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Ep. 11- The Changing Landscape of College Sports: NIL and the Future of Athletics

2 CPAs & The Mic

Release Date: 06/19/2025

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In episode 11 of “2 CPAs & The Mic,” Jeff Frable and Sara Mays sit down with ORU’s Athletic Director Tim Johnson to discuss how the introduction of NIL (Name, Image & Likeness) is changing the landscape of college athletics. Initially designed as a way for athletes to receive fair compensation, NIL has quickly evolved into what many now view as a form of “pay for play.” This shift was driven by key legal cases such as the O’Bannon and Alston cases, and most recently, the House settlement, which introduced revenue sharing and allowed universities to manage NIL activities directly. Over the past few years, the scene has changed dramatically—from athletes receiving modest educational stipends to some now securing million-dollar deals. The new system has raised concerns, particularly for mid-major programs like ORU, which struggle to compete with the financial power of larger conferences. Additionally, young athletes often lack financial literacy, and the combination of NIL and the transfer portal has created a “free agency” atmosphere in college sports. Tim shares how ORU is adapting to these changes by creating educational programs to help student-athletes navigate NIL opportunities responsibly, teaching them financial literacy and tax implications. Despite the rapid changes and uncertainties, Johnson remains focused on preserving the true value of collegiate athletics—providing opportunities for education and personal development that extend far beyond financial compensation.