Department of the Treasury Internal Revenue Service
Public Charity Status and Public Support
Complete if the organization is a section 501(c)(3) organization or a section
4947(a)(1) nonexempt charitable trust.
Attach to Form 990 or Form 990-EZ. See separate instructions. Information about Schedule A (Form 990 or 990-EZ) and its instructions is at www.irs.gov/form990.
OMB No. 1545-0047
2013
Open to Public Inspection
Name of the organization
Alabama Sports Foundation Inc
Employer identification number
63-0722116
Part I
Reason for Public Charity Status
(All organizations must complete this part.) See instructions.
The organization is not a private foundation because it is: (For lines 1 through 11, check only one box.)
1
2
3
4
5
section 170(b)(1)(A)(iv). (Complete Part II.)
6
7
8
9
receipts from activities related to its exempt functions—subject to certain exceptions, and (2) no more than 331/3% of
its support from gross investment income and unrelated business taxable income (less section 511 tax) from businesses
acquired by the organization after June 30, 1975. See section 509(a)(2). (Complete Part III.)
10
11
e
By checking this box, I certify that the organization is not controlled directly or indirectly by one or more disqualified persons other than foundation managers and other than one or more publicly supported organizations described in section 509(a)(1) or section 509(a)(2).
f
If the organization received a written determination from the IRS that it is a Type I, Type II, or Type III supporting organization, check this box
..................................................
g
Since August 17, 2006, has the organization accepted any gift or contribution from any of the following persons?
(i) A person who directly or indirectly controls, either alone or together with persons described in (ii)
Yes
No
and (iii) below, the governing body of the supported organization?
................
11g(i)
No
(ii)
A family member of a person described in (i) above?
......................
11g(ii)
No
(iii)
A 35% controlled entity of a person described in (i) or (ii) above?
................
11g(iii)
No
h
Provide the following information about the supported organization(s).
(i) Name of supported organization
(ii) EIN
(iii) Type of organization (described on lines 1- 9 above or IRC section (see instructions))
(iv) Is the organization in col. (i) listed in your governing document?
(v) Did you notify the organization in col. (i) of your support?
(vi) Is the organization in col. (i) organized in the U.S.?
(vii) Amount of monetary support
Yes
No
Yes
No
Yes
No
Total
For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990EZ.
Cat. No. 11285F
Schedule A (Form 990 or 990-EZ) 2013
Schedule A (Form 990 or 990-EZ) 2013
Page 2
Part II
Support Schedule for Organizations Described in Sections 170(b)(1)(A)(iv) and 170(b)(1)(A)(vi) (Complete only if you checked the box on line 5, 7, or 8 of Part I or if the
organization failed to qualify under Part III. If the organization fails to
qualify under the tests listed below, please complete Part III.)
Section A. Public Support
Calendar year (or fiscal year beginning in)
(a) 2009
(b) 2010
(c) 2011
(d) 2012
(e) 2013
(f) Total
1
Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grants.") ....
2
Tax revenues levied for the organization's benefit and either paid to or expended on its behalf.......
3
The value of services or facilities furnished by a governmental unit to the organization without charge..
4
Total. Add lines 1 through 3
5
The portion of total contributions by each person (other than a governmental unit or publicly supported organization) included
on line 1 that exceeds 2% of the amount shown on line 11, column (f)..
6
Public support. Subtract line 5 from line 4.
Section B. Total Support
Calendar year
(or fiscal year beginning in)
(a) 2009
(b) 2010
(c) 2011
(d) 2012
(e) 2013
(f) Total
7
Amounts from line 4..
8
Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources...
9
Net income from unrelated business activities, whether or not the business is regularly carried on..
10
Other income. Do not include gain or loss from the sale of capital assets (Explain in Part IV.)..
11
Total support (Add lines 7 through 10).
12
Gross receipts from related activities, etc. (see instructions)
..................
12
13
First five years.
If the Form 990 is for the organization's first, second, third, fourth, or fifth tax year as a 501(c)(3) organization,
check this box and stop here.................................................
Section C. Computation of Public Support Percentage
14
Public support percentage for 2013 (line 6, column (f) divided by line 11, column (f))
.........
14
15
Public support percentage for 2012 Schedule A, Part II, line 14
...............
15
16a
33 1/3% support test—2013.
If the organization did not check the box on line 13, and line 14 is 33 1/3% or more, check this box
and stop here. The organization qualifies as a publicly supported organization
.......................
b
33 1/3% support test—2012.
If the organization did not check a box on line 13 or 16a, and line 15 is 33 1/3% or more, check this
box and stop here. The organization qualifies as a publicly supported organization
.....................
17a
10%-facts-and-circumstances test—2013.
