2026-03-12T16:57:50-05:00 2025-07-31 390912608 HAWKINS ASH CPAS LLP 500 S SECOND STREET SUITE 200 LA CROSSE WI 54601 990 2024-08-01 390886387 WISCONSIN INTERSCHOLASTIC ATHLETIC ASSOC WISC 7153448580 5516 VERN HOLMES DR STEVENS POINT WI 54482 STEPHANIE HAUSER EXECUTIVE DIRECTOR 7153448580 2026-03-12 1 1 BRITTANY F LEONARD P01646690 6087847737 2026-03-03 2024 2025-03-06 01:10:19Z STEPHANIE HAUSER 5516 VERN HOLMES DRIVE STEVENS POINT WI 54482 13075668 0 X WWW.WIAAWI.ORG X 1896 WI TO ORGANIZE, DEVELOP, DIRECT AND CONTROL INTERSCHOLASTIC ATHLETIC PROGRAMS. 11 11 23 200 20800 0 75000 75000 11009412 11002188 175514 178683 1523880 1680240 12783806 12936111 32000 291200 0 0 3000385 3175827 0 0 0 7987004 8291246 11019389 11758273 1764417 1177838 11554017 12864205 1327263 1394701 10226754 11469504 TO ORGANIZE, DEVELOP, DIRECT AND CONTROL INTERSCHOLASTIC ATHLETIC PROGRAMS. 0 0 11199570 291200 11102654 1. TO ORGANIZE, DEVELOP, DIRECT AND CONTROL AN INTERSCHOLASTIC ATHLETIC PROGRAM WHICH WILL PROMOTE THE IDEALS OF ITS MEMBERSHIP AND OPPORTUNITIES FOR MEMBER SCHOOLS' PARTICIPATION.2. TO EMPHASIZE INTERSCHOLASTIC ATHLETICS AS A PARTNER WITH OTHER SCHOOL ACTIVITIES IN THE TOTAL EDUCATIONAL PROCESS AND TO FORMULATE AND MAINTAIN POLICIES WHICH WILL CULTIVATE HIGH IDEALS OF GOOD CITIZENSHIP AND SPORTSMANSHIP.3. TO PROMOTE UNIFORMITY OF STANDARDS IN INTERSCHOLASTIC ATHLETIC COMPETITION AND TO PREVENT EXPLOITATION OF SPECIAL INTEREST GROUPS OF THE SCHOOL PROGRAM AND THE INDIVIDUAL'S ABILITY. 11199570 1 1 0 1 0 0 0 0 0 0 1 0 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 122 0 1 23 1 1 1 0 0 0 0 0 0 0 0 0 X 11 11 0 0 0 0 1 1 1 1 0 0 0 1 1 1 1 1 1 1 1 0 X STEPHANIE HAUSER 7153448580 5516 VERN HOLMES DRIVE STEVENS POINT WI 54482 NATHAN LEHMAN DIRECTOR 2.00 X 0 0 0 BRIAN NADEAU DIRECTOR 2.00 X 0 0 0 KURT COHEN DIRECTOR 2.00 X 0 0 0 JILL STOBBER TREASURER 2.00 X X 0 0 0 CORY HINKEL PRESIDENT 2.00 X X 0 0 0 KARL MORRIN VICE PRESIDENT/PRESIDENT ELECT 2.00 X X 0 0 0 PAUL PEDERSON DIRECTOR 2.00 X 0 0 0 DAN RETZKI DIRECTOR 2.00 X 0 0 0 DENNIS BIRR DIRECTOR 2.00 X 0 0 0 RYAN MCMILLEN DIRECTOR 2.00 X 0 0 0 MIKE HUMKE DIRECTOR 2.00 X 0 0 0 STEPHANIE HAUSER EXECUTIVE DIRECTOR 50.00 X 202425 0 60954 TODD CLARK COMMUNICATIONS DIRECTOR 50.00 X 150314 0 55785 THOMAS SHAFRANSKI ASSISTANT DIRECTOR 50.00 X 158488 0 49739 KASSIE MORTIMER ASSISTANT DIRECTOR 50.00 X 113334 0 73375 MELMOTH DOW ASSOCIATE DIRECTOR 50.00 X 159484 0 56905 LEVAR RIDGEWAY ASSISTANT DIRECTOR 50.00 X 129890 0 47212 913935 0 343970 7 0 1 0 EXPRESSO TICKETING PO BOX 8791 MADISON WI 53708 PROGRAM SUPPORT 193463 1 75000 75000 TOURNAMENT 611710 10437980 10437980 REGISTRATION OF OFFICIALS 611710 562288 562288 RULEBOOKS AND YEARBOOKS 513190 1920 1920 11002188 168775 168775 1558974 1558974 149465 139557 9908 9908 9908 JUNE JAM 611710 99815 99815 ADVERTISING 541800 20800 20800 MISCELLANEOUS 900099 651 651 121266 12936111 11102654 20800 1737657 259200 259200 32000 32000 1257905 1129747 128158 1098011 986144 111867 113503 101940 11563 549016 493082 55934 157392 141357 16035 131817 131817 109563 109563 34155 34155 18855 18855 145035 131198 13837 75700 37850 37850 111865 100678 11187 992569 992569 35194 31675 3519 92188 85274 6914 333897 300507 33390 TOURNAMENT 4603921 4603921 OFFICIALS 1226585 1226585 OTHER EXPENSES 184629 184629 RULEBOOKS 146081 146081 49192 49161 31 11758273 11199570 558703 0 100 100 6327685 7668083 28987 24251 299206 2673769 1713240 957005 960529 3835147 3972657 105887 238585 11554017 12864205 191127 174058 330590 304100 805546 916543 1327263 1394701 X 10226754 11469504 10226754 11469504 11554017 12864205 1177838 64912 0 X X 0 1 X 1 0 X 368200 347200 622477 75000 75000 1487877 3053779 9928276 10620818 11009412 11002188 45614473 3421979 10275476 11243295 11084412 11077188 47102350 0 0 0 47102350 471526 1230261 1301341 1597265 1727749 6328142 471526 1230261 1301341 1597265 1727749 6328142 7933 16162 18453 17926 20800 81274 3901438 11521899 12563089 12699603 12825737 53511766 0.88020 0.88860 0.11830 0.10950 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 34155 34155 11724118 11758273 737914 184479 0 0 613417 645442 700115 737914 2696888 4045332 30129 30520 30000 34155 124804 153354 161361 175029 184479 674223 1011335 98316 98316 1639080 1065631 573449 489637 458495 31142 446736 189114 257622 960529 POST-RETIREMENT BENEFITS PAYABLE 721614 LEASE LIABILITIES 194929 916543 X 12982168 64912 64912 12917256 18855 18855 12936111 11739418 0 11739418 18855 18855 11758273 PART X, LINE 2: U.S. GAAP REQUIRES MANAGEMENT TO EVALUATE TAX POSITIONS TAKEN BY THE ASSOCIATION AND RECOGNIZES A TAX LIABILITY (OR ASSET) IF THE ASSOCIATION HAS TAKEN AN UNCERTAIN POSITION THAT MORE LIKELY THAN NOT WOULD NOT BE SUSTAINED UPON EXAMINATION BY A TAXING AUTHORITY. MANAGEMENT HAS ANALYZED THE TAX POSITIONS TAKEN BY THE ASSOCIATION AND HAS CONCLUDED THAT AS OF JULY 31, 2025 AND 2024, THERE ARE NO UNCERTAIN POSITIONS TAKEN OR EXPECTED TO BE TAKEN THAT WOULD REQUIRE RECOGNITION OF A LIABILITY (OR ASSET) OR DISCLOSURE IN THE FINANCIAL STATEMENTS. THE ASSOCIATION IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS IN PROGRESS. THE ASSOCIATION WILL RECOGNIZE FUTURE ACCRUED INTEREST AND PENALTIES RELATED TO UNRECOGNIZED TAX BENEFITS IN INCOME TAX EXPENSE, IF INCURRED. SCHEDULE D, PART X, LINE 2 THE ASSOCIATION HAS RECEIVED A DETERMINATION LETTER FROM THE IRS INDICATING THAT IT IS EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. HOWEVER, THE ASSOCIATION IS SUBJECT TO FEDERAL AND WISCONSIN TAX ON ITS UNRELATED BUSINESS INCOME, AS A RESULT OF THE GENERATION OF ADVERTISING INCOME. NO PROVISION FOR INCOME TAXES HAS BEEN MADE IN THE ACCOMPANYING FINANCIAL STATEMENTS BECAUSE THE ASSOCIATION HAS REOCCURING UNRELATED BUSINESS LOSSES. 