My HS association is $80. Gets us a rulebook, and a banquette at the end of the season with some decent door prizes. 😏
Couldn't tell you what the rest is used for.
The state grabs another $60 from us, which gets us nothing more than a background check, and a poorly written test each year. I think the state pays the Arbiter bill as well.
We don't have high school assigning fees, so there's that.
Bottom line, it's $140 of expenses for tax purposes.