2026-04-23T08:46:06-05:00 2025-07-31 382157642 MANER COSTERISAN PC 2425 E GRAND RIVER SUITE 1 LANSING MI 489123291 990 2024-08-01 381603100 MICHIGAN HIGH SCHOOL ATHLETIC ASSOC MICH 5173325046 1661 RAMBLEWOOD DRIVE EAST LANSING MI 488237392 MARK UYL EXECUTIVE DIRECTOR 5173325046 2026-03-26 1 1 BRANDY L MIKULA CPA P00645694 5173237500 2026-03-27 2024 2025-03-06 01:10:19Z MARK UYL 1661 RAMBLEWOOD DRIVE EAST LANSING MI 488237392 16991009 0 X WWW.MHSAA.COM X 1972 MI TO DEVELOP, MONITOR, PROMOTE AND IMPROVE MICHIGAN'S INTERSCHOLASTIC ATHLETIC PROGRAMS. 19 19 27 19 114152 763 1182663 1235341 12876819 13026137 146621 -22015 1819374 1533065 16025477 15772528 86538 82028 0 0 3999559 4207884 0 0 0 11122492 11993629 15208589 16283541 816888 -511013 12657566 11831593 1594429 941471 11063137 10890122 TO CONDUCT INTERSCHOLASTIC ATHLETIC TOURNAMENTS THROUGHOUT THE STATE, CONSISTENT WITH EDUCATIONAL VALUES OF HIGH SCHOOL CURRICULUMS, TO PROVIDE ASSISTANCE IN THE TRAINING OF COACHES, ATHLETIC DIRECTORS AND OFFICIALS, AS WELL AS THE REGISTERING OF OFFICIALS. 0 0 11008070 11560918 TOURNAMENTS: CREATE AND CONDUCT INTERSCHOLASTIC TOURNAMENTS IN 18 SPORTS CONSISTENT WITH EDUCATIONAL VALUES OF HIGH SCHOOL CURRICULUMS. THIS INCLUDED A TOTAL OF 298,246 PARTICIPANTS. 2348545 1247086 OFFICIALS AND COACHES: PROVIDE SERVICE AND SUPPORT FOR 9,149 REGISTERED OFFICIALS AND FOR COACHES. 826447 82028 218133 STUDENT SERVICES: PROVIDE CONFERENCES AND FINANCIAL SUPPORT RELATED TO SPORTSMANSHIP, LEADERSHIP AND ACADEMIC EXCELLENCE. 14183062 1 1 0 1 0 0 0 0 0 0 1 0 0 1 1 1 1 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 87 0 1 27 1 1 1 0 0 0 0 0 0 0 0 0 0 0 X 19 19 0 0 0 0 1 1 1 1 1 0 0 1 1 1 1 1 1 1 0 0 MI X MARK UYL 5173325046 1661 RAMBLEWOOD DRIVE EAST LANSING MI 488237392 ERIC ALBRIGHT BOARD MEMBER 5.00 X 0 0 0 JAY ALEXANDER BOARD MEMBER 5.00 X 0 0 0 ROSS FORT BOARD MEMBER 5.00 X 0 0 0 DR MONICA MERRITT BOARD MEMBER 5.00 X 0 0 0 SEAN JACQUES BOARD MEMBER 5.00 X 0 0 0 JASON MALLOY BOARD MEMBER 5.00 X 0 0 0 CHRIS HARTMAN BOARD MEMBER 5.00 X 0 0 0 DR AMETTA THOMPSON BOARD MEMBER 5.00 X 0 0 0 CHRIS MILLER BOARD MEMBER 5.00 X 0 0 0 CHRIS RIKER BOARD MEMBER 5.00 X 0 0 0 ADAM STEFANSKI BOARD MEMBER 5.00 X 0 0 0 CHRIS ADAMS BOARD MEMBER 5.00 X 0 0 0 JEFF KLINE BOARD MEMBER 5.00 X 0 0 0 ANNA RIGBY BOARD MEMBER 5.00 X 0 0 0 FRED SMITH BOARD MEMBER 5.00 X 0 0 0 JENNIFER THUNBERG BOARD MEMBER 5.00 X 0 0 0 VIC MICHAELS SECRETARY/TREASURER 5.00 X X 0 0 0 JOHN THOMPSON VICE PRESIDENT 5.00 X X 0 0 0 MICHAEL BAKKER PRESIDENT 5.00 X X 0 0 0 MARK UYL EXECUTIVE DIRECTOR 40.00 X 244595 0 70791 KATHY WESTDORP SENIOR ASSISTANT DIRECTOR 40.00 X 209078 0 63753 ANDREW FRUSHOUR SENIOR ASSISTANT DIRECTOR 40.00 X 165000 0 51946 ANTHONY BIHN DIRECTOR OF INFORMATION SY 40.00 X 160167 0 50825 CODY INGLIS SENIOR ASSISTANT DIRECTOR 40.00 X 161833 0 60325 BRADFORD BUSH ASSISTANT DIRECTOR 40.00 X 145950 0 31235 1086623 0 328875 14 0 1 0 PLAYFLY LLC 22 CASSATT AVE BERWYN