2026-09-21T14:06:00-05:00 2025-12-31 410746749 CLIFTONLARSONALLEN LLP 915 HIGHLAND POINTE DR SUITE 300 ROSEVILLE CA 95678 990 2025-01-01 134234305 NATIONAL INTERSCHOLASTIC CYCLING ASSOCIATION NATI 5105245464 21 ORINDA WAY SUITE C-368 ORINDA CA 94563 AMANDA CAREY PRESIDENT 5105245464 2026-09-18 1 DYLAN VALENTINE P01934033 9167847800 2026-09-17 2025 AMANDA CAREY 21 ORINDA WAY SUITE C-368 ORINDA CA 94563 10290213 0 6023 X WWW.NATIONALMTB.ORG X 2004 CA THE NATIONAL INTERSCHOLASTIC CYCLING ASSOCIATION (NICA) IS THE NATIONAL GOVERNING BODY FOR INTERSCHOLASTIC CYCLING, AND PROVIDES LEADERSHIP, GOVERNANCE AND PROGRAM SUPPORT TO PROMOTE THE DEVELOPMENT OF LEAGUES THROUGHOUT THE USA. 11 10 96 1386 0 0 3713643 3918278 5524460 6187374 29783 19492 82017 80241 9349903 10205385 434699 296800 0 0 4277924 4919217 0 0 791762 4246935 5095579 8959558 10311596 390345 -106211 4804098 4612950 454711 369774 4349387 4243176 X THE NATIONAL INTERSCHOLASTIC CYCLING ASSOCIATION (NICA) IS THE NATIONAL GOVERNING BODY FOR INTERSCHOLASTIC CYCLING, AND PROVIDES LEADERSHIP, GOVERNANCE AND PROGRAM SUPPORT TO PROMOTE THE DEVELOPMENT OF LEAGUES THROUGHOUT THE USA. 0 0 8493218 296800 6260265 NICA CONTINUED TO EXPAND AND DEVELOP ITS ROLE AS THE NATIONAL GOVERNING BODY FOR INTERSCHOLASTIC MOUNTAIN BIKING, ADVENTURE AND COACH LICENSING PROGRAMS USING MATERIALS AND METHODS DEVELOPED SINCE 2003. NICA OPERATED ASSOCIATED LEAGUES IN ARIZONA, ARKANSAS, CALIFORNIA, DELAWARE, FLORIDA, IDAHO, ILLINOIS, INDIANA, KANSAS, KENTUCKY, MARYLAND, MISSISSIPPI, MISSOURI, MONTANA, NEBRASKA, NEVADA, NEW JERSEY, NEW MEXICO, NEW YORK, NORTH CAROLINA, OHIO, OKLAHOMA, OREGON, PENNSYLVANIA, SOUTH CAROLINA, TENNESSEE, TEXAS, UTAH, VIRGINIA, WEST VIRGINIA, WISCONSIN AND WITH DEVELOPMENT STAGE LEAGUES FOR FUTURE YEARS WITH FORMATIVE STRATEGIES IN OTHER STATES. LEAGUE MATERIALS AND METHODS ARE REFINED EACH YEAR, IN ORDER THAT WE CREATE THE NATIONAL STANDARD OF BEST PRACTICE IN THE AREAS OF SAFETY, INTERSCHOLASTIC CYCLING, AND PROVIDES LEADERSHIP, GOVERNANCE AND PROGRAM SUPPORT TO PROMOTE THE DEVELOPMENT OF LEAGUES THROUGHOUT THE USA. 8493218 1 1 0 0 0 0 0 0 0 0 1 0 0 0 1 1 0 1 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 360 0 1 96 1 0 0 0 0 0 0 0 0 0 0 0 0 X 11 10 0 0 0 0 0 0 0 1 0 0 1 1 1 1 1 1 1 1 1 1 0 CA X LAUREN HAUGHEY 5105245464 21 ORINDA WAY SUITE C-368 ORINDA CA 94563 AMANDA CAREY PRESIDENT 49.00 X 183796 0 14982 LAUREN HAUGHEY CFO 40.00 X 150731 0 13990 MELISSA DAVIES VP PROGRAMS 40.00 X 110209 0 12774 KELLY CURRY DIRECTOR OF HR 40.00 X 107985 0 12708 KIMBERLY LOCKETT ACCOUNTING MANAGER 40.00 X 102536 0 12544 MIKE KUHN DIRECTOR 40.00 X 94280 0 2828 ROBERT BURNS CHAIRMAN 5.00 X X 0 0 0 VANESSA HAUSWALD VICE-CHAIR 1.00 X X 0 0 0 TIM ROGERS TREASURER 1.00 X X 0 0 0 LINDSAY KRIETE SECRETARY 1.00 X X 0 0 0 KRISTEN DIEFFENBACH DIRECTOR 1.00 X 0 0 0 LEIGH KEATTS DIRECTOR 1.00 X 0 0 0 AUSTIN MCINERNY DIRECTOR (THRU OCT 2025) 1.00 X 0 0 0 TRACY PARADISE DIRECTOR 1.00 X 0 0 0 ERIC RUSSELL DIRECTOR 1.00 X 0 0 0 LISA SHER DIRECTOR 1.00 X 0 0 0 JIM WEDGE DIRECTOR 1.00 X 0 0 0 749537 0 69826 5 0 1 0 0 188630 3729648 112677 3918278 REGISTRATION REVENUE 711300 6187374 6187374 6187374 19492 19492 157719 84828 72891 72891 OTHER 900099 7350 7350 7350 10205385 6260265 0 26842 296800 296800 460607 359273 41455 59879 3731547 2910607 335839 485101 107332 83719 9660 13953 266746 208062 24007 34677 352985 275328 31769 45888 2963 2963 41659 41659 258101 180671 77430 57773 51418 6355 32684 9479 21244 1961 64557 58101 1291 5165 100549 100549 477757 472979 4778 PROGRAM EXPENSES 3212282 2987422 224860 PROGRAM OUTREACH 323189 287638 35551 CREDIT CARD/TRANSACTION 274501 274501 