2025-11-18T15:49:41+00:00 2025-03-31 440160260 Forvis Mazars LLP 500 Ridgefield Court Asheville NC 28806 990 2024-04-01 462059715 Charlotte Sports Foundation CHAR 7046444047 4250 CONGRESS STREET Charlotte NC 28209 Danny Morrison Executive Director 2025-11-18 true true Amy Bibby P00445891 8282542254 2025-11-10 2024 2025-03-06 01:10:19Z Danny Morrison 4250 CONGRESS STREET Charlotte NC 28209 29547228 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. 42 40 8 150 0 4671524 6139075 16567217 20433932 450019 500093 1577159 2474128 23265919 29547228 14232016 20639154 0 0 2047871 2217493 0 0 178141 5402714 7272024 21682601 30128671 1583318 -581443 22608097 20148844 3279432 1298546 19328665 18850298 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 19347789 15739154 14792998 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. 6212396 4900000 3491068 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"). 2668319 2149866 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"). 28228504 true false false false false false false false false false true false false false false true true false false false false false false false false false false true false true false false false false false false false false false true false false false false true false false false false false true 76 0 true 8 true false false false false false false false false false false false false X 42 40 false true false false false false false true true false false false true true true true true true true true false 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 555760 0 63010 Johnny Harris Co-Chair of the Board 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 Andrea Brimmer Board Member 2.0 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 Jeff Brown Board Member 2.0 X 0 0 0 Jenna Kelly 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 Joe Foster Board Member 2.0 X 0 0 0 Jon Pollack Board Member 2.0 X 0 0 0 Ken Gill Board Member 2.0 X 0 0 0 Kent Masters 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 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 Preston Gillespie Board Member 2.0 X 0 0 0 Ron Smith Board Member 2.0 X 0 0 0 Saad Ehtisham Board Member 2.0 X 0 0 0 Sheldon Francis Board Member 2.0 X 0 0 0 Steve Bagwell Board Member 2.0 X 0 0 0 Tammy DeBoer Board Member 2.0 X 0 0 0 Thomas Davis 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 373144 0 61627 Angela Davis Director of Ticket Operations 40.0 X 103649 0 24252 Kaleah Ellerbe Director of Administration and Events 40.0 X 116581 0 16190 Miller Yoho Director of Communications and Media 40.0 X 131915 0 19745 Owen Godfrey Director of Ticket Sales and Service 40.0 X 144855 0 41778 William Lawson Director of Sponsorship Sales 40.0 X 109456 0 37847 1535360 0 264449 7 false true false IMG Worldwide 9601 Wilshire Blvd Suite 400 Beverly Hills CA 90210 Tennis 2085000 LUQUIRE 1515 MOCKINGBIRD LN SUITE 7152 Charlotte NC 28209 Marketing 312935 COC Football LLC 1707 North Randall Road Suite 200 Elgin IL 60123 Assessments 110850 Elliott Davis LLC PO Box 6286 Greenville SC 29606 Accounting Services 100770 4 2025000 4114075 6139075 Ticket Sales & Bowl Rights Fees 711210 20383932 20383932 Events 900099 50000 50000 0 0 0 0 20433932 500093 500093 0 0 0 0 Revenue Share Income 900099 1695329 1695329 MISCELLANEOUS REVENUE 900099 778799 778799 0 0 0 0 2474128 29547228 20433932 0 2974221 20639154 20639154 928903 464452 464451 866866 182025 577095 107746 82649 29754 47936 4959 166136 59809 96359 9968 172939 62258 100305 10376 49951 28266 19652 2033 717472 405998 282273 29201 751529 751529 148909 53607 86367 8935 34188 12308 19829 2051 2569240 2569240 53856 53856 2947 1061 1709 177 392216 363471 26050 2695 Miscellaneous 1045525 1045525 Ticketing 992870 992870 Events 513321 513321 0 0 0 0 30128671 28228504 1722026 178141 3641728 4623064 9627174 9323222 8121428 5205000 572688 403191 0 0 0 0 102174 83358 370585 369211 4321 1374 484392 509635 0 54192 0 22608097 20148844 3023595 862023 255837 436523 0 0 0 0 3279432 1298546 X 11077237 13752798 8251428 5097500 19328665 18850298 22608097 20148844 -581443 103076 0 X X false true true false X 14390211 2865415 7189403 4671524 6139075 35255628 0 0 14390211 2865415 7189403 4671524 6139075 35255628 560952 34694676 867 11425 143932 420019 500093 1076336 0 44388 103105 225856 1522967 2474128 4370444 40702408 71568097 0.85240 0.89248 X Schedule A, Part II, Line 10 Other Income DESCRIPTION - MISCELLANEOUS INCOME, COLUMN A - 44388.0, COLUMN B - 103105.0, COLUMN C - 225856.0, COLUMN D - 1522967.0, COLUMN E - 2474128.0, COLUMN F - 4370444.0; 370585 369211 1374 1374 0 X 30227428 680200 0 680200 29547228 0 0 29547228 30705795 680200 0 680200 30025595 103076 103076 30128671 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, 2025 and 2024. Schedule D, Part XII, Line 4(b) Other expenses in form 990 not in audited financial statements Unrealized gain/loss recorded in expenses - 103076 true University of Oklahoma 865 Research Parkway Suite 530 Oklahoma City OK 731043609 731563627 Government 300000 Team Participation University of Florida 207 Grinter Hall Gainesville FL 326115500 566002052 Government 283371 Team Participation University of Michigan 1109 Geddes Ave Suite 3300 Ann Arbor MI 481091079 386006309 Government 291685 Team Participation University of Iowa 105 Jessup Hall Iowa City IA 52242 426004813 Government 200000 Team Participation University of South Carolina 1600 Hampton Street 6th Floor Columbia SC 29208 576001153 Government 150000 Team Participation NC State Treasurer 1210 Varsity Dr E Carroll Joyner Raleigh NC 27606 566000756 Government 150000 Team Participation Virginia Tech University 300 Turner St NW Ste 4200 Blacksburg VA 240616100 546001805 Government 2600000 Team Participation Atlantic Coast Conference 4512 WEYBRIDGE LANE Greenaboro NC 27407 560599082 501(c)(3) 1851140 Team Participation University of Minnesota 100 Church Street Se Minneapolis MN 554550213 416007513 Government 2450000 Team Participation 9 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 555760 0 0 0 0 0 23500 0 39510 0 618770 0 0 0 William Pitts Chief Operating Officer 373144 0 0 0 0 0 22283 0 39344 0 434771 0 0 0 Owen Godfrey Director of Ticket Sales and Service 144855 0 0 0 0 0 21645 0 20133 0 186633 0 0 0 Miller Yoho Director of Communications and Media 131915 0 0 0 0 0 14745 0 5000 0 151660 0 0 0 Luquire LUQUIRE IS MORE THAN 35% OWNED BY STEVE LUQUIRE, A BOARD MEMBER 312935 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 VII, Section A, Line 1a, Column (D) Reported compensation reflects payments made during the calendar year, as required by IRS rules. The organization, however, calculates compensation on a fiscal year basis (April 1-March 31). As a result, amounts may include commissions or payments earned in different fiscal periods. 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 2369667 25413 CHARLOTTE SPORTS FOUNDATION CHARLOTTE COLLEGIATE FOOTBALL BOWL II LLC 1447 S TRYON STREET STE 300 Charlotte NC 28203 ORGANIZATION OF COLLEGIATE TOURNAMENTS NC 6258076 3646230 CHARLOTTE SPORTS FOUNDATION CHARLOTTE SPORTS EVENTS LLC 1447 S TRYON STREET STE 300 Charlotte NC 28203 ORGANIZATION OF COLLEGIATE TOURNAMENTS NC 20421640 1253086 CHARLOTTE SPORTS FOUNDATION