Nonprofit · EIN 27-2400826
BASKETBALL MAUI
Tax-exempt · KIHEI, HI 96753
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $594,150 | $643,212 | -$49,062 | $438,514 | $0 | $438,514 |
| December 31, 2024 | 990 | $466,521 | $414,804 | $51,717 | $487,702 | $126 | $487,576 |
| December 31, 2023 | 990 | $362,521 | $350,631 | $11,890 | $435,859 | $0 | $435,859 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $520,517
- of which government grants
- $123,000
- Program service revenue
- $93,983
- Investment income
- $9,754
- Net income from fundraising events
- -$18,232
- Net income from sales of inventory
- -$11,872
- Other revenue
- -$30,104
Expenses
- Grants and similar amounts paid
- $102,371
- Compensation of officers, directors and key employees
- $183,278
- Other salaries and wages
- $55,000
- Salaries, compensation and benefits (total)
- $266,144
- Professional fundraising fees
- $0
- Accounting fees
- $17,573
- Occupancy
- $5,150
- Travel
- $53,474
- Program services (functional)
- $515,765
- Management and general (functional)
- $98,669
- Fundraising (functional)
- $28,778
Balance sheet and other
- Total assets, start of year
- $487,702
- Total assets, end of year
- $438,514
- Total liabilities, end of year
- $0
- Net assets, end of year
- $438,514
- Net assets without donor restrictions
- $438,514
- Gross receipts
- $644,131
- Employees
- 4
- Volunteers
- 290
- Year formed
- 2010
- State of legal domicile
- HI
From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.
Officers, directors and key employees
As listed on the 990 for the year ended December 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| JUDY KOGLIN | SECRETARY/DI Trustee or director, Officer | 40 | $75,000 | $13,601 |
| SHANNAH JARC | EXECUTIVE DI Officer | 40 | $75,750 | $1,913 |
| JOSHUA DUINKER | PAST EXEC DI Officer | 40 | $16,547 | $468 |
| BENJAMIN PRANGNELL | PRESIDENT Trustee or director, Officer | 3.5 | $0 | $0 |
| LYDIA PEDRO | TREASURER Trustee or director, Officer | 2.75 | $0 | $0 |
| ALANA RUCYNSKI | DIRECTOR Trustee or director | 4.25 | $0 | $0 |
| MATTHEW TARASENKO | DIRECTOR Trustee or director | 1.75 | $0 | $0 |
990 for the year ended December 31, 2024: 7 people
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| JOSHUA DUINKER | EXECUTIVE DI Officer | 40 | $85,788 | $8,061 |
| JUDY KOGLIN | SECRETARY/DI Trustee or director, Officer | 1.5 | $12,500 | $1,803 |
| BENJAMIN PRANGNELL | PRESIDENT Trustee or director, Officer | 1.5 | $0 | $0 |
| KRIS WILHELM | TREASURER Trustee or director, Officer | 1.5 | $0 | $0 |
| LYDIA PEDRO | DIRECTOR Trustee or director | 1.5 | $0 | $0 |
| ALANA RUCYNSKI | DIRECTOR Trustee or director | 1.5 | $0 | $0 |
| MATTHEW TARASENKO | DIRECTOR Trustee or director | 1.5 | $0 | $0 |
990 for the year ended December 31, 2023: 7 people
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| JOSHUA DUINKER | EXECUTIVE DI Officer | 40 | $106,160 | $7,596 |
| BENJAMIN PRANGNELL | PRESIDENT Trustee or director, Officer | 1.5 | $0 | $0 |
| ALANA RUCYNSKI | SECRETARY Trustee or director, Officer | 1.5 | $0 | $0 |
| LYDIA PEDRO | TREASURER Trustee or director, Officer | 1.5 | $0 | $0 |
| MATTHEW TARASENKO | DIRECTOR Trustee or director | 1.5 | $0 | $0 |
| JUDY KOGLIN | DIRECTOR Trustee or director | 1.5 | $0 | $0 |
| KRIS WILHELM | DIRECTOR Trustee or director | 1.5 | $0 | $0 |
Address and contacts
- Address (IRS master file)
- 1254 S KIHEI RD UNIT 38, KIHEI, HI 96753-4002
- Mailing address (990-N for 2011)
- 380 HUKU LII, KIHEI HI 96753
- Principal officer (990 for 2025)
- BENJAMIN PRANGNELL, 1254 S KIHEI RD UNIT 38, KIHEI, HI 967534002
- Principal officer (990-N for 2011)
- BEN PRANGNELL, 380 HUKU LIL STE 105, KIHEI HI 96753
- Signed the 990
- LYDIA PEDRO, TREASURER
- Phone
- (808) 298-4944
- Website
- VERTICALSPORTSMAUI.COM
- Return prepared by
- CARBONARO CPAS & MANAGEMENT GROUP
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.
Program accomplishments
- 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.Expenses $306,452 · grants $99,250 · revenue $87,153
- MAUI CLASSIC, A TWO-DAY TOURNAMENT, BRINGS FOUR NCAA DIVISION I WOMEN'S BASKETBALL TEAMS TO MAUI, DRAWING OVER 800 SPECTATORS AND GIVING LOCAL FAMILIES RARE ACCESS TO ELITE COLLEGIATE ATHLETICS. EACH TEAM'S STUDENT ATHLETES VISIT LOCAL SCHOOLS AND ENGAGE WITH YOUTH, INSPIRING MAUI'S KEIKI AND STRENGTHENING COMMUNITY PRIDE THROUGH A HIGH ENERGY, FAMILY CENTERED EVENT.Expenses $32,454 · revenue $6,830
- SPORTS CAMP IS A WEEKLONG, HIGH IMPACT PROGRAM SERVING OVER 600 YOUTH THROUGH A DOZEN OR MORE SPORTS, DAILY CHARACTER BUILDING LESSONS, AND MENTORSHIP FROM TRAINED VOLUNTEER COACHES. THE CAMP PROVIDES ACCESSIBLE, CHRIST CENTERED PROGRAMMING THAT BUILDS CONFIDENCE, RESILIENCE, AND COMMUNITY CONNECTION WHILE GIVING MAUI KEIKI A SAFE, POSITIVE PLACE TO GROW ON AND OFF THE FIELD.Expenses $176,859 · grants $3,121
What it must file and when
IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in December, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | December 31, 2025 | May 15, 2026 | 990 on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990 on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990 on file |
IRS record
- EIN
- 27-2400826
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Publicly supported organization (170(b)(1)(A)(vi))
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 2010
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Recreation and sports (N62)
- Assets (IRS master file)
- $438,514
- Income (IRS master file)
- $644,131
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $594,150 | $643,212 | $438,514 | XML |
| 990 | December 2024 | $466,521 | $414,804 | $487,702 | IRS |
| 990 | December 2023 | $362,521 | $350,631 | $435,859 | XML |
| 990 | December 2022 | $406,079 | $273,678 | $424,879 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990-EZ | December 2020 | – | – | – | IRS |
| 990 | December 2019 | – | – | – | IRS |
| 990-EZ | December 2018 | – | – | – | IRS |
| 990-N for 2011 Officer: BEN PRANGNELL | December 31, 2011 | ≤ $50,000 receipts | – | – | e-Postcard |
990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 27-2400826).
Questions about BASKETBALL MAUI
- What is the EIN of BASKETBALL MAUI?
- The employer identification number (EIN) of BASKETBALL MAUI is 27-2400826.
- Is BASKETBALL MAUI tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2010.
- Are donations to BASKETBALL MAUI tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does BASKETBALL MAUI file?
- Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
- When is the next return of BASKETBALL MAUI due?
- The return for tax year 2026 (the year ending December 31, 2026) is due May 17, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did BASKETBALL MAUI last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended December 2025.
- Who is the principal officer of BASKETBALL MAUI?
- The 990 for the year ended December 31, 2025 names BENJAMIN PRANGNELL.
- Who are the officers and directors of BASKETBALL MAUI?
- The 990 for the year ended December 31, 2025 lists 7 people; 3 received compensation from the organization, the highest $75,000 (JUDY KOGLIN, SECRETARY/DI).
- How much revenue does BASKETBALL MAUI have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $594,150, expenses of $643,212 and total assets of $438,514 at year end.
Other nonprofits in KIHEI
- VALLEY ISLE SOCCER ACADEMY EIN 45-5120940 · last filed 990 for 2025
- KIHEI CANOE CLUB EIN 99-0198560 · last filed 990 for 2024
- MAUI OCEANFRONT MARATHON EIN 87-3831851 · last filed 990-EZ for 2025
- MAUI MOTOR SPORTS ENTERTAINMENT GROUP INC EIN 03-0496117 · last filed 990-EZ for 2025
- MAUI CENTER TARGET INC EIN 36-4827303 · last filed 990-EZ for 2025
- SOUTHSIDE BOXING CLUB EIN 99-0331052 · last filed 990-EZ for 2025
- MAUI CANOE CLUB EIN 20-3951879 · last filed 990-EZ for 2025
- CAMP PILIALOHA O MAUI EIN 47-1687910 · last filed 990-EZ for 2024