Skip to content
Nonprofiteer
← NATIONAL COLLEGIATE ATHLETIC ASSOCIATION

Form 990 for tax year 2022

Filed by NATIONAL COLLEGIATE ATHLETIC ASSOCIATION.

Totals

Total revenue
$1,255,174,694
Total expenses
$1,175,527,939
Contributions and grants received
$100,000
Grants paid
$695,183,782
Program service revenue
$1,196,033,442
Investment income
$34,600,981
Other revenue
$24,440,271
Total assets, end of year
$869,341,853
Total liabilities, end of year
$304,095,430
Net assets or fund balances, end of year
$565,246,423
Program services expenses (Part IX)
$1,128,884,935
Management and general expenses
$46,643,004
Fundraising expenses
$0
Program service expenses (Part III)
$1,128,884,935

Program services were 96.0% 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

    $100,000

  • 2a · Program service revenue: Television Rights Fees

    total $945,118,516 · related or exempt $945,118,516

  • 2b · Program service revenue: Championship and NIT

    total $222,453,332 · related or exempt $222,453,332

  • 2c · Program service revenue: ACAD/Amateur ELIG Fees

    total $13,108,255 · related or exempt $13,108,255

  • 2d · Program service revenue: Membership Dues

    total $6,915,860 · related or exempt $6,915,860

  • 2f · All other program service revenue

    total $8,437,479 · related or exempt $8,437,479 · unrelated business $0 · excluded $0

  • 3 · Investment income

    total $35,025,549 · excluded $35,025,549

  • 6c · Rental income or loss

    real property $0 · personal property $0

  • 7a · Gross sales of assets other than inventory

    securities $189,521,214

  • 7b · Less cost or other basis and sales expenses

    securities $189,945,782

  • 7c · Gain or loss

    securities -$424,568 · other assets $0

  • 7d · Net gain or loss

    total -$424,568 · excluded -$424,568

  • 11a · Other revenue: Insurance Recovery Rev

    total $24,440,271 · excluded $24,440,271

  • 11d · All other revenue

    total $0 · related or exempt $0 · unrelated business $0 · excluded $0

  • 11e · Other revenue, total

    $24,440,271

Functional expenses

Part IX, the statement of functional expenses.

  • 1 · Grants to domestic organizations and governments

    total $695,099,122 · program services $695,099,122

  • 2 · Grants to domestic individuals

    total $10,000 · program services $10,000

  • 3 · Grants to foreign organizations and individuals

    total $74,660 · program services $74,660

  • 5 · Compensation of officers, directors and key employees

    total $8,100,058 · program services $6,772,303 · management and general $1,327,755

  • 7 · Other salaries and wages

    total $54,333,060 · program services $46,079,446 · management and general $8,253,614

  • 8 · Pension plan contributions

    total $7,862,262 · program services $6,074,062 · management and general $1,788,200

  • 9 · Other employee benefits

    total $14,290,850 · program services $8,490,412 · management and general $5,800,438

  • 10 · Payroll taxes

    total $5,312,317 · program services $3,188,607 · management and general $2,123,710

  • 11a · Fees: management

    total $42,177,292 · program services $37,531,891 · management and general $4,645,401

  • 11b · Fees: legal

    total $61,524,423 · program services $61,524,423

  • 11c · Fees: accounting

    total $181,691 · management and general $181,691

  • 11d · Fees: lobbying

    total $540,000 · management and general $540,000

  • 11f · Fees: investment management

    total $614,628 · management and general $614,628

  • 11g · Fees: other

    total $21,546,595 · program services $20,721,406 · management and general $825,189 · fundraising $0

  • 12 · Advertising and promotion

    total $21,023,284 · program services $21,018,523 · management and general $4,761

  • 13 · Office expenses

    total $2,397,069 · program services $1,715,282 · management and general $681,787

  • 14 · Information technology

    total $7,266,969 · program services $2,248,262 · management and general $5,018,707

  • 16 · Occupancy

    total $22,025,685 · program services $16,731,060 · management and general $5,294,625

  • 17 · Travel

    total $147,465,199 · program services $145,727,422 · management and general $1,737,777

  • 19 · Conferences, conventions and meetings

    total $9,116,489 · program services $8,775,164 · management and general $341,325

  • 22 · Depreciation, depletion and amortization

    total $6,191,982 · management and general $6,191,982

  • 23 · Insurance

    total $12,849,760 · program services $12,849,760

  • 24a · Other expenses: Sport Sci/Drug & Med Mon

    total $6,107,272 · program services $6,107,272

  • 24b · Other expenses: Operations - Awards/Mementos

    total $7,667,918 · program services $7,478,794 · management and general $189,124

  • 24c · Other expenses: Operations - Signage - Printing

    total $5,618,082 · program services $5,604,244 · management and general $13,838

  • 24d · Other expenses: Operations - Equipment Rental

    total $3,440,392 · program services $3,414,667 · management and general $25,725

  • 24e · All other expenses

    total $12,690,880 · program services $11,648,153 · management and general $1,042,727 · fundraising $0

Balance sheet

Part X, book values.

  • 2 · Savings and temporary cash investments

    beginning of year $44,093,592 · end of year $45,791,174

  • 4 · Accounts receivable

    beginning of year $32,339,066 · end of year $29,611,906

  • 5 · Loans and receivables from officers and key people

    beginning of year $0 · end of year $0

  • 6 · Loans and receivables from disqualified persons

    beginning of year $0 · end of year $0

  • 7 · Other notes and loans receivable

    beginning of year $0 · end of year $0

  • 8 · Inventories for sale or use

    beginning of year $0 · end of year $0

  • 9 · Prepaid expenses and deferred charges

    beginning of year $6,435,216 · end of year $6,095,056

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

    $95,419,847

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

    $59,332,079

  • 10c · Land, buildings and equipment, net

    beginning of year $40,072,403 · end of year $36,087,768

  • 11 · Investments: publicly traded securities

    beginning of year $339,923,693 · end of year $401,961,206

  • 12 · Investments: other securities

    beginning of year $313,420,302 · end of year $337,924,279

  • 13 · Investments: program-related

    beginning of year $0

  • 14 · Intangible assets

    beginning of year $4,590,000 · end of year $3,760,000

  • 15 · Other assets

    beginning of year $4,125,388 · end of year $8,110,464

  • 17 · Accounts payable and accrued expenses

    beginning of year $250,178,833 · end of year $205,097,608

  • 19 · Deferred revenue

    beginning of year $72,185,311 · end of year $95,601,650

  • 20 · Tax-exempt bond liabilities

    beginning of year $5,013,879 · end of year $3,396,172

  • 22 · Loans and payables to officers and key people

    beginning of year $0 · end of year $0

  • 25 · Other liabilities

    beginning of year $0 · end of year $0

  • 27 · Net assets without donor restrictions

    beginning of year $457,471,637 · end of year $564,996,423

  • 28 · Net assets with donor restrictions

    beginning of year $150,000 · end of year $250,000

Mission and programs · 2022

Mission

Provide a world-class athletics and academic experience for student-athletes that fosters lifelong well-being.

  • THE NCAA GOVERNS AND ADMINISTERS COLLEGE SPORTS FOR MORE THAN 1,100 MEMBER COLLEGES AND UNIVERSITIES. THE NCAA OPERATES THROUGH A GOVERNANCE STRUCTURE, EMPOWERING SCHOOLS IN EACH DIVISION TO GUIDE AND ENHANCE THEIR PARTICIPATION IN COLLEGE SPORTS. THE BOARD OF GOVERNORS, LED BY MEMBER SCHOOLS, SERVES AS THE SENIOR GOVERNING BODY OF THE NCAA. OUR DIVERSE MEMBERSHIP INCLUDES SCHOOLS WITH STUDENT BODIES THAT RANGE FROM HUNDREDS OF STUDENTS TO TENS OF THOUSANDS. THE CURRENT THREE-DIVISION STRUCTURE CREATES FAIR SPORTS COMPETITION FOR LIKE-MINDED INSTITUTIONS AND PROVIDES STUDENT-ATHLETES WITH A WIDE SPECTRUM OF OPPORTUNITIES TO PARTICIPATE IN CHAMPIONSHIP EVENTS. THE NCAA SUPPORTS STUDENT-ATHLETE SUCCESS BY ENSURING STUDENTS ARE PREPARED FOR THE COLLEGE CLASSROOM WHEN THEY ENTER SCHOOL AND THAT THEY CONTINUE TO PROGRESS TOWARD A DEGREE WHILE PLAYING SPORTS. THE NCAA NATIONAL OFFICE ALSO PROMOTES THE PHYSICAL AND MENTAL WELL-BEING OF STUDENT-ATHLETES THROUGH THE NCAA SPORT SCIENCE INSTITUTE, DRUG TESTING AND INSURANCE PROGRAMS. STUDENT-ATHLETES BENEFIT FROM NCAA PROGRAMS SUPPORTING LEADERSHIP OPPORTUNITIES, INTERNSHIPS, DEGREE COMPLETION AND POSTGRADUATE SCHOLARSHIPS. THE NCAA FUNDS ACADEMIC OPPORTUNITIES AND FINANCIALLY ASSISTS STUDENT-ATHLETES IN NEED OF EDUCATIONAL MATERIALS, CLOTHING AND EMERGENCY TRAVEL EXPENSES.

    Expenses $868,757,130 · Grants $695,183,782 · Revenue $973,580,110

  • THE NCAA GENERALLY ADMINISTERS 90 NATIONAL CHAMPIONSHIPS ANNUALLY. MORE THAN 15,000 STUDENT-ATHLETES EXPERIENCE THE THRILL OF PARTICIPATING IN AN NCAA CHAMPIONSHIP EVERY YEAR. THE NCAA'S CHAMPIONSHIP EXPENSES SUPPORT ESSENTIAL OPERATIONS AT MORE THAN 800 SITES, TEAM TRANSPORTATION, PER DIEM COSTS, PROGRAMS SALUTING STUDENT-ATHLETES, SPORT COMMITTEE EXPENSES AND FAN-APPRECIATION EVENTS.

    Expenses $260,127,805 · Revenue $222,453,332

As filed on the 2022 return.

Listed in Part VII

  • Linda Livingstone

    Board Member, Chair

    Total calculated
    $0
    Hours/week
    1

  • Allison Feaster

    Board Member (as of 8/1/23)

    Total calculated
    $0
    Hours/week
    1

  • Beth DeBauche

    Board Member

    Total calculated
    $0
    Hours/week
    1

  • Dr Nadja West

    Board Member

    Total calculated
    $0
    Hours/week
    1

  • Grant Hill

    Board Member (until 7/31/23)

    Total calculated
    $0
    Hours/week
    1

  • Houston Davis

    Board Member (as of 8/1/23)

    Total calculated
    $0
    Hours/week
    1

  • Isaiah Swann

    Board Member (as of 8/1/23)

    Total calculated
    $0
    Hours/week
    1

  • Jere Morehead

    Board Member

    Total calculated
    $0
    Hours/week
    1

  • John DeGioia

    Board Member (until 7/31/23)

    Total calculated
    $0
    Hours/week
    1

  • Madeleine McKenna

    Board Member (until 8/1/23)

    Total calculated
    $0
    Hours/week
    1

  • Mary-Beth Cooper

    Board Member

    Total calculated
    $0
    Hours/week
    1

  • Steven Shirley

    Board Member, Vice-Chair

    Total calculated
    $0
    Hours/week
    1

  • Charlie Baker

    President (as of 3/1/23)

    Total calculated
    $0
    Hours/week
    40

  • Kathleen McNeely

    SVP of Admin and CFO (until 9/12/22)

    Total calculated
    $548,961
    From this org
    $486,993
    From related orgs
    $0
    Other
    $61,968
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $403,975
    Bonus
    $0
    Other
    $83,018
    Deferred
    $42,700
    Nontaxable benefits
    $19,268
    Filer's total
    $548,961

  • Mario Morris

    SVP of Admin and CFO (as of 9/12/22)

    Total calculated
    $220,355
    From this org
    $213,149
    From related orgs
    $0
    Other
    $7,206
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $192,308
    Bonus
    $20,000
    Other
    $841
    Deferred
    $0
    Nontaxable benefits
    $7,206
    Filer's total
    $220,355

  • Mark Emmert

    President (until 6/30/23)

    Total calculated
    $3,305,259
    From this org
    $3,238,700
    From related orgs
    $0
    Other
    $66,559
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $2,845,886
    Bonus
    $0
    Other
    $392,814
    Deferred
    $42,700
    Nontaxable benefits
    $23,859
    Filer's total
    $3,305,259

  • Cari Van Senus

    Senior Vice President (until 6/30/23)

    Total calculated
    $545,665
    From this org
    $492,206
    From related orgs
    $0
    Other
    $53,459
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $459,300
    Bonus
    $7,500
    Other
    $25,406
    Deferred
    $41,381
    Nontaxable benefits
    $12,078
    Filer's total
    $545,665

  • Daniel Gavitt

    Senior Vice President

    Total calculated
    $670,078
    From this org
    $592,215
    From related orgs
    $0
    Other
    $77,863
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $545,096
    Bonus
    $7,500
    Other
    $39,619
    Deferred
    $42,700
    Nontaxable benefits
    $35,163
    Filer's total
    $670,078

  • David Schnase

    Vice President

    Total calculated
    $431,358
    From this org
    $356,396
    From related orgs
    $0
    Other
    $74,962
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $341,576
    Bonus
    $3,500
    Other
    $11,320
    Deferred
    $37,897
    Nontaxable benefits
    $37,065
    Filer's total
    $431,358

  • Jonathan Duncan

    Vice President

    Total calculated
    $591,530
    From this org
    $514,911
    From related orgs
    $0
    Other
    $76,619
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $482,967
    Bonus
    $3,500
    Other
    $28,444
    Deferred
    $42,700
    Nontaxable benefits
    $33,919
    Filer's total
    $591,530

  • Joni Comstock

    Senior Vice President

    Total calculated
    $666,504
    From this org
    $600,047
    From related orgs
    $0
    Other
    $66,457
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $543,396
    Bonus
    $7,500
    Other
    $49,151
    Deferred
    $42,700
    Nontaxable benefits
    $23,757
    Filer's total
    $666,504

  • Kevin Lennon

    Vice President

    Total calculated
    $595,365
    From this org
    $518,679
    From related orgs
    $0
    Other
    $76,686
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $479,971
    Bonus
    $7,000
    Other
    $31,708
    Deferred
    $42,700
    Nontaxable benefits
    $33,986
    Filer's total
    $595,365

  • Scott Bearby

    Vice President

    Total calculated
    $565,571
    From this org
    $501,934
    From related orgs
    $0
    Other
    $63,637
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $466,928
    Bonus
    $7,500
    Other
    $27,506
    Deferred
    $42,700
    Nontaxable benefits
    $20,937
    Filer's total
    $565,571

  • Stanley Wilcox

    Executive Vice President

    Total calculated
    $1,485,746
    From this org
    $1,420,069
    From related orgs
    $0
    Other
    $65,677
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $1,274,654
    Bonus
    $0
    Other
    $145,415
    Deferred
    $42,700
    Nontaxable benefits
    $22,977
    Filer's total
    $1,485,746

  • Brian Hainline

    Chief Medical Officer

    Total calculated
    $1,013,360
    From this org
    $946,903
    From related orgs
    $0
    Other
    $66,457
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $854,266
    Bonus
    $0
    Other
    $92,637
    Deferred
    $42,700
    Nontaxable benefits
    $23,757
    Filer's total
    $1,013,360

  • Felicia Martin

    Senior Vice President

    Total calculated
    $527,025
    From this org
    $472,713
    From related orgs
    $0
    Other
    $54,312
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $443,848
    Bonus
    $7,500
    Other
    $21,365
    Deferred
    $42,700
    Nontaxable benefits
    $11,612
    Filer's total
    $527,025

  • Lynn Holzman

    Vice President

    Total calculated
    $414,517
    From this org
    $359,739
    From related orgs
    $0
    Other
    $54,778
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $345,926
    Bonus
    $3,500
    Other
    $10,313
    Deferred
    $42,700
    Nontaxable benefits
    $12,078
    Filer's total
    $414,517

  • Robert Williams

    Senior Vice President

    Total calculated
    $815,802
    From this org
    $763,651
    From related orgs
    $0
    Other
    $52,151
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $303,816
    Bonus
    $0
    Other
    $459,835
    Deferred
    $39,848
    Nontaxable benefits
    $12,303
    Filer's total
    $815,802

  • Theresa Gronau

    Vice President

    Total calculated
    $407,441
    From this org
    $332,181
    From related orgs
    $0
    Other
    $75,260
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $323,375
    Bonus
    $3,500
    Other
    $5,306
    Deferred
    $39,707
    Nontaxable benefits
    $35,553
    Filer's total
    $407,441

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 · Compensation committee
  • 3 · Independent compensation consultant
  • 3 · Compensation survey or study
  • 3 · Approval by the board or compensation committee
  • 4a · Severance or change-of-control payment
  • 7 · Other non-fixed payments

Answered no

  • 4b · Supplemental nonqualified retirement plan
  • 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)

Schedule J, Part I, Line 1a First-class or charter travel
NCAA PAID FOR CHARTERED BUSINESS TRAVEL, WHEN NECESSARY DUE TO SCHEDULING, FOR THE PRESIDENT, CHIEF MEDICAL OFFICER, EXECUTIVE VICE PRESIDENT, AND SENIOR VICE PRESIDENTS (4) LISTED IN PART VII. THIS NON-TAXABLE BUSINESS EXPENSE WOULD NOT BE INCLUDED IN THE EMPLOYEES' W-2 AS ADDITIONAL COMPENSATION.
Schedule J, Part I, Line 1a Travel for companions
NCAA PAID FOR COMPANION TRAVEL FOR THE PRESIDENT LISTED IN PART VII. NCAA WILL ONLY REIMBURSE A BUSINESS EXPENSE WHEN ALL IRS REQUIREMENTS ARE MET. NCAA INCLUDED THE ABOVE APPLICABLE NON-BUSINESS EXPENSE IN THE EMPLOYEE'S W-2 AS ADDITIONAL TAXABLE COMPENSATION.
Schedule J, Part I, Line 1a Tax indemnification and gross-up payments
NCAA PAID FOR GIFT CARDS FOR 16 OF THE OFFICERS, KEY EMPLOYEES, AND HIGHEST COMPENSATED EMPLOYEES LISTED IN PART VII. NCAA WILL ONLY REIMBURSE A BUSINESS EXPENSE WHEN ALL IRS REQUIREMENTS ARE MET. NCAA INCLUDED THE ABOVE APPLICABLE NON-BUSINESS EXPENSES IN THE EMPLOYEES' W-2 AS ADDITIONAL TAXABLE COMPENSATION.
Schedule J, Part I, Line 1a Health or social club dues or initiation fees
NCAA PAID FOR SOCIAL CLUB DUES FOR THE PRESIDENT LISTED IN PART VII. NCAA WILL ONLY REIMBURSE A BUSINESS EXPENSE WHEN ALL IRS REQUIREMENTS ARE MET. NCAA INCLUDED THE ABOVE APPLICABLE NON-BUSINESS EXPENSES IN THE EMPLOYEE'S W-2 AS ADDITIONAL TAXABLE COMPENSATION.
Schedule J, Part I, Line 4a Severance or change-of-control payment
THE FOLLOWING HIGHEST PAID EMPLOYEE RECEIVED SEVERANCE PAYMENTS FROM THE ORGANIZATION DURING THE CALENDAR YEAR 2022. ROBERT WILLIAMS - $405,088 THE FOLLOWING OFFICER AND KEY EMPLOYEE RECEIVED SEVERANCE PAYMENTS FROM THE ORGANIZATION DURING FISCAL YEAR 2023. MARK EMMERT - $4,281,279 CARI VAN SENUS - $498,750
Schedule J, Part I, Line 7 Non-fixed payments
Persons listed in Part VII received board approved bonuses which are reported on Schedule J, Part II, Column B(ii).

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.

Taxable family on this return

Schedule R Parts I, III and IV, as filed. These record ownership and control, not shared board members or money moved.

Disregarded entities

Part I: entities that legally are the filer and file no return of their own.

  • Collegiate Properties LLC

    Advancing Youth · IN · income $0 · assets $0

    Directly controlled by National Collegiate Athletic Association

  • NIT LLC

    Basketball Events · IN · income $8,432,498 · assets $22,466,991

    Directly controlled by National Collegiate Athletic Association

  • College Football Officiating LLC

    Officiating · IN · income $810,083 · assets $253,791

    Directly controlled by National Collegiate Athletic Association

  • Collegiate Sports LLC

    Holding Company · IN · income $0 · assets $0

    Directly controlled by National Collegiate Athletic Association

  • Men's College Basketball Officiating LLC

    Officiating · IN · income $0 · assets $0

    Directly controlled by National Collegiate Athletic Association

  • Women's College Basketball Officiating LLC

    Officiating · IN · income $0 · assets $0

    Directly controlled by National Collegiate Athletic Association

  • 1910 Collective LLC

    Insurance · IN · income $36,423,449 · assets $167,736,780

    Directly controlled by NATIONAL COLLEGIATE ATHLETIC ASSOCIATION

Provenance

Return type
form_990
Tax year
2022
Filed
27 June 2024
IRS schema version
2022v5.0
Source object
202401799349300305

Check it against the return as filed: the GivingTuesday Data Lake hosts a public copy of the original XML.

The source document this was parsed from is served over the API, which is where bulk and document access live.