Civic Intelligence

Great Northwest Athletic Conference

EIN 91-2141962 • 501(c)3 • Clackamas, OR

Pub. 78 Eligible

Profile

The GNAC is organized to control and regulate intercollegiate athletics as institutional activities, to encourage sound academic practices for student-athletes, to establish harmonious intercollegiate relationships among member institutions, and to promote and develop the sports.

8800 SE Sunnyside Rd 102NClackamas, OR 97015

www.gnacsports.com

Siviq Scores

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

Liabilities / Assets

62nd percentile

0.15x

Higher debt load relative to assets than 62% of similar nonprofits.

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

Liabilities / Revenue

41st percentile

0.04x

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

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

Net Margin

34th percentile

-1.9%

Higher net margin than 34% of similar nonprofits.

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

Top Officer Pay

84th percentile

$158,170

Higher top officer pay than 84% of similar nonprofits.

Top officer pay equals 9.7% of source-year revenue.

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

Asset Growth

12th percentile

-16%

Faster asset growth than 12% of similar nonprofits.

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

Revenue Growth

53rd percentile

8.7%

Faster revenue growth than 53% of similar nonprofits.

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

Assets

Down

$434,734

Down $80,706 (-16%) from 2023

Liabilities

Down

$63,087

Down $54,218 (-46%) from 2023

Net Assets

Down

$371,647

Down $26,488 (-6.7%) from 2023

Revenue

Up

$1,638,376

Up $131,123 (+8.7%) from 2023

Expenses

Up

$1,668,924

Up $113,390 (+7.3%) from 2023

Net Income

Up

-$30,548

Up $17,733 (+37%) from 2023

Trend Graphs

Balance Sheet Trend

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

$600K$400K$200K$0-$200KAssets 2011: $151,937Liabilities 2011: -$9,441Net Assets 2011: $161,3782011Assets 2012: $129,919Liabilities 2012: $14,564Net Assets 2012: $115,3552012Assets 2013: $144,449Liabilities 2013: $27,064Net Assets 2013: $117,3852013Assets 2014: $186,405Liabilities 2014: $50,919Net Assets 2014: $135,4862014Assets 2015: $221,718Liabilities 2015: $54,459Net Assets 2015: $167,2592015Assets 2016: $268,825Liabilities 2016: $100,812Net Assets 2016: $168,0132016Assets 2017: $228,867Liabilities 2017: $60,851Net Assets 2017: $168,0162017Assets 2018: $215,237Liabilities 2018: $48,840Net Assets 2018: $166,3972018Assets 2019: $233,128Liabilities 2019: $51,913Net Assets 2019: $181,2152019Assets 2020: $336,880Liabilities 2020: $75,769Net Assets 2020: $261,1112020Assets 2021: $420,843Liabilities 2021: $24,418Net Assets 2021: $396,4252021Assets 2022: $499,014Liabilities 2022: $56,322Net Assets 2022: $442,6922022Assets 2023: $515,440Liabilities 2023: $117,305Net Assets 2023: $398,1352023Assets 2024: $434,734Liabilities 2024: $63,087Net Assets 2024: $371,6472024

Highlighted filing

2024

Assets$434,734
Liabilities$63,087
Net Assets$371,647

Operations Trend

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

$2.0M$1.5M$1.0M$500K$0-$500KExpenses 2011: $1,207,3292011Expenses 2012: $1,167,6122012Revenue 2013: $1,238,538Expenses 2013: $1,238,870Net Income 2013: -$3322013Revenue 2014: $1,436,938Expenses 2014: $1,421,698Net Income 2014: $15,2402014Revenue 2015: $1,493,966Expenses 2015: $1,462,268Net Income 2015: $31,6982015Revenue 2016: $1,592,832Expenses 2016: $1,591,817Net Income 2016: $1,0152016Revenue 2017: $1,558,681Expenses 2017: $1,558,596Net Income 2017: $852017Revenue 2018: $1,752,186Expenses 2018: $1,753,470Net Income 2018: -$1,2842018Revenue 2019: $1,689,090Expenses 2019: $1,675,907Net Income 2019: $13,1832019Revenue 2020: $1,522,946Expenses 2020: $1,443,660Net Income 2020: $79,2862020Revenue 2021: $954,879Expenses 2021: $822,820Net Income 2021: $132,0592021Revenue 2022: $1,563,871Expenses 2022: $1,510,636Net Income 2022: $53,2352022Revenue 2023: $1,507,253Expenses 2023: $1,555,534Net Income 2023: -$48,2812023Revenue 2024: $1,638,376Expenses 2024: $1,668,924Net Income 2024: -$30,5482024

