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BIG TEN CONFERENCE INC: Form 990, tax year 2017

View the entire original 990 at ProPublica ↗

Organization
BIG TEN CONFERENCE INC (EIN 36-3640583)
Tax period
2017-07-01 to 2018-06-30
Filed
2019-05-14
IRS object ID
201921349349311022
Schema version
2017v2.3
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)
Return2019-05-14T21:28:00-05:00ReturnTs
Tax Period End2018-06-30TaxPeriodEndDt

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 Line11 S Wacker Drive Suite 800AddressLine1Txt
CityChicagoCityNm
State AbbreviationILStateAbbreviationCd
ZIP60606ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2017-07-01TaxPeriodBeginDt

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)
PersonJulie SudermanPersonNm
Person TitleChief Financial OfficerPersonTitleTxt
Phone8476961010PhoneNum
Signature2019-05-14SignatureDt
Discuss With Paid PreparerYes (1)DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonZack FortschPreparerPersonNm
PTINP00052725PTIN
Phone3126343400PhoneNum

Filing Security Information FilingSecurityInformation

IP Address IPAddress

FieldValueIRS element (for citing)
I Pv4 Address66.98.98.9IPv4AddressTxt
FieldValueIRS element (for citing)
IP2019-05-14IPDt
IP Tm19:12:25IPTm
IP TimezoneCDIPTimezoneCd
Filing License TypePFilingLicenseTypeCd
At Submission Creation Device IdF6217F2D6ED5C2D75B43E0AF4E216B671259B073AtSubmissionCreationDeviceId
At Submission Filing Device Id8C7237D2AFEDFB09D88626A2D3FB2BC60A40D8C2AtSubmissionFilingDeviceId
FieldValueIRS element (for citing)
Tax2017TaxYr
Build TS2019-02-21 02:37:17ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerJames E DelanyPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line15440 Park PlaceAddressLine1Txt
CityRosemontCityNm
State AbbreviationILStateAbbreviationCd
ZIP60018ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$760,525,425GrossReceiptsAmt
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 Employee58TotalEmployeeCnt
Total Volunteers0TotalVolunteersCnt
Total Gross UBI$0TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm$6,685NetUnrelatedBusTxblIncmAmt
PY Contributions Grants$0PYContributionsGrantsAmt
CY Contributions Grants$0CYContributionsGrantsAmt
PY Program Service Revenue$499,657,785PYProgramServiceRevenueAmt
CY Program Service Revenue$725,745,079CYProgramServiceRevenueAmt
PY Investment Income$12,281,739PYInvestmentIncomeAmt
CY Investment Income$31,568,955CYInvestmentIncomeAmt
PY Other Revenue$938,545PYOtherRevenueAmt
CY Other Revenue$1,585,849CYOtherRevenueAmt
PY Total Revenue$512,878,069PYTotalRevenueAmt
CY Total Revenue$758,899,883CYTotalRevenueAmt
PY Grants And Similar Paid$469,567,931PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid$685,257,172CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members$0PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$8,094,288PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$9,565,037CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns$0PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$0CYTotalFundraisingExpenseAmt
PY Other Expenses$21,176,120PYOtherExpensesAmt
CY Other Expenses$22,161,378CYOtherExpensesAmt
PY Total Expenses$498,838,339PYTotalExpensesAmt
CY Total Expenses$716,983,587CYTotalExpensesAmt
PY Revenues Less Expenses$14,039,730PYRevenuesLessExpensesAmt
CY Revenues Less Expenses$41,916,296CYRevenuesLessExpensesAmt
Total Assets BOY$165,986,791TotalAssetsBOYAmt
Total Assets EOY$202,752,959TotalAssetsEOYAmt
Total Liabilities BOY$83,054,877TotalLiabilitiesBOYAmt
Total Liabilities EOY$77,739,646TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$82,931,914NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$125,013,313NetAssetsOrFundBalancesEOYAmt
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$685,257,172ExpenseAmt
Grant$685,257,172GrantAmt
Revenue$721,416,100RevenueAmt
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$2,630,695ExpenseAmt
Revenue$1,304,053RevenueAmt
DescChampionships - The Conference declares conference champions in twenty-eight sports and oversees twenty-seven season-ending championships/tournaments.Desc

Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp

FieldValueIRS element (for citing)
Expense$2,893,682ExpenseAmt
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 Acty Other ProgSrvcAccomActyOtherGrp (7 entries)

