NATIONAL ASSOCIATION OF INTERCOLLEGIATE ATHLETICS: Form 990, tax year 2022
View the entire original 990 at ProPublica ↗
- Organization
- NATIONAL ASSOCIATION OF INTERCOLLEGIATE ATHLETICS (EIN 44-0544805)
- Tax period
- 2022-07-01 to 2023-06-30
- Filed
- 2024-04-15
- IRS object ID
- 202421069349301942
- Schema version
- 2022v5.0
- 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 ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2024-04-15T18:09:53-05:00 | ReturnTs |
| Tax Period End | 2023-06-30 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 420714325 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RSM US LLP | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 4622 PENNSYLVANIA AVE STE 1100 | AddressLine1Txt |
| City | KANSAS CITY | CityNm |
| State Abbreviation | MO | StateAbbreviationCd |
| ZIP | 64112 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2022-07-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 440544805 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | NATIONAL ASSOCIATION OF | BusinessNameLine1Txt |
| Business Name Line2 | INTERCOLLEGIATE ATHLETICS | BusinessNameLine2Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | NATI | BusinessNameControlTxt |
| Phone | 8165958000 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 120 W 12TH STREET 700 | AddressLine1Txt |
| City | KANSAS CITY | CityNm |
| State Abbreviation | MO | StateAbbreviationCd |
| ZIP | 64105 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | JAMES CARR | PersonNm |
| Person Title | PRESIDENT AND CEO | PersonTitleTxt |
| Phone | 8165958000 | PhoneNum |
| Signature | 2024-04-11 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
Signing Officer SigningOfficerGrp
Person Full Name PersonFullName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person First | JAMES | PersonFirstNm |
| Person Last | CARR | PersonLastNm |
| Field | Value | IRS element (for citing) |
|---|---|---|
| SSN | 999009999 | SSN |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IRS Responsible Prty Info Curr | 0 | IRSResponsiblePrtyInfoCurrInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | KEVIN ENSMINGER | PreparerPersonNm |
| PTIN | P01310558 | PTIN |
| Phone | 8167533000 | PhoneNum |
| Preparation | 2024-04-11 | PreparationDt |
Additional Filer Information AdditionalFilerInformation
Trusted Customer TrustedCustomerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Trusted Customer | 2 | TrustedCustomerCd |
| Authentication Assurance Level | AAL1 | AuthenticationAssuranceLevelCd |
| Identity Assurance Level | IAL1 | IdentityAssuranceLevelCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2022 | TaxYr |
| Build TS | 2023-04-26 12:10:37Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | JAMES CARR | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 120 W 12TH STREET 700 | AddressLine1Txt |
| City | KANSAS CITY | CityNm |
| State Abbreviation | MO | StateAbbreviationCd |
| ZIP | 64105 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $17,319,321 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | WWW.NAIA.ORG | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1961 | FormationYr |
| Legal Domicile State | MO | LegalDomicileStateCd |
| Activity Or Mission | PROMOTE HIGHER EDUCATION AND DEVELOPMENT THROUGH INTERCOLLEGIATE ATHLETICS | ActivityOrMissionDesc |
| Voting Members Governing Body | 25 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 25 | VotingMembersIndependentCnt |
| Total Employee | 169 | TotalEmployeeCnt |
| Total Volunteers | 100 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $1,127,751 | PYContributionsGrantsAmt |
| CY Contributions Grants | $223,271 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $11,117,686 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $11,607,155 | CYProgramServiceRevenueAmt |
| PY Investment Income | $43,804 | PYInvestmentIncomeAmt |
| CY Investment Income | $293,835 | CYInvestmentIncomeAmt |