0 SCHOLARSHIPS TO SCHOLAR ATHLETES 32 32000 X X 0 1 0 0 0 0 0 0 0 STEPHANIE HAUSER EXECUTIVE DIRECTOR 197425 0 0 0 5000 0 25665 0 35289 0 263379 0 0 0 MELMOTH DOW ASSOCIATE DIRECTOR 154484 0 0 0 5000 0 20083 0 36822 0 216389 0 0 0 THOMAS SHAFRANSKI ASSISTANT DIRECTOR 153488 0 0 0 5000 0 19953 0 29786 0 208227 0 0 0 TODD CLARK COMMUNICATIONS DIRECTOR 145314 0 0 0 5000 0 18891 0 36894 0 206099 0 0 0 KASSIE MORTIMER ASSISTANT DIRECTOR 108334 0 0 0 5000 0 14341 0 59034 0 186709 0 0 0 LEVAR RIDGEWAY ASSISTANT DIRECTOR 124890 0 0 0 5000 0 16236 0 30976 0 177102 0 0 0 PART I, LINE 4B THE ASSOCIATION'S SEPARATION PLAN FOR THE EXECUTIVE STAFF PROVIDES CERTAIN POST-RETIREMENT BENEFITS, INCLUDING HEALTH AND DENTAL INSURANCE, A MONTHLY ANNUITY SEPARATION PAY, AND LIFE INSURANCE. FORM 990, PART VI, SECTION A, LINE 6 WISCONSIN INTERSCHOLASTIC ATHLETIC ASSOCIATION IS A MEMBER DIRECTED VOLUNTARY ORGANIZATION COMPRISED OF OVER 500 PUBLIC, RELIGIOUS, AND INDEPENDENT HIGH SCHOOLS AND APPROXIMATELY 46 MIDDLE SCHOOLS. MEMBERS HAVE THE RIGHT TO ELECT MEMBERS OF THE GOVERNING BODY, DEVELOP POLICIES, APPEAL AND PROTEST ASSOCIATION RULES, AND ARE PROVIDED ALL ASSOCIATION SERVICES INCLUDING PARTICIPATING IN ASSOCIATION TOURNAMENTS. FORM 990, PART VI, SECTION A, LINE 7A EACH SENIOR HIGH SCHOOL MEMBER OF THIS ASSOCIATION IS ENTITLED, WHEN APPROPRIATE, TO ONE VOTE FOR THE BOARD OF CONTROL MEMBER IN ITS GEOGRAPHICAL DISTRICT, ONE VOTE FOR ANY AT-LARGE GENDER MEMBER, ONE VOTE FOR AN AT-LARGE ETHNIC MINORITY MEMBER, AND ONE VOTE FOR AN AT-LARGE NONPUBLIC SCHOOL MEMBER. THE VOTE MUST BE CAST BY THE ADMINISTRATOR, HIGH SCHOOL PRINCIPAL, OR A PERSON DESIGNATED BY EITHER OF THESE PERSONS. WISCONSIN INTERSCHOLASTIC ATHLETIC ASSOCIATION IS GOVERNED BY ITS MEMBER SCHOOLS. RULES AND POLICIES OF THE ASSOCIATION ARE DEVELOPED, PROMULGATED, AND IMPLEMENTED BY THE MEMBERSHIP THROUGH MEMBERSHIP VOTE FOR CONSTITUTIONAL ISSUES OR THROUGH A MEMBERSHIP-ELECTED COMMITTEE STRUCTURE FOR SPORT SEASONS REGULATIONS. FOR CHANGES TO THE MEMBERSHIP'S CONSTITUTION, BYLAWS, AND RULES OF ELIGIBILITY, A VOTE OF THE MEMBERSHIP IS REQUIRED AT THE ANNUAL MEETING EACH SPRING (MAJORITY VOTE REQUIRED). FORM 990, PART VI, SECTION A, LINE 7B EACH SENIOR HIGH SCHOOL MEMBER OF THIS ASSOCIATION IS ENTITLED, WHEN APPROPRIATE, TO ONE VOTE FOR THE BOARD OF CONTROL MEMBER IN ITS GEOGRAPHICAL DISTRICT, ONE VOTE FOR ANY AT-LARGE GENDER MEMBER, ONE VOTE FOR AN AT-LARGE ETHNIC MINORITY MEMBER, AND ONE VOTE FOR AN AT-LARGE NONPUBLIC SCHOOL MEMBER. THE VOTE MUST BE CAST BY THE ADMINISTRATOR, HIGH SCHOOL PRINCIPAL, OR A PERSON DESIGNATED BY EITHER OF THESE PERSONS. WISCONSIN INTERSCHOLASTIC