2015-10-15T12:03:07-05:00 2014-12-31 420794029 DENMAN & COMPANY LLP 1601 22ND STREET SUITE 400 WEST DES MOINES IA 502661453 990 2014-01-01 421393275 DES MOINES AREA SPORTS COMMISSION DESM 5152864960 400 LOCUST STREET NO 265 DES MOINES IA 50309 GREG EDWARDS PRESIDENT 5152864960 2015-10-06 1 DAVID ELLIS P01306431 5152258400 2014 2016-02-25 16:41:14Z GREG EDWARDS 400 LOCUST STREET NO 265 DES MOINES IA 50309 1226551 0 X WWW.CATCHDESMOINES.COM/SPORTS X 1994 IA TO ATTRACT, PROMOTE, AND SUPPORT AMATEUR SPORTING EVENTS AND ACTIVITIES THAT STIMULATE ECONOMIC GROWTH IN THE GREATER DES MOINES COMMUNITY, WHICH ALSO CONTRIBUTE TO THE QUALITY OF LIFE IN THE REGION. THE MOST SIGNIFICANT ACTIVITY WAS HOSTING THE 2014 AMATEUR ATHLETIC UNION (AAU) JUNIOR OLYMPIC GAMES. 24 24 15 1160 0 0 244327 59711 305467 1166559 197 281 0 0 549991 1226551 0 0 0 0 8526 85430 0 0 0 442228 847374 450754 932804 99237 293747 99237 634151 0 0 99237 634151 X TO ATTRACT, PROMOTE, AND SUPPORT AMATEUR SPORTING EVENTS AND ACTIVITIES THAT STIMULATE ECONOMIC GROWTH IN THE GREATER DES MOINES COMMUNITY, WHICH ALSO CONTRIBUTE TO THE QUALITY OF LIFE IN THE REGION. 1 0 925650 1166559 THE 2014 AAU JUNIOR OLYMPIC GAMES CAME TO DES MOINES. THE DES MOINES AREA SPORTS COMMISSION SERVED AS HOST OF THE EVENT AND WAS RESPONSIBLE FOR ALL FACETS OF THE EVENT, INCLUDING MARKETING AND OPERATIONS. THE COMMISSION WAS ALSO RESPONSIBLE FOR ALL FINANCIAL ASPECTS OF THE EVENT. APPROXIMATELY 14,000 YOUNG ATHLETES WERE INVOLVED, ALONG WITH COACHES, PARENTS, AND FANS. 925650 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 23 0 15 1 0 0 0 0 0 0 0 0 0 0 0 X 24 24 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 X X GREATER DES MOINES CONVENTION AND VISITORS BUREAU 5152864960 400 LOCUST STREET SUITE 265 DES MOINES IA 50309 PAUL ROTTENBERG CHAIRMAN OF THE BOARD 0.30 X X 0 0 0 MAYOR PAULA DIERNEFELD VICE CHAIR 0.30 X X 0 0 0 MAYOR BOB ANDEWEG SECRETARY/TREASURER 0.30 X X 0 0 0 CHRIS COLEMAN IMMEDIATE PAST CHAIR 0.30 X X 0 0 0 BRUCE LAMBERT MEMBER AT LARGE 0.30 X 0 0 0 MAYOR TOM ARMSTRONG DIRECTOR 0.30 X 0 0 0 JEFF CHELESVIG DIRECTOR 0.30 X 0 0 0 SHANNON COFIELD DIRECTOR 0.30 X 0 0 0 MAYOR SKIP CONKLING DIRECTOR 0.30 X 0 0 0 ANGELA CONNOLLY DIRECTOR 0.30 X 0 0 0 CHRIS DIEBEL DIRECTOR 0.30 X 0 0 0 ERIC KLEIN DIRECTOR 0.30 X 0 0 0 MAYOR SARA KUROVSKI DIRECTOR 0.30 X 0 0 0 MAYOR GARY LORENZ DIRECTOR 0.30 X 0 0 0 ERIC MATHIEU DIRECTOR 0.30 X 0 0 0 RICK MESSERSCHMIDT DIRECTOR 0.30 X 0 0 0 TOM MURRAY DIRECTOR 0.30 X 0 0 0 PATRICK MILLER DIRECTOR 0.30 X 0 0 0 MAYOR JAY PATTEE DIRECTOR 0.30 X 0 0 0 GARY SLATER DIRECTOR 0.30 X 0 0 0 ART SLUSARK DIRECTOR 