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WESTERN ATHLETIC CONFERENCE: Form 990, tax year 2022

View the entire original 990 at ProPublica ↗

Organization
WESTERN ATHLETIC CONFERENCE (EIN 84-0516838)
Tax period
2022-07-01 to 2023-06-30
Filed
2024-04-08
IRS object ID
202440999349301884
Schema version
2022v5.0
Source
Download XML · Original 990 at ProPublica

Every field in the e-filed return. Faint text is the IRS element name, for citing.

Return header ReturnHeader

FieldValueIRS element (for citing)
Return2024-04-08T22:21:14-04:00ReturnTs
Tax Period End2023-06-30TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1KUNDINGER CORDER & MONTOYA PCBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line1475 LINCOLN STREET SUITE 200AddressLine1Txt
CityDENVERCityNm
State AbbreviationCOStateAbbreviationCd
ZIP80203ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2022-07-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN840516838EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1WESTERN ATHLETIC CONFERENCEBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlWESTBusinessNameControlTxt
Phone8177259567PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1524 E LAMAR BOULEVARD SUITE 320AddressLine1Txt
CityARLINGTONCityNm
State AbbreviationTXStateAbbreviationCd
ZIP76011ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonBRIAN THORNTONPersonNm
Person TitleCOMMISSIONERPersonTitleTxt
Phone8177259567PhoneNum
Signature2024-04-08SignatureDt
Discuss With Paid PreparerYes (true)DiscussWithPaidPreparerInd

Signing Officer SigningOfficerGrp

Person Full Name PersonFullName

FieldValueIRS element (for citing)
Person FirstBRIANPersonFirstNm
Person LastTHORNTONPersonLastNm
FieldValueIRS element (for citing)
SSNXXX-XX-XXXXSSN
FieldValueIRS element (for citing)
IRS Responsible Prty Info CurrfalseIRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonSTEVEN CORDERPreparerPersonNm
PTINP01363943PTIN
Phone3035345953PhoneNum
Preparation2024-04-08PreparationDt
FieldValueIRS element (for citing)
Tax2022TaxYr
Build TS2023-04-26 12:10:37ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerBRIAN THORNTONPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line1524 E LAMAR BOULEVARD SUITE 320AddressLine1Txt
CityARLINGTONCityNm
State AbbreviationTXStateAbbreviationCd
ZIP76011ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$12,052,057GrossReceiptsAmt
Group Return For AffiliatesfalseGroupReturnForAffiliatesInd
Organization501c3Yes (X)Organization501c3Ind
Website AddressWWW.WACSPORTS.COMWebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation1962FormationYr
Legal Domicile StateCOLegalDomicileStateCd
Activity Or MissionTHE CONFERENCE IS COMMITTED TO PROVIDING STUDENT-ATHLETES AN EXEMPLARY UNIVERSITY EXPERIENCE - BOTH ON AND OFF THE FIELD OF PLAY. WITH HIGH STANDARDS OF INTEGRITY AT THE CORE OF OUR ATHLETIC AND ACADEMIC EXCELLENCES, OUR GOAL IS TO UNLOCK THE POTENIAL OF THE NATION'S PREMIER STUDENT ATHLETES AND TO PREPARE THEM TO BECOME THE LEADERS OF THE FUTURE.ActivityOrMissionDesc
Voting Members Governing Body11VotingMembersGoverningBodyCnt
Voting Members Independent11VotingMembersIndependentCnt
