Civic Intelligence

Arizona Interscholastic Association Inc

EIN 86-6051093 • 501(c)3 • Phoenix, AZ

Profile

Create and sustain an ethical culture through activities that encourage maximum

7007 N 18th StPhoenix, AZ 85020

www.aiaonline.org

Siviq Scores

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

Liabilities / Assets

33rd percentile

0.07x

Higher debt load relative to assets than 33% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2025

Liabilities / Revenue

15th percentile

0.03x

Higher debt load relative to revenue than 15% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2025

Net Margin

53rd percentile

5.3%

Higher net margin than 53% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2025

Top Officer Pay

62nd percentile

$225,213

Higher top officer pay than 62% of similar nonprofits.

Top officer pay equals 1.2% of source-year revenue.

501(c)3 • $10M-$25M nonprofits • Source year 2025

Asset Growth

81st percentile

18%

Faster asset growth than 81% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Annualized from 2024 to 2025

Revenue Growth

53rd percentile

8.7%

Faster revenue growth than 53% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Annualized from 2024 to 2025

Balance Sheet
Liabilities / Assets33rd percentile

Assets

Up

$6,021,364

Up $1,109,466 (+23%) from 2023

Liabilities

Up

$329,158

Up $122,806 (+60%) from 2023

Net Assets

Up

$5,692,206

Up $986,660 (+21%) from 2023

Operations
Liabilities / Revenue15th percentileNet Margin53rd percentile

Revenue

Up

$16,786,074

Up $818,213 (+5.1%) from 2023

Expenses

Up

$15,799,414

Up $676,910 (+4.5%) from 2023

Net Income

Up

$986,660

Up $141,303 (+17%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth81st percentile

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

$8.0M$6.0M$4.0M$2.0M$0Assets 2011: $2,799,135Liabilities 2011: $341,404Net Assets 2011: $2,457,7312011Assets 2012: $2,472,460Liabilities 2012: $160,783Net Assets 2012: $2,311,6772012Assets 2013: $2,241,737Liabilities 2013: $449,257Net Assets 2013: $1,792,4802013Assets 2014: $1,550,429Liabilities 2014: $220,333Net Assets 2014: $1,330,0962014Assets 2015: $1,909,282Liabilities 2015: $640,875Net Assets 2015: $1,268,4072015Assets 2016: $1,908,752Liabilities 2016: $259,180Net Assets 2016: $1,649,5722016Assets 2017: $2,679,811Liabilities 2017: $380,817Net Assets 2017: $2,298,9942017Assets 2018: $2,989,672Liabilities 2018: $370,710Net Assets 2018: $2,618,9622018Assets 2019: $3,017,502Liabilities 2019: $472,980Net Assets 2019: $2,544,5222019Assets 2020: $3,403,385Liabilities 2020: $989,766Net Assets 2020: $2,413,6192020Assets 2021: $3,412,010Liabilities 2021: $923,529Net Assets 2021: $2,488,4812021Assets 2022: $4,183,075Liabilities 2022: $322,886Net Assets 2022: $3,860,1892022Assets 2023: $4,911,898Liabilities 2023: $206,352Net Assets 2023: $4,705,5462023Assets 2024: $6,021,364Liabilities 2024: $329,158Net Assets 2024: $5,692,2062024

Highlighted filing

2024

Assets$6,021,364
Liabilities$329,158
Net Assets$5,692,206
Open 2024 Filing

Operations Trend

Revenue Growth53rd percentile

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

$20M$15M$10M$5.0M$0-$5.0MRevenue 2011: $9,258,790Expenses 2011: $9,235,993Net Income 2011: $22,7972011Revenue 2012: $9,390,948Expenses 2012: $9,571,877Net Income 2012: -$180,9292012Revenue 2013: $9,965,412Expenses 2013: $10,484,609Net Income 2013: -$519,1972013Revenue 2014: $10,823,091Expenses 2014: $11,285,475Net Income 2014: -$462,3842014Revenue 2015: $12,170,431Expenses 2015: $12,232,120Net Income 2015: -$61,6892015Revenue 2016: $11,997,579Expenses 2016: $11,616,414Net Income 2016: $381,1652016Revenue 2017: $12,735,650Expenses 2017: $12,086,228Net Income 2017: $649,4222017Revenue 2018: $12,697,309Expenses 2018: $12,377,341Net Income 2018: $319,9682018Revenue 2019: $12,749,327Expenses 2019: $12,823,767Net Income 2019: -$74,4402019Revenue 2020: $12,280,208Expenses 2020: $12,411,111Net Income 2020: -$130,9032020Revenue 2021: $9,773,522Expenses 2021: $9,698,660Net Income 2021: $74,8622021Revenue 2022: $14,473,657Expenses 2022: $13,101,949Net Income 2022: $1,371,7082022Revenue 2023: $15,967,861Expenses 2023: $15,122,504Net Income 2023: $845,3572023Revenue 2024: $16,786,074Expenses 2024: $15,799,414Net Income 2024: $986,6602024

Highlighted filing

2024

Revenue$16,786,074
Expenses$15,799,414
Net Income$986,660
Open 2024 Filing

Filings

Most recent year

2024 • Form 990XML pending. An XML filing is linked for this year, but detailed extraction is still pending.

Open filing
Assets
$6,021,364
Liabilities
$329,158
Net assets
$5,692,206
Revenue
$16,786,074
Expenses
$15,799,414
Net income
$986,660
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$6.02$0.33$5.69$16.8$15.8$0.99
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.91$0.21$4.71$16.0$15.1$0.85
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.18$0.32$3.86$14.5$13.1$1.37
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.41$0.92$2.49$9.77$9.70$0.07
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.40$0.99$2.41$12.3$12.4$0.13
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.02$0.47$2.54$12.7$12.8$0.07
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.99$0.37$2.62$12.7$12.4$0.32
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.68$0.38$2.30$12.7$12.1$0.65
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.91$0.26$1.65$12.0$11.6$0.38
2015XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.91$0.64$1.27$12.2$12.2$0.06
2014Detailed filing. Detailed filing data is available for this year.$1.55$0.22$1.33$10.8$11.3$0.46
2013Summary only. Only limited summary data is available for this year.$2.24$0.45$1.79$9.97$10.5$0.52
2012Summary only. Only limited summary data is available for this year.$2.47$0.16$2.31$9.39$9.57$0.18
2011Summary only. Only limited summary data is available for this year.$2.80$0.34$2.46$9.26$9.24$0.02
Latest Detailed Filing

The latest 2024 filing currently has linked XML that has not been fully parsed yet. Showing the latest detailed filing from 2014 below.

Jump To
Filing Snapshot
Filing Period
Jul 1, 2013 to Jun 30, 2014
Signed
May 13, 2015
Return Version
2013v4.0
Gross Receipts
$10,823,091
Mission and Program Overview

Mission

Provide governance and state coordination for interscholastic activities, which enriches the education-based athletics and activities of arizona high schools, in a fair, diverse and equitable manner.

Create and sustain an ethical culture through activities that encourage maximum student participation by providing AIA member schools with an even playing field to ensure fair and equitable competition in interscholastic activities.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$924,686$862,811▼ $61,875
Savings and Temporary Cash Investments$324,714$269,081▼ $55,633
Accounts Receivable$647,208$179,048▼ $468,160
Cash and Non-Interest-Bearing Accounts$109,640$135,607▲ $25,967
Intangible Assets$164,531$67,122▼ $97,409
Prepaid Expenses and Deferred Charges$70,958$36,760▼ $34,198
Total Assets$2,241,737$1,550,429▼ $691,308
Liabilities
Accounts Payable and Accrued Expenses$410,356$175,303▼ $235,053
Deferred Revenue$38,901$45,030▲ $6,129
Total Liabilities$449,257$220,333▼ $228,924
Net Assets / Fund Balance
Unrestricted Net Assets$1,792,480$1,330,096▼ $462,384
Total Net Assets Fund Balance$1,792,480$1,330,096▼ $462,384
Total Liabilities and Net Assets / Fund Balance$2,241,737$1,550,429▼ $691,308

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$449,602$280,766$730,368
Equipment$124,446$401,111$525,557
Land$238,500-$238,500
Other Land Buildings$50,263$34,245$84,508
Compensation and Service Providers
Top Officer Pay62nd percentile

Employees

NameTitleFull / Part TimeBaseTotal
Dr Harold SlemmerExec DirectorFT$189,650$189,650
Dr Harold Slemmer--$189,650$189,650
Charles SchmidtChief Operating OfficerFT$144,859$144,859
Brian BolithoDirector of Business MediaFT$114,814$114,814
Denise DoserDirector of AccountingFT$103,235$103,235

Board Members and Trustees

NameTitle
Dan SerranoExec Bd President
Antonia BadoneExec Bd Member
Brenda MayberryExec Bd Member
Doug Wilson EddExec Bd Member
Joe PaddockExec Bd Member
Lynn WinsorExec Bd Member
Mike DelaoExec Bd Member
Wallace Youvella JrExec Bd Member
Ken VanwinkleExecutive Bd Member
Revenue and Support

Revenue Composition

Contributions and Grants
$1,564,038
Program Service Revenue
$9,248,886
Investment Income
$1,767
Other Revenue
$8,400
All Other Contributions
$1,007,660
Change in Net Assets
$-462,384

Noncash Contribution Practices

Property subject to holding requirements
No
Reviewed unusual noncash gifts
No
Third parties used for noncash contributions
No

Noncash Contributions

Contribution TypeContribution CountReported AmountValuation Method
Food Inventory1$301,000sale price
Other Non Cash Contri Table1$34,554sale price
Total Noncash Contributions2$335,554-

Audited Revenue Reconciliation

Revenue per Audited Statements
$10,823,091
Revenue Not Reported on Form 990
$368,568
Total Revenue per Audited Statements
$11,191,659
Total Revenue per Form 990
$10,823,091
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$8,836,043
Salaries, Compensation, and Employee Benefits$2,449,432
Total Fundraising Expense$337,233
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Other$4,716,103$29,400$113,968$4,859,471
Other Salaries and Wages$1,515,487$38,064$38,614$1,592,165
Travel$792,852$2,669$2,669$798,190
Insurance$571,411$5,809$1,452$578,672
Information Technology$369,055$12,712$38,606$420,373
Current Officers, Directors, Trustees, and Key Employees$273,480$30,876$50,951$355,307
All Other Expenses$255,599$13,525$0$269,124
Other Employee Benefits$183,597$6,096$6,184$195,877
Depreciation Depletion$128,161$42,720$0$170,881
Pension Plan Contributions$151,384$5,026$5,099$161,509
Payroll Taxes$137,482$3,521$3,571$144,574
Occupancy$102,043$20,738$4,760$127,541
Office Expenses$108,508$10,261$3,779$122,548
Other Expenses$106,657$0$0$106,657
Conferences and Meetings$62,333$7,438$7,441$77,212
Fees for Services Legal$74,165$0$0$74,165
Fees for Services Accounting$49,559$1,776$355$51,690
Advertising$892$137$137$1,166
Total Functional Expenses$10,717,474$230,768$337,233$11,285,475

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$11,654,043
Expenses per Audited Statements$11,285,475
Total Expenses per Form 990$11,285,475
Expenses Not Reported on Form 990$368,568
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
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 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
Filing and Contact Details

Filer

EIN
86-6051093
Phone
6023853810

Signing Officer

Name
Harold Slemmer Edd
Title
Executive Director
Phone
6023853810
Signed
2015-05-13
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Dr Harold Slemmer
Formed
1963
Legal Domicile
Az
Voting Board Members
10
Independent Board Members
9
Employees
2,421
Volunteers
225

Preparer

Preparer
Lisa B Lumbard CPA Cgfm
Phone
6022749966
Supplemental Narrative

Additional Explanations

Pt VI, Line 6

“Membership includes any accredited Arizona high school or bordering”

Pt VI, Line 6

“state high school, which meets certain minimum requirements and agrees”

Pt VI, Line 6

“to abide by all rules and regulations of the AIA.”

Pt VI, Line 7A

“There are five school conferences, based on size of school. These conferences”

Pt VI, Line 7A

“may each elect one member to the board or executives. The other four”

Pt VI, Line 7A

“members of the executive board are representatives of various athletic”

Pt VI, Line 7A

“and educational associations within the state of Arizona.”

Pt VI, Line 7B

“Operational decisions of the Executive Board are not subject to member approval.”

Pt VI, Line 7B

“However, there is a Legislative Council that has legislative authority”

Pt VI, Line 7B

“in all matters pertaining to interscholastic activities of member schools.”

Pt VI, Line 7B

“The Legislative Council includes delegates from each of the five school conferences.”

Pt VI, Line 11B

“A request is made for a preliminary presentation of Form 990 from the”

Pt VI, Line 11B

“audit firm/Form 990 preparer to the Association's Audit & Finance”

Pt VI, Line 11B

“Committee for review/discussion. Subsequent presentation to the”

Pt VI, Line 11B

“Executive Board by the same entity for formal presentation/”

Pt VI, Line 11B

“further review is also requested prior to filing of Form 990.”

Pt VI, Line 15B

“Exec Dir - Written evaluation and verbal discussion by Executive”

Pt VI, Line 15B

“Board president, VP and past president; assessment and comparison”

Pt VI, Line 15B

“of comparable association; merit and/or increased performance”

Pt VI, Line 15B

“as determined by the Executive Board. Key employees - Written evaluation”

Pt VI, Line 15B

“by supervisor - COO/Executive Director. Merit/performance based”

Pt VI, Line 15B

“adjustments when appropriate.”

Pt VI, Line 19

“The governing documents (Constitution & Bylaws), Operations Handbook”

Pt VI, Line 19

“and Fiscal Guidelines, and Financial Statements reflected in the Annual”

Pt VI, Line 19

“Report are all available on AIA's website. The Form 990 is available at”

Pt VI, Line 19

“Guidestar.com and upon request.”

Form 990, Part III, Line 4D

“Refpay: 4136127. 0. 4158947. Aia sports properties is the association's sponsorship, sales and 668598. 0. 769238.”

Pt VI, Line 15A

“Exec Dir - Written evaluation and verbal discussion by Executive”

Pt VI, Line 15A

“Board president, VP and past president; assessment and comparison”

Pt VI, Line 15A

“of comparable association; merit and/or increased performance”

Pt VI, Line 15A

“as determined by the Executive Board.”

Pt III, Line 2

“The Association reported activity for a new program, AIA Sports Properties.”

Pt III, Line 2

“AIA Sports Properties is the Association's sponsorship sales”

Pt III, Line 2

“and marketing program aimed at generating revenue to fund”

Pt III, Line 2

“AIA365.com and production of live webcast events.”

Raw XML AppendixShowing 400 of 646 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.

Path#Value
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IRS990/BooksInCareOfDetail/PhoneNum06023853810
IRS990/BooksInCareOfDetail/USAddress/AddressLine107007 N 18th St
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IRS990/ProgSrvcAccomActy2Grp/Desc0OFFICIALS: THE ASSOCIATION'S OFFICIALS DIVISION ACTIVITIES ARE SUPPORTED BY OFFICIALS' REGISTRATION FEES AND GAME ASSIGNMENT FEES. THE ASSOCIATION ASSIGNS REGULAR SEASON AND POST SEASON OFFICIALS TO AIA SANCTIONED EVENTS. THE ASSOCIATION CONDUCTS EDUCATIONAL CLINICS FOR OFFICIALS TO ADVANCE THEIR SKILLS. INDIVIDUALS WISHING TO BE GAME OFFICIALS ARE REQUIRED TO REGISTER AND PAY A FEE TO BE OFFERED ASSIGNMENTS BY THE ASSOCIATION ON ITS GAMES.
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IRS990/ProgSrvcAccomActyOtherGrp/Desc0RefPay: RefPay is the officials' payment solution utilized by the AIA RefPay is the officials' payment solution utilized by the AIA RefPay is the officials' payment solution utilized by the AIA RefPay is the officials' payment solution utilized by the AIA RefPay is the officials' payment solution utilized by the AIA RefPay is the officials' payment solution utilized by the AIA
IRS990/ProgSrvcAccomActyOtherGrp/Desc1AIA Sports Properties is the Association's sponsorship, sales and marketing program aimed at generating revenue to fund AIA365.com marketing program aimed at generating revenue to fund AIA365.com marketing program aimed at generating revenue to fund AIA365.com marketing program aimed at generating revenue to fund AIA365.com marketing program aimed at generating revenue to fund AIA365.com marketing program aimed at generating revenue to fund AIA365.com
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