Civic Intelligence

Ohio Valley Conference

EIN 62-0693124 • 501(c)3 • Brentwood, TN

View Organization Page

Profile

Provide opportunity for athletics competition.

215 Centerview Drive Suite 115Brentwood, TN 37027

www.ovcsports.com

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

46th percentile

0.15x

Higher debt load relative to assets than 46% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2025

Liabilities / Revenue

25th percentile

0.07x

Higher debt load relative to revenue than 25% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2025

Net Margin

8th percentile

-36%

Higher net margin than 8% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2025

Top Officer Pay

92nd percentile

$392,992

Higher top officer pay than 92% of similar nonprofits.

Top officer pay equals 3.3% of source-year revenue.

501(c)3 • $10M-$25M nonprofits • Source year 2025

Asset Growth

2nd percentile

-40%

Faster asset growth than 2% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Annualized from 2024 to 2025

Revenue Growth

71st percentile

20%

Faster revenue growth than 71% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Annualized from 2024 to 2025

Balance Sheet
Liabilities / Assets46th percentile

Assets

Down

$5,702,000

Down $3,874,604 (-40%) from 2024

Liabilities

Up

$843,479

Up $430,557 (+104%) from 2024

Net Assets

Down

$4,858,521

Down $4,305,161 (-47%) from 2024

Operations
Liabilities / Revenue25th percentileNet Margin8th percentile

Revenue

Up

$11,813,349

Up $1,935,033 (+20%) from 2024

Expenses

Up

$16,118,510

Up $5,467,796 (+51%) from 2024

Net Income

Down

-$4,305,161

Down $3,532,763 (-457%) from 2024

Trend Graphs

Balance Sheet Trend

Asset Growth2nd percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

$15M$10M$5.0M$0Assets 2010: $2,079,554Liabilities 2010: $36,973Net Assets 2010: $2,042,5812010Assets 2011: $2,042,993Liabilities 2011: $62,318Net Assets 2011: $1,980,6752011Assets 2012: $2,373,746Liabilities 2012: $152,166Net Assets 2012: $2,221,5802012Assets 2013: $2,920,247Liabilities 2013: $80,643Net Assets 2013: $2,839,6042013Assets 2014: $3,774,347Liabilities 2014: $80,343Net Assets 2014: $3,694,0042014Assets 2015: $4,168,223Liabilities 2015: $116,758Net Assets 2015: $4,051,4652015Assets 2016: $5,260,261Liabilities 2016: $111,620Net Assets 2016: $5,148,6412016Assets 2017: $8,394,686Liabilities 2017: $147,084Net Assets 2017: $8,247,6022017Assets 2018: $8,533,669Liabilities 2018: $186,997Net Assets 2018: $8,346,6722018Assets 2019: $7,944,383Liabilities 2019: $219,736Net Assets 2019: $7,724,6472019Assets 2020: $4,666,133Liabilities 2020: $260,368Net Assets 2020: $4,405,7652020Assets 2021: $9,591,826Liabilities 2021: $312,778Net Assets 2021: $9,279,0482021Assets 2022: $13,074,927Liabilities 2022: $388,537Net Assets 2022: $12,686,3902022Assets 2023: $10,445,552Liabilities 2023: $509,472Net Assets 2023: $9,936,0802023Assets 2024: $9,576,604Liabilities 2024: $412,922Net Assets 2024: $9,163,6822024Assets 2025: $5,702,000Liabilities 2025: $843,479Net Assets 2025: $4,858,5212025

Highlighted filing

2025

Assets$5,702,000
Liabilities$843,479
Net Assets$4,858,521
Open 2025 Filing

Operations Trend

Revenue Growth71st percentile

Revenue, expenses, and net income by year, with the latest filing highlighted.

$20M$10M$0-$10MExpenses 2010: $3,603,3752010Expenses 2011: $4,522,5312011Expenses 2012: $4,948,9782012Expenses 2013: $5,566,1172013Revenue 2014: $6,631,941Expenses 2014: $5,777,541Net Income 2014: $854,4002014Revenue 2015: $6,380,009Expenses 2015: $6,022,548Net Income 2015: $357,4612015Revenue 2016: $6,419,304Expenses 2016: $5,322,128Net Income 2016: $1,097,1762016Revenue 2017: $9,471,649Expenses 2017: $6,372,688Net Income 2017: $3,098,9612017Revenue 2018: $7,602,276Expenses 2018: $7,503,206Net Income 2018: $99,0702018Revenue 2019: $8,451,343Expenses 2019: $9,073,368Net Income 2019: -$622,0252019Revenue 2020: $7,113,942Expenses 2020: $10,432,824Net Income 2020: -$3,318,8822020Revenue 2021: $12,003,702Expenses 2021: $7,130,419Net Income 2021: $4,873,2832021Revenue 2022: $12,736,519Expenses 2022: $9,329,177Net Income 2022: $3,407,3422022Revenue 2023: $8,550,888Expenses 2023: $11,301,198Net Income 2023: -$2,750,3102023Revenue 2024: $9,878,316Expenses 2024: $10,650,714Net Income 2024: -$772,3982024Revenue 2025: $11,813,349Expenses 2025: $16,118,510Net Income 2025: -$4,305,1612025

