Mid-American Conference 990: Fiscal Year 2007

7/29/2019 Mid-American Conference 990: Fiscal Year 2007

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l efile GRAPHIC print - DO NOT PROCESS As Filed Data - DLN: 93490135006299

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 200_enefit trust or private foundation)

Department of the Open to PublicTreasury -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 at is fy s t at e r e po rt i ng requirements InspectionI n t e r n a l RevenueServiceA Fo r the 2007 calendar year, o r tax year beginning 07- 01-2007 and ending 06-30-2008B Check i f a p p l i c a b l e1ddress change( - Name cha n g eFn i t i a l r e t u r n( - F i n a l r e t u r nF-Amended r e t u r n

Pl e a seuse IR S

C Name o f organizationMID-AMERICAN ATHLETIC CONFERENCECO RICHARD CHRYST COMMISSIONER

D Employer identification number31-0682486

label o rprint o r Number a nd s t r e e 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 numbertype . See 24 PUBLIC SQUARE 15TH FLOORS e c i f i c (216) 566-4622pI n st r u c - C i t y or town, s t a t e or country, a nd ZI P + 4 FAccounting method f l C a sh Fc c r u a lt 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 5 01 ( c) ( 3) o r g a n iz a t i o ns and 4947(a)(1) nonexempt charitable

tru s ts must a t t a c h a completed Schedule A (Form 990 o r 990-EZ).G Web site: - WWWMAC-SPORTS COMI O r g an i z at i o n t y pe (check only o ne ) 1 - F5501(c) (3 ) - 4 ( i n s e r t no ) 1947(a)(1) o r F_ 527K Check here 1 - 1f the o r ga n i za t i on i s no t a 509(a)(3) supporting organization and i t s gross r e c e i p t s ar e

normally n ot mo re than 25,000 A r e t u r n is no t r e q u i r e d , but i f the o r g an i z at i o n chooses to f i l e a r e t u r n ,be sure t o f i l e a complete r e t u r n

H a n d I ar e no t applicable to section 52 7 organizationsH(a) I s t h i s a group r e t u r n f o r a f f i l i a t e s ? 1e s FoH(b) I f "Yes" enter number o f a f f i l i a t e s 0 -H(c) Ar e a l l a f f i l i a t e s included? ( - Ye s F_ No

( 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 iled by an organization

covered by a g roup r u l i n g ? Fe s FoI Group Exemption Number 0 -M Check - Ff the organization is 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 - 10,094,133 attach Sch B (Form 990, 990-EZ, or990-PF)

s i Revenue . Expenses . and Chances i n Net Assets o r Fund Balances (See t he i n s truc ti o n s . )1 Contributions, g i f t s , grants, a n d similar amounts received

a Contributions t o d o no r a dv is e d funds lab Direct public support (not i n cl u de d o n l i n e 1a ) . lbc Indirect public support (not i n cl ud ed o n l i n e 1a ) . 1cd Government contributions (grants ) (not i n cl ud ed o n l i n e 1a ) lde T ot al ( add l i n e s l a t hr ou gh 1d) (cash $ n o n c a s h $ ) l e

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 o m P ar t V II , l i n e 93) 2 7,423,4343 Membership dues and assessments 3 2,652,5004 I n t e r e s t on savings and temporary cash investments 4 18,199


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Form 990 (2007) Page 2RIEULEM Statement of Al l organizations must complete column (A ) Columns (B), (C), and (D) are required for section

Functional Expenses 501(c)(3) and (4 ) organizations and section 4947(a)(1) nonexempt charitable trusts but optionalfor others ( Se e the instructions.)

