Nonprofit · EIN 36-3388669
HEART OF AMERICA ATHLETIC CONFERENCE
Tax-exempt · OSKALOOSA, IA 52577
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| June 30, 2025 | 990 | $732,241 | $775,087 | -$42,846 | $252,651 | $29,890 | $222,761 |
| June 30, 2024 | 990 | $1,574,466 | $1,545,870 | $28,596 | $266,326 | $2,944 | $263,382 |
| June 30, 2023 | 990 | $1,442,224 | $1,488,658 | -$46,434 | $210,841 | $0 | $210,841 |
Financial details: 990 for the year ended June 30, 2025
Revenue
- Contributions, gifts and grants
- $59,247
- Program service revenue
- $661,124
- Investment income
- $11,870
- Net gain from sales of assets
- -$4,043
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $0
- Other salaries and wages
- $187,223
- Salaries, compensation and benefits (total)
- $200,786
- Professional fundraising fees
- $0
- Accounting fees
- $13,058
- Occupancy
- $2,382
- Travel
- $47,647
- Program services (functional)
- $753,401
- Management and general (functional)
- $21,686
Balance sheet and other
- Total assets, start of year
- $266,326
- Total assets, end of year
- $252,651
- Total liabilities, end of year
- $29,890
- Net assets, end of year
- $222,761
- Publicly traded securities
- $178,551
- Gross receipts
- $756,283
- Employees
- 3
- Volunteers
- 8
- Year formed
- 2010
- State of legal domicile
- KS
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 June 30, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| NIK RULE | COMMISSIONER Trustee or director, Officer | 40 | $104,408 |
| TYLER PRICE | ASSISTANT COMMISSIONER Trustee or director | 40 | $44,228 |
| LORI THOMAS | FORMER COMMISSIONER Former | 40 | $10,925 |
| THOM CHESNEY | CHIEF EXECUTIVE OFFICER Trustee or director | 40 | $0 |
| STEPHEN MINNIS | CHIEF EXECUTIVE OFFICER Trustee or director | 1 | $0 |
| ROGER DRAKE | CHIEF EXECUTIVE OFFICER Trustee or director | 40 | $0 |
| PATRICIA DRAVES | CHIEF EXECUTIVE OFFICER Trustee or director | 40 | $0 |
| JOHN OTTOSSON | CHIEF EXECUTIVE OFFICER Trustee or director | 40 | $0 |
| LYNNE MURRAY | CHIEF EXECUTIVE OFFICER Trustee or director | 40 | $0 |
| BONNIE HUMPHREY | CHIEF EXECUTIVE OFFICER Trustee or director | 40 | $0 |
| DAVID SPITTAL | CHIEF EXECUTIVE OFFICER Trustee or director | 40 | $0 |
| MICHAEL EVANS | CHIEF EXECUTIVE OFFICER Trustee or director | 40 | $0 |
| CHARLES GARTENMAYER | DIRECTOR OF ATHLETICS - BE Trustee or director | 40 | $0 |
| CURT LONG | DIRECTOR OF ATHLETICS - CL Trustee or director | 40 | $0 |
| PATRICK ATWELL | DIRECTOR OF ATHLETICS - CU Trustee or director | 40 | $0 |
29 more people on this return
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| DENNIS MCDONALD | DIRECTOR OF ATHLETICS - EV Trustee or director | 40 | $0 |
| TROY PLUMMER | DIRECTOR OF ATHLETICS - GR Trustee or director | 40 | $0 |
| TODD GARRETT | DIRECTOR OF ATHLETICS - MI Trustee or director | 40 | $0 |
| PAUL GAVIN | DIRECTOR OF ATHLETICS - MO Trustee or director | 40 | $0 |
| MARSHA LASHLEY | ELIGIBILITY CHAIR Trustee or director | 40 | $0 |
