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Nonprofiteer
← HORIZON LEAGUE INC

Form 990 for tax year 2024

Filed by HORIZON LEAGUE INC.

Totals

Total revenue
$9,243,420
Total expenses
$10,579,401
Contributions and grants received
$3,030,737
Grants paid
$2,957,225
Program service revenue
$5,927,353
Investment income
$285,330
Other revenue
$0
Total assets, end of year
$14,933,570
Total liabilities, end of year
$6,773,733
Net assets or fund balances, end of year
$8,159,837
Program services expenses (Part IX)
$10,238,860
Management and general expenses
$340,541
Fundraising expenses
$0
Program service expenses (Part III)
$10,238,860

Program services were 96.8% of total expenses calculated — Part IX's program-services column over total expenses, both as filed.

Line items

Every line the filer filed in Parts VIII, IX and X, as filed and in filed order. Blank columns are left out, and the lines are not forced to add up to the totals above.

Revenue

Part VIII, the statement of revenue.

  • 1f · All other contributions, gifts and grants

    $3,030,737

  • 1g · Noncash contributions included above

    $73,512

  • 2a · Program service revenue: NCAA REVENUES

    total $2,360,019 · related or exempt $2,360,019

  • 2b · Program service revenue: NCAA ACADEMIC PERFORMANCE

    total $2,312,490 · related or exempt $2,312,490

  • 2c · Program service revenue: TELEVISION REVENUE

    total $625,000 · related or exempt $625,000

  • 2d · Program service revenue: NCAA LEAGUE GRANT

    total $308,883 · related or exempt $308,883

  • 2e · Program service revenue: MEN'S AND WOMEN'S BASKETBALL TOUR

    total $264,476 · related or exempt $264,476

  • 2f · All other program service revenue

    total $56,485 · related or exempt $56,485

  • 3 · Investment income

    total $227,527 · excluded $227,527

  • 7a · Gross sales of assets other than inventory

    securities $10,080,341

  • 7b · Less cost or other basis and sales expenses

    securities $10,022,538

  • 7c · Gain or loss

    securities $57,803

  • 7d · Net gain or loss

    total $57,803 · excluded $57,803

Functional expenses

Part IX, the statement of functional expenses.

  • 1 · Grants to domestic organizations and governments

    total $1,570,206 · program services $1,570,206

  • 2 · Grants to domestic individuals

    total $1,387,019 · program services $1,387,019

  • 5 · Compensation of officers, directors and key employees

    total $597,109 · program services $438,578 · management and general $158,531

  • 7 · Other salaries and wages

    total $531,432 · program services $497,428 · management and general $34,004

  • 8 · Pension plan contributions

    total $64,030 · program services $57,222 · management and general $6,808

  • 9 · Other employee benefits

    total $174,707 · program services $168,958 · management and general $5,749

  • 10 · Payroll taxes

    total $70,406 · program services $59,845 · management and general $10,561

  • 11b · Fees: legal

    total $22,852 · program services $19,424 · management and general $3,428

  • 11c · Fees: accounting

    total $16,588 · program services $14,100 · management and general $2,488

  • 11f · Fees: investment management

    total $33,587 · management and general $33,587

  • 11g · Fees: other

    total $66,240 · program services $56,304 · management and general $9,936

  • 12 · Advertising and promotion

    total $176,276 · program services $176,276

  • 13 · Office expenses

    total $46,322 · program services $39,374 · management and general $6,948

  • 14 · Information technology

    total $19,906 · program services $16,920 · management and general $2,986

  • 16 · Occupancy

    total $106,767 · program services $90,752 · management and general $16,015

  • 17 · Travel

    total $123,828 · program services $105,254 · management and general $18,574

  • 19 · Conferences, conventions and meetings

    total $63,148 · program services $53,675 · management and general $9,473

  • 22 · Depreciation, depletion and amortization

    total $19,885 · program services $16,902 · management and general $2,983

  • 23 · Insurance

    total $75,917 · program services $64,529 · management and general $11,388

  • 24a · Other expenses: NCAA ACADEMIC PERFORMAN

    total $2,312,490 · program services $2,312,490

  • 24b · Other expenses: DISTRIBUTION OF REVENUE

    total $1,255,000 · program services $1,255,000

  • 24c · Other expenses: GROWTH AGENDA ITEMS

    total $489,252 · program services $489,252

  • 24d · Other expenses: OTHER LEAGUE CHAMPIONSH

    total $416,400 · program services $416,400

  • 24e · All other expenses

    total $940,034 · program services $932,952 · management and general $7,082

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $127,754 · end of year $188,401

