Civic Intelligence

Ohio Valley Conference Inc

990 • Fiscal year 2023 • EIN 62-0693124

Jul 01, 2022 to Jun 30, 2023 • Filed on Dec 11, 2023

Organization ProfileWWW.OVCSPORTS.COM

View Organization Page

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

29th percentile

0.05x

Higher debt load relative to assets than 29% of similar nonprofits.

2023 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2023

Liabilities / Revenue

20th percentile

0.06x

Higher debt load relative to revenue than 20% of similar nonprofits.

2023 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2023

Net Margin

9th percentile

-32%

Higher net margin than 9% of similar nonprofits.

2023 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2023

Top Officer Pay

84th percentile

$356,075

Higher top officer pay than 84% of similar nonprofits.

Top officer pay equals 4.2% of source-year revenue.

2023 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2023

Asset Growth

4th percentile

-20%

Faster asset growth than 4% of similar nonprofits.

2023 filings • 501(c)3 • $10M-$25M nonprofits • Annualized from 2022 to 2023

Revenue Growth

11th percentile

-33%

Faster revenue growth than 11% of similar nonprofits.

2023 filings • 501(c)3 • $10M-$25M nonprofits • Annualized from 2022 to 2023

Balance Sheet
Liabilities / Assets29th percentile

Assets

Down

$10,445,552

Down $2,629,375 (-20%) from 2022

Net Assets

Down

$9,936,080

Down $2,750,310 (-22%) from 2022

Liabilities

Up

$509,472

Up $120,935 (+31%) from 2022

Revenue And Expenses
Liabilities / Revenue20th percentileNet Margin9th percentile

Revenue

Down

$8,550,888

Down $4,185,631 (-33%) from 2022

Expenses

Up

$11,301,198

Up $1,972,021 (+21%) from 2022

Net Income

Down

-$2,750,310

Down $6,157,652 (-181%) from 2022

Historical Trend

Balance Sheet Trend

Asset Growth4th percentile

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

2023

Assets$10,445,552
Liabilities$509,472
Net Assets$9,936,080
Open 2023 Filing

Operations Trend

Revenue Growth11th percentile

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

2023

Revenue$8,550,888
Expenses$11,301,198
Net Income-$2,750,310
Open 2023 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2022 to Jun 30, 2023
Signed
Dec 11, 2023
Return Version
2022v5.0
Gross Receipts
$8,550,888
Mission and Program Overview

Mission

Provide opportunity for athletics competition.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$6,180,338$5,643,095▼ $537,243
Savings and Temporary Cash Investments$577,547$1,075,303▲ $497,756
Accounts Receivable$3,548,204$525,153▼ $3,023,051
Land, Buildings, and Equipment, Net$33,870$48,045▲ $14,175
Prepaid Expenses and Deferred Charges$27,448$35,419▲ $7,971
Total Assets$13,074,927$10,445,552▼ $2,629,375
Other Assets Total$2,707,520$3,118,537▲ $411,017
Liabilities
Accounts Payable and Accrued Expenses$348,537$313,249▼ $35,288
Mortgage Notes Payable Secured by Investment Property-$156,223-
Deferred Revenue$40,000$40,000→ $0
Total Liabilities$388,537$509,472▲ $120,935
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$9,444,697$6,520,172▼ $2,924,525
Net Assets With Donor Restrictions$3,241,693$3,415,908▲ $174,215
Total Net Assets Fund Balance$12,686,390$9,936,080▼ $2,750,310
Total Liabilities and Net Assets / Fund Balance$13,074,927$10,445,552▼ $2,629,375

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$48,045$198,339$246,384
Other Assets Org$156,223--
Compensation and Service Providers
Top Officer Pay84th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Beth DebaucheSec-treasureFT$316,241$39,834$356,075
Beth DebaucheSec-treasurer-$316,241$39,834$356,075

Board Members and Trustees

NameTitle
Dr Joseph a MorganChair
Dr Carlos VargasVice Chair
Dr Christina DraleDirector
Dr David GlassmanDirector
Dr Glenda GloverDirector
Dr James T MinorDirector
Dr John PorterDirector
Dr Phil OldhamDirector
Dr Philip CavalierDirector
Dr Ronald RochonDirector
Revenue and Support

Revenue Composition

Contributions and Grants
$4,007,219
Program Service Revenue
$4,420,355
Investment Income
$123,314
Other Revenue
$0
All Other Contributions
$3,607,219
Change in Net Assets
$-2,750,310

Audited Revenue Reconciliation

Revenue per Audited Statements
$8,550,888
Total Revenue per Audited Statements
$8,550,888
Total Revenue per Form 990
$8,550,888
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$6,113,973
Grants and Similar Amounts Paid$4,224,453
Salaries, Compensation, and Employee Benefits$962,772
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Individuals$2,174,453--$2,174,453
Grants to Domestic Orgs$2,050,000--$2,050,000
All Other Expenses$1,109,370$11,865-$1,121,235
Other Expenses$530,000$2,242,935-$530,000
Other Salaries and Wages$272,964$166,808-$439,772
Current Officers, Directors, Trustees, and Key Employees-$316,241-$316,241
Occupancy$17,000$77,634-$94,634
Other Employee Benefits$12,000$70,181-$82,181
Fees for Services Accounting$12,000$65,881-$77,881
Travel$48,542$27,160-$75,702
Pension Plan Contributions$15,000$55,701-$70,701
Payroll Taxes$39,327$14,550-$53,877
Insurance-$50,949-$50,949
Conferences and Meetings$41,777--$41,777
Office Expenses$26,167$6,087-$32,254
Information Technology$23,854--$23,854
Depreciation Depletion-$15,676-$15,676
Total Functional Expenses$8,179,530$3,121,668$0$11,301,198

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$11,301,198
Total Expenses per Audited Statements$11,301,198
Total Expenses per Form 990$11,301,198
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Southeast Missouri State UniversityCape Girardeau, MO-Athletic Competition$288,000
Tennessee Technological UniversityCookeville, TN-Athletic Competition$288,000
Eastern Illinois UniversityCharleston, IL-Athletic Competition$248,000
Morehead State UniversityMorehead, KY-Athletic Competition$248,000
Southern Illinois University EdwardEdwardsville, IL-Athletic Competition$248,000
Tennessee State UniversityNashville, TN-Athletic Competition$248,000
University of Tennessee at MartinMartin, TN-Athletic Competition$248,000
Lindenwood UniversitySt Charles, MO-Athletic Competition$78,000
University of Arkansas at Little RoLittle Rock, AR-Athletic Competition$78,000
University of Southern IndianaEvansville, IN-Athletic Competition$78,000
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
2023-12-11
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Beth Debauche
Formed
1948
Legal Domicile
Tn
Voting Board Members
10
Independent Board Members
10
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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IRS990/PYRevenuesLessExpensesAmt03407342
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IRS990/PYTotalRevenueAmt012736519
IRS990/ReconcilationRevenueExpnssAmt0-2750310
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0true
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
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IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt041682
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IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt020276069
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IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt028580278
IRS990ScheduleA/TotalSupportAmt028904185
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/EquipmentGrp/BookValueAmt048045
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0198339
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0246384
IRS990ScheduleD/ExpensesSubtotalAmt011301198
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IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt3156223
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0ADVANCES - MEMBER INST - SAF
IRS990ScheduleD/OtherAssetsOrgGrp/Desc1ADVANCES - MEMBER INST - AEF
IRS990ScheduleD/OtherAssetsOrgGrp/Desc2VARIABLE ANNUITY 457(B) ACCOUNT
IRS990ScheduleD/OtherAssetsOrgGrp/Desc3RIGHT OF USE ASSET
IRS990ScheduleD/RevenueSubtotalAmt08550888
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/GrantRecordsMaintainedInd0false
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IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/CashGrantAmt1938584
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt0SPECIAL ASSISTANCE FUND
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IRS990ScheduleI/RecipientTable/CashGrantAmt3248000
IRS990ScheduleI/RecipientTable/CashGrantAmt4288000
IRS990ScheduleI/RecipientTable/CashGrantAmt5288000
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IRS990ScheduleI/RecipientTable/CashGrantAmt8248000
IRS990ScheduleI/RecipientTable/CashGrantAmt978000
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt0ATHLETIC COMPETITION
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IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt2ATHLETIC COMPETITION
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt3ATHLETIC COMPETITION
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt4ATHLETIC COMPETITION
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt5ATHLETIC COMPETITION
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt6ATHLETIC COMPETITION
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt7ATHLETIC COMPETITION
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt8ATHLETIC COMPETITION
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt9ATHLETIC COMPETITION
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt0EASTERN ILLINOIS UNIVERSITY
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt1UNIVERSITY OF ARKANSAS AT LITTLE RO
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt2LINDENWOOD UNIVERSITY
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt3MOREHEAD STATE UNIVERSITY
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt4SOUTHEAST MISSOURI STATE UNIVERSITY
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt5TENNESSEE TECHNOLOGICAL UNIVERSITY
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt6UNIVERSITY OF TENNESSEE AT MARTIN
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt7TENNESSEE STATE UNIVERSITY
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt8SOUTHERN ILLINOIS UNIVERSITY EDWARD
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt9UNIVERSITY OF SOUTHERN INDIANA
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IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt0600 LINCOLN AVENUE
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt12801 S UNIVERSITY AVENUE
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt2209 S KINGSHIGHWAY
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt3111 PLAYFORTH PLACE ROOM 195
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt4ONE UNIVERSITY PLAZA
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt51100 MCGEE BLVD
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt615 MOUNT PELIA ROAD ROOM 1022
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt7217 STEWART STADIUM
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IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt98600 UNIVERSITY BLVD
IRS990ScheduleI/RecipientTable/USAddress/CityNm0CHARLESTON

Document Assets

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Filings

Displayed year

2023 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$10,445,552
Liabilities
$509,472
Net assets
$9,936,080
Revenue
$8,550,888
Expenses
$11,301,198
Net income
-$2,750,310
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