Horizon League Inc in Indianapolis, Indiana (IN)

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Horizon League Inc
Employer Identification Number (EIN)351979089
Name of OrganizationHorizon League Inc
Address201 S Capitol Ave Ste 500, Indianapolis, IN 46225-1089
ActivitiesDescribed in section 509(a)(2) of the Code, Amateur athletic association
SubsectionEducational Organization
Ruling Date09/1996
DeductibilityContributions are deductible
FoundationOrganization which receives a substantial part of its support from a governmental unit or the general public
OrganizationCorporation
Exempt Organization StatusUnconditional Exemption
Tax Period06/2012
Assets$5,000,000 to $9,999,999
Income$5,000,000 to $9,999,999
Filing Requirement990 (all other) or 990EZ return
Asset Amount$5,781,879
Amount of Income$7,923,316
Form 990 Revenue Amount$7,026,553
National Taxonomy of Exempt Entities (NTEE)Recreation, Sports, Leisure, Athletics: Sports Training Facilities, Agencies


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Amount of income in 2012: $7,923,316
Horizon League Inc: 

 $7,923,316
Other organizations performing similar types of work: 

 $271,970

Assets in 2012: $5,781,879
This organization: 

 $5,781,879
Other organizations performing similar types of work: 

 $236,702

Expenses in 2007: $4,032,296
This organization: 

 $4,032,296
Other organizations performing similar types of work: 

 $8,043,949

Income to expenses ratio in 2007: 1.1
Horizon League Inc: 

 1.1
Other organizations performing similar types of work: 

 1.0

Expenses allocated to program services in 2007: 95.1%
This organization: 

 95.1%
Other organizations performing similar types of work: 

 93.8%

Number of employees in 2007: 12
Horizon League Inc: 

 12
Other organizations performing similar types of work: 

 26

Employees paid over $50,000 in 2007: 41.7%
Horizon League Inc: 

 41.7%
Other organizations performing similar types of work: 

 26.9%

Grants share in income in 2007: 0.0%
This organization: 

 0.0%
Other organizations performing similar types of work: 

 8.3%

Financial snapshot ($)

Revenue for 2007

Assets at end of 2007

Expenses for 2007

Functional Expenses for 2007 ($)

