Civic Intelligence

Western Athletic Conference

EIN 84-0516838 • 501(c)3 • Arlington, TX

Profile

The 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.

524 E Lamar Boulevard Suite 320Arlington, TX 76011

www.wacsports.com

Siviq Scores

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

Liabilities / Assets

29th percentile

0.05x

Higher debt load relative to assets than 29% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2025

Liabilities / Revenue

17th percentile

0.04x

Higher debt load relative to revenue than 17% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2025

Net Margin

10th percentile

-25%

Higher net margin than 10% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2025

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

4th percentile

-25%

Faster asset growth than 4% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Annualized from 2024 to 2025

Revenue Growth

56th percentile

9.4%

Faster revenue growth than 56% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Annualized from 2024 to 2025

Assets

Down

$11,776,282

Down $3,881,665 (-25%) from 2024

Liabilities

Down

$580,182

Down $281,306 (-33%) from 2024

Net Assets

Down

$11,196,100

Down $3,600,359 (-24%) from 2024

Revenue

Up

$15,076,895

Up $1,298,138 (+9.4%) from 2024

Expenses

Up

$18,895,763

Up $8,345,274 (+79%) from 2024

Net Income

Down

-$3,818,868

Down $7,047,136 (-218%) from 2024

Trend Graphs

Balance Sheet Trend

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

$20M$15M$10M$5.0M$0Assets 2011: $4,842,019Liabilities 2011: $242,223Net Assets 2011: $4,599,7962011Assets 2012: $5,512,182Liabilities 2012: $260,527Net Assets 2012: $5,251,6552012Assets 2013: $5,656,017Liabilities 2013: $52,709Net Assets 2013: $5,603,3082013Assets 2014: $8,063,935Liabilities 2014: $89,584Net Assets 2014: $7,974,3512014Assets 2015: $7,906,189Liabilities 2015: $342,390Net Assets 2015: $7,563,7992015Assets 2016: $7,711,910Liabilities 2016: $154,838Net Assets 2016: $7,557,0722016Assets 2017: $8,368,060Liabilities 2017: $162,349Net Assets 2017: $8,205,7112017Assets 2018: $8,401,826Liabilities 2018: $210,118Net Assets 2018: $8,191,7082018Assets 2019: $8,099,127Liabilities 2019: $196,797Net Assets 2019: $7,902,3302019Assets 2020: $7,247,258Liabilities 2020: $301,325Net Assets 2020: $6,945,9332020Assets 2021: $7,897,583Liabilities 2021: $80,023Net Assets 2021: $7,817,5602021Assets 2022: $8,277,320Liabilities 2022: $62,363Net Assets 2022: $8,214,9572022Assets 2023: $11,946,589Liabilities 2023: $1,041,087Net Assets 2023: $10,905,5022023Assets 2024: $15,657,947Liabilities 2024: $861,488Net Assets 2024: $14,796,4592024Assets 2025: $11,776,282Liabilities 2025: $580,182Net Assets 2025: $11,196,1002025

Highlighted filing

2025

Assets$11,776,282
Liabilities$580,182
Net Assets$11,196,100

Operations Trend

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

$30M$20M$10M$0-$10MRevenue 2011: $21,141,410Expenses 2011: $18,535,507Net Income 2011: $2,605,9032011Revenue 2012: $12,069,313Expenses 2012: $11,400,163Net Income 2012: $669,1502012Expenses 2013: $16,982,0042013Revenue 2014: $7,321,505Expenses 2014: $4,965,923Net Income 2014: $2,355,5822014Revenue 2015: $4,574,803Expenses 2015: $4,949,048Net Income 2015: -$374,2452015Revenue 2016: $4,498,716Expenses 2016: $4,543,049Net Income 2016: -$44,3332016Revenue 2017: $6,379,223Expenses 2017: $5,788,803Net Income 2017: $590,4202017Revenue 2018: $6,187,458Expenses 2018: $6,121,348Net Income 2018: $66,1102018Revenue 2019: $5,991,538Expenses 2019: $6,490,293Net Income 2019: -$498,7552019Revenue 2020: $5,312,432Expenses 2020: $6,379,002Net Income 2020: -$1,066,5702020Revenue 2021: $5,782,092Expenses 2021: $5,158,819Net Income 2021: $623,2732021Revenue 2022: $9,099,904Expenses 2022: $7,990,052Net Income 2022: $1,109,8522022Revenue 2023: $12,026,341Expenses 2023: $9,523,399Net Income 2023: $2,502,9422023Revenue 2024: $13,778,757Expenses 2024: $10,550,489Net Income 2024: $3,228,2682024Revenue 2025: $15,076,895Expenses 2025: $18,895,763Net Income 2025: -$3,818,8682025

