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WESTERN ATHLETIC CONFERENCE: Form 990, tax year 2023

View the entire original 990 at ProPublica ↗

Organization
WESTERN ATHLETIC CONFERENCE (EIN 84-0516838)
Tax period
2023-07-01 to 2024-06-30
Filed
2024-10-07
IRS object ID
202442819349301119
Schema version
2023v5.0
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)
Return2024-10-07T13:06:30-04:00ReturnTs
Tax Period End2024-06-30TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN841255164PreparerFirmEIN

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 Begin2023-07-01TaxPeriodBeginDt

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
Signature2024-10-07SignatureDt
Discuss With Paid PreparerYes (true)DiscussWithPaidPreparerInd
FieldValueIRS element (for citing)
IRS Responsible Prty Info CurrfalseIRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonSTEVEN CORDERPreparerPersonNm
PTINP01363943PTIN
Phone3035345953PhoneNum
Preparation2024-10-07PreparationDt
FieldValueIRS element (for citing)
Tax2023TaxYr
Build TS2024-10-15 13:58:12ZBuildTS

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$13,787,792GrossReceiptsAmt
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 Employee19TotalEmployeeCnt
Total Volunteers11TotalVolunteersCnt
Total Gross UBI$0TotalGrossUBIAmt
PY Contributions Grants$5,278,109PYContributionsGrantsAmt
CY Contributions Grants$4,739,449CYContributionsGrantsAmt
PY Program Service Revenue$6,609,018PYProgramServiceRevenueAmt
CY Program Service Revenue$8,806,358CYProgramServiceRevenueAmt
PY Investment Income$123,284PYInvestmentIncomeAmt
CY Investment Income$212,879CYInvestmentIncomeAmt
PY Other Revenue$15,930PYOtherRevenueAmt
CY Other Revenue$20,071CYOtherRevenueAmt
PY Total Revenue$12,026,341PYTotalRevenueAmt
CY Total Revenue$13,778,757CYTotalRevenueAmt
PY Grants And Similar Paid$4,006,881PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid$3,806,547CYGrantsAndSimilarPaidAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$2,099,016PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$1,786,537CYSalariesCompEmpBnftPaidAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$0CYTotalFundraisingExpenseAmt
PY Other Expenses$3,417,502PYOtherExpensesAmt
CY Other Expenses$4,957,405CYOtherExpensesAmt
PY Total Expenses$9,523,399PYTotalExpensesAmt
CY Total Expenses$10,550,489CYTotalExpensesAmt
PY Revenues Less Expenses$2,502,942PYRevenuesLessExpensesAmt
CY Revenues Less Expenses$3,228,268CYRevenuesLessExpensesAmt
Total Assets BOY$11,946,589TotalAssetsBOYAmt
Total Assets EOY$15,657,947TotalAssetsEOYAmt
Total Liabilities BOY$1,041,087TotalLiabilitiesBOYAmt
Total Liabilities EOY$861,488TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$10,905,502NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$14,796,459NetAssetsOrFundBalancesEOYAmt
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$5,570,219ExpenseAmt
Revenue$8,806,358RevenueAmt
DescTHE PURPOSE OF THE CONFERENCE 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$3,806,547ExpenseAmt
Grant$3,806,547GrantAmt
DescAS PART OF THE NCAA STRUCTURE, EACH CONFERENCE RECEIVES A STUDENT ASSISTANCE 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$9,376,766TotalProgramServiceExpensesAmt
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 AssetsfalseReportOtherAssetsInd
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 Document81IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Backup Wthld ComplianceYes (true)BackupWthldComplianceInd
Employee19EmployeeCnt
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)
PersonRUSSELL WARRENPersonNm
Phone8177259567PhoneNum

US Address USAddress

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

Form990 Part VII Section A Form990PartVIISectionAGrp (15 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorInd
BRIAN THORNTON
COMMISSIONER40.00Yes (X)$416,500$0$66,299
RUSSELL WARREN
SR ASSOCIATE40.00Yes (X)$46,833$0$10,539
REBEKAH RAY
DEPUTY COMMI40.00Yes (X)$96,292$0$18,325
DAVE CHAFFIN
CFO40.00Yes (X)$80,000$0$0
DR RONALD ELLIS
CHAIRMAN2.00Yes (X)$0$0$0Yes (X)
DR ASTRID TUMINEZ
BOARD MEMBER2.00$0$0$0Yes (X)
BRIAN MUELLER
BOARD MEMBER2.00$0$0$0Yes (X)
DR GUY BAILEY
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$639,625TotalReportableCompFromOrgAmt
Total Other Compensation$95,163TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K1IndivRcvdGreaterThan100KCnt
Former Ofcr Employees ListedfalseFormerOfcrEmployeesListedInd
Total Comp Greater Than150 KYes (true)TotalCompGreaterThan150KInd
Compensation From Other SrcsfalseCompensationFromOtherSrcsInd

