PENNSYLVANIA INTERSCHOLASTIC ATHLETIC ASSOCIATION INC: Form 990, tax year 2023

View the entire original 990 at ProPublica ↗

Organization
PENNSYLVANIA INTERSCHOLASTIC ATHLETIC ASSOCIATION INC (EIN 23-1382410)
Tax period
2023-07-01 to 2024-06-30
Filed
2025-02-26
IRS object ID
202530579349301218
Schema version
2023v6.0
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

FieldValueIRS element (for citing)
Return2025-02-26T11:52:25-06:00ReturnTs
Tax Period End2024-06-30TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN231311005PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1BOYER & RITTER LLCBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line1211 HOUSE AVENUEAddressLine1Txt
CityCAMP HILLCityNm
State AbbreviationPAStateAbbreviationCd
ZIP17011ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2023-07-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN231382410EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1PENNSYLVANIA INTERSCHOLASTICBusinessNameLine1Txt
Business Name Line2ATHLETIC ASSOCIATION INCBusinessNameLine2Txt
FieldValueIRS element (for citing)
Business Name ControlPENNBusinessNameControlTxt
Phone7176970374PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1550 GETTYSBURG ROADAddressLine1Txt
CityMECHANICSBURGCityNm
State AbbreviationPAStateAbbreviationCd
ZIP170550708ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonROBERT A LOMBARDIPersonNm
Person TitleEXECUTIVE DIRECTORPersonTitleTxt
Phone7176970374PhoneNum
Signature2025-02-25SignatureDt
Discuss With Paid PreparerYes (1)DiscussWithPaidPreparerInd
FieldValueIRS element (for citing)
IRS Responsible Prty Info Curr0IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonMATTHEW S WILDASIN CPAPreparerPersonNm
PTINP00795734PTIN
Phone7177617210PhoneNum
FieldValueIRS element (for citing)
Tax2023TaxYr
Build TS2025-03-06 01:10:19ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerROBERT A LOMBARDIPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line1550 GETTYSBURG ROADAddressLine1Txt
CityMECHANICSBURGCityNm
State AbbreviationPAStateAbbreviationCd
ZIP170550708ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$18,778,267GrossReceiptsAmt
Group Return For Affiliates0GroupReturnForAffiliatesInd
Organization501c3Yes (X)Organization501c3Ind
Website AddressWWW.PIAA.ORGWebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation1978FormationYr
Legal Domicile StatePALegalDomicileStateCd
Activity Or MissionTHE CHARITABLE PURPOSES OF PIAA ARE SET FORTH IN ITS CONSTITUTION WHICH INDICATE PIAA PROMOTES AND SUPPORTS THE EDUCATIONAL VALUES OF INTERSCHOLASTIC ATHLETICS AND THE HIGH IDEALS OF GOOD SPORTSMANSHIP. FURTHER, IT PROMOTES, ESTABLISHES AND ENFORCES UNIFORM STANDARDS IN ATHLETIC COMPETITION AMONG ITS SCHOOLS AND PROMOTES AND SUPPORTS SAFE AND HEALTHY ATHLETIC COMPETITION.ActivityOrMissionDesc
Voting Members Governing Body32VotingMembersGoverningBodyCnt
Voting Members Independent32VotingMembersIndependentCnt
Total Employee24TotalEmployeeCnt
Total Volunteers200TotalVolunteersCnt
Total Gross UBI$646,439TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm$268,969NetUnrelatedBusTxblIncmAmt
PY Contributions Grants$1,321,627PYContributionsGrantsAmt
CY Contributions Grants$1,230,905CYContributionsGrantsAmt
PY Program Service Revenue$13,786,876PYProgramServiceRevenueAmt
CY Program Service Revenue$14,372,103CYProgramServiceRevenueAmt
PY Investment Income$153,197PYInvestmentIncomeAmt
CY Investment Income$400,133CYInvestmentIncomeAmt
PY Other Revenue$963,270PYOtherRevenueAmt
CY Other Revenue$929,166CYOtherRevenueAmt
PY Total Revenue$16,224,970PYTotalRevenueAmt
CY Total Revenue$16,932,307CYTotalRevenueAmt
PY Grants And Similar Paid$150,000PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid$315,250CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members$0PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$2,604,489PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$2,851,432CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns$416,648PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns$426,277CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$426,277CYTotalFundraisingExpenseAmt
PY Other Expenses$10,145,072PYOtherExpensesAmt
CY Other Expenses$11,321,504CYOtherExpensesAmt
PY Total Expenses$13,316,209PYTotalExpensesAmt
CY Total Expenses$14,914,463CYTotalExpensesAmt
PY Revenues Less Expenses$2,908,761PYRevenuesLessExpensesAmt
CY Revenues Less Expenses$2,017,844CYRevenuesLessExpensesAmt
Total Assets BOY$15,419,987TotalAssetsBOYAmt
Total Assets EOY$17,546,841TotalAssetsEOYAmt
Total Liabilities BOY$2,327,341TotalLiabilitiesBOYAmt
Total Liabilities EOY$2,404,241TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$13,092,646NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$15,142,600NetAssetsOrFundBalancesEOYAmt
Info In Schedule O Part IIIYes (X)InfoInScheduleOPartIIIInd
MissionTHE PURPOSES OF PIAA, AS SET FORTH IN ARTICLE II OF ITS CONSTITUTION, ARE: (1) TO ORGANIZE, DEVELOP, AND DIRECT AN INTERSCHOLASTIC ATHLETIC PROGRAM WHICH WILL PROMOTE, PROTECT, AND CONSERVE THE HEALTH AND PHYSICAL WELFARE OF ALL PARTICIPANTS; (2) TO FORMULATE AND MAINTAIN POLICIES THAT WILL SAFEGUARD THE EDUCATIONAL VALUES OF INTERSCHOLASTIC ATHLETICS AND CULTIVATE THE HIGH IDEALS OF GOOD SPORTSMANSHIP; AND (3) TO PROMOTE UNIFORMITY OF STANDARDS IN ALL INTERSCHOLASTIC ATHLETIC COMPETITION. PIAA BELIEVES THAT THE STUDENT-ATHLETE IS BEST SERVED BY A SYSTEM WHICH EMPHASIZES THE AMATEUR, EDUCATIONAL, AND CHARACTER-BUILDING ASPECTS OF HIGH SCHOOL SPORTS AND RECOGNIZES THAT ATHLETICS IS NOT THE DRIVING FORCE. THE STUDENTS ARE IN HIGH SCHOOL PRIMARILY TO OBTAIN AN EDUCATION.MissionDesc
Significant New Program Srvc0SignificantNewProgramSrvcInd
Significant Change0SignificantChangeInd
Expense$9,506,270ExpenseAmt
Revenue$12,686,845RevenueAmt
DescORGANIZED AND OPERATED STATEWIDE CHAMPIONSHIPS IN THE SPORTS OF BASEBALL, BASKETBALL, CROSS COUNTRY, FIELD HOCKEY, FOOTBALL, GOLF, LACROSSE, SOCCER, SOFTBALL, SWIMMING AND DIVING, TENNIS, TRACK AND FIELD, VOLLEYBALL, COMPETITIVE SPIRIT AND WRESTLING. APPROXIMATELY 350,000 GIRLS AND BOYS PARTICIPATED IN THESE SPORTS LEADING UP TO STATEWIDE CHAMPIONSHIPS.Desc

Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp

FieldValueIRS element (for citing)
Expense$1,771,606ExpenseAmt
Revenue$758,880RevenueAmt
DescPROVIDED APPROXIMATELY 1,430 MEMBER SCHOOLS SERVICES SUCH AS HOSTING VARIOUS MEETING AND TRAINING SEMINARS, PUBLICATION AND DISTRIBUTION OF THE PIAA HANDBOOK WHICH CONTAINS THE CONSTITUTION, BY-LAWS, POLICIES AND PROCEDURES, RULES AND REGULATIONS, MASTER SCHOOLS LIST AND OTHER INFORMATION; DISTRIBUTION OF PIAA CALENDAR, LEGAL DEFENSE OF CHALLENGES TO ELIGIBILITY RULES, PROVIDING MEMBER SCHOOL FORMS, CATASTROPHIC ACCIDENT INSURANCE, PUBLIC RELATIONS, AND VARIOUS OTHER MEMBER SCHOOL SERVICES.Desc

Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp

FieldValueIRS element (for citing)
Expense$1,231,430ExpenseAmt
Revenue$926,378RevenueAmt
DescREGISTERED APPROXIMATELY 14,000 OFFICIALS FOR THE VARIOUS INTERSCHOLASTIC SPORTS IN PENNSYLVANIA, PROVIDED OFFICIATING SUPPLIES, RULES INTERPRETATIONS, RULES BOOKS, TESTING AND OTHER SUPPORT FOR REGISTERED SPORTS OFFICIALS.Desc

Prog Srvc Accom Acty Other ProgSrvcAccomActyOtherGrp (2 entries)

ExpenseExpenseAmtDescDescGrantGrantAmt
$4,207ENHANCE THE IMAGE AND EFFECTIVENESS OF HIGH SCHOOL COACHES TO IMPROVE, PRESERVE, AND PROMOTE INTERSCHOLASTIC ATHLETICS IN PENNSYLVANIA.
$357,755OTHER PROGRAMS MAINTAINED BY PIAA INCLUDE SPORTS MEDICINE AND SPORTSMANSHIP, INCLUDING THE AWARDING OF SPORTSMANSHIP SCHOLARSHIPS, AND THE PIAA FOUNDATION.$315,250
FieldValueIRS element (for citing)
Total Other Prog Srvc Expense$361,962TotalOtherProgSrvcExpenseAmt
Total Other Prog Srvc Grant$315,250TotalOtherProgSrvcGrantAmt
Total Program Service Expenses$12,871,268TotalProgramServiceExpensesAmt
Described In Section501c3Yes (1)DescribedInSection501c3Ind
Schedule B RequiredYes (1)ScheduleBRequiredInd
Political Campaign Acty0PoliticalCampaignActyInd
Lobbying ActivitiesYes (1)LobbyingActivitiesInd
Subject To Proxy Tax0SubjectToProxyTaxInd
Donor Advised Fund0DonorAdvisedFundInd
Conservation Easements0ConservationEasementsInd
Collections Of Art0CollectionsOfArtInd
Credit Counseling0CreditCounselingInd
Donor Rstr Or Quasi Endowments0DonorRstrOrQuasiEndowmentsInd
Report Land Building EquipmentYes (1)ReportLandBuildingEquipmentInd
Report Investments Other Sec0ReportInvestmentsOtherSecInd
Report Program Related Invst0ReportProgramRelatedInvstInd
Report Other Assets0ReportOtherAssetsInd
Report Other LiabilitiesYes (1)ReportOtherLiabilitiesInd
Include FIN48 FootnoteYes (1)IncludeFIN48FootnoteInd
Independent Audit Fincl StmtYes (1)IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt0ConsolidatedAuditFinclStmtInd
School Operating0SchoolOperatingInd
Foreign Office0ForeignOfficeInd
Foreign Activities0ForeignActivitiesInd
More Than5000 K To Org0MoreThan5000KToOrgInd
More Than5000 K To Individuals0MoreThan5000KToIndividualsInd
Professional FundraisingYes (1)ProfessionalFundraisingInd
Fundraising Activities0FundraisingActivitiesInd
Gaming Activities0GamingActivitiesInd
Operate Hospital0OperateHospitalInd
Grants To OrganizationsYes (1)GrantsToOrganizationsInd
Grants To Individuals0GrantsToIndividualsInd
Schedule J RequiredYes (1)ScheduleJRequiredInd
Tax Exempt Bonds0TaxExemptBondsInd
Engaged In Excess Benefit Trans0EngagedInExcessBenefitTransInd
PY Excess Benefit Trans0PYExcessBenefitTransInd
Loan Outstanding0LoanOutstandingInd
Grant To Related Person0GrantToRelatedPersonInd
Business Rln With Org Mem0BusinessRlnWithOrgMemInd
Business Rln With Fam Mem0BusinessRlnWithFamMemInd
Business Rln With35 Ctrl Ent0BusinessRlnWith35CtrlEntInd
Deductible Non Cash ContriYes (1)DeductibleNonCashContriInd
Deductible Art Contribution0DeductibleArtContributionInd
Terminate Operations0TerminateOperationsInd
Partial Liquidation0PartialLiquidationInd
Disregarded Entity0DisregardedEntityInd
Related EntityYes (1)RelatedEntityInd
Related Organization Ctrl EntYes (1)RelatedOrganizationCtrlEntInd
Transaction With Control Ent0TransactionWithControlEntInd
Trnsfr Exmpt Non Chrtbl Rltd Org0TrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted Prtshp0ActivitiesConductedPrtshpInd
Schedule O RequiredYes (1)ScheduleORequiredInd
IRP Document712IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Backup Wthld ComplianceYes (1)BackupWthldComplianceInd
Employee24EmployeeCnt
Employment Tax Returns FiledYes (1)EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over LimitYes (1)UnrelatedBusIncmOverLimitInd
Form990 T FiledYes (1)Form990TFiledInd
Foreign Financial Account0ForeignFinancialAccountInd
Prohibited Tax Shelter Trans0ProhibitedTaxShelterTransInd
Taxable Party Notification0TaxablePartyNotificationInd
Nondeductible Contributions0NondeductibleContributionsInd
Quid Pro Quo Contributions0QuidProQuoContributionsInd
Form8282 Property Disposed Of0Form8282PropertyDisposedOfInd
Rcv Fnds To Pay Prsnl Bnft Cntrct0RcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft Cntrct0PayPremiumsPrsnlBnftCntrctInd
Indoor Tanning Services0IndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht Pymt0SubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst Inc0SubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members32GoverningBodyVotingMembersCnt
Independent Voting Member32IndependentVotingMemberCnt
Family Or Business Rln0FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties0DelegationOfMgmtDutiesInd
Change To Org Documents0ChangeToOrgDocumentsInd
Material Diversion Or Misuse0MaterialDiversionOrMisuseInd
Members Or StockholdersYes (1)MembersOrStockholdersInd
Election Of Board MembersYes (1)ElectionOfBoardMembersInd
Decisions Subject To ApprovaYes (1)DecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (1)MinutesOfGoverningBodyInd
Minutes Of CommitteesYes (1)MinutesOfCommitteesInd
Officer Mailing Address0OfficerMailingAddressInd
Local Chapters0LocalChaptersInd
Form990 Provided To Gvrn BodyYes (1)Form990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyYes (1)ConflictOfInterestPolicyInd
Annual Disclosure Covered PrsnYes (1)AnnualDisclosureCoveredPrsnInd
Regular Monitoring EnfrcYes (1)RegularMonitoringEnfrcInd
Whistleblower PolicyYes (1)WhistleblowerPolicyInd
Document Retention PolicyYes (1)DocumentRetentionPolicyInd
Compensation Process CEOYes (1)CompensationProcessCEOInd
Compensation Process OtherYes (1)CompensationProcessOtherInd
Investment In Joint Venture0InvestmentInJointVentureInd
States Where Copy Of Return Is FldPAStatesWhereCopyOfReturnIsFldCd
Other WebsiteYes (X)OtherWebsiteInd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1ROBERT A LOMBARDI EXECUTIVE DIRECTORBusinessNameLine1Txt
FieldValueIRS element (for citing)
Phone7176970374PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1550 GETTYSBURG ROAD PO BOX 2008AddressLine1Txt
CityMECHANICSBURGCityNm
State AbbreviationPAStateAbbreviationCd
ZIP170550708ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (37 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmtOfficerOfficerIndHighest Compensated EmployeeHighestCompensatedEmployeeInd
NICHOLAS T SLOTTERBACK
DIRECTOR1.00Yes (X)$0$0$0
MICHAEL J CRAIG
DIRECTOR5.00Yes (X)$11,704$0$0
DR MICHAEL A BARBER
DIRECTOR10.00Yes (X)$9,978$0$0
BRIAN GEYER
DIRECTOR1.00Yes (X)$4,190$0$0
DR PETER P IACINO
DIRECTOR10.00Yes (X)$22,195$0$0
FRANCIS M MAJIKES
PRESIDENT & DIRECTOR12.00Yes (X)$8,117$0$0Yes (X)
CHRIS VENNA
DIRECTOR1.00Yes (X)$7,975$0$0
JONATHAN BAUER
DIRECTOR1.00Yes (X)$0$0$0
JOSEPH D SETTE
DIRECTOR1.00Yes (X)$8,575$0$0
MICHAEL W HAWKINS
DIRECTOR10.00Yes (X)$15,250$0$0
NATHAN G MAINS
DIRECTOR1.00Yes (X)$0$0$0
PAUL LEONARD
TREASURER & DIRECTOR12.00Yes (X)$5,940$0$0Yes (X)
ROBERT F HARTMAN JR
VICE PRESIDENT & DIRECTOR10.00Yes (X)$13,133$0$0Yes (X)
CHRIS HUNTER
DIRECTOR10.00Yes (X)$4,550$0$0
RONALD J KANASKIE
DIRECTOR1.00Yes (X)$775$0$0
DAVID G MCBAIN
DIRECTOR10.00Yes (X)$1,365$0$0
BECKY FLYNN-HENSEL
DIRECTOR1.00Yes (X)$0$0$0
MOLLY POMEROY-HOOVER
DIRECTOR1.00Yes (X)$0$0$0
WILLIAM W MARSHALL
DIRECTOR1.00Yes (X)$10,300$0$0
LEE ANN WENTZEL
DIRECTOR1.00Yes (X)$0$0$0
PEG PENNEPACKER
DIRECTOR1.00Yes (X)$0$0$0
DAVID A BAUN
DIRECTOR1.00Yes (X)$0$0$0
BONNIE S WOLBERT
DIRECTOR1.00Yes (X)$3,465$0$0
BRANDEN LIPPY
DIRECTOR10.00Yes (X)$5,250$0$0
ROBERT MILLER
DIRECTOR1.00Yes (X)$0$0$0
THOMAS F BRADY
DIRECTOR1.00Yes (X)$1,430$0$0
MICHAEL E ALLISON
DIRECTOR10.00Yes (X)$1,903$0$0
STEPHEN BRANDT
DIRECTOR1.00Yes (X)$1,750$0$0
KAREN ARNOLD
DIRECTOR1.00Yes (X)$0$0$0
AARON STRAUB
DIRECTOR1.00Yes (X)$5,530$0$0
JEFFREY D BATZEL
DIRECTOR1.00Yes (X)$3,255$0$0
AUDREY K HALL
DIRECTOR1.00Yes (X)$970$0$0
ROBERT A LOMBARDI
EXECUTIVE DIRECTOR50.00$177,871$0$71,316Yes (X)
MARK BYERS
CHIEF OPERATING OFFICER50.00$131,243$0$58,234Yes (X)
MELISSA MERTZ
ASSOCIATE EXECUTIVE DIRECT50.00$128,340$0$17,938Yes (X)
PATRICK GEBHART
ASSISTANT EXECUTIVE DIRECT50.00$112,671$0$23,695Yes (X)
SCOTT SELTZER
EXECUTIVE DIRECTOR DIST 750.00$119,660$0$15,553Yes (X)
FieldValueIRS element (for citing)
Total Reportable Comp From Org$817,385TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org$0TotReportableCompRltdOrgAmt
Total Other Compensation$186,736TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K5IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed0FormerOfcrEmployeesListedInd
Total Comp Greater Than150 KYes (1)TotalCompGreaterThan150KInd
Compensation From Other Srcs0CompensationFromOtherSrcsInd

Contractor Compensation ContractorCompensationGrp (2 entries)

Address Line1ContractorAddress/USAddress/AddressLine1TxtCityContractorAddress/USAddress/CityNmState AbbreviationContractorAddress/USAddress/StateAbbreviationCdZIPContractorAddress/USAddress/ZIPCdServicesServicesDescCompensationCompensationAmt
MCNEES WALLACE & NURICK LLC
100 PINE STREETHARRISBURGPA17108LEGAL SERVICES$482,350
CR&A DESIGNS LLC
7041 KENDALE DRIVEHARRISBURGPA17111CREATIVE DESIGN SOLUTIONS$298,706
FieldValueIRS element (for citing)
Cntrct Rcvd Greater Than100 K2CntrctRcvdGreaterThan100KCnt
All Other Contributions$1,230,905AllOtherContributionsAmt
Noncash Contributions$324,471NoncashContributionsAmt
Total Contributions$1,230,905TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp (5 entries)

DescDescBusinessBusinessCdTotal Revenue ColumnTotalRevenueColumnAmtRelated Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
CHAMPIONSHIPS611710$12,399,156$12,399,156
OFFICIALS REGISTRATION611710$809,600$809,600
MEMBERSHIP DUES & ASSESSMENTS611600$624,258$624,258
TOURNAMENT TELEVISIONS AND RADIO516100$271,625$271,625
OFFICIALS CONVENTION611600$116,778$116,778

Total Oth Program Service Rev TotalOthProgramServiceRevGrp

FieldValueIRS element (for citing)
Total Revenue Column$150,686TotalRevenueColumnAmt
Related Or Exempt Func Income$150,686RelatedOrExemptFuncIncomeAmt
FieldValueIRS element (for citing)
Total Program Service Revenue$14,372,103TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$393,372TotalRevenueColumnAmt
Exclusion$393,372ExclusionAmt

