2024-07-12T10:54:57-05:00 2023-08-31 111986323 MARCUM LLP 9 PARKWAY NORTH SUITE 200 DEERFIELD IL 60015 990 2022-09-01 356057862 AMATEUR ATHLETIC UNION OF THE US INC C/O WALT DISNEY RESORTS AMAT 4079347200 1910 HOTEL PLAZA BLVD LAKE BUENA VISTA FL 328308508 JUAN MIRZA CEO & PRESIDENT 4079347200 2024-07-12 1 JUAN MIRZA 999009999 1 ARIANA N JORDAN P01441395 8472826300 2024-07-12 0 AAL1 IAL1 2022 2023-04-26 12:10:37Z JUAN MIRZA 1910 HOTEL PLAZA BLVD LAKE BUENA VISTA FL 328308508 34184397 0 X WWW.AAUSPORTS.ORG X 1968 NY TO OFFER AMATEUR SPORTS PROGRAMS THROUGH A VOLUNTEER BASE & PROMOTE GOOD SPORTSMANSHIP & CITIZENSHIP. 24 16 65 140000 0 0 4032511 9812437 25757646 23704873 129469 425735 1118 241352 29920744 34184397 31500 0 0 0 4992822 5086225 0 0 0 19894023 24349216 24918345 29435441 5002399 4748956 22429716 27986301 6319349 6120952 16110367 21865349 X TO OFFER AMATEUR SPORTS PROGRAMS THROUGH A VOLUNTEER BASE FOR ALL PEOPLE TO HAVE THE PHYSICAL MENTAL AND MORAL DEVELOPMENT OF AMATEUR ATHLETES AND TO PROMOTE GOOD SPORTSMANSHIP AND GOOD CITIZENSHIP. 0 0 5352344 3837080 SPORTS PROGRAM - AAU SANCTIONS EVENTS SUCH AS DISTRICT, REGIONAL, AND NATIONAL TOURNAMENTS, CLINICS, LEAGUES, INVITATIONALS, SPORTS FESTIVALS, AND DEMONSTRATIONS. APPROXIMATELY 620,101 AMATEUR ATHLETES PARTICIPATED IN AAU EVENTS DURING FISCAL YEAR ENDED AUGUST 31, 2023. 5352344 14008789 NATIONAL HEADQUARTERS EVENTS - CHAMPIONSHIP TOURNAMENTS FOR ATHLETES WHO DEMONSTRATE THE ABILITY AND DESIRE TO COMPLETE IN A MORE COMPETITIVE ENVIRONMENT. APPROXIMATELY 74,336 ATHLETES PARTICIPATED IN OVER 5,534 TEAMS. 5352344 MEMBERSHIPS - AAU OFFERS A MULTI-SPORT PROGRAM COVERING OVER 40 SPORTS FOR YOUTH AND ADULTS, COACHES' EDUCATION, AND COMPETITIONS FOR ALL AGES. ANNUALLY, THE ORGANIZATION REGISTERS APPROXIMATELY 620,101 MEMBERS WITH THOUSANDS OF EVENTS THROUGHOUT THE UNITED STATES WHICH ENGAGE MILLIONS OF PEOPLE. 5859004 OTHER PROGRAMS, SUCH AS LICENSING REVENUE AND EXHIBITOR REVENUE, ETC. 5859004 16057032 1 1 0 0 0 0 0 0 0 0 1 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 1 0 1 1 0 0 0 1 0 0 0 0 1 253 0 1 65 1 0 0 0 0 0 0 0 0 0 0 0 0 X 24 16 1 0 0 0 1 1 1 1 0 0 1 1 0 1 1 1 1 1 1 1 0 NY X ANGELA GUARDIA 4079347200 1910 HOTEL PLAZA BLVD LAKE BUENA VISTA FL 328308508 JO MIRZA PRESIDENT & CEO - AS OF 10/2022 60.00 X X 61373 0 26166 ANGELA GUARDIA CHIEF FINANCIAL OFFICER 50.00 X X 150488 0 23980 ROBERT E STONE III 1ST VICE PRESIDENT - AS OF 10/2022 20.00 X X 11106 0 434 CHARLES OLIVER 2ND VICE PRESIDENT - AS OF 10/2022 20.00 X X 11106 0 0 JAMES PARKER SECRETARY - AS OF 10/2022 20.00 X X 11106 0 0 SEAN KILMARTIN TREASURER - AS OF 10/2022 20.00 X X 10793 0 731 MARCHAN ADKINS DIRECTOR 5.00 X 0 0 0 WILLIE BRAZIEL DIRECTOR 5.00 X 0 0 0 JEREMY BULLOCK DIRECTOR 5.00 X 0 0 0 KAREN CAMMER DIRECTOR 5.00 X 0 0 0 KATHLEEN CAMPBELL DIRECTOR 5.00 X 0 0 0 ANTOINETTE CHAVEZ DIRECTOR 5.00 X 0 0 0 CHARLES DOMINO DIRECTOR 5.00 X 0 0 0 ERIC ELIZALDE DIRECTOR 5.00 X 0 0 0 LEWIS FELLINGER DIRECTOR 5.00 X 0 0 0 KERMIT FESSLER DIRECTOR 5.00 X 0 0 0 JIM FOX DIRECTOR 5.00 X 0 0 0 JOE GURA DIRECTOR 5.00 X 78070 0 13396 KAREN HALL DIRECTOR 5.00 X 0 0 0 RICH HILL DIRECTOR 5.00 X 0 0 0 DARREL LAUDERDALE DIRECTOR 5.00 X 0 0 0 KEITH NOLL DIRECTOR 5.00 X 100622 0 4390 DAVE PRELLER DIRECTOR 5.00 X 0 0 0 ED SKOVRON DIRECTOR 5.00 X 0 0 0 SHELDON STAUBITZ DIRECTOR 5.00 X 0 0 0 MARCELLUS WILLIAMS DIRECTOR 5.00 X 0 0 0 JENNINGS BUCHANAN PRESIDENT & CEO - UNTIL 10/2022 40.00 X X 312853 0 23787 CYNTHIA TROMBLY SECRETARY - UNTIL 10/2022 40.00 X X 71205 0 3273 DEBBY BATZ DIRECTOR - UNTIL 10/2022 5.00 X 172469 0 16793 PAUL CAMPBELL DIRECTOR - UNTIL 10/2022 5.00 X 50017 0 11986 WESLEY CREASON DIRECTOR - UNTIL 10/2022 5.00 X 0 0 0 GINO GRAJEDA DIRECTOR - UNTIL 10/2022 5.00 X 54230 0 12097 MICHAEL KILLPACK DIRECTOR - UNTIL 10/2022 5.00 X 54664 0 2836 TERESA PARMENTER DIRECTOR - UNTIL 10/2022 5.00 X 0 0 0 SHARON SCHATZ DIRECTOR - UNTIL 10/2022 5.00 X 0 0 0 JOE CRAWFORD DIRECTOR OF BASKETBALL 40.00 X 129302 0 9064 KRIS MARTIN DIRECTOR OF IT 40.00 X 103042 0 14701 1382446 0 163634 6 0 1 0 ARBITOR SPORTS 126 W SEGO LILY DR SANDY UT 84070 REFEREE / OFFICIALS 1550000 DECHERT LLP THREE BRYANT PARK NEW YORK NY 10036 LEGAL SERVICES 741161 WILSON ELSER 150 E 42ND STREET NEW YORK NY 10017 LEGAL SERVICES 621817 S&S EVENTS 7512 DOCTOR PHILLIPS BLVD ORLANDO FL 32819 EVENT OPERATOR 505337 GREENSBORO SPORT FOUNDATION 2411 W GATE CITY BLVD GREENSBORO NC 27403 EVENT HOST 311789 7 9535542 276895 179120 9812437 NATIONAL HEADQUATERS EVENTS 900099 14008789 14008789 SPORTS PROGRAMS 900099 3837080 3837080 ADMIN AND AWARD FEES 900099 3032284 3032284 COMMISSION 900099 2744686 2744686 GROWTH INCENTIVE 900099 82034 82034 23704873 236806 236806 188929 0 188929 188929 188929 236952 0 236952 236952 ADVERTISING 900099 4400 4400 4400 34184397 23704873 0 667087 1382446 754124 628322 2777774 1515276 1262498 70539 38479 32060 576565 314516 262049 278901 152140 126761 564001 307663 256338 63500 34639 28861 74768 40786 33982 1899571 1036216 863355 493878 269410 224468 482668 263295 219373 3591922 1959393 1632529 1022571 557812 464759 37690 20560 17130 2918 1592 1326 93197 50839 42358 3161310 1724495 1436815 EVENTS 9260569 5051640 4208929 PROGRAM DEVELOPMENT 2903435 