2024-02-19T09:37:02-06:00 2023-06-30 410746749 CLIFTONLARSONALLEN LLP 301 SW ADAMS STREET SUITE 1000 PEORIA IL 61602 990 2022-07-01 352046329 GREAT LAKES VALLEY CONFERENCE INC GREA 3172375633 201 S CAPITOL AVE PAN AM PLAZA 5 INDIANAPOLIS IN 46225 JIM NAUMOVICH COMMISSIONER 3172375633 2024-02-15 1 JIM NAUMOVICH 999009999 1 ANDREW SMITH CPA P01518894 3096714500 2024-02-13 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z JIM NAUMOVICH 201 S CAPITOL AVE PAN AM PLAZA 560 INDIANAPOLIS IN 46225 1426185 0 X WWW.GLVCSPORTS.ORG X 1978 IN ADMINISTRATION AND PROMOTION OF NCAA DIVISION II SPORTS AT 14 MIDWEST UNIVERSITIES THAT ARE MEMBER INSTITUTIONS. 14 14 4 100 0 0 908717 707586 535037 543760 3553 8240 41718 116316 1489025 1375902 0 0 0 0 455827 474954 0 0 0 706198 916871 1162025 1391825 327000 -15923 1140833 1197032 6449 65826 1134384 1131206 ADMINISTRATION AND PROMOTION OF NCAA DIVISION II SPORTS AT 14 MIDWEST UNIVERSITIES THAT ARE MEMBER INSTITUTIONS. 0 0 430117 338834 SPORTS STRATEGIC INITIATIVE PROGRAMS - LEADERSHIP AND RESOURCES PROVIDED TO ENABLE ITS MEMBERS TO ENGAGE IN INTERCOLLEGIATE ATHLETIC COMPETITION AND TO FOSTER SPORTSMANSHIP, ETHICAL CONDUCT, MUTUAL RESPECT AND CONFIDENCE AMOUNG ITS MEMBER INSTITUTIONS. 519474 305969 SPORTS TOURNAMENTS - INTERCOLLEGIATE TOURNAMENTS ORGANIZED BY GLVC FOR THEIR MEMBER INSTITUTIONS. 949591 1 1 0 0 0 0 0 0 0 0 1 0 0 1 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 66 0 1 4 1 0 0 0 0 0 0 0 0 0 0 0 0 X 14 14 0 0 0 0 1 0 1 1 1 0 0 1 0 0 0 1 0 0 X JIM NAUMOVICH 3172375633 201 S CAPITOL AVE PAN AM PLAZA 560 INDIANAPOLIS IN 46225 MR DANIEL DOBBINS TREASURER 1.00 X X 0 0 0 DR BRIAN MCGEE COUNCIL MEMBER 1.00 X 0 0 0 DR DAVID LIVINGSTON VICE CHAIR 1.00 X X 0 0 0 DR ELIZABETH MACLEOD WALLS COUNCIL MEMBER 1.00 X 0 0 0 MS KATHY FRANKE COUNCIL MEMBER 1.00 X 0 0 0 DR JANET GOOCH COUNCIL MEMBER 1.00 X 0 0 0 DR KRISTIN SOBOLIK COUNCIL MEMBER 1.00 X 0 0 0 DR MARK LOMBARDI COUNCIL MEMBER 1.00 X 0 0 0 DR MOHAMMAD DEHGHANI COUNCIL MEMBER 1.00 X 0 0 0 DR RICHARD J MELSON COUNCIL MEMBER 1.00 X 0 0 0 DR SANDRA CASSADY COUNCIL MEMBER 1.00 X 0 0 0 DR SUSAN THOMAS CHAIR 1.00 X X 0 0 0 MR JOHN BEUERLEIN COUNCIL MEMBER 1.00 X 0 0 0 DR TANUJA SINGH COUNCIL MEMBER 1.00 X 0 0 0 MR JIM NAUMOVICH COMMISSIONER 40.00 X 179252 0 57766 179252 0 57766 1 0 1 0 0 433500 114086 160000 707586 SPORTS PROGRAMS 711300 543760 543760 543760 4800 4800 11929 8489 3440 3440 3440 57067 41794 15273 15273 OTHER REVENUE 711300 101043 101043 101043 1375902 644803 0 23513 X 307042 138169 168873 118192 88764 29428 4904 4904 19974 17385 2589 24842 13755 11087 43670 43670 49690 49690 34929 34929 33056 33056 37052 37052 785 785 20088 20088 TOURNAMENT PROGRAMS 420857 420857 SPORTS PROGRAMS 265757 265757 MISCELLANEOUS 6603 6603 BANK FEES 2351 2351 2033 2033 1391825 949591 442234 0 142927 142683 776530 779598 11333 7077 10342 9466 18581 58252 57066 1971 1186 179149 195498 0 61524 1140833 1197032 6449 3709 0 62117 6449 65826 X 1115272 1131206 19112 0 1134384 1131206 1140833 1197032 -15923 12745 0 X X 0 1 X 1 0 X 615500 810000 285250 908717 707586 3327053 555081 512672 506187 608917 600827 2783684 1170581 1322672 791437 1517634 1308413 6110737 0 270890 289450 310620 307288 324691 1502939 270890 289450 310620 307288 324691 1502939 4607798 2604 3041 420 250 4800 11115 2604 3041 420 250 4800 11115 29863 30113 9644 21304 101043 191967 1203048 1355826 801501 1539188 1414256 6313819 0.72980 0.74810 0.00180 0.00120 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 58252 57066 1186 1186 RIGHT-OF-USE ASSET 61524 61524 RIGHT-OF-USE LIABILITY 62117 62117 X 1388647 12745 12745 1375902 0 1375902 1391825 0 1391825 0 1391825 PART X, LINE 2: THE ORGANIZATION IS A NOT-FOR-PROFIT CORPORATION, EXEMPT FROM INCOME TAXES UNDER SECTION 501(C)(3) OF THE U.S. INTERNAL REVENUE CODE AND HAS BEEN CLASSIFIED AS AN ORGANIZATION THAT IS NOT A PRIVATE FOUNDATION UNDER SECTION 509(A)(3). THE ORGANIZATION IS SUBJECT TO UNRELATED BUSINESS INCOME TAX ON ANY ACTIVITIES UNRELATED TO ITS TAX-EXEMPT PURPOSE, OF WHICH THE ORGANIZATION HAD NONE FOR THE YEARS ENDED JUNE 30, 2023 AND 2022. CONSEQUENTLY, THE ACCOMPANYING FINANCIAL STATEMENTS DO NOT REFLECT ANY PROVISION FOR INCOME TAXES. ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA REQUIRE MANAGEMENT TO EVALUATE TAX POSITIONS TAKEN BY THE ORGANIZATION AND RECOGNIZE A TAX LIABILITY IF THE ORGANIZATION HAS TAKEN AN UNCERTAIN POSITION THAT MORE LIKELY THAN NOT WOULD NOT BE SUSTAINED UPON EXAMINATION BY THE IRS. MANAGEMENT HAS ANALYZED THE TAX POSITIONS TAKEN BY THE ORGANIZATION, AND HAS CONCLUDED THAT AS OF JUNE 30, 2023, THERE ARE NO UNCERTAIN POSITIONS TAKEN OR EXPECTED TO BE TAKEN THAT WOULD REQUIRE RECOGNITION OF A LIABILITY OR DISCLOSURE IN THE FINANCIAL STATEMENTS. THE U.S. FEDERAL AND STATE INCOME TAX RETURNS OF THE ORGANIZATION ARE SUBJECT TO EXAMINATION BY THE IRS AND STATE TAXING AUTHORITIES, GENERALLY FOR THREE YEARS AFTER THEY WERE FILED. 0 0 0 0 0 0 0 0 0 MR JIM NAUMOVICH COMMISSIONER 179252 0 0 0 0 0 17985 0 39781 0 237018 0 0 0 FORM 990, PART VI, SECTION A, LINE 1A SECTION B: COUNCIL OF PRESIDENTS THE COUNCIL OF PRESIDENTS SHALL MEET TWICE ANNUALLY, ONE MEETING OF WHICH SHALL BE HELD WITHIN 30 DAYS OF THE FALL MEETING OF THE CONFERENCE; OTHER MEETINGS SHALL BE HELD AT THE CALL OF THE CHAIR OF THE COUNCIL OF PRESIDENTS OR ANY THREE MEMBERS BY WRITTEN REQUEST. ANY MEETING MAY BE BY TELECONFERENCE CALL IF SO DESIRED. EACH INSTITUTION IS TO BE REPRESENTED IN PERSON BY THEIR CHIEF EXECUTIVE OFFICER (CEO) OR, IN RARE CIRCUMSTANCES, BY PHONE. INSTITUTIONS ARE PROHIBITED FROM SENDING SUBSTITUTES IN PLACE OF THE PRESIDENT/CHANCELLOR. A THREE-MEMBER EXECUTIVE COMMITTEE (ARTICLE V, SECTION C) WILL HELP COMMUNICATE AND SUPPORT THE WORK OF THE COMMISSIONER ON THE DEVELOPMENT OF MEETING AGENDAS. FORM 990, PART VI, SECTION A, LINE 6 MEMBERS OF THE ORGANIZATION CONSIST OF MEMBER INSTITUTIONS. NEW MEMBER SCHOOLS ARE SELECTED PURSUANT TO POLICIES OUTLINED IN THE CONFERENCE HANDBOOK. FORM 990, PART VI, SECTION A, LINE 7B THE COUNCIL OF PRESIDENTS HAS ONE MEMBER FROM EACH MEMBER INSTITUTION AND APPROVES ALL DECISIONS. THE INDIVIDUAL IS THE CEO OF THE MEMBER INSTITUTION. FORM 990, PART VI, SECTION B, LINE 11B THE DRAFT OF THE FORM 990 IS PRESENTED TO THE FINANCE COMMITTEE FOR REVIEW AND APPROVAL. THE FINAL DOCUMENT IS THEN CIRCULATED TO THE ENTIRE BOARD OF PRESIDENTS. FORM 990, PART VI, SECTION B, LINE 15A THE GLVC COUNCIL OF PRESIDENTS CONDUCTS AN ANNUAL REVIEW OF THE COMMISSIONER EACH MAY, AFTER SOLICITING FEEDBACK FROM THE LEAGUE'S ATHLETIC DIRECTORS AND FACULTY ATHLETIC REPRESENTATIVES. A FORMAL WRITTEN DOCUMENT IS USED AS THE EVALUATION INSTRUMENT IN THIS PROCESS. THE COUNCIL ALSO REVIEWS SALARY DATA AVAILABLE FROM THE NCAA DIVISION II CONFERENCE COMMISSIONERS ASSOCIATION (CCA) ANNUAL SURVEY WHEN DETERMING THE COMPENSATION LEVEL FOR THE FOLLOWING FISCAL YEAR. FORM 990, PART VI, SECTION C, LINE 19 CONSISTENT WITH THE REQUIREMENTS OF SECTION 6104(D) OF THE INTERNAL REVENUE CODE AND REGULATIONS THEREUNDER, COPIES OF THE IRS FORM 990 AND APPLICATION FOR EXEMPTION SHALL BE MADE AVAILABLE UPON REQUEST, IN A TIMELY MANNER, AND SUBJECT TO CHARGES PERMITTED BY THE LAW TO ANY INDIVIDUALS WHO REQUEST IT. OTHER GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS ARE MADE AVAILABLE UPON REQUEST TO THE INDIVIDUALS REQUESTING THEM. FORM 990, PART IX, LINE 24E DUES: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 2,033. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 2,033. FORM 990 PART XII, LINE 2C: THE ORGANIZATION HAS NOT CHANGED ITS OVERSIGHT PROCESS OR SELECTION PROCESS DURING THE TAX YEAR.