ExpenseExpenseAmtRevenueRevenueAmtDescDesc
$999,910$127,189Media Events
$59,713$2,897,737Sponsorship Program
$593,320Championship Enhancement
$24,636Community Outreach
$302,611Drug Testing Program
$2,620,000Programming Initiatives
$484,832Madison Square Garden Basketball Doubleheader
FieldValueIRS element (for citing)
Total Other Prog Srvc Expense$5,085,022TotalOtherProgSrvcExpenseAmt
Total Other Prog Srvc Revenue$3,024,926TotalOtherProgSrvcRevenueAmt
Total Program Service Expenses$695,866,571TotalProgramServiceExpensesAmt
Described In Section501c3Yes (1)DescribedInSection501c3Ind
Schedule B Required0ScheduleBRequiredInd
Political Campaign Acty0PoliticalCampaignActyInd
Lobbying Activities0LobbyingActivitiesInd
Subject To Proxy Tax0SubjectToProxyTaxInd
Donor Advised Fund0DonorAdvisedFundInd
Conservation Easements0ConservationEasementsInd
Collections Of Art0CollectionsOfArtInd
Credit Counseling0CreditCounselingInd
Temp Or Permanent Endowments0TempOrPermanentEndowmentsInd
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 BondsYes (1)TaxExemptBondsInd
Invest Tax Exempt Bonds0InvestTaxExemptBondsInd
Escrow Account0EscrowAccountInd
On Behalf Of Issuer0OnBehalfOfIssuerInd
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 With Officer Ent0BusinessRlnWithOfficerEntInd
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 Document259IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Backup Wthld ComplianceYes (1)BackupWthldComplianceInd
Employee58EmployeeCnt
Employment Tax Returns FiledYes (1)EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over LimitYes (1)UnrelatedBusIncmOverLimitInd
Form990 T FiledYes (1)Form990TFiledInd
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
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 Policy0DocumentRetentionPolicyInd
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)
PersonJulie SudermanPersonNm
Phone8476961010PhoneNum

US Address USAddress

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

Form990 Part VII Section A Form990PartVIISectionAGrp (26 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 O Schapiro
Chair5.0040.00Yes (X)$0$1,590,081$436,752
Michael A McRobbie
Director5.0040.00Yes (X)$0$1,625,401$344,236
Michael V Drake
Director5.0040.00Yes (X)$0$1,264,627$133,581
Mark S Schlissel
Director5.0040.00Yes (X)$0$798,319$270,535
Eric W Kaler
Director5.0040.00Yes (X)$0$628,510$305,734
Mitchell E Daniels
Director5.0040.00Yes (X)$0$756,899$148,559
Eric J Barron
Director5.0045.00Yes (X)$0$1,074,919$45,600
Ronald Green
Director5.0040.00Yes (X)$0$457,654$46,952
Rebecca M Blank
Director5.0040.00Yes (X)$0$492,868$92,577
Wallace D Loh
Director5.0040.00Yes (X)$0$631,469$36,136
Robert L Barchi
Director5.0040.00Yes (X)$0$808,546$36,300
Robert J Jones
Director5.0040.00Yes (X)$0$698,735$22,377
Bruce Harreld
Director5.0040.00Yes (X)$0$590,656$52,746
John M Engler
Interim Director5.0040.00Yes (X)$0$0$0
Lou Anna K Simon
Past Director5.0040.00Yes (X)$0$897,958$47,164
James E Delany
Commissioner40.000.00$3,778,509$0$1,725,456Yes (X)
Bradford S Traviolia
Treasurer40.000.00$483,567$0$78,938Yes (X)
Chad Hawley
Secretary40.000.00$195,740$0$42,957Yes (X)
Mark Rudner
Assoc. Commissioner, TV Admin.40.000.00$211,447$0$49,874Yes (X)
Rick Boyages
Assoc. Commissioner,Men's Basketball40.000.00$211,237$0$54,019Yes (X)
Diane Dietz
Chief Communications Officer40.000.00$362,952$0$57,283Yes (X)
Michael McComiskey
Assoc. Commissioner, Technology40.000.00$160,680$0$37,602Yes (X)
Wendy Fallen
Assoc. Commissioner, Sports Admin.40.000.00$165,934$0$49,291Yes (X)
Harvey Perlman
Former Director0.000.00$0$323,075$45,152Yes (X)
Barbara Wilson
Former Director0.000.00$0$451,200$45,649Yes (X)
Jean Robillard
Former Director0.000.00$0$787,660$60,540Yes (X)
FieldValueIRS element (for citing)
Total Reportable Comp From Org$5,570,066TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org$13,878,577TotReportableCompRltdOrgAmt
Total Other Compensation$4,266,010TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K15IndivRcvdGreaterThan100KCnt
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 LLP
2027 Collection CenterChicagoIL60693Legal Services$3,821,718
Teamworks Media
1 E Wacker Drive Suite 1620ChicagoIL60601Advertising & Media Production$1,769,500
DVSport
1 Penn Center West Suite 200PittsburghPA15276Video & Replay Technology$1,119,860
Weber Shandwick
875 N Michigan Avenue Suite 2400ChicagoIL60611Public Relations Services$869,540
Sport Graphics
3423 Park David CircleIndianapolisIN46235Signage$845,044
FieldValueIRS element (for citing)
Cntrct Rcvd Greater Than100 K30CntrctRcvdGreaterThan100KCnt

