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Nonprofiteer
← BIG TEN CONFERENCE INC

Form 990 for tax year 2023

Filed by BIG TEN CONFERENCE INC.

Totals

Total revenue
$928,147,866
Total expenses
$942,180,253
Contributions and grants received
$0
Grants paid
$883,001,567
Program service revenue
$868,714,408
Investment income
$58,046,285
Other revenue
$1,387,173
Total assets, end of year
$292,276,335
Total liabilities, end of year
$79,067,098
Net assets or fund balances, end of year
$213,209,237
Program services expenses (Part IX)
$929,566,461
Management and general expenses
$12,613,792
Fundraising expenses
$0
Program service expenses (Part III)
$929,566,461

Program services were 98.7% 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.

  • 2a · Program service revenue: SPORTS REVENUE

    total $812,392,550 · related or exempt $812,392,550

  • 2b · Program service revenue: OPERATING REVENUE

    total $45,692,214 · related or exempt $45,692,214

  • 2c · Program service revenue: SPONSORSHIP & MEDIA EVENTS

    total $5,868,334 · related or exempt $5,868,334

  • 2d · Program service revenue: CHAMPIONSHIP EVENTS

    total $3,571,310 · related or exempt $3,571,310

  • 2e · Program service revenue: UNIVERSITY ASSESSMENTS

    total $1,190,000 · related or exempt $1,190,000

  • 3 · Investment income

    total $57,739,036 · excluded $57,739,036

  • 5 · Royalties

    total $890,638 · excluded $890,638

  • 6a · Gross rents

    real property $635,384

  • 6b · Less rental expenses

    real property $274,390

  • 6c · Rental income or loss

    real property $360,994

  • 6d · Net rental income or loss

    total $360,994 · excluded $360,994

  • 7a · Gross sales of assets other than inventory

    securities $5,948,263

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

    securities $5,641,014

  • 7c · Gain or loss

    securities $307,249

  • 7d · Net gain or loss

    total $307,249 · excluded $307,249

  • 11d · All other revenue

    total $135,541 · excluded $135,541

  • 11e · Other revenue, total

    $135,541

Functional expenses

Part IX, the statement of functional expenses.

  • 1 · Grants to domestic organizations and governments

    total $882,791,567 · program services $882,791,567

  • 2 · Grants to domestic individuals

    total $210,000 · program services $210,000

  • 5 · Compensation of officers, directors and key employees

    total $5,171,499 · program services $4,854,968 · management and general $316,531

  • 7 · Other salaries and wages

    total $9,086,184 · program services $7,995,842 · management and general $1,090,342

  • 8 · Pension plan contributions

    total $815,895 · program services $717,988 · management and general $97,907

  • 9 · Other employee benefits

    total $1,873,014 · program services $1,648,252 · management and general $224,762

  • 10 · Payroll taxes

    total $1,606,551 · program services $1,413,765 · management and general $192,786

  • 11b · Fees: legal

    total $7,019,662 · management and general $7,019,662

  • 11c · Fees: accounting

    total $275,464 · management and general $275,464

  • 11d · Fees: lobbying

    total $749,670 · program services $749,670

  • 11g · Fees: other

    total $3,589,064 · program services $3,589,064

  • 12 · Advertising and promotion

    total $1,254,416 · program services $1,254,416

  • 13 · Office expenses

    total $245,090 · program services $122,545 · management and general $122,545

  • 14 · Information technology

    total $939,488 · program services $469,744 · management and general $469,744

  • 16 · Occupancy

    total $1,156,470 · program services $578,235 · management and general $578,235

  • 17 · Travel

    total $1,638,884 · program services $1,442,218 · management and general $196,666

  • 19 · Conferences, conventions and meetings

    total $1,321,391 · program services $1,321,391

  • 20 · Interest

    total $812,388 · management and general $812,388

  • 22 · Depreciation, depletion and amortization

    total $2,056,571 · program services $1,722,978 · management and general $333,593

  • 23 · Insurance

    total $981,820 · program services $490,910 · management and general $490,910

  • 24a · Other expenses: CHAMPIONSHIP EVENTS

    total $6,443,626 · program services $6,443,626

  • 24b · Other expenses: OFFICIATING

    total $5,718,662 · program services $5,718,662

  • 24c · Other expenses: PROGRAMMING INITIATIVES

    total $1,764,327 · program services $1,764,327

  • 24d · Other expenses: PROMOTIONAL EVENTS

    total $1,041,137 · program services $1,041,137

  • 24e · All other expenses

    total $3,617,413 · program services $3,225,156 · management and general $392,257

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $21,661,516 · end of year $10,796,600

  • 2 · Savings and temporary cash investments

    beginning of year $53,201,173 · end of year $39,383,715

  • 4 · Accounts receivable

    beginning of year $1,152,019 · end of year $7,639,913

  • 7 · Other notes and loans receivable

    beginning of year $85,698,950 · end of year $58,799,299

  • 9 · Prepaid expenses and deferred charges

    beginning of year $293,041 · end of year $448,262

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

    $40,160,619

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

    $10,709,154

  • 10c · Land, buildings and equipment, net

    beginning of year $22,945,665 · end of year $29,451,465

  • 11 · Investments: publicly traded securities

    beginning of year $17,697,993 · end of year $16,947,017

  • 12 · Investments: other securities

    beginning of year $142,323,961 · end of year $121,968,085

  • 13 · Investments: program-related

    beginning of year $3,415,627 · end of year $4,419,632

  • 15 · Other assets

    beginning of year $4,490,150 · end of year $2,422,347

  • 17 · Accounts payable and accrued expenses

    beginning of year $9,023,667 · end of year $12,123,381

  • 19 · Deferred revenue

    beginning of year $373,670 · end of year $360,423

  • 23 · Secured mortgages and notes payable

    beginning of year $23,000,000 · end of year $17,000,000

  • 25 · Other liabilities

    beginning of year $73,564,292 · end of year $49,583,294

  • 27 · Net assets without donor restrictions

    beginning of year $231,232,727 · end of year $196,262,219

  • 28 · Net assets with donor restrictions

    beginning of year $15,685,739 · end of year $16,947,018

Mission and programs · 2023

Mission

SEE SCHEDULE O

Activities or mission (Part I)

SHARED PRACTICES AND POLICIES THAT ENFORCE THE PRIORITY OF ACADEMICS IN STUDENT-ATHLETES' LIVES.

  • THE CONFERENCE COLLECTS REVENUE ON BEHALF OF THE MEMBER SCHOOLS FROM FOOTBALL AND BASKETBALL TELEVISION CONTRACTS, BOWL GAMES, FOOTBALL CHAMPIONSHIP GAME, AND BASKETBALL TOURNAMENTS, AS WELL AS GRANTS FROM THE NATIONAL COLLEGIATE ATHLETIC ASSOCIATION (NCAA), AND REMITS THE REVENUE TO THE MEMBER SCHOOLS' ATHLETIC DEPARTMENT.

    Expenses $929,566,461 · Grants $883,001,567 · Revenue $868,714,408

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

Listed in Part VII

  • NEELI BENDAPUDI

    DIRECTOR

    Total calculated
    $1,434,827
    From this org
    $0
    From related orgs
    $1,378,476
    Other
    $56,351
    Hours/week
    2 + 40 related

    Schedule J breakdown matched by us

    Base
    $0 + $950,000 related
    Bonus
    $0 + $100,000 related
    Other
    $0 + $328,476 related
    Deferred
    $0 + $30,657 related
    Nontaxable benefits
    $0 + $25,694 related
    Filer's total
    $0 + $1,434,827 related

  • PAMELA WHITTEN

    DIRECTOR

    Total calculated
    $1,132,648
    From this org
    $0
    From related orgs
    $840,811
    Other
    $291,837
    Hours/week
    2 + 40 related

    Schedule J breakdown matched by us

    Base
    $0 + $629,678 related
    Bonus
    $0 + $163,706 related
    Other
    $0 + $47,427 related
    Deferred
    $0 + $267,167 related
    Nontaxable benefits
    $0 + $24,670 related
    Filer's total
    $0 + $1,132,648 related

  • JONATHAN HOLLOWAY

    DIRECTOR

    Total calculated
    $1,134,983
    From this org
    $0
    From related orgs
    $1,105,867
    Other
    $29,116
    Hours/week
    2 + 40 related

    Schedule J breakdown matched by us

    Base
    $0 + $886,063 related
    Bonus
    $0 + $214,106 related
    Other
    $0 + $5,698 related
    Deferred
    $0
    Nontaxable benefits
    $0 + $29,116 related
    Filer's total
    $0 + $1,134,983 related

  • ROBERT J JONES JR

    CHAIR

    Total calculated
    $922,438
    From this org
    $0
    From related orgs
    $886,443
    Other
    $35,995
    Hours/week
    2 + 40 related

    Schedule J breakdown matched by us

    Base
    $0 + $802,722 related
    Bonus
    $0
    Other
    $0 + $83,721 related
    Deferred
    $0 + $26,400 related
    Nontaxable benefits
    $0 + $9,595 related
    Filer's total
    $0 + $922,438 related

  • DARRYLL PINES

    DIRECTOR

    Total calculated
    $982,129
    From this org
    $0
    From related orgs
    $913,914
    Other
    $68,215
    Hours/week
    2 + 40 related

    Schedule J breakdown matched by us

    Base
    $0 + $913,914 related
    Bonus
    $0
    Other
    $0
    Deferred
    $0 + $60,000 related
    Nontaxable benefits
    $0 + $8,215 related
    Filer's total
    $0 + $982,129 related

  • BARBARA WILSON

    DIRECTOR

    Total calculated
    $1,246,419
    From this org
    $0
    From related orgs
    $687,103
    Other
    $559,316
    Hours/week
    2 + 40 related

    Schedule J breakdown matched by us

    Base
    $0 + $664,071 related
    Bonus
    $0
    Other
    $0 + $23,032 related
    Deferred
    $0 + $535,780 related
    Nontaxable benefits
    $0 + $23,536 related
    Filer's total
    $0 + $1,246,419 related

  • TERESA WOODRUFF

    DIRECTOR

    Total calculated
    $964,965
    From this org
    $0
    From related orgs
    $810,297
    Other
    $154,668
    Hours/week
    2 + 40 related

    Schedule J breakdown matched by us

    Base
    $0 + $810,000 related
    Bonus
    $0
    Other
    $0 + $297 related
    Deferred
    $0 + $85,233 related
    Nontaxable benefits
    $0 + $69,435 related
    Filer's total
    $0 + $964,965 related

  • MICHAEL SCHILL

    DIRECTOR

    Total calculated
    $1,617,346
    From this org
    $0
    From related orgs
    $1,367,881
    Other
    $249,465
    Hours/week
    2 + 40 related

    Schedule J breakdown matched by us

    Base
    $0 + $1,142,694 related
    Bonus
    $0 + $150,000 related
    Other
    $0 + $75,187 related
    Deferred
    $0 + $49,667 related
    Nontaxable benefits
    $0 + $199,798 related
    Filer's total
    $0 + $1,617,346 related

  • JENNIFER MNOOKIN

    DIRECTOR

    Total calculated
    $766,674
    From this org
    $0
    From related orgs
    $766,318
    Other
    $356
    Hours/week
    2 + 40 related

    Schedule J breakdown matched by us

    Base
    $0 + $766,318 related
    Bonus
    $0
    Other
    $0
    Deferred
    $0
    Nontaxable benefits
    $0 + $356 related
    Filer's total
    $0 + $766,674 related

  • SANTA ONO

    DIRECTOR

    Total calculated
    $1,651,125
    From this org
    $0
    From related orgs
    $1,186,855
    Other
    $464,270
    Hours/week
    2 + 40 related

    Schedule J breakdown matched by us

    Base
    $0 + $1,024,377 related
    Bonus
    $0
    Other
    $0 + $162,478 related
    Deferred
    $0 + $395,675 related
    Nontaxable benefits
    $0 + $68,595 related
    Filer's total
    $0 + $1,651,125 related

  • MUNG CHIANG

    DIRECTOR

    Total calculated
    $959,440
    From this org
    $0
    From related orgs
    $806,789
    Other
    $152,651
    Hours/week
    2 + 40 related

    Schedule J breakdown matched by us

    Base
    $0 + $403,505 related
    Bonus
    $0 + $334,000 related
    Other
    $0 + $69,284 related
    Deferred
    $0 + $33,000 related
    Nontaxable benefits
    $0 + $119,651 related
    Filer's total
    $0 + $959,440 related

  • JEFFREY ETTINGER

    DIRECTOR

    Total calculated
    $234,929
    From this org
    $0
    From related orgs
    $207,739
    Other
    $27,190
    Hours/week
    2 + 40 related

    Schedule J breakdown matched by us

    Base
    $0 + $206,596 related
    Bonus
    $0
    Other
    $0 + $1,143 related
    Deferred
    $0 + $20,956 related
    Nontaxable benefits
    $0 + $6,234 related
    Filer's total
    $0 + $234,929 related

  • TED CARTER

    DIRECTOR

    Total calculated
    $1,568,052
    From this org
    $0
    From related orgs
    $1,540,819
    Other
    $27,233
    Hours/week
    2 + 40 related

    Schedule J breakdown matched by us

    Base
    $0 + $961,774 related
    Bonus
    $0 + $144,396 related
    Other
    $0 + $434,649 related
    Deferred
    $0 + $26,400 related
    Nontaxable benefits
    $0 + $833 related
    Filer's total
    $0 + $1,568,052 related

