Civic Intelligence

Minnesota Intercollegiate Athletic Conference

990 • Fiscal year 2017 • EIN 41-1948125

Jun 01, 2016 to May 31, 2017 • Filed on Oct 11, 2017

Organization Profilewww.miacathletics.com

View Organization Page

8030 Old Cedar Avenue SouthBloomington, MN 55425

(651) 644-3964

Siviq Scores

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

Liabilities / Assets

60th percentile

0.09x

Higher debt load relative to assets than 60% of similar nonprofits.

2017 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2017

Liabilities / Revenue

41st percentile

0.02x

Higher debt load relative to revenue than 41% of similar nonprofits.

2017 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2017

Net Margin

30th percentile

-3.6%

Higher net margin than 30% of similar nonprofits.

2017 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2017

Top Officer Pay

89th percentile

$107,672

Higher top officer pay than 89% of similar nonprofits.

Top officer pay equals 10.8% of source-year revenue.

2017 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2017

Asset Growth

10th percentile

-17%

Faster asset growth than 10% of similar nonprofits.

2017 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2016 to 2017

Revenue Growth

35th percentile

-2.0%

Faster revenue growth than 35% of similar nonprofits.

2017 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2016 to 2017

Balance Sheet
Liabilities / Assets60th percentile

Assets

Down

$178,080

Down $36,078 (-17%) from 2016

Net Assets

Down

$162,938

Down $36,078 (-18%) from 2016

Liabilities

Flat

$15,142

Flat from 2016

Revenue And Expenses
Liabilities / Revenue41st percentileNet Margin30th percentile

Revenue

Down

$995,785

Down $20,234 (-2.0%) from 2016

Expenses

Up

$1,031,863

Up $64,699 (+6.7%) from 2016

Net Income

Down

-$36,078

Down $84,933 (-174%) from 2016

Historical Trend

Balance Sheet Trend

Asset Growth10th percentile

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

$300K$200K$100K$0Assets 2012: $188,720Liabilities 2012: $21,112Net Assets 2012: $167,6082012Assets 2013: $204,260Liabilities 2013: $10,701Net Assets 2013: $193,5592013Assets 2014: $181,546Liabilities 2014: $10,701Net Assets 2014: $170,8452014Assets 2015: $164,025Liabilities 2015: $13,864Net Assets 2015: $150,1612015Assets 2016: $214,158Liabilities 2016: $15,142Net Assets 2016: $199,0162016Assets 2017: $178,080Liabilities 2017: $15,142Net Assets 2017: $162,9382017Assets 2018: $151,605Liabilities 2018: $18,546Net Assets 2018: $133,0592018Assets 2019: $207,502Liabilities 2019: $20,302Net Assets 2019: $187,2002019Assets 2020: $257,612Liabilities 2020: $57,628Net Assets 2020: $199,9842020Assets 2021: $279,517Liabilities 2021: $57,628Net Assets 2021: $221,8892021Assets 2022: $290,455Liabilities 2022: $23,664Net Assets 2022: $266,7912022Assets 2023: $280,950Liabilities 2023: $47,295Net Assets 2023: $233,6552023Assets 2024: $210,457Liabilities 2024: $36,132Net Assets 2024: $174,3252024

Highlighted filing

2017

Assets$178,080
Liabilities$15,142
Net Assets$162,938
Open 2017 Filing

Operations Trend

Revenue Growth35th percentile

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

$1.5M$1.0M$500K$0-$500KExpenses 2012: $893,2562012Expenses 2013: $879,5562013Revenue 2014: $952,232Expenses 2014: $974,946Net Income 2014: -$22,7142014Revenue 2015: $948,689Expenses 2015: $969,373Net Income 2015: -$20,6842015Revenue 2016: $1,016,019Expenses 2016: $967,164Net Income 2016: $48,8552016Revenue 2017: $995,785Expenses 2017: $1,031,863Net Income 2017: -$36,0782017Revenue 2018: $1,009,405Expenses 2018: $1,039,284Net Income 2018: -$29,8792018Revenue 2019: $1,128,247Expenses 2019: $1,074,106Net Income 2019: $54,1412019Revenue 2020: $1,021,680Expenses 2020: $1,008,896Net Income 2020: $12,7842020Revenue 2021: $730,621Expenses 2021: $708,716Net Income 2021: $21,9052021Revenue 2022: $1,169,400Expenses 2022: $1,124,498Net Income 2022: $44,9022022Revenue 2023: $1,225,685Expenses 2023: $1,258,821Net Income 2023: -$33,1362023Revenue 2024: $1,277,731Expenses 2024: $1,337,061Net Income 2024: -$59,3302024

Highlighted filing

2017

Revenue$995,785
Expenses$1,031,863
Net Income-$36,078
Open 2017 Filing
Jump To
Filing Snapshot
Filing Period
Jun 1, 2016 to May 31, 2017
Signed
Oct 11, 2017
Return Version
2016v3.0
Gross Receipts
$995,785
Mission and Program Overview

Mission

See schedule o.the minnesota intercollegiate athletic conference strives to guide, govern, and support fair and equitable athletic competition, promote student-athlete well-being among its members, and celebrate combined excellence and achievement in both athletics and academics while facilitating a welcoming environment at all campuses and contests that challenges, empowers, and develops leaders.

The miac strives to guide, govern and support fair and equitable athletic competition and promote well-being. The miac celebrates the important contribution athletics can make to the quality of an education experienced in a context in which the academic program is paramount.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$84,415$84,500▲ $85
Cash and Non-Interest-Bearing Accounts$59,806$46,654▼ $13,152
Accounts Receivable$58,031$40,051▼ $17,980
Land, Buildings, and Equipment, Net$7,049$3,890▼ $3,159
Prepaid Expenses and Deferred Charges$3,731$1,859▼ $1,872
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$214,158$178,080▼ $36,078
Other Assets Total$1,126$1,126→ $0
Liabilities
Accounts Payable and Accrued Expenses$15,142$15,142→ $0
Total Liabilities$15,142$15,142→ $0
Net Assets / Fund Balance
Unrestricted Net Assets$151,696$139,278▼ $12,418
Temporarily Rstr Net Assets$47,320$23,660▼ $23,660
Total Net Assets Fund Balance$199,016$162,938▼ $36,078
Total Liabilities and Net Assets / Fund Balance$214,158$178,080▼ $36,078

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$3,890$16,504$20,394
Compensation and Service Providers
Top Officer Pay89th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Daniel McKaneExecutive DirecFT$95,000$12,672$107,672

Board Members and Trustees

NameTitle
William MannPresident
William CraftVice President
Becky BergmanDirector
Becky Koenig RoloffDirector
Brian C RosenbergDirector
David AndersonDirector
Fayneese MillerDirector
James Barnes IIIDirector
Julie SullivanDirector
Mary Dana HintonDirector
Michael HemesathDirector
Paul PribbenowDirector
Steven PoskanzerDirector
Revenue and Support

Revenue Composition

Contributions and Grants
$86,189
Program Service Revenue
$906,257
Investment Income
$84
Other Revenue
$3,255
All Other Contributions
$86,189
Change in Net Assets
$-36,078

Audited Revenue Reconciliation

Revenue per Audited Statements
$995,785
Total Revenue per Audited Statements
$995,785
Total Revenue per Form 990
$995,785
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$835,723
Salaries, Compensation, and Employee Benefits$196,140
Total Fundraising Expense$2,512
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees$86,137$20,458$1,077$107,672
Other Salaries and Wages$55,489$13,179$694$69,362
Travel$63,992--$63,992
Conferences and Meetings$56,807$128$7$56,942
All Other Expenses$25,913$3,508$185$29,606
Occupancy$11,016$2,616$138$13,770
Payroll Taxes$10,788$2,562$135$13,485
Other Expenses$7,813$1,856$98$9,767
Fees for Services Other-$8,646-$8,646
Insurance$6,538$1,553$82$8,173
Other Employee Benefits$4,497$1,068$56$5,621
Information Technology$2,657$631$33$3,321
Depreciation Depletion-$3,159-$3,159
Office Expenses$529$126$7$662
Total Functional Expenses$969,861$59,490$2,512$1,031,863

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$1,031,863
Total Expenses per Audited Statements$1,031,863
Total Expenses per Form 990$1,031,863
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
No
Audit committee
Yes
Backup withholding compliance
Yes
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
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

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

“Thirteen minnesota private small colleges.”

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

“Provided via email and discussed during October Presidents Council Meeting.”

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

“The board meets 3 times a year to discuss matters associated with the business along with reviewing the annual audit”

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

“The board determines the salaries based on a report of division iii commissioner salary levels and performance. They also review trends in freezes, raises, and decreases at miac institutions.”

