2025-04-24T09:33:00-05:00 2022-12-31 920370318 REDPATH AND COMPANY LLC 400 ROBERT ST N SUITE 1600 ST PAUL MN 55101 990 2022-01-01 411646516 NATIONAL SPORTS CENTER FOUNDATION NATI 7637855600 1700 105TH AVENUE NE BLAINE MN 55449 STEVE OLSON COO 7637855600 2025-04-22 1 0 CATHY A LYDON P03217215 6514267000 2025-04-22 2022 2025-03-06 01:10:19Z STEVE OLSON 1700 105TH AVENUE NE BLAINE MN 55449 15169264 0 X WWW.NSCSPORTS.ORG X 1989 MN THE FOUNDATION IS DEDICATED TO THE DEVELOPMENT OF AMATEUR SPORTS, BY PROVIDING EXCEPTIONAL SPORTS AND ATHLETIC EXPERIENCES WITH PROGRAMS AND SERVICES FOR MINNESOTANS INTENDED TO ENCOURAGE YOUTH AND FAMILIES TO DEVELOP LIFELONG PATTERNS OF PHYSICAL FITNESS AND HEALTHY LIFESTYLES AND TO GENERATE ECONOMIC IMPACT FOR MINNESOTA BY HOSTING REGIONAL/NATIONAL/INTERNATIONAL SPORTING EVENTS ON BEHALF OF THE MINNESOTA AMATEUR SPORTS COMMISSION, A STATE AGENCY. 13 13 353 130 0 0 4586765 1107175 12385088 13983849 3554 23845 47332 54395 17022739 15169264 17282 0 0 0 6498225 7320489 0 0 170904 8099358 9550812 14614865 16871301 2407874 -1702037 27150165 26138517 10639707 11330096 16510458 14808421 X THE FOUNDATION IS DEDICATED TO THE DEVELOPMENT OF AMATEUR SPORTS BY PROVIDING EXCEPTIONAL EXPERIENCES AT THE NATIONAL SPORTS CENTER FOR OVER FOUR MILLION PEOPLE ANNUALLY RESULTING IN 85+ MILLION DOLLARS OF TOURISM ECONOMIC IMPACT. 0 0 6410352 0 3178558 FIELD SPORTS: YOUTH SOCCER PROGRAMS AND OTHER FIELD SPORTS ARE HELD THROUGHOUT THE YEAR AND PROVIDE ATHLETES, OF ALL LEVELS OF SKILL, OPPORTUNITIES FOR QUALITY TRAINING, INSTRUCTION AND COMPETITION. PARTICIPANTS IN TOURNAMENTS, CAMPS, CLINICS, LEAGUES, AND DEVELOPMENTAL PROGRAMS ON A YEAR-ROUND BASIS. THE NATIONAL SPORTS CENTER FOUNDATION ALSO PROMOTES AND ORGANIZES INSTRUCTIONAL PROGRAMS AND COMPETITION OPPORTUNITIES IN SPORTS INCLUDING BUT NOT LIMITED TO LACROSSE, RUGBY, SOFTBALL, ULTIMATE, BASEBALL, FOOTBALL, GENERAL HEALTH AND FITNESS. THE INVESTMENT IN EMERGING SPORTS IS AN IMPORTANT PART OF THE NSC'S MISSION BECAUSE THESE SPORTS OFTEN APPEAL TO YOUNG PEOPLE AND FAMILIES. 5361365 0 5534790 ICE SPORTS: THE FOUNDATION PROVIDES OPPORTUNITIES IN ICE SPORTS FOR YOUTH, INCLUDING MINNESOTA'S LARGEST FIGURE SKATING EDUCATIONAL PROGRAM, AS WELL AS LEAGUES AND TOURNAMENTS FOR GIRLS AND BOYS IN HOCKEY ON A YEAR-ROUND BASIS. THE FOUNDATION ALSO SPONSORS NUMEROUS OTHER YOUTH PROGRAMS THROUGHOUT THE YEAR, SUCH AS COMPETITIONS, TRAINING, EDUCATION AND CLINICS. ALL OF THESE AMATEUR SPORTS PROGRAMS CONTRIBUTE TO THE PHYSICAL EDUCATION OF YOUNG PEOPLE AND PROVIDE THE OPPORTUNITY TO DEVELOP A HEALTHY LIFESTYLE THROUGH ATHLETICS. THE FOUNDATION PROGRAMS CONTRIBUTE TO THE DEVELOPMENT OF THE SOCIAL AND ECONOMIC STATUS OF THE LOCAL TWIN CITIES COMMUNITIES AND THE STATE OF MINNESOTA. 2533751 0 3427765 HOST SERVICES: THE NATIONAL SPORTS CENTER FOUNDATION ALSO PROMOTES AND ORGANIZES INSTRUCTIONAL PROGRAMS AND COMPETITION OPPORTUNITIES IN SPORTS INCLUDING BUT NOT LIMITED TO CYCLING, LACROSSE, RUGBY, YOGA, ULTIMATE, BASEBALL, FOOTBALL, GENERAL HEALTH AND FITNESS. THE INVESTMENT IN EMERGING SPORTS IS AN IMPORTANT PART OF THE NSC'S MISSION BECAUSE THESE SPORTS OFTEN APPEAL TO YOUNG PEOPLE AND FAMILIES. OTHER ACTIVITIES INCLUDE UTILIZING THE FACILITIES FOR COMMUNITY BASED EVENTS THAT CONTRIBUTE TO THE DEVELOPMENT OF SOCIAL NETWORKS IN THE COMMUNITY AND ALSO MAKE A SIGNIFICANT ECONOMIC-IMPACT CONTRIBUTION TO THE TWIN CITIES COMMUNITIES AND THE STATE OF MINNESOTA. 1138215 0 1869148 GOLF: GOLF EDUCATIONAL PROGRAMS AND GOLF ACTIVITIES SERVING THOUSANDS OF CHILDREN AND ADULTS ANNUALLY. OUR GOLF PROGRAM IS ONE OF THE LARGEST JUNIOR GOLF PROGRAMS IN THE STATE OF MINNESOTA. UNIQUE PROGRAM SUCCESS INCLUDE PROGRAMING FOR SPECIAL OLYMPICS, GOLF FOR VETS AND FIVE HIGH SCHOOL GOLF PROGRAMS. 1138215 0 1869148 15443683 1 1 0 0 0 0 0 0 0 0 1 0 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 1 1 0 0 0 1 138 0 1 353 1 0 0 0 0 0 0 0 0 0 0 0 0 X 13 13 0 0 0 0 0 0 1 1 1 0 0 1 1 0 0 1 1 1 1 0 MN X THE ORGANIZATION 7637855600 1700 105TH AVENUE NE BLAINE MN 55449 JOHN MCCLELLAN CHAIR 1.00 1.00 X X 0 0 0 TODD JOHNSON CEO 1.00 0.00 X X 55000 0 0 PAUL BEGGIN DIRECTOR 1.00 0.00 X 0 0 0 JONAH BERNDT DIRECTOR 1.00 0.00 X 0 0 0 ERIKA BINGER DIRECTOR 1.00 0.00 X 0 0 0 DAVID DOTH DIRECTOR 1.00 0.00 X 0 0 0 BART DUFFY DIRECTOR 1.00 0.00 X 0 0 0 AL GOTTSCHALK DIRECTOR 1.00 0.00 X 0 0 0 JOAN HALLOCK DIRECTOR 1.00 0.00 X 0 0 0 TIM SANDERS DIRECTOR 1.00 0.00 X 0 0 0 JERRY SECK DIRECTOR 1.00 0.00 X 0 0 0 TRENT TUCKER DIRECTOR 1.00 0.00 X 0 0 0 FRANK JACKSON DIRECTOR 1.00 0.00 X 0 0 0 CATHI BULLIS CHIEF FINANICAL OFFICER 40.00 0.00 X 87280 0 941 STEVE OLSON COO/SECRETARY 39.00 1.00 X 128868 0 31796 NEIL LADD DEPUTY EXECUTIVE DIRECTOR 40.00 0.00 X 133038 0 12793 SARA SOLI CHIEF MARKETING AND COMMUNICATIONS OFFICER 40.00 0.00 X 140230 0 16866 DARIN THOMPSON DIRECTOR OF SPORTS SERVICES 40.00 0.00 X 119168 0 0 PETER CARLSON ICE ARENA OPERATIONS AND PROGRAMS DIRECTOR 40.00 0.00 X 121610 0 0 785194 0 62396 5 0 1 0 DIMKE EXCAVATING INC 6535 JOYER LANE CENTERVILLE MN 55038 CONSTRUCTION 3085000 CONNOLLY & SONS PO BOX 28233 OAKDALE MN 55128 CONSTRUCTION AND MAINTENANCE 1252971 NEW CENTURY SYSTEMS 5500 QUEENS AVE NE OSTEGO MN 55330 MECHANICAL REPAIRS 255874 SOTA CLEAN 17215 STAPLES ST NE HAM LAKE MN 55304 CLEANING SERVICES 105203 4 1107175 97000 1107175 PROGRAM & EVENTS 713940 12172285 12172285 FOOD & MERCHANDISE 713940 1427428 1427428 RENTAL INCOME - DORMS 713940 384136 384136 13983849 1345 1345 22500 0 22500 22500 22500 FINANCE CHARGE REVENUE 541900 26412 26412 27983 27983 54395 15169264 14010261 0 51828 551812 128531 423281 5879402 5669428 68901 141073 124835 87995 30422 6418 347223 333706 13517 417217 337133 69429 10655 5150 5150 46832 46832 650294 468197 180747 1350 70368 19215 51153 972192 805353 157376 9463 2931192 2931192 50925 50407 518 53816 39897 13919 229213 216803 12410 1332427 1250148 82279 37278 37278 EVENT EXPENSES 1425181 1419092 4144 1945 PROGRAM SUPPLIES AND EQ 481105 481105 GROUND AND FACILITIES M 479344 473527 5817 EVENT RENTAL EXPENSES 357631 357631 427864 374323 53541 16871301 15443683 1256714 170904 37530 59006 3127376 3457335 6158929 5343514 2250901 2007166 495303 418742 47187 45373 75029 93038 25494631 11130381 14517085 14364250 440825 350093 27150165 26138517 2363840 1727037 602395 463033 5686227 5389067 1737245 1427094 250000 2323865 10639707 11330096 X 10351529 9464907 6158929 5343514 16510458 14808421 27150165 26138517 -1702037 0 X 0 1 X 1 0 X 12698519 1636342 1780531 4586765 1107175 21809332 14269763 14082379 7410384 12422368 14010261 62195155 26968282 15718721 9190915 17009133 15117436 84004487 13236670 13236670 0 13236670 13236670 70767817 84352 10821 3554 1345 100072 84352 10821 3554 1345 100072 110824 107277 6082 10052 27983 262218 27079106 15910350 9207818 17022739 15146764 84366777 0.83880 0.83730 0.00120 0.00120 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 8585635 8585635 9612812 6810656 2802156 7258800 4319725 2939075 37384 37384 14364250 REFUNDABLE DEPOSITS 250000 FISCAL AGENT PAYABLE 2073865 2323865 X 15165171 -4093 -4093 15169264 0 15169264 16871301 0 16871301 0 16871301 PART X, LINE 2: A TAX EXPENSE OR BENEFIT FROM AN UNCERTAIN INCOME TAX POSITION (INCLUDING TAX EXEMPT STATUS) MAY BE RECOGNIZED ONLY WHEN IT IS MORE LIKELY THAN NOT THAT THE POSITION WILL BE SUSTAINED UPON EXAMINATION BY TAXING AUTHORITIES. MANAGEMENT BELIEVES THE FOUNDATION HAS NO UNCERTAIN INCOME TAX POSITIONS THAT WOULD RESULT IN AN ACCRUAL, EXPENSE OR BENEFIT UNDER THE MORE LIKELY THAN NOT STANDARD. PART XI, LINE 2D - OTHER ADJUSTMENTS: RELATED ORGANIZATION ACTIVITY -4,093. PARTS XI AND XII: THE FOUNDATION ADOPTED THE PROVISIONS OF ASC 842, LEASES, USING THE MODIFIED RETROSPECTIVE APPROACH WITH JANUARY 1, 2022, AS THE DATE OF INITIAL ADOPTION. THE FOUNDATION ELECTED THE PACKAGE OF PRACTICAL EXPEDIENTS PERMITTED UNDER THE TRANSITION GUIDANCE WITHIN THE NEW STANDARD, WHICH AMONG OTHER THINGS, ALLOWED THE FOUNDATION TO CARRY FORWARD THE HISTORICAL LEASE CLASSIFICATION. IN ADDITION, THE FOUNDATION ELECTED THE PRACTICAL EXPEDIENT TO USE HINDSIGHT IN DETERMINING THE LEASE TERM FOR EXISTING LEASES, WHICH RESULTED IN SHORTENING THE LEASE TERMS FOR CERTAIN EXISTING LEASES. AS OF DECEMBER 31, 2022, THE FOUNDATION DID NOT HAVE ANY MATERIAL LEASES SUBJECT TO THE PROVISIONS OF ASC 842, LEASES. EFFECTIVE JANUARY 1, 2022, THE FOUNDATION ADOPTED THE PROVISIONS OF ACCOUNTING STANDARDS UPDATE (ASU) 