Civic Intelligence

Pennsylvania Interscholastic Athletic Association Inc

EIN 23-1382410 • 501(c)3 • Mechanicsburg, PA

Profile

The purposes of piaa, as set forth in article ii of its constitution, are: (1) to organize, develop, and direct an interscholastic athletic program which will promote, protect, and conserve the health and physical welfare of all participants; (2) to formulate and maintain policies that will safeguard the educational values of interscholastic athletics and cultivate the high ideals of good sportsmanship; and (3) to promote uniformity of standards in all interscholastic athletic competition. Piaa believes that the student-athlete is best served by a system which emphasizes the amateur, educational, and character-building aspects of high school sports and recognizes that athletics is not the driving force. The students are in high school primarily to obtain an education.

550 Gettysburg RoadMechanicsburg, PA 17055-0708

www.piaa.org

Siviq Scores

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

Liabilities / Assets

47th percentile

0.15x

Higher debt load relative to assets than 47% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2023

Liabilities / Revenue

39th percentile

0.14x

Higher debt load relative to revenue than 39% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2023

Net Margin

72nd percentile

18%

Higher net margin than 72% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2023

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

86th percentile

28%

Faster asset growth than 86% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Annualized from 2022 to 2023

Revenue Growth

38th percentile

2.1%

Faster revenue growth than 38% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Annualized from 2022 to 2023

Assets

Up

$19,051,230

Up $1,504,389 (+8.6%) from 2024

Liabilities

Down

$2,281,708

Down $122,533 (-5.1%) from 2024

Net Assets

Up

$16,769,522

Up $1,626,922 (+11%) from 2024

Revenue

Down

$16,813,996

Down $118,311 (-0.7%) from 2024

Expenses

Up

$15,268,030

Up $353,567 (+2.4%) from 2024

Net Income

Down

$1,545,966

Down $471,878 (-23%) from 2024

Trend Graphs

Balance Sheet Trend

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

$20M$15M$10M$5.0M$0Assets 2010: $5,098,014Liabilities 2010: $1,593,385Net Assets 2010: $3,504,6292010Assets 2011: $5,114,835Liabilities 2011: $1,570,630Net Assets 2011: $3,544,2052011Assets 2012: $5,091,425Liabilities 2012: $1,481,816Net Assets 2012: $3,609,6092012Assets 2013: $5,788,177Liabilities 2013: $1,713,652Net Assets 2013: $4,074,5252013Assets 2014: $6,163,972Liabilities 2014: $1,652,652Net Assets 2014: $4,511,3202014Assets 2015: $6,547,489Liabilities 2015: $1,618,611Net Assets 2015: $4,928,8782015Assets 2016: $7,373,089Liabilities 2016: $1,585,077Net Assets 2016: $5,788,0122016Assets 2017: $8,119,560Liabilities 2017: $1,560,148Net Assets 2017: $6,559,4122017Assets 2018: $7,584,521Liabilities 2018: $1,636,056Net Assets 2018: $5,948,4652018Assets 2019: $7,394,827Liabilities 2019: $1,945,740Net Assets 2019: $5,449,0872019Assets 2020: $8,261,111Liabilities 2020: $1,748,998Net Assets 2020: $6,512,1132020Assets 2021: $8,620,824Liabilities 2021: $1,624,980Net Assets 2021: $6,995,8442021Assets 2022: $12,002,382Liabilities 2022: $1,831,851Net Assets 2022: $10,170,5312022Assets 2023: $15,419,987Liabilities 2023: $2,327,341Net Assets 2023: $13,092,6462023Assets 2024: $17,546,841Liabilities 2024: $2,404,241Net Assets 2024: $15,142,6002024Assets 2025: $19,051,230Liabilities 2025: $2,281,708Net Assets 2025: $16,769,5222025

Highlighted filing

2025

Assets$19,051,230
Liabilities$2,281,708
Net Assets$16,769,522

Operations Trend

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

$20M$15M$10M$5.0M$0-$5.0MExpenses 2010: $10,564,0072010Revenue 2011: $10,823,451Expenses 2011: $10,789,113Net Income 2011: $34,3382011Expenses 2012: $10,799,6022012Expenses 2013: $10,679,9132013Revenue 2014: $11,807,521Expenses 2014: $11,385,981Net Income 2014: $421,5402014Revenue 2015: $12,159,905Expenses 2015: $11,736,325Net Income 2015: $423,5802015Revenue 2016: $12,776,998Expenses 2016: $11,929,930Net Income 2016: $847,0682016Revenue 2017: $13,632,016Expenses 2017: $12,945,924Net Income 2017: $686,0922017Revenue 2018: $12,706,657Expenses 2018: $13,363,160Net Income 2018: -$656,5032018Revenue 2019: $12,860,478Expenses 2019: $13,359,856Net Income 2019: -$499,3782019Revenue 2020: $11,696,188Expenses 2020: $10,611,200Net Income 2020: $1,084,9882020Revenue 2021: $8,959,016Expenses 2021: $8,708,173Net Income 2021: $250,8432021Revenue 2022: $15,891,653Expenses 2022: $12,386,906Net Income 2022: $3,504,7472022Revenue 2023: $16,224,970Expenses 2023: $13,316,209Net Income 2023: $2,908,7612023Revenue 2024: $16,932,307Expenses 2024: $14,914,463Net Income 2024: $2,017,8442024Revenue 2025: $16,813,996Expenses 2025: $15,268,030Net Income 2025: $1,545,9662025

Highlighted filing

2025

Revenue$16,813,996
Expenses$15,268,030
Net Income$1,545,966

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$19.1$2.28$16.8$16.8$15.3$1.55
2024Detailed filing. Detailed filing data is available for this year.$17.5$2.40$15.1$16.9$14.9$2.02
2023Detailed filing. Detailed filing data is available for this year.$15.4$2.33$13.1$16.2$13.3$2.91
2022Detailed filing. Detailed filing data is available for this year.$12.0$1.83$10.2$15.9$12.4$3.50
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$8.62$1.62$7.00$8.96$8.71$0.25
2020Detailed filing. Detailed filing data is available for this year.$8.26$1.75$6.51$11.7$10.6$1.08
2019Detailed filing. Detailed filing data is available for this year.$7.39$1.95$5.45$12.9$13.4$0.50
2018Detailed filing. Detailed filing data is available for this year.$7.58$1.64$5.95$12.7$13.4$0.66
2017Detailed filing. Detailed filing data is available for this year.$8.12$1.56$6.56$13.6$12.9$0.69
2016Detailed filing. Detailed filing data is available for this year.$7.37$1.59$5.79$12.8$11.9$0.85
2015Detailed filing. Detailed filing data is available for this year.$6.55$1.62$4.93$12.2$11.7$0.42
2014Detailed filing. Detailed filing data is available for this year.$6.16$1.65$4.51$11.8$11.4$0.42
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.79$1.71$4.07$10.7
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.09$1.48$3.61$10.8
2011Summary only. Only limited summary data is available for this year.$5.11$1.57$3.54$10.8$10.8$0.03
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.10$1.59$3.50$10.6
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2024 to Jun 30, 2025
Signed
Mar 16, 2026
Return Version
2024v5.5
Gross Receipts
$18,039,306
Mission and Program Overview

Mission

The purposes of piaa, as set forth in article ii of its constitution, are: (1) to organize, develop, and direct an interscholastic athletic program which will promote, protect, and conserve the health and physical welfare of all participants; (2) to formulate and maintain policies that will safeguard the educational values of interscholastic athletics and cultivate the high ideals of good sportsmanship; and (3) to promote uniformity of standards in all interscholastic athletic competition. Piaa believes that the student-athlete is best served by a system which emphasizes the amateur, educational, and character-building aspects of high school sports and recognizes that athletics is not the driving force. The students are in high school primarily to obtain an education.

The charitable purposes of piaa are set forth in its constitution which indicate piaa promotes and supports the educational values of interscholastic athletics and the high ideals of good sportsmanship. Further, it promotes, establishes and enforces uniform standards in athletic competition among its schools and promotes and supports safe and healthy athletic competition.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$13,237,467$14,403,297▲ $1,165,830
Investments in Publicly Traded Securities$2,378,391$2,593,950▲ $215,559
Land, Buildings, and Equipment, Net$911,643$864,429▼ $47,214
Prepaid Expenses and Deferred Charges$572,339$640,868▲ $68,529
Accounts Receivable$397,517$500,864▲ $103,347
Inventories for Sale or Use$46,327$47,161▲ $834
Total Assets$17,546,841$19,051,230▲ $1,504,389
Other Assets Total$3,157$661▼ $2,496
Liabilities
Accounts Payable and Accrued Expenses$1,266,768$1,124,645▼ $142,123
Deferred Revenue$906,390$876,892▼ $29,498
Other Liabilities$231,083$280,171▲ $49,088
Total Liabilities$2,404,241$2,281,708▼ $122,533
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$15,142,600$16,769,522▲ $1,626,922
Total Net Assets Fund Balance$15,142,600$16,769,522▲ $1,626,922
Total Liabilities and Net Assets / Fund Balance$17,546,841$19,051,230▲ $1,504,389

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$1,740,700-$1,740,700
Equipment$934,913-$934,913
Land$91,134-$91,134
Other Land Buildings$-1,902,318$1,902,318-
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Robert a LombardiExecutive DirectorFT$195,718$79,269$274,987
Mark ByersChief Operating OfficerFT$144,563$64,130$208,693
Patrick GebhartAssistant Executive DirectFT$132,436$29,850$162,286
Vincent SortinoChief Operating Officer Dist 7FT$103,889$43,847$147,736
Scott SeltzerExecutive Director Dist 7FT$126,344$16,699$143,043
Sean KellyAssistant Executive Director Dist 1FT$112,635$19,314$131,949
Michael W HawkinsDirectorPT$17,000-$17,000
Robert F Hartman JrVice President & DirectorPT$15,941-$15,941
Kirk J ScurpaDirectorPT$12,988-$12,988
Joseph D SetteDirector-$12,150-$12,150
Michael J CraigDirectorPT$11,655-$11,655
Francis M MajikesPresident & DirectorPT$10,833-$10,833
Ralph J CecereDirector-$10,000-$10,000
Branden LippyDirectorPT$9,075-$9,075
Dr Michael a BarberDirectorPT$8,668-$8,668
Chris VennaDirector-$7,950-$7,950
Chris HunterDirectorPT$7,100-$7,100
Aaron StraubDirector-$6,122-$6,122
Paul LeonardTreasurer & DirectorPT$6,040-$6,040
Kevin DoverspikeDirector-$5,862-$5,862
Brian GeyerDirector-$4,015-$4,015
Stephen BrandtDirector-$3,625-$3,625
Jeffrey D BatzelDirector-$3,255-$3,255
Maureen WilliamsDirector-$1,825-$1,825
Dr Jason OlexaDirectorPT$1,616-$1,616
Michael CacciottiDirector-$1,300-$1,300
John GroganDirector-$1,250-$1,250
Mary Ruth TannerDirector-$875-$875

Board Members and Trustees

Highest Paid Contractors

ContractorServicesLocationCompensation
Mcnees Wallace & Nurick LLCLegal Services100 PINE STREET, Harrisburg, PA 17108$579,065
Cr&a Designs LLCCreative Design Solutions7041 KENDALE DRIVE, Harrisburg, PA 17111$397,786
Revenue and Support

Revenue Composition

Contributions and Grants
$1,224,758
Program Service Revenue
$14,112,441
Investment Income
$474,623
Other Revenue
$1,002,174
All Other Contributions
$1,224,758
Change in Net Assets
$1,545,966

Noncash Contribution Practices

Property subject to holding requirements
No
Reviewed unusual noncash gifts
No
Third parties used for noncash contributions
No

Noncash Contributions

Contribution TypeContribution CountReported AmountValuation Method
Other Non Cash Contri Table3$294,471Retail Cost as Speci
Other Non Cash Contri Table1$30,000Product Cost as Spec
Total Noncash Contributions4$324,471-

Audited Revenue Reconciliation

Revenue per Audited Statements
$16,717,403
Revenue Not Reported on Financial Statements
$96,593
Revenue Not Reported on Form 990
$80,956
Other Revenue Adjustments
$96,593
Total Revenue per Audited Statements
$16,798,359
Total Revenue per Form 990
$16,813,996
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$11,430,446
Salaries, Compensation, and Employee Benefits$3,106,859
Professional Fundraising Fees$430,725
Total Fundraising Expense$430,725
Grants and Similar Amounts Paid$300,000

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$1,498,807$369,035-$1,867,842
Insurance$491,472$115,283-$606,755
Fees for Services Legal$319,883$227,910-$547,793
All Other Expenses$341,628$140,028-$481,656
Fees for Services Professional Fundraising--$430,725$430,725
Current Officers, Directors, Trustees, and Key Employees$300,786$128,908-$429,694
Other Employee Benefits$321,435$80,360-$401,795
Conferences and Meetings$325,556$41,610-$367,166
Grants to Domestic Orgs$300,000--$300,000
Information Technology$157,884$105,256-$263,140
Pension Plan Contributions$194,754$48,689-$243,443
Office Expenses$165,136$43,995-$209,131
Other Expenses$138,334$59,286-$197,620
Payroll Taxes$131,268$32,817-$164,085
Occupancy$98,757$44,227-$142,984
Fees for Services Accounting-$119,338-$119,338
Depreciation Depletion$60,102$24,584-$84,686
Travel$29,595$11,338-$40,933
Fees for Services Lobbying-$27,581-$27,581
Total Functional Expenses$13,161,637$1,675,668$430,725$15,268,030

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$15,268,030
Expenses per Audited Statements$15,171,437
Total Expenses per Audited Statements$15,171,437
Expenses Not Reported on Financial Statements$96,593
Other Expense Adjustments$96,593
Expenses Not Reported on Form 990$0
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Piaa FoundationMechanicsburg, PA501(c)(3)General Purpose$300,000
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
Yes

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$430,725
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
Yes
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Accumulated Compensated Absences$280,171
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

All public high schools, intermediate schools, junior high schools, and middle schools, which are accredited by the pennsylvania department of education, and all charter schools and private schools within pennsylvania, meeting membership requirements, are eligible for membership in piaa. Piaa member schools must sponsor at least one team.

Form 990, Part VI, Section A, Line 7A

The board of directors is comprised of: 1. One or more representatives from each of the 12 piaa districts. Each district is entitled to one representative for the first 50 member senior high schools or fraction thereof and additional members for each 50 additional member senior high schools or major fraction thereof. The current board had 18 members representing the 12 districts. 2. One member at large elected by and from the junior high/middle schools' representatives of the district committees. 3. Two representatives of the pennsylvania school boards association (psba). 4. A representative of the pennsylvania association of school administratiors (pasa). 5. A representative of the pennsylvania association of secondary school principals (passp). 7. A representative of the pennsylvania state athletic directors' association (psada). 8. A representative of the pennsylvania coaches' association (pca). 9. A female official elected by the female officials members of the district committees and a male official elected by the male officials members of the district committees. 10. Chairperson of the girls' athletics steering committee. 11. Chairperson of the private schools' steering committee. 12. A representative of the pennsylvania department of education (pde), appointed by the secretary of the department of education. 13. One female and one male representative, selected by and from the parents' advisory committee. See piaa constitution for additional requirements for above catagories of board members.

Form 990, Part VI, Section A, Line 7B

Amendments to the piaa constitution must be approved either by two-thirds of the schools voting or by a majority of the total membership.

Form 990, Part VI, Section B, Line 11B

The executive director and business operations supervisor perform a detailed review of the form 990. A copy of the return is then provided to the board of directors for their review prior to filing.

