Ohio Valley Athletic Conference

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Sponsors and promotes high school sports activities

501(c)(3) charity; gifts are tax-deductible.
82¢ of each $1 spent went to programs.
Run by 100 volunteers and 2 employees.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · People: Part I, lines 5–6

Before you give

FY2025 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(3)
not on the IRS revocation list
Looks good: listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Tax-deductible gifts
Yes
Donations are tax-deductible
Looks good: the IRS lists gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2025
latest Form 990
Looks good: the latest return is for FY2025, 1 tax year back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
4 of 5
filings with a surplus
Average surplus $50K a year · 10% of revenue · last 5 filings
Fine: a surplus in 4 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
82%
of spending
Looks good: 82% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$31K
to officers and key staff · 5% of spending
Looks good: pay to officers and key staff is 5% of spending; 15% or less.
Pt VII · Sec A
8 mo
of spending, in cash
Looks good: 7.6 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Liabilities
$39K
5% of total assets
Looks good: liabilities are 5% of assets; 50% or less.
Pt X · Ln 26
Independent board members
0
of 8 voting members
Concern: none of 8 voting members are independent.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$539K
-8% vs prior year
Spent
$611K
To programs
82%
Net assets
$782K
By yearFY2021–FY2025
Revenue
$539K
FY2025▼ -8%
Tap a bar for its year
Revenue by fiscal year
FY2021$323K
FY2022$500K
FY2023$524K
FY2024$585K
FY2025$539K
Expenses
$611K
FY2025▲ +24%
Tap a bar for its year
Expenses by fiscal year
FY2021$228K
FY2022$397K
FY2023$492K
FY2024$492K
FY2025$611K
Net assets
$782K
FY2025▼ -6%
Tap a bar for its year
Net assets by fiscal year
FY2021$619K
FY2022$729K
FY2023$717K
FY2024$829K
FY2025$782K

From the FY2025 Form 990 (year ending June 2025) · figures checked against the IRS filing · see the original

Give Claim

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2025. IRS ruling in Mar 1981.

IRS Pub. 78 · IRS Auto-Revocation List · IRS Business Master File

Where the money goes

82 cents of each dollar spent went to programs.

Program services 82% · $499K Management & general 18% · $113K

Form 990 Part IX, line 25, columns B–D. Every line is in By the numbers.

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Who runs it and what they're paid

9 people listed on the 990; $31K paid to officers and key staff.

Part VII, Section A · reportable compensation · most recent filed roster (FY2024); the FY2025 filing did not itemize Part VII
Executive Director
$31,212Pt VII · Sec A
Ohio Board Member
$0Pt VII · Sec A
Ohio Board Member
$0Pt VII · Sec A
WV Board Member
$0Pt VII · Sec A
WV Board Member
$0Pt VII · Sec A
WV Board Member
$0Pt VII · Sec A
President/WV Board Member
$0Pt VII · Sec A
Ohio Board Member
$0Pt VII · Sec A

Dirk Decoy’s $31K as Executive Director is at the 46th percentile of top reported officer pay among 1017 $100K–1M recreation & sports nonprofits. Peer set: organizations in the same NTEE major field of work and revenue-size band, compared on each org’s own highest-paid officer/key-employee, from Form 990 Part VII / 990-PF Part VIII. Descriptive placement, not a verdict on whether the pay is appropriate.

Compensation history total reportable pay by year · 2 named individuals · Part VII

NameFY2025FY2024FY2023FY2022FY2021
Dirk Decoy$31,212$31,212$31,212$30,600$30,000
Thomas E Rataiczak————$24,250

Total reportable compensation (Form 990 Part VII column D / Schedule J column E) by filing year, matched by name within this organization. The Schedule J base / bonus / deferred breakdown is not parsed into this dataset.

See Ohio Valley Athletic Conference executive salaries →

Questions the 990 asks

The form asks each of these directly. These are the filed answers.

  • Family or business ties among officersPt VI · Ln 2No
  • Top official's pay set by an independent reviewPt VI · Ln 15aNo

Programs and updates

Sponsors and promotes high school sports activities.

Questions for Ohio Valley Athletic Conference

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Your first name shows with your question. Ohio Valley Athletic Conference answers here, for everyone.

1 program · $499K · in their own filed words · FY2024
01

The ohio valley athletic conference inc. Sponsors and promotes highschool sports activities in 58 schools.

$499Kprogram expense

Funders

Who pays for it.

From grant filings on record. Receipts are incomplete: individual donors are never listed.

Grants

Schedule I · this organization's grantmaking
Grants paid · 5 grants · $123K · 2020–2024
Unitemized GrantFY2024$25,500
Unitemized GrantFY2023$28,500
Unitemized GrantFY2022$32,500
Unitemized GrantFY2021$20,650
Unitemized GrantFY2020$15,750

By the numbers

The FY2025 990, line by line.

1The main four
Money inPt VIII
$539K
Ln 12
Fees for servicesLn 2g$489K
Investment incomeLn 3$34K
Other incomeLn 4–11$12K
Money outPt IX
$611K
Ln 25
Programscol B$499K
Managementcol C$113K
Owns and owesPt X
$782K
net assets · Ln 32
Cash and savingsLn 1–2$388K
Total assetsLn 16$820K
LiabilitiesLn 26$39K
PeoplePt VI, VII
9
listed · VII A
PaidVII A1
Voting boardVI 1a8
IndependentVI 1b0
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$5K
Fees for servicesLn 2g$489K
Investment incomeLn 3$34K
Other incomeLn 4–11$12K
Gains on assetsLn 7$62
Total revenueLn 12$539K
Assets in detailPt X, end of year
CashLn 1$67K
SavingsLn 2$321K
Cash and savings togetherLn 1–2$388K
Accounts receivableLn 4$30K
Land, buildings, equipmentLn 10c$41K
InvestmentsLn 11–13$362K
Total assetsLn 16$820K
LiabilitiesLn 26$39K
Net assetsLn 32$782K
OperationsPt I, VI
EmployeesI 52
VolunteersI 6100
Fiscal year endsHeaderJune
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13No
Records policyVI 14No
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY25End FY25
Cash and savingsLn 1–2$527K$388K
InvestmentsLn 11–13$312K$362K
Land, buildings, equipmentLn 10c$2K$41K
Total assetsLn 16$876K$820K
LiabilitiesLn 26$47K$39K
Net assetsLn 32$829K$782K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic individualsLn 2$26K$26K
Pay of current officers, directors and key staffLn 5$31K$31K
Other salaries and wagesLn 7$8K$8K
Payroll taxesLn 10$3K$3K
Management feesLn 11a$47K$47K
Legal feesLn 11b$24K$24K
Accounting feesLn 11c$28K$28K
Advertising and promotionLn 12$17K$17K
Office expensesLn 13$4K$4K
Information technologyLn 14$9K$9K
OccupancyLn 16$31K$31K
TravelLn 17$3K$3K
Conferences, conventions and meetingsLn 19$10K$10K
Depreciation, depletion and amortizationLn 22$2K$2K
InsuranceLn 23$3K$3K
Other expenses (24a–d)Ln 24$354K$354K
All other expensesLn 24e$11K$9K$2K
Total functional expensesLn 25$611K$499K$113K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest ViewingFiled with the IRS Aug 21, 2025 $539K$611K−$72K$782K 990 PDF
FY2024Filed with the IRS Aug 28, 2024 $585K$492K$93K$829K 990 PDF
FY2023Filed with the IRS Aug 16, 2023 $524K$492K$31K$717K 990 PDF
FY2022Filed with the IRS Sep 29, 2022 $500K$397K$103K$729K 990 PDF
FY2021Filed with the IRS Oct 21, 2021 $323K$228K$94K$619K 990 PDF

Schedules filed Part IV

III · Programs R · Related orgs G · Fundraising L · Interested persons I · Grants A · Public support O · Explanations
See the full FY2025 990 (6 parts)
Part I · Summary $539,037 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $63,501$4,619
I-9 Program service revenuePrior year $504,006$489,136
I-10 Investment incomePrior year $17,540$33,678
I-11 Other revenuePrior year $0$11,604
I-12 Total revenuePrior year $585,047$539,037
I-13 Grants and similar amounts paidPrior year $28,500$25,500
I-14 Benefits paid to membersPrior year $0$0
I-15 Salaries and benefitsPrior year $41,673$42,408
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $421,755$543,164
I-18 Total expensesPrior year $491,928$611,072
I-19 Revenue less expensesPrior year $93,119−$72,035
Part VI · Governance 0 of 8 board members independent, 3 to look at
VI-1a Voting members of the governing body8
VI-1b Independent voting members0
VI-13 Written whistleblower policyNo
VI-14 Document retention and destruction policyNo
VI-15a Process for setting top official's payNo
VI-2 Family or business relationship among officers or directorsNo
VI-12a Written conflict of interest policyYes
Part VIII · Statement of revenue $539,037 across 7 lines filed
VIII-1f All other contributions, gifts and grants$4,619
VIII-1h Total contributions, gifts and grants$4,619
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $489,136$489,136
VIII-3 Investment incomeExcluded from tax $33,616$33,616
VIII-7 Net gain or loss on sales of assetsRelated to mission $62$62
VIII-8 Net income from fundraising eventsExcluded from tax $11,604$11,604
VIII-12 Total revenueRelated to mission $489,198 · Unrelated business $0 · Excluded from tax $45,220$539,037
Part IX · Statement of functional expenses $611,072 across 17 lines filed
IX-2 Grants to domestic individualsPrograms $25,500$25,500
IX-5 Pay of current officers, directors and key staffManagement $31,212$31,212
IX-7 Other salaries and wagesManagement $8,182$8,182
IX-10 Payroll taxesManagement $3,014$3,014
IX-11a Management feesPrograms $47,114$47,114
IX-11b Legal feesManagement $24,267$24,267
IX-11c Accounting feesManagement $28,150$28,150
IX-12 Advertising and promotionPrograms $16,599$16,599
IX-13 Office expensesManagement $3,883$3,883
IX-14 Information technologyManagement $8,738$8,738
IX-16 OccupancyPrograms $31,193$31,193
IX-17 TravelPrograms $3,218$3,218
IX-19 Conferences, conventions and meetingsPrograms $9,845$9,845
IX-22 Depreciation, depletion and amortizationPrograms $1,865$1,865
IX-23 InsuranceManagement $3,000$3,000
IX-24 Other expenses (24a–d)Programs $353,892$353,892
IX-24e All other expensesPrograms $9,335 · Management $2,065$11,400
IX-25 Total functional expensesPrograms $498,561 · Management $112,511 · Fundraising $0$611,072
Part X · Balance sheet $820,416 assets, 12 lines filed
X-1 Cash, non-interest-bearingStart of year $91,548$66,559
X-2 Savings and temporary cash investmentsStart of year $435,708$321,073
X-4 Accounts receivableStart of year $35,000$30,000
X-10c Land, buildings and equipment, netStart of year $1,945$41,228
X-11 Publicly traded securitiesStart of year $312,031$361,556
X-16 Total assetsStart of year $876,232$820,416
X-19 Deferred revenueStart of year $47,232$38,743
X-26 Total liabilitiesStart of year $47,232$38,743
X-27 Net assets without donor restrictionsStart of year $641,877$624,816
X-28 Net assets with donor restrictionsStart of year $187,123$156,857
X-32 Total net assets or fund balancesStart of year $829,000$781,673
X-33 Total liabilities and net assetsStart of year $876,232$820,416
Part XI · Reconciliation of net assets $781,673 net assets at year end
XI-1 Total revenue$539,037
XI-2 Total expenses$611,072
XI-3 Revenue less expenses−$72,035
XI-4 Net assets at start of year$829,000
XI-5 Net unrealized gains (losses) on investments$24,708
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$781,673

Form 990 e-file (XML) FY2025 from the IRS · Classification, formation year and address from the IRS Business Master File

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