Maui Basketball Academy

Nonprofit profile at a glance

EIN
843715951
IRS 990-EZ coverage
2024–2025
Forms available
Form 990-EZ 2025, Form 990-N 2023
Location
Lahaina, HI, USA
Phone
8083593633
Rating
91
Verdict
STRONG
Rating confidence
Moderate
Sector
Human Services

Reported finances

Revenue
$53,928
Expenses
$84,137
Assets
$40,444

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

Leadership & pay

4 people listed

Executive titles in this filing

  • STEPHANIE CASTRO (PRESIDENT)
  • DANA ANDERSON (VICE PRESIDENT)

People named in this filing

  • STEPHANIE CASTRO (PRESIDENT)
  • DANA ANDERSON (VICE PRESIDENT)
  • BRUCE ANDERSON (BOARD MEMBER)

Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.

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

Overview

Mission

Maui Basketball Academy is non-profit 501(c)3 organization dedicated to making a positive difference in the lives of Maui youth through basketball, with an emphasis on player development, character development, teamwork, and opportunities for higher education.

What it reported doing in 2025

MBA offers youth on Maui a comprehensive basketball club experience that includes travel to Oahu, Kauai, Oregon, and Washington, exposure to higher education, and participation in local leagues and tournaments. The program has annually supported approximately 140 kids a year.

Operating model

Revenue model
Mixed. Its operating money came from several sources; no one source provided a clear majority.
Distribution model
Direct operator. The filing allocates 100% 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.

The verdict

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Expenses are high relative to revenue and program spending has declined or grown slowly.

Rating breakdown

  • Financial Efficiency: 100
  • Transparency & Controls: 100
  • Sustainability: 21
  • Growth: 0

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 100%; rating input score 100

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 51st percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100

Sustainability

  • Operating margin: -56%; rating input score 11; 11th percentile among comparable filings
  • Total-asset coverage ratio: 0.48; rating input score 31; 31st percentile among comparable filings
  • Liabilities to assets ratio: Limited
  • Officer compensation ratio: 0%; rating input score 56; 56th percentile among comparable filings

Growth

  • Program expense growth: -10.6% per year; rating input score 0; 28th percentile among comparable filings
  • Revenue growth: -101.9% per year; rating input score 0; 2nd percentile among comparable filings
  • Asset growth: -54.4% per year; rating input score 0; 4th percentile among comparable filings

Details

  • Where the money goes: 100% of revenue deployed · 100% of spending went to programs
  • Governance: Filed governance answers
  • Accomplishments: 1 filed program accomplishment · $84K in reported program spending
  • Leadership: top reported pay $0 · 4 people listed
  • Consistency: 7 of 7 current checks pass
  • Schedules: 3 filed schedules
  • Filing history: 2 filing years from 2024 to 2025
  • Contacts: How to reach this organization
  • 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.

  • High — Sustainability: Operating margin scored 11/100.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • Moderate — Sustainability: Total-asset coverage ratio scored 31/100.
  • High — Growth: Asset growth scored 0/100.
  • Review — Sustainability: Officer compensation ratio scored 56/100.