HEART OF AMERICA ATHLETIC CONFERENCE

EIN: 363388669 501(c)(3) Education

OSKALOOSA, IA

Total Revenue
$732,241
Total Expenses
$775,087
Total Assets
$252,651
Net Assets
$222,761
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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
KS
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 CONFERENCE WAS ESTABLISHED WITH FOUR PRIMARY OBJECTIVES: TO ORGANIZE, CONTROL, AND SUPERVISE INTERCOLLEGIATE ATHLETICS AMONG THE INSTITUTIONS OF THIS CONFERENCE. TO ESTABLISH STANDARDS AND PROMOTE SCHOLARSHIP AND HIGH IDEALS IN SPORTSMANSHIP IN THE INSTITUTIONS OF THE CONFERENCE. TO FORMULATE PRINCIPLES AND DISSEMINATE INFORMATION REGARDING THE PROPER PLACE OF ATHLETICS IN COLLEGES AND UNIVERSITIES. TO PROMOTE SCHOLARSHIP, HIGH ETHICAL STANDARDS, GOOD SPORTSMANSHIP AND BETTER FELLOWSHIP OPPORTUNITIES AMONG THE COMPETING ATHLETES OF THE CONFERENCE.

Program Service Accomplishments

Program 1
Expenses: $753,401 Revenue: $661,124

MEMBERS AND AFFILIATED MEMBERS PARTICIPATE IN THE NATIONAL ASSOCIATION OF INTERCOLLEGIATE ATHLETICS (NAIA). HEART OVERSEES QUALIFICATIONS FOR AND PARTICIPATION IN 16 SPORTS FOR ITS MEMBER SCHOOLS...

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MEMBERS AND AFFILIATED MEMBERS PARTICIPATE IN THE NATIONAL ASSOCIATION OF INTERCOLLEGIATE ATHLETICS (NAIA). HEART OVERSEES QUALIFICATIONS FOR AND PARTICIPATION IN 16 SPORTS FOR ITS MEMBER SCHOOLS. HEART COLLABORATES WITH ARBITER SPORTS, NOW REFQUEST, A PLATFORM DESIGNED TO MODERNIZE AND ASSIST ATHLETIC PROGRAMS IN HOW THEY MANAGE THEIR SERVICES. THIS HAS ALLOWED HEART TO TAKE ON A SIGNIFICANT CUSTOMER SERVICE ROLE ON BEHALF OF THEIR MEMBER SCHOOLS, INCLUDING ASSISTANCE WITH INVOICING, PAYMENT MANAGEMENT AND DISBURSEMENT ACTIVITIES OF GAME OFFICIALS.

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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%)

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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

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Governance

Voting Members
15
Independent Members
15
Employees
3
Volunteers
8

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
1
$104,408
Total Directors
43
$148,636
Key Employees
0
$0
Highest Compensated
0
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
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