2024-05-07T11:54:51+00:00 2023-06-30 350921680 CROWE LLP 401 East Las Olas Blvd Suite 1100 Fort Lauderdale FL 333014230 990 2022-07-01 562334448 UCF Athletics Association Inc UCFA 4078233213 4465 Knights Victory Way Orlando FL 32816 Terry Donovan CFO 2024-05-07 true Terry Donovan 999009999 Brittney Kocaj P01320603 9542028600 2022 2023-04-26 12:10:37Z Terry Mohajir 4465 Knights Victory Way Orlando FL 32816 79280463 false X http://www.ucfknights.com/ X 2003 FL To positively transform the lives of our students academically, athletically, and personally through a nationally competitive intercollegiate athletics program that enhances the reputation and visibility of the University. 5 4 290 50 1201453 0 29948016 23901418 57323883 55226273 -744 137527 0 87271155 79265218 10883110 12498502 0 24090912 26599276 9250 10450 4373726 53528373 42349868 88511645 81458096 -1240490 -2192878 96358901 89886595 75684889 71405461 20674012 18481134 TO PROVIDE OPPORTUNITY TO YOUNG PEOPLE AND DEVELOP LEADERS FOR INDUSTRY, PHILANTHROPY, EDUCATION AND THE COMMUNITY THROUGH THE INTERCOLLEGIATE ATHLETIC EXPERIENCE. false false 58948832 12498502 54024820 UCF completed its tenth season in the American Athletic Conference in 2022-23 and has accepted an invitation to join the Big Twelve Conference effective July 1, 2023. UCF WON SEVERAL CONFERENCE CHAMPIONSHIPS INCLUDING WOMEN'S INDOOR TRACK, SOFTBALL, WOMEN'S SOCCER, VOLLEYBALL, AND WOMEN'S OUTDOOR TRACK. FOOTBALL, VOLLEYBALL, WOMEN'S SOCCER, MEN'S BASKETBALL, WOMEN'S TENNIS, WOMEN'S GOLF, AND SOFTBALL ALL PARTICIPATED IN POST-SEASON COMPETITION. EIGHT TEAMS WERE RANKED IN THE TOP 25 NATIONALLY DURING THEIR SEASON. SIX UCF STUDENT-ATHLETES WERE NAMED AMERICAN ATHLETIC CONFERENCE SCHOLAR-ATHLETE OF THE YEAR FOR THEIR RESPECTIVE SPORTS, THE MOST OF ANY SCHOOL. UCF STUDENT-ATHLETES EXTENDED THEIR RECORD-SETTING STREAK IN THE CLASSROOM TO 31 CONSECUTIVE SEMESTERS WITH A DEPARTMENT GRADE-POINT AVERAGE OF 3.0 OR BETTER, INCLUDING EIGHT STRAIGHT SEMESTERS WITH A 3.3 OR HIGHER MARK. NEARLY 70% OF STUDENT-ATHLETES POSTED A GPA OF 3.0 OR HIGHER IN THE SPRING SEMESTER, AND 46 EARNED A 4.0 GPA. 58948832 true true false false false false false false false true false false true true true true false false false false false false false false false false false true true false false false false true false false false false false false false false true false false false true 468 0 true 290 true true true false false false false true true false false false false false false X 5 4 false false false false true true false true true false false false true true true true false false false false FL X X TERRY DONOVAN 4078236792 PO Box 163555 Orlando FL 32816 Bill Christy Board of Trustees Liaison / Vice Chair 2.0 0.0 X X 0 0 0 Dr Alexander Cartwright CHAIRMAN / UNIVERSITY PRESIDENT 2.0 40.0 X X 0 953591 58137 Dr PHYLLIS KLOCK DIRECTOR 2.0 0.0 X 0 0 0 Dr William Self DIRECTOR 2.0 0.0 X 0 0 0 Edward (Matthew) Douglass Board member (SAAC Representative) 2.0 0.0 X 0 0 0 Terry Donovan Sr. Exec. Associate AD / CFO / Treasurer 40.0 0.0 X 222938 0 21402 Terry Mohajir ATHLETIC DIRECTOR / PRESIDENT 40.0 0.0 X 1015581 0 34990 David Gibbs Assistant Coach, Football 40.0 0.0 X 459964 0 35638 George Lindsey Assistant Coach, Football 40.0 0.0 X 468651 0 39780 Gus Malzahn HEAD COACH, FOOTBALL 40.0 0.0 X 540267 0 31446 JOHNNY DAWKINS HEAD COACH, MEN'S BASKETBALL 40.0 0.0 