Civic Intelligence

The Summit League Inc.

990 • Fiscal year 2024 • EIN 39-1417116

Jul 01, 2023 to Jun 30, 2024 • Filed on Nov 22, 2024

4000 N Brendan Lane Suite 200Sioux Falls, SD 57107

(630) 516-0661

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

79th percentile

0.55x

Higher debt load relative to assets than 79% of similar nonprofits.

2024 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2024

Liabilities / Revenue

74th percentile

0.66x

Higher debt load relative to revenue than 74% of similar nonprofits.

2024 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2024

Net Margin

61st percentile

9.4%

Higher net margin than 61% of similar nonprofits.

2024 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2024

Top Officer Pay

89th percentile

$440,086

Higher top officer pay than 89% of similar nonprofits.

Top officer pay equals 4.9% of source-year revenue.

2024 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2024

Asset Growth

41st percentile

2.5%

Faster asset growth than 41% of similar nonprofits.

2024 filings • 501(c)3 • $10M-$25M nonprofits • Annualized from 2023 to 2024

Revenue Growth

41st percentile

3.7%

Faster revenue growth than 41% of similar nonprofits.

2024 filings • 501(c)3 • $10M-$25M nonprofits • Annualized from 2023 to 2024

Assets

Up

$10,830,425

Up $269,118 (+2.5%) from 2023

Net Assets

Up

$4,904,431

Up $846,515 (+21%) from 2023

Liabilities

Down

$5,925,994

Down $577,397 (-8.9%) from 2023

Revenue

Up

$9,024,755

Up $322,479 (+3.7%) from 2023

Expenses

Down

$8,178,240

Down $49,705 (-0.6%) from 2023

Net Income

Up

$846,515

Up $372,184 (+78%) from 2023

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$15M$10M$5.0M$0Assets 2011: $2,114,097Liabilities 2011: $101,330Net Assets 2011: $2,012,7672011Assets 2012: $2,324,471Liabilities 2012: $155,204Net Assets 2012: $2,169,2672012Assets 2013: $2,513,445Liabilities 2013: $173,944Net Assets 2013: $2,339,5012013Assets 2014: $2,591,340Liabilities 2014: $496,364Net Assets 2014: $2,094,9762014Assets 2015: $2,830,839Liabilities 2015: $235,728Net Assets 2015: $2,595,1112015Assets 2016: $2,433,534Liabilities 2016: $59,301Net Assets 2016: $2,374,2332016Assets 2017: $7,571,789Liabilities 2017: $5,310,254Net Assets 2017: $2,261,5352017Assets 2018: $7,468,590Liabilities 2018: $5,033,395Net Assets 2018: $2,435,1952018Assets 2019: $7,368,495Liabilities 2019: $4,383,912Net Assets 2019: $2,984,5832019Assets 2020: $5,093,389Liabilities 2020: $1,873,766Net Assets 2020: $3,219,6232020Assets 2021: $12,416,599Liabilities 2021: $9,257,133Net Assets 2021: $3,159,4662021Assets 2022: $11,397,626Liabilities 2022: $7,814,041Net Assets 2022: $3,583,5852022Assets 2023: $10,561,307Liabilities 2023: $6,503,391Net Assets 2023: $4,057,9162023Assets 2024: $10,830,425Liabilities 2024: $5,925,994Net Assets 2024: $4,904,4312024Assets 2025: $11,246,848Liabilities 2025: $6,145,825Net Assets 2025: $5,101,0232025

