Illinois High School Association

Nonprofit profile at a glance

EIN
366001358
IRS 990 coverage
2009–2024
Forms available
Form 990 2024
Location
Bloomington, IL, USA
Phone
3096636377
Rating
71
Verdict
SUPPORTED
Rating confidence
Moderate

Official website

Reported finances

Revenue
$13,475,311
Expenses
$13,181,056
Assets
$14,098,555
Liabilities
$2,178,363

Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.

Leadership & pay

24 people listed

Executive titles in this filing

  • DAN TULLY (PRESIDENT)
  • TODD ROGERS (VICE PRESIDENT)

Highest reported compensation

  • CRAIG ANDERSON (EXECUTIVE DIR.): $247,318 total reported compensation
  • ELIZABETH SAUSER (ASST EXEC DIR): $164,705 total reported compensation
  • SAMUEL KNOX (ASST EXEC DIR): $159,523 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

The ihsa governs the equitable participation in interscholastic athletics and activities that enrich the educational experience. The purpose of the ihsa is to provide leadership for the development, supervision and promotion of good sportsmanship in interscholastic competition and other activities in which member schools choose to engage. Participation in such interscholastic activities offers eligible students experiences in an educational setting which provide enrichment to the educational experience.

What it reported doing in 2024

The promotion of high school tournaments, contests, and interscholastic competitions for its 811 member high schools.

Operating model

Revenue model
Other-operating. 86% of the money available for current operations came from other operating 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. Expenses are high relative to revenue and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 56
  • Transparency & Controls: 74
  • Accountability: 95
  • Sustainability: 40
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 62.5%; rating input score 63
  • Program expense ratio: 63%; rating input score 63
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 62nd percentile among comparable filings
  • Pay-setting controls: 2 of 6 controls in place; rating input score 33
    • Compensation committee: Missing
    • Independent consultant: Missing
    • Other Form 990s reviewed: Missing
    • Written employment contract: Pass
    • Compensation survey or study: Missing
    • Board or committee approval: Pass
  • 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; 66th percentile among comparable filings
  • Governance controls: 7 of 8 controls in place; rating input score 88
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 2.2%; rating input score 43; 43rd percentile among comparable filings
  • Total-asset coverage ratio: 1.07; rating input score 38; 38th percentile among comparable filings
  • Liabilities to assets ratio: 0.15; rating input score 65; 65th percentile among comparable filings
  • Officer compensation ratio: 13.2%; rating input score 11; 11th percentile among comparable filings

Growth

  • Program expense growth: 1.5% per year; rating input score 100; 16th percentile among comparable filings
  • Revenue growth: 1.3% per year; rating input score 100; 14th percentile among comparable filings
  • Asset growth: 5.9% per year; rating input score 100; 41st percentile among comparable filings

Details

  • Where the money goes: 62.5% of revenue deployed · 63% of spending went to programs
  • Governance: 12 of 12 board members independent · 7 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $8.3M in reported program spending
  • Leadership: top reported pay $247K · 24 people listed · 2 of 6 pay-setting controls reported
  • Consistency: 34 of 34 current checks pass
  • Schedules: 7 filed schedules · includes major donors and executive pay
  • Filing history: 9 filing years from 2009 to 2024
  • Contacts: How to reach this organization
  • Money network: 12 filed money-flow records
  • Related organizations: 1 filed related-organization link
  • 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 — Sustainability: Operating margin scored 43/100.
  • Review — Accountability: Governance controls: Other executive compensation review process not reported.
  • Moderate — Sustainability: Total-asset coverage ratio scored 38/100.
  • High — Sustainability: Officer compensation ratio scored 11/100.