Do not include amounts reported on line6b , 8b , 9b , 1Ob, or 16 of Part I . (A ) Total

(B ) Programs e r v i c e s

(C ) Managementand general (D ) Fundraising

22a Grants paid from donor advised funds (attach Schedule)(cash $ noncash $I f t h i s amount i n cl u de s f o re i gn g ra nt s , check here F 22a

22b Other grants and allocations (attach schedule)(cash $ noncash $I f t h i s amount i n c l ud e s f o r e ig n g r a n t s , check here - fl 22b

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) 2425a Compensation of current officers, directors, key employees

etc Listed in Part V-A (attach schedule) 25a 253, 000 161,920 91, 080b Compensation o f former o f f i c e r s , directors, key employees

etc l i s t e d i n Part V-B (attach schedule) 25bc Compensation and other distributions not icluded above to

disqualified persons (as defined under section 4958(f)(1)) andpersons described in section 4958(c)(3)(B) (attach schedule) 25c

26 Salaries and wages of employees not includedon lines 25a, b and c 26 557, 293 484, 845 72, 448

27 Pension p l an contributions not included onlines 25a, b and c 27 76,455 61,164 15,291

28 Employee benefits not included on lines25a - 27 28 70,665 56,532 14,133

29 Payroll taxes 29 53,453 42,762 10,69130 Professional fundraising fees 3031 Accounting fees 31 17, 405 17, 40532 Legal fees 32 8, 561 8,56133 Supplies . . . . . . . . . . 33 22,742 22, 74234 Telephone 3435 Postage and shipping . 35 21,640 21, 64036 Occupancy . . . . . . . . . 36 44, 070 44, 07037 Equipment rental and maintenance 37

38 Printing and publications 38 48,946 37,091 11,85539 Travel 39 196, 037 196,03740 Conferences, conventions, and meetings 40


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Form 990 (2007) Page 3f iii Statement of Program Service Accomplishments (See the instructions.)Form 990 i s available f o r public i nsp ection a nd, f o r some people, serves as the primary o r sole source o f information about a particularorganization How the public p er ce iv es a n organization i n s uc h c a se s may be determined by the information presented on i t s returnTherefore, please make sure the return i s complete a nd a cc ura te a nd f u l l y describes, i n Part I I I , the organization's programs a ndaccom plishments

What i s t he o rg a n i za t i on ' s primary exempt purpose? I THE PROMOTION OF INTERCOLLEGIATEATHLETICS

A l l organizations must describe t h e i r exempt purpose achievements i n a c l e a r and concise manner State the number o f c l i e n t s served,p u b l ic a ti o ns i s s u e d, e t c Discuss achievements t h a t a re not measurable (Section 501(c)(3) and ( 4 ) organizations a n d 4 94 7( a ) ( 1) nonexemptc h a r i t a b l e t r u s t s must a l s o enter the amount o f grants and a l l o c a t i o n s t o others )

Program ServiceExpenses

(Required f o r 501(c)(3) and( 4 ) orgs , a n d 4 94 7( a ) (1 )

t r u s t s , but o p t i o n a l f o rothers

a ALL INTERCOLLEGIATE ATHLETIC EVENTS &ACTIVITIES (MALE &FEMALE)OFTHE MEMBERUNIVERSITIES ARE COORDINATED BY THE MID-AMERICAN ATHLETIC CONFERENCE (SEE STMTATTACHED LISTING MEMBER UNIVERSITIES &ADDRESSES)

(Grants and allocations $ ) I f this amount includes foreign grants, check here F- ,724 ,7 37b

(Grants and allocations $ ) I f t h i s amount includes foreign grants, check here F-c

(Grants and allocations $ ) I f t h i s amount includes foreign grants, check here F-d

(Grants and allocations $ ) I f t h i s amount includes foreign grants, check here - F-e Other p r o g ra m services (attach schedule)

(Grants and allocations $ ) I f t h i s amount includes foreign grants, check here F-f Total of Program Service Expenses (should equal l i n e 44, column (B), Program services) . 5,724,737

Form 990 (2007)


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Form 990 (2007) Page 4

Balance Sheets (See th e instructions.)Note : Where required, attached schedules and amounts within the description (A ) (B )

column sho ul d be f o r end-of-year amounts o n l y . Beginning o f year En d o f year45 Cash-non-interest-bearing 235,587 45 228,73546 Savings and temporary cash investments 1,156 46 313,285

47a Accounts receivable 47a 696,276b Less allowance for doubtful accounts 47b 192,564 47c 696,276

48a Pledges receivable . . . . . 48ab Less a ll ow ance f o r doubtful accounts 48b 48 c

49 Grants receivable 4950a Receivables from current a nd f or mer o f f i c e r s , directors, trustees, and

ke y employees (attach schedule) 50ab Receivables from other disqualified persons ( a s defined under section

4958(c)(3)(B) (attach schedule) 50b51 a Other notes and loans receivable (attach

schedule ) . . . . . . 51 ab Less a ll ow ance f o r doubtful accounts 51b 51 ca '

52 Inventories for sale or use 5253 Prepaid expenses and deferred charges 5354a Investments-publicly-traded securities 0 - F-Cost F-FMV 54a

b Investments-other securities (attach schedule) 0 - fl Cost F-FMV 54b55a Investments-land, buildings, and

equipment basis . . . . . 55ab Less accumulated depreciation (attach

schedule) . . . . . . . 55b 55 c56 Investments-other (attach schedule) 5657a Land, buildings, and equipment basis 57a 211,469

b Less accumulated depreciation (attachschedule) . . . . . . . 57b 164,333 60,064 57c 47,136

58 Other assets, including program-related investments(describe -

1,797 58 19 7

59 Total assets (must equal l i n e 74) Add lines 45 through 58 . 491,168 59 1,285,629


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Form 990 (2007) Page 6Current Officers, Directors , Trustees , and Key Employees (continued) Yes No

75a Enter the t o t a l number o f o f f i c e r s , directors, an d trustees permitted t o vote on organization business a t boardmeetings . . . . . . . . . . . . . . . . . . . . . 0 - 13

b Are any officers, directors, trustees, or key employees listed i n Form 990, Part V -A, or highest compensatedemployees l i s t e d i n Schedule A , Par t I , o r highest compensated professional an d other independentcontractors l i s t e d i n Schedule A, Par t II-A o r II-B, related t o each other through family o r businessrelationships? I f "Yes," attach a statement that i d e n t i f i e s the individuals an d explains the relationship(s) . 75 b No

c Do any officers, directors, trustees, or key employees listed in Form 990, Part V -A , or highest compensatedemployees l i s t e d i n Schedule A , Par t I , o r highest compensated professional an d other independentcontractors listed in Schedule A, Par t II-A or I I- B , receive compensation from any other organizations, whethertax exempt o r taxable, that are related t o the organization? Se e the instructions f o r the d e f i n i t i o n o f "related 75c Noorganization"I f "Yes," attach a statement that includes the information described i n th e instructions

d Does the organization have a written c o n f l i c t o f interest policy? . . . . . . . . . . . 75 d NoFormer Officers , Directors , Trustees , and Key Employees That Received Compensation or OtherBenefits ( I f an y f or me r o f f i c e r , director, trustee, or ke y employee received compensation or other benefits( described below) during th e year, l i s t that p e rs on b el o w an d enter th e amount of compensation or otherbenefits i n th e appropriate column. See th e Instructions.)

(A) Name and address (B ) Loans an d Advances (C ) Compensation( I f not p a i d enter - 0 -(D) Contributions t o

employee b e n e f i t plansan d deferred compensation

plans( E ) Expense account and

other allowances


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Form 990 (2007) Page 7LOWther Information (continued) Ye s No82a D id th e organization receive donated services o r the use o f materials, equipment, o r f ac i l i t i e s a t no charge o r

a t substantially less than f a i r r e n t a l value? 82a Nob I f " Y e s , " y ou may i n d i c a t e the value o f these items here Do not i n c l u d e t h i s amount as revenue

i n P a r t I or as an 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 ) 1 82b83a Did th e organization comply w ith t he public inspection requirements for returns and exemption applications?

b Did th e organization comply w ith t he disclosure requirements relating to q uid p ro quo contributions?84 a Did the organization s o l i c i t any contributions o r g i f t s 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 rg i f t s were not tax deductible?

