Civic Intelligence

Aloha Basketball Officials Association

EIN 46-3528067 • 501(c)3 • Honolulu, HI

Profile

provide quality officiating services to leagues and organizations in Hawaii that help young athletes develop

240 Panio StHonolulu, HI 96821

n/A

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

59th percentile

0.00x

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

501(c)3 • <$500k nonprofits • Source year 2023

Liabilities / Revenue

61st percentile

0.00x

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

501(c)3 • <$500k nonprofits • Source year 2023

Net Margin

44th percentile

-0.3%

Higher net margin than 44% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2023

Top Officer Pay

84th percentile

$0

Higher top officer pay than 84% of similar nonprofits.

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

501(c)3 • <$500k nonprofits • Source year 2020

Asset Growth

49th percentile

-2.2%

Faster asset growth than 49% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2022 to 2023

Revenue Growth

28th percentile

-26%

Faster revenue growth than 28% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2022 to 2023

Balance Sheet
Liabilities / Assets59th percentile

Assets

Up

$9,270

Up $2,084 (+29%) from 2023

Liabilities

-

No earlier filing loaded for comparison.

Net Assets

$9,270

No earlier filing loaded for comparison.

Operations
Liabilities / Revenue61st percentileNet Margin44th percentile

Revenue

Down

$55,475

Down $7,265 (-12%) from 2023

Expenses

Down

$53,391

Down $9,507 (-15%) from 2023

Net Income

Up

$2,084

Up $2,242 (+1419%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth49th percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

$10K$5.0K$0Assets 2014: $2,558Net Assets 2014: $2,5582014Assets 2015: $3,069Net Assets 2015: $3,0692015Assets 2016: $4,820Net Assets 2016: $4,8202016Assets 2018: $2,674Net Assets 2018: $2,6742018Assets 2019: $7,213Net Assets 2019: $7,2132019Assets 2020: $6,592Net Assets 2020: $6,5922020Assets 2021: $7,155Net Assets 2021: $7,1552021Assets 2022: $7,344Net Assets 2022: $7,3442022Assets 2023: $7,186Liabilities 2023: $02023Assets 2024: $9,270Net Assets 2024: $9,2702024

Highlighted filing

2024

Assets$9,270
Liabilities-
Net Assets$9,270
Open 2024 Filing

Operations Trend

Revenue Growth28th percentile

Revenue, expenses, and net income by year, with the latest filing highlighted.

$150K$100K$50K$0-$50KRevenue 2014: $27,924Expenses 2014: $27,866Net Income 2014: $582014Revenue 2015: $85,340Expenses 2015: $84,829Net Income 2015: $5112015Revenue 2016: $112,500Expenses 2016: $110,749Net Income 2016: $1,7512016Revenue 2018: $119,290Expenses 2018: $119,333Net Income 2018: -$432018Revenue 2019: $112,500Expenses 2019: $107,961Net Income 2019: $4,5392019Revenue 2020: $4,100Expenses 2020: $4,721Net Income 2020: -$6212020Revenue 2021: $42,575Expenses 2021: $42,012Net Income 2021: $5632021Revenue 2022: $84,620Expenses 2022: $84,431Net Income 2022: $1892022Revenue 2023: $62,740Expenses 2023: $62,898Net Income 2023: -$1582023Revenue 2024: $55,475Expenses 2024: $53,391Net Income 2024: $2,0842024

Highlighted filing

2024

Revenue$55,475
Expenses$53,391
Net Income$2,084
Open 2024 Filing

Filings

Most recent year

2024 • Form 990EZXML pending. An XML filing is linked for this year, but detailed extraction is still pending.

Open filing
Assets
$9,270
Liabilities
-
Net assets
$9,270
Revenue
$55,475
Expenses
$53,391
Net income
$2,084
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.09$0.09$0.55$0.53$0.02
2023Summary only. Only limited summary data is available for this year.$0.07$0.00$0.63$0.63$0.00
2022Detailed filing. Detailed filing data is available for this year.$0.07$0.07$0.85$0.84$0.00
2021Detailed filing. Detailed filing data is available for this year.$0.07$0.07$0.43$0.42$0.01
2020Detailed filing. Detailed filing data is available for this year.$0.07$0.07$0.04$0.05$0.01
2019Detailed filing. Detailed filing data is available for this year.$0.07$0.07$1.13$1.08$0.05
2018Detailed filing. Detailed filing data is available for this year.$0.03$0.03$1.19$1.19$0.00
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.05$0.05$1.13$1.11$0.02
2015Detailed filing. Detailed filing data is available for this year.$0.03$0.03$0.85$0.85$0.01
2014Detailed filing. Detailed filing data is available for this year.$0.03$0.03$0.28$0.28$0.00
Latest Detailed Filing

The latest 2024 filing currently has linked XML that has not been fully parsed yet. Showing the latest detailed filing from 2022 below.

Jump To
Filing Snapshot
Filing Period
Jan 1, 2022 to Dec 31, 2022
Signed
Apr 17, 2023
Return Version
2022v5.0
Gross Receipts
$84,620
Mission and Program Overview

Mission

provide quality officiating services to leagues and organizations in Hawaii that help young athletes develop

Program Services

DescriptionGrantsExpenses
provide quality officiating services to youth basketball leagues in Hawaii$0$84,431
Compensation and Service Providers
Top Officer Pay84th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Eric MoralesPresident-$0--
Ari DanielsVice President-$0--
Rod SuzukiSecretary-$0--
Scott TakemotoDirector-$0--
Charles MartinDirector-$0--
Filing and Contact Details

Filer

Filer Name
Aloha Basketball Officials Association
EIN
46-3528067
Phone
8083775590
Address
240 Panio St, Honolulu, HI 96821

Signing Officer

Name
Charles Martin
Title
Director
Phone
8083775590
Signed
2023-04-17
Discuss with paid preparer
Yes

Preparer

Firm
Gerald Y Ushijima CPA
Address
1110 UNIVERSITY AVE STE 508, HONOLULU, HI 96826
Preparer
Gregory Ushijima
Phone
8089495588
Supplemental Narrative

Additional Explanations

Form 990EZ, Part I, Line 16

“insurance for officials 325.”

Form 990EZ, Part I, Line 16

“equipment/supplies 897.”

Form 990EZ, Part I, Line 16

“computer fee 400.”

Form 990EZ, Part I, Line 16

“postage 25.”

Form 990EZ, Part I, Line 16

“Depreciation 24.”

Form 990EZ, Part II, Line 24

“other receivable 6727. 6727.”

Form 990EZ, Part II, Line 26

“Accounts payable”

Raw XML Appendix174 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

Path#Value
IRS990EZ/ActivitiesNotPreviouslyRptInd0false
IRS990EZ/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt0Gerald Y Ushijima CPA
IRS990EZ/BooksInCareOfDetail/PhoneNum08089495588
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt01110 University Ave Suite 508
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0Honolulu
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0HI
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd096826
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt0428
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt0617
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
IRS990EZ/ContributionsGiftsGrantsEtcAmt00
IRS990EZ/CostOfGoodsSoldAmt00
IRS990EZ/CostOrOtherBasisExpenseSaleAmt00
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/EngagedInExcessBenefitTransInd0false
IRS990EZ/ExcessOrDeficitForYearAmt0189
IRS990EZ/FiledScheduleAInd0true
IRS990EZ/ForeignFinancialAccountInd0false
IRS990EZ/ForeignOfficeInd0false
IRS990EZ/Form1120PolFiledInd0false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt07155
IRS990EZ/Form990TotalAssetsGrp/EOYAmt07344
IRS990EZ/FundraisingGrossIncomeAmt00
IRS990EZ/GainOrLossFromSaleOfAssetsAmt00
IRS990EZ/GrossProfitLossSlsOfInvntryAmt00
IRS990EZ/GrossReceiptsAmt084620
IRS990EZ/GrossReceiptsForPublicUseAmt00
IRS990EZ/InfoInScheduleOPartIIInd0X
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/InitiationFeesAndCapContriAmt00
IRS990EZ/InvestmentIncomeAmt00
IRS990EZ/LobbyingActivitiesInd0false
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MembershipDuesAmt00
IRS990EZ/MethodOfAccountingAccrualInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt07155
IRS990EZ/NetAssetsOrFundBalancesEOYAmt07344
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt07155
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt07344
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt04.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt14.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt24.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt34.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt44.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt40
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt40
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt40
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0Eric Morales
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1Ari Daniels
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2Rod Suzuki
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm3Scott Takemoto
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm4Charles Martin
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0President
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1Vice President
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2Secretary
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt3Director
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt4Director
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501c3Ind0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherAssetsTotalDetail/BOYAmt06727
IRS990EZ/OtherAssetsTotalDetail/EOYAmt06727
IRS990EZ/OtherExpensesTotalAmt01671
IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt0NONE
IRS990EZ/PartVIOfCompOfHghstPdEmplTxt0NONE
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0provide quality officiating services to leagues and organizations in Hawaii that help young athletes develop
IRS990EZ/ProgramServiceRevenueAmt084620
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0provide quality officiating services to youth basketball leagues in Hawaii
IRS990EZ/ProgramSrvcAccomplishmentGrp/GrantsAndAllocationsAmt00
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt084431
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/SalariesOtherCompEmplBnftAmt082760
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SchoolOperatingInd0false
IRS990EZ/SpecialEventsDirectExpensesAmt00
IRS990EZ/SpecialEventsNetIncomeLossAmt00
IRS990EZ/StatesWhereCopyOfReturnIsFldCd0HI
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TotalExpensesAmt084431
IRS990EZ/TotalProgramServiceExpensesAmt084431
IRS990EZ/TotalRevenueAmt084620
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990EZ/WebsiteAddressTxt0N/A
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt00
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt042575
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt04100
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt0112500
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt0159175
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt00
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/TotalAmt00
IRS990ScheduleA/InvestmentIncomeCYPct00.00000
IRS990ScheduleA/InvestmentIncomePYPct00.00000
IRS990ScheduleA/OtherSupportSumAmt00
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00
IRS990ScheduleA/PublicSupportCY509Pct01.00000
IRS990ScheduleA/PublicSupportPY509Pct01.00000
IRS990ScheduleA/PublicSupportTotal509Amt0159175
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt00
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt00
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft509Grp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt042575
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt04100
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0112500
IRS990ScheduleA/Total509Grp/TotalAmt0159175
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt0159175
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0insurance for officials 325.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1equipment/supplies 897.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2computer fee 400.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3postage 25.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4Depreciation 24.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5other receivable 6727. 6727.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6Accounts payable
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990EZ, Part I, Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990EZ, Part I, Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990EZ, Part I, Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990EZ, Part I, Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990EZ, Part I, Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990EZ, Part II, Line 24
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Form 990EZ, Part II, Line 26
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/AuthenticationAssuranceLevelCd0AAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/FederatedAssuranceLevelCd0FAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/IdentityAssuranceLevelCd0IAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/TrustedCustomerCd03
ReturnHeader/BuildTS02023-04-26 12:10:37Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0Charles Martin
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Director
ReturnHeader/BusinessOfficerGrp/PhoneNum08083775590
ReturnHeader/BusinessOfficerGrp/SignatureDt02023-04-17
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0Aloha Basketball Officials Association
ReturnHeader/Filer/BusinessNameControlTxt0ALOH
ReturnHeader/Filer/EIN0463528067
ReturnHeader/Filer/PhoneNum08083775590
ReturnHeader/Filer/USAddress/AddressLine1Txt0240 Panio St
ReturnHeader/Filer/USAddress/CityNm0Honolulu
ReturnHeader/Filer/USAddress/StateAbbreviationCd0HI
ReturnHeader/Filer/USAddress/ZIPCd096821
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0990230347
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0GERALD Y USHIJIMA CPA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt01110 UNIVERSITY AVE STE 508
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0HONOLULU
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0HI
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd096826
ReturnHeader/PreparerPersonGrp/PhoneNum08089495588
ReturnHeader/PreparerPersonGrp/PreparationDt02023-05-10
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Gregory Ushijima
ReturnHeader/ReturnTs02023-05-10T16:25:08-07:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0Charles
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0Martin
ReturnHeader/TaxPeriodBeginDt02022-01-01
ReturnHeader/TaxPeriodEndDt02022-12-31
ReturnHeader/TaxYr02022

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