Nonprofit · EIN 46-0781719
HILO BAYFRONT TRAILS
Tax-exempt · HILO, HI 96721
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990-EZ | $7,836 | $10,738 | -$2,902 | $9,810 | $0 | $9,810 |
| December 31, 2024 | 990-EZ | $11,919 | $2,003 | $9,916 | $12,712 | $0 | $12,712 |
| December 31, 2023 | 990-EZ | $4,684 | $2,065 | $2,619 | $2,796 | $0 | $2,796 |
Financial details: 990-EZ for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $7,836
- Program service revenue
- $0
- Investment income
- $0
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $0
- Compensation of officers, directors and key employees
- $0
- Salaries, compensation and benefits (total)
- $0
- Other expenses
- $10,738
- Program services (functional)
- $8,657
Balance sheet and other
- Total assets, start of year
- $12,712
- Total assets, end of year
- $9,810
- Total liabilities, end of year
- $0
- Net assets, end of year
- $9,810
- Cash, savings and investments
- $9,810
- Gross receipts
- $7,836
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-EZ for the year ended December 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| RON TERRY | President | 2 | $0 |
| JAMES ELLER | TREASURER | 2 | $0 |
| JAMES LEONARD | VICE PRESIDENT | 1 | $0 |
| LEONARD BISEL | DIRECTOR | 1 | $0 |
| MICHELE LEFEBVRE | Secretary | 1 | $0 |
| JESSE DOMIAN | DIRECTOR | 1 | $0 |
| ALAN RYAN | DIRECTOR | 1 | $0 |
| PATTI HATZISTAVRAKIS | DIRECTOR | 1 | $0 |
| APRIL SURPRENANT | DIRECTOR | 1 | $0 |
990-EZ for the year ended December 31, 2024: 10 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| ANDRIA ELLIS | PRESIDENT | 1 | $0 |
| RON TERRY | SECRETARY | 1 | $0 |
| JAMES ELLER | TREASURER | 1 | $0 |
| JAMES LEONARD | VICE PRESIDENT | 1 | $0 |
| LEONARD BISEL | DIRECTOR | 1 | $0 |
| MICHELE LEFEBVRE | DIRECTOR | 1 | $0 |
| JESSE DOMIAN | DIRECTOR | 1 | $0 |
| ALAN RYAN | DIRECTOR | 1 | $0 |
| PATTI HATZISTAVRAKIS | DIRECTOR | 1 | $0 |
| APRIL SURPRENANT | DIRECTOR | 1 | $0 |
990-EZ for the year ended December 31, 2023: 10 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| MATTHIAS KUSCH | PRESIDENT | 1 | $0 |
| ANDRIA ELLIS | VICE PRESIDENT | 1 | $0 |
| RON TERRY | SECRETARY | 1 | $0 |
| JAMES ELLER | TREASURER | 1 | $0 |
| JAMES LEONARD | DIRECTOR | 1 | $0 |
| NATASHA SORIANO | DIRECTOR | 1 | $0 |
| LEONARD BISEL | DIRECTOR | 1 | $0 |
| KEHAULANI COSTA | DIRECTOR | 1 | $0 |
| JESSE DOMIAN | DIRECTOR | 1 | $0 |
| ALAN RYAN | DIRECTOR | 1 | $0 |
Address and contacts
- Address (IRS master file)
- PO BOX 10702, HILO, HI 96721-5702
- In care of
- % PETER K KUBOTA
- Mailing address (990-N for 2019)
- PO Box 10702, Hilo HI 96721
- Signed the 990-EZ
- James Eller, Treasurer
- Phone
- (808) 217-5585
- Website
- hilobayfronttrails.org/
Mission
To plan, develop and construct bicycle and pedestrian trails and related facilities in and around the Hilo Bayfront Area in accordance with a Master Plan for said project and to contribute said improvements to the State of Hawaii and County of Hawaii. Hilo Bayfront Trails Inc. is building a shared use pathway throughout the Bayfront area, between Downtown Hilo and Hilo Harbor, with nearly 6 miles of trails connecting over 700 acres of land. The Trail will be a much needed asset to our town allowing increased accessibility around our local parks and Bayfront areas, as well as connect our local community and visitors alike to some of Hilo's most scenic, recreational and historic resources. A trail where...Kupuna can linger and talk story with friends, mothers can stroll with their keikis, visitors can explore and sightsee, and others can enjoy running, biking, walking and more.
Program accomplishments
- The accumulated donations and grants received for 2025 and previous years provided the needed funds to continue construction of trails that will benefit all residents and visitors of Hawaii County. Two grants were received in 2025 to install trail counters for the following reasons: collect visitor data, resource management and maintenance, funding and grant support, public safety, and emergency planning.Expenses $8,657 · grants $7,050
What it must file and when
IRS records say it files Form 990-N (e-Postcard). Gross receipts normally $50,000 or less. 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-EZ on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990-EZ on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990-EZ on file |
IRS record
- EIN
- 46-0781719
- 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
- 2012
- Accounting year ends
- December
- Files
- Form 990-N (e-Postcard)
- Category (NTEE)
- Recreation and sports (N32)
- Assets (IRS master file)
- $9,810
- Income (IRS master file)
- $7,836
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990-EZ | December 2025 | $7,836 | $10,738 | $9,810 | IRS |
| 990-EZ | December 2024 | $11,919 | $2,003 | $12,712 | IRS |
| 990-EZ | December 2023 | $4,684 | $2,065 | $2,796 | XML |
| 990-EZ | December 2022 | – | – | – | IRS |
| 990-EZ | December 2021 | – | – | – | IRS |
| 990-EZ | December 2020 | – | – | – | IRS |
| 990-N for 2019 | December 31, 2019 | ≤ $50,000 receipts | – | – | e-Postcard |
| 990-EZ | December 2019 | – | – | – | 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 46-0781719).
Questions about HILO BAYFRONT TRAILS
- What is the EIN of HILO BAYFRONT TRAILS?
- The employer identification number (EIN) of HILO BAYFRONT TRAILS is 46-0781719.
- Is HILO BAYFRONT TRAILS tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2012.
- Are donations to HILO BAYFRONT TRAILS tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does HILO BAYFRONT TRAILS file?
- Form 990-N (e-Postcard). Gross receipts normally $50,000 or less.
- When is the next return of HILO BAYFRONT TRAILS 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 HILO BAYFRONT TRAILS last file with the IRS?
- The latest return in the IRS public files is the 990-EZ for the year ended December 2025.
- Who are the officers and directors of HILO BAYFRONT TRAILS?
- The 990-EZ for the year ended December 31, 2025 lists 9 people; 0 received compensation from the organization.
- How much revenue does HILO BAYFRONT TRAILS have?
- On its 990-EZ for the year ended December 31, 2025 it reported revenue of $7,836, expenses of $10,738 and total assets of $9,810 at year end.
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- FRIENDS OF HAWAII FOOTBALL EIN 33-3302668 · last filed 990 for 2025
- BIG ISLAND INTERNATIONAL MARATHON ASSOCIATION INC EIN 94-3267797 · last filed 990-EZ for 2025
- ADVENTURE CENTERS HAWAII EIN 93-2188061 · last filed 990-EZ for 2026
- HILO PONY BASEBALL INC EIN 93-3398213 · last filed 990-EZ for 2024
- BIG ISLAND JUNIOR GOLF ASSOCIATION INC EIN 75-3089884 · last filed 990-EZ for 2023
- HILO ATHLETIC ALLIANCE EIN 88-3233678 · last filed 990-N for 2025
- HOALOHA O KAILANA EIN 92-1688776 · last filed 990-EZ for 2024