BIG TEN CONFERENCE INC: Form 990, tax year 2024
View the entire original 990 at ProPublica ↗
- Organization
- BIG TEN CONFERENCE INC (EIN 36-3640583)
- Tax period
- 2024-07-01 to 2025-06-30
- Filed
- 2026-04-30
- IRS object ID
- 202641209349301874
- Schema version
- 2024v5.5
- Source
- Download XML · Original 990 at ProPublica
Every field in the e-filed return. Faint text is the IRS element name, for citing.
- Return header
- Form 990
- Schedule A
- Schedule C
- Schedule D
- Schedule I
- Schedule J
- Schedule L
- Schedule O
- Schedule R
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2026-04-30T13:21:09-05:00 | ReturnTs |
| Tax Period End | 2025-06-30 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 363168081 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | SIKICH LLC | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1415 W DIEHL RD SUITE 400 | AddressLine1Txt |
| City | NAPERVILLE | CityNm |
| State Abbreviation | IL | StateAbbreviationCd |
| ZIP | 605632349 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2024-07-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 363640583 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | THE BIG TEN CONFERENCE INC | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | BIGT | BusinessNameControlTxt |
| Phone | 8476961010 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 5440 PARK PLACE | AddressLine1Txt |
| City | ROSEMONT | CityNm |
| State Abbreviation | IL | StateAbbreviationCd |
| ZIP | 60018 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | KYLE BORSHEIM | PersonNm |
| Person Title | VP, FINANCE/TREASURER | PersonTitleTxt |
| Phone | 8476961010 | PhoneNum |
| Signature | 2026-04-24 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IRS Responsible Prty Info Curr | Yes (1) | IRSResponsiblePrtyInfoCurrInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | KURT N WALCUTT | PreparerPersonNm |
| PTIN | P00650229 | PTIN |
| Phone | 6305668400 | PhoneNum |
| Preparation | 2026-04-24 | PreparationDt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2024 | TaxYr |
| Build TS | 2025-03-06 01:10:19Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | ANTHONY PETITTI | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 5440 PARK PLACE | AddressLine1Txt |
| City | ROSEMONT | CityNm |
| State Abbreviation | IL | StateAbbreviationCd |
| ZIP | 60018 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $1,473,889,500 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | WWW.BIGTEN.ORG | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1987 | FormationYr |
| Legal Domicile State | DE | LegalDomicileStateCd |
| Activity Or Mission | SHARED PRACTICES AND POLICIES THAT ENFORCE THE PRIORITY OF ACADEMICS IN STUDENT-ATHLETES' LIVES. | ActivityOrMissionDesc |
| Voting Members Governing Body | 18 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 0 | VotingMembersIndependentCnt |
| Total Employee | 83 | TotalEmployeeCnt |
| Total Volunteers | 0 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $0 | PYContributionsGrantsAmt |
| CY Contributions Grants | $0 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $868,714,408 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $1,425,782,398 | CYProgramServiceRevenueAmt |
| PY Investment Income | $58,046,285 | PYInvestmentIncomeAmt |
| CY Investment Income | $38,771,434 | CYInvestmentIncomeAmt |
| PY Other Revenue | $1,387,173 | PYOtherRevenueAmt |
| CY Other Revenue | $3,916,297 | CYOtherRevenueAmt |
| PY Total Revenue | $928,147,866 | PYTotalRevenueAmt |
| CY Total Revenue | $1,468,470,129 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $883,001,567 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $1,373,005,505 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $18,553,143 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $22,403,559 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $40,625,543 | PYOtherExpensesAmt |
| CY Other Expenses | $57,931,429 | CYOtherExpensesAmt |
| PY Total Expenses | $942,180,253 | PYTotalExpensesAmt |
| CY Total Expenses | $1,453,340,493 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | -$14,032,387 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $15,129,636 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $292,276,335 | TotalAssetsBOYAmt |
| Total Assets EOY | $280,734,650 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $79,067,098 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $56,875,563 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $213,209,237 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $223,859,087 | NetAssetsOrFundBalancesEOYAmt |
| Mission | SEE SCHEDULE O | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Expense | $1,439,884,182 | ExpenseAmt |
| Grant | $1,373,005,505 | GrantAmt |
| Revenue | $1,425,782,398 | RevenueAmt |
| Desc | THE CONFERENCE COLLECTS REVENUE ON BEHALF OF THE MEMBER SCHOOLS FROM FOOTBALL AND BASKETBALL TELEVISION CONTRACTS, BOWL GAMES, FOOTBALL CHAMPIONSHIP GAME, AND BASKETBALL TOURNAMENTS, AS WELL AS GRANTS FROM THE NATIONAL COLLEGIATE ATHLETIC ASSOCIATION (NCAA), AND REMITS THE REVENUE TO THE MEMBER SCHOOLS' ATHLETIC DEPARTMENT. | Desc |
| Total Program Service Expenses | $1,439,884,182 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (1) | DescribedInSection501c3Ind |
| Schedule B Required | 0 | ScheduleBRequiredInd |
| Political Campaign Acty | 0 | PoliticalCampaignActyInd |
| Lobbying Activities | Yes (1) | LobbyingActivitiesInd |
| Subject To Proxy Tax | 0 | SubjectToProxyTaxInd |
| Donor Advised Fund | 0 | DonorAdvisedFundInd |
| Conservation Easements | 0 | ConservationEasementsInd |
| Collections Of Art | 0 | CollectionsOfArtInd |
| Credit Counseling | 0 | CreditCounselingInd |
| Donor Rstr Or Quasi Endowments | 0 | DonorRstrOrQuasiEndowmentsInd |
| Report Land Building Equipment | Yes (1) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | Yes (1) | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | 0 | ReportProgramRelatedInvstInd |
| Report Other Assets | 0 | ReportOtherAssetsInd |
| Report Other Liabilities | Yes (1) | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (1) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | 0 | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | Yes (1) | ConsolidatedAuditFinclStmtInd |
| School Operating | 0 | SchoolOperatingInd |
| Foreign Office | 0 | ForeignOfficeInd |
| Foreign Activities | 0 | ForeignActivitiesInd |
| More Than5000 K To Org | 0 | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividualsInd |
| Professional Fundraising | 0 | ProfessionalFundraisingInd |
| Fundraising Activities | 0 | FundraisingActivitiesInd |
| Gaming Activities | 0 | GamingActivitiesInd |
| Operate Hospital | 0 | OperateHospitalInd |
| Grants To Organizations | Yes (1) | GrantsToOrganizationsInd |
| Grants To Individuals | Yes (1) | GrantsToIndividualsInd |
| Schedule J Required | Yes (1) | ScheduleJRequiredInd |
| Tax Exempt Bonds | 0 | TaxExemptBondsInd |
| Engaged In Excess Benefit Trans | 0 | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | 0 | PYExcessBenefitTransInd |
| Loan Outstanding | 0 | LoanOutstandingInd |
| Grant To Related Person | 0 | GrantToRelatedPersonInd |
