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UNIVERSITY ATHLETIC ASSOCIATION INC: Form 990, tax year 2021

View the entire original 990 at ProPublica ↗

Organization
UNIVERSITY ATHLETIC ASSOCIATION INC (EIN 84-4228019)
Tax period
2021-07-01 to 2022-06-30
Filed
2023-05-11
IRS object ID
202331319349302018
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 ReturnHeader

FieldValueIRS element (for citing)
Return2023-05-11T09:15:42-05:00ReturnTs
Tax Period End2022-06-30TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN161092347PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1MENGEL METZGER BARR & CO LLPBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line1100 CHESTNUT STREET SUITE 1200AddressLine1Txt
CityROCHESTERCityNm
State AbbreviationNYStateAbbreviationCd
ZIP14604ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2021-07-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN844228019EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1UNIVERSITY ATHLETIC ASSOCIATION INCBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlUNIVBusinessNameControlTxt
Phone5852752585PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1575 MT HOPE AVE BOX 278985AddressLine1Txt
CityROCHESTERCityNm
State AbbreviationNYStateAbbreviationCd
ZIP146278985ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonRICHARD RASMUSSENPersonNm
Person TitleEXECUTIVE VICE PRESIDENTPersonTitleTxt
Phone5852752585PhoneNum
Signature2023-03-14SignatureDt
Discuss With Paid PreparerYes (1)DiscussWithPaidPreparerInd

Signing Officer SigningOfficerGrp

Person Full Name PersonFullName

FieldValueIRS element (for citing)
Person FirstRICHARDPersonFirstNm
Person LastRASMUSSENPersonLastNm
FieldValueIRS element (for citing)
SSN888008888SSN

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonJASON REDMANPreparerPersonNm
PTINP02388231PTIN
Phone5854231860PhoneNum
Preparation2023-03-14PreparationDt

Additional Filer Information AdditionalFilerInformation

Trusted Customer TrustedCustomerGrp

FieldValueIRS element (for citing)
Trusted Customer0TrustedCustomerCd
Authentication Assurance LevelAAL1AuthenticationAssuranceLevelCd
Identity Assurance LevelIAL1IdentityAssuranceLevelCd
FieldValueIRS element (for citing)
Tax2021TaxYr
Build TS2023-04-26 12:10:37ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerRICHARD RASMUSSENPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line1575 MT HOPE AVE BOX 278985AddressLine1Txt
CityROCHESTERCityNm
State AbbreviationNYStateAbbreviationCd
ZIP146278985ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$567,224GrossReceiptsAmt
Group Return For Affiliates0GroupReturnForAffiliatesInd
Organization501c3Yes (X)Organization501c3Ind
Website AddressHTTPS://UAASPORTS.INFOWebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation2019FormationYr
Legal Domicile StateNYLegalDomicileStateCd
Activity Or MissionTHE ORGANIZATION IS AN ATHLETIC CONFERENCE, REGULATED BY THE NATIONAL COLLEGE ATHLETIC ASSOCIATION, WHICH ENCOURAGES ATHLETIC COMPETITION AMONG A SELECT GROUP OF MAJOR HIGHER EDUCATION RESEARCH INSTITUTIONS.ActivityOrMissionDesc
Voting Members Governing Body8VotingMembersGoverningBodyCnt
Voting Members Independent8VotingMembersIndependentCnt
Total Employee0TotalEmployeeCnt
Total Volunteers192TotalVolunteersCnt
Total Gross UBI$0TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm$0NetUnrelatedBusTxblIncmAmt
PY Contributions Grants$497,034PYContributionsGrantsAmt
CY Contributions Grants$62,167CYContributionsGrantsAmt
PY Program Service Revenue$20,291PYProgramServiceRevenueAmt
CY Program Service Revenue$505,057CYProgramServiceRevenueAmt
PY Investment Income$0PYInvestmentIncomeAmt
CY Investment Income$0CYInvestmentIncomeAmt
PY Other Revenue$0PYOtherRevenueAmt
CY Other Revenue$0CYOtherRevenueAmt
PY Total Revenue$517,325PYTotalRevenueAmt
CY Total Revenue$567,224CYTotalRevenueAmt
PY Grants And Similar Paid$0PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid$0CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members$0PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$256,956PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$273,548CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns$0PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$0CYTotalFundraisingExpenseAmt
PY Other Expenses$171,640PYOtherExpensesAmt
CY Other Expenses$297,687CYOtherExpensesAmt
PY Total Expenses$428,596PYTotalExpensesAmt
CY Total Expenses$571,235CYTotalExpensesAmt
PY Revenues Less Expenses$88,729PYRevenuesLessExpensesAmt
CY Revenues Less Expenses-$4,011CYRevenuesLessExpensesAmt
Total Assets BOY$208,074TotalAssetsBOYAmt
Total Assets EOY$197,160TotalAssetsEOYAmt
Total Liabilities BOY$0TotalLiabilitiesBOYAmt
Total Liabilities EOY$41,500TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$208,074NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$155,660NetAssetsOrFundBalancesEOYAmt
MissionTHE ORGANIZATION IS AN ATHLETIC CONFERENCE, REGULATED BY THE NATIONAL COLLEGE ATHLETIC ASSOCIATION, WHICH ENCOURAGES ATHLETIC COMPETITION AMONG A SELECT GROUP OF MAJOR HIGHER EDUCATION RESEARCH INSTITUTIONS.MissionDesc
Significant New Program Srvc0SignificantNewProgramSrvcInd
Significant Change0SignificantChangeInd
Expense$571,235ExpenseAmt
Revenue$505,057RevenueAmt
DescOPERATION OF ATHLETIC CONFERENCE AND ASSOCIATED ACTIVITIES INCLUDING COMPETITION AND CHAMPIONSHIPS ACROSS 12 NCAA MEN'S SPORTS AND 11 NCAA WOMEN'S SPORTS, AWARD AND RECOGNITION PROGRAMS IN ALL SPORTS, AND SUPPORT FOR THE CONFERENCE'S SPORT AND GOVERNANCE COMMITTEES INCLUDING A SUMMER STUDENT-ATHLETE LEADERSHIP CONFERENCE WITH PARTICIPANTS FROM ALL MEMBER INSTITUTIONS AND A SPORTS MEDICINE SUMMIT ALSO WITH PARTICIPANTS FROM ALL MEMBER INSTITUTIONS.Desc
Total Program Service Expenses$571,235TotalProgramServiceExpensesAmt
Described In Section501c3Yes (1)DescribedInSection501c3Ind
Schedule B RequiredYes (1)ScheduleBRequiredInd
Political Campaign Acty0PoliticalCampaignActyInd
Lobbying Activities0LobbyingActivitiesInd
Subject To Proxy Tax0SubjectToProxyTaxInd
Donor Advised Fund0DonorAdvisedFundInd
Conservation Easements0ConservationEasementsInd
Collections Of Art0CollectionsOfArtInd
Credit Counseling0CreditCounselingInd
Donor Rstr Or Quasi Endowments0DonorRstrOrQuasiEndowmentsInd
Report Land Building Equipment0ReportLandBuildingEquipmentInd
Report Investments Other Sec0ReportInvestmentsOtherSecInd
Report Program Related Invst0ReportProgramRelatedInvstInd
Report Other Assets0ReportOtherAssetsInd
Report Other Liabilities0ReportOtherLiabilitiesInd
Include FIN48 FootnoteYes (1)IncludeFIN48FootnoteInd
Independent Audit Fincl Stmt0IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt0ConsolidatedAuditFinclStmtInd
School Operating0SchoolOperatingInd
Foreign Office0ForeignOfficeInd
Foreign Activities0ForeignActivitiesInd
More Than5000 K To Org0MoreThan5000KToOrgInd
More Than5000 K To Individuals0MoreThan5000KToIndividualsInd
Professional Fundraising0ProfessionalFundraisingInd
Fundraising Activities0FundraisingActivitiesInd
Gaming Activities0GamingActivitiesInd
Operate Hospital0OperateHospitalInd
Grants To Organizations0GrantsToOrganizationsInd
Grants To Individuals0GrantsToIndividualsInd
Schedule J Required0ScheduleJRequiredInd
Tax Exempt Bonds0TaxExemptBondsInd
Engaged In Excess Benefit Trans0EngagedInExcessBenefitTransInd
PY Excess Benefit Trans0PYExcessBenefitTransInd
Loan Outstanding0LoanOutstandingInd
Grant To Related Person0GrantToRelatedPersonInd
Business Rln With Org Mem0BusinessRlnWithOrgMemInd
Business Rln With Fam Mem0BusinessRlnWithFamMemInd
Business Rln With35 Ctrl Ent0BusinessRlnWith35CtrlEntInd
Deductible Non Cash Contri0DeductibleNonCashContriInd
Deductible Art Contribution0DeductibleArtContributionInd
Terminate Operations0TerminateOperationsInd
Partial Liquidation0PartialLiquidationInd
Disregarded Entity0DisregardedEntityInd
Related Entity0RelatedEntityInd
Related Organization Ctrl Ent0RelatedOrganizationCtrlEntInd
Trnsfr Exmpt Non Chrtbl Rltd Org0TrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted Prtshp0ActivitiesConductedPrtshpInd
Schedule O RequiredYes (1)ScheduleORequiredInd
Info In Schedule O Part VYes (X)InfoInScheduleOPartVInd
IRP Document0IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Employee0EmployeeCnt
Unrelated Bus Incm Over Limit0UnrelatedBusIncmOverLimitInd
Foreign Financial Account0ForeignFinancialAccountInd
Prohibited Tax Shelter Trans0ProhibitedTaxShelterTransInd
Taxable Party Notification0TaxablePartyNotificationInd
Nondeductible Contributions0NondeductibleContributionsInd
Quid Pro Quo Contributions0QuidProQuoContributionsInd
Form8282 Property Disposed Of0Form8282PropertyDisposedOfInd
Rcv Fnds To Pay Prsnl Bnft Cntrct0RcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft Cntrct0PayPremiumsPrsnlBnftCntrctInd
Indoor Tanning Services0IndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht Pymt0SubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst Inc0SubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members8GoverningBodyVotingMembersCnt
Independent Voting Member8IndependentVotingMemberCnt
Family Or Business Rln0FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties0DelegationOfMgmtDutiesInd
Change To Org Documents0ChangeToOrgDocumentsInd
Material Diversion Or Misuse0MaterialDiversionOrMisuseInd
Members Or StockholdersYes (1)MembersOrStockholdersInd
Election Of Board MembersYes (1)ElectionOfBoardMembersInd
Decisions Subject To Approva0DecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (1)MinutesOfGoverningBodyInd
Minutes Of CommitteesYes (1)MinutesOfCommitteesInd
Officer Mailing Address0OfficerMailingAddressInd
Local Chapters0LocalChaptersInd
Form990 Provided To Gvrn BodyYes (1)Form990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyYes (1)ConflictOfInterestPolicyInd
Annual Disclosure Covered PrsnYes (1)AnnualDisclosureCoveredPrsnInd
Regular Monitoring EnfrcYes (1)RegularMonitoringEnfrcInd
Whistleblower PolicyYes (1)WhistleblowerPolicyInd
Document Retention PolicyYes (1)DocumentRetentionPolicyInd
Compensation Process CEOYes (1)CompensationProcessCEOInd
Compensation Process OtherYes (1)CompensationProcessOtherInd
Investment In Joint Venture0InvestmentInJointVentureInd
States Where Copy Of Return Is FldNYStatesWhereCopyOfReturnIsFldCd
Own WebsiteYes (X)OwnWebsiteInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1RICHARD RASMUSSENBusinessNameLine1Txt
FieldValueIRS element (for citing)
Phone5852752667PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1575 MT HOPE AVE BOX 278985AddressLine1Txt
CityROCHESTERCityNm
State AbbreviationNYStateAbbreviationCd
ZIP146278985ZIPCd
FieldValueIRS element (for citing)
Info In Schedule O Part VIIYes (X)InfoInScheduleOPartVIIInd
No Listed Persons CompensatedYes (X)NoListedPersonsCompensatedInd

