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Nonprofiteer
← THE BIG 12 CONFERENCE INC

Form 990 for tax year 2023

Filed by THE BIG 12 CONFERENCE INC.

Totals

Total revenue
$493,822,339
Total expenses
$530,717,573
Contributions and grants received
$308,883
Grants paid
$476,312,099
Program service revenue
$479,248,556
Investment income
$1,854,877
Other revenue
$12,410,023
Total assets, end of year
$73,569,096
Total liabilities, end of year
$60,053,961
Net assets or fund balances, end of year
$13,515,135
Program services expenses (Part IX)
$500,845,865
Management and general expenses
$29,871,708
Fundraising expenses
$0
Program service expenses (Part III)
$500,845,865

Program services were 94.4% of total expenses calculated — Part IX's program-services column over total expenses, both as filed.

Line items

Every line the filer filed in Parts VIII, IX and X, as filed and in filed order. Blank columns are left out, and the lines are not forced to add up to the totals above.

Revenue

Part VIII, the statement of revenue.

  • 1f · All other contributions, gifts and grants

    $308,883

  • 2a · Program service revenue: TELEVISION CONTRACTS

    total $294,741,790 · related or exempt $294,741,790

  • 2b · Program service revenue: BOWL GAMES

    total $110,695,635 · related or exempt $110,695,635

  • 2c · Program service revenue: NCAA REVENUE

    total $52,246,551 · related or exempt $52,246,551

  • 2d · Program service revenue: TICKET SALES

    total $19,606,474 · related or exempt $19,606,474

  • 2e · Program service revenue: OTHER

    total $1,958,106 · related or exempt $1,958,106

  • 3 · Investment income

    total $1,854,877 · excluded $1,854,877

  • 5 · Royalties

    total $1,772,198 · related or exempt $1,772,198

  • 11a · Other revenue: OTHER REVENUE

    total $10,637,825 · related or exempt $10,637,825

  • 11e · Other revenue, total

    $10,637,825

Functional expenses

Part IX, the statement of functional expenses.

  • 1 · Grants to domestic organizations and governments

    total $475,997,099 · program services $475,997,099

  • 2 · Grants to domestic individuals

    total $315,000 · program services $315,000

  • 5 · Compensation of officers, directors and key employees

    total $6,481,897 · management and general $6,481,897

  • 7 · Other salaries and wages

    total $5,546,696 · management and general $5,546,696

  • 8 · Pension plan contributions

    total $751,423 · management and general $751,423

  • 9 · Other employee benefits

    total $915,193 · management and general $915,193

  • 10 · Payroll taxes

    total $464,154 · management and general $464,154

  • 11b · Fees: legal

    total $4,853,367 · management and general $4,853,367

  • 11c · Fees: accounting

    total $35,480 · management and general $35,480

  • 11d · Fees: lobbying

    total $362,500 · management and general $362,500

  • 11g · Fees: other

    total $10,301,360 · program services $8,271,381 · management and general $2,029,979

  • 12 · Advertising and promotion

    total $1,405,374 · program services $1,405,374

  • 13 · Office expenses

    total $585,561 · program services $390,165 · management and general $195,396

  • 14 · Information technology

    total $262,100 · program services $215,649 · management and general $46,451

  • 16 · Occupancy

    total $318,855 · program services $104,317 · management and general $214,538

  • 17 · Travel

    total $1,245,470 · program services $1,245,470

  • 22 · Depreciation, depletion and amortization

    total $199,348 · management and general $199,348

  • 23 · Insurance

    total $1,060,200 · program services $1,091 · management and general $1,059,109

  • 24a · Other expenses: MISCELLANEOUS

    total $16,834,513 · program services $10,118,336 · management and general $6,716,177

  • 24b · Other expenses: CHAMPIONSHIP FACILITY F

    total $2,781,983 · program services $2,781,983

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $62,692,713 · end of year $40,679,226

