Civic Intelligence

Michigan Inter-Scholatic Athletic Administrators Association Miaaa

990 • Fiscal year 2020 • EIN 38-3070177

Jul 01, 2019 to Jun 30, 2020 • Filed on Apr 28, 2020

Organization ProfileMIAAA.COM
PO Box 1708Frankfort, MI 49635

(231) 218-6983

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

55th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2020 filings • 501(c)3 • <$500k nonprofits • Source year 2020

Liabilities / Revenue

55th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2020 filings • 501(c)3 • <$500k nonprofits • Source year 2020

Net Margin

52nd percentile

6.7%

Higher net margin than 52% of similar nonprofits.

2020 filings • 501(c)3 • <$500k nonprofits • Source year 2020

Top Officer Pay

81st percentile

$12,000

Higher top officer pay than 81% of similar nonprofits.

Top officer pay equals 5.8% of source-year revenue.

2020 filings • 501(c)3 • <$500k nonprofits • Source year 2020

Asset Growth

54th percentile

6.4%

Faster asset growth than 54% of similar nonprofits.

2020 filings • 501(c)3 • <$500k nonprofits • Annualized from 2019 to 2020

Revenue Growth

31st percentile

-36%

Faster revenue growth than 31% of similar nonprofits.

2020 filings • 501(c)3 • <$500k nonprofits • Annualized from 2019 to 2020

Balance Sheet
Liabilities / Assets55th percentile

Assets

Up

$228,940

Up $13,744 (+6.4%) from 2019

Net Assets

Up

$228,940

Up $13,744 (+6.4%) from 2019

Liabilities

Flat

$0

Flat from 2019

Revenue And Expenses
Liabilities / Revenue55th percentileNet Margin52nd percentile

Revenue

Down

$206,634

Down $117,663 (-36%) from 2019

Expenses

Down

$192,890

Down $114,360 (-37%) from 2019

Net Income

Down

$13,744

Down $3,303 (-19%) from 2019

Historical Trend

Balance Sheet Trend

Asset Growth54th percentile

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$400K$300K$200K$100K$0Assets 2011: $99,874Liabilities 2011: $0Net Assets 2011: $99,8742011Assets 2012: $103,695Liabilities 2012: $0Net Assets 2012: $103,6952012Assets 2013: $120,330Liabilities 2013: $0Net Assets 2013: $120,3302013Assets 2014: $132,385Liabilities 2014: $0Net Assets 2014: $132,3852014Assets 2015: $148,592Liabilities 2015: $0Net Assets 2015: $148,5922015Assets 2016: $173,618Liabilities 2016: $0Net Assets 2016: $173,6182016Assets 2017: $188,819Liabilities 2017: $0Net Assets 2017: $188,8192017Assets 2018: $198,149Liabilities 2018: $0Net Assets 2018: $198,1492018Assets 2019: $215,196Liabilities 2019: $0Net Assets 2019: $215,1962019Assets 2020: $228,940Liabilities 2020: $0Net Assets 2020: $228,9402020Assets 2021: $221,873Liabilities 2021: $0Net Assets 2021: $221,8732021Assets 2022: $250,717Liabilities 2022: $0Net Assets 2022: $250,7172022Assets 2023: $389,029Liabilities 2023: $0Net Assets 2023: $389,0292023Assets 2024: $204,752Liabilities 2024: $0Net Assets 2024: $204,7522024Assets 2025: $293,710Liabilities 2025: $0Net Assets 2025: $293,7102025

