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
92 cents of each dollar spent went to programs.
Form 990 Part IX, line 25, columns B–D. Every line is in By the numbers.
Something off? Claim to add context
Who runs it and what they're paid
15 people listed on the 990; $26K paid to officers and key staff (Part VII, Section 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
| Name | FY2025 | FY2024 | FY2023 | FY2022 | FY2021 | FY2020 |
|---|---|---|---|---|---|---|
| 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.
Questions for Section One INC
Your first name shows with your question. Section One INC answers here, for everyone.
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, FY2022. The organization’s own words, as filed with the IRS. Find it at the IRS (EIN 13-2731525) · Dispute this lineBy the numbers
The FY2023 990, line by line.
Download 990
| Line | Start FY23 | End FY23 |
|---|---|---|
| Cash and savingsLn 1–2 | $929K | $926K |
| Land, buildings, equipmentLn 10c | $0 | $0 |
| Total assetsLn 16 | $929K | $1.1M |
| LiabilitiesLn 26 | $0 | $0 |
| Net assetsLn 32 | $929K | $1.1M |
| Line | Total | Programs | Management | Fundraising |
|---|---|---|---|---|
| Pay of officers and key staff (Part IX, line 5)Ln 5 | $19K | $19K | ||
| Legal feesLn 11b | $21K | $21K | ||
| Accounting feesLn 11c | $4K | $4K | ||
| Office expensesLn 13 | $75K | $75K | ||
| OccupancyLn 16 | $148K | $148K | ||
| TravelLn 17 | $2K | $2K | ||
| Conferences, conventions and meetingsLn 19 | $65K | $65K | ||
| InsuranceLn 23 | $24K | $24K | ||
| Other expenses (24a–d)Ln 24 | $577K | $577K | ||
| All other expensesLn 24e | $360K | $360K | ||
| Total functional expensesLn 25 | $1.3M | $1.2M | $101K | $0 |
Filing history
| Year | Money in | Money out | In minus out | Net assets | Download |
|---|---|---|---|---|---|
| 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 |
| FY2023 ViewingFiled 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
See the full FY2023 990
Part I · Summary $1,502,331 revenue, 12 lines filed
Part VI · Governance 13 of 13 board members independent, 4 to look at
Part VIII · Statement of revenue $1,502,331 across 4 lines filed
Part IX · Statement of functional expenses $1,294,450 across 10 lines filed
Part X · Balance sheet $1,137,164 assets, 9 lines filed
Part XI · Reconciliation of net assets $1,137,164 net assets at year end
Form 990 e-file FY2023 from the IRS (about our sources) · Classification, formation year and address from the IRS Business Master File
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