2026-01-21T16:30:57-05:00 2025-06-30 MITCHELL EMERT & HILL PC 416 ERIN DRIVE KNOXVILLE TN 379196205 990 2024-07-01 620693124 OHIO VALLEY CONFERENCE INC OHIO 6153711698 215 CENTERVIEW DRIVE SUITE 115 BRENTWOOD TN 37027 GREGORY WALTER ACTING COMMISSIONER 6153711698 2026-01-21 true true JAMES R CATES CPA P01774987 8655222396 2026-01-21 2024 2025-03-06 01:10:19Z GREGORY WALTER 215 CENTERVIEW DRIVE SUITE 115 BRENTWOOD TN 37027 11813349 false X WWW.OVCSPORTS.COM X 1948 TN PROVIDE OPPORTUNITY FOR ATHLETICS COMPETITION. 11 11 11 0 5240593 7521179 4447451 4100862 190272 191308 0 9878316 11813349 3767848 10487491 0 1005313 1171917 0 0 5877553 4459102 10650714 16118510 -772398 -4305161 9576604 5702000 412922 843479 9163682 4858521 X PROVIDE OPPORTUNITY FOR ATHLETICS COMPETITION. false false 14892493 10487491 4100862 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. 14892493 true false false false false false false false false false true false false true false true true false false false false false false false false false false true true true false false false false false false false false false false false false false false false false false true 71 0 true 11 true false false false false false false false false X 11 11 false false false false false false false true true false false true true true true true true true true false X GREGORY WALTER 6153711698 215 CENTERVIEW DR SUITE 115 BRENTWOOD TN 37027 BETH DEBAUCHE SEC-TREASURE 40.00 X 316010 0 76982 STEVEN BRIDGES DIRECTOR 1.00 X 0 0 0 DR CHRISTINA DRALE DIRECTOR 1.00 X 0 0 0 DR YANCY FREEMAN DIRECTOR 1.00 X 0 0 0 DR JAY GATRELL DIRECTOR 1.00 X 0 0 0 DR BRAD HODSON DIRECTOR 1.00 X 0 0 0 DR KRISTI MINDRUP DIRECTOR 1.00 X 0 0 0 DR JAMES T MINOR CHAIR 1.00 X X 0 0 0 DR JOSEPH A MORGAN DIRECTOR 1.00 X 0 0 0 DR PHILLIP OLDHAM DIRECTOR 1.00 X 0 0 0 DR JOHN PORTER VICE CHAIR 1.00 X X 0 0 0 DEWAYNE TUCKER DIRECTOR 1.00 X 0 0 0 316010 76982 1 false true false 467000 7054179 7521179 NCAA EQUAL CONFERENCE FUND 1744859 1744859 NCAA BKB PERFORMANCE FUND 1104546 1104546 TELEVISION CONTRACT FEES 872656 872656 OVC BASKETBALL TOURNAMENT 301271 301271 SPONSORSHIPS 76491 76491 1039 1039 4100862 188164 188129 35 3144 3144 3144 3144 11813349 4292135 35 1688876 1688876 8798615 8798615 316010 316010 563775 309682 254093 115878 11000 104878 112999 11550 101449 63255 46903 16352 80384 12000 68384 23223 11735 11488 44163 44163 98754 24000 74754 115528 85553 29975 67764 67764 14169 14169 59199 59199 ACADEMIC PERFORMANCE FUND 1458711 1458711 MEDIA 1245202 1245202 BOWL CHAMPIONSHIP SERIES 329186 329186 OVC BASKETBALL TOURNAMENT 294731 294731 628088 452822 175266 16118510 14892493 1226017 0 155265 193367 4524564 4775336 320245 254596 19523 39807 30360 239534 185233 42767 54301 4239360 629113 9576604 5702000 348870 599154 64052 244325 412922 843479 X 4633662 4261973 4530020 596548 9163682 4858521 9576604 5702000 -4305161 X false true X true X 7591093 7927152 4007219 5240593 7521179 32287236 7591093 7927152 4007219 5240593 7521179 32287236 32287236 139488 20889 73558 111617 98313 443865 32731101 22692300 0.98640 0.98640 X 239534 185233 54301 54301 VARIABLE ANNUITY 457(B) ACCOUNT 384788 RIGHT OF USE ASSET 244325 629113 X 11813349 11813349 11813349 16118510 16118510 16118510 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. false EASTERN ILLINOIS UNIVERSITY 600 LINCOLN AVENUE CHARLESTON IL 61920 376013590 196468 ATHLETIC COMPETITION UNIVERSITY OF ARKANSAS AT LITTLE RO 2801 S UNIVERSITY AVENUE LITTLE ROCK AR 72204 710236904 58400 ATHLETIC COMPETITION LINDENWOOD UNIVERSITY 209 S KINGSHIGHWAY ST CHARLES MO 63301 430652649 58400 ATHLETIC COMPETITION MOREHEAD STATE UNIVERSITY 111 PLAYFORTH PLACE ROOM 195 MOREHEAD KY 40351 611014029 196468 ATHLETIC COMPETITION SOUTHEAST MISSOURI STATE UNIVERSITY ONE UNIVERSITY PLAZA CAPE GIRARDEAU MO 63701 436003569 196468 ATHLETIC COMPETITION TENNESSEE TECHNOLOGICAL UNIVERSITY 1100 MCGEE BLVD COOKEVILLE TN 38505 620646806 236468 ATHLETIC COMPETITION UNIVERSITY OF TENNESSEE AT MARTIN 15 MOUNT PELIA ROAD ROOM 1022 MARTIN TN 38238 626001636 196468 ATHLETIC COMPETITION TENNESSEE STATE UNIVERSITY 217 STEWART STADIUM NASHVILLE TN 37209 620786119 196468 ATHLETIC COMPETITION SOUTHERN ILLINOIS UNIVERSITY EDWARD PO BOX 1129 EDWARDSVILLE IL 620261129 376005961 236468 ATHLETIC COMPETITION UNIVERSITY OF SOUTHERN INDIANA 8600 UNIVERSITY BLVD EVANSVILLE IN 47712 351308176 58400 ATHLETIC COMPETITION WESTERN ILLINOIS UNIVERSITY 103 WESTERN HALL 1 UNIVERSITY CIRCLE MACOMB IL 61455 370910458 58400 SPECIAL ASSISTANCE FUND 4685142 ACADEMIC ENHANCEMENT 1727652 GRANTS IN AID 1453448 SPORTS SPONSORSHIP 932373 SCHEDULE I, PAGE 1, PART I, LINE 2 THE CONFERENCE MONITORS USE OF GRANT FUNDS BY ENSURING COMPLIANCE WITH THE NCAA GUIDELINES FOR PROPER USAGE OF GRANT FUNDS. THE CONFERENCE SENDS GRANT FUNDS TO EACH MEMBER INSTITUTION AT THE BEGINNING OF THE SCHOOL YEAR. EACH MEMBER INSTITUTION'S ATHLETIC DIRECTOR, IN TURN, DISTRIBUTES FUNDS TO ELIGIBLE ATHLETES BASED ON NCAA GUIDELINES. AT THE END OF EACH SCHOOL YEAR, INTERNAL AUDITORS, AT EACH MEMBER'S INSTITUTION, PERFORMS AN AUDIT TO REVIEW COMPLIANCE WITH ELIGIBILITY GUIDELINES. EACH AUDIT REPORT IS THEN SUBMITTED TO THE CONFERENCE FOR REVIEW OF ANY DISCREPANCIES. false false false false false false false false false BETH DEBAUCHE SEC-TREASURER 316010 76982 392992 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. 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.