

perweek

D Lc c

I n

=

7 10

a

D

=34

- C DC D 0m

+ a

T

from th eorganization (W-2/1099-MISC)

from relatedorganizations(W- 2/1099-

MISC)

compensationfrom the

organization andrelated

organizations

See a d d ' I data


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Form 990 ( 2009) Page 8lb Total . . . . . . . . . . . . . . . . . . 645,356 0 141,9572 Total number of individuals ( i nc lu di ng b ut n ot limited to those listed above ) who received more than

$100,000 i n reportable compensation from the organization-4

Yes NoD id the organization l i s t any former o f f i c e r , director o r trustee, ke y employee, o r highest compensated employeeon n e l a ' s I f "Yes,"complete ScheduleI forsuch individual . . . . . . . . . . . . 3 YesFor any individual listed on l i n e la, i s the sum of reportable compensation and other compensation from th eorganization and related organizations greater than $150,000' If"Yes,"complete Schedule] forsuchindividual 4 YesDid a ny p er so n l i s t e d on l i n e la receive o r accrue compensation from any unrelated organization f o r servicesrendered t o the organization ? I f " Y e s , "complete ScheduleI f o r such person . . . . . . . . . 5 No

Section B . Independent Contractors1 Complete this table for your five highest compensated independent contractors that received more than

$100,000 of compensation from th e organization(A) (B) (C)

Name and business address D e s c ri p t i o n o f s e r v i c e s Compensation

2 Total number of independent contractors ( i nc lu di ng b ut n ot limited to those listed above) who received more than$100,000 i n compensation from the organization 0- 0

Form 990 (2009)


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Form 990 (2009) Page 91 : M.&TJO04 Statement of Revenue

(A) (B ) (C) (D )Total revenue Related o r Unrelated Revenue

exempt business excluded fromfunction revenue tax underrevenue sections

512, 513, or514

la Federated campaigns . lab Membership dues . . . . lb

m c Fundraising events . 1c0 { Gd Related organizations . . . lde Government grants ( c o n t r i b u t i o n s ) le

i f A l l other c o n t r i b u t i o n s , g i f t s , g r a n t s , and ifs i m i l a r amounts no t i n c l u d e d aboveg Noncash contributions included i n

l i n e s la-1f $1 0 -h Total.Add l i n e s la-1f . . . . . . .

9 1 Business Code2a BOWL CHAMPIONSHIP SERI 711,210 2,179,260 2,179,260

a 2 b BOWL ASSESSMENTS 711,210 1,690,000 1,690,000C NCAA / NI T BASKETBALL 711,210 1,403,140 1,403,140d MEMBERSHIP DUES 711,210 1,212,500 1,212,500e MAC TELEVISION 711,210 1,100,000 1,100,000f All o t her program service revenue 3,319,579 2,711,020 608,559

g Total . Add l i n e s 2a-2f . 1 0 - 1 0 , 9 0 4 , 4 7 93 Investment income (including dividends, interest

and o t he r similar amounts) 1 0 - 11,666 11,6664 Income from investment o f tax-exempt bond proceeds , . 0-5 R oyalties . . . . . . . . . . . . 0-

( i ) Real ( i i ) Personal6a Gross Rentsb Less r e n t a l

expensesc Rental income

o r ( l o s s )


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Form 990 (2009) Page 10Statement of Functional Expenses

Section 501( c)(3) and 501( c)(4) organizations must complete a l l columns.Al l other organizations must complete column (A) but are not required to complete columns ( B ), ( C), and (D).

Do not inc l ude amounts reported on lines 6b ,7b, 8b, 9b, and 10b of Part VIII .

(A)T o t a l expenses

(B )Program s e r v i c e

expenses(C)

Management andgeneral expenses

(D)Fundraisingexpenses

1 Grants and other assistance to governments and organizationsin the U S See P ar t I V, l i n e 21

2 Grants and other assistance to individuals in theU S See P ar t I V, l i n e 223 Grants and other assistance to governments,

organizations, and individuals outside the U S SeeP ar t I V, lines 15 and 16

4 Benefits paid t o o r f o r members5 Compensation of current officers, directors, trustees, and

key employees 542,536 217,014 325,5226 Compensation not included above, to disqualified persons

(as defined under section 4958(f)(1)) and personsdescribed in section 4958(c)(3)(B) .

7 Other salaries and wages 459,394 413,455 45,9398 Pension plan contributions (include section 401(k) and section

40 3(b) employer contributions) 133,220 72,368 60,8529 Other employee benefits 91,435 57,536 33,89910 Payroll taxes 61,002 38,386 22,61611 Fees for services (non-employees)

a Management . .b Legalc Accountingd Lobbyinge Professional fundraising See Part IV , line 17f Investment management feesg Other 82,193 82,193

12 Advertising and promotion 72,868 72,86813 Office expenses 106,862 32,170 74,69214 Information technology 27,440 27,44015 Royalties16 Occupancy 51,415 51,41517 Travel 148,591 148,591


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Form 990 (2009) Page 11IMEMBalance Sheet(A) (B)

Beginning of year End of year1 Cash-non-interest-bearing 55,196 1 817,6522 Savings and temporary cash investments 381,704 2 272,6623 Pledges a nd grants receivable, net 34 Accounts receivable, ne t 135,124 4 203,0365 Receivables f r o m cu rr ent and f o rm er o f f i c e r s , directors, trustees, key employees, an d

highest compensated employees Complete Part I I ofSchedule L 5

6 Receivables f r om o ther disqualified persons ( a s defined under section 4958(f)(1)) andpersons described i n section 4958(c)(3)(B) Complete Part I I ofSchedule L 6

7 Notes an d loans receivable, net 78 Inventories fo r sale or use 89 Prepaid expenses and deferred charges 9 4,42110a Land, buildings, and equipment cost or o t he r b as is Complete 268,059

Part VI of Schedule D 10ab Less accumulated depreciation 10b 195,905 69,783 10c 72,154

11 Investments-publicly traded securities 1112 Investments-other securities See Par t I V, l i n e 11 1213 Investments-program-related See Par t I V, l i n e 11 1314 Intangible assets 1415 Other assets See Par t I V, l i n e 11 19 7 15 19 716 Total assets . Add lines 1 through 15 (must equal l i n e 34) . 642,004 16 1,370,12217 Accounts payable and accrued expenses 954,858 17 227,17318 Grants payable 1819 Deferred revenue 245,888 19 244,00020 Tax-exempt bond liabilities 20

} 21 Escrow or c ustodial account l i a b i l i t y Complete Part IVof Schedule D 2122 Payables t o current and f o rm er o f f i c e r s , directors, trustees, ke y

employees, highest compensated employees, and disqualifiedpersons Complete Part II of Schedule L . 22

23 Secured mortgages and notes payable to unrelated third parties 31,969 23 24,32424 Unsecured notes an d loans payable t o unrelated t h i r d parties 2425 Other liabilities Complete Part X of Schedule D 302,894 25 63,083


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Form 990 (2009) Page 12Financial Statements and Reporting

Yes No

1 Accounting method used to prepare t he Form 990 pCash FAccrual F-OtherI f the organization changed i t s method o f acc ou n t in g f r om a p r i o r year o r checked "Other," explain i n Sch ed ul e 0

2a Were the organization's financial statements compiled o r reviewed by an independent accountant's 2a Nob Were the organization's financial statements audited by an independent accountant? . 2b Yesc I f "Yes," t o 2a o r 2b, does the organization have a committee that assumes responsibility f o r oversight o f the

a u d i t , review, o r compilation o f i t s financial statements an d selection o f an independent accountant?I f the organization changed either i t s oversight process o r selection process during t he t ax year, explain i nSchedule 0 . . . 2c Yes

d I f "Yes" to l i n e 2a o r 2b , check a box below to indicate whether t he financial statements for t he year were issuedon a consolidated basis, separate basis, o r bothFeparate basis f l C o n so l i da t ed basis fl B o t h co n s ol i da ted a nd s e pa r at ed basis

3a As a result o f a federal award, wa s the organization required t o undergo an audit o r audit s as s et f o r t h i n theSingle Audit Act and 0MB Circular A-133? . . . . . . . . . . . . . . . 3a No

b I f "Yes," did t he organization undergo t he required audit o r audits? I f t he organization did n o t undergo t he required 3baudit o r audits, explain why i n Sch edu l e 0 an d describe an y steps taken t o u nde rg o s u ch audits . .

Form 990 (2009)


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l efile GRAPHIC p rint - DO NOT PROCESS As Filed Data - DLN: 93493307008010SCHEDULE A P u b l i c Charity Status a nd P u b l i c Support OMB No 1545-00472009Form 990 o r 990EZ)

Complete i f the organization is a section 501(c)(3) organization or a sectionD e p a r t m e n t o f t h e T r e a s u r y 4947( a ) ( 1) nonexempt c h a r i t ab l e trust.I n t e r n a l Revenue S e r v i c e

^ Attach to Form 990 or Form 990- E Z . ^ See separate i n s t r uct i on s .Name of t h e o rg a n i z a t i o n Employer identification numberMID-AMERICAN ATHLETIC CONFERENCE I n cCO DR JON STEINBRECHER COMMISSIONER

31-0682486Reason for Public Charity Status ( A l l organizations must complete this part.) See Instructions

Th e organization i s no t a private foundation beca use i t i s (For l i n e s 1 through 11, check only on e box1 1 A church, con v en t ion o f churches, o r association o f churches section 170 ( b)(1)(A)(i).2 1 A s ch oo l de s cr ibe d i n section 17 0 (b)(1)(A)(ii). (Attach Sch edu l e E )3 1 A h o s p i t a l or a cooperative h os pi t a l s e r v i c e o rg a n i z a t i o n described i n section 170 ( b)(1 )(A )( i i i ).4 1 A medical research o rg a n i z a t i o n operated in conjunction with a h os pi t a l described in section 170(b)(1 )(A )( i i i ). Enter t h e

hos pi t a l 's name, city, and s t a t e

5 1 A n o rg a n i z a t i o n operated fo r t h e benefit of a college or u n i v e r s i t y owned or operated by a governmental unit described insection 170 ( b)(1)(A)(iv ) . (Complete P ar t I I )6 1 A f e d e r a l , state, o r l o ca l government o r go ve rnm e nt a l u n i t described i n section 17 0 ( b)(1)(A)(v).7 1 An organization that n or m a l ly r e ce i v es a substantial part o f i t s support from a go ve rnm e nt a l u n it o r from th e general public

described i nsection 170 ( b)(1)(A)(vi ) (Complete Part I I )

8 1 A community t r u s t described in section 170 ( b)(1)(A)(vi ) (Complete Part I I )9 F An organization that n or m a l ly r e ce i v es ( 1 ) m o r e t h a n 331/3% o f i t s s u pp or t f ro m contributions, membership fees, a n d gr os s

receipts from activities related t o i t s exempt functions-subject t o certain exceptions, a nd ( 2 ) no mo re t h a n 331/3% o fit s support from gross investment income and u n r e l a t e d business t a x ab l e income (l e s s section 511 t ax) from businessesacquired by t h e o rg a n i z a t i o n af te r June 30 , 1975 See section 509( a ) ( 2 ) . (Complete P ar t III )

10 1 An o rg a n i z a t i o n organized and operated e x c l u s i v e l y to t e s t for public s a f e t y Seesection 509(a)(4).11 1 An o rg a n i z a t i o n organized and operated e x c l u s i v e l y for t h e benefit o f , to perform t h e f u nc t i o n s o f , or to car r y ou t t h e purposes of

one or more publicly supported o rg a n i z a t i o n s described i n section 509(a)(1) or section 509(a)(2) See section 509(a) (3). Checkt h e box t h a t describes t h e type of supporting o rg a n i z a t i o n and complete lines 11e through 11h

a 1Type I b 1Type I I c 1Type III - F u n ct i o n a l l y i n t e gr a t e d d 1Type III - Othere F By checking this box, I certify t ha t t he o rg a n i z a t i o n is n ot controlled d ir e ct l y o r i n di r ect l y by one or more disqualified persons

o t h e r than foundation managers and o t h e r than one or more publicly supported o rg a n i z a t i o n s described in section 509(a)(1) ors e c t i o n 509(a)(2)

f I f t h e o rg a n i z a t i o n received a wr i t t e n determination from t h e IRS t h a t i t is a Type I , Type I I or Type III supporting organization,check this box F

g Since August 17 , 2006, has t h e o rg a n i z a t i o n accepted any g i f t or contribution from any of t h efollowing pe r so ns?( i ) a p er son who directly o r indirectly co ntro ls , e i th e r alone o r together with p er son s described i n ( i i ) Ye s No


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Schedule A (Form 990 o r 990-EZ) 2009 Page 2Support Schedule for Organizations Described in IRC 170(b )( 1)(A)(iv) and 170 ( b)(1)(A)(vi)(Complete only i f you checked the box on l i n e 5 , 7 , or 8 of Part I . )

Section A . Public SupportCalendar year (or fiscal year beginning (a) 2005 (b ) 2006 (c) 2007 (d) 2008 (e) 2009 (f) Totalin )1 G i f t s , grants, contributions, an d

membership fees received (D o notinclude a ny "un us ualgrants " )

2 Tax revenues levied f o r theorganization's benefit an d eitherpaid t o o r expended on i t sbehalf

3 Th e value o f services o r f a c i l i t i e sfurnished by a governmental u n i t t othe organization without charge

4 Total . Add l i n e s 1 through 35 Th e portion o f t o t a l contributions by

each person (other than agovernmental u n i t o r publiclysupported organization) included onl i n e 1 that exceeds 2% o f theamount shown on l i n e 11 , column( f )

6 Public Support . Subtract l i n e 5 froml i n e 4

Section B . Total SupportCalendar year (or fiscal year beginning (a) 2005 (b ) 2006 (c) 2007 (d) 2008 (e) 2009 (f) Totali n )7 Amounts from l i n e 48 Gross income from interest,

dividends, payments received ons e cu ri t i es l oa n s , rents, royaltiesand income from similar

10

11

1213

sourcesNe t income from unrelatedbusiness a c t i v i t i e s , whether o rn ot the business i s regularlycarried onOther income (Explain in PartIV ) Do not include gain or lossfrom the s ale of capital assetsTotal support (Add lines 7through 10)Gross receipts from related a c t i v i t i e s , etc (See instructions ) 12First Five Years I f the Form 990 i s for the organization's f i r s t , second, third, f ou rth, o r f i f t h tax year as a 501(c)(3) organization,check this box and stop here


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Schedule A (Form 990 o r 990-EZ) 2009 Page 3IMMOTMSupport Schedule for Organizations Described in IRC 509(a)(2)(Complete only i f y ou checked the bo x on l i n e 9 of Part I . )

Section A . Public SuooortCalendar year ( or fiscal year beginning (a) 2005 ( b) 2006 (c) 2007 ( d) 2008 (e) 2009 ( f) Totali n )

1 G i f t s , grants , contributions, an dmembership fees received (Do 1,320 1,320not include a ny " un us ualgrants " )

2 Gross receipts from admissions,merchandise sold o r servicesperformed , o r f a c i l i t i e s furnished i n 7,591,636 9 ,881,460 9 ,517,464 11,382,9 87 10,295,9 20 48,669,467an y activity that i s related t o theorganization s tax-exemptpurpose

3 Gross receipts from activities thatare not an unrelated trade o rbusiness under section 513

4 Tax revenues levied f o r theorganization s benefit an d eitherpaid t o o r expended on i t sbehalf

5 The value o f services o r f a c i l i t i e sfurnished by a governmental u n i tt o the organization withoutcharge

6 Total . Add lines 1 through 5 7,59 1,636 9 ,882,780 9 ,517,464 11,382,9 87 10,295,9 20 48,670,7877a Amounts i ncluded on l i n e s 1 , 2 ,

an d 3 received from disqualified 0persons

b Amounts i ncluded on l i n e s 2 an d 3received from other thandisqualified persons that exceed 0the greater of $5,000 or 1% of theamount on l i n e 1 3 f o r the year

c Add l i n e s 7a and 7b 08 Public Support ( Subtract l i n e 7c 4 8 , 670, 78 7from l i n e 6 )Section B . Total Support

Calendar year ( o r f i sc a l year beginningi n )

9 Amounts from l i n e 610a Gross income from interest,

dividends, payments receivedon securities loans, rents,royalties and income fromsimilar sources

(a) 2005 ( b) 2006 (c) 2007 (d) 2008 ( e) 2009 (f ) Total7,59 1,636 9,882,780 9 ,517,464 11,382,9 87 10,29 5,9 20 48,670,787

9 3,030 43 ,09 7 576,669 549 ,369 608,225 1,870,390


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S c h e d u l e A ( F o r m 990 o r 990-EZ) 2009 Page 4MOWupplemental Information . Supplemental Information. Complete t h i s part to provide t he explanationr eq ui re d b y Part I I , l i n e 1 0 ; Part I I , l i n e 1 7a or 1 7 b ; or Part I I I , l i n e 1 2 . P r o vi d e an y o t h e r additionalinformation. See instructions


