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.

501(c)(3) charity; gifts are tax-deductible.
97¢ of each $1 spent went to programs.
Run by 57 volunteers and 12 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
2 of 5
filings with a surplus
Average deficit $221K a year · 3% of revenue · last 5 filings
Concern: a surplus in 2 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
97%
of spending
Looks good: 97% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$541K
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
2 mo
of spending, in cash
Plus $10.5M in investments, Pt X · Ln 11–13
Fine: 2.0 months of spending in cash; 1 to 3.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
2
named funders · $10.4M
Fine: 2 funders name it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$6.8M
45% of total assets
Looks good: liabilities are 45% of assets; 50% or less.
Pt X · Ln 26
Independent board members
11
of 11 voting members
Looks good: 11 of 11 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$9.2M
+13% vs prior year
Spent
$10.6M
To programs
97%
Net assets
$8.2M
By yearFY2021–FY2025
Revenue
$9.2M
FY2025▲ +13%
Tap a bar for its year
Revenue by fiscal year
FY2021$7.0M
FY2022$9.0M
FY2023$8.4M
FY2024$8.2M
FY2025$9.2M
Expenses
$10.6M
FY2025▲ +27%
Tap a bar for its year
Expenses by fiscal year
FY2021$6.6M
FY2022$7.8M
FY2023$9.6M
FY2024$8.3M
FY2025$10.6M
Net assets
$8.2M
FY2025▼ -9%
Tap a bar for its year
Net assets by fiscal year
FY2021$8.8M
FY2022$8.9M
FY2023$8.3M
FY2024$9.0M
FY2025$8.2M

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 Sep 1996.

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

Where the money goes

97 cents of each dollar spent went to programs.

Program services 97% · $10.2M Management & general 3% · $341K

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

Something off? Claim to add context

Who runs it and what they're paid

14 people listed on the 990; $541K 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
Commissioner
$339,770Pt VII · Sec A
Chief Operating Officer
$118,416Pt VII · Sec A
Director of Finance
$82,811Pt VII · Sec A
$0Pt VII · Sec A
Vice Chair
$0Pt VII · Sec A
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A

Julie Roe Lach’s $340K as Commissioner is at the 97th percentile of top reported officer pay among 1842 $1–10M 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 · 4 named individuals · Part VII

NameFY2025FY2024FY2023FY2022FY2021
Jonathan Lecrone——$507,458$525,291$349,079
Julie Roe Lach$339,770$327,671$315,171$312,370$200,638
Christine Neuman$118,416$102,076———
Beth Opell$82,811$78,552$75,308$71,234$70,134

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 Horizon League INC 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 15aYes

Programs and updates

Supports member colleges in maintaining intercollegiate athletics as a valuable educational experience.

Questions for Horizon League INC

Tap to ask. Horizon League INC sees how many people are interested.

Your first name shows with your question. Horizon League INC answers here, for everyone.

3 programs · $9.2M · in their own filed words · FY2024
01

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 2024-25, the league supported our student-athlete championship experience with apparel gifts.

$4.0Mprogram expense
02

In 2024-25, 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.

$3.0Mprogram expense
03

Ncaa academic performance funds are distributed to conferences based on the academic performance of their institutions. The horizon league awards these funds to those member schools who have met the academic metrics as identified by the ncaa.

$2.3Mprogram expense

Funders

Who pays for it.

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

Grants

Schedule I · received and paid
Grants received · FY2024
Total grants receivedfrom 2 funders$10.4M
Grants paid · 61 grants · $13.1M · 2020–2024
Unitemized GrantFY2024$1,387,019
Robert Morris UniversityPA · FY2024$142,746
Trustees of Purdue UniversityIN · FY2024$142,746
Youngstown State UniversityFY2024$142,746
Wright State UniversityFY2024$142,746
University of Wisconsin - MilwaukeeFY2024$142,746
University of Wisconsin - Green BayFY2024$142,746
University of Detroit MercyMI · FY2024$142,746
Oakland UniversityMI · FY2024$142,746
Northern Kentucky UniversityFY2024$142,746
Iu-IndianapolisIN · FY2024$142,746
Cleveland State UniversityFY2024$142,746
Unitemized GrantFY2023$1,324,653
Robert Morris UniversityPA · FY2023$141,585
Trustees of Purdue UniversityIN · FY2023$141,585
Youngstown State UniversityFY2023$141,585
Wright State UniversityFY2023$141,585
University of Wisconsin - MilwaukeeFY2023$141,585
See all 61 grants →

By the numbers

The FY2025 990, line by line.

1The main four
Money inPt VIII
$9.2M
Ln 12
Fees for servicesLn 2g$5.9M
Gifts and grantsLn 1h$3.0M
Investment incomeLn 3$285K
Money outPt IX
$10.6M
Ln 25
Programscol B$10.2M
Managementcol C$341K
Owns and owesPt X
$8.2M
net assets · Ln 32
Cash and savingsLn 1–2$1.7M
Total assetsLn 16$14.9M
LiabilitiesLn 26$6.8M
PeoplePt VI, VII
14
listed · VII A
PaidVII A3
Voting boardVI 1a11
IndependentVI 1b11
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$3.0M
Noncash giftsLn 1g$74K
Fees for servicesLn 2g$5.9M
Investment incomeLn 3$285K
Gains on assetsLn 7$58K
Total revenueLn 12$9.2M
Assets in detailPt X, end of year
CashLn 1$188K
SavingsLn 2$1.5M
Cash and savings togetherLn 1–2$1.7M
InvestmentsLn 11–13$10.5M
Land, buildings, equipmentLn 10c$33K
Other assetsLn 15$2.2M
Total assetsLn 16$14.9M
LiabilitiesLn 26$6.8M
Net assetsLn 32$8.2M
OperationsPt I, VI
EmployeesI 512
VolunteersI 657
Fiscal year endsHeaderJune
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13Yes
Records policyVI 14Yes
3More from this return
Abroad and in kindSch F, M
Noncash gifts receivedSch M Pt I$74K
4Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY25End FY25
Cash and savingsLn 1–2$2.2M$1.7M
InvestmentsLn 11–13$8.6M$10.5M
Land, buildings, equipmentLn 10c$48K$33K
Total assetsLn 16$13.2M$14.9M
LiabilitiesLn 26$4.3M$6.8M
Net assetsLn 32$9.0M$8.2M
5Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic organizationsLn 1$1.6M$1.6M
Grants to domestic individualsLn 2$1.4M$1.4M
Pay of current officers, directors and key staffLn 5$597K$439K$159K
Other salaries and wagesLn 7$531K$497K$34K
Pension plan contributionsLn 8$64K$57K$7K
Other employee benefitsLn 9$175K$169K$6K
Payroll taxesLn 10$70K$60K$11K
Legal feesLn 11b$23K$19K$3K
Accounting feesLn 11c$17K$14K$2K
Investment management feesLn 11f$34K$34K
Other fees for servicesLn 11g$66K$56K$10K
Advertising and promotionLn 12$176K$176K
Office expensesLn 13$46K$39K$7K
Information technologyLn 14$20K$17K$3K
OccupancyLn 16$107K$91K$16K
TravelLn 17$124K$105K$19K
Conferences, conventions and meetingsLn 19$63K$54K$9K
Depreciation, depletion and amortizationLn 22$20K$17K$3K
InsuranceLn 23$76K$65K$11K
Other expenses (24a–d)Ln 24$4.5M$4.5M
All other expensesLn 24e$940K$933K$7K
Total functional expensesLn 25$10.6M$10.2M$341K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest ViewingFiled with the IRS Nov 11, 2025 $9.2M$10.6M−$1.3M$8.2M 990 PDF
FY2024Filed with the IRS Nov 12, 2024 $8.2M$8.3M−$90K$9.0M 990 PDF
FY2023Filed with the IRS Nov 14, 2023 $8.4M$9.6M−$1.2M$8.3M 990 PDF
FY2022Filed with the IRS Nov 8, 2022 $9.0M$7.8M$1.2M$8.9M 990 PDF
FY2021Filed with the IRS Nov 9, 2021 $7.0M$6.6M$369K$8.8M 990 PDF

Schedules filed Part IV

III · Programs R · Related orgs G · Fundraising L · Interested persons I · Grants A · Public support M · Noncash J · Pay O · Explanations
See the full FY2025 990 (6 parts)
Part I · Summary $9,243,420 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $2,964,234$3,030,737
I-9 Program service revenuePrior year $5,038,124$5,927,353
I-10 Investment incomePrior year $210,743$285,330
I-11 Other revenuePrior year $0$0
I-12 Total revenuePrior year $8,213,101$9,243,420
I-13 Grants and similar amounts paidPrior year $2,882,088$2,957,225
I-14 Benefits paid to membersPrior year $0$0
I-15 Salaries and benefitsPrior year $1,285,385$1,437,684
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $4,135,314$6,184,492
I-18 Total expensesPrior year $8,302,787$10,579,401
I-19 Revenue less expensesPrior year −$89,686−$1,335,981
Part VI · Governance 11 of 11 board members independent, no flags
VI-1a Voting members of the governing body11
VI-1b Independent voting members11
VI-2 Family or business relationship among officers or directorsNo
VI-12a Written conflict of interest policyYes
VI-13 Written whistleblower policyYes
VI-14 Document retention and destruction policyYes
VI-15a Process for setting top official's payYes
Part VIII · Statement of revenue $9,243,420 across 7 lines filed
Lines not itemized here account for $56,485 of total revenue; see the IRS return.
VIII-1f All other contributions, gifts and grants$3,030,737
VIII-1g Noncash contributions (included above)$73,512
VIII-1h Total contributions, gifts and grants$3,030,737
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $5,870,868$5,870,868
VIII-3 Investment incomeExcluded from tax $227,527$227,527
VIII-7 Net gain or loss on sales of assetsExcluded from tax $57,803$57,803
VIII-12 Total revenueRelated to mission $5,927,353 · Unrelated business $0 · Excluded from tax $285,330$9,243,420
Part IX · Statement of functional expenses $10,579,401 across 21 lines filed
IX-1 Grants to domestic organizationsPrograms $1,570,206$1,570,206
IX-2 Grants to domestic individualsPrograms $1,387,019$1,387,019
IX-5 Pay of current officers, directors and key staffPrograms $438,578 · Management $158,531$597,109
IX-7 Other salaries and wagesPrograms $497,428 · Management $34,004$531,432
IX-8 Pension plan contributionsPrograms $57,222 · Management $6,808$64,030
IX-9 Other employee benefitsPrograms $168,958 · Management $5,749$174,707
IX-10 Payroll taxesPrograms $59,845 · Management $10,561$70,406
IX-11b Legal feesPrograms $19,424 · Management $3,428$22,852
IX-11c Accounting feesPrograms $14,100 · Management $2,488$16,588
IX-11f Investment management feesManagement $33,587$33,587
IX-11g Other fees for servicesPrograms $56,304 · Management $9,936$66,240
IX-12 Advertising and promotionPrograms $176,276$176,276
IX-13 Office expensesPrograms $39,374 · Management $6,948$46,322
IX-14 Information technologyPrograms $16,920 · Management $2,986$19,906
IX-16 OccupancyPrograms $90,752 · Management $16,015$106,767
IX-17 TravelPrograms $105,254 · Management $18,574$123,828
IX-19 Conferences, conventions and meetingsPrograms $53,675 · Management $9,473$63,148
IX-22 Depreciation, depletion and amortizationPrograms $16,902 · Management $2,983$19,885
IX-23 InsurancePrograms $64,529 · Management $11,388$75,917
IX-24 Other expenses (24a–d)Programs $4,473,142$4,473,142
IX-24e All other expensesPrograms $932,952 · Management $7,082$940,034
IX-25 Total functional expensesPrograms $10,238,860 · Management $340,541 · Fundraising $0$10,579,401
Part X · Balance sheet $14,933,570 assets, 16 lines filed
X-1 Cash, non-interest-bearingStart of year $127,754$188,401
X-2 Savings and temporary cash investmentsStart of year $2,043,935$1,531,760
X-4 Accounts receivableStart of year $951,424$511,086
X-9 Prepaid expenses and deferred chargesStart of year $36,940$43,623
X-10c Land, buildings and equipment, netStart of year $48,089$32,652
X-11 Publicly traded securitiesStart of year $8,343,122$10,156,291
X-12 Other securitiesStart of year $225,976$312,555
X-15 Other assetsStart of year $1,439,557$2,157,202
X-16 Total assetsStart of year $13,216,797$14,933,570
X-17 Accounts payable and accrued expensesStart of year $93,176$129,710
X-19 Deferred revenueStart of year $3,266,108$5,759,490
X-25 Other liabilitiesStart of year $895,186$884,533
X-26 Total liabilitiesStart of year $4,254,470$6,773,733
X-27 Net assets without donor restrictionsStart of year $8,962,327$8,159,837
X-32 Total net assets or fund balancesStart of year $8,962,327$8,159,837
X-33 Total liabilities and net assetsStart of year $13,216,797$14,933,570
Part XI · Reconciliation of net assets $8,159,837 net assets at year end
XI-1 Total revenue$9,243,420
XI-2 Total expenses$10,579,401
XI-3 Revenue less expenses−$1,335,981
XI-4 Net assets at start of year$8,962,327
XI-5 Net unrealized gains (losses) on investments$533,491
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$8,159,837

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

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