Civic Intelligence

New York State Public High School

EIN 11-2652408 • 501(c)3 • Latham, NY

View Organization Page

Profile

To promote competition in high school athletic programs

8 Airport Park BoulevardLatham, NY 12110

nysphsaa.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

62nd percentile

0.23x

Higher debt load relative to assets than 62% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2025

Liabilities / Revenue

75th percentile

0.52x

Higher debt load relative to revenue than 75% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2025

Net Margin

47th percentile

3.3%

Higher net margin than 47% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2025

Top Officer Pay

83rd percentile

$256,345

Higher top officer pay than 83% of similar nonprofits.

Top officer pay equals 6.3% of source-year revenue.

501(c)3 • $5M-$10M nonprofits • Source year 2025

Asset Growth

58th percentile

6.8%

Faster asset growth than 58% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Annualized from 2024 to 2025

Revenue Growth

42nd percentile

3.5%

Faster revenue growth than 42% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Annualized from 2024 to 2025

Balance Sheet
Liabilities / Assets62nd percentile

Assets

Up

$9,144,122

Up $580,311 (+6.8%) from 2024

Liabilities

Up

$2,105,907

Up $154,998 (+7.9%) from 2024

Net Assets

Up

$7,038,215

Up $425,313 (+6.4%) from 2024

Operations
Liabilities / Revenue75th percentileNet Margin47th percentile

Revenue

Up

$4,072,606

Up $136,189 (+3.5%) from 2024

Expenses

Up

$3,937,041

Up $166,820 (+4.4%) from 2024

Net Income

Down

$135,565

Down $30,631 (-18%) from 2024

Trend Graphs

Balance Sheet Trend

Asset Growth58th percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

$10M$5.0M$0-$5.0MAssets 2010: $4,012,448Liabilities 2010: $3,952,188Net Assets 2010: $60,2602010Assets 2011: $3,952,539Liabilities 2011: $4,326,317Net Assets 2011: -$373,7782011Assets 2012: $4,436,296Liabilities 2012: $3,513,832Net Assets 2012: $922,4642012Assets 2013: $4,055,010Liabilities 2013: $2,251,443Net Assets 2013: $1,803,5672013Assets 2014: $4,741,716Liabilities 2014: $2,384,750Net Assets 2014: $2,356,9662014Assets 2015: $4,987,453Liabilities 2015: $2,434,986Net Assets 2015: $2,552,4672015Assets 2016: $5,580,854Liabilities 2016: $2,702,358Net Assets 2016: $2,878,4962016Assets 2017: $5,788,823Liabilities 2017: $2,319,208Net Assets 2017: $3,469,6152017Assets 2018: $6,214,394Liabilities 2018: $2,381,177Net Assets 2018: $3,833,2172018Assets 2019: $6,413,951Liabilities 2019: $2,170,257Net Assets 2019: $4,243,6942019Assets 2020: $6,645,454Liabilities 2020: $1,830,190Net Assets 2020: $4,815,2642020Assets 2021: $7,996,757Liabilities 2021: $2,050,075Net Assets 2021: $5,946,6822021Assets 2022: $7,392,117Liabilities 2022: $1,791,354Net Assets 2022: $5,600,7632022Assets 2023: $7,836,772Liabilities 2023: $2,042,283Net Assets 2023: $5,794,4892023Assets 2024: $8,563,811Liabilities 2024: $1,950,909Net Assets 2024: $6,612,9022024Assets 2025: $9,144,122Liabilities 2025: $2,105,907Net Assets 2025: $7,038,2152025

Highlighted filing

2025

Assets$9,144,122
Liabilities$2,105,907
Net Assets$7,038,215
Open 2025 Filing

Operations Trend

Revenue Growth42nd percentile

Revenue, expenses, and net income by year, with the latest filing highlighted.

$6.0M$4.0M$2.0M$0Expenses 2010: $3,948,2472010Expenses 2011: $3,793,8892011Revenue 2012: $2,947,339Expenses 2012: $1,727,878Net Income 2012: $1,219,4612012Revenue 2013: $2,999,505Expenses 2013: $2,233,678Net Income 2013: $765,8272013Revenue 2014: $3,187,567Expenses 2014: $2,779,022Net Income 2014: $408,5452014Revenue 2015: $3,149,535Expenses 2015: $2,848,572Net Income 2015: $300,9632015Revenue 2016: $3,097,251Expenses 2016: $2,837,968Net Income 2016: $259,2832016Revenue 2017: $3,592,257Expenses 2017: $3,148,531Net Income 2017: $443,7262017Revenue 2018: $3,683,820Expenses 2018: $3,425,181Net Income 2018: $258,6392018Revenue 2019: $3,625,075Expenses 2019: $3,268,381Net Income 2019: $356,6942019Revenue 2020: $3,008,104Expenses 2020: $2,803,869Net Income 2020: $204,2352020Revenue 2021: $2,325,600Expenses 2021: $1,864,019Net Income 2021: $461,5812021Revenue 2022: $3,618,861Expenses 2022: $3,360,989Net Income 2022: $257,8722022Revenue 2023: $3,524,942Expenses 2023: $3,481,611Net Income 2023: $43,3312023Revenue 2024: $3,936,417Expenses 2024: $3,770,221Net Income 2024: $166,1962024Revenue 2025: $4,072,606Expenses 2025: $3,937,041Net Income 2025: $135,5652025

Highlighted filing

2025

Revenue$4,072,606
Expenses$3,937,041
Net Income$135,565
Open 2025 Filing

Filings

Most recent year

2025 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.