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lefile GRAPHIC print - DO NOT PROCESS As Filed Data - DLN: 93493307008010SCHEDULE D OMB No 1545-0047( Form 990) Supplemental F i n a n c i a l Statements 2009

- Complete i f the organization answered " Yes," to Form 9 9 0 ,D e p a r t m e n t o f t h e T r e a s u r y Part IV, line 6 , 7 , 8 , 9 , 10 11 , or 12 .I n t e r n a l Revenue S e r v i c e Attach to Form 9 9 0 . 1 - See separate instructions.Name of the organization Employer identification numberMID-AMERICAN ATHLETIC CONFERENCE I n cCO DR JON STEINBRECHER COMMISSIONER 31-0682486

Organizations Maintaining Donor Advised Funds or Other S i m i l a r Funds or Accounts . Complete i f th eor g anization answered "Yes" t o Form 9 9 0 Part IV , l i n e 6 .

(a) Donor ad v i s e d funds (b ) Funds a nd other accounts1 Total number a t end o f year2 Aggregate contributions to (d ur in g y e a r )3 Aggregate g r a n t s from (d ur in g year)4 Aggregate v a l u e at end of year5 Did the organization inform a l l d on or s a nd d on or advisors i n w r i t i n g th at th e a s s e t s held i n donor ad v i s e d

funds a re th e organization's property, s u bject t o th e organization's exclusive l e g a l control? 1Ye s 1No6 Did the organization inform a l l g r a nt e e s, donors , and donor advisors i n w r i t i n g that g r ant f u nd s may b e

u s e d only f o r charitable purposes and not f o r th e b ene fi t o f the donor o r donor advisor, o r f o r a ny other purposeconferring impermissible private benefit 1Ye s 1NoWWWW-onservation Easements . Complete i f th e org ani zation answered "Yes" to Form 990, Part IV , l i n e 7 .

1 Purpose(s) o f conservation easements held b y the organization (check a l l that apply)1 Preservation o f land f o r public u s e ( e g , recreation o r pleas ure) 1 Preservation o f an h i s t o r i c a l l y importantly land area1 Protection o f n at ur al h a b it at 1 Preservation o f a c e r ti f ie d h i s t or i c structure1 Preservation of open space

2 Complete l i n e s 2a-2d i f the organization held a q u a l i f i e d conservation contribution i n th e form o f a conservationeasement on the l a s t da y o f the ta x year

Held at th e En d of th e Yeara Total number o f conservation easements 2ab Total a crea g e r es tr icted by conservation easements 2bc Number o f conservation easements on a c e r t i f i e d h i s t o r i c structure included i n ( a ) 2cd N umber o f conservation easements included i n ( c ) acquired a f t e r 8/17/06 2d

3 N umber o f conservation easements modified, transferred, released, extinguished, o r terminated by the organization duringthe taxa ble year 0 -

4 Number o f states where property s u b ject t o conservation easement i s located 0 -5 Does the organization h a v e a written policy regarding t he p er iodic monitoring, inspection, handling o f violations, a nd


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Schedule D (Form 990) 2009 Page 2Organizations Maintaining Collections of Art, Historical Treasures , or Other Similar Assets (continued)

3 Using t h e o rgan i z at i o n 's access ion and o t he r r e co r ds , c h e c k a ny o f th e following t ha t a re a significant use o f i t s collectionitems ( c h e c k a l l that apply)

a F_ P u bl i c e x hi bi t io n d 1 Loan o r exchange prog ram sb 1 Scholarly research e F Oth erc F Preservation f o r future generations

4 Provide a d e s c r i p t i o n of t h e o r ga n i z at i o n 's c o l l e ct i o n s and e x p l a i n how they f ur th er t h e o r g a n i z a t i o n ' s exempt purpose i nP a r t XIV

5 Duri ng t he ye ar , d i d th e organization s o l i c i t o r receive donations o f a r t , historical treasures o r other similarassets t o b e sol d t o r a i s e funds rather than t o be maintained as part o f th e o rgan i z at i o n 's co l l e ct i o n ? 1Ye s 1No

Escrow and Custodial Arrangements . Complete i f t h e o r g a n i z a t i o n answered "Yes" to Form 990,Part IV, l i ne 9 , or r e p o r t e d an amount o n Form 990, Part X , l i n e 21 .

l a I s th e o r ga n iz a ti o n a n a ge n t, trustee, custodian o r o t he r i n te r me d ia r y f o r contributions o r other assets no ti n c l u d e d on Form 990, P a r t X ' ' 1Yes f l No

b I f "Yes," e x p l ai n the a r r a n g e m e n t i n Part XI V and com pl ete th e f o ll o wi n g t a bl e

c Beginning balanced Additions during th e yeare D istr i b ut i o ns du r i ng th e yearf E nd i ng b a l an ce

2a Di d t h e o r ga n i za t i o n i n cl u d e an amount on Form 990, P a r t X, l i n e 2 1''b I f "Yes, " e x p l a i n t h e arrangement i n P a r t XIVMrIM-ndowment Funds . Com p l e t e I f th e or g anization answered "Yes" t o Form 990, Part I V , l i n e 1 0 .

l a Beginning of year balanceb Contributions .c Investment earnings or l o s s e sd Grants or scholarships . .e Other expenditures fo r facilities

and programsf Administrative e x p e n s e sg En d o f y ea r b a la n ce .

(a)Current Year ( b ) P r i o r Year ( c )T w o Years Ba ck ( d) Th re e Years Ba ck (e)Four Years Ba ck

2 Provide th e estimated p e r c e n t a g e o f th e ye ar e nd b al an ce hel d asa B o ar d d e si gn a te d o r quasi-endowment 0 -

f l Yes lNo


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Schedule D (Form 990) 2009 Page 3Investments-Other Securities. See Form 990 , Part X , line 12 .

(a) Description o f security o r category (b)Book value ( c ) Method o f valuation(including name o f security) Cost o r end-of-year market valueFinancial derivativesClosely-held equity interestsOther

T o t a l . (Column ( b ) s h ou l d e q ua l Form 9 9 0 , P a r t X , c ol ( B) l i n e 12 ) 0 1 1Investments-Program Related . See Form 990. Part X. line 13 .

(a) Description o f investment type I (b) Book value ( c ) Method o f valuationCost o r end-of-vear market value


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Schedule D (Form 990) 2009 Page 4Reconciliation of Chang e i n Net Assets from Form 990 to Financial Statements

1 Total revenue (Form 990, Part VIII, column (A), l i n e 12) 1 10,916,1452 Total expenses (Form 990, Part IX, column (A), l i n e 25) 2 9,210,9983 Excess or (deficit) for the year Subtract l i n e 2 from l i n e 1 3 1,705,1474 Net unrealize d g ains ( losses) on investments 45 Donated services and use o f f a c i l i t i e s 56 Investment expenses 67 Prior period adjustments 78 Other (Describe in Part XIV) 89 Total adjustments (net) Add lines 4 - 8 9 010 Excess or (deficit) for the year pe r financial statements Combine lines 3 and 9 10 1,705,147

Reconciliation of Revenue p er Audited Financial Statements With Revenue p er Return1 Total revenue, gains, and other support per audite d financial statements . 1 10,916,1452 Amounts i nc lu d ed o n l i n e 1 b ut not on Form 990, Part VIII, l i n e 12a Net unrealized gains on investments . 2ab Donated services and use o f f a c i l i t i e s . 2bc Recoveries of prior year grants 2cd Other (Describe in Part XIV) 2de Add l i n e s 2 a th roug h 2 d . . . . . . . . . . . . . . . . . . . . 2e 0

3 Subtract l i n e 2e from l i n e 1 . . . . . . . . . . . . . . . . . . . . 3 10,916,1454 Amounts i nc lu d ed o n Form 990, Part VIII, l i n e 12, b ut not on l i n e 1a Investment expenses not included on Form 990, Part VIII, l i n e 7b 4ab Other (Describe in Part XIV) 4bc Add lines 4a and 4b . . . . . . . . . . . . . . . . . . . . . . c 0

5 Total Revenue Add lines 3 and 4c. (This should equal Form 990, Part I , l i n e 12 . 5 10,916,145Reconciliation of Exp enses p er Audited Financial Statements With Exp ense s p er Return

1 Total expenses and losses per audite d financialstatements 1

9,210,998

2 Amounts included on l i n e 1 b ut n ot on Form 990, Part IX, l i n e 25a Donated services and use of facilities . 2ab Prior year adjustments 2bc Other losses . . . . . . . . . . . . . . . 2cd Other (Describe i n Part XIV) 2d


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l efile GRAPHIC p rint - DO NOT PROCESS As Filed Data - DLN: 93493307008010Schedule J Compensation Information OMB No 1545-0047(Form 990) For certa in O f f i c e r s , Directo rs , Trustees , Key Employees, and Highest 2009

Compensated Employees- Complete i f the organization answered " Yes" to Form 990,

D e p a r t m e n t o f t h e T r e a s u r y Part IV , question 23 . ' t o Pub li cI n t e r n a l Revenue S e r v i c e Attach to Form 990 . 1 - See separate i nst r uct i ons. Inspecti onName of the organization Employer identificatio n numberMID-AMERICAN ATHLETIC CONFERENCE I n cCO DR JON STEINBRECHER COMMISSIONER 31-0682486llll Questions Regarding Compensation

l a Check the appropiate box(es ) i f the organizatio n provided any of t h e f ol l ow in g to or for a person listed i n Form990, Pa rt VI I , Section A, l i n e la Complete Part I I I to p r o v i d e any r e l e v an t i n f o rm at i o n r e g a r d i ng these items1 First-class or charter travel 1 Housing allowance or residence for personal use1 Travel for companions 1 Payments for business use of personal residence1 Tax idem nificatio n and gross - u p payments F Health or social club dues or initiation f e e sfl Discretionary sp en d in g account fl Personal services ( e g , maid, chauffeur, chef)

Yes I No

b I f an y o f th e boxes i n l i n e la ar e checked, d i d th e organization follow a written policy regarding payment o rr eimbu rsemen t orprovision o f a l l th e e x p e n s e s described abo ve? I f "No," complete Part I I I t o explain l b Ye s

2 Di d t he organization require substantiation p r i or t o reimbursing o r allowing e x p e n s e s i n cu r re d by a l lo f f i c e r s , directors, trustees, an d th e CEO/Executive Director, regarding th e items checked i n l i n e 1a ? 2 Ye s

3 I n di cat e whi ch, i f any, of t he f ol lo wi ng t he organizatio n uses to es tablish t he compensation of theorganizatio n ' s CEO/Executive Directo r Check al l that a p p l yF Compensation committee F W r i t t e n employment contractfl Independent compensation consultant fl Compensation survey or studyF Form 990 of o t he r o r ga n i za t i on s F Approval by the board or compensation committee

4 During t he y ear , di d any person listed i n Form 990, Pa rt V II , Section A, l i n e la with respect to the f i l i n g organizatio nor a r e l at e d organizatio n

a Receive a severance payment or change-of-control payment? 4a Nob Par ti ci pat e i n, or r e c e i v e payment from, a supplemental no nq ua lified retirement p la n? 4b Yesc Participate i n, or r e c e i v e payment from, an equity-based compensation arrangement? 4c No