If the organization did not check a box on line 13, 16a, or 16b, and line 14
is 10% or more, and if the organization meets the "facts-and-circumstances" test, check this box and stop here. Explain
in Part IV how the organization meets the "facts-and-circumstances" test. The organization qualifies as a publicly supported
organization
.....................................................
b
10%-facts-and-circumstances test—2012.
If the organization did not check a box on line 13, 16a, 16b, or 17a, and line
15 is 10% or more, and if the organization meets the "facts-and-circumstances" test, check this box and stop here.
Explain in Part IV how the organization meets the "facts-and-circumstances" test. The organization qualifies as a publicly supported organization
................................................
18
Private foundation.
If the organization did not check a box on line 13, 16a, 16b, 17a, or 17b, check this box and see
instructions
.....................................................
Schedule A (Form 990 or 990-EZ) 2013
Schedule A (Form 990 or 990-EZ) 2013
Page 3
Part III
Support Schedule for Organizations Described in Section 509(a)(2) (Complete only if you checked the box on line 9 of Part I or if the organization
failed to qualify under Part II. If the organization fails to qualify under
the tests listed below, please complete Part II.)
Section A. Public Support
Calendar year (or fiscal year beginning in)
(a) 2009
(b) 2010
(c) 2011
(d) 2012
(e) 2013
(f) Total
1
Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grants.") .
1,158,311
1,258,375
948,800
712,345
1,124,118
5,201,949
2
Gross receipts from admissions, merchandise sold or services performed, or facilities furnished in any activity that is related to the organization's tax-exempt purpose......
3,295,245
3,023,828
3,522,699
3,445,622
2,924,164
16,211,558
3
Gross receipts from activities that are not an unrelated trade or business under section 513..
0
4
Tax revenues levied for the organization's benefit and either paid to or expended on its behalf...
0
5
The value of services or facilities furnished by a governmental unit to the organization without charge..
0
6
Total. Add lines 1 through 5.
4,453,556
4,282,203
4,471,499
4,157,967
4,048,282
21,413,507
7a
Amounts included on lines 1, 2, and 3 received from disqualified persons...
0
b
Amounts included on lines 2 and 3 received from other than disqualified persons that exceed the greater of $5,000 or 1% of the amount on line 13 for the year.
954,637
1,044,644
764,644
493,150
948,404
4,205,479
c
Add lines 7a and 7b..
954,637
1,044,644
764,644
493,150
948,404
4,205,479
8
Public support (Subtract line 7c from line 6.)
17,208,028
Section B. Total Support
Calendar year (or fiscal year beginning in)
(a) 2009
(b) 2010
(c) 2011
(d) 2012
(e) 2013
(f) Total
9
Amounts from line 6...
4,453,556
4,282,203
4,471,499
4,157,967
4,048,282
21,413,507
10a
Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources..
166,238
91,826
53,000
60,567
56,852
428,483
b
Unrelated business taxable income (less section 511 taxes) from businesses acquired after June 30, 1975.
0
c
Add lines 10a and 10b.
166,238
91,826
53,000
60,567
56,852
428,483
11
Net income from unrelated business activities not included in line 10b, whether or not the business is regularly carried on.
0
12
Other income. Do not include gain or loss from the sale of capital assets (Explain in Part IV.)
..
14,269
9,875
38,672
24,384
18,743
105,943
13
Total support. (Add lines 9, 10c, 11, and 12.)..
4,634,063
4,383,904
4,563,171
4,242,918
4,123,877
21,947,933
14
First five years.
If the Form 990 is for the organization's first, second, third, fourth, or fifth tax year as a 501(c)(3) organization,
check this box and stop here.............................................
Section C. Computation of Public Support Percentage
15
Public support percentage for 2013 (line 8, column (f) divided by line 13, column (f))
.........
15
78.404 %
16
Public support percentage from 2012 Schedule A, Part III, line 15
...............
16
78.843 %
Section D. Computation of Investment Income Percentage
17
Investment income percentage for 2013 (line 10c, column (f) divided by line 13, column (f))
......
17
1.952 %
18
Investment income percentage from 2012 Schedule A, Part III, line 17
.............
18
2.769 %
19a
33 1/3% support tests—2013.
If the organization did not check the box on line 14, and line 15 is more than 33 1/3%, and line 17 is not more than 33 1/3%, check this box and stop here. The organization qualifies as a publicly supported organization
........
b
33 1/3% support tests—2012.
If the organization did not check a box on line 14 or line 19a, and line 16 is more than 33 1/3% and line 18 is not more than 33 1/3%, check this box and stop here. The organization qualifies as a publicly supported organization
.....
20
Private foundation.