  • 2 · Savings and temporary cash investments

    beginning of year $2,043,935 · end of year $1,531,760

  • 4 · Accounts receivable

    beginning of year $951,424 · end of year $511,086

  • 9 · Prepaid expenses and deferred charges

    beginning of year $36,940 · end of year $43,623

  • 10a · Land, buildings and equipment: cost or other basis

    $213,158

  • 10b · Land, buildings and equipment: accumulated depreciation

    $180,506

  • 10c · Land, buildings and equipment, net

    beginning of year $48,089 · end of year $32,652

  • 11 · Investments: publicly traded securities

    beginning of year $8,343,122 · end of year $10,156,291

  • 12 · Investments: other securities

    beginning of year $225,976 · end of year $312,555

  • 15 · Other assets

    beginning of year $1,439,557 · end of year $2,157,202

  • 17 · Accounts payable and accrued expenses

    beginning of year $93,176 · end of year $129,710

  • 19 · Deferred revenue

    beginning of year $3,266,108 · end of year $5,759,490

  • 25 · Other liabilities

    beginning of year $895,186 · end of year $884,533

  • 27 · Net assets without donor restrictions

    beginning of year $8,962,327 · end of year $8,159,837

Mission and programs · 2024

Mission

TO PROVIDE MEMBER INSTITUTIONS WITH AN ORGANIZATION TO MAINTAIN INTERCOLLEGIATE ATHLETICS IN CONFORMITY WITH THE DIGNITY AND HIGH PURPOSE OF THE MEMBERSHIP. MEMBERS OF THE LEAGUE REGARD COMPETITIVE ATHLETICS AS A VALUABLE EDUCATIONAL EXPERIENCE.

Activities or mission (Part I)

MAINTAIN COLLEGIATE ATHLETICS FOR MEMBER INSTITUTIONS AS PART OF THE EDUCATIONAL EXPERIENCE

  • THE HORIZON LEAGUE PROVIDES SUPPORT FOR MEMBER SCHOOLS' ATHLETIC DEPARTMENTS, ENSURING COMPLIANCE WITH NCAA REGULATIONS AND PROVIDING INITIATIVES THAT SUPPORT THE LEAGUE'S MISSION AND GOALS. IN 2024-25, THE LEAGUE SUPPORTED OUR STUDENT-ATHLETE CHAMPIONSHIP EXPERIENCE WITH APPAREL GIFTS. ADDITIONALLY, THE LEAGUE PROVIDED FINANCIAL ASSISTANCE TO OUR MEMBER INSTITUTIONS TO 1) IMPROVE BROADCAST QUALITY AND 2) ASSIST WITH REDUCED NCAA DISTRIBUTIONS. THE LEAGUE SUPPORTS SERVICES TOWARDS THE GOAL OF BASKETBALL IMPROVEMENT AND PROMOTES AND MARKETS MEMBER INSTITUTIONS AND THEIR STUDENT ATHLETES' ACCOMPLISHMENTS THROUGH OUR WEBSITE, SOCIAL MEDIA PLATFORMS AND OUR BROADCASTS.

    Expenses $3,952,963 · Revenue $2,725,387

  • IN 2024-25, THE SAF PROVIDED FINANCIAL ASSISTANCE TO ALL STUDENT ATHLETES IN OUR (11) MEMBER SCHOOLS. SAF IS AN ONGOING PROGRAM FUNDED THROUGH NCAA GRANTS, WITH THE OBJECTIVE OF ASSISTING STUDENT ATHLETES IN PERSONAL AND ACADEMIC AREAS. TYPES OF ASSISTANCE INCLUDE: TUITION ASSISTANCE (FOR SUMMER SCHOOL AND FIFTH OR SIXTH YEAR); ACADEMIC TUTORING; ASSISTANCE WITH MEDICAL AND DENTAL EXPENSES; CLOTHING ALLOWANCES AND ASSISTANCE WITH TRAVEL FOR FAMILY EMERGENCIES. THE SAF HELPS MORE THAN 3,000 STUDENTS ANNUALLY. THE ACADEMIC ENHANCEMENT FUND PROVIDES FUNDS TO OUR (11) INSTITUTIONS TO ASSIST WITH STUDENT ATHLETES' EDUCATION. TYPES OF ASSISTANCE INCLUDE: TUITION SUPPORT AND EDUCATIONAL SERVICES.

    Expenses $2,957,225 · Grants $2,957,225

  • NCAA ACADEMIC PERFORMANCE FUNDS ARE DISTRIBUTED TO CONFERENCES BASED ON THE ACADEMIC PERFORMANCE OF THEIR INSTITUTIONS. THE HORIZON LEAGUE AWARDS THESE FUNDS TO THOSE MEMBER SCHOOLS WHO HAVE MET THE ACADEMIC METRICS AS IDENTIFIED BY THE NCAA.

    Expenses $2,312,490 · Revenue $2,312,490

  • IN 2024-25, THE HORIZON LEAGUE HELD 19 CHAMPIONSHIPS. THERE WERE 37 DAYS OF CHAMPIONSHIP COMPETITION IN 2024-25. EACH CHAMPIONSHIP GIVES STUDENT-ATHLETES THE OPPORTUNITY TO PARTICIPATE IN THE CULMINATING EVENT FOR HIS/HER SPORT. IN ADDITION, LEAGUE STAFF ENSURES THAT THE RESULTS OF THESE COMPETITIONS AND CHAMPIONSHIPS ARE COMMUNICATED TO THE PUBLIC IN A VARIETY OF WAYS, INCLUDING: SOCIAL MEDIA, THE LEAGUE WEBSITE (HORIZONLEAGUE.ORG) AND LOCAL MEDIA COVERAGE.

    Expenses $823,667 · Revenue $264,476

  • IN 2024-25, THE HORIZON LEAGUE AND ITS MEMBER INSTITUTIONS PRODUCED VIDEO STREAMING OF MANY LEAGUE ACTIVITIES. VIDEO PRODUCTIONS ARE AVAILABLE ON ESPN, ESPN2, ESPNU OR ESPN+. THESE LEAGUE PRODUCTIONS ENHANCE THE STUDENT-ATHLETE EXPERIENCE AND PROVIDE INCREASED EXPOSURE FOR OUR MEMBER SCHOOLS. 15 LEAGUE CHAMPIONSHIPS WERE SHOWN ON ESPN, ESPN2 OR ESPN+ IN 2024-25. A TOTAL OF 680 SPORTING EVENTS, WHICH INCLUDED REGULAR SEASON AND CHAMPIONSHIP EVENTS, WERE SHOWN IN 2024-25, REACHING AN AUDIENCE OF 3.0 MILLION UNIQUE VIEWERS. VIDEO CONTENT IS DISTRIBUTED TO A NATIONAL AUDIENCE TO PROMOTE THE HORIZON LEAGUE'S COLLEGIATE MODEL WHICH EMBODIES THE LEAGUE'S CORE VALUES.

    Expenses $192,515 · Revenue $625,000

As filed on the 2024 return. The filer continues this part on Schedule O, which is not shown here.

Listed in Part VII

  • Julie Roe Lach

    COMMISSIONER

    Total calculated
    $443,356
    From this org
    $339,770
    From related orgs
    $0
    Other
    $103,586
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $333,251
    Bonus
    $0
    Other
    $6,519
    Deferred
    $65,997
    Nontaxable benefits
    $37,589
    Filer's total
    $443,356

  • Christine Neuman

    CHIEF OPERATING OFFICER

    Total calculated
    $153,190
    From this org
    $118,416
    From related orgs
    $0
    Other
    $34,774
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $115,289
    Bonus
    $3,000
    Other
    $127
    Deferred
    $11,529
    Nontaxable benefits
    $23,245
    Filer's total
    $153,190

  • Beth Opell

    DIRECTOR OF FINANCE

    Total calculated
    $131,404
    From this org
    $82,811
    From related orgs
    $0
    Other
    $48,593
    Hours/week
    40

  • Ora Pescovitz

    CHAIR

    Total calculated
    $0
    Hours/week
    1

  • Susan Edwards

    VICE CHAIR

    Total calculated
    $0
    Hours/week
    1

  • Michael Alexander

    TREASURER

    Total calculated
    $0
    Hours/week
    1

  • Laura Bloomberg

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1

  • Ron Elsenbaumer

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1

  • Bill Johnson

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1

  • Thomas Gibson

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1

  • Michelle Patrick

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1

  • Latha Ramchand

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1

  • Cady Short-Thompson

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1

  • Donald Taylor

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1

Compensation is as filed in Part VII: reportable pay from this organization and from related organizations, other compensation, and hours per week. The total, marked calculated, is our sum of the three dollar columns, with a blank column counted as $0; the form itself has no total. On a Form 990-EZ the columns are Part IV's instead, and on a Form 990-PF Part VIII's — compensation, contributions to benefit plans, and expense account — and the total sums those. A Schedule J breakdown is as filed: base pay, bonus, other, deferred compensation and nontaxable benefits from this organization, with any from related organizations beside each, and the filer's own total. It is shown with the Part VII listing of the same name on the same return. The form gives no key between the two, so that pairing is ours, and is marked matched by us.

Schedule J

Answered yes

  • 1a · Travel for companions
  • 1a · Health or social club dues or initiation fees
  • 1b · Written policy on the line-1a expenses
  • 2 · Substantiation required before reimbursing expenses
  • 3 · Compensation committee
  • 3 · Compensation survey or study
  • 3 · Approval by the board or compensation committee

Answered no

  • 4a · Severance or change-of-control payment
  • 4b · Supplemental nonqualified retirement plan
  • 4c · Equity-based compensation arrangement
  • 5a · Pay contingent on this organization's revenues
  • 5b · Pay contingent on a related organization's revenues
  • 6a · Pay contingent on this organization's net earnings
  • 6b · Pay contingent on a related organization's net earnings
  • 7 · Other non-fixed payments
  • 8 · Paid under the initial-contract exception

Part I's answers as filed. A line not listed was left unanswered; on lines 1a and 3 that means the box was not checked.

Grants on this return

  • OAKLAND UNIVERSITY

    $142,746

    NCAA ACADEMIC ENHANCEMENT

  • UNIVERSITY OF DETROIT MERCY

    $142,746

    NCAA ACADEMIC ENHANCEMENT

  • UNIVERSITY OF WISCONSIN - GREEN BAY

    $142,746

    NCAA ACADEMIC ENHANCEMENT

  • UNIVERSITY OF WISCONSIN - MILWAUKEE

    $142,746

    NCAA ACADEMIC ENHANCEMENT

  • WRIGHT STATE UNIVERSITY

    $142,746

    NCAA ACADEMIC ENHANCEMENT

  • YOUNGSTOWN STATE UNIVERSITY

    $142,746

    NCAA ACADEMIC ENHANCEMENT

  • PURDUE UNIVERSITY FORT WAYNE

    $142,746

    NCAA ACADEMIC ENHANCEMENT

  • ROBERT MORRIS UNIVERSITY

    $142,746

    NCAA ACADEMIC ENHANCEMENT

  • CLEVELAND STATE UNIVERSITY

    $142,746

    NCAA ACADEMIC ENHANCEMENT

  • IU-INDIANAPOLIS

    $142,746

    NCAA ACADEMIC ENHANCEMENT

The 10 largest by cash amount. The API serves every itemized grant.

Provenance

Return type
form_990
Tax year
2024
Filed
10 November 2025
IRS schema version
2024v5.2
Source object
202533159349302143

Check it against the return as filed: the GivingTuesday Data Lake hosts a public copy of the original XML.

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