| BRAD KRUSE | FACULTY ATHLETICS REPRESEN Trustee or director | 40 | $0 |
| BRADY MCKILLIP | FACULTY ATHLETICS REPRESEN Trustee or director | 40 | $0 |
| MARK BROWN | FACULTY ATHLETICS REPRESEN Trustee or director | 40 | $0 |
| LINDA HERNDON | FACULTY ATHLETICS REPRESEN Trustee or director | 40 | $0 |
| DAN MAHONEY | FACULTY ATHLETICS REPRESEN Trustee or director | 40 | $0 |
| JAMES GEISELMAN | FACULTY ATHLETICS REPRESEN Trustee or director | 40 | $0 |
| GLENN STEIMLING | FACULTY ATHLETICS REPRESEN Trustee or director | 40 | $0 |
| MARTHA HARRIS | FACULTY ATHLETICS REPRESEN Trustee or director | 40 | $0 |
| ZEB SULLIVAN | FACULTY ATHLETICS REPRESEN Trustee or director | 40 | $0 |
| RACHELLE KECK | CHIEF EXECUTIVE OFFICER Trustee or director | 40 | $0 |
| TODD OLSON | CHIEF EXECUTIVE OFFICER Trustee or director | 40 | $0 |
| DOUGLAS PALMER | FACULTY ATHLETICS REPRESEN Trustee or director | 40 | $0 |
| MIKE RAKES | CHIEF EXECUTIVE OFFICER Trustee or director | 40 | $0 |
| SHANE SMEED | CHIEF EXECUTIVE OFFICER Trustee or director | 40 | $0 |
| WAYNE ALBURY | DIRECTOR OF ATHLETICS - PS Trustee or director | 40 | $0 |
| SUSAN DECKER | DIRECTOR OF ATHLETICS - BU Trustee or director | 40 | $0 |
| KRISTIN GILLETTE | DIRECTOR OF ATHLETICS - PU Trustee or director | 40 | $0 |
| MIKE MACHHOLZ | DIRECTOR OF ATHLETICS - MV Trustee or director | 40 | $0 |
| JEFF SHERMAN | DIRECTOR OF ATHLETICS - CM Trustee or director | 40 | $0 |
| GREG GALARDI | FACULTY ATHLETICS REPRESEN Trustee or director | 40 | $0 |
| MATTHEW HARRIS | FACULTY ATHLETICS REPRESEN Trustee or director | 40 | $0 |
| NICHOLAS HESTAND | FACULTY ATHLETICS REPRESEN Trustee or director | 40 | $0 |
| SUZANNE F HICKMAN | FACULTY ATHLETICS REPRESEN Trustee or director | 40 | $0 |
| DANIELLE RUDD | FACULTY ATHLETICS REPRESEN Trustee or director | 40 | $0 |
990 for the year ended June 30, 2024: 43 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| MARSHA LASHLEY | ELIGIBILITY CHAIR Trustee or director | 40 | $2,000 |
| TYLER PRICE | ASSISTANT COMMISSIONER Trustee or director | 40 | $0 |
| THOM CHESNEY | CHIEF EXECUTIVE OFFICER Trustee or director | 40 | $0 |
| STEPHEN MINNIS | CHIEF EXECUTIVE OFFICER Trustee or director | 1 | $0 |
| ROGER DRAKE | CHIEF EXECUTIVE OFFICER Trustee or director | 40 | $0 |
| PATRICIA DRAVES | CHIEF EXECUTIVE OFFICER Trustee or director | 40 | $0 |
| JOHN OTTOSSON | CHIEF EXECUTIVE OFFICER Trustee or director | 40 | $0 |
| LYNNE MURRAY | CHIEF EXECUTIVE OFFICER Trustee or director | 40 | $0 |
| BONNIE HUMPHREY | CHIEF EXECUTIVE OFFICER Trustee or director | 40 | $0 |
| DAVID SPITTAL | CHIEF EXECUTIVE OFFICER Trustee or director | 40 | $0 |
| MICHAEL EVANS | CHIEF EXECUTIVE OFFICER Trustee or director | 40 | $0 |
| CHARLES GARTENMAYER | DIRECTOR OF ATHLETICS - BE Trustee or director | 40 | $0 |
| CURT LONG | DIRECTOR OF ATHLETICS - CL Trustee or director | 40 | $0 |
| PATRICK ATWELL | DIRECTOR OF ATHLETICS - CU Trustee or director | 40 | $0 |
| DENNIS MCDONALD | DIRECTOR OF ATHLETICS - EV Trustee or director | 40 | $0 |
