Nonprofit · EIN 99-0304856
WINDWARD ROTARY EDUCATION FOUNDATION
Tax-exempt · KAILUA, HI 96734
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| June 30, 2025 | 990 | $28,112 | $29,390 | -$1,278 | $321,879 | $0 | $321,879 |
| June 30, 2024 | 990 | $35,975 | $24,488 | $11,487 | $323,157 | $0 | $323,157 |
| June 30, 2023 | 990 | $10,248 | $24,274 | -$14,026 | $311,670 | $0 | $311,670 |
Financial details: 990 for the year ended June 30, 2025
Revenue
- Contributions, gifts and grants
- $2,635
- Program service revenue
- $0
- Investment income
- $25,477
- Net gain from sales of assets
- $12,211
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $23,500
- Salaries, compensation and benefits (total)
- $0
- Professional fundraising fees
- $0
- Accounting fees
- $2,100
- Program services (functional)
- $23,500
- Management and general (functional)
- $5,890
Balance sheet and other
- Total assets, start of year
- $323,157
- Total assets, end of year
- $321,879
- Total liabilities, end of year
- $0
- Net assets, end of year
- $321,879
- Publicly traded securities
- $307,263
- Gross receipts
- $150,490
- Employees
- 0
- Volunteers
- 18
- Year formed
- 1993
- 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 June 30, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Katherine Braden | President/Director/Trustee Trustee or director, Officer | 1 | $0 |
| Michael Indie | Vice President/Director/Trustee Trustee or director, Officer | 1 | $0 |
| Steven Comes | Treasurer/Director/Trustee Trustee or director, Officer | 1 | $0 |
| Ersel Kilburn | Director/Trustee Trustee or director | 1 | $0 |
| Roberta Cestare | Secretary/Director/Trustee Trustee or director, Officer | 1 | $0 |
| Dudley Foster | Director/Trustee Trustee or director | 1 | $0 |
| Murray Visser | Director/Trustee Trustee or director | 1 | $0 |
| Thomas Van Der Hout | Director/Trustee Trustee or director | 1 | $0 |
| Bede Cooray | Director/Trustee Trustee or director | 1 | $0 |
990 for the year ended June 30, 2024: 9 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Katherine Braden | President/Director/Trustee Trustee or director, Officer | 1 | $0 |
| Michael Indie | Vice President/Director/Trustee Trustee or director, Officer | 1 | $0 |
| Steven Comes | Treasurer/Director/Trustee Trustee or director, Officer | 1 | $0 |
| Ersel Kilburn | Director/Trustee Trustee or director | 1 | $0 |
| Roberta Cestare | Secretary/Director/Trustee Trustee or director, Officer | 1 | $0 |
| Dudley Foster | Director/Trustee Trustee or director | 1 | $0 |
| Murray Visser | Director/Trustee Trustee or director | 1 | $0 |
| Thomas Van Der Hout | Director/Trustee Trustee or director | 1 | $0 |
| Bede Cooray | Director/Trustee Trustee or director | 1 | $0 |
990 for the year ended June 30, 2023: 9 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Katherine Braden | President/Director/Trustee Trustee or director, Officer | 1 | $0 |
| Michael Indie | Vice President/Director/Trustee Trustee or director, Officer | 1 | $0 |
| Steven Comes | Treasurer/Director/Trustee Trustee or director, Officer | 1 | $0 |
| Ersel Kilburn | Director/Trustee Trustee or director | 1 | $0 |
| Roberta Cestare | Secretary/Director/Trustee Trustee or director, Officer | 1 | $0 |
| Dudley Foster | Director/Trustee Trustee or director | 1 | $0 |
| Murray Visser | Director/Trustee Trustee or director | 1 | $0 |
| Thomas Van Der Hout | Director/Trustee Trustee or director | 1 | $0 |
| Bede Cooray | Director/Trustee Trustee or director | 1 | $0 |
Address and contacts
- Address (IRS master file)
- PO BOX 122, KAILUA, HI 96734-0122
- Principal officer (990 for 2024)
- Steven Comes, 95-1027 Kuauli St Apt 96, Mililani, HI 96789
- Signed the 990
- Steven Comes, Treasurer
- Phone
- (808) 782-3200
- Return prepared by
- Morgan Accounting Services
Mission
To Grant Scholarship Funds
Program accomplishments
- Five students were awarded scholarships during fiscal year 2024/2025 attending Pacific College, University of Denver, Washington University of at St Louis, Emory University and University of Hawaii.Expenses $23,500 · grants $23,500
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 June, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | June 30, 2026 | November 16, 2026 | Not due yet |
| 2024 | June 30, 2025 | November 17, 2025 | 990 on file |
| 2023 | June 30, 2024 | November 15, 2024 | 990 on file |
IRS record
- EIN
- 99-0304856
- 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
- 1996
- Accounting year ends
- June
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Education (B82Z)
- Assets (IRS master file)
- $321,879
- Income (IRS master file)
- $150,490
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | June 2025 | $28,112 | $29,390 | $321,879 | IRS |
| 990 | June 2024 | $35,975 | $24,488 | $323,157 | IRS |
| 990 | June 2023 | $10,248 | $24,274 | $311,670 | XML |
| 990 | June 2022 | $13,499 | $20,844 | $325,696 | IRS |
| 990 | June 2021 | – | – | – | IRS |
| 990 | June 2020 | – | – | – | IRS |
| 990 | June 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 99-0304856).
Questions about WINDWARD ROTARY EDUCATION FOUNDATION
- What is the EIN of WINDWARD ROTARY EDUCATION FOUNDATION?
- The employer identification number (EIN) of WINDWARD ROTARY EDUCATION FOUNDATION is 99-0304856.
- Is WINDWARD ROTARY EDUCATION FOUNDATION tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1996.
- Are donations to WINDWARD ROTARY EDUCATION FOUNDATION tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does WINDWARD ROTARY EDUCATION FOUNDATION 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 WINDWARD ROTARY EDUCATION FOUNDATION due?
- The return for tax year 2025 (the year ending June 30, 2026) is due November 16, 2026. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did WINDWARD ROTARY EDUCATION FOUNDATION last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended June 2025.
- Who is the principal officer of WINDWARD ROTARY EDUCATION FOUNDATION?
- The 990 for the year ended June 30, 2025 names Steven Comes.
- Who are the officers and directors of WINDWARD ROTARY EDUCATION FOUNDATION?
- The 990 for the year ended June 30, 2025 lists 9 people; 0 received compensation from the organization.
- How much revenue does WINDWARD ROTARY EDUCATION FOUNDATION have?
- On its 990 for the year ended June 30, 2025 it reported revenue of $28,112, expenses of $29,390 and total assets of $321,879 at year end.
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