2015-02-11T07:53:05-06:00 2014-06-30 231311005 BOYER & RITTER 211 HOUSE AVENUE CAMP HILL PA 17011 990 2013-07-01 231382410 PENNSYLVANIA INTERSCHOLASTIC ATHLETIC ASSOCIATION INC PENN 7176970374 550 GETTYSBURG ROAD PO BOX 2008 MECHANICSBURG PA 170550708 ROBERT A LOMBARDI SECRETARY 7176970374 2015-02-09 1 MATTHEW WILDASIN P00795734 7177617210 2013 2016-02-25 16:41:14Z ROBERT A LOMBARDI 550 GETTYSBURG ROAD PO BOX 2088 MECHANICSBURG PA 170550708 12340617 0 X WWW.PIAA.ORG X 1978 PA THE PURPOSES OF PIAA, AS SET FORTH IN ARTICLE II OF ITS CONSTITUTION, ARE: (1) TO ORGANIZE, DEVELOP, AND DIRECT AN INTERSCHOLASTIC ATHLETIC PROGRAM WHICH WILL PROMOTE, PROTECT, AND CONSERVE THE HEALTH AND PHYSICAL WELFARE OF ALL PARTICIPANTS; (2) TO FORMULATE AND MAINTAIN POLICIES THAT WILL SAFEGUARD THE EDUCATIONAL VALUES OF INTERSCHOLASTIC ATHLETICS AND CULTIVATE THE HIGH IDEALS OF GOOD SPORTSMANSHIP; AND (3) TO PROMOTE UNIFORMITY OF STANDARDS IN ALL INTERSCHOLASTIC ATHLETIC COMPETITION. 32 32 22 200 666303 361904 737199 778559 9802464 10290937 41778 46284 553209 691741 11134650 11807521 0 0 0 0 1911281 1812699 217616 243481 287571 8551016 9329801 10679913 11385981 454737 421540 5788177 6163972 1713652 1652652 4074525 4511320 X THE PURPOSES OF PIAA, AS SET FORTH IN ARTICLE II OF ITS CONSTITUTION, ARE: (1) TO ORGANIZE, DEVELOP, AND DIRECT AN INTERSCHOLASTIC ATHLETIC PROGRAM WHICH WILL PROMOTE, PROTECT, AND CONSERVE THE HEALTH AND PHYSICAL WELFARE OF ALL PARTICIPANTS; (2) TO FORMULATE AND MAINTAIN POLICIES THAT WILL SAFEGUARD THE EDUCATIONAL VALUES OF INTERSCHOLASTIC ATHLETICS AND CULTIVATE THE HIGH IDEALS OF GOOD SPORTSMANSHIP; AND (3) TO PROMOTE UNIFORMITY OF STANDARDS IN ALL INTERSCHOLASTIC ATHLETIC COMPETITION. PIAA BELIEVES THAT THE STUDENT-ATHLETE IS BEST SERVED BY A SYSTEM WHICH EMPHASIZES THE AMATEUR, EDUCATIONAL, AND CHARACTER-BUILDING ASPECTS OF HIGH SCHOOL SPORTS AND RECOGNIZES THAT ATHLETICS IS NOT THE DRIVING FORCE. THE STUDENTS ARE IN HIGH SCHOOL PRIMARILY TO OBTAIN AN EDUCATION. 0 0 7718054 8867145 ORGANIZED AND OPERATED STATEWIDE CHAMPIONSHIPS IN THE SPORTS OF BASEBALL, BASKETBALL, CROSS COUNTRY, FIELD HOCKEY, FOOTBALL, GOLF, LACROSSE, SOCCER, SOFTBALL, SWIMMING AND DIVING, TENNIS, TRACK AND FIELD, VOLLEYBALL, AND WRESTLING. APPROXIMATELY 350,000 GIRLS AND BOYS PARTICIPATED IN THESE SPORTS LEADING UP TO STATEWIDE CHAMPIONSHIPS. 1124655 560746 PROVIDED APPROXIMATELY 1,422 MEMBER SCHOOLS SERVICES SUCH AS HOSTING VARIOUS MEETING AND TRAINING SEMINARS, PUBLICATION AND DISTRIBUTION OF THE PIAA HANDBOOK WHICH CONTAINS THE CONSTITUTION, BY-LAWS, POLICIES AND PROCEDURES, RULES AND REGULATIONS, MASTER SCHOOLS LIST AND OTHER INFORMATION; DISTRIBUTION OF PIAA CALENDAR, LEGAL DEFENSE OF CHALLENGES TO ELIGIBILITY RULES, PROVIDING MEMBER SCHOOL FORMS, CATASTROPHIC ACCIDENT INSURANCE, PUBLIC RELATIONS, AND VARIOUS OTHER MEMBER SCHOOL SERVICES. 936080 863046 REGISTERED APPROXIMATELY 13,882 OFFICIALS FOR THE VARIOUS INTERSCHOLASTIC SPORTS IN PENNSYLVANIA, PROVIDED OFFICIATING SUPPLIES, RULES INTERPRETATIONS, RULES BOOKS, TESTING AND OTHER SUPPORT FOR REGISTERED SPORTS OFFICIALS. 143252 ENHANCE THE IMAGE AND EFFECTIVENESS OF HIGH SCHOOL COACHES TO IMPROVE, PRESERVE, AND PROMOTE INTERSCHOLASTIC ATHLETICS IN PENNSYLVANIA. 28609 OTHER PROGRAMS MAINTAINED BY PIAA INCLUDE SPORTS MEDICINE AND SPORTSMANSHIP, INCLUDING THE AWARDING OF SPORTSMANSHIP SCHOLARSHIPS, AND THE PIAA FOUNDATION. 171861 9950650 1 1 0 1 0 0 0 0 0 0 1 0 0 0 1 1 1 0 0 0 0 0 0 1 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 0 0 0 0 1 1 0 0 0 1 585 0 1 22 1 1 1 0 0 0 0 0 0 0 0 0 X 32 32 0 0 0 0 1 1 1 1 1 0 0 1 1 1 1 1 1 1 1 0 PA X X GREGORY G BILLER DIR BUSINESS AF 7176970374 550 GETTYSBURG ROAD PO BOX 2008 MECHANICSBURG PA 170550708 JAMES T ZACK PRESIDENT & DIRECTOR 12.00 X X 7283 0 0 DR RANDY A IRESON DIRECTOR 1.00 X 862 0 0 RONALD H KENNEDY DIRECTOR 10.00 X 8877 0 0 VIRGIL R PALUMBO DIRECTOR 6.00 X 4146 0 0 FRANCIS M MAJIKES VICE PRESIDENT & DIRECTOR 20.00 X X 7593 0 0 JOHN B FULLEN SR DIRECTOR 5.00 X 2336 0 0 MICHAEL A GAVLIK DIRECTOR 3.00 X 880 0 0 WALTER J BLUCAS DIRECTOR 20.00 X 10356 0 0 JAMES B MANNERS TREASURER & DIRECTOR 15.00 X X 5184 0 0 ROBERT B COLEMAN DIRECTOR 15.00 X 10834 0 0 MICHAEL W HAWKINS DIRECTOR 5.00 X 1767 0 0 DAVID A CRUMRINE DIRECTOR 15.00 X 6547 0 0 RONALD J KANASKIE DIRECTOR 3.00 X 1110 0 0 JOHN J TOMMASINI DIRECTOR 2.00 X 71 0 0 DR MICHAEL A BARBER DIRECTOR 10.00 X 6754 0 0 DEAN M ROSSI DIRECTOR 10.00 X 2887 0 0 DR EMILIE M LONARDI DIRECTOR 1.00 X 256 0 0 ELISABETH M WILSON DIRECTOR 5.00 X 4208 0 0 TERRY M DIEHL DIRECTOR 2.00 X 1283 0 0 DR PETER P IACINO DIRECTOR 5.00 X 9120 0 0 GAYLE L HUFFMAN DIRECTOR 1.00 X 467 0 0 ROBERT J TAYLOR DIRECTOR 3.00 X 3456 0 0 DAVID F BITTING DIRECTOR 5.00 X 4267 0 0 NATHAN MAINS DIRECTOR 1.00 X 0 0 0 JULIE K SWARTFAGER DIRECTOR 0.50 X 0 0 0 ROBERT F HARTMAN JR DIRECTOR 15.00 X 1070 0 0 GERALD B SCHWILLE DIRECTOR 2.00 X 1556 0 0 BETH L SCHULZE