The Outdoor Circle FY2021 filing

Tax-deductible

Honolulu, HI501(c)(3)Since 1949EnvironmentEIN 99-0085044Revenue $430K in FY2021

On file with the IRSoutdoorcircle.org1314 S King St Ste 306, 96814-2004 · Honolulu, HITax-exempt since May 1953Publicly supported — 509(a)(2)

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The Outdoor Circle is a statewide environmental non-profit that works with branches throughout the hawaiian islands to protect hawaii's unique natural and scenic beauty for future generations through community improvement projects, public education and advocacy to protect view planes, maintain a billboard free environment, and counter visual blight. IT promotoes policies of planting and protecting trees, promoting and protecting green spaces, and advocating for programs protecting and policies for a more beautiful environment on a variety of issues facing the state.

501(c)(3) charity; gifts are tax-deductible.
66¢ of each $1 spent went to programs.
$86K paid to officers and key staff.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · Pay: Part VII

Before you give

FY2021 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(3)
not on the IRS revocation list
Looks good: listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Tax-deductible gifts
Yes
Donations are tax-deductible
Looks good: the IRS lists gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2025
latest Form 990
Looks good: the latest return is for FY2025, 1 tax year back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
0 of 6
filings with a surplus
Average deficit $126K a year · 36% of revenue · last 6 filings
Concern: a surplus in 0 of the last 6 filings.
Pt I · Ln 19 · 6 filings
Spent on programs
66%
of spending
Fine: 66% of spending went to programs; 65% to 75%.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$86K
to officers and key staff · 20% of spending
Fine: pay to officers and key staff is 20% of spending; 15% to 20%.
Pt VII · Sec A
Cash reserves
5 mo
of spending, in cash
Looks good: 4.7 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
5
named funders · $66K
Looks good: 5 funders name it on their filings; 3 or more.
Funders’ Sch. I, 990-PF
Liabilities
$12K
0.5% of total assets
Looks good: liabilities are 0% of assets; 50% or less.
Pt X · Ln 26
Independent board members
11
of 11 voting members
Looks good: 11 of 11 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$430K
+56% vs prior year
Spent
$433K
To programs
66%
Net assets
$2.2M
By yearFY2020–FY2025
Revenue
$430K
FY2021▲ +56%
Tap a bar for its year
Revenue by fiscal year
FY2020$277K
FY2021$430K
FY2022$239K
FY2023$437K
FY2024$403K
FY2025$341K
Expenses
$433K
FY2021▲ +23%
Tap a bar for its year
Expenses by fiscal year
FY2020$353K
FY2021$433K
FY2022$406K
FY2023$502K
FY2024$515K
FY2025$676K
Net assets
$2.2M
FY2021▲ +17%
Tap a bar for its year
Net assets by fiscal year
FY2020$1.9M
FY2021$2.2M
FY2022$1.8M
FY2023$1.9M
FY2024$2.1M
FY2025$1.8M

From the FY2021 Form 990 (year ending September 2021) · see the original

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Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2025. IRS ruling in May 1953.

IRS Pub. 78 · IRS Auto-Revocation List · IRS Business Master File

Where the money goes

66 cents of each dollar spent went to programs.

Program services 66% · $287K Management & general 21% · $91K Fundraising 13% · $55K

Form 990 Part IX, line 25, columns B–D. Every line is in By the numbers.

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Who runs it and what they're paid

12 people listed on the 990; $86K paid to officers and key staff.

Part VII, Section A · reportable compensation · most recent filed roster (FY2020); the FY2021 filing did not itemize Part VII
Executive Director
$86,009Pt VII · Sec A
Vice President
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
President
$0Pt VII · Sec A
Secretary
$0Pt VII · Sec A

Winston Welch’s $114K as Executive Director is at the 88th percentile of top reported officer pay among 1989 $100K–1M environment nonprofits. Peer set: organizations in the same NTEE major field of work and revenue-size band, compared on each org’s own highest-paid officer/key-employee, from Form 990 Part VII / 990-PF Part VIII. Descriptive placement, not a verdict on whether the pay is appropriate.

Compensation history total reportable pay by year · 1 named individual · Part VII

NameFY2025FY2024FY2023FY2022FY2021FY2020
Winston Welch$113,941$102,976$103,091$84,378$86,009$86,070

Total reportable compensation (Form 990 Part VII column D / Schedule J column E) by filing year, matched by name within this organization. The Schedule J base / bonus / deferred breakdown is not parsed into this dataset.

See The Outdoor Circle executive salaries →

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Questions the 990 asks

The form asks each of these directly. These are the filed answers.

  • Family or business ties among officersPt VI · Ln 2No
  • Top official's pay set by an independent reviewPt VI · Ln 15aYes

Programs and updates

Preserves Hawaii's scenery by advocating for trees, underground utilities, recycling, and a billboard-free state.

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Provided by the organization

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1 program · $287K · in their own filed words · FY2020
01

Sponsor programs to promote hawaii's urban forest by planting and protecting trees, beautifying parks and public lands and landscaping bike paths. In addition, the organization educates the public on issues affecting the scenic environment including protecting view planes, maintaining a billboard-free environment, working toward…

$287Kprogram expense

Funders

Who pays for it.

From grant filings on record. Receipts are incomplete: individual donors are never listed.

Grants

Schedule I · received and paid
Grants received · FY2024
See all 5 funders →
Grants paid · 1 grant · $7K · 2024–2024
Treecovery INCHI · FY2024$6,600

By the numbers

The FY2021 990, line by line.

1The main four
Money inPt VIII
$430K
Ln 12
Gifts and grantsLn 1h$378K
Investment incomeLn 3$40K
Other incomeLn 4–11$12K
Money outPt IX
$433K
Ln 25
Programscol B$287K
Managementcol C$91K
Fundraisingcol D$55K
Owns and owesPt X
$2.2M
net assets · Ln 32
Cash and savingsLn 1–2$169K
Total assetsLn 16$2.2M
LiabilitiesLn 26$12K
PeoplePt VI, VII
12
listed · VII A
PaidVII A1
Voting boardVI 1a11
IndependentVI 1b11
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$378K
Government grantsLn 1e$72K
Investment incomeLn 3$40K
Other incomeLn 4–11$12K
Total revenueLn 12$430K
Assets in detailPt X, end of year
CashLn 1$79K
SavingsLn 2$90K
Cash and savings togetherLn 1–2$169K
InvestmentsLn 11–13$2.0M
Total assetsLn 16$2.2M
LiabilitiesLn 26$12K
Net assetsLn 32$2.2M
OperationsPt I, VI
EmployeesI 53
VolunteersI 6100
Fiscal year endsHeaderSeptember
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13Yes
Records policyVI 14Yes
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY21End FY21
Cash and savingsLn 1–2$170K$169K
InvestmentsLn 11–13$1.7M$2.0M
Total assetsLn 16$1.9M$2.2M
LiabilitiesLn 26$0$12K
Net assetsLn 32$1.9M$2.2M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of current officers, directors and key staffLn 5$99K$69K$20K$10K
Other salaries and wagesLn 7$61K$28K$12K$21K
Pension plan contributionsLn 8$2K$960$465$901
Other employee benefitsLn 9$25K$12K$5K$7K
Payroll taxesLn 10$16K$10K$3K$3K
Legal feesLn 11b$5K$5K
Accounting feesLn 11c$14K$14K
Investment management feesLn 11f$24K$24K
Other fees for servicesLn 11g$31K$21K$5K$5K
Office expensesLn 13$23K$17K$3K$3K
OccupancyLn 16$27K$18K$5K$5K
TravelLn 17$914$737$89$88
Conferences, conventions and meetingsLn 19$2K$2K$4$3
InsuranceLn 23$4K$3K$536$536
Other expenses (24a–d)Ln 24$101K$100K$688
Total functional expensesLn 25$433K$287K$91K$55K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest $341K$676K−$336K$1.8M 990 PDF
FY2024 $403K$515K−$112K$2.1M 990 PDF
FY2023 $437K$502K−$65K$1.9M 990 PDF
FY2022 $239K$406K−$167K$1.8M 990 PDF
FY2021 Viewing $430K$433K−$3K$2.2M 990 PDF
FY2020 $277K$353K−$76K$1.9M 990 PDF

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Schedules filed Part IV

III · Programs I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash
See the full FY2021 990 (6 parts)
Part I · Summary $430,140 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $210,269$377,583
I-9 Program service revenuePrior year $0$0
I-10 Investment incomePrior year $37,406$40,077
I-11 Other revenuePrior year $28,881$12,480
I-12 Total revenuePrior year $276,556$430,140
I-13 Grants and similar amounts paidPrior year $100$0
I-14 Benefits paid to membersPrior year $0$0
I-15 Salaries and benefitsPrior year $197,337$202,871
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $155,464$230,387
I-18 Total expensesPrior year $352,901$433,258
I-19 Revenue less expensesPrior year −$76,345−$3,118
Part VI · Governance 11 of 11 board members independent, no flags
VI-1a Voting members of the governing body11
VI-1b Independent voting members11
VI-2 Family or business relationship among officers or directorsNo
VI-12a Written conflict of interest policyYes
VI-13 Written whistleblower policyYes
VI-14 Document retention and destruction policyYes
VI-15a Process for setting top official's payYes
Part VIII · Statement of revenue $430,140 across 8 lines filed
VIII-1b Membership dues$19,316
VIII-1e Government grants$71,901
VIII-1f All other contributions, gifts and grants$286,366
VIII-1h Total contributions, gifts and grants$377,583
VIII-3 Investment incomeExcluded from tax $40,077$40,077
VIII-8 Net income from fundraising eventsExcluded from tax $31$31
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Related to mission $12,449$12,449
VIII-12 Total revenueRelated to mission $12,449 · Unrelated business $0 · Excluded from tax $40,108$430,140
Part IX · Statement of functional expenses $433,258 across 15 lines filed
IX-5 Pay of current officers, directors and key staffPrograms $69,345 · Management $19,678 · Fundraising $9,838$98,861
IX-7 Other salaries and wagesPrograms $28,029 · Management $12,184 · Fundraising $20,703$60,916
IX-8 Pension plan contributionsPrograms $960 · Management $465 · Fundraising $901$2,326
IX-9 Other employee benefitsPrograms $12,469 · Management $4,966 · Fundraising $7,401$24,836
IX-10 Payroll taxesPrograms $9,559 · Management $3,186 · Fundraising $3,187$15,932
IX-11b Legal feesPrograms $4,901$4,901
IX-11c Accounting feesManagement $13,716$13,716
IX-11f Investment management feesManagement $23,654$23,654
IX-11g Other fees for servicesPrograms $20,766 · Management $4,909 · Fundraising $4,909$30,584
IX-13 Office expensesPrograms $17,346 · Management $2,612 · Fundraising $2,612$22,570
IX-16 OccupancyPrograms $17,723 · Management $4,746 · Fundraising $4,746$27,215
IX-17 TravelPrograms $737 · Management $89 · Fundraising $88$914
IX-19 Conferences, conventions and meetingsPrograms $2,434 · Management $4 · Fundraising $3$2,441
IX-23 InsurancePrograms $2,577 · Management $536 · Fundraising $536$3,649
IX-24 Other expenses (24a–d)Programs $100,055 · Management $688$100,743
IX-25 Total functional expensesPrograms $286,901 · Management $91,433 · Fundraising $54,924$433,258
Part X · Balance sheet $2,206,282 assets, 11 lines filed
X-1 Cash, non-interest-bearingStart of year $169,712$78,684
X-2 Savings and temporary cash investments$90,056
X-9 Prepaid expenses and deferred charges$4,582
X-11 Publicly traded securitiesStart of year $1,701,659$2,032,960
X-16 Total assetsStart of year $1,871,371$2,206,282
X-17 Accounts payable and accrued expenses$11,924
X-26 Total liabilitiesStart of year $0$11,924
X-27 Net assets without donor restrictionsStart of year $555,994$891,023
X-28 Net assets with donor restrictionsStart of year $1,315,377$1,303,335
X-32 Total net assets or fund balancesStart of year $1,871,371$2,194,358
X-33 Total liabilities and net assetsStart of year $1,871,371$2,206,282
Part XI · Reconciliation of net assets $2,194,358 net assets at year end
XI-1 Total revenue$430,140
XI-2 Total expenses$433,258
XI-3 Revenue less expenses−$3,118
XI-4 Net assets at start of year$1,871,371
XI-5 Net unrealized gains (losses) on investments$344,748
XI-8 Prior period adjustments−$18,643
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$2,194,358

Form 990 e-file (XML) FY2021 from the IRS · Classification, formation year and address from the IRS Business Master File

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