Civic Intelligence

Iowa High School Speech Association

EIN 42-1235751 • 501(c)3 • West Des Moines, IA

Profile

To promote speech training in the secondary schools of iowa, and to arrange annually for a series of state contests to motivate any field of speech in which two or more schools desire to compete, and to do all the foregoing exclusively for charitable or educational purposes.

5000 Westown Parkway Ste 150West Des Moines, IA 50266

ihssa.org

Siviq Scores

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

Liabilities / Assets

59th percentile

0.00x

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

501(c)3 • <$500k nonprofits • Source year 2025

Liabilities / Revenue

61st percentile

0.00x

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

501(c)3 • <$500k nonprofits • Source year 2025

Net Margin

82nd percentile

31%

Higher net margin than 82% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2025

Top Officer Pay

Score unavailable

No value available

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

Asset Growth

89th percentile

62%

Faster asset growth than 89% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2024 to 2025

Revenue Growth

68th percentile

14%

Faster revenue growth than 68% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2024 to 2025

Balance Sheet
Liabilities / Assets59th percentile

Assets

Up

$359,515

Up $138,070 (+62%) from 2024

Liabilities

Flat

$0

Flat from 2024

Net Assets

Up

$359,515

Up $138,070 (+62%) from 2024

Operations
Liabilities / Revenue61st percentileNet Margin82nd percentile

Revenue

Up

$440,380

Up $55,655 (+14%) from 2024

Expenses

Down

$302,309

Down $34,205 (-10%) from 2024

Net Income

Up

$138,071

Up $89,860 (+186%) from 2024

Trend Graphs

Balance Sheet Trend

Asset Growth89th percentile

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

$400K$300K$200K$100K$0Assets 2011: $153,315Liabilities 2011: $0Net Assets 2011: $153,3152011Assets 2012: $155,322Liabilities 2012: $0Net Assets 2012: $155,3222012Assets 2013: $160,945Liabilities 2013: $0Net Assets 2013: $160,9452013Assets 2014: $160,191Liabilities 2014: $0Net Assets 2014: $160,1912014Assets 2015: $164,428Liabilities 2015: $0Net Assets 2015: $164,4282015Assets 2016: $160,412Liabilities 2016: $0Net Assets 2016: $160,4122016Assets 2017: $159,475Liabilities 2017: $0Net Assets 2017: $159,4752017Assets 2018: $154,259Liabilities 2018: $0Net Assets 2018: $154,2592018Assets 2019: $153,151Liabilities 2019: $0Net Assets 2019: $153,1512019Assets 2020: $155,396Liabilities 2020: $0Net Assets 2020: $155,3962020Assets 2021: $206,065Net Assets 2021: $206,0652021Assets 2022: $189,372Liabilities 2022: $0Net Assets 2022: $189,3722022Assets 2023: $173,234Liabilities 2023: $0Net Assets 2023: $173,2342023Assets 2024: $221,445Liabilities 2024: $0Net Assets 2024: $221,4452024Assets 2025: $359,515Liabilities 2025: $0Net Assets 2025: $359,5152025

Highlighted filing

2025

Assets$359,515
Liabilities$0
Net Assets$359,515
Open 2025 Filing

Operations Trend

Revenue Growth68th percentile

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

$600K$400K$200K$0-$200KRevenue 2011: $322,453Expenses 2011: $308,525Net Income 2011: $13,9282011Revenue 2012: $321,196Expenses 2012: $319,189Net Income 2012: $2,0072012Revenue 2013: $339,780Expenses 2013: $334,157Net Income 2013: $5,6232013Revenue 2014: $348,392Expenses 2014: $349,146Net Income 2014: -$7542014Revenue 2015: $339,340Expenses 2015: $335,103Net Income 2015: $4,2372015Revenue 2016: $338,479Expenses 2016: $342,495Net Income 2016: -$4,0162016Revenue 2017: $346,206Expenses 2017: $347,143Net Income 2017: -$9372017Revenue 2018: $326,610Expenses 2018: $331,826Net Income 2018: -$5,2162018Revenue 2019: $351,439Expenses 2019: $352,547Net Income 2019: -$1,1082019Revenue 2020: $249,464Expenses 2020: $247,219Net Income 2020: $2,2452020Revenue 2021: $154,010Expenses 2021: $103,341Net Income 2021: $50,6692021Revenue 2022: $313,182Expenses 2022: $329,875Net Income 2022: -$16,6932022Revenue 2023: $343,737Expenses 2023: $359,875Net Income 2023: -$16,1382023Revenue 2024: $384,725Expenses 2024: $336,514Net Income 2024: $48,2112024Revenue 2025: $440,380Expenses 2025: $302,309Net Income 2025: $138,0712025

