2024-02-07T07:52:44-06:00 2023-08-31 461498870 BMSS LLC 1121 RIVERCHASE OFFICE RD BIRMINGHAM AL 35244 990 2022-09-01 630377461 SOUTHEASTERN CONFERENCE SOUT 2054583000 2201 RICHARD ARRINGTON JR BLVD N BIRMINGHAM AL 35203 MR GREG SANKEY COMMISSIONER 2054583000 2024-02-07 1 MR GREG SANKEY 999009999 0 DERREL G CURRY CPA P00230660 2059825500 2024-02-07 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z MR GREG SANKEY 2201 RICHARD ARRINGTON JR BLVD N BIRMINGHAM AL 35203 2356738286 0 X SECSPORTS.COM X 1933 AL TO PROMOTE AND ADMINISTER INTERCOLLEGIATE ATHLETIC COMPETITION AMONG ITS FOURTEEN MEMBER NON-PROFIT INSTITUTIONS OF HIGHER EDUCATION LOCATED IN THE SOUTHEASTERN UNITED STATES AND ASSIST MEMBER INSTITUTIONS IN THE MAINTENANCE OF PROGRAMS OF INTERCOLLEGIATE ATHLETICS WHICH ARE COMPATIBLE WITH THE HIGHEST STANDARDS OF EDUCATION AND COMPETITIVE SPORTS. 14 14 53 0 0 0 9210661 9586301 782472158 818466173 1078615 14652866 9260533 9871941 802021967 852577281 8731130 8904887 698509723 717971102 12486284 14807614 0 0 0 62353081 81463529 782080218 823147132 19941749 29430149 511721586 541151735 350000000 350000000 161721586 191151735 X TO PROMOTE AND ADMINISTER INTERCOLLEGIATE ATHLETIC COMPETITION AMONG ITS FOURTEEN MEMBER NON-PROFIT INSTITUTIONS OF HIGHER EDUCATION LOCATED IN THE SOUTHEASTERN UNITED STATES AND ASSIST MEMBER INSTITUTIONS IN THE MAINTENANCE OF PROGRAMS OF INTERCOLLEGIATE ATHLETICS WHICH ARE COMPATIBLE WITH THE HIGHEST STANDARDS OF EDUCATION AND COMPETITIVE SPORTS. 0 0 717971102 818466173 DISTRIBUTION OF REVENUES RECEIVED FROM TELEVISION RIGHTS, TICKET SALES AND OTHER RECEIPTS RELATED TO REGULAR AND POST-SEASON FOOTBALL, BASKETBALL, BASEBALL, SOCCER AND GYMNASTIC COMPETITION. 8904887 8904887 GRANTS, SCHOLARSHIPS, FELLOWSHIPS TO SCHOLAR ATHLETES, MINORITY EMPLOYEES, MEMBER INSTITUTIONS TO PROMOTE DRUG EDUCATION, COMPLIANCE, HIGHER EDUCATION, NEEDY STUDENT ATHLETE ASSISTANCE, ETC. 41053844 EXPENSES INCURRED HOSTING SEC POST-SEASON TOURNAMENTS, CHAMPIONSHIPS AND ADVANCEMENT OF CONFERENCE TEAMS TO NATIONAL TOURNAMENTS AND CHAMPIONSHIPS. REVENUES ASSOCIATED WITH THESE EVENTS ARE INCLUDED IN ITEM 4A ABOVE. 5137655 PART III, LINE 4D - GAME MANAGEMENT EXPENSES INCLUDING OFFICIATING, INSTANT REPLAY AND IMPLEMENTATION OF TV CONTRACTS. REVENUES ASSOCIATED WITH THESE EXPENSES ARE INCLUDED IN PART III, LINE 4A. 614791 PART III, LINE 4D - EXPENSES RELATED TO OPERATION OF THE SECAR PROGRAM. THE PROGRAM'S PURPOSE IS TO PROMOTE AND HIGHLIGHT THE ENDEAVORS AND ACHIEVEMENT OF UNIVERSITY FACULTY, ADVANCE THE MERIT AND REPUTATION OF MEMBER INSTITUTIONS, PREPARE FUTURE LEADERS IN ACADEMIA AND PROVIDE OPPORTUNITIES FOR COLLABERATION AMONG UNIVERSITY PERSONNEL. 