85 501(c)(4), ( 5 ) , or(6) organizations, a Were substantially a l l dues nondeductible by members? . .b D id th e organization make only in-house lobbying expenditures of$2,000 o r less?

I f "Yes," was answe r ed t o either 85a o r 85b, do not complete 85c through 85h below unless the organizationreceived a waiver f o r proxy tax owed the p r i o r year

c Dues assessments, and similar amounts from members . . . . . . 85cd Section 162(e) lobbying and political expenditures 85de Aggregate nondeductible amount of section 6033(e)(1)(A) dues notices 85ef Taxable amount of lobbying and political expenditures ( l i n e 85d less 85e) . 85fg Does th e organization elect to pay th e section 6033(e) tax on th e amount on l i n e 85f7h I f section 6033(e)(1)(A) dues notices were sent, does th e organization agree to add th e amount on l i n e 85fto i t sreasonable estimate of dues allocable to nondeductible lobbying and political expenditures for th e f ol l ow ing ta xyear?

83a Yes83b84a N o

84b85a85b

85g

85h86 501(c)(7) orgs. Enter a Initiation fees and capital contrib utions included on l i n e 12 86a

88a At any time during th e y ear , did th e organization own a 50% or greater interest in a taxable corporation orpartnership, or an entity disregarded as separate from th e organization under Regulations sections 301 7701-2and 301 7701-3'' I f "Yes," complete Par t I X 88a

b Gross receipts , included on l i n e 1 2, for public use of club facilities . 86b87 501 (c)(12) orgs. Enter a Gross income from members or shareholders 87a

b Gross income from other sources (Do not n et amounts due or paid to othersources against amounts due o r received from them ) . 87 b

b At any t im e d ur in g th e y ear , did th e organization directly or indirectly own a controlled entity w ithi n t he meaningof section 512(b)(13)'' I f yes complete Part XI

No

88 b N o89a 501 ( c)(3) organizations Enter Amount of tax imposed on th e organization during th e year under

s e c t i o n 4911 - 0 , s e c t i o n 4912 - 0 , s e c t i o n 4955 - 0


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Form 990 (2007) Page 8LOWther Information (continued) Ye s Noc A t any time during the calendar year, d i d the organization maintain an o f f i c e outside o f the United States? 91c No

I f "Yes," enter the name o f the foreign country 0 -92 Section 4947(a)(1) nonexempt charitable trusts filing Form 990 i n l ie u of Form 1041-Check here . F

and enter th e amount of tax-exempt interest received or accrued during th e tax year . 92r3NOTF Anal y sis of Income - Producing Activities (See th e instructions,Note : Enter gross amounts unless otherwise indicated. Unrelated business income Excluded by s e c t i o n 512, 513, or 5 14 ( E )

Related o rBusiness (B) Exclusion (0) exempt f u n c t i o ncode Amount code Amount income

93 Program service revenuea See Additional Data Tablebcde

f Medicare/Medicaid paymentsg Fees and contracts from government agencies

94 Membership dues and assessments . . 2,652,50095 I n t e r e s t on savings and temporary cash investments 14 18,19996 Dividends and interest from securities . .97 Ne t 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 G ain or ( l o s s ) from s al 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

bcd

e104 Subtotal (add columns (B), (D), and (E)) . 5 76, 669 9,5 17, 464105 Total (add l i n e 104, columns (B), (D), and (E)) . 10,094,133


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l efile GRAPHIC p rint - DO NOT PROCESS As Filed Data - DLN: 93490135006299SCHEDULEA(Form 990 or990EZ)Department of theTreasuryI nt e r na l RevenueService

Organization Exempt Under Section 501 ( c ) ( 3 ) OMB N o 1545-0047(Except Private Foundation) and Section 501(e), 5 0 1 ( f ), 501(k),

501(n), or 4947(a)(1) Nonexempt Cha r i t ab l e T rus tSupplementary Information-(See separate instructions.)

