2025-02-14T13:42:33+00:00 2024-03-31 440160260 Forvis Mazars LLP 500 Ridgefield Court Asheville NC 28806 990 2023-04-01 462059715 Charlotte Sports Foundation CHAR 7046444047 4250 CONGRESS STREET Charlotte NC 28209 Danny Morrison Executive Director 2025-02-14 true true Amy Bibby P00445891 8282542254 2023-11-13 2023 2025-03-06 01:10:19Z Danny Morrison 4250 CONGRESS STREET Charlotte NC 28209 23265919 false X www.charlottesports.org X 2013 NC The Charlotte Sports Foundation is a non-profit, 501(c)(3) organization that enhances the economy and quality of life in the Charlotte region. 37 35 8 150 0 0 7189403 4671524 10832508 16567217 143932 450019 316067 1577159 18481910 23265919 10363730 14232016 0 0 1524805 2047871 0 0 157619 4176306 5402714 16064841 21682601 2417069 1583318 17953915 22608097 571579 3279432 17382336 19328665 The Charlotte Sports Foundation is a non-profit, 501(c)(3) organization created in 2013 to provide leadership for sports-based initiatives that enhance the economy and quality of life in the Charlotte region. We provide unique events and business opportunities around professional, collegiate and amateur sporting events. Our efforts are intended to create a positive economic impact in the region as well as to enhance the quality of life. false false 13975234 10132016 9256742 CSE was formed to foster national amateur sports competition in the greater Charlotte-Mecklenburg County area and for other charitable purposes, including, but not limited to, maximizing the positive impact of the area's economy, national image and community pride by organizing and operating the neutral-site game ("NSG "NSG Event"), Jumpman Invitational ("Jumpman "Jumpman Event"), and Ally Tipoff ("Ally Tipoff Event") sanctioned by the NCAA. The 2023 NSG Event was held on September 2, 2023 in Charlotte, North Carolina. The participating teams were University of South Carolina and University of North Carolina at Chapel Hill. The 2022 NSG Event was held on September 3, 2022 in Charlotte, North Carolina. The participating teams were North Carolina Agricultural and Technical State University and North Carolina Central University. The 2023 Jumpman Event was held on December 19, 2023 and December 20, 2023 in Charlotte, North Carolina. The participating teams were University of North Carolina at Chapel Hill, University of Michigan, University of Oklahoma and the University of Florida. The 2022 Jumpman Event was held on December 20, 2022 in Charlotte, North Carolina. The participating teams were University of North Carolina at Chapel Hill, University of Michigan, University of Oklahoma and the University of Florida. The 2023 Ally Tipoff Event was held on November 9, 2023 in Charlotte, North Carolina. The participating teams were University of Iowa and the Virgina Polytechnic Institute and State University. 4610774 4100000 5781357 CCFB was formed to foster national amateur sports competition in the greater Charlotte-Mecklenburg County area and for other charitable purposes, including, but not limited to, maximizing the positive impact of the area's economy, national image and community pride by organizing and operating a Football Bowl Subdivision college football game (the "CCFB Event") sanctioned by the National Collegiate Athletic Association (the "NCAA"). The CCFB Event is generally presented in December of each year and is sponsored by a primary or title sponsor (the "CCFB Title Sponsor"). The CCFB Title Sponsor for the 2023 and 2022 CCFB Events was Duke's Mayonnaise. The 2023 and 2022 CCFB Events were held on December 27, 2023 and December 30, 2022, respectively, in Charlotte, North Carolina. The participating teams in the 2023 Event were University of North Carolina at Chapel Hill and West Virginia University. The participating teams in the 2022 Event were University of Maryland and North Carolina State University. 1415290 1529118 CCF was formed to foster national amateur sports competition in the greater Charlotte-Mecklenburg County area and for other charitable purposes, including, but not limited to, maximizing the positive impact on the area's economy, national image and community pride by organizing and operating the Atlantic Coast Conference Football Championship Game (the "CCF Event"). The 2023 Event was held on December 2, 2023 in Charlotte, North Carolina. The participating teams were University of Louisville and the Florida State University. The 2022 Event was held on December 3, 2022 in Charlotte, North Carolina. The participating teams were Clemson University and the University of North Carolina at Chapel Hill. 20001298 true false false false false false false false false true false false false true true true false false false false false false false false false false true false true false false false false false false false true false false false false true false false false false true 38 0 true 8 true false false false false false false false false false false false false X 37 35 false true false false false false false true true false false true true true true true true true true false X Elliott Davis 7046444047 500 E Morehead Street Suite 700 Charlotte NC 28202 Andrea Smith Co-Chair of the Board 2.0 X X 0 0 0 Danny Morrison Executive Director 40.0 X X 413375 0 59030 Johnny Harris Co-Chair of the Board 40.0 X X 0 0 0 Kaleah Rodgers Assistant Secretary 2.0 X X 0 0 0 Steve Luquire Vice President 2.0 X X 0 0 0 Steve Young Treasurer/Secretary 2.0 X X 0 0 0 Carol Lovin Board Member 2.0 X 0 0 0 Chris Clunie Board Member 2.0 X 0 0 0 Darius Adamczyk Board Member 2.0 X 0 0 0 Dena Diorio Board Member 2.0 X 0 0 0 Derick Close Board Member 2.0 X 0 0 0 Ed Weisiger Jr Board Member 2.0 X 0 0 0 Francisco Alvarado Board Member 2.0 X 0 0 0 Fred Whitfield Board Member 2.0 X 0 0 0 Heath Campbell Board Member 2.0 X 0 0 0 Janet LaBar Board Member 2.0 X 0 0 0 Jeff Brown Board Member 2.0 X 0 0 0 Jesse Cureton Board Member 2.0 X 0 0 0 Jim Phillips Board Member 2.0 X 0 0 0 Jimmy Rayburn Board Member 2.0 X 0 0 0 John Giannuzzi Board Member 2.0 X 0 0 0 Jon Pollack Board Member 2.0 X 0 0 0 Kieth Cockrell Board Member 2.0 X 0 0 0 Kristi Coleman Board Member 2.0 X 0 0 0 Luke Kissam Board Member 2.0 X 0 0 0 Luke Kuechly Board Member 2.0 X 0 0 0 Malcomb Coley Board Member 2.0 X 0 0 0 Marcus Jones Board Member 2.0 X 0 0 0 Marcus Smith Board Member 2.0 X 0 0 0 Mark Schuler Board Member 2.0 X 0 0 0 Michael Smith Board Member 2.0 X 0 0 0 Mike Hill Board Member 2.0 X 0 0 0 Nicole Tepper Board Member 2.0 X 0 0 0 Patricia Rodgers Board Member 2.0 X 0 0 0 Ron Smith Board Member 2.0 X 0 0 0 Sheldon Francis Board Member 2.0 X 0 0 0 Thomas Davis Board Member 2.0 X 0 0 0 Tom Murray Board Member 2.0 X 0 0 0 Will Webb Board Member 2.0 X 0 0 0 William Pitts Chief Operating Officer 40.0 X 256260 0 55230 669635 0 114260 2 false true false LUQUIRE 1515 MOCKINGBIRD LN SUITE 7152 Charlotte NC 28209 Marketing 205309 1 1425000 3246524 4671524 Ticket Sales & Bowl Rights Fees 711210 16517217 16517217 Events 900099 50000 50000 0 0 0 0 16567217 450019 450019 0 0 0 0 Revenue Share Income 900099 784920 784920 MISCELLANEOUS REVENUE 900099 738047 738047 ERC Revenue 900099 54192 54192 0 0 0 0 1577159 23265919 16567217 0 2027178 14232016 14232016 1639500 590220 950910 98370 58733 21144 34065 3524 185917 66930 107832 11155 163721 58940 94958 9823 62592 38395 21929 2268 488779 299825 171240 17714 599491 599491 133161 47938 77233 7990 50883 18318 29512 3053 2174938 2174938 37851 37851 3583 1290 2078 215 304292 267587 33264 3441 Ticketing 854288 854004 257 27 Events 562212 562026 169 17 Miscellaneous 130644 130385 237 22 0 0 0 0 21682601 20001298 1523684 157619 968557 3641728 4578121 9627174 10945416 8121428 828301 572688 0 0 0 75925 102174 370585 366264 7904 4321 459480 484392 0 90211 54192 17953915 22608097 320750 3023595 250829 255837 0 0 0 0 571579 3279432 X 6436921 11077237 10945415 8251428 17382336 19328665 17953915 22608097 1583318 363011 0 X X false true X true false X 2160837 14390211 2865415 7189403 4671524 31277390 0 0 2160837 14390211 2865415 7189403 4671524 31277390 970843 30306547 7734 867 11425 143932 420019 583977 0 200144 44388 103105 225856 1522967 2096460 33957827 63116354 0.8925 0.933 X Schedule A, Part II, Line 10 Other Income DESCRIPTION - MISCELLANEOUS INCOME, COLUMN A - 200144.0, COLUMN B - 44388.0, COLUMN C - 103105.0, COLUMN D - 225856.0, COLUMN E - 1522967.0, COLUMN F - 2096460.0; 370585 366264 4321 4321 0 X 23922119 656200 0 656200 23265919 0 0 23265919 21975790 656200 -363011 293189 21682601 0 0 21682601 Schedule D, Part X, Line 2 FIN 48 (ASC 740) footnote The Organization is exempt from federal income taxes under section 501(c)(3) of the Internal Revenue Code and is not a private foundation. Accordingly, the accompanying financial statements do not reflect a provision or liability for federal and state income taxes. The Organization has determined that it does not have any material unrecognized tax benefits or obligations as of March 31, 2024 and 2023. Schedule D, Part XII, Line 2(d) Other expenses in audited financial statements not in form 990 Unrealized gain/loss recorded in expenses - -363011 true University of North Carolina at Chapel Hill 104 AIRPORT DRIVE CB 1270 Chapel Hill NC 27599 566001393 Government 1223487 Team Participation University of South Carolina 1600 Hampton Street 6th Floor Columbia SC 29208 576001153 Government 1105095 Team Participation University of Michigan 1109 Geddes Ave Suite 3300 Ann Arbor MI 481091079 386006309 Government 291875 Team Participation University of Oklahoma 865 Research Parkway Suite 530 Oklahoma City OK 731043609 731563627 Government 296419 Team Participation University of Florida 207 Grinter Hall Gainesville FL 326115500 566002052 Government 297576 Team Participation University of Iowa 105 Jessup Hall Iowa City IA 52242 426004813 Government 175250 Team Participation Virginia Tech University 300 Turner St NW Ste 4200 Blacksburg VA 240616100 546001805 Government 150000 Team Participation Atlantic Coast Conference 4512 WEYBRIDGE LANE Greensboro NC 27407 560599082 501(c)(3) 4807631 Team Participation ESPN Inc 935 Middle Street Bristol CT 06010 942826942 501(c)(3) 250000 Team Participation The Big 12 Conference Inc 400 East John Carpenter Freeway Irving TX 75062 752604555 501(c)(3) 238555 Team Participation 10 0 Schedule I, Part I, Line 2 Procedures for monitoring use of grant funds. THE ORGANIZATION PROVIDED SUPPORT AS PART OF ITS EXEMPT PURPOSE. THE USE OF THE FUNDS WAS MONITORED BY COMMON MANAGEMENT OVERSIGHT. X X false false false false false false false false false Danny Morrison Executive Director 413375 0 0 0 0 0 17500 0 41530 0 472405 0 0 0 William Pitts Chief Operating Officer 256260 0 0 0 0 0 14104 0 41126 0 311490 0 0 0 Luquire LUQUIRE IS MORE THAN 35% OWNED BY STEVE LUQUIRE, A BOARD MEMBER 205309 MARKETING SERVICES false Form 990, Part VI, Line 3 Delegation of management duties THE CHAIRMAN OF THE BOARD MAY DESIGNATE NOT LESS THAN TWO (2) AND NOT MORE THAN NINE (9) ADDITIONAL DIRECTORS (ONE OF WHICH SHALL BE THE VICE CHAIRMAN OF THE BOARD) TO CONSTITUTE AN EXECUTIVE COMMITTEE, WHICH COMMITTEE, TO THE EXTENT PROVIDED IN SUCH ACTION, SHALL HAVE AND MAY EXERCISE ALL THE AUTHORITY OF THE BOARD OF DIRECTORS TO THE EXTENT PERMITTED BY APPLICABLE LAW, SUBJECT TO THE LIMITATIONS SET FORTH IN SECTION 10 OF THIS ARTICLE. THE CHAIRMAN OF THE BOARD SHALL SERVE AS THE CHAIRMAN OF THE EXECUTIVE COMMITTEE. THE VICE CHAIRMAN OF THE BOARD SHALL SERVE ON THE EXECUTIVE COMMITTEE AND SHALL SERVE AS THE CHAIRMAN OF THE EXECUTIVE COMMITTEE IN THE CHAIRMAN OF THE BOARD'S ABSENCE. THE EXECUTIVE COMMITTEE SHALL OVERSEE THE INVESTMENTS OF THE CORPORATION, REPORT TO THE FULL BOARD ON THE STATUS OF THESE INVESTMENTS AT LEAST ANNUALLY, MAKE DECISIONS REGARDING ANNUAL MEETING OF THE BOARD OF DIRECTORS A SLATE OF DIRECTORS ADEQUATE TO MAINTAIN THE INTEGRITY AND OPERATIONS OF THE CORPORATION, TAKE ALL ACTIONS ON BEHALF OF THE FULL BOARD AS PERMITTED BY APPLICABLE LAW, AND REPORT TO THE FULL BOARD ON ALL ACTIONS TAKEN BY THE EXECUTIVE COMMITTEE NO LATER THAN AT THE NEXT MEETING OF THE BOARD FOLLOWING SUCH ACTION Form 990, Part VI, Line 11b Review of form 990 by governing body The return was prepared by an independent accountant with assistance and oversight by management. Upon completion, the return was reviewed by the finance manager and executive director and distributed electronically to the members of the board of directors. The board of directors were given time to review, discuss, and comment prior to the form being electronically filed with the IRS. Form 990, Part VI, Line 12c Conflict of interest policy All policies and reviewed annually with all employees and all employees are required to acknowledge compliance. Form 990, Part VI, Line 15a Process to establish compensation of top management official Compensation of the executive director is recommended by the executive committee of the board of directors and approved by the board of directors. Compensation of all other employees is recommended by the executive director and approved by the board of directors through the approval of the annual budget. Form 990, Part VI, Line 15b Process to establish compensation of other employees Compensation of the executive director is recommended by the executive committee of the board of directors and approved by the board of directors. Compensation of all other employees is recommended by the executive director and approved by the board of directors through the approval of the annual budget. Form 990, Part VI, Line 19 Required documents available to the public ALSO, RECENT FILINGS OF THE FORM 990 ARE MADE AVAILABLE ONLINE AT WWW.GUIDESTAR.ORG. Form 990, Part XII, Line 2c Change of oversight process or selection process The process has not changed since the prior year. CHARLOTTE COLLEGIATE FOOTBALL II LLC 1447 S TRYON STREET STE 300 Charlotte NC 28203 ORGANIZATION OF COLLEGIATE TOURNAMENTS NC 2607378 2258804 CHARLOTTE SPORTS FOUNDATION CHARLOTTE COLLEGIATE FOOTBALL BOWL II LLC ORGANIZATION OF COLLEGIATE TOURNAMENTS NC 6947374 7506410 CHARLOTTE SPORTS FOUNDATION CHARLOTTE SPORTS EVENTS LLC 1447 S TRYON STREET STE 300 Charlotte NC 28203 ORGANIZATION OF COLLEGIATE TOURNAMENTS NC 12003899 887964 CHARLOTTE SPORTS FOUNDATION