2024-04-15T18:09:53-05:00 2023-06-30 420714325 RSM US LLP 4622 PENNSYLVANIA AVE STE 1100 KANSAS CITY MO 64112 990 2022-07-01 440544805 NATIONAL ASSOCIATION OF INTERCOLLEGIATE ATHLETICS NATI 8165958000 120 W 12TH STREET 700 KANSAS CITY MO 64105 JAMES CARR PRESIDENT AND CEO 8165958000 2024-04-11 1 JAMES CARR 999009999 0 KEVIN ENSMINGER P01310558 8167533000 2024-04-11 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z JAMES CARR 120 W 12TH STREET 700 KANSAS CITY MO 64105 17319321 0 X WWW.NAIA.ORG X 1961 MO PROMOTE HIGHER EDUCATION AND DEVELOPMENT THROUGH INTERCOLLEGIATE ATHLETICS 25 25 169 100 0 0 1127751 223271 11117686 11607155 43804 293835 997963 1179808 13287204 13304069 0 0 0 0 6031194 6801136 0 0 113428 5787589 6355426 11818783 13156562 1468421 147507 12204653 16241275 3975784 7790066 8228869 8451209 X THE NAIA'S MISSION IS TO PROMOTE THE EDUCATION AND DEVELOPMENT OF STUDENTS THROUGH INTERCOLLEGIATE ATHLETICS PARTICIPATION 0 0 3301787 2434493 THE NAIA OVERSEES QUALIFICATION FOR AND PARTICIPATION IN 28 NATIONAL CHAMPIONSHIP SPORTING EVENTS OF ITS MEMBER COLLEGES AND UNIVERSITIES 2222805 8855225 THE NAIA PROVIDES SERVICES FOR ITS MEMBER COLLEGES AND UNIVERSITIES INCLUDING: MEMBERSHIP RECRUITMENT, CONTINUING ELIGIBILITY, GOVERNANCE, MARKETING AND COMMUNICATIONS AND SPONSORSHIPS/CORPORATE PARTNERSHIPS. 873323 RESEARCH AND DEVELOPMENT AND CHARACTER DEVELOPMENT PROGRAMS. 726002 888320 THE NAIA HAS TAKEN ON NEW INITIATIVES TO FURTHER PROMOTE EDUCATION ANDDEVELOPMENT OF STUDENT ATHLETES. THESE INITIATIVES INCLUDE REFEREE TRAINING, ANDCREDENTIAL EVALUATIONS THAT COMPARE INTERNATIONAL EDUCATION WITH THEU.S. SYSTEM AND NATIONAL ASSOCIATION OF COLLEGIATE ESPORTS (NACE). 726002 888320 7123917 1 1 0 0 0 0 0 0 0 0 1 0 0 1 1 1 0 1 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 1 74 0 1 169 1 0 0 0 0 0 0 0 0 0 0 0 0 0 X 25 25 0 0 0 0 0 1 1 1 1 0 0 1 1 1 1 1 1 1 1 0 X JIM CARR 8165958000 120 W 12TH STREET 700 KANSAS CITY MO 64105 LESTER NEWMAN EXECUTIVE COMMITTEE CHAIR 1.00 X 0 0 0 ARVID JOHNSON EXECUTIVE COMMITTEE 1.00 X 0 0 0 AMY NOVAK EXECUTIVE COMMITTEE 1.00 X 0 0 0 JANN WEITZEL EXECUTIVE COMMITTEE 1.00 X 0 0 0 BOB ALSOP COMMITTEE MEMBER 1.00 X 0 0 0 JOHN CECH COMMITTEE MEMBER 1.00 X 0 0 0 LARRY COCKRUM COMMITTEE MEMBER 1.00 X 0 0 0 KURT DYKSTRA COMMITTEE MEMBER 1.00 X 0 0 0 BOBBY HALL COMMITTEE MEMBER 1.00 X 0 0 0 DAVID HOAG COMMITTEE MEMBER 1.00 X 0 0 0 JEFF JARVIS COMMITTEE MEMBER 1.00 X 0 0 0 TERRY KIMBROW COMMITTEE MEMBER 1.00 X 0 0 0 BRIAN MARCOTTE COMMITTEE MEMBER 1.00 X 0 0 0 BARBARA MCMILLIN COMMITTEE MEMBER 1.00 X 0 0 0 LEN MUNSIL COMMITTEE MEMBER 1.00 X 0 0 0 DAVID OLIVE COMMITTEE MEMBER 1.00 X 0 0 0 JOHN OTTOSSON COMMITTEE MEMBER 1.00 X 0 0 0 POLLY PETERSON COMMITTEE