STRATEGY STUDIO / PUBLIC DATA EXPLORER

SOUTH BAY F O R JUNIOR SPORTS ASSOCIATION: Form 990, tax year 2024

View the entire original 990 at ProPublica ↗

Organization
SOUTH BAY F O R JUNIOR SPORTS ASSOCIATION (EIN 23-7304595)
Tax period
2024-07-01 to 2025-06-30
Filed
2026-01-09
IRS object ID
202610149349301216
Schema version
2024v5.0
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)
Return2026-01-09T19:09:35-05:00ReturnTs
Tax Period End2025-06-30TaxPeriodEndDt

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 Begin2024-07-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN237304595EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1SOUTH BAY F O RBusinessNameLine1Txt
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
Signature2026-01-15SignatureDt
Discuss With Paid PreparerYes (true)DiscussWithPaidPreparerInd
FieldValueIRS element (for citing)
IRS Responsible Prty Info CurrfalseIRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonDARREN SMITH CPAPreparerPersonNm
PTINP00788838PTIN
Phone5622866800PhoneNum
Preparation2026-01-09PreparationDt
Self EmployedYes (X)SelfEmployedInd
FieldValueIRS element (for citing)
Tax2024TaxYr
Build TS2025-03-06 01:10:19ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerJASON HIROSHIMAPrincipalOfficerNm
Gross Receipts$254,060GrossReceiptsAmt
Group Return For AffiliatesfalseGroupReturnForAffiliatesInd
Organization501c3Yes (X)Organization501c3Ind
Website AddressWWW.SOUTHBAYFOR.ORGWebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation1972FormationYr
Legal Domicile StateCALegalDomicileStateCd
Activity Or MissionDEVELOPED AND PROMOTED BASKETBALL AND VOLLEYBALL PROGRAMS FOR YOUTH IN THE SOUTHERN CA SOUTH BAY AREA BY ORGANIZING LOCAL TEAMS AND A TOURNAMENT, PROMULGATING RULES, ORGANIZING OFFICIALS, PRESENTING CLINICS, ENCOURAGING GOOD SPORTSMANSHIP, AND THE GROWTH OF BASKETBALL.ActivityOrMissionDesc
Voting Members Governing Body10VotingMembersGoverningBodyCnt
Voting Members Independent10VotingMembersIndependentCnt
Total Employee0TotalEmployeeCnt
Total Gross UBI$0TotalGrossUBIAmt
PY Contributions Grants$60,296PYContributionsGrantsAmt
CY Contributions Grants$72,300CYContributionsGrantsAmt
PY Program Service Revenue$142,119PYProgramServiceRevenueAmt
CY Program Service Revenue$181,528CYProgramServiceRevenueAmt
PY Investment Income$231PYInvestmentIncomeAmt
CY Investment Income$232CYInvestmentIncomeAmt
CY Other Revenue$0CYOtherRevenueAmt
PY Total Revenue$202,646PYTotalRevenueAmt
CY Total Revenue$254,060CYTotalRevenueAmt
PY Grants And Similar Paid$12,535PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid$32,167CYGrantsAndSimilarPaidAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
CY Salaries Comp Emp Bnft Paid$0CYSalariesCompEmpBnftPaidAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$0CYTotalFundraisingExpenseAmt
PY Other Expenses$210,516PYOtherExpensesAmt
CY Other Expenses$154,261CYOtherExpensesAmt
PY Total Expenses$223,051PYTotalExpensesAmt
CY Total Expenses$186,428CYTotalExpensesAmt
PY Revenues Less Expenses-$20,405PYRevenuesLessExpensesAmt
CY Revenues Less Expenses$67,632CYRevenuesLessExpensesAmt
Total Assets BOY$172,652TotalAssetsBOYAmt
Total Assets EOY$240,284TotalAssetsEOYAmt
Total Liabilities EOY$0TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$172,652NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$240,284NetAssetsOrFundBalancesEOYAmt
Info In Schedule O Part IIIYes (X)InfoInScheduleOPartIIIInd
MissionDEVELOPED AND PROMOTED BASKETBALL AND VOLLEYBALL PROGRAMS FOR YOUTH IN THE SOUTHERN CA SOUTH BAY AREA BY ORGANIZING LOCAL TEAMS AND A TOURNAMENT, PROMULGATING RULES, ORGANIZING OFFICIALS, PRESENTING CLINICS, ENCOURAGING GOOD SPORTSMANSHIP, AND THE GROWTH OF BASKETBALL.MissionDesc
Significant New Program SrvcfalseSignificantNewProgramSrvcInd
Significant ChangefalseSignificantChangeInd
Expense$184,553ExpenseAmt
Grant$32,167GrantAmt
DescDEVELOPED AND PROMOTED BASKETBALL AND VOLLEYBALL PROGRAMS FOR YOUTH IN THE SOUTHERN CA SOUTH BAY AREA BY ORGANIZING LOCAL TEAMS AND A TOURNAMENT, PROMULGATING RULES, ORGANIZING OFFICIALS, PRESENTING CLINICS, ENCOURAGING GOOD SPORTSMANSHIP, AND THE GROWTH OF BASKETBALL.Desc
Total Program Service Expenses$184,553TotalProgramServiceExpensesAmt
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 ActivitiesfalseFundraisingActivitiesInd
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 Members10GoverningBodyVotingMembersCnt
Independent Voting Member10IndependentVotingMemberCnt
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)
PersonLANCE TACHIBANAPersonNm
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 (10 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmt
JASON HIROSHIMA
PRESIDENT20.00Yes (X)Yes (X)$0$0$0
NANCY ISHIGO
ADVISORYes (X)Yes (X)$0$0$0
DANA MATSUNO
BOYS COMMISS5.00Yes (X)Yes (X)$0$0$0
STACIE MOTOYASU
TOURNAMENT C2.00Yes (X)Yes (X)$0$0$0
SCOTT OGATA
ADVISORYes (X)Yes (X)$0$0$0
BRETT SHIBATA
GIRLS COMMIS5.00Yes (X)Yes (X)$0$0$0
LANCE TACHIBANA
ASST TREASUR5.00Yes (X)Yes (X)$0$0$0
GEOFF TONG
VICE PRESIDE2.00Yes (X)Yes (X)$0$0$0
BLAINE YANABU
TREASURERYes (X)Yes (X)$0$0$0
LISA YARIS
SECRETARY2.00Yes (X)Yes (X)$0$0$0
FieldValueIRS element (for citing)
Former Ofcr Employees ListedfalseFormerOfcrEmployeesListedInd
Total Comp Greater Than150 KfalseTotalCompGreaterThan150KInd
Compensation From Other SrcsfalseCompensationFromOtherSrcsInd
Membership Dues$68,300MembershipDuesAmt
All Other Contributions$4,000AllOtherContributionsAmt
Total Contributions$72,300TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp

FieldValueIRS element (for citing)
DescTOURNAMENT & GYM PMTSDesc
Total Revenue Column$181,528TotalRevenueColumnAmt
Exclusion$181,528ExclusionAmt
FieldValueIRS element (for citing)
Total Program Service Revenue$181,528TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$232TotalRevenueColumnAmt
Related Or Exempt Func Income$232RelatedOrExemptFuncIncomeAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$254,060TotalRevenueColumnAmt
Related Or Exempt Func Income$232RelatedOrExemptFuncIncomeAmt
Exclusion$181,528ExclusionAmt

Grants To Domestic Orgs GrantsToDomesticOrgsGrp

FieldValueIRS element (for citing)
Total$21,550TotalAmt
Program Services$21,550ProgramServicesAmt

Grants To Domestic Individuals GrantsToDomesticIndividualsGrp

FieldValueIRS element (for citing)
Total$10,617TotalAmt
Program Services$10,617ProgramServicesAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$10,696TotalAmt
Program Services$10,696ProgramServicesAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDescTotalTotalAmtProgram ServicesProgramServicesAmt
COGS$120,257$120,257
UNIFORMS$7,558$7,558
DOUBLE DRIBBLE$5,743$5,743
SENIOR NIGHT & OTHER CSTS$3,566$3,566

