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Nonprofit · EIN 68-0380952

WESTERN ASSOCIATION OF COLLEGE AND UNIVERSITY BUSINESS OFFICERS

Also known as WACUBO

Tax-exempt · SUPERIOR, CO 80027

Financials

$1.7M$1.8M2023$2M$1.6M2024
Revenue Expenses · by fiscal year end
Financials of WESTERN ASSOCIATION OF COLLEGE AND UNIVERSITY BUSINESS OFFICERS by year, from its e-filed returns
Year endedFormRevenueExpensesNet incomeTotal assetsLiabilitiesNet assets
December 31, 2024990$1,967,793$1,595,313$372,480$2,047,601$367,160$1,680,441
December 31, 2023990$1,678,887$1,787,438-$108,551$1,457,562$260,783$1,196,779
Financial details: 990 for the year ended December 31, 2024

Revenue

Contributions, gifts and grants
$0
Program service revenue
$1,937,515
Investment income
$28,744
Other revenue
$1,534

Expenses

Grants and similar amounts paid
$0
Salaries, compensation and benefits (total)
$0
Professional fundraising fees
$0
Accounting fees
$31,234
Travel
$1,824
Program services (functional)
$1,404,477
Management and general (functional)
$190,836

Balance sheet and other

Total assets, start of year
$1,457,562
Total assets, end of year
$2,047,601
Total liabilities, end of year
$367,160
Net assets, end of year
$1,680,441
Publicly traded securities
$1,212,957
Net assets without donor restrictions
$1,680,441
Gross receipts
$1,967,793
Employees
0
Volunteers
70
Year formed
1996
State of legal domicile
CA

From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.

Officers, directors and key employees

As listed on the 990 for the year ended December 31, 2024, highest compensation first.

NameTitleHours / weekCompensation
MICHAEL CLUNEPRESIDENT (AS OF 05/24)
Trustee or director, Officer
8$0
LUPE VALENCIAPRESIDENT (UNTIL 04/2024)
Trustee or director, Officer
2$0
ROBYN PENNINGTON1ST VP
Trustee or director, Officer
2$0
LORI SEAGER2ND VP
Trustee or director, Officer
2$0
DEAN CALVO3RD VP
Trustee or director, Officer
1$0
ROBERT BRADSHAWTREASURER
Trustee or director, Officer
2$0
CALLIE JUAREZSECRETARY
Trustee or director, Officer
2$0
QUEEN KINGAT LARGE APPOINTED
Trustee or director
2$0
MONICA KANEAT LARGE APPOINTED
Trustee or director
2$0
DAVID TAMANAHAAT LARGE APPOINTED
Trustee or director
2$0
LINDA KOSTENCDRIC AT LARGE
Trustee or director
3$0
LYNN VALENTERSMALL INSTITUTES AT LARGE
Trustee or director
2$0
LINDA CORDIERCOMMUNITY COLLEGES AT LARGE
Trustee or director
2$0
DEBBIE BAKERCOMMUNITY COLLEGES AT LARGE
Trustee or director
2$0
BRAD BACAPAST PAST PRESIDENT
Trustee or director
2$0
6 more people on this return
NameTitleHours / weekCompensation
SARA REEDPDSC CHAIR
Trustee or director
2$0
MATT SKINNERAUDIT COMMITTEE CHAIR
Trustee or director
2$0
NICHOL LUOMABUSINESS PARTNERS STEERING COMMITTEE CHAIR
Trustee or director
2$0
PATRICIA ANDERSONDIVERSITY, EQUITY & INCLUSION CHAIR
Trustee or director
2$0
JEFF RATJEAT LARGE APPOINTED (UNTIL 05/24)
Trustee or director
2$0
TERESA COSTANTINITISPAST PAST PRESIDENT (UNTIL 05/24)
Trustee or director
2$0
990 for the year ended December 31, 2023: 19 people
NameTitleHours / weekCompensation
LUPE VALENCIAPRESIDENT
Trustee or director, Officer
8$0
BRAD BACAPAST PRESIDENT
Trustee or director, Officer
2$0
MICHAEL CLUNE1ST VP
Trustee or director, Officer
2$0
ROBYN PENNINGTON2ND VP
Trustee or director, Officer
2$0
LORI SEAGER3RD VP
Trustee or director, Officer
1$0
ROBERT BRADSHAWTREASURER
Trustee or director, Officer
3$0
CALLIE JUAREZSECRETARY
Trustee or director, Officer
2$0
LINDA KOSTENCDRIC AT LARGE
Trustee or director
3$0
LYNN VALENTERSMALL INSTITUTES AT LARGE
Trustee or director
2$0
LINDA CORDIERCOMMUNITY COLLEGES AT LARGE
Trustee or director
2$0
MONICA KANEAT LARGE APPOINTED
Trustee or director
2$0
DAVID TAMANAHAAT LARGE APPOINTED
Trustee or director
2$0
JEFF RATJEAT LARGE APPOINTED
Trustee or director
2$0
TERESA COSTANTINITISPAST PAST PRESIDENT
Trustee or director
2$0
ROBERT BRADSHAWFINANCE COMMITTEE CHAIR
Trustee or director
2$0
SARA REEDPDSC CHAIR
Trustee or director
2$0
MATT SKINNERAUDIT COMMITTEE CHAIR
Trustee or director
2$0
NICHOL LUOMABUSINESS PARTNERS STEERING COMMITTEE CHAIR
Trustee or director
2$0
PATRICIA ANDERSONDIVERSITY, EQUITY & INCLUSION CHAIR
Trustee or director
2$0

Address and contacts

Address (IRS master file)
500 DISCOVERY PKWY STE 125, SUPERIOR, CO 80027-8644
Principal officer (990 for 2024)
BRICE KIKUCHI, 4333 BROOKLYN AVE NW UW TOWER 11TH, FLOOR BOX 359441, SEATTLE, WA 98133
Signed the 990
BRICE KIKUCHI, TREASURER
Phone
(720) 616-4150
Return prepared by
CLIFTONLARSONALLEN LLP

Mission

WESTERN ASSOCIATION OF COLLEGE AND UNIVERSITY BUSINESS OFFICERS' (WACUBO) MISSION IS TO OFFER OPPORTUNITIES TO MEMBERS TO DEVELOP PROFESSIONALLY, TO EXPLORE ISSUES AND TRENDS IN HIGHER EDUCATION, AND TO ENGAGE WITH COLLEAGUES TO SHARE THEIR EXPERTISE. THIS MISSION IS FULFILLED THROUGH PROFESSIONAL DEVELOPMENT ACTIVITIES, INCLUDING AN ANNUAL CONFERENCE, AN INSTITUTE, A SERIES OF WORKSHOPS, AND THROUGH NETWORKING AND LEADERSHIP OPPORTUNITIES.

990 for the year ended December 31, 2024

Program accomplishments

  • ANNUAL CONFERENCE: THE WACUBO ANNUAL CONFERENCE IS A PROFESSIONAL DEVELOPMENT PROGRAM FOR BUSINESS OFFICERS IN HIGHER EDUCATION. EACH CONFERENCE HAS A THEME AND SPEAKERS ARE SELECTED FROM A NATIONAL POOL TO ADDRESS CURRENT ISSUES PERTINENT TO BUSINESS OFFICER IN HIGHER EDUCATION. PARTICIPANTS LEARN FROM SPEAKERS AND FROM EACH OTHER. ATTENDANCE HAS AVERAGED 694 PARTICIPANTS OVER THE PAST FOUR YEARS.
    Expenses $984,294 · revenue $1,269,284
  • BUSINESS MANAGEMENT INSTITUTE:THE BUSINESS MANAGEMENT INSTITUTE (BMI) IS AN ANNUAL PROFESSIONAL DEVELOPMENT PROGRAM HELD ON THE CAMPUS OF THE UNIVERSITY OF CALIFORNIA, SANTA BARBARA. BMI PROVIDES IN-DEPTH PROFESSIONAL DEVELOPMENT ON SEVERAL TOPICS OF RELEVANCE FOR BUSINESS OFFICERS IN HIGHER EDUCATION. THE FACULTY MEMBERS FOR BMI ARE PROFESSIONALS OF ACADEMIA REGARDED FOR THEIR KNOWLEDGE OF HIGHER EDUCATION MANAGEMENT AND LEADERSHIP ISSUES. THE CURRICULA FOR BMI IS CONTINUALLY UPDATED AND REFINED TO ADDRESS PRIMARY AND CURRENT ISSUES FACING WACUBO MEMBERS.
    Expenses $199,536 · revenue $239,848
  • MEMBERSHIP PROVIDES A NUMBER OF BENEFITS TO THE MEMBERS INCLUDING ACCESS TO THE EDUCATIONAL OFFERINGS AND THE ANNUAL CONFERENCE (IN NORMAL YEARS). ALSO OFFERED TO MEMBERS: A JOB BOARD, WACUBO HAPPY HOURS, WACUBO LISTSERVS, PROFESSIONAL EDUCATION SCHOLARSHIPS, VOLUNTEER OPPORTUNITIES, THE CAMPUS BUSINESS OFFICER BENCHMARKING TOOL AND THE ACCESS TO THE MEMBER DIRECTORY
    Expenses $149,293 · revenue $399,151
  • WORKSHOPS: WACUBO ALSO OFFERS A SERIES OF ONE TO TWO DAY PROFESSIONAL DEVELOPMENT WORKSHOPS THROUGHOUT THE YEAR ON SPECIFIC TOPICS OF INTEREST TO MEMBERS.
    Expenses $71,354 · revenue $29,232

What it must file and when

IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in December, so each return is due on the 15th day of the 5th month after that.

Tax yearYear endedDueIRS public records
2025December 31, 2025May 15, 2026Not on file
2024December 31, 2024May 15, 2025990 on file
2023December 31, 2023May 15, 2024990 on file

IRS record

EIN
68-0380952
Tax-exempt status
501(c)(3): Charitable, religious, educational or scientific organization
Foundation status
Publicly supported organization (509(a)(2))
Donations deductible (Pub 78)
Public charity, 50% deduction limit
Exempt since
1999
Accounting year ends
December
Files
Form 990 or 990-EZ
Category (NTEE)
Education (B60)
Assets (IRS master file)
$2,047,601
Income (IRS master file)
$1,967,793

Filing history

FormYear endedRevenueExpensesAssetsReturn
990December 2024$1,967,793$1,595,313$2,047,601IRS
990December 2023$1,678,887$1,787,438$1,457,562XML
990December 2022$1,542,488$1,781,201$1,321,831IRS
990December 2021–––IRS
990December 2020–––IRS
990December 2019–––IRS
990December 2018–––IRS

990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 68-0380952).

Questions about WESTERN ASSOCIATION OF COLLEGE AND UNIVERSITY BUSINESS OFFICERS

What is the EIN of WESTERN ASSOCIATION OF COLLEGE AND UNIVERSITY BUSINESS OFFICERS?
The employer identification number (EIN) of WESTERN ASSOCIATION OF COLLEGE AND UNIVERSITY BUSINESS OFFICERS is 68-0380952.
Is WESTERN ASSOCIATION OF COLLEGE AND UNIVERSITY BUSINESS OFFICERS tax-exempt?
Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1999.
Are donations to WESTERN ASSOCIATION OF COLLEGE AND UNIVERSITY BUSINESS OFFICERS tax-deductible?
Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
Which annual return does WESTERN ASSOCIATION OF COLLEGE AND UNIVERSITY BUSINESS OFFICERS file?
Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
When is the next return of WESTERN ASSOCIATION OF COLLEGE AND UNIVERSITY BUSINESS OFFICERS due?
The return for tax year 2025 (the year ending December 31, 2025) is due May 15, 2026. Form 8868 extends it by six months; the 990-N cannot be extended.
When did WESTERN ASSOCIATION OF COLLEGE AND UNIVERSITY BUSINESS OFFICERS last file with the IRS?
The latest return in the IRS public files is the 990 for the year ended December 2024.
Who is the principal officer of WESTERN ASSOCIATION OF COLLEGE AND UNIVERSITY BUSINESS OFFICERS?
The 990 for the year ended December 31, 2024 names BRICE KIKUCHI.
Who are the officers and directors of WESTERN ASSOCIATION OF COLLEGE AND UNIVERSITY BUSINESS OFFICERS?
The 990 for the year ended December 31, 2024 lists 21 people; 0 received compensation from the organization.
How much revenue does WESTERN ASSOCIATION OF COLLEGE AND UNIVERSITY BUSINESS OFFICERS have?
On its 990 for the year ended December 31, 2024 it reported revenue of $1,967,793, expenses of $1,595,313 and total assets of $2,047,601 at year end.

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