Contractor Compensation ContractorCompensationGrp

Contractor Name ContractorName

FieldValueIRS element (for citing)
PersonTEN MILE CONSULTINGPersonNm

Contractor Address ContractorAddress

US Address USAddress

FieldValueIRS element (for citing)
Address Line1265 DILLON RIDGE RD STE C 303AddressLine1Txt
CityDILLONCityNm
State AbbreviationCOStateAbbreviationCd
ZIP80435ZIPCd
FieldValueIRS element (for citing)
ServicesCONSULTINGServicesDesc
Compensation$244,287CompensationAmt
FieldValueIRS element (for citing)
Cntrct Rcvd Greater Than100 K1CntrctRcvdGreaterThan100KCnt
All Other Contributions$4,739,449AllOtherContributionsAmt
Total Contributions$4,739,449TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp (5 entries)

DescDescBusinessBusinessCdTotal Revenue ColumnTotalRevenueColumnAmtRelated Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
EXIT FEE711300$4,050,000$4,050,000
NCAA BASKETBALL TOURNEY711300$2,178,269$2,178,269
MEMBER ASSESSMENTS711300$935,000$935,000
ESPN TELEVISION CONTRACT711300$600,000$600,000
UAC REVENUE711300$520,000$520,000

Total Oth Program Service Rev TotalOthProgramServiceRevGrp

FieldValueIRS element (for citing)
Total Revenue Column$523,089TotalRevenueColumnAmt
Related Or Exempt Func Income$523,089RelatedOrExemptFuncIncomeAmt
FieldValueIRS element (for citing)
Total Program Service Revenue$8,806,358TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$221,914TotalRevenueColumnAmt
Exclusion$221,914ExclusionAmt

Royalties Revenue RoyaltiesRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$8,168TotalRevenueColumnAmt
Exclusion$8,168ExclusionAmt

Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp

FieldValueIRS element (for citing)
Securities$9,035SecuritiesAmt

Gain Or Loss GainOrLossGrp

FieldValueIRS element (for citing)
Securities-$9,035SecuritiesAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

FieldValueIRS element (for citing)
Total Revenue Column-$9,035TotalRevenueColumnAmt
Exclusion-$9,035ExclusionAmt

Other Revenue Misc OtherRevenueMiscGrp

FieldValueIRS element (for citing)
DescMISCELLANEOUSDesc
Business900099BusinessCd
Total Revenue Column$11,903TotalRevenueColumnAmt
Related Or Exempt Func Income$11,903RelatedOrExemptFuncIncomeAmt
FieldValueIRS element (for citing)
Other Revenue Total$11,903OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$13,778,757TotalRevenueColumnAmt
Related Or Exempt Func Income$8,818,261RelatedOrExemptFuncIncomeAmt
Exclusion$221,047ExclusionAmt

Grants To Domestic Orgs GrantsToDomesticOrgsGrp

FieldValueIRS element (for citing)
Total$3,806,547TotalAmt
Program Services$3,806,547ProgramServicesAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

FieldValueIRS element (for citing)
Total$751,341TotalAmt
Program Services$353,529ProgramServicesAmt
Management And General$397,812ManagementAndGeneralAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

FieldValueIRS element (for citing)
Total$703,157TotalAmt
Program Services$638,792ProgramServicesAmt
Management And General$64,365ManagementAndGeneralAmt

Pension Plan Contributions PensionPlanContributionsGrp

FieldValueIRS element (for citing)
Total$56,506TotalAmt
Program Services$48,205ProgramServicesAmt
Management And General$8,301ManagementAndGeneralAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

FieldValueIRS element (for citing)
Total$176,781TotalAmt
Program Services$132,484ProgramServicesAmt
Management And General$44,297ManagementAndGeneralAmt

Payroll Taxes PayrollTaxesGrp

FieldValueIRS element (for citing)
Total$98,752TotalAmt
Program Services$68,633ProgramServicesAmt
Management And General$30,119ManagementAndGeneralAmt

Fees For Services Legal FeesForServicesLegalGrp

FieldValueIRS element (for citing)
Total$149,522TotalAmt
Management And General$149,522ManagementAndGeneralAmt

Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp

FieldValueIRS element (for citing)
Total$26,493TotalAmt
Management And General$26,493ManagementAndGeneralAmt

