Civic Intelligence

West Coast Conference

990 • Fiscal year 2018 • EIN 23-7286818

Jul 01, 2017 to Jun 30, 2018 • Filed on May 08, 2019

1111 Bayhill Drive Ste 405San Bruno, CA 94066

(650) 873-8622

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

62nd percentile

0.34x

Higher debt load relative to assets than 62% of similar nonprofits.

2018 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2018

Liabilities / Revenue

51st percentile

0.24x

Higher debt load relative to revenue than 51% of similar nonprofits.

2018 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2018

Net Margin

26th percentile

-2.6%

Higher net margin than 26% of similar nonprofits.

2018 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2018

Top Officer Pay

88th percentile

$434,106

Higher top officer pay than 88% of similar nonprofits.

Top officer pay equals 4.0% of source-year revenue.

2018 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2018

Asset Growth

45th percentile

0.7%

Faster asset growth than 45% of similar nonprofits.

2018 filings • 501(c)3 • $10M-$25M nonprofits • Annualized from 2017 to 2018

Revenue Growth

79th percentile

22%

Faster revenue growth than 79% of similar nonprofits.

2018 filings • 501(c)3 • $10M-$25M nonprofits • Annualized from 2017 to 2018

Assets

Up

$7,578,772

Up $53,370 (+0.7%) from 2017

Net Assets

Down

$5,005,296

Down $281,839 (-5.3%) from 2017

Liabilities

Up

$2,573,476

Up $335,209 (+15%) from 2017

Revenue

Up

$10,743,444

Up $1,969,297 (+22%) from 2017

Expenses

Up

$11,025,283

Up $1,364,211 (+14%) from 2017

Net Income

Up

-$281,839

Up $605,086 (+68%) from 2017

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$15M$10M$5.0M$0Assets 2012: $11,704,406Liabilities 2012: $5,099,552Net Assets 2012: $6,604,8542012Assets 2013: $11,739,687Liabilities 2013: $5,380,256Net Assets 2013: $6,359,4312013Assets 2014: $10,328,093Liabilities 2014: $2,575,890Net Assets 2014: $7,752,2032014Assets 2016: $8,781,822Liabilities 2016: $2,607,762Net Assets 2016: $6,174,0602016Assets 2017: $7,525,402Liabilities 2017: $2,238,267Net Assets 2017: $5,287,1352017Assets 2018: $7,578,772Liabilities 2018: $2,573,476Net Assets 2018: $5,005,2962018Assets 2019: $6,814,899Liabilities 2019: $1,535,851Net Assets 2019: $5,279,0482019Assets 2020: $3,891,594Liabilities 2020: $693,448Net Assets 2020: $3,198,1462020Assets 2022: $7,100,022Liabilities 2022: $1,470,737Net Assets 2022: $5,629,2852022

Highlighted filing

2018

Assets$7,578,772
Liabilities$2,573,476
Net Assets$5,005,296

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$15M$10M$5.0M$0-$5.0MExpenses 2012: $8,526,6422012Expenses 2013: $9,015,8812013Revenue 2014: $12,020,042Expenses 2014: $11,042,169Net Income 2014: $977,8732014Revenue 2016: $9,786,228Expenses 2016: $10,776,009Net Income 2016: -$989,7812016Revenue 2017: $8,774,147Expenses 2017: $9,661,072Net Income 2017: -$886,9252017Revenue 2018: $10,743,444Expenses 2018: $11,025,283Net Income 2018: -$281,8392018Revenue 2019: $10,538,562Expenses 2019: $10,261,654Net Income 2019: $276,9082019Revenue 2020: $9,090,577Expenses 2020: $11,171,479Net Income 2020: -$2,080,9022020Revenue 2022: $12,584,665Expenses 2022: $10,951,520Net Income 2022: $1,633,1452022

Highlighted filing

2018

Revenue$10,743,444
Expenses$11,025,283
Net Income-$281,839
Jump To
Filing Snapshot
Filing Period
Jul 1, 2017 to Jun 30, 2018
Signed
May 8, 2019
Return Version
2017v2.2
Gross Receipts
$10,743,444
Mission and Program Overview

Mission

The WCC has evolved and grown to become a nationally recognized and competitive force in intercollegiate athletics, with 14 league-sponsored sports: baseball, both men's and women's basketball, cross country, golf, soccer, and tennis; and women's volleyball, rowing and softball.

To enhance the holistic development of student-athletes through the fostering of an environment of athletic and academic excellence consistent with that of a premier, nationally prominent NCAA Division I athletics conference.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$6,745,609$6,774,537▲ $28,928
Accounts Receivable$620,303$632,437▲ $12,134
Land, Buildings, and Equipment, Net$106,577$98,430▼ $8,147
Prepaid Expenses and Deferred Charges$52,913$73,368▲ $20,455
Savings and Temporary Cash Investments-$0-
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Total Assets$7,525,402$7,578,772▲ $53,370
Other Assets Total-$0-
Liabilities
Accounts Payable and Accrued Expenses$2,238,267$2,573,476▲ $335,209
Total Liabilities$2,238,267$2,573,476▲ $335,209
Net Assets / Fund Balance
Unrestricted Net Assets$4,998,351$4,708,353▼ $289,998
Temporarily Rstr Net Assets$288,784$296,943▲ $8,159
Total Net Assets Fund Balance$5,287,135$5,005,296▼ $281,839
Total Liabilities and Net Assets / Fund Balance$7,525,402$7,578,772▲ $53,370

