OHIO VALLEY ATHLETIC CONFERENCE INC (EIN 340948104) - Form 990 Financial Analysis & Trantor Score

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Financial Vulnerability Assessment (Tuckman-Chang)

4 risk indicators measuring financial stability and operational resilience

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Financial Trends

Organization Details

Formation Year

1978

Legal Domicile

Principal Officer

DIRK DECOY

Phone

7403103115

Tax Period

2024-07-01 to 2025-06-30

OHIO VALLEY ATHLETIC CONFERENCE INC, founded in 1978, is a small nonprofit in the Recreation & Sports sector that reported $539K in total revenue in fiscal year 2024. Revenue decreased 8% compared to the prior year. Expenses of $611K exceeded revenue, resulting in a 13% operating deficit.

Mission

SPONSORS AND PROMOTES HIGH SCHOOL SPORTS ACTIVITIES

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Trantor Score

Financial Health Score (300–850) · Liquidity · Solvency · Sustainability · Efficiency

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Liquidity (40%) • Solvency (30%) • Sustainability (20%) • Efficiency (10%)

Financial Overview (2024)

Revenue Breakdown

Contributions & Grants $4,619

Program Service Revenue $489,136

Investment Income $33,678

Other Revenue $11,604

TOTAL REVENUE $539,037

Expense Breakdown

Grants Paid $25,500

Salaries & Benefits $42,408

Fundraising Expenses $0

Program Expenses $498,561

Other Expenses $543,164

TOTAL EXPENSES $611,072

Year-over-Year Comparison

	2024	2023	Change
Revenue	$539,037	$585,047	-0.1%
Expenses	$611,072	$491,928	+0.2%
Net Income	$-72,035	$93,119	-1.8%

Key Indicators

✗ Grants to Organizations ✓ Grants to Individuals ✗ Lobbying ✗ Political Activity ✗ Foreign Activities ✗ Donor Advised Fund ✗ Schedule B Required

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Financial Health Indicators

Comprehensive financial analysis: Altman Z-Score, liquidity, solvency, sustainability, efficiency, and growth metrics

Financial Distress Indicator

Liquidity & Cash Position

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Altman Z-Score • Liquidity Ratios • Solvency Analysis • Growth Indicators • Efficiency Metrics

Governance

Voting Members

Independent Members

N/A

Employees

Volunteers

N/A

Governance Policies

✓ Conflict of Interest Policy

✗ Whistleblower Policy

✗ Document Retention Policy

Special Practices & Reported Activities

✗ Operated a School

✗ Operated a Hospital

✗ Provided First Class Travel

✗ Reported Conflict of Interest

✗ Reported Asset Diversion

✗ Excess Benefit Transaction

✗ Made Political Expenditures

✗ Engaged in Lobbying

✗ Operated Donor Advised Fund

✗ Maintained Art Collections

✗ Filed Form 720

Compensation of Officers, Directors & Key Employees

Total Officers

$31,212

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
COREY MURPHY	WV BOARD MEMBER	1.00	Director	$0	$0	$0
ERIC LOWE	OHIO BOARD MEMBER	1.00	Director	$0	$0	$0
JERRY NARCISI	OHIO BOARD MEMBER	1.00	Director	$0	$0	$0
DIANNA VARGO	WV BOARD MEMBER	1.00	Director	$0	$0	$0
WALT SKAGGS	OHIO BOARD MEMBER	1.00	Director	$0	$0	$0
DAN ENICH	WV BOARD MEMBER	1.00	Director	$0	$0	$0
DAVID COTTRELL	PRESIDENT/WV BOARD MEMBER	1.00	Officer Director	$0	$0	$0
BILL BEATTIE	OHIO BOARD MEMBER	1.00	Director	$0	$0	$0
DIRK DECOY	EXECUTIVE DIRECTOR	40.00	Officer	$31,212	$0	$31,212

Note: Compensation data is self-reported by the organization on their Form 990. "Reportable Comp" includes salary, bonuses, and other reportable compensation from the organization and related organizations. "Other Comp" includes benefits, deferred compensation, and non-taxable benefits.

Historical Data

Year	Revenue	Expenses	Assets	Net Income
2025	$539,037	$611,072	$820,416	$-72,035
2024	$585,047	$491,928	$876,232	$93,119
2023	$523,630	$492,343	$751,278	$31,287
2022	$500,033	$397,462	$729,582	$102,571
2021	$322,556	$228,495	$619,774	$94,061
2020	$480,293	$434,931	$528,585	$45,362
2019	$335,438	$301,035	$510,352	$34,403

OHIO VALLEY ATHLETIC CONFERENCE INC