Program Service Revenue ProgramServiceRevenueGrp (5 entries)

DescDescBusinessBusinessCdTotal Revenue ColumnTotalRevenueColumnAmtRelated Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
Sports Revenue900099$684,377,721$684,377,721
Operating Revenue900099$35,848,379$35,848,379
Sponsorship & Media Events900099$3,024,926$3,024,926
Championship Events900099$1,304,053$1,304,053
University Assessments900099$1,190,000$1,190,000
FieldValueIRS element (for citing)
Total Program Service Revenue$725,745,079TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$31,294,497TotalRevenueColumnAmt
Exclusion$31,294,497ExclusionAmt

Royalties Revenue RoyaltiesRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$771,231TotalRevenueColumnAmt
Related Or Exempt Func Income$251,537RelatedOrExemptFuncIncomeAmt
Exclusion$519,694ExclusionAmt

Gross Amount Sales Assets GrossAmountSalesAssetsGrp

FieldValueIRS element (for citing)
Securities$1,900,000SecuritiesAmt

Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp

FieldValueIRS element (for citing)
Securities$1,625,542SecuritiesAmt

Gain Or Loss GainOrLossGrp

FieldValueIRS element (for citing)
Securities$274,458SecuritiesAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

FieldValueIRS element (for citing)
Total Revenue Column$274,458TotalRevenueColumnAmt
Exclusion$274,458ExclusionAmt

Miscellaneous Revenue MiscellaneousRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$814,618TotalRevenueColumnAmt
Exclusion$814,618ExclusionAmt
FieldValueIRS element (for citing)
Other Revenue Total$814,618OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$758,899,883TotalRevenueColumnAmt
Related Or Exempt Func Income$725,996,616RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$0UnrelatedBusinessRevenueAmt
Exclusion$32,903,267ExclusionAmt

Grants To Domestic Orgs GrantsToDomesticOrgsGrp

FieldValueIRS element (for citing)
Total$685,257,172TotalAmt
Program Services$685,257,172ProgramServicesAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

FieldValueIRS element (for citing)
Total$4,259,073TotalAmt
Management And General$4,259,073ManagementAndGeneralAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

FieldValueIRS element (for citing)
Total$3,661,516TotalAmt
Management And General$3,661,516ManagementAndGeneralAmt

Pension Plan Contributions PensionPlanContributionsGrp

FieldValueIRS element (for citing)
Total$408,389TotalAmt
Management And General$408,389ManagementAndGeneralAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

FieldValueIRS element (for citing)
Total$835,046TotalAmt
Management And General$835,046ManagementAndGeneralAmt

Payroll Taxes PayrollTaxesGrp

FieldValueIRS element (for citing)
Total$401,013TotalAmt
Management And General$401,013ManagementAndGeneralAmt

Fees For Services Legal FeesForServicesLegalGrp

FieldValueIRS element (for citing)
Total$3,896,543TotalAmt
Management And General$3,896,543ManagementAndGeneralAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$125,062TotalAmt
Management And General$125,062ManagementAndGeneralAmt

Fees For Services Other FeesForServicesOtherGrp

FieldValueIRS element (for citing)
Total$645,781TotalAmt
Management And General$645,781ManagementAndGeneralAmt

Advertising AdvertisingGrp

FieldValueIRS element (for citing)
Total$1,841,504TotalAmt
Management And General$1,841,504ManagementAndGeneralAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$289,729TotalAmt
Management And General$289,729ManagementAndGeneralAmt