Highlighted filing

2025

Revenue$11,813,349
Expenses$16,118,510
Net Income-$4,305,161
Open 2025 Filing

Filings

Most recent year

2025 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$5,702,000
Liabilities
$843,479
Net assets
$4,858,521
Revenue
$11,813,349
Expenses
$16,118,510
Net income
-$4,305,161
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$5.70$0.84$4.86$11.8$16.1$4.31
2024Detailed filing. Detailed filing data is available for this year.$9.58$0.41$9.16$9.88$10.7$0.77
2023Detailed filing. Detailed filing data is available for this year.$10.4$0.51$9.94$8.55$11.3$2.75
2022Detailed filing. Detailed filing data is available for this year.$13.1$0.39$12.7$12.7$9.33$3.41
2021Detailed filing. Detailed filing data is available for this year.$9.59$0.31$9.28$12.0$7.13$4.87
2020Detailed filing. Detailed filing data is available for this year.$4.67$0.26$4.41$7.11$10.4$3.32
2019Detailed filing. Detailed filing data is available for this year.$7.94$0.22$7.72$8.45$9.07$0.62
2018Detailed filing. Detailed filing data is available for this year.$8.53$0.19$8.35$7.60$7.50$0.10
2017Detailed filing. Detailed filing data is available for this year.$8.39$0.15$8.25$9.47$6.37$3.10
2016Detailed filing. Detailed filing data is available for this year.$5.26$0.11$5.15$6.42$5.32$1.10
2015Detailed filing. Detailed filing data is available for this year.$4.17$0.12$4.05$6.38$6.02$0.36
2014Detailed filing. Detailed filing data is available for this year.$3.77$0.08$3.69$6.63$5.78$0.85
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.92$0.08$2.84$5.57
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.37$0.15$2.22$4.95
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.04$0.06$1.98$4.52
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.08$0.04$2.04$3.60
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2024 to Jun 30, 2025
Signed
Jan 21, 2026
Return Version
2024v5.0
Gross Receipts
$11,813,349
Mission and Program Overview

Mission

Provide opportunity for athletics competition.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$4,524,564$4,775,336▲ $250,772
Pledges and Grants Receivable$320,245--
Cash and Non-Interest-Bearing Accounts$155,265$193,367▲ $38,102
Land, Buildings, and Equipment, Net$42,767$54,301▲ $11,534
Prepaid Expenses and Deferred Charges$39,807$30,360▼ $9,447
Accounts Receivable$254,596$19,523▼ $235,073
Total Assets$9,576,604$5,702,000▼ $3,874,604
Other Assets Total$4,239,360$629,113▼ $3,610,247
Liabilities
Accounts Payable and Accrued Expenses$348,870$599,154▲ $250,284
Mortgage Notes Payable Secured by Investment Property$64,052$244,325▲ $180,273
Total Liabilities$412,922$843,479▲ $430,557
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$4,633,662$4,261,973▼ $371,689
Net Assets With Donor Restrictions$4,530,020$596,548▼ $3,933,472
Total Net Assets Fund Balance$9,163,682$4,858,521▼ $4,305,161
Total Liabilities and Net Assets / Fund Balance$9,576,604$5,702,000▼ $3,874,604

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$54,301$185,233$239,534
Other Assets Org$244,325--
Compensation and Service Providers
Top Officer Pay92nd percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Beth DebaucheSec-treasureFT$316,010$76,982$392,992
Beth DebaucheSec-treasurer-$316,010$76,982$392,992

Board Members and Trustees

NameTitle
Dr James T MinorChair
Dr John PorterVice Chair
Dewayne TuckerDirector
Dr Brad HodsonDirector
Dr Christina DraleDirector
Dr Jay GatrellDirector
Dr Joseph a MorganDirector
Dr Kristi MindrupDirector
Dr Phillip OldhamDirector
Dr Yancy FreemanDirector
Steven BridgesDirector
Revenue and Support

Revenue Composition

Contributions and Grants
$7,521,179
Program Service Revenue
$4,100,862
Investment Income
$191,308
Other Revenue
$0
All Other Contributions
$7,054,179
Change in Net Assets
$-4,305,161

