Mid-American Conference 990: Fiscal Year 2011

7/29/2019 Mid-American Conference 990: Fiscal Year 2011

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l efile GRAPHIC p rint - DO NOT PROCESS As Filed Data - DLN: 93493299001122

Form990 Return o f Organization Exempt F r om In co me Ta x OMB No 1545-0047Under section 50 1 ( c ) , 52 7, o r 4947 ( a)(1) of t he Internal Revenue Code ( except b l ac k l un g 2011benefit trust or private fo u nda tio n)D e p a r t m e n t o f th e T r e a s u r yI n t e r n a l R e v e n u e S e r v i c e 0 - The organization may have t o use a copy o f t h is return t o satisfy state reporting requirementsMEMA Fo r the 2011 calendar year , or ta x year beginning 07 - 01-2 011 a n d ending 06-30-2012B Check i f a p p l i c a b l e C Name o f organizationMID-AMERICAN ATHLETIC CONFERENCE IN C1ddress change

D o in g B us in e ss A sName change1n 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(Terminated 24 PUBLIC SQUARE 15TH FLOOR

1Amended r e t u r n C i t y or town, s t a t e or country, a nd ZI P + 4CLEVELAND, OH 441131p p l i c a t i o n pendingF Name a nd a dd re ss o f principal o f f i c e rDR JON STEINBRECHER24 PUBLIC SQUARE 15TH FLOORCLEVELAND,OH 44113

I Ta x - exempt s t a t u s F01(c)(3) 1 501( c) ( ) - 4 ( i n s e r t no ) 1947(a)(1) o r F_ 52 7J Website:- WWWMAC-SPORTS COM

tmpioyer ia enu ric a rio n nu31-0682486

E Telephone number

(216) 566-4622G Gross r e c e i pt s $ 17,743,642

H(a) I s t h is a g ro up return f o ra f f i l i a t e s ? fl Ye s FNo

H(b) Ar e al l a f f i l i a t e s i ncl uded ? f l Ye s F_ NoI f " No , " a t t ac h a l i s t (se e i n st r uct i on s)

H(c) G r o u p e xe mp ti o n number 0 -

K Form o f organization Forporation1r u s t F_ Association1ther 0 - 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 he o r g an i za t io n ' s mission or most significant activitiesFOSTER AMATEUR SPORTS COMPETITION BETWEEN MEMBER INSTITUTION TEAMS

2 Check t h i s b ox O f - i f th e organization discontinued it s operations or disposed o f mor e than 25% o f it s ne t assets3 Number o f voting members o f the g o ve r n i n g b o dy (Part VI, l i n e 1a ) . . . 3 12

r , f 4 N umber o f indep endent voting members o f the g o ve r n i n g b o dy (Part VI, l i n e 1 b ) . . 4 125 Total number o f individuals employed i n c a le n da r ye a r 2011 (Part V, l i n e 2a ) 5 166 Total number o f vo l un t e er s ( e st i mat e i f nec essa ry ) . 6 1007a T o ta l unrelated b us i ne s s r e ve n ue from P ar t V II I, col umn ( C ) , l i n e 12 . 7a 0b Ne t unrelated business taxable i ncome from Form 990-T, l i n e 34 . 7 b 0


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Form 990 (2011) Page 2Statement of Program Service AccomplishmentsCheck i f Schedule 0 contains a response t o any question i n t h i s Part I I I (-

1 B r i e f l y describe the organization's missionSEE SCHEDULE 0

2 Did the organization undertake any significant program services during the yea r w hi ch w er e no t l i s t e d onthe p r i o r Form 990 or 990-EZ7 . . . . . . . . . . . . . . . . . . . . fl Yes F NoIf"Yes,"describe these new s er vi ces o n Schedule 0

3 Di d the organization cease conducting, or make significant changes i n how i t conducts, any programservices? . . . . . . . . . . . . . . . . . . . . . . . . . . FYes F7 NoIf"Yes,"describe these changes on Schedule 0

4 Describe the organization's program service accomplishments f o r each o f i t s three largest program services, as measured byexpenses Section 501(c)(3) and 501(c)(4) organizations and section 4947(a)(1) trusts are required t o report the amount o fgrants and allocations t o others, the t o t a l expenses, and revenue, i f any, f o r e ac h p ro g ra m service reported

4a (Code ) (Expenses $ 5,964,288 i n c l u d i n g grants o f $ ) (Revenue $ 5,859,487TOURNAMENTS AND CHAMPIONSHIPS - INVOLVEMENT I N THE END OF THE SEASON NCAA BOWL GAMES AND CHAMPIONSHIP GAMES

4b (Code ) (Expenses $ 769,500 i n c l u d i n g grants o f $ ) (Revenue $ 1,000,000TELEVISION PROGRAMMING AND PRODUCTION - PROGRAMMING AND SUPPORT FOR TELEVISED SPORTING EVENTS AND OTHER CONFERENCE RELATEDPROGRAMMING

4c (Code ) (Expenses $ 7,208,920 i n c l u d i n g grants o f $ ) (Revenue $ 10,279,808MEMBERSHIP DUES, GRANTS AND GUARANTEES

(Code ) (Expenses $ 2,157,392 i n c l u d i n g grants o f $ ) (Revenue $

4d Other program services (Describe i n Schedule 0 )(Expenses $ 2,157,392 including grants o f $ ) (Revenue $

4e Total program service expensesl- $ 16,100,100F or m 990 (2011 )


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Form 990 (2011) Page 3Checklist of Required Schedules

Yes No1 I s the organization described i n section 501(c)(3) or4947(a)(1) (other than a private foundation)? I f "Yes," Y es

complete ScheduleAs . . . . . . . . . . . . . . . . . . . 12 I s the organization required t o complete Schedule B , Schedule o f Contnbutors(see instructions)? . 2 No3 Di d the organization e n g a g e i n direct or indirect p o l i t i c a l campaign activities on behalf o f or 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 50 1 ( c)(3) organizations . Did the organization e n g a g e i n lobbying a c t i v i t i e s , or ha v e a section 501(h) Noelection i n e f f e c t during th e t ax year? I f "Yes,"complete Schedule C , P a r t I I . . . . . . . . . 45 I s the organization a section 501 ( c ) ( 4 ) , 501 ( c ) ( 5 ) , or 501(c)(6) organization that receives membership dues,

assessments, or similar amounts a s de fi ne d i n Revenue Procedure 98-19? I f "Yes," complete Schedule C , P a r tII I 5 N o

6 Di d the organization maintain a ny d on o r a dv is ed funds or any similar funds or accounts f o r w hi ch do no rs h av e ther i g h t t o provide advice on the distribution or investment o f amounts i n such funds or accounts? I f "Yes,"completeSchedule D , P a r t Is . . . . . . . . . . . . . . . . . . . 6 N o

7 Di d the organization receive or hold a conservation easement, including easements t o preserve o p e n space,th e environment, h i s t o r i c land areas or h i s t o r i c structures? I f "Yes," complete Schedule D , P a r t I I 7 No

8 Di d the organization maintain collections o f works o f a r t , historical treasures, or other similar assets? I f "Yes,"complete Schedule D , P a r t II I. . . . . . . . . . . . . . . . . . . 8 N o9 Di d the organization report an amount i n Part X , l i n e 21, serve as a custodian f o r amounts no t l i s t e d i n Part X , or

provide credit counseling, debt management, credit r e p a i r , or debt negotiation services? I f "Yes,"complete Schedule D , P a r t I V . . . . . . . . . . . . . . . . . . 9 N o

10 Di d the organization, directly or through a related organization, hold assets i n temporarily restricted endowments, 10 Y espermanent endowments, or quasi-endowments? I f "Yes,"complete Schedule D , P a r t V

11 If the organization's answer t o any o f the following questions i s 'Yes/then c o m p le t e S c he du le D, Pa rts VI , V II ,VIII, IX , or X as applicable

a Di d the organization report an amount f o r l a n d , buildings, and equipment i n Part X , linel0? I f "Yes,"completeSchedule D , P a r t VI.95 ll a Y es

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% or more o fit s t o t a l assets reported i n Part X , l i n e 16? I f "Yes," complete Schedule D , P a r t V I I . llb No

c Di d the organization report an amount f o r investments-program related i n Part X , l i n e 13 that i s 5% or more o fit s t o t a l assets reported i n Part X , l i n e 16? I f " Y e s , "complete Schedule D , PartVIII.95 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% or more o f i t s t o t a l assetsreported i n Part X , l i n e 16 ? I f "Yes," complete Schedule D , P a r t I X . li d No

e Di d the organization report an amount f o r other l i a b i l i t i e s i n Part X , l i n e 25? I f "Yes," complete Schedule D , PartX.95 li e Y esf Di d the organization's separate or consolidated financial statements f o r th e t ax year include a footnote that

addresses the organization's l i a b i l i t y f o r uncertain ta x positions under FI N 48 (ASC 740 )? I f "Yes,"complete ll f Y esSchedule D , P a r t X.9512a Di d the organization obtain separate, independent audited f i n a n c i a l statements f o r th e ta x year? I f "Yes,"complete


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Form 990 (2011) Page 4Checklist of Required Schedules (continued)

21 Di d the organization report more than $5,000 o f grants a n d other assistance t o governments a n d organizations i n 21th e Un ited States o n Part IX , column ( A ) , l i n e 1? I f "Yes," complete Schedule I , Parts I an d I I .22 Di d the organization report more than $5,000 o f grants a n d other assistance t o individuals i n the U n it ed S ta t es 22on Part IX , column ( A ) , l i n e 2? I f "Yes,"complete Schedule I , P a r t s I a n d III . . . . .23 Di d the organization answer "Yes" t o P art V I I, Section A, questions 3 , 4 , or 5 , about compe nsatio n o f th e

organization's current a n d former o f f i c e r s , directors, trustees, ke y employees, a n d highest compensated 23employees? I f "Yes,"completeScheduleJ . . . . . . . . . . . . . . . . IN I

24 a Di d the organization ha v e a tax-exempt b ond issue with an outstanding principal amount o f more than $100,000as o f th e l a s t da y o f t he y ea r, t ha t wa s issued a f t e r December 31, 2002? I f "Yes," answer questions 24b-24d an dcomplete Schedule K . I f " No , " g o t o l i n e 25 . . . . . . . . . . . . . . . 24 a

b Did the organization invest a n y proceeds o f tax-exempt bonds beyond a temporary period exception? . 24 bc Di d the organization ma in t ai n a n escrow a ccou nt o t her tha n a refunding escrow a t a n y time during th e year

t o de f ea s e a n y tax-exempt b onds? . 24 cd Di d the o rg an iz at io n a ct a s an "on behalf o f " issuer f o r b onds outstanding a t a n y time during th e year? 24d

25a Section 501(c ) ( 3) an d 501 ( c)(4) organizations . Di d the organization e n g a g e i n an excess benefit transaction witha disqualified person during th e year? I f "Yes," complete Schedule L , P a r t 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, an d t ha t t he transaction ha s not been r ep orted o n a n y o f the organization's p r i o r Forms 990 or 990-EZ? I f 25b"Yes,"complete Schedule L , P a r t I . . . . . . . . . . . . . . . .

26 Was a loan t o or by a current or former o f f i c e r , director, trustee, ke y employee, highly compensated employee, ordisqualified perso n o utsta ndin g as o f the en d o f t he o rg an iz at io n 's t ax year? I f "Yes," complete Schedule L , 26P ar t I I . . . . . . . . . . . . . . . . . . . . . . . . . . .

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

28 Was th e organization a party t o a business transaction with o n e o f the following parties? (see Schedule L , Part I Vinstructions f o r applicable f i l i n g thresholds, conditions, a n d exceptions)

a A current or former o f f i c e r , director, trustee, or ke y employee? I f "Yes,"complete Schedule L , P a r tI V . . . . . . . . . . . . . . . . . . . . . . . . . 28 a

b A family member o f a current or former o f f i c e r , director, trustee, or ke y employee? I f "Yes,"complete Schedule L , P a r t I V . . . . . . . . . . . . . . . . . . 28 b

c A n entity o f which a current or former o f f i c e r , director, trustee, or key employee ( o r a family member thereof) wa san o f f i c e r , director, trustee, or owner? I f "Yes,"complete Schedule L , P a r t I V . . 28c

29 Di d the organization receive more than $25,000 i n n o n-cash contributions? I f " Y e s , "complete Schedule M 2930 Di d the organization receive contributions o f a r t , historical treasures, or other similar assets, or q u a l i f i e d

conservation contributions? I f " Y e s , "complete Schedule M . . . . . . . . . . . 3031 Di d the organization l i q u i d a t e , terminate, or dissolve a n d cease operations? I f "Yes," complete Schedule N ,

P a r t I . . . . . . . . . . . . . . . . . . . . . . . . . . 31

No

No

Y es

No

No

No

No

No

No

No

NoNo

No

No


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Form 990 (2011) Page 5KEWStatements 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

Yes Nola Enter the number reported i n Bo x 3 o f Form 1096 Enter-0- i f no t applicable

la 60b Enter the number o f Forms W-2G included i n l i n e la Enter-0- i f no t applicable

lb 0c Di d the organization comply with backup withholding r u l e s f o r reportable payments t o vendors and reportable

gaming (gambling) winnings t o p r i z e winners? . . . . . . . . . . . . . . . . . 1c Yes2a Enter the number o f employees reported on Form W-3, Transmittal o f Wage and Tax

Statements f i l e d f o r the calendar year ending w ith o r within the year covered by t h i sreturn . . . . . . . . . . . . . . . . . . . . 2a 16

b I f a t least one 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 . I f the sum o f l i n e s la and 2a i s greater than 250, yo u may be required t o e - f i l e (see instructions)3a Di d the organization have unrelated business gross income o f $1,000 or more during the

year? . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3a Nob I f "Yes," ha s 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 . . . . 3b

4a At any time during the calendar year, d i d the organization have an interest i n , or a signature or other authorityover, a f i n a n c i a l account i n a foreign country (such as a b a n k a cc ou nt or securitiesaccount)? . . . . . . . . . . . . . . . . . . . . . . 4a No

b I f "Yes," enter the name o f the foreign country 0 -Se e instructions f o r f i l i n g requirements f o r Form TD F 90-22 1 , Report o f Foreign Bank an d Financial Accounts

5a Was the organization a party t o a prohibited tax shelter transaction a t any time during t he t ax year? . . 5a Nob Did any taxable party n o t i f y the organization that i t w as or i s a party t o a prohibited tax shelter transaction? 5b Noc If"Yes" t o l i n e 5a or 5b, d i d the organization f i l e Form 8886-T?

5c6a Does the organization have annual gross receipts that are normally greater than $100,000, and d i d the 6a No

organization s o l i c i t any contributions that were n ot t ax deductible? . .b I f "Yes," d i d the organization include with every solicitation an express s t a tement that such contributions or g i f t s

were n ot ta x deductible? . . . . . . . . . . . . . . . . . . . . . . . 6b7 Organizations that may receive deductible contributions under section 170(c).

a Di d the organization receive a payment i n excess o f $75 made p a r t l y as a contribution and p a r t l y f o r goods and 7a Noservices provided t o the payor? . . . . . . . . . . . . . . . . . . . .

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 or services provided? . 7bc Di d the organization s e l l , exchange, or otherwise dispose o f tangible personal property f o r which i t w as required t o

f i l e Form 82827 . . . . . . . . . . . . . . . . . . . . . . . . . . 7c No


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Form 990 ( 2011) Page 6Lamovernance , Management, and Disclosure F o r each "Yes" response t o l in es 2 through 7b below, and f o ra "No" response t o l i ne s 8 a , 8 b , o r 10b below, describe t h e circumstances, processes, or changes i n Schedule0. See instructions.Check i f Schedule 0 contains a response t o a n y q ue st io n i n t h i s Part VI .F

Section A . Governing Body and ManagementYes No

la Enter th e number o f voting members o f th e governing body a t th e en d o f t he t axyear . . . . . . . . . . . . . la 12

b Enter th e number o f voting members included i n l i n e la, above, w ho areindependent . . . . . . . . . . . . . . . . lb 12

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

3 Di d th e organization delegate control over management duties cus tom arily per for m e d by or under th e directsupervision o f o f f i c e r s , directors or trustees, or ke y employees t o a management company or other person? . 3 No

4 Di d th e organization make any significant chan ges t o i t s governing documents since th e p r i o r Form 990 wasf i l e d ? 4 No

5 Did th e organization become aware during th e year o f a significant diversion o f the organization's assets? 5 No6 Di d th e organization have members or stockholders? 6 Yes7a Di d th e organization have members, stockholders, or other persons who ha d th e power t o e le ct o r appoint on e or

more members o f th e governing body? . . . . . . . . . . . . . . . . 7a Yesb Ar e any governance decisions o f th e organization reserved t o ( o r subject t o approval by) members, stockholders, 7 b No

or persons o t he r t h an th e governing body?8 Di d th e organization contemporaneously document th e meetings hel d or w rit te n actions undertaken during th e

year by th e followinga The governing body? . . . . . . . . . . . . . . . . . . . . . . . . 8a Yesb Each com mittee with authority t o act on behalf o f th e governing body? . 8b Yes

9 I s there any o f f i c e r , director, trustee, or ke y employee l i s t e d i n P art VII, Section A, w ho cannot be reached a t th eFrganization's mailing address? If " Yes, " p rovide th e names and addresses n Schedule 0 . . . 9 NoSection B . Policies ( T h i s S ect ion B requests information about p o l i c i e s n o t required by t h e I n t e r n a lRevenue Code. )

Yes No10a Di d th e organization have l o c a l chapters, branches, or a f f i l i a t e s ? 10a No

b If"Yes, " d i d th e organization have written policies a n d p r oc ed u re s g o ve rn i ng th e 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 th e organization's exemptpurposes? . . 10b

11a Has th e organization provided a c om p le t e c op y o f t h i s Form 990 t o a l l members o f i t s governing body before f i l i n gth e form? 11a Yes

b Describe i n Schedule 0 th e process, i f any, used by th e organization t o review th e Form 990


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Form 99 0 (2011) Page 7Compensation of Officers , Directors , Trustees , Key Employees , Highest CompensatedEmployees , and Independent ContractorsCheck i f Schedule 0 contains a response t o any question i n t h i s Part VI I (-

Section A. Officers, Directors, Trustees, Kev Employees, and Highest Compensated Employeesla Complete t h i s table f o r a l l persons required t o be l i s t e d Report compensation f o r the calendar year ending with or within the organization'stax year* L i s t a l l o f the organization ' s current o f f i c e r s , directors, trustees (whether individuals or organizations), regardless o f amounto f compensation, and current ke y 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 the organization' s current ke y employees, i f any Se e instructions f o r d e f i n i t i o n o f "key employee "* L i s t the organization's f i v e current highest compensated employees (other than an o f f i c e r , director, trustee or ke y employee)who received reportable compensation (Box 5 o f Form W-2 and/or Box 7 o f Form 1099-MISC) o f more than $100,000 from theorganization a nd a ny related organizations* L i s t a l l o f the organization's former o f f i c e r s , ke y employees, or highest compensated employees who received more than $100,000o f reportable compensation from the organization a nd a ny related organizations* L i s t a l l o f the organization' s former directors or trustees that received, i n the capacity as a former director or trustee o f theorganization, more than $10,000 o f reportable compensation from the organization a nd a ny related organizationsL i s t persons i n the following order individual trustees or 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 former such persons1Check t h i s b ox i f neither the organization nor any related organizations compensated any current or former o f f i c e r , director, or trustee

(A) (B ) (C) (D) (E) (F)Name and T i t l e Average Position (do no t check Reportable Reportable Estimated

hours more than one box, com pe nsa tio n co mpe nsatio n amount o f otherpe r unless person i s both from the from related compensationweek an o f f i c e r and a organization (W - organizations from the

(describe director/trustee) 2/1099-MISC) (W - 2/1099- organization andhours i D = MISC) related

f o r - b oo organizationsrelated M 0organizations

C m T0Schedule

0) m q mq4 ' Q ^+

fl,

( 1 ) DR JOANN GORA CHAIR 1 00 X X 0 0 0PRESIDENT BALL STATE UNIVERSITY( 2 ) DR MARY ELLEN MAZEY 1 00 X 0 0 0PRESIDENT BOWLING GREEN STATE UNIVERSITY( 3 ) DR GEORGE ROSS 1 00 X 0 0 0PRESIDENT CENTRAL MICHIGAN UNIVERSITY( 4 ) DR SUSAN MARTIN

1 00 X 0 0 0PRESIDENT EASTERN MICHIGAN UNIVERSITY( 5 ) DR LESTER LEFTON 1 00 X 0 0 0PRESIDENT KENT STATE UNIVERSITY


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Form 990 (2011) Page 8Section A. Officers , Directors , Trustees, Key Employees, and Highest Compensated Employees (continued)

(A)Name and T i t l e

(B)Averagehoursperweek

(describe

(C)Position (do not checkmore than one box,

unless person i s bothan o f f i c e r and adirector/trustee)

(D)Reportable

compensationfrom the

organization (W-2/1099-MISC)

(E)Reportable

compensationfrom relatedorganizations(W- 2/1099-

(F)Estimated

amount o f othercompensation

from theorganization and

hoursf o rrelatedorganizationsSchedule0)

E-C

^- F

4 'ry

Q

D

0

^

, p =3uoa r t ,{7a0

J^+

Toa ,

MISC) relatedorganizations

lb Su b - Total . . . . . . . . . . . . . . . 0 -c Total from continuation sheets to Part VII, Section A . . . 0 -d Total ( add l i n e s lb an d 1c ) . . . . . . . . . . . . 0 - 638,626 0 135,013


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Form 99 0 (2011) Page 9N Statement of Revenue

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

exempt business excluded fromfunction revenue ta x underrevenue sections

5 12 , 51 3, or514

la Federated campaigns . lab Membership dues . . . . lb

C C c Fundraising events . 1c45 Cx^ d Related organizations . ld

e Government grants ( c o n t r i b u t i o n s ) lei f 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 , an d ifs i m i l a r amounts not i n c l u d e d above

g Noncash contributions included i nl i n e s la-1f $

QM h Total.Add l i n e s la-1f . . . . . . . 0 -Business Code

2a MEMBERSHIP DUES 711210 7,307,500 7,307,500a 2 b BOWL CHAMPIONSHIP SERI 711210 2,711,319 2,711,319a ' C NCAA / NI T BASKETBALL 711210 1,862,759 1,862,759

d BOWL ASSESSMENTS 711210 1,690,000 1,690,000e MAC TELEVISION 711210 1,000,000 1,000,000cf All other program service revenue 2,567,717 2,567,717

g Total . Add l i n e s 2a-2f . . . . . . . 0 - 17,139,2953 I nv e st m e n t inc o me (including dividends, interest

and other similar amounts) . 0 - 17,321 17,3214 Income fro m invest me nt o f tax-exempt bond proceeds , . 0 -5 Royalties . . . . . . . . . . . . 1 ,

( i ) Real ( i i ) Personal6a Gross rents

b Less r e n t a lexpenses

c Rental incomeo r ( l o s s )


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Form 990 (2011) Page 10Statement of Functional Expenses

Section 501(c)(3) and 501(c)(4) organizations must complete a l l columnsA l l other organizations must complete column (A ) b ut are no t required t o complete columns ( B ) , ( C ) , an d (D)Check i f Schedule 0 contains a response t o an y question i n t h i s Part IX (-

Do n o t i nc lu de 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 eexpenses

(C)Management an dgeneral expenses

(D )Fundraisingexpenses

1 G ra nt s a nd other assistance t o governments an d organizationsi n th e United States See P ar t I V, l i n e 21

2 G ra nt s a nd other assistance t o individuals i n th eUnited States See P ar t I V, l i n e 22

3 Grants and other assistance t o governments,organizations , an d individuals outside th e UnitedStates See P ar t I V, l i n e s 15 an d 16

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

key employees 488,722 195,490 293,2326 Compensation no t included above, t o disqualified persons

(as defined under section 4958( f ) ( 1 ) ) a nd pe rs on sdescribed i n section 4958( c)(3)(B)7 Other salaries and wages 839,655 755,690 83,9658 Pension plan contributions ( include section 401(k) and section

403(b) employer contributions ) . 74,612 67,151 7,4619 Other employee benefits 94 ,483 85,035 9,44810 Payroll taxes 81,450 73,305 8,14511 F ees f o r services ( non-employees)

a Management . 8,528 8,528b Legal 40,492 40,492c Accounting . . . . . . . . . . 18,671 18,671d Lobbying . .e Professional fundraising Se e P a r t I V, T in e 17f Investment management fees 1,630 1,630g Other 802 802

12 Advertising and promotion 98,852 98,85213 Office expenses 91,798 9,008 82,79014 Information technology 8,525 8,52515 Royalties16 Occupancy 62,432 62,432


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Form 99 0 (2011) Page 11Balance Sheet

(A) (B )Beginning o f year En d o f year

1 Cash-non-interest-bearing 25,000 1 25,0002 Savings and temporary cash investments . 3,344,394 2 2,563,8813 P le dg es a nd grants receivable, ne t 34 Accounts r e c ei v a bl e , n e t . 21,235 4 291,6335 Receivables f r om c u rr en t a n d f or m er o f f i c e r s , directors, trustees, ke y employees, andhighest compensated employees Complete Part I I o f

Schedule L 56 Rec eiv ables f ro m o th er disqualified persons (as defined under section 4958(f)(1)) and

persons described i n section 4958(c)(3)(B) Complete Part I I o fSchedule L 6

7 Notes and loans receivable, ne t 78 Inventories f o r sale or use 89 Prepaid expenses and deferred charges 64,456 9 92,62510 a Land, buildings, and equipment cost or ot her basis Complete 322,814

P a r t VI o f Schedule D 10ab Less accumulated depreciation 10b 232,867 57,367 10c 89,947

11 Investments-publicly traded securities . 11 4,025,27312 Investments-other securities Se e P art I V, l i n e 11 1213 I n v es t m en t s-pr o g ra m -r e la t e d Se e P ar t I V, l i n e 11 . 1314 Intangible assets 1415 Other assets Se e Pa rt I V, l i n e 11 197 15 19716 Total assets . Add lines 1 through 15 (must e q u a l line 34) . . 3,512,649 16 7,088,55617 Accounts payable and accrued expenses 41,368 17 2,669,94618 Grants payable 1819 Deferred revenue 254,675 19 263,56620 Tax-exempt bond l i a b i l i t i e s 2021 Escrow or custodial a cco unt l i a b i l i t y Complete P a r t IV of Schedule D 2122 Payables t o current a nd f or me r o f f i c e r s , directors, trustees, ke y

employees, highest compensated employees, and disqualifiedp er so ns C om pl et e P ar t I I o f Schedule L . 22

23 Se c ured mor tgag es and notes payable t o unrelated t h i r d parties 1 5 , 2 9 0 23 6 , 9 5 124 Unsecured notes and loans payable t o unrelated t h i r d parties 2425 Other l i a b i l i t i e s (including federal income t a x , payables t o related t h i r d parties,


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Form 990 (2011) Page 12 R e co n ci l li a ti o n o f Ne t Assets

Check i f Schedule 0 contains a response t o any question i n t h i s P art X I .F

1 Total revenue (must e qua l P art V II I , c o lumn ( A ) , l i n e 12)1 17,743,642

2 Total expenses (must e qua l P art IX, c o lumn ( A ) , l i n e 25)2 16,844,473

3 Revenue less expenses Subtract l i n e 2 from l i n e 1 .3 899,169

4 Ne t assets or fund balances a t beginning o f year (must e qua l P ar t X , l i n e 33 , c o lumn (A))4 3,093,921

5 Ot he r c ha n g e s i n ne t assets or fund b alances (explain i n Schedule O) .5 3,498

6 Ne t assets or fund balances a t end o f year Combine l i n e s 3 , 4 , and 5 (must equal Part X , l i n e 33 , c o lumn( B ) ) 6 3,996,588

