The National Collegiate Athletic Association (NCAA) is a non-profit association which regulates athletes of 1,281 institutions; conferences; organizations; and individuals. It also organizes the athletic programs of many colleges and universities in the United States and Canada, and helps more than 450,000 college student-athletes who compete annually in college sports. The organization is headquartered in Indianapolis, Indiana. In 2014 the NCAA generated almost a billion dollars in revenue. 80 to 90% of this revenue was due to the Men's Division I Basketball Tournament. This revenue is then distributed back into various organizations and institutions across the United States.