Oceansides Finest Basketball Club

Nonprofit profile at a glance

EIN
863919589
IRS 990-EZ coverage
2022–2025
Forms available
Form 990-EZ 2025, Form 990-N 2021
Location
Oceanside, CA, USA
Phone
7608016627
Rating
98
Verdict
STRONG
Rating confidence
Moderate
Sector
Human Services

Reported finances

Revenue
$117,236
Expenses
$101,865
Assets
$66,712
Liabilities
$0

Source: IRS Form 990-EZ. Selected filing: tax year 2025. Amounts in USD.

Leadership & pay

3 people listed

Executive titles in this filing

  • Donal Yasukochi (Chief Executive Officer)

People named in this filing

  • Donal Yasukochi (Chief Executive Officer)
  • Taeao Eteuini (Secretary)
  • Jordan Inabnit (Chief Financial Officer)

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 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

The purpose of this organization is to serve the community by teaching the local youth the fundamental skills of basketball, while instilling values such as character, team work, discipline, and sportsmanship, in recreational and competitive environments.

What it reported doing in 2025

The organization held it's weekly practices throughout the year, providing a safe place for youth to learn about and develop basketball and other skills. The organization also competed in a number of basketball tournaments throughout the year.

Operating model

Revenue model
Donor-supported. 73% of the money available for current operations came from contributions and gifts.
Distribution model
Cannot be determined from the filing. The filing does not provide enough consistent spending detail to tell whether the nonprofit works directly or through others.

The verdict

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Some filed totals do not add up and total assets are small relative to annual expenses; liquid coverage is unknown.

Rating breakdown

  • Financial Efficiency: 100
  • Transparency & Controls: 100
  • Sustainability: 58
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 100%; rating input score 100

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 52nd percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100

Sustainability

  • Operating margin: 13.1%; rating input score 61; 61st percentile among comparable filings
  • Total-asset coverage ratio: 0.65; rating input score 46; 46th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 74; 74th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 63; 63rd percentile among comparable filings

Growth

  • Program expense growth: 50.2% per year; rating input score 100; 91st percentile among comparable filings
  • Revenue growth: 13.1% per year; rating input score 100; 72nd percentile among comparable filings
  • Asset growth: 4% per year; rating input score 100; 39th percentile among comparable filings

Details

  • Where the money goes: 100% of revenue deployed · 100% of spending went to programs
  • Governance: Filed governance answers
  • Accomplishments: 1 filed program accomplishment · $136K in reported program spending
  • Leadership: top reported pay $0 · 3 people listed
  • Consistency: 8 of 9 current checks pass · 1 finding to review
  • Schedules: 4 filed schedules
  • Filing history: 4 filing years from 2022 to 2025
  • 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.

  • Moderate — Transparency & Controls: Part III program expenses within total did not reconcile in the filed values.
  • Moderate — Sustainability: Total-asset coverage ratio scored 46/100.