2026-04-30T13:21:09-05:00 2025-06-30 363168081 SIKICH LLC 1415 W DIEHL RD SUITE 400 NAPERVILLE IL 605632349 990 2024-07-01 363640583 THE BIG TEN CONFERENCE INC BIGT 8476961010 5440 PARK PLACE ROSEMONT IL 60018 KYLE BORSHEIM VP, FINANCE/TREASURER 8476961010 2026-04-24 1 1 KURT N WALCUTT P00650229 6305668400 2026-04-24 2024 2025-03-06 01:10:19Z ANTHONY PETITTI 5440 PARK PLACE ROSEMONT IL 60018 1473889500 0 X WWW.BIGTEN.ORG X 1987 DE SHARED PRACTICES AND POLICIES THAT ENFORCE THE PRIORITY OF ACADEMICS IN STUDENT-ATHLETES' LIVES. 18 0 83 0 0 0 0 0 868714408 1425782398 58046285 38771434 1387173 3916297 928147866 1468470129 883001567 1373005505 0 0 18553143 22403559 0 0 0 40625543 57931429 942180253 1453340493 -14032387 15129636 292276335 280734650 79067098 56875563 213209237 223859087 SEE SCHEDULE O 0 0 1439884182 1373005505 1425782398 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. 1439884182 1 0 0 1 0 0 0 0 0 0 1 1 0 0 1 1 0 1 0 0 0 0 0 0 0 0 0 1 1 1 0 0 0 0 0 0 0 1 0 0 0 0 1 1 1 1 0 0 1 160 0 83 1 0 0 0 0 0 0 0 0 0 0 1 0 X 18 0 0 0 0 0 1 0 0 1 1 0 0 1 1 1 1 1 1 1 0 1 1 IL X KYLE BORSHEIM 8476961010 5440 PARK PLACE ROSEMONT IL 60018 ANA MARI CAUCE DIRECTOR (START 8/2/24) 2.00 40.00 X 0 423411 11331 REBECCA CUNNINGHAM DIRECTOR (START 7/1/24) 2.00 40.00 X 0 544151 28168 KEVIN GUSKIEWICZ DIRECTOR (START 3/4/24) 2.00 40.00 X 0 894875 156328 JOHN SCHOLZ DIRECTOR (START 8/2/24) 2.00 40.00 X 0 317250 14016 JEFFREY GOLD DIRECTOR (START 7/1/24) 2.00 40.00 X 0 547508 39006 DOMENICO GRASSO DIRECTOR (START 5/8/25) 2.00 40.00 X 0 0 0 JULIO FRENK DIRECTOR (START 1/1/25) 2.00 40.00 X 0 0 0 DARNELL HUNT DIRECTOR (START 8/2/24) 2.00 40.00 X 0 239286 39270 CHRIS KABOUREK DIRECTOR (1/1/24 TO 6/30/24) 2.00 40.00 X 0 373263 21360 CAROL FOLT DIRECTOR (START 8/2/24) 2.00 40.00 X 0 2902449 55187 NEELI BENDAPUDI DIRECTOR 2.00 40.00 X 0 1569399 59819 PAMELA WHITTEN DIRECTOR 2.00 40.00 X 0 883730 295495 JONATHAN HOLLOWAY DIRECTOR 2.00 40.00 X 0 1129885 32963 ROBERT J JONES JR DIRECTOR 2.00 40.00 X 0 926738 35904 DARRYLL PINES CHAIR 2.00 40.00 X 0 986467 66041 BARBARA WILSON DIRECTOR 2.00 40.00 X 0 735899 614741 TERESA WOODRUFF DIRECTOR (END 3/3/24) 2.00 40.00 X 0 140933 58317 MICHAEL SCHILL DIRECTOR 2.00 40.00 X 0 1478846 607442 JENNIFER MNOOKIN DIRECTOR 2.00 40.00 X 0 816255 71257 SANTA ONO DIRECTOR (END 5/6/25) 2.00 40.00 X 0 1103055 1025201 MUNG CHIANG DIRECTOR 2.00 40.00 X 0 899725 157166 JEFFREY ETTINGER DIRECTOR (END 6/30/24) 2.00 40.00 X 0 230371 29217 TED CARTER DIRECTOR 2.00 40.00 X 0 1608342 488379 KYLE BORSHEIM VP, FINANCE/TREASURER 40.00 0.00 X 180330 0 61666 LAURA ANDERSON CFO/TREASURER (END 3/21/25) 40.00 0.00 X 418043 0 73956 CHAD HAWLEY SECRETARY 40.00 0.00 X 349247 0 70106 ANTHONY PETITTI COMMISSIONER 