Royalties Revenue RoyaltiesRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$274,006TotalRevenueColumnAmt
Exclusion$274,006ExclusionAmt

Gross Rents GrossRentsGrp

FieldValueIRS element (for citing)
Real$8,721RealAmt

Less Rental Expenses LessRentalExpensesGrp

FieldValueIRS element (for citing)
Real$0RealAmt

Rental Income Or Loss RentalIncomeOrLossGrp

FieldValueIRS element (for citing)
Real$8,721RealAmt

Net Rental Income Or Loss NetRentalIncomeOrLossGrp

FieldValueIRS element (for citing)
Total Revenue Column$8,721TotalRevenueColumnAmt
Exclusion$8,721ExclusionAmt

Gross Amount Sales Assets GrossAmountSalesAssetsGrp

FieldValueIRS element (for citing)
Securities$1,256,211SecuritiesAmt

Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp

FieldValueIRS element (for citing)
Securities$1,249,450SecuritiesAmt

Gain Or Loss GainOrLossGrp

FieldValueIRS element (for citing)
Securities$6,761SecuritiesAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

FieldValueIRS element (for citing)
Total Revenue Column$6,761TotalRevenueColumnAmt
Exclusion$6,761ExclusionAmt
FieldValueIRS element (for citing)
Gross Sales Of Inventory$789,951GrossSalesOfInventoryAmt
Cost Of Goods Sold$596,510CostOfGoodsSoldAmt

Net Income Or Loss NetIncomeOrLossGrp

FieldValueIRS element (for citing)
Total Revenue Column$193,441TotalRevenueColumnAmt
Unrelated Business Revenue$193,441UnrelatedBusinessRevenueAmt

Other Revenue Misc OtherRevenueMiscGrp (3 entries)

DescDescBusinessBusinessCdTotal Revenue ColumnTotalRevenueColumnAmtUnrelated Business RevenueUnrelatedBusinessRevenueAmt
ADVERTISING - PROGRAMS541800$380,677$380,677
ADVERTISING - WEBSITE541800$60,655$60,655
ADVERTISING - REGISTRATION STUFFE541800$11,666$11,666
FieldValueIRS element (for citing)
Other Revenue Total$452,998OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$16,932,307TotalRevenueColumnAmt
Related Or Exempt Func Income$14,372,103RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$646,439UnrelatedBusinessRevenueAmt
Exclusion$682,860ExclusionAmt

Grants To Domestic Orgs GrantsToDomesticOrgsGrp

FieldValueIRS element (for citing)
Total$315,250TotalAmt
Program Services$315,250ProgramServicesAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

FieldValueIRS element (for citing)
Total$398,377TotalAmt
Program Services$278,864ProgramServicesAmt
Management And General$119,513ManagementAndGeneralAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

FieldValueIRS element (for citing)
Total$1,717,214TotalAmt
Program Services$1,378,129ProgramServicesAmt
Management And General$339,085ManagementAndGeneralAmt

Pension Plan Contributions PensionPlanContributionsGrp

FieldValueIRS element (for citing)
Total$175,385TotalAmt
Program Services$140,308ProgramServicesAmt
Management And General$35,077ManagementAndGeneralAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

FieldValueIRS element (for citing)
Total$404,960TotalAmt
Program Services$323,968ProgramServicesAmt
Management And General$80,992ManagementAndGeneralAmt

Payroll Taxes PayrollTaxesGrp

FieldValueIRS element (for citing)
Total$155,496TotalAmt
Program Services$124,397ProgramServicesAmt
Management And General$31,099ManagementAndGeneralAmt

Fees For Services Legal FeesForServicesLegalGrp

FieldValueIRS element (for citing)
Total$789,918TotalAmt
Program Services$507,925ProgramServicesAmt
Management And General$281,993ManagementAndGeneralAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$103,814TotalAmt
Management And General$103,814ManagementAndGeneralAmt

Fees For Services Lobbying FeesForServicesLobbyingGrp

FieldValueIRS element (for citing)
Total$27,529TotalAmt
Management And General$27,529ManagementAndGeneralAmt

Fees For Services Prof Fundraising FeesForServicesProfFundraising

FieldValueIRS element (for citing)
Total$426,277TotalAmt
Fundraising$426,277FundraisingAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$220,179TotalAmt
Program Services$174,403ProgramServicesAmt
Management And General$45,776ManagementAndGeneralAmt

Information Technology InformationTechnologyGrp

FieldValueIRS element (for citing)
Total$249,479TotalAmt
Program Services$149,687ProgramServicesAmt
Management And General$99,792ManagementAndGeneralAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$160,456TotalAmt
Program Services$110,826ProgramServicesAmt
Management And General$49,630ManagementAndGeneralAmt

Travel TravelGrp

FieldValueIRS element (for citing)
Total$46,419TotalAmt
Program Services$33,732ProgramServicesAmt
Management And General$12,687ManagementAndGeneralAmt

Conferences Meetings ConferencesMeetingsGrp

FieldValueIRS element (for citing)
Total$331,573TotalAmt
Program Services$286,215ProgramServicesAmt
Management And General$45,358ManagementAndGeneralAmt

Depreciation Depletion DepreciationDepletionGrp

FieldValueIRS element (for citing)
Total$81,301TotalAmt
Program Services$57,668ProgramServicesAmt
Management And General$23,633ManagementAndGeneralAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$587,085TotalAmt
Program Services$475,539ProgramServicesAmt
Management And General$111,546ManagementAndGeneralAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDescTotalTotalAmtManagement And GeneralManagementAndGeneralAmtProgram ServicesProgramServicesAmt
UNRELATED BUSINESS INCO$70,781$70,781
CHAMPIONSHIPS$7,692,081$7,692,081
CHAMPIONSHIPS BALLS PRO$324,471$324,471
OTHER BOARD EXPENSES$166,477$49,943$116,534

All Other Expenses AllOtherExpensesGrp

FieldValueIRS element (for citing)
Total$469,941TotalAmt
Program Services$381,271ProgramServicesAmt
Management And General$88,670ManagementAndGeneralAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$14,914,463TotalAmt
Program Services$12,871,268ProgramServicesAmt
Management And General$1,616,918ManagementAndGeneralAmt
Fundraising$426,277FundraisingAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

FieldValueIRS element (for citing)
BOY$11,588,300BOYAmt
EOY$13,237,467EOYAmt

Accounts Receivable AccountsReceivableGrp

FieldValueIRS element (for citing)
BOY$311,085BOYAmt
EOY$397,517EOYAmt

Inventories For Sale Or Use InventoriesForSaleOrUseGrp

FieldValueIRS element (for citing)
BOY$39,015BOYAmt
EOY$46,327EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

FieldValueIRS element (for citing)
BOY$420,182BOYAmt
EOY$572,339EOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$2,731,771LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec$1,820,128LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
BOY$817,524BOYAmt
EOY$911,643EOYAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

FieldValueIRS element (for citing)
BOY$2,207,604BOYAmt
EOY$2,378,391EOYAmt

Other Assets Total OtherAssetsTotalGrp

FieldValueIRS element (for citing)
BOY$36,277BOYAmt
EOY$3,157EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$15,419,987BOYAmt
EOY$17,546,841EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$919,901BOYAmt
EOY$1,266,768EOYAmt

Deferred Revenue DeferredRevenueGrp

FieldValueIRS element (for citing)
BOY$930,774BOYAmt
EOY$906,390EOYAmt

Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp

FieldValueIRS element (for citing)
BOY$239,441BOYAmt
EOY$0EOYAmt

Other Liabilities OtherLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$237,225BOYAmt
EOY$231,083EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$2,327,341BOYAmt
EOY$2,404,241EOYAmt
FieldValueIRS element (for citing)
Organization Follows FASB117Yes (X)OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$13,092,646BOYAmt
EOY$15,142,600EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$13,092,646BOYAmt
EOY$15,142,600EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$15,419,987BOYAmt
EOY$17,546,841EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss$2,017,844ReconcilationRevenueExpnssAmt
Net Unrlzd Gains Losses Invst$74,284NetUnrlzdGainsLossesInvstAmt
Prior Period Adjustments-$42,174PriorPeriodAdjustmentsAmt
Other Changes In Net Assets$0OtherChangesInNetAssetsAmt
Info In Schedule O Part XIIYes (X)InfoInScheduleOPartXIIInd
Method Of Accounting AccrualYes (X)MethodOfAccountingAccrualInd
Accountant Compile Or Review0AccountantCompileOrReviewInd
FS AuditedYes (1)FSAuditedInd

FS Audited Basis FSAuditedBasisGrp

FieldValueIRS element (for citing)
Consolidated Basis Fincl StmtYes (X)ConsolidatedBasisFinclStmtInd
FieldValueIRS element (for citing)
Audit CommitteeYes (1)AuditCommitteeInd
Federal Grant Audit Required0FederalGrantAuditRequiredInd

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$1,162,815CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$1,487,191CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$1,593,185CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$1,321,627CurrentTaxYearMinus1YearAmt
Current Tax Year$1,230,905CurrentTaxYearAmt
Total$6,795,723TotalAmt

Gross Receipts Admissions GrossReceiptsAdmissionsGrp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$9,782,160CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$6,767,394CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$13,337,750CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$13,786,876CurrentTaxYearMinus1YearAmt
Current Tax Year$14,372,103CurrentTaxYearAmt
Total$58,046,283TotalAmt

Total509 Total509Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$10,944,975CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$8,254,585CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$14,930,935CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$15,108,503CurrentTaxYearMinus1YearAmt
Current Tax Year$15,603,008CurrentTaxYearAmt
Total$64,842,006TotalAmt

Amounts Rcvd Dsqlfy Person AmountsRcvdDsqlfyPersonGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Substantial Contributors Amt SubstantialContributorsAmtGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Subst And Dsqlfy Prsns Tot SubstAndDsqlfyPrsnsTotGrp

FieldValueIRS element (for citing)
Total$0TotalAmt
FieldValueIRS element (for citing)
Public Support Total509$64,842,006PublicSupportTotal509Amt

Gross Investment Income509 GrossInvestmentIncome509Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$337,406CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$293,351CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$259,112CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$366,433CurrentTaxYearMinus1YearAmt
Current Tax Year$676,099CurrentTaxYearAmt
Total$1,932,401TotalAmt

Post1975 UBTI Post1975UBTIGrp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$146,379CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$150,109CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$244,986CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$241,906CurrentTaxYearMinus1YearAmt
Current Tax Year$212,486CurrentTaxYearAmt
Total$995,866TotalAmt

Investment Income And UBTI InvestmentIncomeAndUBTIGrp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$483,785CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$443,460CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$504,098CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$608,339CurrentTaxYearMinus1YearAmt
Current Tax Year$888,585CurrentTaxYearAmt
Total$2,928,267TotalAmt

Total Support Calendar Year TotalSupportCalendarYearGrp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$11,428,760CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$8,698,045CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$15,435,033CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$15,716,842CurrentTaxYearMinus1YearAmt
Current Tax Year$16,491,593CurrentTaxYearAmt
Total$67,770,273TotalAmt
FieldValueIRS element (for citing)
Public Support CY5090.95680PublicSupportCY509Pct
Public Support PY5090.96190PublicSupportPY509Pct
Investment Income CY0.04320InvestmentIncomeCYPct
Investment Income PY0.03810InvestmentIncomePYPct
Thirty Thr Pct Suprt Tests CY509Yes (X)ThirtyThrPctSuprtTestsCY509Ind

Schedule B IRS990ScheduleB

Contributor Information ContributorInformationGrp

FieldValueIRS element (for citing)
ContributorRESTRICTEDContributorNum

Contributor Business Name ContributorBusinessName

FieldValueIRS element (for citing)
Business Name Line1RESTRICTEDBusinessNameLine1

Contributor US Address ContributorUSAddress

FieldValueIRS element (for citing)
Address Line1RESTRICTEDAddressLine1
Address Line2RESTRICTEDAddressLine2
CityRESTRICTEDCity
StateRESTRICTEDState
ZIP CodeRESTRICTEDZIPCode
FieldValueIRS element (for citing)
Total ContributionsRESTRICTEDTotalContributionsAmt

Schedule C IRS990ScheduleC

FieldValueIRS element (for citing)
Volunteers0VolunteersInd
Paid Staff Or Management0PaidStaffOrManagementInd
Media Advertisements0MediaAdvertisementsInd
Mailings Members0MailingsMembersInd
Publications Or Broadcast0PublicationsOrBroadcastInd
Grants Other Organizations0GrantsOtherOrganizationsInd
Direct Contact Legislators0DirectContactLegislatorsInd
Rallies Demonstrations0RalliesDemonstrationsInd
Other ActivitiesYes (1)OtherActivitiesInd
Other Activities$27,529OtherActivitiesAmt
Total Lobbying Expenditures$27,529TotalLobbyingExpendituresAmt
Not Described Section501c30NotDescribedSection501c3Ind

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferencePART II-B, LINE 1:FormAndLineReferenceDesc
ExplanationTHE ASSOCIATION RETAINS LEGISLATIVE COUNSEL TO MONITOR PROPOSED AND/OR EXISTING LEGISLATION THAT MAY HAVE AN IMPACT ON THE MEMBER SCHOOLS OR THE OPERATIONS OF THE ORGANIZATION. ON AN AS NEEDED BASIS, LEGISLATIVE COUNSEL HAS DIRECT CONTACT WITH LEGISLATORS TO ADVISE ON CERTAIN RAMIFICATIONS OF PROPOSED BILLS OR THE IMPACT OTHER EXISTING LEGISLATION IS HAVING ON THE ORGANIZATION. THE PENNSYLVANIA ATHLETC OVERSIGHT COMMITTEE, WHICH IS COMPRISED OF STATE LEGISLATORS, REVIEWS THE ACTIVITIES OF THE ASSOCIATION AND ITS COMPLIANCE WITH CERTAIN STANDARDS SET FORTH IN PA ACT 91 OF 2000, REQUIRING THE ORGANIZATION AND ITS LEGISLATIVE COUNSEL TO HAVE DIRECT CONTACT WITH THE LEGISLATORS ON THE COMMITTEE. THE TOTAL PAID TO THE OUTSIDE LEGISLATIVE COUNSEL DURING THE 2023-2024 YEAR WAS $55,059 OF WHICH AN ESTIMATED $27,529, OR LESS THAN 1% OF TOTAL ORGANIZATION EXPENDITURES, WAS ASSOCIATED WITH DIRECT CONTACT WITH LEGISLATORS.ExplanationTxt

