Civic Intelligence

Sooner Athletic Conference

EIN 81-3022461 • 501(c)3 • Siloam Springs, AR

Profile

The purpose of the sooner athletic conference shall be to promote and enhance the intercollegiate athletic programs of each member institution. The goal is to provide both challenging and quality athletic opportunities and competition for each student athlete at each member institution.

2000 W University StSiloam Springs, AR 72761

www.soonerathletic.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

78th percentile

0.09x

Higher debt load relative to assets than 78% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2025

Liabilities / Revenue

80th percentile

0.07x

Higher debt load relative to revenue than 80% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2025

Net Margin

42nd percentile

-1.4%

Higher net margin than 42% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2025

Top Officer Pay

98th percentile

$108,860

Higher top officer pay than 98% of similar nonprofits.

Top officer pay equals 37.7% of source-year revenue.

501(c)3 • <$500k nonprofits • Source year 2025

Asset Growth

56th percentile

0.5%

Faster asset growth than 56% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2024 to 2025

Revenue Growth

65th percentile

11%

Faster revenue growth than 65% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2024 to 2025

Balance Sheet
Liabilities / Assets78th percentile

Assets

Up

$220,597

Up $1,046 (+0.5%) from 2024

Liabilities

Up

$19,515

Up $4,970 (+34%) from 2024

Net Assets

Down

$201,082

Down $3,924 (-1.9%) from 2024

Operations
Liabilities / Revenue80th percentileNet Margin42nd percentile

Revenue

Up

$289,032

Up $28,159 (+11%) from 2024

Expenses

Up

$292,956

Up $55,380 (+23%) from 2024

Net Income

Down

-$3,924

Down $27,221 (-117%) from 2024

Trend Graphs

Balance Sheet Trend

Asset Growth56th percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

$300K$200K$100K$0Assets 2017: $27,196Liabilities 2017: $02017Assets 2018: $65,709Liabilities 2018: $02018Assets 2019: $113,182Liabilities 2019: $2,340Net Assets 2019: $110,8422019Assets 2020: $132,532Liabilities 2020: $28,043Net Assets 2020: $104,4892020Assets 2021: $175,014Liabilities 2021: $17,096Net Assets 2021: $157,9182021Assets 2022: $196,866Liabilities 2022: $20,174Net Assets 2022: $176,6922022Assets 2023: $202,499Liabilities 2023: $20,790Net Assets 2023: $181,7092023Assets 2024: $219,551Liabilities 2024: $14,545Net Assets 2024: $205,0062024Assets 2025: $220,597Liabilities 2025: $19,515Net Assets 2025: $201,0822025

Highlighted filing

2025

Assets$220,597
Liabilities$19,515
Net Assets$201,082
Open 2025 Filing

Operations Trend

Revenue Growth65th percentile

Revenue, expenses, and net income by year, with the latest filing highlighted.

$1.0M$500K$0-$500KRevenue 2017: $102,066Expenses 2017: $74,870Net Income 2017: $27,1962017Revenue 2018: $150,619Expenses 2018: $112,106Net Income 2018: $38,5132018Revenue 2019: $858,781Expenses 2019: $813,648Net Income 2019: $45,1332019Revenue 2020: $166,635Expenses 2020: $172,988Net Income 2020: -$6,3532020Revenue 2021: $197,566Expenses 2021: $144,137Net Income 2021: $53,4292021Revenue 2022: $199,040Expenses 2022: $180,266Net Income 2022: $18,7742022Revenue 2023: $212,819Expenses 2023: $207,802Net Income 2023: $5,0172023Revenue 2024: $260,873Expenses 2024: $237,576Net Income 2024: $23,2972024Revenue 2025: $289,032Expenses 2025: $292,956Net Income 2025: -$3,9242025

Highlighted filing

2025

Revenue$289,032
Expenses$292,956
Net Income-$3,924
Open 2025 Filing

Filings

Most recent year

2025 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$220,597
Liabilities
$19,515
Net assets
$201,082
Revenue
$289,032
Expenses
$292,956
Net income
-$3,924
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$2.21$0.20$2.01$2.89$2.93$0.04
2024Detailed filing. Detailed filing data is available for this year.$2.20$0.15$2.05$2.61$2.38$0.23
2023Detailed filing. Detailed filing data is available for this year.$2.02$0.21$1.82$2.13$2.08$0.05
2022Detailed filing. Detailed filing data is available for this year.$1.97$0.20$1.77$1.99$1.80$0.19
2021Detailed filing. Detailed filing data is available for this year.$1.75$0.17$1.58$1.98$1.44$0.53
2020Detailed filing. Detailed filing data is available for this year.$1.33$0.28$1.04$1.67$1.73$0.06
2019Detailed filing. Detailed filing data is available for this year.$1.13$0.02$1.11$8.59$8.14$0.45
2018Summary only. Only limited summary data is available for this year.$0.66$0.00$1.51$1.12$0.39
2017Summary only. Only limited summary data is available for this year.$0.27$0.00$1.02$0.75$0.27
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2024 to Jun 30, 2025
Signed
Dec 4, 2025
Return Version
2024v5.0
Gross Receipts
$289,032
Mission and Program Overview