I f "Yes" to any o f l in es 4a-c, l i s t t he persons and p r o v i d e the app licable amounts for each i t e m i n Part II I

Only 501 ( c)(3) and 501(c)(4) organizations o n l y must complete l i ne s 5 -9 .5 For persons listed i n form 990, Part V I I , Section A, l i n e l a, di d the organizatio n pay or accrue any


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Schedule J (Form 990) 2009 Page 2VVITFI-fficers , Directors , Trustees , Key Employees, and Highest Compensated Employees. Use Schedule 3- 1 i f additional space needed.Fo r each individual whose compensation must be reported i n Schedule J , report compensation from th e organization on row (i ) and from related organizations, described i n th einstructions on row ( i i ) Do no t l i s t any individuals that ar e no t listed on Form 990, Part VII

Note . The sum of columns ( B ) ( i ) - ( i i i ) must equal th e applicable column (D) or column (E ) amounts on Form 990, Part VII, l i n e la

(A) Name ( B) Breakdown of W-2 and/or 1099-MISC compensation (C ) Retirement and (D ) Nontaxable (E ) Total of columns (F ) Compensation(i ) Base

compensation( i i ) Bonus &

i n c e n t i v ecompensation

( i i i ) Otherreportable

compensation

other deferredcompensation

benefits (B)(i)-(D) reported i n priorForm 990 orForm 990-EZ

DR JONSTEINBRECHER ( 1 )( i i )

215,5650

00

00

71,5560

12,4650

299,5860

00

RICHARD CHRYST ( i )(H)

115,0000

100,0000

00

11,5000

7,0960

233,5960

378,3900

Schedule 3 (Form 990) 2009


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Schedule J (Form 990) 2009 Page 3EIRISTW Supplemental InformationComplete t h i s part t o provide t h e i n fo r ma t i on , explanation, o r descriptions required f o r Part I , l i n e s la , 1b , 4c , 5 a, 5 b, 6a , 6b , 7 , a nd 8 A ls o c o mp l e t e t h i s part f o r a ny additional information

I IIdent ifier Return Explanation

Refe re nc eP a r t I , Line lb

Supplemental P a r t III Richard Chryst, t he former commissioner of th e conference received $100,000 in connection w i t h a nonq u a lified d e f e r r e d compensation p la n upon severingInformation employment with t he conference This amount was i nc lu de d a s t a x a b l e wages on hi s 2009 Form W-2 Hi s compensation for form 990 purposes has been

r e p o r t e d fo r calendar year 2009 Richard Chryst was a ct ively employed b y t h e conference through June 30, 2009 Dr Jon Steinbrecher p a r t i c i p a t e s in anonq u a lified d e f e r r e d compensation p la n whereby h e w i l l r e c e i v e a one-time bonus e q u a l to $50,000 p e r year i f h e f u l f i l l s hi s exist ing contract with th econference No amount was i n c l u d e d in hi s W-2 a s t he re i s a s u b s t a n t i a l risk o f f o r fe i tu r e because h e i s n ot vested u n t i l t he end of t h e contract The conferencerecorded a n a cc ru a l o f $50,000, which r e p r e s e n t s t h e b en ef it s e a rn e d u n de r t h i s agreement as o f June 30, 2010 This amount i s included a s d e fe r re dc o m p e n s a t i o n on part I I o f schedu le J In con n ect ion with t h e i r employment duties f o r th e c o nf e r en c e, R ic h ar d C h ry st , Dr Jo n S t ei n b re c h er a n d certain othere m p l o y e e s receive r e i m b u r s e m e n t o f club du es t ha t a re u sed f o r b u si n es s p u r po s es No amount ha s b e e n included a s a d di t io na l c o m p e n s a t i o n a s t he clubmemberships ar e u sed f o r b us in es s p ur p os es a nd we re paid p u r su a n t t o a n a ccou n t a b le plan

Schedule 3 (Form 990) 2009


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l efile GRAPHIC p rint - DO NOT PROCESS As Filed Data - DLN: 93493307008010SCHEDULE0 OMB No 1545-0047(Form 9 9 0 ) Supplemental Information t o Form 990 2009D e p a r t m e n t o f th e T r e a s u r y Complete to provide information f or responses t o specific questions onForm 990 or to provide any additional information . OpenI n t e r n a l Revenue S e r v i c e 0 - Attach to Form 990. InspectionName of the organization Employer identification numberMID-AMERICAN ATHLETIC CONFERENCE I n cCO DR JO N STEINBRECHER COMMISSIONER 31-0682486

I d e n t i f i e r Return ExplanationR e f e r e n c e

Form 9 9 0 , Th e m e mb e rs o f t h e o rg an i z at io n a r e t h e member u n i v e r s i t i e s o f t h e conference P o l i c y an d l e g i s l a t i v e a u t h o r i t y i sP a r t V I , vested i n t h e C ou n c i l o f P r e s i d e n t s Each member u n i v e r s i t y i s represented on t h e c o u n c i l b y t h a t u n i ve r si t y' sS e c t i o n A , p r e s i d e n tl i n e 6Form 9 9 0 , As t h e C o u n c i l o f P r e s i d e n t s i s made up o f t h e p r e s i d e n t s o f t h e member u n i v e r s i t i e s an d a s each memberP a r t V I, u n i v e r s i t y ha s t h e power to a p p o i n t a n e w i n t e r n a l p r e s i d e n t , each member u n i v e r s i t y ha s t h e power to changeS e c t i o n A , t h e i r r e p r e s e n t a t i v e on t h e board An n we a ve r h a r t , p r e s i d e n t o f Temple U n i v e r s i t y i s a member o f t h e governingl i n e 7a body However, h e r v o t i n g r i g h t s a r e l i m i t e d to f o o t b a l l - r e l a t e d i s s u e s o n l yForm 9 9 0 , Th e f or m 9 90 i s prepared b y an o u t s i d e CPA f i r m based on a u d i t e d f i n a n c i a l statements t h a t a r e p r e v i o u s l yP a r t V I, r e c e i v e d an d approved b y t h e board Th e f or m 9 90 i s i n i t i a l l y reviewed b y t h e commissioner and t h e d i r e c t o r o fS e c t i o n B f i n a n c e an d t h e n discussed w i t h t h e executive committee o f t h e c o u n c i l o f p r e s i d e n t s An y necessary changesl i n e 1 1 w i l l t h e n be upd at e d on t h e f or m The r e v i s e d formw i l l be s ig ne d b y t h e commissioner dated an d s u bm i tt e d b y t h e