Income-Producing Activities for 2007

Revenue, Expenses, and Changes in Net Assets or Fund Balances
20002001200220032004200520062007
Total revenue$2,071,771$2,069,946$2,546,121$3,271,217$3,499,987$3,240,624$3,790,298$4,337,087
Contributions, gifts, grants, and similar amounts received$457,488$455,387$371,443$586,783$549,625$0$0$0
Contributions to donor advised funds$0$0
Direct public support$457,488$455,387$371,443$0$0$0$0$0
Indirect public support$0$0$0$586,783$549,625$0$0$0
Government contributions (grants)$0$0$0$0$0$0$0$0
Program service revenue including government fees and contracts$1,533,572$1,515,634$2,011,044$2,453,148$2,767,538$3,031,824$3,620,861$4,187,845
Membership dues and assessments$100,000$194,852$142,250$142,250$142,250$142,250$92,250$67,000
Interest on savings and temporary cash investments$19,192$3,331$4,991$3,626$4,018$16,872$20,563$13,179
Dividends and interest from securities$10,495$11,926$9,981$3,989$5,637$22,640$27,532$38,958
Net rental income or (loss)$0$0$0$0$0$0$0$0
Gross rents$0$0$0$0$0$0$0$0
Less: rental expenses$0$0$0$0$0$0$0$0
Other investment income$-48,976$-109,377$6,412$81,421$30,919$0$0$0
Gain or (loss) from sales of assets other than inventory$0$-1,807$0$0$0$27,038$29,092$30,105
Gross amount from sales of assets other than inventory$0$145$0$0$0$34,238$29,211$30,440
Less: cost or other basis and sales expenses$0$1,952$0$0$0$7,200$119$335
Net income or (loss) from special events and activities$0$0$0$0$0$0$0$0
Gross revenue$0$0$0$0$0$0$0$0
Less: direct expenses other than fundraising expenses$0$0$0$0$0$0$0$0
Gross profit or (loss) from sales of inventory$0$0$0$0$0$0$0$0
Gross sales of inventory, less returns and allowances$0$0$0$0$0$0$0$0
Less: cost of goods sold$0$0$0$0$0$0$0$0
Other revenue$0$0$0$0$0$0$0$0
Total expenses$2,579,577$2,076,415$2,439,667$2,807,400$3,447,856$3,131,357$3,601,066$4,032,296
Program services$2,419,429$1,981,690$2,279,645$2,655,363$3,259,651$2,961,786$3,422,437$3,834,109
Management and general$160,148$94,725$160,022$152,037$188,205$169,571$178,629$198,187
Fundraising$0$0$0$0$0$0$0$0
Payments to affiliates$0$0$0$0$0$0$0$0
Net assets or fund balances at end of year$602,040$595,571$702,025$1,165,842$1,217,973$1,119,195$1,363,005$1,561,071
Excess or (deficit) for the year$-507,806$-6,469$106,454$463,817$52,131$109,267$189,232$304,791
Net assets or fund balances at beginning of year$1,109,846$602,040$595,571$702,025$1,165,842$1,217,973$1,119,195$1,363,005
Other changes in net assets or fund balances$0$0$0$0$0$-208,045$54,578$-106,725
Statement of Functional Expenses (for 2007)
TotalProgram servicesManagement and generalFundraising
Total functional expenses$4,032,296$3,834,109$198,187$0
Grants paid from donor advised funds$0
Other grants and allocations$808,174
Specific assistance to individuals$0
Benefits paid to or for members$0
Compensation of current officers, directors, key employees, etc.$276,500$221,200$55,300$0
Compensation of former officers, directors, key employees, etc.$0$0$0$0
Compensation and other distributions, not included above, to disqualified persons (as defined under section 4958(f)(1)) and persons described in section 4958(c)(3)(B)$0$0$0$0
Salaries and wages of employees not included above$294,521$262,898$31,623$0
Pension plan contributions not included above$63,460$61,981$1,479$0
Employee benefits not included above$110,017$106,919$3,098$0
Payroll taxes$47,383$43,093$4,290$0
Professional fundraising fees$0$0$0$0
Accounting fees$10,617$0$10,617$0
Legal fees$11,494$0$11,494$0
Supplies$40,398$35,701$4,697$0
Telephone$0$0$0$0
Postage and shipping$11,393$10,068$1,325$0
Occupancy$37,436$33,084$4,352$0
Equipment rental and maintenance$0$0$0$0
Printing and publications$27,299$24,126$3,173$0
Travel$83,332$82,182$1,150$0
Conferences, conventions, and meetings$77,357$68,363$8,994$0
Interest$9,893$8,743$1,150$0
Depreciation, depletion, etc.$25,680$22,694$2,986$0
Other expenses not covered above$2,097,342$2,044,883$52,459$0
Balance Sheets
20002001200220032004200520062007
Total assets$1,344,164$963,723$1,252,451$1,409,446$1,685,800$1,458,564$1,834,832$2,126,376
Cash - non-interest-bearing$0$0$0$0$0$249,257$654,583$1,094,175
Savings and temporary cash investments$210,024$76,980$139,001$478,446$373,325$0$0$0
Accounts receivable less allowance for doubtful accounts$376,016$226,122$372,471$118,343$412,449$267,894$74,149$20,906
Pledges receivable less allowance for doubtful accounts$0$0$0$0$0$0$0$0
Grants receivable$0$0$0$0$0$0$0$0
Receivables from current and former officers, directors, trustees, and key employees$0$0$0$0$0$0$0$0
Receivables from other disqualified persons (as defined under section 4958(f)(1)) and persons described in section 4958(c)(3)(B)$0$0
Other notes and loans receivable less allowance for doubtful accounts$0$0$0$0$0$0$0$0
Inventories for sale or use$0$0$0$0$0$0$0$0
Prepaid expenses and deferred charges$9,267$17,237$4,975$36,227$34,335$40,455$26,551$17,272
Investments - publicly-traded securities$0$0
Investments - other securities$710,796$613,345$715,522$760,703$842,724$875,783$987,103$949,776
Investments - land, buildings, and equipment less accumulated depreciation$0$0$0$0$0$0$0$0
Investments - other$0$0$0$0$0$0$0$0
Land, buildings, and equipment less accumulated depreciation$38,061$30,039$20,482$15,727$22,967$25,175$39,985$44,247
Other assets, including program-related investments$0$0$0$0$0$0$52,461$0
Total liabilities$742,124$368,152$550,426$243,604$467,827$339,369$471,827$565,305
Accounts payable and accrued expenses$531,720$13,868$16,641$110,447$243,308$231,159$93,667$21,241
Grants payable$0$0$0$0$0$0$0$0
Deferred revenue$100,399$103,184$82,341$68,735$97,224$107,998$109,936$343,871
Loans from officers, directors, trustees, and key employees$0$0$0$0$0$0$0$0
Tax-exempt bond liabilities$0$0$0$0$0$0$0$0
Mortgages and other notes payable$0$0$0$0$0$0$0$0
Other liabilities$110,005$251,100$451,444$64,422$127,295$212$268,224$200,193
Total liabilities and net assets/fund balances$1,344,164$963,723$1,252,451$1,409,446$1,685,800$1,458,564$1,834,832$2,126,376
Total net assets or fund balances$602,040$595,571$702,025$1,165,842$1,217,973$1,119,195$1,363,005$1,561,071
Reconciliation of Revenue per Audited Financial Statements With Revenue per Return
20002001200220032004200520062007
Total revenue$2,071,771$2,069,946$2,546,121$3,271,217$3,499,987$3,240,624$3,790,298$4,337,087
Total revenue, gains, and other support per audited financial statements$2,071,771$2,069,946$2,546,121$3,271,217$3,499,987$3,224,006$3,844,995$4,230,697
Other expenses$0$0$0$0$0$-23,818$54,578$-106,725
Net unrealized gains on investments$0$0$0$0$0$-23,818$54,578$-106,725
Donated services and use of facilities$0$0$0$0$0$0$0$0
Recoveries of prior year grants$0$0$0$0$0$0$0$0
Other$0$0$0$0$0$0$0$0
Other revenue$0$0$0$0$0$-7,200$-119$-335
Investment expenses$0$0$0$0$0$0$0$0
Other$0$0$0$0$0$-7,200$-119$-335
Reconciliation of Expenses per Audited Financial Statements With Expenses per Return
20002001200220032004200520062007
Total expenses$2,579,577$2,076,415$2,439,667$2,807,400$3,447,856$3,131,357$3,601,066$4,032,296
Total expenses and losses per audited financial statements$2,579,577$2,076,415$2,439,667$2,807,400$3,447,856$3,138,557$3,601,185$4,032,631
Other revenue$0$0$0$0$0$7,200$119$335
Donated services and use of facilities$0$0$0$0$0$0$0$0
Prior year adjustments$0$0$0$0$0$0$0$0
Losses$0$0$0$0$0$0$0$0
Other$0$0$0$0$0$7,200$119$335
Other expenses$0$0$0$0$0$0$0$0
Investment expenses$0$0$0$0$0$0$0$0
Other$0$0$0$0$0$0$0$0
Current Officers, Directors, Trustees, and Key Employees
Average hours per week devoted to positionCompensationContributions to employee benefit plans & deferred compensation plansExpense account and other allowances
40$197,552$60,263$18,685
Total number of officers, directors, and trustees permitted to vote on organization business at board meetings10
Are any officers, directors, trustees, or key employees listed in Form 990, Part V-A, or highest compensated employees listed in Schedule A, Part I, or highest compensated professional and other independent contractors listed in Schedule A, Part II-A or II-B, related to each other through family or business relationships?No
Do any officers, directors, trustees, or key employees listed in Form 990, Part V-A, or highest compensated employees listed in Schedule A, Part I, or highest compensated professional and other independent contractors listed in Schedule A, Part II-A or II-B, receive compensation from any other organizations, whether tax exempt or taxable, that are related to the organization?No
Does the organization have a written conflict of interest policy?Yes
Other Information
Did the organization have unrelated business gross income of $1,000 or more during the year covered by this return, and has it filed a tax return on Form 990-T for this year?No
Was there a liquidation, dissolution, termination, or substantial contraction during the year?No
Is the organization related (other than by association with a statewide or nationwide organization) through common membership, governing bodies, trustees, officers, etc., to any other exempt or nonexempt organization?No
Direct and indirect political expenditures$0
Did the organization file Form 1120-POL for this year?No
Were substantially all dues nondeductible by members?
Did the organization make only in-house lobbying expenditures of $2,000 or less?
Dues, assessments, and similar amounts from members$0
Section 162(e) lobbying and political expenditures$0
Aggregate nondeductible amount of section 6033(e)(1)(A) dues notices$0
Taxable amount of lobbying and political expenditures$0
Does the organization elect to pay the section 6033(e) tax on the amount above?
If section 6033(e)(1)(A) dues notices were sent, does the organization agree to add the amount above to its reasonable estimate of dues allocable to nondeductible lobbying and political expenditures for the following tax year?
Initiation fees and capital contributions$0
Gross receipts for public use of club facilities$0
At any time during the year, did the organization, directly or indirectly, own a controlled entity within the meaning of section 512(b)(13)?No
Amount of tax imposed on the organization during the year under: section 4911$0
Amount of tax imposed on the organization during the year under: section 4912$0
Amount of tax imposed on the organization during the year under: section 4955$0
Did the organization engage in any section 4958 excess benefit transaction during the year or did it become aware of an excess benefit transaction from a prior year?No
Amount of tax imposed on the organization managers or disqualified persons during the year under sections 4912, 4955, and 4958$0
Amount of tax above, reimbursed by the organization$0
At any time during the tax year, was the organization a party to a prohibited tax shelter transaction?No
Did the organization acquire a direct or indirect interest in any applicable insurance contract?No
Did the supporting organization, or a fund maintained by a sponsoring organization, have excess business holdings at any time during the year?No
Number of employees employed in the pay period that includes March 12, 200612
Analysis of Income-Producing Activities (for 2007)
Unrelated business incomeExcluded by section 512, 513, or 514Related or exempt function income
Business codeAmountExclusion codeAmount
Total$0$82,242$4,254,845
Program service revenue
Program service revenue 1000000$000$0$2,873,867
Program service revenue 2000000$000$0$348,927
Program service revenue 3000000$000$0$244,700
Program service revenue 4000000$000$0$214,548
Program service revenue 5000000$000$0$505,803
$0$0$160,000
$0$0$2,873,867
$0$0$147,583
$0$0$31,932
$0$0$58,635
$0$0$107,653
$0$0$244,700
$0$0$348,927
$0$0$214,548
Medicare/Medicaid payments000000$000$0$0
Fees and contracts from government agencies000000$000$0$0
Membership dues and assessments000000$000$0$67,000
Interest on savings and temporary cash investments000000$0Dividends, interest, payments with respect to securities loans, annuities, income from notional principal contracts, loan commitment fees, and other substantially similar income from ordinary and routine investments excluded by section 512(b)(1)$13,179$0
Dividends and interest from securities000000$0Dividends, interest, payments with respect to securities loans, annuities, income from notional principal contracts, loan commitment fees, and other substantially similar income from ordinary and routine investments excluded by section 512(b)(1)$38,958$0
Net rental income or (loss) from real estate
debt-financed property000000$000$0$0
not debt-financed property000000$000$0$0
Net rental income or (loss) from personal property000000$000$0$0
Other investment income000000$000$0$0
Gain or (loss) from sales of assets other than inventory000000$0Gain (or loss, to the extent allowed) from the sale of investments and other non-inventory property and from certain property acquired from financial institutions that are in conservatorship or receivership (sections 512(b)(5) and 512(b)(16)(A))$30,105$0
Net income or (loss) from special events000000$000$0$0
Gross profit or (loss) from sales of inventory000000$000$0$0
Other revenue000000$000$0$0
Information Regarding Taxable Subsidiaries and Disregarded Entities (for 2007)
EIN of corporation, partnership, or disregarded entityPercentage of ownership interestTotal incomeEnd-of-year assets
0000000000%$0$0
0000000000%$0$0
0000000000%$0$0
0000000000%$0$0
Compensation of the Five Highest Paid Employees Other Than Officers, Directors, and Trustees (for 2007)
CompensationContributions to employee benefit plans & deferred compensationExpense account and other allowances
$84,585$8,459$0
$54,191$4,479$0
$52,500$5,250$0
$50,002$5,000$0
$0$0$0
Total number of other employees paid over $50,0000
Statements About Activities (for 2007)
Expenses paid or incurred in connection with the lobbying activities$0
Did the organization receive or hold an easement for conservation purposes, including easements to preserve open space, the environment, historic land areas or historic structures?No
Did the organization provide credit counseling, debt management, credit repair, or debt negotiation services?No
Did the organization maintain any donor advised funds?No
Did the organization make any taxable distributions under section 4966?No
Did the organization make a distribution to a donor, donor advisor, or related person?No
Enter the total number of donor advised funds owned at the end of the tax year$0
Enter the aggregate value of assets held in all donor advised funds owned at the end of the tax year$0
Enter the total number of separate funds or accounts owned at the end of the tax year (excluding donor advised funds included above) where donors have the right to provide advice on the distribution or investment of amounts in such funds or accounts$0
Enter the aggregate value of assets held in all funds or accounts included above at the end of the tax year$0
Reason for Non-Private Foundation Status
The organization is not a private foundation because it isOrganization that normally receives: less than 1/3 of its support from gross investment income and unrelated taxable business income and more than 1/3 of its support from contribution, membership fees
Support Schedule
19992000200120022003200420052006
Total$2,248,928$2,222,627$2,181,130$2,546,121$3,271,217$3,205,881$3,358,141$3,761,206
Gifts, grants, and contributions received$481,177$457,368$455,387$371,443$586,783$549,625$0$0
Membership fees received$100,000$202,000$194,852$142,250$142,250$142,250$142,250$92,250
Gross receipts from admissions, merchandise sold or services performed, or furnishing of facilities in any activity that is related to the organization's charitable, etc., purpose$1,581,671$1,533,572$1,515,634$2,011,044$2,453,148$2,473,432$3,176,379$3,620,861
Gross income from interest, dividends, amounts received from payments on securities loans (section 512(a)(5)), rents, royalties, and unrelated business taxable income (less section 511 taxes) from businesses acquired by the organization after June 30, 1975$86,080$29,687$15,257$21,384$89,036$40,574$39,512$48,095
Net income from unrelated business activities not included above$0$0$0$0$0$0$0$0
Tax revenues levied for the organization's benefit and either paid to it or expended on its behalf$0$0$0$0$0$0$0$0
The value of services or facilities furnished to the organization by a governmental unit without charge. Do not include the value of services or facilities generally furnished to the public without charge$0$0$0$0$0$0$0$0
Other income$0$0$0$0$0$0$0$0
Lobbying Expenditures by Electing Public Charities (for 2007)
Total exempt purpose expenditures$0
Total lobbying expenditures$0
Total lobbying expenditures to influence public opinion (grassroots lobbying)$0
Total lobbying expenditures to influence a legislative body (direct lobbying)$0
Other exempt purpose expenditures$0
Lobbying nontaxable amount$0
Grassroots nontaxable amount$0
Statements Regarding Other IRS Filings and Tax Compliance (for 2012)
Did the organization have unrelated business gross income of $1,000 or more during the year?No
Initiation fees and capital contributions$0
Gross receipts for public use of club facilities $0
Gross income from members or shareholders$0
Gross income from other sources$0
Statement of Revenue (for 2012)
Total revenue$7,026,553
Contributions, Gifts, Grants and Other Similar Amounts$1,039,113
Program Service Revenue$5,901,292
Other Revenue
Investment income (including dividends, interest, and other similar amounts)$31,585
Income from investment of tax-exempt bond proceeds$0
Royalties$0
Net rental income$0
Net gain from sales of assets other than inventory$54,563
Gross amount from sales of assets other than inventory (Securities / Other)$951,326 / $0
Less: cost or other basis and sales expenses (Securities / Other)$896,763 / $0
Gain or (loss) (Securities / Other)$54,563 / $0
Net income from fundraising events$0
Net income from gaming activities$0
Net income from sales of inventory$0
Miscellaneous Revenue$0
Statement of Functional Expenses (for 2012)
Total functional expenses$6,500,017
Compensation of current officers, directors, trustees, and key employees$480,327
Other salaries and wages$330,373
Payroll taxes$57,878
Professional fundraising services$0
Other$5,631,439
Balance Sheet (for 2012)
Total assets$5,781,879
Total liabilities$2,931,078
Tax-exempt bond liabilities$0
Secured mortgages and notes payable to unrelated third parties$0
Unsecured notes and loans payable to unrelated third parties$0
Other$2,931,078
Total net assets or fund balances$2,850,801
Retained earnings, endowment, accumulated income, or other funds$0
Reason for Public Charity Status (for 2012)
The organization is not a private foundation because it is:An organization that normally receives: (1) more than 33 1/3 % of its support from contributions, membership fees, and gross receipts from activities related to its exempt functions - subject to certain exceptions, and (2) no more than 33 1/3 % of its support from gross investment income and unrelated business taxable income (less section 511 tax) from businesses acquired by the organization after June 30, 1975
Support Schedule for Organizations Described in Section 509(a)(2) (for 2012)
2008 - 2012 Total
Total support$29,639,692
Gifts, grants, contributions, and membership fees received$3,517,553
Gross receipts from admissions, merchandise sold or services performed, or facilities furnished in any activity that is related to the organization's tax-exempt purpose$25,774,167
Tax revenues levied for the organization's benefit and either paid to or expended on its behalf$0
The value of services or facilities furnished by a governmental unit to the organization without charge$0
Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources and Unrelated business taxable income (less section 511 taxes) from businesses acquired after June 30, 1975$347,972
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19Bartlett High School Hockey Club937 S Millwood Dr, Bartlett, IL 60103-5133IL1999-04$156,828
20Hudson Youth Baseball IncPO BOX 29, Hudson, MA 01749-0029MA2001-12$143,849
21Central States Hockey League1616 W 9th St, Lorain, OH 44052-1260OH2000-05$136,079
22Jefferson County Sports Authority IncPO BOX 2184, Mount Vernon, IL 62864-0042IL2000-04$126,069
23Dubuque Girls Independent League905 Julien Dubuque Dr, Dubuque, IA 52003-8100IA2001-01$95,243
24Conestoga Valley Youth Soccer ClubPO BOX 329, Leola, PA 17540-0329PA2001-10$92,551
25Paramus Junior Baseball League IncPO BOX 231, Paramus, NJ 07653-0231NJ2001-05$91,793
26Barrington Lacrosse Club, Barrington High School Lacrosse Clu710 Bordeaux Ct, Inverness, IL 60010-5657IL2000-06$79,254
27Ohio Fastpitch Club, Ofc H E A T6900 Dimmick Rd, West Chester, OH 45069-4077OH2001-05$7,931
28Choctawatchee High School Soccer Club IncPO BOX 2304, Ft Walton Bch, FL 32549-2304FL2001-09$7,917
29Ohio Eagles Youth Baseball525 Beryl Dr, Kent, OH 44240OH2001-09$0
Number of organizations performing similar types of work
Alabama1
Arkansas1
California1
Florida3
Iowa3
Illinois9
Indiana3
Kansas1
Kentucky1
Massachusetts2
Minnesota2
Missouri3
North Carolina1
New Jersey1
New York1
Ohio6
Oregon2
Pennsylvania1
Texas5
Virginia2
Wisconsin3
Total52

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