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BIG TEN CONFERENCE INC: Form 990, tax year 2021

View the entire original 990 at ProPublica ↗

Organization
BIG TEN CONFERENCE INC (EIN 36-3640583)
Tax period
2021-07-01 to 2022-06-30
Filed
2023-05-15
IRS object ID
202341359349302454
Schema version
2021v4.2
Source
Download XML · Original 990 at ProPublica

Every field in the e-filed return. Faint text is the IRS element name, for citing.

Return header ReturnHeader

FieldValueIRS element (for citing)
Return2023-05-15T08:16:13-05:00ReturnTs
Tax Period End2022-06-30TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN420714325PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1RSM US LLPBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line130 South Wacker Dr Ste 3300AddressLine1Txt
CityChicagoCityNm
State AbbreviationILStateAbbreviationCd
ZIP60606ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2021-07-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN363640583EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1The Big Ten Conference IncBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlBIGTBusinessNameControlTxt
Phone8476961010PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line15440 Park PlaceAddressLine1Txt
CityRosemontCityNm
State AbbreviationILStateAbbreviationCd
ZIP60018ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonLaura AndersonPersonNm
Person TitleChief Financial OfficerPersonTitleTxt
Phone8476961010PhoneNum
Signature2023-05-10SignatureDt
Discuss With Paid PreparerYes (1)DiscussWithPaidPreparerInd

Signing Officer SigningOfficerGrp

Person Full Name PersonFullName

FieldValueIRS element (for citing)
Person FirstLauraPersonFirstNm
Person LastAndersonPersonLastNm
FieldValueIRS element (for citing)
SSNXXX-XX-XXXXSSN

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonRebekuh EleyPreparerPersonNm
PTINP01247672PTIN
Phone3126343400PhoneNum
Preparation2023-05-10PreparationDt

Additional Filer Information AdditionalFilerInformation

Trusted Customer TrustedCustomerGrp

FieldValueIRS element (for citing)
Trusted Customer3TrustedCustomerCd
Authentication Assurance LevelAAL1AuthenticationAssuranceLevelCd
Identity Assurance LevelIAL1IdentityAssuranceLevelCd
FieldValueIRS element (for citing)
Tax2021TaxYr
Build TS2023-04-26 12:10:37ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerAnthony PetittiPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line15440 Park PlaceAddressLine1Txt
CityRosemontCityNm
State AbbreviationILStateAbbreviationCd
ZIP60018ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$845,640,731GrossReceiptsAmt
Group Return For Affiliates0GroupReturnForAffiliatesInd
Organization501c3Yes (X)Organization501c3Ind
Website Addresswww.BigTen.orgWebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation1987FormationYr
Legal Domicile StateDELegalDomicileStateCd
Activity Or MissionThe Big Ten Conference ("Big Ten or "Conference") is an association of world-class universities whose member institutions share a common mission of research, graduate, professional and undergraduate teaching and public service. Founded in 1896, the Big Ten has sustained a comprehensive set of shared practices and policies that enforce the priority of academics in student-athletes' lives and emphasize the values of integrity, fairness and competitiveness.ActivityOrMissionDesc
Voting Members Governing Body14VotingMembersGoverningBodyCnt
Voting Members Independent0VotingMembersIndependentCnt
Total Employee74TotalEmployeeCnt
Total Volunteers0TotalVolunteersCnt
Total Gross UBI$0TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm$0NetUnrelatedBusTxblIncmAmt
PY Contributions Grants$0PYContributionsGrantsAmt
CY Contributions Grants$0CYContributionsGrantsAmt
PY Program Service Revenue$615,510,951PYProgramServiceRevenueAmt
CY Program Service Revenue$819,501,508CYProgramServiceRevenueAmt
PY Investment Income$63,563,656PYInvestmentIncomeAmt
CY Investment Income$24,962,124CYInvestmentIncomeAmt
PY Other Revenue$763,963PYOtherRevenueAmt
CY Other Revenue$1,177,099CYOtherRevenueAmt
PY Total Revenue$679,838,570PYTotalRevenueAmt
CY Total Revenue$845,640,731CYTotalRevenueAmt
PY Grants And Similar Paid$670,938,344PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid$812,503,337CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members$0PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$13,108,050PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$13,353,577CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns$0PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$0CYTotalFundraisingExpenseAmt
PY Other Expenses$22,404,927PYOtherExpensesAmt
CY Other Expenses$25,389,715CYOtherExpensesAmt
PY Total Expenses$706,451,321PYTotalExpensesAmt
CY Total Expenses$851,246,629CYTotalExpensesAmt
PY Revenues Less Expenses-$26,612,751PYRevenuesLessExpensesAmt
CY Revenues Less Expenses-$5,605,898CYRevenuesLessExpensesAmt
Total Assets BOY$378,941,858TotalAssetsBOYAmt
Total Assets EOY$336,066,093TotalAssetsEOYAmt
Total Liabilities BOY$112,503,977TotalLiabilitiesBOYAmt
Total Liabilities EOY$80,751,943TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$266,437,881NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$255,314,150NetAssetsOrFundBalancesEOYAmt
Info In Schedule O Part IIIYes (X)InfoInScheduleOPartIIIInd
MissionThe Big Ten Conference is an association of world-class universities whose member institutions share a common mission of research, graduate, professional and undergraduate teaching and public service. Founded in 1896, the Big Ten has sustained a comprehensive set of shared practices and policies that enforce the priority of academics in student-athletes' lives and emphasize the values of integrity, fairness and competitiveness.MissionDesc
Significant New Program Srvc0SignificantNewProgramSrvcInd
Significant Change0SignificantChangeInd
Expense$812,503,337ExpenseAmt
Grant$812,503,337GrantAmt
Revenue$815,597,646RevenueAmt
DescThe Conference collects revenue on behalf of the member schools from football and basketball television contracts, bowl games, football championship game, and basketball tournaments, as well as grants from the National Collegiate Athletic Association (NCAA), and remits the revenue to the member schools' athletic department.Desc

Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp

FieldValueIRS element (for citing)
Expense$3,724,918ExpenseAmt
Grant$0GrantAmt
Revenue$0RevenueAmt
DescOfficiating - The Conference provides neutral third-party officials for several conference-sponsored sports (baseball, basketball, field hockey, football, volleyball, men's soccer, women's soccer, women's lacrosse, softball, wrestling and ice hockey); oversees management of the officiating program (e.g., assigning officials, finance administration, etc.); and administers annual clinics, rule reviews, and other programs designed to enhance the skills of participating officials.Desc

Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp

FieldValueIRS element (for citing)
Expense$3,132,859ExpenseAmt
Grant$0GrantAmt
Revenue$1,785,563RevenueAmt
DescChampionships - The Conference declares conference champions in twenty-eight sports and oversees twenty-seven season-ending championships/tournaments.Desc

Prog Srvc Accom Acty Other ProgSrvcAccomActyOtherGrp (6 entries)

