Ohio Valley Conference

Tax-deductible

Brentwood, TN501(c)(3)Since 1948EIN 62-0693124Revenue $11.8M in FY2025

On file with the IRSovcsports.com215 Centerview Dr Ste 115, 37027-5246 · Brentwood, TNTax-exempt since Jul 1963College/university support org — 170(b)(1)(A)(iv)

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Provide opportunity for athletics competition.

501(c)(3) charity; gifts are tax-deductible.
92¢ of each $1 spent went to programs.
$316K paid to officers and key staff.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · Pay: Part VII

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 surplus $91K a year · under 1% of revenue · last 5 filings
Worth a look: a surplus in 2 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
92%
of spending
Looks good: 92% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$316K
to officers and key staff · 2% of spending
Looks good: pay to officers and key staff is 2% of spending; 15% or less.
Pt VII · Sec A
Cash reserves
4 mo
of spending, in cash
Looks good: 3.7 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
1
named funder · $9.6M
Fine: 1 funder names it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$843K
15% of total assets
Looks good: liabilities are 15% 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
$11.8M
+20% vs prior year
Spent
$16.1M
To programs
92%
Net assets
$4.9M
By yearFY2021–FY2025
Revenue
$11.8M
FY2025▲ +20%
Tap a bar for its year
Revenue by fiscal year
FY2021$12.0M
FY2022$12.7M
FY2023$8.6M
FY2024$9.9M
FY2025$11.8M
Expenses
$16.1M
FY2025▲ +51%
Tap a bar for its year
Expenses by fiscal year
FY2021$7.1M
FY2022$9.3M
FY2023$11.3M
FY2024$10.7M
FY2025$16.1M
Net assets
$4.9M
FY2025▼ -47%
Tap a bar for its year
Net assets by fiscal year
FY2021$9.3M
FY2022$12.7M
FY2023$9.9M
FY2024$9.2M
FY2025$4.9M

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

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Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2025. IRS ruling in Jul 1963.

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

Where the money goes

92 cents of each dollar spent went to programs.

Program services 92% · $14.9M Management & general 8% · $1.2M

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

12 people listed on the 990; $316K 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
Sec-Treasure
$316,010Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A

Compensation history total reportable pay by year · 1 named individual · Part VII

NameFY2025FY2024FY2023FY2022FY2021
Beth Debauche$316,010$325,887$316,241$308,759$304,354

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.

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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

Offers chances for people to compete in sports.

Questions for Ohio Valley Conference

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Provided by the organization

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1 program · $14.9M · in their own filed words · FY2024
01

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…

$14.9Mprogram 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 1 funder$9.6M
Grants paid · 63 grants · $28.4M · 2020–2024
Unitemized GrantFY2024$4,685,142
Unitemized GrantFY2024$1,727,652
Unitemized GrantFY2024$1,453,448
Unitemized GrantFY2024$932,373
Tennessee Technological UniversityFY2024$236,468
Tennessee State UniversityTN · FY2024$196,468
University of Tennessee at MartinFY2024$196,468
Southeast Missouri State UniversityFY2024$196,468
Morehead State UniversityFY2024$196,468
Eastern Illinois UniversityFY2024$196,468
Western Illinois UniversityFY2024$58,400
Lindenwood Education SystemMO · FY2024$58,400
University of Arkansas at Little RoFY2024$58,400
Unitemized GrantFY2023$837,135
Unitemized GrantFY2023$763,413
University of Tennessee at MartinFY2023$291,900
See all 63 grants →

By the numbers

The FY2025 990, line by line.

1The main four
Money inPt VIII
$11.8M
Ln 12
Gifts and grantsLn 1h$7.5M
Fees for servicesLn 2g$4.1M
Investment incomeLn 3$191K
Money outPt IX
$16.1M
Ln 25
Programscol B$14.9M
Managementcol C$1.2M
Owns and owesPt X
$4.9M
net assets · Ln 32
Cash and savingsLn 1–2$5.0M
Total assetsLn 16$5.7M
LiabilitiesLn 26$843K
PeoplePt VI, VII
12
listed · VII A
PaidVII A1
Voting boardVI 1a11
IndependentVI 1b11
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$7.5M
Fees for servicesLn 2g$4.1M
Investment incomeLn 3$191K
Gains on assetsLn 7$3K
Total revenueLn 12$11.8M
Assets in detailPt X, end of year
CashLn 1$193K
SavingsLn 2$4.8M
Cash and savings togetherLn 1–2$5.0M
Land, buildings, equipmentLn 10c$54K
Other assetsLn 15$629K
Total assetsLn 16$5.7M
LiabilitiesLn 26$843K
Net assetsLn 32$4.9M
OperationsPt I, VI
EmployeesI 510
Fiscal year endsHeaderJune
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13Yes
Records policyVI 14Yes
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY25End FY25
Cash and savingsLn 1–2$4.7M$5.0M
Land, buildings, equipmentLn 10c$43K$54K
Total assetsLn 16$9.6M$5.7M
LiabilitiesLn 26$413K$843K
Net assetsLn 32$9.2M$4.9M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic organizationsLn 1$1.7M$1.7M
Grants to domestic individualsLn 2$8.8M$8.8M
Pay of current officers, directors and key staffLn 5$316K$316K
Other salaries and wagesLn 7$564K$310K$254K
Pension plan contributionsLn 8$116K$11K$105K
Other employee benefitsLn 9$113K$12K$101K
Payroll taxesLn 10$63K$47K$16K
Accounting feesLn 11c$80K$12K$68K
Office expensesLn 13$23K$12K$11K
Information technologyLn 14$44K$44K
OccupancyLn 16$99K$24K$75K
TravelLn 17$116K$86K$30K
Conferences, conventions and meetingsLn 19$68K$68K
Depreciation, depletion and amortizationLn 22$14K$14K
InsuranceLn 23$59K$59K
Other expenses (24a–d)Ln 24$3.3M$3.3M
All other expensesLn 24e$628K$453K$175K
Total functional expensesLn 25$16.1M$14.9M$1.2M$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest Viewing $11.8M$16.1M−$4.3M$4.9M 990 PDF
FY2024 $9.9M$10.7M−$772K$9.2M 990 PDF
FY2023 $8.6M$11.3M−$2.8M$9.9M 990 PDF
FY2022 $12.7M$9.3M$3.4M$12.7M 990 PDF
FY2021 $12.0M$7.1M$4.9M$9.3M 990 PDF

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Schedules filed Part IV

III · Programs I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash
See the full FY2025 990 (6 parts)
Part I · Summary $11,813,349 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $5,240,593$7,521,179
I-9 Program service revenuePrior year $4,447,451$4,100,862
I-10 Investment incomePrior year $190,272$191,308
I-11 Other revenue$0
I-12 Total revenuePrior year $9,878,316$11,813,349
I-13 Grants and similar amounts paidPrior year $3,767,848$10,487,491
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $1,005,313$1,171,917
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $5,877,553$4,459,102
I-18 Total expensesPrior year $10,650,714$16,118,510
I-19 Revenue less expensesPrior year −$772,398−$4,305,161
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 $11,813,349 across 7 lines filed
Lines not itemized here account for $1,039 of total revenue; see the IRS return.
VIII-1b Membership dues$467,000
VIII-1f All other contributions, gifts and grants$7,054,179
VIII-1h Total contributions, gifts and grants$7,521,179
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $4,099,823$4,099,823
VIII-3 Investment incomeRelated to mission $188,129 · Excluded from tax $35$188,164
VIII-7 Net gain or loss on sales of assetsRelated to mission $3,144$3,144
VIII-12 Total revenueRelated to mission $4,292,135 · Excluded from tax $35$11,813,349
Part IX · Statement of functional expenses $16,118,510 across 17 lines filed
IX-1 Grants to domestic organizationsPrograms $1,688,876$1,688,876
IX-2 Grants to domestic individualsPrograms $8,798,615$8,798,615
IX-5 Pay of current officers, directors and key staffManagement $316,010$316,010
IX-7 Other salaries and wagesPrograms $309,682 · Management $254,093$563,775
IX-8 Pension plan contributionsPrograms $11,000 · Management $104,878$115,878
IX-9 Other employee benefitsPrograms $11,550 · Management $101,449$112,999
IX-10 Payroll taxesPrograms $46,903 · Management $16,352$63,255
IX-11c Accounting feesPrograms $12,000 · Management $68,384$80,384
IX-13 Office expensesPrograms $11,735 · Management $11,488$23,223
IX-14 Information technologyPrograms $44,163$44,163
IX-16 OccupancyPrograms $24,000 · Management $74,754$98,754
IX-17 TravelPrograms $85,553 · Management $29,975$115,528
IX-19 Conferences, conventions and meetingsPrograms $67,764$67,764
IX-22 Depreciation, depletion and amortizationManagement $14,169$14,169
IX-23 InsuranceManagement $59,199$59,199
IX-24 Other expenses (24a–d)Programs $3,327,830$3,327,830
IX-24e All other expensesPrograms $452,822 · Management $175,266$628,088
IX-25 Total functional expensesPrograms $14,892,493 · Management $1,226,017 · Fundraising $0$16,118,510
Part X · Balance sheet $5,702,000 assets, 13 lines filed
X-1 Cash, non-interest-bearingStart of year $155,265$193,367
X-2 Savings and temporary cash investmentsStart of year $4,524,564$4,775,336
X-4 Accounts receivableStart of year $254,596$19,523
X-9 Prepaid expenses and deferred chargesStart of year $39,807$30,360
X-10c Land, buildings and equipment, netStart of year $42,767$54,301
X-15 Other assetsStart of year $4,239,360$629,113
X-16 Total assetsStart of year $9,576,604$5,702,000
X-17 Accounts payable and accrued expensesStart of year $348,870$599,154
X-26 Total liabilitiesStart of year $412,922$843,479
X-27 Net assets without donor restrictionsStart of year $4,633,662$4,261,973
X-28 Net assets with donor restrictionsStart of year $4,530,020$596,548
X-32 Total net assets or fund balancesStart of year $9,163,682$4,858,521
X-33 Total liabilities and net assetsStart of year $9,576,604$5,702,000
Part XI · Reconciliation of net assets $4,858,521 net assets at year end
XI-1 Total revenue$11,813,349
XI-2 Total expenses$16,118,510
XI-3 Revenue less expenses−$4,305,161
XI-4 Net assets at start of year$9,163,682
XI-10 Net assets at end of year$4,858,521

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

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