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Nonprofiteer
← INDIANA HIGH SCHOOL ATHLETICS ASSOCIATION

Form 990 for tax year 2023

Filed by INDIANA HIGH SCHOOL ATHLETICS ASSOCIATION.

Totals

Total revenue
$14,732,146
Total expenses
$14,439,067
Contributions and grants received
$202,444
Grants paid
$56,500
Program service revenue
$14,142,157
Investment income
$387,545
Other revenue
$0
Total assets, end of year
$10,339,331
Total liabilities, end of year
$1,311,478
Net assets or fund balances, end of year
$9,027,853
Program services expenses (Part IX)
$12,718,908
Management and general expenses
$1,647,252
Fundraising expenses
$72,907
Program service expenses (Part III)
$12,718,908

Program services were 88.1% of total expenses calculated — Part IX's program-services column over total expenses, both as filed.

Line items

Every line the filer filed in Parts VIII, IX and X, as filed and in filed order. Blank columns are left out, and the lines are not forced to add up to the totals above.

Revenue

Part VIII, the statement of revenue.

  • 1f · All other contributions, gifts and grants

    $202,444

  • 1g · Noncash contributions included above

    $202,444

  • 2a · Program service revenue: TOURNAMENT REVENUES

    total $11,423,265 · related or exempt $11,423,265

  • 2b · Program service revenue: SPONSORSHIP REVENUES

    total $2,071,045 · excluded $2,071,045

  • 2c · Program service revenue: OFFICIAL LICENSING FEES

    total $445,086 · related or exempt $445,086

  • 2d · Program service revenue: TV AND RADIO BROADCAST RIGTS

    total $183,575 · related or exempt $183,575

  • 2e · Program service revenue: OTHER FEES AND COLLECTIONS

    total $19,186 · related or exempt $19,186

  • 3 · Investment income

    total $515,534 · excluded $515,534

  • 7a · Gross sales of assets other than inventory

    securities $740,113 · other assets $28,733

  • 7b · Less cost or other basis and sales expenses

    securities $896,835 · other assets $0

  • 7c · Gain or loss

    securities -$156,722 · other assets $28,733

  • 7d · Net gain or loss

    total -$127,989 · excluded -$127,989

Functional expenses

Part IX, the statement of functional expenses.

  • 2 · Grants to domestic individuals

    total $56,500 · program services $56,500

  • 5 · Compensation of officers, directors and key employees

    total $1,359,390 · program services $1,086,003 · management and general $244,639 · fundraising $28,748

  • 7 · Other salaries and wages

    total $969,134 · program services $770,029 · management and general $178,371 · fundraising $20,734

  • 8 · Pension plan contributions

    total $211,508 · program services $168,054 · management and general $38,929 · fundraising $4,525

  • 9 · Other employee benefits

    total $351,740 · program services $293,305 · management and general $51,695 · fundraising $6,740

  • 10 · Payroll taxes

    total $151,655 · program services $124,221 · management and general $24,401 · fundraising $3,033

  • 11b · Fees: legal

    total $165,404 · management and general $165,404

  • 11c · Fees: accounting

    total $45,080 · management and general $45,080

  • 11f · Fees: investment management

    total $43,550 · management and general $43,550

  • 11g · Fees: other

    total $164,147 · management and general $164,147

  • 13 · Office expenses

    total $18,091 · management and general $18,091

  • 14 · Information technology

    total $286,818 · management and general $286,818

  • 16 · Occupancy

    total $134,569 · program services $106,310 · management and general $25,568 · fundraising $2,691

  • 19 · Conferences, conventions and meetings

    total $22,336 · program services $22,336

  • 20 · Interest

    total $15,390 · management and general $15,390

  • 22 · Depreciation, depletion and amortization

    total $304,069 · program services $240,215 · management and general $57,773 · fundraising $6,081

  • 23 · Insurance

    total $206,613 · program services $142,563 · management and general $64,050

  • 24a · Other expenses: TOURNAMENT EXPENSES

    total $6,153,126 · program services $6,153,126

  • 24b · Other expenses: SCHOOL DISTRIBUTIONS

    total $2,583,395 · program services $2,583,395

  • 24c · Other expenses: PR, BROADCAST, AND PROM

    total $924,076 · program services $924,076

  • 24d · Other expenses: OTHER EXPENSE

    total $272,476 · program services $48,775 · management and general $223,346 · fundraising $355

