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← MID-AMERICAN ATHLETIC CONFERENCE

Form 990 for tax year 2022

Filed by MID-AMERICAN ATHLETIC CONFERENCE.

Totals

Total revenue
$36,623,583
Total expenses
$34,455,665
Contributions and grants received
$402,536
Grants paid
$29,267,219
Program service revenue
$35,889,967
Investment income
$306,274
Other revenue
$24,806
Total assets, end of year
$13,321,090
Total liabilities, end of year
$1,863,162
Net assets or fund balances, end of year
$11,457,928
Program services expenses (Part IX)
$33,046,492
Management and general expenses
$1,409,173
Fundraising expenses
$0
Program service expenses (Part III)
$33,046,492

Program services were 95.9% 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

    $402,536

  • 1g · Noncash contributions included above

    $184,000

  • 2a · Program service revenue: COLLEGE FOOTBALL PLAYOFF

    total $17,192,816 · related or exempt $17,192,816

  • 2b · Program service revenue: MAC TELEVISION

    total $10,100,000 · related or exempt $10,100,000

  • 2c · Program service revenue: NCAA BASKETBALL REVENUE DISTRIBUT

    total $2,915,525 · related or exempt $2,915,525

  • 2d · Program service revenue: BOWL ASSESSMENTS

    total $1,744,000 · related or exempt $1,744,000

  • 2e · Program service revenue: RIGHTS&CONTRACTUAL INCOME

    total $1,516,199 · related or exempt $1,516,199

  • 2f · All other program service revenue

    total $2,421,427 · related or exempt $2,421,427

  • 3 · Investment income

    total $286,984 · excluded $286,984

  • 5 · Royalties

    total $15,142 · excluded $15,142

  • 7a · Gross sales of assets other than inventory

    securities $4,035,807

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

    securities $4,000,075 · other assets $16,442

  • 7c · Gain or loss

    securities $35,732 · other assets -$16,442

  • 7d · Net gain or loss

    total $19,290 · excluded $19,290

  • 11a · Other revenue: MISCELLANEOUS INCOME

    total $9,664 · related or exempt $9,664

  • 11e · Other revenue, total

    $9,664

Functional expenses

Part IX, the statement of functional expenses.

  • 1 · Grants to domestic organizations and governments

    total $29,267,219 · program services $29,267,219

  • 5 · Compensation of officers, directors and key employees

    total $1,001,731 · program services $851,471 · management and general $150,260

  • 7 · Other salaries and wages

    total $930,322 · program services $790,774 · management and general $139,548

  • 8 · Pension plan contributions

    total $108,747 · program services $92,435 · management and general $16,312

  • 9 · Other employee benefits

    total $168,355 · program services $143,102 · management and general $25,253

  • 10 · Payroll taxes

    total $105,583 · program services $89,746 · management and general $15,837

  • 11b · Fees: legal

    total $26,370 · management and general $26,370

  • 11c · Fees: accounting

    total $32,666 · management and general $32,666

  • 11f · Fees: investment management

    total $6,877 · management and general $6,877

  • 11g · Fees: other

    total $229,773 · program services $10,000 · management and general $219,773

  • 13 · Office expenses

    total $68,255 · management and general $68,255

  • 16 · Occupancy

    total $137,346 · program services $2,051 · management and general $135,295

  • 17 · Travel

    total $181,811 · program services $154,539 · management and general $27,272

  • 20 · Interest

    total $14,052 · management and general $14,052

  • 22 · Depreciation, depletion and amortization

    total $261,312 · management and general $261,312

  • 23 · Insurance

    total $190,852 · management and general $190,852

  • 24a · Other expenses: OFFICIATING EXP.

    total $799,411 · program services $799,411

  • 24b · Other expenses: REPAIR AND MAINTENANCE

    total $361,740 · program services $361,740

  • 24c · Other expenses: MEETINGS&PROMOTIONS

    total $269,169 · program services $228,794 · management and general $40,375

  • 24d · Other expenses: AWARDS

    total $162,472 · program services $162,472

  • 24e · All other expenses

    total $131,602 · program services $92,738 · management and general $38,864

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $17,036 · end of year $7,505