2020-07, NOT-FOR-PROFIT ENTITIES (TOPIC 958): PRESENTATION AND DISCLOSURES BY NOT-FOR-PROFIT ENTITIES FOR CONTRIBUTED NONFINANCIAL ASSETS. THE NEW GUIDANCE REQUIRES NONPROFIT ENTITIES TO PRESENT CONTRIBUTED NONFINANCIAL ASSETS AS A SEPARATE LINE ITEM IN THE STATEMENT OF ACTIVITIES, APART FROM CONTRIBUTIONS OF CASH OR OTHER FINANCIAL ASSETS. THE STANDARD ALSO INCREASES THE DISCLOSURE REQUIREMENTS AROUND CONTRIBUTED NONFINANCIAL ASSETS, INCLUDING DISAGGREGATING BY CATEGORY THE TYPES OF CONTRIBUTED NONFINANCIAL ASSETS A NONPROFIT ENTITY HAS RECEIVED. ADOPTION OF THIS STANDARD REQUIRED INCREASED DISCLOSURE AND A RECLASSIFICATION OF PRIOR YEAR INFORMATION TO CONFIRM TO THE NEW REQUIRED METHOD OF PRESENTATION. 0 0 0 0 0 0 0 0 0 STEVE OLSON COO/SECRETARY 123868 0 5000 0 0 0 31796 0 0 0 160664 0 0 0 SARA SOLI CHIEF MARKETING AND COMMUNICATIONS O 135230 0 5000 0 0 0 16866 0 0 0 157096 0 0 0 A CITY OF BLAINE MN 416008302 2011-12-20 3200000 NSC SPORTS EXPOSITION CENTER PROJECT 0 0 0 B BLAINE ECONOMIC DEVELOPMENT AUTHORITY 411680610 2020-05-08 3822676 INFLATABLE DOME 0 0 0 A 1358434 3200000 3190368 9632 2012 0 0 1 1 B 319788 3822676 3822676 2020 0 0 1 1 A 0 0 0 0 0.00000 0.00000 0.00000 0 0 1 B 0 0 0 0 0.00000 0.00000 0.00000 0 0 0 A 0 0 1 0 1 0 0 0 0 B 0 0 1 0 1 0 0 0 0 A 0 B 0 X PRODUCTS/EQUIPMENT 3 105500 WHOLESALE COST 0 1 0 FORM 990, PARTS I, VIII AND SCHEDULE B, TOTAL CONTRIBUTIONS REPORTED ON SCHEDULE B MAY EXCEED THE TOTAL ON FORM 990 PART I, LINE 8 AND PART VIII, LINE 1H, DUE TO PRESENT VALUE DISCOUNTS ON MULTI-YEAR PLEDGES, TIMING DIFFERENCES OF CONTRIBUTED SERVICES, AND OTHER ADJUSTMENTS. FORM 990, PART VI, SECTION A, LINE 1A A STATE OF MINNESOTA AGENCY, THE MINNESOTA AMATEUR SPORTS COMMISSION, APPOINTS THE BOARD MEMBERS. THE EXECUTIVE COMMITTEE HAS CERTAIN POWERS BETWEEN MEETINGS OF THE FULL BOARD. FORM 990, PART VI, SECTION A, LINE 7B SOME DECISIONS OF THE BOARD OF DIRECTORS MAY BE SUBJECT TO APPROVAL BY THE MINNESOTA AMATEUR SPORTS COMMISSION BOARD OF DIRECTORS. FORM 990, PART VI, SECTION B, LINE 11B FORM 990 IS APPROVED BY THE BOARD OF DIRECTORS IN CONJUNCTION WITH THE MN CHARITABLE ORGANIZATION ANNUAL REPORT FILED WITH THE MN OFFICE OF THE ATTORNEY GENERAL. FORM 990, PART VI, SECTION B, LINE 15 THE KEY EMPLOYEES COMPENSATION IS REVIEWED AND DETERMINED BY THE STATE OF MINNESOTA AMATEUR SPORTS COMMISSION EXECUTIVE DIRECTOR. THE CFO REVIEWS AND DETERMINES ALL OTHER EMPLOYEE COMPENSATION. FORM 990, PART VI, SECTION C, LINE 19 GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST. STATE OF MN 50 SHERBURNE AVENUE ST PAUL MN 55155 STATE OF MN AMATEUR SPORTS COMMISSION MN GOVERNMENT N/A 0 NSC PLAY 1700 105TH AVENUE BLAINE MN 55449 463331844 DONATION PLATFORM MN 501(C)(3) LINE 12B, II NATIONAL SPORTS CENTER FOUNDATION 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0