Highlighted filing

2025

Revenue$440,380
Expenses$302,309
Net Income$138,071
Open 2025 Filing

Filings

Most recent year

2025 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$359,515
Liabilities
$0
Net assets
$359,515
Revenue
$440,380
Expenses
$302,309
Net income
$138,071
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$3.60$0.00$3.60$4.40$3.02$1.38
2024Detailed filing. Detailed filing data is available for this year.$2.21$0.00$2.21$3.85$3.37$0.48
2023Detailed filing. Detailed filing data is available for this year.$1.73$0.00$1.73$3.44$3.60$0.16
2022Detailed filing. Detailed filing data is available for this year.$1.89$0.00$1.89$3.13$3.30$0.17
2021Detailed filing. Detailed filing data is available for this year.$2.06$2.06$1.54$1.03$0.51
2020Detailed filing. Detailed filing data is available for this year.$1.55$0.00$1.55$2.49$2.47$0.02
2019Detailed filing. Detailed filing data is available for this year.$1.53$0.00$1.53$3.51$3.53$0.01
2018Detailed filing. Detailed filing data is available for this year.$1.54$0.00$1.54$3.27$3.32$0.05
2017Detailed filing. Detailed filing data is available for this year.$1.59$0.00$1.59$3.46$3.47$0.01
2016Detailed filing. Detailed filing data is available for this year.$1.60$0.00$1.60$3.38$3.42$0.04
2015Detailed filing. Detailed filing data is available for this year.$1.64$0.00$1.64$3.39$3.35$0.04
2014Summary only. Only limited summary data is available for this year.$1.60$0.00$1.60$3.48$3.49$0.01
2013Summary only. Only limited summary data is available for this year.$1.61$0.00$1.61$3.40$3.34$0.06
2012Summary only. Only limited summary data is available for this year.$1.55$0.00$1.55$3.21$3.19$0.02
2011Summary only. Only limited summary data is available for this year.$1.53$0.00$1.53$3.22$3.09$0.14
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2024 to Jun 30, 2025
Signed
Oct 30, 2025
Return Version
2024v5.2
Gross Receipts
$456,048
Mission and Program Overview

Mission

To promote speech training in the secondary schools of iowa, and to arrange annually for a series of state contests to motivate any field of speech in which two or more schools desire to compete, and to do all the foregoing exclusively for charitable or educational purposes.

To promote speech training in the secondary schools of iowa.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$179,838$316,997▲ $137,159
Investments in Publicly Traded Securities$41,607$42,518▲ $911
Total Assets$221,445$359,515▲ $138,070
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$173,868$309,027▲ $135,159
Net Assets With Donor Restrictions$47,577$50,488▲ $2,911
Total Net Assets Fund Balance$221,445$359,515▲ $138,070
Total Liabilities and Net Assets / Fund Balance$221,445$359,515▲ $138,070
Compensation and Service Providers
Top Officer PayScore unavailable

Board Members and Trustees

NameTitle
Bill MesserolePresident
Tim CroninVice President
Carrie TinkhamDirector
Jason EslingerDirector
Kevin SeneyDirector
Stacy HansenExecutive Director
Terry HemannSecretary/treasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$8,500
Program Service Revenue
$370,385
Investment Income
$4,911
Other Revenue
$56,584
All Other Contributions
$8,500
Change in Net Assets
$138,071

Audited Revenue Reconciliation

Revenue per Audited Statements
$456,047
Revenue Not Reported on Financial Statements
$-15,667
Revenue Not Reported on Form 990
$0
Other Revenue Adjustments
$-15,667
Total Revenue per Audited Statements
$456,047
Total Revenue per Form 990
$440,380
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$300,309
Grants and Similar Amounts Paid$2,000
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Conferences and Meetings$209,243--$209,243
Information Technology$21,367$2,374-$23,741
Fees for Services Accounting-$9,185-$9,185
Office Expenses$8,478$446-$8,924
Insurance$7,408--$7,408
Travel$6,719$444-$7,163
Other Expenses$2,531$1,179-$2,531
Grants to Domestic Individuals$2,000--$2,000
All Other Expenses$1,601--$1,601
Total Functional Expenses$285,201$17,108$0$302,309

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$317,977
Total Expenses per Audited Statements$317,977
Total Expenses per Form 990$302,309
Expenses Not Reported on Form 990$0
Expenses Not Reported on Financial Statements$-15,668
Other Expense Adjustments$-15,668
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
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
Yes
CEO compensation reviewed
No
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 6

“Classes of members or stockholders membership consists of iowa high schools who wish to have students participate in any speech contest, and which properly remit annual dues.”

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

“Election of members and their rights - member high schools nomitate and elect individuals to the board of directors.”

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

“Organization's process to review form 990 - the return preparer provides a draft of the completed form 990 to the executive director for review and editing. Upon completion of the executive director's review, a final draft of form 990 is provided to the board. Upon resolution of comments by board members, if any, the final form 990 is signed and filed with the irs.”

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

“Enforcement of conflicts policy - all directors, officers and employees are provided with and asked to review a copy of the conflict of interest policy, and to acknowledge in writing that they have done so. Each of these people is then asked to annually complete a disclosure from identifying any possible conflicts of interest. This disclosure is reviewd by the committe appointed to address conflicts.”

Form 990, Part VI, Section C, Line 19

“Governing documents disclosure explanation - governing documents are available on the association's website. The association's financial statements and conflict of interest policy are available to the public upon request. These documents are available for the same period of time as described in internal revenue code section 6104(d) for other public disclosure documents.”

Filing and Contact Details

Filer

Filer Name
Iowa High School Speech Association
EIN
42-1235751
Phone
5154011834
Address
5000 WESTOWN PARKWAY STE 150, WEST DES MOINES, IA 50266

Signing Officer

Name
Stacy Hansen
Title
Executive Director
Phone
5154011834
Signed
2025-10-30
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Stacy Hansen
Formed
1943
Legal Domicile
Ia
Voting Board Members
6
Independent Board Members
6
Employees
0
Volunteers
200

Preparer

Firm
Meriwether Wilson and Company Pllc
Address
4500 WESTOWN PARKWAY SUITE 140, WEST DES MOINES, IA 50266-6717
Preparer
Jon Paulsen
Phone
5152230002
Supplemental Narrative

Additional Explanations

FORM 990, PART XI, LINE 9:

“ROUNDING -1.”

FORM 990, PART XII, LINE 2C:

“Change in financial review process - the full board of the association is responsible for the oversight of the annual financial audit and the selection of an independent accountant. There were no changes in the oversight or selection process during the tax year.”

Financial Statement Notes

PART X, LINE 2:

“The association is generally exempt from income tax under section 501(c)(3) of the internal revenue code. Accordingly, no provision for income taxes has been made in the accompanying financial statements. Management is unaware of any uncertain income tax positions at june 30, 2025 and 2024. Interest and penalties associated with income tax matters would be presented as components of income tax expense. There were no interest or penalty charges during fiscal years 2025 and 2024.”

PART XI, LINE 4B - OTHER ADJUSTMENTS:

“Cost of goods sold -15,668. Rounding 1.”

PART XII, LINE 4B - OTHER ADJUSTMENTS:

“Cost of goods sold -15,668.”

Raw XML AppendixShowing 400 of 461 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/Desc0ORGANIZED SPEECH CONTESTS AMONG PARTICIPATING IOWA HIGH SCHOOL STUDENTS. SPONSORED AN ANNUAL DEBATE TOURNAMENT FOR IOWA HIGH SCHOOL STUDENTS. APPROXIMATELY 48,000 STUDENTS ARE SERVED BY THESE CONTESTS EACH YEAR.
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IRS990/OtherRevenueTotalAmt06093
IRS990/PartialLiquidationInd00
IRS990/PayPremiumsPrsnlBnftCntrctInd00
IRS990/PoliticalCampaignActyInd00
IRS990/PrincipalOfficerNm0STACY HANSEN
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0900099
IRS990/ProgramServiceRevenueGrp/BusinessCd1900099
IRS990/ProgramServiceRevenueGrp/BusinessCd2900099
IRS990/ProgramServiceRevenueGrp/BusinessCd3900099
IRS990/ProgramServiceRevenueGrp/Desc0ENTRY/REGISTRATION FEE
IRS990/ProgramServiceRevenueGrp/Desc1MEMBERSHIP DUES
IRS990/ProgramServiceRevenueGrp/Desc2COACHES CONVENTION
IRS990/ProgramServiceRevenueGrp/Desc3JUDGE CERTIFICATION
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0284728
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt141375
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt238080
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt36202
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0284728
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt141375
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt238080
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt36202
IRS990/ProgSrvcAccomActy2Grp/Desc0SPONSORED AND ORGANIZED THE ANNUAL ALL-STATE CONTESTS FOR BOTH GROUP AND INDIVIDUAL PARTICIPANTS IN SPEECH RELATED EVENTS.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt049072
IRS990/ProgSrvcAccomActy2Grp/RevenueAmt079177
IRS990/ProgSrvcAccomActy3Grp/Desc0ORGANIZED AND COORDINATED AN ANNUAL SPEECH COACHES CONVENTION. THE CONVENTION PROVIDES TRAINING AND EDUCATIONAL OPPORTUNITIES TO TEACHERS AND VOLUNTEER COACHES WHO WORK WITH IOWA HIGH SCHOOL STUDENT SIN SPEECH RELATED PROGRAMS.
IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt038499
IRS990/ProgSrvcAccomActy3Grp/GrantAmt02000
IRS990/ProgSrvcAccomActy3Grp/RevenueAmt038080
IRS990/ProgSrvcAccomActyOtherGrp/Desc0ALL OTHER ACCOMPLISHMENTS HOSTED A TRAINING AND CERTIFICATION PROGRAM FOR JUDGES OR SPEECH RELATED CONTEST EVENTS.
IRS990/ProgSrvcAccomActyOtherGrp/RevenueAmt06202
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt013200
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt03000
IRS990/PYInvestmentIncomeAmt01454
IRS990/PYOtherExpensesAmt0333514
IRS990/PYOtherRevenueAmt045235
IRS990/PYProgramServiceRevenueAmt0324836
IRS990/PYRevenuesLessExpensesAmt048211
IRS990/PYSalariesCompEmpBnftPaidAmt00
IRS990/PYTotalExpensesAmt0336514
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0384725
IRS990/QuidProQuoContributionsInd00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt0138071
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd00
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt0246926
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt00
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt049875
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt032360
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt027374
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt024142
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt020395
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt0154146
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt04911
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt01454
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt01379
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt02097
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt02193
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt012034
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt0395168
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt0346947
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt0333187
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt0298623
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt0155044
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt01528969
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearAmt06093
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearMinus1YearAmt03964
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearMinus2YearsAmt010409
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearMinus3YearsAmt06320
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearMinus4YearsAmt02390
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/TotalAmt029176
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt04911
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt01454
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt01379
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt02097
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt02193
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt012034
IRS990ScheduleA/InvestmentIncomeCYPct00.00700
IRS990ScheduleA/InvestmentIncomePYPct00.00620
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.99300
IRS990ScheduleA/PublicSupportPY509Pct00.99380
IRS990ScheduleA/PublicSupportTotal509Amt01712291
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt00
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt0451136
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0383271
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0370970
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0329085
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0177829
IRS990ScheduleA/Total509Grp/TotalAmt01712291
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0456047
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0384725
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0372349
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0331182
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0180022
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt01724325
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt0-15668
IRS990ScheduleD/ExpensesSubtotalAmt0317977
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/OtherExpensesNotIncludedAmt0-15668
IRS990ScheduleD/OtherRevenuesNotIncludedAmt0-15667
IRS990ScheduleD/RevenueNotReportedAmt00
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt0-15667
IRS990ScheduleD/RevenueSubtotalAmt0456047
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE ASSOCIATION IS GENERALLY EXEMPT FROM INCOME TAX UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. ACCORDINGLY, NO PROVISION FOR INCOME TAXES HAS BEEN MADE IN THE ACCOMPANYING FINANCIAL STATEMENTS. MANAGEMENT IS UNAWARE OF ANY UNCERTAIN INCOME TAX POSITIONS AT JUNE 30, 2025 AND 2024. INTEREST AND PENALTIES ASSOCIATED WITH INCOME TAX MATTERS WOULD BE PRESENTED AS COMPONENTS OF INCOME TAX EXPENSE. THERE WERE NO INTEREST OR PENALTY CHARGES DURING FISCAL YEARS 2025 AND 2024.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1COST OF GOODS SOLD -15,668. ROUNDING 1.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt2COST OF GOODS SOLD -15,668.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1PART XI, LINE 4B - OTHER ADJUSTMENTS:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc2PART XII, LINE 4B - OTHER ADJUSTMENTS:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt00
IRS990ScheduleD/TotalExpensesPerForm990Amt0302309
IRS990ScheduleD/TotalRevenuePerForm990Amt0440380
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0456047
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0317977
IRS990ScheduleJ/AnyNonFixedPaymentsInd00
IRS990ScheduleJ/CompBasedOnRevenueOfFlngOrgInd00
IRS990ScheduleJ/CompBsdNetEarnsFlngOrgInd00
IRS990ScheduleJ/CompBsdNetEarnsRltdOrgsInd00
IRS990ScheduleJ/CompBsdOnRevRelatedOrgsInd00
IRS990ScheduleJ/EquityBasedCompArrngmInd00
IRS990ScheduleJ/InitialContractExceptionInd00
IRS990/ScheduleJRequiredInd01
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0STACY HANSEN
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0EXECUTIVE DIRECTOR
IRS990ScheduleJ/SeverancePaymentInd00
IRS990ScheduleJ/SupplementalInformationDetail/ExplanationTxt0THE IOWA GIRLS HIGH SCHOOL ATHLETIC UNION PAYS ALL COMPENSATION AND BENEFITS FOR STACY HANSEN, EXECUTIVE DIRECTOR OF THE ASSOCIATION. COMPENSATION AMOUNTS FOR THE CALENDAR YEAR ENDED WITHIN THE ASSOCIATION'S TAX YEAR WERE AS FOLLOWS: W-2 COMPENSATION $101,190 RETIREMENT BENEFITS $0 OTHER NONTAXABLE BENEFITS $5,075
IRS990ScheduleJ/SupplementalInformationDetail/FormAndLineReferenceDesc0PART III - OTHER ADDITIONAL INFORMATION
IRS990ScheduleJ/SupplementalNonqualRtrPlanInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0CLASSES OF MEMBERS OR STOCKHOLDERS MEMBERSHIP CONSISTS OF IOWA HIGH SCHOOLS WHO WISH TO HAVE STUDENTS PARTICIPATE IN ANY SPEECH CONTEST, AND WHICH PROPERLY REMIT ANNUAL DUES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1ELECTION OF MEMBERS AND THEIR RIGHTS - MEMBER HIGH SCHOOLS NOMITATE AND ELECT INDIVIDUALS TO THE BOARD OF DIRECTORS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2ORGANIZATION'S PROCESS TO REVIEW FORM 990 - THE RETURN PREPARER PROVIDES A DRAFT OF THE COMPLETED FORM 990 TO THE EXECUTIVE DIRECTOR FOR REVIEW AND EDITING. UPON COMPLETION OF THE EXECUTIVE DIRECTOR'S REVIEW, A FINAL DRAFT OF FORM 990 IS PROVIDED TO THE BOARD. UPON RESOLUTION OF COMMENTS BY BOARD MEMBERS, IF ANY, THE FINAL FORM 990 IS SIGNED AND FILED WITH THE IRS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3ENFORCEMENT OF CONFLICTS POLICY - ALL DIRECTORS, OFFICERS AND EMPLOYEES ARE PROVIDED WITH AND ASKED TO REVIEW A COPY OF THE CONFLICT OF INTEREST POLICY, AND TO ACKNOWLEDGE IN WRITING THAT THEY HAVE DONE SO. EACH OF THESE PEOPLE IS THEN ASKED TO ANNUALLY COMPLETE A DISCLOSURE FROM IDENTIFYING ANY POSSIBLE CONFLICTS OF INTEREST. THIS DISCLOSURE IS REVIEWD BY THE COMMITTE APPOINTED TO ADDRESS CONFLICTS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4GOVERNING DOCUMENTS DISCLOSURE EXPLANATION - GOVERNING DOCUMENTS ARE AVAILABLE ON THE ASSOCIATION'S WEBSITE. THE ASSOCIATION'S FINANCIAL STATEMENTS AND CONFLICT OF INTEREST POLICY ARE AVAILABLE TO THE PUBLIC UPON REQUEST. THESE DOCUMENTS ARE AVAILABLE FOR THE SAME PERIOD OF TIME AS DESCRIBED IN INTERNAL REVENUE CODE SECTION 6104(D) FOR OTHER PUBLIC DISCLOSURE DOCUMENTS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5ROUNDING -1.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6CHANGE IN FINANCIAL REVIEW PROCESS - THE FULL BOARD OF THE ASSOCIATION IS RESPONSIBLE FOR THE OVERSIGHT OF THE ANNUAL FINANCIAL AUDIT AND THE SELECTION OF AN INDEPENDENT ACCOUNTANT. THERE WERE NO CHANGES IN THE OVERSIGHT OR SELECTION PROCESS DURING THE TAX YEAR.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION A, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART XI, LINE 9:
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PART XII, LINE 2C:
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0221445
IRS990/TotalAssetsEOYAmt0359515
IRS990/TotalAssetsGrp/BOYAmt0221445
IRS990/TotalAssetsGrp/EOYAmt0359515
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt08500
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt017108
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0285201
IRS990/TotalFunctionalExpensesGrp/TotalAmt0302309
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt00
IRS990/TotalLiabilitiesEOYAmt00

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