WASHINGTON INTERSCHOLASTIC ACTIVITIES ASSOCIATION: Form 990, tax year 2013
View the entire original 990 at ProPublica ↗
- Organization
- WASHINGTON INTERSCHOLASTIC ACTIVITIES ASSOCIATION (EIN 91-0595035)
- Tax period
- 2013-08-01 to 2014-07-31
- Filed
- 2015-05-12
- IRS object ID
- 201541329349301779
- Schema version
- 2013v4.0
- 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 ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2015-05-12T10:34:25-05:00 | ReturnTs |
| Tax Period End | 2014-07-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 910189318 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | MOSS ADAMS LLP | BusinessNameLine1 |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 999 THIRD AVENUE SUITE 2800 | AddressLine1 |
| City | SEATTLE | City |
| State | WA | State |
| ZIP Code | 98104 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2013-08-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 910595035 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | WASHINGTON INTERSCHOLASTIC ACTIVITIES ASSOCIATION | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | WASH | BusinessNameControlTxt |
| Phone | 4256878585 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 435 MAIN AVENUE SOUTH | AddressLine1 |
| City | RENTON | City |
| State | WA | State |
| ZIP Code | 98057 | ZIPCode |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | MIKE COLBRESE | PersonNm |
| Person Title | EXECUTIVE DIRECTOR | PersonTitleTxt |
| Phone | 4256878585 | PhoneNum |
| Signature | 2015-05-06 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | WENDY CAMPOS CPA | PreparerPersonNm |
| PTIN | P00448102 | PTIN |
| Phone | 2063026500 | PhoneNum |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2013 | TaxYr |
| Build TS | 2016-04-25 22:37:26Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | MIKE COLBRESE | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 435 MAIN AVENUE SOUTH | AddressLine1 |
| City | RENTON | City |
| State | WA | State |
| ZIP Code | 98057 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $3,750,689 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | WWW.WIAA.COM | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1905 | FormationYr |
| Legal Domicile State | WA | LegalDomicileStateCd |
| Activity Or Mission | EXISTS TO ASSIST MEMBERS IN OPERATING STUDENT PROGRAMS THAT FOSTER ACHIEVEMENT AND RESPECT. | ActivityOrMissionDesc |
| Voting Members Governing Body | 13 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 13 | VotingMembersIndependentCnt |
| Total Employee | 106 | TotalEmployeeCnt |
| Total Volunteers | 100 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $186,745 | PYContributionsGrantsAmt |
| CY Contributions Grants | $207,859 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $3,537,188 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $3,510,277 | CYProgramServiceRevenueAmt |
| PY Investment Income | $20,696 | PYInvestmentIncomeAmt |
| CY Investment Income | $8,643 | CYInvestmentIncomeAmt |
| PY Other Revenue | $29,285 | PYOtherRevenueAmt |
| CY Other Revenue | $23,910 | CYOtherRevenueAmt |
| PY Total Revenue | $3,773,914 | PYTotalRevenueAmt |
| CY Total Revenue | $3,750,689 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $143,537 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $190,344 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $1,379,361 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $1,410,662 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $2,705,722 | PYOtherExpensesAmt |
| CY Other Expenses | $2,679,746 | CYOtherExpensesAmt |
| PY Total Expenses | $4,228,620 | PYTotalExpensesAmt |
| CY Total Expenses | $4,280,752 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | -$454,706 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | -$530,063 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $6,589,666 | TotalAssetsBOYAmt |
| Total Assets EOY | $6,111,163 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $491,285 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $523,612 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $6,098,381 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $5,587,551 | NetAssetsOrFundBalancesEOYAmt |
