Department of the Treasury Internal Revenue Service
Public Charity Status and Public Support
Complete if the organization is a section 501(c)(3) organization or a section
4947(a)(1) nonexempt charitable trust.
Attach to Form 990 or Form 990-EZ. See separate instructions.
OMB No. 1545-0047
2010
Open to Public Inspection
Name of the organization
HORIZON LEAGUE INC
Employer identification number
35-1979089
Part I
Reason for Public Charity Status
(All organizations must complete this part.) See instructions
The organization is not a private foundation because it is: (For lines 1 through 11, check only one box.)
1
2
3
4
5
section 170(b)(1)(A)(iv). (Complete Part II.)
6
7
8
9
receipts from activities related to its exempt functions—subject to certain exceptions, and (2) no more than 331/3% 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. See section 509(a)(2). (Complete Part III.)
10
11
e
By checking this box, I certify that the organization is not controlled directly or indirectly by one or more disqualified persons other than foundation managers and other than one or more publicly supported organizations described in section 509(a)(1) or section 509(a)(2).
f
If the organization received a written determination from the IRS that it is a Type I, Type II or Type III supporting organization, check this box
..................................................
g
Since August 17, 2006, has the organization accepted any gift or contribution from any of the following persons?
(i) a person who directly or indirectly controls, either alone or together with persons described in (ii)
Yes
No
and (iii) below, the governing body of the the supported organization?
................
11g(i)
(ii)
a family member of a person described in (i) above?
......................
11g(ii)
(iii)
a 35% controlled entity of a person described in (i) or (ii) above?
................
11g(iii)
h
Provide the following information about the supported organization(s).
(i) Name of supported organization
(ii) EIN
(iii) Type of organization (described on lines 1- 9 above or IRC section (see instructions))
(iv) Is the organization in col. (i) listed in your governing document?
(v) Did you notify the organization in col. (i) of your support?
(vi) Is the organization in col. (i) organized in the U.S.?
(vii) Amount of support?
Yes
No
Yes
No
Yes
No
Total
For Paperwork Reduction Act Notice, see the Instructions for Form 990.
Cat. No. 11285F
Schedule A (Form 990 or 990-EZ) 2010
Schedule A (Form 990 or 990-EZ) 2010
Page 2
Part II
Support Schedule for Organizations Described in IRC 170(b)(1)(A)(iv) and 170(b)(1)(A)(vi) (Complete only if you checked the box on line 5, 7, or 8 of Part I or if the
organization failed to qualify under Part III. If the organization fails to
qualify under the tests listed below, please complete Part III.)
Section A. Public Support
Calendar year(or fiscal year beginning in)
(a) 2006
(b) 2007
(c) 2008
(d) 2009
(e) 2010
(f) Total
1
Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grants.") ....
2
Tax revenues levied for the organization's benefit and either paid to or expended on its behalf.......
3
The value of services or facilities furnished by a governmental unit to the organization without charge..
4
Total. Add lines 1 through 3..
5
The portion of total contributions by each person (other than a governmental unit or publicly supported organization) included
on line 1 that exceeds 2% of the amount shown on line 11, column (f)..
6
Public Support. Subtract line 5 from line 4.
Section B. Total Support
Calendar year(or fiscal year beginning in)
(a) 2006
(b) 2007
(c) 2008
(d) 2009
(e) 2010
(f) Total
7
Amounts from line 4..
8
Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources..
9
Net income from unrelated business activities, whether or not the business is regularly carried on..
10
Other income. (Explain in Part IV.) Do not include gain or loss from the sale of capital assets..
11
Total support (Add lines 7 through 10).
12
Gross receipts from related activities, etc. (See instructions.)
..................
12
13
First Five Years
If the Form 990 is for the organization's first, second, third, fourth, or fifth tax year as a 501(c)(3) organization,
check this box and stop here..........................................
Section C. Computation of Public Support Percentage
14
Public Support Percentage for 2010 (line 6 column (f) divided by line 11 column (f))
.........
14
15
Public Support Percentage for 2009 Schedule A, Part II, line 14
...............
