2026-05-15T07:28:40-05:00 2025-06-30 340677006 MALONEY NOVOTNY LLC 1111 SUPERIOR AVE SUITE 700 CLEVELAND OH 441142540 990 2024-07-01 310682486 MID-AMERICAN ATHLETIC CONFERENCE INC MID- 2165664622 50 PUBLIC SQUARE 3000 CLEVELAND OH 44113 DR JON STEINBRECHER COMMISSIONER 2165664622 2026-05-14 1 0 CHRISTOPHER B ANDERSON P00226559 2163630100 2024 2025-03-06 01:10:19Z DR JON STEINBRECHER 50 PUBLIC SQUARE STE 3000 CLEVELAND OH 44113 93936968 0 X WWW.GETSOMEMACTION.COM X 1995 OH FOSTER AMATEUR INTERCOLLEGIATE SPORTS COMPETITION BETWEEN MEMBER INSTITUTION TEAMS UNDER THE RULES AND REGULATIONS OF THE NCAA. 12 12 16 75 0 0 297242 501743 37708944 42185362 776359 653171 168852 9091 38951397 43349367 31272331 36131242 0 0 2709241 2741305 0 0 0 3372725 4228408 37354297 43100955 1597100 248412 15194546 17740178 2132717 4253564 13061829 13486614 SEE SCHEDULE O 0 0 40576610 35123242 29895809 TOURNAMENTS AND CHAMPIONSHIPS - PROVIDING LEADERSHIP IN EDUCATION AND DIVERSITY, THE LEAGUE SPONSORS CHAMPIONSHIPS IN 24 SPORTS. THE MID-AMERICAN CONFERENCE HAS 12 FULL MEMBERS AND AFFILIATE MEMBERS IN SELECT SPORTS. MAC SUPPORTS THE DEVELOPMENT OF STUDENTS PARTICIPATING IN INTERCOLLEGIATE ATHLETICS AT THOSE MEMBER INSTITUTIONS. MAC DEVELOPS LEAGUE SCHEDULES FOR ATHLETIC COMPETITION BETWEEN MEMBERS. 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 NCCA, AND REMITS THE NET OPERATING SURPLUS TO THE MEMBER SCHOOLS AS APPROVED BY THE CONFERENCE'S GOVERNING BODY. 1156990 1008000 11000000 TELEVISION PROGRAMMING AND PRODUCTION - PROGRAMMING AND SUPPORT FOR TELEVISED SPORTING EVENTS AND OTHER CONFERENCE RELATED PROGRAMMING. 0 0 1298644 MID-AMERICAN ATHLETIC CONFERENCE COLLECTS MEMBERSHIP DUES FROM ITS MEMBER INSTITUTIONS WHILE SHARING PRACTICES AND POLICIES THAT ENFORCE THE PRIORITY OF ACADEMICS IN STUDENT-ATHLETES' LIVES AND EMPHASIZE THE VALUES OF INTEGRITY, FAIRNESS, AND COMPETITIVENESS. THE MAC HAS 12 SCHOOL MEMBERS AND AFFILIATE MEMBERS IN SELECT SPORTS. 41733600 1 1 0 0 0 0 0 0 0 0 1 0 0 1 1 1 1 0 0 0 0 0 0 0 0 0 0 1 0 1 0 0 0 1 0 0 0 0 1 0 0 0 0 0 0 0 0 1 50 0 1 16 1 0 0 0 0 0 0 0 0 0 0 0 0 X 12 12 0 0 0 0 1 1 0 1 1 0 0 1 1 1 1 1 1 1 1 0 OH X MIKE VURAICH 2165664622 50 PUBLIC SQUARE STE 3000 CLEVELAND OH 44113 GEOFFREY MEARNS PRESIDENT BALL STATE UNIV. 1.00 X 0 0 0 DR RODNEY ROGERS PRESIDENT BOWLING GREEN STATE UNIV. 1.00 X 0 0 0 DR ROBERT DAVIESUNTIL 1124 PRESIDENT CENTRAL MICHIGAN UNIV. 1.00 X 0 0 0 DR JAMES M SMITH PRESIDENT EASTERN MICHIGAN 1.00 X 0 0 0 DR TODD DIACON PRESIDENT KENT STATE UNIV. 1.00 X 0 0 0 DR GREGORY P CRAWFORD PRESIDENT MIAMI UNIV. 1.00 X 0 0 0 DR LISA C FREEMAN PRESIDENT NORTHERN ILLINOIS UNIV. 1.00 X 0 0 0 DR SATISH K TRIPATHI PRESIDENT UNIV. AT BUFFALO 1.00 X 0 0 0 DR EDWARD B MONTGOMERY PRESIDENT WESTERN MICHIGAN UNIV. 1.00 X 0 0 0 ROBERT J NEMER PRESIDENT UNIV. OF AKRON 1.00 X 0 0 0 MATTHEW J SCHROEDER INTERIM PRESIDENT UNIV. OF TOLEDO 1.00 X 0 0 0 DR LORI GONZALEZ PRESIDENT OHIO UNIVERSITY 1.00 X 0 0 0 DR NEIL MACKINNONBEG1124 PRESIDENT CENTRAL MICHIGAN UNIV. 1.00 X 0 0 0 DR JON STEINBRECHER COMMISSIONER/TREASURER 40.00 X 799698 0 50615 MIKE VURAICH ASSOCIATE COMMISSIONER/CFO 40.00 X 162458 0 27980 CHRIS TURNER DEPUTY COMMISSIONER/COO 40.00 X 200052 0 49697 RODERICK STOKES SR.ASSOC.COMMISSIONER-BASKETBALL 40.00 X 206652 0 33144 KRISTIN WILLIAMS SR.ASSOC.COMM.-INST.SVCS.&SR.WOMAN ADMIN. 40.00 X 139808 0 25914 KORINTH PATTERSON ASSOC.COMM./CHAMPION.&SPORTS PROG. 40.00 X 106561 0 22293 1615229 0 209643 6 0 1 0 0 501743 184000 501743 COLLEGE FOOTBALL PLAYOFF 711210 22412935 22412935 MAC TELEVISION 711210 11000000 11000000 NCAA BASKETBALL REVENUE DISTRIBUT 711210 2375311 2375311 RIGHTS&CONTRACTUAL INCOME 711210 2059381 2059381 BOWL ASSESSMENTS 711210 1561832 1561832 2775903 2775903 42185362 661292 661292 50579480 50587601 -8121 -8121 -8121 MISCELLANEOUS INCOME 900099 9091 9091 9091 43349367 42194453 0 653171 36131242 36131242 1290500 1096925 193575 1009407 857996 151411 101499 86274 15225 215789 183420 32369 124110 105493 18617 95718 95718 45233 45233 576702 576702 52383 52383 179239 12455 166784 184627 156933 27694 6480 6480 399826 399826 205200 205200 OFFICIATING EXP. 1116001 1116001 REPAIR AND MAINTENANCE 579361 579361 MEETINGS&PROMOTIONS 371142 320721 50421 AWARDS 161509 161509 254987 207617 47370 43100955 41733600 1367355 0 27836 10150 5915166 8479882 97136 100996 2223044 2075147 1000000 1100000 175489 261145 2287506 1114162 1375170 1173344 2805523 3106237 1575182 1433277 15194546 17740178 693993 748865 388093 2634220 1050631 870479 2132717 4253564 X 12969693 13385618 92136 100996 13061829 13486614 15194546 17740178 248412 176373 0 X 0 1 X 1 0 X 184000 1014536 402536 297242 501743 2400057 27234735 33922810 35889967 37708944 42185362 176941818 27418735 34937346 36292503 38006186 42687105 179341875 0 9306759 10903168 11711228 12096837 12850234 56868226 9306759 10903168 11711228 12096837 12850234 56868226 122473649 738017 739755 302126 437680 661292 2878870 738017 739755 302126 437680 661292 2878870 6060 9664 153880 9091 178695 28156752 35683161 36604293 38597746 43357488 182399440 0.67150 0.65180 0.01580 0.01450 X SCHEDULE A, PART III, LINE 12, EXPLANATION OF OTHER INCOME: MISCELLANEOUS INCOME - 2021 AMOUNT: $ 6,060. 