Highlighted filing

2020

Assets$228,940
Liabilities$0
Net Assets$228,940
Open 2020 Filing

Operations Trend

Revenue Growth31st percentile

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$1.0M$500K$0-$500KRevenue 2011: $84,963Expenses 2011: $90,915Net Income 2011: -$5,9522011Revenue 2012: $91,780Expenses 2012: $87,959Net Income 2012: $3,8212012Revenue 2013: $108,830Expenses 2013: $92,195Net Income 2013: $16,6352013Revenue 2014: $110,718Expenses 2014: $98,663Net Income 2014: $12,0552014Revenue 2015: $123,896Expenses 2015: $107,689Net Income 2015: $16,2072015Revenue 2016: $134,715Expenses 2016: $109,689Net Income 2016: $25,0262016Revenue 2017: $139,611Expenses 2017: $124,410Net Income 2017: $15,2012017Revenue 2018: $137,006Expenses 2018: $127,676Net Income 2018: $9,3302018Revenue 2019: $324,297Expenses 2019: $307,250Net Income 2019: $17,0472019Revenue 2020: $206,634Expenses 2020: $192,890Net Income 2020: $13,7442020Revenue 2021: $148,332Expenses 2021: $155,399Net Income 2021: -$7,0672021Revenue 2022: $377,844Expenses 2022: $349,000Net Income 2022: $28,8442022Revenue 2023: $409,876Expenses 2023: $271,564Net Income 2023: $138,3122023Revenue 2024: $497,374Expenses 2024: $681,651Net Income 2024: -$184,2772024Revenue 2025: $689,581Expenses 2025: $600,623Net Income 2025: $88,9582025

Highlighted filing

2020

Revenue$206,634
Expenses$192,890
Net Income$13,744
Open 2020 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2019 to Jun 30, 2020
Signed
Apr 28, 2020
Return Version
2019v5.0
Gross Receipts
$206,634
Mission and Program Overview

Mission

Teaching and leadership in interscholastic athletics encourage educational agencies to respect the concept that interscholastic athletics is an integral part of the total educational process.

The mission is to: 1. Encourage educational agencies to respect the concept that interscholastic athletics is an integral part of the total educational program; 2. Advance the standard of teaching and leadership in the program of interscholastic athletics; 3. Cooperate with the michigan high school athletic association in structuring and implementing projects designed to advance the interscholastic programs to secondary schools; 4. Cooperate with the national interscholastic athletic administrators association in structuring and implementing projects designed to advance the interscholastic programs to secondary schools; 5. Improve the programs of interscholastic athletics in the area of membership representation; 6. Advance professional leadership and competence by mutual problem solving; and 7. Give support, leadership, and service to state and national educational organizations.

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$215,196$228,940▲ $13,744
Savings and Temporary Cash Investments$215,196$191,949▼ $23,247
Cash and Non-Interest-Bearing Accounts-$36,991-
Total Assets$215,196$228,940▲ $13,744
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Total Net Assets Fund Balance$215,196$228,940▲ $13,744
Total Liabilities and Net Assets / Fund Balance$215,196$228,940▲ $13,744

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings-$8,246$8,246
Compensation and Service Providers
Top Officer Pay81st percentile

Employees

NameTitleFull / Part TimeBaseTotal
Karen LeinaarExecutive DiPT$12,000$12,000

Board Members and Trustees

NameTitle
Michael RoyPresident
Jeff Kline1st Vice Pre
Zac Stevenson2nd Vice Pre
Nikki NorrisRecording Se
Revenue and Support

Revenue Composition

Contributions and Grants
$118,945
Program Service Revenue
$84,764
Investment Income
$1,965
Other Revenue
$960
Change in Net Assets
$13,744
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$168,890
Grants and Similar Amounts Paid$12,000
Salaries, Compensation, and Employee Benefits$12,000
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
All Other Expenses$20,884$13,301-$34,185
Other Expenses$13,246--$13,246
Current Officers, Directors, Trustees, and Key Employees$6,000$6,000-$12,000
Grants to Domestic Individuals$12,000--$12,000
Insurance-$9,802-$9,802
Fees for Services Legal$3,600$3,600-$7,200
Fees for Services Other$3,250$3,250-$6,500
Conferences and Meetings$1,957$1,957-$3,914
Travel-$3,174-$3,174
Depreciation Depletion$1,714$1,106-$2,820
Fees for Services Accounting$1,380$1,380-$2,760
Total Functional Expenses$149,320$43,570$0$192,890
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
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
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
No
Other officer compensation reviewed
No
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 11B

“Provided to members upon request”

Form 990, Page 6, Part VI, Line 19

“Members are notified in their periodic newsletters. Non-members are provided the informaton upon request.”

Filing and Contact Details

Filer

Filer Name
Michigan Interscholastic Athletic
EIN
38-3070177
Phone
2312186983
Address
PO BOX 1708, FRANKFORT, MI 49635

Signing Officer

Name
Karen Leinaar
Title
Executive Director
Phone
2312186983
Signed
2020-04-28
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Karen Leinaar
Formed
1992
Legal Domicile
Mi
Voting Board Members
525
Independent Board Members
525
Employees
0
Volunteers
110

Preparer

Firm
Baird Cotter and Bishop Pc
Address
134 W HARRIS ST, CADILLAC, MI 49601
Preparer
PATRICIA L O'DELL JD MST
Phone
2317759789
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 24E

“Ann conferance committee 8,042 0 0 executive board items 4,002 4,003 0 office 3,120 3,121 0 leadership training 0 2,305 0 annual contribution 0 2,000 0 conference gift 1,244 0 0 nedc 839 0 0 voting expenses 0 829 0 retiree life members 809 0 0 award expense 398 399 0 sponsorships 659 0 0 summer conference 650 0 0 meals 275 275 0 section 4 meeting 532 0 0 gift certificates 400 0 0 memorials 100 100 0 donation 0 150 0 mhsaa 84 0 0 post office box fee 0 84 0 state of mi annual 0 20 0 bank charges 0 15 0 conference refunds -270 0 0 total 20,884 13,301 0”

Raw XML Appendix354 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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IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.99610
IRS990ScheduleA/PublicSupportPY509Pct00.99750
IRS990ScheduleA/PublicSupportTotal509Amt0936937
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt0203709
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0323269
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0136464
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0139203
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0134292
IRS990ScheduleA/Total509Grp/TotalAmt0936937
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0205674
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0323620
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0137010
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0139611
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0134715
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt0940630
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt08246
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt08246
IRS990ScheduleI/GrantRecordsMaintainedInd0false
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/CashGrantAmt012000
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt0SCHOLARSHIPS
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/RecipientCnt012
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0PROVIDED TO MEMBERS UPON REQUEST
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1MEMBERS ARE NOTIFIED IN THEIR PERIODIC NEWSLETTERS. NON-MEMBERS ARE PROVIDED THE INFORMATON UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2ANN CONFERANCE COMMITTEE 8,042 0 0 EXECUTIVE BOARD ITEMS 4,002 4,003 0 OFFICE 3,120 3,121 0 LEADERSHIP TRAINING 0 2,305 0 ANNUAL CONTRIBUTION 0 2,000 0 CONFERENCE GIFT 1,244 0 0 NEDC 839 0 0 VOTING EXPENSES 0 829 0 RETIREE LIFE MEMBERS 809 0 0 AWARD EXPENSE 398 399 0 SPONSORSHIPS 659 0 0 SUMMER CONFERENCE 650 0 0 MEALS 275 275 0 SECTION 4 MEETING 532 0 0 GIFT CERTIFICATES 400 0 0 MEMORIALS 100 100 0 DONATION 0 150 0 MHSAA 84 0 0 POST OFFICE BOX FEE 0 84 0 STATE OF MI ANNUAL 0 20 0 BANK CHARGES 0 15 0 CONFERENCE REFUNDS -270 0 0 TOTAL 20,884 13,301 0
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART IX, LINE 24E
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0MI
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0215196
IRS990/TotalAssetsEOYAmt0228940
IRS990/TotalAssetsGrp/BOYAmt0215196
IRS990/TotalAssetsGrp/EOYAmt0228940
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0118945
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt043570
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0149320
IRS990/TotalFunctionalExpensesGrp/TotalAmt0192890
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesEOYAmt00
IRS990/TotalLiabilitiesGrp/BOYAmt00
IRS990/TotalLiabilitiesGrp/EOYAmt00
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0215196
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0228940
IRS990/TotalProgramServiceExpensesAmt0149320
IRS990/TotalProgramServiceRevenueAmt084764
IRS990/TotalReportableCompFromOrgAmt012000
IRS990/TotalRevenueGrp/ExclusionAmt02925
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt084764
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0206634
IRS990/TotalVolunteersCnt0110
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0215196
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0228940
IRS990/TravelGrp/ManagementAndGeneralAmt03174
IRS990/TravelGrp/TotalAmt03174
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0PO BOX 1708
IRS990/USAddress/CityNm0FRANKFORT
IRS990/USAddress/StateAbbreviationCd0MI
IRS990/USAddress/ZIPCd049635
IRS990/VotingMembersGoverningBodyCnt0525
IRS990/VotingMembersIndependentCnt0525
IRS990/WebsiteAddressTxt0MIAAA.COM
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02022-09-23 18:48:47Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0KAREN LEINAAR
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0EXECUTIVE DIRECTOR
ReturnHeader/BusinessOfficerGrp/PhoneNum02312186983
ReturnHeader/BusinessOfficerGrp/SignatureDt02020-04-28
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0MICHIGAN INTERSCHOLASTIC ATHLETIC
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0ADMINISTRATORS ASSOCIATION
ReturnHeader/Filer/BusinessNameControlTxt0MICH
ReturnHeader/Filer/EIN0383070177
ReturnHeader/Filer/PhoneNum02312186983
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 1708
ReturnHeader/Filer/USAddress/CityNm0FRANKFORT
ReturnHeader/Filer/USAddress/StateAbbreviationCd0MI
ReturnHeader/Filer/USAddress/ZIPCd049635
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0381995866
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0BAIRD COTTER AND BISHOP PC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0134 W HARRIS ST
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0CADILLAC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MI
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd049601
ReturnHeader/PreparerPersonGrp/PhoneNum02317759789
ReturnHeader/PreparerPersonGrp/PreparationDt02021-05-17
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0PATRICIA L O'DELL JD MST
ReturnHeader/ReturnTs02021-05-17T14:41:39-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02019-07-01
ReturnHeader/TaxPeriodEndDt02020-06-30
ReturnHeader/TaxYr02019

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2020 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$228,940
Liabilities
$0
Net assets
$228,940
Revenue
$206,634
Expenses
$192,890
Net income
$13,744
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$2.94$0.00$2.94$6.90$6.01$0.89
2024Detailed filing. Detailed filing data is available for this year.$2.05$0.00$2.05$4.97$6.82$1.84
2023Detailed filing. Detailed filing data is available for this year.$3.89$0.00$3.89$4.10$2.72$1.38
2022Detailed filing. Detailed filing data is available for this year.$2.51$0.00$2.51$3.78$3.49$0.29
2021Detailed filing. Detailed filing data is available for this year.$2.22$0.00$2.22$1.48$1.55$0.07
2020Detailed filing. Detailed filing data is available for this year.$2.29$0.00$2.29$2.07$1.93$0.14
2019Detailed filing. Detailed filing data is available for this year.$2.15$0.00$2.15$3.24$3.07$0.17
2018Summary only. Only limited summary data is available for this year.$1.98$0.00$1.98$1.37$1.28$0.09
2017Summary only. Only limited summary data is available for this year.$1.89$0.00$1.89$1.40$1.24$0.15
2016Summary only. Only limited summary data is available for this year.$1.74$0.00$1.74$1.35$1.10$0.25
2015Summary only. Only limited summary data is available for this year.$1.49$0.00$1.49$1.24$1.08$0.16
2014Summary only. Only limited summary data is available for this year.$1.32$0.00$1.32$1.11$0.99$0.12
2013Summary only. Only limited summary data is available for this year.$1.20$0.00$1.20$1.09$0.92$0.17
2012Summary only. Only limited summary data is available for this year.$1.04$0.00$1.04$0.92$0.88$0.04
2011Summary only. Only limited summary data is available for this year.$1.00$0.00$1.00$0.85$0.91$0.06