0 , MUST be completed by the above organizations and attached t o the i r Form 990 or 990-EZz o o s

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

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

(d) Contributions ( e) Expense(a) Name an d a dd re ss o f each employee ( b ) T it le an d average hours ( c ) Compensation t o emp loyee benefit account an d otherpaid more than $50,000 pe r week devoted t o position plans & deferred allowancescompensationROBERT GENNARELLI DEPUTY COMMISSIONER24 PUBLIC SQUARE 15TH FLOOR 40 00 100,000 10,000 0CLEVELAND,OH 44113r i c k boyages ASSOCIATE COMMISSION24 pUBLIC SQUARE 15TH FLOOR 40 00 95,000 9,500 9,250CLEVELAND,OH 44113DELL ROBINSON ASSOCIATE COMMISSION24 public square 15th floor 85,425 8,543 040 00c l e v e l a n d, O H 44113GARY RICHTER ASST COMMISSIONER24 public square 15th floor 53,225 5,323 040 00c l e v e l a n d, O H 44113aime e dupree - chambers asst commissioner24 public square 15th floor 40 00 48,750 4,875 0c l e v e l a n d, O H 44113Total number o f other emp loyees paid over$50,000 0 1 1 0 i

Compensation of t he Fi ve Highest Paid Independent Contractors f or Professional Services(See page 2 of the instructions. L i s t e ac h on e (whether individual or firms). I f t he re ar e no n e, e n t e r"None." )

(a) Name and address of each independent contractor paid more than $50,000 (b) Type of s e rv i c e (c) CompensationNone


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Schedule A (Form 990 o r 990-EZ) 2007 Page 3Reason for Non-Private Foundation Status (See pages 4 through 7 of th e instructions.)

I c e r t i f y that the organization i s not a private foundation because i t i s (Please check only ONE applicable box5 fl A church, convention o f churches, o r association o f churches Section 170(b)(1)(A)(i)

6 fl A school Section 1 7 0( b) (1 ) (A )( ii ) ( A ls o complete Part V )

7 fl A hospital or a cooperative hospital s er v i ce orga n iz a ti o n Section 170(b)(1)(A)(iii)

8 fl A federal, state, or local government or governmental unit Section 170(b)(1)(A)(v)

9 fl A medical research organization operated i n conjunction with a hospital Section 170( b)(1)(A)(iii) Enter the hospital ' s name, city,and state l k ^

10 fl A n organization operated for the benefit of a college or university owned or operated by a governmental unitSection 170(b)(1)(A)(iv) (Also complete the Support Schedule i n Part IV-A)

11a fl An organization that normally receives a substantial p art of i t s support from a governmental un it o r from the general publicSection 170(b)(1)(A)(vi) (Also complete the Support Schedule i n Part IV-A)

11b fl A community trust Section 170(b)(1)(A)(vi) (Also complete the Support Schedule in Part IV-A)

12 F A n organization that normally receives ( 1) more than 331/3% of i ts support from contributions, membership fees, and grossreceipts from activities related to it s charitable, etc , functions-subject to certain exceptions, and (2) no more than 331/3% ofi t s support from gross investment income and unrelated business taxable income (less section 511 tax) from businessesacquired by the organization after June 30 , 1975 See section 509(a)(2) (Also complete th e Support Schedule in Part IV-A

13 fl An organization that i s not controlled by any disqualified persons (other than foundation managers) and otherwise meets therequirements of section 509(a)(3) Check th e box that describes the type of supporting organization

fl Type I fl Type I I fl Type II I - Functionally Integrated fl Type II I - Other

Provide th e following information about the s up p o rted organizations. (see page 7 of th e instructions.)

( a)Name ( s) of supported organization ( s)

(b)Employer

identificationnumber

(c)Type of

organization(described i n

lines 5 through12 above or

(d)Is the supported

organization listed i n thesupporting organization'sgoverning documents?

(e)Amount ofsupport?

IRC section) Yes No


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Schedule A (Form 990 o r 990-EZ) 2007 Page 5IMMMIEUPrivate 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 No

other governing instrument, or i n a resolution of i t s governing body? 2930 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 s

brochures, catalogues, an d 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 nondiscriminatory

basis? 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' rights or 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? 33 d

e Educational policies? 33e


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Schedule A (Form 990 o r 990-EZ) 2007 Page 6Lobbying Expenditures by Electing Public Charities (See page 9 of th e instructions.)(T o be completed ONLY by an e l i g i b l e organization that f i l e d Form 5768)

Check ^ a fl i f the organization belongs t o an a f f i l i a t e d group Check ^ b fl i f you checked " a " and "limited control" provisions applyLimits on Lobb y i n g Ex penditures ( a ) ( b )To be completedA f f i l i a t e d group f o r a l l electing(The term "expenditures" means amounts paid o r incurred t o t a l s organizations

36 Total lobbying expenditures to influence public opinion (grassroots lobbying) 3637 Total lobbying expenditures to 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 40Over $500,000 but not over $1,000,000 $100,000 p l u s 15% of the excess over $500,000Over $1,000,000 but not ov er $1,500,000 $ 175,000 p l u s 10% of the excess over $1,000,000 41Over $1,500,000 but 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 (ente r 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 throuah 50 on oaae 11 o f the instructions

Lobbying Expenditures During 4-Year Averaging Period

Calendaryear ( orfiscal year beginning i n ) ^

(a)2007

(b )2006

( c)2005

(d)2004

(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) 2007 Page 7Information Regarding Transfers To and Transactions and Relationships With NoncharitableExempt Organizations (See page 12 of the instructions.)

51 Di d t h e r ep or t i n g organizat io n directly or indirectly 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 the reporti ng 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 assets, 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


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l efile GRAPHIC p rint - DO NOT PROCESS As Filed Data - DLN: 93490135006299

4562 -FY OMB No 1545 -Form Depreciation a nd Amortization(Including I n f o r m a t i o n on Listed Property) 2007Department of the TreasuryInt e r n al Revenue Service Attachment

l k ^ See separate i nst ruct i on s. I l i - Attach to your tax r e t u r n . Sequence No 67Name(s) shown on r e tur n Business o r a c tiv i ty to which this form r e l at e s 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 you comp l e t e Part I .

1 Maximum amount See the ins tru c tio ns fo r a higher limit fo r c e r t a i n businesses 1 125,0002 To ta l cost of s e c t i o n 179 p r o p e r ty placed in s e r v i c e ( se e i n st r uc t i o ns ) 23 Threshold cost of s e c t i o n 179 p ro p er t y b ef o re r e d u c t i o n in l i m i ta ti o n 3 500,0004 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 ess, e n t e r -0 - 45 D o lla r limitation f o r ta x ye a r S ubt r ac t 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 i nst r uc t i o ns 5

(a ) Description of p r o p e r ty6

(b ) Cost ( business use ( c) Elected coston ly)

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 in column ( c ) , lines 6 and 79 Te nt at ive de duc t io n E nt er 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 2006 Form 4562FY11 Business i n c om e l i m i t a t i o n E nt er t he s ma l le r 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 ov e r o f disallowed deduction t o 2008 Add l i n es 9 a nd 10, less l i n e 1 2 13Note : Do not use Part II o r Part III below f o r listed pro perty . Instea d, use Part V .

Special Depreciation Allowance and Other De preciation ( Do not include l i s t e d pro14 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

ta x year (see instructions)15 Property subject to section 168(f)(1) e l e c t i o n16 Other depreciation (i n cl ud i n a ACRS)

r t y ) (See ins tru c tio ns

rT.TZWM MACRS Depreciation ( Do not include l i s t e d property.) (See Instructions.)Section A

89101112


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Form 4562-FY ( 2007) 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 the instructions for l i m i t s for passenger 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? I'Yes rNo

( 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 S p e c i a l depreciation allowance f o r q u a li f i ed 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 m il es d ri ve n d ur in g th e

d t d t( a)Vehicle 1

(b)Vehicle 2

( c )Vehicle 3

(d )Vehicle 4

( e)Vehicle 5

( f )Vehicle 6year ( o no i n c u e commu i n g mi es)

31 Total commuting m il es d ri ve n d ur in g th e year32 Total oth er 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 3234Was 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 q u estion s 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