Form990 Part VII Section A Form990PartVIISectionAGrp (14 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmt
FARNAM JAHANIAN
PRESIDENTS COUNCIL CHAIR0.78Yes (X)Yes (X)$0$0$0
RON LIEBOWITZ
PRESIDENTS COUNCIL MEMBER0.39Yes (X)$0$0$0
ERIC KALER
PRESIDENTS COUNCIL MEMBER0.39Yes (X)$0$0$0
GREG FENVES
PRESIDENTS COUNCIL MEMBER0.39Yes (X)$0$0$0
ANDREW HAMILTON
PRESIDENTS COUNCIL MEMBER0.39Yes (X)$0$0$0
PAUL ALIVASATOS
PRESIDENTS COUNCIL MEMBER0.39Yes (X)$0$0$0
SARAH MANGELSDORF
PRESIDENTS COUNCIL MEMBER0.39Yes (X)$0$0$0
ANDREW MARTIN
PRESIDENTS COUNCIL MEMBER0.39Yes (X)$0$0$0
GINA CASALEGNO
PRESIDENT1.15Yes (X)$0$0$0
ANNA GONZALEZ
FIRST VICE PRESIDENT0.78Yes (X)$0$0$0
LOU STARK
TREASURER0.78Yes (X)$0$0$0
ANGIE TORAIN
VP FOR ATHLETICS0.78Yes (X)$0$0$0
LAUREN HAYNIE
VP FOR EQUITY & INCLUSION0.78Yes (X)$0$0$0
RICHARD RASMUSSEN
EXECUTIVE VP/BOARD SECRETARY40.00Yes (X)$0$0$0
FieldValueIRS element (for citing)
Total Reportable Comp From Org$0TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org$0TotReportableCompRltdOrgAmt
Total Other Compensation$0TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K0IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed0FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K0TotalCompGreaterThan150KInd
Compensation From Other Srcs0CompensationFromOtherSrcsInd
Cntrct Rcvd Greater Than100 K0CntrctRcvdGreaterThan100KCnt
All Other Contributions$62,167AllOtherContributionsAmt
Total Contributions$62,167TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp (2 entries)

