Waipa Foundation

“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.”

“Other professional fees : program service expenses 145,492. Management and general expenses 1,806. Fundraising expenses 0. Total expenses 147,298.”