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Basketball Maui

EIN 27-2400826 · Kihei, HI

Public records show a registered, tax-exempt organization in good standing.

LegitimacyPassesRegistration and standingFinancial healthGood82 out of 100GovernanceFair61 out of 100Impact evidenceDescribes programsHow well its results are evidenced

What it says it does

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.

Income
$594,150
Spending
$643,212
Spent on programs
80%
Reserves
8.2 months of spending
Largest source of income
donations and private grants, 67%
Employees
4
Volunteers
290
Highest pay
$88,601, secretary/di

Source: Form 990 for the year ending December 31, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Financial health

Good: 82 out of 100. Higher than 57% of charities in its peer group (recreation and sports, $250k to $1m).

  • Reserves

    28 of 35

    Spendable reserves would cover 8.2 months of spending.

  • Debt

    20 of 20

    It owes 0% of what it owns.

  • Living within its means

    4 of 15

    Spending exceeded income by 8% of income.

  • Income trend

    15 of 15

    Income rose 27% on the year before.

  • Spending floor

    15 of 15

    80% of spending went to programs and raising each dollar of donations cost 6 cents.

Source: Form 990 for the year ending December 31, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Governance

Fair: 61 out of 100. Higher than 57% of charities in its peer group (recreation and sports, $250k to $1m).

  • Independent board

    25 of 25

    4 of 5 voting board members are independent.

  • Conflict of interest policy

    0 of 15

    Reports no written conflict of interest policy.

  • Whistleblower policy

    0 of 8

    Reports no written whistleblower policy.

  • Record keeping policy

    0 of 7

    Reports no written policy on keeping and destroying records.

  • Board minutes

    5 of 5

    Keeps minutes of board meetings.

  • Board sees the tax return

    10 of 10

    Gave the board a copy of this return before filing it.

  • Pay set independently

    5 of 5

    Sets its chief executive's pay through independent review and comparison.

  • Independent check of accounts

    6 of 15

    Its accounts were not audited or reviewed by an independent accountant.

  • No reported misuse

    10 of 10

    Reports no diversion of assets, excess benefits or loans to insiders.

Source: Form 990 for the year ending December 31, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Impact evidence

Describes programs. Its tax return describes what it does but we have found no measurable results in it.

Programs described in its return (3)
  1. $306,452 spent. 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.
  2. $32,454 spent. 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.
  3. $176,859 spent. 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.

Source: Form 990 for the year ending December 31, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Legitimacy checks

  1. Is it registered with the IRS? Passed.

    Listed in the IRS master file of tax-exempt organizations as a 501(c)(3) charitable organization.

    Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.

  2. Has the IRS revoked its tax-exempt status? Passed.

    Not on the IRS automatic revocation list.

    Source: Automatic revocation of exemption list, Internal Revenue Service, file dated October 13, 2026.

  3. Are donations tax-deductible? Passed.

    On the IRS list of organizations eligible to receive tax-deductible contributions.

    Source: Publication 78 data: organizations eligible for tax-deductible contributions, Internal Revenue Service, file dated October 13, 2026.

  4. Is it keeping up with its IRS filings? Passed.

    Most recent return on file covers the year ending December 2025.

    Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.

  5. How long has it been tax-exempt? Passed.

    Recognized by the IRS since October 2010.

    Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.

  6. Is it in good standing with state regulators? Passed.

    Not on California's list of charities barred from soliciting. Other states are not yet checked.

    Source: May Not Operate or Solicit for Charitable Purposes list, California Attorney General, Registry of Charities and Fundraisers, file dated October 21, 2026.

Ratings and checks are our reading of public records, using the published method. They are not a statement about anyone's honesty. If you work for this organization, you can send corrections or results, confirm you want gifts through Veridonate, or ask to be removed from giving.