2025-02-26T10:20:53-06:00 2023-06-30 BDO USA 9901 IH-10 Suite 500 San Antonio TX 78230 990 2022-07-01 331012741 FOOTBALL BOWL ASSOCIATION % JACEE HOGGATT FOOT 2102262695 100 MONTANA ST STE 3D01 SAN ANTONIO TX 78203 NICK CARPARELLI EXECUTIVE DIRECTOR 2102262695 2025-02-17 true Ann M Pena P00671430 2103428000 2022 2025-03-06 01:10:19Z NICK CARPARELLI 100 MONTANA ST STE 3D01 SAN ANTONIO TX 78203 1401687 false X WWW.FOOTBALLBOWLASSOCIATION.COM X 2002 TX THE FOOTBALL BOWL ASSOCIATION IS ORGANIZED AND OPERATED TO PROMOTE THE COMMON BUSINESS INTERESTS OF BOWLS WHICH BENEFIT THE EDUCATIONAL MISSIONS OF THE (SEE SCHEDULE O) 9 8 0 12 0 0 1392650 1343650 50400 44340 658 6376 10147 7321 1453855 1401687 0 0 0 0 286563 309673 0 0 0 1158153 1101387 1444716 1411060 9139 -9373 326144 327305 27247 37781 298897 289524 THE FOOTBALL BOWL ASSOCIATION IS ORGANIZED AND OPERATED TO PROMOTE THE COMMON BUSINESS INTERESTS OF BOWLS WHICH BENEFIT THE EDUCATIONAL MISSIONS OF THE PARTICIPATING UNIVERSITIES AS WELL AS THE CORRESPONDING GOALS OF THEIR RESPECTIVE CONFERENCES. false false 981908 PROMOTED COMMON BUSINESS INTERESTS OF THE BOWL INDUSTRY, DEALING WITH COMMON BUSINESS PROBLEMS, AND SERVING AS AN INFORMATION EXCHANGE ON SUBJECTS OF COMMON INTEREST. PROMOTED HIGHER BUSINESS STANDARDS AND BETTER BUSINESS METHODS FOR BOWLS. 981908 false true false true false false false false false true false false false false true true false false false false false false false false false false false false true false false false false false false false false false false false false false false false 10 0 true 0 false false false false true true false false false false X 9 8 false true false false true true true true true false false true true true true true true false false false X JACEE HOGGATT 2102662695 100 MONTANA ST STE 3D01 SAN ANTONIO TX 78203 Nick Carparelli Executive Director 40.0 0.0 X 277953 0 0 jeff hundley Chair 2.0 0.0 X X 0 0 0 missy setters Past Chair 2.0 0.0 X 0 0 0 mark neville past Chairman 2.0 0.0 X 0 0 0 david fletcher past chairman 2.0 0.0 X 0 0 0 Steve Beck VICE CHAIR 2.0 0.0 X X 0 0 0 Danny Morrison SECRETARY 2.0 0.0 X X 0 0 0 John Saccenti TREASURER 2.0 0.0 X X 0 0 0 Derrick Fox At-Large Representative 2.0 0.0 X 0 0 0 277953 0 0 1 false true false Nicholas V Carparelli Jr 81 Clarence Avenue SEVERNA PARK MD 21146 Management 277953 2 645000 698650 1343650 COMP STUDY REVENUE 711210 35100 35100 SUBSCRIPTION REVENUE 711210 9240 9240 44340 6376 6376 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 MISC INCOME 711210 7321 7321 7321 1401687 51661 6376 0 0 0 0 294673 0 15000 0 0 0 0 13287 80050 0 0 0 71000 223763 28491 0 0 0 57191 0 414286 0 0 0 5034 MUSIC ROYALTIES 161397 SUBSCRIPTION EXPENSE 8170 SPONSORSHIP FULFILLMENT 16618 COMMITTEE EXPENSES 10000 12100 1411060 102018 73862 114246 120552 0 0 25580 49424 0 0 0 0 0 0 0 0 34300 33467 62900 62900 0 0 0 0 0 0 50000 50000 0 0 326144 327305 27247 37781 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 27247 37781 X 298897 289524 0 0 298897 289524 326144 327305 -9373 X false true X true RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED false true false 62900 62900 0 0 X 1401687 1401687 1401687 1411060 1411060 1411060 FORM 990, SCHEDULE D, PART X, LINE 2 The Association is an exempt organization as described in Section 501(c)(6) of the Internal Revenue Code (IRC), and is therefore exempt from federal income tax on related income pursuant to Section 501(a) of the IRC. The Association follows the provisions of Accounting Standards Codification (ASC) 740-10 on Accounting for Uncertainty in Income Taxes, which requires recognition and disclosure of uncertain tax positions in the financial statements. Under ASC 740-10, an organization must recognize the tax benefit associated with tax positions taken for tax return purposes when it is more-likely-than-not that the position will be sustained. The Association's management believes that it has appropriate support for any tax positions taken and that it has no material uncertain tax positions. For the years ended June 30, 2022 and 2021, the Association did not recognize any tax liability, interest or penalties. Tax years 2020-2022 remain open to examination by the taxing jurisdictions to which the Association is subject, and these periods have not been extended beyond the applicable statute of limitations. X false false false Nick Carparelli Executive Director 277953 0 0 0 0 277953 FORM 990, PART I, LINE 1 PARTICIPATING UNIVERSITIES AS WELL AS THE CORRESPONDING GOALS OF THEIR RESPECTIVE CONFERENCES. FORM 990, PART VI, SECTION A, LINE 3 NICK CARPARELLI IS RESPONSIBLE FOR THE OVERALL MANAGEMENT OF THE FBA INCLUDING, BUT NOT LIMITED TO, THE FINANCES, ADMINSTRATION, GOVERNMENT RELATIONS, MARKETING, LICENSING, AND LEGAL. NICK CARPARELLI IS THE ACTING EXECUTIVE DIRECTOR AND WILL ALSO SERVE AS THE SPOKESPERSON FOR FBA. PLEASE SEE PART VII, SECTION B FOR COMPENSATION AMOUNT TO NICK CARPARELLI. FORM 990, PART VI, SECTION A, LINE 6 MEMBERS INCLUDE VOTING AND NON-VOTING MEMBERS AND CONSIST OF ORGANIZATIONS WHICH SPONSOR NCAA-CERTIFIED POSTSEASON FOOTBALL CONTESTS BETWEEN TWO NCAA DIVISION 1-FOOTBALL BOWL SUBDIVISION CONFERENCE TEAMS (BOWLS). NON-VOTING MEMBERS MAY BECOME VOTING MEMBERS AFTER MEETING CERTAIN REQUIREMENTS. ALL MEMBERS MAY ATTEND THE REGULAR AND SPECIAL MEETINGS. HOWEVER, ONLY VOTING MEMBERS HAVE THE RIGHT TO VOTE ON ALL MATTERS. FORM 990, PART VI, SECTION A, LINE 7A ONLY VOTING MEMBERS HAVE THE RIGHT TO ELECT THE GOVERNING BOARD. FORM 990, PART VI, SECTION A, LINE 7B ONLY VOTING MEMBERS HAVE THE RIGHT TO VOTE ON THE DECISIONS OF THE GOVERNING BOARD. FORM 990, PART VI, SECTION B, LINE 11 THE FORM 990 IS SENT TO THE GOVERNING BODY BEFORE OFFICIALLY FILING. FORM 990, PART VI, SECTION B, LINE 12C IT SHALL NOT BE PERMISSIBLE FOR THE FOOTBALL BOWL ASSOCIATION (FBA) TO ENGAGE IN ANY TYPE OF AGREEMENT WITH A FBA MEMBER OR CORRESPONDING MEMBER'S COMPANY WITHOUT THE PRIOR APPROVAL OF THE FBA EXECUTIVE COMMITTEE. FORM 990, PART VI, SECTION C, LINE 19 THE GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, FINANCIAL STATEMENTS, AND FORM 990 ARE AVAILABLE UPON REQUEST.