Attach to Form 990 or Form 990-EZ.
Go to
www.irs.gov/Form990 for instructions and 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) 2015 | (b) 2016 | (c) 2017 | (d) 2018 | (e) 2019 | (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) 2015 | (b) 2016 | (c) 2017 | (d) 2018 | (e) 2019 | (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) 2015 | (b) 2016 | (c) 2017 | (d) 2018 | (e) 2019 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 1 | Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grants.") . | 409,201 | 397,725 | 442,396 | 464,909 | 496,253 | 2,210,484 |
| 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 | 528,299 | 492,696 | 642,351 | 713,965 | 739,075 | 3,116,386 |
| 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 | 937,500 | 890,421 | 1,084,747 | 1,178,874 | 1,235,328 | 5,326,870 |
| 7a | Amounts included on lines 1, 2, and 3 received from disqualified persons | ||||||
| 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. | ||||||
| c | Add lines 7a and 7b.. | ||||||
| 8 | Public support. (Subtract line 7c from line 6.) | 5,326,870 | |||||
Calendar year (or fiscal year beginning in) ![]() |
(a) 2015 | (b) 2016 | (c) 2017 | (d) 2018 | (e) 2019 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 9 | Amounts from line 6... | 937,500 | 890,421 | 1,084,747 | 1,178,874 | 1,235,328 | 5,326,870 |
| 10a | Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources.. | 1,046 | 484 | 2,871 | -4,212 | 13,694 | 13,883 |
| b | Unrelated business taxable income (less section 511 taxes) from businesses acquired after June 30, 1975. | ||||||
| c | Add lines 10a and 10b. | 1,046 | 484 | 2,871 | -4,212 | 13,694 | 13,883 |
| 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.) .. | ||||||
| 13 | Total support. (Add lines 9, 10c, 11, and 12.).. | 938,546 | 890,905 | 1,087,618 | 1,174,662 | 1,249,022 | 5,340,753 |
| 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) |
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| 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): |
|||||
| 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 2019 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-2019 |
(iii) Distributable Amount for 2019 |
|
|---|---|---|---|---|
| 1 Distributable amount for 2019 from Section C, line 6 | ||||
|
2
Underdistributions, if any, for years prior to 2019 (reasonable cause required-- explain in Part VI). See instructions. |
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| 3 Excess distributions carryover, if any, to 2019: | ||||
| a From 2014....... | ||||
| b From 2015....... | ||||
| c From 2016....... | ||||
| d From 2017....... | ||||
| e From 2018....... | ||||
| fTotal of lines 3a through e | ||||
| g Applied to underdistributions of prior years | ||||
| h Applied to 2019 distributable amount | ||||
|
i
Carryover from 2014 not applied (see instructions) |
