Civic Intelligence

Big West Conference

990 • Fiscal year 2015 • EIN 95-2742481

Jul 01, 2014 to Jun 30, 2015 • Filed on May 12, 2016

Organization ProfileWWW.BIGWEST.ORG

View Organization Page

2 Corporate Park Suite 206Irvine, CA 92606

(949) 261-2525

Siviq Scores

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

Liabilities / Assets

31st percentile

0.05x

Higher debt load relative to assets than 31% of similar nonprofits.

2015 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2015

Liabilities / Revenue

26th percentile

0.07x

Higher debt load relative to revenue than 26% of similar nonprofits.

2015 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2015

Net Margin

32nd percentile

-1.5%

Higher net margin than 32% of similar nonprofits.

2015 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2015

Top Officer Pay

89th percentile

$317,196

Higher top officer pay than 89% of similar nonprofits.

Top officer pay equals 6.4% of source-year revenue.

2015 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2015

Asset Growth

10th percentile

-9.9%

Faster asset growth than 10% of similar nonprofits.

2015 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2014 to 2015

Revenue Growth

56th percentile

5.6%

Faster revenue growth than 56% of similar nonprofits.

2015 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2014 to 2015

Balance Sheet
Liabilities / Assets31st percentile

Assets

Down

$5,973,942

Down $654,012 (-9.9%) from 2014

Net Assets

Down

$5,652,615

Down $682,849 (-11%) from 2014

Liabilities

Up

$321,327

Up $28,837 (+9.9%) from 2014

Revenue And Expenses
Liabilities / Revenue26th percentileNet Margin32nd percentile

Revenue

Up

$4,927,174

Up $263,311 (+5.6%) from 2014

Expenses

Up

$5,001,138

Up $516,516 (+12%) from 2014

Net Income

Down

-$73,964

Down $253,205 (-141%) from 2014

Historical Trend

Balance Sheet Trend

Asset Growth10th percentile

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

$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

2015

Assets$5,973,942
Liabilities$321,327
Net Assets$5,652,615
Open 2015 Filing

Operations Trend

Revenue Growth56th percentile

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

2015

Revenue$4,927,174
Expenses$5,001,138
Net Income-$73,964
Open 2015 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2014 to Jun 30, 2015
Signed
May 12, 2016
Return Version
2014v6.0
Gross Receipts
$4,927,174
Mission and Program Overview

Mission

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.

Big West Conference (the Conference), is a nonprofit organization designed to be a vital part of the collegiate educational system. The basic purpose of the Conference is to maintain intercollegiate athletics as an integral part of the educational program and the athlete as an integral part of the student body and, by so doing, retain a clear line of demarcation between college athletics and professional sports.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$5,169,817$5,033,225▼ $136,592
Accounts Receivable$1,097,323$549,356▼ $547,967
Land, Buildings, and Equipment, Net$339,854$350,548▲ $10,694
Prepaid Expenses and Deferred Charges$20,960$40,813▲ $19,853
Cash and Non-Interest-Bearing Accounts-$0-
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-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Total Assets$6,627,954$5,973,942▼ $654,012
Other Assets Total-$0-
Liabilities
Accounts Payable and Accrued Expenses$292,490$321,327▲ $28,837
Total Liabilities$292,490$321,327▲ $28,837
Net Assets / Fund Balance
Unrestricted Net Assets$5,675,096$5,000,386▼ $674,710
Temporarily Rstr Net Assets$660,368$652,229▼ $8,139
Total Net Assets Fund Balance$6,335,464$5,652,615▼ $682,849
Total Liabilities and Net Assets / Fund Balance$6,627,954$5,973,942▼ $654,012

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$350,548$98,531$449,079
Compensation and Service Providers
Top Officer Pay89th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Dennis FarrellTrsurer/SecrtryFT$277,996$39,200$317,196
Robert HalvaksSr Assoc CmmsnrFT$165,600$23,160$188,760
Erica MonteabaroAssoc CommissionerFT$100,020$10,002$110,022

Board Members and Trustees

NameTitle
Dr Tina KieslerPresident
Dr Scott CarrellVice President
Atheletic Director-member SchCouncil Member
Faculty Athltic Rep-member SchCouncil Member
Presidentchancellor of MemberCouncil Member
Sr Woman Admin-ea Member SchCouncil Member

Highest Paid Contractors

ContractorServicesLocationCompensation
none---
Revenue and Support

Revenue Composition

Contributions and Grants
$265,125
Program Service Revenue
$4,661,169
Investment Income
$880
Other Revenue
$0
All Other Contributions
$265,125
Change in Net Assets
$-73,964

Audited Revenue Reconciliation

Revenue per Audited Statements
$4,927,174
Total Revenue per Audited Statements
$4,927,174
Total Revenue per Form 990
$4,927,174
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$1,833,133
Salaries, Compensation, and Employee Benefits$1,480,211
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Benefits to Members$1,687,794--$1,687,794
Other Salaries and Wages$153,704$607,310-$761,014
Current Officers, Directors, Trustees, and Key Employees-$289,396-$289,396
Other Employee Benefits-$283,969-$283,969
All Other Expenses$70,510$73,564-$144,074
Occupancy-$85,426-$85,426
Conferences and Meetings$79,971--$79,971
Pension Plan Contributions-$73,192-$73,192
Payroll Taxes-$72,640-$72,640
Travel$70,078--$70,078
Other Expenses$39,342--$39,342
Office Expenses$8,721$30,536-$39,257
Depreciation Depletion-$31,849-$31,849
Insurance$31,547--$31,547
Fees for Services Accounting-$14,717-$14,717
Fees for Services Legal-$11,173-$11,173
Fees for Services Other-$3,930-$3,930
Total Functional Expenses$3,423,436$1,577,702$0$5,001,138

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$5,001,138
Total Expenses per Audited Statements$5,001,138
Total Expenses per Form 990$5,001,138
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
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
Yes
Other officer compensation reviewed
Yes
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 6: Explanation of Classes of Members or Shareholder

“Big west conference, "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 i level in one or more than half of the recognized conference sprots, two of which must be the priorty sports of baseball and basketball. An associate member is the men's and women's division is any instituion that competes in three or less of the recognized conference sports.”

Form 990, Part VI, Line 11B: Form 990 Review Process

“Conference distribute the form 990 after it is filed to board members for review and adoption.”

Form 990, Part VI, Line 15A: Compensation Review & Approval Process - CEO, Top Management

“Compensation is approved by the board with comparability data. Review and approval with respect to deliberations and decisions regarding the compensation agreement is verbally communicated to the commissioner in executive session at board meetings. Compensation decisions are based on employee salaries at the nine member institutions.”

Form 990, Part VI, Line 15B: Compensation Review and Approval Process for Officers and Key Employees

“Compensation decisions are based on the employee salaries at the nine (9) member institutions.”

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

“Through on site inspection. Hard copies are availabe when requested by the member institutions.”

Filing and Contact Details

Filer

Filer Name
Big West Conference
EIN
95-2742481
Phone
9492612525
Address
2 CORPORATE PARK SUITE 206, IRVINE, CA 92606

Signing Officer

Name
Dennis Farrell
Title
Trsurer/Secrtary
Signed
2016-05-12
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Dennis Farrell
Formed
1969
Legal Domicile
CA
Voting Board Members
9
Independent Board Members
9
Employees
18

Preparer

Firm
Chan Accountancy Corporation
Address
23276 S POINTE DR STE 203, LAGUNA HILLS, CA 92653-1434
Preparer
Judy Chan
Phone
9495870197
Supplemental Narrative

Additional Explanations

Form 990, Part III, Line 4D: Other Program Services Description

“Other program services 4: network tv program/sponsorship- to provide athletic programs of member schools through broadcasting network & cable television. Other program services 5: the conference serves as an intercollegiate athletic governing and administrative stucture for member institutions. The conference operates throgh a governance structure to guide and enhance the ongoing sports activities among member institutions. Other program services 6: awards and scholar athlete banquet to honor outstanding student athletes of member schools. Other program services 7: miscellaneous other athletic programs provided to member institutions”

Other Changes In Net Assets Or Fund Balances - Other Decreases

“Distribution to member institutions = -$608885”

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IRS990/MissionDesc0Big West Conference (the Conference), is a nonprofit organization designed to be a vital part of the collegiate educational system. The basic purpose of the Conference is to maintain intercollegiate athletics as an integral part of the educational program and the athlete as an integral part of the student body and, by so doing, retain a clear line of demarcation between college athletics and professional sports.
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IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt11909925
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IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt31679655
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt4178000
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IRS990/ProgSrvcAccomActy2Grp/RevenueAmt02377513
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IRS990/ReconcilationRevenueExpnssAmt0-73964
IRS990/RegularMonitoringEnfrcInd0false
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
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IRS990ScheduleA/SupportedOrgInformationGrp/OrganizationTypeCd72
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IRS990ScheduleA/SupportedOrgInformationGrp/OtherSupportAmt60
IRS990ScheduleA/SupportedOrgInformationGrp/OtherSupportAmt70
IRS990ScheduleA/SupportedOrgInformationGrp/OtherSupportAmt80
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IRS990ScheduleA/SupportedOrgInformationGrp/SupportedOrganizationName/BusinessNameLine1Txt1UCSB
IRS990ScheduleA/SupportedOrgInformationGrp/SupportedOrganizationName/BusinessNameLine1Txt2UCD

Document Assets

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Filings

Displayed year

2015 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$5,973,942
Liabilities
$321,327
Net assets
$5,652,615
Revenue
$4,927,174
Expenses
$5,001,138
Net income
-$73,964
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