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← KANSAS STATE HIGH SCHOOL ACTIVITIES ASSOCIATION

Form 990 for tax year 2022

Filed by KANSAS STATE HIGH SCHOOL ACTIVITIES ASSOCIATION.

Totals

Total revenue
$7,242,873
Total expenses
$6,732,787
Contributions and grants received
$4,263
Grants paid
$73,700
Program service revenue
$6,232,251
Investment income
$170,392
Other revenue
$835,967
Total assets, end of year
$10,945,222
Total liabilities, end of year
$228,996
Net assets or fund balances, end of year
$10,716,226
Program services expenses (Part IX)
$4,926,912
Management and general expenses
$1,805,875
Fundraising expenses
$0
Program service expenses (Part III)
$4,926,912

Program services were 73.2% 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

    $4,263

  • 2a · Program service revenue: Activity fees

    total $5,965,851 · related or exempt $5,965,851

  • 2b · Program service revenue: Membership dues

    total $266,400 · related or exempt $266,400

  • 3 · Investment income

    total $186,640 · excluded $186,640

  • 5 · Royalties

    total $233,945 · excluded $233,945

  • 7a · Gross sales of assets other than inventory

    securities $456,145 · other assets $40,000

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

    securities $475,374 · other assets $37,019

  • 7c · Gain or loss

    securities -$19,229 · other assets $2,981

  • 7d · Net gain or loss

    total -$16,248 · excluded -$16,248

  • 11a · Other revenue: Broadcast Fees

    total $418,575 · excluded $418,575

  • 11b · Other revenue: Program sales

    total $19,165 · unrelated business $19,165

  • 11c · Other revenue: Educational materials

    total $137 · related or exempt $137

  • 11d · All other revenue

    total $164,145 · related or exempt $164,145

  • 11e · Other revenue, total

    $602,022

Functional expenses

Part IX, the statement of functional expenses.

  • 2 · Grants to domestic individuals

    total $73,700 · program services $73,700

  • 5 · Compensation of officers, directors and key employees

    total $225,697 · program services $33,855 · management and general $191,842

  • 7 · Other salaries and wages

    total $1,913,438 · program services $944,473 · management and general $968,965

  • 8 · Pension plan contributions

    total $267,064 · program services $149,556 · management and general $117,508

  • 9 · Other employee benefits

    total $34,254 · program services $19,182 · management and general $15,072

  • 10 · Payroll taxes

    total $149,932 · program services $83,962 · management and general $65,970

  • 11a · Fees: management

    total $7,154 · management and general $7,154

  • 11f · Fees: investment management

    total $18,118 · management and general $18,118

  • 11g · Fees: other

    total $21,534 · management and general $21,534

  • 13 · Office expenses

    total $34,468 · program services $17,976 · management and general $16,492

  • 14 · Information technology

    total $53,702 · program services $30,073 · management and general $23,629

  • 16 · Occupancy

    total $47,534 · program services $26,619 · management and general $20,915

  • 17 · Travel

    total $25,169 · program services $21,394 · management and general $3,775

  • 19 · Conferences, conventions and meetings

    total $75,710 · program services $24,623 · management and general $51,087

  • 22 · Depreciation, depletion and amortization

    total $176,358 · program services $98,760 · management and general $77,598

  • 23 · Insurance

    total $47,799 · program services $6,420 · management and general $41,379

  • 24a · Other expenses: Costs to sponsor school

    total $3,321,189 · program services $3,275,906 · management and general $45,283

  • 24b · Other expenses: Postage and shipping

    total $61,500 · program services $30,750 · management and general $30,750

  • 24c · Other expenses: Building maintenance &

    total $60,530 · program services $30,610 · management and general $29,920

  • 24d · Other expenses: Printing and publicatio

    total $46,360 · program services $23,180 · management and general $23,180

  • 24e · All other expenses

    total $71,577 · program services $35,873 · management and general $35,704

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $57,658 · end of year $151,882

