Civic Intelligence

National Intershcolastic Athletic Administrators Association Inc

EIN 43-1259311 • 501(c)3 • Indianapolis, IN

View Organization Page

Profile

PROVIDE SUPPORT AND EDUCATION TO Interscholastic ATHLETIC ADMINISTRATORS

9100 Keystone Crossing 650Indianapolis, IN 46240

www.niaaa.org

Siviq Scores

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

Liabilities / Assets

50th percentile

0.12x

Higher debt load relative to assets than 50% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2024

Liabilities / Revenue

62nd percentile

0.27x

Higher debt load relative to revenue than 62% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2024

Net Margin

63rd percentile

11%

Higher net margin than 63% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2024

Top Officer Pay

66th percentile

$171,929

Higher top officer pay than 66% of similar nonprofits.

Top officer pay equals 4.6% of source-year revenue.

501(c)3 • $5M-$10M nonprofits • Source year 2024

Asset Growth

66th percentile

9.9%

Faster asset growth than 66% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Annualized from 2023 to 2024

Revenue Growth

34th percentile

-0.4%

Faster revenue growth than 34% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets50th percentile

Assets

Up

$8,236,736

Up $743,931 (+9.9%) from 2023

Liabilities

Down

$996,028

Down $98,798 (-9.0%) from 2023

Net Assets

Up

$7,240,708

Up $842,729 (+13%) from 2023

Operations
Liabilities / Revenue62nd percentileNet Margin63rd percentile

Revenue

Down

$3,752,793

Down $14,004 (-0.4%) from 2023

Expenses

Down

$3,334,948

Down $107,411 (-3.1%) from 2023

Net Income

Up

$417,845

Up $93,407 (+29%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth66th percentile

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

$10M$5.0M$0Assets 2010: $1,905,022Liabilities 2010: $2,557Net Assets 2010: $1,902,4652010Assets 2011: $2,313,794Liabilities 2011: $8,003Net Assets 2011: $2,305,7912011Assets 2012: $2,480,651Liabilities 2012: $3,417Net Assets 2012: $2,477,2342012Assets 2013: $2,781,670Liabilities 2013: $7,717Net Assets 2013: $2,773,9532013Assets 2014: $3,133,361Liabilities 2014: $7,888Net Assets 2014: $3,125,4732014Assets 2015: $3,299,027Liabilities 2015: $3,680Net Assets 2015: $3,295,3472015Assets 2016: $3,344,353Liabilities 2016: $11,375Net Assets 2016: $3,332,9782016Assets 2017: $3,620,041Liabilities 2017: $13,975Net Assets 2017: $3,606,0662017Assets 2018: $4,144,128Liabilities 2018: $56,119Net Assets 2018: $4,088,0092018Assets 2019: $5,028,196Liabilities 2019: $44,615Net Assets 2019: $4,983,5812019Assets 2020: $5,181,315Liabilities 2020: $101,161Net Assets 2020: $5,080,1542020Assets 2021: $6,389,694Liabilities 2021: $568,428Net Assets 2021: $5,821,2662021Assets 2022: $6,378,526Liabilities 2022: $717,801Net Assets 2022: $5,660,7252022Assets 2023: $7,492,805Liabilities 2023: $1,094,826Net Assets 2023: $6,397,9792023Assets 2024: $8,236,736Liabilities 2024: $996,028Net Assets 2024: $7,240,7082024

Highlighted filing

2024

Assets$8,236,736
Liabilities$996,028
Net Assets$7,240,708
Open 2024 Filing

Operations Trend

Revenue Growth34th percentile

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

$4.0M$3.0M$2.0M$1.0M$0Expenses 2010: $1,256,7912010Expenses 2011: $1,262,0612011Expenses 2012: $1,560,7932012Expenses 2013: $1,609,5072013Revenue 2014: $2,129,556Expenses 2014: $1,778,036Net Income 2014: $351,5202014Revenue 2015: $2,630,606Expenses 2015: $2,460,732Net Income 2015: $169,8742015Revenue 2016: $2,140,164Expenses 2016: $2,102,533Net Income 2016: $37,6312016Revenue 2017: $2,582,712Expenses 2017: $2,309,624Net Income 2017: $273,0882017Revenue 2018: $2,755,164Expenses 2018: $2,273,221Net Income 2018: $481,9432018Revenue 2019: $3,364,720Expenses 2019: $2,469,148Net Income 2019: $895,5722019Revenue 2020: $2,661,094Expenses 2020: $2,530,845Net Income 2020: $130,2492020Revenue 2021: $2,742,036Expenses 2021: $2,198,226Net Income 2021: $543,8102021Revenue 2022: $2,909,793Expenses 2022: $2,759,899Net Income 2022: $149,8942022Revenue 2023: $3,766,797Expenses 2023: $3,442,359Net Income 2023: $324,4382023Revenue 2024: $3,752,793Expenses 2024: $3,334,948Net Income 2024: $417,8452024

