INDIANA HIGH SCHOOL ATHLETICS ASSOCIATION: Form 990, tax year 2023
View the entire original 990 at ProPublica ↗
- Organization
- INDIANA HIGH SCHOOL ATHLETICS ASSOCIATION (EIN 35-0905952)
- Tax period
- 2023-07-01 to 2024-06-30
- Filed
- 2025-05-14
- IRS object ID
- 202521349349310462
- Schema version
- 2023v6.0
- Source
- Download XML · Original 990 at ProPublica
Every field in the e-filed return. Faint text is the IRS element name, for citing.
- Return header
- Form 990
- Schedule A
- Schedule B
- Schedule C
- Schedule D
- Schedule I
- Schedule J
- Schedule M
- Schedule O
- Schedule R
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2025-05-14T15:37:55-05:00 | ReturnTs |
| Tax Period End | 2024-06-30 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 270851983 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | SPONSEL CPA GROUP LLC | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 251 N ILLINOIS ST STE 450 | AddressLine1Txt |
| City | INDIANAPOLIS | CityNm |
| State Abbreviation | IN | StateAbbreviationCd |
| ZIP | 46204 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2023-07-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 350905952 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | INDIANA HIGH SCHOOL ATHLETIC ASSOCIATION | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | INDI | BusinessNameControlTxt |
| Phone | 3178466601 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 9150 N MERIDIAN STREET | AddressLine1Txt |
| City | INDIANAPOLIS | CityNm |
| State Abbreviation | IN | StateAbbreviationCd |
| ZIP | 46260 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | PAUL NEIDIG | PersonNm |
| Person Title | COMMISSIONER | PersonTitleTxt |
| Phone | 3178466601 | PhoneNum |
| Signature | 2025-05-14 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IRS Responsible Prty Info Curr | Yes (1) | IRSResponsiblePrtyInfoCurrInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | ELIZABETH M BELCHER CPA | PreparerPersonNm |
| PTIN | P01227829 | PTIN |
| Phone | 3176086699 | PhoneNum |
| Preparation | 2025-05-14 | PreparationDt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2023 | TaxYr |
| Build TS | 2025-03-06 01:10:19Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | PAUL NEIDIG | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 9150 N MERIDIAN STREET | AddressLine1Txt |
| City | INDIANAPOLIS | CityNm |
| State Abbreviation | IN | StateAbbreviationCd |
| ZIP | 46260 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $15,628,981 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | WWW.IHSAA.ORG | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1976 | FormationYr |
| Legal Domicile State | IN | LegalDomicileStateCd |
| Activity Or Mission | SUPERVISE HIGH SCHOOL ATHLETIC COMPETITION IN INDIANA | ActivityOrMissionDesc |
| Voting Members Governing Body | 19 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 19 | VotingMembersIndependentCnt |
| Total Employee | 29 | TotalEmployeeCnt |
| Total Volunteers | 100 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $347,958 | PYContributionsGrantsAmt |
| CY Contributions Grants | $202,444 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $14,891,539 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $14,142,157 | CYProgramServiceRevenueAmt |
| PY Investment Income | $287,396 | PYInvestmentIncomeAmt |
| CY Investment Income | $387,545 | CYInvestmentIncomeAmt |
| PY Other Revenue | $85,491 | PYOtherRevenueAmt |
| CY Other Revenue | $0 | CYOtherRevenueAmt |
| PY Total Revenue | $15,612,384 | PYTotalRevenueAmt |
| CY Total Revenue | $14,732,146 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $117,069 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $56,500 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $2,654,161 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $3,043,427 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $72,907 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $11,475,000 | PYOtherExpensesAmt |
| CY Other Expenses | $11,339,140 | CYOtherExpensesAmt |
| PY Total Expenses | $14,246,230 | PYTotalExpensesAmt |
| CY Total Expenses | $14,439,067 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $1,366,154 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $293,079 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $10,439,716 | TotalAssetsBOYAmt |
| Total Assets EOY | $10,339,331 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $2,693,171 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $1,311,478 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $7,746,545 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $9,027,853 | NetAssetsOrFundBalancesEOYAmt |
| Mission | SUPERVISE HIGH SCHOOL ATHLETIC COMPETITION IN INDIANA | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Expense | $12,640,072 | ExpenseAmt |
| Revenue | $12,071,112 | RevenueAmt |
| Desc | INDIANA HIGH SCHOOL ATHLETIC ASSOCIATION, INC. (IHSAA) IS A NOT-FOR-PROFIT ORGANIZATION WHOSE PURPOSE IS TO ENCOURAGE, REGULATE AND GIVE DIRECTION TO WHOLESOME AMATEUR INTERSCHOOL ATHLETIC COMPETITION BETWEEN MEMBER SCHOOLS. IHSAA`S MEMEMBERSHIP IS VOLUNTARY AND INCLUDES OVER 400 MEMBER SCHOOLS IN THE STATE OF INDIANA. IHSAA`S PRINCIPAL SOURCES OF REVENUE ARE ATHLETIC TOURNATMENTS AND MEETS, CORPORATE SPONSORSHIP, AND BROADCASTING RIGHTS. | Desc |
Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $78,836 | ExpenseAmt |
| Grant | $56,500 | GrantAmt |
| Desc | AWARD COLLEGE SHOLARSHIPS TO GRADUATING HIGH SCHOOL STUDENT ATHLETES | Desc |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Expenses | $12,718,908 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (1) | DescribedInSection501c3Ind |
| Schedule B Required | Yes (1) | ScheduleBRequiredInd |
| Political Campaign Acty | 0 | PoliticalCampaignActyInd |
| Lobbying Activities | Yes (1) | LobbyingActivitiesInd |
| Subject To Proxy Tax | 0 | SubjectToProxyTaxInd |
| Donor Advised Fund | 0 | DonorAdvisedFundInd |
| Conservation Easements | 0 | ConservationEasementsInd |
| Collections Of Art | 0 | CollectionsOfArtInd |
| Credit Counseling | 0 | CreditCounselingInd |
| Donor Rstr Or Quasi Endowments | 0 | DonorRstrOrQuasiEndowmentsInd |
| Report Land Building Equipment | Yes (1) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | 0 | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | 0 | ReportProgramRelatedInvstInd |
| Report Other Assets | 0 | ReportOtherAssetsInd |
| Report Other Liabilities | 0 | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (1) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | Yes (1) | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | 0 | ConsolidatedAuditFinclStmtInd |
| School Operating | 0 | SchoolOperatingInd |
| Foreign Office | 0 | ForeignOfficeInd |
| Foreign Activities | 0 | ForeignActivitiesInd |
| More Than5000 K To Org | 0 | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividualsInd |
| Professional Fundraising | 0 | ProfessionalFundraisingInd |
| Fundraising Activities | 0 | FundraisingActivitiesInd |
| Gaming Activities | 0 | GamingActivitiesInd |
| Operate Hospital | 0 | OperateHospitalInd |
| Grants To Organizations | 0 | GrantsToOrganizationsInd |
| Grants To Individuals | Yes (1) | GrantsToIndividualsInd |
| Schedule J Required | Yes (1) | ScheduleJRequiredInd |
| Tax Exempt Bonds | 0 | TaxExemptBondsInd |
| Engaged In Excess Benefit Trans | 0 | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | 0 | PYExcessBenefitTransInd |
| Loan Outstanding | 0 | LoanOutstandingInd |
| Grant To Related Person | 0 | GrantToRelatedPersonInd |
| Business Rln With Org Mem | 0 | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | 0 | BusinessRlnWithFamMemInd |
| Business Rln With35 Ctrl Ent | 0 | BusinessRlnWith35CtrlEntInd |
| Deductible Non Cash Contri | Yes (1) | DeductibleNonCashContriInd |
| Deductible Art Contribution | 0 | DeductibleArtContributionInd |
| Terminate Operations | 0 | TerminateOperationsInd |
| Partial Liquidation | 0 | PartialLiquidationInd |
| Disregarded Entity | 0 | DisregardedEntityInd |
| Related Entity | Yes (1) | RelatedEntityInd |
| Related Organization Ctrl Ent | 0 | RelatedOrganizationCtrlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | 0 | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | 0 | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (1) | ScheduleORequiredInd |
| IRP Document | 99 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Employee | 29 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (1) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | 0 | UnrelatedBusIncmOverLimitInd |
| Foreign Financial Account | 0 | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | 0 | TaxablePartyNotificationInd |
| Nondeductible Contributions | 0 | NondeductibleContributionsInd |
| Quid Pro Quo Contributions | 0 | QuidProQuoContributionsInd |
| Form8282 Property Disposed Of | 0 | Form8282PropertyDisposedOfInd |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | 0 | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | 0 | PayPremiumsPrsnlBnftCntrctInd |
| Indoor Tanning Services | 0 | IndoorTanningServicesInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | 0 | SubjToTaxRmnrtnExPrchtPymtInd |
| Subject To Excs Tax Net Invst Inc | 0 | SubjectToExcsTaxNetInvstIncInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 19 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 19 | IndependentVotingMemberCnt |
| Family Or Business Rln | 0 | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | 0 | DelegationOfMgmtDutiesInd |
| Change To Org Documents | 0 | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | 0 | MembersOrStockholdersInd |
| Election Of Board Members | 0 | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | 0 | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (1) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (1) | MinutesOfCommitteesInd |
| Officer Mailing Address | 0 | OfficerMailingAddressInd |
| Local Chapters | 0 | LocalChaptersInd |