ExpenseExpenseAmtGrantGrantAmtRevenueRevenueAmtDescDesc
$1,689,070$0$0Programming Initiatives - The Conference partners with broadcast partner, Big Ten Network, to provide additional linear events broadcast on BTN to expand coverage across all Conference sports. Additionally, in partnership with BTN, the Conference creates programming highlighting non-athletic achievement at each of its 14 member institutions.
$247,833$0$0Research Projects
$119,898$0$0Student Athlete Initiatives
$471,071$0$0Championship Enhacement
$925,051$0$0Media Events
$23,108$2,118,299Sponsorship Program
FieldValueIRS element (for citing)
Total Other Prog Srvc Expense$3,476,031TotalOtherProgSrvcExpenseAmt
Total Other Prog Srvc Grant$0TotalOtherProgSrvcGrantAmt
Total Other Prog Srvc Revenue$2,118,299TotalOtherProgSrvcRevenueAmt
Total Program Service Expenses$822,837,145TotalProgramServiceExpensesAmt
Described In Section501c3Yes (1)DescribedInSection501c3Ind
Schedule B Required0ScheduleBRequiredInd
Political Campaign Acty0PoliticalCampaignActyInd
Lobbying ActivitiesYes (1)LobbyingActivitiesInd
Subject To Proxy Tax0SubjectToProxyTaxInd
Donor Advised Fund0DonorAdvisedFundInd
Conservation Easements0ConservationEasementsInd
Collections Of Art0CollectionsOfArtInd
Credit Counseling0CreditCounselingInd
Donor Rstr Or Quasi Endowments0DonorRstrOrQuasiEndowmentsInd
Report Land Building EquipmentYes (1)ReportLandBuildingEquipmentInd
Report Investments Other SecYes (1)ReportInvestmentsOtherSecInd
Report Program Related Invst0ReportProgramRelatedInvstInd
Report Other Assets0ReportOtherAssetsInd
Report Other LiabilitiesYes (1)ReportOtherLiabilitiesInd
Include FIN48 FootnoteYes (1)IncludeFIN48FootnoteInd
Independent Audit Fincl Stmt0IndependentAuditFinclStmtInd
Consolidated Audit Fincl StmtYes (1)ConsolidatedAuditFinclStmtInd
School Operating0SchoolOperatingInd
Foreign Office0ForeignOfficeInd
Foreign Activities0ForeignActivitiesInd
More Than5000 K To Org0MoreThan5000KToOrgInd
More Than5000 K To Individuals0MoreThan5000KToIndividualsInd
Professional Fundraising0ProfessionalFundraisingInd
Fundraising Activities0FundraisingActivitiesInd
Gaming Activities0GamingActivitiesInd
Operate Hospital0OperateHospitalInd
Grants To OrganizationsYes (1)GrantsToOrganizationsInd
Grants To Individuals0GrantsToIndividualsInd
Schedule J RequiredYes (1)ScheduleJRequiredInd
Tax Exempt Bonds0TaxExemptBondsInd
Engaged In Excess Benefit Trans0EngagedInExcessBenefitTransInd
PY Excess Benefit Trans0PYExcessBenefitTransInd
Loan Outstanding0LoanOutstandingInd
Grant To Related Person0GrantToRelatedPersonInd
Business Rln With Org Mem0BusinessRlnWithOrgMemInd
Business Rln With Fam Mem0BusinessRlnWithFamMemInd
Business Rln With35 Ctrl EntYes (1)BusinessRlnWith35CtrlEntInd
Deductible Non Cash Contri0DeductibleNonCashContriInd
Deductible Art Contribution0DeductibleArtContributionInd
Terminate Operations0TerminateOperationsInd
Partial Liquidation0PartialLiquidationInd
Disregarded EntityYes (1)DisregardedEntityInd
Related EntityYes (1)RelatedEntityInd
Related Organization Ctrl EntYes (1)RelatedOrganizationCtrlEntInd
Transaction With Control EntYes (1)TransactionWithControlEntInd
Trnsfr Exmpt Non Chrtbl Rltd Org0TrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted Prtshp0ActivitiesConductedPrtshpInd
Schedule O RequiredYes (1)ScheduleORequiredInd
IRP Document113IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Backup Wthld ComplianceYes (1)BackupWthldComplianceInd
Employee74EmployeeCnt
Employment Tax Returns FiledYes (1)EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over Limit0UnrelatedBusIncmOverLimitInd
Foreign Financial Account0ForeignFinancialAccountInd
Prohibited Tax Shelter Trans0ProhibitedTaxShelterTransInd
Taxable Party Notification0TaxablePartyNotificationInd
Nondeductible Contributions0NondeductibleContributionsInd
Quid Pro Quo Contributions0QuidProQuoContributionsInd
Form8282 Property Disposed Of0Form8282PropertyDisposedOfInd
Rcv Fnds To Pay Prsnl Bnft Cntrct0RcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft Cntrct0PayPremiumsPrsnlBnftCntrctInd
Indoor Tanning Services0IndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht PymtYes (1)SubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst Inc0SubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members14GoverningBodyVotingMembersCnt
Independent Voting Member0IndependentVotingMemberCnt
Family Or Business Rln0FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties0DelegationOfMgmtDutiesInd
Change To Org Documents0ChangeToOrgDocumentsInd
Material Diversion Or Misuse0MaterialDiversionOrMisuseInd
Members Or StockholdersYes (1)MembersOrStockholdersInd
Election Of Board Members0ElectionOfBoardMembersInd
Decisions Subject To Approva0DecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (1)MinutesOfGoverningBodyInd
Minutes Of CommitteesYes (1)MinutesOfCommitteesInd
Officer Mailing Address0OfficerMailingAddressInd
Local Chapters0LocalChaptersInd
Form990 Provided To Gvrn BodyYes (1)Form990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyYes (1)ConflictOfInterestPolicyInd
Annual Disclosure Covered PrsnYes (1)AnnualDisclosureCoveredPrsnInd
Regular Monitoring EnfrcYes (1)RegularMonitoringEnfrcInd
Whistleblower PolicyYes (1)WhistleblowerPolicyInd
Document Retention PolicyYes (1)DocumentRetentionPolicyInd
Compensation Process CEOYes (1)CompensationProcessCEOInd
Compensation Process Other0CompensationProcessOtherInd
Investment In Joint VentureYes (1)InvestmentInJointVentureInd
Written Policy Or Procedure0WrittenPolicyOrProcedureInd
States Where Copy Of Return Is FldILStatesWhereCopyOfReturnIsFldCd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

