Kentucky High School Athletic Association

Analysis

Kentucky High School Athletic Association is a registered charity in United States, based in Lexington, KY. It received its IRS tax-exemption ruling in April 1972, 54 years ago. Its declared purposes cover recreation and sports, which this site groups under amateur sport and recreation. The IRS classifies it as a publicly supported organisation (gross receipts test) under section 501(c)(3), and contributions to it are listed as tax-deductible.

In the financial year ending June 2023, Kentucky High School Athletic Association reported income of $6.4m and spending of $5.4m, spending 85% of its income. Across the 5 years on record, from June 2019 to June 2023, income grew from $5.1m to $6.4m (+24%), an average of +5.6% a year. The sharpest change came in the year to June 2022, when income rose by 45%. Over the whole period it spent 94% of the income it received.

Among 30,892 United States charities whose main cause is amateur sport and recreation and that reported income, Kentucky High School Athletic Association sits at the 99th percentile: it is larger than about 99% of them. Against every charity in United States with reported income it ranks in the 93rd percentile, and in the 93rd percentile within KY. Charities of a similar size with the same main cause include Special Olympics Arizona Inc ($6.4m), Special Olympics Virginia Inc ($6.4m) and Spirit Soccer Club of Chester Co ($6.3m).

On its Form 990 for the period ending June 2023, revenue came from contributions and grants 38% and program service revenue 56% of the total. Other salaries and wages came to $1.2m. At year end it held assets of $5.4m against liabilities of $410k, net assets of $5.0m.