2025-01-15T15:38:34+00:00 2023-12-31 440160260 Forvis Mazars LLP 500 Ridgefield Court Asheville NC 28806 990 2023-01-01 130430330 American Contract Bridge League Inc AMER 6622533100 6575 Windchase Blvd Horn Lake MS 386371523 Jennifer Webster Director of Finance 6622531151 2025-01-15 true true Amy Bibby P00445891 8282542254 2025-01-15 2023 2024-10-15 13:58:12Z Jennifer Webster 6575 Windchase Blvd Horn Lake MS 386371523 15755659 false X www.acbl.org X 1937 NY TO PROMOTE, GROW, AND SUSTAIN THE GAME OF BRIDGE AND SERVE THE BRIDGE-RELATED INTERESTS OF OUR MEMBERS 18 18 168 0 341023 0 5014079 4863239 8923367 9714019 207098 200840 925046 977561 15069590 15755659 75000 75000 0 0 8424188 7651745 0 0 0 7548523 8082731 16047711 15809476 -978121 -53817 17516890 18616749 9367814 9862222 8149076 8754527 X TO PROMOTE, GROW, AND SUSTAIN THE GAME OF BRIDGE AND SERVE THE BRIDGE-RELATED INTERESTS OF OUR MEMBERS. false false 3834681 7162347 Sanctioning of Tournaments Throughout North America 2292731 2183807 North American Bridge Championships 1791786 Publication of the "bridge bulletin" Magazine 784573 75000 367865 Educational Programs and club member Services 784573 75000 367865 8703771 false false false false false false false false false true false false false true true true false false true true true false false false false false true false true false false false false false false false false false false false false false true false false true X 291 0 true 168 true true true true MX CA false false false false false false X 18 18 false false false false true true false true true false false false true true true true true true false false MS NY X X X Jennifer Webster 6622531151 6575 Windchase Blvd Horn Lake MS 386371523 Barbara Heller director 1.0 X 3000 0 0 Carlos Munoz director 1.0 X 3050 0 0 Cindy Shoemaker director 1.0 X 3000 0 0 David Lodge Treasurer 1.0 X 3050 0 0 Deana Liddy director 1.0 X 3000 0 0 Dennis Carman director 1.0 X 3100 0 0 Flo Belford director 1.0 X 3000 0 0 Georgia Heth Vice President 1.0 X 3000 0 0 Jackie Zayac director 1.0 X 3000 0 0 Jeff Overby director 1.0 X 3000 0 0 Joann Glasson President 1.0 X 11432 0 0 Jonathan Steinberg director 1.0 X 3000 0 0 Larry Sealy director 1.0 X 3000 0 0 Margot Hennings director 1.0 X 3000 0 0 Mark Aquino director 1.0 X 3000 0 0 Paul Cuneo director 1.0 X 3000 0 0 Stu Goodgold director 1.0 X 3100 0 0 Tim White director 1.0 X 3100 0 0 Bronia jenkins Executive Director 40.0 X 140269 0 6288 Jennifer webster Director of Finance 40.0 X 100087 0 11110 Peyton dodson Director of Finance through 1/23 40.0 X 42233 0 3124 Sabrina goley Corporate Secretary 40.0 X 86559 0 3359 David Benton Manager of IT Infrastructure 40.0 X 126047 0 28825 Joshua Restuccio Software Development Manager 40.0 X 188096 0 998 Sol Weinstein Field Manager 40.0 X 112858 0 26406 Joseph jones Prior Executive Director 40.0 X 423452 0 0 1282433 0 80110 6 true true false ESCOLA SA CHLODNA 22A/14 WARSAQ PL 00891 IT SERVICES 810759 1 4863239 4863239 Club Sanction Fees 711300 3385101 3385101 North American Championships 711300 2183807 2183807 Tournament Sanction Fees 711300 1941225 1941225 Tournament Director Fees 711300 1836021 1836021 Other