Civic Intelligence

Colorado High School Activities

EIN 84-0427063 • 501(c)3 • Aurora, CO

Profile

In pursuit of excellence, the colorado high school activities association strives to create a positive and equitable environment in which all qualified student participants are challenged and inspired to meet their highest potential.

14855 E 2nd AveAurora, CO 80011

www.chsaanow.com

Siviq Scores

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

Liabilities / Assets

48th percentile

0.11x

Higher debt load relative to assets than 48% of similar nonprofits.

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

Liabilities / Revenue

37th percentile

0.08x

Higher debt load relative to revenue than 37% of similar nonprofits.

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

Net Margin

47th percentile

3.1%

Higher net margin than 47% of similar nonprofits.

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

Top Officer Pay

78th percentile

$219,533

Higher top officer pay than 78% of similar nonprofits.

Top officer pay equals 3.2% of source-year revenue.

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

Asset Growth

48th percentile

3.5%

Faster asset growth than 48% of similar nonprofits.

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

Revenue Growth

34th percentile

-0.5%

Faster revenue growth than 34% of similar nonprofits.

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

Assets

Up

$5,114,376

Up $170,728 (+3.5%) from 2024

Liabilities

Down

$573,929

Down $44,806 (-7.2%) from 2024

Net Assets

Up

$4,540,447

Up $215,534 (+5.0%) from 2024

Revenue

Down

$6,872,573

Down $31,261 (-0.5%) from 2024

Expenses

Up

$6,657,039

Up $503,146 (+8.2%) from 2024

Net Income

Down

$215,534

Down $534,407 (-71%) from 2024

Trend Graphs

Balance Sheet Trend

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

$6.0M$4.0M$2.0M$0Assets 2010: $3,791,995Liabilities 2010: $528,781Net Assets 2010: $3,263,2142010Assets 2011: $3,664,747Liabilities 2011: $509,271Net Assets 2011: $3,155,4762011Assets 2012: $3,814,601Liabilities 2012: $524,195Net Assets 2012: $3,290,4062012Assets 2013: $3,729,985Liabilities 2013: $572,108Net Assets 2013: $3,157,8772013Assets 2014: $3,570,383Liabilities 2014: $628,076Net Assets 2014: $2,942,3072014Assets 2015: $3,253,379Liabilities 2015: $540,325Net Assets 2015: $2,713,0542015Assets 2016: $3,111,518Liabilities 2016: $574,251Net Assets 2016: $2,537,2672016Assets 2017: $3,191,054Liabilities 2017: $507,630Net Assets 2017: $2,683,4242017Assets 2018: $3,280,519Liabilities 2018: $415,734Net Assets 2018: $2,864,7852018Assets 2019: $3,752,009Liabilities 2019: $370,519Net Assets 2019: $3,381,4902019Assets 2020: $3,513,453Liabilities 2020: $718,685Net Assets 2020: $2,794,7682020Assets 2021: $4,647,577Liabilities 2021: $2,796,355Net Assets 2021: $1,851,2222021Assets 2022: $3,133,300Liabilities 2022: $348,021Net Assets 2022: $2,785,2792022Assets 2023: $4,153,225Liabilities 2023: $578,252Net Assets 2023: $3,574,9732023Assets 2024: $4,943,648Liabilities 2024: $618,735Net Assets 2024: $4,324,9132024Assets 2025: $5,114,376Liabilities 2025: $573,929Net Assets 2025: $4,540,4472025

Highlighted filing

2025

Assets$5,114,376
Liabilities$573,929
Net Assets$4,540,447

Operations Trend

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

$8.0M$6.0M$4.0M$2.0M$0-$2.0MExpenses 2010: $4,171,2652010Expenses 2011: $4,261,6962011Expenses 2012: $4,010,2582012Expenses 2013: $4,186,6982013Revenue 2014: $4,183,661Expenses 2014: $4,399,230Net Income 2014: -$215,5692014Revenue 2015: $4,065,214Expenses 2015: $4,294,468Net Income 2015: -$229,2542015Revenue 2016: $4,321,563Expenses 2016: $4,497,349Net Income 2016: -$175,7862016Revenue 2017: $4,733,852Expenses 2017: $4,587,695Net Income 2017: $146,1572017Revenue 2018: $4,882,206Expenses 2018: $4,700,845Net Income 2018: $181,3612018Revenue 2019: $5,215,861Expenses 2019: $4,699,156Net Income 2019: $516,7052019Revenue 2020: $3,561,025Expenses 2020: $4,147,747Net Income 2020: -$586,7222020Revenue 2021: $4,396,075Expenses 2021: $5,339,621Net Income 2021: -$943,5462021Revenue 2022: $5,656,556Expenses 2022: $4,722,499Net Income 2022: $934,0572022Revenue 2023: $6,360,753Expenses 2023: $5,571,059Net Income 2023: $789,6942023Revenue 2024: $6,903,834Expenses 2024: $6,153,893Net Income 2024: $749,9412024Revenue 2025: $6,872,573Expenses 2025: $6,657,039Net Income 2025: $215,5342025

Highlighted filing

2025

Revenue$6,872,573
Expenses$6,657,039
Net Income$215,534

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$5.11$0.57$4.54$6.87$6.66$0.22
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.94$0.62$4.32$6.90$6.15$0.75
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.15$0.58$3.57$6.36$5.57$0.79
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.13$0.35$2.79$5.66$4.72$0.93
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.65$2.80$1.85$4.40$5.34$0.94
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.51$0.72$2.79$3.56$4.15$0.59
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.75$0.37$3.38$5.22$4.70$0.52
2018Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.28$0.42$2.86$4.88$4.70$0.18
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.19$0.51$2.68$4.73$4.59$0.15
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.11$0.57$2.54$4.32$4.50$0.18
2015Detailed filing. Detailed filing data is available for this year.$3.25$0.54$2.71$4.07$4.29$0.23
2014XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.57$0.63$2.94$4.18$4.40$0.22
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.73$0.57$3.16$4.19
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.81$0.52$3.29$4.01
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.66$0.51$3.16$4.26
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.79$0.53$3.26$4.17
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2024 to Jun 30, 2025
Signed
Mar 4, 2026
Return Version
2024v5.0
Gross Receipts
$6,872,573
Mission and Program Overview

Mission

Interscholastic activities association of 365 member schools.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$2,845,537$2,874,544▲ $29,007
Savings and Temporary Cash Investments$1,228,066$1,556,856▲ $328,790
Land, Buildings, and Equipment, Net$421,474$366,024▼ $55,450
Accounts Receivable$258,134$161,439▼ $96,695
Prepaid Expenses and Deferred Charges$20,152$21,219▲ $1,067
Total Assets$4,943,648$5,114,376▲ $170,728
Other Assets Total$170,285$134,294▼ $35,991
Liabilities
Accounts Payable and Accrued Expenses$442,603$435,202▼ $7,401
Other Liabilities$170,285$134,294▼ $35,991
Deferred Revenue$5,847$4,433▼ $1,414
Total Liabilities$618,735$573,929▼ $44,806
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$4,324,913$4,540,447▲ $215,534
Total Net Assets Fund Balance$4,324,913$4,540,447▲ $215,534
Total Liabilities and Net Assets / Fund Balance$4,943,648$5,114,376▲ $170,728

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$222,225$1,058,822$1,281,047
Equipment$43,762$74,339$118,101
Land$100,037-$100,037
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Michael KruegerCommissionerFT$174,986$44,547$219,533
Bethany BrookensAssociate CoFT$135,473$29,804$165,277
Bethany BrookensAssociate Commission-$135,473$29,804$165,277
Sarah Vernon-brunnerFinance DireFT$129,828$28,562$158,390
Sarah Vernon-brunnerFinance Director-$129,828$28,562$158,390
Justin SaylorAssistant CoFT$119,668$26,327$145,995
John R CaseyAssistant CoFT$119,538$26,298$145,836
Jennifer Robers-uhligAssistant CoFT$117,534$25,857$143,391

Board Members and Trustees

NameTitle
Ryan WestPresident
Nancy HopperDirector
Robert FramelDirector
Ryan SilvaDirector
Tony ExumDirector
Wendy DunawayDirector
Heidi VoehringerAt-large
Kristie DuranAt-large
Sybil BookerAt-large
Ty GrayDistrict 1
Mike JobmanDistrict 10
Joe BrownDistrict 2
Sara CrawfordDistrict 3
Jimmy PorterDistrict 4
Jeff HollwayDistrict 5
Jim FlaniganDistrict 6
Cameron WrightDistrict 7
Elizabeth JamesonDistrict 8
Alfie LotrichDistrict 9
Revenue and Support

Revenue Composition

Contributions and Grants
$12,000
Program Service Revenue
$5,283,863
Investment Income
$177,755
Other Revenue
$1,398,955
All Other Contributions
$12,000
Change in Net Assets
$215,534

Audited Revenue Reconciliation

Revenue per Audited Statements
$6,872,573
Total Revenue per Audited Statements
$6,872,573
Total Revenue per Form 990
$6,872,573
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$4,125,944
Salaries, Compensation, and Employee Benefits$2,531,095
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$783,768$927,795-$1,711,563
All Other Expenses$327,904$240,176-$568,080
Pension Plan Contributions$161,604$197,515-$359,119
Current Officers, Directors, Trustees, and Key Employees$104,666$123,885-$228,551
Other Employee Benefits$92,296$112,805-$205,101
Other Expenses$341,296$194,411-$194,411
Insurance-$181,939-$181,939
Travel-$140,223-$140,223
Office Expenses-$118,599-$118,599
Information Technology-$115,553-$115,553
Advertising-$110,329-$110,329
Occupancy-$96,651-$96,651
Conferences and Meetings-$70,654-$70,654
Fees for Services Legal-$59,477-$59,477
Depreciation Depletion-$55,450-$55,450
Fees for Services Other$17,790$21,743-$39,533
Fees for Services Lobbying-$37,200-$37,200
Payroll Taxes$12,042$14,719-$26,761
Fees for Services Accounting-$24,542-$24,542
Total Functional Expenses$3,813,373$2,843,666$0$6,657,039

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$6,657,039
Total Expenses per Audited Statements$6,657,039
Total Expenses per Form 990$6,657,039
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
Operating Lease Obligation$134,294
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
Yes
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 6

Any public senior high school may become a member of the association through its school district board of education. Any rights or interests resulting from membership within the chsaa is the property of the school district in which the member school is located. Any private school may by application to the chsaa, and upon written request of the headmaster or principal, with approval of the school's governing board, become an associate member. Any vested rights or interests, personal property or cash assets, past or present, of the chsaa, and/or its public school members will not be a part of or pertain to associate member schools. A high school may join the chsaa as an affiated school member for the sole puppose of entering into a cooperative program agreement with other chsaa member schools. We have 365 member schools.

Form 990, Page 6, Part VI, Line 7A

The member schools are in leagues, and those leagues make up each district that serves on the board of directors. The leagues elect their district representative to the board of directors.

Form 990, Page 6, Part VI, Line 7B

The legislative council is the legislative authority of the chsaa. It has the ability to establish and modify bylaws and rules of the organzation, establish annual membership dues paid by members, and approve the annual budget.

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

The form 990 is prepared by the outside public accounting firm based on information provided by management. A draft is presented to management with any appropriate changes incorporated into the filing. The draft is then presented for the review of the board of directors prior to filing.

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

The conflict of interest policy is directed not only to directors and officers, but to all employees who can influence the actions of the chsaa. For example, this would include all who make purchasing decisions, all persons who might be described as "management" personnel, and anyone who has proprietary information concerning chsaa. If a conflict is identified, disclosure should be made to the chief executive officer (or if she or he is the one with the conflict, to the board chair), who shall bring the matter to the attention of the board. Disclosure involving board members should be made to the board chair (or if he or she is the one with the conflict, the board vice chair), who shall then bring these matters to the board. The board shall determine whether a conflict exists, and in the case of an existing conflict, whether the contemplated transaction may be authorized as just, fair, and reasonable to chsaa. The decision of the board on these matters will rest in their sole discretion, and their concern must be the welfare of chsaa and the advancement of its purpose. Any discussion and decisions regarding a potential conflict of interest are documented in the board minutes.

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

The board of directors reviews and approves the salary of the commissioner annually. Salaries are determined using a variety of data, including a salary survey that is produced by the national federation of state high school associations and through reviewing comp data for similar roles. Approval is documented in the board minutes.

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

For other officers and key employees, the commissioner takes compensation suggestions based on data to the board president for review. Suggestions are approved by the board of directors. The process described here was last completed in 2024.

Form 990, Page 6, Part VI, Line 19

Bylaws and financial statements are posted on the organization's website. The other governing documents and conflict of interest policy are available upon request.

Filing and Contact Details

Filer

Filer Name
Colorado High School Activities
EIN
84-0427063
Phone
3033445050
Address
14855 E 2ND AVE, AURORA, CO 80011

Signing Officer

Name
Michael Krueger
Title
Commissioner
Phone
3033445050
Signed
2026-03-04

Organization Details

Principal Officer
Michael Krueger
Formed
1921
Legal Domicile
Co
Voting Board Members
17
Independent Board Members
17
Employees
26
Volunteers
200

Preparer

Firm
Taylor Roth and Company
Address
1580 LINCOLN ST STE 520, DENVER, CO 80203-1517
Preparer
Ken Roth
Phone
3038308109
Raw XML AppendixShowing 400 of 637 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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