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$81,094$119,415$200,509
Other Land Buildings$17,336$104,860$122,196
Leasehold Improvements-$73,492$73,492
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Lynn HolzmanEx-Comm.FT$325,806$108,300$434,106
Glenn LayendeckerCFOFT$144,375$21,405$165,780
Connie HurlbutSnr. Assoc. Comm.FT$138,769$1,200$139,969
Amy ReisAssoc. Comm.FT$120,250$15,810$136,060
Aaron WoliczkoAssoc. Comm.FT$117,147$16,155$133,302
Jeff TourialAssoc. Comm.FT$116,252$15,435$131,687
Gloria NevarezCommissionerFT$96,845$300$97,145

Highest Paid Contractors

ContractorServicesLocationCompensation
NW Sports Net LLCProduction Services5059 Collections Center Drive, Chicago, IL 60693$212,180
COMCAST Sportsnet CaliforniaProduction ServicesPO Box 79517, City of Industry, CA 91716$180,824
Cooper White & CooperLegal Services201 California Street, San Francisco, CA 94111$136,719
Revenue and Support

Revenue Composition

Contributions and Grants
$296,943
Program Service Revenue
$10,353,273
Investment Income
$1,880
Other Revenue
$91,348
All Other Contributions
$296,943
Change in Net Assets
$-281,839

Audited Revenue Reconciliation

Revenue per Audited Statements
$10,743,444
Total Revenue per Audited Statements
$10,743,444
Total Revenue per Form 990
$10,743,444
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$4,781,091
Grants and Similar Amounts Paid$4,102,614
Salaries, Compensation, and Employee Benefits$2,141,578
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Orgs$4,097,614--$4,097,614
Fees for Services Other$2,197,667$68,082-$2,265,749
Other Salaries and Wages$1,223,628$220,919-$1,444,547
Current Officers, Directors, Trustees, and Key Employees$592,476$104,555-$697,031
Travel$485,707$192,091-$677,798
Occupancy$208,112$169,442-$377,554
All Other Expenses$86,210$221,634-$307,844
Fees for Services Legal-$136,719-$136,719
Other Expenses$115,629$125,218-$115,629
Advertising$75,814--$75,814
Insurance-$63,963-$63,963
Depreciation Depletion$437$47,858-$48,295
Fees for Services Accounting-$41,394-$41,394
Grants to Domestic Individuals$5,000--$5,000
Total Functional Expenses$9,633,408$1,391,875$0$11,025,283

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$11,025,283
Total Expenses per Audited Statements$11,025,283
Total Expenses per Form 990$11,025,283
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Gonzaga UniversitySpokane, WA3Student-athlete programs.$2,309,375
Saint Marys CollegeMoraga, CA3Student-athlete programs.$311,727
Brigham Young UniversityProvo, UT3Student-athlete programs.$246,608
University of the PacificStockton, CA3Student-athlete programs.$179,167
Univ of San DiegoSan Diego, CA3Student-athlete programs.$176,582
Loyola Marymount UniversityLos Angeles, CA3Student-athlete programs.$174,831
Pepperdine UniversityMalibu, CA3Student-athlete programs.$174,831
Santa Clara UniversitySanta Clara, CA3Student-athlete programs.$174,831
Univ of San FranciscoSan Francisco, CA3Student-athlete programs.$174,831
University of PortlandPortland, OR3Student-athlete programs.$174,831
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Line 6: Explanation of Classes of Members or Shareholder

The members of the Conference are universities/colleges:Gonzaga University, LoyolaMarymount University, Pepperdine University, University of Portland, Saint Mary'sCollege of California, University of San Diego, University of San Francisco, SantaClara University, Brigham Young University, University of the Pacific.

Form 990, Part VI, Line 7A: How Members or Shareholders Elect Governing Body

The member institutions are represented by individuals who sit on the governingbody.

Form 990, Part VI, Line 11B: Form 990 Review Process

A draft of the Form 990 is prepared from the organization's audited financialstatements. The draft is reviewed by the CFO and the Executive Committee of the Presidents' Council. Any necessary changes are made to the Form 990 and the final version is signed by the CFO for filing.

Form 990, Part VI, Line 12C: Explanation of Monitoring and Enforcement of Conflicts

The Audit Committee shall review the facts of all interested person transactions,and either approve or disapprove of the transaction.

Form 990, Part VI, Line 15A: Compensation Review & Approval Process - CEO, Top Management

The Commissioner's compensation contract is managed and determined by the Presidents' Council. An independent salary consultant was retained to establish the reasonableness of the Commissioner's salary.

Form 990, Part VI, Line 18: Explanation of Other Means Forms Available For Public Inspection

Form 990 is available at guidestar.org.

Form 990, Part VI, Line 19: Other Organization Documents Publicly Available

Upon request.

Filing and Contact Details

Filer

Filer Name
West Coast Conference
EIN
23-7286818
Phone
6508738622
Address
1111 Bayhill Drive Ste 405, San Bruno, CA 94066

Signing Officer

Name
Glenn Layendecker
Title
CFO
Signed
2019-05-08
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Glenn Layendecker
Formed
1952
Legal Domicile
CA
Voting Board Members
10
Independent Board Members
10
Employees
20
Volunteers
40

Preparer

Firm
Harmon Burstyn CPA
Address
1012 HACIENDA DR, WALNUT CREEK, CA 94598-4710
Preparer
Harmon Burstyn
Phone
9252863522
Supplemental Narrative

Financial Statement Notes

Part X : FIN48 Footnote

Management evaluated the Conference's tax positions and concluded that the Conference had maintained its tax exempt status and had taken no uncertain tax positions that required adjustment to the financial statements. Therefore, no provision or liability for income taxes has been included in the financial statements.

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IRS990/Desc0Supported officiating improvement, drug education, enhanced and increased opportunities for women and ethnic minorities in accordance with NCAA conference grant guidelines. General support for intercollegiate athletic administration and Championship administration. Provide athletics opportunities for over 2,500 student-athletes through the sponsorship of fifteen intercollegiate sports, including eleven championships.
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