Highlighted filing

2024

Assets$10,830,425
Liabilities$5,925,994
Net Assets$4,904,431

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$10M$5.0M$0-$5.0MRevenue 2011: $4,450,221Expenses 2011: $4,155,330Net Income 2011: $294,8912011Expenses 2012: $4,571,1852012Revenue 2013: $4,948,679Expenses 2013: $4,778,436Net Income 2013: $170,2432013Revenue 2014: $5,316,349Expenses 2014: $5,560,874Net Income 2014: -$244,5252014Revenue 2015: $6,100,685Expenses 2015: $5,600,550Net Income 2015: $500,1352015Revenue 2016: $5,851,123Expenses 2016: $6,072,001Net Income 2016: -$220,8782016Revenue 2017: $5,946,855Expenses 2017: $6,059,553Net Income 2017: -$112,6982017Revenue 2018: $6,178,321Expenses 2018: $6,004,661Net Income 2018: $173,6602018Revenue 2019: $8,443,616Expenses 2019: $7,894,228Net Income 2019: $549,3882019Revenue 2020: $8,618,690Expenses 2020: $8,383,650Net Income 2020: $235,0402020Revenue 2021: $5,663,074Expenses 2021: $6,944,398Net Income 2021: -$1,281,3242021Revenue 2022: $6,784,284Expenses 2022: $6,370,400Net Income 2022: $413,8842022Revenue 2023: $8,702,276Expenses 2023: $8,227,945Net Income 2023: $474,3312023Revenue 2024: $9,024,755Expenses 2024: $8,178,240Net Income 2024: $846,5152024Revenue 2025: $8,488,037Expenses 2025: $8,291,445Net Income 2025: $196,5922025

Highlighted filing

2024

Revenue$9,024,755
Expenses$8,178,240
Net Income$846,515
Jump To
Filing Snapshot
Filing Period
Jul 1, 2023 to Jun 30, 2024
Signed
Nov 22, 2024
Return Version
2023v5.0
Gross Receipts
$9,024,755
Mission and Program Overview

Mission

The Summit League Conference was organized to maintain and administer a not for profit conference of universities participating in college sports and education. The Conference also provides drug education, training, and awareness programs.

The summit league (the organization) is an intercollegiate athletic conference that provides academic support to student athletes of member instituions while creating a highly competitive athletic environment to provide potential future opportunities.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$6,109,347$5,878,125▼ $231,222
Savings and Temporary Cash Investments$1,893,579$3,568,922▲ $1,675,343
Cash and Non-Interest-Bearing Accounts$2,536,666$1,383,378▼ $1,153,288
Accounts Receivable$20,000--
Land, Buildings, and Equipment, Net$1,715--
Total Assets$10,561,307$10,830,425▲ $269,118
Liabilities
Grants Payable$6,503,368$5,883,782▼ $619,586
Accounts Payable and Accrued Expenses$23$42,212▲ $42,189
Total Liabilities$6,503,391$5,925,994▼ $577,397
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$4,057,916$4,904,431▲ $846,515
Total Net Assets Fund Balance$4,057,916$4,904,431▲ $846,515
Total Liabilities and Net Assets / Fund Balance$10,561,307$10,830,425▲ $269,118

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings-$38,567$38,567
Equipment-$8,181$8,181
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Josh FentonCommissionerFT$335,000$105,086$440,086
Myndee Kay LarsenDeputy CommiFT$207,663$27,370$235,033
Myndee Kay LarsenDeputy Commissioner-$207,663$27,370$235,033

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$187,900
Program Service Revenue
$8,444,403
Investment Income
$392,452
Other Revenue
$0
All Other Contributions
$187,900
Change in Net Assets
$846,515

Noncash Contribution Practices

Property subject to holding requirements
No
Reviewed unusual noncash gifts
No
Third parties used for noncash contributions
No

Noncash Contributions

Contribution TypeContribution CountReported Amount
Other Non Cash Contri Table1$75,000
Other Non Cash Contri Table1$46,900
Other Non Cash Contri Table1$39,000
Other Non Cash Contri Table1$27,000
Total Noncash Contributions4$187,900

Audited Revenue Reconciliation

Revenue per Audited Statements
$9,024,755
Total Revenue per Audited Statements
$9,024,755
Total Revenue per Form 990
$9,024,755
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$6,549,607
Salaries, Compensation, and Employee Benefits$1,628,633
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Other$2,321,993--$2,321,993
Other Salaries and Wages$316,766$470,494-$787,260
Current Officers, Directors, Trustees, and Key Employees$452,004--$452,004
Other Employee Benefits$182,840$132,401-$315,241
Advertising$63,669$95,503-$159,172
All Other Expenses$124,209$24,224-$148,433
Occupancy-$116,819-$116,819
Other Expenses$75,778$29,000-$104,778
Insurance-$84,746-$84,746
Office Expenses$2,578$78,775-$81,353
Payroll Taxes$42,994$31,134-$74,128
Fees for Services Accounting-$40,869-$40,869
Travel$11,292$19,727-$31,019
Depreciation Depletion-$1,715-$1,715
Total Functional Expenses$7,052,833$1,125,407$0$8,178,240

