2026-05-13T15:03:51-05:00 2025-06-30 453047226 HICKS & ASSOCIATES CPAS PLLC 1795 ALYSHEBA WAY STE 6206 LEXINGTON KY 40509 990 2024-07-01 610444710 KENTUCKY HIGH SCHOOL ATHLETIC ASSOCIATION KENT 8592995472 2280 EXECUTIVE DRIVE LEXINGTON KY 40515 JULIAN TACKETT COMMISSIONER 8592995472 2026-05-12 1 0 DAVID W HICKSCPA P00011200 8593689727 2024 2025-03-06 01:10:19Z JULIAN TACKETT 2280 EXECUTIVE DRIVE LEXINGTON KY 40515 6389593 0 X WWW.KHSAA.ORG X UNINCORPORATED NON-PROFIT 1917 KY TO ORGANIZE, REGULATE AND SUPERVISE ALL HIGH SCHOOL SPORTS ACTIVITIES IN KENTUCKY. IT WILL ESTABLISH, PROMOTE AND DELIVER THE HIGHEST QUALITY INTERSCHOLASTIC PROGRAMS AND ACTIVITIES IN AN EFFICIENT AND PROGRESSIVE MANNER THAT EMPHASIZES PARTICIPATION, SAFETY, SPORTSMANSHIP AND INTEGRITY TO ENHANCE THE EDUCATIONAL EXPERIENCE OF THE STUDENT-ATHLETE. 19 19 0 350 36272 0 3298260 2516045 3514341 3501282 0 0 375035 372266 7187636 6389593 0 0 0 0 1343764 1623378 0 0 299183 3624417 4463350 4968181 6086728 2219455 302865 7653076 7784558 295866 203822 7357210 7580736 X TO ORGANIZE, REGULATE AND SUPERVISE ALL HIGH SCHOOL SPORTS ACTIVITIES IN KENTUCKY. IT WILL ESTABLISH, PROMOTE AND DELIVER THE HIGHEST QUALITY INTERSCHOLASTIC PROGRAMS AND ACTIVITIES IN AN EFFICIENT AND PROGRESSIVE MANNER THAT EMPHASIZES PARTICIPATION, SAFETY, SPORTSMANSHIP AND INTEGRITY TO ENHANCE THE EDUCATIONAL EXPERIENCE OF THE STUDENT-ATHLETE. 1 0 1165278 1687673 BOYS AND GIRLS BASKETBALL TOURNAMENTS. 1376333 1766183 FOOTBALL PLAYOFFS, OTHER TOURNAMENTS, PLAYOFFS AND MINOR SPORT EVENTS. 2238420 383420 TO ORGANIZE, REGULATE AND SUPERVISE ALL HIGH SCHOOL SPORTS ACTIVITIES IN KENTUCKY. IT WILL ESTABLISH, PROMOTE AND DELIVER THE HIGHEST QUALITY INTERSCHOLASTIC PROGRAMS AND ACTIVITIES IN AN EFFICIENT AND PROGRESSIVE MANNER THAT EMPHASIZES PARTICIPATION, SAFETY, SPORTSMANSHIP AND INTEGRITY TO ENHANCE THE EDUCATIONAL EXPERIENCE OF THE STUDENT-ATHLETE. 4780031 1 1 0 0 0 0 0 0 0 0 1 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 39 0 0 1 1 0 0 0 0 0 0 0 0 0 X 19 19 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 KY X KHSAA - COMPANY OFFICERS 8592995472 2280 EXECUTIVE DRIVE LEXINGTON KY 405054808 DAVID ZUBERER DIRECTOR 5.00 X 0 0 0 NOEL CRUM DIRECTOR 5.00 X 0 0 0 DAMON KELLEY PRESIDENT-ELECT 5.00 X X 0 0 0 DONNA MOIR DIRECTOR 5.00 X 0 0 0 GREG HOWARD PRESIDENT 5.00 X X 0 0 0 CHUCK MULLINS DIRECTOR 5.00 X 0 0 0 JAMES DEMLER DIRECTOR 5.00 X 0 0 0 BRIAN COURTNEY DIRECTOR 5.00 X 0 0 0 MATT WILHOITE DIRECTOR 5.00 X 0 0 0 BRANDY CARVER DIRECTOR 5.00 X 0 0 0 JEREMY ROACH DIRECTOR 5.00 X 0 0 0 TERRY YEAST DIRECTOR 5.00 X 0 0 0 RANDY MCCALLON DIRECTOR 5.00 X 0 0 0 GAVIN WASHINGTON DIRECTOR 5.00 X 0 0 0 CLAUDETTE HERALD DIRECTOR 5.00 X 0 0 0 MANDI HUDSON DIRECTOR 5.00 X 0 0 0 RUSSELL THOMPSON DIRECTOR 5.00 X 0 0 0 MICHAEL PHILLIPS DIRECTOR 5.00 X 0 0 0 DAVID COUCH DIRECTOR 5.00 X 0 0 0 CHAD COLLINS GENERAL COUNSEL 40.00 X 121856 0 24937 JULIAN TACKETT COMMISSIONER/SEC/TREAS 40.00 X 187668 0 11388 DARREN BILBERRY ASSISTANT COMMISSIONER 40.00 X 107016 0 10812 EUGENE COPE SR ASSC. COMMISSIONER, CHIEF OF STAFF 40.00 X 112860 0 11169 529400 0 58306 4 0 1 0 TITAN BUILDING SOLUTIONS INC 1583 DELAWARE AVE LEXINGTON KY 40505 CONSTRUCTION 160917 LEVY RESTAURANTS 980 N MICHIGAN AVE CHICAGO IL 60611 HOSPITALITY 108555 2 810372 1705673 2516045 OTHER TOURNAMENTS 611710 1357507 1357507 BOY'S STATE BASKETBALL 611710 1308774 1308774 FOOTBALL PLAYOFFS 611710 408676 408676 GIRL'S BASKETBALL TOUR 611710 378899 378899 ADVERTISING AND PUBLIC 611710 36272 36272 11154 11154 3501282 372266 372266 6389593 3837276 36272 0 X 1439495 1007647 215924 215924 141186 98830 21178 21178 3522 2466 528 528 39175 27423 5876 5876 49586 34710 7438 7438 6550 4584 983 983 31915 22341 4787 4787 31622 22135 9487 102525 71767 30758 174628 122240 26194 26194 26641 18649 3996 3996 2133 2133 189976 189976 204586 143211 61375 UBI TAX 2047 2047 TOURNAMENT FACILITY REN 1198539 1198539 TEAM EXPENSES AND AWARD 430850 430850 OTHER EVENT COSTS 413359 358187 55172 1598393 1216452 369662 12279 6086728 4780031 1007514 299183 4396476 5239599 1200000 524921 917825 405546 545610 4982215 3901771 1125053 1080444 1080 1080 7653076 7784558 40787 3759 26875 26875 55016 173188 173188 295866 203822 X 7312771 7536297 44439 44439 7357210 7580736 7653076 7784558 302865 -79339 0 X X 0 0 1 0 X 1995424 1700356 2440965 3479407 2516045 12132197 1966172 3576688 3522261 3298260 3465010 15828391 3961596 5277044 5963226 6777667 5981055 27960588 0 0 0 27960588 134 452823 381394 375035 372266 1581652 134 452823 381394 375035 372266 1581652 22222 38442 39263 34934 36272 171133 3983952 5768309 6383883 7187636 6389593 29713373 0.94100 0.94900 0.05320 0.04560 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 431341 431341 3829448 3203736 625712 721426 698035 23391 1080444 ACCRUED SICK LEAVE 173188 173188 X PART X, LINE 2: AS OF JUNE 30, 2025, THE ASSOCIATION HAS NO UNCERTAIN TAX POSITIONS THAT QUALIFY FOR DISCLOSURE IN THE FINANCIAL STATEMENTS. TAX YEARS STILL OPEN UNDER FEDERAL AND STATE STATUTE OF LIMITATIONS REMAIN SUBJECT TO REVIEW AND CHANGE. X X 0 0 0 0 0 0 0 0 0 JULIAN TACKETT COMMISSIONER/SEC/TREAS 187668 0 0 0 0 0 0 0 11388 0 199056 0 0 0 PART I, LINE 3 THE CONTRACT IS APPROVED BY THE ENTIRE BOARD OF CONTROL FOLLOWING EVALUATION. FORM 990, PART V, LINE 2A: THE ASSOCIATION EMPLOYED 16 INDIVIDUALS DURING THE 2024 CALENDAR YEAR. ALL OF THE ASSOCIATION'S EMPLOYEES ARE PAID THROUGH THE KENTUCKY EDUCATIONAL DEVELOPMENT CORPORATION'S (KEDC) PAYROLL AND REPORTED ON KEDC'S W-3 AND FEDERAL EMPLOYMENT TAX RETURNS. FORM 990, PART III, LINE 2 THE ASSOCIATION ADDED TWO NEW SPORTS DURING THE FISCAL YEAR: LACROSSE AND BOYS VOLLEYBALL. FORM 990, PART VI, SECTION B, LINE 11B THE 990 IS REVIEWED AND SIGNED BY THE COMMISSIONER, ANY CONCERNS ARE PURSUED FOR CLARITY WITH AN ACCOUNTING FIRM. FORM 990, PART VI, SECTION B, LINE 12C MANAGEMENT IS RESPONSIBLE FOR MAKING DETERMINATIONS OF CONFLICTS OF INTEREST IN REGARDS TO EMPLOYEES. THE BOARD OF CONTROL REVIEWS ALL MAJOR CONTRACTS BEFORE THEY ARE ENTERED INTO TO DETERMINE IF A POTENTIAL CONFLICT OF INTEREST MAY EXIST. IF A CONTRACT IS ENTERED INTO WITH A BOARD MEMBER OR HIS/HER FIRM THE BOARD MEMBER IS REQUIRED TO SUBMIT HIS/HER RESIGNATION TO THE BOARD. HOWEVER, THE BOARD MAY VOTE TO REJECT THE RESIGNATION IF THEY DO NOT FEEL A CONFLICT EXISTS. FORM 990, PART VI, SECTION B, LINE 15 THE BOARD OF CONTROL AND MANAGEMENT RECEIVES COMPENSATION DATA EACH YEAR FROM VARIOUS SOURCES, INCLUDING ASSOCIATIONS TO WHICH THE ASSOCIATION BELONGS. THIS DATA PROVIDES INDUSTRY SPECIFIC INFORMATION FROM COMPARABLE ASSOCIATIONS IN ORDER FOR THE ASSOCIATION TO REMAIN COMPETITIVE AND ASSURE THAT THE ASSOCIATION'S COMPENSATION IS IN LINE. THE PERFORMANCE OF THE INDIVIDUAL IS A MAJOR FACTOR IN THE DECISIONS MADE BY THE BOARD. THE DOCUMENTATION REVIEWED BY THE BOARD IS RETAINED. FORM 990, PART VI, SECTION C, LINE 19 ALL GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST OR AT WWW.KHSAA.ORG. FORM 990, PART IX, LINE 24E TOURNAMENT WORKERS: PROGRAM SERVICE EXPENSES 396,962. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 396,962. CONTRACT SERVICES: PROGRAM SERVICE EXPENSES 241,208. MANAGEMENT AND GENERAL EXPENSES 103,375. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 344,583. CLINIC AND OFFICIALS' EXPENSES: PROGRAM SERVICE EXPENSES 236,995. MANAGEMENT AND GENERAL EXPENSES 101,569. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 338,564. PRINTING AND PUBLICATION: PROGRAM SERVICE EXPENSES 16,368. MANAGEMENT AND GENERAL EXPENSES 90,686. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 107,054. SPONSORSHIP EXPENSE: PROGRAM SERVICE EXPENSES 69,040. MANAGEMENT AND GENERAL EXPENSES 29,589. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 98,629. PAYROLL ADMINISTRATION FEES: PROGRAM SERVICE EXPENSES 57,299. MANAGEMENT AND GENERAL EXPENSES 12,279. FUNDRAISING EXPENSES 12,279. TOTAL EXPENSES 81,857. RADIO NETWORK: PROGRAM SERVICE EXPENSES 54,602. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 54,602. AUDIO VISUAL EXPENSE: PROGRAM SERVICE EXPENSES 52,481. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 52,481. TITLE IX EDUCATION EXPENSE: PROGRAM SERVICE EXPENSES 34,114. MANAGEMENT AND GENERAL EXPENSES 14,620. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 48,734. MISCELLANEOUS: PROGRAM SERVICE EXPENSES 44,333. MANAGEMENT AND GENERAL EXPENSES 1,000. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 45,333. SCHOLARSHIPS: PROGRAM SERVICE EXPENSES 13,000. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 13,000. STAFF DEVELOPMENT: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 7,138. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 7,138. REPAIRS AND MAINTENANCE: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 6,906. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 6,906. DUES: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 2,500. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 2,500. BAD DEBT: PROGRAM SERVICE EXPENSES 50. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 50. FORM 990, PART XII, LINE 2C: THE PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR. HOWEVER, DUE TO COVID-19 AND EMPLOYEE TURNOVER, THERE HAVE BEEN DELAYS IN THE AUDIT FOR FISCAL YEAR ENDED JUNE 30, 2025. THE AUDIT HAS NOT BEEN COMPLETED, BUT THE BOARD OF CONTROL WILL APPROVE THE AUDIT ONCE COMPLETED.