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UNIVERSITY ATHLETIC ASSOCIATION INC: Form 990, tax year 2023

View the entire original 990 at ProPublica ↗

Organization
UNIVERSITY ATHLETIC ASSOCIATION INC (EIN 84-4228019)
Tax period
2023-07-01 to 2024-06-30
Filed
2025-04-30
IRS object ID
202521209349302357
Schema version
2023v6.0
Source
Download XML · Original 990 at ProPublica

Every field in the e-filed return. Faint text is the IRS element name, for citing.

Return header ReturnHeader

FieldValueIRS element (for citing)
Return2025-04-30T12:23:49-05:00ReturnTs
Tax Period End2024-06-30TaxPeriodEndDt

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 Begin2023-07-01TaxPeriodBeginDt

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
Signature2025-04-22SignatureDt
Discuss With Paid PreparerYes (1)DiscussWithPaidPreparerInd
FieldValueIRS element (for citing)
IRS Responsible Prty Info CurrYes (1)IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonKURT BUTTONPreparerPersonNm
PTINP01546007PTIN
Phone5854231860PhoneNum
Preparation2025-04-22PreparationDt
FieldValueIRS element (for citing)
Tax2023TaxYr
Build TS2025-03-06 01:10:19ZBuildTS

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$809,170GrossReceiptsAmt
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$91,328PYContributionsGrantsAmt
CY Contributions Grants$96,200CYContributionsGrantsAmt
PY Program Service Revenue$595,960PYProgramServiceRevenueAmt
CY Program Service Revenue$712,970CYProgramServiceRevenueAmt
PY Investment Income$0PYInvestmentIncomeAmt
CY Investment Income$0CYInvestmentIncomeAmt
PY Other Revenue$0PYOtherRevenueAmt
CY Other Revenue$0CYOtherRevenueAmt
PY Total Revenue$687,288PYTotalRevenueAmt
CY Total Revenue$809,170CYTotalRevenueAmt
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$277,658PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$0CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns$0PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$0CYTotalFundraisingExpenseAmt
PY Other Expenses$509,107PYOtherExpensesAmt
CY Other Expenses$801,233CYOtherExpensesAmt
PY Total Expenses$786,765PYTotalExpensesAmt
CY Total Expenses$801,233CYTotalExpensesAmt
PY Revenues Less Expenses-$99,477PYRevenuesLessExpensesAmt
CY Revenues Less Expenses$7,937CYRevenuesLessExpensesAmt
Total Assets BOY$147,614TotalAssetsBOYAmt
Total Assets EOY$181,430TotalAssetsEOYAmt
Total Liabilities BOY$91,431TotalLiabilitiesBOYAmt
Total Liabilities EOY$117,310TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$56,183NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$64,120NetAssetsOrFundBalancesEOYAmt
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$801,233ExpenseAmt
Revenue$712,970RevenueAmt
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.Desc
Total Program Service Expenses$801,233TotalProgramServiceExpensesAmt
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 LiabilitiesYes (1)ReportOtherLiabilitiesInd
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)
Phone5857717507PhoneNum

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 DirectorIndividualTrusteeOrDirectorIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmtOfficerOfficerInd
FARNAM JAHANIAN
PRESIDENTS COUNCIL MEMBER0.39Yes (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
LINDA MILLS
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 CHAIR0.78Yes (X)$0$0$0Yes (X)
GERALD GAMM
FIRST VICE PRESIDENT0.78$0$0$0Yes (X)
ANNA GONZALEZ
PRESIDENT1.15$0$0$0Yes (X)
GEORGE VANDERZWAAG
TREASURER0.78$0$0$0Yes (X)
ANGIE TORAIN
VP FOR ATHLETICS0.78$0$0$0Yes (X)
LAUREN HAYNIE
VP FOR EQUITY & INCLUSION0.78$0$0$0Yes (X)
RICHARD RASMUSSEN
EXECUTIVE VP/BOARD SECRETA40.00$0$0$0Yes (X)
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$96,200AllOtherContributionsAmt
Total Contributions$96,200TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp (2 entries)

DescDescBusinessBusinessCdTotal Revenue ColumnTotalRevenueColumnAmtRelated Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
MEMBERSHIP DUES711210$528,000$528,000
UAA CHAMPIONSHIPS & EV711210$184,970$184,970
FieldValueIRS element (for citing)
Total Program Service Revenue$712,970TotalProgramServiceRevenueAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$809,170TotalRevenueColumnAmt
Related Or Exempt Func Income$712,970RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$0UnrelatedBusinessRevenueAmt
Exclusion$0ExclusionAmt

Fees For Services Management FeesForServicesManagementGrp

FieldValueIRS element (for citing)
Total$528,092TotalAmt
Program Services$528,092ProgramServicesAmt

Fees For Services Legal FeesForServicesLegalGrp

FieldValueIRS element (for citing)
Total$261TotalAmt
Program Services$261ProgramServicesAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$9,085TotalAmt
Program Services$9,085ProgramServicesAmt

Information Technology InformationTechnologyGrp

FieldValueIRS element (for citing)
Total$1,476TotalAmt
Program Services$1,476ProgramServicesAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$20,592TotalAmt
Program Services$20,592ProgramServicesAmt

Travel TravelGrp

FieldValueIRS element (for citing)
Total$51,053TotalAmt
Program Services$51,053ProgramServicesAmt

Conferences Meetings ConferencesMeetingsGrp

FieldValueIRS element (for citing)
Total$54,635TotalAmt
Program Services$54,635ProgramServicesAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$24,013TotalAmt
Program Services$24,013ProgramServicesAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDescTotalTotalAmtProgram ServicesProgramServicesAmt
AWARDS & APPAREL$50,346$50,346
TELECOMMUNICATIONS/PRIN$29,897$29,897
EVENTS$15,152$15,152
OTHER EXPENSES$5,452$5,452

All Other Expenses AllOtherExpensesGrp

FieldValueIRS element (for citing)
Total$11,179TotalAmt
Program Services$11,179ProgramServicesAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$801,233TotalAmt
Program Services$801,233ProgramServicesAmt
Management And General$0ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$8,353BOYAmt
EOY$0EOYAmt

Accounts Receivable AccountsReceivableGrp

FieldValueIRS element (for citing)
BOY$76,860BOYAmt
EOY$181,430EOYAmt

Other Assets Total OtherAssetsTotalGrp

FieldValueIRS element (for citing)
BOY$62,401BOYAmt
EOY$0EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$147,614BOYAmt
EOY$181,430EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$29,030BOYAmt
EOY$52,465EOYAmt

Other Liabilities OtherLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$62,401BOYAmt
EOY$64,845EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$91,431BOYAmt
EOY$117,310EOYAmt
FieldValueIRS element (for citing)
Organization Follows FASB117Yes (X)OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$56,183BOYAmt
EOY$64,120EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$56,183BOYAmt
EOY$64,120EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$147,614BOYAmt
EOY$181,430EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss$7,937ReconcilationRevenueExpnssAmt
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 Minus4 Years$344,887CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$497,034CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$62,167CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$91,328CurrentTaxYearMinus1YearAmt
Current Tax Year$96,200CurrentTaxYearAmt
Total$1,091,616TotalAmt

Gross Receipts Admissions GrossReceiptsAdmissionsGrp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$16,379CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$20,291CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$505,057CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$595,560CurrentTaxYearMinus1YearAmt
Current Tax Year$712,970CurrentTaxYearAmt
Total$1,850,257TotalAmt

Total509 Total509Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$361,266CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$517,325CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$567,224CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$686,888CurrentTaxYearMinus1YearAmt
Current Tax Year$809,170CurrentTaxYearAmt
Total$2,941,873TotalAmt

Amounts Rcvd Dsqlfy Person AmountsRcvdDsqlfyPersonGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Substantial Contributors Amt SubstantialContributorsAmtGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Subst And Dsqlfy Prsns Tot SubstAndDsqlfyPrsnsTotGrp

FieldValueIRS element (for citing)
Total$0TotalAmt
FieldValueIRS element (for citing)
Public Support Total509$2,941,873PublicSupportTotal509Amt

Total Support Calendar Year TotalSupportCalendarYearGrp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$361,266CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$517,325CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$567,224CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$686,888CurrentTaxYearMinus1YearAmt
Current Tax Year$809,170CurrentTaxYearAmt
Total$2,941,873TotalAmt
FieldValueIRS element (for citing)
Public Support CY5091.00000PublicSupportCY509Pct
Public Support PY5090.90510PublicSupportPY509Pct
Investment Income CY0.00000InvestmentIncomeCYPct
Thirty Thr Pct Suprt Tests CY509Yes (X)ThirtyThrPctSuprtTestsCY509Ind

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

Other Liabilities Org OtherLiabilitiesOrgGrp

FieldValueIRS element (for citing)
DescBANK OVERDRAFTDesc
Amt$64,845Amt
FieldValueIRS element (for citing)
Total Liability$64,845TotalLiabilityAmt
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 TAX-EXEMPT ORGANIZATION UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND APPLICABLE STATE REGULATIONS AND, ACCORDINGLY, IS EXEMPT FROM FEDERAL AND STATE TAXES ON INCOME. THE ASSOCIATION FILES TAX RETURNS IN VARIOUS JURISDICTIONS AND IS SUBJECT TO POTENTIAL EXAMINATION BY TAXING AUTHORITIES. THE ASSOCIATION'S CURRENT AND PRIOR THREE YEARS TAX RETURNS REMAIN SUBJECT TO REVIEW BY TAXING AUTHORITIES. MANAGEMENT OF THE ASSOCIATION BELIEVES IT HAS NO MATERIAL UNCERTAIN TAX POSITIONS AND, ACCORDINGLY, IT HAS NOT RECOGNIZED ANY LIABILITY FOR UNRECOGNIZED TAX BENEFITS.ExplanationTxt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (9 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.
PART XII, LINE 2C:THE BOARD HAS NOT CHANGED ITS PROCESS FOR SELECTING THE INDEPENDENT AUDITOR NOR HAVE THEY CHANGED THE OVERSIGHT OF THE REVIEW FROM PRIOR YEARS.

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