2024-11-12T13:44:31-06:00 2024-06-30 351178661 BLUE & CO LLC 12800 N MERIDIAN ST STE 400 CARMEL IN 46032 990 2023-07-01 351979089 HORIZON LEAGUE INC HORI 3172375622 129 E MARKET STREET 900 INDIANAPOLIS IN 46204 JULIE ROE LACH COMMISSIONER 3172375622 2024-11-12 1 1 ANGELA N CRAWFORD CPA P00573197 3178488920 2024-11-12 2023 2024-10-15 13:58:12Z JULIE ROE LACH 129 E MARKET STREET 900 INDIANAPOLIS IN 46204 13201655 0 X WWW.HORIZONLEAGUE.ORG X 1978 IN 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. 11 11 13 50 0 0 3337533 2964234 4892422 5038124 122025 210743 0 0 8351980 8213101 3219039 2882088 0 0 1144369 1285385 0 0 0 5228798 4135314 9592206 8302787 -1240226 -89686 12816702 13216797 4552687 4254470 8264015 8962327 X 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. 0 0 2457842 2557668 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 2023-24, THE LEAGUE SUPPORTED STUDENT-ATHLETES NAME, IMAGE AND LIKENESS SERVICES. THE LEAGUE SUPPORTED SERVICES TOWARDS THE GOAL OF BASKETBALL IMPROVEMENT. THE LEAGUE PROMOTES AND MARKETS MEMBER INSTITUTIONS AND THEIR STUDENT ATHLETES' ACCOMPLISHMENTS THROUGH OUR WEBSITE AND SOCIAL MEDIA PLATFORMS. 2882088 2882088 IN 2023-24, 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. 1604350 1604350 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. 847697 251106 IN 2023-24, THE HORIZON LEAGUE HELD 19 CHAMPIONSHIPS. THERE WERE 37 DAYS OF CHAMPIONSHIP COMPETITION IN 2023-24. 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, OUR LEAGUE WEBSITE (HORIZONLEAGUE.ORG) AND LOCAL MEDIA COVERAGE. 193739 625000 IN 2023-24, 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, ESPNU OR ESPN+. A TOTAL OF 683 SPORTING EVENTS, WHICH INCLUDED REGULAR SEASON AND CHAMPIONSHIP EVENTS, WERE SHOWN IN 2023-24, REACHING AN AUDIENCE OF 2.97 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. 1041436 876106 7985716 1 1 0 0 0 0 0 0 0 0 1 0 0 1 1 1 1 0 0 0 0 0 0 0 0 0 0 1 1 1 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 54 0 1 13 1 0 0 0 0 0 1 1 0 0 0 0 0 0 X 11 11 0 0 0 0 0 0 0 1 1 1 0 1 1 1 1 1 1 1 1 0 IN X BETH OPELL DIRECTOR OF FINANCE 3172375622 129 E MARKET STREET STE 900 INDIANAPOLIS IN 46204 ORA PESCOVITZ CHAIR 1.00 X X 0 0 0 MICHAEL ALEXANDER TREASURER 1.00 X X 0 0 0 SUSAN EDWARDS VICE CHAIR 1.00 X X 0 0 0 LAURA BLOOMBERG BOARD MEMBER 1.00 X 0 0 0 BILL JOHNSON BOARD MEMBER 1.00 X 0 0 0 RON ELSENBAUMER BOARD MEMBER 1.00 X 0 0 0 LATHA RAMCHAND BOARD MEMBER 1.00 X 0 0 0 MARK MONE BOARD MEMBER 1.00 X 0 0 0 CADY SHORT-THOMPSON BOARD MEMBER 1.00 X 0 0 0 MICHELLE PATRICK BOARD MEMBER 1.00 X 0 0 0 DONALD TAYLOR BOARD MEMBER 1.00 X 0 0 0 BETH OPELL DIRECTOR OF FINANCE 40.00 X 78552 0 46513 JULIE ROE LACH COMMISSIONER 40.00 X 327671 0 98460 CHRISTINE NEUMAN CHIEF OPERATING OFFICER 40.00 X 102076 0 32521 508299 0 177494 2 0 1 0 0 2964234 82146 2964234 NCAA REVENUES 900099 2231016 2231016 NCAA ACADEMIC PERFORMANCE 900099 1604350 1604350 TELEVISION REVENUE 900099 625000 625000 NCAA LEAGUE GRANT 900099 307201 307201 MEN'S AND WOMEN'S BASKETBALL TOUR 900099 251106 251106 19451 19451 5038124 225180 225180 4974117 4988554 -14437 -14437 -14437 8213101 5038124 0 210743 1557435 1557435 1324653 1324653 556203 398453 157750 481038 460460 20578 51345 46357 4988 133521 133521 63278 53786 9492 20447 17380 3067 17256 14668 2588 27319 27319 72036 61231 10805 220610 220610 52398 44538 7860 17547 14915 2632 107441 91325 16116 137147 116575 20572 75974 64577 11397 34656 29458 5198 76797 65277 11520 NCAA ACADEMIC PERFORMAN 1604350 1604350 OTHER LEAGUE CHAMPIONSH 444375 444375 LEAGUE BASKETBALL CHAMP 403322 403322 NCAA GRANT EXPENSES 302201 302201 521438 516249 5189 8302787 7985716 317071 0 301527 127754 65165 2043935 1320977 951424 87937 36940 212952 164863 75375 48089 9302378 8343122 151353 225976 1511990 1439557 12816702 13216797 449787 93176 3189289 3266108 913611 895186 4552687 4254470 X 8264015 8962327 8264015 8962327 12816702 13216797 -89686 787998 0 X X 0 1 X 1 0 X 1642752 3460486 3355262 3337533 2964234 14760267 4098195 3278565 4382539 4892422 5038124 21689845 5740947 6739051 7737801 8229955 8002358 36450112 0 0 0 36450112 185016 141385 188282 201841 225180 941704 185016 141385 188282 201841 225180 941704 950379 950379 5925963 6880436 8876462 8431796 8227538 38342195 0.95070 0.94820 0.02460 0.02540 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 43100 43100 0 169852 121763 48089 48089 REFUNDABLE ADVANCE 840980 RIGHT-OF-USE ASSET UNDER OPERATING LEASE 598577 1439557 DEFERRED COMPENSATION PLANS PAYABLE 225976 OPERATING LEASE LIABILITY 669210 895186 X 8983490 787998 9710 797708 8185782 27319 27319 8213101 8285178 9710 9710 8275468 27319 27319 8302787 PART X, LINE 2: THE LEAGUE IS ORGANIZED AS A NOT-FOR-PROFIT CORPORATION OTHER THAN A PRIVATE FOUNDATION, AND IS EXEMPT FROM INCOME TAX UNDER SECTION 501(C)(3) OF THE UNITED STATES INTERNAL REVENUE CODE AND SIMILAR STATE LAWS. ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA REQUIRE MANAGEMENT TO EVALUATE TAX POSITIONS TAKEN BY THE LEAGUE AND RECOGNIZE A TAX LIABILITY IF THE LEAGUE HAS TAKEN AN UNCERTAIN POSITION THAT MORE LIKELY THAN NOT WOULD NOT BE SUSTAINED UPON EXAMINATION BY VARIOUS FEDERAL AND STATE TAXING AUTHORITIES. MANAGEMENT BELIEVES THAT AS OF JUNE 30, 2024 AND 2023, THERE ARE NO UNCERTAIN POSITIONS TAKEN OR EXPECTED TO BE TAKEN THAT WOULD REQUIRE RECOGNITION OF A LIABILITY OR DISCLOSURE IN THE ACCOMPANYING FINANCIAL STATEMENTS. THE LEAGUE HAS FILED ITS FEDERAL AND STATE INCOME TAX RETURNS FOR PERIODS THROUGH JUNE 30, 2023 AND IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS. HOWEVER, AS OF THE DATE THE FINANCIAL STATEMENTS WERE AVAILABLE TO BE ISSUED, THERE WERE NO AUDITS FOR ANY TAX PERIODS IN PROGRESS. THESE INCOME TAX RETURNS ARE GENERALLY OPEN TO EXAMINATION BY THE RELEVANT TAXING AUTHORITIES FOR A PERIOD OF THREE YEARS FROM THE LATER OF THE DATE THE RETURN WAS FILED OR ITS DUE DATE (INCLUDING APPROVED EXTENSIONS). 1 CLEVELAND STATE UNIVERSITY 2121 EUCLID AVENUE CLEVELAND OH 44115 340966056 GOVT 141585 0 NCAA ACADEMIC ENHANCEMENT IU-INDIANAPOLIS 420 UNIVERSITY BLVD INDIANAPOLIS IN 46202 356001673 GOVT 141585 0 NCAA ACADEMIC ENHANCEMENT NORTHERN KENTUCKY UNIVERSITY NUNN DRIVE HIGHLAND HEIGHTS KY 41099 611010545 GOVT 141585 0 NCAA ACADEMIC ENHANCEMENT OAKLAND UNIVERSITY 318 MEADOW BROOK RD ROCHESTER MI 48309 381714400 GOVT 141585 0 NCAA ACADEMIC ENHANCEMENT UNIVERSITY OF DETROIT MERCY 4001 W MCNICHOLS RD DETROIT MI 48221 381360586 GOVT 141585 0 NCAA ACADEMIC ENHANCEMENT UNIVERSITY OF WISCONSIN - GREEN BAY 2420 NICOLET DRIVE GREEN BAY WI 54311 391805963 GOVT 141585 0 NCAA ACADEMIC ENHANCEMENT UNIVERSITY OF WISCONSIN - MILWAUKEE PO BOX 340 MILWAUKEE WI 53201 391805963 GOVT 141585 0 NCAA ACADEMIC ENHANCEMENT WRIGHT STATE UNIVERSITY 3640 COLONEL GLENN HIGHWAY DAYTON OH 45435 310732831 GOVT 141585 0 NCAA ACADEMIC ENHANCEMENT YOUNGSTOWN STATE UNIVERSITY ONE UNIVERSITY PLAZA YOUNGSTOWN OH 44555 341011998 GOVT 141585 0 NCAA ACADEMIC ENHANCEMENT PURDUE UNIVERSITY FORT WAYNE 2101 COLISEUM BLVD FORT WAYNE IN 46805 356002041 GOVT 141585 0 NCAA ACADEMIC ENHANCEMENT ROBERT MORRIS UNIVERSITY 6001 UNIVERSITY BLVD MOON TOWNSHIP PA 15108 251120678 GOVT 141585 0 NCAA ACADEMIC ENHANCEMENT 11 STUDENT ATHLETE GRANTS 3000 1324653 SCHEDULE I, PART III: NCAA SAF GRANT MONIES ARE DISBURSED TO STUDENT-ATHLETES OF THE HORIZON LEAGUE. MEMBER INSTITUTIONS' ATHLETIC DEPARTMENTS ARE RESPONSIBLE FOR ENSURING THAT SAF FUNDS ARE USED FOR NCAA-APPROVED PURPOSES. AT THE END OF EACH FISCAL YEAR, MEMBER ATHLETIC DEPARTMENTS REPORT TO THE NCAA ON HOW THE SAF FUNDS WERE SPENT AND ON THE NUMBER OF STUDENT-ATHLETES WHO BENEFITED FROM THE FUNDS. THE LEAGUE REVIEWS THIS ANNUAL REPORTING AND SUBMITS A FINAL REPORT TO THE NCAA IN AUGUST OF EACH YEAR. X X 1 1 X X X 0 0 0 0 0 0 0 0 0 JULIE ROE LACH COMMISSIONER 320433 0 3000 0 4238 0 63458 0 35002 0 426131 0 0 0 X SPORTS EQUIPMENT 5 55668 FMV X SUPPLIES 1 10923 FMV X SIGNAGE 1 10355 FMV X AWARDS AND PROMOTIONS 1 5200 FMV 0 0 0 FORM 990, PART VI, SECTION B, LINE 11B AFTER OBTAINING A PRELIMINARY DRAFT OF THE FORM 990 FROM OUR CPA FIRM, THE LEAGUE WILL DISTRIBUTE THIS TO OUR BOARD OF DIRECTORS, WITH THE REQUEST THAT THEY REVIEW FOR ONE WEEK. DURING THIS ONE-WEEK PERIOD, DIRECTORS WILL HAVE THE OPPORTUNITY TO SEEK CLARIFICATION OF ANY AREA ON THE 990 AND ANY CHANGES WILL BE MADE AFTER DISCUSSION WITH OUR CPA FIRM. AT THE END OF THIS PERIOD, THE FORM 990 WILL BE SIGNED AND FILED WITH THE IRS. FORM 990, PART VI, SECTION B, LINE 12C THE HORIZON LEAGUE MONITORS AND ENFORCES COMPLIANCE WITH OUR WRITTEN CONFLICT OF INTEREST (COI) POLICY IN THE FOLLOWING WAYS. THE LEAGUE'S CONFLICT OF INTEREST POLICY EXPLAINS IN DETAIL THE ACTIONS THAT MAY CONSTITUTE A CONFLICT. THIS POLICY IS ISSUED REGULARLY (ANNUALLY) TO ALL MEMBERS OF OUR BOARD OF DIRECTORS AND OUR COMMISSIONER, ALONG WITH A CONFLICT OF INTEREST STATEMENT. THESE COI STATEMENTS MUST BE FILLED OUT BY ALL MEMBERS, WITH ANY POTENTIAL CONFLICTS LISTED AND EACH MEMBER'S SIGNATURE. ONCE THE LEAGUE RECEIVES FROM EACH DIRECTOR AND THE COMMISSIONER THESE SIGNED STATEMENTS, LEGAL COUNSEL FOR THE LEAGUE REVIEWS THESE FOR ANY SITUATIONS THAT MIGHT CONSTITUTE AN ACTUAL CONFLICT. IF A CONFLICT OF INTEREST IS INDICATED, IT IS REPORTED TO THE LEAGUE'S BOARD OF DIRECTORS. FORM 990, PART VI, SECTION B, LINE 15 THE HORIZON LEAGUE DIRECTORS' POSITIONS ARE UNPAID. THE PROCESS OF DETERMINING THE HORIZON LEAGUE COMMISSIONER'S SALARY AND BENEFITS BEGINS WITH STAFF ACQUIRING COMPARATIVE DATA FOR SALARY AND BENEFITS FROM CO-HORT CONFERENCE'S COMMISSIONERS. THE HORIZON LEAGUE EXECUTIVE COMMITTEE OF THE BOARD OF DIRECTORS THEN MEETS, EXCLUSIVE OF THE COMMISSIONER'S PRESENCE, AND DISCUSSES THE COMMISSIONER'S SALARY AND BENEFITS FOR THE UPCOMING YEAR IN THE CONTEXT OF THE COMPARATIVE DATA. THE FULL BOARD AGREES ON COMPENSATION AND APPROVED SALARY AND BENEFITS ARE COMMUNICATED TO THE COMMISSIONER BY THE BOARD CHAIRPERSON. FORM 990, PART VI, SECTION C, LINE 19 THE HORIZON LEAGUE MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. ONCE A REQUEST IS RECEIVED AT THE HORIZON LEAGUE OFFICE, A COPY OF THE REQUESTED DOCUMENT, POLICY OR STATEMENT WILL BE MAILED TO THAT INDIVIDUAL. FORM 990, PART XII, LINE 2C: THE BOARD OF DIRECTORS OVERSEES THE SELECTION OF THE INDEPENDENT ACCOUNTANTS AND THE AUDIT PROCESS. THIS PROCESS HAS NOT CHANGED FROM PRIOR YEARS.