HEART OF AMERICA ATHLETIC CONFERENCE (EIN 363388669) - Form 990 Financial Analysis & Trantor Score

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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

2010

Legal Domicile

Principal Officer

NIK RULE

Phone

2085203343

Tax Period

2024-07-01 to 2025-06-30

HEART OF AMERICA ATHLETIC CONFERENCE, founded in 2010, is a small nonprofit in the Education sector that reported $732K in total revenue in fiscal year 2024. Revenue fell 53% from the prior year — a significant decline worth monitoring.

Mission

THE MISSION OF HEART OF AMERICA ATHLETIC CONFERENCE IS TO PROVIDE GOVERNANCE FOR ATHLETICS AMONG 13 COLLEGES/UNIVERSITIES LOCATED IN KANSAS, MISSOURI, NEBRASKA & IOWA.

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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 $59,247

Program Service Revenue $661,124

Investment Income $11,870

Other Revenue $0

TOTAL REVENUE $732,241

Expense Breakdown

Grants Paid $0

Salaries & Benefits $200,786

Fundraising Expenses $0

Program Expenses $753,401

Other Expenses $574,301

TOTAL EXPENSES $775,087

Year-over-Year Comparison

	2024	2023	Change
Revenue	$732,241	$1,574,466	-0.5%
Expenses	$775,087	$1,545,870	-0.5%
Net Income	$-42,846	$28,596	-2.5%

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

Employees

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

$104,408

Total Directors

$148,636

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
TYLER PRICE	ASSISTANT COMMISSIONER	40.00	Director	$44,228	$0	$44,228
THOM CHESNEY	CHIEF EXECUTIVE OFFICER	40.00	Director	$0	$0	$0
STEPHEN MINNIS	CHIEF EXECUTIVE OFFICER	1.00	Director	$0	$0	$0
ROGER DRAKE	CHIEF EXECUTIVE OFFICER	40.00	Director	$0	$0	$0
PATRICIA DRAVES	CHIEF EXECUTIVE OFFICER	40.00	Director	$0	$0	$0
JOHN OTTOSSON	CHIEF EXECUTIVE OFFICER	40.00	Director	$0	$0	$0
LYNNE MURRAY	CHIEF EXECUTIVE OFFICER	40.00	Director	$0	$0	$0
BONNIE HUMPHREY	CHIEF EXECUTIVE OFFICER	40.00	Director	$0	$0	$0
DAVID SPITTAL	CHIEF EXECUTIVE OFFICER	40.00	Director	$0	$0	$0
MICHAEL EVANS	CHIEF EXECUTIVE OFFICER	40.00	Director	$0	$0	$0
CHARLES GARTENMAYER	DIRECTOR OF ATHLETICS - BE	40.00	Director	$0	$0	$0
CURT LONG	DIRECTOR OF ATHLETICS - CL	40.00	Director	$0	$0	$0
PATRICK ATWELL	DIRECTOR OF ATHLETICS - CU	40.00	Director	$0	$0	$0
DENNIS MCDONALD	DIRECTOR OF ATHLETICS - EV	40.00	Director	$0	$0	$0
TROY PLUMMER	DIRECTOR OF ATHLETICS - GR	40.00	Director	$0	$0	$0
TODD GARRETT	DIRECTOR OF ATHLETICS - MI	40.00	Director	$0	$0	$0
PAUL GAVIN	DIRECTOR OF ATHLETICS - MO	40.00	Director	$0	$0	$0
MARSHA LASHLEY	ELIGIBILITY CHAIR	40.00	Director	$0	$0	$0
BRAD KRUSE	FACULTY ATHLETICS REPRESEN	40.00	Director	$0	$0	$0
BRADY MCKILLIP	FACULTY ATHLETICS REPRESEN	40.00	Director	$0	$0	$0
NIK RULE	COMMISSIONER	40.00	Officer Director	$104,408	$0	$104,408
MARK BROWN	FACULTY ATHLETICS REPRESEN	40.00	Director	$0	$0	$0
LINDA HERNDON	FACULTY ATHLETICS REPRESEN	40.00	Director	$0	$0	$0
DAN MAHONEY	FACULTY ATHLETICS REPRESEN	40.00	Director	$0	$0	$0
JAMES GEISELMAN	FACULTY ATHLETICS REPRESEN	40.00	Director	$0	$0	$0
GLENN STEIMLING	FACULTY ATHLETICS REPRESEN	40.00	Director	$0	$0	$0
MARTHA HARRIS	FACULTY ATHLETICS REPRESEN	40.00	Director	$0	$0	$0
ZEB SULLIVAN	FACULTY ATHLETICS REPRESEN	40.00	Director	$0	$0	$0
RACHELLE KECK	CHIEF EXECUTIVE OFFICER	40.00	Director	$0	$0	$0
TODD OLSON	CHIEF EXECUTIVE OFFICER	40.00	Director	$0	$0	$0
DOUGLAS PALMER	FACULTY ATHLETICS REPRESEN	40.00	Director	$0	$0	$0
MIKE RAKES	CHIEF EXECUTIVE OFFICER	40.00	Director	$0	$0	$0
SHANE SMEED	CHIEF EXECUTIVE OFFICER	40.00	Director	$0	$0	$0
WAYNE ALBURY	DIRECTOR OF ATHLETICS - PS	40.00	Director	$0	$0	$0
SUSAN DECKER	DIRECTOR OF ATHLETICS - BU	40.00	Director	$0	$0	$0
KRISTIN GILLETTE	DIRECTOR OF ATHLETICS - PU	40.00	Director	$0	$0	$0
MIKE MACHHOLZ	DIRECTOR OF ATHLETICS - MV	40.00	Director	$0	$0	$0
JEFF SHERMAN	DIRECTOR OF ATHLETICS - CM	40.00	Director	$0	$0	$0
GREG GALARDI	FACULTY ATHLETICS REPRESEN	40.00	Director	$0	$0	$0
MATTHEW HARRIS	FACULTY ATHLETICS REPRESEN	40.00	Director	$0	$0	$0
NICHOLAS HESTAND	FACULTY ATHLETICS REPRESEN	40.00	Director	$0	$0	$0
SUZANNE F HICKMAN	FACULTY ATHLETICS REPRESEN	40.00	Director	$0	$0	$0
DANIELLE RUDD	FACULTY ATHLETICS REPRESEN	40.00	Director	$0	$0	$0
LORI THOMAS	FORMER COMMISSIONER	40.00		$10,925	$0	$10,925

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	$732,241	$775,087	$252,651	$-42,846
2024	$1,574,466	$1,545,870	$266,326	$28,596
2023	$1,442,224	$1,488,658	$210,841	$-46,434
2022	$1,798,313	$1,754,354	$271,022	$43,959
2021	$1,209,285	$1,178,386	$226,625	$30,899
2020	$1,308,542	$1,297,365	$195,726	$11,177
2019	$434,392	$413,988	$185,290	$20,404
2018	$409,359	$394,040	$164,998	$15,319

HEART OF AMERICA ATHLETIC CONFERENCE