2022 AMOUNT: $ 9,664. 2023 AMOUNT: $ 153,880. 2024 AMOUNT: $ 9,091. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 33884 10082 23802 2210212 1078757 1131455 43410 25323 18087 1173344 CONTRACT ASSETS 644466 RIGHT-OF-USE ASSET 788811 1433277 LEASE OBLIGATIONS 870479 870479 X 43525740 176373 176373 43349367 0 43349367 43100955 0 43100955 0 43100955 PART X, LINE 2: FIN 48/ASC 740 FOOTNOTE - THE MAC IS A NONPROFIT CORPORATION UNDER INTERNAL REVENUE CODE SECTION 501(C)(3) AND IS EXEMPT FROM STATE AND FEDERAL INCOME TAXES ON ACTIVITIES RELATING TO EXEMPT PURPOSES. THE MAC BELIEVES THAT IT HAS APPROPRIATE SUPPORT FOR ANY TAX POSITIONS TAKEN AND, AS SUCH, DOES NOT HAVE ANY UNCERTAIN TAX POSITIONS THAT ARE MATERIAL TO THE FINANCIAL STATEMENTS. AS OF JUNE 30, 2025, THE MAC'S INCOME TAX YEARS FROM JUNE 30, 2022 AND THEREAFTER REMAIN SUBJECT TO EXAMINATION BY THE INTERNAL REVENUE SERVICE, AS WELL AS VARIOUS STATE AND LOCAL TAXING AUTHORITIES. IT IS THE POLICY OF THE CONFERENCE TO INCLUDE PENALTIES AND INTEREST ASSESSED BY INCOME TAXING AUTHORITIES IN OFFICE EXPENSES. THERE WERE NO PENALTIES OR INTEREST FROM TAXING AUTHORITIES INCLUDED IN OFFICE EXPENSES FOR THE YEARS ENDED JUNE 30, 2025 AND 2024. 1 THE UNIVERSITY OF AKRON 302 BUCHTEL COMMON AKRON OH 44325 346002924 115 2770223 0 GENERAL FUND SUPPORT BALL STATE UNIVERSITY 2000 W UNIVERSITY AVE MUNCIE IN 47306 356000221 115 2516533 0 GENERAL FUND SUPPORT BOWLING GREEN STATE UNIVERSITY 1001 EAST WOOSTER STREET BOWLING GREEN OH 43403 346402018 115 3099523 0 GENERAL FUND SUPPORT STATE UNIVERSITY OF NEW YORK AT BUFFALO CROFTS HALL BUFFALO NY 14260 146013200 115 3179152 0 GENERAL FUND SUPPORT CENTRAL MICHIGAN UNIVERSITY 524 EAST BELLOWS STREET MOUNT PLEASANT MI 48858 386004447 115 2489374 0 GENERAL FUND SUPPORT EASTERN MICHIGAN UNIVERSITY 1000 COLLEGE PLACE YPSILANTI MI 48197 386005986 115 2516533 0 GENERAL FUND SUPPORT KENT STATE UNIVERSITY PO BOX 5190 KENT OH 44242 346402079 115 2570850 0 GENERAL FUND SUPPORT MIAMI UNIVERSITY 501 HIGH STREET OXFORD OH 45056 316402089 115 3218889 0 GENERAL FUND SUPPORT NORTHERN ILLINOIS UNIVERSITY 1515 W LINCOLN HIGHWAY DEKALB IL 60115 366008480 115 3146817 0 GENERAL FUND SUPPORT OHIO UNIVERSITY CUTLER HALL 108 ATHENS OH 45701 316402113 115 3072596 0 GENERAL FUND SUPPORT THE UNIVERSITY OF TOLEDO 2801 W BANCROFT MS 319 TOLEDO OH 43606 346401483 115 2905696 0 GENERAL FUND SUPPORT WESTERN MICHIGAN UNIVERSITY 1903 W MICHIGAN AVE KALAMAZOO MI 49008 386007327 115 3087423 0 GENERAL FUND SUPPORT 12 PART I, LINE 2: MONITORING USE OF GRANT FUNDS - THE MID-AMERICAN CONFERENCE ACTS AS AN INTERMEDIARY AND COLLECTS CASH RECEIPTS ON BEHALF OF THE MEMBER UNIVERSITIES FROM TELEVISION CONTRACTS, BOWL GAMES, AND BASKETBALL TOURNAMENTS, AND REMITS THESE AMOUNTS TO MEMBER SCHOOLS. DUE TO ITS PASS-THROUGH NATURE, MID-AMERICAN ATHLETIC CONFERENCE DOES NOT REQUIRE REPORTING ON HOW THE FUNDS ARE UTILIZED. THE MONIES CAN BE USED AT THE MEMBER SCHOOLS' DISCRETION TO PURSUE THEIR INDEPENDENT MISSIONS. X 1 1 X X 0 0 0 0 0 0 0 0 0 DR JON STEINBRECHER COMMISSIONER/TREASURER 766967 0 0 0 32731 0 33750 0 16865 0 850313 0 0 0 CHRIS TURNER DEPUTY COMMISSIONER/COO 198900 0 0 0 1152 0 19800 0 29897 0 249749 0 0 0 RODERICK STOKES SR.ASSOC.COMMISSIONER-BASKETBALL 203000 0 0 0 3652 0 20300 0 12844 0 239796 0 0 0 MIKE VURAICH ASSOCIATE COMMISSIONER/CFO 154590 0 5000 0 2868 0 15225 0 12755 0 190438 0 0 0 KRISTIN WILLIAMS SR.ASSOC.COMM.-INST.SVCS.&SR.WOMAN A 134340 0 2500 0 2968 0 13200 0 12714 0 165722 0 0 0 PART I, LINE 1A BENEFITS PROVIDED TO CERTAIN INDIVIDUALS - IN CONNECTION WITH THEIR EMPLOYEMENT DUTIES FOR THE CONFERENCE, DR JON STEINBRECHER RECEIVE CLUB DUES THAT ARE USED FOR BUSINESS AND PERSONAL PURPOSES. THE PORTION OF CLUB DUES USED FOR BUSINESS PURPOSES ARE PAID PURSUANT TO AN ACCOUNTABLE PLAN AND THE PORTION USED FOR PERSONAL USE IS REPORTED AS TAXABLE INCOME ON THEIR W-2. DR JON STEINBRECHER OFFICER ADVANCED LIFE INSURANCE X 250000 1100000 0 1 1 1100000 X FOOTBALL TICKETS AND SUITES 1 184000 FMV 0 1 0 FORM 990, PART VI, SECTION A, LINE 6 MEMBERS OF THE ORGANIZATION - THE MEMBERS OF THE ORGANIZATION ARE THE MEMBER UNIVERSITIES OF THE CONFERENCE. POLICY AND LEGISLATIVE AUTHORITY IS VESTED IN THE COUNCIL OF PRESIDENTS. EACH MEMBER UNIVERSITY IS REPRESENTED ON THE COUNCIL BY THAT UNIVERSITY'S PRESIDENT. FORM 990, PART VI, SECTION A, LINE 7A POWERS OF THE MEMBERS - AS THE COUNCIL OF PRESIDENTS IS MADE UP OF THE PRESIDENTS OF MEMBER UNIVERSITIES, AND AS EACH MEMBER UNIVERSITY HAS THE POWER TO APPOINT A NEW INTERNAL PRESIDENT, EACH MEMBER UNIVERSITY HAS THE POWER TO CHANGE THEIR REPRESENTATIVE ON THE BOARD. FORM 990, PART VI, SECTION B, LINE 11B FORM 990 REVIEW - THE FORM 990 IS PREPARED BY AN OUTSIDE CPA FIRM BASED ON AUDITED FINANCIAL STATEMENTS THAT ARE PREVIOUSLY RECEIVED AND APPROVED BY THE BOARD. THE FORM 990 IS INITIALLY REVIEWED BY THE COMMISSIONER AND THE CFO, AND THEN DISCUSSED WITH THE BUDGET/FINANCE COMMITTTEE OF THE COUNCIL OF PRESIDENTS. ANY NECESSARY CHANGES WILL THEN BE SUBMITTED BY THE FILING DEADLINE. COPIES OF THE FINAL 990 WILL BE DISTRIBUTED TO THE ENTIRE COUNCIL OF PRESIDENTS PRIOR TO FILING. FORM 990, PART VI, SECTION B, LINE 12C MONITORING AND ENFORCEMENT OF CONFLICT POLICY - EACH BOARD OR COMMITTEE MEMBER HAS THE DUTY TO PLACE THE INTEREST OF THE CONFERENCE FOREMOST IN ANY DEALINGS ON BEHALF OF THE CONFERENCE AND HAS A CONTINUING RESPONSIBILITY TO COMPLY WITH THE CONFLICT OF INTEREST POLICY. IF A BOARD OR COMMITTEE MEMBER OR KEY EMPLOYEE HAS AN INTEREST IN A PROPOSED TRANSACTION WITH THE CONFERENCE IN THE FORM OF A SIGNIFICANT PERSONAL OR ORGANIZATIONAL FINANCIAL INTEREST IN THE TRANSACTION, HE OR SHE MUST MAKE FULL DISCLOSURE OF SUCH INTEREST BEFORE ANY DISCUSSION OR NEGOTIATION OF SUCH TRANSACTION. ANY BOARD OR COMMITTEE MEMBER WHO HAS A POTENTIAL CONFLICT OF INTEREST WITH RESPECT TO ANY MATTER COMING BEFORE THE BOARD OR THE COMMITTEE SHALL NOT PARTICIPATE IN ANY DISCUSSION OF OR IN A VOTE IN CONNECTION WITH THE MATTER UNLESS INVITED TO RESPOND TO QUESTIONS OR PROVIDE FACTUAL INFORMATION BY THE BOARD OR THE COMMITTEE CHAIR. ANY BOARD OR COMMITTEE MEMBER OR KEY EMPLOYEE WHO GAINS PRIVILEGED INFORMATION BY VIRTUE OF HIS OR HER ROLE AS A BOARD OR COMMITTEE MEMBER OR KEY EMPLOYEE SHALL NOT USE THAT PRIVILIEGED INFORMATION FOR PERSONAL OR PROFESSIONAL GAIN. FORM 990, PART VI, SECTION B, LINE 15 COMPENSATION REVIEW AND APPROVAL - THE COUNCIL OF PRESIDENTS IS THE INDEPENDENT GOVERNING BODY OF THE CONFERENCE THAT IS RESPONSIBLE FOR EMPLOYING THE COMMISSIONER AND OTHER SENIOR ADMINISTRATORS, PRESCRIBING DUTIES AND DETERMINING THE TERMS AND CONDITIONS OF EMPLOYMENT CONTRACTS. COMPENSATION IS REVIEWED AND APPROVED USING DATA GENERALLY AVAILABLE AS TO COMPARABLE COMPENSATION OR SIMILARLY QUALIFIED PERSONS IN FUNCTIONALLY COMPARABLE POSITIONS AT SIMILARLY SITUATED ORGANIZATIONS. THERE IS CONTEMPORANEOUS DOCUMENTATION AND RECORDKEEPING WITH RESPECT TO THE DELIBERATIONS AND DECISIONS REGARDING THE COMPENSATION ARRANGEMENTS. FORM 990, PART VI, SECTION C, LINE 19 AVAILABILITY OF DOCUMENTS - THE ORGANIZATION DOES NOT MAKE ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, OR FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC.