Civic Intelligence

Ohio Valley Conference Inc

990 • Fiscal year 2015 • EIN 62-0693124

Jul 01, 2014 to Jun 30, 2015 • Filed on Jan 06, 2016

215 Centerview Drive Suite 115Brentwood, TN 37027

(615) 371-1698

Siviq Scores

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

Liabilities / Assets

24th percentile

0.03x

Higher debt load relative to assets than 24% of similar nonprofits.

2015 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2015

Liabilities / Revenue

13th percentile

0.02x

Higher debt load relative to revenue than 13% of similar nonprofits.

2015 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2015

Net Margin

59th percentile

5.6%

Higher net margin than 59% of similar nonprofits.

2015 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2015

Top Officer Pay

87th percentile

$279,916

Higher top officer pay than 87% of similar nonprofits.

Top officer pay equals 4.4% of source-year revenue.

2015 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2015

Asset Growth

75th percentile

10%

Faster asset growth than 75% of similar nonprofits.

2015 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2014 to 2015

Revenue Growth

29th percentile

-3.8%

Faster revenue growth than 29% of similar nonprofits.

2015 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2014 to 2015

Assets

Up

$4,168,223

Up $393,876 (+10%) from 2014

Net Assets

Up

$4,051,465

Up $357,461 (+9.7%) from 2014

Liabilities

Up

$116,758

Up $36,415 (+45%) from 2014

Revenue

Down

$6,380,009

Down $251,932 (-3.8%) from 2014

Expenses

Up

$6,022,548

Up $245,007 (+4.2%) from 2014

Net Income

Down

$357,461

Down $496,939 (-58%) from 2014

Historical Trend

Balance Sheet Trend

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

$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

2015

Assets$4,168,223
Liabilities$116,758
Net Assets$4,051,465

Operations Trend

Revenue, expenses, and net income across loaded years, with this 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

2015

Revenue$6,380,009
Expenses$6,022,548
Net Income$357,461
Jump To
Filing Snapshot
Filing Period
Jul 1, 2014 to Jun 30, 2015
Signed
Jan 6, 2016
Return Version
2014v6.0
Gross Receipts
$6,380,009
Mission and Program Overview

Mission

Provide opportunity for athletics competition.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$2,608,112$2,994,308▲ $386,196
Savings and Temporary Cash Investments$516,402$411,122▼ $105,280
Land, Buildings, and Equipment, Net$84,198$62,194▼ $22,004
Prepaid Expenses and Deferred Charges$11,002$11,842▲ $840
Accounts Receivable$4,839$5,000▲ $161
Total Assets$3,774,347$4,168,223▲ $393,876
Other Assets Total$549,794$683,757▲ $133,963
Liabilities
Deferred Revenue$80,000$80,000→ $0
Accounts Payable and Accrued Expenses$343$36,758▲ $36,415
Total Liabilities$80,343$116,758▲ $36,415
Net Assets / Fund Balance
Unrestricted Net Assets$2,639,166$2,699,180▲ $60,014
Temporarily Rstr Net Assets$1,054,838$1,352,285▲ $297,447
Total Net Assets Fund Balance$3,694,004$4,051,465▲ $357,461
Total Liabilities and Net Assets / Fund Balance$3,774,347$4,168,223▲ $393,876

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$62,194$182,670$244,864
Other Assets Org$36,469--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Beth DebaucheSec-treasureFT$247,821$32,095$279,916
Beth DebaucheSec-treasurer-$247,821$32,095$279,916

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$3,400,781
Program Service Revenue
$2,961,420
Investment Income
$17,808
Other Revenue
$0
All Other Contributions
$2,804,781
Change in Net Assets
$357,461

Audited Revenue Reconciliation

Revenue per Audited Statements
$6,380,009
Total Revenue per Audited Statements
$6,380,009
Total Revenue per Form 990
$6,380,009
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$3,756,056
Other Expenses$1,373,098
Salaries, Compensation, and Employee Benefits$893,394
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Orgs$2,052,590--$2,052,590
Grants to Domestic Individuals$1,703,466--$1,703,466
Other Salaries and Wages$329,925$355,206-$685,131
All Other Expenses$196,955$6,046-$203,001
Pension Plan Contributions$12,791$82,827-$95,618
Occupancy$16,000$58,446-$74,446
Other Employee Benefits$10,000$56,918-$66,918
Travel$25,896$33,541-$59,437
Other Expenses$57,640--$57,640
Conferences and Meetings$48,098--$48,098
Fees for Services Accounting$5,100$42,935-$48,035
Payroll Taxes$34,446$11,281-$45,727
Advertising$44,210--$44,210
Office Expenses$26,732$10,191-$36,923
Depreciation Depletion-$26,999-$26,999
Insurance-$14,501-$14,501
Information Technology$12,333--$12,333
Total Functional Expenses$5,323,657$698,891$0$6,022,548

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$6,022,548
Total Expenses per Audited Statements$6,022,548
Total Expenses per Form 990$6,022,548
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Eastern Illinois UniversityCharleston, IL-Athletic Competition$208,707
University of Tennessee at MartinMartin, TN-Athletic Competition$199,560
Murray State UniversityMurray, KY-Athletic Competition$194,032
Belmont UniversityNashville, TN-Athletic Competition$186,053
Eastern Kentucky UniversityRichmond, KY-Athletic Competition$183,761
Southern Illinois University EdwardEdwardsville, IL-Athletic Competition$161,306
Morehead State UniversityMorehead, KY-Athletic Competition$161,026
Tennessee Technological UniversityCookeville, TN-Athletic Competition$158,322
Southeast Missouri State UniversityCape Girardeau, MO-Athletic Competition$156,847
Austin Peay State UniversityClarksville, TN-Athletic Competition$152,102
Jacksonville State UniversityJacksonville, AL-Athletic Competition$146,108
Tennessee State UniversityNashville, TN-Athletic Competition$144,766
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 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
EIN
62-0693124
Phone
6153711698
Address
215 CENTERVIEW DRIVE SUITE 115, BRENTWOOD, TN 37027

Signing Officer

Name
Beth Debauche
Title
Commissioner
Phone
6153711698
Signed
2016-01-06
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Beth Debauche
Formed
1948
Legal Domicile
Tn
Voting Board Members
12
Independent Board Members
12
Employees
10

Preparer

Firm
Mitchell Emert & Hill Pc
Address
416 ERIN DRIVE, KNOXVILLE, TN 37919-6205
Preparer
Larry a Mitchell Ea
Phone
8655222396
Supplemental Narrative

Additional Explanations

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

And; (7) operating the officiating programs.

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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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IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt4ATHLETIC COMPETITION
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IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt6ATHLETIC COMPETITION
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IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt2JACKSONVILLE STATE UNIVERSITY
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt3MOREHEAD STATE UNIVERSITY
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt4MURRAY STATE UNIVERSITY
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt5SOUTHEAST MISSOURI STATE UNIVERSITY
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt6TENNESSEE TECHNOLOGICAL UNIVERSITY
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt7UNIVERSITY OF TENNESSEE AT MARTIN
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt8AUSTIN PEAY STATE UNIVERSITY
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt9TENNESSEE STATE UNIVERSITY
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt10SOUTHERN ILLINOIS UNIVERSITY EDWARD
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt11BELMONT UNIVERSITY
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IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt1521 LANCASTER AVENUE
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt2700 PELHAM ROAD NORTH
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt3111 PLAYFORTH PLACE ROOM 195

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.$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