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The Big 12 Conference Inc

EIN 75-2604555 · Irving, TX

Public records show a registered, tax-exempt organization in good standing.

LegitimacyPassesRegistration and standingFinancial healthFair51 out of 100GovernanceGood73 out of 100Impact evidenceDescribes programsHow well its results are evidenced

What it says it does

THE MISSION OF THE CONFERENCE IS TO: ADVANCE STANDARDS OF SCHOLARSHIP, SPORTSMANSHIP AND EQUITY WITH THE HIGHEST IDEALS OF CONFERENCE MEMBERSHIP; SUPPORT THE DEVELOPMENT OF NATIONAL-CHAMPIONSHIP CALIBER INTERCOLLEGIATE ATHLETIC PROGRAMS; ORGANIZE, PROMOTE AND ADMINISTER INTERCOLLEGIATE ATHLETICS AMONG ITS MEMBER INSTITUTIONS; OPTIMIZE REVENUES AND PROVIDE SUPPORTING SERVICES COMPATIBLE WITH BOTH ACADEMIC AND COMPETITIVE EXCELLENCE; AND ENCOURAGE COLLABORATION IN AREAS BEYOND ATHLETICS THAT BUILDS GOOD-WILL BETWEEN INSTITUTIONS AND PROMOTES THE OVERALL MISSIONS OF THE UNIVERSITIES.

Income
$610.9 million
Spending
$609.4 million
Spent on programs
96%
Reserves
0.2 months of spending
Largest source of income
fees for its services, 97%
Employees
51
Volunteers
0
Highest pay
$5.6 million, commissioner

Source: Form 990 for the year ending June 30, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Financial health

Fair: 51 out of 100. Higher than 25% of charities in its peer group (education, over $100m).

  • Reserves

    4 of 35

    Spendable reserves would cover 0.2 months of spending.

  • Debt

    5 of 20

    It owes 75% of what it owns.

  • Living within its means

    12 of 15

    Income exceeded spending by 0% of income.

  • Income trend

    15 of 15

    Income rose 24% on the year before.

  • Spending floor

    15 of 15

    96% of spending went to programs and raising each dollar of donations cost 0 cents.

Source: Form 990 for the year ending June 30, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Governance

Good: 73 out of 100. Higher than 3% of charities in its peer group (education, over $100m).

  • Independent board

    5 of 25

    0 of 14 voting board members are independent.

  • Conflict of interest policy

    15 of 15

    Has a written conflict of interest policy.

  • Whistleblower policy

    8 of 8

    Has a written whistleblower policy.

  • Record keeping policy

    0 of 7

    Reports no written policy on keeping and destroying records.

  • Board minutes

    5 of 5

    Keeps minutes of board meetings.

  • Board sees the tax return

    10 of 10

    Gave the board a copy of this return before filing it.

  • Pay set independently

    5 of 5

    Sets its chief executive's pay through independent review and comparison.

  • Independent check of accounts

    15 of 15

    Its accounts were audited by an independent accountant.

  • No reported misuse

    10 of 10

    Reports no diversion of assets, excess benefits or loans to insiders.

Source: Form 990 for the year ending June 30, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Impact evidence

Describes programs. Its tax return describes what it does but we have found no measurable results in it.

Programs described in its return (1)
  1. $587.4 million spent. THE CONFERENCE COLLECTS REVENUE ON BEHALF OF THE MEMBER SCHOOLS FROM TELEVISION AGREEMENTS, BOWL GAMES, AND CHAMPIONSHIP EVENTS, AS WELL AS GRANTS FROM THE NATIONAL COLLEGIATE ATHLETIC ASSOCIATION (NCAA) AND REMITS NET REVENUES TO THE MEMBER SCHOOL'S ATHLETIC DEPARTMENT.

Source: Form 990 for the year ending June 30, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Legitimacy checks

  1. Is it registered with the IRS? Passed.

    Listed in the IRS master file of tax-exempt organizations as a 501(c)(3) charitable organization.

    Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.

  2. Has the IRS revoked its tax-exempt status? Passed.

    Not on the IRS automatic revocation list.

    Source: Automatic revocation of exemption list, Internal Revenue Service, file dated October 13, 2026.

  3. Are donations tax-deductible? Passed.

    On the IRS list of organizations eligible to receive tax-deductible contributions.

    Source: Publication 78 data: organizations eligible for tax-deductible contributions, Internal Revenue Service, file dated October 13, 2026.

  4. Is it keeping up with its IRS filings? Passed.

    Most recent return on file covers the year ending June 2025.

    Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.

  5. How long has it been tax-exempt? Passed.

    Recognized by the IRS since May 1996.

    Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.

  6. Is it in good standing with state regulators? Passed.

    Not on California's list of charities barred from soliciting. Other states are not yet checked.

    Source: May Not Operate or Solicit for Charitable Purposes list, California Attorney General, Registry of Charities and Fundraisers, file dated October 21, 2026.

Ratings and checks are our reading of public records, using the published method. They are not a statement about anyone's honesty. If you work for this organization, you can send corrections or results, confirm you want gifts through Veridonate, or ask to be removed from giving.