  • 2 · Savings and temporary cash investments

    beginning of year $5,296,015 · end of year $6,039,443

  • 3 · Pledges and grants receivable

    beginning of year $0 · end of year $112,126

  • 4 · Accounts receivable

    beginning of year $223,407 · end of year $1,209,377

  • 5 · Loans and receivables from officers and key people

    beginning of year $850,000 · end of year $925,000

  • 9 · Prepaid expenses and deferred charges

    beginning of year $158,778 · end of year $119,183

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

    $1,729,687

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

    $1,165,868

  • 10c · Land, buildings and equipment, net

    beginning of year $419,313 · end of year $563,819

  • 11 · Investments: publicly traded securities

    beginning of year $2,368,764 · end of year $2,586,476

  • 15 · Other assets

    beginning of year $1,037,126 · end of year $1,758,161

  • 17 · Accounts payable and accrued expenses

    beginning of year $435,845 · end of year $252,523

  • 19 · Deferred revenue

    beginning of year $346,752 · end of year $344,850

  • 25 · Other liabilities

    beginning of year $352,732 · end of year $1,265,789

  • 27 · Net assets without donor restrictions

    beginning of year $9,235,110 · end of year $11,345,802

  • 28 · Net assets with donor restrictions

    beginning of year $0 · end of year $112,126

Mission and programs · 2022

Mission

SEE SCHEDULE O

Activities or mission (Part I)

FOSTER AMATEUR INTERCOLLEGIATE SPORTS COMPETITION BETWEEN MEMBER INSTITUTION TEAMS UNDER THE RULES AND REGULATIONS OF THE NCAA.

  • TOURNAMENTS AND CHAMPIONSHIPS - PROVIDING LEADERSHIP IN EDUCATION AND DIVERSITY, THE LEAGUE SPONSORS CHAMPIONSHIPS IN 24 SPORTS. THE MID-AMERICAN CONFERENCE HAS 12 FULL-TIME MEMBERS AND AFFILIATE MEMBERS IN SELECT SPORTS. MAC SUPPORTS THE DEVELOPMENT OF STUDENTS PARTICIPATING IN INTERCOLLEGIATE ATHLETICS AT THOSE MEMBER INSTITUTIONS. MAC DEVELOPS LEAGUE SCHEDULES FOR ATHLETIC COMPETITION BETWEEN MEMBERS. THE CONFERENCE COLLECTS REVENUE ON BEHALF OF THE MEMBER SCHOOLS FROM FOOTBALL AND BASKETBALL TELEVISION CONTRACTS, BOWL GAMES, AND BASKETBALL TOURNAMENTS AS WELL AS GRANTS FROM THE NCCA, AND REMITS THE NET OPERATING SURPLUS TO THE MEMBER SCHOOLS AS APPROVED BY THE CONFERENCE'S GOVERNING BODY.

    Expenses $32,029,413 · Grants $28,343,219 · Revenue $24,480,104

  • TELEVISION PROGRAMMING AND PRODUCTION - PROGRAMMING AND SUPPORT FOR TELEVISED SPORTING EVENTS AND OTHER CONFERENCE RELATED PROGRAMMING.

    Expenses $1,017,079 · Grants $924,000 · Revenue $10,100,000

  • MID-AMERICAN ATHLETIC CONFERENCE COLLECTS MEMBERSHIP DUES FROM ITS MEMBER INSTITUTIONS WHILE SHARING PRACTICES AND POLICIES THAT ENFORCE THE PRIORITY OF ACADEMICS IN STUDENT-ATHLETES' LIVES AND EMPHASIZE THE VALUES OF INTEGRITY, FAIRNESS, AND COMPETITIVENESS. THE MAC HAS 12 FULL-TIME SCHOOL MEMBERS AND AFFILIATE MEMBERS IN SELECT SPORTS.

    Revenue $1,319,527

As filed on the 2022 return.

Listed in Part VII

  • Geoffrey Mearns

    PRESIDENT BALL STATE UNIVE

    Total calculated
    $0
    Hours/week
    1

  • Dr Rodney Rogers

    PRESIDENT BOWLING GREEN ST

    Total calculated
    $0
    Hours/week
    1

  • Dr Robert O Davies

    PRESIDENT CENTRAL MICHIGAN

    Total calculated
    $0
    Hours/week
    1

  • Dr James M Smith

    PRESIDENT EASTERN MICHIGAN

    Total calculated
    $0
    Hours/week
    1

  • Dr Todd Diacon

    PRESIDENT KENT STATE UNIVE

    Total calculated
    $0
    Hours/week
    1

  • Dr Gregory P Crawford

    PRESIDENT MIAMI UNIVERSITY

    Total calculated
    $0
    Hours/week
    1

  • Dr Lisa C Freeman

    PRESIDENT NORTHERN ILLINOI

    Total calculated
    $0
    Hours/week
    1

  • Dr Hugh Shermanuntil 63023

    PREDSIDENT OHIO UNIVERSITY

    Total calculated
    $0
    Hours/week
    1

  • Dr Satish K Tripathi

    PRESIDENT UNIV. OF BUFFALO

    Total calculated
    $0
    Hours/week
    1

  • Dr Gregory Postel

    PRESIDENT UNIV. OF TOLEDO

    Total calculated
    $0
    Hours/week
    1

  • Dr Edward B Montgomery

    PRESIDENT WESTERN MICHIGAN

    Total calculated
    $0
    Hours/week
    1

  • Dr Gary L Miller

    PRESIDENT UNIV. OF AKRON

    Total calculated
    $0
    Hours/week
    1

  • Dr Jon Steinbrecher

    COMMISSIONER/TREASURER

    Total calculated
    $856,268
    From this org
    $800,463
    From related orgs
    $0
    Other
    $55,805
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $724,410
    Bonus
    $50,000
    Other
    $26,053
    Deferred
    $30,500
    Nontaxable benefits
    $25,305
    Filer's total
    $856,268

  • Mike Vuraich

    ASSOCIATE COMMISSIONER/CFO

    Total calculated
    $145,462
    From this org
    $121,769
    From related orgs
    $0
    Other
    $23,693
    Hours/week
    40

  • Jeff Bacon

    DEPUTY COMMISSIONER FOR AD

    Total calculated
    $174,042
    From this org
    $147,620
    From related orgs
    $0
    Other
    $26,422
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $147,620
    Bonus
    $0
    Other
    $0
    Deferred
    $14,364
    Nontaxable benefits
    $12,058
    Filer's total
    $174,042

  • Roderick Stokes

    SR.ASSOC.COMMISSIONER-BASKETBALL

    Total calculated
    $222,693
    From this org
    $190,356
    From related orgs
    $0
    Other
    $32,337
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $186,660
    Bonus
    $0
    Other
    $3,696
    Deferred
    $18,666
    Nontaxable benefits
    $13,671
    Filer's total
    $222,693

  • Kristin Williams

    SR.ASSOC.COMMISSIONER-INST.SVCS.&SR.WOMAN ADMIN.

    Total calculated
    $133,261
    From this org
    $110,712
    From related orgs
    $0
    Other
    $22,549
    Hours/week
    40

  • Robert Gennarelli

    DEPUTY COMMISSIONER /COO

    Total calculated
    $130,317
    From this org
    $107,129
    From related orgs
    $0
    Other
    $23,188
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $105,346
    Bonus
    $0
    Other
    $1,783
    Deferred
    $10,535
    Nontaxable benefits
    $12,653
    Filer's total
    $130,317

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 · 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 · Approval by the board or compensation committee

Answered no

  • 4a · Severance or change-of-control payment
  • 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
  • 7 · Other non-fixed payments
  • 8 · Paid under the initial-contract exception

The filer's explanations (Part III)

PART I, LINE 1A
BENEFITS PROVIDED TO CERTAIN INDIVIDUALS - IN CONNECTION WITH THEIR EMPLOYEMENT DUTIES FOR THE CONFERENCE, DR JON STEINBRECHER AND CERTAIN OTHER EMPLOYEES RECEIVE CLUB DUES THAT ARE USED FOR BUSINESS AND PERSONAL PURPOSES. THE PORTION OF CLUB DUES USED FOR BUSINESS PURPOSES ARE PAID PURSUANT TO AN ACCOUNTABLE PLAN AND THE PORTION USED FOR PERSONAL USE IS REPORTED AS TAXABLE INCOME ON THEIR W-2.

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.

Provenance

Return type
form_990
Tax year
2022
Filed
15 May 2024
IRS schema version
2022v5.0
Source object
202411369349308926

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

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