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Horizon League Inc

EIN 35-1979089 · Indianapolis, IN

Public records show a registered, tax-exempt organization in good standing.

LegitimacyPassesRegistration and standingFinancial healthGood72 out of 100GovernanceStrong100 out of 100Impact evidenceDescribes programsHow well its results are evidenced

What it says it does

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.

Income
$9.2 million
Spending
$10.6 million
Spent on programs
97%
Reserves
9.2 months of spending
Largest source of income
fees for its services, 64%
Employees
13
Volunteers
50
Highest pay
$443,356, commissioner

Source: Form 990 for the year ending June 30, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Financial health

Good: 72 out of 100. Higher than 44% of charities in its peer group (recreation and sports, $1m to $10m).

  • Reserves

    28 of 35

    Spendable reserves would cover 9.2 months of spending.

  • Debt

    10 of 20

    It owes 45% of what it owns.

  • Living within its means

    4 of 15

    Spending exceeded income by 14% of income.

  • Income trend

    15 of 15

    Income rose 13% on the year before.

  • Spending floor

    15 of 15

    97% of spending went to programs and raising each dollar of donations cost 0 cents.

Source: Form 990 for the year ending June 30, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Governance

Strong: 100 out of 100. Higher than 82% of charities in its peer group (recreation and sports, $1m to $10m).

  • Independent board

    25 of 25

    11 of 11 voting board members are independent.

  • Conflict of interest policy

    15 of 15

    Has a written conflict of interest policy.

  • Whistleblower policy

    8 of 8

    Has a written whistleblower policy.

  • Record keeping policy

    7 of 7

    Has a written policy on keeping and destroying records.

  • Board minutes

    5 of 5

    Keeps minutes of board meetings.

  • Board sees the tax return

    10 of 10

    Gave the board a copy of this return before filing it.

  • Pay set independently

    5 of 5

    Sets its chief executive's pay through independent review and comparison.

  • Independent check of accounts

    15 of 15

    Its accounts were audited by an independent accountant.

  • No reported misuse

    10 of 10

    Reports no diversion of assets, excess benefits or loans to insiders.

Source: Form 990 for the year ending June 30, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Impact evidence

Describes programs. Its tax return describes what it does but we have found no measurable results in it.

Programs described in its return (5)
  1. $4.0 million spent. 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. ADDITIONALLY, THE LEAGUE PROVIDED FINANCIAL ASSISTANCE TO OUR MEMBER INSTITUTIONS TO 1) IMPROVE BROADCAST QUALITY AND 2) ASSIST WITH REDUCED NCAA DISTRIBUTIONS. THE LEAGUE SUPPORTS SERVICES TOWARDS THE GOAL OF BASKETBALL IMPROVEMENT AND PROMOTES AND MARKETS MEMBER INSTITUTIONS AND THEIR STUDENT ATHLETES' ACCOMPLISHMENTS THROUGH OUR WEBSITE, SOCIAL MEDIA PLATFORMS AND OUR BROADCASTS.
  2. $3.0 million spent. 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. TYPES OF ASSISTANCE INCLUDE: TUITION ASSISTANCE (FOR SUMMER SCHOOL AND FIFTH OR SIXTH YEAR); ACADEMIC TUTORING; ASSISTANCE WITH MEDICAL AND DENTAL EXPENSES; CLOTHING ALLOWANCES AND ASSISTANCE WITH TRAVEL FOR FAMILY EMERGENCIES. THE SAF HELPS MORE THAN 3,000 STUDENTS ANNUALLY. THE ACADEMIC ENHANCEMENT FUND PROVIDES FUNDS TO OUR (11) INSTITUTIONS TO ASSIST WITH STUDENT ATHLETES' EDUCATION. TYPES OF ASSISTANCE INCLUDE: TUITION SUPPORT AND EDUCATIONAL SERVICES.
  3. $2.3 million spent. 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.
  4. $823,667 spent. IN 2024-25, THE HORIZON LEAGUE HELD 19 CHAMPIONSHIPS. THERE WERE 37 DAYS OF CHAMPIONSHIP COMPETITION IN 2024-25. EACH CHAMPIONSHIP GIVES STUDENT-ATHLETES THE OPPORTUNITY TO PARTICIPATE IN THE CULMINATING EVENT FOR HIS/HER SPORT. IN ADDITION, LEAGUE STAFF ENSURES THAT THE RESULTS OF THESE COMPETITIONS AND CHAMPIONSHIPS ARE COMMUNICATED TO THE PUBLIC IN A VARIETY OF WAYS, INCLUDING: SOCIAL MEDIA, THE LEAGUE WEBSITE (HORIZONLEAGUE.ORG) AND LOCAL MEDIA COVERAGE.
  5. $192,515 spent. IN 2024-25, THE HORIZON LEAGUE AND ITS MEMBER INSTITUTIONS PRODUCED VIDEO STREAMING OF MANY LEAGUE ACTIVITIES. VIDEO PRODUCTIONS ARE AVAILABLE ON ESPN, ESPN2, ESPNU OR ESPN+. THESE LEAGUE PRODUCTIONS ENHANCE THE STUDENT-ATHLETE EXPERIENCE AND PROVIDE INCREASED EXPOSURE FOR OUR MEMBER SCHOOLS. 15 LEAGUE CHAMPIONSHIPS WERE SHOWN ON ESPN, ESPN2 OR ESPN+ IN 2024-25. A TOTAL OF 680 SPORTING EVENTS, WHICH INCLUDED REGULAR SEASON AND CHAMPIONSHIP EVENTS, WERE SHOWN IN 2024-25, REACHING AN AUDIENCE OF 3.0 MILLION UNIQUE VIEWERS. VIDEO CONTENT IS DISTRIBUTED TO A NATIONAL AUDIENCE TO PROMOTE THE HORIZON LEAGUE'S COLLEGIATE MODEL WHICH EMBODIES THE LEAGUE'S CORE VALUES.

Source: Form 990 for the year ending June 30, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Legitimacy checks

  1. Is it registered with the IRS? Passed.

    Listed in the IRS master file of tax-exempt organizations as a 501(c)(3) charitable organization.

    Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated September 7, 2026.

  2. Has the IRS revoked its tax-exempt status? Passed.

    Not on the IRS automatic revocation list.

    Source: Automatic revocation of exemption list, Internal Revenue Service, file dated September 30, 2026.

  3. Are donations tax-deductible? Passed.

    On the IRS list of organizations eligible to receive tax-deductible contributions.

    Source: Publication 78 data: organizations eligible for tax-deductible contributions, Internal Revenue Service, file dated September 10, 2026.

  4. Is it keeping up with its IRS filings? Passed.

    Most recent return on file covers the year ending June 2025.

    Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated September 7, 2026.

  5. How long has it been tax-exempt? Passed.

    Recognized by the IRS since September 1996.

    Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated September 7, 2026.

  6. Is it in good standing with state regulators? Passed.

    Not on California's list of charities barred from soliciting. Other states are not yet checked.

    Source: May Not Operate or Solicit for Charitable Purposes list, California Attorney General, Registry of Charities and Fundraisers, file dated October 7, 2026.

Ratings and checks are our reading of public records, using the published method. They are not a statement about anyone's honesty. If you work for this organization, you can send corrections or results, confirm you want gifts through Veridonate, or ask to be removed from giving.