2024-05-05T23:28:08-07:00 2023-06-30 881496309 Halkiadakis & Co PC 177 Worcester St Suite 203 Wellesley MA 02481 990 2022-07-01 042642190 MASSACHUSETTS INTERSCHOLASTIC ATHLETIC ASSOCIATION INC MASS 5085417997 33 FORGE PARKWAY FRANKLIN MA 02038 ROBERT BALDWIN EXECUTIVE DIRECTOR 5085417997 2023-10-17 true ROBERT BALDWIN XXX-XX-XXXX true Konstantinos Halkiadakis P01905146 7814312545 2024-05-06 3 AAL1 IAL1 FAL1 2022 2023-04-26 12:10:37Z ROBERT BALDWIN 33 FORGE PARKWAY FRANKLIN MA 02038 6648034 false X WWW.MIAA.NET X 1978 MA THE ORGANIZATION'S PURPOSE IS TO SERVE ITS 376 MEMBER SCHOOLS AND THE MAXIMUM NUMBER OF THEIR STUDENTS BY PROVIDING LEADERSHIP AND SUPPORT FOR THE CONDUCT OF INTERSCHOLASTIC 25 25 28 0 0 0 1090396 950412 5222558 5457113 70279 17679 76185 116918 6459418 6542122 0 0 1275746 1243020 0 23080 4369291 4674036 5645037 5917056 814381 625066 4757144 5595625 930578 856109 3826566 4739516 THE ORGANIZATION'S PURPOSE IS TO SERVE ITS 376 MEMBER SCHOOLS AND THE MAXIMUM NUMBER OF THEIR STUDENTS BY PROVIDING LEADERSHIP AND SUPPORT FOR THE CONDUCT OF INTERSCHOLASTIC false false 3719162 0 3853350 ATHLETIC EVENTS - SPONSORED NUMEROUS POST SEASON ATHLETIC TOURNAMENTS FOR HIGH SCHOOL STUDENTS 596006 0 150780 EDUCATIONAL ATHLETICS - SPONSORED PROGRAMS TO PROMOTE STUDENTS, INCLUDING WELLNESS, SPORTSMANSHIP, COACHES EDUCATION, COMMUNITY SERVICE AND STUDENT LEADERSHIP. 257995 0 1569901 OTHER PROGRAMS: TO INFORM,RECRUIT AND MAINTAIN MEMBERSHIP. TO HOLD SEMINARS AND WORKSHOPS. 4573163 true true false true false false false false false true true false false true true true true false false false false false false true false false false false false true false false false false false false false false false false false false false true false false false true 193 0 true 28 true false false false false false true true false false false false X 25 25 false false false false true true true true true false false true true true true true true true true false MA X SHERRY BRYANT 5085417997 33 FORGE PARKWAY FRANKLIN MA 02038 DIRECTORS - SEE ATTACHED LISTING DIRECTOR 1.00 X 0 0 0 RICHARD PEARSON ASSOCIATE DIRECTOR 36.00 X 140121 15569 16543 SHERRY BRYANT DUPUTY DIRECTOR 32.00 X 124627 53412 39046 PETER SMITH ASSOCIATE DIRECTOR 38.00 X 117991 13110 22679 ROBERT BALDWIN EXECUTIVE DIRECTOR 40.00 X 135352 58008 1547 NANCY PALIE STAFF 24.00 X 55729 37153 28884 BONNIE LEMOTE OFFICE MANAGER 24.00 X 55259 36839 42328 PHILIP NAPOLITANO ASSIS DIRECTOR 38.00 X 95033 0 8460 KEITH BROUILLARD ASSIST DIRECTOR 36.00 X 84972 0 35018 JANICE MARTIN ASSIST CONTROLLER 30.00 X 67847 22976 34518 876931 237067 229023 4 false true false 200000 750412 950412 ATHLETIC EVENTS 711300 3853350 0 0 MEMBERSHIP DUES 611710 1267500 0 0 EDUCATIONAL ATHLETICS 611710 150780 0 0 SEMINARS AND WORKSHOPS 611710 6330 0 0 RENT FROM AFFILIATED 611710 58000 0 0 121153 0 0 5457113 31980 0 31980 91611 105912 -14301 -14301 0 0 -14301 BAD DEBTS RECOVERED 611710 44000 44000 0 0 MISCELLANEOUS 611710 2207 2207 0 0 PUBLICATIONS 611710 32211 32211 0 0 38500 38500 0 0 116918 6542122 5574031 0 17679 825190 270398 541551 13241 96040 31470 63029 1541 191394 124861 64945 1588 130396 75760 53332 1304 213177 0 213177 0 12500 0 12500 0 60015 0 60015 0 140193 0 138790 1403 125619 72984 52635 0 47896 31739 16157 0 113735 66080 47655 0 ATHLETIC EVENTS 3446985 3409985 37000 0 EDUCATIONAL ATHLETICS 400278 396275 0 4003 MISCELLANEOUS 17891 0 17891 0 95747 93611 2136 0 5917056 4573163 1320813 23080 1544465 1632394 0 391316 188666 196 1807 6215 9036 3971303 2800849 1222225 1170454 537442 1284639 1055285 1308629 4757144 5595625 430767 487827 12850 8850 150000 150000 336961 209432 930578 856109 X 3694541 4612981 132025 126535 3826566 4739516 4757144 5595625 X 625066 38973 -2564 251475 X false true X true false X 0 0 1689922 2155639 2872543 2131956 2217912 11067972 3906828 3277234 260091 4257183 4306531 16007867 0 0 5596750 5432873 3132634 6389139 6524443 27075839 0 0 0 27075839 89726 88403 48362 70279 17679 314449 89726 88403 48362 70279 17679 314449 134658 0 134658 27524946 0.98370 0.97310 0.01140 0.01710 X Pt III Ln 12 Other Income Part III, Line 12 Description: SOUVENIER SALES 2018: 115000. 2019: 0. Description: MISCELLANEOUS 2018: 19658. 2019: 0. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 60015 60015 3659147 3719162 335958 83990 0 0 400670 308539 318597 335958 1363764 2045646 19323 19213 41615 60015 140166 100168 77135 79649 83990 340942 511413 131975 12510 18000 126485 119405 12570 131975 119405 119405 98877 20528 119405 78420 22090 1633 98877 false false 0 350000 350000 0 2521686 1734099 787587 1099617 1066750 32867 1170454 DESIGNATED INVESTMENTS 158386 CASH SURRENDER VALUE LIFE INSURANCE 38540 POSTRETIREMENT BENEFITS - OVERFUNDED 971430 PENSION BENEFITS - OVERFUNDED 140273 1308629 POSTRETIREMENT FASB ASC 715 OBILIGATIONS 209432 209432 X 6859771 38973 281240 320213 6539558 2564 2564 6542122 5946821 29765 29765 5917056 5917056 Pt V, Line 4 100% OF CONTRIBUTIONS RECEIVED ARE AVAILABLE AFTER THE DONATION IS RECEIVED FOR EDUCATIONAL PROGRAMS. THESE FUNDS ARE TEMPORARILY RESTRICTED UNTIL THE BOARD OF DIRECTORS APPROVES THE EXPENDITURE OF THE FUNDS. THIS CONSTITUTES A TIME RESTRICTION. Pt XII, Line 2d INTEREST EXPENSE AND ENDOWNMENT SCHOLARSHIPS Pt III, Line 1a NONE Pt X, Line 2 AS OF JUNE 30, 2023, THE ASSOCIATION HAS NO UNCERTAIN TAX POSITIONS THAT QUALIFY FOR DISCLOSURE IN THE FINANCIAL STATEMENTS. Pt XI, Line 2d FASB ASC 715 - CHANGE IN ACCUMULATED BENEFIT OBLIGATION OTHER THAN PERIODIC PENSION COSTS X X X X false MA false false false false false false false false false RICHARD PEARSON 140121 15569 0 0 0 0 11681 1298 3208 356 155010 17223 0 0 SHERRY BRYANT 124627 53412 0 0 0 0 14561 6241 12771 5473 151959 65126 0 0 PETER SMITH 117991 13110 0 0 0 0 13842 1538 6569 730 138402 15378 0 0 ROBERT BALDWIN 135352 58008 0 0 0 0 0 0 1083 464 136435 58472 0 0 Other PART I, LINE 1, DESCRIPTION OF ORGANIZATION MISSION: Other (CONTINUED):LASTEST ANNUAL PARTICIPATION DATA DEMONSTRATES THAT 214,467 TEAM POSITIONS FILLED BY STUDENT ATHLETES IN 41 SPORTS. THE ASSOCIATION WILL PROMOTE INTERSCHOOL ACTIVITIES THAT PROVIDE LIFELONG AND LIFE-QUALITY LEARNING EXPERIENCES TO STUDENTS WHILE ENHANCING THEIR ACHIEVEMENT OF EDUCATIONAL GOALS. THROUGH THE COMMITMENT TO EDUCATIONAL ATHLETICS THE ASSOCIATION PROVIDES PROGRAMMING IN THE AREAS OF WELLNESS, SPORTSMANSHIP, COACHES EDUCATION, COMMUNITY SERVICE AND STUDENT LEADERSHIP. Other PART III, LINE 1 DESCRIPTION OF ORGANIZATION MISSION: Other (CONTINUED): PROMOTE INTERSCHOOL ACTIVITIES THAT PROVIDE LIFELONG AND LIFE - QUALITY LEARNING EXPERIENCES TO STUDENTS WHILE ENHANCING THEIR ACHIEVEMENT OF EDUCATIONAL GOALS. THROUGH THE COMMITMENT TO EDUCATIONAL ATHLETICS THE ASSOCIATION PROVIDES PROGRAMMING IN THE AREAS OF WELLNESS, SPORTSMANSHIP, COACHES EDUCATION, COMMUNITY SERVICE AND STUDENT LEADERSHIP. Pt VI, Line 6 PART VI, LINE 6 Pt VI, Line 6 THE 26 REGULAR VOTING MEMBERS OF THE BOARD OF DIRECTORS CONSISTS OF NINE MEMBERS ELECTED BY THE MSAA (MASSACHUSETTS SCHOOL ADMINISTRATORS' ASSOCIATION), FOUR ELECTED BY THE MASC (MASSACHUSETTS ASSOCIATION OF SCHOOL COMMITTEES), FOUR MEMBERS BY THE MASS (MASSACHUSETTS ASSOCIATION OF SCHOOL SUPERINTENDENTS) AND NINE BY THE MSSADA (MASSACHUSETTS SECONDARY SCHOOL ATHLETIC DIRECTORS' ASSOCIATION). FOR THE YEAR ENDED JUNE 30,2023 THERE WAS ONE VACANCY ON THE BOARD RESULTING IN 25 VOTING MEMBERS. Pt VI, Line 7a PART VI, LINE 7a Pt VI, Line 7a THE 26 REGULAR VOTING MEMBERS OF THE BOARD OF DIRECTORS CONSISTS OF NINE MEMBERS ELECTED BY THE MSAA (MASSACHUSETTS SCHOOL ADMINISTRATORS' ASSOCIATION), FOUR ELECTED BY THE MASC (MASSACHUSETTS ASSOCIATION OF SCHOOL COMMITTEES), FOUR MEMBERS BY THE MASS (MASSACHUSETTS ASSOCIATION OF SCHOOL SUPERINTENDENTS) AND NINE BY THE MSSADA (MASSACHUSETTS SECONDARY SCHOOL ATHLETIC DIRECTORS' ASSOCIATION).THERE WAS ONE VACANCY ON THE BOARD RESULTING IN 25 VOTING MEMBERS FOR THE YEAR ENDED JUNE 30, 2023. Pt VI, Line 7b PART VI, LINE 7b Pt VI, Line 7b POLICY DECISIONS ARE SUBJECT TO APPROVAL BY MASSACHUSETTS INTERSCHOLASTIC COUNCIL WHICH IS MADE UP PRIMARILY OF MEMBERS OUTSIDE THE ASSOCIATION. Pt VI, Line 11b PART VI, LINE 11b Pt VI, Line 11b A COPY OF THE FORM 990 IS DISTRIBUTED TO THE FINANCE COMMITTEE FOR REVIEW AND THEN TO THE FULL BOARD OF DIRECTORS. Pt VI, Line 12c PART VI, LINE 12c Pt VI, Line 12c EACH COMMITTEE MEMBER AND ALL EXECUTIVE STAFF MEMBERS SIGN A COPY OF THE ASSOCIATION'S CONFLICT OF INTEREST POLICY ON AN ANNUAL BASIS. Pt VI, Line 15a PART VI, LINE 15a Pt VI, Line 15a THE FINANCE COMMITTEE DETERMINES THE EXECUTIVE DIRECTOR COMPENSATION USING COMPARATIVE DATA OF OTHER STATE EXECUTIVE DIRECTORS PROVIDED BY THE NATIONAL FEDERATION. THE EXECUTIVE DIRECTOR RECOMMENDS THE COMPENSATION FOR ALL OTHER CONTRACTED EXECUTIVES WHICH ARE DETERMINED BY A FINANCE COMMITTEE. THE EXECUTIVE DIRECTOR DETERMINES ALL OTHER COMPENSATION. Pt VI, Line 15b PART VI, LINE 15b Pt VI, Line 15b THE EXECUTIVE DIRECTOR RECOMMENDS THE COMPENSATION FOR ALL OTHER CONTRACTED EXECUTIVES WHICH ARE DETERMINED BY A FINANCE COMMITTEE. THE EXECUTIVE DIRECTOR DETERMINES ALL OTHER COMPENSATION. Pt VI, Line 19 PART VI, LINE 19 Pt VI, Line 19 GOVERNING DOCUMENTS,CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE AVAILABLE ON THE ASSOCIATIOIN'S WEBSITE. THE ASSOCIATION'S FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC THROUGH THE MASSACHUSETTS DIVISION OF PUBLIC CHARITIES. Pt XI FORM 990, PART XI, LINE 9 OTHER CHANGES IN NET ASSETS OF FUND BALANCES Pt XI FASB ASC 715 - CHANGE IN ACCUMULATED BENEFIT OBLIGATION OTHER THAN NET PERIODIC PENSION COSTS $281,240. TOTAL TO FORM 990, PART XI, LINE 9 $281,240. INTEREST EXPENSE OF $11,765 WAS INCURRED ON EIDL LOAN.ENDOWMENT DISTRIBUTIONS OF $18,000 FOR SCHOLARSHIPS TOTALL INE 9 ADJUSTMENT IS $251,475. Other SCHEDULE R, PART V, LINE 2: THE ASSOCIATION SHARES EMPLOYEES AND FACILITIES WITH THE MASSACHUSETTS SCHOOL ADMINISTRATORS' ASSOCIATION, INCORPORATED (MSAA. RENT PAYMENTS RECEIVED FROM MSAA TOTALED $58,000 FOR THE YEAR ENDED JUNE 30,2023. SEVERAL EMPLOYEES INCLUDING EXECUTIVE STAFF PERFORM SERVICES FOR THE ASSOCIATION AND MSAA. THE SALARIES OF INDIVIDUALS WORKING FOR BOTH ORGANIZATIONS, OCCUPANCY COSTS AND OTHER MUTUAL EXPENSES TOTALING $766,991 WERE ALLOCATED TO MSAA FOR THE YEAR ENDED JUNE 30,2023. THE ASSOCIATION WAS OWED $1,807 BY MSAA AT JUNE 30,2023. MASSACHUSETTS SCHOOL ADMINISTRATORS'ASSOCIATION INCORPORATED 33 FORGE PARKWAY FRANKLIN MA 02038 042642485 TO SUPPORT EDUCATIONAL OPPORTUNITIES FOR MA SCHOOLS MA 501(c)(3) 509(A)(2) false false false false true false false false false false true false false false true true true true false false MASSACHUSETTS SCHOOL ADMINISTRATORS' ASSOCIATION INCORPORATED 04-2642485 SEE SCHEDULE O 33 FORGE PARKWAY FRANKLIN MA 02038