Civic Intelligence

Tenn Secondary School Athletic Assn

990 • Fiscal year 2024 • EIN 62-0555481

Jul 01, 2023 to Jun 30, 2024 • Filed on Oct 21, 2024

PO Box 319Hermitage, TN 37076

(615) 889-6740

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

26th percentile

0.02x

Higher debt load relative to assets than 26% of similar nonprofits.

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

Liabilities / Revenue

21st percentile

0.03x

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

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

Net Margin

79th percentile

28%

Higher net margin than 79% of similar nonprofits.

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

Top Officer Pay

73rd percentile

$196,639

Higher top officer pay than 73% of similar nonprofits.

Top officer pay equals 3.7% of source-year revenue.

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

Asset Growth

85th percentile

28%

Faster asset growth than 85% of similar nonprofits.

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

Revenue Growth

51st percentile

8.6%

Faster revenue growth than 51% of similar nonprofits.

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

Assets

Up

$7,508,475

Up $1,652,964 (+28%) from 2023

Net Assets

Up

$7,341,730

Up $1,603,233 (+28%) from 2023

Liabilities

Up

$166,745

Up $49,731 (+43%) from 2023

Revenue

Up

$5,339,828

Up $421,611 (+8.6%) from 2023

Expenses

Up

$3,854,218

Up $75,683 (+2.0%) from 2023

Net Income

Up

$1,485,610

Up $345,928 (+30%) from 2023

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$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

2024

Assets$7,508,475
Liabilities$166,745
Net Assets$7,341,730

Operations Trend

Revenue, expenses, and net income across loaded years, with this 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

2024

Revenue$5,339,828
Expenses$3,854,218
Net Income$1,485,610
Jump To
Filing Snapshot
Filing Period
Jul 1, 2023 to Jun 30, 2024
Signed
Oct 21, 2024
Return Version
2023v5.1
Gross Receipts
$7,545,227
Mission and Program Overview

Mission

To develop sportsmanship, character and integrity through athletic competition

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$2,790,630$4,531,707▲ $1,741,077
Cash and Non-Interest-Bearing Accounts$2,065,186$2,104,046▲ $38,860
Savings and Temporary Cash Investments$268,845$279,884▲ $11,039
Land, Buildings, and Equipment, Net$285,019$278,464▼ $6,555
Accounts Receivable$425,634$261,637▼ $163,997
Prepaid Expenses and Deferred Charges$20,197$52,737▲ $32,540
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$5,855,511$7,508,475▲ $1,652,964
Other Assets Total-$0-
Liabilities
Accounts Payable and Accrued Expenses$117,014$166,745▲ $49,731
Total Liabilities$117,014$166,745▲ $49,731
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$5,738,497$7,341,730▲ $1,603,233
Total Net Assets Fund Balance$5,738,497$7,341,730▲ $1,603,233
Total Liabilities and Net Assets / Fund Balance$5,855,511$7,508,475▲ $1,652,964

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$65,427$640,631$706,058
Other Land Buildings-$497,527$497,527
Equipment$177,461$80,734$258,195
Land$35,576-$35,576
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Mark ReevesExecutive DirectorFT$178,763$17,876$196,639
Gene MeneesAssistant DirectorFT$143,382$14,338$157,720
Richard McWhirterAssistant DirectorFT$127,325$12,733$140,058
Matthew GillespieAssistant DirectorFT$127,143$12,714$139,857
Joe BlairAssistant DirectorFT$104,831$10,483$115,314

Board Members and Trustees

NameTitle
Bryan TrueDirector
Dennis GoodwinDirector
Dexter WilliamsDirector
Grant SwallowsDirector
Greg McCulloughDirector
Greg ScottDirector
Jay WattsDirector
Jody WrightDirector
Michel SanchezDirector
Mike ReedDirector
Patrick SpanglerDirector
Scott VogelDirector
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$5,131,481
Investment Income
$191,890
Other Revenue
$16,457
Change in Net Assets
$1,485,610

Audited Revenue Reconciliation

Revenue per Audited Statements
$5,339,828
Revenue Not Reported on Form 990
$2,849,203
Total Revenue per Audited Statements
$8,189,031
Total Revenue per Form 990
$5,339,828
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$2,044,819
Other Expenses$1,782,399
Grants and Similar Amounts Paid$27,000
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$630,818$270,351-$901,169
Insurance$800,698$24,691-$825,389
Current Officers, Directors, Trustees, and Key Employees$501,576$214,961-$716,537
Other Employee Benefits$162,489$69,638-$232,127
Fees for Services Lobbying$123,972--$123,972
Payroll Taxes$82,021$35,152-$117,173
All Other Expenses$66,977$14,306-$81,283
Pension Plan Contributions$54,469$23,344-$77,813
Fees for Services Legal$46,373$19,874-$66,247
Travel$45,973$19,703-$65,676
Occupancy$45,774$19,617-$65,391
Office Expenses$41,622$17,838-$59,460
Fees for Services Accounting$27,509$11,790-$39,299
Other Expenses$39,022--$39,022
Depreciation Depletion$21,819$9,351-$31,170
Grants to Domestic Individuals$27,000--$27,000
Information Technology$13,868$5,944-$19,812
Conferences and Meetings$6,586$2,823-$9,409
Total Functional Expenses$3,094,835$759,383$0$3,854,218

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$6,585,798
Expenses per Audited Statements$3,854,218
Total Expenses per Form 990$3,854,218
Expenses Not Reported on Form 990$2,731,580
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
2024-10-21
Discuss with paid preparer
Yes

Organization Details

Formed
1967
Legal Domicile
Tn
Voting Board Members
12
Independent Board Members
12
Employees
20
Volunteers
50

Preparer

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

Additional Explanations

Form 990, Part III, Line 4D

OTHER PROGRAM SERVICES 4: Employees organize, provide oversight and administration of all events. 70% of total salaries and benefits are allocated to program expense. OTHER PROGRAM SERVICES 5: Member oversight - Representatives of member schools provides program goverance,structure and oversight OTHER PROGRAM SERVICES 6: Education scholarships and other awards - given to recognize individuals achieving various selected criteria OTHER PROGRAM SERVICES 7: Lobbying and legislature - provides education and legal response to potential laws impacting high school athletics OTHER PROGRAM SERVICES 8: 70% of indirect administrative expenses in Part IX are allocated to program services

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 $2731580

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

Direct program expenses $2731580

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IRS990/Form990PartVIISectionAGrp/TitleTxt0Executive Director
IRS990/Form990PartVIISectionAGrp/TitleTxt1Assistant Director
IRS990/Form990PartVIISectionAGrp/TitleTxt2Assistant Director
IRS990/Form990PartVIISectionAGrp/TitleTxt3Assistant Director
IRS990/Form990PartVIISectionAGrp/TitleTxt4Assistant Director
IRS990/Form990PartVIISectionAGrp/TitleTxt5Director
IRS990/Form990PartVIISectionAGrp/TitleTxt6Director
IRS990/Form990PartVIISectionAGrp/TitleTxt7Director
IRS990/Form990PartVIISectionAGrp/TitleTxt8Director
IRS990/Form990PartVIISectionAGrp/TitleTxt9Director
IRS990/Form990PartVIISectionAGrp/TitleTxt10Director
IRS990/Form990PartVIISectionAGrp/TitleTxt11Director
IRS990/Form990PartVIISectionAGrp/TitleTxt12Director
IRS990/Form990PartVIISectionAGrp/TitleTxt13Director
IRS990/Form990PartVIISectionAGrp/TitleTxt14Director
IRS990/Form990PartVIISectionAGrp/TitleTxt15Director
IRS990/Form990PartVIISectionAGrp/TitleTxt16Director
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IRS990/InsuranceGrp/ManagementAndGeneralAmt024691
IRS990/InsuranceGrp/ProgramServicesAmt0800698
IRS990/InsuranceGrp/TotalAmt0825389
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IRS990/MembersOrStockholdersInd0true
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IRS990/MissionDesc0To develop sportsmanship, character and integrity through athletic competition
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IRS990/NetAssetsOrFundBalancesBOYAmt05738497
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IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt07786
IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt00
IRS990/NetIncomeFromGamingGrp/TotalRevenueColumnAmt00
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IRS990/OfficeExpensesGrp/ProgramServicesAmt041622
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IRS990/OperateHospitalInd0false
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IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt069638
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt0162489
IRS990/OtherEmployeeBenefitsGrp/TotalAmt0232127
IRS990/OtherExpensesGrp/Desc0Printing and Publications
IRS990/OtherExpensesGrp/Desc1Supervision of Officials
IRS990/OtherExpensesGrp/Desc2TSSAA Board of Control
IRS990/OtherExpensesGrp/Desc3Postage and Shipping
IRS990/OtherExpensesGrp/ProgramServicesAmt0155146
IRS990/OtherExpensesGrp/ProgramServicesAmt1129104
IRS990/OtherExpensesGrp/ProgramServicesAmt272019
IRS990/OtherExpensesGrp/ProgramServicesAmt339022
IRS990/OtherExpensesGrp/TotalAmt0155146
IRS990/OtherExpensesGrp/TotalAmt1129104
IRS990/OtherExpensesGrp/TotalAmt272019
IRS990/OtherExpensesGrp/TotalAmt339022
IRS990/OtherRevenueMiscGrp/Desc0Miscellaneous
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IRS990/OtherRevenueTotalAmt016457
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt0270351
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0630818
IRS990/OtherSalariesAndWagesGrp/TotalAmt0901169
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IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt035152
IRS990/PayrollTaxesGrp/ProgramServicesAmt082021
IRS990/PayrollTaxesGrp/TotalAmt0117173
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt023344
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt054469
IRS990/PensionPlanContributionsGrp/TotalAmt077813
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IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt052737
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/Desc0Basketball tournaments
IRS990/ProgramServiceRevenueGrp/Desc1Coach/AD/Official train.
IRS990/ProgramServiceRevenueGrp/Desc2Football playoffs
IRS990/ProgramServiceRevenueGrp/Desc3Membership Dues & Assessments
IRS990/ProgramServiceRevenueGrp/Desc4Sponsorships
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt01167442
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt1236744
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt2766659
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt31163406
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt4688357
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt01167442
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt1236744
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt2766659
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt31163406
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt4688357
IRS990/ProgSrvcAccomActy2Grp/Desc0Catastrophic insurance provides necessary coverage to allow for football and basketball competition. Insurance coverage is also provided for officials.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt0800698
IRS990/ProgSrvcAccomActy3Grp/Desc070% of indirect administrative expenses in Part IX are allocated to program services
IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt0321928
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IRS990/PYExcessBenefitTransInd0false
IRS990/PYGrantsAndSimilarPaidAmt027000
IRS990/PYInvestmentIncomeAmt064684
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt01767008
IRS990/PYOtherRevenueAmt015683
IRS990/PYProgramServiceRevenueAmt04837850
IRS990/PYRevenuesLessExpensesAmt01139682
IRS990/PYSalariesCompEmpBnftPaidAmt01984527
IRS990/PYTotalExpensesAmt03778535
IRS990/PYTotalRevenueAmt04918217
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IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt01485610
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0268845
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0279884
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt00
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt01163406
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt01111072
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt01523497

Document Assets

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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