| PY Other Revenue | $997,963 | PYOtherRevenueAmt |
| CY Other Revenue | $1,179,808 | CYOtherRevenueAmt |
| PY Total Revenue | $13,287,204 | PYTotalRevenueAmt |
| CY Total Revenue | $13,304,069 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $0 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $0 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $6,031,194 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $6,801,136 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $113,428 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $5,787,589 | PYOtherExpensesAmt |
| CY Other Expenses | $6,355,426 | CYOtherExpensesAmt |
| PY Total Expenses | $11,818,783 | PYTotalExpensesAmt |
| CY Total Expenses | $13,156,562 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $1,468,421 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $147,507 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $12,204,653 | TotalAssetsBOYAmt |
| Total Assets EOY | $16,241,275 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $3,975,784 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $7,790,066 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $8,228,869 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $8,451,209 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Mission | THE NAIA'S MISSION IS TO PROMOTE THE EDUCATION AND DEVELOPMENT OF STUDENTS THROUGH INTERCOLLEGIATE ATHLETICS PARTICIPATION | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Expense | $3,301,787 | ExpenseAmt |
| Revenue | $2,434,493 | RevenueAmt |
| Desc | THE NAIA OVERSEES QUALIFICATION FOR AND PARTICIPATION IN 28 NATIONAL CHAMPIONSHIP SPORTING EVENTS OF ITS MEMBER COLLEGES AND UNIVERSITIES | Desc |
Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $2,222,805 | ExpenseAmt |
| Revenue | $8,855,225 | RevenueAmt |
| Desc | THE NAIA PROVIDES SERVICES FOR ITS MEMBER COLLEGES AND UNIVERSITIES INCLUDING: MEMBERSHIP RECRUITMENT, CONTINUING ELIGIBILITY, GOVERNANCE, MARKETING AND COMMUNICATIONS AND SPONSORSHIPS/CORPORATE PARTNERSHIPS. | Desc |
Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $873,323 | ExpenseAmt |
| Desc | RESEARCH AND DEVELOPMENT AND CHARACTER DEVELOPMENT PROGRAMS. | Desc |
Prog Srvc Accom Acty Other ProgSrvcAccomActyOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $726,002 | ExpenseAmt |
| Revenue | $888,320 | RevenueAmt |
| Desc | THE NAIA HAS TAKEN ON NEW INITIATIVES TO FURTHER PROMOTE EDUCATION ANDDEVELOPMENT OF STUDENT ATHLETES. THESE INITIATIVES INCLUDE REFEREE TRAINING, ANDCREDENTIAL EVALUATIONS THAT COMPARE INTERNATIONAL EDUCATION WITH THEU.S. SYSTEM AND NATIONAL ASSOCIATION OF COLLEGIATE ESPORTS (NACE). | Desc |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Other Prog Srvc Expense | $726,002 | TotalOtherProgSrvcExpenseAmt |
| Total Other Prog Srvc Revenue | $888,320 | TotalOtherProgSrvcRevenueAmt |
| Total Program Service Expenses | $7,123,917 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (1) | DescribedInSection501c3Ind |
| Schedule B Required | Yes (1) | ScheduleBRequiredInd |
| Political Campaign Acty | 0 | PoliticalCampaignActyInd |
| Lobbying Activities | 0 | 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 | 0 | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | 0 | ReportProgramRelatedInvstInd |
| Report Other Assets | Yes (1) | 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 | 0 | GrantsToOrganizationsInd |
| Grants To Individuals | 0 | 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 | 0 | 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 | 0 | RelatedEntityInd |
| Related Organization Ctrl Ent | 0 | RelatedOrganizationCtrlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | 0 | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | 0 | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (1) | ScheduleORequiredInd |
| IRP Document | 74 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (1) | BackupWthldComplianceInd |
| Employee | 169 | 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 |
| DAF Excess Business Holdings | 0 | DAFExcessBusinessHoldingsInd |
| Indoor Tanning Services | 0 | IndoorTanningServicesInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | 0 | SubjToTaxRmnrtnExPrchtPymtInd |
| Subject To Excs Tax Net Invst Inc | 0 | SubjectToExcsTaxNetInvstIncInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 25 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 25 | 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 | 0 | MembersOrStockholdersInd |
| Election Of Board Members | Yes (1) | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | Yes (1) | 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 | Yes (1) | CompensationProcessOtherInd |
| Investment In Joint Venture | 0 | InvestmentInJointVentureInd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | JIM CARR | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 8165958000 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 120 W 12TH STREET 700 | AddressLine1Txt |
| City | KANSAS CITY | CityNm |
| State Abbreviation | MO | StateAbbreviationCd |
| ZIP | 64105 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (32 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | OfficerOfficerInd |
|---|---|---|---|---|---|---|
| LESTER NEWMAN | ||||||
| EXECUTIVE COMMITTEE CHAIR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| ARVID JOHNSON | ||||||
| EXECUTIVE COMMITTEE | 1.00 | Yes (X) | $0 | $0 | $0 | |
| AMY NOVAK | ||||||
| EXECUTIVE COMMITTEE | 1.00 | Yes (X) | $0 | $0 | $0 | |
| JANN WEITZEL | ||||||
| EXECUTIVE COMMITTEE | 1.00 | Yes (X) | $0 | $0 | $0 | |
| BOB ALSOP | ||||||
| COMMITTEE MEMBER | 1.00 | Yes (X) | $0 | $0 | $0 | |
| JOHN CECH | ||||||
| COMMITTEE MEMBER | 1.00 | Yes (X) | $0 | $0 | $0 | |
| LARRY COCKRUM | ||||||
| COMMITTEE MEMBER | 1.00 | Yes (X) | $0 | $0 | $0 | |
| KURT DYKSTRA | ||||||
| COMMITTEE MEMBER | 1.00 | Yes (X) | $0 | $0 | $0 | |
| BOBBY HALL | ||||||
| COMMITTEE MEMBER | 1.00 | Yes (X) | $0 | $0 | $0 | |
| DAVID HOAG | ||||||
| COMMITTEE MEMBER | 1.00 | Yes (X) | $0 | $0 | $0 | |
| JEFF JARVIS | ||||||
| COMMITTEE MEMBER | 1.00 | Yes (X) | $0 | $0 | $0 | |
| TERRY KIMBROW | ||||||
| COMMITTEE MEMBER | 1.00 | Yes (X) | $0 | $0 | $0 | |
| BRIAN MARCOTTE | ||||||
| COMMITTEE MEMBER | 1.00 | Yes (X) | $0 | $0 | $0 | |
| BARBARA MCMILLIN | ||||||
| COMMITTEE MEMBER | 1.00 | Yes (X) | $0 | $0 | $0 | |
| LEN MUNSIL | ||||||
| COMMITTEE MEMBER | 1.00 | Yes (X) | $0 | $0 | $0 | |
| DAVID OLIVE | ||||||
| COMMITTEE MEMBER | 1.00 | Yes (X) | $0 | $0 | $0 | |
| JOHN OTTOSSON | ||||||
| COMMITTEE MEMBER | 1.00 | Yes (X) | $0 | $0 | $0 | |
| POLLY PETERSON | ||||||
| COMMITTEE MEMBER | 1.00 | Yes (X) | $0 | $0 | $0 | |
| SCOTT RICH | ||||||
| COMMITTEE MEMBER | 1.00 | Yes (X) | $0 | $0 | $0 | |
| SUSAN SCIAME-GIESECKE | ||||||
| COMMITTEE MEMBER | 1.00 | Yes (X) | $0 | $0 | $0 | |
| RODERICK SMOTHERS | ||||||
| COMMITTEE MEMBER | 1.00 | Yes (X) | $0 | $0 | $0 | |
| CYNTHIA WARRICK | ||||||
| COMMITTEE MEMBER | 1.00 | Yes (X) | $0 | $0 | $0 | |
| REGGIES WENIYIKA | ||||||
| COMMITTEE MEMBER | 1.00 | Yes (X) | $0 | $0 | $0 | |
| JOE WOMACK | ||||||
| COMMITTEE MEMBER | 1.00 | Yes (X) | $0 | $0 | $0 | |
| DAVID WRIGHT | ||||||
| COMMITTEE MEMBER | 1.00 | Yes (X) | $0 | $0 | $0 | |
| JIM CARR | ||||||
| PRESIDENT & CEO | 40.00 | $401,297 | $0 | $91,672 | Yes (X) | |
| LYNN PARMAN | ||||||
| CHIEF OPERATING OFFICER | 40.00 | $213,019 | $0 | $27,573 | Yes (X) | |
| KEVIN DEE | ||||||
| SR. VP OF MEMBERSHIP & FINANCE | 40.00 | $159,755 | $0 | $42,317 | Yes (X) | |
| LEAH MCCORMACK | ||||||
| VP OF BUSINESS DEVELOPMENT | 40.00 | $124,513 | $0 | $38,043 | Yes (X) | |
| SCOTT HAROLD | ||||||
| VP OF INFORMATION TECHNOLOGY | 40.00 | $135,015 | $0 | $17,859 | Yes (X) | |
| CHESNEY SALLEE | ||||||
| VP OF MEMBERSHIP VALUE & GOVERNANCE | 40.00 | $120,681 | $0 | $39,966 | Yes (X) | |
