2012-12-18T09:16:49-06:00 2012-04-30 BRUCE E BERNSTIEN & ASSOC PC 10440 N CENTRAL EXPRESSWAY STE 1040 DALLAS TX 75231 990 2011-05-01 750863843 COTTON BOWL ATHLETIC ASSOCIATION % MARTY MACINNIS COTT 8178924800 one legends way arlington TX 76011 rick baker 2012-12-14 true BRUCE E BERNSTIEN 2147060840 2011 2016-02-24 21:20:13Z Rick Baker One Legends Way arlington TX 76011 13578828 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. 88 87 59 100 0 4571220 4612025 9147738 8576535 115172 199048 71577 191220 13905707 13578828 7150000 7250000 0 0 1835581 2015532 0 0 0 2247638 2359708 11233219 11625240 2672488 1953588 12089220 14111987 1915118 1984297 10174102 12127690 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 11481560 7250000 8576535 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/Kansas State University ($3,750,000) and to the Southeastern conference/University of Arkansas ($3,500,000). 11481560 true true 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 false true false false false false true false false false false true 51 0 true 59 true false false false false false false false false false false false X 88 87 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 X 0 0 0 Terry Bailey 1.0 X 0 0 0 R Craig Baker 1.0 X 0 0 0 Brian D Barnard 1.0 X 0 0 0 Kevin Bartholomew 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 Jamie Butcher 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 X 0 0 0 L Keenan Delaney 1.0 X 0 0 0 AR Buddy Dike 1.0 X 0 0 0 William C Duvall 1.0 X 0 0 0 Phil Dyer 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 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 X 0 0 0 Paul Golden 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 Jon W Heidtke 1.0 X 0 0 0 Jeffrey M Heller 1.0 X 0 0 0 Thomas O Hicks 1.0 X 0 0 0 Bill Hill 1.0 X 0 0 0 Kristi Sherrill Hoyl 1.0 X 0 0 0 William D Jackman 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 Sue Lavender 1.0 X 0 0 0 Russell Maryland 1.0 X 0 0 0 Jay McAuley 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 Craig H Moore 1.0 X 0 0 0 Mark Nickells 1.0 X 0 0 0 Ronald W Parker 1.0 X 0 0 0 Bryant H Patton 1.0 X 0 0 0 William G Payne 1.0 X 0 0 0 W Dewey Presley 1.0 X 0 0 0 Jesse Pruitt 1.0 X 0 0 0 John C Reap 1.0 X 0 0 0 Holly Reed 1.0 X 0 0 0 Eddie W Reeves 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 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 Sam S Stollenwerck 1.0 X 0 0 0 John T Stuart III 1.0 X 0 0 0 A Starke Taylor Jr 1.0 X 0 0 0 Jim Trebilcock 1.0 X 0 0 0 Bryan Trubey 1.0 X 0 0 0 Jim L Turner 1.0 X 0 0 0 Alvin Wade 1.0 X 0 0 0 Mike Wainwright 1.0 X 0 0 0 Alan B White 1.0 X 0 0 0 Dory Wiley 1.0 X 0 0 0 Jeff Williams 1.0 X 0 0 0 Jim Williams Jr 1.0 X 0 0 0 Larry D Young 1.0 X 0 0 0 John L Zogg Jr 1.0 X 0 0 0 Thomas C Bain Jr 1.0 X X 0 0 0 David A Cole 1.0 X X 0 0 0 Brad Mayne 1.0 X X 0 0 0 Daniel P Novakov 1.0 X X 0 0 0 Kathy Saunders 1.0 X X 0 0 0 Brad Sham 1.0 X X 0 0 0 Rick Baker 40.0 X X 919257 0 109023 Marty MacInnis 40.0 X 335469 0 42318 Michael Konradi 40.0 X 173208 0 34053 Charlie Fiss 40.0 X 109365 0 20999 1537299 0 206393 4 false true false Legends Hospitality management one legends way DALLAS TX 76011 CATERING 261502 