X 491706 0 27067 Travis Williams Defensive Coordinator 40.0 0.0 X 603049 0 36500 3802156 953591 284960 41 false true false GKM Management LLC 1460 Via Tuscany Winter Park FL 32789 CONTRACT SERVICES 1800000 Southern Food Service 431 Office Park Drive Birmingham AL 35223 Food and catering services 1575760 Dawkins Family Services Inc 1180 Red Haven Lane Oviedo FL 32765 CONTRACT SERVICES 1198500 Southern Painting and Sandblasting 175 Anchor Road Casselberry FL 32707 Painting and sandblasting services 319211 Escot Bus Lines 6890 142ng Ave N Largo FL 33771 Private charter bus rentals 181665 9 15824382 8077036 23901418 STUDENT FEES 713990 23026146 23026146 CONFERENCE DISTRIBUTIONS 900099 9932486 9932486 TICKET SALES 711210 6444296 6444296 SPONSORSHIP REVENUES 541800 12488140 11286687 1201453 Game guarantees 900099 383698 383698 2951507 2951507 0 0 55226273 152772 152772 0 0 0 15245 0 -15245 -15245 -15245 0 0 0 0 0 79265218 54024820 1201453 137527 X 12498502 12498502 1294911 1294911 20587242 13941861 4725943 1919438 891795 611889 189045 90861 2381866 1551885 585867 244114 1443462 793482 510289 139691 45508 45508 65836 65836 10450 10450 10844401 8106431 2149013 588957 1537969 124280 1074932 338757 3316212 1990442 1160765 165005 1329557 683150 590384 56023 2778588 1071940 1693037 13611 5775361 5472554 166611 136196 1214298 1214298 3989640 3989640 908263 908263 Repairs and Maintenance 2199735 1381308 661729 156698 Sports Equipment 2563767 1763369 749817 50581 GAME GUARANTEES 1383000 1383000 ATHLETIC SUPPLIES 3784407 3273099 110977 400331 613326 312000 238313 63013 81458096 58948832 18135538 4373726 26612078 16015897 2570693 1555416 5049445 0 0 0 0 2850526 2739127 51159948 17312544 35362608 33847404 0 0 29978273 29664029 96358901 89886595 1466090 2731814 4704200 6031228 0 0 10167000 7228000 59347599 55414419 75684889 71405461 X 20674012 18481134 20674012 18481134 96358901 89886595 -2192878 0 X false true X true false X 9485702 9563181 7226152 29948016 23901418 80124469 0 0 9485702 9563181 7226152 29948016 23901418 80124469 0 80124469 0 0 0 0 152772 152772 0 0 0 0 0 0 60578 97617 0 0 0 158195 80435436 278369567 0.9961 0.9536 X Schedule A, Part II, Line 10 Other Income DESCRIPTION - FUNDRAISING INCOME, COLUMN A - 60578.0, COLUMN B - 97617.0, COLUMN C - 0.0, COLUMN D - 0.0, COLUMN E - 0.0, COLUMN F - 158195.0; RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 700272 700272 35153072 9973969 25179103 9458736 2503716 6955020 5847868 4834859 1013009 0 0 0 33847404 Due from UCF Stadium Corp 1287373 Due from University of Central Florida 489252 Due from University of Central Florida Foundation, Inc 143397 Right-of-Use Assets 27744007 29664029 NOTES PAYABLE TO THE UNIVERSITY OF CENTRAL FLORIDA 13485005 DUE TO THE UNIVERSITY OF CENTRAL FLORIDA 232095 COMPENSATED ABSENCES 872484 DUE TO THE UCF CONVOCATION CORPORATION 132807 DUE TO THE UCF STADIUM CORP 164325 LINE OF CREDIT PAYABLE TO THE UCF FOUNDATION DUE TO THE UCF FOUNDATION 1547090 Athletic Conference exit fee payable 10500000 Right-of-Use liability - related party 24084186 Right-of-Use liability 4396427 55414419 X 78066165 -1214298 -1214298 79280463 -15245 -15245 79265218 80259043 15245 15245 80243798 1214298 1214298 81458096 Schedule D, Part X, Line 2 FIN 48 (ASC 740) footnote THE ASSOCIATION IS GENERALLY EXEMPT FROM FEDERAL INCOME TAXES UNDER THE PROVISIONS OF SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. THE