Civic Intelligence

Great Northwest Athletic Conference

990 • Fiscal year 2019 • EIN 91-2141962

Jul 01, 2018 to Jun 30, 2019 • Filed on Mar 18, 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

67th percentile

0.22x

Higher debt load relative to assets than 67% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2019

Liabilities / Revenue

32nd percentile

0.03x

Higher debt load relative to revenue than 32% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2019

Net Margin

42nd percentile

0.8%

Higher net margin than 42% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2019

Top Officer Pay

84th percentile

$152,296

Higher top officer pay than 84% of similar nonprofits.

Top officer pay equals 9.0% of source-year revenue.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2019

Asset Growth

63rd percentile

8.3%

Faster asset growth than 63% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2018 to 2019

Revenue Growth

31st percentile

-3.6%

Faster revenue growth than 31% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2018 to 2019

Assets

Up

$233,128

Up $17,891 (+8.3%) from 2018

Net Assets

Up

$181,215

Up $14,818 (+8.9%) from 2018

Liabilities

Up

$51,913

Up $3,073 (+6.3%) from 2018

Revenue

Down

$1,689,090

Down $63,096 (-3.6%) from 2018

Expenses

Down

$1,675,907

Down $77,563 (-4.4%) from 2018

Net Income

Up

$13,183

Up $14,467 (+1127%) from 2018

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

2019

Assets$233,128
Liabilities$51,913
Net Assets$181,215

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

2019

Revenue$1,689,090
Expenses$1,675,907
Net Income$13,183
Jump To
Filing Snapshot
Filing Period
Jul 1, 2018 to Jun 30, 2019
Signed
Mar 18, 2020
Return Version
2018v3.1
Gross Receipts
$1,715,569
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$140,961$178,638▲ $37,677
Prepaid Expenses and Deferred Charges$43,468$28,374▼ $15,094
Savings and Temporary Cash Investments$24,851$25,278▲ $427
Accounts Receivable$5,957$838▼ $5,119
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$215,237$233,128▲ $17,891
Other Assets Total-$0-
Liabilities
Deferred Revenue$4,000$31,500▲ $27,500
Accounts Payable and Accrued Expenses$44,840$20,413▼ $24,427
Total Liabilities$48,840$51,913▲ $3,073
Net Assets / Fund Balance
Unrestricted Net Assets$166,397$181,215▲ $14,818
Total Net Assets Fund Balance$166,397$181,215▲ $14,818
Total Liabilities and Net Assets / Fund Balance$215,237$233,128▲ $17,891
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Dave HaglundCommissionerFT$121,848$30,448$152,296

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$670,716
Program Service Revenue
$1,018,708
Investment Income
$-334
Other Revenue
$0
All Other Contributions
$343,716
Change in Net Assets
$13,183

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,688,590
Revenue Not Reported on Financial Statements
$500
Revenue Not Reported on Form 990
$1,635
Total Revenue per Audited Statements
$1,690,225
Total Revenue per Form 990
$1,689,090
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$1,288,774
Salaries, Compensation, and Employee Benefits$385,033
Professional Fundraising Fees$2,100
Total Fundraising Expense$2,100
Grants and Similar Amounts Paid$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$173,685$12,363-$186,048
Current Officers, Directors, Trustees, and Key Employees$107,968$46,272-$154,240
Payroll Taxes$19,815$4,362-$24,177
All Other Expenses$11,400$11,885-$23,285
Travel$12,988$9,634-$22,622
Conferences and Meetings$168$21,016-$21,184
Occupancy$15,202$3,347-$18,549
Other Expenses$86,323$12,082-$12,082
Other Employee Benefits$10,751$1,249-$12,000
Fees for Services Other$8,396$3,060-$11,456
Office Expenses$4,662$6,129-$10,791
Fees for Services Accounting-$8,885-$8,885
Pension Plan Contributions$7,623$945-$8,568
Insurance$5,096$2,391-$7,487
Fees for Services Professional Fundraising--$2,100$2,100
Fees for Services Legal-$600-$600
Fees for Service Investment Mgmnt Fees-$500-$500
Total Functional Expenses$1,521,801$152,006$2,100$1,675,907

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$1,675,907
Expenses per Audited Statements$1,675,407
Total Expenses per Audited Statements$1,675,407
Expenses Not Reported on Financial Statements$500
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$2,100
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
Annual disclosure for covered persons
No
Audit committee
Yes
Backup withholding compliance
Yes
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
2020-03-18
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
5

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, 2019 that need to be recognized in the financial statements.

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IRS990/PayPremiumsPrsnlBnftCntrctInd0false
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IRS990/ReportOtherAssetsInd0false
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IRS990ScheduleA/PublicOrganization170Ind0X
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IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt03424587
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IRS990ScheduleD/FootnoteTextInd0X
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IRS990ScheduleD/InvestmentExpensesNotIncldAmt0500
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IRS990ScheduleD/RevenueSubtotalAmt01688590
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, 2019 that need to be recognized in the financial statements.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Part X : FIN48 Footnote
IRS990ScheduleD/TotalExpensesPerForm990Amt01675907

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
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