518222 PART III, LINE 4D - EXPENSES INCURRED TO FULFILL OBLIGATIONS UNDER CORPORATE SPONSORSHIP PROGRAMS. 187748 PART III, LINE 4D - EXPENSES RELATED TO EXPANSION OF CONFERENCE AND OTHER INSTITUTIONAL SERVICES, PRINCIPALLY OFFICIATING AND COMPLIANCE. 6458416 774388249 1 1 0 1 0 0 0 0 0 1 0 1 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1086 0 1 53 1 0 0 0 0 0 0 0 0 0 0 1 0 X 14 14 0 0 0 0 1 1 1 1 1 0 0 1 1 1 1 1 1 1 1 0 X MR GREG SANKEY 2054583000 2201 RICHARD ARRINGTON JR BOULEVARD BIRMINGHAM AL 35203 DR ELI CAPILOUTO DIRECTOR (UNIV. OF KY 1.00 X 0 0 0 JERE W MOREHEAD PRES/DIRECTOR (UNIV. OF GE 1.00 X X 0 0 0 DR STUART BELL VP/DIRECTOR (UNIV. OF AL) 1.00 X X 0 0 0 DR KENT FUCHS DIRECTOR (UNIV. OF FL) 1.00 X 0 0 0 DR GLENN BOYCE DIRECTOR (UNIV. OF MISS.) 1.00 X 0 0 0 DR MARK KEENUM DIRECTOR (MISSISSIPPI ST.) 1.00 X 0 0 0 DR MUN CHOI DIRECTOR (UNIV. OF MO) 1.00 X 0 0 0 DR DONDE PLOWMAN DIRECTOR (UNIV. OF TN) 1.00 X 0 0 0 DR DANIEL DIERMEIER DIRECTOR (VANDERBILT UNIV. 1.00 X 0 0 0 DR CHARLES ROBINSON DIRECTOR (UNIV OF AR) 1.00 X 0 0 0 DR WILLIAM TATE IV DIRECTOR (LSU) 1.00 X 0 0 0 DR KATHY BANKS DIRECTOR (TEXAS A&M UNIV.) 1.00 X 0 0 0 DR CHRISTOPHER ROBERTS DIRECTOR (AUBURN UNIV.) 1.00 X 0 0 0 DR MICHAEL AMIRIDIS DIRECTOR (UNIV OF SC) 1.00 X 0 0 0 DR BEN SASSE DIRECTOR (UNIV OF FL) 1.00 X 0 0 0 MR GREG SANKEY COMMISSIONER 40.00 X 3553486 0 63254 RON J RYCHLAK SECRETARY, EXEC. COMM. 1.00 X 0 0 0 WILLIAM KING ASSOCIATE COMMISSIONER 40.00 X 713400 0 70917 MARK WOMACK EXECUTIVE ASSOC. COMMISSIO 40.00 X 475740 0 62105 CHARLES HUSSEY DEPUTY COMMISSIONER 40.00 X 592188 0 70917 TIFFANY DANIELS ASSOCIATE COMMISSIONER 40.00 X 376809 0 70917 JOHN MCDAID CORRDINATOR OF FOOTBALL OF 40.00 X 448634 0 70917 6160257 0 409027 21 0 1 0 ROBINSON BRADSHAW & HINSON PA 101 NORTH TYRON STREET STE 1900 CHARLOTTE NC 28246 LEGAL 2043265 TRG 2700 COMMERCE ST STE 100A DALLAS TX 75226 CONSULTING 1686965 EVOLUTION MEDIA CAPITAL LLC 11620 WILSHIRE BLVD STE 460 LOS ANGELES CA 90025 CONSULTING 900000 AKIN GUMP 2001 K STREET NW WASHINGSTON DC 20006 LEGAL 673149 CREATIVE LINKS 457 MORRIS RD FT WRIGHT KY 41011 CONSULTING 255749 33 9586301 9586301 TV/RADIO RIGHT FEES 516100 544385464 544385464 POST SEASON EVENTS 711210 274080709 274080709 818466173 12140149 12140149 9871941 9871941 1506673722 1504161005 2512717 2512717 2512717 852577281 818466173 0 24524807 8117335 8117335 787552 787552 717971102 717971102 3850000 3850000 8046953 8046953 882063 882063 973942 973942 1054656 1054656 2810467 2810467 81039 81039 849509 849509 1580505 1580505 2535931 2535931 348776 348776 1116214 1116214 907206 907206 2507081 2507081 20958005 20958005 984049 984049 POSTSEASON EVENTS 40349670 40349670 PRODUCTION & GAME MANAG 5137655 5137655 INSTITUTIONAL SERVICES 1175426 1175426 DUES AND SUBSCRIPTIONS 63700 63700 58296 58296 823147132 774388249 48758883 0 49741891 39788125 361834406 365702131 10318016 10527927 84480558 120358065 5346715 4775487 511721586 541151735 350000000 350000000 350000000 350000000 X 0 0 0 0 161721586 191151735 161721586 191151735 511721586 541151735 29430149 0 X 0 1 X 1 0 X X 14 UNIVERSITY OF ALABAMA 636001138 2 1 51290863 0 UNIVERSITY OF ARKANSAS 716003252 2 1 51348598 0 AUBURN UNIVERSITY 636000724 2 1 51149078 0 UNIVERSITY OF FLORIDA 696002050 2 1 51344128 0 UNIVERSITY OF GEORGIA 580652518 2 1 51044128 0 UNIVERSITY OF KENTUCKY 610501295 2 1 51182983 0 LOUISIANA ST UNIVERSITY 726000848 2 1 51044128 0 UNIVERSITY OF MISSISSIPPI 646001159 2 1 51344128 0 MISSISSIPPI ST UNIVERSITY 646000819 2 1 51171398 0 UNIVERSITY OF MISSOURI 436003859 2 1 51827648 0 UNIVERSITY OF SOUTH CAROLINA 576001153 2 1 51344128 0 UNIVERSITY OF TENNESSEE 626001636 2 1 51650419 0 TEXAS A&M UNIVERSITY 746000531 2 1 51185348 0 VANDERBILT UNIVERSITY 620476822 2 1 51044128 0 14 717971103 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 0 0 0 0 0 1 0 1 849509 849509 0 PART II-B, LINE 1: PART II-B, LINE 1G: CONTACT WITH FEDERAL AND STATE OFFICIALS AND THEIR STAFFS TO PROVIDE INFORMATION AND EDUCATE THEM REGARDING ISSUES RELATED TO POTENTIAL LEGISLATION REGARDING STUDENT-ATHLETES LICENSING THEIR NAME, IMAGE AND LIKENESS FOR COMPENSATION. PART II-B, LINE 1I: ENGAGEMENT OF GOVERNMENT RELATIONS FIRMS TO HAVE CONTACT WITH FEDERAL AND STATE OFFICIALS AND THEIR STAFFS TO PROVIDE INFORMATION AND EDUCATE THEM REGARDING ISSUES RELATED TO POTENTIAL LEGISLATION REGARDING STUDENT-ATHLETES LICENSING THEIR NAME, IMAGE AND LIKENESS FOR COMPENSATION. 106155006 235862478 894707 395000 203821136 138696055 90363725 191985810 60807 6503233 169752105 106155006 64415237 223497828 21531 6277562 191293309 90363725 41361170 33398859 13352 6520045 3838099 64415237 25515146 34478625 26420 6323971 9941432 41361170 1.00000 0 0 0 GOVERNMENT SECURITIES 120358065 C 120358065 TRUIST - TERM LOAN 350000000 350000000 X 828041677 0 828041677 24535604 24535604 852577281 798040299 0 798040299 25106833 25106833 823147132 PART V, LINE 4: THE ENDOWMENT FUNDS ARE USED FOR GRANTS, SCHOLARSHIPS, TV IMPLEMENTATION, CHAMPIONSHIP GAME TICKETS, TO PROMOTE ACADEMIC ENDEAVORS OF MEMBER UNIVERSITIES, AND ENHANCE OPPORTUNITIES FOR ETHNIC MINORITIES AND WOMEN. PART X, LINE 2: THE CONFERENCE IS EXEMPT FROM FEDERAL AND STATE INCOME TAXES UNDER INTERNAL REVENUE CODE SECTION 501(C)(3), EXCEPT TO THE EXTENT THAT IT HAS TAXABLE INCOME FROM BUSINESSES THAT ARE NOT RELATED TO ITS TAX-EXEMPT PURPOSE. UNRELATED BUSINESS INCOME, IF THERE WAS ANY, WOULD BE TAXED AT THE APPLICABLE CORPORATE INCOME TAX RATE. THE CONFERENCE DID NOT HAVE ANY UNRELATED BUSINESS INCOME DURING THE YEARS ENDED AUGUST 31, 2023 AND 2022, AND ACCORDINGLY, NO PROVISION FOR INCOME TAXES HAS BEEN MADE IN THE FINANCIAL STATEMENTS. THE CONFERENCE IS NOT CURRENTLY UNDER EXAMINATION BY ANY TAXING JURISDICTION. FOR THE YEARS ENDED AUGUST 31, 2023 AND 2022, THERE WERE NO INTEREST OR PENALTIES ASSOCIATED WITH TAX POSITIONS RECORDED IN THE ACCOMPANYING FINANCIAL STATEMENTS. PART XI, LINE 4B - OTHER ADJUSTMENTS: BOWL PARTICIPATION EXPENSES NETTED AGAINST REVENUE FOR FINANCIAL STATEMENTS 23,067,180. SALES TAXES ON TICKET SALES TO CONFERENCE CHAMPIONSHIPS NETTED AGAINST REVENUES FOR FINANCIAL STATEMENTS 1,156,686. ROYALTIES NETTED IN EXPENSES FOR FINANCIAL STATEMENTS 259,879. POSTSEASON EVENTS NETTED IN EXPENSES FOR FINANCIAL STATEMENTS 51,859. PART XII, LINE 4B - OTHER ADJUSTMENTS: BOWL PARTICIPATION EXPENSES NETTED AGAINST REVENUE FOR FINANCIAL STATEMENTS 23,067,180. SALES TAXES ON TICKET SALES TO CONFERENCE CHAMPIONSHIPS NETTED AGAINST REVENUE FOR FINANCIAL STATEMENTS 1,156,686. ROYALTIES NETTED IN EXPENSES FOR FINANCIAL STATEMENTS 259,879. POSTSEASON EVENTS NETTED IN EXPENSES FOR FINANCIAL STATEMENTS 51,859. PROGRAM RELATED EXPENSES RECLASSIFIED TO INVESTMENT ON FORM 990 571,229. 1 UNIVERSITY OF ALABAMA PO BOX 870323 TUSCALOOSA AL 35487 636001138 501(C)(3), 115 587559 0 NCAA ASSISTANCE UNIVERSITY OF ARKANSAS 304 WATERMAN HALL FAYETTEVILLE AR 72701 716003252 501(C)(3), 115 569242 0 NCAA ASSISTANCE AUBURN UNIVERSITY 107 SAMFORD HALL AUBURN AL 36849 636000724 501(C)(3), 115 583343 0 NCAA ASSISTANCE UNIVERSITY OF FLORIDA 228 TIGERT HALL GAINESVILLE FL 32611 596002050 501(C)(3), 115 595134 0 NCAA ASSISTANCE UNIVERSITY OF GEORGIA LUSTRAT HOUSE/JACKSON STREET ATHENS GA 30603 580652518 501(C)(3), 115 584240 0 NCAA ASSISTANCE UNIVERSITY OF KENTUCKY 101 MAIN BUILDING LEXINGTON KY 40506 610501295 501(C)(3), 115 582275 0 NCAA ASSISTANCE LOUISIANA STATE UNIVERSITY 3810 WEST LAKESHORE BATON ROUGE LA 70802 726000848 501(C)(3), 115 576222 0 NCAA ASSISTANCE UNIVERSITY OF MISSISSIPPI 109 LYCEUM UNIVERSITY MS 38677 646001159 501(C)(3), 115 578319 0 NCAA ASSISTANCE MISSISSIPPI STATE UNIVERSITY PO BOX 39762 MISSISSIPPI STATE MS 39762 646000819 501(C)(3), 115 585453 0 NCAA ASSISTANCE UNIVERSITY OF MISSOURI ATHLETIC DEPT 1 CHAMPIONS DRIVE COLUMBIA MO 65211 436003859 501(C)(3), 115 570676 0 NCAA ASSISTANCE UNIVERSITY OF SOUTH CAROLINA MARKETING DEPT/MOORE SCHOOL OF BUSINESS COLUMBIA SC 29208 576001153 501(C)(3), 115 585029 0 NCAA ASSISTANCE UNIVERSITY OF TENNESSEE 800 ANDY HOLT TOWER KNOXVILLE TN 37996 626001636 501(C)(3), 115 583677 0 NCAA ASSISTANCE TEXAS A&M UNIVERSITY PO BOX 30017 COLLEGE STATION TX 77842 746000531 501(C)(3), 115 578419 0 NCAA ASSISTANCE VANDERBILT UNIVERSITY 211 KIRKLAND HALL NASHVILLE TN 37240 620476822 501(C)(3) 557747 0 NCAA ASSISTANCE POSTGRADUATE SCHOLARSHIP - MCWHORTER 23 247500 POSTGRADUATE SCHOLARSHIP - DAVIS 23 157500 SECAR FACULTY ACHIEVEMENT AWARDS 14 85000 NCAA GRANT - MINORITY EMPLOYEE 14 81665 NCAA GRANT - OFFICIATING 15 149834 NCAA GRANT - COMPLIANCE 55 56053 CFP GO TEACH SCHOLARSHIP 4 10000 PART I, LINE 2: GRANTS AND ASSISTANCE PROVIDED TO MEMBER INSTITUTIONS FOR STUDENT ATHLETES CONSISTS MOSTLY OF GRANTS RECEIVED FROM THE NCAA. THESE GRANTS AND ASSISTANCE ARE ALLOCATED TO THE MEMBER INSTITUTIONS BASED ON THE NUMBER OF PELL GRANT ATHLETES AT EACH MEMBER INSTITUTION. GRANTS AND ASSISTANCE FROM THE NCAA ARE PROVIDED TO STUDENT ATHLETES TO ASSIST THEM IN MEETING THEIR FINANCIAL NEEDS DUE TO PARTICIPATION IN INTERCOLLEGIATE ATHLETICS OR ENROLLMENT IN ACADEMIC COURSEWORK. GRANTS AND ASSISTANCE PROVIDED TO STUDENT ATHLETES FOR RECOGNITION OF ACADEMIC ACHIEVEMENT ARE DIVIDED EQUALLY AND DISTRIBUTED AMONG THE MEMBER INSTITUTIONS. ONCE RECEIVED BY MEMBER INSTITUTIONS, USE OF GRANT AND ASSISTANCE FUNDS ARE MONITORED BY MEMBER INSTITUTIONS. THE CONFERENCE ALSO OPERATES AND MONITORS TWO GRANT PROGRAMS THAT PROVIDE POSTGRADUATE SCHOLARSHIPS ANNUALLY TO STUDENT ATHLETES WHO MEET THE ELIGIBILITY REQUIREMENTS OF EACH GRANT PROGRAM. ONCE SELECTED FOR A POSTGRADUATE SCHOLARSHIP, THE CONFERENCE OFFICE DISBURSES THE GRANT TO THE RECIPIENT'S POSTGRADUATE MEMBER INSTITUTION WHICH MONITORS THE USE OF THE GRANT IN ACCORDANCE WITH PROVISIONS OF GRANT PROGRAM. ADDITIONALLY, OTHER ASSISTANCE FOR DISASTER RELIEF WAS GIVEN TO A MEMBER INSTITUTION. X X X 1 1 X X X 0 0 0 0 0 0 0 0 0 MR GREG SANKEY COMMISSIONER 3516667 0 0 0 36819 0 45750 0 17504 0 3616740 0 0 0 WILLIAM KING ASSOCIATE COMMISSIONER 708333 0 0 0 5067 0 45750 0 25167 0 784317 0 0 0 CHARLES HUSSEY DEPUTY COMMISSIONER 585000 0 0 0 7188 0 45750 0 25167 0 663105 0 0 0 MARK WOMACK EXECUTIVE ASSOC. COMMISSIO 469667 0 0 0 6073 0 45750 0 16355 0 537845 0 0 0 JOHN MCDAID CORRDINATOR OF FOOTBALL OF 445000 0 0 0 3634 0 45750 0 25167 0 519551 0 0 0 TIFFANY DANIELS ASSOCIATE COMMISSIONER 370000 0 0 0 6809 0 45750 0 25167 0 447726 0 0 0 PART I, LINE 1A CHARTER AIR TRAVEL IS CONTRACTED BY THE CONFERENCE ON AN AS-NEEDED BASIS FOR USE BY THE COMMISSIONER FOR TRAVEL TO MEMBER INSTITUTIONS AND OTHER LOCATIONS WHERE CONFERENCE BUSINESS MAY BE CONDUCTED. OTHER CONFERENCE EMPLOYEES, INCLUDING THE REMAINING FIVE HIGHLY COMPENSATED EMPLOYEES LISTED IN PART VII OF FORM 990, MAY ACCOMPANY THE COMMISSIONER ON THESE CHARTERED FLIGHTS AS WELL AS OTHER TRAVEL COMPANIONS ON INFREQUENT OCCASIONS WHEN OTHER CLASSES OF SERVICE ARE NOT AVAILABLE OR WHEN CONDITIONS REQUIRE SUCH TRAVEL. THESE EXPENSES CONSTITUTE NORMAL AND CUSTOMARY BUSINESS TRAVEL AND THUS ARE NOT TREATED AS TAXABLE COMPENSATION. FORM 990, PART VI, SECTION A, LINE 6 THE MEMBERS OF THE SOUTHEASTERN CONFERENCE ARE ITS FOURTEEN MEMBER NON-PROFIT EDUCATIONAL INSTITUTIONS. FORM 990, PART VI, SECTION A, LINE 7A EACH MEMBER INSTITUTION HAS ONE VOTE AT THE CONFERENCE MEETING. THE CONFERENCE ALSO HAS AN EXECUTIVE COMMITTEE COMPRISED OF THREE OFFICERS OF THE CONFERENCE AND FOUR INDIVIDUALS FROM MEMBER INSTITUTIONS THAT ARE ELECTED AT THE REGULAR ANNUAL MEETING OF THE CONFERENCE. FORM 990, PART VI, SECTION A, LINE 7B EXCEPT FOR THOSE POWERS AND DUTIES EXPRESSLY DELEGATED TO THE EXECUTIVE COMMITTEE, ALL OTHER DECISIONS ARE VOTED UPON BY THE MEMBERSHIP OF THE CONFERENCE. FORM 990, PART VI, SECTION B, LINE 11B A REPRESENTATIVE OF EACH MEMBER INSTITUTION IS PROVIDED AN ELECTRONIC VERSION OF FORM 990 AND RELATED SCHEDULES AND ATTACHMENTS FOR REVIEW AND COMMENT BEFORE THE FILING OF THE FORM 990. FORM 990, PART VI, SECTION B, LINE 12C SIGNED DISCLOSURE STATEMENTS CONCERNING POTENTIAL CONFLICTS OF INTEREST ARE PERIODICALLY UPDATED BY KEY PERSONNEL. FORM 990, PART VI, SECTION B, LINE 15 COMMISSIONER'S COMPENSATION AS STATED IN EMPLOYMENT CONTRACT IS DETERMINED BY THE MEMBERSHIP OF THE CONFERENCE. THE COMMISSIONER REVIEWS AND APPROVES ALL OTHER EMPLOYEE SALARIES ON AN ANNUAL BASIS AND THE TOTAL EMPLOYEE SALARIES ARE INCLUDED IN THE ANNUAL BUDGET WHICH IS APPROVED BY THE EXECUTIVE COMMITTEE. FORM 990, PART VI, SECTION C, LINE 19 COPIES OF GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST.