Western Athletic Conference

Tax-deductible

Arlington, TX501(c)(3)Since 1962Recreation & SportsEIN 84-0516838Revenue $10.7M in FY2026

On file with the IRSwacsports.com1000 Ballpark Way Ste 310, 76011-5171 · Arlington, TXTax-exempt since Mar 1998Publicly supported — 509(a)(2)

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The Conference is committed to providing student-athletes an exemplary university experience - both on and off the field of play. With high standards of integrity at the core of our Athletic and academic excellences, our goal is to unlock the potenial of the nation's premier student athletes and to prepare them to become the leaders of the future.

501(c)(3) charity; gifts are tax-deductible.
91¢ of each $1 spent went to programs.
Run by 25 volunteers and 15 employees.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · People: Part I, lines 5–6

Before you give

FY2026 · 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
FY2026
latest Form 990
Looks good: the latest return is for FY2026, this tax year; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
4 of 6
filings with a surplus
Average deficit $227K a year · 2% of revenue · last 6 filings
Fine: a surplus in 4 of the last 6 filings.
Pt I · Ln 19 · 6 filings
Spent on programs
91%
of spending
Looks good: 91% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$689K
to officers and key staff · 4% of spending
Top officer’s pay higher than 53% of similar orgs
Looks good: pay to officers and key staff is 4% of spending; 15% or less.
Pt VII · Sec A
Cash reserves
<1 mo
of spending, in cash
Worth a look: 0.6 months of spending in cash; under 1.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
1
named funder · $9.7M
Fine: 1 funder names it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$245K
4% of total assets
Looks good: liabilities are 4% of assets; 50% or less.
Pt X · Ln 26
Independent board members
5
of 5 voting members
Looks good: 5 of 5 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$10.7M
-29% vs prior year
Spent
$15.7M
To programs
91%
Net assets
$6.7M
By yearFY2021–FY2026
Revenue
$10.7M
FY2026▼ -29%
Tap a bar for its year
Revenue by fiscal year
FY2021$5.8M
FY2022$9.1M
FY2023$12.0M
FY2024$13.8M
FY2025$15.1M
FY2026$10.7M
Expenses
$15.7M
FY2026▼ -17%
Tap a bar for its year
Expenses by fiscal year
FY2021$5.2M
FY2022$8.0M
FY2023$9.5M
FY2024$10.6M
FY2025$18.9M
FY2026$15.7M
Net assets
$6.7M
FY2026▼ -40%
Tap a bar for its year
Net assets by fiscal year
FY2021$7.8M
FY2022$8.2M
FY2023$10.9M
FY2024$14.8M
FY2025$11.2M
FY2026$6.7M

From the FY2026 Form 990 (year ending June 2026) · figures checked against the IRS filing · see the original

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Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2026. IRS ruling in Mar 1998.

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

Where the money goes

91 cents of each dollar spent went to programs.

Program services 91% · $14.3M Management & general 9% · $1.4M

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

9 people listed on the 990; $689K paid to officers and key staff.

Part VII, Section A · reportable compensation · most recent filed roster (FY2025); the FY2026 filing did not itemize Part VII
Commissioner
$330,729Pt VII · Sec A
SR Associate
$133,093Pt VII · Sec A
SR Associate
$122,704Pt VII · Sec A
$102,325Pt VII · Sec A
Board Member
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
Chairperson
$0Pt VII · Sec A
Vice Chair
$0Pt VII · Sec A

Rebekah Ray’s $331K as Commissioner is at the 53rd percentile of top reported officer pay among 290 $10–100M 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

NameFY2026FY2025FY2024FY2023FY2022FY2021
Brian Thornton—$125,333$416,500$325,000$39,584—
Rebekah Ray$330,729$119,000$96,292———
Jeff Hurd————$289,065$289,245
Russell Warren$133,093$114,000$46,833———
Ron Loghry————$125,915$131,000
Drew Speraw$122,704—————
Patrick Colbert———$120,000$6,385—
Dave Chaffin$102,325$85,925$80,000—$90,815$94,500

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 Western Athletic 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 15aYes

Programs and updates

Organizes intercollegiate football competition for NCAA Division 1 FCS member universities.

Questions for Western Athletic Conference

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Provided by the organization

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3 programs · $14.3M · in their own filed words · FY2025
01

The purpose of the conference is to form an athletics conference, the members of which shall incorporate programs and shall place and maintain such athletics under the same administrative and academic control as exists in their other educational programs.

$11.0Mprogram expense
02

As part of the ncaa structure, each conference receives a student assistance fund and academic enhancement fund that are distributed to all members and are intended to provide benefits to student athletes, or their families, in the meeting financial needs that arise in conjunction with participation in inercollegiate athletics…

$2.9Mprogram expense
03

The united athletic conference (uac) is an intercollegiate athletic conference formed for the sport of football. Its members compete in the ncaa division 1 football championship subdivision (FCS). The uac originated as a merger of the existing football leagues of the wac and atlantic sun conference (asun).

$414Kprogram expense

Funders

Who pays for it.

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

Grants

Schedule I · received and paid
Grants received · FY2024
Total grants receivedfrom 1 funder$9.7M
Grants paid · 47 grants · $20.2M · 2020–2025
Abilene Christian UniversityTX · FY2025$1,015,781
Southern Utah University 01-65UT · FY2025$828,917
Tarleton State UniversityFY2025$413,229
Utah Tech UniversityUT · FY2025$225,684
Abilene Christian UniversityTX · FY2024$1,284,351
Southern Utah University 01-65UT · FY2024$1,052,168
Utah Tech UniversityUT · FY2024$401,782
Tarleton State UniversityFY2024$305,660
Abilene Christian UniversityTX · FY2023$696,957
Southern Utah University 01-65UT · FY2023$679,950
Utah Valley UniversityUT · FY2023$627,934
California Baptist UniversityCA · FY2023$538,932
Tarleton State UniversityFY2023$181,672
Utah Tech UniversityUT · FY2023$181,672
Seattle UniversityWA · FY2023$76,129
See all 47 grants →

By the numbers

The FY2026 990, line by line.

1The main four
Money inPt VIII
$10.7M
Ln 12
Fees for servicesLn 2g$6.6M
Gifts and grantsLn 1h$3.6M
Investment incomeLn 3$411K
Money outPt IX
$15.7M
Ln 25
Programscol B$14.3M
Managementcol C$1.4M
Owns and owesPt X
$6.7M
net assets · Ln 32
Cash and savingsLn 1–2$751K
Total assetsLn 16$7.0M
LiabilitiesLn 26$245K
PeoplePt VI, VII
9
listed · VII A
PaidVII A4
Voting boardVI 1a5
IndependentVI 1b5
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$3.6M
Fees for servicesLn 2g$6.6M
Investment incomeLn 3$411K
Other incomeLn 4–11$89K
Gains on assetsLn 7$87K
Total revenueLn 12$10.7M
Assets in detailPt X, end of year
CashLn 1$397K
SavingsLn 2$353K
Cash and savings togetherLn 1–2$751K
InvestmentsLn 11–13$4.6M
Land, buildings, equipmentLn 10c$100K
Other assetsLn 15$208K
Total assetsLn 16$7.0M
LiabilitiesLn 26$245K
Net assetsLn 32$6.7M
OperationsPt I, VI
EmployeesI 515
VolunteersI 625
Fiscal year endsHeaderJune
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13Yes
Records policyVI 14Yes
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY26End FY26
Cash and savingsLn 1–2$3.9M$751K
InvestmentsLn 11–13$7.1M$4.6M
Land, buildings, equipmentLn 10c$120K$100K
Total assetsLn 16$11.8M$7.0M
LiabilitiesLn 26$580K$245K
Net assetsLn 32$11.2M$6.7M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic organizationsLn 1$2.9M$2.9M
Pay of current officers, directors and key staffLn 5$650K$278K$372K
Other salaries and wagesLn 7$714K$671K$43K
Pension plan contributionsLn 8$48K$41K$7K
Other employee benefitsLn 9$120K$92K$28K
Payroll taxesLn 10$82K$58K$24K
Legal feesLn 11b$566K$566K
Lobbying feesLn 11d$24K$24K
Investment management feesLn 11f$20K$20K
Other fees for servicesLn 11g$281K$197K$84K
Advertising and promotionLn 12$94K$94K
Office expensesLn 13$419K$296K$123K
TravelLn 17$98K$69K$29K
Conferences, conventions and meetingsLn 19$21K$21K
Depreciation, depletion and amortizationLn 22$20K$17K$2K
Other expenses (24a–d)Ln 24$9.6M$9.6M$2K
Total functional expensesLn 25$15.7M$14.3M$1.4M$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2026 Latest Viewing $10.7M$15.7M−$5.0M$6.7M 990 PDF
FY2025 $15.1M$18.9M−$3.8M$11.2M 990 PDF
FY2024 $13.8M$10.6M$3.2M$14.8M 990 PDF
FY2023 $12.0M$9.5M$2.5M$10.9M 990 PDF
FY2022 $9.1M$8.0M$1.1M$8.2M 990 PDF
FY2021 $5.8M$5.2M$623K$7.8M 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 FY2026 990 (6 parts)
Part I · Summary $10,720,554 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $8,241,605$3,578,588
I-9 Program service revenuePrior year $6,244,679$6,642,125
I-10 Investment incomePrior year $489,135$411,260
I-11 Other revenuePrior year $101,476$88,581
I-12 Total revenuePrior year $15,076,895$10,720,554
I-13 Grants and similar amounts paidPrior year $3,720,081$2,931,052
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $1,589,525$1,613,060
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $13,586,157$11,183,186
I-18 Total expensesPrior year $18,895,763$15,727,298
I-19 Revenue less expensesPrior year −$3,818,868−$5,006,744
Part VI · Governance 5 of 5 board members independent, no flags
VI-1a Voting members of the governing body5
VI-1b Independent voting members5
VI-2 Family or business relationship among officers or directorsNo
VI-12a Written conflict of interest policyYes
VI-13 Written whistleblower policyYes
VI-14 Document retention and destruction policyYes
VI-15a Process for setting top official's payYes
Part VIII · Statement of revenue $10,720,554 across 8 lines filed
Lines not itemized here account for $281,027 of total revenue; see the IRS return.
VIII-1f All other contributions, gifts and grants$3,578,588
VIII-1h Total contributions, gifts and grants$3,578,588
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $6,361,098$6,361,098
VIII-3 Investment incomeExcluded from tax $324,528$324,528
VIII-5 RoyaltiesExcluded from tax $3,807$3,807
VIII-6 Net rental income or lossExcluded from tax $84,774$84,774
VIII-7 Net gain or loss on sales of assetsExcluded from tax $86,732$86,732
VIII-12 Total revenueRelated to mission $6,642,125 · Excluded from tax $499,841$10,720,554
Part IX · Statement of functional expenses $15,727,298 across 16 lines filed
IX-1 Grants to domestic organizationsPrograms $2,931,052$2,931,052
IX-5 Pay of current officers, directors and key staffPrograms $277,788 · Management $371,779$649,567
IX-7 Other salaries and wagesPrograms $670,526 · Management $43,203$713,729
IX-8 Pension plan contributionsPrograms $40,575 · Management $7,272$47,847
IX-9 Other employee benefitsPrograms $92,160 · Management $28,146$120,306
IX-10 Payroll taxesPrograms $57,610 · Management $24,001$81,611
IX-11b Legal feesManagement $565,769$565,769
IX-11d Lobbying feesManagement $24,000$24,000
IX-11f Investment management feesManagement $20,486$20,486
IX-11g Other fees for servicesPrograms $196,636 · Management $84,312$280,948
IX-12 Advertising and promotionManagement $94,029$94,029
IX-13 Office expensesPrograms $295,800 · Management $123,240$419,040
IX-17 TravelPrograms $69,085 · Management $28,783$97,868
IX-19 Conferences, conventions and meetingsPrograms $21,463$21,463
IX-22 Depreciation, depletion and amortizationPrograms $17,134 · Management $2,448$19,582
IX-24 Other expenses (24a–d)Programs $9,638,364 · Management $1,637$9,640,001
IX-25 Total functional expensesPrograms $14,308,193 · Management $1,419,105 · Fundraising $0$15,727,298
Part X · Balance sheet $6,967,773 assets, 14 lines filed
X-1 Cash, non-interest-bearingStart of year $673,094$397,267
X-2 Savings and temporary cash investmentsStart of year $3,186,746$353,455
X-4 Accounts receivableStart of year $116,054$1,333,663
X-10c Land, buildings and equipment, netStart of year $119,716$100,134
X-11 Publicly traded securitiesStart of year $7,120,292$4,575,733
X-15 Other assetsStart of year $560,380$207,521
X-16 Total assetsStart of year $11,776,282$6,967,773
X-17 Accounts payable and accrued expensesStart of year $55,937$80,149
X-25 Other liabilitiesStart of year $524,245$164,481
X-26 Total liabilitiesStart of year $580,182$244,630
X-27 Net assets without donor restrictionsStart of year $10,855,375$6,388,639
X-28 Net assets with donor restrictionsStart of year $340,725$334,504
X-32 Total net assets or fund balancesStart of year $11,196,100$6,723,143
X-33 Total liabilities and net assetsStart of year $11,776,282$6,967,773
Part XI · Reconciliation of net assets $6,723,143 net assets at year end
XI-1 Total revenue$10,720,554
XI-2 Total expenses$15,727,298
XI-3 Revenue less expenses−$5,006,744
XI-4 Net assets at start of year$11,196,100
XI-5 Net unrealized gains (losses) on investments$533,787
XI-10 Net assets at end of year$6,723,143

Form 990 e-file (XML) FY2026 from the IRS · Classification, formation year and address from the IRS Business Master File

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