Wisconsin Interscholastic Athletic Assoc
Nonprofit profile at a glance
- EIN
- 390886387
- IRS 990 coverage
- 2010–2024
- Forms available
- Form 990 2024, Form 990-T 2024
- Location
- Stevens Point, WI, USA
- Phone
- 7153448580
- Rating
- 77
- Verdict
- SUPPORTED
- Rating confidence
- Moderate
- Sector
- Sports Associations &Training Facilities
Reported finances
- Revenue
- $12,936,111
- Expenses
- $11,758,273
- Assets
- $12,864,205
- Liabilities
- $1,394,701
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
17 people listed
Executive titles in this filing
- CORY HINKEL (PRESIDENT)
- KARL MORRIN (VICE PRESIDENT/PRESIDENT ELECT)
- STEPHANIE HAUSER (EXECUTIVE DIRECTOR)
Highest reported compensation
- STEPHANIE HAUSER (EXECUTIVE DIRECTOR): $263,379 total reported compensation
- MELMOTH DOW (ASSOCIATE DIRECTOR): $216,389 total reported compensation
- THOMAS SHAFRANSKI (ASSISTANT DIRECTOR): $208,227 total reported compensation
Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
To organize, develop, direct and control interscholastic athletic programs.
What it reported doing in 2024
1. To organize, develop, direct and control an interscholastic athletic program which will promote the ideals of its membership and opportunities for member schools' participation.2. To emphasize interscholastic athletics as a partner with other school activities in the total educational process and to formulate and maintain policies which will cultivate high ideals of good citizenship and sportsmanship.3. To promote uniformity of standards in interscholastic athletic competition and to prevent exploitation of special interest groups of the school program and the individual's ability.
Operating model
- Revenue model
- Earned-program. 85% of the money available for current operations came from fees and other program revenue.
- Distribution model
- Direct operator. The filing allocates 97% 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 most voting board members are independent. The filing does not identify recipients for some grant dollars and total assets are small relative to annual expenses; liquid coverage is unknown.
Rating breakdown
- Financial Efficiency: 80
- Transparency & Controls: 59
- Accountability: 100
- Sustainability: 53
- Growth: 100
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 86.8%; rating input score 87
- Program expense ratio: 95.2%; rating input score 95
- Fundraising efficiency: Limited
Transparency & Controls
- Consistency checks: 93.3%; rating input score 93; 14th 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: Missing
- Compensation survey or study: Pass
- Board or committee approval: Pass
- Foreign activity oversight: Limited
- Grant itemization coverage: 11%; rating input score 11; 8th percentile among comparable filings
- 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: 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: Pass
- Other executive compensation review process: NotApplicable
- Form 990 shared with the board: Pass
- Board meeting minutes documented: Pass
- Audit committee oversight: Pass
- Independent financial-statement audit: Pass
Sustainability
- Operating margin: 9.1%; rating input score 65; 65th percentile among comparable filings
- Total-asset coverage ratio: 1.09; rating input score 39; 39th percentile among comparable filings
- Liabilities to assets ratio: 0.11; rating input score 72; 72nd percentile among comparable filings
- Officer compensation ratio: 10.7%; rating input score 18; 18th percentile among comparable filings
Growth
- Program expense growth: 2.8% per year; rating input score 100; 24th percentile among comparable filings
- Revenue growth: 3.1% per year; rating input score 100; 26th percentile among comparable filings
- Asset growth: 6.9% per year; rating input score 100; 48th percentile among comparable filings
Details
- Where the money goes: 86.8% of revenue deployed · 95.2% of spending went to programs
- Governance: 11 of 11 board members independent · 8 of 8 filing controls reported
- Programs: 1 filed program accomplishment · $11.2M in reported program spending
- Leadership: top reported pay $263K · 17 people listed · 2 of 6 pay-setting controls reported
- Highest-paid contractors: 1 contractor listed · $193K reported
- Consistency: 35 of 36 current checks pass · 1 finding to review
- Schedules: 7 filed schedules · includes major donors, grants, and executive pay
- Filing history: 14 filing years from 2010 to 2024
- Contacts: How to reach this organization
- Money network: 6 filed money-flow records
- Related organizations: Filed and resolved organization relationships.
- 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 — Transparency & Controls: Grant itemization coverage scored 11/100.
- Moderate — Sustainability: Total-asset coverage ratio scored 39/100.
- High — Sustainability: Officer compensation ratio scored 18/100.
- Review — Transparency & Controls: Domestic grant itemization did not reconcile in the filed values.