2026-01-14T07:17:25-06:00 2025-08-31 161092347 MENGEL METZGER BARR & CO LLP 11 BRITISH AMERICAN BLVD LATHAM NY 12110 990 2024-09-01 112652408 NEW YORK STATE PUBLIC HIGH SCHOOL ATHLETIC ASSOCIATION INC NEWY 5186900771 8 AIRPORT PARK BOULEVARD LATHAM NY 12110 ROBERT ZAYAS EXECUTIVE DIRECTOR 5186900771 2026-01-13 1 1 HEATHER R LEWIS CPA P01409255 5187850134 2024 2025-03-06 01:10:19Z TIMOTHY MULLINS 8 AIRPORT PARK BOULEVARD LATHAM NY 12110 5972454 0 X NYSPHSAA.ORG X 1973 NY TO PROMOTE SPORTSMANSHIP, SAFETY AND STANDARDS OF PLAY FOR INTERSCHOLASTIC ATHLETICS. 48 48 8 950 0 0 0 0 2844567 2556773 158286 216482 933564 1299351 3936417 4072606 0 0 0 0 1067441 1123985 0 0 0 2702780 2813056 3770221 3937041 166196 135565 8563811 9144122 1950909 2105907 6612902 7038215 TO PROMOTE COMPETITION IN HIGH SCHOOL ATHLETIC PROGRAMS. 0 0 3295925 3892506 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 1,370 JUNIOR AND SENIOR HIGH SCHOOLS COMPRISED OF 525,000 STUDENT ATHLETES WERE SERVED. 3295925 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 1 179 0 1 8 1 0 0 0 0 0 0 0 0 0 0 0 0 X 48 48 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 JEREMY LUFT CENTRAL COMMITTEE 1.00 X 0 0 0 BRIAN PIAZZA CENTRAL COMMITTEE 1.00 X 0 0 0 MARK BROOKS CENTRAL COMMITTEE 1.00 X 0 0 0 DAN WARD CENTRAL COMMITTEE 1.00 X 0 0 0 ANGELA GREEN CENTRAL COMMITTEE 1.00 X 0 0 0 JOESEPH DEBARBIERI CENTRAL COMMITTEE 1.00 X 0 0 0 FRED DEINHARDT CENTRAL COMMITTEE 1.00 X 0 0 0 JAMIE HARTER CENTRAL COMMITTEE 1.00 X 0 0 0 MERRITT HOLLY CENTRAL COMMITTEE 1.00 X 0 0 0 DAVID PULLEN CENTRAL COMMITTEE 1.00 X 0 0 0 CARLOS ALVAREZ CENTRAL COMMITTEE 1.00 X 0 0 0 JEFF SORTISIO CENTRAL COMMITTEE 1.00 X 0 0 0 JOSH DANN CENTRAL COMMITTEE 1.00 X 0 0 0 MICHAEL GRANEY CENTRAL COMMITTEE 1.00 X 0 0 0 HENRY GRISHMAN CENTRAL COMMITTEE 1.00 X 0 0 0 JOHN COSCIA CENTRAL COMMITTEE 1.00 X 0 0 0 MICHAEL CONKLIN CENTRAL COMMITTEE 1.00 X 0 0 0 BRIAN MONAHAN CENTRAL COMMITTEE 1.00 X 0 0 0 ERIC LUTHER CENTRAL COMMITTEE 1.00 X 0 0 0 SHAWN MILLER CENTRAL COMMITTEE 1.00 X 0 0 0 FRANK PUGLIESE CENTRAL COMMITTEE 1.00 X 0 0 0 JIM CUMMINGS CENTRAL COMMITTEE 1.00 X 0 0 0 STEVE LUCIANA EXECUTIVE COMMITTEE 1.00 X 0 0 0 SUSAN REID EXECUTIVE COMMITTEE 1.00 X 0 0 0 KATHLEEN RUSSELL EXECUTIVE COMMITTEE 1.00 X 0 0 0 MATTHEW RONCA EXECUTIVE COMMITTEE 1.00 X 0 0 0 CHRISTOPHER DOROSHENKO EXECUTIVE COMMITTEE 1.00 X 0 0 0 MONICA TOOLEY EXECUTIVE COMMITTEE 1.00 X 0 0 0 MICHAEL BROWN EXECUTIVE COMMITTEE 1.00 X 0 0 0 PATTI MURPHY EXECUTIVE COMMITTEE 1.00 X 0 0 0 ANTHONY CARUSONE EXECUTIVE COMMITTEE 1.00 X 0 0 0 JENNIFER LAPINSKI EXECUTIVE COMMITTEE 1.00 X 0 0 0 MARISA FALLACARO-DOUGHERTY EXECUTIVE COMMITTEE 1.00 X 0 0 0 JEFF ROTH EXECUTIVE COMMITTEE 1.00 X 0 0 0 JOSHUA HARRICA EXECUTIVE COMMITTEE 1.00 X 0 0 0 KENDRA MCCOY EXECUTIVE COMMITTEE 1.00 X 0 0 0 MICHAEL BONGINO EXECUTIVE COMMITTEE 1.00 X 0 0 0 JEN KEANE EXECUTIVE COMMITTEE 1.00 X 0 0 0 DAVID COATES EXECUTIVE COMMITTEE 1.00 X 0 0 0 SUZANNE LENDZIAN EXECUTIVE COMMITTEE 1.00 X 0 0 0 JAMES CRUIKSHANK EXECUTIVE COMMITTEE 1.00 X 0 0 0 ERIKA BACKUS EXECUTIVE COMMITTEE 1.00 X 0 0 0 KATHLEEN MASTERSON EXECUTIVE COMMITTEE 1.00 X 0 0 0 TIM HORAN EXECUTIVE COMMITTEE 1.00 X 0 0 0 TIMOTHY MULLINS PRESIDENT 2.00 X X 0 0 0 ADAM STOLTMAN 1ST VICE PRESIDENT 2.00 X X 0 0 0 DEBRA FERRY 2ND VICE PRESIDENT 2.00 X X 0 0 0 RUSSELL BARTLETT PAST PRESIDENT 2.00 X X 0 0 0 ROBERT ZAYAS EXECUTIVE DIRECTOR 40.00 X 191492 0 64853 LISA HAND DIRECTOR OF FINANCE 40.00 X 99949 0 26765 JOE ALTIERI ASSISTANT DIRECTOR 40.00 X 135284 0 16934 TODD NELSON ASSISTANT DIRECTOR 40.00 X 130967 0 20408 557692 0 128960 3 0 1 0 0 MEMBERSHIP DUES 900099 1336901 1336901 CHAMPIONSHIP INCOME 900099 1212282 1212282 WORKSHOPS/CLINICS 900099 7590 7590 2556773 221901 221901 51792 88174 -36382 -36382 -36382 1658207 1663626 -5419 -5419 -5419 186780 148048 38732 38732 SPONSORSHIPS 900099 1279267 1279267 MISCELLANEOUS 900099 17734 17734 1297001 4072606 3892506 0 180100 387814 228068 159746 559181 541362 17819 86524 71856 14668 25054 24192 862 65412 54207 11205 84094 84094 19050 19050 39999 39999 40439 40439 17070 17070 55246 7098 48148 87590 72087 15503 244887 228051 16836 51220 51220 33115 10012 23103 CHAMPIONSHIPS 1238549 1238549 EXPENSES RELATED TO SPO 333250 333250 TRANSPORTATION REIMBURS 266531 266531 STUDENT PROGRAMS 170712 170712 131304 32880 98424 3937041 3295925 641116 0 1463070 1665348 29577 35642 184895 188955 107903 86377 61174 94957 1754207 977600 843966 776607 5633849 6074476 239377 221760 8563811 9144122 127254 159501 986876 1056272 836779 890134 1950909 2105907 X 5783268 6152233 829634 885982 6612902 7038215 8563811 9144122 135565 289748 0 X X 0 1 X 1 0 X 69110 16831 85941 2128091 3629586 3541039 3942233 4040554 17281503 2197201 3646417 3541039 3942233 4040554 17367444 0 0 0 17367444 111708 209127 178287 161266 221901 882289 111708 209127 178287 161266 221901 882289 2308909 3855544 3719326 4103499 4262455 18249733 0.95170 0.95390 0.04830 0.04610 X 0 0 0 0 0 0 1 39999 0 0 39999 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 685024 504855 71816 62630 9186 256434 176803 79631 59775 53143 6632 776607 POSTRETIREMENT BENEFIT OBLIGATION 885982 OPERATING LEASE LIABILITY 4152 890134 X 4506345 289748 289748 4216597 40439 -184430 -143991 4072606 4081032 184430 184430 3896602 40439 40439 3937041 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 -36,382. RULEBOOK SALES EXPENSE APPLIED TO COGS IN REVENUE -148,048. PART XII, LINE 2D - OTHER ADJUSTMENTS: RULEBOOK SALES EXPENSE APPLIED TO COGS IN REVENUE 36,382. NET RENTAL ACTIVITY 148,048. X X X X X 0 1 0 0 0 0 0 0 0 ROBERT ZAYAS EXECUTIVE DIRECTOR 185953 0 0 0 5539 0 27253 0 37600 0 256345 0 0 0 JOE ALTIERI ASSISTANT DIRECTOR 135284 0 0 0 0 0 14011 0 2923 0 152218 0 0 0 TODD NELSON ASSISTANT DIRECTOR 130967 0 0 0 0 0 18573 0 1835 0 151375 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.