PA 19312 MEDIA & MARKETING 286150 1 1235341 1235341 TOURNAMENT REVENUE 711210 11560918 11560918 OFFICIALS RECEIPTS 900099 675897 675897 PROGRAM SERVICES 900099 551135 551135 CLINICS AND WORKSHOPS 611710 218133 218133 BULLETINS/RULEBOOKS 900099 20054 20054 13026137 149636 149636 1418913 1418913 1046830 1216865 1616 -170035 -1616 -171651 -171651 SPONSOR CONTRACTS 541800 71600 71600 ADVERTISING 541800 42552 42552 114152 15772528 13026137 114152 1396898 82028 82028 315386 220152 95234 2844103 1985299 858804 413028 287977 125051 402660 280749 121911 232707 162266 70441 26484 18467 8017 170815 115754 55061 42404 42404 11084 11084 232402 232402 733392 571950 161442 358090 262208 95882 44056 30720 13336 173430 123749 49681 403854 246235 157619 463327 323078 140249 501254 452504 48750 INCOME TAX 27086 19050 8036 TOURNAMENT EXPENSES 6116592 6116592 GOFAN SERVICE CHARGE 1654956 1654956 DUES & APPROPRIATIONS 415836 401376 14460 618567 584466 34101 16283541 14183062 2100479 0 200 200 4911412 3228859 192733 762095 587506 559631 6844599 3841626 2942949 3002973 3375708 3584690 647058 693145 12657566 11831593 1191647 575194 331595 332077 71187 34200 1594429 941471 X 11063137 10890122 11063137 10890122 12657566 11831593 -511013 337998 0 X 0 1 X 1 0 X 1608252 1155800 1218225 1182663 1235341 6400281 5626583 11073548 12732741 12876819 13026137 55335828 7234835 12229348 13950966 14059482 14261478 61736109 0 0 0 61736109 730427 1045022 1330425 1581615 1568549 6256038 730427 1045022 1330425 1581615 1568549 6256038 35200 145848 67956 8817 257821 7965262 13309570 15427239 15709053 15838844 68249968 0.90460 0.91470 0.09170 0.08060 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 0 0 0 0 0 0 0 1 11084 11084 0 PART II-B, LINE 1: GOVERNMENTAL CONSULTANTS IS A LOBBYIST ORGANIZATION RETAINED BY MICHIGAN HIGH SCHOOL ATHLETIC ASSOCIATION. THEY MONITOR LEGISLATION AND LOBBY ON BEHALF OF MICHIGAN HIGH SCHOOL ATHLETIC ASSOCIATION. TOTAL DIRECT LOBBYING EXPENSES PAID DURING THE FISCAL YEAR TOTAL $11,084. 255606 255606 4398155 2369382 2028773 258359 106812 151547 1932479 1365432 567047 3002973 CASH VALUE OF LIFE INSURANCE 693145 693145 OPERATING LEASE LIABILITY 34200 34200 X 16110526 337998 337998 15772528 0 15772528 16283541 0 16283541 0 16283541 PART X, LINE 2: IN THE PREPARATION OF TAX RETURNS, TAX POSITIONS ARE TAKEN BASED ON INTERPRETATION OF FEDERAL, STATE AND LOCAL INCOME TAX LAWS. MANAGEMENT PERIODICALLY REVIEWS AND EVALUATES THE STATUS OF UNCERTAIN TAX POSITIONS AND MAKES ESTIMATES OF AMOUNTS, INCLUDING INTEREST AND PENALTIES, ULTIMATELY DUE OR OWED. NO AMOUNTS HAVE BEEN IDENTIFIED, OR RECORDED, AS UNCERTAIN TAX POSITIONS. FEDERAL, STATE AND LOCAL TAX RETURNS GENERALLY REMAIN OPEN FOR EXAMINATION BY THE VARIOUS TAXING AUTHORITIES FOR A PERIOD OF THREE TO FOUR YEARS. 1 CASH SCHOLARSHIPS 32 82028 PART I, LINE 2: SCHOLARSHIPS ARE AVAILABLE TO STUDENTS TO ATTEND EXISTING STUDENT LEADERSHIP CAMPS, AND SCHOOLS CAN RECEIVE GRANT MONEY TO CREATE STUDENT LEADERSHIP PROGRAMS IN THEIR COMMUNITIES. THE EVENTS MUST BE CONDUCTED WITHIN MICHIGAN. THE EVENTS MUST SERVE STUDENTS OF MHSAA MEMBER SCHOOLS. INDIVIDUALS WHO RECEIVE SCHOLARSHIPS MUST BE STUDENT-ATHLETES. THE EVENTS WHICH RECEIVE SUBSIDY MUST INCLUDE COMPONENTS DEALING WITH ATHLETICS. THE AMOUNT OF THE GRANT IS DIRECTLY CORRELATED TO THE NUMBER OF SCHOOLS AND THE NUMBER OF STUDENTS DIRECTLY AFFECTED BY THE GRANT DOLLARS. X X X X 0 0 0 0 0 0 0 0 0 MARK UYL EXECUTIVE DIRECTOR 244595 0 0 0 0 0 36450 0 34341 0 315386 0 0 0 KATHY WESTDORP SENIOR ASSISTANT DIRECTOR 209078 0 0 0 0 0 31650 0 32103 0 272831 0 0 0 CODY INGLIS SENIOR ASSISTANT DIRECTOR 161833 0 0 0 0 0 25500 0 34825 0 222158 0 0 0 ANDREW FRUSHOUR SENIOR ASSISTANT DIRECTOR 165000 0 0 0 0 0 25800 0 26146 0 216946 0 0 0 ANTHONY BIHN DIRECTOR OF INFORMATION SY 160167 0 0 0 0 0 24900 0 25925 0 210992 0 0 0 BRADFORD BUSH ASSISTANT DIRECTOR 145950 0 0 0 0 0 21600 0 9635 0 177185 0 0 0 FORM 990, PART VI, SECTION A, LINE 6 THE ORGANIZATION HAS MEMBERS. FORM 990, PART VI, SECTION A, LINE 7A MEMBER SCHOOLS ELECT COUNCIL REPRESENTATIVES. FORM 990, PART VI, SECTION A, LINE 7B AMENDMENTS OR CHANGES TO THE MHSAA CONSTITUTION ARE SUBJECT TO APPROVAL OF MEMBER SCHOOLS. FORM 990, PART VI, SECTION B, LINE 11B THE EXECUTIVE DIRECTOR RECEIVES THE 990 AND THEN SENDS IT TO THE AUDIT AND FINANCE COMMITTEE FOR THEIR REVIEW AND APPROVAL. AFTER THEIR APPROVAL, IT IS MADE AVAILABLE TO THE FULL BOARD. AFTER ANY CONCERNS PRESENTED BY THE BOARD ARE ADDRESSED, THE EXECUTIVE DIRECTOR SIGNS AND FILES THE RETURN. FORM 990, PART VI, SECTION B, LINE 12C A COPY OF THE CONFLICT OF INTEREST POLICY IS PROVIDED ANNUALLY TO ALL COUNCIL MEMBERS AND STAFF MEMBERS; COMMITTEE MEMBERS AND VOLUNTEERS RECEIVE A COPY EACH TIME THEY ARE ENGAGED IN MHSAA BUSINESS. NEW COUNCIL MEMBERS RECEIVE THE POLICY AS THEY ARE ADDED TO THE COUNCIL. WHEN POTENTIAL CONFLICTS ARISE, THE COUNCIL, STAFF, COMMITTEE MEMBERS OR VOLUNTEERS MUST DISCLOSE THE SITUATION AT THE TIME CONFLICT ARISES. FORM 990, PART VI, SECTION B, LINE 15A COMPENSATION FOR MHSAA IS REVIEWED ANNUALLY IN FEBRUARY BY THE AUDIT AND FINANCE COMMITTEE WHICH MAKES RECOMMENDATIONS TO THE FULL REPRESENTATIVE COUNCIL IN MARCH FOR THE FOLLOWING FISCAL YEAR. COMPENSATION IS MERIT-BASED WITH CONSIDERATION FOR POTENTIAL AND EXPERIENCE AS WELL AS ACTUAL PERFORMANCE, WHICH CONSIDERS RESPONSIBILITIES AND BOTH TANGIBLE AND INTANGIBLE BENEFITS TO THE ORGANIZATION AND ITS CONSTITUENTS. THE PRIMARY SOURCE TO REVIEW COMPENSATION IS THE ANNUAL SURVEY OF 51 MEMBER HIGH SCHOOL ASSOCIATIONS COMPILED BY THE NATIONAL FEDERATION OF STATE HIGH SCHOOL ASSOCIATIONS. THE EXECUTIVE DIRECTOR'S EMPLOYMENT AGREEMENT AND STANDARD OF PERFORMANCE DOCUMENT ARE REVIEWED BY THE MHSAA EXECUTIVE COMMITTEE ANNUALLY. FORM 990, PART VI, SECTION C, LINE 19 ALL INFORMATION IS AVAILABLE UPON REQUEST. THE 990 IS PUBLIC INFORMATION THROUGH THE MICHIGAN ATTORNEY GENERAL'S OFFICE.