Ncaa

Legal name: National Collegiate Athletic Association

Nonprofit profile at a glance

EIN
440567264
IRS 990 coverage
2009–2024
Official website data refreshed
Sep 2026
Forms available
Form 990 2024, Form 990-T 2024
Location
Indianapolis, IN, USA
Phone
3179176222
Rating
84
Verdict
STRONG
Rating confidence
Moderate
Sector
Sports Associations &Training Facilities

Official website

Reported finances

Revenue
$1,561,767,784
Expenses
$1,565,951,438
Assets
$1,128,327,634
Liabilities
$3,104,105,904

Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.

Leadership & pay

25 people listed

Executive titles in this filing

  • Charlie Baker (President)
  • Daniel Gavitt (Senior Vice President)
  • David Schnase (Vice President)
  • Jonathan Duncan (Vice President)
  • Kevin Lennon (Senior Vice President)
  • Lynda Tealer (Senior Vice President)

Highest reported compensation

  • Charlie Baker (President): $3,439,897 total reported compensation
  • Stanley Wilcox (Executive Vice President): $1,615,302 total reported compensation
  • Kevin Lennon (Senior Vice President): $994,524 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Provide a world-class athletics and academic experience for student-athletes that fosters lifelong well-being. Coordinate and deliver safe, fair and inclusive competition directly and by Association members: Set rules and guidelines and provide enforcement. Create programs that support outstanding performance on and off the field. Deliver excellent and inclusive championships. Provide world-class services to student-athletes and members that leverage the NCAA’s collective scale:. Set rules and guidelines and provide enforcement.

What it reported doing in 2024

The ncaa governs and administers college sports for more than 1,100 member colleges and universities. The ncaa operates through a governance structure, empowering schools in each division to guide and enhance their participation in college sports. The board of governors, led by member schools, serves as the senior governing body of the ncaa. Our diverse membership includes schools with student bodies that range from hundreds of students to tens of thousands. The current three-division structure creates fair sports competition for like-minded institutions and provides student-athletes with a wide spectrum of opportunities to participate in championship events. (continued on schedule o)

Operating model

Revenue model
Other-operating. 94% of the money available for current operations came from other operating revenue.
Distribution model
Hybrid. The nonprofit split its reported program spending across 59% for direct work, and 41% for grants.

The verdict

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. The filing reports few safeguards for money sent abroad and expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 87
  • Transparency & Controls: 77
  • Accountability: 100
  • Sustainability: 29
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 99.4%; rating input score 99
  • Program expense ratio: 96.6%; rating input score 97
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 92.9%; rating input score 93; 17th percentile among comparable filings
  • Pay-setting controls: 4 of 6 controls in place; rating input score 67
    • Compensation committee: Pass
    • Independent consultant: Pass
    • Other Form 990s reviewed: Missing
    • Written employment contract: Missing
    • Compensation survey or study: Pass
    • Board or committee approval: Pass
  • Foreign activity oversight: 2 of 8 controls in place; rating input score 25
    • Claims monitoring procedures: Pass
    • Requires narrative reports: Fail
    • Conducts field audits: Fail
    • May suspend future funding: Fail
    • Requires financial reports: Pass
    • Conducts site visits: Fail
    • Requires grant agreements: Fail
    • May require repayment: Fail
  • Grant itemization coverage: 100%; rating input score 100; 77th percentile among comparable filings
  • Major donor itemization: Limited
  • Related-party transparency: Yes; rating input score 100

Accountability

  • Independent voting board: 100%; rating input score 100; 77th percentile among comparable filings
  • Governance controls: 9 of 9 controls in place; rating input score 100
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Pass
    • Other executive compensation review process: Pass
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: -0.3%; rating input score 25; 25th percentile among comparable filings
  • Total-asset coverage ratio: 0.72; rating input score 28; 28th percentile among comparable filings
  • Liabilities to assets ratio: 2.75; rating input score 1; 1st percentile among comparable filings
  • Officer compensation ratio: 0.8%; rating input score 77; 77th percentile among comparable filings

Growth

  • Program expense growth: 9.3% per year; rating input score 100; 71st percentile among comparable filings
  • Revenue growth: 3.7% per year; rating input score 100; 30th percentile among comparable filings
  • Asset growth: 2.5% per year; rating input score 100; 17th percentile among comparable filings

Details

  • What they do: 1 programs and campaigns described on the official site · 1 operating location identified
  • Where the money goes: 99.4% of revenue deployed · 96.6% of spending went to programs
  • Governance: 9 of 9 board members independent · 9 of 9 filing controls reported
  • Programs: 2 filed program accomplishments · $1.5B in reported program spending
  • Leadership: top reported pay $3.4M · 25 people listed · 4 of 6 pay-setting controls reported
  • Highest-paid contractors: 5 contractors listed · $57.3M reported
  • Consistency: 42 of 43 current checks pass · 1 finding to review
  • Schedules: 8 filed schedules · includes foreign activity, grants, executive pay, and related organizations
  • Filing history: 16 filing years from 2009 to 2024
  • Contacts: How to reach this organization
  • Money network: 612 filed money-flow records
  • Related organizations: 600 filed related-organization links
  • Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
  • People: Everyone the filings name, and which of them the filings identify by more than a name.
  • Staff and benefit plans: Retirement and health plans the organization files with the Department of Labor, and the people in them.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • High — Transparency & Controls: Foreign activity oversight: 6 of 8 not reported.
  • High — Sustainability: Operating margin scored 25/100.
  • High — Sustainability: Total-asset coverage ratio scored 28/100.
  • High — Sustainability: Liabilities to assets ratio scored 1/100.
  • Review — Transparency & Controls: Domestic grant itemization did not reconcile in the filed values.