Oahu Interscholastic Association Athletic Foundation
Oahu Interscholastic Association Athletic Foundation maintains over $1.2 million in assets despite recent years of expenses exceeding revenue.
EIN: 201579990 · Honolulu, HI · NTEE: B122 · Updated: 2026-03-28
| Metric | Value |
|---|---|
| Total Revenue | $398K |
| Total Expenses | $101K |
| Program Spending | 80% |
| CEO/Top Officer Pay | $1.2 |
| Net Assets | $1.3M |
| Transparency Score | 75/100 |
Is Oahu Interscholastic Association Athletic Foundation Legit?
Some Concerns
Assessment based on IRS 990 filings, spending patterns, and AI analysis. Not a guarantee of legitimacy. Full charity check →
Oahu Interscholastic Association Athletic Foundation directs 80% of its spending to programs. This exceeds the industry benchmark of 65%, indicating strong mission focus.
About Oahu Interscholastic Association Athletic Foundation
Oahu Interscholastic Association Athletic Foundation (EIN: 201579990) is a nonprofit organization based in Honolulu, HI, classified under NTEE code B122. The organization reported total revenue of $398K and total assets of $1.3M according to its most recent IRS 990 filing. This transparency report provides an AI-powered analysis of Oahu Interscholastic Association Athletic Foundation's financial health, spending patterns, executive compensation, and overall mission effectiveness based on publicly available IRS data.
Organization Overview
Oahu Interscholastic Association Athletic Foundation is a small nonprofit that has been operating for 8 years, with 10 years of IRS 990 filings on record (2012–2024). Revenue has grown at a compound annual rate of -2.6%.
Key Financial Metrics (2024)
From the most recent IRS 990 filing on record:
| Total Revenue | $79K |
| Total Expenses | $101K |
| Surplus / Deficit | $-21,386 |
| Total Assets | $1.3M |
| Total Liabilities | $1 |
| Net Assets | $1.3M |
| Operating Margin | -26.9% |
| Debt-to-Asset Ratio | 0.0% |
| Months of Reserves | 150.8 months |
Financial Health Grade: B
In 2024, Oahu Interscholastic Association Athletic Foundation reported a deficit of $21K with expenses exceeding revenue, holds 150.8 months of operating reserves (strong position), has a debt-to-asset ratio of 0.0% (very low leverage).
Financial Trends
Over 10 years of filings (2012–2024), Oahu Interscholastic Association Athletic Foundation's revenue has declined at a compound annual growth rate (CAGR) of -2.6%.
| Year | Revenue Change | Expense Change | Asset Change |
|---|---|---|---|
| 2024 | +374.8% | -3.6% | -1.7% |
| 2023 | -75.6% | +32.9% | -6.4% |
| 2022 | -37.9% | -20.4% | -0.7% |
| 2021 | +51.4% | +5.1% | +0.9% |
| 2020 | -35.7% | +9.2% | +3.9% |
IRS Tax-Exempt Classification
| IRS Classification Codes | 1000 |
| IRS Ruling Date | 2018 |
Classification data from ProPublica Nonprofit Explorer. Additional BMF data may be available after enrichment.
AI Transparency Report
Mission Effectiveness Score
NonprofitSpending's AI analysis rates Oahu Interscholastic Association Athletic Foundation with a Mission Score of 75 out of 100 (Good). This score reflects the organization's overall financial transparency, program spending efficiency, and governance indicators derived from IRS 990 public filings.
Spending Breakdown
- admin: 15%
- programs: 80%
- fundraising: 5%
According to IRS 990 filings, Oahu Interscholastic Association Athletic Foundation allocates its expenses as follows: admin: 15%, programs: 80%, fundraising: 5%. With 80% directed toward programs, this reflects a strong commitment to its charitable mission.
Key Financial Metrics (2024)
From the most recent IRS 990 filing on record:
- The organization reported a deficit of $21K, with expenses exceeding revenue.
- Debt-to-asset ratio: 0.0%.
Executive Compensation Analysis
Executive compensation is consistently reported as 0% across all ten filings, indicating that the organization's leadership is either entirely volunteer-based or compensated through non-officer roles, which is highly efficient for an organization with over $1.2 million in assets.
