Nonprofit · EIN 84-3715951
MAUI BASKETBALL ACADEMY
Tax-exempt · LAHAINA, HI 96761
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990-EZ | $53,928 | $84,137 | -$30,209 | $40,444 | – | $40,444 |
| December 31, 2024 | 990-EZ | $166,007 | $129,073 | $36,934 | $70,653 | – | $70,653 |
Financial details: 990-EZ for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $23,920
- Membership dues
- $30,008
- Program service revenue
- $0
- Investment income
- $0
Expenses
- Benefits paid to members
- $405
- Compensation of officers, directors and key employees
- $0
- Professional fees and payments to contractors
- $3,809
- Occupancy
- $61,000
- Printing, publications and postage
- $250
- Other expenses
- $18,673
- Program services (functional)
- $84,138
Balance sheet and other
- Total assets, start of year
- $70,653
- Total assets, end of year
- $40,444
- Total liabilities, end of year
- –
- Net assets, end of year
- $40,444
- Cash, savings and investments
- $40,444
- Gross receipts
- $53,928
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-EZ for the year ended December 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| STEPHANIE CASTRO | PRESIDENT | 10 | $0 |
| DANA ANDERSON | VICE PRESIDENT | 0.1 | $0 |
| BRUCE ANDERSON | BOARD MEMBER | 0.1 | $0 |
| ROXANNE DE LA GARZA | BOARD MEMBER | 0.1 | $0 |
990-EZ for the year ended December 31, 2024: 4 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| STEPHANIE CASTRO | PRESIDENT | 10 | $0 |
| DANA ANDERSON | VICE PRESIDENT | 0.1 | $0 |
| BRUCE ANDERSON | BOARD MEMBER | 0.1 | $0 |
| ROXANNE DE LA GARZA | BOARD MEMBER | 0.1 | $0 |
Address and contacts
- Address (IRS master file)
- 45 ALA HOKU PL, LAHAINA, HI 96761-9282
- In care of
- % CHEYNE DE LA GARZA
- Mailing address (990-N for 2023)
- 45 Ala Hoku Pl, Lahaina HI 96761
- Principal officer (990-N for 2023)
- Cheyne Delagarza, 45 Ala Hoku Pl, Lahaina HI 96761
- Signed the 990-EZ
- CHEYNE DELAGARZA, PRESIDENT
- Phone
- (808) 359-3633
- Website
- mauibasketballacademy.com
- Return prepared by
- Kamoku Bookkeeping and Tax LLC
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.
Program accomplishments
- 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.Expenses $84,138 · grants $23,920
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-EZ on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990-EZ on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990-N on file |
IRS record
- EIN
- 84-3715951
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Organization supporting a government college or university
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 2020
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Recreation and sports (N62)
- Assets (IRS master file)
- $40,444
- Income (IRS master file)
- $53,928
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990-EZ | December 2025 | $53,928 | $84,137 | $40,444 | XML |
| 990-EZ | December 2024 | $166,007 | $129,073 | $70,653 | XML |
| 990-N for 2023 Officer: Cheyne Delagarza | December 31, 2023 | ≤ $50,000 receipts | – | – | e-Postcard |
| 990-N for 2022 | December 31, 2022 | ≤ $50,000 receipts | – | – | e-Postcard |
| 990-N for 2020 Officer: Cheyne De La Garza | December 31, 2020 | ≤ $50,000 receipts | – | – | e-Postcard |
| 990-N for 2019 | December 31, 2019 | ≤ $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 84-3715951).
Questions about MAUI BASKETBALL ACADEMY
- What is the EIN of MAUI BASKETBALL ACADEMY?
- The employer identification number (EIN) of MAUI BASKETBALL ACADEMY is 84-3715951.
- Is MAUI BASKETBALL ACADEMY tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2020.
- Are donations to MAUI BASKETBALL ACADEMY tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does MAUI BASKETBALL ACADEMY 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 MAUI BASKETBALL ACADEMY 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 MAUI BASKETBALL ACADEMY last file with the IRS?
- The latest return in the IRS public files is the 990-EZ for the year ended December 2025.
- Who is the principal officer of MAUI BASKETBALL ACADEMY?
- The 990-N for 2023 names Cheyne Delagarza.
- Who are the officers and directors of MAUI BASKETBALL ACADEMY?
- The 990-EZ for the year ended December 31, 2025 lists 4 people; 0 received compensation from the organization.
- How much revenue does MAUI BASKETBALL ACADEMY have?
- On its 990-EZ for the year ended December 31, 2025 it reported revenue of $53,928, expenses of $84,137 and total assets of $40,444 at year end.
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- LAHAINA CANOE CLUB EIN 23-7409181 · last filed 990-EZ for 2025
- LAHAINA JUNIOR GOLF ASSOCIATION EIN 27-3780968 · last filed 990-N for 2025
- ROYAL KAANAPALI GOLF CLUB EIN 73-1663876 · last filed 990-EZ for 2025
- NAPILI CANOE CLUB EIN 91-2005555 · last filed 990-EZ for 2024
- NAPILI COMMUNITY GARDEN EIN 84-2443070 · last filed 990-N for 2025
- LAHAINA YOUTH FAST PITCH SOFTBALL INC EIN 81-0650576 · last filed 990-EZ for 2024
- LITTLE LEAGUE BASEBALL INC EIN 84-4417483 · last filed 990-N for 2024