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Nonprofiteer
← MINNESOTA STATE HIGH SCHOOL LEAGUE

Form 990 for tax year 2022

Filed by MINNESOTA STATE HIGH SCHOOL LEAGUE.

Totals

Total revenue
$13,316,744
Total expenses
$13,380,405
Contributions and grants received
$2,585,324
Grants paid
$14,000
Program service revenue
$10,048,747
Investment income
$290,999
Other revenue
$391,674
Total assets, end of year
$11,300,368
Total liabilities, end of year
$3,964,818
Net assets or fund balances, end of year
$7,335,550
Program services expenses (Part IX)
$12,710,819
Management and general expenses
$669,586
Fundraising expenses
$0
Program service expenses (Part III)
$12,710,819

Program services were 95.0% 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.

  • 1a · Federated campaigns

    $0

  • 1b · Membership dues

    $0

  • 1c · Fundraising events

    $0

  • 1d · Related organizations

    $0

  • 1e · Government grants (contributions)

    $0

  • 1f · All other contributions, gifts and grants

    $2,585,324

  • 1g · Noncash contributions included above

    $1,360,900

  • 2a · Program service revenue: State Tournaments & Broadcasting

    total $7,090,168 · related or exempt $7,090,168 · unrelated business $0 · excluded $0

  • 2b · Program service revenue: Membership Service Fees

    total $2,256,256 · related or exempt $2,256,256 · unrelated business $0 · excluded $0

  • 2c · Program service revenue: Contest Officials Registrations

    total $378,246 · related or exempt $378,246 · unrelated business $0 · excluded $0

  • 2d · Program service revenue: Sale of Publications

    total $89,791 · related or exempt $89,791 · unrelated business $0 · excluded $0

  • 2e · Program service revenue: Coaches Education Courses

    total $134,615 · related or exempt $134,615 · unrelated business $0 · excluded $0

  • 2f · All other program service revenue

    total $99,671 · related or exempt $99,671 · unrelated business $0 · excluded $0

  • 3 · Investment income

    total $290,999 · related or exempt $0 · unrelated business $0 · excluded $290,999

  • 4 · Income from investment of tax-exempt bond proceeds

    total $0 · related or exempt $0 · unrelated business $0 · excluded $0

  • 5 · Royalties

    total $391,674 · related or exempt $391,674 · unrelated business $0 · excluded $0

  • 6c · Rental income or loss

    real property $0 · personal property $0

  • 7c · Gain or loss

    securities $0 · other assets $0

  • 8a · Fundraising events: contributions included on line 1c

    $0

  • 11e · Other revenue, total

    $0

Functional expenses

Part IX, the statement of functional expenses.

  • 1 · Grants to domestic organizations and governments

    total $0 · program services $0

  • 2 · Grants to domestic individuals

    total $14,000 · program services $14,000

  • 3 · Grants to foreign organizations and individuals

    total $0 · program services $0

  • 5 · Compensation of officers, directors and key employees

    total $299,257 · program services $149,628 · management and general $149,629 · fundraising $0

  • 7 · Other salaries and wages

    total $2,045,071 · program services $1,840,563 · management and general $204,508 · fundraising $0

  • 8 · Pension plan contributions

    total $262,070 · program services $235,863 · management and general $26,207 · fundraising $0

  • 9 · Other employee benefits

    total $596,404 · program services $536,763 · management and general $59,641 · fundraising $0

  • 10 · Payroll taxes

    total $190,565 · program services $171,508 · management and general $19,057 · fundraising $0

  • 11b · Fees: legal

    total $92,516 · program services $83,264 · management and general $9,252 · fundraising $0

  • 11c · Fees: accounting

    total $29,299 · program services $0 · management and general $29,299 · fundraising $0

  • 11d · Fees: lobbying

    total $71,658 · program services $0 · management and general $71,658 · fundraising $0

  • 11g · Fees: other

    total $542,710 · program services $527,843 · management and general $14,867 · fundraising $0

  • 13 · Office expenses

    total $238,021 · program services $214,218 · management and general $23,803 · fundraising $0

  • 14 · Information technology

    total $313,198 · program services $281,878 · management and general $31,320 · fundraising $0

  • 16 · Occupancy

    total $112,893 · program services $101,603 · management and general $11,290 · fundraising $0

  • 17 · Travel

    total $132,624 · program services $119,361 · management and general $13,263 · fundraising $0

  • 22 · Depreciation, depletion and amortization

    total $45,924 · program services $41,331 · management and general $4,593 · fundraising $0

  • 23 · Insurance

    total $954,215 · program services $954,215 · management and general $0 · fundraising $0

  • 24a · Other expenses: State Tournaments & School Reimbursements

    total $6,761,347 · program services $6,761,347 · management and general $0 · fundraising $0

  • 24b · Other expenses: Membership Services

    total $357,101 · program services $357,101 · management and general $0 · fundraising $0

  • 24c · Other expenses: Officials, Coaches & Fine Arts Programs

    total $284,882 · program services $284,882 · management and general $0 · fundraising $0

  • 24d · Other expenses: Recognition Programs

    total $24,661 · program services $24,661 · management and general $0 · fundraising $0

  • 24e · All other expenses

    total $11,989 · program services $10,790 · management and general $1,199 · fundraising $0

Balance sheet

Part X, book values.

  • 2 · Savings and temporary cash investments

    beginning of year $255,902 · end of year $861,697

  • 4 · Accounts receivable

    beginning of year $508,150 · end of year $622,189

  • 9 · Prepaid expenses and deferred charges

    beginning of year $32,585 · end of year $19,508

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

    $2,166,138

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

    $1,585,235

  • 10c · Land, buildings and equipment, net

    beginning of year $626,827 · end of year $580,903

  • 12 · Investments: other securities

    beginning of year $7,037,572 · end of year $8,716,665

  • 15 · Other assets

    beginning of year $541,122 · end of year $499,406

  • 17 · Accounts payable and accrued expenses

    beginning of year $1,573,520 · end of year $3,926,965

  • 19 · Deferred revenue

    beginning of year $29,427 · end of year $37,853

  • 24 · Unsecured notes and loans payable

    beginning of year $0

  • 29 · Capital stock, trust principal or current funds

    beginning of year $7,399,211 · end of year $7,335,550

  • 30 · Paid-in or capital surplus, or land, building or equipment fund

    beginning of year $0 · end of year $0

  • 31 · Retained earnings, endowment or other funds

    beginning of year $0 · end of year $0

Mission and programs · 2022

Mission

The Minnesota State High School League provides educational opportunities for students through interscholastic athletic and fine arts programs and provides leadership and support for member schools. The organization conducts the state competition at the high school level for athletic and fine arts activities.

  • The organization's efforts provide state competition at the high school level of athletic and fine arts activities including, Hockey, Football, Basketball, Baseball, Cross Country Running, Golf, Gymnastics, Speech, One Act Play, Soccer, Softball, Swimming and Diving, Tennis, Dance Team, Alpine and Nordic Skiing, Track and Field, Wrestling, Lacrosse, Debate, Music, Robotics, Clay Target and Adapted Athletics.

    Expenses $10,235,845 · Revenue $7,189,839

  • The organization's efforts provided member schools support and leadership programs including, catastrophic and tournament insurance, concussion insurance, competition playing rules, and membership rules and policies for fair competition.

    Expenses $1,985,170 · Revenue $2,346,047

  • Officials/Coaches/fine Arts Program provides insurance, rule books, training, education, testing, and awards for athletic and fine arts officials, judges, and coaches education. The organization recognizes students by providing 4 year scholarships to individuals attending college. The organization provides various recognition programs throughout the year.

    Expenses $489,804 · Grants $14,000 · Revenue $512,861

As filed on the 2022 return.

