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IRS-authorized e-file provider · not the IRS

Nonprofit · EIN 84-2008942

CORAL REEF EDUCATION INSTITUTE

Tax-exempt · KAILUA KONA, HI 96745

Financials

$14K$13K2023
Revenue Expenses · by fiscal year end
Financials of CORAL REEF EDUCATION INSTITUTE by year, from its e-filed returns
Year endedFormRevenueExpensesNet incomeTotal assetsLiabilitiesNet assets
December 31, 2023990-EZ$14,440$12,685$1,755$0$4,150-$4,150
Financial details: 990-EZ for the year ended December 31, 2023

Revenue

Contributions, gifts and grants
$6,489
Program service revenue
$7,951
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
$12,685
Program services (functional)
$619

Balance sheet and other

Total assets, start of year
$0
Total assets, end of year
$0
Total liabilities, end of year
$4,150
Net assets, end of year
-$4,150
Gross receipts
$14,440

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, 2023, highest compensation first.

NameTitleHours / weekCompensation
Heather HowardPresident20$0
Don Paul Badgley JrTreasurer10$0
Robert HemsherSecretary1$0

Address and contacts

Address (IRS master file)
PO BOX 2691, KAILUA KONA, HI 96745-2691
Mailing address (990-N for 2025)
PO Box 2691, Kailua Kona HI 96740
Principal officer (990-N for 2025)
Heather Howard, Po Box 2691, Kailua Kona HI 96740
Signed the 990-EZ
Heather Howard, President
Phone
(808) 987-3165

Mission

Our purpose is to inspire and educate citizen scientists to identify negative human impacts on our ocean environments and offer solutions to those impacts. Coral Reef Education Institute provides on-line, in-person and in-field training, as well as a mobile response team to assist local communities in our mutual effort to preserve our oceans. These citizen scientists are trained to bring change in their communities and educate the like-minded. Our classes include education on coral biology, rehabilitation of corals through coral nursery management, coral monitoring and surveys, setting up Marine Preserves, eco-tourism, plastic pollution solutions, PADI scuba courses, identifying all negative human impacts that cause coral decline and the solutions to those impacts.

990-EZ for the year ended December 31, 2023

Program accomplishments

  • Completed training for Coral Reef Rehabilitation Management through Ocean Quest Global. Provided multiple training programs for tourists and locals including Intro To Coral Reefs, Hawaiian Coral ID, Watershed Management, Snorkeling, and Scuba Diving courses both from shore and by boat. Hosted multiple beach clean-ups including World Ocean Day at Kawaihae Harbor with over 200 participants. Hosted a 6-week internship for two students through the Stemworks program working on a Social Media and reef safe sunscreen campaigns. Maintained social media posts, website presence, advertising, and marketing campaigns. Participated in the first-ever community coral restoration project on Oahu with 3 other nonprofits, working to build relationships and trust among stakeholders. Trained boat tour operators on Hawaii island and Oahu to teach guests about coral reefs and what can be done to protect them. Provided free training materials to these operators. Started filming and production on a short film called Paradise in Peril highlighting the current state of corals in Hawaii, what's currently being done to protect/restore them and what the future holds for this quickly dissapearing resource.
  • Last year we were focused on expanding our resort programs and our K-12 programs on Big Island and Maui. We developed a Coral Reef 101 and in-water coral ID course and taught at these resort locations; Four Seasons Wailea, King Kamehameha Kona Beach Hotel, Napili Surf and Beach Hotel. We taught our K-12 programs at these school locations; Waimea Country School, Hawaii Preparatory Academy (HPA), West Hawaii Exploration Academy (WHEA), Waikoloa Middle School, Ke Kula O Ehunuikaimalino Immersion School, Kealakehe Elementary School, Kealakehe Middle School, Konaweaena, Kuleana Academy, Kamaaina Kids, Makualani, Learning Center. Our programs are "Sea camp comes to you and our volunteer instructors go to location to teach our programs. We established a "pop-up" site at Kailua Pier to teach tourists about coral reefs and the effects of chemical sunscreens. We hosted multiple beach clean-ups and community events at state and county beach parks. We created new curriculum for the k-12 programs and new in-water flip charts for the coral ID course. We are working on new resort contracts to expand our resort programs with Outrogger, Mauna Lani, Hapuna Prince and Pacific 19. Our hope to teach as many tourists as possible about the negative human impacts to our oceans and what they can do to help protect and restore our precious islands natural resources while visiting.
  • This year we focused on expanding our DOE program offerings and taught Waikoloa and Waimea middle schools mostly. We created an outline for DOE educators to use to get their kids outdoors learning about the environment and having hands-on meaningful watershed educational experiences. We teamed up with the Koloko Cloud Forest Sanctuary and together we hosted 130 tenth graders from Nueva Private school in California. Each of the students took our coral reef 101 in-water snorkeling class and had a tour through the Koloko watershed on Hualalai with the sanctuary team. Our programs focus on teaching kids about the connection between the mountain and the sea. Our Maui programs continued and out outer island connections are growing.
    Expenses $619

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 yearYear endedDueIRS public records
2025December 31, 2025May 15, 2026990-N on file
2024December 31, 2024May 15, 2025990-N on file
2023December 31, 2023May 15, 2024990-EZ on file

File the 2026 990-N for CORAL REEF EDUCATION INSTITUTE

Due May 17, 2027 · e-filed with the IRS by 990.tax, an IRS-authorized e-file provider

IRS record

EIN
84-2008942
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
2019
Accounting year ends
December
Files
Form 990-N (e-Postcard)
Category (NTEE)
Environment (C41)

Filing history

FormYear endedRevenueExpensesAssetsReturn
990-N for 2025
Officer: Heather Howard
December 31, 2025≤ $50,000 receipts––e-Postcard
990-N for 2024
Officer: Heather Howard
December 31, 2024≤ $50,000 receipts––e-Postcard
990-EZDecember 2023$14,440$12,685$0XML
990-EZDecember 2022–––IRS
990-EZDecember 2021–––IRS
990-EZDecember 2020–––IRS
990-N for 2019
Officer: Heather Howard
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 84-2008942).

Questions about CORAL REEF EDUCATION INSTITUTE

What is the EIN of CORAL REEF EDUCATION INSTITUTE?
The employer identification number (EIN) of CORAL REEF EDUCATION INSTITUTE is 84-2008942.
Is CORAL REEF EDUCATION INSTITUTE tax-exempt?
Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2019.
Are donations to CORAL REEF EDUCATION INSTITUTE tax-deductible?
Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
Which annual return does CORAL REEF EDUCATION INSTITUTE file?
Form 990-N (e-Postcard). Gross receipts normally $50,000 or less.
When is the next return of CORAL REEF EDUCATION INSTITUTE 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 CORAL REEF EDUCATION INSTITUTE 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 CORAL REEF EDUCATION INSTITUTE?
The 990-N for 2025 names Heather Howard.
Who are the officers and directors of CORAL REEF EDUCATION INSTITUTE?
The 990-EZ for the year ended December 31, 2023 lists 3 people; 0 received compensation from the organization.
How much revenue does CORAL REEF EDUCATION INSTITUTE have?
On its 990-EZ for the year ended December 31, 2023 it reported revenue of $14,440, expenses of $12,685 and total assets of $0 at year end.

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