Illinois Elementary School Association

Nonprofit profile at a glance

EIN
370844061
IRS 990 coverage
2013–2025
Official website data refreshed
Sep 2026
Forms available
Form 990 2025
Location
Bloomington, IL, USA
Phone
309-829-0114
Rating
68
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Primary, Elementary Schools

Official website

Reported finances

Revenue
$2,964,846
Expenses
$2,197,834
Assets
$5,089,635
Liabilities
$6,725

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

Leadership & pay

19 people listed

Executive titles in this filing

  • PATRICK DREES (VICE PRESIDENT)
  • TONY INGOLD (PRESIDENT)

Highest reported compensation

  • NICOLE SCHAEFBAUER (EXEC. DIRECTOR): $170,816 total reported compensation
  • CHRIS FRASCO (ASST. EXEC. DIR.): $108,615 total reported compensation
  • SHERI STROHL (COMPTROLLER): $93,187 total reported compensation

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

Overview

Mission

To govern and promote interscholastic activities for Illinois elementary and junior high schools, fostering sportsmanship, academic excellence, and personal development through athletic and non-athletic competitions.

What it reported doing in 2025

Promote and regulate, throughout the state of Illinois, the various educational objectives of healthy minds and bodies, wise use of leisure time and social and vocational activities.

Operating model

Revenue model
Earned-program. 61% of the money available for current operations came from fees and other program revenue.
Distribution model
Direct operator. The filing allocates 100% 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 available resources goes toward mission work and fundraising costs are high for each dollar raised.

Rating breakdown

  • Financial Efficiency: 46
  • Transparency & Controls: 70
  • Accountability: 100
  • Sustainability: 67
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 44.4%; rating input score 44
  • Program expense ratio: 62.1%; rating input score 62
  • Fundraising efficiency: $2.71 raised per $1 spent on fundraising; rating input score 6; 6th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd 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: Pass
    • Compensation survey or study: Missing
    • Board or committee approval: Missing
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
  • Governance controls: 8 of 8 controls in place; rating input score 100
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • 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: Pass

Sustainability

  • Operating margin: 25.9%; rating input score 79; 79th percentile among comparable filings
  • Total-asset coverage ratio: 2.32; rating input score 62; 62nd percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 88; 88th percentile among comparable filings
  • Officer compensation ratio: 24.7%; rating input score 11; 11th percentile among comparable filings

Growth

  • Program expense growth: 2.5% per year; rating input score 100; 22nd percentile among comparable filings
  • Revenue growth: 6.8% per year; rating input score 100; 50th percentile among comparable filings
  • Asset growth: 14.1% per year; rating input score 100; 72nd percentile among comparable filings

Details

  • What they do: 3 programs and campaigns described on the official site · 1 operating location identified
  • Where the money goes: 44.4% of revenue deployed · 62.1% of spending went to programs
  • Governance: 15 of 15 board members independent · 8 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $1.4M in reported program spending
  • Leadership: top reported pay $171K · 19 people listed · 1 of 6 pay-setting controls reported
  • Consistency: 30 of 30 current checks pass
  • Schedules: 6 filed schedules · includes major donors and executive pay
  • Filing history: 13 filing years from 2013 to 2025
  • Contacts: How to reach this organization
  • Money network: 5 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.

  • Moderate — Financial Efficiency: Mission deployment rate scored 44/100.
  • High — Financial Efficiency: Fundraising efficiency scored 6/100.
  • High — Sustainability: Officer compensation ratio scored 11/100.