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Path People for Active Transportation Hawaii

EIN 99-0248675 · Kailua Kona, HI

Public records show a registered, tax-exempt organization in good standing.

LegitimacyPassesRegistration and standingFinancial healthWeak45 out of 100GovernanceStrong91 out of 100Impact evidenceDescribes programsHow well its results are evidenced

Points to look into

  • Only 49% of its spending went to programs.

These come from the organization's own tax return. There may be a good explanation; ask the charity.

What it says it does

TO PROMOTE TRAFFIC SAFETY EDUCATION, AND A SAFE ENVIRONMENT ON ROADWAYS AND TRAILS FOR RECREATION, FITNESS AND ALTERNATIVE OIL-FREE MODES OF TRANSPORTATION.

Income
$448,660
Spending
$499,321
Spent on programs
49%
Reserves
4.3 months of spending
Largest source of income
government grants, 61%
Employees
5
Volunteers
4

Source: Form 990 for the year ending December 31, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Financial health

Weak: 45 out of 100. Higher than 10% of charities in its peer group (public safety and disaster relief, $250k to $1m).

  • Reserves

    20 of 35

    Spendable reserves would cover 4.3 months of spending.

  • Debt

    16 of 20

    It owes 22% of what it owns.

  • Living within its means

    4 of 15

    Spending exceeded income by 11% of income.

  • Income trend

    5 of 15

    Income fell 11% on the year before.

  • Spending floor

    0 of 15

    49% of spending went to programs and raising each dollar of donations cost 1 cents.

Source: Form 990 for the year ending December 31, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Governance

Strong: 91 out of 100. Higher than 90% of charities in its peer group (public safety and disaster relief, $250k to $1m).

  • Independent board

    25 of 25

    9 of 9 voting board members are independent.

  • Conflict of interest policy

    15 of 15

    Has a written conflict of interest policy.

  • Whistleblower policy

    8 of 8

    Has a written whistleblower policy.

  • Record keeping policy

    7 of 7

    Has a written policy on keeping and destroying records.

  • Board minutes

    5 of 5

    Keeps minutes of board meetings.

  • Board sees the tax return

    10 of 10

    Gave the board a copy of this return before filing it.

  • Independent check of accounts

    6 of 15

    Its accounts were not audited or reviewed by an independent accountant.

  • No reported misuse

    10 of 10

    Reports no diversion of assets, excess benefits or loans to insiders.

Source: Form 990 for the year ending December 31, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Impact evidence

Describes programs. Its tax return describes what it does but we have found no measurable results in it.

Programs described in its return (3)
  1. $198,635 spent. 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 AREA
  2. $46,314 spent. 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 FITNESS
  3. Trail Building

Source: Form 990 for the year ending December 31, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Legitimacy checks

  1. Is it registered with the IRS? Passed.

    Listed in the IRS master file of tax-exempt organizations as a 501(c)(3) charitable organization.

    Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.

  2. Has the IRS revoked its tax-exempt status? Passed.

    Not on the IRS automatic revocation list.

    Source: Automatic revocation of exemption list, Internal Revenue Service, file dated November 6, 2026.

  3. Are donations tax-deductible? Passed.

    On the IRS list of organizations eligible to receive tax-deductible contributions.

    Source: Publication 78 data: organizations eligible for tax-deductible contributions, Internal Revenue Service, file dated October 13, 2026.

  4. Is it keeping up with its IRS filings? Passed.

    Most recent return on file covers the year ending December 2025.

    Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.

  5. How long has it been tax-exempt? Passed.

    Recognized by the IRS since April 1992.

    Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.

  6. Is it in good standing with state regulators? Passed.

    Not on California's list of charities barred from soliciting. Other states are not yet checked.

    Source: May Not Operate or Solicit for Charitable Purposes list, California Attorney General, Registry of Charities and Fundraisers, file dated November 4, 2026.

Ratings and checks are our reading of public records, using the published method. They are not a statement about anyone's honesty. If you work for this organization, you can send corrections or results, confirm you want gifts through Veridonate, or ask to be removed from giving.