Mission

The purpose of the sooner athletic conference shall be to promote and enhance the intercollegiate athletic programs of each member institution. The goal is to provide both challenging and quality athletic opportunities and competition for each student athlete at each member institution.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$173,695$189,089▲ $15,394
Accounts Receivable$45,856$31,508▼ $14,348
Total Assets$219,551$220,597▲ $1,046
Liabilities
Accounts Payable and Accrued Expenses$14,545$19,515▲ $4,970
Total Liabilities$14,545$19,515▲ $4,970
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$205,006$201,082▼ $3,924
Total Net Assets Fund Balance$205,006$201,082▼ $3,924
Total Liabilities and Net Assets / Fund Balance$219,551$220,597▲ $1,046
Compensation and Service Providers
Top Officer Pay98th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
John MartinCommissionerFT$90,956$17,904$108,860

Board Members and Trustees

NameTitle
Dr Kermit BridgesCouncil - Pr
Dr Phil GreenwaldCouncil - Vi
Donnita Rogers LuOfficer
Jesse GoddingOfficer
Ricky Dotson TxwuOfficer
Robyn DaughertyTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$62,750
Program Service Revenue
$226,282
Investment Income
$0
Other Revenue
$0
All Other Contributions
$62,750
Change in Net Assets
$-3,924
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$167,550
Other Expenses$125,406
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees$108,860--$108,860
Fees for Services Other$54,373--$54,373
Other Salaries and Wages$40,001$8,055-$48,056
Travel$15,694--$15,694
Fees for Services Accounting$11,299$1,445-$12,744
Payroll Taxes$10,018$616-$10,634
Insurance$6,163--$6,163
Office Expenses$3,125$1,887-$5,012
Occupancy$4,020--$4,020
Information Technology-$3,600-$3,600
Advertising$2,351--$2,351
Conferences and Meetings$1,575--$1,575
Other Expenses$245--$245
Total Functional Expenses$277,353$15,603$0$292,956
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
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
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
No
Other officer compensation reviewed
No
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 11B

“No review was or will be conducted.”

Form 990, Page 6, Part VI, Line 19

“No documents available to the public”

Filing and Contact Details

Filer

Filer Name
Sooner Athletic Conference
EIN
81-3022461
Phone
4795247301
Address
2000 W UNIVERSITY ST, SILOAM SPRINGS, AR 72761

Signing Officer

Name
Robyn Daugherty
Title
Treasurer
Phone
4795247301
Signed
2025-12-04
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Robyn Daugherty
Formed
2016
Voting Board Members
7
Independent Board Members
7
Employees
3

Preparer

Firm
Houston & Company Pa
Address
PO BOX 513 - 117 N BROADWAY ST, SILOAM SPRINGS, AR 72761-0513
Preparer
Michael E Houston CPA
Phone
4795246119
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

“The purpose of the sooner athletic conference shall be to promote and enhance the intercollegiate athletic programs of each member institution. The goal is to provide both challenging and quality athletic opportunities and competition for each student athlete at each member institution.”

Form 990, Part IX, Line 11G

“Stipends 34,950 0 0 sponsorships consultant 9,573 0 0 scheduling consultant 1,525 0 0 officials 8,200 0 0 bat testing expense 125 0 0 total 54,373 0 0”

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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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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE PURPOSE OF THE SOONER ATHLETIC CONFERENCE SHALL BE TO PROMOTE AND ENHANCE THE INTERCOLLEGIATE ATHLETIC PROGRAMS OF EACH MEMBER INSTITUTION. THE GOAL IS TO PROVIDE BOTH CHALLENGING AND QUALITY ATHLETIC OPPORTUNITIES AND COMPETITION FOR EACH STUDENT ATHLETE AT EACH MEMBER INSTITUTION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1NO REVIEW WAS OR WILL BE CONDUCTED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2NO DOCUMENTS AVAILABLE TO THE PUBLIC
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3STIPENDS 34,950 0 0 SPONSORSHIPS CONSULTANT 9,573 0 0 SCHEDULING CONSULTANT 1,525 0 0 OFFICIALS 8,200 0 0 BAT TESTING EXPENSE 125 0 0 TOTAL 54,373 0 0
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990 - ORGANIZATION'S MISSION
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART IX, LINE 11G
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ReturnHeader/BuildTS02025-03-06 01:10:19Z
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ReturnHeader/BusinessOfficerGrp/PersonNm0ROBYN DAUGHERTY
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
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ReturnHeader/BusinessOfficerGrp/SignatureDt02025-12-04
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0SOONER ATHLETIC CONFERENCE
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0C/O PRESIDENT CHARLES POLLARD
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ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0HOUSTON & COMPANY PA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0PO BOX 513 - 117 N BROADWAY ST
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0SILOAM SPRINGS
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ReturnHeader/PreparerPersonGrp/PreparationDt02025-12-04
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0MICHAEL E HOUSTON CPA
ReturnHeader/ReturnTs02025-12-31T10:08:35-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-07-01
ReturnHeader/TaxPeriodEndDt02025-06-30
ReturnHeader/TaxYr02024

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