Attach to Form 990 or Form 990-EZ.
Go to
www.irs.gov/Form990 for the latest information.
| (i) Name of supported organization | (ii) EIN | (iii) Type of organization (described on lines 1- 10 above (see instructions)) | (iv) Is the organization listed in your governing document? | (v) Amount of monetary support (see instructions) | (vi) Amount of other support (see instructions) | |
|---|---|---|---|---|---|---|
| Yes | No | |||||
|
Total |
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Calendar year (or fiscal year beginning in) ![]() |
(a) 2014 | (b) 2015 | (c) 2016 | (d) 2017 | (e) 2018 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 1 | Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grant.") .. | ||||||
| 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. | ||||||
Calendar year
(or fiscal year beginning in) ![]() |
(a) 2014 | (b) 2015 | (c) 2016 | (d) 2017 | (e) 2018 | (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 VI.).. | ||||||
| 11 | Total support. Add lines 7 through 10 | ||||||
Calendar year (or fiscal year beginning in) ![]() |
(a) 2014 | (b) 2015 | (c) 2016 | (d) 2017 | (e) 2018 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 1 | Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grants.") . | 574,428 | 509,160 | 489,374 | 588,283 | 742,082 | 2,903,327 |
| 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 | 15,957 | 20,471 | 46,247 | 118,377 | 125,803 | 326,855 |
| 3 | Gross receipts from activities that are not an unrelated trade or business under section 513 ..... | ||||||
| 4 | Tax revenues levied for the organization's benefit and either paid to or expended on its behalf... | ||||||
| 5 | The value of services or facilities furnished by a governmental unit to the organization without charge | ||||||
| 6 | Total. Add lines 1 through 5 | 590,385 | 529,631 | 535,621 | 706,660 | 867,885 | 3,230,182 |
| 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. | 0 | |||||
| c | Add lines 7a and 7b.. | 0 | |||||
| 8 | Public support. (Subtract line 7c from line 6.) | 3,230,182 | |||||
Calendar year (or fiscal year beginning in) ![]() |
(a) 2014 | (b) 2015 | (c) 2016 | (d) 2017 | (e) 2018 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 9 | Amounts from line 6... | 590,385 | 529,631 | 535,621 | 706,660 | 867,885 | 3,230,182 |
| 10a | Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources.. | ||||||
| b | Unrelated business taxable income (less section 511 taxes) from businesses acquired after June 30, 1975. | ||||||
| c | Add lines 10a and 10b. | ||||||
| 11 | Net income from unrelated business activities not included in line 10b, whether or not the business is regularly carried on. | ||||||
| 12 | Other income. Do not include gain or loss from the sale of capital assets (Explain in Part VI.) .. | 382,722 | 403,109 | 415,666 | 811,605 | 865,286 | 2,878,388 |
| 13 | Total support. (Add lines 9, 10c, 11, and 12.).. | 973,107 | 932,740 | 951,287 | 1,518,265 | 1,733,171 | 6,108,570 |
| Section A - Adjusted Net Income | (A) Prior Year |
(B) Current Year (optional) |
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| 1 | Net short-term capital gain | 1 | ||||
| 2 | Recoveries of prior-year distributions | 2 | ||||
| 3 | Other gross income (see instructions) | 3 | ||||
| 4 | Add lines 1 through 3 | 4 | ||||
