The Outdoor Circle

Nonprofit profile at a glance

EIN
990085044
IRS 990 coverage
2009–2024
Forms available
Form 990 2024
Location
Honolulu, HI, USA
Phone
8085930300
Rating
82
Verdict
STRONG
Rating confidence
Moderate
Sector
Environmental Education and Outdoor Survival Programs

Official website

Reported finances

Revenue
$340,696
Expenses
$676,283
Assets
$1,827,712
Liabilities
$5,311

Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.

Leadership & pay

12 people listed

Executive titles in this filing

  • DIANE HARDING (PRESIDENT)
  • MAUREEN MURPHY (VICE PRESIDENT)
  • WINSTON WELCH (EXECUTIVE DIRECTOR)

Highest reported compensation

  • WINSTON WELCH (EXECUTIVE DIRECTOR): $136,048 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

The outdoor circle is a statewide environmental non-profit that works with branches throughout the hawaiian islands to protect Hawaii's unique natural and scenic beauty for future generations through community improvement projects, public education and advocacy to protect view planes, maintain a billboard free environment, and counter visual blight. It promotoes policies of planting and protecting trees, promoting and protecting green spaces, and advocating for programs protecting and policies for a more beautiful environment on a variety of issues facing the state.

What it reported doing in 2024

Sponsor programs to promote Hawaii's urban forest by planting and protecting trees, beautifying parks and public lands and landscaping bike paths. In addition, the organization educates the public on issues affecting the scenic environment including protecting view planes, maintaining a billboard-free environment, working toward underground wiring, reviewing proposed development projects and educating children and adults about environmental issues facing future generations.

Operating model

Revenue model
Donor-supported. 71% of the money available for current operations came from contributions and gifts.
Distribution model
Direct operator. The filing allocates 99% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.

The verdict

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Fundraising costs are high for each dollar raised and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 78
  • Transparency & Controls: 94
  • Accountability: 84
  • Sustainability: 29
  • Growth: 80

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 65.4%; rating input score 65
  • Fundraising efficiency: $2.16 raised per $1 spent on fundraising; rating input score 10; 10th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 64th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 100%; rating input score 100; 80th percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
  • Governance controls: 5 of 8 controls in place; rating input score 62
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Pass
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -98.5%; rating input score 2; 2nd percentile among comparable filings
  • Total-asset coverage ratio: 2.7; rating input score 66; 66th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 53; 53rd percentile among comparable filings
  • Officer compensation ratio: 20.1%; rating input score 19; 19th percentile among comparable filings

Growth

  • Program expense growth: 2.4% per year; rating input score 100; 41st percentile among comparable filings
  • Revenue growth: 0.3% per year; rating input score 100; 25th percentile among comparable filings
  • Asset growth: -0.5% per year; rating input score 0; 23rd percentile among comparable filings

Details

  • Where the money goes: 100% of revenue deployed · 65.4% of spending went to programs
  • Governance: 11 of 11 board members independent · 5 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $442K in reported program spending
  • Leadership: top reported pay $136K · 12 people listed
  • Consistency: 32 of 32 current checks pass
  • Schedules: 6 filed schedules · includes major donors and grants
  • Filing history: 16 filing years from 2009 to 2024
  • Contacts: How to reach this organization
  • Money network: 2 filed money-flow records
  • Related organizations: 1 filed related-organization link
  • Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
  • People: Everyone the filings name, and which of them the filings identify by more than a name.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • High — Financial Efficiency: Fundraising efficiency scored 10/100.
  • Review — Accountability: Governance controls: 2 of 7 not reported.
  • High — Sustainability: Operating margin scored 2/100.
  • High — Growth: Asset growth scored 0/100.
  • High — Sustainability: Officer compensation ratio scored 19/100.
  • Review — Sustainability: Liabilities to assets ratio scored 53/100.