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        <SupportedOrgClassDesignatedInd>1</SupportedOrgClassDesignatedInd>
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        <PaymentSubstantialContribtrInd>0</PaymentSubstantialContribtrInd>
        <LoanDisqualifiedPersonInd>0</LoanDisqualifiedPersonInd>
        <ControlledDisqualifiedPrsnInd>0</ControlledDisqualifiedPrsnInd>
        <DisqualifiedPrsnControllIntInd>0</DisqualifiedPrsnControllIntInd>
        <DisqualifiedPrsnOwnrIntInd>0</DisqualifiedPrsnOwnrIntInd>
        <ExcessBusinessHoldingsRulesInd>0</ExcessBusinessHoldingsRulesInd>
        <ContributionControllerInd>0</ContributionControllerInd>
        <ContributionFamilyInd>0</ContributionFamilyInd>
        <Contribution35ControlledInd>0</Contribution35ControlledInd>
      </Form990SchASupportingOrgGrp>
      <Form990SchAType1SuprtOrgGrp>
        <PowerAppointMajorityDirTrstInd>1</PowerAppointMajorityDirTrstInd>
        <OperateBenefitNonSuprtOrgInd>0</OperateBenefitNonSuprtOrgInd>
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      <Form990ScheduleAPartVIGrp>
        <FormAndLineReferenceDesc>PART IV, SECTION A, LINE 1:</FormAndLineReferenceDesc>
        <ExplanationTxt>ACTIVE MEMBER INSTITUTIONS MUST BE ACCREDITED BY ONE OF THE FOLLOWING ACCREDITING BODIES (ASSOCIATION FOR BIBLICAL HIGHER EDUCATION IN CANADA AND THE UNITED STATES (ABHE); MIDDLE STATES ASSOCIATION OF COLLEGES AND SCHOOLS (MAS); NEW ENGLAND ASSOCIATION OF SCHOOLS AND COLLEGES, COMMISSION ON INSTITUTIONS OF HIGHER EDUCATION (NEASC-CIHE); NEW ENGLAND COMMISSION OF HIGHER EDUCATION (NECHE); NORTH CENTRAL ASSOCIATION OF COLLEGES AND SCHOOLS, THE HIGHER LEARNING COMMISSION (NCA-HLC); NORTHWEST COMMISSION ON COLLEGES AND UNIVERSITIES (NWCCU); SOUTHERN ASSOCIATION OF COLLEGES AND SCHOOLS, COMMISSION ON COLLEGES (SACS); TRANSNATIONAL ASSOCIATION OF CHRISTIAN COLLEGES AND SCHOOLS (TRACS); WESTERN ASSOCIATION OF SCHOOLS AND COLLEGES, ACCREDITING COMMISSION FOR SCHOOLS (WASC-ACS)), OR BE A MEMBER OF UNIVERSITIES CANADA.</ExplanationTxt>
      </Form990ScheduleAPartVIGrp>
      <Form990ScheduleAPartVIGrp>
        <FormAndLineReferenceDesc>PART IV, SECTION A, LINE 5A:</FormAndLineReferenceDesc>
        <ExplanationTxt>MEMBERS JOINING THE PROGRAM DURING FISCAL YEAR 6/30/25: 1. ABRAHAM BALDWIN AGRICULTURAL COLLEGE 00-0000000 2. BAPTIST BIBLE COLLEGE 44-0567840 3. CAROLINA UNIVERSITY 56-0594691 4. DEFIANCE COLLEGE 34-4430762 5. NEW COLLEGE OF FLORIDA 59-0911744 6. SPARTANBURG METHODIST 57-0314415 MEMBERS LEAVING THE PROGRAM DURING FISCAL YEAR 6/30/25: 1. BACONE COLLEGE (OK) 73-1288960 SCHOOL CLOSED 2. UNIV OF SAINT KATHERINE (CA) 27-2912448 SCHOOL CLOSED 3. OHIO CHRISTIAN UNIV (OH) 31-0971599 SCHOOL CLOSED 4. JESSUP UNIVERSITY 94-1279803 VOLUNTARILY WITHDREW MEMBERSHIP 5. MENLO COLLEGE 94-3204136 VOLUNTARILY WITHDREW MEMBERSHIP 6. ROOSEVELT UNIVERSITY 36-2167854 VOLUNTARILY WITHDREW MEMBERSHIP 7. VANGUARD UNIVERSITY 95-6002998 VOLUNTARILY WITHDREW MEMBERSHIP 8. ANTELOPE VALLEY 95-2228663 SCHOOL CLOSED 9. POINT PARK UNIVERSITY 25-1094922 VOLUNTARILY WITHDREW MEMBERSHIP 10. PENN STATE SCHUYLKILL 24-6000376 VOLUNTARILY WITHDREW MEMBERSHIP</ExplanationTxt>
      </Form990ScheduleAPartVIGrp>
      <Form990ScheduleAPartVIGrp>
        <FormAndLineReferenceDesc>PART I, LINE 12G, COLUMN IV:</FormAndLineReferenceDesc>
