Civic Intelligence

Ohio Valley Conference Inc

990 • Fiscal year 2021 • EIN 62-0693124

Jul 01, 2020 to Jun 30, 2021 • Filed on Nov 15, 2021

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

25th percentile

0.03x

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

2021 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2021

Liabilities / Revenue

14th percentile

0.03x

Higher debt load relative to revenue than 14% of similar nonprofits.

2021 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2021

Net Margin

82nd percentile

41%

Higher net margin than 82% of similar nonprofits.

2021 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2021

Top Officer Pay

84th percentile

$340,059

Higher top officer pay than 84% of similar nonprofits.

Top officer pay equals 2.8% of source-year revenue.

2021 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2021

Asset Growth

96th percentile

106%

Faster asset growth than 96% of similar nonprofits.

2021 filings • 501(c)3 • $10M-$25M nonprofits • Annualized from 2020 to 2021

Revenue Growth

84th percentile

69%

Faster revenue growth than 84% of similar nonprofits.

2021 filings • 501(c)3 • $10M-$25M nonprofits • Annualized from 2020 to 2021

Assets

Up

$9,591,826

Up $4,925,693 (+106%) from 2020

Net Assets

Up

$9,279,048

Up $4,873,283 (+111%) from 2020

Liabilities

Up

$312,778

Up $52,410 (+20%) from 2020

Revenue

Up

$12,003,702

Up $4,889,760 (+69%) from 2020

Expenses

Down

$7,130,419

Down $3,302,405 (-32%) from 2020

Net Income

Up

$4,873,283

Up $8,192,165 (+247%) from 2020

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

2021

Assets$9,591,826
Liabilities$312,778
Net Assets$9,279,048

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

2021

Revenue$12,003,702
Expenses$7,130,419
Net Income$4,873,283
Jump To
Filing Snapshot
Filing Period
Jul 1, 2020 to Jun 30, 2021
Signed
Nov 15, 2021
Return Version
2020v4.0
Gross Receipts
$12,003,702
Mission and Program Overview

Mission

Provide opportunity for athletics competition.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$2,086,485$3,469,472▲ $1,382,987
Accounts Receivable-$2,030,000-
Savings and Temporary Cash Investments$743,768$669,486▼ $74,282
Land, Buildings, and Equipment, Net$38,267$29,479▼ $8,788
Prepaid Expenses and Deferred Charges$20,570$24,054▲ $3,484
Total Assets$4,666,133$9,591,826▲ $4,925,693
Other Assets Total$1,777,043$3,369,335▲ $1,592,292
Liabilities
Accounts Payable and Accrued Expenses$220,368$272,778▲ $52,410
Deferred Revenue$40,000$40,000→ $0
Total Liabilities$260,368$312,778▲ $52,410
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$2,442,685$5,377,158▲ $2,934,473
Net Assets With Donor Restrictions$1,963,080$3,901,890▲ $1,938,810
Total Net Assets Fund Balance$4,405,765$9,279,048▲ $4,873,283
Total Liabilities and Net Assets / Fund Balance$4,666,133$9,591,826▲ $4,925,693

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$29,479$219,908$249,387
Other Assets Org$272,361--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Beth DebaucheSec-treasureFT$304,354$35,705$340,059
Beth DebaucheSec-treasurer-$304,354$35,705$340,059

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$7,591,093
Program Service Revenue
$4,273,121
Investment Income
$139,488
Other Revenue
$0
All Other Contributions
$4,951,351
Change in Net Assets
$4,873,283

Audited Revenue Reconciliation

Revenue per Audited Statements
$12,003,702
Total Revenue per Audited Statements
$12,003,702
Total Revenue per Form 990
$12,003,702
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$4,377,089
Other Expenses$1,882,259
Salaries, Compensation, and Employee Benefits$871,071
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Orgs$2,201,298--$2,201,298
Grants to Domestic Individuals$2,175,791--$2,175,791
Other Salaries and Wages$198,358$493,916-$692,274
All Other Expenses$305,637$8,516-$314,153
Fees for Services Accounting-$161,933-$161,933
Other Expenses$142,633--$142,633
Occupancy$25,245$62,860-$88,105
Pension Plan Contributions$19,848$49,422-$69,270
Other Employee Benefits$17,232$42,914-$60,146
Payroll Taxes$35,960$13,421-$49,381
Travel$30,163$3,401-$33,564
Insurance-$32,287-$32,287
Office Expenses$22,601$1,796-$24,397
Information Technology$18,162--$18,162
Depreciation Depletion-$15,733-$15,733
Conferences and Meetings$5,351--$5,351
Total Functional Expenses$6,244,220$886,199$0$7,130,419

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$7,130,419
Total Expenses per Audited Statements$7,130,419
Total Expenses per Form 990$7,130,419
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Morehead State UniversityMorehead, KY-Athletic Competition$250,000
Belmont UniversityNashville, TN-Athletic Competition$240,649
Murray State UniversityMurray, KY-Athletic Competition$240,649
Austin Peay State UniversityClarksville, TN-Athletic Competition$210,000
Eastern Illinois UniversityCharleston, IL-Athletic Competition$210,000
Southeast Missouri State UniversityCape Girardeau, MO-Athletic Competition$210,000
Southern Illinois University EdwardEdwardsville, IL-Athletic Competition$210,000
Tennessee State UniversityNashville, TN-Athletic Competition$210,000
Tennessee Technological UniversityCookeville, TN-Athletic Competition$210,000
University of Tennessee at MartinMartin, TN-Athletic Competition$210,000
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
EIN
62-0693124
Phone
6153711698
Address
215 CENTERVIEW DRIVE SUITE 115, BRENTWOOD, TN 37027

Signing Officer

Name
Beth Debauche
Title
Sec-treasurer
Phone
6153711698
Signed
2021-11-15
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
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.

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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE 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.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 3, PART X
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IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt0ATHLETIC COMPETITION
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IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt2MURRAY STATE UNIVERSITY
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt3SOUTHEAST MISSOURI STATE UNIVERSITY
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt4TENNESSEE TECHNOLOGICAL UNIVERSITY
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt5UNIVERSITY OF TENNESSEE AT MARTIN
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt6AUSTIN PEAY STATE UNIVERSITY
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt7TENNESSEE STATE UNIVERSITY
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt8SOUTHERN ILLINOIS UNIVERSITY EDWARD
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt9BELMONT UNIVERSITY
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IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt0600 LINCOLN AVENUE
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt1111 PLAYFORTH PLACE ROOM 195
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt2217 STEWART STADIUM
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt3ONE UNIVERSITY PLAZA
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt41100 MCGEE BLVD
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt515 MOUNT PELIA ROAD ROOM 1022
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IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt7217 STEWART STADIUM
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IRS990ScheduleI/RecipientTable/USAddress/CityNm0CHARLESTON
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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