2025-04-22T11:53:16-05:00 2024-06-30 420714325 RSM US LLP 4622 PENNSYLVANIA AVE STE 1100 KANSAS CITY MO 64112 990 2023-07-01 440544805 NATIONAL ASSOCIATION OF INTERCOLLEGIATE ATHLETICS NATI 8165958000 120 W 12TH STREET 700 KANSAS CITY MO 64105 JAMES CARR PRESIDENT AND CEO 8165958000 2025-04-18 1 0 KEVIN ENSMINGER P01310558 8167533000 2025-04-18 2023 2025-03-06 01:10:19Z NAIA JAMES CARR 120 W 12TH STREET 700 KANSAS CITY MO 64105 14635423 0 X WWW.NAIA.ORG X 1961 MO PROMOTE HIGHER EDUCATION AND DEVELOPMENT THROUGH INTERCOLLEGIATE ATHLETICS. 25 25 137 100 0 0 223271 88050 11607155 12507356 293835 165765 1179808 949454 13304069 13710625 0 0 0 0 6801136 7438804 0 0 115324 6355426 6628460 13156562 14067264 147507 -356639 16241275 15462461 7790066 6969536 8451209 8492925 X THE NAIA'S MISSION IS TO PROMOTE THE EDUCATION AND DEVELOPMENT OF STUDENTS THROUGH INTERCOLLEGIATE ATHLETICS PARTICIPATION 0 0 3442234 2690432 THE NAIA OVERSEES QUALIFICATION FOR AND PARTICIPATION IN 28 NATIONAL CHAMPIONSHIP SPORTING EVENTS OF ITS MEMBER COLLEGES AND UNIVERSITIES 2517141 9466981 THE NAIA PROVIDES SERVICES FOR ITS MEMBER COLLEGES AND UNIVERSITIES INCLUDING: MEMBERSHIP RECRUITMENT, CONTINUING ELIGIBILITY, GOVERNANCE, MARKETING AND COMMUNICATIONS AND SPONSORSHIPS/CORPORATE PARTNERSHIPS. 1073286 RESEARCH AND DEVELOPMENT AND CHARACTER DEVELOPMENT PROGRAMS. 859610 979151 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). 859610 979151 7892271 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 1 0 0 0 1 0 0 0 0 1 171 0 1 137 1 0 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 AMY NOVAK EXECUTIVE COMMITTEE CHAIR 1.00 X 0 0 0 BRENT ELLIS EXECUTIVE COMMITTEE 1.00 X 0 0 0 CYNTHIA PEMBERTON EXECUTIVE COMMITTEE 1.00 X 0 0 0 BRIAN VAN HORN EXECUTIVE COMMITTEE 1.00 X 0 0 0 JAMES AMMONS COMMITTEE MEMBER 1.00 X 0 0 0 DAVID ARMSTRONG COMMITTEE MEMBER 1.00 X 0 0 0 RICK BAILEY COMMITTEE MEMBER 1.00 X 0 0 0 JOHN CECH COMMITTEE MEMBER 1.00 X 0 0 0 GENE CRUME COMMITTEE MEMBER 1.00 X 0 0 0 KARL EINOLF COMMITTEE MEMBER 1.00 X 0 0 0 HERMAN FELTON COMMITTEE MEMBER 1.00 X 0 0 0 BOBBY HALL COMMITTEE MEMBER 1.00 X 0 0 0 NORMAN HALL COMMITTEE MEMBER 1.00 X 0 0 0 DAVID HOAG COMMITTEE MEMBER 1.00 X 0 0 0 ERIK HOEKSTRA COMMITTEE MEMBER 1.00 X 0 0 0 TERRY KIMBROW COMMITTEE MEMBER 1.00 X 0 0 0 PAUL MAURER 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 JOHN OTTOSSON COMMITTEE MEMBER 1.00 X 0 0 0 POLLY PETERSON COMMITTEE MEMBER (THRU 09/2023) 1.00 X 0 0 0 SCOTT RICH COMMITTEE MEMBER 1.00 X 0 0 0 RYAN SMITH COMMITTEE MEMBER 1.00 X 0 0 0 PAUL STUMB COMMITTEE MEMBER 1.00 X 0 0 0 RYAN TIPTON COMMITTEE MEMBER 1.00 X 0 0 0 REGGIES WENYIKA COMMITTEE MEMBER (THRU 03/2024) 1.00 X 0 0 0 JOE WOMACK COMMITTEE MEMBER 1.00 X 0 0 0 JIM CARR PRESIDENT & CEO 40.00 X 441557 0 86413 LYNN PARMAN CHIEF OPERATING OFFICER 40.00 X 227034 0 29388 KEVIN DEE SR. VP OF MEMBERSHIP & FINANCE 40.00 X 170016 0 49264 LEAH MCCORMACK VP OF BUSINESS