Civic Intelligence

Waipa Foundation

EIN 99-0313224 • 501(c)3 • Hanalei, HI

Profile

To restore waipa's vibrant natural systems and resources and inspire healthy, thriving communities connected to their resources.

PO Box 1189Hanalei, HI 96714

www.waipafoundation.org

Siviq Scores

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

Liabilities / Assets

55th percentile

0.09x

Higher debt load relative to assets than 55% of similar nonprofits.

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

Liabilities / Revenue

60th percentile

0.13x

Higher debt load relative to revenue than 60% of similar nonprofits.

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

Net Margin

62nd percentile

11%

Higher net margin than 62% of similar nonprofits.

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

Top Officer Pay

70th percentile

$108,756

Higher top officer pay than 70% of similar nonprofits.

Top officer pay equals 4.3% of source-year revenue.

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

Asset Growth

60th percentile

7.2%

Faster asset growth than 60% of similar nonprofits.

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

Revenue Growth

77th percentile

35%

Faster revenue growth than 77% of similar nonprofits.

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

Balance Sheet
Liabilities / Assets55th percentile

Assets

Up

$3,740,945

Up $249,960 (+7.2%) from 2023

Liabilities

Down

$341,444

Down $39,167 (-10%) from 2023

Net Assets

Up

$3,399,501

Up $289,127 (+9.3%) from 2023

Operations
Liabilities / Revenue60th percentileNet Margin62nd percentile

Revenue

Up

$2,531,703

Up $650,541 (+35%) from 2023

Expenses

Up

$2,250,648

Up $294,450 (+15%) from 2023

Net Income

Up

$281,055

Up $356,091 (+475%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth60th percentile

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

$4.0M$3.0M$2.0M$1.0M$0Assets 2010: $557,703Liabilities 2010: $39,726Net Assets 2010: $517,9772010Assets 2011: $588,803Liabilities 2011: $27,046Net Assets 2011: $561,7572011Assets 2012: $737,505Liabilities 2012: $30,093Net Assets 2012: $707,4122012Assets 2013: $1,289,275Liabilities 2013: $35,184Net Assets 2013: $1,254,0912013Assets 2014: $1,676,374Liabilities 2014: $66,381Net Assets 2014: $1,609,9932014Assets 2015: $2,313,604Liabilities 2015: $81,539Net Assets 2015: $2,232,0652015Assets 2016: $2,615,658Liabilities 2016: $152,084Net Assets 2016: $2,463,5742016Assets 2017: $2,589,800Liabilities 2017: $140,380Net Assets 2017: $2,449,4202017Assets 2018: $2,712,875Liabilities 2018: $54,168Net Assets 2018: $2,658,7072018Assets 2019: $2,946,592Liabilities 2019: $200,445Net Assets 2019: $2,746,1472019Assets 2020: $2,885,690Liabilities 2020: $252,929Net Assets 2020: $2,632,7612020Assets 2021: $2,930,742Liabilities 2021: $90,966Net Assets 2021: $2,839,7762021Assets 2022: $3,240,137Liabilities 2022: $54,727Net Assets 2022: $3,185,4102022Assets 2023: $3,490,985Liabilities 2023: $380,611Net Assets 2023: $3,110,3742023Assets 2024: $3,740,945Liabilities 2024: $341,444Net Assets 2024: $3,399,5012024

Highlighted filing

2024

Assets$3,740,945
Liabilities$341,444
Net Assets$3,399,501
Open 2024 Filing

Operations Trend

Revenue Growth77th percentile

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

$3.0M$2.0M$1.0M$0-$1.0MExpenses 2010: $761,8692010Expenses 2011: $943,4172011Expenses 2012: $958,1982012Revenue 2013: $1,512,235Expenses 2013: $965,556Net Income 2013: $546,6792013Revenue 2014: $1,352,196Expenses 2014: $996,294Net Income 2014: $355,9022014Revenue 2015: $1,660,557Expenses 2015: $1,038,485Net Income 2015: $622,0722015Revenue 2016: $1,646,395Expenses 2016: $1,414,886Net Income 2016: $231,5092016Revenue 2017: $1,445,709Expenses 2017: $1,459,863Net Income 2017: -$14,1542017Revenue 2018: $1,583,246Expenses 2018: $1,426,508Net Income 2018: $156,7382018Revenue 2019: $1,354,986Expenses 2019: $1,267,546Net Income 2019: $87,4402019Revenue 2020: $1,150,054Expenses 2020: $1,263,440Net Income 2020: -$113,3862020Revenue 2021: $1,515,898Expenses 2021: $1,443,307Net Income 2021: $72,5912021Revenue 2022: $1,551,349Expenses 2022: $1,205,715Net Income 2022: $345,6342022Revenue 2023: $1,881,162Expenses 2023: $1,956,198Net Income 2023: -$75,0362023Revenue 2024: $2,531,703Expenses 2024: $2,250,648Net Income 2024: $281,0552024

Highlighted filing

2024

Revenue$2,531,703
Expenses$2,250,648
Net Income$281,055
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$3,740,945
Liabilities
$341,444
Net assets
$3,399,501
Revenue
$2,531,703
Expenses
$2,250,648
Net income
$281,055
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$3.74$0.34$3.40$2.53$2.25$0.28
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.49$0.38$3.11$1.88$1.96$0.08
2022Detailed filing. Detailed filing data is available for this year.$3.24$0.05$3.19$1.55$1.21$0.35
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.93$0.09$2.84$1.52$1.44$0.07
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.89$0.25$2.63$1.15$1.26$0.11
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.95$0.20$2.75$1.35$1.27$0.09
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.71$0.05$2.66$1.58$1.43$0.16
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.59$0.14$2.45$1.45$1.46$0.01
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.62$0.15$2.46$1.65$1.41$0.23
2015Detailed filing. Detailed filing data is available for this year.$2.31$0.08$2.23$1.66$1.04$0.62
2014Detailed filing. Detailed filing data is available for this year.$1.68$0.07$1.61$1.35$1.00$0.36
2013XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.29$0.04$1.25$1.51$0.97$0.55
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.74$0.03$0.71$0.96
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.59$0.03$0.56$0.94
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.56$0.04$0.52$0.76
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Nov 13, 2025
Return Version
2024v5.2
Gross Receipts
$2,572,392
Mission and Program Overview

Mission

To restore waipa's vibrant natural systems and resources, and inspire healthy, thriving communities connected to their resources.

Waipa foundations mission is to restore waipa's vibrant natural systems and resources, and inspire healthy, thriving communities connected to their resources.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$1,707,584$1,651,065▼ $56,519
Investments in Publicly Traded Securities$527,238$1,055,893▲ $528,655
Cash and Non-Interest-Bearing Accounts$913,350$466,161▼ $447,189
Pledges and Grants Receivable$12,698$240,910▲ $228,212
Prepaid Expenses and Deferred Charges$39,799$42,947▲ $3,148
Total Assets$3,490,985$3,740,945▲ $249,960
Other Assets Total$290,316$283,969▼ $6,347
Liabilities
Other Liabilities$290,317$283,969▼ $6,348
Accounts Payable and Accrued Expenses$44,613$48,937▲ $4,324
Mortgage Notes Payable Secured by Investment Property$45,681$8,538▼ $37,143
Total Liabilities$380,611$341,444▼ $39,167
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$2,423,651$2,474,364▲ $50,713
Net Assets With Donor Restrictions$686,723$925,137▲ $238,414
Total Net Assets Fund Balance$3,110,374$3,399,501▲ $289,127
Total Liabilities and Net Assets / Fund Balance$3,490,985$3,740,945▲ $249,960

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$1,175,714$405,106$1,580,820
Equipment$420,404$567,477$987,881
Other Land Buildings$54,947$140,794$195,741
Other Assets Org$283,969--
Compensation and Service Providers
Top Officer Pay70th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Stacy M SproatExecutive DirectorFT$95,000$13,756$108,756
Lea WeldonAdministrative Manager / Youth Programs DirectorFT$54,748$10,856$65,604

Board Members and Trustees

NameTitle
Dennis ChunPresident, Director
Presley WannVice President, Director
Donna Aana-nakaharaDirector
Gayla SpencerDirector
Lea KaiaokamalieDirector
Lillian WatariDirector
Todd KuwayeDirector
Kalikolihau PaikSecretary, Director
Michelle SwartmanTreasurer, Director
Revenue and Support

Revenue Composition

Contributions and Grants
$1,770,948
Program Service Revenue
$257,563
Investment Income
$28,824
Other Revenue
$474,368
All Other Contributions
$731,652
Change in Net Assets
$281,055

Audited Revenue Reconciliation

Revenue per Audited Statements
$4,158,041
Revenue Not Reported on Financial Statements
$-1,626,338
Revenue Not Reported on Form 990
$-169
Other Revenue Adjustments
$-1,626,338
Total Revenue per Audited Statements
$4,157,872
Total Revenue per Form 990
$2,531,703
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,260,981
Other Expenses$989,667
Total Fundraising Expense$146,348
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$701,808$22,406$75,797$800,011
Fees for Services Other$234,644$58,879$1,367$294,890
Other Expenses$226,214$15,411$34,821$276,446
Other Employee Benefits$210,654$26,783$19,513$256,950
Current Officers, Directors, Trustees, and Key Employees$9,387$168,973-$178,360
Depreciation Depletion$158,684--$158,684
Occupancy$91,785$531$8,585$100,901
Insurance$69,868$9,324$3,000$82,192
Fees for Services Accounting-$37,624-$37,624
Pension Plan Contributions$23,342-$2,318$25,660
Office Expenses$6,148$15,469-$21,617
Travel$13,692$2,174$52$15,918
Advertising$500-$895$1,395
Total Functional Expenses$1,746,726$357,574$146,348$2,250,648

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$2,253,202
Expenses per Audited Statements$2,250,648
Total Expenses per Form 990$2,250,648
Expenses Not Reported on Form 990$2,554
Expenses Not Reported on Financial Statements$0
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$16,856
Fundraising Gross Income$9,552
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Interested-Person Transactions

Interested PartyRelationshipDescriptionShared RevenueAmount
Robert WatariHusband of Director Lillian WatariKaloNo$38,720
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Right of Use Liabilities$283,969
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
Yes
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
No
Management duties delegated
No

Governance Explanations

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

“A copy of waipa foundation's form 990 was provided to the board of directors prior to filing via electronic mail or hand delivery. Board of directors have one week to review the 990 in draft form before it is submitted, to ask questions, request clarification, more information, or make comments.”

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

“Each board member signs a conflict of interest disclosure statement annually. Board members are covered under the policy. Staff reviews the completed statements, and if a conflict is identified, the issue is reviewed at the board level. Although not stated in the policy, the board would have the member in question recuse themselves. Restrictions on persons with a conflict are not identified in the policy, but in practice, the board would prohibit them from participating in the deliberations and decisions on a transaction.”

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

“The board of directors will review and approve the executive director's compensation periodically or upon consideration of a proposed change in the compensation rate. In determining the executive director's compensation, the board of directors will use comparable data based on the form 990 filed by other 501(c)(3) organizations of similar size and geographic area. A record of the decision shall be noted in the meeting minutes. This process was undertaken in 2022.”

Form 990, Part VI, Section C, Line 19

“The organization makes its governing documents, conflict of interest policy, and financial statements available to the public upon request.”

Filing and Contact Details

Filer

Filer Name
Waipa Foundation
EIN
99-0313224
Phone
8086391815
Address
PO BOX 1189, HANALEI, HI 96714

Signing Officer

Name
Michelle Swartman
Title
Treasurer
Phone
8086391815
Signed
2025-11-13
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Stacy M Sproat
Formed
1994
Legal Domicile
Hi
Voting Board Members
9
Independent Board Members
8
Employees
61
Volunteers
350

Preparer

Firm
Cw Associates Cpas
Address
700 BISHOP STREET SUITE 1040, HONOLULU, HI 96813
Preparer
Rodney M Harano
Phone
8085311040
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 11G

“Other professional fees: program service expenses 234,644. Management and general expenses 58,879. Fundraising expenses 1,367. Total expenses 294,890.”

Financial Statement Notes

PART X, LINE 2:

“U.s. Gaap requires uncertain tax positions to be recognized in the financial statements if they are more likely than not to fail upon regulatory examination. Management has evaluated the foundation's tax positions as of and for the years ended december 31, 2024 and 2023 and determined that the foundation had no uncertain tax positions required to be reported in accordance with u.s. Gaap. The foundation is subject to routine audits by taxing jurisdictions; however, there are currently no audits in progress for any open tax periods.”

PART XI, LINE 4B - OTHER ADJUSTMENTS:

“Direct fundraising expenses -2,554. Change in net assets with donor restrictions -1,623,784.”

PART XII, LINE 2D - OTHER ADJUSTMENTS:

“Direct fundraising expenses 2,554.”

Raw XML AppendixShowing 400 of 492 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/ActivityOrMissionDesc0WAIPA FOUNDATIONS MISSION IS TO RESTORE WAIPA'S VIBRANT NATURAL SYSTEMS AND RESOURCES, AND INSPIRE HEALTHY, THRIVING COMMUNITIES CONNECTED TO THEIR RESOURCES.
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IRS990/Desc0WAIPA SERVED OVER 100 CHILDREN AND YOUTH FROM THE LOCAL COMMUNITY IN PROGRAMS ENRICHMENT, COMMUNITY BUILDING, LIFE AND WORK SKILLS, ACADEMICS AND HAWAIIAN CULTURAL VALUES AND PRACTICE. IN ADDITION WAIPA SERVED OVER 1,000 LEARNERS FROM KAUA`I, HAWAII AND BEYOND ON EDUCATIONAL VISITS TO LEARN ABOUT HAWAIIAN CULTURE, VALUES AND RESOURCE MANAGEMENT, ENVIRONMENT AND FOOD. WAIPA MANAGED AND ACTIVELY MAINTAINED 50+ ACRES OF LAND, RESOURCES, AND FACILITIES AT WAIPA AS LEARNING SITES FOR PROGRAMS, COMMUNITY CONNECTION AND TO PROVIDE FOOD AND MATERIALS FOR WAIPA'S COMMUNITY AND PROGRAMS. WAIPA SERVED AS A FOOD HUB GROWING, PRODUCING, AND DISTRIBUTING OVER 35,000 LBS OF POI AND 10,000 LBS OF FRESH PRODUCE DURING THE YEAR PLUS HEALTHY MEALS AND OTHER FOOD ITEMS TO COMMUNITY. WAIPA ALSO SUPPORTS COMMUNITY BASED ECONOMIC DEVELOPMENT BY PROVIDING AN INCUBATOR KITCHEN TO SMALL FOOD BUSINESSES AND HOSTING A WEEKLY FARMERS MARKET, ANNUAL FOOD FESTIVAL AND CHRISTMAS CRAFT FAIR. OVER 75 LOCAL FARMERS, CRAFTERS AND VENDORS WERE SERVED THROUGH THESE EVENTS. THE 2024 YEAR WAS ANOTHER BUSY AND AMAZING ONE FOR WAIPA.ANOTHER MAJOR ACTIVITY INCLUDED GROWING FRESH PRODUCE IN OUR GARDENS, AND PROCESSING POI IN OUR KITCHEN, BOTH OF WHICH ARE DISTRIBUTED WEEKLY AT AFFORDABLE PRICES (0%-60% OF RETAIL) TO SUPPORT THE FOOD SUSTAINABILITY OF WAIPA'S COMMUNITIES. OVER 10,000 LBS OF FRESH PRODUCE WAS GROWN, AND OVER 35,000 LBS OF POI PROCESSED DURING THIS YEAR. PREPARED FOOD ITEMS INCLUDING BAKED GOODS AND SAVORY ENTREES CONTINUE TO BE SOLD THROUGH ITS SELF SERVE HONOR SYSTEM RETAIL SPACE ONSITE. ALL PRODUCTS CONTAIN LOCAL AND WAIPA INGREDIENTS. BAKED GOODS ARE PRICED AT RETAIL AND SAVORY ENTREES ARE PRICED AT 60% OF RETAIL AS SERVICE TO OUR COMMUNITY. SAVORY ITEMS PROVIDE LOCAL COMMUNITIES WITH HEALTHY, LOCAL, AFFORDABLE PREPARED FOODS. MANAGING AND MAINTAINING THE LAND, RESOURCES, AND FACILITIES AT WAIPA BOTH TO INCREASE THEIR HEALTH AND PRODUCTIVITY, AND AS LEARNING SITES, INCLUDING STREAM MONITORING AND RESTORATION WHICH HAS INCREASED THE HEALTH OF WAIPA STREAM, AS INDICATED BY REGULAR MONITORING; WAIPA ALSO MANAGES FARMS, GARDENS, GREENHOUSE, AND TARO FIELDS AND THEIR RELATED INFRASTRUCTURE; COASTAL HABITATS, CAMPSITES, AND A FISHPOND; LOWLAND NATIVE FOREST RESTORATION AND MANAGEMENT; OPEN SPACES FOR COMMUNITY FESTIVALS, GATHERINGS AND EVENTS; FACILITIES FOR PROGRAM USE, TO MEET, GATHER, PREPARE FOOD, AND ADMINISTRATIVE USE FOR MANAGEMENT OF THE ORGANIZATION AND ITS PROGRAMS. IN TOTAL OVER 50 ACRES OF LEARNING SITES AND FARM/GARDEN AREAS, ALONG WITH THEIR ACCESS AND WATER AND OTHER INFRASTRUCTURE WERE MAINTAINED BY WAIPA STAFF TEAM.
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IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt40
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt50
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt60
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt70
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt80
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt913756
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt1010856
IRS990/Form990PartVIISectionAGrp/PersonNm0DENNIS CHUN
IRS990/Form990PartVIISectionAGrp/PersonNm1PRESLEY WANN
IRS990/Form990PartVIISectionAGrp/PersonNm2KALIKOLIHAU PAIK
IRS990/Form990PartVIISectionAGrp/PersonNm3MICHELLE SWARTMAN
IRS990/Form990PartVIISectionAGrp/PersonNm4DONNA AANA-NAKAHARA
IRS990/Form990PartVIISectionAGrp/PersonNm5LEA KAIAOKAMALIE
IRS990/Form990PartVIISectionAGrp/PersonNm6TODD KUWAYE
IRS990/Form990PartVIISectionAGrp/PersonNm7GAYLA SPENCER
IRS990/Form990PartVIISectionAGrp/PersonNm8LILLIAN WATARI
IRS990/Form990PartVIISectionAGrp/PersonNm9STACY M SPROAT
IRS990/Form990PartVIISectionAGrp/PersonNm10LEA WELDON
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt70
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt80
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt995000
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt1054748
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt70
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt80
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt90
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt100
IRS990/Form990PartVIISectionAGrp/TitleTxt0PRESIDENT, DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt1VICE PRESIDENT, DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt2SECRETARY, DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt3TREASURER, DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt4DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt5DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt6DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt7DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt8DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt9EXECUTIVE DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt10ADMINISTRATIVE MANAGER / YOUTH PROGRAMS DIRECTOR
IRS990/Form990ProvidedToGvrnBodyInd01
IRS990/FormationYr01994
IRS990/FormerOfcrEmployeesListedInd00
IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd0X
IRS990/FSAuditedInd01
IRS990/FundraisingActivitiesInd00
IRS990/FundraisingAmt02400
IRS990/FundraisingDirectExpensesAmt016856
IRS990/FundraisingGrossIncomeAmt09552
IRS990/GamingActivitiesInd00
IRS990/GoverningBodyVotingMembersCnt09
IRS990/GovernmentGrantsAmt01036896
IRS990/GrantsToIndividualsInd00
IRS990/GrantsToOrganizationsInd00
IRS990/GrantToRelatedPersonInd00
IRS990/GrossReceiptsAmt02572392
IRS990/GrossRentsGrp/RealAmt030250
IRS990/GrossSalesOfInventoryAmt0453479
IRS990/GroupReturnForAffiliatesInd00
IRS990/IncludeFIN48FootnoteInd01
IRS990/IndependentAuditFinclStmtInd01
IRS990/IndependentVotingMemberCnt08
IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd00
IRS990/InfoInScheduleOPartIIIInd0X
IRS990/InfoInScheduleOPartIXInd0X
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InsuranceGrp/FundraisingAmt03000
IRS990/InsuranceGrp/ManagementAndGeneralAmt09324
IRS990/InsuranceGrp/ProgramServicesAmt069868
IRS990/InsuranceGrp/TotalAmt082192
IRS990/InvestmentIncomeGrp/ExclusionAmt028824
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt028824
IRS990/InvestmentInJointVentureInd00
IRS990/InvestmentsPubTradedSecGrp/BOYAmt0527238
IRS990/InvestmentsPubTradedSecGrp/EOYAmt01055893
IRS990/IRPDocumentCnt017
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt01113377
IRS990/LandBldgEquipBasisNetGrp/BOYAmt01707584
IRS990/LandBldgEquipBasisNetGrp/EOYAmt01651065
IRS990/LandBldgEquipCostOrOtherBssAmt02764442
IRS990/LegalDomicileStateCd0HI
IRS990/LessRentalExpensesGrp/RealAmt00
IRS990/LoanOutstandingInd00
IRS990/LobbyingActivitiesInd00
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembersOrStockholdersInd00
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd01
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0TO RESTORE WAIPA'S VIBRANT NATURAL SYSTEMS AND RESOURCES, AND INSPIRE HEALTHY, THRIVING COMMUNITIES CONNECTED TO THEIR RESOURCES.
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/MortgNotesPyblScrdInvstPropGrp/BOYAmt045681
IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt08538
IRS990/NetAssetsOrFundBalancesBOYAmt03110374
IRS990/NetAssetsOrFundBalancesEOYAmt03399501
IRS990/NetIncmFromFundraisingEvtGrp/ExclusionAmt0-7304
IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt0-7304
IRS990/NetIncomeOrLossGrp/RelatedOrExemptFuncIncomeAmt0429646
IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt0429646
IRS990/NetRentalIncomeOrLossGrp/ExclusionAmt030250
IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt030250
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NetUnrlzdGainsLossesInvstAmt0-169
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt02423651
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt02474364
IRS990/NondeductibleContributionsInd00
IRS990/OccupancyGrp/FundraisingAmt08585
IRS990/OccupancyGrp/ManagementAndGeneralAmt0531
IRS990/OccupancyGrp/ProgramServicesAmt091785
IRS990/OccupancyGrp/TotalAmt0100901
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt015469
IRS990/OfficeExpensesGrp/ProgramServicesAmt06148
IRS990/OfficeExpensesGrp/TotalAmt021617
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt0290316
IRS990/OtherAssetsTotalGrp/EOYAmt0283969
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherEmployeeBenefitsGrp/FundraisingAmt019513
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt026783
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt0210654
IRS990/OtherEmployeeBenefitsGrp/TotalAmt0256950
IRS990/OtherExpensesGrp/Desc0SUPPLIES
IRS990/OtherExpensesGrp/FundraisingAmt034821
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt015411
IRS990/OtherExpensesGrp/ProgramServicesAmt0226214
IRS990/OtherExpensesGrp/TotalAmt0276446
IRS990/OtherLiabilitiesGrp/BOYAmt0290317
IRS990/OtherLiabilitiesGrp/EOYAmt0283969
IRS990/OtherRevenueMiscGrp/BusinessCd0900099
IRS990/OtherRevenueMiscGrp/Desc0REIMBURSEMENTS & OTHER
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt021776
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt021776
IRS990/OtherRevenueTotalAmt021776
IRS990/OtherSalariesAndWagesGrp/FundraisingAmt075797
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt022406
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0701808
IRS990/OtherSalariesAndWagesGrp/TotalAmt0800011
IRS990/PartialLiquidationInd00
IRS990/PayPremiumsPrsnlBnftCntrctInd00
IRS990/PensionPlanContributionsGrp/FundraisingAmt02318
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt023342
IRS990/PensionPlanContributionsGrp/TotalAmt025660
IRS990/PledgesAndGrantsReceivableGrp/BOYAmt012698
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt0240910
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt039799
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt042947
IRS990/PrincipalOfficerNm0STACY M SPROAT
IRS990/PriorPeriodAdjustmentsAmt08241
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0611710
IRS990/ProgramServiceRevenueGrp/Desc0PROGRAM PARTICIP. FEES
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0257563
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0257563
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt01259776
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt02000
IRS990/PYInvestmentIncomeAmt024782
IRS990/PYOtherExpensesAmt0822683
IRS990/PYOtherRevenueAmt0377876
IRS990/PYProgramServiceRevenueAmt0218728
IRS990/PYRevenuesLessExpensesAmt0-75036
IRS990/PYSalariesCompEmpBnftPaidAmt01131515
IRS990/PYTotalExpensesAmt01956198
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt01881162
IRS990/QuidProQuoContributionsInd01
IRS990/QuidProQuoContriDisclInd01
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt0281055
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/RentalIncomeOrLossGrp/RealAmt030250
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd01
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt0708985
IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt0REIMBURSEMENTS OTHER INCOME - 2020 AMOUNT: $ 14,071. 2021 AMOUNT: $ 8,318. 2022 AMOUNT: $ 8,944. 2023 AMOUNT: $ 6,585. 2024 AMOUNT: $ 21,776.
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc0SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME:
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt01770948
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt01259776
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt01323545
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt01208032
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0897018
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt06459319
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt059074
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt024782
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt02481
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt012720
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt099057
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt02504807
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearAmt021776
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus1YearAmt06585
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus2YearsAmt08944
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus3YearsAmt08318
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus4YearsAmt014071
IRS990ScheduleA/OtherIncome170Grp/TotalAmt059694
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.61610
IRS990ScheduleA/PublicSupportPY170Pct00.52800
IRS990ScheduleA/PublicSupportTotal170Amt04077644
IRS990ScheduleA/SubstantialContributorsTotAmt02381675
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt01770948
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt01259776
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt01323545
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt01208032
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0897018
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt06459319
IRS990ScheduleA/TotalSupportAmt06618070
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd01
IRS990ScheduleD/BuildingsGrp/BookValueAmt01175714
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0405106
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt01580820
IRS990ScheduleD/EquipmentGrp/BookValueAmt0420404
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0567477
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0987881
IRS990ScheduleD/ExpensesNotReportedAmt02554
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt02250648
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/NetUnrealizedGainsInvstAmt0-169
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt0283969
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0RIGHT OF USE ASSETS
IRS990ScheduleD/OtherExpensesIncludedAmt02554
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt054947
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt0140794
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt0195741
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt0283969
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0RIGHT OF USE LIABILITIES
IRS990ScheduleD/OtherRevenuesNotIncludedAmt0-1626338
IRS990ScheduleD/RevenueNotReportedAmt0-169
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt0-1626338
IRS990ScheduleD/RevenueSubtotalAmt04158041
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0U.S. GAAP REQUIRES UNCERTAIN TAX POSITIONS TO BE RECOGNIZED IN THE FINANCIAL STATEMENTS IF THEY ARE MORE LIKELY THAN NOT TO FAIL UPON REGULATORY EXAMINATION. MANAGEMENT HAS EVALUATED THE FOUNDATION'S TAX POSITIONS AS OF AND FOR THE YEARS ENDED DECEMBER 31, 2024 AND 2023 AND DETERMINED THAT THE FOUNDATION HAD NO UNCERTAIN TAX POSITIONS REQUIRED TO BE REPORTED IN ACCORDANCE WITH U.S. GAAP. THE FOUNDATION IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS IN PROGRESS FOR ANY OPEN TAX PERIODS.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1DIRECT FUNDRAISING EXPENSES -2,554. CHANGE IN NET ASSETS WITH DONOR RESTRICTIONS -1,623,784.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt2DIRECT FUNDRAISING EXPENSES 2,554.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1PART XI, LINE 4B - OTHER ADJUSTMENTS:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc2PART XII, LINE 2D - OTHER ADJUSTMENTS:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt01651065
IRS990ScheduleD/TotalBookValueOtherAssetsAmt0283969
IRS990ScheduleD/TotalExpensesPerForm990Amt02250648
IRS990ScheduleD/TotalLiabilityAmt0283969
IRS990ScheduleD/TotalRevenuePerForm990Amt02531703
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt04157872
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt02253202
IRS990/ScheduleJRequiredInd00
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/PersonNm0ROBERT WATARI
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt0HUSBAND OF DIRECTOR LILLIAN WATARI
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd00
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionAmt038720
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc0KALO
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0A COPY OF WAIPA FOUNDATION'S FORM 990 WAS PROVIDED TO THE BOARD OF DIRECTORS PRIOR TO FILING VIA ELECTRONIC MAIL OR HAND DELIVERY. BOARD OF DIRECTORS HAVE ONE WEEK TO REVIEW THE 990 IN DRAFT FORM BEFORE IT IS SUBMITTED, TO ASK QUESTIONS, REQUEST CLARIFICATION, MORE INFORMATION, OR MAKE COMMENTS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1EACH BOARD MEMBER SIGNS A CONFLICT OF INTEREST DISCLOSURE STATEMENT ANNUALLY. BOARD MEMBERS ARE COVERED UNDER THE POLICY. STAFF REVIEWS THE COMPLETED STATEMENTS, AND IF A CONFLICT IS IDENTIFIED, THE ISSUE IS REVIEWED AT THE BOARD LEVEL. ALTHOUGH NOT STATED IN THE POLICY, THE BOARD WOULD HAVE THE MEMBER IN QUESTION RECUSE THEMSELVES. RESTRICTIONS ON PERSONS WITH A CONFLICT ARE NOT IDENTIFIED IN THE POLICY, BUT IN PRACTICE, THE BOARD WOULD PROHIBIT THEM FROM PARTICIPATING IN THE DELIBERATIONS AND DECISIONS ON A TRANSACTION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE BOARD OF DIRECTORS WILL REVIEW AND APPROVE THE EXECUTIVE DIRECTOR'S COMPENSATION PERIODICALLY OR UPON CONSIDERATION OF A PROPOSED CHANGE IN THE COMPENSATION RATE. IN DETERMINING THE EXECUTIVE DIRECTOR'S COMPENSATION, THE BOARD OF DIRECTORS WILL USE COMPARABLE DATA BASED ON THE FORM 990 FILED BY OTHER 501(C)(3) ORGANIZATIONS OF SIMILAR SIZE AND GEOGRAPHIC AREA. A RECORD OF THE DECISION SHALL BE NOTED IN THE MEETING MINUTES. THIS PROCESS WAS UNDERTAKEN IN 2022.

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