| 5 | Depreciation and depletion | 5 | ||||
| 6 | Portion of operating expenses paid or incurred for production or collection of gross income or for management, conservation, or maintenance of property held for production of income (see instructions) | 6 | ||||
| 7 | Other expenses (see instructions) | 7 | ||||
| 8 | Adjusted Net Income (subtract lines 5, 6 and 7 from line 4) | 8 | ||||
| Section B - Minimum Asset Amount | (A) Prior Year |
(B) Current Year (optional) |
||||
| 1 | Aggregate fair market value of all non-exempt-use assets (see instructions for short tax year or assets held for part of year): | 1 | ||||
| a | Average monthly value of securities | 1a | ||||
| b | Average monthly cash balances | 1b | ||||
| c | Fair market value of other non-exempt-use assets | 1c | ||||
| d | Total (add lines 1a, 1b, and 1c) | 1d | ||||
| e |
Discount claimed for blockage or other factors (explain in detail in Part VI): |
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| 2 | Acquisition indebtedness applicable to non-exempt use assets | 2 | ||||
| 3 | Subtract line 2 from line 1d | 3 | ||||
| 4 | Cash deemed held for exempt use. Enter 1-1/2% of line 3 (for greater amount, see instructions). | 4 | ||||
| 5 | Net value of non-exempt-use assets (subtract line 4 from line 3) | 5 | ||||
| 6 | Multiply line 5 by .035 | 6 | ||||
| 7 | Recoveries of prior-year distributions | 7 | ||||
| 8 | Minimum Asset Amount (add line 7 to line 6) | 8 | ||||
| Section C - Distributable Amount | Current Year | |||||
| 1 | Adjusted net income for prior year (from Section A, line 8, Column A) | 1 | ||||
| 2 | Enter 85% of line 1 | 2 | ||||
| 3 | Minimum asset amount for prior year (from Section B, line 8, Column A) | 3 | ||||
| 4 | Enter greater of line 2 or line 3 | 4 | ||||
| 5 | Income tax imposed in prior year | 5 | ||||
| 6 | Distributable Amount. Subtract line 5 from line 4, unless subject to emergency temporary reduction (see instructions) | 6 | ||||
| Section D - Distributions | Current Year | |
|---|---|---|
| 1 Amounts paid to supported organizations to accomplish exempt purposes | ||
|
2
Amounts paid to perform activity that directly furthers exempt purposes of supported organizations, in excess of income from activity |
||
| 3 Administrative expenses paid to accomplish exempt purposes of supported organizations | ||
| 4 Amounts paid to acquire exempt-use assets | ||
| 5 Qualified set-aside amounts (prior IRS approval required) | ||
| 6 Other distributions (describe in Part VI). See instructions | ||
| 7Total annual distributions. Add lines 1 through 6. | ||
|
8
Distributions to attentive supported organizations to which the organization is responsive (provide details in Part VI). See instructions |
||
| 9 Distributable amount for 2018 from Section C, line 6 | ||
| 10 Line 8 amount divided by Line 9 amount | ||
| Section E - Distribution Allocations (see instructions) |
(i) Excess Distributions |
(ii) Underdistributions Pre-2018 |
(iii) Distributable Amount for 2018 |
|
|---|---|---|---|---|
|
1
Distributable amount for 2018 from Section C, line 6 |
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|
2
Underdistributions, if any, for years prior to 2018 (reasonable cause required-- explain in Part VI). See instructions. |
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| 3 Excess distributions carryover, if any, to 2018: | ||||
| a From 2013....... | ||||
| b From 2014....... | ||||
| c From 2015....... | ||||
| d From 2016....... | ||||
| e From 2017....... | ||||
| fTotal of lines 3a through e | ||||
| g Applied to underdistributions of prior years | ||||
| h Applied to 2018 distributable amount | ||||
|
i
Carryover from 2013 not applied (see instructions) |
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| j Remainder. Subtract lines 3g, 3h, and 3i from 3f. | ||||
| 4Distributions for 2018 from Section D, line 7: | ||||
| $ | ||||
| a Applied to underdistributions of prior years | ||||
| b Applied to 2018 distributable amount | ||||
| c Remainder. Subtract lines 4a and 4b from 4. | ||||
|
5
Remaining underdistributions for years prior to 2018, if any. Subtract lines 3g and 4a from line 2. If the amount is greater than zero, explain in Part VI. See instructions. |
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|
6
Remaining underdistributions for 2018. Subtract lines 3h and 4b from line 1. If the amount is greater than zero, explain in Part VI. See instructions. |
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|
7 Excess distributions carryover to 2019. Add lines 3j and 4c. |
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| 8 Breakdown of line 7: | ||||
| a Excess from 2014...... | ||||
| b Excess from 2015..... | ||||
| c Excess from 2016..... | ||||
| d Excess from 2017..... | ||||
| e Excess from 2018..... | ||||
| Facts And Circumstances Test |
|---|
| Return Reference | Explanation |
|---|---|
| SCHEDULE A, PART III, LINE 12, EXPLANATION OF OTHER INCOME: | OTHER INCOME - 2014 AMOUNT: $ 32,072. 2015 AMOUNT: $ 36,978. 2016 AMOUNT: $ 47,930. 2017 AMOUNT: $ 36,221. OFFICIATING REVENUE - 2014 AMOUNT: $ 350,650. 2015 AMOUNT: $ 366,131. 2016 AMOUNT: $ 367,736. 2017 AMOUNT: $ 775,384. 2018 AMOUNT: $ 865,286. |
| Software ID: | |
| Software Version: |
Attach to Form 990 or 990-EZ.
Go to www.irs.gov/Form990 for the latest information.
| Return Reference | Explanation |
|---|---|
| FORM 990, PART VI, SECTION A, LINE 6 | THE CORPORATION WAS ORGANIZED EXCLUSIVELY FOR EDUCATIONAL PURPOSES AND TO ASSIST ITS MEMBER INSTITUTIONS BUILD AND MAINTAIN INTERCOLLEGIATE ATHLETICS PROGRAMS. THE MEMBERS ARE COLLEGES AND UNIVERSITIES WITH A COMMON DEDICATION TO EXCELLENCE IN INTERCOLLEGIATE ATHLETICS. |
| FORM 990, PART VI, SECTION A, LINE 7A | THE VOTING MEMBERS OF THE PRESIDENTS COUNCIL CONSIST OF THE PRESIDENT OR CHANCELLOR OF EACH MEMBER INSTITUTION. |
| FORM 990, PART VI, SECTION B, LINE 11B | THE COMMISSIONER DEVELOPS THE DRAFT OF THE ANNUAL 990 WITH A PAID PREPARER. UPON RECEIPT OF THE FINAL DRAFT FROM THE PREPARER, THE COMMISSIONER SUBMITS THE 990 TO THE FULL COUNCIL OF PRESIDENTS FOR APPROVAL. ANY NECESSARY EDITS ARE UPDATED AND A FINAL REVIEW AND APPROVAL FROM THE CHAIR OF THE COUNCIL OF PRESIDENTS IS REQUESTED. |
