Nonprofit · EIN 83-2139714
SION MILOSKY FOUNDATION
Tax-exempt · KAHUKU, HI 96731
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2024 | 990-EZ | $90,592 | $115,925 | -$25,333 | $129,138 | $0 | $129,138 |
| December 31, 2023 | 990-EZ | $88,367 | $80,796 | $7,571 | $154,902 | $0 | $154,902 |
Financial details: 990-EZ for the year ended December 31, 2024
Revenue
- Contributions, gifts and grants
- $89,735
- Program service revenue
- $0
- Investment income
- $0
- Other revenue
- $857
Expenses
- Grants and similar amounts paid
- $0
- Compensation of officers, directors and key employees
- $39,000
- Salaries, compensation and benefits (total)
- $0
- Professional fees and payments to contractors
- $45,000
- Occupancy
- $2,432
- Printing, publications and postage
- $102
- Other expenses
- $68,391
- Program services (functional)
- $60,741
Balance sheet and other
- Total assets, start of year
- $154,902
- Total assets, end of year
- $129,138
- Total liabilities, end of year
- $0
- Net assets, end of year
- $129,138
- Cash, savings and investments
- $129,138
- Gross receipts
- $90,592
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, 2024, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| SUSAN OLAES | PRESIDENT AND TREASURER | 40 | $39,000 |
| AWAKEA MILOSKY | VICE PRESIDENT | 10 | $0 |
| JENNIFER YAGODICH | SECRETARY | 10 | $0 |
990-EZ for the year ended December 31, 2023: 3 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| SUSAN OLAES | PRESIDENT AND TREASURER | 40 | $22,000 |
| AWAKEA MILOSKY | VICE PRESIDENT | 10 | $0 |
| JENNIFER YAGODICH | SECRETARY | 10 | $0 |
Address and contacts
- Address (IRS master file)
- PO BOX 39, KAHUKU, HI 96731-0039
- Mailing address (990-N for 2025)
- PO Box 39, Kahuku HI 96731
- Principal officer (990-N for 2025)
- susan olaes, PO Box 39, Kahuku HI 96731
- Signed the 990-EZ
- Susan Olaes, President and Treasurer
- Phone
- (808) 651-5199
- Website
- liveliksion.com
Mission
The primary exempt purpose of the Sion Milosky Foundation is to promote ocean safety, environmental stewardship, and the preservation of Hawaiian cultural values through youth-focused surf, skate, and ocean safety awareness programs across the Hawaiian Islands-including Oahu, the Big Island, Kauai, and Maui. These events offer children, their families and the community hands-on education in ocean safety and or environmental awareness while fostering community connection through shared experiences that emphasize respect, responsibility, and collaboration. Each program is rooted in foundational Hawaiian values of ohana-family, malama-to care, kuleana-responsibility, ha'aha'a- humility, and aloha-love and compassion, ensuring that every lesson carries not only practical knowledge but cultural depth and purpose.
Program accomplishments
- In 2024 the Sion Milosky Foundation continued to advance its mission of promoting and educating youth and communities on ocean safety, environmental stewardship and Hawaiian cultural values through surf and In 2024 the Sion Milosky Foundation continued to advance its mission of promoting and educating youth and communities on ocean safety, environmental stewardship and Hawaiian cultural values through surf and skate events and hands-on ocean safety educational clinics held across the Hawaiian Islands. We served children ages 1 to 16 on Kauai, Maui, Oahu and Hawaii Island with approximately 150 participants at each event and over 600 youth impacted annually. These gatherings have become much-anticipated traditions that bring communities together beyond the surf and skate world uniting families local businesses, volunteers and the public. Our mission is rooted in building community, setting aside differences, and teaching children respect and humility-core principles of Hawaiian culture. At every event we emphasize the values of malama caring for one another and the land and kuleana responsibility leading by example through organized beach and park cleanups that engage participants and their families in environmental stewardship. In 2024 these efforts resulted in the collection and proper disposal of over 300 pounds of waste reinforcing our commitment to caring for the land and ocean. Ocean safety remains a central focus of our work honoring the Foundations origins following the tragic loss of Sion Milosky. Certified instructors and water safety professionals lead hands-on ocean safety educational clinics that teach children vital ocean awareness, emergency preparedness, lifesaving strategies and hazard recognition to help prevent future tragedies. We produce inclusive surf and skate events that promote safe participation, active lifestyles and a sense of community. These programs not only support health and safety but also cultivate a deep respect for culture, connection and the environment. With the growing support of our dedicated staff, volunteers and broader community, our impact continues to expand across Hawaii and beyond through social media and word of mouth. Looking ahead the Foundation is committed to furthering Sions legacy by expanding our reach, strengthening ocean safety education, and perpetuating Hawaiian values, camaraderie and environmental responsibility through every surf and skate event. Together we are building a safer more connected future for Hawaiis youth-one grounded in purpose, unity, and aloha. Total program expenses for these activities in 2024 amounted to 60741.Expenses $60,741
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-N 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
- 83-2139714
- 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
- 2018
- Accounting year ends
- December
- Files
- Form 990-N (e-Postcard)
- Category (NTEE)
- Public safety, disaster preparedness and relief (M99)
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990-N for 2025 Officer: susan olaes | December 31, 2025 | ≤ $50,000 receipts | – | – | e-Postcard |
| 990-EZ | December 2024 | $90,592 | $115,925 | $129,138 | IRS |
| 990-EZ | December 2023 | $88,367 | $80,796 | $154,902 | XML |
| 990-EZ | December 2022 | – | – | – | IRS |
| 990-N for 2021 Officer: susan olaes | December 31, 2021 | ≤ $50,000 receipts | – | – | e-Postcard |
| 990-EZ | December 2021 | – | – | – | IRS |
| 990-N for 2019 Officer: SUSAN OLAES | December 31, 2019 | ≤ $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 83-2139714).
Questions about SION MILOSKY FOUNDATION
- What is the EIN of SION MILOSKY FOUNDATION?
- The employer identification number (EIN) of SION MILOSKY FOUNDATION is 83-2139714.
- Is SION MILOSKY FOUNDATION tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2018.
- Are donations to SION MILOSKY FOUNDATION tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does SION MILOSKY FOUNDATION file?
- Form 990-N (e-Postcard). Gross receipts normally $50,000 or less.
- When is the next return of SION MILOSKY FOUNDATION 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 SION MILOSKY FOUNDATION last file with the IRS?
- The latest return in the IRS public files is the 990-N for 2025 for the year ended December 31, 2025.
- Who is the principal officer of SION MILOSKY FOUNDATION?
- The 990-N for 2025 names susan olaes.
- Who are the officers and directors of SION MILOSKY FOUNDATION?
- The 990-EZ for the year ended December 31, 2024 lists 3 people; 1 received compensation from the organization, the highest $39,000 (SUSAN OLAES, PRESIDENT AND TREASURER).
- How much revenue does SION MILOSKY FOUNDATION have?
- On its 990-EZ for the year ended December 31, 2024 it reported revenue of $90,592, expenses of $115,925 and total assets of $129,138 at year end.
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