Interscholastic League of Honolulu

Tax-deductible

Honolulu, HI501(c)(3)Since 1909EducationEIN 90-0657408Revenue $2.3M in FY2025

On file with the IRSilhsports.com800 S Beretania St 300a, 96813-5703 · Honolulu, HITax-exempt since Apr 2011Publicly supported charity — 170(b)(1)(A)(vi)

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The objective of the League is to foster Interscholastic athletic activities that contribute to the development of good citizenship in student athletes.

501(c)(3) charity; gifts are tax-deductible.
88¢ of each $1 spent went to programs.
$243K paid to officers and key staff.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · Pay: Part VII

Before you give

FY2025 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(3)
not on the IRS revocation list
Looks good: listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Tax-deductible gifts
Yes
Donations are tax-deductible
Looks good: the IRS lists gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2025
latest Form 990
Looks good: the latest return is for FY2025, 1 tax year back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
4 of 6
filings with a surplus
Average surplus $69K a year · 4% of revenue · last 6 filings
Fine: a surplus in 4 of the last 6 filings.
Pt I · Ln 19 · 6 filings
Spent on programs
88%
of spending
Looks good: 88% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$243K
to officers and key staff · 12% of spending
Top officer’s pay higher than 68% of similar orgs
Looks good: pay to officers and key staff is 12% of spending; 15% or less.
Pt VII · Sec A
Cash reserves
4 mo
of spending, in cash
Looks good: 3.9 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
1
named funder · $5K
Fine: 1 funder names it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$200K
24% of total assets
Looks good: liabilities are 24% of assets; 50% or less.
Pt X · Ln 26
Independent board members
7
of 7 voting members
Looks good: 7 of 7 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$2.3M
+6% vs prior year
Spent
$2.0M
To programs
88%
Net assets
$621K
By yearFY2020–FY2025
Revenue
$2.3M
FY2025▲ +6%
Tap a bar for its year
Revenue by fiscal year
FY2020$1.7M
FY2021$549K
FY2022$1.5M
FY2023$1.9M
FY2024$2.2M
FY2025$2.3M
Expenses
$2.0M
FY2025▼ -6%
Tap a bar for its year
Expenses by fiscal year
FY2020$1.7M
FY2021$615K
FY2022$1.4M
FY2023$1.9M
FY2024$2.1M
FY2025$2.0M
Net assets
$621K
FY2025▲ +121%
Tap a bar for its year
Net assets by fiscal year
FY2020$239K
FY2021$173K
FY2022$236K
FY2023$212K
FY2024$282K
FY2025$621K

From the FY2025 Form 990 (year ending July 2025) · figures checked against the IRS filing · see the original

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Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2025. IRS ruling in Apr 2011.

IRS Pub. 78 · IRS Auto-Revocation List · IRS Business Master File

Where the money goes

88 cents of each dollar spent went to programs.

Program services 88% · $1.7M Management & general 12% · $247K

Form 990 Part IX, line 25, columns B–D. Every line is in By the numbers.

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Who runs it and what they're paid

10 people listed on the 990; $243K paid to officers and key staff.

Part VII, Section A · reportable compensation · most recent filed roster (FY2024); the FY2025 filing did not itemize Part VII
Executive Di
$158,075Pt VII · Sec A
Asst. Execut
$85,089Pt VII · Sec A
Presiden/Ath
$0Pt VII · Sec A
Board Chair
$0Pt VII · Sec A
Board Vice C
$0Pt VII · Sec A
Board Secret
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A

Blane Gaison’s $158K as Executive Di is at the 68th percentile of top reported officer pay among 3395 $1–10M education nonprofits. Peer set: organizations in the same NTEE major field of work and revenue-size band, compared on each org’s own highest-paid officer/key-employee, from Form 990 Part VII / 990-PF Part VIII. Descriptive placement, not a verdict on whether the pay is appropriate.

Compensation history total reportable pay by year · 2 named individuals · Part VII

NameFY2025FY2024FY2023FY2022FY2021FY2020
Blane Gaison$158,075$153,605$151,524$151,495$151,129$149,140
Georges Gilbert$85,089$82,918$81,915$81,915$81,915$80,809

Total reportable compensation (Form 990 Part VII column D / Schedule J column E) by filing year, matched by name within this organization. The Schedule J base / bonus / deferred breakdown is not parsed into this dataset.

See Interscholastic League of Honolulu executive salaries →

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Questions the 990 asks

The form asks each of these directly. These are the filed answers.

  • Family or business ties among officersPt VI · Ln 2No
  • Top official's pay set by an independent reviewPt VI · Ln 15aNo

Programs and updates

Promotes interscholastic sports to build good citizenship in student athletes.

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Provided by the organization

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1 program · $1.7M · in their own filed words · FY2024
01

The schools that are members of the league are able to develop high standards of sportsmanship on the part of the individual student athletes and the school. Also to broaden the social experience through cooperation and competition.

$1.7Mprogram expense

Funders

Who pays for it.

From grant filings on record. Receipts are incomplete: individual donors are never listed.

Grants

Schedule I · funders on record
Grants received · FY2023
Total grants receivedfrom 1 funder$5K

By the numbers

The FY2025 990, line by line.

1The main four
Money inPt VIII
$2.3M
Ln 12
Fees for servicesLn 2g$2.2M
Other incomeLn 4–11$152K
Gifts and grantsLn 1h$10K
Money outPt IX
$2.0M
Ln 25
Programscol B$1.7M
Managementcol C$247K
Owns and owesPt X
$621K
net assets · Ln 32
Cash and savingsLn 1–2$649K
Total assetsLn 16$821K
LiabilitiesLn 26$200K
PeoplePt VI, VII
10
listed · VII A
PaidVII A2
Voting boardVI 1a7
IndependentVI 1b7
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$10K
Fees for servicesLn 2g$2.2M
Other incomeLn 4–11$152K
Total revenueLn 12$2.3M
Assets in detailPt X, end of year
SavingsLn 2$649K
Cash and savings togetherLn 1–2$649K
Land, buildings, equipmentLn 10c$9K
Total assetsLn 16$821K
LiabilitiesLn 26$200K
Net assetsLn 32$621K
OperationsPt I, VI
EmployeesI 578
Fiscal year endsHeaderJuly
Conflict-of-interest policyVI 12aNo
Whistleblower policyVI 13No
Records policyVI 14No
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY25End FY25
Cash and savingsLn 1–2$304K$649K
Land, buildings, equipmentLn 10c$13K$9K
Total assetsLn 16$417K$821K
LiabilitiesLn 26$136K$200K
Net assetsLn 32$282K$621K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of current officers, directors and key staffLn 5$261K$131K$131K
Other salaries and wagesLn 7$320K$302K$18K
Other employee benefitsLn 9$14K$14K
Payroll taxesLn 10$22K$11K$11K
Office expensesLn 13$14K$14K
OccupancyLn 16$34K$34K
Conferences, conventions and meetingsLn 19$9K$6K$3K
Depreciation, depletion and amortizationLn 22$6K$6K
InsuranceLn 23$41K$20K$20K
Other expenses (24a–d)Ln 24$1.3M$1.3M$1K
Total functional expensesLn 25$2.0M$1.7M$247K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest Viewing $2.3M$2.0M$339K$621K 990 PDF
FY2024 $2.2M$2.1M$69K$282K 990 PDF
FY2023 $1.9M$1.9M−$23K$212K 990 PDF
FY2022 $1.5M$1.4M$63K$236K 990 PDF
FY2021 $549K$615K−$66K$173K 990 PDF
FY2020 $1.7M$1.7M$30K$239K 990 PDF

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Schedules filed Part IV

III · Programs I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash
See the full FY2025 990 (6 parts)
Part I · Summary $2,327,708 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $3,000$10,400
I-9 Program service revenuePrior year $2,191,960$2,165,657
I-10 Investment income$0
I-11 Other revenue$151,651
I-12 Total revenuePrior year $2,194,960$2,327,708
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $598,957$617,195
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $1,526,743$1,371,185
I-18 Total expensesPrior year $2,125,700$1,988,380
I-19 Revenue less expensesPrior year $69,260$339,328
Part VI · Governance 7 of 7 board members independent, 4 to look at
VI-1a Voting members of the governing body7
VI-1b Independent voting members7
VI-12a Written conflict of interest policyNo
VI-13 Written whistleblower policyNo
VI-14 Document retention and destruction policyNo
VI-15a Process for setting top official's payNo
VI-2 Family or business relationship among officers or directorsNo
Part VIII · Statement of revenue $2,327,708 across 5 lines filed
VIII-1f All other contributions, gifts and grants$10,400
VIII-1h Total contributions, gifts and grants$10,400
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $2,165,657$2,165,657
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Related to mission $151,651$151,651
VIII-12 Total revenueRelated to mission $2,317,308$2,327,708
Part IX · Statement of functional expenses $1,988,380 across 10 lines filed
IX-5 Pay of current officers, directors and key staffPrograms $130,523 · Management $130,523$261,046
IX-7 Other salaries and wagesPrograms $301,574 · Management $18,259$319,833
IX-9 Other employee benefitsManagement $14,028$14,028
IX-10 Payroll taxesPrograms $10,947 · Management $11,341$22,288
IX-13 Office expensesManagement $13,508$13,508
IX-16 OccupancyManagement $34,490$34,490
IX-19 Conferences, conventions and meetingsPrograms $5,933 · Management $2,935$8,868
IX-22 Depreciation, depletion and amortizationPrograms $6,243$6,243
IX-23 InsurancePrograms $20,311 · Management $20,311$40,622
IX-24 Other expenses (24a–d)Programs $1,266,116 · Management $1,338$1,267,454
IX-25 Total functional expensesPrograms $1,741,647 · Management $246,733 · Fundraising $0$1,988,380
Part X · Balance sheet $820,699 assets, 12 lines filed
X-2 Savings and temporary cash investmentsStart of year $303,698$649,002
X-4 Accounts receivableStart of year $18,661$98,326
X-9 Prepaid expenses and deferred chargesStart of year $78,190$62,829
X-10c Land, buildings and equipment, netStart of year $13,129$8,714
X-14 Intangible assetsStart of year $3,656$1,828
X-16 Total assetsStart of year $417,334$820,699
X-17 Accounts payable and accrued expensesStart of year $135,803$184,290
X-25 Other liabilities$15,550
X-26 Total liabilitiesStart of year $135,803$199,840
X-27 Net assets without donor restrictionsStart of year $281,531$620,859
X-32 Total net assets or fund balancesStart of year $281,531$620,859
X-33 Total liabilities and net assetsStart of year $417,334$820,699
Part XI · Reconciliation of net assets $620,859 net assets at year end
XI-1 Total revenue$2,327,708
XI-2 Total expenses$1,988,380
XI-3 Revenue less expenses$339,328
XI-4 Net assets at start of year$281,531
XI-10 Net assets at end of year$620,859

Form 990 e-file (XML) FY2025 from the IRS · Classification, formation year and address from the IRS Business Master File

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