Tennessee Secondary School Athletic Association
Balance Sheet
Fiscal Year Start:
Jul 1
Assets in 2025 (Year End)
$9,401,301
Investments
64%
Cash & Equivalents
26%
Receivables (Non-Related)
3%
Property, Plant, & Equipment (net)
3%
Other Assets
3%
Prepaid Expenses
<1%
Related-Party Receivables
0%
Inventories
0%
Liabilities in 2025 (Year End)
$165,414
Payables & Accruals
>99%
Grants Payable
0%
Deferred Revenue
0%
Tax-Exempt Bond Liabilities
0%
Custodial & Escrow Liabilities
0%
Notes Payable / Debt (Non-Related)
0%
Related-Party Payables
0%
Other Liabilities
0%
Assets
2024
2025
Change
Cash & Equivalents
$2,383,930
$2,426,647
+2%
Receivables (Non-Related)
$261,637
$324,030
+24%
Related-Party Receivables
$0
$0
-
Inventories
$0
$0
-
Prepaid Expenses
$52,737
$71,512
+36%
Investments
$4,531,707
$5,998,554
+32%
Property, Plant, & Equipment (net)
$278,464
$294,337
+6%
Other Assets
$0
$286,221
-
Total Assets
$7,508,475
$9,401,301
+25%
Liabilities
2024
2025
Change
Payables & Accruals
$166,745
$165,414
-1%
Grants Payable
-
-
-
Deferred Revenue
-
-
-
Tax-Exempt Bond Liabilities
-
-
-
Custodial & Escrow Liabilities
-
-
-
Notes Payable / Debt (Non-Related)
-
-
-
Related-Party Payables
-
-
-
Other Liabilities
-
-
-
Total Liabilities
$166,745
$165,414
-1%
Net assets
2024
2025
Change
Restricted Net Assets
-
-
-
Unrestricted Net Assets
$7,341,730
$9,235,887
+26%
Net assets
2024
2025
Change
Net assets
+$7,341,730
+$9,235,887
+26%
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