Audited Revenue Reconciliation

Revenue per Audited Statements
$11,813,349
Total Revenue per Audited Statements
$11,813,349
Total Revenue per Form 990
$11,813,349
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$10,487,491
Other Expenses$4,459,102
Salaries, Compensation, and Employee Benefits$1,171,917
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Individuals$8,798,615--$8,798,615
Grants to Domestic Orgs$1,688,876--$1,688,876
All Other Expenses$452,822$175,266-$628,088
Other Salaries and Wages$309,682$254,093-$563,775
Current Officers, Directors, Trustees, and Key Employees-$316,010-$316,010
Other Expenses$294,731--$294,731
Pension Plan Contributions$11,000$104,878-$115,878
Travel$85,553$29,975-$115,528
Other Employee Benefits$11,550$101,449-$112,999
Occupancy$24,000$74,754-$98,754
Fees for Services Accounting$12,000$68,384-$80,384
Conferences and Meetings$67,764--$67,764
Payroll Taxes$46,903$16,352-$63,255
Insurance-$59,199-$59,199
Information Technology$44,163--$44,163
Office Expenses$11,735$11,488-$23,223
Depreciation Depletion-$14,169-$14,169
Total Functional Expenses$14,892,493$1,226,017$0$16,118,510

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$16,118,510
Total Expenses per Audited Statements$16,118,510
Total Expenses per Form 990$16,118,510
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Southern Illinois University EdwardEdwardsville, IL-Athletic Competition$236,468
Tennessee Technological UniversityCookeville, TN-Athletic Competition$236,468
Eastern Illinois UniversityCharleston, IL-Athletic Competition$196,468
Morehead State UniversityMorehead, KY-Athletic Competition$196,468
Southeast Missouri State UniversityCape Girardeau, MO-Athletic Competition$196,468
Tennessee State UniversityNashville, TN-Athletic Competition$196,468
University of Tennessee at MartinMartin, TN-Athletic Competition$196,468
Lindenwood UniversitySt Charles, MO-Athletic Competition$58,400
University of Arkansas at Little RoLittle Rock, AR-Athletic Competition$58,400
University of Southern IndianaEvansville, IN-Athletic Competition$58,400
Western Illinois UniversityMacomb, IL--$58,400
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
No
Management duties delegated
No

Governance Explanations

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

“The board of presidents meets twice each year in january and june. At the january meeting, the board approves the annual audit and the 990. Each president is given a copy of the annual audit and informed that the 990 is on file at the conference office for their inspection.”

Form 990, Page 6, Part VI, Line 12C

“Commissioner reviews purchases for conflicts of interest”

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

“Compensation for the commissioner is determined by the board of presidents. That compensation is determined through comparable data (salary surveys) from other conferences at the ohio valley conference level. It is also determined based on the performance of the commissioner as to meeting conference goals.”

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

“Compensation for employees is based on comparable data (salary surveys) from other conferences at the ohio valley conference level and on surveys of average percent increase of the member institutions employees.”

Form 990, Page 6, Part VI, Line 19

“A conference handbook is published each year that includes the constitution and by-laws and is available to the public upon request. The ohio valley conference is required to have an annual audit of their financial statements. These audits are available to the public upon request.”

Filing and Contact Details

Filer

Filer Name
Ohio Valley Conference Inc
EIN
62-0693124
Phone
6153711698
Address
215 CENTERVIEW DRIVE SUITE 115, BRENTWOOD, TN 37027

Signing Officer

Name
Gregory Walter
Title
Acting Commissioner
Phone
6153711698
Signed
2026-01-21
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Gregory Walter
Formed
1948
Legal Domicile
Tn
Voting Board Members
11
Independent Board Members
11
Employees
11

Preparer

Firm
Mitchell Emert & Hill Pc
Address
416 ERIN DRIVE, KNOXVILLE, TN 37919-6205
Preparer
James R Cates CPA
Phone
8655222396
Supplemental Narrative

Additional Explanations

Form 990, Page 2, Part III, Line 4A

“To provide for member schools and their student-athletes the opportunity to participate in intercollegiate athletics competition. The office assists its members: (1) in complying with applicable regulations; (2) by conducting 18 sport championships; (3) promoting the regular season and championship play through the print and electronic media; (4) by advising on issues in higher education affecting athletics; (5) by developing and maintaining revenue sources; (6) by conducting numerous league meetings of the presidents, athletic directors, faculty representatives, coaches, other administrators and; (7) operating the officiating programs.”

Financial Statement Notes

Schedule D, Page 3, Part X

“The conference believes it has appropriate support for any tax positions taken and, as such, does not have any uncertain tax positions that are material to the financial statements.”

Raw XML AppendixShowing 400 of 560 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 3, PART X
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IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt9UNIVERSITY OF SOUTHERN INDIANA
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt10WESTERN ILLINOIS UNIVERSITY
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