Liabilities / Assets
36th percentile
Higher debt load relative to assets than 36% of similar nonprofits.
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
Liabilities / Assets
36th percentile
Higher debt load relative to assets than 36% of similar nonprofits.
Liabilities / Revenue
35th percentile
Higher debt load relative to revenue than 35% of similar nonprofits.
Net Margin
88th percentile
Higher net margin than 88% of similar nonprofits.
Top Officer Pay
53rd percentile
Higher top officer pay than 53% of similar nonprofits.
Top officer pay equals 4.2% of source-year revenue.
Asset Growth
89th percentile
Faster asset growth than 89% of similar nonprofits.
Revenue Growth
78th percentile
Faster revenue growth than 78% of similar nonprofits.
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
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 | |||
| 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 | Book Value | Depreciation | Basis |
|---|---|---|---|
| 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 |
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| Stacy M Sproat-beck | Executive Director | FT | $65,068 | $5,040 | $70,108 |
| Name | Title |
|---|---|
| Allan a Smith | Former President |
| Michelle Swartman | President |
| Samson K Mahuiki Sr | Vice President |
| Avery Youn | Director |
| Christine Kobayashi | Director |
| Denise Wardlow | Director |
| Dennis Chun | Director |
| Wallace Rezentes Jr | Director |
| Gayla Spencer | Former Director |
| Keone Kealoha | Former Director |
| Scott Mijares | Secretary |
| Shann a Hashimoto | Treasurer |
| Contractor | Services | Location | Compensation |
|---|---|---|---|
| Rausch Construction INC | Construction | PO BOX 56, Hanalei, HI 96714 | $758,311 |
| Line Item | Amount |
|---|---|
| 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 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| 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 |
| Line Item | Amount |
|---|---|
| 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 |
| Line Item | Amount |
|---|---|
| Fundraising Direct Expenses | $21,627 |
| Fundraising Gross Income | $20,078 |
| Professional Fundraising Fees | $0 |
| Event | Gross Receipts | Gross Revenue | Direct Expenses | Net 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 |
| Interested Party | Relationship | Description | Shared Revenue | Amount |
|---|---|---|---|---|
| David K Sproat | David K Sproat and Stacy M Sproat-beck Have a Family Relationship. | Employment | No | $14,325 |
“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.”
“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.”
“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 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.”
“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.”
“Decrease in temporarily restricted net assets -209,021. Reclassified fundraising expenses -17,346. Net assets released for capital improvements 445,668.”
“Reclassified fundraising expenses 17,346.”
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 | 66381 |
| IRS990/AccountsPayableAccrExpnssGrp/EOYAmt | 0 | 81539 |
| IRS990/ActivitiesConductedPrtshpInd | 0 | 0 |
| IRS990/ActivityOrMissionDesc | 0 | SEE SCHEDULE O. |
| IRS990/AdvertisingGrp/ManagementAndGeneralAmt | 0 | 1830 |
| IRS990/AdvertisingGrp/TotalAmt | 0 | 1830 |
| IRS990/AllOtherContributionsAmt | 0 | 960470 |
| IRS990/AnnualDisclosureCoveredPrsnInd | 0 | 1 |
| IRS990/AuditCommitteeInd | 0 | 1 |
| IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt | 0 | STACY SPROAT-BECK |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 8086391815 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 55-785A KUHIO HWY |
| IRS990/BooksInCareOfDetail/USAddress/CityNm | 0 | HANALEI |
| IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | HI |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 96714 |
| IRS990/BusinessRlnWithFamMemInd | 0 | 1 |
| IRS990/BusinessRlnWithOfficerEntInd | 0 | 0 |
| IRS990/BusinessRlnWithOrgMemInd | 0 | 0 |
| IRS990/CashNonInterestBearingGrp/BOYAmt | 0 | 788076 |
| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 598487 |
| IRS990/ChangeToOrgDocumentsInd | 0 | 0 |
| IRS990/CntrctRcvdGreaterThan100KCnt | 0 | 1 |
| IRS990/CollectionsOfArtInd | 0 | 0 |
| IRS990/CompCurrentOfcrDirectorsGrp/FundraisingAmt | 0 | 290 |
| IRS990/CompCurrentOfcrDirectorsGrp/ManagementAndGeneralAmt | 0 | 5970 |
| IRS990/CompCurrentOfcrDirectorsGrp/ProgramServicesAmt | 0 | 63847 |
| IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt | 0 | 70107 |
