Civic Intelligence

J Walter Cameron Center

EIN 99-0140273 • 501(c)3 • Wailuku, HI

Profile

Serves to incubate, support, and accelerate social good in our community.

95 Mahalani StreetWailuku, HI 96793

jwcameroncenter.org

Siviq Scores

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

Liabilities / Assets

51st percentile

0.19x

Higher debt load relative to assets than 51% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2024

Liabilities / Revenue

86th percentile

1.61x

Higher debt load relative to revenue than 86% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2024

Net Margin

22nd percentile

-6.2%

Higher net margin than 22% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2024

Top Officer Pay

24th percentile

$107,844

Higher top officer pay than 24% of similar nonprofits.

Top officer pay equals 6.9% of source-year revenue.

501(c)3 • $10M-$25M nonprofits • Source year 2024

Asset Growth

83rd percentile

20%

Faster asset growth than 83% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Annualized from 2023 to 2024

Revenue Growth

11th percentile

-25%

Faster revenue growth than 11% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets51st percentile

Assets

Up

$13,483,986

Up $2,293,704 (+20%) from 2023

Liabilities

Up

$2,519,481

Up $2,271,749 (+917%) from 2023

Net Assets

Up

$10,964,505

Up $21,955 (+0.2%) from 2023

Operations
Liabilities / Revenue86th percentileNet Margin22nd percentile

Revenue

Down

$1,569,574

Down $510,987 (-25%) from 2023

Expenses

Down

$1,666,472

Down $132,846 (-7.4%) from 2023

Net Income

Down

-$96,898

Down $378,141 (-134%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth83rd percentile

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

$15M$10M$5.0M$0Assets 2010: $7,428,410Liabilities 2010: $213,162Net Assets 2010: $7,215,2482010Assets 2011: $7,536,771Liabilities 2011: $212,076Net Assets 2011: $7,324,6952011Assets 2012: $7,324,773Liabilities 2012: $39,310Net Assets 2012: $7,285,4632012Assets 2013: $7,395,073Liabilities 2013: $57,004Net Assets 2013: $7,338,0692013Assets 2014: $7,209,903Liabilities 2014: $47,733Net Assets 2014: $7,162,1702014Assets 2015: $9,656,707Liabilities 2015: $127,485Net Assets 2015: $9,529,2222015Assets 2016: $9,670,279Liabilities 2016: $589,885Net Assets 2016: $9,080,3942016Assets 2017: $11,684,023Liabilities 2017: $571,108Net Assets 2017: $11,112,9152017Assets 2018: $11,510,274Liabilities 2018: $691,034Net Assets 2018: $10,819,2402018Assets 2019: $11,589,407Liabilities 2019: $350,933Net Assets 2019: $11,238,4742019Assets 2020: $11,535,385Liabilities 2020: $347,209Net Assets 2020: $11,188,1762020Assets 2021: $11,457,833Liabilities 2021: $172,535Net Assets 2021: $11,285,2982021Assets 2022: $10,690,155Liabilities 2022: $235,430Net Assets 2022: $10,454,7252022Assets 2023: $11,190,282Liabilities 2023: $247,732Net Assets 2023: $10,942,5502023Assets 2024: $13,483,986Liabilities 2024: $2,519,481Net Assets 2024: $10,964,5052024

Highlighted filing

2024

Assets$13,483,986
Liabilities$2,519,481
Net Assets$10,964,505
Open 2024 Filing

Operations Trend

Revenue Growth11th percentile

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

$4.0M$2.0M$0-$2.0MExpenses 2010: $1,022,4442010Revenue 2011: $1,323,074Expenses 2011: $1,111,755Net Income 2011: $211,3192011Expenses 2012: $1,123,7912012Revenue 2013: $1,005,533Expenses 2013: $1,095,761Net Income 2013: -$90,2282013Revenue 2014: $996,281Expenses 2014: $1,142,946Net Income 2014: -$146,6652014Revenue 2015: $3,540,371Expenses 2015: $1,104,263Net Income 2015: $2,436,1082015Revenue 2016: $795,496Expenses 2016: $1,095,963Net Income 2016: -$300,4672016Revenue 2017: $2,964,024Expenses 2017: $1,111,223Net Income 2017: $1,852,8012017Revenue 2018: $1,267,782Expenses 2018: $1,326,935Net Income 2018: -$59,1532018Revenue 2019: $1,457,957Expenses 2019: $1,276,362Net Income 2019: $181,5952019Revenue 2020: $1,059,726Expenses 2020: $1,216,997Net Income 2020: -$157,2712020Revenue 2021: $1,277,945Expenses 2021: $1,307,794Net Income 2021: -$29,8492021Revenue 2022: $1,012,250Expenses 2022: $1,480,441Net Income 2022: -$468,1912022Revenue 2023: $2,080,561Expenses 2023: $1,799,318Net Income 2023: $281,2432023Revenue 2024: $1,569,574Expenses 2024: $1,666,472Net Income 2024: -$96,8982024

Highlighted filing

2024

Revenue$1,569,574
Expenses$1,666,472
Net Income-$96,898
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.

Open filing
Assets
$13,483,986
Liabilities
$2,519,481
Net assets
$10,964,505
Revenue
$1,569,574
Expenses
$1,666,472
Net income
-$96,898
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$13.5$2.52$11.0$1.57$1.67$0.10
2023Detailed filing. Detailed filing data is available for this year.$11.2$0.25$10.9$2.08$1.80$0.28
2022Detailed filing. Detailed filing data is available for this year.$10.7$0.24$10.5$1.01$1.48$0.47
2021Detailed filing. Detailed filing data is available for this year.$11.5$0.17$11.3$1.28$1.31$0.03
2020Detailed filing. Detailed filing data is available for this year.$11.5$0.35$11.2$1.06$1.22$0.16
2019Detailed filing. Detailed filing data is available for this year.$11.6$0.35$11.2$1.46$1.28$0.18
2018Detailed filing. Detailed filing data is available for this year.$11.5$0.69$10.8$1.27$1.33$0.06
2017Detailed filing. Detailed filing data is available for this year.$11.7$0.57$11.1$2.96$1.11$1.85
2016Detailed filing. Detailed filing data is available for this year.$9.67$0.59$9.08$0.80$1.10$0.30
2015Detailed filing. Detailed filing data is available for this year.$9.66$0.13$9.53$3.54$1.10$2.44
2014Detailed filing. Detailed filing data is available for this year.$7.21$0.05$7.16$1.00$1.14$0.15
2013Detailed filing. Detailed filing data is available for this year.$7.40$0.06$7.34$1.01$1.10$0.09
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$7.32$0.04$7.29$1.12
2011Summary only. Only limited summary data is available for this year.$7.54$0.21$7.32$1.32$1.11$0.21
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$7.43$0.21$7.22$1.02
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Sep 18, 2025
Return Version
2024v5.0
Gross Receipts
$1,748,459
Mission and Program Overview

Mission

Operating a centrally located facility providing program space to other non-profit health and human services organizations.

Operating a centrally located facility, providing program space to other nonprofit health and human service organizations.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$8,654,021$8,866,559▲ $212,538
Accounts Receivable$16,182$2,316,964▲ $2,300,782
Investments in Publicly Traded Securities$1,979,114$2,089,925▲ $110,811
Cash and Non-Interest-Bearing Accounts$86,494$136,064▲ $49,570
Pledges and Grants Receivable$51,988$17,801▼ $34,187
Prepaid Expenses and Deferred Charges-$1,873-
Total Assets$11,190,282$13,483,986▲ $2,293,704
Other Assets Total$402,483$54,800▼ $347,683
Liabilities
Deferred Revenue$64,751$2,399,438▲ $2,334,687
Accounts Payable and Accrued Expenses$92,981$120,043▲ $27,062
Mortgage Notes Payable Secured by Investment Property$90,000--
Total Liabilities$247,732$2,519,481▲ $2,271,749
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$9,836,570$9,906,388▲ $69,818
Net Assets With Donor Restrictions$1,105,980$1,058,117▼ $47,863
Total Net Assets Fund Balance$10,942,550$10,964,505▲ $21,955
Total Liabilities and Net Assets / Fund Balance$11,190,282$13,483,986▲ $2,293,704

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$2,418,576$5,216,942$7,635,518
Leasehold Improvements$5,252,364$1,816,761$7,069,125
Equipment$573,938$543,021$1,116,959
Land$574,970-$574,970
Other Land Buildings$46,711$141,247$187,958
Compensation and Service Providers
Top Officer Pay24th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Cesar GaxiolaExecutive DiFT$102,711$5,133$107,844

Board Members and Trustees

NameTitle
Jeffrey UeokaPresident
Anthony KriegDirector
Craig KinoshitaDirector
Fiona Van AmmersDirector
Georgianne BrownDirector
Hideo KawaharaDirector
Lianne YoshidaDirector
Ryan OuyeDirector
Sharon SodetaniDirector
Theo StillerDirector
Denise ThayerSecretary
Joyce TamoriTreasurer
Royce FukurokuVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$333,255
Program Service Revenue
$1,119,744
Investment Income
$128,758
Other Revenue
$-12,183
All Other Contributions
$70,569
Change in Net Assets
$-96,898

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,569,574
Revenue Not Reported on Form 990
$487,036
Total Revenue per Audited Statements
$2,056,610
Total Revenue per Form 990
$1,569,574
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$1,282,594
Salaries, Compensation, and Employee Benefits$383,878
Total Fundraising Expense$114,201
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Occupancy$514,222$93,514$13,638$621,374
Depreciation Depletion$438,820--$438,820
Other Salaries and Wages$86,008$79,715$44,053$209,776
Current Officers, Directors, Trustees, and Key Employees$44,216$40,981$22,647$107,844
Fees for Services Other$1,916$57,409$5,153$64,478
Other Employee Benefits$15,801$14,645$8,093$38,539
Fees for Services Accounting$1,022$30,608$2,747$34,377
Insurance$26,365$6,591-$32,956
Payroll Taxes$9,105$8,438$4,663$22,206
Office Expenses$14,261$3,142$1,933$19,336
Fees for Service Investment Mgmnt Fees-$16,341-$16,341
Pension Plan Contributions$2,260$2,095$1,158$5,513
Interest-$2,003-$2,003
All Other Expenses$528$158$52$738
Information Technology$441$221$74$736
Other Expenses$209$3,769$652$652
Total Functional Expenses$1,175,412$376,859$114,201$1,666,472

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$2,034,655
Expenses per Audited Statements$1,666,472
Total Expenses per Form 990$1,666,472
Expenses Not Reported on Form 990$368,183
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$12,183
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Golf Tournament$45,000-$12,183-
Total Events$45,000-$12,183$-12,183
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Annual disclosure for covered persons
Yes
Audit committee
Yes
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
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 11B

“Board members review and approve the form 990 prior to filing.”

Form 990, Page 6, Part VI, Line 12C

“Board members and officers review the conflict of interest policy annually.”

Form 990, Page 6, Part VI, Line 15A

“Compensation for the executive director is approved by the board of directors based on a review of the entity's budget and a study of comparative entities.”

Form 990, Page 6, Part VI, Line 15B

“Compensation for the officers and key employees are approved by the board of directors based on a review of the entity's budget and a study of comparative entities.”

Form 990, Page 6, Part VI, Line 19

“Governing documents, including the form 990, are available upon request.”

Filing and Contact Details

Filer

Filer Name
J Walter Cameron Center
EIN
99-0140273
Phone
8082445546
Address
95 MAHALANI STREET, WAILUKU, HI 96793

Signing Officer

Name
Cesar Gaxiola
Title
Executive Director
Phone
8082445546
Signed
2025-09-18
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Cesar Gaxiola
Formed
1967
Legal Domicile
Hi
Voting Board Members
13
Independent Board Members
13
Employees
9
Volunteers
105

Preparer

Firm
Carbonaro Cpas & Management Group
Address
1885 MAIN ST STE 408, WAILUKU, HI 96793
Preparer
Gretchen Kremeyer
Phone
8082425002
Supplemental Narrative

Additional Explanations

Form 990, Page 2, Part III, Line 4B

“In the wake of the devastating wildfires that struck maui in august 2023. Cameron center organized a grand total of 8 events, each filled with hope and support, where we distributed over 1,200 computer devices to those affected by the wildfires. These devices play a crucial role in facilitating the processing of fema paperwork, unemployment claims, insurance matters, as well as aiding in education, housing, and employment searches, accessing support services, and maintaining connections with family and friends. These devices not only served as tools for communication and connectivity but also as a symbol of resilience and community spirit. In times of adversity, our community came together, and through these events, we provided not just hardware, but a ray of hope for a brighter future. Mahalo to our donors and supporters for their contributions”

Form 990, Part XI, Line 9

“Fundraising expenses 12,183 fundraising expenses -12,183”

Financial Statement Notes

Schedule D, Page 3, Part X

“The j. Walter cameron center is exempt from federal income tax under section 501(c)(3) of the internal revenue code and exempt from state income taxes under section 237-23(b) of the hawaii revised statutes. Contributions to the j. Walter cameron center are tax-deductible. The organization's forms 990, return of organization exempt from income tax, for the years ending december 31, 2022, 2023, and 2024 are subject to examination by the irs, generally for three years after they were filed.”

Schedule D, Page 4, Part XI, Line 2D

“Fundraising expenses 12,183”

Schedule D, Page 4, Part XII, Line 2D

“Fundraising expenses 12,183”

Raw XML AppendixShowing 400 of 580 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.

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IRS990/Form990PartVIISectionAGrp/TitleTxt0EXECUTIVE DI
IRS990/Form990PartVIISectionAGrp/TitleTxt1PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt2VICE PRESIDE
IRS990/Form990PartVIISectionAGrp/TitleTxt3SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt4TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt5DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt6DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt7DIRECTOR
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IRS990/MissionDesc0SERVES TO INCUBATE, SUPPORT, AND ACCELERATE SOCIAL GOOD IN OUR COMMUNITY.
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IRS990/ProgSrvcAccomActy2Grp/Desc0IN THE WAKE OF THE DEVASTATING WILDFIRES THAT STRUCK MAUI IN AUGUST 2023. CAMERON CENTER ORGANIZED A GRAND TOTAL OF 8 EVENTS, EACH FILLED WITH HOPE AND SUPPORT, WHERE WE DISTRIBUTED OVER 1,200 COMPUTER DEVICES TO THOSE AFFECTED BY THE WILDFIRES. THESE DEVICES PLAY A CRUCIAL ROLE IN FACILITATING THE PROCESSING OF FEMA PAPERWORK, UNEMPLOYMENT CLAIMS, INSURANCE MATTERS, AS WELL AS AIDING IN EDUCATION, HOUSING, AND EMPLOYMENT SEARCHES, ACCESSING SUPPORT SERVICES, AND MAINTAINING CONNECTIONS WITH FAMILY AND FRIENDS. THESE DEVICES NOT ONLY SERVED AS TOOLS FOR COMMUNICATION AND CONNECTIVITY BUT ALSO AS A SYMBOL OF RESILIENCE AND COMMUNITY SPIRIT. IN TIMES OF ADVERSITY, OUR COMMUNITY CAME TOGETHER, AND THROUGH THESE EVENTS, WE PROVIDED NOT JUST HARDWARE, BUT A RAY OF HOPE FOR A BRIGHTER FUTURE. MAHALO TO OUR DONORS AND SUPPORTERS FOR THEIR CONTRIBUTIONS
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