2025-04-30T17:43:18-05:00 2023-12-31 FEMA DECL # EM-3622 BDO USA 100 SE 2ND STREET SUITE 1700 MIAMI FL 33131 990 2023-01-01 133605859 CONFEDERATION OF NORTH CENTRAL AMERICAN AND CARIBBEAN ASSOCIATION FOOTBALL (CONCACAF) % CONCACAF CONF 3057043232 161 NW 6TH STREET Suite 1100 Miami FL 33136 ALEJANDRO LESENDE CFAO 7864106954 2025-04-29 true true Albert Kredi CPA P01343407 3053818000 2025-04-29 2023 2025-03-06 01:10:19Z PHILIPPE MOGGIO 161 NW 6TH STREET SUITE 1100 Miami FL 33136 258481735 false X WWW.CONCACAF.COM X 1961 BF SUPPORT AND PROMOTE SOCCER IN NORTH AMERICA, CENTRAL AMERICA, AND THE CARIBBEAN, THEREBY PROMOTING THE INTERESTS OF THE SOCCER ASSOCIATIONS & GOVERNING BODIES IN THE REGION. 7 0 80 0 0 0 17169375 19093633 43960552 233103636 1063072 2075639 0 0 62192999 254272908 19694930 35470165 0 0 23299481 28427046 0 0 0 40307928 135754054 83302339 199651265 -21109340 54621643 93539851 185617783 44067030 77962661 49472821 107655122 X SEE SCHEDULE O false false SEE SCHEDULE O false true false true false false false false false true false false false true true false true false true true true false false false false false true false true false false false false false false false false false false false false true true true false true 159 0 true 80 true false true GT false false false false false false false false true false X 7 0 false false false false true true true true true false false false true true true true true true true false FL X CONCACAF 3057043232 161 NW 6TH STREET SUITE 1100 Miami FL 33136 X VITTORIO EMILIO MONTAGLIANI COUNCIL MEMBER/PRESIDENT 5.0 0.0 X 2856637 0 0 PHILIPPE MOGGIO GENERAL SECRETARY 40.0 0.0 X 2214301 0 51258 ALEJANDRO LESENDE CHIEF FINANCIAL OFFICER 40.0 0.0 X 765835 0 50823 HEIDI PELLERANO CHIEF COMMERCIAL OFFICER 40.0 0.0 X 671797 0 12150 MARCO LEAL CHIEF MEMBER ASSOCIATIONS 40.0 0.0 X 628614 0 50817 OSCAR SANCHEZ DIRECTOR OF BROADCASTING 40.0 0.0 X 366234 0 33933 CARLOS FERNANDEZ DIRECTOR OF COMPETITIONS 40.0 0.0 X 341365 0 48660 JASON ROBERT DIRECTOR OF DEVELOPMENT 40.0 0.0 X 311411 0 18528 NICHOLAS NOBLE DIRECTOR OF COMMUNICATIONS 40.0 0.0 X 279153 0 26489 HORACE REID DIRECTOR OF CARIBBEAN FOOTBALL 40.0 0.0 X 276734 0 22835 DAVID CRUZ DIRECTOR OF FINANCE 40.0 0.0 X 241085 0 44831 MATIAS TETTAMANTI DIRECTOR OF CLUB COMPETITIONS 40.0 0.0 X 243046 0 33929 VERONICA SANTANA DIRECTOR OF HUMAN RESOURCES 40.0 0.0 X 245397 0 25715 PEDRO VELASQUEZ DIRECTOR OF NATL. COMPETITIONS 40.0 0.0 X 221270 0 45153 CARLOS CHAVES DIRECTOR OF DIGITAL 40.0 0.0 X 228945 0 8084 JONATHAN MARTINEZ HEAD OF DEVELOPMENT 40.0 0.0 X 192599 0 39341 FABIOLA MOYA HEAD OF LEGAL 40.0 0.0 X 145641 0 24026 SONIA FULFORD COUNCIL MEMBER 5.0 0.0 X 143750 0 0 RANDOLPH HARRIS COUNCIL MEMBER 5.0 0.0 X 143750 0 0 MAURICE VICTOIRE COUNCIL MEMBER 5.0 0.0 X 143750 0 0 YON DE LUISA COUNCIL MEMBER 5.0 0.0 X 143750 0 0 RODOLFO VILLALOBOS COUNCIL MEMBER 5.0 0.0 X 143750 0 0 JORGE SALOMON COUNCIL MEMBER 5.0 0.0 X 143750 0 0 NICK BONTIS COUNCIL MEMBER 5.0 0.0 X 143750 0 0 CINDY CONE COUNCIL MEMBER 5.0 0.0 X 122917 0 0 SERGIO CHUCK COUNCIL MEMBER 5.0 0.0 X 122917 0 0 PEDRO CHALUJA COUNCIL MEMBER 5.0 0.0 X 20833 0 0 LUIS HERNANDEZ COUNCIL MEMBER 5.0 0.0 X 0 0 0 11359231 0 536572 53 false true false B9 3MC OWNER LLC PO BOX 209259 AUSTIN TX 78720 PROPERTY MANAGEMENT 1183256 CANTWE11 MARKETING LLC 7309 N SANTA MONICA BOULEVARD FOX POINT WI 53217 MARKETING SERVICES 1054077 SIDLEY AUSTIN LLP 787 SEVENTH AVENUE NEW YORK NY 10019 LEGAL SERVICES 713420 THE SWITCH ENTERPRISES LLC 683 MAIN STREET SUITE A-2 OSTERVILLE MA 02655 BROADCASTING SRVCS 551781 E360 LLC PO BOX 773 FRANKLIN PARK IL 60131 EVENT STAGING SRVCS 486293 15 41000 19052633 19093633 BROADCAST CONTRACT REVENUE 900099 123784997 123784997 TICKET REVENUE 900099 56878776 56878776 GAME REVENUE 900099 33324214 33324214 ROYALTIES AND SPONSORSHIPS 900099 19115649 19115649 233103636 2267041 0 0 2267041 0 0 0 0 0 4017425 4208827 -191402 -191402 -191402 0 0 0 0 0 0 0 0 0 0 254272908 213987987 0 21191288 2425000 0 33045165 0 0 10565202 0 15171923 270681 1181760 1237480 1619942 1150496 222838 0 0 0 3443293 39465369 2455503 944034 0 1793007 15934078 0 0 0 0 541516 525719 BROADCAST AND PRODUCTION 28469295 PARTICIPATION FEES 16507018 BAD DEBT EXPENSE 9840753 OTHER TAXES 7936422 4904771 199651265 0 24441155 95926487 25193150 10265238 0 0 3630282 17992292 0 0 0 0 2170592 6314000 0 0 3108733 17248437 2871770 1639871 1452247 1231899 27920993 31981807 0 0 0 0 188200 47533 5434499 4610090 93539851 185617783 10945890 20050250 0 0 19156996 33204202 0 0 0 0 0 0 0 0 4000000 3600000 9964144 21108209 44067030 77962661 X 49472821 107655122 0 0 49472821 107655122 93539851 185617783 54621643 3560658 X false true X true false RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED true true false 1484163 613935 870228 1191230 883628 307602 196377 142308 54069 1231899 0 DUE TO OTHERS 9539203 DUE TO CMTV 8137494 LEASE LIABILITY 3421899 FEDERAL TAX WITHHOLDING 9613 21108209 X SCHEDULE D, PART X, LINE 2: UNDER ASC 740, "INCOME TAXES,ACCOUNTING STANDARDS UPDATE (ASU) 2009-06, "IMPLEMENTATION GUIDANCE ON ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES AND DISCLOSURE AMENDMENTS FOR NONPUBLIC ENTITIES," AN ORGANIZATION MUST RECOGNIZE THE TAX BENEFIT ASSOCIATED WITH TAX POSITIONS TAKEN FOR TAX RETURN PURPOSES WHEN IT IS MORE LIKELY THAN NOT THE POSITION WILL BE SUSTAINED UPON EXAMINATION BY A TAXING AUTHORITY. CONCACAF DOES NOT BELIEVE THERE ARE ANY UNRECOGNIZED TAX BENEFITS THAT SHOULD BE RECORDED. THE YEARS 2021 THROUGH 2023 ARE OPEN FOR EXAMINATION BY TAXING AUTHORITIES. CONCACAF RECOGNIZES ANY CORRESPONDING INTEREST AND PENALTIES ASSOCIATED WITH ITS INCOME TAX POSITION IN PROVISION FOR TAXES IN THE ACCOMPANYING CONSOLIDATED STATEMENTS OF ACTIVITIES. true Central America and the Caribbean 2 27 Program Services EVENTS 2195447 2 27 2 27 2195447 2195447 Central America and the Caribbean TEAM TRAVEL 12025000 WIRE FMV Central America and the Caribbean PRTICIPATION 10525000 WIRE FMV Central America and the Caribbean ONE CONCACAF 9530165 WIRE FMV North America TEAM TRAVEL 420000 WIRE FMV North America PRTICIPATION 200000 WIRE FMV North America ONE CONCACAF 195000 WIRE FMV Middle East and North Africa TEAM TRAVEL 150000 WIRE FMV 0 3 false false false false false true SCHEDULE F, PART I, LINE 2: GRANTS ARE DEPOSITED ON A SEPARATE BANK ACCOUNT. ALL EXPENSES TO BE PAID FROM THIS BANK ACCOUNT WERE PREVIOUSLY REVIEWED AND APPROVED BY DONOR (FIFA) WITH THE 2023 FIFA BUDGET. DURING THE YEAR, THE COMPANY KEEPS A RECONCILIATION FOR ALL EXPENDITURES PAID FROM THIS ACCOUNT AND TRACK AMOUNTS PAID VS BUDGET. CONCACAF KEEPS INVOICES, APPROVALS, AND COMPLIANCE DOCUMENTS FOR EVERY PAYMENT MADE AND PROVIDE MID-YEAR AND END-YEAR REPORTS. true PUERTO RICAN FOOTBALL FEDERATION CALLE LOS ANGELES FINAL SAN JUAN PR 00936 350000 FMV TRAVEL US SOCCER FEDERATION INC 303 E WACKER DR STE 1200 CHICAGO IL 60601 350000 FMV TRAVEL LOS ANGELES FOOTBALL CLUB 818 W 7TH ST STE 1200 LOS ANGELES CA 90017 280000 FMV TRAVEL PUERTO RICAN FOOTBALL FEDERATION CALLE LOS ANGELES FINAL SAN JUAN PR 00936 270000 FMV Win in CONCACAF US SOCCER FEDERATION INC 303 E WACKER DR STE 1200 CHICAGO IL 60601 270000 FMV WIN IN CONCACAF USVI SOCCER FEDERATION 23-1 BETHLEHEM CSTED ST CROIX VI 00820 225000 FMV TRAVEL PHILADELPHIA UNION 2501 SEAPORT DR STE 100 CHESTER PA 19013 210000 FMV TRAVEL USVI SOCCER FEDERATION 23-1 BETHLEHEM CSTED ST CROIX VI 00820 195000 FMV WIN IN CONCACAF AUSTIN FC 1835-A KRAMER LN STE 600 AUSTIN TX 75758 70000 FMV TRAVEL ORLANDO CITY SOCCER CLUB 655 W CHURCH STREET ORLANDO FL 32805 70000 FMV TRAVEL PUERTO RICAN FOOTBALL FEDERATION CALLE LOS ANGELES FINAL SAN JUAN PR 00936 50000 FMV PARTICIPATION USVI SOCCER FEDERATION 23-1 BETHLEHEM CSTED ST CROIX VI 00820 50000 FMV PARTICIPATION METROPOLITAN FOOTBALL ACADEMY 985 CALLE 21 SE SAN JUAN PR 00921 35000 FMV TRAVEL 0 8 SCHEDULE I, PART I, LINE 2: GRANTS ARE DEPOSITED ON A SEPARATE BANK ACCOUNT. ALL EXPENSES TO BE PAID FROM THIS BANK ACCOUNT WERE PREVIOUSLY REVIEWED AND APPROVED BY DONOR (FIFA) WITH THE 2023 FIFA BUDGET. DURING THE YEAR, THE COMPANY KEEPS A RECONCILIATION FOR ALL EXPENDITURES PAID FROM THIS ACCOUNT AND TRACK AMOUNTS PAID VS BUDGET. CONCACAF KEEPS INVOICES, APPROVALS, AND COMPLIANCE DOCUMENTS FOR EVERY PAYMENT MADE AND PROVIDE MID-YEAR AND END-YEAR REPORTS. X X X true true X X X X false false false VITTORIO EMILIO MONTAGLIANI COUNCIL MEMBER/PRESIDENT 1981637 0 875000 0 0 0 0 0 0 0 2856637 0 0 0 PHILIPPE MOGGIO GENERAL SECRETARY 1495000 0 709701 0 9600 0 13200 0 38058 0 2265559 0 0 0 ALEJANDRO LESENDE CHIEF FINANCIAL OFFICER 447500 0 318335 0 0 0 13200 0 37623 0 816658 0 0 0 HEIDI PELLERANO CHIEF COMMERCIAL OFFICER 473903 0 197894 0 0 0 0 0 12150 0 683947 0 0 0 MARCO LEAL CHIEF MEMBER ASSOCIATIONS 442500 0 186114 0 0 0 13200 0 37617 0 679431 0 0 0 OSCAR SANCHEZ DIRECTOR OF BROADCASTING 292873 0 73361 0 0 0 9227 0 24706 0 400167 0 0 0 CARLOS FERNANDEZ DIRECTOR OF COMPETITIONS 258000 0 83365 0 0 0 13200 0 35460 0 390025 0 0 0 JASON ROBERT DIRECTOR OF DEVELOPMENT 231284 0 80127 0 0 0 0 0 18528 0 329939 0 0 0 NICHOLAS NOBLE DIRECTOR OF COMMUNICATIONS 204250 0 74903 0 0 0 0 0 26489 0 305642 0 0 0 HORACE REID DIRECTOR OF CARIBBEAN FOOTBALL 206000 0 70734 0 0 0 11069 0 11766 0 299569 0 0 0 DAVID CRUZ DIRECTOR OF FINANCE 177551 0 63534 0 0 0 9643 0 35188 0 285916 0 0 0 MATIAS TETTAMANTI DIRECTOR OF CLUB COMPETITIONS 177375 0 65671 0 0 0 9722 0 24207 0 276975 0 0 0 VERONICA SANTANA DIRECTOR OF HUMAN RESOURCES 179203 0 66194 0 0 0 9816 0 15899 0 271112 0 0 0 PEDRO VELASQUEZ DIRECTOR OF NATL. COMPETITIONS 161250 0 60020 0 0 0 8851 0 36302 0 266423 0 0 0 CARLOS CHAVES DIRECTOR OF DIGITAL 182750 0 46195 0 0 0 0 0 8084 0 237029 0 0 0 JONATHAN MARTINEZ HEAD OF DEVELOPMENT 154019 0 38580 0 0 0 7704 0 31637 0 231940 0 0 0 FABIOLA MOYA HEAD OF LEGAL 117661 0 27980 0 0 0 5179 0 18847 0 169667 0 0 0 SCHEDULE J, PART I, LINE 1A: CERTAIN OFFICERS AND BOARD MEMBERS WERE REIMBURSED FOR TRAVEL. THE AMOUNTS WERE NOT INCLUDED WITH THEIR COMPENSATION. SCHEDULE J, PART I, LINE 6A & B: BONUSES TO ALL EMPLOYEES WERE PARTIALLY BASED ON NET INCOME. FORM 