Nonprofit · EIN 23-7173957
SPECIAL OLYMPICS HAWAII INC
Tax-exempt · EWA BEACH, HI 96706
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $2,689,657 | $3,165,265 | -$475,608 | $9,736,693 | $1,731,606 | $8,005,087 |
| December 31, 2024 | 990 | $4,026,631 | $3,379,945 | $646,686 | $10,216,255 | $1,735,560 | $8,480,695 |
| December 31, 2023 | 990 | $3,613,331 | $3,104,432 | $508,899 | $9,676,641 | $1,842,632 | $7,834,009 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $2,232,557
- of which government grants
- $297,112
- Program service revenue
- $0
- Investment income
- $46,592
- Net income from fundraising events
- $410,508
- Other revenue
- $410,508
Expenses
- Grants and similar amounts paid
- $0
- Compensation of officers, directors and key employees
- $228,446
- Other salaries and wages
- $912,910
- Salaries, compensation and benefits (total)
- $1,387,178
- Professional fundraising fees
- $0
- Accounting fees
- $79,544
- Occupancy
- $246,883
- Travel
- $433,780
- Depreciation
- $223,003
- Program services (functional)
- $2,399,011
- Management and general (functional)
- $451,857
- Fundraising (functional)
- $314,397
Balance sheet and other
- Total assets, start of year
- $10,216,255
- Total assets, end of year
- $9,736,693
- Total liabilities, end of year
- $1,731,606
- Net assets, end of year
- $8,005,087
- Land, buildings and equipment
- $7,387,205
- Net assets without donor restrictions
- $7,739,420
- Net assets with donor restrictions
- $265,667
- Gross receipts
- $3,208,942
- Employees
- 26
- Volunteers
- 8,887
- Year formed
- 1968
- 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, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| DANIEL EPSTEIN | PRESIDENT/CE Officer | 40 | $125,288 |
| MARGARET HO | SR. VP OF PR Officer | 40 | $103,158 |
| MIKE BETZ | CHAIR/DIRECT Trustee or director, Officer | 5 | $0 |
| STEVE SULLIVAN | VICE CHAIR/D Trustee or director, Officer | 2 | $0 |
| SERGE M KRIVATSY | VICE CHAIR/D Trustee or director, Officer | 2 | $0 |
| KEITH ASATO | TREASURER/DI Trustee or director, Officer | 2 | $0 |
| JOHN PEYTON | SECRETARY/DI Trustee or director, Officer | 3 | $0 |
| TIM BRAUER | PAST CHAIR/D Trustee or director, Officer | 2 | $0 |
| TODD APO | DIRECTOR Trustee or director | 2 | $0 |
| KAUI ARCE | DIRECTOR Trustee or director | 2 | $0 |
| GUY CHURCHILL | DIRECTOR Trustee or director | 2 | $0 |
| HAYLEE FAUSTIN | DIRECTOR Trustee or director | 2 | $0 |
| JOHN FRATTARELLI | DIRECTOR Trustee or director | 2 | $0 |
| JEFF HIGASHI | DIRECTOR Trustee or director | 2 | $0 |
| NICOLE INOUYE | DIRECTOR Trustee or director | 2 | $0 |
7 more people on this return
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| ROBIN KOBAYASHI | DIRECTOR Trustee or director | 2 | $0 |
| PETER LUKE | DIRECTOR Trustee or director | 2 | $0 |
| NINA NAKAAHIKI | DIRECTOR Trustee or director | 2 | $0 |
| RYAN NISHIBUN | DIRECTOR Trustee or director | 2 | $0 |
| SHIRLEY SWINNEY | DIRECTOR Trustee or director | 2 | $0 |
| CRAIG WASHOFSKY | DIRECTOR Trustee or director | 2 | $0 |
| MARCUS YANO | DIRECTOR Trustee or director | 2 | $0 |
990 for the year ended December 31, 2024: 23 people
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| DANIEL EPSTEIN | PRESIDENT/CE Officer | 40 | $125,288 | $15,874 |
| MIKE BETZ | CHAIR/DIRECT Trustee or director, Officer | 5 | $0 | $0 |
| NINA NAKAAHIKI | VICE CHAIR/D Trustee or director, Officer | 2 | $0 | $0 |
| SERGE M KRIVATSY | VICE CHAIR/D Trustee or director, Officer | 2 | $0 | $0 |
| KEITH ASATO | TREASURER/DI Trustee or director, Officer | 2 | $0 | $0 |
| MARCUS YANO | SECRETARY/DI Trustee or director, Officer | 3 | $0 | $0 |
| TIM BRAUER | PAST CHAIR/D Trustee or director, Officer | 2 | $0 | $0 |
| JOE CARTER | DIRECTOR Trustee or director | 2 | $0 | $0 |
| TODD APO | DIRECTOR Trustee or director | 2 | $0 | $0 |
| KAM CHUN | DIRECTOR Trustee or director | 2 | $0 | $0 |
| GUY CHURCHILL | DIRECTOR Trustee or director | 2 | $0 | $0 |
| HAYLEE FAUSTIN | DIRECTOR Trustee or director | 2 | $0 | $0 |
| JOHN FRATTARELLI | DIRECTOR Trustee or director | 2 | $0 | $0 |
| JEFF HIGASHI | DIRECTOR Trustee or director | 2 | $0 | $0 |
| IAN KAHALEWAI | DIRECTOR Trustee or director | 2 | $0 | $0 |
| ROBIN KOBAYASHI | DIRECTOR Trustee or director | 2 | $0 | $0 |
| PETER LUKE | DIRECTOR Trustee or director | 2 | $0 | $0 |
| RYAN NISHIBUN | DIRECTOR Trustee or director | 2 | $0 | $0 |
| JOHN PEYTON | DIRECTOR Trustee or director | 2 | $0 | $0 |
| STEVE SULLIVAN | DIRECTOR Trustee or director | 2 | $0 | $0 |
| SHIRLEY SWINNEY | DIRECTOR Trustee or director | 2 | $0 | $0 |
| SUNSHINE TOPPING | DIRECTOR Trustee or director | 2 | $0 | $0 |
| CRAIG WASHOFSKY | DIRECTOR Trustee or director | 2 | $0 | $0 |
990 for the year ended December 31, 2023: 23 people
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| DAN EPSTEIN | PRESIDENT/CE Officer | 40 | $116,918 | $15,874 |
| MIKE BETZ | CHAIR/DIRECT Trustee or director, Officer | 5 | $0 | $0 |
| NINA NAKAAHIKI | VICE CHAIR/D Trustee or director, Officer | 2 | $0 | $0 |
| SERGE M KRIVATSY | VICE CHAIR/D Trustee or director, Officer | 2 | $0 | $0 |
| KEITH ASATO | TREASURER/DI Trustee or director, Officer | 2 | $0 | $0 |
| MARCUS YANO | SECRETARY/DI Trustee or director, Officer | 3 | $0 | $0 |
| TIM BRAUER | PAST CHAIR/D Trustee or director, Officer | 2 | $0 | $0 |
| TODD APO | DIRECTOR Trustee or director | 2 | $0 | $0 |
| SHERI BRAUNTHAL | DIRECTOR THR Trustee or director | 2 | $0 | $0 |
| KAM CHUN | DIRECTOR Trustee or director | 2 | $0 | $0 |
| HAYLEE FAUSTIN | DIRECTOR Trustee or director | 2 | $0 | $0 |
| JOHN FRATTARELLI | DIRECTOR Trustee or director | 2 | $0 | $0 |
| JEFF HIGASHI | DIRECTOR Trustee or director | 2 | $0 | $0 |
| IAN KAHALEWAI | DIRECTOR Trustee or director | 2 | $0 | $0 |
| PETER LUKE | DIRECTOR Trustee or director | 2 | $0 | $0 |
| RYAN NISHIBUN | DIRECTOR Trustee or director | 2 | $0 | $0 |
| JOHN PEYTON | DIRECTOR Trustee or director | 2 | $0 | $0 |
| STEVE SULLIVAN | DIRECTOR Trustee or director | 2 | $0 | $0 |
| SHIRLEY SWINNEY | DIRECTOR Trustee or director | 2 | $0 | $0 |
| DR SUSAN STEWART | DIRECTOR THR Trustee or director | 2 | $0 | $0 |
| SUNSHINE TOPPING | DIRECTOR Trustee or director | 2 | $0 | $0 |
| CRAIG WASHOFSKY | DIRECTOR Trustee or director | 2 | $0 | $0 |
| TAYNE SEKIMURA | DIRECTOR THR Trustee or director | 2 | $0 | $0 |
Address and contacts
- Address (IRS master file)
- 91-610 MAUNAKAPU ST, EWA BEACH, HI 96706-6870
- In care of
- % DANIEL EPSTEIN
- Mailing address (990-N for 2010)
- PO Box 3295, Honolulu HI 96801
- Principal officer (990 for 2025)
- DANIEL EPSTEIN, 91-610 MAUNAKAPU ST, EWA BEACH, HI 96706
- Principal officer (990-N for 2010)
- Nancy Bottelo, PO Box 3295, Honolulu HI 96801
- Signed the 990
- DANIEL EPSTEIN, PRESIDENT/CEO
- Phone
- (808) 943-8808
- Website
- SOHAWAII.ORG
- Return prepared by
- AKAMINE OYADOMARI & KOSAKI CPAS INC
Mission
TO PROVIDE OPPORTUNITIES FOR PHYSICAL ACTIVITIES, SPORTS TRAINING & ATHLETIC COMPETITIVE PROGRAMS FOR CHILDREN & ADULTS WITH INTELLECTUAL DISABILITIES.
Program accomplishments
- SPORTS TRAINING AND COMPETITION, HEALTH, FITNESS, AND LEADERSHIP PROGRAMS FOR 7,106 CHILDREN AND ADULTS WITH INTELLECTUAL DISABILITIES (ATHLETES) AND UNIFIED PARTNERS.Expenses $2,399,011 · revenue $929,793
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 | 990 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
- 23-7173957
- 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
- 1972
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Recreation and sports (N72Z)
- Assets (IRS master file)
- $9,736,693
- Income (IRS master file)
- $3,208,942
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $2,689,657 | $3,165,265 | $9,736,693 | XML |
| 990 | December 2024 | $4,026,631 | $3,379,945 | $10,216,255 | XML |
| 990 | December 2023 | $3,613,331 | $3,104,432 | $9,676,641 | XML |
| 990 | December 2022 | $3,259,369 | $2,634,999 | $9,005,590 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | IRS |
| 990 | December 2019 | – | – | – | IRS |
| 990 | December 2018 | – | – | – | IRS |
| 990-N for 2010 Officer: Nancy Bottelo | December 31, 2010 | ≤ $50,000 receipts | – | – | e-Postcard |
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 23-7173957).
Questions about SPECIAL OLYMPICS HAWAII INC
- What is the EIN of SPECIAL OLYMPICS HAWAII INC?
- The employer identification number (EIN) of SPECIAL OLYMPICS HAWAII INC is 23-7173957.
- Is SPECIAL OLYMPICS HAWAII INC tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1972.
- Are donations to SPECIAL OLYMPICS HAWAII INC tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does SPECIAL OLYMPICS HAWAII INC 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 SPECIAL OLYMPICS HAWAII INC due?
- The return for tax year 2026 (the year ending December 31, 2026) is due May 17, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did SPECIAL OLYMPICS HAWAII INC last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended December 2025.
- Who is the principal officer of SPECIAL OLYMPICS HAWAII INC?
- The 990 for the year ended December 31, 2025 names DANIEL EPSTEIN.
- Who are the officers and directors of SPECIAL OLYMPICS HAWAII INC?
- The 990 for the year ended December 31, 2025 lists 22 people; 2 received compensation from the organization, the highest $125,288 (DANIEL EPSTEIN, PRESIDENT/CE).
- How much revenue does SPECIAL OLYMPICS HAWAII INC have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $2,689,657, expenses of $3,165,265 and total assets of $9,736,693 at year end.
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