UPPER MIDWEST ATHLETIC CONFERENCE

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Financial Vulnerability Assessment (Tuckman-Chang)

4 risk indicators measuring financial stability and operational resilience

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Financial Trends

Organization Details

Formation Year

1991

Legal Domicile

Principal Officer

DR GENE PFEIFER

Phone

6512867470

Tax Period

2024-07-01 to 2025-06-30

UPPER MIDWEST ATHLETIC CONFERENCE, founded in 1991, is a small nonprofit in the Recreation & Sports sector that reported $932K in total revenue in fiscal year 2024.

Mission

THE ORGANIZATION IS ORGANIZED EXCLUSIVELY FOR THE FOSTERING OF AMATEUR SPORTS COMPETITION. THE UPPER MIDWEST ATHLETIC CONFERENCE SHALL HELP MEMBER INSTITUTIONS PROMOTE AND DEVELOP COLLEGIATE ATHLETIC PROGRAMS AND PROVIDE CONSISTENT COMPETITION OPPORTUNITIES FOR MEMBER INSTITUTIONS AND THEIR STUDENT-ATHLETES.

Program Service Accomplishments

Program 1

Expenses: $779,139 Revenue: $838,305

THE UPPER MIDWEST ATHLETIC CONFERENCE (THE UMAC) CONTINUES TO PROVIDE FOR ITS MEMBER INSTITUTIONS OPPORTUNITY TO BE RECOGNIZED IN ITS REGION AS INSTITUTIONS THAT ARE IN THE FOREFRONT OF ACADEMIC...

THE UPPER MIDWEST ATHLETIC CONFERENCE (THE UMAC) CONTINUES TO PROVIDE FOR ITS MEMBER INSTITUTIONS OPPORTUNITY TO BE RECOGNIZED IN ITS REGION AS INSTITUTIONS THAT ARE IN THE FOREFRONT OF ACADEMIC EXCELLENCE AND ATHLETIC COMPETITIVENESS. THE UMAC IS COMPRISED OF 8 FULL MEMBERS AND 5 ASSOCIATE MEMBERS LOCATED THROUGHOUT THE MIDWEST AND IS A MEMBER OF THE NATIONAL COLLEGIATE ATHLETIC ASSOCIATION (NCAA) AT THE DIVISION III LEVEL. THE 8 MEMBER SCHOOLS INCLUDE: BETHANY LUTHERAN COLLEGE, CROWN COLLEGE, MARTIN LUTHER COLLEGE, NORTH CENTRAL UNIVERSITY, NORTHLAND COLLEGE, UNIVERSITY OF NORTHWESTERN - ST. PAUL, UNIVERSITY OF MINNESOTA - MORRIS, AND UNIVERSITY OF WISCONSIN - SUPERIOR. 18 CONFERENCE CHAMPIONSHIPS WERE RECOGNIZED IN THE 2024-2025 FISCAL YEAR, INCLUDING 9 MEN'S SPORTS AND 9 WOMEN'S SPORTS. THE UMAC STRIVES TO ENRICH THE COLLEGIATE EXPERIENCE OF STUDENT-ATHLETES BY OFFERING A RANGE OF HIGHLY COMPETITIVE ATHLETIC OPPORTUNITIES. THE PRIMARY FOCUS OF THE UMAC IS STUDENT-ATHLETES, WITH AN UNCOMPROMISING COMMITMENT TO ATHLETIC EQUITY AND TO THE PRIMACY OF STUDENT ACADEMIC PROGRESS. FOR THE 2024-2025 FISCAL YEAR, 2,687 TOTAL STUDENT-ATHLETES FROM ALL MEMBER INSTITUTIONS PARTICIPATED IN CONFERENCE SPORTS. THE UMAC PROVIDES THE FOLLOWING SERVICES FOR ITS MEMBERS: STRATEGIC PLANNING, GUARANTEED CONTESTS (FORMAL SCHEDULING), ASSIGNING OF OFFICIALS, HOSTING OF CHAMPIONSHIP EVENTS, FACILITATION OF AWARDS PROGRAM, AND PUBLIC RELATIONS ASSISTANCE VIA SPORTS INFORMATION.

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Trantor Score

Financial Health Score (300–850) · Liquidity · Solvency · Sustainability · Efficiency

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Liquidity (40%) • Solvency (30%) • Sustainability (20%) • Efficiency (10%)

Financial Overview (2024)

Revenue Breakdown

Contributions & Grants $92,909

Program Service Revenue $838,305

Investment Income $0

Other Revenue $850

TOTAL REVENUE $932,064

Expense Breakdown

Grants Paid $13,757

Salaries & Benefits $0

Fundraising Expenses $7,476

Program Expenses $779,139

Other Expenses $946,031

TOTAL EXPENSES $959,788

Year-over-Year Comparison

	2024	2023	Change
Revenue	$932,064	$866,489	+0.1%
Expenses	$959,788	$868,706	+0.1%
Net Income	$-27,724	$-2,217	+11.5%

Key Indicators

✗ Grants to Organizations ✗ Grants to Individuals ✗ Lobbying ✗ Political Activity ✗ Foreign Activities ✗ Donor Advised Fund ✓ Schedule B Required

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Financial Health Indicators

Comprehensive financial analysis: Altman Z-Score, liquidity, solvency, sustainability, efficiency, and growth metrics

Financial Distress Indicator

Liquidity & Cash Position

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Altman Z-Score • Liquidity Ratios • Solvency Analysis • Growth Indicators • Efficiency Metrics

Governance

Voting Members

Independent Members

N/A

Employees

N/A

Volunteers

Governance Policies

✓ Conflict of Interest Policy

✓ Whistleblower Policy

✗ Document Retention Policy

Special Practices & Reported Activities

✗ Operated a School

✗ Operated a Hospital

✗ Provided First Class Travel

✗ Reported Conflict of Interest

✗ Reported Asset Diversion

✗ Excess Benefit Transaction

✗ Made Political Expenditures

✗ Engaged in Lobbying

✗ Operated Donor Advised Fund

✗ Maintained Art Collections

✗ Filed Form 720

Compensation of Officers, Directors & Key Employees

Total Officers

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
DR RENEE WACHTER	CHAIR	1.00	Officer Director	$0	$0	$0
DR ANDREW DENTON	BOARD DIRECTOR	1.00	Director	$0	$0	$0
DR JANET SCHRUNK ERICKSEN	BOARD DIRECTOR	1.00	Director	$0	$0	$0
DR GENE PFEIFER	BOARD DIRECTOR	1.00	Director	$0	$0	$0
REV RICHARD GURGEL	BOARD DIRECTOR	1.00	Director	$0	$0	$0
DR CORBIN HOORNBEEK	BOARD DIRECTOR	1.00	Director	$0	$0	$0
DR CHAD DAYTON	BOARD DIRECTOR	1.00	Director	$0	$0	$0
DR DARNELL WILLIAMS	BOARD DIRECTOR	1.00	Director	$0	$0	$0

Note: Compensation data is self-reported by the organization on their Form 990. "Reportable Comp" includes salary, bonuses, and other reportable compensation from the organization and related organizations. "Other Comp" includes benefits, deferred compensation, and non-taxable benefits.

Historical Data

Year	Revenue	Expenses	Assets	Net Income
2025	$932,064	$959,788	$64,637	$-27,724
2024	$866,489	$868,706	$82,292	$-2,217
2023	$815,043	$880,629	$86,160	$-65,586
2022	$833,571	$797,497	$141,700	$36,074
2021	$601,120	$555,519	$110,219	$45,601
2020	$779,725	$755,332	$98,028	$24,393
2019	$791,908	$788,217	$28,242	$3,691
2018	$767,996	$790,357	$31,377	$-22,361