Civic Intelligence

National Association Of

EIN 44-0544805 • 501(c)3 • Kansas City, MO

View Organization Page

Profile

The naia's mission is to promote the education and development of students through intercollegiate athletics participation

120 W 12th Street 700Kansas City, MO 64105

www.naia.org

Siviq Scores

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

Liabilities / Assets

73rd percentile

0.45x

Higher debt load relative to assets than 73% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2025

Liabilities / Revenue

68th percentile

0.46x

Higher debt load relative to revenue than 68% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2025

Net Margin

27th percentile

-3.5%

Higher net margin than 27% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2025

Top Officer Pay

91st percentile

$527,970

Higher top officer pay than 91% of similar nonprofits.

Top officer pay equals 3.6% of source-year revenue.

501(c)3 • $10M-$25M nonprofits • Source year 2025

Asset Growth

27th percentile

-1.7%

Faster asset growth than 27% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Annualized from 2024 to 2025

Revenue Growth

48th percentile

6.3%

Faster revenue growth than 48% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Annualized from 2024 to 2025

Balance Sheet
Liabilities / Assets73rd percentile

Assets

Down

$15,462,461

Down $778,814 (-4.8%) from 2023

Liabilities

Down

$6,969,536

Down $820,530 (-11%) from 2023

Net Assets

Up

$8,492,925

Up $41,716 (+0.5%) from 2023

Operations
Liabilities / Revenue68th percentileNet Margin27th percentile

Revenue

Up

$13,710,625

Up $406,556 (+3.1%) from 2023

Expenses

Up

$14,067,264

Up $910,702 (+6.9%) from 2023

Net Income

Down

-$356,639

Down $504,146 (-342%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth27th percentile

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

$20M$15M$10M$5.0M$0Assets 2011: $2,670,408Liabilities 2011: $1,580,193Net Assets 2011: $1,090,2152011Assets 2012: $3,208,842Liabilities 2012: $1,569,101Net Assets 2012: $1,639,7412012Assets 2013: $3,249,477Liabilities 2013: $1,388,446Net Assets 2013: $1,861,0312013Assets 2014: $3,543,750Liabilities 2014: $1,556,207Net Assets 2014: $1,987,5432014Assets 2015: $3,698,679Liabilities 2015: $1,491,147Net Assets 2015: $2,207,5322015Assets 2016: $4,066,162Liabilities 2016: $1,366,616Net Assets 2016: $2,699,5462016Assets 2017: $4,458,961Liabilities 2017: $1,381,971Net Assets 2017: $3,076,9902017Assets 2018: $5,533,036Liabilities 2018: $1,748,174Net Assets 2018: $3,784,8622018Assets 2019: $7,259,925Liabilities 2019: $2,713,903Net Assets 2019: $4,546,0222019Assets 2020: $9,234,718Liabilities 2020: $4,103,770Net Assets 2020: $5,130,9482020Assets 2021: $12,665,426Liabilities 2021: $5,904,978Net Assets 2021: $6,760,4482021Assets 2022: $12,204,653Liabilities 2022: $3,975,784Net Assets 2022: $8,228,8692022Assets 2023: $16,241,275Liabilities 2023: $7,790,066Net Assets 2023: $8,451,2092023Assets 2024: $15,462,461Liabilities 2024: $6,969,536Net Assets 2024: $8,492,9252024

Highlighted filing

2024

Assets$15,462,461
Liabilities$6,969,536
Net Assets$8,492,925
Open 2024 Filing

Operations Trend

Revenue Growth48th percentile

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

$15M$10M$5.0M$0-$5.0MExpenses 2011: $5,124,2032011Expenses 2012: $5,979,7592012Expenses 2013: $6,675,6282013Revenue 2014: $7,324,396Expenses 2014: $7,278,584Net Income 2014: $45,8122014Revenue 2015: $7,779,825Expenses 2015: $7,629,346Net Income 2015: $150,4792015Revenue 2016: $8,365,617Expenses 2016: $7,898,603Net Income 2016: $467,0142016Revenue 2017: $9,043,218Expenses 2017: $8,690,774Net Income 2017: $352,4442017Revenue 2018: $9,744,837Expenses 2018: $9,061,965Net Income 2018: $682,8722018Revenue 2019: $10,118,465Expenses 2019: $9,400,805Net Income 2019: $717,6602019Revenue 2020: $9,758,970Expenses 2020: $9,474,044Net Income 2020: $284,9262020Revenue 2021: $11,896,472Expenses 2021: $10,266,972Net Income 2021: $1,629,5002021Revenue 2022: $13,287,204Expenses 2022: $11,818,783Net Income 2022: $1,468,4212022Revenue 2023: $13,304,069Expenses 2023: $13,156,562Net Income 2023: $147,5072023Revenue 2024: $13,710,625Expenses 2024: $14,067,264Net Income 2024: -$356,6392024

Highlighted filing

2024

Revenue$13,710,625
Expenses$14,067,264
Net Income-$356,639
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$15,462,461
Liabilities
$6,969,536
Net assets
$8,492,925
Revenue
$13,710,625
Expenses
$14,067,264
Net income
-$356,639
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$15.5$6.97$8.49$13.7$14.1$0.36
2023Detailed filing. Detailed filing data is available for this year.$16.2$7.79$8.45$13.3$13.2$0.15
2022Detailed filing. Detailed filing data is available for this year.$12.2$3.98$8.23$13.3$11.8$1.47
2021Detailed filing. Detailed filing data is available for this year.$12.7$5.90$6.76$11.9$10.3$1.63
2020Detailed filing. Detailed filing data is available for this year.$9.23$4.10$5.13$9.76$9.47$0.28
2019Detailed filing. Detailed filing data is available for this year.$7.26$2.71$4.55$10.1$9.40$0.72
2018Detailed filing. Detailed filing data is available for this year.$5.53$1.75$3.78$9.74$9.06$0.68
2017Detailed filing. Detailed filing data is available for this year.$4.46$1.38$3.08$9.04$8.69$0.35
2016Detailed filing. Detailed filing data is available for this year.$4.07$1.37$2.70$8.37$7.90$0.47
2015Detailed filing. Detailed filing data is available for this year.$3.70$1.49$2.21$7.78$7.63$0.15
2014Detailed filing. Detailed filing data is available for this year.$3.54$1.56$1.99$7.32$7.28$0.05
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.25$1.39$1.86$6.68
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.21$1.57$1.64$5.98
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.67$1.58$1.09$5.12
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2023 to Jun 30, 2024
Signed
Apr 18, 2025
Return Version
2023v6.0
Gross Receipts
$14,635,423
Mission and Program Overview

Mission

The national association of intercollegiate athletics (naia)'s mission is to promote the education and development of students through intercollegiate athletics participation.

Promote higher education and development through intercollegiate athletics.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$3,235,168$4,680,531▲ $1,445,363
Savings and Temporary Cash Investments$3,100,682$2,206,420▼ $894,262
Cash and Non-Interest-Bearing Accounts$2,859,070$2,118,413▼ $740,657
Accounts Receivable$1,504,454$1,575,469▲ $71,015
Land, Buildings, and Equipment, Net$1,515,486$1,147,394▼ $368,092
Prepaid Expenses and Deferred Charges$263,788$311,517▲ $47,729
Total Assets$16,241,275$15,462,461▼ $778,814
Other Assets Total$3,762,627$3,422,717▼ $339,910
Liabilities
Other Liabilities$3,973,917$3,657,431▼ $316,486
Deferred Revenue$2,263,076$1,860,281▼ $402,795
Accounts Payable and Accrued Expenses$1,553,073$1,451,824▼ $101,249
Total Liabilities$7,790,066$6,969,536▼ $820,530
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$8,451,209$8,492,925▲ $41,716
Total Net Assets Fund Balance$8,451,209$8,492,925▲ $41,716
Total Liabilities and Net Assets / Fund Balance$16,241,275$15,462,461▼ $778,814

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$994,428$2,310,727$3,305,155
Leasehold Improvements$82,654$41,638$124,292
Other Land Buildings$70,312-$70,312
Other Assets Org$3,302,717--
Compensation and Service Providers
Top Officer Pay91st percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Jim CarrPresident & CEOFT$420,549$107,421$527,970
Lynn ParmanChief Operating OfficerFT$217,166$39,256$256,422
Kevin DeeSr. VP of Membership & FinanceFT$163,476$55,804$219,280
Leah MccormackVP of Business DevelopmentFT$130,430$42,866$173,296
Chesney SalleeVP of Membership Value & GovernanceFT$132,589$37,051$169,640
Scott HaroldVP of Information TechnologyFT$139,489$25,323$164,812
Nick DavidsonVP of Membership RecruitmentFT$134,010$25,301$159,311
Jennifer SaabDirector of Communications-$105,927$39,680$145,607
Scott RardenDirector of Business Intelligence-$102,145$33,432$135,577
Laura SimcoxDirector of Human Resources-$100,553$33,028$133,581
Paige SalveterVP of MarketingFT$77,463$7,012$84,475

Board Members and Trustees

NameTitle
Amy NovakExecutive Committee Chair
Barbara McmillinCommittee Member
Bobby HallCommittee Member
David ArmstrongCommittee Member
David HoagCommittee Member
Erik HoekstraCommittee Member
Gene CrumeCommittee Member
Herman FeltonCommittee Member
James AmmonsCommittee Member
Joe WomackCommittee Member
John CechCommittee Member
John OttossonCommittee Member
Karl EinolfCommittee Member
Len MunsilCommittee Member
Norman HallCommittee Member
Paul MaurerCommittee Member
Paul StumbCommittee Member
Rick BaileyCommittee Member
Ryan SmithCommittee Member
Ryan TiptonCommittee Member
Scott RichCommittee Member
Terry KimbrowCommittee Member
Reggies WenyikaCommittee Member (thru 03/2024)
Polly PetersonCommittee Member (thru 09/2023)
Brent EllisExecutive Committee
Brian Van HornExecutive Committee
Cynthia PembertonExecutive Committee
Revenue and Support

Revenue Composition

Contributions and Grants
$88,050
Program Service Revenue
$12,507,356
Investment Income
$165,765
Other Revenue
$949,454
All Other Contributions
$88,050
Change in Net Assets
$-356,639

Noncash Contribution Practices

Property subject to holding requirements
No
Reviewed unusual noncash gifts
Yes
Third parties used for noncash contributions
No

Noncash Contributions

Contribution TypeContribution CountReported AmountValuation Method
Other Non Cash Contri Table1$88,050Fair Market
Total Noncash Contributions1$88,050-

Audited Revenue Reconciliation

Revenue per Audited Statements
$13,681,498
Revenue Not Reported on Financial Statements
$29,127
Revenue Not Reported on Form 990
$551,840
Total Revenue per Audited Statements
$14,233,338
Total Revenue per Form 990
$13,710,625
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$7,438,804
Other Expenses$6,628,460
Total Fundraising Expense$115,324
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees$1,705,029$1,400,826$47,326$3,153,181
Comp Disqual Persons$1,600,047$1,314,575$44,412$2,959,034
Travel$1,538,664$70,825-$1,609,489
Other Salaries and Wages$498,033$409,176$13,824$921,033
Occupancy$168,218$433,090-$601,308
Depreciation Depletion$49,071$483,162-$532,233
Office Expenses$113,784$307,961-$421,745
Payroll Taxes$219,297$180,172$6,087$405,556
Information Technology-$362,511-$362,511
Advertising$66,204$202,079-$268,283
All Other Expenses$98,747$137,400-$236,147
Insurance$62,126$109,185-$171,311
Other Expenses$91,582$67,230$3,675$158,812
Fees for Services Other-$41,358-$41,358
Fees for Services Accounting-$29,345-$29,345
Fees for Service Investment Mgmnt Fees-$29,127-$29,127
Fees for Services Legal-$21,302-$21,302
Total Functional Expenses$7,892,271$6,059,669$115,324$14,067,264

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$14,191,622
Total Expenses per Form 990$14,067,264
Expenses per Audited Statements$14,038,137
Expenses Not Reported on Form 990$153,485
Expenses Not Reported on Financial Statements$29,127
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
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Lease Liability$3,537,431
Deferred Compensation$120,000
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
Yes
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 7A

“The organization's council of presidents are elected by presidents of the various conferences and independent institution presidents.”

Form 990, Part VI, Section A, Line 7B

“Changes to the organization's constitution and by-laws are the only decisions of the governing body that are subject to approval by other persons.”

Form 990, Part VI, Section B, Line 11B

“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 full governing body before it is signed by the ceo and filed with the irs.”

