2025-05-14T15:45:35-05:00 2024-06-30 270851983 SPONSEL CPA GROUP LLC 251 N ILLINOIS ST STE 450 INDIANAPOLIS IN 46204 990 2023-07-01 812053031 IHSAA FOUNDATION INC IHSA 3178466601 9150 N MERIDIAN STREET INDIANAPOLIS IN 46260 PAUL NEIDIG MEMBER 3178466601 2025-05-14 1 1 ELIZABETH M BELCHER CPA P01227829 3176086699 2025-05-14 2023 2025-03-06 01:10:19Z PAUL NEIDIG 9150 N MERIDIAN STREET INDIANAPOLIS IN 46260 715849 0 X WWW.IHSAAFOUNDATION.ORG X 2016 IN OPERATED EXCLUSIVELY FOR THE BENEFITS OF IHSAA MEMBER SCHOOLS AND THEIR STUDENT ATHLETES 17 16 0 0 0 0 164971 137433 0 0 18506 50562 -15084 8289 168393 196284 25500 19500 0 0 0 0 0 0 33836 63136 101201 88636 120701 79757 75583 1094192 1204840 19336 37458 1074856 1167382 X THE PURPOSE OF THE IHSAA FOUNDATION IS TO BE ORGANIZED AND OPERATED EXCLUSIVELY FOR THE CHARITABLE BENEFITS OF IHSAA MEMBER SCHOOLS AND THEIR STUDENT ATHLETES. THE FOUNDATION SHALL MAINTAIN A FUND AND USE THE INCOME GENERATED FROM THE FUND TO PROMOTE THE EDUCATIONAL PURPOSES OF THE INDIANA HIGH SCHOOL ATHLETIC ASSOCIATION, INC. ITS MEMBER SCHOOLS AND SUPPORT DESERVING STUDENT ATHLETES IN THEIR PURSUIT OF POST-SECONDARY EDUCATION. 0 0 53605 19500 THE FOUNDATION DISTRIBUTED FUNDS TO SUPPORT PROGRAM DEVELOPMENT AT MEMBER SCHOOLS, INCLUDING LAUNCHING OFFICIATING 101 AT 10 SCHOOLS AND AIDING ATHLETIC DIRECTORS IN LEADERSHIP TRAINING. IT ALSO FUNDED IMPROVEMENTS TO STUDENT ADVISORY COUNCILS AND PARTICIPATION IN THE STUDENT LEADERSHIP CONFERENCE. SCHOLARSHIPS WERE AWARDED TO SENIOR STUDENT-ATHLETES, WITH INCREASED FUNDING TO MEET RISING NEEDS AND COSTS. SCHOLARSHIP RECIPIENTS NOW REPRESENT 97% OF INDIANA COUNTIES. A NEW BANQUET WAS INTRODUCED TO HONOR THE ACADEMIC AND COMMUNITY ACHIEVEMENTS OF SCHOLARSHIP WINNERS AND OTHER STUDENT HONOREES. 53605 1 1 0 0 0 0 0 0 0 1 1 0 0 0 0 1 1 0 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 1 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 X 17 16 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 0 0 0 0 0 IN X DEAN RUBECK 3178466601 9150 N MERIDIAN STREET INDIANAPOLIS IN 46260 PHIL ESKEW CHAIR 2.00 X X 0 0 0 JEN WILFONG VICE CHAIR 2.00 X X 0 0 0 JIM SANDGREN TREASURER 2.00 X X 0 0 0 MILT THOMPSON SECRETARY 2.00 X X 0 0 0 PAUL NEIDIG BOARD MEMBER 2.00 40.00 X 0 198592 8744 WAYNE BARKER BOARD MEMBER 1.00 X 0 0 0 TINA BENNETT BOARD MEMBER 1.00 X 0 0 0 GRANT CLAPACS BOARD MEMBER 1.00 X 0 0 0 CHRIS CONLEY BOARD MEMBER 1.00 X 0 0 0 BOBBY COX BOARD MEMBER 1.00 X 0 0 0 ANDY ARNOLD BOARD MEMBER 1.00 X 0 0 0 JOE JORDAN BOARD MEMBER 1.00 X 0 0 0 PAUL KAISER BOARD MEMBER 1.00 X 0 0 0 MIKE MOSSBRUCKER BOARD MEMBER 1.00 X 0 0 0 BLAKE RESS BOARD MEMBER 1.00 X 0 0 0 PETE WARD BOARD MEMBER 1.00 X 0 0 0 CHRIS KAUFMAN PRESIDENT 12.00 28.00 X 0 164394 34933 TRIP LUKEMEYER DIRECTOR 40.00 X 0 0 0 0 362986 43677 0 0 1 0 0 13535 123898 137433 24711 24711 487123 461272 25851 25851 25851 66582 13535 58293 8289 8289 196284 0 0 58851 19500 19500 21072 21072 7465 7465 28802 28802 1636 1473 163 3220 2708 512 2494 2494 PROGRAM EXPENSES 23975 23975 OTHER EXPENSES 7008 1893 756 4359 EDUCATIONAL DEVELOPMENT 5529 5529 120701 53605 33260 33836 124998 162202 25007 25015 44741 3035 0 258 23000 23000 0 0 899446 1014330 1094192 1204840 10336 2058 9000 35400 19336 37458 X 524657 570226 550199 597156 1074856 1167382 1094192 1204840 X 75583 71809 -21200 -33666 X 0 1 X 1 0 X 262001 296371 275210 164971 137433 1135986 262001 296371 275210 164971 137433 1135986 38190 1097796 34802 86746 12260 18929 24711 177448 8328 8328 1321762 0.83060 0.85390 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 645985 0 86031 0 25334 706682 565833 34289 49602 3739 645985 510099 156200 -79350 17000 4116 565833 338440 51278 50649 7500 77232 510099 350167 2173 -11400 2500 0 338440 0.16000 0.84000 0 0 23000 23000 0 0 X 488316 71809 169395 241204 247112 7465 -58293 -50828 196284 374590 169395 169395 205195 7465 -91959 -84494 120701 PART X, LINE 2: ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA REQUIRE MANAGEMENT TO EVALUATE TAX POSITIONS TAKEN BY THE FOUNDATION AND RECOGNIZE A TAX LIABILITY IF THE FOUNDATION HAS TAKEN AN UNCERTAIN POSITION THAT MORE LIKELY THAN NOT WOULD NOT BE SUSTAINED UPON EXAMINATION BY VARIOUS FEDERAL AND STATE TAXING AUTHORITIES. MANAGEMENT HAS ANALYZED THE TAX POSITIONS TAKEN BY THE FOUNDATION, AND HAS CONCLUDED THAT AS OF JUNE 30, 2024, THERE ARE NO UNCERTAIN POSITIONS TAKEN OR EXPECTED TO BE TAKEN THAT WOULD REQUIRE RECOGNITION OF A LIABILITY OR DISCLOSURE IN THE ACCOMPANYING FINANCIAL STATEMENTS. THE FOUNDATION IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS IN PROGRESS. NO INTEREST OR PENALTIES WERE INCURRED AS OF JUNE 30, 2024. PART XI, LINE 4B - OTHER ADJUSTMENTS: DIRECT FUNDRAISING EXPENSES -58,293. PART XII, LINE 4B - OTHER ADJUSTMENTS: DIRECT FUNDRAISING EXPENSES -58,293. UNCOLLECTIBLE PLEDGES, BAD DEBT LOSSES -33,666. GOLF OUTING 56255 13535 42720 15101 IMPACT AWARDS 23862 23862 25220 17972 80117 13535 66582 25220 33073 58293 8289 0 COX SCHOLARSHIP 6 9000 CRANFILL SCHOLARSHIP 2 2000 HASBROOK SCHOLARSHIP 2 2000 LONZO CHAMPIONS TOGETHER SCHOLARSHIP 2 2000 AMET CHAMPIONS TOGETHER SCHOLARSHIP 1 2000 SPARKS FOUNDATION SCHOLARSHIP 2 2000 0 0 0 0 0 0 0 0 0 PAUL NEIDIG BOARD MEMBER 0 198592 0 0 0 0 0 0 0 8744 0 207336 0 0 CHRIS KAUFMAN PRESIDENT 0 164394 0 0 0 0 0 0 0 34933 0 199327 0 0 FORM 990, PART VI, SECTION B, LINE 11B A DRAFT OF THE RETURN IS REVIEWED WITH THE FINANCE COMMITTEE BEFORE FILING. FINAL RETURN IS MADE AVAILABLE TO THE BOARD UPON REQUEST. FORM 990, PART VI, SECTION B, LINE 12C ANY CONFLICTS OF INTEREST ARE REVIEWED AND RESOLVED BY THE BOARD OF DIRECTORS. FORM 990, PART VI, SECTION C, LINE 19 DOCUMENTS MADE AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART XI, LINE 9: UNCOLLECTIBLE PLEDGES, BAD DEBT LOSSES -33,666. INDIANA HIGH SCHOOL ATHLETIC ASSOCIATION 9150 N MERIDIAN STREET INDIANAPOLIS IN 46260 350905952 GRANTS IN 501(C)(3) LINE 7 0 0 0 1 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 0 INDIANA HIGH SCHOOL ATHLETIC ASSOCIATION O 153895 FMV INDIANA HIGH SCHOOL ATHLETIC ASSOCIATION C 25579 FMV