IOWA HIGH SCHOOL ATHLETIC ASSOCIATION
Balance Sheet
Fiscal Year Start:
Jul 1
Assets in 2025 (Year End)
$12,246,746
Cash & Equivalents
52%
Investments
32%
Property, Plant, & Equipment (net)
13%
Other Assets
1%
Prepaid Expenses
<1%
Receivables (Non-Related)
<1%
Inventories
<1%
Related-Party Receivables
0%
Liabilities in 2025 (Year End)
$438,001
Other Liabilities
78%
Payables & Accruals
21%
Deferred Revenue
1%
Grants Payable
0%
Tax-Exempt Bond Liabilities
0%
Custodial & Escrow Liabilities
0%
Notes Payable / Debt (Non-Related)
0%
Related-Party Payables
0%
Assets
2024
2025
Change
Cash & Equivalents
$6,513,971
$6,319,772
-3%
Receivables (Non-Related)
$102,835
$76,908
-25%
Related-Party Receivables
-
-
-
Inventories
$54,578
$61,990
+14%
Prepaid Expenses
$67,069
$116,039
+73%
Investments
$3,194,458
$3,898,282
+22%
Property, Plant, & Equipment (net)
$1,644,509
$1,620,357
-1%
Other Assets
$212,790
$153,398
-28%
Total Assets
$11,790,210
$12,246,746
+4%
Liabilities
2024
2025
Change
Payables & Accruals
$167,879
$90,758
-46%
Grants Payable
-
-
-
Deferred Revenue
$27,115
$5,978
-78%
Tax-Exempt Bond Liabilities
-
-
-
Custodial & Escrow Liabilities
-
-
-
Notes Payable / Debt (Non-Related)
-
-
-
Related-Party Payables
-
-
-
Other Liabilities
$395,459
$341,265
-14%
Total Liabilities
$590,453
$438,001
-26%
Net assets
2024
2025
Change
Restricted Net Assets
$206,340
$166,739
-19%
Unrestricted Net Assets
$10,993,417
$11,642,006
+6%
Net assets
2024
2025
Change
Net assets
+$11,199,757
+$11,808,745
+5%
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