2023-09-27T12:34:51-05:00 2022-12-31 BDO USA 100 SE 2ND STREET SUITE 1700 MIAMI FL 33131 990 2022-01-01 133605859 CONFEDERATION OF NORTH CENTRAL AMERICAN AND CARIBBEAN ASSOCIATION FOOTBALL (CONCACAF) % CONCACAF CONF 3057043232 161 NW 6TH STREET Suite 1100 Miami FL 33136 ALEJANDO LESENDE CFO 7864106954 2023-09-20 true ALEJANDO LESENDE 999009999 ALBERT KREDI CPA P01343407 3053818000 2 2022 2023-04-26 12:10:37Z PHILIPPE MOGGIO 161 NW 6TH STREET SUITE 1100 Miami FL 33136 65761118 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 85 0 0 0 14429360 17169375 142145422 43960552 235239 1063072 0 0 156810021 62192999 14145872 19694930 0 0 20044903 23299481 0 0 0 67854298 40307928 102045073 83302339 54764948 -21109340 122548785 93539851 49167378 44067030 73381407 49472821 X SEE SCHEDULE O false false SEE SCHEDULE O false true false true false false false false false true false false true 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 145 0 true 85 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 2500000 0 0 PHILIPPE MOGGIO GENERAL SECRETARY 40.0 0.0 X 2009600 0 45996 HEIDI PELLERANO CHIEF COMMERCIAL OFFICER 40.0 0.0 X 433630 0 21179 ALEJANDRO LESENDE CHIEF FINANCIAL OFFICER 40.0 0.0 X 387500 0 48750 MARCO LEAL CHIEF MEMBER ASSOCIATIONS 40.0 0.0 X 339750 0 48681 OSCAR SANCHEZ DIRECTOR OF BROADCASTING 40.0 0.0 X 267984 0 36203 CARLOS FERNANDEZ DIRECTOR OF COMPETITIONS 40.0 0.0 X 202820 0 40211 JASON ROBERT DIRECTOR OF DEVELOPMENT 40.0 0.0 X 195134 0 36272 HORACE REID DIRECTOR OF CARIBBEAN FOOTBALL 40.0 0.0 X 206000 0 21949 NICHOLAS NOBLE DIRECTOR OF COMMUNICATIONS 40.0 0.0 X 182413 0 25628 GUILHERME CARVALHO FORMER CHIEF LEGAL/COMPLIANCE 0.0 0.0 X 182165 0 17950 DAVID CRUZ HEAD OF FINANCE 40.0 0.0 X 154479 0 43582 MATIAS TETTAMANTI HEAD OF CLUB COMPETITIONS 40.0 0.0 X 159929 0 26240 VERONICA SANTANA HEAD OF HUMAN RESOURCES 40.0 0.0 X 161204 0 24214 JONATHAN MARTINEZ HEAD OF DEVELOPMENT 40.0 0.0 X 140950 0 37051 CARLOS CHAVES DIRECTOR OF DIGITAL 40.0 0.0 X 168750 0 7848 SONIA FULFORD COUNCIL MEMBER 5.0 0.0 X 125000 0 0 RANDOLPH HARRIS COUNCIL MEMBER 5.0 0.0 X 125000 0 0 MAURICE VICTOIRE COUNCIL MEMBER 5.0 0.0 X 125000 0 0 YON DE LUISA COUNCIL MEMBER 5.0 0.0 X 125000 0 0 RODOLFO VILLALOBOS COUNCIL MEMBER 5.0 0.0 X 125000 0 0 PEDRO CHALUJA COUNCIL MEMBER 5.0 0.0 X 125000 0 0 JORGE SALOMON COUNCIL MEMBER 5.0 0.0 X 125000 0 0 NICK BONTIS COUNCIL MEMBER 5.0 0.0 X 125000 0 0 LUIS HERNANDEZ COUNCIL MEMBER 5.0 0.0 X 0 0 0 8692308 0 481754 25 true true false B93MC OWNER LLC PO BOX 209259 AUSTIN TX 78720 PROPERTY MANAGEMENT 1026180 SIDLEY AUSTIN LLP 787 SEVENTH AVENUE NEW YORK NY 10019 Legal Services 795223 IMG PERFORMANCE LLC 5500 34TH STREET WEST BRADENTON FL 34210 EDUCATIONAL 470366 MAKE AND RALLY LLC 395 LEONARD STREET BROOKLYN NY 11211 MARKETING SERVICES 390384 DELOITTE CONSULTING LLP 4022 SELLS DRIVE HERMITAGE TN 37076 CONSULTING SERVICES 286000 15 41000 17128375 17169375 BROADCAST CONTRACT REVENUE 900099 31924980 31924980 ROYALTIES AND SPONSORSHIPS 900099 6591375 6591375 GAME REVENUE 900099 5444197 5444197 43960552 846299 0 0 846299 0 0 0 0 0 3784892 3568119 216773 216773 216773 0 0 0 0 0 0 0 0 0 0 62192999 37369177 0 7654447 2277000 0 17417930 0 0 6929957 0 13857030 156322 1186485 1169687 396534 1145385 276792 0 0 0 1983717 6253944 948000 609255 0 1246286 11594367 0 0 0 0 528507 539620 BROADCAST AND PRODUCTION 12234323 MEALS AND ENTERTAINMENT 1772255 EQUIPMENT & 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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. ALL YEARS 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 19 Program Services EVENTS 1624240 2 19 2 19 1624240 1624240 Central America and the Caribbean TEAM TRAVEL 6795393 WIRE FMV Central America and the Caribbean ONE CONCACAF PROGRAM 6750537 WIRE FMV Central America and the Caribbean WCQ GRANT 1700000 WIRE FMV Central America and the Caribbean HOST COUNTRY 352000 WIRE FMV North America TEAM TRAVEL 880000 WIRE FMV North America WCQ GRANT 550000 WIRE FMV North America ONE CONCACAF PROGRAM 390000 WIRE FMV 137 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 2022 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 BAYAMON FC BH QUINTANA STREET BAYAMON PR 00956 15000 FMV TRAVEL COLORADO RAPIDS 1000 CHOPPER CIRCLE DENVER CO 80204 70000 FMV TRAVEL KRAFT SOCCER LLC ONE PATRIOT PLACE FOXBOROUGH MA 02035 70000 FMV TRAVEL NEW YORK CITY FOOTBALL CLUB LLC 600 THIRD AVENUE 30 FL NEW YORK NY 10016 210000 FMV TRAVEL PUERTO RICAN FOOTBAL FEDERATION CALLE LOS ANGELES FINAL SAN JUAN PR 00936 195000 FMV ONE CONCACAF PROGRAM PUERTO RICAN FOOTBAL FEDERATION CALLE LOS ANGELES FINAL SAN JUAN PR 00937 75000 FMV TRAVEL PUERTO RICAN FOOTBAL FEDERATION CALLE LOS ANGELES FINAL SAN JUAN PR 00938 447000 FMV HOST COUNTRY ASSIST. SEATTLE SOUNDERS FC 406 OCCIDENTAL AVE S SEATTLE WA 98104 280000 FMV TRAVEL US SOCCER FEDERATION INC 1801 S PRAIRIE AVE CHICAGO IL 60616 195000 FMV ONE CONCACAF PROGRAM US SOCCER FEDERATION INC 1801 S PRAIRIE AVE CHICAGO IL 60616 300000 FMV WCQ GRANT US SOCCER FEDERATION INC 1802 S PRAIRIE AVE CHICAGO IL 60616 75000 FMV TRAVEL USVI SOCCER FEDERATION PO BOX 2346 KINGSHILL VI 00851 150000 FMV TRAVEL USVI SOCCER FEDERATION PO BOX 2346 KINGSHILL VI 00851 195000 FMV ONE CONCACAF PROGRAM 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 2022 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 1625000 0 875000 0 0 0 0 0 0 0 2500000 0 0 0 PHILIPPE MOGGIO GENERAL SECRETARY 1300000 0 700000 0 9600 0 8926 0 37070 0 2055596 0 0 0 HEIDI PELLERANO CHIEF COMMERCIAL OFFICER 433630 0 0 0 0 0 9348 0 11831 0 454809 0 0 0 ALEJANDRO LESENDE CHIEF FINANCIAL OFFICER 387500 0 0 0 0 0 12200 0 36550 0 436250 0 0 0 MARCO LEAL CHIEF MEMBER ASSOCIATIONS 339750 0 0 0 0 0 12200 0 36481 0 388431 0 0 0 OSCAR SANCHEZ DIRECTOR OF BROADCASTING 267984 0 0 0 0 0 12200 0 24003 0 304187 0 0 0 CARLOS FERNANDEZ DIRECTOR OF COMPETITIONS 202820 0 0 0 0 0 11993 0 28218 0 243031 0 0 0 JASON ROBERT DIRECTOR OF DEVELOPMENT 195134 0 0 0 0 0 0 0 36272 0 231406 0 0 0 HORACE REID DIRECTOR OF CARIBBEAN FOOTBALL 206000 0 0 0 0 0 10445 0 11504 0 227949 0 0 0 NICHOLAS NOBLE DIRECTOR OF COMMUNICATIONS 182413 0 0 0 0 0 0 0 25628 0 208041 0 0 0 GUILHERME CARVALHO FORMER CHIEF LEGAL/COMPLIANCE 182165 0 0 0 0 0 0 0 17950 0 200115 0 0 0 DAVID CRUZ HEAD OF FINANCE 154479 0 0 0 0 0 8394 0 35188 0 198061 0 0 0 MATIAS TETTAMANTI HEAD OF CLUB COMPETITIONS 159929 0 0 0 0 0 8721 0 17519 0 186169 0 0 0 VERONICA SANTANA HEAD OF HUMAN RESOURCES 161204 0 0 0 0 0 8772 0 15442 0 185418 0 0 0 JONATHAN MARTINEZ HEAD OF DEVELOPMENT 140950 0 0 0 0 0 5414 0 31637 0 178001 0 0 0 CARLOS CHAVES DIRECTOR OF DIGITAL 168750 0 0 0 0 0 0 0 7848 0 176598 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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