2014-02-27T12:27:22-06:00 2013-04-30 BRUCE E BERNSTIEN & ASSOC PC 10440 N CENTRAL EXPRESSWAY STE 1040 DALLAS TX 75231 990 2012-05-01 750863843 COTTON BOWL ATHLETIC ASSOCIATION % MARTY MACINNIS COTT 8178924800 one legends way Suite arlington TX 76011 rick baker 2147060837 2014-02-25 true BRUCE E BERNSTIEN 2147060840 2012 2015-11-30 17:44:51Z Rick Baker One Legends Way arlington TX 76011 15472105 false X www.attcottonbowl.com X 1937 TX to present the most innovative of all college football bowl games and to be the leader in creating premier college sports experiences for universities, student athletes, sponsors and the community. 82 81 63 100 0 4612025 4387400 8576535 10175507 199048 240714 191220 322473 13578828 15126094 7250000 7350000 0 0 2015532 2329303 0 0 0 2359708 2421446 11625240 12100749 1953588 3025345 14111987 17337118 1984297 2042573 12127690 15294545 THE MISSION IS TO PRESENT THE MOST INNOVATIVE OF ALL COLLEGE FOOTBALL BOWL GAMES AND TO BE THE LEADER IN CREATING PREMIER COLLEGE SPORTS EXPERIENCES FOR UNIVERSITIES, STUDENT ATHLETES, SPONSORS AND THE COMMUNITY. false false 11946037 7350000 10175507 The association's sole activity is to organize and hold the cotton bowl classic and certain related activities and events. The classic and related events generate a significant economic impact each year for the north Texas area. This year's events generated an estimated 30 million dollars of economic activity because of the individuals who participated in and attended the bowl game and related events during cotton bowl week. Additionally, grants were made to the big 12 conference/University of Oklahoma($3,750,000) and to the Southeastern conference/Texas A&M University($3,600,000). 11946037 true true false false false false false false false false true false false true false true true false false false false false false false false false false true false true false false false false false false false true true false false false false true false false false true 50 0 true 63 true false false false false false false false false false false X 82 81 true false false false false false false true true false false true true true true true true true true false X MARTY MACINNIS 8178924800 ONE LEGENDS WAY Arlington TX 76011 Larry K Anders 1.0 X 0 0 0 Carl Y Baggett 1.0 X 0 0 0 W Mike Baggett 1.0 2.0 X 0 0 0 Terry Bailey 1.0 X 0 0 0 R Craig Baker 1.0 X 0 0 0 Andrew Barker 1.0 X 0 0 0 Brian D Barnard 1.0 X 0 0 0 Kevin Bartholomew 1.0 X 0 0 0 Jamie Barton 1.0 X 0 0 0 Jon W Bilstrom 1.0 X 0 0 0 William A Blase Jr 1.0 X 0 0 0 Nick Briner 1.0 X 0 0 0 Bill Brown 1.0 X 0 0 0 Dave Brown 1.0 X 0 0 0 Charles A Burton 1.0 X 0 0 0 Lance R Byrd 1.0 X 0 0 0 J Larry Cantrell 1.0 X 0 0 0 Tom Cravens 1.0 X 0 0 0 John F Crawford 1.0 1.0 X 0 0 0 AR Buddy Dike 1.0 X 0 0 0 William C Duvall 1.0 X 0 0 0 Gayle M Earls 1.0 X 0 0 0 Fred Euler 1.0 X 0 0 0 Fin Ewing III 1.0 2.0 X 0 0 0 Jerry Farrington 1.0 X 0 0 0 Jeffrey D Fehlis 1.0 X 0 0 0 R Bruce Gadd 1.0 1.0 X 0 0 0 Andy Geisse 1.0 X 0 0 0 JJ Gomez 1.0 X 0 0 0 Jose Gutierrez 1.0 X 0 0 0 Bruce Hardy 1.0 X 0 0 0 Steve Head 1.0 X 0 0 0 Jon W Heidtke 1.0 X 0 0 0 Bill Hill 1.0 X 0 0 0 Carl Ice 1.0 X 0 0 0 JSB Britt Jenkins 1.0 X 0 0 0 J Stephen Jones 1.0 X 0 0 0 Mark Keiffer 1.0 X 0 0 0 Dee J Kelly Jr 1.0 X 0 0 0 Bob Kembel 1.0 X 0 0 0 Sue Lavender 1.0 X 0 0 0 Melissa Macatee 1.0 X 0 0 0 Russell Maryland 1.0 1.0 X 0 0 0 Fred McClure 1.0 X 0 0 0 Michael Miles 1.0 X 0 0 0 Baker Montgomery 1.0 X 0 0 0 Bill Montgomery 1.0 X 0 0 0 Craig H Moore 1.0 X 0 0 0 Mark Nickells 1.0 X 0 0 0 Bryant H Patton 1.0 X 0 0 0 Jesse Pruitt 1.0 X 0 0 0 Holly Reed 1.0 X 0 0 0 Rudy Rodriguez Jr 1.0 X 0 0 0 Tod A Ruble 1.0 X 0 0 0 David D Russell MD 1.0 X 0 0 0 Betty Sanford 1.0 X 0 0 0 John Field Scovell 1.0 X 0 0 0 Courtney Slater 1.0 X 0 0 0 Jim Ray Smith 1.0 X 0 0 0 Robert Smith III 1.0 X 0 0 0 Bill Spicer 1.0 X 0 0 0 John Stankey 1.0 X 0 0 0 John T Stuart III 1.0 X 0 0 0 Mike Sweet 1.0 X 0 0 0 Jim Trebilcock 1.0 X 0 0 0 Alvin Wade 1.0 X 0 0 0 Mike Wainwright 1.0 X 0 0 0 Denton Walker III 1.0 X 0 0 0 Alan White 1.0 X 0 0 0 Dory Wiley 1.0 X 0 0 0 Del Williams 1.0 X 0 0 0 Jeff Williams 1.0 X 0 0 0 Jim Williams Jr 1.0 X 0 0 0 John Yeaman 1.0 X 0 0 0 Larry D Young 1.0 X 0 0 0 Thomas C Bain Jr 1.0 3.0 X X 0 0 0 David A Cole 1.0 2.0 X X 0 0 0 Jay McAuley 1.0 2.0 X X 0 0 0 Daniel P Novakov 1.0 2.0 X X 0 0 0 Kathy Saunders 1.0 3.0 X X 0 0 0 Brad Sham 1.0 2.0 X X 0 0 0 Rick Baker 31.0 9.0 X X 652379 0 115072 Marty MacInnis 31.0 9.0 X 278801 0 44410 Michael Konradi 40.0 X 188541 0 37868 Charlie Fiss 40.0 X 114365 0 22869 1234086 0 220219 4 false true false Gaylord Texas 1501 Gaylord Trail GRAPEVINE TX 76051 HOSPITALITY SUPPLIER 249310 Hilton Anatole 2201 Stemmons Freeway DALLAS TX 75207 HOSPITALITY SUPPLIER 232434 Legends Hospitality Management 1 Legends Way ARLINGTON TX 76011 Catering 190374 Increditable Productions 3327 Wylie Dr DALLAS TX 78235 Hospitality Supplier 189006 Shpants Inc PO BOX 340020 NASHVILLE TN 37203 Entertainment 182500 6 X 4387400 40000 4387400 GAME RELATED INCOME 900099 9679857 9679857 EVENT TICKET/PARKING 900099 8050 8050 GAME TICKET SALES 900099 487600 487600 10175507 159046 159046 0 0 271199 271199 0 271199 271199 427679 346011 81668 81668 81668 0 0 0 POSTAGE 900099 50045 50045 MISC OTHER 900099 1229 1229 51274 15126094 10226781 511913 7350000 7350000 0 0 0 1424493 1353268 71225 0 0 635744 603957 31787 0 175581 166802 8779 93485 88811 4674 0 0 0 0 0 0 0 0 49579 47100 2479 0 0 0 40038 38036 2002 0 76381 76381 0 0 244427 232206 12221 0 GAME RELATED OPERATIONS 941937 941937 GAME RELATED ENTERTAINMENT 621249 621249 PRINTING & PUBLICATIONS 135976 129177 6799 AUDITING/CONSULTING/PLANNING 85111 80855 4256 226748 216258 10490 12100749 11946037 154712 0 3603189 5281152 5187720 4197615 0 0 557350 20712 0 0 0 0 0 0 0 0 124581 179344 1587621 666800 1058272 920821 0 0 0 0 0 0 270000 260000 3310875 6477474 14111987 17337118 -20635 495262 0 0 2004932 1547311 0 0 0 0 0 0 0 0 0 0 0 0 1984297 2042573 X 11458890 14701745 668800 592800 0 0 12127690 15294545 14111987 17337118 3025345 141510 X false true X false false X false false false 1706220 976505 4571220 4612025 4387400 16253370 9231863 8773599 9147738 8576535 10175507 45905242 0 0 0 10938083 9750104 13718958 13188560 14562907 62158612 0 0 0 62158612 255064 129531 115172 337138 159046 995951 0 255064 129531 115172 337138 159046 995951 0 86760 92396 71577 53130 51274 355137 11279907 9972031 13905707 13578828 14773227 63509700 0.97873 0.00000 0.01568 0.00000 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1000000 333332 666668 587621 333468 254153 920821 FUNDS HELD IN TRUST BY OTHERS 4984481 CONTRIBUTED RENT RECEIVABLE 592800 RECEIVABLE FROM AFFILIATE 900193 6477474 0 0 X 15267604 141510 141510 15126094 15126094 12100749 12100749 12100749 Uncertain Tax Positions under FIN 48 (ASC 740) Schedule D, Part X, line 2: The Association is exempt from federal income taxes under Section 501(a) of the Internal Revenue Code (IRC) of 1986, as amended, as an organization described in Section 501(c)(3) of the IRC. However, income generated from activities unrelated to the Association's exempt purpose is subject to tax under IRC Section 511. The Association did not have any material unrelated business income tax liability for the years ended April 30, 2013 and 2012. The Association adopted the provisions of Accounting Standards Codification (ASC) 740, Income Taxes, related to uncertain tax positions during the year ended April 30, 2010. The adoption of this guidance did not have a material impact on the financial statements as the Associations tax positions are highly likely to be sustained if examined by the taxing authority for the year ended April 30, 2013. true Big 12 Conference (University of Oklahoma) 400 East John Carpenter Freeway Irving TX 75062 752604555 501(c)(3) 3750000 operating Southeastern Conference (Texas A&M Univ) 2201 Richard Arrington Blvd North Birmingham AL 35203 630377461 501(c)(3) 3600000 operating 2 0 PROCEDURES FOR MONITORING THE USE OF GRANT FUNDS IN THE US SHCEUDLE I, PART I, LINE 2: ON AN ANNUAL BASIS, THE SPONSORING AGENCY OF A POSTSEASON BOWL MUST GENERAtE BOWL-BASED REVENUE EQUAL TO OR GREATER THAN ALL THE CONTRACTUAL FINANCIAL COMMITMENTS FROM THE TWO PARTICIPATING INSTITUTIONS AND CONFERENCES. THE GRANT OR DISTRIBUTION TO THE PARTICIPATING INSTITUTIONS AND THE EXPECTATION SHALL BE THAT THE GRANT OR DISTRIBUTION MEETS, AT A MINIMUM, THE PARTICIPATING TEAMS' REASONABLE CONTRACTUAL TRAVEL OBLIGATIONS AND PARTICIPATION EXPENSES. X X X X false false false false false false false false false Rick Baker 350000 0 300000 0 2379 0 27777 0 87295 0 767451 0 0 0 Marty MacInnis 178801 0 100000 0 0 0 5000 0 39410 0 323211 0 0 0 Michael Konradi 113541 0 75000 0 0 0 5000 0 32868 0 226409 0 0 0 J Stephen Jones broad member 190374 catering and merchandising false BUSINESS TRANSACTIONS INVOLVING INTERESTED PERSONS SCHEDULE L, PART IV: SOME BOARD MEMBERS OF THE ORGANIZATION ARE ALSO EMPLOYEES OF ORGANIZATIONS THAT QUALIFY TO RECEIVE GRANTS. THE ORGANIZATION HAS STRICT POLICIES REGARDING THE REVIEW AND GRANT AWARD APPROVAL PROCESS. A VOLUNTEER REVIEW PANEL IS FORMED FOR THE PURPOSE OF EVALUATING AND RECOMMENDING WHICH ORGANIZATIONS SHOULD RECEIVE GRANT FUNDS. THE MEMBERS OF THIS PANEL MUST CONFIRM THAT THEY HAVE NO CONFLICT OF INTEREST IN THESE DECISIONS. THEIR RECOMMENDATIONS ARE SENT TO THE INDIVIDUAL BOARD FOR APPROVAL. ANY BOARD MEMBER WHO IS ALSO A MEMBER OF THE ORGANIZATIONS BEING RECOMMENDED TO RECEIVE GRANT FUNDS ABSTAINS FROM ANY DISCUSSION, OR VOTING ON THE APPROVAL OF GRANT AWARDS. X VEHICLE LEASE 60 10000 FMV X HOSTS BEEF BOWLS 325 10000 fmv X copier services 6 5000 fmv X SHORT JACKETS 40 5000 FMV X footballs 120 5000 fmv X milk products 10000 5000 fmv false false false FAMILY RELATIONSHIP AND BUSINESS RELATIONSHIP FORM 990, PART VI, LINE 2: Betty Sanford & John Crawford Mother and son John Crawford & Courtney Slater Father and daughter Baker Montgomery & Bill Duvall business partners Fred Euler & John Scovell business relationship W. Mike Baggett & Carl Baggett Father & Son Bill Spicer with Andrew Barker & business relationship Jim Trebilcock & Larry Young John Stuart & Melissa Macatee Father and Daughter Mike Sweet & Kevin Bartholomew business relationship Alan White & JJ Gomez business relationship John Scovell & King Scovell Father and son Bruce Hardy & Stephen Jones Business relationship Bill Montgomery & Baker Montgomery Brothers Andrew Barker, Jeff Fehlis, Rick Baker, Stephen Jones, Bruce Hardy, Larry Young, Bill Spicer, and Jim Trebilcock have business relationship; The following Board members are also AT&T Officers and employees: John Stankey, Bill Blase, Mark Keiffer, Jose Gutierrez, Jamie Barton, Andy Geisse and Holly Reed. FORM 990 REVIEW PROCESS FORM 990, PART VI, LINE 11B: the tax return is provided to the audit committee for review. It is then forwarded to the executive committee for review and approval. MONITORING AND ENFORCEMENT COMPLIANCE WITH CONFLICT OF INTEREST POLICY FORM 990, PART VI, LINE 12c: The Organization produces a bi-annual survey requiring all employees, board members, committee members and key volunteers to inform on conflicts. Any reported conflicts are reported to the board of directors for review and action, where appropriate. In addition, those same people have the obligation to update the conflict of interest statements during the year. PROCESS FOR DETERMINING COMPENSATION FORM 990, PART VI, LINE 15: Compensation for staff, including the President/CEO, is established by the Executive Committee which is delegated the authority to approve staff compensation by the full Board of Director. The Committee reviews independent salary surveys to set appopraite compensation levels. AVAIL OF GOV DOCS, CONFLICT OF INTEREST POLICY, & FIN STMTS TO GEN PUBLIC FORM 990, PART VI, LINE 19: The organization's financial statements, the Form 990, the articles of incorporation and other governing documents are made available to the public upon request. CB EVENTS One Legends Way Arlington TX 76011 800604075 charitable TX 501(c)(3) 7 false COTTON BOWL FOUNDATION ONE LEGENDS WAY ARLINGTON TX 76011 461433388 FUND RAISING TX 501(C)(3) 11 type I true Stadium Events Organizing Committee ONE LEGENDS WAY ARLINGTON TX 76011 371662252 charitable TX 501(c)(6) false false true false false false false false false false false false false true true false true false false