Schedule D IRS990ScheduleD

Land LandGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$91,134OtherCostOrOtherBasisAmt
Book Value$91,134BookValueAmt

Buildings BuildingsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$1,740,700OtherCostOrOtherBasisAmt
Book Value$1,740,700BookValueAmt

Equipment EquipmentGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$899,937OtherCostOrOtherBasisAmt
Book Value$899,937BookValueAmt

Other Land Buildings OtherLandBuildingsGrp

FieldValueIRS element (for citing)
Depreciation$1,820,128DepreciationAmt
Book Value-$1,820,128BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Land Buildings$911,643TotalBookValueLandBuildingsAmt

Other Liabilities Org OtherLiabilitiesOrgGrp

FieldValueIRS element (for citing)
DescACCUMULATED COMPENSATED ABSENCESDesc
Amt$231,083Amt
FieldValueIRS element (for citing)
Total Liability$231,083TotalLiabilityAmt
Footnote TextYes (X)FootnoteTextInd
Total Rev Etc Audited Fincl Stmt$16,954,110TotalRevEtcAuditedFinclStmtAmt
Net Unrealized Gains Invst$74,284NetUnrealizedGainsInvstAmt
Revenue Not Reported$74,284RevenueNotReportedAmt
Revenue Subtotal$16,879,826RevenueSubtotalAmt
Other Revenues Not Included$52,481OtherRevenuesNotIncludedAmt
Revenue Not Reported Fincl Stmt$52,481RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990$16,932,307TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt$14,861,982TotExpnsEtcAuditedFinclStmtAmt
Expenses Not Reported$0ExpensesNotReportedAmt
Expenses Subtotal$14,861,982ExpensesSubtotalAmt
Other Expenses Not Included$52,481OtherExpensesNotIncludedAmt
Expenses Not Rpt Fincl Stmt$52,481ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990$14,914,463TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail (3 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
PART X, LINE 2:INCOME TAXES: THE INTERNAL REVENUE SERVICE HAS DETERMINED THAT THE ASSOCIATION IS AN EXEMPT ORGANIZATION UNDER SECTION 501(C)(3) AND IS EXEMPT FROM FEDERAL INCOME TAX ON ACTIVITIES RELATED TO ITS EXEMPT PURPOSE. ACCORDINGLY, INCOME TAXES, IF ANY, ARE RECORDED ONLY WHEN INCOME IS EARNED ON ACTIVITIES NOT RELATED TO THE ASSOCIATION'S TAX-EXEMPT PURPOSES. THE ASSOCIATION FOLLOWS THE PROVISIONS OF FASB'S INCOME TAX TOPIC OF THE ASC WHICH REQUIRES AN ASSESSMENT OF THE ASSOCIATION'S EXPOSURE TO INCOME TAXES AT THE ENTITY LEVEL AS A RESULT OF UNCERTAIN TAX POSITIONS TAKEN IN CURRENT AND PREVIOUSLY-FILED TAX RETURNS. EXAMPLES OF TAX POSITIONS TAKEN AT THE ENTITY LEVEL INCLUDE CONTINUING QUALIFICATION AS A TAX-EXEMPT ORGANIZATION AND WHETHER THERE IS ANY TAXABLE UNRELATED BUSINESS INCOME ACTIVITIES CONDUCTED. ANY TAX BENEFITS ASSOCIATED WITH UNCERTAIN TAX POSITIONS THAT ARE IN EXCESS OF A REALIZATION THRESHOLD MUST BE RECORDED AS A LIABILITY FOR UNRECOGNIZED TAX BENEFITS IN THE FINANCIAL STATEMENTS, ALONG WITH ANY ASSOCIATED INTEREST AND PENALTIES. PRESENTLY, MANAGEMENT BELIEVES THAT IT IS MORE LIKELY THAN NOT THAT ITS TAX POSITIONS WILL BE SUSTAINED UPON EXAMINATION, INCLUDING ANY APPEALS AND LITIGATION, AND THEREFORE BELIEVES THAT THE ASSOCIATION HAS NO EXPOSURE TO INCOME TAXES FROM UNCERTAIN TAX POSITIONS.
PART XI, LINE 4B - OTHER ADJUSTMENTS:FUNDRAISING EXPENSE NETTED AGAINST BOOK REVENUE 52,481.
PART XII, LINE 4B - OTHER ADJUSTMENTS:FUNDRAISING EXPENSE NETTED AGAINST BOOK REVENUE 52,481.

Schedule G IRS990ScheduleG

FieldValueIRS element (for citing)
Mail SolicitationsYes (X)MailSolicitationsInd
Phone SolicitationsYes (X)PhoneSolicitationsInd
In Person SolicitationsYes (X)InPersonSolicitationsInd
Agrmt Prof Fundraising Acty0AgrmtProfFundraisingActyInd

Fundraiser Activity Info FundraiserActivityInfoGrp (3 entries)

Address Line1USAddress/AddressLine1TxtCityUSAddress/CityNmState AbbreviationUSAddress/StateAbbreviationCdZIPUSAddress/ZIPCdActivityActivityTxtFundraiser Control Of FundsFundraiserControlOfFundsIndGross ReceiptsGrossReceiptsAmtRetained By ContractorRetainedByContractorAmtNet To OrganizationNetToOrganizationAmt
MARKET STREET SPORTS GROUP LLC
629 NORTH MARKET STREETLANCASTERPA17603SOLICITS SPONSORS FOR STATEWIDE TOURNAMENTSYes (1)$899,112$208,192$697,075
ROYAL PUBLISHING INC
7620 N HARKER DRIVEPEORIAIL616151849ADVERTISING FOR CHAMPIONSHIP PROGRAMSYes (1)$196,160$156,928$39,232
ROYAL PUBLISHING INC
7620 N HARKER DRIVEPEORIAIL616151849ADVERTISING FOR DISTRICT 4 PROGRAMSYes (1)$66,475$61,157$5,318
FieldValueIRS element (for citing)
Total Gross Receipts$1,161,747TotalGrossReceiptsAmt
Total Retained By Contractors$426,277TotalRetainedByContractorsAmt
Total Net To Organization$741,625TotalNetToOrganizationAmt
Licensed StatesPALicensedStatesCd