If the organization did not check a box on line 14, 19a, or 19b, check this box and see instructions
.....
Schedule A (Form 990 or 990-EZ) 2013
Schedule A (Form 990 or 990-EZ) 2013
Page 4
Part IV
Supplemental Information.
Provide the explanations required by Part II, line 10; Part II, line 17a or 17b; and Part III, line 12. Also complete this part for any additional information. (See instructions).
Facts And Circumstances Test
Explanation
Schedule A (Form 990 or 990-EZ) 2013
Additional Data
Software ID:
Software Version:
-
TIN:
SCHEDULE O (Form 990 or 990-EZ)
Department of the Treasury Internal Revenue Service
Supplemental Information to Form 990 or 990-EZ
Complete to provide information for responses to specific questions on
Form 990 or to provide any additional information.
Attach to Form 990 or 990-EZ.
Information about Schedule O (Form 990 or 990-EZ) and its instructions is at
www.irs.gov/form990.
OMB No. 1545-0047
2013
Open to Public Inspection
Name of the organization
Alabama Sports Foundation Inc
Employer identification number
63-0722116
Return Reference
Explanation
FORM 990, PART III, LINE 2 & 3
ADDITIONAL PROGRAM SERVICES: SEE DISCUSSION IN PART III, LINE 4D SCHEDULE O DISCLOSURE REGARDING ADDITIONAL PROGRAM SERVICES UNDERTAKEN DURING 2013. IN ADDITION, THE NCAA SOCCER CHAMPIONSHIP WAS NOT HELD IN ALABAMA DURING 2013 AND ALABAMA SPORTS FOUNDATION WAS NOT INVOLVED WITH THE MANAGEMENT OF THIS EVENT IN 2013.
FORM 990, PART III, LINE 4D
OTHER PROGRAM SERVICES: SEC WOMEN'S GOLF TOURNAMENT: THE SEC WOMEN'S GOLF TOURNAMENT WAS HELD AT THE GREYSTONE GOLF & COUNTRY CLUB IN BIRMINGHAM, AL ON APRIL 19, 20, AND 21, 2013. ALL 14 SEC COLLEGES PARTICIPATED.
FORM 990, PART VI, SECTION A, LINE 3
DELEGATION OF AUTHORITY TO MANAGEMENT COMPANY: ALABAMA SPORTS FOUNDATION, INC. CONTRACTED WITH THE BRUNO EVENT TEAM, LLC TO PROVIDE MANAGEMENT FUNCTIONS, MANAGE ALL ALABAMA SPORTS FOUNDATION EVENTS, AND OVERSEE ALL ADMINISTRATIVE PROCEDURES. BRUNO EVENT TEAM, LLC PERFORMS/PROVIDES THE FOLLOWING FOR THE ALABAMA SPORTS FOUNDATION, INC.: -ESTABLISHES AND PAYS: -SALARIES -TAXES -BENEFITS -MONITORS AND PAYS ADMINISTRATIVE EXPENSES INCURRED INCLUDING: -OFFICE RENT -FURNITURE -COMPUTERS -INTERNET -PHONE -FAX
FORM 990, PART VI, SECTION B, LINE 11
FORM 990 PROVIDED TO GOVERNING BODY: THE FINAL FORM 990 OF ALABAMA SPORTS FOUNDATION, INC. IS PROVIDED TO THE BOARD OF DIRECTORS PRIOR TO FILING. CONFLICT OF INTEREST POLICY: ALABAMA SPORTS FOUNDATION, INC. REQUIRES EACH DIRECTOR, PRINCIPAL OFFICER, AND MEMBER OF A COMMITTEE WITH GOVERNING BOARD DELEGATED POWERS SHALL ANNUALLY SIGN A STATEMENT WHICH AFFIRMS SUCH PERSON: (A) HAS RECEIVED A COPY OF THE CONFLICTS OF INTEREST POLICY, (B) HAS READ AND UNDERSTANDS THE POLICY, (C) HAS AGREED TO COMPLY WITH THE POLICY, AND (D) UNDERSTANDS COMPANY IS CHARITABLE AND IN ORDER TO MAINTAIN ITS FEDERAL TAX EXEMPTION IT MUST ENGAGE PRIMARILY IN ACTIVITIES WHICH ACCOMPLISH ONE OR MORE OF ITS TAX-EXEMPT PURPOSES. IN ADDITION, ALABAMA SPORTS FOUNDATION, INC. PERFORMS A PERIODIC REVIEW WHICH, AT A MINIMUM, INCLUDE THE FOLLOWING SUBJECTS: (A) WHETHER COMPENSATION ARRANGEMENTS AND BENEFITS ARE REASONABLE, BASED ON COMPETENT SURVEY INFORMATION, AND THE RESULT OF ARM'S LENGTH BARGAINING, AND (B) WHETHER PARTNERSHIPS, JOINT VENTURES, AND ARRANGEMENTS WITH MANAGEMENT ORGANIZATIONS CONFORM TO ALABAMA SPORTS FOUNDATION, INC.'S WRITTEN POLICIES, ARE PROPERLY RECORDED, REFLECT REASONABLE INVESTMENT OR PAYMENTS FOR GOODS AND SERVICES, FURTHER CHARITABLE PURPOSES AND DO NOT RESULT IN INUREMENT, IMPREMISSBLE PRIVATE BENEFIT OR IN AN EXCESS BENEFIT TRANSACTION.
FORM 990, PART VI, PART B, LINE 15
DIRECTOR/OFFICER COMPENSATION: ALABAMA SPORTS FOUNDATION, INC. CONTRACTED WITH THE BRUNO EVENT TEAM, LLC TO PROVIDE MANAGEMENT FUNCTIONS, MANAGE ALL ALABAMA SPORTS FOUNDATION EVENTS, AND OVERSEE ALL ADMINISTRATIVE PROCEDURES. BRUNO EVENT TEAM, LLC PERFORMS/PROVIDES THE FOLLOWING FOR THE ALABAMA SPORTS FOUNDATION, INC.: -ESTABLISHES AND PAYS: -SALARIES -TAXES -BENEFITS -MONITORS AND PAYS ADMINISTRATIVE EXPENSES INCURRED INCLUDING: -OFFICE RENT -FURNITURE -COMPUTERS -INTERNET -PHONE -FAX
FORM 990, PART VI, SECTION C, LINE 19
DOCUMENTS AVAILABLE TO THE PUBLIC: ALABAMA SPORTS FOUNDATION, INC.'S AUDITED FINANCIAL STATEMENTS (UPON COMPLETION) AND FORM 990 ARE AVAILABLE UPON REQUEST.
FORM 990, PART XI, LINE 9
OTHER CHANGES IN NET ASSETS OR FUND BALANCES: DURING 2013, ALABAMA SPORTS FOUNDATION RECORDED SEVERAL REVENUE/EXPENSE ITEMS WHICH ARE NOT INCLUDED ON THE 2013 FORM 990: NET ASSETS RELEASED FROM RESTRICTIONS $ (84,315) Miscellaneous Grants - Temporarily restricted $ 96,815 THE ABOVE ADJUSTMENTS RESULT IN A TOTAL RECONCILING AMOUNT OF $12,500. IN ORDER FOR FUND BALANCES PER THE RETURN TO TIE TO THE FUND BALANCE PER THE FINANCIALS STATEMENTS (PENDING FINALIZED AUDIT).
FORM 990, PART XII, LINE 2
AUDITED FINANCIAL STATEMENTS: ALABAMA SPORTS FOUNDATION, INC.'S FINANCIAL STATEMENTS ARE AUDITED IN ACCORDANCE WITH U.S. GAAP. HOWEVER, AT THE TIME OF THE EXTENDED DUE DATE OF THE RETURN, THE AUDIT WAS NOT YET COMPLETE BUT IS EXPECTED TO BE COMPLETED SHORTLY AFTER THE FILING OF THE RETURN. THEREFORE, THE RESPONSE TO THIS QUESTION WAS "NO." THE BOARD OF DIRECTORS ASSUMES THE RESPONSIBILITY OF OVERSIGHT OF THE AUDIT AND THE SELECTION OF THE INDEPENDENT ACCOUNTANT.
FORM 990, PART IX, LINE 17
TRAVEL EXPENDITURES: ALABAMA SPORTS FOUNDATION, INC. REIMBURSES EVENT PARTICIPATING TEAMS FOR RELATED TRAVEL EXPENSES.
LARRY THORNTON, ALABAMA STATE UNIVERSITY BOARD MEMBER:
AN ALABAMA SPORTS FOUNDATION BOARD MEMBER, LARRY THORNTON, BECAME A MEMBER OF ALABAMA STATE UNIVERSITY'S BOARD OF TRUSTEES IN 2013. ALABAMA SPORTS FOUNDATION'S INVOLVEMENT WITH ALABAMA STATE UNIVERSITY WITH REGARD TO THE MAGIC CITY CLASSIC FAR PREDATES MR. THORNTON'S APPOINTMENT TO ALABAMA STATE UNIVERSITY'S BOARD OF TRUSTEES. MR. THORNTON'S APPOINTMENT WAS PUBLICLY DISCLOSED, REVIEWED, AND NOT DEEMED A CONFLICT OF INTEREST BY ALABAMA SPORTS FOUNDATION.
For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ.