Mid-American Conference 990: Fiscal Year 2010

7/29/2019 Mid-American Conference 990: Fiscal Year 2010

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l efile GRAPHIC p int - DO NOT PROCESS As Filed Data - DLN: 93493061015652

Form990 Return o f Organization Exempt F r om Income Tax OMB No 1545-0047Under section 501 ( c) , 527 o r 4947 ( a)(1) o f the I n t e r n a l Revenue Code ( except b la c k l u ng 2010b e n e f i t t ru st o r p r i v a t e foundation)

D e p a r t m e n t o f th e T r e a s u r y . -I n t e r n a l Revenue S e r v i c e -The o r g a n i z a t i o n may have to use a copy of this r e t u r n to satisfy st a t e r ep o r t i n g requirementsA Fo r the 2010 calendar year, o r tax year beginning 07- 01-2010 and ending 06-30-2011B Check i f a p p l i c a b l e C Name o f organization

D Employer identification numberMID-AMERICAN ATHLETIC CONFERENCE IN CFddress c h a n g e 31-0682486D o i ng B us in e ss AsFName c h a n g e E Telephone number

f l I n i t i a l r e t u r n Number a nd s t r e e t ( o r P 0 bo x i f mail i s not delivered t o s t r e e t address) Room/suite (216) 566-46221 7 - 1T ermina ted 24 PUBLIC SQUARE 15TH FLOOR

1Amended r e t u r n C i t y or town, s t a t e o r c ou n try, a nd ZI P + 4CLEVELAND, OH 441131Application pendingF Name and address of principal officerDR JON STEINBRECHER24 PUBLIC SQUARE 15TH FLOORCLEVELAND,OH 44113

I Ta x - exempt s t a t u s F01(c)(3) 1501( c) ( ) I ( i n s e r t no ) 1947(a)(1) o r F_ 52 73 Website : 1 - WWWMAC-SPORTSCOM

G Gross r e c e i pt s $ 12,344,469

H(a) Is t hi s a g roup r e t u r n fo r af f l i a t e s 7 I Ye s I' No

H(b) Are a l l a f f i l i a t e s included? Fe s F_ NoI f " IN o , " a t t a c h a l i s t ( s e e i n st r u ct i o n s)

H(c) Group exemption number 0 -

K Form o f organization Forporation1rust F_ Association1ther 1 - L Year o f formation 1995 M State o f l e g a l domicile OHSummary

1 B r i e f l y describe t h e o r g an i z at i o n' s mission o r most significant activitiesFOSTER AMATEUR SPORTS COMPETITION BETWEEN MEMBER INSTITUTION TEAMS

2 Check t h i s bo x O f - i f th e organization discontinued i t s operations o r disposed o f more than 25% o f i t s ne t assets3 Number of voting members of t h e governing body (P a r t VI , l i n e 1 a ) . 3 12

r ; } 4 Number of independent voting members of t h e governing body (P a r t VI , l i n e 1 b) 4 125 To t a l number of individuals employed i n calendar year 2010 ( Pa rt V, l i n e 2a) 5 136 To t a l number of volunteers (estimate i f necessary) . 6 1007aTotal u n r e l a t e d business revenue from P ar t V II I, column (C), l i n e 12 7a 0b Net u n r e l a t e d business taxable income from Form 990-T, l i n e 34 7b 0


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Form 990 (2010) Page 21 :M-600 Statement of Program Service Accomplishments

Check i f Schedule 0 contains a response to any question i n this Part II I F1 Briefly describe the organization ' s missionSEE SCHEDULE 0

2 Di d th e organization undertake any significant program services during th e y ear w hi c h w er e not l i s t e d onthe prior Form 990 or 990 -EZ'' . . . . . . . . . . . . . . . . . . . . f l Yes F NoI f "Yes," describe these new services on Schedule 0

3 D i d t he organization cease conducting , or make significant changes i n how i t conducts , any programservices? FYes FNoI f "Yes," describe these changes on Schedule 0

4 Describe the exempt purpose achievements fo r each of t h e o r gan iz at i o n' s t h re e l ar ges t program services by expensesSection 501 ( c)(3) and 501 ( c)(4) organizations and section 4947(a)(1) t ru st s are required to r epo rt t h e amount of grants andallo ca tions to others, the total expenses , and revenue, i f any, fo r each program s erv i c e r ep orte d

4a (Code ) ( Expenses $ 4,210,142 i n c l u d i n g grants o f $ ) (Revenue $ 4,388,644POST-SEASON FOOTBALL BOWLS AND CHAMPIONSHIPS - INVOLVEMENT I N THE END OF THE SEASON NCAA BOWL GAMES AND CHAMPIONSHIP GAMES

4b (Code ) ( Expenses $ 770,466 i n c l u d i n g grants o f $ ) (Revenue $ 1 ,008,084TELEVISION PROGRAMMING AND PRODUCTION - PROGRAMMING AND SUPPORT FOR TELEVISED SPORTING EVENTS AND OTHER CONFERENCE RELATEDPROGRAMMING

4c (Code ) ( Expenses $ 465,925 i n c l u d i n g grants o f $ ) (Revenue $ 1 ,712,500MEMBERSHIP DUES, GRANTSAND GUARANTEES

4d Other program services ( Describe i n Schedule 0 ) See also Additional Data f or Description(Expenses $ 3,986,660 including grants of$ ) (Revenue $ 4,676,114

4e Total program service expenses $ 9,433,193Form 990 (2010)


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Form 990 (2010) Page 3Li hecklist of Required SchedulesYes No

1 Is the organization described i n section 501(c)(3) or4947(a)(1) (other than a private foundation)? If "Yes," Yescomplete ScheduleAs . . . . . . . . . . . . . . . . . . . . . 1

2 I s the organization required t o complete Schedule B , Schedule o f Contributors (see instruction)? 2 No3 Did the organization engage i n direct o r indirect p o l i t i c a l campaign a c t i v i t i e s on behalf o f o r i n opposition t o No

candidates f o r public o f f i c e ? I f "Yes,"complete Schedule C , P a r t I . . . . . . . . . . 34 Section 501( c)(3) organizations . D id the organization engage i n lobbying activities, or have a section 501(h) Noelection i n effect d ur ing the tax year? If "Yes,"complete Schedule C , P art I I . 45 Is the organization a section 501(c)(4), 501(c)(5), or 501(c)(6) organization that receives membership dues,

assessments, or similar amounts as def ined i n Revenue Procedure 98-19? If "Yes,"complete Schedule C , PartIII . . . . . . . . . . . . . . . . . . . . . . . . 5

6 Did the organization maintain any donor advised funds o r any similar funds o r accounts w here do no rs have ther i g h t t o provide advice on the distribution o r investment o f amounts i n such funds o r accounts? I f "Yes,"completeSchedule D , P artIs . . . . . . . . . . . . . . . . . . . . . 6 N o

7 Did the organization receive o r hold a conservation easement, including easements t o preserve open space,the environment, h i s t o r i c land areas o r h i s t o ri c structures? I f "Yes,"complete Schedule D , P ar t II 7 No

8 Did the organization maintain collections o f works o f a r t , historical treasures, o r other similar assets? I f "Yes,"complete Schedule D, Part III. . . . . . . . . . . . . . . . . . . 8 N o9 D id the organization report an amount i n Part X, l i n e 21, serve as a custodian for amounts not listed i n Part X, or

provide credit counseling, debt management, credit r e p a i r , o r debt negotiation services? I f "Yes,"complete Schedule D, Part IVlg^ 9 N o

10 Did the organization, directly or through a related organization, hold assets i n term, permanent,or quasi- 10 Yesendowments? If "Yes,"complete Schedule D, Part 15

11 I f the organization's answer to any of the following questions i s 'Yes,' then complete Schedule D, P arts VI , VI I ,V III, I X, or X as applicable

a Did the organization report an amount for land, buildings, and equipment i n Part X, linelO? If "Yes,"completeSchedule D , P art VI.19 11a Yes

b Did the organization report an amount f o r investments-other securities i n Part X , l i n e 12 that i s 5% o r more o fi ts total assets reported i n Part X, l i n e 16? If "Yes,"complete Schedule D, P art VII . llb No

c D id the organization report an amount for investments-program related i n Part X, l i n e 13 that i s 5% or more ofi ts total assets reported i n Part X, l i n e 16? If "Yes,"complete Schedule D, P art VI I I. 11c No

d Did the organization report an amount f o r other assets i n Part X , l i n e 15 that i s 5% o r more o f i t s t o t a l assetsreported i n Part X, l i n e 16? If "Yes,"complete Schedule D, Part IX.^ lld No

e D id the organization report an amount for other liabilities i n Part X, l i n e 25? If "Yes,"complete Schedule D, PartX.95lie Yes

f Did the organization's separate o r consolidated f i n a n c i a l statements f o r the tax year include a footnote thataddresses the organization's l i a b i l i t y for uncertain tax positions under FIN 48 (ASC 740)? If "Yes,"complete 1 1 f YesSchedule D , P art X.95

12 a Did the organization obtain separate, independent audited financial statements f o r the tax year? I f "Yes,"


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Form 990 (2010) Page 4Checklist of Required Schedules (continued)

21 Did the organization report more than $5,000 of grants and other assistance to governments and organizations i n 21the United States on Part IX , column (A), l i n e 1 ' ' If "Yes,"complete Schedule I , Parts I and II22 Did the organization report more than $5,000 of grants and other assistance to individuals i n the United States 22o n Part IX , column (A), l i n e 2 ' ' If "Yes,"complete Schedule I , Parts I and II I . .23 Did the organization answer "Yes" to P ar t V II , Section A, questions 3 , 4, or 5, about compensation of the

organization's current and former officers, directors, trustees, key employees, and highest compensated 23employees? If "Yes,"complete ScheduleI . IN

24a Did the organization have a tax-exempt bond issue with an outstanding principal amount of more than $100,000as of the last day of the y ea r, tha t was issued after December 31 , 20027 If "Yes," answer lines 24b-24d andcomplete Schedule K . If "No,"go to line 25 . . . . . . . . . . . . . . . 24a

b Did the organization invest any proceeds of tax-exempt bonds beyond a temporary period exception? . 24bc Did the organization maintain an escrow account other than a refunding escrow a t any time during the year

t o defease any tax-exempt bonds? . 24 cd Did the organization act as an "on behalf o f " issuer f o r bonds outstanding a t any time during the year? 24d

25a Section 501(c ) ( 3) and 501 ( c)( 4 ) o rga n izatio n s. Did the organization engage i n an excess benefit transaction witha disqualified person during the year? If " Yes,"complete Schedule L , Part I 25a

b I s the organization aware that i t engaged i n an excess benefit transaction with a disqualified person i n a p r i o ryear, and t hat t he transaction has no t been reported on any of the organization's prior Forms 990 or 990-EZ7 If 25b"Yes," complete Schedule L , Part I .

26 Was a loan t o o r by a current o r former o f f i c e r , director , trustee, key employee, highly compensated employee, o rdisqualified person outstanding as o f the end o f the organization's tax year? I f " Y e s , " complete Schedule L , 26Part II .

27 Did the organization provide a grant o r other assistance t o an o f f i c e r , d i r e c t o r , trustee, key employee , substantialcontributor , o r a grant selection committee member, o r t o a person related t o such an individual ? I f "Yes," 27complete Schedule L , Part II I .

28 Was the organization a party to a business transaction with one of the following parties? ( see Schedule L , Part IVinstructions f o r applicable f i l i n g thresholds , conditions, and exceptions)

a A current o r former o f f i c e r , director, trustee, o r key employee? I f "Yes,"complete Schedule L , P a r tIV 28a

b A family member o f a current o r former o f f i c e r , d i r e c t o r , trustee, o r key employee? I f "Yes,"complete Schedule L , Part IV . 28b

c A n entity o f which a current o r former o f f i c e r , director, trustee, o r key employee ( o r a family member thereof) wasan o f f i c e r , d i r e c t o r , trustee, o r direct o r indirect owner? I f "Yes,"complete Schedule L , P a r t IV . . 28 c

29 Did the organization receive more than $25,000 i n non-cash contributions? If "Yes," complete Schedule M 2930 Did the organization receive contributions o f a r t , historical treasures, o r other similar assets, o r q ua l i f i e d

conservation contributions? If "Yes,"complete Schedule M . . . . . . . . . . . 3031 Did the organization l i q u i d a t e , terminate, o r dissolve an d cease operations? I f "Yes,"complete Schedule N ,

Part I . 31

No

No

Yes

No

No

No

No

No

No

No

No

No

No

No


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Form 990 (2010) Page 5Statements Regarding Other IRS Filings and Tax ComplianceCheck i f Schedule 0 contains a response t o any question i n t h i s Part V

Ye s Nola Enter th e number reported in Box 3 of Form 1096 Enter -0- i f not applicable

la 60b Enter the number o f Forms W-2G included i n l i n e la Enter - 0 - i f not applicable

lb 0

c D id the organization comply with backup withholding rules f o r reportable payments t o vendors an d reportablegaming (gambling) winnings to prize winners? 1c Yes2a Enter th e number of employees r ep o rt ed o n Form W-3, Transmittal of Wage and Ta x

Statements f i l e d f o r the calendar year ending with o r within the year covered by t h i sreturn . . . . . . . . . . . . . . . . . . . . 2a 13

b I f a t least on e i s reported on l i n e 2a, d i d the organization f i l e a l l required federal employment tax returns?2b Yes

Note . Ifthe sum o f lines la and 2a is greater than 250, you may be required toe-file (see instructions)3 a Did the organization have unrelated business gross income o f $1,000 o r more during the

year? . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3a N o

b I f "Yes," has i t f i l e d a Form 990-T f o r t h i s year? I f "No,"provide an explanation in Schedule O . . . . 3 b4a At any time during the calendar year, d i d the organization have an interest i n , o r a signature o r other authority

over, a financial account i n a foreign country (such as a bank account, securities account, o r other financialaccount)? . 4 No

b I f "Ye s, " e nter the name o f the foreign country 0 -See instructions fo r f i l i n g requirements fo r Form TD F 90-22 1 , Report of Foreign Bank and Financial Accounts

5a Was the organization a party to a p ro h ib i te d t ax shelter transaction at any time during t he t ax year? . .b Did an y taxable party n o t i f y the organization that i t w as o r i s a party t o a prohibited tax shelter transaction?c I f "Yes" to l i n e 5a or 5b , did th e organization f i l e Form 8886-T''

6a Does th e organization have annual gross r ec ei pt s t ha t a re normally greater than $100,000, and did theorganization solicit any contributions that were n ot t ax deductible?

b I f "Yes," d i d the organization include with every solicitation an express statement that such contributions o r g i f t swere n ot t ax deductible? .

7 Organizations that may receive deductible contributions under section 170(c).a D id th e o rga n iz a t io n rece iv e a payment in excess of $75 made partly as a contribution and partly for goods and

services provided to th e payor7 .b I f "Yes," d i d the organization n o t i f y the donor o f the value o f the goods o r services provided?c D id th e organization s e l l , exchange, or otherwise dispose of tangible personal property fo r which i t was required to

f i l e Form 82827 .d I f "Yes," indicate the number o f Forms 8282 f i l e d during the year 7d

5a N o5b N o

Sc6a N o

6b

7a N o

7b

7 c N o


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Form 990 ( 2010) Page 6LammGovernance , Management and Disclosure For each "Yes" response t o l i n e s 2 t hr o ugh 7 b below, an d f o ra " No " r e sp o ns e t o l i n e s 8 a, 8 b, or 10 b below, describe the circumstances, processes, or changes i n Schedule

0. See instructions.Check i f Schedule 0 contains a response to any question i n this Part VI .F

Section A . Governing Body and Mana g ementYes No

la Enter the number o f voting members o f the governing body a t the end o f the taxyear . . . . . . . . . . . . . la 12

b Enter the number o f voting members included i n l i n e la, above, who areindependent . . . . . . . . . . . . . . . . lb 12

2 Did any o f f i c e r , d i r e c t o r , trustee, o r ke y employee have a family relationship o r a business relationship with anyother o f f i c e r , d i r e c t o r , trustee, o r key employee? 2 No

3 Did the organization delegate control over management duties customarily perf ormed by o r under the directsupervision o f o f f icers, directors o r trustees, o r key employees to a management company or other person? 3 No

4 D id the organization make any significant changes to i t s governing documents since the prior Form 990 wasf i l e d ? 4 No

5 D id the organization become aware during the year o f a significant diversion o f the organization's assets? 5 No6 Does the organization have members o r stockholders? 6 Ye s7a Does the organization have members, stockholders, o r other persons who may elect o ne o r more members o f the

governing body? . . . . . . . . . . . . . . . . . . . . . . . . 7a Yesb Ar e any decisions o f the g o ve rn in g b o dy subject t o approval by members, stockholders, o r other persons? 7b No

8 Did the organization contemporaneously document the meetings held o r written actions undertaken during theyear by the following

a The governing body? . . . . . . . . . . . . . . . . . . . . . . . . 8a Yesb Eac h c omm itt ee with authority t o act on behalf o f the governing body? 8 b Yes

9 I s there any o f f i c e r , director, trustee, o r key employee l i s t e d i n Part VII, Section A, who cannot be reached a t theorganization's mailing address? If"Yes," provide the names and addresses i n Schedule 0 9 No

Section B . Policies (This Secti on B requests information about p o l i c i e s no t r eq ui red by the InternalRevenue Code. )

Yes No10a Does the organization have l o c a l chapters, branches, o r a f f i l i a t e s ? 10a No

b I f "Yes," does the organization have written policies and p r o cedu r es g o ve rn in g the activities o f such chapters,a f f i l i a t e s , and branches t o ensure their operations are consistent with those o f the organization? . 10 b

11a Has the organization provided a copy o f t h i s F o r m 990 t o a l l members o f i t s governing body before f i l i n g the form?11a Yes

b Describe i n Schedule 0 the process, i f any, used by the organization t o review t h i s F o r m 990


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Form 990 (2010) Page 71 : M.lkvh$ Compensation of Officers , Directors , Trustees , Key Employees, Highest Compensated

Employees , and Independent ContractorsCheck i f Schedule 0 contains a response to any question i n this Part VII (-

Section A. Officers, Directors, Trustees, Kev Employees, and Highest Compensated Employeesla Complete this table for al l persons required to be listed Report compensation fo r t he calendar year ending with or within t h e organization'stax year* List a l l of t he organization' s current officers, directors, trus tees (whether individuals or organizations), regardless of amountof compensation, and current key employees Enter -0- i n columns (D), (E), and (F) i f no compensation was paid* L i s t a l l o f th e organization ' s current key employees, i f any See instructions f o r d e f i n i t i o n o f "key employee "* List t he organization's five current highest compensated employees (other than an officer, director, trus tee or key employee)who received reportable compensation (Box 5 of Form W-2 and/or Box 7 of Form 1099-MISC) of more than $100,000 from t heorganizati on and any related organizati ons6 L i s t a l l o f the organization's former o f f i c e r s , ke y employees, an d highest compensated employees who received more than $100,000o f reportable compensation from the organization and any related organizations6 List a l l of t he organization' s former directors o r trustees that received, i n t h e capacity as a former director or trus tee of t heorganization, more than $10,000 of reportable compensation from t he organizati on and any related organizati onsL i s t persons i n th e following order individual trustees o r directors, i n s t i t u t i o n a l trustees , o f f i c e r s , ke y employees, highestcompensated employees , and f o rm er such persons1Check t h i s bo x i f neither the organization nor an y related organization compensated an y current o f f i c e r , director , o r trustee

(A) (B ) (C) (D ) ( E) (F )Name an d T i t l e Average Position (check a l l Reportable Reportable E s t imated

hours that apply ) co mpens at io n co mpens at io n amount o f otherper from th e from related compensationweek - r D

=Z o rgan izat io n (W - o rgan izat io ns from th e

(describe a; 2/1099-MISC) ( W- 2/1099- organizati on andhours J ) MISC ) related

f o r c C 2Ta organizations

related E c a

5

- 1organizati ons E - m- a ,

nSchedule

C )mm `qq

0) 0 -( 1 ) DR JOANN GORA CHAIR 1 00 X X 0 0 0PRESIDENT BALL STATE UNIVERSITY( 2 ) DR CAROL CARTWRIGHT THROUGH 32211 1 00 X 0 0 0PRESIDENT BOWLING GREEN STATE UNIVERSITY( 3 ) DR MARY E L L EN MAZEY E F F 32211 1 00 X 0 0 0PRESIDENT BOWLING GREEN STATE UNIVERSITY( 4 ) DR GEORGE ROSS 1 00 X 0 0 0PRESIDENT CENTRAL MICHIGAN UNIVERSITY( 5 ) DR SUSAN MARTIN 1 00 X 0 0 0PRESIDENT EASTERN MICHIGAN UNIVERSITY( 6 ) DR LESTER L EFTON 1 00 X 0 0 0PRESIDENT KENT STATE UNIVERSITY( 7 ) DR DA VI D C HODGE


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Form 990 (2010) Page 8Ugj=Section A. Officers, Directors , Trustees , Key Employees , and Highest Compensated Employees (continued)(A)

Name and Title(B )

Averagehours

(C)Position (check a l l

that apply)

(D )Reportable

compensation

( E)Reportable

compensation

(F)Estimated

amount of otherperweek

(describehoursf o rrelatedorganizations

i nSchedule

0)

Qc C6 r '

mm

-

2c a-

a ,

5m-

M- 0

r D =Za0 0

E- 0^ ,

-

Ta1a ,

from th eorganization (W-2/1099-MISC)

from relatedorganizations(W - 2/1099-

MISC)

compensationfrom th e

organization andrelatedorganizations

(17) ROBERT GENNARELLISENIOR ASSOCIATE COMM/COO 40 00 X 126,513 0 12,775

lb Su b - Total . . . . . . . . . . . . . . . . . . 0 -c Total from continuation sheets to Part VII, Section A . . . .d Total ( add lines lb and 1c ) . . . . . . . . . . . 0 - 482,115 0 107,491

Total number of indiv idua ls ( including but not limited to those listed above) who received more than$100,000 i n reportable compensation from the organization-2

No


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Form 990 (2010) Page 91 : M.&TJO04 Statement of Revenue

(A) (B ) (C) (D)Total revenue Related Unrelated Revenue

o r businessexempt r ev en ue e xc lu de dfunction fromrevenue tax

undersections512,

513, or514

l a Federated campaigns . lab Membership dues . . . . lb

Ec Fundraising events . 1c

C d Related organizations . lde Government grants ( c o n t r i b u t i o n s ) lef A l l other c o n t r i b u t i o n s , g i f t s , g r a n t s , and ifs i m i l a r amounts not i n c l u d e d aboveg Noncash c o n t ri b u t io n s i n c l ud e d i n l i n e s la-If $

h Total. Add l i n e s la-1f . . . . . . .a y Business Code

2a BOWL CHAMPIONSHIP SERI 711210 2,698,644 2,698,644b NCAA / NI T BASKETBALL 711210 1,785,360 1,785,360C MEMBERSHIP DUES 711210 1,712,500 1,712,500d BOWL ASSESSMENTS 711210 1,690,000 1,690,000e MAC TELEVISION 711210 1,008 ,084 1,008 ,08 4f A l l other program service revenue 2 , 8 9 0 , 7 5 4

2,890,754g Total . Add l i n e s 2a-2f . 1 1 , 7 8 5 , 3 4 2

3 Investment income (including dividends, interestand o t he r similar amounts) 1 0 - 10,444 10,444

4 Income from investment o f tax-exempt bond proceeds . . 0 -

5 Royalties . .( i ) Real ( i i ) Personal

6a Gross Rents


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Form 990 (2010) Page 10Statement of Functional Expenses

Section 501( c)(3) and 501( c)(4) organizations must complete a l l columns.Al l other organizations must complete column ( A) but are not required to complete columns (B), (C), and (D).

