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Nonprofiteer
← HORIZON LEAGUE INC

Form 990 for tax year 2022

Filed by HORIZON LEAGUE INC.

Totals

Total revenue
$8,351,980
Total expenses
$9,592,206
Contributions and grants received
$3,337,533
Grants paid
$3,219,039
Program service revenue
$4,892,422
Investment income
$122,025
Other revenue
$0
Total assets, end of year
$12,816,702
Total liabilities, end of year
$4,552,687
Net assets or fund balances, end of year
$8,264,015
Program services expenses (Part IX)
$9,286,656
Management and general expenses
$305,550
Fundraising expenses
$0
Program service expenses (Part III)
$9,286,656

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

    $3,337,533

  • 1g · Noncash contributions included above

    $118,494

  • 2a · Program service revenue: NCAA REVENUES

    total $2,162,650 · related or exempt $2,162,650

  • 2b · Program service revenue: NCAA ACADEMIC PERFORMANCE

    total $1,527,119 · related or exempt $1,527,119

  • 2c · Program service revenue: TELEVISION REVENUE

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

  • 2d · Program service revenue: NCAA LEAGUE GRANT

    total $305,552 · related or exempt $305,552

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

    total $261,592 · related or exempt $261,592

  • 2f · All other program service revenue

    total $10,509 · related or exempt $10,509

  • 3 · Investment income

    total $201,841 · excluded $201,841

  • 7a · Gross sales of assets other than inventory

    securities $2,102,116 · other assets $4,130

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

    securities $2,186,062 · other assets $0

  • 7c · Gain or loss

    securities -$83,946 · other assets $4,130

  • 7d · Net gain or loss

    total -$79,816 · excluded -$79,816

Functional expenses

Part IX, the statement of functional expenses.

  • 1 · Grants to domestic organizations and governments

    total $1,699,800 · program services $1,699,800

  • 2 · Grants to domestic individuals

    total $1,519,239 · program services $1,519,239

  • 5 · Compensation of officers, directors and key employees

    total $530,274 · program services $382,539 · management and general $147,735

  • 7 · Other salaries and wages

    total $385,105 · program services $365,322 · management and general $19,783

  • 8 · Pension plan contributions

    total $50,710 · program services $44,494 · management and general $6,216

  • 9 · Other employee benefits

    total $119,747 · program services $119,747

  • 10 · Payroll taxes

    total $58,533 · program services $49,168 · management and general $9,365

  • 11b · Fees: legal

    total $5,565 · program services $4,675 · management and general $890

  • 11c · Fees: accounting

    total $15,192 · program services $12,761 · management and general $2,431

  • 11f · Fees: investment management

    total $25,924 · management and general $25,924

  • 11g · Fees: other

    total $80,420 · program services $67,553 · management and general $12,867

  • 12 · Advertising and promotion

    total $198,385 · program services $198,385

  • 13 · Office expenses

    total $43,105 · program services $36,208 · management and general $6,897

  • 14 · Information technology

    total $14,459 · program services $12,146 · management and general $2,313

  • 16 · Occupancy

    total $109,964 · program services $92,370 · management and general $17,594

  • 17 · Travel

    total $126,719 · program services $106,444 · management and general $20,275

  • 19 · Conferences, conventions and meetings

    total $63,409 · program services $53,263 · management and general $10,146

  • 22 · Depreciation, depletion and amortization

    total $34,732 · program services $29,175 · management and general $5,557

  • 23 · Insurance

    total $70,938 · program services $59,588 · management and general $11,350

  • 24a · Other expenses: NCAA ACADEMIC PERFORMAN

    total $1,527,119 · program services $1,527,119

  • 24b · Other expenses: DISTRIBUTION OF REVENUE

    total $1,435,000 · program services $1,435,000

  • 24c · Other expenses: OTHER LEAGUE CHAMPIONSH

    total $440,933 · program services $440,933

  • 24d · Other expenses: LEAGUE BASKETBALL CHAMP

    total $371,314 · program services $371,314

  • 24e · All other expenses

    total $665,620 · program services $659,413 · management and general $6,207

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $3,274,236 · end of year $301,527

  • 2 · Savings and temporary cash investments

    beginning of year $97,522 · end of year $65,165

  • 4 · Accounts receivable

    beginning of year $1,861,074 · end of year $1,320,977

  • 9 · Prepaid expenses and deferred charges

    beginning of year $89,690 · end of year $87,937

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

    $208,321

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

    $132,946

  • 10c · Land, buildings and equipment, net

    beginning of year $93,986 · end of year $75,375

  • 11 · Investments: publicly traded securities

    beginning of year $6,714,352 · end of year $9,302,378

  • 12 · Investments: other securities

    beginning of year $443,719 · end of year $151,353

  • 15 · Other assets

    beginning of year $490,418 · end of year $1,511,990

  • 17 · Accounts payable and accrued expenses

    beginning of year $194,988 · end of year $449,787

  • 19 · Deferred revenue

    beginning of year $3,524,591 · end of year $3,189,289

  • 25 · Other liabilities

    beginning of year $443,719 · end of year $913,611

  • 27 · Net assets without donor restrictions

    beginning of year $8,901,699 · end of year $8,264,015

Mission and programs · 2022

Mission

THE PURPOSE OF THE HORIZON LEAGUE IS 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)

THE PURPOSE OF THE HORIZON LEAGUE, INC. IS 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.

  • 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 2022-23, THE LEAGUE MADE FINANCIAL DISTRIBUTIONS TO MEMBER SCHOOLS IN TWO STRATEGIC AREAS TO SUPPORT STUDENT ATHLETES' MENTAL HEALTH AND BASKETBALL IMPROVEMENT. THE LEAGUE SUPPORTS DEI PROGRAMMING FOR STUDENT ATHLETES. THE LEAGUE PROMOTES AND MARKETS MEMBER INSTITUTIONS AND THEIR STUDENT ATHLETES' ACCOMPLISHMENTS THROUGH OUR WEBSITE AND SOCIAL MEDIA PLATFORMS

    Expenses $3,549,343 · Revenue $2,478,711

  • IN 2022-23, 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 INCLUDED: 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 HELPED OVER 3,000 STUDENTS ANNUALLY. THE ACADEMIC ENHANCEMENT FUND PROVIDED FUNDS TO OUR (11) INSTITUTIONS TO ASSIST WITH STUDENT ATHLETES' EDUCATION. TYPES OF ASSISTANCE INCLUDED: TUITION SUPPORT AND EDUCATIONAL SERVICES.

    Expenses $3,219,039 · Grants $3,219,039

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

    Expenses $1,527,119 · Revenue $1,527,119

  • IN 2022-23, THE HORIZON LEAGUE HELD 19 CHAMPIONSHIPS WHICH OCCURRED DURING 37 DAYS OF CHAMPIONSHIP COMPETITION. EACH CHAMPIONSHIP GIVES STUDENT-ATHLETES THE OPPORTUNITY TO PARTICIPATE IN THE CULMINATING EVENT FOR HIS/HER SPORT. LEAGUE STAFF OVERSEES FAIR COMPETION THROUGHOUT THE REGULAR SEASON BY MANAGING THE ASSIGNMENT OF OFFICIALS (THROUGH OUR OFFICIATING COORDINATORS), CREATING COMPETITION SCHEDULES FOR REGULAR SEASON AND RESPONDING TO ISSUES/APPEALS THAT ARISE IN THE COMPETITIVE SPHERE. LEAGUE STAFF ENSURE THAT THE RESULTS OF COMPETION AND CHAMPIONSHIPS ARE COMMUNICATED IN A VARIETY OF WAYS, INCLUDING VIA LOCAL MEDIA, SOCIAL MEDIA AND OUR WEBSITE (HORIZONLEAGUE.ORG).

