Section One INC

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Section One, INC. Acts as an agent in governing the interscholastic athletic activities for boys & girls in grades 7-12 in its member schools.

Form 990 Part I, line 1, FY2025. The organization’s own words, as filed with the IRS. Find it at the IRS (EIN 13-2731525) · Dispute this line
501(c)(3) charity; gifts are tax-deductible.
88¢ of each $1 spent went to programs.
Run by 14 volunteers.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · People: Part I, lines 5–6

Before you give

FY2025 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(3)
not on the IRS revocation list
Listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Tax-deductible gifts
Yes
Donations are tax-deductible
The IRS lists gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2025
latest Form 990
The latest return is for FY2025, 1 tax year back.
IRS e-file · Filing history
Surplus or deficit
4 of 6
filings with a surplus
Average surplus $67K a year · 5% of revenue · last 6 filings
A surplus in 4 of the last 6 filings.
Pt I · Ln 19 · 6 filings
Spent on programs
88%
of spending
88% of spending went to programs.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$38K
to officers and key staff · 2% of spending
Pay to officers and key staff is 2% of spending.
Part VII, Section A
7.2 mo
of spending, in cash
7.2 months of spending in cash.
Pt X · Ln 1–2 · Pt I · Ln 18
Liabilities
$0
0% of total assets
Liabilities are 0% of assets.
Pt X · Ln 26
Independent board members
14
of 14 voting members
14 of 14 voting members are independent.
Pt VI · Ln 1a–1b
Revenue
$1.7M
+10% vs prior year
Spent
$1.8M
To programs
88%
Net assets
$1.1M
By yearFY2020–FY2025
Revenue
$1.7M
FY2025▲ +10%
Tap a bar for its year
Revenue by fiscal year
FY2020$1.0M
FY2021$643K
FY2022$1.2M
FY2023$1.5M
FY2024$1.6M
FY2025$1.7M
Expenses
$1.8M
FY2025▲ +19%
Tap a bar for its year
Expenses by fiscal year
FY2020$813K
FY2021$493K
FY2022$1.3M
FY2023$1.3M
FY2024$1.5M
FY2025$1.8M
Net assets
$1.1M
FY2025▼ -8%
Tap a bar for its year
Net assets by fiscal year
FY2020$923K
FY2021$1.1M
FY2022$929K
FY2023$1.1M
FY2024$1.2M
FY2025$1.1M

From the FY2025 Form 990 (year ending August 2025) · figures checked against the IRS filing · see the original

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2025. IRS ruling in Aug 1984.

IRS Pub. 78 · IRS Auto-Revocation List · IRS Business Master File

Where the money goes

88 cents of each dollar spent went to programs.

Program services 88% · $1.6M Management & general 12% · $220K

Form 990 Part IX, line 25, columns B–D. Every line is in By the numbers.

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Who runs it and what they're paid

17 people listed on the 990; $38K paid to officers and key staff (Part VII, Section A).

Part VII, Section A · reportable compensation
Executive Dir./Treasurer
$16,710Pt VII · Sec A
Assistant Tresaurer/ Recor
$12,485Pt VII · Sec A
$4,050Pt VII · Sec A
$2,950Pt VII · Sec A
$1,150Pt VII · Sec A
$1,000Pt VII · Sec A
1st Vice President
$0Pt VII · Sec A
2nd Vice President
$0Pt VII · Sec A

Todd Santabarbara’s $17K as Executive Dir./Treasurer is at the 4th percentile of top reported officer pay among 1842 $1–10M recreation & sports nonprofits. Peer set: organizations in the same NTEE major field of work and revenue-size band, compared on each org’s own highest-paid officer/key-employee, from Form 990 Part VII / 990-PF Part VIII. Descriptive placement, not a verdict on whether the pay is appropriate.

Compensation history total reportable pay by year · 8 named individuals · Part VII

NameFY2025FY2024FY2023FY2022FY2021FY2020
Todd Santabarbara$16,710$15,683$13,611$15,553$9,781$11,640
Jesse Merchant$12,485$6,878$4,537$5,184$2,236—
Michael Cring$4,050$4,700$2,750$2,850——
Joe Donaldson————$1,787$3,186
Dan Belfi—$3,050————
Denise Kiernan$2,950$2,650$2,550$1,900$750—
Joseph Sigillo$1,150$2,650$1,400$1,300$800$800
John Bauerlein————$2,300$2,300

Total reportable compensation (Form 990 Part VII column D / Schedule J column E) by filing year, matched by name within this organization. The Schedule J base / bonus / deferred breakdown is not parsed into this dataset.

See Section One INC executive salaries →

Questions the 990 asks

The form asks each of these directly. These are the filed answers.

  • Family or business ties among officersPt VI · Ln 2No
  • Top official's pay set by an independent reviewPt VI · Ln 15aNo

Programs and updates

Governs interscholastic athletic activities for middle and high school students in member schools.

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1 program · $1.6M · in their own filed words · FY2024
01

The association serves as a central organization through which member high schools in new york state participate in athletic meets and tournaments in over 20 different sports.

Form 990 Part III, line 4, FY2024. The organization’s own words, as filed with the IRS. Find it at the IRS (EIN 13-2731525) · Dispute this line
$1.6Mprogram expense

By the numbers

The FY2025 990, line by line.

1The main four
Money inPt VIII
$1.7M
Ln 12
Fees for servicesLn 2g$1.6M
Other incomeLn 4–11$89K
Gifts and grantsLn 1h$26K
Money outPt IX
$1.8M
Ln 25
Programscol B$1.6M
Managementcol C$220K
Owns and owesPt X
$1.1M
net assets · Ln 32
Cash and savingsLn 1–2$1.1M
Total assetsLn 16$1.1M
LiabilitiesLn 26$0
PeoplePt VI, VII
17
listed · VII A
PaidVII A6
Voting boardVI 1a14
IndependentVI 1b14
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$26K
Fees for servicesLn 2g$1.6M
Investment incomeLn 3$2K
Other incomeLn 4–11$89K
Total revenueLn 12$1.7M
Assets in detailPt X, end of year
CashLn 1$37K
SavingsLn 2$1.1M
Cash and savings togetherLn 1–2$1.1M
Total assetsLn 16$1.1M
LiabilitiesLn 26$0
Net assetsLn 32$1.1M
OperationsPt I, VI
EmployeesI 50
VolunteersI 614
Fiscal year endsHeaderAugust
Conflict-of-interest policyVI 12aNo
Whistleblower policyVI 13No
Records policyVI 14No
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY25End FY25
Cash and savingsLn 1–2$1.2M$1.1M
Land, buildings, equipmentLn 10c$0$0
Total assetsLn 16$1.2M$1.1M
LiabilitiesLn 26$0$0
Net assetsLn 32$1.2M$1.1M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of officers and key staff (Part IX, line 5)Ln 5$41K$41K
Legal feesLn 11b$3K$3K
Accounting feesLn 11c$27K$27K
Other fees for servicesLn 11g$36K$36K
Office expensesLn 13$114K$114K
Information technologyLn 14$23K$23K
OccupancyLn 16$193K$193K
TravelLn 17$11K$11K
Conferences, conventions and meetingsLn 19$96K$96K
InsuranceLn 23$26K$26K
Other expenses (24a–d)Ln 24$1.0M$1.0M
All other expensesLn 24e$236K$236K
Total functional expensesLn 25$1.8M$1.6M$220K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest ViewingFiled with the IRS Jul 13, 2026 $1.7M$1.8M−$90K$1.1M 990 PDF
FY2024Filed with the IRS Jul 14, 2025 $1.6M$1.5M$43K$1.2M 990 PDF
FY2023Filed with the IRS Jul 15, 2024 $1.5M$1.3M$208K$1.1M 990 PDF
FY2022Filed with the IRS Jul 17, 2023 $1.2M$1.3M−$144K$929K 990 PDF
FY2021Filed with the IRS Jul 15, 2022 $643K$493K$149K$1.1M 990 PDF
FY2020Filed with the IRS Jul 7, 2021 $1.0M$813K$235K$923K 990 PDF

Schedules filed Part IV

A · Public support B · Donors D · Assets and endowments O · Explanations
See the full FY2025 990
Part I · Summary $1,715,683 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $0$26,458
I-9 Program service revenuePrior year $1,476,604$1,597,821
I-10 Investment incomePrior year $201$2,475
I-11 Other revenuePrior year $81,052$88,929
I-12 Total revenuePrior year $1,557,857$1,715,683
I-13 Grants and similar amounts paidPrior year $0$0
I-14 Benefits paid to membersPrior year $0$0
I-15 Salaries and benefitsPrior year $42,871$40,546
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $1,471,508$1,765,549
I-18 Total expensesPrior year $1,514,379$1,806,095
I-19 Revenue less expensesPrior year $43,478−$90,412
Part VI · Governance 14 of 14 board members independent, 4 to look at
VI-1a Voting members of the governing body14
VI-1b Independent voting members14
VI-12a Written conflict of interest policyNo
VI-13 Written whistleblower policyNo
VI-14 Document retention and destruction policyNo
VI-15a Process for setting top official's payNo
VI-2 Family or business relationship among officers or directorsNo
Part VIII · Statement of revenue $1,715,683 across 6 lines filed
Lines not itemized here account for $16,016 of total revenue; see the IRS return.
VIII-1f All other contributions, gifts and grants$26,458
VIII-1h Total contributions, gifts and grants$26,458
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $1,597,821$1,597,821
VIII-3 Investment incomeExcluded from tax $2,475$2,475
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Related to mission $72,913$72,913
VIII-12 Total revenueRelated to mission $1,686,750 · Unrelated business $0 · Excluded from tax $2,475$1,715,683
Part IX · Statement of functional expenses $1,806,095 across 12 lines filed
IX-5 Pay of officers and key staff (Part IX, line 5)Management $40,546$40,546
IX-11b Legal feesManagement $2,696$2,696
IX-11c Accounting feesManagement $27,353$27,353
IX-11g Other fees for servicesManagement $36,027$36,027
IX-13 Office expensesManagement $113,545$113,545
IX-14 Information technologyPrograms $22,690$22,690
IX-16 OccupancyPrograms $192,797$192,797
IX-17 TravelPrograms $11,477$11,477
IX-19 Conferences, conventions and meetingsPrograms $95,913$95,913
IX-23 InsurancePrograms $26,243$26,243
IX-24 Other expenses (24a–d)Programs $1,000,981$1,000,981
IX-24e All other expensesPrograms $235,827$235,827
IX-25 Total functional expensesPrograms $1,585,928 · Management $220,167 · Fundraising $0$1,806,095
Part X · Balance sheet $1,090,230 assets, 8 lines filed
X-1 Cash, non-interest-bearingStart of year $83,882$36,984
X-2 Savings and temporary cash investmentsStart of year $1,096,760$1,053,246
X-10c Land, buildings and equipment, netStart of year $0$0
X-16 Total assetsStart of year $1,180,642$1,090,230
X-26 Total liabilitiesStart of year $0$0
X-27 Net assets without donor restrictionsStart of year $1,180,642$1,090,230
X-32 Total net assets or fund balancesStart of year $1,180,642$1,090,230
X-33 Total liabilities and net assetsStart of year $1,180,642$1,090,230
Part XI · Reconciliation of net assets $1,090,230 net assets at year end
XI-1 Total revenue$1,715,683
XI-2 Total expenses$1,806,095
XI-3 Revenue less expenses−$90,412
XI-4 Net assets at start of year$1,180,642
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$1,090,230

Form 990 e-file FY2025 from the IRS (about our sources) · Classification, formation year and address from the IRS Business Master File

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