| FORM 990, PART VI, SECTION B, LINE 12C | CONFLICT OF INTEREST POLICY - THE FOLLOWING LANGUAGE OUTLINES THE EXPECTATIONS FOR MONITORING AND ENFORCEMENT OF THE CONFLICT OF INTEREST POLICY. A. EACH DIRECTOR, OFFICER, AND MEMBER OF A COMMITTEE WITH BOARD DELEGATED POWERS SHALL EXECUTE AND DELIVER TO THE CHAIR AN ANNUAL STATEMENT DISCLOSING THE FACTS RELATING TO ANY ACTUAL OR POTENTIAL FINANCIAL INTEREST OR STATING THAT HE OR SHE HAS NO REPORTABLE FINANCIAL INTEREST. THE CHAIR SHALL REPORT THE RESULTS OF THE ANNUAL DISCLOSURE STATEMENTS TO THE BOARD AT ITS ANNUAL MEETING. B. IF ANY DIRECTOR OR OFFICER OF THE CONFERENCE HAS A FINANCIAL INTEREST IN ANY PROPOSED CONTRACT OR OTHER TRANSACTION INVOLVING THE CONFERENCE, THE DIRECTOR OR OFFICER MUST DISCLOSE THE FINANCIAL INTEREST TO THE BOARD OR COMMITTEE AUTHORIZING THE CONTRACT OR TRANSACTION. THE BOARD OR COMMITTEE SHALL DETERMINE WHETHER THE FINANCIAL INTEREST CONSTITUTES A CONFLICT OF INTEREST. C. A DIRECTOR OR OFFICER WHO HAS A CONFLICT OF INTEREST MAY ANSWER QUESTIONS OF THE BOARD OR COMMITTEE CONSIDERING THE CONTRACT OR TRANSACTION THAT INVOLVES THE CONFLICT. HOWEVER, AFTER ANSWERING QUESTIONS, THE DIRECTOR OR OFFICER SHALL LEAVE THE MEETING DURING THE DISCUSSION OF THE MERITS OF THE CONTRACT OR TRANSACTION AND SHALL NOT VOTE ON THE CONTRACT OR OTHER TRANSACTION. THE INTERESTED DIRECTOR OR OFFICER SHALL BE COUNTED IN DETERMINING THE PRESENCE OF A QUORUM. |
| FORM 990, PART VI, SECTION B, LINE 15A | THE COMPENSATION PACKAGE FOR THE TOP MANAGEMENT OF THE CONFERENCE IS REVIEWED ANNUALLY BY THE COUNCIL OF PRESIDENTS IN JUNE. THE CHAIR OF THE PRESIDENTS COUNCIL COORDINATES AN EVALUATION PROCESS AND IN EXECUTIVE SESSION, THE COUNCIL MAKES A DETERMINATION ON THE ANNUAL COMPENSATION PACKAGE AND FORMALLY ADOPTS THE ANNUAL COMPENSATION PACKAGE BY MAJORITY VOTE. |
| FORM 990, PART VI, SECTION C, LINE 19 | CONSISTENT WITH THE REQUIREMENTS OF SECTION 6104(D) OF THE INTERNAL REVENUE CODE AND REGULATIONS THEREUNDER, COPIES OF THE IRS FORM 990 AND APPLICATION FOR EXEMPTION SHALL BE MADE AVAILABLE UPON REQUEST, IN A TIMELY MANNER, AND SUBJECT TO THE CHARGES PERMITTED BY LAW TO ANY INDIVIDUALS WHO REQUEST IT. OTHER GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS ARE MADE AVAILABLE UPON REQUEST TO THE INDIVIDUALS REQUESTING THEM. |
| FORM 990, PART IX, LINE 24E | GAME DAY AND CONFERENCE CHAMPIONSHIPS: PROGRAM SERVICE EXPENSES 49,207. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 49,207. MEMBERSHIP POSITIONING: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 39,684. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 39,684. AWARDS: PROGRAM SERVICE EXPENSES 21,426. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 21,426. ACADEMIC AND LIFE SKILLS: PROGRAM SERVICE EXPENSES 3,578. MANAGEMENT AND GENERAL EXPENSES 14,314. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 17,892. DIVERSITY AND INCLUSION: PROGRAM SERVICE EXPENSES 6,560. MANAGEMENT AND GENERAL EXPENSES 9,841. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 16,401. ATHLETICS OPERATIONS AND COMPLIANCE: PROGRAM SERVICE EXPENSES 8,281. MANAGEMENT AND GENERAL EXPENSES 5,521. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 13,802. MEETINGS: PROGRAM SERVICE EXPENSES 4,758. MANAGEMENT AND GENERAL EXPENSES 7,136. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 11,894. DUES: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 2,225. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 2,225. BAD DEBT: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 1,582. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 1,582. |
| FORM 990, PART XII, LINE 2C: | THE OVERSIGHT PROCESS AND THE SELECTION PROCESS HAS NOT CHANGED SINCE THE PRIOR YEAR. |
| Software ID: | |
| Software Version: |