Liabilities / Assets
50th percentile
Higher debt load relative to assets than 50% of similar nonprofits.
EIN 95-3600314 • 501(c)3 • Mankato, MN
Profile
Conduct a series of scholastic competitions for high school students designed to promote and reward academic achievements in most us states representing 3,000 schools and 30,000 students.
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
Liabilities / Assets
50th percentile
Higher debt load relative to assets than 50% of similar nonprofits.
Liabilities / Revenue
58th percentile
Higher debt load relative to revenue than 58% of similar nonprofits.
Net Margin
18th percentile
Higher net margin than 18% of similar nonprofits.
Top Officer Pay
86th percentile
Higher top officer pay than 86% of similar nonprofits.
Top officer pay equals 10.9% of source-year revenue.
Asset Growth
21st percentile
Faster asset growth than 21% of similar nonprofits.
Revenue Growth
38th percentile
Faster revenue growth than 38% of similar nonprofits.
Assets
Down$3,131,496
Down $222,289 (-6.6%) from 2023
Liabilities
Down$194,004
Down $1,061 (-0.5%) from 2023
Net Assets
Down$2,937,492
Down $221,228 (-7.0%) from 2023
Revenue
Up$1,553,530
Up $12,293 (+0.8%) from 2023
Expenses
Down$1,772,382
Down $62,592 (-3.4%) from 2023
Net Income
Up-$218,852
Up $74,885 (+25%) from 2023
Most recent year
2024 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.
Conduct a series of scholastic competitions for high school students designed to promote and reward academic achievement in most us states representing 3,000 schools and 30,000 students.
See page 2, part iii, line 1.
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Investments in Publicly Traded Securities | $1,691,401 | $1,739,043 | ▲ $47,642 |
| Savings and Temporary Cash Investments | $1,397,736 | $1,134,998 | ▼ $262,738 |
| Cash and Non-Interest-Bearing Accounts | $121,330 | $123,074 | ▲ $1,744 |
| Accounts Receivable | $111,485 | $106,133 | ▼ $5,352 |
| Prepaid Expenses and Deferred Charges | $15,185 | $2,662 | ▼ $12,523 |
| Total Assets | $3,353,785 | $3,131,496 | ▼ $222,289 |
| Other Assets Total | $16,648 | $25,586 | ▲ $8,938 |
| Liabilities | |||
| Accounts Payable and Accrued Expenses | $195,065 | $194,004 | ▼ $1,061 |
| Total Liabilities | $195,065 | $194,004 | ▼ $1,061 |
| Net Assets / Fund Balance | |||
| Net Assets Without Donor Restrictions | $3,158,720 | $2,925,492 | ▼ $233,228 |
| Net Assets With Donor Restrictions | - | $12,000 | - |
| Total Net Assets Fund Balance | $3,158,720 | $2,937,492 | ▼ $221,228 |
| Total Liabilities and Net Assets / Fund Balance | $3,353,785 | $3,131,496 | ▼ $222,289 |
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Equipment | - | $2,740 | $2,740 |
| Name | Title | Base | Total |
|---|---|---|---|
| Lester Martisko | Executive Di | $169,046 | $169,046 |
| Lester Martisko | Executive Director | $169,046 | $169,046 |
| Theresa Mckiernan | Curriculum D | $127,001 | $127,001 |
| Daniele Grigsby | Testing Dire | $110,400 | $110,400 |
| Name | Title |
|---|---|
| Bob Brezina | Co President |
| Dr Pam Lloyd | Co President |
| Keith Wenner | President |
| Mercedes Paxton | Secretary |
| Dr Brian Talbott | Treasurer |
| Line Item | Amount |
|---|---|
| Other Expenses | $1,307,117 |
| Salaries, Compensation, and Employee Benefits | $465,265 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Total Fundraising Expense | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Other Salaries and Wages | $327,882 | $81,970 | - | $409,852 |
| Information Technology | $241,905 | $621 | - | $242,526 |
| All Other Expenses | $198,248 | $191 | - | $198,439 |
| Fees for Services Management | $105,441 | $26,360 | - | $131,801 |
| Travel | $59,605 | $56,443 | - | $116,048 |
| Fees for Services Other | $95,614 | $411 | - | $96,025 |
| Other Expenses | $67,783 | - | - | $67,783 |
| Occupancy | $64,711 | $1,354 | - | $66,065 |
| Office Expenses | $32,742 | $3,973 | - | $36,715 |
| Payroll Taxes | $25,266 | $6,317 | - | $31,583 |
| Other Employee Benefits | $19,064 | $4,766 | - | $23,830 |
| Fees for Service Investment Mgmnt Fees | - | $14,565 | - | $14,565 |
| Fees for Services Legal | $11,634 | $2,908 | - | $14,542 |
| Fees for Services Accounting | $8,480 | $2,120 | - | $10,600 |
| Insurance | $7,501 | $1,876 | - | $9,377 |
| Advertising | $3,591 | - | - | $3,591 |
| Total Functional Expenses | $1,568,507 | $203,875 | $0 | $1,772,382 |
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
“The board reviews and discuss the 990 at its first meeting after the return is filed with the service center.”
“The matter of conflicts of interest is brought up at board meetings and any potential conflicts are discussed at that time and resolved according to policy directives. In addition, individuals hired as contractors are required to sign a formal engagement agreement which includes the obligation to disclose or avoid conflict of interest situations.”
“All employee and management compensation matters are discussed at scheduled board meetings. The administrative director signs a formal engagement agreement to perform management and administrative duties and compensation is set as part of the agreement which is updated every 5 years. Employee compensation is established by the board and the administrator. Pay raises are based on cost of living and merit considerations approved by board action.”
“The organization's governing documents are available upon request; however, no request was made in the current year.”
“Pentathlon development 45,078 0 0 meals 39,648 0 0 pentathlon nationals 34,615 0 0 grants to school district 27,924 0 0 credit card fees 21,235 0 0 supplies 12,516 0 0 competition fees 8,560 0 0 bad debt expense 5,372 0 0 apparel 2,788 0 0 bank charges 762 191 0 miscellaneous -250 0 0 total 198,248 191 0”
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/AccountantCompileOrReviewInd | 0 | true |
| IRS990/AccountsPayableAccrExpnssGrp/BOYAmt | 0 | 195065 |
| IRS990/AccountsPayableAccrExpnssGrp/EOYAmt | 0 | 194004 |
| IRS990/AccountsReceivableGrp/BOYAmt | 0 | 111485 |
| IRS990/AccountsReceivableGrp/EOYAmt | 0 | 106133 |
| IRS990/AcctCompileOrReviewBasisGrp/SeparateBasisFinclStmtInd | 0 | X |
| IRS990/ActivitiesConductedPrtshpInd | 0 | false |
| IRS990/ActivityOrMissionDesc | 0 | SEE PAGE 2, PART III, LINE 1. |
| IRS990/AdvertisingGrp/ProgramServicesAmt | 0 | 3591 |
| IRS990/AdvertisingGrp/TotalAmt | 0 | 3591 |
| IRS990/AllOtherContributionsAmt | 0 | 5370 |
| IRS990/AllOtherExpensesGrp/ManagementAndGeneralAmt | 0 | 191 |
| IRS990/AllOtherExpensesGrp/ProgramServicesAmt | 0 | 198248 |
| IRS990/AllOtherExpensesGrp/TotalAmt | 0 | 198439 |
| IRS990/BooksInCareOfDetail/PersonNm | 0 | KEITH WENNER |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 7123269589 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 41416 403RD AVE |
| IRS990/BooksInCareOfDetail/USAddress/CityNm | 0 | SAINT PETER |
| IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | MN |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 56082 |
| IRS990/BusinessRlnWith35CtrlEntInd | 0 | false |
| IRS990/BusinessRlnWithFamMemInd | 0 | false |
| IRS990/BusinessRlnWithOrgMemInd | 0 | false |
| IRS990/CashNonInterestBearingGrp/BOYAmt | 0 | 121330 |
| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 123074 |
| IRS990/ChangeToOrgDocumentsInd | 0 | false |
| IRS990/CollectionsOfArtInd | 0 | false |
| IRS990/CompensationFromOtherSrcsInd | 0 | false |
| IRS990/CompensationProcessCEOInd | 0 | false |
| IRS990/CompensationProcessOtherInd | 0 | true |
| IRS990/ConflictOfInterestPolicyInd | 0 | false |
| IRS990/ConservationEasementsInd | 0 | false |
| IRS990/ConsolidatedAuditFinclStmtInd | 0 | false |
| IRS990/CreditCounselingInd | 0 | false |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/CYContributionsGrantsAmt | 0 | 5370 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/CYInvestmentIncomeAmt | 0 | 61110 |
| IRS990/CYOtherExpensesAmt | 0 | 1307117 |
| IRS990/CYOtherRevenueAmt | 0 | 9689 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 1477361 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | -218852 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 465265 |
| IRS990/CYTotalExpensesAmt | 0 | 1772382 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 0 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 1553530 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | false |
| IRS990/DeductibleArtContributionInd | 0 | false |
| IRS990/DeductibleNonCashContriInd | 0 | false |
| IRS990/DelegationOfMgmtDutiesInd | 0 | false |
| IRS990/Desc | 0 | CONDUCTED A SERIES OF SCHOLASTIC COMPETITIONS FOR HIGH SCHOOL STUDENTS THROUGHT THE 50 US STATES. |
| IRS990/DescribedInSection501c3Ind | 0 | true |
| IRS990/DisregardedEntityInd | 0 | false |
| IRS990/DocumentRetentionPolicyInd | 0 | false |
| IRS990/DonorAdvisedFundInd | 0 | false |
| IRS990/DonorRestrictionNetAssetsGrp/EOYAmt | 0 | 12000 |
| IRS990/DonorRstrOrQuasiEndowmentsInd | 0 | false |
| IRS990/ElectionOfBoardMembersInd | 0 | false |
| IRS990/EmployeeCnt | 0 | 1 |
| IRS990/EmploymentTaxReturnsFiledInd | 0 | true |
| IRS990/EngagedInExcessBenefitTransInd | 0 | false |
| IRS990/ExpenseAmt | 0 | 1540583 |
| IRS990/FamilyOrBusinessRlnInd | 0 | false |
| IRS990/FederalGrantAuditRequiredInd | 0 | false |
| IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt | 0 | 2120 |
| IRS990/FeesForServicesAccountingGrp/ProgramServicesAmt | 0 | 8480 |
| IRS990/FeesForServicesAccountingGrp/TotalAmt | 0 | 10600 |
| IRS990/FeesForServicesLegalGrp/ManagementAndGeneralAmt | 0 | 2908 |
| IRS990/FeesForServicesLegalGrp/ProgramServicesAmt | 0 | 11634 |
| IRS990/FeesForServicesLegalGrp/TotalAmt | 0 | 14542 |
| IRS990/FeesForServicesManagementGrp/ManagementAndGeneralAmt | 0 | 26360 |
| IRS990/FeesForServicesManagementGrp/ProgramServicesAmt | 0 | 105441 |
| IRS990/FeesForServicesManagementGrp/TotalAmt | 0 | 131801 |
| IRS990/FeesForServicesOtherGrp/ManagementAndGeneralAmt | 0 | 411 |
| IRS990/FeesForServicesOtherGrp/ProgramServicesAmt | 0 | 95614 |
| IRS990/FeesForServicesOtherGrp/TotalAmt | 0 | 96025 |
| IRS990/FeesForSrvcInvstMgmntFeesGrp/ManagementAndGeneralAmt | 0 | 14565 |
| IRS990/FeesForSrvcInvstMgmntFeesGrp/TotalAmt | 0 | 14565 |
| IRS990/ForeignActivitiesInd | 0 | false |
| IRS990/ForeignFinancialAccountInd | 0 | false |
| IRS990/ForeignOfficeInd | 0 | false |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 0 | 36.92 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 1 | 36.92 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 2 | 36.92 |
| IRS990/Form990PartVIISectionAGrp/HighestCompensatedEmployeeInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/HighestCompensatedEmployeeInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/HighestCompensatedEmployeeInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 4 | X |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 0 | KEITH WENNER |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | DR PAM LLOYD |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | BOB BREZINA |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | MERCEDES PAXTON |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 4 | DR BRIAN TALBOTT |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 5 | DANIELE GRIGSBY |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 6 | LESTER MARTISKO |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 7 | THERESA MCKIERNAN |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 5 | 110400 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 6 | 169046 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 7 | 127001 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 0 | PRESIDENT |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | CO PRESIDENT |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | CO PRESIDENT |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | SECRETARY |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 4 | TREASURER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 5 | TESTING DIRE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 6 | EXECUTIVE DI |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 7 | CURRICULUM D |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | false |
| IRS990/FormationYr | 0 | 1981 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | false |
| IRS990/FSAuditedInd | 0 | false |
| IRS990/FundraisingActivitiesInd | 0 | false |
| IRS990/GamingActivitiesInd | 0 | false |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 5 |
| IRS990/GrantsToIndividualsInd | 0 | false |
| IRS990/GrantsToOrganizationsInd | 0 | false |
| IRS990/GrantToRelatedPersonInd | 0 | false |
| IRS990/GrossReceiptsAmt | 0 | 1553530 |
| IRS990/GroupReturnForAffiliatesInd | 0 | false |
| IRS990/IncludeFIN48FootnoteInd | 0 | false |
| IRS990/IndependentAuditFinclStmtInd | 0 | false |
| IRS990/IndependentVotingMemberCnt | 0 | 5 |
| IRS990/IndivRcvdGreaterThan100KCnt | 0 | 3 |
| IRS990/IndoorTanningServicesInd | 0 | false |
| IRS990/InfoInScheduleOPartIXInd | 0 | X |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InformationTechnologyGrp/ManagementAndGeneralAmt | 0 | 621 |
| IRS990/InformationTechnologyGrp/ProgramServicesAmt | 0 | 241905 |
| IRS990/InformationTechnologyGrp/TotalAmt | 0 | 242526 |
| IRS990/InsuranceGrp/ManagementAndGeneralAmt | 0 | 1876 |
| IRS990/InsuranceGrp/ProgramServicesAmt | 0 | 7501 |
| IRS990/InsuranceGrp/TotalAmt | 0 | 9377 |
| IRS990/InvestmentIncomeGrp/RelatedOrExemptFuncIncomeAmt | 0 | 61110 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 61110 |
| IRS990/InvestmentInJointVentureInd | 0 | false |
| IRS990/InvestmentsPubTradedSecGrp/BOYAmt | 0 | 1691401 |
| IRS990/InvestmentsPubTradedSecGrp/EOYAmt | 0 | 1739043 |
| IRS990/IRPDocumentCnt | 0 | 0 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LandBldgEquipAccumDeprecAmt | 0 | 2740 |
| IRS990/LandBldgEquipCostOrOtherBssAmt | 0 | 2740 |
| IRS990/LegalDomicileStateCd | 0 | SD |
| IRS990/LoanOutstandingInd | 0 | false |
| IRS990/LobbyingActivitiesInd | 0 | false |
| IRS990/LocalChaptersInd | 0 | false |
| IRS990/MaterialDiversionOrMisuseInd | 0 | false |
| IRS990/MembersOrStockholdersInd | 0 | false |
| IRS990/MethodOfAccountingAccrualInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | true |
| IRS990/MinutesOfGoverningBodyInd | 0 | true |
| IRS990/MissionDesc | 0 | CONDUCT A SERIES OF SCHOLASTIC COMPETITIONS FOR HIGH SCHOOL STUDENTS DESIGNED TO PROMOTE AND REWARD ACADEMIC ACHIEVEMENTS IN MOST US STATES REPRESENTING 3,000 SCHOOLS AND 30,000 STUDENTS. |
| IRS990/MoreThan5000KToIndividualsInd | 0 | false |
| IRS990/MoreThan5000KToOrgInd | 0 | false |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 3158720 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 2937492 |
| IRS990/NetUnrlzdGainsLossesInvstAmt | 0 | 4803 |
| IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt | 0 | 3158720 |
| IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt | 0 | 2925492 |
| IRS990/NoListedPersonsCompensatedInd | 0 | X |
| IRS990/NondeductibleContributionsInd | 0 | false |
| IRS990/OccupancyGrp/ManagementAndGeneralAmt | 0 | 1354 |
| IRS990/OccupancyGrp/ProgramServicesAmt | 0 | 64711 |
| IRS990/OccupancyGrp/TotalAmt | 0 | 66065 |
| IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt | 0 | 3973 |
| IRS990/OfficeExpensesGrp/ProgramServicesAmt | 0 | 32742 |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 36715 |
| IRS990/OfficerMailingAddressInd | 0 | false |
| IRS990/OperateHospitalInd | 0 | false |
| IRS990/Organization501c3Ind | 0 | X |
| IRS990/OrganizationFollowsFASB117Ind | 0 | X |
| IRS990/OtherAssetsTotalGrp/BOYAmt | 0 | 16648 |
| IRS990/OtherAssetsTotalGrp/EOYAmt | 0 | 25586 |
| IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt | 0 | 4766 |
| IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt | 0 | 19064 |
| IRS990/OtherEmployeeBenefitsGrp/TotalAmt | 0 | 23830 |
| IRS990/OtherExpensesGrp/Desc | 0 | CIRRICULUM |
| IRS990/OtherExpensesGrp/Desc | 1 | TESTING |
| IRS990/OtherExpensesGrp/Desc | 2 | AWARDS AND SCHOLARSHIPS |
| IRS990/OtherExpensesGrp/Desc | 3 | CHARTER PAYMENTS |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 0 | 129538 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 1 | 86552 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 2 | 82950 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 3 | 67783 |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 129538 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 86552 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 82950 |
| IRS990/OtherExpensesGrp/TotalAmt | 3 | 67783 |
| IRS990/OtherRevenueMiscGrp/BusinessCd | 0 | 900099 |
| IRS990/OtherRevenueMiscGrp/Desc | 0 | OTHER INCOME |
| IRS990/OtherRevenueMiscGrp/ExclusionAmt | 0 | 9689 |
| IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt | 0 | 9689 |
| IRS990/OtherRevenueTotalAmt | 0 | 9689 |
| IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt | 0 | 81970 |
| IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt | 0 | 327882 |
| IRS990/OtherSalariesAndWagesGrp/TotalAmt | 0 | 409852 |
| IRS990/PartialLiquidationInd | 0 | false |
| IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt | 0 | 6317 |
| IRS990/PayrollTaxesGrp/ProgramServicesAmt | 0 | 25266 |
| IRS990/PayrollTaxesGrp/TotalAmt | 0 | 31583 |
| IRS990/PoliticalCampaignActyInd | 0 | false |
| IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt | 0 | 15185 |
| IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt | 0 | 2662 |
| IRS990/PrincipalOfficerNm | 0 | KEITH WENNER |
| IRS990/PriorPeriodAdjustmentsAmt | 0 | -7179 |
| IRS990/ProfessionalFundraisingInd | 0 | false |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 0 | 611710 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 1 | 611710 |
| IRS990/ProgramServiceRevenueGrp/Desc | 0 | TESTING MATERIALS |
| IRS990/ProgramServiceRevenueGrp/Desc | 1 | COMPETITION |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 1398176 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 1 | 79185 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 0 | 1398176 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 1 | 79185 |
| IRS990/ProgSrvcAccomActy2Grp/Desc | 0 | PROVIDE FINANCIAL SUPPORT TO SCHOOL DISTRICTS THROUGHOUT THE UNITED STATES. |
| IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt | 0 | 27924 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990/PYContributionsGrantsAmt | 0 | 7373 |
| IRS990/PYExcessBenefitTransInd | 0 | false |
| IRS990/PYInvestmentIncomeAmt | 0 | 51992 |
| IRS990/PYOtherExpensesAmt | 0 | 1392961 |
| IRS990/PYOtherRevenueAmt | 0 | 9357 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 1472515 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | -293737 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 442013 |
| IRS990/PYTotalExpensesAmt | 0 | 1834974 |
| IRS990/PYTotalRevenueAmt | 0 | 1541237 |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | -218852 |
| IRS990/RelatedEntityInd | 0 | false |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990/ReportInvestmentsOtherSecInd | 0 | false |
| IRS990/ReportLandBuildingEquipmentInd | 0 | true |
| IRS990/ReportOtherAssetsInd | 0 | false |
| IRS990/ReportOtherLiabilitiesInd | 0 | false |
| IRS990/ReportProgramRelatedInvstInd | 0 | false |
| IRS990/SavingsAndTempCashInvstGrp/BOYAmt | 0 | 1397736 |
| IRS990/SavingsAndTempCashInvstGrp/EOYAmt | 0 | 1134998 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt | 0 | 5370 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt | 0 | 7373 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt | 0 | 19379 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt | 0 | 49654 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt | 0 | 11575 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt | 0 | 93351 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt | 0 | 45193 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt | 0 | 47944 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt | 0 | 93137 |
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| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt | 0 | 1524507 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt | 0 | 1440315 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt | 0 | 1505763 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt | 0 | 1296403 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt | 0 | 7305459 |
| IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearAmt | 0 | 9689 |
| IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearMinus1YearAmt | 0 | 9357 |
| IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/TotalAmt | 0 | 19046 |
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| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt | 0 | 47944 |
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| IRS990ScheduleA/InvestmentIncomePYPct | 0 | 0.02000 |
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| IRS990ScheduleA/PublicSupportCY509Pct | 0 | 0.98760 |
| IRS990ScheduleA/PublicSupportPY509Pct | 0 | 0.98130 |
| IRS990ScheduleA/PublicSupportTotal509Amt | 0 | 7417856 |
| IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind | 0 | X |
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| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt | 0 | 1541237 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt | 0 | 1459694 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt | 0 | 1555417 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt | 0 | 1307978 |
| IRS990ScheduleA/Total509Grp/TotalAmt | 0 | 7417856 |
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| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt | 0 | 1541237 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt | 0 | 1459694 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt | 0 | 1600610 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt | 0 | 1355922 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt | 0 | 7510993 |
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| IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt | 0 | 2740 |
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| IRS990ScheduleJ/CompBsdOnRevRelatedOrgsInd | 0 | false |
| IRS990ScheduleJ/EquityBasedCompArrngmInd | 0 | false |
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| IRS990/ScheduleJRequiredInd | 0 | true |
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| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm | 0 | LESTER MARTISKO |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt | 0 | EXECUTIVE DIRECTOR |
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| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | THE BOARD REVIEWS AND DISCUSS THE 990 AT ITS FIRST MEETING AFTER THE RETURN IS FILED WITH THE SERVICE CENTER. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | THE MATTER OF CONFLICTS OF INTEREST IS BROUGHT UP AT BOARD MEETINGS AND ANY POTENTIAL CONFLICTS ARE DISCUSSED AT THAT TIME AND RESOLVED ACCORDING TO POLICY DIRECTIVES. IN ADDITION, INDIVIDUALS HIRED AS CONTRACTORS ARE REQUIRED TO SIGN A FORMAL ENGAGEMENT AGREEMENT WHICH INCLUDES THE OBLIGATION TO DISCLOSE OR AVOID CONFLICT OF INTEREST SITUATIONS. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | ALL EMPLOYEE AND MANAGEMENT COMPENSATION MATTERS ARE DISCUSSED AT SCHEDULED BOARD MEETINGS. THE ADMINISTRATIVE DIRECTOR SIGNS A FORMAL ENGAGEMENT AGREEMENT TO PERFORM MANAGEMENT AND ADMINISTRATIVE DUTIES AND COMPENSATION IS SET AS PART OF THE AGREEMENT WHICH IS UPDATED EVERY 5 YEARS. EMPLOYEE COMPENSATION IS ESTABLISHED BY THE BOARD AND THE ADMINISTRATOR. PAY RAISES ARE BASED ON COST OF LIVING AND MERIT CONSIDERATIONS APPROVED BY BOARD ACTION. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | THE ORGANIZATION'S GOVERNING DOCUMENTS ARE AVAILABLE UPON REQUEST; HOWEVER, NO REQUEST WAS MADE IN THE CURRENT YEAR. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | PENTATHLON DEVELOPMENT 45,078 0 0 MEALS 39,648 0 0 PENTATHLON NATIONALS 34,615 0 0 GRANTS TO SCHOOL DISTRICT 27,924 0 0 CREDIT CARD FEES 21,235 0 0 SUPPLIES 12,516 0 0 COMPETITION FEES 8,560 0 0 BAD DEBT EXPENSE 5,372 0 0 APPAREL 2,788 0 0 BANK CHARGES 762 191 0 MISCELLANEOUS -250 0 0 TOTAL 198,248 191 0 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990, PAGE 6, PART VI, LINE 11B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990, PAGE 6, PART VI, LINE 12C |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990, PAGE 6, PART VI, LINE 15B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990, PAGE 6, PART VI, LINE 19 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | FORM 990, PART IX, LINE 24E |
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| IRS990/SignificantChangeInd | 0 | false |
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| IRS990/SubjectToProxyTaxInd | 0 | false |
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| IRS990/TaxablePartyNotificationInd | 0 | false |
| IRS990/TaxExemptBondsInd | 0 | false |
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| IRS990/TotalAssetsEOYAmt | 0 | 3131496 |
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| IRS990/TotalAssetsGrp/EOYAmt | 0 | 3131496 |
| IRS990/TotalCompGreaterThan150KInd | 0 | true |
| IRS990/TotalContributionsAmt | 0 | 5370 |
| IRS990/TotalEmployeeCnt | 0 | 1 |
| IRS990/TotalFunctionalExpensesGrp/FundraisingAmt | 0 | 0 |
| IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt | 0 | 203875 |
| IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt | 0 | 1568507 |
| IRS990/TotalFunctionalExpensesGrp/TotalAmt | 0 | 1772382 |
| IRS990/TotalGrossUBIAmt | 0 | 0 |
| IRS990/TotalLiabilitiesBOYAmt | 0 | 195065 |
| IRS990/TotalLiabilitiesEOYAmt | 0 | 194004 |
| IRS990/TotalLiabilitiesGrp/BOYAmt | 0 | 195065 |
| IRS990/TotalLiabilitiesGrp/EOYAmt | 0 | 194004 |
| IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt | 0 | 3158720 |
| IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt | 0 | 2937492 |
| IRS990/TotalProgramServiceExpensesAmt | 0 | 1568507 |
| IRS990/TotalProgramServiceRevenueAmt | 0 | 1477361 |
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| IRS990/TotalRevenueGrp/ExclusionAmt | 0 | 9689 |
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| IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt | 0 | 3131496 |
| IRS990/TravelGrp/ManagementAndGeneralAmt | 0 | 56443 |
| IRS990/TravelGrp/ProgramServicesAmt | 0 | 59605 |
| IRS990/TravelGrp/TotalAmt | 0 | 116048 |
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| IRS990/TypeOfOrganizationCorpInd | 0 | X |
| IRS990/UnrelatedBusIncmOverLimitInd | 0 | false |
| IRS990/USAddress/AddressLine1Txt | 0 | 41416 403RD AVE |
| IRS990/USAddress/CityNm | 0 | SAINT PETER |
| IRS990/USAddress/StateAbbreviationCd | 0 | MN |
| IRS990/USAddress/ZIPCd | 0 | 56082 |
| IRS990/VotingMembersGoverningBodyCnt | 0 | 5 |
| IRS990/VotingMembersIndependentCnt | 0 | 5 |
| IRS990/WebsiteAddressTxt | 0 | WWW.USAD.ORG |
| IRS990/WhistleblowerPolicyInd | 0 | false |
| ReturnHeader/BuildTS | 0 | 2025-03-06 01:10:19Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | true |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | KEITH WENNER |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | PRESIDENT |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 7123269589 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2025-11-05 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | UNITED STATES ACADEMIC |
| ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt | 0 | DECATHLON ASSOCIATION |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | UNIT |
| ReturnHeader/Filer/EIN | 0 | 953600314 |
| ReturnHeader/Filer/PhoneNum | 0 | 7123269589 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | PO BOX 4351 |
| ReturnHeader/Filer/USAddress/CityNm | 0 | MANKATO |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | MN |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 56002 |
| ReturnHeader/IRSResponsiblePrtyInfoCurrInd | 0 | true |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 411737358 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | BURKHARDT & BURKHARDT LTD |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | 430 S BROAD ST STE 100 |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | MANKATO |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | MN |
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