Liabilities / Assets
59th percentile
Higher debt load relative to assets than 59% of similar nonprofits.
990 • Fiscal year 2014 • EIN 99-0093258
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
Liabilities / Assets
59th percentile
Higher debt load relative to assets than 59% of similar nonprofits.
Liabilities / Revenue
91st percentile
Higher debt load relative to revenue than 91% of similar nonprofits.
Net Margin
19th percentile
Higher net margin than 19% of similar nonprofits.
Top Officer Pay
34th percentile
Higher top officer pay than 34% of similar nonprofits.
Top officer pay equals 0.0% of source-year revenue.
Asset Growth
21st percentile
Faster asset growth than 21% of similar nonprofits.
Revenue Growth
13th percentile
Faster revenue growth than 13% of similar nonprofits.
Assets
Down$4,120,166
Down $199,506 (-4.6%) from 2013
Net Assets
Down$3,336,749
Down $36,843 (-1.1%) from 2013
Liabilities
Down$783,417
Down $162,663 (-17%) from 2013
Revenue
Down$329,743
Down $84,455 (-20%) from 2013
Expenses
Up$366,586
Up $46,942 (+15%) from 2013
Net Income
Down-$36,843
Down $131,397 (-139%) from 2013
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.
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Land, Buildings, and Equipment, Net | $3,906,562 | $3,806,376 | ▼ $100,186 |
| Accounts Receivable | $181,804 | - | - |
| Cash and Non-Interest-Bearing Accounts | $103,697 | $159,544 | ▲ $55,847 |
| Prepaid Expenses and Deferred Charges | $96,001 | $88,970 | ▼ $7,031 |
| Pledges and Grants Receivable | $18,152 | $58,776 | ▲ $40,624 |
| Savings and Temporary Cash Investments | $13,456 | $6,500 | ▼ $6,956 |
| Total Assets | $4,319,672 | $4,120,166 | ▼ $199,506 |
| Liabilities | |||
| Unsecured Notes Loans Payable | $633,047 | $588,465 | ▼ $44,582 |
| Other Liabilities | $185,628 | $165,226 | ▼ $20,402 |
| Accounts Payable and Accrued Expenses | $127,405 | $29,726 | ▼ $97,679 |
| Total Liabilities | $946,080 | $783,417 | ▼ $162,663 |
| Net Assets / Fund Balance | |||
| Unrestricted Net Assets | $3,373,592 | $3,336,749 | ▼ $36,843 |
| Total Net Assets Fund Balance | $3,373,592 | $3,336,749 | ▼ $36,843 |
| Total Liabilities and Net Assets / Fund Balance | $4,319,672 | $4,120,166 | ▼ $199,506 |
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Leasehold Improvements | $1,833,598 | $381,477 | $2,215,075 |
| Land | $1,688,665 | - | $1,688,665 |
| Equipment | $153,510 | $247,931 | $401,441 |
| Other Land Buildings | $130,603 | $118,989 | $249,592 |
| Name | Title |
|---|---|
| Wayne Ogasawara | President |
| Bryan Agbayani | Director |
| Susan Moniz | Director |
| Henry Aquino | Executive Director |
| Hercules Huihui | Secretary |
| Rick Stack | V.p for Governance |
| Walter Osakoda | V.p.for Finance |
| Line Item | Amount |
|---|---|
| Other Expenses | $296,986 |
| Salaries, Compensation, and Employee Benefits | $69,600 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Total Fundraising Expense | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Depreciation Depletion | $16,582 | $114,822 | - | $131,404 |
| Other Salaries and Wages | - | $57,966 | - | $57,966 |
| Fees for Services Accounting | - | $37,173 | - | $37,173 |
| All Other Expenses | $20,181 | $2,230 | - | $22,411 |
| Other Expenses | $14,791 | $11 | - | $14,791 |
| Payroll Taxes | - | $7,483 | - | $7,483 |
| Other Employee Benefits | - | $4,151 | - | $4,151 |
| Insurance | $2,140 | $1,306 | - | $3,446 |
| Fees for Services Other | $2,638 | $518 | - | $3,156 |
| Information Technology | - | $1,948 | - | $1,948 |
| Office Expenses | $923 | $595 | - | $1,518 |
| Advertising | $1,236 | $232 | - | $1,468 |
| Total Functional Expenses | $125,554 | $241,032 | $0 | $366,586 |
| Line Item | Amount |
|---|---|
| Expenses per Audited Statements | $366,586 |
| Total Expenses per Audited Statements | $366,586 |
| Total Expenses per Form 990 | $366,586 |
| Expenses Not Reported on Financial Statements | $0 |
| Expenses Not Reported on Form 990 | $0 |
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
| Liability | Amount |
|---|---|
| Capital Lease Payable | $94,556 |
| Tenants Security Deposits | $70,670 |
“YES, IT DOES.”
“YES”
“YES”
“Yes. 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.”
“Yes, organization complies with policy regularly. Any potential conflicts are discussed with the executive director and if needed, board discussion and further action.”
“Board of directors executive or selected committee reviews applicants and salaries and makes recommendations to bod for review and approval.”
“The form 990 is available upon request.”
“The above items are made available to the public upon request.”
“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, 2013. 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 2009.”
This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.
| Path | # | Value |
|---|---|---|
| IRS990/AccountantCompileOrReviewInd | 0 | 1 |
| IRS990/AccountsPayableAccrExpnssGrp/BOYAmt | 0 | 127405 |
| IRS990/AccountsPayableAccrExpnssGrp/EOYAmt | 0 | 29726 |
| IRS990/AccountsReceivableGrp/BOYAmt | 0 | 181804 |
| IRS990/AcctCompileOrReviewBasisGrp/SeparateBasisFinclStmtInd | 0 | X |
| IRS990/ActivitiesConductedPrtshpInd | 0 | 0 |
| IRS990/ActivityOrMissionDesc | 0 | 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. |
| IRS990/AdvertisingGrp/ManagementAndGeneralAmt | 0 | 232 |
| IRS990/AdvertisingGrp/ProgramServicesAmt | 0 | 1236 |
| IRS990/AdvertisingGrp/TotalAmt | 0 | 1468 |
| IRS990/AllAffiliatesIncludedInd | 0 | 1 |
| IRS990/AllOtherContributionsAmt | 0 | 27340 |
| IRS990/AllOtherExpensesGrp/ManagementAndGeneralAmt | 0 | 2230 |
| IRS990/AllOtherExpensesGrp/ProgramServicesAmt | 0 | 20181 |
| IRS990/AllOtherExpensesGrp/TotalAmt | 0 | 22411 |
| IRS990/AnnualDisclosureCoveredPrsnInd | 0 | 1 |
| IRS990/AuditCommitteeInd | 0 | 0 |
| IRS990/BackupWthldComplianceInd | 0 | 1 |
| IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt | 0 | THE ORGANIZATION |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 8086776939 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 94-340 WAIPAHU DEPOT ST 201 |
| IRS990/BooksInCareOfDetail/USAddress/CityNm | 0 | WAIPAHU |
| IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | HI |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 96797 |
| IRS990/BusinessRlnWithFamMemInd | 0 | 0 |
| IRS990/BusinessRlnWithOfficerEntInd | 0 | 0 |
| IRS990/BusinessRlnWithOrgMemInd | 0 | 0 |
| IRS990/CashNonInterestBearingGrp/BOYAmt | 0 | 103697 |
| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 159544 |
| IRS990/ChangeToOrgDocumentsInd | 0 | 0 |
| IRS990/CntrctRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990/CollectionsOfArtInd | 0 | 0 |
| IRS990/CompensationFromOtherSrcsInd | 0 | 0 |
| IRS990/CompensationProcessCEOInd | 0 | 1 |
| IRS990/CompensationProcessOtherInd | 0 | 0 |
| IRS990/ConflictOfInterestPolicyInd | 0 | 1 |
| IRS990/ConservationEasementsInd | 0 | 0 |
| IRS990/ConsolidatedAuditFinclStmtInd | 0 | 0 |
| IRS990/CreditCounselingInd | 0 | 0 |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/CYContributionsGrantsAmt | 0 | 33905 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/CYInvestmentIncomeAmt | 0 | 7 |
| IRS990/CYOtherExpensesAmt | 0 | 296986 |
| IRS990/CYOtherRevenueAmt | 0 | 295791 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 40 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | -36843 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 69600 |
| IRS990/CYTotalExpensesAmt | 0 | 366586 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 0 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 329743 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | 1 |
| IRS990/DeductibleArtContributionInd | 0 | 0 |
| IRS990/DeductibleNonCashContriInd | 0 | 0 |
| IRS990/DelegationOfMgmtDutiesInd | 0 | 0 |
| IRS990/DepreciationDepletionGrp/ManagementAndGeneralAmt | 0 | 114822 |
| IRS990/DepreciationDepletionGrp/ProgramServicesAmt | 0 | 16582 |
| IRS990/DepreciationDepletionGrp/TotalAmt | 0 | 131404 |
| IRS990/Desc | 0 | CONTINUES TO HELP REVITALIZE THE LOCAL BUSINESS ECONOMY IN WAIPAHU BYPROVIDING AN OPEN FARMERS MARKET VENUE THAT LOCAL PRODUCE VENDORS AND SHOP OWNERS CAN SELL THEIR PRODUCTS. THE COMMUNITY IS ALSO ABLE TO PURCHASE FRESH LOCAL PRODUCE, MEATS, AND SEAFOOD AT PRICES SIGNIFICANTLY LOWER THAN THERETAIL SUPERMARKETS, WHICH ALLOWS HOUSEHOLDS TO STRETCH FOOD BUDGETSFURTHER. THE MARKETPLACE ALSO SERVED AS A GATHERING PLACE T O HOLDCOMMUNITY EVENTS SUCH VARIOUS ETHNIC CELEBRATION FESTIVALS AND THE ANNUAL TASTE OF WAIPAHU EVENT, WHICH SHOWCASES LOCAL BUSINESSES AND RESTAURANTS AND CELEBRATES COMMUNITY PRIDE. IN ADDITION, WCA HOLDS ITS MICRO-ENTERPRISE EDUCATIONAL CLASSES SEVERAL TIMES A YEAR AT THE SERVICES OF A VOLUNTEER INSTRUCTOR. THE PROGRAM,TEACHES INDIVIDUALS FUNDAMENTAL BUSINESS TOOLS AND SKILLS ON HOW TO START ANDOPERATE SMALL MICRO-BUSINESSES, WHILE OPEN TO THE GENERAL PUBLIC, THE PROGRAM FOCUSES ON LOW-MODERATE INCOME INDIVIDUALS AND THOSE WHO ARE CONSIDERED DISADVANTAGED. |
| IRS990/DescribedInSection501c3Ind | 0 | 1 |
| IRS990/DisregardedEntityInd | 0 | 0 |
| IRS990/DocumentRetentionPolicyInd | 0 | 0 |
| IRS990/DonorAdvisedFundInd | 0 | 0 |
| IRS990/ElectionOfBoardMembersInd | 0 | 1 |
| IRS990/EmployeeCnt | 0 | 4 |
| IRS990/EmploymentTaxReturnsFiledInd | 0 | 0 |
| IRS990/EngagedInExcessBenefitTransInd | 0 | 0 |
| IRS990/ExpenseAmt | 0 | 125554 |
| IRS990/FamilyOrBusinessRlnInd | 0 | 0 |
| IRS990/FederalGrantAuditRequiredInd | 0 | 0 |
| IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt | 0 | 37173 |
| IRS990/FeesForServicesAccountingGrp/TotalAmt | 0 | 37173 |
| IRS990/FeesForServicesOtherGrp/ManagementAndGeneralAmt | 0 | 518 |
| IRS990/FeesForServicesOtherGrp/ProgramServicesAmt | 0 | 2638 |
| IRS990/FeesForServicesOtherGrp/TotalAmt | 0 | 3156 |
| IRS990/ForeignActivitiesInd | 0 | 0 |
| IRS990/ForeignFinancialAccountInd | 0 | 0 |
| IRS990/ForeignOfficeInd | 0 | 0 |
| IRS990/Form8282PropertyDisposedOfInd | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 0 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 1 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 2 | 10.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 3 | 10.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 4 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 5 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 6 | 20.00 |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 4 | X |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 0 | BRYAN AGBAYANI |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | SUSAN MONIZ |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | WAYNE OGASAWARA |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | WALTER OSAKODA |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 4 | RICK STACK |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 5 | HERCULES HUIHUI |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 6 | HENRY AQUINO |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 0 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | PRESIDENT |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | V.P.FOR FINANCE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 4 | V.P FOR GOVERNANCE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 5 | SECRETARY |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 6 | EXECUTIVE DIRECTOR |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | 1 |
| IRS990/FormationYr | 0 | 2000 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | 0 |
| IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd | 0 | X |
| IRS990/FSAuditedInd | 0 | 1 |
| IRS990/FundraisingActivitiesInd | 0 | 0 |
| IRS990/GamingActivitiesInd | 0 | 0 |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 6 |
| IRS990/GrantsToIndividualsInd | 0 | 0 |
| IRS990/GrantsToOrganizationsInd | 0 | 0 |
| IRS990/GrantToRelatedPersonInd | 0 | 0 |
| IRS990/GrossReceiptsAmt | 0 | 877066 |
| IRS990/GrossRentsGrp/RealAmt | 0 | 823034 |
| IRS990/GroupReturnForAffiliatesInd | 0 | 0 |
| IRS990/IncludeFIN48FootnoteInd | 0 | 1 |
| IRS990/IndependentAuditFinclStmtInd | 0 | 1 |
| IRS990/IndependentVotingMemberCnt | 0 | 6 |
| IRS990/IndivRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990/IndoorTanningServicesInd | 0 | 0 |
| IRS990/InfoInScheduleOPartIIIInd | 0 | X |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InformationTechnologyGrp/ManagementAndGeneralAmt | 0 | 1948 |
| IRS990/InformationTechnologyGrp/TotalAmt | 0 | 1948 |
| IRS990/InsuranceGrp/ManagementAndGeneralAmt | 0 | 1306 |
| IRS990/InsuranceGrp/ProgramServicesAmt | 0 | 2140 |
| IRS990/InsuranceGrp/TotalAmt | 0 | 3446 |
| IRS990/InvestmentIncomeGrp/ExclusionAmt | 0 | 7 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 7 |
| IRS990/InvestmentInJointVentureInd | 0 | 0 |
| IRS990/IRPDocumentCnt | 0 | 1 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LandBldgEquipAccumDeprecAmt | 0 | 748397 |
| IRS990/LandBldgEquipBasisNetGrp/BOYAmt | 0 | 3906562 |
| IRS990/LandBldgEquipBasisNetGrp/EOYAmt | 0 | 3806376 |
| IRS990/LandBldgEquipCostOrOtherBssAmt | 0 | 4554773 |
| IRS990/LegalDomicileStateCd | 0 | HI |
| IRS990/LessRentalExpensesGrp/RealAmt | 0 | 547323 |
| IRS990/LoanOutstandingInd | 0 | 0 |
| IRS990/LobbyingActivitiesInd | 0 | 0 |
| IRS990/LocalChaptersInd | 0 | 0 |
| IRS990/MaterialDiversionOrMisuseInd | 0 | 0 |
| IRS990/MembershipDuesAmt | 0 | 6565 |
| IRS990/MembersOrStockholdersInd | 0 | 1 |
| IRS990/MethodOfAccountingAccrualInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | 1 |
| IRS990/MinutesOfGoverningBodyInd | 0 | 1 |
| IRS990/MissionDesc | 0 | 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. |
| IRS990/MoreThan5000KToIndividualsInd | 0 | 0 |
| IRS990/MoreThan5000KToOrgInd | 0 | 0 |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 3373592 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 3336749 |
| IRS990/NetRentalIncomeOrLossGrp/RelatedOrExemptFuncIncomeAmt | 0 | 275711 |
| IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt | 0 | 275711 |
| IRS990/NetUnrelatedBusTxblIncmAmt | 0 | 0 |
| IRS990/NoListedPersonsCompensatedInd | 0 | X |
| IRS990/NoncashContributionsAmt | 0 | 15690 |
| IRS990/NondeductibleContributionsInd | 0 | 0 |
| IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt | 0 | 595 |
| IRS990/OfficeExpensesGrp/ProgramServicesAmt | 0 | 923 |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 1518 |
| IRS990/OfficerMailingAddressInd | 0 | 0 |
| IRS990/OperateHospitalInd | 0 | 0 |
| IRS990/Organization501c3Ind | 0 | X |
| IRS990/OrganizationFollowsSFAS117Ind | 0 | X |
| IRS990/OtherChangesInNetAssetsAmt | 0 | 0 |
| IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt | 0 | 4151 |
| IRS990/OtherEmployeeBenefitsGrp/TotalAmt | 0 | 4151 |
| IRS990/OtherExpensesGrp/Desc | 0 | REPAIRS AND MAINTENANCE |
| IRS990/OtherExpensesGrp/Desc | 1 | FINANCE CHARGES |
| IRS990/OtherExpensesGrp/Desc | 2 | EQUIPMENT RENTAL |
| IRS990/OtherExpensesGrp/Desc | 3 | IN KIND DONATIONS |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 0 | 12597 |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 1 | 11 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 0 | 20627 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 1 | 29525 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 2 | 16911 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 3 | 14791 |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 33224 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 29536 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 16911 |
| IRS990/OtherExpensesGrp/TotalAmt | 3 | 14791 |
| IRS990/OtherLiabilitiesGrp/BOYAmt | 0 | 185628 |
| IRS990/OtherLiabilitiesGrp/EOYAmt | 0 | 165226 |
| IRS990/OtherRevenueMiscGrp/BusinessCd | 0 | 900099 |
| IRS990/OtherRevenueMiscGrp/Desc | 0 | MISCELLANEOUS INCOME |
| IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt | 0 | 20080 |
| IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt | 0 | 20080 |
| IRS990/OtherRevenueTotalAmt | 0 | 20080 |
| IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt | 0 | 57966 |
| IRS990/OtherSalariesAndWagesGrp/TotalAmt | 0 | 57966 |
| IRS990/PartialLiquidationInd | 0 | 0 |
| IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt | 0 | 7483 |
| IRS990/PayrollTaxesGrp/TotalAmt | 0 | 7483 |
| IRS990/PledgesAndGrantsReceivableGrp/BOYAmt | 0 | 18152 |
| IRS990/PledgesAndGrantsReceivableGrp/EOYAmt | 0 | 58776 |
| IRS990/PoliticalCampaignActyInd | 0 | 0 |
| IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt | 0 | 96001 |
| IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt | 0 | 88970 |
| IRS990/PrincipalOfficerNm | 0 | WAYNE OGASAWARA |
| IRS990/ProfessionalFundraisingInd | 0 | 0 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 0 | 900099 |
| IRS990/ProgramServiceRevenueGrp/Desc | 0 | PROGRAM FEES |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 40 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 0 | 40 |
| IRS990/ProgSrvcAccomActyOtherGrp/Desc | 0 | PARTICIPATED IN NUMEROUS COMMUNITY EVENTS LIKE THE ANNUAL WAIPAHU COMMUNITY CHRISTMAS PARADE AND FESTIVAL,HEALTH PROGRAMS AND OTHERS. |
| IRS990/ProhibitedTaxShelterTransInd | 0 | 0 |
| IRS990/PYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/PYContributionsGrantsAmt | 0 | 39066 |
| IRS990/PYExcessBenefitTransInd | 0 | 0 |
| IRS990/PYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/PYInvestmentIncomeAmt | 0 | 11 |
| IRS990/PYOtherExpensesAmt | 0 | 255306 |
| IRS990/PYOtherRevenueAmt | 0 | 375121 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 0 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | 94554 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 64338 |
| IRS990/PYTotalExpensesAmt | 0 | 319644 |
| IRS990/PYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/PYTotalRevenueAmt | 0 | 414198 |
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| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 0 | 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, 2013. 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 2009. |
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| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | YES, IT DOES. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | YES |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | YES |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | YES. 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. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | YES, ORGANIZATION COMPLIES WITH POLICY REGULARLY. ANY POTENTIAL CONFLICTS ARE DISCUSSED WITH THE EXECUTIVE DIRECTOR AND IF NEEDED, BOARD DISCUSSION AND FURTHER ACTION. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | BOARD OF DIRECTORS EXECUTIVE OR SELECTED COMMITTEE REVIEWS APPLICANTS AND SALARIES AND MAKES RECOMMENDATIONS TO BOD FOR REVIEW AND APPROVAL. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 6 | THE FORM 990 IS AVAILABLE UPON REQUEST. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 7 | THE ABOVE ITEMS ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990, PART VI, SECTION A, LINE 6 |
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| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990, PART VI, SECTION A, LINE 7B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990, PART VI, SECTION B, LINE 11 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | FORM 990, PART VI, SECTION B, LINE 12C |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | FORM 990, PART VI, SECTION B, LINE 15A |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 6 | FORM 990, PART VI, SECTION C, LINE 18 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 7 | FORM 990, PART VI, SECTION C, LINE 19 |
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Displayed year
2014 • Form 990Detailed filing. Detailed filing data is available for this year.