DescDescBusinessBusinessCdTotal Revenue ColumnTotalRevenueColumnAmtRelated Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
MEMBERSHIP DUES711210$443,200$443,200
UAA CHAMPIONSHIPS & EV711210$61,857$61,857
FieldValueIRS element (for citing)
Total Program Service Revenue$505,057TotalProgramServiceRevenueAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$567,224TotalRevenueColumnAmt
Related Or Exempt Func Income$505,057RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$0UnrelatedBusinessRevenueAmt
Exclusion$0ExclusionAmt
FieldValueIRS element (for citing)
Info In Schedule O Part IXYes (X)InfoInScheduleOPartIXInd

Other Salaries And Wages OtherSalariesAndWagesGrp

FieldValueIRS element (for citing)
Total$207,158TotalAmt
Program Services$207,158ProgramServicesAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

FieldValueIRS element (for citing)
Total$66,390TotalAmt
Program Services$66,390ProgramServicesAmt

Fees For Services Legal FeesForServicesLegalGrp

FieldValueIRS element (for citing)
Total$6,419TotalAmt
Program Services$6,419ProgramServicesAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$5,750TotalAmt
Program Services$5,750ProgramServicesAmt

Fees For Services Other FeesForServicesOtherGrp

FieldValueIRS element (for citing)
Total$95,404TotalAmt
Program Services$95,404ProgramServicesAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$3,191TotalAmt
Program Services$3,191ProgramServicesAmt

Information Technology InformationTechnologyGrp

FieldValueIRS element (for citing)
Total$1,011TotalAmt
Program Services$1,011ProgramServicesAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$20,280TotalAmt
Program Services$20,280ProgramServicesAmt