Gaylord Texas 1501 Gaylord Trail GRAPEVINE TX 76051 HOSPITALITY SUPPLIER 214770 Increditable Productions 3327 Wylie Dr DALLAS TX 78235 HOSPITALITY SUPPLIER 189056 Hilton Anatole 2201 Stemmons Freeway DALLAS TX 75207 HOSPITALITY SUPPLIER 164639 EH Teasley Company 509 Corinth St DALLAS TX 75207 SIGNAGE 147772 8 4612025 65000 4612025 GAME RELATED INCOME 900099 8103010 8103010 EVENT TICKET SALES 900099 4550 4550 GAME TICKET SALES 900099 468975 468975 8576535 199048 199048 0 0 138090 138090 138090 138090 0 0 0 0 POSTAGE 900099 49186 49186 MISC OTHER 900099 3944 3944 53130 13578828 8629665 337138 7250000 7250000 0 0 0 1754937 1667190 87747 0 0 175151 166393 8758 0 0 85444 81172 4272 0 0 96477 91653 4824 0 0 0 0 0 351501 333926 17575 0 0 0 55035 52283 2752 0 0 0 0 255433 242661 12772 0 GAME RELATED OPERATIONS 766913 766913 GAME RELATED ENTERTAINMENT 624223 624223 BOWL ALLIANCE 110506 110506 PROFESSIONAL SERVICES 99620 94640 4980 11625240 11481560 143680 0 8461858 3603189 0 5187720 0 0 1231607 557350 0 0 0 0 0 0 0 0 150794 124581 1566645 508373 1220161 1058272 0 0 0 0 0 0 0 0 1024800 3580875 12089220 14111987 358979 -20635 0 0 1556139 2004932 0 0 0 0 0 0 0 0 0 0 0 0 1915118 1984297 X 9429302 11458890 744800 668800 0 0 10174102 12127690 12089220 14111987 1953588 X false true true X false X X X false false false BIG 12 CONFERENCE 752604555 0 true true true 3750000 SOUTHEASTERN CONFERENCE 630377461 0 true true true 3500000 2 7250000 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1566645 508373 1058272 1058272 FUNDS HELD IN TRUST BY OTHERS 2642075 CONTRIBUTED RENT RECEIVABLE 668800 OTHER ASSETS 270000 3580875 0 0 13578828 11625240 1953588 1953588 14432041 853213 853213 13578828 13578828 12478453 853213 853213 11625240 11625240 Revenue included on books but not on return schedule D, part Xii, Line 2d and Part xiii, line 2d: reimbursed game-related expenses $853,213. 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, 2012 and 2011. 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, 2012. true BIG 12 CONFERENCE-Kansas State University 400 East John Carpenter Freeway Irving TX 75062 752604555 501(c)(3) 3750000 operating SOUTHEASTERN CONFERENCE-University of Arkansas 2201 Richard Arrington Blvd North Birmingham AL 35203 630377461 501(c)(3) 3500000 operating 2 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 293403 0 300000 0 325854 0 27777 0 81246 0 1028280 0 0 0 Marty MacInnis 153537 0 100000 0 81932 0 80000 0 5000 0 420469 0 0 0 Michael Konradi 98100 0 75000 0 108 0 5000 0 29053 0 207261 0 0 0 X 5000 FMV X 60 10000 fmv X hosts beef bowls 0 10000 fmv X copier services 0 5000 fmv X footballs 0 5000 fmv X milk products 0 5000 fmv X airline credit 0 25000 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 Dave Brown & Brad Mayne business relationship 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 Sam Stollenwerck & John Stollenwerck Father and Son Bruce Hardy & Stephen Jones Business relationship Bill Montgomery & Baker Montgomery Brothers Andrew Barker, Brad Mayne, 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 7 501(c)(3) false false false false false false false false false false false false false true true false true false false