FieldValueIRS element (for citing)
PersonLaura AndersonPersonNm
Phone8476961010PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line15440 Park PlaceAddressLine1Txt
CityRosemontCityNm
State AbbreviationILStateAbbreviationCd
ZIP60018ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (29 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtAverage Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmtOfficerOfficerIndHighest Compensated EmployeeHighestCompensatedEmployeeIndFormer Ofcr Director TrusteeFormerOfcrDirectorTrusteeInd
Morton Schapiro
Chair4.0040.00Yes (X)$0$2,222,805$779,382
Mark S Schlissel
Director2.0040.00Yes (X)$0$904,733$398,715
Eric J Barron
Director2.0045.00Yes (X)$0$1,141,668$42,777
Joan TA Gabel
Director2.0040.00Yes (X)$0$589,591$284,574
Pamela Whitten
Director2.0040.00Yes (X)$0$291,596$41,841
Mitch Daniels
Director2.0040.00Yes (X)$0$952,661$63,226
Barbara Wilson
Director2.0040.00Yes (X)$0$234,498$34,802
Robert Jones
Director2.0040.00Yes (X)$0$733,656$56,105
Rebecca M Blank
Chair4.0040.00Yes (X)$0$592,054$45,582
Darryll Pines
Director2.0040.00Yes (X)$0$697,875$77,937
Jonathan Holloway
Director2.0040.00Yes (X)$0$907,987$44,466
Ronald Green
Director2.0040.00Yes (X)$0$617,933$50,782
Kristina Johnson
Director2.0040.00Yes (X)$0$1,262,291$465,248
Samuel Stanley
Director2.0040.00Yes (X)$0$1,122,124$33,021
Kevin Warren
Commissioner40.000.00$2,902,106$0$714,478Yes (X)
Julie Suderman
Treasurer (until 12/31/21)40.000.00$226,404$0$66,553Yes (X)
Chad Hawley
Secretary40.000.00$221,149$0$52,069Yes (X)
Laura Anderson
CFO/Treasurer40.000.00$214,694$0$52,451Yes (X)
Diana Sabau
Deputy Commissioner40.000.00$353,530$0$25,809Yes (X)
Erica McKinley
General Counsel (until 12/31/21)40.000.00$319,257$0$20,220Yes (X)
Nathaniel Schander
Chief Information Officer40.000.00$309,799$0$27,697Yes (X)
Adam Neuman
Chief of Staff, Strat. & Ops.40.000.00$256,548$0$48,048Yes (X)
Omar Brown
VP, People & Culture Officer40.000.00$239,204$0$24,794Yes (X)
Michael McRobbie
Former Director0.000.00$0$2,669,445$106,674Yes (X)
Lou Anna K Simon
Former Director0.000.00$0$816,667$0Yes (X)
Bruce Harreld
Former Director0.000.00$0$232,189$25,780Yes (X)
Wallace Loh
Former Director0.000.00$0$401,053$10,838Yes (X)
Robert Barchi
Former Director0.000.00$0$310,874$0Yes (X)
James E Delany
Former Commissioner0.000.00$3,040,023$0$2,815,555Yes (X)
FieldValueIRS element (for citing)
Total Reportable Comp From Org$8,082,714TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org$16,701,700TotReportableCompRltdOrgAmt
Total Other Compensation$6,409,424TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K26IndivRcvdGreaterThan100KCnt
Former Ofcr Employees ListedYes (1)FormerOfcrEmployeesListedInd
Total Comp Greater Than150 KYes (1)TotalCompGreaterThan150KInd
Compensation From Other Srcs0CompensationFromOtherSrcsInd

Contractor Compensation ContractorCompensationGrp (5 entries)

Address Line1ContractorAddress/USAddress/AddressLine1TxtCityContractorAddress/USAddress/CityNmState AbbreviationContractorAddress/USAddress/StateAbbreviationCdZIPContractorAddress/USAddress/ZIPCdServicesServicesDescCompensationCompensationAmt
Mayer Brown
2027 Collection CenterChicagoIL60693Legal Services$1,977,819
DVSport
1 Penn Center West Suite 200PittsburghPA15276Officiating Technology$1,834,062
Revel XP LLC
2111 Marvyn ParkwayOpelikaAL36804Event Enhancement Services$902,466
KLD Discovery Ontrack LLC
9023 Columbine RoadEden PrairieMN55347Legal Services$719,127
Legends Maingate LLC
7900 Rockville RoadIndianapolisIN46214Merchandising Services$525,891
FieldValueIRS element (for citing)
Cntrct Rcvd Greater Than100 K35CntrctRcvdGreaterThan100KCnt

Program Service Revenue ProgramServiceRevenueGrp (5 entries)

DescDescBusinessBusinessCdTotal Revenue ColumnTotalRevenueColumnAmtRelated Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
Sports Revenue900099$764,349,228$764,349,228
Operating Revenue900099$50,058,418$50,058,418
Sponsorship & Media Events900099$2,118,299$2,118,299
Championship Events900099$1,785,563$1,785,563
University Assessments900099$1,190,000$1,190,000
FieldValueIRS element (for citing)
Total Program Service Revenue$819,501,508TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$24,918,241TotalRevenueColumnAmt
Exclusion$24,918,241ExclusionAmt

Royalties Revenue RoyaltiesRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$1,106,163TotalRevenueColumnAmt
Exclusion$1,106,163ExclusionAmt

Gross Amount Sales Assets GrossAmountSalesAssetsGrp

FieldValueIRS element (for citing)
Securities$43,883SecuritiesAmt

Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp

FieldValueIRS element (for citing)
Securities$0SecuritiesAmt

Gain Or Loss GainOrLossGrp

FieldValueIRS element (for citing)
Securities$43,883SecuritiesAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

FieldValueIRS element (for citing)
Total Revenue Column$43,883TotalRevenueColumnAmt
Exclusion$43,883ExclusionAmt

Miscellaneous Revenue MiscellaneousRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$70,936TotalRevenueColumnAmt
Exclusion$70,936ExclusionAmt
FieldValueIRS element (for citing)
Other Revenue Total$70,936OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$845,640,731TotalRevenueColumnAmt
Related Or Exempt Func Income$819,501,508RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$0UnrelatedBusinessRevenueAmt
Exclusion$26,139,223ExclusionAmt

Grants To Domestic Orgs GrantsToDomesticOrgsGrp

FieldValueIRS element (for citing)
Total$812,503,337TotalAmt
Program Services$812,503,337ProgramServicesAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

FieldValueIRS element (for citing)
Total$3,849,565TotalAmt
Management And General$3,849,565ManagementAndGeneralAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

FieldValueIRS element (for citing)
Total$7,337,091TotalAmt
Management And General$7,337,091ManagementAndGeneralAmt

Pension Plan Contributions PensionPlanContributionsGrp

FieldValueIRS element (for citing)
Total$166,318TotalAmt
Management And General$166,318ManagementAndGeneralAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

FieldValueIRS element (for citing)
Total$1,195,492TotalAmt
Management And General$1,195,492ManagementAndGeneralAmt

Payroll Taxes PayrollTaxesGrp

FieldValueIRS element (for citing)
Total$805,111TotalAmt
Management And General$805,111ManagementAndGeneralAmt

Fees For Services Legal FeesForServicesLegalGrp

FieldValueIRS element (for citing)
Total$3,131,069TotalAmt
Management And General$3,131,069ManagementAndGeneralAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$131,427TotalAmt
Management And General$131,427ManagementAndGeneralAmt

Fees For Services Lobbying FeesForServicesLobbyingGrp

FieldValueIRS element (for citing)
Total$302,400TotalAmt
Management And General$302,400ManagementAndGeneralAmt