Form 990, Part VI, Line 15B: Compensation Review and Approval Process for Officers and Key Employees

“The board determines the salaries based on a report of division iii commissioner salary levels and performance. They also review trends in freezes, raises, and decreases at miac institutions.”

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

“UPON REQUEST”

Filing and Contact Details

Filer

Filer Name
Minnesota Intercollegiate Athletic
EIN
41-1948125
Phone
6516443964
Address
8030 Old Cedar Avenue South, Bloomington, MN 55425

Signing Officer

Name
Dan McKane
Title
Executive Direc
Signed
2017-10-11
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Daniel McKane
Formed
1920
Legal Domicile
Mn
Voting Board Members
13
Independent Board Members
13
Employees
3
Volunteers
8

Preparer

Firm
Carpenter Evert & Associates
Address
7760 France Ave S 940, Bloomington, MN 55435
Preparer
Marc Colin
Phone
9528310085
Supplemental Narrative

Financial Statement Notes

Part X : FIN48 Footnote

“The Organization has a tax-exempt status under Section 501(c)(3) of the Internal Revenue Code and has adopted Accounting for Uncertainty in Income Taxes, ASC 740-10. The Organizations policy is to evaluate uncertain tax positions, at least annually, for the potential for income tax exposure from unrelated business income or from loss of nonprofit status. The Organization continues to operate consistent with its original exemption application and each year takes the necessary actions to maintain its exempt status. It has been classified as an organization that is not a private foundation under the Internal Revenue Code and charitable contributions by donors are tax deductible. In compliance with its exempt status, the Organization annually files a Return of Organization Exempt From Income Tax (Form 990). The returns for the years ending May 31, 2014 and later remain subject to examination by the Internal Revenue Service.”

Raw XML AppendixShowing 400 of 598 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990/Desc0THE MIAC SERVED 13 MEMBER INSTITUTIONS BY PROVIDING SCHEDULING, OFFICIATING, POST-SEASON OPPORTUNITIES. PROMOTED MEMBERS (INCLUDING COACHES AND STUDENT-ATHLETES) OF OUR 22 CHAMPIONSHIPS SPORTS.
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IRS990/Form990PartVIISectionAGrp/PersonNm3William Craft
IRS990/Form990PartVIISectionAGrp/PersonNm4Becky Bergman
IRS990/Form990PartVIISectionAGrp/PersonNm5Fayneese Miller
IRS990/Form990PartVIISectionAGrp/PersonNm6BRIAN C ROSENBERG
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IRS990/Form990PartVIISectionAGrp/PersonNm10William Mann
IRS990/Form990PartVIISectionAGrp/PersonNm11DAVID ANDERSON
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IRS990/Form990PartVIISectionAGrp/PersonNm13Daniel McKane
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IRS990/MissionDesc0The Minnesota Intercollegiate Athletic Conference strives to guide, govern and support fair and equitable athletic competition and promote student-athlete well-being among its members. The Conference recognizes and celebrates the important contribution competitive athletics can make to the quality of an education experienced in a context in which the academic program is paramount.
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Document Assets

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Filings

Displayed year

2017 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$178,080
Liabilities
$15,142
Net assets
$162,938
Revenue
$995,785
Expenses
$1,031,863
Net income
-$36,078
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Summary only. Only limited summary data is available for this year.$0.21$0.04$0.17$1.28$1.34$0.06
2023Summary only. Only limited summary data is available for this year.$0.28$0.05$0.23$1.23$1.26$0.03
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.29$0.02$0.27$1.17$1.12$0.04
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.28$0.06$0.22$0.73$0.71$0.02
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.26$0.06$0.20$1.02$1.01$0.01
2019Summary only. Only limited summary data is available for this year.$0.21$0.02$0.19$1.13$1.07$0.05
2018Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.15$0.02$0.13$1.01$1.04$0.03
2017Detailed filing. Detailed filing data is available for this year.$0.18$0.02$0.16$1.00$1.03$0.04
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.21$0.02$0.20$1.02$0.97$0.05
2015Detailed filing. Detailed filing data is available for this year.$0.16$0.01$0.15$0.95$0.97$0.02
2014Detailed filing. Detailed filing data is available for this year.$0.18$0.01$0.17$0.95$0.97$0.02
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.20$0.01$0.19$0.88
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.19$0.02$0.17$0.89