WEST ALAMEDA COUNTY CONFERENCE
FINANCIAL REPORT
2024-25 SEASON
ABRIDGED
submitted by Dave Kiesel
October 1, 2025
Page 1 Cover Sheet
Page 2 Financial Report: League Income and Expenses
Page 3 Financial Report: Reimbursement Monies
Page 4 Bank Account Reconciliation
Page 5 Information by School
Page 6 Notes to Financial Statements
LEAGUE INCOME AND EXPENSES – 2024-25 SEASON
Theoretical League Monies Available, July 31, 2024 $2,356.33 $2,356.33
From the 2023-24 Financial Report
Income, 2024-25 Season
League Dues $96,385.00
League Championships $9,449.00
Interest $9.39
Total Income $105,843.39 $105,843.39 $105,843.39
Expenses 2023-24 Season
League Commissioner
Salary $35,016.50
Travel $400.00
Payroll Taxes $5,967.00
$41,383.50
League Championships $27,999.95
Awards $7,552.07
Office
Website $399.00
Nutrition $2,544.28
Internet $888.00
Phone $880.00
Misc. $313.75
$5,025.03 $5,025.03
Total Expenses $81,960.55 $81,960.55 $81,960.55
Net Gain; 2024-25 Season $23,882.84 $23,882.84 $23,882.84
Theoretical League Monies Available, July 31, 20245 $21,526.51
REIMBURSEMENT MONIES – INFORMATION
Actual Reimbursement Monies in Account, July 31, 2024 $18,191.55
Reimbursement Monies Received $604,904.22
Monies Reimbursed to Vendors $627,617.45
Actual Reimbursement “Loss” $22,713.23 $22,713.23
See NOTE # 2
Theoretical Amount Available for Reimbursements, July 31, 2025 $4,521.68
BANK ACCOUNT RECONCILIATION
WELLS FARGO SAVINGS AND CHECKING ACCOUNTS
Actual Bank Balance, July 31, 2024 $15,835.22
Of which League Monies $2,356.33
Reimbursement Monies $18,191.55
Deposits, 2024-25 Season $710,738.22
Interest, 2024-25 Season $9.39
$710,747.61 + $710,747.61
Checks Written $713,444.86 – $713,444.86
Theoretical Bank Balance, July 31, 2025 $13,137.97
Theoretical Bank Balance with Note # 4 factored in $13,137.97 + $250.00 = $13,387.97
Actual Bank Balance, July 31, 2025 $13,388.19
See NOTE # 3
INFORMATION BY SCHOOL
Every summer I guess at the total amount the WACC will pay the NCS, officiating associations, timers and others on behalf of each of its member schools and to be reimbursed by those member schools. There are between 30 and 50 payments made on behalf of each WACC school, depending on which officiated sports that member school offers to its student-athletes. The total amount varies from around $40,000.00 to 80,000.00 per school.
At the August AD meeting, AD’s are given a proposed Financial Accounting Sheet which lists every specific “guessed” amount, quarterly invoice “guesses,” and a yearly “guessed” total. AD’s are given the opportunity to add to or delete from that total amount; to change any of those guessed amounts.
At the August, November, and March AD meetings, AD’s are given invoices for Fall, Winter, and Spring, based on that Financial Accounting Sheet. NOTE: Seven schools have chosen to pay only once, at the beginning of the school year.
At the end of each of the three seasons-of-sport, AD’s receive a quarterly financial report with actual amounts. At the end of each school year, usually dated July 31, AD’s receive a final Financial Accounting Sheet, with each specific amount paid on behalf of that school listed. Schools that owe money to the WACC roll over that debit amount to the following school year. Schools who are owed money are given the opportunity to receive a check from the league or roll over that credit to the following school year.
2024-25 Season
Alameda – owes – $2,931.54
Arroyo – owes – $467.95
Berkeley – owes – $3,371.10
Castro Valley owes – $10,907.01
Encinal – owes – $6,009.35
Hayward – owes – $2,202.38
Mt. Eden – credit $3,675.76
O’Dowd – owes – $2,331.45
Piedmont – owes $9,815.20
San Leandro – owes $7,861.15
San Lorenzo – owes $827.55
Tennyson – owes $5,022.56
TOTALS $51,747.24 $3,675.76
Difference $51,747.24 minus $3,675.76 = $48,071.48
NOTES TO FINANCIAL STATEMENTS
Note # 1 – The WACC League Commissioner is paid in ten equal installments of $4,000.00 minus his share of payroll taxes, at the beginning of the months of October through July. The tenth installment, due on July 1, 2025, was withheld until the financial report for the year is completed, presented to the WACC Board President, and approved by the WACC Board of Directors.
Note # 2 – The league commissioner “guesses,” in August for the entire year, at the amounts each of the 12 schools will need to pay out to officiating associations, the NCS and others. Unexpected higher expenses, mainly for flag football officials and basketball officials, made this year’s “guesses” off for many schools. This “deficit” will be made up in the Fall of the 2025-26 season. Reimbursement Monies IN will never exactly match Reimbursement Monies OUT on a yearly basis.
Note #3 – On August 9, the WACC wrote a check to Berkeley High for a deposit they gave to the EBRPD for the use of Point Pinole for one of our league’s cross-country meets. Berkeley chose to have that amount factored into their Financial Accounting Sheet and did not cash the check.
