Liabilities / Assets
44th percentile
Higher debt load relative to assets than 44% of similar nonprofits.
EIN 31-0956901 • 501(c)3 • Beech Grove, IN
Profile
Organization and support of amateur wrestling in the state of indiana
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
Liabilities / Assets
44th percentile
Higher debt load relative to assets than 44% of similar nonprofits.
Liabilities / Revenue
33rd percentile
Higher debt load relative to revenue than 33% of similar nonprofits.
Net Margin
47th percentile
Higher net margin than 47% of similar nonprofits.
Top Officer Pay
40th percentile
Higher top officer pay than 40% of similar nonprofits.
Top officer pay equals 0.0% of source-year revenue.
Asset Growth
36th percentile
Faster asset growth than 36% of similar nonprofits.
Revenue Growth
59th percentile
Faster revenue growth than 59% of similar nonprofits.
Assets
Down$598,343
Down $5,267 (-0.9%) from 2024
Liabilities
Down$21,851
Down $49,664 (-69%) from 2024
Net Assets
Up$576,492
Up $44,397 (+8.3%) from 2024
Revenue
Up$1,403,277
Up $157,877 (+13%) from 2024
Expenses
Up$1,357,304
Up $220,599 (+19%) from 2024
Net Income
Down$45,973
Down $62,722 (-58%) from 2024
Most recent year
2025 • Form 990Detailed filing. Detailed filing data is available for this year.
Organization and support of amateur wrestling in the state of indiana
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Cash and Non-Interest-Bearing Accounts | $351,184 | $440,642 | ▲ $89,458 |
| Savings and Temporary Cash Investments | $200,000 | $100,000 | ▼ $100,000 |
| Pledges and Grants Receivable | - | $20,000 | - |
| Land, Buildings, and Equipment, Net | $21,567 | $17,923 | ▼ $3,644 |
| Prepaid Expenses and Deferred Charges | - | $4,703 | - |
| Total Assets | $603,610 | $598,343 | ▼ $5,267 |
| Other Assets Total | $30,859 | $15,075 | ▼ $15,784 |
| Liabilities | |||
| Other Liabilities | $31,931 | $15,075 | ▼ $16,856 |
| Accounts Payable and Accrued Expenses | $39,584 | $6,776 | ▼ $32,808 |
| Total Liabilities | $71,515 | $21,851 | ▼ $49,664 |
| Net Assets / Fund Balance | |||
| Net Assets Without Donor Restrictions | $531,095 | $575,492 | ▲ $44,397 |
| Net Assets With Donor Restrictions | $1,000 | $1,000 | → $0 |
| Total Net Assets Fund Balance | $532,095 | $576,492 | ▲ $44,397 |
| Total Liabilities and Net Assets / Fund Balance | $603,610 | $598,343 | ▼ $5,267 |
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Other Land Buildings | $17,923 | $107,076 | $124,999 |
| Name | Title |
|---|---|
| Pat Culp | State Chair |
| Jim Tonte | Vice Chair - |
| Jennifer Pierson | Vice Chair- |
| Tina Fouts | Secretary |
| Steve Mathis | Treasurer |
| Line Item | Amount |
|---|---|
| Other Expenses | $1,289,541 |
| Salaries, Compensation, and Employee Benefits | $60,037 |
| Grants and Similar Amounts Paid | $7,726 |
| Professional Fundraising Fees | $0 |
| Total Fundraising Expense | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Travel | $458,034 | - | - | $458,034 |
| Advertising | $299,681 | - | - | $299,681 |
| Other Salaries and Wages | - | $48,116 | - | $48,116 |
| Other Expenses | $45,681 | - | - | $45,681 |
| Conferences and Meetings | $6,668 | $18,929 | - | $25,597 |
| All Other Expenses | $22,590 | $1,126 | - | $23,716 |
| Occupancy | - | $20,959 | - | $20,959 |
| Office Expenses | $1,296 | $15,514 | - | $16,810 |
| Other Employee Benefits | - | $8,240 | - | $8,240 |
| Depreciation Depletion | - | $8,044 | - | $8,044 |
| Grants to Domestic Individuals | $7,726 | - | - | $7,726 |
| Fees for Services Accounting | - | $7,401 | - | $7,401 |
| Fees for Services Other | - | $5,911 | - | $5,911 |
| Insurance | - | $5,162 | - | $5,162 |
| Information Technology | - | $4,495 | - | $4,495 |
| Payroll Taxes | - | $3,681 | - | $3,681 |
| Total Functional Expenses | $1,209,726 | $147,578 | $0 | $1,357,304 |
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
| Liability | Amount |
|---|---|
| Rou Lease - Current | $15,075 |
“There are 163 clubs and 30 board members that receive one vote annually.”
