Oahu Babe Ruth League
Nonprofit profile at a glance
- EIN
- 461701036
- IRS 990-EZ coverage
- 2020–2024
- Forms available
- Form 990 2022, Form 990-EZ 2024
- Location
- Mililani, HI, USA
- Phone
- 8082866531
- Rating
- 82
- Verdict
- STRONG
- Rating confidence
- Moderate
- Sector
- Baseball, Softball
Reported finances
- Revenue
- $133,250
- Expenses
- $271,998
- Assets
- $119,241
Source: IRS Form 990-EZ. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
2 people listed
Executive titles in this filing
- JAMES KOISHIGAWA (PRESIDENT)
People named in this filing
- JAMES KOISHIGAWA (PRESIDENT)
- DARREN UEKI (VICE PRESIDE)
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 2024. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
The oahu babe ruth league organization is organized to educate oahu youth on the rules of baseball and/or softball, how to play the game of baseball and/or softball, as well as teaching good sportmanship and teamwork.
What it reported doing in 2024
Coordination and operations of youth baseball games and programs both locally and abroad.
Operating model
- Revenue model
- Earned-program. 73% 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
STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Expenses are high relative to revenue and revenue has declined or grown slowly.
Rating breakdown
- Financial Efficiency: 97
- Transparency & Controls: 73
- Sustainability: 17
- Growth: 60
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 100%; rating input score 100
- Program expense ratio: 91%; rating input score 91
Transparency & Controls
- Consistency checks: 88.9%; rating input score 89; 1st percentile among comparable filings
- Major donor itemization: Limited
Sustainability
- Operating margin: -104.1%; rating input score 0; 0th percentile among comparable filings
- Total-asset coverage ratio: 0.44; rating input score 34; 34th percentile among comparable filings
- Liabilities to assets ratio: Limited
- Officer compensation ratio: 0%; rating input score 63; 63rd percentile among comparable filings
Growth
- Program expense growth: 30.5% per year; rating input score 100; 84th percentile among comparable filings
- Revenue growth: -7.7% per year; rating input score 0; 6th percentile among comparable filings
- Asset growth: 1% per year; rating input score 100; 31st percentile among comparable filings
Details
- Where the money goes: 100% of revenue deployed · 91% of spending went to programs
- Governance: Filed governance answers
- Accomplishments: 1 filed program accomplishment · $247K in reported program spending
- Leadership: top reported pay $0 · 2 people listed
- Consistency: 7 of 7 current checks pass
- Schedules: 2 filed schedules
- Filing history: 4 filing years from 2020 to 2024
- 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.
- High — Sustainability: Operating margin scored 0/100.
- High — Growth: Revenue growth scored 0/100.
- Moderate — Sustainability: Total-asset coverage ratio scored 34/100.