UNIVERSITY OF GEORGIA ATHLETIC ASSOCIATION INC: Form 990, tax year 2021
View the entire original 990 at ProPublica ↗
- Organization
- UNIVERSITY OF GEORGIA ATHLETIC ASSOCIATION INC (EIN 58-0652518)
- Tax period
- 2021-07-01 to 2022-06-30
- Filed
- 2023-02-21
- IRS object ID
- 202330529349300133
- Schema version
- 2021v4.2
- 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 B
- Schedule D
- Schedule I
- Schedule J
- Schedule K
- Schedule O
- Schedule R
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2023-02-21T18:30:14+00:00 | ReturnTs |
| Tax Period End | 2022-06-30 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 346565596 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Ernst & Young US LLP | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 55 Ivan Allen Jr Blvd Ste 1000 | AddressLine1Txt |
| City | Atlanta | CityNm |
| State Abbreviation | GA | StateAbbreviationCd |
| ZIP | 30308 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2021-07-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 580652518 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | University of Georgia Athletic Assn Inc | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | UNIV | BusinessNameControlTxt |
| Phone | 7065421197 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 456 East Broad Street Ste 225 | AddressLine1Txt |
| City | Athens | CityNm |
| State Abbreviation | GA | StateAbbreviationCd |
| ZIP | 30602 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | Ryan Nesbit | PersonNm |
| Person Title | Treasurer | PersonTitleTxt |
| Signature | 2023-02-21 | SignatureDt |
| Discuss With Paid Preparer | Yes (true) | DiscussWithPaidPreparerInd |
Signing Officer SigningOfficerGrp
Person Full Name PersonFullName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person First | Ryan | PersonFirstNm |
| Person Last | Nesbit | PersonLastNm |
| Field | Value | IRS element (for citing) |
|---|---|---|
| SSN | 999009999 | SSN |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | Aerrial M Orr | PreparerPersonNm |
| PTIN | P01598400 | PTIN |
| Phone | 4048748300 | PhoneNum |
| Preparation | 2018-02-05 | PreparationDt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2021 | TaxYr |
| Build TS | 2023-03-07 01:45:13Z | BuildTS |
Form 990 IRS990
Principal Ofcr Business Name PrincipalOfcrBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Jere W Morehead | BusinessNameLine1Txt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 456 East Broad Street Ste 225 | AddressLine1Txt |
| City | Athens | CityNm |
| State Abbreviation | GA | StateAbbreviationCd |
| ZIP | 30602 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $203,196,101 | GrossReceiptsAmt |
| Group Return For Affiliates | false | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | www.georgiadogs.com | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1928 | FormationYr |
| Legal Domicile State | GA | LegalDomicileStateCd |
| Activity Or Mission | To offer nationally competitive intercollegiate athletic programs which reflect the interest of our students, faculty, the Southeastern Conference, and the people of Georgia. | ActivityOrMissionDesc |
| Voting Members Governing Body | 19 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 9 | VotingMembersIndependentCnt |
| Total Employee | 86 | TotalEmployeeCnt |
| Total Volunteers | 21 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $47,291,133 | PYContributionsGrantsAmt |
| CY Contributions Grants | $72,250,633 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $97,598,341 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $113,092,350 | CYProgramServiceRevenueAmt |
| PY Investment Income | $24,512 | PYInvestmentIncomeAmt |
| CY Investment Income | $6,090 | CYInvestmentIncomeAmt |
| PY Other Revenue | $8,263,145 | PYOtherRevenueAmt |
| CY Other Revenue | $17,722,599 | CYOtherRevenueAmt |
| PY Total Revenue | $153,177,131 | PYTotalRevenueAmt |
| CY Total Revenue | $203,071,672 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $16,530,881 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $16,377,100 | CYGrantsAndSimilarPaidAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $56,802,010 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $75,691,490 | CYSalariesCompEmpBnftPaidAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $3,071,781 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $59,223,081 | PYOtherExpensesAmt |
| CY Other Expenses | $88,057,329 | CYOtherExpensesAmt |
| PY Total Expenses | $132,555,972 | PYTotalExpensesAmt |
| CY Total Expenses | $180,125,919 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $20,621,159 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $22,945,753 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $493,615,879 | TotalAssetsBOYAmt |
| Total Assets EOY | $507,396,719 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $136,450,288 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $130,812,825 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $357,165,591 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $376,583,894 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Mission | Our mission is to offer nationally competitive intercollegiate athletic programs which reflect the interests of our students and faculty, the Southeastern Conference, and the people of Georgia, and provide a worthwhile experience for our student-athletes, teaching them the meaning of integrity and ethical conduct, the basic principles of amateur competition, sportsmanship, and the principle of equitable opportunity for all students and staff. We seek to enhance the academic endeavors of the University of Georgia, by helping through our success to attract both promising students and the assistance of private philanthropy, and by providing direct financial support. | MissionDesc |
| Significant New Program Srvc | false | SignificantNewProgramSrvcInd |
| Significant Change | false | SignificantChangeInd |
| Expense | $55,571,024 | ExpenseAmt |
| Grant | $3,509,826 | GrantAmt |
| Revenue | $33,719,175 | RevenueAmt |
| Desc | The football program with the University of Georgia Athletic Association enhances the academic endeavors of the University of Georgia by helping, through its success, to attract both promising students and the assistance of private philanthropy, and by providing direct financial support to the institution. | Desc |
Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $13,757,681 | ExpenseAmt |
| Grant | $579,896 | GrantAmt |
| Revenue | $947,492 | RevenueAmt |
| Desc | The men's basketball program with the University of Georgia Athletic Association enhances the academic endeavors of the University of Georgia by helping, through its success, to attract both promising students and the assistance of private philanthropy, and by providing direct financial support to the institution. | Desc |
Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $6,126,356 | ExpenseAmt |
| Grant | $610,745 | GrantAmt |
| Revenue | $120,009 | RevenueAmt |
| Desc | The women's basketball program with the University of Georgia Athletic Association enhances the academic endeavors of the University of Georgia by helping, through its success, to attract both promising students and the assistance of private philanthropy, and by providing direct financial support to the institution. | Desc |
Prog Srvc Accom Acty Other ProgSrvcAccomActyOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $70,116,226 | ExpenseAmt |
| Grant | $11,676,633 | GrantAmt |
| Revenue | $96,011,258 | RevenueAmt |
