2015-05-15T09:11:56-05:00 2014-06-30 420714325 McGladrey LLP 1 S Wacker Dr Suite 800 Chicago IL 60606 990 2013-07-01 363640583 The Big Ten Conference Inc BIGT 8476961010 5440 Park Place Rosemont IL 60018 Bradford S Traviolia Treasurer 8476961010 2015-05-15 1 Zack Fortsch P00052725 3126343400 2013 2016-03-07 17:11:31Z James E Delany 5440 Park Place Rosemont IL 60018 341149720 0 X www.BigTen.org X 1987 DE The 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. 12 0 54 0 0 0 1500000 0 313626702 337386778 2706429 1075861 548320 457215 318381451 338919854 297976369 317178419 0 0 6198182 7091266 0 0 0 8215531 12559475 312390082 336829160 5991369 2090694 82097276 90327303 44350089 38197942 37747187 52129361 X The 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. 0 0 317178419 317178419 333002920 The Conference collects revenue on behalf of the member schools from football and basketball television contracts, bowl games, and basketball tournaments, as well as grants from the National Collegiate Athletic Association (NCAA), and remits the revenue to the member schools' athletic department. 1898805 1781142 Championships - The Conference declares conference champions in twenty-eight sports and oversees twenty-four season-ending championships/tournaments. 1726283 Officiating - The Conference provides neutral third-party officials for several conference-sponsored sports (baseball, basketball, field hockey, football, volleyball, men's soccer, women's soccer, 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. 706672 131503 Media Events 59558 2471213 Sponsorship Program 355682 Championship Enhancement 41069 Women's Promotion 23648 Community Outreach 259616 Drug Testing Program 1446245 2602716 322249752 1 0 0 0 0 0 0 0 0 0 1 1 0 0 1 1 0 1 0 0 0 0 0 0 0 0 0 1 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 1 847 0 1 54 1 0 0 0 0 0 0 0 0 0 0 X 12 0 0 0 0 0 1 0 0 1 1 0 0 1 1 1 1 1 0 1 0 0 IL X Bradford S Traviolia 8476961010 5440 Park Place Rosemont IL 60018 Sally Mason Chair 5.00 40.00 X X 0 511770 32318 Lou Anna K Simon Director 5.00 40.00 X 0 653838 63696 Michael A McRobbie Director 5.00 40.00 X 0 844928 297586 Joseph Alutto Director 5.00 40.00 X 0 829943 58698 David Ward Director 5.00 40.00 X 0 286064 47860 Michael Drake Director 5.00 40.00 X 0 0 0 Mary Sue Coleman Director 5.00 40.00 X 0 1053408 35518 Eric Kaler Director 5.00 40.00 X 0 605985 173388 Mitch Daniels Director 5.00 40.00 X 0 447278 105812 Rodney Erickson Director 5.00 40.00 X 0 1191443 94250 Eric Barron Director 5.00 40.00 X 0 0 0 Morton Schapiro Director 5.00 40.00 X 0 1029436 415682 Harvey Perlman Director 5.00 40.00 X 0 385422 36302 Rebecca Blank Director 5.00 40.00 X 0 172994 51647 Phyllis Wise Director 5.00 40.00 X 0 549068 54500 James E Delany Commissioner 40.00 0.00 X 3094131 0 300245 Bradford S Traviolia Treasurer 40.00 0.00 X 305239 0 85446 Jennifer Heppel Secretary 40.00 0.00 X 190179 0 30866 Mark Rudner Assoc. Commissioner, TV Admin. 40.00 0.00 X 196397 0 43799 Rick Boyages Assoc. Commissioner,Men's Basketball 40.00 0.00 X 194609 0 43470 Diane Dietz Chief Communications Officer 40.00 0.00 X 229688 0 39882 Andrea Williams Assoc. Commissioner, Basketball Ops 40.00 0.00 X 160551 0 26482 Wendy Fallen Assoc. Commissioner, Championships 40.00 0.00 X 134251 0 36554 4505045 8561577 2074001 11 0 1 0 Leopardo Companies 5200 Prairie Stone Parkway Hoffman Estates IL 60192 Construction of New Building 14502119 Teamworks Media 954 W Washington Blvd 6th Floor Chicago IL 60607 Branding Services 3335975 Bowl Championship Series 545 E John Carpenter Freeway Suit Irving TX 75062 Administration of Football Bowl Subdivis 1942569 Mayer Brown LLP 71 South Wacker Drive Chicago IL 60606 Legal Services 1118663 Weber Shandwick 875 N Michigan Avenue Chicago IL 60611 