Listed in Part VII

  • Erich Martens

    Executive Director

    Total calculated
    $290,145
    From this org
    $224,732
    From related orgs
    $0
    Other
    $65,413
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $187,852
    Bonus
    $16,380
    Other
    $20,500
    Deferred
    $26,535
    Nontaxable benefits
    $47,662
    Filer's total
    $298,929

  • Lisa Lissimore

    Associate Director

    Total calculated
    $255,793
    From this org
    $232,092
    From related orgs
    $0
    Other
    $23,701
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $55,443
    Bonus
    $0
    Other
    $176,649
    Deferred
    $7,207
    Nontaxable benefits
    $18,773
    Filer's total
    $258,072

  • Bob Madison

    Associate Director

    Total calculated
    $217,610
    From this org
    $161,867
    From related orgs
    $0
    Other
    $55,743
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $161,867
    Bonus
    $0
    Other
    $0
    Deferred
    $21,042
    Nontaxable benefits
    $37,149
    Filer's total
    $220,058

  • Charles Campbell

    Associate Director

    Total calculated
    $205,021
    From this org
    $149,404
    From related orgs
    $0
    Other
    $55,617
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $149,404
    Bonus
    $0
    Other
    $0
    Deferred
    $19,422
    Nontaxable benefits
    $38,471
    Filer's total
    $207,297

  • Richard Matter

    Director of Finance

    Total calculated
    $187,043
    From this org
    $141,831
    From related orgs
    $0
    Other
    $45,212
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $141,831
    Bonus
    $0
    Other
    $0
    Deferred
    $18,438
    Nontaxable benefits
    $28,925
    Filer's total
    $189,194

  • Laura Machenthun

    Director of Technology

    Total calculated
    $186,035
    From this org
    $131,591
    From related orgs
    $0
    Other
    $54,444
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $131,591
    Bonus
    $0
    Other
    $0
    Deferred
    $17,106
    Nontaxable benefits
    $39,271
    Filer's total
    $187,968

  • Amy Doherty

    Assistant Director

    Total calculated
    $147,616
    From this org
    $122,273
    From related orgs
    $0
    Other
    $25,343
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $122,273
    Bonus
    $0
    Other
    $0
    Deferred
    $15,895
    Nontaxable benefits
    $12,012
    Filer's total
    $150,180

  • Suzy Guthmueller

    Board of Director

    Total calculated
    $0
    Hours/week
    2

  • LeRoy Staples Fairbanks

    Board of Director

    Total calculated
    $0
    Hours/week
    2

  • Astein Osei

    Board of Director

    Total calculated
    $0
    Hours/week
    2

  • Gary Revenig

    Board of Director

    Total calculated
    $0
    Hours/week
    2

  • Bill Tauer

    Board of Director

    Total calculated
    $0
    Hours/week
    2

  • Dr Julie Anderson

    Board of Director

    Total calculated
    $0
    Hours/week
    2

  • Ceil McDonald

    Board of Director

    Total calculated
    $0
    Hours/week
    2

  • James Smokrovich

    Board of Director, Vice President

    Total calculated
    $0
    Hours/week
    3

  • Casey Indra

    Board of Director

    Total calculated
    $0
    Hours/week
    2

  • Dawn Engebretson

    Board of Director

    Total calculated
    $0
    Hours/week
    2

  • Jeanna Lilleberg

    Board of Director

    Total calculated
    $0
    Hours/week
    2

  • Don Peschel

    Board of Director

    Total calculated
    $0
    Hours/week
    2

  • Dave Rocheleau

    Board of Director

    Total calculated
    $0
    Hours/week
    2

  • Jake Timm

    Board of Director

    Total calculated
    $0
    Hours/week
    2

  • Matt Heier

    Board of Director

    Total calculated
    $0
    Hours/week
    2

  • Amanda Kaus

    Board of Director

    Total calculated
    $0
    Hours/week
    2

  • John Ostrowski

    Board of Director, Treasurer

    Total calculated
    $0
    Hours/week
    2

  • Troy Stein

    Board of Director, President

    Total calculated
    $0
    Hours/week
    3

  • John Vraa

    Board of Director

    Total calculated
    $0
    Hours/week
    2

  • M Denarvise Thorton Jr

    Board of Directors

    Total calculated
    $0
    Hours/week
    2

  • Brent Schimek

    Board of Director

    Total calculated
    $0
    Hours/week
    2

  • May Thao-Schuck

    Board of Director

    Total calculated
    $0
    Hours/week
    2

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 · Written employment contract
  • 3 · Approval by the board or compensation committee

Answered no

  • 4a · Severance or change-of-control payment
  • 4b · Supplemental nonqualified retirement plan
  • 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

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.

Provenance

Return type
form_990
Tax year
2022
Filed
11 June 2024
IRS schema version
2022v5.0
Source object
202421639349300227

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