Section One INC FY2022 filing

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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, FY2022. 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.
94¢ of each $1 spent went to programs.
$28K paid to officers and key staff.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · Pay: Part VII

Before you give

FY2022 · 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
94%
of spending
94% of spending went to programs.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$28K
to officers and key staff · 2% of spending
Pay to officers and key staff is 2% of spending.
Part VII, Section A
8.5 mo
of spending, in cash
8.5 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
13
of 13 voting members
13 of 13 voting members are independent.
Pt VI · Ln 1a–1b
Revenue
$1.2M
+83% vs prior year
Spent
$1.3M
To programs
94%
Net assets
$929K
By yearFY2020–FY2025
Revenue
$1.2M
FY2022▲ +83%
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
$1.3M
FY2022▲ +167%
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
$929K
FY2022▼ -13%
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 FY2022 Form 990 (year ending August 2022) · figures checked against the IRS filing · see the original

You’re viewing the FY2022 filing — not the latest on file. See the latest (FY2025) →

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

94 cents of each dollar spent went to programs.

Program services 94% · $1.2M Management & general 6% · $83K

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

16 people listed on the 990; $28K paid to officers and key staff (Part VII, Section A).

Part VII, Section A · reportable compensation
Executive Dir./Treasurer
$15,553Pt VII · Sec A
Assistant Tresaurer
$5,184Pt VII · Sec A
$2,850Pt VII · Sec A
$1,900Pt VII · Sec A
2nd Vice President
$1,300Pt VII · Sec A
$800Pt VII · Sec A
$0Pt VII · Sec A
1st 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 · $1.2M · in their own filed words · FY2021
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, FY2021. The organization’s own words, as filed with the IRS. Find it at the IRS (EIN 13-2731525) · Dispute this line
$1.2Mprogram expense

By the numbers

The FY2022 990, line by line.

1The main four
Money inPt VIII
$1.2M
Ln 12
Fees for servicesLn 2g$872K
Other incomeLn 4–11$302K
Investment incomeLn 3$104
Money outPt IX
$1.3M
Ln 25
Programscol B$1.2M
Managementcol C$83K
Owns and owesPt X
$929K
net assets · Ln 32
Cash and savingsLn 1–2$929K
Total assetsLn 16$929K
LiabilitiesLn 26$0
PeoplePt VI, VII
16
listed · VII A
PaidVII A6
Voting boardVI 1a13
IndependentVI 1b13
2In more detail
Revenue in detailPt VIII
Fees for servicesLn 2g$872K
Investment incomeLn 3$104
Other incomeLn 4–11$302K
Total revenueLn 12$1.2M
Assets in detailPt X, end of year
CashLn 1$111K
SavingsLn 2$818K
Cash and savings togetherLn 1–2$929K
Total assetsLn 16$929K
LiabilitiesLn 26$0
Net assetsLn 32$929K
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 FY22End FY22
Cash and savingsLn 1–2$1.1M$929K
Land, buildings, equipmentLn 10c$0$0
Total assetsLn 16$1.1M$929K
LiabilitiesLn 26$12K$0
Net assetsLn 32$1.1M$929K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of officers and key staff (Part IX, line 5)Ln 5$20K$20K
Legal feesLn 11b$13K$13K
Accounting feesLn 11c$7K$7K
Other fees for servicesLn 11g$4K$4K
Office expensesLn 13$59K$59K
OccupancyLn 16$152K$152K
TravelLn 17$2K$2K
Conferences, conventions and meetingsLn 19$34K$34K
InsuranceLn 23$24K$24K
Other expenses (24a–d)Ln 24$597K$597K
All other expensesLn 24e$406K$406K
Total functional expensesLn 25$1.3M$1.2M$83K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 LatestFiled 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
FY2022 ViewingFiled 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 I · Grants O · Explanations
See the full FY2022 990
Part I · Summary $1,173,689 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $0$0
I-9 Program service revenuePrior year $568,273$871,843
I-10 Investment incomePrior year $82$104
I-11 Other revenuePrior year $74,293$301,742
I-12 Total revenuePrior year $642,648$1,173,689
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 $27,183$19,530
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $466,049$1,297,755
I-18 Total expensesPrior year $493,232$1,317,285
I-19 Revenue less expensesPrior year $149,416−$143,596
Part VI · Governance 13 of 13 board members independent, 4 to look at
VI-1a Voting members of the governing body13
VI-1b Independent voting members13
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 $1,173,689 across 4 lines filed
Lines not itemized here account for $13,507 of total revenue; see the IRS return.
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $871,843$871,843
VIII-3 Investment incomeExcluded from tax $104$104
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Related to mission $288,235$288,235
VIII-12 Total revenueRelated to mission $1,173,585 · Unrelated business $0 · Excluded from tax $104$1,173,689
Part IX · Statement of functional expenses $1,317,285 across 11 lines filed
IX-5 Pay of officers and key staff (Part IX, line 5)Programs $19,530$19,530
IX-11b Legal feesManagement $12,874$12,874
IX-11c Accounting feesManagement $7,000$7,000
IX-11g Other fees for servicesManagement $3,915$3,915
IX-13 Office expensesManagement $59,112$59,112
IX-16 OccupancyPrograms $151,815$151,815
IX-17 TravelPrograms $1,525$1,525
IX-19 Conferences, conventions and meetingsPrograms $34,087$34,087
IX-23 InsurancePrograms $24,116$24,116
IX-24 Other expenses (24a–d)Programs $596,819$596,819
IX-24e All other expensesPrograms $406,492$406,492
IX-25 Total functional expensesPrograms $1,234,384 · Management $82,901 · Fundraising $0$1,317,285
Part X · Balance sheet $929,283 assets, 8 lines filed
X-1 Cash, non-interest-bearingStart of year $115,569$111,276
X-2 Savings and temporary cash investmentsStart of year $969,383$818,007
X-10c Land, buildings and equipment, netStart of year $0$0
X-16 Total assetsStart of year $1,084,952$929,283
X-26 Total liabilitiesStart of year $12,073$0
X-27 Net assets without donor restrictionsStart of year $1,072,879$929,283
X-32 Total net assets or fund balancesStart of year $1,072,879$929,283
X-33 Total liabilities and net assetsStart of year $1,084,952$929,283
Part XI · Reconciliation of net assets $929,283 net assets at year end
XI-1 Total revenue$1,173,689
XI-2 Total expenses$1,317,285
XI-3 Revenue less expenses−$143,596
XI-4 Net assets at start of year$1,072,879
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$929,283

Form 990 e-file FY2022 from the IRS (about our sources) · Classification, formation year and address from the IRS Business Master File

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