| Desc | Other college athletic sports, along with their associated revenue streams from contributions, SEC/NCAA distributions, media, licensing and student fees. | Desc |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Other Prog Srvc Expense | $70,116,226 | TotalOtherProgSrvcExpenseAmt |
| Total Other Prog Srvc Grant | $11,676,633 | TotalOtherProgSrvcGrantAmt |
| Total Other Prog Srvc Revenue | $96,011,258 | TotalOtherProgSrvcRevenueAmt |
| Total Program Service Expenses | $145,571,287 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (true) | DescribedInSection501c3Ind |
| Schedule B Required | Yes (true) | ScheduleBRequiredInd |
| Political Campaign Acty | false | PoliticalCampaignActyInd |
| Lobbying Activities | false | LobbyingActivitiesInd |
| Donor Advised Fund | false | DonorAdvisedFundInd |
| Conservation Easements | false | ConservationEasementsInd |
| Collections Of Art | false | CollectionsOfArtInd |
| Credit Counseling | false | CreditCounselingInd |
| Donor Rstr Or Quasi Endowments | false | DonorRstrOrQuasiEndowmentsInd |
| Report Land Building Equipment | Yes (true) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | false | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | false | ReportProgramRelatedInvstInd |
| Report Other Assets | Yes (true) | ReportOtherAssetsInd |
| Report Other Liabilities | Yes (true) | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | false | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | Yes (true) | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | Yes (true) | ConsolidatedAuditFinclStmtInd |
| School Operating | false | SchoolOperatingInd |
| Foreign Office | false | ForeignOfficeInd |
| Foreign Activities | false | ForeignActivitiesInd |
| More Than5000 K To Org | false | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | false | MoreThan5000KToIndividualsInd |
| Professional Fundraising | false | ProfessionalFundraisingInd |
| Fundraising Activities | false | FundraisingActivitiesInd |
| Gaming Activities | false | GamingActivitiesInd |
| Operate Hospital | false | OperateHospitalInd |
| Grants To Organizations | Yes (true) | GrantsToOrganizationsInd |
| Grants To Individuals | Yes (true) | GrantsToIndividualsInd |
| Schedule J Required | Yes (true) | ScheduleJRequiredInd |
| Tax Exempt Bonds | Yes (true) | TaxExemptBondsInd |
| Invest Tax Exempt Bonds | false | InvestTaxExemptBondsInd |
| Escrow Account | false | EscrowAccountInd |
| On Behalf Of Issuer | false | OnBehalfOfIssuerInd |
| Engaged In Excess Benefit Trans | false | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | false | PYExcessBenefitTransInd |
| Loan Outstanding | false | LoanOutstandingInd |
| Grant To Related Person | false | GrantToRelatedPersonInd |
| Business Rln With Org Mem | false | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | false | BusinessRlnWithFamMemInd |
| Business Rln With35 Ctrl Ent | false | BusinessRlnWith35CtrlEntInd |
| Deductible Non Cash Contri | false | DeductibleNonCashContriInd |
| Deductible Art Contribution | false | DeductibleArtContributionInd |
| Terminate Operations | false | TerminateOperationsInd |
| Partial Liquidation | false | PartialLiquidationInd |
| Disregarded Entity | false | DisregardedEntityInd |
| Related Entity | Yes (true) | RelatedEntityInd |
| Related Organization Ctrl Ent | false | RelatedOrganizationCtrlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | false | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | false | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (true) | ScheduleORequiredInd |
| Info In Schedule O Part V | Yes (X) | InfoInScheduleOPartVInd |
| IRP Document | 149 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (true) | BackupWthldComplianceInd |
| Employee | 86 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (true) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | false | UnrelatedBusIncmOverLimitInd |
| Foreign Financial Account | false | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | false | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | false | TaxablePartyNotificationInd |
| Nondeductible Contributions | false | NondeductibleContributionsInd |
| Quid Pro Quo Contributions | Yes (true) | QuidProQuoContributionsInd |
| Quid Pro Quo Contri Discl | Yes (true) | QuidProQuoContriDisclInd |
| Form8282 Property Disposed Of | false | Form8282PropertyDisposedOfInd |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | false | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | false | PayPremiumsPrsnlBnftCntrctInd |
| Indoor Tanning Services | false | IndoorTanningServicesInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | false | SubjToTaxRmnrtnExPrchtPymtInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 19 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 9 | IndependentVotingMemberCnt |
| Family Or Business Rln | false | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | false | DelegationOfMgmtDutiesInd |
| Change To Org Documents | false | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | false | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | false | MembersOrStockholdersInd |
| Election Of Board Members | false | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | false | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (true) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (true) | MinutesOfCommitteesInd |
| Officer Mailing Address | false | OfficerMailingAddressInd |
| Local Chapters | false | LocalChaptersInd |
| Form990 Provided To Gvrn Body | Yes (true) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (true) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (true) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (true) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (true) | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (true) | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (true) | CompensationProcessCEOInd |
| Compensation Process Other | Yes (true) | CompensationProcessOtherInd |
| Investment In Joint Venture | false | InvestmentInJointVentureInd |
| States Where Copy Of Return Is Fld | GA | StatesWhereCopyOfReturnIsFldCd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Chad Cleveland | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 7065421197 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 456 East Broad Street | AddressLine1Txt |
| City | Athens | CityNm |
| State Abbreviation | GA | StateAbbreviationCd |
| ZIP | 30602 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (33 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Average Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | Key EmployeeKeyEmployeeInd | Highest Compensated EmployeeHighestCompensatedEmployeeInd | Former Ofcr Director TrusteeFormerOfcrDirectorTrusteeInd |
|---|---|---|---|---|---|---|---|---|---|---|
| David E Shipley | ||||||||||
| Sec / Faculty Athletics Rep | 2.0 | 50.0 | Yes (X) | Yes (X) | $0 | $312,098 | $43,892 | |||
| Jere W Morehead | ||||||||||
| Chairman | 2.0 | 50.0 | Yes (X) | Yes (X) | $0 | $683,265 | $268,488 | |||
| Ryan A Nesbit | ||||||||||
| Treasurer | 2.0 | 50.0 | Yes (X) | Yes (X) | $0 | $295,888 | $90,204 | |||
| S Jack Hu | ||||||||||
| Vice Chairman | 2.0 | 50.0 | Yes (X) | Yes (X) | $0 | $493,731 | $51,883 | |||
| Annette Poulsen | ||||||||||
| Appointed Faculty | 1.0 | 40.0 | Yes (X) | $0 | $384,077 | $35,165 | ||||
| Brennan Cox | ||||||||||
| Student | 1.0 | 0.0 | Yes (X) | $0 | $0 | $0 | ||||
| Christopher Cummiskey | ||||||||||
| Alumni | 1.0 | 0.0 | Yes (X) | $0 | $0 | $0 | ||||
| Esra Santesso | ||||||||||
| Elected Faculty | 1.0 | 40.0 | Yes (X) | $0 | $77,172 | $31,912 | ||||
| J Marshall Shepherd | ||||||||||
| Appointed Faculty | 1.0 | 40.0 | Yes (X) | $0 | $244,928 | $48,555 | ||||
| Jean Martin-Williams | ||||||||||
| Elected Faculty | 1.0 | 40.0 | Yes (X) | $0 | $173,446 | $45,899 | ||||
| Jon C Stinchcomb | ||||||||||
| Alumni | 1.0 | 0.0 | Yes (X) | $0 | $0 | $0 | ||||
| K Paige Carmichael | ||||||||||
| Appointed Faculty | 1.0 | 40.0 | Yes (X) | $0 | $165,603 | $50,683 | ||||
| Kessel Stelling | ||||||||||
| Alumni | 1.0 | 0.0 | Yes (X) | $0 | $0 | $0 | ||||
| Lisa G Wood | ||||||||||
| Alumni | 1.0 | 0.0 | Yes (X) | $0 | $0 | $0 | ||||
| Luke Naeher | ||||||||||
| Elected Faculty | 1.0 | 40.0 | Yes (X) | $0 | $143,380 | $59,143 | ||||
| Samuel D Holmes | ||||||||||
| Alumni | 1.0 | 0.0 | Yes (X) | $0 | $0 | $0 | ||||
| Steve C Jones | ||||||||||
| Alumni | 1.0 | 0.0 | Yes (X) | $0 | $0 | $0 | ||||
| William D Young Jr | ||||||||||
| Alumni | 1.0 | 0.0 | Yes (X) | $0 | $0 | $0 | ||||
| Yvette Daniels | ||||||||||
| Alumni Association President | 1.0 | 0.0 | Yes (X) | $0 | $0 | $0 | ||||
| Darrice Griffin | ||||||||||
| Deputy Director of Athletics | 50.0 | 0.0 | $0 | $261,544 | $32,293 | Yes (X) | ||||
| Joshua Brooks | ||||||||||
| Athletic Director | 50.0 | 0.0 | $24,138 | $731,528 | $117,356 | Yes (X) | ||||
| Kirby P Smart | ||||||||||
| Head Football Coach | 50.0 | 0.0 | $6,900,000 | $552,637 | $52,084 | Yes (X) | ||||
| M Joni Taylor | ||||||||||
| Head Women's Basketball Coach | 50.0 | 0.0 | $566,667 | $312,187 | $53,083 | Yes (X) | ||||
| Scott Stricklin | ||||||||||
| Head Baseball Coach | 50.0 | 0.0 | $355,000 | $308,017 | $48,034 | Yes (X) | ||||
| Stephanie Y Ransom | ||||||||||
| Deputy Director of Athletics | 50.0 | 0.0 | $0 | $229,004 | $67,408 | Yes (X) | ||||
| Thomas Crean | ||||||||||
| Head Men's Basketball Coach | 50.0 | 0.0 | $2,800,000 | $443,847 | $26,334 | Yes (X) | ||||
| Antonio D McGee | ||||||||||
| Assistant Football Coach | 50.0 | 0.0 | $572,623 | $376,271 | $84,361 | Yes (X) | ||||
| Daniel A Lanning | ||||||||||
| Assistant Football Coach | 50.0 | 0.0 | $1,448,147 | $392,466 | $52,794 | Yes (X) | ||||
| Matthew Luke | ||||||||||
| Assistant Football Coach | 50.0 | 0.0 | $675,000 | $379,661 | $51,639 | Yes (X) | ||||
| Todd Monken | ||||||||||
| Assistant Football Coach | 50.0 | 0.0 | $941,004 | $393,501 | $54,473 | Yes (X) | ||||
| Travion Scott | ||||||||||
| Assistant Football Coach | 50.0 | 0.0 | $389,996 | $297,485 | $51,639 | Yes (X) | ||||
| James R Coley | ||||||||||
| Former Assistant Football Coach | 0.0 | 0.0 | $525,000 | $0 | $0 | Yes (X) | ||||
| Libby S Morris | ||||||||||
| Former Vice Chairman | 0.0 | 0.0 | $0 | $231,057 | $66,350 | Yes (X) | ||||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $15,197,575 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $7,882,793 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $1,483,672 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 22 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | Yes (true) | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | Yes (true) | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | false | CompensationFromOtherSrcsInd |
Contractor Compensation ContractorCompensationGrp (5 entries)
| Address Line1ContractorAddress/USAddress/AddressLine1Txt | CityContractorAddress/USAddress/CityNm | State AbbreviationContractorAddress/USAddress/StateAbbreviationCd | ZIPContractorAddress/USAddress/ZIPCd | ServicesServicesDesc | CompensationCompensationAmt | Address Line2ContractorAddress/USAddress/AddressLine2Txt |
|---|---|---|---|---|---|---|
| NAHGA CLAIM SERVICES | ||||||
| PO BOX 189 - 88 MAIN STREET | Bridgton | ME | 04009 | Insurance | $1,318,258 | |
| A-L TIER II LLC | ||||||
| 505 Hobbs Road | Jefferson City | MO | 65109 | Sports Management | $398,193 | |
| PRISTINE GOLF LLC | ||||||
| PO Box 405 | Colbert | GA | 30628 | Construction Svcs | $337,210 | |
| PIEDMONT HEALTHCARE INC | ||||||
| 2727 Paces Ferry Road | Atlanta | GA | 30339 | Healthcare | $208,000 | Building II Suite 700 |
| BLASEN MECHANICAL LLC | ||||||
| 469 Mulberry Road | Winder | GA | 30680 | Construction Services | $170,676 | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 6 | CntrctRcvdGreaterThan100KCnt |
| All Other Contributions | $72,250,633 | AllOtherContributionsAmt |
| Total Contributions | $72,250,633 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp (5 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| Ticket Revenue | 711211 | $35,287,306 | $35,287,306 |
| NCAA/SEC Distribution | 711211 | $48,656,830 | $48,656,830 |
| Media Revenue | 711211 | $13,077,787 | $13,077,787 |
| Sky Suites | 711211 | $7,069,929 | $7,069,929 |
| Student Fees | 711211 | $3,530,802 | $3,530,802 |
Total Oth Program Service Rev TotalOthProgramServiceRevGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $5,469,696 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $5,469,696 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $0 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $113,092,350 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $23,105 | TotalRevenueColumnAmt |
| Exclusion | $23,105 | ExclusionAmt |
Rental Income Or Loss RentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $0 | RealAmt |
| Personal | $0 | PersonalAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other | $107,414 | OtherAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other | $124,429 | OtherAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $0 | SecuritiesAmt |
| Other | -$17,015 | OtherAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | -$17,015 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | -$17,015 | RelatedOrExemptFuncIncomeAmt |
Other Revenue Misc OtherRevenueMiscGrp (3 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| Licensing & Promotions | 711211 | $11,362,748 | $11,362,748 |
| Product Endorsements | 711211 | $1,569,616 | $1,569,616 |
| Postage & Handling | 900099 | $216,750 | $216,750 |
Miscellaneous Revenue MiscellaneousRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $4,573,485 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $4,573,485 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $0 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $17,722,599 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $203,071,672 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $130,797,934 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $23,105 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part IX | Yes (X) | InfoInScheduleOPartIXInd |
Grants To Domestic Orgs GrantsToDomesticOrgsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $4,500,000 | TotalAmt |
| Program Services | $4,500,000 | ProgramServicesAmt |
Grants To Domestic Individuals GrantsToDomesticIndividualsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $11,877,100 | TotalAmt |
| Program Services | $11,877,100 | ProgramServicesAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $10,645,805 | TotalAmt |
| Program Services | $10,645,805 | ProgramServicesAmt |
| Management And General | $0 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $54,969,495 | TotalAmt |
| Program Services | $45,969,807 | ProgramServicesAmt |
| Management And General | $7,707,939 | ManagementAndGeneralAmt |
| Fundraising | $1,291,749 | FundraisingAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $4,282,116 | TotalAmt |
| Program Services | $3,003,060 | ProgramServicesAmt |
