2025-11-12T09:33:40-06:00 2024-12-31 340677006 MALONEY NOVOTNY LLC 1111 SUPERIOR AVE SUITE 700 CLEVELAND OH 441142540 990 2024-01-01 311381131 GREATER CLEVELAND SPORTS COMMISSION GREA 2166210600 334 EUCLID AVE 100 CLEVELAND OH 44114 DAVID GILBERT PRESIDENT 2166210600 2025-11-07 1 0 CHRISTOPHER B ANDERSON P00226559 2163630100 2024 2025-03-06 01:10:19Z DAVID GILBERT 334 EUCLID AVE STE 100 CLEVELAND OH 44114 7348130 0 X WWW.CLEVELANDSPORTS.ORG X 1993 OH THE MISSION OF THE GREATER CLEVELAND SPORTS COMMISSION IS TO MEASURABLY IMPROVE THE ECONOMY OF GREATER CLEVELAND AND ENRICH THE COMMUNITY BY ATTRACTING, CREATING, MANAGING AND ENHANCING SIGNIFICANT SPORTING AND COMPETITIVE EVENTS. 85 85 55 1948 0 0 1698626 5101025 1547787 1702858 120287 123453 351486 389466 3718186 7316802 337000 1305000 0 0 2485564 2839209 0 0 203874 1697294 6189404 4519858 10333613 -801672 -3016811 6143957 2957180 1266344 1061589 4877613 1895591 X THE MISSION OF THE GREATER CLEVELAND SPORTS COMMISSION IS TO MEASURABLY IMPROVE THE ECONOMY OF GREATER CLEVELAND AND ENRICH THE COMMUNITY BY ATTRACTING, CREATING, MANAGING AND ENHANCING SIGNIFICANT SPORTING AND COMPETITIVE EVENTS. 0 0 9520045 1305000 2067240 SEE SCHEDULE OGREATER CLEVELAND SPORTS COMMISSION (GCSC)'S MISSION IS TO MEASURABLY IMPROVE THE ECONOMY OF GREATER CLEVELAND AND ENRICH THE COMMUNITY BY ATTRACTING, CREATING, MANAGING, AND ENHANCING SIGNIFICANT SPORTING AND COMPETITIVE EVENTS. GCSC TAKES THE UNIQUE APPROACH OF BECOMING A MANAGEMENT AND FINANCIAL PARTNER IN EACH EVENT WITH THE GOAL OF PRODUCING EVENTS THAT ARE MORE SUCCESSFUL IN CLEVELAND THAN OTHER CITIES IN WHICH THEY HAVE BEEN HELD. GCSC IS A SECTION 501(C)(3) NOT-FOR-PROFIT ORGANIZATION GOVERNED BY A COMMITTED GROUP OF TRUSTEES REPRESENTING SOME OF THE REGION'S MOST ESTEEMED PRIVATE, PUBLIC AND NOT-FOR-PROFIT INSTITUTIONS. THE ORGANIZATION'S FULL-TIME STAFF OVERSEES SPORTS DEVELOPMENT, MARKETING, COMMUNICATIONS, FUNDRAISING AND EVENTS MANAGEMENT. WE HAVE EXPERIENCED TREMENDOUS GROWTH AND THE ENTREPRENEURIAL SPIRIT ABOUNDS WITHIN THE ORGANIZATION. GCSC IS FUNDED BY CONTRIBUTIONS FROM THE BOARD OF TRUSTEES, AN ANNUAL BENEFIT, THE GREATER CLEVELAND SPORTS AWARDS, FEES FROM A PARTNERSHIP WITH THE OHIO BUREAU OF MOTOR VEHICLES, REVENUE EARNED FROM EVENTS, FOUNDATIONS AND PUBLIC SUPPORT FROM CUYAHOGA COUNTY AND THE CITY OF CLEVELAND. GCSC BOARD MEMBERS ENTHUSIASTICALLY SUPPORT THE ORGANIZATION'S OPERATING BUDGET WITH 100% OF THE BOARD PARTICIPATING IN THE CORPORATE MEMBERSHIP PROGRAM OR PROVIDING BUDGET-REDUCING VALUE IN KIND ANNUALLY. ORIGINALLY FORMED IN 1993, GCSC WAS RE-FOUNDED IN 2000. SINCE THAT TIME, GCSC HAS BEEN DIRECTLY RESPONSIBLE FOR ATTRACTING AND CREATING OVER 260 SPORTING EVENTS AND ACTIVITIES TO THE GREATER CLEVELAND AREA, GENERATING MORE THAN $960 MILLION IN ECONOMIC IMPACT. GCSC HAS ESTABLISHED ITSELF AS A REVENUE-GENERATING ENTITY THAT HAS BECOME AN INTEGRAL PART OF CLEVELAND'S ECONOMIC FUTURE. SPORTS COMMISSION EVENTS HAVE RAPIDLY BECOME VALUED COMMUNITY ASSETS. WHILE SPORTS COMMISSION EVENTS MEAN TENS OF MILLIONS OF ANNUAL DOLLARS TO THE LOCAL ECONOMY, THEY ALSO ADD MUCH MORE. CLEVELAND HAS BEEN FEATURED ON DOZENS OF HOURS OF NATIONAL TELEVISION PROGRAMS AND MORE THAN 1,000,000 FANS HAVE SEEN THE EXCITEMENT OF A VARIETY OF SPORTS COMPETITIONS. YOUTH AND COMMUNITY OUTREACH PROGRAMS ARE ROUTINELY PLANNED TO ENHANCE COMMUNITY IMPACT. AS AN ECONOMIC IMPACT STUDY CONDUCTED BY THE CSU LEVIN COLLEGE OF URBAN AFFAIRS FOR THE INTERNATIONAL CHILDREN'S GAMES (2004) CONCLUDED, "THE GAMES PRODUCED SUBSTANTIAL NON-PECUNIARY GAINS THAT COULD PROVE MORE IMPORTANT FOR THE CITY AND REGION IN THE LONG RUN. THEY PROVIDED AN OPPORTUNITY FOR PEOPLE WHO HAD NEVER BEEN TO THE REGION AND WOULD NOT HAVE VISITED OTHERWISE TO EXPERIENCE AN EXCITING, DIVERSE, AND FRIENDLY CITY. LIKEWISE, LOCAL VISITORS AND VOLUNTEERS TO THE EVENTS REPORTED THAT THEIR OWN IMPRESSIONS OF THE CITY AND REGION HAD IMPROVED BECAUSE OF THEIR POSITIVE EXPERIENCE. THEIR PRIDE IN THE REGION INCREASED AND THEY ARE MORE APPRECIATIVE OF THE REGION'S ASSETS." GCSC ALSO SPONSORS YOUTH EDUCATION THROUGH SPORTS (YES) PROGRAMS, WHICH HAVE THREE GOALS: TO PROVIDE CHILDREN WITH AN OPPORTUNITY FOR PHYSICAL ACTIVITY; TO ALLOW ACCESS TO UNIQUE EXPERIENCES; AND TO OFFER HEALTH AND WELLNESS EDUCATION. THERE ARE GENERALLY 5-7 YES PROGRAMS HELD ANNUALLY, DEPENDING ON THE SLATE OF EVENTS IN THAT YEAR. DURING 2024, 1,948 VOLUNTEERS PROVIDED 18,860 HOURS AND 3,838 COMPLETED SHIFTS FOR 8 EVENTS: 24TH ANNUAL SPORTS AWARDS, NCAA DIVISION II SWIMMING AND DIVING CHAMPIONSHIP, NCAA WOMEN'S BASKETBALL FINAL FOUR, PAN AMERICAN MASTERS GAMES, WORLD YOYO CONTEST, TENNIS IN THE LAND, NCAA DIVISION I XC REGIONAL, AND PICKLE IN THE LAND. 9520045 1 1 0 1 0 0 0 0 0 0 1 0 0 0 1 0 0 1 0 0 0 0 0 0 1 0 0 1 0 1 0 0 0 1 0 0 0 0 0 0 0 0 0 1 1 0 0 0 1 71 0 1 55 1 0 0 0 0 0 1 1 0 0 0 0 X 85 85 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 0 0 OH X DAVID GILBERT 2166210600 334 EUCLID AVE SUITE 100 CLEVELAND OH 44114 ANN ABER TRUSTEE 1.00 X 0 0 0 SUDHIR ACHAR TRUSTEE 1.00 X 0 0 0 KRISTEN BAIRD ADAMS TRUSTEE 1.00 X 0 0 0 GEOFF ALLMAN TRUSTEE 1.00 X 0 0 0 KENNETH BABBY TRUSTEE 1.00 X 0 0 0 NIC BARLAGE VICE CHAIR 1.00 X X 0 0 0 BRIAN BARREN TRUSTEE 1.00 X 0 0 0 DOUGLAS BELL TRUSTEE 1.00 X 0 0 0 CHRIS BELLAMY TRUSTEE 1.00 X 0 0 0 RUDY BENTLAGE TRUSTEE 1.00 X 0 0 0 DEBRA BERRY TRUSTEE 1.00 X 0 0 0 DOMINIC BRAULT TRUSTEE 1.00 X 0 0 0 SHONTEL BROWN TRUSTEE 1.00 X 0 0 0 FIONA CHAMBERS TRUSTEE 1.00 X 0 0 0 ANDREW COLEMAN TRUSTEE 1.00 X 0 0 0 TIMOTHY CONNOR TRUSTEE 1.00 X 0 0 0 MICHAEL CONWAY TRUSTEE 1.00 X 0 0 0 BILL COSGROVE TRUSTEE 1.00 X 0 0 0 BRADFORD DAVY TRUSTEE 1.00 X 0 0 0 ROB DIGERONIMO TRUSTEE 1.00 X 0 0 0 FRED DISANTO TRUSTEE 1.00 X 0 0 0 TRACY DOWE TRUSTEE 1.00 X 0 0 0 TRINA EVANS TRUSTEE 1.00 X 0 0 0 RICHARD FEDOROVICH TRUSTEE 1.00 X 0 0 0 CYNTHIA FLYNN TRUSTEE 1.00 X 0 0 0 PATRICK FOGARTY TRUSTEE 1.00 X 0 0 0 NOLAN GALLAGHER TRUSTEE 1.00 X 0 0 0 FRANK GALLUCCI TRUSTEE 1.00 X 0 0 0 ROBERT GERBERRY TRUSTEE 1.00 X 0 0 0 MICHAEL GIBBONS TRUSTEE 1.00 X 0 0 0 KRISTIN GIBBS TRUSTEE 1.00 X 0 0 0 DOUGLAS GILBERT TRUSTEE 1.00 X 0 0 0 STEVE GLASS TRUSTEE 1.00 X 0 0 0 CELSO GONCALVES TRUSTEE 1.00 X 0 0 0 KELSIE GORY HARKEY TRUSTEE 1.00 X 0 0 0 BLAINE GRIFFIN TRUSTEE 1.00 X 0 0 0 JEROME GRISKO JR TRUSTEE 1.00 X 0 0 0 CHARLES HARDIN TRUSTEE 1.00 X 0 0 0 EDDIE HARRELL JR TRUSTEE 1.00 X 0 0 0 TIMOTHY HARRIS TRUSTEE 1.00 X 0 0 0 MICHELLE HEREFORD TRUSTEE 1.00 X 0 0 0 DAVE JENKINS TRUSTEE 1.00 X 0 0 0 YAN JIN TRUSTEE 1.00 X 0 0 0 PERNEL JONES TRUSTEE 1.00 X 0 0 0 MARK JONES TRUSTEE 1.00 X 0 0 0 ANSIR JUNAID TRUSTEE 1.00 X 0 0 0 GINA KASHUK TRUSTEE 1.00 X 0 0 0 CHRISTOPHER KEIM TRUSTEE 1.00 X 0 0 0 BRIAN KELLY TRUSTEE 1.00 X 0 0 0 ROBERT KLONK CHAIR 1.00 X X 0 0 0 JOE KOHMANN TRUSTEE 1.00 X 0 0 0 THOMAS LAIRD TRUSTEE 1.00 X 0 0 0 DARYL LAISURE TRUSTEE 1.00 X 0 0 0 THOMAS LIBEG TRUSTEE 1.00 X 0 0 0 SCOTT LOKKE TRUSTEE 1.00 X 0 0 0 JAY LUCARELLI TRUSTEE 1.00 X 0 0 0 ROBERT MACKINLAY TRUSTEE 1.00 X 0 0 0 PATRICK MANAK TRUSTEE 1.00 X 0 0 0 JAMES MYLEN TRUSTEE 1.00 X 0 0 0 DOUGLAS NEARY VICE CHAIR 1.00 X X 0 0 0 CHARLES OBERT TRUSTEE 1.00 X 0 0 0 BOYD PETHEL TRUSTEE 1.00 X 0 0 0 SAM PINES TRUSTEE 1.00 X 0 0 0 STEPHEN PUTT TRUSTEE 1.00 X 0 0 0 TODD REA TRUSTEE 1.00 X 0 0 0 SANDRA REID TRUSTEE 1.00 X 0 0 0 MONTE REPASKY TRUSTEE 1.00 X 0 0 0 SEAN RICHARDSON TRUSTEE 1.00 X 0 0 0 MARK SCHICKENDANTZ TRUSTEE 1.00 X 0 0 0 BRADLEY SELLERS TRUSTEE 1.00 X 0 0 0 GREGORY SKODA TRUSTEE 1.00 X 0 0 0 BRIAN SLIFE TRUSTEE 1.00 X 0 0 0 DONNA SOKANY TRUSTEE 1.00 X 0 0 0 KEVIN STEIN TREASURER 1.00 X X 0 0 0 MARK STEINBERG TRUSTEE 1.00 X 0 0 0 JON STEINBRECHER SECRETARY 1.00 X X 0 0 0 RANDY STEPHENS TRUSTEE 1.00 X 0 0 0 JAMES STIEF TRUSTEE 1.00 X 0 0 0 EDDIE TAYLOR JR TRUSTEE 1.00 X 0 0 0 ADRIAN THOMPSON TRUSTEE 1.00 X 0 0 0 PAUL VOINOVICH TRUSTEE 1.00 X 0 0 0 LOGAN WEILAND TRUSTEE 1.00 X 0 0 0 DAN WHALEN TRUSTEE 1.00 X 0 0 0 CHAS WITHERS TRUSTEE 1.00 X 0 0 0 STEPHEN ZASHIN TRUSTEE 1.00 X 0 0 0 DAVID GILBERT EXEC.DIR.(SEE SCH.J, PART III) 40.00 X 571339 0 190625 MARK LEMBKE VP OF OPERATIONS 40.00 X 98606 0 47412 MICHAEL E MULHALL SVP BUSINESS DEVELOPMENT & REVENUE 40.00 X 163059 0 55805 RACHAEL STENTZ-BAUGHER SVP ORGANIZATIONAL DEVELOPMENT 40.00 X 155170 0 48779 MONICA GUSTIN SVP BUSINESS STRATEGY & EVENT OPS 40.00 X 163943 0 14331 1152117 0 356952 4 0 1 0 0 651795 2045000 2404230 5101025 SPORTING EVENTS 711300 1156544 1156544 SPORTS AWARDS 711300 453581 453581 LICENSE PLATE REV 711300 92733 92733 1702858 123453 123453 56412 31328 25084 25084 SHARED SVCS REIMBURS. 900099 345960 345960 OTHER INCOME 900099 18422 18422 364382 7316802 2067240 0 148537 1305000 1305000 1266910 990154 213450 63306 1259831 992742 205994 61095 10372 7524 2197 651 136680 101472 27155 8053 165416 127221 29458 8737 11219 1957 7143 2119 77341 58483 14544 4314 24000 24000 3687 3687 273931 268073 5858 541049 529577 8386 3086 136958 103272 25987 7699 132282 107081 16868 8333 452769 431257 16634 4878 13700 12264 1108 328 161743 127607 26550 7586 EVENT EXPENSE 3844025 3828100 15925 BID FEE 412770 412770 BANK FEES 67926 61158 6159 609 ORGANIZATIONAL DEVELOPM 17890 12994 3776 1120 18114 17339 598 177 10333613 9520045 609694 203874 4222482 1845662 902066 267284 175000 200000 402454 118127 245395 65358 11641 180037 236775 252877 193539 93193 6143957 2957180 372197 455746 700246 512650 193901 93193 1266344 1061589 X 2058451 1686064 2819162 209527 4877613 1895591 6143957 2957180 -3016811 34789 0 X 0 1 X 1 0 X 1346263 5600635 4363084 1698626 5101025 18109633 1346263 5600635 4363084 1698626 5101025 18109633 2209498 15900135 1245 2377 7452 120287 123453 254814 55946 56761 93206 35555 25084 266552 261222 457967 439735 315931 364382 1839237 20470236 6498766 0.77670 0.84940 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: MISC REVENUE - 2020 AMOUNT: $ 261,222. 2021 AMOUNT: $ 457,967. 2022 AMOUNT: $ 439,735. 2023 AMOUNT: $ 315,931. 2024 AMOUNT: $ 364,382. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 1 0 0 0 0 1 24000 0 0 24000 0 PART II-B, LINE 1: PROFESSIONAL LOBBYING FEES TO SOLICIT LEGISLATIVE SUPPORT RELATED TO SPORTS COMMISSION EVENTS AND ACTIVITIES. 245395 65358 180037 180037 LEASE LIABILITY 93193 93193 7033272 34789 31328 66117 6967155 3687 345960 349647 7316802 10015294 31328 31328 9983966 3687 345960 349647 10333613 PART XI, LINE 2D - OTHER ADJUSTMENTS: FUNDRAISING EXPENSES INCLUDED UNDER EXPENSE ON THE FINANCIAL STATEMENTS AND UNDER REVENUE ON FOR 990 31,328. PART XI, LINE 4B - OTHER ADJUSTMENTS: THE COMMISSION HAS A STAFF-SHARING ARRANGEMENT THROUGH WHICH THE EXECUTIVE DIRECTOR AND OTHER STAFF ARE SHARED WITH ANOTHER ORGANIZATION. FOR FINANCIAL STATEMENT PURPOSES, THE COMPENSATION FOR THESE INDIVIDUALS, INCLUDING THE EXECUTIVE DIRECTOR, IS PRESENTED NET OF THE REIMBURSEMENT RECEIVED FROM THE OTHER ORGANIZATION BUT IS REPORTED AT GROSS FOR FORM 990 PURPOSES. 345,960. PART XII, LINE 2D - OTHER ADJUSTMENTS: FUNDRAISING EXPENSES INCLUDED UNDER EXPENSE ON THE FINANCIAL STATEMENTS AND UNDER REVENUE ON FOR 990 31,328. PART XII, LINE 4B - OTHER ADJUSTMENTS: THE COMMISSION HAS A STAFF-SHARING ARRANGEMENT THROUGH WHICH THE EXECUTIVE DIRECTOR AND OTHER STAFF ARE SHARED WITH ANOTHER ORGANIZATION. FOR FINANCIAL STATEMENT PURPOSES, THE COMPENSATION FOR THESE INDIVIDUALS, INCLUDING THE EXECUTIVE DIRECTOR, IS PRESENTED NET OF THE REIMBURSEMENT RECEIVED FROM THE OTHER ORGANIZATION BUT IS REPORTED AT GROSS FOR FORM 990 PURPOSES. 345,960. SUMMER GOLF CLASSIC 43705 43705 7600 6184 2242 ASSOC.BOARD 12707 12707 15302 56412 56412 7600 6184 17544 31328 25084 1 SPORTS EVENT DEVELOPMENT FUND 334 EUCLID AVE STE 100 CLEVELAND OH 44114 270531612 501(C)(3) 1305000 0 GENERAL 1 PART I, LINE 2: MONITORING USE OF GRANT FUNDS - BECAUSE GREATER CLEVELAND SPORTS COMMISSION AND SPORTS EVENT DEVELOPMENT FUND ARE RELATED SECTION 501(C)(3) ENTITIES THAT SHARE EMPLOYEES AND ACCOUNTING RECORDS, GREATER CLEVELAND SPORTS COMMISSION IS ASSURED THAT ITS GRANT TO SPORTS EVENT DEVELOPMENT FUND IS USED FOR THE INTENDED PURPOSES. X X 0 1 0 0 0 0 0 0 0 DAVID GILBERT EXEC.DIR.(SEE SCH.J, PART III) 500000 0 69500 0 1839 0 165958 0 24667 0 761964 0 0 0 MICHAEL E MULHALL SVP BUSINESS DEVELOPMENT & REVENUE 157059 0 6000 0 0 0 28418 0 27387 0 218864 0 0 0 RACHAEL STENTZ-BAUGHER SVP ORGANIZATIONAL DEVELOPMENT 149170 0 6000 0 0 0 28286 0 20493 0 203949 0 0 0 MONICA GUSTIN SVP BUSINESS STRATEGY & EVENT OPS 92943 0 71000 0 0 0 2344 0 11987 0 178274 0 0 0 PART I, LINE 4B NONQUALIFIED DEFERRED COMPENSATION PLAN: DAVID GILBERT, THE PRESIDENT AND CEO, PARTICIPATES IN A SUPPLEMENTAL NONQUALIFIED DEFERRED COMPENSATION PLAN. ALTHOUGH NOT YET VESTED, MR. GILBERT RECEIVED A CONTRIBUTION OF $158,333 DURING 2024, OF WHICH $79,167 IS AN EXPENSE FOR THE COMMISSION AND $79,166 IS AN EXPENSE FOR ANOTHER TAX-EXEMPT ORGANIZATION IN ACCORDANCE WITH THE ALLIANCE AGREEMENT BETWEEN THE ORGANIZATIONS. PART II - PRESIDENT & CEO'S COMPENSATION: THE COMPENSATION OF THE COMMISSION'S PRESIDENT AND CHIEF EXECUTIVE OFFICER IS DETERMINED BY INDIVIDUALS ON THE BOARD THAT ARE INDEPENDENT OF HIM. THE BOARD REVIEWS COMPENSATION PROVIDED TO OTHER SPORTS COMMISSIONS' CEO'S ACROSS THE COUNTRY AND COMPENSATION PROVIDED TO EXECUTIVES OF OTHER COMMUNITY NOT-FOR-PROFIT ORGANIZATIONS. IN ADDITION, DURING 2011, THE COMMISSION ENTERED INTO AN ALLIANCE AGREEMENT WITH ANOTHER TAX-EXEMPT ORGANIZATION THROUGH WHICH THE ORGANIZATIONS HAVE AGREED THAT THEY WILL SHARE CERTAIN EMPLOYEES, INCLUDING PRESIDENT AND CEO, DAVID GILBERT. A COMMITTEE COMPRISED OF BOARD MEMBERS FROM THE TWO ORGANIZATIONS REVIEWED THE PRESIDENT AND CEO'S COMPENSATION THAT EACH ORGANIZATION PAID. FOR FORM 990 REPORTING PURPOSES, THE PRESIDENT AND CEO'S COMPENSATION IS REPORTED AT THE GROSS AMOUNT TO AGREE WITH THE FORM W-2 ISSUED BY THE GREATER CLEVELAND SPORTS COMMISSION, WITH THE REIMBURSEMENT RECEIVED FROM THE OTHER ORGANIZATION REPORTED AS MISCELLANEOUS INCOME. THE REIMBURSEMENT OF COMPENSATION FROM THE OTHER ORGANIZATION FOR MR. GILBERT WAS $345,960. THE GREATER CLEVELAND SPORTS COMMISSION PAID MR. GILBERT TOTAL COMPENSATION OF $416,004, AFTER NETTING THE REIMBURSEMENT AND ADJUSTING FOR TIMING DIFFERENCES. THE TOTAL AMOUNT OF MISCELLANEOUS INCOME OF $345,960 SHOWN ON LINE 11A OF PART VIII OF FORM 990 CONSISTS OF THE AMOUNT PAID IN 2024 FOR MR. GILBERT'S COMPENSATION BY THE OTHER ORGANIZATION. DAVID GILBERT EXECUTIVE DIRECTOR LIFE INSURANCE PREMIUMS X 200000 200000 0 1 1 200000 FORM 990, PART VI, SECTION B, LINE 11B FORM 990 REVIEW: THE BOARD OF TRUSTEES HAS DELEGATED REVIEW AND APPROVAL OF FORM 990 TO THE AUDIT COMMITTEE. IN ADDITION, A FULL COPY OF FORM 990 IS GIVEN TO ALL BOARD MEMBERS AFTER THE AUDIT COMMITTEE APPROVES IT, AND BEFORE IT IS FILED. FORM 990, PART VI, SECTION B, LINE 12C MONITORING AND ENFORCEMENT OF CONFLICT POLICY: ALL BOARD MEMBERS MUST RETURN CONFLICT OF INTEREST STATEMENTS ANNUALLY OR UPON A CHANGE IN CIRCUMSTANCES. BOARD MEMBERS WITH POTENTIAL CONFLICTS RECUSE THEMSELVES FROM DISCUSSIONS AND VOTING ON THE TRANSACTION. FORM 990, PART VI, SECTION B, LINE 15A COMPENSATION REVIEW AND APPROVAL: THE COMPENSATION OF THE COMMISSION'S PRESIDENT AND CHIEF EXECUTIVE OFFICER IS DETERMINED BY INDIVIDUALS ON THE BOARD THAT ARE INDEPENDENT OF HIM. THE BOARD REVIEWS COMPENSATION PROVIDED TO OTHER SPORTS COMMISSIONS' CEO'S ACROSS THE COUNTRY AND COMPENSATION PROVIDED TO EXECUTIVES OF OTHER COMMUNITY NOT-FOR-PROFIT ORGANIZATIONS. IN ADDITION, SINCE 2011, THE COMMISSION AND ANOTHER TAX-EXEMPT ORGANIZATION HAVE AN ALLIANCE AGREEMENT THROUGH WHICH THE ORGANIZATIONS HAVE AGREED THAT THEY WILL SHARE CERTAIN EMPLOYEES, INCLUDING PRESIDENT AND CEO DAVID GILBERT. A COMMITTEE COMPRISED OF BOARD MEMBERS FROM THE TWO ORGANIZATIONS REVIEWED THE PRESIDENT AND CEO'S COMPENSATION AND TIME ALLOCATION AND AGREED UPON THE PORTION OF THE PRESIDENT AND CEO'S COMPENSATION THAT EACH ORGANIZATION PAID. FOR FORM 990 REPORTING PURPOSES, THE PRESIDENT AND CEO'S COMPENSATION IS REPORTED AT THE GROSS AMOUNT WITH THE REIMBURSEMENT RECEIVED FROM THE OTHER ORGANIZATION REPORTED AS MISCELLANEOUS INCOME. FORM 990, PART VI, SECTION C, LINE 19 AVAILABILITY OF DOCUMENTS: THE COMMISSION'S GOVERNING DOCUMENTS, CONFLICT POLICY, AND FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST. SPORTS EVENT DEVELOPMENT FUND 334 EUCLID AVE 100 CLEVELAND OH 44114 270531612 SUPPORT OH 501(C)(3) LINE 12A, I N/A 1 0 1 1 0 0 0 0 0 0 0 0 1 0 1 0 0 0 0 0 SPORTS EVENT DEVELOPMENT FUND B 1305000 FMV SPORTS EVENT DEVELOPMENT FUND C 651795 FMV