Branding Services 445503 10 Sports Revenue 900099 316680149 316680149 Operating Revenue 900099 15302771 15302771 Sponsorship & Media Events 900099 2602716 2602716 Championship Events 900099 1781142 1781142 University Assessments 900099 1020000 1020000 337386778 816726 816726 1710 1710 423409 423409 2487291 2229866 257425 257425 257425 33806 33806 33806 338919854 337386778 0 1533076 317178419 317178419 4006106 4006106 1295634 1295634 694431 694431 811802 811802 283293 283293 1501029 1501029 58275 58275 229501 229501 2628082 2628082 353391 353391 722323 722323 496043 496043 171193 171193 184149 184149 839828 839828 130713 130713 Championship Events 1898805 1898805 Officiating 1726283 1726283 Conference Office Progr 1090563 1090563 Championship Enhancemen 355682 355682 173615 173615 336829160 322249752 14579408 0 27269102 23199687 8127722 3045277 1440701 2039447 289374 496668 22764583 1218722 15757318 21545861 5435511 5552645 22042670 33732048 1734878 715670 82097276 90327303 5953260 2159398 339725 329094 13000000 10833333 25057104 24876117 44350089 38197942 X 32495774 47201769 5251413 4927592 37747187 52129361 82097276 90327303 X 2090694 602102 11689378 X 0 1 X 1 0 X X X 0 0 0 University of Illinois 376000511 6 1 27560678 Indiana University 356001673 6 1 27565677 University of Iowa 426004813 6 1 27580906 University of Michigan 386006309 6 1 27614677 Michigan State University 386005984 6 1 27615678 University of Minnesota 416007513 6 1 27569677 University of Nebraska-Lincoln 470049123 6 1 16497152 Northwestern University 362167817 2 1 27552677 Ohio State University 316025986 6 1 27589678 Pennsylvania State University 246000376 6 1 24817264 Purdue University 356002041 6 1 27557678 University of Wisconsin 391805963 6 1 27656677 12 317178419 1500475 1500475 15363888 192048 15171840 24017 1716 22301 2440703 681408 1759295 3435500 343550 3091950 21545861 Investment in Big Ten Network Holdings, LLC 33732048 C 33732048 Due to Member Schools 20046962 Accrued Benefit/Deferred Compensation 1075054 September 11 Scholarship Fund 500000 Post Retirement Benefits 3254101 24876117 X 34531185 602102 12367378 12969480 21561705 317358149 317358149 338919854 20149011 0 20149011 316680149 316680149 336829160 Part X, Line 2: The Conference, an Illinois nonprofit corporation, 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 financial statements. The Conference files Forms 990 in the U.S. federal jurisdiction and the State of Illinois and is generally no longer subject to examination by the Internal Revenue Service for years before 2011. Part XI, Line 2d - Other Adjustments: Income from Investment in Big Ten Network Holdings LLC 12,367,378. Part XI, Line 4b - Other Adjustments: Amounts Collected for Benefit of Member Schools 316,680,149. Big Ten Network Holdings, LLC Dividend 678,000. Part XII, Line 4b - Other Adjustments: Amounts Remitted to Member Schools 316,680,149. 1 University of Illinois 509 South Fourth Street Champaign IL 61820 376000511 State of Illinois 27560678 To support the missions of member institutions, internship sub-grant & post graduate scholarships Indiana University 107 South Indiana Avenue Bloomington IN 47405 356001673 State of Indiana 27565677 To support the missions of member institutions, internship sub-grant & post graduate scholarships University of Iowa 1 Jessup Hall Iowa City IA 52242 426004813 State of Iowa 27580906 To support the missions of member institutions, internship sub-grant & post graduate scholarships University of Michigan 412 Maynard Street Ann Arbor MI 48109 386006309 State of Michigan 27614677 To support the missions of member institutions, internship sub-grant & post graduate scholarships Michigan State University 2216 East Michigan Avenue East Lansing MI 48824 386005984 State of Michigan 27615678 To support the missions of member institutions, internship sub-grant & post graduate scholarships University of Minnesota 2221 University Avenue SE Suite 100 100 Minneapolis MN 55414 416007513 State of Minnesota 27569677 To support the missions of member institutions, internship sub-grant & post graduate scholarships University of Nebraska-Lincoln Administration Building 201 Lincoln NE 68588 470049123 State of Nebraska 16497152 To support the missions of member institutions, internship sub-grant & post graduate scholarships Northwestern University 633 Clark Street Evanston IL 60208 362167817 501(c)(3) 27552677 To support the missions of member institutions, internship sub-grant & post graduate scholarships Ohio State University Enarson Hall 154 West 12th Avenue Columbus OH 43210 316025986 State of Ohio 27589678 To support the missions of member institutions, internship sub-grant & post graduate scholarships Pennsylvania State University 201 Old Main University Park PA 16802 246000376 State of Pennsylvani 24817264 To support the missions of member institutions, internship sub-grant & post graduate scholarships Purdue University 610 Purdue Mall West LaFayette IN 47907 356002041 State of Indiana 27557678 To support the missions of member institutions, internship sub-grant & post graduate scholarships University of Wisconsin 333 East Campus Mall 10101 Madison WI 53715 391805963 State of Wisconsin 27656677 To support the missions of member institutions, internship sub-grant & post graduate scholarships 12 0 Part I, Line 2: The Big Ten Conference acts as an intermediary and collects cash receipts on behalf of the member schools from television contracts, bowl 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 $26,522 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. X X X 1 1 X X X X 0 1 0 0 0 0 0 0 0 Sally Mason Chair 0 505086 0 0 0 6684 0 25500 0 6818 0 544088 0 0 Lou Anna K Simon Director 0 520000 0 0 0 133838 0 34000 0 29696 0 717534 0 0 Michael A McRobbie Director 0 549388 0 187428 0 108112 0 288047 0 9539 0 1142514 0 0 Joseph Alutto Director 0 590941 0 234096 0 4906 0 0 0 58698 0 888641 0 0 David Ward Director 0 286064 0 0 0 0 0 20348 0 27512 0 333924 0 0 Mary Sue Coleman Director 0 599689 0 100000 0 353719 0 25500 0 10018 0 1088926 0 0 Eric Kaler Director 0 585550 0 0 0 20435 0 83150 0 90238 0 779373 0 0 Mitch Daniels Director 0 385365 0 58154 0 3759 0 25500 0 80312 0 553090 0 0 Rodney Erickson Director 0 608334 0 0 0 583109 0 78150 0 16100 0 1285693 0 0 Morton Schapiro Director 0 883747 0 75000 0 70689 0 233833 0 181849 0 1445118 0 0 Harvey Perlman Director 0 345316 0 0 0 40106 0 27625 0 8677 0 421724 0 0 Rebecca Blank Director 0 172994 0 0 0 0 0 21486 0 30161 0 224641 0 0 Phyllis Wise Director 0 549068 0 0 0 0 0 45500 0 9000 0 603568 0 0 James E Delany Commissioner 2056368 0 1000000 0 37763 0 273200 0 27045 0 3394376 0 833333 0 Bradford S Traviolia Treasurer 304879 0 0 0 360 0 68200 0 17246 0 390685 0 0 0 Jennifer Heppel Secretary 189819 0 0 0 360 0 24876 0 5990 0 221045 0 0 0 Mark Rudner Assoc. Commissioner, TV Admin. 194459 0 0 0 1938 0 25622 0 18177 0 240196 0 0 0 Rick Boyages Assoc. Commissioner,Men's Basketball 194057 0 0 0 552 0 25622 0 17848 0 238079 0 0 0 Diane Dietz Chief Communications Officer 229136 0 0 0 552 0 33892 0 5990 0 269570 0 0 0 Andrea Williams Assoc. Commissioner, Basketball Ops 160335 0 0 0 216 0 20492 0 5990 0 187033 0 0 0 Wendy Fallen Assoc. Commissioner, Championships 129887 0 0 0 4364 0 17711 0 18843 0 170805 0 0 0 Part I, Line 1a James E. Delany received the following taxable benefits: Travel for companions - $2,947 Social club dues - $8,520 James E. Delany received the following non-taxable benefit: Travel for companions - $9,709 First-class travel - $8,302 Mark Rudner received