2025-01-30T13:28:58-06:00 2024-08-31 161092347 MENGEL METZGER BARR & CO LLP 11 BRITISH AMERICAN BLVD LATHAM NY 12110 990 2023-09-01 112652408 NEW YORK STATE PUBLIC HIGH SCHOOL ATHLETIC ASSOCIATION INC NEWY 5186900771 8 AIRPORT PARK BOULEVARD LATHAM NY 12110 ROBERT ZAYAS EXECUTIVE DIRECTOR 5186900771 2025-01-28 1 1 HEATHER R LEWIS CPA P01409255 5187850134 2023 2025-03-06 01:10:19Z RUSSELL BARTLETT 8 AIRPORT PARK BOULEVARD LATHAM NY 12110 6245269 0 X NYSPHSAA.ORG X 1973 NY TO PROMOTE SPORTSMANSHIP, SAFETY AND STANDARDS OF PLAY FOR INTERSCHOLASTIC ATHLETICS. 47 47 8 950 0 0 0 0 2423088 2844567 163882 158286 937972 933564 3524942 3936417 0 0 0 0 1012165 1067441 0 0 0 2469446 2702780 3481611 3770221 43331 166196 7836772 8563811 2042283 1950909 5794489 6612902 TO PROMOTE COMPETITION IN HIGH SCHOOL ATHLETIC PROGRAMS. 0 0 3197699 3809141 THE ASSOCIATION SERVES AS A CENTRAL ORGANIZATION THROUGH WHICH MEMBER HIGH SCHOOLS IN THE STATE MAY COOPERATE TO: ENCOURAGE AS MANY PUPILS AS POSSIBLE TO PARTICIPATE IN ATHLETIC GAMES, PROMOTE SPORTSMANLIKE CONDUCT IN ALL ATHLETIC CONTESTS, MAINTAIN ESSENTIAL MINIMUM STANDARDS OF ELIGIBILITY, PROVIDE MEANS TO SETTLE DISPUTED ATHLETIC CONTESTS AMICABLY AND AUTHORIATIVELY, CONDUCT APPROPRIATE ATHLETIC MEETS AND TOURNAMENTS, COOPERATE WITH THE STATE EDUCATION DEPARTMENT IN FOSTERING EDUCATIONALLY SOUND ATHLETIC PROGRAMS, ADAPT RULES GOVERNING SPORTS CONTESTS TO THE PARTICULAR CONDITIONS FOR HIGH SCHOOL COMPETITION, AND TO CONTINUALLY SEEK DATA TO SUPPORT RULES CHANGES LEADING TO GREATER SAFETY FOR HIGH SCHOOL ATHLETES. THIS YEAR 1,368 JUNIOR AND SENIOR HIGH SCHOOLS COMPRISED OF 455,000 STUDENT ATHLETES WERE SERVED. 3197699 1 0 0 1 0 0 0 0 0 0 1 0 0 0 1 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 1 135 0 1 8 1 0 0 0 0 0 0 0 0 0 0 0 0 X 47 47 0 0 0 0 1 1 1 1 1 0 0 1 1 1 1 1 1 1 1 0 NY X LISA HAND 5186900771 8 AIRPORT PARK BOULEVARD LATHAM NY 12110 JOSHUA HARRICA EXECUTIVE COMMITTEE 1.00 X 0 0 0 JENNIFER LAPINSKI EXECUTIVE COMMITTEE 1.00 X 0 0 0 ROBERT MOLISANI CENTRAL COMMITTEE 1.00 X 0 0 0 ERIC LUTHER CENTRAL COMMITTEE 1.00 X 0 0 0 DAVID PULLEN CENTRAL COMMITTEE 1.00 X 0 0 0 MATTHEW RONCA EXECUTIVE COMMITTEE 1.00 X 0 0 0 MARK BROOKS CENTRAL COMMITTEE 1.00 X 0 0 0 JOHN COSCIA CENTRAL COMMITTEE 1.00 X 0 0 0 JEREMY LUFT CENTRAL COMMITTEE 1.00 X 0 0 0 JEFF