Civic Intelligence

Tennessee Secondary School Athletic

EIN 62-0555481 • 501(c)3 • Hermitage, TN

Profile

To develop sportsmanship, character and integrity through athletic competition

PO Box 319Hermitage, TN 37076

www.tssaa.org

Siviq Scores

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

Liabilities / Assets

24th percentile

0.02x

Higher debt load relative to assets than 24% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2025

Liabilities / Revenue

21st percentile

0.03x

Higher debt load relative to revenue than 21% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2025

Net Margin

80th percentile

30%

Higher net margin than 80% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2025

Top Officer Pay

67th percentile

$176,486

Higher top officer pay than 67% of similar nonprofits.

Top officer pay equals 2.9% of source-year revenue.

501(c)3 • $5M-$10M nonprofits • Source year 2025

Asset Growth

84th percentile

25%

Faster asset growth than 84% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Annualized from 2024 to 2025

Revenue Growth

64th percentile

16%

Faster revenue growth than 64% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Annualized from 2024 to 2025

Assets

Up

$9,401,301

Up $1,892,826 (+25%) from 2024

Liabilities

Down

$165,414

Down $1,331 (-0.8%) from 2024

Net Assets

Up

$9,235,887

Up $1,894,157 (+26%) from 2024

Revenue

Up

$6,183,021

Up $843,193 (+16%) from 2024

Expenses

Up

$4,357,986

Up $503,768 (+13%) from 2024

Net Income

Up

$1,825,035

Up $339,425 (+23%) from 2024

Trend Graphs

Balance Sheet Trend

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

$10M$5.0M$0Assets 2012: $2,936,667Liabilities 2012: $63,364Net Assets 2012: $2,873,3032012Assets 2013: $3,359,300Liabilities 2013: $56,156Net Assets 2013: $3,303,1442013Assets 2014: $3,740,953Liabilities 2014: $127,325Net Assets 2014: $3,613,6282014Assets 2015: $3,760,263Liabilities 2015: $179,662Net Assets 2015: $3,580,6012015Assets 2016: $3,869,831Liabilities 2016: $54,359Net Assets 2016: $3,815,4722016Assets 2017: $4,147,201Liabilities 2017: $266,939Net Assets 2017: $3,880,2622017Assets 2018: $3,529,865Liabilities 2018: $69,443Net Assets 2018: $3,460,4222018Assets 2019: $3,359,136Liabilities 2019: $147,763Net Assets 2019: $3,211,3732019Assets 2020: $3,058,438Liabilities 2020: $656,111Net Assets 2020: $2,402,3272020Assets 2021: $3,665,012Liabilities 2021: $494,451Net Assets 2021: $3,170,5612021Assets 2022: $4,684,612Liabilities 2022: $163,607Net Assets 2022: $4,521,0052022Assets 2023: $5,855,511Liabilities 2023: $117,014Net Assets 2023: $5,738,4972023Assets 2024: $7,508,475Liabilities 2024: $166,745Net Assets 2024: $7,341,7302024Assets 2025: $9,401,301Liabilities 2025: $165,414Net Assets 2025: $9,235,8872025

Highlighted filing

2025

Assets$9,401,301
Liabilities$165,414
Net Assets$9,235,887

Operations Trend

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

$8.0M$6.0M$4.0M$2.0M$0-$2.0MRevenue 2012: $3,596,333Expenses 2012: $3,338,910Net Income 2012: $257,4232012Revenue 2013: $3,754,920Expenses 2013: $3,325,079Net Income 2013: $429,8412013Revenue 2014: $3,808,389Expenses 2014: $3,497,905Net Income 2014: $310,4842014Revenue 2015: $3,425,892Expenses 2015: $3,458,919Net Income 2015: -$33,0272015Revenue 2016: $3,770,369Expenses 2016: $3,535,498Net Income 2016: $234,8712016Revenue 2017: $3,612,534Expenses 2017: $3,547,744Net Income 2017: $64,7902017Revenue 2018: $3,590,712Expenses 2018: $4,010,552Net Income 2018: -$419,8402018Revenue 2019: $3,577,254Expenses 2019: $3,826,303Net Income 2019: -$249,0492019Revenue 2020: $2,942,808Expenses 2020: $3,751,854Net Income 2020: -$809,0462020Revenue 2021: $4,210,298Expenses 2021: $3,577,776Net Income 2021: $632,5222021Revenue 2022: $5,566,331Expenses 2022: $3,975,308Net Income 2022: $1,591,0232022Revenue 2023: $4,918,217Expenses 2023: $3,778,535Net Income 2023: $1,139,6822023Revenue 2024: $5,339,828Expenses 2024: $3,854,218Net Income 2024: $1,485,6102024Revenue 2025: $6,183,021Expenses 2025: $4,357,986Net Income 2025: $1,825,0352025

