2026-08-24T13:35:30-04:00 2026-06-30 841255164 KUNDINGER CORDER & MONTOYA PC 475 LINCOLN STREET SUITE 200 DENVER CO 80203 990 2025-07-01 840516838 WESTERN ATHLETIC CONFERENCE WEST 8177259567 1000 BALLPARK WAY ARLINGTON TX 76011 REBEKAH RAY COMMISSIONER 8177259567 2026-08-24 true STEVEN CORDER P01363943 3035345953 2026-08-24 2025 2025-03-06 01:10:19Z X REBEKAH RAY 1000 BALLPARK WAY STE 310 ARLINGTON TX 76011 10720554 false X WWW.WACSPORTS.COM X 1962 CO 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. 5 5 15 25 0 8241605 3578588 6244679 6642125 489135 411260 101476 88581 15076895 10720554 3720081 2931052 0 1589525 1613060 0 0 13586157 11183186 18895763 15727298 -3818868 -5006744 11776282 6967773 580182 244630 11196100 6723143 X 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. false false 10963086 6156737 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. THE CONFERENCE ESTABLISHES THE REGULAR SEASON SCHEDULE FOR ALL SPONSORED TEAM SPORTS AS WELL AS PARTICIPATORY GUIDELINES FOR EACH SPONSORED SPORT. THE CONFERENCE HOSTS 19 CHAMPIONSHIPS IN THE SPORTS OF MEN'S AND WOMEN'S CROSS COUNTRY, MEN'S AND WOMEN'S SOCCER, VOLLEYBALL, MEN'S AND WOMEN'S SWIMMING AND DIVING, MEN'S AND WOMEN'S INDOOR TRACK AND FIELD, MEN'S AND WOMEN'S BASKETBALL, MEN'S AND WOMEN'S TENNIS, MEN'S AND WOMEN'S GOLF, SOFTBALL, MEN'S AND WOMEN'S OUTDOOR TRACK AND FIELD, AND BASEBALL. CHAMPIONSHIPS GOVERNED BY THE CONFERENCE PROVIDE EQUITABLE AND COMPETITIVE ACCESS TO THE POST SEASON AND THE OPPORTUNITY TO COMPETE ON THE NATIONAL LEVEL. 2931052 2931052 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, ENROLLMENT IN AN ACADEMIC CURRICULUM, OR THAT RECOGNIZE ACADEMIC ACHIEVEMENT. THE CONFERENCE ALSO INCURS EXPENSES IN THIS AREA THAT ENSURE THAT EACH OF THE SCHOOLS AND ITS ENTIRE ATHLETIC PROGRAMS, INCLUDING COACHES, STUDENT ATHLETES, ADMINISTRATORS AND STAFF REMAIN IN COMPLIANCE WITH BYLAWS AND RULES ESTABLISHED BY THE NCAA. 414055 485388 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). 14308193 true true false true false false false false false false true false false false true false true false false false false false false false false false false true false true false false false false false false false false false false false false false false false false false true 88 0 true 15 true false false false false false false false false false false false false X 5 5 false false false false true false false true true false false true true true true true true true true false X THE ORGANIZATION 8177259567 1000 BALLPARK WAY STE 310 ARLINGTON TX 76011 REBEKAH RAY COMMISSIONER 40.00 X 330729 0 42553 RUSSELL WARREN SR ASSOCIATE 40.00 X 133093 0 20904 DAVE CHAFFIN CFO 40.00 X 102325 0 0 DREW SPERAW SR ASSOCIATE 40.00 X 122704 0 35391 DR PHIL SCHUBERT CHAIRPERSON 2.00 X X 0 0 0 MINDY BENSON VICE CHAIR 2.00 X X 0 0 0 DR JAMES HURLEY BOARD MEMBER 2.00 X 0 0 0 DR JENNIFER COWLEY BOARD MEMBER 2.00 X 0 0 0 SHANE SMEED BOARD MEMBER 2.00 X 0 0 0 688851 98848 4 false true false 3578588 3578588 NCAA BASKETBALL TOURNEY 711300 2635710 2635710 EXIT FEES 711300 2000000 2000000 MEMBER ASSESSMENTS 711300 640000 640000 ESPN TELEVISION CONTRACT 711300 600000 600000 UAC REVENUE 711300 485388 485388 281027 281027 6642125 324528 324528 3807 3807 84774 84774 84774 84774 86732 86732 86732 86732 10720554 6642125 499841 2931052 2931052 649567 277788 371779 713729 670526 43203 47847 40575 7272 120306 92160 28146 81611 57610 24001 565769 565769 24000 24000 20486 20486 280948 196636 84312 94029 94029 419040 295800 123240 97868 69085 28783 21463 21463 19582 17134 2448 MEMBER PAYOUTS 5495470 5495470 UNISUN BUYIN 2460000 2460000 ATHLETIC EVENTS 1682894 1682894 BAD DEBT 1637 1637 15727298 14308193 1419105 0 673094 397267 3186746 353455 116054 1333663 211371 111237 119716 100134 7120292 4575733 560380 207521 11776282 6967773 55937 80149 524245 164481 580182 244630 X 10855375 6388639 340725 334504 11196100 6723143 11776282 6967773 -5006744 533787 X X false true X true false X 4475243 5278109 4739449 8241605 3578588 26312994 4376472 6609018 8818261 6254550 6642125 32700426 8851715 11887127 13557710 14496155 10220713 59013420 59013420 172528 164930 230082 488116 328335 1383991 172528 164930 230082 488116 328335 1383991 81129 83774 164903 9024243 12052057 13787792 15065400 10632822 60562314 0.97440 0.97620 0.02000 0.02000 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED false false false false false false false false true 24000 24000 false SCHEDULE C, PART II-B, LINE 1 THE WAC ALONG WITH OTHER CONFERENCES CONTRACTED WITH A GOVERNMENT RELATIONS FIRM TO TO ASSIST IN BIPARTISAN FEDERAL LEGISLATION TO ESTABLISH NATIONAL RULES FOR COLLEGE ATHLETE COMPENSATION AND REVENUE SHARING. 211371 111237 100134 100134 OPERATING LEASE LIABILITY 164481 164481 11233855 533787 533787 10700068 20486 20486 10720554 15706812 15706812 20486 20486 15727298 true ABILENE CHRISTIAN UNIVERSITY 1600 CAMPUS COURT ABILENE TX 79601 750851900 1015781 STUDENT ASSISTANCE SOUTHERN UTAH UNIVERSITY 351 W UNIVERSITY BOULEVARD CEDAR CITY UT 84720 876000481 828917 STUDENT ASSISTANCE UNIVERSITY OF TEXAS - ARLINGTON 701 S NEDDERMAN DRIVE ARLINGTON TX 76019 751234898 433441 STUDENT ASSISTANCE TARLETON STATE UNIVERSITY 1333 W WASHINGTON STREET STEPHENVILLE TX 76401 756001870 413229 STUDENT ASSISTANCE UTAH TECH UNIVERSITY 225 S UNIV AVENUE ST GEORGE UT 84770 876000488 225684 STUDENT ASSISTANCE 5 SCHEDULE I, PAGE 1, PART I, LINE 2 GRANT FUNDS ARE REMITTED TO MEMBER SCHOOLS WHO ARE RESPONSIBLE FOR PROPER GRANTING TO CONFERENCE MEMBER STUDENTS MEETING CERTAIN CRITERIA. X X X X false false false false false false false false false REBEKAH RAY COMMISSIONER 330729 24860 17693 373282 RUSSELL WARREN SR ASSOCIATE COMMISS 133093 9140 11764 153997 DREW SPERAW SR ASSOCIATE COMISS 122704 8400 26991 158095 FORM 990 - ORGANIZATION'S MISSION 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. FORM 990, PAGE 2, PART III, LINE 4A 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. THE CONFERENCE ESTABLISHES THE REGULAR SEASON SCHEDULE FOR ALL SPONSORED TEAM SPORTS AS WELL AS PARTICIPATORY GUIDELINES FOR EACH SPONSORED SPORT. THE CONFERENCE HOSTS 19 CHAMPIONSHIPS IN THE SPORTS OF MEN'S AND WOMEN'S CROSS COUNTRY, MEN'S AND WOMEN'S SOCCER, VOLLEYBALL, MEN'S AND WOMEN'S SWIMMING AND DIVING, MEN'S AND WOMEN'S INDOOR TRACK AND FIELD, MEN'S AND WOMEN'S BASKETBALL, MEN'S AND WOMEN'S TENNIS, MEN'S AND WOMEN'S GOLF, SOFTBALL, MEN'S AND WOMEN'S OUTDOOR TRACK AND FIELD, AND BASEBALL. CHAMPIONSHIPS GOVERNED BY THE CONFERENCE PROVIDE EQUITABLE AND COMPETITIVE ACCESS TO THE POST SEASON AND THE OPPORTUNITY TO COMPETE ON THE NATIONAL LEVEL. FORM 990, PAGE 6, PART VI, LINE 6 MEMBERSHIP IN THE CONFERENCE IS LIMITED TO ANY UNIVERSITY OR ANY COMPARABLE ACADEMIC INSTITUTION WHICH SUPPORTS THE PURPOSES OF THE CONFERENCE AND MEETS CERTAIN QUALIFICATIONS. AT JUNE 30, 2026 MEMBERS INSTITUTIONS INCLUDE: ABILENE CHRISTIAN UNIVERSITY, CALIFORNIA BAPTIST UNIVERSITY, SOUTHERN UTAH UNIVERSITY, TARLETON STATE UNIVERSITY, THE UNIVERSITY OF TEXAS AT ARLINGTON, UTAH TECH UNIVERSITY, AND UTAH VALLEY UNIVERSITY. FORM 990, PAGE 6, PART VI, LINE 11B FORM 990 IS REVEIWED WITH THE EXECUTIVE COMMITTEE AND INCLUDED IN AUDITED MATERIAL ANNUALLY PRIOR TO FILING. FORM 990, PAGE 6, PART VI, LINE 12C EACH MEMBER INSTITUTION REPRESENTATIVE IS OBLIGATED TO DISCLOSE CONFLICTS ANNUALLY. FORM 990, PAGE 6, PART VI, LINE 15A THE CONFERENCE COMMISSIONER'S COMPENSATION IS REVIEWED BY THE EXECUTIVE COMMITTEE (COMPRISED OF THREE BOARD MEMBERS) BASED UPON INDUSTRY AND ECONOMIC FACTORS, AS WELL AS COMPARABLE CONFERENCE COMMISSIONER SALARIES. AFTER REVIEWEING THESE FACTORS, THE EXECUTIVE COMMITTEE THEN MAKES A RECOMMENDATION TO THE ENTIRE BOARD WHO SUBSEQUENTLY VOTE ON THE RECOMMENDATION AND APPROVE THE ENTIRE SALARY PACKAGE. FORM 990, PAGE 6, PART VI, LINE 15B SIMILAR INFORMATION FROM SECTION B, PART 15, IS REVIEWED/ CONSIDERED BY THE COMMISSIONER IN DETERMINING THE COMPENSATION OF OTHER OFFICERS OR KEY EMPLOYEES. FORM 990, PAGE 6, PART VI, LINE 19 ARTICLES OF INCORPORATION ARE FILED ON COLORADO SECRETARY OF STATE WEBSITE. OTHER DOCUMENTS AND FORM 990 ARE AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART XII LINE 2C - THIS PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR.