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← NATIONAL FEDERATION OF STATE HIGH SCHOOL ASSOCIATIONS

Form 990 for tax year 2023

Filed by NATIONAL FEDERATION OF STATE HIGH SCHOOL ASSOCIATIONS.

Totals

Total revenue
$18,029,840
Total expenses
$18,269,784
Contributions and grants received
$2,297,912
Grants paid
$458,241
Program service revenue
$11,107,773
Investment income
$731,027
Other revenue
$3,893,128
Total assets, end of year
$32,622,210
Total liabilities, end of year
$3,090,473
Net assets or fund balances, end of year
$29,531,737
Program services expenses (Part IX)
$15,378,186
Management and general expenses
$2,809,421
Fundraising expenses
$82,177
Program service expenses (Part III)
$15,378,186

Program services were 84.2% 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.

  • 1b · Membership dues

    $2,297,912

  • 2a · Program service revenue: REGISTRATION AND FEES

    total $5,712,842 · related or exempt $5,712,842

  • 2b · Program service revenue: PUBLICATION SALES

    total $4,302,970 · related or exempt $4,302,970

  • 2c · Program service revenue: ADVERTISING

    total $895,011 · unrelated business $895,011

  • 2d · Program service revenue: SANCTIONING REVENUE

    total $196,950 · related or exempt $196,950

  • 2f · All other program service revenue

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

  • 3 · Investment income

    total $766,451 · excluded $766,451

  • 5 · Royalties

    total $3,395,356 · excluded $3,395,356

  • 6c · Rental income or loss

    real property $0 · personal property $0

  • 7a · Gross sales of assets other than inventory

    securities $5,976,414

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

    securities $6,011,838

  • 7c · Gain or loss

    securities -$35,424 · other assets $0

  • 7d · Net gain or loss

    total -$35,424 · excluded -$35,424

  • 11a · Other revenue: NFHS NETWORK HOLDINGS, LLC

    total $497,772 · unrelated business $497,772

  • 11d · All other revenue

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

  • 11e · Other revenue, total

    $497,772

Functional expenses

Part IX, the statement of functional expenses.

  • 1 · Grants to domestic organizations and governments

    total $458,241 · program services $458,241

  • 5 · Compensation of officers, directors and key employees

    total $1,407,885 · program services $1,094,937 · management and general $234,827 · fundraising $78,121

  • 7 · Other salaries and wages

    total $3,083,245 · program services $2,538,766 · management and general $544,479

  • 8 · Pension plan contributions

    total $336,703 · program services $277,244 · management and general $59,459

  • 9 · Other employee benefits

    total $877,314 · program services $722,387 · management and general $154,927

  • 10 · Payroll taxes

    total $300,822 · program services $244,359 · management and general $52,407 · fundraising $4,056

  • 11b · Fees: legal

    total $128,447 · management and general $128,447

  • 11c · Fees: accounting

    total $89,076 · management and general $89,076

  • 11f · Fees: investment management

    total $141,574 · program services $67,956 · management and general $73,618

  • 11g · Fees: other

    total $417,591 · program services $343,970 · management and general $73,621 · fundraising $0