Form 990, Part VI, Section B, Line 12C

“Officers, directors and key employees review and sign a new conflict of interest policy annually which serves as a reminder that it is their duty to disclose any potential conflict of interest. The council of presidents executive committee is responsible for implementing the conflict of interest policy, including review and determination of potential conflicts. The person with the potential conflict may make a presentation to the executive committee, but he/she is not involved in the discussion or the determination of the potential conflict. There have been no disclosures made, nor have any been discovered by management since implementation of the policy.”

Form 990, Part VI, Section B, Line 15

“The salary of the president/ceo is set forth in an employment contract with jim carr, president/ceo. The executive committee of the council of presidents has been responsible for subsequent contract renewals. All other salaries are approved in total by the council of presidents as part of the overall annual budget of the naia. Management determines how to allocate the total salary dollars approved by the council of presidents.”

Form 990, Part VI, Section C, Line 19

“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).”

Filing and Contact Details

Filer

Filer Name
National Association of
EIN
44-0544805
Phone
8165958000
Address
120 W 12TH STREET 700, KANSAS CITY, MO 64105
Doing Business As
Naia

Signing Officer

Name
James Carr
Title
President and CEO
Phone
8165958000
Signed
2025-04-18
Discuss with paid preparer
Yes

Organization Details

Principal Officer
James Carr
Formed
1961
Legal Domicile
Mo
Voting Board Members
25
Independent Board Members
25
Employees
137
Volunteers
100

Preparer

Firm
Rsm US Llp
Address
4622 PENNSYLVANIA AVE STE 1100, KANSAS CITY, MO 64112
Preparer
Kevin Ensminger
Phone
8167533000
Supplemental Narrative

Financial Statement Notes

PART X, LINE 2:

“The 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 2019 and forward.”

PART XI, LINE 2D - OTHER ADJUSTMENTS:

“Fundraising expenses 91,097.”

PART XII, LINE 2D - OTHER ADJUSTMENTS:

“Fundraising expenses 91,097.”

Raw XML AppendixShowing 400 of 893 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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IRS990/Form990PartVIISectionAGrp/TitleTxt0EXECUTIVE COMMITTEE CHAIR
IRS990/Form990PartVIISectionAGrp/TitleTxt1EXECUTIVE COMMITTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt2EXECUTIVE COMMITTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt3EXECUTIVE COMMITTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt4COMMITTEE MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt5COMMITTEE MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt6COMMITTEE MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt7COMMITTEE MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt8COMMITTEE MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt9COMMITTEE MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt10COMMITTEE MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt11COMMITTEE MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt12COMMITTEE MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt13COMMITTEE MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt14COMMITTEE MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt15COMMITTEE MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt16COMMITTEE MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt17COMMITTEE MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt18COMMITTEE MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt19COMMITTEE MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt20COMMITTEE MEMBER (THRU 09/2023)
IRS990/Form990PartVIISectionAGrp/TitleTxt21COMMITTEE MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt22COMMITTEE MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt23COMMITTEE MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt24COMMITTEE MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt25COMMITTEE MEMBER (THRU 03/2024)
IRS990/Form990PartVIISectionAGrp/TitleTxt26COMMITTEE MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt27PRESIDENT & CEO
IRS990/Form990PartVIISectionAGrp/TitleTxt28CHIEF OPERATING OFFICER
IRS990/Form990PartVIISectionAGrp/TitleTxt29SR. VP OF MEMBERSHIP & FINANCE
IRS990/Form990PartVIISectionAGrp/TitleTxt30VP OF BUSINESS DEVELOPMENT
IRS990/Form990PartVIISectionAGrp/TitleTxt31VP OF INFORMATION TECHNOLOGY
IRS990/Form990PartVIISectionAGrp/TitleTxt32VP OF MEMBERSHIP VALUE & GOVERNANCE
IRS990/Form990PartVIISectionAGrp/TitleTxt33VP OF MARKETING
IRS990/Form990PartVIISectionAGrp/TitleTxt34VP OF MEMBERSHIP RECRUITMENT
IRS990/Form990PartVIISectionAGrp/TitleTxt35DIR OF BUSINESS INTELLIGENCE
IRS990/Form990PartVIISectionAGrp/TitleTxt36DIR OF COMMUNICATIONS
IRS990/Form990PartVIISectionAGrp/TitleTxt37DIR OF HUMAN RESOURCES
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