| PAIGE SALVETER | ||||||
| VP OF MARKETING | 40.00 | $125,052 | $0 | $23,001 | Yes (X) | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $1,279,332 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $280,431 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 7 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | 0 | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | Yes (1) | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | 0 | CompensationFromOtherSrcsInd |
| Cntrct Rcvd Greater Than100 K | 0 | CntrctRcvdGreaterThan100KCnt |
| Government Grants | $219,431 | GovernmentGrantsAmt |
| All Other Contributions | $3,840 | AllOtherContributionsAmt |
| Noncash Contributions | $3,840 | NoncashContributionsAmt |
| Total Contributions | $223,271 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp (5 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| REGISTRATION FEES | 711300 | $4,736,665 | $4,736,665 |
| MEMBERSHIP FEES | 711300 | $2,698,850 | $2,698,850 |
| ATHLETIC PROGRAMS | 711300 | $1,751,252 | $1,751,252 |
| SPONSORSHIPS | 711300 | $1,532,068 | $1,532,068 |
| NEW INITIATIVE INCOME | 711300 | $888,320 | $888,320 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $11,607,155 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $21,249 | TotalRevenueColumnAmt |
| Exclusion | $21,249 | ExclusionAmt |
Royalties Revenue RoyaltiesRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $608,925 | TotalRevenueColumnAmt |
| Exclusion | $608,925 | ExclusionAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $4,287,838 | SecuritiesAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $4,015,252 | SecuritiesAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $272,586 | SecuritiesAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $272,586 | TotalRevenueColumnAmt |
| Exclusion | $272,586 | ExclusionAmt |
Other Revenue Misc OtherRevenueMiscGrp (3 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| CONVENTION INCOME | 900099 | $306,700 | $306,700 |
| PUBLISHING & ADVERTISI | 900099 | $102,763 | $102,763 |
| MEMBERSHIP APPLICATION | 900099 | $10,000 | $10,000 |
Miscellaneous Revenue MiscellaneousRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $151,420 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $151,420 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $570,883 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $13,304,069 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $12,178,038 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $902,760 | ExclusionAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,396,054 | TotalAmt |
| Program Services | $749,915 | ProgramServicesAmt |
| Management And General | $623,796 | ManagementAndGeneralAmt |
| Fundraising | $22,343 | FundraisingAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $4,110,569 | TotalAmt |
| Program Services | $2,208,063 | ProgramServicesAmt |
| Management And General | $1,836,718 | ManagementAndGeneralAmt |
| Fundraising | $65,788 | FundraisingAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $904,496 | TotalAmt |
| Program Services | $485,866 | ProgramServicesAmt |
| Management And General | $404,154 | ManagementAndGeneralAmt |
| Fundraising | $14,476 | FundraisingAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $390,017 | TotalAmt |
| Program Services | $209,504 | ProgramServicesAmt |
| Management And General | $174,271 | ManagementAndGeneralAmt |
| Fundraising | $6,242 | FundraisingAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $41,915 | TotalAmt |
| Management And General | $41,915 | ManagementAndGeneralAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $27,161 | TotalAmt |
| Management And General | $27,161 | ManagementAndGeneralAmt |
Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $10,915 | TotalAmt |
| Management And General | $10,915 | ManagementAndGeneralAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $53,965 | TotalAmt |