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $2,070,864 · end of year $1,131,524

  • 2 · Savings and temporary cash investments

    beginning of year $281,214 · end of year $114,999

  • 4 · Accounts receivable

    beginning of year $461,939 · end of year $296,793

  • 9 · Prepaid expenses and deferred charges

    beginning of year $110,133 · end of year $168,127

  • 10a · Land, buildings and equipment: cost or other basis

    $5,399,055

  • 10b · Land, buildings and equipment: accumulated depreciation

    $3,425,590

  • 10c · Land, buildings and equipment, net

    beginning of year $1,512,584 · end of year $1,973,465

  • 11 · Investments: publicly traded securities

    beginning of year $6,002,982 · end of year $6,654,423

  • 17 · Accounts payable and accrued expenses

    beginning of year $509,704 · end of year $988,909

  • 19 · Deferred revenue

    beginning of year $300,178 · end of year $322,569

  • 23 · Secured mortgages and notes payable

    beginning of year $752,915 · end of year $0

  • 25 · Other liabilities

    beginning of year $1,130,374 · end of year $0

  • 27 · Net assets without donor restrictions

    beginning of year $7,726,953 · end of year $9,027,853

  • 28 · Net assets with donor restrictions

    beginning of year $19,592 · end of year $0

Mission and programs · 2023

Mission

SUPERVISE HIGH SCHOOL ATHLETIC COMPETITION IN INDIANA

  • INDIANA HIGH SCHOOL ATHLETIC ASSOCIATION, INC. (IHSAA) IS A NOT-FOR-PROFIT ORGANIZATION WHOSE PURPOSE IS TO ENCOURAGE, REGULATE AND GIVE DIRECTION TO WHOLESOME AMATEUR INTERSCHOOL ATHLETIC COMPETITION BETWEEN MEMBER SCHOOLS. IHSAA`S MEMEMBERSHIP IS VOLUNTARY AND INCLUDES OVER 400 MEMBER SCHOOLS IN THE STATE OF INDIANA. IHSAA`S PRINCIPAL SOURCES OF REVENUE ARE ATHLETIC TOURNATMENTS AND MEETS, CORPORATE SPONSORSHIP, AND BROADCASTING RIGHTS.

    Expenses $12,640,072 · Revenue $12,071,112

  • AWARD COLLEGE SHOLARSHIPS TO GRADUATING HIGH SCHOOL STUDENT ATHLETES

    Expenses $78,836 · Grants $56,500

As filed on the 2023 return.

Listed in Part VII

  • STACY ADAMS

    PRESIDENT

    Total calculated
    $0
    Hours/week
    2

  • CHAD GILBERT

    VICE-PRESIDENT

    Total calculated
    $0
    Hours/week
    2

  • JEFF DOYLE

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    2

  • JIM BROWN

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    2

  • TOM BLACK

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    2

  • KYLE DUNCAN

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    2

  • CHRIS CONLEY

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    2

  • ROMAN SMITH

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    2

  • KYE DENNEY

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    2

  • KRIS PAINTER

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    2

  • TOM FINICLE

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    2

  • JEFF HAMSTRA

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    2

  • TIM GROVE

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    2

  • PATTI MCCORMACK

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    2

  • PAUL VOIGHT

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    2

  • BRIAN STRONG

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    2

  • LARRY COCHREN

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    2

  • JOE HERMAN

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    2

  • PAUL NEIDIG

    COMMISSIONER

    Total calculated
    $207,336
    From this org
    $198,592
    From related orgs
    $0
    Other
    $8,744
    Hours/week
    40 + 2 related

    Schedule J breakdown matched by us

    Base
    $198,592
    Bonus
    $0
    Other
    $0
    Deferred
    $0
    Nontaxable benefits
    $8,744
    Filer's total
    $207,336

  • KERRIE ROSATI

    ASSISTANT COMMISSIONER

    Total calculated
    $189,333
    From this org
    $153,694
    From related orgs
    $0
    Other
    $35,639
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $153,694
    Bonus
    $0
    Other
    $0
    Deferred
    $0
    Nontaxable benefits
    $35,639
    Filer's total
    $189,333

