Frontier Conference FY2024 filing

Tax-deductible

Helena, MT501(c)(3)Recreation & SportsEIN 20-5376146Revenue $542K in FY2024

On file with the IRSfrontierconference.com5885 Winter Wheat Dr, 59602-8333 · Helena, MTTax-exempt since Feb 2007Publicly supported — 509(a)(2)

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Frontier Conference encourages, promotes, sponsors and controls competition among member universities and colleges who consider athletics an integral part of the total process of higher education.

501(c)(3) charity; gifts are tax-deductible.
61¢ of each $1 spent went to programs.
$213K paid to officers and key staff.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · Pay: Part VII

Before you give

FY2024 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(3)
not on the IRS revocation list
Looks good: listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Tax-deductible gifts
Yes
Donations are tax-deductible
Looks good: the IRS lists gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2025
latest Form 990
Looks good: the latest return is for FY2025, 1 tax year back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
3 of 6
filings with a surplus
Average deficit $11K a year · 2% of revenue · last 6 filings
Worth a look: a surplus in 3 of the last 6 filings.
Pt I · Ln 19 · 6 filings
Spent on programs
61%
of spending
Worth a look: 61% of spending went to programs; under 65%.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$213K
to officers and key staff · 34% of spending
Concern: pay to officers and key staff is 34% of spending; over 30%.
Pt VII · Sec A
Cash reserves
2 mo
of spending, in cash
Fine: 1.7 months of spending in cash; 1 to 3.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
1
named funder · $10K
Fine: 1 funder names it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$6K
7% of total assets
Looks good: liabilities are 7% of assets; 50% or less.
Pt X · Ln 26
Independent board members
9
of 9 voting members
Looks good: 9 of 9 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$542K
+25% vs prior year
Spent
$620K
To programs
61%
Net assets
$80K
By yearFY2020–FY2025
Revenue
$542K
FY2024▲ +25%
Tap a bar for its year
Revenue by fiscal year
FY2020$489K
FY2021$360K
FY2022$504K
FY2023$434K
FY2024$542K
FY2025$734K
Expenses
$620K
FY2024▲ +22%
Tap a bar for its year
Expenses by fiscal year
FY2020$459K
FY2021$299K
FY2022$478K
FY2023$508K
FY2024$620K
FY2025$766K
Net assets
$80K
FY2024▼ -49%
Tap a bar for its year
Net assets by fiscal year
FY2020$146K
FY2021$206K
FY2022$232K
FY2023$158K
FY2024$80K
FY2025$48K

From the FY2024 Form 990 (year ending June 2024) · see the original

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You’re viewing the FY2024 filing — not the latest on file. See the latest (FY2025) →

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2025. IRS ruling in Feb 2007.

IRS Pub. 78 · IRS Auto-Revocation List · IRS Business Master File

Where the money goes

61 cents of each dollar spent went to programs.

Program services 61% · $375K Management & general 39% · $244K

Form 990 Part IX, line 25, columns B–D. Every line is in By the numbers.

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Who runs it and what they're paid

8 people listed on the 990; $213K paid to officers and key staff.

Part VII, Section A · reportable compensation · most recent filed roster (FY2023); the FY2024 filing did not itemize Part VII
Commissioner
$156,158Pt VII · Sec A
Commissioner
$23,737Pt VII · Sec A
Supervisor
$10,200Pt VII · Sec A
Supervisor
$9,000Pt VII · Sec A
Supervisor
$7,200Pt VII · Sec A
$4,500Pt VII · Sec A
$2,000Pt VII · Sec A
Supervisor
$0Pt VII · Sec A

Scott Crawford’s $11K as Commissioner is at the 25th percentile of top reported officer pay among 1016 $100K–1M recreation & sports nonprofits. Peer set: organizations in the same NTEE major field of work and revenue-size band, compared on each org’s own highest-paid officer/key-employee, from Form 990 Part VII / 990-PF Part VIII. Descriptive placement, not a verdict on whether the pay is appropriate.

Compensation history total reportable pay by year · 8 named individuals · Part VII

NameFY2025FY2024FY2023FY2022FY2021FY2020
Scott Crawford$10,750$156,158————
Kent Paulson—$23,737$89,229$81,285$81,686$81,664
Mike Fischer—$10,200$9,900$9,750$9,500$7,800
Wally Feldt—$2,000$10,000$10,000$10,000$8,250
Matt Shute$9,600—$500———
Josh Fisher$1,000$9,000————
Neil Peterson$7,200$7,200$6,900$6,700$6,500$5,675
Michelle Peterson$4,800$4,500$4,200———

Total reportable compensation (Form 990 Part VII column D / Schedule J column E) by filing year, matched by name within this organization. The Schedule J base / bonus / deferred breakdown is not parsed into this dataset.

See Frontier Conference executive salaries →

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Questions the 990 asks

The form asks each of these directly. These are the filed answers.

  • Family or business ties among officersPt VI · Ln 2No
  • Top official's pay set by an independent reviewPt VI · Ln 15aNo

Programs and updates

Organizes and supports athletic competitions for member universities and colleges.

Provided by the organization

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1 program · $375K · in their own filed words · FY2023
01

Frontier Conference encourages, promotes, sponsors and controls competition among member universities and colleges who consider athletics an integral part of the total process of higher education.

$375Kprogram expense

Funders

Who pays for it.

From grant filings on record. Receipts are incomplete: individual donors are never listed.

Grants

Schedule I · funders on record
Grants received · FY2024
Logan HealthFY2024$10K
Total grants receivedfrom 1 funder$10K

By the numbers

The FY2024 990, line by line.

1The main four
Money inPt VIII
$542K
Ln 12
Fees for servicesLn 2g$402K
Other incomeLn 4–11$139K
Investment incomeLn 3$1K
Money outPt IX
$620K
Ln 25
Programscol B$375K
Managementcol C$244K
Owns and owesPt X
$80K
net assets · Ln 32
Cash and savingsLn 1–2$87K
Total assetsLn 16$87K
LiabilitiesLn 26$6K
PeoplePt VI, VII
8
listed · VII A
PaidVII A7
Voting boardVI 1a9
IndependentVI 1b9
2In more detail
Revenue in detailPt VIII
Fees for servicesLn 2g$402K
Investment incomeLn 3$1K
Other incomeLn 4–11$139K
Gains on assetsLn 7$0
Total revenueLn 12$542K
Assets in detailPt X, end of year
CashLn 1$87K
SavingsLn 2$0
Cash and savings togetherLn 1–2$87K
InvestmentsLn 11–13$0
Land, buildings, equipmentLn 10c$0
Other assetsLn 15$0
Total assetsLn 16$87K
LiabilitiesLn 26$6K
Net assetsLn 32$80K
OperationsPt I, VI
EmployeesI 50
Fiscal year endsHeaderJune
Conflict-of-interest policyVI 12aNo
Whistleblower policyVI 13No
Records policyVI 14No
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY24End FY24
Cash and savingsLn 1–2$169K$87K
InvestmentsLn 11–13$0
Land, buildings, equipmentLn 10c$0
Total assetsLn 16$169K$87K
LiabilitiesLn 26$11K$6K
Net assetsLn 32$158K$80K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic organizationsLn 1$0
Grants to domestic individualsLn 2$0
Grants and assistance to foreign recipientsLn 3$0
Benefits paid to or for membersLn 4$0
Pay of current officers, directors and key staffLn 5$213K$213K
Pay of disqualified personsLn 6$0
Other salaries and wagesLn 7$0
Pension plan contributionsLn 8$0
Other employee benefitsLn 9$0
Payroll taxesLn 10$0
Management feesLn 11a$0
Legal feesLn 11b$0
Accounting feesLn 11c$8K$8K
Lobbying feesLn 11d$0
Professional fundraising feesLn 11e$0
Investment management feesLn 11f$0
Other fees for servicesLn 11g$8K$8K
Advertising and promotionLn 12$13K$13K
Office expensesLn 13$5K$5K
Information technologyLn 14$0
RoyaltiesLn 15$0
OccupancyLn 16$0
TravelLn 17$19K$19K
Travel and entertainment for public officialsLn 18$0
Conferences, conventions and meetingsLn 19$0
InterestLn 20$0
Payments to affiliatesLn 21$0
Depreciation, depletion and amortizationLn 22$0
InsuranceLn 23$9K$9K
Other expenses (24a–d)Ln 24$314K$314K
All other expensesLn 24e$32K$30K$2K
Total functional expensesLn 25$620K$375K$244K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest $734K$766K−$32K$48K 990 PDF
FY2024 Viewing $542K$620K−$78K$80K 990 PDF
FY2023 $434K$508K−$74K$158K 990 PDF
FY2022 $504K$478K$26K$232K 990 PDF
FY2021 $360K$299K$60K$206K 990 PDF
FY2020 $489K$459K$29K$146K 990 PDF

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Schedules filed Part IV

III · Programs I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash
See the full FY2024 990 (6 parts)
Part I · Summary $541,982 revenue, 12 lines filed
I-8 Contributions and grants$0
I-9 Program service revenuePrior year $336,695$402,280
I-10 Investment incomePrior year $964$1,093
I-11 Other revenuePrior year $96,247$138,609
I-12 Total revenuePrior year $433,906$541,982
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $120,729$212,795
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $387,221$406,725
I-18 Total expensesPrior year $507,950$619,520
I-19 Revenue less expensesPrior year −$74,044−$77,538
Part VI · Governance 9 of 9 board members independent, 4 to look at
VI-1a Voting members of the governing body9
VI-1b Independent voting members9
VI-12a Written conflict of interest policyNo
VI-13 Written whistleblower policyNo
VI-14 Document retention and destruction policyNo
VI-15a Process for setting top official's payNo
VI-2 Family or business relationship among officers or directorsNo
Part VIII · Statement of revenue $541,982 across 9 lines filed
Lines not itemized here account for $16,805 of total revenue; see the IRS return.
VIII-1h Total contributions, gifts and grants$0
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $402,280$402,280
VIII-3 Investment incomeUnrelated business $1,093$1,093
VIII-5 Royalties$0
VIII-6 Net rental income or loss$0
VIII-7 Net gain or loss on sales of assets$0
VIII-8 Net income from fundraising events$0
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Related to mission $121,804$121,804
VIII-12 Total revenueRelated to mission $540,889 · Unrelated business $1,093$541,982
Part IX · Statement of functional expenses $619,520 across 31 lines filed
IX-1 Grants to domestic organizations$0
IX-2 Grants to domestic individuals$0
IX-3 Grants and assistance to foreign recipients$0
IX-4 Benefits paid to or for members$0
IX-5 Pay of current officers, directors and key staffManagement $212,795$212,795
IX-6 Pay of disqualified persons$0
IX-7 Other salaries and wages$0
IX-8 Pension plan contributions$0
IX-9 Other employee benefits$0
IX-10 Payroll taxes$0
IX-11a Management fees$0
IX-11b Legal fees$0
IX-11c Accounting feesManagement $7,568$7,568
IX-11d Lobbying fees$0
IX-11e Professional fundraising fees$0
IX-11f Investment management fees$0
IX-11g Other fees for servicesManagement $8,000$8,000
IX-12 Advertising and promotionPrograms $12,568$12,568
IX-13 Office expensesManagement $5,155$5,155
IX-14 Information technology$0
IX-15 Royalties$0
IX-16 Occupancy$0
IX-17 TravelPrograms $18,793$18,793
IX-18 Travel and entertainment for public officials$0
IX-19 Conferences, conventions and meetings$0
IX-20 Interest$0
IX-21 Payments to affiliates$0
IX-22 Depreciation, depletion and amortization$0
IX-23 InsuranceManagement $9,317$9,317
IX-24 Other expenses (24a–d)Programs $313,609$313,609
IX-24e All other expensesPrograms $30,196 · Management $1,519$31,715
IX-25 Total functional expensesPrograms $375,166 · Management $244,354 · Fundraising $0$619,520
Part X · Balance sheet $86,835 assets, 18 lines filed
X-1 Cash, non-interest-bearingStart of year $168,566$86,835
X-2 Savings and temporary cash investments$0
X-3 Pledges and grants receivable$0
X-4 Accounts receivable$0
X-8 Inventories for sale or use$0
X-9 Prepaid expenses and deferred charges$0
X-10c Land, buildings and equipment, net$0
X-11 Publicly traded securities$0
X-12 Other securities$0
X-13 Program-related investments$0
X-14 Intangible assets$0
X-15 Other assets$0
X-16 Total assetsStart of year $168,566$86,835
X-25 Other liabilitiesStart of year $10,536$6,343
X-26 Total liabilitiesStart of year $10,536$6,343
X-27 Net assets without donor restrictionsStart of year $158,030$80,492
X-32 Total net assets or fund balancesStart of year $158,030$80,492
X-33 Total liabilities and net assetsStart of year $168,566$86,835
Part XI · Reconciliation of net assets $80,492 net assets at year end
XI-1 Total revenue$541,982
XI-2 Total expenses$619,520
XI-3 Revenue less expenses−$77,538
XI-4 Net assets at start of year$158,030
XI-10 Net assets at end of year$80,492

Form 990 e-file (XML) FY2024 from the IRS · Classification, formation year and address from the IRS Business Master File

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