ASSOCIATION FILES TAX RETURNS IN THE U.S. FEDERAL JURISDICTION. THE ASSOCIATION'S TAX RETURNS FOR THE PAST THREE YEARS ARE SUBJECT TO EXAMINATION BY TAX AUTHORITIES, AND MAY CHANGE UPON EXAMINATION. THE ASSOCIATION HAS REVIEWED AND EVALUATED THE RELEVANT TECHNICAL MERITS OF EACH OF ITS TAX POSITIONS IN ACCORDANCE WITH ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA FOR ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES AND DETERMINED THAT THERE ARE NO UNCERTAIN TAX POSITIONS THAT WOULD HAVE A MATERIAL IMPACT ON THE FINANCIAL STATEMENTS OF THE ASSOCIATION. Schedule D, Part XI, Line 2(d) Other revenues in audited financial statements not in form 990 interest expense - -1214298 Schedule D, Part XI, Line 4(b) Other revenues in form 990 not in audited financial statements realized loss on disposal of asset - -15245 Schedule D, Part XII, Line 2(d) Other expenses in audited financial statements not in form 990 realized loss on disposal of asset - 15245 Schedule D, Part XII, Line 4(b) Other expenses in form 990 not in audited financial statements interest expense - 1214298 true SCHOLARSHIPS 359 12498502 Schedule I, Part I, Line 2 Procedures for monitoring use of grant funds. ALL SCHOLARSHIP FUNDS ARE PAID EITHER DIRECTLY TO THE INDIVIDUAL OR THROUGH THE SCHOOL'S FINANCIAL AID DEPARTMENT. THE AMOUNTS RECEIVED BY EACH STUDENT-ATHLETE ARE MONITORED CAREFULLY BY UCFAA'S COMPLIANCE AND BUSINESS OFFICES TO ENSURE COMPLIANCE WITH NCAA RULES. X X X true true X false false false false false false false true false Dr Alexander Cartwright CHAIRMAN / UNIVERSITY PRESIDENT 0 598341 0 293250 0 62000 0 28609 0 29528 0 1011728 0 0 Terry Mohajir ATHLETIC DIRECTOR / PRESIDENT 780459 0 200000 0 35122 0 15250 0 19740 0 1050571 0 0 0 Terry Donovan Sr. Exec. Associate AD / CFO / Treasurer 176838 0 40000 0 6100 0 8923 0 12479 0 244340 0 0 0 Travis Williams Defensive Coordinator 550849 0 25000 0 27200 0 15250 0 21250 0 639549 0 0 0 JOHNNY DAWKINS HEAD COACH, MEN'S BASKETBALL 445204 0 20000 0 26502 0 15250 0 11817 0 518773 0 0 0 Gus Malzahn HEAD COACH, FOOTBALL 461298 0 50000 0 28969 0 15250 0 16196 0 571713 0 0 0 George Lindsey Assistant Coach, Football 431751 0 30000 0 6900 0 15250 0 24530 0 508431 0 0 0 David Gibbs Assistant Coach, Football 413814 0 18750 0 27400 0 14388 0 21250 0 495602 0 0 0 Schedule J, Part I, Line 1a First-class or charter travel ON OCCASION, UCFAA WILL PAY FOR THE HEAD FOOTBALL COACH TO FLY FIRST CLASS WHEN TRAVELING ON A RECRUITING TRIP WHICH IS NOT TAXABLE TO THE INDIVIDUAL. Schedule J, Part I, Line 1a Travel for companions COMPANION TRAVEL IS PART OF THE DIRECTOR OF ATHLETICS CONTRACT. THERE ARE OCCASIONS WHERE COMPANIONS WILL TRAVEL WITH COACHES TO POST-SEASON CHAMPIONSHIP EVENTS WHICH IS NOT TAXABLE TO THE INDIVIDUAL. Schedule J, Part I, Line 1a Health or social club dues or initiation fees UCFAA PAYS FOR COUNTRY CLUB FEES FOR THE COACHES TO HELP SCOUT POTENTIAL DONORS, ALL OF WHICH ARE TAXABLE TO THE INDIVIDUAL. Schedule J, Part I, Line 7 Non-fixed payments BONUSES FOR HEAD COACH AND ADMINISTRATOR POSITIONS ARE DETERMINED AT THE DISCRETION OF THE ATHLETIC DIRECTOR. BONUSES FOR ASSISTANT COACHES ARE DETERMINED AT THE DISCRETION OF THE HEAD COACH WITH APPROVAL FROM THE ATHLETIC DIRECTOR. THE BONUS OF THE ATHLETIC DIRECTOR IS DETERMINED AT THE DISCRETION OF THE UNIVERSITY PRESIDENT AND APPROVED BY UNIVERSITY AUDIT. 4268 Financial Aid Tuition Assistance Schedule L, Part III GRANTS OR ASSISTANCE BENEFITING INTERESTED PERSONS COLLEGES, UNIVERSITIES AND PRIMARY AND SECONDARY SCHOOLS ARE NOT REQUIRED TO IDENTIFY INTERESTED PERSONS TO WHOM THEY PROVIDED SCHOLARSHIPS, FELLOWSHIPS, AND SIMILAR FINANCIAL ASSISTANCE. PURSUANT TO THE INSTRUCTIONS TO FORM 990, SCHEDULE L, PART III, COLUMNS (A) AND (B) HAVE BEEN LEFT BLANK. Form 990, Part VI, Line 15b PROCESS TO ESTABLISH COMPENSATION OF OTHER EMPLOYEES The compensation of other officers is determined by the Director of Athletics using budget and market data. These compensation determinations are saved in the employee's file. Form 990, Part VI, Line 15a PROCESS TO ESTABLISH COMPENSATION OF TOP MANAGEMENT OFFICIAL The Athletic Director is considered to be the top management official of UCF Athletics Association. UCFAA engaged an executive search firm to assist with hiring and establishing compensation for the Athletic Director. UCFAA also utilizes a database available to all colleges and universities in UCF's conference, from which comparability data for similar positions within the conference is obtained and reviewed in establishing Athletic Director compensation. The President of the University, who serves as the Chairman of UCFAA's Board of Directors, was involved in developing the terms of the contract. Base compensation for the Athletic Director is dictated in his contract, which includes contracted increases. Form 990, Part VI, Line 1a Delegate broad authority to a committee Pursuant to Article V, Section 1, Paragraph A of the organization's Bylaws, there shall be an Executive Committee as follows. The Executive Committee shall consist of five members: -The organization's President; -The President of the University of Central Florida or designee (who must be a member of the filing organization's Board of Directors); -The Chairman of the University of Central Florida Board of Trustees or designee (who must be a member of the filing organization's Board of Directors); and -Two individuals who are designated by the Chairman of the filing organization's Board of Directors. The Executive Committee shall have and may exercise all powers and authority of the Board of Directors when the Board is not in session, subject only to such restrictions or limitations as the Board of Directors may from time to time specify; provided, however, that the Executive Committee shall have no authority to alter, amend, or repeal the Articles of Incorporation or the Bylaws of the organization or to appoint directors. All actions of the Executive Committee shall be reported in writing to the Board of Directors at the next meeting of the board, or when deemed sufficiently important by any member of the Executive Committee, such actions shall be reported within ten days after such action. All actions of the Executive Committee shall be included in the minutes of the Board of Directors meeting. Form 990, Part VI, Line 6 Classes of members or stockholders THE PRESIDENT OF THE UNIVERSITY OF CENTRAL FLORIDA HAS THE RIGHT TO APPOINT BOARD MEMBERS OF UCF ATHLETICS. Form 990, Part VI, Line 7a Members or stockholders electing members of governing body THE BOARD OF DIRECTORS SHALL CONSTITUTE THE MEMBERS OF THE ORGANIZATION. THE FOLLOWING SHALL BE MEMBERS OF THE BOARD OF DIRECTORS OF THE ORGANIZATION: A. THE PRESIDENT OF THE UNIVERSITY OF CENTRAL FLORIDA OR HIS DESIGNEE. B. THE CHAIRMAN OF THE UNIVERSITY OF CENTRAL FLORIDA BOARD OF TRUSTEES OR HIS DESIGNEE. C. THE PRESIDENT OF THE UNIVERSITY OF CENTRAL FLORIDA ALUMNI ASSOCIATION OR DESIGNEE. D. THE PRESIDENT OF THE UNIVERSITY OF CENTRAL FLORIDA GOLDEN KNIGHTS CLUB OR DESIGNEE. E. THREE MEMBERS OF THE PUBLIC AS APPOINTED BY THE PRESIDENT OF THE UNIVERSITY FOR SUCH TERMS AS THE PRESIDENT OF THE UNIVERSITY SHALL DESIGNATE. Form 990, Part VI, Line 11b Review of form 990 by governing body THE COMPLETED FORM 990 WILL BE REVIEWED BY THE ORGANIZATION'S CFO AND ATHLETIC DIRECTOR. Form 990, Part VI, Line 12c Conflict of interest policy CONFLICT OF INTEREST IS A COMPONENT OF UCFAA EMPLOYMENT AGREEMENTS, WHICH IS MONITORED BY THE NCAA OUTSIDE INCOME FORM SUBMITTED IN MAY/JUNE EACH YEAR. Additionally, UCFAA has implemented its own Conflict of Interest policy applying to all officers, directors, and key employees of UCFAA. This policy is intended to supplement, but not replace, any applicable state laws governing conflicts of interest applicable to nonprofit corporations. The directors, officers, committee members, and key employees of the organization are chosen to serve the purposes to which the organization is dedicated. These persons have a duty to conduct the affairs of the organization in a manner consistent with such purposes and not to advance their personal interests. The conflict of interest policy is intended to permit the organization and its directors, officers, committee members, and key employees to identify, evaluate, and address any real, potential, or apparent conflicts of interest that might, in fact or in appearance, call into question that person's duty of loyalty to the organization. This policy will be administered by the Board Governance Committee with the assistance of the Office of Legal Counsel and CFO. In connection with any actual or possible conflict of interest, an interested person (as defined below) must disclose the existence and nature of his or her financial interest and must be given the opportunity to disclose all material facts, to the directors and members of the Board of Directors for consideration of the proposed transaction or arrangement. An interested person shall disclose a conflict of interest: (a) prior to voting on or otherwise discharging their duties with respect to any matter involving the conflict which comes before the board or any committee; (b) prior to entering into any contract or transaction involving the conflict; (c) as soon as possible after the interested person learns of the conflict; and (d) on the Annual Disclosure form. An interested person who has or learns about a potential conflict of interest should disclose promptly to the Chair of the Board of Directors and the Organization's CFO the material facts surrounding any potential conflict of interest, including specific information concerning the terms of any contract or transaction with the Organization. All effort should be made to disclose any such contract or transaction, and have it approved by the committee before the arrangement is entered into. Following receipt of information concerning a contract or transaction involving a potential conflict of interest, the Board of Directors shall consider the material facts concerning the proposed contract or transaction, including the process by which the decision was made to recommend entering into the