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North Carolina High School Athletic

EIN 56-0655425 · Chapel Hill, NC

Public records show a registered, tax-exempt organization in good standing.

LegitimacyPassesRegistration and standingFinancial healthGood84 out of 100GovernanceStrong90 out of 100Impact evidenceDescribes programsHow well its results are evidenced

What it says it does

THE MISSION OF THE NCHSAA IS TO PROVIDE GOVERNANCE AND LEADERSHIP FOR INTERSCHOLASTIC ATHLETIC PROGRAMS IN NORTH CAROLINA THAT SUPPORT AND ENRICH THE EDUCATIONAL EXPERIENCE OF STUDENTS; THE ADMINISTRATION OF THE STATE'S INTERSCHOLASTIC EDUCATION-BASED ATHLETICS PROGRAMS FOR ITS MEMBER HIGH SCHOOLS IN NC THROUGH A MEMORANDUM OF UNDERSTANDING BETWEEN THE NCHSAA AND NC STATE SUPERINTENDENT; THE EDUCATION AND TRAINING OF GAME OFFICIALS OF SCHOOL ATHLETIC EVENTS; THE ADMINISTRATION OF EDUCATIONAL PROGRAMS FOR HIGH SCHOOL STUDENTS, COACHES, AND ATHLETIC ADMINISTRATORS.

Income
$4.3 million
Spending
$4.7 million
Spent on programs
79%
Reserves
38.5 months of spending
Largest source of income
fees for its services, 52%
Employees
17
Volunteers
275
Highest pay
$179,969, commissioner

Source: Form 990 for the year ending June 30, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Financial health

Good: 84 out of 100. Higher than 63% of charities in its peer group (recreation and sports, $1m to $10m).

  • Reserves

    35 of 35

    Spendable reserves would cover 38.5 months of spending.

  • Debt

    20 of 20

    It owes 4% of what it owns.

  • Living within its means

    4 of 15

    Spending exceeded income by 8% of income.

  • Income trend

    10 of 15

    Income fell 1% on the year before.

  • Spending floor

    15 of 15

    79% of spending went to programs and raising each dollar of donations cost 7 cents.

Source: Form 990 for the year ending June 30, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Governance

Strong: 90 out of 100. Higher than 73% of charities in its peer group (recreation and sports, $1m to $10m).

  • Independent board

    25 of 25

    18 of 19 voting board members are independent.

  • Conflict of interest policy

    15 of 15

    Has a written conflict of interest policy.

  • Whistleblower policy

    8 of 8

    Has a written whistleblower policy.

  • Record keeping policy

    7 of 7

    Has a written policy on keeping and destroying records.

  • Board minutes

    5 of 5

    Keeps minutes of board meetings.

  • Board sees the tax return

    0 of 10

    Did not give the board a copy of this return before filing it.

  • Pay set independently

    5 of 5

    Sets its chief executive's pay through independent review and comparison.

  • Independent check of accounts

    15 of 15

    Its accounts were audited by an independent accountant.

  • No reported misuse

    10 of 10

    Reports no diversion of assets, excess benefits or loans to insiders.

Source: Form 990 for the year ending June 30, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Impact evidence

Describes programs. Its tax return describes what it does but we have found no measurable results in it.

Programs described in its return (2)
  1. $3.7 million spent. THERE WERE 443 MEMBER SCHOOLS IN 2024-2025 WITH OVER 200,000 STUDENT ATHLETES PARTICIPATING. THE MAIN PUBLICATION CREATED ANNUALLY IS THE NCHSAA HANDBOOK WHICH INCLUDES RULES & REGULATIONS, PENALTY CODE, APPEALS PROCESS, SPORTS REGULATIONS, PLAYOFF PROCEDURES, AND GENERAL REQUIREMENTS FOR MEMBER SCHOOLS AND STUDENT ATHLETES. THE HANDBOOK IS DISTRIBUTED TO EVERY MEMBER SCHOOL AND IS AVAILABLE ON-LINE. ADMINISTRATION OF THE STATE'S ATHLETIC PROGRAM FOR ITS MEMBER SCHOOLS, INCLUDING THE EDUCATION AND TRAINING OF 6500-7000 GAME OFFICIALS.
  2. $10,000 spent. A TOTAL OF 14 SCHOLARSHIPS TOTALING 10,000.00 WERE AWARDED.

Source: Form 990 for the year ending June 30, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Legitimacy checks

  1. Is it registered with the IRS? Passed.

    Listed in the IRS master file of tax-exempt organizations as a 501(c)(3) charitable organization.

    Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.

  2. Has the IRS revoked its tax-exempt status? Passed.

    Not on the IRS automatic revocation list.

    Source: Automatic revocation of exemption list, Internal Revenue Service, file dated October 13, 2026.

  3. Are donations tax-deductible? Passed.

    On the IRS list of organizations eligible to receive tax-deductible contributions.

    Source: Publication 78 data: organizations eligible for tax-deductible contributions, Internal Revenue Service, file dated October 13, 2026.

  4. Is it keeping up with its IRS filings? Passed.

    Most recent return on file covers the year ending June 2025.

    Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.

  5. How long has it been tax-exempt? Passed.

    Recognized by the IRS since December 1978.

    Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.

  6. Is it in good standing with state regulators? Passed.

    Not on California's list of charities barred from soliciting. Other states are not yet checked.

    Source: May Not Operate or Solicit for Charitable Purposes list, California Attorney General, Registry of Charities and Fundraisers, file dated October 21, 2026.

Ratings and checks are our reading of public records, using the published method. They are not a statement about anyone's honesty. If you work for this organization, you can send corrections or results, confirm you want gifts through Veridonate, or ask to be removed from giving.