Total Employee22TotalEmployeeCnt
Total Volunteers36TotalVolunteersCnt
Total Gross UBI$0TotalGrossUBIAmt
PY Contributions Grants$4,475,243PYContributionsGrantsAmt
CY Contributions Grants$5,278,109CYContributionsGrantsAmt
PY Program Service Revenue$4,376,472PYProgramServiceRevenueAmt
CY Program Service Revenue$6,609,018CYProgramServiceRevenueAmt
PY Investment Income$227,430PYInvestmentIncomeAmt
CY Investment Income$123,284CYInvestmentIncomeAmt
PY Other Revenue$20,759PYOtherRevenueAmt
CY Other Revenue$15,930CYOtherRevenueAmt
PY Total Revenue$9,099,904PYTotalRevenueAmt
CY Total Revenue$12,026,341CYTotalRevenueAmt
PY Grants And Similar Paid$3,653,183PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid$4,006,881CYGrantsAndSimilarPaidAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$1,860,119PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$2,099,016CYSalariesCompEmpBnftPaidAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$0CYTotalFundraisingExpenseAmt
PY Other Expenses$2,476,750PYOtherExpensesAmt
CY Other Expenses$3,417,502CYOtherExpensesAmt
PY Total Expenses$7,990,052PYTotalExpensesAmt
CY Total Expenses$9,523,399CYTotalExpensesAmt
PY Revenues Less Expenses$1,109,852PYRevenuesLessExpensesAmt
CY Revenues Less Expenses$2,502,942CYRevenuesLessExpensesAmt
Total Assets BOY$8,277,320TotalAssetsBOYAmt
Total Assets EOY$11,946,589TotalAssetsEOYAmt
Total Liabilities BOY$62,363TotalLiabilitiesBOYAmt
Total Liabilities EOY$1,041,087TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$8,214,957NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$10,905,502NetAssetsOrFundBalancesEOYAmt
Info In Schedule O Part IIIYes (X)InfoInScheduleOPartIIIInd
MissionTHE CONFERENCE IS COMMITTED TO PROVIDING STUDENT-ATHLETES AN EXEMPLARY UNIVERSITY EXPERIENCE - BOTH ON AND OFF THE FIELD OF PLAY. WITH HIGH STANDARDS OF INTEGRITY AT THE CORE OF OUR ATHLETIC AND ACADEMIC EXCELLENCES, OUR GOAL IS TO UNLOCK THE POTENIAL OF THE NATION'S PREMIER STUDENT ATHLETES AND TO PREPARE THEM TO BECOME THE LEADERS OF THE FUTURE.MissionDesc
Significant New Program SrvcfalseSignificantNewProgramSrvcInd
Significant ChangefalseSignificantChangeInd
Expense$4,242,268ExpenseAmt
Revenue$6,609,018RevenueAmt
DescTHE PURPOSE OF THE CONERENCE IS TO FORM AN ATHLETICS CONFERENCE, THE MEMBERS OF WHICH SHALL INCORPORATE PROGRAMS AND SHALL PLACE AND MAINTAIN SUCH ATHLETICS UNDER THE SAME ADMINISTRATIVE AND ACADEMIC CONTROL AS EXISTS IN THEIR OTHER EDUCATIONAL PROGRAMS. THE CONFERENCE ESTABLISHES THE REGULAR SEASON SCHEDULE FOR ALL SPONSORED TEAM SPORTS AS WELL AS PARTICIPATORY GUIDELINES FOR EACH SPONSORED SPORT. THE CONFERENCE HOSTS 19 CHAMPIONSHIPS IN THE SPORTS OF MEN'S AND WOMEN'S CROSS COUNTRY, MEN'S AND WOMEN'S SOCCER, VOLLEYBALL, MEN'S AND WOMEN'S SWIMMING AND DIVING, MEN'S AND WOMEN'S INDOOR TRACK AND FIELD, MEN'S AND WOMEN'S BASKETBALL, MEN'S AND WOMEN'S TENNIS, MEN'S AND WOMEN'S GOLF, SOFTBALL, MEN'S AND WOMEN'S OUTDOOR TRACK AND FIELD, AND BASEBALL. CHAMPIONSHIPS GOVERNED BY THE CONFERENCE PROVIDE EQUITABLE AND COMPETITIVE ACCESS TO THE POST SEASON AND THE OPPORTUNITY TO COMPETE ON THE NATIONAL LEVEL.Desc

Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp

FieldValueIRS element (for citing)
Expense$4,006,881ExpenseAmt
Grant$4,006,881GrantAmt
DescAS PART OF THE NCAA STRUCTURE, EACH CONFERENCE RECEIVES A STUDENT ASSISSTANCE FUND AND ACADEMIC ENHANCEMENT FUND THAT ARE DISTRIBUTED TO ALL MEMBERS AND ARE INTENDED TO PROVIDE BENEFITS TO STUDENT ATHLETES, OR THEIR FAMILIES, IN THE MEETING FINANCIAL NEEDS THAT ARISE IN CONJUNCTION WITH PARTICIPATION IN INERCOLLEGIATE ATHLETICS, ENROLLMENT IN AN ACADEMIC CURRICULUM, OR THAT RECOGNIZE ACADEMIC ACHIEVEMENT. THE CONFERENCE ALSO INCURS EXPENSES IN THIS AREA THAT ENSURE THAT EACH OF THE SCHOOLS AND ITS ENTIRE ATHLETIC PROGRAMS, INCLUDING COACHES, STUDENT ATHLETES, ADMINISTRATORS AND STAFF REMAIN IN COMPLIANCE WITH BYLAWS AND RULES ESTABLISHED BY THE NCAA.Desc
FieldValueIRS element (for citing)
Total Program Service Expenses$8,249,149TotalProgramServiceExpensesAmt
Described In Section501c3Yes (true)DescribedInSection501c3Ind
Schedule B RequiredYes (true)ScheduleBRequiredInd
Political Campaign ActyfalsePoliticalCampaignActyInd
Lobbying ActivitiesfalseLobbyingActivitiesInd
Subject To Proxy TaxfalseSubjectToProxyTaxInd
Donor Advised FundfalseDonorAdvisedFundInd
Conservation EasementsfalseConservationEasementsInd
Collections Of ArtfalseCollectionsOfArtInd
Credit CounselingfalseCreditCounselingInd
Donor Rstr Or Quasi EndowmentsfalseDonorRstrOrQuasiEndowmentsInd
Report Land Building EquipmentYes (true)ReportLandBuildingEquipmentInd
Report Investments Other SecfalseReportInvestmentsOtherSecInd
Report Program Related InvstfalseReportProgramRelatedInvstInd
Report Other AssetsYes (true)ReportOtherAssetsInd
Report Other LiabilitiesYes (true)ReportOtherLiabilitiesInd
Include FIN48 FootnotefalseIncludeFIN48FootnoteInd
Independent Audit Fincl StmtYes (true)IndependentAuditFinclStmtInd
Consolidated Audit Fincl StmtfalseConsolidatedAuditFinclStmtInd
School OperatingfalseSchoolOperatingInd
Foreign OfficefalseForeignOfficeInd
Foreign ActivitiesfalseForeignActivitiesInd
More Than5000 K To OrgfalseMoreThan5000KToOrgInd
More Than5000 K To IndividualsfalseMoreThan5000KToIndividualsInd
Professional FundraisingfalseProfessionalFundraisingInd
Fundraising ActivitiesfalseFundraisingActivitiesInd
Gaming ActivitiesfalseGamingActivitiesInd
Operate HospitalfalseOperateHospitalInd
Grants To OrganizationsYes (true)GrantsToOrganizationsInd
Grants To IndividualsfalseGrantsToIndividualsInd
Schedule J RequiredYes (true)ScheduleJRequiredInd
Tax Exempt BondsfalseTaxExemptBondsInd
Engaged In Excess Benefit TransfalseEngagedInExcessBenefitTransInd
PY Excess Benefit TransfalsePYExcessBenefitTransInd
Loan OutstandingfalseLoanOutstandingInd
Grant To Related PersonfalseGrantToRelatedPersonInd
Business Rln With Org MemfalseBusinessRlnWithOrgMemInd
Business Rln With Fam MemfalseBusinessRlnWithFamMemInd
Business Rln With35 Ctrl EntfalseBusinessRlnWith35CtrlEntInd
Deductible Non Cash ContrifalseDeductibleNonCashContriInd
Deductible Art ContributionfalseDeductibleArtContributionInd
Terminate OperationsfalseTerminateOperationsInd
Partial LiquidationfalsePartialLiquidationInd
Disregarded EntityfalseDisregardedEntityInd
Related EntityfalseRelatedEntityInd
Related Organization Ctrl EntfalseRelatedOrganizationCtrlEntInd
Trnsfr Exmpt Non Chrtbl Rltd OrgfalseTrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted PrtshpfalseActivitiesConductedPrtshpInd
Schedule O RequiredYes (true)ScheduleORequiredInd
IRP Document54IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Backup Wthld ComplianceYes (true)BackupWthldComplianceInd
Employee22EmployeeCnt
Employment Tax Returns FiledYes (true)EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over LimitfalseUnrelatedBusIncmOverLimitInd
Foreign Financial AccountfalseForeignFinancialAccountInd
Prohibited Tax Shelter TransfalseProhibitedTaxShelterTransInd
Taxable Party NotificationfalseTaxablePartyNotificationInd
Nondeductible ContributionsfalseNondeductibleContributionsInd
Indoor Tanning ServicesfalseIndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht PymtfalseSubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst IncfalseSubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members11GoverningBodyVotingMembersCnt
Independent Voting Member11IndependentVotingMemberCnt
Family Or Business RlnfalseFamilyOrBusinessRlnInd
Delegation Of Mgmt DutiesfalseDelegationOfMgmtDutiesInd
Change To Org DocumentsfalseChangeToOrgDocumentsInd
Material Diversion Or MisusefalseMaterialDiversionOrMisuseInd
Members Or StockholdersYes (true)MembersOrStockholdersInd
Election Of Board MembersfalseElectionOfBoardMembersInd
Decisions Subject To ApprovafalseDecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (true)MinutesOfGoverningBodyInd
Minutes Of CommitteesYes (true)MinutesOfCommitteesInd
Officer Mailing AddressfalseOfficerMailingAddressInd
Local ChaptersfalseLocalChaptersInd
Form990 Provided To Gvrn BodyYes (true)Form990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyYes (true)ConflictOfInterestPolicyInd
Annual Disclosure Covered PrsnYes (true)AnnualDisclosureCoveredPrsnInd
Regular Monitoring EnfrcYes (true)RegularMonitoringEnfrcInd
Whistleblower PolicyYes (true)WhistleblowerPolicyInd
Document Retention PolicyYes (true)DocumentRetentionPolicyInd
Compensation Process CEOYes (true)CompensationProcessCEOInd
Compensation Process OtherYes (true)CompensationProcessOtherInd
Investment In Joint VenturefalseInvestmentInJointVentureInd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

FieldValueIRS element (for citing)
PersonDAVID CHAFFINPersonNm
Phone8177259567PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1524 E LAMAR BOULEVARDAddressLine1Txt
CityARLINGTONCityNm
State AbbreviationTXStateAbbreviationCd
ZIP76011ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (14 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorInd
BRIAN THORNTON
COMMISSIONER40.00Yes (X)$325,000$0$66,327
DAVID CHAFFIN
SR ASSOCIATE40.00Yes (X)$99,978$0$46,201
PATRICK COLBERT
DEPUTY COMMI40.00Yes (X)$120,000$0$40,094
DR ASTRID TUMINEZ
BOARD CHAIR2.00Yes (X)$0$0$0Yes (X)
BRIAN MUELLER
BOARD MEMBER2.00$0$0$0Yes (X)
DR GUY BAILEY
BOARD MEMBER2.00$0$0$0Yes (X)
DR RONALD ELLIS
BOARD MEMBER2.00$0$0$0Yes (X)
DR RICHARD WILLIAMS
BOARD MEMBER2.00$0$0$0Yes (X)
DR JAMES HURLEY
BOARD MEMBER2.00$0$0$0Yes (X)
DR PHIL SCHUBERT
BOARD MEMBER2.00$0$0$0Yes (X)
GINA OGLESBEE
INTERIM MEMB2.00$0$0$0Yes (X)
EDUARDO PENALVER
BOARD MEMBER2.00$0$0$0Yes (X)
MINDY BENSON
BOARD MEMBER2.00$0$0$0Yes (X)
JENNIFER EVANS-COWLEY
BOARD MEMBER2.00$0$0$0Yes (X)
FieldValueIRS element (for citing)
Total Reportable Comp From Org$544,978TotalReportableCompFromOrgAmt
Total Other Compensation$152,622TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K2IndivRcvdGreaterThan100KCnt
Former Ofcr Employees ListedfalseFormerOfcrEmployeesListedInd
Total Comp Greater Than150 KYes (true)TotalCompGreaterThan150KInd
Compensation From Other SrcsfalseCompensationFromOtherSrcsInd
All Other Contributions$5,278,109AllOtherContributionsAmt
Total Contributions$5,278,109TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp (5 entries)

DescDescBusinessBusinessCdTotal Revenue ColumnTotalRevenueColumnAmtRelated Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
EXIT FEE711300$2,220,000$2,220,000
NCAA BASKETBALL TOURNEY711300$2,162,650$2,162,650
MEMBER ASSESSMENTS711300$1,425,000$1,425,000
ESPN TELEVISION CONTRACT711300$600,000$600,000
TOURNAMENT REVENUE711300$201,368$201,368
FieldValueIRS element (for citing)
Total Program Service Revenue$6,609,018TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$149,000TotalRevenueColumnAmt
Exclusion$149,000ExclusionAmt

Royalties Revenue RoyaltiesRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$15,930TotalRevenueColumnAmt
Exclusion$15,930ExclusionAmt

Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp

FieldValueIRS element (for citing)
Securities$25,716SecuritiesAmt

Gain Or Loss GainOrLossGrp

FieldValueIRS element (for citing)
Securities-$25,716SecuritiesAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

FieldValueIRS element (for citing)
Total Revenue Column-$25,716TotalRevenueColumnAmt
Exclusion-$25,716ExclusionAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$12,026,341TotalRevenueColumnAmt
Related Or Exempt Func Income$6,609,018RelatedOrExemptFuncIncomeAmt
Exclusion$139,214ExclusionAmt

Grants To Domestic Orgs GrantsToDomesticOrgsGrp

FieldValueIRS element (for citing)
Total$4,006,881TotalAmt
Program Services$4,006,881ProgramServicesAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

FieldValueIRS element (for citing)
Total$691,392TotalAmt
Program Services$276,261ProgramServicesAmt
Management And General$415,131ManagementAndGeneralAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

FieldValueIRS element (for citing)
Total$1,048,151TotalAmt
Program Services$803,483ProgramServicesAmt
Management And General$244,668ManagementAndGeneralAmt

Pension Plan Contributions PensionPlanContributionsGrp

FieldValueIRS element (for citing)
Total$56,357TotalAmt
Program Services$47,548ProgramServicesAmt
Management And General$8,809ManagementAndGeneralAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

