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UNIVERSITY ATHLETIC ASSOCIATION INC: Form 990, tax year 2024

View the entire original 990 at ProPublica ↗

Organization
UNIVERSITY ATHLETIC ASSOCIATION INC (EIN 84-4228019)
Tax period
2024-07-01 to 2025-06-30
Filed
2026-05-05
IRS object ID
202621259349302072
Schema version
2024v5.5
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)
Return2026-05-05T12:43:13-05:00ReturnTs
Tax Period End2025-06-30TaxPeriodEndDt

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 Line1370 WOODCLIFF DRIVE SUITE 2AAddressLine1Txt
CityFAIRPORTCityNm
State AbbreviationNYStateAbbreviationCd
ZIP14450ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2024-07-01TaxPeriodBeginDt

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
Phone3179666436PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line160 COLLEGEVIEW RDAddressLine1Txt
CityWESTERVILLECityNm
State AbbreviationOHStateAbbreviationCd
ZIP43081ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonSARAH OTEYPersonNm
Person TitleCOMMISSIONERPersonTitleTxt
Phone3179666436PhoneNum
Signature2026-04-28SignatureDt
Discuss With Paid PreparerYes (1)DiscussWithPaidPreparerInd
FieldValueIRS element (for citing)
IRS Responsible Prty Info Curr0IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonKURT BUTTONPreparerPersonNm
PTINP01546007PTIN
Phone5854231860PhoneNum
Preparation2026-04-28PreparationDt
FieldValueIRS element (for citing)
Tax2024TaxYr
Build TS2025-03-06 01:10:19ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Address ChangeYes (X)AddressChangeInd
Principal OfficerSARAH OTEYPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line160 COLLEGEVIEW RDAddressLine1Txt
CityWESTERVILLECityNm
State AbbreviationOHStateAbbreviationCd
ZIP43081ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$1,013,303GrossReceiptsAmt
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$96,200PYContributionsGrantsAmt
CY Contributions Grants$115,596CYContributionsGrantsAmt
PY Program Service Revenue$712,970PYProgramServiceRevenueAmt
CY Program Service Revenue$897,707CYProgramServiceRevenueAmt
PY Investment Income$0PYInvestmentIncomeAmt
CY Investment Income$0CYInvestmentIncomeAmt
PY Other Revenue$0PYOtherRevenueAmt
CY Other Revenue$0CYOtherRevenueAmt
PY Total Revenue$809,170PYTotalRevenueAmt
CY Total Revenue$1,013,303CYTotalRevenueAmt
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$0PYSalariesCompEmpBnftPaidAmt
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$801,233PYOtherExpensesAmt
CY Other Expenses$1,016,566CYOtherExpensesAmt
PY Total Expenses$801,233PYTotalExpensesAmt
CY Total Expenses$1,016,566CYTotalExpensesAmt
PY Revenues Less Expenses$7,937PYRevenuesLessExpensesAmt
CY Revenues Less Expenses-$3,263CYRevenuesLessExpensesAmt
Total Assets BOY$181,430TotalAssetsBOYAmt
Total Assets EOY$65,951TotalAssetsEOYAmt
Total Liabilities BOY$117,310TotalLiabilitiesBOYAmt
Total Liabilities EOY$5,094TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$64,120NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$60,857NetAssetsOrFundBalancesEOYAmt
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$1,016,566ExpenseAmt
Revenue$897,707RevenueAmt
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$1,016,566TotalProgramServiceExpensesAmt
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 Line1SARAH OTEYBusinessNameLine1Txt
FieldValueIRS element (for citing)
Phone3179666436PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line160 COLLEGEVIEW RDAddressLine1Txt
CityWESTERVILLECityNm
State AbbreviationOHStateAbbreviationCd
ZIP43081ZIPCd
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
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)
ARTHUR LEVINE
PRESIDENTS COUNCIL MEMBER0.39Yes (X)$0$0$0
GERALD GAMM
FIRST VICE PRESIDENT0.78$0$0$0Yes (X)
ANNA GONZALEZ
PRESIDENT1.15$0$0$0Yes (X)
JOSH CENTOR
TREASURER0.78$0$0$0Yes (X)
KEIKO PRICE-CARTER
VP FOR ATHLETICS0.78$0$0$0Yes (X)
ERIENNE ROBERTS
STRIVE TOGETHER CHAIR0.78$0$0$0Yes (X)
SARAH OTEY
COMMISSIONER/BOARD SECRETARY40.00$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$115,596AllOtherContributionsAmt
Total Contributions$115,596TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp (2 entries)

DescDescBusinessBusinessCdTotal Revenue ColumnTotalRevenueColumnAmtRelated Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
MEMBERSHIP DUES711210$624,000$624,000
UAA CHAMPIONSHIPS & EV711210$273,707$273,707
FieldValueIRS element (for citing)
Total Program Service Revenue$897,707TotalProgramServiceRevenueAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$1,013,303TotalRevenueColumnAmt
Related Or Exempt Func Income$897,707RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$0UnrelatedBusinessRevenueAmt
Exclusion$0ExclusionAmt

Fees For Services Management FeesForServicesManagementGrp

FieldValueIRS element (for citing)
Total$709,666TotalAmt
Program Services$709,666ProgramServicesAmt

Fees For Services Legal FeesForServicesLegalGrp

FieldValueIRS element (for citing)
Total$2,887TotalAmt
Program Services$2,887ProgramServicesAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$5,454TotalAmt
Program Services$5,454ProgramServicesAmt

Information Technology InformationTechnologyGrp

FieldValueIRS element (for citing)
Total$14,866TotalAmt
Program Services$14,866ProgramServicesAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$2,750TotalAmt
Program Services$2,750ProgramServicesAmt

Travel TravelGrp

FieldValueIRS element (for citing)
Total$98,999TotalAmt
Program Services$98,999ProgramServicesAmt

Conferences Meetings ConferencesMeetingsGrp

FieldValueIRS element (for citing)
Total$43,892TotalAmt
Program Services$43,892ProgramServicesAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$27,375TotalAmt
Program Services$27,375ProgramServicesAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDescTotalTotalAmtProgram ServicesProgramServicesAmt
AWARDS & APPAREL$56,179$56,179
TELECOMMUNICATIONS/PRIN$29,808$29,808
EVENTS$14,604$14,604
MEMBERSHIP DUES$4,853$4,853

All Other Expenses AllOtherExpensesGrp

FieldValueIRS element (for citing)
Total$5,233TotalAmt
Program Services$5,233ProgramServicesAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$1,016,566TotalAmt
Program Services$1,016,566ProgramServicesAmt
Management And General$0ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
EOY$19,839EOYAmt

Accounts Receivable AccountsReceivableGrp

FieldValueIRS element (for citing)
BOY$181,430BOYAmt
EOY$45,612EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

FieldValueIRS element (for citing)
EOY$250EOYAmt

Other Assets Total OtherAssetsTotalGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$250EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$181,430BOYAmt
EOY$65,951EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$52,465BOYAmt
EOY$4,844EOYAmt

Other Liabilities OtherLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$64,845BOYAmt
EOY$250EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$117,310BOYAmt
EOY$5,094EOYAmt
FieldValueIRS element (for citing)
Organization Follows FASB117Yes (X)OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$64,120BOYAmt
EOY$60,857EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$64,120BOYAmt
EOY$60,857EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$181,430BOYAmt
EOY$65,951EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss-$3,263ReconcilationRevenueExpnssAmt
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$497,034CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$62,167CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$91,328CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$96,200CurrentTaxYearMinus1YearAmt
Current Tax Year$115,596CurrentTaxYearAmt
Total$862,325TotalAmt

Gross Receipts Admissions GrossReceiptsAdmissionsGrp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$20,291CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$505,057CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$595,560CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$712,970CurrentTaxYearMinus1YearAmt
Current Tax Year$897,707CurrentTaxYearAmt
Total$2,731,585TotalAmt

Total509 Total509Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$517,325CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$567,224CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$686,888CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$809,170CurrentTaxYearMinus1YearAmt
Current Tax Year$1,013,303CurrentTaxYearAmt
Total$3,593,910TotalAmt

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$3,593,910PublicSupportTotal509Amt

Total Support Calendar Year TotalSupportCalendarYearGrp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$517,325CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$567,224CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$686,888CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$809,170CurrentTaxYearMinus1YearAmt
Current Tax Year$1,013,303CurrentTaxYearAmt
Total$3,593,910TotalAmt
FieldValueIRS element (for citing)
Public Support CY5091.00000PublicSupportCY509Pct
Public Support PY5091.00000PublicSupportPY509Pct
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)
DescCURRENT PORTION OF LEASE LIABILITYDesc
Amt$250Amt
FieldValueIRS element (for citing)
Total Liability$250TotalLiabilityAmt
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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