| Management And General | $1,124,519 | ManagementAndGeneralAmt |
| Fundraising | $154,537 | FundraisingAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,825,888 | TotalAmt |
| Program Services | $1,981,804 | ProgramServicesAmt |
| Management And General | $742,101 | ManagementAndGeneralAmt |
| Fundraising | $101,983 | FundraisingAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,968,186 | TotalAmt |
| Program Services | $2,081,597 | ProgramServicesAmt |
| Management And General | $779,470 | ManagementAndGeneralAmt |
| Fundraising | $107,119 | FundraisingAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $197,196 | TotalAmt |
| Management And General | $197,196 | ManagementAndGeneralAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $119,461 | TotalAmt |
| Management And General | $119,461 | ManagementAndGeneralAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,788,105 | TotalAmt |
| Program Services | $2,559,505 | ProgramServicesAmt |
| Management And General | $228,600 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,602,872 | TotalAmt |
| Program Services | $1,602,872 | ProgramServicesAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $5,317,596 | TotalAmt |
| Program Services | $2,654,539 | ProgramServicesAmt |
| Management And General | $2,306,182 | ManagementAndGeneralAmt |
| Fundraising | $356,875 | FundraisingAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,471,417 | TotalAmt |
| Management And General | $2,471,417 | ManagementAndGeneralAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $10,383,087 | TotalAmt |
| Program Services | $9,388,802 | ProgramServicesAmt |
| Management And General | $896,712 | ManagementAndGeneralAmt |
| Fundraising | $97,573 | FundraisingAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,332,298 | TotalAmt |
| Management And General | $3,332,298 | ManagementAndGeneralAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $12,051,470 | TotalAmt |
| Program Services | $12,051,470 | ProgramServicesAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $937,259 | TotalAmt |
| Program Services | $263,312 | ProgramServicesAmt |
| Management And General | $673,947 | ManagementAndGeneralAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt |
|---|---|---|---|
| REPAIR AND MAINTENANCE | $11,398,958 | $1,746,425 | $9,652,533 |
| RECRUITING | $6,941,202 | $6,941,202 | |
| GAME AND MEET EXPENSE | $5,226,457 | $5,226,457 | |
| MEDICAL FEES AND EXPENSES | $1,527,540 | $1,527,540 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $23,762,411 | TotalAmt |
| Program Services | $21,549,990 | ProgramServicesAmt |
| Management And General | $1,250,476 | ManagementAndGeneralAmt |
| Fundraising | $961,945 | FundraisingAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $180,125,919 | TotalAmt |
| Program Services | $145,571,287 | ProgramServicesAmt |
| Management And General | $31,482,851 | ManagementAndGeneralAmt |
| Fundraising | $3,071,781 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $9,880 | BOYAmt |
| EOY | $8,673 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $57,327,369 | BOYAmt |
| EOY | $63,130,126 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $5,302,618 | BOYAmt |
| EOY | $4,836,718 | EOYAmt |
Receivables From Officers Etc ReceivablesFromOfficersEtcGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Rcvbl From Disqualified Prsn RcvblFromDisqualifiedPrsnGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $115,175 | BOYAmt |
| EOY | $1,245,829 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $545,166,174 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $164,152,533 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $366,273,883 | BOYAmt |
| EOY | $381,013,641 | EOYAmt |
Investments Other Securities InvestmentsOtherSecuritiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
Investments Program Related InvestmentsProgramRelatedGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
Intangible Assets IntangibleAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $308,513 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $64,586,954 | BOYAmt |
| EOY | $56,853,219 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $493,615,879 | BOYAmt |
| EOY | $507,396,719 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $22,159,142 | BOYAmt |
| EOY | $23,180,866 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $31,293,061 | BOYAmt |
| EOY | $32,158,014 | EOYAmt |
Tax Exempt Bond Liabilities TaxExemptBondLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $74,091,121 | BOYAmt |
| EOY | $68,259,435 | EOYAmt |
Loans From Officers Directors LoansFromOfficersDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $5,001,000 | BOYAmt |
| EOY | $5,001,000 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,905,964 | BOYAmt |
| EOY | $2,213,510 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $136,450,288 | BOYAmt |
| EOY | $130,812,825 | EOYAmt |
No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $357,165,591 | BOYAmt |
| EOY | $376,583,894 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $357,165,591 | BOYAmt |
| EOY | $376,583,894 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $493,615,879 | BOYAmt |
| EOY | $507,396,719 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | $22,945,753 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | -$3,522,536 | NetUnrlzdGainsLossesInvstAmt |
| Prior Period Adjustments | -$4,914 | PriorPeriodAdjustmentsAmt |
| Other Changes In Net Assets | $0 | OtherChangesInNetAssetsAmt |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | false | AccountantCompileOrReviewInd |
| FS Audited | Yes (true) | FSAuditedInd |
FS Audited Basis FSAuditedBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Consol And Sep Basis Fincl Stmt | Yes (X) | ConsolAndSepBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | Yes (true) | AuditCommitteeInd |
| Federal Grant Audit Required | false | FederalGrantAuditRequiredInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| College Organization | Yes (X) | CollegeOrganizationInd |
Gifts Grants Contri Rcvd170 GiftsGrantsContriRcvd170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $65,992,779 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $50,501,383 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $62,602,156 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $47,291,133 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $72,250,633 | CurrentTaxYearAmt |
| Total | $298,638,084 | TotalAmt |
Tax Rev Levied Orgnztnl Bnft170 TaxRevLeviedOrgnztnlBnft170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Govt Furn Srvc Fclts Vl170 GovtFurnSrvcFcltsVl170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Total Calendar Year170 TotalCalendarYear170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $65,992,779 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $50,501,383 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $62,602,156 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $47,291,133 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $72,250,633 | CurrentTaxYearAmt |
| Total | $298,638,084 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Substantial Contributors Tot | $0 | SubstantialContributorsTotAmt |
| Public Support Total170 | $298,638,084 | PublicSupportTotal170Amt |
Gross Investment Income170 GrossInvestmentIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $338,196 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $630,275 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $555,135 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $64,452 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $23,105 | CurrentTaxYearAmt |
