2025-05-14T15:37:55-05:00 2024-06-30 270851983 SPONSEL CPA GROUP LLC 251 N ILLINOIS ST STE 450 INDIANAPOLIS IN 46204 990 2023-07-01 350905952 INDIANA HIGH SCHOOL ATHLETIC ASSOCIATION INDI 3178466601 9150 N MERIDIAN STREET INDIANAPOLIS IN 46260 PAUL NEIDIG COMMISSIONER 3178466601 2025-05-14 1 1 ELIZABETH M BELCHER CPA P01227829 3176086699 2025-05-14 2023 2025-03-06 01:10:19Z PAUL NEIDIG 9150 N MERIDIAN STREET INDIANAPOLIS IN 46260 15628981 0 X WWW.IHSAA.ORG X 1976 IN SUPERVISE HIGH SCHOOL ATHLETIC COMPETITION IN INDIANA 19 19 29 100 0 0 347958 202444 14891539 14142157 287396 387545 85491 0 15612384 14732146 117069 56500 0 0 2654161 3043427 0 0 72907 11475000 11339140 14246230 14439067 1366154 293079 10439716 10339331 2693171 1311478 7746545 9027853 SUPERVISE HIGH SCHOOL ATHLETIC COMPETITION IN INDIANA 0 0 12640072 12071112 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. 78836 56500 AWARD COLLEGE SHOLARSHIPS TO GRADUATING HIGH SCHOOL STUDENT ATHLETES 12718908 1 1 0 1 0 0 0 0 0 0 1 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 0 0 0 0 0 1 0 0 0 0 1 0 0 0 1 99 0 29 1 0 0 0 0 0 0 0 0 0 0 0 0 X 19 19 0 0 0 0 0 0 0 1 1 0 0 0 1 1 1 1 1 1 1 0 IN X DEAN RUBECK 3177557599 9150 N MERIDIAN STREET INDIANAPOLIS IN 46260 STACY ADAMS PRESIDENT 2.00 X 0 0 0 CHAD GILBERT VICE-PRESIDENT 2.00 X 0 0 0 JEFF DOYLE BOARD MEMBER 2.00 X 0 0 0 JIM BROWN BOARD MEMBER 2.00 X 0 0 0 TOM BLACK BOARD MEMBER 2.00 X 0 0 0 KYLE DUNCAN BOARD MEMBER 2.00 X 0 0 0 CHRIS CONLEY BOARD MEMBER 2.00 X 0 0 0 ROMAN SMITH BOARD MEMBER 2.00 X 0 0 0 KYE DENNEY BOARD MEMBER 2.00 X 0 0 0 KRIS PAINTER BOARD MEMBER 2.00 X 0 0 0 TOM FINICLE BOARD MEMBER 2.00 X 0 0 0 JEFF HAMSTRA BOARD MEMBER 2.00 X 0 0 0 TIM GROVE BOARD MEMBER 2.00 X 0 0 0 PATTI MCCORMACK BOARD MEMBER 2.00 X 0 0 0 PAUL VOIGHT BOARD MEMBER 2.00 X 0 0 0 BRIAN STRONG BOARD MEMBER 2.00 X 0 0 0 LARRY COCHREN BOARD MEMBER 2.00 X 0 0 0 JOE HERMAN BOARD MEMBER 2.00 X 0 0 0 PAUL NEIDIG COMMISSIONER 40.00 2.00 X 198592 0 8744 KERRIE ROSATI ASSISTANT COMMISSIONER 40.00 X 153694 0 35639 ROBERT FAULKENS ASSISTANT COMMISSIONER 40.00 X 157161 0 32988 JANIE ULMER ASSISTANT COMMISSIONER 40.00 X 141700 0 5343 CHRIS KAUFMAN ASSISTANT COMMISSIONER 28.00 12.00 X 164394 0 34933 BRIAN LEWIS ASSISTANT COMMISSIONER 40.00 X 147804 0 45003 DONALD MOREHEAD TECHNOLOGY DIRECTOR 40.00 X 156006 0 77390 1119351 0 240040 7 0 1 0 THREE-SIXTY GROUP INC 36 S PENNSYLVANIA ST INDIANAPOLIS IN 46204 MARKETING 532779 SA BERG COMPANY 740 E 52ND ST INDIANAPOLIS IN 46204 CONSTRUCTION 389542 NATL FEDERATION OF HIGH SCHOOLS PO BOX 690 INDIANAPOLIS IN 46206 NATIONAL ASSOCIATION 257482 COUNTERPART 2115 VISIONARY WAY STE 185 FISHERS IN 46038 SOFTWARE DEVELOPMENT 215940 4 202444 202444 202444 TOURNAMENT REVENUES 711300 11423265 11423265 SPONSORSHIP REVENUES 711300 2071045 2071045 OFFICIAL LICENSING FEES 711300 445086 445086 TV AND RADIO BROADCAST RIGTS 711300 183575 183575 OTHER FEES AND COLLECTIONS 711300 19186 19186 14142157 515534 515534 740113 28733 896835 0 -156722 28733 -127989 -127989 14732146 12071112 0 2458590 56500 56500 1359390 1086003 244639 28748 969134 770029 178371 20734 211508 168054 38929 4525 351740 293305 51695 6740 151655 124221 24401 3033 165404 165404 45080 45080 43550 43550 164147 164147 18091 18091 286818 286818 134569 106310 25568 2691 22336 22336 15390 15390 304069 240215 57773 6081 206613 142563 64050 TOURNAMENT EXPENSES 6153126 6153126 SCHOOL DISTRIBUTIONS 2583395 2583395 PR, BROADCAST, AND PROM 924076 924076 OTHER EXPENSE 272476 48775 223346 355 14439067 12718908 1647252 72907 2070864 1131524 281214 114999 461939 296793 110133 168127 5399055 3425590 1512584 1973465 6002982 6654423 10439716 10339331 509704 988909 300178 322569 752915 0 1130374 0 2693171 1311478 X 7726953 9027853 19592 0 7746545 9027853 10439716 10339331 X 293079 514808 90965 382456 X X 0 1 X 1 0 X 1255712 1458839 731414 347958 221630 4015553 6875314 7615333 9906602 13510116 12051926 49959291 430186 1978524 2408710 8561212 11052696 10638016 13858074 12273556 56383554 0 231564 466485 529801 1227850 231564 466485 529801 1227850 55155704 -977101 262842 391146 388146 515534 580567 -977101 262842 391146 388146 515534 580567 1335947 1466914 2071045 4873906 7584111 11315538 12365109 15713134 14860135 61838027 0.89190 0.93410 0.00940 0.00540 X SCHEDULE A, PART 111, LINE 12, EXPLANATION OF OTHER INCOME SPONSORSHIPS - 2022 AMOUNT: $1,444,764. 2023 AMOUNT $2,071,045. OTHER INCOME - 2022 AMOUNT: $22,150. 2023 AMOUNT $0. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 0 0 0 0 0 0 0 1 59750 59750 0 PART 11-B, LINE 1: IHSAA PAYS A LAW FIRM TO ADVOCATE VARIOUS ISSUES ON THE IHSAA`S BEHALF 185943 185943 3377012 2122961 1254051 656531 495872 160659 1179569 806757 372812 1973465 X 15186671 514808 12000 526808 14659863 43550 28733 72283 14732146 14378784 12000 12000 14366784 43550 28733 72283 14439067 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. 0 MENTAL ATTITUDE AWARD 24 24000 COLLEGE SCHOLARSHIPS 13 32500 X X 0 1 0 0 0 0 0 0 0 DONALD MOREHEAD TECHNOLOGY DIRECTOR 156006 0 0 0 0 0 0 0 77390 0 233396 0 0 0 PAUL NEIDIG COMMISSIONER 198592 0 0 0 0 0 0 0 8744 0 207336 0 0 0 CHRIS KAUFMAN ASSISTANT COMMISSIONER 164394 0 0 0 0 0 0 0 34933 0 199327 0 0 0 BRIAN LEWIS ASSISTANT COMMISSIONER 147804 0 0 0 0 0 0 0 45003 0 192807 0 0 0 ROBERT FAULKENS ASSISTANT COMMISSIONER 157161 0 0 0 0 0 0 0 32988 0 190149 0 0 0 KERRIE ROSATI ASSISTANT COMMISSIONER 153694 0 0 0 0 0 0 0 35639 0 189333 0 0 0 PART 1, LINE 4B 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. X SPORTS BALLS 1 202444 FMV 0 0 0 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. IHSAA FOUNDATION 9150 N MERIDIAN STREET INDIANAPOLIS IN 46260 812053031 GRANTS IN 501(C)(3) LINE 7 0 0 1 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 0 IHSAA FOUNDATION O 153895 FMV IHSAA FOUNDATION B 9775 FMV