Information Technology InformationTechnologyGrp

FieldValueIRS element (for citing)
Total$343,842TotalAmt
Management And General$343,842ManagementAndGeneralAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$916,429TotalAmt
Management And General$916,429ManagementAndGeneralAmt

Travel TravelGrp

FieldValueIRS element (for citing)
Total$553,515TotalAmt
Management And General$553,515ManagementAndGeneralAmt

Conferences Meetings ConferencesMeetingsGrp

FieldValueIRS element (for citing)
Total$332,250TotalAmt
Management And General$332,250ManagementAndGeneralAmt

Interest InterestGrp

FieldValueIRS element (for citing)
Total$74,875TotalAmt
Management And General$74,875ManagementAndGeneralAmt

Depreciation Depletion DepreciationDepletionGrp

FieldValueIRS element (for citing)
Total$1,910,492TotalAmt
Management And General$1,910,492ManagementAndGeneralAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$323,441TotalAmt
Management And General$323,441ManagementAndGeneralAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDescTotalTotalAmtProgram ServicesProgramServicesAmt
Officiating$2,893,682$2,893,682
Championship Events$2,630,695$2,630,695
Programming Initiatives$2,620,000$2,620,000
Conference Office Progr$1,386,870$1,386,870

All Other Expenses AllOtherExpensesGrp

FieldValueIRS element (for citing)
Total$1,376,668TotalAmt
Program Services$1,078,152ProgramServicesAmt
Management And General$298,516ManagementAndGeneralAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$716,983,587TotalAmt
Program Services$695,866,571ProgramServicesAmt
Management And General$21,117,016ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$34,561,892BOYAmt
EOY$39,680,477EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

FieldValueIRS element (for citing)
BOY$16,591,000BOYAmt
EOY$1,129,164EOYAmt

Accounts Receivable AccountsReceivableGrp

FieldValueIRS element (for citing)
BOY$1,947,106BOYAmt
EOY$695,330EOYAmt

Oth Notes Loans Receivable Net OthNotesLoansReceivableNetGrp

FieldValueIRS element (for citing)
BOY$35,354,000BOYAmt
EOY$80,328,853EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

FieldValueIRS element (for citing)
BOY$1,621,606BOYAmt
EOY$1,930,196EOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$24,457,020LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec$7,814,540LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
BOY$17,754,096BOYAmt
EOY$16,642,480EOYAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

FieldValueIRS element (for citing)
BOY$4,995,823BOYAmt
EOY$7,749,089EOYAmt

Investments Other Securities InvestmentsOtherSecuritiesGrp

FieldValueIRS element (for citing)
BOY$48,376,546BOYAmt
EOY$48,572,955EOYAmt

Investments Program Related InvestmentsProgramRelatedGrp

FieldValueIRS element (for citing)
BOY$2,208,884BOYAmt
EOY$1,850,059EOYAmt

Other Assets Total OtherAssetsTotalGrp

FieldValueIRS element (for citing)
BOY$2,575,838BOYAmt
EOY$4,174,356EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$165,986,791BOYAmt
EOY$202,752,959EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$2,408,866BOYAmt
EOY$2,841,364EOYAmt

Deferred Revenue DeferredRevenueGrp

FieldValueIRS element (for citing)
BOY$369,874BOYAmt
EOY$410,409EOYAmt

Tax Exempt Bond Liabilities TaxExemptBondLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$4,333,333BOYAmt
EOY$2,166,666EOYAmt

Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp

FieldValueIRS element (for citing)
EOY$14,000,000EOYAmt

Other Liabilities OtherLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$75,942,804BOYAmt
EOY$58,321,207EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$83,054,877BOYAmt
EOY$77,739,646EOYAmt
FieldValueIRS element (for citing)
Organization Follows SFAS117Yes (X)OrganizationFollowsSFAS117Ind

Unrestricted Net Assets UnrestrictedNetAssetsGrp

FieldValueIRS element (for citing)
BOY$78,541,390BOYAmt
EOY$117,899,299EOYAmt

Temporarily Rstr Net Assets TemporarilyRstrNetAssetsGrp

FieldValueIRS element (for citing)
BOY$4,390,524BOYAmt
EOY$7,114,014EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$82,931,914BOYAmt
EOY$125,013,313EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$165,986,791BOYAmt
EOY$202,752,959EOYAmt
FieldValueIRS element (for citing)
Info In Schedule O Part XIYes (X)InfoInScheduleOPartXIInd
Reconcilation Revenue Expnss$41,916,296ReconcilationRevenueExpnssAmt
Net Unrlzd Gains Losses Invst-$31,306NetUnrlzdGainsLossesInvstAmt
Other Changes In Net Assets$196,409OtherChangesInNetAssetsAmt
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)$53,901,185$0
Indiana University
3560016736Yes (1)$53,897,704$0
University of Iowa
4260048136Yes (1)$53,888,704$0
University of Maryland-College Park
5260020336Yes (1)$26,070,709$0
University of Michigan
3860063096Yes (1)$54,283,704$0
Michigan State University
3860059846Yes (1)$53,981,704$0
University of Minnesota
4160075136Yes (1)$53,915,704$0
University of Nebraska-Lincoln
4700491236Yes (1)$53,887,704$0
Northwestern University
3621678172Yes (1)$53,885,704$0
Ohio State University
3160259866Yes (1)$53,983,704$0
Pennsylvania State University
2460003766Yes (1)$53,900,704$0
Purdue University
3560020416Yes (1)$54,068,704$0
Rutgers The State Univ of New Jersey
2260010866Yes (1)$11,680,534$0
University of Wisconsin
3918059636Yes (1)$53,910,704$0
FieldValueIRS element (for citing)
Supported Organizations Total14SupportedOrganizationsTotalCnt
Support Sum$685,257,172SupportSumAmt
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 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$1,728,437DepreciationAmt
Book Value$13,635,452BookValueAmt

Leasehold Improvements LeaseholdImprovementsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$97,981OtherCostOrOtherBasisAmt
Depreciation$41,719DepreciationAmt
Book Value$56,262BookValueAmt

Equipment EquipmentGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$4,059,175OtherCostOrOtherBasisAmt
Depreciation$2,952,434DepreciationAmt
Book Value$1,106,741BookValueAmt

Other Land Buildings OtherLandBuildingsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$3,435,500OtherCostOrOtherBasisAmt
Depreciation$3,091,950DepreciationAmt
Book Value$343,550BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Land Buildings$16,642,480TotalBookValueLandBuildingsAmt

Other Securities OtherSecuritiesGrp (2 entries)

DescDescBook ValueBookValueAmtMethod ValuationMethodValuationCd
Investment in Big Ten Network Holdings, LLC$48,482,955C
Investment in BTMP Holdings, LLC$90,000C
FieldValueIRS element (for citing)
Total Book Value Securities$48,572,955TotalBookValueSecuritiesAmt

Other Liabilities Org OtherLiabilitiesOrgGrp (4 entries)

DescDescAmtAmt
Due to Member Schools$33,397,832
September 11 Scholarship Fund$500,000
Post Retirement Benefits$3,198,729
Accrued Benefit/Deferred Compensation (*See Part XIII)$21,224,646
FieldValueIRS element (for citing)
Total Liability$58,321,207TotalLiabilityAmt
Footnote TextYes (X)FootnoteTextInd
Total Rev Etc Audited Fincl Stmt$74,435,728TotalRevEtcAuditedFinclStmtAmt
Net Unrealized Gains Invst-$31,306NetUnrealizedGainsInvstAmt
Other Revenue$31,171,262OtherRevenueAmt
Revenue Not Reported$31,139,956RevenueNotReportedAmt
Revenue Subtotal$43,295,772RevenueSubtotalAmt
Other Revenues Not Included$715,604,111OtherRevenuesNotIncludedAmt
Revenue Not Reported Fincl Stmt$715,604,111RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990$758,899,883TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt$32,354,329TotExpnsEtcAuditedFinclStmtAmt
Expenses Not Reported$0ExpensesNotReportedAmt
Expenses Subtotal$32,354,329ExpensesSubtotalAmt
Other Expenses Not Included$684,629,258OtherExpensesNotIncludedAmt
Expenses Not Rpt Fincl Stmt$684,629,258ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990$716,983,587TotalExpensesPerForm990Amt

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 31,171,262.
Part XI, Line 4b - Other Adjustments:Amounts Collected for Benefit of Member Schools 684,629,258. Big Ten Network Holdings, LLC Dividend 30,974,853.
Part XII, Line 4b - Other Adjustments:Amounts Remitted to Member Schools 684,629,258.
Part X, Line 1:In July 2015, the Commissioner became fully eligible for future bonus payments pursuant to his employment contract. Accordingly, in fiscal year 2016, the Conference has recorded a liability and expense which represents the estimated present value (using a discount rate of 4 percent) of the future bonus payments earned under the contract.

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 GrantCashGrantAmtPurpose Of GrantPurposeOfGrantTxtAddress Line2USAddress/AddressLine2Txt
University of Illinois
509 South Fourth StreetChampaignIL61820376000511State of Illinois$53,901,185To support the missions of member institutions
Indiana University
107 South Indiana AvenueBloomingtonIN47405356001673State of Indiana$53,897,704To support the missions of member institutions
University of Iowa
1 Jessup HallIowa CityIA52242426004813State of Iowa$53,888,704To support the missions of member institutions
University of Maryland-College Park
Mitchell BuildingCollege ParkMD20742526002033State of Maryland$26,070,709To support the missions of member institutions
University of Michigan
412 Maynard StreetAnn ArborMI48109386006309State of Michigan$54,283,704To support the missions of member institutions
Michigan State University
2216 East Michigan AvenueEast LansingMI48824386005984State of Michigan$53,981,704To support the missions of member institutions
University of Minnesota
2221 University Avenue SE Suite 100MinneapolisMN55414416007513State of Minnesota$53,915,704To support the missions of member institutions100
University of Nebraska-Lincoln
Administration Building 201LincolnNE68588470049123State of Nebraska$53,887,704To support the missions of member institutions
Northwestern University
633 Clark StreetEvanstonIL60208362167817501(c)(3)$53,885,704To support the missions of member institutions
Ohio State University
Enarson Hall 154 West 12th AvenueColumbusOH43210316025986State of Ohio$53,983,704To support the missions of member institutions
Pennsylvania State University
201 Old MainUniversity ParkPA16802246000376State of Penn.$53,900,704To support the missions of member institutions
Purdue University
610 Purdue MallWest LaFayetteIN47907356002041State of Indiana$54,068,704To support the missions of member institutions
Rutgers The State University of New Jersey
57 US Highway 1New BrunswickNJ08901226001086State of New Jersey$11,680,534To support the missions of member institutions
University of Wisconsin
333 East Campus Mall 10101MadisonWI53715391805963State of Wisconsin$53,910,704To 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 $29,851 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 (25 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
Morton O Schapiro
Chair$0$1,096,539$0$250,000$0$243,542$0$238,012$0$198,740$0$2,026,833$0$89,253
Michael A McRobbie
Director$0$610,594$0$156,688$0$858,119$0$334,830$0$9,406$0$1,969,637$0$650,000
Michael V Drake
Director$0$830,076$0$408,080$0$26,471$0$103,123$0$30,458$0$1,398,208$0$0
Mark S Schlissel
Director$0$796,236$0$0$0$2,083$0$247,000$0$23,535$0$1,068,854$0$0
Eric W Kaler
Director$0$605,859$0$0$0$22,651$0$210,100$0$95,634$0$934,244$0$0
Mitchell E Daniels
Director$0$400,431$0$349,500$0$6,968$0$27,000$0$121,559$0$905,458$0$0
Eric J Barron
Director$0$826,184$0$0$0$248,735$0$25,083$0$20,517$0$1,120,519$0$0
Ronald Green
Director$0$457,654$0$0$0$0$0$21,200$0$25,752$0$504,606$0$0
Rebecca M Blank
Director$0$492,868$0$0$0$0$0$30,058$0$62,519$0$585,445$0$0
Wallace D Loh
Director$0$630,498$0$0$0$971$0$19,575$0$16,561$0$667,605$0$0
Robert L Barchi
Director$0$703,012$0$103,468$0$2,066$0$36,300$0$0$0$844,846$0$0
Robert J Jones
Director$0$649,606$0$0$0$49,129$0$0$0$22,377$0$721,112$0$0
Bruce Harreld
Director$0$585,056$0$0$0$5,600$0$27,000$0$25,746$0$643,402$0$0
Lou Anna K Simon
Past Director$0$750,000$0$100,000$0$47,958$0$36,000$0$11,164$0$945,122$0$0
James E Delany
Commissioner$2,254,803$0$1,482,685$0$41,021$0$1,678,635$0$46,821$0$5,503,965$0$0$0
Bradford S Traviolia
Treasurer$481,234$0$0$0$2,333$0$52,800$0$26,138$0$562,505$0$0$0
Chad Hawley
Secretary$187,500$0$0$0$8,240$0$26,250$0$16,707$0$238,697$0$0$0
Mark Rudner
Assoc. Commissioner, TV Admin.$208,957$0$0$0$2,490$0$28,799$0$21,075$0$261,321$0$0$0
Rick Boyages
Assoc. Commissioner,Men's Basketball$210,205$0$0$0$1,032$0$28,799$0$25,220$0$265,256$0$0$0
Diane Dietz
Chief Communications Officer$361,920$0$0$0$1,032$0$47,800$0$9,483$0$420,235$0$0$0
Michael McComiskey
Assoc. Commissioner, Technology$160,500$0$0$0$180$0$19,062$0$18,540$0$198,282$0$0$0
Wendy Fallen
Assoc. Commissioner, Sports Admin.$165,400$0$0$0$534$0$23,100$0$26,191$0$215,225$0$0$0
Harvey Perlman
Former Director$0$323,075$0$0$0$0$0$26,417$0$18,735$0$368,227$0$0
Barbara Wilson
Former Director$0$451,200$0$0$0$0$0$0$0$45,649$0$496,849$0$0
Jean Robillard
Former Director$0$754,002$0$0$0$33,658$0$27,000$0$33,540$0$848,200$0$0