        <ExplanationTxt>ACTIVE MEMBER INSTITUTIONS MUST BE ACCREDITED BY ONE OF THE FOLLOWING ACCREDITING BODIES (ASSOCIATION FOR BIBLICAL HIGHER EDUCATION IN CANADA AND THE UNITED STATES (ABHE); MIDDLE STATES ASSOCIATION OF COLLEGES AND SCHOOLS (MAS); NEW ENGLAND ASSOCIATION OF SCHOOLS AND COLLEGES, COMMISSION ON INSTITUTIONS OF HIGHER EDUCATION (NEASC-CIHE); NEW ENGLAND COMMISSION OF HIGHER EDUCATION (NECHE); NORTH CENTRAL ASSOCIATION OF COLLEGES AND SCHOOLS, THE HIGHER LEARNING COMMISSION (NCA-HLC); NORTHWEST COMMISSION ON COLLEGES AND UNIVERSITIES (NWCCU); SOUTHERN ASSOCIATION OF COLLEGES AND SCHOOLS, COMMISSION ON COLLEGES (SACS); TRANSNATIONAL ASSOCIATION OF CHRISTIAN COLLEGES AND SCHOOLS (TRACS); WESTERN ASSOCIATION OF SCHOOLS AND COLLEGES, ACCREDITING COMMISSION FOR SCHOOLS (WASC-ACS)), OR BE A MEMBER OF UNIVERSITIES CANADA.</ExplanationTxt>
      </Form990ScheduleAPartVIGrp>
    </IRS990ScheduleA>
    <IRS990ScheduleB documentId="RetDoc1234500001">
      <ContributorInformationGrp>
        <ContributorNum>RESTRICTED</ContributorNum>
        <ContributorBusinessName>
          <BusinessNameLine1>RESTRICTED</BusinessNameLine1>
        </ContributorBusinessName>
        <ContributorUSAddress>
          <AddressLine1>RESTRICTED</AddressLine1>
          <AddressLine2>RESTRICTED</AddressLine2>
          <City>RESTRICTED</City>
          <State>RESTRICTED</State>
          <ZIPCode>RESTRICTED</ZIPCode>
        </ContributorUSAddress>
        <TotalContributionsAmt>RESTRICTED</TotalContributionsAmt>
      </ContributorInformationGrp>
    </IRS990ScheduleB>
    <IRS990ScheduleD documentId="RetDoc1040000001">
      <CYEndwmtFundGrp>
        <BeginningYearBalanceAmt>4680531</BeginningYearBalanceAmt>
        <ContributionsAmt>1350000</ContributionsAmt>
        <InvestmentEarningsOrLossesAmt>557031</InvestmentEarningsOrLossesAmt>
        <GrantsOrScholarshipsAmt>350000</GrantsOrScholarshipsAmt>
        <AdministrativeExpensesAmt>34971</AdministrativeExpensesAmt>
        <EndYearBalanceAmt>6202591</EndYearBalanceAmt>
      </CYEndwmtFundGrp>
      <CYMinus1YrEndwmtFundGrp>
        <BeginningYearBalanceAmt>3235168</BeginningYearBalanceAmt>
        <ContributionsAmt>1000000</ContributionsAmt>
        <InvestmentEarningsOrLossesAmt>474490</InvestmentEarningsOrLossesAmt>
        <AdministrativeExpensesAmt>29127</AdministrativeExpensesAmt>
        <EndYearBalanceAmt>4680531</EndYearBalanceAmt>
      </CYMinus1YrEndwmtFundGrp>
      <CYMinus2YrEndwmtFundGrp>
        <BeginningYearBalanceAmt>0</BeginningYearBalanceAmt>
        <ContributionsAmt>3150000</ContributionsAmt>
        <InvestmentEarningsOrLossesAmt>96083</InvestmentEarningsOrLossesAmt>
        <AdministrativeExpensesAmt>10915</AdministrativeExpensesAmt>
        <EndYearBalanceAmt>3235168</EndYearBalanceAmt>
      </CYMinus2YrEndwmtFundGrp>
      <BoardDesignatedBalanceEOYPct>1.00000</BoardDesignatedBalanceEOYPct>
      <PrmnntEndowmentBalanceEOYPct>0.00000</PrmnntEndowmentBalanceEOYPct>
      <TermEndowmentBalanceEOYPct>0.00000</TermEndowmentBalanceEOYPct>
      <EndowmentsHeldUnrelatedOrgInd>0</EndowmentsHeldUnrelatedOrgInd>
      <EndowmentsHeldRelatedOrgInd>0</EndowmentsHeldRelatedOrgInd>
      <LeaseholdImprovementsGrp>
        <OtherCostOrOtherBasisAmt>124292</OtherCostOrOtherBasisAmt>
        <DepreciationAmt>52977</DepreciationAmt>
        <BookValueAmt>71315</BookValueAmt>
      </LeaseholdImprovementsGrp>
      <EquipmentGrp>
        <OtherCostOrOtherBasisAmt>3494149</OtherCostOrOtherBasisAmt>
        <DepreciationAmt>2678506</DepreciationAmt>
        <BookValueAmt>815643</BookValueAmt>
      </EquipmentGrp>
      <OtherLandBuildingsGrp>
        <OtherCostOrOtherBasisAmt>99000</OtherCostOrOtherBasisAmt>
        <DepreciationAmt>0</DepreciationAmt>
        <BookValueAmt>99000</BookValueAmt>
      </OtherLandBuildingsGrp>
      <TotalBookValueLandBuildingsAmt>985958</TotalBookValueLandBuildingsAmt>
      <OtherAssetsOrgGrp>
        <Desc>DEFERRED COMPENSATION</Desc>
        <BookValueAmt>150000</BookValueAmt>
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      <OtherAssetsOrgGrp>
        <Desc>RIGHT OF USE ASSET</Desc>
        <BookValueAmt>2922194</BookValueAmt>
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      <OtherLiabilitiesOrgGrp>
        <Desc>DEFERRED COMPENSATION</Desc>
        <Amt>150000</Amt>
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      <OtherLiabilitiesOrgGrp>
        <Desc>LEASE LIABILITY</Desc>
        <Amt>3171120</Amt>
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      <TotalLiabilityAmt>3321120</TotalLiabilityAmt>
      <FootnoteTextInd>X</FootnoteTextInd>
      <TotalRevEtcAuditedFinclStmtAmt>15070080</TotalRevEtcAuditedFinclStmtAmt>
      <NetUnrealizedGainsInvstAmt>442380</NetUnrealizedGainsInvstAmt>
      <DonatedServicesAndUseFcltsAmt>89188</DonatedServicesAndUseFcltsAmt>
      <OtherRevenueAmt>118</OtherRevenueAmt>
      <RevenueNotReportedAmt>531686</RevenueNotReportedAmt>
      <RevenueSubtotalAmt>14538394</RevenueSubtotalAmt>
      <InvestmentExpensesNotIncldAmt>34970</InvestmentExpensesNotIncldAmt>
      <RevenueNotReportedFinclStmtAmt>34970</RevenueNotReportedFinclStmtAmt>
      <TotalRevenuePerForm990Amt>14573364</TotalRevenuePerForm990Amt>
      <TotExpnsEtcAuditedFinclStmtAmt>15132043</TotExpnsEtcAuditedFinclStmtAmt>
      <DonatedServicesUseFcltsAmt>89188</DonatedServicesUseFcltsAmt>
      <OtherExpensesIncludedAmt>118</OtherExpensesIncludedAmt>
      <ExpensesNotReportedAmt>89306</ExpensesNotReportedAmt>
      <ExpensesSubtotalAmt>15042737</ExpensesSubtotalAmt>
      <InvestmentExpensesNotIncld2Amt>34970</InvestmentExpensesNotIncld2Amt>
      <ExpensesNotRptFinclStmtAmt>34970</ExpensesNotRptFinclStmtAmt>
      <TotalExpensesPerForm990Amt>15077707</TotalExpensesPerForm990Amt>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>PART V, LINE 4:</FormAndLineReferenceDesc>
        <ExplanationTxt>THE PURPOSE OF THE QUASI-ENDOWMENT FUND IS TO CREATE PREDICTABLE ANNUAL INVESTMENT INCOME TO SUPPORT THE OPERATION OF BOTH THE NAIA AND THE ELIGIBILITY CENTER WHILE SEEKING TO MAINTAIN THE PURCHASING POWER AND GROWTH OPPORTUNITIES OF THE ASSETS IN THE FUND.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>PART X, LINE 2:</FormAndLineReferenceDesc>
        <ExplanationTxt>THE NATIONAL ASSOCIATION OF INTERCOLLEGIATE ATHLETICS (NAIA), A NONPROFIT ORGANIZATION OPERATING UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE, IS GENERALLY EXEMPT FROM FEDERAL AND STATE INCOME TAXES. THE ORGANIZATION CURRENTLY HAS NO UNRELATED BUSINESS INCOME. THE ELIGIBILITY CENTER AND NACE ARE TREATED AS DISREGARDED ENTITIES FOR INCOME TAX PURPOSES AND ARE NOT SUBJECT TO INCOME TAXES. THEREFORE, NO PROVISION OR LIABILITY FOR INCOME TAXES HAS BEEN INCLUDED IN THESE FINANCIALS STATEMENTS. THE TAXABLE INCOME OR LOSS OF THESE ENTITIES IS INCLUDIBLE IN THE INCOME TAX RETURNS OF THE NAIA. THE ORGANIZATION'S INCOME TAX FILINGS ARE SUBJECT TO EXAMINATION BY VARIOUS TAXING AUTHORITIES. THE ORGANIZATION'S OPEN EXAMINATION PERIODS ARE 2022 AND FORWARD. THE ORGANIZATION FOLLOWS THE ACCOUNTING STANDARD TO EVALUATE UNCERTAIN TAX POSITIONS. MANAGEMENT HAS DETERMINED THAT THE ORGANIZATION WAS NOT REQUIRED TO RECORD A LIABILITY RELATED TO UNCERTAIN TAX POSITIONS AS OF JUNE 30, 2025 OR 2024.