2024-05-13T15:34:46-05:00 2023-06-30 410746749 CLIFTONLARSONALLEN LLP 8390 EAST CRESCENT PARKWAY SUITE 300 GREENWOOD VILLAGE CO 80111 990 2022-07-01 840427063 COLORADO HIGH SCHOOL ACTIVITIES ASSOC COLO 3033445050 14855 E SECOND AVENUE AURORA CO 80011 MICHAEL KRUEGER COMMISSIONER 3033445050 2024-05-10 1 MICHAEL KRUEGER XXX-XX-XXXX 1 SARAH HINTZ P00492291 3037795710 2024-05-10 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z MICHAEL KRUEGER 14855 E SECOND AVENUE AURORA CO 80011 6433754 0 X WWW.CHSAANOW.COM X 1921 CO INTERSCHOLASTIC ACTIVITIES ASSOCIATION OF 365 MEMBER SCHOOLS. 18 18 23 300 0 0 338754 791161 5119098 5073604 11156 17297 187548 478691 5656556 6360753 0 0 0 0 1868013 2061561 0 0 0 2854486 3509498 4722499 5571059 934057 789694 3133300 4153225 348021 578252 2785279 3574973 X IN PURSUIT OF EXCELLENCE, THE COLORADO HIGH SCHOOL ACTIVITIES ASSOCIATION STRIVES TO CREATE A POSITIVE AND EQUITABLE ENVIRONMENT IN WHICH ALL QUALIFIED STUDENT PARTICIPANTS ARE CHALLENGED AND INSPIRED TO MEET THEIR HIGHEST POTENTIAL. 0 0 4363333 0 5010330 TOURNAMENTS AND MEETS: THE ASSOCIATION DETERMINES ELIGIBILITY REQUIREMENTS, SETS COMPETITION SCHEDULES, ADMINISTERS TOURNAMENTS. 146872 0 85799 STUDENT COUNCIL DIVISION: HELPING EXECUTE ACTIVITIES PERFORMED BY THE STUDENT BODY FOR THE BENEFIT OF ALL STUDENTS. 53969 0 139215 FESTIVALS AND PROGRAMS: MUSIC PROGRAMS AND OTHER STUDENT ACTIVITIES DESIGNED TO ENCOURAGE STUDENT INVOLVEMENT. 10749 0 10749 FOUNDATION GAMES ARE EXTRA GAMES PLAYED WHERE DONATIONS MADE FROM SCHOOLS ARE PAID TO THE FOUNDATION FOR THE COLORADO HIGH SCHOOL STUDENT ACTIVITIES. 10749 0 10749 4574923 1 1 0 1 0 0 0 0 0 0 1 0 0 0 0 1 1 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 24 0 1 23 1 0 0 0 0 0 0 0 0 0 0 0 0 X 18 18 0 0 0 0 1 1 1 1 0 0 0 1 1 1 1 1 1 1 1 0 X SARAH VERNON-BRUNNER 3033445050 14855 E 2ND AVE AURORA CO 80011 LUKE DEWOLFE BOARD PRESIDENT 2.00 X X 0 0 0 SYBIL BOOKER DIRECTOR 2.00 X 0 0 0 JOE BROWN DIRECTOR 2.00 X 0 0 0 SARA CRAWFORD DIRECTOR 2.00 X 0 0 0 WENDY DUNAWAY DIRECTOR 2.00 X 0 0 0 TONY EXUM DIRECTOR 2.00 X 0 0 0 JIM FLANIGAN DIRECTOR 2.00 X 0 0 0 ROBERT FRAMEL DIRECTOR 2.00 X 0 0 0 TY GRAY DIRECTOR 2.00 X 0 0 0 ELIZABETH JAMESON DIRECTOR 2.00 X 0 0 0 ALFIE LOTRICH DIRECTOR 2.00 X 0 0 0 EMMA RAE MARTINEZ DIRECTOR 2.00 X 0 0 0 BRET MCCLENDON DIRECTOR 2.00 X 0 0 0 TRAVIS STINAR DIRECTOR 2.00 X 0 0 0 SHAWN TERRY DIRECTOR 2.00 X 0 0 0 RYAN WEST DIRECTOR 2.00 X 0 0 0 CAMERON WRIGHT DIRECTOR 2.00 X 0 0 0 STACEY ZIS DIRECTOR 