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ICAS 2024 Financial Report: IOC Funds Less Than 1/3 of CAS Operations

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The International Council of Arbitration for Sport (ICAS) released its 2024 financial statements, clarifying a frequently asked question: How much of the Court of Arbitration for Sport (CAS) funding comes from the IOC? Total operating revenue reached 24.15 million Swiss francs (CHF) (1 CHF = 1.26 USD), with a clear breakdown of sources.

Revenue Sources: Parties’ Fees Lead, IOC a Minority Funder

57.1% (CHF 13.78 million) came from fees paid by case parties, making it the largest revenue stream.
32.5% (CHF 7.85 million) was contributed by the IOC, accounting for less than a third of total income.
10.4% (CHF 2.5 million) came from FIFA, while the remaining 260,000 CHF (0.0%) was from other sources.

Why FIFA Contributes? Ties to Football Disputes

FIFA’s funding is linked to its stake in CAS’ work. In 2024, CAS handled 842 ordinary and appeal cases, with 322 involving "employment-related" contract disputes—most of which involved football players or clubs. As the primary beneficiary of a unified arbitration platform for such disputes, FIFA’s financial support aligns with its interest in efficient resolution of football-related legal issues.

Expenses and Financial Health

Key expenses included arbitration costs (CHF 12.05 million) and personnel costs (CHF 8.8 million). ICAS reported a slight operating loss in 2024 but achieved a small surplus by year-end thanks to investment returns. Total assets stood at CHF 61.31 million, with reserves of CHF 9.42 million.

The report underscores CAS’ financial structure: While the IOC is a significant funder, the majority of revenue comes directly from case fees, reinforcing its independence in sports arbitration.