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>PART XI, LINE 2D - OTHER ADJUSTMENTS:</FormAndLineReferenceDesc>
        <ExplanationTxt>SPECIAL EVENTS EXPENSE 118.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>PART XII, LINE 2D - OTHER ADJUSTMENTS:</FormAndLineReferenceDesc>
        <ExplanationTxt>SPECIAL EVENTS EXPENSE 118.</ExplanationTxt>
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    </IRS990ScheduleD>
    <IRS990ScheduleJ documentId="RetDoc1042400001">
      <ClubDuesOrFeesInd>X</ClubDuesOrFeesInd>
      <WrittenPolicyRefTAndEExpnssInd>1</WrittenPolicyRefTAndEExpnssInd>
      <SubstantiationRequiredInd>1</SubstantiationRequiredInd>
      <CompensationCommitteeInd>X</CompensationCommitteeInd>
      <IndependentConsultantInd>X</IndependentConsultantInd>
      <CompensationSurveyInd>X</CompensationSurveyInd>
      <BoardOrCommitteeApprovalInd>X</BoardOrCommitteeApprovalInd>
      <SeverancePaymentInd>0</SeverancePaymentInd>
      <SupplementalNonqualRtrPlanInd>1</SupplementalNonqualRtrPlanInd>
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      <CompBasedOnRevenueOfFlngOrgInd>0</CompBasedOnRevenueOfFlngOrgInd>
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      <CompBsdNetEarnsFlngOrgInd>0</CompBsdNetEarnsFlngOrgInd>
      <CompBsdNetEarnsRltdOrgsInd>0</CompBsdNetEarnsRltdOrgsInd>
      <AnyNonFixedPaymentsInd>0</AnyNonFixedPaymentsInd>
      <InitialContractExceptionInd>0</InitialContractExceptionInd>
      <RltdOrgOfficerTrstKeyEmplGrp>
        <PersonNm>JAMES CARR</PersonNm>
        <TitleTxt>PRESIDENT &amp; CEO</TitleTxt>
        <BaseCompensationFilingOrgAmt>403805</BaseCompensationFilingOrgAmt>
        <CompensationBasedOnRltdOrgsAmt>0</CompensationBasedOnRltdOrgsAmt>
        <BonusFilingOrganizationAmount>20000</BonusFilingOrganizationAmount>
        <BonusRelatedOrganizationsAmt>0</BonusRelatedOrganizationsAmt>
        <OtherCompensationFilingOrgAmt>17752</OtherCompensationFilingOrgAmt>
        <OtherCompensationRltdOrgsAmt>0</OtherCompensationRltdOrgsAmt>
        <DeferredCompensationFlngOrgAmt>72165</DeferredCompensationFlngOrgAmt>
        <DeferredCompRltdOrgsAmt>0</DeferredCompRltdOrgsAmt>
        <NontaxableBenefitsFilingOrgAmt>14248</NontaxableBenefitsFilingOrgAmt>
        <NontaxableBenefitsRltdOrgsAmt>0</NontaxableBenefitsRltdOrgsAmt>
        <TotalCompensationFilingOrgAmt>527970</TotalCompensationFilingOrgAmt>
        <TotalCompensationRltdOrgsAmt>0</TotalCompensationRltdOrgsAmt>
        <CompReportPrior990FilingOrgAmt>0</CompReportPrior990FilingOrgAmt>
        <CompReportPrior990RltdOrgsAmt>0</CompReportPrior990RltdOrgsAmt>
      </RltdOrgOfficerTrstKeyEmplGrp>
      <RltdOrgOfficerTrstKeyEmplGrp>
        <PersonNm>LYNN PARMAN</PersonNm>
        <TitleTxt>CHIEF OPERATING OFFICER</TitleTxt>
        <BaseCompensationFilingOrgAmt>217063</BaseCompensationFilingOrgAmt>
        <CompensationBasedOnRltdOrgsAmt>0</CompensationBasedOnRltdOrgsAmt>
        <BonusFilingOrganizationAmount>9000</BonusFilingOrganizationAmount>
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        <OtherCompensationFilingOrgAmt>971</OtherCompensationFilingOrgAmt>
        <OtherCompensationRltdOrgsAmt>0</OtherCompensationRltdOrgsAmt>
        <DeferredCompensationFlngOrgAmt>29388</DeferredCompensationFlngOrgAmt>
        <DeferredCompRltdOrgsAmt>0</DeferredCompRltdOrgsAmt>
        <NontaxableBenefitsFilingOrgAmt>0</NontaxableBenefitsFilingOrgAmt>
        <NontaxableBenefitsRltdOrgsAmt>0</NontaxableBenefitsRltdOrgsAmt>
        <TotalCompensationFilingOrgAmt>256422</TotalCompensationFilingOrgAmt>
        <TotalCompensationRltdOrgsAmt>0</TotalCompensationRltdOrgsAmt>
        <CompReportPrior990FilingOrgAmt>0</CompReportPrior990FilingOrgAmt>
        <CompReportPrior990RltdOrgsAmt>0</CompReportPrior990RltdOrgsAmt>
      </RltdOrgOfficerTrstKeyEmplGrp>
      <RltdOrgOfficerTrstKeyEmplGrp>
        <PersonNm>KEVIN DEE</PersonNm>
        <TitleTxt>SR. VP OF MEMBERSHIP &amp; FINANCE</TitleTxt>
        <BaseCompensationFilingOrgAmt>163367</BaseCompensationFilingOrgAmt>
        <CompensationBasedOnRltdOrgsAmt>0</CompensationBasedOnRltdOrgsAmt>
        <BonusFilingOrganizationAmount>6000</BonusFilingOrganizationAmount>
        <BonusRelatedOrganizationsAmt>0</BonusRelatedOrganizationsAmt>
        <OtherCompensationFilingOrgAmt>649</OtherCompensationFilingOrgAmt>
        <OtherCompensationRltdOrgsAmt>0</OtherCompensationRltdOrgsAmt>
        <DeferredCompensationFlngOrgAmt>22372</DeferredCompensationFlngOrgAmt>
        <DeferredCompRltdOrgsAmt>0</DeferredCompRltdOrgsAmt>
        <NontaxableBenefitsFilingOrgAmt>26892</NontaxableBenefitsFilingOrgAmt>
        <NontaxableBenefitsRltdOrgsAmt>0</NontaxableBenefitsRltdOrgsAmt>
        <TotalCompensationFilingOrgAmt>219280</TotalCompensationFilingOrgAmt>
        <TotalCompensationRltdOrgsAmt>0</TotalCompensationRltdOrgsAmt>
        <CompReportPrior990FilingOrgAmt>0</CompReportPrior990FilingOrgAmt>
        <CompReportPrior990RltdOrgsAmt>0</CompReportPrior990RltdOrgsAmt>
      </RltdOrgOfficerTrstKeyEmplGrp>
      <RltdOrgOfficerTrstKeyEmplGrp>
        <PersonNm>LEAH MCCORMACK</PersonNm>
        <TitleTxt>VP OF BUSINESS DEVELOPMENT</TitleTxt>
        <BaseCompensationFilingOrgAmt>130321</BaseCompensationFilingOrgAmt>
        <CompensationBasedOnRltdOrgsAmt>0</CompensationBasedOnRltdOrgsAmt>
        <BonusFilingOrganizationAmount>3000</BonusFilingOrganizationAmount>
        <BonusRelatedOrganizationsAmt>0</BonusRelatedOrganizationsAmt>
        <OtherCompensationFilingOrgAmt>678</OtherCompensationFilingOrgAmt>
        <OtherCompensationRltdOrgsAmt>0</OtherCompensationRltdOrgsAmt>
        <DeferredCompensationFlngOrgAmt>18755</DeferredCompensationFlngOrgAmt>
        <DeferredCompRltdOrgsAmt>0</DeferredCompRltdOrgsAmt>
        <NontaxableBenefitsFilingOrgAmt>25542</NontaxableBenefitsFilingOrgAmt>
        <NontaxableBenefitsRltdOrgsAmt>0</NontaxableBenefitsRltdOrgsAmt>
        <TotalCompensationFilingOrgAmt>178296</TotalCompensationFilingOrgAmt>
        <TotalCompensationRltdOrgsAmt>0</TotalCompensationRltdOrgsAmt>
        <CompReportPrior990FilingOrgAmt>0</CompReportPrior990FilingOrgAmt>
        <CompReportPrior990RltdOrgsAmt>0</CompReportPrior990RltdOrgsAmt>
      </RltdOrgOfficerTrstKeyEmplGrp>
      <RltdOrgOfficerTrstKeyEmplGrp>
        <PersonNm>CHESNEY SALLEE</PersonNm>
        <TitleTxt>VP OF MEMBERSHIP VALUE &amp; GOVERNANCE</TitleTxt>
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        <CompensationBasedOnRltdOrgsAmt>0</CompensationBasedOnRltdOrgsAmt>
        <BonusFilingOrganizationAmount>3000</BonusFilingOrganizationAmount>
        <BonusRelatedOrganizationsAmt>0</BonusRelatedOrganizationsAmt>
        <OtherCompensationFilingOrgAmt>678</OtherCompensationFilingOrgAmt>
        <OtherCompensationRltdOrgsAmt>0</OtherCompensationRltdOrgsAmt>
        <DeferredCompensationFlngOrgAmt>18772</DeferredCompensationFlngOrgAmt>
        <DeferredCompRltdOrgsAmt>0</DeferredCompRltdOrgsAmt>
        <NontaxableBenefitsFilingOrgAmt>19710</NontaxableBenefitsFilingOrgAmt>
        <NontaxableBenefitsRltdOrgsAmt>0</NontaxableBenefitsRltdOrgsAmt>
        <TotalCompensationFilingOrgAmt>174640</TotalCompensationFilingOrgAmt>
        <TotalCompensationRltdOrgsAmt>0</TotalCompensationRltdOrgsAmt>
        <CompReportPrior990FilingOrgAmt>0</CompReportPrior990FilingOrgAmt>
        <CompReportPrior990RltdOrgsAmt>0</CompReportPrior990RltdOrgsAmt>
      </RltdOrgOfficerTrstKeyEmplGrp>
      <RltdOrgOfficerTrstKeyEmplGrp>
        <PersonNm>SCOTT HAROLD</PersonNm>
        <TitleTxt>VP OF INFORMATION TECHNOLOGY</TitleTxt>
        <BaseCompensationFilingOrgAmt>139380</BaseCompensationFilingOrgAmt>
        <CompensationBasedOnRltdOrgsAmt>0</CompensationBasedOnRltdOrgsAmt>
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        <OtherCompensationFilingOrgAmt>670</OtherCompensationFilingOrgAmt>
        <OtherCompensationRltdOrgsAmt>0</OtherCompensationRltdOrgsAmt>
        <DeferredCompensationFlngOrgAmt>18704</DeferredCompensationFlngOrgAmt>
        <DeferredCompRltdOrgsAmt>0</DeferredCompRltdOrgsAmt>
        <NontaxableBenefitsFilingOrgAmt>1948</NontaxableBenefitsFilingOrgAmt>
        <NontaxableBenefitsRltdOrgsAmt>0</NontaxableBenefitsRltdOrgsAmt>
        <TotalCompensationFilingOrgAmt>165202</TotalCompensationFilingOrgAmt>
        <TotalCompensationRltdOrgsAmt>0</TotalCompensationRltdOrgsAmt>
        <CompReportPrior990FilingOrgAmt>0</CompReportPrior990FilingOrgAmt>
        <CompReportPrior990RltdOrgsAmt>0</CompReportPrior990RltdOrgsAmt>
      </RltdOrgOfficerTrstKeyEmplGrp>
      <RltdOrgOfficerTrstKeyEmplGrp>
        <PersonNm>NICK DAVIDSON</PersonNm>
        <TitleTxt>VP OF MEMBERSHIP RECRUITMENT</TitleTxt>
        <BaseCompensationFilingOrgAmt>133902</BaseCompensationFilingOrgAmt>
        <CompensationBasedOnRltdOrgsAmt>0</CompensationBasedOnRltdOrgsAmt>
        <BonusFilingOrganizationAmount>3000</BonusFilingOrganizationAmount>
        <BonusRelatedOrganizationsAmt>0</BonusRelatedOrganizationsAmt>
        <OtherCompensationFilingOrgAmt>612</OtherCompensationFilingOrgAmt>
        <OtherCompensationRltdOrgsAmt>0</OtherCompensationRltdOrgsAmt>
        <DeferredCompensationFlngOrgAmt>18204</DeferredCompensationFlngOrgAmt>
        <DeferredCompRltdOrgsAmt>0</DeferredCompRltdOrgsAmt>
        <NontaxableBenefitsFilingOrgAmt>3125</NontaxableBenefitsFilingOrgAmt>
        <NontaxableBenefitsRltdOrgsAmt>0</NontaxableBenefitsRltdOrgsAmt>
        <TotalCompensationFilingOrgAmt>158843</TotalCompensationFilingOrgAmt>
        <TotalCompensationRltdOrgsAmt>0</TotalCompensationRltdOrgsAmt>
        <CompReportPrior990FilingOrgAmt>0</CompReportPrior990FilingOrgAmt>
        <CompReportPrior990RltdOrgsAmt>0</CompReportPrior990RltdOrgsAmt>
      </RltdOrgOfficerTrstKeyEmplGrp>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>PART I, LINE 1A</FormAndLineReferenceDesc>
        <ExplanationTxt>NATIONAL ASSOCIATION OF INTERCOLLEGIATE ATHLETICS PROVIDED THIS BENEFIT TO JAMES CARR DURING CALENDAR YEAR 2024. THE BENEFIT AMOUNT IS INCLUDED IN REPORTABLE COMPENSATION ON FORM 990, PART VII, AND SCHEDULE J.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>PART I, LINE 4B</FormAndLineReferenceDesc>
        <ExplanationTxt>THE FOLLOWING INDIVIDUAL PARTICIPATED IN A RABBI TRUST, A NONQUALIFIED RETIREMENT PLAN, SPONSORED BY NATIONAL ASSOCIATION OF INTERCOLLEGIATE ATHLETICS (NAIA): JAMES CARR IN CALENDAR YEAR 2024, NAIA CONTRIBUTED $30,000 TO THE PLAN.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleJ>
    <IRS990ScheduleM documentId="RetDoc1042900001">
      <OtherNonCashContriTableGrp>
        <NonCashCheckboxInd>X</NonCashCheckboxInd>
        <Desc>EQUIP AND MISC</Desc>
        <ContributionCnt>17</ContributionCnt>
        <NoncashContributionsRptF990Amt>58050</NoncashContributionsRptF990Amt>
        <MethodOfDeterminingRevenuesTxt>FAIR MARKET VALUE</MethodOfDeterminingRevenuesTxt>
      </OtherNonCashContriTableGrp>
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        <FormAndLineReferenceDesc>SCHEDULE M, PART I, COLUMN (B):</FormAndLineReferenceDesc>
        <ExplanationTxt>PART I COLUMN B REPRESENTS THE NUMBER OF CONTRIBUTORS</ExplanationTxt>
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        <FormAndLineReferenceDesc>FORM 990, PART I, ITEM C</FormAndLineReferenceDesc>
        <ExplanationTxt>DBA: NAIA</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION A, LINE 1A</FormAndLineReferenceDesc>
        <ExplanationTxt>THE EXECUTIVE COMMITTEE OF THE COUNCIL OF PRESIDENTS SHALL BE AUTHORIZED TO TRANSACT THE NECESSARY BUSINESS OF THE ASSOCIATION IN THE INTERIM BETWEEN MEETINGS OF THE COUNCIL OF PRESIDENTS.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION A, LINE 6</FormAndLineReferenceDesc>
        <ExplanationTxt>ACADEMIC INSTITUTIONS THAT ARE ACCREDITED BY SELECT ACCREDITING BODIES ARE ELIGIBLE TO BE MEMBERS OF THE NATIONAL ASSOCIATION OF INTERCOLLEGIATE ATHLETICS.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION A, LINE 7A</FormAndLineReferenceDesc>
        <ExplanationTxt>THE COUNCIL OF PRESIDENTS OF THE NATIONAL ASSOCIATION OF INTERCOLLEGIATE ATHLETICS (NAIA) IS THE GOVERNING BODY. THE CHIEF EXECUTIVE OFFICERS OF MEMBER INSTITUTIONS ELECT THE COUNCIL OF PRESIDENTS.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION A, LINE 7B</FormAndLineReferenceDesc>
        <ExplanationTxt>AMENDMENTS TO THE CONSTITUTION AND BYLAWS OF THE NATIONAL ASSOCIATION OF INTERCOLLEGIATE ATHLETICS ARE SUBJECT TO APPROVAL BY THE MEMBER INSTITUTIONS.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION B, LINE 11B</FormAndLineReferenceDesc>
        <ExplanationTxt>A COPY OF FORM 990 AND RELATED SCHEDULES ARE PREPARED BY AN INDEPENDENT CPA FIRM AND REVIEWED BY THE VICE PRESIDENT OF FINANCE. AFTER DISCUSSION AND MAKING ANY REQUIRED CHANGES, THE UPDATED DRAFT IS PROVIDED TO THE COUNCIL OF PRESIDENTS AND THE AUDIT AND INVESTMENTS COMMITTEE. THE COMMITTEE IS RESPONSIBLE FOR ANY OTHER CORRECTIONS AND APPROVAL. ONCE APPROVED, THE FINAL COPY IS PROVIDED TO THE COUNCIL OF PRESIDENTS BEFORE IT IS FILED WITH THE IRS.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION B, LINE 12C</FormAndLineReferenceDesc>
        <ExplanationTxt>NATIONAL ASSOCIATION OF INTERCOLLEGIATE ATHLETICS (NAIA) MAINTAINS A WRITTEN CONFLICT-OF-INTEREST POLICY APPLICABLE TO MEMBERS OF THE COUNCIL OF PRESIDENTS (ITS GOVERNING BODY), MEMBERS OF THE NATIONAL OFFICE LEADERSHIP TEAM, AND MEMBERS OF COMMITTEES WITH GOVERNING BOARD DELEGATED POWERS. COVERED PERSONS ARE REQUIRED TO DISCLOSE ANY ACTUAL OR POSSIBLE CONFLICT OF INTEREST, INCLUDING ANY DIRECT OR INDIRECT FINANCIAL INTEREST IN A TRANSACTION OR ARRANGEMENT (INCLUDING SITUATIONS INVOLVING ENTITIES WITH WHICH THE ORGANIZATION IS NEGOTIATING). DISCLOSURES ARE REVIEWED BY THE EXECUTIVE COMMITTEE OF THE COUNCIL OF PRESIDENTS, WHICH DETERMINES WHETHER A CONFLICT OF INTEREST EXISTS AND, WHEN A CONFLICT IS PRESENT, REVIEWS THE TRANSACTION OR ARRANGEMENT, CONSIDERS ALTERNATIVES, AND APPROVES THE TRANSACTION ONLY BY A VOTE OF DISINTERESTED MEMBERS AFTER DETERMINING IT IS IN THE ORGANIZATION'S BEST INTEREST AND IS FAIR AND REASONABLE. INDIVIDUALS WITH A CONFLICT MAY PROVIDE INFORMATION TO THE EXECUTIVE COMMITTEE BUT ARE REQUIRED TO LEAVE THE MEETING DURING THE DISCUSSION AND VOTE ON THE MATTER, AND THEY ALSO LEAVE DURING THE DETERMINATION OF WHETHER A CONFLICT EXISTS. THE ORGANIZATION DOCUMENTS DISCLOSURES AND DELIBERATIONS IN COMMITTEE MINUTES, INVESTIGATES AND TAKES CORRECTIVE ACTION FOR FAILURES TO DISCLOSE, AND REQUIRES ANNUAL SIGNED CONFLICT-OF-INTEREST STATEMENTS FROM COVERED PERSONS.</ExplanationTxt>
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        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION B, LINE 15</FormAndLineReferenceDesc>
        <ExplanationTxt>THE NATIONAL ASSOCIATION OF INTERCOLLEGIATE ATHLETICS (NAIA) EXECUTIVE COMMITTEE CONSTITUTES THE INDEPENDENT GOVERNING BODY CHARGED WITH THE REVIEW AND APPROVAL OF COMPENSATION ARRANGEMENTS FOR THE PRESIDENT &amp; CHIEF EXECUTIVE OFFICER. IN CARRYING OUT THIS RESPONSIBILITY, THE EXECUTIVE COMMITTEE (1) OBTAINED AND CONSIDERED, IN ADVANCE OF ANY DETERMINATION, APPROPRIATE COMPARABILITY DATA, INCLUDING AN ANALYSIS PREPARED BY AN INDEPENDENT COMPENSATION CONSULTANT; (2) ENSURED THAT ANY INDIVIDUAL WITH A CONFLICT OF INTEREST WAS EXCLUDED FROM THE DISCUSSION, DELIBERATION, AND VOTE WITH RESPECT TO THE COMPENSATION ARRANGEMENT; AND (3) PREPARED AND MAINTAINED CONTEMPORANEOUS DOCUMENTATION MEMORIALIZING THE DELIBERATIONS AND THE BASIS FOR THE DETERMINATION, INCLUDING THE PERSONS PRESENT DURING THE REVIEW, THE COMPARABILITY DATA RELIED UPON, ANY CONFLICTS DISCLOSED AND RECUSALS, AND THE SPECIFIC TERMS OF THE COMPENSATION APPROVED. THESE PROCEDURES WERE LAST COMPLETED IN 2020 AS PART OF 5 YEAR CONTRACT BETWEEN NAIA AND THE PRESIDENT &amp; CHIEF EXECUTIVE OFFICER.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION C, LINE 19</FormAndLineReferenceDesc>
        <ExplanationTxt>THE ORGANIZATION'S GOVERNING DOCUMENTS, CONFLICTS OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC BY MAKING A REQUEST ON-SITE DURING THE SAME PERIOD OF DISCLOSURE AS SET FORTH IN SECTION 6104(D).</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART XII, LINE 2C:</FormAndLineReferenceDesc>
        <ExplanationTxt>THE OVERSIGHT AND SELECTION PROCESS HAS NOT CHANGED SINCE THE PRIOR TAX YEAR.</ExplanationTxt>
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