Item B - Amended Return
“The Waimea Community Association received contributions in excess of $50,000 and should have filed the 990ez rather than the Form 990-N.”
Waimea Community Association
EIN 46-1494781 • 501(c)3 • Kamuela, HI
Pub. 78 Eligible990-N CoverageNTEE W24
Profile
See attached Articles of Incorporation as amended.
Siviq Scores
Scores are not available for this record yet.
Balance Sheet
Assets
$23,482
No earlier filing loaded for comparison.
Liabilities
-
No earlier filing loaded for comparison.
Net Assets
$23,482
No earlier filing loaded for comparison.
Operations
Revenue
$67,313
No earlier filing loaded for comparison.
Expenses
$49,638
No earlier filing loaded for comparison.
Net Income
$17,675
No earlier filing loaded for comparison.
Trend Graphs
Filings
Most recent year
2023 • Form 990EZDetailed filing. Detailed filing data is available for this year.
- Assets
- $23,482
- Liabilities
- -
- Net assets
- $23,482
- Revenue
- $67,313
- Expenses
- $49,638
- Net income
- $17,675
Latest Filing Detail
Jump To
Filing Snapshot
- Filing Period
- Jan 1, 2023 to Dec 31, 2023
- Signed
- Mar 26, 2025
- Return Version
- 2023v6.0
- Gross Receipts
- $67,313
Mission and Program Overview
Mission
See attached Articles of Incorporation as amended.
Program Services
| Description | Grants | Expenses |
|---|---|---|
| Annual Waimea Twilight Christmas Parade - This WCA program expenditure lessens the burdens of government County of Hawaii to produce and promote the Waimea Twilight Christmas Parade one of the two large processional events in the State of Hawaii for this season. This event draws an estimated 10,000 people from around the Island of Hawaii. It fosters a sense of belonging and community rooted in the diverse and unique culture of Waimea aka Kamuela. | $0 | $20,241 |
| August 8th Kohala Wildfires - This WCA program is an off-shoot and related to the Annual 1st Responders Mahalo Event which grew out of the response to wildfires that destroyed Lahaina Maui and also wildfires at the same time that occurred on the Island of Hawaii and destroyed hundreds of acres of pasture and conservation lands. Without the aid of the Big Islands 1st responders the simultaneously occurring wildfires on the Island of Hawaii would have continued out of control and affected the resort hotels and housing development along the Kohala coast. The WCA provided food and drink for the firefighters every day for a week while they fought fires and built firebreaks. | $0 | $13,996 |
| Annual 1st Responder Mahalo Event - This WCA program supports and thanks the County of Hawaiis response to emergencies by supporting the community of Waimeas 1st responders in an event with food and recognition awards for 1st responders and their families. | $0 | $10,489 |
Compensation and Service Providers
Employees
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| JAMES HUSTACE | President | PT | $0 | - | - |
| Mary Beth Lachak | Vice President | PT | $0 | - | - |
| VICTOR TOM | Treasurer | PT | $0 | - | - |
| NANCY CARR SMITH | Secretary | PT | $0 | - | - |
| PATRICIA COOK | Director | PT | $0 | - | - |
| DAVID GREENWELL | Director | PT | $0 | - | - |
| WHITNEY HARVEY | Director | PT | $0 | - | - |
| LANI OLSEN-CHONG | Director | PT | $0 | - | - |
| RILEY SMITH | Director | PT | $0 | - | - |
| CHRISTOPHER WONG | Director | PT | $0 | - | - |
Filing and Contact Details
Filer
- Filer Name
- Waimea Community Association
- EIN
- 46-1494781
- In Care Of
- % Victor Tom
- Address
- PO Box 2622, KAMUELA, HI 96743
Signing Officer
- Name
- Victor Tom
- Title
- Treasurer
- Signed
- 2025-03-26
Supplemental Narrative
Additional Explanations
Part I, line 10
“| Grants And Similar Amounts Paid:, Amount:| Program expenditures for program expenditures related to the Waimea Community Associations charitable purposes. See Schedule O for further details., $44726|”
Part V, line 33
“| Explanation:| Waimea Community Association "WCA" has expanded its charitable activities to assistance in the production and promotion of the annual Waimea Twilight Christmas Parade to lessen the burdens of government as described in Schedule O. WCA also expanded its charitable activities to include production of an annual event to thank and recognize the County of Hawaiis and Waimeas 1st responders in particular as described in Schedule O. Finally the WCA has expanded its charitable activities to include financial support to equip Waimeas 1st responders many of whom are volunteers not supported by government.|”
Part V, line 34
“| Explanation:| The Waimea Community Association expanded its charitable purposes under IRS Section 501c3 amending its Articles of Incorporation to include the following: 1 Lessen the burden on the County of Hawaii by providing community support and assistance to produce and promote the annual Waimea Twilight Christmas Parade which annually draws an estimated 10,000 participants 2 Support of the County of Hawaiis response to emergencies by its community of 1st responders many of whom are volunteers and 3 Sponsorship of events and town meetings to educate and build community awareness preparedness to emergencies.|”
Raw XML Appendix268 raw XML fields
This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.
| Path | # | Value |
|---|---|---|
| IRS990EZ/ActivitiesNotPreviouslyRptInd | 0 | true |
| IRS990EZ/AmendedReturnInd | 0 | X |
| IRS990EZ/BenefitsPaidToOrForMembersAmt | 0 | 0 |
| IRS990EZ/BooksInCareOfDetail/PersonNm | 0 | Victor Tom |
| IRS990EZ/BooksInCareOfDetail/PhoneNum | 0 | 8088876006 |
| IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | PO Box 2622 |
| IRS990EZ/BooksInCareOfDetail/USAddress/CityNm | 0 | KAMUELA |
| IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | HI |
| IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 96743 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt | 0 | 5807 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt | 0 | 23482 |
| IRS990EZ/ChgMadeToOrgnzngDocNotRptInd | 0 | true |
| IRS990EZ/ContributionsGiftsGrantsEtcAmt | 0 | 66283 |
| IRS990EZ/CostOfGoodsSoldAmt | 0 | 0 |
| IRS990EZ/CostOrOtherBasisExpenseSaleAmt | 0 | 0 |
| IRS990EZ/DirectIndirectPltclExpendAmt | 0 | 0 |
| IRS990EZ/DonorAdvisedFndsInd | 0 | false |
| IRS990EZ/EngagedInExcessBenefitTransInd | 0 | false |
| IRS990EZ/ExcessOrDeficitForYearAmt | 0 | 17675 |
| IRS990EZ/FeesAndOtherPymtToIndCntrctAmt | 0 | 973 |
| IRS990EZ/ForeignFinancialAccountInd | 0 | false |
| IRS990EZ/ForeignOfficeInd | 0 | false |
| IRS990EZ/Form1120PolFiledInd | 0 | false |
| IRS990EZ/Form990TotalAssetsGrp/BOYAmt | 0 | 5807 |
| IRS990EZ/Form990TotalAssetsGrp/EOYAmt | 0 | 23482 |
| IRS990EZ/FundraisingGrossIncomeAmt | 0 | 0 |
| IRS990EZ/GainOrLossFromSaleOfAssetsAmt | 0 | 0 |
| IRS990EZ/GamingGrossIncomeAmt | 0 | 0 |
| IRS990EZ/GrantsAndSimilarAmountsPaidAmt | 0 | 44726 |
| IRS990EZ/GrossProfitLossSlsOfInvntryAmt | 0 | 0 |
| IRS990EZ/GrossReceiptsAmt | 0 | 67313 |
| IRS990EZ/GrossSalesOfInventoryAmt | 0 | 0 |
| IRS990EZ/InfoInScheduleOPartIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartVInd | 0 | X |
| IRS990EZ/InvestmentIncomeAmt | 0 | 0 |
| IRS990EZ/LandAndBuildingsGrp/BOYAmt | 0 | 0 |
| IRS990EZ/LandAndBuildingsGrp/EOYAmt | 0 | 0 |
| IRS990EZ/LobbyingActivitiesInd | 0 | false |
| IRS990EZ/MadeLoansToFromOfficersInd | 0 | false |
| IRS990EZ/MembershipDuesAmt | 0 | 1030 |
| IRS990EZ/MethodOfAccountingCashInd | 0 | X |
| IRS990EZ/NetAssetsOrFundBalancesBOYAmt | 0 | 5807 |
| IRS990EZ/NetAssetsOrFundBalancesEOYAmt | 0 | 23482 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt | 0 | 5807 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt | 0 | 23482 |
| IRS990EZ/OccupancyRentUtltsAndMaintAmt | 0 | 1200 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 0 | 10 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 1 | 5 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 2 | 5 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 3 | 5 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 4 | 5 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 5 | 5 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 6 | 5 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 7 | 5 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 8 | 5 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 9 | 5 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 0 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 1 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 2 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 3 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 4 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 5 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 6 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 7 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 8 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 9 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 0 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 1 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 2 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 3 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 4 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 5 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 6 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 7 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 8 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 9 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 0 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 1 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 2 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 3 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 4 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 5 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 6 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 7 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 8 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 9 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 0 | JAMES HUSTACE |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 1 | Mary Beth Lachak |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 2 | VICTOR TOM |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 3 | NANCY CARR SMITH |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 4 | PATRICIA COOK |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 5 | DAVID GREENWELL |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 6 | WHITNEY HARVEY |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 7 | LANI OLSEN-CHONG |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 8 | RILEY SMITH |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 9 | CHRISTOPHER WONG |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 0 | PRESIDENT |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 1 | VICE PRESIDENT |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 2 | TREASURER |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 3 | SECRETARY |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 4 | DIRECTOR |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 5 | DIRECTOR |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 6 | DIRECTOR |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 7 | DIRECTOR |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 8 | DIRECTOR |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 9 | DIRECTOR |
| IRS990EZ/OperateHospitalInd | 0 | false |
| IRS990EZ/Organization501c3Ind | 0 | X |
| IRS990EZ/OrganizationDissolvedEtcInd | 0 | false |
| IRS990EZ/OrganizationHadUBIInd | 0 | false |
| IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt | 0 | NONE |
| IRS990EZ/PartVIOfCompOfHghstPdEmplTxt | 0 | NONE |
| IRS990EZ/PoliticalCampaignActyInd | 0 | false |
| IRS990EZ/PrimaryExemptPurposeTxt | 0 | See attached Articles of Incorporation as amended. |
| IRS990EZ/PrintingPublicationsPostageAmt | 0 | 2739 |
| IRS990EZ/ProgramServiceRevenueAmt | 0 | 0 |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt | 0 | Annual Waimea Twilight Christmas Parade - This WCA program expenditure lessens the burdens of government County of Hawaii to produce and promote the Waimea Twilight Christmas Parade one of the two large processional events in the State of Hawaii for this season. This event draws an estimated 10,000 people from around the Island of Hawaii. It fosters a sense of belonging and community rooted in the diverse and unique culture of Waimea aka Kamuela. |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt | 1 | Annual 1st Responder Mahalo Event - This WCA program supports and thanks the County of Hawaiis response to emergencies by supporting the community of Waimeas 1st responders in an event with food and recognition awards for 1st responders and their families. |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt | 2 | August 8th Kohala Wildfires - This WCA program is an off-shoot and related to the Annual 1st Responders Mahalo Event which grew out of the response to wildfires that destroyed Lahaina Maui and also wildfires at the same time that occurred on the Island of Hawaii and destroyed hundreds of acres of pasture and conservation lands. Without the aid of the Big Islands 1st responders the simultaneously occurring wildfires on the Island of Hawaii would have continued out of control and affected the resort hotels and housing development along the Kohala coast. The WCA provided food and drink for the firefighters every day for a week while they fought fires and built firebreaks. |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/GrantsAndAllocationsAmt | 0 | 0 |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/GrantsAndAllocationsAmt | 1 | 0 |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/GrantsAndAllocationsAmt | 2 | 0 |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt | 0 | 20241 |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt | 1 | 10489 |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt | 2 | 13996 |
| IRS990EZ/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990EZ/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990EZ/SalariesOtherCompEmplBnftAmt | 0 | 0 |
| IRS990EZ/SaleOfAssetsGrossAmt | 0 | 0 |
| IRS990EZ/ScheduleBNotRequiredInd | 0 | X |
| IRS990EZ/SchoolOperatingInd | 0 | false |
| IRS990EZ/SpecialEventsDirectExpensesAmt | 0 | 0 |
| IRS990EZ/SpecialEventsNetIncomeLossAmt | 0 | 0 |
| IRS990EZ/StatesWhereCopyOfReturnIsFldCd | 0 | HI |
| IRS990EZ/SubjectToProxyTaxInd | 0 | false |
| IRS990EZ/TanningServicesProvidedInd | 0 | false |
| IRS990EZ/TotalExpensesAmt | 0 | 49638 |
| IRS990EZ/TotalProgramServiceExpensesAmt | 0 | 44726 |
| IRS990EZ/TotalRevenueAmt | 0 | 67313 |
| IRS990EZ/TransactionWithControlEntInd | 0 | false |
| IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd | 0 | false |
| IRS990EZ/TypeOfOrganizationCorpInd | 0 | X |
| IRS990EZ/WebsiteAddressTxt | 0 | www.waimeatown.org |
| IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/CurrentTaxYearAmt | 0 | 0 |
| IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/CurrentTaxYearMinus1YearAmt | 0 | 0 |
| IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/CurrentTaxYearMinus2YearsAmt | 0 | 0 |
| IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/CurrentTaxYearMinus3YearsAmt | 0 | 0 |
| IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/CurrentTaxYearMinus4YearsAmt | 0 | 0 |
| IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt | 0 | Not Applicable. The Waimea Community Association reports NONE for all of the line items in Part III of Schedule A requiring further explanation in Part VI. |
| IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc | 0 | Part III General |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt | 0 | 67313 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt | 0 | 26100 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt | 0 | 12354 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt | 0 | 6368 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt | 0 | 5524 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt | 0 | 117659 |
| IRS990ScheduleA/GovtFurnSrvcFcltsVl509Grp/CurrentTaxYearAmt | 0 | 0 |
| IRS990ScheduleA/GovtFurnSrvcFcltsVl509Grp/CurrentTaxYearMinus1YearAmt | 0 | 0 |
| IRS990ScheduleA/GovtFurnSrvcFcltsVl509Grp/CurrentTaxYearMinus2YearsAmt | 0 | 0 |
| IRS990ScheduleA/GovtFurnSrvcFcltsVl509Grp/CurrentTaxYearMinus3YearsAmt | 0 | 0 |
| IRS990ScheduleA/GovtFurnSrvcFcltsVl509Grp/CurrentTaxYearMinus4YearsAmt | 0 | 0 |
| IRS990ScheduleA/GovtFurnSrvcFcltsVl509Grp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt | 0 | 0 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt | 0 | 0 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt | 0 | 0 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt | 0 | 0 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt | 0 | 0 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt | 0 | 0 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt | 0 | 0 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt | 0 | 0 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt | 0 | 0 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt | 0 | 0 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearAmt | 0 | 0 |
| IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearMinus1YearAmt | 0 | 0 |
| IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearMinus2YearsAmt | 0 | 0 |
| IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearMinus3YearsAmt | 0 | 0 |
| IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearMinus4YearsAmt | 0 | 0 |
| IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt | 0 | 0 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt | 0 | 0 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt | 0 | 0 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt | 0 | 0 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt | 0 | 0 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/InvestmentIncomeCYPct | 0 | 0 |
| IRS990ScheduleA/InvestmentIncomePYPct | 0 | 0.00 |
| IRS990ScheduleA/NetIncomeFromOtherUBIGrp/CurrentTaxYearAmt | 0 | 0 |
| IRS990ScheduleA/NetIncomeFromOtherUBIGrp/CurrentTaxYearMinus1YearAmt | 0 | 0 |
| IRS990ScheduleA/NetIncomeFromOtherUBIGrp/CurrentTaxYearMinus2YearsAmt | 0 | 0 |
| IRS990ScheduleA/NetIncomeFromOtherUBIGrp/CurrentTaxYearMinus3YearsAmt | 0 | 0 |
| IRS990ScheduleA/NetIncomeFromOtherUBIGrp/CurrentTaxYearMinus4YearsAmt | 0 | 0 |
| IRS990ScheduleA/NetIncomeFromOtherUBIGrp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearAmt | 0 | 0 |
| IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus1YearAmt | 0 | 0 |
| IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus2YearsAmt | 0 | 0 |
| IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus3YearsAmt | 0 | 0 |
| IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus4YearsAmt | 0 | 0 |
| IRS990ScheduleA/OtherIncome509Grp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/Post1975UBTIGrp/CurrentTaxYearAmt | 0 | 0 |
| IRS990ScheduleA/Post1975UBTIGrp/CurrentTaxYearMinus1YearAmt | 0 | 0 |
| IRS990ScheduleA/Post1975UBTIGrp/CurrentTaxYearMinus2YearsAmt | 0 | 0 |
| IRS990ScheduleA/Post1975UBTIGrp/CurrentTaxYearMinus3YearsAmt | 0 | 0 |
| IRS990ScheduleA/Post1975UBTIGrp/CurrentTaxYearMinus4YearsAmt | 0 | 0 |
| IRS990ScheduleA/Post1975UBTIGrp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/PubliclySupportedOrg509a2Ind | 0 | X |
| IRS990ScheduleA/PublicSupportCY509Pct | 0 | 1 |
| IRS990ScheduleA/PublicSupportPY509Pct | 0 | 1 |
| IRS990ScheduleA/PublicSupportTotal509Amt | 0 | 117659 |
| IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearAmt | 0 | 0 |
| IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus1YearAmt | 0 | 0 |
| IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus2YearsAmt | 0 | 0 |
| IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus3YearsAmt | 0 | 0 |
| IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus4YearsAmt | 0 | 0 |
| IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/SubstantialContributorsAmtGrp/CurrentTaxYearAmt | 0 | 0 |
| IRS990ScheduleA/SubstantialContributorsAmtGrp/CurrentTaxYearMinus1YearAmt | 0 | 0 |
| IRS990ScheduleA/SubstantialContributorsAmtGrp/CurrentTaxYearMinus2YearsAmt | 0 | 0 |
| IRS990ScheduleA/SubstantialContributorsAmtGrp/CurrentTaxYearMinus3YearsAmt | 0 | 0 |
| IRS990ScheduleA/SubstantialContributorsAmtGrp/CurrentTaxYearMinus4YearsAmt | 0 | 0 |
| IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft509Grp/CurrentTaxYearAmt | 0 | 0 |
| IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft509Grp/CurrentTaxYearMinus1YearAmt | 0 | 0 |
| IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft509Grp/CurrentTaxYearMinus2YearsAmt | 0 | 0 |
| IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft509Grp/CurrentTaxYearMinus3YearsAmt | 0 | 0 |
| IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft509Grp/CurrentTaxYearMinus4YearsAmt | 0 | 0 |
| IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft509Grp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind | 0 | X |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt | 0 | 67313 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt | 0 | 26100 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt | 0 | 12354 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt | 0 | 6368 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt | 0 | 5524 |
| IRS990ScheduleA/Total509Grp/TotalAmt | 0 | 117659 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt | 0 | 67313 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt | 0 | 26100 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt | 0 | 12354 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt | 0 | 6368 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt | 0 | 5524 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt | 0 | 117659 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | The Waimea Community Association received contributions in excess of $50,000 and should have filed the 990ez rather than the Form 990-N. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | | Grants And Similar Amounts Paid:, Amount:| Program expenditures for program expenditures related to the Waimea Community Associations charitable purposes. See Schedule O for further details., $44726| |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | | Explanation:| Waimea Community Association "WCA" has expanded its charitable activities to assistance in the production and promotion of the annual Waimea Twilight Christmas Parade to lessen the burdens of government as described in Schedule O. WCA also expanded its charitable activities to include production of an annual event to thank and recognize the County of Hawaiis and Waimeas 1st responders in particular as described in Schedule O. Finally the WCA has expanded its charitable activities to include financial support to equip Waimeas 1st responders many of whom are volunteers not supported by government.| |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | | Explanation:| The Waimea Community Association expanded its charitable purposes under IRS Section 501c3 amending its Articles of Incorporation to include the following: 1 Lessen the burden on the County of Hawaii by providing community support and assistance to produce and promote the annual Waimea Twilight Christmas Parade which annually draws an estimated 10,000 participants 2 Support of the County of Hawaiis response to emergencies by its community of 1st responders many of whom are volunteers and 3 Sponsorship of events and town meetings to educate and build community awareness preparedness to emergencies.| |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Item B - Amended Return |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | Part I, line 10 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | Part V, line 33 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | Part V, line 34 |
| ReturnHeader/BuildTS | 0 | 2025-03-06 01:10:19Z |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | VICTOR TOM |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | TREASURER |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2025-03-26 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | Waimea Community Association |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | WAIM |
| ReturnHeader/Filer/EIN | 0 | 461494781 |
| ReturnHeader/Filer/ForeignPhoneNum | 0 | 8088876006 |
| ReturnHeader/Filer/InCareOfNm | 0 | % Victor Tom |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | PO Box 2622 |
| ReturnHeader/Filer/USAddress/CityNm | 0 | KAMUELA |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | HI |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 96743 |
| ReturnHeader/ReturnTs | 0 | 2025-03-25T15:54:30-04:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990EZ |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2023-01-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2023-12-31 |
| ReturnHeader/TaxYr | 0 | 2023 |
Document Assets
No mirrored PDF or thumbnail assets are attached yet.