| Business Rln With Org Mem | 0 | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | 0 | BusinessRlnWithFamMemInd |
| Business Rln With35 Ctrl Ent | Yes (1) | BusinessRlnWith35CtrlEntInd |
| Deductible Non Cash Contri | 0 | DeductibleNonCashContriInd |
| Deductible Art Contribution | 0 | DeductibleArtContributionInd |
| Terminate Operations | 0 | TerminateOperationsInd |
| Partial Liquidation | 0 | PartialLiquidationInd |
| Disregarded Entity | Yes (1) | DisregardedEntityInd |
| Related Entity | Yes (1) | RelatedEntityInd |
| Related Organization Ctrl Ent | Yes (1) | RelatedOrganizationCtrlEntInd |
| Transaction With Control Ent | Yes (1) | TransactionWithControlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | 0 | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | 0 | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (1) | ScheduleORequiredInd |
| IRP Document | 160 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Employee | 83 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (1) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | 0 | UnrelatedBusIncmOverLimitInd |
| Foreign Financial Account | 0 | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | 0 | TaxablePartyNotificationInd |
| Nondeductible Contributions | 0 | NondeductibleContributionsInd |
| Quid Pro Quo Contributions | 0 | QuidProQuoContributionsInd |
| Form8282 Property Disposed Of | 0 | Form8282PropertyDisposedOfInd |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | 0 | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | 0 | PayPremiumsPrsnlBnftCntrctInd |
| Indoor Tanning Services | 0 | IndoorTanningServicesInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | Yes (1) | SubjToTaxRmnrtnExPrchtPymtInd |
| Subject To Excs Tax Net Invst Inc | 0 | SubjectToExcsTaxNetInvstIncInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 18 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 0 | IndependentVotingMemberCnt |
| Family Or Business Rln | 0 | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | 0 | DelegationOfMgmtDutiesInd |
| Change To Org Documents | 0 | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | Yes (1) | MembersOrStockholdersInd |
| Election Of Board Members | 0 | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | 0 | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (1) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (1) | MinutesOfCommitteesInd |
| Officer Mailing Address | 0 | OfficerMailingAddressInd |
| Local Chapters | 0 | LocalChaptersInd |
| Form990 Provided To Gvrn Body | Yes (1) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (1) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (1) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (1) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (1) | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (1) | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (1) | CompensationProcessCEOInd |
| Compensation Process Other | 0 | CompensationProcessOtherInd |
| Investment In Joint Venture | Yes (1) | InvestmentInJointVentureInd |
| Written Policy Or Procedure | Yes (1) | WrittenPolicyOrProcedureInd |
| States Where Copy Of Return Is Fld | IL | StatesWhereCopyOfReturnIsFldCd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | KYLE BORSHEIM | PersonNm |
| Phone | 8476961010 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 5440 PARK PLACE | AddressLine1Txt |
| City | ROSEMONT | CityNm |
| State Abbreviation | IL | StateAbbreviationCd |
| ZIP | 60018 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (33 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Average Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | OfficerOfficerInd | Highest Compensated EmployeeHighestCompensatedEmployeeInd | Former Ofcr Director TrusteeFormerOfcrDirectorTrusteeInd |
|---|---|---|---|---|---|---|---|---|---|
| ANA MARI CAUCE | |||||||||
| DIRECTOR (START 8/2/24) | 2.00 | 40.00 | Yes (X) | $0 | $423,411 | $11,331 | |||
| REBECCA CUNNINGHAM | |||||||||
| DIRECTOR (START 7/1/24) | 2.00 | 40.00 | Yes (X) | $0 | $544,151 | $28,168 | |||
| KEVIN GUSKIEWICZ | |||||||||
| DIRECTOR (START 3/4/24) | 2.00 | 40.00 | Yes (X) | $0 | $894,875 | $156,328 | |||
| JOHN SCHOLZ | |||||||||
| DIRECTOR (START 8/2/24) | 2.00 | 40.00 | Yes (X) | $0 | $317,250 | $14,016 | |||
| JEFFREY GOLD | |||||||||
| DIRECTOR (START 7/1/24) | 2.00 | 40.00 | Yes (X) | $0 | $547,508 | $39,006 | |||
| DOMENICO GRASSO | |||||||||
| DIRECTOR (START 5/8/25) | 2.00 | 40.00 | Yes (X) | $0 | $0 | $0 | |||
| JULIO FRENK | |||||||||
| DIRECTOR (START 1/1/25) | 2.00 | 40.00 | Yes (X) | $0 | $0 | $0 | |||
| DARNELL HUNT | |||||||||
| DIRECTOR (START 8/2/24) | 2.00 | 40.00 | Yes (X) | $0 | $239,286 | $39,270 | |||
| CHRIS KABOUREK | |||||||||
| DIRECTOR (1/1/24 TO 6/30/24) | 2.00 | 40.00 | Yes (X) | $0 | $373,263 | $21,360 | |||
| CAROL FOLT | |||||||||
| DIRECTOR (START 8/2/24) | 2.00 | 40.00 | Yes (X) | $0 | $2,902,449 | $55,187 | |||
| NEELI BENDAPUDI | |||||||||
| DIRECTOR | 2.00 | 40.00 | Yes (X) | $0 | $1,569,399 | $59,819 | |||
| PAMELA WHITTEN | |||||||||
| DIRECTOR | 2.00 | 40.00 | Yes (X) | $0 | $883,730 | $295,495 | |||
| JONATHAN HOLLOWAY | |||||||||
| DIRECTOR | 2.00 | 40.00 | Yes (X) | $0 | $1,129,885 | $32,963 | |||
| ROBERT J JONES JR | |||||||||
| DIRECTOR | 2.00 | 40.00 | Yes (X) | $0 | $926,738 | $35,904 | |||
| DARRYLL PINES | |||||||||
| CHAIR | 2.00 | 40.00 | Yes (X) | $0 | $986,467 | $66,041 | |||
| BARBARA WILSON | |||||||||
| DIRECTOR | 2.00 | 40.00 | Yes (X) | $0 | $735,899 | $614,741 | |||
| TERESA WOODRUFF | |||||||||
| DIRECTOR (END 3/3/24) | 2.00 | 40.00 | Yes (X) | $0 | $140,933 | $58,317 | |||
| MICHAEL SCHILL | |||||||||
| DIRECTOR | 2.00 | 40.00 | Yes (X) | $0 | $1,478,846 | $607,442 | |||
| JENNIFER MNOOKIN | |||||||||
| DIRECTOR | 2.00 | 40.00 | Yes (X) | $0 | $816,255 | $71,257 | |||
| SANTA ONO | |||||||||
| DIRECTOR (END 5/6/25) | 2.00 | 40.00 | Yes (X) | $0 | $1,103,055 | $1,025,201 | |||
| MUNG CHIANG | |||||||||
| DIRECTOR | 2.00 | 40.00 | Yes (X) | $0 | $899,725 | $157,166 | |||
| JEFFREY ETTINGER | |||||||||
| DIRECTOR (END 6/30/24) | 2.00 | 40.00 | Yes (X) | $0 | $230,371 | $29,217 | |||
| TED CARTER | |||||||||
| DIRECTOR | 2.00 | 40.00 | Yes (X) | $0 | $1,608,342 | $488,379 | |||
| KYLE BORSHEIM | |||||||||
| VP, FINANCE/TREASURER | 40.00 | 0.00 | $180,330 | $0 | $61,666 | Yes (X) | |||
| LAURA ANDERSON | |||||||||
| CFO/TREASURER (END 3/21/25) | 40.00 | 0.00 | $418,043 | $0 | $73,956 | Yes (X) | |||
| CHAD HAWLEY | |||||||||
| SECRETARY | 40.00 | 0.00 | $349,247 | $0 | $70,106 | Yes (X) | |||
| ANTHONY PETITTI | |||||||||
| COMMISSIONER | 40.00 | 0.00 | $4,497,352 | $0 | $38,480 | Yes (X) | |||
| DIANE DIETZ | |||||||||
| DEPUTY COMMISSIONER | 40.00 | 0.00 | $401,721 | $0 | $63,635 | Yes (X) | |||
| REBECCA PANY | |||||||||
| SVP, SPORTS ADMINISTRATION | 40.00 | 0.00 | $272,530 | $0 | $27,423 | Yes (X) | |||
| ANIL GOLLAHALLI | |||||||||
| GENERAL COUNSEL | 40.00 | 0.00 | $520,702 | $0 | $88,029 | Yes (X) | |||
| KERRY KENNY | |||||||||
| CHIEF OPERATING OFFICER | 40.00 | 0.00 | $627,374 | $0 | $63,635 | Yes (X) | |||
| OMAR BROWN | |||||||||
| SVP, COMMUNITY & IMPACT | 40.00 | 0.00 | $273,305 | $0 | $71,108 | Yes (X) | |||
| JAMES E DELANY | |||||||||
| FORMER COMMISSIONER | 0.00 | 0.00 | $3,005,237 | $0 | $2,819,506 | Yes (X) | |||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $10,545,841 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $18,751,838 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $7,284,152 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 10 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | Yes (1) | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | Yes (1) | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | 0 | CompensationFromOtherSrcsInd |
Contractor Compensation ContractorCompensationGrp (5 entries)
| Address Line1ContractorAddress/USAddress/AddressLine1Txt | CityContractorAddress/USAddress/CityNm | State AbbreviationContractorAddress/USAddress/StateAbbreviationCd | ZIPContractorAddress/USAddress/ZIPCd | ServicesServicesDesc | CompensationCompensationAmt |
|---|---|---|---|---|---|
| SIDLEY AUSTIN LLP | |||||
| 1 S DEARBORN ST | CHICAGO | IL | 60603 | LEGAL SERVICES | $3,592,222 |
| DVSPORT | |||||
| 1 PENN CENTER WEST SUITE 200 | PITTSBURGH | PA | 15276 | OFFICIATING TECHNOLOGY | $2,563,333 |
| MAYER BROWN LLP | |||||
| 2027 COLLECTION CENTER | CHICAGO | IL | 60693 | LEGAL SERVICES | $2,518,162 |
| HAWK-EYE INNOVATIONS | |||||
| 115 WEST CENTURY ROAD | PARAMUS | NJ | 07652 | OFFICIATING TECHNOLOGY | $2,512,961 |
| ELI MARKETING INC | |||||
| 3 NORVELL CT | HOUSTON | TX | 77024 | EVENT ENHANCEMENT SERVICES | $1,205,897 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 36 | CntrctRcvdGreaterThan100KCnt |
Program Service Revenue ProgramServiceRevenueGrp (5 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| SPORTS REVENUE | 900099 | $1,351,197,052 | $1,351,197,052 |
| OPERATING REVENUE | 900099 | $62,163,291 | $62,163,291 |
| SPONSORSHIP & MEDIA EVENTS | 900099 | $8,397,604 | $8,397,604 |
| CHAMPIONSHIP EVENTS | 900099 | $2,494,451 | $2,494,451 |
| UNIVERSITY ASSESSMENTS | 900099 | $1,530,000 | $1,530,000 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $1,425,782,398 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $38,634,007 | TotalRevenueColumnAmt |
| Exclusion | $38,634,007 | ExclusionAmt |
Royalties Revenue RoyaltiesRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $2,187,657 | TotalRevenueColumnAmt |
| Exclusion | $2,187,657 | ExclusionAmt |
Gross Rents GrossRentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $543,492 | RealAmt |
Less Rental Expenses LessRentalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $285,577 | RealAmt |
Rental Income Or Loss RentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $257,915 | RealAmt |
Net Rental Income Or Loss NetRentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $257,915 | TotalRevenueColumnAmt |
| Exclusion | $257,915 | ExclusionAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $5,271,221 | SecuritiesAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $5,133,794 | SecuritiesAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $137,427 | SecuritiesAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $137,427 | TotalRevenueColumnAmt |
| Exclusion | $137,427 | ExclusionAmt |
Miscellaneous Revenue MiscellaneousRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $1,470,725 | TotalRevenueColumnAmt |
| Exclusion | $1,470,725 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $1,470,725 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $1,468,470,129 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $1,425,782,398 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $42,687,731 | ExclusionAmt |
Grants To Domestic Orgs GrantsToDomesticOrgsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,372,758,005 | TotalAmt |
| Program Services | $1,372,758,005 | ProgramServicesAmt |
Grants To Domestic Individuals GrantsToDomesticIndividualsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $247,500 | TotalAmt |
| Program Services | $247,500 | ProgramServicesAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $8,472,937 | TotalAmt |
| Program Services | $8,059,007 | ProgramServicesAmt |
| Management And General | $413,930 | ManagementAndGeneralAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $8,997,072 | TotalAmt |
| Program Services | $8,097,365 | ProgramServicesAmt |
| Management And General | $899,707 | ManagementAndGeneralAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,001,021 | TotalAmt |
| Program Services | $900,919 | ProgramServicesAmt |
| Management And General | $100,102 | ManagementAndGeneralAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,000,087 | TotalAmt |
| Program Services | $1,800,078 | ProgramServicesAmt |
| Management And General | $200,009 | ManagementAndGeneralAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,932,442 | TotalAmt |
| Program Services | $1,739,198 | ProgramServicesAmt |
| Management And General | $193,244 | ManagementAndGeneralAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $8,368,410 | TotalAmt |
| Management And General | $8,368,410 | ManagementAndGeneralAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $245,042 | TotalAmt |
| Management And General | $245,042 | ManagementAndGeneralAmt |
Fees For Services Lobbying FeesForServicesLobbyingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $913,657 | TotalAmt |
| Program Services | $913,657 | ProgramServicesAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $4,773,661 | TotalAmt |
| Program Services | $4,773,661 | ProgramServicesAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,036,177 | TotalAmt |
| Program Services | $3,036,177 | ProgramServicesAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $266,608 | TotalAmt |
| Program Services | $133,304 | ProgramServicesAmt |
| Management And General | $133,304 | ManagementAndGeneralAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $878,778 | TotalAmt |
| Program Services | $439,389 | ProgramServicesAmt |
| Management And General | $439,389 | ManagementAndGeneralAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,224,410 | TotalAmt |
| Program Services | $612,205 | ProgramServicesAmt |
| Management And General | $612,205 | ManagementAndGeneralAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,012,850 | TotalAmt |
| Program Services | $1,811,565 | ProgramServicesAmt |
| Management And General | $201,285 | ManagementAndGeneralAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,893,749 | TotalAmt |
| Program Services | $1,893,749 | ProgramServicesAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $512,632 | TotalAmt |
| Management And General | $512,632 | ManagementAndGeneralAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,719,276 | TotalAmt |
| Program Services | $3,210,911 | ProgramServicesAmt |
| Management And General | $508,365 | ManagementAndGeneralAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $970,884 | TotalAmt |
| Program Services | $485,442 | ProgramServicesAmt |
| Management And General | $485,442 | ManagementAndGeneralAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt |
|---|---|---|
| OFFICIATING | $10,660,841 | $10,660,841 |
| CHAMPIONSHIP EVENTS | $7,460,499 | $7,460,499 |
| PROGRAMMING INITIATIVES | $1,801,428 | $1,801,428 |