1583824 1319611 AWARDS 369975 201821 168154 BAD DEBT 160731 87679 73052 166512 90833 75679 29435441 16057032 13378409 0 8224876 13730085 1888710 2171927 9392 1936737 2902894 161632 49217 90547 433565 2563689 1860651 667425 703038 9459789 7986183 22429716 27986301 3098707 3018145 2939880 3050690 280762 52117 6319349 6120952 X 16110367 21865349 16110367 21865349 22429716 27986301 4748956 1009331 -3305 0 X X 0 0 0 X 895538 719343 3184597 4032511 9812437 18644426 19298490 8953854 20739985 25757646 23704873 98454848 20194028 9673197 23924582 29790157 33517310 117099274 0 32710 103889 136599 32710 103889 136599 116962675 284977 217019 166810 167141 236806 1072753 284977 217019 166810 167141 236806 1072753 4400 4400 20479005 9890216 24091392 29957298 33758516 118176427 0.98970 0.98360 0.00910 0.01510 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 275000 275000 578305 542465 35840 1710384 1318186 392198 703038 LINE OF CREDIT 5392 CAPITAL LEASE 46725 52117 X 35424960 1009331 306000 1315331 34109629 74768 74768 34184397 29666673 306000 306000 29360673 74768 74768 29435441 PART X, LINE 2: THE ASSOCIATION HAS REVIEWED AND EVALUATED THE RELEVANT TECHNICAL MERITS OF EACH OF ITS TAX POSITIONS IN ACCORDANCE WITH ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA FOR ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES AND DETERMINED THAT THERE ARE NO UNCERTAIN TAX POSITIONS THAT WOULD HAVE A MATERIAL IMPACT ON THE FINANCIAL STATEMENTS OF THE ASSOCIATION. X 1 0 X X X X 0 0 0 0 0 0 0 1 0 JENNINGS BUCHANAN PRESIDENT & CEO - UNTIL 10/2022 312853 0 0 0 0 0 8050 0 15737 0 336640 0 0 0 DEBBY BATZ DIRECTOR - UNTIL 10/2022 158927 0 13542 0 0 0 6081 0 10712 0 189262 0 0 0 ANGELA GUARDIA CHIEF FINANCIAL OFFICER 137788 0 12700 0 0 0 5652 0 18328 0 174468 0 0 0 PART I, LINE 7 NON-FIXED, DISCRETIONARY BONUSES WERE PAID TO: - ANGELA GUARDIA - DEBBY BATZ - JOE CRAWFORD - JOE GURA - KEITH NOLL - KRIS MARTIN - ROBERT E. STONE III KERMIT FESSLER BOARD MEMBER 542364 ELITE SPORTS IS MORE THAN 35% OWNED AND AAU RECEIVED SERVICES FROM THIS ENTITY. 0 CHARLES OLIVER BOARD MEMBER 39973 COACH O IS MORE THAN 35% OWNED AND AAU RECEIVED SERVICES FROM THIS COMPANY 0 MARCELLOUS WILLIAMS BOARD MEMBER 17434 BO WILLIAMS SUMMER LEAGUE IS MORE THAN 35% OWNED AND AAU RECEIVED SERVICES FROM THIS COMPANY 0 X 88296 SALES PRICE X SPORTING EQUIPMENT 0 63922 SALE PRICE X EVENT SUPPLIES 0 18232 SALE PRICE X MISCELLANEOUS 0 2500 SALE PRICE 0 0 0 0 PART I, COLUMN (B): THE ORGANIZATION IS REPORTING THE NUMBER OF CONTRIBUTIONS. FORM 990, PART IV, LINE 12A THE ORGANIZATION IS IN THE PROCESS OF UNDERGOING AN AUDIT. AT THE TIME