2025-05-06T11:18:43+00:00 2024-06-30 332621854 CRI Capin Crouse Advisors LLC 345 Massachusetts Ave Suite 300 Indianapolis IN 46204 990 2023-07-01 570759570 The Big South Conference Inc BIGS 7043417990 7233 Pineville-Matthews Rd 100 Charlotte NC 28226 Sherika Montgomery Commissioner 7043417990 2025-05-06 true true Daren Daiga P01074795 5055022746 2025-05-06 2023 2025-03-06 01:10:19Z Sherika Montgomery 7233 Pineville-Matthews Rd 100 Charlotte NC 28226 7689035 false X www.bigsouthsports.com X 1986 SC To promote and establish standards for scholarships and high ideals of sportsmanship in the member institutions and leadership development of each student-athlete. 9 9 16 75 0 0 3603595 2512370 3128623 3351647 109736 212386 0 0 6841954 6076403 757557 1058176 0 0 1333493 1214663 0 0 0 5760403 3526081 7851453 5798920 -1009499 277483 8979628 10009677 2071724 2366966 6907904 7642711 To promote and establish standards for scholarships and high ideals of sportsmanship in the member institutions and leadership development of each student-athlete. false false 4961705 1058176 3351647 All revenues and expenses are to organize, supervise, control and promote intercollegiate athletics of the member institutions; and to promote and establish standards for scholarships and high ideals of sportsmanship in the member institutions and leadership development of each student-athlete. 4961705 true true false false false false false true false true false false false false false true false false false false false false false false false false true false true false false false false false false false false false false false false false false false false false true 48 0 true 16 true false false false false false false false false false false false false X 9 9 false false false false true true true true true false false true true true true true false true false false NC X Sherika Montgomery 7043417990 7233 Pineville-Matthews Rd Ste100 Charlotte NC 28226 Bennie Harris Vice President 2.0 X X 0 0 0 William Downs President 2.0 X X 0 0 0 Anita Gustafson Board Member 2.0 X 0 0 0 Bret S Danilowica Board Member 2.0 X 0 0 0 Edward A Serna Board Member 2.0 X 0 0 0 Keith Faulkner Board Member 2.0 X 0 0 0 Kimberly Van Noort Board Member 2.0 X 0 0 0 Nido Qubein Board Member 2.0 X 0 0 0 Taylor Reveley Board Member 2.0 X 0 0 0 Sherika Montgomery Commissioner/Secretary 60.0 X 184450 0 6230 Kyle Kallander Former Commissioner 60.0 X 171275 0 0 355725 0 6230 2 true true false Tupelo Raycom 1801 Halstead Blvd Tallahassee FL 32309 Production Services 178550 1 2512370 2512370 Tournament 711310 2564483 2564483 Assessments & Member Dues 711310 528500 528500 Sponsorship Revenue 711310 258664 258664 0 0 0 0 3351647 172090 172090 0 0 1652928 1612632 40296 0 40296 40296 0 0 0 0 0 6076403 3351647 0 212386 1058176 1058176 323499 265264 58235 616438 505469 110969 27716 22727 4989 181350 148704 32646 65660 53840 11820 54947 54947 324488 158625 165863 0 174921 66929 107992 32176 12311 19865 88675 38185 50490 248628 207565 41063 69868 30087 39781 449095 359276 89819 85595 36859 48736 Officiating Expenses 1595262 1595262 Program Supplies 402426 402426 0 0 0 0 5798920 4961705 837215 0 502702 1995386 2413618 475001 276632 0 0 4920 13380 3277385 2532913 1080251 744472 5420544 6058873 0 0 3526 0 0 8979628 10009677 324053 366960 1093448 1131757 0 654223 268249 600000 0 0 2071724 2366966 X 6600703 7333828 307201 308883 6907904 7642711 8979628 10009677 277483 457340 -16 0 X false true X true false X 2603728 2960597 4856686 3603595 2512370 16536976 2826481 2621286 3733125 3128623 3351647 15661162 0 0 0 5430209 5581883 8589811 6732218 5864017 32198138 0 0 0 0 0 0 68870 169094 79565 193454 132034 643017 68870 169094 79565 193454 132034 643017 31555121 82775 64417 65101 109736 172090 494119 0 82775 64417 65101 109736 172090 494119 0 0 0 0 0 0 0 5512984 5646300 8654912 6841954 6036107 32692257 0.9652 0.9704 0.02 0.01 X Schedule A, Part III The organization is a public charity under section 509(a)(2) and completes Schedule A (Form 990), Part III. The organization has analyzed Schedule A (Form 990), Part II and established that it meets the 33 1/3% public support requirements under sections 509(a)(1) and 170(b)(1)(A)(vi), thus it qualifies to use the first listed special rule for Schedule B (Form 990) reporting. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED false true X 1314927 821581 493346 1962458 1711332 251126 744472 6533743 457340 0 457340 6076403 0 0 6076403 5798920 0 0 5798920 0 0 5798920 Schedule D, Part IV, Line 2b Explanation of escrow agreement The Conference is the intermediary for the NCAA Special Assistance Fund and Student-Athlete Opportunity Fund that benefits student-athletes at member institutions. true Charleston Southern University PO Box 118087 Charleston SC 29423 570474291 501(c)(3) 117575 General Support Gardner-Webb University PO Box 997 Boiling Springs NC 28017 560529972 501(c)(3) 117575 General Support High Point University 833 Montlieu Ave High Point NC 27262 560529999 501(c)(3) 117575 General Support Longwood University 201 High St Farmville VA 23909 546001788 501(c)(3) 117575 General Support Presbyterian College PO Box 975 Clinton SC 29325 570314408 501(c)(3) 117575 General Support Radford University East Main St Radford VA 24142 546001789 501(c)(3) 117575 General Support UNC Asheville One University Heights Asheville NC 28804 566002370 501(c)(3) 117575 General Support USC Upstate 800 University Way Spartanburg SC 29303 576001153 501(c)(3) 117575 General Support Winthrop University 701 Oakland Ave Rock Hill SC 29733 576001204 501(c)(3) 117575 General Support 9 0 Schedule I, Part I, Line 2 Procedures for monitoring use of grant funds. The organization distributes grants to member institutions using an active approval process, whereby member institutions submit a request form with a specific outline for the use of funds. The Commissioner reviews grant request for approval prior to distribution. X false false false false false false false false false Kyle Kallander Former Commissioner 171275 0 0 0 0 0 0 0 0 0 171275 0 0 0 Sherika Montgomery Commissioner/Secretary 183750 0 0 0 700 0 0 0 6230 0 190680 0 0 0 Form 990, Part VI, Line 14 Post 6/30/24 the organization adopted a written document retention and destruction policy and will be able to check "yes" to this question on future Form 990's. Form 990, Part VI, Line 15b The organization does not compensate any other officers or key employees. Therefore, this line was answered no in accordance with the instructions. Form 990, Part VI, Line 1a Delegate broad authority to a committee The Executive Committee is composed of three of the nine member institutions represented and shall meet as necessary on the call of the President. The Executive Committee operates with governing body authority to identify issues affecting the organization and act to resolve the issues or place the issues on the agenda for the next governing body meeting. Form 990, Part VI, Line 6 Classes of members or stockholders The Conference has nine member institutions. Form 990, Part VI, Line 7a Members or stockholders electing members of governing body Each member institution is entitled to one voting delegate that serves on the board of directors. Form 990, Part VI, Line 7b Decisions requiring approval by members or stockholders All decisions are voted upon by the membership of the conference. Each member institution has one vote at the conference meetings. Form 990, Part VI, Line 11b Review of form 990 by governing body Form 990 is prepared by an independent CPA firm and reviewed in detail by the organization's top management. The reviewed Form 990 is then provided to the governing body prior to filing with the IRS. Form 990, Part VI, Line 12c Conflict of interest policy The organization requires all officers and governing body members to annually complete a conflict of interest questionnaire. The Commissioner is responsible for reviewing the statements and ensuring that interested persons are in compliance with the conflict of interest policy. Should any potential conflicts of interest be disclosed, the governing body member or officer would be asked to refrain from participation in any deliberation or decision with regard to matters affected by the relationship. The organization is working to implement a process to have all conflict of interest statements signed annually. Form 990, Part VI, Line 15a Process to establish compensation of top management official The Council of Chief Executive Officers (governing body) reviews the evaluation of Conference compensation based on similar positions across Conferences and the NCAA. The governing body determines the Commissioner's compensation and the Executive Committee completes the annual review. The determination and decision are properly documented in the minutes for the governing body. Form 990, Part VI, Line 19 Required documents available to the public The organization makes its governing documents, conflict of interest policy and financial statements available to the public upon request.