2015-02-03T15:10:40-06:00 2014-03-31 ERNST & YOUNG US LLP TWO NORTH CENTRAL AVENUE STE 2300 PHOENIX AZ 85004 990 2013-04-01 860253821 THE ARIZONA SPORTS FOUNDATION % Curt Krizan ARIZ 4803500900 7135 E CAMELBACK RD Suite 190 SCOTTSDALE AZ 85251 Mike Nealy Executive Director 2015-02-03 BRENDA D GRIESEMER P00264669 2013 2016-04-25 22:37:26Z FIESTA BOWL MICHAEL J NEALY 7135 E CAMELBACK RD SCOTTSDALE AZ 85251 16054303 false X WWW.FIESTABOWL.ORG X 1972 AZ THE ARIZONA SPORTS FOUNDATION IS COMMITTED TO FOSTERING A CULTURE OF COMMUNITY INVOLVEMENT AND GIVING. 26 26 103 300 112442 48457 0 8000 17862060 14999580 191013 387167 841335 659556 18894408 16054303 1071304 686726 0 0 1612247 3731368 0 0 0 9825850 11669131 12509401 16087225 6385007 -32922 26252568 51397688 1078137 789397 25174431 50608291 THROUGH THE ANNUAL TOSTITOS FIESTA BOWL AND RELATED EVENTS, WE SERVE AS WELCOMING HOSTS, CREATE LIFELONG MEMORIES, PROMOTE ARIZONA AND ENABLE MEANINGFUL CONTRIBUTIONS TO SOCIETY. false false 13280734 0 14867660 THE ARIZONA SPORTS FOUNDATION ANNUALLY STAGES THE TOSTITOS FIESTA BOWL, WHICH IS PART OF THE BOWL CHAMPIONSHIP SERIES (BCS). THE GAME IS PLAYED IN UNIVERSITY OF PHOENIX STADIUM IN GLENDALE, ARIZONA. THE 43rd ANNUAL TOSTITOS FIESTA BOWL WAS PLAYED ON JAN. 1, 2014, IN FRONT OF A CROWD OF 65,172. THE UCF KNIGHTS DEFEATED THE BAYLOR BEARS 52-42. THE GAME WAS TELEVISED BY ESPN. 0 686726 0 Fiesta Bowl Charities hELD a semi-annual grant cycle. Through our involvement and contributions to charitable groups, we uphold our commitment of annually supporting organizations devoted to enhancing our community. 13280734 true true false true false false false false false false true false false true true true false true false false false false false false false false false true true true false false false false false false false false false false false false false true true true false false true X 134 0 true 103 true true true false false false false false false false false false X 26 26 false false false false false true false true true false false true true true true true true true true false AZ X X Curt Krizan 4803500900 7135 E Camelback Road Suite 190 Scottsdale AZ 85251 X ANDY McCain CHEL TO 32714 Chairman (beg 3/28/14) 1.0 3.0 X X 0 0 0 Brian Hall Chairman (thru 3/27/14), Dir 1.0 3.0 X X 2591 0 0 Matthew Winter Dir/Chair Elect (beg 3/28/14) 1.0 3.0 X X 0 0 0 Mike Hecomovich Dir/Treasurer (beg 3/28/14) 1.0 3.0 X X 0 0 0 Jim Bruner Treasurer (thru 3/27/14), DIR 1.0 3.0 X X 800 0 0 Charles O'Connor Dir/Sec (beg 3/28/14) 1.0 3.0 X X 0 0 0 Ann Damiano Secretary (thru 3/27/14), DIR 1.0 3.0 X X 1160 0 0 Ray Artigue Director (beg 3/28/14) 1.0 3.0 X 0 0 0 Ruben Balderas Director (beg 8/15/13) 1.0 3.0 X 0 0 0 Nikki Balich Director 1.0 3.0 X 0 0 0 Patrick Barkley Director 1.0 3.0 X 645 0 0 Brett Benton Director 1.0 3.0 X 2200 0 0 Judy Bernas Director 1.0 3.0 X 0 0 0 John Currie Director 1.0 3.0 X 0 0 0 Gonzalo De La Melena Director (beg 3/28/14) 1.0 3.0 X 0 0 0 Sheryl Dehning Long Director (thru 3/28/14) 1.0 3.0 X 0 0 0 Jory Hancock Director (thru 3/17/14) 1.0 3.0 X 0 0 0 James Hatfield Director (beg 3/28/14) 1.0 3.0 X 0 0 0 Richard A Horn Director 1.0 3.0 X 0 0 0 Colleen Jennings-Roggensack Director 1.0 3.0 X 0 0 0 Larry Johnson Director 1.0 3.0 X 1060 0 0 Derek J Kerr Director 1.0 3.0 X 0 0 0 Steven Leach