2.00 X 0 0 0 RHONDA BLANFORD-GREEN COMMISSIONER 40.00 X 132381 0 73868 SARAH VERNON-BRUNNER DIRECTOR OF FINANCE 40.00 X 103333 0 66955 BETHANY BROOKENS ASSOCIATE COMMISSIONER 40.00 X 115955 0 76524 351669 0 217347 5 0 1 0 0 227236 563925 791161 STUDENT PROGRAMS 611710 3487420 3487420 PARTICIPATION FEES 611710 958689 958689 SERVICE AND LATE FEES 611710 367920 367920 OFFICIALS REGISTRATION 611710 106813 106813 COACHING CERTIFICATION 611710 74320 74320 78442 78442 5073604 17297 17297 306202 306202 211637 73001 138636 138636 MISCELLANEOUS REVENUE 900099 33853 33853 33853 6360753 5246093 0 323499 148620 89172 59448 1429588 1089441 340147 290355 221481 68874 154494 117199 37295 38504 28878 9626 25326 25326 35611 35611 28800 28800 63864 47898 15966 27940 27940 222380 166784 55596 107575 80681 26894 135721 101791 33930 82338 82338 118275 88706 29569 44688 44688 197433 148075 49358 TOURNAMENTS & MEETS 2004241 2004241 FESTIVALS AND PROGRAMS 137098 137098 HALL OF FAME 67526 67526 EQUIPMENT 57353 43015 14338 153329 114997 38332 5571059 4574923 996136 0 709114 853650 1486608 2130698 518551 440174 39085 72548 1766251 1110096 379942 656155 3133300 4153225 325426 377046 22595 10720 190486 348021 578252 X 2785279 3574973 2785279 3574973 3133300 4153225 789694 0 X X 0 1 X 1 0 X 575970 445161 995140 938228 1030228 3984727 4566223 3054231 2378651 4694919 5301471 19995495 5142193 3499392 3373791 5633147 6331699 23980222 629711 465038 543217 676180 731120 3045266 0 629711 465038 543217 676180 731120 3045266 20934956 31398 31179 36403 11156 17297 127433 31398 31179 36403 11156 17297 127433 105513 103586 1026627 59646 84758 1380130 5279104 3634157 4436821 5703949 6433754 25487785 0.82140 0.80480 0.00500 0.00580 X SCHEDULE A, PART III, LINE 12, EXPLANATION OF OTHER INCOME: MISCELLANEOUS REVENUE - 2018 AMOUNT: $ 105,513. 2019 AMOUNT: $ 103,586. 2020 AMOUNT: $ 12,728. 2021 AMOUNT: $ 59,646. 2022 AMOUNT: $ 84,758. INSURANCE CLAIM - 2020 AMOUNT: $ 1,013,899. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 0 0 0 0 1 0 0 0 0 1 28800 0 0 28800 0 PART II-B, LINE 1: THE ORGANIZATION LOBBIES THE COLORADO STATE LEGISLATURE ON BEHALF OF MEMBER SCHOOLS FOR THE PURPOSE OF PROMOTING INTERSCHOLASTIC ACTIVITIES AND PROTECTING THE FUNDING OF THESE ACTIVITIES. 100037 100037 1294916 984684 310232 137973 82573 55400 233325 42839 190486 656155 X 6583754 150000 150000 6433754 -73001 -73001 6360753 5794060 150000 73001 223001 5571059 0 5571059 PART X, LINE 2: THE ASSOCIATION HAD NO UNRELATED BUSINESS INCOME FOR THE YEARS ENDED JUNE 30, 2023 AND 2022. THE ASSOCIATION BELIEVES THAT IT HAS APPROPRIATE SUPPORT FOR ANY TAX POSITIONS TAKEN, AND, AS SUCH, DOES NOT HAVE ANY UNCERTAIN TAX POSITIONS THAT ARE MATERIAL TO THE FINANCIAL STATEMENTS. AS OF JUNE 30, 2023 THE INTERNAL REVENUE SERVICE HAS NOT PROPOSED ANY ADJUSTMENTS THAT WOULD RESULT IN A MATERIAL CHANGE TO THE ASSOCIATIONS FINANCIAL POSITION. PART XI, LINE 4B - OTHER ADJUSTMENTS: COST OF SALES RECLASSIFIED FROM EXPENSES FOR 990 REPORTING -73,001. PART XII, LINE 2D - OTHER ADJUSTMENTS: COST OF SALES RECLASSIFIED FROM EXPENSES FOR 990 REPORTING 73,001. X X X 0 0 0 0 0 0 0 0 0 RHONDA BLANFORD-GREEN COMMISSIONER 132381 0 0 0 0 0 27734 0 46134 0 206249 0 0 0 BETHANY BROOKENS ASSOCIATE COMMISSIONER 115955 0 0 0 0 0 24627 0 51897 0 192479 0 0 0 SARAH VERNON-BRUNNER DIRECTOR OF FINANCE 103333 0 0 0 0 0 21969 0 44986 0 170288 0 0 0 FORM 990, PART VI, SECTION A, LINE 6 ANY PUBLIC SENIOR HIGH SCHOOL MAY BECOME A MEMBER OF THE THE ASSOCIATION THROUGH ITS SCHOOL DISTRICT BOARD OF EDUCATION. ANY RIGHTS OR INTERESTS RESULTING FROM MEMBERSHIP WITHIN THE CHSAA IS THE PROPERTY OF THE SCHOOL DISTRICT IN WHICH THE MEMBER SCHOOL IS LOCATED. ANY PRIVATE SCHOOL MAY BY APPLICATION TO THE CHSAA AND UPON WRITTEN REQUEST OF THE HEADMASTER OR PRINCIPAL, WITH APPROVAL OF THE SCHOOL'S GOVERNING BOARD, BECOME AN ASSOCIATE MEMBER. ANY VESTED RIGHTS OR INTERESTS, PERSONAL PROPERTY OR CASH ASSETS, PAST OR PRESENT, OF THE CHSAA, AND/OR ITS PUBLIC SCHOOL MEMBERS WILL NOT BE A PART OF OR PERTAIN TO ASSOCIATE MEMBER SCHOOLS. A HIGH SCHOOL MAY JOIN THE CHSAA AS AN AFFILIATED SCHOOL MEMBER FOR THE SOLE PURPOSE OF ENTERING INTO A COOPERATIVE PROGRAM AGREEMENT WITH OTHER CHSAA MEMBER SCHOOLS. WE HAVE 365 MEMBER SCHOOLS. FORM 990, PART VI, SECTION A, LINE 7A THE MEMBER SCHOOLS ARE IN LEAGUES, AND THOSE LEAGUES MAKE UP EACH DISTRICT THAT SERVES ON THE BOARD OF DIRECTORS. THE LEAGUES ELECT THEIR DISTRICT REPRESENTATIVE TO THE BOARD OF DIRECTORS. FORM 990, PART VI, SECTION A, LINE 7B THE LEGISLATIVE COUNCIL IS THE LEGISLATIVE AUTHORITY OF THE CHSAA. IT HAS THE ABILITY TO ESTABLISH AND MODIFY BYLAWS AND RULES OF THE ORGANIZATION, ESTABLISH ANNUAL SERVICE FEE PAID BY MEMBERS, AND APPROVE THE ANNUAL BUDGET. FORM 990, PART VI, SECTION A, LINE 8B THE GOVERNING BODY DID NOT DELEGATE BROAD AUTHORITY TO ACT ON ITS BEHALF TO AN EXECUTIVE OR SIMILAR COMMITTEE. FORM 990, PART VI, SECTION B, LINE 11B THE ORGANIZATION'S FORM 990 IS PREPARED BY THEIR OUTSIDE PUBLIC ACCOUNTING FIRM BASED ON INFORMATION PROVDED BY MANAGEMENT. A DRAFT IS PRESENTED TO MANAGEMENT WITH ANY APPROPRIATE CHANGES INCORPORATED INTO THE FILING. THE DRAFT IS THEN PRESENT FOR THE REVIEW OF THE BOARD OF DIRECTORS PRIOR TO FILING. FORM 990, PART VI, SECTION B, LINE 12C THE CONFLICT OF INTEREST POLICY IS DIRECTED NOT ONLY TO DIRECTORS AND OFFICERS, BUT TO ALL EMPLOYEES WHO CAN INFLUENCE THE ACTIONS OF CHSAA. FOR EXAMPLE, THIS WOULD INCLUDE ALL WHO MAKE PURCHASING DECISIONS, ALL PERSONS WHO MIGHT BE DESCRIBED AS "MANAGEMENT PERSONNEL, AND ANYONE WHO HAS PROPRIETARY INFORMATION CONCERNING CHSAA. IF A CONFLICT IS IDENTIFIED, DISCLOSURE SHOULD BE MADE TO THE CHIEF EXECUTIVE OFFICER (OR IF SHE OR HE IS THE ONE WITH THE CONFLICT, THEN TO THE BOARD CHAIR), WHO SHALL BRING THE MATTER TO THE ATTENTION OF THE BOARD. DISCLOSURE INVOLVING DIRECTORS SHOULD BE MADE TO THE BOARD CHAIR (OR IF HE OR SHE IS THE ONE WITH THE CONFLICT, THEN TO THE BOARD VICE-CHAIR), WHO SHALL THEN BRING THESE MATTERS TO THE BOARD. THE BOARD SHALL DETERMINE WHETHER A CONFLICT EXISTS AND IN THE CASE OF AN EXISTING CONFLICT, WHETHER THE CONTEMPLATED TRANSACTION MAY BE AUTHORIZED AS JUST, FAIR, AND REASONABLE TO CHSAA. THE DECISION OF THE BOARD ON THESE MATTERS WILL REST IN THEIR SOLE DISCRETION, AND THEIR CONCERN MUST BE THE WELFARE OF CHSAA AND THE ADVANCEMENT OF ITS PURPOSE. ANY DISCUSSION AND DECISIONS REGARDING A POTENTIAL CONFLICT OF INTEREST ARE DOCUMENTED IN THE BOARD MINUTES. FORM 990, PART VI, SECTION B, LINE 15 THE BOARD OF DIRECTORS REVIEWS AND APPROVES THE SALARY OF THE COMMISSIONER EACH SPRING. SALARIES ARE DETERMINED THROUGH A VARIETY OF DATA, INCLUDING A SALARY SURVEY THAT IS PRODUCED BY THE NATIONAL FEDERATION OF STATE HIGH SCHOOL ASSOCIATIONS AND THE SALARIES OF LOCAL SCHOOL DISTRICT PRINCIPALS, ASSISTANT PRINCIPALS AND SUPERINTENDENTS. APPROVAL IS DOCUMENTED IN THE BOARD MINUTES. FOR OTHER OFFICERS AND KEY EMPLOYEES, THE COMMISSIONER TAKES COMPENSATION SUGGESTIONS TO THE SALARY SUB COMMITTEE WHO THEN PRESENT THE SUGGESTIONS FOR APPROVAL BY THE BOARD OF DIRECTORS. THE PROCESS DESCRIBED HERE WAS LAST COMPLETED IN 2023. FORM 990, PART VI, SECTION C, LINE 19 THE BYLAWS AND FINANCIAL STATEMENTS ARE POSTED ON THE ORGANIZATION'S WEBSITE. THE OTHER GOVERNING DOCUMENTS AND CONFLICT OF INTEREST POLICY ARE AVAILABLE UPON REQUEST. FORM 990, PART XII, LINE 2C: THE PROCESS FOR OVERSITE AND SELECTION OF AN INDEPENDENT ACCOUNTANT HAS NOT CHANGED FROM THE PRIOR YEAR.