Civic Intelligence

North Carolina High School Athletic

EIN 56-0655425 • 501(c)3 • Chapel Hill, NC

Profile

The mission of the nchsaa is: to provide governance and leadership for interscholastic athletic programs in north carolina that support and enrich the educational experience of students; the administration of the state's interscholastic education-based athletics programs for its member high schools in nc through a memorandum of understanding between the nchsaa and nc state board of education; the education and training of game officials of school athletic events; the administration of educational programs for high school students, coaches, and athletic administrators.

PO Box 3216Chapel Hill, NC 27515

www.nchsaa.org

Siviq Scores

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

Liabilities / Assets

25th percentile

0.03x

Higher debt load relative to assets than 25% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2024

Liabilities / Revenue

34th percentile

0.11x

Higher debt load relative to revenue than 34% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2024

Net Margin

3rd percentile

-106%

Higher net margin than 3% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2024

Top Officer Pay

48th percentile

$181,606

Higher top officer pay than 48% of similar nonprofits.

Top officer pay equals 4.2% of source-year revenue.

501(c)3 • $10M-$25M nonprofits • Source year 2024

Asset Growth

5th percentile

-22%

Faster asset growth than 5% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Annualized from 2023 to 2024

Revenue Growth

13th percentile

-19%

Faster revenue growth than 13% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Annualized from 2023 to 2024

Assets

Down

$16,546,076

Down $4,691,865 (-22%) from 2023

Liabilities

Down

$497,201

Down $1,060,665 (-68%) from 2023

Net Assets

Down

$16,048,875

Down $3,631,200 (-18%) from 2023

Revenue

Down

$4,330,292

Down $1,025,414 (-19%) from 2023

Expenses

Down

$8,915,785

Down $15,105,599 (-63%) from 2023

Net Income

Up

-$4,585,493

Up $14,080,185 (+75%) from 2023

Trend Graphs

Balance Sheet Trend

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

$60M$40M$20M$0Assets 2011: $25,233,770Liabilities 2011: $456,727Net Assets 2011: $24,777,0432011Assets 2012: $26,662,337Liabilities 2012: $1,040,683Net Assets 2012: $25,621,6542012Assets 2013: $28,482,915Liabilities 2013: $490,077Net Assets 2013: $27,992,8382013Assets 2014: $33,516,775Liabilities 2014: $2,188,457Net Assets 2014: $31,328,3182014Assets 2015: $34,771,696Liabilities 2015: $2,602,265Net Assets 2015: $32,169,4312015Assets 2016: $34,780,024Liabilities 2016: $2,347,179Net Assets 2016: $32,432,8452016Assets 2017: $37,558,938Liabilities 2017: $2,202,882Net Assets 2017: $35,356,0562017Assets 2018: $39,508,633Liabilities 2018: $1,989,868Net Assets 2018: $37,518,7652018Assets 2019: $41,241,893Liabilities 2019: $1,669,113Net Assets 2019: $39,572,7802019Assets 2020: $41,866,464Liabilities 2020: $1,335,837Net Assets 2020: $40,530,6272020Assets 2021: $44,786,651Liabilities 2021: $2,239,491Net Assets 2021: $42,547,1602021Assets 2022: $37,882,945Liabilities 2022: $1,535,251Net Assets 2022: $36,347,6942022Assets 2023: $21,237,941Liabilities 2023: $1,557,866Net Assets 2023: $19,680,0752023Assets 2024: $16,546,076Liabilities 2024: $497,201Net Assets 2024: $16,048,8752024

Highlighted filing

2024

Assets$16,546,076
Liabilities$497,201
Net Assets$16,048,875

Operations Trend

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

$40M$20M$0-$20MRevenue 2011: $6,125,101Expenses 2011: $4,018,319Net Income 2011: $2,106,7822011Expenses 2012: $4,375,1932012Expenses 2013: $4,952,5782013Revenue 2014: $7,192,590Expenses 2014: $5,161,474Net Income 2014: $2,031,1162014Revenue 2015: $7,392,411Expenses 2015: $5,530,839Net Income 2015: $1,861,5722015Revenue 2016: $6,766,482Expenses 2016: $5,384,172Net Income 2016: $1,382,3102016Revenue 2017: $6,625,573Expenses 2017: $5,399,343Net Income 2017: $1,226,2302017Revenue 2018: $7,272,603Expenses 2018: $5,362,797Net Income 2018: $1,909,8062018Revenue 2019: $7,000,256Expenses 2019: $5,517,661Net Income 2019: $1,482,5952019Revenue 2020: $5,636,391Expenses 2020: $5,156,619Net Income 2020: $479,7722020Revenue 2021: $8,584,753Expenses 2021: $9,792,224Net Income 2021: -$1,207,4712021Revenue 2022: $5,726,168Expenses 2022: $5,604,544Net Income 2022: $121,6242022Revenue 2023: $5,355,706Expenses 2023: $24,021,384Net Income 2023: -$18,665,6782023Revenue 2024: $4,330,292Expenses 2024: $8,915,785Net Income 2024: -$4,585,4932024

Highlighted filing

2024

Revenue$4,330,292
Expenses$8,915,785
Net Income-$4,585,493

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$16.5$0.50$16.0$4.33$8.92$4.59
2023Detailed filing. Detailed filing data is available for this year.$21.2$1.56$19.7$5.36$24.0$18.7
2022Detailed filing. Detailed filing data is available for this year.$37.9$1.54$36.3$5.73$5.60$0.12
2021Detailed filing. Detailed filing data is available for this year.$44.8$2.24$42.5$8.58$9.79$1.21
2020Detailed filing. Detailed filing data is available for this year.$41.9$1.34$40.5$5.64$5.16$0.48
2019Detailed filing. Detailed filing data is available for this year.$41.2$1.67$39.6$7.00$5.52$1.48
2018Detailed filing. Detailed filing data is available for this year.$39.5$1.99$37.5$7.27$5.36$1.91
2017Detailed filing. Detailed filing data is available for this year.$37.6$2.20$35.4$6.63$5.40$1.23
2016Detailed filing. Detailed filing data is available for this year.$34.8$2.35$32.4$6.77$5.38$1.38
2015Detailed filing. Detailed filing data is available for this year.$34.8$2.60$32.2$7.39$5.53$1.86
2014Detailed filing. Detailed filing data is available for this year.$33.5$2.19$31.3$7.19$5.16$2.03
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$28.5$0.49$28.0$4.95
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$26.7$1.04$25.6$4.38
2011Summary only. Only limited summary data is available for this year.$25.2$0.46$24.8$6.13$4.02$2.11
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2023 to Jun 30, 2024
Signed
May 13, 2025
Return Version
2023v6.0
Gross Receipts
$8,709,536
Mission and Program Overview

Mission

Administration of the state's interscholastic programs for its member high schools in nc; the education and training of officials of school athletic events; and the administration of chemical awareness and substance abuse education programs for high school students, teachers and administrators. The mission of the nchsaa is to provide governance and leadership for interscholastic athletic programs in north carolina that support and enrich the educational experience of students.

The mission of the nchsaa is to provide governance and leadership for interscholastic athletic programs in north carolina that support and enrich the educational experience of students.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$10,800,583$7,887,676▼ $2,912,907
Cash and Non-Interest-Bearing Accounts$8,203,500$6,517,628▼ $1,685,872
Land, Buildings, and Equipment, Net$1,179,048$1,129,988▼ $49,060
Accounts Receivable$272,936$391,464▲ $118,528
Savings and Temporary Cash Investments$390,483$287,178▼ $103,305
Investments Other Securities$110,555$99,739▼ $10,816
Prepaid Expenses and Deferred Charges$24,892$24,472▼ $420
Total Assets$21,237,941$16,546,076▼ $4,691,865
Other Assets Total$255,944$207,931▼ $48,013
Liabilities
Other Liabilities$332,851$259,534▼ $73,317
Accounts Payable and Accrued Expenses$1,223,947$237,667▼ $986,280
Deferred Revenue$1,068--
Total Liabilities$1,557,866$497,201▼ $1,060,665
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$19,372,951$16,022,325▼ $3,350,626
Net Assets With Donor Restrictions$307,124$26,550▼ $280,574
Total Net Assets Fund Balance$19,680,075$16,048,875▼ $3,631,200
Total Liabilities and Net Assets / Fund Balance$21,237,941$16,546,076▼ $4,691,865

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$757,736$352,723$1,110,459
Buildings$179,361$476,151$655,512
Equipment$116,600$247,355$363,955
Other Land Buildings$76,291$57,048$133,339

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2023$1,475,785-▲ $249,044$1,724,829-
2022$19,448,283$60,577▲ $1,704,148$19,737,223$1,475,785
2021$23,654,767$52,309▼ $2,856,543$1,402,250$19,448,283
2020$23,931,954$30,452▲ $5,783,899$6,091,538$23,654,767
2019$23,779,866$835,310▲ $580,052$1,263,274$23,931,954
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Marilyn TuckerCommissionerFT$167,082$14,524$181,606

Board Members and Trustees

NameTitle
Chris BlantonPresident
Alan PlasterDirector
Andy MccormickDirector
Brian CarverDirector
Bryan TysonDirector
Chad DuncanDirector
Don PhippsDirector
Henry RiceDirector
Jerome LeathersDirector
Jim ButlerDirector
Larry WillifordDirector
Mark GarrettDirector
Paige BadgettDirector
Sam JonesDirector
Tanya TurnerDirector
Tod MorganDirector
Rob JacksonPast Preside
Stephen GaineyVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$1,295,990
Program Service Revenue
$2,658,747
Investment Income
$375,555
Other Revenue
$0
All Other Contributions
$1,040,750
Change in Net Assets
$-4,585,493

Noncash Contribution Practices

Property subject to holding requirements
No
Reviewed unusual noncash gifts
No
Third parties used for noncash contributions
No

Noncash Contributions

Contribution TypeContribution CountReported AmountValuation Method
Other Non Cash Contri Table3$79,491Estimated Fair Market Value (FMV)
Total Noncash Contributions3$79,491-

Audited Revenue Reconciliation

Revenue per Audited Statements
$4,253,461
Revenue Not Reported on Financial Statements
$76,831
Revenue Not Reported on Form 990
$1,034,362
Total Revenue per Audited Statements
$5,287,823
Total Revenue per Form 990
$4,330,292
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$4,360,107
Other Expenses$3,154,329
Salaries, Compensation, and Employee Benefits$1,401,349
Total Fundraising Expense$289,807
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Orgs$4,340,107--$4,340,107
Other Salaries and Wages$504,768$256,338$206,799$967,905
Insurance$246,642$27,405-$274,047
Office Expenses$166,801$80,359$320$247,480
Current Officers, Directors, Trustees, and Key Employees$117,892$58,946-$176,838
Fees for Services Other$51,538$114,830-$166,368
Conferences and Meetings$106,261$26,565$66$132,892
All Other Expenses$89,334$30,072-$119,406
Other Expenses$108,657$1,627$6,519$116,803
Other Employee Benefits$58,884$29,829$20,247$108,960
Fees for Services Legal$28,570$63,654-$92,224
Payroll Taxes$46,318$23,458$15,627$85,403
Fees for Service Investment Mgmnt Fees-$76,831-$76,831
Fees for Services Lobbying-$73,103-$73,103
Depreciation Depletion$36,240$36,241-$72,481
Pension Plan Contributions$32,156$16,341$13,746$62,243
Fees for Services Accounting$14,591$32,509-$47,100
Grants to Domestic Individuals$20,000--$20,000
Advertising$3,828-$2,850$6,678
Travel$2,589$1,726-$4,315
Total Functional Expenses$7,632,618$993,360$289,807$8,915,785

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$8,919,023
Total Expenses per Form 990$8,915,785
Expenses per Audited Statements$8,838,954
Expenses Not Reported on Form 990$80,069
Expenses Not Reported on Financial Statements$76,831
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Nchsaa FoundationChapel Hill, NC501c3SEE ADD'L DETAIL$4,155,855
Johnston County SchoolsSmithfield, NC501c3To Subsidize Costs$40,000
Franklin High SchoolFranklin, NC501c3To Subsidize Costs$5,400
Topsail High SchoolHampstead, NC501c3To Subsidize Costs$5,080
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
Lease Liabilities$207,931
Agency Funds$51,603
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
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

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

The organization's form 990 is reviewed prior to filing by the organization's director of business and finance and commissioner.

Form 990, Page 6, Part VI, Line 12C

During the annual board of directors meeting, the directors are asked if they have conflicts of interest that would prevent them from being on the board during the upcoming year and must sign a conflict of interest form.

Form 990, Page 6, Part VI, Line 15A

New hire salaries and pay increases are reviewed by the finance and personnel committee and approved by the board of directors. A salary schedule was developed during the 2019-2020 year by outside human resource consulation and comparative data was used based on other state association salaries for comparable work, salaries within the local area, salaries for nonprofits and salaries for organizations of similar size. Additionally, the payscale is reviewed and updated every 2-3 years to adjust for cost of living.

Form 990, Page 6, Part VI, Line 15B

New hire salaries and pay increases are reviewed by the finance and personnel committee and approved by the board of directors. A salary schedule was developed during the 2019-2020 year by outside human resource consulation and comparative data was used based on other state association salaries for comparable work, salaries within the local area, salaries for nonprofits and salaries for organizations of similar size. Additionally, the payscale is reviewed and updated every 2-3 years to adjust for cost of living.

Form 990, Page 6, Part VI, Line 19

The organization makes its form 1023 and 990 available for public inspection upon request at their office. The organization also provides copies via email to interested parties.

Filing and Contact Details

Filer

Filer Name
North Carolina High School Athletic
EIN
56-0655425
Phone
9192407401
Address
PO BOX 3216, CHAPEL HILL, NC 27515

Signing Officer

Name
Marilyn Tucker
Title
Commissioner
Phone
9192407401
Signed
2025-05-13
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Marilyn Tucker
Formed
1924
Legal Domicile
Nc
Voting Board Members
19
Independent Board Members
18
Employees
19
Volunteers
200

Preparer

Firm
Langdon & Company Llp
Address
223 US HIGHWAY 70 EAST SUITE 100, GARNER, NC 27529-4051
Preparer
Susan Dean
Phone
9196621001
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

The mission of the nchsaa is to provide governance and leadership for interscholastic athletic programs in north carolina that support and enrich the educational experience of students; the administration of the state's interscholastic education-based athletics programs for its member high schools in nc through a memorandum of understanding between the nchsaa and nc state board of education; the education and training of game officials of school athletic events; the administration of educational programs for high school students, coaches, and athletic administrators.

Form 990, Page 2, Part III, Line 4A

There were 436 member schools in 2023-2024 with over 200,000 student- athletes participating. The main publication created annually is the nchsaa handbook which includes rules & regulations, penalty code, appeals process, sports regulations, playoff procedures, and general requirements for member schools and student athletes. The handbook is distributed to every member school and is available on-line. Administration of the state's athletic program for its member schools, including the education and training of 5500-6000 game officials. Each member school received funds to support students, coaches, administrators and officials engaged in sports.

Form 990, Page 2, Part III, Line 4B

A total of 18 scholarships totaling 20,000 were awarded. Additionally, 10 stipends totaling 1,400 were provided to individual students related to student athlete advisory council and an internship. Total awards to individuals was 21,400. Twenty-eight high schools, plus one school system with eight high schools, for a total of 36 high schools, received education-based grants totaling 124,389 in the focus areas of a) health, safety & wellness, and b) small equipment. An additional 38,087 was awarded to member schools in stipends related to partner-sponsored platforms, the scholar-athlete recognition program, the commissioner's trophy community service program and exemplary school awards, in addition to providing 44 partial reimbursements for caa/cmaa certificates in the amount of 21,775.

Form 990, Page 12, Part XII, Line 2C

The finance committee has oversight responsibility for the financial statements. This has not changed from the prior year.

Financial Statement Notes

Schedule D, Page 2, Part V, Line 4

The organization's endowments were established: 1) to preserve and create opportunities for thousands of student-athletes involved in the association's programs, 2) to provide a vehicle for north carolinians to become actively involved in supporting wholesome programs that instill lifelong values in our young citizens, and 3) to ensure that the association can continue to provide quality programs and services to its membership, including olympic (non-revenue) sports, classified championships, and special programs without implementing participation fees (a.k.a. Pay-to-play) at the playoff level.

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IRS990/MissionDesc0THE MISSION OF THE NCHSAA IS TO PROVIDE GOVERNANCE AND LEADERSHIP FOR INTERSCHOLASTIC ATHLETIC PROGRAMS IN NORTH CAROLINA THAT SUPPORT AND ENRICH THE EDUCATIONAL EXPERIENCE OF STUDENTS; THE ADMINISTRATION OF THE STATE'S INTERSCHOLASTIC EDUCATION-BASED ATHLETICS PROGRAMS FOR ITS MEMBER HIGH SCHOOLS IN NC THROUGH A MEMORANDUM OF UNDERSTANDING BETWEEN THE NCHSAA AND NC STATE BOARD OF EDUCATION; THE EDUCATION AND TRAINING OF GAME OFFICIALS OF SCHOOL ATHLETIC EVENTS; THE ADMINISTRATION OF EDUCATIONAL PROGRAMS FOR HIGH SCHOOL STUDENTS, COACHES, AND ATHLETIC ADMINISTRATORS.
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IRS990/ProgSrvcAccomActy2Grp/Desc0A TOTAL OF 18 SCHOLARSHIPS TOTALING 20,000 WERE AWARDED. ADDITIONALLY, 10 STIPENDS TOTALING 1,400 WERE PROVIDED TO INDIVIDUAL STUDENTS RELATED TO STUDENT ATHLETE ADVISORY COUNCIL AND AN INTERNSHIP. TOTAL AWARDS TO INDIVIDUALS WAS 21,400. TWENTY-EIGHT HIGH SCHOOLS, PLUS ONE SCHOOL SYSTEM WITH EIGHT HIGH SCHOOLS, FOR A TOTAL OF 36 HIGH SCHOOLS, RECEIVED EDUCATION-BASED GRANTS TOTALING 124,389 IN THE FOCUS AREAS OF A) HEALTH, SAFETY & WELLNESS, AND B) SMALL EQUIPMENT. AN ADDITIONAL 38,087 WAS AWARDED TO MEMBER SCHOOLS IN STIPENDS RELATED TO PARTNER-SPONSORED PLATFORMS, THE SCHOLAR-ATHLETE RECOGNITION PROGRAM, THE COMMISSIONER'S TROPHY COMMUNITY SERVICE PROGRAM AND EXEMPLARY SCHOOL AWARDS, IN ADDITION TO PROVIDING 44 PARTIAL REIMBURSEMENTS FOR CAA/CMAA CERTIFICATES IN THE AMOUNT OF 21,775.
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