Civic Intelligence

National Junior College Athletic Association

EIN 41-6023833 • 501(c)3 • Charlotte, NC

View Organization Page

Profile

To foster a national program of athletic participation in an environment that supports equitable opportunities consistent with the educational objectives of member colleges.

8801 JM Keynes Drive STE 450Charlotte, NC 28262

www.njcaa.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

72nd percentile

0.36x

Higher debt load relative to assets than 72% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2024

Liabilities / Revenue

75th percentile

0.51x

Higher debt load relative to revenue than 75% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2024

Net Margin

62nd percentile

10%

Higher net margin than 62% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2024

Top Officer Pay

23rd percentile

$0

Higher top officer pay than 23% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

501(c)3 • $5M-$10M nonprofits • Source year 2024

Asset Growth

60th percentile

7.4%

Faster asset growth than 60% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Annualized from 2023 to 2024

Revenue Growth

60th percentile

13%

Faster revenue growth than 60% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets72nd percentile

Assets

Up

$6,817,224

Up $2,001,805 (+42%) from 2022

Liabilities

Up

$2,448,257

Up $1,905,977 (+351%) from 2022

Net Assets

Up

$4,368,967

Up $95,828 (+2.2%) from 2022

Operations
Liabilities / Revenue75th percentileNet Margin62nd percentile

Revenue

Up

$4,562,124

Up $712,418 (+19%) from 2022

Expenses

Up

$4,466,296

Up $728,092 (+19%) from 2022

Net Income

Down

$95,828

Down $15,674 (-14%) from 2022

Trend Graphs

Balance Sheet Trend

Asset Growth60th percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

$8.0M$6.0M$4.0M$2.0M$0Assets 2011: $2,898,889Liabilities 2011: $750,812Net Assets 2011: $2,148,0772011Assets 2012: $3,356,447Liabilities 2012: $1,270,461Net Assets 2012: $2,085,9862012Assets 2013: $3,431,065Liabilities 2013: $868,356Net Assets 2013: $2,562,7092013Assets 2014: $3,436,732Liabilities 2014: $732,824Net Assets 2014: $2,703,9082014Assets 2015: $3,629,206Liabilities 2015: $915,879Net Assets 2015: $2,713,3272015Assets 2016: $3,766,079Liabilities 2016: $1,028,050Net Assets 2016: $2,738,0292016Assets 2017: $3,607,764Liabilities 2017: $611,746Net Assets 2017: $2,996,0182017Assets 2018: $3,842,656Liabilities 2018: $733,321Net Assets 2018: $3,109,3352018Assets 2019: $3,639,315Liabilities 2019: $547,558Net Assets 2019: $3,091,7572019Assets 2020: $3,676,464Liabilities 2020: $510,027Net Assets 2020: $3,166,4372020Assets 2021: $4,854,958Liabilities 2021: $693,321Net Assets 2021: $4,161,6372021Assets 2022: $4,815,419Liabilities 2022: $542,280Net Assets 2022: $4,273,1392022Assets 2023: $6,817,224Liabilities 2023: $2,448,257Net Assets 2023: $4,368,9672023

Highlighted filing

2023

Assets$6,817,224
Liabilities$2,448,257
Net Assets$4,368,967
Open 2023 Filing

Operations Trend

Revenue Growth60th percentile

Revenue, expenses, and net income by year, with the latest filing highlighted.

