New York State Public High School Athletic Association Section V

Nonprofit profile at a glance

EIN
160798774
IRS 990 coverage
2011–2025
Forms available
Form 990 2025
Location
Newark, NY, USA
Phone
3153327324
Rating
78
Verdict
SUPPORTED
Rating confidence
Moderate

Official website

Reported finances

Revenue
$2,314,061
Expenses
$2,320,296
Assets
$723,817
Liabilities
$31,885

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

Leadership & pay

23 people listed

Executive titles in this filing

  • Patrick Irving (President)
  • Chris Corey (Past President)
  • Greg Parzych (President Elect)

Highest reported compensation

  • Kathy Hoyt (Executive Dir.): $138,250 total reported compensation
  • Jen Lapinski (Girls Cent Comm): $92,516 total reported compensation
  • Shaun Jeffers (Com. Director): $76,658 total reported compensation

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

Overview

Mission

Educational & Administrative Services. Provide support and administration for post-season athletic tournaments in 27 sports (boys/girls) involving 114 school districts. Support and participation in programs for drug prevention, coaching and officiating.

What it reported doing in 2025

Section V NYSHPSAA provides administration (professional and volunteer)for competition in post-season athletic tournaments in 27 various sports (boys and girls) in 114 public school districts, parachial and private schools in an 11 county area in New York State. Section V supports and participates in drug, alcohol and tobacco prevention programs and athletic training programs for the benefit and welfare of students in member schools and coaching clinics for the improvement of coaches in the schools. Section V administrators act as a negotiating unit formember schools and official's organizations and as a unit of the NYSPHSAA in interpreting and administrating NYS high school rules of conduct, participation and sportsmanship.

Operating model

Revenue model
Earned-program. 97% 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 - A large share of available resources goes toward mission work and the filed numbers largely add up. Some filing-based governance responses are negative or unanswered and expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 75
  • Transparency & Controls: 86
  • Accountability: 79
  • Sustainability: 31
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 84.2%; rating input score 84
  • Program expense ratio: 84.5%; rating input score 85
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 92.3%; rating input score 92; 11th percentile among comparable filings
  • Pay-setting controls: Limited
  • 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: 4 of 8 controls in place; rating input score 50
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: -0.3%; rating input score 25; 25th percentile among comparable filings
  • Total-asset coverage ratio: 0.31; rating input score 9; 9th percentile among comparable filings
  • Liabilities to assets ratio: 0.04; rating input score 62; 62nd percentile among comparable filings
  • Officer compensation ratio: 0.8%; rating input score 78; 78th percentile among comparable filings

Growth

  • Program expense growth: 5.4% per year; rating input score 100; 38th percentile among comparable filings
  • Revenue growth: 5.3% per year; rating input score 100; 40th percentile among comparable filings
  • Asset growth: 7.9% per year; rating input score 100; 48th percentile among comparable filings

Details

  • Where the money goes: 84.2% of revenue deployed · 84.5% of spending went to programs
  • Governance: 14 of 14 board members independent · 4 of 8 filing controls reported
  • Programs: 2 filed program accomplishments · $2M in reported program spending
  • Leadership: top reported pay $138K · 23 people listed
  • Consistency: 25 of 26 current checks pass · 1 finding to review
  • Schedules: 5 filed schedules · includes major donors
  • Filing history: 14 filing years from 2011 to 2025
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • 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.

  • Review — Accountability: Governance controls: 4 of 8 not reported.
  • High — Sustainability: Operating margin scored 25/100.
  • High — Sustainability: Total-asset coverage ratio scored 9/100.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.