INDIANA HIGH SCHOOL ATHLETICS ASSOCIATION: Form 990, tax year 2017

View the entire original 990 at ProPublica ↗

Organization
INDIANA HIGH SCHOOL ATHLETICS ASSOCIATION (EIN 35-0905952)
Tax period
2017-07-01 to 2018-06-30
Filed
2018-10-08
IRS object ID
201832819349300538
Schema version
2017v2.3
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 ReturnHeader

FieldValueIRS element (for citing)
Return2018-10-08T13:06:01-05:00ReturnTs
Tax Period End2018-06-30TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN263503647PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1PETROW KANE LEEMHUIS PCBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line18440 WOODFIELD CROSSING 345AddressLine1Txt
CityINDIANAPOLISCityNm
State AbbreviationINStateAbbreviationCd
ZIP46240ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2017-07-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN350905952EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1INDIANA HIGH SCHOOL ATHLETICBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlINDIBusinessNameControlTxt
Phone3178466601PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line19150 N MERIDIAN STREETAddressLine1Txt
CityINDIANAPOLISCityNm
State AbbreviationINStateAbbreviationCd
ZIP46240ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonBOBBY COXPersonNm
Person TitleCOMMISSIONERPersonTitleTxt
Phone3178466601PhoneNum
Signature2018-09-24SignatureDt
Discuss With Paid PreparerYes (true)DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonJOHN S LEEMHUISPreparerPersonNm
PTINP01350814PTIN
Phone3174524700PhoneNum
Preparation2018-09-28PreparationDt

Filing Security Information FilingSecurityInformation

IP Address IPAddress

FieldValueIRS element (for citing)
I Pv4 Address207.67.95.110IPv4AddressTxt
FieldValueIRS element (for citing)
IP2018-10-08IPDt
IP Tm13:06:01IPTm
IP TimezoneCDIPTimezoneCd
Filing License TypePFilingLicenseTypeCd
At Submission Creation Device Id440D81FE05CE791C0B00893B81453C9C63591697AtSubmissionCreationDeviceId
At Submission Filing Device IdE9828AC125CA9A1BA57F790D38AF49C013D5FAD9AtSubmissionFilingDeviceId
FieldValueIRS element (for citing)
Tax2017TaxYr
Build TS2018-06-14 16:35:46ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerBOBBY COXPrincipalOfficerNm
Gross Receipts$11,572,615GrossReceiptsAmt
Group Return For AffiliatesfalseGroupReturnForAffiliatesInd
Organization501c3Yes (X)Organization501c3Ind
Website AddressWWW.IHSAA.ORGWebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Legal Domicile StateINLegalDomicileStateCd
Activity Or MissionSUPERVISE HIGH SCHOOL ATHLETIC COMPETITION IN INDIANAActivityOrMissionDesc
Voting Members Governing Body19VotingMembersGoverningBodyCnt
Voting Members Independent19VotingMembersIndependentCnt
Total Employee30TotalEmployeeCnt
Total Volunteers100TotalVolunteersCnt
Total Gross UBI$0TotalGrossUBIAmt
PY Contributions Grants$1,288,614PYContributionsGrantsAmt
CY Contributions Grants$1,351,577CYContributionsGrantsAmt
PY Program Service Revenue$9,508,862PYProgramServiceRevenueAmt
CY Program Service Revenue$8,956,583CYProgramServiceRevenueAmt
PY Investment Income$634,795PYInvestmentIncomeAmt
CY Investment Income$642,854CYInvestmentIncomeAmt
PY Other Revenue$627,186PYOtherRevenueAmt
CY Other Revenue$621,601CYOtherRevenueAmt
PY Total Revenue$12,059,457PYTotalRevenueAmt
CY Total Revenue$11,572,615CYTotalRevenueAmt
PY Grants And Similar Paid$62,300PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid$99,888CYGrantsAndSimilarPaidAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$2,301,968PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$2,637,909CYSalariesCompEmpBnftPaidAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$0CYTotalFundraisingExpenseAmt
PY Other Expenses$9,346,122PYOtherExpensesAmt
CY Other Expenses$9,236,048CYOtherExpensesAmt
PY Total Expenses$11,710,390PYTotalExpensesAmt
CY Total Expenses$11,973,845CYTotalExpensesAmt
PY Revenues Less Expenses$349,067PYRevenuesLessExpensesAmt
CY Revenues Less Expenses-$401,230CYRevenuesLessExpensesAmt
Total Assets BOY$11,452,255TotalAssetsBOYAmt
Total Assets EOY$10,883,451TotalAssetsEOYAmt
Total Liabilities BOY$2,486,873TotalLiabilitiesBOYAmt
Total Liabilities EOY$2,710,246TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$8,965,382NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$8,173,205NetAssetsOrFundBalancesEOYAmt
MissionSUPERVISE HIGH SCHOOL ATHLETIC COMPETITION IN INDIANAMissionDesc
Significant New Program SrvcfalseSignificantNewProgramSrvcInd
Significant ChangefalseSignificantChangeInd
Expense$10,322,610ExpenseAmt
DescPROMOTING ORGANIZED ATHLETIC COMPETITION BETWEEN INDIANA HIGH SCHOOLSDesc

Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp

FieldValueIRS element (for citing)
Expense$99,888ExpenseAmt
Grant$99,888GrantAmt
DescAWARD COLLEGE SCHOLARSHIPS TO GRADUATING HIGH SCHOOL STUDENT ATHLETESDesc
FieldValueIRS element (for citing)
Total Program Service Expenses$10,422,498TotalProgramServiceExpensesAmt
Described In Section501c3Yes (true)DescribedInSection501c3Ind
Schedule B RequiredYes (true)ScheduleBRequiredInd
Political Campaign ActyfalsePoliticalCampaignActyInd
Lobbying ActivitiesfalseLobbyingActivitiesInd
Subject To Proxy TaxfalseSubjectToProxyTaxInd
Donor Advised FundfalseDonorAdvisedFundInd
Conservation EasementsfalseConservationEasementsInd
Collections Of ArtfalseCollectionsOfArtInd
Credit CounselingfalseCreditCounselingInd
Temp Or Permanent EndowmentsfalseTempOrPermanentEndowmentsInd
Report Land Building EquipmentYes (true)ReportLandBuildingEquipmentInd
Report Investments Other SecfalseReportInvestmentsOtherSecInd
Report Program Related InvstfalseReportProgramRelatedInvstInd
Report Other AssetsfalseReportOtherAssetsInd
Report Other LiabilitiesYes (true)ReportOtherLiabilitiesInd
Include FIN48 FootnoteYes (true)IncludeFIN48FootnoteInd
Independent Audit Fincl StmtYes (true)IndependentAuditFinclStmtInd
Consolidated Audit Fincl StmtfalseConsolidatedAuditFinclStmtInd
School OperatingfalseSchoolOperatingInd
Foreign OfficefalseForeignOfficeInd
Foreign ActivitiesfalseForeignActivitiesInd
More Than5000 K To OrgfalseMoreThan5000KToOrgInd
More Than5000 K To IndividualsfalseMoreThan5000KToIndividualsInd
Professional FundraisingfalseProfessionalFundraisingInd
Fundraising ActivitiesfalseFundraisingActivitiesInd
Gaming ActivitiesfalseGamingActivitiesInd
Operate HospitalfalseOperateHospitalInd
Grants To OrganizationsYes (true)GrantsToOrganizationsInd
Grants To IndividualsYes (true)GrantsToIndividualsInd
Schedule J RequiredYes (true)ScheduleJRequiredInd
Tax Exempt BondsfalseTaxExemptBondsInd
Engaged In Excess Benefit TransfalseEngagedInExcessBenefitTransInd
PY Excess Benefit TransfalsePYExcessBenefitTransInd
Loan OutstandingfalseLoanOutstandingInd
Grant To Related PersonfalseGrantToRelatedPersonInd
Business Rln With Org MemfalseBusinessRlnWithOrgMemInd
Business Rln With Fam MemfalseBusinessRlnWithFamMemInd
Business Rln With Officer EntfalseBusinessRlnWithOfficerEntInd
Deductible Non Cash ContriYes (true)DeductibleNonCashContriInd
Deductible Art ContributionfalseDeductibleArtContributionInd
Terminate OperationsfalseTerminateOperationsInd
Partial LiquidationfalsePartialLiquidationInd
Disregarded EntityfalseDisregardedEntityInd
Related EntityYes (true)RelatedEntityInd
Related Organization Ctrl EntfalseRelatedOrganizationCtrlEntInd
Trnsfr Exmpt Non Chrtbl Rltd OrgfalseTrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted PrtshpfalseActivitiesConductedPrtshpInd
Schedule O RequiredYes (true)ScheduleORequiredInd
IRP Document0IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Backup Wthld ComplianceYes (true)BackupWthldComplianceInd
Employee30EmployeeCnt
Employment Tax Returns FiledYes (true)EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over LimitfalseUnrelatedBusIncmOverLimitInd
Foreign Financial AccountfalseForeignFinancialAccountInd
Prohibited Tax Shelter TransfalseProhibitedTaxShelterTransInd
Taxable Party NotificationfalseTaxablePartyNotificationInd
Nondeductible ContributionsfalseNondeductibleContributionsInd
Indoor Tanning ServicesfalseIndoorTanningServicesInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members19GoverningBodyVotingMembersCnt
Independent Voting Member19IndependentVotingMemberCnt
Family Or Business RlnfalseFamilyOrBusinessRlnInd
Delegation Of Mgmt DutiesfalseDelegationOfMgmtDutiesInd
Change To Org DocumentsfalseChangeToOrgDocumentsInd
Material Diversion Or MisusefalseMaterialDiversionOrMisuseInd
Members Or StockholdersfalseMembersOrStockholdersInd
Election Of Board MembersfalseElectionOfBoardMembersInd
Decisions Subject To ApprovafalseDecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (true)MinutesOfGoverningBodyInd
Minutes Of CommitteesYes (true)MinutesOfCommitteesInd
Officer Mailing AddressfalseOfficerMailingAddressInd
Local ChaptersfalseLocalChaptersInd
Form990 Provided To Gvrn BodyfalseForm990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyYes (true)ConflictOfInterestPolicyInd
Annual Disclosure Covered PrsnYes (true)AnnualDisclosureCoveredPrsnInd
Regular Monitoring EnfrcYes (true)RegularMonitoringEnfrcInd
Whistleblower PolicyYes (true)WhistleblowerPolicyInd
Document Retention PolicyYes (true)DocumentRetentionPolicyInd
Compensation Process CEOYes (true)CompensationProcessCEOInd
Compensation Process OtherYes (true)CompensationProcessOtherInd
Investment In Joint VenturefalseInvestmentInJointVentureInd
States Where Copy Of Return Is FldINStatesWhereCopyOfReturnIsFldCd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