| PROMOTIONAL EVENTS | $1,464,917 | $1,464,917 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $7,727,610 | TotalAmt |
| Program Services | $7,584,365 | ProgramServicesAmt |
| Management And General | $143,245 | ManagementAndGeneralAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,453,340,493 | TotalAmt |
| Program Services | $1,439,884,182 | ProgramServicesAmt |
| Management And General | $13,456,311 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $10,796,600 | BOYAmt |
| EOY | $17,321,725 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $39,383,715 | BOYAmt |
| EOY | $8,425,028 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $7,639,913 | BOYAmt |
| EOY | $6,265,641 | EOYAmt |
Oth Notes Loans Receivable Net OthNotesLoansReceivableNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $58,799,299 | BOYAmt |
| EOY | $67,899,648 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $448,262 | BOYAmt |
| EOY | $920,948 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $47,661,663 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $13,386,535 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $29,451,465 | BOYAmt |
| EOY | $34,275,128 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $16,947,017 | BOYAmt |
| EOY | $19,538,259 | EOYAmt |
Investments Other Securities InvestmentsOtherSecuritiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $121,968,085 | BOYAmt |
| EOY | $116,630,344 | EOYAmt |
Investments Program Related InvestmentsProgramRelatedGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,419,632 | BOYAmt |
| EOY | $4,529,566 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,422,347 | BOYAmt |
| EOY | $4,928,363 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $292,276,335 | BOYAmt |
| EOY | $280,734,650 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $12,123,381 | BOYAmt |
| EOY | $11,306,767 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $360,423 | BOYAmt |
| EOY | $304,112 | EOYAmt |
Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $17,000,000 | BOYAmt |
| EOY | $7,000,000 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $49,583,294 | BOYAmt |
| EOY | $38,264,684 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $79,067,098 | BOYAmt |
| EOY | $56,875,563 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows FASB117 | Yes (X) | OrganizationFollowsFASB117Ind |
No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $196,262,219 | BOYAmt |
| EOY | $205,348,501 | EOYAmt |
Donor Restriction Net Assets DonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $16,947,018 | BOYAmt |
| EOY | $18,510,586 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $213,209,237 | BOYAmt |
| EOY | $223,859,087 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $292,276,335 | BOYAmt |
| EOY | $280,734,650 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | Yes (X) | InfoInScheduleOPartXIInd |
| Reconcilation Revenue Expnss | $15,129,636 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | $982,115 | NetUnrlzdGainsLossesInvstAmt |
| Other Changes In Net Assets | -$5,461,900 | OtherChangesInNetAssetsAmt |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | 0 | AccountantCompileOrReviewInd |
| FS Audited | Yes (1) | FSAuditedInd |
FS Audited Basis FSAuditedBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Consolidated Basis Fincl Stmt | Yes (X) | ConsolidatedBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | Yes (1) | AuditCommitteeInd |
| Federal Grant Audit Required | 0 | FederalGrantAuditRequiredInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Supporting Organization509a3 | Yes (X) | SupportingOrganization509a3Ind |
| Supporting Org Type2 | Yes (X) | SupportingOrgType2Ind |
| Supported Organizations | 18 | SupportedOrganizationsCnt |
Supported Org Information SupportedOrgInformationGrp (18 entries)
| EINEIN | Organization TypeOrganizationTypeCd | Governing Document ListedGoverningDocumentListedInd | SupportSupportAmt | Other SupportOtherSupportAmt |
|---|---|---|---|---|
| UNIVERSITY OF ILLINOIS | ||||
| 376000511 | 6 | Yes (1) | $79,100,242 | $0 |
| INDIANA UNIVERSITY | ||||
| 356001673 | 6 | Yes (1) | $81,009,897 | $0 |
| UNIVERSITY OF IOWA | ||||
| 426004813 | 6 | Yes (1) | $79,071,495 | $0 |
| UNIVERSITY OF MARYLAND-COLLEGE PARK | ||||
| 526002033 | 6 | Yes (1) | $76,028,091 | $0 |
| UNIVERSITY OF MICHIGAN | ||||
| 386006309 | 6 | Yes (1) | $79,426,201 | $0 |
| MICHIGAN STATE UNIVERSITY | ||||
| 386005984 | 6 | Yes (1) | $77,866,363 | $0 |
| UNIVERSITY OF MINNESOTA | ||||
| 416007513 | 6 | Yes (1) | $79,199,226 | $0 |
| UNIVERSITY OF NEBRASKA-LINCOLN | ||||
| 470049123 | 6 | Yes (1) | $79,876,965 | $0 |
| NORTHWESTERN UNIVERSITY | ||||
| 362167817 | 2 | Yes (1) | $77,510,197 | $0 |
| OHIO STATE UNIVERSITY | ||||
| 316025986 | 6 | Yes (1) | $91,552,082 | $0 |
| PENNSYLVANIA STATE UNIVERSITY | ||||
| 246000376 | 6 | Yes (1) | $88,921,162 | $0 |
| PURDUE UNIVERSITY | ||||
| 356002041 | 6 | Yes (1) | $77,732,782 | $0 |
| RUTGERS THE STATE UNIV OF NEW JERSEY | ||||
| 226001086 | 6 | Yes (1) | $78,490,746 | $0 |
| UNIVERSITY OF WISCONSIN | ||||
| 391805963 | 6 | Yes (1) | $77,779,047 | $0 |
| UNIVERSITY OF OREGON | ||||
| 464727800 | 6 | Yes (1) | $48,416,125 | $0 |
| UNIVERSITY OF WASHINGTON | ||||
| 916001537 | 6 | Yes (1) | $46,708,168 | $0 |
| UNIVERSITY OF CALIFORNIA LOS ANGELES | ||||
| 956006143 | 6 | Yes (1) | $76,011,658 | $0 |
| UNIVERSITY OF SOUTHERN CALIFORNIA | ||||
| 951642394 | 2 | Yes (1) | $78,057,558 | $0 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Supported Organizations Total | 18 | SupportedOrganizationsTotalCnt |
| Support Sum | $1,372,758,005 | SupportSumAmt |
| Other Support Sum | $0 | OtherSupportSumAmt |
Form990 Sch A Supporting Org Form990SchASupportingOrgGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Listed By Name Governing Doc | Yes (1) | ListedByNameGoverningDocInd |
| Suprt Org No IRS Determination | Yes (1) | SuprtOrgNoIRSDeterminationInd |
| Supported Org Section C456 | 0 | SupportedOrgSectionC456Ind |
| Supported Org Not Organized US | 0 | SupportedOrgNotOrganizedUSInd |
| Organization Change Suprt Org | Yes (1) | OrganizationChangeSuprtOrgInd |
| Supported Org Class Designated | Yes (1) | SupportedOrgClassDesignatedInd |
| Support Non Supported Org | 0 | SupportNonSupportedOrgInd |
| Payment Substantial Contribtr | 0 | PaymentSubstantialContribtrInd |
| Loan Disqualified Person | 0 | LoanDisqualifiedPersonInd |
| Controlled Disqualified Prsn | 0 | ControlledDisqualifiedPrsnInd |
| Disqualified Prsn Controll Int | 0 | DisqualifiedPrsnControllIntInd |
| Disqualified Prsn Ownr Int | 0 | DisqualifiedPrsnOwnrIntInd |
| Excess Business Holdings Rules | 0 | ExcessBusinessHoldingsRulesInd |
| Contribution Controller | 0 | ContributionControllerInd |
| Contribution Family | 0 | ContributionFamilyInd |
| Contribution35 Controlled | 0 | Contribution35ControlledInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Majority Dir Trst Supported Org | Yes (1) | MajorityDirTrstSupportedOrgInd |
Form990 Schedule A Part VI Form990ScheduleAPartVIGrp (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| SCHEDULE A, PART IV, SECTION A, LINE 2: | SOME SUPPORTED ORGANIZATIONS ARE STATE COLLEGES OR UNIVERSITIES THAT ARE NOT REQUIRED TO OBTAIN AN IRS DETERMINATION LETTER. THE BIG TEN CONFERENCE DETERMINED THE ACTIVITIES WOULD BE DESCRIBED IN SECTION 509(A)(1) OR 509(A)(2). |
| PART IV, SECTION A, LINE 5A: | 4 NEW MEMBER INSTITUTIONS WERE ADDED AS EXPANSION OF MEMBERSHIP ON 8/2/24: UNIVERSITY OF OREGON (EIN: 46-4727800) UNIVERSITY OF WASHINGTON (EIN: 91-6001537) UNIVERSITY OF CALIFORNIA LOS ANGELES (EIN: 95-6006143) UNIVERSITY OF SOUTHERN CALIFORNIA (EIN: 95-1642394) EACH INSTITUTION WAS APPROVED BY A VOTE OF THE EXISTING MEMBER INSTITUTIONS WHICH IS AUTHORIZED BY THE BYLAWS. |
Schedule C IRS990ScheduleC
| Field | Value | IRS element (for citing) |
|---|---|---|
| Volunteers | 0 | VolunteersInd |
| Paid Staff Or Management | 0 | PaidStaffOrManagementInd |
| Media Advertisements | 0 | MediaAdvertisementsInd |
| Mailings Members | 0 | MailingsMembersInd |
| Publications Or Broadcast | 0 | PublicationsOrBroadcastInd |
| Grants Other Organizations | 0 | GrantsOtherOrganizationsInd |
| Direct Contact Legislators | Yes (1) | DirectContactLegislatorsInd |
| Rallies Demonstrations | 0 | RalliesDemonstrationsInd |
| Other Activities | Yes (1) | OtherActivitiesInd |
| Other Activities | $913,657 | OtherActivitiesAmt |
| Total Lobbying Expenditures | $913,657 | TotalLobbyingExpendituresAmt |
| Not Described Section501c3 | 0 | NotDescribedSection501c3Ind |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART II-B, LINE 1: | FormAndLineReferenceDesc |
| Explanation | THE BIG TEN ENGAGES LOBBYISTS TO DISCUSS STUDENT ATHLETE INITIATIVES WITH ELECTED OFFICIALS. THE BIG TEN CONFERENCE DISCUSSES STUDENT ATHLETE INITIATIVES WITH GOVERNMENT OFFICIALS AND THEIR STAFFS. | ExplanationTxt |
Schedule D IRS990ScheduleD
Land LandGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $1,500,475 | OtherCostOrOtherBasisAmt |
| Book Value | $1,500,475 | BookValueAmt |
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $22,921,447 | OtherCostOrOtherBasisAmt |
| Depreciation | $4,889,465 | DepreciationAmt |
| Book Value | $18,031,982 | BookValueAmt |
Leasehold Improvements LeaseholdImprovementsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $3,843,050 | OtherCostOrOtherBasisAmt |
| Depreciation | $683,669 | DepreciationAmt |
| Book Value | $3,159,381 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $15,753,641 | OtherCostOrOtherBasisAmt |
| Depreciation | $7,813,401 | DepreciationAmt |
| Book Value | $7,940,240 | BookValueAmt |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $3,643,050 | OtherCostOrOtherBasisAmt |
| Book Value | $3,643,050 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $34,275,128 | TotalBookValueLandBuildingsAmt |
Other Securities OtherSecuritiesGrp (2 entries)
| DescDesc | Book ValueBookValueAmt | Method ValuationMethodValuationCd |
|---|---|---|
| INVESTMENT IN BIG TEN NETWORK HOLDINGS, LLC | $114,035,344 | C |
| INVESTMENT IN BTMP HOLDINGS, LLC | $2,595,000 | C |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Securities | $116,630,344 | TotalBookValueSecuritiesAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp (7 entries)
| DescDesc | AmtAmt |
|---|---|
| COMPENSATION | $8,879,050 |
| PAYROLL TAX WITHHOLDING | $2,937 |
| POST RETIREMENT BENEFITS | $2,120,340 |
| DUE TO MEMBER SCHOOLS | $4,529,566 |
| LEASE LIABILITIES | $163,362 |
| ACCRUED EXCISE TAX PAYABLE | $2,569,429 |
| ADVANCE PAYABLE | $20,000,000 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $38,264,684 | TotalLiabilityAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART X, LINE 2: | FormAndLineReferenceDesc |
| Explanation | THE CONFERENCE IS EXEMPT FROM INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND APPLICABLE STATE LAW, EXCEPT FOR TAXES PERTAINING TO UNRELATED BUSINESS INCOME. THE CONFERENCE IS ANNUALLY REQUIRED TO FILE A RETURN OF ORGANIZATION EXEMPT FROM INCOME TAX (FORM 990) WITH THE INTERNAL REVENUE SERVICE. UNCERTAIN TAX POSITION ARE RECOGNIZED ONLY IF IT IS MORE LIKELY THAN NOT THAT THE TAX POSITION WILL BE SUSTAINED ON EXAMINATION BY TAXING AUTHORITIES, BASED ON THE TECHNICAL MERITS OF THE POSITION. EXAMPLES OF TAX POSITIONS INCLUDE STATE TAX NEXUS, APPORTIONMENT OF INCOME, TAX-EXEMPT STATUS OF THE CONFERENCE AND VARIOUS POSITIONS RELATED TO THE POTENTIAL SOURCES OF UNRELATED BUSINESS TAXABLE INCOME. THE TAX BENEFITS RECOGNIZED IN THE FINANCIAL STATEMENTS FROM SUCH A POSITION ARE MEASURED BASED ON THE LARGEST BENEFIT THAT HAS A GREATER THAN 50% LIKELIHOOD OF BEING REALIZED UPON ULTIMATE SETTLEMENT. THERE WERE NO UNRECOGNIZED TAX BENEFITS IDENTIFIED OR RECORDED AS LIABILITIES DURING THE PERIODS COVERED BY THESE FINANCIAL STATEMENTS. | ExplanationTxt |
Schedule I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Records Maintained | Yes (1) | GrantRecordsMaintainedInd |
Recipient Table RecipientTable (18 entries)
| Address Line1USAddress/AddressLine1Txt | CityUSAddress/CityNm | State AbbreviationUSAddress/StateAbbreviationCd | ZIPUSAddress/ZIPCd | Recipient EINRecipientEIN | IRC SectionIRCSectionDesc | Cash GrantCashGrantAmt | Non Cash AssistanceNonCashAssistanceAmt | Purpose Of GrantPurposeOfGrantTxt |
|---|---|---|---|---|---|---|---|---|
| UNIVERSITY OF ILLINOIS | ||||||||
| 509 SOUTH FOURTH STREET | CHAMPAIGN | IL | 61820 | 376000511 | STATE OF ILLINOIS | $79,100,242 | $0 | TO SUPPORT THE MISSIONS OF MEMBER INSTITUTIONS |
| INDIANA UNIVERSITY | ||||||||
| 107 SOUTH INDIANA AVENUE | BLOOMINGTON | IN | 47405 | 356001673 | STATE OF INDIANA | $81,009,897 | $0 | TO SUPPORT THE MISSIONS OF MEMBER INSTITUTIONS |
| UNIVERSITY OF IOWA | ||||||||
| 1 JESSUP HALL | IOWA CITY | IA | 52242 | 426004813 | STATE OF IOWA | $79,071,495 | $0 | TO SUPPORT THE MISSIONS OF MEMBER INSTITUTIONS |
| UNIVERSITY OF MARYLAND-COLLEGE PARK | ||||||||
| MITCHELL BUILDING | COLLEGE PARK | MD | 20742 | 526002033 | STATE OF MARYLAND | $76,028,091 | $0 | TO SUPPORT THE MISSIONS OF MEMBER INSTITUTIONS |
| UNIVERSITY OF MICHIGAN | ||||||||
| 412 MAYNARD STREET | ANN ARBOR | MI | 48109 | 386006309 | STATE OF MICHIGAN | $79,426,201 | $0 | TO SUPPORT THE MISSIONS OF MEMBER INSTITUTIONS |
| MICHIGAN STATE UNIVERSITY | ||||||||
| 2216 EAST MICHIGAN AVENUE | EAST LANSING | MI | 48824 | 386005984 | STATE OF MICHIGAN | $77,866,363 | $0 | TO SUPPORT THE MISSIONS OF MEMBER INSTITUTIONS |
| UNIVERSITY OF MINNESOTA | ||||||||
| 2221 UNIVERSITY AVENUE SE SUITE 1 | MINNEAPOLIS | MN | 55414 | 416007513 | STATE OF MINNESOTA | $79,199,226 | $0 | TO SUPPORT THE MISSIONS OF MEMBER INSTITUTIONS |
| UNIVERSITY OF NEBRASKA-LINCOLN | ||||||||
| ADMINISTRATION BUILDING 201 | LINCOLN | NE | 68588 | 470049123 | STATE OF NEBRASKA | $79,876,965 | $0 | TO SUPPORT THE MISSIONS OF MEMBER INSTITUTIONS |
| NORTHWESTERN UNIVERSITY | ||||||||
| 633 CLARK STREET | EVANSTON | IL | 60208 | 362167817 | 501(C)(3) | $77,510,197 | $0 | TO SUPPORT THE MISSIONS OF MEMBER INSTITUTIONS |
| OHIO STATE UNIVERSITY | ||||||||
| ENARSON HALL 154 WEST 12TH AVENUE | COLUMBUS | OH | 43210 | 316025986 | STATE OF OHIO | $91,552,082 | $0 | TO SUPPORT THE MISSIONS OF MEMBER INSTITUTIONS |
| PENNSYLVANIA STATE UNIVERSITY | ||||||||
| 201 OLD MAIN | UNIVERSITY PARK | PA | 16802 | 246000376 | STATE OF PENN. | $88,921,162 | $0 | TO SUPPORT THE MISSIONS OF MEMBER INSTITUTIONS |