$6.0M$4.0M$2.0M$0-$2.0MRevenue 2011: $1,529,257Expenses 2011: $1,469,499Net Income 2011: $59,7582011Expenses 2012: $1,718,2902012Expenses 2013: $1,374,9202013Revenue 2014: $1,620,143Expenses 2014: $1,513,149Net Income 2014: $106,9942014Revenue 2015: $1,662,717Expenses 2015: $1,635,528Net Income 2015: $27,1892015Revenue 2016: $1,810,205Expenses 2016: $1,781,182Net Income 2016: $29,0232016Revenue 2017: $1,954,299Expenses 2017: $1,712,011Net Income 2017: $242,2882017Revenue 2018: $2,003,879Expenses 2018: $1,890,560Net Income 2018: $113,3192018Revenue 2019: $2,516,638Expenses 2019: $2,385,287Net Income 2019: $131,3512019Revenue 2020: $2,635,542Expenses 2020: $2,785,586Net Income 2020: -$150,0442020Revenue 2021: $4,218,539Expenses 2021: $2,964,306Net Income 2021: $1,254,2332021Revenue 2022: $3,849,706Expenses 2022: $3,738,204Net Income 2022: $111,5022022Revenue 2023: $4,562,124Expenses 2023: $4,466,296Net Income 2023: $95,8282023

Highlighted filing

2023

Revenue$4,562,124
Expenses$4,466,296
Net Income$95,828
Open 2023 Filing

Filings

Most recent year

2023 • Form 990Summary only. Only limited summary data is available for this year.

Open filing
Assets
$6,817,224
Liabilities
$2,448,257
Net assets
$4,368,967
Revenue
$4,562,124
Expenses
$4,466,296
Net income
$95,828
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2023Summary only. Only limited summary data is available for this year.$6.82$2.45$4.37$4.56$4.47$0.10
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.82$0.54$4.27$3.85$3.74$0.11
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.85$0.69$4.16$4.22$2.96$1.25
2020Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.68$0.51$3.17$2.64$2.79$0.15
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.64$0.55$3.09$2.52$2.39$0.13
2018Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.84$0.73$3.11$2.00$1.89$0.11
2017Summary only. Only limited summary data is available for this year.$3.61$0.61$3.00$1.95$1.71$0.24
2016Detailed filing. Detailed filing data is available for this year.$3.77$1.03$2.74$1.81$1.78$0.03
2015Detailed filing. Detailed filing data is available for this year.$3.63$0.92$2.71$1.66$1.64$0.03
2014Detailed filing. Detailed filing data is available for this year.$3.44$0.73$2.70$1.62$1.51$0.11
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.43$0.87$2.56$1.37
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.36$1.27$2.09$1.72
2011Summary only. Only limited summary data is available for this year.$2.90$0.75$2.15$1.53$1.47$0.06
Latest Detailed Filing

The latest 2023 filing currently has summary financial data only. Showing the latest detailed filing from 2021 below.

Jump To
Filing Snapshot
Filing Period
Aug 1, 2020 to Jul 31, 2021
Signed
Nov 14, 2021
Return Version
2020v4.1
Gross Receipts
$4,218,539
Mission and Program Overview

Mission

To foster a national program of athletic participation in an environment that supports equitable opportunities consistent with the educational objectives of member colleges.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$2,666,689$3,347,632▲ $680,943
Cash and Non-Interest-Bearing Accounts$590,319$976,918▲ $386,599
Accounts Receivable$54,417$269,469▲ $215,052
Land, Buildings, and Equipment, Net$276,782$152,503▼ $124,279
Prepaid Expenses and Deferred Charges$57,049$77,170▲ $20,121
Total Assets$3,676,464$4,854,958▲ $1,178,494
Other Assets Total$31,208$31,266▲ $58
Liabilities
Other Liabilities$502,306$429,765▼ $72,541
Deferred Revenue-$246,874-
Accounts Payable and Accrued Expenses$7,721$16,682▲ $8,961
Total Liabilities$510,027$693,321▲ $183,294
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$3,132,117$4,161,637▲ $1,029,520
Net Assets With Donor Restrictions$34,320--
Total Net Assets Fund Balance$3,166,437$4,161,637▲ $995,200
Total Liabilities and Net Assets / Fund Balance$3,676,464$4,854,958▲ $1,178,494

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$152,503$40,495-
Compensation and Service Providers
Top Officer Pay23rd percentile

Board Members and Trustees

NameTitle
Mick McDanielBoard Chair
Bill CampionDirector
Bobby HudsonDirector
Brent HarrisDirector
Cali CrawfordDirector
Carl HeinrichDirector
Christopher DePewDirector
Dal VossDirector
Dan KinneyDirector
Darren PannierDirector
David ElderDirector
Dean MyrickDirector
Doug StotlerDirector
Gary BroadhurstDirector
Garyl HuberDirector
Jay LeeDirector
Jerry SmithDirector
Jo Ann Rogers TodaroDirector
Kerri-Ann McTiernanDirector
Linwood HartsellDirector
Marci HenryDirector
Marcilina GrayerDirector
Margaret McmenaminDirector
Mary YoungDirector
Michael MatuliaDirector
Michael St JohnDirector
Michelle IveyDirector
Michelle RubbleDirector
Robert ExleyDirector
Robert NielsonDirector
Sherman ForbesDirector
Stan FeasterDirector
Steve CrittendenDirector
Thom McDonaldDirector
Thomas StewartDirector
Tim DrainDirector
Tony MiksaDirector
Troy TuckerDirector
Christopher ParkerCEO
Revenue and Support

Revenue Composition

Contributions and Grants
$1,874,918
Program Service Revenue
$1,662,616
Investment Income
$681,005
Other Revenue
$0
Change in Net Assets
$1,254,233

Audited Revenue Reconciliation

Revenue per Audited Statements
$4,218,539
Total Revenue per Audited Statements
$4,218,539
Total Revenue per Form 990
$4,218,539
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,555,121
Other Expenses$1,409,185
Total Fundraising Expense$124,196
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$982,923$474,777$97,421$1,555,121
Office Expenses$319,187$213,111$26,775$559,073
Advertising$210,788--$210,788
Other Expenses$94,781$94,780-$189,561
Depreciation Depletion$18,873--$18,873
Total Functional Expenses$2,057,183$782,927$124,196$2,964,306

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$2,964,306
Total Expenses per Audited Statements$2,964,306
Total Expenses per Form 990$2,964,306
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
SBA PPP Loan$289,750
Straight Line Rent Payable$73,784
Accrued Expenses$53,614
Sublease Security Deposit$12,617
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Members or stockholder classes and rights Part VI line 6

“The organization has over 500 member colleges.”

Member election for additional members Part VI line 7A

“The member institutions are divided into geographic regions, and each region elects a representative to the board of directors.”

Form 990 governing body review Part VI line 11

“The Executive Director and the Executive Committee will review and approve a draft of the 990. A final version will be filed with the Internal Revenue Service.”

Conflict of interest policy compliance Part VI line 12C

“The Board of Directors annually sign and return the conflict of interest policy at the beginning of the fiscal year.”

CEO executive director top management comp Part VI line 15A

“The Finance and Budget Committee determines the Executive Directors salary. The Salaries of all other employees are recommended by the Executive Director and approved by the Finance and Budget Committee.”

Other officer or key employee compensation Part VI line 15B

“The Salaries of all other employees are recommended by the Executive Director and approved by the Finance and Budget Committee.”

Governing documents etc available to public Part VI line 19

“The Associations governing documents are available upon request.”

Filing and Contact Details

Filer

Filer Name
National Junior College Athletic Association
EIN
41-6023833
Address
8801 JM Keynes Drive STE 450, Charlotte, NC 28262

Signing Officer

Name
Christopher Parker
Title
CEO
Phone
7195909788
Signed
2021-11-14
Discuss with paid preparer
Yes

Organization Details

Formed
1938
Legal Domicile
Nc
Voting Board Members
37
Independent Board Members
37
Employees
0

Preparer

Firm
Cobb Pllc
Address
7427 Mat M Hill Rd 105-180, Charlotte, NC 28227
Preparer
J Kevin Cobb
Phone
7045780771
Raw XML AppendixShowing 400 of 704 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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