Do not inc l ude amounts reported on lines 6b ,7b, 8b, 9b, and 10b of Part VIII .

(A)T o t a l expenses

(B )Program s e r v i c e

expenses(C)

Management andgeneral expenses

(D)Fundraisingexpenses

1 Grants and other assistance to governments and organizationsin the U S See P ar t I V, l i n e 21

2 Grants and other assistance to individuals in theU S See P ar t I V, l i n e 223 Grants and other assistance to governments,

organizations, and individuals outside the U S SeeP ar t I V, lines 15 and 16

4 Benefits paid t o o r f o r members5 Compensation of current officers, directors, trustees, and

key employees 450,318 180,127 270,1916 Compensation not included above, to disqualified persons

(as defined under section 4958(f)(1)) and personsdescribed in section 4958(c)(3)(B) .

7 Other salaries and wages 765,267 688,740 76,5278 Pension plan contributions (include section 401(k) and section

40 3(b) employer contributions) 66,794 60,115 6,6799 Other employee benefits 80,328 72,295 8,03310 Payroll taxes 75,239 53,781 21,458

a Fees for services (non-employees)Management 14,053 14,053

b Legal 55,827 55,827c Accounting 17,928 17,928d Lobbyinge Professional fundraising services See Part I V, line 17f Investment management feesg Other 1,115 1,115

12 Advertising and promotion 78,608 78,60813 Office expenses 83,091 8,381 74,71014 Information technology 25,751 25,75115 Royalties16 Occupancy 55,088 55,08817 Travel 172,537 172,537


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Form 990 (2010) Page 11IMEMBalance Sheet(A) (B )

Beginning of year End of year1 Cash-non-interest-bearing 25,000 1 25,0002 Savings and temporary cash investments 1,065,314 2 3,344,3943 Pledges a nd grants receivable, net 34 Accounts receivable, ne t 203,036 4 21,2355 Receivables f r o m cu rr ent and f o rm er o f f i c e r s , directors, trustees, ke y employees, and

highest compensated employees Complete Part I I ofSchedule L 5

6 Receivables f r om o ther disqualified persons ( a s defined under section 4958(f)(1)),persons described i n section 4958(c)(3)(B), and c ontri b uting employers, andsponsoring organizations of secti on 501(c)(9) v oluntary employees' beneficiaryo r g an i zat i o ns (se e i nst r u c ti o ns)Schedule L 6

0 7 Notes an d loans receivable, net 78 Inventories fo r sale or use 89 Prepaid expenses and deferred charges 4,421 9 64,45610a Land, buildings, and equipment cost or other basis Complete 268,059

Part VI of Schedule D 10ab Less accumulated depreciation 10b 210,692 72,154 10c 57,367

11 Investments-publicly traded securities 1112 Investments-other securities See Par t I V, l i n e 11 1213 Investments-program-related See Par t I V, l i n e 11 1314 Intangible assets 1415 Other assets See Par t I V, l i n e 11 19 7 15 19 716 Total assets . Add lines 1 through 15 (must equal l i n e 34) . 1,370,122 16 3,512,64917 Accounts payable and accrued expenses 227,173 17 41,36818 Grants payable 1819 Deferred revenue 244,000 19 254,67520 Tax-exempt bond liabilities 20

} 21 Escrow or c ustodial account l i a b i l i t y Complete Part IVof Schedule D 2122 Payables t o current and former o f f i c e r s , directors, trustees, ke y

employees, highest compensated employees, and disqualifiedpersons Complete Part II of Schedule L . 22

23 Secured mortgages and notes payable to unrelated third parties 24,324 23 15,290


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Form 990 (2010) Page 121 :M.WO Reconcilliation of Net Assets

Check i f Schedule 0 contains a response to any question i n this Part XI

1 Total revenue (must equal Part VIII, column (A), l i n e 12)

2 Total expenses (must equal Part IX, column (A), l i n e 25)

3 Revenue less expenses Subtract l i n e 2 from l i n e 1

4 Net assets or fund balances at beginning of year (must equal Part X, l i n e 33 , column (A))

5 Other changes i n net assets o r fund balances (explain i n Schedule 0)

6 Net assets or fund balances at end of year Combine lines 3, 4, and 5 (must equal Part X, l i n e 33, column(B))

12,344,469

10,062,090

2,282,379

811,542

0

3,093,921Financial Statements and ReportingCheck i f Schedule 0 contains a response to any question i n this Pa rt X II

1 Accounting method used to prepare t he Form 990 pCash FAccrual F-OtherI f th e organization changed i t s method o f acc ounting from a p r i o r year o r checked " Other," explain i nSche dule 0

2a Were th e organization ' s financial statements compiled o r reviewed by an independent accountant's 2ab Were th e organization ' s financial statements audited by an independent accountant? . 2bc I f "Yes, " t o 2a o r 2b , does th e organization have a committee that assumes responsibility f o r oversight o f th e

a u d i t , review , o r compilation o f i t s financial statements and selection o f an independent accountant?I f th e organization changed either i t s oversight process o r selection process during t he t ax year, explain i nSchedule 0 2c

d I f "Yes " t o l i n e 2a o r 2b, check a bo x below t o indicate whether th e financial statements f o r th e year were issuedon a separate basis, consolidated basis, o r bothFeparate basis fl Consolidated basis fl B o t h co ns o li da ted and s e para t ed basis

3a As a result o f a federal award, wa s th e organization required t o undergo an audit o r audi ts as s et f o r t h i n th eSingle Audit Act and 0MB Circular A-133? . . . . . . . . . . . . . . . 3a

b I f "Yes," did t he organizati on undergo t he required audit or audits? I f t he organizati on did no t undergo t he required 3baudit or audits , explain why i n Schedule 0 and describe any steps taken to undergo such audits .