| Total | $1,611,163 | TotalAmt |
Unrelated Business Net Incm170 UnrelatedBusinessNetIncm170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Other Income170 OtherIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $10,957,576 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $9,050,243 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $9,734,920 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $8,263,145 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $17,722,599 | CurrentTaxYearAmt |
| Total | $55,728,483 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Support | $355,977,730 | TotalSupportAmt |
| Gross Receipts Rltd Activities | $522,902,807 | GrossReceiptsRltdActivitiesAmt |
| Public Support CY170 | 0.8389 | PublicSupportCY170Pct |
| Public Support PY170 | 0.8536 | PublicSupportPY170Pct |
| Thirty Thr Pct Suprt Tests CY170 | Yes (X) | ThirtyThrPctSuprtTestsCY170Ind |
Form990 Schedule A Part VI Form990ScheduleAPartVIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | Schedule A, Part II, Line 10 Other Income | FormAndLineReferenceDesc |
| Explanation | DESCRIPTION - LICENSING, COLUMN A - 7392670.0, COLUMN B - 6071323.0, COLUMN C - 5942226.0, COLUMN D - 4970834.0, COLUMN E - 11362748.0, COLUMN F - 35739801.0; DESCRIPTION - PRODUCT ENDORSEMENTS, COLUMN A - 1127500.0, COLUMN B - 1035000.0, COLUMN C - 1404615.0, COLUMN D - 1402115.0, COLUMN E - 1569616.0, COLUMN F - 6538846.0; DESCRIPTION - POSTAGE AND HANDLING, COLUMN A - 668265.0, COLUMN B - 123969.0, COLUMN C - 800593.0, COLUMN D - 87370.0, COLUMN E - 216750.0, COLUMN F - 1896947.0; DESCRIPTION - OTHER INCOME, COLUMN A - 1769141.0, COLUMN B - 1819951.0, COLUMN C - 1587486.0, COLUMN D - 1802826.0, COLUMN E - 4573485.0, COLUMN F - 11552889.0; | ExplanationTxt |
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
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $486,810,586 | OtherCostOrOtherBasisAmt |
| Depreciation | $133,017,363 | DepreciationAmt |
| Book Value | $353,793,223 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $12,237,876 | OtherCostOrOtherBasisAmt |
| Depreciation | $7,488,286 | DepreciationAmt |
| Book Value | $4,749,590 | BookValueAmt |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $46,117,712 | OtherCostOrOtherBasisAmt |
| Depreciation | $23,646,884 | DepreciationAmt |
| Book Value | $22,470,828 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $381,013,641 | TotalBookValueLandBuildingsAmt |
Other Assets Org OtherAssetsOrgGrp (3 entries)
| DescDesc | Book ValueBookValueAmt |
|---|---|
| Annuities | $133,555 |
| Deferral Per GASB Stmt # 63 | $1,767,019 |
| Pooled Investment with UGA Fnd | $54,952,645 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Other Assets | $56,853,219 | TotalBookValueOtherAssetsAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp (3 entries)
| DescDesc | AmtAmt |
|---|---|
| Deferred Compensation Payable | $133,555 |
| Derivative Instrument Payable | $1,767,019 |
| Lease Obligations | $312,936 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $2,213,510 | TotalLiabilityAmt |
| Total Rev Etc Audited Fincl Stmt | $199,549,136 | TotalRevEtcAuditedFinclStmtAmt |
| Net Unrealized Gains Invst | -$3,522,536 | NetUnrealizedGainsInvstAmt |
| Other Revenue | $0 | OtherRevenueAmt |
| Revenue Not Reported | -$3,522,536 | RevenueNotReportedAmt |
| Revenue Subtotal | $203,071,672 | RevenueSubtotalAmt |
| Other Revenues Not Included | $0 | OtherRevenuesNotIncludedAmt |
| Revenue Not Reported Fincl Stmt | $0 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $203,071,672 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $180,125,919 | TotExpnsEtcAuditedFinclStmtAmt |
| Other Expenses Included | $0 | OtherExpensesIncludedAmt |
| Expenses Not Reported | $0 | ExpensesNotReportedAmt |
| Expenses Subtotal | $180,125,919 | ExpensesSubtotalAmt |
| Other Expenses Not Included | $0 | OtherExpensesNotIncludedAmt |
| Expenses Not Rpt Fincl Stmt | $0 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $180,125,919 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Schedule D, Part XI, Line 5 Reconciliation of Revenues | AFS Operating Revenues $168,764,743 Nonoperating Contributions $ 34,300,839 Investment Income $ 23,105 Gain/Loss on Disposal $ (17,015) ------------------- Total $203,071,672 |
| Schedule D, Part XII, Line 5 Reconciliation of Expenses | AFS Operating Expenses $ 172,293,620 Non Operating to UGA Foundation $ 4,500,000 Interest, Financing $ 3,332,299 -------------------- Total $180,125,919 |
Schedule I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Records Maintained | Yes (true) | GrantRecordsMaintainedInd |
Recipient Table RecipientTable
Recipient Business Name RecipientBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | University of Georgia Foundation | BusinessNameLine1Txt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 394 S Milledge Ave | AddressLine1Txt |
| City | Athens | CityNm |
| State Abbreviation | GA | StateAbbreviationCd |
| ZIP | 30602 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Recipient EIN | 586033837 | RecipientEIN |
| IRC Section | 501(c)3 | IRCSectionDesc |
| Cash Grant | $4,500,000 | CashGrantAmt |
| Purpose Of Grant | (See Statement) | PurposeOfGrantTxt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total501c3 Org | 1 | Total501c3OrgCnt |
| Total Other Org | 0 | TotalOtherOrgCnt |
Grants Other Asst To Indiv In US GrantsOtherAsstToIndivInUSGrp (17 entries)
| Grant TypeGrantTypeTxt | RecipientRecipientCnt | Cash GrantCashGrantAmt |
|---|---|---|
| Men's Baseball Scholarships | 31 | $425,760 |
| Men's Basketball Scholarships | 14 | $579,896 |
| Men's Football Scholarships | 106 | $3,509,826 |
| Men's Golf Scholarships | 10 | $170,230 |
| Men's Swimming Scholarships | 36 | $580,919 |
| Men's Tennis Scholarships | 11 | $203,461 |
| Men's Track Scholarships | 27 | $509,142 |
| Women's Basketball Scholarships | 16 | $610,745 |
| Women's Equestrian Scholarhsip | 65 | $693,150 |
| Women's Golf Scholarships | 8 | $268,069 |
| Women's Gymnastics Scholarships | 15 | $714,426 |
| Women's Soccer Scholarships | 39 | $609,922 |
| Women's Softball Scholarships | 23 | $508,532 |
| Women's Swimming Scholarships | 40 | $879,426 |
| Women's Tennis Scholarships | 8 | $348,476 |
| Women's Track Scholarships | 27 | $681,238 |
| Women's Volleyball Scholarships | 15 | $583,882 |
Supplemental Information Detail SupplementalInformationDetail (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Schedule I, Part II, Line 1(h) PURPOSE OF GRANT OR ASSISTANCE | UNIVERSITY OF GEORGIA FOUNDATION SUPPORT FOR VARIOUS SCHOLARSHIPS |
| Schedule I, Part I, Line 2 Procedures for monitoring use of grant funds. | Following NCAA Rules and Regulations, Individual coaches determine how much scholarship they wish to award to a student. The information is forwarded to the assistant athletic director for academics and eligibility, who in turn issues scholarship papers (signing papers) to the student. The student signs to accept the award. Reports are created and sent to the University of Georgia financial aid office to have the scholarship put on the student's award letter. Information is also sent to the bursar's office with specifics of which student gets what amount of money deferred by athletics. The bursar's office bills the University of Georgia Athletic Association for the deferments (for tuition, room and meals on campus). The University of Georgia Athletic Association also issues checks directly to students if they live off campus and receive scholarships for room and meals. Book scholarships are provided by having the athletic counselor give a charge slip to the student which lists the books they are allowed to purchase at the University of Georgia bookstore. The University of Georgia Athletic Association receives a monthly bill from the University of Georgia bookstore to pay for these charges. The counselors only issue book forms to students whose names appear on the scholarship book list provided by the assistant athletic director each semester. |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| First Class Or Charter Travel | Yes (X) | FirstClassOrCharterTravelInd |