DIRECTOR 1.00 X 1203 0 0 DR BART ROCCO DIRECTOR 0.50 X 1000 0 0 SCOTT M SELTZER DIRECTOR 5.00 X 777 0 0 SCOTT D HEINAUER DIRECTOR 5.00 X 1013 0 0 DOUGLAS M BOHANNON DIRECTOR 5.00 X 6451 0 0 GREGORY G BILLER DIR. BUSINESS AFFAIRS 45.00 X 81304 0 33746 ROBERT A LOMBARDI EXECUTIVE DIRECTOR 50.00 X 140883 0 43384 335801 0 77130 1 0 1 0 MCNEES WALLACE & NURICK LLC 100 PINE STREET HARRISBURG PA 17108 LEGAL SERVICES 137399 1 778559 174242 778559 CHAMPIONSHIPS 611710 8679191 8679191 OFFICIALS REGISTRATION 611710 760174 760174 MEMBERSHIP DUES & ASSESSMENTS 900099 429005 429005 TOURNAMENT TELEVISIONS BROADCAST 515100 164810 164810 FORMS AND PUBLICATIONS 611710 96853 96853 160904 160904 10290937 34927 34927 17400 17400 8038 0 8038 8038 8038 11357 0 11357 11357 11357 819799 533096 286703 286703 ADVERTISING - PROGRAMS 541800 320036 320036 ADVERTISING - WEBSITE 541800 40365 40365 ADVERTISING - TV 541800 15000 15000 4199 4199 379600 11807521 10290937 666303 71722 222187 141755 73766 6666 1048236 827453 209408 11375 163085 131501 31584 281802 227663 54139 97389 78528 18861 314093 204740 109353 73033 73033 16248 16248 243481 243481 18009 18009 222575 181249 41326 126326 76163 50163 159264 114730 44534 58347 45381 12966 284400 234732 49668 86200 62812 23388 328350 297032 31318 UNRELATED BUSINESS INCO 120260 120260 CHAMPIONSHIPS 6602541 6602541 BOARD EXPENSES 321603 217082 96481 8040 CHAMPIONSHIPS BALLS PRO 174242 174242 424310 333046 91264 11385981 9950650 1147760 287571 3825252 4667006 212439 212422 5770 76522 73951 87639 2419395 1712589 728661 706806 939326 403475 2778 10102 5788177 6163972 546918 522951 974157 939115 192577 190586 1713652 1652652 X 4074525 4511320 4074525 4511320 5788177 6163972 421540 15255 0 X X 0 1 X 1 0 X 731267 804752 706694 737199 778559 3758471 9304783 9416015 9634141 9802464 10290937 48448340 10036050 10220767 10340835 10539663 11069496 52206811 0 0 0 52206811 193678 176335 148739 163637 60365 742754 118117 118004 102837 105773 238857 683588 311795 294339 251576 269410 299222 1426342 10347845 10515106 10592411 10809073 11368718 53633153 0.97340 0.97280 0.02660 0.02720 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 0 0 0 0 0 0 0 1 16248 16248 0 PART II-B, LINE 1: THE ASSOCIATION RETAINS LEGISLATIVE COUNSEL TO MONITOR PROPOSED AND/OR EXISTING LEGISLATION THAT MAY HAVE AN IMPACT ON THE MEMBER SCHOOLS OR THE OPERATIONS OF THE ORGANIZATION. ON AN AS NEEDED BASIS, LEGISLATIVE COUNSEL HAS DIRECT CONTACT WITH LEGISLATORS