2026-02-26T08:13:12-05:00 2025-08-31 351427175 KELLEY HARDESTY SMITH AND CO 5240 ELMWOOD AVE STE 100 INDIANAPOLIS IN 46203 990 2024-09-01 310956901 INDIANA STATE WRESTLING ASSOCIATION INC INDI 3177801885 5715 CHURCHMAN AVE STE L INDIANAPOLIS IN 46203 PAT CULP STATE CHAIR 3177801885 2026-02-25 true true KARA V LAUTH CPA P01433541 3177881571 2026-02-26 2024 2025-03-06 01:10:19Z PAT CULP PO BOX 157 BEECH GROVE IN 46107 1403277 false X WWW.ISWA.COM X 1978 IN ORGANIZATION AND SUPPORT OF AMATEUR WRESTLING IN THE STATE OF INDIANA 31 31 3 5151 4359 4737 1230813 1366389 10228 23062 9089 1245400 1403277 8847 7726 0 45352 60037 0 0 1082506 1289541 1136705 1357304 108695 45973 603610 598343 71515 21851 532095 576492 X ORGANIZATION AND SUPPORT OF AMATEUR WRESTLING IN THE STATE OF INDIANA false false 16413 7726 187308 ORGANIZATION AND SUPPORT OF AMATEUR WRESTLING IN THE STATE OF INDIANA, INCLUDING REGISTRATION OF WRESTLERS AND COACHES. PROVIDE TRAINING TO WRESTLERS AND OFFICIALS. 776526 400467 ORGANIZATION AND SUPPORT OF AMATEUR WRESTLING IN THE STATE OF INDIANA, INCLUDING SUPPORT OF TOURNAMENTS AT THE LOCAL AND STATE LEVELS. PROVIDE FACILITY AND TOURNAMENT EXPOSURE ON A STATE LEVEL FOR THE ATHLETES AND OFFICIALS. 416787 773462 ORGANIZATION AND SUPPORT OF AMATEUR WRESTLING IN THE STATE OF INDIANA, INCLUDING SUPPORT OF TEAM INDIANA TOURNAMENTS. PROVIDE TRAINING TO WRESTLERS AND OFFICIALS. 5152 ORGANIZATION AND SUPPORT OF AMATEUR WRESTLING IN THE STATE OF INDIANA, INCLUDING SUPPORT OF NATIONAL TOURNAMENTS AND CULTURAL EXHANGE PROGRAMS. PROVIDE TRAINING TO WRESTLERS AND OFFICIALS. OTHER REVENUE INCLUDES CLUB INSURANCE INCOME, EQUIPMENT SALES, SANCTION REVENUE, WEBSITE AND PUBLICATION ADVERTISING REVENUE. 5152 1209726 true false false false false false false false false false true false false false true false false false false false false false false false false false false false true false false false false false false false false false false false false false false false false false false true 0 0 3 true true true false false false false false false false false false false false false false X 31 31 false false false false false true false true true false false false true true true true true false false false IN X STEVE MATHIS 3177801885 5715 CHURCHMAN AVE INDIANAPOLIS IN 46203 X PAT CULP STATE CHAIR X 0 0 0 TINA FOUTS SECRETARY X 0 0 0 STEVE MATHIS TREASURER X 0 0 0 JENNIFER PIERSON VICE CHAIR- X 0 0 0 JIM TONTE VICE CHAIR - X 0 0 0 false false false 4737 4737 USA TOURNAMENTS 410282 410282 STATE TOURNAMENTS/SANCTIONS 400467 400467 TEAM INDIANA 363181 363181 REGISTRATION 187308 187308 EQUIPMENT SALES 453310 4937 4937 214 214 1366389 23062 23062 CREDIT CARD CASH BACK INCOME 9089 9089 9089 1403277 1393389 5151 7726 7726 48116 48116 8240 8240 3681 3681 7401 7401 5911 5911 299681 299681 16810 1296 15514 4495 4495 20959 20959 458034 458034 25597 6668 18929 8044 8044 5162 5162 GEAR EQUIPMENT & SUPPLIES 202815 202815 STATE TOURNAMENT REG EXP 96058 96058 OFFICIALS 69177 69177 COACHING & TRAINERS 45681 45681 23716 22590 1126 1357304 1209726 147578 0 351184 440642 200000 100000 20000 4703 124999 107076 21567 17923 30859 15075 603610 598343 39584 6776 31931 15075 71515 21851 X 531095 575492 1000 1000 532095 576492 603610 598343 X 45973 -1576 X X true X false true X 10308 257 4329 4359 4737 23990 661168 894497 901424 1237025 1393389 5087503 671476 894754 905753 1241384 1398126 5111493 5111493 3535 2861 1251 7647 671476 898289 908614 1242635 1398126 5119140 0.99850 0.99800 0.00000 0.00000 X 124999 107076 17923 17923 ROU LEASE - CURRENT 15075 15075 false SCHOLARSHIPS 7 7726 SCHEDULE I, PAGE 1, PART I, LINE 2 SCHOLARSHIP MONIES ARE SUBMITTED, IN THE NAME OF THE RECIPIENT, DIRECTLY TO THE COLLEGE OR UNIVERSITY WHERE THE RECIPIENT IS ENROLLED, UNLESS OTHER ARRANGEMENTS ARE MADE. SHOULD THE RECIPIENT NOT CONTINUE ON TO A HIGHER EDUCATION THE FUNDS WILL REVERT BACK INTO THE GENERAL SCHOLARSHIP ACCOUNT. FORM 990, PAGE 2, PART III, LINE 4D ORGANIZATION AND SUPPORT OF AMATEUR WRESTLING IN THE STATE OF INDIANA, INCLUDING SUPPORT OF NATIONAL TOURNAMENTS AND CULTURAL EXHANGE PROGRAMS. PROVIDE TRAINING TO WRESTLERS AND OFFICIALS. OTHER REVENUE INCLUDES CLUB INSURANCE INCOME, EQUIPMENT SALES, SANCTION REVENUE, WEBSITE AND PUBLICATION ADVERTISING REVENUE. FORM 990, PAGE 6, PART VI, LINE 7A THERE ARE 163 CLUBS AND 30 BOARD MEMBERS THAT RECEIVE ONE VOTE ANNUALLY. FORM 990, PAGE 6, PART VI, LINE 11B THE AUDIT COMMITTEE - COMPRISED OF ONE ELECTED OFFICER, ONE APPOINTED BOARD MEMBER, AND ONE MEMBER AT-LARGE - WILL REVIEW THE RETURN PRIOR TO FILING. FORM 990, PAGE 6, PART VI, LINE 12C IT IS THE RESPONSIBILITY OF THE BOARD, OFFICERS, AND MANAGEMENT EMPLOYEES TO SCRUTINIZE THEIR TRANSACTIONS AND OUTSIDE BUSINESS INTERESTS AND RELATIONSHIPS FOR POTENTIAL CONFLICTS AND TO IMMEDIATELY MAKE SUCH DISCLOSURES. FORM 990, PAGE 6, PART VI, LINE 19 THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART XI, LINE 9 BOOK / TAX DEPRECIATION DIFFERENCE -1,576 FORM 990, PART XII METHOD OF ACCOUNTING TO PREPARE THE 990 CHANGED FROM CASH TO ACCRUAL. COMPILED FINANCIAL STATEMENTS ARE PREPARED ON A GAAP BASIS, THUS IT IS BETTER TO USE THE ACCRUAL METHOD TO PREPARE THE 990.