PENNSYLVANIA INTERSCHOLASTIC ATHLE… - Form 990 Financial Data

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Financial Vulnerability Assessment (Tuckman-Chang)

4 risk indicators measuring financial stability and operational resilience

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Financial Trends

Organization Details

Formation Year

1978

Legal Domicile

Principal Officer

MARK E BYERS

Phone

7176970374

Tax Period

2024-07-01 to 2025-06-30

PENNSYLVANIA INTERSCHOLASTIC ATHLETIC ASSOCIATION INC, founded in 1978, is a mid-sized nonprofit that reported $16.8M in total revenue in fiscal year 2024. Expenses of $15.3M left a modest 9% surplus.

Mission

THE PURPOSES OF PIAA, AS SET FORTH IN ARTICLE II OF ITS CONSTITUTION, ARE: (1) TO ORGANIZE, DEVELOP, AND DIRECT AN INTERSCHOLASTIC ATHLETIC PROGRAM WHICH WILL PROMOTE, PROTECT, AND CONSERVE THE HEALTH AND PHYSICAL WELFARE OF ALL PARTICIPANTS; (2) TO FORMULATE AND MAINTAIN POLICIES THAT WILL SAFEGUARD THE EDUCATIONAL VALUES OF INTERSCHOLASTIC ATHLETICS AND CULTIVATE THE HIGH IDEALS OF GOOD SPORTSMANSHIP; AND (3) TO PROMOTE UNIFORMITY OF STANDARDS IN ALL INTERSCHOLASTIC ATHLETIC COMPETITION. PIAA BELIEVES THAT THE STUDENT-ATHLETE IS BEST SERVED BY A SYSTEM WHICH EMPHASIZES THE AMATEUR, EDUCATIONAL, AND CHARACTER-BUILDING ASPECTS OF HIGH SCHOOL SPORTS AND RECOGNIZES THAT ATHLETICS IS NOT THE DRIVING FORCE. THE STUDENTS ARE IN HIGH SCHOOL PRIMARILY TO OBTAIN AN EDUCATION.

Program Service Accomplishments

Program 1

Expenses: $9,866,274 Revenue: $12,479,818

ORGANIZED AND OPERATED STATEWIDE CHAMPIONSHIPS IN THE SPORTS OF BASEBALL, BASKETBALL, CROSS COUNTRY, FIELD HOCKEY, FOOTBALL, GOLF, LACROSSE, SOCCER, SOFTBALL, SWIMMING AND DIVING, TENNIS, TRACK AND FIELD, VOLLEYBALL, COMPETITIVE SPIRIT AND WRESTLING. APPROXIMATELY 350,000 GIRLS AND BOYS PARTICIPATED IN THESE SPORTS LEADING UP TO STATEWIDE CHAMPIONSHIPS.

Program 2

Expenses: $1,658,893 Revenue: $635,242

PROVIDED APPROXIMATELY 1,430 MEMBER SCHOOLS SERVICES SUCH AS HOSTING VARIOUS MEETING AND TRAINING SEMINARS, PUBLICATION AND DISTRIBUTION OF THE PIAA HANDBOOK WHICH CONTAINS THE CONSTITUTION, BY-LAWS, POLICIES AND PROCEDURES, RULES AND REGULATIONS, MASTER SCHOOLS LIST AND OTHER INFORMATION; DISTRIBUTION OF PIAA CALENDAR, LEGAL DEFENSE OF CHALLENGES TO ELIGIBILITY RULES, PROVIDING MEMBER SCHOOL FORMS, CATASTROPHIC ACCIDENT INSURANCE, PUBLIC RELATIONS, AND VARIOUS OTHER MEMBER SCHOOL SERVICES.

Program 3

Expenses: $1,287,611 Revenue: $997,381

REGISTERED APPROXIMATELY 14,000 OFFICIALS FOR THE VARIOUS INTERSCHOLASTIC SPORTS IN PENNSYLVANIA, PROVIDED OFFICIATING SUPPLIES, RULES INTERPRETATIONS, RULES BOOKS, TESTING AND OTHER SUPPORT FOR...

REGISTERED APPROXIMATELY 14,000 OFFICIALS FOR THE VARIOUS INTERSCHOLASTIC SPORTS IN PENNSYLVANIA, PROVIDED OFFICIATING SUPPLIES, RULES INTERPRETATIONS, RULES BOOKS, TESTING AND OTHER SUPPORT FOR REGISTERED SPORTS OFFICIALS.

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Trantor Score

Financial Health Score (300–850) · Liquidity · Solvency · Sustainability · Efficiency

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Liquidity (40%) • Solvency (30%) • Sustainability (20%) • Efficiency (10%)

Financial Overview (2024)

Revenue Breakdown

Contributions & Grants $1,224,758

Program Service Revenue $14,112,441

Investment Income $474,623

Other Revenue $1,002,174

TOTAL REVENUE $16,813,996

Expense Breakdown

Grants Paid $300,000

Salaries & Benefits $3,106,859

Fundraising Expenses $430,725

Program Expenses $13,161,637

Other Expenses $11,430,446

TOTAL EXPENSES $15,268,030

Year-over-Year Comparison

	2024	2023	Change
Revenue	$16,813,996	$16,932,307	0.0%
Expenses	$15,268,030	$14,914,463	+0.0%
Net Income	$1,545,966	$2,017,844	-0.2%

Key Indicators

✓ Grants to Organizations ✗ Grants to Individuals ✓ Lobbying ✗ Political Activity ✗ Foreign Activities ✗ Donor Advised Fund ✓ Schedule B Required

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Financial Health Indicators

Comprehensive financial analysis: Altman Z-Score, liquidity, solvency, sustainability, efficiency, and growth metrics

Financial Distress Indicator

Liquidity & Cash Position

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Altman Z-Score • Liquidity Ratios • Solvency Analysis • Growth Indicators • Efficiency Metrics

Governance

Voting Members

Independent Members

Employees

Volunteers

200

Governance Policies

✓ Conflict of Interest Policy

✓ Whistleblower Policy

✓ Document Retention Policy

Special Practices & Reported Activities

✗ Operated a School

✗ Operated a Hospital

✗ Provided First Class Travel

✗ Reported Conflict of Interest

✗ Reported Asset Diversion

✗ Excess Benefit Transaction

✗ Made Political Expenditures

✓ Engaged in Lobbying

✗ Operated Donor Advised Fund

✗ Maintained Art Collections

✗ Filed Form 720

Compensation of Officers, Directors & Key Employees

Total Officers

$307,801

Total Directors

$159,145

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
NICHOLAS T SLOTTERBACK	DIRECTOR	1.00	Director	$0	$0	$0
MICHAEL J CRAIG	DIRECTOR	5.00	Director	$11,655	$0	$11,655
DR MICHAEL A BARBER	DIRECTOR	10.00	Director	$8,668	$0	$8,668
BRIAN GEYER	DIRECTOR	1.00	Director	$4,015	$0	$4,015
KIRK J SCURPA	DIRECTOR	10.00	Director	$12,988	$0	$12,988
FRANCIS M MAJIKES	PRESIDENT & DIRECTOR	12.00	Officer Director	$10,833	$0	$10,833
CHRIS VENNA	DIRECTOR	1.00	Director	$7,950	$0	$7,950
ED ROTH	DIRECTOR	1.00	Director	$0	$0	$0
JOSEPH D SETTE	DIRECTOR	1.00	Director	$12,150	$0	$12,150
MICHAEL W HAWKINS	DIRECTOR	10.00	Director	$17,000	$0	$17,000
NATHAN G MAINS	DIRECTOR	1.00	Director	$0	$0	$0
PAUL LEONARD	TREASURER & DIRECTOR	12.00	Officer Director	$6,040	$0	$6,040
ROBERT F HARTMAN JR	VICE PRESIDENT & DIRECTOR	10.00	Officer Director	$15,941	$0	$15,941
CHRIS HUNTER	DIRECTOR	10.00	Director	$7,100	$0	$7,100
RONALD J KANASKIE	DIRECTOR	1.00	Director	$0	$0	$0
JOHN GROGAN	DIRECTOR	1.00	Director	$1,250	$0	$1,250
MICHAEL CACCIOTTI	DIRECTOR	1.00	Director	$1,300	$0	$1,300
MARY RUTH TANNER	DIRECTOR	1.00	Director	$875	$0	$875
RALPH J CECERE	DIRECTOR	1.00	Director	$10,000	$0	$10,000
LEE ANN WENTZEL	DIRECTOR	1.00	Director	$0	$0	$0
PEG PENNEPACKER	DIRECTOR	1.00	Director	$0	$0	$0
KEVIN DOVERSPIKE	DIRECTOR	1.00	Director	$5,862	$0	$5,862
MAUREEN WILLIAMS	DIRECTOR	1.00	Director	$1,825	$0	$1,825
BRANDEN LIPPY	DIRECTOR	10.00	Director	$9,075	$0	$9,075
ROBERT MILLER	DIRECTOR	1.00	Director	$0	$0	$0
EDWARD MOELLER	DIRECTOR	1.00	Director	$0	$0	$0
DR JASON OLEXA	DIRECTOR	10.00	Director	$1,616	$0	$1,616
STEPHEN BRANDT	DIRECTOR	1.00	Director	$3,625	$0	$3,625
KAREN ARNOLD	DIRECTOR	1.00	Director	$0	$0	$0
AARON STRAUB	DIRECTOR	1.00	Director	$6,122	$0	$6,122
JEFFREY D BATZEL	DIRECTOR	1.00	Director	$3,255	$0	$3,255
AUDREY K HALL	DIRECTOR	1.00	Director	$0	$0	$0
ROBERT A LOMBARDI	EXECUTIVE DIRECTOR	50.00	Officer	$195,718	$79,269	$274,987
MARK BYERS	CHIEF OPERATING OFFICER	50.00	Highest	$144,563	$64,130	$208,693
VINCENT SORTINO	CHIEF OPERATING OFFICER DIST 7	50.00	Highest	$103,889	$43,847	$147,736
PATRICK GEBHART	ASSISTANT EXECUTIVE DIRECT	50.00	Highest	$132,436	$29,850	$162,286
SCOTT SELTZER	EXECUTIVE DIRECTOR DIST 7	50.00	Highest	$126,344	$16,699	$143,043
SEAN KELLY	ASSISTANT EXECUTIVE DIRECTOR DIST 1	50.00	Highest	$112,635	$19,314	$131,949

Note: Compensation data is self-reported by the organization on their Form 990. "Reportable Comp" includes salary, bonuses, and other reportable compensation from the organization and related organizations. "Other Comp" includes benefits, deferred compensation, and non-taxable benefits.

Historical Data

Year	Revenue	Expenses	Assets	Net Income
2025	$16,813,996	$15,268,030	$19,051,230	$1,545,966
2024	$16,932,307	$14,914,463	$17,546,841	$2,017,844
2023	$16,224,970	$13,316,209	$15,419,987	$2,908,761
2022	$15,891,653	$12,386,906	$12,002,382	$3,504,747
2021	$8,959,016	$8,708,173	$8,620,824	$250,843
2020	$11,696,188	$10,611,200	$8,261,111	$1,084,988
2019	$12,860,478	$13,359,856	$7,394,827	$-499,378
2018	$12,706,657	$13,363,160	$7,584,521	$-656,503

PENNSYLVANIA INTERSCHOLASTIC ATHLETIC ASSOCIATION INC