TO ADVISE ON CERTAIN RAMIFICATIONS OF PROPOSED BILLS OR THE IMPACT OTHER EXISTING LEGISLATION IS HAVING ON THE ORGANIZATION. THE PENNSYLVANIA ATHLETC OVERSIGHT COMMITTEE, WHICH IS COMPRISED OF STATE LEGISLATORS, REVIEWS THE ACTIVITIES OF THE ASSOCIATION AND ITS COMPLIANCE WITH CERTAIN STANDARDS SET FORTH IN PA ACT 91 OF 2000, REQUIRING THE ORGANIZATION AND ITS LEGISLATIVE COUNSEL TO HAVE DIRECT CONTACT WITH THE LEGISLATORS ON THE COMMITTEE. THE TOTAL PAID TO THE OUTSIDE LEGISLATIVE COUNSEL DURING THE 2013-2014 YEAR WAS $32,496 OF WHICH AN ESTIMATED $16,248, OR LESS THAN 1% OF TOTAL ORGANIZATION EXPENDITURES, WAS ASSOCIATED WITH DIRECT CONTACT WITH LEGISLATORS. 91134 91134 1304097 1304097 1024164 1024164 1712589 -1712589 706806 ACCRUED COMPENSATED ABSENCES 188686 CUSTOMER DEPOSITS 1900 190586 X 11398618 15255 15255 11383363 424158 424158 11807521 10961823 0 10961823 424158 424158 11385981 PART X, LINE 2: INCOME TAXES: THE INTERNAL REVENUE SERVICE HAS DETERMINED THAT THE ASSOCIATION IS AN EXEMPT ORGANIZATION UNDER SECTION 501(C)(3) AND IS EXEMPT FROM FEDERAL INCOME TAX ON ACTIVITIES RELATED TO ITS EXEMPT PURPOSE. ACCORDINGLY, INCOME TAXES, IF ANY, ARE RECORDED ONLY WHEN INCOME IS EARNED ON ACTIVITIES NOT RELATED TO THE ASSOCIATION'S TAX-EXEMPT PURPOSES. THE ASSOCIATION FOLLOWS THE PROVISIONS OF FASB'S INCOME TAX TOPIC OF THE ASC WHICH REQUIRES AN ASSESSMENT OF THE ASSOCIATION'S EXPOSURE TO INCOME TAXES AT THE ENTITY LEVEL AS A RESULT OF UNCERTAIN TAX POSITIONS TAKEN IN CURRENT AND PREVIOUSLY-FILED TAX RETURNS. EXAMPLES OF TAX POSITIONS TAKEN AT THE ENTITY LEVEL INCLUDE CONTINUING QUALIFICATION AS A TAX-EXEMPT ORGANIZATION AND WHETHER THERE IS ANY TAXABLE UNRELATED BUSINESS INCOME ACTIVITIES CONDUCTED. ANY TAX BENEFITS ASSOCIATED WITH UNCERTAIN TAX POSITIONS THAT ARE IN EXCESS OF A REALIZATION THRESHOLD MUST BE RECORDED AS A LIABILITY FOR UNRECOGNIZED TAX BENEFITS IN THE FINANCIAL STATEMENTS, ALONG WITH ANY ASSOCIATED INTEREST AND PENALTIES. PRESENTLY, MANAGEMENT BELIEVES THAT IT IS MORE LIKELY THAN NOT THAT ITS TAX POSITIONS WILL BE SUSTAINED UPON EXAMINATION, INCLUDING ANY APPEALS AND LITIGATION, AND THEREFORE BELIEVES THAT THE ASSOCIATION HAS NO EXPOSURE TO INCOME TAXES FROM UNCERTAIN TAX POSITIONS. TAX YEARS BEGINNING AFTER JUNE 30, 2011, ARE OPEN TO EXAMINATION PART XI, LINE 4B - OTHER ADJUSTMENTS: BALLS PROVIDED FOR CHAMPIONSHIPS BY CORPORATE SPONSORS 174,242. ADVERTISING REVENUE PROGRAMS NETTED AGAINST COMMISSION EXPENSE