2024-03-15T14:05:28-05:00 2023-06-30 161092347 MENGEL METZGER BARR & CO LLP 100 CHESTNUT STREET SUITE 1200 ROCHESTER NY 14604 990 2022-07-01 844228019 UNIVERSITY ATHLETIC ASSOCIATION INC UNIV 5852752585 575 MT HOPE AVE BOX 278985 ROCHESTER NY 146278985 RICHARD RASMUSSEN EXECUTIVE VICE PRESIDENT 5852752585 2024-02-21 1 RICHARD RASMUSSEN 888008888 0 JASON REDMAN P02388231 5854231860 2024-02-21 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z RICHARD RASMUSSEN 575 MT HOPE AVE BOX 278985 ROCHESTER NY 146278985 687288 0 X HTTPS://UAASPORTS.INFO X 2019 NY THE 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. 8 8 0 192 0 0 62167 91328 505057 595960 0 0 0 0 567224 687288 0 0 0 0 273548 277658 0 0 0 297687 509107 571235 786765 -4011 -99477 197160 147614 41500 91431 155660 56183 THE 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. 0 0 786765 595960 OPERATION 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 AND A SPORTS MEDICINE SUMMIT ALSO WITH PARTICIPANTS FROM ALL MEMBER INSTITUTIONS. 786765 1 1 0 0 0 0 0 0 0 0 0 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 X 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 X 8 8 0 0 0 0 1 1 0 1 1 0 0 1 1 1 1 1 1 1 1 0 NY X RICHARD RASMUSSEN 5852752667 575 MT HOPE AVE BOX 278985 ROCHESTER NY 146278985 X X FARNAM JAHANIAN PRESIDENTS COUNCIL MEMBER 0.39 X X 0 0 0 RON LIEBOWITZ PRESIDENTS COUNCIL MEMBER 0.39 X 0 0 0 ERIC KALER PRESIDENTS COUNCIL MEMBER 0.39 X 0 0 0 GREG FENVES PRESIDENTS COUNCIL MEMBER 0.39 X 0 0 0 LINDA MILLS PRESIDENTS COUNCIL MEMBER 0.39 X 0 0 0 PAUL ALIVASATOS PRESIDENTS COUNCIL MEMBER 0.39 X 0 0 0 SARAH MANGELSDORF PRESIDENTS COUNCIL MEMBER 0.39 X 0 0 0 ANDREW MARTIN PRESIDENTS COUNCIL CHAIR 0.78 X X 0 0 0 GERALD GAMM FIRST VICE PRESIDENT 0.78 X 0 0 0 ANNA GONZALEZ PRESIDENT 1.15 X 0 0 0 GEORGE VANDERZWAAG TREASURER 0.78 X 0 0 0 ANGIE TORAIN VP FOR ATHLETICS 0.78 X 0 0 0 LAUREN HAYNIE VP FOR EQUITY & INCLUSION 0.78 X 0 0 0 RICHARD RASMUSSEN EXECUTIVE VP/BOARD SECRETA 40.00 X 0 0 0 0 0 0 0 0 0 0 0 91328 91328 MEMBERSHIP DUES 711210 518398 518398 UAA CHAMPIONSHIPS & EV 711210 77562 77562 595960 687288 595960 0 0 X 208019 208019 69639 69639 2287 2287 149646 149646 7173 7173 2447 2447 20592 20592 73077 73077 63918 63918 22537 22537 EVENTS 79491 79491 AWARDS & APPAREL 55188 55188 TELECOMMUNICATIONS/PRIN 22763 22763 OTHER EXPENSES 5136 5136 4852 4852 786765 786765 0 0 125223 8353 54777 76860 17160 0 62401 197160 147614 41500 29030 0 62401 41500 91431 X 155660 56183 155660 56183 197160 147614 -99477 0 X X 1 X 0 1 0 X 344887 497034 62167 91328 995416 16379 20291 505057 595560 1137287 361266 517325 567224 686888 2132703 0 61525 56495 84459 202479 61525 56495 84459 202479 1930224 361266 517325 567224 686888 2132703 0.90510 0.00000 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 RIGHT OF USE ASSET 62401 62401 CURRENT PORTION OF LEASE LIABILITY 19095 LONG TERM LEASE LIABILITY 43306 62401 X PART X, LINE 2: UNIVERSITY ATHLETIC ASSOCIATION, INC. IS A NOT-FOR-PROFIT ORGANIZATION EXEMPT FROM FEDERAL AND STATE INCOME TAXATION UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND APPLICABLE STATE REGULATIONS. THE ASSOCIATION FILES TAX RETURNS IN THE U.S. FEDERAL JURISDICTION AND NEW YORK STATE. WITH FEW EXCEPTIONS, AS OF JUNE 30, 2023, THE ASSOCIATION IS NO LONGER SUBJECT TO U.S. FEDERAL AND NEW YORK STATE INCOME TAX EXAMINATIONS BY TAX AUTHORITIES FOR YEARS ENDED PRIOR TO JUNE 30, 2020. THE TAX RETURNS FOR THE YEARS ENDED JUNE 30, 2020 THROUGH JUNE 30, 2023 ARE STILL SUBJECT TO POTENTIAL AUDIT BY THE IRS AND NEW YORK STATE. MANAGEMENT OF THE ASSOCIATION BELIEVES IT HAS NO MATERIAL UNCERTAIN TAX POSITIONS AND, ACCORDINGLY, HAS NOT RECOGNIZED ANY LIABILITY FOR UNRECOGNIZED TAX BENEFITS. 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 6 THE 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 7A EACH MEMBER ORGANIZATION'S PRESIDENT SERVES ON THE BOARD OF THE ORGANIZATION. FORM 990, PART VI, SECTION B, LINE 11B FORM 990 IS REVIEWED BY THE EXECUTIVE OFFICERS COMMITTEE AND SIGNED BY THE EXECUTIVE VICE PRESIDENT. FORM 990, PART VI, SECTION B, LINE 12C THE 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 15 THE ORGANIZATION ANNUALLY REVIEWS COMPARABLE COMPENSATION FOR MANAGEMENT POSITIONS WITH SIMILAR ROLES TO ESTABLISH REASONABLE COMPENSATION. FORM 990, PART VI, SECTION C, LINE 19 THE 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. FORM 990, PART IX, LINE 11G OTHER CONSULTANTS: PROGRAM SERVICE EXPENSES 149,646. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 149,646. 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.