The ROLA Report  ·  Intelligence Library

The institutional intelligence resource
for programs building ahead.

Strategy, compliance, athlete development, and regulatory analysis — covering every dimension of the NIL landscape as it evolves. Written at the standard of the institutions we serve. New articles added as the landscape demands.

Featured  ·  Pillar 01  ·  NIL Infrastructure

Your Program Has NIL Activity. It Does Not Have NIL Infrastructure.

The most consequential operational gap in college athletics — and what it costs your program every semester you wait.

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58% of NIL deals failed to deliver what was promised
NIL StrategyProgram OperationsInfrastructure
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Foundations Pillar 01 9 min

Your Program Has NIL Activity. It Does Not Have NIL Infrastructure.

The most consequential operational gap in college athletics — and what it costs your program every semester you wait.

58% of NIL deals failed to deliver what was promised
NIL StrategyProgram OperationsInfrastructure
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Regulatory Pillar 02 7 min

NIL Go Is Rejecting Deals. Here Is What Your Compliance Office Needs to Understand.

The CSC declined nearly $15 million in NIL agreements since July 2025. The pattern is a map of where institutional infrastructure is failing.

$15M in NIL deals rejected by the CSC since July 2025
CSCNIL GoComplianceEnforcement
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Regulatory Pillar 03 7 min

The $20.5 Million Question: What the House Settlement Authorized and What It Left to Your Program.

The settlement provided the money. It did not provide the business infrastructure to make it matter for the athletes receiving it.

$20.5M per-school annual cap — rising 4% annually through 2034-35
House SettlementRevenue SharingCompliance
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Competitive Edge Pillar 04 9 min

The Recruiting Question Has Changed. Most Programs Are Still Answering the Old One.

Florida won the 2025 championship ranked 77th in NIL spending. Kentucky spent $22 million and made the bubble.

77th Florida's NIL spending rank when they won the 2025 national championship
RecruitingNIL StrategyCompetitive Advantage
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Athlete Development Pillar 05 7 min

LLC or Not: The Business Entity Decision Your Athletes Are Making Without Guidance.

When an athlete signs an NIL deal without an entity structure, they are personally liable for every obligation in that contract.

15.3% self-employment tax rate — both employer and employee shares — on NIL income
LLCBusiness EntityTaxIP Ownership
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Competitive Edge Pillar 06 7 min

84 Percent of NIL Money Goes to Two Sports. The Programs That Solve This First Will Own Recruiting.

NIL deal value in volleyball rose 146% year over year. Women's engagement outpaces men's. The market is there. The infrastructure is not.

146% year-over-year growth in volleyball NIL deal value
Women's SportsNon-RevenueRecruitingMarket Opportunity
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Athlete Development Pillar 07 8 min

The Tax Situation Your Athletes Are Walking Into Unprepared. Why That Is Your Program's Problem.

The IRS designated NIL a high-risk enforcement category. 51% of athletes with significant NIL income faced unexpected tax situations.

51% of athletes with meaningful NIL income faced unexpected tax situations
TaxFinancial LiteracyIRSCompliance
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Regulatory Pillar 08 7 min

The Transfer Portal, NIL Inducements, and the Compliance Exposure Your Program Is Carrying.

On January 9, 2026, the CSC warned NIL inducements could cost athletes eligibility. On April 3, 2026, the federal government agreed.

Apr 3 date the federal government signed an executive order targeting NIL transfer inducements
Transfer PortalCSCFederal OversightCompliance
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