Fees For Services Other FeesForServicesOtherGrp

FieldValueIRS element (for citing)
Total$417,239TotalAmt
Program Services$292,168ProgramServicesAmt
Management And General$125,071ManagementAndGeneralAmt

Advertising AdvertisingGrp

FieldValueIRS element (for citing)
Total$136,496TotalAmt
Program Services$5,280ProgramServicesAmt
Management And General$131,216ManagementAndGeneralAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$431,676TotalAmt
Program Services$300,015ProgramServicesAmt
Management And General$131,661ManagementAndGeneralAmt

Travel TravelGrp

FieldValueIRS element (for citing)
Total$164,090TotalAmt
Program Services$114,042ProgramServicesAmt
Management And General$50,048ManagementAndGeneralAmt

Conferences Meetings ConferencesMeetingsGrp

FieldValueIRS element (for citing)
Total$12,854TotalAmt
Program Services$484ProgramServicesAmt
Management And General$12,370ManagementAndGeneralAmt

Depreciation Depletion DepreciationDepletionGrp

FieldValueIRS element (for citing)
Total$19,582TotalAmt
Program Services$17,134ProgramServicesAmt
Management And General$2,448ManagementAndGeneralAmt

Other Expenses OtherExpensesGrp (2 entries)

DescDescTotalTotalAmtProgram ServicesProgramServicesAmt
ATHLETIC EVENTS$1,917,647$1,917,647
MEMBER PAYOUTS$1,681,806$1,681,806

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$10,550,489TotalAmt
Program Services$9,376,766ProgramServicesAmt
Management And General$1,173,723ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$4,514,979BOYAmt
EOY$412,141EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

FieldValueIRS element (for citing)
BOY$74,403BOYAmt
EOY$5,257,759EOYAmt

Accounts Receivable AccountsReceivableGrp

FieldValueIRS element (for citing)
BOY$325,002BOYAmt
EOY$2,376,447EOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$211,371LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec$72,073LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
BOY$158,880BOYAmt
EOY$139,298EOYAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

FieldValueIRS element (for citing)
BOY$5,899,569BOYAmt
EOY$6,705,418EOYAmt

Other Assets Total OtherAssetsTotalGrp

FieldValueIRS element (for citing)
BOY$973,756BOYAmt
EOY$766,884EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$11,946,589BOYAmt
EOY$15,657,947EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$67,331BOYAmt
EOY$109,785EOYAmt

Other Liabilities OtherLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$973,756BOYAmt
EOY$751,703EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$1,041,087BOYAmt
EOY$861,488EOYAmt
FieldValueIRS element (for citing)
Organization Follows FASB117Yes (X)OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$9,485,986BOYAmt
EOY$13,125,479EOYAmt

Donor Restriction Net Assets DonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$1,419,516BOYAmt
EOY$1,670,980EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$10,905,502BOYAmt
EOY$14,796,459EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$11,946,589BOYAmt
EOY$15,657,947EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss$3,228,268ReconcilationRevenueExpnssAmt
Net Unrlzd Gains Losses Invst$662,689NetUnrlzdGainsLossesInvstAmt
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$1,766,669CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$2,734,631CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$4,475,243CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$5,278,109CurrentTaxYearMinus1YearAmt
Current Tax Year$4,739,449CurrentTaxYearAmt
Total$18,994,101TotalAmt

Gross Receipts Admissions GrossReceiptsAdmissionsGrp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$3,436,662CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$2,792,456CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$4,376,472CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$6,609,018CurrentTaxYearMinus1YearAmt
Current Tax Year$8,818,261CurrentTaxYearAmt
Total$26,032,869TotalAmt

Total509 Total509Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$5,203,331CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$5,527,087CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$8,851,715CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$11,887,127CurrentTaxYearMinus1YearAmt
Current Tax Year$13,557,710CurrentTaxYearAmt
Total$45,026,970TotalAmt
FieldValueIRS element (for citing)
Public Support Total509$45,026,970PublicSupportTotal509Amt

Gross Investment Income509 GrossInvestmentIncome509Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$223,424CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$186,753CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$172,528CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$164,930CurrentTaxYearMinus1YearAmt
Current Tax Year$230,082CurrentTaxYearAmt
Total$977,717TotalAmt

Investment Income And UBTI InvestmentIncomeAndUBTIGrp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$223,424CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$186,753CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$172,528CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$164,930CurrentTaxYearMinus1YearAmt
Current Tax Year$230,082CurrentTaxYearAmt
Total$977,717TotalAmt

