Civic Intelligence

Great Northwest Athletic Conference

990 • Fiscal year 2020 • EIN 91-2141962

Jul 01, 2019 to Jun 30, 2020 • Filed on Nov 13, 2020

8800 SE Sunnyside RdClackamas, OR 97015

(503) 305-8756

Siviq Scores

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

Liabilities / Assets

65th percentile

0.22x

Higher debt load relative to assets than 65% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2020

Liabilities / Revenue

33rd percentile

0.05x

Higher debt load relative to revenue than 33% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2020

Net Margin

50th percentile

5.2%

Higher net margin than 50% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2020

Top Officer Pay

85th percentile

$157,742

Higher top officer pay than 85% of similar nonprofits.

Top officer pay equals 10.4% of source-year revenue.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2020

Asset Growth

84th percentile

45%

Faster asset growth than 84% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2019 to 2020

Revenue Growth

33rd percentile

-9.8%

Faster revenue growth than 33% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2019 to 2020

Assets

Up

$336,880

Up $103,752 (+45%) from 2019

Net Assets

Up

$261,111

Up $79,896 (+44%) from 2019

Liabilities

Up

$75,769

Up $23,856 (+46%) from 2019

Revenue

Down

$1,522,946

Down $166,144 (-9.8%) from 2019

Expenses

Down

$1,443,660

Down $232,247 (-14%) from 2019

Net Income

Up

$79,286

Up $66,103 (+501%) from 2019

Historical Trend

Balance Sheet Trend

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

$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

2020

Assets$336,880
Liabilities$75,769
Net Assets$261,111

Operations Trend

Revenue, expenses, and net income across loaded years, with this 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

2020

Revenue$1,522,946
Expenses$1,443,660
Net Income$79,286
Jump To
Filing Snapshot
Filing Period
Jul 1, 2019 to Jun 30, 2020
Signed
Nov 13, 2020
Return Version
2019v5.0
Gross Receipts
$1,543,986
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
Cash and Non-Interest-Bearing Accounts$178,638$299,726▲ $121,088
Savings and Temporary Cash Investments$25,278$23,760▼ $1,518
Prepaid Expenses and Deferred Charges$28,374$13,394▼ $14,980
Accounts Receivable$838$0▼ $838
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Land, Buildings, and Equipment, Net-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Total Assets$233,128$336,880▲ $103,752
Other Assets Total-$0-
Liabilities
Unsecured Notes Loans Payable-$55,237-
Deferred Revenue$31,500$14,583▼ $16,917
Accounts Payable and Accrued Expenses$20,413$5,949▼ $14,464
Total Liabilities$51,913$75,769▲ $23,856
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$181,215$245,316▲ $64,101
Net Assets With Donor Restrictions-$15,795-
Total Net Assets Fund Balance$181,215$261,111▲ $79,896
Total Liabilities and Net Assets / Fund Balance$233,128$336,880▲ $103,752
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Dave HaglundCommissionerFT$125,502$32,240$157,742

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$662,990
Program Service Revenue
$857,493
Investment Income
$-708
Other Revenue
$3,171
All Other Contributions
$337,740
Change in Net Assets
$79,286

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,522,646
Revenue Not Reported on Financial Statements
$300
Revenue Not Reported on Form 990
$610
Total Revenue per Audited Statements
$1,523,256
Total Revenue per Form 990
$1,522,946
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$1,063,774
Salaries, Compensation, and Employee Benefits$373,786
Professional Fundraising Fees$6,100
Total Fundraising Expense$6,100
Grants and Similar Amounts Paid$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$159,780$12,167-$171,947
Current Officers, Directors, Trustees, and Key Employees$110,772$47,473-$158,245
Conferences and Meetings$10,073$13,087-$23,160
Payroll Taxes$18,381$4,388-$22,769
Occupancy$240$21,020-$21,260
Travel$14,270$5,520-$19,790
All Other Expenses$12,387$3,212-$15,599
Other Employee Benefits$10,751$1,249-$12,000
Office Expenses$2,408$8,824-$11,232
Other Expenses$10,075$143-$10,218
Fees for Services Other$4,893$5,130-$10,023
Fees for Services Accounting-$8,909-$8,909
Pension Plan Contributions$7,851$974-$8,825
Insurance$5,037$2,472-$7,509
Fees for Services Professional Fundraising--$6,100$6,100
Fees for Service Investment Mgmnt Fees-$300-$300
Total Functional Expenses$1,296,264$141,296$6,100$1,443,660

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$1,443,660
Expenses per Audited Statements$1,443,360
Total Expenses per Audited Statements$1,443,360
Expenses Not Reported on Financial Statements$300
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$6,100
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
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
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
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, Part VI, Line 11B: Form 990 Review Process

After the Form 990 has been prepared by the independent accountants, 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 and files it.

Form 990, Part VI, Line 19: Other Organization Documents Publicly Available

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, Clackamas, OR 97015

Signing Officer

Name
Dave Haglund
Title
Commissioner
Signed
2020-11-13
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Dave Haglund
Formed
2001
Legal Domicile
Wa
Voting Board Members
11
Independent Board Members
11
Employees
6

Preparer

Firm
Decoria Maichel and Teague Ps
Address
7307 N DIVISION ST Ste 222, SPOKANE, WA 99208-6545
Preparer
Brandon J Blair
Phone
5093282400
Supplemental Narrative

Financial Statement Notes

Part X : FIN48 Footnote

Accounting principles generally accepted in the United States of America provide guidance related to uncertainties in income taxes recognized in an enterprise's financial statements and provides guidance on financial statement recognition and measurement of a tax position taken or expected to be taken in a tax return.The Conference has evaluated state, federal and foreign tax positions taken in the current year, for which the statute of limitations is still open, and determined that it is more-likely-than-not that each position would be sustained upon examination. Accordingly, management has determined that it does not have any unrecognized tax liabilities or benefits for the year ended June 30, 2020 that need to be recognized in the financial statements.

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IRS990/MissionDesc0The 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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IRS990/OccupancyGrp/ProgramServicesAmt0240
IRS990/OccupancyGrp/TotalAmt021260
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt08824
IRS990/OfficeExpensesGrp/ProgramServicesAmt02408
IRS990/OfficeExpensesGrp/TotalAmt011232
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IRS990/OtherExpensesGrp/Desc1Championships
IRS990/OtherExpensesGrp/Desc2Miscellaneous
IRS990/OtherExpensesGrp/Desc3Awards
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt06428
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt1143
IRS990/OtherExpensesGrp/ProgramServicesAmt0830578
IRS990/OtherExpensesGrp/ProgramServicesAmt162537
IRS990/OtherExpensesGrp/ProgramServicesAmt236231
IRS990/OtherExpensesGrp/ProgramServicesAmt310075
IRS990/OtherExpensesGrp/TotalAmt0830578
IRS990/OtherExpensesGrp/TotalAmt162537
IRS990/OtherExpensesGrp/TotalAmt242659
IRS990/OtherExpensesGrp/TotalAmt310218
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IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt012167
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0159780
IRS990/OtherSalariesAndWagesGrp/TotalAmt0171947
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt00
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IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt04388
IRS990/PayrollTaxesGrp/ProgramServicesAmt018381
IRS990/PayrollTaxesGrp/TotalAmt022769
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt0974
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt07851
IRS990/PensionPlanContributionsGrp/TotalAmt08825
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt028374
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt013394
IRS990/PrincipalOfficerNm0Dave Haglund
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IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt1826029
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IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt1826029
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYExcessBenefitTransInd0false
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt079286
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0false
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt025278
IRS990/SavingsAndTempCashInvstGrp/EOYAmt023760
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IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0670716
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0695226
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0691064
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0677112
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt03397108
IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/TotalAmt00
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt01049
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt0805
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt0241
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt0270
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt0135
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IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus1YearAmt0-1139
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus2YearsAmt09851
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus3YearsAmt04586
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus4YearsAmt03498
IRS990ScheduleA/OtherIncome170Grp/TotalAmt018210
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.99390
IRS990ScheduleA/PublicSupportPY170Pct00.99240
IRS990ScheduleA/PublicSupportTotal170Amt03397108
IRS990ScheduleA/SubstantialContributorsTotAmt00
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0662990
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0670716
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0695226
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0691064
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0677112
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt03397108
IRS990ScheduleA/TotalSupportAmt03417818
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/TotalAmt00
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt0300
IRS990ScheduleD/ExpensesSubtotalAmt01443360
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/InvestmentExpensesNotIncld2Amt0300
IRS990ScheduleD/InvestmentExpensesNotIncldAmt0300
IRS990ScheduleD/NetUnrealizedGainsInvstAmt0610
IRS990ScheduleD/RevenueNotReportedAmt0610
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt0300
IRS990ScheduleD/RevenueSubtotalAmt01522646
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0Accounting principles generally accepted in the United States of America provide guidance related to uncertainties in income taxes recognized in an enterprise's financial statements and provides guidance on financial statement recognition and measurement of a tax position taken or expected to be taken in a tax return.The Conference has evaluated state, federal and foreign tax positions taken in the current year, for which the statute of limitations is still open, and determined that it is more-likely-than-not that each position would be sustained upon examination. Accordingly, management has determined that it does not have any unrecognized tax liabilities or benefits for the year ended June 30, 2020 that need to be recognized in the financial statements.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Part X : FIN48 Footnote
IRS990ScheduleD/TotalExpensesPerForm990Amt01443660
IRS990ScheduleD/TotalRevenuePerForm990Amt01522946
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt01523256
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt01443360
IRS990ScheduleJ/AnyNonFixedPaymentsInd0false
IRS990ScheduleJ/BoardOrCommitteeApprovalInd0X
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IRS990ScheduleJ/CompBsdNetEarnsFlngOrgInd0false
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IRS990ScheduleJ/CompBsdOnRevRelatedOrgsInd0false
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IRS990ScheduleJ/InitialContractExceptionInd0false
IRS990/ScheduleJRequiredInd0true
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt0125502
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount07500

Document Assets

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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