2026-04-15T15:31:22-07:00 2025-06-30 464558541 Metz & Associates PLLC 3804 W Vliet Street Milwaukee WI 53208 990 2024-07-01 866051093 ARIZONA INTERSCHOLASTIC ASSOCIATION INC ARIZ 6023853810 7007 N 18TH ST PHOENIX AZ 85020 DAVID HINES Executive Director 2026-04-15 true true William Blake Markee P01572439 2627849606 2024 2025-03-06 01:10:19Z DAVID HINES 7007 N 18TH ST PHOENIX AZ 85020 18251266 false X https://aiaonline.org/ X 1963 AZ PROVIDE GOVERNANCE AND STATE COORDINATION FOR INTERSCHOLASTIC ACTIVITIES, WHICH ENRICHES THE EDUCATION-BASED ATHLETICS AND ACTIVITIES OF ARIZONA HIGH SCHOOLS, IN A FAIR, DIVERSE AND EQUITABLE MANNER. 10 10 2321 0 1611465 1998022 15036267 15948356 42802 105078 95540 199810 16786074 18251266 50400 0 3428017 3840823 0 170602 12371397 13391732 15799414 17282955 986660 968311 6021364 7126950 329158 466433 5692206 6660517 X PROVIDE GOVERNANCE AND STATE COORDINATION FOR INTERSCHOLASTIC ACTIVITIES, WHICH ENRICHES THE EDUCATION-BASED ATHLETICS AND ACTIVITIES OF ARIZONA HIGH SCHOOLS, IN A FAIR, DIVERSE AND EQUITABLE MANNER. false false 7694580 7694580 ARBITERPAY: ARBITERPAY IS THE OFFICIALS' PAYMENT SOLUTION UTILIZED BY THE AIA TO PAY ALL AIA ASSIGNED OFFICIALS FOR REGULAR AND POST SEASON EVENTS. ARBITERPAY IS A FULLY INTEGRATED ELECTRONIC PAYMENT AND PREPORTING TOOL THAT SIGNIFICANTLY REDUCES TIME AND EFFORT REQUIREED TO PAY OFFICIALS. MEMBER SCHOOLS' OFFICIALS' PAYMENTS ARE PAID THROUGH THE AIA-REFPAY ACCOUNT AS A BENEFIT OF MEMBERSHP. 4211272 4797102 TOURNAMENTS: THE ASSOCIATION'S TOURNAMENT DIVISION ACTIVITES ARE SUPPORTED BY FEES AND TICKET SALES FOR TOURNAMENTS THAT ARE PUT ON FOR MEMBER HIGH SCHOOLS WITHIN THE STATE OF ARIZONA. THIS DIVISION OPERATES, REGULATES AND PROMULGATES INTERSCHOLASTIC CHAMPIONSHIP COMPETITIONS THROUGH STANDARDS, RULES AND REGULATIONS ADOPTED BY ITS MEMBER SCHOOLS. 3350755 3741524 THE ASSOCIATION'S EDUCATION/MEMBER SERVICES DIVISION ACTIVITIES AND STAFF ARE SUPPORTED BY PARTICIPATION FEES (BASED ON THE NUMBER OF VARSITY SPORTS IN WHICH THE SCHOOLS PARTICIPATE AND MEMBERSHIP DUES FROM MEMBER HIGH SCHOOLS WITHIN THE STATE OF ARIZONA). THE MEMBERSHIP ALSO PAY FEES TO SUPPLEMENT EXCESS ACCIDENT INSURANCE FOR STUDENTS. THE DIVISION INCLUDES EDUCATION AND CERTIFICATION. 905661 952330 OFFICIALS: THE ASSOCIATION'S OFFICIALS DIVISION ACTIVITIES ARE SUPPORTED BY OFFICIALS' REGISTRATION FEES AND GAME ASSIGNMENT FEES. THE ASSOCIATION ASSIGNS REGULAR SEASON AND POST SEASON OFFICIALS TO AIA SANCTIONED EVENTS. THE ASSOCIATION CONDUCTS EDUCATIONAL CLINICS FOR OFFICIALS TO ADVANCE THEIR SKILLS. INDIVIDUALS WISHING TO BE GAME OFFICIALS ARE REQUIRED TO REGISTER AND PAY A FEE TO BE OFFERED ASSIGNMENTS BY THE ASSOCIATION ON ITS GAMES. 602918 1065731 AIA SPORTS PROPERTIES IS THE ASSOCIATION'S SPONSORSHIP SALES AND MARKETING PROGRAM AIMED AT GENERATING REVENUE TO FUND THE AZPREPS365.COM WEBSITE AND PRODUCTION OF LIVE WEBCAST EVENTS. AIA SPORTS PROPERTIES MANAGES THE FULFILLMENT OF SPONSORSHIPS THROUGH MEDIA RELATED ELEMENTS AND ON SITE PRESENCE. IN ADDITION, AIA SPORTS PROPERTIES MANAGES THE BROADCAST MEDIA RIGHTS OF THE AIA THROUGH THE AIA RADIO NETWORK, THE NFHS NETWORK AND TELEVISED BROADCASTS OF STATE TOURNAMENT, CHAMPIONSHIP AND SELECT REGULAR SEASON EVENTS. 1508579 2018061 16765186 true true false false false false false false false false true false false true false true true false false false false false false false false false false false false true false false false false false false false false true false false false false false false false false true 147 0 true 2321 true false false false false false false false 0 false false false false false false false X 10 10 false false false false true true true true true false false true true true true true false true true false AZ X David Hines 6023853810 7007 N 18th Street Phoenix AZ 85020 DAVID HINES Executive Dir. 40.00 0.00 X X 225213 0 0 BRIAN BOLITHO CHIEF BUS DEVT 40.00 0.00 X 181464 0 0 JIM DEAN ASSISTANT EXECUTIVE DIRECTOR 40.00 0.00 173886 0 0 Jason R Urasky Chief Technology O 40.00 0.00 145082 0 0 BRIAN GESSNER STATE COMMISSIONER 40.00 0.00 133391 0 0 DEAN VISSER SPORTS ADMIN 40.00 0.00 119804 0 0 AMY RICHMOND DIR OF FINANCE 40.00 0.00 109069 0 0 SAMUEL CRAWFORD JR SENIOR DEVELOPER 40.00 0.00 103722 0 0 MISSY TOWNSEND Vice President 5.00 0.00 X X 0 0 0 TIERRA YAZZIE BOARD MEMBER 5.00 0.00 X 0 0 0 TIM BRIDGES BOARD MEMBER 5.00 0.00 X 0 0 0 WILLIAM BILLY DUARTE BOARD MEMBER 5.00 0.00 X 0 0 0 JENIFER BURKS BOARD MEMBER 5.00 0.00 X 0 0 0 NATHAN SLATER BOARD MEMBER 5.00 0.00 X 0 0 0 STEVE JOHNSON BOARD MEMBER 5.00 0.00 X 0 0 0 DAVID VERDUGO BOARD MEMBER 5.00 0.00 X 0 0 0 MATT BELDEN President 5.00 0.00 X X 0 0 0 TIM CARTER BOARD MEMBER 5.00 0.00 X 0 0 0 1191631 8 false true false 0 616774 1381248 421767 1998022 MEMBER REIMBURSEMENTS 900099 9554359 9554359 OFFICIAL'S REGISTRATIO 900099 942469 942469 OTHER PROGRAM SERVICES 900099 40451 40451 PARTICIPATION FEES 711210 1533505 1533505 TICKET SALES 711210 3877572 3877572 15948356 105078 105078 0 0 0 0 0 0 0 BROADCAST INCOME 199810 199810 199810 18251266 16148166 105078 X 50400 50400 0 0 0 258629 206903 25863 25863 0 2818767 2705229 61115 52423 295090 280014 8115 6961 233941 221990 6433 5518 234396 224776 5178 4442 0 192331 109295 83036 75777 73314 1970 493 0 0 0 8801767 8753126 28641 20000 1084 542 542 101763 88290 10254 3219 224132 195700 13831 14601 0 114391 87313 21711 5367 1138891 1135881 1038 1972 0 118667 100609 9029 9029 0 0 92932 74346 18586 890069 871760 14647 3662 FACILITY EQUIPMENT & RENTAL 939378 939378 TOURNAMENT HOSPITALITY 183402 183402 TOURNAMENT AWARDS 172534 172534 TOURNAMENT SUPPLIES 166113 166058 55 178501 124868 37123 16510 17282955 16765186 347167 170602 1518042 471022 2556915 3187670 0 335933 244686 0 0 0 0 213146 72801 2558252 869259 1397328 1688993 0 0 0 0 1461778 6021364 7126950 247429 281166 81729 185267 329158 466433 X 5692206 6660517 5692206 6660517 6021364 7126950 968311 X false true X true false X 2061529 2135273 1648289 1611465 1998022 9454578 7685672 12349281 14225022 15036267 15948356 65244598 0 0 0 9747201 14484554 15873311 16647732 17946378 74699176 