FYes No

NoYes

Yes

No

Form 990 (2010)


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l efile GRAPHIC p rint - DO NOT PROCESS As Filed Data - DLN: 93493061015652SCHEDULE A P u b l i c Charity Status a nd P u b l i c Support OMB No 1545-0047(Form 990 o r 990EZ) 2010

Complete i f the organization is a section 501(c)( 3) organization or a sectionD e p a r t m e n t o f t h e T r e a s u r y 4947( a ) ( 1) nonexempt c h a r i t ab l e trust.I n t e r n a l Revenue S e r v i c e

^ Attach to Form 990 or Form 990- E Z . ^ See separate i n s t r uct i on s .Name of t h e o rg a n i z a t i o n Employer identification numberMID-AMERICAN ATHLETIC CONFERENCE IN C

31-0682486Reason for Public Charity Status ( A l l organizations must complete this part.) See Instructions

Th e organization i s no t a private foundation beca use i t i s (For l i n e s 1 through 11, check only on e box )1 1 A church, con v en t ion o f churches, o r association o f churches described i n section 170 ( b)(1)(A)(i).2 1 A s ch oo l de s cr ibe d i n section 17 0 (b)(1)(A)(ii). (Attach Sch edu l e E )3 1 A h o s p i t a l or a cooperative h os pi t a l s e r v i c e o rg a n i z a t i o n described i n section 170 ( b)(1 )(A )( i i i ).4 1 A medical research o rg a n i z a t i o n operated in conjunction with a h os pi t a l described in section 170(b)(1 )(A )( i i i ). Enter t h e

hos pi t a l 's name, city, and s t a t e

5 1 A n o rg a n i z a t i o n operated fo r t h e be ne fi t of a college or u n i v e r s i t y owned or operated by a governmental unit described insection 170(b)(1)(A)(iv ) . (Complete P ar t I I )

6 1 A f e d e r a l , state, o r l o c a l government o r go ve rnm e nt a l u n i t described i n section 17 0 ( b)(1)(A)(v).7 1 An organization that n or m a l ly r e ce i v es a substantial part o f i t s support from a go ve rnm e nt a l u n it o r from th e general public

described i nsection 170 ( b)(1)(A)(vi ) (Complete Part I I )

8 1 A community t r u s t described in section 170 ( b)(1)(A)(vi ) (Complete Part I I )9 F An organization that normally receives ( 1 ) m o r e t h a n 331/3% o f i t s s u pp or t f ro m contributions, membership fees, a n d gr os s

receipts from activities related t o i t s exempt functions-subject t o certain e x ce p ti o ns , a n d ( 2 ) no mo re t h a n 331/3% o fit s support from gross investment income and u n r e l a t e d business t a x ab l e income (l e s s section 511 t ax) from businessesacquired by t h e o rg a n i z a t i o n af te r June 30 , 1975 See section 509( a ) ( 2 ) . (Complete P ar t III )

10 1 An o rg a n i z a t i o n organized and operated e x c l u s i v e l y to t e s t for public s a f e t y Seesection 509(a)(4).11 1 An o rg a n i z a t i o n organized and operated e x c l u s i v e l y for t h e be ne fi t o f , to perform t h e f u nc t i o n s o f , or to car r y ou t t h e purposes of

one or more publicly supported o rg a n i z a t i o n s described i n section 509(a)(1) or section 509(a)(2) See section 509( a ) ( 3 ) . Checkt h e box t h a t describes t h e type of supporting o rg a n i z a t i o n and complete lines 11e through 11h

a 1Type I b 1Type I I c 1Type III - F u n ct i o n a l l y i n t e gr a t e d d 1Type III - Othere F By checking this box, I certify t ha t t he o rg a n i z a t i o n is n ot controlled d ir e ct l y o r i n di r ect l y by one or more disqualified persons

o t h e r than foundation managers and o t h e r than one or more publicly supported o rg a n i z a t i o n s described in section 509(a)(1) ors e c t i o n 509(a)(2)

f I f t h e o rg a n i z a t i o n received a wr i t t e n determination from t h e IRS t h a t i t is a Type I , Type I I or Type III supporting organization,check this box F

g Since August 17 , 2006, has t h e o rg a n i z a t i o n accepted any g i f t or contribution from any of t h efollowing pe r so ns?( i) a p er son who directly o r indirectly controls, either alone o r together with p e r s o ns d e scr i be d i n ( i i ) Ye s Noa nd ( i i i ) below, th e governing body o f th e th e sup p or t ed organization? 11g(i)


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Schedule A (Form 990 o r 990-EZ) 2010 Page 2Support Schedule for Organizations Described in Sections 170(b)(1)(A)(iv) and 170(b)(1)(A)(vi)(Complete only i f y ou checked the bo x on l i n e 5 , 7 , or 8 of Part I or i f the organization f a i l e d t o qualifyunder Part I I I . I f the organization f a i l s t o qualify under the tests l i s t e d below, please complete Part I I I . )

Section A . Public SupportCalendar year (or f i s cal year beginning (a) 2006 (b) 2007 (c) 2008 (d) 2009 (e) 2010 (f ) Totali n ) ^1 G i f t s , grants, contributions, an d

membership fees received (D o notinclude an y "unusualgrants " )

2 Ta x revenues levied f o r theorganization's benefit an d eitherpaid t o o r expended on i t sbehalf

3 Th e value o f services o r f a c i l i t i e sfurnished by a governmental u n i t t othe organization without charge

4 Total . Add l i n e s 1 through 35 Th e portion o f t o t a l contributions by

each person (other than agovernmental u ni t o r publiclysupported organization) included onl i n e 1 that exceeds 2% o f theamount shown on l i n e 11 , column( f )

6 Public Support . Subtract l i n e 5 froml i n e 4

Section B . Total SupportCalendar year (or f i s cal year beginning (a) 2006 (b) 2007 (c) 2008 (d) 2009 (e) 2010 (f ) Totali n ) l i k ^7 Amounts from l i n e 48 Gross income from interest,

dividends, payments received ons e cu ri t ie s l oa n s , rents, royaltiesand income from similar

10

11

12

sourcesNe t income from unrelatedbusiness a c t i v i t i e s , whether o rnot the business i s regularlycarried onOther income Do not i n clude g ai nor loss from the s ale of capitalassets (Explain i n Part IVTotal support (Add lines 7through 10)Gross receipts from related a c t i v i t i e s , etc (See instructions 12


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Schedule A (Form 990 o r 990-EZ) 2010 Page 3IMMOTMSupport Schedule for Organizations Described in Section 509(a)(2)(Complete only i f y ou checked the bo x on l i n e 9 of Part I or i f the organization f a i l e d t o qualify underPart I I . I f the organization f a i l s t o qualify under the tests l i s t e d below, please complete Part I I . )

Section A . Public SupportCalendar year ( or fiscal year beginning ( a) 2006 ( b) 2007 ( c) 2008 (d) 2009 ( e) 2010 ( f) Totali n ) l i k ^

1 G i f t s , grants , contributions, an dmembership fees received (Do 1,320 1,320not include a ny " un us u algrants " )

2 Gross receipts from admissions,merchandise sold o r servicesperformed , o r f a c i l i t i e s furnished i n 9,881,460 9,517,464 11,382,9 87 10,29 5,920 11,785,341 52,863,172an y activity that i s related t o theorganization s tax-exemptpurpose

3 Gross receipts from activities thatare n ot an unrelated trade o rbusiness under section 513

4 Tax revenues levied f o r theorganization s benefit an d eitherpaid t o o r expended on i t sbehalf

5 The value o f services o r f a c i l i t i e sfurnished by a governmental u n i tt o the organization withoutcharge

6 Total . Add lines 1 through 5 9 ,882,780 9,517,464 11,382,9 87 10,29 5,920 11,785,341 52,864,49 27a Amounts i ncluded o n l i n e s 1 , 2 ,

an d 3 received from disqualified 0persons

b Amounts i ncluded o n l i n e s 2 an d 3received from other thandisqualified persons that exceed 0the greater of $5,000 or 1% of theamount on l i n e 13 f o r the year

c Add l i n e s 7a an d 7b 08 Public Support ( Subtract l i n e 7c 5 2 , 864, 49 2from l i n e 6 )Section B. Total Support

Calendar year ( o r f i s c a l yearbeginning i n )

9 Amounts from l i n e 610a Gross income from interest,div idends, payments received

on securities loans, rents,royalties and income from

(a) 2006 (b) 2007 (c) 2008 (d) 2009 (e) 2010 ( f) Total9 ,882,780 9,517,464 11,382,9 87 10,295,9 20 11,785,341 52,864,49 2

43,09 7 576,669 549 ,3 69 608,225 559 ,127 2,336,487


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Schedule A (Form 990 o r 990-EZ) 2010 Page 4MOWupplemental Information . Supplemental Information. Complete this part to provide t he explanationsr eq ui re d b y Part I I , l i n e 1 0; Part I I , l i n e 1 7a or 17b; an d Part I I I , l i n e 1 2 . Also complete t h i s part f o r anyadditional information. (See instructions).


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Additional Data

Software ID:Software Version:

EIN: 31 -0682486Name : MID-AMERICAN ATHLETIC CONFERENCE INC

Form 990, Part II I - 4 Program Service Accomplishments (See the Instructions)4d . Other program services

(Code ) (Expenses $ 3,986,660 including grants of $ ) (Revenue $ 4,676,114


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lefile GRAPHIC print - DO NOT PROCESS As Filed Data - DLN: 93493061015652SCHEDULE D OMB No 1545-0047( Form 990) Supplemental F i n a n c i a l Statements 2010

- Complete i f the organization answered " Yes," to Form 9 9 0 ,D e p a r t m e n t o f t h e T r e a s u r y Part IV, line 6 , 7 , 8 , 9 , 10 , 1 1, or 12 .I n t e r n a l Revenue S e r v i c e Attach to Form 990 . 1 - See separate instructions.Name of the organization Employer identification numberMID-AMERICAN ATHLETIC CONFERENCE IN C

31-0682486Organizations Maintaining Donor Advised Funds or Other Similar Funds or Accounts . Complete i f theor g anization answered "Yes" to Form 990 Part IV , l i n e 6 .

(a) Donor ad v i s e d funds (b ) Funds a nd other accounts1 Total number a t end o f year2 Aggregate contributions to (d ur ing y e a r )3 Aggregate grants from (d ur ing year)4 Aggregate v a l u e at end of year5 Did the organization inform a l l d on or s a nd d on or advisors i n w r i t i n g t ha t t he a s s e t s held i n donor ad v i s e d

funds a re t he organization's property, s u bject t o the organization's exclusive l e g a l control? 1Ye s 1No6 Did the organization inform a l l grantees, donors, and donor advisors i n w r i t i n g that g ra nt f u nd s may b e

u s e d only f o r charitable purposes and not f o r t he b enef it o f the donor o r donor advisor, o r f o r a ny other purposeconferring impermissible private benefit 1Ye s 1NoWNW-onservation Easements . Complete i f th e organization answered "Yes" to Form 990, Part IV, l i n e 7 .

1 Purpose(s) o f conservation easements held b y the organization (check a l l that apply)1 Preservation o f land f o r public u s e ( e g , recreation o r pleas ure) 1 Preservation o f an h i s t o r i c a l l y importantly land area1 Protection o f n at ur al ha b ita t 1 Preservation o f a c e r ti f ie d h i s t or i c structure1 Preservation of open space

2 Complete l i n e s 2a-2d i f the organization held a q u a l i f i e d conservation contribution i n the form o f a conservationeasement on the l a s t da y o f the ta x year

Held at the En d of th e Yeara Total number o f conservation easements 2ab Total acreage r es tr icted by conservation easements 2bc Number o f conservation easements on a c e r t i f i e d h i s t o r i c structure included i n ( a ) 2cd N umber o f conservation easements included i n ( c ) acquired a f t e r 8/17/06 2d

3 N umber o f conservation easements modified, transferred, released, extinguished, o r terminated by the organization duringthe taxa ble year 0 -

4 Number o f states where property s u b ject t o conservation easement i s located 0 -5 Does the organization ha v e a written policy regarding the periodic monitoring, inspection, handling o f violations, a nd


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Schedule D (Form 990) 2010 Page 2Organizations Maintaining Collections of Art, Historical Treasures , or Other Similar Assets (continued)

3 Using t h e o rgan i z at i o n 's access ion and o t he r r e co r ds , c h e c k a ny o f th e following t ha t a re a significant use o f i t s collectionitems ( c h e c k a l l that apply)

a F_ P u bl i c e x hi bi t io n d 1 Loan o r exchange prog ram sb 1 Scholarly research e F Oth erc F Preservation f o r future generations

4 Provide a d e s c r i p t i o n of t h e o r ga n i z at i o n 's c o l l e ct i o n s and e x p l a i n how they f ur th er t h e o r g a n i z a t i o n ' s exempt purpose i nP a r t XIV

5 Duri ng t he ye ar , d i d th e organization s o l i c i t o r receive donations o f a r t , historical treasures o r other similarassets t o b e sol d t o r a i s e funds rather than t o be maintained as part o f th e o rgan i z at i o n 's co l l e ct i o n ? 1Ye s 1No

Escrow and Custodial Arrangements . Complete i f t h e o r g a n i z a t i o n answered "Yes" to Form 990,Part IV, l i ne 9 , or r e p o r t e d an amount o n Form 990, Part X , l i n e 21 .

l a I s th e o r ga n iz a ti o n a n a ge n t, trustee, custodian o r o t he r i n te r me d ia r y f o r contributions o r other assets no ti n c l u d e d on Form 990, P a r t X ' ' 1Yes f l No

b I f "Yes," e x p l ai n the a r r a n g e m e n t i n Part XI V and com pl ete th e f o ll o wi n g t a bl e

c Beginning balanced Additions during th e yeare D istr i b ut i o ns du r i ng th e yearf E nd i ng b a l an ce

2a Di d t h e o r ga n i za t i o n i n cl u d e an amount on Form 990, P a r t X, l i n e 2 1''b I f "Yes, " e x p l a i n t h e arrangement i n P a r t XIVMrIM-ndowment Funds . Com p l e t e I f th e or g anization answered "Yes" t o Form 990, Part I V , l i n e 1 0 .

l a Beginning of year balanceb Contributions .c Investment earnings or l o s s e sd Grants or scholarships . .e Other expenditures fo r facilities

and programsf Administrative e x p e n s e sg En d o f y ea r b a la n ce .

(a)Current Year ( b)Prior Year ( c )T w o Ye ars B ac k ( d) Th re e Ye ar s B ac k ( e ) Fo u r Ye ar s B ac k310,617 0889,383 310,61 7

1,200,000 310,617

2 Provide t h e estimated percentage of t h e year end balance h e l d asa Board designated or quasi-endowment 0- 100 000 %

f l Yes lNo


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Schedule D (Form 990) 2010 Page 3Investments-Other Securities. See Form 990 , Part X , line 12 .

(a) Description o f security o r category (b)Book value ( c ) Method o f valuation(including name o f security) Cost o r end-of-year market value(1)Financial derivatives(2)Closely-held equity interestsOther

Total. (Column ( b ) should equal Form 990, Part X , c o l ( B ) l i n e 12 ) 0 1 1Investments-Pro ram Related . See Form 9 9 0 , Part X , l i n e 1 3 .