GZMMFinancial Statements and ReportingCheck i f Schedule 0 contains a response t o any question i n t h i s P art X II .F

Yes NoAccounting method used t o prepare th e Form 990 fl Cash FAccrual (OtherI f the organization changed i t s method o f accounting from a p r i o r year or checked "Other," explain i nSchedule 0

2a Were the organization's f i n a n c i a l s t at e m en t s c o mp i le d or reviewed by an independent accountant? 2a Nob Were the organization's f i n a n c i a l statements a udi te d by a n independent accountant? . 2b Ye sc I f "Yes," t o 2a o r 2b , does th e organization have a c ommi t t e e that assumes responsibility f o r oversight o f the

a u d i t , review, or compilation o f i t s f i n a n c i a l statements and selection o f an independent accountant?I f the organization changed either i t s oversight process or selection process during t he t ax ye ar, explain i nSchedule 0 . . . . . . . . . . . . . . . . . . . . . . . . . . 2c Ye s

d I f "Yes" t o l i n e 2a or 2b, che ck a bo x below t o indicate whether the financial statements f o r the y ea r w er e i ssue don a separate basis, consolidated b asis, or bothFSeparate basis fl Consolidated basis fl Both consolidated a n d s ep ar at e d basis

3a As a result o f a federal award, was th e organization required t o undergo an a udi t o r audits as set f o r t h i n th eSingle Audit Ac t and OMB Circular A-133? . . . . . . . . . . . . . . . 3a No

b I f"Yes," d i d the organization undergo the required a udi t o r audits? I f the organization d i d no t undergo the required 3baudit or audits, explain why i n Schedule 0 a nd de sc ri be a ny st eps t ake n t o u nd er go s uc h audits .

Fo rm 990 (2011)


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l efile GRAPHIC p rint - DO NOT PROCESS As Filed Data - DLN: 93493299001122SCHEDULE 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) 2 0 1 1omplete i f t h e o rg a ni z a ti o n 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 charitable trust.I n t e r n a l Revenue S e r v i c e

^ Atta c h t o Form 9 9 0 or Form 9 9 0 - E Z . ^ S ee s e p a r a t e instructions.Name of t h e o r g a n i z a t i o n Employer ide n t i f i cat ion numberMID-AMERICAN ATHLETIC CONFERENCE IN C

31-0682486Reason for Public C h a r i t y Status ( A l l organizations must c om p l e t e t h i s p a r t . ) See InstructionsTh e o r g a n i z a t i o n i s n o t a p r i v a t e foundation beca use i t i s ( F o r l i n e s 1 through 1 1 , check o n l y on e box)

1 1 A church, convention o f c h ur c h e s, or association o f c h u r c h e s section 170 ( b)(1)(A)(i).2 1 A s c h oo l d es c r ib e d i n section 170 (b)(1)(A)(ii). (Attach S c h e d u l e E )3 1 A hospital or a cooperative hospital service organization described i n section 170 ( b)(1)(A)(iii).4 1 A m e di ca l r e se a rc h organization op e r a t e d i n conjunction with a hospital described i n section 17 0 (b)(1)(A)(iii). Enter th e

hospital's n a m e , c i t y , a n d state

5 fl An organization operated f o r th e benefit o f a college or university owned or op e r a t e d by a g o v e r n m e n t a l u n i t described i nsection 170 ( b)(1)(A)(iv ) . ( C o m p l e t e Part I I )6 fl A federal, s ta te , or l o c a l government or g o v e r n m e n t a l u n i t described i n section 17 0 ( b) ( 1 ) (A ) ( v ) .7 1 An organization that normally receives a substantial part o f i t s s u pp or t f ro m a g o v e r n m e n t a l u n i t or from th e general public

described i nsection 170 ( b)(1)(A)(vi ) ( C o m p l e t e Part I I )

8 fl A community trust described i n section 170 ( b)(1)(A)(vi ) ( C o m p l e t e Part I I )9 F An organization that normally receives (1 ) more 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 gross

receipts from activities related t o it s exempt f un c t i on s-subje c t t o certain exceptions, a n d (2 ) no more t h a n 331/3% o fit s sup p or t from gross inves tment income a n d unrelated busi n e ss taxable income (less section 511 tax) from b u s i n e s s e sacquired by th e organization after June 3 0 , 1975 S e e section 50 9 (a)(2). ( C o m p l e t e Part I I I )

10 fl An organization o rg an iz ed a n d o pe ra t ed exclusively t o test f o r public safety S ees ectio n 509(a)(4).11 fl An organization organized a n d operated exclusively f o r t h e b en ef it of , t o perform th e functions o f , or t o carry ou t th e pu rpo s es o f

on e or more publicly sup p or t e d organizations described i n section 5 0 9 ( a ) ( 1 ) or section 5 0 9 ( a ) ( 2 ) S e e section 50 9 (a)(3 ) . Checkth e box that describes th e t y p e o f supporting organization a n d co mplete l i n e s 11e through 11h

a fl Type I b fl Type I I c f l Type I I I - Functionally integrated d fl Type I I I - O t h e re fl B y c h ec ki n g t h i s box, I c e r t i f y t ha t t he organization i s not controlled directly or indirectly by on e or more disqualified p e r son s

o th e r t h a n f ou n da t io n managers a n d o th e r t h a n on e or more publicly sup p or t e d organizations described i n section 5 0 9 ( a ) ( 1 ) orsection 5 0 9 ( a ) ( 2 )

f I f th e organization received a written d et e rm i na t i on f r om th e IR S that i t i s a Type I , Type I I or Type I I I supporting organization,c h e c k t h i s box F

g Since August 17, 2006, h a s th e organization a c c e p t e d a n y g i f t or contrib ut ion fro m a n y o f th efollowing perso ns?( i ) a p e r son who directly or indirectly controls, either alone or together with p e rs o ns d es cr i be d i n ( i i ) Yes No


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Sc he du le A ( Fo rm 990 or 990-EZ) 2011 Page 2Support Schedule fo r Organizations Described i n IRC 170(b ) ( 1)(A)(iv) and 170 ( b)(1)(A)(vi)(Complete only i f y o u c he ck ed the box 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, plea s e complete Part I I I . )

Section A. Public SupportCalendar year ( o r f is c a l year beginning (a) 2007 (b) 2008 ( c ) 2009 (d) 2010 (e) 2011 ( f ) Totali n )1 G i f t s , grants, contributions, a nd

membership fees received (D o no tinclude a ny "unusualgrants " )2 Tax revenues levied f o r theorganization's benefit a nd eitherpaid t o or expended on it sbehalf

