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← COLORADO HIGH SCHOOL ACTIVITIES ASSOCIATION

Form 990 for tax year 2023

Filed by COLORADO HIGH SCHOOL ACTIVITIES ASSOCIATION.

Totals

Total revenue
$6,903,834
Total expenses
$6,153,893
Contributions and grants received
$40,408
Grants paid
$0
Program service revenue
$5,464,338
Investment income
$104,615
Other revenue
$1,294,473
Total assets, end of year
$4,943,648
Total liabilities, end of year
$618,735
Net assets or fund balances, end of year
$4,324,913
Program services expenses (Part IX)
$3,520,985
Management and general expenses
$2,632,908
Fundraising expenses
$0
Program service expenses (Part III)
$3,520,985

Program services were 57.2% 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

    $40,408

  • 2a · Program service revenue: STUDENT PROGRAMS

    total $3,920,484 · related or exempt $3,920,484

  • 2b · Program service revenue: PARTICIPATION FEES

    total $960,309 · related or exempt $960,309

  • 2c · Program service revenue: MEMBERSHIP FEES

    total $358,038 · related or exempt $358,038

  • 2d · Program service revenue: OFFICIALS' REGISTRATION

    total $115,521 · related or exempt $115,521

  • 2e · Program service revenue: COACHING CERTIFICATION

    total $71,803 · related or exempt $71,803

  • 2f · All other program service revenue

    total $38,183 · related or exempt $38,183

  • 3 · Investment income

    total $104,615 · related or exempt $104,615

  • 5 · Royalties

    total $1,152,005 · excluded $1,152,005

  • 10a · Gross sales of inventory

    $30,101

  • 10b · Cost of goods sold

    $53,770

  • 10c · Net income from sales of inventory

    total -$23,669 · related or exempt -$23,669

  • 11a · Other revenue: REBATES

    total $92,400 · related or exempt $92,400

  • 11b · Other revenue: MISCELLANEOUS INCOME

    total $73,737 · related or exempt $73,737

  • 11e · Other revenue, total

    $166,137

Functional expenses

Part IX, the statement of functional expenses.

  • 5 · Compensation of officers, directors and key employees

    total $212,276 · program services $95,524 · management and general $116,752

  • 7 · Other salaries and wages

    total $1,646,233 · program services $740,805 · management and general $905,428

  • 8 · Pension plan contributions

    total $334,051 · program services $150,323 · management and general $183,728

  • 9 · Other employee benefits

    total $166,951 · program services $75,128 · management and general $91,823

  • 11b · Fees: legal

    total $22,869 · management and general $22,869

  • 11c · Fees: accounting

    total $54,161 · management and general $54,161

  • 11d · Fees: lobbying

    total $32,400 · management and general $32,400

  • 11g · Fees: other

    total $51,612 · program services $51,612

  • 12 · Advertising and promotion

    total $85,081 · management and general $85,081

  • 13 · Office expenses

    total $157,078 · management and general $157,078

  • 14 · Information technology

    total $106,324 · management and general $106,324

  • 16 · Occupancy

    total $92,775 · management and general $92,775

  • 17 · Travel

    total $93,247 · management and general $93,247

  • 19 · Conferences, conventions and meetings

    total $180,755 · program services $1,720 · management and general $179,035

  • 22 · Depreciation, depletion and amortization

    total $59,578 · management and general $59,578

  • 23 · Insurance

    total $192,334 · program services $3,847 · management and general $188,487

  • 24a · Other expenses: VENUE COSTS

    total $1,173,962 · program services $1,173,962

  • 24b · Other expenses: OFFICIALS

    total $416,413 · program services $403,921 · management and general $12,492

  • 24c · Other expenses: EVENT FOOD/TRAVEL

    total $293,876 · program services $293,876

  • 24d · Other expenses: EVENT PERSONNEL

    total $227,594 · program services $224,886 · management and general $2,708

  • 24e · All other expenses

    total $554,323 · program services $305,381 · management and general $248,942

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $853,650 · end of year $2,845,537

  • 2 · Savings and temporary cash investments

    beginning of year $2,130,698 · end of year $1,228,066

  • 4 · Accounts receivable

    beginning of year $440,174 · end of year $258,134

  • 9 · Prepaid expenses and deferred charges

    beginning of year $72,548 · end of year $20,152

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

    $1,534,440

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

    $1,112,966

  • 10c · Land, buildings and equipment, net

    beginning of year $465,669 · end of year $421,474

  • 15 · Other assets

    beginning of year $190,486 · end of year $170,285

  • 17 · Accounts payable and accrued expenses

    beginning of year $377,047 · end of year $442,603

  • 19 · Deferred revenue

    beginning of year $10,720 · end of year $5,847

  • 25 · Other liabilities

    beginning of year $190,486 · end of year $170,285

  • 27 · Net assets without donor restrictions

    beginning of year $3,574,972 · end of year $4,324,913

Mission and programs · 2023

Mission

INTERSCHOLASTIC ACTIVITIES ASSOCIATION OF 365 MEMBER SCHOOLS.

  • TOURNAMENTS AND MEETS: THE ASSOCIATION SETS COMPETITION SCHEDULES AND ADMINISTERS POST SEASON TOURNAMENTS, AS WELL AS UPHOLDS THE BYLAWS THAT PRESIDE OVER THE ASSOCIATION, ITS MEMBERS, AND ITS SPORTS AND ACTIVITIES.

    Expenses $3,195,957

  • FESTIVALS AND PROGRAMS: CHSAA ENCOURAGES MUSIC AND SPEECH AND DEBATE PARTICIPATION THROUGH HOSTING MUSIC FESTIVALS AND SPEECH AND DEBATE MEETS AND OTHER STUDENT ACTIVITIES DESIGNED TO ENCOURAGE STUDENT INVOLVEMENT.

    Expenses $197,470

  • STUDENT LEADERSHIP DIVISION: CHSAA DEVELOPS STUDENTS AND ENCOURAGES STUDENT INVOLVEMENT IN STUDENT LEADERSHIP ACTIVITIES IN ORDER TO BENEFIT THE STUDENT BODY OF SCHOOLS.

    Expenses $127,558

As filed on the 2023 return.

Listed in Part VII

  • Michael Krueger

    COMMISSIONER

    Total calculated
    $198,960
    From this org
    $161,588
    From related orgs
    $0
    Other
    $37,372
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $161,588
    Bonus
    not reported
    Other
    not reported
    Deferred
    $34,845
    Nontaxable benefits
    $2,527
    Filer's total
    $198,960

  • Bethany Brookens

    ASSOCIATE CO

    Total calculated
    $162,641
    From this org
    $125,100
    From related orgs
    $0
    Other
    $37,541
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $125,100
    Bonus
    not reported
    Other
    not reported
    Deferred
    $26,977
    Nontaxable benefits
    $10,564
    Filer's total
    $162,641

  • Sarah Vernon-Brunner

    FINANCE DIRE

    Total calculated
    $156,243
    From this org
    $119,888
    From related orgs
    $0
    Other
    $36,355
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $119,888
    Bonus
    not reported
    Other
    not reported
    Deferred
    $25,853
    Nontaxable benefits
    $10,502
    Filer's total
    $156,243

  • Justin Saylor

    ASSISTANT CO

    Total calculated
    $144,899
    From this org
    $110,505
    From related orgs
    $0
    Other
    $34,394
    Hours/week
    40

  • Jennier Robers-Uhlig

    ASSISTANT CO

    Total calculated
    $141,950
    From this org
    $108,079
    From related orgs
    $0
    Other
    $33,871
    Hours/week
    40

  • Rashaan Davis

    ASSISTANT CO

    Total calculated
    $138,696
    From this org
    $104,814
    From related orgs
    $0
    Other
    $33,882
    Hours/week
    40

  • Ryan West

    PRESIDENT

    Total calculated
    $0
    Hours/week
    2

  • Ty Gray

    DISTRICT 1

    Total calculated
    $0
    Hours/week
    2

  • Joe Brown

    DISTRICT 2

    Total calculated
    $0
    Hours/week
    2

  • Sara Crawford

    DISTRICT 3

    Total calculated
    $0
    Hours/week
    2

  • Cameron Wright

    DISTRICT 4

    Total calculated
    $0
    Hours/week
    2

  • Shawn Terry

    DISTRICT 5

    Total calculated
    $0
    Hours/week
    2

  • Jim Flanigan

    DISTRICT 6

    Total calculated
    $0
    Hours/week
    2

  • Jimmy Porter

    DISTRICT 7

    Total calculated
    $0
    Hours/week
    2

  • Elizabeth Jameson

    DISTRICT 8

    Total calculated
    $0
    Hours/week
    2

  • Alfie Lotrich

    DISTRICT 9

    Total calculated
    $0
    Hours/week
    2

  • Mike Jobman

    DISTRICT 10

    Total calculated
    $0
    Hours/week
    2

  • Sybil Booker

    AT-LARGE

    Total calculated
    $0
    Hours/week
    2

  • Dr Emma Rae Martinez

    AT-LARGE

    Total calculated
    $0
    Hours/week
    2

  • Wendy Dunaway

    DIRECTOR

    Total calculated
    $0
    Hours/week
    2

  • Robert Framel

    DIRECTOR

    Total calculated
    $0
    Hours/week
    2

  • Tony Exum

    DIRECTOR

    Total calculated
    $0
    Hours/week
    2

  • Alex Halpern

    DIRECTOR

    Total calculated
    $0
    Hours/week
    2

  • Ryan Silva

    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 · Compensation survey or study
  • 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
2023
Filed
5 May 2025
IRS schema version
2023v6.0
Source object
202531269349303703

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