Revenues 711300 174706 174706 193159 193159 0 0 9714019 200840 200840 636538 636538 0 0 0 0 Advertising 513120 341023 341023 0 0 0 0 341023 15755659 9714019 341023 837378 50000 50000 25000 25000 879313 208548 670765 0 5396291 3345928 2050363 143324 102806 40518 739980 344197 395783 492837 263810 229027 105445 105445 1106956 355330 751626 0 105537 14977 90560 76236 41489 34747 533152 3418 529734 151041 25001 126040 1432894 1012782 420112 323379 1995 321384 397726 397726 Other 1179195 957942 221253 Printing 928163 883074 45089 Postage and Shipping 668350 583567 84783 Banking Fee 453682 270427 183255 620975 213480 407495 0 15809476 8703771 7105705 0 4041164 4207985 2042695 1652250 0 0 0 45311 18609 382778 492545 9999447 5771373 3840288 4228074 7164654 8017286 0 0 0 0 17516890 18616749 2872499 2534969 5648883 6380747 0 846432 946506 9367814 9862222 X 8027922 8637142 121154 117385 8149076 8754527 17516890 18616749 X -53817 652046 7222 X X false true X true false 876922 876922 3535639 1619843 1915796 204671 88976 115695 4983008 4062554 920454 399207 399207 4228074 unredeemed bridge bucks & gift certificates 12814 Unit Dues refunds Payable 738260 Due to Affiliates 195432 946506 X 16414927 652046 7222 659268 15755659 0 0 15755659 15809476 0 0 15809476 0 0 15809476 Schedule D, Part X, Line 2 FIN 48 (ASC 740) footnote THE INTERNAL REVENUE SERVICE HAS DETERMINED THAT ACBL IS EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(C)(4) OF THE INTERNAL REVENUE CODE. ACBL FILES AN EXEMPT ORGANIZATION RETURN IN THE U.S. FEDERAL JURISDICTION. HOWEVER, INCOME FROM ADVERTISING IN THE BRIDGE BULLETIN, WHICH IS NOT DIRECTLY RELATED TO ACBL'S EXEMPT PURPOSE, IS SUBJECT TO TAXATION AS UNRELATED BUSINESS INCOME. THERE WAS NO UNRELATED BUSINESS INCOME TAX EXPENSE FOR THE YEARS ENDED DECEMBER 31, 2023 AND 2022. Schedule D, Part XI, Line 2(d) Other revenues in audited financial statements not in form 990 change in postemployment liability other than service costs - -34137 Gain on currency exchange - 41359 false North America (Canada & Mexico only) 0 18 SANCTIONING OF BRIDGE TOURNAMENTS Sanctioning of bridge tournaments in canada through the use of acbl's canadian tournament directors 310116 0 18 0 0 0 18 310116 0 310116 North America (Canada & Mexico only) To promote, grow, and sustain the game of bridge. 25000 Cash 0 1 false false false false false false Schedule F, Part I, Line 3 Method used to account for expenditures on org's financial statements NORTH AMERICA (CANADA & MEXICO ONLY)-Other:GENERALLY ACCEPTED ACCOUNTING PRINCIPLES (GAAP) Schedule F, Part II, Line 1 Method used to account for expenditures on org's financial statements NORTH AMERICA (CANADA & MEXICO ONLY true united states bridge federation 106 Penn Court Glenview IL 60026 621859910 501(c)(3) 50000 to help promote the game of bridge 1 0 Schedule I, Part I, Line 2 Procedures for monitoring use of grant funds. N/A X X true true X X X X true false false false false false false false false Joseph jones Prior Executive Director 5955 0 0 0 417497 0 0 0 0 0 423452 0 0 0 Joshua Restuccio Software Development Manager 125406 0 7792 0 54898 0 0 0 998 0 189094 0 0 0 David Benton Manager of IT Infrastructure 118990 0 7057 0 0 0 4049 0 24776 0 154872 0 0 0 Schedule J, Part I, Line 1a Travel for companions TRAVEL EXPENSES ARE PAID FOR SPOUSE TO ACCOMPANY CEO TO BRIDGE TOURNAMENTS AND GROSSED UP FOR TAX PURPOSES. Schedule J, Part I, Line 1a Tax indemnification and gross-up payments EXECUTIVE AND NON-EXECUTIVE BONUSES ARE GROSSED UP. Schedule J, Part I, Line 4a Severance or change-of-control payment JOSEPH JAMES - $417,497 PEYTON DODSON - $18,801 JOSHUA RESTUCCIO - $54,898 Form 990, Part III, Line 4d Description of other program services (Expenses $ 784,573 including grants of $ 75,000)(Revenue $ 367,865) Educational Programs and club member Services Form 990, Part VI, Line 6 Classes of members or stockholders ACBL MEMBERS ARE DIVIDED INTO 25 DISTRICTS. Form 990, Part VI, Line 7a Members or stockholders electing members of governing body ACBL MEMBERS MAY ELECT DIRECTORS FOR EACH OF THE 25 DISTRICTS Form 990, Part VI, Line 11b Review of form 990 by governing body THE DIRECTOR OF FINANCE, EXECUTIVE DIRECTOR, AND TREASURER REVIEW THE 990 BEFORE IT IS FILED. Form 990, Part VI, Line 12c Conflict of interest policy MANAGEMENT SENDS OUT A FORM ON AN ANNUAL BASIS TO ALL BOARD MEMBERS REQUESTING THAT THEY DOCUMENT ANY RELATIONSHIPS THAT MIGHT BE CONSIDERED CONFLICTS OF INTEREST Form 990, Part VI, Line 15a Process to establish compensation of top management official THE CEO COMPENSATION COMMITTEE (COMPRISED OF CERTAIN BOARD MEMBERS) HAS AN ANNUAL VALUATION PROCESS WHEREBY COMPENSATION IS DETERMINED PRIMARILY BY PERFORMANCE GOALS BEING MET. Form 990, Part VI, Line 19 Required documents available to the public GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS ARE AVAILABLE ON REQUEST, AND ARE AVAILABLE TO MEMBERS VIA THE ACBL WEBSITE. FINANCIAL STATEMENTS ARE ALSO PUBLISHED ANNUALLY IN THE MEMBER PUBLICATION, BRIDGE BULLETIN. Form 990, Part VIII, Line 2f Other Program Service Revenue Educational Programs and Services - Total Revenue: 160220, Related or Exempt Function Revenue: 160220, Unrelated Business Revenue: , Revenue Excluded from Tax Under Sections 512, 513, or 514: ; Administrative fee revenue - Total Revenue: 32939, Related or Exempt Function Revenue: 32939, Unrelated Business Revenue: , Revenue Excluded from Tax Under Sections 512, 513, or 514: ; Form 990, Part XI, Line 9 Other changes in net assets or fund balances change in postemployment liability other than service costs - -34137; Gain on Currency Exchange - 41359; Form 990, Part XII, Line 2c Change of oversight process or selection process THE PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR. FORM 990, PART VI, SECTION C, LINE 18: FORM 990 IS AVAILABLE VIA GUIDESTAR.ORG AND UPON REQUEST. FORM 990-T IS AVAILABLE UPON REQUEST. AMERICAN CONTRACT BRIDGE LEAGUE CHARITY FOUNDATION 6575 WINDCHASE BLVD HORN LAKE MS 38637 581408671 GRANTING FUNDS TO VARIOUS CHARITABLE ORGANIZATIONS MS 501(c)(3) 10 NA false AMERICAN CONTRACT BRIDGE LEAGUE EDUCATIONAL FOUNDATION 6575 WINDCHASE BLVD HORN LAKE MS 38637 581733600 PUBLIC EDUCATION CONTRACT BRIDGE TN 501(c)(3) 10 NA false false false false true true false false false false false false true false false false false false false false