New Jersey State Interscholastic Athletic Association
Nonprofit profile at a glance
- EIN
- 210638152
- IRS 990 coverage
- 2009–2024
- Forms available
- Form 990 2024
- Location
- Robbinsville, NJ, USA
- Phone
- 6092592776
- Rating
- 75
- Verdict
- SUPPORTED
- Rating confidence
- Moderate
Reported finances
- Revenue
- $5,920,030
- Expenses
- $5,623,817
- Assets
- $5,499,592
- Liabilities
- $725,117
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
55 people listed
Executive titles in this filing
- RUSSELL PETROCELLI (PRESIDENT)
- JUDY FINCH-JOHNSON (1ST VICE PRESIDENT)
- KURT KARCICH (2ND VICE PRESIDENT)
- COLLEEN MAGUIRE (EXECUTIVE DIRECTOR)
Highest reported compensation
- COLLEEN MAGUIRE (EXECUTIVE DIRECTOR): $237,391 total reported compensation
- ANTHONY MASELLI (CHEIF OPERATING OFFICER): $151,101 total reported compensation
- PAUL POPADIUK (CHIEF COMPLIANCE OFFICER): $141,226 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 New Jersey state interscholastic athletic association ("njsiaa") is a non-profit association of approximately 440 public and non-public schools organized to conduct and oversee high school sports in New Jersey. The activities of the association including the conduct of 33 separate sports tournaments are financed primarily through membership annual dues, tournament ticket revenue, tournament entry fees, and corporate sponsorships. The rules and regulations or the association are subject to the oversight of the commissioner of education pursuant to n.j.s.a.18a:11-3.
What it reported doing in 2024
The organization serves as an athletic governing and administrative structure for member schools. They administer championship athletic events, run coaching and officiating clinics, maintain a high school hall of fame and recognize outstanding student athletes with an annual scholar athlete luncheon.
Operating model
- Revenue model
- Other-operating. 95% 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 - A large share of available resources goes toward mission work and the filed numbers largely add up. Program spending has declined or grown slowly and expenses are high relative to revenue.
Rating breakdown
- Financial Efficiency: 69
- Transparency & Controls: 74
- Accountability: 100
- Sustainability: 44
- Growth: 60
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 76.1%; rating input score 76
- Program expense ratio: 79.8%; rating input score 80
- Fundraising efficiency: Limited
Transparency & Controls
- Consistency checks: 100%; rating input score 100; 63rd 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: Pass
- Written employment contract: Missing
- 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; 63rd percentile among comparable filings
- Governance controls: 9 of 9 controls in place; rating input score 100
- Conflict-of-interest policy: Pass
- Whistleblower policy: Pass
- Document-retention policy: Pass
- CEO compensation review process: Pass
- 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: 5%; rating input score 51; 51st percentile among comparable filings
- Total-asset coverage ratio: 0.98; rating input score 36; 36th percentile among comparable filings
- Liabilities to assets ratio: 0.13; rating input score 53; 53rd percentile among comparable filings
- Officer compensation ratio: 11.6%; rating input score 25; 25th percentile among comparable filings
Growth
- Program expense growth: -0.1% per year; rating input score 0; 13th percentile among comparable filings
- Revenue growth: 0.6% per year; rating input score 100; 14th percentile among comparable filings
- Asset growth: 3.4% per year; rating input score 100; 26th percentile among comparable filings
Details
- Where the money goes: 76.1% of revenue deployed · 79.8% of spending went to programs
- Governance: 51 of 51 board members independent · 9 of 9 filing controls reported
- Programs: 1 filed program accomplishment · $4.5M in reported program spending
- Leadership: top reported pay $237K · 55 people listed · 2 of 6 pay-setting controls reported
- Highest-paid contractors: 1 contractor listed · $266K reported
- Consistency: 29 of 29 current checks pass
- Schedules: 5 filed schedules · includes major donors and executive pay
- Filing history: 15 filing years from 2009 to 2024
- Contacts: How to reach this organization
- Money network: 4 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.
- High — Growth: Program expense growth scored 0/100.
- Review — Sustainability: Operating margin scored 51/100.
- Moderate — Sustainability: Total-asset coverage ratio scored 36/100.
- High — Sustainability: Officer compensation ratio scored 25/100.
- Review — Sustainability: Liabilities to assets ratio scored 53/100.