2024-11-15T00:00:24-06:00 2023-12-31 930928924 PERKINS & COMPANY PC 1211 SW FIFTH AVE SUITE 1000 PORTLAND OR 97204 990 2023-01-01 931090612 NIRSA FOUNDATION NIRS 5417668211 5060 SW PHILOMATH BLVD 355 CORVALLIS OR 97333 PAMELA WATTS EXECUTIVE DIRECTOR 5417668211 2024-11-10 1 0 CYNTHIA P BARTHOLOMEW P01313965 5032210336 2024-11-10 2023 2024-10-15 13:58:12Z X PAMELA WATTS 5060 SW PHILOMATH BLVD 355 CORVALLIS OR 97333 1125015 0 X WWW.NIRSA.ORG X 1991 OR ENHANCE COLLEGIATE RECREATIONAL SPORTS WITH SCHOLARSHIP, RESEARCH AND DEVELOPMENT OPPORTUNITIES. 11 11 6 125 0 0 162099 96764 0 0 17651 -89663 -1121 -7766 178629 -665 132981 173834 0 0 0 0 0 0 3769 91206 119544 224187 293378 -45558 -294043 1811109 1772526 7867 30974 1803242 1741552 X THE NIRSA FOUNDATION, THROUGH FUNDRAISING AND STEWARDSHIP EFFORTS, WORKS IN COOPERATION WITH THE NATIONAL INTRAMURAL-RECREATIONAL SPORTS ASSOCIATION (NIRSA) TO ENHANCE THE EFFECTIVENESS OF COLLEGIATE RECREATIONAL SPORTS BY PROVIDING ITS MEMBERS MEANINGFUL OPPORTUNITIES FOR SCHOLARSHIP, RESEARCH, AND PERSONAL AND PROFESSIONAL DEVELOPMENT. 0 0 205804 173834 DURING 2023, NIRSA FOUNDATION CONTINUED TO ENHANCE COLLEGIATE RECREATIONAL SPORTS BY PROVIDING OPPORTUNITIES FOR SCHOLARSHIP, RESEARCH, AND DEVELOPMENT, INCLUDING MAKING GRANTS 1) FOR STUDENTS AND PROFESSIONALS TO ATTEND NIRSA EDUCATIONAL EVENTS (ANNUAL CONFERENCE OR INSTITUTES), 2) TO HELP UNDERWRITE A "STATE OF THE INDUSTRY" REPORT FOR CAMPUS AND RECREATION, AND 3) TO HIRE SPEAKERS FOR A PRE-CONFERENCE WORKSHOP OFFERED FREE TO NIRSA MEMBERS. 205804 1 1 0 0 0 0 0 0 0 1 1 0 0 0 1 1 0 1 0 0 0 0 0 0 1 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 1 0 1 1 0 1 6 1 0 0 0 0 0 0 0 0 0 0 0 0 X 11 11 0 0 0 0 1 1 0 1 0 0 0 0 1 1 1 1 1 1 1 0 OR X JOE WILLIAMS 5417668211 5060 SW PHILOMATH BLVD 355 CORVALLIS OR 97333 LARRY MELLINGER PRESIDENT & DIRECTOR (PART-YEAR) 1.00 X X 0 0 0 SOPHIA MARSHALL PRES.-ELECT, PRES. (PART-YR) & DIR. 1.00 X X 0 0 0 SENECA WILSON PRES.-ELECT (PART-YEAR) & DIRECTOR 1.00 X X 0 0 0 MAXWELL MILLER DIRECTOR (PART-YEAR) 1.00 X 0 0 0 MARTI TOMLIN DIRECTOR (PART-YEAR) 1.00 X 0 0 0 YVETTE KELL DIRECTOR 1.00 X 0 0 0 KEVIN GEORGE DIRECTOR 1.00 X 0 0 0 JEAN MCCLELLAN HOLT DIRECTOR 1.00 X 0 0 0 JAMES KOEPPE DIRECTOR 1.00 X 0 0 0 STEVE BOBBIT DIRECTOR 1.00 X 0 0 0 LEXI CHAPUT DIRECTOR (PART-YEAR) 1.00 X 0 0 0 DEMOND PRYOR DIRECTOR (PART-YEAR) 1.00 X 0 0 0 LIZ HENRY DIRECTOR (PART-YEAR) 1.00 X 0 0 0 ALEX ACCETTA DIRECTOR (PART-YEAR) 1.00 X 0 0 0 PAM WATTS EXECUTIVE DIRECTOR 3.00 48.00 X 0 196776 39539 JOE WILLIAMS SENIOR DIRECTOR OF FINANCE 3.00 37.00 X 0 104888 17154 0 301664 56693 0 0 1 0 0 55750 41014 96764 32776 32776 992567 1115006 -122439 -122439 -122439 2908 55750 10674 -7766 -7766 -665 0 0 -97429 X 115000 115000 58834 58834 452 452 10400 10400 16360 16360 42418 40218 2200 5704 246 5458 2839 2839 27108 19987 6240 881 688 688 1001 1001 STIPENDS 6500 6500 FACILITY RENTAL 2440 2440 CATERING 1665 1665 MISCELLANEOUS 666 666 1303 67 1236 293378 205804 83805 3769 145454 131496 87594 44636 1040 549 828 869 3440 3434 694 6 1575499 1544789 0 50181 1811109 1772526 4325 17250 7867 9399 7867 30974 X 1048624 942237 754618 799315 1803242 1741552 1811109 1772526 -294043 232353 0 X 0 1 X 0 0 X 188275 109744 158410 162099 96764 715292 188275 109744 158410 162099 96764 715292 92360 622932 32216 24413 19911 30281 32776 139597 854889 0.72870 0.78420 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1246704 29751 95202 49362 24098 1298197 1383206 68420 -164120 24061 16741 1246704 1257462 37015 127772 11499 27544 1383206 808086 454716 47789 33454 19675 1257462 605889 154440 92768 23645 21366 808086 0.38430 0.15720 0.45850 0 0 3440 3434 6 6 DUE TO NIRSA 9399 9399 X PART V, LINE 4: THE INTENDED USE OF THE ORGANIZATION'S ENDOWMENT FUNDS IS TO PROVIDE SCHOLARSHIPS TO STUDENTS AND PROFESSIONALS TO ATTEND THE NIRSA ANNUAL CONFERENCE. PART X, LINE 2: THE ORGANIZATION HAS ADOPTED THE PROVISION OF FASB ASC 740-10, INCOME TAXES, RELATING TO ACCOUNTING FOR UNCERTAIN TAX POSITIONS. THE ORGANIZATION RECOGNIZES THE TAX BENEFIT FROM UNCERTAIN TAX POSITIONS ONLY IF IT IS MORE LIKELY THAN NOT THAT THE TAX POSITIONS WILL BE SUSTAINED ON EXAMINATION BY THE TAX AUTHORITIES, BASED ON THE TECHNICAL MERITS OF THE POSITION. THE TAX BENEFIT IS MEASURED BASED ON THE LARGEST BENEFIT THAT HAS A GREATER THAN 50% LIKELIHOOD OF BEING REALIZED UPON ULTIMATE SETTLEMENT. THE ORGANIZATION DID NOT HAVE ANY UNCERTAIN TAX POSITIONS IN CONNECTION WITH THESE CONSOLIDATED FINANCIAL STATEMENTS. CONFERENCE APPEAL 55750 55750 327 2787 1995 5565 APPAREL SALE 2908 2908 58658 55750 2908 327 2787 1995 5565 10674 -7766 1 NATIONAL INTRAMURAL-RECREATIONAL SPORTS ASSOCIATION 5060 SW PHILOMATH BLVD 355 CORVALLIS OR 97333 237203564 501(C)(6) 115000 0 N/A N/A RESEARCH & BENCHMARKING, SUPPORRT FOR EDUCATIONAL PROGRAMS AND CONFERENCES 0 1 ANNUAL CONFERENCE SCHOLARSHIPS 149 57530 N/A N/A ERSL CONFERENCE SCHOLARSHIPS 12 1304 N/A N/A PART I, LINE 2: THE NIRSA FOUNDATION RECEIVES PERIODIC REPORTS FROM NIRSA ABOUT THE PROGRESS OF RESEARCH PROJECTS AND THE FINAL RESULTS OF RESEARCH PROJECTS ARE SHARED WITH THE FOUNDATION BOARD. THE NIRSA FOUNDATION ENGAGES WITH ITS SCHOLARSHIP RECIPIENTS AT THE EDUCATIONAL EVENTS THEY ATTEND. 0 0 0 0 0 0 0 0 0 PAM WATTS EXECUTIVE DIRECTOR 0 196776 0 0 0 0 0 19678 0 19861 0 236315 0 0 FORM 990, PART VI, SECTION A, LINE 6 THE NATIONAL INTRAMURAL-RECREATIONAL SPORTS ASSOCIATION (NIRSA) IS THE NIRSA FOUNDATION'S SOLE MEMBER. NIRSA ELECTS THE NIRSA FOUNDATION'S BOARD OF DIRECTORS. FORM 990, PART VI, SECTION A, LINE 7A THE NIRSA FOUNDATION IS GOVERNED BY UP TO AN 11-MEMBER BOARD OF DIRECTORS, WHO ARE ELECTED BY THE BOARD OF ITS SOLE MEMBER, NIRSA. NINE OF THE DIRECTORS ARE ELECTED TO THREE-YEAR TERMS; A PAST PRESIDENT OR PAST CHAIR OF THE NIRSA FOUNDATION SERVES A ONE-YEAR TERM; AN AT-LARGE DIRECTOR ALSO SERVES A ONE-YEAR TERM. A MAJORITY OF THE DIRECTORS OF THE NIRSA FOUNDATION SHALL NOT ALSO BE DIRECTORS OF NIRSA. FORM 990, PART VI, SECTION A, LINE 8B THE ORGANIZATION HAS NO COMMITTEE WITH AUTHORITY TO ACT ON BEHALF OF THE GOVERNING BODY. FORM 990, PART VI, SECTION B, LINE 11B THE EXECUTIVE DIRECTOR AND SENIOR DIRECTOR OF FINANCE REVIEW THE FORM 990 BEFORE FILING. FORM 990, PART VI, SECTION B, LINE 12C THE CONFLICT OF INTEREST POLICY IS REVIEWED AND SIGNED BY BOARD MEMBERS AT THE ONSET OF THEIR BOARD TERMS, AND ANNUALLY THEREAFTER. FORM 990, PART VI, SECTION B, LINE 15 THE EXECUTIVE DIRECTOR'S COMPENSATION IS DETERMINED BY AN INDEPENDENT COMPENSATION SURVEY AND APPROVAL BY NIRSA'S BOARD OF DIRECTORS. THE SENIOR DIRECTOR OF FINANCE'S COMPENSATION IS DETERMINED BY INDEPENDENT PERSONS USING COMPARABILITY DATA, AND THE DECISIONS ARE DOCUMENTED CONTEMPORANEOUSLY. FORM 990, PART VI, SECTION B, LINE 15B: NO OTHER OFFICERS OR KEY EMPLOYEES ARE COMPENSATED. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION'S GOVERNING DOCUMENTS ARE AVAILABLE UPON REQUEST AND POSTED ON THE NIRSA WEBSITE. FORM 990, PART IX, LINE 11G SERVICE AGREEMENT FEES: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 40,000. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 40,000. REGISTRATION & CLASS FEES: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 218. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 218. PROFESSIONAL FEES: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 2,200. TOTAL EXPENSES 2,200. NATIONAL INTRAUMURAL-RECREATIONAL SPORTS ASSOCIATION 5060 SW PHILOMATH BLVD 355 CORVALLIS OR 97333 237203564 PROMOTING INTRAMURAL AND RECREATIONAL SPORTS OR 501(C)(6) N/A 0 NIRSA SERVICES CORPORATION 5060 SW PHILOMATH BLVD 355 CORVALLIS OR 97333 931270543 SPONSORSHIP PROGRAMS AND SPORTING EVENTS OR NATIONAL INTRAMURAL- RECREATIONAL SPORTS ASSN C 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 NATIONAL INTRAMURAL-RECREATIONAL SPORTS ASSOCIATION B 115000 CASH - U.S. CURRENCY NATIONAL INTRAMURAL-RECREATIONAL SPORTS ASSOCIATION O 184920 COST BASED ON TIME SPENT