INDIANA HIGH SCHOOL ATHLETICS ASSOCIATION: Form 990, tax year 2014

View the entire original 990 at ProPublica ↗

Organization: INDIANA HIGH SCHOOL ATHLETICS ASSOCIATION (EIN 35-0905952)
Tax period: 2014-07-01 to 2015-06-30
Filed: 2015-11-09
IRS object ID: 201503139349301200
Schema version: 2014v5.0
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 D
Schedule I
Schedule J
Schedule M
Schedule O

Return header ReturnHeader

Field	Value	IRS element (for citing)
Return	2015-11-09T09:00:44-06:00	ReturnTs
Tax Period End	2015-06-30	TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Field	Value	IRS element (for citing)
Preparer Firm EIN	263503647	PreparerFirmEIN

Preparer Firm Name PreparerFirmName

Field	Value	IRS element (for citing)
Business Name Line1	PETROW LEEMHUIS VINCENT & KANE PC	BusinessNameLine1Txt

Preparer US Address PreparerUSAddress

Field	Value	IRS element (for citing)
Address Line1	8440 WOODFIELD CROSSING 345	AddressLine1Txt
City	INDIANAPOLIS	CityNm
State Abbreviation	IN	StateAbbreviationCd
ZIP	46240	ZIPCd

Field	Value	IRS element (for citing)
Return Type	990	ReturnTypeCd
Tax Period Begin	2014-07-01	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	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	46240	ZIPCd

Business Officer BusinessOfficerGrp

Field	Value	IRS element (for citing)
Person	BOBBY COX	PersonNm
Person Title	COMMISSIONER	PersonTitleTxt
Phone	3178466601	PhoneNum
Signature	2015-11-02	SignatureDt
Discuss With Paid Preparer	Yes (true)	DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

Field	Value	IRS element (for citing)
Preparer Person	JOHN S LEEMHUIS	PreparerPersonNm
PTIN	P01350814	PTIN
Phone	3174524700	PhoneNum
Preparation	2015-11-02	PreparationDt

Field	Value	IRS element (for citing)
Tax	2014	TaxYr
Build TS	2016-03-07 17:11:31Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Principal Officer	BOBBY COX	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	46202	ZIPCd

Field	Value	IRS element (for citing)
Gross Receipts	$9,393,217	GrossReceiptsAmt
Group Return For Affiliates	false	GroupReturnForAffiliatesInd
Organization501c3	Yes (X)	Organization501c3Ind
Website Address	WWW.IHSAA.ORG	WebsiteAddressTxt
Type Of Organization Corp	Yes (X)	TypeOfOrganizationCorpInd
Legal Domicile State	IN	LegalDomicileStateCd
Activity Or Mission	SUPERVISE HIGH SCHOOL ATHLETIC COMPETITION IN INDIANA	ActivityOrMissionDesc
Voting Members Governing Body	16	VotingMembersGoverningBodyCnt
Voting Members Independent	16	VotingMembersIndependentCnt
Total Employee	32	TotalEmployeeCnt
Total Volunteers	100	TotalVolunteersCnt
Total Gross UBI	$0	TotalGrossUBIAmt
PY Contributions Grants	$1,035,748	PYContributionsGrantsAmt
CY Contributions Grants	$1,082,520	CYContributionsGrantsAmt
PY Program Service Revenue	$8,636,509	PYProgramServiceRevenueAmt
CY Program Service Revenue	$8,356,855	CYProgramServiceRevenueAmt
PY Investment Income	$489,111	PYInvestmentIncomeAmt
CY Investment Income	-$556,255	CYInvestmentIncomeAmt
PY Other Revenue	$518,308	PYOtherRevenueAmt
CY Other Revenue	$510,097	CYOtherRevenueAmt
PY Total Revenue	$10,679,676	PYTotalRevenueAmt
CY Total Revenue	$9,393,217	CYTotalRevenueAmt
PY Grants And Similar Paid	$32,500	PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid	$32,500	CYGrantsAndSimilarPaidAmt
CY Benefits Paid To Members	$0	CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid	$2,135,033	PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid	$2,322,003	CYSalariesCompEmpBnftPaidAmt
CY Total Prof Fndrsng Expns	$0	CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense	$0	CYTotalFundraisingExpenseAmt
PY Other Expenses	$8,042,314	PYOtherExpensesAmt
CY Other Expenses	$8,573,932	CYOtherExpensesAmt
PY Total Expenses	$10,209,847	PYTotalExpensesAmt
CY Total Expenses	$10,928,435	CYTotalExpensesAmt
PY Revenues Less Expenses	$469,829	PYRevenuesLessExpensesAmt
CY Revenues Less Expenses	-$1,535,218	CYRevenuesLessExpensesAmt
Total Assets BOY	$12,067,415	TotalAssetsBOYAmt
Total Assets EOY	$10,843,524	TotalAssetsEOYAmt
Total Liabilities BOY	$1,517,203	TotalLiabilitiesBOYAmt
Total Liabilities EOY	$1,892,400	TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY	$10,550,212	NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY	$8,951,124	NetAssetsOrFundBalancesEOYAmt
Mission	SUPERVISE HIGH SCHOOL ATHLETIC COMPETITION IN INDIANA	MissionDesc
Significant New Program Srvc	false	SignificantNewProgramSrvcInd
Significant Change	false	SignificantChangeInd
Expense	$9,703,619	ExpenseAmt
Desc	PROMOTING ORGANIZED ATHLETIC COMPETITION BETWEEN INDIANA HIGH SCHOOLS	Desc

Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp

Field	Value	IRS element (for citing)
Expense	$32,500	ExpenseAmt
Grant	$32,500	GrantAmt
Desc	AWARD COLLEGE SCHOLARSHIPS TO GRADUATING HIGH SCHOOL STUDENT ATHLETES	Desc

Field	Value	IRS element (for citing)
Total Program Service Expenses	$9,736,119	TotalProgramServiceExpensesAmt
Described In Section501c3	Yes (true)	DescribedInSection501c3Ind
Schedule B Required	Yes (true)	ScheduleBRequiredInd
Political Campaign Acty	false	PoliticalCampaignActyInd
Lobbying Activities	false	LobbyingActivitiesInd
Subject To Proxy Tax	false	SubjectToProxyTaxInd
Donor Advised Fund	false	DonorAdvisedFundInd
Conservation Easements	false	ConservationEasementsInd
Collections Of Art	false	CollectionsOfArtInd
Credit Counseling	false	CreditCounselingInd
Temp Or Permanent Endowments	false	TempOrPermanentEndowmentsInd
Report Land Building Equipment	Yes (true)	ReportLandBuildingEquipmentInd
Report Investments Other Sec	false	ReportInvestmentsOtherSecInd
Report Program Related Invst	false	ReportProgramRelatedInvstInd
Report Other Assets	false	ReportOtherAssetsInd
Report Other Liabilities	Yes (true)	ReportOtherLiabilitiesInd
Include FIN48 Footnote	Yes (true)	IncludeFIN48FootnoteInd
Independent Audit Fincl Stmt	Yes (true)	IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt	false	ConsolidatedAuditFinclStmtInd
School Operating	false	SchoolOperatingInd
Foreign Office	false	ForeignOfficeInd
Foreign Activities	false	ForeignActivitiesInd
More Than5000 K To Org	false	MoreThan5000KToOrgInd
More Than5000 K To Individuals	false	MoreThan5000KToIndividualsInd
Professional Fundraising	false	ProfessionalFundraisingInd
Fundraising Activities	false	FundraisingActivitiesInd
Gaming Activities	false	GamingActivitiesInd
Operate Hospital	false	OperateHospitalInd
Grants To Organizations	false	GrantsToOrganizationsInd
Grants To Individuals	Yes (true)	GrantsToIndividualsInd
Schedule J Required	Yes (true)	ScheduleJRequiredInd
Tax Exempt Bonds	false	TaxExemptBondsInd
Engaged In Excess Benefit Trans	false	EngagedInExcessBenefitTransInd
PY Excess Benefit Trans	false	PYExcessBenefitTransInd
Loan Outstanding	false	LoanOutstandingInd
Grant To Related Person	false	GrantToRelatedPersonInd
Business Rln With Org Mem	false	BusinessRlnWithOrgMemInd
Business Rln With Fam Mem	false	BusinessRlnWithFamMemInd
Business Rln With Officer Ent	false	BusinessRlnWithOfficerEntInd
Deductible Non Cash Contri	Yes (true)	DeductibleNonCashContriInd
Deductible Art Contribution	false	DeductibleArtContributionInd
Terminate Operations	false	TerminateOperationsInd
Partial Liquidation	false	PartialLiquidationInd
Disregarded Entity	false	DisregardedEntityInd
Related Entity	false	RelatedEntityInd
Related Organization Ctrl Ent	false	RelatedOrganizationCtrlEntInd
Trnsfr Exmpt Non Chrtbl Rltd Org	false	TrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted Prtshp	false	ActivitiesConductedPrtshpInd
Schedule O Required	Yes (true)	ScheduleORequiredInd
IRP Document	0	IRPDocumentCnt
IRP Document W2 G	0	IRPDocumentW2GCnt
Backup Wthld Compliance	Yes (true)	BackupWthldComplianceInd
Employee	32	EmployeeCnt
Employment Tax Returns Filed	Yes (true)	EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over Limit	false	UnrelatedBusIncmOverLimitInd
Foreign Financial Account	false	ForeignFinancialAccountInd
Prohibited Tax Shelter Trans	false	ProhibitedTaxShelterTransInd
Taxable Party Notification	false	TaxablePartyNotificationInd
Nondeductible Contributions	false	NondeductibleContributionsInd
Indoor Tanning Services	false	IndoorTanningServicesInd
Info In Schedule O Part VI	Yes (X)	InfoInScheduleOPartVIInd
Governing Body Voting Members	16	GoverningBodyVotingMembersCnt
Independent Voting Member	16	IndependentVotingMemberCnt
Family Or Business Rln	false	FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties	false	DelegationOfMgmtDutiesInd
Change To Org Documents	false	ChangeToOrgDocumentsInd
Material Diversion Or Misuse	false	MaterialDiversionOrMisuseInd
Members Or Stockholders	false	MembersOrStockholdersInd
Election Of Board Members	false	ElectionOfBoardMembersInd
Decisions Subject To Approva	false	DecisionsSubjectToApprovaInd
Minutes Of Governing Body	Yes (true)	MinutesOfGoverningBodyInd
Minutes Of Committees	Yes (true)	MinutesOfCommitteesInd
Officer Mailing Address	false	OfficerMailingAddressInd
Local Chapters	false	LocalChaptersInd
Form990 Provided To Gvrn Body	false	Form990ProvidedToGvrnBodyInd
Conflict Of Interest Policy	Yes (true)	ConflictOfInterestPolicyInd
Annual Disclosure Covered Prsn	Yes (true)	AnnualDisclosureCoveredPrsnInd
Regular Monitoring Enfrc	Yes (true)	RegularMonitoringEnfrcInd
Whistleblower Policy	Yes (true)	WhistleblowerPolicyInd
Document Retention Policy	Yes (true)	DocumentRetentionPolicyInd
Compensation Process CEO	Yes (true)	CompensationProcessCEOInd
Compensation Process Other	Yes (true)	CompensationProcessOtherInd
Investment In Joint Venture	false	InvestmentInJointVentureInd
States Where Copy Of Return Is Fld	IN	StatesWhereCopyOfReturnIsFldCd
Upon Request	Yes (X)	UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Field	Value	IRS element (for citing)
Person	BOBBY COX	PersonNm
Phone	3178466601	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	9150 N MERIDIAN ST	AddressLine1Txt
City	INDIANAPOLIS	CityNm
State Abbreviation	IN	StateAbbreviationCd
ZIP	46240	ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (22 entries)