FOR BOOK 129,388. SPONSORSHIP CONTRIBUTIONS NETTED AGAINST COMMISSION EXPENSE FOR BOOK 114,093. VALUE OF COMPLIMENARY ADS TO VENDORS AND SUPPLIERS INCLUDED IN AD REVENUE 6,435. PART XII, LINE 4B - OTHER ADJUSTMENTS: CHAMPIONSHIP EXPENSES - GAME BALLS 174,242. COMMISSION EXPENSE - PROGRAM ADVERTISING NETTED AGAINST REVENUE FOR BOOK 129,388. COMMISSION EXPENSE - SPONSORSHIPS NETTED AGAINST REVENUE FOR BOOK 114,093. COMPLIMENTARY ADS INCLUDED IN SPONSORSHIP EXPENSES 6,435. X X X 1 MARKET STREET SPORTS GROUP LLC 629 NORTH MARKET STREET LANCASTER PA 17603 SOLICITS SPONSORS FOR STATEWIDE TOURNAMENTS 1 564212 114093 450119 ROYAL PUBLISHING INC 7620 N HARKER DRIVE PEORIA IL 616151849 ADVERTISING FOR CHAMPIONSHIP PROGRAMS 1 161735 129388 32347 725947 243481 482466 PA SCHEDULE G, PART I, LINE 2B, COLUMN (V) MARKET STREET SPORTS GROUP, LLC, RETAINS A 30% COMMISSION ON PAYMENTS FROM CORPORATE SPONSORS OBTAINED FOR STATEWIDE TOURNAMENTS AND PAYS THE NET AMOUNT TO THE ORGANIZATION. ROYAL PUBLISHING, INC., RETAINS 80% OF PROCEEDS FROM THE SALE OF ADVERTISING IN CHAMPIONSHIP PROGRAMS AND PAYS 20% OF THE GROSS PROCEEDS TO THE ORGANIZATION. FROM ITS SHARE OF THE PROCEEDS, ROYAL PUBLISHING, INC. DIRECTLY PAYS ALL PRINTING AND OTHER PRODUCTION CHARGES ASSOCIATED WITH THE ADVERTISING PAGES IT SELLS. X X X X 0 0 0 0 0 0 0 0 0 ROBERT A LOMBARDI EXECUTIVE DIRECTOR 132499 0 0 0 8384 0 25366 0 18018 0 184267 0 0 0 X NEW BALLS FOR 4 174242 RETAIL COST AS SPECI 0 0 0 FORM 990, PART VI, SECTION A, LINE 6 ALL PUBLIC HIGH SCHOOLS, INTERMEDIATE SCHOOLS, JUNIOR HIGH SCHOOLS, AND MIDDLE SCHOOLS, WHICH ARE ACCREDITED BY THE PENNSYLVANIA DEPARTMENT OF EDUCATION, AND ALL CHARTER SCHOOLS AND PRIVATE SCHOOLS WITHIN PENNSYLVANIA, MEETING MEMBERSHIP REQUIREMENTS, ARE ELIGIBLE FOR MEMBERSHIP IN PIAA. PIAA MEMBER SCHOOLS MUST SPONSOR AT LEAST ONE TEAM. FORM 990, PART VI, SECTION A, LINE 7A THE BOARD OF DIRECTORS IS COMPRISED OF: 1. ONE OR MORE REPRESENTATIVES FROM EACH OF THE 12 PIAA DISTRICTS. EACH DISTRICT IS ENTITLED TO ONE REPRESENTATIVE FOR THE FIRST 50 MEMBER SENIOR HIGH SCHOOLS OR FRACTION THEREOF AND ADDITIONAL MEMBERS FOR EACH 50 ADDITIONAL MEMBER SENIOR HIGH SCHOOLS OR MAJOR FRACTION THEREOF. THE CURRENT BOARD HAD 18 MEMBERS REPRESENTING THE 12 DISTRICTS. 2. ONE MEMBER AT LARGE ELECTED BY AND FROM THE JUNIOR HIGH/MIDDLE SCHOOLS' REPRESENTATIVES OF THE DISTRICT COMMITTEES. 3. TWO REPRESENTATIVES OF THE PENNSYLVANIA SCHOOL BOARDS ASSOCIATION (PSBA). 4. A REPRESENTATIVE OF THE PENNSYLVANIA ASSOCIATION OF SCHOOL ADMINISTRATIORS (PASA). 5. A REPRESENTATIVE OF THE PENNSYLVANIA ASSOCIATION OF SECONDARY SCHOOL PRINCIPALS (PASSP). 7. A REPRESENTATIVE OF THE PENNSYLVANIA STATE ATHLETIC DIRECTORS' ASSOCIATION (PSADA). 8. A REPRESENTATIVE OF THE PENNSYLVANIA COACHES' ASSOCIATION (PCA). 9. A FEMALE OFFICIAL ELECTED BY THE FEMALE OFFICIALS MEMBERS OF THE DISTRICT COMMITTEES AND A MALE OFFICIAL ELECTED BY THE MALE OFFICIALS MEMBERS OF THE DISTRICT COMMITTEES. 10. CHAIRPERSON OF THE GIRLS' ATHLETICS STEERING COMMITTEE. 11. CHAIRPERSON OF THE PRIVATE SCHOOLS' STEERING COMMITTEE. 12. A REPRESENTATIVE OF THE PENNSYLVANIA DEPARTMENT OF EDUCATION (PDE), APPOINTED BY THE SECRETARY OF THE DEPARTMENT OF EDUCATION. 13. ONE FEMALE AND ONE MALE REPRESENTATIVE, SELECTED BY AND FROM THE PARENTS' ADVISORY COMMITTEE. SEE PIAA CONSTITUTION FOR ADDITIONAL REQUIREMENTS FOR ABOVE CATAGORIES OF BOARD MEMBERS. FORM 990, PART VI, SECTION A, LINE 7B AMENDMENTS TO THE PIAA CONSTITUTION MUST BE APPROVED EITHER BY TWO-THIRDS OF THE SCHOOLS VOTING OR BY A MAJORITY OF THE TOTAL MEMBERSHIP. FORM 990, PART VI, SECTION B, LINE 11 THE EXECUTIVE DIRECTOR AND DIRECTOR OF BUSINESS AFFAIRS PERFORM A DETAILED REVIEW OF THE FORM 990. A COPY OF THE RETURN IS THEN PROVIDED TO THE BOARD OF DIRECTORS FOR THEIR REVIEW PRIOR TO FILING. FORM 990, PART VI, SECTION B, LINE 12C MEMBERS OF THE BOARD OF DIRECTORS ARE REQUIRED TO SIGN AN ANNUAL STATEMENT REGARDING ANY CONFLICTS OF INTEREST AND ARE PROHIBITED FROM VOTING ON MATTERS IN WHICH THEY HAVE A CONFLICT. FORM 990, PART VI, SECTION B, LINE 15 THE HUMAN RESOURCES COMMITTEE OF THE BOARD MAKES COMPENSATION RECOMMENDATIONS TO THE BUDGET COMMITTTEE OF THE BOARD, WHO APPROVES, ADJUSTS OR ACCEPTS THE RECOMMENDATIONS. CONTRACT EXTENSIONS ARE ACTED UPON ANNUALLY AND IN CONSIDERING THE COMPENSATION AMOUNTS, THE COMMITTEES INVOLVED CONSIDER AMOUNTS PAID FOR COMPARABLE STATE HIGH SCHOOL ASSOCIATIONS' POSITIONS. FORM 990, PART VI, SECTION C, LINE 19 PIAA'S CONSTITUTION, BYLAWS, AND CONFLICT OF INTEREST POLICY AND OTHER POLICIES ARE AVAILABLE ON THE ORGANIZATION'S WEBSITE IN THE RESOURCE HANDBOOK SECTION. PART XII, QUESTION 2C: THERE HAVE BEEN NO CHANGES FROM THE PRIOR YEAR. PIAA FOUNDATION 550 GETTYSBURG ROAD PO BOX 2008 MECHANICSBURG PA 17055 870784663 FURTHER CHARITABLE PURPOSES OF PIAA PA 501(C)(3) LINE 7 PENNSYLVANIA INTERSCHOLASTIC ATHLETIC ASSOC 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0