Washington Interscholastic Activities Association FY2021 filing

Tax-deductible

Renton, WA501(c)(3)Since 1905EducationEIN 91-0595035Revenue $2.7M in FY2021

On file with the IRSwiaa.com435 Main Ave S, 98057-2711 · Renton, WATax-exempt since Aug 2015Publicly supported — 509(a)(2)

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This Association shall plan, supervise, and administer the Interscholastic Activities approved and delegated by the school districts board of directors.

501(c)(3) charity; gifts are tax-deductible.
40¢ of each $1 spent went to programs.
$671K 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

FY2021 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(3)
not on the IRS revocation list
Looks good: listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Tax-deductible gifts
Yes
Donations are tax-deductible
Looks good: the IRS lists gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2025
latest Form 990
Looks good: the latest return is for FY2025, 1 tax year back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
5 of 6
filings with a surplus
Average surplus $206K a year · 4% of revenue · last 6 filings
Fine: a surplus in 5 of the last 6 filings.
Pt I · Ln 19 · 6 filings
Spent on programs
40%
of spending
Concern: 40% of spending went to programs; under 50%.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$671K
to officers and key staff · 26% of spending
Worth a look: pay to officers and key staff is 26% of spending; over 20%.
Pt VII · Sec A
Cash reserves
14 mo
of spending, in cash
Looks good: 14.5 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
2
named funders · $255K
Fine: 2 funders name it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$1.8M
27% of total assets
Looks good: liabilities are 27% of assets; 50% or less.
Pt X · Ln 26
Independent board members
12
of 12 voting members
Looks good: 12 of 12 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$2.7M
-34% vs prior year
Spent
$2.5M
To programs
40%
Net assets
$4.6M
By yearFY2020–FY2025
Revenue
$2.7M
FY2021▼ -34%
Tap a bar for its year
Revenue by fiscal year
FY2020$4.1M
FY2021$2.7M
FY2022$5.5M
FY2023$5.9M
FY2024$6.5M
FY2025$6.6M
Expenses
$2.5M
FY2021▼ -40%
Tap a bar for its year
Expenses by fiscal year
FY2020$4.2M
FY2021$2.5M
FY2022$4.9M
FY2023$5.8M
FY2024$6.2M
FY2025$6.3M
Net assets
$4.6M
FY2021▲ +10%
Tap a bar for its year
Net assets by fiscal year
FY2020$4.2M
FY2021$4.6M
FY2022$5.3M
FY2023$5.3M
FY2024$5.7M
FY2025$6.0M

From the FY2021 Form 990 (year ending July 2021) · figures checked against the IRS filing · see the original

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You’re viewing the FY2021 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 2015.

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

Where the money goes

40 cents of each dollar spent went to programs.

Program services 40% · $1.0M Management & general 60% · $1.5M

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

18 people listed on the 990; $671K paid to officers and key staff.

Part VII, Section A · reportable compensation · most recent filed roster (FY2020); the FY2021 filing did not itemize Part VII
Executive Director
$185,603Pt VII · Sec A
Assistant Executive Director
$132,485Pt VII · Sec A
Chief Financial Officer
$119,814Pt VII · Sec A
Assistant Executive Director
$117,586Pt VII · Sec A
Assistant Executive Director
$115,275Pt VII · Sec A
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
$0Pt VII · Sec A

Mickey Hoffman’s $236K as Executive Director is at the 89th percentile of top reported officer pay among 3395 $1–10M education 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
Mickey Hoffman$235,922$226,979$209,389$197,323$185,603$92,502
Cindy Adsit$166,619$157,288$144,034$138,239$132,485—
Andy Barnes$166,252$149,950$132,830$123,810$117,586—
Mike Colbrese—————$163,671
Leah Francis$158,216$149,004$138,089$131,816$119,814—
Justin Kesterson$137,824$127,199$112,976$107,843——
Bj Kuntz——$128,014$122,614$115,275—
Andy Knapp$127,800$111,324$100,316———

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 Washington Interscholastic Activities Association executive salaries →

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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

Helps operate student programs that foster achievement and respect.

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Provided by the organization

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1 program · $1.0M · in their own filed words · FY2020
01

With integrity the organization ensures respect for all individuals and communities by valuing others, treating them with dignity, and promoting ethical behavior in all activities. The organization provides a safe environment where participants pursue positive relationships and access to equitable, fair, and diverse activities.

$1.0Mprogram expense

Funders

Who pays for it.

From grant filings on record. Receipts are incomplete: individual donors are never listed.

Grants

Schedule I · received and paid
Grants received · FY2023
Total grants receivedfrom 2 funders$255K
Grants paid · 3 grants · $61K · 2019–2020

By the numbers

The FY2021 990, line by line.

1The main four
Money inPt VIII
$2.7M
Ln 12
Gifts and grantsLn 1h$1.6M
Fees for servicesLn 2g$1.1M
Investment incomeLn 3$46K
Money outPt IX
$2.5M
Ln 25
Programscol B$1.0M
Managementcol C$1.5M
Owns and owesPt X
$4.6M
net assets · Ln 32
Cash and savingsLn 1–2$3.1M
Total assetsLn 16$6.4M
LiabilitiesLn 26$1.8M
PeoplePt VI, VII
18
listed · VII A
PaidVII A5
Voting boardVI 1a12
IndependentVI 1b12
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$1.6M
Government grantsLn 1e$914K
Fees for servicesLn 2g$1.1M
Investment incomeLn 3$46K
Other incomeLn 4–11$5K
Total revenueLn 12$2.7M
Assets in detailPt X, end of year
CashLn 1$2.7M
SavingsLn 2$397K
Cash and savings togetherLn 1–2$3.1M
InvestmentsLn 11–13$1.5M
Land, buildings, equipmentLn 10c$1.7M
Total assetsLn 16$6.4M
LiabilitiesLn 26$1.8M
Net assetsLn 32$4.6M
OperationsPt I, VI
EmployeesI 5169
VolunteersI 6200
Fiscal year endsHeaderJuly
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13No
Records policyVI 14No
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY21End FY21
Cash and savingsLn 1–2$2.4M$3.1M
InvestmentsLn 11–13$1.3M$1.5M
Land, buildings, equipmentLn 10c$1.7M$1.7M
Total assetsLn 16$5.6M$6.4M
LiabilitiesLn 26$1.4M$1.8M
Net assetsLn 32$4.2M$4.6M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic organizationsLn 1$54K$54K
Pay of current officers, directors and key staffLn 5$210K$105K$105K
Other salaries and wagesLn 7$996K$498K$498K
Pension plan contributionsLn 8$93K$46K$46K
Other employee benefitsLn 9$214K$107K$107K
Payroll taxesLn 10$109K$55K$55K
Legal feesLn 11b$17K$17K
Accounting feesLn 11c$34K$34K
Investment management feesLn 11f$11K$11K
Other fees for servicesLn 11g$69K$35K$35K
Advertising and promotionLn 12$3K$2K$1K
Office expensesLn 13$41K$41K
Information technologyLn 14$131K$131K
OccupancyLn 16$127K$127K
TravelLn 17$7K$7K
Conferences, conventions and meetingsLn 19$33K$17K$15K
Depreciation, depletion and amortizationLn 22$76K$38K$38K
InsuranceLn 23$270K$33K$237K
Other expenses (24a–d)Ln 24$39K$37K$2K
All other expensesLn 24e$5K$5K
Total functional expensesLn 25$2.5M$1.0M$1.5M$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest $6.6M$6.3M$273K$6.0M 990 PDF
FY2024 $6.5M$6.2M$262K$5.7M 990 PDF
FY2023 $5.9M$5.8M$74K$5.3M 990 PDF
FY2022 $5.5M$4.9M$574K$5.3M 990 PDF
FY2021 Viewing $2.7M$2.5M$173K$4.6M 990 PDF
FY2020 $4.1M$4.2M−$117K$4.2M 990 PDF

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Schedules filed Part IV

III · Programs I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash
See the full FY2021 990 (6 parts)
Part I · Summary $2,712,424 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $676,861$1,574,292
I-9 Program service revenuePrior year $3,417,518$1,086,768
I-10 Investment incomePrior year −$120$46,264
I-11 Other revenuePrior year $7,275$5,100
I-12 Total revenuePrior year $4,101,534$2,712,424
I-13 Grants and similar amounts paidPrior year $15,000$53,575
I-14 Benefits paid to membersPrior year $0$0
I-15 Salaries and benefitsPrior year $1,651,827$1,622,172
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $2,551,930$863,893
I-18 Total expensesPrior year $4,218,757$2,539,640
I-19 Revenue less expensesPrior year −$117,223$172,784
Part VI · Governance 12 of 12 board members independent, 3 to look at
VI-1a Voting members of the governing body12
VI-1b Independent voting members12
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
VI-12a Written conflict of interest policyYes
Part VIII · Statement of revenue $2,712,424 across 7 lines filed
Lines not itemized here account for $1,954 of total revenue; see the IRS return.
VIII-1e Government grants$914,421
VIII-1f All other contributions, gifts and grants$659,871
VIII-1h Total contributions, gifts and grants$1,574,292
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $1,084,814$1,084,814
VIII-3 Investment incomeExcluded from tax $46,264$46,264
VIII-6 Net rental income or lossExcluded from tax $5,100$5,100
VIII-12 Total revenueRelated to mission $1,086,768 · Unrelated business $0 · Excluded from tax $51,364$2,712,424
Part IX · Statement of functional expenses $2,539,640 across 20 lines filed
IX-1 Grants to domestic organizationsPrograms $53,575$53,575
IX-5 Pay of current officers, directors and key staffPrograms $104,948 · Management $104,948$209,896
IX-7 Other salaries and wagesPrograms $497,813 · Management $497,813$995,626
IX-8 Pension plan contributionsPrograms $46,434 · Management $46,434$92,868
IX-9 Other employee benefitsPrograms $107,161 · Management $107,161$214,322
IX-10 Payroll taxesPrograms $54,730 · Management $54,730$109,460
IX-11b Legal feesManagement $17,320$17,320
IX-11c Accounting feesManagement $33,939$33,939
IX-11f Investment management feesManagement $11,044$11,044
IX-11g Other fees for servicesPrograms $34,612 · Management $34,612$69,224
IX-12 Advertising and promotionPrograms $1,500 · Management $1,104$2,604
IX-13 Office expensesManagement $41,062$41,062
IX-14 Information technologyManagement $131,350$131,350
IX-16 OccupancyManagement $127,103$127,103
IX-17 TravelManagement $6,795$6,795
IX-19 Conferences, conventions and meetingsPrograms $17,340 · Management $15,421$32,761
IX-22 Depreciation, depletion and amortizationPrograms $37,891 · Management $37,891$75,782
IX-23 InsurancePrograms $32,880 · Management $237,203$270,083
IX-24 Other expenses (24a–d)Programs $37,074 · Management $2,338$39,412
IX-24e All other expensesManagement $5,414$5,414
IX-25 Total functional expensesPrograms $1,025,958 · Management $1,513,682 · Fundraising $0$2,539,640
Part X · Balance sheet $6,377,638 assets, 15 lines filed
X-1 Cash, non-interest-bearingStart of year $2,059,247$2,663,422
X-2 Savings and temporary cash investmentsStart of year $370,699$397,379
X-4 Accounts receivableStart of year $53,393$38,357
X-9 Prepaid expenses and deferred chargesStart of year $64,807$69,146
X-10c Land, buildings and equipment, netStart of year $1,732,000$1,679,158
X-11 Publicly traded securitiesStart of year $1,291,770$1,530,176
X-16 Total assetsStart of year $5,571,916$6,377,638
X-17 Accounts payable and accrued expensesStart of year $187,448$275,382
X-19 Deferred revenueStart of year $50,213$1,000
X-24 Unsecured notes and loans payableStart of year $271,920$242,736
X-25 Other liabilitiesStart of year $840,943$1,234,413
X-26 Total liabilitiesStart of year $1,350,524$1,753,531
X-27 Net assets without donor restrictionsStart of year $4,221,392$4,624,107
X-32 Total net assets or fund balancesStart of year $4,221,392$4,624,107
X-33 Total liabilities and net assetsStart of year $5,571,916$6,377,638
Part XI · Reconciliation of net assets $4,624,107 net assets at year end
XI-1 Total revenue$2,712,424
XI-2 Total expenses$2,539,640
XI-3 Revenue less expenses$172,784
XI-4 Net assets at start of year$4,221,392
XI-5 Net unrealized gains (losses) on investments$229,931
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$4,624,107

Form 990 e-file (XML) FY2021 from the IRS · Classification, formation year and address from the IRS Business Master File

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