Basketball Maui

Nonprofit profile at a glance

EIN
272400826
IRS 990 coverage
2014–2025
Forms available
Form 990 2025, Form 990-EZ 2020, Form 990-N 2011
Location
Kihei, HI, USA
Phone
8082984944
Rating
78
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Human Services

Reported finances

Revenue
$594,150
Expenses
$643,212
Assets
$438,514
Liabilities
$0

Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.

Leadership & pay

7 people listed

Executive titles in this filing

  • BENJAMIN PRANGNELL (PRESIDENT)

Highest reported compensation

  • JUDY KOGLIN (SECRETARY/DI): $88,601 total reported compensation
  • SHANNAH JARC (EXECUTIVE DI): $77,663 total reported compensation
  • JOSHUA DUINKER (PAST EXEC DI): $17,015 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

To inspire and equip youth through sports; we continue to expand to different sports with a mission to develop the total athlete: body, mind, and spirit.

What it reported doing in 2025

Vertical sports maui delivers year round programs that develop youth through a wide range of sports-including baseball, basketball, cheer, crossfit, flag football, soccer, volleyball, and more-paired with mentorship and faith driven guidance. The organization equips young people with life skills, healthy habits, and supportive relationships, creating pathways for maui's youth to thrive and fostering a culture of hope, purpose, and belonging across the island.

Operating model

Revenue model
Donor-supported. 64% of the money available for current operations came from contributions and gifts.
Distribution model
Direct operator. The filing allocates 80% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.
  • Includes noncash contributions: Reported contributions include donated property or goods.

The verdict

SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. Some filing-based governance responses are negative or unanswered and fundraising costs are high for each dollar raised.

Rating breakdown

  • Financial Efficiency: 80
  • Transparency & Controls: 89
  • Accountability: 62
  • Sustainability: 28
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 85.3%; rating input score 85
  • Program expense ratio: 80.2%; rating input score 80
  • Fundraising efficiency: $18.09 raised per $1 spent on fundraising; rating input score 53; 53rd percentile among comparable filings

Transparency & Controls

  • Consistency checks: 92.9%; rating input score 93; 22nd percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 97%; rating input score 97; 48th percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 80%; rating input score 80; 21st percentile among comparable filings
  • Governance controls: 3 of 8 controls in place; rating input score 38
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: Pass
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -8.3%; rating input score 15; 15th percentile among comparable filings
  • Total-asset coverage ratio: 0.68; rating input score 32; 32nd percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 88; 88th percentile among comparable filings
  • Officer compensation ratio: 28.5%; rating input score 9; 9th percentile among comparable filings

Growth

  • Program expense growth: 15.5% per year; rating input score 100; 72nd percentile among comparable filings
  • Revenue growth: 13.3% per year; rating input score 100; 70th percentile among comparable filings
  • Asset growth: 20.5% per year; rating input score 100; 80th percentile among comparable filings

Details

  • Where the money goes: 85.3% of revenue deployed · 80.2% of spending went to programs
  • Governance: 4 of 5 board members independent · 3 of 8 filing controls reported
  • Programs: 3 filed program accomplishments · $516K in reported program spending
  • Leadership: top reported pay $89K · 7 people listed
  • Consistency: 27 of 28 current checks pass · 1 finding to review
  • Schedules: 5 filed schedules · includes major donors and grants
  • Filing history: 9 filing years from 2014 to 2025
  • Contacts: How to reach this organization
  • Money network: 5 filed money-flow records
  • Related organizations: 2 filed related-organization links
  • Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
  • People: Everyone the filings name, and which of them the filings identify by more than a name.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • Moderate — Accountability: Governance controls: 4 of 7 not reported.
  • Review — Financial Efficiency: Fundraising efficiency scored 53/100.
  • High — Sustainability: Operating margin scored 15/100.
  • Moderate — Sustainability: Total-asset coverage ratio scored 32/100.
  • Review — Transparency & Controls: Domestic grant itemization did not reconcile in the filed values.
  • High — Sustainability: Officer compensation ratio scored 9/100.