Open filing
Assets
$9,144,122
Liabilities
$2,105,907
Net assets
$7,038,215
Revenue
$4,072,606
Expenses
$3,937,041
Net income
$135,565
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Facts available. Structured filing facts are available, but richer extracted sections are limited.$9.14$2.11$7.04$4.07$3.94$0.14
2024Detailed filing. Detailed filing data is available for this year.$8.56$1.95$6.61$3.94$3.77$0.17
2023Detailed filing. Detailed filing data is available for this year.$7.84$2.04$5.79$3.52$3.48$0.04
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$7.39$1.79$5.60$3.62$3.36$0.26
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$8.00$2.05$5.95$2.33$1.86$0.46
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$6.65$1.83$4.82$3.01$2.80$0.20
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$6.41$2.17$4.24$3.63$3.27$0.36
2018Facts available. Structured filing facts are available, but richer extracted sections are limited.$6.21$2.38$3.83$3.68$3.43$0.26
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$5.79$2.32$3.47$3.59$3.15$0.44
2016Detailed filing. Detailed filing data is available for this year.$5.58$2.70$2.88$3.10$2.84$0.26
2015XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.99$2.43$2.55$3.15$2.85$0.30
2014Detailed filing. Detailed filing data is available for this year.$4.74$2.38$2.36$3.19$2.78$0.41
2013Import issue. A filing source exists for this year, but detailed import did not complete cleanly.$4.06$2.25$1.80$3.00$2.23$0.77
2012Summary only. Only limited summary data is available for this year.$4.44$3.51$0.92$2.95$1.73$1.22
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.95$4.33$0.37$3.79
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.01$3.95$0.06$3.95
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Sep 1, 2024 to Aug 31, 2025
Signed
Jan 13, 2026
Return Version
2024v5.5
Gross Receipts
$5,972,454
Mission and Program Overview

Mission

To promote competition in high school athletic programs.

To promote sportsmanship, safety and standards of play for interscholastic athletics.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$5,633,849$6,074,476▲ $440,627
Cash and Non-Interest-Bearing Accounts$1,463,070$1,665,348▲ $202,278
Land, Buildings, and Equipment, Net$843,966$776,607▼ $67,359
Accounts Receivable$184,895$188,955▲ $4,060
Prepaid Expenses and Deferred Charges$61,174$94,957▲ $33,783
Inventories for Sale or Use$107,903$86,377▼ $21,526
Savings and Temporary Cash Investments$29,577$35,642▲ $6,065
Total Assets$8,563,811$9,144,122▲ $580,311
Other Assets Total$239,377$221,760▼ $17,617
Liabilities
Deferred Revenue$986,876$1,056,272▲ $69,396
Other Liabilities$836,779$890,134▲ $53,355
Accounts Payable and Accrued Expenses$127,254$159,501▲ $32,247
Total Liabilities$1,950,909$2,105,907▲ $154,998
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$5,783,268$6,152,233▲ $368,965
Net Assets With Donor Restrictions$829,634$885,982▲ $56,348
Total Net Assets Fund Balance$6,612,902$7,038,215▲ $425,313
Total Liabilities and Net Assets / Fund Balance$8,563,811$9,144,122▲ $580,311

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$504,855$685,024$1,189,879
Equipment$79,631$176,803$256,434
Land$176,303-$176,303
Leasehold Improvements$9,186$62,630$71,816
Other Land Buildings$6,632$53,143$59,775
Compensation and Service Providers
Top Officer Pay83rd percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Robert ZayasExecutive DirectorFT$185,953$70,392$256,345
Joe AltieriAssistant DirectorFT$135,284$16,934$152,218
Todd NelsonAssistant DirectorFT$130,967$20,408$151,375
Lisa HandDirector of FinanceFT$99,949$26,765$126,714