All Other Expenses AllOtherExpensesGrp

FieldValueIRS element (for citing)
Total$6,441TotalAmt
Program Services$4,566ProgramServicesAmt
Management And General$1,875ManagementAndGeneralAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$186,428TotalAmt
Program Services$184,553ProgramServicesAmt
Management And General$1,875ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$172,652BOYAmt
EOY$240,284EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$172,652BOYAmt
EOY$240,284EOYAmt

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$172,652BOYAmt
EOY$240,284EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$172,652BOYAmt
EOY$240,284EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$172,652BOYAmt
EOY$240,284EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss$67,632ReconcilationRevenueExpnssAmt
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 Minus1 Year$60,296CurrentTaxYearMinus1YearAmt
Current Tax Year$72,300CurrentTaxYearAmt
Total$132,596TotalAmt

Gross Receipts Admissions GrossReceiptsAdmissionsGrp

FieldValueIRS element (for citing)
Current Tax Year Minus2 Years$47CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$231CurrentTaxYearMinus1YearAmt
Current Tax Year$232CurrentTaxYearAmt
Total$510TotalAmt

Total509 Total509Grp

FieldValueIRS element (for citing)
Current Tax Year Minus2 Years$47CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$60,527CurrentTaxYearMinus1YearAmt
Current Tax Year$72,532CurrentTaxYearAmt
Total$133,106TotalAmt
FieldValueIRS element (for citing)
Public Support Total509$133,106PublicSupportTotal509Amt

Net Income From Other UBI NetIncomeFromOtherUBIGrp

FieldValueIRS element (for citing)
Current Tax Year Minus1 Year$36,092CurrentTaxYearMinus1YearAmt
Current Tax Year$60,271CurrentTaxYearAmt
Total$96,363TotalAmt

Total Support Calendar Year TotalSupportCalendarYearGrp

FieldValueIRS element (for citing)
Current Tax Year Minus2 Years$47CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$96,619CurrentTaxYearMinus1YearAmt
Current Tax Year$132,803CurrentTaxYearAmt
Total$229,469TotalAmt
FieldValueIRS element (for citing)
Public Support CY5090.58010PublicSupportCY509Pct
Public Support PY5090.62660PublicSupportPY509Pct
Investment Income CY0.00000InvestmentIncomeCYPct
Investment Income PY0.00000InvestmentIncomePYPct
Thirty Thr Pct Suprt Tests CY509Yes (X)ThirtyThrPctSuprtTestsCY509Ind

Schedule I IRS990ScheduleI

FieldValueIRS element (for citing)
Grant Records MaintainedYes (true)GrantRecordsMaintainedInd

Recipient Table RecipientTable

Recipient Business Name RecipientBusinessName

FieldValueIRS element (for citing)
Business Name Line1GARDEN VALLEY JAPANESE CULTURAL INSBusinessNameLine1Txt

US Address USAddress

FieldValueIRS element (for citing)
Address Line11964 W 162ND STREETAddressLine1Txt
CityGARDENACityNm
State AbbreviationCAStateAbbreviationCd
ZIP90247ZIPCd
FieldValueIRS element (for citing)
Cash Grant$9,550CashGrantAmt

Grants Other Asst To Indiv In US GrantsOtherAsstToIndivInUSGrp

FieldValueIRS element (for citing)
Grant TypeSCHOLARSHIPSGrantTypeTxt
Recipient10RecipientCnt
Cash Grant$10,617CashGrantAmt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (3 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990 - ORGANIZATION'S MISSIONDEVELOPED AND PROMOTED BASKETBALL AND VOLLEYBALL PROGRAMS FOR YOUTH IN THE SOUTHERN CA SOUTH BAY AREA BY ORGANIZING LOCAL TEAMS AND A TOURNAMENT, PROMULGATING RULES, ORGANIZING OFFICIALS, PRESENTING CLINICS, ENCOURAGING GOOD SPORTSMANSHIP, AND THE GROWTH OF BASKETBALL.
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