Civic Intelligence

Oahu Babe Ruth League

990 • Fiscal year 2019 • EIN 46-1701036

Jan 01, 2019 to Dec 31, 2019 • Filed on May 31, 2020

94-348 Hokuala Street 117Mililani, HI 96789

(808) 478-7660

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

57th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2019 filings • 501(c)3 • <$500k nonprofits • Source year 2019

Liabilities / Revenue

57th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2019 filings • 501(c)3 • <$500k nonprofits • Source year 2019

Net Margin

70th percentile

15%

Higher net margin than 70% of similar nonprofits.

2019 filings • 501(c)3 • <$500k nonprofits • Source year 2019

Top Officer Pay

77th percentile

$0

Higher top officer pay than 77% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

2019 filings • 501(c)3 • <$500k nonprofits • Source year 2019

Asset Growth

79th percentile

32%

Faster asset growth than 79% of similar nonprofits.

2019 filings • 501(c)3 • <$500k nonprofits • Annualized from 2018 to 2019

Revenue Growth

65th percentile

12%

Faster revenue growth than 65% of similar nonprofits.

2019 filings • 501(c)3 • <$500k nonprofits • Annualized from 2018 to 2019

Assets

Up

$272,125

Up $66,311 (+32%) from 2018

Net Assets

Up

$272,125

Up $66,311 (+32%) from 2018

Liabilities

Flat

$0

Flat from 2018

Revenue

Up

$438,803

Up $48,181 (+12%) from 2018

Expenses

Down

$372,491

Down $10,624 (-2.8%) from 2018

Net Income

Up

$66,312

Up $58,805 (+783%) from 2018

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$300K$200K$100K$0Assets 2013: $221,754Liabilities 2013: $0Net Assets 2013: $221,7542013Assets 2014: $200,534Liabilities 2014: $0Net Assets 2014: $200,5342014Assets 2015: $182,033Liabilities 2015: $0Net Assets 2015: $182,0332015Assets 2016: $198,064Liabilities 2016: $0Net Assets 2016: $198,0642016Assets 2017: $198,309Liabilities 2017: $0Net Assets 2017: $198,3092017Assets 2018: $205,814Liabilities 2018: $0Net Assets 2018: $205,8142018Assets 2019: $272,125Liabilities 2019: $0Net Assets 2019: $272,1252019Assets 2020: $250,457Liabilities 2020: $0Net Assets 2020: $250,4572020Assets 2021: $279,803Liabilities 2021: $0Net Assets 2021: $279,8032021Assets 2022: $268,390Liabilities 2022: $0Net Assets 2022: $268,3902022Assets 2023: $257,989Net Assets 2023: $257,9892023Assets 2024: $119,241Net Assets 2024: $119,2412024

Highlighted filing

2019

Assets$272,125
Liabilities$0
Net Assets$272,125

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$600K$400K$200K$0-$200KRevenue 2013: $320,579Expenses 2013: $282,331Net Income 2013: $38,2482013Revenue 2014: $274,495Expenses 2014: $295,715Net Income 2014: -$21,2202014Revenue 2015: $316,353Expenses 2015: $334,854Net Income 2015: -$18,5012015Revenue 2016: $395,728Expenses 2016: $379,697Net Income 2016: $16,0312016Revenue 2017: $364,681Expenses 2017: $364,436Net Income 2017: $2452017Revenue 2018: $390,622Expenses 2018: $383,115Net Income 2018: $7,5072018Revenue 2019: $438,803Expenses 2019: $372,491Net Income 2019: $66,3122019Revenue 2020: $59,599Expenses 2020: $81,267Net Income 2020: -$21,6682020Revenue 2021: $146,644Expenses 2021: $117,298Net Income 2021: $29,3462021Revenue 2022: $203,977Expenses 2022: $215,390Net Income 2022: -$11,4132022Revenue 2023: $171,839Expenses 2023: $182,240Net Income 2023: -$10,4012023Revenue 2024: $133,250Expenses 2024: $271,998Net Income 2024: -$138,7482024

Highlighted filing

2019

Revenue$438,803
Expenses$372,491
Net Income$66,312
Jump To
Filing Snapshot
Filing Period
Jan 1, 2019 to Dec 31, 2019
Signed
May 31, 2020
Return Version
2019v5.1
Gross Receipts
$438,803
Mission and Program Overview

Mission

The oahu ruth babe 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 sportsmanship and teamwork.

Promote education and teamwork through basbball related activities. Plan & organize activities that promote sportsmanship & proper values in youth ages

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$205,814$272,125▲ $66,311
Savings and Temporary Cash Investments$0$0→ $0
Accounts Receivable$0$0→ $0
Other Notes and Loans Receivable, Net$0$0→ $0
Pledges and Grants Receivable$0$0→ $0
Receivable From Disqualified Prsn$0$0→ $0
Receivables From Officers Etc$0$0→ $0
Investments Other Securities$0$0→ $0
Investments Program Related$0$0→ $0
Investments in Publicly Traded Securities$0$0→ $0
Land, Buildings, and Equipment, Net$0$0→ $0
Intangible Assets$0$0→ $0
Inventories for Sale or Use$0$0→ $0
Loans From Officers Directors$0$0→ $0
Prepaid Expenses and Deferred Charges$0$0→ $0
Total Assets$205,814$272,125▲ $66,311
Other Assets Total$0$0→ $0
Liabilities
Accounts Payable and Accrued Expenses$0$0→ $0
Grants Payable$0$0→ $0
Mortgage Notes Payable Secured by Investment Property$0$0→ $0
Unsecured Notes Loans Payable$0$0→ $0
Other Liabilities$0$0→ $0
Deferred Revenue$0$0→ $0
Escrow Account Liability$0$0→ $0
Tax Exempt Bond Liabilities$0$0→ $0
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$205,814$272,125▲ $66,311
Net Assets With Donor Restrictions$0$0→ $0
Total Net Assets Fund Balance$205,814$272,125▲ $66,311
Total Liabilities and Net Assets / Fund Balance$205,814$272,125▲ $66,311
Compensation and Service Providers

Board Members and Trustees

NameTitle
Darren UekiDirector
Glenn Ah SamDirector
James KoishigawaDirector
Revenue and Support

Revenue Composition

Contributions and Grants
$27,731
Program Service Revenue
$411,072
Investment Income
$0
Other Revenue
$0
All Other Contributions
$27,731
Change in Net Assets
$66,312
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$372,491
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Other$136,046--$136,046
Travel$82,943--$82,943
All Other Expenses$74,207$300-$74,507
Occupancy$44,203$990-$45,193
Insurance-$16,807-$16,807
Other Expenses$7,112$0$0$7,112
Fees for Services Accounting-$2,099-$2,099
Total Functional Expenses$346,076$26,415$0$372,491
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$0
Fundraising Gross Income$0
Gaming Direct Expenses$0
Gaming Gross Income$0
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Loans from Officers, Directors, Trustees, and Key Employees$0$0→ $0
Receivables from Disqualified Persons$0$0→ $0
Receivables from Officers, Directors, Trustees, and Key Employees$0$0→ $0
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No
Filing and Contact Details

Filer

Filer Name
Oahu Babe Ruth League
EIN
46-1701036
In Care Of
% GLENN AH SAM
Phone
8084787660
Address
94-348 HOKUALA STREET 117, MILILANI, HI 96789

Signing Officer

Name
Glenn Ah Sam
Title
Officer
Phone
8084787660
Signed
2020-05-31
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Glenn Ah Sam
Formed
2012
Legal Domicile
Hi
Voting Board Members
3
Independent Board Members
2
Employees
0
Volunteers
120

Preparer

Firm
Mc Group Hawaii Inc
Address
PO BOX 62030, HONOLULU, HI 96839
Preparer
Gary Y Miyashiro
Phone
8089885757
Supplemental Narrative

Additional Explanations

Review of Tax Filings

Form 990 is prepared by the cpa firm based on the information provided by organization. A draft of form 990 is prepared and provided to officers of the organization for review and approval of all information included in form 990

Policies

Organization made its governing documents by officers and trustees in a prior year and is reviewed by officers if any changes are made to its documents. Financial information is provided to the public via a public inspection copy of the 990 provided by the organization.