| TROY PLUMMER | DIRECTOR OF ATHLETICS - GR Trustee or director | 40 | $0 |
| TODD GARRETT | DIRECTOR OF ATHLETICS - MI Trustee or director | 40 | $0 |
| PAUL GAVIN | DIRECTOR OF ATHLETICS - MO Trustee or director | 40 | $0 |
| BRAD KRUSE | FACULTY ATHLETICS REPRESEN Trustee or director | 40 | $0 |
| BRADY MCKILLIP | FACULTY ATHLETICS REPRESEN Trustee or director | 40 | $0 |
| NIK RULE | COMMISSIONER Trustee or director, Officer | 40 | $0 |
| MARK BROWN | FACULTY ATHLETICS REPRESEN Trustee or director | 40 | $0 |
| LINDA HERNDON | FACULTY ATHLETICS REPRESEN Trustee or director | 40 | $0 |
| DAN MAHONEY | FACULTY ATHLETICS REPRESEN Trustee or director | 40 | $0 |
| JAMES GEISELMAN | FACULTY ATHLETICS REPRESEN Trustee or director | 40 | $0 |
| GLENN STEIMLING | FACULTY ATHLETICS REPRESEN Trustee or director | 40 | $0 |
| MARTHA HARRIS | FACULTY ATHLETICS REPRESEN Trustee or director | 40 | $0 |
| ZEB SULLIVAN | FACULTY ATHLETICS REPRESEN Trustee or director | 40 | $0 |
| RACHELLE KECK | CHIEF EXECUTIVE OFFICER Trustee or director | 40 | $0 |
| TODD OLSON | CHIEF EXECUTIVE OFFICER Trustee or director | 40 | $0 |
| DOUGLAS PALMER | FACULTY ATHLETICS REPRESEN Trustee or director | 40 | $0 |
| MIKE RAKES | CHIEF EXECUTIVE OFFICER Trustee or director | 40 | $0 |
| SHANE SMEED | CHIEF EXECUTIVE OFFICER Trustee or director | 40 | $0 |
| WAYNE ALBURY | DIRECTOR OF ATHLETICS - PS Trustee or director | 40 | $0 |
| SUSAN DECKER | DIRECTOR OF ATHLETICS - BU Trustee or director | 40 | $0 |
| KRISTIN GILLETTE | DIRECTOR OF ATHLETICS - PU Trustee or director | 40 | $0 |
| MIKE MACHHOLZ | DIRECTOR OF ATHLETICS - MV Trustee or director | 40 | $0 |
| JEFF SHERMAN | DIRECTOR OF ATHLETICS - CM Trustee or director | 40 | $0 |
| GREG GALARDI | FACULTY ATHLETICS REPRESEN Trustee or director | 40 | $0 |
| MATTHEW HARRIS | FACULTY ATHLETICS REPRESEN Trustee or director | 40 | $0 |
| NICHOLAS HESTAND | FACULTY ATHLETICS REPRESEN Trustee or director | 40 | $0 |
| SUZANNE F HICKMAN | FACULTY ATHLETICS REPRESEN Trustee or director | 40 | $0 |
| DANIELLE RUDD | FACULTY ATHLETICS REPRESEN Trustee or director | 40 | $0 |
990 for the year ended June 30, 2023: 44 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| LORI THOMAS | COMMISSIONER Trustee or director, Officer | 40 | $127,020 |
| TYLER PRICE | ASSISTANT COMMISSIONER Trustee or director | 40 | $42,537 |
| MARSHA LASHLEY | ELIGIBILITY CHAIR Trustee or director | 40 | $2,000 |
| THOM CHESNEY | CHIEF EXECUTIVE OFFICER Trustee or director | 40 | $0 |
| STEPHEN MINNIS | CHIEF EXECUTIVE OFFICER Trustee or director | 1 | $0 |
| ROGER DRAKE | CHIEF EXECUTIVE OFFICER Trustee or director | 40 | $0 |
| PATRICIA DRAVES | CHIEF EXECUTIVE OFFICER Trustee or director | 40 | $0 |
| JOHN OTTOSSON | CHIEF EXECUTIVE OFFICER Trustee or director | 40 | $0 |
| LYNNE MURRAY | CHIEF EXECUTIVE OFFICER Trustee or director | 40 | $0 |
| BONNIE HUMPHREY | CHIEF EXECUTIVE OFFICER Trustee or director | 40 | $0 |
| DAVID SPITTAL | CHIEF EXECUTIVE OFFICER Trustee or director | 40 | $0 |
