Tenn Secondary School Athletic Assn
Public records show a registered, tax-exempt organization in good standing.
What it says it does
To develop sportsmanship, character and integrity through athletic competition
- Income
- $6.2 million
- Spending
- $4.4 million
- Spent on programs
- 81%
- Reserves
- 24.6 months of spending
- Largest source of income
- fees for its services, 93%
- Employees
- 21
- Volunteers
- 50
- Highest pay
- $176,486, executive director
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
Strong: 100 out of 100. Higher than 91% of charities in its peer group (recreation and sports, $1m to $10m).
Reserves
35 of 35Spendable reserves would cover 24.6 months of spending.
Debt
20 of 20It owes 2% of what it owns.
Living within its means
15 of 15Income exceeded spending by 30% of income.
Income trend
15 of 15Income rose 16% on the year before.
Spending floor
15 of 1581% of spending went to programs.
Source: Form 990 for the year ending June 30, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Governance
Fair: 60 out of 100. Higher than 33% of charities in its peer group (recreation and sports, $1m to $10m).
Independent board
25 of 2512 of 12 voting board members are independent.
Conflict of interest policy
0 of 15Reports no written conflict of interest policy.
Whistleblower policy
0 of 8Reports no written whistleblower policy.
Record keeping policy
0 of 7Reports no written policy on keeping and destroying records.
Board minutes
5 of 5Keeps minutes of board meetings.
Board sees the tax return
0 of 10Did not give the board a copy of this return before filing it.
Pay set independently
5 of 5Sets its chief executive's pay through independent review and comparison.
Independent check of accounts
15 of 15Its accounts were audited by an independent accountant.
No reported misuse
10 of 10Reports 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 (9)
- $1.5 million spent. Employees organize, provide oversight and administration of all events. 70% of total salaries and benefits are allocated to program expense.
- $817,657 spent. Catastrophic insurance provides necessary coverage to allow for football and basketball competition. Insurance coverage is also provided for officials.
- $328,021 spent. 70% of indirect administrative expenses in Part IX are allocated to program services
- $229,832 spent. Rule books for various sports, newsletters, and various other publications
- $177,250 spent. Rebates to schools - provides funding to member schools
- $149,641 spent. Supervision of officials for various sports
- $123,529 spent. Member oversight - Representatives of member schools provides program goverance,structure and oversight
- $121,150 spent. Lobbying and legislature - provides education and legal response to potential laws impacting high school athletics
- $39,000 spent. Education scholarships and other awards - given to recognize individuals achieving various selected criteria
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
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 September 7, 2026.
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 September 30, 2026.
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 September 10, 2026.
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 September 7, 2026.
How long has it been tax-exempt? Passed.
Recognized by the IRS since May 1948.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated September 7, 2026.
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 7, 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.