Director 1.0 3.0 X 0 0 0 Rob Longo Director 1.0 3.0 X 0 0 0 Clinton Pattea Director (thru 7/5/13) 1.0 3.0 X 0 0 0 Jay Parry Director 1.0 3.0 X 0 0 0 Ramiro G Peru Director 1.0 3.0 X 0 0 0 Marcus Sipolt Director 1.0 3.0 X 0 0 0 Andrew Stegen Director 1.0 3.0 X 0 0 0 Steve Whiteman Director (thru 3/28/14) 1.0 3.0 X 5250 0 0 Duane Woods Dir thru 11314 Exec. Director (beg 1/14/14) 1.0 3.0 X X 0 0 0 Curt Krizan Chief Financial Officer 30.0 10.0 X 225015 0 31854 Robert N Shelton Exec. Director (thru 1/13/14) 30.0 10.0 X 560966 0 28679 Stephanie Jarvis Legal Counsel/Chief Comp Off 30.0 10.0 X 173606 0 14772 Andrew Bagnato Chief of Communications 30.0 10.0 X 137864 0 16950 Tracy Guerra Sr. Director of Game & Events 30.0 10.0 X 145354 0 22832 David Herrell Sr. Director Sales & Marketing 30.0 10.0 X 122882 0 20901 Sarah Zelhart Controller (thru 10/14/13) 30.0 10.0 X 111901 0 9552 1491294 0 145540 7 false true false Rojo Hospitality Group 1 Cardinals Drive Glendale AZ 85305 catering 278232 Zog Media 18835 N Thompson Peak Pkwy Scottsdale AZ 85255 website services 260775 Shumway Security 12235 E Triple Lane Prescott Valley AZ 86315 security services 222119 ERNST YOUNG 2 N CENTRAL AVENUE SUITE 2300 PHOENIX AZ 85004 AUDIT & TAX 164222 M CATERING BY MICHAELS 20645 n 28TH STREET PHOENIX AZ 85050 CATERING 120906 5 0 0 8000 0 8000 GAME REVENUE 711300 13704373 13599313 105060 0 SPONSORSHIP PAYMENTS 711300 1295207 0 0 1295207 14999580 646861 646861 0 604162 604162 3861 0 0 0 3861 3861 3861 -259694 -259694 -259694 -259694 0 0 0 ALL OTHER REVENUE 711300 51533 48012 3521 0 51533 16054303 13387631 112442 2546230 X 672726 672726 14000 14000 0 0 0 0 591856 491240 100616 0 0 0 0 2004164 1663456 340708 0 0 0 0 0 965999 801779 164220 0 169349 140560 28789 0 0 0 0 0 41488 0 41488 0 132176 0 132176 0 0 0 0 0 0 0 0 0 0 0 237933 0 237933 0 238562 0 238562 0 181461 0 181461 0 135819 0 135819 0 0 0 0 198771 0 198771 0 0 0 0 0 171425 0 171425 0 98860 0 98860 0 49852 0 49852 0 0 0 0 0 464795 86363 378432 0 226294 0 226294 0 GAME EXPENSES 8831723 8831723 0 0 GAME PROMO/HOSPITALITY 549611 549611 0 0 OTHER TAX, FINES & PENALTIES 33093 0 33093 0 DUES & SUBSCRIPTIONS 37274 0 37274 0 39994 29276 10718 16087225 13280734 2806491 0 0 0 2132231 2904501 2541631 249624 0 0 1058822 250703 0 0 0 0 0 0 18626 18330 106933 102935 9090466 4415050 5142758 4675416 14827570 13318789 0 0 0 0 0 0 423997 29877390 26252568 51397688 1005982 748557 0 0 72155 8923 0 0 0 0 0 0 0 0 0 0 0 31917 1078137 789397 X 25174431 50608291 0 0 0 0 25174431 50608291 26252568 51397688 X -32922 80058 -2995 25389719 X false true X true false X 0 0 0 0 8000 8000 15643070 16309226 14844512 16366739 13563435 76726982 1110789 838378 885591 1495321 1295207 5625286 0 0 16753859 17147604 15730103 17862060 14866642 82360268 0 1219641 1411269 1803477 1636811 6071198 607101 6333285 6967779 7932404 6992008 28832577 607101 7552926 8379048 9735881 8628819 34903775 47456493 364290 601323 872060 1471110 1253013 4561796 92423 92423 364290 601323 872060 1471110 1345436 4654219 3054 11330 4724 8638 47716 75462 0 17121203 17760257 16606887 19341808 16259794 87089949 0.54491 0.66261 0.05344 0.03021 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED X 16087225 28038136 16087225 28038136 954361 1000000 238590 250000 1000000 1000000 1000000 1000000 4000000 6000000 0 0 0 0 250000 250000 250000 250000 1000000 1500000 0 0 0 0 0 0 0 0 0 0 0 116170 116170 3273357 950120 2323237 2326005 648222 1677783 1174638 1019212 155426 2200296 1797496 402800 4675416 DUE FROM AFFILIATES 29818538 OTHER ASSETS 58852 29877390 31917 31917 X Schedule D, Part X, Line 2 THE ORGANIZATION HAD A FOOTNOTE TO ITS AUDITED FINANCIAL STATEMENT ADDRESSING AN UNCERTAIN TAX POSITION UNDER FIN 48 (ASC 740). PER THE REQUIREMENTS OF SCHEDULE D, PART X, LINE 2, THE ENTIRETY OF THE FOOTNOTE IS QUOTED HERE. THE FOOTNOTE WAS ISSUED AS PART OF OUR AUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED MARCH 31, 2014 IN AN AUDIT REPORT DATED June 30, 2014 ISSUED BY ERNST & YOUNG LLP. "DURING FISCAL 2011, A SPECIAL COMMITTEE OF THE FOUNDATION'S BOARD OF DIRECTORS DIRECTED AN INVESTIGATION INTO MATTERS RELATED TO, AMONG OTHER THINGS, THE REIMBURSEMENT OF POLITICAL CONTRIBUTIONS MADE BY EMPLOYEES, POTENTIAL EXCESSIVE EXECUTIVE COMPENSATION, AND INAPPROPRIATE EXPENDITURES AND GIFTS. THE SPECIAL COMMITTEE FOUND EVIDENCE OF REIMBURSED POLITICAL CONTRIBUTIONS AND INAPPROPRIATE GIFTS AND EXPENSES. MATTERS RELATING TO EXPENDITURES AND EXCESS COMPENSATION CONTINUE TO BE ADDRESSED BY THE BOARD OF DIRECTORS AND MANAGEMENT. SINCE THE TIME OF THE INVESTIGATION, THE FOUNDATION HAS TAKEN STEPS TO ADDRESS THE CONCERNS RAISED IN THE SPECIAL COMMITTEE REPORT INCLUDING, BUT NOT LIMITED TO, THE TERMINATION OF EMPLOYEES; THE HIRING OF A NEW EXECUTIVE DIRECTOR, CHIEF FINANCIAL OFFICER, CHIEF COMPLIANCE OFFICER/GENERAL COUNSEL, AND CONTROLLER; THE IMPLEMENTATION OF CHANGES TO THE GOVERNANCE STRUCTURE, INCLUDING RESTRUCTURING COMMITTEES OF THE BOARD OF DIRECTORS; AND THE ESTABLISHMENT OF MORE DETAILED POLICIES AND PROCEDURES. UPON EXAMINATION OF THE RESULTS OF THE SPECIAL COMMITTEE INVESTIGATION AND REVIEW DONE SUBSEQUENT TO THE SPECIAL INVESTIGATION, MANAGEMENT BELIEVES THAT THE EXPENSES PAID BY THE FOUNDATION HAVE BEEN APPROPRIATELY RECORDED IN THE HISTORICAL FINANCIAL STATEMENTS. ANY RECOVERIES OF EXPENSES PAID WILL BE RECORDED, IF AND WHEN THEY ARE RECEIVED. SOME OF THE FOUNDATION'S PRIOR ACTIVITIES COULD RISK THE FOUNDATION'S SECTION 501 (C)(3) EXEMPTION FROM FEDERAL INCOME TAXES. THESE ACTIVITIES FALL INTO FOUR CATEGORIES: (I) POLITICAL EXPENDITURES, (II) LOBBYING EXPENDITURES, (III) BENEFITS PROVIDED TO DISQUALIFIED PERSONS, AND (IV) BENEFITS PROVIDED TO THIRD PARTIES. IN ALL THESE AREAS, THE FOUNDATION HAS TAKEN AND WILL CONTINUE TO TAKE CORRECTIVE ACTION AS FOLLOWS: POLITICAL CAMPAIGN CONTRIBUTIONS - THE FOUNDATION HAS SOUGHT TO RECOVER SUCH AMOUNTS FROM CANDIDATES AND CHANGED ITS INTERNAL BONUS AND EXPENSE REIMBURSEMENT POLICIES AND PRACTICES. LOBBYING ACTIVITIES - THE FOUNDATION HAS INVESTIGATED THESE EXPENDITURES AND BELIEVES THAT ALL OF THE EXPENSES PAID BY THE FOUNDATION TO PROFESSIONAL SERVICES FIRMS WERE PROPER AND THE FOUNDATION IS NOT AWARE OF LOBBYING ACTIVITIES CONDUCTED BY THE FOUNDATION OTHER THAN A SMALL AMOUNT OF INDIRECT SUPPORT PROVIDED FOR FUNDRAISING EVENTS. BENEFITS PROVIDED TO DISQUALIFIED PERSONS - THE FOUNDATION HAS AMENDED INCOME TAX REPORTING FOR CERTAIN DIRECTORS, FORMER DIRECTORS, EMPLOYEES, AND CONSULTANTS FOR RECENT YEARS. THE FOUNDATION HAS ALSO QUANTIFIED ALL INUREMENT AND POSSIBLE EXCESS BENEFIT TRANSACTIONS AND REPORTED SUCH AMOUNTS FOR INCOME TAX PURPOSES. BENEFITS