arrangement on the terms proposed. The committee shall approve only those contracts or transactions in which the terms are fair and reasonable to the Organization and the arrangements are consistent with the best interests of the Organization. Fairness includes, but is not limited to, the concepts that the Organization should pay no more than fair market value for any goods or services which the Organization receives and that the Organization should receive fair market value consideration for any goods or services that it furnishes others. The committee shall set forth the basis for its decision with respect to approval of contracts or transactions involving conflicts of interest in the minutes of the meeting at which the decision is made, including the basis for determining that the consideration to be paid is fair to the Organization including any comparability data used to make such determination. Form 990, Part VI, Line 19 Required documents available to the public The organization's governing documents, Conflict of Interest policy, and financial statements are available to the public on the organization's website. These documents are also available upon request. Form 990, Part VIII, Line 2f Other Program Service Revenue Other operating revenue - Total Revenue: 2804424, Related or Exempt Function Revenue: 2804424, Unrelated Business Revenue: , Revenue Excluded from Tax Under Sections 512, 513, or 514: ; Other nonoperating revenue - Total Revenue: 147083, Related or Exempt Function Revenue: 147083, Unrelated Business Revenue: , Revenue Excluded from Tax Under Sections 512, 513, or 514: ; Form 990, Part IX, Line 11g Other Fees Contracted Services - Total Expense: 10235617, Program Service Expense: 7662371, Management and General Expenses: 2112944, Fundraising Expenses: 460302; Medical Services - Total Expense: 389961, Program Service Expense: 225237, Management and General Expenses: 36069, Fundraising Expenses: 128655; Sponsorships - Total Expense: 218823, Program Service Expense: 218823, Management and General Expenses: , Fundraising Expenses: ; UNIVERSITY OF CENTRAL FLORIDA 4000 CENTRAL FLORIDA BLVD ORLANDO FL 32816 592924021 EDUCATION FL NA false UNIVERSITY OF CENTRAL FLORIDA STADIUM CORPORATION 12424 RESEARCH PARKWAY 300 Orlando FL 32826 203794571 HOLDING COMPANY FL 501(c)(3) 5 UCF false UNIVERSITY OF CENTRAL FLORIDA CONVOCATION CORPORATION 12424 RESEARCH PARKWAY 300 ORLANDO FL 32826 161733312 MANAGEMENT FL 501(c)(3) Type I UCF false UNIVERSITY OF CENTRAL FLORIDA FINANCE CORPORATION 12424 RESEARCH PARKWAY 300 ORLANDO FL 32826 208919971 FINANCE FL 501(c)(3) Type I UCF false UNIVERSITY OF CENTRAL FLORIDA RESEARCH FOUNDATION INC 12201 RESEARCH PKWY 501 ORLANDO FL 32826 593086453 SUPPORT UCF FL 501(c)(3) Type I UCF false UNIVERSITY OF CENTRAL FLORIDA FOUNDATION INC 12424 RESEARCH PKWY 250 ORLANDO FL 32826 596211832 SUPPORT UCF FL 501(c)(3) 5 UCF false UNIVERSITY OF CENTRAL FLORIDA ACADEMIC HEALTH INC 6850 LAKE NONA BLVD ORLANDO FL 32827 812946322 SUPPORT UCF FL 501(c)(3) Type I UCF false LIMBITLESS SOLUTIONS INC 12424 RESEARCH PKWY 300 ORLANDO FL 32826 471944657 SUPPORT UCF FL 501(c)(3) Type I UCF false Central Florida Clinical Practice Organization Incorporated 6850 Lake Nona Blvd Orlando FL 32827 611566097 SUPPORT UCF FL 501(c)(3) 10 UCF false false false true true true false false false false false true false false true true false false true true