  • PETER MOHLER END 123123

    DIRECTOR

    Total calculated
    $1,000,500
    From this org
    $0
    From related orgs
    $891,846
    Other
    $108,654
    Hours/week
    2 + 40 related

    Schedule J breakdown matched by us

    Base
    $0 + $599,968 related
    Bonus
    $0 + $200,775 related
    Other
    $0 + $91,103 related
    Deferred
    $0 + $80,691 related
    Nontaxable benefits
    $0 + $27,963 related
    Filer's total
    $0 + $1,000,500 related

  • LAURA ANDERSON

    CFO/TREASURER

    Total calculated
    $466,774
    From this org
    $398,279
    From related orgs
    $0
    Other
    $68,495
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $397,865
    Bonus
    $0
    Other
    $414
    Deferred
    $45,325
    Nontaxable benefits
    $23,170
    Filer's total
    $466,774

  • CHAD HAWLEY

    SECRETARY

    Total calculated
    $368,447
    From this org
    $300,860
    From related orgs
    $0
    Other
    $67,587
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $300,500
    Bonus
    $0
    Other
    $360
    Deferred
    $42,420
    Nontaxable benefits
    $25,167
    Filer's total
    $368,447

  • TONY PETITTI START 51523

    COMMISSIONER

    Total calculated
    $2,642,237
    From this org
    $2,622,712
    From related orgs
    $0
    Other
    $19,525
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $2,122,184
    Bonus
    $500,000
    Other
    $528
    Deferred
    $0
    Nontaxable benefits
    $19,525
    Filer's total
    $2,642,237

  • DIANA SABAU END 8123

    DEPUTY COMMISSIONER, CHIEF SPORTS OFFICER

    Total calculated
    $415,291
    From this org
    $364,848
    From related orgs
    $0
    Other
    $50,443
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $364,664
    Bonus
    $0
    Other
    $184
    Deferred
    $18,150
    Nontaxable benefits
    $32,293
    Filer's total
    $415,291

  • NATHANIEL SCHNADER END 63024

    CHIEF INFORMATION OFFICER

    Total calculated
    $470,232
    From this org
    $388,243
    From related orgs
    $0
    Other
    $81,989
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $388,027
    Bonus
    $0
    Other
    $216
    Deferred
    $46,200
    Nontaxable benefits
    $35,789
    Filer's total
    $470,232

  • ANIL GOLLAHALLI

    GENERAL COUNSEL

    Total calculated
    $571,674
    From this org
    $517,907
    From related orgs
    $0
    Other
    $53,767
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $517,727
    Bonus
    $0
    Other
    $180
    Deferred
    $23,100
    Nontaxable benefits
    $30,667
    Filer's total
    $571,674

  • KERRY KENNY

    CHIEF OPERATING OFFICER

    Total calculated
    $526,663
    From this org
    $468,520
    From related orgs
    $0
    Other
    $58,143
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $468,345
    Bonus
    $0
    Other
    $175
    Deferred
    $44,450
    Nontaxable benefits
    $13,693
    Filer's total
    $526,663

  • OMAR BROWN

    SVP, COMMUNITY & IMPACT

    Total calculated
    $331,098
    From this org
    $258,174
    From related orgs
    $0
    Other
    $72,924
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $257,814
    Bonus
    $0
    Other
    $360
    Deferred
    $37,135
    Nontaxable benefits
    $35,789
    Filer's total
    $331,098

  • KRISTINA JOHNSON END 111322

    FORMER DIRECTOR

    Total calculated
    $1,455,767
    From this org
    $0
    From related orgs
    $1,251,188
    Other
    $204,579
    Hours/week
    2 + 40 related

    Schedule J breakdown matched by us

    Base
    $0 + $249,569 related
    Bonus
    $0
    Other
    $0 + $1,001,619 related
    Deferred
    $0 + $197,713 related
    Nontaxable benefits
    $0 + $6,866 related
    Filer's total
    $0 + $1,455,767 related

  • JOAN GABEL END 6923

    FORMER DIRECTOR

    Total calculated
    $1,127,935
    From this org
    $0
    From related orgs
    $880,950
    Other
    $246,985
    Hours/week
    2 + 40 related

    Schedule J breakdown matched by us

    Base
    $0 + $409,994 related
    Bonus
    $0
    Other
    $0 + $470,956 related
    Deferred
    $0 + $192,638 related
    Nontaxable benefits
    $0 + $54,347 related
    Filer's total
    $0 + $1,127,935 related

  • RONALD GREEN END 63023

    FORMER DIRECTOR

    Total calculated
    $614,735
    From this org
    $0
    From related orgs
    $614,735
    Other
    $0
    Hours/week
    2 + 40 related

    Schedule J breakdown matched by us

    Base
    $0 + $546,968 related
    Bonus
    $0 + $65,663 related
    Other
    $0 + $2,104 related
    Deferred
    $0
    Nontaxable benefits
    $0
    Filer's total
    $0 + $614,735 related

  • MITCH DANIELS END 1123

    DIRECTOR

    Total calculated
    $183,790
    From this org
    $0
    From related orgs
    $183,790
    Other
    $0
    Hours/week
    2 + 40 related

    Schedule J breakdown matched by us

    Base
    $0
    Bonus
    $0 + $107,625 related
    Other
    $0 + $76,165 related
    Deferred
    $0
    Nontaxable benefits
    $0
    Filer's total
    $0 + $183,790 related

  • JAMES E DELANY

    FORMER COMMISSIONER

    Total calculated
    $5,852,097
    From this org
    $3,031,283
    From related orgs
    $0
    Other
    $2,820,814
    Hours/week
    0

    Schedule J breakdown matched by us

    Base
    $0
    Bonus
    $2,965,369
    Other
    $65,914
    Deferred
    $2,806,670
    Nontaxable benefits
    $14,144
    Filer's total
    $5,852,097

  • KEVIN WARREN END 41423

    FORMER COMMISSIONER

    Total calculated
    $6,839,358
    From this org
    $6,829,136
    From related orgs
    $0
    Other
    $10,222
    Hours/week
    0

    Schedule J breakdown matched by us

    Base
    $1,077,920
    Bonus
    $5,750,000
    Other
    $1,216
    Deferred
    $0
    Nontaxable benefits
    $10,222
    Filer's total
    $6,839,358

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
  • 1b · Written policy on the line-1a expenses
  • 2 · Substantiation required before reimbursing expenses
  • 3 · Compensation committee
  • 3 · Independent compensation consultant
  • 3 · Written employment contract
  • 3 · Compensation survey or study
  • 3 · Approval by the board or compensation committee
  • 4b · Supplemental nonqualified retirement plan

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
  • 7 · Other non-fixed payments
  • 8 · Paid under the initial-contract exception

The filer's explanations (Part III)

PART I, LINE 1A
FIRST CLASS TRAVEL IS USED BY THE COMMISSIONER FOR TRAVEL TO MEMBER INSTITUTIONS AND OTHER LOCATIONS WHERE CONFERENCE BUSINESS MAY BE CONDUCTED. OTHER CONFERENCE EMPLOYEES MAY ALSO TRAVEL FIRST CLASS WITH APPROVAL OF THE COMMISSIONER AND WHERE BUSINESS NEEDS DICTATE. THESE EXPENSES CONSTITUTE NORMAL AND CUSTOMARY BUSINESS TRAVEL AND THUS ARE NOT TREATED AS TAXABLE COMPENSATION. SPOUSAL TRAVEL WAS A NECESSARY BUSINESS EXPENSE DUE TO THE REQUIRED ATTENDANCE AT VARIOUS FUNCTIONS AND NOT TREATED AS TAXABLE COMPENSATION.
PART I, LINE 4B:
JAMES E. DELANY ACCRUED DEFERRED COMPENSATION OF $2,806,670 FOR A NON-QUALIFIED DEFERRED COMPENSATION PLAN. DELANY WAS PAID $2,965,369 DURING THE YEAR AS PART OF THE PLAN. KRISTINA JOHNSON, PRESIDENT OF THE OHIO STATE UNIVERSITY, PARTICIPATES IN A 415(M) PLAN AND AMOUNTS ARE INCLUDED IN PART II, COLUMN (C).

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.

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.

  • BTMP HOLDINGS LLC

    HOLDING COMPANY · DE · income $0 · assets $0

    Directly controlled by THE BIG TEN CONFERENCE INC

Related corporations and trusts

Part IV: related organizations taxable as a corporation or trust.

  • BIG TEN NETWORK HOLDINGS LLC

    C · HOLDING COMPANY · IL · 100% owned · share of income $53,547,320 · share of assets $123,064,007 · controlled entity

    Directly controlled by THE BIG TEN CONFERENCE INC

Provenance

Return type
form_990
Tax year
2023
Filed
6 May 2025
IRS schema version
2023v6.0
Source object
202531269349302913

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

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