990, PART I, LINE 6: CERTAIN PLAYERS AND OTHER PARTICIPANTS IN THE TOURNAMENTS SPONSORED BY CONCACAF ALSO MAY BE REGARDED AS "VOLUNTEERS" FOR CONCACAF, AS WELL AS FOR THE TEAMS AND NATIONAL ASSOCIATIONS THEY REPRESENTED, BUT SUCH INDIVIDUALS HAVE NOT BEEN INCLUDED AS VOLUNTEERS FOR PURPOSES OF THIS FORM 990. FORM 990, PART III, LINE 1: CONCACAF'S MISSION IS TO SUPPORT AND PROMOTE SOCCER ("FOOTBALL") IN NORTH AMERICA, CENTRAL AMERICA, AND THE CARIBBEAN, THEREBY PROMOTING THE COMMON INTERESTS OF ITS FORTY-ONE MEMBER NATIONAL SOCCER ASSOCIATIONS OR GOVERNING BODIES IN THE REGION, THROUGH ACTIVITIES SUCH AS ORGANIZING AND MANAGING INTERNATIONAL SOCCER TOURNAMENTS. FORM 990, PART III, LINE 4A: PROGRAM SERVICES THE CONFEDERATION OF NORTH, CENTRAL AMERICAN AND CARIBBEAN ASSOCIATION FOOTBALL ("CONCACAF") IS THE GOVERNING BODY FOR SOCCER ("FOOTBALL") IN THE REGION, AND ONE OF SIX CONTINENTAL AUTHORITIES THAT ADMINISTERS THE GAME ALONG WITH THE FEDERATION INTERNATIONALE DE FOOTBALL ASSOCIATION ("FIFA"), THE WORLD GOVERNING BODY. CONCACAF HAS 41 MEMBER ASSOCIATIONS, INCLUDING GUYANA, SURINAME AND FRENCH GUYANA ON THE SOUTH AMERICAN CONTINENT. ITS PRIMARY ADMINISTRATIVE FUNCTIONS ARE TO ORGANIZE COMPETITIONS FOR NATIONAL TEAMS AND CLUBS, AND TO CONDUCT WORLD CUP QUALIFYING TOURNAMENTS. AS THE ADMINISTRATIVE BODY FOR THE REGION, CONCACAF ORGANIZES COMPETITIONS, OFFERS TRAINING COURSES IN TECHNICAL AND ADMINISTRATIVE ASPECTS OF THE GAME, AND HELPS TO BUILD FOOTBALL THROUGHOUT THE REGION. CONCACAF OWNS THE BROADCAST RIGHTS TO THE VARIOUS EVENTS AND EITHER DIRECTLY OR THROUGH AGENTS, FINDS BROADCAST PARTNERS AND SPONSORS FOR THE EVENTS, THUS BUILDING THE AUDIENCE FOR SOCCER IN FURTHERANCE OF ITS EXEMPT PURPOSES. CONCACAF CARRIES OUT ITS MISSION BY EFFECTUATING OR FACILITATING INTERNATIONAL AND LOCAL COMPETITIONS, CONDUCTING MEETINGS AND CONGRESSES, PROVIDING COURSES AND OTHER EDUCATIONAL PROGRAMS, PROMOTING FRIENDLY RELATIONSHIPS AMONG THE MEMBER ORGANIZATIONS, AND GENERALLY INSURING THAT THERE IS NO POLITICAL, RELIGIOUS OR RACIAL DISCRIMINATION WITHIN OR AMONG THE ASSOCIATIONS. THREE REGIONAL "UNIONS" SUPPORT CONCACAF IN THESE EFFORTS: THE CARIBBEAN FOOTBALL UNION ("CFU") (WHICH INCLUDES GUYANA, SURINAME, AND FRENCH GUYANA), THE UNIN CENTROAMERICANA DE FTBOL ("UNCAF"), AND THE NORTH AMERICAN FOOTBALL UNION ("NAFU"). THESE THREE ENTITIES ORGANIZE REGIONAL AND QUALIFICATION EVENTS TO VARIOUS CONCACAF COMPETITIONS. PRESENTLY, CONCACAF CONDUCTS OR FACILITATES THE FOLLOWING COMPETITIONS, AMONG OTHERS: - THE CHAMPIONS LEAGUE (AN ANNUAL INVITATIONAL TOURNAMENT FOR CLUB TEAMS FROM NORTH AMERICA, CENTRAL AMERICA AND THE CARIBBEAN WITH A LIMITED NUMBER OF TEAMS FROM ANY ONE COUNTRY); - MEN'S AND WOMEN'S OLYMPIC QUALIFYING TOURNAMENTS; - MEN'S AND WOMEN'S U-20 AND U-17 (BIENNIAL TOURNAMENTS --MEN IN ONE YEAR, WOMEN IN THE NEXT --FOR PLAYERS UNDER AGE TWENTY OR UNDER AGE SEVENTEEN); - A QUADRENNIAL FUTSAL TOURNAMENT; AND - MEN'S & WOMEN'S WORLD CUP QUALIFIERS FORM 990 PART VI, LINE 6 AND 7A: CONCACAF HAS 41 MEMBER ASSOCIATIONS, INCLUDING ASSOCIATIONS FROM GUYANA, SURINAME AND FRENCH GUIANA ON THE SOUTH AMERICAN CONTINENT. CONCACAF IS GOVERNED BY A COUNCIL THAT CONSISTS OF ELEVEN MEMBERS AS FOLLOWS: SEVEN VOTING MEMBERS; ONE CHAIRMAN, THREE VICE PRESIDENTS AND THREE MEMBERS; AND THREE NON-VOTING MEMBERS. EACH OF THE GEOGRAPHICAL ZONES FORMING CONCACAF ARE REPRESENTED BY ONE VICE PRESIDENT, ONE MEMBER AND ONE FIFA COUNCIL MEMBER (NON-VOTING). THE CONCACAF COUNCIL IS ELECTED BY AN ORDINARY CONGRESS FOR A PERIOD OF FOUR YEARS. THE ASSOCIATIONS BELONGING TO EACH ONE OF CONCACAF'S GEOGRAPHICAL ZONES ARE ENTITLED TO PRESENT TO THE CONGRESS CANDIDATES FOR THE POSITIONS OF VICE PRESIDENT, MEMBER AND FIFA COUNCIL MEMBER, TO BE ELECTED AS REPRESENTATIVES OF EACH ZONE BY THE MEMBERS OF THE CONGRESS. FORM 990 PART VI, LINE 7B: THE CONCACAF COMPENSATION COMMITTEE RECOMMENDS AND RATIFIES EXECUTIVE COMPENSATION. THE CONCACAF AUDIT AND COMPLIANCE COMMITTEE RECOMMENDS AND RATIFIES THE AUDITED FINANCIAL STATEMENTS. FORM 990 PART VI, LINE 11B: THE FORM 990 IS PREPARED BY BDO WITH ASSISTANCE FROM THE ORGANIZATION'S ACCOUNTING AND FINANCE DEPARTMENT. THE FINAL RETURN IS REVIEWED BY MANAGEMENT PRIOR TO FINAL SUBMISSION. FORM 990, PART VI, LINE 12C: THE STATUTES OF CONCACAF INCLUDE THE OBSERVATION OF THE CODE OF ETHICS OF FIFA WHICH INCLUDES A CONFLICT OF INTEREST POLICY. FORM 990, PART VI, LINE 15A AND 15B: THE CONCACAF COUNCIL AND THE CONCACAF COMPENSATION COMMITTEE IS INVOLVED IN DETERMINING AND APPROVING A FAIR AMOUNT OF COMPENSATION FOR OFFICERS. WITH RESPECT TO EMPLOYEE COMPENSATION, THE ADMINISTRATION RECOMMENDS COMPENSATION (INCLUDING VARIABLE COMPENSATION) TO THE CONCACAF COUNCIL AS PART OF THE ANNUAL BUDGETING PROCESS. WITH RESPECT TO KEY EMPLOYEES, THE COMPENSATION IS RECOMMENDED BY THE INDEPENDENT COMPENSATION COMMITTEE FOR APPROVAL BY THE CONCACAF COUNCIL. FORM 990, PART VI, LINE 19: THE FORM 990 AND CERTAIN GOVERNING DOCUMENTS ARE AVAILABLE UPON REQUEST. 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