“The audit committee - comprised of one elected officer, one appointed board member, and one member at-large - will review the return prior to filing.”
“It is the responsibility of the board, officers, and management employees to scrutinize their transactions and outside business interests and relationships for potential conflicts and to immediately make such disclosures.”
“The organization makes its governing documents, conflict of interest policy, and financial statements available to the public upon request.”
“Organization and support of amateur wrestling in the state of indiana, including support of national tournaments and cultural exhange programs. Provide training to wrestlers and officials. Other revenue includes club insurance income, equipment sales, sanction revenue, website and publication advertising revenue.”
“Book / tax depreciation difference -1,576”
“Method of accounting to prepare the 990 changed from cash to accrual. Compiled financial statements are prepared on a gaap basis, thus it is better to use the accrual method to prepare the 990.”
This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.
| Path | # | Value |
|---|---|---|
| IRS990/AccountantCompileOrReviewInd | 0 | true |
| IRS990/AccountsPayableAccrExpnssGrp/BOYAmt | 0 | 39584 |
| IRS990/AccountsPayableAccrExpnssGrp/EOYAmt | 0 | 6776 |
| IRS990/AcctCompileOrReviewBasisGrp/SeparateBasisFinclStmtInd | 0 | X |
| IRS990/ActivitiesConductedPrtshpInd | 0 | false |
| IRS990/ActivityOrMissionDesc | 0 | ORGANIZATION AND SUPPORT OF AMATEUR WRESTLING IN THE STATE OF INDIANA |
| IRS990/AdvertisingGrp/ProgramServicesAmt | 0 | 299681 |
| IRS990/AdvertisingGrp/TotalAmt | 0 | 299681 |
| IRS990/AllOtherContributionsAmt | 0 | 4737 |
| IRS990/AllOtherExpensesGrp/ManagementAndGeneralAmt | 0 | 1126 |
| IRS990/AllOtherExpensesGrp/ProgramServicesAmt | 0 | 22590 |
| IRS990/AllOtherExpensesGrp/TotalAmt | 0 | 23716 |
| IRS990/AnnualDisclosureCoveredPrsnInd | 0 | true |
| IRS990/AuditCommitteeInd | 0 | true |
| IRS990/BooksInCareOfDetail/PersonNm | 0 | STEVE MATHIS |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 3177801885 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 5715 CHURCHMAN AVE |
| IRS990/BooksInCareOfDetail/USAddress/CityNm | 0 | INDIANAPOLIS |
| IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | IN |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 46203 |
| IRS990/BusinessRlnWith35CtrlEntInd | 0 | false |
| IRS990/BusinessRlnWithFamMemInd | 0 | false |
| IRS990/BusinessRlnWithOrgMemInd | 0 | false |
| IRS990/CashNonInterestBearingGrp/BOYAmt | 0 | 351184 |
| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 440642 |
| IRS990/ChangeToOrgDocumentsInd | 0 | false |
| IRS990/CollectionsOfArtInd | 0 | false |
| IRS990/CompensationFromOtherSrcsInd | 0 | false |
| IRS990/CompensationProcessCEOInd | 0 | false |
| IRS990/CompensationProcessOtherInd | 0 | false |
| IRS990/ConferencesMeetingsGrp/ManagementAndGeneralAmt | 0 | 18929 |
| IRS990/ConferencesMeetingsGrp/ProgramServicesAmt | 0 | 6668 |
| IRS990/ConferencesMeetingsGrp/TotalAmt | 0 | 25597 |
| IRS990/ConflictOfInterestPolicyInd | 0 | true |
| IRS990/ConservationEasementsInd | 0 | false |
| IRS990/ConsolidatedAuditFinclStmtInd | 0 | false |
| IRS990/CreditCounselingInd | 0 | false |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/CYContributionsGrantsAmt | 0 | 4737 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 7726 |
| IRS990/CYInvestmentIncomeAmt | 0 | 23062 |
| IRS990/CYOtherExpensesAmt | 0 | 1289541 |
| IRS990/CYOtherRevenueAmt | 0 | 9089 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 1366389 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | 45973 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 60037 |
| IRS990/CYTotalExpensesAmt | 0 | 1357304 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 0 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 1403277 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | false |
| IRS990/DeductibleArtContributionInd | 0 | false |
| IRS990/DeductibleNonCashContriInd | 0 | false |
| IRS990/DelegationOfMgmtDutiesInd | 0 | false |
| IRS990/DepreciationDepletionGrp/ManagementAndGeneralAmt | 0 | 8044 |
| IRS990/DepreciationDepletionGrp/TotalAmt | 0 | 8044 |
| IRS990/Desc | 0 | ORGANIZATION AND SUPPORT OF AMATEUR WRESTLING IN THE STATE OF INDIANA, INCLUDING REGISTRATION OF WRESTLERS AND COACHES. PROVIDE TRAINING TO WRESTLERS AND OFFICIALS. |
| IRS990/DescribedInSection501c3Ind | 0 | true |
| IRS990/DisregardedEntityInd | 0 | false |
| IRS990/DocumentRetentionPolicyInd | 0 | true |
| IRS990/DonorAdvisedFundInd | 0 | false |
| IRS990/DonorRestrictionNetAssetsGrp/BOYAmt | 0 | 1000 |
| IRS990/DonorRestrictionNetAssetsGrp/EOYAmt | 0 | 1000 |
| IRS990/DonorRstrOrQuasiEndowmentsInd | 0 | false |
| IRS990/ElectionOfBoardMembersInd | 0 | true |
| IRS990/EmployeeCnt | 0 | 3 |
| IRS990/EmploymentTaxReturnsFiledInd | 0 | true |
| IRS990/EngagedInExcessBenefitTransInd | 0 | false |
| IRS990/ExpenseAmt | 0 | 16413 |
| IRS990/FamilyOrBusinessRlnInd | 0 | false |
| IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt | 0 | 7401 |
| IRS990/FeesForServicesAccountingGrp/TotalAmt | 0 | 7401 |
| IRS990/FeesForServicesOtherGrp/ManagementAndGeneralAmt | 0 | 5911 |
| IRS990/FeesForServicesOtherGrp/TotalAmt | 0 | 5911 |
| IRS990/ForeignActivitiesInd | 0 | false |
| IRS990/ForeignFinancialAccountInd | 0 | false |
| IRS990/ForeignOfficeInd | 0 | false |
| IRS990/Form1098CFiledInd | 0 | false |
| IRS990/Form8282PropertyDisposedOfInd | 0 | false |
| IRS990/Form8899Filedind | 0 | false |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 4 | X |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 0 | PAT CULP |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | TINA FOUTS |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | STEVE MATHIS |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | JENNIFER PIERSON |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 4 | JIM TONTE |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 0 | STATE CHAIR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | SECRETARY |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | TREASURER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | VICE CHAIR- |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 4 | VICE CHAIR - |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | false |
| IRS990/Form990TFiledInd | 0 | true |
| IRS990/FormationYr | 0 | 1978 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | false |
| IRS990/FSAuditedInd | 0 | false |
| IRS990/FundraisingActivitiesInd | 0 | false |
| IRS990/GamingActivitiesInd | 0 | false |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 31 |
| IRS990/GrantAmt | 0 | 7726 |
| IRS990/GrantsToDomesticIndividualsGrp/ProgramServicesAmt | 0 | 7726 |
| IRS990/GrantsToDomesticIndividualsGrp/TotalAmt | 0 | 7726 |
| IRS990/GrantsToIndividualsInd | 0 | true |
| IRS990/GrantsToOrganizationsInd | 0 | false |
| IRS990/GrantToRelatedPersonInd | 0 | false |
| IRS990/GrossReceiptsAmt | 0 | 1403277 |
| IRS990/GroupReturnForAffiliatesInd | 0 | false |
| IRS990/IncludeFIN48FootnoteInd | 0 | false |
| IRS990/IndependentAuditFinclStmtInd | 0 | false |