SORTISIO CENTRAL COMMITTEE 1.00 X 0 0 0 JAMIE HARTER CENTRAL COMMITTEE 1.00 X 0 0 0 JOSH DANN CENTRAL COMMITTEE 1.00 X 0 0 0 BRIAN MONAHAN CENTRAL COMMITTEE 1.00 X 0 0 0 HENRY GRISHMAN CENTRAL COMMITTEE 1.00 X 0 0 0 BRIAN PIAZZA CENTRAL COMMITTEE 1.00 X 0 0 0 SUSAN REID EXECUTIVE COMMITTEE 1.00 X 0 0 0 CARLOS ALVAREZ CENTRAL COMMITTEE 1.00 X 0 0 0 DAN WARD CENTRAL COMMITTEE 1.00 X 0 0 0 DAVID COATES EXECUTIVE COMMITTEE 1.00 X 0 0 0 DEREK ADAMS CENTRAL COMMITTEE 1.00 X 0 0 0 SHAWN MILLER CENTRAL COMMITTEE 1.00 X 0 0 0 KATHLEEN MASTERSON EXECUTIVE COMMITTEE 1.00 X 0 0 0 PAUL GASPARINI CENTRAL COMMITTEE 1.00 X 0 0 0 MICHAEL GRANEY CENTRAL COMMITTEE 1.00 X 0 0 0 JEFF ROTH EXECUTIVE COMMITTEE 1.00 X 0 0 0 ROBERT HAAS CENTRAL COMMITTEE 1.00 X 0 0 0 ERIKA BACKUS EXECUTIVE COMMITTEE 1.00 X 0 0 0 JEN KEANE EXECUTIVE COMMITTEE 1.00 X 0 0 0 JAMES CRUIKSHANK EXECUTIVE COMMITTEE 1.00 X 0 0 0 PATTI MURPHY EXECUTIVE COMMITTEE 1.00 X 0 0 0 MONICA TOOLEY EXECUTIVE COMMITTEE 1.00 X 0 0 0 MICHAEL BONGINO EXECUTIVE COMMITTEE 1.00 X 0 0 0 ELISE BRITT-GAETA EXECUTIVE COMMITTEE 1.00 X 0 0 0 MARISA FALLACARO-DOUGHERTY EXECUTIVE COMMITTEE 1.00 X 0 0 0 KENDRA MCCOY EXECUTIVE COMMITTEE 1.00 X 0 0 0 CHRISTOPHER DOROSHENKO EXECUTIVE COMMITTEE 1.00 X 0 0 0 TIM HORAN EXECUTIVE COMMITTEE 1.00 X 0 0 0 SUZANNE LENDZIAN EXECUTIVE COMMITTEE 1.00 X 0 0 0 ANTHONY CARUSONE EXECUTIVE COMMITTEE 1.00 X 0 0 0 JEFF FERRARA EXECUTIVE COMMITTEE 1.00 X 0 0 0 FRED DEINHARDT CENTRAL COMMITTEE 1.00 X 0 0 0 JOESEPH DEBARBIERI CENTRAL COMMITTEE 1.00 X 0 0 0 JIM CUMMINGS CENTRAL COMMITTEE 1.00 X 0 0 0 RUSSELL BARTLETT PRESIDENT 2.00 X X 0 0 0 JULIE BERGMAN PAST PRESIDENT 2.00 X X 0 0 0 ADAM STOLTMAN 2ND VICE PRESIDENT 2.00 X X 0 0 0 TIMOTHY MULLINS 1ST VICE PRESIDENT 2.00 X X 0 0 0 LISA HAND DIRECTOR OF FINANCE 40.00 X 95624 0 25293 ROBERT ZAYAS EXECUTIVE DIRECTOR 40.00 X 184005 0 60369 TODD NELSON ASSISTANT DIRECTOR 40.00 X 125396 0 16217 JOE ALTIERI ASSISTANT DIRECTOR 40.00 X 129458 0 19454 534483 0 121333 3 0 1 0 0 CHAMPIONSHIP INCOME 900099 1555870 1555870 MEMBERSHIP DUES 900099 1282251 1282251 WORKSHOPS/CLINICS 900099 6446 6446 2844567 161266 161266 51792 82802 -31010 -31010 -31010 2058478 31500 2082660 10298 -24182 21202 -2980 -2980 171317 133092 38225 38225 SPONSORSHIPS 900099 909609 909609 MISCELLANEOUS 900099 16740 16740 926349 