Iowa High School Athletic Association

“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.”

“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.”

“Each member school has one vote on all matters. Matters requiring member school approval are any amendments to the constitution and rules.”

“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.”

“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.”

“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.”

“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.”

“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.”

“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 exp”