| Form990 Provided To Gvrn Body | 0 | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (1) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (1) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (1) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (1) | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (1) | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (1) | CompensationProcessCEOInd |
| Compensation Process Other | Yes (1) | CompensationProcessOtherInd |
| Investment In Joint Venture | 0 | InvestmentInJointVentureInd |
| States Where Copy Of Return Is Fld | IN | StatesWhereCopyOfReturnIsFldCd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | DEAN RUBECK | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 3177557599 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 9150 N MERIDIAN STREET | AddressLine1Txt |
| City | INDIANAPOLIS | CityNm |
| State Abbreviation | IN | StateAbbreviationCd |
| ZIP | 46260 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (25 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | Average Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRt | OfficerOfficerInd | Highest Compensated EmployeeHighestCompensatedEmployeeInd |
|---|---|---|---|---|---|---|---|---|
| STACY ADAMS | ||||||||
| PRESIDENT | 2.00 | Yes (X) | $0 | $0 | $0 | |||
| CHAD GILBERT | ||||||||
| VICE-PRESIDENT | 2.00 | Yes (X) | $0 | $0 | $0 | |||
| JEFF DOYLE | ||||||||
| BOARD MEMBER | 2.00 | Yes (X) | $0 | $0 | $0 | |||
| JIM BROWN | ||||||||
| BOARD MEMBER | 2.00 | Yes (X) | $0 | $0 | $0 | |||
| TOM BLACK | ||||||||
| BOARD MEMBER | 2.00 | Yes (X) | $0 | $0 | $0 | |||
| KYLE DUNCAN | ||||||||
| BOARD MEMBER | 2.00 | Yes (X) | $0 | $0 | $0 | |||
| CHRIS CONLEY | ||||||||
| BOARD MEMBER | 2.00 | Yes (X) | $0 | $0 | $0 | |||
| ROMAN SMITH | ||||||||
| BOARD MEMBER | 2.00 | Yes (X) | $0 | $0 | $0 | |||
| KYE DENNEY | ||||||||
| BOARD MEMBER | 2.00 | Yes (X) | $0 | $0 | $0 | |||
| KRIS PAINTER | ||||||||
| BOARD MEMBER | 2.00 | Yes (X) | $0 | $0 | $0 | |||
| TOM FINICLE | ||||||||
| BOARD MEMBER | 2.00 | Yes (X) | $0 | $0 | $0 | |||
| JEFF HAMSTRA | ||||||||
| BOARD MEMBER | 2.00 | Yes (X) | $0 | $0 | $0 | |||
| TIM GROVE | ||||||||
| BOARD MEMBER | 2.00 | Yes (X) | $0 | $0 | $0 | |||
| PATTI MCCORMACK | ||||||||
| BOARD MEMBER | 2.00 | Yes (X) | $0 | $0 | $0 | |||
| PAUL VOIGHT | ||||||||
| BOARD MEMBER | 2.00 | Yes (X) | $0 | $0 | $0 | |||
| BRIAN STRONG | ||||||||
| BOARD MEMBER | 2.00 | Yes (X) | $0 | $0 | $0 | |||
| LARRY COCHREN | ||||||||
| BOARD MEMBER | 2.00 | Yes (X) | $0 | $0 | $0 | |||
| JOE HERMAN | ||||||||
| BOARD MEMBER | 2.00 | Yes (X) | $0 | $0 | $0 | |||
| PAUL NEIDIG | ||||||||
| COMMISSIONER | 40.00 | $198,592 | $0 | $8,744 | 2.00 | Yes (X) | ||
| KERRIE ROSATI | ||||||||
| ASSISTANT COMMISSIONER | 40.00 | $153,694 | $0 | $35,639 | Yes (X) | |||
| ROBERT FAULKENS | ||||||||
| ASSISTANT COMMISSIONER | 40.00 | $157,161 | $0 | $32,988 | Yes (X) | |||
| JANIE ULMER | ||||||||
| ASSISTANT COMMISSIONER | 40.00 | $141,700 | $0 | $5,343 | Yes (X) | |||
| CHRIS KAUFMAN | ||||||||
| ASSISTANT COMMISSIONER | 28.00 | $164,394 | $0 | $34,933 | 12.00 | Yes (X) | ||
| BRIAN LEWIS | ||||||||
| ASSISTANT COMMISSIONER | 40.00 | $147,804 | $0 | $45,003 | Yes (X) | |||
| DONALD MOREHEAD | ||||||||
| TECHNOLOGY DIRECTOR | 40.00 | $156,006 | $0 | $77,390 | Yes (X) | |||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $1,119,351 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $240,040 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 7 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | 0 | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | Yes (1) | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | 0 | CompensationFromOtherSrcsInd |
Contractor Compensation ContractorCompensationGrp (4 entries)
| Address Line1ContractorAddress/USAddress/AddressLine1Txt | CityContractorAddress/USAddress/CityNm | State AbbreviationContractorAddress/USAddress/StateAbbreviationCd | ZIPContractorAddress/USAddress/ZIPCd | ServicesServicesDesc | CompensationCompensationAmt |
|---|---|---|---|---|---|
| THREE-SIXTY GROUP INC | |||||
| 36 S PENNSYLVANIA ST | INDIANAPOLIS | IN | 46204 | MARKETING | $532,779 |
| SA BERG COMPANY | |||||
| 740 E 52ND ST | INDIANAPOLIS | IN | 46204 | CONSTRUCTION | $389,542 |
| NATL FEDERATION OF HIGH SCHOOLS | |||||
| PO BOX 690 | INDIANAPOLIS | IN | 46206 | NATIONAL ASSOCIATION | $257,482 |
| COUNTERPART | |||||
| 2115 VISIONARY WAY STE 185 | FISHERS | IN | 46038 | SOFTWARE DEVELOPMENT | $215,940 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 4 | CntrctRcvdGreaterThan100KCnt |
| All Other Contributions | $202,444 | AllOtherContributionsAmt |
| Noncash Contributions | $202,444 | NoncashContributionsAmt |
| Total Contributions | $202,444 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp (5 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt | ExclusionExclusionAmt |
|---|---|---|---|---|
| TOURNAMENT REVENUES | 711300 | $11,423,265 | $11,423,265 | |
| SPONSORSHIP REVENUES | 711300 | $2,071,045 | $2,071,045 | |
| OFFICIAL LICENSING FEES | 711300 | $445,086 | $445,086 | |
| TV AND RADIO BROADCAST RIGTS | 711300 | $183,575 | $183,575 | |
| OTHER FEES AND COLLECTIONS | 711300 | $19,186 | $19,186 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $14,142,157 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $515,534 | TotalRevenueColumnAmt |
| Exclusion | $515,534 | ExclusionAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $740,113 | SecuritiesAmt |
| Other | $28,733 | OtherAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $896,835 | SecuritiesAmt |
| Other | $0 | OtherAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | -$156,722 | SecuritiesAmt |
| Other | $28,733 | OtherAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | -$127,989 | TotalRevenueColumnAmt |
| Exclusion | -$127,989 | ExclusionAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $14,732,146 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $12,071,112 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $2,458,590 | ExclusionAmt |
Grants To Domestic Individuals GrantsToDomesticIndividualsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $56,500 | TotalAmt |
| Program Services | $56,500 | ProgramServicesAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,359,390 | TotalAmt |
| Program Services | $1,086,003 | ProgramServicesAmt |
| Management And General | $244,639 | ManagementAndGeneralAmt |
| Fundraising | $28,748 | FundraisingAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $969,134 | TotalAmt |
| Program Services | $770,029 | ProgramServicesAmt |
| Management And General | $178,371 | ManagementAndGeneralAmt |
| Fundraising | $20,734 | FundraisingAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $211,508 | TotalAmt |
| Program Services | $168,054 | ProgramServicesAmt |
| Management And General | $38,929 | ManagementAndGeneralAmt |
| Fundraising | $4,525 | FundraisingAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $351,740 | TotalAmt |
| Program Services | $293,305 | ProgramServicesAmt |
| Management And General | $51,695 | ManagementAndGeneralAmt |
| Fundraising | $6,740 | FundraisingAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $151,655 | TotalAmt |
| Program Services | $124,221 | ProgramServicesAmt |
| Management And General | $24,401 | ManagementAndGeneralAmt |
| Fundraising | $3,033 | FundraisingAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $165,404 | TotalAmt |
| Management And General | $165,404 | ManagementAndGeneralAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $45,080 | TotalAmt |
| Management And General | $45,080 | ManagementAndGeneralAmt |
Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $43,550 | TotalAmt |
| Management And General | $43,550 | ManagementAndGeneralAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $164,147 | TotalAmt |
| Management And General | $164,147 | ManagementAndGeneralAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $18,091 | TotalAmt |
| Management And General | $18,091 | ManagementAndGeneralAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $286,818 | TotalAmt |
| Management And General | $286,818 | ManagementAndGeneralAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $134,569 | TotalAmt |
| Program Services | $106,310 | ProgramServicesAmt |
| Management And General | $25,568 | ManagementAndGeneralAmt |
| Fundraising | $2,691 | FundraisingAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $22,336 | TotalAmt |
| Program Services | $22,336 | ProgramServicesAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $15,390 | TotalAmt |
| Management And General | $15,390 | ManagementAndGeneralAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $304,069 | TotalAmt |
| Program Services | $240,215 | ProgramServicesAmt |
| Management And General | $57,773 | ManagementAndGeneralAmt |
| Fundraising | $6,081 | FundraisingAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $206,613 | TotalAmt |
| Program Services | $142,563 | ProgramServicesAmt |
| Management And General | $64,050 | ManagementAndGeneralAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt | FundraisingFundraisingAmt |
|---|---|---|---|---|
| TOURNAMENT EXPENSES | $6,153,126 | $6,153,126 | ||
| SCHOOL DISTRIBUTIONS | $2,583,395 | $2,583,395 | ||
| PR, BROADCAST, AND PROM | $924,076 | $924,076 | ||
| OTHER EXPENSE | $272,476 | $48,775 | $223,346 | $355 |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $14,439,067 | TotalAmt |
| Program Services | $12,718,908 | ProgramServicesAmt |
| Management And General | $1,647,252 | ManagementAndGeneralAmt |
| Fundraising | $72,907 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,070,864 | BOYAmt |
| EOY | $1,131,524 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $281,214 | BOYAmt |
| EOY | $114,999 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $461,939 | BOYAmt |
| EOY | $296,793 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $110,133 | BOYAmt |
| EOY | $168,127 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $5,399,055 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $3,425,590 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,512,584 | BOYAmt |
