STRATEGY STUDIO / PUBLIC DATA EXPLORER

SOUTH BAY F O R JUNIOR SPORTS ASSOCIATION: Form 990, tax year 2022

View the entire original 990 at ProPublica ↗

Organization
SOUTH BAY F O R JUNIOR SPORTS ASSOCIATION (EIN 23-7304595)
Tax period
2022-07-01 to 2023-06-30
Filed
2024-01-16
IRS object ID
202420169349303472
Schema version
2022v5.0
Source
Download XML · Original 990 at ProPublica

Every field in the e-filed return. Faint text is the IRS element name, for citing.

Return header ReturnHeader

FieldValueIRS element (for citing)
Return2024-01-16T12:02:41-05:00ReturnTs
Tax Period End2023-06-30TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1LISK SMITH CECILBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line13030 OLD RANCH PARKWAY 160AddressLine1Txt
CitySEAL BEACHCityNm
State AbbreviationCAStateAbbreviationCd
ZIP907402752ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2022-07-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN237304595EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1SOUTH BAY FORBusinessNameLine1Txt
Business Name Line2JUNIOR SPORTS ASSOCIATIONBusinessNameLine2Txt
FieldValueIRS element (for citing)
Business Name ControlSOUTBusinessNameControlTxt
Phone3102130351PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1PO BOX 2751AddressLine1Txt
CityGARDENACityNm
State AbbreviationCAStateAbbreviationCd
ZIP90247ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonJASON HIROSHIMAPersonNm
Person TitlePRESIDENTPersonTitleTxt
Phone3102130351PhoneNum
Signature2023-01-10SignatureDt
Discuss With Paid PreparerYes (true)DiscussWithPaidPreparerInd