| IRS990/IndependentVotingMemberCnt | 0 | 31 |
| IRS990/IndoorTanningServicesInd | 0 | false |
| IRS990/InfoInScheduleOPartIIIInd | 0 | X |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InfoInScheduleOPartXIIInd | 0 | X |
| IRS990/InfoInScheduleOPartXIInd | 0 | X |
| IRS990/InformationTechnologyGrp/ManagementAndGeneralAmt | 0 | 4495 |
| IRS990/InformationTechnologyGrp/TotalAmt | 0 | 4495 |
| IRS990/InsuranceGrp/ManagementAndGeneralAmt | 0 | 5162 |
| IRS990/InsuranceGrp/TotalAmt | 0 | 5162 |
| IRS990/InvestmentIncomeGrp/RelatedOrExemptFuncIncomeAmt | 0 | 23062 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 23062 |
| IRS990/InvestmentInJointVentureInd | 0 | false |
| IRS990/IRPDocumentCnt | 0 | 0 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LandBldgEquipAccumDeprecAmt | 0 | 107076 |
| IRS990/LandBldgEquipBasisNetGrp/BOYAmt | 0 | 21567 |
| IRS990/LandBldgEquipBasisNetGrp/EOYAmt | 0 | 17923 |
| IRS990/LandBldgEquipCostOrOtherBssAmt | 0 | 124999 |
| IRS990/LegalDomicileStateCd | 0 | IN |
| IRS990/LoanOutstandingInd | 0 | false |
| IRS990/LobbyingActivitiesInd | 0 | false |
| IRS990/LocalChaptersInd | 0 | false |
| IRS990/MaterialDiversionOrMisuseInd | 0 | false |
| IRS990/MembersOrStockholdersInd | 0 | false |
| IRS990/MethodOfAccountingAccrualInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | true |
| IRS990/MinutesOfGoverningBodyInd | 0 | true |
| IRS990/MissionDesc | 0 | ORGANIZATION AND SUPPORT OF AMATEUR WRESTLING IN THE STATE OF INDIANA |
| IRS990/MoreThan5000KToIndividualsInd | 0 | false |
| IRS990/MoreThan5000KToOrgInd | 0 | false |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 532095 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 576492 |
| IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt | 0 | 531095 |
| IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt | 0 | 575492 |
| IRS990/NoListedPersonsCompensatedInd | 0 | X |
| IRS990/NondeductibleContributionsInd | 0 | false |
| IRS990/OccupancyGrp/ManagementAndGeneralAmt | 0 | 20959 |
| IRS990/OccupancyGrp/TotalAmt | 0 | 20959 |
| IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt | 0 | 15514 |
| IRS990/OfficeExpensesGrp/ProgramServicesAmt | 0 | 1296 |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 16810 |
| IRS990/OfficerMailingAddressInd | 0 | false |
| IRS990/OperateHospitalInd | 0 | false |
| IRS990/Organization501c3Ind | 0 | X |
| IRS990/OrganizationFollowsFASB117Ind | 0 | X |
| IRS990/OtherAssetsTotalGrp/BOYAmt | 0 | 30859 |
| IRS990/OtherAssetsTotalGrp/EOYAmt | 0 | 15075 |
| IRS990/OtherChangesInNetAssetsAmt | 0 | -1576 |
| IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt | 0 | 8240 |
| IRS990/OtherEmployeeBenefitsGrp/TotalAmt | 0 | 8240 |
| IRS990/OtherExpensesGrp/Desc | 0 | GEAR EQUIPMENT & SUPPLIES |
| IRS990/OtherExpensesGrp/Desc | 1 | STATE TOURNAMENT REG EXP |
| IRS990/OtherExpensesGrp/Desc | 2 | OFFICIALS |
| IRS990/OtherExpensesGrp/Desc | 3 | COACHING & TRAINERS |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 0 | 202815 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 1 | 96058 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 2 | 69177 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 3 | 45681 |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 202815 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 96058 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 69177 |
| IRS990/OtherExpensesGrp/TotalAmt | 3 | 45681 |
| IRS990/OtherLiabilitiesGrp/BOYAmt | 0 | 31931 |
| IRS990/OtherLiabilitiesGrp/EOYAmt | 0 | 15075 |
| IRS990/OtherRevenueMiscGrp/Desc | 0 | CREDIT CARD CASH BACK INCOME |
| IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt | 0 | 9089 |
| IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt | 0 | 9089 |
| IRS990/OtherRevenueTotalAmt | 0 | 9089 |
| IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt | 0 | 48116 |
| IRS990/OtherSalariesAndWagesGrp/TotalAmt | 0 | 48116 |
| IRS990/PartialLiquidationInd | 0 | false |
| IRS990/PayPremiumsPrsnlBnftCntrctInd | 0 | false |
| IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt | 0 | 3681 |
| IRS990/PayrollTaxesGrp/TotalAmt | 0 | 3681 |
| IRS990/PledgesAndGrantsReceivableGrp/EOYAmt | 0 | 20000 |
| IRS990/PoliticalCampaignActyInd | 0 | false |
| IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt | 0 | 4703 |
| IRS990/PrincipalOfficerNm | 0 | PAT CULP |
| IRS990/ProfessionalFundraisingInd | 0 | false |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 0 | 453310 |
| IRS990/ProgramServiceRevenueGrp/Desc | 0 | USA TOURNAMENTS |
| IRS990/ProgramServiceRevenueGrp/Desc | 1 | STATE TOURNAMENTS/SANCTIONS |
| IRS990/ProgramServiceRevenueGrp/Desc | 2 | TEAM INDIANA |
| IRS990/ProgramServiceRevenueGrp/Desc | 3 | REGISTRATION |
| IRS990/ProgramServiceRevenueGrp/Desc | 4 | EQUIPMENT SALES |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 410282 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 1 | 400467 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 2 | 363181 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 3 | 187308 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 0 | 410282 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 1 | 400467 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 2 | 363181 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 3 | 187308 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 4 | 4937 |
| IRS990/ProgramServiceRevenueGrp/UnrelatedBusinessRevenueAmt | 0 | 4937 |
| IRS990/ProgSrvcAccomActy2Grp/Desc | 0 | ORGANIZATION AND SUPPORT OF AMATEUR WRESTLING IN THE STATE OF INDIANA, INCLUDING SUPPORT OF TOURNAMENTS AT THE LOCAL AND STATE LEVELS. PROVIDE FACILITY AND TOURNAMENT EXPOSURE ON A STATE LEVEL FOR THE ATHLETES AND OFFICIALS. |
| IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt | 0 | 776526 |
| IRS990/ProgSrvcAccomActy2Grp/RevenueAmt | 0 | 400467 |
| IRS990/ProgSrvcAccomActy3Grp/Desc | 0 | ORGANIZATION AND SUPPORT OF AMATEUR WRESTLING IN THE STATE OF INDIANA, INCLUDING SUPPORT OF TEAM INDIANA TOURNAMENTS. PROVIDE TRAINING TO WRESTLERS AND OFFICIALS. |
| IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt | 0 | 416787 |
| IRS990/ProgSrvcAccomActy3Grp/RevenueAmt | 0 | 773462 |
| IRS990/ProgSrvcAccomActyOtherGrp/Desc | 0 | ORGANIZATION AND SUPPORT OF AMATEUR WRESTLING IN THE STATE OF INDIANA, INCLUDING SUPPORT OF NATIONAL TOURNAMENTS AND CULTURAL EXHANGE PROGRAMS. PROVIDE TRAINING TO WRESTLERS AND OFFICIALS. OTHER REVENUE INCLUDES CLUB INSURANCE INCOME, EQUIPMENT SALES, SANCTION REVENUE, WEBSITE AND PUBLICATION ADVERTISING REVENUE. |
| IRS990/ProgSrvcAccomActyOtherGrp/RevenueAmt | 0 | 5152 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990/PYContributionsGrantsAmt | 0 | 4359 |
| IRS990/PYExcessBenefitTransInd | 0 | false |
| IRS990/PYGrantsAndSimilarPaidAmt | 0 | 8847 |
| IRS990/PYInvestmentIncomeAmt | 0 | 10228 |
| IRS990/PYOtherExpensesAmt | 0 | 1082506 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 1230813 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | 108695 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 45352 |
| IRS990/PYTotalExpensesAmt | 0 | 1136705 |
| IRS990/PYTotalRevenueAmt | 0 | 1245400 |
| IRS990/QuidProQuoContributionsInd | 0 | false |
| IRS990/RcvFndsToPayPrsnlBnftCntrctInd | 0 | false |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | 45973 |
| IRS990/RegularMonitoringEnfrcInd | 0 | true |
| IRS990/RelatedEntityInd | 0 | false |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990/ReportInvestmentsOtherSecInd | 0 | false |
| IRS990/ReportLandBuildingEquipmentInd | 0 | true |
| IRS990/ReportOtherAssetsInd | 0 | false |
| IRS990/ReportOtherLiabilitiesInd | 0 | true |
| IRS990/ReportProgramRelatedInvstInd | 0 | false |
| IRS990/RevenueAmt | 0 | 187308 |
| IRS990/SavingsAndTempCashInvstGrp/BOYAmt | 0 | 200000 |
| IRS990/SavingsAndTempCashInvstGrp/EOYAmt | 0 | 100000 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt | 0 | 4737 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt | 0 | 4359 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt | 0 | 4329 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt | 0 | 257 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt | 0 | 10308 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt | 0 | 23990 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt | 0 | 1393389 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt | 0 | 1237025 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt | 0 | 901424 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt | 0 | 894497 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt | 0 | 661168 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt | 0 | 5087503 |
| IRS990ScheduleA/InvestmentIncomeCYPct | 0 | 0.00000 |
| IRS990ScheduleA/InvestmentIncomePYPct | 0 | 0.00000 |
| IRS990ScheduleA/NetIncomeFromOtherUBIGrp/CurrentTaxYearMinus1YearAmt | 0 | 1251 |
| IRS990ScheduleA/NetIncomeFromOtherUBIGrp/CurrentTaxYearMinus2YearsAmt | 0 | 2861 |
| IRS990ScheduleA/NetIncomeFromOtherUBIGrp/CurrentTaxYearMinus3YearsAmt | 0 | 3535 |
| IRS990ScheduleA/NetIncomeFromOtherUBIGrp/TotalAmt | 0 | 7647 |
| IRS990ScheduleA/PubliclySupportedOrg509a2Ind | 0 | X |
| IRS990ScheduleA/PublicSupportCY509Pct | 0 | 0.99850 |
| IRS990ScheduleA/PublicSupportPY509Pct | 0 | 0.99800 |
| IRS990ScheduleA/PublicSupportTotal509Amt | 0 | 5111493 |
| IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind | 0 | X |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt | 0 | 1398126 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt | 0 | 1241384 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt | 0 | 905753 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt | 0 | 894754 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt | 0 | 671476 |
| IRS990ScheduleA/Total509Grp/TotalAmt | 0 | 5111493 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt | 0 | 1398126 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt | 0 | 1242635 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt | 0 | 908614 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt | 0 | 898289 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt | 0 | 671476 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt | 0 | 5119140 |
| IRS990/ScheduleBRequiredInd | 0 | false |
| IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt | 0 | 17923 |
| IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt | 0 | 107076 |
| IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt | 0 | 124999 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 0 | 15075 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 0 | ROU LEASE - CURRENT |
| IRS990ScheduleD/TotalBookValueLandBuildingsAmt | 0 | 17923 |
| IRS990ScheduleD/TotalLiabilityAmt | 0 | 15075 |
| IRS990ScheduleI/GrantRecordsMaintainedInd | 0 | false |
| IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/CashGrantAmt | 0 | 7726 |
| IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt | 0 | SCHOLARSHIPS |
| IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/RecipientCnt | 0 | 7 |
| IRS990ScheduleI/SupplementalInformationDetail/ExplanationTxt | 0 | SCHOLARSHIP MONIES ARE SUBMITTED, IN THE NAME OF THE RECIPIENT, DIRECTLY TO THE COLLEGE OR UNIVERSITY WHERE THE RECIPIENT IS ENROLLED, UNLESS OTHER ARRANGEMENTS ARE MADE. SHOULD THE RECIPIENT NOT CONTINUE ON TO A HIGHER EDUCATION THE FUNDS WILL REVERT BACK INTO THE GENERAL SCHOLARSHIP ACCOUNT. |
| IRS990ScheduleI/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | SCHEDULE I, PAGE 1, PART I, LINE 2 |
| IRS990/ScheduleJRequiredInd | 0 | false |
| IRS990/ScheduleORequiredInd | 0 | true |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | ORGANIZATION AND SUPPORT OF AMATEUR WRESTLING IN THE STATE OF INDIANA, INCLUDING SUPPORT OF NATIONAL TOURNAMENTS AND CULTURAL EXHANGE PROGRAMS. PROVIDE TRAINING TO WRESTLERS AND OFFICIALS. OTHER REVENUE INCLUDES CLUB INSURANCE INCOME, EQUIPMENT SALES, SANCTION REVENUE, WEBSITE AND PUBLICATION ADVERTISING REVENUE. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | THERE ARE 163 CLUBS AND 30 BOARD MEMBERS THAT RECEIVE ONE VOTE ANNUALLY. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | THE AUDIT COMMITTEE - COMPRISED OF ONE ELECTED OFFICER, ONE APPOINTED BOARD MEMBER, AND ONE MEMBER AT-LARGE - WILL REVIEW THE RETURN PRIOR TO FILING. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | IT IS THE RESPONSIBILITY OF THE BOARD, OFFICERS, AND MANAGEMENT EMPLOYEES TO SCRUTINIZE THEIR TRANSACTIONS AND OUTSIDE BUSINESS INTERESTS AND RELATIONSHIPS FOR POTENTIAL CONFLICTS AND TO IMMEDIATELY MAKE SUCH DISCLOSURES. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | BOOK / TAX DEPRECIATION DIFFERENCE -1,576 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 6 | METHOD OF ACCOUNTING TO PREPARE THE 990 CHANGED FROM CASH TO ACCRUAL. COMPILED FINANCIAL STATEMENTS ARE PREPARED ON A GAAP BASIS, THUS IT IS BETTER TO USE THE ACCRUAL METHOD TO PREPARE THE 990. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990, PAGE 2, PART III, LINE 4D |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990, PAGE 6, PART VI, LINE 7A |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990, PAGE 6, PART VI, LINE 11B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990, PAGE 6, PART VI, LINE 12C |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | FORM 990, PAGE 6, PART VI, LINE 19 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | FORM 990, PART XI, LINE 9 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 6 | FORM 990, PART XII |
| IRS990/SchoolOperatingInd | 0 | false |
| IRS990/SignificantChangeInd | 0 | false |
| IRS990/SignificantNewProgramSrvcInd | 0 | false |
| IRS990/StatesWhereCopyOfReturnIsFldCd | 0 | IN |
| IRS990/SubjectToExcsTaxNetInvstIncInd | 0 | false |
| IRS990/SubjectToProxyTaxInd | 0 | false |
| IRS990/SubjToTaxRmnrtnExPrchtPymtInd | 0 | false |
| IRS990/TaxablePartyNotificationInd | 0 | false |
| IRS990/TaxExemptBondsInd | 0 | false |
| IRS990/TerminateOperationsInd | 0 | false |
| IRS990/TotalAssetsBOYAmt | 0 | 603610 |
| IRS990/TotalAssetsEOYAmt | 0 | 598343 |
| IRS990/TotalAssetsGrp/BOYAmt | 0 | 603610 |
| IRS990/TotalAssetsGrp/EOYAmt | 0 | 598343 |
| IRS990/TotalCompGreaterThan150KInd | 0 | false |
| IRS990/TotalContributionsAmt | 0 | 4737 |
| IRS990/TotalEmployeeCnt | 0 | 3 |
| IRS990/TotalFunctionalExpensesGrp/FundraisingAmt | 0 | 0 |
| IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt | 0 | 147578 |
| IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt | 0 | 1209726 |
| IRS990/TotalFunctionalExpensesGrp/TotalAmt | 0 | 1357304 |
| IRS990/TotalGrossUBIAmt | 0 | 5151 |
| IRS990/TotalLiabilitiesBOYAmt | 0 | 71515 |
| IRS990/TotalLiabilitiesEOYAmt | 0 | 21851 |
| IRS990/TotalLiabilitiesGrp/BOYAmt | 0 | 71515 |
| IRS990/TotalLiabilitiesGrp/EOYAmt | 0 | 21851 |
| IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt | 0 | 532095 |
| IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt | 0 | 576492 |
| IRS990/TotalOtherProgSrvcRevenueAmt | 0 | 5152 |
| IRS990/TotalOthProgramServiceRevGrp/TotalRevenueColumnAmt | 0 | 214 |
| IRS990/TotalOthProgramServiceRevGrp/UnrelatedBusinessRevenueAmt | 0 | 214 |
| IRS990/TotalProgramServiceExpensesAmt | 0 | 1209726 |
| IRS990/TotalProgramServiceRevenueAmt | 0 | 1366389 |
| IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 1393389 |
| IRS990/TotalRevenueGrp/TotalRevenueColumnAmt | 0 | 1403277 |
| IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt | 0 | 5151 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt | 0 | 603610 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt | 0 | 598343 |
| IRS990/TravelGrp/ProgramServicesAmt | 0 | 458034 |
| IRS990/TravelGrp/TotalAmt | 0 | 458034 |
| IRS990/TrnsfrExmptNonChrtblRltdOrgInd | 0 | false |
| IRS990/TypeOfOrganizationCorpInd | 0 | X |
| IRS990/UnrelatedBusIncmOverLimitInd | 0 | true |
| IRS990/UponRequestInd | 0 | X |
| IRS990/USAddress/AddressLine1Txt | 0 | PO BOX 157 |
| IRS990/USAddress/CityNm | 0 | BEECH GROVE |
| IRS990/USAddress/StateAbbreviationCd | 0 | IN |
| IRS990/USAddress/ZIPCd | 0 | 46107 |
| IRS990/VotingMembersGoverningBodyCnt | 0 | 31 |
| IRS990/VotingMembersIndependentCnt | 0 | 31 |
| IRS990/WebsiteAddressTxt | 0 | WWW.ISWA.COM |
| IRS990/WhistleblowerPolicyInd | 0 | true |
| ReturnHeader/BuildTS | 0 | 2025-03-06 01:10:19Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | true |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | PAT CULP |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | STATE CHAIR |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 3177801885 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2026-02-25 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | INDIANA STATE WRESTLING ASSOCIATION |
| ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt | 0 | INC |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | INDI |
| ReturnHeader/Filer/EIN | 0 | 310956901 |
| ReturnHeader/Filer/PhoneNum | 0 | 3177801885 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | 5715 CHURCHMAN AVE STE L |
| ReturnHeader/Filer/USAddress/CityNm | 0 | INDIANAPOLIS |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | IN |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 46203 |
| ReturnHeader/IRSResponsiblePrtyInfoCurrInd | 0 | true |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 351427175 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | KELLEY HARDESTY SMITH AND CO |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | 5240 ELMWOOD AVE STE 100 |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | INDIANAPOLIS |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | IN |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 46203 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 3177881571 |
| ReturnHeader/PreparerPersonGrp/PreparationDt | 0 | 2026-02-26 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | KARA V LAUTH CPA |
| ReturnHeader/ReturnTs | 0 | 2026-02-26T08:13:12-05:00 |
No mirrored PDF or thumbnail assets are attached yet.