Civic Intelligence

Big West Conference

EIN 95-2742481 • 501(c)3 • Irvine, CA

View Organization Page

Profile

The purpose is to maintain intercollegiate athletics as an integral part of the educational program & the athlete as an integral part of the student body &, by so doing, retain a clear line of demarcation between college athletics & professional sports.

100 Spectrum Center Drive 420Irvine, CA 92618

www.bigwest.org

Siviq Scores

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

Liabilities / Assets

23rd percentile

0.03x

Higher debt load relative to assets than 23% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2024

Liabilities / Revenue

12th percentile

0.02x

Higher debt load relative to revenue than 12% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2024

Net Margin

59th percentile

8.6%

Higher net margin than 59% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2024

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

36th percentile

1.1%

Faster asset growth than 36% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Annualized from 2022 to 2024

Revenue Growth

79th percentile

29%

Faster revenue growth than 79% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Annualized from 2022 to 2024

Balance Sheet
Liabilities / Assets23rd percentile

Assets

Up

$11,660,951

Up $262,124 (+2.3%) from 2022

Liabilities

Down

$292,973

Down $575,687 (-66%) from 2022

Net Assets

Up

$11,367,978

Up $837,811 (+8.0%) from 2022

Operations
Liabilities / Revenue12th percentileNet Margin59th percentile

Revenue

Up

$18,842,551

Up $7,488,484 (+66%) from 2022

Expenses

Up

$17,222,398

Up $6,842,985 (+66%) from 2022

Net Income

Up

$1,620,153

Up $645,499 (+66%) from 2022

Trend Graphs

Balance Sheet Trend

Asset Growth36th percentile

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

$15M$10M$5.0M$0Assets 2010: $2,039,704Liabilities 2010: $11,951Net Assets 2010: $2,027,7532010Assets 2011: $2,640,387Liabilities 2011: $16,889Net Assets 2011: $2,623,4982011Assets 2012: $2,994,896Liabilities 2012: $104,049Net Assets 2012: $2,890,8472012Assets 2013: $7,437,250Liabilities 2013: $782,642Net Assets 2013: $6,654,6082013Assets 2014: $6,627,954Liabilities 2014: $292,490Net Assets 2014: $6,335,4642014Assets 2015: $5,973,942Liabilities 2015: $321,327Net Assets 2015: $5,652,6152015Assets 2016: $5,321,845Liabilities 2016: $314,716Net Assets 2016: $5,007,1292016Assets 2017: $8,004,274Liabilities 2017: $3,380,293Net Assets 2017: $4,623,9812017Assets 2018: $7,814,160Liabilities 2018: $3,454,815Net Assets 2018: $4,359,3452018Assets 2019: $7,929,557Liabilities 2019: $3,526,795Net Assets 2019: $4,402,7622019Assets 2020: $6,157,213Liabilities 2020: $3,452,896Net Assets 2020: $2,704,3172020Assets 2022: $11,398,827Liabilities 2022: $868,660Net Assets 2022: $10,530,1672022Assets 2024: $11,660,951Liabilities 2024: $292,973Net Assets 2024: $11,367,9782024

Highlighted filing

2024

Assets$11,660,951
Liabilities$292,973
Net Assets$11,367,978
Open 2024 Filing

Operations Trend

Revenue Growth79th percentile

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

$20M$15M$10M$5.0M$0-$5.0MExpenses 2010: $3,164,9922010Revenue 2011: $4,430,382Expenses 2011: $3,784,637Net Income 2011: $645,7452011Expenses 2012: $4,046,8062012Expenses 2013: $4,541,5352013Revenue 2014: $4,663,863Expenses 2014: $4,484,622Net Income 2014: $179,2412014Revenue 2015: $4,927,174Expenses 2015: $5,001,138Net Income 2015: -$73,9642015Revenue 2016: $4,981,335Expenses 2016: $4,826,867Net Income 2016: $154,4682016Revenue 2017: $5,008,429Expenses 2017: $4,744,922Net Income 2017: $263,5072017Revenue 2018: $7,183,433Expenses 2018: $6,696,017Net Income 2018: $487,4162018Revenue 2019: $7,534,520Expenses 2019: $6,721,496Net Income 2019: $813,0242019Revenue 2020: $6,013,864Expenses 2020: $6,008,755Net Income 2020: $5,1092020Revenue 2022: $11,354,067Expenses 2022: $10,379,413Net Income 2022: $974,6542022Revenue 2024: $18,842,551Expenses 2024: $17,222,398Net Income 2024: $1,620,1532024

Highlighted filing

2024

Revenue$18,842,551
Expenses$17,222,398
Net Income$1,620,153
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$11,660,951
Liabilities
$292,973
Net assets
$11,367,978
Revenue
$18,842,551
Expenses
$17,222,398
Net income
$1,620,153
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$11.7$0.29$11.4$18.8$17.2$1.62
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$11.4$0.87$10.5$11.4$10.4$0.97
2020Summary only. Only limited summary data is available for this year.$6.16$3.45$2.70$6.01$6.01$0.01
2019Detailed filing. Detailed filing data is available for this year.$7.93$3.53$4.40$7.53$6.72$0.81
2018Detailed filing. Detailed filing data is available for this year.$7.81$3.45$4.36$7.18$6.70$0.49
2017Detailed filing. Detailed filing data is available for this year.$8.00$3.38$4.62$5.01$4.74$0.26
2016Detailed filing. Detailed filing data is available for this year.$5.32$0.31$5.01$4.98$4.83$0.15
2015Detailed filing. Detailed filing data is available for this year.$5.97$0.32$5.65$4.93$5.00$0.07
2014Detailed filing. Detailed filing data is available for this year.$6.63$0.29$6.34$4.66$4.48$0.18
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$7.44$0.78$6.65$4.54
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.99$0.10$2.89$4.05
2011Summary only. Only limited summary data is available for this year.$2.64$0.02$2.62$4.43$3.78$0.65
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.04$0.01$2.03$3.16
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2023 to Jun 30, 2024
Signed
Jan 16, 2026
Return Version
2023v6.0
Gross Receipts
$18,842,551
Mission and Program Overview

Mission

The purpose is to maintain intercollegiate athletics as an integral part of the educational program & the athlete as an integral part of the student body &, by so doing, retain a clear line of demarcation between college athletics & professional sports.

The purpose is to maintain intercollegiate athletics as an integral part of the education program and the athlete as an integral part of the student body and by doing so, retain a clear line of demarcation between college athletics and professional sports.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments-$10,271,373-
Cash and Non-Interest-Bearing Accounts$8,681,930$743,353▼ $7,938,577
Accounts Receivable$1,009,260$478,511▼ $530,749
Land, Buildings, and Equipment, Net$138,776$138,776→ $0
Prepaid Expenses and Deferred Charges$28,938$28,938→ $0
Total Assets$9,858,904$11,660,951▲ $1,802,047
Liabilities
Accounts Payable and Accrued Expenses$59,923$258,317▲ $198,394
Deferred Revenue$51,156$34,656▼ $16,500
Total Liabilities$111,079$292,973▲ $181,894
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$9,747,825$11,367,978▲ $1,620,153
Total Net Assets Fund Balance$9,747,825$11,367,978▲ $1,620,153
Total Liabilities and Net Assets / Fund Balance$9,858,904$11,660,951▲ $1,802,047

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$138,776-$138,776
Compensation and Service Providers
Top Officer PayScore unavailable

Employees

NameTitleFull / Part TimeBaseOtherTotal
Daniel ButterlyCommissionerFT$334,522$71,074$405,596
Kristi GiddingsDeputy CommissionerFT$183,375$27,429$210,804
Tom DavisChief Marketing OfficerFT$134,500$13,863$148,363
Kevin RorkeChief Financial OfficerFT$127,500$20,551$148,051
Alexandra PenewellAssociate Commissioner-championshipsFT$115,500$19,577$135,077

Board Members and Trustees

NameTitle
David LassnerBoard Chair
Pradeep KhoslaVice Chair
Erika BeckDirector
Gary MayDirector
Henry YangDirector
Howard GilmanDirector
Jane ConoleyDirector
Jeff ArmstrongDirector
Kim WilcoxDirector
Sylvia AlvaDirector
Vernon HarperDirector

Highest Paid Contractors

ContractorServicesLocationCompensation
Synergy Sports Technology LLCVideo Share ServicesPO BOX 851683, Minneapolis, MN 55485$396,300
Earl Miller Productions INCProduction Services411 MILLENNIUM DRIVE UNIT B, Kyle, TX 78640$321,201
Lee's Family ForumArena Rental200 SOUTH GREEN VALLEY PKWY, Henderson, NV 89012$222,826
ProsourceSignage, Gits, Etc1181 GRIER DRIVE STE A, Las Vegas, NV 89119$144,620
Pac-12 ConferenceProgram Management12647 ALCOSTA BLVD 5TH FLOOR, San Ramon, CA 94583$130,056
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$18,739,039
Investment Income
$103,512
Other Revenue
$0
Change in Net Assets
$1,620,153

Audited Revenue Reconciliation

Revenue per Audited Statements
$18,842,551
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$18,842,551
Total Revenue per Form 990
$18,842,551
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$9,162,957
Grants and Similar Amounts Paid$5,629,535
Salaries, Compensation, and Employee Benefits$2,429,906
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Orgs$5,629,535--$5,629,535
Other Salaries and Wages$42,774$1,157,700-$1,200,474
Current Officers, Directors, Trustees, and Key Employees$153,696$715,087-$868,783
All Other Expenses$363,186$169,011-$532,197
Other Expenses$456,281$890-$457,171
Occupancy-$186,759-$186,759
Travel$131,047$21,342-$152,389
Other Employee Benefits$3,944$131,385-$135,329
Payroll Taxes$2,856$127,566-$130,422
Insurance-$108,542-$108,542
Fees for Services Accounting-$101,401-$101,401
Pension Plan Contributions$3,644$91,254-$94,898
Advertising$78,376$16,298-$94,674
Conferences and Meetings$5,603$69,344-$74,947
Office Expenses-$56,809-$56,809
Fees for Services Other$471$45,272-$45,743
Information Technology-$20,533-$20,533
Fees for Services Legal-$17,353-$17,353
Total Functional Expenses$13,458,877$3,763,521$0$17,222,398

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$17,222,398
Total Expenses per Audited Statements$17,222,398
Total Expenses per Form 990$17,222,398
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$0
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Uc IrvineIrvine, CA115Provide Support$695,359
Cal PolySan Luis Obispo, CA115Provide Support$541,548
Uc DavisDavis, CA115Provide Support$541,548
Uc RiversideRiverside, CA115Provide Support$541,548
Uc Santa BarbaraSanta Barbara, CA115Provide Support$541,546
Csu BakersfieldBakersfield, CA115Provide Support$461,331
Csu FullertonFullerton, CA115Provide Support$461,331
Csu Long BeachLong Beach, CA115Provide Support$461,331
Csu NorthridgeNorthridge, CA115Provide Support$461,331
Uc San DiegoLa Jolla, CA115Provide Support$461,331
University of HawaiiHonolulu, HI115Provide Support$461,331
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
Governance and Compliance

Governance Checklist

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

“The conference has two classes of membership - member and associate member. A member of the men's division or the women's division is any institution that competes at the division 1 level in one or more than half of the recognized conference sports, two of which must be the priority sports of baseball and basketball. An associate member is any institution that competes in three or less of the recognized conference sports.”

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

“The organization has members had the power to elect one or more members of the organization.”

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

“The conference distributes the form 990 to its board members after filing.”

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

“Conflict of interest policy addresses outside employement for the current employees. Any outside employent/activity, if any, is subject to review and approval prior to engagement.”

Form 990, Part VI, Section B, Line 15

“Part vi, line 15a - compensation is approved by the board with a comparability data review and approval. Compensation agreement is verbally communicated to the commissioner in the executive session at board meetings. Part vi, line 15b - compensation decisions are based on employee salaries at the eleven member institutions.”

Form 990, Part VI, Section C, Line 19

“Hard copies are available when requested.”

Filing and Contact Details

Filer

Filer Name
Big West Conference
EIN
95-2742481
Phone
9492612525
Address
100 SPECTRUM CENTER DRIVE 420, IRVINE, CA 92618

Signing Officer

Name
Kevin Rorke
Title
CFO
Phone
9495709560
Signed
2026-01-16
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Kevin Rorke
Formed
1969
Legal Domicile
CA
Voting Board Members
11
Independent Board Members
11
Employees
17
Volunteers
86

Preparer

Firm
Haskell & White Llp
Address
300 SPECTRUM CENTER DRIVE SUITE 300, IRVINE, CA 92618
Preparer
Rick Smetanka
Phone
9494506200
Supplemental Narrative

Additional Explanations

FORM 990, PART XII, LINE 2C:

“The organization has not changed oversight or selection process during the tax year.”

Form 990

“The audit of the financial statements are currently in process and have not been finalized.”

Financial Statement Notes

PART X, LINE 2:

“The organization believes that it has appropriate support for any tax positions taken, and as such, does not have any uncertain tax positions that are material to the financial statements.”

Raw XML AppendixShowing 400 of 746 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/Form990PartVIISectionAGrp/PersonNm3HENRY YANG
IRS990/Form990PartVIISectionAGrp/PersonNm4DAVID LASSNER
IRS990/Form990PartVIISectionAGrp/PersonNm5VERNON HARPER
IRS990/Form990PartVIISectionAGrp/PersonNm6GARY MAY
IRS990/Form990PartVIISectionAGrp/PersonNm7JEFF ARMSTRONG
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IRS990/Form990PartVIISectionAGrp/PersonNm9JANE CONOLEY
IRS990/Form990PartVIISectionAGrp/PersonNm10ERIKA BECK
IRS990/Form990PartVIISectionAGrp/PersonNm11DANIEL BUTTERLY
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IRS990/Form990PartVIISectionAGrp/PersonNm13KRISTI GIDDINGS
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IRS990/Form990PartVIISectionAGrp/PersonNm15ALEXANDRA PENEWELL
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IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt150
IRS990/Form990PartVIISectionAGrp/TitleTxt0DIRECTOR
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IRS990/Form990PartVIISectionAGrp/TitleTxt2VICE CHAIR
IRS990/Form990PartVIISectionAGrp/TitleTxt3DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt4BOARD CHAIR
IRS990/Form990PartVIISectionAGrp/TitleTxt5DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt6DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt7DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt8DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt9DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt10DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt11COMMISSIONER
IRS990/Form990PartVIISectionAGrp/TitleTxt12CHIEF FINANCIAL OFFICER
IRS990/Form990PartVIISectionAGrp/TitleTxt13DEPUTY COMMISSIONER
IRS990/Form990PartVIISectionAGrp/TitleTxt14CHIEF MARKETING OFFICER
IRS990/Form990PartVIISectionAGrp/TitleTxt15ASSOCIATE COMMISSIONER-CHAMPIONSHIPS
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IRS990/MissionDesc0THE PURPOSE IS TO MAINTAIN INTERCOLLEGIATE ATHLETICS AS AN INTEGRAL PART OF THE EDUCATION PROGRAM AND THE ATHLETE AS AN INTEGRAL PART OF THE STUDENT BODY AND BY DOING SO, RETAIN A CLEAR LINE OF DEMARCATION BETWEEN COLLEGE ATHLETICS AND PROFESSIONAL SPORTS.
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IRS990/ProgSrvcAccomActy2Grp/Desc0STUDENT ATHLETE SUPPORT - FUNDS PROVIDED BY THE NATIONAL COLLEGIATE ATHLETIC ASSOCIATION (NCAA) TO AID STUDENT ATHLETES IN MEETING THE FINANCIAL NEEDS THAT ARISE FROM BEING A STUDENT ATHLETE.
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IRS990/ProgSrvcAccomActy3Grp/Desc0CHAMPIONSHIPS - PROVIDE POST SEASON CHAMPIONSHIP EVENTS FOR THE ELEVEN BIG WEST MEMBER INSTITUTIONS TO EARN OPPORTUNITIES TO COMPETE IN THE NATIONAL COLLEGIATE ATHLETIC ASSOCIATION (NCAA) POST SEASON.
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IRS990ScheduleA/Form990SchAType1SuprtOrgGrp/PowerAppointMajorityDirTrstInd01
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