Form 990, Part VI, Section B, Line 12C

Members of the board of directors are required to sign an annual statement regarding any conflicts of interest and are prohibited from voting on matters in which they have a conflict.

Form 990, Part VI, Section B, Line 15

The human resources committee of the board makes compensation recommendations to the budget committee of the board, who approves, adjusts or accepts the recommendations. Contract extensions are acted upon annually and in considering the compensation amounts, the committees involved consider amounts paid for comparable state high school associations' positions.

Form 990, Part VI, Section C, Line 19

Piaa's constitution, bylaws, and conflict of interest policy and other policies are available on the organization's website in the resource handbook section.

Filing and Contact Details

Filer

Filer Name
Pennsylvania Interscholastic
EIN
23-1382410
Phone
7176970374
Address
550 GETTYSBURG ROAD, MECHANICSBURG, PA 17055-0708

Signing Officer

Name
Mark E Byers
Title
Executive Director
Phone
7176970374
Signed
2026-03-16
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Mark E Byers
Formed
1978
Legal Domicile
Pa
Voting Board Members
32
Independent Board Members
32
Employees
26
Volunteers
200

Preparer

Firm
Boyer & Ritter LLC
Address
211 HOUSE AVENUE, CAMP HILL, PA 17011
Preparer
Matthew S Wildasin CPA
Phone
7177617210
Supplemental Narrative

Additional Explanations

FORM 990, PART XII, LINE 2C:

There have been no changes from the prior year.

Financial Statement Notes

PART X, LINE 2:

Income taxes: the internal revenue service has determined that the association is an exempt organization under section 501(c)(3) and is exempt from federal income tax on activities related to its exempt purpose. Accordingly, income taxes, if any, are recorded only when income is earned on activities not related to the association's tax-exempt purposes. The association follows the provisions of fasb's income tax topic of the asc which requires an assessment of the association's exposure to income taxes at the entity level as a result of uncertain tax positions taken in current and previously-filed tax returns. Examples of tax positions taken at the entity level include continuing qualification as a tax-exempt organization and whether there is any taxable unrelated business income activities conducted. Any tax benefits associated with uncertain tax positions that are in excess of a realization threshold must be recorded as a liability for unrecognized tax benefits in the financial statements, along with any associated interest and penalties. Presently, management believes that it is more likely than not that its tax positions will be sustained upon examination, including any appeals and litigation, and therefore believes that the association has no exposure to income taxes from uncertain tax positions.

PART XI, LINE 4B - OTHER ADJUSTMENTS:

Fundraising expense netted against book revenue 96,593.

PART XII, LINE 4B - OTHER ADJUSTMENTS:

Fundraising expense netted against book revenue 96,593.

Raw XML AppendixShowing 400 of 959 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.

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IRS990/ActivityOrMissionDesc0THE CHARITABLE PURPOSES OF PIAA ARE SET FORTH IN ITS CONSTITUTION WHICH INDICATE PIAA PROMOTES AND SUPPORTS THE EDUCATIONAL VALUES OF INTERSCHOLASTIC ATHLETICS AND THE HIGH IDEALS OF GOOD SPORTSMANSHIP. FURTHER, IT PROMOTES, ESTABLISHES AND ENFORCES UNIFORM STANDARDS IN ATHLETIC COMPETITION AMONG ITS SCHOOLS AND PROMOTES AND SUPPORTS SAFE AND HEALTHY ATHLETIC COMPETITION.
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IRS990/Desc0ORGANIZED AND OPERATED STATEWIDE CHAMPIONSHIPS IN THE SPORTS OF BASEBALL, BASKETBALL, CROSS COUNTRY, FIELD HOCKEY, FOOTBALL, GOLF, LACROSSE, SOCCER, SOFTBALL, SWIMMING AND DIVING, TENNIS, TRACK AND FIELD, VOLLEYBALL, COMPETITIVE SPIRIT AND WRESTLING. APPROXIMATELY 350,000 GIRLS AND BOYS PARTICIPATED IN THESE SPORTS LEADING UP TO STATEWIDE CHAMPIONSHIPS.
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