Washington Interscholastic Activities Association

Tax-deductible

Montesano, WA501(c)(3)EIN 91-1220835Revenue $196K in FY2025

On file with the IRSwiaadistrict4.com412 W Broadway Ave, 98563-3508 · Montesano, WATax-exempt since Nov 1983Publicly supported — 509(a)(2)

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Support of Interschool Activities in S.W. Washington. Distributions were made for education & activity interests of students in High School, Middle and Elementary Schools.

501(c)(3) charity; gifts are tax-deductible.
99¢ of each $1 spent went to programs.
$74K 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

FY2025 · 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
4 of 5
filings with a surplus
Average surplus $10K a year · 6% of revenue · last 5 filings
Fine: a surplus in 4 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
99%
of spending
Looks good: 99% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$74K
to officers and key staff · 40% of spending
Concern: pay to officers and key staff is 40% of spending; over 30%.
Pt VII · Sec A
Cash reserves
4 mo
of spending, in cash
Looks good: 3.7 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Liabilities
$0
0% of total assets
Looks good: liabilities are 0% of assets; 50% or less.
Pt X · Ln 26
Independent board members
26
of 26 voting members
Looks good: 26 of 26 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$196K
+12% vs prior year
Spent
$185K
To programs
99%
Net assets
$251K
By yearFY2021–FY2025
Revenue
$196K
FY2025▲ +12%
Tap a bar for its year
Revenue by fiscal year
FY2021$48K
FY2022$205K
FY2023$152K
FY2024$175K
FY2025$196K
Expenses
$185K
FY2025▲ +9%
Tap a bar for its year
Expenses by fiscal year
FY2021$52K
FY2022$179K
FY2023$143K
FY2024$170K
FY2025$185K
Net assets
$251K
FY2025▲ +9%
Tap a bar for its year
Net assets by fiscal year
FY2021$200K
FY2022$203K
FY2023$214K
FY2024$230K
FY2025$251K

From the FY2025 Form 990 (year ending July 2025) · see the original

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Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2025. IRS ruling in Nov 1983.

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

Where the money goes

99 cents of each dollar spent went to programs.

Program services 99% · $182K Management & general 1% · $3K

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

26 people listed on the 990; $74K paid to officers and key staff.

Part VII, Section A · reportable compensation · most recent filed roster (FY2024); the FY2025 filing did not itemize Part VII
Secretary
$37,700Pt VII · Sec A
Treasurer
$24,500Pt VII · Sec A
Committee Chair
$9,100Pt VII · Sec A
$2,730Pt VII · Sec A
Board Member
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A

Compensation history total reportable pay by year · 4 named individuals · Part VII

NameFY2025FY2024FY2023FY2022FY2021
Tim Graham$37,700$30,050$24,875$24,000$18,900
Tim Trimble$24,500$24,550$24,875$24,000$18,900
Don Farler$9,100$8,840$8,600$6,700$8,450
Scott Chamberlain$2,730$2,650$2,650$1,500$2,650

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.

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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

Funds student activities and educational interests in Southwest Washington schools.

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Provided by the organization

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3 programs · $182K · in their own filed words · FY2024
01

Administrative body oversight and management of leagues and conferences at all classification levels before advancing to state level of play for all sports categories.

$99Kprogram expense
02

Reimbursement of a portion of gate receipts to participating member schools for regional, district and state sporting events.

$77Kprogram expense
03

Promoting scholarships to nominated individuals from different member schools in participating leagues and conferences.

$6Kprogram expense

By the numbers

The FY2025 990, line by line.

1The main four
Money inPt VIII
$196K
Ln 12
Fees for servicesLn 2g$186K
Investment incomeLn 3$9K
Money outPt IX
$185K
Ln 25
Programscol B$182K
Managementcol C$3K
Owns and owesPt X
$251K
net assets · Ln 32
Cash and savingsLn 1–2$58K
Total assetsLn 16$251K
LiabilitiesLn 26$0
PeoplePt VI, VII
26
listed · VII A
PaidVII A4
Voting boardVI 1a26
IndependentVI 1b26
2In more detail
Revenue in detailPt VIII
Fees for servicesLn 2g$186K
Investment incomeLn 3$9K
Total revenueLn 12$196K
Assets in detailPt X, end of year
SavingsLn 2$58K
Cash and savings togetherLn 1–2$58K
InvestmentsLn 11–13$194K
Total assetsLn 16$251K
LiabilitiesLn 26$0
Net assetsLn 32$251K
OperationsPt I, VI
EmployeesI 50
VolunteersI 60
Fiscal year endsHeaderJuly
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$52K$58K
InvestmentsLn 11–13$178K$194K
Total assetsLn 16$230K$251K
LiabilitiesLn 26$0$0
Net assetsLn 32$230K$251K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Management feesLn 11a$76K$76K$0$0
Accounting feesLn 11c$2K$2K$0$0
Investment management feesLn 11f$3K$0$3K$0
Office expensesLn 13$1K$1K$0$0
Conferences, conventions and meetingsLn 19$19K$19K$0$0
Other expenses (24a–d)Ln 24$83K$83K$120$0
All other expensesLn 24e$700$700$0$0
Total functional expensesLn 25$185K$182K$3K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest Viewing $196K$185K$11K$251K 990 PDF
FY2024 $175K$170K$5K$230K 990 PDF
FY2023 $152K$143K$9K$214K 990 PDF
FY2022 $205K$179K$27K$203K 990 PDF
FY2021 $48K$52K−$4K$200K 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 FY2025 990 (6 parts)
Part I · Summary $195,815 revenue, 12 lines filed
I-8 Contributions and grants$0
I-9 Program service revenuePrior year $169,503$186,398
I-10 Investment incomePrior year $5,902$9,417
I-11 Other revenue$0
I-12 Total revenuePrior year $175,405$195,815
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to members$0
I-15 Salaries and benefits$0
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $169,977$184,706
I-18 Total expensesPrior year $169,977$184,706
I-19 Revenue less expensesPrior year $5,428$11,109
Part VI · Governance 26 of 26 board members independent, 4 to look at
VI-1a Voting members of the governing body26
VI-1b Independent voting members26
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 $195,815 across 3 lines filed
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Unrelated business $0 · Excluded from tax $0$186,398
VIII-3 Investment incomeUnrelated business $0 · Excluded from tax $0$9,417
VIII-12 Total revenueRelated to mission $195,815 · Unrelated business $0 · Excluded from tax $0$195,815
Part IX · Statement of functional expenses $184,706 across 7 lines filed
IX-11a Management feesPrograms $75,800 · Management $0 · Fundraising $0$75,800
IX-11c Accounting feesPrograms $1,570 · Management $0 · Fundraising $0$1,570
IX-11f Investment management feesPrograms $0 · Management $2,548 · Fundraising $0$2,548
IX-13 Office expensesPrograms $1,355 · Management $0 · Fundraising $0$1,355
IX-19 Conferences, conventions and meetingsPrograms $19,464 · Management $0 · Fundraising $0$19,464
IX-24 Other expenses (24a–d)Programs $83,149 · Management $120 · Fundraising $0$83,269
IX-24e All other expensesPrograms $700 · Management $0 · Fundraising $0$700
IX-25 Total functional expensesPrograms $182,038 · Management $2,668 · Fundraising $0$184,706
Part X · Balance sheet $251,382 assets, 6 lines filed
X-2 Savings and temporary cash investmentsStart of year $52,430$57,628
X-11 Publicly traded securitiesStart of year $177,591$193,754
X-16 Total assetsStart of year $230,021$251,382
X-26 Total liabilitiesStart of year $0$0
X-32 Total net assets or fund balancesStart of year $230,021$251,382
X-33 Total liabilities and net assetsStart of year $230,021$251,382
Part XI · Reconciliation of net assets $251,382 net assets at year end
XI-1 Total revenue$195,815
XI-2 Total expenses$184,706
XI-3 Revenue less expenses$11,109
XI-4 Net assets at start of year$230,021
XI-5 Net unrealized gains (losses) on investments$10,252
XI-10 Net assets at end of year$251,382

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

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