Kentucky High School Athletic Association

“The 990 is reviewed and signed by the commissioner, any concerns are pursued for clarity with an accounting firm.”

“Management is responsible for making determinations of conflicts of interest in regards to employees. The board of control reviews all major contracts before they are entered into to determine if a potential conflict of interest may exist. If a contract is entered into with a board member or his/her firm the board member is required to submit his/her resignation to the board. However, the board may vote to reject the resignation if they do not feel a conflict exists.”

“The board of control and management receives compensation data each year from various sources, including associations to which the association belongs. This data provides industry specific information from comparable associations in order for the association to remain competitive and assure that the association's compensation is in line. The performance of the individual is a major factor in the decisions made by the board. The documentation reviewed by the board is retained.”

“All governing documents, conflict of interest policy and financial statements are available upon request or at www.khsaa.org.”

“Sponsorship expense: program service expenses 102,316. Management and general expenses 43,850. Fundraising expenses 0. Total expenses 146,166. Team expenses and awards: program service expenses 116,466. Management and general expenses 0. Fundraising expenses 0. Total expenses 116,466. Other event costs: program service expenses 75,053. Management and general expenses 32,716. Fundraising expenses 100. Total expenses 107,869. Contract services: program service expenses 67,633. Management and general expenses 28,986. Fundraising expenses 0. Total expenses 96,619. Printing and publication: program service expenses 14,753. Management and general expenses 77,415. Fundraising expenses 0. Total expenses 92,168. Title ix educ. Expense: program service expenses 20,417. Management and general expenses 8,750. Fundraising expenses 0. Total expenses 29,167. Radio network: program service expenses 28,580. Management and general expenses 0. Fundraising expenses 0. Total expenses 28,580. Scholarships: program service expenses 26,000. Management and general expenses 0. Fundraising expenses 0. Total expenses 26,000. Miscellaneous sport expenses: program service expenses 25,538. Management and general expenses 0. Fundraising expenses 0. Total expenses 25,538. Audio visual expense: program service expenses 20,873. Management and general expenses 0. Fundraising expenses 0. Total expenses 20,873. Staff development: program service expenses 0. Management and general expenses 12,911. Fundraising expenses 0. Total expenses 12,911. Coach education expense: program service expenses 11,760. Management and general expenses 0. Fundraising expenses 0. Total expenses 11,760. Repairs and maintenance: program service expenses 0. Management and general expenses 2,705. Fundraising expenses 0. Total expenses 2,705. Dues: program service expenses 0. Management and general expenses 2,500. Fundraising expenses 0. Total expenses 2,500.”

“The process has not changed from the prior year. However, due to covid-19, there have been delays in the audit for fiscal year ended june 30, 2020. The audit is in-progress and has not been completed. But the board of control will approve the audit once completed.”