| PURDUE UNIVERSITY | ||||||||
| 610 PURDUE MALL | WEST LAFAYETTE | IN | 47907 | 356002041 | STATE OF INDIANA | $77,732,782 | $0 | TO SUPPORT THE MISSIONS OF MEMBER INSTITUTIONS |
| RUTGERS THE STATE UNIV OF NEW JERSEY | ||||||||
| 57 US HIGHWAY 1 | NEW BRUNSWICK | NJ | 08901 | 226001086 | STATE OF NEW JERSEY | $78,490,746 | $0 | TO SUPPORT THE MISSIONS OF MEMBER INSTITUTIONS |
| UNIVERSITY OF WISCONSIN | ||||||||
| 333 EAST CAMPUS MALL 10101 | MADISON | WI | 53715 | 391805963 | STATE OF WISCONSIN | $77,779,047 | $0 | TO SUPPORT THE MISSIONS OF MEMBER INSTITUTIONS |
| UNIVERSITY OF OREGON | ||||||||
| PO BOX 3237 | EUGENE | OR | 97403 | 464727800 | STATE OF OREGON | $48,416,125 | $0 | TO SUPPORT THE MISSIONS OF MEMBER INSTITUTIONS |
| UNIVERSITY OF WASHINGTON | ||||||||
| 4333 BROOKLYN AVENUE NE | SEATTLE | WA | 98195 | 916001537 | STATE OF WASHINGTON | $46,708,168 | $0 | TO SUPPORT THE MISSIONS OF MEMBER INSTITUTIONS |
| UNIVERSITY OF CALIFORNIA LOS ANGELES | ||||||||
| 405 HILGARD AVENUE | LOS ANGELES | CA | 90095 | 956006143 | STATE OF CALIFORNIA | $76,011,658 | $0 | TO SUPPORT THE MISSIONS OF MEMBER INSTITUTIONS |
| UNIVERSITY OF SOUTHERN CALIFORNIA | ||||||||
| 3551 TROUSDALE PKWY | LOS ANGELES | CA | 90089 | 951642394 | 501(C)(3) | $78,057,558 | $0 | TO SUPPORT THE MISSIONS OF MEMBER INSTITUTIONS |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total501c3 Org | 18 | Total501c3OrgCnt |
Grants Other Asst To Indiv In US GrantsOtherAsstToIndivInUSGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Type | STUDENT ATHLETE POST-GRADUATE SCHOLARSHIPS | GrantTypeTxt |
| Recipient | 33 | RecipientCnt |
| Cash Grant | $247,500 | CashGrantAmt |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART I, LINE 2: | FormAndLineReferenceDesc |
| Explanation | THE BIG TEN CONFERENCE ACTS AS AN INTERMEDIARY AND COLLECTS CASH RECEIPTS ON BEHALF OF THE MEMBER SCHOOLS FROM TELEVISION CONTRACTS, BOWL GAMES, FOOTBALL CHAMPIONSHIP GAMES, AND BASKETBALL TOURNAMENTS, AND REMITS SUCH AMOUNTS TO MEMBER SCHOOLS. SINCE IT IS A PASS-THROUGH ORGANIZATION, RATHER THAN GRANT GIVING, THE BIG TEN CONFERENCE DOES NOT ATTACH PARAMETERS TO OR REQUIRE REPORTING ON HOW THE FUNDS ARE UTILIZED. THE MONIES CAN BE USED AT THE MEMBER SCHOOLS' DISCRETION TO PURSUE THEIR INDEPENDENT MISSIONS. THE COUNCIL OF PRESIDENTS AND CHANCELLORS APPROVED THE ALLOCATION OF $36,739 TO EACH UNIVERSITY TOWARD THE CREATION OF THE BIG TEN FELLOWSHIP PROGRAM. THE USE OF THESE FUNDS IS AT THE DISCRETION OF EACH INSTITUTION; HOWEVER THE FUNDS MUST BE USED TO PROVIDE THE FELLOW EXPOSURE AND EXPERIENCE TO ATHLETIC ADMINISTRATION THAT COULD PREPARE THE INDIVIDUAL FOR AN ENTRY LEVEL ADMINISTRATION POSITION IN COLLEGE ATHLETICS. | ExplanationTxt |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| First Class Or Charter Travel | Yes (X) | FirstClassOrCharterTravelInd |
| Travel For Companions | Yes (X) | TravelForCompanionsInd |
| Written Policy Ref T And E Expnss | Yes (1) | WrittenPolicyRefTAndEExpnssInd |
| Substantiation Required | Yes (1) | SubstantiationRequiredInd |
| Compensation Committee | Yes (X) | CompensationCommitteeInd |
| Independent Consultant | Yes (X) | IndependentConsultantInd |
| Written Employment Contract | Yes (X) | WrittenEmploymentContractInd |
| Compensation Survey | Yes (X) | CompensationSurveyInd |
| Board Or Committee Approval | Yes (X) | BoardOrCommitteeApprovalInd |
| Severance Payment | 0 | SeverancePaymentInd |
| Supplemental Nonqual Rtr Plan | Yes (1) | SupplementalNonqualRtrPlanInd |
| Equity Based Comp Arrngm | 0 | EquityBasedCompArrngmInd |
| Comp Based On Revenue Of Flng Org | 0 | CompBasedOnRevenueOfFlngOrgInd |
| Comp Bsd On Rev Related Orgs | 0 | CompBsdOnRevRelatedOrgsInd |
| Comp Bsd Net Earns Flng Org | 0 | CompBsdNetEarnsFlngOrgInd |
| Comp Bsd Net Earns Rltd Orgs | 0 | CompBsdNetEarnsRltdOrgsInd |
| Any Non Fixed Payments | 0 | AnyNonFixedPaymentsInd |
| Initial Contract Exception | 0 | InitialContractExceptionInd |
Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (31 entries)
| TitleTitleTxt | Base Compensation Filing OrgBaseCompensationFilingOrgAmt | Compensation Based On Rltd OrgsCompensationBasedOnRltdOrgsAmt | Bonus Filing OrganizationBonusFilingOrganizationAmount | Bonus Related OrganizationsBonusRelatedOrganizationsAmt | Other Compensation Filing OrgOtherCompensationFilingOrgAmt | Other Compensation Rltd OrgsOtherCompensationRltdOrgsAmt | Deferred Compensation Flng OrgDeferredCompensationFlngOrgAmt | Deferred Comp Rltd OrgsDeferredCompRltdOrgsAmt | Nontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgAmt | Nontaxable Benefits Rltd OrgsNontaxableBenefitsRltdOrgsAmt | Total Compensation Filing OrgTotalCompensationFilingOrgAmt | Total Compensation Rltd OrgsTotalCompensationRltdOrgsAmt | Comp Report Prior990 Filing OrgCompReportPrior990FilingOrgAmt | Comp Report Prior990 Rltd OrgsCompReportPrior990RltdOrgsAmt |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| JAMES E DELANY | ||||||||||||||
| FORMER COMMISSIONER | $0 | $0 | $2,965,369 | $0 | $39,868 | $0 | $2,806,670 | $0 | $12,836 | $0 | $5,824,743 | $0 | $2,806,670 | $0 |
| ANTHONY PETITTI | ||||||||||||||
| COMMISSIONER | $3,496,560 | $0 | $1,000,000 | $0 | $792 | $0 | $24,150 | $0 | $14,330 | $0 | $4,535,832 | $0 | $0 | $0 |
| CAROL FOLT | ||||||||||||||
| DIRECTOR (START 8/2/24) | $0 | $855,540 | $0 | $850,000 | $0 | $1,196,909 | $0 | $30,500 | $0 | $24,687 | $0 | $2,957,636 | $0 | $0 |
| SANTA ONO | ||||||||||||||
| DIRECTOR (END 5/6/25) | $0 | $1,070,536 | $0 | $0 | $0 | $32,519 | $0 | $879,500 | $0 | $145,701 | $0 | $2,128,256 | $0 | $0 |
| TED CARTER | ||||||||||||||
| DIRECTOR | $0 | $996,500 | $0 | $414,368 | $0 | $197,474 | $0 | $467,698 | $0 | $20,681 | $0 | $2,096,721 | $0 | $0 |
| MICHAEL SCHILL | ||||||||||||||
| DIRECTOR | $0 | $1,254,870 | $0 | $150,000 | $0 | $73,976 | $0 | $234,500 | $0 | $372,942 | $0 | $2,086,288 | $0 | $0 |
| NEELI BENDAPUDI | ||||||||||||||
| DIRECTOR | $0 | $950,000 | $0 | $0 | $0 | $619,399 | $0 | $32,051 | $0 | $27,768 | $0 | $1,629,218 | $0 | $0 |
| BARBARA WILSON | ||||||||||||||
| DIRECTOR | $0 | $717,899 | $0 | $0 | $0 | $18,000 | $0 | $590,220 | $0 | $24,521 | $0 | $1,350,640 | $0 | $0 |
| PAMELA WHITTEN | ||||||||||||||
| DIRECTOR | $0 | $659,101 | $0 | $175,500 | $0 | $49,129 | $0 | $270,200 | $0 | $25,295 | $0 | $1,179,225 | $0 | $0 |
| JONATHAN HOLLOWAY | ||||||||||||||
| DIRECTOR | $0 | $901,798 | $0 | $222,135 | $0 | $5,952 | $0 | $17,250 | $0 | $15,713 | $0 | $1,162,848 | $0 | $0 |
| MUNG CHIANG | ||||||||||||||
| DIRECTOR | $0 | $417,307 | $0 | $424,400 | $0 | $58,018 | $0 | $34,500 | $0 | $122,666 | $0 | $1,056,891 | $0 | $0 |
| DARRYLL PINES | ||||||||||||||
| CHAIR | $0 | $986,467 | $0 | $0 | $0 | $0 | $0 | $61,000 | $0 | $5,041 | $0 | $1,052,508 | $0 | $0 |
| KEVIN GUSKIEWICZ | ||||||||||||||
| DIRECTOR (START 3/4/24) | $0 | $814,387 | $0 | $75,000 | $0 | $5,488 | $0 | $85,159 | $0 | $71,169 | $0 | $1,051,203 | $0 | $0 |
| ROBERT J JONES JR | ||||||||||||||
| DIRECTOR | $0 | $839,035 | $0 | $0 | $0 | $87,703 | $0 | $27,600 | $0 | $8,304 | $0 | $962,642 | $0 | $0 |
| JENNIFER MNOOKIN | ||||||||||||||
| DIRECTOR | $0 | $792,278 | $0 | $0 | $0 | $23,977 | $0 | $40,913 | $0 | $30,344 | $0 | $887,512 | $0 | $0 |
| KERRY KENNY | ||||||||||||||
| CHIEF OPERATING OFFICER | $627,134 | $0 | $0 | $0 | $240 | $0 | $48,300 | $0 | $15,335 | $0 | $691,009 | $0 | $0 | $0 |
| ANIL GOLLAHALLI | ||||||||||||||
| GENERAL COUNSEL | $520,426 | $0 | $0 | $0 | $276 | $0 | $48,300 | $0 | $39,729 | $0 | $608,731 | $0 | $0 | $0 |
| JEFFREY GOLD | ||||||||||||||
| DIRECTOR (START 7/1/24) | $0 | $527,458 | $0 | $0 | $0 | $20,050 | $0 | $27,599 | $0 | $11,407 | $0 | $586,514 | $0 | $0 |
| REBECCA CUNNINGHAM | ||||||||||||||
| DIRECTOR (START 7/1/24) | $0 | $446,131 | $0 | $0 | $0 | $98,020 | $0 | $18,773 | $0 | $9,395 | $0 | $572,319 | $0 | $0 |
| LAURA ANDERSON | ||||||||||||||
| CFO/TREASURER (END 3/21/25) | $417,491 | $0 | $0 | $0 | $552 | $0 | $48,300 | $0 | $25,656 | $0 | $491,999 | $0 | $0 | $0 |
| DIANE DIETZ | ||||||||||||||
| DEPUTY COMMISSIONER | $400,137 | $0 | $0 | $0 | $1,584 | $0 | $48,300 | $0 | $15,335 | $0 | $465,356 | $0 | $0 | $0 |
| ANA MARI CAUCE | ||||||||||||||
| DIRECTOR (START 8/2/24) | $0 | $423,411 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $11,331 | $0 | $434,742 | $0 | $0 |
| CHAD HAWLEY | ||||||||||||||
| SECRETARY | $348,887 | $0 | $0 | $0 | $360 | $0 | $43,295 | $0 | $26,811 | $0 | $419,353 | $0 | $0 | $0 |
| CHRIS KABOUREK | ||||||||||||||
| DIRECTOR (1/1/24 TO 6/30/24) | $0 | $373,050 | $0 | $0 | $0 | $213 | $0 | $9,850 | $0 | $11,510 | $0 | $394,623 | $0 | $0 |
| OMAR BROWN | ||||||||||||||
| SVP, COMMUNITY & IMPACT | $272,753 | $0 | $0 | $0 | $552 | $0 | $37,905 | $0 | $33,203 | $0 | $344,413 | $0 | $0 | $0 |
| JOHN SCHOLZ | ||||||||||||||
| DIRECTOR (START 8/2/24) | $0 | $311,250 | $0 | $0 | $0 | $6,000 | $0 | $0 | $0 | $14,016 | $0 | $331,266 | $0 | $0 |
| REBECCA PANY | ||||||||||||||
| SVP, SPORTS ADMINISTRATION | $272,434 | $0 | $0 | $0 | $96 | $0 | $14,768 | $0 | $12,655 | $0 | $299,953 | $0 | $0 | $0 |
| DARNELL HUNT | ||||||||||||||
| DIRECTOR (START 8/2/24) | $0 | $233,412 | $0 | $0 | $0 | $5,874 | $0 | $33,426 | $0 | $5,844 | $0 | $278,556 | $0 | $0 |
| JEFFREY ETTINGER | ||||||||||||||
| DIRECTOR (END 6/30/24) | $0 | $229,140 | $0 | $0 | $0 | $1,231 | $0 | $21,732 | $0 | $7,485 | $0 | $259,588 | $0 | $0 |
| KYLE BORSHEIM | ||||||||||||||
| VP, FINANCE/TREASURER | $180,222 | $0 | $0 | $0 | $108 | $0 | $26,285 | $0 | $35,381 | $0 | $241,996 | $0 | $0 | $0 |
| TERESA WOODRUFF | ||||||||||||||
| DIRECTOR (END 3/3/24) | $0 | $93,678 | $0 | $46,839 | $0 | $416 | $0 | $31,095 | $0 | $27,222 | $0 | $199,250 | $0 | $0 |
Supplemental Information Detail SupplementalInformationDetail (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| PART I, LINE 1A | FIRST CLASS TRAVEL IS USED BY THE COMMISSIONER FOR TRAVEL TO MEMBER INSTITUTIONS AND OTHER LOCATIONS WHERE CONFERENCE BUSINESS MAY BE CONDUCTED. OTHER CONFERENCE EMPLOYEES MAY ALSO TRAVEL FIRST CLASS WITH APPROVAL OF THE COMMISSIONER AND WHERE BUSINESS NEEDS DICTATE. THESE EXPENSES CONSTITUTE NORMAL AND CUSTOMARY BUSINESS TRAVEL AND THUS ARE NOT TREATED AS TAXABLE COMPENSATION. SPOUSAL TRAVEL WAS A NECESSARY BUSINESS EXPENSE DUE TO THE REQUIRED ATTENDANCE AT VARIOUS FUNCTIONS AND NOT TREATED AS TAXABLE COMPENSATION. |
| PART I, LINE 4B: | JAMES E. DELANY ACCRUED DEFERRED COMPENSATION OF $2,806,670 FOR A NON-QUALIFIED DEFERRED COMPENSATION PLAN. DELANY WAS PAID $2,965,369 DURING THE YEAR AS PART OF THE PLAN. |
Schedule L IRS990ScheduleL
Bus Tr Involve Interested Prsn BusTrInvolveInterestedPrsnGrp
Name Of Interested NameOfInterested
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | DELANY ADVISORY INC | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Relationship Description | SEE PART V | RelationshipDescriptionTxt |
| Transaction | $600,000 | TransactionAmt |
| Transaction | CONSULTING | TransactionDesc |
| Sharing Of Revenues | 0 | SharingOfRevenuesInd |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | SCH L, PART IV, BUSINESS TRANSACTIONS INVOLVING INTERESTED PERSONS | FormAndLineReferenceDesc |
| Explanation | (B) RELATIONSHIP BETWEEN INTERESTED PERSON AND ORGANIZATION: DELANY ADVISORY INC. OWNED MORE THAN 35% BY JAMES E. DELANY, FORMER OFFICER AND COMMISSIONER. | ExplanationTxt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (7 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PART III, LINE 1, DESCRIPTION OF ORGANIZATION MISSION: | THE BIG TEN CONFERENCE IS AN ASSOCIATION OF WORLD-CLASS UNIVERSITIES WHOSE MEMBER INSTITUTIONS SHARE A COMMON MISSION OF RESEARCH, GRADUATE, PROFESSIONAL AND UNDERGRADUATE TEACHING AND PUBLIC SERVICE. FOUNDED IN 1896, THE BIG TEN HAS SUSTAINED A COMPREHENSIVE SET OF SHARED PRACTICES AND POLICIES THAT ENFORCE THE PRIORITY OF ACADEMICS IN STUDENT-ATHLETES' LIVES AND EMPHASIZE THE VALUES OF INTEGRITY, FAIRNESS AND COMPETITIVENESS. |
| FORM 990, PART VI, SECTION A, LINE 6 | THE BIG TEN CONFERENCE, INC. IS MADE UP OF 18 MEMBER INSTITUTIONS WHO RECEIVE DISTRIBUTIONS FROM THE ORGANIZATION. |
| FORM 990, PART VI, SECTION B, LINE 11B | THE FORM 990 IS PREPARED BY THE CONFERENCE'S EXTERNAL TAX ADVISOR WITH DATA PROVIDED BY THE ORGANIZATION. A DRAFT OF THE FORM 990 IS PROVIDED TO MANAGEMENT FOR REVIEW AND COMMENT. THE REVIEWED FORM 990 IS THEN PRESENTED TO THE AUDIT COMMITTEE FOR REVIEW. THE FORM 990 IS THEN PROVIDED TO THE ORGANIZATION'S GOVERNING BODY BEFORE IT IS FILED. |
| FORM 990, PART VI, SECTION B, LINE 12C | EACH EMPLOYEE IS PROVIDED A COPY OF THE CONFLICT OF INTEREST POLICY AND MUST COMPLETE, SIGN AND DATE A DISCLOSURE STATEMENT AT THE BEGINNING OF HIS OR HER TERM OF SERVICE OR EMPLOYMENT, AND THE BEGINNING OF EACH FISCAL YEAR THEREAFTER. THE PROGRAM AND BUDGET REVIEW COMMITTEE REVIEWS AND MONITORS THE CONFLICT OF INTEREST POLICY ON AN ANNUAL BASIS. |
| FORM 990, PART VI, SECTION B, LINE 15A | A THOROUGH COMPENSATION STUDY IS PERFORMED EVERY FEW YEARS FOR THE COMMISSIONER'S POSITION BY AN INDEPENDENT THIRD PARTY. THE LAST COMPENSATION STUDY WAS PERFORMED IN 2023. THE RESULTS WERE PRESENTED TO THE BOARD OF DIRECTORS WHO HAVE THE AUTHORITY TO APPROVE ANY COMPENSATION CHANGES. |
| FORM 990, PART VI, SECTION C, LINE 19 | THE CONFERENCE MAKES ITS FORM 990 AVAILABLE TO THE PUBLIC UPON REQUEST FOR THE SAME PERIOD OF DISCLOSURE AS SET FORTH IN IRC SECTION 6104(D). THE CONFERENCE DOES NOT MAKE ITS FINANCIAL STATEMENTS OR CONFLICT OF INTEREST POLICY AVAILABLE TO THE PUBLIC. THE GOVERNING DOCUMENTS ARE ON FILE WITH THE STATE OF DELAWARE. |
| FORM 990, PART XI, LINE 9: | BIG TEN NETWORK HOLDINGS, LLC DIVIDEND -30,726,508. INCOME FROM EQUITY INVESTMENTS 25,388,767. NET PERIODIC BENEFIT COST -19,621. POST-RETIREMENT BENEFIT CHANGES OTHER THAN NET PERIODIC BENEFIT COST -104,538. |
Schedule R IRS990ScheduleR
Id Disregarded Entities IdDisregardedEntitiesGrp
Disregarded Entity Name DisregardedEntityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | BTMP HOLDINGS LLC | BusinessNameLine1Txt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 5440 PARK PLACE | AddressLine1Txt |
| City | ROSEMONT | CityNm |
| State Abbreviation | IL | StateAbbreviationCd |
| ZIP | 60018 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 352621520 | EIN |
| Primary Activities | HOLDING COMPANY | PrimaryActivitiesTxt |
| Legal Domicile State | DE | LegalDomicileStateCd |
| Total Income | $0 | TotalIncomeAmt |
| End Of Year Assets | $0 | EndOfYearAssetsAmt |
Direct Controlling Entity Name DirectControllingEntityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | THE BIG TEN CONFERENCE INC | BusinessNameLine1Txt |
Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp (18 entries)
| Address Line1USAddress/AddressLine1Txt | CityUSAddress/CityNm | State AbbreviationUSAddress/StateAbbreviationCd | ZIPUSAddress/ZIPCd | EINEIN | Primary ActivitiesPrimaryActivitiesTxt | Legal Domicile StateLegalDomicileStateCd | Direct Controlling NADirectControllingNACd | Controlled OrganizationControlledOrganizationInd | Exempt Code SectionExemptCodeSectionTxt | Public Charity StatusPublicCharityStatusTxt |
|---|---|---|---|---|---|---|---|---|---|---|
| UNIVERSITY OF ILLINOIS | ||||||||||
| 509 SOUTH FOURTH STREET | CHAMPAIGN | IL | 61820 | 376000511 | PUBLIC UNIVERSITY | IL | N/A | 0 | ||
| UNIVERSITY OF WASHINGTON | ||||||||||
| 4333 BROOKLYN AVENUE NE | SEATTLE | WA | 98195 | 916001537 | PUBLIC UNIVERSITY | WA | N/A | 0 | ||
| UNIVERSITY OF OREGON | ||||||||||
| PO BOX 3237 | EUGENE | OR | 97403 | 464727800 | PUBLIC UNIVERSITY | OR | N/A | 0 | ||
| UNIVERSITY OF WISCONSIN | ||||||||||
| 333 EAST CAMPUS MALL 10101 | MADISON | WI | 53715 | 391805963 | PUBLIC UNIVERSITY | WI | N/A | 0 | ||
| RUTGERS THE STATE UNIV OF NEW JERSEY | ||||||||||
| 57 US HIGHWAY 1 | NEW BRUNSWICK | NJ | 08901 | 226001086 | PUBLIC UNIVERSITY | NJ | N/A | 0 | ||
| PURDUE UNIVERSITY | ||||||||||
| 610 PURDUE MALL | WEST LAFAYETTE | IN | 47907 | 356002041 | PUBLIC UNIVERSITY | IN | N/A | 0 | ||
| PENNSYLVANIA STATE UNIVERSITY | ||||||||||
| 201 OLD MAIN | UNIVERSITY PARK | PA | 16802 | 246000376 | PUBLIC UNIVERSITY | PA | N/A | 0 | ||
| OHIO STATE UNIVERSITY | ||||||||||
| ENARSON HALL 154 WEST 12TH AVENUE | COLUMBUS | OH | 43210 | 316025986 | PUBLIC UNIVERSITY | OH | N/A | 0 | ||
| NORTHWESTERN UNIVERSITY | ||||||||||
| 633 CLARK STREET | EVANSTON | IL | 60208 | 362167817 | PRIVATE UNIVERSITY | IL | N/A | 0 | 501(C)(3) | LINE 2 |
| UNIVERSITY OF NEBRASKA-LINCOLN | ||||||||||
| ADMINISTRATION BUILDING 201 | LINCOLN | NE | 68588 | 470049123 | PUBLIC UNIVERSITY | NE | N/A | 0 | ||
| UNIVERSITY OF MINNESOTA | ||||||||||
| 2221 UNIVERSITY AVENUE SE SUITE 1 | MINNEAPOLIS | MN | 55414 | 416007513 | PUBLIC UNIVERSITY | MN | N/A | 0 | ||
| MICHIGAN STATE UNIVERSITY | ||||||||||
| 2216 EAST MICHIGAN AVENUE | EAST LANSING | MI | 48824 | 386005984 | PUBLIC UNIVERSITY | MI | N/A | 0 | ||
| UNIVERSITY OF MICHIGAN | ||||||||||
| 412 MAYNARD STREET | ANN ARBOR | MI | 48109 | 386006309 | PUBLIC UNIVERSITY | MI | N/A | 0 | ||
| UNIVERSITY OF MARYLAND-COLLEGE PARK | ||||||||||
| MITCHELL BUILDING | COLLEGE PARK | MD | 20742 | 526002033 | PUBLIC UNIVERSITY | MD | N/A | 0 | ||
| UNIVERSITY OF IOWA | ||||||||||
| 1 JESSUP HALL | IOWA CITY | IA | 52242 | 426004813 | PUBLIC UNIVERSITY | IA | N/A | 0 | ||
| INDIANA UNIVERSITY | ||||||||||
| 107 SOUTH INDIANA AVENUE | BLOOMINGTON | IN | 47405 | 356001673 | PUBLIC UNIVERSITY | IN | N/A | 0 | ||
| UNIVERSITY OF CALIFORNIA LOS ANGELES | ||||||||||
| 405 HILGARD AVENUE | LOS ANGELES | CA | 90095 | 956006143 | PUBLIC UNIVERSITY | CA | N/A | 0 | ||
| UNIVERSITY OF SOUTHERN CALIFORNIA | ||||||||||
| 3551 TROUSDALE PKWY | LOS ANGELES | CA | 90089 | 951642394 | PRIVATE UNIVERSITY | CA | N/A | 0 | 501(C)(3) | LINE 2 |
Id Related Org Txbl Corp Tr IdRelatedOrgTxblCorpTrGrp
Related Organization Name RelatedOrganizationName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | BIG TEN NETWORK HOLDINGS LLC | BusinessNameLine1Txt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 5440 PARK PLACE | AddressLine1Txt |
| City | ROSEMONT | CityNm |
| State Abbreviation | IL | StateAbbreviationCd |
| ZIP | 60018 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 208671841 | EIN |
| Primary Activities | HOLDING COMPANY | PrimaryActivitiesTxt |
| Legal Domicile State | IL | LegalDomicileStateCd |
Direct Controlling Entity Name DirectControllingEntityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | THE BIG TEN CONFERENCE INC | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Entity Type | C | EntityTypeTxt |
| Share Of Total Income | $24,527,767 | ShareOfTotalIncomeAmt |
| Share Of EOY Assets | $121,983,751 | ShareOfEOYAssetsAmt |
| Ownership | 1.00000 | OwnershipPct |
| Controlled Organization | Yes (1) | ControlledOrganizationInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Annts Rnts Rylts | 0 | ReceiptOfIntAnntsRntsRyltsInd |
| Gift Grnt Or Cap Contri To Oth Org | Yes (1) | GiftGrntOrCapContriToOthOrgInd |
| Gift Grnt Cap Contri From Oth Org | 0 | GiftGrntCapContriFromOthOrgInd |
| Loans Or Guarantees To Other Org | 0 | LoansOrGuaranteesToOtherOrgInd |
| Loans Or Guarantees From Oth Org | 0 | LoansOrGuaranteesFromOthOrgInd |
| Div Related Organization | Yes (1) | DivRelatedOrganizationInd |
| Asset Sale To Other Org | 0 | AssetSaleToOtherOrgInd |
| Asset Purchase From Other Org | 0 | AssetPurchaseFromOtherOrgInd |
| Asset Exchange | 0 | AssetExchangeInd |
| Rental Of Facilities To Oth Org | 0 | RentalOfFacilitiesToOthOrgInd |
| Rental Of Fclts From Oth Org | 0 | RentalOfFcltsFromOthOrgInd |
| Perform Of Services For Oth Org | 0 | PerformOfServicesForOthOrgInd |
| Perform Of Services By Other Org | 0 | PerformOfServicesByOtherOrgInd |
| Sharing Of Facilities | 0 | SharingOfFacilitiesInd |
| Paid Employees Sharing | 0 | PaidEmployeesSharingInd |
| Reimbursement Paid To Other Org | 0 | ReimbursementPaidToOtherOrgInd |
| Reimbursement Paid By Other Org | 0 | ReimbursementPaidByOtherOrgInd |
| Transfer To Other Org | 0 | TransferToOtherOrgInd |
| Transfer From Other Org | 0 | TransferFromOtherOrgInd |
Transactions Related Org TransactionsRelatedOrgGrp (19 entries)
| Transaction TypeTransactionTypeTxt | InvolvedInvolvedAmt | Method Of Amount DeterminationMethodOfAmountDeterminationTxt |
|---|---|---|
| UNIVERSITY OF ILLINOIS | ||
| B | $79,115,242 | CASH |
| INDIANA UNIVERSITY | ||
| B | $81,024,897 | CASH |
| UNIVERSITY OF IOWA | ||
| B | $79,086,495 | CASH |
| UNIVERSITY OF MARYLAND-COLLEGE PARK | ||
| B | $76,043,091 | CASH |
| UNIVERSITY OF MICHIGAN | ||
| B | $79,441,201 | CASH |
| MICHIGAN STATE UNIVERSITY | ||
| B | $77,881,363 | CASH |
| UNIVERSITY OF MINNESOTA | ||
| B | $79,214,226 | CASH |
| UNIVERSITY OF NEBRASKA | ||
| B | $79,891,965 | CASH |
| NORTHWESTERN UNIVERSITY | ||
| B | $77,525,197 | CASH |
| OHIO STATE UNIVERSITY | ||
| B | $91,567,082 | CASH |
| PENNSYLVANIA STATE UNIVERSITY | ||
| B | $88,921,162 | CASH |
| PURDUE UNIVERSITY | ||
| B | $77,747,782 | CASH |
| RUTGERS THE STATE UNIV OF NEW JERSEY | ||
| B | $78,505,746 | CASH |
| UNIVERSITY OF WISCONSIN | ||
| B | $77,786,547 | CASH |
| UNIVERSITY OF OREGON | ||
| B | $48,431,125 | CASH |
| UNIVERSITY OF WASHINGTON | ||
| B | $46,723,168 | CASH |
| UNIVERSITY OF CALIFORNIA LOS ANGELES | ||
| B | $76,026,658 | CASH |
| UNIVERSITY OF SOUTHERN CALIFORNIA | ||
| B | $78,072,558 | CASH |
| BIG TEN NETWORK HOLDINGS LLC | ||
| F | $30,726,508 | CASH |
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