MID-AMERICA INTERCOLLEGIATE ATHLETICS ASSOCIATION: Form 990, tax year 2022
View the entire original 990 at ProPublica ↗
- Organization
- MID-AMERICA INTERCOLLEGIATE ATHLETICS ASSOCIATION (EIN 45-3587640)
- Tax period
- 2022-07-01 to 2023-06-30
- Filed
- 2023-11-06
- IRS object ID
- 202313109349300731
- Schema version
- 2022v5.0
- Source
- Download XML · Original 990 at ProPublica
Every field in the e-filed return. Faint text is the IRS element name, for citing.
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2023-11-06T12:35:16-05:00 | ReturnTs |
| Tax Period End | 2023-06-30 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 431876954 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Jonna D Albert Accounting &Tax LLC | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 454 E Gay Street | AddressLine1Txt |
| City | Warrensburg | CityNm |
| State Abbreviation | MO | StateAbbreviationCd |
| ZIP | 64093 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2022-07-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 453587640 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | MIAA MO INC | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | MIAA | BusinessNameControlTxt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1800 GENESSEE ST STE 320 | AddressLine1Txt |
| City | KANSAS CITY | CityNm |
| State Abbreviation | MO | StateAbbreviationCd |
| ZIP | 64102 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | MICHAEL RACY | PersonNm |
| Person Title | PRESIDENT | PersonTitleTxt |
| Phone | 8164216422 | PhoneNum |
| Signature | 2023-11-06 | SignatureDt |
| Discuss With Paid Preparer | Yes (true) | DiscussWithPaidPreparerInd |
Signing Officer SigningOfficerGrp
Person Full Name PersonFullName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person First | MICHAEL | PersonFirstNm |
| Person Last | RACY | PersonLastNm |
| Field | Value | IRS element (for citing) |
|---|---|---|
| SSN | XXX-XX-XXXX | SSN |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | JONNA D ALBERT | PreparerPersonNm |
| PTIN | P00749134 | PTIN |
| Phone | 6604294495 | PhoneNum |
| Preparation | 2023-11-06 | PreparationDt |
| Self Employed | Yes (X) | SelfEmployedInd |
Additional Filer Information AdditionalFilerInformation
Trusted Customer TrustedCustomerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Trusted Customer | 0 | TrustedCustomerCd |
| OOB Security Verification | 00 | OOBSecurityVerificationCd |
| Authentication Assurance Level | AAL1 | AuthenticationAssuranceLevelCd |
| Identity Assurance Level | IAL1 | IdentityAssuranceLevelCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2022 | TaxYr |
| Build TS | 2023-04-26 12:10:37Z | BuildTS |
Form 990 IRS990
Doing Business As Name DoingBusinessAsName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | MIAA | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $3,249,538 | GrossReceiptsAmt |
| Group Return For Affiliates | false | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | WWW.THEMIAA.COM | WebsiteAddressTxt |
| Type Of Organization Assoc | Yes (X) | TypeOfOrganizationAssocInd |
| Formation | 1912 | FormationYr |
| Legal Domicile State | MO | LegalDomicileStateCd |
| Activity Or Mission | ATHLETIC ASSOCIATION FOR THE BENEFIT OF MISSOURI, NEBRASKA, KANSAS AND OKLAHOMA COLLEGES | ActivityOrMissionDesc |
| Voting Members Governing Body | 14 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 0 | VotingMembersIndependentCnt |
| Total Employee | 12 | TotalEmployeeCnt |
| Total Volunteers | 20 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $855,894 | PYContributionsGrantsAmt |
| CY Contributions Grants | $988,160 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $1,747,190 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $2,038,493 | CYProgramServiceRevenueAmt |
| PY Investment Income | $410 | PYInvestmentIncomeAmt |
| CY Investment Income | -$5,930 | CYInvestmentIncomeAmt |
| PY Other Revenue | $48,946 | PYOtherRevenueAmt |
| CY Other Revenue | $2,528 | CYOtherRevenueAmt |
| PY Total Revenue | $2,652,440 | PYTotalRevenueAmt |
