Wyoming High School Activities Association in Casper, Wyoming (WY)

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Wyoming High School Activities Association
Employer Identification Number (EIN)830167128
Name of OrganizationWyoming High School Activities Association
Address6571 E 2nd St, Casper, WY 82609-4293
ActivitiesSchool or college athletic association
SubsectionCharitable Organization
Ruling Date11/1988
DeductibilityContributions are deductible
FoundationOrganization that normally receives no more than one third of its support from gross investment income and unrelated business income and at the same time more than one third of its support from contributions, fees, and gross receipts related to exempt purposes
OrganizationCorporation
Exempt Organization StatusUnconditional Exemption
Tax Period06/2014
Assets$1,000,000 to $4,999,999
Income$1,000,000 to $4,999,999
Filing Requirement990 (all other) or 990EZ return
Asset Amount$2,054,128
Amount of Income$1,662,781
Form 990 Revenue Amount$1,622,304
National Taxonomy of Exempt Entities (NTEE)Educational Institutions and Related Activities: Secondary, High School


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Amount of income in 2014: $1,662,781 (it was $1,909,219 in 2013)
This organization: 

 $1,662,781
Other organizations performing similar types of work: 

 $147,301

Assets in 2014: $2,054,128 (it was $1,694,717 in 2013)
This organization: 

 $2,054,128
Other organizations performing similar types of work: 

 $73,389

Expenses in 2014: $1,265,741
This organization: 

 $1,265,741
Other organizations performing similar types of work: 

 $87,568

Income to expenses ratio in 2014: 1.3
This organization: 

 1.3
Other organizations performing similar types of work: 

 1.5

Employees paid over $100,000 in 2014: 16.7%
This organization: 

 16.7%
Other organizations performing similar types of work: 

 0.0%

Grants share in income in 2014: 42.6%
This organization: 

 42.6%
Other organizations performing similar types of work: 

 10.2%

Financial snapshot ($)

Revenue for 2014

Assets at the end of 2014

Functional expenses for 2014

Support schedule

Checklist
201220132014
Is the organization described in section 501(c)(3) or 4947(a)(1) (other than a private foundation)?YesYes
Is the organization required to complete Schedule B, Schedule of Contributors?YesYes
Did the organization engage in direct or indirect political campaign activities on behalf of or in opposition to candidates for public office?NoNo
Did the organization engage in lobbying activities, or have a section 501(h) election in effect during the tax year?NoNo
Is the organization a section 501(c)(4), 501(c)(5), or 501(c)(6) organization that receives membership dues, assessments, or similar amounts as defined in Revenue Procedure 98-19?NoNo
Did the organization maintain any donor advised funds or any similar funds or accounts for which donors have the right to provide advice on the distribution or investment of amounts in such funds or accounts?NoNo
Did the organization receive or hold a conservation easement, including easements to preserve open space, the environment, historic land areas, or historic structures?NoNo
Did the organization maintain collections of works of art, historical treasures, or other similar assets?NoNo
Did the organization report an amount for escrow or custodial account liability; serve as a custodian or provide credit counseling, debt management, credit repair, or debt negotiation services?NoNo
Did the organization, directly or through a related organization, hold assets in temporarily restricted endowments, permanent endowments, or quasi-endowments?NoNo
Did the organization report an amount for land, buildings, and equipment?YesYes
Did the organization report an amount for investments-other securities that is 5% or more of its total assets?NoNo
Did the organization report an amount for investments-program related that is 5% or more of its total assets?NoNo
Did the organization report an amount for other assets that is 5% or more of its total assets?NoNo
Did the organization report an amount for other liabilities?YesYes
Did the organization's separate or consolidated financial statements for the tax year include a footnote that addresses the organization's liability for uncertain tax positions under FIN 48 (ASC 740)?NoNo
Did the organization obtain separate, independent audited financial statements for the tax year?NoNo
Was the organization included in consolidated, independent audited financial statements for the tax year?NoNo
Is the organization a school described in section 170(b)(1)(A)(ii)?NoNo
Did the organization maintain an office, employees, or agents outside of the United States?NoNo
Did the organization have aggregate revenues or expenses of more than $10,000 from grantmaking, fundraising, business, investment, and program service activities outside the United States, or aggregate foreign investments valued at $100,000 or more?NoNo
Did the organization report more than $5,000 of grants or other assistance to or for any foreign organization?NoNo
Did the organization report more than $5,000 of aggregate grants or other assistance to or for foreign individuals?NoNo
Did the organization report a total of more than $15,000 of expenses for professional fundraising services?NoNo
Did the organization report more than $15,000 total of fundraising event gross income and contributions?NoNo
Did the organization report more than $15,000 of gross income from gaming activities?NoNo
Did the organization operate one or more hospital facilities?NoNo
Did the organization attach a copy of its audited financial statements?NoNo
Did the organization report more than $5,000 of grants or other assistance to any domestic organization or domestic government?NoNo
Did the organization report more than $5,000 of grants or other assistance to or for domestic individuals?NoNo
Did the organization answer 'Yes' about compensation of the organization's current and former officers, directors, trustees, key employees, and highest compensated employees?NoNo
Did the organization have a tax-exempt bond issue with an outstanding principal amount of more than $100,000 as of the last day of the year, that was issued after December 31, 2002?NoNo
Did the organization invest any proceeds of tax-exempt bonds beyond a temporary period exception?NoNo
Did the organization maintain an escrow account other than a refunding escrow at any time during the year to defease any tax-exempt bonds?NoNo
Did the organization act as an 'on behalf of' issuer for bonds outstanding at any time during the year?NoNo
Did the organization engage in an excess benefit transaction with a disqualified person during the year?NoNo
Is the organization aware that it engaged in an excess benefit transaction with a disqualified person in a prior year, and that the transaction has not been reported on any of the organization's prior Forms 990 or 990-EZ?NoNo
Did the organization report any amount for receivables from or payables to any current or former officers, directors, trustees, key employees, highest compensated employees, or disqualified persons?NoNo
Did the organization provide a grant or other assistance to an officer, director, trustee, key employee, substantial contributor or employee thereof, a grant selection committee member, or to a 35% controlled entity or family member of any of these persons?NoNo
Was the organization a party to a business transaction with one of the following parties
A current or former officer, director, trustee, or key employee?NoNo
A family member of a current or former officer, director, trustee, or key employee?NoNo
An entity of which a current or former officer, director, trustee, or key employee (or a family member thereof) was an officer, director, trustee, or direct or indirect owner?NoNo
Did the organization receive more than $25,000 in non-cash contributions?YesNo
Did the organization receive contributions of art, historical treasures, or other similar assets, or qualified conservation contributions?NoNo
Did the organization liquidate, terminate, or dissolve and cease operations?NoNo
Did the organization sell, exchange, dispose of, or transfer more than 25% of its net assets?NoNo
Did the organization own 100% of an entity disregarded as separate from the organization under Regulations sections 301.7701-2 and 301.7701-3?NoNo
Was the organization related to any tax-exempt or taxable entity?NoNo
Did the organization have a controlled entity within the meaning of section 512(b)(13)?NoNo
Did the organization make any transfers to an exempt non-charitable related organization?NoNo
Did the organization conduct more than 5% of its activities through an entity that is not a related organization and that is treated as a partnership for federal income tax purposes?NoNo
Statements Regarding Other IRS Filings and Tax Compliance
201220132014
The number reported in Box 3 of Form 1096178195
The number of Forms W-2G00
Did the organization comply with backup withholding rules for reportable payments to vendors and reportable gaming (gambling) winnings to prize winners?YesYes
The number of employees reported on Form W-3, Transmittal of Wage and Tax Statements, filed for the calendar year ending with or within the year covered by this return76
Did the organization file all required federal employment tax returns?YesYes
Did the organization have unrelated business gross income of $1,000 or more during the year?YesYesYes
Has it filed a Form 990-T for this year?YesYes
At any time during the calendar year, did the organization have an interest in, or a signature or other authority over, a financial account in a foreign country (such as a bank account, securities account, or other financial account)?NoNo
Was the organization a party to a prohibited tax shelter transaction at any time during the tax year?NoNo
Did any taxable party notify the organization that it was or is a party to a prohibited tax shelter transaction?NoNo
Did the organization file Form 8886-T?NoNo
Does the organization have annual gross receipts that are normally greater than $100,000, and did the organization solicit any contributions that were not tax deductible as charitable contributions?NoNo
Did the organization include with every solicitation an express statement that such contributions or gifts were not tax deductible?NoNo
Did the organization receive a payment in excess of $75 made partly as a contribution and partly for goods and services provided to the payor?NoNo
Did the organization notify the donor of the value of the goods or services provided?NoNo
Did the organization sell, exchange, or otherwise dispose of tangible personal property for which it was required to file Form 8282?NoNo
Did the organization receive any funds, directly or indirectly, to pay premiums on a personal benefit contract?NoNo
Did the organization, during the year, pay premiums, directly or indirectly, on a personal benefit contract?NoNo
If the organization received a contribution of qualified intellectual property, did the organization file Form 8899 as required?NoNo
If the organization received a contribution of cars, boats, airplanes, or other vehicles, did the organization file a Form 1098-C?NoNo
Did a donor advised fund maintained by the sponsoring organization have excess business holdings at any time during the year?NoNo
Did the sponsoring organization make any taxable distributions under section 4966?NoNo
Did the sponsoring organization make a distribution to a donor, donor advisor, or related person?NoNo
Initiation fees and capital contributions$0$0$0
Gross receipts for public use of club facilities $0$0$0
Gross income from members or shareholders$0$0$0
Gross income from other sources$0$0$0
Is the organization filing Form 990 in lieu of Form 1041?NoNo
The amount of tax-exempt interest received or accrued during the year$0$0
Is the organization licensed to issue qualified health plans in more than one state?NoNo
The amount of reserves the organization is required to maintain by the states in which the organization is licensed to issue qualified health plans$0$0
The amount of reserves on hand$0$0
Did the organization receive any payments for indoor tanning services during the tax year?NoNo
Has it filed a Form 720 to report these payments?NoNo
Compensation of Officers, Directors, Trustees, Key Employees, Highest Compensated Employees, and Independent Contractors
201220132014
Officers, Directors, Trustees, Key Employees, and Highest Compensated Employees
Total reportable compensation from the organization$111,889$120,000
Total reportable compensation from related organizations$0$0
Total estimated amount of other compensation from the organization and related organizations$0$0
Total number of individuals who received more than $100,000 of reportable compensation from the organization11
Total number of independent contractors who received more than $100,000 of compensation from the organization00
Statement of Revenue
201220132014
Total revenue$1,204,110$1,751,901$1,622,304
Contributions, Gifts, Grants and Other Similar Amounts$362,841$629,593$691,150
Program Service Revenue$830,479$835,041$883,775
711300$795,548$849,720
711300$19,262$16,670
711300$17,693$15,212
711300$2,538$2,173
All other program service revenue$0$0
Other Revenue
Investment income (including dividends, interest, and other similar amounts)$7,708$7,586$8,595
Income from investment of tax-exempt bond proceeds$0$0$0
Royalties$0$0$0
Net rental income$0$6,965$31,859
Gross rents (Real / Personal)$0 / $0$9,000 / $0$33,000 / $0
Less: rental expenses (Real / Personal)$0 / $0$2,035 / $0$1,141 / $0
Rental income or (loss) (Real / Personal)$0 / $0$6,965 / $0$31,859 / $0
Net gain/loss from sales of assets other than inventory$-3,063$265,491$-395
Gross amount from sales of assets other than inventory (Securities / Other)$48,338 / $0$95,774 / $325,000$38,941 / $0
Less: cost or other basis and sales expenses (Securities / Other)$51,401 / $0$90,123 / $65,160$39,336 / $0
Gain or (loss) (Securities / Other)$-3,063 / $0$5,651 / $259,840$-395 / $0
Net income/loss from fundraising events$0$0$0
Net income/loss from gaming activities$0$0$0
Net income/loss from sales of inventory$0$0$0
Miscellaneous Revenue$6,145$7,225$7,320
541800$7,225$7,320
All other revenue$0$0
Statement of Functional Expenses
201220132014
Total functional expenses$1,177,857$1,212,958$1,265,741
Grants and other assistance to domestic organizations and domestic governments$0$0
Grants and other assistance to domestic individuals$0$0
Grants and other assistance to foreign organizations, foreign governments, and foreign individuals$0$0
Benefits paid to or for members$0$0
Compensation of current officers, directors, trustees, and key employees$207,791$120,000$120,000
Compensation not included above, to disqualified persons$0$0
Other salaries and wages$170,156$269,355$276,400
Pension plan accruals and contributions$53,499$57,196
Other employee benefits$93,294$117,498
Payroll taxes$31,782$29,675$34,784
Fees for services (non-employees)
Management$0$0
Legal$0$0
Accounting$6,200$6,500
Lobbying$0$0
Professional fundraising services$0$0$0
Investment management fees$0$0
Other$0$0
Advertising and promotion$5,589$4,584
Office expenses$7,912$1,819
Information technology$0$0
Royalties$0$0
Occupancy$4,427$3,626
Travel$22,206$20,580
Payments of travel or entertainment expenses for any federal, state, or local public officials$0$0
Conferences, conventions, and meetings$17,689$27,987
Interest$0$0
Payments to affiliates$0$0
Depreciation, depletion, and amortization$29,543$29,999
Insurance$21,661$22,777
Other expenses$25$480,584
Other expenses$468,450$15,760
Other expenses$24,922$13,144
Other expenses$12,620$11,831
Other expenses$25,891$20,672
Balance Sheet
201220132014
Total assets$1,152,633$1,694,717$2,054,128
Cash - non-interest-bearing$0$0
Savings and temporary cash investments$609,680$677,132
Pledges and grants receivable, net$95,000$375,342
Accounts receivable, net$67,180$88,607
Loans and other receivables from current and former officers, directors, trustees, key employees, and highest compensated employees$0$0
Loans and other receivables from other disqualified persons, persons described in section 4958(c)(3)(B), and contributing employers and sponsoring organizations of section 501(c)(9) voluntary employees' beneficiary organizations$0$0
Notes and loans receivable, net$0$0
Inventories for sale or use$0$0
Prepaid expenses and deferred charges$42,927$26,527
Land, buildings, and equipment: cost or other basis$716,396$686,397
Investments - publicly traded securities$163,534$200,123
Investments - other securities$0$0
Investments - program-related$0$0
Intangible assets$0$0
Other assets$0$0
Total liabilities$43,274$44,189$29,455
Accounts payable and accrued expenses$16,516$3,836
Grants payable$0$0
Deferred revenue$6,440$1,419
Tax-exempt bond liabilities$0$0$0
Escrow or custodial account liability$0$0
Loans and other payables to current and former officers, directors, trustees, key employees, highest compensated employees, and disqualified persons$0$0
Secured mortgages and notes payable to unrelated third parties$0$0$0
Unsecured notes and loans payable to unrelated third parties$0$0$0
Other liabilities (including federal income tax, payables to related third parties, and other liabilities)$21,233$24,200
Total net assets or fund balances$1,109,359$1,650,528$2,024,673
Unrestricted net assets$1,555,528$1,644,673
Temporarily restricted net assets$95,000$380,000
Permanently restricted net assets$0$0
Capital stock or trust principal, or current funds$0$0
Paid-in or capital surplus, or land, building, or equipment fund$0$0
Retained earnings, endowment, accumulated income, or other funds$0$0$0
Reason for Public Charity Status (for 2014)
The organization is not a private foundation because it is:An organization that normally receives: (1) more than 33 1/3 % of its support from contributions, membership fees, and gross receipts from activities related to its exempt functions - subject to certain exceptions, and (2) no more than 33 1/3 % of its support from gross investment income and unrelated business taxable income (less section 511 tax) from businesses acquired by the organization after June 30, 1975
Number of organizations supported0
Sum of amounts of support$0
Support Schedule for Organizations Described in Section 509(a)(2) (for 2010 - 2014)
2010 - 2014 Total
Public support$6,901,904
Subtotal$6,984,495
Gifts, grants, contributions, and membership fees received$2,727,027
Gross receipts from admissions, merchandise sold or services performed, or facilities furnished in any activity that is related to the organization's tax-exempt purpose$4,257,468
Gross receipts from activities that are not an unrelated trade or business under section 513$0
Tax revenues levied for the organization's benefit and either paid to or expended on its behalf$0
The value of services or facilities furnished by a governmental unit to the organization without charge$0
Less$82,591
Amounts received from disqualified persons$0
Amounts received from other than disqualified persons that exceed the greater of $5,000 or 1% of the total support$82,591
Total support$7,019,579
Public support$6,984,495
Subtotal$34,034
Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources$34,034
Unrelated business taxable income (less section 511 taxes) from businesses acquired after June 30, 1975$0
Net income from unrelated business activities, whether or not the business is regularly carried on$1,050
Other income$0
Unrelated Trade or Business Income (for 2009)
IncomeExpensesNet
Total$11,400$6,331$5,069
Gross receipts or sales less returns and allowances$0$0$0
Cost of goods sold$0$0$0
Gross profit$0$0$0
Capital gain net income$0$0$0
Net gain$0$0$0
Capital loss deduction for trusts$0$0$0
Income (loss) from partnerships and S corporations$0$0$0
Rent income$0$0$0
Unrelated debt-financed income$0$0$0
Interest, annuities, royalties, and rents from controlled organizations$0$0$0
Investment income of a section 501(c)(7), (9), or (17) organization$0$0$0
Exploited exempt activity income$0$0$0
Advertising income$11,400$6,331$5,069
Other income$0$0$0
Deductions Not Taken Elsewhere (for 2009)
Total deductions$0
Compensation of officers, directors, and trustees$0
Salaries and wages$0
Repairs and maintenance$0
Bad debts$0
Interest$0
Taxes and licenses$0
Charitable contributions$0
Depreciation$0
Depletion$0
Contributions to deferred compensation plans$0
Employee benefit programs$0
Excess exempt expenses$0
Excess readership costs$0
Other deductions$0
Unrelated business taxable income$4,069
Unrelated business taxable income before net operating loss deduction$5,069
Net operating loss deduction$0
Unrelated business taxable income before specific deduction$5,069
Specific deduction$1,000
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IdNameAddressStateEstablishedTotal Income
1Ums-Wright Foundation Inc65 Mobile St, Mobile, AL 36607-3140AL1991-07$3,385,262
2Students For Washington Parents Club1045 S Main St, Salinas, CA 93901-2323CA1989-09$2,737,092
3Youth Renewal Fund250 W 57th St Ste 632, New York, NY 10107-0609NY1992-02$2,582,083
4Regis High School Foundation550 W Regis St, Stayton, OR 97383-1164OR1946-03$2,023,730
5Wyoming High School Activities Association6571 E 2nd St, Casper, WY 82609-4293WY1988-11$1,662,781
6South Pasadena High School Tiger Booster Club Inc1401 Fremont Ave, S Pasadena, CA 91030-3809CA1990-04$906,351
7Stuyvesant High School Alumni Association Inc345 Chambers Street Rm 301b, New York, NY 10282-1000NY1992-11$900,774
8Shaler Area Band Parents Assn Shaler Area High School231 Alma St, Pittsburgh, PA 15223-1164PA1975-06$813,330
9Westlake Band Parents IncPO BOX 160522, Austin, TX 78716-0522TX1976-08$778,632
10The Houston Private School Foundation Inc1100 N Broadway St, Ashford, AL 36312-3554AL1984-01$646,298
11Wisconsin High School Football Coaches Association Inc6200 Gisholt Dr Ste 100, Monona, WI 53713-4839WI1985-12$642,627
12Texas Engineering FoundationPO BOX 2145, Austin, TX 78768-2145TX1968-07$579,806
13Calvert Catholic Schools Educational FoundationPO BOX 45, Tiffin, OH 44883-0045OH1976-07$438,621
14St Mary Catholic Central Endowment Fund108 W Elm Ave, Monroe, MI 48162-2700MI1973-11$430,481
15Wheeling Park High School Boosters Inc2405 Vance Ave, Wheeling, WV 26003-7235WV1982-03$397,662
16Vista High School Regimental Band Booster Inc1 Panther Way, Vista, CA 92084-3128CA1980-12$342,729
17The Ann Arbor Student Building Industry Program Inc1919 W Stadium Blvd, Ann Arbor, MI 48103-7013MI1992-11$336,861
18Routt High School Education Foundation Inc500 E College Ave, Jacksonville, IL 62650-2524IL1991-03$336,075
19Valencia Instrumental Parents Inc500 N Bradford Ave, Placentia, CA 92870-4844CA1993-05$321,325
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Number of organizations performing similar types of work
Alaska2
Alabama5
Arkansas2
Arizona2
California93
Colorado6
Connecticut2
Delaware1
Florida11
Georgia10
Hawaii1
Iowa6
Idaho2
Illinois19
Indiana27
Kansas4
Kentucky18
Louisiana12
Massachusetts9
Maryland8
Maine1
Michigan18
Minnesota9
Missouri12
Mississippi4
Montana3
North Carolina14
North Dakota1
Nebraska4
New Jersey8
New Mexico1
Nevada2
New York10
Ohio88
Oklahoma6
Oregon12
Pennsylvania13
Rhode Island2
South Carolina12
Tennessee11
Texas31
Virginia11
Vermont1
Washington6
Wisconsin13
West Virginia5
Wyoming1
Total539

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