Form 990 for tax year 2022
Filed by WISCONSIN INTERSCHOLASTIC ATHLETIC ASSOCIATION.
Totals
- Total revenue
- $12,651,547
- Total expenses
- $9,924,747
- Contributions and grants received
- $622,477
- Grants paid
- $32,000
- Program service revenue
- $10,620,818
- Investment income
- $85,453
- Other revenue
- $1,322,799
- Total assets, end of year
- $9,702,445
- Total liabilities, end of year
- $1,359,847
- Net assets or fund balances, end of year
- $8,342,598
- Program services expenses (Part IX)
- $9,490,264
- Management and general expenses
- $434,483
- Fundraising expenses
- $0
- Program service expenses (Part III)
- $9,490,264
Program services were 95.6% 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.
-
1e · Government grants (contributions)
$547,477
-
1f · All other contributions, gifts and grants
$75,000
-
2a · Program service revenue: TOURNAMENT
total $10,122,339 · related or exempt $10,122,339
-
2b · Program service revenue: REGISTRATION OF OFFICIALS
total $484,921 · related or exempt $484,921
-
2c · Program service revenue: RULEBOOKS AND YEARBOOKS
total $13,558 · related or exempt $13,558
-
3 · Investment income
total $60,383 · excluded $60,383
-
5 · Royalties
total $1,240,958 · excluded $1,240,958
-
7a · Gross sales of assets other than inventory
securities $287,238
-
7b · Less cost or other basis and sales expenses
securities $262,168
-
7c · Gain or loss
securities $25,070
-
7d · Net gain or loss
total $25,070 · excluded $25,070
-
11a · Other revenue: JUNE JAM
total $63,175 · related or exempt $63,175
-
11b · Other revenue: ADVERTISING
total $18,453 · unrelated business $18,453
-
11c · Other revenue: MISCELLANEOUS
total $213 · related or exempt $213
-
11e · Other revenue, total
$81,841
Functional expenses
Part IX, the statement of functional expenses.
-
2 · Grants to domestic individuals
total $32,000 · program services $32,000
-
5 · Compensation of officers, directors and key employees
total $1,303,523 · program services $1,188,899 · management and general $114,624
-
7 · Other salaries and wages
total $785,352 · program services $693,219 · management and general $92,133
-
8 · Pension plan contributions
total $90,017 · program services $79,685 · management and general $10,332
-
9 · Other employee benefits
total $298,122 · program services $260,448 · management and general $37,674
-
10 · Payroll taxes
total $132,409 · program services $118,791 · management and general $13,618
-
11b · Fees: legal
total $58,883 · program services $58,883
-
11c · Fees: accounting
total $47,300 · management and general $47,300
-
11d · Fees: lobbying
total $30,520 · program services $30,520
-
11f · Fees: investment management
total $15,906 · management and general $15,906
-
13 · Office expenses
total $193,299 · program services $173,969 · management and general $19,330
-
14 · Information technology
total $53,428 · program services $26,714 · management and general $26,714
-
16 · Occupancy
total $77,537 · program services $69,783 · management and general $7,754
-
17 · Travel
total $1,010,920 · program services $1,010,920
-
20 · Interest
total $30,787 · program services $27,708 · management and general $3,079
-
22 · Depreciation, depletion and amortization
total $67,547 · program services $62,481 · management and general $5,066
-
23 · Insurance
total $327,706 · program services $294,935 · management and general $32,771
-
24a · Other expenses: TOURNAMENT
total $4,117,264 · program services $4,117,264
-
24b · Other expenses: OFFICIALS
total $981,298 · program services $981,298
-
24c · Other expenses: RULEBOOKS
total $147,500 · program services $147,500
-
24d · Other expenses: OTHER EXP
total $43,965 · program services $43,965
-
24e · All other expenses
total $79,464 · program services $71,282 · management and general $8,182
Balance sheet
Part X, book values.
-
1 · Cash, non-interest-bearing
beginning of year $100 · end of year $100
-
2 · Savings and temporary cash investments
beginning of year $3,927,210 · end of year $4,741,930
-
4 · Accounts receivable
beginning of year $361,112 · end of year $274,420
-
9 · Prepaid expenses and deferred charges
beginning of year $138,133 · end of year $139,912
-
10a · Land, buildings and equipment: cost or other basis
$2,513,661
-
10b · Land, buildings and equipment: accumulated depreciation
$1,730,137
-
10c · Land, buildings and equipment, net
beginning of year $832,588 · end of year $783,524
-
11 · Investments: publicly traded securities
beginning of year $1,603,040 · end of year $3,637,864
-
15 · Other assets
beginning of year $15,000 · end of year $124,695
-
17 · Accounts payable and accrued expenses
beginning of year $90,305 · end of year $209,416
-
19 · Deferred revenue
beginning of year $336,235 · end of year $308,799
-
25 · Other liabilities
beginning of year $795,448 · end of year $841,632
-
27 · Net assets without donor restrictions
beginning of year $5,655,195 · end of year $8,342,598
Mission and programs · 2022
Mission
TO ORGANIZE, DEVELOP, DIRECT AND CONTROL INTERSCHOLASTIC ATHLETIC PROGRAMS.
-
1. TO ORGANIZE, DEVELOP, DIRECT AND CONTROL AN INTERSCHOLASTIC ATHLETIC PROGRAM WHICH WILL PROMOTE THE IDEALS OF ITS MEMBERSHIP AND OPPORTUNITIES FOR MEMBER SCHOOLS' PARTICIPATION.2. TO EMPHASIZE INTERSCHOLASTIC ATHLETICS AS A PARTNER WITH OTHER SCHOOL ACTIVITIES IN THE TOTAL EDUCATIONAL PROCESS AND TO FORMULATE AND MAINTAIN POLICIES WHICH WILL CULTIVATE HIGH IDEALS OF GOOD CITIZENSHIP AND SPORTSMANSHIP.3. TO PROMOTE UNIFORMITY OF STANDARDS IN INTERSCHOLASTIC ATHLETIC COMPETITION AND TO PREVENT EXPLOITATION OF SPECIAL INTEREST GROUPS OF THE SCHOOL PROGRAM AND THE INDIVIDUAL'S ABILITY.
Expenses $9,490,264 · Grants $32,000 · Revenue $10,684,206
As filed on the 2022 return.
Listed in Part VII
-
Willy ChambersWILLY CHAMBERS
BOARD OF CONTROL
- Total calculated
- $0
- Hours/week
- 2
-
Karl MorrinKARL MORRIN
PRESIDENT
- Total calculated
- $0
- Hours/week
- 2
-
Mike BeighleyMIKE BEIGHLEY
BOARD OF CONTROL
- Total calculated
- $0
- Hours/week
- 2
-
Ryan McMillenRYAN MCMILLEN
BOARD OF CONTROL
- Total calculated
- $0
- Hours/week
- 2
-
Mike HumkeMIKE HUMKE
BOARD OF CONTROL
- Total calculated
- $0
- Hours/week
- 2
-
Jill StobberJILL STOBBER
TREASURER
- Total calculated
- $0
- Hours/week
- 2
-
Paul PedersenPAUL PEDERSEN
PRESIDENT ELECT
- Total calculated
- $0
- Hours/week
- 2
-
Cory HinkelCORY HINKEL
BOARD OF CONTROL
- Total calculated
- $0
- Hours/week
- 2
-
Daniel RetzkiDANIEL RETZKI
BOARD OF CONTROL
- Total calculated
- $0
- Hours/week
- 2
-
Dennis BirrDENNIS BIRR
BOARD OF CONTROL
- Total calculated
- $0
- Hours/week
- 2
-
Michael EndreasMICHAEL ENDREAS
BOARD OF CONTROL
- Total calculated
- $0
- Hours/week
- 2
-
Stephanie HauserSTEPHANIE HAUSER
EXECUTIVE DIRECTOR
- Total calculated
- $229,248
- From this org
- $174,556
- From related orgs
- $0
- Other
- $54,692
- Hours/week
- 50
Schedule J breakdown matched by us
- Base
- $170,040
- Bonus
- $0
- Other
- $4,516
- Deferred
- $22,000
- Nontaxable benefits
- $32,692
- Filer's total
- $229,248
-
Todd ClarkTODD CLARK
COMMUNICATIONS DIRECTOR
- Total calculated
- $186,788
- From this org
- $136,993
- From related orgs
- $0
- Other
- $49,795
- Hours/week
- 50
Schedule J breakdown matched by us
- Base
- $132,477
- Bonus
- $0
- Other
- $4,516
- Deferred
- $17,103
- Nontaxable benefits
- $32,692
- Filer's total
- $186,788
-
Thomas ShafranskiTHOMAS SHAFRANSKI
ASSISTANT DIRECTOR
- Total calculated
- $186,791
- From this org
- $146,596
- From related orgs
- $0
- Other
- $40,195
- Hours/week
- 50
Schedule J breakdown matched by us
- Base
- $141,804
- Bonus
- $0
- Other
- $4,792
- Deferred
- $18,147
- Nontaxable benefits
- $22,048
- Filer's total
- $186,791
-
Kate Peterson-AbiadKATE PETERSON-ABIAD
ASSISTANT DIRECTOR
- Total calculated
- $184,365
- From this org
- $134,804
- From related orgs
- $0
- Other
- $49,561
- Hours/week
- 50
Schedule J breakdown matched by us
- Base
- $130,528
- Bonus
- $0
- Other
- $4,276
- Deferred
- $16,869
- Nontaxable benefits
- $32,692
- Filer's total
- $184,365
-
Melmoth DowMELMOTH DOW
ASSISTANT DIRECTOR
- Total calculated
- $196,574
- From this org
- $142,648
- From related orgs
- $0
- Other
- $53,926
- Hours/week
- 50
Schedule J breakdown matched by us
- Base
- $138,468
- Bonus
- $0
- Other
- $4,180
- Deferred
- $16,571
- Nontaxable benefits
- $37,355
- Filer's total
- $196,574
-
Levar RidgewayLEVAR RIDGEWAY
ASSISTANT DIRECTOR
- Total calculated
- $167,690
- From this org
- $117,119
- From related orgs
- $0
- Other
- $50,571
- Hours/week
- 50
Schedule J breakdown matched by us
- Base
- $112,939
- Bonus
- $0
- Other
- $4,180
- Deferred
- $13,503
- Nontaxable benefits
- $37,068
- Filer's total
- $167,690
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 survey or study
- 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 I, LINE 4B
- THE ASSOCIATION'S SEPARATION PLAN FOR THE EXECUTIVE STAFF PROVIDES CERTAIN POST-RETIREMENT BENEFITS, INCLUDING HEALTH AND DENTAL INSURANCE, A MONTHLY ANNUITY SEPARATION PAY, AND LIFE INSURANCE.
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
- 31 January 2024
- IRS schema version
- 2022v5.0
- Source object
- 202430329349300948
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