I (b) Book value( c ) Method o f valuation(a) Description o f investment type Cost o r end-of-vear market value


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Schedule D (Form 990) 2010 Page 4Reconciliation of Chan g e i n Net Assets from Form 990 to Financial Statements

1 Total revenue (Form 990, Part VIII, column (A), l i n e 12) 1 12,344,4692 Total expenses (Form 990, Part IX, column (A), l i n e 25) 2 10,062,0903 Excess or (deficit) for the year Subtract l i n e 2 from l i n e 1 3 2,282,3794 Net unrealize d g ains ( losses) on investments 45 Donated services and use o f f a c i l i t i e s 56 Investment expenses 67 Prior period adjustments 78 Other (Describe in Part XIV) 89 Total adjustments (net) Add lines 4 - 8 9 010 Excess or (deficit) for the year pe r financial statements Combine lines 3 and 9 10 2,282,379

Reconciliation of Revenue p er Audited Financial Statements With Revenue p er Return1 Total revenue, gains, and other support per audite d financial statements . 1 12,344,4692 Amounts i nc lu d ed o n l i n e 1 b ut not on Form 990, Part VIII, l i n e 12a Net unrealized gains on investments . 2ab Donated services and use o f f a c i l i t i e s . 2bc Recoveries of prior year grants 2cd Other (Describe in Part XIV) 2de Add l i n e s 2 a th roug h 2 d . . . . . . . . . . . . . . . . . . . . 2e 0

3 Subtract l i n e 2e from l i n e 1 . . . . . . . . . . . . . . . . . . . . 3 12,344,4694 Amounts i nc lu d ed o n Form 990, Part VIII, l i n e 12, b ut not on l i n e 1a Investment expenses not included on Form 990, Part VIII, l i n e 7b . 4ab Other (Describe in Part XIV) 4bc Add lines 4a and 4b . . . . . . . . . . . . . . . . . . . . . . c 0

5 Total Revenue Add lines 3 and 4c. (This should equal Form 990, Part I , l i n e 12 . . . . . 5 12,344,469Reconciliation of Exp enses p er Audited Financial Statements With Exp ense s p er Return

1 Total expenses and losses per audite d financialstatements 1

10,062,090

2 Amounts included on l i n e 1 b ut not on Form 990, Part IX, l i n e 25a Donated services and use of facilities . 2ab Prior year adjustments 2bc Other losses . . . . . . . . . . . . . . . 2cd Other (Describe i n Part XIV) 2d


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l efile GRAPHIC p rint - DO NOT PROCESS As Filed Data - DLN: 93493061015652Schedule J Compensation Information OMB No 1545-0047(Form 990) For c e rt a i n O f fi ce r s, D ir e ct o r s , Trustees , Key Employees, and Highest 200ompensated Employees

- Complete i f the organization answered " Yes" to Form 9 9 0 ,D e p a r t m e n t o f t h e T r e a s u r y Part IV , question 23 . ' t o Pub li cI n t e r n a l Revenue S e r v i c e Attach to Form 990 . 1 - See separate i nst r uct i ons. Inspecti onName of the organizationMID-AMERICAN ATHLETIC CONFERENCE I NC

Employer identification number31-0682486

llll Questions Regarding Compensation

l a Check the appropiate box(es) i f the organizatio n provided any of t h e f ol l ow in g to or for a person listed i n Form990, Pa rt VI I , Section A, l i n e la Complete Part I I I to p r o v i d e any r e l e v an t i n f o rm at i o n r e g a r d i ng these items1 First-class or charter travel 1 Housing allowance or residence for personal usefl Travel for companions fl Payments for business use of personal residencefl Tax idem nificatio n and gross - u p payments F Health or social club dues or initiation f e e sfl Discretionary sp en d in g account fl Personal services ( e g , maid, chauffeur, chef)

Yes I No

b I f an y o f th e boxes i n l i n e la ar e checked, d i d th e organization follow a written policy regarding payment o rr eimbu rsemen t orprovision o f a l l th e e x p e n s e s described abo ve? I f "No," complete Part I I I t o explain l b Ye s

2 Di d t he organization require substantiation p r i or t o reimbursing o r allowing e x p e n s e s i n cu r re d by a l lo f f i c e r s , directors, trustees, an d th e CEO/Executive Director, regarding th e items checked i n l i n e 1a ? 2 Ye s

3 I n di cat e whi ch, i f any, of t he f ol lo wi ng t he organizatio n uses to es tablish t he compensation of theorganizatio n ' s CEO/Executive Directo r Check al l that a p p l yF Compensation committee F W r i t t e n employment contractfl Independent compensation consultant fl Compensation survey or studyF Form 990 of o t he r o r ga n i za t i on s F Approval by the board or compensation committee

4 During t he ye ar , di d any person listed i n Form 990, Pa rt V II , Section A, l i n e la with respect to the f i l i n g organizatio nor a r e l at e d organizatio n

a Receive a severance payment or change-of-control payment from t he organizatio n or a r e l at e d organizatio n? 4a Nob Par ti ci pat e i n, or r e c e i v e payment from, a supplemental no nq ua lified retirement p la n? 4b Yesc Participate i n, or r e c e i v e payment from, an equity-based compensation arrangement? 4c No

I f "Yes" to any o f l in es 4a-c, l i s t t he persons and p r o v i d e the app licable amounts for each i t e m i n Part II I

Only 501 ( c)(3) and 501 ( c)(4) organizations o n l y must complete l in e s 5 -9 .5 For persons listed i n form 990, Part V I I , Section A, l i n e l a, di d the organizatio n pay or accrue any


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Schedule J (Form 990) 2010 Page 2VVITFI-fficers , Directors, Trustees , Key Employees, and Highest Compensated Employees. Use duplicate copies i f additional space i s needed.Fo r each individual whose compensation must be reported i n Schedule J , report compensation from the organization on row (i ) and from related organizations, described i n theinstructions on row ( i i ) Do no t l i s t any individuals that ar e no t listed on Form 990, Part VII

Note . The sum of columns ( B ) ( i ) - ( i i i ) must equal the applicable column (D) or column (E ) amounts on Form 990, Part VII, l i n e la

(A) Name ( B) Breakdown of W-2 and/or 1099-MISC compensation (C ) Retirement and (D ) Nontaxable (E ) Total of columns (F ) Compensation(i ) Base

compensation( i i ) Bonus &

i n c e n t i v ecompensation

( i i i ) Otherreportable

compensation

other deferredcompensation

benefits (B)(i)-(D) reported i n priorForm 990 orForm 990-EZ

(1) DR JONSTEINBRECHER

( 1 )( i i )

329,7000

25,0000

9020

74,5000

20,2160

450,3180

00

(2)

(3)

(4)

(5)

(6)

(7)

(8)(9)( 10

( 11

( 12

( 13

14

( 15

( 16

Schedule 3 (Form 990) 2010


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Schedule J (Form 990) 2010 Page 3Supplemental Information

Complete t h i s part t o provide the in formation , explanation, o r descriptions required f o r Part I , l i n e s la, 1b , 4c , 5 a, 5 b, 6a, 6b , 7 , an d 8 Also c omp l e t e t h i s part f o r an y additional information

Ident ifier Return ExplanationReference

SUPPLEMENTAL PART III DR JON STEINBRECHER PARTICIPATES IN A NONQUALIFIED DEFERRED COMPENSATION PLAN WHEREBY HE WILL RECEIVE A ONE-TIMEINFORMATION BONUS EQUALTO $50,000 PER YEAR IF HE FULFILLS HIS EXISTING CONTRACT WITH THE CONFERENCE NO AMOUNT WAS INCLUDED IN HIS

W-2 AS THERE IS A SUBSTANTIAL RISK OF FORFEITURE BECAUSE HE IS NOTVESTED UNTIL THE END OFTHE CONTRACT THE CONFERENCERECORDED AN ACCRUAL OF $50,000, WHICH REPRESENTS THE BENEFITS EARNED UNDER THIS AGREEMENT AS OF JUNE 30, 2011 THISAMOUNT IS INCLUDED AS DEFERRED COMPENSATION ON PART I I OF SCHEDULE J IN CONNECTION WITH THEIR EMPLOYMENT DUTIES FORTHE CONFERENCE, DR JON STEINBRECHER AND CERTAIN OTHER EMPLOYEES RECEIVE REIMBURSEMENT OF CLUB DUES THAT ARE USED FORBUSINESS PURPOSES NO AMOUNT HAS BEEN INCLUDED AS ADDITIONAL COMPENSATION AS THE CLUB MEMBERSHIPS ARE USED FORBUSINESS PURPOSES AND WERE PAID PURSUANT TO AN ACCOUNTABLE PLAN