0 0 74699176 1919 2012 16767 42802 105078 168578 0 1919 2012 16767 42802 105078 168578 0 93402 51091 77783 95540 199810 517626 9842522 14537657 15967861 16786074 18251266 75385380 0.99090 0.99320 0.00220 0.00110 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 773500 773500 1140907 534262 606645 555837 273666 282171 88008 61331 26677 1688993 CONSTRUCTION IN PROGRESS 1461778 1461778 X 18251266 18251266 18251266 17282955 17282955 17282955 Part X : FIN48 Footnote The Association has been recognized by the Internal Revenue Service as a not-for-profit corporation as described in Section 501(c)(3) of the Internal Revenue Code and is exempt from federal and state income taxes; therefore, no provision for income taxes has been made in these financial statements. The Association has also been classified as an entity that is not a private foundation within the meaning of Section 509(a) and qualifies for deductible contributions as provided in Section 170(b)(l)(A)(vi). Income determined to be unelated business taxable income (UBTI) would be taxable.Under the guidance of Accounting for Uncertainty in Income Taxes, the Association utilizes a two-step approach in recognizing and measuring uncertain tax positions (tax contingencies). The first step is to evaluate the tax position for recognition by determining if the weight of available evidence indicates is more likely than not that the position will be sustained on audit, including resolution of related appeals or litigation processes. The second step is to measure the tax benefit as the largest amount, which is more than 50% likely of being realized upon ultimate settlement.At June 30, 2025, management believes there were no uncertain tax positions. false false false false false false false false false BRIAN BOLITHO CHIEF BUS DEVT 181464 181464 DAVID HINES Executive Dir. 225213 225213 JIM DEAN ASSISTANT EXECUTIVE DIRECTOR 173886 173886 X EQUIPMENT 3 251246 FMV SERVICES 2 11500 FMV X SPORTING GOODS 7 159021 FMV false false false Form 990, Part VI, Section A, Line 6 MEMBERSHIP INCLUDES ANY ACCREDITED ARIZONA HIGH SCHOOL OR BORDERING STATE HIGH SCHOOL, WHICH MEETS CERTAIN MINIMUM REQUIREMENTS AND AGREES TO ABIDE BY ALL RULES AND REGULATIONS OF THE AIA. Form 990, Part VI, Section A, Line 7a THERE ARE SIX SCHOOL CONFERENCES BASED ON SIZE OF SCHOOL. THESE CONFERENCES MAY EACH ELECT ONE MEMBER TO THE BOARD. THE OTHER FOUR MEMBERS OF THE EXCUTIVE BOARD ARE REPRESENTATIVES OF VARIOUS ATHLETIC AND EDUCATIONAL ASSOCIATIONS WITHIN THE STATE OF ARIZONA. Form 990, Part VI, Section A, Line 7b OPERATIONAL DECISIONS OF THE EXECUTIVE BOARD ARE NOT SUBJECT TO MEMBER APPROVAL. HOWEVER, THERE IS A LEGISLATIVE COUNCIL THAT HAS LEGISLATIVE AUTHORITY IN ALL MATTERS PERTAINING TO INTERSCHOLASTIC ACTIVITIES OF MEMBER SCHOOLS. THE LEGISLATIVE COUNCIL INCLUDES DELEGATES FROM EACH OF THE SIX SCHOOL CONFERENCES. Form 990, Part VI, Section B, Line 11b A REQUEST IS MADE FOR A PRELIMINARY PRESENTATION OF THE FORM 990 FROM THE AUDIT FIRM/FORM 990. PREPARER TO THE ASSOCIATION'S AUDIT AND FINANCE COMMITTEE FOR REVIEW/DISCUSSION SUBSEQUENT PRESENTATION TO THE EXECUTIVE BOARD BY THE SAME ENTITY FOR FORMAL PRESENTATION/FURTHER REVIEW IS ALSO REQUESTED PRIOR TO FILING THE FORM 990. Form 990, Part VI, Section B, Line 12c AN ANNUAL STATEMENT IS SIGNED BY EACH COMMITTEE/BOARD MEMBER. Form 990, Part VI, Section B, Line 15b EXECUTIVE DIRECTOR - WRITTEN EVALUATION AND VERBAL DISCUSSION BY EXECUTIVE BOARD PRESIDENT, VP AND PAST PRESIDENT, ASSESSMENT AND COMPARISON OF COMPARABLE ASSOCIATIONS, MERIT AND/OR INCREASED PERFORMANCE AS DETERMINED BY THE EXECUTIVE BOARD.KEY EMPLOYEES - WRITTEN EVALUATION BY SUPERVISOR - EXECUTIVE DIRECTOR. MERIT/PERFORMANCE BASED ADJUSTMENTS WHEN APPROPRIATE. Form 990, Part VI, Section C, Line 19 THE GOVERNING DOCUMENTS (CONSTITUTION & BYLAWS), OPERATIONS HANDBOOK, FISCAL GUIDELINES, AND FINANCIAL STATEMENTS REFLECTED IN THE ANNUAL REPORT ARE ALL AVAILABLE ON AIA'S WEBSITE. THE FORM 990 IS AVAILABLE AT GUIDESTAR.COM AND UPON REQUEST. FORM 990, PART I, LINE I, DESCRIPTION OF ORGANIZATION MISSION: PARTICIPATION BY PROVIDING AIA MEMBER SCHOOLS WITH AN EVEN PLAYING FIELD TO ENSURE FAIR AND EQUITABLE COMPETITION IN INTERSCHOLASTIC ACTIVITIES FORM 990, PART VI, SECTION A, LINE 6: MEMBERSHIP INCLUDES ANY ACCREDITED ARIZONA HIGH SCHOOL OR BORDERING STATE HIGH SCHOOL, WHICH MEETS CERTAIN MINIMUM REQUIREMENTS AND AGREES TO ABIDE BY ALL RULES AND REGULATIONS OF THE AIA FORM 990, PART VI, SECTION A, LINE 7A: THERE ARE SIX SCHOOL CONFERENCES BASED ON SIZE OF SCHOOL. THESE CONFERENCES MAY EACH ELECT ONE MEMBER TO THE BOARD. THE OTHER FOUR MEMBERS OF THE EXECUTIVE BOARD ARE RESPRESENTATIVES OF VARIOUS ATHLETIC AND EDUCATIONAL ASSOCIATIONS WITHIN THE STATE OF ARIZONA. FORM 990, PART VI, SECTION A, LINE 7B: OPERATIONAL DECISIONS OF THE EXECUTIVE BOARD ARE NOT SUBJECT TO MEMBER APPROVAL. HOWEVER, THERE IS A LEGISLATIVE COUNCIL THAT HAS LEGISLATIVE AUTHORITY IN ALL MATTERS PERTAINING TO INTERSCHOLASTIC ACTIVITIES OF MEMBER SCHOOLS. THE LEGISLATIVE COUNCIL INCLUDES DELEGATES FROM EACH OF THE SIX SCHOOL CONFERENCES. FORM 990, PART VI, SECTION B, LINE 11B: A REQUEST IS MADE FOR A PRELIMINARY PRESENTATION OF THE FORM 990 FROM THE AUDIT FIRM/FORM 990. PREPARER TO THE ASSOCIATION'S AUDIT AND FINANCE COMMITTEE FOR REVIEW/DISCUSSION SUBSEQUENT PRESENTATION TO THE EXECUTIVE BOARD BY THE SAME ENTITY FOR FORMAL PRESENTATION/FURTHER REVIEW IS ALSO REQUESTED PRIOR TO FILING THE FORM 990. FORM 990, PART VI, SECTION B, LINE 15: EXECUTIVE DIRECTOR - WRITTEN EVALUATION AND VERBAL DISCUSSION BY EXECUTIVE BOARD PRESIDENT, VP AND PAST PRESIDENT, ASSESSMENT AND COMPARISON OF COMPARABLE ASSOCIATIONS, MERIT AND/OR INCREASED PERFORMANCE AS DETERMINED BY THE EXECUTIVE BOARD KEY EMPLOYEES - WRITTEN EVALUATION BY SUPERVISOR - EXECUTIVE DIRECTOR MERIT/PERFORMANCE BASED ADJUSTMENTS WHEN APPROPRIATE FORM 990, PART VI, SECTION C, LINE 19: THE GOVERNING DOCUMENTS (CONSTITUTION & BYLAWS), OPERATIONS HANDBOOK AND FISCAL GUIDELINES AND ANNUAL BUDGET ARE ALL AVAILABLE ON AIA'S WEBSITE. THE FORM 990 IS AVAILABLE AT GUIDESTAR.COM AND UPON REQUEST.