DEVELOPMENT 40.00 X 133999 0 39297 SCOTT HAROLD VP OF INFORMATION TECHNOLOGY 40.00 X 144550 0 20262 CHESNEY SALLEE VP OF MEMBERSHIP VALUE & GOVERNANCE 40.00 X 136158 0 33482 PAIGE SALVETER VP OF MARKETING 40.00 X 77463 0 7012 NICK DAVIDSON VP OF MEMBERSHIP RECRUITMENT 40.00 X 137514 0 21797 SCOTT RARDEN DIR OF BUSINESS INTELLIGENCE 1.00 X 102145 0 33432 JENNIFER SAAB DIR OF COMMUNICATIONS 1.00 X 105927 0 39680 LAURA SIMCOX DIR OF HUMAN RESOURCES 1.00 X 100553 0 33028 1776916 0 393055 10 0 1 0 0 88050 88050 88050 REGISTRATION FEES 711300 4831880 4831880 MEMBERSHIP FEES 711300 2709900 2709900 ATHLETIC PROGRAMS 711300 2153224 2153224 SPONSORSHIPS 711300 1833201 1833201 NEW INITIATIVE INCOME 711300 979151 979151 12507356 76135 76135 320246 320246 1014428 924798 89630 89630 89630 CONVENTION INCOME 900099 302555 302555 MEMBERSHIP APPLICATION 900099 92000 92000 PUBLISHING & ADVERTISI 900099 82565 82565 152088 152088 629208 13710625 13136564 0 486011 3153181 1705029 1400826 47326 2959034 1600047 1314575 44412 921033 498033 409176 13824 405556 219297 180172 6087 21302 21302 29345 29345 29127 29127 41358 41358 268283 66204 202079 421745 113784 307961 362511 362511 601308 168218 433090 1609489 1538664 70825 532233 49071 483162 171311 62126 109185 OUTSIDE SERVICES 1701980 1302825 395480 3675 OTHER EXPENSES 247864 182999 64865 SITE EXPENSE 195645 195645 BROADCASTING 158812 91582 67230 236147 98747 137400 14067264 7892271 6059669 115324 2859070 2118413 3100682 2206420 1504454 1575469 263788 311517 3499759 2352365 1515486 1147394 3235168 4680531 3762627 3422717 16241275 15462461 1553073 1451824 2263076 1860281 3973917 3657431 7790066 6969536 X 8451209 8492925 8451209 8492925 16241275 15462461 -356639 398355 0 X 0 1 X 1 0 X X 241 241 COLLEGES AND UNIVERSITIES 440544805 2 0 7892271 0 241 7892271 0 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 1 0 PART I, LINE 12G, COLUMN IV: ACTIVE MEMBER INSTITUTIONS MUST BE ACCREDITED BY ONE OF THE FOLLOWING ACCREDITING BODIES (ASSOCIATION FOR BIBLICAL HIGHER EDUCATION IN CANADA AND THE UNITED STATES (ABHE); MIDDLE STATES ASSOCIATION OF COLLEGES AND SCHOOLS (MAS); NEW ENGLAND ASSOCIATION OF SCHOOLS AND COLLEGES, COMMISSION ON INSTITUTIONS OF HIGHER EDUCATION (NEASC-CIHE); NEW ENGLAND COMMISSION OF HIGHER EDUCATION (NECHE); NORTH CENTRAL ASSOCIATION OF COLLEGES AND SCHOOLS, THE HIGHER LEARNING COMMISSION (NCA-HLC); NORTHWEST COMMISSION ON COLLEGES AND UNIVERSITIES (NWCCU); SOUTHERN ASSOCIATION OF COLLEGES AND SCHOOLS, COMMISSION ON COLLEGES (SACS); TRANSNATIONAL ASSOCIATION OF CHRISTIAN COLLEGES AND SCHOOLS (TRACS); WESTERN ASSOCIATION OF SCHOOLS AND COLLEGES, ACCREDITING COMMISSION FOR SCHOOLS (WASC-ACS)), OR BE A MEMBER OF UNIVERSITIES CANADA. PART IV, SECTION A, LINE 5A: MEMBERS LEAVING THE PROGRAM DURING FISCAL YEAR 6/30/24: PRESENTATION COLLEGE (S.D.) CARLOW UNIVERSITY (PA.) LYON COLLEGE (ARK.) THOMAS MORE UNIVERSITY (KY.) TRINITY INTERNATIONAL UNIVERSITY (ILL.) UNIVERSITY OF SOUTH CAROLINA - BEAUFORT (S.C.) WESTMONT COLLEGE (CALIF.) IOWA WESLEYAN UNIVERSITY (IOWA) SAN DIEGO CHRISTIAN COLLEGE (CALIF.) CARDINAL STRITCH UNIVERSITY (WIS.) MEMBERS JOINING THE PROGRAM DURING FISCAL YEAR 6/30/24: COLLEGE OF THE OZARKS (BRANSON, MO) PART IV, SECTION A, LINE 1: ACTIVE MEMBER INSTITUTIONS MUST BE ACCREDITED BY ONE OF THE FOLLOWING ACCREDITING BODIES (ASSOCIATION FOR BIBLICAL HIGHER EDUCATION IN CANADA AND THE UNITED STATES (ABHE); MIDDLE STATES ASSOCIATION OF COLLEGES AND SCHOOLS (MAS); NEW ENGLAND ASSOCIATION OF SCHOOLS AND COLLEGES, COMMISSION ON INSTITUTIONS OF HIGHER EDUCATION (NEASC-CIHE); NEW ENGLAND COMMISSION OF HIGHER EDUCATION (NECHE); NORTH CENTRAL ASSOCIATION OF COLLEGES AND SCHOOLS, THE HIGHER LEARNING COMMISSION (NCA-HLC); NORTHWEST COMMISSION ON COLLEGES AND UNIVERSITIES (NWCCU); SOUTHERN ASSOCIATION OF COLLEGES AND SCHOOLS, COMMISSION ON COLLEGES (SACS); TRANSNATIONAL ASSOCIATION OF CHRISTIAN COLLEGES AND SCHOOLS (TRACS); WESTERN ASSOCIATION OF SCHOOLS AND COLLEGES, ACCREDITING COMMISSION FOR SCHOOLS (WASC-ACS)), OR BE A MEMBER OF UNIVERSITIES CANADA. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 124292 41638 82654 3305155 2310727 994428 70312 70312 1147394 DEFERRED COMPENSATION 120000 RIGHT OF USE ASSET 3302717 3422717 DEFERRED COMPENSATION 120000 LEASE LIABILITY 3537431 3657431 X 14233338 398355 62388 91097 551840 13681498 29127 29127 13710625 14191622 62388 91097 153485 14038137 29127 29127 14067264 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 91,097. PART XII, LINE 2D - OTHER ADJUSTMENTS: FUNDRAISING EXPENSES 91,097. X 1 1 X X X 0 1 0 0 0 0 0 0 0 JIM CARR PRESIDENT & CEO 420549 0 20000 0 1008 0 72165 0 14248 0 527970 0 0 0 LYNN PARMAN CHIEF OPERATING OFFICER 217166 0 9000 0 868 0 29388 0 0 0 256422 0 0 0 KEVIN DEE SR. VP OF MEMBERSHIP & FINANCE 163476 0 6000 0 540 0 22372 0 26892 0 219280 0 0 0 LEAH MCCORMACK VP OF BUSINESS DEVELOPMENT 130430 0 3000 0 569 0 18755 0 20542 0 173296 0 0 0 CHESNEY SALLEE VP OF MEMBERSHIP VALUE & GOVERNANCE 132589 0 3000 0 569 0 18772 0 14710 0 169640 0 0 0 SCOTT HAROLD VP OF INFORMATION TECHNOLOGY 139489 0 4500 0 561 0 18704 0 1558 0 164812 0 0 0 NICK DAVIDSON VP OF MEMBERSHIP RECRUITMENT 134010 0 3000 0 504 0 18204 0 3593 0 159311 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 X EQUIP AND MISC 1 88050 FAIR MARKET 0 1 0 SCHEDULE M, PART I, COLUMN (B): PART I COLUMN B REPRESENTS THE NUMBER OF CONTRIBUTORS 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 IS SET FORTH IN AN EMPLOYMENT CONTRACT WITH JIM CARR, PRESIDENT/CEO. THE EXECUTIVE COMMITTEE OF THE COUNCIL OF PRESIDENTS HAS BEEN RESPONSIBLE FOR SUBSEQUENT CONTRACT RENEWALS. ALL OTHER SALARIES ARE APPROVED IN TOTAL BY 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 4392882 4257607 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 691050 265503 NATIONAL ASSOCIATION OF INTERCOLLEGIATE ATHLETICS