3 The value o f services or 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 The portion o f t o t a l contributions

by e a ch pe rs o n (other than agovernmental u n i t or 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 Suppor tCalendaryear ( o r f is c al year beginning (a) 2007 (b) 2008 ( c ) 2009 (d) 2010 (e) 2011 ( f ) Totalin )7 Amounts from l i n e 48 G ro s s i nc om e from i n t e r e s t ,

dividends, payments received onsecurities loans, rents, royaltiesa nd income from similar

10

1112

sourcesNe t income from unrelatedbusiness a c t i v i t i e s , whether ornot the business i s regularlycarried onOther income (Explain i n PartIV ) Do no t include gain or los sfrom the s a le o f capital assetsTotal support (Add l i n e s 7through 10)Gross receipts from related a c t i v i t i e s , etc (See instructions 12


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Sc he dul e A ( Fo rm 99 0 o r 990-EZ) 2011 Page 3IMMITMSupport Schedule fo r Organizations Described i n IRC 509(a)(2)

(Complete only i f y ou c he cke d 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 u n d e rPart I I . I f the organization f a i l s t o qualify u n d e r the tests l i s t e d be lo w , pl e as e complete Part I I . )

Section A . Public SupportCale n d ar y e ar ( o r f is c al year beginning (a ) 2007 (b ) 2008 ( c ) 2009 (d ) 2010 (e ) 2011 ( f ) Totalin )1 G i f t s , grants, contributions, and

membership fees received (Dono t include any "unusualgrants " )2 Gr o s s receipts from ad mis s io n s ,m e r c h a n d i s e s old or servicesperformed, or f a c i l i t i e s furnished 9,517,464 11,382,987 10,295,920 11,785,341 17,139,295 60,121,007i n any activity that i s related t othe organization's tax-exemptpurpose

3 Gr o s s receipts from activities thatar e no t a n u nr el ate d tr ad e orbu s in es s u n de r section 513

4 Tax revenues levied f o r theorganization's benefit and eitherpaid t o or expended on it sbehalf

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

6 Total . Add lines 1 through 5 9,517,464 11,382,987 10,295,920 11,785,341 17,139,295 60,121,0077a Amounts i nc lu de d o n l i n e s 1 , 2 ,

and 3 r e ce iv ed f r om disqualified 0persons

b Amounts i nc lu de d o n l i n e s 2 and3 r e ce iv e d f r om other thandisqualified persons that exceed 0the greater o f $5,000 or 1% o fthe amount on l i n e 13 f o r the year

c Add l i n e s 7a and 7b 08 Public Support (Subtract l i n e 7c 60,121, 007from l i n e 6 )Section B. Total Support

Cale n d ar y e ar ( o r f is c al yearbeginning in )

9 Amounts from l i n e 610a Gr o ss i nc om e from i n t e r e s t ,dividends, payments received

on s e c uri ti e s l oan s , rents,royalties and i n c o m e from

(a ) 2007 ( b ) 2008 ( c ) 2009 (d ) 2010 ( e) 2011 ( f ) Total9,517,464 11,382,987 10,295,920 11,785,341 17,139,295 60,121,007

576,669 549,369 608,225 559,127 604,347 2,897,737


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S ch ed ul e A (Form 99 0 o r 990-EZ) 2011 Page 4Supplemental Information . Supplemental Information. Complete t h i s part t o provide the explanationr eq uir ed b y Part I I , l i n e 10; Par t I I , l i n e 17 a or 17b; or Part I I I , l i n e 12. Also complete t h i s part fo r anyadditional information. ( See instructions).

Facts And Circumstances Test

Explanation

Schedule A (Form 99 0 or 990-EZ) 2011


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A d d i t i o n a l D a t a

Software I D:Software Version:

E I N : 31 -0682486Name: MID-AMERICAN ATHLETIC CONFERENCE INC

Form 990 , Special Condition D e s c r i p t i o n :Special C o n d i t i o n D e s c r i p t i o n

Form 990 , Part I I I - 4 Program Service Accomplishments ( See the Instructions)

4d . Other program services

( C o d e ) ( E x p e n s e s $ 2 , 1 5 7 , 3 9 2 i n c l u d i n g g r a n t s o f $ ) ( R e v e n u e $


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lefile GRAPHIC print - DO NOT PROCESS I As Filed Data - I DLN: 934932990011221SCHEDULE D(Form 9 9 0 ) Supplemental F i n a n c i a l Statements

1 - Complete i f th e organization answered "Yes," to Form 990,

OMB No 1545-0047

2 0 1 1D e p a r t m e n t o f t h e T r e a s u r y Part IV , l i n e 6 , 7 , 9 , 10 , 11 a 11 b 11 c 11 d 11 e 11 f 12 a , or 12 b baffimI n t e r n a l R e v e n u e S e r v i c e 1 - Attach to Form 990. 1 - See separate instructions.Name o f the organization Employer identification numberMID-AMERICAN ATHLETIC CONFERENCE IN C

31-0682486Organizations Maintaining Donor Advised Funds o r Other S im ilar Funds o r Accounts . Complete i f theor g anization answered "Yes" t o Form 990 Part IV , l i n e 6 .

(a ) Donor advised funds (b) Funds an d other accounts1 Total number a t end o f year2 Aggregate contributions t o (during year)3 Aggregate grants from ( during year)4 Aggregate value a t end o f year5 Did the organization inform a l l d on or s a nd donor advisors i n w r i t i n g that the assets held i n donor advised

funds a re t he organization s property , subject t o the organization s exclusive l e g a l control? FYes I No6 Di d the organization inform a l l g rante e s , donors, and don or advisors i n writing that grant funds may be

used only f o r charitable purposes and no t f o r the benefit o f the donor or donor advisor , or f o r any other purposeconferring impermissible private benefit fl Yes fl No

MRSTI-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 by the organization ( check a l l that apply)1 Preservation o f land f o r public use ( e g , recreation or pleasure ) 1 Preservation o f an historically importantly land area1 Protection o f natural habitat 1 Preservation o f a c e r t i fi e d h i s t o r ic structurefl Preservation o f o pe n s pa ceComplete 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 t ax year

Held at th e En d of th e Yeara Total number o f conservation easements 2ab Total acreage restricted 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 Number o f conservation easements included i n ( c ) acquired a f t e r 8/17/06 2d

N umber o f conservation easements modified, transferred, released, extinguished, or terminated by the organization duringthe taxable year 0 -

4 N umber o f states where property subject t o conservation easement i s located 0 -5 Does the organization have a written policy regarding the periodic monitoring , inspection, handling o f violations, and


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Sc he du le D ( Fo rm 990) 2011 Page 2r:FTnFW Organizations Maintaining Collections of Art , Historical Treasures , or Other Similar Assets ( c o n t i n u e d )3 Using t h e o r ga n i z a t i o n' s accession and other r e c o r d s , check any o f t h e f o l l o w i n g t ha t a r e a s i g n i f i c a n t use o f i t s c o l l e c t i o n

items (check a l l that apply)a F_ Public exhibition d fl Loan or exchange programsb 1 Scholarly research e (- Otherc F Preservation f o r future generations

4 Provide a description o f the organization's collections an d explain how they further the organization's exempt purpose i nPart XIV

5 During the year, d i d the organization s o l i c i t or receive donations o f a r t , historical treasures or other similarassets t o b e s o l d t o r a i s e funds r a t h e r than t o b e maintained a s p a r t o f t h e o r g an i za t i o n 's c o l le c t i o n? 1 Yes 1 No

Escrow and Custodial Arrangements . Complete i f the organization answered "Yes" t o Form 990,Part IV, l i n e 9 , or reported an amount on Form 990, Part X , l i n e 21 .

la I s the organization an agent, trustee, custodian or other intermediary f o r contributions or other assets notincluded on Form 990, Part X7 1Yes FNo

b If "Yes," explain the arrangement i n Part XIV an d complete the following tableAmount

c Beginning balance 1cd Additions during the year lde Distributions during the year lef Ending balance i f

2a Did the organization include an amount on F or m 9 90 , Part X , l i n e 21? fl Yes fl Nob If"Yes," explain the arrangement i n Part XIVMITIT-ndowment Funds . Comp l e t e I f the or g anization answered "Yes" t o Form 990, Part I V , l i n e 10 .la Beginning o f year b alanceb Contrib utions .c Investment earnings or lossesd Grants or scholarships . .e Other expenditures f o r f a c i li t ie s

an d programsf Administrative expensesg En d o f year b alance .

(a)Current Year ( b)Prior Year (c)Two Y ea rs B ac k ( d) Th ree Y ea rs B ac k (e )Fou r Y ea rs B ac k1,200,000 310,617

889, 383 3 10,617

1 ,200,000 1, 200,000 310,617

2 Provide the estimated percentage o f the yearend balance held asa Board designated or quasi-endowment 0 - 100 000 %

0 %


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Sc he du le D ( Fo rm 990) 2011 Page 3Investments-Other Securities . See Form 990 , Part X , l i n e 12 .

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

T o t a l . (Column (b ) s h o u l d e q u a l Form 9 90 , P ar t X , co l ( B ) l i n e 1 2 ) 0 1Investments-Program Related . See Form 990, Part X, l i n e 13 .(a) Description o f investment type (b) Book value I ( c ) Method o f valuationCost or end-of-vear market value


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Sc he du le D ( Fo rm 990) 2011 Page 4171174T- Reconciliation of Chang 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 17,743,6422 Total expenses (Form 990, Part IX , column ( A ) , l i n e 25 ) 2 16,844,4733 Excess or ( d ef i ci t ) f o r the year Subtract l i n e 2 from l i n e 1 3 899,1694 Ne t unrealized gains (losses) on investments 4 3,4985 Donated services and us e o f f a ci l it ie s 56 Investment expenses 67 Prior period adjustments 78 Other (Describe i n Part X I V ) 89 Total adjustments (net) Add l i n e s 4 - 8 9 3,49810 Excess or ( d ef i ci t ) f o r the year per financial statements Combine l i n e s 3 and 9 10 902,667

Reconciliation of Revenue p er Audited Financial Statements With Revenue p er Return1 Total revenue, gains, and other support per audited f i n a n c i a l statements . 1 17,747,1402 Amounts included on l i n e 1 b ut not on Form 990, Part V I II , l i n e 12a Ne t unrealized gains on investments . 2a 3,498b Donated services and us e o f f a c i l i t i e s . 2bc Recoveries o f p r i or year grants 2cd Other (Describe i n Part X I V ) . . . . . . . . . . . 2de Add l i n e s 2a through 2d . . . . . . . . . . . . . . . . . . . . 2e 3,498

3 Subtract l i n e 2e from l i n e 1 . . . . . . . . . . . . . . . . . . . . 3 17,743,6424 Amounts included on Form 990, Part V I II , l i n e 12, b ut no t on l i n e 1a Investment expenses not included on Form 990, Part VIII, l i n e 7b . 4ab Other (Describe i n Part XIV ) . . . . . . . . . . 4bc Add l i n e s 4a and 4b . . . . . . . . . . . . . . . . . . . . . . 4c 0

5 Total Revenue Add l i n e s 3 and 4 c . (This should equal Form 990, Part I , l i n e 12 . . . . . 5 17,743,642 Reconciliation of Expenses per Audited Financial Statements With Expenses per Return

1 Total expenses and losses pe r audited f i n a n c i a l 16,844,473statements . 1

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 us e o f f a c i l i t i e s . 2ab Prior year adjustments 2bc Other losses . . . . . . . . . . . . . . . 2cd Other (Describe i n Part X I V ) . . . . . . . . . . . 2d


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l efile GRAPHIC p rint - DO NOT PROCESS As Filed Data - DLN: 93493299001122Schedule J Compensation Information OMB No 1545-0047(Form 990) For c ertain Officers, Directors, Trustees, Key Employees, an d Highest 2011ompensated Employees

1 - Complete i f t he organization answered " Ye s" t o 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 2 3. Publicpen toI n t e r n a l R e v e n u e S e r v i c e 1 - Attach to Form 9 9 0 . 1 - Se e separate instructions. InspectionName of the organizationMID-AMERICAN ATHLETIC CONFERENCE I NC

Employer identification number31-0682486

Questions Regarding Compensation

la Check th e ap propiate box( es ) i f th e organization provided an y o f th e following t o or f o r a person l i s t e d i n Form9 9 0 , Part V I I , Section A, l i n e la Complete Part I I I t o provide an y relevant information regarding t he se i te ms1 First-class or charter travel 1 Hous ing allowance or residence f o r personal us e1 Travel f o r companions 1 Payments f o r b us in e ss u se o f personal residence1 Tax idemnification an d gross - up payments F Health or social club dues or i n i t i a t i o n fees1 Discretionary spending ac co unt 1 Personal services ( e g , maid, chauffeur, chef)

Ye s I No

b I f an y o f th e boxes i n l i n e la are checked, d i d th e organization follow a written policy regarding payment orreimbursement orprovision o f a l l th e expenses described above? I f "No," com plete Part I I I t o explain lb Ye s

2 Did th e organization require substantiation p r i o r t o reimbursing or allowing expenses i nc ur re d b y a l lo f f i c e r s , directors, trustees, an d th e CEO/Executive Director, regarding th e items ch ecked i n l i n e l a? 2 Ye s

3 Indicate w hi ch , i f any, o f th e following th e organization uses t o establish th e compensation o f th eorganization ' s CEO/ Executive Director Check a l l that applyF Compensation committee F Written employment contract1 I n d e p e n de n t c o m p e n sa t i o n consultant 1 Compensation survey or studyF Form 990 o f other organizations F Approval by th e board or c o mp e n sa t i on c o mm i tt e e

4 During t he ye ar , d i d a ny p e rs on l i s t e d i n Form 9 9 0 , Part V I I , Section A, l i n e la with respect t o th e f i l i n g organizationor a related organization

a Receive a s ev era nc e payment or change-of-control payment? 4a Nob Participate i n , or receive payment from, a supplemental nonqualified retir ement plan? 4b Ye sc Participate i n , or receive payment from, an equity-based compensation a rra ngem ent? 4c No

I f "Yes" t o an y o f l in e s 4a-c, l i s t th e p er so ns a nd provide th e applicable amounts f o r ea ch item i n Part I I I

O nl y 50 1 ( c)(3) an d 501(c)(4) organizations only must complete l i n e s 5 - 9.5 For persons l i s t e d i n form 9 9 0 , Part V I I , Section A, l i n e la , d i d th e organization pay or a cc ru e a ny


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Schedule J (Form 990) 2011 Page 2Officers, Directors , Trustees , Key Employees, and Highest Compensated Employees . U se S c he d ul e 3 -1 i f additional s pa ce n e ed e d.

Fo r ea ch individual whose c ompe nsa tion must be reported i n Schedule J , report c ompe nsa tion from th e o rgani zatio n o n ro w ( i ) an d from related organizations, described i n th einstructions on r ow ( i i ) Do no t l i s t an y in di vi du al s t ha t a re n ot l i s t e d on Form 990, Part VI INote . The sum o f c o l u m n s ( B ) ( i ) - ( i i i ) f o r ea ch l i s t e d individual must equal th e t o t a l amount o f F or m 9 90 , Part VII, Section A, l i n e la , c o l u m n s (D ) an d ( E ) fo r that individual

(A ) Name (B ) Breakdown o f W-2 and/or 1099-MISC c ompe nsa tion (C ) R e ti r em e n t a n d (D ) No n t ax a b le (E ) Total o f c o l u m n s (F ) Compensation(i ) Base

compensation( i i ) B onu s &

i n c e n t i v ecompensation

( i i i ) Otherreportable

compensation

other defer r edcompensation

benefits (B)(i)-(D) r e p o r t e d i n priorForm 990 orForm 990-EZ

( 1 ) DR JONSTEINBRECHER

( 1 )( i i )

340,6650

50,0000

1,1310

74,5000

22,4280

488,7240

00

( 2 ) ROBERTGENNARELLI

( i )( i i )

129,1550

00

2,5730

13,1550

12,4300

157,3130

00

Schedule 3 (Form 990) 2011


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Schedule J (Form 990) 2011 Page 3Supplemental Information

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

Identifier Ret urn Expla na t ionReference

SUPPLEMENTAL PART I I I 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 NOT VESTED UNTIL THE END OFTHE CONTRACT THE CONFERENCERECORDED AN ACCRUAL OF $50,000, WHICH REPRESENTS THE BENEFITS EARNED UNDER THIS AGREEMENT AS OF JUNE 30 , 2012 THISAMOUNT IS INCLUDED AS DEFERRED COMPENSATION ON PART II 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) 2011


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efile GRAPHIC p rint - DO NOT PROCESS As Filed Data - DLN: 93493299001122SCHEDULE 0 OMB No 1545 0047(Form 990 o r 9 9 0 - E Z ) Supplemental Information t o F o r m 9 9 0 or 9 9 0-EZ 2011D e p a r t m e n t o f t h e T r e a s u r y Complete to provide information fo r responses to specific questions o nForm 990 or t o p r ov i de any additional information . OpenI n t e r n a l Revenue S e r v i c e 1 - Attach to Form 990 o r 990-EZ. Inspection

Name of t he o r ga n i za t i on Employer ide n t i f i cat i o n numberMID-AMERICAN ATHLETIC CONFERENCE I NC

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 V I , THE MEMBERS OF THE ORGANI ZATION ARETHE MEMBER UNIVERSITIES OF THE CONFERENCE POLICYSECTION A , LINE 6 AND LEGISLATIVE AUTHORITY I S VESTED I N THE COUNCIL OF PRESIDENTS EACH MEMBER UNIVERSITY

I S REPRES ENTED ONTHE COUNCIL BY THAT UNIVERSITY'S PRESIDENT


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I d e n t i f i e r ReturnReference

Explanation

FORM 9 9 0 , PART AS THE COUNCIL OF PRESIDENTS I S MADE UP OF THE PRESIDENTS OFTHE MEMBER UNIVERSITIES, AND ASV I , SECTION A , EACH MEMBER UNIVERSITY HAS THE POWER TO APPOINT A NEW INTERNAL PRESIDENT, EACH MEMBERLINE 7A UNIVERSITY HAS THE POWER TO CHANGE THEIR REPRESENTATIVE ON THE BOARD ANN WEAVER HART,

PRESIDENT OF TEMPLE UNIVERSITY I S A MEMBER OF THE GOVERNING BODY HOWEVER, HE R VOTINGRIGHTS 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 THE FORM 990 I S I N I T I A L L Y REVIEWED BY THESECTION B , COMMISSIONER AND THE DIRECTOR OF FINANCE, AND THEN DISCUSSED WITH THE EXECUTIVE COMMITTEE OFLINE 1 1 THE COUNCIL OF PRESIDENTS ANY NECESSARY CHANGES WILL THEN BE UPDATED ON THE FORM THE

REVISED FORM WILL BE SIGNED BY THE COMMISSIONER, DATED AND SUBMITTED BY TH E F I L I N G DEADLINECOPIES OFTHE FIN AL 9 9 0 WILL BE DISTRIBUTED TO THE ENTIRE COUNCIL OF PRESIDENTS PRIOR TO F I L I N G


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Explanation

FORM 990 EACH BOARDOR COMMITTEE MEMBER HAS TH E DUTY TO PLACE THE INTEREST OFTHE CONFERENCEPART V I , FOREMOST I N ANY DEALINGS ON BEHALF OF THE 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 OFA SIGNIFICANT

PERSONAL OR ORGANIZATIONAL FINANCIAL INTEREST I N TH E TRANSACTION, HE OR SHE MUST MAKE FULLDISCLOSURE OFSUCH INTEREST BEFORE ANY DISCUSSION OR NEGOTIATION OFSUCH TRANSACTION ANYBOARD OR COMMITTEE MEMBERWHO 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 TH E MATTER UNLESS INVITED TO RESPONDTO QUESTIONS OR PROVIDE FACTUALINFORMATION BY THE BOARDOR COMMITTEE CHAIR ANY BOARDOR COMMITTEE MEMBER OR KE Y EMPLOYEEWHO GAINS PRIVILEGED INFORMATION B Y VIRTUE OF H I S OR HE R ROLE AS A BOARD OR COMMITTEE MEMBEROR KEY 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 THE INDEPENDENT GOVERNING BODY OFTHE CONFERENCE THAT I SPART V I , RESPONSIBLE FOR EMPLOY ING THE COMMISSIONER AND OTHER SENIOR ADMINISTRATORS, PRESCRIBINGSECTION B , DUTIES AND DETERMINING THE TERMS AND CONDITIONS OF EMPLOYMENT CONTRACTS COMPENSATION I SLINE 15 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 19

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


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I d e n t i f i e r Return Reference ExplanationCHANGES I N NE T ASSETS OR FUND BALANCES FORM 9 9 0 , PART X I , LINE 5 N E T U NR E AL I Z E D G AI N S ON INVESTMENTS 3,498


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

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

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

Documents

Mid-American Conference 990: Fiscal Year 2011