Fees For Services Other FeesForServicesOtherGrp

FieldValueIRS element (for citing)
Total$3,979,039TotalAmt
Management And General$3,979,039ManagementAndGeneralAmt

Advertising AdvertisingGrp

FieldValueIRS element (for citing)
Total$689,092TotalAmt
Management And General$689,092ManagementAndGeneralAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$150,728TotalAmt
Management And General$150,728ManagementAndGeneralAmt

Information Technology InformationTechnologyGrp

FieldValueIRS element (for citing)
Total$578,513TotalAmt
Management And General$578,513ManagementAndGeneralAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$939,223TotalAmt
Management And General$939,223ManagementAndGeneralAmt

Travel TravelGrp

FieldValueIRS element (for citing)
Total$1,166,163TotalAmt
Management And General$1,166,163ManagementAndGeneralAmt

Conferences Meetings ConferencesMeetingsGrp

FieldValueIRS element (for citing)
Total$135,117TotalAmt
Management And General$135,117ManagementAndGeneralAmt

Interest InterestGrp

FieldValueIRS element (for citing)
Total$1,346,408TotalAmt
Management And General$1,346,408ManagementAndGeneralAmt

Depreciation Depletion DepreciationDepletionGrp

FieldValueIRS element (for citing)
Total$1,254,247TotalAmt
Management And General$1,254,247ManagementAndGeneralAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$878,021TotalAmt
Management And General$878,021ManagementAndGeneralAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDescTotalTotalAmtProgram ServicesProgramServicesAmt
Officiating$3,724,918$3,724,918
Championship Events$3,132,859$3,132,859
Programming Initiatives$1,689,070$1,689,070
Promotional Events$925,051$925,051

All Other Expenses AllOtherExpensesGrp

FieldValueIRS element (for citing)
Total$1,236,370TotalAmt
Program Services$861,910ProgramServicesAmt
Management And General$374,460ManagementAndGeneralAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$851,246,629TotalAmt
Program Services$822,837,145ProgramServicesAmt
Management And General$28,409,484ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$53,414,799BOYAmt
EOY$43,115,383EOYAmt

Accounts Receivable AccountsReceivableGrp

FieldValueIRS element (for citing)
BOY$3,387,236BOYAmt
EOY$2,764,444EOYAmt

Oth Notes Loans Receivable Net OthNotesLoansReceivableNetGrp

FieldValueIRS element (for citing)
BOY$144,498,252BOYAmt
EOY$114,598,601EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

FieldValueIRS element (for citing)
BOY$371,672BOYAmt
EOY$333,017EOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$27,182,756LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec$11,354,868LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
BOY$14,785,821BOYAmt
EOY$15,827,888EOYAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

FieldValueIRS element (for citing)
BOY$17,512,136BOYAmt
EOY$15,056,770EOYAmt

Investments Other Securities InvestmentsOtherSecuritiesGrp

FieldValueIRS element (for citing)
BOY$137,990,806BOYAmt
EOY$135,304,803EOYAmt

Investments Program Related InvestmentsProgramRelatedGrp

FieldValueIRS element (for citing)
BOY$4,398,304BOYAmt
EOY$4,110,249EOYAmt

Other Assets Total OtherAssetsTotalGrp

FieldValueIRS element (for citing)
BOY$2,582,832BOYAmt
EOY$4,954,938EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$378,941,858BOYAmt
EOY$336,066,093EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$8,526,916BOYAmt
EOY$3,605,123EOYAmt

Deferred Revenue DeferredRevenueGrp

FieldValueIRS element (for citing)
BOY$306,426BOYAmt
EOY$305,552EOYAmt

Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp

FieldValueIRS element (for citing)
BOY$36,000,000BOYAmt
EOY$31,000,000EOYAmt

Other Liabilities OtherLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$67,670,635BOYAmt
EOY$45,841,268EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$112,503,977BOYAmt
EOY$80,751,943EOYAmt
FieldValueIRS element (for citing)
Organization Follows FASB117Yes (X)OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$248,925,745BOYAmt
EOY$240,257,380EOYAmt

Donor Restriction Net Assets DonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$17,512,136BOYAmt
EOY$15,056,770EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$266,437,881BOYAmt
EOY$255,314,150EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$378,941,858BOYAmt
EOY$336,066,093EOYAmt
FieldValueIRS element (for citing)
Info In Schedule O Part XIYes (X)InfoInScheduleOPartXIInd
Reconcilation Revenue Expnss-$5,605,898ReconcilationRevenueExpnssAmt
Net Unrlzd Gains Losses Invst-$2,831,830NetUnrlzdGainsLossesInvstAmt
Prior Period Adjustments-$14,642,150PriorPeriodAdjustmentsAmt
Other Changes In Net Assets$11,956,147OtherChangesInNetAssetsAmt
Method Of Accounting AccrualYes (X)MethodOfAccountingAccrualInd
Accountant Compile Or Review0AccountantCompileOrReviewInd
FS AuditedYes (1)FSAuditedInd

FS Audited Basis FSAuditedBasisGrp

FieldValueIRS element (for citing)
Consolidated Basis Fincl StmtYes (X)ConsolidatedBasisFinclStmtInd
FieldValueIRS element (for citing)
Audit CommitteeYes (1)AuditCommitteeInd
Federal Grant Audit Required0FederalGrantAuditRequiredInd

Schedule A IRS990ScheduleA

FieldValueIRS element (for citing)
Supporting Organization509a3Yes (X)SupportingOrganization509a3Ind
Supporting Org Type2Yes (X)SupportingOrgType2Ind
Supported Organizations14SupportedOrganizationsCnt

Supported Org Information SupportedOrgInformationGrp (14 entries)

EINEINOrganization TypeOrganizationTypeCdGoverning Document ListedGoverningDocumentListedIndSupportSupportAmtOther SupportOtherSupportAmt
University of Illinois
3760005116Yes (1)$58,849,022$0
Indiana University
3560016736Yes (1)$58,849,022$0
University of Iowa
4260048136Yes (1)$58,849,022$0
University of Maryland-College Park
5260020336Yes (1)$54,589,549$0
University of Michigan
3860063096Yes (1)$58,909,022$0
Michigan State University
3860059846Yes (1)$58,849,022$0
University of Minnesota
4160075136Yes (1)$58,774,022$0
University of Nebraska-Lincoln
4700491236Yes (1)$56,059,997$0
Northwestern University
3621678172Yes (1)$58,774,022$0
Ohio State University
3160259866Yes (1)$58,849,022$0
Pennsylvania State University
2460003766Yes (1)$58,774,022$0
Purdue University
3560020416Yes (1)$58,949,022$0
Rutgers The State Univ of New Jersey
2260010866Yes (1)$54,589,549$0
University of Wisconsin
3918059636Yes (1)$58,839,022$0
FieldValueIRS element (for citing)
Supported Organizations Total14SupportedOrganizationsTotalCnt
Support Sum$812,503,337SupportSumAmt
Other Support Sum$0OtherSupportSumAmt

Form990 Sch A Supporting Org Form990SchASupportingOrgGrp

FieldValueIRS element (for citing)
Listed By Name Governing DocYes (1)ListedByNameGoverningDocInd
Suprt Org No IRS Determination0SuprtOrgNoIRSDeterminationInd
Supported Org Section C4560SupportedOrgSectionC456Ind
Supported Org Not Organized US0SupportedOrgNotOrganizedUSInd
Organization Change Suprt Org0OrganizationChangeSuprtOrgInd
Support Non Supported Org0SupportNonSupportedOrgInd
Payment Substantial Contribtr0PaymentSubstantialContribtrInd
Loan Disqualified Person0LoanDisqualifiedPersonInd
Controlled Disqualified Prsn0ControlledDisqualifiedPrsnInd
Disqualified Prsn Controll Int0DisqualifiedPrsnControllIntInd
Disqualified Prsn Ownr Int0DisqualifiedPrsnOwnrIntInd
Excess Business Holdings Rules0ExcessBusinessHoldingsRulesInd
Contribution Controller0ContributionControllerInd
Contribution Family0ContributionFamilyInd
Contribution35 Controlled0Contribution35ControlledInd
FieldValueIRS element (for citing)
Majority Dir Trst Supported OrgYes (1)MajorityDirTrstSupportedOrgInd

Schedule C IRS990ScheduleC

FieldValueIRS element (for citing)
Volunteers0VolunteersInd
Paid Staff Or Management0PaidStaffOrManagementInd
Media Advertisements0MediaAdvertisementsInd
Mailings Members0MailingsMembersInd
Publications Or Broadcast0PublicationsOrBroadcastInd
Grants Other Organizations0GrantsOtherOrganizationsInd
Direct Contact Legislators0DirectContactLegislatorsInd
Rallies Demonstrations0RalliesDemonstrationsInd
Other ActivitiesYes (1)OtherActivitiesInd
Other Activities$302,400OtherActivitiesAmt
Total Lobbying Expenditures$302,400TotalLobbyingExpendituresAmt
Not Described Section501c30NotDescribedSection501c3Ind

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferencePart II-B, Line 1:FormAndLineReferenceDesc
ExplanationThe Big Ten Conference engages lobbyists to discuss student athlete initiatives with elected officials.ExplanationTxt

Schedule D IRS990ScheduleD

Land LandGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$1,500,475OtherCostOrOtherBasisAmt
Book Value$1,500,475BookValueAmt

Buildings BuildingsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$15,363,889OtherCostOrOtherBasisAmt
Depreciation$3,264,826DepreciationAmt
Book Value$12,099,063BookValueAmt

Leasehold Improvements LeaseholdImprovementsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$386,830OtherCostOrOtherBasisAmt
Depreciation$188,498DepreciationAmt
Book Value$198,332BookValueAmt

Equipment EquipmentGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$6,496,062OtherCostOrOtherBasisAmt
Depreciation$4,466,044DepreciationAmt
Book Value$2,030,018BookValueAmt

Other Land Buildings OtherLandBuildingsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$3,435,500OtherCostOrOtherBasisAmt
Depreciation$3,435,500DepreciationAmt
Book Value$0BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Land Buildings$15,827,888TotalBookValueLandBuildingsAmt

Other Securities OtherSecuritiesGrp (2 entries)

DescDescBook ValueBookValueAmtMethod ValuationMethodValuationCd
Investment in Big Ten Network Holdings, LLC$134,581,803C
Investment in BTMP Holdings, LLC$723,000C
FieldValueIRS element (for citing)
Total Book Value Securities$135,304,803TotalBookValueSecuritiesAmt

Other Liabilities Org OtherLiabilitiesOrgGrp (5 entries)

DescDescAmtAmt
Due to Member Schools$26,901,239
Post Retirement Benefits$2,940,324
Accrued Excise Tax Payable (*See Part XIII)$3,291,647
Accrued Payroll Tax Payable (*See Part XIII)$20,725
Accrued Benefit/Deferred Compensation (*See Part XIII)$12,687,333
FieldValueIRS element (for citing)
Total Liability$45,841,268TotalLiabilityAmt
Footnote TextYes (X)FootnoteTextInd
Total Rev Etc Audited Fincl Stmt$90,415,820TotalRevEtcAuditedFinclStmtAmt
Net Unrealized Gains Invst-$2,831,830NetUnrealizedGainsInvstAmt
Other Revenue$35,056,147OtherRevenueAmt
Revenue Not Reported$32,224,317RevenueNotReportedAmt
Revenue Subtotal$58,191,503RevenueSubtotalAmt
Other Revenues Not Included$787,449,228OtherRevenuesNotIncludedAmt
Revenue Not Reported Fincl Stmt$787,449,228RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990$845,640,731TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt$39,397,750TotExpnsEtcAuditedFinclStmtAmt
Expenses Not Reported$0ExpensesNotReportedAmt
Expenses Subtotal$39,397,750ExpensesSubtotalAmt
Other Expenses Not Included$811,848,879OtherExpensesNotIncludedAmt
Expenses Not Rpt Fincl Stmt$811,848,879ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990$851,246,629TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail (5 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
Part X, Line 2:The Conference is exempt from income taxes under Section 501(c)(3) of the Internal Revenue Code and applicable state law, except for taxes pertaining to unrelated business income. The accounting standard on uncertainty in income taxes addresses the determination of whether tax benefits claimed or expected to be claimed on a tax return should be recorded in the financial statements. Under this guidance, the Conference may recognize the tax benefit from an uncertain tax position only if it is more likely than not that the tax position will be sustained on examination by taxing authorities, based on the technical merits of the position. Examples of tax positions include the tax-exempt status of the Conference and various positions related to the potential sources of unrelated business taxable income. The tax benefits recognized in the financial statements from such a position are measured based on the largest benefit that has a greater than 50 percent likelihood of being realized upon ultimate settlement. There were no unrecognized tax benefits identified or recorded as liabilities during the periods covered by these consolidated financial statements. The Conference files Form 990 in the U.S. federal jurisdiction and in various states.
Part XI, Line 2d - Other Adjustments:Income from Equity Investments 35,056,147.
Part XI, Line 4b - Other Adjustments:Amounts Collected for Benefit of Member Schools 764,349,228. Big Ten Network Holdings, LLC Dividend 23,100,000.
Part XII, Line 4b - Other Adjustments:Amounts Remitted to Member Schools 811,848,879.
Part X, Line 1:Accrued Benefit/Deferred Compensation: In July 2015, Commissioner Delany became eligible for future bonus payments pursuant to his employment contract. Accordingly, in fiscal year 2016, the Conference accrued the future liability and continues to relieve that liability as payments are made. Accrued Payroll Tax Payable: In addition to the future liability arising from the deferred compensation, the Conference also accrued a liability for the related payroll tax from the payment of the deferred compensation. Excise Tax Payable: The Tax Cuts and Jobs Act, which was enacted on December 22, 2017, provided that certain tax exempt organizations would be subject to a 21% excise tax if they paid an employee more than $1 million in annual compensation. This tax provision was effective for the organization's tax year beginning July 1, 2021 and ending June 30, 2022 and the organization has accrued the future excise tax liability during the current fiscal year. Due to Member Schools: At the end of the fiscal year, the Conference knew of certain amounts that would be distributed to member schools, upon receipt of cash payments. These amounts were accrued as Due to Member Schools at fiscal year end and paid shortly thereafter, upon receipt of payments from third parties.