MEMBER 1.00 X 0 0 0 SCOTT RICH COMMITTEE MEMBER 1.00 X 0 0 0 SUSAN SCIAME-GIESECKE COMMITTEE MEMBER 1.00 X 0 0 0 RODERICK SMOTHERS COMMITTEE MEMBER 1.00 X 0 0 0 CYNTHIA WARRICK COMMITTEE MEMBER 1.00 X 0 0 0 REGGIES WENIYIKA COMMITTEE MEMBER 1.00 X 0 0 0 JOE WOMACK COMMITTEE MEMBER 1.00 X 0 0 0 DAVID WRIGHT COMMITTEE MEMBER 1.00 X 0 0 0 JIM CARR PRESIDENT & CEO 40.00 X 401297 0 91672 LYNN PARMAN CHIEF OPERATING OFFICER 40.00 X 213019 0 27573 KEVIN DEE SR. VP OF MEMBERSHIP & FINANCE 40.00 X 159755 0 42317 LEAH MCCORMACK VP OF BUSINESS DEVELOPMENT 40.00 X 124513 0 38043 SCOTT HAROLD VP OF INFORMATION TECHNOLOGY 40.00 X 135015 0 17859 CHESNEY SALLEE VP OF MEMBERSHIP VALUE & GOVERNANCE 40.00 X 120681 0 39966 PAIGE SALVETER VP OF MARKETING 40.00 X 125052 0 23001 1279332 0 280431 7 0 1 0 0 219431 3840 3840 223271 REGISTRATION FEES 711300 4736665 4736665 MEMBERSHIP FEES 711300 2698850 2698850 ATHLETIC PROGRAMS 711300 1751252 1751252 SPONSORSHIPS 711300 1532068 1532068 NEW INITIATIVE INCOME 711300 888320 888320 11607155 21249 21249 608925 608925 4287838 4015252 272586 272586 272586 CONVENTION INCOME 900099 306700 306700 PUBLISHING & ADVERTISI 900099 102763 102763 MEMBERSHIP APPLICATION 900099 10000 10000 151420 151420 570883 13304069 12178038 0 902760 1396054 749915 623796 22343 4110569 2208063 1836718 65788 904496 485866 404154 14476 390017 209504 174271 6242 41915 41915 27161 27161 10915 10915 53965 53965 172062 34496 137566 336058 133945 201944 169 356747 150 356597 646589 297424 349165 1471518 1346444 124438 636 583163 51450 531713 165328 73956 91372 OUTSIDE SERVICES 1409184 955609 449801 3774 BROADCASTING 292639 74668 217971 OTHER EXPENSES 249273 149083 100190 SITE EXPENSE 235917 235917 302992 117427 185565 13156562 7123917 5919217 113428 2087715 2859070 7115934 3100682 827787 1504454 341528 263788 3335617 1820131 1771689 1515486 3235168 60000 3762627 12204653 16241275 1506463 1553073 2191533 2263076 277788 3973917 3975784 7790066 X 8228869 8451209 8228869 8451209 12204653 16241275 147507 74833 0 X 0 1 X 1 0 X X 250 250 COLLEGES AND UNIVERSITIES 440544805 2 0 7151640 0 250 7151640 0 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 1 0 PART IV, SECTION A, LINE 1: AS DESIGNATED IN THE ORGANIZATION'S CONSTITUTION AND BYLAWS, SUPPORTED ORGANIZATIONS MUST BE ORGANIZATIONS ACCREDITED BY ONE OF SIX REGIONAL ACCREDITING BODIES: MIDDLE STATES ASSOCIATION OF COLLEGES AND SCHOOLS (MAS); NEW ENGLAND ASSOCIATION OF COLLEGES AND SCHOOLS, COMMISSIONS ON INSTITUTIONS OF HIGHER EDUCATION (NEASC-CIHE); NORTH CENTRAL ASSOCIATION OF COLLEGES AND SCHOOLS, THE HIGHER LEARNING COMMISSION (NCA-HLC); SOUTHERN ASSOCIATION OF COLLEGES AND SCHOOLS, COMMISSION ON COLLEGES (SACS); NORTHWEST COMMISSION ON