the following non-taxable benefit: Travel for companions - $931 Rick Boyages received the following non-taxable benefit: Travel for companions - $602 Wendy Fallen received the following non-taxable benefit: Travel for companions - $1,597 Part I, Line 4b Bradford S. Traviolia accrued deferred compensation of $32,500 for a supplemental non-qualified retirement plan. James E. Delany accrued deferred compensation of $237,500 for a supplemental non-qualified retirement plan. Diane Dietz accrued deferred compensation of $5,000 for a supplemental non-qualified retirement plan. Michael McRobbie, President of Indiana University, accrued deferred compensation of $100,000 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. A Illinois Finance Authority 861091967 NoneAvail 2012-12-20 13000000 Construction of new conference office building and meeting center 0 0 0 A 2166667 13012941 13000000 2013 0 0 1 1 A 0 0 0 0 0 0 1 A 0 1 0 0 0 0 0 0 1 A 0 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. Form 990, Part VI, Section A, line 6 The Big Ten Conference, Inc. is made up of 12 member institutions who receive distributions from the organization. Form 990, Part VI, Section B, line 11 The 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 12c Each 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. Form 990, Part VI, Section B, line 15a A 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 May 2013. 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 19 The 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 governing documents, financial statements or conflict of interest policy available to the public. Form 990, Part XI, line 9: Income from Investment in Big Ten Network Holdings, LLC 12,367,378. Big Ten Network Holdings, LLC Dividend -678,000. University of Illinois 509 South Fourth Street Champaign IL 61820 376000511 Public University IL Line 6 N/A 0 Indiana University 107 South Indiana Avenue Bloomington IN 47405 356001673 Public University IN Line 6 N/A 0 University of Iowa 1 Jessup Hall Iowa City IA 52242 426004813 Public University IA Line 6 N/A 0 University of Michigan 412 Maynard Street Ann Arbor MI 48109 386006309 Public University MI Line 6 N/A 0 Michigan State University 2216 East Michigan Avenue East Lansing MI 48824 386005984 Public University MI Line 6 N/A 0 University of Minnesota 2221 University Avenue SE Suite 100 Minneapolis MN 55414 416007513 Public University MN Line 6 N/A 0 Northwestern University 633 Clark Street Evanston IL 60208 362167817 Private University IL 501(c)(3) Line 2 N/A 0 Ohio State University Enarson Hall 154 West 12th Avenue Columbus OH 43210 316025986 Public University OH Line 6 N/A 0 Pennsylvania State University 201 Old Main University Park PA 16802 246000376 Public University PA Line 6 N/A 0 Purdue University 610 Purdue Mall West LaFayette IN 47907 356002041 Public University IN Line 6 N/A 0 University of Wisconsin 333 East Campus Mall 10101 Madison WI 53715 391805963 Public University WI Line 6 N/A 0 University of Nebraska-Lincoln Administration Building 201 Lincoln NE 68588 470049123 Public University NE Line 6 N/A 0 Big Ten Network Holding LLC 5440 Park Place Rosemont IL 60018 208671841 Holding Corporation IL The Big Ten Conference Inc C 11478166 33732048 1.00000 1 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 University of Illinois B 27560678 Cash Indiana University B 27565677 Cash University of Iowa B 27580906 Cash University of Michigan B 27614677 Cash Michigan State University B 27615678 Cash University of Minnesota B 27569677 Cash University of Nebraska B 16497152 Cash Northwestern University B 27552677 Cash Ohio State University B 27589678 Cash Pennsylvania State University B 24817264 Cash Purdue University B 27557678 Cash University of Wisconsin B 27656677 Cash