2026-05-14T15:04:45-05:00 2025-06-30 270851983 SPONSEL CPA GROUP LLC 251 N ILLINOIS ST STE 450 INDIANAPOLIS IN 46204 990 2024-07-01 812053031 IHSAA FOUNDATION INC IHSA 3178466601 9150 N MERIDIAN STREET INDIANAPOLIS IN 46260 CHRISTOPHER KAUFMAN PRESIDENT 3178466601 2026-05-13 1 1 ELIZABETH M BELCHER CPA P01227829 3176086699 2026-05-13 2024 2025-03-06 01:10:19Z CHRISTOPHER KAUFMAN 9150 N MERIDIAN STREET INDIANAPOLIS IN 46260 1206118 0 X WWW.IHSAAFOUNDATION.ORG X 2016 IN OPERATED EXCLUSIVELY FOR THE BENEFITS OF IHSAA MEMBER SCHOOLS AND THEIR STUDENT ATHLETES 17 16 0 15 0 0 137433 572770 0 0 50562 63678 8289 -3584 196284 632864 19500 21500 0 0 0 152929 0 0 136372 101201 147203 120701 321632 75583 311232 1204840 1595721 37458 50716 1167382 1545005 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 124531 21500 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. 124531 1 1 0 0 0 0 0 0 0 1 1 0 0 0 0 1 0 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 1 1 0 0 0 0 0 0 X 17 16 0 0 1 0 0 0 0 1 1 0 0 1 1 1 1 0 1 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 205106 6226 WAYNE BARKER BOARD MEMBER 1.00 X 0 0 0 GRANT CLAPACS 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 KRIS TEUSCH BOARD MEMBER 1.00 X 0 0 0 ERIC BOWLEN BOARD MEMBER 1.00 X 0 0 0 CHAD GILBERT BOARD MEMBER 1.00 X 0 0 0 CHRIS KAUFMAN PRESIDENT 8.00 32.00 X 33822 135287 5655 TRIP LUKEMEYER DIRECTOR 40.00 1.00 X 83153 0 20733 116975 340393 32614 0 0 1 0 0 16000 556770 572770 28034 28034 549265 513621 35644 35644 35644 56049 16000 59633 -3584 -3584 632864 0 0 60094 21500 21500 138014 40024 15182 82808 14915 4325 1641 8949 31704 31704 8692 8692 37788 37788 792 713 79 2714 2282 432 931 931 PROGRAM EXPENSE 41430 41430 OTHER EXPENSES 14637 6455 1866 6316 EDUCATIONAL DEVELOPMENT 8515 8515 321632 124531 60729 136372 162202 171536 25015 0 3035 13900 258 0 23000 23000 0 0 1014330 1410285 1204840 1595721 2058 24706 35400 26010 37458 50716 X 570226 592924 597156 952081 1167382 1545005 1204840 1595721 311232 66391 0 X X 1 X 0 1 0 X 296371 275210 164971 137433 572770 1446755 296371 275210 164971 137433 572770 1446755 55850 1390905 86746 12260 18929 24711 28034 170680 8328 8328 1625763 0.85550 0.83060 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 706682 299337 82371 16650 1071740 645985 86031 25334 706682 565833 34289 49602 3739 645985 510099 156200 -79350 17000 4116 565833 338440 51278 50649 7500 -77232 510099 0.13000 0.87000 0 0 23000 23000 0 0 X 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, 2025 AND 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, 2025 AND 2024. GOLF OUTING 44893 44893 12285 4354 8304 IMPACT AWARDS 27156 16000 11156 825 27869 5995 72049 16000 56049 13110 32223 14299 59632 -3583 0 COX SCHOLARSHIP 6 9000 CRANFILL SCHOLARSHIP 2 2000 HASBROOK SCHOLARSHIP 2 3500 LONZO CHAMPIONS TOGETHER SCHOLARSHIP 2 2000 AMET CHAMPIONS TOGETHER SCHOLARSHIP 1 1000 SPARKS FOUNDATION SCHOLARSHIP 2 1000 DILLOW SCHOLARSHIP 1 1000 LEWIS SCHOLARSHIP 1 1000 ROBINSON SCHOLARSHIP 1 1000 0 0 0 0 0 0 0 0 0 PAUL NEIDIG BOARD MEMBER 0 205106 0 0 0 0 0 2979 0 3247 0 211332 0 0 CHRIS KAUFMAN PRESIDENT 33822 135287 0 0 0 0 0 2565 0 3090 33822 140942 0 0 FORM 990, PART VI, SECTION A, LINE 4 THE ORGANIZATION UPDATED ITS BY-LAWS TO REMOVE TERM LIMITS ON BOARD MEMBERS IN MARCH 2025. 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 XII, LINE 2C THE ORGANIZATION HAS NOT CHANGED ITS OVERSIGHT PROCESS OR SELECTION PROCESS DURING THE YEAR. 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 152930 FMV INDIANA HIGH SCHOOL ATHLETIC ASSOCIATION C 213900 FMV