2024-09-27T12:17:02-05:00 2024-06-30 231311005 BOYER & RITTER LLC 211 HOUSE AVENUE CAMP HILL PA 17011 990 2023-07-01 800537922 PENNSYLVANIA STATE ATHLETIC CONFERENCE PENN 5704842512 SMITH HALL-ROOM 5 LOCK HAVEN PA 17745 STEPHEN MURRAY COMMISSIONER 5704842512 2024-09-23 1 1 DAVID J MANBECK CPA P00773661 7177617210 2023 2024-10-15 13:58:12Z X STEPHEN MURRAY SMITH HALL ROOM 5 LOCK HAVEN UNIVERSITY LOCK HAVEN PA 17445 1624715 0 X WWW.PSACSPORTS.ORG X 2010 PA THE MISSION OF THE PENNSYLVANIA STATE ATHLETIC CONFERNCE IS TO PROVIDE AN ORGANIZATIONAL STRUCTURE THAT ENHANCES INTERCOLLEGIATE ATHLETICS COMPETITION AMONG MEMBER INSTITUTIONS IN AN ENVIRONMENT THAT RECOGNIZES THE STUDENT-ATHLETES' ACADEMIC EXPERIENCE AS THE VITAL PART OF THE EDUCATIONAL PROCESS. 18 18 0 18 0 0 500049 504885 905084 1113589 4284 6241 0 0 1409417 1624715 91000 81654 0 0 0 0 0 0 18801 1269309 1545723 1360309 1627377 49108 -2662 542616 688468 74254 220664 468362 467804 X THE MISSION OF THE PENNSYLVANIA STATE ATHLETIC ASSOCIATION TO PROVIDE AN ORGANIZATIONAL STRUCTURE THAT ENHANCES INTERCOLLEGIATE ATHLETICS COMPETITION AMONG MEMBER INSTITUTIONS IN AN ENVIRONMENT THAT RECOGNIZES THE STUDENT-ATHLETES' ACADEMIC EXPERIENCE AS THE VITAL PART OF THE EDUCATIONAL PROCESS. 0 0 1419788 81654 1113589 THE PENNSYLVANIA STATE ATHLETIC CONFERENCE IS A NOT-FOR-PROFIT ORGANIZATION TAX EXEMPT UNDER 501(C)(3) AND IS ESTABLISHED TO PROVIDE AN ORGANIZATIONAL STRUCTURE THAT ENHANCES INTERCOLLEGIATE ATHLETICS COMPETITION AMONG MEMBER INSTITUTIONS IN AN ENVIRONMENT THAT RECOGNIZES STUDENT ATHLETES ACADEMIC EXPIERENCE AS A VITAL PART OF THE EDUCATIONAL PROCESS. 1419788 1 1 0 0 0 0 0 0 0 0 1 0 0 0 1 1 1 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 0 0 1 10 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 X 18 18 0 1 0 0 0 0 0 1 1 0 0 1 1 1 0 1 1 0 0 0 PA X PENNSYLVANIA STATE ATHLETIC CONFERENCE 5704842512 SMITH HALL-ROOM 5 LOCK HAVEN PA 17745 X STEPHEN MURRAY COMMISSONER 40.00 X 0 0 0 DR KENNETH HAWKINSON CHAIRPERSON-KUTZTOWN UNIVE 1.00 X X 0 0 0 DR MARY FINGER VICE-CHAIRPERSON-SETON HIL 1.00 X X 0 0 0 DR CHRISTOPHER FIORENTINO TREASURER-WEST CHESTER UNI 1.00 X X 0 0 0 DR LORRAINE BERNOSKY DIRECTOR-EDINBORO 1.00 X 0 0 0 DR LORRAINE BERNOSKY DIRECTOR-CLARION 1.00 X 0 0 0 DR LORRAINE BERNOSKY DIRECTOR-CALIFORNIA 1.00 X 0 0 0 DR MICHAEL DRISCOLL DIRECTOR-INDIANA UNIVERIST 1.00 X 0 0 0 DR KATHLEEN GETZ DIRECTOR-MERCYHURST UNIVER 1.00 X 0 0 0 DR BASHAR HANNA DIRECTOR-BLOOMSBURG UNIVER 1.00 X 0 0 0 DR BASHAR HANNA DIRECTOR-LOCK HAVEN UNIVER 1.00 X 0 0 0 DR BASHAR HANNA DIRECTOR-MANSFIELD UNIVERI 1.00 X 0 0 0 DR MARY JC HENDRIX DIRECTOR-SHEPHERD UNIVERSI 1.00 X 0 0 0 DR WALTER IWANENKHO DIRECTOR-GANNON UNIVERSITY 1.00 X 0 0 0 DR KENNETH LONG DIRECTOR-EAST STROUDSBURG 1.00 X 0 0 0 DR CHARLES PATTERSON DIRECTOR-SHIPPENSBURG UNIV 1.00 X 0 0 0 DR KAREN RILEY DIRECTOR-SLIPPERY ROCK UNIVERSITY 1.00 X 0 0 0 DR JEM SPECTAR DIRECTOR-UNIV. OF PITT. JO 1.00 X 0 0 0 DR DANIEL WUBAH DIRECTOR-MILLERSVILLE UNIV 1.00 X 0 0 0 0 0 0 0 0 0 0 LOCK HAVEN UNIVERSITY FOUNDATION 401 NORTH FAIRVIEW STREET LOCK HAVEN PA 17745 MANAGEMENT SERVICES 494883 1 504885 504885 DUES 900099 432000 432000 ONLINE FILM EXCHANGE 900099 303974 303974 CHAMPIONSHIP REVENUE 900099 159344 159344 CONFERENCE EXIT FEE 900099 96000 96000 ASSIGNOR FEES 900099 75600 75600 46671 46671 1113589 6241 6241 1624715 1113589 0 6241 81654 81654 626332 532382 87687 6263 7601 381 7220 7500 375 7125 250 113 113 24 9065 4442 4442 181 15263 5885 8070 1308 43941 26362 13184 4395 124 62 62 42842 19277 19275 4290 PROGRAM EXPENSES 447703 431537 13826 2340 CHAMPIONSHIP EXPENSES 217683 206799 10884 ASSIGNOR FEE EXPENSES 78400 78400 MISC. 23901 11951 11950 25118 20168 4950 1627377 1419788 188788 18801 359707 513231 180 0 12053 8496 8496 124 0 154456 149622 28149 13562 542616 688468 45721 206714 28533 13950 74254 220664 X 468362 467804 468362 467804 542616 688468 -2662 2104 0 X X 0 1 X 1 0 X 474781 469358 481235 500049 504885 2430308 474781 469358 481235 500049 504885 2430308 2430308 1264 1916 420 4284 6241 14125 2444433 3905728 0.99420 0.99650 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 8496 8496 0 0 OPERATING LEASE LIABILITY 13950 13950 X 1626819 2104 2104 1624715 0 1624715 1627377 0 1627377 0 1627377 PART X, LINE 2: THE ORGANIZATION FOLLOWS THE PROVISIONS OF FASB'S INCOME TAX TOPIC OF THE ASC WHICH REQUIRES AN ASSESSMENT OF THE ORGANIZATION'S EXPOSURE TO INCOME TAXES AT THE ENTITY LEVEL AS A RESULT OF UNCERTAIN TAX POSITIONS TAKEN IN CURRENT AND PREVIOUSLY-FILED TAX RETURNS. EXAMPLES OF TAX POSITIONS TAKEN AT THE ENTITY LEVEL INCLUDE CONTINUED QUALIFICATION AS A TAX-EXEMPT ORGANIZATION AND THE EXISTENCE OF UNRELATED-BUSINESS TAXABLE INCOME ARISING FROM THE CONDUCT OF UNRELATED-BUSINESS ACTIVITIES. ANY TAX BENEFITS ASSOCIATED WITH UNCERTAIN TAX POSITIONS THAT ARE IN EXCESS OF A REALIZATION THRESHOLD MUST BE RECORDED AS A LIABILITY FOR UNRECOGNIZED TAX BENEFITS IN THE FINANCIAL STATEMENTS, INCLUDING ANY ASSOCIATED INTEREST AND PENALTIES. PRESENTLY, MANAGEMENT BELIEVES THAT IT IS MORE LIKELY THAN NOT THAT ITS TAX POSITIONS WILL BE SUSTAINED UPON EXAMINATION, INCLUDING ANY APPEALS AND LITIGATION, AND THEREFORE, MANAGEMENT BELIEVES THAT THE ORGANIZATION HAS NO EXPOSURE TO INCOME TAXES ARISING FROM UNCERTAIN TAX POSITIONS. 1 GANNON UNIVERSITY ATHLETICS 1009 UNIVERSITY SQUARE ERIE PA 16541 250496976 501C3 5500 0 SAAC & ACADEMIC ENHANCEMENT/AA TRAVEL CALIFORNIA UNIVERSITY OF PA ATHLETICS 250 UNIVERSITY AVENUE CALIFORNIA PA 15419 251508140 501C3 5500 0 SAAC & ACADEMIC ENHANCEMENT/SWA TRAVEL/AA TRAVEL KUTZTOWN UNIVERSITY ATHLETICS 15200 KUTZTOWN ROAD KUTZTOWN PA 19530 232710197 501C3 6250 0 SAAC & ACADEMIC ENHANCEMENT/FAR TRAVEL/AA TRAVEL/INCLUSION FORUM SHIPPENSBURG UNIVERSITY STUDENT SERVICES 1871 OLD MAIN DRIVE SHIPPENSBURG PA 17257 542101819 501C3 6250 0 SAAC & ACADEMIC ENHANCEMENT/FAR TRAVEL/AA TRAVEL/INCLUSION FORUM 4 PART I, LINE 2: GRANT DISTRIBUTIONS ARE TO BE USED FOR VARIOUS PROGRAM ACTIVITIES. MANAGEMENT MONITORS THE DISTRIBUTION OF THE VARIOUS GRANTS. FORM 990, PART VI, SECTION A, LINE 3 THE ORGANIZATION CONTRACTS WITH THE LOCK HAVEN UNIVERISTY FOUNDATION FOR ITS EMPLOYEES INCLUDING THE COMMISSONER. COMMISSONERS TOTAL COMPENSATION WAS $178,232. FORM 990, PART VI, SECTION B, LINE 11B FORM 990 IS PRESENTED TO THE BOARD OF DIRECTORS FOR REVIEW. THE FLOOR IS OPENED TO ANY QUESTIONS AND/OR SUGGESTIONS. AFTER ANY QUESTIONS AND/OR SUGGESTIONS ARE RESOLVED, THE BOARD OF DIRECTORS HOLDS A VOTE TO APPROVE FORM 990. ONCE APPROVED, FORM 990 IS THEN SIGNED AND FILED WITH THE INTERNAL REVENUE SERVICE. FORM 990, PART VI, SECTION C, LINE 19 THE PENNSYLVANIA STATE ATHLETIC CONFERENCE MAKES ITS GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990 PART XII LINE 2C THE BOARD OF DIRECTORS AND MANAGEMENT ASSUME THE RESPONSIBILITY OF OVERSIGHT OF THE AUDIT OF ITS FINANCIAL STATEMENTS AND SELECTION OF ITS INDEPENDENT AUDITOR. THE PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR.