TY 2022 Form 990 Schedule O

efile Public Visual Render ObjectId: 202343189349308379 - Submission: 2023-11-14 TIN: 35-1979089

SCHEDULE O
(Form 990)

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 990-EZ or to provide any additional information.
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Attach to Form 990 or 990-EZ.
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Go to www.irs.gov/Form990 for the latest information.

OMB No. 1545-0047

2022

Open to Public
Inspection

Name of the organization

HORIZON LEAGUE INC

Employer identification number

35-1979089

Return Reference	Explanation
FORM 990, PART VI, SECTION B, LINE 11B	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 MAY 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 CONFERENCE'S COMMISSIONERS. THE HORIZON LEAGUE EXECUTIVE COMMITTEE OF THE BOARD OF DIRECTORS THEN MEETS, EXCLUSIVE OF THE COMMISSIONER'S PRESENCE, AND DISCUSSES THE COMMISSIONER'S SALARY AND BENEFITS FOR THE UPCOMING YEAR IN THE CONTEXT OF THE COMPARATIVE DATA. THE FULL BOARD AGREES ON COMPENSATION AND APPROVED SALARY AND BENEFITS ARE COMMUNICATED TO THE COMMISSIONER BY THE BOARD CHAIRPERSON.
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.
FORM 990, PART XII, LINE 2C:	THE BOARD OF DIRECTORS OVERSEES THE SELECTION OF THE INDEPENDENT ACCOUNTANTS AND THE AUDIT PROCESS. THIS PROCESS HAS NOT CHANGED FROM PRIOR YEARS.

Return Reference

Explanation

FORM 990, PART VI, SECTION B, LINE 11B

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 MAY 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 CONFERENCE'S COMMISSIONERS. THE HORIZON LEAGUE EXECUTIVE COMMITTEE OF THE BOARD OF DIRECTORS THEN MEETS, EXCLUSIVE OF THE COMMISSIONER'S PRESENCE, AND DISCUSSES THE COMMISSIONER'S SALARY AND BENEFITS FOR THE UPCOMING YEAR IN THE CONTEXT OF THE COMPARATIVE DATA. THE FULL BOARD AGREES ON COMPENSATION AND APPROVED SALARY AND BENEFITS ARE COMMUNICATED TO THE COMMISSIONER BY THE BOARD CHAIRPERSON.

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.

FORM 990, PART XII, LINE 2C:

THE BOARD OF DIRECTORS OVERSEES THE SELECTION OF THE INDEPENDENT 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.

Cat. No. 51056K

Schedule O (Form 990) 2022

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