Civic Intelligence

Big West Conference

990 • Fiscal year 2017 • EIN 95-2742481

Jul 01, 2016 to Jun 30, 2017 • Filed on May 14, 2018

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

71st percentile

0.42x

Higher debt load relative to assets than 71% of similar nonprofits.

2017 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2017

Liabilities / Revenue

76th percentile

0.67x

Higher debt load relative to revenue than 76% of similar nonprofits.

2017 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2017

Net Margin

57th percentile

5.3%

Higher net margin than 57% of similar nonprofits.

2017 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2017

Top Officer Pay

90th percentile

$332,270

Higher top officer pay than 90% of similar nonprofits.

Top officer pay equals 6.6% of source-year revenue.

2017 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2017

Asset Growth

92nd percentile

50%

Faster asset growth than 92% of similar nonprofits.

2017 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2016 to 2017

Revenue Growth

37th percentile

0.5%

Faster revenue growth than 37% of similar nonprofits.

2017 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2016 to 2017

Assets

Up

$8,004,274

Up $2,682,429 (+50%) from 2016

Net Assets

Down

$4,623,981

Down $383,148 (-7.7%) from 2016

Liabilities

Up

$3,380,293

Up $3,065,577 (+974%) from 2016

Revenue

Up

$5,008,429

Up $27,094 (+0.5%) from 2016

Expenses

Down

$4,744,922

Down $81,945 (-1.7%) from 2016

Net Income

Up

$263,507

Up $109,039 (+71%) from 2016

Historical Trend

Balance Sheet Trend

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

2017

Assets$8,004,274
Liabilities$3,380,293
Net Assets$4,623,981

Operations Trend

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

2017

Revenue$5,008,429
Expenses$4,744,922
Net Income$263,507
Jump To
Filing Snapshot
Filing Period
Jul 1, 2016 to Jun 30, 2017
Signed
May 14, 2018
Return Version
2016v3.0
Gross Receipts
$5,008,429
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.

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.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$4,622,999$7,517,806▲ $2,894,807
Land, Buildings, and Equipment, Net$309,347$304,587▼ $4,760
Accounts Receivable$356,692$150,778▼ $205,914
Prepaid Expenses and Deferred Charges$32,807$18,370▼ $14,437
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$5,321,845$8,004,274▲ $2,682,429
Other Assets Total-$12,733-
Liabilities
Deferred Revenue-$3,338,476-
Accounts Payable and Accrued Expenses$314,716$38,052▼ $276,664
Other Liabilities-$3,765-
Total Liabilities$314,716$3,380,293▲ $3,065,577
Net Assets / Fund Balance
Unrestricted Net Assets$4,371,953$3,813,466▼ $558,487
Temporarily Rstr Net Assets$635,176$810,515▲ $175,339
Total Net Assets Fund Balance$5,007,129$4,623,981▼ $383,148
Total Liabilities and Net Assets / Fund Balance$5,321,845$8,004,274▲ $2,682,429

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$304,587$151,803$456,390
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Dennis FarrellTrsurer/SecrtryFT$291,700$40,570$332,270
Robert HalvaksSr Assoc CmmsnrFT$175,680$24,168$199,848
Erica MonteabaroAssoc CommissionerFT$106,080$10,608$116,688

Board Members and Trustees

Highest Paid Contractors

ContractorServicesLocationCompensation
none---
Revenue and Support

Revenue Composition

Contributions and Grants
$280,625
Program Service Revenue
$4,708,097
Investment Income
$19,707
Other Revenue
$0
All Other Contributions
$280,625
Change in Net Assets
$263,507

Audited Revenue Reconciliation

Revenue per Audited Statements
$5,008,429
Total Revenue per Audited Statements
$5,008,429
Total Revenue per Form 990
$5,008,429
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$1,667,983
Salaries, Compensation, and Employee Benefits$1,505,389
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Benefits to Members$1,571,550--$1,571,550
Other Salaries and Wages$115,403$698,982-$814,385
Current Officers, Directors, Trustees, and Key Employees-$303,100-$303,100
Other Employee Benefits-$217,936-$217,936
All Other Expenses$100,230$75,140-$175,370
Occupancy-$103,453-$103,453
Pension Plan Contributions-$95,111-$95,111
Conferences and Meetings$91,742--$91,742
Travel$86,515--$86,515
Payroll Taxes-$74,857-$74,857
Insurance$55,504--$55,504
Depreciation Depletion-$41,079-$41,079
Other Expenses$40,061--$40,061
Fees for Services Accounting-$22,328-$22,328
Office Expenses-$16,813-$16,813
Fees for Services Other-$2,500-$2,500
Fees for Services Legal-$1,425-$1,425
Total Functional Expenses$3,092,198$1,652,724$0$4,744,922

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$4,744,922
Total Expenses per Audited Statements$4,744,922
Total Expenses per Form 990$4,744,922
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-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Capital Lease Liability$3,765
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
2018-05-14
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
17

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 program services 8:

Other Changes In Net Assets Or Fund Balances - Other Decreases

Distribution to member institutions = -$646655

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IRS990ScheduleA/SupportedOrgInformationGrp/OtherSupportAmt70
IRS990ScheduleA/SupportedOrgInformationGrp/OtherSupportAmt80
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IRS990ScheduleA/SupportedOrgInformationGrp/SupportAmt188653
IRS990ScheduleA/SupportedOrgInformationGrp/SupportAmt2358976
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IRS990ScheduleA/SupportedOrgInformationGrp/SupportAmt486655
IRS990ScheduleA/SupportedOrgInformationGrp/SupportAmt5141677
IRS990ScheduleA/SupportedOrgInformationGrp/SupportAmt6250449
IRS990ScheduleA/SupportedOrgInformationGrp/SupportAmt7110025
IRS990ScheduleA/SupportedOrgInformationGrp/SupportAmt8329095

Document Assets

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Filings

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