| MICHAEL EVANS | CHIEF EXECUTIVE OFFICER Trustee or director | 40 | $0 |
| CHARLES GARTENMAYER | DIRECTOR OF ATHLETICS - BE Trustee or director | 40 | $0 |
| CURT LONG | DIRECTOR OF ATHLETICS - CL Trustee or director | 40 | $0 |
| PATRICK ATWELL | DIRECTOR OF ATHLETICS - CU Trustee or director | 40 | $0 |
| DENNIS MCDONALD | DIRECTOR OF ATHLETICS - EV Trustee or director | 40 | $0 |
| TROY PLUMMER | DIRECTOR OF ATHLETICS - GR Trustee or director | 40 | $0 |
| TODD GARRETT | DIRECTOR OF ATHLETICS - MI Trustee or director | 40 | $0 |
| PAUL GAVIN | DIRECTOR OF ATHLETICS - MO Trustee or director | 40 | $0 |
| BRAD KRUSE | FACULTY ATHLETICS REPRESEN Trustee or director | 40 | $0 |
| BRADY MCKILLIP | FACULTY ATHLETICS REPRESEN Trustee or director | 40 | $0 |
| NIK RULE | FACULTY ATHLETICS REPRESEN Trustee or director | 40 | $0 |
| MARK BROWN | FACULTY ATHLETICS REPRESEN Trustee or director | 40 | $0 |
| LINDA HERNDON | FACULTY ATHLETICS REPRESEN Trustee or director | 40 | $0 |
| DAN MAHONEY | FACULTY ATHLETICS REPRESEN Trustee or director | 40 | $0 |
| JAMES GEISELMAN | FACULTY ATHLETICS REPRESEN Trustee or director | 40 | $0 |
| GLENN STEIMLING | FACULTY ATHLETICS REPRESEN Trustee or director | 40 | $0 |
| MARTHA HARRIS | FACULTY ATHLETICS REPRESEN Trustee or director | 40 | $0 |
| ZEB SULLIVAN | FACULTY ATHLETICS REPRESEN Trustee or director | 40 | $0 |
| RACHELLE KECK | CHIEF EXECUTIVE OFFICER Trustee or director | 40 | $0 |
| TODD OLSON | CHIEF EXECUTIVE OFFICER Trustee or director | 40 | $0 |
| DOUGLAS PALMER | FACULTY ATHLETICS REPRESEN Trustee or director | 40 | $0 |
| MIKE RAKES | CHIEF EXECUTIVE OFFICER Trustee or director | 40 | $0 |
| SHANE SMEED | CHIEF EXECUTIVE OFFICER Trustee or director | 40 | $0 |
| WAYNE ALBURY | DIRECTOR OF ATHLETICS - PS Trustee or director | 40 | $0 |
| SUSAN DECKER | DIRECTOR OF ATHLETICS - BU Trustee or director | 40 | $0 |
| KRISTIN GILLETTE | DIRECTOR OF ATHLETICS - PU Trustee or director | 40 | $0 |
| MIKE MACHHOLZ | DIRECTOR OF ATHLETICS - MV Trustee or director | 40 | $0 |
| JEFF SHERMAN | DIRECTOR OF ATHLETICS - CM Trustee or director | 40 | $0 |
| GREG GALARDI | FACULTY ATHLETICS REPRESEN Trustee or director | 40 | $0 |
| MATTHEW HARRIS | FACULTY ATHLETICS REPRESEN Trustee or director | 40 | $0 |
| NICHOLAS HESTAND | FACULTY ATHLETICS REPRESEN Trustee or director | 40 | $0 |
| SUZANNE F HICKMAN | FACULTY ATHLETICS REPRESEN Trustee or director | 40 | $0 |
| DANIELLE RUDD | FACULTY ATHLETICS REPRESEN Trustee or director | 40 | $0 |
Address and contacts
- Address (IRS master file)
- 1801 S PARK AVE, OSKALOOSA, IA 52577-2445
- Principal officer (990 for 2024)
- NIK RULE, 1801 S PARK AVE, OSKALOOSA, IA 52577
- Signed the 990
- NIK RULE, COMMISSIONER
- Phone
- (208) 520-3343
- Website
- WWW.HAACSPORTS.COM
- Return prepared by
- CREATIVE PLANNING TAX LLC
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 accomplishments
- 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.Expenses $753,401 · revenue $661,124