Highlighted filing

2025

Revenue$15,076,895
Expenses$18,895,763
Net Income-$3,818,868

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$11.8$0.58$11.2$15.1$18.9$3.82
2024Detailed filing. Detailed filing data is available for this year.$15.7$0.86$14.8$13.8$10.6$3.23
2023Detailed filing. Detailed filing data is available for this year.$11.9$1.04$10.9$12.0$9.52$2.50
2022Detailed filing. Detailed filing data is available for this year.$8.28$0.06$8.21$9.10$7.99$1.11
2021Detailed filing. Detailed filing data is available for this year.$7.90$0.08$7.82$5.78$5.16$0.62
2020Detailed filing. Detailed filing data is available for this year.$7.25$0.30$6.95$5.31$6.38$1.07
2019Detailed filing. Detailed filing data is available for this year.$8.10$0.20$7.90$5.99$6.49$0.50
2018Detailed filing. Detailed filing data is available for this year.$8.40$0.21$8.19$6.19$6.12$0.07
2017Detailed filing. Detailed filing data is available for this year.$8.37$0.16$8.21$6.38$5.79$0.59
2016Detailed filing. Detailed filing data is available for this year.$7.71$0.15$7.56$4.50$4.54$0.04
2015Detailed filing. Detailed filing data is available for this year.$7.91$0.34$7.56$4.57$4.95$0.37
2014Detailed filing. Detailed filing data is available for this year.$8.06$0.09$7.97$7.32$4.97$2.36
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.66$0.05$5.60$17.0
2012Summary only. Only limited summary data is available for this year.$5.51$0.26$5.25$12.1$11.4$0.67
2011Summary only. Only limited summary data is available for this year.$4.84$0.24$4.60$21.1$18.5$2.61
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2024 to Jun 30, 2025
Signed
Oct 22, 2025
Return Version
2024v5.0
Gross Receipts
$15,076,895
Mission and Program Overview

Mission

The 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 potential of the nation's premier student-athletes and to prepare them to become the leaders of the future.

The 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.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$6,705,418$7,120,292▲ $414,874
Savings and Temporary Cash Investments$5,257,759$3,186,746▼ $2,071,013
Cash and Non-Interest-Bearing Accounts$412,141$673,094▲ $260,953
Land, Buildings, and Equipment, Net$139,298$119,716▼ $19,582
Accounts Receivable$2,376,447$116,054▼ $2,260,393
Total Assets$15,657,947$11,776,282▼ $3,881,665
Other Assets Total$766,884$560,380▼ $206,504
Liabilities
Other Liabilities$751,703$524,245▼ $227,458
Accounts Payable and Accrued Expenses$109,785$55,937▼ $53,848
Total Liabilities$861,488$580,182▼ $281,306
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$13,125,479$10,855,375▼ $2,270,104
Net Assets With Donor Restrictions$1,670,980$340,725▼ $1,330,255
Total Net Assets Fund Balance$14,796,459$11,196,100▼ $3,600,359
Total Liabilities and Net Assets / Fund Balance$15,657,947$11,776,282▼ $3,881,665

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$119,716$91,655$211,371
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Brian ThorntonCommiss to 1FT$125,333$35,750$161,083
Brian ThorntonCommiss to 11-24-$125,333$35,750$161,083
Rebekah RayCommissionerFT$119,000$19,380$138,380
Russell WarrenSr AssociateFT$114,000$20,095$134,095
Dave ChaffinCFOFT$85,925-$85,925

Board Members and Trustees

NameTitle
Dr James HurleyChairperson
Courtney WhiteBoard Member
Dr Astrid TuminezBoard Member
Dr Jennifer CowleyBoard Member
Dr Phil SchubertBoard Member
Dr Ronald EllisBoard Member
Mindy BensonBoard Member

Highest Paid Contractors

ContractorServicesLocationCompensation
Dna StudiosMedia Services412 ISAACK CT SUITE 100, Humble, TX 77338$208,200
Revenue and Support

Revenue Composition

Contributions and Grants
$8,241,605
Program Service Revenue
$6,244,679
Investment Income
$489,135
Other Revenue
$101,476
All Other Contributions
$8,241,605
Change in Net Assets
$-3,818,868

Audited Revenue Reconciliation

Revenue per Audited Statements
$15,066,788
Revenue Not Reported on Financial Statements
$10,107
Revenue Not Reported on Form 990
$218,509
Total Revenue per Audited Statements
$15,285,297
Total Revenue per Form 990
$15,076,895
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$13,586,157
Grants and Similar Amounts Paid$3,720,081
Salaries, Compensation, and Employee Benefits$1,589,525
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Orgs$3,720,081--$3,720,081
Other Salaries and Wages$678,882$4,624-$683,506
Current Officers, Directors, Trustees, and Key Employees$228,547$405,301-$633,848
Office Expenses$259,763$108,225-$367,988
Other Expenses$1,804,065$278,206-$278,206
Fees for Services Other$218,255$4,243-$222,498
Fees for Services Legal-$149,522-$149,522
Travel$96,310$40,126-$136,436
Other Employee Benefits$108,996$27,299-$136,295
Payroll Taxes$58,600$24,415-$83,015
Advertising-$64,710-$64,710
Pension Plan Contributions$47,021$5,840-$52,861
Conferences and Meetings$41,419$2,854-$44,273
Depreciation Depletion$17,134$2,448-$19,582
Fees for Service Investment Mgmnt Fees-$10,107-$10,107
Total Functional Expenses$17,767,843$1,127,920$0$18,895,763

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$18,895,763
Expenses per Audited Statements$18,885,656
Total Expenses per Audited Statements$18,885,656
Expenses Not Reported on Financial Statements$10,107
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Abilene Christian UniversityAbilene, TX-Student Assistance$1,284,351
Southern Utah UniversityCedar City, UT-Student Assistance$1,052,168
University of Texas - ArlingtonArlington, TX-Student Assistance$662,120
Utah Tech UniversitySt George, UT-Student Assistance$401,782
Tarleton State UniversityStephenville, TX-Student Assistance$305,660
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
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Operating Lease$524,245
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
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
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, Page 6, Part VI, Line 6

Membership 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, 2025 members institutions include: abilene christian university, california baptist university, grand canyon university, seattle university, southern utah university, tarleton state university, the university of texas at arlington, utah tech university, and utah valley university.

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

Form 990 is reveiwed with the executive committee and included in audited material annually prior to filing.

Form 990, Page 6, Part VI, Line 12C

Each member institution representative is obligated to disclose conflicts annually.

Form 990, Page 6, Part VI, Line 15A

The 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 15B

Similar 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 19

Articles of incorporation are filed on colorado secretary of state website. Other documents and form 990 are available to the public upon request.

Filing and Contact Details

Filer

Filer Name
Western Athletic Conference
EIN
84-0516838
Phone
8177259567
Address
524 E LAMAR BOULEVARD SUITE 320, ARLINGTON, TX 76011

Signing Officer

Name
Rebekah Ray
Title
Commissioner
Phone
8177259567
Signed
2025-10-22
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Rebekah Ray
Formed
1962
Legal Domicile
Co
Voting Board Members
7
Independent Board Members
7
Employees
16
Volunteers
42

Preparer

Firm
Kundinger Corder & Montoya Pc
Address
475 LINCOLN STREET SUITE 200, DENVER, CO 80203
Preparer
Steven Corder
Phone
3035345953
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

The 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 4A

The 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, Part XII

This process has not changed from the prior year.

Raw XML AppendixShowing 400 of 563 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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