Supplemental Information Detail SupplementalInformationDetail (2 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
Part I, Line 1aJames E. Delany received the following taxable benefits: Social club dues - $9,180 James E. Delany received the following non-taxable benefits: Travel for companions - $7,389 First-class travel - $9,147 Brad Traviolia received the following non-taxable benefit: Travel for companions - $918 Brad Traviolia received the following taxable benefits: Travel for companions - $1,781 Mark Rudner received the following non-taxable benefit: Travel for companions - $2,333 Wendy Fallen received the following non-taxable benefits: Travel for companions - $971 Chad Hawley received the following non-taxable benefit: Travel for companions - $747 Michael McComiskey received the following non-taxable benefit: Travel for companions - $911
Part I, Line 4bJames E. Delany accrued deferred compensation of $1,678,635 for a supplemental non-qualified retirement plan. Bradford S. Traviolia accrued deferred compensation of $15,000 for a supplemental non-qualified retirement plan. Diane Dietz accrued deferred compensation of $10,000 for a supplemental non-qualified retirement plan. Morton O. Schapiro, President of Northwestern University, participates in a 457(f) nonqualified retirement plan and the amounts are subject to substantial risk of forfeiture and vest after a number of years. Michael McRobbie, President of Indiana University, accrued deferred compensation of $200,000 for a supplemental non-qualified retirement plan. 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.

Schedule K IRS990ScheduleK

Tax Exempt Bonds Issues TaxExemptBondsIssuesGrp

FieldValueIRS element (for citing)
Bond ReferenceABondReferenceCd

Issuer Name IssuerName

FieldValueIRS element (for citing)
Business Name Line1Illinois Finance AuthorityBusinessNameLine1Txt
FieldValueIRS element (for citing)
Bond Issuer EIN861091967BondIssuerEIN
CUSIPNoneAvailCUSIPNum
Bond Issued2012-12-20BondIssuedDt
Issue Price$13,000,000IssuePriceAmt
PurposeConstruction of new conference office building and meeting centerPurposeDesc
Defeased0DefeasedInd
On Behalf Of Issuer0OnBehalfOfIssuerInd
Pool Financing0PoolFinancingInd

Tax Exempt Bonds Proceeds TaxExemptBondsProceedsGrp

FieldValueIRS element (for citing)
Bond ReferenceABondReferenceCd
Retired$10,833,334RetiredAmt
Total Proceeds$13,012,941TotalProceedsAmt
Capital Expenditures$13,000,000CapitalExpendituresAmt
Substantial Completion2013SubstantialCompletionYr
Current Refunding0CurrentRefundingInd
Advance Refunding0AdvanceRefundingInd
Final Allocation MadeYes (1)FinalAllocationMadeInd
Adequate Books And Rec MaintYes (1)AdequateBooksAndRecMaintInd

Tax Exempt Bonds Private Bus Use TaxExemptBondsPrivateBusUseGrp

FieldValueIRS element (for citing)
Bond ReferenceABondReferenceCd
Owning Bond Financed Property0OwningBondFinancedPropertyInd
Any Lease Arrangements0AnyLeaseArrangementsInd
Mgmt Contract Bond Fincd Prop0MgmtContractBondFincdPropInd
Any Research Agreements0AnyResearchAgreementsInd
Bond Iss Meet Prvt Sec Pymt Test0BondIssMeetPrvtSecPymtTestInd
Change In Use Bond Financed Prop0ChangeInUseBondFinancedPropInd
Procs Nonqualified Bond RemdtdYes (1)ProcsNonqualifiedBondRemdtdInd

Tax Exempt Bonds Arbitrage TaxExemptBondsArbitrageGrp

FieldValueIRS element (for citing)
Bond ReferenceABondReferenceCd
Form8038 T Filed0Form8038TFiledInd
Rebate Not Due Yet0RebateNotDueYetInd
Exception To Rebate0ExceptionToRebateInd
No Rebate DueYes (1)NoRebateDueInd
Variable Rate Issue0VariableRateIssueInd
Hedge Identified In Bks And Rec0HedgeIdentifiedInBksAndRecInd
Gross Proceeds Invested In GIC0GrossProceedsInvestedInGICInd
Gross Proceeds Invested0GrossProceedsInvestedInd
Written Proc To Monitor ReqsYes (1)WrittenProcToMonitorReqsInd

Procedures Corrective Action ProceduresCorrectiveActionGrp

FieldValueIRS element (for citing)
Bond ReferenceABondReferenceCd
Procedures Corrective Action0ProceduresCorrectiveActionInd

Supplemental Information Detail SupplementalInformationDetail (2 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
Schedule K, Part I, Column (e) & Schedule K, Part, II, Line 3:The difference between issue price in Part I, Column (e) and the total proceeds of issue in Part II, Line 3 is investment income earned on bond escrow before the bond proceeds were expended.
Schedule K, Part IV, Line 2c:A rebate computation was performed by the organization's bond counsel in December of 2017 with the legal conclusion that no rebate was due.

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (6 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 our external tax advisor with data provided by our 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 their 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. The Deputy Commissioner 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 -30,974,853. Income from Equity Investments 31,171,262.

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
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
University of Nebraska-Lincoln
Administration Building 201LincolnNE68588470049123Public UniversityNEN/A0

Id Related Org Txbl Partnership IdRelatedOrgTxblPartnershipGrp

Related Organization Name RelatedOrganizationName

FieldValueIRS element (for citing)
Business Name Line1Big Ten Media Properties LLCBusinessNameLine1Txt

US Address USAddress

FieldValueIRS element (for citing)
Address Line15440 Park PlaceAddressLine1Txt
CityRosemontCityNm
State AbbreviationILStateAbbreviationCd
ZIP60018ZIPCd
FieldValueIRS element (for citing)
EIN814013993EIN
Primary ActivitiesSale of media and sponsorship rightsPrimaryActivitiesTxt
Legal Domicile StateDELegalDomicileStateCd

Direct Controlling Entity Name DirectControllingEntityName

FieldValueIRS element (for citing)
Business Name Line1BTMP Holdings LLCBusinessNameLine1Txt
FieldValueIRS element (for citing)
Disproportionate Allocations0DisproportionateAllocationsInd
General Or Managing Partner0GeneralOrManagingPartnerInd
Ownership0.80000OwnershipPct

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$40,561,455ShareOfTotalIncomeAmt
Share Of EOY Assets$49,969,955ShareOfEOYAssetsAmt
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 OrgYes (1)LoansOrGuaranteesToOtherOrgInd
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 (17 entries)

Transaction TypeTransactionTypeTxtInvolvedInvolvedAmtMethod Of Amount DeterminationMethodOfAmountDeterminationTxt
University of Illinois
B$53,901,185Cash
Indiana University
B$53,897,704Cash
University of Iowa
B$53,888,704Cash
University of Maryland-College Park
B$26,070,709Cash
University of Michigan
B$54,283,704Cash
Michigan State University
B$53,981,704Cash
University of Minnesota
B$53,915,704Cash
University of Nebraska
B$53,887,704Cash
Northwestern University
B$53,885,704Cash
Ohio State University
B$53,983,704Cash
Pennsylvania State University
B$53,900,704Cash
Purdue University
B$54,068,704Cash
Rutgers The State University of New Jersey
B$11,680,534Cash
University of Wisconsin
B$53,910,704Cash
University of Maryland-College Park
D$30,974,853Cash
Rutgers The State University of New Jersey
D$14,000,000Cash
Big Ten Network Holding LLC
F$30,974,853Cash