Civic Intelligence

Kac Basketball League

EIN 99-0356458 • 501(c)3 • Honolulu, HI

Profile

YOUTH BASKETBALL LEAGUE

C/O 240 Panio StreetHonolulu, HI 96821

www.kacbasketball.net

Siviq Scores

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

Liabilities / Assets

Score unavailable

No value available

Liabilities-to-assets requires both liabilities and assets on the latest valid filing.

Source year 2025

Liabilities / Revenue

Score unavailable

No value available

Liabilities-to-revenue requires both liabilities and revenue on the latest valid filing.

Source year 2025

Net Margin

52nd percentile

2.6%

Higher net margin than 52% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2025

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 2025

Asset Growth

58th percentile

2.3%

Faster asset growth than 58% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2024 to 2025

Revenue Growth

76th percentile

26%

Faster revenue growth than 76% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2024 to 2025

Balance Sheet
Liabilities / AssetsScore unavailable

Assets

Up

$142,100

Up $3,255 (+2.3%) from 2024

Liabilities

-

No earlier filing loaded for comparison.

Net Assets

Up

$142,100

Up $3,255 (+2.3%) from 2024

Operations
Liabilities / RevenueScore unavailableNet Margin52nd percentile

Revenue

Up

$164,639

Up $33,705 (+26%) from 2024

Expenses

Up

$160,386

Up $54,230 (+51%) from 2024

Net Income

Down

$4,253

Down $20,525 (-83%) from 2024

Trend Graphs

Balance Sheet Trend

Asset Growth58th percentile

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

$200K$150K$100K$50K$0Assets 2012: $106,510Liabilities 2012: $0Net Assets 2012: $106,5102012Assets 2013: $112,305Liabilities 2013: $0Net Assets 2013: $112,3052013Assets 2014: $110,032Liabilities 2014: $0Net Assets 2014: $110,0322014Assets 2015: $158,821Liabilities 2015: $0Net Assets 2015: $158,8212015Assets 2016: $181,360Liabilities 2016: $0Net Assets 2016: $181,3602016Assets 2017: $168,503Liabilities 2017: $0Net Assets 2017: $168,5032017Assets 2018: $190,165Liabilities 2018: $0Net Assets 2018: $190,1652018Assets 2019: $195,247Net Assets 2019: $195,2472019Assets 2020: $94,128Net Assets 2020: $94,1282020Assets 2021: $69,572Net Assets 2021: $69,5722021Assets 2022: $78,552Net Assets 2022: $78,5522022Assets 2023: $114,067Net Assets 2023: $114,0672023Assets 2024: $138,845Net Assets 2024: $138,8452024Assets 2025: $142,100Net Assets 2025: $142,1002025

Highlighted filing

2025

Assets$142,100
Liabilities-
Net Assets$142,100
Open 2025 Filing

Operations Trend

Revenue Growth76th percentile

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

$200K$100K$0-$100K-$200KRevenue 2012: $85,941Expenses 2012: $119,414Net Income 2012: -$33,4732012Revenue 2013: $117,506Expenses 2013: $111,712Net Income 2013: $5,7942013Revenue 2014: $102,685Expenses 2014: $104,959Net Income 2014: -$2,2742014Revenue 2015: $158,134Expenses 2015: $109,345Net Income 2015: $48,7892015Revenue 2016: $140,675Expenses 2016: $118,136Net Income 2016: $22,5392016Revenue 2017: $122,894Expenses 2017: $135,751Net Income 2017: -$12,8572017Revenue 2018: $151,867Expenses 2018: $130,205Net Income 2018: $21,6622018Revenue 2019: $146,322Expenses 2019: $137,259Net Income 2019: $9,0632019Revenue 2020: $88,519Expenses 2020: $189,638Net Income 2020: -$101,1192020Revenue 2021: $435Expenses 2021: $24,989Net Income 2021: -$24,5542021Revenue 2022: $85,769Expenses 2022: $76,788Net Income 2022: $8,9812022Revenue 2023: $121,653Expenses 2023: $89,428Net Income 2023: $32,2252023Revenue 2024: $130,934Expenses 2024: $106,156Net Income 2024: $24,7782024Revenue 2025: $164,639Expenses 2025: $160,386Net Income 2025: $4,2532025

Highlighted filing

2025

Revenue$164,639
Expenses$160,386
Net Income$4,253
Open 2025 Filing

Filings

Most recent year

2025 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$142,100
Liabilities
-
Net assets
$142,100
Revenue
$164,639
Expenses
$160,386
Net income
$4,253
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$1.42$1.42$1.65$1.60$0.04
2024Detailed filing. Detailed filing data is available for this year.$1.39$1.39$1.31$1.06$0.25
2023Detailed filing. Detailed filing data is available for this year.$1.14$1.14$1.22$0.89$0.32
2022Detailed filing. Detailed filing data is available for this year.$0.79$0.79$0.86$0.77$0.09
2021Detailed filing. Detailed filing data is available for this year.$0.70$0.70$0.00$0.25$0.25
2020Detailed filing. Detailed filing data is available for this year.$0.94$0.94$0.89$1.90$1.01
2019Detailed filing. Detailed filing data is available for this year.$1.95$1.95$1.46$1.37$0.09
2018Summary only. Only limited summary data is available for this year.$1.90$0.00$1.90$1.52$1.30$0.22
2017Summary only. Only limited summary data is available for this year.$1.69$0.00$1.69$1.23$1.36$0.13
2016Summary only. Only limited summary data is available for this year.$1.81$0.00$1.81$1.41$1.18$0.23
2015Summary only. Only limited summary data is available for this year.$1.59$0.00$1.59$1.58$1.09$0.49
2014Summary only. Only limited summary data is available for this year.$1.10$0.00$1.10$1.03$1.05$0.02
2013Summary only. Only limited summary data is available for this year.$1.12$0.00$1.12$1.18$1.12$0.06
2012Summary only. Only limited summary data is available for this year.$1.07$0.00$1.07$0.86$1.19$0.33
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Apr 1, 2024 to Mar 31, 2025
Signed
Sep 13, 2025
Return Version
2024v5.0
Gross Receipts
$164,639
Mission and Program Overview

Mission

YOUTH BASKETBALL LEAGUE

Program Services

DescriptionGrantsExpenses
ORGANIZE AND CONDUCT BASKETBALL GAMES FOR YOUTHS 5 TO 17 YEARS OLD. PROVIDE AN OPPORTUNITY FOR YOUTHS TO COACH YOUTH TEAMS AND TO REFEREE YOUTH BASKETBALL GAMES.-$158,859
DEPRECIATION OF EQUIPMENT.-$1,527
Compensation and Service Providers
Top Officer Pay84th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
CHARLES MARTINPresident-$0--
SCOT TAKEMOTOVice Preside-$0--
LORNA KAMEHIROSecretary-$0--
KEITH KUBOYAMATreasurer-$0--
Filing and Contact Details

Filer

Filer Name
Kac Basketball League
EIN
99-0356458
Phone
8083510830
Address
C/O 240 PANIO STREET, HONOLULU, HI 96821

Signing Officer

Name
Charles Martin
Title
President
Phone
8083510830
Signed
2025-09-13
Discuss with paid preparer
Yes

Preparer

Firm
Terry T Tamura CPA
Address
45-270 WILLIAM HENRY RD STE 202, KANEOHE, HI 96744-5808
Preparer
Terry T Tamura
Phone
8082354543
Supplemental Narrative

Additional Explanations

Form 990-ez, Part I, Line 8

“Misc income 100 total 100”

Form 990-ez, Part I, Line 16

“Expenses meetings expense 11,752 awards 3,850 donations 1,304 legal & accounting 1,090 outside services 3,972 referees and timekeepers 47,652 supplies 7,069 uniforms 29,894 non-investment depreciation 1,527 total 108,110”

Form 990-ez, Part I, Line 20

“FUNERAL GIFT -1,000”

Form 990-ez, Part II, Line 24

“Accounts receivable 47,179 52,254 7,231 10,783 less accumulated depreciation 7,231 8,758 total 47,179 54,279”

Form 990-ez, Part III, Line 31

“Depreciation of equipment.”

Raw XML Appendix143 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/PersonNm0KEITH KUBOYAMA
IRS990EZ/BooksInCareOfDetail/PhoneNum08083510830
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt01145A 8TH AVENUE
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0HONOLULU
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0HI
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd096816
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt091668
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt087821
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/EngagedInExcessBenefitTransInd0false
IRS990EZ/ExcessOrDeficitForYearAmt04253
IRS990EZ/FiledScheduleAInd0true
IRS990EZ/ForeignFinancialAccountInd0false
IRS990EZ/ForeignOfficeInd0false
IRS990EZ/Form1120PolFiledInd0false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt0138847
IRS990EZ/Form990TotalAssetsGrp/EOYAmt0142100
IRS990EZ/GrossReceiptsAmt0164639
IRS990EZ/InfoInScheduleOPartIIIInd0X
IRS990EZ/InfoInScheduleOPartIIInd0X
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/LobbyingActivitiesInd0false
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MethodOfAccountingCashInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt0138847
IRS990EZ/NetAssetsOrFundBalancesEOYAmt0142100
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt0138847
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt0142100
IRS990EZ/OccupancyRentUtltsAndMaintAmt052276
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt0000.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt1000.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt2000.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt3000.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0CHARLES MARTIN
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1SCOT TAKEMOTO
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2LORNA KAMEHIRO
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm3KEITH KUBOYAMA
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0PRESIDENT
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1VICE PRESIDE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2SECRETARY
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt3TREASURER
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501c3Ind0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherAssetsTotalDetail/BOYAmt047179
IRS990EZ/OtherAssetsTotalDetail/EOYAmt054279
IRS990EZ/OtherChangesInNetAssetsAmt0-1000
IRS990EZ/OtherExpensesTotalAmt0108110
IRS990EZ/OtherRevenueTotalAmt0100
IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt0NONE
IRS990EZ/PartVIOfCompOfHghstPdEmplTxt0NONE
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0YOUTH BASKETBALL LEAGUE
IRS990EZ/ProgramServiceRevenueAmt0164539
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0ORGANIZE AND CONDUCT BASKETBALL GAMES FOR YOUTHS 5 TO 17 YEARS OLD. PROVIDE AN OPPORTUNITY FOR YOUTHS TO COACH YOUTH TEAMS AND TO REFEREE YOUTH BASKETBALL GAMES.
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt1DEPRECIATION OF EQUIPMENT.
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt0158859
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt11527
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SchoolOperatingInd0false
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TotalExpensesAmt0160386
IRS990EZ/TotalProgramServiceExpensesAmt0160386
IRS990EZ/TotalRevenueAmt0164639
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990EZ/WebsiteAddressTxt0WWW.KACBASKETBALL.NET
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt0164639
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt0130934
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt0121653
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt085769
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt0435
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt0503430
IRS990ScheduleA/InvestmentIncomeCYPct00.00000
IRS990ScheduleA/InvestmentIncomePYPct00.00000
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct01.00000
IRS990ScheduleA/PublicSupportPY509Pct01.00000
IRS990ScheduleA/PublicSupportTotal509Amt0503430
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt0164639
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0130934
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0121653
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt085769
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0435
IRS990ScheduleA/Total509Grp/TotalAmt0503430
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0164639
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0130934
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0121653
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt085769
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0435
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt0503430
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0MISC INCOME 100 TOTAL 100
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1EXPENSES MEETINGS EXPENSE 11,752 AWARDS 3,850 DONATIONS 1,304 LEGAL & ACCOUNTING 1,090 OUTSIDE SERVICES 3,972 REFEREES AND TIMEKEEPERS 47,652 SUPPLIES 7,069 UNIFORMS 29,894 NON-INVESTMENT DEPRECIATION 1,527 TOTAL 108,110
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2FUNERAL GIFT -1,000
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3ACCOUNTS RECEIVABLE 47,179 52,254 7,231 10,783 LESS ACCUMULATED DEPRECIATION 7,231 8,758 TOTAL 47,179 54,279
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4DEPRECIATION OF EQUIPMENT.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990-EZ, PART I, LINE 8
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990-EZ, PART I, LINE 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990-EZ, PART I, LINE 20
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990-EZ, PART II, LINE 24
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990-EZ, PART III, LINE 31
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0CHARLES MARTIN
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum08083510830
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-09-13
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0KAC BASKETBALL LEAGUE
ReturnHeader/Filer/BusinessNameControlTxt0KACB
ReturnHeader/Filer/EIN0990356458
ReturnHeader/Filer/PhoneNum08083510830
ReturnHeader/Filer/USAddress/AddressLine1Txt0C/O 240 PANIO STREET
ReturnHeader/Filer/USAddress/CityNm0HONOLULU
ReturnHeader/Filer/USAddress/StateAbbreviationCd0HI
ReturnHeader/Filer/USAddress/ZIPCd096821
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0990198967
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0TERRY T TAMURA CPA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt045-270 WILLIAM HENRY RD STE 202
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0KANEOHE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0HI
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0967445808
ReturnHeader/PreparerPersonGrp/PhoneNum08082354543
ReturnHeader/PreparerPersonGrp/PreparationDt02025-11-13
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0TERRY T TAMURA
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02025-12-19T19:20:57-05:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02024-04-01
ReturnHeader/TaxPeriodEndDt02025-03-31
ReturnHeader/TaxYr02024

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