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← MINNESOTA STATE HIGH SCHOOL LEAGUE

Form 990 for tax year 2023

Filed by MINNESOTA STATE HIGH SCHOOL LEAGUE.

Totals

Total revenue
$14,565,897
Total expenses
$13,971,140
Contributions and grants received
$2,751,439
Grants paid
$18,000
Program service revenue
$10,907,791
Investment income
$492,740
Other revenue
$413,927
Total assets, end of year
$12,732,746
Total liabilities, end of year
$4,802,439
Net assets or fund balances, end of year
$7,930,307
Program services expenses (Part IX)
$13,255,114
Management and general expenses
$716,026
Fundraising expenses
$0
Program service expenses (Part III)
$13,255,114

Program services were 94.9% 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)

    $321,648

  • 1f · All other contributions, gifts and grants

    $2,429,791

  • 1g · Noncash contributions included above

    $1,360,900

  • 2a · Program service revenue: State Tournaments

    total $7,806,218 · related or exempt $7,806,218 · unrelated business $0 · excluded $0

  • 2b · Program service revenue: Membership Service Fees

    total $2,290,810 · related or exempt $2,290,810 · unrelated business $0 · excluded $0

  • 2c · Program service revenue: Contest Officials Registrations

    total $409,665 · related or exempt $409,665 · unrelated business $0 · excluded $0

  • 2d · Program service revenue: Sale of Publications

    total $108,734 · related or exempt $108,734 · unrelated business $0 · excluded $0

  • 2e · Program service revenue: Coaches Education Courses

    total $162,175 · related or exempt $162,175 · unrelated business $0 · excluded $0

  • 2f · All other program service revenue

    total $130,189 · related or exempt $130,189 · unrelated business $0 · excluded $0

  • 3 · Investment income

    total $492,740 · related or exempt $0 · unrelated business $0 · excluded $492,740

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

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

  • 5 · Royalties

    total $413,927 · related or exempt $413,927 · 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.

  • 2 · Grants to domestic individuals

    total $18,000 · program services $18,000

  • 5 · Compensation of officers, directors and key employees

    total $307,663 · program services $153,831 · management and general $153,832

  • 7 · Other salaries and wages

    total $2,234,232 · program services $2,010,809 · management and general $223,423

  • 8 · Pension plan contributions

    total $286,216 · program services $257,594 · management and general $28,622

  • 9 · Other employee benefits

    total $695,542 · program services $625,988 · management and general $69,554

  • 10 · Payroll taxes

    total $209,793 · program services $188,814 · management and general $20,979

  • 11b · Fees: legal

    total $87,417 · program services $78,675 · management and general $8,742

  • 11c · Fees: accounting

    total $33,926 · management and general $33,926

  • 11d · Fees: lobbying

    total $73,808 · management and general $73,808

  • 11g · Fees: other

    total $576,702 · program services $561,835 · management and general $14,867

  • 13 · Office expenses

    total $203,550 · program services $183,195 · management and general $20,355

  • 14 · Information technology

    total $291,441 · program services $262,297 · management and general $29,144

  • 16 · Occupancy

    total $163,856 · program services $147,470 · management and general $16,386

  • 17 · Travel

    total $151,570 · program services $136,413 · management and general $15,157

  • 22 · Depreciation, depletion and amortization

    total $44,794 · program services $40,315 · management and general $4,479

  • 23 · Insurance

    total $1,008,851 · program services $1,008,851

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

    total $6,889,625 · program services $6,889,625 · management and general $0 · fundraising $0

  • 24b · Other expenses: Membership Services

    total $249,632 · program services $249,632 · management and general $0 · fundraising $0

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

    total $354,013 · program services $354,013 · management and general $0 · fundraising $0

  • 24d · Other expenses: Recognition Programs

    total $62,994 · program services $62,994 · management and general $0 · fundraising $0

  • 24e · All other expenses

    total $27,515 · program services $24,763 · management and general $2,752

Balance sheet

Part X, book values.

