Civic Intelligence

Mountain West Conference

990 • Fiscal year 2021 • EIN 84-1472434

Jul 01, 2020 to Jun 30, 2021 • Filed on May 13, 2022

10807 NEW ALLEGIANCE DR Suite 250Colorado Springs, CO 80921

(719) 488-4058

Siviq Scores

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

Liabilities / Assets

16th percentile

0.02x

Higher debt load relative to assets than 16% of similar nonprofits.

2021 filings • 501(c)3 • $50M-$100M nonprofits • Source year 2021

Liabilities / Revenue

5th percentile

0.00x

Higher debt load relative to revenue than 5% of similar nonprofits.

2021 filings • 501(c)3 • $50M-$100M nonprofits • Source year 2021

Net Margin

12th percentile

-7.2%

Higher net margin than 12% of similar nonprofits.

2021 filings • 501(c)3 • $50M-$100M nonprofits • Source year 2021

Top Officer Pay

88th percentile

$952,008

Higher top officer pay than 88% of similar nonprofits.

Top officer pay equals 1.6% of source-year revenue.

2021 filings • 501(c)3 • $50M-$100M nonprofits • Source year 2021

Asset Growth

1st percentile

-35%

Faster asset growth than 1% of similar nonprofits.

2021 filings • 501(c)3 • $50M-$100M nonprofits • Annualized from 2020 to 2021

Revenue Growth

31st percentile

1.6%

Faster revenue growth than 31% of similar nonprofits.

2021 filings • 501(c)3 • $50M-$100M nonprofits • Annualized from 2020 to 2021

Assets

Down

$8,458,444

Down $4,628,004 (-35%) from 2020

Net Assets

Down

$8,304,148

Down $4,336,671 (-34%) from 2020

Liabilities

Down

$154,296

Down $291,333 (-65%) from 2020

Revenue

Up

$60,414,909

Up $947,287 (+1.6%) from 2020

Expenses

Up

$64,751,580

Up $9,940,733 (+18%) from 2020

Net Income

Down

-$4,336,671

Down $8,993,446 (-193%) from 2020

Historical Trend

Balance Sheet Trend

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

$15M$10M$5.0M$0Assets 2011: $11,574,015Liabilities 2011: $3,490,185Net Assets 2011: $8,083,8302011Assets 2012: $8,867,688Liabilities 2012: $26,438Net Assets 2012: $8,841,2502012Assets 2013: $8,739,187Liabilities 2013: $24,203Net Assets 2013: $8,714,9842013Assets 2014: $7,414,253Liabilities 2014: $31,386Net Assets 2014: $7,382,8672014Assets 2015: $8,469,074Liabilities 2015: $2,698Net Assets 2015: $8,466,3762015Assets 2016: $7,744,686Liabilities 2016: $432Net Assets 2016: $7,744,2542016Assets 2017: $12,048,513Liabilities 2017: $0Net Assets 2017: $12,048,5132017Assets 2018: $7,517,603Liabilities 2018: $0Net Assets 2018: $7,517,6032018Assets 2019: $8,207,119Liabilities 2019: $223,078Net Assets 2019: $7,984,0412019Assets 2020: $13,086,448Liabilities 2020: $445,629Net Assets 2020: $12,640,8192020Assets 2021: $8,458,444Liabilities 2021: $154,296Net Assets 2021: $8,304,1482021Assets 2022: $5,314,529Liabilities 2022: $119,360Net Assets 2022: $5,195,1692022Assets 2023: $12,570,259Liabilities 2023: $83,622Net Assets 2023: $12,486,6372023

Highlighted filing

2021

Assets$8,458,444
Liabilities$154,296
Net Assets$8,304,148

Operations Trend

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

$100M$50M$0-$50MExpenses 2011: $9,326,8232011Revenue 2012: $10,941,050Expenses 2012: $10,796,393Net Income 2012: $144,6572012Expenses 2013: $10,006,1642013Revenue 2014: $13,225,615Expenses 2014: $14,329,949Net Income 2014: -$1,104,3342014Revenue 2015: $16,177,850Expenses 2015: $14,969,534Net Income 2015: $1,208,3162015Revenue 2016: $52,832,283Expenses 2016: $53,554,405Net Income 2016: -$722,1222016Revenue 2017: $58,529,293Expenses 2017: $54,225,034Net Income 2017: $4,304,2592017Revenue 2018: $54,662,249Expenses 2018: $59,193,159Net Income 2018: -$4,530,9102018Revenue 2019: $57,058,330Expenses 2019: $56,591,892Net Income 2019: $466,4382019Revenue 2020: $59,467,622Expenses 2020: $54,810,847Net Income 2020: $4,656,7752020Revenue 2021: $60,414,909Expenses 2021: $64,751,580Net Income 2021: -$4,336,6712021Revenue 2022: $79,369,354Expenses 2022: $82,478,333Net Income 2022: -$3,108,9792022Revenue 2023: $78,195,311Expenses 2023: $70,903,843Net Income 2023: $7,291,4682023

Highlighted filing

2021

Revenue$60,414,909
Expenses$64,751,580
Net Income-$4,336,671
Jump To
Filing Snapshot
Filing Period
Jul 1, 2020 to Jun 30, 2021
Signed
May 13, 2022
Return Version
2020v4.1
Gross Receipts
$60,414,909
Mission and Program Overview

Mission

To provide administrative support for the thirteen member institutions to strengthen and expand the intercollegiate athletic and academic programs on each campus.

To strengthen and expand the intercollegiate athletic and academic programs on member campuses

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$10,585,996$8,105,705▼ $2,480,291
Investments in Publicly Traded Securities$2,100,544$0▼ $2,100,544
Land, Buildings, and Equipment, Net$384,659$310,267▼ $74,392
Cash and Non-Interest-Bearing Accounts$0$0→ $0
Accounts Receivable$0$0→ $0
Other Notes and Loans Receivable, Net$0$0→ $0
Pledges and Grants Receivable$0$0→ $0
Receivable From Disqualified Prsn$0$0→ $0
Receivables From Officers Etc$0$0→ $0
Investments Other Securities$0$0→ $0
Investments Program Related$0$0→ $0
Intangible Assets$0$0→ $0
Inventories for Sale or Use$0$0→ $0
Loans From Officers Directors$0$0→ $0
Prepaid Expenses and Deferred Charges$0$0→ $0
Total Assets$13,086,448$8,458,444▼ $4,628,004
Other Assets Total$15,249$42,472▲ $27,223
Liabilities
Other Liabilities$441,531$154,296▼ $287,235
Accounts Payable and Accrued Expenses$4,098$0▼ $4,098
Grants Payable$0$0→ $0
Mortgage Notes Payable Secured by Investment Property$0$0→ $0
Unsecured Notes Loans Payable$0$0→ $0
Deferred Revenue$0$0→ $0
Escrow Account Liability$0$0→ $0
Tax Exempt Bond Liabilities$0$0→ $0
Total Liabilities$445,629$154,296▼ $291,333
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$12,136,558$7,744,587▼ $4,391,971
Net Assets With Donor Restrictions$504,261$559,561▲ $55,300
Total Net Assets Fund Balance$12,640,819$8,304,148▼ $4,336,671
Total Liabilities and Net Assets / Fund Balance$13,086,448$8,458,444▼ $4,628,004

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$310,267$503,539$813,806
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Craig ThompsonCommissionerFT$773,967$178,041$952,008
Bret GillilandDeputy CommissionerFT$259,311$45,494$304,805
Carolayne HenrySenior Associate CommissionerFT$148,523$21,935$170,458
Javan HedlundAssociate CommissionerFT$136,375$27,422$163,797
Brian TrippAssociate CommissionerFT$107,882$30,325$138,207
Jaime HixsonAssociate CommissionerFT$104,782$29,937$134,719
Gary WalengaChief Financial OfficerFT$87,413$28,208$115,621
Dr Brian SandovalDirector--$104,198$104,198
Dr Keith WitfieldDirector--$46,154$46,154

Board Members and Trustees

Highest Paid Contractors

ContractorServicesLocationCompensation
Bryan Cave Leighton PaisnerLegal Services211 NORTH BROADWAY - SUITE 3600, St Louis, MO 63102$253,735
Revenue and Support

