Civic Intelligence

Nevada Interscholastic Activities Association

990 • Fiscal year 2024 • EIN 88-0115760

Jul 01, 2023 to Jun 30, 2024 • Filed on Aug 06, 2024

Organization ProfileWWW.NIAA.COM
1188 Victorian Plaza CircleSparks, NV 89431

(775) 453-1012

Siviq Scores

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

Liabilities / Assets

71st percentile

0.24x

Higher debt load relative to assets than 71% of similar nonprofits.

2024 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

52nd percentile

0.09x

Higher debt load relative to revenue than 52% of similar nonprofits.

2024 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2024

Net Margin

33rd percentile

-2.3%

Higher net margin than 33% of similar nonprofits.

2024 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

73rd percentile

$118,000

Higher top officer pay than 73% of similar nonprofits.

Top officer pay equals 4.5% of source-year revenue.

2024 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2024

Asset Growth

14th percentile

-10%

Faster asset growth than 14% of similar nonprofits.

2024 filings • 501(c)3 • $1M-$5M 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 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets71st percentile

Assets

Flat

$971,353

Flat from 2024

Net Assets

Flat

$742,444

Flat from 2024

Liabilities

Flat

$228,909

Flat from 2024

Revenue And Expenses
Liabilities / Revenue52nd percentileNet Margin33rd percentile

Revenue

Flat

$2,632,456

Flat from 2024

Expenses

Flat

$2,691,711

Flat from 2024

Net Income

Flat

-$59,255

Flat from 2024

Historical Trend

Balance Sheet Trend

Asset Growth14th percentile

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

$1.5M$1.0M$500K$0-$500KAssets 2011: $371,402Liabilities 2011: $265,286Net Assets 2011: $106,1162011Assets 2012: $285,358Liabilities 2012: $236,560Net Assets 2012: $48,7982012Assets 2013: $249,543Liabilities 2013: $294,940Net Assets 2013: -$45,3972013Assets 2014: $283,725Liabilities 2014: $286,954Net Assets 2014: -$3,2292014Assets 2015: $423,960Liabilities 2015: $277,738Net Assets 2015: $146,2222015Assets 2016: $397,359Liabilities 2016: $296,214Net Assets 2016: $101,1452016Assets 2017: $345,905Liabilities 2017: $200,629Net Assets 2017: $145,2762017Assets 2018: $396,586Liabilities 2018: $218,398Net Assets 2018: $178,1882018Assets 2019: $442,192Liabilities 2019: $135,614Net Assets 2019: $306,5782019Assets 2020: $600,694Liabilities 2020: $188,488Net Assets 2020: $412,2062020Assets 2021: $498,640Liabilities 2021: $119,999Net Assets 2021: $378,6412021Assets 2022: $952,688Liabilities 2022: $164,463Net Assets 2022: $788,2252022Assets 2023: $1,080,135Liabilities 2023: $278,436Net Assets 2023: $801,6992023Assets 2024: $971,353Liabilities 2024: $228,909Net Assets 2024: $742,4442024Assets 2024: $971,353Liabilities 2024: $228,909Net Assets 2024: $742,4442024Assets 2025: $1,022,586Liabilities 2025: $156,546Net Assets 2025: $866,0402025

Highlighted filing

2024

Assets$971,353
Liabilities$228,909
Net Assets$742,444
Open 2024 Filing

Operations Trend

Revenue Growth51st percentile

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

$3.0M$2.0M$1.0M$0-$1.0MExpenses 2011: $1,591,8712011Expenses 2012: $1,645,7572012Expenses 2013: $1,612,5132013Revenue 2014: $1,785,316Expenses 2014: $1,743,147Net Income 2014: $42,1692014Revenue 2015: $1,689,670Expenses 2015: $1,540,219Net Income 2015: $149,4512015Revenue 2016: $1,729,390Expenses 2016: $1,774,467Net Income 2016: -$45,0772016Revenue 2017: $1,803,472Expenses 2017: $1,759,341Net Income 2017: $44,1312017Revenue 2018: $1,792,667Expenses 2018: $1,759,755Net Income 2018: $32,9122018Revenue 2019: $1,924,863Expenses 2019: $1,796,473Net Income 2019: $128,3902019Revenue 2020: $1,699,338Expenses 2020: $1,593,710Net Income 2020: $105,6282020Revenue 2021: $1,142,493Expenses 2021: $1,176,058Net Income 2021: -$33,5652021Revenue 2022: $2,420,224Expenses 2022: $2,010,640Net Income 2022: $409,5842022Revenue 2023: $2,423,798Expenses 2023: $2,410,324Net Income 2023: $13,4742023Revenue 2024: $2,632,456Expenses 2024: $2,691,711Net Income 2024: -$59,2552024Revenue 2024: $2,632,456Expenses 2024: $2,691,711Net Income 2024: -$59,2552024Revenue 2025: $2,682,582Expenses 2025: $2,558,986Net Income 2025: $123,5962025

Highlighted filing

2024

Revenue$2,632,456
Expenses$2,691,711
Net Income-$59,255
Open 2024 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2023 to Jun 30, 2024
Signed
Aug 6, 2024
Return Version
2023v5.0
Gross Receipts
$2,632,456
Mission and Program Overview

Mission

To promote, control, supervise and regulate all athletic and other interscholastic events in public high schools.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$862,165$756,612▼ $105,553
Savings and Temporary Cash Investments$198,163$199,259▲ $1,096
Accounts Receivable$11,196$7,727▼ $3,469
Land, Buildings, and Equipment, Net$4,154$3,298▼ $856
Prepaid Expenses and Deferred Charges$183$183→ $0
Total Assets$1,080,135$971,353▼ $108,782
Other Assets Total$4,274$4,274→ $0
Liabilities
Accounts Payable and Accrued Expenses$136,586$213,470▲ $76,884
Deferred Revenue$141,850$15,439▼ $126,411
Total Liabilities$278,436$228,909▼ $49,527
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$801,699$742,444▼ $59,255
Total Net Assets Fund Balance$801,699$742,444▼ $59,255
Total Liabilities and Net Assets / Fund Balance$1,080,135$971,353▼ $108,782

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$3,298$24,333$27,631
Compensation and Service Providers
Top Officer Pay73rd percentile

Employees

NameTitleFull / Part TimeBaseTotal
Donnie NelsonExecutive DiFT$118,000$118,000
Donnie NelsonExecutive Director-$118,000$118,000
Jay BeesemyerAssistant DiFT$85,000$85,000
Timothy JacksonExecutive DiFT$13,440$13,440

Board Members and Trustees

NameTitle
Pamela SloanPresident
Rollins StallworthVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$1,870,080
Investment Income
$1,096
Other Revenue
$761,280
Change in Net Assets
$-59,255

Audited Revenue Reconciliation

Revenue per Audited Statements
$2,632,456
Total Revenue per Audited Statements
$2,632,456
Total Revenue per Form 990
$2,632,456
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$2,047,308
Salaries, Compensation, and Employee Benefits$644,403
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
All Other Expenses$392,564$266,110-$658,674
Other Salaries and Wages-$224,049-$224,049
Fees for Services Legal-$146,562-$146,562
Other Expenses$145,820--$145,820
Pension Plan Contributions-$140,094-$140,094
Comp Disqual Persons-$118,000-$118,000
Travel-$116,189-$116,189
Current Officers, Directors, Trustees, and Key Employees-$98,440-$98,440
Payroll Taxes-$63,820-$63,820
Occupancy-$60,128-$60,128
Conferences and Meetings-$39,015-$39,015
Fees for Services Accounting-$11,350-$11,350
Total Functional Expenses$1,407,954$1,283,757$0$2,691,711

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$2,692,567
Expenses per Audited Statements$2,691,711
Total Expenses per Form 990$2,691,711
Expenses Not Reported on Form 990$856
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
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Audit committee
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 9

“Donnie nelson 1188 victorian plaza circle sparks, nv 89431”

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

“Management reviews and approves the form 990 and 990-t before it is filed.”

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

“Compensation for all employee's, including it's directors, of the niaa are subject to the standard wage rates as provided by the state of nevada for its educational facilitators. The wage rates are also approved and ratified by the board of control.”

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

“Compensation for all employee's, including it's directors, of the niaa are subject to the standard wage rates as provided by the state of nevada for its educational facilitators. The wage rates are also approved and ratified by the board of control.”

Form 990, Page 6, Part VI, Line 19

“Copies of governing documents, could be made available upon request.”

Filing and Contact Details

Filer

Filer Name
Nevada Interscholastic Activities
EIN
88-0115760
Phone
7754531012
Address
1188 VICTORIAN PLAZA CIRCLE, SPARKS, NV 89431

Signing Officer

Name
Timothy Jackson
Title
Executive Director
Phone
7754531012
Signed
2024-08-06
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Timothy Jackson
Formed
1974
Legal Domicile
Nv
Voting Board Members
11
Independent Board Members
11
Employees
0

Preparer

Firm
OVIST & HOWARD CPA'S
Address
7 COMMERCE CENTER DR, HENDERSON, NV 89014
Preparer
Eric Lorenz
Phone
7024561300
Supplemental Narrative

Additional Explanations

Form 990, Page 2, Part III, Line 4D

“Organization & sponsorship of local & statewide athletic events.”

Form 990, Part IX, Line 24E

“Security 139,977 0 0 trophies and awards 100,964 0 0 miscellaneous 90,701 0 0 tournament directors 57,230 0 0 insurance 0 42,456 0 special projects 0 35,285 0 hall of fame 0 32,627 0 commissioner fees 0 30,520 0 printing and publications 0 29,061 0 sponsorship 0 20,000 0 equipment lease 0 18,087 0 supplies 0 17,087 0 telephone 0 14,081 0 postage 0 8,182 0 bank charges 0 3,810 0 rules education 0 3,664 0 office maintenance 0 3,392 0 nasc expenses 2,836 0 0 national federation dues 0 2,500 0 part-time help 0 2,130 0 award of excellence 0 2,038 0 bad debts 0 1,190 0 book/tax difference 856 0 0 total 392,564 266,110 0”

Form 990, Part XI, Line 9

“Book/tax difference 856 book/tax difference -856”

Financial Statement Notes

Schedule D, Page 4, Part XII, Line 2D

“Book / tax depreciation difference 856”

Raw XML AppendixShowing 400 of 402 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
IRS990/AccountantCompileOrReviewInd0false
IRS990/AccountsPayableAccrExpnssGrp/BOYAmt0136586
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt0213470
IRS990/AccountsReceivableGrp/BOYAmt011196
IRS990/AccountsReceivableGrp/EOYAmt07727
IRS990/ActivitiesConductedPrtshpInd0false
IRS990/ActivityOrMissionDesc0TO PROMOTE, CONTROL, SUPERVISE AND REGULATE ALL ATHLETIC AND OTHER INTERSCHOLASTIC EVENTS IN PUBLIC HIGH SCHOOLS.
IRS990/AllOtherExpensesGrp/ManagementAndGeneralAmt0266110
IRS990/AllOtherExpensesGrp/ProgramServicesAmt0392564
IRS990/AllOtherExpensesGrp/TotalAmt0658674
IRS990/AuditCommitteeInd0true
IRS990/BooksInCareOfDetail/PersonNm0LORI LOTTS
IRS990/BooksInCareOfDetail/PhoneNum07754531012
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt01188 VICTORIAN PLAZA CIRCLE
IRS990/BooksInCareOfDetail/USAddress/CityNm0SPARKS
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0NV
IRS990/BooksInCareOfDetail/USAddress/ZIPCd089431
IRS990/BusinessRlnWith35CtrlEntInd0false
IRS990/BusinessRlnWithFamMemInd0false
IRS990/BusinessRlnWithOrgMemInd0false
IRS990/CashNonInterestBearingGrp/BOYAmt0862165
IRS990/CashNonInterestBearingGrp/EOYAmt0756612
IRS990/ChangeToOrgDocumentsInd0false
IRS990/CollectionsOfArtInd0false
IRS990/CompCurrentOfcrDirectorsGrp/ManagementAndGeneralAmt098440
IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt098440
IRS990/CompDisqualPersonsGrp/ManagementAndGeneralAmt0118000
IRS990/CompDisqualPersonsGrp/TotalAmt0118000
IRS990/CompensationFromOtherSrcsInd0false
IRS990/CompensationProcessCEOInd0true
IRS990/CompensationProcessOtherInd0true
IRS990/ConferencesMeetingsGrp/ManagementAndGeneralAmt039015
IRS990/ConferencesMeetingsGrp/TotalAmt039015
IRS990/ConflictOfInterestPolicyInd0false
IRS990/ConservationEasementsInd0false
IRS990/ConsolidatedAuditFinclStmtInd0false
IRS990/CreditCounselingInd0false
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt00
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt01096
IRS990/CYOtherExpensesAmt02047308
IRS990/CYOtherRevenueAmt0761280
IRS990/CYProgramServiceRevenueAmt01870080
IRS990/CYRevenuesLessExpensesAmt0-59255
IRS990/CYSalariesCompEmpBnftPaidAmt0644403
IRS990/CYTotalExpensesAmt02691711
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt02632456
IRS990/DecisionsSubjectToApprovaInd0false
IRS990/DeductibleArtContributionInd0false
IRS990/DeductibleNonCashContriInd0false
IRS990/DeferredRevenueGrp/BOYAmt0141850
IRS990/DeferredRevenueGrp/EOYAmt015439
IRS990/DelegationOfMgmtDutiesInd0false
IRS990/Desc0ORGANIZATION AND SPONSORSHIP OF LOCAL AND STATE WIDE ATHLETIC EVENTS
IRS990/DescribedInSection501c3Ind0true
IRS990/DisregardedEntityInd0false
IRS990/DocumentRetentionPolicyInd0false
IRS990/DonorAdvisedFundInd0false
IRS990/DonorRstrOrQuasiEndowmentsInd0false
IRS990/ElectionOfBoardMembersInd0false
IRS990/EmployeeCnt00
IRS990/EngagedInExcessBenefitTransInd0false
IRS990/ExpenseAmt01316397
IRS990/FamilyOrBusinessRlnInd0false
IRS990/FederalGrantAuditRequiredInd0false
IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt011350
IRS990/FeesForServicesAccountingGrp/TotalAmt011350
IRS990/FeesForServicesLegalGrp/ManagementAndGeneralAmt0146562
IRS990/FeesForServicesLegalGrp/TotalAmt0146562
IRS990/ForeignActivitiesInd0false
IRS990/ForeignFinancialAccountInd0false
IRS990/ForeignOfficeInd0false
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt040.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt140.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt240.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt310.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt410.00
IRS990/Form990PartVIISectionAGrp/FormerOfcrDirectorTrusteeInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt40
IRS990/Form990PartVIISectionAGrp/PersonNm0DONNIE NELSON
IRS990/Form990PartVIISectionAGrp/PersonNm1JAY BEESEMYER
IRS990/Form990PartVIISectionAGrp/PersonNm2TIMOTHY JACKSON
IRS990/Form990PartVIISectionAGrp/PersonNm3PAMELA SLOAN
IRS990/Form990PartVIISectionAGrp/PersonNm4ROLLINS STALLWORTH
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt0118000
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt185000
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt213440
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt40
IRS990/Form990PartVIISectionAGrp/TitleTxt0EXECUTIVE DI
IRS990/Form990PartVIISectionAGrp/TitleTxt1ASSISTANT DI
IRS990/Form990PartVIISectionAGrp/TitleTxt2EXECUTIVE DI
IRS990/Form990PartVIISectionAGrp/TitleTxt3PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt4VICE PRESIDE
IRS990/Form990ProvidedToGvrnBodyInd0true
IRS990/Form990TFiledInd0true
IRS990/FormationYr01974
IRS990/FormerOfcrEmployeesListedInd0true
IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd0X
IRS990/FSAuditedInd0true
IRS990/FundraisingActivitiesInd0false
IRS990/GamingActivitiesInd0false
IRS990/GoverningBodyVotingMembersCnt011
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossReceiptsAmt02632456
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0false
IRS990/IndependentAuditFinclStmtInd0true
IRS990/IndependentVotingMemberCnt011
IRS990/IndivRcvdGreaterThan100KCnt01
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartIIIInd0X
IRS990/InfoInScheduleOPartIXInd0X
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InfoInScheduleOPartXIInd0X
IRS990/InvestmentIncomeGrp/ExclusionAmt01096
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt01096
IRS990/InvestmentInJointVentureInd0false
IRS990/IRPDocumentCnt0116
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt024333
IRS990/LandBldgEquipBasisNetGrp/BOYAmt04154
IRS990/LandBldgEquipBasisNetGrp/EOYAmt03298
IRS990/LandBldgEquipCostOrOtherBssAmt027631
IRS990/LegalDomicileStateCd0NV
IRS990/LoanOutstandingInd0false
IRS990/LobbyingActivitiesInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0false
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MiscellaneousRevenueGrp/RelatedOrExemptFuncIncomeAmt0207882
IRS990/MiscellaneousRevenueGrp/TotalRevenueColumnAmt0262882
IRS990/MiscellaneousRevenueGrp/UnrelatedBusinessRevenueAmt055000
IRS990/MissionDesc0TO PROMOTE, CONTROL, SUPERVISE AND REGULATE ALL ATHLETIC AND OTHER INTERSCHOLASTIC EVENTS IN PUBLIC HIGH SCHOOLS.
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/NetAssetsOrFundBalancesBOYAmt0801699
IRS990/NetAssetsOrFundBalancesEOYAmt0742444
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt0801699
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt0742444
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/ManagementAndGeneralAmt060128
IRS990/OccupancyGrp/TotalAmt060128
IRS990/OfficerMailingAddressInd0true
IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt04274
IRS990/OtherAssetsTotalGrp/EOYAmt04274
IRS990/OtherExpensesGrp/Desc0OFFICIALS
IRS990/OtherExpensesGrp/Desc1TOURNAMENT EXPENSES
IRS990/OtherExpensesGrp/Desc2TICKETING
IRS990/OtherExpensesGrp/Desc3FACILITY
IRS990/OtherExpensesGrp/ProgramServicesAmt0380794
IRS990/OtherExpensesGrp/ProgramServicesAmt1318374
IRS990/OtherExpensesGrp/ProgramServicesAmt2170402
IRS990/OtherExpensesGrp/ProgramServicesAmt3145820
IRS990/OtherExpensesGrp/TotalAmt0380794
IRS990/OtherExpensesGrp/TotalAmt1318374
IRS990/OtherExpensesGrp/TotalAmt2170402
IRS990/OtherExpensesGrp/TotalAmt3145820
IRS990/OtherRevenueMiscGrp/Desc0PARTNERSHIPS/PROMOTIONS
IRS990/OtherRevenueMiscGrp/Desc1ACTIVITY CARD REVENUE
IRS990/OtherRevenueMiscGrp/Desc2OFFICIALS REGISTRATION
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt0326360
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt1103125
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt268913
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt0326360
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt1103125
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt268913
IRS990/OtherRevenueTotalAmt0761280
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt0224049
IRS990/OtherSalariesAndWagesGrp/TotalAmt0224049
IRS990/PartialLiquidationInd0false
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt063820
IRS990/PayrollTaxesGrp/TotalAmt063820
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt0140094
IRS990/PensionPlanContributionsGrp/TotalAmt0140094
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt0183
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt0183
IRS990/PrincipalOfficerNm0TIMOTHY JACKSON
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/Desc0EVENT REVENUES
IRS990/ProgramServiceRevenueGrp/Desc1NIAA DUES
IRS990/ProgramServiceRevenueGrp/Desc2NASC DUES
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt01524279
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt1314696
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt231105
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt01524279
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt1314696
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt231105
IRS990/ProgSrvcAccomActyOtherGrp/Desc0ORGANIZATION & SPONSORSHIP OF LOCAL & STATEWIDE ATHLETIC EVENTS.
IRS990/ProgSrvcAccomActyOtherGrp/ExpenseAmt091557
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt0532
IRS990/PYOtherExpensesAmt01864734
IRS990/PYOtherRevenueAmt0696953
IRS990/PYProgramServiceRevenueAmt01726313
IRS990/PYRevenuesLessExpensesAmt013474
IRS990/PYSalariesCompEmpBnftPaidAmt0545590
IRS990/PYTotalExpensesAmt02410324
IRS990/PYTotalRevenueAmt02423798
IRS990/ReconcilationRevenueExpnssAmt0-59255
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt01870080
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0198163
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0199259
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt0157300
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt0157300
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt01096
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt0640
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt0101
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt0226
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt0767
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt02830
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt02576360
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt02368266
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt02365123
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt0929967
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt01650057
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt09889773
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt01096
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt0640
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt0101
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt0226
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt0767
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt02830
IRS990ScheduleA/InvestmentIncomeCYPct00.00000
IRS990ScheduleA/InvestmentIncomePYPct00.01000
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.99970
IRS990ScheduleA/PublicSupportPY509Pct00.99970
IRS990ScheduleA/PublicSupportTotal509Amt010047073
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt02576360
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt02368266
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt02365123
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt01087267
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt01650057
IRS990ScheduleA/Total509Grp/TotalAmt010047073
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt02577456
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt02368906
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt02365224
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt01087493
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt01650824
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt010049903
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/ExpensesNotReportedAmt0856
IRS990ScheduleD/ExpensesSubtotalAmt02691711
IRS990ScheduleD/OtherExpensesIncludedAmt0856
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt03298
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt024333
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt027631
IRS990ScheduleD/RevenueSubtotalAmt02632456
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0BOOK / TAX DEPRECIATION DIFFERENCE 856
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 4, PART XII, LINE 2D
IRS990ScheduleD/TotalBookValueLandBuildingsAmt03298
IRS990ScheduleD/TotalExpensesPerForm990Amt02691711
IRS990ScheduleD/TotalRevenuePerForm990Amt02632456
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt02632456
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt02692567
IRS990ScheduleJ/AnyNonFixedPaymentsInd0false
IRS990ScheduleJ/BoardOrCommitteeApprovalInd0X
IRS990ScheduleJ/CompBasedOnRevenueOfFlngOrgInd0false
IRS990ScheduleJ/CompBsdNetEarnsFlngOrgInd0false
IRS990ScheduleJ/CompBsdNetEarnsRltdOrgsInd0false
IRS990ScheduleJ/CompBsdOnRevRelatedOrgsInd0false
IRS990ScheduleJ/EquityBasedCompArrngmInd0false
IRS990ScheduleJ/InitialContractExceptionInd0false
IRS990/ScheduleJRequiredInd0true
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt0118000
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0DONNIE NELSON
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0EXECUTIVE DIRECTOR
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt0118000
IRS990ScheduleJ/SeverancePaymentInd0false
IRS990ScheduleJ/SupplementalNonqualRtrPlanInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0ORGANIZATION & SPONSORSHIP OF LOCAL & STATEWIDE ATHLETIC EVENTS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1DONNIE NELSON 1188 VICTORIAN PLAZA CIRCLE SPARKS, NV 89431
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2MANAGEMENT REVIEWS AND APPROVES THE FORM 990 AND 990-T BEFORE IT IS FILED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3COMPENSATION FOR ALL EMPLOYEE'S, INCLUDING IT'S DIRECTORS, OF THE NIAA ARE SUBJECT TO THE STANDARD WAGE RATES AS PROVIDED BY THE STATE OF NEVADA FOR ITS EDUCATIONAL FACILITATORS. THE WAGE RATES ARE ALSO APPROVED AND RATIFIED BY THE BOARD OF CONTROL.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4COMPENSATION FOR ALL EMPLOYEE'S, INCLUDING IT'S DIRECTORS, OF THE NIAA ARE SUBJECT TO THE STANDARD WAGE RATES AS PROVIDED BY THE STATE OF NEVADA FOR ITS EDUCATIONAL FACILITATORS. THE WAGE RATES ARE ALSO APPROVED AND RATIFIED BY THE BOARD OF CONTROL.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5COPIES OF GOVERNING DOCUMENTS, COULD BE MADE AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6SECURITY 139,977 0 0 TROPHIES AND AWARDS 100,964 0 0 MISCELLANEOUS 90,701 0 0 TOURNAMENT DIRECTORS 57,230 0 0 INSURANCE 0 42,456 0 SPECIAL PROJECTS 0 35,285 0 HALL OF FAME 0 32,627 0 COMMISSIONER FEES 0 30,520 0 PRINTING AND PUBLICATIONS 0 29,061 0 SPONSORSHIP 0 20,000 0 EQUIPMENT LEASE 0 18,087 0 SUPPLIES 0 17,087 0 TELEPHONE 0 14,081 0 POSTAGE 0 8,182 0 BANK CHARGES 0 3,810 0 RULES EDUCATION 0 3,664 0 OFFICE MAINTENANCE 0 3,392 0 NASC EXPENSES 2,836 0 0 NATIONAL FEDERATION DUES 0 2,500 0 PART-TIME HELP 0 2,130 0 AWARD OF EXCELLENCE 0 2,038 0 BAD DEBTS 0 1,190 0 BOOK/TAX DIFFERENCE 856 0 0 TOTAL 392,564 266,110 0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7BOOK/TAX DIFFERENCE 856 BOOK/TAX DIFFERENCE -856
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 2, PART III, LINE 4D
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 9
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 15B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PART IX, LINE 24E
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7FORM 990, PART XI, LINE 9
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt01080135
IRS990/TotalAssetsEOYAmt0971353
IRS990/TotalAssetsGrp/BOYAmt01080135
IRS990/TotalAssetsGrp/EOYAmt0971353
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt01283757
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt01407954
IRS990/TotalFunctionalExpensesGrp/TotalAmt02691711
IRS990/TotalGrossUBIAmt055000
IRS990/TotalLiabilitiesBOYAmt0278436
IRS990/TotalLiabilitiesEOYAmt0228909
IRS990/TotalLiabilitiesGrp/BOYAmt0278436
IRS990/TotalLiabilitiesGrp/EOYAmt0228909
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0801699
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0742444
IRS990/TotalOtherProgSrvcExpenseAmt091557
IRS990/TotalProgramServiceExpensesAmt01407954
IRS990/TotalProgramServiceRevenueAmt01870080
IRS990/TotalReportableCompFromOrgAmt0216440
IRS990/TotalRevenueGrp/ExclusionAmt01096
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt02576360
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt02632456
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt055000
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt01080135
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0971353
IRS990/TravelGrp/ManagementAndGeneralAmt0116189
IRS990/TravelGrp/TotalAmt0116189
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationAssocInd0X
IRS990/UnrelatedBusIncmOverLimitInd0true
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt01188 VICTORIAN PLAZA CIRCLE
IRS990/USAddress/CityNm0SPARKS
IRS990/USAddress/StateAbbreviationCd0NV
IRS990/USAddress/ZIPCd089431
IRS990/VotingMembersGoverningBodyCnt011
IRS990/VotingMembersIndependentCnt011
IRS990/WebsiteAddressTxt0WWW.NIAA.COM
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02024-08-08 14:25:15Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0TIMOTHY JACKSON
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0EXECUTIVE DIRECTOR
ReturnHeader/BusinessOfficerGrp/PhoneNum07754531012
ReturnHeader/BusinessOfficerGrp/SignatureDt02024-08-06
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0NEVADA INTERSCHOLASTIC ACTIVITIES
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0ASSOCIATION
ReturnHeader/Filer/BusinessNameControlTxt0NEVA
ReturnHeader/Filer/EIN0880115760
ReturnHeader/Filer/PhoneNum07754531012
ReturnHeader/Filer/USAddress/AddressLine1Txt01188 VICTORIAN PLAZA CIRCLE
ReturnHeader/Filer/USAddress/CityNm0SPARKS
ReturnHeader/Filer/USAddress/StateAbbreviationCd0NV
ReturnHeader/Filer/USAddress/ZIPCd089431
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0880183378
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0OVIST & HOWARD CPA'S
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt07 COMMERCE CENTER DR
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0HENDERSON
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0NV
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd089014
ReturnHeader/PreparerPersonGrp/PhoneNum07024561300
ReturnHeader/PreparerPersonGrp/PreparationDt02024-09-10
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0ERIC LORENZ
ReturnHeader/ReturnTs02024-09-10T21:22:42-04:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02023-07-01

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2024 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$971,353
Liabilities
$228,909
Net assets
$742,444
Revenue
$2,632,456
Expenses
$2,691,711
Net income
-$59,255
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.02$0.16$0.87$2.68$2.56$0.12
2024Detailed filing. Detailed filing data is available for this year.$0.97$0.23$0.74$2.63$2.69$0.06
2024Summary only. Only limited summary data is available for this year.$0.97$0.23$0.74$2.63$2.69$0.06
2023Summary only. Only limited summary data is available for this year.$1.08$0.28$0.80$2.42$2.41$0.01
2022Summary only. Only limited summary data is available for this year.$0.95$0.16$0.79$2.42$2.01$0.41
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.50$0.12$0.38$1.14$1.18$0.03
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.60$0.19$0.41$1.70$1.59$0.11
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.44$0.14$0.31$1.92$1.80$0.13
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.40$0.22$0.18$1.79$1.76$0.03
2017Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.35$0.20$0.15$1.80$1.76$0.04
2016Summary only. Only limited summary data is available for this year.$0.40$0.30$0.10$1.73$1.77$0.05
2015Detailed filing. Detailed filing data is available for this year.$0.42$0.28$0.15$1.69$1.54$0.15
2014Detailed filing. Detailed filing data is available for this year.$0.28$0.29$0.00$1.79$1.74$0.04
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.25$0.29$0.05$1.61
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.29$0.24$0.05$1.65
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.37$0.27$0.11$1.59