Central Oahu Baseball Association
Nonprofit profile at a glance
- EIN
- 820717314
- IRS 990-EZ coverage
- 2018–2018
- Forms available
- Form 990-EZ 2018
- Location
- Waipahu, HI, USA
- Phone
- 8082860583
- Rating
- 78
- Verdict
- SUPPORTED
- Rating confidence
- Moderate
- Sector
- Baseball, Softball
Reported finances
- Revenue
- $189,620
- Expenses
- $141,594
- Assets
- $96,418
- Liabilities
- $0
Source: IRS Form 990-EZ. Selected filing: tax year 2018. Amounts in USD.
Leadership & pay
4 people listed
Executive titles in this filing
- Adrian Pang Kee (President)
- Peter Nakagawa (Vice President)
People named in this filing
- Adrian Pang Kee (President)
- Peter Nakagawa (Vice President)
- Dawn Sugikawa (Secretary)
Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.
Source: IRS Form 990-EZ. Selected filing: tax year 2018. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
The corporation is organized exclusively for charitable, literary, or educational purposes under section 501(c)(3) of the internal revenue code of 1986. COBA is dedicated to providing young athletes with the opportunity to grow physically and mentally through the great sport of baseball. COBA is focused on providing an environment which fosters physical fitness, discipline, sportsmanship and community through baseball by offering youth players the opportunity to participate in community service events, mentorship programs, training programs as well as competitive and non-competitive baseball programs.
What it reported doing in 2018
In 2018 COBA was able to bring the the community together through year-round baseball programs servicing over 1,500 players from ages 4 - 16. This is accomplished through instructional seasons held in the summer and fall as well as competitive seasons held in the winter and spring. COBA also holds an annual Goodwill tournament for 8 year old players which brings together youth teams from all over the state of Hawaii. COBA also is honored to participate in the annual Champions league which provides baseball programs for children with special needs and disabilities.
Operating model
- Revenue model
- Earned-program. 100% of the money available for current operations came from fees and other program revenue.
- Distribution model
- Direct operator. The filing allocates 100% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.
The verdict
SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. Total assets are small relative to annual expenses; liquid coverage is unknown and the available information about grant readiness automatic revocation leaves an important question unanswered.
Rating breakdown
- Financial Efficiency: 84
- Transparency & Controls: 82
- Sustainability: 71
- Growth: NotEnoughData
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 74.7%; rating input score 75
- Program expense ratio: 100%; rating input score 100
Transparency & Controls
- Consistency checks: 100%; rating input score 100; 51st percentile among comparable filings
- Major donor itemization: Limited
Sustainability
- Operating margin: 25.3%; rating input score 83; 83rd percentile among comparable filings
- Total-asset coverage ratio: 0.68; rating input score 49; 49th percentile among comparable filings
- Liabilities to assets ratio: 0; rating input score 83; 83rd percentile among comparable filings
- Officer compensation ratio: 0%; rating input score 64; 64th percentile among comparable filings
Growth
- Program expense growth: Limited
- Revenue growth: Limited
- Asset growth: Limited
Details
- Where the money goes: 74.7% of revenue deployed · 100% of spending went to programs
- Governance: Filed governance answers
- Accomplishments: 1 filed program accomplishment · $142K in reported program spending
- Leadership: top reported pay $0 · 4 people listed
- Consistency: 9 of 9 current checks pass
- Schedules: 1 filed schedules
- Contacts: How to reach this organization
- Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
- People: Everyone the filings name, and which of them the filings identify by more than a name.
Key Signals
Signals prioritize questions for review. They are not findings of misconduct.
Grant-readiness screening is separate from the live rating, not a measure of program quality. Review the source records before making a grant decision.
- Moderate — Sustainability: Total-asset coverage ratio scored 49/100.
- High — Grant Readiness: Automatic revocation: this organization had its federal tax-exempt status automatically revoked.