  • 4 · Accounts receivable

    beginning of year $2,530,727 · end of year $4,466,627

  • 7 · Other notes and loans receivable

    beginning of year $15,780,465 · end of year $20,491,008

  • 9 · Prepaid expenses and deferred charges

    beginning of year $861,556 · end of year $802,213

  • 10a · Land, buildings and equipment: cost or other basis

    $5,634,089

  • 10b · Land, buildings and equipment: accumulated depreciation

    $3,285,161

  • 10c · Land, buildings and equipment, net

    beginning of year $2,410,377 · end of year $2,348,928

  • 12 · Investments: other securities

    beginning of year $336,144 · end of year $736,125

  • 14 · Intangible assets

    beginning of year $3,461

  • 15 · Other assets

    beginning of year $0 · end of year $4,044,969

  • 17 · Accounts payable and accrued expenses

    beginning of year $17,282,004 · end of year $45,647,128

  • 25 · Other liabilities

    beginning of year $16,923,071 · end of year $14,406,833

  • 27 · Net assets without donor restrictions

    beginning of year $50,103,167 · end of year $13,206,252

  • 28 · Net assets with donor restrictions

    beginning of year $307,201 · end of year $308,883

Mission and programs · 2023

Mission

THE MISSION OF THE CONFERENCE IS TO: ADVANCE STANDARDS OF SCHOLARSHIP, SPORTSMANSHIP AND EQUITY WITH THE HIGHEST IDEALS OF CONFERENCE MEMBERSHIP; SUPPORT THE DEVELOPMENT OF NATIONAL-CHAMPIONSHIP CALIBER INTERCOLLEGIATE ATHELTIC PROGRAMS; ORGANIZE, PROMOTE AND ADMINISTER INTERCOLLEGIATE ATHLETICS AMONG ITS MEMBER INSTITUTIONS; OPTIMIZE REVENUES AND PROVIDE SUPPORTING SERVICES COMPATIBLE WITH BOTH ACADEMIC AND COMPETITIVE EXCELLENCE; AND ENCOURAGE COLLABORATION IN AREAS BEYOND ATHLETICS THAT BUILDS GOOD-WILL BETWEEN INSTITUTIONS AND PROMOTES THE OVERALL MISSIONS OF THE UNIVERSITIES.

Activities or mission (Part I)

THE MISSION OF THE CONFERENCE IS TO: ADVANCE STANDARDS OF SCHOLARSHIP, SPORTSMANSHIP AND EQUITY WITH THE HIGHEST IDEALS OF CONFERENCE MEMBERSHIP; SUPPORT THE DEVELOPMENT OF NATIONAL-CHAMPIONSHIP CALIBER INTERCOLLEGIATE ATHELTIC PROGRAMS; ORGANIZE, PROMOTE AND ADMINISTER INTERCOLLEGIATE ATHLETICS AMONG ITS MEMBER INSTITUTIONS; OPTIMIZE REVENUES AND PROVIDE SUPPORTING SERVICES COMPATIBLE WITH BOTH ACADEMIC AND COMPETITIVE EXCELLENCE; AND ENCOURAGE COLLABORATION IN AREAS BEYOND ATHLETICS THAT BUILDS GOOD-WILL BETWEEN INSTITUTIONS AND PROMOTES THE OVERALL MISSIONS OF THE UNIVERSITIES

  • THE CONFERENCE COLLECTS REVENUE ON BEHALF OF THE MEMBER SCHOOLS FROM TELEVISION AGREEMENTS, BOWL GAMES, AND CHAMPIONSHIP EVENTS, AS WELL AS GRANTS FROM THE NATIONAL COLLEGIATE ATHLETIC ASSOCIATION (NCAA) AND REMITS NET REVENUES TO THE MEMBER SCHOOL'S ATHLETIC DEPARTMENT.

    Expenses $500,845,865 · Grants $476,312,099 · Revenue $491,658,579

As filed on the 2023 return. The filer continues this part on Schedule O, which is not shown here.

Listed in Part VII

  • Doug Girod

    CHANCELLOR/DIRECTOR

    Total calculated
    $910,111
    From this org
    $0
    From related orgs
    $789,589
    Other
    $120,522
    Hours/week
    1 + 1 related

    Schedule J breakdown matched by us

    Base
    $0 + $604,013 related
    Bonus
    $0
    Other
    $0 + $185,576 related
    Deferred
    $0 + $40,071 related
    Nontaxable benefits
    $0 + $80,451 related
    Filer's total
    $0 + $910,111 related

  • Gordon Gee

    PRESIDENT/DIRECTOR

    Total calculated
    $825,289
    From this org
    $0
    From related orgs
    $796,446
    Other
    $28,843
    Hours/week
    1 + 1 related

    Schedule J breakdown matched by us

    Base
    $0 + $766,446 related
    Bonus
    $0
    Other
    $0 + $30,000 related
    Deferred
    $0 + $19,800 related
    Nontaxable benefits
    $0 + $9,043 related
    Filer's total
    $0 + $825,289 related

  • Joseph Harroz

    PRESIDENT/DIRECTOR

    Total calculated
    $823,193
    From this org
    $0
    From related orgs
    $634,669
    Other
    $188,524
    Hours/week
    1 + 1 related

    Schedule J breakdown matched by us

    Base
    $0 + $495,101 related
    Bonus
    $0 + $108,000 related
    Other
    $0 + $31,568 related
    Deferred
    $0 + $177,805 related
    Nontaxable benefits
    $0 + $10,719 related
    Filer's total
    $0 + $823,193 related

  • Lawrence Schovanec

    PRESIDENT/DIRECTOR

    Total calculated
    $956,536
    From this org
    $0
    From related orgs
    $907,800
    Other
    $48,736
    Hours/week
    1 + 1 related

    Schedule J breakdown matched by us

    Base
    $0 + $907,800 related
    Bonus
    $0
    Other
    $0
    Deferred
    $0 + $41,238 related
    Nontaxable benefits
    $0 + $7,498 related
    Filer's total
    $0 + $956,536 related

  • Linda Livingstone

    PRESIDENT/DIRECTOR

    Total calculated
    $2,147,063
    From this org
    $0
    From related orgs
    $1,695,771
    Other
    $451,292
    Hours/week
    1 + 1 related

    Schedule J breakdown matched by us

    Base
    $0 + $1,231,842 related
    Bonus
    $0 + $416,094 related
    Other
    $0 + $47,835 related
    Deferred
    $0 + $335,640 related
    Nontaxable benefits
    $0 + $115,652 related
    Filer's total
    $0 + $2,147,063 related

  • Victor Boschini Jr

    CHANCELLOR/DIRECTOR

    Total calculated
    $3,199,429
    From this org
    $0
    From related orgs
    $2,727,984
    Other
    $471,445
    Hours/week
    1 + 1 related

    Schedule J breakdown matched by us

    Base
    $0 + $1,403,370 related
    Bonus
    $0 + $500,000 related
    Other
    $0 + $824,614 related
    Deferred
    $0 + $274,150 related
    Nontaxable benefits
    $0 + $197,295 related
    Filer's total
    $0 + $3,199,429 related

  • Wendy Wintersteen

    PRESIDENT/DIRECTOR

    Total calculated
    $1,500,207
    From this org
    $0
    From related orgs
    $1,395,085
    Other
    $105,122
    Hours/week
    1 + 1 related

    Schedule J breakdown matched by us

    Base
    $0 + $646,878 related
    Bonus
    $0
    Other
    $0 + $748,207 related
    Deferred
    $0 + $84,000 related
    Nontaxable benefits
    $0 + $21,122 related
    Filer's total
    $0 + $1,500,207 related

  • Jay Hartzell

    PRESIDENT/DIRECTOR

    Total calculated
    $1,483,822
    From this org
    $0
    From related orgs
    $1,428,042
    Other
    $55,780
    Hours/week
    1 + 1 related

    Schedule J breakdown matched by us

    Base
    $0 + $1,428,042 related
    Bonus
    $0
    Other
    $0
    Deferred
    $0 + $28,050 related
    Nontaxable benefits
    $0 + $27,730 related
    Filer's total
    $0 + $1,483,822 related

  • Kayse Shrum

    PRESIDENT/DIRECTOR

    Total calculated
    $850,544
    From this org
    $0
    From related orgs
    $717,306
    Other
    $133,238
    Hours/week
    1 + 1 related

    Schedule J breakdown matched by us

    Base
    $0 + $717,306 related
    Bonus
    $0
    Other
    $0
    Deferred
    $0 + $112,375 related
    Nontaxable benefits
    $0 + $20,863 related
    Filer's total
    $0 + $850,544 related

  • Richard Linton

    PRESIDENT/DIRECTOR

    Total calculated
    $625,005
    From this org
    $0
    From related orgs
    $538,750
    Other
    $86,255
    Hours/week
    1 + 1 related

    Schedule J breakdown matched by us

    Base
    $0 + $538,750 related
    Bonus
    $0
    Other
    $0
    Deferred
    $0 + $28,050 related
    Nontaxable benefits
    $0 + $58,205 related
    Filer's total
    $0 + $625,005 related

  • Alexander Cartwright

    PRESIDENT/DIRECTOR

    Total calculated
    $1,167,518
    From this org
    $0
    From related orgs
    $1,105,024
    Other
    $62,494
    Hours/week
    1 + 1 related

    Schedule J breakdown matched by us

    Base
    $0 + $724,713 related
    Bonus
    $0 + $302,000 related
    Other
    $0 + $78,311 related
    Deferred
    $0 + $32,769 related
    Nontaxable benefits
    $0 + $29,725 related
    Filer's total
    $0 + $1,167,518 related

  • Neville Pinto

    PRESIDENT/DIRECTOR

    Total calculated
    $1,287,754
    From this org
    $0
    From related orgs
    $1,214,261
    Other
    $73,493
    Hours/week
    1 + 1 related

    Schedule J breakdown matched by us

    Base
    $0 + $730,262 related
    Bonus
    $0 + $80,000 related
    Other
    $0 + $403,999 related
    Deferred
    $0 + $68,006 related
    Nontaxable benefits
    $0 + $5,487 related
    Filer's total
    $0 + $1,287,754 related

  • Renu Khator

    PRESIDENT/DIRECTOR

    Total calculated
    $1,898,704
    From this org
    $0
    From related orgs
    $1,595,416
    Other
    $303,288
    Hours/week
    1 + 1 related

    Schedule J breakdown matched by us

    Base
    $0 + $1,045,431 related
    Bonus
    $0 + $300,000 related
    Other
    $0 + $249,985 related
    Deferred
    $0 + $295,786 related
    Nontaxable benefits
    $0 + $7,502 related
    Filer's total
    $0 + $1,898,704 related

  • Shane Reese

    PRESIDENT/DIRECTOR

    Total calculated
    $0
    Hours/week
    0 + 1 related

  • Tim Weiser

    DEPUTY COMMISSIONER

    Total calculated
    $625,588
    From this org
    $553,448
    From related orgs
    $0
    Other
    $72,140
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $499,590
    Bonus
    $30,000
    Other
    $23,858
    Deferred
    $50,800
    Nontaxable benefits
    $21,340
    Filer's total
    $625,588

  • Brett Yormark

    COMMISSIONER

    Total calculated
    $4,384,564
    From this org
    $3,884,842
    From related orgs
    $0
    Other
    $499,722
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $2,530,833
    Bonus
    $1,250,000
    Other
    $104,009
    Deferred
    $468,190
    Nontaxable benefits
    $31,532
    Filer's total
    $4,384,564

  • Tyler Kirkham

    CHIEF MARKETING OFFICER

    Total calculated
    $597,905
    From this org
    $515,573
    From related orgs
    $0
    Other
    $82,332
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $400,000
    Bonus
    $66,667
    Other
    $48,906
    Deferred
    $50,800
    Nontaxable benefits
    $31,532
    Filer's total
    $597,905

  • Jessica Presnall

    CHIEF LEGAL OFFICER

    Total calculated
    $356,032
    From this org
    $284,380
    From related orgs
    $0
    Other
    $71,652
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $250,750
    Bonus
    $30,000
    Other
    $3,630
    Deferred
    $40,120
    Nontaxable benefits
    $31,532
    Filer's total
    $356,032

  • Dayna Scherf

    VICE PRESIDENT - WOMEN'S B

    Total calculated
    $351,780
    From this org
    $280,688
    From related orgs
    $0
    Other
    $71,092
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $247,250
    Bonus
    $24,150
    Other
    $9,288
    Deferred
    $39,560
    Nontaxable benefits
    $31,532
    Filer's total
    $351,780

  • Catrina Gibson

    CHIEF FINANCIAL OFFICER

    Total calculated
    $349,345
    From this org
    $296,562
    From related orgs
    $0
    Other
    $52,783
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $263,250
    Bonus
    $25,000
    Other
    $8,312
    Deferred
    $42,120
    Nontaxable benefits
    $10,663
    Filer's total
    $349,345

  • Scott Draper

    VICE PRESIDENT - FOOTBALL

    Total calculated
    $370,709
    From this org
    $294,937
    From related orgs
    $0
    Other
    $75,772
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $276,500
    Bonus
    $18,433
    Other
    $4
    Deferred
    $44,240
    Nontaxable benefits
    $31,532
    Filer's total
    $370,709

Compensation is as filed in Part VII: reportable pay from this organization and from related organizations, other compensation, and hours per week. The total, marked calculated, is our sum of the three dollar columns, with a blank column counted as $0; the form itself has no total. On a Form 990-EZ the columns are Part IV's instead, and on a Form 990-PF Part VIII's — compensation, contributions to benefit plans, and expense account — and the total sums those. A Schedule J breakdown is as filed: base pay, bonus, other, deferred compensation and nontaxable benefits from this organization, with any from related organizations beside each, and the filer's own total. It is shown with the Part VII listing of the same name on the same return. The form gives no key between the two, so that pairing is ours, and is marked matched by us.

Schedule J

Answered yes

  • 1a · First-class or charter travel
  • 1a · Travel for companions
  • 1a · Tax indemnification and gross-up payments
  • 1a · Health or social club dues or initiation fees
  • 1b · Written policy on the line-1a expenses
  • 2 · Substantiation required before reimbursing expenses
  • 3 · Independent compensation consultant
  • 3 · Form 990 of other organizations
  • 3 · Written employment contract
  • 3 · Compensation survey or study
  • 3 · Approval by the board or compensation committee
  • 4b · Supplemental nonqualified retirement plan
  • 7 · Other non-fixed payments

Answered no

  • 4a · Severance or change-of-control payment
  • 4c · Equity-based compensation arrangement
  • 5a · Pay contingent on this organization's revenues
  • 5b · Pay contingent on a related organization's revenues
  • 6a · Pay contingent on this organization's net earnings
  • 6b · Pay contingent on a related organization's net earnings
  • 8 · Paid under the initial-contract exception

The filer's explanations (Part III)

PART I, LINE 7
A DISCRETIONARY BONUS IS PAYABLE UPON APPROVAL BY THE BOARD OF DIRECTORS FOR COMMISSIONER.
PART I, LINE 4B
FOR THE YEAR ENDED 2023, THE CONFERENCE CONTRIBUTED $22,500 TO A 457(B) PLAN AND $333,725 TO A 457(F) PLAN FOR BRETT YORMARK, COMMISSIONER.

Part I's answers as filed. A line not listed was left unanswered; on lines 1a and 3 that means the box was not checked.

Grants on this return

The 10 largest by cash amount. The API serves every itemized grant.

Related organizations on this return

Schedule R Part II: tax-exempt organizations related to the filer by control. It does not record shared board members or money.

  • BAYLOR UNIVERSITY

    501(C)(3) · UNIVERSITY · TX

  • IOWA STATE UNIVERSITY

    115 · UNIVERSITY · IA

  • UNIVERSITY OF KANSAS

    115 · UNIVERSITY · KS

  • KANSAS STATE UNIVERSITY

    115 · UNIVERSITY · KS

  • UNIVERSITY OF OKLAHOMA

    115 · UNIVERSITY · OK

  • OKLAHOMA STATE UNIVERSITY

    115 · UNIVERSITY · OK

  • UNIVERSITY OF TEXAS

    115 · UNIVERSITY · TX

  • TEXAS TECH UNIVERSITY

    115 · UNIVERSITY · TX

  • TEXAS CHRISTIAN UNIVERSITY

    501(C)(3) · UNIVERSITY · TX

  • WEST VIRGINIA UNIVERSITY

    115 · UNIVERSITY · WV

  • BRIGHAM YOUNG UNIVERSITY

    501(C)(3) · UNIVERSITY · UT

  • UNIVERSITY OF CENTRAL FLORIDA

    501(C)(3) · UNIVERSITY · FL

  • UNIVERSITY OF CINCINNATI

    115 · UNIVERSITY · OH

  • UNIVERSITY OF HOUSTON

    115 · UNIVERSITY · TX

Provenance

Return type
form_990
Tax year
2023
Filed
2 May 2025
IRS schema version
2023v6.0
Source object
202531299349301238

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