  • 2 · Savings and temporary cash investments

    beginning of year $3,147,024 · end of year $3,044,151

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

    $5,305,096

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

    $2,927,730

  • 10c · Land, buildings and equipment, net

    beginning of year $2,367,461 · end of year $2,377,366

  • 11 · Investments: publicly traded securities

    beginning of year $4,932,499 · end of year $5,371,823

  • 17 · Accounts payable and accrued expenses

    beginning of year $7,138 · end of year $4,980

  • 19 · Deferred revenue

    beginning of year $269,144 · end of year $224,016

  • 29 · Capital stock, trust principal or current funds

    beginning of year $3,836,184 · end of year $4,513,068

  • 30 · Paid-in or capital surplus, or land, building or equipment fund

    beginning of year $5,765,580 · end of year $5,613,906

  • 31 · Retained earnings, endowment or other funds

    beginning of year $626,596 · end of year $589,252

Mission and programs · 2022

Mission

The Kansas State High School Activities Association advocates principles and sponsors services which assure that the state's junior and senior high school students gain a balanced preparation for life, work, and post-secondary education. Principles advocated by the association are promotion of scholastic achievement as a fundamental basis for a well-balanced activity program, and development of effective citizenship through the practice of good sportsmanship.

Activities or mission (Part I)

To sponsor athletic and educational events.The athletic and educational events are for member junior and senior high schools in the state of Kansas.

  • Sponsor athletic tournaments and educational workshops for the member junior and senior high schools in the state of Kansas.

    Expenses $4,926,912 · Grants $73,700 · Revenue $6,396,533

As filed on the 2022 return. The filer continues this part on Schedule O, which is not shown here.

Listed in Part VII

  • Roger Perkins

    President

    Total calculated
    $0
    Hours/week
    1

  • David Abel

    Board Member

    Total calculated
    $0
    Hours/week
    1

  • Justin Briggs

    Board Member

    Total calculated
    $0
    Hours/week
    1

  • Deena Horst

    Board Member

    Total calculated
    $0
    Hours/week
    1

  • Sean Spoonts

    Board Member

    Total calculated
    $0
    Hours/week
    1

  • Mike Kastle

    Vice-President

    Total calculated
    $0
    Hours/week
    1

  • Drew Thon

    Secretary/Treasurer

    Total calculated
    $0
    Hours/week
    1

  • Ben Mitchell

    Board Member

    Total calculated
    $0
    Hours/week
    1

  • Tammie Romstad

    Board Member

    Total calculated
    $0
    Hours/week
    1

  • Justin Seuser

    Board Member

    Total calculated
    $0
    Hours/week
    1

  • Delvin Strecker

    Board Member

    Total calculated
    $0
    Hours/week
    1

  • Paul Zuzelski

    Board Member

    Total calculated
    $0
    Hours/week
    1

  • William Faflick

    Executive Director

    Total calculated
    $229,474
    From this org
    $201,921
    From related orgs
    $0
    Other
    $27,553
    Hours/week
    50

    Schedule J breakdown matched by us

    Base
    $201,921
    Bonus
    $0
    Other
    $0
    Deferred
    $26,698
    Nontaxable benefits
    $855
    Filer's total
    $229,474

  • Brent Unruh

    Director of Operations

    Total calculated
    $118,995
    From this org
    $102,660
    From related orgs
    $0
    Other
    $16,335
    Hours/week
    40

  • Francine J Martin

    Asst Executive Director

    Total calculated
    $162,355
    From this org
    $132,215
    From related orgs
    $0
    Other
    $30,140
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $132,215
    Bonus
    $0
    Other
    $0
    Deferred
    $17,474
    Nontaxable benefits
    $12,666
    Filer's total
    $162,355

  • Mark Lentz

    Asst Executive Director

    Total calculated
    $147,168
    From this org
    $127,543
    From related orgs
    $0
    Other
    $19,625
    Hours/week
    40

  • Craig Manteuffel

    Asst Executive Director

    Total calculated
    $132,577
    From this org
    $117,089
    From related orgs
    $0
    Other
    $15,488
    Hours/week
    40

  • Rodney Garman

    Asst Executive Director

    Total calculated
    $134,873
    From this org
    $111,506
    From related orgs
    $0
    Other
    $23,367
    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 · Compensation committee
  • 3 · Written employment contract
  • 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
2022
Filed
3 October 2023
IRS schema version
2022v5.0
Source object
202302919349300415

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