f i l i n g d e a d l i n e Copies o f t h e f i n a l 990 w i l l be d i s t r i b u t e d t o t h e e n t i r e c o u n c i l o f p r e s i d e n t s p r i o r to f i l i n g

Form 9 9 0 , Each board o r committee m e m b e r has t h e d u t y to p l a c e t h e i n te r e st o f t h e conference foremost i n an y d e a l i n g s onP a r t V I , b e h a l f o f t h e conference and ha s a c o n t i n u i n g r e s p o n s i b i l i t y to comply w i t h t h e c on fl i ct o f i n te r es t p ol i cy I f aS e c t i o n B board o r committee m e m b e r o r key employee ha s an i n t e r e s t i n a proposed t r a n s a c t i o n w i t h t h e conference i n t h el i n e 12c form o f a s i g ni fi ca nt personal o r o r g a n i z a t i o n a l f i na n c ia l i n te r e st i n t h e t r a n s a c t i on he o r s he m ust ma k e f u l l

d i s c l o s u r e o f such i n t e r e s t before an y discussion o r n e g o t i a t i o n o f such t r a n s a c t i o n An y board o r committeemember who has a p ot e nt ia l c on fl i ct o f i nt er e s t w i t h respect to an y m a t t e r coming before t h e board o r t h ecommittee s h a l l n o t p a r t i c i p a t e i n an y discussion o f o r v o t e i n connection w i t h t h e m a t te r u n l e s s i nv it ed t o respondto q u e s t i o n s o r p r o v i d e f a c t u al i n f o rm a t i on b y t h e board o r committee c h a i r An y board o r committee member o rk e y employee who g a i n s p r iv i l eg e d i n f o rm a t i on b y v i rt ue o f h i s o r h e r r o l e a s a board o r committee member o r keyemployee s h a l l n o t use t h a t p r iv i l eg e d i n f o r m a t i o n f o r personal o r p r o f e s s i o n a l g a i n

Form 9 9 0 , Th e c o u n c i l o f p r e s i d e n t s i s t h e independent governing body o f t h e conference t h a t i s r e s p o n s i b l e f o r employingP a r t V I , t h e commissioner and o th e r s e n i o r a d m i n i s tr a to r s p r e s c r i b i n g d u t i e s an d d e te r m i n i n g t h e terms an d c o n d i t i o n s o f


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efile GRAPHIC p rint - DO NOT PROCESS As Filed Data - DLN: 93493307008010

4562 Depreciation a nd Amortization OMB No 1545-0172Formo f t h e T r e a s u r y

I n t e r n a l Revenue S e r v i c e

(Including I n f o r m a t i o n on Listed Property)

^ See separate i n s t r u c t i o n s . ^ Attach to your tax r e t u r n .

2009ttachmentttachment

Sequence No 67

Name(s) shown on r e t u r nMID-AMERICAN ATHLETIC CONFERENCE In cCO DR JON STEINBRECHER COMMISSIONER

Busi n e ss o r activity t o which t h i s f o rm relatesForm 990 Page 10

Identifying number31-0682486

El e c t i o n 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 you comp l e t e Part I .

1 Maximum amount See the i n s t r u c t i o n s fo r a h i g h e r limit fo r c e r t a i n businesses 1 250,0002 To ta l cost of s e c t i o n 179 p r o p e r ty placed i n s er v i ce (s ee i n s t r u c t i o n s ) 23 Threshold cost of s e c t i o n 179 p r o p e r ty b efo re r e d u c t i o n i n l i m i ta ti o n (s ee i n s t r u c t i o n s ) 3 800,0004 R ed uc t io n i n limitation Subtract l i n e 3 f ro m l i n e 2 I f zero o r l e s s , enter -0 - 45 D ol la r l i m i ta ti o n fo r t a x year Subtract l i n e 4 from l i n e 1 I f z e r o or less, e nt er - 0- I f married f i l i n gs e p a r a t e l y , see i n s t r u c t i o n s 5

6 (a ) Description of p r o p e r ty (b ) Cost (b u sines s use (c ) Elected coston ly)

6

7 Li st e d p r o p e r ty Enter the 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 ty Add amounts i n column ( c ) , lines 6 and 79 Te nt at iv e de du c ti o n En te r th e smaller o f l i n e 5 o r l i n e 810 Carryover of d i s a l l o w e d deduction from l i n e 13 of your 2008 Form 456211 Business i n c om e l i m i t a t i o n E nt e r t he s m al l 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 )12 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 1113 Car ry o v e r o f disallowed d ed u c ti o n t o 2010 Add l i n e s 9 a nd 10 , less l i n e 12 13Note : Do not use Part II o r Part III below f o r listed pro perty . Instead use Part V .FNISTU Special Depreciation Allowance and Other De preciation ( Do not inc lude l i s t e d pro14 Spe 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

ta x year (see instruc tio ns)15 Property subject to section 168(f)(1) e l e c t i o n16 Other depreciation (i n cl ud i ng ACRS)rgTZWM MACRS Depreciation ( Do not include l i s t e d property.) (See Instructions.)

89101112

r t y ) (See i n s t r u c t i o n s ;

18,020

Form 4562 ( 2009) Page 2


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Listed 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 the instructions for l i m i t s for passencier automobiles.)24a Do y ou h av e evidence t o support the business/investment use claimed? rYesrNo 24b I f "Yes," i s the evidence written? rYesrNo

( 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 tpercentage25Special depreciation allowance f o r q u a l i f i e d li s t ed property placed i n s e r v i c e during the tax y ea r a nd u sed more than

50% i n a q u al if ie d business use (see i n s t r u c t i o n s ) 2526 Property used more than 50% i n a qualified business use

%%%

27 Property used 50% or less i n a qualified business use0 / 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 s30 Total business/investment miles d ri ve n d ur ing the ( a)Vehicle 1

(b)Vehicle 2

( c )Vehicle 3

(d )Vehicle 4

( e)Vehicle 5

( f )Vehicle 6year ( do not include commuting miles)

31 Total commuting m il e s d r iv e n during 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

Section C-Questions for Employers Who Provide Vehicles for Use by Their EmployeesA nswer these questions t o determine i f yo u meet an exception t o completing Section B f o r vehicles used by e mp l oy ee s w h o ar e no t more than5% owners o r related persons (see instructions)


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Additional Data

Software ID:Software Version:

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

CO DR JON STEINBRECHER COMMISSIONER

Form 990, Part II I - 4 Program Service Accomplishments (See t he I n st ruc ti o ns)4d . Other program services

(Code ) ( Expenses $ 1,689,941 including grants of $ ) ( Revenue $ALL OTHER EXPENSES RELATED TO THE COORDINATION OF INTERCOLLEGIATE ATHLETIC EVENTS AND ACTIVITIES BY THEMID-AMERICAN ATHLETIC CONFERENCE

Form 990, P ar t V II - Compensation of Officers, Directors,Trustees, Key Employees, Highest


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Compensated Employees, and Independent Contractors(A)

Name and Title(B )

Averagehours

(C)Position ( check a l l

that apply)

(D )Reportable

compensation

( E)Reportable

compensation

(F)Estimated

amount of otherper from the from related compensationweek organization ( W- organizations from the

0 2/1099-MISC) (W - 2/1099- organization andQ , D T MISC) related

n o ' D a organizations-' c o c } ^ 1 1

mQ - D

m 3 Q , m

DR LUIS PROENZA 1 00 X 0 0 0PRESIDENT UNIVERSITY AKRDRJOANN GORA Chair 1 00 X X 0 0 0PRESIDENT BALL STATE UNIDR CAROL CARTWRIGHT 1 00 X 0 0 0PRESIDENT BOWLING GREENDR JOHN SIMPSON 1 00 X 0 0 0PRESIDENT univ of BUFFAKathy Wilber interim 1 00 X 0 0 0PRESIDENT CENTRAL MICHIGDR SUSAN MARTIN 1 00 X 0 0 0PRESIDENT EASTERN MICHIGDR LESTER LEFTON 1 00 X 0 0 0PRESIDENT KENT STATEDR DAVID C HODGE 1 00 X 0 0 0PRESIDENT MIAMI UNIVERSIDR D JOHN PETERS 1 00 X 0 0 0PRESIDENT NORTHERN ILLINDR RODERICK MCDAVIS 1 00 X 0 0 0PRESIDENT OHIO UNIVERSITDR LLOYD JACOBS 1 00 X 0 0 0PRESIDENT UNIVERSITY OFDR JOHN M DUNN 1 00 X 0 0 0PRESIDENT WESTERN MICHIGDR ANN WEAVER HART 1 00 X 0 0 0PRESIDENT TEMPLE UNIVERSDr George Ross 3110 1 00 X 0 0 0President cENTRAL MICHIGDR JON STEINBRECHER 40 00 X 215,565 0 84,021COMMISSIONER/Treasurer

Form 990, P ar t V II I - Statement of Revenue - 2a - 2g Program Service Revenue -


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(A) (B ) (C) (D )Total Revenue R e l a t e d or Unr e l a t e d Revenue

Business Code Exempt Business Excluded fromFunction Revenue Tax under IRCRevenue 512, 513, or 514

BOWL CHAMPIONSHIP SERI 711,210 2 ,17 9 ,2 6 0 2 ,17 9 ,2 6 0

BOWL ASSESSMENTS 711,210 1,6 9 0,00 0 1,6 9 0,000

NCAA / NIT BASKETBALL 711,210 1,4 0 3,14 0 1,4 03,14 0MEMBERSHIP DUES 711,210 1,212,50 0 1,212,500

MAC TELEVISION 711,210 1,10 0,00 0 1,100,000

Form 990 , Part IX - Statement of Functional Expenses - 24a - 24e Other Expenses


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Do not include amounts reported on line6b , 8b, 9b , and 10b of Part VIII,

( A)T o t a l expenses

(B )Program service

expenses

(C)Management andgeneral expenses

(D )Fundraisingexpenses

FOOTBALL BOWLS 4 ,2 0 0 ,0 3 8 4 ,2 0 0 ,0 3 8

NCAA BASKETBALL 1 ,2 3 0 ,68 0 1 ,2 3 0 ,68 0

MAC TELEVISION 7 4 1 ,3 62 7 4 1 ,3 62

OFFICIATING 4 0 0 ,5 7 0 4 0 0 ,5 7 0

MEN'S BASKETBALL 1 4 0 ,8 8 1 1 4 0 ,8 8 1

mid-american conference 990: fiscal year 2009

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