Total Support Calendar Year TotalSupportCalendarYearGrp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$5,426,755CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$5,713,840CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$9,024,243CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$12,052,057CurrentTaxYearMinus1YearAmt
Current Tax Year$13,787,792CurrentTaxYearAmt
Total$46,004,687TotalAmt
FieldValueIRS element (for citing)
Public Support CY5090.97870PublicSupportCY509Pct
Public Support PY5090.97500PublicSupportPY509Pct
Investment Income CY0.02000InvestmentIncomeCYPct
Investment Income PY0.02000InvestmentIncomePYPct
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$72,073DepreciationAmt
Book Value$139,298BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Land Buildings$139,298TotalBookValueLandBuildingsAmt

Other Liabilities Org OtherLiabilitiesOrgGrp

FieldValueIRS element (for citing)
DescOPERATING LEASEDesc
Amt$751,703Amt
FieldValueIRS element (for citing)
Total Liability$751,703TotalLiabilityAmt
Total Rev Etc Audited Fincl Stmt$14,414,953TotalRevEtcAuditedFinclStmtAmt
Net Unrealized Gains Invst$662,689NetUnrealizedGainsInvstAmt
Revenue Not Reported$662,689RevenueNotReportedAmt
Revenue Subtotal$13,752,264RevenueSubtotalAmt
Investment Expenses Not Incld$26,493InvestmentExpensesNotIncldAmt
Revenue Not Reported Fincl Stmt$26,493RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990$13,778,757TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt$10,523,996TotExpnsEtcAuditedFinclStmtAmt
Expenses Subtotal$10,523,996ExpensesSubtotalAmt
Investment Expenses Not Incld2$26,493InvestmentExpensesNotIncld2Amt
Expenses Not Rpt Fincl Stmt$26,493ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990$10,550,489TotalExpensesPerForm990Amt

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$181,672STUDENT ASSISTANCE
UNIVERSITY OF TEXAS - ARLINGTON
701 S NEDDERMAN DRIVEARLINGTONTX76019751234898$562,911STUDENT ASSISTANCE
TARLETON STATE UNIVERSITY
1333 W WASHINGTON STREETSTEPHENVILLETX76401756001870$181,672STUDENT ASSISTANCE
SOUTHERN UTAH UNIVERSITY
351 W UNIVERSITY BOULEVARDCEDAR CITYUT84720876000481$679,950STUDENT ASSISTANCE
ABILENE CHRISTIAN UNIVERSITY
1600 CAMPUS COURTABILENETX79601750851900$696,957STUDENT ASSISTANCE
CALIFORNIA BAPTIST UNIVERSITY
8432 MAGNOLIA AVENUERIVERSIDECA92504951890710$538,932STUDENT ASSISTANCE
UTAH VALLEY UNIVERSITY
800 W UNIVERSITY PARKWAYOREMUT84058870280648$627,934STUDENT ASSISTANCE
UNIVERSITY OF TEXAS RIO GRANDE VALL
1201 W UNIVERSITY DRIVEEDINBURGHTX78539746002942$76,129STUDENT ASSISTANCE
GRAND CANYON UNIVERSITY
3300 W CAMELBACK ROADPHOENIXAZ85017472507725$76,129STUDENT ASSISTANCE
STEPHEN F AUSTIN STATE UNIVERISTY
2102 ALUMNI DRIVENACOGDOCHESTX75962756002514$76,129STUDENT ASSISTANCE
SEATTLE UNIVERSITY
901 12TH AVENUESEATTLEWA98122910565006$76,129STUDENT 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

FieldValueIRS element (for citing)
PersonBRIAN THORNTONPersonNm
TitleCOMMISSIONERTitleTxt
Base Compensation Filing Org$416,500BaseCompensationFilingOrgAmt
Deferred Compensation Flng Org$34,150DeferredCompensationFlngOrgAmt
Nontaxable Benefits Filing Org$32,149NontaxableBenefitsFilingOrgAmt
Total Compensation Filing Org$482,799TotalCompensationFilingOrgAmt

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 CONFERENCE 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, 2024 MEMBERS INSTITUTIONS INCLUDE: ABILENE CHRISTIAN UNIVERSITY, CALIFORNIA BAPTIST UNIVERSITY, GRAND CANYON UNIVERSITY, SEATTLE UNIVERSITY, SOUTHERN UTAH UNIVERSITY, STEPHEN F. AUSTIN STATE UNIVERSITY, TARLETON STATE UNIVERSITY, THE UNIVERSITY OF TEXAS AT ARLINGTON, THE UNIVERSITY OF TEXAS RIO GRANDE VALLEY, UTAH TECH UNIVERSITY, AND 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 CONFERENCE 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.