2022-04-01T15:50:56-07:00 2021-06-30 464558541 Metz & Associates PLLC 950 W Indian School Rd Phoenix AZ 85013 990 2020-07-01 866051093 ARIZONA INTERSCHOLASTIC ASSOCIATION INC ARIZ 6023853810 7007 N 18TH ST PHOENIX AZ 85020 DAVID HINES Executive Director 2022-04-01 true DAVID HINES 999009999 Travis Jack CPA P01463465 6029446353 2 AAL1 IAL1 FAL1 2020 2022-09-23 18:48:47Z DAVID HINES 7007 N 18TH ST PHOENIX AZ 85020 9773522 false X WWW.AIAONLINE.ORG X 1963 AZ CREATE AND SUSTAIN AN ETHICAL CULTURE THROUGH ACTIVITIES THAT ENCOURAGE MAXIMUM STUDENT PARTICIPATION BY PROVIDING AIA MEMBER SCHOOLS WITH AN EVEN PLAYING FIELD TO ENSURE FAIR AND EQUITABLE COMPETITION. 10 10 1727 0 1618913 1992529 10567783 7685672 12572 1919 80940 93402 12280208 9773522 0 0 2583683 2750703 0 241110 9827428 6947957 12411111 9698660 -130903 74862 3403385 3412010 989766 923529 2413619 2488481 X CREATE AND SUSTAIN AN ETHICAL CULTURE THROUGH ACTIVITIES THAT ENCOURAGE MAXIMUM STUDENT PARTICIPATION BY PROVIDING AIA MEMBER SCHOOLS WITH AN EVEN PLAYING FIELD TO ENSURE FAIR AND EQUITABLE COMPETITION. false false 3292545 3292580 REFPAY: REFPAY IS THE OFFICIALS' PAYMENT SOLUTION UTILIZED BY THE AIA TO PAY ALL AIA ASSIGNED OFFICIALS FOR REGULAR AND POST SEASON EVENTS. REFPAY IS A FULLY INTEGRATED ELECTRONIC PAYMENT AND PREPORTING TOOL THAT SIGNIFICANTLY REDUCES TIME AND EFFORT REQUIREED TO PAY OFFICIALS. MEMBER SCHOOLS' OFFICIALS' PAYMENTS ARE PAID THROUGH THE AIA-REFPAY ACCOUNT AS A BENEFIT OF MEMBERSHP. 2430630 3207515 THE ASSOCIATION'S EDUCATION/MEMBER SERVICES DIVISION ACTIVITIES AND STAFF ARE SUPPORTED BY PART C PAT ON FEES (BASED ON THE NUMBER OF EVENTS IN WHICH THE SCHOOLS PARTICIPATE AND MEMBERSHIP DUES FROM MEMBER HIGH SCHOOLS WITHIN THE STATE OF ARIZONA). THE MAJORITY OF THE HIGH SCHOOLS ALSO PAY FEES TO SUPPLEMENT EXCESS ACCIDENT INSURANCE FOR STUDENTS. THE DIVISION INCLUDES EDUCATION AND CERTIFICATION. 2249329 1968090 TOURNAMENTS: THE ASSOCIATION'S TOURNAMENT DIVISION ACTIVITES ARE SUPPORTED BY FEES AND TICKET SALES FOR TOURNAMENTS THAT ARE PUT ON FOR MEMBER HIGH SCHOOLS WITHIN THE STATE OF ARIZONA. THIS DIVISION OPERATES, REGULATES AND PROMULGATES INTERSCHOLASTIC CHAMPIONSHIP COMPETITIONS THROUGH STANDARDS, RULES AND REGULATIONS ADOPTED BY ITS MEMBER SCHOOLS. 1316488 1374337 9288992 true true false true false false false false false false true false false false true true true false false false false false false false false false false false false true false false false false false false false false true false false false false false false false false true 97 0 true 1727 true false false false false false false false 0 false false false false false false false X 10 10 false false false false true true true true true false false true true true true true false true true false AZ X David Hines 6023853810 7007 N 18th Street Phoenix AZ 85020 DAVID HINES Executive Dir. 40.00 0.00 X X 191088 0 8000 DENISE DOSER Dir of Finance 40.00 0.00 X 145187 0 0 Brian Bolitho Dir of Bus Dvlpmt 40.00 0.00 145012 0 0 Jason R Urasky Senior Developer 40.00 0.00 123715 0 0 JOSEPH PADDOCK Assistant Exec. 40.00 0.00 120884 0 0 DEAN VISSER SPORTS ADMIN 40.00 0.00 105423 0 0 MARK R MIGNELLA