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$8,178,240
Total Expenses per Audited Statements$8,178,240
Total Expenses per Form 990$8,178,240
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 6

The summit league has members that represent each individual university in the conference.

Form 990, Page 6, Part VI, Line 7A

Members are elected each year and their rights in regards to roles are described in policies supplied.

Form 990, Page 6, Part VI, Line 7B

Decisions subject to approval of members is inclusive of donor advised funds and sponsorship.

Form 990, Page 6, Part VI, Line 11B

The commissioner, accountant, and office operations manager review the 990 prior to filing with the irs.

Form 990, Page 6, Part VI, Line 15A

SEE BOARD LISTING

Form 990, Page 6, Part VI, Line 15B

SEE BOARD LISTING

Form 990, Page 6, Part VI, Line 19

Available upon request at the league office.

Filing and Contact Details

Filer

Filer Name
The Summit League
EIN
39-1417116
Phone
6305160661
Address
4000 N BRENDAN LANE SUITE 200, SIOUX FALLS, SD 57107

Signing Officer

Name
Josh Fenton
Title
Commissioner
Phone
6052718481
Signed
2024-11-22
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Josh Fenton
Formed
1982
Legal Domicile
Sd
Voting Board Members
9
Independent Board Members
0
Employees
13
Volunteers
9

Preparer

Firm
Elo Prof LLC
Address
118 W 3RD ST, YANKTON, SD 57078-4321
Preparer
Lucas H Hauert CPA
Phone
6056656007
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

The summit league (the organization) is an intercollegiate athletic conference that provides academic support to student athletes of member instituions while creating a highly competitive athletic environment to provide potential future opportunities.

Form 990, Part IX, Line 11G

Independent contractors 33,728 0 0 officiating & coordinator fee 2,288,265 0 0 total 2,321,993 0 0

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IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt0182840
IRS990/OtherEmployeeBenefitsGrp/TotalAmt0315241
IRS990/OtherExpensesGrp/Desc0MEMBERSHIP DISTRIBUTION
IRS990/OtherExpensesGrp/Desc1BASKETBALL TOURNAMENT
IRS990/OtherExpensesGrp/Desc2OTHER CHAMPIONSHIP EXPENS
IRS990/OtherExpensesGrp/Desc3STRATEGIC PLAN/MEETINGS
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt029000
IRS990/OtherExpensesGrp/ProgramServicesAmt02235300
IRS990/OtherExpensesGrp/ProgramServicesAmt1860384
IRS990/OtherExpensesGrp/ProgramServicesAmt2363026
IRS990/OtherExpensesGrp/ProgramServicesAmt375778
IRS990/OtherExpensesGrp/TotalAmt02235300
IRS990/OtherExpensesGrp/TotalAmt1860384
IRS990/OtherExpensesGrp/TotalAmt2363026
IRS990/OtherExpensesGrp/TotalAmt3104778
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt0470494
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0316766
IRS990/OtherSalariesAndWagesGrp/TotalAmt0787260
IRS990/PartialLiquidationInd0false
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt031134
IRS990/PayrollTaxesGrp/ProgramServicesAmt042994
IRS990/PayrollTaxesGrp/TotalAmt074128
IRS990/PoliticalCampaignActyInd0false
IRS990/PrincipalOfficerNm0JOSH FENTON
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/Desc0NCAA FUNDING
IRS990/ProgramServiceRevenueGrp/Desc1OFFICIALS ASSESSMENTS
IRS990/ProgramServiceRevenueGrp/Desc2CONFERENCE TOURNAMENT REVENUE
IRS990/ProgramServiceRevenueGrp/Desc3EXIT FEE INCOME
IRS990/ProgramServiceRevenueGrp/Desc4INSTITUTIONAL ASSESSMENTS
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt03163067
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt12140939
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt21748666
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt3500000
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt4408000
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt03163067
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt12140939
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt21748666
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt3500000
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt4408000
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0223513
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt0157744
IRS990/PYOtherExpensesAmt06710327
IRS990/PYProgramServiceRevenueAmt08321019
IRS990/PYRevenuesLessExpensesAmt0474331
IRS990/PYSalariesCompEmpBnftPaidAmt01517618
IRS990/PYTotalExpensesAmt08227945
IRS990/PYTotalRevenueAmt08702276
IRS990/ReconcilationRevenueExpnssAmt0846515
IRS990/RegularMonitoringEnfrcInd0false
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt08444403
IRS990/SavingsAndTempCashInvstGrp/BOYAmt01893579
IRS990/SavingsAndTempCashInvstGrp/EOYAmt03568922
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt0187900
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt0223513
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt0162977
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt0210051
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt08458761
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt09243202
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt0392452
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt0157744
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt019666
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt031846
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt0601708
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt08444403
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt08321019
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt06601641
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt05421177
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt028788240
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt0392452
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt0157744
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt019666
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt031846
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt0601708
IRS990ScheduleA/InvestmentIncomeCYPct00.02000
IRS990ScheduleA/InvestmentIncomePYPct00.01000
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.98440
IRS990ScheduleA/PublicSupportPY509Pct00.99300
IRS990ScheduleA/PublicSupportTotal509Amt038031442
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt08632303
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt08544532
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt06764618
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt05631228
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt08458761
IRS990ScheduleA/Total509Grp/TotalAmt038031442
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt09024755
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt08702276
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt06784284
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt05663074
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt08458761
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt038633150
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd0true
IRS990ScheduleD/EquipmentGrp/DepreciationAmt08181
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt08181
IRS990ScheduleD/ExpensesSubtotalAmt08178240
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt038567
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt038567
IRS990ScheduleD/RevenueSubtotalAmt09024755
IRS990ScheduleD/TotalExpensesPerForm990Amt08178240
IRS990ScheduleD/TotalRevenuePerForm990Amt09024755
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt09024755
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt08178240
IRS990ScheduleJ/AnyNonFixedPaymentsInd0false
IRS990ScheduleJ/BoardOrCommitteeApprovalInd0X
IRS990ScheduleJ/CompBasedOnRevenueOfFlngOrgInd0false
IRS990ScheduleJ/CompBsdNetEarnsFlngOrgInd0false
IRS990ScheduleJ/CompBsdNetEarnsRltdOrgsInd0false
IRS990ScheduleJ/CompBsdOnRevRelatedOrgsInd0false
IRS990ScheduleJ/EquityBasedCompArrngmInd0false
IRS990ScheduleJ/InitialContractExceptionInd0false
IRS990/ScheduleJRequiredInd0true
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt0335000
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt1207663
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount048780
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt026780
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt116611
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt029526
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt110759
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0JOSH FENTON
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm1MYNDEE KAY LARSEN
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0COMMISSIONER
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt1DEPUTY COMMISSIONER
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt0440086
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt1235033
IRS990ScheduleJ/SeverancePaymentInd0false
IRS990ScheduleJ/SupplementalNonqualRtrPlanInd0false
IRS990ScheduleJ/WrittenEmploymentContractInd0X
IRS990ScheduleM/AnyPropertyThatMustBeHeldInd0false
IRS990ScheduleM/OtherNonCashContriTableGrp/ContributionCnt01
IRS990ScheduleM/OtherNonCashContriTableGrp/ContributionCnt11
IRS990ScheduleM/OtherNonCashContriTableGrp/ContributionCnt21
IRS990ScheduleM/OtherNonCashContriTableGrp/ContributionCnt31
IRS990ScheduleM/OtherNonCashContriTableGrp/Desc0FMV RENT
IRS990ScheduleM/OtherNonCashContriTableGrp/Desc1FOOD & BEVERAGE
IRS990ScheduleM/OtherNonCashContriTableGrp/Desc2EQUIPMENT
IRS990ScheduleM/OtherNonCashContriTableGrp/Desc3MARKETING/PROMO
IRS990ScheduleM/OtherNonCashContriTableGrp/NonCashCheckboxInd0X
IRS990ScheduleM/OtherNonCashContriTableGrp/NonCashCheckboxInd1X
IRS990ScheduleM/OtherNonCashContriTableGrp/NonCashCheckboxInd2X
IRS990ScheduleM/OtherNonCashContriTableGrp/NonCashCheckboxInd3X
IRS990ScheduleM/OtherNonCashContriTableGrp/NoncashContributionsRptF990Amt075000
IRS990ScheduleM/OtherNonCashContriTableGrp/NoncashContributionsRptF990Amt146900
IRS990ScheduleM/OtherNonCashContriTableGrp/NoncashContributionsRptF990Amt239000
IRS990ScheduleM/OtherNonCashContriTableGrp/NoncashContributionsRptF990Amt327000
IRS990ScheduleM/ReviewProcessUnusualNCGiftsInd0false
IRS990ScheduleM/ThirdPartiesUsedInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE SUMMIT LEAGUE (THE ORGANIZATION) IS AN INTERCOLLEGIATE ATHLETIC CONFERENCE THAT PROVIDES ACADEMIC SUPPORT TO STUDENT ATHLETES OF MEMBER INSTITUIONS WHILE CREATING A HIGHLY COMPETITIVE ATHLETIC ENVIRONMENT TO PROVIDE POTENTIAL FUTURE OPPORTUNITIES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE SUMMIT LEAGUE HAS MEMBERS THAT REPRESENT EACH INDIVIDUAL UNIVERSITY IN THE CONFERENCE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2MEMBERS ARE ELECTED EACH YEAR AND THEIR RIGHTS IN REGARDS TO ROLES ARE DESCRIBED IN POLICIES SUPPLIED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3DECISIONS SUBJECT TO APPROVAL OF MEMBERS IS INCLUSIVE OF DONOR ADVISED FUNDS AND SPONSORSHIP.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE COMMISSIONER, ACCOUNTANT, AND OFFICE OPERATIONS MANAGER REVIEW THE 990 PRIOR TO FILING WITH THE IRS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5SEE BOARD LISTING
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6SEE BOARD LISTING
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7AVAILABLE UPON REQUEST AT THE LEAGUE OFFICE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8INDEPENDENT CONTRACTORS 33,728 0 0 OFFICIATING & COORDINATOR FEE 2,288,265 0 0 TOTAL 2,321,993 0 0
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990 - ORGANIZATION'S MISSION
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 7B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PAGE 6, PART VI, LINE 15A

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$11.2$6.15$5.10$8.49$8.29$0.20
2024Detailed filing. Detailed filing data is available for this year.$10.8$5.93$4.90$9.02$8.18$0.85
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$10.6$6.50$4.06$8.70$8.23$0.47
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$11.4$7.81$3.58$6.78$6.37$0.41
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$12.4$9.26$3.16$5.66$6.94$1.28
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$5.09$1.87$3.22$8.62$8.38$0.24
2019Facts available. Structured filing facts are available, but richer extracted sections are limited.$7.37$4.38$2.98$8.44$7.89$0.55
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$7.47$5.03$2.44$6.18$6.00$0.17
2017Facts available. Structured filing facts are available, but richer extracted sections are limited.$7.57$5.31$2.26$5.95$6.06$0.11
2016Detailed filing. Detailed filing data is available for this year.$2.43$0.06$2.37$5.85$6.07$0.22
2015Detailed filing. Detailed filing data is available for this year.$2.83$0.24$2.60$6.10$5.60$0.50
2014Detailed filing. Detailed filing data is available for this year.$2.59$0.50$2.09$5.32$5.56$0.24
2013XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.51$0.17$2.34$4.95$4.78$0.17
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.32$0.16$2.17$4.57
2011Summary only. Only limited summary data is available for this year.$2.11$0.10$2.01$4.45$4.16$0.29
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