2026-03-13T09:38:58-04:00 2025-06-30 990303190 CARBONARO CPAS & MANAGEMENT GROUP 1885 MAIN ST STE 408 WAILUKU HI 96793 990 2024-07-01 990272347 BOYS & GIRLS CLUBS OF MAUI INC BOYS 8082424363 100 KANALOA AVE KAHULUI HI 96732 KELLY MALUO-PEARSON CEO 8082424363 2026-03-03 true true GRETCHEN KREMEYER P00768528 8082425002 2026-03-05 2024 2025-03-06 01:10:19Z KELLY MALUO-PEARSON 100 KANALOA AVE KAHULUI HI 96732 5709506 false X WWW.BGCMAUI.ORG X 1989 HI TO PROVIDE EDUCATIONAL AND RECREATIONAL ACTIVITIES FOR YOUTHS AGES SIX THROUGH EIGHTEEN THROUGHOUT THE ISLAND OF MAUI. 18 18 60 226 0 4713775 5106685 27775 30390 53376 53098 -19478 325671 4775448 5515844 869977 263467 0 2333034 2516867 0 241144 702802 1005076 3905813 3785410 869635 1730434 6241631 9198890 308354 322018 5933277 8876872 TO PROVIDE EDUCATIONAL AND RECREATIONAL ACTIVITIES FOR YOUTHS AGES SIX THROUGH EIGHTEEN THROUGHOUT THE ISLAND OF MAUI. false false 2708573 75100 208782 PROVIDING EDUCATIONAL AND RECREATIONAL ACTIVITIES FOR YOUTHS AGES SIX THROUGH EIGHTEEN AT LOCATIONS THROUGHOUT THE ISLAND OF MAUI; INCLUDING, UPCOUNTRY, HAIKU, CENTRAL, AND LAHAINA. 188367 188367 DURING 2024-2025, THE BOYS & GIRLS CLUBS OF MAUI, INC. PROVIDED DISASTER ASSISTANCE TO COMMUNITY MEMBERS AFFECTED BY THE LAHAINA WILDFIRES. 2896940 true true false false false false false false false false true false false true false true true false false false false false false false true false false true true false false false false false false false false false true false false false false false false false false true 29 0 60 true false false false false false true true false false false false false false X 18 18 false false false false false false false true true false false true true true true true true true true false HI X BOYS & GIRLS CLUBS OF MAUI INC 8082424363 100 KANALOA AVENUE KAHULUI HI 96732 JASON STENGER PRESIDENT 0.85 X X 0 0 0 BEVERLY KUROKAWA VICE PRESIDE 0.85 X X 0 0 0 JON FUJIMOTO TREASURER 0.85 X X 0 0 0 KAU'I AWAI-DICKSON SECRETARY 0.85 X X 0 0 0 JOSEPH BALANGITAO DIRECTOR 0.85 X 0 0 0 RANDY BELL DIRECTOR 0.85 X 0 0 0 KEONI DEREGO DIRECTOR 0.85 X 0 0 0 MEI LEE DOWLING DIRECTOR 0.85 X 0 0 0 KAREY KAPOI DIRECTOR 0.85 X 0 0 0 SANDRA LARSEN DIRECTOR 0.85 X 0 0 0 LEHI LIVINGSTON DIRECTOR 0.85 X 0 0 0 RYAN OUYE DIRECTOR 0.85 X 0 0 0 JOHN PELLETIER DIRECTOR 0.85 X 0 0 0 SARA KEALA TANAKA DIRECTOR 0.85 X 0 0 0 JEFF UEOKA DIRECTOR 0.85 X 0 0 0 BRADFORD VENTURA DIRECTOR 0.85 X 0 0 0 RICK VOLNER JR DIRECTOR 0.85 X 0 0 0 TERRY WATANABE DIRECTOR 0.85 X 0 0 0 KELLY MALUO-PEARSON CEO 40.00 X 128756 0 14788 SUSAN ELLINGWOOD DIR. OF FINA 40.00 X 88906 0 13816 THOMAS DAYA CHIEF OPS OF 40.00 X 104156 0 15489 321818 44093 2 false false false 102775 78381 398597 1891248 2635684 62973 5106685 PROGRAM SERVICES 713990 30390 30390 30390 56464 56464 6400 6400 6400 6400 51597 54963 -3366 -3366 -3366 279578 78381 138699 140879 140879 INSURANCE PROCEEDS 900099 173359 173359 OTHER INCOME 900099 5033 5033 178392 5515844 208782 200377 130214 130214 133253 133253 365898 258795 81242 25861 1679733 1192609 369542 117582 48191 34216 10602 3373 249933 167455 62483 19995 173112 122909 38085 12118 1490 1296 149 45 27488 23914 2749 825 52511 45685 5251 1575 15013 4504 6005 4504 33196 28880 3320 996 201988 199968 2020 74326 52028 18582 3716 425 425 147638 125492 22146 47639 41922 5717 PROGRAM ACTIVITES 218305 218305 IN KIND GOODS 53372 53372 DUES 30051 27047 900 2104 TELEPHONE 25621 21778 2562 1281 76013 13298 15546 47169 3785410 2896940 647326 241144 175610 801862 875801 1276131 587081 440746 292636 46477 46465 1471383 548696 626551 922687 847818 882766 3228628 4389262 6241631 9198890 250741 209421 57613 112597 308354 322018 X 2776207 4379714 3157070 4497158 5933277 8876872 6241631 9198890 X 1730434 30870 -322322 1331004 173609 X false true X true false X 3958042 3080382 3198506 4713775 5106685 20057390 229922 229922 229918 229922 322322 1242006 4187964 3310304 3428424 4943697 5429007 21299396 1098378 20201018 1955 10130 21756 54676 62864 151381 139879 139879 21590656 425750 0.93560 0.95080 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 658531 154668 503863 319951 161216 158735 492901 232812 260089 922687 CONTRIBUTION RECEIVABLE -FACILITIES 4031624 CONSTRUCTION IN PROGRESS 357638 4389262 X 5892621 30870 33600 312307 376777 5515844 5515844 3957708 33600 138698 172298 3785410 3785410 SCHEDULE D, PAGE 3, PART X THE ORGANIZATION IS EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(C) (3) OF THE INTERNAL REVENUE CODE AND ALSO FROM STATE OF HAWAII INCOME TAXES UNDER SECTION 237-23 (B) OF THE HAWAII REVISED STATUTES, EXCEPT ON NET INCOME DERIVED FROM UNRELATED BUSINESS ACTIVITIES. THE ORGANIZATION DOES NOT HAVE ANY UNRELATED BUSINESS INCOME. THE ORGANIZATION BELIEVES THAT IT HAS APPROPRIATE SUPPORT FOR ANY TAX POSITION TAKEN, AND AS SUCH, DOES NOT HAVE ANY UNCERTAIN TAX POSITIONS THAT ARE MATERIAL TO THE FINANCIAL STATEMENTS. THE ORGANIZATIONS FEDERAL TAX RETURNS FOR 2022, 2023, AND 2024 ARE SUBJECT TO EXAMINATION BY THE IRS, GENERALLY FOR THREE YEARS AFTER THEY WERE FILED. SCHEDULE D, PAGE 4, PART XI, LINE 2D AMORTIZATION OF DISCOUNTS ON DONATED 173,609 USE OF FACILITIES 0 FUNDRAISING EXPENSES 138,698 SCHEDULE D, PAGE 4, PART XII, LINE 2D FUNDRAISING EXPENSES 138,698 LITTLE CHEF BIG 291292 60639 230653 701 73807 1154 29613 GOLF 52101 9851 42250 4700 9601 9570 2094 2747 1 14566 7891 6675 4116 596 357959 78381 279578 5401 9601 87493 2094 1154 32956 138699 140879 true LAHAINA INTERMEDIATE SCHOOL 871 LAHAINALUNA ROAD LAHAINA HI 96761 990266482 GOV 33100 STUDENT PROGRAMS LAHAINALUNA HIGH SCHOOL 980 LAHAINALUNA ROAD LAHAINA HI 96761 990266482 GOV 52200 STUDENT PROGRAMS LOKAHI ATHLETICS PO BOX 12582 LAHAINA HI 96761 923192019 501C3 18000 YOUTH SPORTS MAUI SPORTS FOUNDATION INC 425 KOLOA STREET SUITE 107 KAHULUI HI 96732 943274497 501C3 18000 TOURNAMENTS 4 SCHOLARSHIPS 17 75100 DISASTER RELIEF 2000 58153 SCHEDULE I, PAGE 4, PART IV SCHOLARSHIPS ARE AWARDED BY THE BOYS & GIRLS CLUB OF MAUI, INC. (BGCM) ANNUALLY AT THE YOUTH OF THE YEAR EVENT. FUNDS ARE RECEIVED FROM VARIOUS DONORS AND HELD IN A SEPARATE ACCOUNT. APPLICANTS MUST NOTIFY BGCM OF THEIR INTEREST IN RECEIVING SCHOLARSHIP FUNDS, AND PROVIDE PROOF OF ATTENDANCE TO A POST-SECONDARY SCHOOL. DURING AUGUST 2023, THE TOWN OF LAHAINA WAS DEVASTATED BY A LARGE WILDFIRE. BOYS & GIRLS CLUBS OF MAUI, INC. IMMEDIATELY ESTABLISHED SEVERAL INITIATIVES TO PROVIDE MUCH NEEDED SUPPORT TO THE COMMUNITY. ALL FUNDS RECEIVED FOR DISASTER RELIEF WERE CAREFULLY TRACKED AND MONITORED, ALONG WITH THE CORRESPONDING DISTRIBUTIONS TO AFFECTED COMMUNITY MEMBERS. THE BOARD OF DIRECTORS WERE PROVIDED WITH MONTHLY FINANCIAL REPORTS TO OVERSEE THE PROGRAMS. X FLIGHT VOUCHERS 2 45000 FAIR MARKET VALUE X AUCTION ITEMS 6 9601 FAIR MARKET VALUE X EQUIPMENT 18 8372 FAIR MARKET VALUE false false false FORM 990, PAGE 6, PART VI, LINE 11B FORM 990 IS PROVIDED TO THE AUDIT COMMITTEE AND THE FINANCE COMMITTEE FOR REVIEW, THEN TO THE BOARD OF DIRECTORS FOR FINAL REVIEW AND APPROVAL. FORM 990, PAGE 6, PART VI, LINE 12C MONITORING IS DONE THROUGH REVIEW AND DISCUSSION OF THE POLICY DURING THE BOARD OF DIRECTORS MEETINGS AND AN ANNUAL MEETING IS DONE TO REVIEW THE HANDBOOK WITH THE ENTIRE STAFF. BOARD MEMBERS, DIRECTORS, AND ALL EMPLOYEES ARE MANDATED TO REPORT ANY SUSPECTED VIOLATION OF POLICY WHICH WOULD BE INVESTIGATED IN ACCORDANCE WITH THE POLICY. FORM 990, PAGE 6, PART VI, LINE 15A COMPENSATION IS DETERMINED IN CONJUNCTION WITH THE JOB CLASSIFICATION AND COMPENSATION MANAGEMENT PROGRAM, AN INDEPENDENT CONSULTANT, AND THE SALARY REVIEW COMMITTEE. THE PROCESS WAS RECOMMENDED AS A PART OF THE STANDARDS OF ORGANIZATIONAL EFFECTIVENESS THROUGH THE BOYS & GIRLS CLUBS OF AMERICA. FORM 990, PAGE 6, PART VI, LINE 15B COMPENSATION IS DETERMINED IN CONJUNCTION WITH THE JOB CLASSIFICATION AND COMPENSATION MANAGEMENT PROGRAM, AN INDEPENDENT CONSULTANT, AND THE SALARY REVIEW COMMITTEE. THE PROCESS WAS RECOMMENDED AS A PART OF THE STANDARDS OF ORGANIZATIONAL EFFECTIVENESS THROUGH THE BOYS & GIRLS CLUBS OF AMERICA. FORM 990, PAGE 6, PART VI, LINE 19 UPON REQUEST TO THE OFFICE OF THE CHIEF EXECUTIVE OFFICER OR THE BOARD OF DIRECTORS. FORM 990, PART XI, LINE 9 IN FISCAL YEAR ENDING JUNE 30, 2025, BOYS & GIRLS CLUB OF MAUI, INC. RECORDED A PRIOR PERIOD ADJUSTMENT OF 1,331,004 TO REFLECT NEW INFORMATION RELATED TO A LEASE AGREEMENT. THIS INFORMATION CHANGED THE WAY THE LEASE SHOULD HAVE BEEN RECORDED FROM A LICENSE AGREEMENT TO A LEASE. AS A RESULT, A PRIOR PERIOD ADJUSTMENT WAS RECORDED TO PROPERLY REFLECT THE PROMISE TO GIVE RECEIVABLE AND RELATED ACTIVITIES. THE ADJUSTMENT HAD THE FOLLOWING EFFECT ON THE JUNE 30, 2024 ENDING BALANCES: INCREASE IN CONTRIBUTION RECEIVABLE 2,032,800 INCREASE IN DISCOUNT ON PROMISES TO GIVE ( 701,796) ------------ INCREASE IN NET ASSETS WITH DONOR RESTRICTION 1,331,004