FieldValueIRS element (for citing)
PersonBOBBY COXPersonNm
Phone3178466601PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line19150 N MERIDIAN STAddressLine1Txt
CityINDIANAPOLISCityNm
State AbbreviationINStateAbbreviationCd
ZIP46240ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (25 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmtAverage Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRt
PATTI MCCORMACK
PRESIDENT2.00Yes (X)Yes (X)$0$0$0
DAVE WORLAND
VICE PRESIDE2.00Yes (X)Yes (X)$0$0$0
DON GANDY
BOARD MEMBER2.00Yes (X)$0$0$0
VICTOR BUSH
BOARD MEMBER2.00Yes (X)$0$0$0
MIKE BROUGHTON
BOARD MEMBER2.00Yes (X)$0$0$0
NATHAN DEAN
BOARD MEMBER2.00Yes (X)$0$0$0
DAVID AMOR
BOARD MEMBER2.00Yes (X)$0$0$0
JIM BROWN
BOARD MEMBER2.00Yes (X)$0$0$0
JEFF DOYLE
BOARD MEMBER2.00Yes (X)$0$0$0
CHAD GILBERT
BOARD MEMBER2.00Yes (X)$0$0$0
RAE WOOLPY
BOARD MEMBER2.00Yes (X)$0$0$0
MIKE WHITTEN
BOARD MEMBER2.00Yes (X)$0$0$0
TIM GROVE
BOARD MEMBER2.00Yes (X)$0$0$0
MATT MARTIN
BOARD MEMBER2.00Yes (X)$0$0$0
ED GILLILAND
BOARD MEMBER2.00Yes (X)$0$0$0
STACY ADAMS
BOARD MEMBER2.00Yes (X)$0$0$0
STEVE COX
BOARD MEMBER2.00Yes (X)$0$0$0
CHARLIE MARTIN
BOARD MEMBER2.00Yes (X)$0$0$0
BRIAN STRONG
BOARD MEMBER2.00Yes (X)$0$0$0
BOBBY COX
COMMISSIONER40.00Yes (X)$172,428$0$02.00
ROBERT FAULKENS
ASST COMMISS40.00Yes (X)$127,836$0$0
CHRIS KAUFFMAN
ASST COMMISS40.00Yes (X)$118,627$0$0
SANDRA WALTER
ASST COMMISS40.00Yes (X)$115,448$0$0
KERRIE SCHLUDECKER
ASST COMMISS40.00Yes (X)$103,379$0$0
PAUL NEIDIG
ASST COMMISS40.00Yes (X)$60,303$0$0
FieldValueIRS element (for citing)
Total Reportable Comp From Org$698,021TotalReportableCompFromOrgAmt
Indiv Rcvd Greater Than100 K6IndivRcvdGreaterThan100KCnt
Former Ofcr Employees ListedfalseFormerOfcrEmployeesListedInd
Total Comp Greater Than150 KYes (true)TotalCompGreaterThan150KInd
Compensation From Other SrcsfalseCompensationFromOtherSrcsInd

Contractor Compensation ContractorCompensationGrp (5 entries)

Address Line1ContractorAddress/USAddress/AddressLine1TxtCityContractorAddress/USAddress/CityNmState AbbreviationContractorAddress/USAddress/StateAbbreviationCdZIPContractorAddress/USAddress/ZIPCdServicesServicesDescCompensationCompensationAmt
THREE-SIXTY GROUP INC
36 S PENNSYLVANIA STINDIANAPOLISIN46204MARKETING$976,232
SHEPHERD INSURANCE
111 CONGRESSIONAL BLVDINDIANAPOLISIN46032P&C INSURANCE$212,191
NAT'L FEDERATION OF HIGH SCHOOLS
PO BOX 690INDIANAPOLISIN46206NAT'L ASSOCIATI$168,362
COUNTERPART
12115 VISIONARY WAY 185FISHERSIN46038SOFTWARE$149,865
A-1 AWARDS
18 EXCHANGE STINDIANAPOLISIN46204TROPHIES$134,690
FieldValueIRS element (for citing)
Cntrct Rcvd Greater Than100 K5CntrctRcvdGreaterThan100KCnt
All Other Contributions$1,351,577AllOtherContributionsAmt
Noncash Contributions$130,720NoncashContributionsAmt
Total Contributions$1,351,577TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp (2 entries)

DescDescTotal Revenue ColumnTotalRevenueColumnAmtRelated Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
TOURNAMENT REVENUES$8,549,159$8,549,159
TV AND RADIO BROADCAST RIGHTS$407,424$407,424
FieldValueIRS element (for citing)
Total Program Service Revenue$8,956,583TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$642,854TotalRevenueColumnAmt
Exclusion$642,854ExclusionAmt

Other Revenue Misc OtherRevenueMiscGrp (3 entries)

DescDescTotal Revenue ColumnTotalRevenueColumnAmtExclusionExclusionAmt
OFFICIALS LICENSING FEES$522,157$522,157
STUDENT LEADERSHIP FEES$45,951$45,951
OTHER REVENUE$20,754$20,754

Miscellaneous Revenue MiscellaneousRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$32,739TotalRevenueColumnAmt
Exclusion$32,739ExclusionAmt
FieldValueIRS element (for citing)
Other Revenue Total$621,601OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$11,572,615TotalRevenueColumnAmt
Related Or Exempt Func Income$8,956,583RelatedOrExemptFuncIncomeAmt
Exclusion$1,264,455ExclusionAmt

Grants To Domestic Orgs GrantsToDomesticOrgsGrp

FieldValueIRS element (for citing)
Total$67,388TotalAmt
Program Services$67,388ProgramServicesAmt

Grants To Domestic Individuals GrantsToDomesticIndividualsGrp

FieldValueIRS element (for citing)
Total$32,500TotalAmt
Program Services$32,500ProgramServicesAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

FieldValueIRS element (for citing)
Total$821,780TotalAmt
Program Services$547,853ProgramServicesAmt
Management And General$273,927ManagementAndGeneralAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

FieldValueIRS element (for citing)
Total$951,884TotalAmt
Program Services$637,762ProgramServicesAmt
Management And General$314,122ManagementAndGeneralAmt