0.30 X 0 0 0 KIRK TYLER DIRECTOR 0.30 X 0 0 0 CLAY WILLEY DIRECTOR 0.30 X 0 0 0 MAYOR DIANA WILLITS DIRECTOR 0.30 X 0 0 0 GREG EDWARDS PRESIDENT/CEO 1.00 X 0 231510 30062 0 231510 30062 0 0 1 0 DRAKE UNIVERSITY 2507 UNIVERSITY AVENUE DES MOINES IA 50311 FACILITY RENTAL FOR 2014 AAU JUNIOR OLYM 175000 1 40000 19711 9711 59711 TICKET SALES 711300 678989 678989 ATHLETE HOUSING FEES 711300 229073 229073 MERCHANDISE SALES 711300 164714 164714 EVENT SPONSORHIPS 711300 81650 81650 OTHER SALES 711300 12133 12133 1166559 281 281 1226551 1166559 0 281 80079 80079 5351 5351 79555 79555 21028 21028 7154 7154 41542 41542 VENUE RENTAL FEES 255393 255393 ATHLETE & OFFICIALS PRO 142493 142493 EVENT ENTERTAINMENT 126698 126698 EQUIPMENT RENTAL 96709 96709 76802 76802 932804 925650 7154 0 90404 634151 8833 0 99237 634151 0 0 X 99237 634151 99237 634151 99237 634151 X 293747 241167 0 X X 0 1 X 1 0 X X X 1 GREATER DES MOINES CONVENTION & VISITORS BUREAU 421221738 501(C)(6) 0 0 0 1 0 1 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 FORM 990, SCHEDULE A, PART I, LINE H, COLUMN VII: NO MONETARY SUPPORT WAS PAID TO THE GREATER DES MOINES CONVENTION AND VISITORS BUREAU DURING 2014. BECAUSE NO MONETARY SUPPORT WAS PAID TO THE GREATER DES MOINES CONVENTION AND VISITORS BUREAU DURING 2014, THE REQUIREMENTS TO CONFIRM THE GREATER DES MOINES CONVENTION AND VISITORS BUREAU MET THE PUBLIC SUPPORT TEST UNDER 509(A)(1)(2) AND USED ALL MONETARY SUPPORT EXCLUSIVELY FOR SECTION 170(C)(2)(B) PURPOSES, AS OUTLINED IN PART IV, SECTION A, LINES 3B AND 3C OF FORM 990, SCHEDULE A, ARE NOT APPLICABLE FOR THE 2014 TAX YEAR. WHILE NO MONETARY SUPPORT WAS PROVIDED TO THE GREATER DES MOINES CONVENTION AND VISITORS BUREAU, ALL PROGRAM SERVICES PROVIDED BY THE DES MOINES AREA SPORTS COMMISSION WERE PROVIDED IN SUPPORT OF THE GREATER DES MOINES CONVENTION AND VISITORS BUREAU OVERALL MISSION - TO PROMOTE AND DEVELOP THE VISITORS AND CONVENTION INDUSTRY IN THE GREATER DES MOINES AREA AND TO ENCOURAGE THE UTILIZATION OF FACILITIES FOR VISITORS AND CONVENTIONS. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 X 1282014 55463 55463 1226551 0 1226551 988267 55463 55463 932804 0 932804 PART X, LINE 2: ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA REQUIRE MANAGEMENT TO EVALUATE TAX POSITIONS TAKEN BY THE COMMISSION AND RECOGNIZE A TAX LIABILITY (OR ASSET) IF THE COMMISSION HAS TAKEN AN UNCERTAIN POSITION THAT MORE LIKELY THAN NOT WOULD NOT BE SUSTAINED UPON EXAMINATION BY THE INTERNAL REVENUE SERVICE. MANAGEMENT HAS ANALYZED THE TAX POSITIONS TAKEN BY THE COMMISSION, AND HAS CONCLUDED THAT AS OF DECEMBER 31, 2014, THERE ARE NO UNCERTAIN POSITIONS TAKEN OR EXPECTED TO BE TAKEN THAT WOULD REQUIRE RECOGNITION OF A LIABILITY (OR ASSET) OR DISCLOSURE IN THE FINANCIAL STATEMENTS. THE COMMISSION IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS IN PROGRESS. MANAGEMENT BELIEVES IT IS NO LONGER SUBJECT TO INCOME TAX EXAMINATIONS FOR YEARS PRIOR TO 2011. 0 0 0 0 0 0 0 0 0 GREG EDWARDS PRESIDENT/CEO 0 197114 0 28694 0 5702 0 10613 0 19449 0 261572 0 0 FORM 990, PART III, LINE 2 HOSTING THE 2014 AAU JUNIOR OLYMPIC GAMES IN DES MOINES. FORM 990, PART VI, SECTION B, LINE 11 THE FORM 990 WAS REVIEWED AND APPROVED BY THE BOARD OF DIRECTORS PRIOR TO FILING. FORM 990, PART VI, SECTION B, LINE 12C THE POLICY IS MONITORED AND ENFORCED REGULARLY BY THE CONVENTION AND VISITORS BUREAU VICE PRESIDENT OF FINANCE & ADMINISTRATION AND REVIEWED ANNUALLY BY THE BOARD. FORM 990, PART VI, SECTION B, LINE 15 THE EXECUTIVE COMMITTEE OF THE RELATED ORGANIZATION'S BOARD OF DIRECTORS DRAFTED AND PERIODICALLY REVIEWS THE PRESIDENT'S EMPLOYMENT CONTRACT, USING COMPENSATION OF OTHER ORGANIZATIONS' PRESIDENTS WITHIN THE INDUSTRY FOR COMPARABILITY. THE PRESIDENT SETS AND REVIEWS ALL COMMISSION EMPLOYEE SALARIES. FORM 990, PART VI, SECTION C, LINE 19 THE COMMISSION'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST. REQUESTS SHOULD BE MADE TO NANCY GOODE, GREATER DES MOINES CVB - VP OF FINANCE AND ADMINISTRATION. FORM 990, PART XII, LINE 2C: THE ORGANIZATION'S EXECUTIVE COMMITTEE ASSUMES RESPONSIBILITY FOR THE OVERSIGHT OF THE AUDIT AND SELECTION OF THE INDEPENDENT ACCOUNTANT. PART XI, LINE 8: PRIOR PERIOD ADJUSTMENTS: THE TOTAL ADJUSTMENT TO THE PRIOR PERIOD OF 241,167 IS MADE UP OF TWO SEPERATE ADJUSTMENTS, DESCRIBED BELOW. <8,833> UNCOLLECTIBLE ACCOUNTS RECEIVABLE: THIS AMOUNT WAS WRITTEN OFF IN 2013, SUBSEQUENT TO THE 2013 990 PREPARATION AND FILING DUE TO THE SPORTS COMMISSION RECEIVING A FINANCIAL STATEMENT AUDIT IN 2014. 250,000 GRANT RECEIVABLE: THIS AMOUNT WAS RECORDED AT JULY 1, 2013, SUBSEQUENT TO THE 2013 990 PREPARATION AND FILING DUE TO THE SPORTS COMMISSION RECIEVING A FINANCIAL STATEMENT AUDIT IN 2014. GRANT WAS AWARDED JULY 1, 2013, BUT NOT RECEIVED UNTIL CALENDAR YEAR 2014. GREATER DES MOINES CONVENTION & VISTORS BUREAU INC 400 LOCUST STREET SUITE 265 DES MOINES IA 503092350 421221738 TOURISM PROMOTION IA 501(C)(6) N/A 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 1 1 GREATER DES MOINES CONVENTION AND VISITORS BUREAU P 5271 ACTUAL CASH PAID GREATER DES MOINES CONVENTION AND VISITORS BUREAU S 38316 ACTUAL CASH RECEIVED GREATER DES MOINES CONVENTION AND VISITORS BUREAU R 10000 ACTUAL CASH PAID