2023-11-14T18:15:41-05:00 2022-12-31 834556713 MCMILLEN & COMPANY PLLC 2812 W COLORADO AVE SUITE 200 COLORADO SPRINGS CO 80904 990 2022-01-01 840811908 COLORADO SPRINGS SPORTS CORPORATION COLO 7196347333 1631 MESA AVE SUITE E COLORADO SPRINGS CO 80906 MEGAN LEATHAM CEO 7196347333 2023-11-13 true MEGAN LEATHAM 999009999 true LANE SW MCMILLEN P01426981 7199220064 2023-11-13 2022 2023-04-26 12:10:37Z MEGAN LEATHAM 1631 MESA AVE SUITE E COLORADO SPRINGS CO 80906 2006639 false X WWW.THESPORTSCORP.ORG X 1978 CO THE CORPORATION WAS FORMED TO HELP STAGE THE FIRST NATIONAL SPORTS FESTIVAL. CSSC SET OUT TO ESTABLISH A STRONG REGIONAL SPORTS PRESENCE THROUGH ECONOMIC DEVELOPMENT, EVENT PROMOTION, AND COMPLETE DEDICATION TO OUR YOUTH SPORT AND COMMUNITY DEVELOPMENT ACTIVITIES. 19 18 20 500 0 1449327 1288386 311331 510267 313756 72636 10206 19760 2084620 1891049 122916 140010 0 655209 798404 0 243377 940213 857565 1718338 1795979 366282 95070 3652409 3540307 115800 352227 3536609 3188080 X THE CORPORATION WAS FORMED TO HELP STAGE THE FIRST NATIONAL SPORTS FESTIVAL. CSSC SET OUT TO ESTABLISH A STRONG REGIONAL SPORTS PRESENCE THROUGH ECONOMIC DEVELOPMENT, EVENT PROMOTION, AND COMPLETE DEDICATION TO OUR YOUTH SPORT AND COMMUNITY DEVELOPMENT ACTIVITIES. false false 315008 3640 100613 ROCKY MOUNTAIN STATE GAMES - RMSG IS A MULTI-SPORT FESTIVAL FOR COLORADO CITIZENS, AS WELL AS OTHER STATES WITHOUT STATE GAMES PROGRAMS, OF ALL AGES AND ATHLETIC ABILITIES INCLUDING PHYSICALLY DISABLED, VISUALLY IMPAIRED AND PARAOLYMPIC ATHLETES. THE ROCKY MOUNTAIN STATE GAMES PROGRAM BENEFITED FROM 113,592 WORTH OF VALUE IN KIND CONTRIBUTIONS. THE MAJORITY OF THIS 113,592 HAS BEEN EXCLUDED FROM SUPPORT LISTED IN PART I, LINE 1 AND PART VIII, LINE 1G, SINCE IT PERTAINED TO SERVICES AND FACILITIES, AS DEFINED BY THE INTERNAL REVENUE SERVICE. 928440 136250 409654 INTERNATIONAL AND NATIONAL SUPPORT - WE SUPPORT THE USOPC HEADQUARTERS, THE PIKES PEAK INTERNATIONAL HILL CLIMB, THE U.S. OLYMPIC AND PARALYMPIC MUSEUM, AND OTHER EVENTS WHICH BENEFIT THE INTERNATIONAL, NATIONAL, AND LOCAL COMMUNITY AS A WHOLE. THE SPORTS COMPETITIONS AND COMMUNITY SUPPORT PROGRAM BENEFITED FROM 452,337 WORTH OF VALUE IN KIND CONTRIBUTIONS. THE MAJORITY OF THIS 452,337 HAS BEEN EXCLUDED FROM SUPPORT LISTED IN PART I, LINE 1 AND PART VIII, LINE 1G, SINCE IT PERTAINED TO SERVICES AND FACILITIES, AS DEFINED BY THE INTERNAL REVENUE SERVICE. 5229 6931 OTHER PROGRAM RELATED ACTIVITIES ADVANCING THE STATUS OF AMATEUR SPORTS IN THE COLORADO SPRINGS COMMUNITY, INCLUDING MEMBERSHIP. THESE PROGRAMS BENEFITED FROM 8,789 WORTH OF VALUE IN KIND CONTRIBUTIONS. THE MAJORITY OF THIS 8,789 HAS BEEN EXCLUDED FROM SUPPORT LISTED IN PART I, LINE 1 AND PART VIII, LINE 1G, SINCE IT PERTAINED TO SERVICES AND FACILITIES, AS DEFINED BY THE INTERNAL REVENUE SERVICE. 1248677 true true false false false false false false false false true true false false false true true false false false false false false false true false false true false true false false false false false false false true true false false false false false false false false true 25 0 true 20 true false false false false false true true false false false false false false X 19 18 true false false false false false false true true false false true true true true true true true true false X X THE ORGANIZATION 7196347333 1631 MESA AVE SUITE E COLORADO SPRINGS CO 80906 DAVE PALENCHAR CHAIR 5.00 X X 0 0 0 KATIE WILLEMARCK TREASURER 2.00 X X 0 0 0 CHUCK DELICH SECRETARY 2.00 X X 0 0 0 LAURA MELLINI IMMEDIATE PA 2.00 X X 0 0 0 LOU MELLINI MEMBER 2.00 X 0 0 0 JULIE DUSSLIERIE MEMBER 2.00 X 0 0 0 WALT GLOVER MEMBER 2.00 X 0 0 0 NICK RAGAIN MEMBER 2.00 X 0 0 0 JEFF GREENE MEMBER 2.00 X 0 0 0 LESLIE IRVINE MEMBER 2.00 X 0 0 0 JERRY MAYES MEMBER 2.00 X 0 0 0 NATHAN PINE MEMBER 2.00 X 0 0 0 DOUG PRICE MEMBER 2.00 X 0 0 0 ANN CESARE MEMBER 2.00 X 0 0 0 CHRIS REEN MEMBER 2.00 X 0 0 0 STEVE SMITH MEMBER 2.00 X 0 0 0 MARTIN WOOD MEMBER 2.00 X 0 0 0 MATT CARPENTER MEMBER 2.00 X 0 0 0 MEGAN LEATHAM CEO 40.00 X X 231620 0 10081 AUBREY MCCOY COO 40.00 X 100500 0 4750 332120 14831 2 false true false 9570 7351 1271465 45707 1288386 COMPETITIONS AND EVENTS 711300 409654 409654 ROCKY MTN. STATE GAMES 711300 100613 100613 510267 26920 26920 11730 11730 11730 11730 45716 45716 45716 45716 117835 7351 115590 2245 2245 OTHER INCOME 900099 5785 5785 5785 1891049 516052 86611 136250 136250 3760 3760 241712 120856 120856 467290 401559 10960 54771 41323 32826 2983 5514 48079 28108 9587 10384 9750 9750 118648 55369 20250 43029 54608 43013 10195 1400 32314 19239 12931 144 29609 4490 25119 98659 89588 9071 54793 53831 859 103 7125 2998 2617 1510 30354 15177 15177 30766 18785 11981 EQUIPMENT 119428 98293 21135 SPONSOR & VOLUNTEER RECOG 44601 35506 9095 COST OF GOODS SOLD 40254 40254 VIP HOSPITALITY 32185 32185 154471 137446 11359 5666 1795979 1248677 303925 243377 82448 299742 644080 645128 37500 94683 123446 11939 17599 164678 149644 45390 15034 2773869 2401858 3652409 3540307 112875 39456 2925 312771 115800 352227 X 2871173 2530166 665436 657914 3536609 3188080 3652409 3540307 X 95070 -443599 X false true X true X 1195761 1027917 1015177 1449327 1288386 5976568 1195761 1027917 1015177 1449327 1288386 5976568 1992652 3983916 13852 18124 29090 33990 38650 133706 24842 23430 20515 25960 117835 212582 6322856 2385860 0.63010 0.70210 X PART II, LINE 10 94,747 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 164678 149644 15034 15034 USO FOUNDATION 2401858 F 2401858 X 2167795 -443599 604755 161156 2006639 -115590 -115590 1891049 2516324 604755 115590 720345 1795979 1795979 SCHEDULE D, PAGE 3, PART X THE CORPORATION QUALIFIES AS A TAX-EXEMPT ORGANIZATION UNDER SECTION 501 (C)(3) OF THE INTERNAL REVENUE CODE AND, THEREFORE, IS NOT SUBJECT TO FEDERAL INCOME TAX ON ACTIVITIES RELATED TO ITS EXEMPT PURPOSE. ACCORDINGLY, NO INCOME TAX PROVISION HAS BEEN RECORDED. THE CORPORATION'S FORM 990, RETURN OF ORGANIZATION EXEMPT FROM INCOME TAX, IS SUBJECT TO EXAMINATION BY VARIOUS TAXING AUTHORITIES, GENERALLY FOR THREE YEARS AFTER THE DATE IT WAS FILED. MANAGEMENT OF THE CORPORATION BELIEVES THAT IT DOES NOT HAVE ANY UNCERTAIN TAX POSITIONS THAT ARE MATERIAL TO THE FINANCIAL STATEMENTS. SCHEDULE D, PAGE 4, PART XI, LINE 4B FUNDRAISING EVENT EXPENSES NET -115,590 SCHEDULE D, PAGE 4, PART XII, LINE 2D FUNDRAISING EVENT EXPENSES NET 115,590 HALL OF FAME DI 92929 6250 86679 10501 15080 31689 22948 12730 GOLF TOURNAMENT 22431 1101 21330 1740 8755 2071 2470 1 9826 9826 474 4217 550 2365 125186 7351 117835 12241 24309 37977 23498 17565 115590 2245 true COLORADO HS ACTIVITIES ASSOCIATION 14855 E 2ND AVE AURORA CO 80011 840427063 501C3 14500 SPORTS PROG. SUPPORT USA WRESTLING 6155 LEHMAN DR COLORADO SPRINGS CO 80918 362667348 501C3 10000 SPORTS PROG. SUPPORT CHD LLC DBA ADRENALINE LACROSEE 24 21ST ST SAN DIEGO CA 92102 844358669 7102 2898 FMV MEDALS & EQUIPM SPORTS PROG. SUPPORT PRIDE SOCCER CLUB INC 5955 LEHMAN DR ST 100 COLORADO SPRINGS CO 80918 841271042 5000 5000 FMV MEDALS & EQUIPM SPORTS PROG. SUPPORT ROCKY MOUNTAIN MUSTANG ROUNDUP 270862227 501C4 6450 CHEYENNE MOUNTAIN RESORT 3225 BROADMOOR VALLEY RD COLORADO SPRINGS CO 80906 822140339 6500 COLORADO COLLEGE 14 E CACHE LA POUDRE ST COLORADO SPRINGS CO 80903 840402510 7000 PIKES PEAK OUTDOOR RECREATION ALLIA 310 S 14TH ST COLORADO SPRINGS CO 80904 811846814 501C3 10000 ASPEN INSTITUTE 1000 N 3RD ST ASPEN CO 81611 840399006 501C3 10000 3 6 X X X X false false false false false false false true false MEGAN LEATHAM CEO 201620 30000 10081 241701 SCHEDULE J, PAGE 1, PART I, LINE 7 THE BOARD OF DIRECTORS MAY AWARD THE CEO A PERFORMANCE BONUS AT ITS DISCRETION. PIKES PEAK INTERNATIONAL HILL CLIMB SEE SUPP INFO 580818 SEE SUPP INFO false SCHEDULE L, PART V THE CEO/PRESIDENT OF CSSC IS VOLUNTEER CHAIRPERSON OF THE BOARD OF PPIHC. TRANSACTIONS BETWEEN THE ENTITIES INCLUDE MANAGEMENT FEES AND EXPENSES REIMBURSEMENTS, SHARED OFFICE SPACE, AND HUMAN RESOURCES. THE CEO/PRESIDENT OF CSSC RECEIVES NO COMPENSATION FROM PPIHC. X 6 20100 FMV X AWARD 2 1084 FMV X TICKETS & MEMBE 9 24523 FMV false false false SCHEDULE M, PAGE 2, PART II NUMBER OF CONTRIBUTIONS LISTED REPRESENTS THE NUMBER OF CONTRIBUTORS. FORM 990 - ORGANIZATION'S MISSION THE CORPORATION WAS FORMED TO HELP STAGE THE FIRST NATIONAL SPORTS FESTIVAL. CSSC SET OUT TO ESTABLISH A STRONG REGIONAL SPORTS PRESENCE THROUGH ECONOMIC DEVELOPMENT, EVENT PROMOTION, AND COMPLETE DEDICATION TO OUR YOUTH SPORT AND COMMUNITY DEVELOPMENT ACTIVITIES. FORM 990, PAGE 6, PART VI, LINE 2 LOU MELLINI LAURA MELLINI BOARD MEMBER BOARD MEMBER MARRIED FORM 990, PAGE 6, PART VI, LINE 11B THE AUDITOR PRESENTS THE 990 TO THE FINANCE COMMITTEE ELECTRONICALLY. ONCE THEY HAVE APPROVED IT, THE 990 IS EMAILED TO THE ENTIRE BOARD. THE BOARD HAS A WEEK TO REVIEW AND APPROVE THE 990 BEFORE IT IS MAILED TO THE IRS. FORM 990, PAGE 6, PART VI, LINE 12C THE POLICY IS REVIEWED REGULARLY AND SIGNED BY EACH BOARD ON AN ANNUAL BASIS. IF A CONFLICT ARISES, THE BOARD MEMBER IS REQUIRED TO RECUSE HIM/HERSELF FROM VOTING. FORM 990, PAGE 6, PART VI, LINE 15A THE FINANCE COMMITTEE IS COMPRISED OF MEMBERS OF SPORT ORGANIZATIONS WHO ARE FAMILIAR WITH CEO COMPENSATION AT THEIR ORGANIZATIONS. THEY DRAFT A 5- YEAR CONTRACT FOR CEO COMPENSATION BASED ON THEIR FINDINGS. THE COMMITTEE ALSO REVIEWS CEO COMPENSATION FROM SIMILAR SPORTS COMMISSIONS NATIONWIDE. FORM 990, PAGE 6, PART VI, LINE 15B FOR OTHER KEY EMPLOYEES, THE CEO REVIEWS ACTIVITIES, COST-OF-LIVING INCREASES AND THE ECONOMIC ENVIRONMENT AND DETERMINES SALARIES. THE FINANCE COMMITTEE APPROVES THE BUDGET WITH THE SALARIES DETERMINED BY THE CEO INCLUDED. FORM 990, PAGE 6, PART VI, LINE 19 GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND THE FORM 990 ARE AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART XI, LINE 9 FUNDRAISING EVENT EXPENSES NET 115,590 FUNDRAISING EVENT EXPENSES NET -115,590