Board Members and Trustees

NameTitle
Russell BartlettPast President
Timothy MullinsPresident
Adam Stoltman1st Vice President
Debra Ferry2nd Vice President
Angela GreenCentral Committee
Brian MonahanCentral Committee
Brian PiazzaCentral Committee
Carlos AlvarezCentral Committee
Dan WardCentral Committee
David PullenCentral Committee
Eric LutherCentral Committee
Frank PuglieseCentral Committee
Fred DeinhardtCentral Committee
Henry GrishmanCentral Committee
Jamie HarterCentral Committee
Jeff SortisioCentral Committee
Jeremy LuftCentral Committee
Jim CummingsCentral Committee
Joeseph DebarbieriCentral Committee
John CosciaCentral Committee
Josh DannCentral Committee
Mark BrooksCentral Committee
Merritt HollyCentral Committee
Michael ConklinCentral Committee
Michael GraneyCentral Committee
Shawn MillerCentral Committee
Anthony CarusoneExecutive Committee
Christopher DoroshenkoExecutive Committee
David CoatesExecutive Committee
Erika BackusExecutive Committee
James CruikshankExecutive Committee
Jeff RothExecutive Committee
Jen KeaneExecutive Committee
Jennifer LapinskiExecutive Committee
Joshua HarricaExecutive Committee
Kathleen MastersonExecutive Committee
Kathleen RussellExecutive Committee
Kendra MccoyExecutive Committee
Marisa Fallacaro-doughertyExecutive Committee
Matthew RoncaExecutive Committee
Michael BonginoExecutive Committee
Michael BrownExecutive Committee
Monica TooleyExecutive Committee
Patti MurphyExecutive Committee
Steve LucianaExecutive Committee
Susan ReidExecutive Committee
Suzanne LendzianExecutive Committee
Tim HoranExecutive Committee
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$2,556,773
Investment Income
$216,482
Other Revenue
$1,299,351
Change in Net Assets
$135,565

Audited Revenue Reconciliation

Revenue per Audited Statements
$4,216,597
Revenue Not Reported on Financial Statements
$-143,991
Revenue Not Reported on Form 990
$289,748
Other Revenue Adjustments
$-184,430
Total Revenue per Audited Statements
$4,506,345
Total Revenue per Form 990
$4,072,606
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$2,813,056
Salaries, Compensation, and Employee Benefits$1,123,985
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$541,362$17,819-$559,181
Current Officers, Directors, Trustees, and Key Employees$228,068$159,746-$387,814
Travel$228,051$16,836-$244,887
Other Expenses$170,712--$170,712
All Other Expenses$32,880$98,424-$131,304
Occupancy$72,087$15,503-$87,590
Pension Plan Contributions$71,856$14,668-$86,524
Fees for Services Legal-$84,094-$84,094
Payroll Taxes$54,207$11,205-$65,412
Office Expenses$7,098$48,148-$55,246
Depreciation Depletion-$51,220-$51,220
Fees for Service Investment Mgmnt Fees-$40,439-$40,439
Fees for Services Lobbying-$39,999-$39,999
Insurance$10,012$23,103-$33,115
Other Employee Benefits$24,192$862-$25,054
Fees for Services Accounting-$19,050-$19,050
Advertising$17,070--$17,070
Total Functional Expenses$3,295,925$641,116$0$3,937,041

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$4,081,032
Total Expenses per Form 990$3,937,041
Expenses per Audited Statements$3,896,602
Expenses Not Reported on Form 990$184,430
Expenses Not Reported on Financial Statements$40,439
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
Yes
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Postretirement Benefit Obligation$885,982
Operating Lease Liability$4,152
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

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.”

Filing and Contact Details

Filer

Filer Name
New York State Public High School
EIN
11-2652408
Phone
5186900771
Address
8 AIRPORT PARK BOULEVARD, LATHAM, NY 12110

Signing Officer

Name
Robert Zayas
Title
Executive Director
Phone
5186900771
Signed
2026-01-13
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Timothy Mullins
Formed
1973
Legal Domicile
Ny
Voting Board Members
48
Independent Board Members
48
Employees
8
Volunteers
950

Preparer

Firm
Mengel Metzger Barr & Co Llp
Address
11 BRITISH AMERICAN BLVD, LATHAM, NY 12110
Preparer
Heather R Lewis CPA
Phone
5187850134
Supplemental Narrative

Additional Explanations

FORM 990, PART XII, LINE 2C:

“There has been no change in the review and oversight procedures during the year.”

Financial Statement Notes

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.”

Raw XML AppendixShowing 400 of 884 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

Path#Value
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IRS990/AccountsReceivableGrp/EOYAmt0188955
IRS990/ActivitiesConductedPrtshpInd00
IRS990/ActivityOrMissionDesc0TO PROMOTE SPORTSMANSHIP, SAFETY AND STANDARDS OF PLAY FOR INTERSCHOLASTIC ATHLETICS.
IRS990/AdvertisingGrp/ProgramServicesAmt017070
IRS990/AdvertisingGrp/TotalAmt017070
IRS990/AllOtherExpensesGrp/ManagementAndGeneralAmt098424
IRS990/AllOtherExpensesGrp/ProgramServicesAmt032880
IRS990/AllOtherExpensesGrp/TotalAmt0131304
IRS990/AnnualDisclosureCoveredPrsnInd01
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IRS990/BooksInCareOfDetail/PhoneNum05186900771
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt08 AIRPORT PARK BOULEVARD
IRS990/BooksInCareOfDetail/USAddress/CityNm0LATHAM
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0NY
IRS990/BooksInCareOfDetail/USAddress/ZIPCd012110
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IRS990/CompensationProcessOtherInd01
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IRS990/Desc0THE 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.
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