Civic Intelligence

Waipahu Community Association

EIN 99-0093258 • 501(c)3 • Waipahu, HI

Profile

Provide leadership in strengthening waipahu's capacity to create and pursue, through public and private resources, community-based development opportunities; to support activities that enhance and support the economic, social, and cultural vitality and image of waipahu, and to ensure that waipahu will be an attractive place to live, work, visit and do business.

94-340 Waipahu Depot St 201Waipahu, HI 96797

www.wcawaipahu.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

56th percentile

0.10x

Higher debt load relative to assets than 56% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

87th percentile

0.85x

Higher debt load relative to revenue than 87% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Net Margin

34th percentile

-1.8%

Higher net margin than 34% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

48th percentile

$50,000

Higher top officer pay than 48% of similar nonprofits.

Top officer pay equals 12.1% of source-year revenue.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Asset Growth

33rd percentile

-1.7%

Faster asset growth than 33% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

12th percentile

-27%

Faster revenue growth than 12% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Assets

Down

$3,491,396

Down $60,867 (-1.7%) from 2023

Liabilities

Down

$349,231

Down $53,428 (-13%) from 2023

Net Assets

Down

$3,142,165

Down $7,439 (-0.2%) from 2023

Revenue

Down

$411,945

Down $151,906 (-27%) from 2023

Expenses

Down

$419,384

Down $134,118 (-24%) from 2023

Net Income

Down

-$7,439

Down $17,788 (-172%) from 2023

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$6.0M$4.0M$2.0M$0Assets 2010: $3,988,741Liabilities 2010: $762,747Net Assets 2010: $3,225,9942010Assets 2011: $3,906,397Liabilities 2011: $736,432Net Assets 2011: $3,169,9652011Assets 2012: $4,083,425Liabilities 2012: $804,387Net Assets 2012: $3,279,0382012Assets 2013: $4,319,672Liabilities 2013: $946,080Net Assets 2013: $3,373,5922013Assets 2014: $4,120,166Liabilities 2014: $783,417Net Assets 2014: $3,336,7492014Assets 2015: $4,056,929Liabilities 2015: $689,680Net Assets 2015: $3,367,2492015Assets 2016: $4,033,766Liabilities 2016: $749,639Net Assets 2016: $3,284,1272016Assets 2017: $3,949,490Liabilities 2017: $688,569Net Assets 2017: $3,260,9212017Assets 2018: $3,855,102Liabilities 2018: $607,663Net Assets 2018: $3,247,4392018Assets 2019: $3,785,855Liabilities 2019: $561,576Net Assets 2019: $3,224,2792019Assets 2020: $3,915,710Liabilities 2020: $709,574Net Assets 2020: $3,206,1362020Assets 2021: $3,854,638Liabilities 2021: $666,287Net Assets 2021: $3,188,3512021Assets 2022: $3,761,691Liabilities 2022: $622,435Net Assets 2022: $3,139,2562022Assets 2023: $3,552,263Liabilities 2023: $402,659Net Assets 2023: $3,149,6042023Assets 2024: $3,491,396Liabilities 2024: $349,231Net Assets 2024: $3,142,1652024

Highlighted filing

2024

Assets$3,491,396
Liabilities$349,231
Net Assets$3,142,165

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$1.0M$500K$0-$500KExpenses 2010: $720,0972010Expenses 2011: $756,8692011Expenses 2012: $382,3282012Revenue 2013: $414,198Expenses 2013: $319,644Net Income 2013: $94,5542013Revenue 2014: $329,743Expenses 2014: $366,586Net Income 2014: -$36,8432014Revenue 2015: $370,788Expenses 2015: $340,288Net Income 2015: $30,5002015Revenue 2016: $284,967Expenses 2016: $368,089Net Income 2016: -$83,1222016Revenue 2017: $344,429Expenses 2017: $367,635Net Income 2017: -$23,2062017Revenue 2018: $327,908Expenses 2018: $341,390Net Income 2018: -$13,4822018Revenue 2019: $359,784Expenses 2019: $382,944Net Income 2019: -$23,1602019Revenue 2020: $340,453Expenses 2020: $358,596Net Income 2020: -$18,1432020Revenue 2021: $466,166Expenses 2021: $483,951Net Income 2021: -$17,7852021Revenue 2022: $577,543Expenses 2022: $620,868Net Income 2022: -$43,3252022Revenue 2023: $563,851Expenses 2023: $553,502Net Income 2023: $10,3492023Revenue 2024: $411,945Expenses 2024: $419,384Net Income 2024: -$7,4392024

Highlighted filing

2024

Revenue$411,945
Expenses$419,384
Net Income-$7,439

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.49$0.35$3.14$0.41$0.42$0.01
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.55$0.40$3.15$0.56$0.55$0.01
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.76$0.62$3.14$0.58$0.62$0.04
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.85$0.67$3.19$0.47$0.48$0.02
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.92$0.71$3.21$0.34$0.36$0.02
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.79$0.56$3.22$0.36$0.38$0.02
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.86$0.61$3.25$0.33$0.34$0.01
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.95$0.69$3.26$0.34$0.37$0.02
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.03$0.75$3.28$0.28$0.37$0.08
2015Detailed filing. Detailed filing data is available for this year.$4.06$0.69$3.37$0.37$0.34$0.03
2014Detailed filing. Detailed filing data is available for this year.$4.12$0.78$3.34$0.33$0.37$0.04
2013Detailed filing. Detailed filing data is available for this year.$4.32$0.95$3.37$0.41$0.32$0.09
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.08$0.80$3.28$0.38
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.91$0.74$3.17$0.76
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.99$0.76$3.23$0.72
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Jun 18, 2025
Return Version
2024v5.1
Gross Receipts
$1,128,134
Mission and Program Overview

Mission

Provide leadership in strengthening waipahu's capacity to create and pursue, through public and private resources, community-based development opportunities; to support activities that enhance and support the economic, social, and cultural vitality and image of waipahu, and to ensure that waipahu will be an attractive place to live, work, visit and do business.

Provide leadership in strengthening waipahus capacity to create and pursue, through public and private resources, community-based development opportunities; to support activities that enhance and support the economic, social, and cultural vitality and image of waipahu, and to ensure that waipahu will be an attractive place to live, work, visit and do business.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$3,195,894$3,103,442▼ $92,452
Cash and Non-Interest-Bearing Accounts$122,783$189,622▲ $66,839
Accounts Receivable$161,804$134,180▼ $27,624
Prepaid Expenses and Deferred Charges$49,515$36,026▼ $13,489
Savings and Temporary Cash Investments$17,267$23,126▲ $5,859
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Total Assets$3,552,263$3,491,396▼ $60,867
Other Assets Total$5,000$5,000→ $0
Liabilities
Unsecured Notes Loans Payable$142,958$139,161▼ $3,797
Mortgage Notes Payable Secured by Investment Property$152,998$85,096▼ $67,902
Other Liabilities$70,350$84,372▲ $14,022
Accounts Payable and Accrued Expenses$36,353$40,602▲ $4,249
Total Liabilities$402,659$349,231▼ $53,428
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$3,132,153$3,092,083▼ $40,070
Net Assets With Donor Restrictions$17,451$50,082▲ $32,631
Total Net Assets Fund Balance$3,149,604$3,142,165▼ $7,439
Total Liabilities and Net Assets / Fund Balance$3,552,263$3,491,396▼ $60,867

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$1,314,472$958,884$2,273,356
Land$1,688,665-$1,688,665
Equipment$62,610$434,226$496,836
Leasehold Improvements$37,695$285,648$323,343
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Henry AquinoExecutive DirectorPT$50,000$50,000

Board Members and Trustees

NameTitle
Wayne OgasawaraPresident
Bryan AgbayaniDirector
Susan MonizDirector
Walter OsakodaDirector
Hercules HuihuiSecretary
Paul KikuchiVP, Finance
Rick StackVP, Governance
Revenue and Support

Revenue Composition

Contributions and Grants
$165,772
Program Service Revenue
$3,425
Investment Income
$17
Other Revenue
$242,731
All Other Contributions
$152,019
Change in Net Assets
$-7,439