  • ROBERT FAULKENS

    ASSISTANT COMMISSIONER

    Total calculated
    $190,149
    From this org
    $157,161
    From related orgs
    $0
    Other
    $32,988
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $157,161
    Bonus
    $0
    Other
    $0
    Deferred
    $0
    Nontaxable benefits
    $32,988
    Filer's total
    $190,149

  • JANIE ULMER

    ASSISTANT COMMISSIONER

    Total calculated
    $147,043
    From this org
    $141,700
    From related orgs
    $0
    Other
    $5,343
    Hours/week
    40

  • CHRIS KAUFMAN

    ASSISTANT COMMISSIONER

    Total calculated
    $199,327
    From this org
    $164,394
    From related orgs
    $0
    Other
    $34,933
    Hours/week
    28 + 12 related

    Schedule J breakdown matched by us

    Base
    $164,394
    Bonus
    $0
    Other
    $0
    Deferred
    $0
    Nontaxable benefits
    $34,933
    Filer's total
    $199,327

  • BRIAN LEWIS

    ASSISTANT COMMISSIONER

    Total calculated
    $192,807
    From this org
    $147,804
    From related orgs
    $0
    Other
    $45,003
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $147,804
    Bonus
    $0
    Other
    $0
    Deferred
    $0
    Nontaxable benefits
    $45,003
    Filer's total
    $192,807

  • DONALD MOREHEAD

    TECHNOLOGY DIRECTOR

    Total calculated
    $233,396
    From this org
    $156,006
    From related orgs
    $0
    Other
    $77,390
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $156,006
    Bonus
    $0
    Other
    $0
    Deferred
    $0
    Nontaxable benefits
    $77,390
    Filer's total
    $233,396

Compensation is as filed in Part VII: reportable pay from this organization and from related organizations, other compensation, and hours per week. The total, marked calculated, is our sum of the three dollar columns, with a blank column counted as $0; the form itself has no total. On a Form 990-EZ the columns are Part IV's instead, and on a Form 990-PF Part VIII's — compensation, contributions to benefit plans, and expense account — and the total sums those. A Schedule J breakdown is as filed: base pay, bonus, other, deferred compensation and nontaxable benefits from this organization, with any from related organizations beside each, and the filer's own total. It is shown with the Part VII listing of the same name on the same return. The form gives no key between the two, so that pairing is ours, and is marked matched by us.

Schedule J

Answered yes

  • 3 · Compensation committee
  • 3 · Approval by the board or compensation committee
  • 4b · Supplemental nonqualified retirement plan

Answered no

  • 4a · Severance or change-of-control payment
  • 4c · Equity-based compensation arrangement
  • 5a · Pay contingent on this organization's revenues
  • 5b · Pay contingent on a related organization's revenues
  • 6a · Pay contingent on this organization's net earnings
  • 6b · Pay contingent on a related organization's net earnings
  • 7 · Other non-fixed payments
  • 8 · Paid under the initial-contract exception

The filer's explanations (Part III)

PART 1, LINE 4B
IHSAA HAS A DEFINED BENEFIT PENSION PLAN AND A DEFINED CONTRIBUTION PLAN THAT COVER SUBSTANTIALLY ALL EMPLOYEES. DEFINED BENEFIT PLAN CONTRIBUTIONS, WHICH ARE FUNDED ON A CURRENT BASIS, ARE COMPUTED ACTUARIALLY TO INCLUDE CURRENT SERVICE COSTS AND TO FUND PAST SERVICE COSTS OVER A PERIOD OF TEN YEARS. IHSAA DOES NOT HAVE PENSION CONTRIBUTION INFORMATION AVAILABLE ON A PERSON BY PERSON BASIS.

Part I's answers as filed. A line not listed was left unanswered; on lines 1a and 3 that means the box was not checked.

Grants on this return

No itemized grants to organizations on this return.

Related organizations on this return

Schedule R Part II: tax-exempt organizations related to the filer by control. It does not record shared board members or money.

Provenance

Return type
form_990
Tax year
2023
Filed
14 May 2025
IRS schema version
2023v6.0
Source object
202521349349310462

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