2024-05-15T15:21:09-05:00 2023-06-30 453047226 HICKS & ASSOCIATES CPAS 1795 ALYSHEBA WAY STE 6206 LEXINGTON KY 40509 990 2022-07-01 610444710 KENTUCKY HIGH SCHOOL ATHLETIC ASSOCIATION KENT 8592995472 2280 EXECUTIVE DRIVE LEXINGTON KY 40515 JULIAN TACKETT COMMISSIONER 8592995472 2024-05-15 1 JULIAN TACKETT 999009999 0 DAVID W HICKSCPACFFCFECGMA P00011200 8593689727 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z JULIAN TACKETT 2280 EXECUTIVE DRIVE LEXINGTON KY 40515 6383883 0 X WWW.KHSAA.ORG X UNINCORPORATED NON-PROFIT 1917 KY TO ORGANIZE, REGULATE AND SUPERVISE ALL HIGH SCHOOL SPORTS ACTIVITIES IN KENTUCKY. IT WILL ESTABLISH, PROMOTE AND DELIVER THE HIGHEST QUALITY INTERSCHOLASTIC PROGRAMS AND ACTIVITIES IN AN EFFICIENT AND PROGRESSIVE MANNER THAT EMPHASIZES PARTICIPATION, SAFETY, SPORTSMANSHIP AND INTEGRITY TO ENHANCE THE EDUCATIONAL EXPERIENCE OF THE STUDENT-ATHLETE. 18 18 0 275 39263 18273 1700356 2440965 3615130 3561524 3523 0 449300 381394 5768309 6383883 0 0 0 0 1191134 1332773 0 0 252283 3893958 4075201 5085092 5407974 683217 975909 4769673 5427310 939703 409956 3829970 5017354 X TO ORGANIZE, REGULATE AND SUPERVISE ALL HIGH SCHOOL SPORTS ACTIVITIES IN KENTUCKY. IT WILL ESTABLISH, PROMOTE AND DELIVER THE HIGHEST QUALITY INTERSCHOLASTIC PROGRAMS AND ACTIVITIES IN AN EFFICIENT AND PROGRESSIVE MANNER THAT EMPHASIZES PARTICIPATION, SAFETY, SPORTSMANSHIP AND INTEGRITY TO ENHANCE THE EDUCATIONAL EXPERIENCE OF THE STUDENT-ATHLETE. 0 0 1083155 1785296 BOYS AND GIRLS BASKETBALL TOURNAMENTS. 996640 1725645 FOOTBALL PLAYOFFS, OTHER TOURNAMENTS, PLAYOFFS AND MINOR SPORT EVENTS. 2113949 392714 TO ORGANIZE, REGULATE AND SUPERVISE ALL HIGH SCHOOL SPORTS ACTIVITIES IN KENTUCKY. IT WILL ESTABLISH, PROMOTE AND DELIVER THE HIGHEST QUALITY INTERSCHOLASTIC PROGRAMS AND ACTIVITIES IN AN EFFICIENT AND PROGRESSIVE MANNER THAT EMPHASIZES PARTICIPATION, SAFETY, SPORTSMANSHIP AND INTEGRITY TO ENHANCE THE EDUCATIONAL EXPERIENCE OF THE STUDENT-ATHLETE. 4193744 1 1 0 0 0 0 0 0 0 0 1 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 153 0 0 1 1 0 0 0 0 0 0 0 0 0 X 18 18 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 KY X KHSAA - COMPANY OFFICERS 8592995472 2280 EXECUTIVE DRIVE LEXINGTON KY 405054808 DAVID ZUBERER DIRECTOR 5.00 X 0 0 0 JOE HENDERSON DIRECTOR 5.00 X 0 0 0 DAMON KELLEY DIRECTOR 5.00 X 0 0 0 LARRY COLDIRON DIRECTOR 5.00 X 0 0 0 DARRELL BILLINGS PRESIDENT-ELECT 5.00 X X 0 0 0 MARTY MILLS DIRECTOR 5.00 X 0 0 0 JAMES DEMLER DIRECTOR 5.00 X 0 0 0 BRIAN COURTNEY DIRECTOR 5.00 X 0 0 0 MATT WILHOITE PRESIDENT 5.00 X X 0 0 0 LUCY MOORE DIRECTOR 5.00 X 0 0 0 GREG HOWARD DIRECTOR 5.00 X 0 0 0 ANGELA PASSAFIUME DIRECTOR 5.00 X 0 0 0 RANDY MCCALLON DIRECTOR 5.00 X 0 0 0 GAVIN WASHINGTON DIRECTOR 5.00 X 0 0 0 CLAUDETTE HERALD DIRECTOR 5.00 X 0 0 0 DEBBIE BEICHLER DIRECTOR 5.00 X 0 0 0 RUSSELL THOMPSON DIRECTOR 5.00 X 0 0 0 MICHAEL PHILLIPS DIRECTOR 5.00 X 0 0 0 CHAD COLLINS GENERAL COUNSEL 37.50 X 95023 0 14955 JULIAN TACKETT COMMISSIONER/SEC/TREAS 37.50 X 148646 0 22400 243669 0 37355 1 0 1 0 0 772790 1668175 2440965 BOY'S STATE BASKETBALL 611710 1383345 1383345 OTHER TOURNAMENTS 611710 1160593 1160593 FOOTBALL PLAYOFFS 611710 565052 565052 GIRL'S BASKETBALL TOUR 611710 401951 401951 ADVERTISING AND PUBLIC 611710 39263 39263 11320 11320 3561524 381394 381394 6383883 3903655 39263 0 X 1154298 808008 173145 173145 146548 102584 21982 21982 3255 2279 488 488 28672 20070 4301 4301 73933 51753 11090 11090 1600 1120 240 240 31958 22370 4794 4794 143826 100678 43148 120734 84514 36220 69188 48432 10378 10378 60879 42615 9132 9132 5057 5057 161373 161373 283598 198519 85079 UBI TAX 5356 5356 TOURNAMENT FACILITY REN 993165 993165 CLINIC AND OFFICIALS' E 478437 338655 139782 TEAM EXPENSES AND AWARD 365031 365031 1281066 1013951 250382 16733 5407974 4193744 961947 252283 3146843 3642254 226372 282084 503 291856 4745264 3535228 1394875 1210036 1080 1080 4769673 5427310 255460 80457 24555 31875 486500 124436 173188 173188 939703 409956 X 3787531 4972915 42439 44439 3829970 5017354 4769673 5427310 975909 211475 0 X X 0 0 1 0 X 1274675 1339738 1995424 1700356 2440965 8751158 3862377 1845789 1966172 3576688 3522261 14773287 5137052 3185527 3961596 5277044 5963226 23524445 0 0 0 23524445 238 252 134 452823 381394 834841 238 252 134 452823 381394 834841 4447 6674 22222 38442 39263 111048 5141737 3192453 3983952 5768309 6383883 24470334 0.96130 0.97720 0.03410 0.01940 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 431341 431341 3638328 2859633 778695 675595 675595 0 1210036 ACCRUED SICK LEAVE 173188 173188 X PART X, LINE 2: AS OF JUNE 30, 2023, THE ASSOCIATION HAS NO UNCERTAIN TAX POSITIONS THAT QUALIFY FOR DISCLOSURE IN THE FINANCIAL STATEMENTS. TAX YEARS STILL OPEN UNDER FEDERAL AND STATE STATUTE OF LIMITATIONS REMAIN SUBJECT TO REVIEW AND CHANGE. X X 0 0 0 0 0 0 0 0 0 JULIAN TACKETT COMMISSIONER/SEC/TREAS 148646 0 0 0 0 0 0 0 22400 0 171046 0 0 0 PART I, LINE 3 THE CONTRACT IS APPROVED BY THE ENTIRE BOARD OF CONTROL FOLLOWING EVALUATION. FORM 990, PART V, LINE 2A: THE ASSOCIATION EMPLOYED 14 INDIVIDUALS DURING THE 2022 CALENDAR YEAR. ALL OF THE ASSOCIATION'S EMPLOYEES ARE PAID THROUGH THE KENTUCKY EDUCATIONAL DEVELOPMENT CORPORATION'S (KEDC) PAYROLL AND REPORTED ON KEDC'S W-3 AND FEDERAL EMPLOYMENT TAX RETURNS. FORM 990, PART VI, SECTION B, LINE 11B THE 990 IS REVIEWED AND SIGNED BY THE COMMISSIONER, ANY CONCERNS ARE PURSUED FOR CLARITY WITH AN ACCOUNTING FIRM. FORM 990, PART VI, SECTION B, LINE 12C MANAGEMENT IS RESPONSIBLE FOR MAKING DETERMINATIONS OF CONFLICTS OF INTEREST IN REGARDS TO EMPLOYEES. THE BOARD OF CONTROL REVIEWS ALL MAJOR CONTRACTS BEFORE THEY ARE ENTERED INTO TO DETERMINE IF A POTENTIAL CONFLICT OF INTEREST MAY EXIST. IF A CONTRACT IS ENTERED INTO WITH A BOARD MEMBER OR HIS/HER FIRM THE BOARD MEMBER IS REQUIRED TO SUBMIT HIS/HER RESIGNATION TO THE BOARD. HOWEVER, THE BOARD MAY VOTE TO REJECT THE RESIGNATION IF THEY DO NOT FEEL A CONFLICT EXISTS. FORM 990, PART VI, SECTION B, LINE 15 THE BOARD OF CONTROL AND MANAGEMENT RECEIVES COMPENSATION DATA EACH YEAR FROM VARIOUS SOURCES, INCLUDING ASSOCIATIONS TO WHICH THE ASSOCIATION BELONGS. THIS DATA PROVIDES INDUSTRY SPECIFIC INFORMATION FROM COMPARABLE ASSOCIATIONS IN ORDER FOR THE ASSOCIATION TO REMAIN COMPETITIVE AND ASSURE THAT THE ASSOCIATION'S COMPENSATION IS IN LINE. THE PERFORMANCE OF THE INDIVIDUAL IS A MAJOR FACTOR IN THE DECISIONS MADE BY THE BOARD. THE DOCUMENTATION REVIEWED BY THE BOARD IS RETAINED. FORM 990, PART VI, SECTION C, LINE 19 ALL GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST OR AT WWW.KHSAA.ORG. FORM 990, PART IX, LINE 24E OTHER EVENT COSTS: PROGRAM SERVICE EXPENSES 291,122. MANAGEMENT AND GENERAL EXPENSES 45,861. FUNDRAISING EXPENSES 16,733. TOTAL EXPENSES 353,716. TOURNAMENT WORKERS: PROGRAM SERVICE EXPENSES 324,812. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 324,812. CONTRACT SERVICES: PROGRAM SERVICE EXPENSES 164,432. MANAGEMENT AND GENERAL EXPENSES 70,471. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 234,903. PRINTING AND PUBLICATION: PROGRAM SERVICE EXPENSES 6,296. MANAGEMENT AND GENERAL EXPENSES 83,766. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 90,062. RADIO NETWORK: PROGRAM SERVICE EXPENSES 81,282. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 81,282. TITLE IX EDUCATION EXPENSE: PROGRAM SERVICE EXPENSES 37,016. MANAGEMENT AND GENERAL EXPENSES 15,864. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 52,880. AUDIO VISUAL EXPENSE: PROGRAM SERVICE EXPENSES 47,325. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 47,325. MISCELLANEOUS: PROGRAM SERVICE EXPENSES 34,571. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 34,571. STAFF DEVELOPMENT: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 21,504. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 21,504. SCHOLARSHIPS: PROGRAM SERVICE EXPENSES 18,000. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 18,000. SPONSORSHIP EXPENSE: PROGRAM SERVICE EXPENSES 8,298. MANAGEMENT AND GENERAL EXPENSES 3,556. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 11,854. REPAIRS AND MAINTENANCE: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 6,860. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 6,860. DUES: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 2,500. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 2,500. BAD DEBT: PROGRAM SERVICE EXPENSES 721. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 721. COACH EDUCATION EXPENSE: PROGRAM SERVICE EXPENSES 76. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 76. FORM 990, PART XII, LINE 2C: THE PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR. HOWEVER, DUE TO COVID-19, THERE HAVE BEEN DELAYS IN THE AUDIT FOR FISCAL YEAR ENDED JUNE 30, 2023. THE AUDIT HAS NOT BEEN COMPLETED, BUT THE BOARD OF CONTROL WILL APPROVE THE AUDIT ONCE COMPLETED.