3936417 3809141 0 127276 373214 216114 157100 529451 512184 17267 78606 59833 18773 23474 22722 752 62696 51804 10892 80693 80693 17950 17950 36173 36173 36361 36361 24918 24918 57661 9206 48455 82424 68201 14223 271275 259190 12085 52449 52449 34736 10530 24206 CHAMPIONSHIPS 1183188 1183188 EXPENSES RELATED TO SPO 310000 310000 TRANSPORTATION REIMBURS 269389 269389 STUDENT PROGRAMS 168070 168070 77493 32350 45143 3770221 3197699 572522 0 1549462 1463070 57190 29577 117515 184895 55721 107903 78063 61174 1750287 906321 856084 843966 4872138 5633849 250599 239377 7836772 8563811 195625 127254 1014133 986876 832525 836779 2042283 1950909 X 4972002 5783268 822487 829634 5794489 6612902 7836772 8563811 166196 652217 0 X X 0 1 X 1 0 X 69110 16831 85941 3041604 2128091 3629586 3541039 3942233 16282553 3041604 2197201 3646417 3541039 3942233 16368494 0 0 0 16368494 131248 111708 209127 178287 161266 791636 131248 111708 209127 178287 161266 791636 3172852 2308909 3855544 3719326 4103499 17160130 0.95390 0.95460 0.04610 0.04540 X 0 0 0 0 0 0 1 36173 0 0 36173 0 SCHEDULE C, PART IIB, LINE G: THE LOBBYING ACTIVITIES WERE TO GAIN SUPPORT FROM NY LEGISLATORS FOR VARIOUS NYSPHSAA INITIATIVES AS WELL AS TO EDUCATE ELECTED OFFICIALS ON NYSPHSAA RULES AND REGULATIONS AND THEIR IMPACT UPON CONSTITUENTS. 176303 176303 1189879 647932 541947 71816 58911 12905 252514 149313 103201 59775 50165 9610 843966 POSTRETIREMENT BENEFIT OBLIGATION 829634 OPERATING LEASE LIABILITY 7145 836779 X 4695173 652217 652217 4042956 36361 -142900 -106539 3936417 3876760 142900 142900 3733860 36361 36361 3770221 PART X, LINE 2: THE ASSOCIATION IS A NOT-FOR-PROFIT ORGANIZATION, OTHER THAN A PRIVATE FOUNDATION, EXEMPT FROM FEDERAL INCOME TAX UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. UNDER ACCOUNTING STANDARDS CODIFICATION (ASC) SECTION 740, THE TAX STATUS OF TAX-EXEMPT ENTITIES IS AN UNCERTAIN TAX POSITION, SINCE EVENTS COULD POTENTIALLY OCCUR THAT JEOPARDIZE TAX-EXEMPT STATUS. ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA REQUIRE MANAGEMENT TO EVALUATE TAX POSITIONS TAKEN BY THE ASSOCIATION AND RECOGNIZE A TAX LIABILITY IF THE ASSOCIATION HAS TAKEN AN UNCERTAIN TAX POSITION THAT MORE THAN LIKELY WOULD NOT BE SUSTAINED UPON THE EXAMINATION BY THE IRS. MANAGEMENT HAS ANALYZED THE TAX POSITIONS TAKEN BY THE ASSOCIATION AND IS NOT AWARE OF ANY EVENTS THAT COULD JEOPARDIZE ITS TAX-EXEMPT STATUS. THEREFORE, NO LIABILITY OR PROVISION FOR INCOME TAX HAS BEEN REFLECTED IN THE FINANCIAL STATEMENTS. PART XI, LINE 4B - OTHER ADJUSTMENTS: NET RENTAL ACTIVITY -31,010. RULEBOOK SALES EXPENSE APPLIED TO COGS IN REVENUE -133,092. GAIN ON DISPOSAL OF ASSET 21,202. PART XII, LINE 2D - OTHER ADJUSTMENTS: RULEBOOK SALES EXPENSE APPLIED TO COGS IN REVENUE 133,092. NET RENTAL ACTIVITY 31,010. GAIN ON DISPOSAL OF ASSET -21,202. X X X X X 0 1 0 0 0 0 0 0 0 ROBERT ZAYAS EXECUTIVE DIRECTOR 178771 0 0 0 5234 0 25971 0 34398 0 244374 0 0 0 FORM 990, PART VI, SECTION A, LINE 6 THE ORGANIZATION HAS MEMBERS. THESE MEMBERS ARE DIVIDED GEOGRAPHICALLY INTO 11 SECTIONS. FORM 990, PART VI, SECTION A, LINE 7A THE 11 SECTIONS (WHICH ARE INDEPENDENT ORGANIZATIONS OR CORPORATIONS) EACH ELECT 4 DIRECTORS TO THE BOARD. THE APPOINTMENT OF THE EXECUTIVE DIRECTOR SELECTED BY THE OFFICERS IS APPROVED BY THE BOARD OF DIRECTORS. FORM 990, PART VI, SECTION A, LINE 7B A REFERENDUM IS REQUIRED TO APPROVE CONSTITUTIONAL AMENDMENTS AND THIS MUST BE APPROVED BY THE MEMBERS. FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 IS DISTRIBUTED TO EACH MEMBER OF THE GOVERNING BODY PRIOR TO FILING. FORM 990, PART VI, LINE 11B: AS PART OF THE ANNUAL AUDIT, OUR INDEPENDENT CERTIFIED PUBLIC ACCOUNTING FIRM PREPARES A DRAFT OF FORM 990 AND RELATED SUPPORTING SCHEDULES FROM OUR INTERNAL RECORDS. WE DESIGNATE AN INDIVIDUAL(S) WITH SUITABLE SKILL, KNOWLEDGE, OR EXPERIENCE TO OVERSEE THESE SERVICES AND WE MAKE ALL MANAGEMENT DECISIONS AND PERFORM ALL MANAGEMENT FUNCTIONS. WE HAVE REVIEWED, APPROVED, AND ACCEPTED RESPONSIBILITY FOR FORM 990 AND THE RELATED SCHEDULES AND BELIEVE THEY ARE ADEQUATELY SUPPORTED BY THE BOOKS AND RECORDS OF NEW YORK STATE PUBLIC HIGH SCHOOL ATHLETIC ASSOCIATION, INC. FORM 990, PART VI, SECTION B, LINE 12C ANNUAL QUESTIONNAIRES TO EMPLOYEES, OFFICERS AND GOVERNING BOARD MEMBERS FORM 990, PART VI, SECTION B, LINE 15 THE OFFICERS REVIEW THE COMPENSATION OF THE EXECUTIVE DIRECTOR ON AN ANNUAL BASIS AND COMPARE IT TO INDUSTRY TRENDS AND OTHER ANALYSIS. FORM 990, PART VI, SECTION C, LINE 19 DOCUMENTS AVAILABLE UPON REQUEST. FORM 990, PART XII, LINE 2C: THERE HAS BEEN NO CHANGE IN THE REVIEW AND OVERSIGHT PROCEDURES DURING THE YEAR.