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Nonprofiteer
← IOWA GIRLS HIGH SCHOOL ATHLETIC UNION

Form 990 for tax year 2023

Filed by IOWA GIRLS HIGH SCHOOL ATHLETIC UNION.

Totals

Total revenue
$4,624,044
Total expenses
$4,720,870
Contributions and grants received
$458,329
Grants paid
$28,750
Program service revenue
$4,030,322
Investment income
$135,393
Other revenue
$0
Total assets, end of year
$5,906,034
Total liabilities, end of year
$574,687
Net assets or fund balances, end of year
$5,331,347
Program services expenses (Part IX)
$3,998,568
Management and general expenses
$722,302
Fundraising expenses
$0
Program service expenses (Part III)
$3,998,568

Program services were 84.7% 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

    $458,329

  • 1g · Noncash contributions included above

    $26,054

  • 2a · Program service revenue: ATHLETIC PROGRAMS

    total $4,008,025 · related or exempt $4,008,025

  • 2b · Program service revenue: PROGRAM ADVERTISING

    total $22,297 · unrelated business $22,297

  • 3 · Investment income

    total $152,835 · excluded $152,835

  • 7a · Gross sales of assets other than inventory

    securities $204,804

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

    securities $222,246

  • 7c · Gain or loss

    securities -$17,442

  • 7d · Net gain or loss

    total -$17,442 · excluded -$17,442

Functional expenses

Part IX, the statement of functional expenses.

  • 2 · Grants to domestic individuals

    total $28,750 · program services $28,750

  • 5 · Compensation of officers, directors and key employees

    total $650,347 · program services $303,504 · management and general $346,843

  • 7 · Other salaries and wages

    total $607,858 · program services $607,858

  • 8 · Pension plan contributions

    total $72,803 · program services $31,077 · management and general $41,726

  • 9 · Other employee benefits

    total $85,186 · program services $44,671 · management and general $40,515

  • 10 · Payroll taxes

    total $86,531 · program services $59,706 · management and general $26,825

  • 11b · Fees: legal

    total $1,620 · management and general $1,620

  • 11c · Fees: accounting

    total $16,240 · management and general $16,240

  • 11f · Fees: investment management

    total $25,040 · management and general $25,040

  • 13 · Office expenses

    total $19,584 · program services $13,513 · management and general $6,071

  • 16 · Occupancy

    total $162,976 · program services $112,453 · management and general $50,523

  • 17 · Travel

    total $44,572 · program services $30,754 · management and general $13,818

  • 22 · Depreciation, depletion and amortization

    total $17,342 · program services $11,968 · management and general $5,374

  • 23 · Insurance

    total $69,847 · program services $48,195 · management and general $21,652

  • 24a · Other expenses: DIRECT ACTIVITIES EXPEN

    total $2,559,587 · program services $2,559,587

  • 24b · Other expenses: MISCELLANEOUS EXP

    total $165,444 · program services $114,155 · management and general $51,289

  • 24c · Other expenses: COMMITTEES & COUNCILS

    total $81,939 · program services $14,986 · management and general $66,953

  • 24d · Other expenses: POSTAGE & DELIVERY

    total $16,761 · program services $11,565 · management and general $5,196

  • 24e · All other expenses

    total $8,443 · program services $5,826 · management and general $2,617

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $1,003,542 · end of year $853,259

  • 2 · Savings and temporary cash investments

    beginning of year $963,925 · end of year $759,626

  • 4 · Accounts receivable

    beginning of year $225,703 · end of year $294,677

  • 8 · Inventories for sale or use

    beginning of year $4,881 · end of year $3,464

  • 9 · Prepaid expenses and deferred charges

    beginning of year $43,219 · end of year $35,547

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

    $420,188

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

    $209,847

  • 10c · Land, buildings and equipment, net

    beginning of year $38,163 · end of year $210,341

  • 11 · Investments: publicly traded securities

    beginning of year $2,960,242 · end of year $3,259,550

  • 15 · Other assets

    beginning of year $570,340 · end of year $489,570

  • 17 · Accounts payable and accrued expenses

    beginning of year $48,712 · end of year $51,075

  • 19 · Deferred revenue

    beginning of year $49,377 · end of year $34,042

  • 25 · Other liabilities

    beginning of year $549,966 · end of year $489,570

  • 27 · Net assets without donor restrictions

    beginning of year $5,136,453 · end of year $5,307,812

  • 28 · Net assets with donor restrictions

    beginning of year $25,507 · end of year $23,535

Mission and programs · 2023

Mission

TO PROMOTE, DIRECT, PROTECT AND REGULATE AMATEUR INTERSCHOLASTIC ATHLETIC RELATIONSHIPS FOR JUNIOR HIGH AND SECONDARY GIRLS BETWEEN MEMBER SCHOOLS AND TO STIMULATE FAIR PLAY, FRIENDLY RIVALRY AND GOOD SPORTSMANSHIP AMONG CONTESTANTS, SCHOOLS AND COMMUNITIES THROUGH THE STATE OF IOWA.

Activities or mission (Part I)

TO PROMOTE IOWA GIRLS' ATHLETICS.

  • PROVIDE A VARIETY OF STATE AND DISTRICT TOURNAMENTS FOR WOMEN'S HIGH SCHOOL SPORTS.

    Expenses $3,998,568 · Grants $28,750 · Revenue $4,008,025

As filed on the 2023 return. The filer continues this part on Schedule O, which is not shown here.

Listed in Part VII

  • Travis Fleshner

    DIRECTOR

    Total calculated
    $0
    Hours/week
    4

  • Russ Adams

    PRESIDENT

    Total calculated
    $0
    Hours/week
    4

  • Greg Dufoe

    DIRECTOR

    Total calculated
    $0
    Hours/week
    4

  • Jennifer Donels

    TREASURER

    Total calculated
    $0
    Hours/week
    4

  • Zach Clark

    DIRECTOR

    Total calculated
    $0
    Hours/week
    4

  • Tonya Moe

    DIRECTOR

    Total calculated
    $0
    Hours/week
    4

  • Ron Fadness

    DIRECTOR

    Total calculated
    $0
    Hours/week
    4

  • Jean Berger

    FORMER EXECUTIVE DIRECTOR

    Total calculated
    $247,659
    From this org
    $209,522
    From related orgs
    $0
    Other
    $38,137
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $209,522
    Bonus
    $0
    Other
    $0
    Deferred
    $24,510
    Nontaxable benefits
    $13,627
    Filer's total
    $247,659

  • Erin Gerlich

    EXECUTIVE DIRECTOR

    Total calculated
    $126,373
    From this org
    $103,465
    From related orgs
    $0
    Other
    $22,908
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $103,465
    Bonus
    $0
    Other
    $0
    Deferred
    $13,262
    Nontaxable benefits
    $9,646
    Filer's total
    $126,373

  • Gary Ross

    HIGHLY COMP EMPLOYEE

    Total calculated
    $128,100
    From this org
    $107,273
    From related orgs
    $0
    Other
    $20,827
    Hours/week
    40

  • Stacy Hansen

    HIGHLY COMP EMPLOYEE

    Total calculated
    $127,697
    From this org
    $102,265
    From related orgs
    $0
    Other
    $25,432
    Hours/week
    40

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 · 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
7 November 2024
IRS schema version
2023v5.1
Source object
202433179349302233

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