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 June, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | June 30, 2026 | November 16, 2026 | Not due yet |
| 2024 | June 30, 2025 | November 17, 2025 | 990 on file |
| 2023 | June 30, 2024 | November 15, 2024 | 990 on file |
IRS record
- EIN
- 36-3388669
- 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
- 2010
- Accounting year ends
- June
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Education (B03)
- Assets (IRS master file)
- $252,651
- Income (IRS master file)
- $756,283
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | June 2025 | $732,241 | $775,087 | $252,651 | IRS |
| 990 | June 2024 | $1,574,466 | $1,545,870 | $266,326 | IRS |
| 990 | June 2023 | $1,442,224 | $1,488,658 | $210,841 | XML |
| 990 | June 2022 | $1,798,313 | $1,754,354 | $271,022 | IRS |
| 990 | June 2021 | – | – | – | IRS |
| 990 | June 2020 | – | – | – | IRS |
| 990 | June 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 36-3388669).
Questions about HEART OF AMERICA ATHLETIC CONFERENCE
- What is the EIN of HEART OF AMERICA ATHLETIC CONFERENCE?
- The employer identification number (EIN) of HEART OF AMERICA ATHLETIC CONFERENCE is 36-3388669.
- Is HEART OF AMERICA ATHLETIC CONFERENCE tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2010.
- Are donations to HEART OF AMERICA ATHLETIC CONFERENCE tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does HEART OF AMERICA ATHLETIC CONFERENCE 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 HEART OF AMERICA ATHLETIC CONFERENCE due?
- The return for tax year 2025 (the year ending June 30, 2026) is due November 16, 2026. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did HEART OF AMERICA ATHLETIC CONFERENCE last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended June 2025.
- Who is the principal officer of HEART OF AMERICA ATHLETIC CONFERENCE?
- The 990 for the year ended June 30, 2025 names NIK RULE.
- Who are the officers and directors of HEART OF AMERICA ATHLETIC CONFERENCE?
- The 990 for the year ended June 30, 2025 lists 44 people; 3 received compensation from the organization, the highest $104,408 (NIK RULE, COMMISSIONER).
- How much revenue does HEART OF AMERICA ATHLETIC CONFERENCE have?
- On its 990 for the year ended June 30, 2025 it reported revenue of $732,241, expenses of $775,087 and total assets of $252,651 at year end.
Other nonprofits in OSKALOOSA
- WILLIAM PENN UNIVERSITY EIN 42-0707120 · last filed 990 for 2025
- OSKALOOSA SOCIETY FOR CHRISTIAN INSTRUCTION EIN 42-0810205 · last filed 990 for 2025
- LEGACY OF GRACE SCHOOL TUITION ORGANIZATION INC EIN 20-5287030 · last filed 990 for 2025
- SOUTH CENTRAL IOWA INDEPENDENT LIVING CENTER INC EIN 39-1875565 · last filed 990 for 2024
- SONSHINE PRESCHOOL INC EIN 42-1490950 · last filed 990-EZ for 2025
- OSKALOOSA INDIAN BOOSTER CLUB LTD EIN 27-3080548 · last filed 990-EZ for 2024
- OSKALOOSA ELEMENTARY PTO EIN 05-0588556 · last filed 990-N for 2024
- THE CLASS OF 5-25-77 SCHOLARSHIP INC EIN 20-5999332 · last filed 990-N for 2025