LEGAL COUNSEL 40.00 0.00 100000 0 0 TONI CORONA President 5.00 0.00 X X 0 0 0 RICKY GREER BOARD MEMBER 5.00 0.00 X 0 0 0 WILLIAM BILLY DUARTE Vice President 5.00 0.00 X X 0 0 0 JIM DEAN BOARD MEMBER 5.00 0.00 X 0 0 0 ZACK MUNOZ BOARD MEMBER 5.00 0.00 X 0 0 0 JIM LOVE BOARD MEMBER 5.00 0.00 X 0 0 0 MARCUS WILLIAMS BOARD MEMBER 5.00 0.00 X 0 0 0 CAMILLE CASTEEL BOARD MEMBER 5.00 0.00 X 0 0 0 JEANNINE BRANDEL Board Member 5.00 0.00 X 0 0 0 TIM CARTER BOARD MEMBER 5.00 0.00 X 0 0 0 931309 8000 6 false true false OUTFRONT MEDIA SPORTS 1 VILLAGE GREEN CIR STE 110 CHARLOTTESVILLE VA 22903 MARKETING 186713 JACKSON LEWIS PC 2111 E HIGHLAND AVE SUITE B250 PHOENIX AZ 85016 ATTORNEYS/LEGAL 186893 2 597136 441011 954382 100637 1992529 MEMBER REIMBURSEMENTS 900099 4555023 4555023 OFFICIAL'S REGISTRATIO 900099 382724 382724 PARTICIPATION FEES 711210 1058622 1058622 TICKET SALES 711210 1504898 1504898 VENDOR/SOUVENIR RIGHTS 900099 161184 161184 23221 23221 7685672 1919 1919 0 0 8400 8400 8400 8400 0 0 0 0 Broadcast Income 85002 85002 85002 9773522 7780993 X 0 0 0 0 362060 341022 11063 9975 0 1836507 1729797 56114 50596 213564 202511 5956 5097 166199 157598 4634 3967 172373 165027 3959 3387 0 10000 10000 37566 36408 926 232 0 0 0 4277999 4138878 16295 122826 793 396 397 86875 74453 9286 3136 312339 275371 11769 25199 0 129547 108497 16858 4192 652399 650137 845 1417 0 6481 5253 614 614 0 0 53033 42426 10607 747038 735852 8949 2237 FACILITY AND EQUIPMENT 220784 220784 TOURNAMENT AWARDS 124949 124949 TOURNAMENT HOSPITALITY 110266 110266 TOURNAMENT/OFFICIAL SUPPLIES 69310 69310 108578 90453 10287 7838 9698660 9288992 168558 241110 1039289 1041478 1111505 1270609 0 443065 302148 0 0 0 0 83084 93296 1748538 1044059 726442 704479 0 0 0 0 0 3403385 3412010 491703 351023 61063 170851 437000 401655 989766 923529 X 2413619 2488481 2413619 2488481 3403385 3412010 74862 X false true X true false X 1668428 1435478 1629133 1618913 2061529 8413481 11055197 11064257 11094868 10567783 7685672 51467777 0 0 0 12723625 12499735 12724001 12186696 9747201 59881258 0 0 59881258 3625 5383 16926 11371 1919 39224 0 3625 5383 16926 11371 1919 39224 0 8400 192191 8400 82141 93402 384534 12735650 12697309 12749327 12280208 9842522 60305016 0.99300 0.99460 0.00070 0.00060 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED false false false false false false false false true false false false false Part II-B, Line 1i - Other Activities Description ASSIST IN DEVELOPMENT AND IMPLEMENTATION OF PUBLIC AFFAIRS, LEGISLATIVE RELATIONS AND OTHER GOVERNMENT RELATIONS EFFORTS THAT WORK IN CONCERT WITH AIA'S GOALS AND OBJECTIVES 238500 238500 809473 451633 357840 616057 541115 74942 84508 51311 33197 704479 PPP LOAN 401655 401655 X 9842522 69000 69000 9773522 9773522 9767660 69000 69000 9698660 9698660 Part X : FIN48 Footnote The Association has been recognized by the Internal Revenue Service as a not-for-profit corporation as described in Section 501(c)(3) of the Internal Revenue Code and is exempt from federal and state income taxes; therefore, no provision for income taxes has been made in these financial statements. The Association 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)(l)(A)(vi). Income determined to be unelated business taxable income (UBTI) would be taxable.Under the guidance of Accounting for Uncertainty in Income Taxes, the Association utilizes a two-step approach in recognizing and measuring uncertain tax positions (tax contingencies). The first step is to evaluate the tax position for recognition by determining if the weight of available evidence indicates is more likely than not that the position will be sustained on audit, including resolution of related appeals or litigation processes. The second step is to measure the tax benefit as the largest amount, which is more than 50% likely of being realized upon ultimate settlement.At June 30, 2020, management believes there were no uncertain tax positions. false false false false false false false false false DAVID HINES Executive Dir. 191088 8000 199088 X 8000 FMV X 400 67637 FMV X SPORTING GOODS 50 25000 FMV false false false Form 990, Part III, Line 4d: Other Program Services Description OTHER PROGRAM SERVICES 4: REFPAY: REFPAY IS THE OFFICIALS' PAYMENT SOLUTION UTILIZED BY THE AIA TO PAY ALL AIA ASSIGNED OFFICIALS FOR REGULAR AND POST SEASON EVENTS. REFPAY IS A FULLY INTEGRATED ELECTRONIC PAYMENT AND PREPORTING TOOL THAT SIGNIFICANTLY REDUCES TIME AND EFFORT REQUIREED TO PAY OFFICIALS. MEMBER SCHOOLS' OFFICIALS' PAYMENTS ARE PAID THROUGH THE AIA-REFPAY ACCOUNT AS A BENEFIT OF MEMBERSHP. OTHER PROGRAM SERVICES 5: AIA SPORTS PROPERTIES IS THE ASSOCIATION'S SPONSORSHIP SALES AND MARKETING PROGRAM AIMED AT GENERATING REVENUE TO FUND THE AZPREPS365.COM WEBSITE AND PRODUCTION OF LIVE WEBCAST EVENTS. AIA SPORTS PROPERTIES MANAGES THE FULFILLMENT OF SPONSORSHIPS THROUGH MEDIA RELATED ELEMENTS AND ON SITE PRESENCE. IN ADDITION, AIA SPORTS PROPERTIES MANAGES THE BROADCAST MEDIA RIGHTS OF THE AIA THROUGH THE AIA RADIO NETWORK, THE NFHS NETWORK AND TELEVISED BROADCASTS OF STATE TOURNAMENT, CHAMPIONSHIP AND SELECT REGULAR SEASON EVENTS. Form 990, Part VI, Line 6: Explanation of Classes of Members or Shareholder MEMBERSHIP INCLUDES ANY ACCREDITED ARIZONA HIGH SCHOOL OR BORDERING STATE HIGH SCHOOL, WHICH MEETS CERTAIN MINIMUM REQUIREMENTS AND AGREES TO ABIDE BY ALL RULES AND REGULATIONS OF THE AIA. Form 990, Part VI, Line 7a: How Members or Shareholders Elect Governing Body THERE ARE SIX SCHOOL CONFERENCES BASED ON SIZE OF SCHOOL. THESE CONFERENCES MAY EACH ELECT ONE MEMBER TO THE BOARD. THE OTHER FOUR MEMBERS OF THE EXCUTIVE BOARD ARE REPRESENTATIVES OF VARIOUS ATHLETIC AND EDUCATIONAL ASSOCIATIONS WITHIN THE STATE OF ARIZONA. Form 990, Part VI, Line 7b: Describe Decisions of Governing Body Approval by Members or Shareholders OPERATIONAL DECISIONS OF THE EXECUTIVE BOARD ARE NOT SUBJECT TO MEMBER APPROVAL. HOWEVER, THERE IS A LEGISLATIVE COUNCIL THAT HAS LEGISLATIVE AUTHORITY IN ALL MATTERS PERTAINING TO INTERSCHOLASTIC ACTIVITIES OF MEMBER SCHOOLS. THE LEGISLATIVE COUNCIL INCLUDES DELEGATES FROM EACH OF THE SIX SCHOOL CONFERENCES. Form 990, Part VI, Line 11b: Form 990 Review Process A REQUEST IS MADE FOR A PRELIMINARY PRESENTATION OF THE FORM 990 FROM THE AUDIT FIRM/FORM 990. PREPARER TO THE ASSOCIATION'S AUDIT AND FINANCE COMMITTEE FOR REVIEW/DISCUSSION SUBSEQUENT PRESENTATION TO THE EXECUTIVE BOARD BY THE SAME ENTITY FOR FORMAL PRESENTATION/FURTHER REVIEW IS ALSO REQUESTED PRIOR TO FILING THE FORM 990. Form 990, Part VI, Line 12c: Explanation of Monitoring and Enforcement of Conflicts AN ANNUAL STATEMENT IS SIGNED BY EACH COMMITTEE/BOARD MEMBER. Form 990, Part VI, Line 15b: Compensation Review and Approval Process for Officers and Key Employees EXECUTIVE DIRECTOR - WRITTEN EVALUATION AND VERBAL DISCUSSION BY EXECUTIVE BOARD PRESIDENT, VP AND PAST PRESIDENT, ASSESSMENT AND COMPARISON OF COMPARABLE ASSOCIATIONS, MERIT AND/OR INCREASED PERFORMANCE AS DETERMINED BY THE EXECUTIVE BOARD.KEY EMPLOYEES - WRITTEN EVALUATION BY SUPERVISOR - EXECUTIVE DIRECTOR. MERIT/PERFORMANCE BASED ADJUSTMENTS WHEN APPROPRIATE. Form 990, Part VI, Line 19: Other Organization Documents Publicly Available THE GOVERNING DOCUMENTS (CONSTITUTION & BYLAWS), OPERATIONS HANDBOOK, FISCAL GUIDELINES, AND FINANCIAL STATEMENTS REFLECTED IN THE ANNUAL REPORT ARE ALL AVAILABLE ON AIA'S WEBSITE. THE FORM 990 IS AVAILABLE AT GUIDESTAR.COM AND UPON REQUEST. FORM 990, PART I, LINE I, DESCRIPTION OF ORGANIZATION MISSION: PARTICIPATION BY PROVIDING AIA MEMBER SCHOOLS WITH AN EVEN PLAYING FIELD TO ENSURE FAIR AND EQUITABLE COMPETITION IN INTERSCHOLASTIC ACTIVITIES FORM 990, PART VI, SECTION A, LINE 6: MEMBERSHIP INCLUDES ANY ACCREDITED ARIZONA HIGH SCHOOL OR BORDERING STATE HIGH SCHOOL, WHICH MEETS CERTAIN MINIMUM REQUIREMENTS AND AGREES TO ABIDE BY ALL RULES AND REGULATIONS OF THE AIA FORM 990, PART VI, SECTION A, LINE 7A: THERE ARE SIX SCHOOL CONFERENCES BASED ON SIZE OF SCHOOL. THESE CONFERENCES MAY EACH ELECT ONE MEMBER TO THE BOARD. THE OTHER FOUR MEMBERS OF THE EXECUTIVE BOARD ARE RESPRESENTATIVES OF VARIOUS ATHLETIC AND EDUCATIONAL ASSOCIATIONS WITHIN THE STATE OF ARIZONA. FORM 990, PART VI, SECTION A, LINE 7B: OPERATIONAL DECISIONS OF THE EXECUTIVE BOARD ARE NOT SUBJECT TO MEMBER APPROVAL. HOWEVER, THERE IS A LEGISLATIVE COUNCIL THAT HAS LEGISLATIVE AUTHORITY IN ALL MATTERS PERTAINING TO INTERSCHOLASTIC ACTIVITIES OF MEMBER SCHOOLS. THE LEGISLATIVE COUNCIL INCLUDES DELEGATES FROM EACH OF THE SIX SCHOOL CONFERENCES. FORM 990, PART VI, SECTION B, LINE 11B: A REQUEST IS MADE FOR A PRELIMINARY PRESENTATION OF THE FORM 990 FROM THE AUDIT FIRM/FORM 990. PREPARER TO THE ASSOCIATION'S AUDIT AND FINANCE COMMITTEE FOR REVIEW/DISCUSSION SUBSEQUENT PRESENTATION TO THE EXECUTIVE BOARD BY THE SAME ENTITY FOR FORMAL PRESENTATION/FURTHER REVIEW IS ALSO REQUESTED PRIOR TO FILING THE FORM 990. FORM 990, PART VI, SECTION B, LINE 15: EXECUTIVE DIRECTOR - WRITTEN EVALUATION AND VERBAL DISCUSSION BY EXECUTIVE BOARD PRESIDENT, VP AND PAST PRESIDENT, ASSESSMENT AND COMPARISON OF COMPARABLE ASSOCIATIONS, MERIT AND/OR INCREASED PERFORMANCE AS DETERMINED BY THE EXECUTIVE BOARD KEY EMPLOYEES - WRITTEN EVALUATION BY SUPERVISOR - EXECUTIVE DIRECTOR MERIT/PERFORMANCE BASED ADJUSTMENTS WHEN APPROPRIATE FORM 990, PART VI, SECTION C, LINE 19: THE GOVERNING DOCUMENTS (CONSTITUTION & BYLAWS), OPERATIONS HANDBOOK AND FISCAL GUIDELINES AND ANNUAL BUDGET ARE ALL AVAILABLE ON AIA'S WEBSITE. THE FORM 990 IS AVAILABLE AT GUIDESTAR.COM AND UPON REQUEST.