TitleTitleTxt	Average Hours Per WeekAverageHoursPerWeekRt	Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd	Reportable Comp From OrgReportableCompFromOrgAmt	Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt	Other CompensationOtherCompensationAmt	OfficerOfficerInd
DON GANDY
BOARD MEMBER	2.00	Yes (X)	$0	$0	$0
VICTOR BUSH
BOARD MEMBER	2.00	Yes (X)	$0	$0	$0
MIKE BROUGHTON
BOARD MEMBER	2.00	Yes (X)	$0	$0	$0
NATHAN DEAN
BOARD MEMBER	2.00	Yes (X)	$0	$0	$0
DAVE WORLAND
BOARD MEMBER	2.00	Yes (X)	$0	$0	$0
JIM BROWN
BOARD MEMBER	2.00	Yes (X)	$0	$0	$0
RICHARD LANCE
BOARD MEMBER	2.00	Yes (X)	$0	$0	$0
DEOBORAH WATSON
BOARD MEMBER	2.00	Yes (X)	$0	$0	$0
PAUL NEDIG
BOARD MEMBER	2.00	Yes (X)	$0	$0	$0
RAE WOOLPY
BOARD MEMBER	2.00	Yes (X)	$0	$0	$0
JIMMIE HOWELL
PRESIDENT	2.00	Yes (X)	$0	$0	$0	Yes (X)
DEBB STEVENS
VICE PRESIDE	2.00	Yes (X)	$0	$0	$0	Yes (X)
MIKE WHITTEN
BOARD MEMBER	2.00	Yes (X)	$0	$0	$0
PATTI MCCORMACK
BOARD MEMBER	2.00	Yes (X)	$0	$0	$0
TIM GROVE
BOARD MEMBER	2.00	Yes (X)	$0	$0	$0
ED GILLILAND
BOARD MEMBER	2.00	Yes (X)	$0	$0	$0
BOBBY COX
COMMISSIONER	40.00		$166,170	$0	$2,369	Yes (X)
PHIL GARDNER
ASST COMMISS	40.00		$119,862	$0	$1,778	Yes (X)
SANDY SEARCY
ASST COMMISS	40.00		$117,170	$0	$1,778	Yes (X)
ROBERT FAULKENS
ASST COMMISS	40.00		$114,334	$0	$0	Yes (X)
SANDRA WALTER
ASST COMMISS	40.00		$111,116	$0	$1,040	Yes (X)
CHRIS KAUFFMAN
ASST COMMISS	40.00		$102,195	$0	$1,514	Yes (X)

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	$730,847	TotalReportableCompFromOrgAmt
Total Other Compensation	$8,479	TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K	6	IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed	false	FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K	Yes (true)	TotalCompGreaterThan150KInd
Compensation From Other Srcs	false	CompensationFromOtherSrcsInd

Contractor Compensation ContractorCompensationGrp (5 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	$856,849
SHEPHERD INSURANCE
111 CONGRESSIONAL BLVD	INDIANAPOLIS	IN	46032	P&C INSURANCE	$282,490
NAT'L FEDERATION OF HIGH SCHOOLS
PO BOX 690	INDIANAPOLIS	IN	46206	NAT'L ASSOCIATI	$257,859
ANTHEM BCBS
120 MONUMENT CIRCLE	INDIANAPOLIS	IN	46204	HEALTH INS	$221,868
S A BERG COMPANY
740 E 52ND ST STE 9	INDIANAPOLIS	IN	46205	HVAC	$156,767

Field	Value	IRS element (for citing)
Cntrct Rcvd Greater Than100 K	6	CntrctRcvdGreaterThan100KCnt
All Other Contributions	$1,082,520	AllOtherContributionsAmt
Noncash Contributions	$118,720	NoncashContributionsAmt
Total Contributions	$1,082,520	TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp (2 entries)

DescDesc	Total Revenue ColumnTotalRevenueColumnAmt	Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
TOURNAMENT REVENUES	$8,059,479	$8,059,479
TV AND RADIO BROADCAST RIGHTS	$297,376	$297,376

Field	Value	IRS element (for citing)
Total Program Service Revenue	$8,356,855	TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

Field	Value	IRS element (for citing)
Total Revenue Column	-$556,255	TotalRevenueColumnAmt
Exclusion	-$556,255	ExclusionAmt

Other Revenue Misc OtherRevenueMiscGrp (3 entries)

DescDesc	Total Revenue ColumnTotalRevenueColumnAmt	ExclusionExclusionAmt
OFFICIALS LICENSING FEES	$412,678	$412,678
STUDENT LEADERSHIP FEES	$41,548	$41,548
NET MERCHANDISE SALES	$20,526	$20,526

Miscellaneous Revenue MiscellaneousRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$35,345	TotalRevenueColumnAmt
Exclusion	$35,345	ExclusionAmt

Field	Value	IRS element (for citing)
Other Revenue Total	$510,097	OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$9,393,217	TotalRevenueColumnAmt
Related Or Exempt Func Income	$8,356,855	RelatedOrExemptFuncIncomeAmt
Exclusion	-$46,158	ExclusionAmt

Grants To Domestic Individuals GrantsToDomesticIndividualsGrp

Field	Value	IRS element (for citing)
Total	$32,500	TotalAmt
Program Services	$32,500	ProgramServicesAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

Field	Value	IRS element (for citing)
Total	$739,326	TotalAmt
Program Services	$492,882	ProgramServicesAmt
Management And General	$246,444	ManagementAndGeneralAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

Field	Value	IRS element (for citing)
Total	$753,324	TotalAmt
Program Services	$507,163	ProgramServicesAmt
Management And General	$246,161	ManagementAndGeneralAmt

Pension Plan Contributions PensionPlanContributionsGrp

Field	Value	IRS element (for citing)
Total	$394,129	TotalAmt
Program Services	$264,096	ProgramServicesAmt
Management And General	$130,033	ManagementAndGeneralAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

Field	Value	IRS element (for citing)
Total	$326,843	TotalAmt
Program Services	$218,985	ProgramServicesAmt
Management And General	$107,858	ManagementAndGeneralAmt

Payroll Taxes PayrollTaxesGrp

Field	Value	IRS element (for citing)
Total	$108,381	TotalAmt
Program Services	$72,615	ProgramServicesAmt
Management And General	$35,766	ManagementAndGeneralAmt

Fees For Services Legal FeesForServicesLegalGrp

Field	Value	IRS element (for citing)
Total	$33,943	TotalAmt
Management And General	$33,943	ManagementAndGeneralAmt

Fees For Services Accounting FeesForServicesAccountingGrp

Field	Value	IRS element (for citing)
Total	$28,090	TotalAmt
Management And General	$28,090	ManagementAndGeneralAmt

Fees For Services Other FeesForServicesOtherGrp

Field	Value	IRS element (for citing)
Total	$41,537	TotalAmt
Management And General	$41,537	ManagementAndGeneralAmt

Office Expenses OfficeExpensesGrp

Field	Value	IRS element (for citing)
Total	$10,064	TotalAmt
Program Services	$10,064	ProgramServicesAmt

Information Technology InformationTechnologyGrp

Field	Value	IRS element (for citing)
Total	$47,806	TotalAmt
Management And General	$47,806	ManagementAndGeneralAmt

Travel TravelGrp

Field	Value	IRS element (for citing)
Total	$39,047	TotalAmt
Management And General	$39,047	ManagementAndGeneralAmt

Depreciation Depletion DepreciationDepletionGrp

Field	Value	IRS element (for citing)
Total	$207,569	TotalAmt
Program Services	$207,569	ProgramServicesAmt

Insurance InsuranceGrp

Field	Value	IRS element (for citing)
Total	$308,548	TotalAmt
Program Services	$215,974	ProgramServicesAmt
Management And General	$92,574	ManagementAndGeneralAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDesc	TotalTotalAmt	Program ServicesProgramServicesAmt	Management And GeneralManagementAndGeneralAmt
TOURNAMENT EXPENSES	$6,763,526	$6,763,526
PR, BROADCAST AND PROMOTI	$839,532	$839,532
MISCELLANEOUS	$96,408	$96,408
BUILDING MAINTENANCE	$65,010		$65,010

All Other Expenses AllOtherExpensesGrp

Field	Value	IRS element (for citing)
Total	$92,852	TotalAmt
Program Services	$14,805	ProgramServicesAmt
Management And General	$78,047	ManagementAndGeneralAmt

Total Functional Expenses TotalFunctionalExpensesGrp

Field	Value	IRS element (for citing)
Total	$10,928,435	TotalAmt
Program Services	$9,736,119	ProgramServicesAmt
Management And General	$1,192,316	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

Field	Value	IRS element (for citing)
BOY	$1,710,276	BOYAmt
EOY	$1,413,657	EOYAmt

Accounts Receivable AccountsReceivableGrp

Field	Value	IRS element (for citing)
BOY	$167,579	BOYAmt
EOY	$212,145	EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

Field	Value	IRS element (for citing)
EOY	$50,488	EOYAmt

Field	Value	IRS element (for citing)
Land Bldg Equip Cost Or Other Bss	$4,119,098	LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec	$2,470,646	LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

Field	Value	IRS element (for citing)
BOY	$1,603,007	BOYAmt
EOY	$1,648,452	EOYAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

Field	Value	IRS element (for citing)
BOY	$8,586,553	BOYAmt
EOY	$7,518,782	EOYAmt

Total Assets TotalAssetsGrp

Field	Value	IRS element (for citing)
BOY	$12,067,415	BOYAmt
EOY	$10,843,524	EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

Field	Value	IRS element (for citing)
BOY	$355,069	BOYAmt
EOY	$499,380	EOYAmt

Deferred Revenue DeferredRevenueGrp

Field	Value	IRS element (for citing)
BOY	$247,716	BOYAmt
EOY	$298,474	EOYAmt

Other Liabilities OtherLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$914,418	BOYAmt
EOY	$1,094,546	EOYAmt

Total Liabilities TotalLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$1,517,203	BOYAmt
EOY	$1,892,400	EOYAmt

Field	Value	IRS element (for citing)
Organization Follows SFAS117	Yes (X)	OrganizationFollowsSFAS117Ind

Unrestricted Net Assets UnrestrictedNetAssetsGrp

Field	Value	IRS element (for citing)
BOY	$10,320,714	BOYAmt
EOY	$8,679,206	EOYAmt

Temporarily Rstr Net Assets TemporarilyRstrNetAssetsGrp

Field	Value	IRS element (for citing)
BOY	$229,498	BOYAmt
EOY	$271,918	EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$10,550,212	BOYAmt
EOY	$8,951,124	EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$12,067,415	BOYAmt
EOY	$10,843,524	EOYAmt

Field	Value	IRS element (for citing)
Reconcilation Revenue Expnss	-$1,535,218	ReconcilationRevenueExpnssAmt
Net Unrlzd Gains Losses Invst	-$63,870	NetUnrlzdGainsLossesInvstAmt
Method Of Accounting Accrual	Yes (X)	MethodOfAccountingAccrualInd
Accountant Compile Or Review	false	AccountantCompileOrReviewInd
FS Audited	Yes (true)	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 (true)	AuditCommitteeInd
Federal Grant Audit Required	false	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	$898,302	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$961,120	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$990,278	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$1,035,748	CurrentTaxYearMinus1YearAmt
Current Tax Year	$1,082,520	CurrentTaxYearAmt
Total	$4,967,968	TotalAmt

Gross Receipts Admissions GrossReceiptsAdmissionsGrp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$8,526,490	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$8,135,686	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$8,127,064	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$8,636,509	CurrentTaxYearMinus1YearAmt
Current Tax Year	$8,356,855	CurrentTaxYearAmt
Total	$41,782,604	TotalAmt

Gross Receipts Non Unrlt Bus GrossReceiptsNonUnrltBusGrp

Field	Value	IRS element (for citing)
Current Tax Year Minus1 Year	$518,308	CurrentTaxYearMinus1YearAmt
Current Tax Year	$510,097	CurrentTaxYearAmt
Total	$1,028,405	TotalAmt

Total509 Total509Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$9,424,792	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$9,096,806	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$9,117,342	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$10,190,565	CurrentTaxYearMinus1YearAmt
Current Tax Year	$9,949,472	CurrentTaxYearAmt
Total	$47,778,977	TotalAmt

Field	Value	IRS element (for citing)
Public Support Total509	$47,778,977	PublicSupportTotal509Amt

Gross Investment Income509 GrossInvestmentIncome509Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$382,145	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$615,451	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$823,103	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$489,111	CurrentTaxYearMinus1YearAmt
Current Tax Year	-$556,255	CurrentTaxYearAmt
Total	$1,753,555	TotalAmt

Investment Income And UBTI InvestmentIncomeAndUBTIGrp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$382,145	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$615,451	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$823,103	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$489,111	CurrentTaxYearMinus1YearAmt
Current Tax Year	-$556,255	CurrentTaxYearAmt
Total	$1,753,555	TotalAmt

Net Income From Other UBI NetIncomeFromOtherUBIGrp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$643,794	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$648,857	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$638,284	CurrentTaxYearMinus2YearsAmt
Total	$1,930,935	TotalAmt

Total Support Calendar Year TotalSupportCalendarYearGrp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$10,450,731	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$10,361,114	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$10,578,729	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$10,679,676	CurrentTaxYearMinus1YearAmt
Current Tax Year	$9,393,217	CurrentTaxYearAmt
Total	$51,463,467	TotalAmt

Field	Value	IRS element (for citing)
Public Support CY509	0.92840	PublicSupportCY509Pct
Public Support PY509	0.89130	PublicSupportPY509Pct
Investment Income CY	0.03000	InvestmentIncomeCYPct
Investment Income PY	0.06000	InvestmentIncomePYPct
Thirty Thr Pct Suprt Tests CY509	Yes (X)	ThirtyThrPctSuprtTestsCY509Ind

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 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	$2,522,399	OtherCostOrOtherBasisAmt
Depreciation	$1,286,231	DepreciationAmt
Book Value	$1,236,168	BookValueAmt

Equipment EquipmentGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$1,253,165	OtherCostOrOtherBasisAmt
Depreciation	$1,114,005	DepreciationAmt
Book Value	$139,160	BookValueAmt

Other Land Buildings OtherLandBuildingsGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$157,591	OtherCostOrOtherBasisAmt
Depreciation	$70,410	DepreciationAmt
Book Value	$87,181	BookValueAmt

Field	Value	IRS element (for citing)
Total Book Value Land Buildings	$1,648,452	TotalBookValueLandBuildingsAmt

Other Liabilities Org OtherLiabilitiesOrgGrp

Field	Value	IRS element (for citing)
Desc	LIABILITY FOR PENSION BENEFITS	Desc
Amt	$1,094,546	Amt

Field	Value	IRS element (for citing)
Total Liability	$1,094,546	TotalLiabilityAmt
Footnote Text	Yes (X)	FootnoteTextInd
Total Rev Etc Audited Fincl Stmt	$9,329,347	TotalRevEtcAuditedFinclStmtAmt
Net Unrealized Gains Invst	-$63,870	NetUnrealizedGainsInvstAmt
Revenue Not Reported	-$63,870	RevenueNotReportedAmt
Revenue Subtotal	$9,393,217	RevenueSubtotalAmt
Total Revenue Per Form990	$9,393,217	TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt	$10,928,435	TotExpnsEtcAuditedFinclStmtAmt
Expenses Subtotal	$10,928,435	ExpensesSubtotalAmt
Total Expenses Per Form990	$10,928,435	TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail

Field	Value	IRS element (for citing)
Form And Line Reference	SCHEDULE D, PAGE 3, PART X	FormAndLineReferenceDesc
Explanation	IN 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 2014, 2013 AND 2012 TAX RETURNS ARE SUBJECT TO EXAMINATION BY THE INTERNAL REVENUE SERVICE.	ExplanationTxt

Schedule I IRS990ScheduleI

Field	Value	IRS element (for citing)
Grant Records Maintained	false	GrantRecordsMaintainedInd

Grants Other Asst To Indiv In US GrantsOtherAsstToIndivInUSGrp

Field	Value	IRS element (for citing)
Grant Type	COLLEGE SCHOLARSHIPS	GrantTypeTxt
Recipient	13	RecipientCnt
Cash Grant	$32,500	CashGrantAmt

Schedule J IRS990ScheduleJ

Field	Value	IRS element (for citing)
Compensation Committee	Yes (X)	CompensationCommitteeInd
Board Or Committee Approval	Yes (X)	BoardOrCommitteeApprovalInd
Severance Payment	false	SeverancePaymentInd
Supplemental Nonqual Rtr Plan	false	SupplementalNonqualRtrPlanInd
Equity Based Comp Arrngm	false	EquityBasedCompArrngmInd
Comp Based On Revenue Of Flng Org	false	CompBasedOnRevenueOfFlngOrgInd
Comp Bsd On Rev Related Orgs	false	CompBsdOnRevRelatedOrgsInd
Comp Bsd Net Earns Flng Org	false	CompBsdNetEarnsFlngOrgInd
Comp Bsd Net Earns Rltd Orgs	false	CompBsdNetEarnsRltdOrgsInd
Any Non Fixed Payments	false	AnyNonFixedPaymentsInd
Initial Contract Exception	false	InitialContractExceptionInd

Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp

Field	Value	IRS element (for citing)
Person	BOBBY COX	PersonNm
Title	COMMISSIONER	TitleTxt
Base Compensation Filing Org	$166,170	BaseCompensationFilingOrgAmt
Deferred Compensation Flng Org	$2,369	DeferredCompensationFlngOrgAmt
Total Compensation Filing Org	$168,539	TotalCompensationFilingOrgAmt

Schedule M IRS990ScheduleM

Other Non Cash Contri Table OtherNonCashContriTableGrp

Field	Value	IRS element (for citing)
Non Cash Checkbox	Yes (X)	NonCashCheckboxInd
Desc	TOURNEY BALLS	Desc
Contribution	1	ContributionCnt
Noncash Contributions Rpt F990	$118,720	NoncashContributionsRptF990Amt
Method Of Determining Revenues	MARKET PRICE PER SPONSOR	MethodOfDeterminingRevenuesTxt

Field	Value	IRS element (for citing)
Any Property That Must Be Held	false	AnyPropertyThatMustBeHeldInd
Review Process Unusual NC Gifts	false	ReviewProcessUnusualNCGiftsInd
Third Parties Used	false	ThirdPartiesUsedInd

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (6 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
FORM 990, PAGE 1, PART I, LINE 6	VOLUNTEERS ASSIST WITH VARIOUS OPERATIONAL ASPECTS OF THE TOURNAMENTS.
FORM 990, PAGE 6, PART VI, 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, PAGE 6, PART VI, LINE 12C	ANY CONFLICTS OF INTEREST ARE REVIEWED AND RESOLVED BY THE BOARD OF DIRECTORS.
FORM 990, PAGE 6, PART VI, LINE 15A	COMMISSIONER'S SALARY DETERMINED BY THE EXECUTIVE COMMITTEE OF THE BOARD OF DIRECTORS.
FORM 990, PAGE 6, PART VI, LINE 15B	ASSOCIATE COMMISSIONERS' SALARIES DETERMINED BY THE EXECUTIVE COMMITTEE OF THE BOARD OF DIRECTORS.
FORM 990, PAGE 6, PART VI, LINE 19	THE ASSOCIATION'S WEBSITE INCLUDES INFORMATION ABOUT BOARD MEETINGS, RULES AND REGULATIONS, AND OTHER PERTINENT GOVERNING INFORMATION.