CO RICHARD CHRYST COMMISSIONER

Form 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 249,214 249,214b drug education 43b 12,500 12,500c COMPLIANCE SEMINARS 43c 14,123 14,123d DUES &SUBSCRIPTIONS 43d 21,888 21,888e AWARDS 43e 45,499 45,499f media PREVIEWS 43f 47,714 47,714g meetings and promotions 43g 126,493 126,493h WEB SITE MAINTENANCE 43h 16,142 16,142

i MEDIA TELECONFERENCES 43 i 16,934 16,934j TELEPHONE 43 j 22,066 22,066

k PAYROLLSERVICES 43k 1,670 1,670I OTHER PROFESSIONAL SERVICES 43 1 12,949 12,949m INSURANCE 43m 48,961 48,961n STAFF PARKING 43n 16,540 16,540o TOURNAMENTS AND CHAMPIONSHIPS 43o 2,973,525 2,973,525p SPONSORSHIPS RIGHTS ANDCONTRACTUAL EXPENSES 43p 62,615 62,615

q MAC TELEVISION 43q 1,032,238 1,032,238


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Form 990, Part V-A - Current Officers, Directors, Trustees, and Key Employees:( D) Contributions to(B ) Title and average ( C) Compensation (E) Expenseemployee benefit(A) Name and address hours pe r week devoted ( I f n ot p ai d , enter - 0- account an d otherplans & deferredto position allowancescompensation plans

RICHARD CHRYSTc/ o mac 24 PUBLIC SQUARE 15TH COMMISSIONER 230,000 23,000 0FLOOR 40 00CLEVELAND,OH 44113

DR LUIS PROENZA PRESIDENTc/ o mac 24 PUBLIC SQUARE 15TH UNIVERSITY AKRON 0 0 0FLOOR 0 00CLEVELAND,OH 44113DR Joann gora PRESIDENT BALL STc/ o mac 24 PUBLIC SQUARE 15TH UNIVERsity 0 0 0FLOOR 0 00CLEVELAND,OH 44113drearol cartwright PRESIDENT BOWLINGc/ o mac 24 PUBLIC SQUARE 15TH GREEN 0 0 0FLOOR 0 00CLEVELAND,OH 44113DR John simpsonc/ o mac 24 PUBLIC SQUARE 15TH PRESIDENT BUFFALO 0 0 0FLOOR 0 00CLEVELAND,OH 44113

DR MICHAEL RAO PRESIDENT CENTRALc/ o mac 24 PUBLIC SQUARE 15TH MICHigan 0 0 0FLOOR 0 00CLEVELAND,OH 44113DR John Fallon i i i PRESIDENT Easternc/ o mac 24 PUBLIC SQUARE 15TH MICHigan 0 0 0FLOOR 0 00CLEVELAND,OH 44113DR lester lefton PRESIDENT KENT STatec/ o mac 24 PUBLIC SQUARE 15TH university 0 0 0FLOOR 0 00CLEVELAND,OH 44113DR david c hodge PRESIDENT MIAMIc/ o mac 24 PUBLIC SQUARE 15TH

UNIV ersity 0 0 0FLOOR 0 00CLEVELAND,OH 44113


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TY 2007 Other Assets Schedule

Name : MID-AMERICAN ATHLETIC CONFERENCECO RICHARD CHRYST COMMISSIONER

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

Workers Comp Deposi t 1,797 19 7


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TY 2007 Other L i a b i l i t i e s Schedule

Name : MID-AMERICAN ATHLETIC CONFERENCECO RICHARD CHRYST COMMISSIONER

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

NCAA Special Assistance Fun d 378,761 432,103Deferred Compensation 203,000 100,000Deferred Income 64,487 255,872L i n e o f C r e d i t 0 150,000Current P o r t i o n o f C a p i t a l Lease 16,089 306Le as e Obligation Ne t of Current Portion 730 0


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Mid-American Conference 990: Fiscal Year 2007

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Transcript of Mid-American Conference 990: Fiscal Year 2007