Highlighted filing

2024

Revenue$3,752,793
Expenses$3,334,948
Net Income$417,845
Open 2024 Filing

Filings

Most recent year

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

Open filing
Assets
$8,236,736
Liabilities
$996,028
Net assets
$7,240,708
Revenue
$3,752,793
Expenses
$3,334,948
Net income
$417,845
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$8.24$1.00$7.24$3.75$3.33$0.42
2023Detailed filing. Detailed filing data is available for this year.$7.49$1.09$6.40$3.77$3.44$0.32
2022Detailed filing. Detailed filing data is available for this year.$6.38$0.72$5.66$2.91$2.76$0.15
2021Detailed filing. Detailed filing data is available for this year.$6.39$0.57$5.82$2.74$2.20$0.54
2020Detailed filing. Detailed filing data is available for this year.$5.18$0.10$5.08$2.66$2.53$0.13
2019Detailed filing. Detailed filing data is available for this year.$5.03$0.04$4.98$3.36$2.47$0.90
2018Detailed filing. Detailed filing data is available for this year.$4.14$0.06$4.09$2.76$2.27$0.48
2017Detailed filing. Detailed filing data is available for this year.$3.62$0.01$3.61$2.58$2.31$0.27
2016Detailed filing. Detailed filing data is available for this year.$3.34$0.01$3.33$2.14$2.10$0.04
2015Detailed filing. Detailed filing data is available for this year.$3.30$0.00$3.30$2.63$2.46$0.17
2014Detailed filing. Detailed filing data is available for this year.$3.13$0.01$3.13$2.13$1.78$0.35
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.78$0.01$2.77$1.61
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.48$0.00$2.48$1.56
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.31$0.01$2.31$1.26
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.91$0.00$1.90$1.26
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2023 to Jun 30, 2024
Signed
May 12, 2025
Return Version
2023v6.0
Gross Receipts
$3,768,999
Mission and Program Overview

Mission

PROVIDE SUPPORT AND EDUCATION TO Interscholastic ATHLETIC ADMINISTRATORS

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$5,560,010$6,320,751▲ $760,741
Cash and Non-Interest-Bearing Accounts$1,089,324$1,002,773▼ $86,551
Accounts Receivable$17,788$202,794▲ $185,006
Prepaid Expenses and Deferred Charges$128,430$134,581▲ $6,151
Land, Buildings, and Equipment, Net$123,325$90,521▼ $32,804
Inventories for Sale or Use$22,262$28,113▲ $5,851
Total Assets$7,492,805$8,236,736▲ $743,931
Other Assets Total$551,666$457,203▼ $94,463
Liabilities
Other Liabilities$609,843$499,557▼ $110,286
Deferred Revenue$482,531$458,506▼ $24,025
Accounts Payable and Accrued Expenses$2,452$37,965▲ $35,513
Total Liabilities$1,094,826$996,028▼ $98,798
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$6,397,979$7,240,708▲ $842,729
Total Net Assets Fund Balance$6,397,979$7,240,708▲ $842,729
Total Liabilities and Net Assets / Fund Balance$7,492,805$8,236,736▲ $743,931

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$90,521$236,989$327,510
Other Assets Org$12,500--

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2023$2,077,989-▲ $336,107$95,950$2,318,146
2022$1,852,380-▲ $327,744$102,135$2,077,989
2021$1,853,689$27,042▼ $28,349-$1,852,380
2020$1,395,209$27,821▲ $471,449$40,790$1,853,689
2019$1,547,155$27,804▼ $89,860$89,890$1,395,209
Compensation and Service Providers
Top Officer Pay66th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Phil RisonExecutive DirectorFT$164,754$7,175$171,929
Becky MoranAssoc Exec DireFT$128,742-$128,742
Rich BartonAssoc Exec DireFT$120,465-$120,465
Michael BlackburnAssoc Exec DireFT$71,621-$71,621