  • 12 · Advertising and promotion

    total $714,869 · program services $714,869

  • 13 · Office expenses

    total $1,036,513 · program services $852,451 · management and general $184,062

  • 14 · Information technology

    total $1,430,877 · program services $1,149,603 · management and general $281,274

  • 15 · Royalties

    total $250,021 · program services $49,391 · management and general $200,630

  • 16 · Occupancy

    total $146,980 · program services $110,235 · management and general $36,745

  • 17 · Travel

    total $3,943,969 · program services $3,633,316 · management and general $310,653

  • 22 · Depreciation, depletion and amortization

    total $200,400 · program services $150,300 · management and general $50,100

  • 23 · Insurance

    total $961,877 · program services $843,172 · management and general $118,705

  • 24a · Other expenses: COST OF GOODS SOLD

    total $1,776,397 · program services $1,776,397

  • 24b · Other expenses: MISCELLANEOUS

    total $369,666 · program services $227,408 · management and general $142,258

  • 24c · Other expenses: DUES & SUBSCRIPTIONS

    total $105,578 · program services $90,405 · management and general $15,173

  • 24d · Other expenses: AWARDS & GIFTS

    total $91,739 · program services $32,779 · management and general $58,960

  • 24e · All other expenses

    total $0 · program services $0 · management and general $0 · fundraising $0

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $183 · end of year $61

  • 2 · Savings and temporary cash investments

    beginning of year $7,067,691 · end of year $6,842,585

  • 4 · Accounts receivable

    beginning of year $2,108,297 · end of year $1,941,199

  • 5 · Loans and receivables from officers and key people

    beginning of year $0 · end of year $0

  • 6 · Loans and receivables from disqualified persons

    beginning of year $0 · end of year $0

  • 7 · Other notes and loans receivable

    beginning of year $5,886,692 · end of year $5,663,000

  • 8 · Inventories for sale or use

    beginning of year $193,796 · end of year $185,184

  • 9 · Prepaid expenses and deferred charges

    beginning of year $847,414 · end of year $1,013,840

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

    $3,345,057

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

    $2,866,852

  • 10c · Land, buildings and equipment, net

    beginning of year $408,278 · end of year $478,205

  • 11 · Investments: publicly traded securities

    beginning of year $14,977,390 · end of year $16,192,135

  • 12 · Investments: other securities

    beginning of year $239,974 · end of year $215,258

  • 13 · Investments: program-related

    beginning of year $0

  • 15 · Other assets

    beginning of year $81,148 · end of year $90,743

  • 17 · Accounts payable and accrued expenses

    beginning of year $2,084,028 · end of year $2,326,334

  • 19 · Deferred revenue

    beginning of year $509,184 · end of year $543,192

  • 22 · Loans and payables to officers and key people

    beginning of year $0 · end of year $0

  • 25 · Other liabilities

    beginning of year $166,306 · end of year $220,947

  • 27 · Net assets without donor restrictions

    beginning of year $29,051,345 · end of year $29,531,737

Mission and programs · 2023

Mission

THE NFHS WORKS TO PROTECT, SERVE AND ENHANCE INTERSCHOLASTIC PROGRAMS SUPPORTING HIGH SCHOOL ATHLETICS AND FINE ARTS, SERVING APPROXIMATELY 12 MILLION PARTICIPANTS.

Activities or mission (Part I)

THE NFHS WORKS TO PROTECT, SERVE, AND ENHANCE INTERSCHOLASTIC PROGRAMS SUPPORTING HIGH SCHOOL ATHLETICS AND FINE ARTS, SERVING APPROXIMATELY 12 MILLION PARTICIPANTS.

  • PROVIDE INFORMATION AND ASSISTANCE TO HIGH SCHOOL ACTIVITIES ASSOCIATIONS THROUGHOUT THE UNITED STATES, CANADA AND INTERNATIONALLY. THE NFHS SERVES APPROXIMATELY 12 MILLION PARTICIPANTS. THESE SERVICES ARE PROVIDED THROUGH PUBLICATIONS, PROFESSIONAL DEVELOPMENT AT VARIOUS CONFERENCES AND MEETINGS, TRAINING AND CERTIFICATION BY ON-LINE PROGRAMS, AS WELL AS OTHER SERVICES.

    Expenses $15,378,186 · Grants $458,241 · Revenue $10,212,762

As filed on the 2023 return.

Listed in Part VII

  • ROBERT LOMBARDI

    President-Elect

    Total calculated
    $0
    Hours/week
    1

  • TOM KEATING

    PRESIDENT

    Total calculated
    $0
    Hours/week
    1

  • AMANDA KAUS

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1

  • BOB LOMBARDI

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1

  • DAN SWARTOS

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1

  • DAVID FRAZIER

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1

  • EDDIE BONINE

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1

  • JEFF COLLINS

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1

  • MICHAEL SYE

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1

  • RON NOCETTI

    Board Member

    Total calculated
    $0
    Hours/week
    1

  • TOMMY COX

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1

  • TY JONES

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1

  • DAVIS WHITFIELD

    CHIEF OPERATING OFFICER

    Total calculated
    $317,624
    From this org
    $262,881
    From related orgs
    $0
    Other
    $54,743
    Hours/week
    40 + 2 related

    Schedule J breakdown matched by us

    Base
    $262,881
    Bonus
    $0
    Other
    $0
    Deferred
    $29,409
    Nontaxable benefits
    $25,334
    Filer's total
    $317,624

  • JOANNE BENNETT

    CHIEF FINANCIAL OFFICER

    Total calculated
    $225,087
    From this org
    $179,289
    From related orgs
    $0
    Other
    $45,798
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $179,289
    Bonus
    $0
    Other
    $0
    Deferred
    $20,617
    Nontaxable benefits
    $25,181
    Filer's total
    $225,087

  • KARISSA NIEHOFF

    CHIEF EXECUTIVE OFFICER

    Total calculated
    $408,588
    From this org
    $330,201
    From related orgs
    $0
    Other
    $78,387
    Hours/week
    40 + 2 related

    Schedule J breakdown matched by us

    Base
    $246,814
    Bonus
    $0
    Other
    $83,387
    Deferred
    $63,813
    Nontaxable benefits
    $14,574
    Filer's total
    $408,588

  • MARK KOSKI

    CHIEF MARKETING OFFICER

    Total calculated
    $223,204
    From this org
    $177,921
    From related orgs
    $0
    Other
    $45,283
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $177,921
    Bonus
    $0
    Other
    $0
    Deferred
    $20,435
    Nontaxable benefits
    $24,848
    Filer's total
    $223,204

  • MAUTRICE MERIWEATHER

    CHIEF TALENT OFFICER

    Total calculated
    $233,382
    From this org
    $186,707
    From related orgs
    $0
    Other
    $46,675
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $186,707
    Bonus
    $0
    Other
    $0
    Deferred
    $21,465
    Nontaxable benefits
    $25,210
    Filer's total
    $233,382

  • BRUCE HOWARD

    DIR. OF PUBLICATIONS & COMM.

    Total calculated
    $234,756
    From this org
    $177,935
    From related orgs
    $0
    Other
    $56,821
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $177,935
    Bonus
    $0
    Other
    $0
    Deferred
    $19,884
    Nontaxable benefits
    $36,937
    Filer's total
    $234,756

  • DAN SCHUSTER

    DIR. OF EDUCATIONAL SERVICES

    Total calculated
    $202,331
    From this org
    $149,025
    From related orgs
    $0
    Other
    $53,306
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $149,025
    Bonus
    $0
    Other
    $0
    Deferred
    $16,655
    Nontaxable benefits
    $36,651
    Filer's total
    $202,331

  • ELLIOT HOPKINS

    DIRECTOR OF SPORTS

    Total calculated
    $192,669
    From this org
    $160,490
    From related orgs
    $0
    Other
    $32,179
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $160,490
    Bonus
    $0
    Other
    $0
    Deferred
    $17,901
    Nontaxable benefits
    $14,278
    Filer's total
    $192,669

  • JAMES WEAVER

    DIR. OF PERFORMING ARTS & SPORTS

    Total calculated
    $199,876
    From this org
    $156,997
    From related orgs
    $0
    Other
    $42,879
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $156,997
    Bonus
    $0
    Other
    $0
    Deferred
    $17,845
    Nontaxable benefits
    $25,034
    Filer's total
    $199,876

  • SANDY SEARCY

    DIRECTOR OF SPORTS

    Total calculated
    $201,166
    From this org
    $157,097
    From related orgs
    $0
    Other
    $44,069
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $157,097
    Bonus
    $0
    Other
    $0
    Deferred
    $17,845
    Nontaxable benefits
    $26,224
    Filer's total
    $201,166

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

  • 1a · Travel for companions
  • 1b · Written policy on the line-1a expenses
  • 2 · Substantiation required before reimbursing expenses
  • 3 · Compensation committee
  • 3 · Written employment contract
  • 3 · Compensation survey or study
  • 3 · Approval by the board or compensation committee
  • 4b · Supplemental nonqualified retirement plan

Answered no

  • 4a · Severance or change-of-control payment
  • 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

The filer's explanations (Part III)

Schedule J, Part I, Line 1a Travel for companions
TRAVEL FOR THE COMPANIONS OF SOME STAFF MEMBERS IS PROVIDED IN LIMITED INSTANCES WHEN THOSE COMPANIONS HAVE A SPECIFIC DUTY ASSIGNMENT IN SUPPORT OF THE NFHS.
Schedule J, Part I, Line 4b Supplemental nonqualified retirement plan
KARISSA NIEHOFF'S RETIREMENT AND OTHER DEFERRED COMPENSATION INCLUDES A 457(F) CONTRIBUTION OF $28,940.

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

Related organizations on this return

Schedule R Part II: tax-exempt organizations related to the filer by control. It does not record shared board members or money.

Taxable family on this return

Schedule R Parts I, III and IV, as filed. These record ownership and control, not shared board members or money moved.

Related partnerships

Part III: related organizations taxable as a partnership, with the filer's share.

  • NFHS NETWORK H LLC

    Related · HOLDING COMPANY · IN · 81.05% owned · share of income $9,730,022 · share of assets $12,764,068

    Directly controlled by NFHS

Provenance

Return type
form_990
Tax year
2023
Filed
12 June 2025
IRS schema version
2023v6.0
Source object
202501639349301460

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