Civic Intelligence

Rocky Mountain Athletic Conference

EIN 84-0722857 • 501(c)3 • Colorado Springs, CO

Profile

The rocky mountain athletic conference empowers student-athletes to realize their full potential in athletics, academics and in life through a richly rewarding and nationally competitive experience at our unique ncaa division ii institutions.

3505 Austin Bluffs Parkway 315Colorado Springs, CO 80918

www.rmacsports.org

Siviq Scores

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

Liabilities / Assets

74th percentile

0.29x

Higher debt load relative to assets than 74% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

57th percentile

0.11x

Higher debt load relative to revenue than 57% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Net Margin

37th percentile

-0.6%

Higher net margin than 37% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

87th percentile

$175,219

Higher top officer pay than 87% of similar nonprofits.

Top officer pay equals 6.9% of source-year revenue.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Asset Growth

28th percentile

-3.4%

Faster asset growth than 28% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

51st percentile

7.8%

Faster revenue growth than 51% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Assets

Down

$976,864

Down $34,799 (-3.4%) from 2023

Liabilities

Down

$287,227

Down $24,352 (-7.8%) from 2023

Net Assets

Down

$689,637

Down $10,447 (-1.5%) from 2023

Revenue

Up

$2,545,101

Up $183,811 (+7.8%) from 2023

Expenses

Up

$2,559,620

Up $208,659 (+8.9%) from 2023

Net Income

Down

-$14,519

Down $24,848 (-241%) from 2023

Trend Graphs

Balance Sheet Trend

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

$1.5M$1.0M$500K$0Assets 2011: $174,240Liabilities 2011: $47,978Net Assets 2011: $126,2622011Assets 2012: $252,511Liabilities 2012: $82,786Net Assets 2012: $169,7252012Assets 2013: $284,835Liabilities 2013: $76,682Net Assets 2013: $208,1532013Assets 2014: $475,634Liabilities 2014: $166,793Net Assets 2014: $308,8412014Assets 2015: $472,902Liabilities 2015: $193,341Net Assets 2015: $279,5612015Assets 2016: $552,846Liabilities 2016: $184,460Net Assets 2016: $368,3862016Assets 2017: $625,124Liabilities 2017: $215,136Net Assets 2017: $409,9882017Assets 2018: $613,163Liabilities 2018: $179,746Net Assets 2018: $433,4172018Assets 2019: $702,003Liabilities 2019: $158,515Net Assets 2019: $543,4882019Assets 2020: $865,978Liabilities 2020: $170,900Net Assets 2020: $695,0782020Assets 2021: $932,570Liabilities 2021: $46,089Net Assets 2021: $886,4812021Assets 2022: $715,110Liabilities 2022: $59,591Net Assets 2022: $655,5192022Assets 2023: $1,011,663Liabilities 2023: $311,579Net Assets 2023: $700,0842023Assets 2024: $976,864Liabilities 2024: $287,227Net Assets 2024: $689,6372024

Highlighted filing

2024

Assets$976,864
Liabilities$287,227
Net Assets$689,637

Operations Trend

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

$3.0M$2.0M$1.0M$0-$1.0MExpenses 2011: $1,322,9022011Expenses 2012: $1,355,5472012Expenses 2013: $1,445,9412013Revenue 2014: $1,518,734Expenses 2014: $1,446,728Net Income 2014: $72,0062014Revenue 2015: $1,731,062Expenses 2015: $1,760,342Net Income 2015: -$29,2802015Revenue 2016: $1,950,300Expenses 2016: $1,861,475Net Income 2016: $88,8252016Revenue 2017: $1,875,162Expenses 2017: $1,833,560Net Income 2017: $41,6022017Revenue 2018: $2,195,460Expenses 2018: $2,172,031Net Income 2018: $23,4292018Revenue 2019: $2,390,448Expenses 2019: $2,286,459Net Income 2019: $103,9892019Revenue 2020: $2,080,073Expenses 2020: $1,922,320Net Income 2020: $157,7532020Revenue 2021: $1,649,566Expenses 2021: $1,520,943Net Income 2021: $128,6232021Revenue 2022: $2,233,589Expenses 2022: $2,378,781Net Income 2022: -$145,1922022Revenue 2023: $2,361,290Expenses 2023: $2,350,961Net Income 2023: $10,3292023Revenue 2024: $2,545,101Expenses 2024: $2,559,620Net Income 2024: -$14,5192024

Highlighted filing

2024

Revenue$2,545,101
Expenses$2,559,620
Net Income-$14,519

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$0.98$0.29$0.69$2.55$2.56$0.01
2023Detailed filing. Detailed filing data is available for this year.$1.01$0.31$0.70$2.36$2.35$0.01
2022Detailed filing. Detailed filing data is available for this year.$0.72$0.06$0.66$2.23$2.38$0.15
2021Detailed filing. Detailed filing data is available for this year.$0.93$0.05$0.89$1.65$1.52$0.13
2020Detailed filing. Detailed filing data is available for this year.$0.87$0.17$0.70$2.08$1.92$0.16
2019Detailed filing. Detailed filing data is available for this year.$0.70$0.16$0.54$2.39$2.29$0.10
2018Detailed filing. Detailed filing data is available for this year.$0.61$0.18$0.43$2.20$2.17$0.02
2017Detailed filing. Detailed filing data is available for this year.$0.63$0.22$0.41$1.88$1.83$0.04
2016Detailed filing. Detailed filing data is available for this year.$0.55$0.18$0.37$1.95$1.86$0.09
2015Detailed filing. Detailed filing data is available for this year.$0.47$0.19$0.28$1.73$1.76$0.03
2014Detailed filing. Detailed filing data is available for this year.$0.48$0.17$0.31$1.52$1.45$0.07
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.28$0.08$0.21$1.45
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.25$0.08$0.17$1.36
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.17$0.05$0.13$1.32
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2023 to Jun 30, 2024
Signed
May 8, 2025
Return Version
2023v6.0
Gross Receipts
$2,607,950
Mission and Program Overview

Mission

The rocky mountain athletic conference empowers student-athletes to realize their full potential in athletics, academics and in life through a richly rewarding and nationally competitive experience at our unique ncaa division ii institutions.

Provide leadership for multiple ncaa division ii collegiate sports organizations. Activities include running championships, facilitating meetings, ncaa rule interpretation and assignment of officials.the rocky mountain athletic conference empowers student-athletes to realize their full potential in athletics, academics and in life through a richly rewarding and nationally competitive experience at our unique ncaa division ii institutions.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$366,860$394,982▲ $28,122
Savings and Temporary Cash Investments$402,717$346,356▼ $56,361
Accounts Receivable$5,569$30,811▲ $25,242
Prepaid Expenses and Deferred Charges$3,493$13,339▲ $9,846
Cash and Non-Interest-Bearing Accounts$10,000--
Land, Buildings, and Equipment, Net$2,712$6,733▲ $4,021
Total Assets$1,011,663$976,864▼ $34,799
Other Assets Total$220,312$184,643▼ $35,669
Liabilities
Other Liabilities$222,166$187,025▼ $35,141
Accounts Payable and Accrued Expenses$78,405$68,137▼ $10,268
Deferred Revenue$11,008$32,065▲ $21,057
Total Liabilities$311,579$287,227▼ $24,352
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$700,084$689,637▼ $10,447
Total Net Assets Fund Balance$700,084$689,637▼ $10,447
Total Liabilities and Net Assets / Fund Balance$1,011,663$976,864▼ $34,799

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$5,133$44,164$49,297
Leasehold Improvements$1,600$1,399$2,999
Other Assets Org$181,704--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Chris GrahamCommissionerFT$156,684$18,535$175,219

Board Members and Trustees

NameTitle
Brad BacaDirector, Chair
Armando ValdezDirector
Dr Beth DobkinDirector
Dr David TandbergDirector
Dr Janine DavidsonDirector
Dr Jennifer SobanetDirector
Dr Neil WoolfDirector
Dr Paul C JohnsonDirector
Dr Steve ElliottDirector
Eric HogueDirector
Jeff DupontDirector
John MarshallDirector
Ron PattersonDirector
Salvador AcevesDirector
Steve SchwartzDirector
Dr Timothy MottetDirector Thru 12/23
Carlos GarciaDirector Thru 2/24
Dr Tom StritikusDirector Thru 3/24
Dr James RankinDirector Thru 6/24
Dr Sam Minner JrDirector Thru 6/24
Glenn SmithDirector Thru 6/24
Jim MccormickDirector Thru 6/24
Revenue and Support

Revenue Composition

Contributions and Grants
$448,556
Program Service Revenue
$2,065,222
Investment Income
$31,323
Other Revenue
$0
All Other Contributions
$448,556
Change in Net Assets
$-14,519

Audited Revenue Reconciliation

Revenue per Audited Statements
$2,542,088
Revenue Not Reported on Financial Statements
$3,013
Revenue Not Reported on Form 990
$4,072
Total Revenue per Audited Statements
$2,546,160
Total Revenue per Form 990
$2,545,101
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$2,135,216
Salaries, Compensation, and Employee Benefits$414,404
Total Fundraising Expense$35,010
Grants and Similar Amounts Paid$10,000
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Other$1,450,696$50,025-$1,500,721
Other Salaries and Wages$133,072$34,399$13,579$181,050
Current Officers, Directors, Trustees, and Key Employees$132,350$34,213$13,505$180,068
Travel$55,535--$55,535
Occupancy$32,512$7,626-$40,138
Insurance$27,812$6,953-$34,765
Office Expenses$20,316$13,245-$33,561
Payroll Taxes$23,456$6,064$2,394$31,914
Other Expenses$30,747--$30,747
All Other Expenses$19,493$1,129-$20,622
Advertising-$15,716$3,929$19,645
Fees for Services Accounting-$18,613-$18,613
Conferences and Meetings$12,470--$12,470
Pension Plan Contributions$7,970$2,060$813$10,843
Other Employee Benefits$7,738$2,001$790$10,529
Grants to Domestic Individuals$10,000--$10,000
Fees for Services Legal$7,075--$7,075
Fees for Service Investment Mgmnt Fees-$3,013-$3,013
Depreciation Depletion$1,103$276-$1,379
Total Functional Expenses$2,329,277$195,333$35,010$2,559,620

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$2,559,620
Expenses per Audited Statements$2,556,607
Total Expenses per Audited Statements$2,556,607
Expenses Not Reported on Financial Statements$3,013
Expenses Not Reported on Form 990$0
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
Lease Liabilities$187,025
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
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
Yes
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 1A

The governing body is the president's council, which is comprised of the ceo of all 15 member institutions, and sometimes the president's executive council, which is an executive committee comprised of six presidents from the conference, acts on behalf of the conference.

Form 990, Part VI, Section A, Line 6

The association has member colleges and universities which must be ncaa ii members.

Form 990, Part VI, Section A, Line 7B

Members can approve presidents council resolutions at the semi-annual member meetings.

Form 990, Part VI, Section B, Line 11B

The 990 is submitted to the president's council for approval.

Form 990, Part VI, Section B, Line 15

The commissioner's compensation is determined annually by the rmac president's council executive committee during the annual review process. Other key employees pay is reviewed annually.

Form 990, Part VI, Section C, Line 18

Forms 990 and 1023 are available upon request at the corporation's offices during normal business hours.

Form 990, Part VI, Section C, Line 19

The organization's governing documents, conflict of interest policy and financial statements are not available to the public.

Part VII Section A

Director terms begin and end during the fiscal year so the number of directors listed who served during the fiscal year will exceed the count of directors at year-end.

Filing and Contact Details

Filer

Filer Name
Rocky Mountain Athletic Conference
EIN
84-0722857
Phone
7194710066
Address
3505 AUSTIN BLUFFS PARKWAY 315, COLORADO SPRINGS, CO 80918

Signing Officer

Name
Christopher M Graham
Title
Commissioner
Phone
7194710066
Signed
2025-05-08
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Christopher M Graham
Formed
1909
Legal Domicile
Co
Voting Board Members
16
Independent Board Members
16
Employees
9
Volunteers
275

Preparer

Firm
Waugh & Goodwin Llp
Address
2925 PROFESSIONAL PLACE STE 201, COLORADO SPRINGS, CO 80904
Preparer
Jill J Goodwin CPA
Phone
7195909777
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 11G

Contract services: program service expenses 0. Management and general expenses 50,025. Fundraising expenses 0. Total expenses 50,025. Officiating coordinators: program service expenses 87,513. Management and general expenses 0. Fundraising expenses 0. Total expenses 87,513. Officiating services: program service expenses 1,363,183. Management and general expenses 0. Fundraising expenses 0. Total expenses 1,363,183.

Form 990, Part XII, Line 2C

The process has not changed from the prior year.

Financial Statement Notes

PART X, LINE 2:

The conference qualifies as a tax-exempt organization under section 501(c)(3) of the internal revenue code and, accordingly, is not subject to federal income tax. Accordingly, no income tax provision has been recorded. The conference's forms 990, return of organization exempt from income tax, are subject to examination by various taxing authorities, generally for three years after the date they were filed. Management of the conference believes that it does not have any uncertain tax positions that are material to the financial statements.

Raw XML AppendixShowing 400 of 663 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/ActivityOrMissionDesc0PROVIDE LEADERSHIP FOR MULTIPLE NCAA DIVISION II COLLEGIATE SPORTS ORGANIZATIONS. ACTIVITIES INCLUDE RUNNING CHAMPIONSHIPS, FACILITATING MEETINGS, NCAA RULE INTERPRETATION AND ASSIGNMENT OF OFFICIALS.THE ROCKY MOUNTAIN ATHLETIC CONFERENCE EMPOWERS STUDENT-ATHLETES TO REALIZE THEIR FULL POTENTIAL IN ATHLETICS, ACADEMICS AND IN LIFE THROUGH A RICHLY REWARDING AND NATIONALLY COMPETITIVE EXPERIENCE AT OUR UNIQUE NCAA DIVISION II INSTITUTIONS.
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IRS990/Form990PartVIISectionAGrp/PersonNm2DR BETH DOBKIN
IRS990/Form990PartVIISectionAGrp/PersonNm3DR DAVID TANDBERG
IRS990/Form990PartVIISectionAGrp/PersonNm4DR JANINE DAVIDSON
IRS990/Form990PartVIISectionAGrp/PersonNm5DR JENNIFER SOBANET
IRS990/Form990PartVIISectionAGrp/PersonNm6DR NEIL WOOLF
IRS990/Form990PartVIISectionAGrp/PersonNm7DR PAUL C JOHNSON
IRS990/Form990PartVIISectionAGrp/PersonNm8DR STEVE ELLIOTT
IRS990/Form990PartVIISectionAGrp/PersonNm9ERIC HOGUE
IRS990/Form990PartVIISectionAGrp/PersonNm10JEFF DUPONT
IRS990/Form990PartVIISectionAGrp/PersonNm11JOHN MARSHALL
IRS990/Form990PartVIISectionAGrp/PersonNm12RON PATTERSON
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IRS990/Form990PartVIISectionAGrp/PersonNm15CARLOS GARCIA
IRS990/Form990PartVIISectionAGrp/PersonNm16DR JAMES RANKIN
IRS990/Form990PartVIISectionAGrp/PersonNm17DR SAM MINNER JR
IRS990/Form990PartVIISectionAGrp/PersonNm18DR TIMOTHY MOTTET
IRS990/Form990PartVIISectionAGrp/PersonNm19DR TOM STRITIKUS
IRS990/Form990PartVIISectionAGrp/PersonNm20GLENN SMITH
IRS990/Form990PartVIISectionAGrp/PersonNm21JIM MCCORMICK
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IRS990/Form990PartVIISectionAGrp/TitleTxt0DIRECTOR, CHAIR
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IRS990/Form990PartVIISectionAGrp/TitleTxt3DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt4DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt5DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt6DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt7DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt8DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt9DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt10DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt11DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt12DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt13DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt14DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt15DIRECTOR THRU 2/24
IRS990/Form990PartVIISectionAGrp/TitleTxt16DIRECTOR THRU 6/24
IRS990/Form990PartVIISectionAGrp/TitleTxt17DIRECTOR THRU 6/24
IRS990/Form990PartVIISectionAGrp/TitleTxt18DIRECTOR THRU 12/23
IRS990/Form990PartVIISectionAGrp/TitleTxt19DIRECTOR THRU 3/24
IRS990/Form990PartVIISectionAGrp/TitleTxt20DIRECTOR THRU 6/24
IRS990/Form990PartVIISectionAGrp/TitleTxt21DIRECTOR THRU 6/24
IRS990/Form990PartVIISectionAGrp/TitleTxt22COMMISSIONER
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IRS990/MissionDesc0THE ROCKY MOUNTAIN ATHLETIC CONFERENCE EMPOWERS STUDENT-ATHLETES TO REALIZE THEIR FULL POTENTIAL IN ATHLETICS, ACADEMICS AND IN LIFE THROUGH A RICHLY REWARDING AND NATIONALLY COMPETITIVE EXPERIENCE AT OUR UNIQUE NCAA DIVISION II INSTITUTIONS.
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IRS990/ProgSrvcAccomActyOtherGrp/Desc0NCAA STRATEGIC INITIATIVES: TO MONITOR AND EDUCATE MEMBER INSTITUTIONS.
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