Central Intercollegiate Athletic Assoc FY2024 filing

Tax-deductible

Charlotte, NC501(c)(3)Since 1912EIN 54-0698623Revenue $10.0M in FY2024

On file with the IRStheciaa.com4100 Carmel Road 200, 28226-6150 · Charlotte, NCTax-exempt since Jun 1953Publicly supported — 509(a)(2)

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Intercollegiate athletics

501(c)(3) charity; gifts are tax-deductible.
82¢ of each $1 spent went to programs.
$301K paid to officers and key staff.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · Pay: Part VII

Before you give

FY2024 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(3)
not on the IRS revocation list
Looks good: listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Tax-deductible gifts
Yes
Donations are tax-deductible
Looks good: the IRS lists gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2025
latest Form 990
Looks good: the latest return is for FY2025, 1 tax year back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
4 of 6
filings with a surplus
Average surplus $204K a year · 3% of revenue · last 6 filings
Fine: a surplus in 4 of the last 6 filings.
Pt I · Ln 19 · 6 filings
Spent on programs
82%
of spending
Looks good: 82% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$301K
to officers and key staff · 3% of spending
Looks good: pay to officers and key staff is 3% of spending; 15% or less.
Pt VII · Sec A
Cash reserves
<1 mo
of spending, in cash
Worth a look: 0.9 months of spending in cash; under 1.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
3
named funders · $2.0M
Looks good: 3 funders name it on their filings; 3 or more.
Funders’ Sch. I, 990-PF
Liabilities
$2.0M
70% of total assets
Worth a look: liabilities are 70% of assets; over 65%.
Pt X · Ln 26
Independent board members
13
of 13 voting members
Looks good: 13 of 13 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$10.0M
+57% vs prior year
Spent
$10.1M
To programs
82%
Net assets
$858K
By yearFY2020–FY2025
Revenue
$10.0M
FY2024▲ +57%
Tap a bar for its year
Revenue by fiscal year
FY2020$5.4M
FY2021$3.0M
FY2022$5.1M
FY2023$6.3M
FY2024$10.0M
FY2025$10.1M
Expenses
$10.1M
FY2024▲ +61%
Tap a bar for its year
Expenses by fiscal year
FY2020$4.8M
FY2021$2.4M
FY2022$5.2M
FY2023$6.3M
FY2024$10.1M
FY2025$9.9M
Net assets
$858K
FY2024▼ -13%
Tap a bar for its year
Net assets by fiscal year
FY2020$409K
FY2021$1.0M
FY2022$938K
FY2023$991K
FY2024$858K
FY2025$1.0M

From the FY2024 Form 990 (year ending June 2024) · figures checked against the IRS filing · see the original

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Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2025. IRS ruling in Jun 1953.

IRS Pub. 78 · IRS Auto-Revocation List · IRS Business Master File

Where the money goes

82 cents of each dollar spent went to programs.

Program services 82% · $8.3M Management & general 18% · $1.8M

Form 990 Part IX, line 25, columns B–D. Every line is in By the numbers.

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Who runs it and what they're paid

17 people listed on the 990; $301K paid to officers and key staff.

Part VII, Section A · reportable compensation · most recent filed roster (FY2023); the FY2024 filing did not itemize Part VII
$301,138Pt VII · Sec A
Chancellor, Elizabeth City
$0Pt VII · Sec A
Chancellor, Fayetteville S
$0Pt VII · Sec A
President, Johnson C Smith
$0Pt VII · Sec A
President, Livingstone Col
$0Pt VII · Sec A
President, Saint Augustine
$0Pt VII · Sec A
President, Shaw University
$0Pt VII · Sec A
President, Lincoln Univers
$0Pt VII · Sec A

Compensation history total reportable pay by year · 1 named individual · Part VII

NameFY2025FY2024FY2023FY2022FY2021FY2020
Jacqueline McWilliams$309,370$301,138$292,346$277,429$254,290$267,437

Total reportable compensation (Form 990 Part VII column D / Schedule J column E) by filing year, matched by name within this organization. The Schedule J base / bonus / deferred breakdown is not parsed into this dataset.

See Central Intercollegiate Athletic Assoc executive salaries →

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Questions the 990 asks

The form asks each of these directly. These are the filed answers.

  • Family or business ties among officersPt VI · Ln 2No
  • Top official's pay set by an independent reviewPt VI · Ln 15aYes

Programs and updates

Provides equitable intercollegiate athletic opportunities for men and women at historically Black colleges and universities.

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Provided by the organization

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1 program · $8.3M · in their own filed words · FY2023
01

The association provides equal intercollegiate athletic opportunities for men and women and services to assist member institutions in maintaining the integrity of their athletic programs through the enforcement of ncaa policies and conference regulations.

$8.3Mprogram expense

Funders

Who pays for it.

From grant filings on record. Receipts are incomplete: individual donors are never listed.

Grants

Schedule I · received and paid
Grants received · FY2024
Total grants receivedfrom 3 funders$2.0M
See all 3 funders →
Grants paid · 72 grants · $2.8M · 2019–2024
Virginia Union UniversityVA · FY2024$50,243
Livingstone CollegeNC · FY2024$50,243
Bowie State UniversityFY2024$48,576
Lincoln UniversityPA · FY2024$44,499
The Shaw UniversityNC · FY2024$43,576
Claflin UniversitySC · FY2024$38,070
Virginia Union UniversityVA · FY2023$44,224
Livingstone CollegeNC · FY2023$44,224
Bowie State UniversityFY2023$42,494
Saint Augustines CollegeNC · FY2023$40,082
See all 72 grants →

By the numbers

The FY2024 990, line by line.

1The main four
Money inPt VIII
$10.0M
Ln 12
Gifts and grantsLn 1h$5.0M
Fees for servicesLn 2g$4.6M
Other incomeLn 4–11$386K
Money outPt IX
$10.1M
Ln 25
Programscol B$8.3M
Managementcol C$1.8M
Owns and owesPt X
$858K
net assets · Ln 32
Cash and savingsLn 1–2$768K
Total assetsLn 16$2.9M
LiabilitiesLn 26$2.0M
PeoplePt VI, VII
17
listed · VII A
PaidVII A1
Voting boardVI 1a13
IndependentVI 1b13
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$5.0M
Government grantsLn 1e$2.9M
Fees for servicesLn 2g$4.6M
Investment incomeLn 3$2K
Other incomeLn 4–11$386K
Total revenueLn 12$10.0M
Assets in detailPt X, end of year
CashLn 1$768K
Cash and savings togetherLn 1–2$768K
InvestmentsLn 11–13$207K
Land, buildings, equipmentLn 10c$38K
Other assetsLn 15$212K
Total assetsLn 16$2.9M
LiabilitiesLn 26$2.0M
Net assetsLn 32$858K
OperationsPt I, VI
EmployeesI 516
VolunteersI 632
Fiscal year endsHeaderJune
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13Yes
Records policyVI 14Yes
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY24End FY24
Cash and savingsLn 1–2$505K$768K
InvestmentsLn 11–13$193K$207K
Land, buildings, equipmentLn 10c$56K$38K
Total assetsLn 16$2.2M$2.9M
LiabilitiesLn 26$1.2M$2.0M
Net assetsLn 32$991K$858K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic organizationsLn 1$485K$485K
Other salaries and wagesLn 7$1.0M$709K$304K
Other employee benefitsLn 9$153K$107K$46K
Payroll taxesLn 10$69K$48K$21K
Legal feesLn 11b$59K$59K
Accounting feesLn 11c$25K$25K
Other fees for servicesLn 11g$256K$256K
Advertising and promotionLn 12$2.6M$2.1M$450K
Office expensesLn 13$95K$54K$40K
OccupancyLn 16$150K$105K$45K
TravelLn 17$312K$312K
Depreciation, depletion and amortizationLn 22$18K$7K$11K
InsuranceLn 23$53K$11K$43K
Other expenses (24a–d)Ln 24$4.7M$4.2M$488K
All other expensesLn 24e$99K$99K
Total functional expensesLn 25$10.1M$8.3M$1.8M$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest $10.1M$9.9M$169K$1.0M 990 PDF
FY2024 Viewing $10.0M$10.1M−$133K$858K 990 PDF
FY2023 $6.3M$6.3M$60K$991K 990 PDF
FY2022 $5.1M$5.2M−$73K$938K 990 PDF
FY2021 $3.0M$2.4M$619K$1.0M 990 PDF
FY2020 $5.4M$4.8M$579K$409K 990 PDF

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Schedules filed Part IV

III · Programs I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash
See the full FY2024 990 (6 parts)
Part I · Summary $9,953,433 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $3,303,903$4,967,605
I-9 Program service revenuePrior year $2,785,529$4,597,715
I-10 Investment incomePrior year $1,856$2,376
I-11 Other revenuePrior year $245,748$385,737
I-12 Total revenuePrior year $6,337,036$9,953,433
I-13 Grants and similar amounts paidPrior year $507,000$485,000
I-14 Benefits paid to membersPrior year $0$0
I-15 Salaries and benefitsPrior year $1,057,233$1,234,689
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $4,713,009$8,366,825
I-18 Total expensesPrior year $6,277,242$10,086,514
I-19 Revenue less expensesPrior year $59,794−$133,081
Part VI · Governance 13 of 13 board members independent, no flags
VI-1a Voting members of the governing body13
VI-1b Independent voting members13
VI-2 Family or business relationship among officers or directorsNo
VI-12a Written conflict of interest policyYes
VI-13 Written whistleblower policyYes
VI-14 Document retention and destruction policyYes
VI-15a Process for setting top official's payYes
Part VIII · Statement of revenue $9,953,433 across 8 lines filed
VIII-1b Membership dues$1,574,183
VIII-1e Government grants$2,887,720
VIII-1f All other contributions, gifts and grants$505,702
VIII-1h Total contributions, gifts and grants$4,967,605
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $4,597,715$4,597,715
VIII-3 Investment incomeExcluded from tax $2,376$2,376
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Related to mission $385,737$385,737
VIII-12 Total revenueRelated to mission $4,983,452 · Unrelated business $0 · Excluded from tax $2,376$9,953,433
Part IX · Statement of functional expenses $10,086,514 across 15 lines filed
IX-1 Grants to domestic organizationsPrograms $485,000$485,000
IX-7 Other salaries and wagesPrograms $708,872 · Management $303,802$1,012,674
IX-9 Other employee benefitsPrograms $107,378 · Management $46,019$153,397
IX-10 Payroll taxesPrograms $48,033 · Management $20,585$68,618
IX-11b Legal feesManagement $59,028$59,028
IX-11c Accounting feesManagement $24,800$24,800
IX-11g Other fees for servicesManagement $256,131$256,131
IX-12 Advertising and promotionPrograms $2,118,341 · Management $450,000$2,568,341
IX-13 Office expensesPrograms $54,260 · Management $40,460$94,720
IX-16 OccupancyPrograms $105,305 · Management $45,131$150,436
IX-17 TravelPrograms $311,892$311,892
IX-22 Depreciation, depletion and amortizationPrograms $7,229 · Management $10,843$18,072
IX-23 InsurancePrograms $10,669 · Management $42,676$53,345
IX-24 Other expenses (24a–d)Programs $4,242,668 · Management $487,914$4,730,582
IX-24e All other expensesPrograms $99,478$99,478
IX-25 Total functional expensesPrograms $8,299,125 · Management $1,787,389 · Fundraising $0$10,086,514
Part X · Balance sheet $2,894,404 assets, 14 lines filed
Asset lines not itemized here account for $173,608; see the IRS return.
X-1 Cash, non-interest-bearingStart of year $505,061$768,223
X-4 Accounts receivableStart of year $993,742$1,470,154
X-9 Prepaid expenses and deferred chargesStart of year $25,455$24,866
X-10c Land, buildings and equipment, netStart of year $56,053$37,982
X-12 Other securitiesStart of year $192,644$207,351
X-15 Other assetsStart of year $330,639$212,220
X-16 Total assetsStart of year $2,176,799$2,894,404
X-17 Accounts payable and accrued expensesStart of year $232,985$140,840
X-18 Grants payableStart of year $602,156$1,659,972
X-25 Other liabilitiesStart of year $350,990$236,005
X-26 Total liabilitiesStart of year $1,186,131$2,036,817
X-27 Net assets without donor restrictionsStart of year $990,668$857,587
X-32 Total net assets or fund balancesStart of year $990,668$857,587
X-33 Total liabilities and net assetsStart of year $2,176,799$2,894,404
Part XI · Reconciliation of net assets $857,587 net assets at year end
XI-1 Total revenue$9,953,433
XI-2 Total expenses$10,086,514
XI-3 Revenue less expenses−$133,081
XI-4 Net assets at start of year$990,668
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$857,587

Form 990 e-file (XML) FY2024 from the IRS · Classification, formation year and address from the IRS Business Master File

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