Revenue Composition

Contributions and Grants
$5,579,259
Program Service Revenue
$54,277,725
Investment Income
$7,959
Other Revenue
$549,966
All Other Contributions
$5,579,259
Change in Net Assets
$-4,336,671

Audited Revenue Reconciliation

Revenue per Audited Statements
$60,184,294
Revenue Not Reported on Financial Statements
$230,615
Other Revenue Adjustments
$230,615
Total Revenue per Audited Statements
$60,184,294
Total Revenue per Form 990
$60,414,909
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$56,650,309
Grants and Similar Amounts Paid$5,019,699
Salaries, Compensation, and Employee Benefits$3,081,572
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Expenses$52,448,326--$52,448,326
Grants to Domestic Orgs$5,019,699--$5,019,699
Current Officers, Directors, Trustees, and Key Employees$1,828,118$137,600$0$1,965,718
Other Salaries and Wages$646,888$48,691-$695,579
Conferences and Meetings$407,693--$407,693
Occupancy$72,370$289,480-$361,850
All Other Expenses$300,000--$300,000
Fees for Services Legal-$298,360-$298,360
Other Employee Benefits$228,184$17,176-$245,360
Office Expenses$47,567$190,262-$237,829
Payroll Taxes$119,783$9,016-$128,799
Advertising$92,899--$92,899
Depreciation Depletion-$77,217-$77,217
Fees for Services Other$73,774--$73,774
Information Technology$57,669$4,341-$62,010
Pension Plan Contributions$42,888$3,228-$46,116
Fees for Services Accounting-$19,865-$19,865
Travel$3,380$13,522-$16,902
Total Functional Expenses$63,642,822$1,108,758$0$64,751,580

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$64,751,580
Total Expenses per Form 990$64,751,580
Total Expenses per Audited Statements$64,520,965
Expenses Not Reported on Form 990$-230,615
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Fresno StateFresno, CASee Col (a)Student Special Assistance and Opportunity Fund$590,989
San Diego State UniversitySand Diego, CASee Col (a)Student Special Assistance and Opportunity Fund$557,098
San Jose State UniversitySan Jose, CASee Col (a)Student Special Assistance and Opportunity Fund$520,904
Boise State UniversityBoise, IDSee Col (a)Student Special Assistance and Opportunity Fund$508,125
University of Nevada Las VegasLas Vegas, NVSee Col (a)Student Special Assistance and Opportunity Fund$467,175
University of New MexicoAlbuquerque, NMSee Col (a)Student Special Assistance and Opportunity Fund$451,015
Utah State UniversityLogan, UT501(c)(3)Student Special Assistance and Opportunity Fund$417,077
Colorado State UniversityFort Collins, COSee Col (a)Student Special Assistance and Opportunity Fund$407,023
University of NevadaReno, NVSee Col (a)Student Special Assistance and Opportunity Fund$398,567
University of WyomingLaramie, WYSee Col (a)Student Special Assistance and Opportunity Fund$388,432
Air Force AcademyUSAF Academy, COSee Col (a)Student Special Assistance and Opportunity Fund$313,294
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$0
Fundraising Gross Income$0
Gaming Direct Expenses$0
Gaming Gross Income$0
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
Loans from Officers, Directors, Trustees, and Key Employees$0$0→ $0
Receivables from Disqualified Persons$0$0→ $0
Receivables from Officers, Directors, Trustees, and Key Employees$0$0→ $0
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Lease Liability$154,296
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
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 6

Members of the organization: the mountan west conference is made up of 12 member institutions who receive distributions from the organization.

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

Election of members and their rights: each institution as a member of the conference elects one director. The director is the ceo or president of their institution and remains on the board as long as they are the ceo or president of their institution.

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

Form 990 review process: form 990 is distributed to senior staff members, including the cfo and commissioner, for review before it is filed with the irs.

Form 990, Part VI, Section B, Line 12C

How the conflict of interest policy is monitored and enforced: the organization has a conflict of interest policy included in the mwc employee handbook that is provided on an annual basis to each employee and each employee signs an acknowledgement of receipt letter indicating they have received the employee handbook. Any instances in which a conflict of interest may potentially exist are monitored closely by senior staff and department heads.

Form 990, Part VI, Section B, Line 15A & B

Executive compensation policy and procedures: compensation for the ceo (commissioner) is determined and approved by the board of directors using comparability data from form 990s of similar organizations, and is reviewed on an annual basis. On an annual basis the board of directors approves a maximum authorization for staff salaries to be allocated at the discretion of the commissioner for all other staff members including officers and other key employees. Using comparability data from form 990s of similar organizations, the commissioner sets compensation for other officers. This procedure was last performed in 2021. The compensation procedures and decisions are documented in the organization's personnel files.

Form 990, Part VI, Section C, Line 19

How documents are made available to the public: financial statements are available upon request.

Filing and Contact Details

Filer

Filer Name
Mountain West Conference
EIN
84-1472434
In Care Of
% GARY WALENGA
Phone
7194884058
Address
10807 NEW ALLEGIANCE DR Suite 250, COLORADO SPRINGS, CO 80921

Signing Officer

Name
Gary Walenga
Title
CFO
Phone
7194884040
Signed
2022-05-13
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Craig Thompson
Formed
1998
Legal Domicile
Co
Voting Board Members
12
Independent Board Members
0
Employees
26
Volunteers
250

Preparer

Firm
Bkd Llp
Address
111 South Tejon Suite 800, Colorado Springs, CO 80903-9848
Preparer
Adam R Smith CPA
Phone
7194714290
Supplemental Narrative

Financial Statement Notes

Schedule D, Part XI, Line 4B

Revenue on return not on books: 111,130 - Basketball Tournament revenue Audit included as expenses 119,485 - football championship revenue audit included as expenses 230,615 - Total

Schedule D, Part XII, Line 2D

Expense on books not on return: (111,130) - Basketball Tournament revenue Audit included as expenses (119,485) - football championship revenue audit included as expenses (230,615) - Total

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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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IRS990/Form990PartVIISectionAGrp/TitleTxt8DIRECTOR
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IRS990/Form990PartVIISectionAGrp/TitleTxt10DIRECTOR
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IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt0228184
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IRS990/OtherExpensesGrp/Desc0BB Conference Expense
IRS990/OtherExpensesGrp/Desc1FB Championship
IRS990/OtherExpensesGrp/Desc2Championship Expense
IRS990/OtherExpensesGrp/Desc3Distribution to Members
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IRS990/OtherExpensesGrp/ProgramServicesAmt1422287
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IRS990/OtherExpensesGrp/TotalAmt2643516
IRS990/OtherExpensesGrp/TotalAmt352448326
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IRS990/OtherRevenueMiscGrp/BusinessCd0900099
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IRS990/PensionPlanContributionsGrp/ProgramServicesAmt042888
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IRS990/ProgramServiceRevenueGrp/BusinessCd0900099
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Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2023Summary only. Only limited summary data is available for this year.$12.6$0.08$12.5$78.2$70.9$7.29
2022Summary only. Only limited summary data is available for this year.$5.31$0.12$5.20$79.4$82.5$3.11
2021Detailed filing. Detailed filing data is available for this year.$8.46$0.15$8.30$60.4$64.8$4.34
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$13.1$0.45$12.6$59.5$54.8$4.66
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$8.21$0.22$7.98$57.1$56.6$0.47
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$7.52$0.00$7.52$54.7$59.2$4.53
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$12.0$0.00$12.0$58.5$54.2$4.30
2016Detailed filing. Detailed filing data is available for this year.$7.74$0.00$7.74$52.8$53.6$0.72
2015Detailed filing. Detailed filing data is available for this year.$8.47$0.00$8.47$16.2$15.0$1.21
2014Summary only. Only limited summary data is available for this year.$7.41$0.03$7.38$13.2$14.3$1.10
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$8.74$0.02$8.71$10.0
2012Summary only. Only limited summary data is available for this year.$8.87$0.03$8.84$10.9$10.8$0.14
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$11.6$3.49$8.08$9.33