40.00 0.00 X 4497352 0 38480 DIANE DIETZ DEPUTY COMMISSIONER 40.00 0.00 X 401721 0 63635 REBECCA PANY SVP, SPORTS ADMINISTRATION 40.00 0.00 X 272530 0 27423 ANIL GOLLAHALLI GENERAL COUNSEL 40.00 0.00 X 520702 0 88029 KERRY KENNY CHIEF OPERATING OFFICER 40.00 0.00 X 627374 0 63635 OMAR BROWN SVP, COMMUNITY & IMPACT 40.00 0.00 X 273305 0 71108 JAMES E DELANY FORMER COMMISSIONER 0.00 0.00 X 3005237 0 2819506 10545841 18751838 7284152 10 1 1 0 SIDLEY AUSTIN LLP 1 S DEARBORN ST CHICAGO IL 60603 LEGAL SERVICES 3592222 DVSPORT 1 PENN CENTER WEST SUITE 200 PITTSBURGH PA 15276 OFFICIATING TECHNOLOGY 2563333 MAYER BROWN LLP 2027 COLLECTION CENTER CHICAGO IL 60693 LEGAL SERVICES 2518162 HAWK-EYE INNOVATIONS 115 WEST CENTURY ROAD PARAMUS NJ 07652 OFFICIATING TECHNOLOGY 2512961 ELI MARKETING INC 3 NORVELL CT HOUSTON TX 77024 EVENT ENHANCEMENT SERVICES 1205897 36 SPORTS REVENUE 900099 1351197052 1351197052 OPERATING REVENUE 900099 62163291 62163291 SPONSORSHIP & MEDIA EVENTS 900099 8397604 8397604 CHAMPIONSHIP EVENTS 900099 2494451 2494451 UNIVERSITY ASSESSMENTS 900099 1530000 1530000 1425782398 38634007 38634007 2187657 2187657 543492 285577 257915 257915 257915 5271221 5133794 137427 137427 137427 1470725 1470725 1470725 1468470129 1425782398 0 42687731 1372758005 1372758005 247500 247500 8472937 8059007 413930 8997072 8097365 899707 1001021 900919 100102 2000087 1800078 200009 1932442 1739198 193244 8368410 8368410 245042 245042 913657 913657 4773661 4773661 3036177 3036177 266608 133304 133304 878778 439389 439389 1224410 612205 612205 2012850 1811565 201285 1893749 1893749 512632 512632 3719276 3210911 508365 970884 485442 485442 OFFICIATING 10660841 10660841 CHAMPIONSHIP EVENTS 7460499 7460499 PROGRAMMING INITIATIVES 1801428 1801428 PROMOTIONAL EVENTS 1464917 1464917 7727610 7584365 143245 1453340493 1439884182 13456311 0 10796600 17321725 39383715 8425028 7639913 6265641 58799299 67899648 448262 920948 47661663 13386535 29451465 34275128 16947017 19538259 121968085 116630344 4419632 4529566 2422347 4928363 292276335 280734650 12123381 11306767 360423 304112 17000000 7000000 49583294 38264684 79067098 56875563 X 196262219 205348501 16947018 18510586 213209237 223859087 292276335 280734650 X 15129636 982115 -5461900 X 0 1 X 1 0 X X 18 UNIVERSITY OF ILLINOIS 376000511 6 1 79100242 0 INDIANA UNIVERSITY 356001673 6 1 81009897 0 UNIVERSITY OF IOWA 426004813 6 1 79071495 0 UNIVERSITY OF MARYLAND-COLLEGE PARK 526002033 6 1 76028091 0 UNIVERSITY OF MICHIGAN 386006309 6 1 79426201 0 MICHIGAN STATE UNIVERSITY 386005984 6 1 77866363 0 UNIVERSITY OF MINNESOTA 416007513 6 1 79199226 0 UNIVERSITY OF NEBRASKA-LINCOLN 470049123 6 1 79876965 0 NORTHWESTERN UNIVERSITY 362167817 2 1 77510197 0 OHIO STATE UNIVERSITY 316025986 6 1 91552082 0 PENNSYLVANIA STATE UNIVERSITY 246000376 6 1 88921162 0 PURDUE UNIVERSITY 356002041 6 1 77732782 0 RUTGERS THE STATE UNIV OF NEW JERSEY 226001086 6 1 78490746 0 UNIVERSITY OF WISCONSIN 391805963 6 1 77779047 0 UNIVERSITY OF OREGON 464727800 6 1 48416125 0 UNIVERSITY OF WASHINGTON 916001537 6 1 46708168 0 UNIVERSITY OF CALIFORNIA LOS ANGELES 956006143 6 1 76011658 0 UNIVERSITY OF SOUTHERN CALIFORNIA 951642394 2 1 78057558 0 18 1372758005 0 1 1 0 0 1 1 0 0 0 0 0 0 0 0 0 0 1 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. 0 0 0 0 0 0 1 0 1 913657 913657 0 PART II-B, LINE 1: 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. 1500475 1500475 22921447 4889465 18031982 3843050 683669 3159381 15753641 7813401 7940240 3643050 3643050 34275128 INVESTMENT IN BIG TEN NETWORK HOLDINGS, LLC 114035344 C INVESTMENT IN BTMP HOLDINGS, LLC 2595000 C 116630344 COMPENSATION 8879050 PAYROLL TAX WITHHOLDING 2937 POST RETIREMENT BENEFITS 2120340 DUE TO MEMBER SCHOOLS 4529566 LEASE LIABILITIES 163362 ACCRUED EXCISE TAX PAYABLE 2569429 ADVANCE PAYABLE 20000000 38264684 X PART X, LINE 2: 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. 1 UNIVERSITY OF ILLINOIS 509 SOUTH FOURTH STREET CHAMPAIGN IL 61820 376000511 STATE OF ILLINOIS 79100242 0 TO SUPPORT THE MISSIONS OF MEMBER INSTITUTIONS INDIANA UNIVERSITY 107 SOUTH INDIANA AVENUE BLOOMINGTON IN 47405 356001673 STATE OF INDIANA 81009897 0 TO SUPPORT THE MISSIONS OF MEMBER INSTITUTIONS UNIVERSITY OF IOWA 1 JESSUP HALL IOWA CITY IA 52242 426004813 STATE OF IOWA 79071495 0 TO SUPPORT THE MISSIONS OF MEMBER INSTITUTIONS UNIVERSITY OF MARYLAND-COLLEGE PARK MITCHELL BUILDING COLLEGE PARK MD 20742 526002033 STATE OF MARYLAND 76028091 0 TO SUPPORT THE MISSIONS OF MEMBER INSTITUTIONS UNIVERSITY OF MICHIGAN 412 MAYNARD STREET ANN ARBOR MI 48109 386006309 STATE OF MICHIGAN 79426201 0 TO SUPPORT THE MISSIONS OF MEMBER INSTITUTIONS MICHIGAN STATE UNIVERSITY 2216 EAST MICHIGAN AVENUE EAST LANSING MI 48824 386005984 STATE OF MICHIGAN 77866363 0 TO SUPPORT THE MISSIONS OF MEMBER INSTITUTIONS UNIVERSITY OF MINNESOTA 2221 UNIVERSITY AVENUE SE SUITE 1 MINNEAPOLIS MN 55414 416007513 STATE OF MINNESOTA 79199226 0 TO SUPPORT THE MISSIONS OF MEMBER INSTITUTIONS UNIVERSITY OF NEBRASKA-LINCOLN ADMINISTRATION BUILDING 201 LINCOLN NE 68588 470049123 STATE OF NEBRASKA 79876965 0 TO SUPPORT THE MISSIONS OF MEMBER INSTITUTIONS NORTHWESTERN UNIVERSITY 633 CLARK STREET EVANSTON IL 60208 362167817 501(C)(3) 77510197 0 TO SUPPORT THE MISSIONS OF MEMBER INSTITUTIONS OHIO STATE UNIVERSITY ENARSON HALL 154 WEST 12TH AVENUE COLUMBUS OH 43210 316025986 STATE OF OHIO 91552082 0 TO SUPPORT THE MISSIONS OF MEMBER INSTITUTIONS PENNSYLVANIA STATE UNIVERSITY 201 OLD MAIN UNIVERSITY PARK PA 16802 246000376 STATE OF PENN. 88921162 0 TO SUPPORT THE MISSIONS OF MEMBER INSTITUTIONS PURDUE UNIVERSITY 610 PURDUE MALL WEST LAFAYETTE IN 47907 356002041 STATE OF INDIANA 77732782 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 78490746 0 TO SUPPORT THE MISSIONS OF MEMBER INSTITUTIONS UNIVERSITY OF WISCONSIN 333 EAST CAMPUS MALL 10101 MADISON WI 53715 391805963 STATE OF WISCONSIN 77779047 0 TO SUPPORT THE MISSIONS OF MEMBER INSTITUTIONS UNIVERSITY OF OREGON PO BOX 3237 EUGENE OR 97403 464727800 STATE OF OREGON 48416125 0 TO SUPPORT THE MISSIONS OF MEMBER INSTITUTIONS UNIVERSITY OF WASHINGTON 4333 BROOKLYN AVENUE NE SEATTLE WA 98195 916001537 STATE OF WASHINGTON 46708168 0 TO SUPPORT THE MISSIONS OF MEMBER INSTITUTIONS UNIVERSITY OF CALIFORNIA LOS ANGELES 405 HILGARD AVENUE LOS ANGELES CA 90095 956006143 STATE OF CALIFORNIA 76011658 0 TO SUPPORT THE MISSIONS OF MEMBER INSTITUTIONS UNIVERSITY OF SOUTHERN CALIFORNIA 3551 TROUSDALE PKWY LOS ANGELES CA 90089 951642394 501(C)(3) 78057558 0 TO SUPPORT THE MISSIONS OF MEMBER INSTITUTIONS 18 STUDENT ATHLETE POST-GRADUATE SCHOLARSHIPS 33 247500 PART I, LINE 2: 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. X X 1 1 X X X X X 0 1 0 0 0 0 0 0 0 JAMES E DELANY FORMER COMMISSIONER 0 0 2965369 0 39868 0 2806670 0 12836 0 5824743 0 2806670 0 ANTHONY PETITTI COMMISSIONER 3496560 0 1000000 0 792 0 24150 0 14330 0 4535832 0 0 0 CAROL FOLT DIRECTOR (START 8/2/24) 0 855540 0 850000 0 1196909 0 30500 0 24687 0 2957636 0 0 SANTA ONO DIRECTOR (END 5/6/25) 0 1070536 0 0 0 32519 0 879500 0 145701 0 2128256 0 0 TED CARTER DIRECTOR 0 996500 0 414368 0 197474 0 467698 0 20681 0 2096721 0 0 MICHAEL SCHILL DIRECTOR 0 1254870 0 150000 0 73976 0 234500 0 372942 0 2086288 0 0 NEELI BENDAPUDI DIRECTOR 0 950000 0 0 0 619399 0 32051 0 27768 0 1629218 0 0 BARBARA WILSON DIRECTOR 0 717899 0 0 0 18000 0 590220 0 24521 0 1350640 0 0 PAMELA WHITTEN DIRECTOR 0 659101 0 175500 0 49129 0 270200 0 25295 0 1179225 0 0 JONATHAN HOLLOWAY DIRECTOR 0 901798 0 222135 0 5952 0 17250 0 15713 0 1162848 0 0 MUNG CHIANG DIRECTOR 0 417307 0 424400 0 58018 0 34500 0 122666 0 1056891 0 0 DARRYLL PINES CHAIR 0 986467 0 0 0 0 0 61000 0 5041 0 1052508 0 0 KEVIN GUSKIEWICZ DIRECTOR (START 3/4/24) 0 814387 0 75000 0 5488 0 85159 0 71169 0 1051203 0 0 ROBERT J JONES JR DIRECTOR 0 839035 0 0 0 87703 0 27600 0 8304 0 962642 0 0 JENNIFER MNOOKIN DIRECTOR 0 792278 0 0 0 23977 0 40913 0 30344 0 887512 0 0 KERRY KENNY CHIEF OPERATING OFFICER 627134 0 0 0 240 0 48300 0 15335 0 691009 0 0 0 ANIL GOLLAHALLI GENERAL COUNSEL 520426 0 0 0 276 0 48300 0 39729 0 608731 0 0 0 JEFFREY GOLD DIRECTOR (START 7/1/24) 0 527458 0 0 0 20050 0 27599 0 11407 0 586514 0 0 REBECCA CUNNINGHAM DIRECTOR (START 7/1/24) 0 446131 0 0 0 98020 0 18773 0 9395 0 572319 0 0 LAURA ANDERSON CFO/TREASURER (END 3/21/25) 417491 0 0 0 552 0 48300 0 25656 0 491999 0 0 0 DIANE DIETZ DEPUTY COMMISSIONER 400137 0 0 0 1584 0 48300 0 15335 0 465356 0 0 0 ANA MARI CAUCE DIRECTOR (START 8/2/24) 0 423411 0 0 0 0 0 0 0 11331 0 434742 0 0 CHAD HAWLEY SECRETARY 348887 0 0 0 360 0 43295 0 26811 0 419353 0 0 0 CHRIS KABOUREK DIRECTOR (1/1/24 TO 6/30/24) 0 373050 0 0 0 213 0 9850 0 11510 0 394623 0 0 OMAR BROWN SVP, COMMUNITY & IMPACT 272753 0 0 0 552 0 37905 0 33203 0 344413 0 0 0 JOHN SCHOLZ DIRECTOR (START 8/2/24) 0 311250 0 0 0 6000 0 0 0 14016 0 331266 0 0 REBECCA PANY SVP, SPORTS ADMINISTRATION 272434 0 0 0 96 0 14768 0 12655 0 299953 0 0 0 DARNELL HUNT DIRECTOR (START 8/2/24) 0 233412 0 0 0 5874 0 33426 0 5844 0 278556 0 0 JEFFREY ETTINGER DIRECTOR (END 6/30/24) 0 229140 0 0 0 1231 0 21732 0 7485 0 259588 0 0 KYLE BORSHEIM VP, FINANCE/TREASURER 180222 0 0 0 108 0 26285 0 35381 0 241996 0 0 0 TERESA WOODRUFF DIRECTOR (END 3/3/24) 0 93678 0 46839 0 416 0 31095 0 27222 0 199250 0 0 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. DELANY ADVISORY INC SEE PART V 600000 CONSULTING 0 SCH L, PART IV, BUSINESS TRANSACTIONS INVOLVING INTERESTED PERSONS (B) RELATIONSHIP BETWEEN INTERESTED PERSON AND ORGANIZATION: DELANY ADVISORY INC. OWNED MORE THAN 35% BY JAMES E. DELANY, FORMER OFFICER AND COMMISSIONER. 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. BTMP HOLDINGS LLC 5440 PARK PLACE ROSEMONT IL 60018 352621520 HOLDING COMPANY DE 0 0 THE BIG TEN CONFERENCE INC 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 501(C)(3) LINE 2 N/A 0 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 501(C)(3) LINE 2 N/A 0 BIG TEN NETWORK HOLDINGS LLC 5440 PARK PLACE ROSEMONT IL 60018 208671841 HOLDING COMPANY IL THE BIG TEN CONFERENCE INC C 24527767 121983751 1.00000 1 0 1 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 UNIVERSITY OF ILLINOIS B 79115242 CASH INDIANA UNIVERSITY B 81024897 CASH UNIVERSITY OF IOWA B 79086495 CASH UNIVERSITY OF MARYLAND-COLLEGE PARK B 76043091 CASH UNIVERSITY OF MICHIGAN B 79441201 CASH MICHIGAN STATE UNIVERSITY B 77881363 CASH UNIVERSITY OF MINNESOTA B 79214226 CASH UNIVERSITY OF NEBRASKA B 79891965 CASH NORTHWESTERN UNIVERSITY B 77525197 CASH OHIO STATE UNIVERSITY B 91567082 CASH PENNSYLVANIA STATE UNIVERSITY B 88921162 CASH PURDUE UNIVERSITY B 77747782 CASH RUTGERS THE STATE UNIV OF NEW JERSEY B 78505746 CASH UNIVERSITY OF WISCONSIN B 77786547 CASH UNIVERSITY OF OREGON B 48431125 CASH UNIVERSITY OF WASHINGTON B 46723168 CASH UNIVERSITY OF CALIFORNIA LOS ANGELES B 76026658 CASH UNIVERSITY OF SOUTHERN CALIFORNIA B 78072558 CASH BIG TEN NETWORK HOLDINGS LLC F 30726508 CASH