| Travel For Companions | Yes (X) | TravelForCompanionsInd |
| Club Dues Or Fees | Yes (X) | ClubDuesOrFeesInd |
| Written Policy Ref T And E Expnss | Yes (true) | WrittenPolicyRefTAndEExpnssInd |
| Substantiation Required | Yes (true) | SubstantiationRequiredInd |
| Severance Payment | Yes (true) | SeverancePaymentInd |
| Supplemental Nonqual Rtr Plan | Yes (true) | SupplementalNonqualRtrPlanInd |
| Equity Based Comp Arrngm | false | EquityBasedCompArrngmInd |
| Comp Based On Revenue Of Flng Org | false | CompBasedOnRevenueOfFlngOrgInd |
| Comp Bsd On Rev Related Orgs | false | CompBsdOnRevRelatedOrgsInd |
| Comp Bsd Net Earns Flng Org | false | CompBsdNetEarnsFlngOrgInd |
| Comp Bsd Net Earns Rltd Orgs | false | CompBsdNetEarnsRltdOrgsInd |
| Any Non Fixed Payments | false | AnyNonFixedPaymentsInd |
| Initial Contract Exception | false | InitialContractExceptionInd |
Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (23 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 |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Jere W Morehead | ||||||||||||||
| Chairman | $0 | $657,265 | $0 | $0 | $0 | $26,000 | $0 | $260,240 | $0 | $8,248 | $0 | $951,753 | $0 | $0 |
| S Jack Hu | ||||||||||||||
| Vice Chairman | $0 | $493,731 | $0 | $0 | $0 | $0 | $0 | $26,796 | $0 | $25,087 | $0 | $545,614 | $0 | $0 |
| David E Shipley | ||||||||||||||
| Sec / Faculty Athletics Rep | $0 | $311,681 | $0 | $0 | $0 | $417 | $0 | $26,796 | $0 | $17,096 | $0 | $355,990 | $0 | $0 |
| Ryan A Nesbit | ||||||||||||||
| Treasurer | $0 | $271,471 | $0 | $0 | $0 | $24,417 | $0 | $60,027 | $0 | $30,177 | $0 | $386,092 | $0 | $0 |
| K Paige Carmichael | ||||||||||||||
| Appointed Faculty | $0 | $165,603 | $0 | $0 | $0 | $0 | $0 | $33,324 | $0 | $17,359 | $0 | $216,286 | $0 | $0 |
| Annette Poulsen | ||||||||||||||
| Appointed Faculty | $0 | $361,457 | $0 | $0 | $0 | $22,620 | $0 | $35,165 | $0 | $0 | $0 | $419,242 | $0 | $0 |
| J Marshall Shepherd | ||||||||||||||
| Appointed Faculty | $0 | $244,928 | $0 | $0 | $0 | $0 | $0 | $23,468 | $0 | $25,087 | $0 | $293,483 | $0 | $0 |
| Luke Naeher | ||||||||||||||
| Elected Faculty | $0 | $142,963 | $0 | $0 | $0 | $417 | $0 | $31,005 | $0 | $28,138 | $0 | $202,523 | $0 | $0 |
| Jean Martin-Williams | ||||||||||||||
| Elected Faculty | $0 | $173,446 | $0 | $0 | $0 | $0 | $0 | $17,092 | $0 | $28,807 | $0 | $219,345 | $0 | $0 |
| Joshua Brooks | ||||||||||||||
| Athletic Director | $0 | $697,585 | $24,138 | $0 | $0 | $33,943 | $0 | $91,025 | $0 | $26,331 | $24,138 | $848,884 | $0 | $0 |
| Darrice Griffin | ||||||||||||||
| Deputy Director of Athletics | $0 | $259,353 | $0 | $0 | $0 | $2,191 | $0 | $22,169 | $0 | $10,124 | $0 | $293,837 | $0 | $0 |
| Stephanie Y Ransom | ||||||||||||||
| Deputy Director of Athletics | $0 | $227,947 | $0 | $0 | $0 | $1,057 | $0 | $41,751 | $0 | $25,657 | $0 | $296,412 | $0 | $0 |
| Kirby P Smart | ||||||||||||||
| Head Football Coach | $0 | $491,541 | $6,900,000 | $0 | $0 | $61,096 | $0 | $26,796 | $0 | $25,288 | $6,900,000 | $604,721 | $0 | $0 |
| Scott Stricklin | ||||||||||||||
| Head Baseball Coach | $0 | $294,510 | $355,000 | $0 | $0 | $13,507 | $0 | $26,796 | $0 | $21,238 | $355,000 | $356,051 | $0 | $0 |
| Thomas Crean | ||||||||||||||
| Head Men's Basketball Coach | $0 | $443,847 | $2,800,000 | $0 | $0 | $0 | $0 | $26,334 | $0 | $0 | $2,800,000 | $470,181 | $0 | $0 |
| M Joni Taylor | ||||||||||||||
| Head Women's Basketball Coach | $0 | $277,351 | $566,667 | $0 | $0 | $34,836 | $0 | $26,796 | $0 | $26,287 | $566,667 | $365,270 | $0 | $0 |
| Daniel A Lanning | ||||||||||||||
| Assistant Football Coach | $0 | $380,081 | $1,448,147 | $0 | $0 | $12,385 | $0 | $26,796 | $0 | $25,998 | $1,448,147 | $445,260 | $0 | $0 |
| Todd Monken | ||||||||||||||
| Assistant Football Coach | $0 | $353,151 | $941,004 | $0 | $0 | $40,350 | $0 | $26,796 | $0 | $27,677 | $941,004 | $447,974 | $0 | $0 |
| Matthew Luke | ||||||||||||||
| Assistant Football Coach | $0 | $346,735 | $675,000 | $0 | $0 | $32,926 | $0 | $26,796 | $0 | $24,843 | $675,000 | $431,300 | $0 | $0 |
| Antonio D McGee | ||||||||||||||
| Assistant Football Coach | $0 | $364,440 | $572,623 | $0 | $0 | $11,831 | $0 | $58,318 | $0 | $26,043 | $572,623 | $460,632 | $0 | $0 |
| Travion Scott | ||||||||||||||
| Assistant Football Coach | $30 | $265,355 | $389,966 | $0 | $0 | $32,130 | $0 | $26,796 | $0 | $24,843 | $389,996 | $349,124 | $0 | $0 |
| James R Coley | ||||||||||||||
| Former Assistant Football Coach | $0 | $0 | $0 | $0 | $525,000 | $0 | $0 | $0 | $0 | $0 | $525,000 | $0 | $0 | $0 |
| Libby S Morris | ||||||||||||||
| Former Vice Chairman | $0 | $230,640 | $0 | $0 | $0 | $417 | $0 | $49,074 | $0 | $17,276 | $0 | $297,407 | $0 | $0 |
Supplemental Information Detail SupplementalInformationDetail (6 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Schedule J, Part I, Line 1a First-class or charter travel | Officers and key employees fly first class only through free upgrades. The University of Georgia Athletic Association utilizes a charter plane for business purposes. If the plane is at least filled 50% with occupants traveling for a bona fide business purpose, these individuals are allowed to fill open seats. |
| Schedule J, Part I, Line 1a Travel for companions | Officers and key employees may bring associates or family members on a chartered flight if seats are available and the plane is used at least 50% for business purposes. In this case, companions may fill open seats. If the plane is not used at least 50% for business purposes, then the value of the flight for the companions is calculated and reported as taxable compensation on the employee's W-2. |
| Schedule J, Part I, Line 1a Health or social club dues or initiation fees | Officers and key employees pay for social club monthly dues. The University of Georgia Athletic Association reimburses them 50% of the monthly cost without substantiation. The reimbursement is taxable compensation reported on form W-2. |
| Schedule J, Part I, Line 4a Severance or change-of-control payment | James Coley, former assistant football coach was paid a severance payment of $525,000 per his contract. |
| Schedule J, Part I, Line 4b Supplemental nonqualified retirement plan | The compensation reported in Schedule J, Part II, Column C includes deferred compensation of $225,074 paid by the University of Georgia during 2021 as part of a supplemental nonqualified retirement plan for Jere W. Morehead. For fiscal year 2022, the University System of Georgia Board of Regents approved an annualized $225,074 contribution made by the University of Georgia on behalf of Jere W. Morehead to an approved deferred compensation plan per Board of Regents' policy. |
| Schedule J, Part I, Line 3 Chairman Compensation | The chairman of the University of Georgia Athletic Association is paid directly by the University of Georgia for his role as the president of the University of Georgia. The University System of Georgia Board of Regents establishes the president's annual compensation through the use of a written employment contract, compensation survey or study, and the approval by the board or compensation committee. |
Schedule K IRS990ScheduleK
Tax Exempt Bonds Issues TaxExemptBondsIssuesGrp (3 entries)
| Bond ReferenceBondReferenceCd | Bond Issuer EINBondIssuerEIN | CUSIPCUSIPNum | Bond IssuedBondIssuedDt | Issue PriceIssuePriceAmt | PurposePurposeDesc | DefeasedDefeasedInd | On Behalf Of IssuerOnBehalfOfIssuerInd | Pool FinancingPoolFinancingInd |
|---|---|---|---|---|---|---|---|---|
| Dvlpmnt Auth of Govt of Athens-Clarke Cty Georgia | ||||||||
| A | 582613761 | 047059AT7 | 2005-08-25 | $30,000,000 | Bsktbll Stadium/Gymnastics Fclty | false | false | false |
| Dvlpmnt Auth of Govt of Athens-Clarke Cty Georgia | ||||||||
| B | 582613761 | 047059GT1 | 2016-10-12 | $61,039,473 | Refinance all 8/28/03 bonds and portion of 4/21/11 bonds with lower rate bonds. | false | false | false |
| Dvlpmnt Auth of Govt of Athens-Clarke Cty Georgia | ||||||||
| C | 582613761 | 047059CE8 | 2011-04-21 | $67,556,766 | Refinance 9/27/01 bonds. Capital imprvmnts to Reed Plz, Stegeman Expansion, Butts-Mehre addition. | Yes (true) | false | false |
Tax Exempt Bonds Proceeds TaxExemptBondsProceedsGrp (3 entries)
| Bond ReferenceBondReferenceCd | RetiredRetiredAmt | Total ProceedsTotalProceedsAmt | Issuance Costs From ProceedsIssuanceCostsFromProceedsAmt | Credit EnhancementCreditEnhancementAmt | Capital ExpendituresCapitalExpendituresAmt | Other Spent ProceedsOtherSpentProceedsAmt | Substantial CompletionSubstantialCompletionYr | Refunding Tax Exempt BondsRefundingTaxExemptBondsInd | Refunding Taxable BondsRefundingTaxableBondsInd | Final Allocation MadeFinalAllocationMadeInd | Adequate Books And Rec MaintAdequateBooksAndRecMaintInd | Refunding EscrowRefundingEscrowAmt | Bond DefeasedBondDefeasedAmt |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| A | $12,150,000 | $31,940,233 | $262,507 | $4,863 | $30,152,939 | $1,519,924 | 2008 | false | false | Yes (true) | Yes (true) | ||
| B | $9,900,000 | $61,039,473 | $613,943 | 2012 | Yes (true) | Yes (true) | Yes (true) | Yes (true) | $60,425,530 | ||||
| C | $22,910,000 | $67,556,766 | $654,504 | $32,586,692 | $1,215,570 | 2012 | Yes (true) | false | Yes (true) | Yes (true) | $39,965,000 |
Tax Exempt Bonds Private Bus Use TaxExemptBondsPrivateBusUseGrp (3 entries)
| Bond ReferenceBondReferenceCd | Owning Bond Financed PropertyOwningBondFinancedPropertyInd | Any Lease ArrangementsAnyLeaseArrangementsInd | Mgmt Contract Bond Fincd PropMgmtContractBondFincdPropInd | Any Research AgreementsAnyResearchAgreementsInd | Total Private Business UseTotalPrivateBusinessUsePct | Bond Iss Meet Prvt Sec Pymt TestBondIssMeetPrvtSecPymtTestInd | Change In Use Bond Financed PropChangeInUseBondFinancedPropInd | Procs Nonqualified Bond RemdtdProcsNonqualifiedBondRemdtdInd | Engage Bond Counsel ContractsEngageBondCounselContractsInd | Private Bus Use By OthersPrivateBusUseByOthersPct |
|---|---|---|---|---|---|---|---|---|---|---|
| A | false | false | false | false | 0.0 | false | false | Yes (true) | ||
| B | false | false | Yes (true) | false | 0.0108 | false | false | Yes (true) | Yes (true) | 0.0108 |
| C | false | false | false | false | 0.0 | false | false | Yes (true) |
Tax Exempt Bonds Arbitrage TaxExemptBondsArbitrageGrp (3 entries)
| Bond ReferenceBondReferenceCd | Form8038 T FiledForm8038TFiledInd | Variable Rate IssueVariableRateIssueInd | Hedge Identified In Bks And RecHedgeIdentifiedInBksAndRecInd | Term Of HedgeTermOfHedgePct | Superintegrated HedgeSuperintegratedHedgeInd | Hedge TerminatedHedgeTerminatedInd | Gross Proceeds Invested In GICGrossProceedsInvestedInGICInd | Gross Proceeds InvestedGrossProceedsInvestedInd | Written Proc To Monitor ReqsWrittenProcToMonitorReqsInd | Rebate Not Due YetRebateNotDueYetInd | Exception To RebateExceptionToRebateInd | No Rebate DueNoRebateDueInd |
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Bank of America | ||||||||||||
| A | Yes (true) | Yes (true) | Yes (true) | 30.0 | false | false | false | false | Yes (true) | |||
| (no name) | ||||||||||||
| B | false | false | false | false | false | Yes (true) | false | false | Yes (true) | |||
| (no name) | ||||||||||||
| C | false | false | false | false | false | Yes (true) | false | false | Yes (true) | |||
Procedures Corrective Action ProceduresCorrectiveActionGrp (3 entries)
| Bond ReferenceBondReferenceCd | Procedures Corrective ActionProceduresCorrectiveActionInd |
|---|---|
| A | Yes (true) |
| B | Yes (true) |
| C | Yes (true) |
Supplemental Information Detail SupplementalInformationDetail (3 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Schedule K, Part V Bond Policies | Tax exempt bond policies are in place. Arbitrage and rebate calculations are performed by a hired firm. |
| Schedule K, Part IV, Line 2c COLUMN B | Issuer name: Dvlpmnt Auth of Govt of Athens-Clarke Cty, Georgia The calculation for computing no rebate due was performed on 10/01/2020 |
| Schedule K, Part IV, Line 2c COLUMN C | Issuer name: Dvlpmnt Auth of Govt of Athens-Clarke Cty, Georgia The calculation for computing no rebate due was performed on 04/01/2021 |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (13 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Form 990, Part I, Line 6 Volunteers | The University of Georgia Athletic Association has volunteer coaches for some of its teams and volunteer workers in various departments. Nine Board members also serve as volunteers. |
| Form 990, Part III, Line 4d Description of other program services | (Expenses $ 70,116,226 including grants of $ 11,676,633)(Revenue $ 96,011,258) Other college athletic sports, along with their associated revenue streams from contributions, SEC/NCAA distributions, media, licensing and student fees. |
| Form 990, Part V, Line 2a Form W-3 | The University of Georgia Athletic Association has historically reported all Forms W-2 that it issues under its employer identification number and it continues to do so for purposes of transparency and consistency; however, the University of Georgia Athletic Association issues 68 Forms W-2 to individuals who perform services related to the University of Georgia's athletics programs and who are the common law employees of the University of Georgia, not University of Georgia Athletic Association . The University of Georgia Athletic Association issues Forms W-2 to such individuals because it controls and pays some or all of their wages through agreements between University of Georgia Athletic Association and the University of Georgia. Thus, the University of Georgia Athletic Association is a "statutory employer" under section 3401(d)(1) even though the recipients of such Forms W-2 are not the common law employees of the University of Georgia Athletic Association under section 3121(d). |
| Form 990, Part VI, Line 11b Review of form 990 by governing body | Form 990 is provided to board members prior to the filing deadline with sufficient lead-time to allow the board members to review it. The University of Georgia's controller reviews it before the draft form 990 is sent to the tax manager with an independent accounting firm for review and signature. The Managing Director with the independent accounting firm also attends the finance committee meeting to review the form 990 and answer questions. |
| Form 990, Part VI, Line 12c Conflict of interest policy | Primary monitoring of conflict of interest is done through the completion of a form by board members, officers, and key employees of the University of Georgia Athletic Association requesting disclosure of all related entities and transactions. Any conflicts noted are discussed and appropriate action taken. If a conflict is confirmed, a plan for alleviating or managing the conflict is implemented. Individuals with potential conflicts may be asked to recuse and absent themselves from meetings in which an alleged conflict is discussed if so doing would better assure the integrity of the process. |
| Form 990, Part VI, Line 15a Process to establish compensation of top management official | The athletic director's salary is recommended by the president of the University of Georgia. The salary recommendation is then reviewed and approved by the board of directors. Salaries are routinely compared to national averages. The executive associate athletic directors' salaries are set by benchmarking in the market (compared in conference and nationally). Compensation for key employees is determined by comparing data or benchmarking both in the SEC and Nationally. Salaries are reviewed by the athletic director for final determination. Officers of the University of Georgia Athletic Association board of directors are employed by the University of Georgia and are compensated for the role performed for the University of Georgia Athletic Association by the University of Georgia. Salaries have routinely been compared to national averages. |
| Form 990, Part VI, Line 15b Process to establish compensation of other employees | See Form 990, Part VI, Line 15a summary. |
| Form 990, Part VI, Line 19 Required documents available to the public | The University of Georgia Athletic Association website advises interested parties that governing documents, conflict of interest policy, and financial statements are available to the public upon request. |
| Form 990, Part VII, Section A, Line 1a Officers, Trustees, Key Employees, and Highest Comp Employees | The University of Georgia Athletic Association provides financial support to the University of Georgia athletic programs. Through agreements with the University of Georgia, certain "athletics personnel" who are common law employees of the University of Georgia provide support to the University of Georgia Athletic Association. The University of Georgia Athletic Association has no employees of its own. The University of Georgia Athletic Association has no right to hire, fire or discipline athletics personnel. All athletics personnel are hired by the University and can be fired only by the University. In the case of certain senior athletics personnel, the University, the University of Georgia Athletic Association and the individual have entered into agreements whereby compensation is paid for their athletic program services directly by the University of Georgia Athletic Association under the terms agreed to by the parties. Thus, the University of Georgia Athletic Association controls payments of wages for individuals who are the common law employees of the University and the University of Georgia Athletic Association reports such wages as a "statutory employer" under the Internal Revenue Code requirements rather than as a common law employer of the individuals. In the interests of transparency and full disclosure, the University of Georgia Athletic Association reports information regarding key personnel in Part VII and Schedule J as if they were the employees of the Association. Such reporting is not intended to indicate that such individuals are common law employees of the University of Georgia Athletic Association. The University of Georgia retains all authority to hire and fire such individuals. |
| Form 990, Part VII, Section A, Line 1a Officers, Trustees, Key Employees, and Highest Comp Employees | Individuals who are the named officers of the University of Georgia Athletic Association are common law employees of the University of Georgia. As officers, they perform services solely to the University of Georgia; accordingly, the University of Georgia Athletic Association has concluded that the officers are not the common law employees of the University of Georgia Athletic Association consistent with Treas. Reg. ยง31.3121(d)-1(b), which provides that an officer of a corporation who as such does not perform any services or performs only minor services and who neither receives nor is entitled to receive, directly or indirectly, any remuneration is considered not to be an employee of the corporation. |
| Form 990, Part VIII, Line 2f Other Program Service Revenue | Other Prog Svc - Total Revenue: 5469696, Related or Exempt Function Revenue: 5469696, Unrelated Business Revenue: , Revenue Excluded from Tax Under Sections 512, 513, or 514: ; |
| Form 990, Part VIII, Line 11d Other Miscellaneous Revenue | Other Revenue - Total Revenue: 4573485, Related or Exempt Function Revenue: 4573485, Unrelated Business Revenue: , Revenue Excluded from Tax Under Sections 512, 513, or 514: ; |
| Form 990, Part IX, Line 11g Other Expenses | ALL OTHER EXPENSES - Total Expense: 23762411, Program Service Expense: 21549990, Management and General Expenses: 1250476, Fundraising Expenses: 961945; |
Schedule R IRS990ScheduleR
Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp
Disregarded Entity Name DisregardedEntityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | University of Georgia | BusinessNameLine1Txt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 456 East Broad Street | AddressLine1Txt |
| City | Athens | CityNm |
| State Abbreviation | GA | StateAbbreviationCd |
| ZIP | 30602 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 586001998 | EIN |
| Primary Activities | University | PrimaryActivitiesTxt |
| Legal Domicile State | GA | LegalDomicileStateCd |
Direct Controlling Entity Name DirectControllingEntityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | NA | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Controlled Organization | false | ControlledOrganizationInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Annts Rnts Rylts | false | ReceiptOfIntAnntsRntsRyltsInd |
| Gift Grnt Or Cap Contri To Oth Org | Yes (true) | GiftGrntOrCapContriToOthOrgInd |
| Gift Grnt Cap Contri From Oth Org | false | GiftGrntCapContriFromOthOrgInd |
| Loans Or Guarantees To Other Org | false | LoansOrGuaranteesToOtherOrgInd |
| Loans Or Guarantees From Oth Org | false | LoansOrGuaranteesFromOthOrgInd |
| Div Related Organization | false | DivRelatedOrganizationInd |
| Asset Sale To Other Org | false | AssetSaleToOtherOrgInd |
| Asset Purchase From Other Org | false | AssetPurchaseFromOtherOrgInd |
| Asset Exchange | false | AssetExchangeInd |
| Rental Of Facilities To Oth Org | false | RentalOfFacilitiesToOthOrgInd |
| Rental Of Fclts From Oth Org | Yes (true) | RentalOfFcltsFromOthOrgInd |
| Perform Of Services For Oth Org | false | PerformOfServicesForOthOrgInd |
| Perform Of Services By Other Org | false | PerformOfServicesByOtherOrgInd |
| Sharing Of Facilities | Yes (true) | SharingOfFacilitiesInd |
| Paid Employees Sharing | Yes (true) | PaidEmployeesSharingInd |
| Reimbursement Paid To Other Org | Yes (true) | ReimbursementPaidToOtherOrgInd |
| Reimbursement Paid By Other Org | false | ReimbursementPaidByOtherOrgInd |
| Transfer To Other Org | Yes (true) | TransferToOtherOrgInd |
| Transfer From Other Org | false | TransferFromOtherOrgInd |