| EOY | $1,973,465 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $6,002,982 | BOYAmt |
| EOY | $6,654,423 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $10,439,716 | BOYAmt |
| EOY | $10,339,331 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $509,704 | BOYAmt |
| EOY | $988,909 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $300,178 | BOYAmt |
| EOY | $322,569 | EOYAmt |
Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $752,915 | BOYAmt |
| EOY | $0 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,130,374 | BOYAmt |
| EOY | $0 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,693,171 | BOYAmt |
| EOY | $1,311,478 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows FASB117 | Yes (X) | OrganizationFollowsFASB117Ind |
No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $7,726,953 | BOYAmt |
| EOY | $9,027,853 | EOYAmt |
Donor Restriction Net Assets DonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $19,592 | BOYAmt |
| EOY | $0 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $7,746,545 | BOYAmt |
| EOY | $9,027,853 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $10,439,716 | BOYAmt |
| EOY | $10,339,331 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | Yes (X) | InfoInScheduleOPartXIInd |
| Reconcilation Revenue Expnss | $293,079 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | $514,808 | NetUnrlzdGainsLossesInvstAmt |
| Prior Period Adjustments | $90,965 | PriorPeriodAdjustmentsAmt |
| Other Changes In Net Assets | $382,456 | OtherChangesInNetAssetsAmt |
| Info In Schedule O Part XII | Yes (X) | InfoInScheduleOPartXIIInd |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | 0 | AccountantCompileOrReviewInd |
| FS Audited | Yes (1) | FSAuditedInd |
FS Audited Basis FSAuditedBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Separate Basis Fincl Stmt | Yes (X) | SeparateBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | Yes (1) | AuditCommitteeInd |
| Federal Grant Audit Required | 0 | FederalGrantAuditRequiredInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Publicly Supported Org509a2 | Yes (X) | PubliclySupportedOrg509a2Ind |
Gifts Grants Contris Rcvd509 GiftsGrantsContrisRcvd509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $1,255,712 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $1,458,839 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $731,414 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $347,958 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $221,630 | CurrentTaxYearAmt |
| Total | $4,015,553 | TotalAmt |
Gross Receipts Admissions GrossReceiptsAdmissionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $6,875,314 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $7,615,333 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $9,906,602 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $13,510,116 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $12,051,926 | CurrentTaxYearAmt |
| Total | $49,959,291 | TotalAmt |
Gross Receipts Non Unrlt Bus GrossReceiptsNonUnrltBusGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $430,186 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $1,978,524 | CurrentTaxYearMinus3YearsAmt |
| Total | $2,408,710 | TotalAmt |
Total509 Total509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $8,561,212 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $11,052,696 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $10,638,016 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $13,858,074 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $12,273,556 | CurrentTaxYearAmt |
| Total | $56,383,554 | TotalAmt |
Amounts Rcvd Dsqlfy Person AmountsRcvdDsqlfyPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Substantial Contributors Amt SubstantialContributorsAmtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus2 Years | $231,564 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $466,485 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $529,801 | CurrentTaxYearAmt |
| Total | $1,227,850 | TotalAmt |
Subst And Dsqlfy Prsns Tot SubstAndDsqlfyPrsnsTotGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus2 Years | $231,564 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $466,485 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $529,801 | CurrentTaxYearAmt |
| Total | $1,227,850 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support Total509 | $55,155,704 | PublicSupportTotal509Amt |
Gross Investment Income509 GrossInvestmentIncome509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | -$977,101 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $262,842 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $391,146 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $388,146 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $515,534 | CurrentTaxYearAmt |
| Total | $580,567 | TotalAmt |
Investment Income And UBTI InvestmentIncomeAndUBTIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | -$977,101 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $262,842 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $391,146 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $388,146 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $515,534 | CurrentTaxYearAmt |
| Total | $580,567 | TotalAmt |
Other Income509 OtherIncome509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus2 Years | $1,335,947 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $1,466,914 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $2,071,045 | CurrentTaxYearAmt |
| Total | $4,873,906 | TotalAmt |
Total Support Calendar Year TotalSupportCalendarYearGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $7,584,111 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $11,315,538 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $12,365,109 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $15,713,134 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $14,860,135 | CurrentTaxYearAmt |
| Total | $61,838,027 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support CY509 | 0.89190 | PublicSupportCY509Pct |
| Public Support PY509 | 0.93410 | PublicSupportPY509Pct |
| Investment Income CY | 0.00940 | InvestmentIncomeCYPct |
| Investment Income PY | 0.00540 | InvestmentIncomePYPct |
| Thirty Thr Pct Suprt Tests CY509 | Yes (X) | ThirtyThrPctSuprtTestsCY509Ind |
Form990 Schedule A Part VI Form990ScheduleAPartVIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | SCHEDULE A, PART 111, LINE 12, EXPLANATION OF OTHER INCOME | FormAndLineReferenceDesc |
| Explanation | SPONSORSHIPS - 2022 AMOUNT: $1,444,764. 2023 AMOUNT $2,071,045. OTHER INCOME - 2022 AMOUNT: $22,150. 2023 AMOUNT $0. | ExplanationTxt |
Schedule B IRS990ScheduleB
Contributor Information ContributorInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor | RESTRICTED | ContributorNum |
Contributor Business Name ContributorBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor US Address ContributorUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | RESTRICTED | AddressLine1 |
| Address Line2 | RESTRICTED | AddressLine2 |
| City | RESTRICTED | City |
| State | RESTRICTED | State |
| ZIP Code | RESTRICTED | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Contributions | RESTRICTED | TotalContributionsAmt |
Schedule C IRS990ScheduleC
| Field | Value | IRS element (for citing) |
|---|---|---|
| Volunteers | 0 | VolunteersInd |
| Paid Staff Or Management | 0 | PaidStaffOrManagementInd |
| Media Advertisements | 0 | MediaAdvertisementsInd |
| Mailings Members | 0 | MailingsMembersInd |
| Publications Or Broadcast | 0 | PublicationsOrBroadcastInd |
| Grants Other Organizations | 0 | GrantsOtherOrganizationsInd |
| Direct Contact Legislators | 0 | DirectContactLegislatorsInd |
| Rallies Demonstrations | 0 | RalliesDemonstrationsInd |
| Other Activities | Yes (1) | OtherActivitiesInd |
| Other Activities | $59,750 | OtherActivitiesAmt |
| Total Lobbying Expenditures | $59,750 | TotalLobbyingExpendituresAmt |
| Not Described Section501c3 | 0 | NotDescribedSection501c3Ind |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART 11-B, LINE 1: | FormAndLineReferenceDesc |
| Explanation | IHSAA PAYS A LAW FIRM TO ADVOCATE VARIOUS ISSUES ON THE IHSAA`S BEHALF | ExplanationTxt |
Schedule D IRS990ScheduleD
Land LandGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $185,943 | OtherCostOrOtherBasisAmt |
| Book Value | $185,943 | BookValueAmt |
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $3,377,012 | OtherCostOrOtherBasisAmt |
| Depreciation | $2,122,961 | DepreciationAmt |
| Book Value | $1,254,051 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $656,531 | OtherCostOrOtherBasisAmt |
| Depreciation | $495,872 | DepreciationAmt |
| Book Value | $160,659 | BookValueAmt |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $1,179,569 | OtherCostOrOtherBasisAmt |
| Depreciation | $806,757 | DepreciationAmt |
| Book Value | $372,812 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $1,973,465 | TotalBookValueLandBuildingsAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $15,186,671 | TotalRevEtcAuditedFinclStmtAmt |
| Net Unrealized Gains Invst | $514,808 | NetUnrealizedGainsInvstAmt |
| Donated Services And Use Fclts | $12,000 | DonatedServicesAndUseFcltsAmt |
| Revenue Not Reported | $526,808 | RevenueNotReportedAmt |
| Revenue Subtotal | $14,659,863 | RevenueSubtotalAmt |
| Investment Expenses Not Incld | $43,550 | InvestmentExpensesNotIncldAmt |
| Other Revenues Not Included | $28,733 | OtherRevenuesNotIncludedAmt |
| Revenue Not Reported Fincl Stmt | $72,283 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $14,732,146 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $14,378,784 | TotExpnsEtcAuditedFinclStmtAmt |
| Donated Services Use Fclts | $12,000 | DonatedServicesUseFcltsAmt |
| Expenses Not Reported | $12,000 | ExpensesNotReportedAmt |
| Expenses Subtotal | $14,366,784 | ExpensesSubtotalAmt |
| Investment Expenses Not Incld2 | $43,550 | InvestmentExpensesNotIncld2Amt |
| Other Expenses Not Included | $28,733 | OtherExpensesNotIncludedAmt |
| Expenses Not Rpt Fincl Stmt | $72,283 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $14,439,067 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail (6 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| PART X, LINE 2: | IHSAA IS A NOT-FOR-PROFIT INDIANA CORPORATION, AND ITS ACTIVITIES ARE EXEMPT FROM FEDERAL INCOME TAXES UNDER INTERNAL REVENUE CODE SECTION 501(C)(3). IHSAA HAS ALSO BEEN CLASSIFIED AS AN ENTITY THAT IS NOT A PRIVATE FOUNDATION WITHIN THE MEANING OF SECTION 509(A) AND QUALIFIES FOR DEDUCTIBLE CONTRIBUTIONS AS PROVIDED IN SECTION 170(B)(1)(A)(VI). UNRELATED BUSINESS INCOME, OF WHICH IHSAA HAD NONE FOR THE YEAR ENDED JUNE 30, 2024, WOULD BE SUBJECT TO FEDERAL INCOME TAXES. 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 POSITION TAKEN BY IHSAA AND RECOGNIZE A TAX LIABILITY IF IHSAA HAS TAKEN AN UNCERTAIN POSITION THAT MORE LIKELY THAN NOT WOULD NOT BE SUSTAINED UPON EXAMINATION BY VARIOUS FEDERAL AND STATE TAXING AUTHORITIES. MANAGEMENT HAS ANALYZED THE TAX POSITIONS TAKEN BY IHSAA, AND HAS CONCLUDED THAT AS OF JUNE 30, 2024, THERE ARE NO UNCERTAIN POSITIONS TAKEN OR EXPECTED TO BE TAKEN THAT WOULD REQUIRE RECOGNITION OF A LIABILITY OR DISCLOSURE IN THE ACCOMPANYING FINANCIAL STATEMENTS. IHSAA IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER, THRE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS IN PROGRESS. NO INTEREST OR PENALTIES WERE INCURRED AS OF JUNE 30, 2024. IHSAA HAS FILED ITS FEDERAL AND STATE EXEMPT INCOME TAX RETURNS FOR PERIODS THROUGH JUNE 30, 2023. THESE RETURNS ARE GENERALLY OPEN TO EXAMINATION BY THE RELEVANT TAXING AUTHORITIES FOR A PERIOD OF THREE YEARS FROM THE LATER OF THE DATE THE RETURN WAS FILED OR ITS DUE DATE. ACCORDINGLY, THE EXEMPT INCOME TAX FILINGS FOR THE YEARS ENDED JUNE 30, 2023, 2022; AND 2021 ARE OPEN TO EXAMINATION AT JUNE 30, 2024. |
| PART XI, LINE 4B - OTHER ADJUSTMENTS: | GAIN ON DISPOSAL OF ASSETS |
| PART XII, LINE 4B - OTHER ADJUSTMENTS: | GAIN ON DISPOSAL OF ASSETS |
| PART X, LINE 2: | THE IHSAA IS EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(C)(3) OF THE U.S. INTERNAL REVENUE CODE. THE ORGANIZATION IS NOT A PRIVATE FOUNDATION. THE ORGANIZATION`S 2022, 2021, 2020 AND 2019 TAX RETURNS ARE SUBJECT TO EXAMINATION BY THE INTERNAL REVENUE SERVICE. |
| PART XI, LINE 2D - OTHER ADJUSTMENTS: | GAIN ON PENSION ACTUARIAL $415,333. |
| PART XII, LINE 2D - OTHER ADJUSTMENTS: | NET PERIODIC BENEFIT COSTS $32,877. |
Schedule I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Records Maintained | 0 | GrantRecordsMaintainedInd |
Grants Other Asst To Indiv In US GrantsOtherAsstToIndivInUSGrp (2 entries)
| Grant TypeGrantTypeTxt | RecipientRecipientCnt | Cash GrantCashGrantAmt |
|---|---|---|
| MENTAL ATTITUDE AWARD | 24 | $24,000 |
| COLLEGE SCHOLARSHIPS | 13 | $32,500 |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Compensation Committee | Yes (X) | CompensationCommitteeInd |
| Board Or Committee Approval | Yes (X) | BoardOrCommitteeApprovalInd |
| Severance Payment | 0 | SeverancePaymentInd |
| Supplemental Nonqual Rtr Plan | Yes (1) | SupplementalNonqualRtrPlanInd |
| Equity Based Comp Arrngm | 0 | EquityBasedCompArrngmInd |
| Comp Based On Revenue Of Flng Org | 0 | CompBasedOnRevenueOfFlngOrgInd |
| Comp Bsd On Rev Related Orgs | 0 | CompBsdOnRevRelatedOrgsInd |
| Comp Bsd Net Earns Flng Org | 0 | CompBsdNetEarnsFlngOrgInd |
| Comp Bsd Net Earns Rltd Orgs | 0 | CompBsdNetEarnsRltdOrgsInd |
| Any Non Fixed Payments | 0 | AnyNonFixedPaymentsInd |
| Initial Contract Exception | 0 | InitialContractExceptionInd |
Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (6 entries)
| TitleTitleTxt | Base Compensation Filing OrgBaseCompensationFilingOrgAmt | Compensation Based On Rltd OrgsCompensationBasedOnRltdOrgsAmt | Bonus Filing OrganizationBonusFilingOrganizationAmount | Bonus Related OrganizationsBonusRelatedOrganizationsAmt | Other Compensation Filing OrgOtherCompensationFilingOrgAmt | Other Compensation Rltd OrgsOtherCompensationRltdOrgsAmt | Deferred Compensation Flng OrgDeferredCompensationFlngOrgAmt | Deferred Comp Rltd OrgsDeferredCompRltdOrgsAmt | Nontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgAmt | Nontaxable Benefits Rltd OrgsNontaxableBenefitsRltdOrgsAmt | Total Compensation Filing OrgTotalCompensationFilingOrgAmt | Total Compensation Rltd OrgsTotalCompensationRltdOrgsAmt | Comp Report Prior990 Filing OrgCompReportPrior990FilingOrgAmt | Comp Report Prior990 Rltd OrgsCompReportPrior990RltdOrgsAmt |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| DONALD MOREHEAD | ||||||||||||||
| TECHNOLOGY DIRECTOR | $156,006 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $77,390 | $0 | $233,396 | $0 | $0 | $0 |
| PAUL NEIDIG | ||||||||||||||
| COMMISSIONER | $198,592 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $8,744 | $0 | $207,336 | $0 | $0 | $0 |
| CHRIS KAUFMAN | ||||||||||||||
| ASSISTANT COMMISSIONER | $164,394 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $34,933 | $0 | $199,327 | $0 | $0 | $0 |
| BRIAN LEWIS | ||||||||||||||
| ASSISTANT COMMISSIONER | $147,804 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $45,003 | $0 | $192,807 | $0 | $0 | $0 |
| ROBERT FAULKENS | ||||||||||||||
| ASSISTANT COMMISSIONER | $157,161 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $32,988 | $0 | $190,149 | $0 | $0 | $0 |
| KERRIE ROSATI | ||||||||||||||
| ASSISTANT COMMISSIONER | $153,694 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $35,639 | $0 | $189,333 | $0 | $0 | $0 |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART 1, LINE 4B | FormAndLineReferenceDesc |
| Explanation | IHSAA HAS A DEFINED BENEFIT PENSION PLAN AND A DEFINED CONTRIBUTION PLAN THAT COVER SUBSTANTIALLY ALL EMPLOYEES. DEFINED BENEFIT PLAN CONTRIBUTIONS, WHICH ARE FUNDED ON A CURRENT BASIS, ARE COMPUTED ACTUARIALLY TO INCLUDE CURRENT SERVICE COSTS AND TO FUND PAST SERVICE COSTS OVER A PERIOD OF TEN YEARS. IHSAA DOES NOT HAVE PENSION CONTRIBUTION INFORMATION AVAILABLE ON A PERSON BY PERSON BASIS. | ExplanationTxt |
Schedule M IRS990ScheduleM
Other Non Cash Contri Table OtherNonCashContriTableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Non Cash Checkbox | Yes (X) | NonCashCheckboxInd |
| Desc | SPORTS BALLS | Desc |
| Contribution | 1 | ContributionCnt |
| Noncash Contributions Rpt F990 | $202,444 | NoncashContributionsRptF990Amt |
| Method Of Determining Revenues | FMV | MethodOfDeterminingRevenuesTxt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Any Property That Must Be Held | 0 | AnyPropertyThatMustBeHeldInd |
| Review Process Unusual NC Gifts | 0 | ReviewProcessUnusualNCGiftsInd |
| Third Parties Used | 0 | ThirdPartiesUsedInd |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (6 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PART VI, SECTION B, LINE 11B | A DRAFT OF THE RETURN WAS REVIEWED WITH THE COMMISSIONER BEFORE FILED. FINAL RETURN MADE AVAILABLE TO THE BOARD UPON REQUEST. |
| FORM 990, PART VI, SECTION B, LINE 12C | ANY CONFLICTS OF INTEREST ARE REVIEWED AND RESOLVED BY THE BOARD OF DIRECTORS. |
| FORM 990, PART VI, SECTION B, LINE 15 | COMMISSIONER'S SALARY DETERMINED BY THE EXECUTIVE COMMITTEE OF THE BOARD OF DIRECTORS. ASSOCIATE COMMISSIONERS' SALARIES DETERMINED BY THE EXECUTIVE COMMITTEE OF THE BOARD OF DIRECTORS. |
| FORM 990, PART VI, SECTION C, LINE 19 | THE ASSOCIATION`S WEBSITE INCLUDES INFORMATION ABOUT BOARD MEETINGS, RULES AND REGULATIONS, AND OTHER PERTINENT GOVERNING INFORMATION. |
| FORM 990, PART XI, LINE 9: | OTHER COMPONENTS OF NET PERIODIC BENEFIT COST -32,877. PENSION-RELATED CHANGES OTHER THAN NET PERIODIC BENEFIT COSTS 415,333. |
| FORM 990, PART XII, LINE 2C: | THE ORGANIZATION HAS NOT CHANGED ITS OVERSIGHT PROCESS OR SELECTION PROCESS DURING THE YEAR. |
Schedule R IRS990ScheduleR
Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp
Disregarded Entity Name DisregardedEntityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | IHSAA FOUNDATION | BusinessNameLine1Txt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 9150 N MERIDIAN STREET | AddressLine1Txt |
| City | INDIANAPOLIS | CityNm |
| State Abbreviation | IN | StateAbbreviationCd |
| ZIP | 46260 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 812053031 | EIN |
| Primary Activities | GRANTS | PrimaryActivitiesTxt |
| Legal Domicile State | IN | LegalDomicileStateCd |
| Exempt Code Section | 501(C)(3) | ExemptCodeSectionTxt |
| Public Charity Status | LINE 7 | PublicCharityStatusTxt |
| Controlled Organization | 0 | ControlledOrganizationInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Annts Rnts Rylts | 0 | ReceiptOfIntAnntsRntsRyltsInd |
| Gift Grnt Or Cap Contri To Oth Org | Yes (1) | GiftGrntOrCapContriToOthOrgInd |
| Gift Grnt Cap Contri From Oth Org | 0 | GiftGrntCapContriFromOthOrgInd |
| Loans Or Guarantees To Other Org | 0 | LoansOrGuaranteesToOtherOrgInd |
| Loans Or Guarantees From Oth Org | 0 | LoansOrGuaranteesFromOthOrgInd |
| Div Related Organization | 0 | DivRelatedOrganizationInd |
| Asset Sale To Other Org | 0 | AssetSaleToOtherOrgInd |
| Asset Purchase From Other Org | 0 | AssetPurchaseFromOtherOrgInd |
| Asset Exchange | 0 | AssetExchangeInd |
| Rental Of Facilities To Oth Org | 0 | RentalOfFacilitiesToOthOrgInd |
| Rental Of Fclts From Oth Org | 0 | RentalOfFcltsFromOthOrgInd |
| Perform Of Services For Oth Org | 0 | PerformOfServicesForOthOrgInd |
| Perform Of Services By Other Org | 0 | PerformOfServicesByOtherOrgInd |
| Sharing Of Facilities | Yes (1) | SharingOfFacilitiesInd |
| Paid Employees Sharing | Yes (1) | PaidEmployeesSharingInd |
| Reimbursement Paid To Other Org | 0 | ReimbursementPaidToOtherOrgInd |
| Reimbursement Paid By Other Org | 0 | ReimbursementPaidByOtherOrgInd |
| Transfer To Other Org | 0 | TransferToOtherOrgInd |
| Transfer From Other Org | 0 | TransferFromOtherOrgInd |
Transactions Related Org TransactionsRelatedOrgGrp (2 entries)
| Transaction TypeTransactionTypeTxt | InvolvedInvolvedAmt | Method Of Amount DeterminationMethodOfAmountDeterminationTxt |
|---|---|---|
| IHSAA FOUNDATION | ||
| O | $153,895 | FMV |
| IHSAA FOUNDATION | ||
| B | $9,775 | FMV |
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