| Management And General | $53,965 | ManagementAndGeneralAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $172,062 | TotalAmt |
| Program Services | $34,496 | ProgramServicesAmt |
| Management And General | $137,566 | ManagementAndGeneralAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $336,058 | TotalAmt |
| Program Services | $133,945 | ProgramServicesAmt |
| Management And General | $201,944 | ManagementAndGeneralAmt |
| Fundraising | $169 | FundraisingAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $356,747 | TotalAmt |
| Program Services | $150 | ProgramServicesAmt |
| Management And General | $356,597 | ManagementAndGeneralAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $646,589 | TotalAmt |
| Program Services | $297,424 | ProgramServicesAmt |
| Management And General | $349,165 | ManagementAndGeneralAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,471,518 | TotalAmt |
| Program Services | $1,346,444 | ProgramServicesAmt |
| Management And General | $124,438 | ManagementAndGeneralAmt |
| Fundraising | $636 | FundraisingAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $583,163 | TotalAmt |
| Program Services | $51,450 | ProgramServicesAmt |
| Management And General | $531,713 | ManagementAndGeneralAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $165,328 | TotalAmt |
| Program Services | $73,956 | ProgramServicesAmt |
| Management And General | $91,372 | ManagementAndGeneralAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt | FundraisingFundraisingAmt |
|---|---|---|---|---|
| OUTSIDE SERVICES | $1,409,184 | $955,609 | $449,801 | $3,774 |
| BROADCASTING | $292,639 | $74,668 | $217,971 | |
| OTHER EXPENSES | $249,273 | $149,083 | $100,190 | |
| SITE EXPENSE | $235,917 | $235,917 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $302,992 | TotalAmt |
| Program Services | $117,427 | ProgramServicesAmt |
| Management And General | $185,565 | ManagementAndGeneralAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $13,156,562 | TotalAmt |
| Program Services | $7,123,917 | ProgramServicesAmt |
| Management And General | $5,919,217 | ManagementAndGeneralAmt |
| Fundraising | $113,428 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,087,715 | BOYAmt |
| EOY | $2,859,070 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $7,115,934 | BOYAmt |
| EOY | $3,100,682 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $827,787 | BOYAmt |
| EOY | $1,504,454 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $341,528 | BOYAmt |
| EOY | $263,788 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $3,335,617 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $1,820,131 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,771,689 | BOYAmt |
| EOY | $1,515,486 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $3,235,168 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $60,000 | BOYAmt |
| EOY | $3,762,627 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $12,204,653 | BOYAmt |
| EOY | $16,241,275 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,506,463 | BOYAmt |
| EOY | $1,553,073 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,191,533 | BOYAmt |
| EOY | $2,263,076 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $277,788 | BOYAmt |
| EOY | $3,973,917 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,975,784 | BOYAmt |
| EOY | $7,790,066 | 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 | $8,228,869 | BOYAmt |
| EOY | $8,451,209 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $8,228,869 | BOYAmt |
| EOY | $8,451,209 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $12,204,653 | BOYAmt |
| EOY | $16,241,275 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | $147,507 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | $74,833 | NetUnrlzdGainsLossesInvstAmt |
