2025-12-02T09:08:23-06:00 2025-06-30 410746749 CLIFTONLARSONALLEN LLP 301 SW ADAMS STREET SUITE 1000 PEORIA IL 61602 990 2024-07-01 352046329 GREAT LAKES VALLEY CONFERENCE INC GREA 3172372105 201 S CAPITOL AVE PAN AM PLAZA 5 INDIANAPOLIS IN 46225 JIM NAUMOVICH COMMISSIONER 3172372105 2025-12-01 1 1 ANDREW SMITH CPA P01518894 3096714500 2025-11-26 2024 2025-03-06 01:10:19Z JIM NAUMOVICH 201 S CAPITOL AVE PAN AM PLAZA 560 INDIANAPOLIS IN 46225 1574053 0 X WWW.GLVCSPORTS.ORG X 1978 IN ADMINISTRATION AND PROMOTION OF NCAA DIVISION II SPORTS AT 15 MIDWEST UNIVERSITIES THAT ARE MEMBER INSTITUTIONS. 15 15 5 100 0 0 505000 650000 791126 803690 38240 35755 47712 33910 1382078 1523355 5000 5000 0 0 567249 548235 0 0 0 1034379 1026571 1606628 1579806 -224550 -56451 1097068 1098740 172188 212135 924880 886605 ADMINISTRATION AND PROMOTION OF NCAA DIVISION II SPORTS AT 15 MIDWEST UNIVERSITIES THAT ARE MEMBER INSTITUTIONS. 0 0 506943 558140 SPORTS STRATEGIC INITIATIVE PROGRAMS - LEADERSHIP AND RESOURCES PROVIDED TO ENABLE ITS MEMBERS TO ENGAGE IN INTERCOLLEGIATE ATHLETIC COMPETITION AND TO FOSTER SPORTSMANSHIP, ETHICAL CONDUCT, MUTUAL RESPECT AND CONFIDENCE AMOUNG ITS MEMBER INSTITUTIONS. 589766 5000 280971 SPORTS TOURNAMENTS - INTERCOLLEGIATE TOURNAMENTS ORGANIZED BY GLVC FOR THEIR MEMBER INSTITUTIONS. 1096709 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 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 70 0 1 5 1 0 0 0 0 0 0 0 0 0 0 0 0 X 15 15 0 0 0 0 1 0 1 1 1 0 0 1 0 0 0 1 0 0 X JIM NAUMOVICH 3172375633 201 S CAPITOL AVE PAN AM PLAZA 560 INDIANAPOLIS IN 46225 DR JEFF FREDERICK PRESIDENT 1.00 X X 0 0 0 DR JANET GOOCH COUNCIL MEMBER 1.00 X 0 0 0 DR TANUJA SINGH COUNCIL MEMBER 1.00 X 0 0 0 DR DAVID LIVINGSTON VICE CHAIR 1.00 X X 0 0 0 DR JOHN MOSELEY COUNCIL MEMBER 1.00 X 0 0 0 DR MARK LOMBARDI COUNCIL MEMBER 1.00 X 0 0 0 MR DANIEL DOBBINS TREASURER 1.00 X X 0 0 0 DR MOHAMMAD DEHGHANI COUNCIL MEMBER 1.00 X 0 0 0 DR KRISTIN SOBOLIK COUNCIL MEMBER 1.00 X 0 0 0 DR BRIAN MCGEE COUNCIL MEMBER 1.00 X 0 0 0 DR SANDRA CASSADY COUNCIL MEMBER 1.00 X 0 0 0 DR RICHARD J MELSON COUNCIL MEMBER 1.00 X 0 0 0 DR SUSAN THOMAS CHAIR 1.00 X X 0 0 0 MS KATHY FRANKEN COUNCIL MEMBER 1.00 X 0 0 0 MS SUSAN CHAMBERS INTERIM PRESIDENT 1.00 X X 0 0 0 MR JIM NAUMOVICH COMMISSIONER 40.00 X 196910 0 56839 196910 0 56839 1 0 1 0 0 477500 172500 650000 SPORTS PROGRAMS 711300 589183 589183 GLVCSN PAY-PER-VIEW 516100 214507 214507 803690 29279 29279 10276 3800 6476 6476 6476 45387 46898 -1511 -1511 OTHER REVENUE 711300 35421 35421 35421 1523355 839111 0 34244 X 5000 5000 382531 172139 210392 118557 85725 32832 4590 4274 316 12783 11578 1205 29774 15719 14055 18675 18675 28502 28502 2272 2272 64522 64522 31802 31802 35627 9395 26232 11906 11906 19276 19276 TOURNAMENT PROGRAMS 434584 434584 TELEVISION NETWORK 183919 183919 CONFERENCE GRANT AWARD 141789 141789 AWARDS 32249 32249 21448 338 21110 1579806 1096709 483097 0 803152 672976 16293 22159 9212 5864 880 58252 58252 0 0 218117 240812 49414 156929 1097068 1098740 25547 52329 100000 46641 159806 172188 212135 X 924880 886605 924880 886605 1097068 1098740 -56451 18176 0 X X 0 1 X 1 0 X 285250 908717 707586 505000 650000 3056553 506187 608917 600827 854960 849077 3419968 791437 1517634 1308413 1359960 1499077 6476521 0 310620 307288 324691 331336 327995 1601930 310620 307288 324691 331336 327995 1601930 4874591 420 250 4800 32990 29279 67739 420 250 4800 32990 29279 67739 9644 21304 101043 35389 35421 202801 801501 1539188 1414256 1428339 1563777 6747061 0.72250 0.72440 0.01000 0.00630 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 58252 58252 0 0 RIGHT-OF-USE ASSET 156929 156929 RIGHT-OF-USE LIABILITY 159806 159806 X 1541531 18176 18176 1523355 0 1523355 1579806 0 1579806 0 1579806 PART X, LINE 2: THE ORGANIZATION IS A NOT-FOR-PROFIT CORPORATION, EXEMPT FROM INCOME TAXES UNDER SECTION 501(C)(3) OF THE U.S. INTERNAL REVENUE CODE AND HAS BEEN CLASSIFIED AS AN ORGANIZATION THAT IS NOT A PRIVATE FOUNDATION UNDER SECTION 509(A)(3). THE ORGANIZATION IS SUBJECT TO UNRELATED BUSINESS INCOME TAX ON ANY ACTIVITIES UNRELATED TO ITS TAX-EXEMPT PURPOSE, OF WHICH THE ORGANIZATION HAD NONE FOR THE YEARS ENDED JUNE 30, 2025 AND 2024. CONSEQUENTLY, THE ACCOMPANYING FINANCIAL STATEMENTS DO NOT REFLECT ANY PROVISION FOR INCOME TAXES. ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA REQUIRE MANAGEMENT TO EVALUATE TAX POSITIONS TAKEN BY THE ORGANIZATION AND RECOGNIZE A TAX LIABILITY IF THE ORGANIZATION HAS TAKEN AN UNCERTAIN POSITION THAT MORE LIKELY THAN NOT WOULD NOT BE SUSTAINED UPON EXAMINATION BY THE IRS. MANAGEMENT HAS ANALYZED THE TAX POSITIONS TAKEN BY THE ORGANIZATION, AND HAS CONCLUDED THAT AS OF JUNE 30, 2025, THERE ARE NO UNCERTAIN POSITIONS TAKEN OR EXPECTED TO BE TAKEN THAT WOULD REQUIRE RECOGNITION OF A LIABILITY OR DISCLOSURE IN THE FINANCIAL STATEMENTS. THE U.S. FEDERAL AND STATE INCOME TAX RETURNS OF THE ORGANIZATION ARE SUBJECT TO EXAMINATION BY THE IRS AND STATE TAXING AUTHORITIES, GENERALLY FOR THREE YEARS AFTER THEY WERE FILED. X X X X 0 0 0 0 0 0 0 0 0 MR JIM NAUMOVICH COMMISSIONER 196910 0 0 0 0 0 15753 0 41086 0 253749 0 0 0 PART I, LINE 3 THE EXECUTIVE COMMITTEE OF THE GLVC COUNCIL OF PRESIDENTS SOLICITS FEEDBACK FROM THE LEAGUE'S ATHLETIC DIRECTORS AND FACULTY ATHLETIC REPRESENTATIVES AS PART OF THE ANNUAL PERFORMANCE EVALUATION OF THE COMMISSIONER. THEY USE THIS INFORMATION AS WELL AS SALARY DATA FROM THE NCAA DIVISION II CONFERENCE COMMISSIONERS ASSOCIATION FINANCIAL SURVEY TO RECOMMEND THE ANNUAL SALARY FOR THE COMMISSIONER. THE EXECUTIVE COMMITTEE'S RECOMMENDATION IS AN ACTION ITEM FOR THE ENTIRE COUNCIL OF PRESIDENTS MAY MEETING. FORM 990, PART VI, SECTION A, LINE 1A THE EXECUTIVE COMMITTEE IS COMPRISED OF PRESIDENTS/CHANCELLORS WHO SERVE AS CHAIR, VICE CHAIR, AND TREASURER OF THE GLVC. FORM 990, PART VI, SECTION A, LINE 6 MEMBERS OF THE ORGANIZATION CONSIST OF MEMBER INSTITUTIONS. NEW MEMBER SCHOOLS ARE SELECTED PURSUANT TO POLICIES OUTLINED IN THE CONFERENCE HANDBOOK. FORM 990, PART VI, SECTION A, LINE 7B THE COUNCIL OF PRESIDENTS HAS ONE MEMBER FROM EACH MEMBER INSTITUTION AND APPROVES ALL DECISIONS. THE INDIVIDUAL IS THE CEO OF THE MEMBER INSTITUTION. FORM 990, PART VI, SECTION B, LINE 11B THE DRAFT OF THE FORM 990 IS PRESENTED TO THE FINANCE COMMITTEE FOR REVIEW AND APPROVAL. THE FINAL DOCUMENT IS THEN CIRCULATED TO THE ENTIRE BOARD OF PRESIDENTS. FORM 990, PART VI, SECTION B, LINE 15A THE GLVC COUNCIL OF PRESIDENTS CONDUCTS AN ANNUAL REVIEW OF THE COMMISSIONER EACH MAY, AFTER SOLICITING FEEDBACK FROM THE LEAGUE'S ATHLETIC DIRECTORS AND FACULTY ATHLETIC REPRESENTATIVES. A FORMAL WRITTEN DOCUMENT IS USED AS THE EVALUATION INSTRUMENT IN THIS PROCESS. THE COUNCIL ALSO REVIEWS SALARY DATA AVAILABLE FROM THE NCAA DIVISION II CONFERENCE COMMISSIONERS ASSOCIATION (CCA) ANNUAL SURVEY WHEN DETERMING THE COMPENSATION LEVEL FOR THE FOLLOWING FISCAL YEAR. FORM 990, PART VI, SECTION C, LINE 19 CONSISTENT WITH THE REQUIREMENTS OF SECTION 6104(D) OF THE INTERNAL REVENUE CODE AND REGULATIONS THEREUNDER, COPIES OF THE IRS FORM 990 AND APPLICATION FOR EXEMPTION SHALL BE MADE AVAILABLE UPON REQUEST, IN A TIMELY MANNER, AND SUBJECT TO CHARGES PERMITTED BY THE LAW TO ANY INDIVIDUALS WHO REQUEST IT. OTHER GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS ARE MADE AVAILABLE UPON REQUEST TO THE INDIVIDUALS REQUESTING THEM. FORM 990, PART IX, LINE 24E MISCELLANEOUS: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 12,836. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 12,836. BANK FEES: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 6,175. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 6,175. DUES: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 2,099. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 2,099. MEMBERSHIP: PROGRAM SERVICE EXPENSES 338. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 338. FORM 990 PART XII, LINE 2C: THE ORGANIZATION HAS NOT CHANGED ITS OVERSIGHT PROCESS OR SELECTION PROCESS DURING THE TAX YEAR.