Highlighted filing

2024

Revenue$1,638,376
Expenses$1,668,924
Net Income-$30,548

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$0.43$0.06$0.37$1.64$1.67$0.03
2023Detailed filing. Detailed filing data is available for this year.$0.52$0.12$0.40$1.51$1.56$0.05
2022Detailed filing. Detailed filing data is available for this year.$0.50$0.06$0.44$1.56$1.51$0.05
2021Detailed filing. Detailed filing data is available for this year.$0.42$0.02$0.40$0.95$0.82$0.13
2020Detailed filing. Detailed filing data is available for this year.$0.34$0.08$0.26$1.52$1.44$0.08
2019Detailed filing. Detailed filing data is available for this year.$0.23$0.05$0.18$1.69$1.68$0.01
2018Detailed filing. Detailed filing data is available for this year.$0.22$0.05$0.17$1.75$1.75$0.00
2017Summary only. Only limited summary data is available for this year.$0.23$0.06$0.17$1.56$1.56$0.00
2016Summary only. Only limited summary data is available for this year.$0.27$0.10$0.17$1.59$1.59$0.00
2015Summary only. Only limited summary data is available for this year.$0.22$0.05$0.17$1.49$1.46$0.03
2014Summary only. Only limited summary data is available for this year.$0.19$0.05$0.14$1.44$1.42$0.02
2013Summary only. Only limited summary data is available for this year.$0.14$0.03$0.12$1.24$1.24$0.00
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.13$0.01$0.12$1.17
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.15$0.01$0.16$1.21
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2023 to Jun 30, 2024
Signed
May 14, 2025
Return Version
2023v6.0
Gross Receipts
$1,638,376
Mission and Program Overview

Mission

The GNAC is organized to control and regulate intercollegiate athletics as institutional activities, to encourage sound academic practices for student-athletes, to establish harmonious intercollegiate relationships among member institutions, and to promote and develop the sports.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$230,138$294,264▲ $64,126
Cash and Non-Interest-Bearing Accounts$92,179--
Accounts Receivable$56,406$51,771▼ $4,635
Investments in Publicly Traded Securities-$32,934-
Prepaid Expenses and Deferred Charges$48,228$7,463▼ $40,765
Total Assets$515,440$434,734▼ $80,706
Other Assets Total$88,489$48,302▼ $40,187
Liabilities
Other Liabilities$90,590$49,753▼ $40,837
Accounts Payable and Accrued Expenses$26,381$13,334▼ $13,047
Deferred Revenue$334--
Total Liabilities$117,305$63,087▼ $54,218
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$398,135$365,224▼ $32,911
Net Assets With Donor Restrictions-$6,423-
Total Net Assets Fund Balance$398,135$371,647▼ $26,488
Total Liabilities and Net Assets / Fund Balance$515,440$434,734▼ $80,706

Asset Categories

AssetBook ValueDepreciationBasis
Other Assets Org$48,302--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Dave HaglundPrior CommisFT$133,302$24,868$158,170
Dave HaglundPrior Commissioner-$127,302$30,868$158,170

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$343,809
Program Service Revenue
$1,253,315
Investment Income
$10,298
Other Revenue
$30,954
All Other Contributions
$343,809
Change in Net Assets
$-30,548

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,637,627
Revenue Not Reported on Financial Statements
$749
Revenue Not Reported on Form 990
$4,060
Total Revenue per Audited Statements
$1,641,687
Total Revenue per Form 990
$1,638,376
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$1,275,478
Salaries, Compensation, and Employee Benefits$393,446
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$139,864$31,121-$170,985
Other Salaries and Wages$139,155$29,313-$168,468
Payroll Taxes$24,542$6,021-$30,563
Occupancy-$25,663-$25,663
Travel$8,045$14,240-$22,285
Fees for Services Other-$17,923-$17,923
Office Expenses$3,547$12,457-$16,004
All Other Expenses$6,262$7,478-$13,740
Other Employee Benefits$9,521$2,639-$12,160
Insurance$7,749$3,647-$11,396
Pension Plan Contributions$8,825$2,445-$11,270
Fees for Services Accounting-$10,160-$10,160
Conferences and Meetings$4,178$4,454-$8,632
Other Expenses$12,188$8,464-$8,464
Fees for Services Legal-$5,409-$5,409
Fees for Service Investment Mgmnt Fees-$749-$749
Total Functional Expenses$1,486,741$182,183$0$1,668,924

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$1,668,924
Expenses per Audited Statements$1,668,175
Total Expenses per Audited Statements$1,668,175
Expenses Not Reported on Financial Statements$749
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 Liability$49,753
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
No
Other officer compensation reviewed
No
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 11B

After form 990 has been prepared by the independent accountant, the commissioner reviews the form for accuracy and completeness. Once the commissioner believes the form 990 is complete and accurate, it is submitted to the board ceo for review and final approval. Following the acceptance by the ceo, the commissioner signs the form 990.

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

Each board member is required to sign the conflicts of interest policy as part of becoming a member and annually acknowledge they will disclose any conflicts of interest as they arise during their term of office.

Form 990, Page 6, Part VI, Line 19

Governing documents, policies, and financial statements will be provided upon request or may be viewed at the financial office.

Filing and Contact Details

Filer

Filer Name
Great Northwest Athletic Conference
EIN
91-2141962
Phone
5033058756
Address
8800 SE SUNNYSIDE RD 102N, CLACKAMAS, OR 97015

Signing Officer

Name
Bridget Johnson Tetteh
Title
Commissioner
Phone
5033058756
Signed
2025-05-14
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Bridget Johnson Tetteh
Formed
2001
Legal Domicile
Wa
Voting Board Members
10
Independent Board Members
10
Employees
7
Volunteers
110

Preparer

Firm
Jones & Roth Pc
Address
6723 NE BENNETT ST STE 220, HILLSBORO, OR 97124
Preparer
Aaron C Sachs
Phone
5036480521
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

The gnac is organized to control and regulate intercollegiate athletics as institutional activities, to encourage sound academic practices for student-athletes, to establish harmonious intercollegiate relationships among member institutions, and to promote and develop the sports.

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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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IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt0MISCELLANEOUS INCOME 9,313
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE GNAC IS ORGANIZED TO CONTROL AND REGULATE INTERCOLLEGIATE ATHLETICS AS INSTITUTIONAL ACTIVITIES, TO ENCOURAGE SOUND ACADEMIC PRACTICES FOR STUDENT-ATHLETES, TO ESTABLISH HARMONIOUS INTERCOLLEGIATE RELATIONSHIPS AMONG MEMBER INSTITUTIONS, AND TO PROMOTE AND DEVELOP THE SPORTS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1AFTER FORM 990 HAS BEEN PREPARED BY THE INDEPENDENT ACCOUNTANT, THE COMMISSIONER REVIEWS THE FORM FOR ACCURACY AND COMPLETENESS. ONCE THE COMMISSIONER BELIEVES THE FORM 990 IS COMPLETE AND ACCURATE, IT IS SUBMITTED TO THE BOARD CEO FOR REVIEW AND FINAL APPROVAL. FOLLOWING THE ACCEPTANCE BY THE CEO, THE COMMISSIONER SIGNS THE FORM 990.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2EACH BOARD MEMBER IS REQUIRED TO SIGN THE CONFLICTS OF INTEREST POLICY AS PART OF BECOMING A MEMBER AND ANNUALLY ACKNOWLEDGE THEY WILL DISCLOSE ANY CONFLICTS OF INTEREST AS THEY ARISE DURING THEIR TERM OF OFFICE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3GOVERNING DOCUMENTS, POLICIES, AND FINANCIAL STATEMENTS WILL BE PROVIDED UPON REQUEST OR MAY BE VIEWED AT THE FINANCIAL OFFICE.
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 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 19
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