Civic Intelligence

Oahc Inc.

EIN 88-1329232 • 501(c)3 • Columbus, OH

Pub. 78 Eligible

Profile

To assist with the restructuring and simplification of the youth ice hockey model in central ohio, with the goal of maximizing growth and retention. To provide a positive and organized ice hockey experience for youth hockey players and their families focused on health, recreation and learning.

200 West Nationwide BlvdColumbus, OH 43215

bluejacketshockeyleague.com

Siviq Scores

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

Liabilities / Assets

92nd percentile

0.87x

Higher debt load relative to assets than 92% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2023

Liabilities / Revenue

89th percentile

0.64x

Higher debt load relative to revenue than 89% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2023

Net Margin

67th percentile

15%

Higher net margin than 67% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2023

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

94th percentile

94%

Faster asset growth than 94% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Annualized from 2022 to 2023

Revenue Growth

96th percentile

182%

Faster revenue growth than 96% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Annualized from 2022 to 2023

Assets

Up

$1,273,874

Up $545,897 (+75%) from 2024

Liabilities

Up

$1,182,978

Up $556,990 (+89%) from 2024

Net Assets

Down

$90,896

Down $11,093 (-11%) from 2024

Revenue

Up

$1,220,188

Up $109,577 (+9.9%) from 2024

Expenses

Up

$1,231,281

Up $154,078 (+14%) from 2024

Net Income

Down

-$11,093

Down $44,501 (-133%) from 2024

Trend Graphs

Balance Sheet Trend

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

$1.5M$1.0M$500K$0-$500KAssets 2022: $261,414Liabilities 2022: $294,977Net Assets 2022: -$33,5632022Assets 2023: $508,271Liabilities 2023: $439,690Net Assets 2023: $68,5812023Assets 2024: $727,977Liabilities 2024: $625,988Net Assets 2024: $101,9892024Assets 2025: $1,273,874Liabilities 2025: $1,182,978Net Assets 2025: $90,8962025

Highlighted filing

2025

Assets$1,273,874
Liabilities$1,182,978
Net Assets$90,896

Operations Trend

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

$1.5M$1.0M$500K$0-$500KRevenue 2022: $242,794Expenses 2022: $276,357Net Income 2022: -$33,5632022Revenue 2023: $685,295Expenses 2023: $583,151Net Income 2023: $102,1442023Revenue 2024: $1,110,611Expenses 2024: $1,077,203Net Income 2024: $33,4082024Revenue 2025: $1,220,188Expenses 2025: $1,231,281Net Income 2025: -$11,0932025

Highlighted filing

2025

Revenue$1,220,188
Expenses$1,231,281
Net Income-$11,093

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2025 to Dec 31, 2025
Signed
Apr 16, 2026
Return Version
2025v4.1
Gross Receipts
$1,220,188
Mission and Program Overview

Mission

To assist with the restructuring and simplification of the youth ice hockey model in central ohio, with the goal of maximizing growth and retention. To provide a positive and organized ice hockey experience for youth hockey players and their families focused on health, recreation and learning.

Youth hockey program, focusing on player development, sportsmanship and positive values

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$689,550$1,238,021▲ $548,471
Land, Buildings, and Equipment, Net$33,992$28,662▼ $5,330
Prepaid Expenses and Deferred Charges$4,435$7,191▲ $2,756
Total Assets$727,977$1,273,874▲ $545,897
Liabilities
Deferred Revenue$591,126$838,494▲ $247,368
Accounts Payable and Accrued Expenses$34,862$344,484▲ $309,622
Total Liabilities$625,988$1,182,978▲ $556,990
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$101,989$90,896▼ $11,093
Total Net Assets Fund Balance$101,989$90,896▼ $11,093
Total Liabilities and Net Assets / Fund Balance$727,977$1,273,874▲ $545,897

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$28,662$18,824$47,486
Compensation and Service Providers

Board Members and Trustees

NameTitle
Jd KershawDirector
Kathryn DobbsDirector
David CarusoExecutive Director
Wendy HerbTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$1,220,188
Investment Income
$0
Other Revenue
$0
Change in Net Assets
$-11,093
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$912,595
Salaries, Compensation, and Employee Benefits$294,830
Grants and Similar Amounts Paid$23,856
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$168,396--$168,396
Current Officers, Directors, Trustees, and Key Employees$126,434--$126,434
Fees for Services Other$57,870--$57,870
All Other Expenses$23,523--$23,523
Grants to Domestic Individuals$19,896--$19,896
Information Technology$19,069--$19,069
Advertising$16,918--$16,918
Travel$13,726--$13,726
Insurance$11,630--$11,630
Other Expenses$11,502--$11,502
Depreciation Depletion$5,330--$5,330
Grants to Domestic Orgs$3,960--$3,960
Fees for Services Accounting$2,826--$2,826
Office Expenses$750--$750
Total Functional Expenses$1,231,281$0$0$1,231,281
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
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
CEO compensation reviewed
No
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 6

Jmac, inc. Is the sole member of oahc, inc.

Form 990, Part VI, Section A, Line 7A

Jmac, inc. Is the sole member of oahc, inc. With the authority to elect oahc, inc's board of directors.

Form 990, Part VI, Section A, Line 8B

The organization does not have any committees with the authority to act on behalf of the board of directors.

Form 990, Part VI, Section B, Line 11B

The 990 is reviewed by the treasurer and shared with the entire board prior to filing.

Form 990, Part VI, Section C, Line 19

The organization makes its governing documents, conflict of interest policy and financial statements available to the public upon request.

Filing and Contact Details

Filer

Filer Name
Oahc Inc
EIN
88-1329232
Phone
6142463381
Address
200 WEST NATIONWIDE BLVD, COLUMBUS, OH 43215
Doing Business As
Blue Jackets Hockey League

Signing Officer

Name
David M Caruso Jr
Title
Executive Director
Phone
6142463381
Signed
2026-04-16
Discuss with paid preparer
Yes

Organization Details

Principal Officer
David M Caruso Jr
Formed
2022
Legal Domicile
Oh
Voting Board Members
3
Independent Board Members
3
Employees
0
Volunteers
453

Preparer

Firm
Gbq Partners LLC
Address
230 WEST STREET SUITE 700, COLUMBUS, OH 43215
Preparer
Tamar Plotzker
Phone
6142211120
Supplemental Narrative

Additional Explanations

FORM 990, PART V, LINE 2A AND 2B:

The organization reimburses colhoc lp, a related organization, for wages paid. Colhoc lp files all the necessary payroll forms, including forms w-2 related to these wages.

Raw XML AppendixShowing 400 of 427 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.

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IRS990ScheduleI/SupplementalInformationDetail/ExplanationTxt0OUR SCHOLARSHIP PROCESS STARTS WITH A BASELINE FRAMEWORK USING A HOUSEHOLD INCOME SLIDING SCALE AS A GUIDE, NOT A STRICT RULE. EACH APPLICANT IS ASKED TO PROVIDE HOUSEHOLD INCOME, NUMBER OF PARTICIPANTS IN THE HOUSEHOLD, AND A WRITTEN EXPLANATION OF FINANCIAL NEED, INCLUDING ANY EXTENUATING CIRCUMSTANCES. IN OUR REVIEW, WE CONSIDER THE ORIGINAL AMOUNT REQUESTED, OVERALL HOUSEHOLD FINANCIAL PICTURE, AND FACTORS SUCH AS JOB LOSS, MEDICAL SITUATIONS, OR OTHER HARDSHIPS THAT MAY NOT BE FULLY REFLECTED IN INCOME ALONE. WE ALSO TAKE INTO ACCOUNT FAMILY DYNAMICS SUCH AS MULTIPLE PLAYERS PARTICIPATING IN THE PROGRAM. BASED ON THIS REVIEW, AWARDS ARE OFTEN ADJUSTED FROM THE BASELINE SCALE TO BETTER REFLECT TRUE NEED. ALL APPLICATIONS AND AWARD DETERMINATIONS ARE DOCUMENTED AND RETAINED TO ENSURE CONSISTENCY, TRANSPARENCY, AND ACCOUNTABILITY.
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IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt033946
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt0120
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0DAVID CARUSO
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0EXECUTIVE DIRECTOR
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt0153474
IRS990ScheduleJ/SeverancePaymentInd00
IRS990ScheduleJ/SupplementalNonqualRtrPlanInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION REIMBURSES COLHOC LP, A RELATED ORGANIZATION, FOR WAGES PAID. COLHOC LP FILES ALL THE NECESSARY PAYROLL FORMS, INCLUDING FORMS W-2 RELATED TO THESE WAGES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1JMAC, INC. IS THE SOLE MEMBER OF OAHC, INC.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2JMAC, INC. IS THE SOLE MEMBER OF OAHC, INC. WITH THE AUTHORITY TO ELECT OAHC, INC'S BOARD OF DIRECTORS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE ORGANIZATION DOES NOT HAVE ANY COMMITTEES WITH THE AUTHORITY TO ACT ON BEHALF OF THE BOARD OF DIRECTORS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE 990 IS REVIEWED BY THE TREASURER AND SHARED WITH THE ENTIRE BOARD PRIOR TO FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART V, LINE 2A AND 2B:
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION A, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION A, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION A, LINE 8B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleR/AssetExchangeInd00
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd00
IRS990ScheduleR/AssetSaleToOtherOrgInd00
IRS990ScheduleR/DivRelatedOrganizationInd00
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd00
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd00
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/ControlledOrganizationInd00
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/DirectControllingNACd0N/A
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/EIN0310981458
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/EntityTypeTxt0C
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/LegalDomicileStateCd0OH
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/PrimaryActivitiesTxt0HOLDING COMPANY
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt0JMAC INC
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/USAddress/AddressLine1Txt0200 WEST NATIONWIDE BLVD
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/USAddress/CityNm0COLUMBUS
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/USAddress/StateAbbreviationCd0OH
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/USAddress/ZIPCd043215
IRS990ScheduleR/IdRelatedOrgTxblPartnershipGrp/DirectControllingNACd0N/A
IRS990ScheduleR/IdRelatedOrgTxblPartnershipGrp/DirectControllingNACd1N/A
IRS990ScheduleR/IdRelatedOrgTxblPartnershipGrp/DisproportionateAllocationsInd00
IRS990ScheduleR/IdRelatedOrgTxblPartnershipGrp/DisproportionateAllocationsInd10
IRS990ScheduleR/IdRelatedOrgTxblPartnershipGrp/EIN0311579973
IRS990ScheduleR/IdRelatedOrgTxblPartnershipGrp/EIN1311535747
IRS990ScheduleR/IdRelatedOrgTxblPartnershipGrp/GeneralOrManagingPartnerInd00
IRS990ScheduleR/IdRelatedOrgTxblPartnershipGrp/GeneralOrManagingPartnerInd10
IRS990ScheduleR/IdRelatedOrgTxblPartnershipGrp/LegalDomicileStateCd0OH
IRS990ScheduleR/IdRelatedOrgTxblPartnershipGrp/LegalDomicileStateCd1OH
IRS990ScheduleR/IdRelatedOrgTxblPartnershipGrp/PrimaryActivitiesTxt0NHL FRANCHISE
IRS990ScheduleR/IdRelatedOrgTxblPartnershipGrp/PrimaryActivitiesTxt1ICE SKATING RINKS
IRS990ScheduleR/IdRelatedOrgTxblPartnershipGrp/RelatedOrganizationName/BusinessNameLine1Txt0COLHOC LIMITED PARTNERSHIP
IRS990ScheduleR/IdRelatedOrgTxblPartnershipGrp/RelatedOrganizationName/BusinessNameLine1Txt1CHILLER LLC
IRS990ScheduleR/IdRelatedOrgTxblPartnershipGrp/USAddress/AddressLine1Txt0200 WEST NATIONWIDE BLVD
IRS990ScheduleR/IdRelatedOrgTxblPartnershipGrp/USAddress/AddressLine1Txt17001 DUBLIN PARK DRIVE
IRS990ScheduleR/IdRelatedOrgTxblPartnershipGrp/USAddress/CityNm0COLUMBUS
IRS990ScheduleR/IdRelatedOrgTxblPartnershipGrp/USAddress/CityNm1DUBLIN
IRS990ScheduleR/IdRelatedOrgTxblPartnershipGrp/USAddress/StateAbbreviationCd0OH
IRS990ScheduleR/IdRelatedOrgTxblPartnershipGrp/USAddress/StateAbbreviationCd1OH
IRS990ScheduleR/IdRelatedOrgTxblPartnershipGrp/USAddress/ZIPCd043215
IRS990ScheduleR/IdRelatedOrgTxblPartnershipGrp/USAddress/ZIPCd143017
IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd00
IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd00
IRS990ScheduleR/PaidEmployeesSharingInd01
IRS990ScheduleR/PerformOfServicesByOtherOrgInd01
IRS990ScheduleR/PerformOfServicesForOthOrgInd00
IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd00
IRS990ScheduleR/ReimbursementPaidByOtherOrgInd00
IRS990ScheduleR/ReimbursementPaidToOtherOrgInd01
IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd00
IRS990ScheduleR/RentalOfFcltsFromOthOrgInd00
IRS990ScheduleR/SharingOfFacilitiesInd01
IRS990ScheduleR/TransferFromOtherOrgInd00
IRS990ScheduleR/TransferToOtherOrgInd00
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0OH
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0727977
IRS990/TotalAssetsEOYAmt01273874
IRS990/TotalAssetsGrp/BOYAmt0727977
IRS990/TotalAssetsGrp/EOYAmt01273874
IRS990/TotalCompGreaterThan150KInd01
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt01231281
IRS990/TotalFunctionalExpensesGrp/TotalAmt01231281
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0625988
IRS990/TotalLiabilitiesEOYAmt01182978
IRS990/TotalLiabilitiesGrp/BOYAmt0625988
IRS990/TotalLiabilitiesGrp/EOYAmt01182978
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0101989
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt090896
IRS990/TotalOtherCompensationAmt033946
IRS990/TotalProgramServiceExpensesAmt01231281
IRS990/TotalProgramServiceRevenueAmt01220188
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt01220188
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt01220188
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt0453
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0727977
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt01273874
IRS990/TotReportableCompRltdOrgAmt0119528
IRS990/TravelGrp/ProgramServicesAmt013726
IRS990/TravelGrp/TotalAmt013726
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0200 WEST NATIONWIDE BLVD
IRS990/USAddress/CityNm0COLUMBUS
IRS990/USAddress/StateAbbreviationCd0OH
IRS990/USAddress/ZIPCd043215
IRS990/VotingMembersGoverningBodyCnt03
IRS990/VotingMembersIndependentCnt03
IRS990/WebsiteAddressTxt0BLUEJACKETSHOCKEYLEAGUE.COM
IRS990/WhistleblowerPolicyInd01
ReturnHeader/BuildTS02025-03-06 01:10:19Z

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