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Nonprofiteer
← IOWA HIGH SCHOOL ATHLETICASSOCIATION

Form 990 for tax year 2024

Filed by IOWA HIGH SCHOOL ATHLETICASSOCIATION.

Totals

Total revenue
$7,415,441
Total expenses
$6,925,073
Contributions and grants received
$923,637
Grants paid
$0
Program service revenue
$5,939,695
Investment income
$375,575
Other revenue
$176,534
Total assets, end of year
$12,246,746
Total liabilities, end of year
$438,001
Net assets or fund balances, end of year
$11,808,745
Program services expenses (Part IX)
$6,398,517
Management and general expenses
$471,051
Fundraising expenses
$55,505
Program service expenses (Part III)
$6,398,517

Program services were 92.4% 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.

  • 1d · Related organizations

    $2,500

  • 1f · All other contributions, gifts and grants

    $921,137

  • 1g · Noncash contributions included above

    $15,546

  • 2a · Program service revenue: ATHLETIC EVENTS

    total $5,722,513 · related or exempt $5,722,513

  • 2b · Program service revenue: REGISTRATION OF OFFICIALS

    total $200,994 · related or exempt $200,994

  • 2c · Program service revenue: SALE OF GAME BALLS

    total $15,444 · related or exempt $15,444

  • 2d · Program service revenue: EMBLEMS, COINS & CAPS

    total $744 · related or exempt $744

  • 3 · Investment income

    total $343,135 · excluded $343,135

  • 5 · Royalties

    total $25,895 · excluded $25,895

  • 7a · Gross sales of assets other than inventory

    securities $714,546 · other assets $25,857

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

    securities $707,963 · other assets $0

  • 7c · Gain or loss

    securities $6,583 · other assets $25,857

  • 7d · Net gain or loss

    total $32,440 · excluded $32,440

  • 11a · Other revenue: OTHER

    total $66,186 · excluded $66,186

  • 11b · Other revenue: PLAQUE SALES

    total $42,633 · unrelated business $42,633

  • 11c · Other revenue: SPONSORSHIPS

    total $28,070 · unrelated business $28,070

  • 11d · All other revenue

    total $13,750 · unrelated business $13,750

  • 11e · Other revenue, total

    $150,639

Functional expenses

Part IX, the statement of functional expenses.

  • 5 · Compensation of officers, directors and key employees

    total $1,046,123 · program services $824,456 · management and general $221,667

  • 7 · Other salaries and wages

    total $699,885 · program services $699,885

  • 8 · Pension plan contributions

    total $64,610 · program services $64,610

  • 9 · Other employee benefits

    total $172,036 · program services $172,036

  • 10 · Payroll taxes

    total $114,214 · program services $101,155 · management and general $13,059

  • 11b · Fees: legal

    total $62,333 · program services $52,983 · management and general $6,233 · fundraising $3,117

  • 11c · Fees: accounting

    total $30,999 · program services $26,349 · management and general $3,100 · fundraising $1,550

  • 11f · Fees: investment management

    total $28,318 · management and general $28,318

  • 11g · Fees: other

    total $407,024 · program services $393,263 · management and general $9,174 · fundraising $4,587

  • 12 · Advertising and promotion

    total $83,624 · program services $83,624

  • 13 · Office expenses

    total $6,514 · program services $5,537 · management and general $651 · fundraising $326

  • 16 · Occupancy

    total $41,078 · program services $34,916 · management and general $4,108 · fundraising $2,054

  • 17 · Travel

    total $75,001 · program services $63,751 · management and general $7,500 · fundraising $3,750

  • 19 · Conferences, conventions and meetings

    total $35,969 · program services $35,969

  • 22 · Depreciation, depletion and amortization

    total $308,038 · program services $261,832 · management and general $30,804 · fundraising $15,402

  • 23 · Insurance

    total $127,156 · program services $108,083 · management and general $12,716 · fundraising $6,357

  • 24a · Other expenses: INCOME TAX EXPENSE

    total $9,054 · management and general $9,054

  • 24b · Other expenses: EVENT SPACE & EQUIPMENT

    total $673,014 · program services $673,014

  • 24c · Other expenses: OFFICIALS, MANAGERS & H

    total $522,705 · program services $522,705

  • 24d · Other expenses: HOST SCHOOL ALLOWANCE

    total $520,068 · program services $520,068

  • 24e · All other expenses

    total $1,897,310 · program services $1,754,281 · management and general $124,667 · fundraising $18,362

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $519,227 · end of year $539,304

  • 2 · Savings and temporary cash investments

    beginning of year $5,994,744 · end of year $5,780,468

  • 4 · Accounts receivable

    beginning of year $102,835 · end of year $76,908

  • 8 · Inventories for sale or use

    beginning of year $54,578 · end of year $61,990

  • 9 · Prepaid expenses and deferred charges

    beginning of year $67,069 · end of year $116,039

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

    $6,203,954

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

    $4,583,597

  • 10c · Land, buildings and equipment, net

    beginning of year $1,644,509 · end of year $1,620,357

  • 11 · Investments: publicly traded securities

    beginning of year $3,194,458 · end of year $3,898,282

  • 15 · Other assets

    beginning of year $212,790 · end of year $153,398

  • 17 · Accounts payable and accrued expenses

    beginning of year $167,879 · end of year $90,758

  • 19 · Deferred revenue

    beginning of year $27,115 · end of year $5,978

  • 25 · Other liabilities

    beginning of year $395,459 · end of year $341,265

  • 27 · Net assets without donor restrictions

    beginning of year $10,993,417 · end of year $11,642,006

  • 28 · Net assets with donor restrictions

    beginning of year $206,340 · end of year $166,739

Mission and programs · 2024

Mission

TO PROMOTE, DEVELOP, DIRECT, PROTECT AND REGULATE AMATEUR INTERSCHOLASTIC ATHLETICS FOR IOWA MEMBER SCHOOLS AND TO STIMULATE GOOD SPORTSMANSHIP AMONG CONTESTANTS, SCHOOLS AND COMMUNITIES THROUGHOUT THE STATE OF IOWA. SEE SCHEDULE O.

Activities or mission (Part I)

PROMOTE, DEVELOP, DIRECT, PROTECT & REGULATE AMATEUR INTERSCHOLASTIC ATHLETICS FOR IA SCHOOLS.

  • ATHLETIC EVENTS - THE IOWA HIGH SCHOOL ATHLETIC ASSOCIATION (IHSAA) PROVIDES LEADERSHIP AND SUPPORT FOR MALE INTERSCHOLASTIC ATHLETICS FOR SECONDARY SCHOOLS WITHIN THE STATE OF IOWA. OVER 80,000 BOYS FROM 365 MEMBER SCHOOLS CURRENTLY COMPETE IN 11 SPORTS SANCTIONED BY THE IHSAA - FOOTBALL, CROSS COUNTRY, SWIMMING, WRESTLING, BASKETBALL, GOLF, TENNIS, TRACK & FIELD, SOCCER, BASEBALL AND BOWLING. THE IHSAA OPERATES POST SEASON COMPETITION FOR THE SPORTS LISTED. MEMBER SCHOOLS HOST POST SEASON COMPETITION AND THE IHSAA REIMBURSES THE SCHOOLS FOR A PERCENTAGE OF THE COSTS INCURRED IN HOSTING THE EVENTS. THE IHSAA DEVELOPS ATHLETIC RULES AND REGULATES TEAM PLAY, OFFERS EDUCATIONAL PROGRAMS RELATED TO EXERCISE, WELLNESS, NUTRITION, SPORTSMANSHIP, AND LEADERSHIP TRAINING. SEE SCHEDULE O.THE IHSAA CONDUCTS AN AWARDS PROGRAM FOR ATHLETES AND MEMBER SCHOOLS.

    Expenses $6,133,846 · Revenue $5,939,695

  • IHSAA ACHIEVE FOUNDATION - THERE WERE $264,671 OF EXPENSES INCURRED DURING THE CURRENT FISCAL YEAR RELATED TO THE FOUNDATION.

    Expenses $264,671

As filed on the 2024 return. The filer continues this part on Schedule O, which is not shown here.

Listed in Part VII

  • Brent Cook

    DIRECTOR

    Total calculated
    $0
    Hours/week
    4 + 0.3 related

  • Dave Wiebers

    DIRECTOR

    Total calculated
    $0
    Hours/week
    4 + 0.3 related

  • Andy Crozier

    DIRECTOR

    Total calculated
    $0
    Hours/week
    4 + 0.3 related

  • Deron Durflinger

    VICE CHAIRPERSON

    Total calculated
    $0
    Hours/week
    4 + 0.3 related

  • Steve Pettit

    TREASURER

    Total calculated
    $0
    Hours/week
    4 + 0.3 related

  • Barb Schwamman

    DIRECTOR

    Total calculated
    $0
    Hours/week
    4 + 0.3 related

  • Rod Earleywine

    DIRECTOR

    Total calculated
    $0
    Hours/week
    4 + 0.3 related

  • Amanda Whaley

    CHAIRPERSON

    Total calculated
    $0
    Hours/week
    4 + 0.3 related

  • Eric St Clair

    DIRECTOR

    Total calculated
    $0
    Hours/week
    4 + 0.3 related

  • Thomas Keating

    EXECUTIVE DIRECTOR

    Total calculated
    $316,668
    From this org
    $245,044
    From related orgs
    $0
    Other
    $71,624
    Hours/week
    40 + 3 related

    Schedule J breakdown matched by us

    Base
    $245,044
    Bonus
    $0
    Other
    $0
    Deferred
    $37,380
    Nontaxable benefits
    $34,244
    Filer's total
    $316,668

  • Todd Tharp

    ASSISTANT DIRECTOR

    Total calculated
    $200,425
    From this org
    $153,540
    From related orgs
    $0
    Other
    $46,885
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $153,540
    Bonus
    $0
    Other
    $0
    Deferred
    $17,970
    Nontaxable benefits
    $28,915
    Filer's total
    $200,425

  • Chad Elsberry

    ASSISTANT DIRECTOR

    Total calculated
    $182,845
    From this org
    $140,190
    From related orgs
    $0
    Other
    $42,655
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $140,190
    Bonus
    $0
    Other
    $0
    Deferred
    $16,440
    Nontaxable benefits
    $26,215
    Filer's total
    $182,845

  • Jared Chizek

    ASSISTANT DIRECTOR

    Total calculated
    $174,223
    From this org
    $132,785
    From related orgs
    $0
    Other
    $41,438
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $132,785
    Bonus
    $0
    Other
    $0
    Deferred
    $15,600
    Nontaxable benefits
    $25,838
    Filer's total
    $174,223

  • Andrew Umthun

    ASSISTANT DIRECTOR

    Total calculated
    $171,963
    From this org
    $128,800
    From related orgs
    $0
    Other
    $43,163
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $128,800
    Bonus
    $0
    Other
    $0
    Deferred
    $15,120
    Nontaxable benefits
    $28,043
    Filer's total
    $171,963

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

  • 1a · Discretionary spending account
  • 1b · Written policy on the line-1a expenses
  • 3 · Written employment contract
  • 3 · Compensation survey or study
  • 3 · Approval by the board or compensation committee
  • 4b · Supplemental nonqualified retirement plan

Answered no

  • 2 · Substantiation required before reimbursing expenses
  • 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 I, LINE 1A
FOR CALENDAR YEAR 2024, AN EXPENSE ACCOUNT IN THE AMOUNT OF $13,500 WAS PROVIDED TO THOMAS KEATING, EXECUTIVE DIRECTOR, FOR DINING, ENTERTAINMENT AND LIKE INCIDENTAL EXPENSES. THIS IS TAXABLE COMPENSATION REPORTED ON THOMAS' W-2.
PART I, LINE 4B
FOR CALENDAR YEAR 2024, THOMAS KEATING, EXECUTIVE DIRECTOR, RECEIVED PAYMENTS OF $23,880 UNDER A SEC 457(F) PLAN.
PART I, LINE 2:
THE DISCRETIONARY SPENDING ACCOUNT IS PART OF EXECUTIVE DIRECTOR, THOMAS KEATING'S EMPLOYMENT AGREEMENT. THOMAS SUBMITTED A VOUCHER FOR THIS, BUT IT IS PART OF AN UNACCOUNTABLE PLAN.

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.

  • IHSAA ACHIEVE FOUNDATION

    501(C)(3) · PROVIDE SUPPORT TO IHSAA · IA · controlled entity

    Directly controlled by IOWA HIGH SCHOOL ATHLETIC ASSOCIATION

Provenance

Return type
form_990
Tax year
2024
Filed
24 October 2025
IRS schema version
2024v5.2
Source object
202513149349301906

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