| Mission | THIS ASSOCIATION SHALL PLAN, SUPERVISE, AND ADMINISTER THE INTERSCHOLASTIC ACTIVITIES APPROVED AND DELEGATED BY THE SCHOOL DISTRICTS' BOARD OF DIRECTORS. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Expense | $2,896,947 | ExpenseAmt |
| Grant | $190,344 | GrantAmt |
| Revenue | $3,528,012 | RevenueAmt |
| Desc | WITH INTEGRITY THE ORGANIZATION ENSURES RESPECT FOR ALL INDIVIDUALS AND COMMUNITIES BY VALUING OTHERS, TREATING THEM WITH DIGNITY, AND PROMOTING ETHICAL BEHAVIOR IN ALL ACTIVITIES. THE ORGANIZATION PROVIDES A SAFE ENVIRONMENT WHERE PARTICIPANTS PURSUE POSITIVE RELATIONSHIPS AND ACCESS TO EQUITABLE, FAIR, AND DIVERSE ACTIVITIES. STUDENTS ARE CHALLENGED TO ATTAIN PERSONAL ACADEMIC EXCELLENCE THROUGH PARTICIPATION, COMPETITION, AND TEAMWORK. CHARACTER AND CONFIDENCE ARE STRENGTHENED THROUGH SPORTSMANSHIP, LEADERSHIP, AND SERVICE. | Desc |
| Total Program Service Expenses | $2,896,947 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (1) | DescribedInSection501c3Ind |
| Schedule B Required | Yes (1) | ScheduleBRequiredInd |
| Political Campaign Acty | 0 | PoliticalCampaignActyInd |
| Lobbying Activities | 0 | 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 |
| Temp Or Permanent Endowments | 0 | TempOrPermanentEndowmentsInd |
| Report Land Building Equipment | Yes (1) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | 0 | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | 0 | ReportProgramRelatedInvstInd |
| Report Other Assets | Yes (1) | ReportOtherAssetsInd |
| Report Other Liabilities | Yes (1) | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (1) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | 0 | 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 | Yes (1) | GrantsToOrganizationsInd |
| Grants To Individuals | 0 | 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 With Officer Ent | 0 | BusinessRlnWithOfficerEntInd |
| 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 | 0 | 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 | 52 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (1) | BackupWthldComplianceInd |
| Employee | 106 | 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 |
| Excess Business Holdings | 0 | ExcessBusinessHoldingsInd |
| Taxable Distributions | 0 | TaxableDistributionsInd |
| Distribution To Donor | 0 | DistributionToDonorInd |
| Indoor Tanning Services | 0 | IndoorTanningServicesInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 13 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 13 | 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 | Yes (1) | 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 | 0 | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | 0 | RegularMonitoringEnfrcInd |
| Whistleblower Policy | 0 | WhistleblowerPolicyInd |
| Document Retention Policy | 0 | DocumentRetentionPolicyInd |
| Compensation Process CEO | 0 | CompensationProcessCEOInd |
| Compensation Process Other | 0 | CompensationProcessOtherInd |
| Investment In Joint Venture | 0 | InvestmentInJointVentureInd |
| States Where Copy Of Return Is Fld | WA | StatesWhereCopyOfReturnIsFldCd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | LEAH FRANCIS | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 4256878585 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 435 MAIN AVE SOUTH | AddressLine1 |
| City | RENTON | City |
| State | WA | State |
| ZIP Code | 98057 | ZIPCode |
Form990 Part VII Section A Form990PartVIISectionAGrp (14 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt |
|---|---|---|---|---|---|---|
| KEN LINDGREN | ||||||
| PRESIDENT | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| WENDY MALICH | ||||||
| VICE-PRESIDENT | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| RICH ROULEAU | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| ED PLOOF | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| TIM GRAHAM | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| MIKE OTTIS | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| JOE FEIST | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| ERIC MCCURDY | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| HARLAN KREDIT | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| PAM VELTRI | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| LETA MEYER | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| LORI WYBORNEY | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| PAT MCCARTHY | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| MIKE COLBRESE | ||||||
| EXECUTIVE DIRECTOR | 40.00 | Yes (X) | $163,250 | $0 | $37,323 | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $163,250 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $37,323 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 1 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | 0 | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | Yes (1) | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | 0 | CompensationFromOtherSrcsInd |
| Cntrct Rcvd Greater Than100 K | 0 | CntrctRcvdGreaterThan100KCnt |
| All Other Contributions | $207,859 | AllOtherContributionsAmt |
| Noncash Contributions | $65,184 | NoncashContributionsAmt |
| Total Contributions | $207,859 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp (5 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| STATE TOURNAMENTS | 711300 | $2,665,462 | $2,665,462 |
| FEES FROM MEMBER SCHOO | 711300 | $561,115 | $561,115 |
| SPECIAL EVENTS | 711300 | $182,173 | $182,173 |
| CONFERENCES AND WORKSH | 711300 | $99,196 | $99,196 |
| PUBLICATIONS | 711300 | $2,331 | $2,331 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $3,510,277 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $8,643 | TotalRevenueColumnAmt |
| Exclusion | $8,643 | ExclusionAmt |
Gross Rents GrossRentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $6,175 | RealAmt |
Less Rental Expenses LessRentalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $0 | RealAmt |
Rental Income Or Loss RentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $6,175 | RealAmt |
Net Rental Income Or Loss NetRentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $6,175 | TotalRevenueColumnAmt |
| Exclusion | $6,175 | ExclusionAmt |
Other Revenue Misc OtherRevenueMiscGrp (2 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| ACADEMIC AWARDS | 711300 | $17,184 | $17,184 |
| MISCELLANEOUS | 711300 | $551 | $551 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $17,735 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $3,750,689 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $3,528,012 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $14,818 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part IX | Yes (X) | InfoInScheduleOPartIXInd |
Grants To Domestic Orgs GrantsToDomesticOrgsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $190,344 | TotalAmt |
| Program Services | $190,344 | ProgramServicesAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $300,826 | TotalAmt |
| Program Services | $150,413 | ProgramServicesAmt |
| Management And General | $150,413 | ManagementAndGeneralAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $794,226 | TotalAmt |
| Program Services | $397,113 | ProgramServicesAmt |
| Management And General | $397,113 | ManagementAndGeneralAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $59,726 | TotalAmt |
| Program Services | $29,863 | ProgramServicesAmt |
| Management And General | $29,863 | ManagementAndGeneralAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $144,656 | TotalAmt |
| Program Services | $72,328 | ProgramServicesAmt |
| Management And General | $72,328 | ManagementAndGeneralAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $111,228 | TotalAmt |
| Program Services | $55,614 | ProgramServicesAmt |
| Management And General | $55,614 | ManagementAndGeneralAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $15,778 | TotalAmt |
| Management And General | $15,778 | ManagementAndGeneralAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $32,528 | TotalAmt |
| Management And General | $32,528 | ManagementAndGeneralAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $461,933 | TotalAmt |
| Program Services | $380,895 | ProgramServicesAmt |
| Management And General | $81,038 | ManagementAndGeneralAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $78,155 | TotalAmt |
| Program Services | $71,779 | ProgramServicesAmt |
| Management And General | $6,376 | ManagementAndGeneralAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $85,540 | TotalAmt |
| Management And General | $85,540 | ManagementAndGeneralAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $26,564 | TotalAmt |
| Program Services | $26,564 | ProgramServicesAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $670,267 | TotalAmt |
| Program Services | $572,609 | ProgramServicesAmt |
| Management And General | $97,658 | ManagementAndGeneralAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $72,356 | TotalAmt |
| Program Services | $18,831 | ProgramServicesAmt |
| Management And General | $53,525 | ManagementAndGeneralAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $205,479 | TotalAmt |
| Program Services | $64,787 | ProgramServicesAmt |
| Management And General | $140,692 | ManagementAndGeneralAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $141,162 | TotalAmt |
| Program Services | $70,581 | ProgramServicesAmt |
| Management And General | $70,581 | ManagementAndGeneralAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $117,099 | TotalAmt |
| Program Services | $24,000 | ProgramServicesAmt |
| Management And General | $93,099 | ManagementAndGeneralAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt |
|---|---|---|
| STATE TOURNAMENTS | $421,232 | $421,232 |
| TROPHIES AND REWARDS | $141,295 | $141,295 |
| TOURNAMENT PROGRAMS | $76,593 | $76,593 |
| SPECIAL EVENTS | $73,171 | $73,171 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $60,594 | TotalAmt |
| Program Services | $58,935 | ProgramServicesAmt |
| Management And General | $1,659 | ManagementAndGeneralAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $4,280,752 | TotalAmt |
| Program Services | $2,896,947 | ProgramServicesAmt |
| Management And General | $1,383,805 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $470,511 | BOYAmt |
| EOY | $236,226 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,482,993 | BOYAmt |
| EOY | $1,468,152 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $296,093 | BOYAmt |
| EOY | $231,066 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $57,637 | BOYAmt |
| EOY | $160,990 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $3,487,330 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $1,292,096 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,227,875 | BOYAmt |
| EOY | $2,195,234 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $572,191 | BOYAmt |
| EOY | $847,998 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,482,366 | BOYAmt |
| EOY | $971,497 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $6,589,666 | BOYAmt |
| EOY | $6,111,163 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $333,129 | BOYAmt |
| EOY | $396,819 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $25,620 | BOYAmt |
| EOY | $14,330 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $132,536 | BOYAmt |
| EOY | $112,463 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $491,285 | BOYAmt |
| EOY | $523,612 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows SFAS117 | Yes (X) | OrganizationFollowsSFAS117Ind |
Unrestricted Net Assets UnrestrictedNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,616,015 | BOYAmt |
| EOY | $4,616,054 | EOYAmt |
Temporarily Rstr Net Assets TemporarilyRstrNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,482,366 | BOYAmt |
| EOY | $971,497 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $6,098,381 | BOYAmt |
| EOY | $5,587,551 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $6,589,666 | BOYAmt |
| EOY | $6,111,163 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | -$530,063 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | $19,233 | NetUnrlzdGainsLossesInvstAmt |
| Other Changes In Net Assets | $0 | OtherChangesInNetAssetsAmt |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | Yes (1) | AccountantCompileOrReviewInd |
Acct Compile Or Review Basis AcctCompileOrReviewBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Separate Basis Fincl Stmt | Yes (X) | SeparateBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| FS Audited | 0 | FSAuditedInd |
| Audit Committee | Yes (1) | AuditCommitteeInd |
| Federal Grant Audit Required | 0 | FederalGrantAuditRequiredInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Supporting Organization509a3 | Yes (X) | SupportingOrganization509a3Ind |
| Supporting Org Type3 Non Func | Yes (X) | SupportingOrgType3NonFuncInd |
| Certification | Yes (X) | CertificationInd |
| Contribution Controller | 0 | ContributionControllerInd |
| Contribution Family | 0 | ContributionFamilyInd |
| Contribution35 Controlled | 0 | Contribution35ControlledInd |
Supported Org Information SupportedOrgInformationGrp
Supported Organization Name SupportedOrganizationName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | JUNIOR AND SENIOR HIGH | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 912004180 | EIN |
| Organization Type | SCHOOLS | OrganizationTypeDesc |
| Governing Document Listed | 0 | GoverningDocumentListedInd |
| Supported Org Notified | Yes (1) | SupportedOrgNotifiedInd |
| US Organized | Yes (1) | USOrganizedInd |
| Support | $112,463 | SupportAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Supported Organizations Total | 1 | SupportedOrganizationsTotalCnt |
| Support Sum | $112,463 | SupportSumAmt |
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 | $630,444 | OtherCostOrOtherBasisAmt |
| Book Value | $630,444 | BookValueAmt |
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $2,139,916 | OtherCostOrOtherBasisAmt |
| Depreciation | $772,168 | DepreciationAmt |
| Book Value | $1,367,748 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $663,448 | OtherCostOrOtherBasisAmt |
| Depreciation | $478,789 | DepreciationAmt |
| Book Value | $184,659 | BookValueAmt |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $53,522 | OtherCostOrOtherBasisAmt |
| Depreciation | $41,139 | DepreciationAmt |
| Book Value | $12,383 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $2,195,234 | TotalBookValueLandBuildingsAmt |
Other Assets Org OtherAssetsOrgGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | SPONSORSHIP RECEIVABLES RELATED TO FUTURE YEAR FEES | Desc |
| Book Value | $971,497 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Other Assets | $971,497 | TotalBookValueOtherAssetsAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | ACCRUED REVENUE SHARING | Desc |
| Amt | $112,463 | Amt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $112,463 | TotalLiabilityAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART X, LINE 2: | FormAndLineReferenceDesc |
| Explanation | PURSUANT TO A LETTER OF DETERMINATION FROM THE INTERNAL REVENUE SERVICE, THE ASSOCIATION IS A NOT-FOR-PROFIT CORPORATION EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. THE ASSOCIATION IS ALSO EXEMPT FROM REAL ESTATE PROPERTY AND CERTAIN EXCISE TAXES. THE ASSOCIATION HAS NO UNCERTAIN TAX POSITIONS BASED ON A RECOGNITION THRESHOLD AND MEASUREMENT PROCESS PRESCRIBED BY ACCOUNTING STANDARDS. THE ASSOCIATION IS NO LONGER SUBJECT TO U.S. FEDERAL, STATE OR LOCAL EXAMINATIONS OF INCOME TAX RETURNS FOR TAX YEARS BEFORE 2011. | ExplanationTxt |
Schedule I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Records Maintained | Yes (1) | GrantRecordsMaintainedInd |
Recipient Table RecipientTable (8 entries)
| Address Line1USAddress/AddressLine1 | CityUSAddress/City | StateUSAddress/State | ZIP CodeUSAddress/ZIPCode | Recipient EINRecipientEIN | IRC SectionIRCSectionDesc | Cash GrantCashGrantAmt | Purpose Of GrantPurposeOfGrantTxt |
|---|---|---|---|---|---|---|---|
| WASHINGTON OFFICIALS ASSOCIATION | |||||||
| 435 MAIN AVENUE SOUTH | RENTON | WA | 98057 | 912004180 | 501(C)(3) | $85,000 | TO PROMOTE JUNIOR AND SENIOR HIGH ACTIVITIES. |
| NORTHWEST INTERSCHOLASTIC ACTIVITIES ASSOCIATION | |||||||
| 1528 252ND ST NW | STANWOOD | WA | 98292 | 911441975 | 501(C)(3) | $14,238 | TO PROMOTE JUNIOR AND SENIOR HIGH ACTIVITIES. |
| SEA-KING DISTRICT TWO OF THE WIAA | |||||||
| 1012 110TH AVE SE | BELLEVUE | WA | 98004 | 911176132 | 501(C)(3) | $13,990 | TO PROMOTE JUNIOR AND SENIOR HIGH ACTIVITIES. |
| WEST CENTRAL DISTRICT THREE OF THE WIAA | |||||||
| PO BOX 739 | MAPLE VALLEY | WA | 98038 | 911157246 | 501(C)(3) | $24,416 | TO PROMOTE JUNIOR AND SENIOR HIGH ACTIVITIES. |
| SOUTHWEST WASHINGTON DISTRICT FOUR | |||||||
| PO BOX 776 | TOLEDO | WA | 98591 | 911220835 | 501(C)(3) | $20,828 | TO PROMOTE JUNIOR AND SENIOR HIGH ACTIVITIES. |
| YAKIMA VALLEY INTERSCHOLASTIC ACTIVITIES ASSOCIATION | |||||||
| PO BOX 364 | ROYAL CITY | WA | 99357 | 911177012 | 501(C)(3) | $14,080 | TO PROMOTE JUNIOR AND SENIOR HIGH ACTIVITIES. |
| NORTH CENTRAL WASHINGTON ACTIVITIES ASSOCIATION | |||||||
| 1422 JOHN STREET | WENATCHEE | WA | 98801 | 911109065 | 501(C)(3) | $7,715 | TO PROMOTE JUNIOR AND SENIOR HIGH ACTIVITIES. |
| NORTHEAST INTERSCHOLASTIC ACTIVITIES ASSOCIATION | |||||||
| PO BOX 27 | MEDICAL LAKE | WA | 99022 | 911874373 | 501(C)(3) | $10,077 | TO PROMOTE JUNIOR AND SENIOR HIGH ACTIVITIES. |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total501c3 Org | 8 | Total501c3OrgCnt |
| Total Other Org | 0 | TotalOtherOrgCnt |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART I, LINE 2: | FormAndLineReferenceDesc |
| Explanation | THE ORGANIZATION HAS A POLICY IN PLACE TO DETERMINE HOW MUCH GETS PAID OUT TO EACH DISTRICT ACCORDING TO THE ANNUAL CONTRACT BETWEEN WASHINGTON INTERSCHOLASTIC ACTIVITIES ASSOCIATION AND WASHINGTON OFFICIALS ASSOCIATION. | ExplanationTxt |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Board Or Committee Approval | Yes (X) | BoardOrCommitteeApprovalInd |
| Severance Payment | 0 | SeverancePaymentInd |
| Supplemental Nonqual Rtr Plan | 0 | 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
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | MIKE COLBRESE | PersonNm |
| Title | EXECUTIVE DIRECTOR | TitleTxt |
| Base Compensation Filing Org | $163,250 | BaseCompensationFilingOrgAmt |
| Compensation Based On Rltd Orgs | $0 | CompensationBasedOnRltdOrgsAmt |
| Bonus Filing Organization | $0 | BonusFilingOrganizationAmount |
| Bonus Related Organizations | $0 | BonusRelatedOrganizationsAmt |
| Other Compensation Filing Org | $0 | OtherCompensationFilingOrgAmt |
| Other Compensation Rltd Orgs | $0 | OtherCompensationRltdOrgsAmt |
| Deferred Compensation Flng Org | $14,858 | DeferredCompensationFlngOrgAmt |
| Deferred Comp Rltd Orgs | $0 | DeferredCompRltdOrgsAmt |
| Nontaxable Benefits Filing Org | $22,465 | NontaxableBenefitsFilingOrgAmt |
| Nontaxable Benefits Rltd Orgs | $0 | NontaxableBenefitsRltdOrgsAmt |
| Total Compensation Filing Org | $200,573 | TotalCompensationFilingOrgAmt |
| Total Compensation Rltd Orgs | $0 | TotalCompensationRltdOrgsAmt |
| Comp Report Prior990 Filing Org | $0 | CompReportPrior990FilingOrgAmt |
| Comp Report Prior990 Rltd Orgs | $0 | CompReportPrior990RltdOrgsAmt |
Schedule M IRS990ScheduleM
Clothing And Household Goods ClothingAndHouseholdGoodsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Non Cash Checkbox | Yes (X) | NonCashCheckboxInd |
| Noncash Contributions Rpt F990 | $65,184 | NoncashContributionsRptF990Amt |
| Method Of Determining Revenues | FAIR MARKET VALUE | MethodOfDeterminingRevenuesTxt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form8283 Received | 0 | Form8283ReceivedCnt |
| 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 (4 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PART VI, SECTION A, LINE 6 | THE MEMBERSHIP OF THE CORPORATION SHALL CONSIST OF ALL PRIVATE SCHOOLS AND PUBLIC SCHOOL DISTRICTS IN THE STATE OF WASHINGTON DESIRING TO JOIN THE CORPORATION. |
| FORM 990, PART VI, SECTION B, LINE 11 | FORM 990 IS REVIEWED BY WIAA'S DIRECTOR OF FINANCE AND OPERATIONS, LEAH FRANCIS, BEFORE BEING SIGNED BY AN OFFICER AND FILED WITH THE IRS. |
| FORM 990, PART VI, SECTION C, LINE 19 | THE DOCUMENTS ARE MADE AVAILABLE UPON REQUEST. |
| FORM 990, PART IX, LINE 11G | OFFICIALS: PROGRAM SERVICE EXPENSES 299,857. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 299,857. CONTRACT LABOR: PROGRAM SERVICE EXPENSES 81,038. MANAGEMENT AND GENERAL EXPENSES 81,038. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 162,076. |