BASKETBALL MAUI

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Financial Vulnerability Assessment (Tuckman-Chang)

4 risk indicators measuring financial stability and operational resilience

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Financial Trends

Organization Details

Formation Year

2010

Legal Domicile

Principal Officer

BENJAMIN PRANGNELL

Phone

8082984944

Tax Period

2025-01-01 to 2025-12-31

BASKETBALL MAUI, founded in 2010, is a small nonprofit in the Recreation & Sports sector that reported $594K in total revenue in fiscal year 2025. Revenue surged 27% from the prior year, signaling strong growth momentum.

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 Service Accomplishments

Program 1

Expenses: $306,452 Revenue: $87,153

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.

Program 2

Expenses: $32,454 Revenue: $6,830

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.

Program 3

Expenses: $176,859

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...

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.

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Trantor Score

Financial Health Score (300–850) · Liquidity · Solvency · Sustainability · Efficiency

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Liquidity (40%) • Solvency (30%) • Sustainability (20%) • Efficiency (10%)

Financial Overview (2025)

Revenue Breakdown

Contributions & Grants $520,517

Program Service Revenue $93,983

Investment Income $9,754

Other Revenue $-30,104

TOTAL REVENUE $594,150

Expense Breakdown

Grants Paid $102,371

Salaries & Benefits $266,144

Fundraising Expenses $28,778

Program Expenses $515,765

Other Expenses $274,697

TOTAL EXPENSES $643,212

Year-over-Year Comparison

	2025	2024	Change
Revenue	$594,150	$466,521	+0.3%
Expenses	$643,212	$414,804	+0.6%
Net Income	$-49,062	$51,717	-1.9%

Key Indicators

✓ Grants to Organizations ✗ Grants to Individuals ✗ Lobbying ✗ Political Activity ✗ Foreign Activities ✗ Donor Advised Fund ✓ Schedule B Required

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Financial Health Indicators

Comprehensive financial analysis: Altman Z-Score, liquidity, solvency, sustainability, efficiency, and growth metrics

Financial Distress Indicator

Liquidity & Cash Position

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Altman Z-Score • Liquidity Ratios • Solvency Analysis • Growth Indicators • Efficiency Metrics

Governance

Voting Members

Independent Members

Employees

Volunteers

290

Governance Policies

✗ Conflict of Interest Policy

✗ Whistleblower Policy

✗ Document Retention Policy

Special Practices & Reported Activities

✗ Operated a School

✗ Operated a Hospital

✗ Provided First Class Travel

✗ Reported Conflict of Interest

✗ Reported Asset Diversion

✗ Excess Benefit Transaction

✗ Made Political Expenditures

✗ Engaged in Lobbying

✗ Operated Donor Advised Fund

✗ Maintained Art Collections

✗ Filed Form 720

Compensation of Officers, Directors & Key Employees

Total Officers

$183,279

Total Directors

$88,601

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
BENJAMIN PRANGNELL	PRESIDENT	3.50	Officer Director	$0	$0	$0
JUDY KOGLIN	SECRETARY/DI	40.00	Officer Director	$75,000	$13,601	$88,601
LYDIA PEDRO	TREASURER	2.75	Officer Director	$0	$0	$0
ALANA RUCYNSKI	DIRECTOR	4.25	Director	$0	$0	$0
MATTHEW TARASENKO	DIRECTOR	1.75	Director	$0	$0	$0
JOSHUA DUINKER	PAST EXEC DI	40.00	Officer	$16,547	$468	$17,015
SHANNAH JARC	EXECUTIVE DI	40.00	Officer	$75,750	$1,913	$77,663

Note: Compensation data is self-reported by the organization on their Form 990. "Reportable Comp" includes salary, bonuses, and other reportable compensation from the organization and related organizations. "Other Comp" includes benefits, deferred compensation, and non-taxable benefits.

Historical Data

Year	Revenue	Expenses	Assets	Net Income
2025	$594,150	$643,212	$438,514	$-49,062
2024	$466,521	$414,804	$487,702	$51,717
2023	$362,521	$350,631	$435,859	$11,890
2022	$406,079	$273,678	$424,879	$132,401
2021	$303,621	$183,197	$292,966	$120,424
2019	$204,889	$180,065	$152,095	$24,824