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| j Remainder. Subtract lines 3g, 3h, and 3i from 3f. | ||||
| 4Distributions for 2019 from Section D, line 7: | ||||
| $ | ||||
| a Applied to underdistributions of prior years | ||||
| b Applied to 2019 distributable amount | ||||
| c Remainder. Subtract lines 4a and 4b from 4. | ||||
|
5
Remaining underdistributions for years prior to 2019, 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 2019. 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 2020. Add lines 3j and 4c. |
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| 8 Breakdown of line 7: | ||||
| a Excess from 2015..... | ||||
| b Excess from 2016..... | ||||
| c Excess from 2017..... | ||||
| d Excess from 2018..... | ||||
| e Excess from 2019..... | ||||
| Facts And Circumstances Test |
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| Return Reference | Explanation |
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| 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 - ORGANIZATION'S MISSION | THE MISSION OF ROCHESTER SPORTS IS TO PROVIDE LEADERSHIP, GUIDANCE, AND EXPERTISE IN ATTRACTING AND ADMINISTERING SPORTING EVENTS OF ALL KINDS IN THE ROCHESTER, MINNESOTA AREA THAT CONTRIBUTE TO THE ECONOMY, QUALITY OF LIFE, AND THAT PROMOTE HEALTHY AND ACTIVE LIVING. |
| FORM 990, PAGE 2, PART III, LINE 4A | 2019 THE CLASH NATIONAL WRESTLING DUALS:2019 THE CLASH NATIONAL WRESTLING DUALS: -NATIONAL WRESTLING MEET HOSTED AT THE ROCHESTER REGIONAL SPORTS CENTER. NUMEROUS STATES ARE REPRESENTED, AND THIS EVENT ANNUALLY ATTRACTS SOME OF THE TOP HIGH SCHOOL WRESTLING PROGRAMS FROM AROUND THE COUNTRY. -HOTEL ROOM NIGHTS: 536 -ESTIMATED EVENT ATTENDEES: 2,500 -ESTIMATED ECONOMIC IMPACT: 556,000 2019 RCYBA YOUTH BASKETBALL TOURNAMENTS: -ROCHESTER SPORTS CONTINUED THEIR PARTNERSHIP WITH RCYBA TO COORDINATE 2 LARGE YOUTH BASKETBALL TOURNAMENTS OVER THE COURSE OF TWO WEEKENDS (1 FOR GIRLS DIVISION, 1 FOR BOYS DIVISION). -COMBINED HOTEL ROOM NIGHTS: 4,155 -ESTIMATED EVENT ATTENDEES: 11,000 -ESTIMATED ECONOMIC IMPACT: 2.5 MILLION 2019 MN USA FOLKSTYLE WRESTLING STATE TOURNAMENT: -4-DAY MN STATE WRESTLING TOURNAMENT HOSTED AT THE ROCHESTER REGIONAL SPORTS CENTER. -HOTEL ROOM NIGHTS: 1,341 -ESTIMATED EVENT ATTENDEES: 4000 -ESTIMATED ECONOMIC IMPACT: 909,000 MILLION 2019 NYWA STATE TOURNAMENT: -4-DAY WRESTLING TOURNAMENT HOSTED AT THE MAYO CIVIC CENTER (TAYLOR ARENA, AUDITORIUM) -HOTEL ROOM NIGHTS: 1,822 -ESTIMATED EVENT ATTENDEES: 6,000 -ESTIMATED ECONOMIC IMPACT: 1.4 MILLION 2019 JUST FOR KIX DANCE CAMP: -WORKED WITH JUST FOR KIX DANCE TO HOST 7 DAYS OF DANCE CAMPS AT NATIONAL VOLLEYBALL CENTER. -HOTEL ROOM NIGHTS: 1,760 -ESTIMATED EVENT ATTENDEES: 3,000 -ESTIMATED ECONOMIC IMPACT: 1,090,000 ROCHESTER CUP VOLLEYBALL TOURNAMENT: -NEARLY 150 TEAMS COMPETED IN THIS 2-WEEKEND TOURNAMENT HOSTED AT THE NATIONAL VOLLEYBALL CENTER, CENTURY HIGH SCHOOL, AND ROCHESTER REGIONAL SPORTS CENTER. -COMBINED HOTEL ROOM NIGHTS: 1,546 -ESTIMATED EVENT ATTENDEES: 5,000 -ESTIMATED ECONOMIC IMPACT: 1 MILLION ROCHESTER SPORTS BASEBALL TOURNAMENTS: -ROCHESTER SPORTS OWNS AND OPERATES TWO TOURNAMENTS DURING THE SUMMER (ROCHESTER RUNDOWN JUNIOR LEGION, FIRECRACKER 92 LEGION). THESE TOURNAMENTS ATTRACTED TEAMS FROM STATES ACROSS THE MIDWEST AND INTEREST/DEMAND CONTINUES TO GROW. -COMBINED HOTEL ROOM NIGHTS: 306 -ESTIMATED EVENT ATTENDEES: 2,000 RYBA BASEBALL TOURNAMENTS: -ROCHESTER YOUTH BASEBALL ASSOCIATION PARTNERS TO HOST 3 TOURNAMENTS THROUGHOUT THE SUMMER AT VARIOUS COMPLEXES THROUGHOUT THE CITY. -COMBINED HOTEL ROOM NIGHTS: 1,703 -ESTIMATED EVENT ATTENDEES: 4,500 -ESTIMATED ECONOMIC IMPACT: 1.2 MILLION 2019 USA SOFTBALL NORTHERN NATIONAL CHAMPIONSHIP (14B): -ROCHESTER SPORTS CONTINUED A STRONG LEGACY OF HOSTING USA SOFTBALL CHAMPIONSHIPS. BOTH MCQUILLAN SOFTBALL COMPLEX AND THE ROCHESTER YOUTH FASTPITCH SOFTBALL COMPLEX WERE UTILIZED. -HOTEL ROOM NIGHTS: 633 -ESTIMATED EVENT ATTENDEES: 5,000 -ESTIMATED ECONOMIC IMPACT: 400,000 NJCAA DIVISION III SOFTBALL NATIONAL CHAMPIONSHIP: -ROCHESTER SPORTS HOSTED THE TOP 8 NJCAA DIVISION III WOMEN'S SOFTBALL TEAMS FROM AROUND THE COUNTRY AT THE MCQUILLAN SOFTBALL COMPLEX. THIS WAS THE 14TH CONSECUTIVE YEAR THAT WE WERE AWARDED THIS EVENT. NJCAA DIVISION III VOLLEYBALL NATIONAL CHAMPIONSHIP: -ROCHESTER SPORTS HOSTED THE TOP 8 NJCAA DIVISION III WOMEN'S VOLLEYBALL TEAMS FROM AROUND THE COUNTRY AT THE ROCHESTER REGIONAL SPORTS CENTER. THIS WAS THE 19TH CONSECUTIVE YEAR THAT RASC WAS AWARDED THIS EVENT. NJCAA DIVISION III MEN'S BASKETBALL NATIONAL CHAMPIONSHIP: -ROCHESTER SPORTS HOSTED THE TOP 8 NJCAA DIVISION III MEN'S BASKETBALL TEAMS FROM AROUND THE COUNTRY AT THE ROCHESTER REGIONAL SPORTS CENTER. ROCHESTER AREA SPORTS BANQUET: -RASC HOSTED ITS' ANNUAL AWARDS BANQUET TO HONOR THE AREA'S TOP AMATEUR ATHLETES. APPROXIMATELY 480 PEOPLE ATTENDED THIS EVENT, AND THE SILENT AUCTION RAISED APPROXIMATELY 7,800. |
| FORM 990, PAGE 6, PART VI, LINE 11B | THE 990 IS AVAILABLE TO THE BOARD TO REVIEW BEFORE FILING. |
| FORM 990, PAGE 6, PART VI, LINE 12C | CONFLICT OF INTEREST POLICIES ARE REVIEWED AT LEAST ANNUALLY BY THE BOARD. |
| FORM 990, PAGE 6, PART VI, LINE 15B | OTHER KEY EMPLOYEES ARE REVIEWED ANNUALLY BY THE EXECUTIVE DIRECTOR AND THE BOARD. |
| FORM 990, PAGE 6, PART VI, LINE 19 | DOCUMENTS ARE NOT AVAILABLE TO THE GENERAL PUBLIC. |
| FORM 990, PART IX, LINE 24E | PROMOTION, HOSP & MTGS 52,074 4,246 0 EVENT STAFF 47,039 0 0 MISCELLANEOUS 16,427 0 0 EVENT PROGRAMS 12,301 0 0 EVENT SUPPLIES 4,606 0 0 TELEPHONE 3,108 0 0 DUES & SUBSCRIPTIONS 2,812 0 0 INVESTMENT EXPENSE 822 0 0 STAFF EDUCATION 598 0 0 TOTAL 139,787 4,246 0 |
| FORM 990, PART XI, LINE 9 | COST OF SALES 28,533 COST OF SALES -28,533 BOOK / TAX DEPRECIATION DIFFERENCE -5,089 TOTAL -5,089 |
| Software ID: | |
| Software Version: |