Kansas State High School Activities Association

“The organization's process has been that after the organization's audit firm prepares the 990 form, it is reviewed by the Executive Director and the financial department head. When approval of those two persons is forthcoming, the 990 form is then submitted to the Internal Revenue Service.”

“On an annual basis, the organization requires all members of the Executive Board to sign a conflict of interest statement approved by the organization's legal counsel and independent auditor. Each board members statement is retained on file for the duration of the year. Each board member shares in the responsibility to identify and report issues or relationships which present a potential conflict and the board as a whole would make the determination if necessary. Since the Executive Board has authority under the organization's bylaws to enter into contracts or agreements or direct the Executive Director to do so, it is felt that requiring an annual conflict of interest statement of them is prudent. By state statute, K.S.A. 46-248 through 46-252, all of the organization's administrative staff who are under employment contracts, must sign written statements of substantial interests, and submit them to the State of Kansas Governmental Ethics Commission. Executive staff do not vote on matters such as entering into contracts, so their compliance is dictated by state law. Board members who identify a conflict of interest on any issue are excused from the board meeting while discussion, deliberation and voting takes place on any issue identified as creating a conflict of interest. The Executive Director and other members of the board jointly carry out the responsibility of identifying potential conflicts and ensuring compliance with the bylaws and statutes.”

“The establishment of salary and benefits for the Association's Executive Director is reviewed and developed annually by the three executive officers of the Association. The organization's President, Vice-President and Secretary-Treasurer meet in February every year with the Executive Director. At this meeting, salary and benefit data as well as other information gatherered by the National Federation of State High School Associations (NFHS) is reviewed. Annually, the NFHS surveys all 51 state association executive directors, to gather data on salary and benefits information as well as other financial and operational data common to state associations. The three person executive committee develops a salary recommendation and benefit package for consideration by the full Board at its' annual March meeting. Each year, the entire membership of the Executive Board votes on the annual compensation and benefit package for the organziation's Executive Director. That action last occurred in May 2015.”

“The organization posts its governing documents on the Association's website to ensure they are available to the public. Conflict of Interest Policies are contained within the organization's bylaws which are posted on the website as well. Requests for governing documents are also made available upon request in accordance with the Kansas Open Records Law. The annual budget and certified audit report are printed and distributed to the membership via the monthly Kansas State High School Activities Association (KSHSAA) Activities Journal. Each of the KSHSAA Activities Journal is posted on the website and made available to the public upon request as well.”

“Unrealized Gains & Losses-Operating Fund -47,403. Unrealized Gains & Losses-Special Benefits Fund -25,806. Unrealized Gains & Losses-Property & Equipment Fund -82,438. Increase in payroll withholdings -541.”

“The Executive Board reviews the audit and selection of the auditor.”