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ObjectId: 202330529349300133 - Submission: 2023-02-21
TIN: 58-0652518
Schedule J
(Form 990)
Department of the Treasury
Internal Revenue Service
Compensation Information
For certain Officers, Directors, Trustees, Key Employees, and Highest
Compensated Employees
Complete if the organization answered "Yes" on Form 990, Part IV, line 23.
Attach to Form 990.
Go to
www.irs.gov/Form990
for instructions and the latest information.
OMB No. 1545-0047
20
21
Open to Public Inspection
Name of the organization
University of Georgia Athletic Assn Inc
Employer identification number
58-0652518
Part I
Questions Regarding Compensation
Yes
No
1a
Check the appropiate box(es) if the organization provided any of the following to or for a person listed on Form
990, Part VII, Section A, line 1a. Complete Part III to provide any relevant information regarding these items.
First-class or charter travel
Housing allowance or residence for personal use
Travel for companions
Payments for business use of personal residence
Tax idemnification and gross-up payments
Health or social club dues or initiation fees
Discretionary spending account
Personal services (e.g., maid, chauffeur, chef)
b
If any of the boxes on Line 1a are checked, did the organization follow a written policy regarding payment or reimbursement or provision of all of the expenses described above? If "No," complete Part III to explain
.....
1b
Yes
2
Did the organization require substantiation prior to reimbursing or allowing expenses incurred by all
directors, trustees, officers, including the CEO/Executive Director, regarding the items checked on Line 1a?
....
2
Yes
3
Indicate which, if any, of the following the filing organization used to establish the compensation of the
organization's CEO/Executive Director. Check all that apply. Do not check any boxes for methods
used by a related organization to establish compensation of the CEO/Executive Director, but explain in Part III.
Compensation committee
Written employment contract
Independent compensation consultant
Compensation survey or study
Form 990 of other organizations
Approval by the board or compensation committee
4
During the year, did any person listed on Form 990, Part VII, Section A, line 1a, with respect to the filing organization or a related organization:
a
Receive a severance payment or change-of-control payment?
.............
4a
Yes
b
Participate in, or receive payment from, a supplemental nonqualified retirement plan?
.........
4b
Yes
c
Participate in, or receive payment from, an equity-based compensation arrangement?
.........
4c
No
If "Yes" to any of lines 4a-c, list the persons and provide the applicable amounts for each item in Part III.
Only 501(c)(3), 501(c)(4), and 501(c)(29) organizations must complete lines 5-9.
5
For persons listed on Form 990, Part VII, Section A, line 1a, did the organization pay or accrue any
compensation contingent on the revenues of:
a
The organization?
....................
5a
No
b
Any related organization?
.......................
5b
No
If "Yes," on line 5a or 5b, describe in Part III.
6
For persons listed on Form 990, Part VII, Section A, line 1a, did the organization pay or accrue any
compensation contingent on the net earnings of:
a
The organization?
..................
6a
No
b
Any related organization?
......................
6b
No
If "Yes," on line 6a or 6b, describe in Part III.
7
For persons listed on Form 990, Part VII, Section A, line 1a, did the organization provide any nonfixed
payments not described in lines 5 and 6? If "Yes," describe in Part III
............
7
No
8
Were any amounts reported on Form 990, Part VII, paid or accured pursuant to a contract that was
subject to the initial contract exception described in Regulations section 53.4958-4(a)(3)? If "Yes," describe
in Part III
..........................
8
No
9
If "Yes" on line 8, did the organization also follow the rebuttable presumption procedure described in Regulations section 53.4958-6(c)?
.........................
9
For Paperwork Reduction Act Notice, see the Instructions for Form 990.
Cat. No. 50053T
Schedule J (Form 990) 2021
Page 2
Schedule J (Form 990) 2021
Page
2
Part II
Officers, Directors, Trustees, Key Employees, and Highest Compensated Employees.
Use duplicate copies if additional space is needed.
For each individual whose compensation must be reported on Schedule J, report compensation from the organization on row (i) and from related organizations, described in the
instructions, on row (ii). Do not list any individuals that are not listed on Form 990, Part VII.
Note.
The sum of columns (B)(i)-(iii) for each listed individual must equal the total amount of Form 990, Part VII, Section A, line 1a, applicable column (D) and (E) amounts for that individual.
(A)
Name and Title
(B)
Breakdown of W-2, 1099-MISC compensation, and/or 1099-NEC
(C)
Retirement and other deferred compensation
(D)
Nontaxable
benefits
(E)
Total of columns
(B)(i)-(D)
(F)
Compensation in column (B) reported as deferred on prior Form 990
(i)
Base
compensation
(ii)
Bonus & incentive
compensation
(iii)
Other
reportable compensation
1
Jere W Morehead
Chairman
(i)
(ii)
0
-------------
657,265
0
-------------
0
0
-------------
26,000
0
-------------
260,240
0
-------------
8,248
0
-------------
951,753
0
-------------
0
2
S Jack Hu
Vice Chairman
(i)
(ii)
0
-------------
493,731
0
-------------
0
0
-------------
0
0
-------------
26,796
0
-------------
25,087
0
-------------
545,614
0
-------------
0
3
David E Shipley
Sec / Faculty Athletics Rep
(i)
(ii)
0
-------------
311,681
0
-------------
0
0
-------------
417
0
-------------
26,796
0
-------------
17,096
0
-------------
355,990
0
-------------
0
4
Ryan A Nesbit
Treasurer
(i)
(ii)
0
-------------
271,471
0
-------------
0
0
-------------
24,417
0
-------------
60,027
0
-------------
30,177
0
-------------
386,092
0
-------------
0
5
K Paige Carmichael
Appointed Faculty
(i)
(ii)
0
-------------
165,603
0
-------------
0
0
-------------
0
0
-------------
33,324
0
-------------
17,359
0
-------------
216,286
0
-------------
0
6
Annette Poulsen
Appointed Faculty
(i)
(ii)
0
-------------
361,457
0
-------------
0
0
-------------
22,620
0
-------------
35,165
0
-------------
0
0
-------------
419,242
0
-------------
0
7
J Marshall Shepherd
Appointed Faculty
(i)
(ii)
0
-------------
244,928
0
-------------
0
0
-------------
0
0
-------------
23,468
0
-------------
25,087
0
-------------
293,483
0
-------------
0
8
Luke Naeher
Elected Faculty
(i)
(ii)
0
-------------
142,963
0
-------------
0
0
-------------
417
0
-------------
31,005
0
-------------
28,138
0
-------------
202,523
0
-------------
0
9
Jean Martin-Williams
Elected Faculty
(i)
(ii)
0
-------------
173,446
0
-------------
0
0
-------------
0
0
-------------
17,092
0
-------------
28,807
0
-------------
219,345
0
-------------
0
10
Joshua Brooks
Athletic Director
(i)
(ii)
0
-------------
697,585
24,138
-------------
0
0
-------------
33,943
0
-------------
91,025
0
-------------
26,331
24,138
-------------
848,884
0
-------------
0
11
Darrice Griffin
Deputy Director of Athletics
(i)
(ii)
0
-------------
259,353
0
-------------
0
0
-------------
2,191
0
-------------
22,169
0
-------------
10,124
0
-------------
293,837
0
-------------
0
12
Stephanie Y Ransom
Deputy Director of Athletics
(i)
(ii)
0
-------------
227,947
0
-------------
0
0
-------------
1,057
0
-------------
41,751
0
-------------
25,657
0
-------------
296,412
0
-------------
0
13
Kirby P Smart
Head Football Coach
(i)
(ii)
0
-------------
491,541
6,900,000
-------------
0
0
-------------
61,096
0
-------------
26,796
0
-------------
25,288
6,900,000
-------------
604,721
0
-------------
0
14
Scott Stricklin
Head Baseball Coach
(i)
(ii)
0
-------------
294,510
355,000
-------------
0
0
-------------
13,507
0
-------------
26,796
0
-------------
21,238
355,000
-------------
356,051
0
-------------
0
15
Thomas Crean
Head Men's Basketball Coach
(i)
(ii)
0
-------------
443,847
2,800,000
-------------
0
0
-------------
0
0
-------------
26,334
0
-------------
0
2,800,000
-------------
470,181
0
-------------
0
16
M Joni Taylor
Head Women's Basketball Coach
(i)
(ii)
0
-------------
277,351
566,667
-------------
0
0
-------------
34,836
0
-------------
26,796
0
-------------
26,287
566,667
-------------
365,270
0
-------------
0
17
Daniel A Lanning
Assistant Football Coach
(i)
(ii)
0
-------------
380,081
1,448,147
-------------
0
0
-------------
12,385
0
-------------
26,796
0
-------------
25,998
1,448,147
-------------
445,260
0
-------------
0
18
Todd Monken
Assistant Football Coach
(i)
(ii)
0
-------------
353,151
941,004
-------------
0
0
-------------
40,350
0
-------------
26,796
0
-------------
27,677
941,004
-------------
447,974
0
-------------
0
19
Matthew Luke
Assistant Football Coach
(i)
(ii)
0
-------------
346,735
675,000
-------------
0
0
-------------
32,926
0
-------------
26,796
0
-------------
24,843
675,000
-------------
431,300
0
-------------
0
20
Antonio D McGee
Assistant Football Coach
(i)
(ii)
0
-------------
364,440
572,623
-------------
0
0
-------------
11,831
0
-------------
58,318
0
-------------
26,043
572,623
-------------
460,632
0
-------------
0
21
Travion Scott
Assistant Football Coach
(i)
(ii)
30
-------------
265,355
389,966
-------------
0
0
-------------
32,130
0
-------------
26,796
0
-------------
24,843
389,996
-------------
349,124
0
-------------
0
22
James R Coley
Former Assistant Football Coach
(i)
(ii)
0
-------------
0
0
-------------
0
525,000
-------------
0
0
-------------
0
0
-------------
0
525,000
-------------
0
0
-------------
0
23
Libby S Morris
Former Vice Chairman
(i)
(ii)
0
-------------
230,640
0
-------------
0
0
-------------
417
0
-------------
49,074
0
-------------
17,276
0
-------------
297,407
0
-------------
0
Schedule J (Form 990) 2021
Page 3
Schedule J (Form 990) 2021
Page
3
Part III
Supplemental Information
Provide the information, explanation, or descriptions required for Part I, lines 1a, 1b, 3, 4a, 4b, 4c, 5a, 5b, 6a, 6b, 7, and 8, and for Part II. Also complete this part for any additional information.
Return Reference
Explanation
Schedule J, Part I, Line 1a First-class or charter travel
Officers and key employees fly first class only through free upgrades. The University of Georgia Athletic Association utilizes a charter plane for business purposes. If the plane is at least filled 50% with occupants traveling for a bona fide business purpose, these individuals are allowed to fill open seats.
Schedule J, Part I, Line 1a Travel for companions
Officers and key employees may bring associates or family members on a chartered flight if seats are available and the plane is used at least 50% for business purposes. In this case, companions may fill open seats. If the plane is not used at least 50% for business purposes, then the value of the flight for the companions is calculated and reported as taxable compensation on the employee's W-2.
Schedule J, Part I, Line 1a Health or social club dues or initiation fees
Officers and key employees pay for social club monthly dues. The University of Georgia Athletic Association reimburses them 50% of the monthly cost without substantiation. The reimbursement is taxable compensation reported on form W-2.
Schedule J, Part I, Line 4a Severance or change-of-control payment
James Coley, former assistant football coach was paid a severance payment of $525,000 per his contract.
Schedule J, Part I, Line 4b Supplemental nonqualified retirement plan
The compensation reported in Schedule J, Part II, Column C includes deferred compensation of $225,074 paid by the University of Georgia during 2021 as part of a supplemental nonqualified retirement plan for Jere W. Morehead. For fiscal year 2022, the University System of Georgia Board of Regents approved an annualized $225,074 contribution made by the University of Georgia on behalf of Jere W. Morehead to an approved deferred compensation plan per Board of Regents' policy.
Schedule J, Part I, Line 3 Chairman Compensation
The chairman of the University of Georgia Athletic Association is paid directly by the University of Georgia for his role as the president of the University of Georgia. The University System of Georgia Board of Regents establishes the president's annual compensation through the use of a written employment contract, compensation survey or study, and the approval by the board or compensation committee.
Schedule J (Form 990) 2021
Additional Data
Software ID:
21014044
Software Version:
2021v4.2