Civic Intelligence

Michigan Inter-Scholatic Athletic Administrators Association Miaaa

990 • Fiscal year 2024 • EIN 38-3070177

Jul 01, 2023 to Jun 30, 2024 • Filed on Dec 10, 2024

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

56th percentile

0.00x

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

2024 filings • 501(c)3 • <$500k nonprofits • Source year 2024

Liabilities / Revenue

57th percentile

0.00x

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

2024 filings • 501(c)3 • <$500k nonprofits • Source year 2024

Net Margin

12th percentile

-37%

Higher net margin than 12% of similar nonprofits.

2024 filings • 501(c)3 • <$500k nonprofits • Source year 2024

Top Officer Pay

84th percentile

$15,000

Higher top officer pay than 84% of similar nonprofits.

Top officer pay equals 3.0% of source-year revenue.

2024 filings • 501(c)3 • <$500k nonprofits • Source year 2024

Asset Growth

12th percentile

-47%

Faster asset growth than 12% of similar nonprofits.

2024 filings • 501(c)3 • <$500k nonprofits • Annualized from 2023 to 2024

Revenue Growth

69th percentile

21%

Faster revenue growth than 69% of similar nonprofits.

2024 filings • 501(c)3 • <$500k nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets56th percentile

Assets

Down

$204,752

Down $184,277 (-47%) from 2023

Net Assets

Down

$204,752

Down $184,277 (-47%) from 2023

Liabilities

Flat

$0

Flat from 2023

Revenue And Expenses
Liabilities / Revenue57th percentileNet Margin12th percentile

Revenue

Up

$497,374

Up $87,498 (+21%) from 2023

Expenses

Up

$681,651

Up $410,087 (+151%) from 2023

Net Income

Down

-$184,277

Down $322,589 (-233%) from 2023

Historical Trend

Balance Sheet Trend

Asset Growth12th 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

2024

Assets$204,752
Liabilities$0
Net Assets$204,752
Open 2024 Filing

Operations Trend

Revenue Growth69th 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

2024

Revenue$497,374
Expenses$681,651
Net Income-$184,277
Open 2024 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2023 to Jun 30, 2024
Signed
Dec 10, 2024
Return Version
2023v5.1
Gross Receipts
$497,374
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.

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

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$389,029$204,752▼ $184,277
Savings and Temporary Cash Investments$282,924$198,461▼ $84,463
Cash and Non-Interest-Bearing Accounts$106,105$6,291▼ $99,814
Land, Buildings, and Equipment, Net$0$0→ $0
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Cap Stk Tr Prin Current Funds$0$0→ $0
Total Assets$389,029$204,752▼ $184,277
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Total Net Assets Fund Balance$389,029$204,752▼ $184,277
Total Liabilities and Net Assets / Fund Balance$389,029$204,752▼ $184,277

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$0$8,246$8,246
Compensation and Service Providers
Top Officer Pay84th percentile

Employees

NameTitleBaseTotal
Karen LeinaarExecutive Director$15,000$15,000

Board Members and Trustees

NameTitle
Kevin GuzzoPresident
Don WatchowskiDirector
Jason MalloyDirector
Jean LaclairDirector
Eric AlbrightSecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$140,126
Program Service Revenue
$350,967
Investment Income
$5,584
Other Revenue
$697
All Other Contributions
$21,530
Change in Net Assets
$-184,277
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$668,651
Grants and Similar Amounts Paid$13,000
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Conferences and Meetings$203,550$203,550-$407,100
All Other Expenses$16,220$29,203-$45,423
Fees for Services Other$11,762$11,761-$23,523
Other Expenses$23,119--$23,119
Insurance-$21,438-$21,438
Grants to Domestic Individuals$13,000--$13,000
Fees for Services Legal$3,300$3,300-$6,600
Fees for Services Accounting$2,720$2,720-$5,440
Office Expenses$1,861$1,861-$3,722
Travel$1,344$1,344-$2,688
Total Functional Expenses$406,474$275,177$0$681,651
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
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
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, Part VI, Section B, Line 11B

“Provided to members upon request”

Form 990, Part VI, Section C, Line 18

“Provided to members upon request”

Form 990, Part VI, Section C, Line 19

“Members are notified in their periodic newsletters. Non-members are provided the information 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 Directo
Phone
2312186983
Signed
2024-12-10
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
115

Preparer

Firm
Uhy Advisors Great Lakes Inc
Address
134 W HARRIS STREET, CADILLAC, MI 49601
Preparer
Kellie a Johnson
Phone
2317759789
Raw XML Appendix385 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/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt01965
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt03249
IRS990ScheduleA/InvestmentIncomeCYPct00.00200
IRS990ScheduleA/NetIncomeFromOtherUBIGrp/CurrentTaxYearMinus2YearsAmt01360
IRS990ScheduleA/NetIncomeFromOtherUBIGrp/TotalAmt01360
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.99720
IRS990ScheduleA/PublicSupportPY509Pct00.99680
IRS990ScheduleA/PublicSupportTotal509Amt01628144
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt00
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt0491790
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0409517
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0375134
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0147994
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0203709
IRS990ScheduleA/Total509Grp/TotalAmt01628144
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0492077
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0409876
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0376844
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0148282
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0205674
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt01632753
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt00
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt08246
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt08246
IRS990ScheduleD/TotalBookValueLandBuildingsAmt00
IRS990ScheduleI/GrantRecordsMaintainedInd00
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/CashGrantAmt013000
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt0SCHOLARSHIPS
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/RecipientCnt013
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0PROVIDED TO MEMBERS UPON REQUEST
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1PROVIDED TO MEMBERS UPON REQUEST
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2MEMBERS ARE NOTIFIED IN THEIR PERIODIC NEWSLETTERS. NON-MEMBERS ARE PROVIDED THE INFORMATION UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION C, LINE 18
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION C, LINE 19
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0MI
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0389029
IRS990/TotalAssetsEOYAmt0204752
IRS990/TotalAssetsGrp/BOYAmt0389029
IRS990/TotalAssetsGrp/EOYAmt0204752
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt0140126
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0275177
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0406474
IRS990/TotalFunctionalExpensesGrp/TotalAmt0681651
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt00
IRS990/TotalLiabilitiesEOYAmt00
IRS990/TotalLiabilitiesGrp/BOYAmt00
IRS990/TotalLiabilitiesGrp/EOYAmt00
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0389029
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0204752
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0406474
IRS990/TotalProgramServiceRevenueAmt0350967
IRS990/TotalReportableCompFromOrgAmt015000
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0357248
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0497374
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt0115
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0389029
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0204752
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/ManagementAndGeneralAmt01344
IRS990/TravelGrp/ProgramServicesAmt01344
IRS990/TravelGrp/TotalAmt02688
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0PO BOX 1708
IRS990/USAddress/CityNm0FRANKFORT
IRS990/USAddress/StateAbbreviationCd0MI
IRS990/USAddress/ZIPCd049635
IRS990/VotingMembersGoverningBodyCnt0525
IRS990/VotingMembersIndependentCnt0525
IRS990/WebsiteAddressTxt0MIAAA.COM
IRS990/WhistleblowerPolicyInd00
ReturnHeader/BuildTS02024-10-15 13:58:12Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0KAREN LEINAAR
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0EXECUTIVE DIRECTO
ReturnHeader/BusinessOfficerGrp/PhoneNum02312186983
ReturnHeader/BusinessOfficerGrp/SignatureDt02024-12-10
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/IRSResponsiblePrtyInfoCurrInd00
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0381910111
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0UHY ADVISORS GREAT LAKES INC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0134 W HARRIS STREET
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0CADILLAC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MI
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd049601
ReturnHeader/PreparerPersonGrp/PhoneNum02317759789
ReturnHeader/PreparerPersonGrp/PreparationDt02024-12-10
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0KELLIE A JOHNSON
ReturnHeader/ReturnTs02024-12-10T09:15:01-06:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02023-07-01
ReturnHeader/TaxPeriodEndDt02024-06-30
ReturnHeader/TaxYr02023

Document Assets

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Filings

Displayed year

2024 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$204,752
Liabilities
$0
Net assets
$204,752
Revenue
$497,374
Expenses
$681,651
Net income
-$184,277
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