Pension Plan Contributions PensionPlanContributionsGrp

FieldValueIRS element (for citing)
Total$407,490TotalAmt
Program Services$273,019ProgramServicesAmt
Management And General$134,471ManagementAndGeneralAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

FieldValueIRS element (for citing)
Total$326,150TotalAmt
Program Services$218,520ProgramServicesAmt
Management And General$107,630ManagementAndGeneralAmt

Payroll Taxes PayrollTaxesGrp

FieldValueIRS element (for citing)
Total$130,605TotalAmt
Program Services$87,505ProgramServicesAmt
Management And General$43,100ManagementAndGeneralAmt

Fees For Services Legal FeesForServicesLegalGrp

FieldValueIRS element (for citing)
Total$26,272TotalAmt
Management And General$26,272ManagementAndGeneralAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$29,000TotalAmt
Management And General$29,000ManagementAndGeneralAmt

Fees For Services Other FeesForServicesOtherGrp

FieldValueIRS element (for citing)
Total$47,646TotalAmt
Management And General$47,646ManagementAndGeneralAmt

Information Technology InformationTechnologyGrp

FieldValueIRS element (for citing)
Total$71,848TotalAmt
Management And General$71,848ManagementAndGeneralAmt

Travel TravelGrp

FieldValueIRS element (for citing)
Total$53,108TotalAmt
Management And General$53,108ManagementAndGeneralAmt

Depreciation Depletion DepreciationDepletionGrp

FieldValueIRS element (for citing)
Total$153,689TotalAmt
Management And General$153,689ManagementAndGeneralAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$277,463TotalAmt
Program Services$192,557ProgramServicesAmt
Management And General$84,906ManagementAndGeneralAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDescTotalTotalAmtProgram ServicesProgramServicesAmtManagement And GeneralManagementAndGeneralAmt
TOURNAMENT EXPENSES$7,355,920$7,355,920
PR, BROADCAST AND PROMOTI$947,654$947,654
BANK SERVICE FEES$81,647$81,647
REPAIRS AND MAINTENANCE$49,322$49,322

All Other Expenses AllOtherExpensesGrp

FieldValueIRS element (for citing)
Total$142,479TotalAmt
Program Services$61,820ProgramServicesAmt
Management And General$80,659ManagementAndGeneralAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$11,973,845TotalAmt
Program Services$10,422,498ProgramServicesAmt
Management And General$1,551,347ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$1,574,281BOYAmt
EOY$714,551EOYAmt

Accounts Receivable AccountsReceivableGrp

FieldValueIRS element (for citing)
BOY$415,221BOYAmt
EOY$682,959EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

FieldValueIRS element (for citing)
BOY$23,979BOYAmt
EOY$43,944EOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$4,517,471LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec$2,971,853LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
BOY$1,446,320BOYAmt
EOY$1,545,618EOYAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

FieldValueIRS element (for citing)
BOY$7,992,454BOYAmt
EOY$7,896,379EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$11,452,255BOYAmt
EOY$10,883,451EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$732,464BOYAmt
EOY$822,577EOYAmt

Deferred Revenue DeferredRevenueGrp

FieldValueIRS element (for citing)
BOY$275,943BOYAmt
EOY$291,412EOYAmt

Other Liabilities OtherLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$1,478,466BOYAmt
EOY$1,596,257EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$2,486,873BOYAmt
EOY$2,710,246EOYAmt
FieldValueIRS element (for citing)
Organization Follows SFAS117Yes (X)OrganizationFollowsSFAS117Ind

Unrestricted Net Assets UnrestrictedNetAssetsGrp

FieldValueIRS element (for citing)
BOY$8,947,957BOYAmt
EOY$8,157,373EOYAmt

Temporarily Rstr Net Assets TemporarilyRstrNetAssetsGrp

FieldValueIRS element (for citing)
BOY$17,425BOYAmt
EOY$15,832EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$8,965,382BOYAmt
EOY$8,173,205EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$11,452,255BOYAmt
EOY$10,883,451EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss-$401,230ReconcilationRevenueExpnssAmt
Net Unrlzd Gains Losses Invst-$390,947NetUnrlzdGainsLossesInvstAmt
Method Of Accounting AccrualYes (X)MethodOfAccountingAccrualInd
Accountant Compile Or ReviewfalseAccountantCompileOrReviewInd
FS AuditedYes (true)FSAuditedInd

FS Audited Basis FSAuditedBasisGrp

FieldValueIRS element (for citing)
Separate Basis Fincl StmtYes (X)SeparateBasisFinclStmtInd
FieldValueIRS element (for citing)
Audit CommitteeYes (true)AuditCommitteeInd
Federal Grant Audit RequiredfalseFederalGrantAuditRequiredInd

Schedule A IRS990ScheduleA

FieldValueIRS element (for citing)
Publicly Supported Org509a2Yes (X)PubliclySupportedOrg509a2Ind

Gifts Grants Contris Rcvd509 GiftsGrantsContrisRcvd509Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$1,035,748CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$1,082,520CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$1,128,746CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$1,288,614CurrentTaxYearMinus1YearAmt
Current Tax Year$1,351,577CurrentTaxYearAmt
Total$5,887,205TotalAmt

Gross Receipts Admissions GrossReceiptsAdmissionsGrp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$8,636,509CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$8,356,855CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$9,190,086CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$9,508,862CurrentTaxYearMinus1YearAmt
Current Tax Year$8,956,583CurrentTaxYearAmt
Total$44,648,895TotalAmt

Gross Receipts Non Unrlt Bus GrossReceiptsNonUnrltBusGrp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$518,308CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$510,097CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$583,247CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$627,186CurrentTaxYearMinus1YearAmt
Current Tax Year$621,601CurrentTaxYearAmt
Total$2,860,439TotalAmt

Total509 Total509Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$10,190,565CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$9,949,472CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$10,902,079CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$11,424,662CurrentTaxYearMinus1YearAmt
Current Tax Year$10,929,761CurrentTaxYearAmt
Total$53,396,539TotalAmt
FieldValueIRS element (for citing)
Public Support Total509$53,396,539PublicSupportTotal509Amt

Gross Investment Income509 GrossInvestmentIncome509Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$489,111CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years-$556,255CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$488,064CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$634,795CurrentTaxYearMinus1YearAmt
Current Tax Year$642,854CurrentTaxYearAmt
Total$1,698,569TotalAmt

Investment Income And UBTI InvestmentIncomeAndUBTIGrp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$489,111CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years-$556,255CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$488,064CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$634,795CurrentTaxYearMinus1YearAmt
Current Tax Year$642,854CurrentTaxYearAmt
Total$1,698,569TotalAmt

Total Support Calendar Year TotalSupportCalendarYearGrp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$10,679,676CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$9,393,217CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$11,390,143CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$12,059,457CurrentTaxYearMinus1YearAmt
Current Tax Year$11,572,615CurrentTaxYearAmt
Total$55,095,108TotalAmt
FieldValueIRS element (for citing)
Public Support CY5090.96920PublicSupportCY509Pct
Public Support PY5090.95350PublicSupportPY509Pct
Investment Income CY0.03000InvestmentIncomeCYPct
Investment Income PY0.03000InvestmentIncomePYPct
Thirty Thr Pct Suprt Tests CY509Yes (X)ThirtyThrPctSuprtTestsCY509Ind

Schedule B IRS990ScheduleB

Schedule D IRS990ScheduleD

Land LandGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$185,943OtherCostOrOtherBasisAmt
Book Value$185,943BookValueAmt

Buildings BuildingsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$2,582,790OtherCostOrOtherBasisAmt
Depreciation$1,591,195DepreciationAmt
Book Value$991,595BookValueAmt

Equipment EquipmentGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$1,333,465OtherCostOrOtherBasisAmt
Depreciation$1,251,559DepreciationAmt
Book Value$81,906BookValueAmt

Other Land Buildings OtherLandBuildingsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$415,273OtherCostOrOtherBasisAmt
Depreciation$129,099DepreciationAmt
Book Value$286,174BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Land Buildings$1,545,618TotalBookValueLandBuildingsAmt

Other Liabilities Org OtherLiabilitiesOrgGrp

FieldValueIRS element (for citing)
DescLIABILITY FOR PENSION BENEFITSDesc
Amt$1,596,257Amt
FieldValueIRS element (for citing)
Total Liability$1,596,257TotalLiabilityAmt
Footnote TextYes (X)FootnoteTextInd
Total Rev Etc Audited Fincl Stmt$11,181,668TotalRevEtcAuditedFinclStmtAmt
Net Unrealized Gains Invst-$390,947NetUnrealizedGainsInvstAmt
Revenue Not Reported-$390,947RevenueNotReportedAmt
Revenue Subtotal$11,572,615RevenueSubtotalAmt
Total Revenue Per Form990$11,572,615TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt$11,973,845TotExpnsEtcAuditedFinclStmtAmt
Expenses Subtotal$11,973,845ExpensesSubtotalAmt
Total Expenses Per Form990$11,973,845TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferenceSCHEDULE D, PAGE 3, PART XFormAndLineReferenceDesc
ExplanationIN CONSIDERATION OF ASC 740-10-25 INCOME TAXES, IHSAA HAS NOT TAKEN ANY UNCERTAIN TAX POSITIONS THAT SHOULD BE RECOGNIZED IN THE ACCOMPANYING FINANCIAL STATEMENTS. IHSAAS 2017, 2016 AND 2015 TAX RETURNS ARE SUBJECT TO EXAMINATION BY THE INTERNAL REVENUE SERVICE.ExplanationTxt

Schedule I IRS990ScheduleI

FieldValueIRS element (for citing)
Grant Records MaintainedfalseGrantRecordsMaintainedInd

Recipient Table RecipientTable

Recipient Business Name RecipientBusinessName

FieldValueIRS element (for citing)
Business Name Line1THE IHSAA FOUNDATIONBusinessNameLine1Txt

US Address USAddress

FieldValueIRS element (for citing)
Address Line19150 N MERIDIAN STAddressLine1Txt
CityINDIANAPOLISCityNm
State AbbreviationINStateAbbreviationCd
ZIP46240ZIPCd
FieldValueIRS element (for citing)
Recipient EIN812053031RecipientEIN
IRC SectionC3IRCSectionDesc
Cash Grant$67,388CashGrantAmt
Valuation Method UsedACTUALValuationMethodUsedDesc

Grants Other Asst To Indiv In US GrantsOtherAsstToIndivInUSGrp

FieldValueIRS element (for citing)
Grant TypeCOLLEGE SCHOLARSHIPSGrantTypeTxt
Recipient13RecipientCnt
Cash Grant$32,500CashGrantAmt
Valuation Method UsedACTUALValuationMethodUsedDesc

Schedule J IRS990ScheduleJ

FieldValueIRS element (for citing)
Compensation CommitteeYes (X)CompensationCommitteeInd
Board Or Committee ApprovalYes (X)BoardOrCommitteeApprovalInd
Severance PaymentfalseSeverancePaymentInd
Supplemental Nonqual Rtr PlanfalseSupplementalNonqualRtrPlanInd
Equity Based Comp ArrngmfalseEquityBasedCompArrngmInd
Comp Based On Revenue Of Flng OrgfalseCompBasedOnRevenueOfFlngOrgInd
Comp Bsd On Rev Related OrgsfalseCompBsdOnRevRelatedOrgsInd
Comp Bsd Net Earns Flng OrgfalseCompBsdNetEarnsFlngOrgInd
Comp Bsd Net Earns Rltd OrgsfalseCompBsdNetEarnsRltdOrgsInd
Any Non Fixed PaymentsfalseAnyNonFixedPaymentsInd
Initial Contract ExceptionfalseInitialContractExceptionInd

Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp

FieldValueIRS element (for citing)
PersonBOBBY COXPersonNm
TitleCOMMISSIONERTitleTxt
Base Compensation Filing Org$160,636BaseCompensationFilingOrgAmt
Other Compensation Filing Org$11,792OtherCompensationFilingOrgAmt
Total Compensation Filing Org$172,428TotalCompensationFilingOrgAmt

Schedule M IRS990ScheduleM

Other Non Cash Contri Table OtherNonCashContriTableGrp

FieldValueIRS element (for citing)
Non Cash CheckboxYes (X)NonCashCheckboxInd
DescTOURNEY BALLSDesc
Contribution1ContributionCnt
Noncash Contributions Rpt F990$130,720NoncashContributionsRptF990Amt
Method Of Determining RevenuesMARKET PRICE PER SPONSORMethodOfDeterminingRevenuesTxt
FieldValueIRS element (for citing)
Any Property That Must Be HeldfalseAnyPropertyThatMustBeHeldInd
Review Process Unusual NC GiftsfalseReviewProcessUnusualNCGiftsInd
Third Parties UsedfalseThirdPartiesUsedInd

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (6 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990, PAGE 1, PART I, LINE 6VOLUNTEERS ASSIST WITH VARIOUS OPERATIONAL ASPECTS OF THE TOURNAMENTS.
FORM 990, PAGE 6, PART VI, LINE 11BA DRAFT OF THE RETURN WAS REVIEWED WITH THE COMMISSIONER BEFORE FILED. FINAL RETURN MADE AVAILABLE TO THE BOARD UPON REQUEST.
FORM 990, PAGE 6, PART VI, LINE 12CANY CONFLICTS OF INTEREST ARE REVIEWED AND RESOLVED BY THE BOARD OF DIRECTORS.
FORM 990, PAGE 6, PART VI, LINE 15ACOMMISSIONER'S SALARY DETERMINED BY THE EXECUTIVE COMMITTEE OF THE BOARD OF DIRECTORS.
FORM 990, PAGE 6, PART VI, LINE 15BASSOCIATE COMMISSIONERS' SALARIES DETERMINED BY THE EXECUTIVE COMMITTEE OF THE BOARD OF DIRECTORS.
FORM 990, PAGE 6, PART VI, LINE 19THE ASSOCIATION'S WEBSITE INCLUDES INFORMATION ABOUT BOARD MEETINGS, RULES AND REGULATIONS, AND OTHER PERTINENT GOVERNING INFORMATION.

Schedule R IRS990ScheduleR

Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp

Disregarded Entity Name DisregardedEntityName

FieldValueIRS element (for citing)
Business Name Line1IHSAA FOUNDATIONBusinessNameLine1Txt

US Address USAddress

FieldValueIRS element (for citing)
Address Line19150 N MERIDIAN STREETAddressLine1Txt
CityINDIANAPOLISCityNm
State AbbreviationINStateAbbreviationCd
ZIP46240ZIPCd
FieldValueIRS element (for citing)
EIN812053031EIN
Primary ActivitiesGRANTSPrimaryActivitiesTxt
Legal Domicile StateINLegalDomicileStateCd
Exempt Code Section501C3ExemptCodeSectionTxt
Public Charity Status10PublicCharityStatusTxt
Direct Controlling NAN/ADirectControllingNACd
Controlled OrganizationfalseControlledOrganizationInd
FieldValueIRS element (for citing)
Receipt Of Int Annts Rnts RyltsfalseReceiptOfIntAnntsRntsRyltsInd
Gift Grnt Or Cap Contri To Oth OrgYes (true)GiftGrntOrCapContriToOthOrgInd
Gift Grnt Cap Contri From Oth OrgfalseGiftGrntCapContriFromOthOrgInd
Loans Or Guarantees To Other OrgfalseLoansOrGuaranteesToOtherOrgInd
Loans Or Guarantees From Oth OrgfalseLoansOrGuaranteesFromOthOrgInd
Div Related OrganizationfalseDivRelatedOrganizationInd
Asset Sale To Other OrgfalseAssetSaleToOtherOrgInd
Asset Purchase From Other OrgfalseAssetPurchaseFromOtherOrgInd
Asset ExchangefalseAssetExchangeInd
Rental Of Facilities To Oth OrgfalseRentalOfFacilitiesToOthOrgInd
Rental Of Fclts From Oth OrgfalseRentalOfFcltsFromOthOrgInd
Perform Of Services For Oth OrgfalsePerformOfServicesForOthOrgInd
Perform Of Services By Other OrgfalsePerformOfServicesByOtherOrgInd
Sharing Of FacilitiesYes (true)SharingOfFacilitiesInd
Paid Employees SharingYes (true)PaidEmployeesSharingInd
Reimbursement Paid To Other OrgfalseReimbursementPaidToOtherOrgInd
Reimbursement Paid By Other OrgfalseReimbursementPaidByOtherOrgInd
Transfer To Other OrgfalseTransferToOtherOrgInd
Transfer From Other OrgfalseTransferFromOtherOrgInd

Transactions Related Org TransactionsRelatedOrgGrp

Other Organization Name OtherOrganizationName

FieldValueIRS element (for citing)
Business Name Line1IHSAA FOUNDATION INCBusinessNameLine1Txt
FieldValueIRS element (for citing)
Transaction TypeBTransactionTypeTxt
Involved$67,388InvolvedAmt
Method Of Amount DeterminationACTUAL AMOUNTMethodOfAmountDeterminationTxt

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