| IRS990/CompensationFromOtherSrcsInd | 0 | 0 |
| IRS990/CompensationProcessCEOInd | 0 | 1 |
| IRS990/CompensationProcessOtherInd | 0 | 0 |
| IRS990/ConflictOfInterestPolicyInd | 0 | 1 |
| IRS990/ConservationEasementsInd | 0 | 0 |
| IRS990/ConsolidatedAuditFinclStmtInd | 0 | 0 |
| IRS990/ContractorCompensationGrp/CompensationAmt | 0 | 758311 |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/AddressLine1Txt | 0 | PO BOX 56 |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/CityNm | 0 | HANALEI |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/StateAbbreviationCd | 0 | HI |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/ZIPCd | 0 | 96714 |
| IRS990/ContractorCompensationGrp/ContractorName/BusinessName/BusinessNameLine1Txt | 0 | RAUSCH CONSTRUCTION INC |
| IRS990/ContractorCompensationGrp/ServicesDesc | 0 | CONSTRUCTION |
| IRS990/CostOfGoodsSoldAmt | 0 | 35541 |
| IRS990/CreditCounselingInd | 0 | 0 |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/CYContributionsGrantsAmt | 0 | 1511983 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/CYInvestmentIncomeAmt | 0 | 0 |
| IRS990/CYOtherExpensesAmt | 0 | 309730 |
| IRS990/CYOtherRevenueAmt | 0 | 79456 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 69118 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | 622072 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 728755 |
| IRS990/CYTotalExpensesAmt | 0 | 1038485 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 6940 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 1660557 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | 0 |
| IRS990/DeductibleArtContributionInd | 0 | 0 |
| IRS990/DeductibleNonCashContriInd | 0 | 0 |
| IRS990/DelegationOfMgmtDutiesInd | 0 | 0 |
| IRS990/DepreciationDepletionGrp/ManagementAndGeneralAmt | 0 | 4482 |
| IRS990/DepreciationDepletionGrp/ProgramServicesAmt | 0 | 45319 |
| IRS990/DepreciationDepletionGrp/TotalAmt | 0 | 49801 |
| IRS990/Desc | 0 | SERVED 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. |
| IRS990/DescribedInSection501c3Ind | 0 | 1 |
| IRS990/DisregardedEntityInd | 0 | 0 |
| IRS990/DocumentRetentionPolicyInd | 0 | 1 |
| IRS990/DonorAdvisedFundInd | 0 | 0 |
| IRS990/ElectionOfBoardMembersInd | 0 | 0 |
| IRS990/EmployeeCnt | 0 | 45 |
| IRS990/EmploymentTaxReturnsFiledInd | 0 | 1 |
| IRS990/EngagedInExcessBenefitTransInd | 0 | 0 |
| IRS990/ExpenseAmt | 0 | 942510 |
| IRS990/FamilyOrBusinessRlnInd | 0 | 0 |
| IRS990/FederalGrantAuditRequiredInd | 0 | 0 |
| IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt | 0 | 15416 |
| IRS990/FeesForServicesAccountingGrp/TotalAmt | 0 | 15416 |
| IRS990/FeesForServicesOtherGrp/ManagementAndGeneralAmt | 0 | 3765 |
| IRS990/FeesForServicesOtherGrp/ProgramServicesAmt | 0 | 48920 |
| IRS990/FeesForServicesOtherGrp/TotalAmt | 0 | 52685 |
| IRS990/ForeignActivitiesInd | 0 | 0 |
| IRS990/ForeignFinancialAccountInd | 0 | 0 |
| IRS990/ForeignOfficeInd | 0 | 0 |
| IRS990/Form8282PropertyDisposedOfInd | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 0 | 0.29 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 1 | 0.23 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 2 | 0.25 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 3 | 0.25 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 4 | 0.48 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 5 | 0.23 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 6 | 0.23 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 7 | 0.23 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 8 | 0.23 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 9 | 0.10 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 10 | 0.10 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 11 | 0.10 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 12 | 38.50 |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 4 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 5 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 6 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 7 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 8 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 9 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 10 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 11 | 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/OfficerInd | 5 | X |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 9 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 10 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 11 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 12 | 5040 |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 0 | MICHELLE SWARTMAN |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | SAMSON K MAHUIKI SR |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | SHANN A HASHIMOTO |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | SCOTT MIJARES |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 4 | CHRISTINE KOBAYASHI |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 5 | DENISE WARDLOW |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 6 | WALLACE REZENTES JR |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 7 | AVERY YOUN |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 8 | DENNIS CHUN |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 9 | ALLAN A SMITH |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 10 | GAYLA SPENCER |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 11 | KEONE KEALOHA |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 12 | 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 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 9 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 10 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 11 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 12 | 65068 |
| 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/ReportableCompFromRltdOrgAmt | 9 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 10 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 11 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 12 | 0 |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 0 | PRESIDENT |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | VICE PRESIDENT |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | TREASURER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | SECRETARY |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 4 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 5 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 6 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 7 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 8 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 9 | FORMER PRESIDENT |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 10 | FORMER DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 11 | FORMER DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 12 | 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 | 1 |
| IRS990/FundraisingDirectExpensesAmt | 0 | 21627 |
| IRS990/FundraisingGrossIncomeAmt | 0 | 20078 |
| IRS990/GamingActivitiesInd | 0 | 0 |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 9 |
| IRS990/GovernmentGrantsAmt | 0 | 551513 |
| IRS990/GrantsToIndividualsInd | 0 | 0 |
| IRS990/GrantsToOrganizationsInd | 0 | 0 |
| IRS990/GrantToRelatedPersonInd | 0 | 0 |
| IRS990/GrossReceiptsAmt | 0 | 1717725 |
| IRS990/GrossRentsGrp/RealAmt | 0 | 22795 |
| IRS990/GrossSalesOfInventoryAmt | 0 | 71297 |
| IRS990/GroupReturnForAffiliatesInd | 0 | 0 |
| IRS990/IncludeFIN48FootnoteInd | 0 | 1 |
| IRS990/IndependentAuditFinclStmtInd | 0 | 1 |
| IRS990/IndependentVotingMemberCnt | 0 | 9 |
| IRS990/IndivRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990/IndoorTanningServicesInd | 0 | 0 |
| IRS990/InfoInScheduleOPartIIIInd | 0 | X |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InsuranceGrp/ManagementAndGeneralAmt | 0 | 5302 |
| IRS990/InsuranceGrp/ProgramServicesAmt | 0 | 29379 |
| IRS990/InsuranceGrp/TotalAmt | 0 | 34681 |
| IRS990/InvestmentInJointVentureInd | 0 | 0 |
| IRS990/IRPDocumentCnt | 0 | 7 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LandBldgEquipAccumDeprecAmt | 0 | 260724 |
| IRS990/LandBldgEquipBasisNetGrp/BOYAmt | 0 | 704795 |
| IRS990/LandBldgEquipBasisNetGrp/EOYAmt | 0 | 1561902 |
| IRS990/LandBldgEquipCostOrOtherBssAmt | 0 | 1822626 |
| 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 | 1609993 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 2232065 |
| IRS990/NetIncmFromFundraisingEvtGrp/ExclusionAmt | 0 | -1549 |
| IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt | 0 | -1549 |
| IRS990/NetIncomeOrLossGrp/RelatedOrExemptFuncIncomeAmt | 0 | 35756 |
| IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt | 0 | 35756 |
| IRS990/NetRentalIncomeOrLossGrp/ExclusionAmt | 0 | 22795 |
| IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt | 0 | 22795 |
| IRS990/NetUnrelatedBusTxblIncmAmt | 0 | 0 |
| IRS990/NondeductibleContributionsInd | 0 | 0 |
| IRS990/OccupancyGrp/FundraisingAmt | 0 | 1475 |
| IRS990/OccupancyGrp/ManagementAndGeneralAmt | 0 | 2950 |
| IRS990/OccupancyGrp/ProgramServicesAmt | 0 | 26263 |
| IRS990/OccupancyGrp/TotalAmt | 0 | 30688 |
| IRS990/OfficeExpensesGrp/FundraisingAmt | 0 | 4204 |
| IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt | 0 | 562 |
| IRS990/OfficeExpensesGrp/ProgramServicesAmt | 0 | 4140 |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 8906 |
| IRS990/OfficerMailingAddressInd | 0 | 0 |
| IRS990/OperateHospitalInd | 0 | 0 |
| IRS990/Organization501c3Ind | 0 | X |
| IRS990/OrganizationFollowsSFAS117Ind | 0 | X |
| IRS990/OtherChangesInNetAssetsAmt | 0 | 0 |
| IRS990/OtherEmployeeBenefitsGrp/FundraisingAmt | 0 | 44 |
| IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt | 0 | 2280 |
| IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt | 0 | 62028 |
| IRS990/OtherEmployeeBenefitsGrp/TotalAmt | 0 | 64352 |
| 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 | 158 |
| IRS990/OtherExpensesGrp/FundraisingAmt | 1 | 46 |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 0 | 28078 |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 1 | 2736 |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 2 | 548 |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 3 | -17346 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 0 | 85320 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 1 | 210 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 2 | 868 |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 113556 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 2946 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 1462 |
| IRS990/OtherExpensesGrp/TotalAmt | 3 | -17346 |
| IRS990/OtherRevenueMiscGrp/BusinessCd | 0 | 900099 |
| IRS990/OtherRevenueMiscGrp/Desc | 0 | REIMBURSEMENTS & OTHER |
| IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt | 0 | 22454 |
| IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt | 0 | 22454 |
| IRS990/OtherRevenueTotalAmt | 0 | 22454 |
| IRS990/OtherSalariesAndWagesGrp/FundraisingAmt | 0 | 635 |
| IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt | 0 | 26522 |
| IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt | 0 | 507399 |
| IRS990/OtherSalariesAndWagesGrp/TotalAmt | 0 | 534556 |
| IRS990/PartialLiquidationInd | 0 | 0 |
| IRS990/PayPremiumsPrsnlBnftCntrctInd | 0 | 0 |
| IRS990/PayrollTaxesGrp/FundraisingAmt | 0 | 56 |
| IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt | 0 | 2227 |
| IRS990/PayrollTaxesGrp/ProgramServicesAmt | 0 | 57457 |
| IRS990/PayrollTaxesGrp/TotalAmt | 0 | 59740 |
| IRS990/PledgesAndGrantsReceivableGrp/BOYAmt | 0 | 169945 |
| IRS990/PledgesAndGrantsReceivableGrp/EOYAmt | 0 | 138355 |
| IRS990/PoliticalCampaignActyInd | 0 | 0 |
| IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt | 0 | 13558 |
| IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt | 0 | 14860 |
| 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 | 69118 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 0 | 69118 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | 0 |
| IRS990/PYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/PYContributionsGrantsAmt | 0 | 1163603 |
| IRS990/PYExcessBenefitTransInd | 0 | 0 |
| IRS990/PYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/PYInvestmentIncomeAmt | 0 | 0 |
| IRS990/PYOtherExpensesAmt | 0 | 343272 |
| IRS990/PYOtherRevenueAmt | 0 | 116361 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 72232 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | 355902 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 653022 |
| IRS990/PYTotalExpensesAmt | 0 | 996294 |
| IRS990/PYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/PYTotalRevenueAmt | 0 | 1352196 |
| IRS990/QuidProQuoContributionsInd | 0 | 0 |
| IRS990/RcvFndsToPayPrsnlBnftCntrctInd | 0 | 0 |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | 622072 |
| IRS990/RegularMonitoringEnfrcInd | 0 | 1 |
| IRS990/RelatedEntityInd | 0 | 0 |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | 0 |
| IRS990/RentalIncomeOrLossGrp/RealAmt | 0 | 22795 |
| IRS990/ReportInvestmentsOtherSecInd | 0 | 0 |
| IRS990/ReportLandBuildingEquipmentInd | 0 | 1 |
| IRS990/ReportOtherAssetsInd | 0 | 0 |
| IRS990/ReportOtherLiabilitiesInd | 0 | 0 |
| IRS990/ReportProgramRelatedInvstInd | 0 | 0 |
| IRS990/RevenueAmt | 0 | 127328 |
| IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt | 0 | REIMBURSEMENTS OTHER INCOME - 2011 AMOUNT: $ 22,540. 2012 AMOUNT: $ 11,272. 2013 AMOUNT: $ 54,585. 2014 AMOUNT: $ 56,927. 2015 AMOUNT: $ 22,454. |
| IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc | 0 | SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt | 0 | 1511983 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt | 0 | 1163603 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt | 0 | 1345311 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt | 0 | 1004267 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt | 0 | 904227 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt | 0 | 5929391 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt | 0 | 22795 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt | 0 | 22130 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt | 0 | 22680 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt | 0 | 14610 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt | 0 | 12650 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt | 0 | 94865 |
| IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt | 0 | 602373 |
| IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearAmt | 0 | 22454 |
| IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus1YearAmt | 0 | 56927 |
| IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus2YearsAmt | 0 | 54585 |
| IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus3YearsAmt | 0 | 11272 |
| IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus4YearsAmt | 0 | 22540 |
| IRS990ScheduleA/OtherIncome170Grp/TotalAmt | 0 | 167778 |
| IRS990ScheduleA/PublicOrganization170Ind | 0 | X |
| IRS990ScheduleA/PublicSupportCY170Pct | 0 | 0.85080 |
| IRS990ScheduleA/PublicSupportPY170Pct | 0 | 0.84450 |
| IRS990ScheduleA/PublicSupportTotal170Amt | 0 | 5268348 |
| IRS990ScheduleA/SubstantialContributorsTotAmt | 0 | 661043 |
| IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind | 0 | X |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt | 0 | 1511983 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt | 0 | 1163603 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt | 0 | 1345311 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt | 0 | 1004267 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt | 0 | 904227 |
| IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt | 0 | 5929391 |
| IRS990ScheduleA/TotalSupportAmt | 0 | 6192034 |
| 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 | 73536 |
| IRS990ScheduleD/EquipmentGrp/DepreciationAmt | 0 | 219003 |
| IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt | 0 | 292539 |
| IRS990ScheduleD/ExpensesNotReportedAmt | 0 | 17346 |
| IRS990ScheduleD/ExpensesNotRptFinclStmtAmt | 0 | 0 |
| IRS990ScheduleD/ExpensesSubtotalAmt | 0 | 1038485 |
| IRS990ScheduleD/FootnoteTextInd | 0 | X |
| IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt | 0 | 0 |
| IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt | 0 | 34730 |
| IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt | 0 | 34730 |
| IRS990ScheduleD/OtherExpensesIncludedAmt | 0 | 17346 |
| IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt | 0 | 1488366 |
| IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt | 0 | 6991 |
| IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt | 0 | 1495357 |
| IRS990ScheduleD/OtherRevenuesNotIncludedAmt | 0 | 219301 |
| IRS990ScheduleD/RevenueNotReportedAmt | 0 | 0 |
| IRS990ScheduleD/RevenueNotReportedFinclStmtAmt | 0 | 219301 |
| IRS990ScheduleD/RevenueSubtotalAmt | 0 | 1441256 |
| 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, 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/ExplanationTxt | 1 | DECREASE IN TEMPORARILY RESTRICTED NET ASSETS -209,021. RECLASSIFIED FUNDRAISING EXPENSES -17,346. NET ASSETS RELEASED FOR CAPITAL IMPROVEMENTS 445,668. |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 2 | RECLASSIFIED FUNDRAISING EXPENSES 17,346. |
| 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 | 1561902 |
| IRS990ScheduleD/TotalExpensesPerForm990Amt | 0 | 1038485 |
| IRS990ScheduleD/TotalRevenuePerForm990Amt | 0 | 1660557 |
| IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt | 0 | 1441256 |
| IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt | 0 | 1055831 |
| IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt | 0 | 21627 |
| IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm | 0 | WAIPA MANGO & MUSIC FESTIVAL |
| IRS990ScheduleG/FundraisingEventInformationGrp/Event2Nm | 0 | WAIPA KALO FESTIVAL |
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Displayed year
2015 • Form 990Detailed filing. Detailed filing data is available for this year.