Highlighted filing

2025

Revenue$6,183,021
Expenses$4,357,986
Net Income$1,825,035

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$9.40$0.17$9.24$6.18$4.36$1.83
2024Detailed filing. Detailed filing data is available for this year.$7.51$0.17$7.34$5.34$3.85$1.49
2023Detailed filing. Detailed filing data is available for this year.$5.86$0.12$5.74$4.92$3.78$1.14
2022Detailed filing. Detailed filing data is available for this year.$4.68$0.16$4.52$5.57$3.98$1.59
2021Detailed filing. Detailed filing data is available for this year.$3.67$0.49$3.17$4.21$3.58$0.63
2020Detailed filing. Detailed filing data is available for this year.$3.06$0.66$2.40$2.94$3.75$0.81
2019Detailed filing. Detailed filing data is available for this year.$3.36$0.15$3.21$3.58$3.83$0.25
2018Detailed filing. Detailed filing data is available for this year.$3.53$0.07$3.46$3.59$4.01$0.42
2017Detailed filing. Detailed filing data is available for this year.$4.15$0.27$3.88$3.61$3.55$0.06
2016Detailed filing. Detailed filing data is available for this year.$3.87$0.05$3.82$3.77$3.54$0.23
2015Detailed filing. Detailed filing data is available for this year.$3.76$0.18$3.58$3.43$3.46$0.03
2014Summary only. Only limited summary data is available for this year.$3.74$0.13$3.61$3.81$3.50$0.31
2013Summary only. Only limited summary data is available for this year.$3.36$0.06$3.30$3.75$3.33$0.43
2012Summary only. Only limited summary data is available for this year.$2.94$0.06$2.87$3.60$3.34$0.26
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2024 to Jun 30, 2025
Signed
Oct 28, 2025
Return Version
2024v5.2
Gross Receipts
$7,465,444
Mission and Program Overview

Mission

To develop sportsmanship, character and integrity through athletic competition

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$4,531,707$5,998,554▲ $1,466,847
Cash and Non-Interest-Bearing Accounts$2,104,046$2,137,099▲ $33,053
Accounts Receivable$261,637$324,030▲ $62,393
Land, Buildings, and Equipment, Net$278,464$294,337▲ $15,873
Savings and Temporary Cash Investments$279,884$289,548▲ $9,664
Prepaid Expenses and Deferred Charges$52,737$71,512▲ $18,775
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Total Assets$7,508,475$9,401,301▲ $1,892,826
Other Assets Total-$286,221-
Liabilities
Accounts Payable and Accrued Expenses$166,745$165,414▼ $1,331
Total Liabilities$166,745$165,414▼ $1,331
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$7,341,730$9,235,887▲ $1,894,157
Total Net Assets Fund Balance$7,341,730$9,235,887▲ $1,894,157
Total Liabilities and Net Assets / Fund Balance$7,508,475$9,401,301▲ $1,892,826

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$51,486$654,572$706,058
Other Land Buildings-$497,527$497,527
Equipment$207,275$97,756$305,031
Land$35,576-$35,576
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Mark ReevesExecutive DirectorFT$160,442$16,044$176,486
Gene MeneesAssistant DirectorFT$140,552$14,055$154,607
Richard McWhirterAssistant DirectorFT$131,397$13,140$144,537
Matthew GillespieAssistant DirectorFT$122,123$12,212$134,335
Emily CrowellAssistant DirectorFT$107,956$10,796$118,752
Joe BlairAssistant DirectorFT$102,274$10,227$112,501

Board Members and Trustees

NameTitle
Bryan TrueDirector
Dennis GoodwinDirector
Dexter WilliamsDirector
Grant SwallowsDirector
Greg ScottDirector
Jody WrightDirector
Jon StencelDirector
Mark PriceDirector
Mike ReedDirector
Patrick SpanglerDirector
Scott VogelDirector
Stephen SheafferDirector
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$5,750,924
Investment Income
$415,403
Other Revenue
$16,694
Change in Net Assets
$1,825,035

Audited Revenue Reconciliation

Revenue per Audited Statements
$6,183,021
Revenue Not Reported on Form 990
$2,547,455
Total Revenue per Audited Statements
$8,730,476
Total Revenue per Form 990
$6,183,021
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$2,205,583
Other Expenses$2,113,403
Grants and Similar Amounts Paid$39,000
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$621,690$266,439-$888,129
Insurance$817,657$24,741-$842,398
Current Officers, Directors, Trustees, and Key Employees$588,853$252,365-$841,218
Other Employee Benefits$189,547$81,235-$270,782
All Other Expenses$138,794$17,029-$155,823
Payroll Taxes$87,669$37,572-$125,241
Fees for Services Lobbying$121,150--$121,150
Pension Plan Contributions$56,149$24,064-$80,213
Other Expenses$76,539--$76,539
Fees for Services Legal$48,523$20,796-$69,319
Office Expenses$47,303$20,272-$67,575
Travel$43,153$18,494-$61,647
Information Technology$39,313$16,849-$56,162
Occupancy$38,049$16,307-$54,356
Depreciation Depletion$35,477$15,205-$50,682
Fees for Services Accounting$31,508$13,504-$45,012
Grants to Domestic Individuals$39,000--$39,000
Conferences and Meetings$7,294$3,126-$10,420
Total Functional Expenses$3,529,988$827,998$0$4,357,986

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$6,836,319
Expenses per Audited Statements$4,357,986
Total Expenses per Form 990$4,357,986
Expenses Not Reported on Form 990$2,478,333
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
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
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
No
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

High schools and middle schools in the state of TN may elect to be members of the organization.

Form 990, Part VI, Section A, Line 9

The members of the Board of Control are employees of member schools. The schools and related addresses can be found on the Organization's web site.

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

The 990 is reviewed by the Executive Director before filing.

Form 990, Part VI, Section B, Line 15B

The Finance Committee, selected from members of the Board of Control, reviews salary information from other athletic associations across the US. The Finance Committee sets new salaries annually.

Form 990, Part VI, Section C, Line 19

The financial statements are available upon request from the Organization.

Filing and Contact Details

Filer

Filer Name
Tennessee Secondary School Athletic
EIN
62-0555481
Phone
6158896740
Address
PO Box 319, Hermitage, TN 37076

Signing Officer

Name
Mark Reeves
Title
Executive Director
Signed
2025-10-28
Discuss with paid preparer
Yes

Organization Details

Formed
1967
Legal Domicile
Tn
Voting Board Members
12
Independent Board Members
12
Employees
21
Volunteers
50

Preparer

Firm
Cooper Travis & Company PLC
Address
3008 Poston Ave, Nashville, TN 37203
Preparer
Philip T Travis CPA
Phone
6153294500
Supplemental Narrative

Financial Statement Notes

Part X : FIN48 Footnote

Management has concluded that there are no uncertain tax positions that would require recognition in the accompanying financial statements. If it is probable that an uncertain tax position will result in a material liability and the amount of the liability can be estimated, then the estimated liability is accrued. If the Association were to incur an income tax liability in the future, interest on any income tax liability would be reported as interest expense and penalties on any income tax would be reported in income taxes.

Part XI, Line 2D: Other revenue amounts included in F/S but not included on form 990

Direct Program Expenses $2478333

Part XII, Line 2D: Other expenses and losses per audited F/S

Direct program expenses $2478333

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