COLLEGES AND UNIVERSITIES (NWCCU); WESTERN ASSOCIATION OF SCHOOLS AND COLLEGES, ACCREDITING COMMISSION FOR SCHOOLS (WASC-ACS); IN CANADA, BE A MEMBER OF UNIVERSITIES CANADA. PART IV, SECTION A, LINE 5A: MEMBERS LEAVING THE PROGRAM DURING FISCAL YEAR 6/30/23: EDWARD WATERS COLLEGE (FL) LINCOLN CHRISTIAN UNIVERSITY (IL) LINCOLN COLLEGE (IL) SIERRA NEVADA COLLEGE (NV) MARYMOUNT CALIFORNIA UNIVERSITY (CA) OHIO VALLEY UNIVERSITY (WV) MEMBERS JOINING THE PROGRAM DURING FISCAL YEAR 6/30/23: INDIANA UNIVERSITY - PURDUE UNIV. COLUMBUS (IN) NORTH AMERICAN UNIVERSITY (TX) SOUTHERN UNIVERSITY AT NEW ORLEANS (LA) OAKWOOD UNIVERSITY (AL) RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 112732 30755 81977 2900363 1789376 1110987 322522 322522 1515486 DEFERRED COMPENSATION 90000 RIGHT OF USE ASSET 3672627 3762627 DEFERRED COMPENSATION 90000 LEASE LIABILITY 3883917 3973917 X 13486901 74833 26660 92254 193747 13293154 10915 10915 13304069 13264561 26660 92254 118914 13145647 10915 10915 13156562 PART X, LINE 2: THE NAIA, A NONPROFIT ORGANIZATION OPERATING UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE, IS GENERALLY EXEMPT FROM FEDERAL AND STATE INCOME TAXES. THE ORGANIZATION CURRENTLY HAS NO UNRELATED BUSINESS INCOME. THE ELIGIBILITY CENTER AND NACE ARE TREATED AS DISREGARDED ENTITIES FOR INCOME TAX PURPOSES AND ARE NOT SUBJECT TO INCOME TAXES. THEREFORE, NO PROVISION OR LIABILITY FOR INCOME TAXES HAS BEEN INCLUDED IN THESE FINANCIALS STATEMENTS. THE TAXABLE INCOME OR LOSS OF THESE ENTITIES IS INCLUDIBLE IN THE INCOME TAX RETURNS OF THE NAIA. THE ORGANIZATION'S INCOME TAX FILINGS ARE SUBJECT TO EXAMINATION BY VARIOUS TAXING AUTHORITIES. THE ORGANIZATION'S OPEN EXAMINATION PERIODS ARE 2019 AND FORWARD. PART XI, LINE 2D - OTHER ADJUSTMENTS: FUNDRAISING EXPENSES 92,254. PART XII, LINE 2D - OTHER ADJUSTMENTS: FUNDRAISING EXPENSES 92,254. X 1 1 X X X 0 1 0 0 0 0 0 0 0 JIM CARR PRESIDENT & CEO 380289 0 20000 0 1008 0 71864 0 19808 0 492969 0 0 0 LYNN PARMAN CHIEF OPERATING OFFICER 204701 0 7500 0 818 0 27573 0 0 0 240592 0 0 0 KEVIN DEE SR. VP OF MEMBERSHIP & FINANCE 153251 0 6000 0 504 0 21892 0 20425 0 202072 0 0 0 LEAH MCCORMACK VP OF BUSINESS DEVELOPMENT 120986 0 3000 0 527 0 17448 0 20595 0 162556 0 0 0 CHESNEY SALLEE VP OF MEMBERSHIP VALUE & GOVERNANCE 117177 0 3000 0 504 0 17306 0 22660 0 160647 0 0 0 SCOTT HAROLD VP OF INFORMATION TECHNOLOGY 131486 0 3000 0 529 0 17469 0 390 0 152874 0 0 0 PART I, LINE 1A THE NAIA PAYS COUNTRY CLUB MEMBERSHIP DUES FOR THE PRESIDENT AND CEO AS PART OF HIS CONTRACT. HE USES THE MEMBERSHIP TO ENTERTAIN CLIENTS, DONORS, AND OTHER PARTNERS OF THE NAIA. ALL BUSINESS USE PORTIONS ARE NOT INCLUDED IN HIS W-2. PART I, LINE 4B JIM CARR HAS A RABBI TRUST AND RECEIVES A QUARTERLY DEPOSIT OF $7500 PER HIS CONTRACT UNTIL HE QUALIFIES TO TAKE A DISTRIBUTION FORM 990, PART VI, SECTION A, LINE 7A THE ORGANIZATION'S COUNCIL OF PRESIDENTS ARE ELECTED BY PRESIDENTS OF THE VARIOUS CONFERENCES AND INDEPENDENT INSTITUTION PRESIDENTS. FORM 990, PART VI, SECTION A, LINE 7B CHANGES TO THE ORGANIZATION'S CONSTITUTION AND BY-LAWS ARE THE ONLY DECISIONS OF THE GOVERNING BODY THAT ARE SUBJECT TO APPROVAL BY OTHER PERSONS. FORM 990, PART VI, SECTION B, LINE 11B A COPY OF FORM 990 AND RELATED SCHEDULES ARE PREPARED BY AN INDEPENDENT CPA FIRM AND REVIEWED BY THE VICE PRESIDENT OF FINANCE. AFTER DISCUSSION AND MAKING ANY REQUIRED CHANGES, THE UPDATED DRAFT IS PROVIDED TO THE COUNCIL OF PRESIDENTS AND THE AUDIT AND INVESTMENTS COMMITTEE. THE COMMITTEE IS RESPONSIBLE FOR ANY OTHER CORRECTIONS AND APPROVAL. ONCE APPROVED, THE FINAL COPY IS PROVIDED TO THE FULL GOVERNING BODY BEFORE IT IS SIGNED BY THE CEO AND FILED WITH THE IRS. FORM 990, PART VI, SECTION B, LINE 12C OFFICERS, DIRECTORS AND KEY EMPLOYEES REVIEW AND SIGN A NEW CONFLICT OF INTEREST POLICY ANNUALLY WHICH SERVES AS A REMINDER THAT IT IS THEIR DUTY TO DISCLOSE ANY POTENTIAL CONFLICT OF INTEREST. THE COUNCIL OF PRESIDENTS EXECUTIVE COMMITTEE IS RESPONSIBLE FOR IMPLEMENTING THE CONFLICT OF INTEREST POLICY, INCLUDING REVIEW AND DETERMINATION OF POTENTIAL CONFLICTS. THE PERSON WITH THE POTENTIAL CONFLICT MAY MAKE A PRESENTATION TO THE EXECUTIVE COMMITTEE, BUT HE/SHE IS NOT INVOLVED IN THE DISCUSSION OR THE DETERMINATION OF THE POTENTIAL CONFLICT. THERE HAVE BEEN NO DISCLOSURES MADE, NOR HAVE ANY BEEN DISCOVERED BY MANAGEMENT SINCE IMPLEMENTATION OF THE POLICY. FORM 990, PART VI, SECTION B, LINE 15 THE SALARY OF THE PRESIDENT/CEO WAS SET IN AN EMPLOYMENT CONTRACT DRAWN UP WHEN CEO, JIM CARR, WAS HIRED. ALL OTHER SALARIES ARE APPROVED IN TOTAL BY THE EXECUTIVE COMMITTEE OF THE COUNCIL OF PRESIDENTS AS PART OF THE OVERALL ANNUAL BUDGET OF THE NAIA. MANAGEMENT DETERMINES HOW TO ALLOCATE THE TOTAL SALARY DOLLARS APPROVED BY THE COUNCIL OF PRESIDENTS. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION'S GOVERNING DOCUMENTS, CONFLICTS OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC BY MAKING A REQUEST ON-SITE DURING THE SAME PERIOD OF DISCLOSURE AS SET FORTH IN SECTION 6104(D). NAIA ELIGIBILITY CENTER LLC 120 W 12TH STE 700 KANSAS CITY MO 64105 272070589 ELIGIBILITY STANDARDS FOR COLLEGE ATHLETICS MO 4374586 4275404 NATIONAL ASSOCIATION OF INTERCOLLEGIATE ATHLETICS NATIONAL ASSOCIATION OF COLLEGIATE ESPORTS LLC 120 W 12TH STE 700 KANSAS CITY MO 64105 822728081 PROMOTE THE EDUCATION AND DEVELOPMENT OF STUDENTS THROUGH ESPORTS. MO 656248 671036 NATIONAL ASSOCIATION OF INTERCOLLEGIATE ATHLETICS