Schedule 3 (Form 990) 2010


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l efile GRAPHIC p rint - DO NOT PROCESS As Filed Data - DLN: 93493061015652SCHEDULE0 OMB No 1545-0047(Form 990 o r 9 9 0 - E Z ) Supplemental Information t o Form 9 9 0 or 990-EZ 201

0D e p a r t m e n t o f th e T r e a s u r y Complete to provide information f or responses t o specific questions onForm 9 9 0 or to provide any additional information . OpenI n t e r n a l Revenue S e r v i c e 0- Attach to Form 990 or 990-EZ. InspectionName of the organizationMID-AMERICAN ATHLETIC CONFERENCE I NC

Employer identification number31-0682486

I d e n t i f i e r Return R e f e r e n c e ExplanationFORM 9 9 0 , PART I I I , LINE 1 , RECOGNIZING THAT INTERCOLLEGIATE COMPETITION I N ATHLETICS I S NOTAN END I N ITSELF BU TDESCRIPTION OF I S PARTOF TH E OVERALL EDUCATIONAL PROGRAM, THE MID-AMERICAN CONFERENCE I SORGAN I ZAT ION MISSION ORGANIZED FOR THE PURPOSEOF PROVIDING A REGULARAND ORDERLY MEANS OF

I COMPETITION BETWEEN TH E TEAMS OF STUDENT-ATHLETES AT MEMBER INSTITUTIONS


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I d e n t i f i e r Return ExplanationReference

FORM 9 9 0 , PART THE MEMBERS OF TH E ORGANIZATION ARE THE MEMBER UNIVERSITIES OF THE CONFERENCE POLICYV I , SECTION A , LINE AND LEGISLATIVE AUTHORITY I S VESTED I N TH E C O UNC IL OF PRESIDENTS EACH MEMBER6 UNIVERSITY I S REPRE S E NTED ON TH E C OU N CI L B Y THAT UNIVERSITY'S PRESIDENT


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I d e n t i f i e r ReturnReference

Explanation

FORM 9 9 0 , AS THE COUNCIL OF PRESIDENTS I S MADE UP OF TH E PRESIDENTS OF THE MEMBER UNIVERSITIES, AND ASPART V I, EACH MEMBER UNIVERSITY HAS THE POWER TO APPOINT A NEW INTERNAL PRESIDENT, EACH MEMBERSECTION A , UNIVERSITY HAS TH E POWER TO CHANGE THEIR REPRESENTATIVE ON TH E BOARD ANNWEAVER HART,LINE 7A PRESIDENT OF TEMPLE UNIVERSITY I S A MEMBER OF TH E GOVERNING BODY HOWEVER, HE R VOTING

RIGHTS ARE LIMITED TO FOOTBALL-RELATED ISSUES ONLY


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Explanation

FORM 9 9 0 , THE FORM 990 I S PREPARED BY AN OUTSIDE CPA FIRM BASED ON AUDITED FINANCIAL STATEMENTS THATPART V I, ARE PREVIOUSLY RECEIVED AND APPROVED BY THE BOARD TH E FORM 990 I S I N I T I A L L Y R E VI E WE D B YSECTION B , THE COMMISSIONER AND TH E DIRECTOR OF FINANCE, AND THEN DISCUSSED WITH TH E EXECUTIVELINE 1 1 COMMITTEE OF TH E COUNCIL OF PRESIDENTS ANY NECESSARY CHANGES WILL THE N BE UPDATED ON TH E

FORM TH E REVISED FORM WILL B E SIG NE D B Y TH E COMMISSIONER, DATED AND SUBMITTED BY THE F I L I N GDEADLINE COPIES OF TH E FIN AL 99 0 WILL BE DISTRIBUTED TO TH E ENTIRE COUNCIL OF PRESIDENTS PRIORTO F I L I N G


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Explanation

FORM 9 9 0 , EACH BOARD OR COMMITTEE MEMBER HAS THE DUTY TO PLACE TH E INTEREST OF THE CONFERENCEPART V I, FOREMOST I N ANY DEALINGS ON BEHALF OF TH E CONFERENCE AND HAS A CONTINUING RESPONSIBILITY TOSECTION B , COMPLY WITH THE CONFLICT OF INTEREST POLICY I F A BOARD OR COMMITTEE MEMBER OR KE Y EMPLOYEELINE 12 C HAS AN INTEREST I N A PROPOSED TRANSACTION WITH THE CONFERENCE I N THE FORM OF A SIGNIFICANT

PERSONAL OR ORGANIZATIONAL FINANCIAL INTEREST I N TH E TRANSACTION, HE OR SHE MUST MAKE FULLDISCLOSURE OF SUCH INTEREST BEFORE ANY DISCUSSION OR NEGOTIATION OF SUCH TRANSACTION ANYBOARD OR COMMITTEE MEMBER WHO HAS A POTENTIAL CONFLICT OF INTEREST WITH RESPECT TO ANYMATTER COMING BEFORE THE BOARD OR THE COMMITTEE SHALL NOT PARTICIPATE I N ANY DISCUSSION OF ORVOTE I N CONNECTION WITH THE MATTER UNLESS INVITED TO RESPOND TO QUESTIONS OR PROVIDE FACTUALINFORMATION BY THE BOARD OR COMMITTEE CHAIR ANY BOARD OR COMMITTEE MEMBER OR KE Y EMPLOYEEWHO GAINS PRIVILEGED INFORMATION BY VIRTUE OF H I S OR HE R ROLE AS A BOARD OR COMMITTEE MEMBEROR KE Y EMPLOYEE SHALL NOT USE THAT PRIVILEGED INFORMATION FOR PERSONAL OR PROFESSIONAL GAIN


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Explanation

FORM 9 9 0 , THE COUNCIL OF PRESIDENTS I S TH E INDEPENDENT GOVERNING BODY OF THE CONFERENCE THAT I SPART V I, RESPONSIBLE FOR EMPLOYING THE COMMISSIONER AND OTHER SENIOR ADMINISTRATORS, PRESCRIBINGSECTION B , DUTIES AND DETERMINING THE TERMS AND CONDITIONS OF EMPLOYMENT CONTRACTS COMPENSATION I SLINE 1 5 REVIEWED AND APPROVED USING DATA GENERALLY AVAILABLEAS TO COMPARABLE COMPENSATION FOR

SIMILARLY QUALIFIED PERSONS I N FUNCTIONALLY COMPARABLE POSITIONS AT SIMILARLY SITUATEDORGANIZATIONS THERE I S CONTEMPORANEOUS DOCUMENTATION AND RECORDKEEPING WITH RESPECT TOTHE DELIBERATIONS AND DECISIONS REGARDING THE COMPENSATION ARRANGEMENTS


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I d e n t i f i e r Return Reference ExplanationFORM 9 9 0 , PART V I ,SECTION C , LINE 1 9

THE ORGANIZATION DOES NOT MAKE I T S GOVERNING DOCUMENTS, CONFLICT OF INTERESTPOLICY, OR FINANCIAL STATEMENTS AVAILABLE TO TH E PUBLIC


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I d e n t i f i e r Return ExplanationReference

AUDIT FORM 9 9 0 , TH E ORGANIZATION HAS A COMMITTEE THAT ASSUMES RESPONSIBILITY FOR OVERSIGHT OF THE AUDITCOMMITTEE PART X I , LINE OF THE FINANCIAL STATEMENTS AND SELECTION OF AN INDEPENDENT ACCOUNTANT TH E PROCESS BY

2C WHICH THE COMMITTEE OVERSEES TH E AUDIT AND SELECTS AN INDEPENDENT ACCOUNTANT HAS NOTCHANGED FROM THE PREVIOUS YEAR

Mid-American Conference 990: Fiscal Year 2010

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