Part XI - Line 9 - Other Changes

ROUNDING ERROR OF $1.00

Form 990 Part IX Line 11G

Description:umpire fees total fees:136046

Form 990 Part IX Line 24 - Other Expenses

Description:banquet ceremony total expenses:6969 program services:6969 management and general:fundraising:

Form 990 Part IX Line 24 - Other Expenses

Description:equipment rental total expenses:3419 program services:3419 management and general:fundraising:

Form 990 Part IX Line 24 - Other Expenses

Description:field maintenance total expenses:39543 program services:39543 management and general:fundraising:

Form 990 Part IX Line 24 - Other Expenses

Description:merchant fees total expenses:5181 program services:5181 management and general:fundraising:

Form 990 Part IX Line 24 - Other Expenses

Description:supplies total expenses:19395 program services:19095 management and general:300 fundraising:

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IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0390622
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0364436
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0395728
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0189852
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt01779441
IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/TotalAmt00
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt00
IRS990ScheduleA/OtherIncome170Grp/TotalAmt00
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IRS990ScheduleA/PublicSupportPY170Pct00.93237
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IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0189852
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0FORM 990 IS PREPARED BY THE CPA FIRM BASED ON THE INFORMATION PROVIDED BY ORGANIZATION. A DRAFT OF FORM 990 IS PREPARED AND PROVIDED TO OFFICERS OF THE ORGANIZATION FOR REVIEW AND APPROVAL OF ALL INFORMATION INCLUDED IN FORM 990
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1ORGANIZATION MADE ITS GOVERNING DOCUMENTS BY OFFICERS AND TRUSTEES IN A PRIOR YEAR AND IS REVIEWED BY OFFICERS IF ANY CHANGES ARE MADE TO ITS DOCUMENTS. FINANCIAL INFORMATION IS PROVIDED TO THE PUBLIC VIA A PUBLIC INSPECTION COPY OF THE 990 PROVIDED BY THE ORGANIZATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2ROUNDING ERROR OF $1.00
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3DESCRIPTION:UMPIRE FEES TOTAL FEES:136046
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4DESCRIPTION:BANQUET CEREMONY TOTAL EXPENSES:6969 PROGRAM SERVICES:6969 MANAGEMENT AND GENERAL:FUNDRAISING:
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5DESCRIPTION:EQUIPMENT RENTAL TOTAL EXPENSES:3419 PROGRAM SERVICES:3419 MANAGEMENT AND GENERAL:FUNDRAISING:
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6DESCRIPTION:FIELD MAINTENANCE TOTAL EXPENSES:39543 PROGRAM SERVICES:39543 MANAGEMENT AND GENERAL:FUNDRAISING:
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7DESCRIPTION:MERCHANT FEES TOTAL EXPENSES:5181 PROGRAM SERVICES:5181 MANAGEMENT AND GENERAL:FUNDRAISING:
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8DESCRIPTION:SUPPLIES TOTAL EXPENSES:19395 PROGRAM SERVICES:19095 MANAGEMENT AND GENERAL:300 FUNDRAISING:
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0REVIEW OF TAX FILINGS
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1POLICIES
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2PART XI - LINE 9 - OTHER CHANGES
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990 PART IX LINE 11G
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990 PART IX LINE 24 - OTHER EXPENSES
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990 PART IX LINE 24 - OTHER EXPENSES
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990 PART IX LINE 24 - OTHER EXPENSES
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7FORM 990 PART IX LINE 24 - OTHER EXPENSES
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8FORM 990 PART IX LINE 24 - OTHER EXPENSES
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IRS990/TotalProgramServiceRevenueAmt0411072
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IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0438803
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IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0272125
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IRS990/USAddress/StateAbbreviationCd0HI
IRS990/USAddress/ZIPCd096789
IRS990/VotingMembersGoverningBodyCnt03
IRS990/VotingMembersIndependentCnt02
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ReturnHeader/BuildTS02020-11-19 02:30:22Z
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ReturnHeader/BusinessOfficerGrp/SignatureDt02020-05-31
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0OAHU BABE RUTH LEAGUE
ReturnHeader/Filer/BusinessNameControlTxt0OAHU
ReturnHeader/Filer/EIN0461701036
ReturnHeader/Filer/InCareOfNm0% GLENN AH SAM
ReturnHeader/Filer/PhoneNum08084787660
ReturnHeader/Filer/USAddress/AddressLine1Txt094-348 HOKUALA STREET 117
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ReturnHeader/FilingSecurityInformation/FederalOriginalSubmissionIdDt02020-07-30
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt072.235.214.168
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0MC GROUP HAWAII INC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0PO BOX 62030
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0HONOLULU
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0HI
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd096839
ReturnHeader/PreparerPersonGrp/PhoneNum08089885757
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0GARY Y MIYASHIRO

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