OF FILING THE TAX RETURN, THE AUDITED FINANCIAL STATEMENTS WERE NOT YET FINALIZED. FORM 990, PART VI, SECTION A, LINE 2 PAUL CAMPBELL AND KATHY CAMPBELL HAVE A FAMILY RELATIONSHIP. FORM 990, PART VI, SECTION A, LINE 6 MEMBERSHIP IS REQUIRED OF ALL PERSONS WHO PARTICIPATE IN THE AAU IN THE FOLLOWING CAPACITIES: ATHLETES, COACHES, CLUB CONTRACTS, DISTRICT OFFICERS, DISTRICT COMMITTEE CHAIRS AND DIRECTORS AND COMMITTEE MEMBERS, MEMBERS OF THE DISTRICT BOARD OF MANAGERS, NATIONAL COMMITTEE CHAIRS AND COMMITTEE MEMBERS, MEMBERS OF THE BOARD OF DIRECTORS, MEMBERS OF CONGRESS, NATIONAL OFFICERS. FORM 990, PART VI, SECTION A, LINE 7A DELEGATES TO CONGRESS ARE ELECTED AT THE LOCAL LEVEL. THESE DELEGATES VOTE TO ELECT THE FIVE OFFICERS OF THE ORGANIZATION. THE FIVE OFFICERS ARE ON THE BOARD OF DIRECTORS. FORM 990, PART VI, SECTION A, LINE 7B DELEGATES TO CONGRESS. DELEGATES MUST APPROVE CHANGES TO THE GOVERNANCE AND BYLAWS SECTIONS OF THE AMATEUR ATHLETIC UNION CODE BOOK. FORM 990, PART VI, SECTION A, LINE 8B THERE ARE NO OTHER COMMITTEES THAT MAY ACT ON BEHALF OF THE FULL BOARD OF DIRECTORS. FORM 990, PART VI, SECTION B, LINE 11B THE ORGANIZATION WILL DELIVER THE 990 TO THE AUDIT COMMITTEE, THEN THE MEMBERS OF AUDIT COMMITTEE WILL MEET TO DISCUSS THE 990 ON BEHALF OF THE ENTIRE BOARD. FORM 990, PART VI, SECTION B, LINE 12C THE CONFLICT-OF-INTEREST FORMS WERE GIVEN TO LEGAL COUNSEL IN AUGUST 2021 AND HAVE BEEN PROVIDED TO THE NEW AUDIT COMMITTEE IN AUGUST 2022. FORM 990, PART VI, SECTION B, LINE 15 THE PRESIDENT'S COMPENSATION AND THAT OF OTHER OFFICERS IS REVIEWED AND APPROVED BY THE BOARD OF DIRECTORS. THE OTHER POSITIONS ARE REVIEWED AND SET BY OFFICERS USING A PREVIOUSLY DEVELOPED SYSTEM. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS AND CONFLICT OF INTEREST POLICY AVAILABLE TO THE PUBLIC ON ITS WEBSITE. FORM 990, PART XII, LINE 2C THE BOARD OF DIRECTORS SHALL SELECT A CERTIFIED PUBLIC ACCOUNTANT TO AUDIT THE BOOKS AND FINANCIAL RECORDS OF THE AAU FOR THE ENSUING YEAR. THE AUDITOR SUBMITS ITS REPORT TO THE BOARD OF DIRECTORS THROUGH THE FINANCE COMMITTEE. WITHIN A REASONABLE TIME AFTER THE END OF THE FISCAL YEAR AND COMPLETION OF THE OUTSIDE AUDIT, THE FINANCE COMMITTEE MAY AUDIT AND EXAMINE THE ACCOUNTS OF THE TREASURER. A REPORT ON THE FISCAL YEAR WILL BE MADE TO THE BOARD OF DIRECTORS AT THE NEXT MEETING OCCURRING AFTER THE CLOSE OF THE FISCAL YEAR AND COMPLETION OF THE OUTSIDE AUDIT. US SPORTS EXCHANGE LLC 1910 HOTEL PLAZA BLVD LAKE BUENA VISTA FL 32830 831743260 TO CONDUCT AND PROMOTE BUSINESS ON BEHALF OF THE ORGANIZATION DE AMATEUR ATHLETIC UNION OF THE US INC