National Collegiate Athletic Association (EIN 440567264) - Form 990 Financial Analysis & Trantor Score

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Financial Vulnerability Assessment (Tuckman-Chang)

4 risk indicators measuring financial stability and operational resilience

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Financial Trends

Organization Details

Formation Year

1906

Legal Domicile

Phone

3179176222

Tax Period

2023-09-01 to 2024-08-31

National Collegiate Athletic Association, founded in 1906, is a large national nonprofit in the Recreation & Sports sector that reported $1.3B in total revenue in fiscal year 2023. Expenses of $3.9B exceeded revenue, resulting in a 202% operating deficit.

Mission

Provide a world-class athletics and academic experience for student-athletes that fosters lifelong well-being.

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Trantor Score

Financial Health Score (300–850) · Liquidity · Solvency · Sustainability · Efficiency

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Liquidity (40%) • Solvency (30%) • Sustainability (20%) • Efficiency (10%)

Financial Overview (2023)

Revenue Breakdown

Contributions & Grants $0

Program Service Revenue $1,243,300,913

Investment Income $41,009,480

Other Revenue $9,287,881

TOTAL REVENUE $1,293,598,274

Expense Breakdown

Grants Paid $704,842,933

Salaries & Benefits $92,596,611

Fundraising Expenses $0

Program Expenses $3,865,618,346

Other Expenses $3,114,914,866

TOTAL EXPENSES $3,912,354,410

Year-over-Year Comparison

	2023	2022	Change
Revenue	$1,293,598,274	$1,255,174,694	+0.0%
Expenses	$3,912,354,410	$1,175,527,939	+2.3%
Net Income	$-2,618,756,136	$79,646,755	-33.9%

Key Indicators

✓ Grants to Organizations ✓ Grants to Individuals ✓ Lobbying ✗ Political Activity ✓ Foreign Activities ✗ Donor Advised Fund ✗ Schedule B Required

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Financial Health Indicators

Comprehensive financial analysis: Altman Z-Score, liquidity, solvency, sustainability, efficiency, and growth metrics

Financial Distress Indicator

Liquidity & Cash Position

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Altman Z-Score • Liquidity Ratios • Solvency Analysis • Growth Indicators • Efficiency Metrics

Governance

Voting Members

Independent Members

Employees

619

Volunteers

2500

Governance Policies

✗ Conflict of Interest Policy

✗ Whistleblower Policy

✗ Document Retention Policy

Special Practices & Reported Activities

✗ Operated a School

✗ Operated a Hospital

✗ Provided First Class Travel

✗ Reported Conflict of Interest

✗ Reported Asset Diversion

✗ Excess Benefit Transaction

✗ Made Political Expenditures

✓ Engaged in Lobbying

✗ Operated Donor Advised Fund

✗ Maintained Art Collections

✗ Filed Form 720

Compensation of Officers, Directors & Key Employees

Total Officers

$4,236,271

Total Directors

$2,559

Key Employees

$5,353,170

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
Linda Livingstone	Board Member, Chair	1.0	Officer Director	$1,050	$0	$1,050
Allison Feaster	Board Member	1.0	Director	$0	$0	$0
Beth DeBauche	Board Member	1.0	Director	$0	$0	$0
Collen Perry Keith	Board Member (as of 1/3/24)	1.0	Director	$0	$0	$0
Dr Nadja West	Board Member	1.0	Director	$0	$0	$0
Houston Davis	Board Member	1.0	Director	$0	$0	$0
Isaiah Swann	Board Member	1.0	Director	$0	$0	$0
Jere Morehead	Board Member	1.0	Director	$0	$0	$0
Mary-Beth Cooper	Board Member, Vice-Chair (as of 1/3/24)	1.0	Director	$0	$0	$0
Steven Shirley	Board Member, Vice-Chair (through 1/2/24)	1.0	Director	$1,509	$0	$1,509
Charlie Baker	President	40.0	Officer	$3,389,120	$33,385	$3,422,505
Mario Morris	SVP of Admin and CFO	40.0	Officer	$728,435	$84,281	$812,716
Daniel Gavitt	Senior Vice President	40.0	Key Emp	$725,830	$84,929	$810,759
David Schnase	Vice President	40.0	Key Emp	$382,528	$80,435	$462,963
Jonathan Duncan	Vice President	40.0	Key Emp	$528,612	$83,685	$612,297
Joni Comstock	Senior Vice President (until 3/2/24)	40.0	Key Emp	$611,578	$68,114	$679,692
Kevin Lennon	Senior Vice President	40.0	Key Emp	$563,325	$76,709	$640,034
Scott Bearby	Senior Vice President	40.0	Key Emp	$535,830	$68,344	$604,174
Stanley Wilcox	Executive Vice President	40.0	Key Emp	$1,472,754	$70,497	$1,543,251
Brian Hainline	Chief Medical Officer (until 6/1/24)	40.0	Highest	$985,527	$71,239	$1,056,766
Felicia Martin	Senior Vice President	40.0	Highest	$509,267	$58,574	$567,841
Lynn Holzman	Vice President	40.0	Highest	$370,912	$58,920	$429,832
Theresa Gronau	Vice President	40.0	Highest	$363,429	$81,207	$444,636
Timothy Buckley	Senior Vice President	40.0	Highest	$427,907	$40,229	$468,136
Cari Van Senus	Former Senior Vice President	0.0		$771,989	$45,162	$817,151
Mark Emmert	Former President	0.0		$6,281,878	$59,804	$6,341,682

Note: Compensation data is self-reported by the organization on their Form 990. "Reportable Comp" includes salary, bonuses, and other reportable compensation from the organization and related organizations. "Other Comp" includes benefits, deferred compensation, and non-taxable benefits.

Historical Data

Year	Revenue	Expenses	Assets	Net Income
2024	$1,293,598,274	$3,912,354,410	$1,087,687,985	$-2,618,756,136
2023	$1,255,174,694	$1,175,527,939	$869,341,853	$79,646,755
2022	$1,224,314,780	$1,192,364,652	$784,999,660	$31,950,128
2021	$1,108,509,962	$1,030,169,449	$772,990,272	$78,340,513
2020	$521,036,223	$572,105,915	$701,508,342	$-51,069,692
2019	$1,118,669,180	$1,045,189,955	$610,893,951	$73,479,225
2018	$1,057,710,190	$1,032,965,737	$609,286,105	$24,744,453

National Collegiate Athletic Association