MISCELLANEOUS EXPENSES 161340 124173 11365 25802 88224 86999 1225 10311596 8493218 1026616 791762 3592609 3441184 796176 805624 150466 86499 37187 34254 3400 1015893 773904 227660 241989 4804098 4612950 191729 121500 100000 100000 162982 148274 454711 369774 X 3909639 3828208 439748 414968 4349387 4243176 4804098 4612950 -106211 0 X X 0 1 X 1 0 X 3835988 4227474 3447260 3713643 3918278 19142643 5060330 4758354 5105975 5698631 6345093 26968383 8896318 8985828 8553235 9412274 10263371 46111026 1490 3526 4595 9611 0 1490 3526 4595 9611 46101415 135 800 11233 29783 19492 61443 135 800 11233 29783 19492 61443 23690 16180 10646 7350 57866 8896453 9010318 8580648 9452703 10290213 46230335 0.99720 0.99750 0.00130 0.00110 X SCHEDULE A, PART III, LINE 12, EXPLANATION OF OTHER INCOME: OTHER REVENUE - 2022 AMOUNT: $ 23,690. 2023 AMOUNT: $ 16,180. 2024 AMOUNT: $ 10,646. 2025 AMOUNT: $ 7,350. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1015893 773904 241989 241989 LOAN PAYABLE 148274 148274 X PART X, LINE 2: ASC 740-10, ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES - UNDER APPLICABLE LAWS AND REGULATIONS, THE ASSOCIATION HAS BEEN DETERMINED TO BE EXEMPT FROM FEDERAL AND CALIFORNIA INCOME TAXES AS AN ORGANIZATION DESCRIBED IN SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. ACCORDINGLY, NO PROVISION FOR INCOME TAXES HAS BEEN RECORDED IN THESE CONSOLIDATED FINANCIAL STATEMENTS. THE PREPARATION OF FINANCIAL STATEMENTS IN CONFORMITY WITH ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA REQUIRES THE ASSOCIATION TO REPORT INFORMATION REGARDING ITS EXPOSURE TO VARIOUS TAX POSITIONS TAKEN BY THE ASSOCIATION. THE ASSOCIATION HAS DETERMINED WHETHER ANY TAX POSITIONS HAVE MET THE RECOGNITION THRESHOLD AND HAVE MEASURED THE EXPOSURE TO THOSE TAX POSITIONS. MANAGEMENT BELIEVES THAT THE ASSOCIATION HAS ADEQUATELY ADDRESSED ALL RELEVANT TAX POSITIONS AND THAT THERE ARE NO UNRECORDED TAX LIABILITIES. ANY INTEREST OR PENALTIES ASSESSED TO THE ASSOCIATION ARE RECORDED IN OPERATING EXPENSES. NO INTEREST OR PENALTIES FROM FEDERAL OR STATE TAX AUTHORITIES WERE RECORDED IN THE ACCOMPANYING CONSOLIDATED FINANCIAL STATEMENTS. 0 SCHOLARSHIPS 810 296800 0 N/A N/A X X X 0 0 0 0 0 0 0 0 0 AMANDA CAREY PRESIDENT 183796 0 0 0 0 0 5514 0 9468 0 198778 0 0 0 LAUREN HAUGHEY CFO 150731 0 0 0 0 0 4522 0 9468 0 164721 0 0 0 X 20756 FMV X EQUIPMENT 10 91921 FMV 0 0 0 0 PART I, COLUMN (B): THE ORGANIZATION IS REPORTING THE NUMBER OF CONTRIBUTIONS RECEIVED. FORM 990, PART VI, SECTION A, LINE 8B THERE ARE NO COMMITTEES WITH AUTHORITY TO ACT ON BEHALF OF THE GOVERNING BODY. FORM 990, PART VI, SECTION B, LINE 11B DRAFT COPY OF FORM 990 IS CIRCULATED FOR REVIEW AND APPROVAL. FORM 990, PART VI, SECTION B, LINE 12C NO DIRECTOR MAY VOTE UPON A MATTER COMING BEFORE THAT BODY IN WHICH HE OR SHE HAS A DIRECT FINANCIAL INTEREST. IMMEDIATELY UPON BECOMING AWARE THAT SUCH A CONFLICT MAY EXIST, A BOARD MEMBER MUST DISCLOSE THE EXISTENCE OF THE POTENTIAL CONFLICT TO THE REMAINING DIRECTORS, WITHDRAW FROM FURTHER DELIBERATION ON THE ISSUE, AND REFRAIN FROM VOTING ON THE MATTER. ANY SUCH DISCLOSURE AND WITHDRAWAL SHALL BE FULLY DOCUMENTED IN THE ORGANIZATION MINUTES. IN ADDITION, DIRECTORS AND OFFICERS OF THE CORPORATION MUST COMPLY WITH THE CORPORATION'S CONFLICT OF INTEREST POLICY. FORM 990, PART VI, SECTION B, LINE 15 COMPENSATION IS DETERMINED AND APPROVED BY THE BOARD OF DIRECTORS. THIS PROCESS IS COMPLETED ANNUALLY, AND WAS LAST COMPLETED IN 2025. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE UPON REQUEST. FORM 990, PART XII, LINE 2C: THE ORGANIZATION'S PROCESS FOR OVERSIGHT AND SELECTION OF AN INDEPENDENT ACCOUNT HASN'T CHANGED.