15
16a
33 1/3% support test—2010.
If the organization did not check the box on line 13, and line 14 is 33 1/3% or more, check this box
and stop here. The organization qualifies as a publicly supported organization
......................
b
33 1/3% support test—2009.
If the organization did not check the box on line 13 or 16a, and line 15 is 33 1/3% or more, check this
box and stop here. The organization qualifies as a publicly supported organization
.....................
17a
10%-facts-and-circumstances test—2010.
If the organization did not check a box on line 13, 16a, or 16b and line 14
is 10% or more, and if the organization meets the "facts and circumstances" test, check this box and stop here. Explain
in Part IV how the organization meets the "facts and circumstances" test. The organization qualifies as a publicly supported
organization
..................................................
b
10%-facts-and-circumstances test—2009.
If the organization did not check a box on line 13, 16a, 16b, or 17a and line
15 is 10% or more, and if the organization meets the "facts and circumstances" test, check this box and stop here.
Explain in Part IV how the organization meets the "facts and circumstances" test. The organization qualifies as a publicly supported organization
..............................................
18
Private Foundation
If the organization did not check a box on line 13, 16a, 16b, 17a or 17b, check this box and see
instructions
...................................................
Schedule A (Form 990 or 990-EZ) 2010
Schedule A (Form 990 or 990-EZ) 2010
Page 3
Part III
Support Schedule for Organizations Described in IRC 509(a)(2) (Complete only if you checked the box on line 9 of Part I or if the organization
failed to qualify under Part II. If the organization fails to qualify under
the tests listed below, please complete Part II.)
Section A. Public Support
Calendar year(or fiscal year beginning in)
(a) 2006
(b) 2007
(c) 2008
(d) 2009
(e) 2010
(f) Total
1
Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grants.") .
92,250
67,000
727,457
768,978
915,005
2,570,690
2
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......
3,620,861
4,187,845
4,766,637
4,867,588
6,050,805
23,493,736
3
Gross receipts from activities that are not an unrelated trade or business under section 513..
4
Tax revenues levied for the organization's benefit and either paid to or expended on its behalf...
5
The value of services or facilities furnished by a governmental unit to the organization without charge..
6
Total. Add lines 1 through 5.
3,713,111
4,254,845
5,494,094
5,636,566
6,965,810
26,064,426
7a
Amounts included on lines 1, 2, and 3 received from disqualified persons...
0
b
Amounts included on lines 2 and 3 received from other than disqualified persons that exceed the greater of $5,000 or 1% of the amount on line 13 for the year.
0
c
Add lines 7a and 7b..
0
8
Public Support (Subtract line 7c from line 6.)
26,064,426
Section B. Total Support
Calendar year (or fiscal year beginning in)
(a) 2006
(b) 2007
(c) 2008
(d) 2009
(e) 2010
(f) Total
9
Amounts from line 6...
3,713,111
4,254,845
5,494,094
5,636,566
6,965,810
26,064,426
10a
Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources..
48,095
52,137
197,849
32,264
34,137
364,482
b
Unrelated business taxable income (less section 511 taxes) from businesses acquired after June 30, 1975.
c
Add lines 10a and 10b.
48,095
52,137
197,849
32,264
34,137
364,482
11
Net income from unrelated business activities not included in line 10b, whether or not the business is regularly carried on.
12
Other income. Do not include gain or loss from the sale of capital assets (Explain in Part IV.)
13
Total support (Add lines 9, 10c, 11 and 12.).
3,761,206
4,306,982
5,691,943
5,668,830
6,999,947
26,428,908
14
First Five Years
If the Form 990 is for the organization's first, second, third, fourth, or fifth tax year as a 501(c)(3) organization,
check this box and stop here.............................................
Section C. Computation of Public Support Percentage
15
Public Support Percentage for 2010 (line 8 column (f) divided by line 13 column (f))
.........
15
98.620 %
16
Public support percentage from 2009 Schedule A, Part III, line 15
...............
16
98.380 %
Section D. Computation of Investment Income Percentage
17
Investment income percentage for 2010 (line 10c column (f) divided by line 13 column (f))
......
17
1.380 %
18
Investment income percentage from 2009 Schedule A, Part III, line 17
.............
18
1.620 %
19a
33 1/3% support tests—2010.
If the organization did not check the box on line 14, and line 15 is more than 33 1/3% and line 17 is not more than 33 1/3%, check this box and stop here. The organization qualifies as a publicly supported organization
..........
b
33 1/3% support tests—2009.
If the organization did not check a box on line 14 or line 19a, and line 16 is more than 33 1/3% and line 18 is not more than 33 1/3%, check this box and stop here. The organization qualifies as a publicly supported organization
....
20
Private Foundation
If the organization did not check a box on line 14, 19a or 19b, check this box and see instructions
.....
Schedule A (Form 990 or 990-EZ) 2010
Schedule A (Form 990 or 990-EZ) 2010
Page 4
Part IV
Supplemental Information.
Supplemental Information. Complete this part to provide the explanation required by Part II, line 10; Part II, line 17a or 17b; or Part III, line 12. Also complete this part for any additional information. (See instructions).
Facts And Circumstances Test
Explanation
Schedule A (Form 990 or 990-EZ) 2010
Additional Data
Software ID:
Software Version:
-
TIN:
SCHEDULE O (Form 990 or 990-EZ)
Department of the Treasury Internal Revenue Service
Supplemental Information to Form 990 or 990-EZ
Complete to provide information for responses to specific questions on
Form 990 or to provide any additional information.
Attach to Form 990 or 990-EZ.
OMB No. 1545-0047
2010
Open to Public Inspection
Name of the organization
HORIZON LEAGUE INC
Employer identification number
35-1979089
Identifier
Return Reference
Explanation
FORM 990, PART VI, SECTION B, LINE 11
AFTER OBTAINING A PRELIMINARY DRAFT OF THE FORM 990 FROM OUR CPA FIRM, THE LEAGUE WILL DISTRIBUTE THIS TO OUR BOARD OF DIRECTORS, WITH THE REQUEST THAT THEY REVIEW FOR ONE WEEK. DURING THIS ONE-WEEK PERIOD, DIRECTORS WILL HAVE THE OPPORTUNITY TO SEEK CLARIFICATION OF ANY AREA ON THE 990 AND ANY CHANGES WILL BE MADE AFTER DISCUSSION WITH OUR CPA FIRM. AT THE END OF THIS PERIOD, THE FORM 990 WILL BE SIGNED AND FILED WITH THE IRS.
FORM 990, PART VI, SECTION B, LINE 12C
THE HORIZON LEAGUE MONITORS AND ENFORCES COMPLIANCE WITH OUR WRITTEN CONFLICT OF INTEREST (COI) POLICY IN THE FOLLOWING WAYS. THE LEAGUE'S CONFLICT OF INTEREST POLICY EXPLAINS IN DETAIL THE ACTIONS THAT MIGHT CONSTITUTE A CONFLICT. THIS POLICY IS ISSUED REGULARLY (ANNUALLY) TO ALL MEMBERS OF OUR BOARD OF DIRECTORS AND OUR COMMISSIONER, ALONG WITH A CONFLICT OF INTEREST STATEMENT. THESE COI STATEMENTS MUST BE FILLED OUT BY ALL MEMBERS, WITH ANY POTENTIAL CONFLICTS LISTED AND EACH MEMBER'S SIGNATURE. ONCE THE LEAGUE RECEIVES FROM EACH DIRECTOR AND THE COMMISSIONER THESE SIGNED STATEMENTS, LEGAL COUNSEL FOR THE LEAGUE REVIEWS THESE FOR ANY SITUATIONS THAT MIGHT CONSTITUTE AN ACTUAL CONFLICT. IF A CONFLICT OF INTEREST IS INDICATED, IT IS REPORTED TO THE LEAGUE'S BOARD OF DIRECTORS.
