Building the business infrastructure for the next era of college athletics

College athletics is undergoing one of the most significant business transformations in its history. As institutions adapt to revenue sharing, commercial operations and new operating models, many are evaluating athletics enterprise structures that can support today’s priorities while providing flexibility for the future. Building the right enterprise requires thoughtful alignment of governance, financial strategy and operational design.

Basketball dropping through the hoop and net during a game, with a blurred crowd in the background.

Why institutions are forming athletics enterprises

Athletics enterprise models let institutions build an organization designed for the realities of modern college athletics. Institutions are considering these models to:

  • Support revenue sharing and athlete compensation
  • Open new commercial revenue opportunities
  • Create greater operational speed and flexibility
  • Establish governance built for the business of athletics
  • Clarify responsibilities across the university and affiliated organizations
  • Build structure that can grow and adapt over time

Entity formation is only the first decision

The legal entity is the starting point, not the solution. Designing the enterprise is where the real work begins. The choices made early will shape how the organization operates, makes decisions and supports the athletics program for years to come. That requires bringing athletics leadership, university administration, affiliated organizations and outside stakeholders to the same table on governance, funding and operating priorities before the new structure launches.

A football team huddles on the field, with players in helmets and gloves reaching toward the center and raising a football above their hands.

Experience that matters: 40% of Power 4 institutions served

Our collegiate athletics consulting team works with approximately 40% of Power 4 institutions. We understand the questions athletics leaders are asking because we're having those conversations every day.

That perspective lets us share leading practices as they emerge, along with real-time insight, while tailoring recommendations to each institution's goals, governance and culture.

Our Advisory Approach

Every institution starts in a different place, but building an athletics enterprise follows the same fundamental roadmap.

1. Assess & Align

We bring the right stakeholders to the table, define your objectives, and evaluate options to build alignment before key decisions are made.

Includes:

  • Visioning
  • Stakeholder facilitation
  • Current state assessment
  • Strategic recommendations

2. Design the Enterprise

Together, we design an enterprise that fits your institution, including governance, organizational structure, funding strategy and relationships with affiliated organizations.

Includes:

  • Determine entity type and governance structure
  • Initial review of grant of rights
  • Funds flow modeling
  • Analysis of NCAA financial reporting and tax implications
  • Determine implementation requirements
  • Coordinate with legal counsel

3. Build the Operating Model

We design the financial and operational infrastructure needed to support day-to-day execution and long-term growth.

Includes:

  • Financial operations
  • Revenue sharing and NIL
  • Technology and systems
  • HR planning
  • Internal controls

4. Launch with Confidence

We help turn strategy into action by advising leadership through launch, monitoring how the enterprise is functioning and refining processes as the organization grows.

Includes:

  • Implementation support
  • Funds flow and tax consulting
  • Executive advisory

5. Support Beyond Launch

We help you build it. Then we help you run it. Our outsourced accounting and advisory professionals can provide ongoing financial management and operational support, allowing your team to focus on advancing the athletics program.

Includes:

  • Fractional CFO support
  • Outsourced controllership services
  • Transaction processing
  • Cash management
  • Financial close and reporting
  • Audit support
Basketball resting on a hand-drawn basketball play diagram with arrows and numbered player positions.

Built for complex decisions

Unlike firms that focus on a single discipline, James Moore brings together a team of professionals who understand:

  • Collegiate athletics operations
  • Higher education governance
  • NCAA financial reporting
  • Revenue sharing and NIL compliance
  • Nonprofit and for-profit tax advisory
  • Transaction advisory and private capital due diligence
  • Outsourced accounting and financial operations
  • Technology modernization
  • Human resources
  • Business process improvement

Every decision affects the next. We help connect the pieces to build an athletics enterprise that works in practice, not just on paper.

Ready to Explore an Athletics Enterprise?

Let's talk through where your institution stands and what building an athletics enterprise would look like for you.

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Professional headshot of Katie Davis

Katie Davis, CPA, LSS Certified

Partner

Katie Davis is a partner at James Moore and a strategic advisor to collegiate athletics and higher education leaders navigating the financial and operational challenges reshaping the industry. She leads the firm’s Higher Education and Collegiate Athletics practices, which serve more than 100 higher education organizations, including 50+ athletic departments nationwide.

Katie works alongside athletic directors, CFOs and university leaders on financial and operational issues shaping the future of college athletics. Her perspective is shaped not only by over 20 years of experience, but by ongoing conversations and work with athletics leaders across the country. That gives her a broad view of how institutions are responding to industry change and allows her to help clients translate emerging trends into practical decisions for their own organizations.

A CPA and Lean Six Sigma-certified professional, Katie brings a financial lens to athletics without limiting the conversation to accounting. She helps leaders understand what the numbers are telling them, evaluate strategic opportunities and risks, improve how their organizations operate and communicate their financial story to presidents, boards and other stakeholders.

Katie is also an active voice in the national conversation about the financial and operational future of college sports. She speaks and writes regularly on emerging athletics issues and cohosts News & Brews Sports Biz, James Moore’s collegiate athletics podcast. She has been featured in industry publications and broadcast programs discussing topics ranging from NIL and athlete compensation to private capital and financial reporting.

An active member of NACDA, CABMA and NACUBO, Katie is particularly passionate about elevating the role of athletics finance professionals as strategic voices within their departments. Her goal is simple: help athletics leaders make better-informed decisions and build organizations positioned to compete in the next era of college sports.

 

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Ken Kurdziel-BG

Ken Kurdziel, CPA

Partner

Ken has nearly 30 years of experience providing accounting, auditing and consulting services. He also contributes to the firm’s strategic planning and implementation of tactical items and oversees the daily administration of the office.As a key member of the firm’s Higher Education Services Team and a noted thought leader in the industry, Ken does a great deal of work with university related entities such as foundations, athletic associations and booster organizations. His efforts drive strategic business development activities and new trends in higher education and university related nonprofit organizations. His experience with auditing their investments, his understanding of their fundraising processes and his knowledge of agreed-upon procedures and internal controls makes him a valuable resource for our clients in that industry. And as co-host of our firm’s News & Brews Sports Biz podcast, he advocates for the financial voices in collegiate athletics and discusses the latest developments in the business of college sports.

Ken is a member of the American Institute of Certified Public Accountants, the Florida Institute of Certified Public Accountants, the College Athletic Business Management Association, and the National Association of College and University Business Officers. He is a past president of the FICPA Chapter of North Central Florida. He also generously gives back to the community through his involvement with United Way of North Central Florida (where he previously served as Board Finance Chair).

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Shane Metzler, CPA

Director

As a director with several years of experience, Shane is responsible for running and supervising audit engagements, planning and performing fieldwork, and reviewing the work of audit staff. He also facilitates team development and builds client relationships.

Shane’s work is concentrated primarily with our Collegiate Athletics and Higher Education Services teams. He has extensive expertise with NCAA agreed-upon procedures engagements and has worked with nearly 20 athletic departments across the country in this capacity. He is also a member of our Construction Services team and helps our clients in that industry make sure their financial reporting is in compliance.

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Kim Foresta

Senior Manager

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Having worked in the nonprofit sector almost her entire career, Kim has developed an empathy and deep understanding for the financial and regulatory challenges they face. Before coming to James Moore, she served as chief financial officer for the NC State Wolfpack Club and the vice president of finance at the Food Bank of Central & Eastern North Carolina.

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