PROVIDED TO THIRD PARTIES - THE FOUNDATION HAS INVESTIGATED AND HAS NOT IDENTIFIED ANY SIGNIFICANT AMOUNTS THAT RAISE INUREMENT OR IMPERMISSIBLE PRIVATE BENEFIT ISSUES WITH THIRD PARTIES. THE INTERNAL REVENUE SERVICE (IRS) HAS BROAD DISCRETION WHEN DETERMINING WHETHER OR NOT TO REVOKE THE TAX-EXEMPT STATUS OF AN OFFENDING CHARITABLE ORGANIZATION OR TO IMPOSE ALTERNATIVE CORRECTIVE ACTIONS. On November 15, 2012, the Foundation was notified that the IRS would examine the tax year ended March 31, 2009, for the Arizona Sports Foundation. Since that time, the examination has been initiated and is in process. ALTHOUGH THE FOUNDATION CANNOT PREDICT THE OUTCOME WITH CERTAINTY, BASED ON THE CORRECTIVE ACTIONS THE FOUNDATION HAS TAKEN AND EXPECTS TO CONTINUE TO TAKE, MANAGEMENT BELIEVES IT IS MORE LIKELY THAN NOT THAT THE FOUNDATION WILL RETAIN ITS TAX-EXEMPT STATUS UNDER SECTION 501 (C)(3) OF THE INTERNAL REVENUE CODE. ACCORDINGLY, MANAGEMENT BELIEVES IT CONTINUES TO BE APPROPRIATE TO RECORD NO PROVISION FOR INCOME TAXES IN THESE COMBINED FINANCIAL STATEMENTS. THE FOUNDATION HAS ACCRUED A LIABILITY AT MARCH 31, 2014 AND 2013, FOR EXCISE TAXES RELATED TO REIMBURSED POLITICAL CAMPAIGN CONTRIBUTIONS SINCE 2000 AND FOR WITHHOLDING AND EMPLOYMENT TAXES WITH RESPECT TO AMOUNTS THAT REPRESENT COMPENSATION BUT WHICH WERE NOT INITIALLY TREATED AS SUCH BY THE FOUNDATION. THESE AMOUNTS TOTAL APPROXIMATELY $122,000 AND REPRESENT THE ESTIMATED LIABILITIES IDENTIFIED TO DATE. IT IS REASONABLY POSSIBLE ADDITIONAL AMOUNTS MAY BE IDENTIFIED AND THE IRS COULD ASSESS A PENALTY OR OTHER AMOUNT TO THE FOUNDATION. ANY SUCH ADDITIONAL LIABILITIES CANNOT BE ESTIMATED AT THIS TIME AND A LIABILITY HAS NOT BEEN RECORDED IN THE ACCOMPANYING COMBINED FINANCIAL STATEMENTS. THE IRS HAS PROVIDED STATUTORY GUIDANCE STATING THAT QUALIFIED SPONSORSHIP CONTRIBUTIONS (PAYMENTS WHERE THERE IS NO EXPECTATION OF ANY SUBSTANTIAL RETURN BENEFITS OTHER THAN THE USE OR ACKNOWLEDGMENT OF THE CORPORATE NAME OR LOGO) RECEIVED BY NOT-FOR-PROFIT ORGANIZATIONS ARE NOT TAXABLE UNRELATED BUSINESS INCOME. MANAGEMENT BELIEVES THAT THE CONTRIBUTIONS RECEIVED BY THE FOUNDATION QUALIFY UNDER THE STATUTORY PROVISIONS AND THEREFORE ARE NOT TAXABLE. IN ADDITION, SHOULD THE CONTRIBUTIONS BE DEEMED TAXABLE, MANAGEMENT BELIEVES THAT THE REVENUES SHOULD BE REDUCED BY RELATED EXPENSES. ACCORDINGLY, NO PROVISION FOR INCOME TAXES FOR UNRELATED BUSINESS INCOME HAS BEEN RECOGNIZED IN THE ACCOMPANYING COMBINED FINANCIAL STATEMENTS." false ALL SPORTS FOUNDATION INC 525 W SOUTHERN AVE 102 Mesa AZ 85201 860948735 501(C)(3) 10000 GENERAL SUPPORT AMERICAN EAGLE FOUNDATION PO BOX 333 Pigeon Forge TN 37863 581652023 501(C)(3) 7500 GENERAL SUPPORT ANGEL CHARITY FOR CHILDREN INC PO BOX 14225 Tucson AZ 85732 860472794 501(C)(3) 10000 GENERAL SUPPORT ARIZONA BRIDGE TO INDEPENDENT LIVING 5025 E WASHINGTON ST 200 Phoenix AZ 85034 860486447 501(C)(3) 25000 GENERAL SUPPORT ARIZONA COMMUNITY FOUNDATION 2210 E CAMELBACK ROAD 405b Phoenix AZ 85016 860348306 501(C)(3) 10000 GENERAL SUPPORT ARIZONA LODGING & TOURISM ASSOCIATION 1240 E MISSOURI AVE Phoenix AZ 85014 860003185 501(C)(3) 10000 GENERAL SUPPORT ARIZONA SCIENCE CENTER 600 E WASHINGTON STREET Phoenix AZ 85004 860390558 501(C)(3) 10000 GENERAL SUPPORT ARIZONA WOMEN'S EDUCATION & EMPLOYMENT INC 640 N 1ST AVE Phoenix AZ 85003 860412509 501(C)(3) 20000 GENERAL SUPPORT ARIZONANS FOR CHILDREN INC 2435 E LA JOLLA DRIVE Tempe AZ 85282 020651198 501(C)(3) 15000 GENERAL SUPPORT AUDUBON ARIZONA THE NINA MASON PULLIAM 3131 S CENTRAL AVE Phoenix AZ 85040 131624102 501(C)(3) 6500 GENERAL SUPPORT BOYS & GIRLS CLUBS OF THE EAST VALLEY 1405 E GUADALUPE RD 4 Tempe AZ 85283 860550646 501(C)(3) 26500 SCHOLARSHIP BOYS HOPE GIRLS HOPE OF ARIZONA 3443 N CENTRAL AVE 713 Phoenix AZ 85012 860630295 501(C)(3) 25000 GENERAL SUPPORT CHALLENGER SPACE CENTER 21170 N 83RD AVE PEORIA AZ 85382 860851830 501(C)(3) 10000 GENERAL SUPPORT CHILDSPLAY INC 900 S MITCHELL DRIVE Tempe AZ 85281 860336473 501(C)(3) 20000 GENERAL SUPPORT CIVITAN FOUNDATION INC 12635 N 42ND STREET Phoenix AZ 85032 277036797 501(C)(3) 50000 GENERAL SUPPORT DETOUR COMPANY THEATRE INC PO BOX 15067 Phoenix AZ 85060 010622545 501(C)(3) 8300 GENERAL SUPPORT DIAPER BANK OF SOUTHERN ARIZONA 4500 E SPEEDWAY BLVD 75 Tucson AZ 85712 431990345 501(C)(3) 25000 GENERAL SUPPORT EDUCATIONAL ENRICHMENT FOUNDATION 3809 E THIRD STREET Tucson AZ 85716 742354578 501(C)(3) 10000 GENERAL SUPPORT ERIK HITE FOUNDATION 9420 E GOLF LINKS RD 265 Tucson AZ 85730 272023911 501(C)(3) 15000 GENERAL SUPPORT FELLOWSHIP OF CHRISTIAN ATHLETES PO BOX 34466 Phoenix AZ 85067 440610626 501(C)(3) 6000 GENERAL SUPPORT GIRLS SCOUTS - ARIZONA 119 E CORONADO ROAD Phoenix AZ 85004 860133397 501(C)(3) 50000 GENERAL SUPPORT JUNIOR ACHIEVEMENT OF ARIZONA 636 W SOUTHERN AVE Tempe AZ 85282 860184349 501(C)(3) 15000 GENERAL SUPPORT LAVEEN WRESTLING CLUB INC 3119 W AVION WAY LAVEEN AZ 85339 271763646 501(C)(3) 15000 GENERAL SUPPORT LIONS CAMP TATIYEE PO BOX 6910 MESA AZ 85216 866052371 501(C)(3) 21000 GENERAL SUPPORT MAGGIE'S PLACE PO BOX 1102 Phoenix AZ 85001 860972675 501(C)(3) 15000 GENERAL SUPPORT MARY LOU FULTON TEACHERS COLLEGE Parent Org PO BOX 37100 Phoenix AZ 85069 866051042 501(C)(3) 10000 GENERAL SUPPORT NOTMYKID INC 5230 E SHEA BLVD100 Scottsdale AZ 85254 860988329 501(C)(3) 16800 GENERAL SUPPORT POPSICLE CENTER INC 8711 E PINNACLE PEAK RD 333 Scottsdale AZ 85255 208095826 501(C)(3) 10000 GENERAL SUPPORT PLAYWORKS EDUCATION ENERGIZED 380 WASHINGTON STREET OAKLAND CA 94607 943251867 501(C)(3) 30000 GENERAL SUPPORT RONALD MCDONALD HOUSE 501 E ROANOKE AVE Phoenix AZ 85004 860483792 501(C)(3) 100000 GENERAL SUPPORT SAVE THE FAMILY 450 W 4TH PLACE MESA AZ 85201 MESA AZ 85201 860665712 501(C)(3) 15000 GENERAL SUPPORT SUPPORT SCOTTSDALE COMMUNITY COLLEGE ATHLETICS 900 E CHAPARRAL RD Scottsdale AZ 85250 860185552 501(C)(3) 20000 GENERAL SUPPORT SOCIETY OF ST VINCENT DE PAUL PO BOX 13600 Phoenix AZ 85002 860096789 501(C)(3) 10000 COLLEGE SCHOLARSHIP SOUTHERN AZ ASSOC FOR VISUALLY IMPAIRED 3736 E GRANT RD Tucson AZ 85716 866056057 501(C)(3) 10000 GENERAL SUPPORT TEAM OF PHYSICIANS FOR STUDENTS (TOPS) 5830 N 19TH AVENUE Phoenix AZ 85015 263597181 501(C)(3) 10000 GENERAL SUPPORT TEMPE DIABLOS CHARITIES PO BOX 13246 Tempe AZ 85284 860863641 501(C)(3) 12000 GENERAL SUPPORT THE WELCOME TO AMERICA PROJECT PO BOX 21 Scottsdale AZ 85252 800038343 501(C)(3) 5250 GENERAL SUPPORT TIME OUT INC PO BOX 306 PAYSON AZ 85547 860723051 501(C)(3) 10000 GENERAL SUPPORT TUCSON FESTIVAL OF BOOKS PO BOX 32653 Tucson AZ 85751 262145432 501(C)(3) 12500 GENERAL SUPPORT UNIVERSITY OF ARIZONA FOUNDATION 1111 N CHERRY AVE Tucson AZ 85721 866050388 501(C)(3) 25000 GENERAL SUPPORT UNIVERSITY OF NORTH CAROLINA-CHAPEL HILL CAMPUS BOX 8700 CHAPEL HILL NC 27599 566001393 501(C)(3) 8000 TBI RESEARCH VALLE DEL SOL INC 3807 N 7TH STREET Phoenix AZ 85014 860251255 501(C)(3) 8000 GENERAL SUPPORT VALLEY LEADERSHIP 2700 N 3RD STREET 2009 Phoenix AZ 85004 860373283 501(C)(3) 10000 GENERAL SUPPORT YOUTH ON THEIR OWN 1660 N ALVERNON WAY Tucson AZ 85712 860644388 501(C)(3) 15000 GENERAL SUPPORT 44 SCHEDULE I, PART I, LINE 2 THE ORGANIZATION HAS ESTABLISHED A FORMAL GRANT PROCESS FOR ITS CONTRIBUTIONS. A CHARITABLE GIVING COMMITTEE APPOINTED BY THE BOARD OF DIRECTORS REVIEWS GRANT APPLICATIONS AND SUBMITS A LIST OF POTENTIAL CONTRIBUTIONS TO THE BOARD OF DIRECTORS FOR APPROVAL. CHARITABLE NON-GRANT ACTIVITY, INCLUDING PARTICIPATION IN COMMUNITY EVENTS, IS APPROVED THROUGH THE NORMAL BUDGET PROCESS. ALL 501(C)(3) ORGANIZATIONS ARE CHECKED AGAINST PUBLIC RECORDS TO ENSURE THEIR 501(C)(3) EXEMPTION IS CURRENT. GRANTEES ARE ASKED TO SUBMIT WRITTEN STATEMENTS REGARDING THEIR USE OF THE FUNDS. X X X X X X true false false false false false false true false Curt Krizan Chief Financial Officer 173160 0 50000 0 1855 0 12722 0 19132 0 256869 0 0 0 Robert N Shelton Exec. Director (thru 1/13/14) 449930 0 108750 0 2286 0 17850 0 10829 0 589645 0 0 0 Stephanie Jarvis Legal Counsel/Chief Comp Off 132069 0 40000 0 1537 0 8552 0 6220 0 188378 0 0 0 Andrew Bagnato Chief of Communications 108382 0 29000 0 482 0 7868 0 9082 0 154814 0 0 0 Tracy Guerra Sr. Director of Game & Events 100246 0 26000 0 19108 0 9996 0 12836 0 168186 0 0 0 SCHEDULE J, PART I, LINE 3 THE ARIZONA SPORTS FOUNDATION (ASF) DETERMINED COMPENSATION OF THE EXECUTIVE DIRECTOR USING A COMPENSATION COMMITTEE, INDEPENDENT COMPENSATION CONSULTANT, FORM 990 OF OTHER ORGANIZATIONS, WRITTEN EMPLOYMENT CONTRACT, COMPENSATION SURVEY/STUDY, AND APPROVAL BY BOARD/COMPENSATION COMMITTEE. SCHEDULE J, PART I, LINE 4A SARAH ZELHART RECEIVED $22,100 IN SEVERANCE PAY. ROBERT Shelton left the organization in January 2014. Terms of his separation included severance of 12 months of base compensation which will be included in his 2014 compensation to be reported on the Form 990 for March 31, 2015. Duane Woods was appointed as interim executive director. SCHEDULE J, PART I, LINE 7 THE ORGANIZATION HAS A FORMAL BONUS PLAN BASED UPON ORGANIZATIONAL AND INDIVIDUAL GOALS. THESE GOALS MAY INCLUDE RESULTS CONTINGENT ON REVENUE OR NET INCOME OF THE ARIZONA SPORTS FOUNDATION AND RELATED ORGANIZATIONS. BONUSES ARE APPROVED BY THE BOARD OF DIRECTORS PRIOR TO PAYMENT. SCHEDULE J, PART II FOR PAYROLL TAX PURPOSES, THE ARIZONA SPORTS FOUNDATION (ASF) PAYS ALL EMPLOYEES OF ASF AND ITS RELATED ORGANIZATIONS: VALLEY OF THE SUN BOWL FOUNDATION, FIESTA EVENTS, INC. AND ARIZONA COLLEGE FOOTBALL CHAMPIONSHIP FOUNDATION. ALLOCATIONS OF OFFICER, KEY EMPLOYEE AND STAFF COMPENSATION ARE MADE IN ACCORDANCE WITH THE EMPLOYEES' AVERAGE TIME DEVOTED TO EACH OF THE ORGANIZATIONS. FORM 990, PART V, LINE 2B, PART VII, SECTION A, and PART IX, LINES 5 & 7 THE EMPLOYEES DEVOTING TIME TO ARIZONA SPORTS FOUNDATION (ASF) AND ITS RELATED AFFILIATES (ARIZONA COLLEGE FOOTBALL CHAMPIONSHIP FOUNDATION (ACFCF), FIESTA EVENTS, INC (FEI), AND VALLEY OF THE SUN BOWL FOUNDATION (VSB)) ARE ALL EMPLOYEES OF ASF FOR PAYROLL TAX PURPOSES. COSTS RELATED TO PERSONNEL ARE SHARED AMONGST ALL AFFILIATED ENTITIES AND ARE REPORTED ON PART IX AS EMPLOYEE RELATED EXPENSES. FORM 990, PART VI, LINE 1A THE BOARD OF DIRECTORS DELEGATES BROAD AUTHORITY TO AN EXECUTIVE COMMITTEE. THE PURPOSE OF THE EXECUTIVE COMMITTEE SHALL BE TO MAKE ROUTINE BUSINESS DECISIONS FOR AND ON BEHALF OF THE BOARD OF DIRECTORS AND THE CORPORATION. ALL MEMBERS OF THE EXECUTIVE COMMITTEE SHALL BE DIRECTORS. THE EXECUTIVE COMMITTEE SHALL NOT BE AUTHORIZED, WITHOUT THE APPROVAL OF A MAJORITY VOTE OF THE DIRECTORS PRESENT, IN PERSON OR BY PROXY, AT A DULY CONVENED MEETING AT WHICH A QUORUM IS PRESENT, TO TAKE ANY ACTIONS THAT REQUIRE THE APPROVAL OF THE BOARD OF DIRECTORS OF THE CORPORATION. THE MEMBERS OF THE EXECUTIVE COMMITTEE SHALL INCLUDE THE CHAIRMAN, IMMEDIATE PAST CHAIRMAN, CHAIRMAN-ELECT, TREASURER, SECRETARY, THE CHAIRS OF THE NOMINATING AND GOVERNANCE COMMITTEE AND AUDIT & COMPLIANCE COMMITTEE, AND TWO OTHER DIRECTORS NOMINATED BY THE CHAIRMAN AND APPROVED BY THE BOARD OF DIRECTORS FROM TIME TO TIME. THE CHAIRMAN SHALL SERVE AS THE CHAIRMAN OF THE EXECUTIVE COMMITTEE. ALL OTHER ASPECTS OF THE FUNCTION AND PROCEDURES OF THE EXECUTIVE COMMITTEE SHALL BE DECIDED BY THE BOARD OF DIRECTORS. THE EXECUTIVE COMMITTEE, TO THE EXTENT DELEGATED SUCH POWERS BY THE BOARD OF DIRECTORS, MAY AUTHORIZE ANY OFFICER OR AGENT OF THE CORPORATION TO ENTER INTO ANY CONTRACT OR TO EXECUTE AND DELIVER ANY INSTRUMENT IN THE NAME OF AND ON BEHALF OF THE CORPORATION. ADDITIONALLY, THE EXECUTIVE COMMITTEE IS AUTHORIZED TO SIGN CHECKS AND AUTHORIZE DEPOSITS OF FUNDS. FORM 990, PART VI, LINE 1B ASF, VSBF, FEI, AND ACFCF HAVE A COMMON BOARD OF DIRECTORS. A BOARD MEMBER IS CONSIDERED INDEPENDENT IF THEY RECEIVE NO COMPENSATION AS AN EMPLOYEE AND HAVE NO REPORTABLE TRANSACTIONS ON SCHEDULE L. IF A BOARD MEMBER IS CONSIDERED NOT INDEPENDENT FOR ONE ORGANIZATION, THEY ARE CONSIDERED NOT INDEPENDENT FOR ALL RELATED ORGANIZATIONS. AMONG THE FOUR RELATED ORGANIZATIONS, THERE WERE NO TRANSACTIONS TO REPORT. UNDER THE POLICIES AND PROCEDURES OF THE ORGANIZATION, BOARD MEMBERS MUST RECUSE THEMSELVES FROM THE DISCUSSION AND VOTE OF ANY RELATED TRANSACTION. FORM 990, PART VI, LINE 7A WITHIN THEIR SPONSORSHIP AGREEMENT OF THE FIESTA BOWL AND RELATED ACTIVITIES, THE FT. MCDOWELL YAVAPAI NATION RETAINS THE RIGHT TO APPOINT ONE MEMBER OF THE BOARD OF DIRECTORS. THAT SEAT WAS HELD BY THEIR PRESIDENT, DR. CLINTON PATTEA, UNTIL HIS DEATH ON JULY 5TH, 2013. RUBEN BALDERAS TOOK OVER THE SEAT on August 15,2013. FORM 990, PART VI, LINE 11B THE RETURN IS PREPARED AND REVIEWED BY ERNST & YOUNG FOLLOWED BY MANAGEMENT'S FINAL REVIEW. ONCE THE RETURN IS COMPLETED AND REVIEWED, THE FORM 990 IS PROVIDED TO THE BUDGET AND FINANCE COMMITTEE AND AUDIT AND COMPLIANCE COMMITTEE for review and approval. THE RETURN IS also provided to the full board of directors for review prior to filing the return. UPON APPROVAL BY THE BOARD OF DIRECTORS, THE RETURN IS FILED. FORM 990, PART VI, LINE 12C THE ORGANIZATION ANNUALLY REQUIRES ALL EMPLOYEES, OFFICERS, AND MEMBERS OF THE BOARD OF DIRECTORS TO COMPLETE A CONFLICT OF INTEREST DISCLOSURE AND SIGN THE CONFLICT OF INTEREST POLICY. COPIES OF ALL CONFLICT OF INTEREST STATEMENTS ARE PROVIDED TO THE AUDIT COMMITTEE. PROCEDURES ALSO INCLUDE REVIEWING TRANSACTIONS AGAINST BOTH THE FORMS SUBMITTED AND ALL KNOWN BUSINESS ASSOCIATIONS OF OUR BOARD MEMBERS. FORM 990, PART VI, LINES 15A & 15B EXECUTIVE DIRECTOR COMPENSATION PROCESS - *COMPENSATION COMMITTEE DETERMINES COMPENSATION FIGURES *INDEPENDENT COMPENSATION CONSULTANT REVIEWS AND COMPARES TO COMPENSATION STUDY *FORM 990 OF COMPARABLE ORGANIZATIONS INCLUDED IN COMPENSATION CONSULTANT REVIEWS *EXECUTIVE DIRECTOR ENGAGED UNDER A WRITTEN EMPLOYMENT CONTRACT *ORGANIZATION PARTICIPATES ANNUALLY IN THE FOOTBALL BOWL ASSOCIATION SURVEY *COMPENSATION IS APPROVED ANNUALLY BY THE BOARD OF DIRECTORS AFTER A RECOMMENDATION BY THE COMPENSATION COMMITTEE. WE BELIEVE THESE ACTIONS CREATE A REBUTTABLE PRESUMPTION OF REASONABLE COMPENSATION. KEY EMPLOYEE COMPENSATION PROCESS- *EXECUTIVE DIRECTOR REVIEWS PERFORMANCE AND DETERMINES COMPENSATION *COMPENSATION AMOUNT TO BOARD OF DIRECTOR CHAIR FOR APPROVAL *INDEPENDENT COMPENSATION CONSULTANT REVIEWS AND COMPARES TO COMPENSATION STUDY FORM 990, PART VI, LINE 19 THE ORGANIZATION MAKES PUBLIC ITS GOVERNING DOCUMENTS, INCLUDING ITS BYLAWS AND 501(C)(3) DETERMINATION LETTER, AS WELL AS KEY POLICIES SUCH AS THE CODE OF CONDUCT, CODE OF ETHICS, CONFLICT OF INTEREST, EXPENSE REIMBURSEMENT, POLITICAL ACTIVITY, RECORD RETENTION AND DESTRUCTION, TICKET POLICY AND WHISTLEBLOWER PROTECTION. ALL DOCUMENTS ARE AVAILABLE FOR PUBLIC VIEWING AT HTTP://WWW.FIESTABOWL.ORG/ABOUT -US/GOVERNANCE/PHP. IN THE FALL OF 2012, A COPY OF THE 1023 WAS REQUESTED FROM THE IRS AND WILL BE MADE AVAILABLE AS SOON AS RECEIVED. FORM 990, PART VII DUANE WOODS WAS A MEMBER OF THE BOARD OF DIRECTORS THROUGH JANUARY 13, 2014. ON JANUARY 14, 2014 HE WAS NO LONGER A VOTING BOARD MEMBER SINCE HE WAS APPOINTED INTERIM EXECUTIVE DIRECTOR. FORM 990, PART XI, LINE 9 EQUITY TRANSFER FROM ACFCF $26,545,424 EQUITY TRANSFER TO FEI ($1,155,705) ------------ TOTAL $25,389,719 Valley of the Sun Bowl Foundation 7135 E Camelback Rd Ste 190 Scottsdale AZ 85251 860902767 College Bowl AZ 501(c)(3) 9 NA true Arizona College Football Champ'ship Foun 7135 E Camelback Rd Ste 190 Scottsdale AZ 85251 203705626 College Bowl AZ 501(c)(3) 9 NA true Fiesta Events Inc 7135 E Camelback Rd Ste 190 Scottsdale AZ 85251 860666998 Sport Events AZ 501(c)(3) 9 NA true false false false false false false false false true false false false false true true true true true true FIESTA EVENTS INC N 85655 COST FIESTA EVENTS INC O 516083 COST FIESTA EVENTS INC Q 334462 COST FIESTA EVENTS INC R 485485 COST FIESTA EVENTS INC S 822854 COST VALLEY OF THE SUN BOWL FOUNDATION N 128483 COST VALLEY OF THE SUN BOWL FOUNDATION O 774124 COST VALLEY OF THE SUN BOWL FOUNDATION Q 736364 COST VALLEY OF THE SUN BOWL FOUNDATION R 4702835 COST VALLEY OF THE SUN BOWL FOUNDATION S 3096409 COST ARIZONA COLLEGE FOOTBALL CHAMPIONSHIP FDN I 25667613 COST ARIZ COLLEGE FOOTBALL CHAMPI 7135 E CAMELBACK ROAD SUITE 190 SCOTTSDALE AZ 85251 203705626 X 0 0 0 10 10 2 1 0 0 0 FIESTA EVENTS INC 7135 E CAMELBACK ROAD SUITE 190 SCOTTSDALE AZ 85251 860666998 X 0 0 0 1556318 1556318 227816 56954 0 0 0 VALLEY OF THE SUN BOWL FOUND 7135 E CAMELBACK ROAD SUITE 190 SCOTTSDALE AZ 85251 860902767 X 0 0 0 10394583 10394583 669729 167432 0 0 0 THE ARIZONA SPORTS FOUNDATIO 7135 E CAMELBACK ROAD SUITE 190 SCOTTSDALE AZ 85251 860253821 X 0 0 0 16087225 16087225 954361 238590 0 0 0