Form 990 for tax year 2024
Filed by COLORADO HIGH SCHOOL ACTIVITIES ASSOCIATION.
Totals
- Total revenue
- $6,872,573
- Total expenses
- $6,657,039
- Contributions and grants received
- $12,000
- Grants paid
- $0
- Program service revenue
- $5,283,863
- Investment income
- $177,755
- Other revenue
- $1,398,955
- Total assets, end of year
- $5,114,376
- Total liabilities, end of year
- $573,929
- Net assets or fund balances, end of year
- $4,540,447
- Program services expenses (Part IX)
- $3,813,373
- Management and general expenses
- $2,843,666
- Fundraising expenses
- $0
- Program service expenses (Part III)
- $3,813,373
Program services were 57.3% 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
$12,000
-
1g · Noncash contributions included above
$12,000
-
2a · Program service revenue: STUDENT PROGRAMS
total $3,115,806 · related or exempt $3,115,806
-
2b · Program service revenue: PARTICIPATION FEES
total $1,008,149 · related or exempt $1,008,149
-
2c · Program service revenue: MEMBERSHIP FEES
total $918,243 · related or exempt $918,243
-
2d · Program service revenue: OFFICIALS' REGISTRATION
total $122,582 · related or exempt $122,582
-
2e · Program service revenue: COACHING CERTIFICATION
total $77,501 · related or exempt $77,501
-
2f · All other program service revenue
total $41,582 · related or exempt $41,582
-
3 · Investment income
total $177,755 · related or exempt $177,755
-
5 · Royalties
total $1,335,988 · excluded $1,335,988
-
10a · Gross sales of inventory
$39,224
-
10c · Net income from sales of inventory
total $39,224 · related or exempt $39,224
-
11a · Other revenue: MISCELLANEOUS INCOME
total $23,743 · related or exempt $23,743
-
11e · Other revenue, total
$23,743
Functional expenses
Part IX, the statement of functional expenses.
-
5 · Compensation of officers, directors and key employees
total $228,551 · program services $104,666 · management and general $123,885
-
7 · Other salaries and wages
total $1,711,563 · program services $783,768 · management and general $927,795
-
8 · Pension plan contributions
total $359,119 · program services $161,604 · management and general $197,515
-
9 · Other employee benefits
total $205,101 · program services $92,296 · management and general $112,805
-
10 · Payroll taxes
total $26,761 · program services $12,042 · management and general $14,719
-
11b · Fees: legal
total $59,477 · management and general $59,477
-
11c · Fees: accounting
total $24,542 · management and general $24,542
-
11d · Fees: lobbying
total $37,200 · management and general $37,200
-
11g · Fees: other
total $39,533 · program services $17,790 · management and general $21,743
-
12 · Advertising and promotion
total $110,329 · management and general $110,329
-
13 · Office expenses
total $118,599 · management and general $118,599
-
14 · Information technology
total $115,553 · management and general $115,553
-
16 · Occupancy
total $96,651 · management and general $96,651
-
17 · Travel
total $140,223 · management and general $140,223
-
19 · Conferences, conventions and meetings
total $70,654 · management and general $70,654
-
22 · Depreciation, depletion and amortization
total $55,450 · management and general $55,450
-
23 · Insurance
total $181,939 · management and general $181,939
-
24a · Other expenses: VENUE COSTS
total $1,310,306 · program services $1,310,306
-
24b · Other expenses: EVENT PERSONNEL
total $661,701 · program services $661,701
-
24c · Other expenses: EVENT FOOD/TRAVEL
total $341,296 · program services $341,296
-
24d · Other expenses: HOSTED PROGRAMS
total $194,411 · management and general $194,411
-
24e · All other expenses
total $568,080 · program services $327,904 · management and general $240,176
Balance sheet
Part X, book values.
-
1 · Cash, non-interest-bearing
beginning of year $2,845,537 · end of year $2,874,544
-
2 · Savings and temporary cash investments
beginning of year $1,228,066 · end of year $1,556,856
-
4 · Accounts receivable
beginning of year $258,134 · end of year $161,439
-
9 · Prepaid expenses and deferred charges
beginning of year $20,152 · end of year $21,219
-
10a · Land, buildings and equipment: cost or other basis
$1,499,185
-
10b · Land, buildings and equipment: accumulated depreciation
$1,133,161
-
10c · Land, buildings and equipment, net
beginning of year $421,474 · end of year $366,024
-
15 · Other assets
beginning of year $170,285 · end of year $134,294
-
17 · Accounts payable and accrued expenses
beginning of year $442,603 · end of year $435,202
-
19 · Deferred revenue
beginning of year $5,847 · end of year $4,433
-
25 · Other liabilities
beginning of year $170,285 · end of year $134,294
-
27 · Net assets without donor restrictions
beginning of year $4,324,913 · end of year $4,540,447
Mission and programs · 2024
Mission
INTERSCHOLASTIC ACTIVITIES ASSOCIATION OF 365 MEMBER SCHOOLS.
-
TOURNAMENT AND MEETS: THE ASSOCIATION ADMINISTERS POSTSEASON SCHEDULES AND EVENTS, INCLUDING CHAMPIONSHIPS. THE ASSOCIATION UPHOLDS THE BYLAWS THAT PRESIDE OVER THE ASSOCIATION, ITS MEMBERS, AND ITS SPORTS AND ACTIVITIES.
Expenses $3,485,418 · Revenue $5,124,537
-
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 $187,026 · Revenue $108,926
-
STUDENT LEADERSHIP DIVISION: CHSAA ADMINISTERS STUDENT LEADERSHIP DEVELOPMENT AND ACTIVITIES TO PROMOTE STUDENT LEADERSHIP WITHIN SCHOOLS AND WITHIN ACTIVITIES AND ATHLETICS.
Expenses $140,929 · Revenue $50,400
As filed on the 2024 return.
Listed in Part VII
-
Michael KruegerMICHAEL KRUEGER
COMMISSIONER
- Total calculated
- $219,533
- From this org
- $174,986
- From related orgs
- $0
- Other
- $44,547
- Hours/week
- 40
Schedule J breakdown matched by us
- Base
- $174,986
- Bonus
- not reported
- Other
- not reported
- Deferred
- $38,481
- Nontaxable benefits
- $6,066
- Filer's total
- $219,533
-
Bethany BrookensBETHANY BROOKENS
ASSOCIATE CO
- Total calculated
- $165,277
- From this org
- $135,473
- From related orgs
- $0
- Other
- $29,804
- Hours/week
- 40
Schedule J breakdown matched by us
- Base
- $135,473
- Bonus
- not reported
- Other
- not reported
- Deferred
- $29,804
- Nontaxable benefits
- not reported
- Filer's total
- $165,277
-
Sarah Vernon-BrunnerSARAH VERNON-BRUNNER
FINANCE DIRE
- Total calculated
- $158,390
- From this org
- $129,828
- From related orgs
- $0
- Other
- $28,562
- Hours/week
- 40
Schedule J breakdown matched by us
- Base
- $129,828
- Bonus
- not reported
- Other
- not reported
- Deferred
- $28,562
- Nontaxable benefits
- not reported
- Filer's total
- $158,390
-
Justin SaylorJUSTIN SAYLOR
ASSISTANT CO
- Total calculated
- $145,995
- From this org
- $119,668
- From related orgs
- $0
- Other
- $26,327
- Hours/week
- 40
-
John R CaseyJOHN R CASEY
ASSISTANT CO
- Total calculated
- $145,836
- From this org
- $119,538
- From related orgs
- $0
- Other
- $26,298
- Hours/week
- 40
-
Jennifer Robers-UhligJENNIFER ROBERS-UHLIG
ASSISTANT CO
- Total calculated
- $143,391
- From this org
- $117,534
- From related orgs
- $0
- Other
- $25,857
- Hours/week
- 40
-
Ryan WestRYAN WEST
PRESIDENT
- Total calculated
- $0
- Hours/week
- 2
-
Ty GrayTY GRAY
DISTRICT 1
- Total calculated
- $0
- Hours/week
- 2
-
Joe BrownJOE BROWN
DISTRICT 2
- Total calculated
- $0
- Hours/week
- 2
-
Sara CrawfordSARA CRAWFORD
DISTRICT 3
- Total calculated
- $0
- Hours/week
- 2
-
Jimmy PorterJIMMY PORTER
DISTRICT 4
- Total calculated
- $0
- Hours/week
- 2
-
Jeff HollwayJEFF HOLLWAY
DISTRICT 5
- Total calculated
- $0
- Hours/week
- 2
-
Jim FlaniganJIM FLANIGAN
DISTRICT 6
- Total calculated
- $0
- Hours/week
- 2
-
Cameron WrightCAMERON WRIGHT
DISTRICT 7
- Total calculated
- $0
- Hours/week
- 2
-
Elizabeth JamesonELIZABETH JAMESON
DISTRICT 8
- Total calculated
- $0
- Hours/week
- 2
-
Alfie LotrichALFIE LOTRICH
DISTRICT 9
- Total calculated
- $0
- Hours/week
- 2
-
Mike JobmanMIKE JOBMAN
DISTRICT 10
- Total calculated
- $0
- Hours/week
- 2
-
Heidi VoehringerHEIDI VOEHRINGER
AT-LARGE
- Total calculated
- $0
- Hours/week
- 2
-
Sybil BookerSYBIL BOOKER
AT-LARGE
- Total calculated
- $0
- Hours/week
- 2
-
Kristie DuranKRISTIE DURAN
AT-LARGE
- Total calculated
- $0
- Hours/week
- 2
-
Wendy DunawayWENDY DUNAWAY
DIRECTOR
- Total calculated
- $0
- Hours/week
- 2
-
Robert FramelROBERT FRAMEL
DIRECTOR
- Total calculated
- $0
- Hours/week
- 2
-
Ryan SilvaRYAN SILVA
DIRECTOR
- Total calculated
- $0
- Hours/week
- 2
-
Nancy HopperNANCY HOPPER
DIRECTOR
- Total calculated
- $0
- Hours/week
- 2
-
Tony ExumTONY EXUM
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
- 2024
- Filed
- 4 March 2026
- IRS schema version
- 2024v5.0
- Source object
- 202620659349300322
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