2025-11-10T09:21:42-06:00 2025-06-30 420731256 MERIWETHER WILSON AND COMPANY PLLC 4500 WESTOWN PARKWAY SUITE 140 WEST DES MOINES IA 502666717 990 2024-07-01 208062466 IOWA HIGH SCHOOL ATHLETIC ASSOCIATION IOWA 5154322011 1605 S STORY ST BOONE IA 500365226 THOMAS KEATING EXECUTIVE DIRECTOR 5154322011 2025-10-24 1 0 MATTHEW VOGL P01645543 5152230002 2025-10-24 2024 2025-03-06 01:10:19Z THOMAS KEATING 1605 S STORY ST BOONE IA 500365226 8123404 0 X WWW.IAHSAA.ORG X 2006 IA PROMOTE, DEVELOP, DIRECT, PROTECT & REGULATE AMATEUR INTERSCHOLASTIC ATHLETICS FOR IA SCHOOLS. 9 9 25 90 84453 34165 913749 923637 5945569 5939695 467102 375575 124459 176534 7450879 7415441 0 0 0 0 2079590 2096868 0 0 55505 4607240 4828205 6686830 6925073 764049 490368 11790210 12246746 590453 438001 11199757 11808745 X TO PROMOTE, DEVELOP, DIRECT, PROTECT AND REGULATE AMATEUR INTERSCHOLASTIC ATHLETICS FOR IOWA MEMBER SCHOOLS AND TO STIMULATE GOOD SPORTSMANSHIP AMONG CONTESTANTS, SCHOOLS AND COMMUNITIES THROUGHOUT THE STATE OF IOWA. SEE SCHEDULE O. 0 0 6133846 5939695 ATHLETIC EVENTS - THE IOWA HIGH SCHOOL ATHLETIC ASSOCIATION (IHSAA) PROVIDES LEADERSHIP AND SUPPORT FOR MALE INTERSCHOLASTIC ATHLETICS FOR SECONDARY SCHOOLS WITHIN THE STATE OF IOWA. OVER 80,000 BOYS FROM 365 MEMBER SCHOOLS CURRENTLY COMPETE IN 11 SPORTS SANCTIONED BY THE IHSAA - FOOTBALL, CROSS COUNTRY, SWIMMING, WRESTLING, BASKETBALL, GOLF, TENNIS, TRACK & FIELD, SOCCER, BASEBALL AND BOWLING. THE IHSAA OPERATES POST SEASON COMPETITION FOR THE SPORTS LISTED. MEMBER SCHOOLS HOST POST SEASON COMPETITION AND THE IHSAA REIMBURSES THE SCHOOLS FOR A PERCENTAGE OF THE COSTS INCURRED IN HOSTING THE EVENTS. THE IHSAA DEVELOPS ATHLETIC RULES AND REGULATES TEAM PLAY, OFFERS EDUCATIONAL PROGRAMS RELATED TO EXERCISE, WELLNESS, NUTRITION, SPORTSMANSHIP, AND LEADERSHIP TRAINING. SEE SCHEDULE O.THE IHSAA CONDUCTS AN AWARDS PROGRAM FOR ATHLETES AND MEMBER SCHOOLS. 264671 IHSAA ACHIEVE FOUNDATION - THERE WERE $264,671 OF EXPENSES INCURRED DURING THE CURRENT FISCAL YEAR RELATED TO THE FOUNDATION. 6398517 1 1 0 0 0 0 0 0 0 0 1 0 0 0 1 0 0 1 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 0 0 0 0 1 1 1 0 0 1 60 0 1 25 1 1 1 0 0 0 0 0 0 0 0 0 0 0 X 9 9 0 0 0 0 1 1 1 1 1 0 0 1 1 1 1 1 1 1 1 0 X THOMAS KEATING 5154322011 1605 S STORY ST BOONE IA 50036 BRENT COOK DIRECTOR 4.00 0.30 X 0 0 0 DAVE WIEBERS DIRECTOR 4.00 0.30 X 0 0 0 ANDY CROZIER DIRECTOR 4.00 0.30 X 0 0 0 DERON DURFLINGER VICE CHAIRPERSON 4.00 0.30 X X 0 0 0 STEVE PETTIT TREASURER 4.00 0.30 X X 0 0 0 BARB SCHWAMMAN DIRECTOR 4.00 0.30 X 0 0 0 ROD EARLEYWINE DIRECTOR 4.00 0.30 X 0 0 0 AMANDA WHALEY CHAIRPERSON 4.00 0.30 X X 0 0 0 ERIC ST CLAIR DIRECTOR 4.00 0.30 X 0 0 0 THOMAS KEATING