    Expenses $812,247 · Revenue $261,592

  • IN 2022-23, THE HORIZON LEAGUE AND ITS MEMBER INSTITUTIONS PRODUCED VIDEO STREAMING OF MANY LEAGUE ACTIVITIES. ALL 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, ESPNU OR ESPN+. A TOTAL OF 668 SPORTING EVENTS, WHICH INCLUDED REGULAR SEASON AND CHAMPIONSHIP EVENTS, WERE SHOWN IN 2022-23, REACHING AN AUDIENCE OF 1,736,480 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 $178,908 · Revenue $625,000

As filed on the 2022 return. The filer continues this part on Schedule O, which is not shown here.

Listed in Part VII

  • Ora Pescovitz

    CHAIR

    Total calculated
    $0
    Hours/week
    1

  • Michael Alexander

    TREASURER

    Total calculated
    $0
    Hours/week
    1

  • Susan Edwards

    VICE CHAIR

    Total calculated
    $0
    Hours/week
    1

  • Laura Bloomberg

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1

  • Bonita Brown

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1

  • Ron Elsenbaumer

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1

  • Helen Lafferty

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1

  • Mark Mone

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1

  • Carol Ann Murdoch-Kinch

    BOARD MEMBER BEGIN 6/23

    Total calculated
    $0
    Hours/week
    1

  • Michelle Patrick

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1

  • Donald Taylor

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1

  • Andrew Klein

    BOARD MEMBER ENDED 6/23

    Total calculated
    $0
    Hours/week
    1

  • Jonathan Lecrone

    ADVISOR TO COMMISSIONER ENDED 8/22

    Total calculated
    $566,502
    From this org
    $507,458
    From related orgs
    $0
    Other
    $59,044
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $231,104
    Bonus
    $0
    Other
    $276,354
    Deferred
    $23,110
    Nontaxable benefits
    $35,934
    Filer's total
    $566,502

  • Beth Opell

    DIRECTOR OF FINANCE

    Total calculated
    $113,707
    From this org
    $75,308
    From related orgs
    $0
    Other
    $38,399
    Hours/week
    40

  • Julie Roe Lach

    COMMISIONER

    Total calculated
    $408,055
    From this org
    $315,171
    From related orgs
    $0
    Other
    $92,884
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $309,575
    Bonus
    $0
    Other
    $5,596
    Deferred
    $61,000
    Nontaxable benefits
    $31,884
    Filer's total
    $408,055

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
  • 4b · Supplemental nonqualified retirement plan

Answered no

  • 4a · Severance or change-of-control payment
  • 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

The filer's explanations (Part III)

PART I, LINE 4B
JONATHAN LECRONE RECEIVED A PAYOUT FROM A 457(F) PLAN IN THE AMOUNT OF $273,833. THIS AMOUNT IN INCLUDED IN OTHER REPORTABLE COMPENSATION ON SCHEDULE J, PART II.

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

  • CLEVELAND STATE UNIVERSITY

    $141,650

    NCAA ACADEMIC ENHANCEMENT

  • IUPUI

    $141,650

    NCAA ACADEMIC ENHANCEMENT

  • NORTHERN KENTUCKY UNIVERSITY

    $141,650

    NCAA ACADEMIC ENHANCEMENT

  • OAKLAND UNIVERSITY

    $141,650

    NCAA ACADEMIC ENHANCEMENT

  • UNIVERSITY OF DETROIT MERCY

    $141,650

    NCAA ACADEMIC ENHANCEMENT

  • UNIVERSITY OF WISCONSIN - GREEN BAY

    $141,650

    NCAA ACADEMIC ENHANCEMENT

  • UNIVERSITY OF WISCONSIN - MILWAUKEE

    $141,650

    NCAA ACADEMIC ENHANCEMENT

  • WRIGHT STATE UNIVERSITY

    $141,650

    NCAA ACADEMIC ENHANCEMENT

  • YOUNGSTOWN STATE UNIVERSITY

    $141,650

    NCAA ACADEMIC ENHANCEMENT

  • PURDUE UNIVERSITY FORT WAYNE

    $141,650

    NCAA ACADEMIC ENHANCEMENT

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

Provenance

Return type
form_990
Tax year
2022
Filed
8 November 2023
IRS schema version
2022v5.0
Source object
202343189349308379

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

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