Travel TravelGrp

FieldValueIRS element (for citing)
Total$29,138TotalAmt
Program Services$29,138ProgramServicesAmt

Conferences Meetings ConferencesMeetingsGrp

FieldValueIRS element (for citing)
Total$62,769TotalAmt
Program Services$62,769ProgramServicesAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$21,149TotalAmt
Program Services$21,149ProgramServicesAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDescTotalTotalAmtProgram ServicesProgramServicesAmt
AWARDS & APPAREL$22,677$22,677
TELECOMMUNICATIONS/PRIN$21,789$21,789
MEMBERSHIP DUES$4,500$4,500
OTHER EXPENSES$2,198$2,198

All Other Expenses AllOtherExpensesGrp

FieldValueIRS element (for citing)
Total$1,412TotalAmt
Program Services$1,412ProgramServicesAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$571,235TotalAmt
Program Services$571,235ProgramServicesAmt
Management And General$0ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$208,074BOYAmt
EOY$125,223EOYAmt

Accounts Receivable AccountsReceivableGrp

FieldValueIRS element (for citing)
EOY$54,777EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

FieldValueIRS element (for citing)
EOY$17,160EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$208,074BOYAmt
EOY$197,160EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
EOY$41,500EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$41,500EOYAmt
FieldValueIRS element (for citing)
Organization Follows FASB117Yes (X)OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$175,899BOYAmt
EOY$155,660EOYAmt

Donor Restriction Net Assets DonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$32,175BOYAmt
EOY$0EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$208,074BOYAmt
EOY$155,660EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$208,074BOYAmt
EOY$197,160EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss-$4,011ReconcilationRevenueExpnssAmt
Prior Period Adjustments-$48,403PriorPeriodAdjustmentsAmt
Other Changes In Net Assets$0OtherChangesInNetAssetsAmt
Info In Schedule O Part XIIYes (X)InfoInScheduleOPartXIIInd
Method Of Accounting AccrualYes (X)MethodOfAccountingAccrualInd
Accountant Compile Or ReviewYes (1)AccountantCompileOrReviewInd

Acct Compile Or Review Basis AcctCompileOrReviewBasisGrp

FieldValueIRS element (for citing)
Separate Basis Fincl StmtYes (X)SeparateBasisFinclStmtInd
FieldValueIRS element (for citing)
FS Audited0FSAuditedInd
Audit CommitteeYes (1)AuditCommitteeInd
Federal Grant Audit Required0FederalGrantAuditRequiredInd

Schedule A IRS990ScheduleA

FieldValueIRS element (for citing)
Publicly Supported Org509a2Yes (X)PubliclySupportedOrg509a2Ind

Gifts Grants Contris Rcvd509 GiftsGrantsContrisRcvd509Grp

FieldValueIRS element (for citing)
Current Tax Year Minus2 Years$344,887CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$497,034CurrentTaxYearMinus1YearAmt
Current Tax Year$62,167CurrentTaxYearAmt
Total$904,088TotalAmt

Gross Receipts Admissions GrossReceiptsAdmissionsGrp

FieldValueIRS element (for citing)
Current Tax Year Minus2 Years$16,379CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$20,291CurrentTaxYearMinus1YearAmt
Current Tax Year$505,057CurrentTaxYearAmt
Total$541,727TotalAmt

Total509 Total509Grp

FieldValueIRS element (for citing)
Current Tax Year Minus2 Years$361,266CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$517,325CurrentTaxYearMinus1YearAmt
Current Tax Year$567,224CurrentTaxYearAmt
Total$1,445,815TotalAmt

Amounts Rcvd Dsqlfy Person AmountsRcvdDsqlfyPersonGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Substantial Contributors Amt SubstantialContributorsAmtGrp

FieldValueIRS element (for citing)
Current Tax Year Minus1 Year$61,525CurrentTaxYearMinus1YearAmt
Current Tax Year$56,495CurrentTaxYearAmt
Total$118,020TotalAmt

Subst And Dsqlfy Prsns Tot SubstAndDsqlfyPrsnsTotGrp

FieldValueIRS element (for citing)
Current Tax Year Minus1 Year$61,525CurrentTaxYearMinus1YearAmt
Current Tax Year$56,495CurrentTaxYearAmt
Total$118,020TotalAmt
FieldValueIRS element (for citing)
Public Support Total509$1,327,795PublicSupportTotal509Amt

Total Support Calendar Year TotalSupportCalendarYearGrp

FieldValueIRS element (for citing)
Current Tax Year Minus2 Years$361,266CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$517,325CurrentTaxYearMinus1YearAmt
Current Tax Year$567,224CurrentTaxYearAmt
Total$1,445,815TotalAmt
FieldValueIRS element (for citing)
First5 Years509Yes (X)First5Years509Ind

Schedule B IRS990ScheduleB

Contributor Information ContributorInformationGrp

FieldValueIRS element (for citing)
ContributorRESTRICTEDContributorNum

Contributor Business Name ContributorBusinessName

FieldValueIRS element (for citing)
Business Name Line1RESTRICTEDBusinessNameLine1

Contributor US Address ContributorUSAddress

FieldValueIRS element (for citing)
Address Line1RESTRICTEDAddressLine1
Address Line2RESTRICTEDAddressLine2
CityRESTRICTEDCity
StateRESTRICTEDState
ZIP CodeRESTRICTEDZIPCode
FieldValueIRS element (for citing)
Total ContributionsRESTRICTEDTotalContributionsAmt

Schedule D IRS990ScheduleD

FieldValueIRS element (for citing)
Total Book Value Land Buildings$0TotalBookValueLandBuildingsAmt
Footnote TextYes (X)FootnoteTextInd

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferencePART X, LINE 2:FormAndLineReferenceDesc
ExplanationUNIVERSITY ATHLETIC ASSOCIATION, INC. IS A NOT-FOR-PROFIT ORGANIZATION EXEMPT FROM FEDERAL AND STATE INCOME TAXATION UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND APPLICABLE STATE REGULATIONS. THE ASSOCIATION FILES TAX RETURNS IN THE U.S. FEDERAL JURISDICTION AND NEW YORK STATE. WITH FEW EXCEPTIONS, AS OF JUNE 30, 2022, THE ASSOCIATION IS NO LONGER SUBJECT TO U.S. FEDERAL AND NEW YORK STATE INCOME TAX EXAMINATIONS BY TAX AUTHORITIES FOR YEARS ENDED PRIOR TO JUNE 30, 2019. THE TAX RETURNS FOR THE YEARS ENDED JUNE 30, 2019 THROUGH JUNE 30, 2022 ARE STILL SUBJECT TO POTENTIAL AUDIT BY THE IRS AND NEW YORK STATE. MANAGEMENT OF THE ASSOCIATION BELIEVES IT HAS NO MATERIAL UNCERTAIN TAX POSITIONS AND, ACCORDINGLY, HAS NOT RECOGNIZED ANY LIABILITY FOR UNRECOGNIZED TAX BENEFITS.ExplanationTxt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (10 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
PART V, LINE 2A & PART IX:THE ORGANIZATION ARRANGES FOR ADMINISTRATIVE SERVICES THROUGH ADMINISTRATIVE SERVICES ARRANGEMENTS WITH CASE WESTERN RESERVE UNIVERSITY (CWRU) AND THE UNIVERSITY OF ROCHESTER (UR) THAT ARE STRUCTURED TO PROVIDE FOR AN ARM'S LENGTH RELATIONSHIP, WITH COSTS ALLOCATED TO UAA AT NO MORE THAN FAIR MARKET VALUE, ON A NO GAIN, NO NO LOSS BASIS. SUCH ADMINISTRATIVE SERVICES INCLUDE, WITHOUT LIMITATION, LEGAL, ACCOUNTING, FINANCE, MARKETING, COMMUNICATIONS, HUMAN RESOURCES, INFORMATION TECHNOLOGY, CLERICAL, GRANT CONSULTING AND MANAGEMENT SERVICES. COSTS TO BE PAID BY UAA INCLUDE, WITHOUT LIMITATION, AMOUNTS FOR SHARED EXPENSES THAT CWRU AND/OR THE UR REASONABLY DETERMINE ARE UAA'S PROPORTIONAL SHARE OF THE APPLICABLE EXPENSE; PROVIDED, HOWEVER, THAT UAA SHALL NOT BE REQUIRED TO PAY TO CWRU AND/OR THE UR ANY COSTS THAT ARE NOT ALLOWABLE UNDER APPLICABLE COST ACCOUNTING RULES, THE FEDERAL ACQUISITION REGULATION AND APPLICABLE LAW. AMONG OTHER THINGS, THE SALARIES AND EMPLOYEE BENEFITS FOR THE EXECUTIVE VICE PRESIDENT ARE COVERED UNDER THE ADMINISTRATIVE SERVICES ARRANGEMENT WITH UR.
FORM 990, PART VI, SECTION A, LINE 6THE ORGANIZATION'S MEMBERS ARE LIMITED TO MEMBER INSTITUTIONS OF THE CORPORATION. ELIGIBILITY TO BECOME A MEMBER INSTITUTION IS BASED ON THE FOLLOWING: (I) GRANTING OF A BACCALAUREATE DEGREE; (II) BEING FULLY ACCREDITED;(III) HAVING STRONG GRADUATE PROGRAMS; (IV) BEING CLASSIFIED AS DIVISION III BY THE NATIONAL COLLEGIATE ATHLETIC ASSOCIATION; AND (V) OBSERVING THE PRINCIPLES SET FORTH IN THE CORPORATION'S BYLAWS.
FORM 990, PART VI, SECTION A, LINE 7AEACH MEMBER ORGANIZATION'S PRESIDENT SERVES ON THE BOARD OF THE ORGANIZATION.
FORM 990, PART VI, SECTION B, LINE 11BFORM 990 IS REVIEWED BY THE EXECUTIVE OFFICERS COMMITTEE AND SIGNED BY THE EXECUTIVE VICE PRESIDENT.
FORM 990, PART VI, SECTION B, LINE 12CTHE PRESIDENTS COUNCIL HAS ADOPTED A CONFLICT OF INTEREST POLICY. A COPY OF THE POLICY AND AN AGREEMENT FORM IS PROVIDED TO EACH BOARD MEMBER AND OFFICER ANNUALLY. THE FORMS ARE COLLECTED AND HELD BY THE EXECUTIVE VICE PRESIDENT.
FORM 990, PART VI, SECTION B, LINE 15THE ORGANIZATION ANNUALLY REVIEWS COMPARABLE COMPENSATION FOR MANAGEMENT POSITIONS WITH SIMILAR ROLES TO ESTABLISH REASONABLE COMPENSATION.
FORM 990, PART VI, SECTION C, LINE 19THE ORGANIZATION WAS FORMED IN 2019 AND FILED FORM 1023 ON APRIL 23, 2021. THE ORGANIZATION HAS RECENTLY RECEIVED ITS DETERMINATION LETTER AND WILL POST FORM 1023, FORM 990 AND ITS FINANCIAL STATEMENTS ON ITS OWN WEBSITE.
PART VII, LINE 5:THE ORGANIZATION IS NOT AWARE OF ANY COMPENSATION PAID TO BOARD MEMBERS BY THE RESPECTIVE MEMBER ORGANIZATIONS SPECIFICALLY RELATED TO SERVICE ON THE ORGANIZATION'S BOARD. IT IS BELIEVED THAT SUCH BOARD SERVICE GENERALLY REPRESENTS A DE MINIMIS PORTION OF A BOARD MEMBER'S OVERALL ACTIVITIES.
FORM 990, PART IX, LINE 11GOTHER CONSULTANTS: PROGRAM SERVICE EXPENSES 95,404. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 95,404.
PART XII, LINE 2C:THE PROCESS IS CONSISTENT WITH PRIOR YEARS.

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