  • 2 · Savings and temporary cash investments

    beginning of year $861,697 · end of year $557,329

  • 4 · Accounts receivable

    beginning of year $622,189 · end of year $514,335

  • 9 · Prepaid expenses and deferred charges

    beginning of year $19,508 · end of year $18,816

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

    $2,196,808

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

    $1,630,029

  • 10c · Land, buildings and equipment, net

    beginning of year $580,903 · end of year $566,779

  • 12 · Investments: other securities

    beginning of year $8,716,665 · end of year $10,507,061

  • 15 · Other assets

    beginning of year $499,406 · end of year $568,426

  • 17 · Accounts payable and accrued expenses

    beginning of year $3,926,965 · end of year $4,767,572

  • 19 · Deferred revenue

    beginning of year $37,853 · end of year $34,867

  • 29 · Capital stock, trust principal or current funds

    beginning of year $7,335,550 · end of year $7,930,307

  • 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 · 2023

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 $10,581,833 · Revenue $7,918,862

  • 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 $1,932,913 · Revenue $2,399,544

  • 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 $740,368 · Grants $18,000 · Revenue $571,840

As filed on the 2023 return.

Listed in Part VII

  • Erich Martens

    Executive Director

    Total calculated
    $296,709
    From this org
    $232,043
    From related orgs
    $0
    Other
    $64,666
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $193,060
    Bonus
    $18,483
    Other
    $20,500
    Deferred
    $27,501
    Nontaxable benefits
    $45,949
    Filer's total
    $305,493

  • Bob Madison

    Associate Director

    Total calculated
    $234,082
    From this org
    $173,794
    From related orgs
    $0
    Other
    $60,288
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $173,794
    Bonus
    $0
    Other
    $0
    Deferred
    $22,593
    Nontaxable benefits
    $40,407
    Filer's total
    $236,794

  • Charles Campbell

    Associate Director

    Total calculated
    $217,515
    From this org
    $157,768
    From related orgs
    $0
    Other
    $59,747
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $157,768
    Bonus
    $0
    Other
    $0
    Deferred
    $20,510
    Nontaxable benefits
    $41,812
    Filer's total
    $220,090

  • Lisa Quednow

    Associate Director

    Total calculated
    $217,041
    From this org
    $157,768
    From related orgs
    $0
    Other
    $59,273
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $157,768
    Bonus
    $0
    Other
    $0
    Deferred
    $20,510
    Nontaxable benefits
    $41,338
    Filer's total
    $219,616

  • Richard Matter

    Director of Finance

    Total calculated
    $199,825
    From this org
    $151,144
    From related orgs
    $0
    Other
    $48,681
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $151,144
    Bonus
    $0
    Other
    $0
    Deferred
    $19,649
    Nontaxable benefits
    $31,276
    Filer's total
    $202,069

  • Laura Machenthun

    Director of Technology

    Total calculated
    $197,642
    From this org
    $142,126
    From related orgs
    $0
    Other
    $55,516
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $142,126
    Bonus
    $0
    Other
    $0
    Deferred
    $18,476
    Nontaxable benefits
    $39,284
    Filer's total
    $199,886

  • Kristi Peterson

    Board of Director

    Total calculated
    $0
    Hours/week
    2

  • LeRoy Staples Fairbanks

    Board of Director

    Total calculated
    $0
    Hours/week
    2

  • Brad ODonnell

    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, Treasurer

    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, 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, Vice President

    Total calculated
    $0
    Hours/week
    3

  • Dave Rocheleau

    Board of Director

    Total calculated
    $0
    Hours/week
    2

  • Jake Timm

    Board of Director

    Total calculated
    $0
    Hours/week
    2

  • Joe Fittante

    Board of Director

    Total calculated
    $0
    Hours/week
    2

  • Keith Cornell

    Board of Director

    Total calculated
    $0
    Hours/week
    2

  • Mike Hennen

    Board of Director

    Total calculated
    $0
    Hours/week
    2

  • Dr Renee Corneille

    Board of Director

    Total calculated
    $0
    Hours/week
    2

  • Jed Helwig

    Board of Director

    Total calculated
    $0
    Hours/week
    2

  • Mark Gitch

    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
2023
Filed
11 June 2025
IRS schema version
2023v6.0
Source object
202521629349301192

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