Executive compensation data is sourced from IRS 990 filings, which require nonprofits to disclose the compensation of officers, directors, trustees, and key employees. NonprofitSpending analyzes this data relative to the organization's total revenue and sector benchmarks to assess whether executive pay is reasonable.
Red Flags
The following concerns were identified during AI analysis of Oahu Interscholastic Association Athletic Foundation's IRS 990 filings:
- Consistent trend of expenses exceeding revenue in recent years (e.g., 2024, 2023, 2022, 2021, 2020), which could lead to asset depletion over time if not addressed.
- Lack of detailed expense breakdown (program, admin, fundraising) in the provided data makes it difficult to fully assess spending efficiency.
Strengths
The following positive indicators were identified for Oahu Interscholastic Association Athletic Foundation:
- Substantial and stable asset base, consistently over $1 million, providing strong financial security.
- Zero officer compensation reported across all filings, indicating highly efficient executive leadership costs.
- Minimal liabilities ($1 in recent years, $0 previously) demonstrating sound financial management and low debt.
- Long history of IRS 990 filings (10 filings), indicating consistent compliance and transparency.
Frequently Asked Questions about Oahu Interscholastic Association Athletic Foundation
Is Oahu Interscholastic Association Athletic Foundation a legitimate charity?
Oahu Interscholastic Association Athletic Foundation (EIN: 201579990) is a registered tax-exempt nonprofit based in Hawaii. Our AI analysis gives it a Mission Score of 75/100. It has 10 years of IRS 990 filings on record. Total revenue: $398K. 2 red flags identified. 4 strengths noted. Financial health grade: B.
How does Oahu Interscholastic Association Athletic Foundation spend its money?
Oahu Interscholastic Association Athletic Foundation directs 80% of its spending to programs and services. Fundraising costs 5%. This exceeds the 65% industry benchmark.
Are donations to Oahu Interscholastic Association Athletic Foundation tax-deductible?
Oahu Interscholastic Association Athletic Foundation is registered as a tax-exempt nonprofit (EIN: 201579990). Donations to most 501(c)(3) organizations are tax-deductible. Consult a tax professional for your specific situation.
How much does the Oahu Interscholastic Association Athletic Foundation CEO make?
Oahu Interscholastic Association Athletic Foundation's highest-compensated officer earns $1.2 annually. The organization reported $398K in total revenue. Executive compensation data is disclosed in IRS 990 filings.
What percentage of Oahu Interscholastic Association Athletic Foundation's spending goes to programs?
Oahu Interscholastic Association Athletic Foundation directs 80% to programs, 5% to fundraising. This exceeds the 65% industry benchmark for efficient nonprofits.
How does Oahu Interscholastic Association Athletic Foundation compare to similar nonprofits?
With a transparency score of 75/100 (Good), Oahu Interscholastic Association Athletic Foundation is above average for NTEE category B122 nonprofits. The score reflects financial transparency, program spending efficiency, and governance quality based on IRS 990 data.
Where is Oahu Interscholastic Association Athletic Foundation located?
Oahu Interscholastic Association Athletic Foundation is headquartered in Honolulu, Hawaii and files with the IRS under EIN 201579990. It is classified under NTEE code B122.
How many years of IRS 990 filings does Oahu Interscholastic Association Athletic Foundation have?
Oahu Interscholastic Association Athletic Foundation has 10 years of IRS 990 filings on record at NonprofitSpending. This extensive filing history provides a strong basis for evaluating long-term financial trends. The most recent filing shows $398K in total revenue.
How does the organization cover its operational deficits when expenses exceed revenue, as seen in recent years?
The organization likely covers operational deficits by drawing from its substantial asset base, which has consistently been over $1 million. For example, in 2023, expenses were $104,564 while revenue was only $16,722, indicating a significant draw from reserves.
What is the specific breakdown of program, administrative, and fundraising expenses?
The provided IRS 990 data does not offer a detailed breakdown of program, administrative, and fundraising expenses, making it difficult to precisely assess spending efficiency in these categories beyond the reported total expenses.
What is the source of the organization's significant assets, and how are they managed?
The data indicates a consistent growth in assets from $1,060,094 in 2012 to $1,266,770 in 2024. While the specific sources (e.g., endowment, investments, major gifts) are not detailed, their consistent growth suggests effective asset management over the long term.
Given the NTEE code B122 (Youth Sports), how are the funds primarily utilized to support youth athletics?
Without a detailed program expense breakdown, it's challenging to specify how funds are utilized. However, the organization's mission and NTEE code suggest funds are directed towards supporting interscholastic athletic programs, potentially through grants, equipment, or facility support.
Filing History
IRS 990 filing history for Oahu Interscholastic Association Athletic Foundation showing financial trends over 10 years of public records:
Over 10 years of IRS 990 filings (2012–2024), Oahu Interscholastic Association Athletic Foundation's revenue has declined by 26.7%, moving from $108K to $79K. Total assets increased by 19.5% over the same period, from $1.1M to $1.3M. Total functional expenses rose by 156.9%, from $39K to $101K. In its most recent filing year (2024), Oahu Interscholastic Association Athletic Foundation reported a deficit of $21K, with expenses exceeding revenue. The organization holds $1 in liabilities against $1.3M in assets (debt-to-asset ratio: 0.0%), resulting in net assets of $1.3M.
| Year | Revenue | Expenses | Assets | Liabilities | Officer Comp. % | |
|---|---|---|---|---|---|---|
| 2024 | $79K | $101K | $1.3M | $1 | — | — |
| 2023 | $17K | $105K | $1.3M | $1 | — | View 990 |
| 2022 | $69K | $79K | $1.4M | $1 | — | — |
| 2021 | $111K | $99K | $1.4M | $1 | — | View 990 |
| 2020 | $73K | $94K | $1.4M | $1 | — | View 990 |
| 2016 | $114K | $86K | $1.3M | $0 | — | View 990 |
| 2015 | $150K | $78K | $1.3M | $0 | — | View 990 |
| 2014 | $92K | $42K | $1.2M | $0 | — | View 990 |
| 2013 | $160K | $48K | $1.2M | $0 | — | View 990 |
| 2012 | $108K | $39K | $1.1M | $0 | — | View 990 |
Year-by-Year Financial Summary
- 2024: Revenue of $79K, expenses of $101K, and assets of $1.3M (revenue +374.8% year-over-year).
- 2023: Revenue of $17K, expenses of $105K, and assets of $1.3M (revenue -75.6% year-over-year).
- 2022: Revenue of $69K, expenses of $79K, and assets of $1.4M (revenue -37.9% year-over-year).
- 2021: Revenue of $111K, expenses of $99K, and assets of $1.4M (revenue +51.4% year-over-year).
- 2020: Revenue of $73K, expenses of $94K, and assets of $1.4M (revenue -35.7% year-over-year).
- 2016: Revenue of $114K, expenses of $86K, and assets of $1.3M (revenue -24.6% year-over-year).
- 2015: Revenue of $150K, expenses of $78K, and assets of $1.3M (revenue +64.3% year-over-year).
- 2014: Revenue of $92K, expenses of $42K, and assets of $1.2M (revenue -42.9% year-over-year).
- 2013: Revenue of $160K, expenses of $48K, and assets of $1.2M (revenue +48.0% year-over-year).
- 2012: Revenue of $108K, expenses of $39K, and assets of $1.1M.
View Individual Filing Years
Explore detailed financial data from each IRS 990 filing year for Oahu Interscholastic Association Athletic Foundation:
Data Sources and Methodology
This transparency report for Oahu Interscholastic Association Athletic Foundation is generated by NonprofitSpending's AI analysis engine. The data is sourced from publicly available IRS 990 filings accessed through the ProPublica Nonprofit Explorer API and IRS electronic filing records. The Mission Score, spending breakdown, and other analytical insights are produced by artificial intelligence and should be used as one of multiple factors when evaluating a nonprofit organization.
IRS 990 forms are annual information returns that most tax-exempt organizations must file with the IRS. These forms provide detailed financial information including revenue, expenses, assets, liabilities, and compensation of officers. NonprofitSpending processes this data to provide accessible transparency reports for donors, researchers, and the general public.
Disclaimer
AI-generated analysis based on IRS public records. Not financial or legal advice. Verify information directly with the organization.