Signing Officer SigningOfficerGrp

Person Full Name PersonFullName

FieldValueIRS element (for citing)
Person FirstJASONPersonFirstNm
Person LastHIROSHIMAPersonLastNm
FieldValueIRS element (for citing)
SSNXXX-XX-XXXXSSN
FieldValueIRS element (for citing)
IRS Responsible Prty Info CurrfalseIRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonDARREN SMITH CPAPreparerPersonNm
PTINP00788838PTIN
Phone5622866800PhoneNum
Preparation2024-01-04PreparationDt
Self EmployedYes (X)SelfEmployedInd
FieldValueIRS element (for citing)
Tax2022TaxYr
Build TS2023-04-26 12:10:37ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerJASON HIROSHIMAPrincipalOfficerNm
Gross Receipts$230,347GrossReceiptsAmt
Group Return For AffiliatesfalseGroupReturnForAffiliatesInd
Organization501c3Yes (X)Organization501c3Ind
Website AddressWWW.SOUTHBAYFOR.ORGWebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation1972FormationYr
Legal Domicile StateCALegalDomicileStateCd
Activity Or MissionDEVELOP, PROMOTE AND REGULATE YOUTH SPORTS PROGRAMS.ActivityOrMissionDesc
Voting Members Governing Body9VotingMembersGoverningBodyCnt
Voting Members Independent9VotingMembersIndependentCnt
Total Employee0TotalEmployeeCnt
Total Gross UBI$0TotalGrossUBIAmt
CY Contributions Grants$46,747CYContributionsGrantsAmt
CY Program Service Revenue$0CYProgramServiceRevenueAmt
CY Investment Income$140CYInvestmentIncomeAmt
CY Other Revenue$94,497CYOtherRevenueAmt
CY Total Revenue$141,384CYTotalRevenueAmt
CY Grants And Similar Paid$24,800CYGrantsAndSimilarPaidAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
CY Salaries Comp Emp Bnft Paid$0CYSalariesCompEmpBnftPaidAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$0CYTotalFundraisingExpenseAmt
CY Other Expenses$63,424CYOtherExpensesAmt
CY Total Expenses$88,224CYTotalExpensesAmt
CY Revenues Less Expenses$53,160CYRevenuesLessExpensesAmt
Total Assets BOY$139,897TotalAssetsBOYAmt
Total Assets EOY$193,057TotalAssetsEOYAmt
Total Liabilities EOY$0TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$139,897NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$193,057NetAssetsOrFundBalancesEOYAmt
MissionDEVELOP, PROMOTE AND REGULATE YOUTH SPORTS PROGRAMS.MissionDesc
Significant New Program SrvcfalseSignificantNewProgramSrvcInd
Significant ChangefalseSignificantChangeInd
Expense$88,199ExpenseAmt
Grant$24,800GrantAmt
DescDEVELOPED AND PROMOTED BASKETBALL AND VOLLEBALL PROGRAMS FOR YOUTH IN THE SOUTHERN CA SOUTH BAY AREA BY ORGANIZING LOCAL TEAMS AND A TOURNAMENT, PROMULGATING RULES, ORGANIZING OFFICIALS, PRESENTING CLINICS AND ENCOURAGING SPORTSMANSHIP AND THE GROWTH OF BASKETBALL.Desc
Total Program Service Expenses$88,199TotalProgramServiceExpensesAmt
Described In Section501c3Yes (true)DescribedInSection501c3Ind
Schedule B RequiredfalseScheduleBRequiredInd
Political Campaign ActyfalsePoliticalCampaignActyInd
Lobbying ActivitiesfalseLobbyingActivitiesInd
Subject To Proxy TaxfalseSubjectToProxyTaxInd
Donor Advised FundfalseDonorAdvisedFundInd
Conservation EasementsfalseConservationEasementsInd
Collections Of ArtfalseCollectionsOfArtInd
Credit CounselingfalseCreditCounselingInd
Donor Rstr Or Quasi EndowmentsfalseDonorRstrOrQuasiEndowmentsInd
Report Land Building EquipmentfalseReportLandBuildingEquipmentInd
Report Investments Other SecfalseReportInvestmentsOtherSecInd
Report Program Related InvstfalseReportProgramRelatedInvstInd
Report Other AssetsfalseReportOtherAssetsInd
Report Other LiabilitiesfalseReportOtherLiabilitiesInd
Include FIN48 FootnotefalseIncludeFIN48FootnoteInd
Independent Audit Fincl StmtfalseIndependentAuditFinclStmtInd
Consolidated Audit Fincl StmtfalseConsolidatedAuditFinclStmtInd
School OperatingfalseSchoolOperatingInd
Foreign OfficefalseForeignOfficeInd
Foreign ActivitiesfalseForeignActivitiesInd
More Than5000 K To OrgfalseMoreThan5000KToOrgInd
More Than5000 K To IndividualsfalseMoreThan5000KToIndividualsInd
Professional FundraisingfalseProfessionalFundraisingInd
Fundraising ActivitiesYes (true)FundraisingActivitiesInd
Gaming ActivitiesfalseGamingActivitiesInd
Operate HospitalfalseOperateHospitalInd
Grants To OrganizationsYes (true)GrantsToOrganizationsInd
Grants To IndividualsYes (true)GrantsToIndividualsInd
Schedule J RequiredfalseScheduleJRequiredInd
Tax Exempt BondsfalseTaxExemptBondsInd
Engaged In Excess Benefit TransfalseEngagedInExcessBenefitTransInd
PY Excess Benefit TransfalsePYExcessBenefitTransInd
Loan OutstandingfalseLoanOutstandingInd
Grant To Related PersonfalseGrantToRelatedPersonInd
Business Rln With Org MemfalseBusinessRlnWithOrgMemInd
Business Rln With Fam MemfalseBusinessRlnWithFamMemInd
Business Rln With35 Ctrl EntfalseBusinessRlnWith35CtrlEntInd
Deductible Non Cash ContrifalseDeductibleNonCashContriInd
Deductible Art ContributionfalseDeductibleArtContributionInd
Terminate OperationsfalseTerminateOperationsInd
Partial LiquidationfalsePartialLiquidationInd
Disregarded EntityfalseDisregardedEntityInd
Related EntityfalseRelatedEntityInd
Related Organization Ctrl EntfalseRelatedOrganizationCtrlEntInd
Trnsfr Exmpt Non Chrtbl Rltd OrgfalseTrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted PrtshpfalseActivitiesConductedPrtshpInd
Schedule O RequiredfalseScheduleORequiredInd
IRP Document0IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Backup Wthld CompliancefalseBackupWthldComplianceInd
Employee0EmployeeCnt
Unrelated Bus Incm Over LimitfalseUnrelatedBusIncmOverLimitInd
Foreign Financial AccountfalseForeignFinancialAccountInd
Prohibited Tax Shelter TransfalseProhibitedTaxShelterTransInd
Taxable Party NotificationfalseTaxablePartyNotificationInd
Nondeductible ContributionsfalseNondeductibleContributionsInd
Indoor Tanning ServicesfalseIndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht PymtfalseSubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst IncfalseSubjectToExcsTaxNetInvstIncInd
Governing Body Voting Members9GoverningBodyVotingMembersCnt
Independent Voting Member9IndependentVotingMemberCnt
Family Or Business RlnfalseFamilyOrBusinessRlnInd
Delegation Of Mgmt DutiesfalseDelegationOfMgmtDutiesInd
Change To Org DocumentsfalseChangeToOrgDocumentsInd
Material Diversion Or MisusefalseMaterialDiversionOrMisuseInd
Members Or StockholdersfalseMembersOrStockholdersInd
Election Of Board MembersfalseElectionOfBoardMembersInd
Decisions Subject To ApprovafalseDecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (true)MinutesOfGoverningBodyInd
Minutes Of CommitteesYes (true)MinutesOfCommitteesInd
Officer Mailing AddressfalseOfficerMailingAddressInd
Local ChaptersfalseLocalChaptersInd
Form990 Provided To Gvrn BodyfalseForm990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyfalseConflictOfInterestPolicyInd
Whistleblower PolicyfalseWhistleblowerPolicyInd
Document Retention PolicyfalseDocumentRetentionPolicyInd
Compensation Process CEOfalseCompensationProcessCEOInd
Compensation Process OtherfalseCompensationProcessOtherInd
Investment In Joint VenturefalseInvestmentInJointVentureInd

Books In Care Of Detail BooksInCareOfDetail

FieldValueIRS element (for citing)
PersonBLAINE YANABUPersonNm
Phone3102130351PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1PO BOX 2751AddressLine1Txt
CityGARDENACityNm
State AbbreviationCAStateAbbreviationCd
ZIP90247ZIPCd
FieldValueIRS element (for citing)
No Listed Persons CompensatedYes (X)NoListedPersonsCompensatedInd

Form990 Part VII Section A Form990PartVIISectionAGrp (9 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmt
JASON HIROSHIMA
PRESIDENT3.00Yes (X)Yes (X)$0$0$0
GEOFF TONG
VICE PRESIDE3.00Yes (X)Yes (X)$0$0$0
BLAINE YANABU
TREASURER3.00Yes (X)Yes (X)$0$0$0
LISA YARIS
SECRETARY0.50Yes (X)Yes (X)$0$0$0
NANCY ISHIGO
ADVISOR0.50Yes (X)$0$0$0
DANA MATSUNO
BOYS COMMISS0.50Yes (X)$0$0$0
STACIE MOTOYASU
TOURNAMENT C0.50Yes (X)$0$0$0
SCOTT OGATA
ADVISOR0.50Yes (X)$0$0$0
BRETT SHIBATA
GIRLS COMMIS0.50Yes (X)$0$0$0
FieldValueIRS element (for citing)
Former Ofcr Employees ListedfalseFormerOfcrEmployeesListedInd
Total Comp Greater Than150 KfalseTotalCompGreaterThan150KInd
Compensation From Other SrcsfalseCompensationFromOtherSrcsInd
Membership Dues$44,338MembershipDuesAmt
All Other Contributions$2,409AllOtherContributionsAmt
Total Contributions$46,747TotalContributionsAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$140TotalRevenueColumnAmt
Related Or Exempt Func Income$140RelatedOrExemptFuncIncomeAmt
FieldValueIRS element (for citing)
Fundraising Gross Income$183,460FundraisingGrossIncomeAmt
Fundraising Direct Expenses$88,963FundraisingDirectExpensesAmt

Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp

FieldValueIRS element (for citing)
Total Revenue Column$94,497TotalRevenueColumnAmt
Exclusion$94,497ExclusionAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$141,384TotalRevenueColumnAmt
Related Or Exempt Func Income$140RelatedOrExemptFuncIncomeAmt
Exclusion$94,497ExclusionAmt

Grants To Domestic Orgs GrantsToDomesticOrgsGrp

FieldValueIRS element (for citing)
Total$8,800TotalAmt
Program Services$8,800ProgramServicesAmt

Grants To Domestic Individuals GrantsToDomesticIndividualsGrp

FieldValueIRS element (for citing)
Total$16,000TotalAmt
Program Services$16,000ProgramServicesAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$1,350TotalAmt
Program Services$1,350ProgramServicesAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$29,353TotalAmt
Program Services$29,353ProgramServicesAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$9,344TotalAmt
Program Services$9,344ProgramServicesAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDescTotalTotalAmtProgram ServicesProgramServicesAmtManagement And GeneralManagementAndGeneralAmt
OTHER COSTS$10,637$10,637
UNIFORMS$9,448$9,448
BOYS AND GIRLS SPORTS$3,267$3,267
TAXES$25$25

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$88,224TotalAmt
Program Services$88,199ProgramServicesAmt
Management And General$25ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$139,897BOYAmt
EOY$193,057EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$139,897BOYAmt
EOY$193,057EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$0EOYAmt
FieldValueIRS element (for citing)
Organization Follows FASB117Yes (X)OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$139,897BOYAmt
EOY$193,057EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$139,897BOYAmt
EOY$193,057EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$139,897BOYAmt
EOY$193,057EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss$53,160ReconcilationRevenueExpnssAmt
Method Of Accounting CashYes (X)MethodOfAccountingCashInd
Accountant Compile Or ReviewfalseAccountantCompileOrReviewInd
FS AuditedfalseFSAuditedInd

Schedule A IRS990ScheduleA

FieldValueIRS element (for citing)
Publicly Supported Org509a2Yes (X)PubliclySupportedOrg509a2Ind

Gifts Grants Contris Rcvd509 GiftsGrantsContrisRcvd509Grp

FieldValueIRS element (for citing)
Current Tax Year$46,747CurrentTaxYearAmt
Total$46,747TotalAmt

Gross Receipts Admissions GrossReceiptsAdmissionsGrp

FieldValueIRS element (for citing)
Current Tax Year$140CurrentTaxYearAmt
Total$140TotalAmt

Total509 Total509Grp

FieldValueIRS element (for citing)
Current Tax Year$46,887CurrentTaxYearAmt
Total$46,887TotalAmt
FieldValueIRS element (for citing)
Public Support Total509$46,887PublicSupportTotal509Amt

Net Income From Other UBI NetIncomeFromOtherUBIGrp

FieldValueIRS element (for citing)
Current Tax Year$93,497CurrentTaxYearAmt
Total$93,497TotalAmt

Total Support Calendar Year TotalSupportCalendarYearGrp

FieldValueIRS element (for citing)
Current Tax Year$140,384CurrentTaxYearAmt
Total$140,384TotalAmt
FieldValueIRS element (for citing)
Public Support CY5090.33400PublicSupportCY509Pct
Investment Income CY0.00000InvestmentIncomeCYPct
Investment Income PY0.00000InvestmentIncomePYPct
Thirty Thr Pct Suprt Tests CY509Yes (X)ThirtyThrPctSuprtTestsCY509Ind

Schedule G IRS990ScheduleG

Fundraising Event Information FundraisingEventInformationGrp

FieldValueIRS element (for citing)
Event1TOURNAMENT ANDEvent1Nm
Gross Receipts Event1$183,460GrossReceiptsEvent1Amt
Gross Revenue Event1$183,460GrossRevenueEvent1Amt
Other Direct Expenses Event1$88,963OtherDirectExpensesEvent1Amt
Gross Receipts Total$183,460GrossReceiptsTotalAmt
Gross Revenue Total Events$183,460GrossRevenueTotalEventsAmt
Oth Direct Expnss Total Events$88,963OthDirectExpnssTotalEventsAmt
Direct Expense Summary Events$88,963DirectExpenseSummaryEventsAmt
Net Income Summary$94,497NetIncomeSummaryAmt

Schedule I IRS990ScheduleI

FieldValueIRS element (for citing)
Grant Records MaintainedfalseGrantRecordsMaintainedInd

Recipient Table RecipientTable

Recipient Business Name RecipientBusinessName

FieldValueIRS element (for citing)
Business Name Line1GARDENA VALLEY JCIBusinessNameLine1Txt

US Address USAddress

FieldValueIRS element (for citing)
Address Line11964 W 162ND STREETAddressLine1Txt
CityGARDENACityNm
State AbbreviationCAStateAbbreviationCd
ZIP90247ZIPCd
FieldValueIRS element (for citing)
Recipient EIN956197597RecipientEIN
Cash Grant$8,800CashGrantAmt
Purpose Of GrantGENERAL SUPPORTPurposeOfGrantTxt

Grants Other Asst To Indiv In US GrantsOtherAsstToIndivInUSGrp

FieldValueIRS element (for citing)
Grant TypeSCHOLARSHIPSGrantTypeTxt
Recipient13RecipientCnt
Cash Grant$16,000CashGrantAmt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (2 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990, PAGE 6, PART VI, LINE 11BNO REVIEW WAS OR WILL BE CONDUCTED.
FORM 990, PAGE 6, PART VI, LINE 19NO DOCUMENTS AVAILABLE TO THE PUBLIC