Schedule I IRS990ScheduleI

FieldValueIRS element (for citing)
Grant Records MaintainedYes (1)GrantRecordsMaintainedInd

Recipient Table RecipientTable (14 entries)

Address Line1USAddress/AddressLine1TxtCityUSAddress/CityNmState AbbreviationUSAddress/StateAbbreviationCdZIPUSAddress/ZIPCdRecipient EINRecipientEINIRC SectionIRCSectionDescCash GrantCashGrantAmtNon Cash AssistanceNonCashAssistanceAmtPurpose Of GrantPurposeOfGrantTxt
University of Illinois
509 South Fourth StreetChampaignIL61820376000511State of Illinois$58,849,022$0To support the missions of member institutions
Indiana University
107 South Indiana AvenueBloomingtonIN47405356001673State of Indiana$58,849,022$0To support the missions of member institutions
University of Iowa
1 Jessup HallIowa CityIA52242426004813State of Iowa$58,849,022$0To support the missions of member institutions
University of Maryland-College Park
Mitchell BuildingCollege ParkMD20742526002033State of Maryland$54,589,549$0To support the missions of member institutions
University of Michigan
412 Maynard StreetAnn ArborMI48109386006309State of Michigan$58,909,022$0To support the missions of member institutions
Michigan State University
2216 East Michigan AvenueEast LansingMI48824386005984State of Michigan$58,849,022$0To support the missions of member institutions
University of Minnesota
2221 University Avenue SE Suite 100MinneapolisMN55414416007513State of Minnesota$58,774,022$0To support the missions of member institutions
University of Nebraska-Lincoln
Administration Building 201LincolnNE68588470049123State of Nebraska$56,059,997$0To support the missions of member institutions
Northwestern University
633 Clark StreetEvanstonIL60208362167817501(c)(3)$58,774,022$0To support the missions of member institutions
Ohio State University
Enarson Hall 154 West 12th AvenueColumbusOH43210316025986State of Ohio$58,849,022$0To support the missions of member institutions
Pennsylvania State University
201 Old MainUniversity ParkPA16802246000376State of Penn.$58,774,022$0To support the missions of member institutions
Purdue University
610 Purdue MallWest LaFayetteIN47907356002041State of Indiana$58,949,022$0To support the missions of member institutions
Rutgers The State University of New Jersey
57 US Highway 1New BrunswickNJ08901226001086State of New Jersey$54,589,549$0To support the missions of member institutions
University of Wisconsin
333 East Campus Mall 10101MadisonWI53715391805963State of Wisconsin$58,839,022$0To support the missions of member institutions
FieldValueIRS element (for citing)
Total501c3 Org14Total501c3OrgCnt
Total Other Org0TotalOtherOrgCnt

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferencePart I, Line 2:FormAndLineReferenceDesc
ExplanationThe Big Ten Conference acts as an intermediary and collects cash receipts on behalf of the member schools from television contracts, bowl games, football championship games, and basketball tournaments, and remits such amounts to member schools. Since it is a pass-through organization, rather than grant giving, the Big Ten Conference does not attach parameters to or require reporting on how the funds are utilized. The monies can be used at the member schools' discretion to pursue their independent missions. The Council of Presidents/Chancellors approved the allocation of $33,622 to each university toward the creation of internship opportunities earmarked to promote diversity in intercollegiate athletics. The use of these funds is at the discretion of each institution; however the funds must be used to create new internship opportunities. The goal of the program is to provide the intern exposure and experience to athletic administration that could prepare the individual for an entry-level administration position in college athletics.ExplanationTxt

Schedule J IRS990ScheduleJ

FieldValueIRS element (for citing)
First Class Or Charter TravelYes (X)FirstClassOrCharterTravelInd
Travel For CompanionsYes (X)TravelForCompanionsInd
Club Dues Or FeesYes (X)ClubDuesOrFeesInd
Written Policy Ref T And E ExpnssYes (1)WrittenPolicyRefTAndEExpnssInd
Substantiation RequiredYes (1)SubstantiationRequiredInd
Compensation CommitteeYes (X)CompensationCommitteeInd
Independent ConsultantYes (X)IndependentConsultantInd
Compensation SurveyYes (X)CompensationSurveyInd
Board Or Committee ApprovalYes (X)BoardOrCommitteeApprovalInd
Severance Payment0SeverancePaymentInd
Supplemental Nonqual Rtr PlanYes (1)SupplementalNonqualRtrPlanInd
Equity Based Comp Arrngm0EquityBasedCompArrngmInd
Comp Based On Revenue Of Flng Org0CompBasedOnRevenueOfFlngOrgInd
Comp Bsd On Rev Related Orgs0CompBsdOnRevRelatedOrgsInd
Comp Bsd Net Earns Flng Org0CompBsdNetEarnsFlngOrgInd
Comp Bsd Net Earns Rltd Orgs0CompBsdNetEarnsRltdOrgsInd
Any Non Fixed Payments0AnyNonFixedPaymentsInd
Initial Contract Exception0InitialContractExceptionInd

Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (29 entries)

TitleTitleTxtBase Compensation Filing OrgBaseCompensationFilingOrgAmtCompensation Based On Rltd OrgsCompensationBasedOnRltdOrgsAmtBonus Filing OrganizationBonusFilingOrganizationAmountBonus Related OrganizationsBonusRelatedOrganizationsAmtOther Compensation Filing OrgOtherCompensationFilingOrgAmtOther Compensation Rltd OrgsOtherCompensationRltdOrgsAmtDeferred Compensation Flng OrgDeferredCompensationFlngOrgAmtDeferred Comp Rltd OrgsDeferredCompRltdOrgsAmtNontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgAmtNontaxable Benefits Rltd OrgsNontaxableBenefitsRltdOrgsAmtTotal Compensation Filing OrgTotalCompensationFilingOrgAmtTotal Compensation Rltd OrgsTotalCompensationRltdOrgsAmtComp Report Prior990 Filing OrgCompReportPrior990FilingOrgAmtComp Report Prior990 Rltd OrgsCompReportPrior990RltdOrgsAmt
James E Delany
Former Commissioner$0$0$2,965,369$0$74,654$0$2,806,670$0$8,885$0$5,855,578$0$2,806,670$0
Kevin Warren
Commissioner$2,899,784$0$0$0$2,322$0$690,600$0$23,878$0$3,616,584$0$0$0
Morton Schapiro
Chair$0$1,196,409$0$500,000$0$526,396$0$462,349$0$317,033$0$3,002,187$0$208,333
Michael McRobbie
Former Director$0$612,823$0$162,500$0$1,894,122$0$84,893$0$21,781$0$2,776,119$0$0
Kristina Johnson
Director$0$910,227$0$263,500$0$88,564$0$304,470$0$160,778$0$1,727,539$0$0
Mark S Schlissel
Director$0$901,849$0$0$0$2,884$0$349,000$0$49,715$0$1,303,448$0$0
Eric J Barron
Director$0$941,668$0$200,000$0$0$0$26,941$0$15,836$0$1,184,445$0$0
Samuel Stanley
Director$0$796,791$0$0$0$325,333$0$14,500$0$18,521$0$1,155,145$0$0
Mitch Daniels
Director$0$408,792$0$232,470$0$311,399$0$29,000$0$34,226$0$1,015,887$0$0
Jonathan Holloway
Director$0$710,324$0$195,000$0$2,663$0$0$0$44,466$0$952,453$0$0
Joan TA Gabel
Director$0$588,860$0$0$0$731$0$179,000$0$105,574$0$874,165$0$0
Lou Anna K Simon
Former Director$0$0$0$0$0$816,667$0$0$0$0$0$816,667$0$0
Robert Jones
Director$0$661,992$0$0$0$71,664$0$23,200$0$32,905$0$789,761$0$0
Darryll Pines
Director$0$697,875$0$0$0$0$0$55,416$0$22,521$0$775,812$0$0
Ronald Green
Director$0$480,540$0$0$0$137,393$0$23,369$0$27,413$0$668,715$0$0
Rebecca M Blank
Chair$0$592,054$0$0$0$0$0$23,878$0$21,704$0$637,636$0$0
Wallace Loh
Former Director$0$401,053$0$0$0$0$0$2,000$0$8,838$0$411,891$0$0
Diana Sabau
Deputy Commissioner$353,346$0$0$0$184$0$0$0$25,809$0$379,339$0$0$0
Erica McKinley
General Counsel (until 12/31/21)$319,077$0$0$0$180$0$0$0$20,220$0$339,477$0$0$0
Nathaniel Schander
Chief Information Officer$309,799$0$0$0$0$0$0$0$27,697$0$337,496$0$0$0
Pamela Whitten
Director$0$245,807$0$0$0$45,789$0$27,083$0$14,758$0$333,437$0$0
Robert Barchi
Former Director$0$0$0$0$0$310,874$0$0$0$0$0$310,874$0$310,874
Adam Neuman
Chief of Staff, Strat. & Ops.$256,452$0$0$0$96$0$34,288$0$13,760$0$304,596$0$0$0
Julie Suderman
Treasurer (until 12/31/21)$226,044$0$0$0$360$0$31,500$0$35,053$0$292,957$0$0$0
Chad Hawley
Secretary$220,789$0$0$0$360$0$30,161$0$21,908$0$273,218$0$0$0
Barbara Wilson
Director$0$224,923$0$0$0$9,575$0$22,567$0$12,235$0$269,300$0$0
Laura Anderson
CFO/Treasurer$214,424$0$0$0$270$0$30,100$0$22,351$0$267,145$0$0$0
Omar Brown
VP, People & Culture Officer$238,844$0$0$0$360$0$0$0$24,794$0$263,998$0$0$0
Bruce Harreld
Former Director$0$131,982$0$0$0$100,207$0$13,462$0$12,318$0$257,969$0$0

Supplemental Information Detail SupplementalInformationDetail (2 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
Part I, Line 1aFirst class travel is used by the Commissioner for travel to member institutions and other locations where conference business may be conducted. Other conference employees may also travel first class with approval of the Commissioner and where business needs dictate. These expenses constitute normal and customary business travel and thus are not treated as taxable compensation. James E. Delany received the following taxable benefits: Social club dues - $1,560. Spousal travel was a necessary business expense due to the required attendance at various functions and not treated as taxable compensation.
Part I, Line 4bJames E. Delany accrued deferred compensation of $2,806,670 for a non-qualified deferred compensation plan. Delany was paid $2,965,369 during the year as part of the plan. Kevin Warren participated in a supplemental non-qualified retirement plan during the year. Warren accrued $650,000 of deferred compensation. Morton O. Schapiro, President of Northwestern University, participates in a 457(f) non-qualified retirement plan and the amounts are subject to substantial risk of forfeiture and vest after a number of years. Mark Schlissel, President of the University of Michigan, has a non-qualified deferred compensation arrangement of $500,000 over 5 years with $100,000 accruing to him annually subject to a substantial risk of forfeiture. Lou Anna K. Simon received severance payments totaling $816,667. Kristina Johnson, President of the Ohio State University, participates in a 415(m) plan and amounts are included in Part II, column (c).

Schedule L IRS990ScheduleL

Bus Tr Involve Interested Prsn BusTrInvolveInterestedPrsnGrp

Name Of Interested NameOfInterested

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1Delany Advisory IncBusinessNameLine1Txt
FieldValueIRS element (for citing)
Relationship DescriptionSee Part VRelationshipDescriptionTxt
Transaction$400,000TransactionAmt
TransactionConsulting ServicesTransactionDesc
Sharing Of Revenues0SharingOfRevenuesInd

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferenceSch L, Part IV, Business Transactions Involving Interested PersonsFormAndLineReferenceDesc
Explanation(a) Name of Interested Person: Delany Advisory Inc.(b) Relationship Between Interested Person and Organization: Delany Advisory Inc. owned more than 35% by James E. Delany, Former Officer and Commissioner.(c) Amount of Transaction: $400,000(d) Description of Transaction: Consulting Services(e) Sharing of Organization Revenues? = NoExplanationTxt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (7 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
Form 990, Part VI, Section A, line 6The Big Ten Conference, Inc. is made up of 14 member institutions who receive distributions from the organization.
Form 990, Part VI, Section B, line 11bThe Form 990 is prepared by the Conference's external tax advisor with data provided by the organization. A draft of the Form 990 is provided to management for review and comment. The reviewed Form 990 is then presented to the audit committee for review. The Form 990 is then provided to the organization's governing body before it is filed.
Form 990, Part VI, Section B, line 12cEach employee is provided a copy of the conflict of interest policy and must complete, sign and date a disclosure statement at the beginning of his or her term of service or employment, and the beginning of each fiscal year thereafter. The Budget Committee reviews and monitors the conflict of interest policy on an annual basis.
Form 990, Part VI, Section B, line 15aA thorough compensation study is performed every few years for the Commissioner's position by an independent third party. The last compensation study was performed in 2016. The results were presented to the Board of Directors who have the authority to approve any compensation changes. A less formalized process is in place for all other positions. Human Resources and Finance will present all compensation recommendations to the Commissioner who has the ultimate authority to approve. Compensation adjustments are broadly based upon performance reviews, outside market research, and informal surveys of other conferences to obtain compensation for similar positions.
Form 990, Part VI, Section C, line 19The Conference makes its Form 990 available to the public upon request for the same period of disclosure as set forth in IRC Section 6104(d). The Conference does not make its financial statements or conflict of interest policy available to the public. The governing documents are on file with the State of Delaware.
Form 990, Part XI, line 9:Big Ten Network Holdings, LLC Dividend -23,100,000. Income from Equity Investments 35,056,147.
Part XI, Line 8:The consolidated financial statements for June 30, 2021 have been adjusted for the Conference's investment in the Network and its corrected tax basis. This is reflected on Part XI, Line 8 as a prior period adjustment.

Schedule R IRS990ScheduleR

Id Disregarded Entities IdDisregardedEntitiesGrp

Disregarded Entity Name DisregardedEntityName

FieldValueIRS element (for citing)
Business Name Line1BTMP Holdings LLCBusinessNameLine1Txt

US Address USAddress

FieldValueIRS element (for citing)
Address Line15440 Park PlaceAddressLine1Txt
CityRosemontCityNm
State AbbreviationILStateAbbreviationCd
ZIP60018ZIPCd
FieldValueIRS element (for citing)
EIN352621520EIN
Primary ActivitiesHolding CompanyPrimaryActivitiesTxt
Legal Domicile StateDELegalDomicileStateCd
Total Income$0TotalIncomeAmt
End Of Year Assets$0EndOfYearAssetsAmt

Direct Controlling Entity Name DirectControllingEntityName

FieldValueIRS element (for citing)
Business Name Line1The Big Ten Conference IncBusinessNameLine1Txt

Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp (14 entries)

Address Line1USAddress/AddressLine1TxtCityUSAddress/CityNmState AbbreviationUSAddress/StateAbbreviationCdZIPUSAddress/ZIPCdEINEINPrimary ActivitiesPrimaryActivitiesTxtLegal Domicile StateLegalDomicileStateCdDirect Controlling NADirectControllingNACdControlled OrganizationControlledOrganizationIndExempt Code SectionExemptCodeSectionTxtPublic Charity StatusPublicCharityStatusTxt
University of Illinois
509 South Fourth StreetChampaignIL61820376000511Public UniversityILN/A0
Indiana University
107 South Indiana AvenueBloomingtonIN47405356001673Public UniversityINN/A0
University of Iowa
1 Jessup HallIowa CityIA52242426004813Public UniversityIAN/A0
University of Maryland
Mitchell BuildingCollege ParkMD20742526002033Public UniversityMDN/A0
University of Michigan
412 Maynard StreetAnn ArborMI48109386006309Public UniversityMIN/A0
Michigan State University
2216 East Michigan AvenueEast LansingMI48824386005984Public UniversityMIN/A0
University of Minnesota
2221 University Avenue SE Suite 100MinneapolisMN55414416007513Public UniversityMNN/A0
University of Nebraska-Lincoln
Administration Building 201LincolnNE68588470049123Public UniversityNEN/A0
Northwestern University
633 Clark StreetEvanstonIL60208362167817Private UniversityILN/A0501(c)(3)Line 2
Ohio State University
Enarson Hall 154 West 12th AvenueColumbusOH43210316025986Public UniversityOHN/A0
Pennsylvania State University
201 Old MainUniversity ParkPA16802246000376Public UniversityPAN/A0
Purdue University
610 Purdue MallWest LaFayetteIN47907356002041Public UniversityINN/A0
Rutgers The State University of New Jersey
57 US Highway 1New BrunswickNJ08901226001086Public UniversityNJN/A0
University of Wisconsin
333 East Campus Mall 10101MadisonWI53715391805963Public UniversityWIN/A0

Id Related Org Txbl Corp Tr IdRelatedOrgTxblCorpTrGrp

Related Organization Name RelatedOrganizationName

FieldValueIRS element (for citing)
Business Name Line1Big Ten Network Holdings LLCBusinessNameLine1Txt

US Address USAddress

FieldValueIRS element (for citing)
Address Line15440 Park PlaceAddressLine1Txt
CityRosemontCityNm
State AbbreviationILStateAbbreviationCd
ZIP60018ZIPCd
FieldValueIRS element (for citing)
EIN208671841EIN
Primary ActivitiesHolding CompanyPrimaryActivitiesTxt
Legal Domicile StateILLegalDomicileStateCd

Direct Controlling Entity Name DirectControllingEntityName

FieldValueIRS element (for citing)
Business Name Line1The Big Ten Conference IncBusinessNameLine1Txt
FieldValueIRS element (for citing)
Entity TypeCEntityTypeTxt
Share Of Total Income$33,694,022ShareOfTotalIncomeAmt
Share Of EOY Assets$152,136,301ShareOfEOYAssetsAmt
Ownership1.00000OwnershipPct
Controlled OrganizationYes (1)ControlledOrganizationInd
FieldValueIRS element (for citing)
Receipt Of Int Annts Rnts Rylts0ReceiptOfIntAnntsRntsRyltsInd
Gift Grnt Or Cap Contri To Oth OrgYes (1)GiftGrntOrCapContriToOthOrgInd
Gift Grnt Cap Contri From Oth Org0GiftGrntCapContriFromOthOrgInd
Loans Or Guarantees To Other Org0LoansOrGuaranteesToOtherOrgInd
Loans Or Guarantees From Oth Org0LoansOrGuaranteesFromOthOrgInd
Div Related OrganizationYes (1)DivRelatedOrganizationInd
Asset Sale To Other Org0AssetSaleToOtherOrgInd
Asset Purchase From Other Org0AssetPurchaseFromOtherOrgInd
Asset Exchange0AssetExchangeInd
Rental Of Facilities To Oth Org0RentalOfFacilitiesToOthOrgInd
Rental Of Fclts From Oth Org0RentalOfFcltsFromOthOrgInd
Perform Of Services For Oth Org0PerformOfServicesForOthOrgInd
Perform Of Services By Other Org0PerformOfServicesByOtherOrgInd
Sharing Of Facilities0SharingOfFacilitiesInd
Paid Employees Sharing0PaidEmployeesSharingInd
Reimbursement Paid To Other Org0ReimbursementPaidToOtherOrgInd
Reimbursement Paid By Other Org0ReimbursementPaidByOtherOrgInd
Transfer To Other Org0TransferToOtherOrgInd
Transfer From Other Org0TransferFromOtherOrgInd

Transactions Related Org TransactionsRelatedOrgGrp (15 entries)

Transaction TypeTransactionTypeTxtInvolvedInvolvedAmtMethod Of Amount DeterminationMethodOfAmountDeterminationTxt
University of Illinois
B$58,849,022Cash
Indiana University
B$58,849,022Cash
University of Iowa
B$58,849,022Cash
University of Maryland-College Park
B$54,589,549Cash
University of Michigan
B$58,909,022Cash
Michigan State University
B$58,849,022Cash
University of Minnesota
B$58,774,022Cash
University of Nebraska
B$56,059,997Cash
Northwestern University
B$58,774,022Cash
Ohio State University
B$58,849,022Cash
Pennsylvania State University
B$58,774,022Cash
Purdue University
B$58,949,022Cash
Rutgers The State University of New Jersey
B$54,589,549Cash
University of Wisconsin
B$58,839,022Cash
Big Ten Network Holding LLC
F$23,100,000Cash