Nonprofit · EIN 99-0253079
KONA OUTDOOR CIRCLE EDUCATIONAL CENTER AND SADIE SEYMOUR BOTANICAL
Tax-exempt · KAILUA KONA, HI 96740
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2024 | 990 | $495,088 | $233,624 | $261,464 | $2,837,472 | $8,605 | $2,828,867 |
| December 31, 2023 | 990 | $215,639 | $275,158 | -$59,519 | $2,481,179 | $937 | $2,480,242 |
Financial details: 990 for the year ended December 31, 2024
Revenue
- Contributions, gifts and grants
- $128,145
- Program service revenue
- $0
- Investment income
- $89,648
- Net rental income
- $34,072
- Net gain from sales of assets
- $34,364
- Net income from sales of inventory
- $240,364
- Other revenue
- $277,295
Expenses
- Grants and similar amounts paid
- $0
- Salaries, compensation and benefits (total)
- $0
- Professional fundraising fees
- $0
- Accounting fees
- $1,993
- Depreciation
- $8,309
- Program services (functional)
- $157,229
- Management and general (functional)
- $76,395
Balance sheet and other
- Total assets, start of year
- $2,481,179
- Total assets, end of year
- $2,837,472
- Total liabilities, end of year
- $8,605
- Net assets, end of year
- $2,828,867
- Land, buildings and equipment
- $509,651
- Publicly traded securities
- $2,227,592
- Gross receipts
- $536,202
- Employees
- 0
- Year formed
- 1948
- 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, 2024, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| KAREN AKERS | TREASURER Trustee or director, Officer | 3 | $0 |
| SUSAN ARONSON | DIRECTOR Trustee or director | 3 | $0 |
| SIERRA ATOA | DIRECTOR Trustee or director | 3 | $0 |
| CAROLYN CARTER | SECRETARY Trustee or director, Officer | 5 | $0 |
| DENNIS DANIELL | VICE PRESIDE Trustee or director, Officer | 5 | $0 |
| SUSANNE JARVINEN | DIRECTOR Trustee or director | 8 | $0 |
| WESTON MOUNTZ | DIRECTOR Trustee or director | 8 | $0 |
| JEFF NAKAMURA | PRESIDENT Trustee or director, Officer | 8 | $0 |
| ED TEIXEIRA | DIRECTOR Trustee or director | 8 | $0 |
990 for the year ended December 31, 2023: 7 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| KAREN AKERS | TREASURER Trustee or director, Officer | 3 | $0 |
| RAE JEAN GOSSETT | DIRECTOR Trustee or director | 1 | $0 |
| ESTELA PENA HALVERSON | PRESIDENT Trustee or director, Officer | 3 | $0 |
| JOCQUELINE KOWRACH | SECRETARY Trustee or director, Officer | 3 | $0 |
| WESTON MOUNTZ | DIRECTOR Trustee or director | 3 | $0 |
| JEFF NAKAMURA | DIRECTOR Trustee or director | 3 | $0 |
| BILL ROSEHILL | DIRECTOR Trustee or director | 3 | $0 |
Address and contacts
- Address (IRS master file)
- 76-6280 KUAKINI HWY, KAILUA KONA, HI 96740-2286
- Principal officer (990 for 2024)
- DENNIS DANIELL, 75-6208 NAKUKUI DRIVE, KAILUAKONA, HI 96740
- Signed the 990
- DENNIS DANIELL, VICE PRESIDENT
- Phone
- (808) 329-7286
- Return prepared by
- TAX ASSOCIATES
Mission
OPERATION OF BOTANICAL GARDEN, RELATED PUBLIC LIBRARY, MAINTENANCE OF A PUBLIC MEETING VENUE AND STEWARDSHIP OVER HISTORICAL HAWAIIAN HEIAU AND CANOE MAKING SITE.
Program accomplishments
- OPERATION OF BOTANICAL GARDEN, RELATED PUBLIC LIBRARY, MAINTENANCE OF A PUBLIC MEETING VENUE AND STEWARDSHIP OVER A HISTORICAL HAWAIIAN HEIAU AND CANOE MAKING SITE.Expenses $135,671
- OPERATION OF BOTANICAL GARDEN, RELATED PUBLIC LIBRARY, MAINTENANCE OF A PUBLIC MEETING VENUE AND STEWARDSHIP OVER A HISTORICAL HAWAIIAN HEIAU AND CANOE MAKING SITE.Expenses $21,558
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 | Not 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
- 99-0253079
- 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
- 1991
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Environment (C410)
- Assets (IRS master file)
- $2,837,472
- Income (IRS master file)
- $536,202
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2024 | $495,088 | $233,624 | $2,837,472 | IRS |
| 990 | December 2023 | $215,639 | $275,158 | $2,481,179 | XML |
| 990 | December 2022 | $296,003 | $256,889 | $2,386,031 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | IRS |
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 99-0253079).
Questions about KONA OUTDOOR CIRCLE EDUCATIONAL CENTER AND SADIE SEYMOUR BOTANICAL
- What is the EIN of KONA OUTDOOR CIRCLE EDUCATIONAL CENTER AND SADIE SEYMOUR BOTANICAL?
- The employer identification number (EIN) of KONA OUTDOOR CIRCLE EDUCATIONAL CENTER AND SADIE SEYMOUR BOTANICAL is 99-0253079.
- Is KONA OUTDOOR CIRCLE EDUCATIONAL CENTER AND SADIE SEYMOUR BOTANICAL tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1991.
- Are donations to KONA OUTDOOR CIRCLE EDUCATIONAL CENTER AND SADIE SEYMOUR BOTANICAL tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does KONA OUTDOOR CIRCLE EDUCATIONAL CENTER AND SADIE SEYMOUR BOTANICAL 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 KONA OUTDOOR CIRCLE EDUCATIONAL CENTER AND SADIE SEYMOUR BOTANICAL due?
- The return for tax year 2025 (the year ending December 31, 2025) is due May 15, 2026. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did KONA OUTDOOR CIRCLE EDUCATIONAL CENTER AND SADIE SEYMOUR BOTANICAL last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended December 2024.
- Who is the principal officer of KONA OUTDOOR CIRCLE EDUCATIONAL CENTER AND SADIE SEYMOUR BOTANICAL?
- The 990 for the year ended December 31, 2024 names DENNIS DANIELL.
- Who are the officers and directors of KONA OUTDOOR CIRCLE EDUCATIONAL CENTER AND SADIE SEYMOUR BOTANICAL?
- The 990 for the year ended December 31, 2024 lists 9 people; 0 received compensation from the organization.
- How much revenue does KONA OUTDOOR CIRCLE EDUCATIONAL CENTER AND SADIE SEYMOUR BOTANICAL have?
- On its 990 for the year ended December 31, 2024 it reported revenue of $495,088, expenses of $233,624 and total assets of $2,837,472 at year end.
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