Board Members and Trustees

NameTitle
Damian FrassinelliPast President
Tol GroppPresident
Steve ThronePresident-elect
Ben TensayDirector
Brent CookDirector
Everett KelepoloDirector
Josh MathewsDirector
Lisa CorprewDirector
Sean DowlingDirector
Dustin SmithAt-large a
Deren OshiroAt-large B
Dr Carlos CaveAt-large C
Antony FisherAt-large D
Jim DormanNedc Liaison
Lauren OteroSecretary

Highest Paid Contractors

ContractorServicesLocationCompensation
Mj WilkowRent20 S CLARK ST UNIT 3000, Chicago, IL 60603$154,951
Revenue and Support

Revenue Composition

Contributions and Grants
$352,533
Program Service Revenue
$2,972,457
Investment Income
$341,302
Other Revenue
$86,501
All Other Contributions
$352,533
Change in Net Assets
$417,845

Audited Revenue Reconciliation

Revenue per Audited Statements
$3,752,793
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$441,090
Total Revenue per Audited Statements
$4,193,883
Total Revenue per Form 990
$3,752,793
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$2,317,310
Salaries, Compensation, and Employee Benefits$1,017,638
Total Fundraising Expense$118,902
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$356,477$133,014$42,564$532,055
Current Officers, Directors, Trustees, and Key Employees$325,340$121,396$38,847$485,583
All Other Expenses$319,609$66,730-$386,339
Office Expenses$108,522$40,495$12,959$161,976
Occupancy$93,053$34,721$11,111$138,885
Insurance$130,589$5,920-$136,509
Other Expenses$104,493$108,659$7,535$108,659
Fees for Services Lobbying$63,000--$63,000
Travel$27,318$10,194$3,262$40,774
Depreciation Depletion$23,435$8,201$2,624$34,260
Fees for Services Accounting-$34,163-$34,163
Fees for Services Legal-$13,996-$13,996
Fees for Services Other$1,560--$1,560
Total Functional Expenses$2,615,008$601,038$118,902$3,334,948

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$3,351,154
Expenses per Audited Statements$3,334,948
Total Expenses per Form 990$3,334,948
Expenses Not Reported on Form 990$16,206
Expenses Not Reported on Financial Statements$0
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
Yes
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Operating Right of Use Asset$493,250
Financing Right of Use Asset$6,307
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
Yes
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

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

“Line 7a explanation - decisions are made during board meetings.”

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

“Line 11b explanation - form 990 was presented, reviewed and approved by executive director and associate director.”

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

“There is very little opportunity for this to occur in the niaaa because of the nature of our organization structure. However, this is revised with the board each year at a board meeting.”

Form 990, Part VI, Section B, Line 15

“Board of directors review and approve compensation for executive director, associate executive director and other employees. Board of directors and executive director approve compensation for contract labor persons.”

Form 990, Part VI, Section C, Line 19

“UPON REQUEST.”

Filing and Contact Details

Filer

Filer Name
National Interscholastic Athletic
EIN
43-1259311
Phone
3175871450
Address
9100 KEYSTONE CROSSING 650, INDIANAPOLIS, IN 46240

Signing Officer

Name
Phil Rison
Title
Executive Director
Phone
3175871450
Signed
2025-05-12
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Phil Rison
Formed
1977
Legal Domicile
In
Voting Board Members
15
Independent Board Members
15
Employees
9
Volunteers
460

Preparer

Firm
Cna Tax Professionals Inc
Address
10475 CROSSPOINT BOULEVARD SUITE, 200, INDIANAPOLIS, IN 46256
Preparer
Shawn D Dreiman CPA
Phone
3178413393
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 24E

“Certificate program: program service expenses 103,356. Management and general expenses 0. Fundraising expenses 0. Total expenses 103,356. Iaa magazine: program service expenses 98,072. Management and general expenses 0. Fundraising expenses 0. Total expenses 98,072. Cogs adjustment: program service expenses 0. Management and general expenses 66,044. Fundraising expenses 0. Total expenses 66,044. Scholarship: program service expenses 60,749. Management and general expenses 686. Fundraising expenses 0. Total expenses 61,435. Special projects: program service expenses 41,400. Management and general expenses 0. Fundraising expenses 0. Total expenses 41,400. Golf tournaments: program service expenses 14,300. Management and general expenses 0. Fundraising expenses 0. Total expenses 14,300. Sports turf program: program service expenses 1,732. Management and general expenses 0. Fundraising expenses 0. Total expenses 1,732.”

Financial Statement Notes

PART X, LINE 2:

“Effective june 30, 2009, the organization has adopted fasb asc 740-10-25, basic recognition threshold. Per this standard, the organization will recognize a tax benefit only if it is more likely than not the tax position would be sustained in a tax examination, with a tax examination being presumed to occur. The amount recognized will be the largest amount of tax benefit that is greater than 50% likely of being realized on examination. For tax positions not meeting the more-likely-than-not test, no tax benefit will be recorded.”

PART XI, LINE 2D - OTHER ADJUSTMENTS:

“Cost of goods sold 16,206.”

PART XII, LINE 2D - OTHER ADJUSTMENTS:

“Cost of goods sold 16,206.”

Raw XML AppendixShowing 400 of 682 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/Form990PartVIISectionAGrp/PersonNm17BECKY MORAN
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IRS990/ProgSrvcAccomActy2Grp/Desc0LEADERSHIP TRAINING - THE NIAAA ENCOURAGES STATE ATHLETIC DIRECTOR ASSOCIATIONS TO OFFER NIAAA LEADERSHIP TRAINING AT THE STATE LEVEL. WITH THE VAST TURNOVER OF ATHLETIC ADMINISTRATORS, A NEED HAS DEVELOPED FOR AN EDUCATIONAL PROGRAM TO SUPPORT THE NEW ADMINISTRATORS AND AT THE SAME TIME OFFER A PROFESSIONAL DEVELOPMENT PROGRAM FOR THE EXPERIENCED ATHLETIC DIRECTOR.
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IRS990/ProgSrvcAccomActy3Grp/Desc0CERTIFICATION - THE NIAAA CERTIFICATION PROGRAM IS A VOLUNTARY PROFESSIONAL SERVICE TO ATHLETIC ADMINISTRATORS AND IS BASED ON THE PREMISES OF CONTINUING EDUCATION, PROFESSIONAL GROWTH AND PROGRAM DEVELOPMENT IN THE VOCATION OF INTERSCHOLASTIC ATHLETIC ADMINISTRATION. IT RECOGNIZES AND INCORPORATES THE PROFESSIONAL DEVELOPMENT OPPORTUNITIES PROVIDED BY THE LEADERSHIP TRAINING ISTITUTE. THE ATTAINMENT OF PROFESSIONAL CERTIFICATION DEMONSTRATES THE COMPLETION OF A COMPREHENSIVE PLAN FOR SELF-IMPROVEMENT THAT WILL ENHANCE THE ABILITY OF THE ATHLETIC ADMINISTRATOR TO BETTER SERVE THE SCHOOL, COMMUNITY AND PROFESSION.
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IRS990/ProgSrvcAccomActyOtherGrp/Desc0CONFERENCE - THE NATIONAL ATHELTIC DIRECORS CONFERENCE, SPONSORED BY THE NATIONAL FEDERATION OF STATE HIGH SCHOOL ASSOCIATIONS (NFHS) AND THE NIAAA, IS THE SINGLE PREMIER CONFERENCE THAT PROVIDES AN OUTSTANDING EDUCATIONAL IN-SERVICE PROGRAM FOR INTERSCHOLASTIC ATHLETIC ADMINISTRATORS. THE FIRST-CLASS CONFERENCE IS FOREMOST IN FEATURING PROFESSIONAL SPEAKERS AND AN EXHIBIT SHOW WITH MORE THAN 250 EXHIBIT BOOTH SPACES, AS WELL AS EXPERIENCED ATHLETIC ADMINISTRATORS WHO WILLINGLY SHARE THEIR EXPERIENCE AND EXPERTISE ON A VARIETY OF EDUCATIONAL TOPICS.
IRS990/ProgSrvcAccomActyOtherGrp/Desc1PRINT/DIGITAL/TECHNOLOGY
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