Civic Intelligence

Idaho High School Activities Association Inc.

990 • Fiscal year 2020 • EIN 82-0201587

Jul 01, 2019 to Jun 30, 2020 • Filed on Jul 27, 2020

8011 Ustick RoadBoise, ID 83704

(208) 375-7027

Siviq Scores

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

Liabilities / Assets

41st percentile

0.05x

Higher debt load relative to assets than 41% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2020

Liabilities / Revenue

34th percentile

0.05x

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

2020 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2020

Net Margin

56th percentile

8.6%

Higher net margin than 56% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2020

Top Officer Pay

83rd percentile

$149,552

Higher top officer pay than 83% of similar nonprofits.

Top officer pay equals 7.0% of source-year revenue.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2020

Asset Growth

62nd percentile

12%

Faster asset growth than 62% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2019 to 2020

Revenue Growth

42nd percentile

-3.4%

Faster revenue growth than 42% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2019 to 2020

Assets

Up

$2,193,439

Up $232,601 (+12%) from 2019

Net Assets

Up

$2,081,854

Up $206,116 (+11%) from 2019

Liabilities

Up

$111,585

Up $26,485 (+31%) from 2019

Revenue

Down

$2,135,912

Down $75,460 (-3.4%) from 2019

Expenses

Down

$1,952,668

Down $224,985 (-10%) from 2019

Net Income

Up

$183,244

Up $149,525 (+443%) from 2019

Historical Trend

Balance Sheet Trend

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

$3.0M$2.0M$1.0M$0Assets 2011: $1,656,288Liabilities 2011: $75,198Net Assets 2011: $1,581,0902011Assets 2012: $1,776,551Liabilities 2012: $59,173Net Assets 2012: $1,717,3782012Assets 2013: $1,863,278Liabilities 2013: $65,280Net Assets 2013: $1,797,9982013Assets 2014: $1,621,276Liabilities 2014: $67,438Net Assets 2014: $1,553,8382014Assets 2015: $1,682,013Liabilities 2015: $145,717Net Assets 2015: $1,536,2962015Assets 2016: $1,756,602Liabilities 2016: $116,377Net Assets 2016: $1,640,2252016Assets 2017: $1,948,134Liabilities 2017: $115,565Net Assets 2017: $1,832,5692017Assets 2018: $1,958,584Liabilities 2018: $118,185Net Assets 2018: $1,840,3992018Assets 2019: $1,960,838Liabilities 2019: $85,100Net Assets 2019: $1,875,7382019Assets 2020: $2,193,439Liabilities 2020: $111,585Net Assets 2020: $2,081,8542020Assets 2021: $2,385,016Liabilities 2021: $96,369Net Assets 2021: $2,288,6472021Assets 2022: $2,471,113Liabilities 2022: $97,595Net Assets 2022: $2,373,5182022Assets 2023: $2,608,983Liabilities 2023: $255,553Net Assets 2023: $2,353,4302023Assets 2024: $2,584,358Liabilities 2024: $240,514Net Assets 2024: $2,343,8442024Assets 2025: $2,501,474Liabilities 2025: $168,745Net Assets 2025: $2,332,7292025

Highlighted filing

2020

Assets$2,193,439
Liabilities$111,585
Net Assets$2,081,854

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$4.0M$3.0M$2.0M$1.0M$0-$1.0MExpenses 2011: $1,360,9782011Expenses 2012: $1,510,7292012Revenue 2013: $1,625,363Expenses 2013: $1,545,387Net Income 2013: $79,9762013Revenue 2014: $1,637,212Expenses 2014: $1,905,746Net Income 2014: -$268,5342014Revenue 2015: $1,758,138Expenses 2015: $1,764,364Net Income 2015: -$6,2262015Revenue 2016: $1,881,153Expenses 2016: $1,785,261Net Income 2016: $95,8922016Revenue 2017: $1,941,884Expenses 2017: $1,754,774Net Income 2017: $187,1102017Revenue 2018: $2,044,457Expenses 2018: $2,026,908Net Income 2018: $17,5492018Revenue 2019: $2,211,372Expenses 2019: $2,177,653Net Income 2019: $33,7192019Revenue 2020: $2,135,912Expenses 2020: $1,952,668Net Income 2020: $183,2442020Revenue 2021: $2,005,464Expenses 2021: $1,824,325Net Income 2021: $181,1392021Revenue 2022: $2,637,042Expenses 2022: $2,473,558Net Income 2022: $163,4842022Revenue 2023: $2,584,045Expenses 2023: $2,603,508Net Income 2023: -$19,4632023Revenue 2024: $2,796,960Expenses 2024: $2,796,274Net Income 2024: $6862024Revenue 2025: $3,041,771Expenses 2025: $3,075,856Net Income 2025: -$34,0852025

Highlighted filing

2020

Revenue$2,135,912
Expenses$1,952,668
Net Income$183,244
Jump To
Filing Snapshot
Filing Period
Jul 1, 2019 to Jun 30, 2020
Signed
Jul 27, 2020
Return Version
2019v5.0
Gross Receipts
$2,162,235
Mission and Program Overview

Mission

The mission of the idaho high school activities association is to coordinate, supervise, and direct interscholastic activities which enhance and protect the total educational process of all student participants. All activities programs shall be formulated to promote citizenship and the academic mission of the school.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$635,630$678,734▲ $43,104
Land, Buildings, and Equipment, Net$672,550$616,238▼ $56,312
Investments in Publicly Traded Securities$518,953$559,324▲ $40,371
Cash and Non-Interest-Bearing Accounts$97,915$223,578▲ $125,663
Accounts Receivable$20,490$70,616▲ $50,126
Prepaid Expenses and Deferred Charges$15,300$44,949▲ $29,649
Total Assets$1,960,838$2,193,439▲ $232,601
Liabilities
Deferred Revenue$58,600$65,783▲ $7,183
Grants Payable$26,500$23,500▼ $3,000
Other Liabilities-$22,302-
Total Liabilities$85,100$111,585▲ $26,485
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,875,738$2,081,854▲ $206,116
Total Net Assets Fund Balance$1,875,738$2,081,854▲ $206,116
Total Liabilities and Net Assets / Fund Balance$1,960,838$2,193,439▲ $232,601

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$527,450$424,879$952,329
Equipment$56,788$291,416$348,204
Land$32,000-$32,000
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Ty JonesExecutive DiFT$118,976$30,576$149,552
Julie HammonsAsst. Direc.FT$101,164$34,760$135,924
Michael FedericoAsst. DirecFT$86,460$19,257$105,717

Board Members and Trustees

NameTitle
Jeff CirkaPresident
Beth HoltDirector
Bob RanellsDirector
Chad WilliamsDirector
Curt-randall BayerDirector
Dana FacerDirector
Derek NewlandDirector
Kevin HowardDirector
Pat CharltonDirector
Randy LordsDirector
Ron AnthonyDirector
Stacy WilsonDirector
Starr OlsenDirector
Ted ReynoldsDirector
Jamie HolyoakVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$1,194,773
Program Service Revenue
$920,851
Investment Income
$20,288
Other Revenue
$0
All Other Contributions
$561,750
Change in Net Assets
$183,244
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$1,350,304
Salaries, Compensation, and Employee Benefits$590,864
Grants and Similar Amounts Paid$11,500
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees-$397,873-$397,873
Insurance$25,336$170,443-$195,779
Other Salaries and Wages-$118,360-$118,360
Conferences and Meetings$20,463$64,843-$85,306
All Other Expenses$56,221$26,897-$83,118
Depreciation Depletion-$56,312-$56,312
Other Expenses$55,506--$55,506
Payroll Taxes-$33,010-$33,010
Office Expenses-$28,853-$28,853
Other Employee Benefits-$28,701-$28,701
Travel-$25,998-$25,998
Pension Plan Contributions-$12,920-$12,920
Grants to Domestic Individuals$9,000--$9,000
Fees for Services Accounting-$7,170-$7,170
Information Technology-$6,835-$6,835
Occupancy-$5,961-$5,961
Fees for Services Other-$5,795-$5,795
Grants to Domestic Orgs$2,500--$2,500
Fees for Services Legal-$2,319-$2,319
Total Functional Expenses$960,378$992,290$0$1,952,668
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
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Paycheck Protection Program Loan$22,302
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
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
No
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

An electronic copy of form 990 will be emailed to all board members prior to filing.

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

The compensation of the association's executive director is determined by the board of directors. The board considers the compensation of executive directors at similar associations in other states when determining compensation levels. The board deliberates and votes on all compensation decisions.

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

The compensation of the association's other officers and key employees is determined by the board of directors. The board considers and compares the compensation of officers and key employees at similar associations in other states when determining compensation levels. The board deliberates and votes on all compensation decisions.

Form 990, Page 6, Part VI, Line 19

The association's governing documents, financial statements, and other policies are available for inspection upon request. The documents are located at 8011 ustick road, boise, idaho, 83704.

Filing and Contact Details

Filer

Filer Name
Idaho High School Activities
EIN
82-0201587
Phone
2083757027
Address
8011 USTICK ROAD, BOISE, ID 83704

Signing Officer

Name
Ty Jones
Title
Executive Director
Phone
2083757027
Signed
2020-07-27
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Ty Jones
Formed
1983
Legal Domicile
Id
Voting Board Members
15
Independent Board Members
15
Employees
6
Volunteers
1,300

Preparer

Firm
Ripley Doorn & Company Pllc
Address
1140 S ALLANTE AVE, BOISE, ID 83709-1676
Preparer
Nicholas Jensen CPA
Phone
2083750550
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

The mission of the idaho high school activities association is to coordinate, supervise, and direct interscholastic activities which enhance and protect the total educational process of all student participants. All activities programs shall be formulated to promote citizenship and the academic mission of the school.

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$2.50$0.17$2.33$3.04$3.08$0.03
2024Detailed filing. Detailed filing data is available for this year.$2.58$0.24$2.34$2.80$2.80$0.00
2023Detailed filing. Detailed filing data is available for this year.$2.61$0.26$2.35$2.58$2.60$0.02
2022Detailed filing. Detailed filing data is available for this year.$2.47$0.10$2.37$2.64$2.47$0.16
2021Detailed filing. Detailed filing data is available for this year.$2.39$0.10$2.29$2.01$1.82$0.18
2020Detailed filing. Detailed filing data is available for this year.$2.19$0.11$2.08$2.14$1.95$0.18
2019Detailed filing. Detailed filing data is available for this year.$1.96$0.09$1.88$2.21$2.18$0.03
2018Detailed filing. Detailed filing data is available for this year.$1.96$0.12$1.84$2.04$2.03$0.02
2017Detailed filing. Detailed filing data is available for this year.$1.95$0.12$1.83$1.94$1.75$0.19
2016Detailed filing. Detailed filing data is available for this year.$1.76$0.12$1.64$1.88$1.79$0.10
2015Detailed filing. Detailed filing data is available for this year.$1.68$0.15$1.54$1.76$1.76$0.01
2014Detailed filing. Detailed filing data is available for this year.$1.62$0.07$1.55$1.64$1.91$0.27
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.86$0.07$1.80$1.63$1.55$0.08
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.78$0.06$1.72$1.51
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.66$0.08$1.58$1.36