| CY Total Revenue | $3,023,251 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $120,000 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $105,000 | CYGrantsAndSimilarPaidAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $482,815 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $588,797 | CYSalariesCompEmpBnftPaidAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $2,129,133 | PYOtherExpensesAmt |
| CY Other Expenses | $2,362,615 | CYOtherExpensesAmt |
| PY Total Expenses | $2,731,948 | PYTotalExpensesAmt |
| CY Total Expenses | $3,056,412 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | -$79,508 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | -$33,161 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $897,244 | TotalAssetsBOYAmt |
| Total Assets EOY | $868,096 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $145 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $23 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $897,099 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $868,073 | NetAssetsOrFundBalancesEOYAmt |
| Mission | ATHLETIC ASSOCIATION FOR THE BENEFIT OF MISSOURI, NEBRASKA, KANSAS AND OKLAHOMA COLLEGES | MissionDesc |
| Significant New Program Srvc | false | SignificantNewProgramSrvcInd |
| Significant Change | false | SignificantChangeInd |
| Expense | $1,860,120 | ExpenseAmt |
| Grant | $105,000 | GrantAmt |
| Desc | SPORTS MANAGEMENT: TRAINING, SELECTION AND ASSIGNING OF THE CONTEST OFFICIALS FOR THE 19 MENS AND WOMENS SPORTS, AND THE CONDUCT OF CHAMPIONSHIP EVENTS IN THOSE SPORTS | Desc |
Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $719,146 | ExpenseAmt |
| Desc | SPORTS INFORMATION: DEVELOPING AND MAINTAINING STATISTICAL DATA AND SPORTS PROMOTIONAL PUBLICATIONS AND MEDIA RELATIONS | Desc |
Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $144,864 | ExpenseAmt |
| Desc | ASSOCIATION MANAGEMENT SERVICES AND RULES AND COMPLIANCE EDUCATION: SCHEDULING AND PRESENTATION OF ASSOCIATION MEETINGS FOR SPORTS COACHES AND ADMINISTRATIVE STAFF ALONG WITH RULES INTERPRETATIONS AND THE CONDUCT OF INFRACTION INVESTIGATIONS | Desc |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Expenses | $2,724,130 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (true) | DescribedInSection501c3Ind |
| Schedule B Required | Yes (true) | ScheduleBRequiredInd |
| Political Campaign Acty | false | PoliticalCampaignActyInd |
| Lobbying Activities | false | LobbyingActivitiesInd |
| Subject To Proxy Tax | false | SubjectToProxyTaxInd |
| Donor Advised Fund | false | DonorAdvisedFundInd |
| Conservation Easements | false | ConservationEasementsInd |
| Collections Of Art | false | CollectionsOfArtInd |
| Credit Counseling | false | CreditCounselingInd |
| Donor Rstr Or Quasi Endowments | Yes (true) | DonorRstrOrQuasiEndowmentsInd |
| Report Land Building Equipment | false | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | false | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | false | ReportProgramRelatedInvstInd |
| Report Other Assets | false | ReportOtherAssetsInd |
| Report Other Liabilities | false | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | false | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | false | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | false | ConsolidatedAuditFinclStmtInd |
| School Operating | false | SchoolOperatingInd |
| Foreign Office | false | ForeignOfficeInd |
| Foreign Activities | false | ForeignActivitiesInd |
| More Than5000 K To Org | false | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | false | MoreThan5000KToIndividualsInd |
| Professional Fundraising | false | ProfessionalFundraisingInd |
| Fundraising Activities | false | FundraisingActivitiesInd |
| Gaming Activities | false | GamingActivitiesInd |
| Operate Hospital | false | OperateHospitalInd |
| Grants To Organizations | Yes (true) | GrantsToOrganizationsInd |
| Grants To Individuals | false | GrantsToIndividualsInd |
| Schedule J Required | Yes (true) | ScheduleJRequiredInd |
| Tax Exempt Bonds | false | TaxExemptBondsInd |
| Engaged In Excess Benefit Trans | false | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | false | PYExcessBenefitTransInd |
| Loan Outstanding | false | LoanOutstandingInd |
| Grant To Related Person | false | GrantToRelatedPersonInd |
| Business Rln With Org Mem | false | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | false | BusinessRlnWithFamMemInd |
| Business Rln With35 Ctrl Ent | false | BusinessRlnWith35CtrlEntInd |
| Deductible Non Cash Contri | false | DeductibleNonCashContriInd |
| Deductible Art Contribution | false | DeductibleArtContributionInd |
| Terminate Operations | false | TerminateOperationsInd |
| Partial Liquidation | false | PartialLiquidationInd |
| Disregarded Entity | false | DisregardedEntityInd |
| Related Entity | false | RelatedEntityInd |
| Related Organization Ctrl Ent | false | RelatedOrganizationCtrlEntInd |
| Transaction With Control Ent | false | TransactionWithControlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | false | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | false | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (true) | ScheduleORequiredInd |
| IRP Document | 35 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (true) | BackupWthldComplianceInd |
| Employee | 12 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (true) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | false | UnrelatedBusIncmOverLimitInd |
| Foreign Financial Account | false | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | false | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | false | TaxablePartyNotificationInd |
| Nondeductible Contributions | false | NondeductibleContributionsInd |
| Quid Pro Quo Contributions | false | QuidProQuoContributionsInd |
| Form8282 Property Disposed Of | false | Form8282PropertyDisposedOfInd |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | false | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | false | PayPremiumsPrsnlBnftCntrctInd |
| Indoor Tanning Services | false | IndoorTanningServicesInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | false | SubjToTaxRmnrtnExPrchtPymtInd |
| Subject To Excs Tax Net Invst Inc | false | SubjectToExcsTaxNetInvstIncInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 14 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 0 | IndependentVotingMemberCnt |
| Family Or Business Rln | false | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | false | DelegationOfMgmtDutiesInd |
| Change To Org Documents | false | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | false | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | false | MembersOrStockholdersInd |
| Election Of Board Members | false | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | false | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (true) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (true) | MinutesOfCommitteesInd |
| Officer Mailing Address | false | OfficerMailingAddressInd |
| Local Chapters | false | LocalChaptersInd |
| Form990 Provided To Gvrn Body | Yes (true) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | false | ConflictOfInterestPolicyInd |
| Whistleblower Policy | false | WhistleblowerPolicyInd |
| Document Retention Policy | false | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (true) | CompensationProcessCEOInd |
| Compensation Process Other | Yes (true) | CompensationProcessOtherInd |
| Investment In Joint Venture | false | InvestmentInJointVentureInd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | MIKE RACY | PersonNm |
| Phone | 8164216422 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1800 GENESSEE ST STE 320 | AddressLine1Txt |
| City | KANSAS CITY | CityNm |
| State Abbreviation | MO | StateAbbreviationCd |
| ZIP | 64102 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (3 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Average Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRt | Key EmployeeKeyEmployeeInd | Highest Compensated EmployeeHighestCompensatedEmployeeInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | OfficerOfficerInd | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd |
|---|---|---|---|---|---|---|---|---|---|
| MIKE RACY | |||||||||
| PRESIDENT | 60.00 | 0.00 | Yes (X) | Yes (X) | $186,840 | $0 | $0 | ||
| AMBER FELDMAN | |||||||||
| SECRETARY | 50.00 | 0.00 | $79,450 | $0 | $0 | Yes (X) | |||
| STEVE TURNER | |||||||||
| CHAIRMAN | 0.00 | 0.00 | $0 | $0 | $0 | Yes (X) | |||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $266,290 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $0 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 1 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | false | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | Yes (true) | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | false | CompensationFromOtherSrcsInd |
| Federated Campaigns | $412,014 | FederatedCampaignsAmt |
| Membership Dues | $423,500 | MembershipDuesAmt |
| All Other Contributions | $152,646 | AllOtherContributionsAmt |
| Total Contributions | $988,160 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp (5 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| CHAMPIONSHIP REVENUES | 611600 | $241,559 | $241,559 |
| D2CCA BASKETBALL | 611600 | $26,982 | $26,982 |
| OFFICIALS FEES | 611600 | $1,098,665 | $1,098,665 |
| GAME TAPE EXCHANGE REVE | 611600 | $70,000 | $70,000 |
| ADVERTISING FEES | 611600 | $571,954 | $571,954 |
Total Oth Program Service Rev TotalOthProgramServiceRevGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $29,333 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $29,333 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $2,038,493 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $14,726 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $14,726 | RelatedOrExemptFuncIncomeAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $205,631 | SecuritiesAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $226,287 | SecuritiesAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | -$20,656 | SecuritiesAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | -$20,656 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | -$20,656 | RelatedOrExemptFuncIncomeAmt |
Other Revenue Misc OtherRevenueMiscGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | MISCELLANEOUS | Desc |
| Business | 611600 | BusinessCd |
| Total Revenue Column | $2,528 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $2,528 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $2,528 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $3,023,251 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $2,035,091 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $0 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part IX | Yes (X) | InfoInScheduleOPartIXInd |
Grants To Domestic Orgs GrantsToDomesticOrgsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $105,000 | TotalAmt |
| Program Services | $105,000 | ProgramServicesAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $175,440 | TotalAmt |
| Program Services | $131,580 | ProgramServicesAmt |
| Management And General | $43,860 | ManagementAndGeneralAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $291,377 | TotalAmt |
| Program Services | $237,157 | ProgramServicesAmt |
| Management And General | $54,220 | ManagementAndGeneralAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $40,338 | TotalAmt |
| Program Services | $30,254 | ProgramServicesAmt |
| Management And General | $10,084 | ManagementAndGeneralAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $52,100 | TotalAmt |
| Program Services | $34,544 | ProgramServicesAmt |
| Management And General | $17,556 | ManagementAndGeneralAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $29,542 | TotalAmt |
| Program Services | $22,156 | ProgramServicesAmt |
| Management And General | $7,386 | ManagementAndGeneralAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $29,769 | TotalAmt |
| Management And General | $29,769 | ManagementAndGeneralAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $32,026 | TotalAmt |
| Management And General | $32,026 | ManagementAndGeneralAmt |
Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $6,198 | TotalAmt |
| Management And General | $6,198 | ManagementAndGeneralAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,150,645 | TotalAmt |
| Program Services | $1,149,583 | ProgramServicesAmt |
| Management And General | $1,062 | ManagementAndGeneralAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $20,013 | TotalAmt |
| Program Services | $20,013 | ProgramServicesAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $4,910 | TotalAmt |
| Program Services | $1,777 | ProgramServicesAmt |
| Management And General | $3,133 | ManagementAndGeneralAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $4,167 | TotalAmt |
| Program Services | $4,167 | ProgramServicesAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $36,930 | TotalAmt |
| Management And General | $36,930 | ManagementAndGeneralAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $43,486 | TotalAmt |
| Program Services | $21,743 | ProgramServicesAmt |
| Management And General | $21,743 | ManagementAndGeneralAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $27,271 | TotalAmt |
| Program Services | $27,271 | ProgramServicesAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $17,995 | TotalAmt |
| Program Services | $14,867 | ProgramServicesAmt |
| Management And General | $3,128 | ManagementAndGeneralAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt |
|---|---|---|---|
| CHAMPIONSHIP EXPENSES | $266,483 | $266,483 | |
| SCOREBIRDSKYCOACH | $30,132 | $28,099 | $2,033 |
| DUES AND SUBSCRIPTIONS | $4,150 | $4,150 | |
| MISCELLANEOUS | $105,955 | $70,898 | $35,057 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $582,485 | TotalAmt |
| Program Services | $554,388 | ProgramServicesAmt |
| Management And General | $28,097 | ManagementAndGeneralAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,056,412 | TotalAmt |
| Program Services | $2,724,130 | ProgramServicesAmt |
| Management And General | $332,282 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Joint Costs | Yes (X) | JointCostsInd |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $894,242 | BOYAmt |
| EOY | $373,596 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $510 | BOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $492,008 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,492 | BOYAmt |
| EOY | $2,492 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $897,244 | BOYAmt |
| EOY | $868,096 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $145 | BOYAmt |
| EOY | $23 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $145 | BOYAmt |
| EOY | $23 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows FASB117 | Yes (X) | OrganizationFollowsFASB117Ind |
No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $897,099 | BOYAmt |
| EOY | $868,073 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $897,099 | BOYAmt |
| EOY | $868,073 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $897,244 | BOYAmt |
| EOY | $868,096 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | -$33,161 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | $4,135 | NetUnrlzdGainsLossesInvstAmt |
| Other Changes In Net Assets | $0 | OtherChangesInNetAssetsAmt |
| Method Of Accounting Cash | Yes (X) | MethodOfAccountingCashInd |
| Accountant Compile Or Review | Yes (true) | AccountantCompileOrReviewInd |
Acct Compile Or Review Basis AcctCompileOrReviewBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Separate Basis Fincl Stmt | Yes (X) | SeparateBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| FS Audited | Yes (true) | FSAuditedInd |
FS Audited Basis FSAuditedBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Separate Basis Fincl Stmt | Yes (X) | SeparateBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | Yes (true) | AuditCommitteeInd |
| Federal Grant Audit Required | Yes (true) | FederalGrantAuditRequiredInd |
| Federal Grant Audit Performed | Yes (true) | FederalGrantAuditPerformedInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Organization170 | Yes (X) | PublicOrganization170Ind |
Gifts Grants Contri Rcvd170 GiftsGrantsContriRcvd170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $849,499 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $1,216,954 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $792,481 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $854,394 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $974,304 | CurrentTaxYearAmt |
| Total | $4,687,632 | TotalAmt |
Total Calendar Year170 TotalCalendarYear170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $849,499 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $1,216,954 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $792,481 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $854,394 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $974,304 | CurrentTaxYearAmt |
| Total | $4,687,632 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Substantial Contributors Tot | $1,829,613 | SubstantialContributorsTotAmt |
| Public Support Total170 | $2,858,019 | PublicSupportTotal170Amt |
Gross Investment Income170 GrossInvestmentIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $2,642 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $1,723 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $245 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $410 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $14,725 | CurrentTaxYearAmt |
| Total | $19,745 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Support | $4,707,377 | TotalSupportAmt |
| Public Support CY170 | 0.60710 | PublicSupportCY170Pct |
| Public Support PY170 | 0.59200 | PublicSupportPY170Pct |
| Thirty Thr Pct Suprt Tests CY170 | Yes (X) | ThirtyThrPctSuprtTestsCY170Ind |
Schedule B IRS990ScheduleB
Contributor Information ContributorInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor | RESTRICTED | ContributorNum |
Contributor Business Name ContributorBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor US Address ContributorUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | RESTRICTED | AddressLine1 |
| Address Line2 | RESTRICTED | AddressLine2 |
| City | RESTRICTED | City |
| State | RESTRICTED | State |
| ZIP Code | RESTRICTED | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Contributions | RESTRICTED | TotalContributionsAmt |
Schedule D IRS990ScheduleD
CY Endwmt Fund CYEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributions | $500,000 | ContributionsAmt |
| Investment Earnings Or Losses | -$1,795 | InvestmentEarningsOrLossesAmt |
| Administrative Expenses | $6,198 | AdministrativeExpensesAmt |
| End Year Balance | $492,007 | EndYearBalanceAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Board Designated Balance EOY | 1.00000 | BoardDesignatedBalanceEOYPct |
| Endowments Held Unrelated Org | Yes (true) | EndowmentsHeldUnrelatedOrgInd |
Other Assets Org OtherAssetsOrgGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | RENT DEPOSIT | Desc |
| Book Value | $2,492 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Other Assets | $2,492 | TotalBookValueOtherAssetsAmt |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | Endowment funds intended uses (Part V, line 4) | FormAndLineReferenceDesc |
| Explanation | THE INVESTMENT OBJECTIVE FOR THE OVERALL FUND IS TO MINIMIZE RISK, PRESERVE CAPITAL AND TO ATTAIN GROWTH IN THE PRINCIPAL OF THE FUND THAT THE PURCHASING POWER OF THE FUND IS MAINTAINED WITH RESPECT TO THE PREVAILING RATE OF INFLATION AFTER ALLOWABLE DISTRIBUTIONS AS GOVERNED BY MIAA RESERVES INVESTMENT SPENDING POLICY. THE MIAA CEO COUNCIL WILL DETERMINE THE AMOUNT OF FUNDS AVAILABLE FOR DISTRIBUTION OR FUTURE MAJOR GIFTS. INVESTMENT EARNINGS WILL NOT BE DISTRIBUTED IF CONFERENCE RESERVES ARE BELOW MINIMUM SPECIFIED BY MIAA. THE RISK TOLERANCE OF THIS FUND WILL BE CONSERVATIVE WITH THE OBJECTIVE OF THE INVESTMENT PROGRAM TO MAINTAIN AND/OR INCREASE PURCHASING POWER OF ASSETS OVER TIME. | ExplanationTxt |
Schedule I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Records Maintained | Yes (true) | GrantRecordsMaintainedInd |
Recipient Table RecipientTable (14 entries)
| Address Line1USAddress/AddressLine1Txt | CityUSAddress/CityNm | State AbbreviationUSAddress/StateAbbreviationCd | ZIPUSAddress/ZIPCd | Recipient EINRecipientEIN | Cash GrantCashGrantAmt |
|---|---|---|---|---|---|
| UNIVERSITY OF CENTRAL MISSOURI | |||||
| MULTIPURPOSE BUILDING | WARRENSBURG | MO | 64093 | 446000293 | $7,500 |
| FORT HAYS STATE UNIVERSITY | |||||
| CUNNINGHAM HALL | HAYS | KS | 676010499 | 486116850 | $7,500 |
| NEWMAN UNIVERSITY | |||||
| 3100 MCCORMICK AVENUE | WICHITA | KS | 67213 | 480556716 | $7,500 |
| PITTSBURG STATE UNIVERSITY | |||||
| WEEDE P E BUILDING | PITTSBURG | KS | 667627504 | 486119268 | $7,500 |
| NORTHWEST MISSOURI STATE UNIVE | |||||
| LAMKIN ACTIVITY CENTER | MARYVILLE | MO | 64468 | 446000301 | $7,500 |
| ROGERS STATE UNIVERSITY | |||||
| 1701 W WILL ROGERS BLVD | CLAREMORE | OK | 74017 | 752997687 | $7,500 |
| EMPORIA STATE UNIVERSITY | |||||
| 1200 COMMERCIAL | EMPORIA | KS | 66801 | 481124839 | $7,500 |
| NORTHEASTERN STATE UNIVERSITY | |||||
| 600 N GRAND AVE | TAHLEQUAH | OK | 74464 | 736017987 | $7,500 |
| MISSOURI SOUTHERN UNIVERSITY | |||||
| 3950 E NEWMAN ROAD | JOPLIN | MO | 64801 | 430813540 | $7,500 |
| MISSOURI WESTERN STATE UNIVERS | |||||
| 4525 DOWNS DRIVE | SAINT JOSEPH | MO | 64507 | 430830018 | $7,500 |
| WASHBURN UNIVERSITY | |||||
| 1700 COLLEGE | TOPEKA | KS | 66621 | 486030115 | $7,500 |
| LINCOLN UNIVERSITY | |||||
| 820 CHESTNUT | JEFFERSON CITY | MO | 65101 | 446001089 | $7,500 |
| UNIVERSITY OF CENTRAL OKLAHOMA | |||||
| 100 N UNIVERSITY DRIVE | EDMOND | OK | 73034 | 736017987 | $7,500 |
| UNIVERSITY OF NEBRASKA - KEARNEY | |||||
| 2504 9TH AVE | KEARNEY | NE | 68849 | 470049123 | $7,500 |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | Monitoring procedures (Part I, line 2) | FormAndLineReferenceDesc |
| Explanation | EACH SCHOOL IN THE CONFERENCE IS ELIGIBLE TO RECEIVE GRANT MONIES THROUGH A STRUCTURE REPORTING PROCESS: THERE WERE REQUIRED MINIMUMS THAT HAD TO BE SPENT IN AREAS OF ACADEMICS AND LIFE SKILLS, ATHLETIC OPERATIONS AND COMPLIANCE, DIVERSITY AND INCLUSION, GAME DAY, CONFERENCE AND NATIONAL CHAMPIONSHIPS, AND MEMBERSHIP AND POSITIONING INITIATIVES. EACH SCHOOL IS ELIGIBLE TO RECEIVE AT LEAST $7,500. ANY UNREQUESTED FUNDS OR UNUSED MONIES WILL BE DISTRIBUTED TO SCHOOLS WHO SPEND MONIES ON ADDITIONAL INITIATIVES. | ExplanationTxt |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Compensation Committee | Yes (X) | CompensationCommitteeInd |
| Written Employment Contract | Yes (X) | WrittenEmploymentContractInd |
| Compensation Survey | Yes (X) | CompensationSurveyInd |
| Board Or Committee Approval | Yes (X) | BoardOrCommitteeApprovalInd |
| Severance Payment | false | SeverancePaymentInd |
| Supplemental Nonqual Rtr Plan | false | SupplementalNonqualRtrPlanInd |
| Equity Based Comp Arrngm | false | EquityBasedCompArrngmInd |
| Comp Based On Revenue Of Flng Org | false | CompBasedOnRevenueOfFlngOrgInd |
| Comp Bsd On Rev Related Orgs | false | CompBsdOnRevRelatedOrgsInd |
| Comp Bsd Net Earns Flng Org | false | CompBsdNetEarnsFlngOrgInd |
| Comp Bsd Net Earns Rltd Orgs | false | CompBsdNetEarnsRltdOrgsInd |
| Any Non Fixed Payments | false | AnyNonFixedPaymentsInd |
| Initial Contract Exception | false | InitialContractExceptionInd |
Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | MIKE RACY | PersonNm |
| Title | PRESIDENT | TitleTxt |
| Base Compensation Filing Org | $175,440 | BaseCompensationFilingOrgAmt |
| Other Compensation Filing Org | $11,400 | OtherCompensationFilingOrgAmt |
| Total Compensation Filing Org | $186,840 | TotalCompensationFilingOrgAmt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (6 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Form 990 governing body review Part VI line 11 | THE GOVERNING BODY REVIEWS THE TAX RETURN AT THEIR ANNUAL MEETING EACH YEAR AS PART OF THEIR OVERALL FINANCIAL REVIEW. |
| CEO executive director top management comp Part VI line 15a | THE CEO/COMMISSIONERS COMPENSATION PACKAGE IS SET EACH YEAR BY A SEPARATE COMMITTEE AFTER REVIEWING THE SALARY PACKAGES OF COMMISSIONERS IN THE OTHER 24 CONFERENCES AND THE AVAILABLE FUNDS IN THE BUDGET. |
| Other officer or key employee compensation Part VI line 15b | ALL OTHER KEY EMPLOYEES SALARIES ARE SET BY SEPARATE COMMITTEE AFTER REVIEWING THE RECCOMENDATIONS OF THE COMMISSIONER, REVIEW OF COMPARABLE POSITIONS IN THE OTHER 24 CONFERENCES AND DETERMINING AVAILABLE FUNDS IN THE BUDGET. |
| Governing documents etc available to public Part VI line 19 | GOVERNING DOCUMENTS ARE MAINTAINED IN THE CORPORATE OFFICE AND ARE AVAILABLE FOR VIEWING UPON REQUEST. |
| List of other fees for services expenses Part IX line 11g | OFFICIALS-$1,149,397.00 THIS IS A PASS THROUGH ITEM WHERE THE DIFFERENT SCHOOLS PAY THE ASSOCIATION FOR THE GAME OFFICIALS AND THEN THE ASSOCIATION PAYS THE REFEREES THROUGH A COMPANY CALLED REF PAY OR ARBITOR (SEE ABOVE). THE INCOME IS REPORTED ON THE RETURN UNDER PROGRAM SERVICE REVENUE |
| List of other expenses Part IX line 24e | $1,262.96 FOR TELEPHONE, CABLE AND INTERNET (PROGRAM SERVICE)$534,066.40 IS PAYMENTS FOR A TV NETWORK AND WEB STREAMING. THIS YEAR THIS WAS COMPLETELY SUBSIDIZED BY THE PARTICIPATING INSTITUIONS. THE $534,066.40 IS REPORTED UNDER PROGRAM SERVICE REVENUE ALONG WITH MONEY RECEIVED FOR ADVERTSING DURING THE PROGRAMMING. |