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferenceSCHEDULE G, PART I, LINE 2B, COLUMN (V)FormAndLineReferenceDesc
ExplanationMARKET STREET SPORTS GROUP, LLC, RETAINS A 33.33% COMMISSION ON CASH PAYMENTS AND 10% ON IN KIND DONATIONS FROM CORPORATE SPONSORS OBTAINED FOR INTER-DISTRICT TOURNAMENTS AND PAYS THE NET AMOUNT TO THE ORGANIZATION. ROYAL PUBLISHING, INC., RETAINS 80% OF PROCEEDS FROM THE SALE OF ADVERTISING IN CHAMPIONSHIP PROGRAMS AND PAYS 20% OF THE GROSS PROCEEDS TO THE ORGANIZATION. FROM ITS SHARE OF THE PROCEEDS, ROYAL PUBLISHING, INC. DIRECTLY PAYS ALL PRINTING AND OTHER PRODUCTION CHARGES ASSOCIATED WITH THE ADVERTISING PAGES IT SELLS. ROYAL PUBLISHING, INC., RETAINS 92% OF PROCEEDS FROM THE SALE OF ADVERTISING IN DISTRICT 4 PROGRAMS AND PAYS GREATER OF $500 OR 8% OF THE GROSS PROCEEDS TO THE ORGANIZATION. FROM ITS SHARE OF THE PROCEEDS, ROYAL PUBLISHING, INC. DIRECTLY PAYS ALL PRINTING AND OTHER PRODUCTION CHARGES ASSOCIATED WITH THE ADVERTISING PAGES IT SELLS.ExplanationTxt

Schedule I IRS990ScheduleI

FieldValueIRS element (for citing)
Grant Records MaintainedYes (1)GrantRecordsMaintainedInd

Recipient Table RecipientTable

Recipient Business Name RecipientBusinessName

FieldValueIRS element (for citing)
Business Name Line1PIAA FOUNDATIONBusinessNameLine1Txt

US Address USAddress

FieldValueIRS element (for citing)
Address Line1550 GETTYSBURG ROAD PO BOX 2008AddressLine1Txt
CityMECHANICSBURGCityNm
State AbbreviationPAStateAbbreviationCd
ZIP17055ZIPCd
FieldValueIRS element (for citing)
Recipient EIN870784663RecipientEIN
IRC Section501(C)(3)IRCSectionDesc
Cash Grant$315,250CashGrantAmt
Non Cash Assistance$0NonCashAssistanceAmt
Purpose Of GrantGENERAL PURPOSEPurposeOfGrantTxt
FieldValueIRS element (for citing)
Total501c3 Org1Total501c3OrgCnt
Total Other Org0TotalOtherOrgCnt

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferencePART I, LINE 2:FormAndLineReferenceDesc
ExplanationORGANIZATION ONLY MAKES GRANTS TO RELATED 501(C)(3) ORGS AND MONITORS GRANT EXPENDITURES OF RELATED ORGANIZATIONS THROUGH BOARD REPRESENTATION AND REPORTING.ExplanationTxt

Schedule J IRS990ScheduleJ

FieldValueIRS element (for citing)
Compensation CommitteeYes (X)CompensationCommitteeInd
Form990 Of Other OrganizationsYes (X)Form990OfOtherOrganizationsInd
Written Employment ContractYes (X)WrittenEmploymentContractInd
Board Or Committee ApprovalYes (X)BoardOrCommitteeApprovalInd
Severance Payment0SeverancePaymentInd
Supplemental Nonqual Rtr Plan0SupplementalNonqualRtrPlanInd
Equity Based Comp Arrngm0EquityBasedCompArrngmInd
Comp Based On Revenue Of Flng Org0CompBasedOnRevenueOfFlngOrgInd
Comp Bsd On Rev Related Orgs0CompBsdOnRevRelatedOrgsInd
Comp Bsd Net Earns Flng Org0CompBsdNetEarnsFlngOrgInd
Comp Bsd Net Earns Rltd Orgs0CompBsdNetEarnsRltdOrgsInd
Any Non Fixed Payments0AnyNonFixedPaymentsInd
Initial Contract Exception0InitialContractExceptionInd

Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (2 entries)

TitleTitleTxtBase Compensation Filing OrgBaseCompensationFilingOrgAmtCompensation Based On Rltd OrgsCompensationBasedOnRltdOrgsAmtBonus Filing OrganizationBonusFilingOrganizationAmountBonus Related OrganizationsBonusRelatedOrganizationsAmtOther Compensation Filing OrgOtherCompensationFilingOrgAmtOther Compensation Rltd OrgsOtherCompensationRltdOrgsAmtDeferred Compensation Flng OrgDeferredCompensationFlngOrgAmtDeferred Comp Rltd OrgsDeferredCompRltdOrgsAmtNontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgAmtNontaxable Benefits Rltd OrgsNontaxableBenefitsRltdOrgsAmtTotal Compensation Filing OrgTotalCompensationFilingOrgAmtTotal Compensation Rltd OrgsTotalCompensationRltdOrgsAmtComp Report Prior990 Filing OrgCompReportPrior990FilingOrgAmtComp Report Prior990 Rltd OrgsCompReportPrior990RltdOrgsAmt
ROBERT A LOMBARDI
EXECUTIVE DIRECTOR$177,871$0$0$0$0$0$33,528$0$37,788$0$249,187$0$0$0
MARK BYERS
CHIEF OPERATING OFFICER$131,243$0$0$0$0$0$24,470$0$33,764$0$189,477$0$0$0

Schedule M IRS990ScheduleM

Other Non Cash Contri Table OtherNonCashContriTableGrp (2 entries)

Non Cash CheckboxNonCashCheckboxIndDescDescContributionContributionCntNoncash Contributions Rpt F990NoncashContributionsRptF990AmtMethod Of Determining RevenuesMethodOfDeterminingRevenuesTxt
Yes (X)NEW BALLS FOR CHAMPIONSHIP TOURNAMENTS3$294,471RETAIL COST AS SPECI
Yes (X)CREDIT FOR SELECTED MERCHANDISE1$30,000PRODUCT COST AS SPEC
FieldValueIRS element (for citing)
Any Property That Must Be Held0AnyPropertyThatMustBeHeldInd
Review Process Unusual NC Gifts0ReviewProcessUnusualNCGiftsInd
Third Parties Used0ThirdPartiesUsedInd

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (8 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990, PART VI, SECTION A, LINE 6ALL PUBLIC HIGH SCHOOLS, INTERMEDIATE SCHOOLS, JUNIOR HIGH SCHOOLS, AND MIDDLE SCHOOLS, WHICH ARE ACCREDITED BY THE PENNSYLVANIA DEPARTMENT OF EDUCATION, AND ALL CHARTER SCHOOLS AND PRIVATE SCHOOLS WITHIN PENNSYLVANIA, MEETING MEMBERSHIP REQUIREMENTS, ARE ELIGIBLE FOR MEMBERSHIP IN PIAA. PIAA MEMBER SCHOOLS MUST SPONSOR AT LEAST ONE TEAM.
FORM 990, PART VI, SECTION A, LINE 7ATHE BOARD OF DIRECTORS IS COMPRISED OF: 1. ONE OR MORE REPRESENTATIVES FROM EACH OF THE 12 PIAA DISTRICTS. EACH DISTRICT IS ENTITLED TO ONE REPRESENTATIVE FOR THE FIRST 50 MEMBER SENIOR HIGH SCHOOLS OR FRACTION THEREOF AND ADDITIONAL MEMBERS FOR EACH 50 ADDITIONAL MEMBER SENIOR HIGH SCHOOLS OR MAJOR FRACTION THEREOF. THE CURRENT BOARD HAD 18 MEMBERS REPRESENTING THE 12 DISTRICTS. 2. ONE MEMBER AT LARGE ELECTED BY AND FROM THE JUNIOR HIGH/MIDDLE SCHOOLS' REPRESENTATIVES OF THE DISTRICT COMMITTEES. 3. TWO REPRESENTATIVES OF THE PENNSYLVANIA SCHOOL BOARDS ASSOCIATION (PSBA). 4. A REPRESENTATIVE OF THE PENNSYLVANIA ASSOCIATION OF SCHOOL ADMINISTRATIORS (PASA). 5. A REPRESENTATIVE OF THE PENNSYLVANIA ASSOCIATION OF SECONDARY SCHOOL PRINCIPALS (PASSP). 7. A REPRESENTATIVE OF THE PENNSYLVANIA STATE ATHLETIC DIRECTORS' ASSOCIATION (PSADA). 8. A REPRESENTATIVE OF THE PENNSYLVANIA COACHES' ASSOCIATION (PCA). 9. A FEMALE OFFICIAL ELECTED BY THE FEMALE OFFICIALS MEMBERS OF THE DISTRICT COMMITTEES AND A MALE OFFICIAL ELECTED BY THE MALE OFFICIALS MEMBERS OF THE DISTRICT COMMITTEES. 10. CHAIRPERSON OF THE GIRLS' ATHLETICS STEERING COMMITTEE. 11. CHAIRPERSON OF THE PRIVATE SCHOOLS' STEERING COMMITTEE. 12. A REPRESENTATIVE OF THE PENNSYLVANIA DEPARTMENT OF EDUCATION (PDE), APPOINTED BY THE SECRETARY OF THE DEPARTMENT OF EDUCATION. 13. ONE FEMALE AND ONE MALE REPRESENTATIVE, SELECTED BY AND FROM THE PARENTS' ADVISORY COMMITTEE. SEE PIAA CONSTITUTION FOR ADDITIONAL REQUIREMENTS FOR ABOVE CATAGORIES OF BOARD MEMBERS.
FORM 990, PART VI, SECTION A, LINE 7BAMENDMENTS TO THE PIAA CONSTITUTION MUST BE APPROVED EITHER BY TWO-THIRDS OF THE SCHOOLS VOTING OR BY A MAJORITY OF THE TOTAL MEMBERSHIP.
FORM 990, PART VI, SECTION B, LINE 11BTHE EXECUTIVE DIRECTOR AND BUSINESS OPERATIONS SUPERVISOR PERFORM A DETAILED REVIEW OF THE FORM 990. A COPY OF THE RETURN IS THEN PROVIDED TO THE BOARD OF DIRECTORS FOR THEIR REVIEW PRIOR TO FILING.
FORM 990, PART VI, SECTION B, LINE 12CMEMBERS OF THE BOARD OF DIRECTORS ARE REQUIRED TO SIGN AN ANNUAL STATEMENT REGARDING ANY CONFLICTS OF INTEREST AND ARE PROHIBITED FROM VOTING ON MATTERS IN WHICH THEY HAVE A CONFLICT.
FORM 990, PART VI, SECTION B, LINE 15THE HUMAN RESOURCES COMMITTEE OF THE BOARD MAKES COMPENSATION RECOMMENDATIONS TO THE BUDGET COMMITTEE OF THE BOARD, WHO APPROVES, ADJUSTS OR ACCEPTS THE RECOMMENDATIONS. CONTRACT EXTENSIONS ARE ACTED UPON ANNUALLY AND IN CONSIDERING THE COMPENSATION AMOUNTS, THE COMMITTEES INVOLVED CONSIDER AMOUNTS PAID FOR COMPARABLE STATE HIGH SCHOOL ASSOCIATIONS' POSITIONS.
FORM 990, PART VI, SECTION C, LINE 19PIAA'S CONSTITUTION, BYLAWS, AND CONFLICT OF INTEREST POLICY AND OTHER POLICIES ARE AVAILABLE ON THE ORGANIZATION'S WEBSITE IN THE RESOURCE HANDBOOK SECTION.
FORM 990, PART XII, LINE 2C:THERE HAVE BEEN NO CHANGES FROM THE PRIOR YEAR.

Schedule R IRS990ScheduleR

Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp (2 entries)

Address Line1USAddress/AddressLine1TxtCityUSAddress/CityNmState AbbreviationUSAddress/StateAbbreviationCdZIPUSAddress/ZIPCdEINEINPrimary ActivitiesPrimaryActivitiesTxtLegal Domicile StateLegalDomicileStateCdExempt Code SectionExemptCodeSectionTxtPublic Charity StatusPublicCharityStatusTxtBusiness Name Line1DirectControllingEntityName/BusinessNameLine1TxtControlled OrganizationControlledOrganizationInd
PIAA FOUNDATION
550 GETTYSBURG ROAD PO BOX 2008MECHANICSBURGPA17055870784663FURTHER CHARITABLE PURPOSES OF PIAAPA501(C)(3)LINE 7PENNSYLVANIA INTERSCHOLASTIC ATHLETIC ASSOCYes (1)
WPIAL SCHOLARSHIP FUND WPIAL TRUST
615 IRON CITY DRIVEPITTSBURGHPA15205256726831PROVIDE SCHOLARSHIPSPA501(C)(3)LINE 12D, III-OPENNSYLVANIA INTERSCHOLASTIC ATHLETIC ASSOCYes (1)
FieldValueIRS element (for citing)
Receipt Of Int Annts Rnts Rylts0ReceiptOfIntAnntsRntsRyltsInd
Gift Grnt Or Cap Contri To Oth OrgYes (1)GiftGrntOrCapContriToOthOrgInd
Gift Grnt Cap Contri From Oth Org0GiftGrntCapContriFromOthOrgInd
Loans Or Guarantees To Other Org0LoansOrGuaranteesToOtherOrgInd
Loans Or Guarantees From Oth Org0LoansOrGuaranteesFromOthOrgInd
Div Related Organization0DivRelatedOrganizationInd
Asset Sale To Other Org0AssetSaleToOtherOrgInd
Asset Purchase From Other Org0AssetPurchaseFromOtherOrgInd
Asset Exchange0AssetExchangeInd
Rental Of Facilities To Oth Org0RentalOfFacilitiesToOthOrgInd
Rental Of Fclts From Oth Org0RentalOfFcltsFromOthOrgInd
Perform Of Services For Oth Org0PerformOfServicesForOthOrgInd
Perform Of Services By Other Org0PerformOfServicesByOtherOrgInd
Sharing Of Facilities0SharingOfFacilitiesInd
Paid Employees Sharing0PaidEmployeesSharingInd
Reimbursement Paid To Other Org0ReimbursementPaidToOtherOrgInd
Reimbursement Paid By Other Org0ReimbursementPaidByOtherOrgInd
Transfer To Other Org0TransferToOtherOrgInd
Transfer From Other Org0TransferFromOtherOrgInd

Transactions Related Org TransactionsRelatedOrgGrp

Other Organization Name OtherOrganizationName

FieldValueIRS element (for citing)
Business Name Line1PIAA FOUNDATIONBusinessNameLine1Txt
FieldValueIRS element (for citing)
Transaction TypeBTransactionTypeTxt
Involved$315,250InvolvedAmt
Method Of Amount DeterminationCASH VALUEMethodOfAmountDeterminationTxt

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