ATHLETIC ASSOCIATION IS GOVERNED BY ITS MEMBER SCHOOLS. RULES AND POLICIES OF THE ASSOCIATION ARE DEVELOPED, PROMULGATED, AND IMPLEMENTED BY THE MEMBERSHIP THROUGH MEMBERSHIP VOTE FOR CONSTITUTIONAL ISSUES OR THROUGH A MEMBERSHIP-ELECTED COMMITTEE STRUCTURE FOR SPORT SEASONS REGULATIONS. FOR CHANGES TO THE MEMBERSHIP'S CONSTITUTION, BYLAWS, AND RULES OF ELIGIBILITY, A VOTE OF THE MEMBERSHIP IS REQUIRED AT THE ANNUAL MEETING EACH SPRING (MAJORITY VOTE REQUIRED). FORM 990, PART VI, SECTION A, LINE 8B THERE WERE NO COMMITTEES ORGANIZED FOR THE CURRENT REPORTING PERIOD THAT ACTED ON BEHALF OF THE BOARD. WHEN THE BOARD CHOOSES TO FORM SUCH COMMITTEES, THEY ARE EXPECTED TO DOCUMENT ANY MEETINGS THAT OCCUR. FORM 990, PART VI, SECTION B, LINE 11B FORM 990 IS PREPARED BY AN INDEPENDENDENT CERTIFIED PUBLIC ACCOUNTING FIRM. A DRAFT OF THE FORM 990 IS PROVIDED TO THE BOARD FOR REVIEW PRIOR TO THE BOARD OF CONTROL MEETING. AT THE BOARD MEETING, THE AGENDA INCLUDES DISCUSSION OF QUESTIONS OR CONCERNS REGARDING THE INFORMATION CONTAINED IN THE FORM 990. ONCE ALL ISSUES AND QUESTIONS ARE RESOLVED, THE BOARD OF CONTROL FORMALLY APPROVES THE DRAFT VERSION OF THE FORM 990. THE FORM 990 WILL BE FINALIZED TO INCORPORATE ANY NECESSARY CHANGES AND AN UPDATED VERSION IS PROVIDED TO THE EXECUTIVE DIRECTOR TO DISTRIBUTE TO THE BOARD FOR ADDITIONAL MATTERS. THE FINALIZED VERSION IS FILED WITH THE IRS ON OR BEFORE THE FILING DEADLINE. FORM 990, PART VI, SECTION B, LINE 12C THE POLICY IS DISCUSSED ANNUALLY WITH BOARD MEMBERS. THE ORGANIZATION CONSULTED WITH AN INDEPENDENT PUBLIC ACCOUNTING FIRM WHICH PROVIDED THE ORGANIZATION WITH MATERIALS FOR DEVELOPING ITS CONFLICT OF INTEREST POLICY (DEFINITIONS, EXAMPLES, ADDITIONAL COMMENTARY, ETC.). NO CONFLICTS OF INTEREST HAVE BEEN IDENTIFIED DURING THE CURRENT FISCAL YEAR. SHOULD A CONFLICT OF INTEREST ARISE, THE EXECUTIVE DIRECTOR ALONG WITH THE BOARD OF CONTROL WOULD REVIEW AND ADDRESS PROCEDURES TO RESOLVE THE CONFLICT. FORM 990, PART VI, SECTION B, LINE 15 THE ORGANIZATION USES DATA COMPILED BY THE NATIONAL FEDERATION OF HIGH SCHOOL ASSOCIATIONS (NFHSA) TO ANNUALLY REVIEW COMPENSATION PROVIDED TO PERSONS OF OTHER STATE ASSOCIATIONS. THE BOARD OF CONTROL USES THE NFHSA REPORT AND COMPARABLE DATA FROM THE ORGANIZATION'S OWN MEMBERS TO ASSESS THE COMPENSATION OF MANAGEMENT AND EMPLOYEES. FORM 990, PART VI, SECTION C, LINE 19 GOVERNING AND POLICY DOCUMENTS ARE MADE AVAILABLE TO MEMBERS AND THE PUBLIC IN PAPER AND/OR ELECTRONIC FORM ON THE ORGANIZATION'S WEBSITE, YEARBOOK, AND THE PERIODIC WIAA BULLETIN (QUARTERLY). THE SPORTS' SEASONAL FINANCIAL STATEMENTS ARE MADE AVAILABLE TO MEMBERS AND THE NONMEMBERS THROUGH THE WIAA BULLETIN AND YEARBOOK. FORM 990, PART XII, LINE 2C: THE PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR.