Civic Intelligence

The Outdoor Circle

990 • Fiscal year 2018 • EIN 99-0085044

Oct 01, 2017 to Sep 30, 2018 • Filed on Aug 12, 2019

1314 South King Street No 306Honolulu, HI 96814

(808) 593-0300

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

22nd percentile

0.00x

Higher debt load relative to assets than 22% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Liabilities / Revenue

31st percentile

0.03x

Higher debt load relative to revenue than 31% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Net Margin

9th percentile

-34%

Higher net margin than 9% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Top Officer Pay

64th percentile

$90,953

Higher top officer pay than 64% of similar nonprofits.

Top officer pay equals 31.5% of source-year revenue.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Asset Growth

27th percentile

-4.1%

Faster asset growth than 27% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2017 to 2018

Revenue Growth

50th percentile

3.9%

Faster revenue growth than 50% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2017 to 2018

Assets

Down

$2,116,679

Down $90,820 (-4.1%) from 2017

Net Assets

Down

$2,107,622

Down $92,606 (-4.2%) from 2017

Liabilities

Up

$9,057

Up $1,786 (+25%) from 2017

Revenue

Up

$288,951

Up $10,902 (+3.9%) from 2017

Expenses

Down

$388,385

Down $38,238 (-9.0%) from 2017

Net Income

Up

-$99,434

Up $49,140 (+33%) from 2017

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$3.0M$2.0M$1.0M$0Assets 2010: $2,106,034Liabilities 2010: $11,448Net Assets 2010: $2,094,5862010Assets 2011: $1,726,384Liabilities 2011: $13,713Net Assets 2011: $1,712,6712011Assets 2012: $1,975,425Liabilities 2012: $16,671Net Assets 2012: $1,958,7542012Assets 2013: $2,181,644Liabilities 2013: $2,974Net Assets 2013: $2,178,6702013Assets 2014: $2,214,148Liabilities 2014: $10,696Net Assets 2014: $2,203,4522014Assets 2015: $1,928,926Liabilities 2015: $0Net Assets 2015: $1,928,9262015Assets 2016: $2,309,943Liabilities 2016: $6,692Net Assets 2016: $2,303,2512016Assets 2017: $2,207,499Liabilities 2017: $7,271Net Assets 2017: $2,200,2282017Assets 2018: $2,116,679Liabilities 2018: $9,057Net Assets 2018: $2,107,6222018Assets 2019: $1,930,908Liabilities 2019: $0Net Assets 2019: $1,930,9082019Assets 2020: $1,871,371Liabilities 2020: $0Net Assets 2020: $1,871,3712020Assets 2021: $2,206,282Liabilities 2021: $11,924Net Assets 2021: $2,194,3582021Assets 2022: $1,775,213Liabilities 2022: $0Net Assets 2022: $1,775,2132022Assets 2023: $1,871,108Liabilities 2023: $0Net Assets 2023: $1,871,1082023Assets 2024: $2,059,682Liabilities 2024: $2,767Net Assets 2024: $2,056,9152024

Highlighted filing

2018

Assets$2,116,679
Liabilities$9,057
Net Assets$2,107,622

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$1.0M$500K$0-$500KExpenses 2010: $423,6802010Expenses 2011: $441,9652011Expenses 2012: $497,9802012Expenses 2013: $511,8172013Revenue 2014: $347,100Expenses 2014: $437,148Net Income 2014: -$90,0482014Revenue 2015: $354,864Expenses 2015: $377,691Net Income 2015: -$22,8272015Revenue 2016: $635,406Expenses 2016: $402,590Net Income 2016: $232,8162016Revenue 2017: $278,049Expenses 2017: $426,623Net Income 2017: -$148,5742017Revenue 2018: $288,951Expenses 2018: $388,385Net Income 2018: -$99,4342018Revenue 2019: $209,621Expenses 2019: $411,641Net Income 2019: -$202,0202019Revenue 2020: $276,556Expenses 2020: $352,901Net Income 2020: -$76,3452020Revenue 2021: $430,140Expenses 2021: $433,258Net Income 2021: -$3,1182021Revenue 2022: $239,375Expenses 2022: $406,017Net Income 2022: -$166,6422022Revenue 2023: $437,143Expenses 2023: $501,854Net Income 2023: -$64,7112023Revenue 2024: $402,928Expenses 2024: $515,027Net Income 2024: -$112,0992024

Highlighted filing

2018

Revenue$288,951
Expenses$388,385
Net Income-$99,434
Jump To
Filing Snapshot
Filing Period
Oct 1, 2017 to Sep 30, 2018
Signed
Aug 12, 2019
Return Version
2017v2.3
Gross Receipts
$3,186,443
Mission and Program Overview

Mission

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.

To preserve, protect, and enhance the scenic environment of hawaii for future generations by advocating for the planting and protection of trees, for the placing of utility lines underground, and by promoting recycling and fighting for a billboard-free hawaii.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$2,021,801$1,939,750▼ $82,051
Cash and Non-Interest-Bearing Accounts$177,820$166,866▼ $10,954
Prepaid Expenses and Deferred Charges$5,661$6,041▲ $380
Pledges and Grants Receivable$0$2,588▲ $2,588
Land, Buildings, and Equipment, Net$2,217$1,434▼ $783
Total Assets$2,207,499$2,116,679▼ $90,820
Liabilities
Accounts Payable and Accrued Expenses$7,271$9,057▲ $1,786
Total Liabilities$7,271$9,057▲ $1,786
Net Assets / Fund Balance
Permanently Rstr Net Assets$1,271,077$1,271,077→ $0
Unrestricted Net Assets$860,830$783,301▼ $77,529
Temporarily Rstr Net Assets$68,321$53,244▼ $15,077
Total Net Assets Fund Balance$2,200,228$2,107,622▼ $92,606
Total Liabilities and Net Assets / Fund Balance$2,207,499$2,116,679▼ $90,820

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$1,434$29,280$30,714

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2017$1,271,077---$1,271,077
2016$1,271,077---$1,271,077
2015$1,271,077---$1,271,077
2014$1,271,077---$1,271,077
2013$1,271,077---$1,271,077
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Winston WelchExecutive DirectorFT$83,325$7,628$90,953

Board Members and Trustees

NameTitle
Steve MechlerPresident
Lowana RichardsonVice President
C Kaui LucasDirector
Cheryl LangtonDirector
Diane HardingDirector
Josie BidgoodFormer Director
ELIZABETH O'SULLIVANAdvisor
Eric HansenAdvisor
Jc WatsonAdvisor
Michael MoskowitzAdvisor
Paula RessSecretary
Kathleen BryanTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$121,803
Program Service Revenue
$0
Investment Income
$135,210
Other Revenue
$31,938
All Other Contributions
$96,783
Change in Net Assets
$-99,434
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$206,110
Salaries, Compensation, and Employee Benefits$177,272
Total Fundraising Expense$46,508
Grants and Similar Amounts Paid$5,003
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees$65,386$18,682$9,341$93,409
Other Expenses$66,727--$66,727
Other Salaries and Wages$27,414$11,916$20,248$59,578
Occupancy$20,151$5,397$5,397$30,945
Fees for Service Investment Mgmnt Fees-$26,883-$26,883
Fees for Services Accounting-$26,593-$26,593
Office Expenses$18,139$2,732$2,734$23,605
Payroll Taxes$9,516$3,172$3,172$15,860
Travel$11,551$1,398$1,398$14,347
Insurance$5,061$1,053$1,053$7,167
Conferences and Meetings$7,144$11$11$7,166
Other Employee Benefits$3,196$1,273$1,897$6,366
Grants to Domestic Orgs$5,003--$5,003
Pension Plan Contributions$850$412$797$2,059
Fees for Services Other$1,286$304$304$1,894
Depreciation Depletion$471$156$156$783
Total Functional Expenses$241,895$99,982$46,508$388,385
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$97,108
Fundraising Direct Expenses$69,532
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
I Love Kailua Town$93,897$93,897$61,499$32,398
Total Events$97,108$97,108$69,532$27,576
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Annual disclosure for covered persons
Yes
Audit committee
Yes
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 2

Diane harding and steve mechler have a family relationship.

Form 990, Part VI, Section A, Line 6

We have one general class of membership, their rights are to elect board officers, approve bylaws, amendments, and articles of incorporation.

Form 990, Part VI, Section A, Line 7A

We have one general class of membership, their rights are to elect board officers, approve bylaws, amendments, and articles of incorporation.

Form 990, Part VI, Section A, Line 7B

We have one general class of membership, their rights are to elect board officers, approve bylaws, amendments, and articles of incorporation.

Form 990, Part VI, Section B, Line 11B

The board reviews the tax return prior to filing. Questions are responded to and the minutes reflect all decisions and actions.

Form 990, Part VI, Section B, Line 12C

The executive director monitors any real and/or perceived conflict of interest and brings it to the attention of the executive committee and board.

Form 990, Part VI, Section B, Line 15A

The executive director's compensation includes a review and approval by the executive board committee and is based upon prior compensation history, usage of comparability data from local and national salary data, and job performance review. This process is documented in personnel files and was last undertaken september 2017.

Form 990, Part VI, Section C, Line 19

The organization makes its governing documents, conflict of interest policy, and financial statements available to the public upon request.

Filing and Contact Details

Filer

Filer Name
The Outdoor Circle
EIN
99-0085044
Phone
8085930300
Address
1314 SOUTH KING STREET NO 306, HONOLULU, HI 96814

Signing Officer

Name
Diane Harding
Title
Treasurer
Phone
8085930300
Signed
2019-08-12
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Winston Welch
Formed
1949
Legal Domicile
Hi
Voting Board Members
11
Independent Board Members
11
Employees
3
Volunteers
100

Preparer

Firm
Cw Associates Cpas
Address
700 BISHOP STREET SUITE 1040, HONOLULU, HI 96813
Preparer
Melanie a King
Phone
8085311040
Supplemental Narrative

Financial Statement Notes

PART V, LINE 4:

For the payment of personnel and other office expenses.

PART X, LINE 2:

Accounting principles generally accepted in the united states of america require uncertain tax positions to be recognized in the financial statements if they are more likely than not to fail upon regulatory examination. Management has evaluated the tax positions of the outdoor circle as of september 30, 2018 and 2017, and for the years then ended, by reviewing its income tax returns and conferring with its tax advisors, and determined that there were no uncertain tax positions required to be reported in accordance with such generally accepted accounting principles. The outdoor circle is subject to routine in audits by taxing jurisdictions; however, there are currently no audits in progress for any open tax periods.

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IRS990/Desc0SPONSOR 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 UNDERGROUND WIRING, REVIEWING PROPOSED DEVELOPMENT PROJECTS AND EDUCATING CHILDREN AND ADULTS ABOUT ENVIRONMENTAL ISSUES FACING FUTURE GENERATIONS.IN GENERAL, OUR LARGEST PROGRAM SERVICES BY EXPENSE ARE IN BEAUTIFICATION. WE SPENT $43,565.53 ON BEAUTIFICATION IN ALL OF OUR BRANCHES ON MANY PROJECTS, INCLUDING WAIMEA NATURE PARK, WAIMEA MEDIAN BEAUTIFICATION, LANI-KAILUA KALAPAWAI TRIANGLE AND MORE. THE NEXT LARGEST EXPENSE WOULD BE LANI-KAILUA BRANCH "LEARNING TO GROW" PROGRAM WHERE $6,793.65 WAS SPENT ON TEACHING INMATES AT THE WOMEN'S PRISON TO GROW AND MARKET HYDROPONIC LETTUCE.
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IRS990/GrantsToDomesticOrgsGrp/ProgramServicesAmt05003
IRS990/GrantsToDomesticOrgsGrp/TotalAmt05003
IRS990/GrantsToIndividualsInd00
IRS990/GrantsToOrganizationsInd00
IRS990/GrantToRelatedPersonInd00
IRS990/GrossAmountSalesAssetsGrp/SecuritiesAmt02904307
IRS990/GrossReceiptsAmt03186443
IRS990/GroupReturnForAffiliatesInd00
IRS990/IncludeFIN48FootnoteInd01
IRS990/IndependentAuditFinclStmtInd00
IRS990/IndependentVotingMemberCnt011
IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd00
IRS990/InfoInScheduleOPartIIIInd0X
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InsuranceGrp/FundraisingAmt01053
IRS990/InsuranceGrp/ManagementAndGeneralAmt01053
IRS990/InsuranceGrp/ProgramServicesAmt05061
IRS990/InsuranceGrp/TotalAmt07167
IRS990/InvestmentIncomeGrp/ExclusionAmt058863
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt058863
IRS990/InvestmentInJointVentureInd00
IRS990/InvestmentsPubTradedSecGrp/BOYAmt02021801
IRS990/InvestmentsPubTradedSecGrp/EOYAmt01939750
IRS990/IRPDocumentCnt08
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt029280
IRS990/LandBldgEquipBasisNetGrp/BOYAmt02217
IRS990/LandBldgEquipBasisNetGrp/EOYAmt01434
IRS990/LandBldgEquipCostOrOtherBssAmt030714
IRS990/LegalDomicileStateCd0HI
IRS990/LessCostOthBasisSalesExpnssGrp/SecuritiesAmt02827960
IRS990/LoanOutstandingInd00
IRS990/LobbyingActivitiesInd00
IRS990/LocalChaptersInd01
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembershipDuesAmt019845
IRS990/MembersOrStockholdersInd01
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd01
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0THE 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 PROMOTES 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.
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/NetAssetsOrFundBalancesBOYAmt02200228
IRS990/NetAssetsOrFundBalancesEOYAmt02107622
IRS990/NetGainOrLossInvestmentsGrp/ExclusionAmt076347
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt076347
IRS990/NetIncmFromFundraisingEvtGrp/ExclusionAmt027576
IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt027576
IRS990/NetUnrelatedBusTxblIncmAmt0319
IRS990/NetUnrlzdGainsLossesInvstAmt06828
IRS990/NondeductibleContributionsInd00
IRS990/OccupancyGrp/FundraisingAmt05397
IRS990/OccupancyGrp/ManagementAndGeneralAmt05397
IRS990/OccupancyGrp/ProgramServicesAmt020151
IRS990/OccupancyGrp/TotalAmt030945
IRS990/OfficeExpensesGrp/FundraisingAmt02734
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt02732
IRS990/OfficeExpensesGrp/ProgramServicesAmt018139
IRS990/OfficeExpensesGrp/TotalAmt023605
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherEmployeeBenefitsGrp/FundraisingAmt01897
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt01273
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt03196
IRS990/OtherEmployeeBenefitsGrp/TotalAmt06366
IRS990/OtherExpensesGrp/Desc0PLANTING AND BEAUTIFICA
IRS990/OtherExpensesGrp/ProgramServicesAmt066727
IRS990/OtherExpensesGrp/TotalAmt066727
IRS990/OtherRevenueMiscGrp/BusinessCd0900099
IRS990/OtherRevenueMiscGrp/Desc0ANNUAL MEETING & OTHER INCOME
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt04362
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt04362
IRS990/OtherRevenueTotalAmt04362
IRS990/OtherSalariesAndWagesGrp/FundraisingAmt020248
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt011916
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt027414
IRS990/OtherSalariesAndWagesGrp/TotalAmt059578
IRS990/PartialLiquidationInd00
IRS990/PayPremiumsPrsnlBnftCntrctInd00
IRS990/PayrollTaxesGrp/FundraisingAmt03172
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt03172
IRS990/PayrollTaxesGrp/ProgramServicesAmt09516
IRS990/PayrollTaxesGrp/TotalAmt015860
IRS990/PensionPlanContributionsGrp/FundraisingAmt0797
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt0412
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt0850
IRS990/PensionPlanContributionsGrp/TotalAmt02059
IRS990/PermanentlyRstrNetAssetsGrp/BOYAmt01271077
IRS990/PermanentlyRstrNetAssetsGrp/EOYAmt01271077
IRS990/PledgesAndGrantsReceivableGrp/BOYAmt00
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt02588
IRS990/PoliciesReferenceChaptersInd01
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt05661
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt06041
IRS990/PrincipalOfficerNm0WINSTON WELCH
IRS990/ProfessionalFundraisingInd00
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt0119459
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt015664
IRS990/PYInvestmentIncomeAmt0131679
IRS990/PYOtherExpensesAmt0236097
IRS990/PYOtherRevenueAmt026911
IRS990/PYProgramServiceRevenueAmt00
IRS990/PYRevenuesLessExpensesAmt0-148574
IRS990/PYSalariesCompEmpBnftPaidAmt0174862
IRS990/PYTotalExpensesAmt0426623
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0278049
IRS990/QuidProQuoContributionsInd01
IRS990/QuidProQuoContriDisclInd01
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt0-99434
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt04362
IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt0OTHER INCOME - 2013 AMOUNT: $ 21,538. 2014 AMOUNT: $ 21,561. 2015 AMOUNT: $ 8,646. 2016 AMOUNT: $ 14,790. 2017 AMOUNT: $ 4,362.
IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt1DESCRIPTION: BEQUEST DATE: 09/30/18 AMOUNT: 15000. DESCRIPTION: BEQUEST DATE: 03/04/16 AMOUNT: 475000. DESCRIPTION: BEQUEST DATE: 12/30/14 AMOUNT: 75000.
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc0SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME:
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc1SCHEDULE A, PART VI, LIST OF UNUSUAL GRANTS:
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt0106803
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0119459
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0121143
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0108642
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0139730
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt0595777
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt058863
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt052510
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt047186
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt050519
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt058728
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt0267806
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt0488061
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearAmt04362
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus1YearAmt014790
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus2YearsAmt08646
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus3YearsAmt021561
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus4YearsAmt021538
IRS990ScheduleA/OtherIncome170Grp/TotalAmt070897
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.63750
IRS990ScheduleA/PublicSupportPY170Pct00.63830
IRS990ScheduleA/PublicSupportTotal170Amt0595777
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0106803
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0119459
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0121143
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0108642
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0139730
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt0595777
IRS990ScheduleA/TotalSupportAmt0934480
IRS990/ScheduleBRequiredInd01
IRS990ScheduleD/CYEndwmtFundGrp/BeginningYearBalanceAmt01271077
IRS990ScheduleD/CYEndwmtFundGrp/EndYearBalanceAmt01271077
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/BeginningYearBalanceAmt01271077
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/EndYearBalanceAmt01271077
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/BeginningYearBalanceAmt01271077
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/EndYearBalanceAmt01271077
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/BeginningYearBalanceAmt01271077
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/EndYearBalanceAmt01271077
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/BeginningYearBalanceAmt01271077
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/EndYearBalanceAmt01271077
IRS990ScheduleD/EndowmentsHeldRelatedOrgInd00
IRS990ScheduleD/EndowmentsHeldUnrelatedOrgInd00
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt01434
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt029280
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt030714
IRS990ScheduleD/PrmnntEndowmentBalanceEOYPct01.00000
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0FOR THE PAYMENT OF PERSONNEL AND OTHER OFFICE EXPENSES.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA REQUIRE UNCERTAIN TAX POSITIONS TO BE RECOGNIZED IN THE FINANCIAL STATEMENTS IF THEY ARE MORE LIKELY THAN NOT TO FAIL UPON REGULATORY EXAMINATION. MANAGEMENT HAS EVALUATED THE TAX POSITIONS OF THE OUTDOOR CIRCLE AS OF SEPTEMBER 30, 2018 AND 2017, AND FOR THE YEARS THEN ENDED, BY REVIEWING ITS INCOME TAX RETURNS AND CONFERRING WITH ITS TAX ADVISORS, AND DETERMINED THAT THERE WERE NO UNCERTAIN TAX POSITIONS REQUIRED TO BE REPORTED IN ACCORDANCE WITH SUCH GENERALLY ACCEPTED ACCOUNTING PRINCIPLES. THE OUTDOOR CIRCLE IS SUBJECT TO ROUTINE IN AUDITS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS IN PROGRESS FOR ANY OPEN TAX PERIODS.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART V, LINE 4:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1PART X, LINE 2:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt01434
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt069532
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0I LOVE KAILUA TOWN
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt093897
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsOtherEventsAmt03211
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt097108
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt093897
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueOtherEventsAmt03211
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt097108
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt027576
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssOtherEventsAmt08033
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt069532
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt061499
IRS990ScheduleG/FundraisingEventInformationGrp/OtherEventsTotalCnt04
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0DIANE HARDING AND STEVE MECHLER HAVE A FAMILY RELATIONSHIP.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1WE HAVE ONE GENERAL CLASS OF MEMBERSHIP, THEIR RIGHTS ARE TO ELECT BOARD OFFICERS, APPROVE BYLAWS, AMENDMENTS, AND ARTICLES OF INCORPORATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2WE HAVE ONE GENERAL CLASS OF MEMBERSHIP, THEIR RIGHTS ARE TO ELECT BOARD OFFICERS, APPROVE BYLAWS, AMENDMENTS, AND ARTICLES OF INCORPORATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3WE HAVE ONE GENERAL CLASS OF MEMBERSHIP, THEIR RIGHTS ARE TO ELECT BOARD OFFICERS, APPROVE BYLAWS, AMENDMENTS, AND ARTICLES OF INCORPORATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE BOARD REVIEWS THE TAX RETURN PRIOR TO FILING. QUESTIONS ARE RESPONDED TO AND THE MINUTES REFLECT ALL DECISIONS AND ACTIONS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE EXECUTIVE DIRECTOR MONITORS ANY REAL AND/OR PERCEIVED CONFLICT OF INTEREST AND BRINGS IT TO THE ATTENTION OF THE EXECUTIVE COMMITTEE AND BOARD.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6THE EXECUTIVE DIRECTOR'S COMPENSATION INCLUDES A REVIEW AND APPROVAL BY THE EXECUTIVE BOARD COMMITTEE AND IS BASED UPON PRIOR COMPENSATION HISTORY, USAGE OF COMPARABILITY DATA FROM LOCAL AND NATIONAL SALARY DATA, AND JOB PERFORMANCE REVIEW. THIS PROCESS IS DOCUMENTED IN PERSONNEL FILES AND WAS LAST UNDERTAKEN SEPTEMBER 2017.

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$2.06$0.00$2.06$0.40$0.52$0.11
2023Detailed filing. Detailed filing data is available for this year.$1.87$0.00$1.87$0.44$0.50$0.06
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.78$0.00$1.78$0.24$0.41$0.17
2021Detailed filing. Detailed filing data is available for this year.$2.21$0.01$2.19$0.43$0.43$0.00
2020Detailed filing. Detailed filing data is available for this year.$1.87$0.00$1.87$0.28$0.35$0.08
2019Detailed filing. Detailed filing data is available for this year.$1.93$0.00$1.93$0.21$0.41$0.20
2018Detailed filing. Detailed filing data is available for this year.$2.12$0.01$2.11$0.29$0.39$0.10
2017Detailed filing. Detailed filing data is available for this year.$2.21$0.01$2.20$0.28$0.43$0.15
2016Detailed filing. Detailed filing data is available for this year.$2.31$0.01$2.30$0.64$0.40$0.23
2015Detailed filing. Detailed filing data is available for this year.$1.93$0.00$1.93$0.35$0.38$0.02
2014Detailed filing. Detailed filing data is available for this year.$2.21$0.01$2.20$0.35$0.44$0.09
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.18$0.00$2.18$0.51
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.98$0.02$1.96$0.50
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.73$0.01$1.71$0.44
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.11$0.01$2.09$0.42