Liabilities / Assets
60th percentile
Tied with the lowest-debt nonprofits in its peer group.
EIN 99-0304856 • 501(c)3 • Kailua, HI
Profile
To Grant Scholarship Funds
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
Liabilities / Assets
60th percentile
Tied with the lowest-debt nonprofits in its peer group.
Liabilities / Revenue
62nd percentile
Tied with the lowest-debt nonprofits in its peer group.
Net Margin
82nd percentile
Higher net margin than 82% of similar nonprofits.
Top Officer Pay
81st percentile
Higher top officer pay than 81% of similar nonprofits.
Top officer pay equals 0.0% of source-year revenue.
Asset Growth
61st percentile
Faster asset growth than 61% of similar nonprofits.
Revenue Growth
96th percentile
Faster revenue growth than 96% of similar nonprofits.
Assets
Up$323,157
Up $11,487 (+3.7%) from 2023
Liabilities
Flat$0
Flat from 2023
Net Assets
Up$323,157
Up $11,487 (+3.7%) from 2023
Revenue
Up$35,975
Up $25,727 (+251%) from 2023
Expenses
Up$24,488
Up $214 (+0.9%) from 2023
Net Income
Up$11,487
Up $25,513 (+182%) from 2023
Most recent year
2024 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.
To Grant Scholarship Funds
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Rtn Earn Endowment Incm Other Fnds | $311,670 | $323,157 | ▲ $11,487 |
| Investments in Publicly Traded Securities | $282,669 | $299,143 | ▲ $16,474 |
| Savings and Temporary Cash Investments | $25,843 | $21,039 | ▼ $4,804 |
| Cash and Non-Interest-Bearing Accounts | $3,158 | $2,975 | ▼ $183 |
| Total Assets | $311,670 | $323,157 | ▲ $11,487 |
| Liabilities | |||
| Total Liabilities | $0 | $0 | → $0 |
| Net Assets / Fund Balance | |||
| Total Net Assets Fund Balance | $311,670 | $323,157 | ▲ $11,487 |
| Total Liabilities and Net Assets / Fund Balance | $311,670 | $323,157 | ▲ $11,487 |
| Period | Beginning | Contrib. | Gain/Loss | Other Uses | End |
|---|---|---|---|---|---|
| 2023 | $311,670 | $1,885 | ▲ $34,090 | - | $323,157 |
| 2022 | $325,696 | $2,259 | ▲ $7,989 | - | $311,670 |
| 2021 | $333,041 | $2,184 | ▲ $11,315 | - | $325,696 |
| 2020 | $313,611 | $11,680 | ▲ $29,422 | - | $333,041 |
| 2019 | $329,663 | $2,152 | ▲ $1,381 | - | $313,611 |
| Name | Title |
|---|---|
| Katherine Braden | President/Director/Trustee |
| Michael Indie | Vice President/Director/Trustee |
| Bede Cooray | Director/Trustee |
| Dudley Foster | Director/Trustee |
| Ersel Kilburn | Director/Trustee |
| Murray Visser | Director/Trustee |
| Thomas Van Der Hout | Director/Trustee |
| Roberta Cestare | Secretary/Director/Trustee |
| Steven Comes | Treasurer/Director/Trustee |
| Line Item | Amount |
|---|---|
| Grants and Similar Amounts Paid | $20,000 |
| Other Expenses | $4,488 |
| Professional Fundraising Fees | $0 |
| Salaries, Compensation, and Employee Benefits | $0 |
| Total Fundraising Expense | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Grants to Domestic Orgs | $20,000 | - | - | $20,000 |
| Fees for Service Investment Mgmnt Fees | $0 | $3,420 | $0 | $3,420 |
| Fees for Services Accounting | $0 | $879 | $0 | $879 |
| Advertising | $0 | $126 | $0 | $126 |
| Office Expenses | $0 | $63 | $0 | $63 |
| Total Functional Expenses | $20,000 | $4,488 | $0 | $24,488 |
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
“ARTICLES OF INCORPORATION - Article VIII The corporation shall have no members”
“The current sitting President of the Rotary Club of Windward Oahu appoints each member (of the governing body)/trustee/director for a three year term”
“A copy of this Return was emailed, reviewed and approved individually by members of the Board of Directors.”
“Minutes are taken at each Board meeting, held approximately four times each year, then reviewed and approved at the subsequent meeting.”
“During the period of November 2023 to February 2024 the Scholarship Chair spent approximately 30 hours working with the local high school guidance counselors and answering student inquiries. Interviews for WREF scholarships were conduucted on Saturday, February 17, 2024. The scholarship selection commitee, consisting of Mrs. Katherine Braden, Mr. Dudley Foster, Mr. Steve Comes, Mr. Murray Visser and Mrs. Roberta Cestare interviewed six (6) candidates via Zoom from 9:00am to 12:30 pm. A seventh candidated was interviewed via Zoom on Wednesday, February 14 for half an hour. The committee spent another hour discussing and ranking the candidates and then made their final decisions. The Windward Rotary Education Foundation (WREF) awarded two scholarships this year. The WREF scholarship of $5,000 per year for four years for a total of $20,000 was awarded to Chloe Ishigo, a senior at Kailua High School and the Ross Mikey award of $1,000 was awarded to Noah Donnelly, a senior at Kailua High School. The applications of the awardees will be retained together with the WREF awardees transcripts for the four year academic period of the student. The records are retained by the Scholarship Chair .”
“The decisions of the trustee/directors aka Board of Directors are governed by the Articles of Incorporation and the Bylaws adopted May 24, 1993.”
“This organization will make its Form 1023, Application for Recognition of exemption Under Section 501(c)(3) of the Internal Revenue Code, available for public inspection upon request.”
“This organization will make its governing documents, conflict of interest policy and financial statements available to the public if and when such request is made. There have been no requests.”
“The intended use of the organizations endowment fund is to provide scholarships to resident students graduating from High Schools in the Windward Oahu Rotary District.”
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 | false |
| IRS990/ActivitiesConductedPrtshpInd | 0 | false |
| IRS990/ActivityOrMissionDesc | 0 | To Grant Scholarship Funds |
| IRS990/AdvertisingGrp/FundraisingAmt | 0 | 0 |
| IRS990/AdvertisingGrp/ManagementAndGeneralAmt | 0 | 126 |
| IRS990/AdvertisingGrp/ProgramServicesAmt | 0 | 0 |
| IRS990/AdvertisingGrp/TotalAmt | 0 | 126 |
| IRS990/AllOtherContributionsAmt | 0 | 397 |
| IRS990/AnnualDisclosureCoveredPrsnInd | 0 | false |
| IRS990/BackupWthldComplianceInd | 0 | true |
| IRS990/BooksInCareOfDetail/PersonNm | 0 | Comes |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 8087823200 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | Post Office Box 122 |
| IRS990/BooksInCareOfDetail/USAddress/CityNm | 0 | Kailua |
| IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | HI |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 96734 |
| IRS990/BusinessRlnWith35CtrlEntInd | 0 | false |
| IRS990/BusinessRlnWithFamMemInd | 0 | false |
| IRS990/BusinessRlnWithOrgMemInd | 0 | false |
| IRS990/CashNonInterestBearingGrp/BOYAmt | 0 | 3158 |
| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 2975 |
| IRS990/ChangeToOrgDocumentsInd | 0 | false |
| IRS990/CollectionsOfArtInd | 0 | false |
| IRS990/CompensationFromOtherSrcsInd | 0 | false |
| IRS990/CompensationProcessCEOInd | 0 | false |
| IRS990/CompensationProcessOtherInd | 0 | false |
| IRS990/ConflictOfInterestPolicyInd | 0 | true |
| IRS990/ConservationEasementsInd | 0 | false |
| IRS990/ConsolidatedAuditFinclStmtInd | 0 | false |
| IRS990/ContriRptFundraisingEventAmt | 0 | 1488 |
| IRS990/CreditCounselingInd | 0 | false |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/CYContributionsGrantsAmt | 0 | 1885 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 20000 |
| IRS990/CYInvestmentIncomeAmt | 0 | 34090 |
| IRS990/CYOtherExpensesAmt | 0 | 4488 |
| IRS990/CYOtherRevenueAmt | 0 | 0 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 0 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | 11487 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 0 |
| IRS990/CYTotalExpensesAmt | 0 | 24488 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 0 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 35975 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | false |
| IRS990/DeductibleArtContributionInd | 0 | false |
| IRS990/DeductibleNonCashContriInd | 0 | false |
| IRS990/DelegationOfMgmtDutiesInd | 0 | false |
| IRS990/Desc | 0 | Five students were awarded scholarships during fiscal year 2023/2024 attending Chaminade University, University of Denver,University of Portland, Emory University and University of Hawaii. |
| IRS990/DescribedInSection501c3Ind | 0 | true |
| IRS990/DisregardedEntityInd | 0 | false |
| IRS990/DocumentRetentionPolicyInd | 0 | false |
| IRS990/DonorAdvisedFundInd | 0 | false |
| IRS990/DonorRstrOrQuasiEndowmentsInd | 0 | true |
| IRS990/ElectionOfBoardMembersInd | 0 | true |
| IRS990/EmployeeCnt | 0 | 0 |
| IRS990/EngagedInExcessBenefitTransInd | 0 | false |
| IRS990/ExpenseAmt | 0 | 20000 |
| IRS990/FamilyOrBusinessRlnInd | 0 | false |
| IRS990/FederalGrantAuditRequiredInd | 0 | false |
| IRS990/FeesForServicesAccountingGrp/FundraisingAmt | 0 | 0 |
| IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt | 0 | 879 |
| IRS990/FeesForServicesAccountingGrp/ProgramServicesAmt | 0 | 0 |
| IRS990/FeesForServicesAccountingGrp/TotalAmt | 0 | 879 |
| IRS990/FeesForSrvcInvstMgmntFeesGrp/FundraisingAmt | 0 | 0 |
| IRS990/FeesForSrvcInvstMgmntFeesGrp/ManagementAndGeneralAmt | 0 | 3420 |
| IRS990/FeesForSrvcInvstMgmntFeesGrp/ProgramServicesAmt | 0 | 0 |
| IRS990/FeesForSrvcInvstMgmntFeesGrp/TotalAmt | 0 | 3420 |
| IRS990/ForeignActivitiesInd | 0 | false |
| IRS990/ForeignFinancialAccountInd | 0 | false |
| IRS990/ForeignOfficeInd | 0 | false |
| IRS990/Form8282PropertyDisposedOfInd | 0 | false |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 0 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 1 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 2 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 3 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 4 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 5 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 6 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 7 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 8 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 4 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 5 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 6 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 7 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 8 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 3 | 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/OtherCompensationAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 0 | Katherine Braden |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | Michael Indie |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | Steven Comes |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | Ersel Kilburn |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 4 | Roberta Cestare |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 5 | Dudley Foster |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 6 | Murray Visser |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 7 | Thomas Van Der Hout |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 8 | Bede Cooray |
| 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/ReportableCompFromOrgAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 8 | 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/ReportableCompFromRltdOrgAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 0 | President/Director/Trustee |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | Vice President/Director/Trustee |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | Treasurer/Director/Trustee |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | Director/Trustee |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 4 | Secretary/Director/Trustee |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 5 | Director/Trustee |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 6 | Director/Trustee |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 7 | Director/Trustee |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 8 | Director/Trustee |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | true |
| IRS990/FormationYr | 0 | 1993 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | false |
| IRS990/FSAuditedInd | 0 | false |
| IRS990/FundraisingActivitiesInd | 0 | false |
| IRS990/FundraisingAmt | 0 | 1488 |
| IRS990/GainOrLossGrp/SecuritiesAmt | 0 | 23618 |
| IRS990/GamingActivitiesInd | 0 | false |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 9 |
| IRS990/GrantAmt | 0 | 20000 |
| IRS990/GrantsToDomesticOrgsGrp/ProgramServicesAmt | 0 | 20000 |
| IRS990/GrantsToDomesticOrgsGrp/TotalAmt | 0 | 20000 |
| IRS990/GrantsToIndividualsInd | 0 | true |
| IRS990/GrantsToOrganizationsInd | 0 | false |
| IRS990/GrantToRelatedPersonInd | 0 | false |
| IRS990/GrossAmountSalesAssetsGrp/SecuritiesAmt | 0 | 211625 |
| IRS990/GrossReceiptsAmt | 0 | 223982 |
| IRS990/GroupReturnForAffiliatesInd | 0 | false |
| IRS990/IncludeFIN48FootnoteInd | 0 | false |
| IRS990/IndependentAuditFinclStmtInd | 0 | false |
| IRS990/IndependentVotingMemberCnt | 0 | 9 |
| IRS990/IndoorTanningServicesInd | 0 | false |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InvestmentIncomeGrp/ExclusionAmt | 0 | 0 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 10472 |
| IRS990/InvestmentIncomeGrp/UnrelatedBusinessRevenueAmt | 0 | 0 |
| IRS990/InvestmentInJointVentureInd | 0 | false |
| IRS990/InvestmentsPubTradedSecGrp/BOYAmt | 0 | 282669 |
| IRS990/InvestmentsPubTradedSecGrp/EOYAmt | 0 | 299143 |
| IRS990/IRPDocumentCnt | 0 | 0 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
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| IRS990/LoanOutstandingInd | 0 | false |
| IRS990/LobbyingActivitiesInd | 0 | false |
| IRS990/LocalChaptersInd | 0 | false |
| IRS990/MaterialDiversionOrMisuseInd | 0 | false |
| IRS990/MembersOrStockholdersInd | 0 | false |
| IRS990/MethodOfAccountingCashInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | true |
| IRS990/MinutesOfGoverningBodyInd | 0 | true |
| IRS990/MissionDesc | 0 | To Grant Scholarship Funds |
| IRS990/MoreThan5000KToIndividualsInd | 0 | false |
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| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 311670 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 323157 |
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| IRS990/NetUnrelatedBusTxblIncmAmt | 0 | 0 |
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| IRS990/NondeductibleContributionsInd | 0 | false |
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| IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt | 0 | 63 |
| IRS990/OfficeExpensesGrp/ProgramServicesAmt | 0 | 0 |
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| IRS990/OperateHospitalInd | 0 | false |
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| IRS990/ReportLandBuildingEquipmentInd | 0 | false |
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| IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt | 0 | 323157 |
| IRS990/SavingsAndTempCashInvstGrp/BOYAmt | 0 | 25843 |
| IRS990/SavingsAndTempCashInvstGrp/EOYAmt | 0 | 21039 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt | 0 | 1885 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt | 0 | 2259 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt | 0 | 2184 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt | 0 | 11680 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt | 0 | 2152 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt | 0 | 20160 |
| IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt | 0 | 10472 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt | 0 | 8507 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt | 0 | 8104 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt | 0 | 6847 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt | 0 | 8748 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt | 0 | 42678 |
| IRS990ScheduleA/InvestmentIncomeCYPct | 0 | 0 |
| IRS990ScheduleA/OtherIncome170Grp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/OtherSupportSumAmt | 0 | 0 |
| IRS990ScheduleA/PublicOrganization170Ind | 0 | X |
| IRS990ScheduleA/PublicSupportCY170Pct | 0 | 0.32080 |
| IRS990ScheduleA/PublicSupportCY509Pct | 0 | 0 |
| IRS990ScheduleA/PublicSupportPY170Pct | 0 | 0.33540 |
| IRS990ScheduleA/PublicSupportTotal170Amt | 0 | 20160 |
| IRS990ScheduleA/PublicSupportTotal509Amt | 0 | 0 |
| IRS990ScheduleA/SubstantialContributorsTotAmt | 0 | 0 |
| IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/ThirtyThrPctSuprtTestsPY170Ind | 0 | X |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt | 0 | 1885 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt | 0 | 2259 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt | 0 | 2184 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt | 0 | 11680 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt | 0 | 2152 |
| IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt | 0 | 20160 |
| IRS990ScheduleA/TotalSupportAmt | 0 | 62838 |
| IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/TotalAmt | 0 | 0 |
| IRS990/ScheduleBRequiredInd | 0 | false |
| IRS990ScheduleD/CYEndwmtFundGrp/AdministrativeExpensesAmt | 0 | 4488 |
| IRS990ScheduleD/CYEndwmtFundGrp/BeginningYearBalanceAmt | 0 | 311670 |
| IRS990ScheduleD/CYEndwmtFundGrp/ContributionsAmt | 0 | 1885 |
| IRS990ScheduleD/CYEndwmtFundGrp/EndYearBalanceAmt | 0 | 323157 |
| IRS990ScheduleD/CYEndwmtFundGrp/GrantsOrScholarshipsAmt | 0 | 20000 |
| IRS990ScheduleD/CYEndwmtFundGrp/InvestmentEarningsOrLossesAmt | 0 | 34090 |
| IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/AdministrativeExpensesAmt | 0 | 4274 |
| IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/BeginningYearBalanceAmt | 0 | 325696 |
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| IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/EndYearBalanceAmt | 0 | 311670 |
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| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 0 | The intended use of the organizations endowment fund is to provide scholarships to resident students graduating from High Schools in the Windward Oahu Rotary District. |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Pt V, Line 4 |
| IRS990ScheduleI/GrantRecordsMaintainedInd | 0 | true |
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| IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt | 0 | College Scholarships |
| IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/RecipientCnt | 0 | 5 |
| IRS990ScheduleI/SupplementalInformationDetail/ExplanationTxt | 0 | The Chairman of the Scholarship Committee receives a report from each school attended by the scholarship recipient, attesting to their academic standing each semester. Chairman then instructs the WREF Treasurer in writing to release the funds, directed to the office of Financial Air with notation for the benefit of followed by the students name. |
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| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | ARTICLES OF INCORPORATION - Article VIII The corporation shall have no members |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | The current sitting President of the Rotary Club of Windward Oahu appoints each member (of the governing body)/trustee/director for a three year term |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | A copy of this Return was emailed, reviewed and approved individually by members of the Board of Directors. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | Minutes are taken at each Board meeting, held approximately four times each year, then reviewed and approved at the subsequent meeting. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | During the period of November 2023 to February 2024 the Scholarship Chair spent approximately 30 hours working with the local high school guidance counselors and answering student inquiries. Interviews for WREF scholarships were conduucted on Saturday, February 17, 2024. The scholarship selection commitee, consisting of Mrs. Katherine Braden, Mr. Dudley Foster, Mr. Steve Comes, Mr. Murray Visser and Mrs. Roberta Cestare interviewed six (6) candidates via Zoom from 9:00am to 12:30 pm. A seventh candidated was interviewed via Zoom on Wednesday, February 14 for half an hour. The committee spent another hour discussing and ranking the candidates and then made their final decisions. The Windward Rotary Education Foundation (WREF) awarded two scholarships this year. The WREF scholarship of $5,000 per year for four years for a total of $20,000 was awarded to Chloe Ishigo, a senior at Kailua High School and the Ross Mikey award of $1,000 was awarded to Noah Donnelly, a senior at Kailua High School. The applications of the awardees will be retained together with the WREF awardees transcripts for the four year academic period of the student. The records are retained by the Scholarship Chair . |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | The decisions of the trustee/directors aka Board of Directors are governed by the Articles of Incorporation and the Bylaws adopted May 24, 1993. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 6 | This organization will make its Form 1023, Application for Recognition of exemption Under Section 501(c)(3) of the Internal Revenue Code, available for public inspection upon request. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 7 | This organization will make its governing documents, conflict of interest policy and financial statements available to the public if and when such request is made. There have been no requests. |
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| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | Pt VI, Line 11b |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | Pt VI, Line 8a |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | Pt VI, Line 8b |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | Pt VI, Line 7b |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 6 | Pt VI, Line 18 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 7 | Pt VI, Line 19 |
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