Golden State Athletic Conference
Nonprofit profile at a glance
- EIN
- 954559371
- IRS 990 coverage
- 2013–2024
- Forms available
- Form 990 2024
- Location
- Aliso Viejo, CA, USA
- Phone
- 9496807255
- Rating
- 62
- Verdict
- SUPPORTED
- Rating confidence
- Moderate
- Sector
- Student Services, Organizations of Students
Reported finances
- Revenue
- $542,400
- Expenses
- $393,749
- Assets
- $533,292
- Liabilities
- $2,614
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
3 people listed
Highest reported compensation
- MIKE DANIELS (COMMISSIONER): $112,616 total reported compensation
Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
To provide its member institutions the benefits of an intercollegiate athletic conference, namely to : 1) promote wholesome competition among similar institutions; 2) encourage common relationships for the colleges and their various constituencies; 3) promote equal competition through agreed upon conference standards; 4) promote the naia champions of character program; 5) enchage the competition for great media and public exposure; 6) promote the development of intercollegiate athletics as an integral part of the curriculum of the member institutions; 7) collect, disseminate and preserve conference, individual and team records.
Operating model
- Revenue model
- Mixed. Its operating money came from several sources; no one source provided a clear majority.
- Distribution model
- Direct operator. The filing allocates 100% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.
The verdict
SUPPORTED - The filed numbers largely add up and a large share of available resources goes toward mission work. A relatively small share of voting board members are independent and some filing-based governance responses are negative or unanswered.
Rating breakdown
- Financial Efficiency: 63
- Transparency & Controls: 92
- Accountability: 5
- Sustainability: 64
- Growth: 100
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 61.7%; rating input score 62
- Program expense ratio: 85%; rating input score 85
- Fundraising efficiency: Limited
Transparency & Controls
- Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
- Pay-setting controls: Limited
- Foreign activity oversight: Limited
- Grant itemization coverage: Limited
- Major donor itemization: Yes; rating input score 100
- Related-party transparency: Limited
Accountability
- Independent voting board: 0%; rating input score 0; 5th percentile among comparable filings
- Governance controls: 1 of 8 controls in place; rating input score 12
- Conflict-of-interest policy: Fail
- Whistleblower policy: Fail
- Document-retention policy: Fail
- CEO compensation review process: NotApplicable
- Other executive compensation review process: Fail
- Form 990 shared with the board: Pass
- Board meeting minutes documented: Fail
- Audit committee oversight: Missing
- Independent financial-statement audit: Fail
Sustainability
- Operating margin: 27.4%; rating input score 83; 83rd percentile among comparable filings
- Total-asset coverage ratio: 1.35; rating input score 53; 53rd percentile among comparable filings
- Liabilities to assets ratio: 0; rating input score 74; 74th percentile among comparable filings
- Officer compensation ratio: 28.6%; rating input score 8; 8th percentile among comparable filings
Growth
- Program expense growth: 2.6% per year; rating input score 100; 29th percentile among comparable filings
- Revenue growth: 3.1% per year; rating input score 100; 31st percentile among comparable filings
- Asset growth: 2% per year; rating input score 100; 25th percentile among comparable filings
Details
- Where the money goes: 61.7% of revenue deployed · 85% of spending went to programs
- Governance: 0 of 3 board members independent · 1 of 8 filing controls reported
- Programs: 1 filed program accomplishment · $335K in reported program spending
- Leadership: top reported pay $113K · 3 people listed
- Consistency: 24 of 24 current checks pass
- Schedules: 4 filed schedules · includes major donors
- Filing history: 9 filing years from 2013 to 2024
- Contacts: How to reach this organization
- Money network: 11 filed money-flow records
- Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
- People: Everyone the filings name, and which of them the filings identify by more than a name.
Key Signals
Signals prioritize questions for review. They are not findings of misconduct.
- High — Accountability: Independent voting board scored 0/100.
- High — Accountability: Governance controls: 6 of 7 not reported.
- Review — Sustainability: Total-asset coverage ratio scored 53/100.
- High — Sustainability: Officer compensation ratio scored 8/100.