2024-10-02T15:42:48-05:00 2023-12-31 410746749 CLIFTONLARSONALLEN LLP 915 HIGHLAND POINTE DR SUITE 300 ROSEVILLE CA 95678 990 2023-01-01 880713181 WISCONSIN INTERSCHOLASTIC CYCLING LEAGUE WISC 5105245464 6508 S 27TH ST SUITE 9 BOX 294 OAK CREEK WI 53154 AMANDA CAREY PRESIDENT 5105245464 2024-09-30 1 1 DYLAN VALENTINE P01934033 9167847800 2024-09-30 2023 2024-10-15 13:58:12Z AMANDA CAREY 6508 S 27TH ST SUITE 9 BOX 294 OAK CREEK WI 53154 676818 0 6023 X WWW.WISCONSINMTB.ORG X 2022 WI THE NATIONAL INTERSCHOLASTIC CYCLING ASSOCIATION (NICA) IS THE NATIONAL GOVERNING BODY FOR INTERSCHOLASTIC CYCLING, AND PROVIDES LEADERSHIP, GOVERNANCE AND PROGRAM SUPPORT TO PROMOTE THE DEVELOPMENT OF LEAGUES THROUGHOUT THE USA. 4 4 0 4756 0 0 299242 203973 390955 432514 81 363 20148 10969 710426 647819 18859 19643 0 0 136652 188408 0 0 33922 365437 480843 520948 688894 189478 -41075 459882 420784 1277 3254 458605 417530 THE NATIONAL INTERSCHOLASTIC CYCLING ASSOCIATION (NICA) IS THE NATIONAL GOVERNING BODY FOR INTERSCHOLASTIC CYCLING, AND PROVIDES LEADERSHIP, GOVERNANCE AND PROGRAM SUPPORT TO PROMOTE THE DEVELOPMENT OF LEAGUES THROUGHOUT THE USA. 0 0 587909 19643 445569 THE WISCONSIN INTERSCHOLASTIC CYCLING LEAGUE FACILITATES THE DEVELOPMENT OF YOUTH INTERSCHOLASTIC CYCLING PROGRAMS FOR GRADES 6-12 AND PROVIDES THE EDUCATION AND TRAINING FOR VOLUNTEERS AND COACHES. THE WISCONSIN INTERSCHOLASTIC CYCLING LEAGUE PROVIDES A HIGH QUALITY OUTDOOR ADVENTURE MOUNTAIN BIKE PROGRAM EXPERIENCE WHILE EMPHASIZING THE VALUE OF EACH PARTICIPANT (NO BENCH) AND PLACING CAMARADERIE, POSITIVE SPORTING BEHAVIOR AND THE CULTIVATION OF HEALTH OVER COMPETITION. 587909 1 1 0 0 0 0 0 0 0 0 1 0 0 0 0 1 0 1 0 0 0 0 0 0 1 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 X 4 4 0 0 0 0 1 0 1 1 1 0 0 1 1 1 1 1 1 1 1 0 WI X LAUREN HAUGHEY 5105245464 21 ORINDA WAY SUITE C-368 ORINDA CA 94563 BRIAN ELLISON PRESIDENT 5.00 0.00 X X 0 0 0 SYDNEY SHIMKO VICE PRESIDENT 1.00 0.00 X X 0 0 0 JANET KREILEIN TREASURER 1.00 0.00 X X 0 0 0 MATT MARTINEZ SECRETARY 1.00 0.00 X X 0 0 0 AMANDA CAREY PRESIDENT - NICA 1.00 0.00 X 155875 0 13029 LAUREN HAUGHEY CFO - NICA 1.00 0.00 X 139248 0 12530 RENE GRISWOLD EXECUTIVE DIRECTOR 40.00 0.00 X 88125 0 2644 383248 0 28203 0 0 0 1 0 326 7500 196147 11600 203973 REGISTRATION REVENUE 711300 432514 432514 432514 363 363 17479 326 19565 -2086 -2086 22489 9434 13055 13055 647819 445569 0 -1723 19643 19643 90769 68077 7261 15431 83288 62466 6663 14159 25 19 2 4 14326 10745 1146 2435 15253 12355 1220 1678 3578 1288 2075 215 1600 1600 49882 48884 998 PROGRAM EXPENSES 354895 330052 24843 PUBLIC RELATIONS 22680 22680 CREDIT CARD/TRANSACTION 17325 17325 INKIND EXPENSES 7600 7600 8030 2500 5530 688894 587909 67063 33922 426810 402235 465 21243 12206 4964 1543 8000 3200 6400 4800 459882 420784 1277 3254 1277 3254 X 458605 417530 458605 417530 459882 420784 -41075 0 X X 0 1 X 1 0 X 299242 203973 503215 416775 455003 871778 716017 658976 1374993 0 0 0 1374993 81 363 444 81 363 444 716098 659339 1375437 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 8000 3200 4800 4800 X PART X, LINE 2: ASC 740-10, ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES - THE PREPARATION OF FINANCIAL STATEMENTS IN CONFORMITY WITH ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA REQUIRES THE ASSOCIATION TO REPORT INFORMATION REGARDING ITS EXPOSURE TO VARIOUS TAX POSITIONS TAKEN BY THE ASSOCIATION. THE ASSOCIATION HAS DETERMINED WHETHER ANY TAX POSITIONS HAVE MET THE RECOGNITION THRESHOLD AND HAS MEASURED THE ASSOCIATION'S EXPOSURE TO THOSE TAX POSITIONS. MANAGEMENT BELIEVES THAT THE ASSOCIATION HAS ADEQUATELY ADDRESSED ALL RELEVANT TAX POSITIONS AND THAT THERE ARE NO UNRECORDED TAX LIABILITIES. FEDERAL AND STATE TAX AUTHORITIES GENERALLY HAVE THE RIGHT TO EXAMINE AND AUDIT THE PREVIOUS THREE YEARS OF TAX RETURNS FILED (FOUR YEARS FOR CALIFORNIA). ANY INTEREST OR PENALTIES ASSESSED TO THE ASSOCIATION WOULD BE RECORDED IN OPERATING EXPENSES. NO INTEREST OR PENALTIES FROM FEDERAL OR STATE TAX AUTHORITIES WERE RECORDED IN THE ACCOMPANYING FINANCIAL STATEMENTS. SPECIAL EVENT 17805 326 17479 865 4130 14570 17805 326 17479 865 4130 14570 19565 -2086 0 SCHOLARSHIPS 196 19643 0 0 0 0 0 0 0 0 0 AMANDA CAREY PRESIDENT - NICA 155875 0 0 0 0 0 4676 0 8353 0 168904 0 0 0 LAUREN HAUGHEY CFO - NICA 139248 0 0 0 0 0 4177 0 8353 0 151778 0 0 0 PART VII - LINE 5 AMANDA CAREY, LAUREN HAUGHEY AND RENE GRISWOLD RECEIVED COMPENSATION FROM UNRELATED ORGANIZATION - NATIONAL INTERSCHOLASTIC CYCLING ASSOCIATION FOR SERVICES RENDERED TO THE ORGANIZATION. FORM 990, PART VI, SECTION A, LINE 6 THE SOLE MEMBER OF THE CORPORATION SHALL BE THE NATIONAL INTERSCHOLASTIC CYCLING ASSOCIATION. FORM 990, PART VI, SECTION A, LINE 7B THE FOLLOWING ACTIONS REQUIRE THE PRIOR WRITTEN APPROVAL OF THE MEMBER: (A) AMENDING THE ARTICLES OF INCORPORATION; (B) AMENDING OR REPEALING THE BYLAWS OR ADOPTING NEW BYLAWS; (C) ADOPTING AN AGREEMENT OF MERGER OR CONSOLIDATION; (D) ADOPTING A PLAN OF WIND-UP AND DISSOLUTION; (E) THE SALE, LEASE, TRANSFER OR OTHER DISPOSITION OF ALL OR ANY SUBSTANTIAL PART OF THE CORPORATION'S ASSETS OR PROPERTIES; (F) THE CREATION OF SUBSIDIARY OR OTHER RELATED ORGANIZATIONS; (G) LICENSING OR OTHER PERMISSION TO USE THE NAME, LOGO OR ANY OTHER INTELLECTUAL PROPERTY OF THE CORPORATION OR NICA; (H) APPROVAL OF CONTRACTS, THE CONSIDERATION FOR WHICH EXCEEDS $50,000 IN THE FIRST FISCAL YEAR OF THE CORPORATION OR $100,000 IN THE SECOND AND ALL FISCAL YEARS THEREAFTER; (I) APPROVAL OF ANY FUNDRAISING ACTIVITIES WITH ORGANIZATIONS OTHER THAN THE MEMBER WHICH REQUIRE A CUMULATIVE OR AGGREGATE IN-KIND, OR CASH INVESTMENT OF GREATER THAN $50,000 IN THE FIRST FISCAL YEAR OF THE CORPORATION OR $100,000 IN THE SECOND AND ALL FISCAL YEARS THEREAFTER; (J) CHANGE THE PRINCIPAL OFFICE OR THE PRINCIPAL BUSINESS OFFICE OF THE CORPORATION FROM ONE LOCATION TO ANOTHER; (K) APPROVAL OF ANY ENCUMBRANCE, LIEN, PLEDGE OR LOAN OF GREATER THAN $50,000 IN THE FIRST FISCAL YEAR OF THE CORPORATION OR $100,000 IN THE SECOND AND ALL FISCAL YEARS THEREAFTER; AND (L) EXPELLING OR SUSPENDING THE MEMBER. FORM 990, PART VI, SECTION B, LINE 11B DRAFT COPY OF FORM 990 IS CIRCULATED FOR REVIEW AND APPROVAL. FORM 990, PART VI, SECTION B, LINE 12C NO DIRECTOR MAY VOTE UPON A MATTER COMING BEFORE THAT BODY IN WHICH HE OR SHE HAS A DIRECT FINANCIAL INTEREST. IMMEDIATELY UPON BECOMING AWARE THAT SUCH A CONFLICT MAY EXIST, A BOARD MEMBER MUST DISCLOSE THE EXISTENCE OF THE POTENTIAL CONFLICT TO THE REMAINING DIRECTORS, WITHDRAW FROM FURTHER DELIBERATION ON THE ISSUE, AND REFRAIN FROM VOTING ON THE MATTER. ANY SUCH DISCLOSURE AND WITHDRAWAL SHALL BE FULLY DOCUMENTED IN THE ORGANIZATION MINUTES. IN ADDITION, DIRECTORS AND OFFICERS OF THE CORPORATION MUST COMPLY WITH THE CORPORATION'S CONFLICT OF INTEREST POLICY. FORM 990, PART VI, SECTION B, LINE 15 COMPENSATION OF THE EXECUTIVE DIRECTOR IS DETERMINED AND APPROVED BY THE BOARD OF DIRECTORS. FORM 990, PART VI, SECTION C, LINE 19 AVAILABLE UPON REQUEST FORM 990, PART XII, LINE 2C: THE PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR.