Liabilities / Assets
32nd percentile
Higher debt load relative to assets than 32% of similar nonprofits.
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
Liabilities / Assets
32nd percentile
Higher debt load relative to assets than 32% of similar nonprofits.
Liabilities / Revenue
27th percentile
Higher debt load relative to revenue than 27% of similar nonprofits.
Net Margin
86th percentile
Higher net margin than 86% of similar nonprofits.
Top Officer Pay
55th percentile
Higher top officer pay than 55% of similar nonprofits.
Top officer pay equals 4.1% of source-year revenue.
Asset Growth
95th percentile
Faster asset growth than 95% of similar nonprofits.
Revenue Growth
Score unavailable
No earlier valid filing was available within the previous three public years.
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.
To restore waipa's vibrant natural systems and resources, and inspire healthy, thriving communities connected to their resources.
SEE SCHEDULE O.
| Line | Beginning | End | Change |
|---|---|---|---|
| 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 | Book Value | Depreciation | Basis |
|---|---|---|---|
| Equipment | $84,944 | $153,411 | $238,355 |
| Leasehold Improvements | $11,659 | $11,072 | $22,731 |
| Other Land Buildings | $791 | $5,657 | $6,448 |
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| Stacy M Sproat-beck | Executive Director | FT | $56,866 | $4,860 | $61,726 |
| Name | Title |
|---|---|
| Samson K Mahuiki Sr | President |
| Allan a Smith | Vice President |
| Christine Kobayashi | Director |
| Gayla Spencer | Director |
| Keone Kealoha | Director |
| Shann a Hashimoto | Director |
| Michelle Swartman | Secretary |
| Scott Mijares | Treasurer |
| Line Item | Amount |
|---|---|
| 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 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| 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 |
| Line Item | Amount |
|---|---|
| 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 |
| Line Item | Amount |
|---|---|
| Fundraising Gross Income | $10,853 |
| Fundraising Direct Expenses | $10,327 |
| Professional Fundraising Fees | $0 |
“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.”
“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.”
“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.”
“The organization makes its governing documents, conflict of interest policy, and financial statements available to the public upon request.”
“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.”
“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.”
“Increase in temporarily restricted net assets 544,380. Reclassified fundraising expenses -10,327.”
“Reclassified fundraising expenses 10,327.”
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 | 0 |
| IRS990/AccountsPayableAccrExpnssGrp/BOYAmt | 0 | 30093 |
| IRS990/AccountsPayableAccrExpnssGrp/EOYAmt | 0 | 35184 |
| IRS990/AccountsReceivableGrp/EOYAmt | 0 | 0 |
| IRS990/ActivitiesConductedPrtshpInd | 0 | 0 |
| IRS990/ActivityOrMissionDesc | 0 | SEE SCHEDULE O. |
| IRS990/AdvertisingGrp/ManagementAndGeneralAmt | 0 | 1298 |
| IRS990/AdvertisingGrp/TotalAmt | 0 | 1298 |
| IRS990/AllOtherContributionsAmt | 0 | 1345311 |
| IRS990/AnnualDisclosureCoveredPrsnInd | 0 | 1 |
| IRS990/AuditCommitteeInd | 0 | 1 |
| IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1 | 0 | STACY SPROAT-BECK |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 8086391815 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1 | 0 | 55-785A KUHIO HWY |
| IRS990/BooksInCareOfDetail/USAddress/City | 0 | HANALEI |
| IRS990/BooksInCareOfDetail/USAddress/State | 0 | HI |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCode | 0 | 96714 |
| IRS990/BusinessRlnWithFamMemInd | 0 | 0 |
| IRS990/BusinessRlnWithOfficerEntInd | 0 | 0 |
| IRS990/BusinessRlnWithOrgMemInd | 0 | 0 |
| IRS990/CashNonInterestBearingGrp/BOYAmt | 0 | 604496 |
| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 1138274 |
| IRS990/ChangeToOrgDocumentsInd | 0 | 0 |
| IRS990/CntrctRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990/CollectionsOfArtInd | 0 | 0 |
| IRS990/CompCurrentOfcrDirectorsGrp/ManagementAndGeneralAmt | 0 | 8039 |
| IRS990/CompCurrentOfcrDirectorsGrp/ProgramServicesAmt | 0 | 53796 |
| IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt | 0 | 61835 |
| IRS990/CompensationFromOtherSrcsInd | 0 | 0 |
| IRS990/CompensationProcessCEOInd | 0 | 1 |
| IRS990/CompensationProcessOtherInd | 0 | 0 |
| IRS990/ConferencesMeetingsGrp/ProgramServicesAmt | 0 | 50 |
| IRS990/ConferencesMeetingsGrp/TotalAmt | 0 | 50 |
| IRS990/ConflictOfInterestPolicyInd | 0 | 1 |
| IRS990/ConservationEasementsInd | 0 | 0 |
| IRS990/ConsolidatedAuditFinclStmtInd | 0 | 0 |
| IRS990/CostOfGoodsSoldAmt | 0 | 31431 |
| IRS990/CreditCounselingInd | 0 | 0 |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/CYContributionsGrantsAmt | 0 | 1345311 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/CYInvestmentIncomeAmt | 0 | 0 |
| IRS990/CYOtherExpensesAmt | 0 | 295041 |
| IRS990/CYOtherRevenueAmt | 0 | 119633 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 47291 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | 546679 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 670515 |
| IRS990/CYTotalExpensesAmt | 0 | 965556 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 13956 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 1512235 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | 0 |
| IRS990/DeductibleArtContributionInd | 0 | 0 |
| IRS990/DeductibleNonCashContriInd | 0 | 0 |
| IRS990/DelegationOfMgmtDutiesInd | 0 | 0 |
| IRS990/DepreciationDepletionGrp/FundraisingAmt | 0 | 483 |
| IRS990/DepreciationDepletionGrp/ManagementAndGeneralAmt | 0 | 3015 |
| IRS990/DepreciationDepletionGrp/ProgramServicesAmt | 0 | 29955 |
| IRS990/DepreciationDepletionGrp/TotalAmt | 0 | 33453 |
| IRS990/Desc | 0 | WAIPA 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 |
| IRS990/DescribedInSection501c3Ind | 0 | 1 |
| IRS990/DisregardedEntityInd | 0 | 0 |
| IRS990/DocumentRetentionPolicyInd | 0 | 1 |
| IRS990/DonorAdvisedFundInd | 0 | 0 |
| IRS990/ElectionOfBoardMembersInd | 0 | 0 |
| IRS990/EmployeeCnt | 0 | 39 |
| IRS990/EmploymentTaxReturnsFiledInd | 0 | 1 |
| IRS990/EngagedInExcessBenefitTransInd | 0 | 0 |
| IRS990/ExpenseAmt | 0 | 864832 |
| IRS990/FamilyOrBusinessRlnInd | 0 | 0 |
| IRS990/FederalGrantAuditRequiredInd | 0 | 0 |
| IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt | 0 | 14285 |
| IRS990/FeesForServicesAccountingGrp/TotalAmt | 0 | 14285 |
| IRS990/FeesForServicesLegalGrp/ManagementAndGeneralAmt | 0 | 146 |
| IRS990/FeesForServicesLegalGrp/TotalAmt | 0 | 146 |
| IRS990/FeesForServicesOtherGrp/FundraisingAmt | 0 | 700 |
| IRS990/FeesForServicesOtherGrp/ManagementAndGeneralAmt | 0 | 1183 |
| IRS990/FeesForServicesOtherGrp/ProgramServicesAmt | 0 | 74017 |
| IRS990/FeesForServicesOtherGrp/TotalAmt | 0 | 75900 |
| IRS990/ForeignActivitiesInd | 0 | 0 |
| IRS990/ForeignFinancialAccountInd | 0 | 0 |
| IRS990/ForeignOfficeInd | 0 | 0 |
| IRS990/Form8282PropertyDisposedOfInd | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 0 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 1 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 2 | 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 | 35.00 |
| 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/OfficerInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 4 | X |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 8 | 4860 |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 0 | SAMSON K MAHUIKI SR |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | ALLAN A SMITH |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | MICHELLE SWARTMAN |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | SCOTT MIJARES |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 4 | GAYLA SPENCER |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 5 | CHRISTINE KOBAYASHI |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 6 | SHANN A HASHIMOTO |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 7 | KEONE KEALOHA |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 8 | STACY M SPROAT-BECK |
| 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 | 56866 |
| 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 |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | VICE PRESIDENT |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | SECRETARY |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | TREASURER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 4 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 5 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 6 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 7 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 8 | EXECUTIVE DIRECTOR |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | 1 |
| IRS990/FormationYr | 0 | 1994 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | 0 |
| IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd | 0 | X |
| IRS990/FSAuditedInd | 0 | 1 |
| IRS990/FundraisingActivitiesInd | 0 | 0 |
| IRS990/FundraisingDirectExpensesAmt | 0 | 10327 |
| IRS990/FundraisingGrossIncomeAmt | 0 | 10853 |
| IRS990/GamingActivitiesInd | 0 | 0 |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 8 |
| IRS990/GrantsToIndividualsInd | 0 | 0 |
| IRS990/GrantsToOrganizationsInd | 0 | 0 |
| IRS990/GrantToRelatedPersonInd | 0 | 0 |
| IRS990/GrossReceiptsAmt | 0 | 1553993 |
| IRS990/GrossRentsGrp/RealAmt | 0 | 22680 |
| IRS990/GrossSalesOfInventoryAmt | 0 | 73273 |
| IRS990/GroupReturnForAffiliatesInd | 0 | 0 |
| IRS990/IncludeFIN48FootnoteInd | 0 | 1 |
| IRS990/IndependentAuditFinclStmtInd | 0 | 1 |
| IRS990/IndependentVotingMemberCnt | 0 | 8 |
| IRS990/IndivRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990/IndoorTanningServicesInd | 0 | 0 |
| IRS990/InfoInScheduleOPartIIIInd | 0 | X |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InvestmentInJointVentureInd | 0 | 0 |
| IRS990/IRPDocumentCnt | 0 | 6 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LandBldgEquipAccumDeprecAmt | 0 | 170140 |
| IRS990/LandBldgEquipBasisNetGrp/BOYAmt | 0 | 111668 |
| IRS990/LandBldgEquipBasisNetGrp/EOYAmt | 0 | 97394 |
| IRS990/LandBldgEquipCostOrOtherBssAmt | 0 | 267534 |
| IRS990/LegalDomicileStateCd | 0 | HI |
| IRS990/LessRentalExpensesGrp/RealAmt | 0 | 0 |
| IRS990/LoanOutstandingInd | 0 | 0 |
| IRS990/LobbyingActivitiesInd | 0 | 0 |
| IRS990/LocalChaptersInd | 0 | 0 |
| IRS990/MaterialDiversionOrMisuseInd | 0 | 0 |
| IRS990/MembersOrStockholdersInd | 0 | 0 |
| IRS990/MethodOfAccountingAccrualInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | 1 |
| IRS990/MinutesOfGoverningBodyInd | 0 | 1 |
| IRS990/MissionDesc | 0 | TO RESTORE WAIPA'S VIBRANT NATURAL SYSTEMS AND RESOURCES, AND INSPIRE HEALTHY, THRIVING COMMUNITIES CONNECTED TO THEIR RESOURCES. |
| IRS990/MoreThan5000KToIndividualsInd | 0 | 0 |
| IRS990/MoreThan5000KToOrgInd | 0 | 0 |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 707412 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 1254091 |
| IRS990/NetIncmFromFundraisingEvtGrp/ExclusionAmt | 0 | 526 |
| IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt | 0 | 526 |
| IRS990/NetIncomeOrLossGrp/RelatedOrExemptFuncIncomeAmt | 0 | 41842 |
| IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt | 0 | 41842 |
| IRS990/NetRentalIncomeOrLossGrp/ExclusionAmt | 0 | 22680 |
| IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt | 0 | 22680 |
| IRS990/NetUnrelatedBusTxblIncmAmt | 0 | 0 |
| IRS990/NondeductibleContributionsInd | 0 | 0 |
| IRS990/OccupancyGrp/ManagementAndGeneralAmt | 0 | 15694 |
| IRS990/OccupancyGrp/ProgramServicesAmt | 0 | 21190 |
| IRS990/OccupancyGrp/TotalAmt | 0 | 36884 |
| IRS990/OfficeExpensesGrp/FundraisingAmt | 0 | 523 |
| IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt | 0 | 2464 |
| IRS990/OfficeExpensesGrp/ProgramServicesAmt | 0 | 37707 |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 40694 |
| IRS990/OfficerMailingAddressInd | 0 | 0 |
| IRS990/OperateHospitalInd | 0 | 0 |
| IRS990/Organization501c3Ind | 0 | X |
| IRS990/OrganizationFollowsSFAS117Ind | 0 | X |
| IRS990/OtherChangesInNetAssetsAmt | 0 | 0 |
| IRS990/OtherEmployeeBenefitsGrp/FundraisingAmt | 0 | 133 |
| IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt | 0 | 1524 |
| IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt | 0 | 63727 |
| IRS990/OtherEmployeeBenefitsGrp/TotalAmt | 0 | 65384 |
| IRS990/OtherExpensesGrp/Desc | 0 | SUPPLIES |
| IRS990/OtherExpensesGrp/Desc | 1 | GENERAL EXCISE TAX |
| IRS990/OtherExpensesGrp/Desc | 2 | FINES, PENALTIES |
| IRS990/OtherExpensesGrp/Desc | 3 | ALLOCATION OF FUNDRAISI |
| IRS990/OtherExpensesGrp/FundraisingAmt | 0 | 3917 |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 0 | 13421 |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 1 | 3539 |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 2 | 1092 |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 3 | -10327 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 0 | 65985 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 1 | 164 |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 83323 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 3539 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 1256 |
| IRS990/OtherExpensesGrp/TotalAmt | 3 | -10327 |
| IRS990/OtherRevenueMiscGrp/BusinessCd | 0 | 900099 |
| IRS990/OtherRevenueMiscGrp/Desc | 0 | REIMBURSEMENTS AND OTH |
| IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt | 0 | 54585 |
| IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt | 0 | 54585 |
| IRS990/OtherRevenueTotalAmt | 0 | 54585 |
| IRS990/OtherSalariesAndWagesGrp/FundraisingAmt | 0 | 2305 |
| IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt | 0 | 27010 |
| IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt | 0 | 463892 |
| IRS990/OtherSalariesAndWagesGrp/TotalAmt | 0 | 493207 |
| IRS990/PartialLiquidationInd | 0 | 0 |
| IRS990/PayPremiumsPrsnlBnftCntrctInd | 0 | 0 |
| IRS990/PayrollTaxesGrp/FundraisingAmt | 0 | 205 |
| IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt | 0 | 3559 |
| IRS990/PayrollTaxesGrp/ProgramServicesAmt | 0 | 46325 |
| IRS990/PayrollTaxesGrp/TotalAmt | 0 | 50089 |
| IRS990/PledgesAndGrantsReceivableGrp/BOYAmt | 0 | 13521 |
| IRS990/PledgesAndGrantsReceivableGrp/EOYAmt | 0 | 44129 |
| IRS990/PoliticalCampaignActyInd | 0 | 0 |
| IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt | 0 | 7820 |
| IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt | 0 | 9478 |
| IRS990/PrincipalOfficerNm | 0 | STACY SPROAT-BECK |
| IRS990/ProfessionalFundraisingInd | 0 | 0 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 0 | 611710 |
| IRS990/ProgramServiceRevenueGrp/Desc | 0 | PROGRAM PARTICIP. FEES |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 47291 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 0 | 47291 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | 0 |
| IRS990/PYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/PYContributionsGrantsAmt | 0 | 1004267 |
| IRS990/PYExcessBenefitTransInd | 0 | 0 |
| IRS990/PYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/PYInvestmentIncomeAmt | 0 | 0 |
| IRS990/PYOtherExpensesAmt | 0 | 319216 |
| IRS990/PYOtherRevenueAmt | 0 | 50970 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 48616 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | 145655 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 638982 |
| IRS990/PYTotalExpensesAmt | 0 | 958198 |
| IRS990/PYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/PYTotalRevenueAmt | 0 | 1103853 |
| IRS990/QuidProQuoContributionsInd | 0 | 0 |
| IRS990/RcvFndsToPayPrsnlBnftCntrctInd | 0 | 0 |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | 546679 |
| IRS990/RegularMonitoringEnfrcInd | 0 | 1 |
| IRS990/RelatedEntityInd | 0 | 0 |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | 0 |
| IRS990/RentalIncomeOrLossGrp/RealAmt | 0 | 22680 |
| IRS990/ReportInvestmentsOtherSecInd | 0 | 0 |
| IRS990/ReportLandBuildingEquipmentInd | 0 | 1 |
| IRS990/ReportOtherAssetsInd | 0 | 0 |
| IRS990/ReportOtherLiabilitiesInd | 0 | 0 |
| IRS990/ReportProgramRelatedInvstInd | 0 | 0 |
| IRS990/RevenueAmt | 0 | 143718 |
| IRS990ScheduleA/Form990ScheduleAPartIVGrp/ExplanationTxt | 0 | REIMBURSEMENTS OTHER INCOME - 2010 AMOUNT: $ 5,794. 2011 AMOUNT: $ 22,540. 2012 AMOUNT: $ 11,272. 2013 AMOUNT: $ 54,585. |
| IRS990ScheduleA/Form990ScheduleAPartIVGrp/FormAndLineReferenceDesc | 0 | SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt | 0 | 1345311 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt | 0 | 1004267 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt | 0 | 904227 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt | 0 | 712934 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt | 0 | 507269 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt | 0 | 4474008 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt | 0 | 22680 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt | 0 | 14610 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt | 0 | 12650 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt | 0 | 13034 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt | 0 | 62974 |
| IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt | 0 | 351295 |
| IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearAmt | 0 | 54585 |
| IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus1YearAmt | 0 | 11272 |
| IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus2YearsAmt | 0 | 22540 |
| IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus3YearsAmt | 0 | 5794 |
| IRS990ScheduleA/OtherIncome170Grp/TotalAmt | 0 | 94191 |
| IRS990ScheduleA/PublicOrganization170Ind | 0 | X |
| IRS990ScheduleA/PublicSupportCY170Pct | 0 | 0.86680 |
| IRS990ScheduleA/PublicSupportPY170Pct | 0 | 0.89330 |
| IRS990ScheduleA/PublicSupportTotal170Amt | 0 | 4014183 |
| IRS990ScheduleA/SubstantialContributorsTotAmt | 0 | 459825 |
| IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind | 0 | X |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt | 0 | 1345311 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt | 0 | 1004267 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt | 0 | 904227 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt | 0 | 712934 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt | 0 | 507269 |
| IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt | 0 | 4474008 |
| IRS990ScheduleA/TotalSupportAmt | 0 | 4631173 |
| IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine1 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorNum | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine1 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine2 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt | 0 | RESTRICTED |
| IRS990/ScheduleBRequiredInd | 0 | 1 |
| IRS990ScheduleD/EquipmentGrp/BookValueAmt | 0 | 84944 |
| IRS990ScheduleD/EquipmentGrp/DepreciationAmt | 0 | 153411 |
| IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt | 0 | 238355 |
| IRS990ScheduleD/ExpensesNotReportedAmt | 0 | 10327 |
| IRS990ScheduleD/ExpensesNotRptFinclStmtAmt | 0 | 0 |
| IRS990ScheduleD/ExpensesSubtotalAmt | 0 | 965556 |
| IRS990ScheduleD/FootnoteTextInd | 0 | X |
| IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt | 0 | 11659 |
| IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt | 0 | 11072 |
| IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt | 0 | 22731 |
| IRS990ScheduleD/OtherExpensesIncludedAmt | 0 | 10327 |
| IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt | 0 | 791 |
| IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt | 0 | 5657 |
| IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt | 0 | 6448 |
| IRS990ScheduleD/OtherRevenuesNotIncludedAmt | 0 | 534053 |
| IRS990ScheduleD/RevenueNotReportedAmt | 0 | 0 |
| IRS990ScheduleD/RevenueNotReportedFinclStmtAmt | 0 | 534053 |
| IRS990ScheduleD/RevenueSubtotalAmt | 0 | 978182 |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 0 | 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. |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 1 | INCREASE IN TEMPORARILY RESTRICTED NET ASSETS 544,380. RECLASSIFIED FUNDRAISING EXPENSES -10,327. |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 2 | RECLASSIFIED FUNDRAISING EXPENSES 10,327. |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | PART X, LINE 2: |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | PART XI, LINE 4B - OTHER ADJUSTMENTS: |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | PART XII, LINE 2D - OTHER ADJUSTMENTS: |
| IRS990ScheduleD/TotalBookValueLandBuildingsAmt | 0 | 97394 |
| IRS990ScheduleD/TotalExpensesPerForm990Amt | 0 | 965556 |
| IRS990ScheduleD/TotalRevenuePerForm990Amt | 0 | 1512235 |
| IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt | 0 | 978182 |
| IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt | 0 | 975883 |
| IRS990/ScheduleJRequiredInd | 0 | 0 |
| IRS990/ScheduleORequiredInd | 0 | 1 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | 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. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | 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. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | 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. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | 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. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990, PART I, LINE 1: |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990, PART VI, SECTION B, LINE 11 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990, PART VI, SECTION B, LINE 12C |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990, PART VI, SECTION B, LINE 15A |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | FORM 990, PART VI, SECTION C, LINE 19 |
| IRS990/SchoolOperatingInd | 0 | 0 |
| IRS990/SignificantChangeInd | 0 | 0 |
| IRS990/SignificantNewProgramSrvcInd | 0 | 0 |
| IRS990/StatesWhereCopyOfReturnIsFldCd | 0 | HI |
| IRS990/SubjectToProxyTaxInd | 0 | 0 |
| IRS990/TaxablePartyNotificationInd | 0 | 0 |
| IRS990/TaxExemptBondsInd | 0 | 0 |
| IRS990/TemporarilyRstrNetAssetsGrp/BOYAmt | 0 | 378809 |
| IRS990/TemporarilyRstrNetAssetsGrp/EOYAmt | 0 | 923189 |
| IRS990/TempOrPermanentEndowmentsInd | 0 | 0 |
| IRS990/TerminateOperationsInd | 0 | 0 |
| IRS990/TotalAssetsBOYAmt | 0 | 737505 |
| IRS990/TotalAssetsEOYAmt | 0 | 1289275 |
| IRS990/TotalAssetsGrp/BOYAmt | 0 | 737505 |
| IRS990/TotalAssetsGrp/EOYAmt | 0 | 1289275 |
| IRS990/TotalCompGreaterThan150KInd | 0 | 0 |
| IRS990/TotalContributionsAmt | 0 | 1345311 |
| IRS990/TotalEmployeeCnt | 0 | 39 |
| IRS990/TotalFunctionalExpensesGrp/FundraisingAmt | 0 | 13956 |
| IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt | 0 | 86768 |
| IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt | 0 | 864832 |
| IRS990/TotalFunctionalExpensesGrp/TotalAmt | 0 | 965556 |
| IRS990/TotalGrossUBIAmt | 0 | 0 |
| IRS990/TotalLiabilitiesBOYAmt | 0 | 30093 |
| IRS990/TotalLiabilitiesEOYAmt | 0 | 35184 |
| IRS990/TotalLiabilitiesGrp/BOYAmt | 0 | 30093 |
| IRS990/TotalLiabilitiesGrp/EOYAmt | 0 | 35184 |
| IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt | 0 | 707412 |
| IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt | 0 | 1254091 |
| IRS990/TotalOtherCompensationAmt | 0 | 4860 |
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Displayed year
2013 • Form 990Detailed filing. Detailed filing data is available for this year.