Audited Revenue Reconciliation

Revenue per Audited Statements
$411,945
Total Revenue per Audited Statements
$411,945
Total Revenue per Form 990
$411,945
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$313,363
Salaries, Compensation, and Employee Benefits$106,021
Total Fundraising Expense$32,651
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Depreciation Depletion$90,271$2,180-$92,451
Current Officers, Directors, Trustees, and Key Employees$19,800$14,801$15,399$50,000
Fees for Services Management$44,178--$44,178
Other Salaries and Wages$16,100$12,034$12,520$40,654
Fees for Services Other-$25,930-$25,930
All Other Expenses$11,526$13,411-$24,937
Fees for Services Accounting-$17,105-$17,105
Insurance-$16,834-$16,834
Interest$11,940$1,774-$13,714
Other Expenses$7,307$2,217-$9,524
Payroll Taxes$3,618$2,704$2,813$9,135
Advertising$3,083$5,135-$8,218
Other Employee Benefits$2,468$1,845$1,919$6,232
Information Technology-$2,678-$2,678
Occupancy$2,537--$2,537
Travel-$1,210-$1,210
Fees for Services Legal-$233-$233
Total Functional Expenses$250,267$136,466$32,651$419,384

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$419,384
Total Expenses per Audited Statements$419,384
Total Expenses per Form 990$419,384
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$40,120
Fundraising Gross Income$24,964
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Golf Tournament$24,964$24,964$40,120$-15,156
Total Events$24,964$24,964$40,120$-15,156
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Tenant Security Deposits$84,372
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
No
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
Yes
Management duties delegated
Yes

Governance Explanations

Form 990, Part VI, Section A, Line 3

Waipahu community association (wca)contracts with alette and associates (cpm) for the commercial property management of the waipahu festival marketplace (wfmp). Alette and associates is responsible for the leasing of the spaces and daily operations of wfmp. Cpm has control of the bank account and tenant deposits of wfmp and all of wfmps payables are processed by the cpm. Cpm provides financial statements to wca on a monthly basis.alette and associates does the hiring, firing and supervision of the marketplace employees, which are either the cpms employees or contracted by her company. The cpm creates the wfmp annual budget, which is submitted to the wca management and board of directors for approval.waipahu community association made a property management change from alette & associates to property profiles inc. Effective november 1, 2021.

Form 990, Part VI, Section B, Line 11B

Form 990 is reviewed by the board of directors. It is then signed by board president or by a designated appointee by the board president.

Form 990, Part VI, Section B, Line 12C

The organization complies with policy regularly. Any potential conflicts are discussed with the executive director and if needed, board discussion and further action.

Form 990, Part VI, Section B, Line 15A

Board of directors executive or selected committee reviews applicants and salaries and makes recommendations to board of directors for rev

Form 990, Part VI, Section C, Line 19

The above items are made available to the public upon request.

Filing and Contact Details

Filer

Filer Name
Waipahu Community Association
EIN
99-0093258
Phone
8086776939
Address
94-340 WAIPAHU DEPOT ST 201, WAIPAHU, HI 96797

Signing Officer

Name
Wayne Ogasawara
Title
President
Signed
2025-06-18
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Wayne Ogasawara
Formed
2000
Legal Domicile
Hi
Voting Board Members
7
Independent Board Members
7
Employees
3
Volunteers
125

Preparer

Firm
Linked Accounting LLP
Address
612 N Kays Dr Ste 150, Kaysville, UT 84037
Preparer
Brian E Van Camp CPA Mtax
Phone
3852622310
Supplemental Narrative

Financial Statement Notes

Part X : FIN48 Footnote

Wca adopted the provisions of asc 740, income taxes, on january 1, 2009. As required by the uncertain tax position guidance in asc 740, wca recognizes the financial statement benefit of a tax position only after determining that the relevant tax authority would more likely than not sustain the position after an audit. At the adoption date, wca applied the uncertain tax position guidance in asc 740 to all tax positions for which the statute of limitations has remained open. As a result of the implementation of the uncertain tax position guidance in asc 740, wca has not recognized additional liability for unrecognized tax benefits nor any interest and penalties as of december 31, 2023. Management does not anticipate that this will change significantly in the next twelve months.wca files income tax returns in the u. S. Federal jurisdiction. Tax regulations within each jurisdiction are subject to interpretation of the related tax laws and regulations and require significant judgment to apply. With few exceptions, wca is no longer subject to u.s. Federal income tax examinations by tax authorities for years before 2020.

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IRS990/Form990PartVIISectionAGrp/PersonNm4RICK STACK
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IRS990/Form990PartVIISectionAGrp/TitleTxt0Executive Dir.
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IRS990/Form990PartVIISectionAGrp/TitleTxt2Director
IRS990/Form990PartVIISectionAGrp/TitleTxt3Director
IRS990/Form990PartVIISectionAGrp/TitleTxt4VP, GOVERNANCE
IRS990/Form990PartVIISectionAGrp/TitleTxt5Director
IRS990/Form990PartVIISectionAGrp/TitleTxt6Secretary
IRS990/Form990PartVIISectionAGrp/TitleTxt7VP, Finance
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IRS990/MissionDesc0PROVIDE LEADERSHIP IN STRENGTHENING WAIPAHUS CAPACITY TO CREATE AND PURSUE, THROUGH PUBLIC AND PRIVATE RESOURCES, COMMUNITY-BASED DEVELOPMENT OPPORTUNITIES; TO SUPPORT ACTIVITIES THAT ENHANCE AND SUPPORT THE ECONOMIC, SOCIAL, AND CULTURAL VITALITY AND IMAGE OF WAIPAHU, AND TO ENSURE THAT WAIPAHU WILL BE AN ATTRACTIVE PLACE TO LIVE, WORK, VISIT AND DO BUSINESS.
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IRS990/OtherExpensesGrp/Desc3REPAIRS AND MAINTENANCE
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IRS990/ProgSrvcAccomActy2Grp/Desc0IN ADDITION, WCA HAS A COMMUNITY RESOURCE AND TECHNOLOGY CENTER LOCATED IN ITS OFFICE SPACE TO PROVIDE MICRO-ENTERPRISE CLASSES, EDUCATIONAL AND EMPLOYMENT SKILLS WORKSHOPS, AND ACCESS TO TECHNOLOGICAL DEVICES SUCH AS TABLETS, LAPTOPS, COPIERS, FAX AND INTERNET ACCESS FOR SMALL BUSINESS OWNERS AND MEMBERS OF THE GENERAL PUBLIC INCLUDING SCHOOL-AGED STUDENTS. THIS PROGRAM HAS A SATELLITE CENTER IN THE PUPU AREA TO SERVE PRIMARY AND SECONDARY SCHOOL STUDENTS, FAMILIES AND ADULTS. THE PUPU AREA IS A LOW-INCOME AREA IN WAIPAHU WITH A PREDOMINANT MIGRANT POPULATION KNOWN IN THE PAST TO HAVE CRIMINAL ACTIVITY AND OTHER RELATED SOCIO-ECONOMIC ISSUES. BOTH CENTERS PROVIDE SUPPORT AND SERVICES TO OVER 2,000 PEOPLE ANNUALLY.
IRS990/ProgSrvcAccomActy3Grp/Desc0FURTHER, WCA ESTABLISHED THE HEAL PROJECT IN 2016 THROUGH BEAUTIFICATION PROJECTS AND TROLLEY RIDES TO HELP LOCAL BUSINESSES, ENHANCE COMMUNITY SPIRIT, ATTRACT PEOPLE AND NEW CLIENTELE TO WAIPAHU AND PERPETUATE THE COMMUNITYS RICH HISTORY THROUGH DIALOGUE AND LEARNING OPPORTUNITIES. THIS PROGRAM WORKS CLOSELY WITH OTHER AREA ORGANIZATIONS SUCH AS NON-PROFIT ORGANIZATIONS, SCHOOLS, CIVIC CLUBS, BUSINESSES AND COMMUNITY VOLUNTEERS. IN ADDITION, WCA PARTICIPATES IN NUMEROUS COMMUNITY EVENTS SUCH AS THE WAIPAHU FAMILY FUN DAY, AREA SCHOOL ACTIVITIES, CHRISTMAS PARADE, HEALTH PROGRAMS AND OTHERS.FURTHERMORE, WCA HELD THREE COMMUNITY BEAUTIFICATION PROJECTS TO KEEP WAIPAHU NEIGHBORHOODS AND ASSETS LIKE THE HAWAII PLANTATION VILLAGE CLEAN AND VIBRANT.
IRS990/ProgSrvcAccomActyOtherGrp/Desc0FURTHER, WCA HELD TWO FOOD DISTRIBUTIONS IN 2024. IN JUNE 2024, WCA WITH ITS DONORS AND SPONSORS, PROVIDED FOOD UNITS FOR NEARLY 300 SENIORS LIVING IN PUBLIC HOUSING AT HALE KAMALU AND HALE HOOLULU IN WAIPAHU. IN DECEMBER 2024, A COMMUNITY FOOD DISTRIBUTION WAS HELD AT WAIPAHU INTERMEDIATE SCHOOL TO SUPPORT OUR COMMUNITY DURING THE HOLIDAY SEASON.
IRS990/ProgSrvcAccomActyOtherGrp/Desc1LASTLY, WCA CREATED A SCHOLARSHIP PROGRAM TO PROVIDE FINANCIAL SUPPORT TO WAIPAHU HIGH SCHOOL SENIORS APPROACHING GRADUATION. APPLICANTS MUST MEET SEVERAL REQUIREMENTS INCLUDING: COMPLETION OF AN APPLICATION INCLUDING A PERSONAL ESSAY, PROVIDE A RESUME, HAVE A GPA OF 3.0 OR HIGHER, DEMONSTRATE FINANCIAL NEED, MUST LIVE IN THE 96797 ZIP CODE, AND PARTICIPATE IN AN IN-PERSON INTERVIEW WITH THE SCHOLARSHIP COMMITTEE. IN 2024, WCA PROVIDED TWO SCHOLARSHIPS WITH THE PLAN TO INCREASE TO FOUR AWARDS IN 2025.
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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0WCA ADOPTED THE PROVISIONS OF ASC 740, INCOME TAXES, ON JANUARY 1, 2009. AS REQUIRED BY THE UNCERTAIN TAX POSITION GUIDANCE IN ASC 740, WCA RECOGNIZES THE FINANCIAL STATEMENT BENEFIT OF A TAX POSITION ONLY AFTER DETERMINING THAT THE RELEVANT TAX AUTHORITY WOULD MORE LIKELY THAN NOT SUSTAIN THE POSITION AFTER AN AUDIT. AT THE ADOPTION DATE, WCA APPLIED THE UNCERTAIN TAX POSITION GUIDANCE IN ASC 740 TO ALL TAX POSITIONS FOR WHICH THE STATUTE OF LIMITATIONS HAS REMAINED OPEN. AS A RESULT OF THE IMPLEMENTATION OF THE UNCERTAIN TAX POSITION GUIDANCE IN ASC 740, WCA HAS NOT RECOGNIZED ADDITIONAL LIABILITY FOR UNRECOGNIZED TAX BENEFITS NOR ANY INTEREST AND PENALTIES AS OF DECEMBER 31, 2023. MANAGEMENT DOES NOT ANTICIPATE THAT THIS WILL CHANGE SIGNIFICANTLY IN THE NEXT TWELVE MONTHS.WCA FILES INCOME TAX RETURNS IN THE U. S. FEDERAL JURISDICTION. TAX REGULATIONS WITHIN EACH JURISDICTION ARE SUBJECT TO INTERPRETATION OF THE RELATED TAX LAWS AND REGULATIONS AND REQUIRE SIGNIFICANT JUDGMENT TO APPLY. WITH FEW EXCEPTIONS, WCA IS NO LONGER SUBJECT TO U.S. FEDERAL INCOME TAX EXAMINATIONS BY TAX AUTHORITIES FOR YEARS BEFORE 2020.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Part X : FIN48 Footnote
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IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt040120

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