7 2 EXTENDED TO FEBRUARY 16, 2016 990 Return of Organization Exempt From Income Tax Form Under section 501c), 827, oF 4947(a)1) ofthe Internal Revenue Code (except private foundations) — > Do not ete soci security numbers on Bis form ast may be made pb. conor ‘iene sores > Information about Form 990 and its instructions is at www. gov/form990, Inspection 1A For the 2014 calendar year, or taxyear beginning JUL 1, 2014 andendng JUN 30, 2015 B omag [EName of organzation 1D Employer identification number (osss"| Iowa GIRLS‘ HIGH SCHOOL ATHLETIC UNION (25% [bong business as 42-0650134 Fetch | Number and street (orP.0. box mals ot debered to Stet adress) Roonisute | € Telephone number (iz, |_5000 WESTOWN PARKWAY 50 515-288-9741 ES" city or town, state or proves, country, and ZIP or foreign postal code s 4,123,091 (Ymn"|_WEST DES MOINES, IA 50266 OUP return | Cag | F Name and address of princnal tice: MIKE DICK forsubocinates? Ives E]No ves 15000 WESTOWN PARKWAY, SUITE 150, WEST DES MO H(b) xeaistodnatesncusesrll¥es (_]No 1 Taxexompt status EX] 50403) C1 sox st (asert no. 49a7(ay(i)or L_J527| "No," attach a list. (see mstructions) J Website: p>» WWW. IGHSAU. ORG Hie) Group exemption number Be K_ Form of organcation: [XX] Corporaton_ [J Trusi_[ J Assocation [J other Te Year of ormauon: 1.9.4 9] m State ot legal domote: TA [Parti] Summary ig] 1 Bret cesenbe he opanzatoris mason ones! sonfcantacwwins: TO PROMOTE IOWA GIRL'S ATHLETICS E| 2 Check this box > LJ the organzation discontinued ts operations or disposed of more than 25% of ds net assets, 8 | 4 number of ndependentvotng members of the goverang body (art Vi, ine 16) * 7 | 5 Totalnumbor of ndwnduals employed calendar year 2014 Part, ine 2) 5 ia S| 6 Totalnumber of volunteers (estimate f necessary) s. 9 3 | 72 Total unrelated business revenue fom Part Vil, column (C), ine 12 7a 42,537. tag | Net uneated business taxable nome om Form 90", ina 2 Es 15.852. s ror Year Cavent Your 5» contnntons and grants Par Vl. tne ty oO a EB 9 Progam sence revenue Par Vi ne 20) 3,397,112.| 3,779,446. 10 Investment income (Part Vill, column (A), ines 3, 4, and 7d) 72,775. 93,634. frig 11 Other revenue (Part Vill, column (A), lines 5, 6d, 8c, 9¢, 10¢, and 116) 0. oO. © | 12 Total revenue - add ines & through 11 (must equal Part Vil, columa (A), ine 12) 3,469, 887. 3,873,080. a 43° Grants and samilar amounts paid (Part IX, column (A), fines 1-3) 15,750. 21,000. 14 Benefits paid to or for members (Part IX, column (A), line 4) 0. 15 Salaes, other compensation, employee bones Part x, column A nes 5:1) 1257.5: 1a Prtesiona nding fees at cokrn he 16) oO Tota tundaisng expanses atk, cok (be 25) BEG T 17 Other expenses Part IX cok (8 nes Ta 1¥6, 312 = joe O56. 51 18 Total expenses Add lines 13-17 (must equal Part IX, columa), bnp.25) 3,370,272. | Ravens expres, Subiactin om ine 2 | TEC 2 12015 [> o5* ers, x [esinig a current B5| 20 Total assets (Par X, tne 16) OGh= UF] 12,783, 796.| BaD oanasunes pari ine25 ORO esa 876 | 22 Net assets or fund balances Subtract ine 21 from ine 20 2.594,920.| 2 [Pant | Signature Block = Unde eas of ery, | ear hal have examined ths eu, nevdng accompanying schedules and eres, and to he est of my knowedp and Dele is > tee Palit ‘Signature of tice ate Here MIKE DICK, EXECUTIVE DIRECTOR ‘ype or pint tame angle ni ype preparers name |srevE SCHWEIZER Prpaevs oopaure > Ta eam meee Cex lattes [Ese bor2s0619 fun’snare_y DENMAN & COMPANY, LLP FemistWNye 42-0794029 Use ony |Fmsaasressy 1601 22ND STREET, SUITE 400 WEST DES MOINES, TA 50266-1453 Prone no 515-225-8400 i discuss ths return wah tne preparer shown above? (ese nstvction) [Ives [Ine cox} tions LHA For Paperwork Reduction Act Notice, se the separate instructions Fon 990 2014) a -.IOWA GIRLS' HIGH SCHOOL ATHLETIC UNION ‘Statement of Program Service Accomplishments ‘Check f Schedule O contains a response or note to any line inthis Parti Gx) +1 Brey describe the organzation's mssion TO PROMOTE, DIRECT, PROTECT AND REGULATE AMATEUR _INTERSCHOLASTIC ATHLETIC RELATIONSHIPS FOR JUNIOR HIGH AND SECONDARY GIRLS BETWEEN, MEMBER SCHOOLS AND TO STIMULATE FAIR PLAY, FRIENDLY RIVALRY AND GOOD SPORTSMANSHIP AMONG CONTESTANTS, SCHOOLS AND COMMUNITIES THROUGHOUT 2 Od the organcation undertake any sgnsfcant program services dunng the year which were not ksted on ‘the pnor Form 990 or 99027 Clves Ex] no \1-Yes, describe these new sennces on Schedule O 3 Od the organmzation cease conducting, or make significant changes in how ft conducts, any program services? ves Gx] no i17¥es," describe these changes on Schedule O 4 _Descnbe the organzaton's program service accomplishments fr each of ts tree largest program services, as measured by expenses. ‘Section 501(€)) and 501(¢K4) oxganzations ae required to report the amount of grants and alocations to others, the total expenses, and revenue, any, foreach program service reported. 43 (coe Merwons 2,974,828. wcuaregminars 21,000.) remot 3,779,446.) PROVIDE A VARIETY OF STATE AND DISTRICT TOURNAMENTS FOR WOMEN'S HIGH SCHOOL SPORTS 28 (case Vopr Y Gowen > 4 (cm Veoennes earners Y Genes y “4d Othor program serwces (Describe m Schedule O) (exposes sed gist d “49 Total pronram serwee expenses 2,974,628. Form 990 04) 2 18251201 758194 23-4693-001 2014.05000 IOWA GIRLS' HIGH SCHOOL ATH 23-46931Form 990 (2014) IOWA GIRLS' HIGH SCHOOL ATHLETIC UNION 42-0650134 Page3 IV | Checklist of Required Schedules Yes | No 1 Is the organization described m section S01()) or 4947(a(1) (other than a pmvate foundation)? I17¥es." complete Schedule A 1|x 2 Isthe oqganation requved to compete Schedule 8, Schedule of Contnbutors? x 3d the organization engage in direct or mdivectpoltical campaign actuaties on behalf of orn oppostion to candidates for public offco? "Yes," complete Schedule C, Part / 3 x 4 Section 801(¢X,) organizations. Ox the organizaton engage in lobbying actives, or have a section S01) election in effect 13 _Isthe organization a schoo! descntied in section 170(6()/AN)? I "Yes," complete Schedule E 12 “MaDe the organzation mannan an office, employees, of agents outside ofthe Unded States? Ma 'b_ Dad the organtzation have aggregate revenues or expenses of more than $10,000 from grantmaking, fundraising, business, investment, and program servce actwites outade the United States, or aggregate foregn investments valued at $100,000 ‘ormore?If"Yes, complete Schedule F, Parts [and IV vol | x 45 Od the organization report on Part 1k, column (A), ine 3, more than $5,000 of rants or other assistance to or for any foregn organization? if "Yes," complete Schedule F, Parts I! and IV 15 x 16 Did the organwzation report on Part 1X colurn (A), ne 3, more than $5,000 of aggregate grants oF other assistance to (oF for foreign indratuals? iF "Yes,” complete Schedule F, Parts land IV 16 x 17_Did the organization report a total of more than $15,000 of expenses for professional fundraising services on Part I, column (A), ines 6 and 116? "Yes," complete Schedule G, Part a x 18 Did the o;ganzation report moce than $15,000 total of tundrasing event grass come and contnbutions on Part Vl, nes ‘1 and 8a? if "Yes," complete Schedule G, Part I 12 x 18 Did the ocganzation report more than $15,000 of gross income from gaming activties on Part Vl, ine Ga? I “Yes," ‘complete Schedule G, Parti 10 x 20a Did the organization operate one or more hospital facies? If “Yes," complete Schedule H 20a] [x bb_Hf"Yes" to ine 20a, dd the organuaton attach a copy of ts audited financial statements to this return? 208, Form 990 (2014) 3 18251201 758194 23-4693-001 2014.05000 IOWA GIRLS' HIGH SCHOOL ATH 23-46931Form 990 2014) IOWA GIRLS' HIGH SCHOOL ATHLETI Part IV | Checklist of Required Schedules (contnued) a 2 8B at ca isthe organization report more than $5,000 of grants or other assistance to any domestic organization oF domestic government on Part IX, column (A), ine 1? If Yes," complete Schedule, Parts and i! 1d the exganaation report more than $5,000 of grants or other assistance to or for domestic dividuals on Part 1%, column (A, ine 27 I “Yes,” complete Schedule, Parts and Dic the oxganzation answer "Yes" to Part Vil, Secon A ine 3, 4, or 5 about compensation of the oxganzatio’s curent and former officers, directors, trustees, key employees, and highest compensated employoes? If "Yes.” complete Schedule J ic the organaation have a taxexempt bond issue with an outstanding pracipal amount of more than $100,000 as of the last day ofthe year, that was issued ater December 31, 20027 If Yes," answer ines 24b through 24d and complete Schedule K. INO", 90 tone 25a isthe oxganzation invest any proceeds of tax-exempt bonds beyond a temporary penod exception? ic the oxganzation mantan an escrow account other than a rehunding escrow at any ume dung the year to defease any taxoxempt bonds? id the organaation act as an “on behalf of" ssuer for bonds outstanding at any time duning the year? Section 50'(6¥3}, 50%(¢)4), and 501(¢)X29) organizations. Dd the organvation engage n an excess bonoft transaction witha squatted porson dunng the year? If "Yes," completa Schedule L, Part! |s the organization aware that engaged in an excess beneft transaction wih a disqualified person in a pnor year, and that th transaction has not been reported on any ofthe organtzaton's por Forms 880 or 89027 If "Yes," complete ‘Schedule , Part ia the exganzation report any ammount on Part X, kine 5, 6, 022 for recetables trom or payables to any current or former offcors, drectors, trustees, key employees, highest compensated employees, or disqualified persons? if "es," ‘complete Schedule L, Part id the oxganzation prowde a grant or other assistance to an officer, dector, trustee, Key employee, substantial “contributor oF employee theroo, a grant selection committee member, oF toa 3596 controlled ently or farmly member ‘of any ofthese persons? "Yes," complete Schedule L, Part il ‘Was the organtzation a party toa business transaction with one ofthe folowang partes (see Schedule L, Part V instructions for appicabe fing thresholds, conditions, and exception): ‘Acurtant or formar ofcer, rector, trustee, or key employee? If "Yes," complete Schedule L, Part IV ‘Atamly member ofa current or former officer, dzactr, trustee, or key employee? if *Yes,~ complete Schedule L, Part IV ‘An entity of wrch a curent or former oftcor, director, ruses, or key employee (ora farnly member thereof) was an aco, ‘rector, trustee, or drect or ndiect owner? If "Yes," complete Schedule L, Part IV ithe organzation recewe mare than $25,000 in nocash contributons? I "Yes," complete Schedule M id the oxganzation receve contnbutions of at istoncalreasures, of other semiar assets, of qualified conservation ‘contributions? If "Yes," complete Schedule M Dt the exganzation iquidte, terminate, or dssolve and cease operations? 1 *¥es,* complete Schedule N, Part is the organization sel exchange, cispose of, or transfer more than 2586 of ts net assets?If “Yes,” complete ‘Schedule N, Part isthe organization own 100% of an entity disregarded as separate from the organzation under Reguiations sections 301 7701.2 and 201 7701.3? f "Yas," complete Schedule, Part | ‘Was the organzation related to any tax-exempt or taxable entity? If Yes,” complete Schedule PR, Part I Il or V, and Part vine 1 Ds the oxganzation have a controled entty with the mearing of section 512(0K13)? IN-Yes" to kne 35a, cd the oxganaaton recewve any payment trom or engage i any transaction with a controled entity ‘whi the meaning of section 512(0)(1)? If *Yes," complete Schedule R, Part V, ine 2 ‘Section 501(¢X3) organizations. Od the organzation make any transfers to an exempt non-chantable elated erganzaton? Yes," complete Schedule, Part V, le 2 Dd the organzation conduct more than 59% of ts actutes through an entity that 1s nota related organtzaton ‘and that 6 weated as a partnershvp for federal income tax purposes? If Yes," complete Schedule P, Part VI is the organization complete Schedule and provide explanations im Schedule O for Part VI nes 11b and 197 Note, Al Form 990 flrs are required to complete Schedule O 2 x 8 x be foe pele flow Dele be fe 8 be sol x 18251201 758194 23-4693-001 4 Form 990 (2034) 2014.05000 IOWA GIRLS' HIGH SCHOOL ATH 23-46931ig Other IRS Filings and Tax Compliance {Chock f Schedule O contans a response or note to any linen this Part V oO Yes] No. ‘4a Enter the number reported in Box: of Form 1096. Enter 0-4 not appheable a 49) Enter the numberof Forme W.2G mncluded in tne Ta Enter-0- not applicable w 9) {© Did the organzation comply wth backup withholding rules for reportable payments to vendors and reportable gaming (garbing) winnings to prze winners? se | x ‘2a. Enter he number of employees reported on Form W3, Transmittal of Wage and Tax Statements, fled forthe calendar year ending wth or wnthun the year covered by thes retun 2a 14) bb atleast ones reported on ine 2a, did the organation fe ll requred federal employment tax returns? | x Note. the sum of ines 1a and 2a1s greater than 250, you may be requved to e-file (see instructons) 3a. Dd the organzation have unrelated business gross income of $1,000 or more dunng the year? aa| x Ife," has led a Form 990° for ths year? If "No," to ine 2b, prowde an explanaton mn Schedule © 3b |X ‘4a. Atany time dunng the calondar year, di the organzation have an mterestn, oF a signature or other authorty over, a financal account im a foreign county (such as a bank account secunties account, oF other financial account)? 4a x bb Ife, enter the name of the foreign country: Pe = = ‘Soe nstuctions fr fing requirements for FinCEN Form 114, Repar of Foreign Bank and Financial Acco 'Sa_ Was the organzaton apart toa prohibited tax shelter transaction at any tme during the tax year? 'b Did any taxable paty not the organization that was ors apart toa prohibited tax shelter transaction? © If"¥es,"to ne 5a or 5b, di the organzation fie Form 8886-7? {62 Does the organzaton have annual gross receipts that are normaly greater than $100,000, and di the organization okt any contnbuttons that were not tax deductible as chantable contnbutions? 6a x »b It"¥es," did the organzation include wath every soltaton an express statement that such contrbubons or gfts wore not tax deductible? oo _ 7. Organizations that may receive deductible contributions under section 170). ‘9 Did te erganeaton cee a paymentin excess of $75 made pry as a contin and part for goods and sence pronded to the payor?| 7a x » If "Ves," dd the organzation not the donor ofthe value ofthe goods or services provided? To {© Did the organization sel, exchange, or othermse dispose of tangible personal property for which i was requred to fe Form 82827 te x 1d H¥es, indicate the numberof Forms 8282 fed during the year 7 {¢ Did the organzatonrecewe any funds, directly or indrecty, to pay promaims on a personal benefit contract? te x {Did the organzaton, dunng the year, pay premiums, directly or ncrecty on a personal benefit contract? 7 x {9 the organzation received a controuton of qualified intelectual property, did the organization fle Form 8899 as requred? | 7g. fy Ifthe erganzationrecewed a contrbuton of ear, boats, axplanes, or other vehicles, di the organzation fie a Form 1098.67 | Zh. ‘8 Sponsoring organizations maintaining donor advised funds. Did a donor advised fund maintained by the sponsonng arganation have excess business holdings at any tee during the year? a © Sponsoring organizations maintaining donor advised funds. {Did the sponsonng organtation make any taxable distibutons under section 49667 29 bb Did the eponsonng organization make a distabution toa doncr, donor advisor, or related person”” ‘ 10 Section 501(eK7) organizations. Enter: ‘2 Intaton foes and capital contabitions inckuded on Part Vl, ine 12 00 'b Gross recepts, ncluded on Form 990, Par Vil, ne 12, for pubs use of club facies 100 11 Section 501(¢\12) organizations. Enter: ‘2 Gross income trom members or shareholders ata 'b_ Gross income trom other sources (Do not net amounts due or paid to other sourees against ‘amounts due or recewved from them) a 128. Section 4947(a)(1) non-exempt charitable trusts, Is the organaation fing Form 990 1n bau of Form 10817 120 bb I1-Yes," enter the amount of taxcexempt interest recened or accrued dunng the year $2» 13 Section 607(¢K28) qualified nonprofit health insurance issuers. 2 Is the organtzation licensed to wssue qualfied health plans in more than one state? [asa Note. See the structions for additonal nformation the organtzaton must report on Schedule © bb Entor the amount of reserves the organizaton 1s required to maintan by the states in which the ‘organzation slcensed to ive qualified heath plans © Enter the amount of reserves on hand “4a. Did the organzaton recene any payments for ndoor tanning services dunng the tax year? aa x bb_11Yes,* nas fed a Foun 720 to report these payments? If "No," provde an explanation m Schedule © “ae Form 990 (2018) 5 18251201 758194 23-4693-001 2014.05000 IOWA GIRLS' HIGH SCHOOL ATH 23-46931response tones 2 trough Tb below, and fora fo ine 8, 8, or 10b below, describe the circumstances, processes, or changes m Schedule O See mstruchons ‘Check Schedule O contams a response or note to any line in this Part Vi Go ‘Section A. Governing Body and Management Yes | No. ‘a. Enter the numberof voting members of the governing body atthe end ofthe tax year 1. 7 i there are mteral ferences nvotng rights among members ofthe governing body, o he governing body delegated broad autnonty to an execute commie or sma commatee, explain n Schedule 0 »_Enterhe number of voting members incided m ine ta, above, who are independent » q 2 Did any officer, doctor, trustee, or key employee have a family relatonship or a business relationshyp with any other officer, director, trustee, or key employoe? 2 3. Did the organzation delegate contol over management duties customanly performed by or under the drect supervaion ‘of officers, directors, o trustees, or key employees to a management company or other parson? 2 4 Dad the organzation make any signticant changes to ds governing documents since the pnor Form 990 was fled? 4 8 5 _Didthe organzation become aware dunng the year ofa significant aversion of the organization's assets? {6 Dad tne organzaton have members or stockholders? ‘7a. Dad the organzation have members, stockholders, or other persons who had the power to elect or appont one of more members ofthe governing body? za b Are any governance decisions of the organization reserved to (or subject to approval by) members, stockholders, oF ‘rsons other than the governng body? 7 {8 Did the organzaton contemporaneously document he mestngs held o writen actos undertaken during the yea by he followag: ‘2 The governing body? b Each commttee with authonty to act on behalf of the governing body? 9 Is there any officer, director, trustee, or key employee Iistod in Part Vil, Section A, who cannot be reached atthe ‘organation's maling adaress? If“Yes,* provide the names and addresses in Schedule O s x Section B. Policies (1ms Section 6 requests mformaton about polcies not required by the lntemal Revenue Code) Yes | No 102d the organzation have local chapters, branche, of afhates”” $08 x 'b If "Ves," dd the oxganizabon have watten poloies and procedures governing the actives of such chapters, afiates, ‘and branches to ensure ther operations are consistant with the organization's exempt purposes? 10 ‘ta. Has the ganzaton provided a complete copy ofthis Form 990 to all members ofits governing body before fing the form? [ata| X | 'b Describe in Schedule O the process, any, used by the organcation to revew this Form 990, ‘2a Did the organization have a wniton confiet of terest poly? If"No," 90 to ine 13 saa| x 'b Were ofters rectors, or wustes, and key omployeesrequred to disclose annually inerests ha could gu ee to conte? x0| X {© Did the organzation regularly and consistently monitor and enferce comphance with the policy? if “Yes, desenbe lin Schedule O how ths was done x 13._Oxd the organzabon have a wrtten whistleblower policy? x 114 Ox the organzaton have a wntten document retention and destruction policy? 15._Dxd the process for determining compensaton of the folowing persons include a review and approval by ndependent persons, comparabilty data, and contemporaneous substantiation ofthe deliberation and decison? 