Civic Intelligence

Waipa Foundation

990 • Fiscal year 2013 • EIN 99-0313224

Jan 01, 2013 to Dec 31, 2013 • Filed on Nov 13, 2014

PO Box 118996714

(808) 639-1815

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

32nd percentile

0.03x

Higher debt load relative to assets than 32% of similar nonprofits.

2013 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2013

Liabilities / Revenue

27th percentile

0.02x

Higher debt load relative to revenue than 27% of similar nonprofits.

2013 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2013

Net Margin

86th percentile

36%

Higher net margin than 86% of similar nonprofits.

2013 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2013

Top Officer Pay

55th percentile

$61,726

Higher top officer pay than 55% of similar nonprofits.

Top officer pay equals 4.1% of source-year revenue.

2013 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2013

Asset Growth

95th percentile

75%

Faster asset growth than 95% of similar nonprofits.

2013 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2012 to 2013

Revenue Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2013

Assets

Up

$1,289,275

Up $551,770 (+75%) from 2012

Net Assets

Up

$1,254,091

Up $546,679 (+77%) from 2012

Liabilities

Up

$35,184

Up $5,091 (+17%) from 2012

Revenue

$1,512,235

No earlier filing loaded for comparison.

Expenses

Up

$965,556

Up $7,358 (+0.8%) from 2012

Net Income

$546,679

No earlier filing loaded for comparison.

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$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

2013

Assets$1,289,275
Liabilities$35,184
Net Assets$1,254,091

Operations Trend

Revenue, expenses, and net income across loaded years, with this 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

2013

Revenue$1,512,235
Expenses$965,556
Net Income$546,679
Jump To
Filing Snapshot
Filing Period
Jan 1, 2013 to Dec 31, 2013
Signed
Nov 13, 2014
Return Version
2013v3.0
Gross Receipts
$1,553,993
Mission and Program Overview

Mission

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

SEE SCHEDULE O.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$604,496$1,138,274▲ $533,778
Land, Buildings, and Equipment, Net$111,668$97,394▼ $14,274
Pledges and Grants Receivable$13,521$44,129▲ $30,608
Prepaid Expenses and Deferred Charges$7,820$9,478▲ $1,658
Accounts Receivable-$0-
Total Assets$737,505$1,289,275▲ $551,770
Liabilities
Accounts Payable and Accrued Expenses$30,093$35,184▲ $5,091
Total Liabilities$30,093$35,184▲ $5,091
Net Assets / Fund Balance
Temporarily Rstr Net Assets$378,809$923,189▲ $544,380
Unrestricted Net Assets$328,603$330,902▲ $2,299
Total Net Assets Fund Balance$707,412$1,254,091▲ $546,679
Total Liabilities and Net Assets / Fund Balance$737,505$1,289,275▲ $551,770

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$84,944$153,411$238,355
Leasehold Improvements$11,659$11,072$22,731
Other Land Buildings$791$5,657$6,448
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Stacy M Sproat-beckExecutive DirectorFT$56,866$4,860$61,726

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$1,345,311
Program Service Revenue
$47,291
Investment Income
$0
Other Revenue
$119,633
All Other Contributions
$1,345,311
Change in Net Assets
$546,679

Audited Revenue Reconciliation

Revenue per Audited Statements
$978,182
Revenue Not Reported on Financial Statements
$534,053
Revenue Not Reported on Form 990
$0
Other Revenue Adjustments
$534,053
Total Revenue per Audited Statements
$978,182
Total Revenue per Form 990
$1,512,235
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$670,515
Other Expenses$295,041
Total Fundraising Expense$13,956
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$463,892$27,010$2,305$493,207
Fees for Services Other$74,017$1,183$700$75,900
Other Employee Benefits$63,727$1,524$133$65,384
Current Officers, Directors, Trustees, and Key Employees$53,796$8,039-$61,835
Payroll Taxes$46,325$3,559$205$50,089
Office Expenses$37,707$2,464$523$40,694
Occupancy$21,190$15,694-$36,884
Depreciation Depletion$29,955$3,015$483$33,453
Travel$8,024$826$5,690$14,540
Fees for Services Accounting-$14,285-$14,285
Advertising-$1,298-$1,298
Fees for Services Legal-$146-$146
Conferences and Meetings$50--$50
Other Expenses$164$-10,327$3,917$-10,327
Total Functional Expenses$864,832$86,768$13,956$965,556

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$975,883
Expenses per Audited Statements$965,556
Total Expenses per Form 990$965,556
Expenses Not Reported on Form 990$10,327
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 Gross Income$10,853
Fundraising Direct Expenses$10,327
Professional Fundraising Fees$0
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
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section B, Line 11

A copy of waipa foundation's form 990 was provided to the board of directors prior to filing via electronic mail and hand delivery. Board of directors have two weeks 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

Waipa foundation's conflict of interest policy was put into place in 2009 by its board of directors. To review and monitor compliance with the policy, our board members complete a disclosure statement of any potential conflicts of interest annually.

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 2014.

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

EIN
99-0313224
Phone
8086391815

Signing Officer

Name
Shann a Hashimoto
Title
Treasurer
Phone
8086391815
Signed
2014-11-13
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Stacy Sproat-beck
Formed
1994
Legal Domicile
Hi
Voting Board Members
8
Independent Board Members
8
Employees
39
Volunteers
100

Preparer

Preparer
Mark a Hayes
Phone
8085311040
Supplemental Narrative

Additional Explanations

FORM 990, PART I, LINE 1:

To restore waipa's vibrant natural systems and resources, and inspire healthy, thriving communities connected to their resources. Most significant activities during the year included: implementing programming for children and youth from the local community - from weekly to annually - in kindergarten through post high, which focuses on enrichment, academics, connection with food and the land, leadership, cultural knowledge and job and work skills. Welcoming groups from within and beyond the local community who visit waipa to participate in hands-on learning focusing on many of the same skills and areas of knowledge, but especially hawaiian culture and the connection between people and the natural world. Managing and maintaining the land, resources, and facilities at waipa both to increase their health and as learnng sites, including stream monitoring and restoration; 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 progrms. Implementing community festivals, events, and gatherings from weekly to annually.

Financial Statement Notes

PART X, LINE 2:

Accounting principles generally accepted in the united states of america require 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, 2013 and 2012 by reviewing its tax returns and conferring with its tax advisors, and determined that the foundation had no uncertain tax positions required to be reported in accordance with such generally accepted accounting principles. With few exceptions, the foundation is no longer subject to examination by taxing authorities for years ending before 2011.

PART XI, LINE 4B - OTHER ADJUSTMENTS:

Increase in temporarily restricted net assets 544,380. Reclassified fundraising expenses -10,327.

PART XII, LINE 2D - OTHER ADJUSTMENTS:

Reclassified fundraising expenses 10,327.

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IRS990/Desc0WAIPA FOUNDATION IMPLEMENTED PROGRAMMING FOR CHILDREN AND YOUTH FROM THE LOCAL COMMUNITY IN KINDERGARTEN THROUGH POST HIGH, WHICH FOCUSES ON ENRICHMENT, ACADEMICS, CONNECTION WITH FOOD AND THE LAND, LEADERSHIP, CULTURAL KNOWLEDGE AND JOB AND WORK SKILLS. PROGRAMS INCLUDED SUMMER AND INTERSESSION BREAK PROGRAMS; WEEKEND ENRICHMENT; AFTERSCHOOL HOMEWORK SUPPORT, ENRICHMENT, LITERACY TUTORING, AND PAID INTERNSHIPS. OVER 221 SCHOOL AGED LEARNERS WERE SERVED DURING 2013 FROM KAUA`I'S REGIONAL NORTH SHORE COMMUNITIES (KILAUEA-HALELE`A).WAIPA FOUNDATION WELCOMED EDUCATIONAL, CULTURAL, AND EXTRA-CURRICULAR GROUPS FROM WITHIN AND BEYOND THE LOCAL COMMUNITY WHO VISIT WAIPA TO PARTICIPATE IN HANDS-ON LEARNING FOCUSING ON MANY OF THE SAME SKILLS AND AREAS OF KNOWLEDGE, BUT ESPECIALLY HAWAIIAN CULTURE AND THE CONNECTION BETWEEN PEOPLE AND THE NATURAL WORLD. DURING 2013, WAIPA WELCOMED OVER 2,600 LIFELONG LEARNERS ON SUCH LEARNING VISITS TO WAIPA. 1,242 OF THOSE, OR ALMOST 50% WERE STUDENTS FROM PRESCHOOL THROUGH HIGH, ON SCHOOL FIELD TRIPS, AND 160 OF THOSE WERE MIDDLE SCHOOL STUDENTS FROM AROUND THE STATE AND COUNTRY WHO PARTICIPATED IN ONE WEEK RESIDENTIAL, CULTURALLY AND ENVIRONMENTALLY FOCUSED, SUMMER CAMPS ON SITE.WAIPA FOUNDATION MANAGES AND MAINTAINS THE LAND, RESOURCES AND FACILITIES AT WAIPA BOTH TO INCREASE THEIR HEALTH AND AS LEARNING SITES, INCLUDING STREAM MONITORING AND RESTORATION; 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. DURING THE YEAR, ABOUT 1.5 ACRES OF GARDENS WERE MANAGED, SELLING JUST OVER $20,000 WORTH OF PRODUCE AND FEEDING MUCH, MUCH MORE AT NO CHARGE TO ITS VOLUNTEERS, PROGRAM PARTICIPANTS, AND THROUGH DONATIONS TO COMMUNITY FUNDRAISERS. THE FOLLOWING LEARNING AND WORKSITES WERE MANAGED AND MAINTAINED, AS WELL AS ACCESS TO AND FROM THEM, AND RELATED INFRASTRUCTURE: HALULU FISHPOND, LO`I KALO, NATIVE PLANT GREENHOUSE AND NURSERY, CURRENT AND EXPANDING ORCHARD PLANTINGS, NATIVE PLANT GARDEN, AND ANIMALS INCLUDING PIGS, CHICKENS AND SHEEP, AND REFORESTATION PLANTINGS. THESE LEARNING SITES AND ACCESS WAYS TO THEM ENCOMPASS ABOUT 30 ACRES. ON THE WAIPA STREAM RESTORATION PROJECT, THE WAIPA TEAM COMPLETED RESTORATION TREATMENT ON 1 ACRE AND MAINTAINED AN ADDITIONAL 3 ACRES PREVIOUSLY TREATED IN THE STREAM CORRIDOR. THE PROJECT AREA WAS EXPANDED BY 1 ACRE AND 0.5 MILE OF STREAM LENGTH, CONNECTING THE STREAM PROJECT AREA TO A KOA FOREST RESTORATION SITE. MORE THAN 100 VOLUNTEERS CONTRIBUTED AND MORE THAN 200 STUDENTS PARTICIPATED IN RESTORATION WORK/MONITORING/LEARNING. TWO INTERNS WERE TRAINED TO PERFORM THE PROJECT'S WATER QUALITY, FISH COUNT, AND STREAM FLOW/WEATHER MONITORING, AND THEY HAVE BEEN RUNNING THESE PROGRAMS INDEPENDENTLY AS OF JANUARY 2014. THREE NEW GRANTS FOR THE PROJECT WERE SECURED DURING 2013, TOTALING $145,000. REGARDING BUILT FACILITIES, WAIPA FOUNDATION RAISED JUST UNDER $700,000 TO COMPLETE THE $1.7 MILLION CAPITAL CAMPAIGN FOR WAIPA COMMUNITY POI MILL & KITCHEN. IN PARTNERSHIP WITH KAMEHAMEHA SCHOOLS, THE ORGANIZATION SAW CONSTRUCTION COMPLETED, HELD A BLESSING AND OPENING AND BEGAN USE AND MANAGEMENT OF THE NEW WAIPA MULTIPURPOSE BUILDING, A MEETING, GATHERING, LEARNING SPACE.WAIPA IMPLEMENTED COMMUNITY FESTIVALS, EVENTS, AND GATHERINGS FROM WEEKLY TO ANNUALLY. THE ORGANIZATION WELCOMED JUST OVER 2,500 INDIVIDUALS TO WAIPA FOR FESTIVALS, EVENTS, AND GATHERINGS, AND IN ADDITION TO THAT, AN ESTIMATED 22,500 PEOPLE - A LARGE PERCENTAGE OF THOSE VISITORS - CAME TO WAIPA'S WEEKLY FARMERS MARKET DURING THE YEAR.FINALLY, WAIPA IMPLEMENTED ITS WEEKLY "POI DAY" WHICH IS A FOOD DISTRIBUTION THAT UTILIZES COMMUNITY VOLUNTEERS AND WAIPA STAFF IN THE PROCESSING OF POI (THE STAPLE FOOD OF T
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IRS990/Form990PartVIISectionAGrp/TitleTxt3TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt4DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt5DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt6DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt7DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt8EXECUTIVE DIRECTOR
IRS990/Form990ProvidedToGvrnBodyInd01
IRS990/FormationYr01994
IRS990/FormerOfcrEmployeesListedInd00
IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd0X
IRS990/FSAuditedInd01
IRS990/FundraisingActivitiesInd00
IRS990/FundraisingDirectExpensesAmt010327
IRS990/FundraisingGrossIncomeAmt010853
IRS990/GamingActivitiesInd00
IRS990/GoverningBodyVotingMembersCnt08
IRS990/GrantsToIndividualsInd00
IRS990/GrantsToOrganizationsInd00
IRS990/GrantToRelatedPersonInd00
IRS990/GrossReceiptsAmt01553993
IRS990/GrossRentsGrp/RealAmt022680
IRS990/GrossSalesOfInventoryAmt073273
IRS990/GroupReturnForAffiliatesInd00
IRS990/IncludeFIN48FootnoteInd01
IRS990/IndependentAuditFinclStmtInd01
IRS990/IndependentVotingMemberCnt08
IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd00
IRS990/InfoInScheduleOPartIIIInd0X
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InvestmentInJointVentureInd00
IRS990/IRPDocumentCnt06
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt0170140
IRS990/LandBldgEquipBasisNetGrp/BOYAmt0111668
IRS990/LandBldgEquipBasisNetGrp/EOYAmt097394
IRS990/LandBldgEquipCostOrOtherBssAmt0267534
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/NetAssetsOrFundBalancesBOYAmt0707412
IRS990/NetAssetsOrFundBalancesEOYAmt01254091
IRS990/NetIncmFromFundraisingEvtGrp/ExclusionAmt0526
IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt0526
IRS990/NetIncomeOrLossGrp/RelatedOrExemptFuncIncomeAmt041842
IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt041842
IRS990/NetRentalIncomeOrLossGrp/ExclusionAmt022680
IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt022680
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NondeductibleContributionsInd00
IRS990/OccupancyGrp/ManagementAndGeneralAmt015694
IRS990/OccupancyGrp/ProgramServicesAmt021190
IRS990/OccupancyGrp/TotalAmt036884
IRS990/OfficeExpensesGrp/FundraisingAmt0523
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt02464
IRS990/OfficeExpensesGrp/ProgramServicesAmt037707
IRS990/OfficeExpensesGrp/TotalAmt040694
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherEmployeeBenefitsGrp/FundraisingAmt0133
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt01524
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt063727
IRS990/OtherEmployeeBenefitsGrp/TotalAmt065384
IRS990/OtherExpensesGrp/Desc0SUPPLIES
IRS990/OtherExpensesGrp/Desc1GENERAL EXCISE TAX
IRS990/OtherExpensesGrp/Desc2FINES, PENALTIES
IRS990/OtherExpensesGrp/Desc3ALLOCATION OF FUNDRAISI
IRS990/OtherExpensesGrp/FundraisingAmt03917
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt013421
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt13539
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt21092
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt3-10327
IRS990/OtherExpensesGrp/ProgramServicesAmt065985
IRS990/OtherExpensesGrp/ProgramServicesAmt1164
IRS990/OtherExpensesGrp/TotalAmt083323
IRS990/OtherExpensesGrp/TotalAmt13539
IRS990/OtherExpensesGrp/TotalAmt21256
IRS990/OtherExpensesGrp/TotalAmt3-10327
IRS990/OtherRevenueMiscGrp/BusinessCd0900099
IRS990/OtherRevenueMiscGrp/Desc0REIMBURSEMENTS AND OTH
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt054585
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt054585
IRS990/OtherRevenueTotalAmt054585
IRS990/OtherSalariesAndWagesGrp/FundraisingAmt02305
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt027010
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0463892
IRS990/OtherSalariesAndWagesGrp/TotalAmt0493207
IRS990/PartialLiquidationInd00
IRS990/PayPremiumsPrsnlBnftCntrctInd00
IRS990/PayrollTaxesGrp/FundraisingAmt0205
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt03559
IRS990/PayrollTaxesGrp/ProgramServicesAmt046325
IRS990/PayrollTaxesGrp/TotalAmt050089
IRS990/PledgesAndGrantsReceivableGrp/BOYAmt013521
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt044129
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt07820
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt09478
IRS990/PrincipalOfficerNm0STACY SPROAT-BECK
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0611710
IRS990/ProgramServiceRevenueGrp/Desc0PROGRAM PARTICIP. FEES
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt047291
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt047291
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt01004267
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt00
IRS990/PYOtherExpensesAmt0319216
IRS990/PYOtherRevenueAmt050970
IRS990/PYProgramServiceRevenueAmt048616
IRS990/PYRevenuesLessExpensesAmt0145655
IRS990/PYSalariesCompEmpBnftPaidAmt0638982
IRS990/PYTotalExpensesAmt0958198
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt01103853
IRS990/QuidProQuoContributionsInd00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt0546679
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/RentalIncomeOrLossGrp/RealAmt022680
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt0143718
IRS990ScheduleA/Form990ScheduleAPartIVGrp/ExplanationTxt0REIMBURSEMENTS OTHER INCOME - 2010 AMOUNT: $ 5,794. 2011 AMOUNT: $ 22,540. 2012 AMOUNT: $ 11,272. 2013 AMOUNT: $ 54,585.
IRS990ScheduleA/Form990ScheduleAPartIVGrp/FormAndLineReferenceDesc0SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME:
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt01345311
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt01004267
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0904227
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0712934
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0507269
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt04474008
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt022680
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt014610
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt012650
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt013034
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt062974
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt0351295
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearAmt054585
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus1YearAmt011272
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus2YearsAmt022540
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus3YearsAmt05794
IRS990ScheduleA/OtherIncome170Grp/TotalAmt094191
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.86680
IRS990ScheduleA/PublicSupportPY170Pct00.89330
IRS990ScheduleA/PublicSupportTotal170Amt04014183
IRS990ScheduleA/SubstantialContributorsTotAmt0459825
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt01345311
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt01004267
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0904227
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0712934
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0507269
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt04474008
IRS990ScheduleA/TotalSupportAmt04631173
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/EquipmentGrp/BookValueAmt084944
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0153411
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0238355
IRS990ScheduleD/ExpensesNotReportedAmt010327
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt0965556
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt011659
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt011072
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt022731
IRS990ScheduleD/OtherExpensesIncludedAmt010327
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt0791
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt05657
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt06448
IRS990ScheduleD/OtherRevenuesNotIncludedAmt0534053
IRS990ScheduleD/RevenueNotReportedAmt00
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt0534053
IRS990ScheduleD/RevenueSubtotalAmt0978182
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA REQUIRE 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, 2013 AND 2012 BY REVIEWING ITS TAX RETURNS AND CONFERRING WITH ITS TAX ADVISORS, AND DETERMINED THAT THE FOUNDATION HAD NO UNCERTAIN TAX POSITIONS REQUIRED TO BE REPORTED IN ACCORDANCE WITH SUCH GENERALLY ACCEPTED ACCOUNTING PRINCIPLES. WITH FEW EXCEPTIONS, THE FOUNDATION IS NO LONGER SUBJECT TO EXAMINATION BY TAXING AUTHORITIES FOR YEARS ENDING BEFORE 2011.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1INCREASE IN TEMPORARILY RESTRICTED NET ASSETS 544,380. RECLASSIFIED FUNDRAISING EXPENSES -10,327.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt2RECLASSIFIED FUNDRAISING EXPENSES 10,327.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1PART XI, LINE 4B - OTHER ADJUSTMENTS:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc2PART XII, LINE 2D - OTHER ADJUSTMENTS:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt097394
IRS990ScheduleD/TotalExpensesPerForm990Amt0965556
IRS990ScheduleD/TotalRevenuePerForm990Amt01512235
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0978182
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0975883
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0TO RESTORE WAIPA'S VIBRANT NATURAL SYSTEMS AND RESOURCES, AND INSPIRE HEALTHY, THRIVING COMMUNITIES CONNECTED TO THEIR RESOURCES. MOST SIGNIFICANT ACTIVITIES DURING THE YEAR INCLUDED: IMPLEMENTING PROGRAMMING FOR CHILDREN AND YOUTH FROM THE LOCAL COMMUNITY - FROM WEEKLY TO ANNUALLY - IN KINDERGARTEN THROUGH POST HIGH, WHICH FOCUSES ON ENRICHMENT, ACADEMICS, CONNECTION WITH FOOD AND THE LAND, LEADERSHIP, CULTURAL KNOWLEDGE AND JOB AND WORK SKILLS. WELCOMING GROUPS FROM WITHIN AND BEYOND THE LOCAL COMMUNITY WHO VISIT WAIPA TO PARTICIPATE IN HANDS-ON LEARNING FOCUSING ON MANY OF THE SAME SKILLS AND AREAS OF KNOWLEDGE, BUT ESPECIALLY HAWAIIAN CULTURE AND THE CONNECTION BETWEEN PEOPLE AND THE NATURAL WORLD. MANAGING AND MAINTAINING THE LAND, RESOURCES, AND FACILITIES AT WAIPA BOTH TO INCREASE THEIR HEALTH AND AS LEARNNG SITES, INCLUDING STREAM MONITORING AND RESTORATION; 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 PROGRMS. IMPLEMENTING COMMUNITY FESTIVALS, EVENTS, AND GATHERINGS FROM WEEKLY TO ANNUALLY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1A COPY OF WAIPA FOUNDATION'S FORM 990 WAS PROVIDED TO THE BOARD OF DIRECTORS PRIOR TO FILING VIA ELECTRONIC MAIL AND HAND DELIVERY. BOARD OF DIRECTORS HAVE TWO WEEKS TO REVIEW THE 990 IN DRAFT FORM BEFORE IT IS SUBMITTED, TO ASK QUESTIONS, REQUEST CLARIFICATION, MORE INFORMATION, OR MAKE COMMENTS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2WAIPA FOUNDATION'S CONFLICT OF INTEREST POLICY WAS PUT INTO PLACE IN 2009 BY ITS BOARD OF DIRECTORS. TO REVIEW AND MONITOR COMPLIANCE WITH THE POLICY, OUR BOARD MEMBERS COMPLETE A DISCLOSURE STATEMENT OF ANY POTENTIAL CONFLICTS OF INTEREST ANNUALLY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE 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 2014.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART I, LINE 1:
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION B, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION C, LINE 19
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0HI
IRS990/SubjectToProxyTaxInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TemporarilyRstrNetAssetsGrp/BOYAmt0378809
IRS990/TemporarilyRstrNetAssetsGrp/EOYAmt0923189
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0737505
IRS990/TotalAssetsEOYAmt01289275
IRS990/TotalAssetsGrp/BOYAmt0737505
IRS990/TotalAssetsGrp/EOYAmt01289275
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt01345311
IRS990/TotalEmployeeCnt039
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt013956
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt086768
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0864832
IRS990/TotalFunctionalExpensesGrp/TotalAmt0965556
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt030093
IRS990/TotalLiabilitiesEOYAmt035184
IRS990/TotalLiabilitiesGrp/BOYAmt030093
IRS990/TotalLiabilitiesGrp/EOYAmt035184
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0707412
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt01254091
IRS990/TotalOtherCompensationAmt04860

Document Assets

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Filings

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
2013Detailed filing. Detailed filing data is available for this year.$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