Nonprofit · EIN 99-0248675
PATH PEOPLE FOR ACTIVE TRANSPORTATION HAWAII
Tax-exempt · KAILUA KONA, HI 96745
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $448,660 | $499,321 | -$50,661 | $534,088 | $118,184 | $415,904 |
| December 31, 2024 | 990 | $506,369 | $411,369 | $95,000 | $615,750 | $149,185 | $466,565 |
| December 31, 2023 | 990 | $1,046,938 | $1,087,743 | -$40,805 | $548,417 | $176,852 | $371,565 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $399,114
- of which government grants
- $274,000
- Program service revenue
- $49,546
- Investment income
- $0
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $0
- Compensation of officers, directors and key employees
- $0
- Other salaries and wages
- $66,685
- Salaries, compensation and benefits (total)
- $66,685
- Professional fundraising fees
- $0
- Accounting fees
- $7,396
- Occupancy
- $5,009
- Travel
- $267
- Depreciation
- $192,767
- Program services (functional)
- $244,949
- Management and general (functional)
- $251,477
- Fundraising (functional)
- $2,895
Balance sheet and other
- Total assets, start of year
- $615,750
- Total assets, end of year
- $534,088
- Total liabilities, end of year
- $118,184
- Net assets, end of year
- $415,904
- Land, buildings and equipment
- $123,868
- Net assets without donor restrictions
- $304,685
- Net assets with donor restrictions
- $111,219
- Gross receipts
- $448,660
- Employees
- 5
- Volunteers
- 4
- Year formed
- 1986
- 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 |
|---|---|---|---|
| CLAUDIA HARTZ | PRESIDENT Trustee or director, Officer | 2 | $0 |
| HARALD EBELING | BOARD MEMBER Trustee or director | 2 | $0 |
| CINDY ARMER | BOARD MEMBER Trustee or director | 2 | $0 |
| MELISSA BRASWELL | SECRETARY Trustee or director, Officer | 2 | $0 |
| TAMI MACALLER | BOARD MEMBER Trustee or director | 2 | $0 |
| CRYSTAL CHARKOWSKI | BOARD MEMBER Trustee or director | 2 | $0 |
| ADRIAN CHARKOWSKI | BOARD MEMBER Trustee or director | 2 | $0 |
| JON LINDBORG | BOARD MEMBER Trustee or director | 2 | $0 |
| MARIA CICIO | BOARD MEMBER Trustee or director | 2 | $0 |
990 for the year ended December 31, 2024: 7 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| CLAUDIA HARTZ | BOARD MEMBER Trustee or director | 2 | $0 |
| FRANZ WEBER | PRESIDENT Trustee or director, Officer | 5 | $0 |
| RENZO MUEDAS | TREASURER Trustee or director, Officer | 1 | $0 |
| HARALD EBELING | BOARD MEMBER Trustee or director | 2 | $0 |
| CINDY ARMER | BOARD MEMBER Trustee or director | 1 | $0 |
| MELISSA BRASWELL | BOARD MEMBER Trustee or director, Officer | 2 | $0 |
| TAMI MACALLER | BOARD MEMBER Trustee or director, Officer | 2 | $0 |
990 for the year ended December 31, 2023: 7 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| CINDY ARMER | PRESIDENT Trustee or director, Officer | 2 | $0 |
| MELISSA BRASWELL | DIRECTOR Trustee or director | 1 | $0 |
| TAMI MACALLER | SECRETARY Trustee or director, Officer | 1 | $0 |
| RENZO MUEDAS | DIRECTOR Trustee or director | 1 | $0 |
| HARALD EBELING | DIRECTOR Trustee or director | 1 | $0 |
| CLAUDIA HARTZ | DIRECTOR Trustee or director | 1 | $0 |
| REBE SCKRABULIS | VICE PRESIDENT TREASURER Trustee or director, Officer | 2 | $0 |
Address and contacts
- Address (IRS master file)
- PO BOX 62, KAILUA KONA, HI 96745-0062
- In care of
- % CINDY ARMER
- Principal officer (990 for 2025)
- Kelly Hudik, PO Box 62, Kailua Kona, HI 96745
- Signed the 990
- Claudia Hartz, President
- Phone
- (808) 960-7203
- Website
- PATHHAWAII.ORG
- Return prepared by
- Ronda Robertson
Mission
TO PROMOTE TRAFFIC SAFETY EDUCATION, AND A SAFE ENVIRONMENT ON ROADWAYS AND TRAILS FOR RECREATION, FITNESS AND ALTERNATIVE OIL-FREE MODES OF TRANSPORTATION.
Program accomplishments
- KONA BIKESHARE PROGRAM BEGAN IN 2016 ALONG ALII DRIVE. BIKE SHARING IS AN INNOVATIVE TRANSPORTATION PROGRAM, IDEAL FOR SHORT DISTANCE POINT-TO-POINT TRIPS PROVIDING USERS THE ABILITY TO PICK UP A BICYCLE AT ANY SELF-SERVE BIKE-STATION AND RETURN IT TO ANY OTHER BIKE STATION LOCATED WITHIN THE SYSTEM'S SERVICE AREAExpenses $198,635 · revenue $246,689
- PROMOTE BIKE AND PEDESTRIAN SAFETY THROUGH EDUCATION TO STUDENTS AN ADULTS. PROMOTE SAFE ROUTES TO SCHOOL. PROMOTE AND MAINTAIN TRAILS AND PATHS ONJ THE BIG ISLAND. PROMOTE HEALTH THROUGH FITNESSExpenses $46,314 · revenue $86,544
- Trail Building0
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
- 99-0248675
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Publicly supported organization (509(a)(2))
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 1992
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Public safety, disaster preparedness and relief (M4XZ)
- Assets (IRS master file)
- $534,088
- Income (IRS master file)
- $448,660
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $448,660 | $499,321 | $534,088 | IRS |
| 990 | December 2024 | $506,369 | $411,369 | $615,750 | IRS |
| 990 | December 2023 | $1,046,938 | $1,087,743 | $548,417 | XML |
| 990 | December 2022 | $352,717 | $406,548 | $1,241,308 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | 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 99-0248675).
Questions about PATH PEOPLE FOR ACTIVE TRANSPORTATION HAWAII
- What is the EIN of PATH PEOPLE FOR ACTIVE TRANSPORTATION HAWAII?
- The employer identification number (EIN) of PATH PEOPLE FOR ACTIVE TRANSPORTATION HAWAII is 99-0248675.
- Is PATH PEOPLE FOR ACTIVE TRANSPORTATION HAWAII tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1992.
- Are donations to PATH PEOPLE FOR ACTIVE TRANSPORTATION HAWAII tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does PATH PEOPLE FOR ACTIVE TRANSPORTATION HAWAII 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 PATH PEOPLE FOR ACTIVE TRANSPORTATION HAWAII 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 PATH PEOPLE FOR ACTIVE TRANSPORTATION HAWAII 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 PATH PEOPLE FOR ACTIVE TRANSPORTATION HAWAII?
- The 990 for the year ended December 31, 2025 names Kelly Hudik.
- Who are the officers and directors of PATH PEOPLE FOR ACTIVE TRANSPORTATION HAWAII?
- The 990 for the year ended December 31, 2025 lists 9 people; 0 received compensation from the organization.
- How much revenue does PATH PEOPLE FOR ACTIVE TRANSPORTATION HAWAII have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $448,660, expenses of $499,321 and total assets of $534,088 at year end.
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