12 The oxganzaton's CEO, Executve vector of top management official ss0| x Other officers or key employees ofthe organization 50 |X. "Yes" to ine 15a. 18b, desenbe the process mn Schedule O (see mstruction). 16a. Dd the organzation mvest in, contnbute assets to, or parcipate i a ant venture oF sina arrangement with 2 taxable entity dunng the year? 162 bb If*Yes," dd the organization folow a witten polcy or procedure requiring the organation to evaluate ts participation 'n ont venture arrangements under applcable federal tax aw, and take steps to safeguard the organaation’s oxompt status with respect o such arrangements? 160 ‘Section C. Disclosure _ 17 st the states with which a copy of ths Form 990 6 requved to Be fled P. ONE 18 Section 6104 requires an organtation to make its Forms 1023 (or 1024 rf appicable), 960, and 960°T (Section SO1(eVs onb) avaiable for pubic mspecton Indicate how you made these available Check althat apply Clownwebste [J Another's website [X] Upon request 2) other fexptan in Schedule O} 19 _Descnbe m Schedule O whether (and so, how the erganzaton made its goverring decuments, confit of terest pokey, and financial ‘statements avatable tothe public dunng the tax year 20. Siatothe name, address, and telephone numberof the person who possesses the organization's books and records, MIKE DICK - 515-288-9741 5000 WESTOWN PARKWAY, WEST DES MOINES, IA 50265 ‘peowe svar Form 890 (2014) 6 18251201 758194 23-4693-001 2014.05000 IOWA GIRLS' HIGH SCHOOL ATH 23-46931SCHOOL ATHLETT rectors, Trustees, Key Employees, Highest Compensated Employees, and Independent Contractors {cect Schedule © contams a sponse ornate to any ine this Pa Vi [ele Section A_ officer, Directors, Trustees, Key Employees, and ishest Compensaied Employees “Compl hs abs for al persons reqwed tobe fated. Report compensation forte calendar yar ondng wi wa Uo orgarizalons ax year * Lt af ne oxganaatn’scurent offers, rector, rusts (whether nddals or ergancatons)reardess of amount of compensstion Ente Seoumne () (ae (5 compensator nas pad Cat i ofthe orginenton’ current hey employers f any. See nstucons for definn of "key employee. * Late oxganaaton's fe caren! ighest compensated empoyees other thar anofice, dete, toe or Key employee) who receved reper abe compenaation Sox of Form W2 anor Box Fo For 1058S) ot mor thar $106000 fom he empath an ary elated crpaneatone, ‘*Ust aofhe ocgenizaton's former oftcers kay employees, and phest compensated employees who recened more than $100.00 of ‘epaable compensation omnis erancaton and any ted organs “Lst lo ne orgaizaon's former vectors or Wustees tat recened, the capacty as afomer drectr or wuste ofthe organzatn, ‘more than $10,000 of epotabie compensation tom he organza and any rates organcanon. Lt persons n te folowng order nda tutees or rectors, nstonal rusts; effeers,key employees: ghost compancated employees, sa formr euch putea [71 check tnss box t north ‘rganzation nor any related organwzation compensated any current offcor, director, or trustee. “ e © © © © Name and Tite Ave208 | waree eS nnene | Reportable Reportable | esteated hours per |SGsieSeemeSe'm| compensaton | compensation | amount of week [aterestsrertames | rom ‘rom lated other tstary | ¥ the erganzatons | compensaton ours tor is crganzaton | w2/t0984so) | “tom the vetted || 8 cw2r099MS0) rganzation lroancavons| #] 2) | 26 2d lated below i) |EEe ‘organizations _ tne) iRLE| Gk, oReG FroMs 4.00 nesta x| [x o. o. (2) GEORGE BRACE 4.00 iREcTOR x o o, o. (2) D'AME RROBIER 4.00 pinecone = x o. (4) tox KinoeTH 4.00 DiecmoR 1X o. o, o. (5) sun SEIvERT 7.00 prnscron : x Ee o, o. (6) ROGER FRANCIS 4.00 TREASURER x|_[x o. _ o. (7) ones BaELANG 4.00 Dinscron x o, o. (8) oR, DAVE WILKERSON 4.00 binecron x _ o, 0 (9) axe Bice 40.00 EXECUTIVE DIRECTOR x 155, 482. 30,217. (20) Rare THEN 40.00 ASSOCIATE_DIRECTOR x 131,741, o.| 34,267. (21) AROH BRORE 40.00 8, ASSOCIATE DIRECTOR xX 115,945. o.| 33,738. caer nore For 880 2018) 7 18251201 758194 23-4693-001 2014.05000 IOWA GIRLS' HIGH SCHOOL ATH 23-46931om 990 201 row! GH_SCHOOL ATHLETIC UNION 42-0650134 _ Fago8 Part Vill section A. Officers, Directors, Trustees, K Highest Compenssted Employees (continued) «“ © i) © © Name and ttle average |. Postion, Reportable | Estmated hours per |S sneer ean compensation | amount ot wok | Shor wngesecarmanes ao one (st any ciganaatons | compensation fears for nl crganzaton | (wasr0seMiso) |" femthe ated IB | | owvenososascy ‘exganzation ligancations A ‘and related below A organeatons tne) 1b Sub-total > | 403,168. € Total rom continuation sheets to Part Vil, Section A > 0. __ Total (ad tines tb and te) > |_403, 768. ‘2 Total numberof ndivedvals(ncluding but not ted to thosa bstad above) who recaed more than $100,000 of reportable pensation from the erganzaton Pe 3 Yea [No ‘3D the organzation lst any former ocr, crectr, or tustes, key employee, or highest compensated employee on no 18? "Yes," complete Schedule J for such nial 3a x 4) Focany indidval listed on ine ta, 16 the sum of reportable compensation and other compensation from the organzation and roated organizations greater than $150,000? if "Yes," complete Schedule J for such mdual ‘5. Dd any person sted on ine 1a receive or accrue compensation from any unrelated ganization or individual for services rendered to the organization? if *Yes," complete Schedule J for such person 5 x ‘Seation B. Independent Contractors “1 Compete this table for your five highest compensated mndependent contractors tha recewed more than $100,000 of compensation fram the oiganzation, Report compensation fr the calendar year onding wth or within the oigancation’s tax year «“ ) Name and business address NONE Desenption of senices © Compensation 2 _Tolal numberof mdependent contractors (ncludag but not ited to those Fated above) who recewed more than {$100,000 of compensation from the oxganzation 9 8 Fon 990 2018) 18251201 758194 23-4693-001 2014.05000 IOWA GIRLS' HIGH SCHOOL ATH 23-46931Fem 990 (2014) IOWA GIRLS' HIGH SCHOOL ATHLETIC UNION 42-0650134 Page {Part vil Statement ot Revenue a Check # Schedule O contans a response x note to any tne this Pat iy Totatevenue | Redieaor | untied [Pend ticudes exemptioncton | busmess | Remax in Tevense revere | Sigs FE] 12 redwated carpaigns ‘a ~ $8] © Membership duce 16] a] ¢ Fundrasng events sel 3| 4 Rotated organcatons 1a FE] © Government grant contbutons) [te 2) + omer consibutons, ts, grants, nd EE) smiarancunis not mcutedaboe Lat S| tere coene nie nes 8 S| hh Total. Add ines 12-11 > usiness 22 ATHLETIC PROGRAMS 900099 [3,697,934.3,697,934.| » PROGRAM ADVERTISING 541800 | ~ 42.537. 42,537.[ ¢ MEMBERSHIPS DUES AND A | 900099 | 38,975.| 38,975. a 1 Aroiner program sevice rvenve a Total. Add ines 2021 > 13,779, 446.| Investment neome (ncluding vdends,wtorest, and ‘other sitar amounts) > |_ 112,506. 112,506. 4 Income from investment of taxexompt bond proceeds Be 5 Poyaties > a Real | Personal 6.2 Grose rents Less: renal expenses Rental come oro 4 Net rena income o oss) > 7a Gross amount tom sates of ['qSecurtes | e Omer assets other than inventory [231 , 138 .| b Les: cost or other basis and sales expenses 250,010. © Gain or (loss) +18, 872.| Not gan or foes) | -18,872. -18 872. | #3 Gross ncome tom fundrarsng events (not 8] mcudngs of E | contnbutona epored one to) Seo | pannine ie a |» Lass deoct expenses ® Net income or (loss) trom fundraising events _ 9 a Gioss income rom gaming actwtes Seo Part Vine 19 | Less: deect expenses » ‘& Net income or (loss) from gaming activites: > 10.2 Gross sales of ventory, ss retuns and alowances | » Less: cost of goods sold ® Net ncome o ss) om sales of vento Mscataneovs Reven he > 4 Alother revenue © Total, Add ines 112-114 > 42_ Total revenue. See insiruchons. > 873,080.13,736,909.| 42,537. 93,634. con Form 980 (2016) 9 18251201 758194 23-4693-001 2014.05000 IOWA GIRLS' HIGH SCHOOL ATH 23-46931Foan 990 2014) IRLS' HIGH SCHOOL ATHLETIC UNION 42-0650134 Page10 Part IX | Statement of Functional Expenses Section 501(0(8) and 501(6K4) organatons must complete all columns. Al ther ergeniations must complete calmn (A Check f Schedule O contans a response or note to any nein this Par (el ‘Do not include amounts reported on lines 6, 70, 8b, 9b, and 100 of Pat Vil. “1 Gris and otter assistance to domestic oganaaons| and domes government. See Part, ine 21 2 Grants and other assistance to domeste indwduals. Soe Part IV, be 22 21,000. 21,000. 3 Grants and other asistanceto foreign crganzations, foegn governments, and freon individuals See Part IV, ines 15 and 16 4 Benefits paid to oor members 5 Compensation of curent offices, ectors, trustees and key employees 507,692.| __339,739.| __167,953. {© Compensation not nuded above, to squad sons (s defined under secon 49511) and persons described m section 4888(¢X3)8) Total dmbenses | Programservice | Managimentand | Funding ‘Bipenses Sener expenses expenses 7 Other salanes and wages 560,463.| 426,906.| 133,557, ‘2 Pension plan accvas and contrbutons (reuse secon 401k) and 403(0) employer contsbutons) 67,039. 50,904. 16,135. 9 Other employee benefits 68,862. 51,155. 17,707.| 7 10. Payrot taxes 71,073. 51,173. 11 Fe9s for services (non-employees) ‘2 Management : 7 _ b Legal 8,883. 8,883. © Accounting 16,929. 16,929. 4 Lovbyng € Prolessoral fundrasing Servoes, Se Part W, hoe 17 {1 Investmont management feos 15,547. 15,547, 9 Other. (ine 119 amount exceeds 10% of ine 25, column (A) amount, Is ne 11g expenses on Sch 0.) 12 _Advortising and promotion 19. Office expenses 43,299. 31,175. 12,124, 44 nformaton technology a — 15 Royahes E = 16 Occupancy 149, 707.| 107,789. 47 Travel 12,870. _9, 266. 418 Payments of travel or entertanment expenses {or any federal state, or local publi officals 19 Conferences, conventions, and meetings. 20° interest 21 Payments to atfitates 7 22 Deprecation, depletion, and amortization 16,484. 11,868. 4,616.) 23 Insurance 41,680. 30,011 11,67 ‘26 Other expenses. ime expenses not covered ‘ove, (st mscolaneods expenses in ine 4a ie] 2ee amount exceeds 10% of tne 25, column (A) rout isthe 24e expenses on Schedule 0) » DIRECT ACTIVITIES EXPEN |_1,664,809.| 1,664,809. » MISCELLANEOUS EXPENSE. 175,896.| 126,645. 49,251, © COMMITTEES AND COUNCILS 64,913.| 11,222. 53,691. ¢ POSTAGE & DELIVERY 30,614, 22,042. 8,572. fe Alother expenses 26,562.| 19,125. 7,437. 25) olol wnconal exerts Aadinas rough | 3,564,322] 2,974,828. 589.494. 5 28 Josten, Cople hs non ie crenaten ‘eprom (2) ot ces rom coed tdcatona cag nd tse stab, Cuaree > [) sense enzvacess Twn ven Ferm 980 ara 10 18251201 758194 23-4693-001 2014.05000 IOWA GIRLS' HIGH SCHOOL ATH 23-46931Foam 990 IOWA GIRLS" HIGH SCHOOL ATHLETIC UNION 42. 134 Page 11 X [Balance Sheet Check’ Schedule O contans a response or note 10 any line m ths Part X cr ry @ Beginning of year End ot year 1 Cash nonsnterestbeanng [553,260.14 944,719. 2 Savings and temporary cash vestments 2 3 Pledges and grants receivable, net 3 4 Accounts recewvabie, net $5,315] 4 34,144. '5 Loans and other ecervabes trom curent and formoroficrs, rectors, trustees, key employees, and highest compensated employees. Complete Par Io Schedule L 5 6 Loans and other recevables trom other disqualified persons (as defined under section 4958(1), persons descrbed section 4958()3)6), and contrbutng ‘employers and sponsonng organtzation of section 501(2X9) volitary 2 | employees’ beneficary organcations (ee inst) Complete Pat lof Sch L. ‘ 3 | 7 Notes and oansrecevabie, nt z =| toventones for sae oruse 14,271.| 12,633. © Propad expenses and defered charges 157,838. 9 111,329. 402 Land, buldings, and equipment: cost or other ‘basis. Complote Par VI of Schedule 0 10a 205,835. » Less: accumulated deprecitton [00 151,085. 43,883.| we 54,750. 114 Invesiments- publely traded secuntios 1,929,229.[ u| 1,950,826. 32 Investments: other secures. See Part WV, ne 11 = 13 _Invesiments- program-elated. See Part WV, ne 11 16 Intangible assots 18 Other assets. See Part V, tne 11 16 Total assets. Add ines 1 through 15 (must equal ine 34) 2,783,796 401. “17 Accounts payable and accrued expenses 125,571. 450. 18 Grants payable ‘000. 19 Dofered revenve 60,055. 716. 20. Taxexempt bond tabites 21 Escrow or custodial account tabity Compete Part IV of Schedule D g | 22 Loans and other payables to current and forme offcers, decors, rustees, 2 | ey employees. ghost compensated employees, and disquaied persons. 3 | compte Par it of Schedule 2 3 | 2a Secured mortgages and notes payable to unrelated third parties Tas. 24 Unsecured notes and loans payable to unrelated thi partes 24 25. Other labites (nchiding federal ncome tax, payables to related this parbes, and other tabities nat mncluded on lines 1724), Complete Pat X of SchedileD 3,250.| 25 3,250. 28_Totalliabilities. Add ines 17 through 25 188,876.41 2 271,416. ‘Organizations that follow SFAS 117 (ASC 956), check here> LK] and : Complete tines 27 through 29, and lines 33 and 34 E | 27 Unrestnctod net assets 2,570,292.| ar| 2,812,749. @ | 28 Temporaniyrestncted net assets 4,628. 28 4,236. $ | 29. Permanent restcted net assets 20,000.| 29 20,000. 2 Organizations that do not follow SFAS 117 (ASC 958), check here Be] 5 | __and.compiete fines 30 through 34. | 90. Captalstockor trust pmneppal. or current funds 20 | a1 Padinorcaptal supls, or land, bulging, or equement fund st 3 [92 Retanes earings, endowment, accumulated income or ober unde 32 33 Total net assets or fund balances 2,594,920.|33| 2,836,985. ‘94_Total bites and net assets/und balances 2,.783,796.| 94] 3,108,401. Fom 990 72034) 1. 18251201 758194 23-4693-001 2014.05000 IOWA GIRLS' HIGH SCHOOL ATH 23-46931‘Chock f Schedule O contans a response or note to any hn mn this Part XI Total revenue (must equal Part Vil, column (A). tine 12) 3,873,080, Total expenses (must equal Part x, column (A), ine 25) 3,564,322. Revonve less expenses Subtract ine 2 trom ine 1 308,758. 2,594,920. Not assets o fund balances at begining of year (must equal Part X, ine 33, column (Al) Net unrealized gains (osses) on vestments =66,693. Donated services and use of facities Investment expenses Por period adwustments (ther changes in net assets or fund balances (expan in Schedule O) Not assets or fund balances at end of year Combine nes 3 through 9 (must equal Part X, ine 33, column (8), 2,836,985. Part Xill Financi ‘Statements and Reporting Check d Schedule O contains a response or note fo any ine in ths Part Xi Accounting method used to prepare the Form 990 [_Jcash (ik) Accruat [J other Ifthe organization changed ts method of accounting from a prior year or checked “Other,” explain n Schedule O Were the organization's financial statements compiled of reviewed by an independent accountant? 1-Yes,* check a box below to mckcate whether the financial statements forthe year were compled or reviewed on a separate bass, consoldated basis, or both. Separate basis — [_] Consolidated bass [_] Both consolidated and separate basis Wire the organization's nancial statements audited by an mdependent accountant? tes," check a box below to micate whether the financial statements fr the year were audited on a separate bass, consolidated bass, o both Separate basis [_] Consotdated basis [_] Both consobdated and separate basis Yes" to ine 2a or 2, dose the organization have a commtee that assumes responsibilty for overaght of the aud, review, or compdation of ts financial statements and eelection of an independent accountant? tthe organzaton changed ether ts oversight process or selction process dunng the tax year expla in Schodule ©. |As a recuit of a federal award, was the erganzation required to undergo an audit or audits asset forth nthe Single Audit ‘Act and OMB Grcular A133? Ite," dc the ocganaation undergo the required auctor audits? Ifthe organcation did not undergo the required aud ‘or audits, expla why in Schedule O and describe any steps taken to undergo such audts zel x 18251201 758194 23-4693-001 12 Form 990 2034) 2014.05000 IOWA GIRLS' HIGH SCHOOL ATH 23-46931SCHEDULE A : : ree alipetyeie | Public Charity Status and Public Support “Snaa complet ithe organization ea section 201c).9) organization oF aeection 2014 Soe7(oK")nonexemptchartable bet meter ey Pr attacn to Form 000 or Form 900-E2. pen to Public ‘Sinwhewwntwnee” | iomaon aout Shea A (Pr 090 00-62) andy structs at Wee gov/om 900. inspection Name ofthe rsaniation Employer idenGcaton mata 1) *_HIGH SCHOOL ATHLETI: I 42-0650134 arity Status orjanzatons most complet ts Dak} See nstaions Te cxgndaton snot a pve foundation because tw (For ies 1 Bough 11, eck ony one box) 1 [oJ Acturencomeniono churches, rassacton of churches described section HTOD KAN: 2 [I Asenoc desea in section FORK KAN. ach Schedule E) 2 I Ahotpal ora cooperative hospital sere oganzation decribed n section 170K KAM 4 J mode research organzation operated conuncion win ahospaldescobed section ITOK HARI Ener the hosp name, cay. and ate 5 [_] Anorganization operated for the benefit of a college or university owned or operated by a governmental unit descnbed in ‘section tTOBKANAN (Complete Pant) «© (1 Aedes ortcal goverment or goverment unt desesbed section ITOK WAN 7 1 Anerganzaton tat nomalyrecehos a substantial part fs support om a goverment un rom the general pub described mn section TORK SHAA) (Compt Part I) 8 1 Acommnty ust described n section 17QK HANA (Complte Pa) 9 L) Anorganization that normally receives: (1) more than 33 1/3% of ts support from centnbutions, membership fees, and gross receipts from, ‘cvs reat fo exempt uncions- subject to certan exceptions, and (2) mote tan 89 1/0 os suppor em gos mestnent ‘come and unalated Busnes taxable ncome fess sacton S11 ta) tom businesses acqued by the organization after ne 20, 1975, See section s00a)2) (Complete Pa I) 10 [1] Anerganaton organzed and operated exch to ts ox pube ney ee section SO 1+ [GE] Anorganzaton oganced and operated exclael forthe bereft oto perform the unctons oot cary out the purpose of one or more publey supported organizations decoded action 09a) or section S82 See secon SOY) Check the boxin thes Mathcugh 114 tat descbes te type of spporngorganaaton and complete nes, 1 aa 179, + 1 Tye LA supporting organation operate, superar, er controled by ts soppriederganatons yal by ovina tre supped erarzaont) the power fo reqs apport ole! a arty of the recor or stews of he supporng crganuaton You must complete Pat NV Sections A and 8. » (1 typellAsipprtngongannationsupermeed ocotated m conection wth ts supported oganzations by having controlar management oe supporting crncaton vested inte same persons that contoler manage the supported crgancaton() You must complete Part W, Sections A and ¢ CK] type timctionaty tegrated. A sipreringerganzaton aerated connection wth and inconalytgrated wth, “sa supported organization} ee nstoctons). You must complet Part, Sections ,D, and E 4 C2 Typettnon-tinctonaly integrated A sippringogancaton operated n conecton wth te suppoted argancatote) thats no tunctonaly negated. The rganaaton gneraly must satya crniuon equremat and anatentveness ‘equrement ee intractora) You must complet Part W, Sections A and, andPartV. «(21 Check ne box the organationrecewed a witen determnaton om tho I that ts 8 Type, Type Type tunenonaty tegrated, or ype nar unconaly migrated supporting organzaton, Part! | Reason for {Enter the number of supported organizations Provide the folowing mormation about the suppoded organization(s Noms of supported GEN | (a) typeof orgncaton HTT We SganaGn] WH Amun onaTay | ——WARCIRRST ‘rganaaton tcasroodonines 19 |e dal ey] aor ne comer suppor (se _ cones Romo ERTS tractors) Ireineters) IOWA HIGH SCHOOLS Is x 9 Total ou 0. LHA For Paperwork Reduction Act Notice, see the Instructions for ‘Schedule A (Form 880 or 990-EZ) 2014 Form 990 oF 990-EZ. 1021 0-17-14 13 18251201 758194 23-4693-001 2014.05000 IOWA GIRLS’ HIGH SCHOOL ATH 23-46931‘Schedule A Form 980 or S90£2) 2014 Pago? Part il! Support Schedule for Organizations Described in Sections T7OBNIVANW) and 170 NINA) (Complete only # you checked the box on ine 5,7, oF 8 of Part | or the organization failed to qualty under Part Il the organization {ais to quality under the tests sted below, please complate Part I) ‘Section A. Public Support ‘atendar year (or seal year beginning in) | __(a) 2010 e201 e012 (2018 (e014 (aoa 11 Gita, grants, contributions, and rmombersip tees recewed (Oo not snclude any “unusual grants 2 Taxrevenues levied for the organ: zation’ benef and exher paid to ‘or expended on ts bohalt 3. The value of serces or facies furnshed by a governmental unt to ‘he organeation without charge 4 Total, Add ines 1 through 3 5 The portion of total contnbutions by each person (other than a ‘governmental unit or publly supported organzaton) nctided fon ine 1 that exceeds 2% of the ‘mount shown on ine 11, ‘column 6 Public support asic ine stern inn¢ Section B. Total Support Calendar year (or fiscal year beginning ia) |___(a) 2010 201 (e202 ay2013 (ey2oia (OTe 77 Amounts from toe 4 18 Gross income from interest, I Section C. Computation of Public Support Percentage “14 Pubic suppor percentage for 2014 (ine 6, columa () died By tne 17, column i) 4 % 15 Public suppor percentage trom 2013 Schedule A, Part I, ine 14 16 6 16a 33 1/9% support test - 2014. I the organcation didnot check the box on line 13, and ine 14 1833 1/396 oF more, check this Box and ‘stop here. The organzation qualifies as a publicly supported organation -O 133 173% support test - 2013. Ifthe organization did not check a box on ine 13 or 16a, and ine 15 6 33 1/9 or mare, check this box ‘and stop here. The organization qualifies as a publicly supported organization OO 1 10% -facts-and-circumstances tet - 2014 the organization dd not check a box on tne 12, 16a, or 16, and ine 146 10% or mre, ands reorganization meets the “acts and.ercumstances" te, check tis box and stop here, Exlan Par Vi how the organzaton, ‘meets the “facts-and-cwrcumstances’ test. The organization qualifies as a publicly supported organization > b 10% -facts-and:-circumstances test - 2019. the organization did not check a box on ine 12, 16a, 160, oF 17a, and ne 15 18 10% or more, andthe organcation meets the Tact and-orcumstances" est, check ts box and stop here. Explan Part i how the ‘organzation meets the “facts-and circumstances" test. The organization qualifies as a publicly supported organization > 18 Private foundation the organzation dd nol check 3 box on ine 1, 16a, 16b, 170, 7b, check this box and sce mstnetons BL). ‘Schedule A (Form 90 or 690-€2) 2014 14 18251201 758194 23-4693-001 2014.05000 IOWA GIRLS' HIGH SCHOOL ATH 23-46931‘Schedule A Fox 990 oF 990.€7) 2014 Pages Part Ill | Support Schedule for Organizations Described in Section 509(a)(2) (Comptete only you checked the box on line 9 of Part | orf the organcaton failed to qualify under Part. the organwaton fais to qualty under the test hated below, please complete Part ‘Section A. Public Support Calendar year or iseal year 1 Gite, grants, contnbutions, and membership fees received (Do not ‘etude any "unusual grarts.") 2 Gross receipts trom admessons, ‘merchanaise sold or services per formed, o*facaties turned any activty that related tou organcaton's taxexempt purpose 3 Gross receipts trom actwtes that ate not an unrelated trade or bus- sness under section 513 4. Tax revenues levied forthe organ: vzaton’s beneft and ether paid to lor expended on #s behalf ‘5 Tho value of seruces or facies fumished by a governmental unt to the organzation without charge 6 Total, Add ines 1 tough § “Ta Amounts eluded on ines 1.2, and 3 recened from disqualified persons bb Amour es on ne 2a 3 mae ‘Add ines 7a and 7b | tay2010 (20m (e202 (2013 (e204 (aTotal <8 Public support samara Section 8. Total Support ‘Calendar year (or iseal year beglaning in) | (0) 2070 20 ‘9. Amounts from ine 6 408 Gross mcome trom interest, ‘dividends, paymonts recewed on Secuntes bans, rents, royamves, {and income from sumlar sources b Unrelated business taxable come (less sacton 511 tx) from businesses acqured after June 30,1975 Add ins 10a and 100 111 Net income from unrelated business Actwitos not nclded m ine 10, ‘whether or not the business ‘ogulary eamed on 132 Other income, Do not nclude gain for tose rom the sao of capt assets (Explan n Pat VI) 19, Total support ane 1 and) “4 First five years If the Form 890 is forthe organzabon's est, second, thd, fourth, or fith tax year as a section 502) organzaton, 1.2033 (ey20ra aTotal chock ths box and stop here > Section C. Computation of Public Support Percentage 15. Public support percentage for 2014 fine 8, column () dred by Ene 13, columa () 15 % 16 Public support percentage from 2013 Schedule A, Part line 16 16 % Section D. Computation of Investment Income Percentage 17 lavesiment ncome percentage for 2014 (ine 10c, column (divided by bine 13, column (0) 7 18 lavestment mncome percentage from 2013 Schedule A, Part Il, kne 17 18 198.93 173% support tests - 2014. Ifthe organization did not check the box on ine 14, and ne 15 1s more than 33 1/3%6, and ine 17 ws not ‘more than 33 1/3%, check th box and stop here. The organation qualifies as a publicly supported organzation 133 179% support tests - 2013, Ifthe organization chd not check a box on ine 14 oF ine 18a, and ne 16 is more than 39 1/9%, and line 18 8 not more than 83 13%, check this box and stop here. The organcation qualifies as a publely supported organaton 20_ Private foundation. i the organzation did not check a box on bne 14, 19a, of 190, check this box and see instructions, ‘aaers oo-w-14 ‘Sehediule A (Form 960 oF 990-£Z) 2014 15 18251201 758194 23-4693-001 2014.05000 IOWA GIRLS' HIGH SCHOOL ATH 23-46931‘Schedule A (Form 990 or 990-67) 2014 LOWA, HIGH SCHOOL ATHLETIC UNION 42-0650134 Ps [Part IV] Supporting Organizations (Complete only you checked a box online 11 of Par |. you checked 11a of Par |, complete Sections A ‘and B Ifyou checked 110 of Part |, complete Sections A and C. i you checked 11c of Pat |, compete Soctions A, D, and E you checked 114 of Part |, complete Sections A and 0, and complete Part V) Section A. All Supporting Organizations Yes| No. 1. Azo allot he oxganzation's supported organzations Iisted by name inthe organzation’s goveming ‘documents? if "No" descnbe m Part VI how the supported organzations ae designated. Il designated by ‘lass or purpose, descnbe the designation. Itustone and contnung relaonshyp, expla, ax 2. Dad the organtaton have any supported organzation that does not have an IRS determination of status Under section 503(aK1) oF (27 “Yes,” expla in Part Vi how the organavon determined thatthe supported ‘organzaton was descnbed in section 509(a(1) or (2) 2 x ‘3a. Dd the organization have a supported erganzation described i section 501(eK), (5). 0 (6) “Yes," answer (@)and (0) below. a3 x 'b Did the organization confim that each supported organization qualfied under section S01(c), (5), or (6) and satisfied the pubic support tests under section 509(a).2)? "Yes," descnbe m Part VI when and how the ‘organzaton made the determnaton, ea {© Did the organization ensure that all support to such organeations was used exclusively for section 170{c)2) (©) purposes? i "Yes," explan m Part VI what controls the organaaton put place to ensure such use. 30 44a Was any supported organzation not organized m the Unted States (Yoreign supported organzation'? If “Yes” and f you checked 118 oF 11b m Part, answer) and fe) below. 4a x 'b Did the organization have utunate control and discretion in deccing whether to make grants tothe foreign ‘supported organeation? If "Yes," desenbe m Part VI how the organization had such control and discretion despite beng controled or syperased by or m connection with is sypperted erganzations 40 {© Dil the organization suppor any forex supported organization that does not have an IRS determination ‘under sections 501(¢{8) and 508(aK() oF (2)? “Yes,” expla in Part VI what controls the organtzabon used {0 ensure that al support tothe foregn supported organization was used exclusively for sacton 170(6)2N8) purposes ae ‘5a_Dad the organization ad, substtute, or remove any supportad organizations dunng the tax year? if "Yes," answer (0) and (€ below applicable). Also, prowde dotallin Part i, cluding f) the names and EIN ‘numbers ofthe supported organzatons added, substituted, or removed, fi) the reasons for each such acton, (i) the authonty under the arganaaton's organzzng document authonzing uch action, and (W) how the action was accomplished (such as by amendment fo the organting document sa x b Type lor Type Il only. Was any added or substituted supported organizaton part ofa class already designated in the organizations organcang document? © Substitutions only. Was the substitution the resut of an event beyond the organization's contol? 16 Dal the organization provide support (whether i the form of grants orthe provision of services o facies) 10 “anyone other than (a) ts supported organations;(b) nda that are part ofthe chantable class. benefited by one or more of is supported organizations, oF () ether supporting organizations that also ‘support or benefit one or more ofthe fing organization's supported organizations? if "Yes," prove detain Part V. 6 x 7. Dd the organization provide a grant, loan, compensation, or other similar payment toa substantial Contributor (defined m IRC 4958(c)3)C), a farmly member ofa substantial contributor, ora 35-percent ie |e Ccontralled entay with regard toa substantial contabutor? f*Yes," complete Pat | of Schedule L. (Form 990). z x {8 Dd the ergantzation make a lan toa disquaifed person (as defined m section 4958) not descnbed n ne 72 11 *¥es,” complete Part of Schedule L (Form 990). 8 x ‘93 Was the organtation contoied directly or ndectly at any time dunng the tax year by one oF more disqualified persons as defined m section 4846 (other than foundation managers and organzations desenbod sn section 509(aK) oF 2) I *Yes," prow detalin Part VI. sa 'b_Did one or more disqualiiod persons (as defined nine Sa) hold a controling mterest m any entity m whch the supporting organation had an intrest? If "Yes," prowde deta m Part V es x «© Dida disqualified person (as defined in ine 9a) have an ownership terest i, or denve any personal benefit ftom, assets m which the supporting organzation also had an terest? If "Yes," provde detain Part Vi 20 x +409 Was the organgation subject tothe excess business holdings rues of RC 4943 because of IRC 49434), (Pegarding cenan Type I supporting organcations, and al Type il non functionally tegrated supporting ‘organizations Yes,” answer (2) Below. 109 x bb Did the organzaton have any excess business holdings inthe tax year? (Use Schedule C, Form 4720, to determine whether the organzation had excess business holdings ) 10 “oes 094 ‘Schedule A(Form 990 or $90-EZ) 2014 16 18251201 758194 23-4693-001 2014.05000 IOWA GIRLS' HIGH SCHOOL ATH 23-46931‘Schedule A Form 090 or 99067)2014 IOWA GIRLS' HIGH SCHOOL ATHLET: 42. 34 "art IV Supporting Organizations (Continued) ‘Yes| No 11 Has the organizaton accepted a gt or contribution from any of the folowing persons? ‘8 Aperson who dretly or ndrectly controls, ether alone or together wah persons descnbed in (b) and () below, the governing body of a supported organzation? 110 x 'b A family member ofa person descnbed in (a) above? tb x © A.35% controlled ent ofa person descnbed mn (a or (o) above? "Yes" toa b ore provide detal Part VL ie x Section B. Type | Supporting Organizations 1. Did the duectors, trustees, or membership of one or more supported organations have the power to regulary appoint or eect atleast a majority ofthe organation’s duectors or wustees at all tunes dunng the ‘tax your? i "No,* desenbe.n Part VI how the supported organzanon(s) efectwely operated, supervised, or controled the erganzaton’s activites. Ifthe erganzation had more than one supperted organcation, _desenbe how the powers to appoint andlor remove directors or tnustess were allocated among the supported ‘organezations and what conditions or resinctions, any, applied to such powers dunng the tax year 1 2. Did the organation operate forthe benefit of any supported organization other than the supported ‘organization(s that operated, supervised, or controled the supporting organization? if “Yes," explain in Part VI-how proving such Benefit carned out the purposes ofthe supported organizations) that operated, _supenrsed, or controled the supportng organcaton, _ 2 Section C. Type Il Supporting Organizations Yes | No 41) Were a maynty of he organization's directors or trustees dunng the tax year also a majnty ofthe directors ‘or trustees of each ofthe organtzation's supported organization(s)? "No," describe in Part how control ‘or management ofthe supporting organization was vested m the same persons that controled or managed the supported organzaton() a - 4 Section D. Type Ill Supporting Organizations 1 Dad the erganzaton prove to each of ts supported organtations, by the last day ofthe fth month of the ‘organization's tax year, (1) a wrt notice descntmg the type and amount of support provided dunng the por tax year (2) a copy ofthe Form 990 that was most recently fed as ofthe date of notiication, and (3) copes ofthe crganzation’s governing documents n effect onthe date of noifeaton, tothe extent not prevausly proved? 2. Were any of the organzation’s officers, directors, of trustes ether () appomted or elected by the supported cxganzation(s} or (serving on the goveming body of a supperted organization? if "No," expla mn Part how the orgenzation maintaned a close and continuous workng relationship withthe supported organizations). 2 = 3. Byreason ofthe retatonship described n (2) cid the organcation’s supported organzatons have a signifcant voice m the organization's mvestment poles and n directing the use ofthe organzaton's income or assets ata tunes dunag the tax year? "Yes," descnbe m Part VI the role the organization's supported organatons played in ths regard. = 8 x Section E. Type Ill Functionally-integrated Supporting Organizations “1 Check the box nes fo the method thatthe organization used to satstythe Integral Part Test dung the yearsoe nstuctonsk 2 (2) Tre organization satisfied the Activities Test. Complete ine 2 below. > [2] Me organzation i the parent of each ofits supported organzations. Complete line 3. below. ¢ Cid] The organcaten supported a governmental ently. Desenbe m Part Vi now you supported 2 goverment entiy (See instructor 2 Actos Test Answor(@ and () below. [yes [No ‘@ Did substantial al ofthe organization's actwttes during he tax year directly further the exempt purposes of ‘the supperted organzations) 1 which the organization was responsive? if Yes," then m Part WI kienty those supported orantzations and explain ow these aces drecty furthered ther exempt purposes, ‘now the o;anizaton was responsive fo those supported organzations, and how the organization detemined that these actites constituted substantial al os acttes 2a bb Did the actvtis descnbed na) constitute actives that, but forthe organzation's volvement, one ox more ‘ofthe ecganzation’s supported organization(s) would have been engaged in? If “Yes,” explan in Part the reasons forthe organzaton’s poston that ts Supported organzations) would have engaged these {actiites but forthe organzaton's involvement. 2 {8 Parent of Supported Organcations. Answer fa) and () Botow. ‘Did the organzation have the power to reguaty appont or elect a mayonty of the ofcers, directors, oF trustees of each ofthe supported organizatons? Provide detais i Part Vi 3a bb Did the organaation exercise a substantial degree of drection over the poles, programs, and actwties ofeach ‘of ts supported organatons? "Ves," descrbe m Part VI_the role played by the organaatin wn this regard, es ‘same oor ‘Schedule A (Form 960 or 960-£2) 2014 17 18251201 758194 23-4693-001 2014.05000 IOWA GIRLS' HIGH SCHOOL ATH 23-4693118251201 758194 23-4693-001 ‘Type Ill Non-Functionally I ‘othe Type Il nonfunctional mtegrated supporing organvations must complete (Form 990 or 9907) 2014 TOWA HIGH SCHOOL ATHLETIC UNION 42-0650134 grated 509(a)(3) Supporting Organizations ‘Check here the organization satisfied the integral Part Test as a qualfyng trust on Nov.20, 1970. See instructions. All tions A ough E ‘Section A - Adjusted Net Income (@) Curent Year )Pror Year ae ‘Net short term capial gan ecovenes of proryear distributions Other gross come (see structions) ‘Aid ines. 1 through 3 Depreciation and depletion Porton of operating expenses paid or meurred for production oF collection of gross income or for management, conservation, or ‘mantenance of property held for production of ncome (see mstuctions) Other expenses (so0 mstructons) [8 Adjusted Net Income (subtract ines 5, 6 and 7 trom tine @ ‘Section 8 - Minimum Asset Amount (©) Curent Year (0) Pror Year a 1 Aagregate far market value ofall non-exemptse assets (e0e instnscton fo short tax year oF assets held for part of year) '2_ Average monthly value of secures rn 'b Average monthly cash balances tb .¢ Far market value of other nonexemptuse assets 1 Total (add ines 43, 1B, and 3c) 1 fe Discount clamed fr blockage or other factors (oxplan detail in Part Vi 2 _ Acquistion indebtedness appicable to non exemptuse assets ‘3 Subtract ine 2 from ine te “4 Cash deemed held for exempt use, Enter 1.172% of tno 3 (lor gator amount, 20 netrsctions) '5_Net value of non-exemptuse assets (@ubWact ine 4 from ine 3) 6 Mutipy ine 5 by 035 7 Riscovenes of proe year distabutons {8 Minimum Asset Amount (add ine 7 to ine 6) ‘Section C - Distributable Amount Current Year {1 Adjusted net mcome for pror year {hom Section A, ine 6, Column 2__Enter 8596 of ine '3__Minmum asset amount for pnor year rom Section B, ine 8, Column A) ‘4 Enter greater of ine 2 ortne 3 5 Income tax mposed in prior year 6 Distributable Amount. Subtract ine § from ine 4, unless subject to enc temporary reducton (see mstructons) 7 (Check here it instructons 18 courrent year the organzaton’s fist as a non functionallyintegrated Type Il supporing organizaton (see ‘Schedule A (Form 990 or 990-€2) 2014 2014.05000 IOWA GIRLS' HIGH SCHOOL ATH 23-46931ll Non-Functionally rl 509(a}(3) Supporting Organizations (continued) ‘Section D - Distributions. ‘Curent Year {1 Amounts pat to supported organzalions to accompish exempt purposes 2 Amounts paid to pertorm activ that directly furthers exempt purposes of supported lorganations.n excess of income from act ‘Adnunistrave expenses paid to accomplish exempl purposes of supported organaations ‘Amounts pad to acquire exemptuse assets ‘Qualfed set-aside amounts (pnor IRS approval required) (Other distnbutons descnbe m Part VD. See structions “Total annual distributions. Add bnes 1 through 6, Distnbutions to attentwe supported organzations to which the organization responsive (provde detais n Part VI. Soe mstructions ‘2 _Distnbutable amount for 2014 from Section C, ine 6 10 _Line 8 amount divided by Lne 9 amount o @ wo Section E - Distribution Allocations (eee instructions) ee | eee ee Pre-2016 Amount tor 2014 11 Disnbutabie amount for 2074 from Section G, ine 6 2 Underdistnbutons, any, for years pnor to 2014 (ceasonable cause requied.see instruction) '3__Excess distnbutions carryover, any, 02018 From 2038 “Tota of ines Sa through & ‘Applied to underaisirbutions of pror years 'h_ Applied to 2014 distnbutabie amount {Carryover from 2008 not appled (soe msiructons) || Remander, Subtract ines 39, 3h, and 3i from Sf 4 Dstnbutions for 2014 from Section D, ine7 8 ‘2 Apple to underdisibutons of pnor youre 1b Applied to 2014 dstnbutabie amount ‘¢ Remander Subtract ines 4a and 4b from 4 '5 Remanng underdstnbutons fr years proto 2014, # ‘any Subtract ines 3g and 4a from ine 2 (f amount ‘greater than zero, see mstructons) {© Remaning underdstnbutions for 2014 Subtract Fes Sh and 4b from ine 1 (f amount greater than zero, 8 imstructons) 7 Excess distributions carryover to 2016, Add ines 3) and 4. ‘8 _Breakdown of ine 7 b Ta Bios rom 2013 ¢ Excess from 2014 . o fi ‘Schedule A (Form 990 or 990-2) 2014 19 18251201 758194 23-4693-001 2014.05000 IOWA GIRLS' HIGH SCHOOL ATH 23-46931‘Supplemental Information. Provse the explanations requred by Par I, ine 10; Par li, ne 17a or 170; and Par Il, ne 12. Also complete this part for any addtional nformation (See mstructons). SCHEDULE A, PART IV, SECTION D, LINE 2: CLOSE AND CONTINUOUS RELATIONSHIPS ARE CREATED WITH IOWA HIGH SCHOOLS BY HAVING ACTIVITIES DIRECTORS SERVE ON BOARDS AT THE IOWA GIRLS HIGH SCHOOL ATHLETIC UNION. THIS PROVIDES IOWA HIGH SCHOOLS WITH A SIGNIFIGANT VOICE IN THE IOWA GIRLS HIGH SCHOOL ATHLETIC UNION. (EDULE A, PART IV, SECTION E, LINE 1C: IOWA PUBLIC HIGH SCHOOLS ARE FUNDED BY THE STATE OF IOWA. IOWA GIRLS HIGH SCHOOL ATHLETIC UNION PROMOTES, DIRECTS, AND REGULATES INVOLVING THESE PUBLICLY FUNDED RSCHOLASTIC ATHLETIC EVEN’ SCHOOLS. ‘em one “Schedule A (Form 960 or 990-2) 2014 20 18251201 758194 23-4693-001 2014.05000 IOWA GIRLS' HIGH SCHOOL ATH 23-46931SCHEDULE D Supplemental Financial Statements pe eaas Seer rete eeae ec ereee 2014 pa Wea bs 1 8 Tia He Tie Tie Tes 1 tab. Department ot the Treasury > Attach to Form 990. Open to Public: tema’ Revenue Service > Information about Schedule D (Form 990) and its instructions is at www jrs.gov/form990_ inspection ofthe organization Employer identieaion number IOWA GIRLS' HIGH SCHOOL ATHLETI janizations Maintaining Donor Advised Funds or Other Siri ‘rganzation answered “Yes” to Form 990, Part IV, ine 6 ON 42-0650134 wr Funds or Accounts. Complete (al Donor saved fonds (B Finas and othr aaccante 1 Total number at nd of year 2 Aggregate va of contnouitons to (ung year 3 Agoregate va o grants rom (ung yeas) 4 Aggregate value at and of year '5 Ded theoxgancaten inform al donors and donor advisors nwiing thatthe assets held a dono advised ands _e the oxganaation's property, subject othe organaton's excise legal contr? Cives Cine {6 Di the organzation inform al grantees, donors, and donor advisors wring that gra funds canbe used only forchartable purposes and nt fr the benef ofthe nar or donor adwso, or for any othe purpose contend impermesbie pate beet? ves [no [Part it” [ Conservation Easements. Complete the crancaton answered "Yeu" to Form 600, Pan W. ine? “1 Purpose(s) of conservation easements held by the organcation (check al that apply) _-] Preservation of land for public use (e.g , recreation or education) —_] Preservation of a histoncally important land area Protection of natural habitat Er Preservation of a coriied stone structure Preservation of open space 2 Complete ines 2a through 2d the organzation held a qualified conservation contnbution i the form of a conservation easement on the last ay ofthe tax year Held athe End ofthe Tax Year Total numberof conservaton easements Total acreage resincied by conseraton easements Number of conservation easements ona corti histone structure chided (a) Number of conservation easements included nc) acqured after 8/7/06, and not ona histo structure sted n the National Regster 3 Number of conservation easements mode, tansfered leased, extinguished, or terminated By the xganzaton dunng the tax year 4 Number of states whore property subject to conservation easement located 5 Does the organzaton havea witten polcy regarding the penode montonng,inapecton, handing of \olatons, and enforcement ofthe conservation easements hold? Dives Cn {6 Staff and volunteer hours devoted to mentong,ispecting, and enforcing conservation easements dunng the year 7. Amount of expenses ncured m mortonne, nepecting, and enforeng conservation easements during the year $ ‘8 _Doos each conservaton easemant reported on hne 2(2) above satty the raquirements of sacton 170%KS)0)0) ‘and section 170(%KNBMIN? Clves no 8 nPartxi, descnbehow the organzaton reports conservation easements ints revenue and expense statement, and balance sheet, nd incide,# apptcabe the test of the footnote tothe organeaton's franca statements that desenbes the organzaton's accounting for conservaton easements Part li] Organizations Maintaining Collections of Ar, Historical Treasures, or Other Similar Assets. Compete fhe crganzation answered "Yea" to Form 990, Pav, ne 1a the erganzaton elected, as permed under SFAS 116 (ASC 96), roto reportin Ws roverue slatement and balance sheet works of art tnstoncal treasures, o other sma assets held for pubhe exten, educaton, or esearch in furtherance of puble service, rowde, Pat Xl, the text of the footnote to nancial statements that describes these tems bythe organzaton elected, as pormited under SFAS 116 (ASC 958), o report ts revenue statment and balance sheet works ofa, histoncal ‘teasurs, or other sir assets eld or pub exon, educabon, or research m furtherance of publ service, prowde the folowng amounts ‘eating to those toms (0) Revenue nuded Form 990, Part Vl ine 4 bs {i Assets nctudedn Form 990, Part X ms 2 the organeaton ecard or held works of at, atoncalreasure, or ther smiar assets for nancial ga, prove the folowng amounts required tobe reported Under SFAS 116 ASC 958) relating to the & PRE ‘9 Revenue inckided n Form 990, Part Vil, ine 1 ms bb Ascets mekided im Form 990, Part X ms {THA For Paperwork Reduction Act Notice, see the Instructions for Form 990, ‘Schedule D (Form 990) 2034 21 18251201 758194 23- 693-001 2014.05000 IOWA GIRLS' HIGH SCHOOL ATH 23-46931ilar Assets(continved) Ung the organatons aequstion, acesson, and other records, check ay ofthe otowing thst are a sgivicant use of ts colacton gems (ck a nat app a lrvbic enonen Dom orexcnanae procs © CA senotry reaar © Come © 1 preseration orto 4 Prowde a desenpton ofthe organaaton's colictons and expla how thay frthar the erganzaton's exempt purpose in Pat Xi 5 Darn he yer the organization sotct or eceve donations of a, itoical eases, roe simi assets tog sista ras unde rather than o be mantaned as pat of te organaavon'scolecton? Cves no [Part iV] Escrow and Custodial Arrangements. comps the organzaton answered -es" to Form S00, Pan Wine 9. oF tepoted an amount on Form 900, Pat ine 21, Ta I the egencaton an agent, trustee, custodian or ther ntamnedary for contributions orator eset nt nego on Form $90, Part? Clves Tino by 1f"¥es" exlan the arangernentin Part Xl and complete the folowng table: ‘Amount © Begining balance ie «. Aditions during the year 1a €¢ Dstrbution dung the year 10 {Ending balance at e 2a Di the organization include an amount on Form 990, Part X ne 21 or escrow or custodial account kabilty? [ves Ine bb 1f-Yes expian ine arrangement in Part Xl Check here the explanation has been proved Part Xi ian [Part V_ Endowment Funds. Complete the organzaton answered “Yes” to Form 990, Par WV. tne 10 = {0} Curent year_| (Proc year | (e) Two years bac | (Tre years back | (o) Four years back ta Baginng of yearbatance 20, 000, 20,000 20,000. 20,000 20, 000, Contrbutons Net investment earings, gas, and losses ‘Grants oF scholarships ‘ter expences fr facies and programs £ Admnstratve expenses 19 End of year balance 30-000, 20000 30.000, 20000 20,000, 2 Provide the estimated percentage ofthe Curent yearend balance (ine 1g, column (a eld as '@ Board designated or quasrendowment De * bb Permanent endowment 100.00 © Temporaniy rested endowment Be “The percentages m ines 2a, 2b, and 2e should equal 10056 32 Ae there endowment funds net nthe possession ofthe organzation that are held and administered fr the organzaton by: [ves [ Wo (i) vavelated ogancations fsa] | x (i) ‘elated organzations fsagin] |x. bb If-¥es" to 3a(, are the elated organzabons listed as raqured on Schedule A? 2 4 Describe mn Part Xl the mended uses ofthe organzaton's endowment funds. Part Vi_|Land, Buildings, and Equipment. Complete the organization answered "Yes" to Form 990, Part V, ine 112 Soe Form 990, Part X, ine 10. Descnption of property {#)Cost orether |] ()Costorather | (¢) Accumulated] () Book value bass investment) bass (other) depreciation 1a Land b Buildings {© Leasehold improvements 7,874, 2, 462.| 5,412. 4 Equipment 175,486.| 139,258. 36,228. 2 Other 22,475. 97365. 13,110. ‘Total, Ad ines Ta trough Te. (Column (d) must equal Form 990, Part X, column (B), ine 106) > 4,750. ‘Schedule D (Form 990) 2014 22 18251201 758194 23-4693-001 2014.05000 IOWA GIRLS' HIGH SCHOOL ATH 23-46931Schedule Form990)2014_ IOWA _GIRLS' HIGH SCHOOL ATHLETIC UNION 42 [Part Vil] Investments - Other Securities. Compete «the organazation answered "Yes" to Form $90, Pav ine 11. See Form 990, Pat x ne 12 {a} Bein of secur oF IEDC ensrgrectanwy | (O) Book value (6) Method of vawaton Cost or end atyear maka value { Finanesal denvatives (2) Closelyeld equty mterests ©) Other a. o. icy O. © @ ‘o = o. Toul (ot (must equal Form 990, Par X cot (8) ine 2) [Part Vill] nvestments - Program Related. Complete the ocganzaton answered "Yee" to Form 990, Part IV, me 11¢ See Form 960, Part X, ine 13 {fa Desenpton of mvestment 1b) Book valve (6) Method of vatuaton: Cost or end ofyear marta vue 34 Page 3 —2 2 a a. a. @ o — on @. “ovat (6) rnst equal Form 090, Par, cot (6) ne 13) Part IX] Other Assets. Complete the organzaton answered "Yes" to Form 900, Part IV, ine 114. S0e Form 990, Par X, ine 15. (a) Deserpton BOK vai a = 2. @. —o o _ ol o = = 8. — @ “Tota, (Column () must equal Form 990, Part X, col (B) ine 15) > Part X | Other Liabilities. Complete tho organzation answered “Yes” to Form 990, Part IV, ine 112 oF 1. See Form 990, Part X jinw 25. i (@) Descriston of tabiry (@) Book vale (0). Federal come taxes (@ SCHOLARSHIP FUNDS HELD IN ESCROW 3,250 @ © eo a ©. ‘@ ‘Total. (Column (b) must equal Form 990, Part X, col. (B) ine 25) > 3,250. 2. unbity for uncertan tx positions. n Part, pronde the text othe footnote tothe organization's ancl satemant thal reports the cszancaton's babi or uncoran tax postions unde FIN 48 (ASC 740) Check here the text ofthe footnote has been provded n Pan XN CE]. ‘Schedule D (Form 990) 2016 23 18251201 758194 23-4693-001 2014.05000 IOWA GIRLS’ HIGH SCHOOL ATH 23-46931Reconciliation of Revenue per Audited Complete the organtzation answored "Yes" to Form 990. Part V, ne 12a, 11 Total avenue, gans, and other support per audited financial statements i] 3,790,840. 2. Amounts included on ne 1 but not on Form 990, Part Vl ine 12: ‘8 Net unveaized gans (osses) on investments 'b Donated serces and use of facies © Recovenes of por yoar grants e -66, 693. ReeP (ther Descnbe m Part il!) ‘Add tines 2a through 24 20 =66,693. 3. Subtract ine 2e tom tine 4 3 | 3,857,533. 44 Amounts included on Form 980, Part Vil, ine 12, but not on tn 1 ‘2 Investment expenses not included on Form 980, Part Vl, ine 7b Other (Desentbe i Part Xi) © Add ines 4a. and 4b fe 15,547. Total revenue. Ads Ines 3 and 4c, Thus must equal Farm 990, Par |, ine 12) 3,873,080. Part Xil | Reconciliation of Expenses per Audited Financial Statements With Expenses per Ri Compa # the organization answered "Yes" to Form 990, Pat IV, ine 12a 1 Total expenses and losses per audited financial statements a] 3,548,775. ‘Amounts included on ine 1 but not on For 990, Part IX, ine 25 ‘2 Donated services and use of facts 'b Por year adjustments © Otherlosses a 15,547. ee Fla nner (Oeserbe Far XI) Add lines 2a through 2d 20 0 3 Subtract bine 2e from ine 1 3 3,548,775. 44 Amounts inchided on Form 990, Pat tne 25, but not on ine 1 ' lvestment expenses not nctuded on Form 99, Part Vl, ine 75 Otter (Descnbe m Part xi) © Add ines a and ab 4c 15,547. 5 _ Total expenses. Add bnes 3 and 4c. (This must equal Form 990, Part |, ine 18) s 3,564, 3. [Part Xilf Supplemental Information, Prowl the deserptionsrequred for Par I ies 3,5 and 8 Par Wines Ya and 4 Pa W, mes 1b and Bb; Pat Vine & Pat X bw 2 Pa XL ines 24 and 4b, and Par XI nes 29 and 4b, Aso complete ths pat to provide any addtional formation dea 15,547.| be PART V, LINE 4: AWARDS RECOGNITION PART X, LINE 2: THE ATHLETIC UNION IS EXEMPT FROM INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND CLASSIFIED BY THE INTERNAL REVENUE SERVICE. AS OTHER THAN A PRIVATE FOUNDATION. THE ATHLETIC UNION IS REQUIRED TO PAY INCOME TAXES ON NET INCOME OF ACTIVITIES UNRELATED TO ITS EXEMPT PURPOSE. ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA REQUIRE MANAGEMENT TO EVALUATE TAX POSITIONS TAKEN BY THE ATHLETIC UNION AND RECOGNIZE A TAX LIABILITY (OR ASSET) FOR AN UNCERTAIN POSITION THAT a ‘Schedule D (Form 990) 2034 24 18251201 758194 23-4693-001 2014.05000 IOWA GIRLS' HIGH SCHOOL ATH 23-46931‘Schedule D (Form 990) 2014 IOWA GIRLS" HIGH ION _42-0650134 Pages [Part Xill| Supplemental Information (contnuec) MORE LIKELY THAN NOT WOULD NOT BE SUSTAINED UPON EXAMINATION BY THE. INTERNAL REVENUE SERVICE. MANAGEMENT HAS EVALUATED THEIR MATERIAL TAX POSITIONS AND DETERMINED THERE ARE NO UNCERTAIN POSITIONS TAKEN OR EXPECTED TO BE TAKEN THAT WOULD REQUIRE RECOGNITION OF A LIABILITY (OR ASSET) OR DISCLOSURES IN THE FINANCIAL STATEMENTS. THE ATHLETIC UNION IS SUBJECT TO ROUTINE AUDITS BY TAX AUTHORITIES; HOWEVER, THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS IN PROGRESS. MANAGEMENT BELIEVES THE ATHLETIC UNION IS NO LONGER SUBJECT TO INCOME TAX EXAMINATIONS FOR YEARS PRIOR TO 2012. soe ‘Schedule D (Form 990) 2014 25 18251201 758194 23-4693-001 2014.05000 IOWA GIRLS' HIGH SCHOOL ATH 23-469319% (rice (9 we) paves < < | | Tae scunpse 0 Jeamasse ysesuou] SECO Ans | estou | weibuseo | aaondde p 09998 0 wedjeescdngty) | rouoidoseg(@) | "eauonewe® | yorunouy(e) | jeunouyis) | uanses ui) | Nate) | vowezuetioje sseppe pue wen (eb GBPHBTw OES BTC TDEET POTENT BUTT Hea COTES Ave 1) "\2001'N wea 096 wo 186A, peensuE vorezueBIO aap eaueD “wWeUL/8o anseUEg uF SvONEZUeELO aRsewOG O24 (ea) SIS PHI OH SPT TRE PAT BOOHER ov ap) uonases en pur ‘oversee 8 as} A Bo Siu oy 'euyoss8 0 83e.8 ay J UnOW ek ENLESENSo p828s UEIVEW LOREZURBIO a £000 Sous pueSUEID vo LORRI Rue VETOS9O-ZP oquna uo ep or 8i3 If UR UI S[eNpIAIpU] PUR ‘s;U@LLaACD “suoHeziUeBu 0} eoUeIsissy JeINO pul sjueID tamnaatos(9102) (066 wos) Lz “OUATSONY SINVED OL UELWTaY ONTINNOOOW ONAE TIWLad '? aNIT "I Dave ORATRTRTRREINS TATE] ToeLIO}AEUONDHE TIO AVE HUE TAT UDO Ty WER BUT VE W POAT UOTE Bw BARC 7 TOOT F TOUT | | “SuSYTWNta ABTIKS ~ SNOTZYOOTI GAY suNWHD HYD 7 TOUST BSS WHE ETT | "SaIHSWVIOHOS A91009 - SHOTIVOOTIN aA SURVED HYD 7 TOE F 100 T “SuSKIWNId X81000 - SNOTLNOOTIV as SERVO HED ‘sousjeese uses | yueb uses ou jo wunoury (| jo aunoury (2) euesisse 10 Ues8 Jo ack (2) course yseouou jo vondioseq UW) raves VETOSSO-CPSCHEDULE J Compensation Information (Form 990) For certain Ofcers, Dzectors, Trustees, Key Employees, and Mi ‘Employees > complete ithe organization answered "Yea" on Form 990, Part, line 23, Oper Tay De Attach to Form 990, Siwitwcwstaze” |p tntormation about Schedules (Form 990) ands instructions is st www. goto 990, est 2014 Open to Public inspection Namo of the organczation ‘Employer identification number IOWA GIRLS’ HIGH SCHOOL ATHLETIC UNION 42-1 [Part | Questions Regarding Compensation 0650134 ‘2 Check he appropiate boxe he rganzaton proved any othe foowng to roa person sen Ferm S00 Pat Vi. Secton ine ta, Complete Par Ito prove any relevant formation regarding hese ems (ratctas ochre avel {LI vung atowance orescence or personal use (revel torconpanone [Jraymts tr bueness use of parsnal vesdence (STerndenncaton and gossup payments [heat or sooa cub dues or aton oes TJ osereonay spencng account [reaonal sonic (mat chair, che bb Hany ofthe boxes on ine 1a are checked, did the organization follow a wntten poly regarding payment or reimbursement or provision of ll ofthe expenses described above? If*No,” complete Par Il to explan 2 Dad the organzation require substantiation pnor to remburang or allowing expenses incurred by al director, trustees, and officers, cluding the CEO/Executive Dractor, regarding the rems checked i ine Ya? 3 Indicate which, any of the folowing te fing organization used to estabih the compensation ofthe organization's (CEOrExecutve Director. Check al that apply. Do not check any boxes for methods used by a related organaaton to establish compensation of the CEO/Executve Drector, but expla in Part Il [1 Compensation committee [J watten employment contract (1 independent compensation consultant 1 Compensation survey or study Form $90 of other organizations EX] Approval by the board or compensation committee 4 Dung the year, diel any parson listed n Form 990, Part Vl, Section A, ine a, with respect to the fing ‘organzaton ora related organization: 12 Recewe a severance payment or change-otcontrol payment? »b Panicipato m, or ecewe payment from, a supplemental nonqualied retrement plan? «© Partepate in, oF ecewe payment from, an equty-based compensation arrangement? It-Yes" to any of ines 4a: tthe persons and prowde the applicable amounts for each tern in Part I Only section 501(¢}9), 5041cK), and 501(c}29) organizations must complete lines 6-2, ‘5. For persons isted in Form 880, Part Vl, Section A ine 12, did the organization pay or accrue any compensation Ccontrigent on the revenues of 9 The oganzation? bb Any lated organaton” 1 °Ye8" to ne Sa or Sb, desenbe m Par It {6 For porsons listed in Form 90, Past Vl, Section A, ine 19, did the organization pay or accrue any compensation contingent on the net earnings of 9 The oxganzation? 'b Any elated organization? Ines" to ine 6a or 6b, descnbe m Par I 7. For persons isted in Form 990, Prt Vl, Section A tine 1 ‘not descended in ines 5 and 6? “Yes,” desenbe m Part {8 Were any amounts reported in Form 990, Pat Vl, pad or accrued pursuant to a contact that was subject tothe seta contract exception desenbed in Regulations section 53.4958-4(a)3)? "Yes," descnbe in Part Il 2 "Yes" to ine 8, did the organization algo fol the rebuttable presumption procedure descnbed in Regulations section 53.4958 6c)? id the organization prowde any non fixed payments Yes] Wo tb bee eft oo Le x 2 UHA For Paperwork Reduction Act Notice, ee the Instructions for Form 090. ‘Schedule J (Ferm 000) 204 28 18251201 758194 23-4693-001 2014.05000 IOWA GIRLS' HIGH SCHOOL ATH 23-469316z ‘02 (086 wo) o1npoUES, ro 0 ro ro OUST SISO *0 Feooast ecp"et eve wT ‘|'00e"L Tes ber sanns OTD 7% i =F Ho 7 ro WOUDHUTO HATUROERA “0 reeoset[ees"er ees7zt —‘frooez FO cee eT yore aK (1) 04 04d voresuoduco | vovesvedivos son onesuedw0. 7, pur owen (¥) (ave) panejep sao i suunjo9j0 R204 (a) orgerewvoN (a) _| pue wewemoys (0)| uonesuedwos OsiN660} 20/0Ue Zt 1 UNODYEO-a(G) “Y uonsas ‘A ved ‘066 wo, Jo yunowe je} of YSN eNpINUL PEIEy 4H 1 A Wea ‘066 w04 vo pare renpiupur eu 04 stunowe (3) pur (q) wuroo sanyo jo wns ous ‘ston ) mos vo “suononsu ey pequosep‘suonEDUEELO pete! woH pUE (| Mo! Uo UoYeZueBio oxy wo; UOesUEdUO® Yoder opaOU 6 GSETS PUOUDPE 7 SaGOD SWEDE BEN “SoOTOTEUIG paresuEdIOD yeouBin pus SoeNoWTuy Toy ToL SONIC TROD) VETOSSO-CP VSTaID WMO OZ TOSS WOT T eIMPEo¢ 402 (056 w0.) p einpouos ‘woreuvoya ever ppe Ave 20} Ued Sy 80/1400 OBy "| Wed 0} PUE' PUR‘, "G98 49°85 ‘op ‘ap ‘8h ‘GL “EL UN ' He 20) pubes suENd9Eep 10 ‘YONEUEIEHe "UOIEWiO}U OM OpMOIS ToneUTOOTeWeUOEaNS | TTTSCHEDULE 0 Supplemental information to Form 990 or 990-EZ |—"BAa A — (Form 990 or 990-£2) ‘Complete to provide information for responses to specific questions on Form 990 or 890-EZ of to provide any additional information. ape of nay Attach to Form 990 or 90-E2. ‘sora ee sr re Homs30. ‘Name ofthe organcaton ‘Employer identifiestion number IOWA GIRLS‘ HIGH SCHOOL ATHLETIC UNION ‘420650134 FORM 990, PART IIT, LINE 1, DESCRIPTION OF ORGANIZATION MISSION THE STATE OF IOWA. FORM 990, PART VI, SECTION B, LINE 1: THE 990 IS REVIEWED BY MEMBERS OF THE BOARD IN A BOARD OF DIRECTORS MEETING RIOR TO BEING FILED. FORM 990, PART VI, SECTION B, LINE 12C: ‘THE CONFLICT OF INTEREST POLICY I$ REVIEWED ANNUALLY FOR COMPLIANCE WITH THE BOARD AS PART OF THEIR COPY OF IE POLICIES AND PROCEDURES MANUAL FORM 990, PART VI, SECTION B, LINE 15: THE BOARD OF DIRECTORS DETERMINES AND APPROVES MIKE DICK, CEO SALARY & MIKE DICK DETERMINES ALL OTHER EMPLOYEES' SALARIES WITH BOARD APPROVAL. FORM 990, PART VI, SECTION C, LINE 18: = FORMS 990 & 9907 ARE AVAILABLE FOR PUBLIC INSPECTION UPON REQUEST. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION'S GOVERNING DOCUMENTS ARE AVAILABLE TO THE PUBLIC ON. IGHSAU'S WEBSITE: WWW.IGHSAU.ORG; THE ORGANIZATION'S FINANCIAL STATEMENTS. ARE AVAILABLE T0 THE PUBLIC UPON REQUEST. FORM 990, PART XII, LINE 2C: THE INDEPENDENT AUDITOR IS SELECTED BY A VOTE OF THE FULL BOARD OF DIRECTORS. LHA For Paperwork Reduction Act Notice, se the Instructions for Form 800 or 800-EZ. ‘Schedule O (Form 900 or 990-EZ) (2014) 31 18251201 758194 23-4693-001 2014.05000 IOWA GIRLS' HIGH SCHOOL ATH 23-46931‘Schedule 0 (Form 980 or 9907) 2014) Page 2 "Namo ofthe organzaton| ‘Employer Identification number IOWA GIRLS’ HIGH SCHOOL ATHLETIC UNION 42-0650134 a ‘Schedule O (Form 990 or 990-EZ) (2014) 32 18251201 758194 23-4693-001 2014.05000 IOWA GIRLS' HIGH SCHOOL ATH 23-46931