Civic Intelligence

Waipa Foundation

990 • Fiscal year 2015 • EIN 99-0313224

Jan 01, 2015 to Dec 31, 2015 • Filed on Nov 15, 2016

PO Box 1189Hanalei, HI 96714

(808) 639-1815

Siviq Scores

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

Liabilities / Assets

36th percentile

0.04x

Higher debt load relative to assets than 36% of similar nonprofits.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2015

Liabilities / Revenue

35th percentile

0.05x

Higher debt load relative to revenue than 35% of similar nonprofits.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2015

Net Margin

88th percentile

37%

Higher net margin than 88% of similar nonprofits.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2015

Top Officer Pay

53rd percentile

$70,108

Higher top officer pay than 53% of similar nonprofits.

Top officer pay equals 4.2% of source-year revenue.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2015

Asset Growth

89th percentile

38%

Faster asset growth than 89% of similar nonprofits.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2014 to 2015

Revenue Growth

78th percentile

23%

Faster revenue growth than 78% of similar nonprofits.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2014 to 2015

Assets

Up

$2,313,604

Up $637,230 (+38%) from 2014

Net Assets

Up

$2,232,065

Up $622,072 (+39%) from 2014

Liabilities

Up

$81,539

Up $15,158 (+23%) from 2014

Revenue

Up

$1,660,557

Up $308,361 (+23%) from 2014

Expenses

Up

$1,038,485

Up $42,191 (+4.2%) from 2014

Net Income

Up

$622,072

Up $266,170 (+75%) from 2014

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

2015

Assets$2,313,604
Liabilities$81,539
Net Assets$2,232,065

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

2015

Revenue$1,660,557
Expenses$1,038,485
Net Income$622,072
Jump To
Filing Snapshot
Filing Period
Jan 1, 2015 to Dec 31, 2015
Signed
Nov 15, 2016
Return Version
2015v2.1
Gross Receipts
$1,717,725
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
Land, Buildings, and Equipment, Net$704,795$1,561,902▲ $857,107
Cash and Non-Interest-Bearing Accounts$788,076$598,487▼ $189,589
Pledges and Grants Receivable$169,945$138,355▼ $31,590
Prepaid Expenses and Deferred Charges$13,558$14,860▲ $1,302
Total Assets$1,676,374$2,313,604▲ $637,230
Liabilities
Accounts Payable and Accrued Expenses$66,381$81,539▲ $15,158
Total Liabilities$66,381$81,539▲ $15,158
Net Assets / Fund Balance
Unrestricted Net Assets$1,160,016$1,991,109▲ $831,093
Temporarily Rstr Net Assets$449,977$240,956▼ $209,021
Total Net Assets Fund Balance$1,609,993$2,232,065▲ $622,072
Total Liabilities and Net Assets / Fund Balance$1,676,374$2,313,604▲ $637,230

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$1,488,366$6,991$1,495,357
Equipment$73,536$219,003$292,539
Leasehold Improvements$0$34,730$34,730
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Stacy M Sproat-beckExecutive DirectorFT$65,068$5,040$70,108

Board Members and Trustees

NameTitle
Allan a SmithFormer President
Michelle SwartmanPresident
Samson K Mahuiki SrVice President
Avery YounDirector
Christine KobayashiDirector
Denise WardlowDirector
Dennis ChunDirector
Wallace Rezentes JrDirector
Gayla SpencerFormer Director
Keone KealohaFormer Director
Scott MijaresSecretary
Shann a HashimotoTreasurer

Highest Paid Contractors

ContractorServicesLocationCompensation
Rausch Construction INCConstructionPO BOX 56, Hanalei, HI 96714$758,311
Revenue and Support

Revenue Composition

Contributions and Grants
$1,511,983
Program Service Revenue
$69,118
Investment Income
$0
Other Revenue
$79,456
All Other Contributions
$960,470
Change in Net Assets
$622,072

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,441,256
Revenue Not Reported on Financial Statements
$219,301
Revenue Not Reported on Form 990
$0
Other Revenue Adjustments
$219,301
Total Revenue per Audited Statements
$1,441,256
Total Revenue per Form 990
$1,660,557
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$728,755
Other Expenses$309,730
Total Fundraising Expense$6,940
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$507,399$26,522$635$534,556
Current Officers, Directors, Trustees, and Key Employees$63,847$5,970$290$70,107
Other Employee Benefits$62,028$2,280$44$64,352
Payroll Taxes$57,457$2,227$56$59,740
Fees for Services Other$48,920$3,765-$52,685
Depreciation Depletion$45,319$4,482-$49,801
Insurance$29,379$5,302-$34,681
Occupancy$26,263$2,950$1,475$30,688
Fees for Services Accounting-$15,416-$15,416
Travel$11,360$3,713$32$15,105
Office Expenses$4,140$562$4,204$8,906
Advertising-$1,830-$1,830
Other Expenses$868$-17,346$46$-17,346
Total Functional Expenses$942,510$89,035$6,940$1,038,485

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$1,055,831
Expenses per Audited Statements$1,038,485
Total Expenses per Form 990$1,038,485
Expenses Not Reported on Form 990$17,346
Expenses Not Reported on Financial Statements$0
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$21,627
Fundraising Gross Income$20,078
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Waipa Mango & Music Festival$14,540$14,540$13,088$1,452
Waipa Kalo Festival$5,538$5,538$8,539$-3,001
Total Events$20,078$20,078$21,627$-1,549
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
David K SproatDavid K Sproat and Stacy M Sproat-beck Have a Family Relationship.EmploymentNo$14,325
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
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 11

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 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

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

Signing Officer

Name
Wallace Rezentes Jr
Title
Treasurer
Phone
8086391815
Signed
2016-11-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Stacy Sproat-beck
Formed
1994
Legal Domicile
Hi
Voting Board Members
9
Independent Board Members
9
Employees
45
Volunteers
800

Preparer

Firm
Cw Associates Cpas
Address
700 BISHOP STREET SUITE 1040, HONOLULU, HI 96813
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 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. 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, 2015 and 2014 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 tax years ended on or before december 31, 2011, due to the expiration of the statutes of limitations.

PART XI, LINE 4B - OTHER ADJUSTMENTS:

Decrease in temporarily restricted net assets -209,021. Reclassified fundraising expenses -17,346. Net assets released for capital improvements 445,668.

PART XII, LINE 2D - OTHER ADJUSTMENTS:

Reclassified fundraising expenses 17,346.

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IRS990/Desc0SERVED 100 CHILDREN AND YOUTH FROM THE LOCAL COMMUNITY IN PROGRAMS WEEKLY AFTERSCHOOL, ON WEEKENDS, INTERSESSION AND SUMMER BREAKS. PROGRAMS FOCUSED ON LEADERSHIP, ENRICHMENT, COMMUNITY BUILDING, LIFE AND WORK SKILLS, ACADEMICS AND HAWAIIAN CULTURAL VALUES AND PRACTICE.PROVIDED PROGRAMS IN 2015 FOR A TOTAL OF 2,807 CHILDREN, YOUTH, AND LIFELONG LEARNERS IN GROUPS FROM BEYOND THE LOCAL COMMUNITY, FOCUSING ON ENRICHMENT, ACADEMICS, LEADERSHIP, HAWAIIAN CULTURE, AND THE CONNECTION BETWEEN PEOPLE AND THE NATURAL WORLD. MANAGED AND ACTIVELY MAINTAINED 50 ACRES OF LAND, RESOURCES, AND FACILITIES AT WAIPA AS LEARNING SITES FOR PROGRAMS, BOTH TO INCREASE PARTICIPANTS' HEALTH AND TO PROVIDE FOOD AND MATERIALS FOR WAIPA'S PROGRAMS. LEARNING SITES INCLUDED TWO REFORESTATION SITES, A STREAM RESTORATION SITE, LO`I KALO (TARO FIELDS), TWO VEGETABLE GARDENS, ONE FISHPOND, FRUIT ORCHARDS, A GREENHOUSE/PLANT NURSERY, AND SIX CAMPSITES. SOLD PRODUCE DURING THE YEAR FROM WAIPA'S TARO FIELDS AND GARDENS AND FED ITS VOLUNTEERS AND PROGRAM PARTICIPANTS. HOSTED COMMUNITY VOLUNTEERS ON QUARTERLY WORKDAYS TO ASSIST WITH THE MAINTENANCE OF ITS LEARNING AND WORK SITES, AND ON WEEKLY POI THURSDAYS. MONITORED THE STREAM AND STREAM RESTORATION SITE. DURING 2015 WAIPA FOUNDATION COMPLETED CONSTRUCTION ON TWO NEW FACILITIES, ITS COMMUNITY KITCHEN AND HALE IMU. THE FOCUS OF THESE FACILITIES WILL BE TO FACILITATE AND INSPIRE FOOD ENTREPRENEURSHIP AND TRAINING OPPORTUNITIES, AS WELL AS ECONOMIC DEVELOPMENT AND CULTURAL PRACTICE FOR WAIPA FOUNDATION AND ITS COMMUNITIES.WAIPA IMPLEMENTED TWO MAJOR FESTIVALS ON SITE: ITS ANNUAL MANGO AND MUSIC FESTIVAL IN AUGUST, AND A KALO FESTIVAL IN DECEMBER, WHICH DREW ABOUT 4,574 ATTENDEES FROM THE COMMUNITY, INCLUDING OVER 50 VENDORS AT EACH EVENT. ITS WEEKLY FARMERS MARKET ON TUESDAY AFTERNOONS ONCE AGAIN WELCOMED AN ESTIMATED 22,615 INDIVIDUALS DURING THE YEAR.WAIPA'S WEEKLY POI MAKING AND DISTRIBUTION, HELD ON THURSDAYS AND FACILITATED AND RAN BY WAIPA FOUNDATION STAFF AND AN ESTIMATED 20 VOLUNTEERS WEEKLY, MADE AND DISTRIBUTED OVER 60,000 LBS OF POI DURING THE YEAR.
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IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt110
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt1265068
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/ReportableCompFromRltdOrgAmt110
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt120
IRS990/Form990PartVIISectionAGrp/TitleTxt0PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt1VICE PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt2TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt3SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt4DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt5DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt6DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt7DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt8DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt9FORMER PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt10FORMER DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt11FORMER DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt12EXECUTIVE DIRECTOR
IRS990/Form990ProvidedToGvrnBodyInd01
IRS990/FormationYr01994
IRS990/FormerOfcrEmployeesListedInd00
IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd0X
IRS990/FSAuditedInd01
IRS990/FundraisingActivitiesInd01
IRS990/FundraisingDirectExpensesAmt021627
IRS990/FundraisingGrossIncomeAmt020078
IRS990/GamingActivitiesInd00
IRS990/GoverningBodyVotingMembersCnt09
IRS990/GovernmentGrantsAmt0551513
IRS990/GrantsToIndividualsInd00
IRS990/GrantsToOrganizationsInd00
IRS990/GrantToRelatedPersonInd00
IRS990/GrossReceiptsAmt01717725
IRS990/GrossRentsGrp/RealAmt022795
IRS990/GrossSalesOfInventoryAmt071297
IRS990/GroupReturnForAffiliatesInd00
IRS990/IncludeFIN48FootnoteInd01
IRS990/IndependentAuditFinclStmtInd01
IRS990/IndependentVotingMemberCnt09
IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd00
IRS990/InfoInScheduleOPartIIIInd0X
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InsuranceGrp/ManagementAndGeneralAmt05302
IRS990/InsuranceGrp/ProgramServicesAmt029379
IRS990/InsuranceGrp/TotalAmt034681
IRS990/InvestmentInJointVentureInd00
IRS990/IRPDocumentCnt07
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt0260724
IRS990/LandBldgEquipBasisNetGrp/BOYAmt0704795
IRS990/LandBldgEquipBasisNetGrp/EOYAmt01561902
IRS990/LandBldgEquipCostOrOtherBssAmt01822626
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/NetAssetsOrFundBalancesBOYAmt01609993
IRS990/NetAssetsOrFundBalancesEOYAmt02232065
IRS990/NetIncmFromFundraisingEvtGrp/ExclusionAmt0-1549
IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt0-1549
IRS990/NetIncomeOrLossGrp/RelatedOrExemptFuncIncomeAmt035756
IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt035756
IRS990/NetRentalIncomeOrLossGrp/ExclusionAmt022795
IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt022795
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NondeductibleContributionsInd00
IRS990/OccupancyGrp/FundraisingAmt01475
IRS990/OccupancyGrp/ManagementAndGeneralAmt02950
IRS990/OccupancyGrp/ProgramServicesAmt026263
IRS990/OccupancyGrp/TotalAmt030688
IRS990/OfficeExpensesGrp/FundraisingAmt04204
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt0562
IRS990/OfficeExpensesGrp/ProgramServicesAmt04140
IRS990/OfficeExpensesGrp/TotalAmt08906
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherEmployeeBenefitsGrp/FundraisingAmt044
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt02280
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt062028
IRS990/OtherEmployeeBenefitsGrp/TotalAmt064352
IRS990/OtherExpensesGrp/Desc0SUPPLIES
IRS990/OtherExpensesGrp/Desc1GENERAL EXCISE TAX
IRS990/OtherExpensesGrp/Desc2FINES, PENALTIES
IRS990/OtherExpensesGrp/Desc3ALLOCATION OF FUNDRAISI
IRS990/OtherExpensesGrp/FundraisingAmt0158
IRS990/OtherExpensesGrp/FundraisingAmt146
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt028078
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt12736
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt2548
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt3-17346
IRS990/OtherExpensesGrp/ProgramServicesAmt085320
IRS990/OtherExpensesGrp/ProgramServicesAmt1210
IRS990/OtherExpensesGrp/ProgramServicesAmt2868
IRS990/OtherExpensesGrp/TotalAmt0113556
IRS990/OtherExpensesGrp/TotalAmt12946
IRS990/OtherExpensesGrp/TotalAmt21462
IRS990/OtherExpensesGrp/TotalAmt3-17346
IRS990/OtherRevenueMiscGrp/BusinessCd0900099
IRS990/OtherRevenueMiscGrp/Desc0REIMBURSEMENTS & OTHER
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt022454
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt022454
IRS990/OtherRevenueTotalAmt022454
IRS990/OtherSalariesAndWagesGrp/FundraisingAmt0635
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt026522
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0507399
IRS990/OtherSalariesAndWagesGrp/TotalAmt0534556
IRS990/PartialLiquidationInd00
IRS990/PayPremiumsPrsnlBnftCntrctInd00
IRS990/PayrollTaxesGrp/FundraisingAmt056
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt02227
IRS990/PayrollTaxesGrp/ProgramServicesAmt057457
IRS990/PayrollTaxesGrp/TotalAmt059740
IRS990/PledgesAndGrantsReceivableGrp/BOYAmt0169945
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt0138355
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt013558
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt014860
IRS990/PrincipalOfficerNm0STACY SPROAT-BECK
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0611710
IRS990/ProgramServiceRevenueGrp/Desc0PROGRAM PARTICIP. FEES
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt069118
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt069118
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt01163603
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt00
IRS990/PYOtherExpensesAmt0343272
IRS990/PYOtherRevenueAmt0116361
IRS990/PYProgramServiceRevenueAmt072232
IRS990/PYRevenuesLessExpensesAmt0355902
IRS990/PYSalariesCompEmpBnftPaidAmt0653022
IRS990/PYTotalExpensesAmt0996294
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt01352196
IRS990/QuidProQuoContributionsInd00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt0622072
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/RentalIncomeOrLossGrp/RealAmt022795
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt0127328
IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt0REIMBURSEMENTS OTHER INCOME - 2011 AMOUNT: $ 22,540. 2012 AMOUNT: $ 11,272. 2013 AMOUNT: $ 54,585. 2014 AMOUNT: $ 56,927. 2015 AMOUNT: $ 22,454.
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc0SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME:
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt01511983
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt01163603
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt01345311
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt01004267
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0904227
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt05929391
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt022795
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt022130
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt022680
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt014610
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt012650
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt094865
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt0602373
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearAmt022454
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus1YearAmt056927
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus2YearsAmt054585
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus3YearsAmt011272
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus4YearsAmt022540
IRS990ScheduleA/OtherIncome170Grp/TotalAmt0167778
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.85080
IRS990ScheduleA/PublicSupportPY170Pct00.84450
IRS990ScheduleA/PublicSupportTotal170Amt05268348
IRS990ScheduleA/SubstantialContributorsTotAmt0661043
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt01511983
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt01163603
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt01345311
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt01004267
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0904227
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt05929391
IRS990ScheduleA/TotalSupportAmt06192034
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/BookValueAmt073536
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0219003
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0292539
IRS990ScheduleD/ExpensesNotReportedAmt017346
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt01038485
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt00
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt034730
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt034730
IRS990ScheduleD/OtherExpensesIncludedAmt017346
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt01488366
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt06991
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt01495357
IRS990ScheduleD/OtherRevenuesNotIncludedAmt0219301
IRS990ScheduleD/RevenueNotReportedAmt00
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt0219301
IRS990ScheduleD/RevenueSubtotalAmt01441256
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, 2015 AND 2014 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 TAX YEARS ENDED ON OR BEFORE DECEMBER 31, 2011, DUE TO THE EXPIRATION OF THE STATUTES OF LIMITATIONS.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1DECREASE IN TEMPORARILY RESTRICTED NET ASSETS -209,021. RECLASSIFIED FUNDRAISING EXPENSES -17,346. NET ASSETS RELEASED FOR CAPITAL IMPROVEMENTS 445,668.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt2RECLASSIFIED FUNDRAISING EXPENSES 17,346.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1PART XI, LINE 4B - OTHER ADJUSTMENTS:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc2PART XII, LINE 2D - OTHER ADJUSTMENTS:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt01561902
IRS990ScheduleD/TotalExpensesPerForm990Amt01038485
IRS990ScheduleD/TotalRevenuePerForm990Amt01660557
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt01441256
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt01055831
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt021627
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0WAIPA MANGO & MUSIC FESTIVAL
IRS990ScheduleG/FundraisingEventInformationGrp/Event2Nm0WAIPA KALO FESTIVAL

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
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