FieldValueIRS element (for citing)
Total$192,261TotalAmt
Program Services$153,086ProgramServicesAmt
Management And General$39,175ManagementAndGeneralAmt

Payroll Taxes PayrollTaxesGrp

FieldValueIRS element (for citing)
Total$110,855TotalAmt
Program Services$71,391ProgramServicesAmt
Management And General$39,464ManagementAndGeneralAmt

Fees For Services Legal FeesForServicesLegalGrp

FieldValueIRS element (for citing)
Total$23,405TotalAmt
Management And General$23,405ManagementAndGeneralAmt

Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp

FieldValueIRS element (for citing)
Total$26,715TotalAmt
Management And General$26,715ManagementAndGeneralAmt

Fees For Services Other FeesForServicesOtherGrp

FieldValueIRS element (for citing)
Total$397,031TotalAmt
Program Services$250,084ProgramServicesAmt
Management And General$146,947ManagementAndGeneralAmt

Advertising AdvertisingGrp

FieldValueIRS element (for citing)
Total$72,309TotalAmt
Program Services$1,343ProgramServicesAmt
Management And General$70,966ManagementAndGeneralAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$555,153TotalAmt
Program Services$357,516ProgramServicesAmt
Management And General$197,637ManagementAndGeneralAmt

Travel TravelGrp

FieldValueIRS element (for citing)
Total$151,770TotalAmt
Program Services$97,740ProgramServicesAmt
Management And General$54,030ManagementAndGeneralAmt

Conferences Meetings ConferencesMeetingsGrp

FieldValueIRS element (for citing)
Total$11,858TotalAmt
Program Services$6,196ProgramServicesAmt
Management And General$5,662ManagementAndGeneralAmt

Depreciation Depletion DepreciationDepletionGrp

FieldValueIRS element (for citing)
Total$13,124TotalAmt
Program Services$11,483ProgramServicesAmt
Management And General$1,641ManagementAndGeneralAmt

Other Expenses OtherExpensesGrp (2 entries)

DescDescTotalTotalAmtProgram ServicesProgramServicesAmt
ATHLETIC EVENTS$1,696,406$1,696,406
MEMBER PAYOUTS$469,731$469,731

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$9,523,399TotalAmt
Program Services$8,249,149ProgramServicesAmt
Management And General$1,274,250ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$2,440,496BOYAmt
EOY$4,514,979EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

FieldValueIRS element (for citing)
BOY$55,675BOYAmt
EOY$74,403EOYAmt

Accounts Receivable AccountsReceivableGrp

FieldValueIRS element (for citing)
BOY$159,850BOYAmt
EOY$325,002EOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$211,371LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec$52,491LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
BOY$27,004BOYAmt
EOY$158,880EOYAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

FieldValueIRS element (for citing)
BOY$5,594,295BOYAmt
EOY$5,899,569EOYAmt

Other Assets Total OtherAssetsTotalGrp

FieldValueIRS element (for citing)
EOY$973,756EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$8,277,320BOYAmt
EOY$11,946,589EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$62,363BOYAmt
EOY$67,331EOYAmt

Other Liabilities OtherLiabilitiesGrp

FieldValueIRS element (for citing)
EOY$973,756EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$62,363BOYAmt
EOY$1,041,087EOYAmt
FieldValueIRS element (for citing)
Organization Follows FASB117Yes (X)OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$7,432,859BOYAmt
EOY$9,485,986EOYAmt

Donor Restriction Net Assets DonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$782,098BOYAmt
EOY$1,419,516EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$8,214,957BOYAmt
EOY$10,905,502EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$8,277,320BOYAmt
EOY$11,946,589EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss$2,502,942ReconcilationRevenueExpnssAmt
Net Unrlzd Gains Losses Invst$187,603NetUnrlzdGainsLossesInvstAmt
Info In Schedule O Part XIIYes (X)InfoInScheduleOPartXIIInd
Method Of Accounting AccrualYes (X)MethodOfAccountingAccrualInd
Accountant Compile Or ReviewfalseAccountantCompileOrReviewInd
FS AuditedYes (true)FSAuditedInd

FS Audited Basis FSAuditedBasisGrp

FieldValueIRS element (for citing)
Separate Basis Fincl StmtYes (X)SeparateBasisFinclStmtInd
FieldValueIRS element (for citing)
Audit CommitteeYes (true)AuditCommitteeInd
Federal Grant Audit RequiredfalseFederalGrantAuditRequiredInd

Schedule A IRS990ScheduleA

FieldValueIRS element (for citing)
Publicly Supported Org509a2Yes (X)PubliclySupportedOrg509a2Ind

Gifts Grants Contris Rcvd509 GiftsGrantsContrisRcvd509Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$2,442,256CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$1,766,669CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$2,734,631CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$4,475,243CurrentTaxYearMinus1YearAmt
Current Tax Year$5,278,109CurrentTaxYearAmt
Total$16,696,908TotalAmt

Gross Receipts Admissions GrossReceiptsAdmissionsGrp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$3,418,876CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$3,436,662CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$2,792,456CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$4,376,472CurrentTaxYearMinus1YearAmt
Current Tax Year$6,609,018CurrentTaxYearAmt
Total$20,633,484TotalAmt

Total509 Total509Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$5,861,132CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$5,203,331CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$5,527,087CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$8,851,715CurrentTaxYearMinus1YearAmt
Current Tax Year$11,887,127CurrentTaxYearAmt
Total$37,330,392TotalAmt
FieldValueIRS element (for citing)
Public Support Total509$37,330,392PublicSupportTotal509Amt

Gross Investment Income509 GrossInvestmentIncome509Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$207,779CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$223,424CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$186,753CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$172,528CurrentTaxYearMinus1YearAmt
Current Tax Year$164,930CurrentTaxYearAmt
Total$955,414TotalAmt

Investment Income And UBTI InvestmentIncomeAndUBTIGrp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$207,779CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$223,424CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$186,753CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$172,528CurrentTaxYearMinus1YearAmt
Current Tax Year$164,930CurrentTaxYearAmt
Total$955,414TotalAmt

Total Support Calendar Year TotalSupportCalendarYearGrp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$6,068,911CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$5,426,755CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$5,713,840CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$9,024,243CurrentTaxYearMinus1YearAmt
Current Tax Year$12,052,057CurrentTaxYearAmt
Total$38,285,806TotalAmt
FieldValueIRS element (for citing)
Public Support CY5090.97500PublicSupportCY509Pct
Public Support PY5090.96980PublicSupportPY509Pct
Investment Income CY0.02000InvestmentIncomeCYPct
Investment Income PY0.03000InvestmentIncomePYPct
Thirty Thr Pct Suprt Tests CY509Yes (X)ThirtyThrPctSuprtTestsCY509Ind

Schedule B IRS990ScheduleB

Contributor Information ContributorInformationGrp

FieldValueIRS element (for citing)
ContributorRESTRICTEDContributorNum

Contributor Business Name ContributorBusinessName

FieldValueIRS element (for citing)
Business Name Line1RESTRICTEDBusinessNameLine1

Contributor US Address ContributorUSAddress

FieldValueIRS element (for citing)
Address Line1RESTRICTEDAddressLine1
Address Line2RESTRICTEDAddressLine2
CityRESTRICTEDCity
StateRESTRICTEDState
ZIP CodeRESTRICTEDZIPCode
FieldValueIRS element (for citing)
Total ContributionsRESTRICTEDTotalContributionsAmt

Schedule D IRS990ScheduleD

Equipment EquipmentGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$211,371OtherCostOrOtherBasisAmt
Depreciation$52,491DepreciationAmt
Book Value$158,880BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Land Buildings$158,880TotalBookValueLandBuildingsAmt

Other Assets Org OtherAssetsOrgGrp

FieldValueIRS element (for citing)
DescRIGHT-OF-USE ASSETDesc
Book Value$973,756BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Other Assets$973,756TotalBookValueOtherAssetsAmt

Other Liabilities Org OtherLiabilitiesOrgGrp

FieldValueIRS element (for citing)
DescOPERATING LEASEDesc
Amt$973,756Amt
FieldValueIRS element (for citing)
Total Liability$973,756TotalLiabilityAmt
Total Rev Etc Audited Fincl Stmt$12,187,229TotalRevEtcAuditedFinclStmtAmt
Net Unrealized Gains Invst$187,603NetUnrealizedGainsInvstAmt
Revenue Not Reported$187,603RevenueNotReportedAmt
Revenue Subtotal$11,999,626RevenueSubtotalAmt
Investment Expenses Not Incld$26,715InvestmentExpensesNotIncldAmt
Revenue Not Reported Fincl Stmt$26,715RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990$12,026,341TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt$9,496,684TotExpnsEtcAuditedFinclStmtAmt
Expenses Subtotal$9,496,684ExpensesSubtotalAmt
Investment Expenses Not Incld2$26,715InvestmentExpensesNotIncld2Amt
Expenses Not Rpt Fincl Stmt$26,715ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990$9,523,399TotalExpensesPerForm990Amt

Schedule I IRS990ScheduleI

FieldValueIRS element (for citing)
Grant Records MaintainedYes (true)GrantRecordsMaintainedInd

Recipient Table RecipientTable (11 entries)

Address Line1USAddress/AddressLine1TxtCityUSAddress/CityNmState AbbreviationUSAddress/StateAbbreviationCdZIPUSAddress/ZIPCdRecipient EINRecipientEINCash GrantCashGrantAmtPurpose Of GrantPurposeOfGrantTxt
UTAH TECH UNIVERSITY
225 S UNIV AVENUEST GEORGEUT84770876000488$43,323STUDENT ASSISTANCE
UNIVERSITY OF TEXAS - ARLINGTON
701 S NEDDERMAN DRIVEARLINGTONTX76019751234898$290,535STUDENT ASSISTANCE
TARLETON STATE UNIVERSITY
1333 W WASHINGTON STREETSTEPHENVILLETX76401756001870$43,323STUDENT ASSISTANCE
SOUTHERN UTAH UNIVERSITY
351 W UNIVERSITY BOULEVARDCEDAR CITYUT84720876000481$534,708STUDENT ASSISTANCE
STEPHEN F AUSTIN STATE UNIVERSITY
2102 ALUMNI DRIVENACOGDOCHESTX75962756002514$449,418STUDENT ASSISTANCE
ABILENE CHRISTIAN UNIVERSITY
1600 CAMPUS COURTABILENETX79601750851900$563,874STUDENT ASSISTANCE
CALIFORNIA BAPTIST UNIVERSITY
8432 MAGNOLIA AVENUERIVERSIDECA92504951890710$232,770STUDENT ASSISTANCE
SEATTLE UNIVERSITY
901 12TH AVENUESEATTLEWA98122910565006$353,076STUDENT ASSISTANCE
UTAH VALLEY UNIVERSITY
800 W UNIVERSITY PARKWAYOREMUT84058870280648$477,834STUDENT ASSISTANCE
UNIVERSITY OF TEXAS - RIO GRANDE VA
1201 W UNIVERSITY DRIVEEDINBURGTX78539746002942$434,965STUDENT ASSISTANCE
GRAND CANYON UNIVERSITY
3300 W CAMELBACK ROADPHOENIXAZ85017472507725$583,055STUDENT ASSISTANCE
FieldValueIRS element (for citing)
Total Other Org11TotalOtherOrgCnt

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferenceSCHEDULE I, PAGE 1, PART I, LINE 2FormAndLineReferenceDesc
ExplanationGRANT FUNDS ARE REMITTED TO MEMBER SCHOOLS WHO ARE RESPONSIBLE FOR PROPER GRANTING TO CONFERENCE MEMBER STUDENTS MEETING CERTAIN CRITERIA.ExplanationTxt

Schedule J IRS990ScheduleJ

FieldValueIRS element (for citing)
Compensation CommitteeYes (X)CompensationCommitteeInd
Written Employment ContractYes (X)WrittenEmploymentContractInd
Compensation SurveyYes (X)CompensationSurveyInd
Board Or Committee ApprovalYes (X)BoardOrCommitteeApprovalInd
Severance PaymentfalseSeverancePaymentInd
Supplemental Nonqual Rtr PlanfalseSupplementalNonqualRtrPlanInd
Equity Based Comp ArrngmfalseEquityBasedCompArrngmInd
Comp Based On Revenue Of Flng OrgfalseCompBasedOnRevenueOfFlngOrgInd
Comp Bsd On Rev Related OrgsfalseCompBsdOnRevRelatedOrgsInd
Comp Bsd Net Earns Flng OrgfalseCompBsdNetEarnsFlngOrgInd
Comp Bsd Net Earns Rltd OrgsfalseCompBsdNetEarnsRltdOrgsInd
Any Non Fixed PaymentsfalseAnyNonFixedPaymentsInd
Initial Contract ExceptionfalseInitialContractExceptionInd

Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (2 entries)

TitleTitleTxtBase Compensation Filing OrgBaseCompensationFilingOrgAmtDeferred Compensation Flng OrgDeferredCompensationFlngOrgAmtNontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgAmtTotal Compensation Filing OrgTotalCompensationFilingOrgAmt
BRIAN THORNTON
COMMISSIONER$325,000$32,500$33,827$391,327
PATRICK COLBERT
DEPUTY COMMISSIONER$120,000$9,600$30,494$160,094

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (9 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990 - ORGANIZATION'S MISSIONTHE CONFERENCE IS COMMITTED TO PROVIDING STUDENT-ATHLETES AN EXEMPLARY UNIVERSITY EXPERIENCE - BOTH ON AND OFF THE FIELD OF PLAY. WITH HIGH STANDARDS OF INTEGRITY AT THE CORE OF OUR ATHLETIC AND ACADEMIC EXCELLENCES, OUR GOAL IS TO UNLOCK THE POTENIAL OF THE NATION'S PREMIER STUDENT ATHLETES AND TO PREPARE THEM TO BECOME THE LEADERS OF THE FUTURE.
FORM 990, PAGE 2, PART III, LINE 4ATHE PURPOSE OF THE CONERENCE IS TO FORM AN ATHLETICS CONFERENCE, THE MEMBERS OF WHICH SHALL INCORPORATE PROGRAMS AND SHALL PLACE AND MAINTAIN SUCH ATHLETICS UNDER THE SAME ADMINISTRATIVE AND ACADEMIC CONTROL AS EXISTS IN THEIR OTHER EDUCATIONAL PROGRAMS. THE CONFERENCE ESTABLISHES THE REGULAR SEASON SCHEDULE FOR ALL SPONSORED TEAM SPORTS AS WELL AS PARTICIPATORY GUIDELINES FOR EACH SPONSORED SPORT. THE CONFERENCE HOSTS 19 CHAMPIONSHIPS IN THE SPORTS OF MEN'S AND WOMEN'S CROSS COUNTRY, MEN'S AND WOMEN'S SOCCER, VOLLEYBALL, MEN'S AND WOMEN'S SWIMMING AND DIVING, MEN'S AND WOMEN'S INDOOR TRACK AND FIELD, MEN'S AND WOMEN'S BASKETBALL, MEN'S AND WOMEN'S TENNIS, MEN'S AND WOMEN'S GOLF, SOFTBALL, MEN'S AND WOMEN'S OUTDOOR TRACK AND FIELD, AND BASEBALL. CHAMPIONSHIPS GOVERNED BY THE CONFERENCE PROVIDE EQUITABLE AND COMPETITIVE ACCESS TO THE POST SEASON AND THE OPPORTUNITY TO COMPETE ON THE NATIONAL LEVEL.
FORM 990, PAGE 6, PART VI, LINE 6MEMBERSHIP IN THE CONFERENCE IS LIMITED TO ANY UNIVERSITY OR ANY COMPARABLE ACADEMIC INSTITUTION WHICH SUPPORTS THE PURPOSES OF THE CONFERENCE AND MEETS CERTAIN QUALIFICATIONS. AT JUNE 30, 2023 MEMBERS INSTITUTIONS INCLUDE: ABILENE CHRISTIAN UNIVERSITY, CALIFORNIA BAPTIST UNIVERSITY, GRAND CANYON UNIVERSITY, SEATTLE UNIVERSITY, SOUTHERN UTAH UNIVERSITY, STEPHEN F. AUSTIN UNIVERSITY, TARLETON STATE UNIVERSITY, UNIVERSITY OF TEXAS - ARLINGTON, UNIVERSITY OF TEXAS - RIO GRANDE VALLEY, UTAH TECH UNIVERSITY, UTAH VALLEY UNIVERSITY.
FORM 990, PAGE 6, PART VI, LINE 11BFORM 990 IS REVEIWED WITH THE EXECUTIVE COMMITTEE AND INCLUDED IN AUDITED MATERIAL ANNUALLY PRIOR TO FILING.
FORM 990, PAGE 6, PART VI, LINE 12CEACH MEMBER INSTITUTION REPRESENTATIVE IS OBLIGATED TO DISCLOSE CONFLICTS ANNUALLY.
FORM 990, PAGE 6, PART VI, LINE 15ATHE CONFERENEC COMMISSIONER'S COMPENSATION IS REVIEWED BY THE EXECUTIVE COMMITTEE (COMPRISED OF THREE BOARD MEMBERS) BASED UPON INDUSTRY AND ECONOMIC FACTORS, AS WELL AS COMPARABLE CONFERENCE COMMISSIONER SALARIES. AFTER REVIEWEING THESE FACTORS, THE EXECUTIVE COMMITTEE THEN MAKES A RECOMMENDATION TO THE ENTIRE BOARD WHO SUBSEQUENTLY VOTE ON THE RECOMMENDATION AND APPROVE THE ENTIRE SALARY PACKAGE.
FORM 990, PAGE 6, PART VI, LINE 15BSIMILAR INFORMATION FROM SECTION B, PART 15, IS REVIEWED/ CONSIDERED BY THE COMMISSIONER IN DETERMINING THE COMPENSATION OF OTHER OFFICERS OR KEY EMPLOYEES.
FORM 990, PAGE 6, PART VI, LINE 19ARTICLES OF INCORPORATION ARE FILED ON COLORADO SECRETARY OF STATE WEBSITE. OTHER DOCUMENTS AND FORM 990 ARE AVAILABLE TO THE PUBLIC UPON REQUEST.
FORM 990, PART XIITHIS PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR.