WISCONSIN INTERSCHOLASTIC ATHLETIC… - 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

1896

Legal Domicile

Principal Officer

STEPHANIE HAUSER

Phone

7153448580

Tax Period

2024-08-01 to 2025-07-31

WISCONSIN INTERSCHOLASTIC ATHLETIC ASSOC, founded in 1896, is a mid-sized nonprofit in the Recreation & Sports sector that reported $12.9M in total revenue in fiscal year 2024. Expenses of $11.8M left a modest 9% surplus.

Mission

TO ORGANIZE, DEVELOP, DIRECT AND CONTROL INTERSCHOLASTIC ATHLETIC PROGRAMS.

Program Service Accomplishments

Program 1

Expenses: $11,199,570 Revenue: $11,102,654

1. TO ORGANIZE, DEVELOP, DIRECT AND CONTROL AN INTERSCHOLASTIC ATHLETIC PROGRAM WHICH WILL PROMOTE THE IDEALS OF ITS MEMBERSHIP AND OPPORTUNITIES FOR MEMBER SCHOOLS' PARTICIPATION.2. TO EMPHASIZE...

1. TO ORGANIZE, DEVELOP, DIRECT AND CONTROL AN INTERSCHOLASTIC ATHLETIC PROGRAM WHICH WILL PROMOTE THE IDEALS OF ITS MEMBERSHIP AND OPPORTUNITIES FOR MEMBER SCHOOLS' PARTICIPATION.2. TO EMPHASIZE INTERSCHOLASTIC ATHLETICS AS A PARTNER WITH OTHER SCHOOL ACTIVITIES IN THE TOTAL EDUCATIONAL PROCESS AND TO FORMULATE AND MAINTAIN POLICIES WHICH WILL CULTIVATE HIGH IDEALS OF GOOD CITIZENSHIP AND SPORTSMANSHIP.3. TO PROMOTE UNIFORMITY OF STANDARDS IN INTERSCHOLASTIC ATHLETIC COMPETITION AND TO PREVENT EXPLOITATION OF SPECIAL INTEREST GROUPS OF THE SCHOOL PROGRAM AND THE INDIVIDUAL'S ABILITY.

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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 $75,000

Program Service Revenue $11,002,188

Investment Income $178,683

Other Revenue $1,680,240

TOTAL REVENUE $12,936,111

Expense Breakdown

Grants Paid $291,200

Salaries & Benefits $3,175,827

Fundraising Expenses $0

Program Expenses $11,199,570

Other Expenses $8,291,246

TOTAL EXPENSES $11,758,273

Year-over-Year Comparison

	2024	2023	Change
Revenue	$12,936,111	$12,783,806	+0.0%
Expenses	$11,758,273	$11,019,389	+0.1%
Net Income	$1,177,838	$1,764,417	-0.3%

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

$263,379

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
NATHAN LEHMAN	DIRECTOR	2.00	Director	$0	$0	$0
BRIAN NADEAU	DIRECTOR	2.00	Director	$0	$0	$0
KURT COHEN	DIRECTOR	2.00	Director	$0	$0	$0
JILL STOBBER	TREASURER	2.00	Officer Director	$0	$0	$0
CORY HINKEL	PRESIDENT	2.00	Officer Director	$0	$0	$0
KARL MORRIN	VICE PRESIDENT/PRESIDENT ELECT	2.00	Officer Director	$0	$0	$0
PAUL PEDERSON	DIRECTOR	2.00	Director	$0	$0	$0
DAN RETZKI	DIRECTOR	2.00	Director	$0	$0	$0
DENNIS BIRR	DIRECTOR	2.00	Director	$0	$0	$0
RYAN MCMILLEN	DIRECTOR	2.00	Director	$0	$0	$0
MIKE HUMKE	DIRECTOR	2.00	Director	$0	$0	$0
STEPHANIE HAUSER	EXECUTIVE DIRECTOR	50.00	Officer	$202,425	$60,954	$263,379
TODD CLARK	COMMUNICATIONS DIRECTOR	50.00	Highest	$150,314	$55,785	$206,099
THOMAS SHAFRANSKI	ASSISTANT DIRECTOR	50.00	Highest	$158,488	$49,739	$208,227
KASSIE MORTIMER	ASSISTANT DIRECTOR	50.00	Highest	$113,334	$73,375	$186,709
MELMOTH DOW	ASSOCIATE DIRECTOR	50.00	Highest	$159,484	$56,905	$216,389
LEVAR RIDGEWAY	ASSISTANT DIRECTOR	50.00	Highest	$129,890	$47,212	$177,102

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	$12,936,111	$11,758,273	$12,864,205	$1,177,838
2024	$12,783,806	$11,019,389	$11,554,017	$1,764,417
2023	$12,651,547	$9,924,747	$9,702,445	$2,726,800
2022	$11,518,808	$9,285,650	$6,877,183	$2,233,158
2021	$3,980,109	$5,857,583	$5,017,808	$-1,877,474
2020	$6,969,447	$7,471,500	$6,658,601	$-502,053
2019	$8,392,971	$8,727,358	$6,976,507	$-334,387

WISCONSIN INTERSCHOLASTIC ATHLETIC ASSOC