Idaho High School Activities Association Inc

Nonprofit profile at a glance

EIN
820201587
IRS 990 coverage
2010–2025
Forms available
Form 990 2025
Location
Boise, ID, USA
Phone
2083757027
Rating
64
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Secondary, High School

Official website

Reported finances

Revenue
$3,094,041
Expenses
$3,126,657
Assets
$2,519,808
Liabilities
$151,689

Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.

Leadership & pay

18 people listed

Executive titles in this filing

  • SHAWN TIEGS (PRESIDENT)

Highest reported compensation

  • CHAD WILLIAMS (EXECUTIVE DI): $189,129 total reported compensation
  • JULIE HAMMONS (ASST. DIREC.): $171,560 total reported compensation
  • MICHAEL FEDERICO (ASST. DIREC): $142,611 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

The mission of the Idaho high school activities association is to coordinate, supervise, and direct interscholastic activities which enhance and protect the total educational process of all student participants. All activities programs shall be formulated to promote citizenship and the academic mission of the school.

What it reported doing in 2025

To coordinate, supervise, and direct interscholastic activities within Idaho which enhance and protect the total educational process of all student participants.

Operating model

Revenue model
Other-operating. 79% of the money available for current operations came from other operating revenue.
Distribution model
Direct operator. The filing allocates 99% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.

The verdict

SUPPORTED - The filed numbers largely add up and most voting board members are independent. A relatively small share of total spending goes to programs and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 53
  • Transparency & Controls: 64
  • Accountability: 84
  • Sustainability: 28
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 60.3%; rating input score 60
  • Program expense ratio: 59.4%; rating input score 59
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 91.7%; rating input score 92; 9th percentile among comparable filings
  • Pay-setting controls: 1 of 6 controls in place; rating input score 17
    • Compensation committee: Missing
    • Independent consultant: Missing
    • Other Form 990s reviewed: Missing
    • Written employment contract: Missing
    • Compensation survey or study: Missing
    • Board or committee approval: Pass
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 77.8%; rating input score 78; 27th percentile among comparable filings
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
  • Governance controls: 5 of 8 controls in place; rating input score 62
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Pass
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: Pass
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -1.1%; rating input score 23; 23rd percentile among comparable filings
  • Total-asset coverage ratio: 0.81; rating input score 27; 27th percentile among comparable filings
  • Liabilities to assets ratio: 0.06; rating input score 57; 57th percentile among comparable filings
  • Officer compensation ratio: 16.1%; rating input score 21; 21st percentile among comparable filings

Growth

  • Program expense growth: 6% per year; rating input score 100; 41st percentile among comparable filings
  • Revenue growth: 4.8% per year; rating input score 100; 36th percentile among comparable filings
  • Asset growth: 3.4% per year; rating input score 100; 24th percentile among comparable filings

Details

  • Where the money goes: 60.3% of revenue deployed · 59.4% of spending went to programs
  • Governance: 15 of 15 board members independent · 5 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $1.9M in reported program spending
  • Leadership: top reported pay $189K · 18 people listed · 1 of 6 pay-setting controls reported
  • Consistency: 31 of 32 current checks pass · 1 finding to review
  • Schedules: 5 filed schedules · includes grants and executive pay
  • Filing history: 16 filing years from 2010 to 2025
  • Contacts: How to reach this organization
  • Money network: 3 filed money-flow records
  • Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
  • People: Everyone the filings name, and which of them the filings identify by more than a name.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • Review — Financial Efficiency: Program expense ratio scored 59/100.
  • Review — Accountability: Governance controls: 3 of 8 not reported.
  • High — Sustainability: Operating margin scored 23/100.
  • High — Sustainability: Total-asset coverage ratio scored 27/100.
  • Review — Transparency & Controls: Domestic grant itemization did not reconcile in the filed values.
  • High — Sustainability: Officer compensation ratio scored 21/100.
  • Review — Sustainability: Liabilities to assets ratio scored 57/100.