FORM 990, PART VI, SECTION B, LINE 15
THE HORIZON LEAGUE DIRECTORS' POSITIONS ARE UNPAID. THE PROCESS OF DETERMINING THE HORIZON LEAGUE COMMISSIONER'S SALARY AND BENEFITS BEGINS WITH STAFF ACQUIRING COMPARATIVE DATA FOR SALARY AND BENEFITS FROM CO-HORT LEAGUES' COMMISSIONERS. THE NCAA AND THE DIVISION I ATHLETIC DIRECTORS ASSOCIATION ARE ALSO CONTACTED. THE HORIZON LEAGUE EXECUTIVE COMMITTEE OF THE BOARD OF DIRECTORS THEN MEETS, EXCLUSIVE OF THE COMMISSIONER'S PRESENCE, AND DETERMINES A SALARY LEVEL AND BENEFIT PACKAGE FOR THE COMMISSIONER. MINUTES FROM THIS MEETING ARE RETAINED BY BOTH THE EXECUTIVE COMMITTEE CHAIR AND THE LEAGUE'S DIRECTOR OF FINANCE.
FORM 990, PART VI, SECTION C, LINE 19
THE HORIZON LEAGUE MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. ONCE A REQUEST IS RECEIVED AT THE HORIZON LEAGUE OFFICE, A COPY OF THE REQUESTED DOCUMENT, POLICY OR STATEMENT WILL BE MAILED TO THAT INDIVIDUAL.
CONTACT ADDRESSES FOR OFFICERS, DIRECTORS, ETC
FORM 990, PART VII
DR. DAVID HOPKINS - 3640 COL. GLENN HWY, DAYTON, OH 45345. CYNTHIA ANDERSON - ONE UNIVERSITY PLAZA, YOUNGSTOWN, OH 44555. BOBBY FONG - 4600 SUNSET AVE., INDIANAPOLIS, IN 46208. RONALD BERKMAN - 2121 EUCLID AVE., CLEVELAND, OH 44115. MICHAEL JOSEPH - 4001 W. MCNICHOLS ROAD, DETROIT, MI 48221. PAULA ALLEN-MEARES - 839 W. ROOSEVELT ROAD, CHICAGO, IL 60608. MICHAEL GARANZINI - 6511 N. SHERIDAN ROAD, CHICAGO, IL 60626. MARK HECKLER - 1009 UNION STREET, VALPARAISO, IN 46383. THOMAS HARDEN - 2420 NICOLET DRIVE, GREEN BAY, WI 54311. MICHAEL LOVELL - 3409 DOWNER AVE., MILWAUKEE, WI 53211.
ALL OTHER FUNCTIONAL EXPENSES
FORM 990, PART X, LINE 24F
NCAA GRANT : PROGRAM SERVICE EXPENSES 244,000. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 244,000. OTHER LEAGUE CHAMPIONSHIPS : PROGRAM SERVICE EXPENSES 226,760. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 226,760. PROMOTIONAL EXPENSE : PROGRAM SERVICE EXPENSES 189,732. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 189,732. BRACKET BUSTER EXPENSE : PROGRAM SERVICE EXPENSES 61,028. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 61,028. MISCELLANEOUS EXPENSE: PROGRAM SERVICE EXPENSES 20,447. MANAGEMENT AND GENERAL EXPENSES 1,676. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 22,123. DUES & SUBSCRIPTIONS : PROGRAM SERVICE EXPENSES 5,644. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 5,644. LEAGUE COMMUNITY INVOLVEMENT SUPPORT: PROGRAM SERVICE EXPENSES 5,445. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 5,445.
CHANGES IN NET ASSETS OR FUND BALANCES:
FORM 990, PART XI, LINE 5:
NET UNREALIZED GAINS ON INVESTMENTS: 142,464.
FORM 990, PART XII, LINE 2C:
THE BOARD OF DIRECTORS OVERSEES THE SELECTION OF THE INDEPENDANT ACCOUNTANTS AND THE AUDIT PROCESS. THIS PROCESS HAS NOT CHANGED FROM PRIOR YEARS.
For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ.