TY 2019 Form 990 Schedule O

efile Public Visual Render ObjectId: 202111379349303256 - Submission: 2021-05-17 TIN: 36-3640583

SCHEDULE O
(Form 990 or 990-EZ)

Department of the Treasury
Internal Revenue Service

Supplemental Information to Form 990 or 990-EZ

Complete to provide information for responses to specific questions on
Form 990 or 990-EZ or to provide any additional information.
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Attach to Form 990 or 990-EZ.
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Go to www.irs.gov/Form990 for the latest information.

OMB No. 1545-0047

2019

Open to Public
Inspection

Name of the organization

The Big Ten Conference Inc

Employer identification number

36-3640583

Return Reference	Explanation
Form 990, Part VI, Section A, line 6	The Big Ten Conference, Inc. is made up of 14 member institutions who receive distributions from the organization.
Form 990, Part VI, Section B, line 11b	The Form 990 is prepared by our external tax advisor with data provided by our organization. A draft of the Form 990 is provided to management for review and comment. The reviewed Form 990 is then presented to the audit committee for their review. The Form 990 is then provided to the organization's governing body before it is filed.
Form 990, Part VI, Section B, line 12c	Each employee is provided a copy of the conflict of interest policy and must complete, sign and date a disclosure statement at the beginning of his or her term of service or employment, and the beginning of each fiscal year thereafter. The Budget Committee reviews and monitors the conflict of interest policy on an annual basis.
Form 990, Part VI, Section B, line 15a	A thorough compensation study is performed every few years for the Commissioner's position by an independent third party. The last compensation study was performed in 2016. The results were presented to the Board of Directors who have the authority to approve any compensation changes. A less formalized process is in place for all other positions. Human Resources and Finance will present all compensation recommendations to the Commissioner who has the ultimate authority to approve. Compensation adjustments are broadly based upon performance reviews, outside market research, and informal surveys of other conferences to obtain compensation for similar positions.
Form 990, Part VI, Section C, line 19	The Conference makes its Form 990 available to the public upon request for the same period of disclosure as set forth in IRC Section 6104(d). The Conference does not make its financial statements or conflict of interest policy available to the public. The governing documents are on file with the State of Delaware.
Form 990, Part XI, line 9:	Big Ten Network Holdings, LLC Dividend -46,754,000. Income from Equity Investments 44,139,932. Rescinded Grants 3,750.

Return Reference

Explanation

Form 990, Part VI, Section A, line 6

The Big Ten Conference, Inc. is made up of 14 member institutions who receive distributions from the organization.

Form 990, Part VI, Section B, line 11b

The Form 990 is prepared by our external tax advisor with data provided by our organization. A draft of the Form 990 is provided to management for review and comment. The reviewed Form 990 is then presented to the audit committee for their review. The Form 990 is then provided to the organization's governing body before it is filed.

Form 990, Part VI, Section B, line 12c

Each employee is provided a copy of the conflict of interest policy and must complete, sign and date a disclosure statement at the beginning of his or her term of service or employment, and the beginning of each fiscal year thereafter. The Budget Committee reviews and monitors the conflict of interest policy on an annual basis.

Form 990, Part VI, Section B, line 15a

A thorough compensation study is performed every few years for the Commissioner's position by an independent third party. The last compensation study was performed in 2016. The results were presented to the Board of Directors who have the authority to approve any compensation changes. A less formalized process is in place for all other positions. Human Resources and Finance will present all compensation recommendations to the Commissioner who has the ultimate authority to approve. Compensation adjustments are broadly based upon performance reviews, outside market research, and informal surveys of other conferences to obtain compensation for similar positions.

Form 990, Part VI, Section C, line 19

The Conference makes its Form 990 available to the public upon request for the same period of disclosure as set forth in IRC Section 6104(d). The Conference does not make its financial statements or conflict of interest policy available to the public. The governing documents are on file with the State of Delaware.

Form 990, Part XI, line 9:

Big Ten Network Holdings, LLC Dividend -46,754,000. Income from Equity Investments 44,139,932. Rescinded Grants 3,750.

For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ.

Cat. No. 51056K

Schedule O (Form 990 or 990-EZ) 2019

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