EXECUTIVE DIRECTOR 40.00 3.00 X 245044 0 71624 TODD THARP ASSISTANT DIRECTOR 40.00 X 153540 0 46885 CHAD ELSBERRY ASSISTANT DIRECTOR 40.00 X 140190 0 42655 JARED CHIZEK ASSISTANT DIRECTOR 40.00 X 132785 0 41438 ANDREW UMTHUN ASSISTANT DIRECTOR 40.00 X 128800 0 43163 800359 0 245765 5 0 1 0 0 2500 921137 15546 923637 ATHLETIC EVENTS 711210 5722513 5722513 REGISTRATION OF OFFICIALS 711210 200994 200994 SALE OF GAME BALLS 711210 15444 15444 EMBLEMS, COINS & CAPS 711210 744 744 5939695 343135 343135 25895 25895 714546 25857 707963 0 6583 25857 32440 32440 OTHER 900099 66186 66186 PLAQUE SALES 900099 42633 42633 SPONSORSHIPS 900099 28070 28070 13750 13750 150639 7415441 5939695 84453 467656 X 1046123 824456 221667 699885 699885 64610 64610 172036 172036 114214 101155 13059 62333 52983 6233 3117 30999 26349 3100 1550 28318 28318 407024 393263 9174 4587 83624 83624 6514 5537 651 326 41078 34916 4108 2054 75001 63751 7500 3750 35969 35969 308038 261832 30804 15402 127156 108083 12716 6357 INCOME TAX EXPENSE 9054 9054 EVENT SPACE & EQUIPMENT 673014 673014 OFFICIALS, MANAGERS & H 522705 522705 HOST SCHOOL ALLOWANCE 520068 520068 1897310 1754281 124667 18362 6925073 6398517 471051 55505 519227 539304 5994744 5780468 102835 76908 54578 61990 67069 116039 6203954 4583597 1644509 1620357 3194458 3898282 212790 153398 11790210 12246746 167879 90758 27115 5978 395459 341265 590453 438001 X 10993417 11642006 206340 166739 11199757 11808745 11790210 12246746 490368 118620 0 X 0 1 X 1 0 X 1110072 986871 783730 913749 923637 4718059 4880656 5539572 5807122 5724965 5722513 27674828 5990728 6526443 6590852 6638714 6646150 32392887 463802 454557 545584 642180 563733 2669856 0 463802 454557 545584 642180 563733 2669856 29723031 135872 138331 148834 317419 369030 1109486 47132 70195 73788 74880 70703 336698 183004 208526 222622 392299 439733 1446184 1493 125076 127109 6492 66186 326356 6175225 6860045 6940583 7037505 7152069 34165427 0.87000 0.86990 0.04230 0.03680 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 40748 40748 3426111 2392498 1033613 2484197 2034665 449532 252898 156434 96464 1620357 ADVANCE REGISTRATION 24398 ACCRUED EMPLOYEE BENEFITS 195917 CURRENT OPERATING LEASE 28596 LONG-TERM OPERATING LEASE 92354 341265 7517070 118620 118620 7398450 16991 16991 7415441 6908083 1 1 6908082 16991 16991 6925073 PART XI, LINE 4B - OTHER ADJUSTMENTS: COST OF GOODS SOLD NETTED WITH REVENUE 16,991. PART XII, LINE 2D - OTHER ADJUSTMENTS: ROUNDING 1. PART XII, LINE 4B - OTHER ADJUSTMENTS: COST OF GOODS SOLD NETTED WITH REVENUE 16,991. X 1 0 X X X 0 1 0 0 0 0 0 0 0 THOMAS KEATING EXECUTIVE DIRECTOR 245044 0 0 0 0 0 37380 0 34244 0 316668 0 0 0 TODD THARP ASSISTANT DIRECTOR 153540 0 0 0 0 0 17970 0 28915 0 200425 0 0 0 CHAD ELSBERRY ASSISTANT DIRECTOR 140190 0 0 0 0 0 16440 0 26215 0 182845 0 0 0 JARED CHIZEK ASSISTANT DIRECTOR 132785 0 0 0 0 0 15600 0 25838 0 174223 0 0 0 ANDREW UMTHUN ASSISTANT DIRECTOR 128800 0 0 0 0 0 15120 0 28043 0 171963 0 0 0 PART I, LINE 1A FOR CALENDAR YEAR 2024, AN EXPENSE ACCOUNT IN THE AMOUNT OF $13,500 WAS PROVIDED TO THOMAS KEATING, EXECUTIVE DIRECTOR, FOR DINING, ENTERTAINMENT AND LIKE INCIDENTAL EXPENSES. THIS IS TAXABLE COMPENSATION REPORTED ON THOMAS' W-2. PART I, LINE 4B FOR CALENDAR YEAR 2024, THOMAS KEATING, EXECUTIVE DIRECTOR, RECEIVED PAYMENTS OF $23,880 UNDER A SEC 457(F) PLAN. PART I, LINE 2: THE DISCRETIONARY SPENDING ACCOUNT IS PART OF EXECUTIVE DIRECTOR, THOMAS KEATING'S EMPLOYMENT AGREEMENT. THOMAS SUBMITTED A VOUCHER FOR THIS, BUT IT IS PART OF AN UNACCOUNTABLE PLAN. X BALLS 936 15546 CATALOG LIST PRICE 0 0 1 PART I, LINE 32B: IOWA HIGH SCHOOL ATHLETIC ASSOCIATION HAS A MANAGED AGENCY ACCOUNT WITH A THIRD PARTY FOR ALL SECURITY TRANSACTIONS. FORM 990, PART I, LINE 6, TOTAL NUMBER OF VOLUNTEERS: 90 PEOPLE SERVED AS SPORT ADVISORY COMMITTEE VOLUNTEERS FOR THE 11 SPORTS SANCTIONED BY THE IHSAA. THESE COMMITTEES MAKE RECOMMENDATIONS TO THE BOARD OF CONTROL. FORM 990, PART VI, SECTION A, LINE 6 THE ORGANIZATION HAS ONE CLASS OF MEMBERS. EACH OF THE MEMBER SCHOOLS HAS EQUAL RIGHTS AND PRIVILEGES AND IS ENTITLED TO ONE VOTE IN ALL ELECTIONS. FORM 990, PART VI, SECTION A, LINE 7A EACH MEMBER SCHOOL HAS ONE VOTE IN ALL ELECTIONS. MEMBER SCHOOLS ELECT 7 MEMBERS TO THE BOARD OF CONTROL AND 25 MEMBERS TO THE REPRESENTATIVE COUNCIL. FORM 990, PART VI, SECTION A, LINE 7B EACH MEMBER SCHOOL HAS ONE VOTE ON ALL MATTERS. MATTERS REQUIRING MEMBER SCHOOL APPROVAL ARE ANY AMENDMENTS TO THE CONSTITUTION AND RULES. FORM 990, PART VI, SECTION B, LINE 11B A COPY OF FORM 990 INCLUDING THE REQUIRED SCHEDULES WAS PROVIDED TO EACH VOTING MEMBER OF THE BOARD OF CONTROL. THE EXECUTIVE DIRECTOR AND THE BOARD OF DIRECTORS HAVE REVIEWED THE FORM 990 AND SCHEDULES PRIOR TO FILING THE RETURN. FORM 990, PART VI, SECTION B, LINE 12C ANNUALLY, EACH BOARD OF CONTROL MEMBER REVIEWS THE CONFLICT OF INTEREST POLICY OF THE IOWA HIGH SCHOOL ATHLETIC ASSOCIATION (IHSAA) AND MUST SIGN A FIDUCIARY DUTIES/CONFLICT OF INTEREST COVENANT AND MUST DISCLOSE ANY CURRENT CONFLICT OF INTEREST. THIS DISCLOSURE IS GIVEN TO THE EXECUTIVE DIRECTOR AND IS RETAINED ON FILE AT THE IHSAA OFFICE. A BOARD MEMBER IS NOT ALLOWED TO TAKE PART IN DISCUSSIONS AND IS NOT ALLOWED TO VOTE ON ANY MATTER IN WHICH HE/SHE, OR MEMBERS OF HIS/HER FAMILY, HAVE A BUSINESS OR FINANCIAL INTEREST. IF THE BOARD MEMBER DOES NOT ABIDE BY THE IHSAA BOARD'S BY-LAWS OR CONFLICT OF INTEREST COVENANT, HIS/HER BOARD MEMBERSHIP IS SUBJECT TO TERMINATION FOR CAUSE. THIS POLICY HAS BEEN WRITTEN TO INCLUDE THE EXECUTIVE DIRECTOR, THE ASSOCIATE DIRECTOR, AND THE ASSISTANT DIRECTORS AND ALL OTHER EMPLOYEES. EACH EMPLOYEE HAS REVIEWED THE POLICY AND DISCLOSED ANY CONFLICT OF INTEREST. THIS IS DONE ANNUALLY. FORM 990, PART VI, SECTION B, LINE 15 IN JUNE 2024, THE COMPENSATION FOR THE EXECUTIVE DIRECTOR, ASSOCIATE DIRECTOR AND THE ASSISTANT DIRECTORS WAS APPROVED BY THE BOARD OF CONTROL OF THE IHSAA. THERE WERE NO PERSONS WITH CONFLICT OF INTEREST THAT COULD NOT BE INVOLVED IN THIS APPROVAL. THE COMPENSATION FOR EACH OF THE INDIVIDUALS WAS APPROVED USING DATA AS TO COMPARABLE COMPENSATION FOR SIMILARLY QUALIFIED PERSONS IN COMPARABLE POSITIONS IN OTHER STATES ACTIVITIES ASSOCIATIONS. THERE IS DOCUMENTATION AND RECORD KEEPING WITH RESPECT TO THE DECISIONS REGARDING COMPENSATION AGREEMENTS. FORM 990, PART VI, SECTION C, LINE 19 THE ARTICLES OF INCORPORATION AND BYLAWS ARE POSTED ON THE IHSAA WEBSITE. AN ANNUAL REPORT IS PROVIDED TO EACH MEMBER SCHOOL. THE ANNUAL AUDIT IS PROVIDED TO A POTENTIAL DONOR IF REQUESTED. AT THIS TIME THE CONFLICT OF INTEREST POLICY HAS NOT BEEN REQUESTED AND HAS NOT BEEN PROVIDED TO THE PUBLIC. FORM 990, PART IX, LINE 24E PARTICIPANT EXPENSE: PROGRAM SERVICE EXPENSES 458,001. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 458,001. MISCELLANEOUS: PROGRAM SERVICE EXPENSES 285,894. MANAGEMENT AND GENERAL EXPENSES 2,816. FUNDRAISING EXPENSES 1,407. TOTAL EXPENSES 290,117. AWARDS: PROGRAM SERVICE EXPENSES 282,448. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 282,448. MEALS, LUNCHROOM & LODGING: PROGRAM SERVICE EXPENSES 129,085. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 129,085. MINOR EQUIPMENT: PROGRAM SERVICE EXPENSES 77,381. MANAGEMENT AND GENERAL EXPENSES 9,104. FUNDRAISING EXPENSES 4,551. TOTAL EXPENSES 91,036. BOARD OF CONTROL: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 87,936. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 87,936. BUILDING & LAWN MAINTENANCE: PROGRAM SERVICE EXPENSES 70,451. MANAGEMENT AND GENERAL EXPENSES 8,288. FUNDRAISING EXPENSES 4,144. TOTAL EXPENSES 82,883. REPAIRS & MAINTENANCE: PROGRAM SERVICE EXPENSES 47,159. MANAGEMENT AND GENERAL EXPENSES 5,548. FUNDRAISING EXPENSES 2,774. TOTAL EXPENSES 55,481. NATIONAL FEDERATION DUES: PROGRAM SERVICE EXPENSES 49,954. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 49,954. EVENT SUPPLIES & ATHL GOODS: PROGRAM SERVICE EXPENSES 48,501. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 48,501. POSTAGE: PROGRAM SERVICE EXPENSES 40,231. MANAGEMENT AND GENERAL EXPENSES 4,859. FUNDRAISING EXPENSES 2,429. TOTAL EXPENSES 47,519. RULE BOOKS & EXAM BLANKS: PROGRAM SERVICE EXPENSES 43,389. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 43,389. SPECIAL EVENTS: PROGRAM SERVICE EXPENSES 42,013. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 42,013. CONTRIBUTIONS: PROGRAM SERVICE EXPENSES 39,906. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 39,906. PROGRAMS & COMMISSIONS ON PROG: PROGRAM SERVICE EXPENSES 19,016. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 19,016. STAFF RELATIONS: PROGRAM SERVICE EXPENSES 15,659. MANAGEMENT AND GENERAL EXPENSES 1,842. FUNDRAISING EXPENSES 921. TOTAL EXPENSES 18,422. COST OF GOODS USED: PROGRAM SERVICE EXPENSES 16,991. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 16,991. TELEPHONE: PROGRAM SERVICE EXPENSES 12,923. MANAGEMENT AND GENERAL EXPENSES 1,520. FUNDRAISING EXPENSES 760. TOTAL EXPENSES 15,203. AUTOMOBILE EXPENSES: PROGRAM SERVICE EXPENSES 11,570. MANAGEMENT AND GENERAL EXPENSES 1,361. FUNDRAISING EXPENSES 681. TOTAL EXPENSES 13,612. BANK & CREDIT CARD FEES: PROGRAM SERVICE EXPENSES 12,372. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 12,372. REPRESENTATIVE COUNCIL: PROGRAM SERVICE EXPENSES 8,574. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 8,574. EVENT LIGHTS, PHONE & PUB. ADD: PROGRAM SERVICE EXPENSES 8,201. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 8,201. DATA MANAGEMENT: PROGRAM SERVICE EXPENSES 8,139. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 8,139. COMM. INTERPRETATION OF RULES: PROGRAM SERVICE EXPENSES 7,388. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 7,388. TICKETS & PRINTING: PROGRAM SERVICE EXPENSES 7,199. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 7,199. SPONSORSHIP FULFILLMENT: PROGRAM SERVICE EXPENSES 5,714. MANAGEMENT AND GENERAL EXPENSES 672. FUNDRAISING EXPENSES 336. TOTAL EXPENSES 6,722. REIMBURSABLE EXPENSES: PROGRAM SERVICE EXPENSES 2,125. MANAGEMENT AND GENERAL EXPENSES 250. FUNDRAISING EXPENSES 125. TOTAL EXPENSES 2,500. DUES AND SUBSCRIPTIONS: PROGRAM SERVICE EXPENSES 1,222. MANAGEMENT AND GENERAL EXPENSES 144. FUNDRAISING EXPENSES 72. TOTAL EXPENSES 1,438. STAFF TRAINING: PROGRAM SERVICE EXPENSES 922. MANAGEMENT AND GENERAL EXPENSES 109. FUNDRAISING EXPENSES 54. TOTAL EXPENSES 1,085. MEALS & ENTERTAINMENT: PROGRAM SERVICE EXPENSES 903. MANAGEMENT AND GENERAL EXPENSES 106. FUNDRAISING EXPENSES 53. TOTAL EXPENSES 1,062. BULLETINS & OTHER PUBLICATIONS: PROGRAM SERVICE EXPENSES 587. MANAGEMENT AND GENERAL EXPENSES IHSAA ACHIEVE FOUNDATION 1605 S STORY ST BOONE IA 50036 201406019 PROVIDE SUPPORT TO IHSAA IA 501(C)(3) LINE 12B, II IOWA HIGH SCHOOL ATHLETIC ASSOCIATION 1 0 0 1 0 0 0 0 0 0 0 0 1 1 1 0 1 1 1 1 IHSAA ACHIEVE FOUNDATION C 255178 AMOUNT PAID