| Other Changes In Net Assets | $0 | 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 Type1 | Yes (X) | SupportingOrgType1Ind |
| Supported Organizations | 250 | SupportedOrganizationsCnt |
Supported Org Information SupportedOrgInformationGrp
Supported Organization Name SupportedOrganizationName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | 250 COLLEGES AND UNIVERSITIES | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 440544805 | EIN |
| Organization Type | 2 | OrganizationTypeCd |
| Governing Document Listed | 0 | GoverningDocumentListedInd |
| Support | $7,151,640 | SupportAmt |
| Other Support | $0 | OtherSupportAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Supported Organizations Total | 250 | SupportedOrganizationsTotalCnt |
| Support Sum | $7,151,640 | SupportSumAmt |
| Other Support Sum | $0 | OtherSupportSumAmt |
Form990 Sch A Supporting Org Form990SchASupportingOrgGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Listed By Name Governing Doc | 0 | ListedByNameGoverningDocInd |
| Suprt Org No IRS Determination | 0 | 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 |
Form990 Sch A Type1 Suprt Org Form990SchAType1SuprtOrgGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Power Appoint Majority Dir Trst | Yes (1) | PowerAppointMajorityDirTrstInd |
| Operate Benefit Non Suprt Org | 0 | OperateBenefitNonSuprtOrgInd |
Form990 Schedule A Part VI Form990ScheduleAPartVIGrp (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| PART IV, SECTION A, LINE 1: | AS DESIGNATED IN THE ORGANIZATION'S CONSTITUTION AND BYLAWS, SUPPORTED ORGANIZATIONS MUST BE ORGANIZATIONS ACCREDITED BY ONE OF SIX REGIONAL ACCREDITING BODIES: MIDDLE STATES ASSOCIATION OF COLLEGES AND SCHOOLS (MAS); NEW ENGLAND ASSOCIATION OF COLLEGES AND SCHOOLS, COMMISSIONS ON INSTITUTIONS OF HIGHER EDUCATION (NEASC-CIHE); NORTH CENTRAL ASSOCIATION OF COLLEGES AND SCHOOLS, THE HIGHER LEARNING COMMISSION (NCA-HLC); SOUTHERN ASSOCIATION OF COLLEGES AND SCHOOLS, COMMISSION ON COLLEGES (SACS); NORTHWEST COMMISSION ON COLLEGES AND UNIVERSITIES (NWCCU); WESTERN ASSOCIATION OF SCHOOLS AND COLLEGES, ACCREDITING COMMISSION FOR SCHOOLS (WASC-ACS); IN CANADA, BE A MEMBER OF UNIVERSITIES CANADA. |
| PART IV, SECTION A, LINE 5A: | MEMBERS LEAVING THE PROGRAM DURING FISCAL YEAR 6/30/23: EDWARD WATERS COLLEGE (FL) LINCOLN CHRISTIAN UNIVERSITY (IL) LINCOLN COLLEGE (IL) SIERRA NEVADA COLLEGE (NV) MARYMOUNT CALIFORNIA UNIVERSITY (CA) OHIO VALLEY UNIVERSITY (WV) MEMBERS JOINING THE PROGRAM DURING FISCAL YEAR 6/30/23: INDIANA UNIVERSITY - PURDUE UNIV. COLUMBUS (IN) NORTH AMERICAN UNIVERSITY (TX) SOUTHERN UNIVERSITY AT NEW ORLEANS (LA) OAKWOOD UNIVERSITY (AL) |
Schedule B IRS990ScheduleB
Contributor Information ContributorInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor | RESTRICTED | ContributorNum |
Contributor Business Name ContributorBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor US Address ContributorUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | RESTRICTED | AddressLine1 |
| Address Line2 | RESTRICTED | AddressLine2 |
| City | RESTRICTED | City |
| State | RESTRICTED | State |
| ZIP Code | RESTRICTED | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Contributions | RESTRICTED | TotalContributionsAmt |
Schedule D IRS990ScheduleD
Leasehold Improvements LeaseholdImprovementsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $112,732 | OtherCostOrOtherBasisAmt |
| Depreciation | $30,755 | DepreciationAmt |
| Book Value | $81,977 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $2,900,363 | OtherCostOrOtherBasisAmt |
| Depreciation | $1,789,376 | DepreciationAmt |
| Book Value | $1,110,987 | BookValueAmt |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $322,522 | OtherCostOrOtherBasisAmt |
| Book Value | $322,522 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $1,515,486 | TotalBookValueLandBuildingsAmt |
Other Assets Org OtherAssetsOrgGrp (2 entries)
| DescDesc | Book ValueBookValueAmt |
|---|---|
| DEFERRED COMPENSATION | $90,000 |
| RIGHT OF USE ASSET | $3,672,627 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Other Assets | $3,762,627 | TotalBookValueOtherAssetsAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp (2 entries)
| DescDesc | AmtAmt |
|---|---|
| DEFERRED COMPENSATION | $90,000 |
| LEASE LIABILITY | $3,883,917 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $3,973,917 | TotalLiabilityAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $13,486,901 | TotalRevEtcAuditedFinclStmtAmt |
| Net Unrealized Gains Invst | $74,833 | NetUnrealizedGainsInvstAmt |
| Donated Services And Use Fclts | $26,660 | DonatedServicesAndUseFcltsAmt |
| Other Revenue | $92,254 | OtherRevenueAmt |
| Revenue Not Reported | $193,747 | RevenueNotReportedAmt |
| Revenue Subtotal | $13,293,154 | RevenueSubtotalAmt |
| Investment Expenses Not Incld | $10,915 | InvestmentExpensesNotIncldAmt |
| Revenue Not Reported Fincl Stmt | $10,915 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $13,304,069 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $13,264,561 | TotExpnsEtcAuditedFinclStmtAmt |
| Donated Services Use Fclts | $26,660 | DonatedServicesUseFcltsAmt |
| Other Expenses Included | $92,254 | OtherExpensesIncludedAmt |
| Expenses Not Reported | $118,914 | ExpensesNotReportedAmt |
| Expenses Subtotal | $13,145,647 | ExpensesSubtotalAmt |
| Investment Expenses Not Incld2 | $10,915 | InvestmentExpensesNotIncld2Amt |
| Expenses Not Rpt Fincl Stmt | $10,915 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $13,156,562 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail (3 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| PART X, LINE 2: | THE NAIA, A NONPROFIT ORGANIZATION OPERATING UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE, IS GENERALLY EXEMPT FROM FEDERAL AND STATE INCOME TAXES. THE ORGANIZATION CURRENTLY HAS NO UNRELATED BUSINESS INCOME. THE ELIGIBILITY CENTER AND NACE ARE TREATED AS DISREGARDED ENTITIES FOR INCOME TAX PURPOSES AND ARE NOT SUBJECT TO INCOME TAXES. THEREFORE, NO PROVISION OR LIABILITY FOR INCOME TAXES HAS BEEN INCLUDED IN THESE FINANCIALS STATEMENTS. THE TAXABLE INCOME OR LOSS OF THESE ENTITIES IS INCLUDIBLE IN THE INCOME TAX RETURNS OF THE NAIA. THE ORGANIZATION'S INCOME TAX FILINGS ARE SUBJECT TO EXAMINATION BY VARIOUS TAXING AUTHORITIES. THE ORGANIZATION'S OPEN EXAMINATION PERIODS ARE 2019 AND FORWARD. |
| PART XI, LINE 2D - OTHER ADJUSTMENTS: | FUNDRAISING EXPENSES 92,254. |
| PART XII, LINE 2D - OTHER ADJUSTMENTS: | FUNDRAISING EXPENSES 92,254. |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Club Dues Or Fees | Yes (X) | ClubDuesOrFeesInd |
| Written Policy Ref T And E Expnss | Yes (1) | WrittenPolicyRefTAndEExpnssInd |
| Substantiation Required | Yes (1) | SubstantiationRequiredInd |
| 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 (6 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 |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| JIM CARR | ||||||||||||||
| PRESIDENT & CEO | $380,289 | $0 | $20,000 | $0 | $1,008 | $0 | $71,864 | $0 | $19,808 | $0 | $492,969 | $0 | $0 | $0 |
| LYNN PARMAN | ||||||||||||||
| CHIEF OPERATING OFFICER | $204,701 | $0 | $7,500 | $0 | $818 | $0 | $27,573 | $0 | $0 | $0 | $240,592 | $0 | $0 | $0 |
| KEVIN DEE | ||||||||||||||
| SR. VP OF MEMBERSHIP & FINANCE | $153,251 | $0 | $6,000 | $0 | $504 | $0 | $21,892 | $0 | $20,425 | $0 | $202,072 | $0 | $0 | $0 |
| LEAH MCCORMACK | ||||||||||||||
| VP OF BUSINESS DEVELOPMENT | $120,986 | $0 | $3,000 | $0 | $527 | $0 | $17,448 | $0 | $20,595 | $0 | $162,556 | $0 | $0 | $0 |
| CHESNEY SALLEE | ||||||||||||||
| VP OF MEMBERSHIP VALUE & GOVERNANCE | $117,177 | $0 | $3,000 | $0 | $504 | $0 | $17,306 | $0 | $22,660 | $0 | $160,647 | $0 | $0 | $0 |
| SCOTT HAROLD | ||||||||||||||
| VP OF INFORMATION TECHNOLOGY | $131,486 | $0 | $3,000 | $0 | $529 | $0 | $17,469 | $0 | $390 | $0 | $152,874 | $0 | $0 | $0 |
Supplemental Information Detail SupplementalInformationDetail (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| PART I, LINE 1A | THE NAIA PAYS COUNTRY CLUB MEMBERSHIP DUES FOR THE PRESIDENT AND CEO AS PART OF HIS CONTRACT. HE USES THE MEMBERSHIP TO ENTERTAIN CLIENTS, DONORS, AND OTHER PARTNERS OF THE NAIA. ALL BUSINESS USE PORTIONS ARE NOT INCLUDED IN HIS W-2. |
| PART I, LINE 4B | JIM CARR HAS A RABBI TRUST AND RECEIVES A QUARTERLY DEPOSIT OF $7500 PER HIS CONTRACT UNTIL HE QUALIFIES TO TAKE A DISTRIBUTION |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (6 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PART VI, SECTION A, LINE 7A | THE ORGANIZATION'S COUNCIL OF PRESIDENTS ARE ELECTED BY PRESIDENTS OF THE VARIOUS CONFERENCES AND INDEPENDENT INSTITUTION PRESIDENTS. |
| FORM 990, PART VI, SECTION A, LINE 7B | CHANGES TO THE ORGANIZATION'S CONSTITUTION AND BY-LAWS ARE THE ONLY DECISIONS OF THE GOVERNING BODY THAT ARE SUBJECT TO APPROVAL BY OTHER PERSONS. |
| FORM 990, PART VI, SECTION B, LINE 11B | A COPY OF FORM 990 AND RELATED SCHEDULES ARE PREPARED BY AN INDEPENDENT CPA FIRM AND REVIEWED BY THE VICE PRESIDENT OF FINANCE. AFTER DISCUSSION AND MAKING ANY REQUIRED CHANGES, THE UPDATED DRAFT IS PROVIDED TO THE COUNCIL OF PRESIDENTS AND THE AUDIT AND INVESTMENTS COMMITTEE. THE COMMITTEE IS RESPONSIBLE FOR ANY OTHER CORRECTIONS AND APPROVAL. ONCE APPROVED, THE FINAL COPY IS PROVIDED TO THE FULL GOVERNING BODY BEFORE IT IS SIGNED BY THE CEO AND FILED WITH THE IRS. |
| FORM 990, PART VI, SECTION B, LINE 12C | OFFICERS, DIRECTORS AND KEY EMPLOYEES REVIEW AND SIGN A NEW CONFLICT OF INTEREST POLICY ANNUALLY WHICH SERVES AS A REMINDER THAT IT IS THEIR DUTY TO DISCLOSE ANY POTENTIAL CONFLICT OF INTEREST. THE COUNCIL OF PRESIDENTS EXECUTIVE COMMITTEE IS RESPONSIBLE FOR IMPLEMENTING THE CONFLICT OF INTEREST POLICY, INCLUDING REVIEW AND DETERMINATION OF POTENTIAL CONFLICTS. THE PERSON WITH THE POTENTIAL CONFLICT MAY MAKE A PRESENTATION TO THE EXECUTIVE COMMITTEE, BUT HE/SHE IS NOT INVOLVED IN THE DISCUSSION OR THE DETERMINATION OF THE POTENTIAL CONFLICT. THERE HAVE BEEN NO DISCLOSURES MADE, NOR HAVE ANY BEEN DISCOVERED BY MANAGEMENT SINCE IMPLEMENTATION OF THE POLICY. |
| FORM 990, PART VI, SECTION B, LINE 15 | THE SALARY OF THE PRESIDENT/CEO WAS SET IN AN EMPLOYMENT CONTRACT DRAWN UP WHEN CEO, JIM CARR, WAS HIRED. ALL OTHER SALARIES ARE APPROVED IN TOTAL BY THE EXECUTIVE COMMITTEE OF THE COUNCIL OF PRESIDENTS AS PART OF THE OVERALL ANNUAL BUDGET OF THE NAIA. MANAGEMENT DETERMINES HOW TO ALLOCATE THE TOTAL SALARY DOLLARS APPROVED BY THE COUNCIL OF PRESIDENTS. |
| FORM 990, PART VI, SECTION C, LINE 19 | THE ORGANIZATION'S GOVERNING DOCUMENTS, CONFLICTS OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC BY MAKING A REQUEST ON-SITE DURING THE SAME PERIOD OF DISCLOSURE AS SET FORTH IN SECTION 6104(D). |
Schedule R IRS990ScheduleR
Id Disregarded Entities IdDisregardedEntitiesGrp (2 entries)
| Address Line1USAddress/AddressLine1Txt | CityUSAddress/CityNm | State AbbreviationUSAddress/StateAbbreviationCd | ZIPUSAddress/ZIPCd | EINEIN | Primary ActivitiesPrimaryActivitiesTxt | Legal Domicile StateLegalDomicileStateCd | Total IncomeTotalIncomeAmt | End Of Year AssetsEndOfYearAssetsAmt | Business Name Line1DirectControllingEntityName/BusinessNameLine1Txt |
|---|---|---|---|---|---|---|---|---|---|
| NAIA ELIGIBILITY CENTER LLC | |||||||||
| 120 W 12TH STE 700 | KANSAS CITY | MO | 64105 | 272070589 | ELIGIBILITY STANDARDS FOR COLLEGE ATHLETICS | MO | $4,374,586 | $4,275,404 | NATIONAL ASSOCIATION OF INTERCOLLEGIATE ATHLETICS |
| NATIONAL ASSOCIATION OF COLLEGIATE ESPORTS LLC | |||||||||
| 120 W 12TH STE 700 | KANSAS CITY | MO | 64105 | 822728081 | PROMOTE THE EDUCATION AND DEVELOPMENT OF STUDENTS THROUGH ESPORTS. | MO | $656,248 | $671,036 | NATIONAL ASSOCIATION OF INTERCOLLEGIATE ATHLETICS |
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