Nonprofit · EIN 26-1097159
DANIEL R SAYRE MEMORIAL FOUNDATION INC
Also known as DANIEL SAYRE FOUNDATION
Tax-exempt · KAILUA KONA, HI 96745
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $1,391,949 | $1,615,065 | -$223,116 | $14,558,047 | $83,529 | $14,474,518 |
| December 31, 2024 | 990 | $7,072,207 | $4,964,322 | $2,107,885 | $14,705,480 | $7,846 | $14,697,634 |
| December 31, 2023 | 990 | $17,936,489 | $8,296,457 | $9,640,032 | $12,593,296 | $3,548 | $12,589,748 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $827,474
- Program service revenue
- $0
- Investment income
- $564,475
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $1,139,227
- Other salaries and wages
- $246,153
- Salaries, compensation and benefits (total)
- $278,577
- Professional fundraising fees
- $0
- Accounting fees
- $3,064
- Occupancy
- $8,917
- Travel
- $2,600
- Program services (functional)
- $1,486,414
- Management and general (functional)
- $97,470
- Fundraising (functional)
- $31,181
Balance sheet and other
- Total assets, start of year
- $14,705,480
- Total assets, end of year
- $14,558,047
- Total liabilities, end of year
- $83,529
- Net assets, end of year
- $14,474,518
- Publicly traded securities
- $13,321,075
- Net assets without donor restrictions
- $2,973,495
- Net assets with donor restrictions
- $11,501,023
- Gross receipts
- $1,391,949
- Employees
- 3
- Volunteers
- 25
- Year formed
- 2007
- 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 |
|---|---|---|---|
| Laura Mallery-Sayre | Executive Director Trustee or director, Officer | 60 | $180,000 |
| Frank Sayre | President Trustee or director, Officer | 30 | $0 |
| Bryan Caldwell | Vice Chair Trustee or director | 1 | $0 |
| Sandy Caldwell | Director Trustee or director | 1 | $0 |
| Laura Sayre Dunworth | Director Trustee or director | 1 | $0 |
| Darl Gleed | Director Trustee or director | 1 | $0 |
| Liz Greg | Director Trustee or director | 1 | $0 |
| John Baehr | Director Trustee or director | 1 | $0 |
| Bill Bergin | Director Trustee or director | 1 | $0 |
| Gerald Kosaki | Director Trustee or director | 1 | $0 |
| David Okita | Director Trustee or director | 1 | $0 |
| Darren Rosario | Director Trustee or director | 1 | $0 |
| Kelly Fliear | Director Trustee or director | 1 | $0 |
| JJ Fliear | Director Trustee or director | 1 | $0 |
990 for the year ended December 31, 2024: 14 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Bryan Caldwell | Vice Chair Trustee or director | 1 | $0 |
| Sandy Caldwell | Director Trustee or director | 1 | $0 |
| Laura Sayre Dunworth | Director Trustee or director | 60 | $0 |
| Darl Gleed | Director Trustee or director | 1 | $0 |
| Liz Greg | Director Trustee or director | 1 | $0 |
| John Baehr | Director Trustee or director | 1 | $0 |
| Bill Bergin | Director Trustee or director | 1 | $0 |
| Gerald Kosaki | Director Trustee or director | 1 | $0 |
| David Okita | Director Trustee or director | 1 | $0 |
| Darren Rosario | Director Trustee or director | 1 | $0 |
| Kelly Fliear | Director Trustee or director | 1 | $0 |
| JJ Fliear | Director Trustee or director | 1 | $0 |
| Frank Sayre | President Trustee or director, Officer | 30 | $0 |
| Laura Mallery-Sayre | Treasurer V President Trustee or director, Officer | 60 | $0 |
990 for the year ended December 31, 2023: 12 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Bill Bergin | Director Trustee or director | 1 | $0 |
| John Baehr | Director Trustee or director | 1 | $0 |
| Liz Greg | Director Trustee or director | 1 | $0 |
| Darren Rosario | Director Trustee or director | 1 | $0 |
| David Okita | Director Trustee or director | 1 | $0 |
| Gerald Kosaki | Director Trustee or director | 1 | $0 |
| Sandy Caldwell | Director Trustee or director | 1 | $0 |
| Bryan Caldwell | Vice Chair Trustee or director | 1 | $0 |
| Darl Gleed | Director Trustee or director | 1 | $0 |
| Laura Sayre Dunworth | Director Trustee or director | 1 | $0 |
| Frank Sayre | President Trustee or director, Officer | 2 | $0 |
| Laura Mallery-Sayre | Treasurer V President Trustee or director, Officer | 5 | $0 |
Address and contacts
- Address (IRS master file)
- PO BOX 1285, KAILUA KONA, HI 96745-1285
- In care of
- % LAURA MALLERY
- Principal officer (990 for 2025)
- Frank Sayre, PO Box 1285, Kailua Kona, HI 96745
- Signed the 990
- LAURA MALLERY, Treasurer
- Phone
- (808) 325-5456
- Return prepared by
- Schumacher Tax & Accounting PC
Mission
The organization was formed to purchase emergency rescue equipment and training for the Hawaii County Fire Department. The organization is also assisting in fundraising for the Island of Maui.
Program accomplishments
- Through contributions received, the organization was able to purchase and transfer first response and fire equipment to the county of Hawaii Fire departments totaling $716,603 and to the county of Maui $422,623. Funds have also been donated for the future purchase of a helicopter, Waimea Building and for Maui equipment and are reflected in the Temporary Restricted Balance.Expenses $1,486,414
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
- 26-1097159
- 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
- 2007
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Public safety, disaster preparedness and relief (M12)
- Assets (IRS master file)
- $14,558,047
- Income (IRS master file)
- $1,391,949
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $1,391,949 | $1,615,065 | $14,558,047 | IRS |
| 990 | December 2024 | $7,072,207 | $4,964,322 | $14,705,480 | XML |
| 990 | December 2023 | $17,936,489 | $8,296,457 | $12,593,296 | XML |
| 990 | December 2022 | $1,724,702 | $4,168,814 | $3,005,394 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | IRS |
| 990 | December 2019 | – | – | – | IRS |
| 990 | December 2018 | – | – | – | 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 26-1097159).
Questions about DANIEL R SAYRE MEMORIAL FOUNDATION INC
- What is the EIN of DANIEL R SAYRE MEMORIAL FOUNDATION INC?
- The employer identification number (EIN) of DANIEL R SAYRE MEMORIAL FOUNDATION INC is 26-1097159.
- Is DANIEL R SAYRE MEMORIAL FOUNDATION INC tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2007.
- Are donations to DANIEL R SAYRE MEMORIAL FOUNDATION INC tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does DANIEL R SAYRE MEMORIAL FOUNDATION 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 DANIEL R SAYRE MEMORIAL FOUNDATION 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 DANIEL R SAYRE MEMORIAL FOUNDATION 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 DANIEL R SAYRE MEMORIAL FOUNDATION INC?
- The 990 for the year ended December 31, 2025 names Frank Sayre.
- Who are the officers and directors of DANIEL R SAYRE MEMORIAL FOUNDATION INC?
- The 990 for the year ended December 31, 2025 lists 14 people; 1 received compensation from the organization, the highest $180,000 (Laura Mallery-Sayre, Executive Director).
- How much revenue does DANIEL R SAYRE MEMORIAL FOUNDATION INC have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $1,391,949, expenses of $1,615,065 and total assets of $14,558,047 at year end.
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All nonprofits in KAILUA KONA · Hawaii · Public safety, disaster preparedness and relief