Civic Intelligence

Waipa Foundation

990 • Fiscal year 2017 • EIN 99-0313224

Jan 01, 2017 to Dec 31, 2017 • Filed on Nov 14, 2018

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

42nd percentile

0.05x

Higher debt load relative to assets than 42% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Liabilities / Revenue

50th percentile

0.10x

Higher debt load relative to revenue than 50% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Net Margin

36th percentile

-1.0%

Higher net margin than 36% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Top Officer Pay

53rd percentile

$68,789

Higher top officer pay than 53% of similar nonprofits.

Top officer pay equals 4.8% of source-year revenue.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Asset Growth

34th percentile

-1.0%

Faster asset growth than 34% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2016 to 2017

Revenue Growth

18th percentile

-12%

Faster revenue growth than 18% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2016 to 2017

Assets

Down

$2,589,800

Down $25,858 (-1.0%) from 2016

Net Assets

Down

$2,449,420

Down $14,154 (-0.6%) from 2016

Liabilities

Down

$140,380

Down $11,704 (-7.7%) from 2016

Revenue

Down

$1,445,709

Down $200,686 (-12%) from 2016

Expenses

Up

$1,459,863

Up $44,977 (+3.2%) from 2016

Net Income

Down

-$14,154

Down $245,663 (-106%) from 2016

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

2017

Assets$2,589,800
Liabilities$140,380
Net Assets$2,449,420

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

2017

Revenue$1,445,709
Expenses$1,459,863
Net Income-$14,154
Jump To
Filing Snapshot
Filing Period
Jan 1, 2017 to Dec 31, 2017
Signed
Nov 14, 2018
Return Version
2017v2.3
Gross Receipts
$1,514,516
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$1,527,530$1,569,233▲ $41,703
Cash and Non-Interest-Bearing Accounts$922,470$752,845▼ $169,625
Pledges and Grants Receivable$143,388$246,793▲ $103,405
Prepaid Expenses and Deferred Charges$22,270$20,929▼ $1,341
Total Assets$2,615,658$2,589,800▼ $25,858
Liabilities
Accounts Payable and Accrued Expenses$73,571$118,299▲ $44,728
Deferred Revenue$78,513$22,081▼ $56,432
Total Liabilities$152,084$140,380▼ $11,704
Net Assets / Fund Balance
Unrestricted Net Assets$2,258,731$2,244,577▼ $14,154
Temporarily Rstr Net Assets$204,843$204,843→ $0
Total Net Assets Fund Balance$2,463,574$2,449,420▼ $14,154
Total Liabilities and Net Assets / Fund Balance$2,615,658$2,589,800▼ $25,858

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$1,418,397$69,965$1,488,362
Equipment$126,451$284,416$410,867
Leasehold Improvements$9,963$35,315$45,278
Other Land Buildings$14,422$10,526$24,948
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Stacy M Sproat-beckExecutive DirectorFT$63,602$5,187$68,789

Board Members and Trustees

NameTitle
Denise WardlowPresident
Avery YounVice President
Christine KobayashiDirector
Dennis ChunDirector
Donna Aana-nakaharaDirector
Michael a DahiligDirector
Scott MijaresDirector
Rachel CorreaDirector Until October 2017
Michelle SwartmanSecretary
Wallace Rezentes JrTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$1,094,409
Program Service Revenue
$183,923
Investment Income
$0
Other Revenue
$167,377
All Other Contributions
$708,272
Change in Net Assets
$-14,154

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,457,315
Revenue Not Reported on Financial Statements
$-11,606
Revenue Not Reported on Form 990
$0
Other Revenue Adjustments
$-11,606
Total Revenue per Audited Statements
$1,457,315
Total Revenue per Form 990
$1,445,709
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$889,410
Other Expenses$570,453
Total Fundraising Expense$24,156
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$645,578$13,847$8,509$667,934
Payments to Affiliates$100,000--$100,000
Other Employee Benefits$86,114$2,509-$88,623
Depreciation Depletion-$75,486-$75,486
Fees for Services Other$58,341$12,683$3,085$74,109
Current Officers, Directors, Trustees, and Key Employees$45,668$19,224$3,897$68,789
Payroll Taxes$56,948$6,207$909$64,064
Occupancy$47,914$10,411-$58,325
Insurance$37,130$6,638-$43,768
Fees for Services Accounting-$21,023-$21,023
Travel$10,691-$565$11,256
Office Expenses$7,649$1,762-$9,411
Other Expenses$152,140$744$250$744
Advertising--$388$388
Total Functional Expenses$1,248,173$187,534$24,156$1,459,863

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$1,479,886
Total Expenses per Form 990$1,459,863
Expenses per Audited Statements$1,458,280
Expenses Not Reported on Form 990$21,606
Expenses Not Reported on Financial Statements$1,583
Other Expense Adjustments$1,583
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$45,097
Fundraising Direct Expenses$21,978
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Eat the Invasives$36,115$19,515$7,213$12,302
Waipa Mango & Music Festival$16,610$16,610$7,084$9,526
Total Events$61,697$45,097$21,978$23,119
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section B, Line 11B

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
2018-11-14
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
43
Volunteers
800

Preparer

Firm
Cw Associates Cpas
Address
700 BISHOP STREET SUITE 1040, HONOLULU, HI 96813
Preparer
Melanie a King
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, 2017 and 2016 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. The foundation is subject to routine audits by taxing jurisdictions; however, there are currently no audits in progress for any open tax periods.

PART XI, LINE 4B - OTHER ADJUSTMENTS:

Reclassified fundraising expenses -21,606. Noncash contribution 10,000.

PART XII, LINE 2D - OTHER ADJUSTMENTS:

Reclassified fundraising expenses 21,606.

PART XII, LINE 4B - OTHER ADJUSTMENTS:

DEPRECIATION 1,583.

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IRS990/Desc0SERVED OVER 150 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 2017 FOR OVER 3,000 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 POITHURSDAYS. MONITORED THE STREAM AND STREAM RESTORATION SITE. DURING 2017 WAIPA FOUNDATION FACILITATED USE OF ITS NEW FACILITIES, ITS COMMUNITY KITCHEN AND HALE IMU, WELCOMING FOOD ENTREPRENEURS, CREATING CLASSES AND WORKSHOPS AS TRAINING OPPORTUNITIES, AND CREATING VALUE ADDED WAIPA PRODUCTS FOR SALE.WAIPA IMPLEMENTED TWO MAJOR FESTIVALS ON SITE: ITS ANNUAL MANGO AND MUSIC FESTIVAL IN AUGUST, AND A KALO FESTIVAL IN DECEMBER, WHICH DREW CLOSE TO 4,000 ATTENDEES FROM THE COMMUNITY, INCLUDING OVER 50 VENDORS AT EACH EVENT. ITS WEEKLY FARMERS MARKET ON TUESDAY AFTERNOONS ONCE AGAIN WELCOMED OVER 20,000 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 30-50 VOLUNTEERS WEEKLY, MADE AND DISTRIBUTED OVER 60,000 LBS OF POI DURING THE YEAR.
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IRS990/Form990PartVIISectionAGrp/TitleTxt1VICE PRESIDENT
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IRS990/Form990PartVIISectionAGrp/TitleTxt3TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt4DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt5DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt6DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt7DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt8DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt9DIRECTOR UNTIL OCTOBER 2017
IRS990/Form990PartVIISectionAGrp/TitleTxt10EXECUTIVE DIRECTOR
IRS990/Form990ProvidedToGvrnBodyInd01
IRS990/FormationYr01994
IRS990/FormerOfcrEmployeesListedInd00
IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd0X
IRS990/FSAuditedInd01
IRS990/FundraisingActivitiesInd01
IRS990/FundraisingAmt016600
IRS990/FundraisingDirectExpensesAmt021978
IRS990/FundraisingGrossIncomeAmt045097
IRS990/GamingActivitiesInd00
IRS990/GoverningBodyVotingMembersCnt09
IRS990/GovernmentGrantsAmt0369537
IRS990/GrantsToIndividualsInd00
IRS990/GrantsToOrganizationsInd00
IRS990/GrantToRelatedPersonInd00
IRS990/GrossReceiptsAmt01514516
IRS990/GrossRentsGrp/RealAmt018740
IRS990/GrossSalesOfInventoryAmt0113816
IRS990/GroupReturnForAffiliatesInd00
IRS990/IncludeFIN48FootnoteInd01
IRS990/IndependentAuditFinclStmtInd01
IRS990/IndependentVotingMemberCnt09
IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd00
IRS990/InfoInScheduleOPartIIIInd0X
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InsuranceGrp/ManagementAndGeneralAmt06638
IRS990/InsuranceGrp/ProgramServicesAmt037130
IRS990/InsuranceGrp/TotalAmt043768
IRS990/InvestmentInJointVentureInd00
IRS990/IRPDocumentCnt05
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt0400222
IRS990/LandBldgEquipBasisNetGrp/BOYAmt01527530
IRS990/LandBldgEquipBasisNetGrp/EOYAmt01569233
IRS990/LandBldgEquipCostOrOtherBssAmt01969455
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/NetAssetsOrFundBalancesBOYAmt02463574
IRS990/NetAssetsOrFundBalancesEOYAmt02449420
IRS990/NetIncmFromFundraisingEvtGrp/ExclusionAmt023119
IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt023119
IRS990/NetIncomeOrLossGrp/RelatedOrExemptFuncIncomeAmt066987
IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt066987
IRS990/NetRentalIncomeOrLossGrp/ExclusionAmt018740
IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt018740
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NoncashContributionsAmt010000
IRS990/NondeductibleContributionsInd00
IRS990/OccupancyGrp/ManagementAndGeneralAmt010411
IRS990/OccupancyGrp/ProgramServicesAmt047914
IRS990/OccupancyGrp/TotalAmt058325
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt01762
IRS990/OfficeExpensesGrp/ProgramServicesAmt07649
IRS990/OfficeExpensesGrp/TotalAmt09411
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt02509
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt086114
IRS990/OtherEmployeeBenefitsGrp/TotalAmt088623
IRS990/OtherExpensesGrp/Desc0SUPPLIES
IRS990/OtherExpensesGrp/Desc1GENERAL EXCISE TAX
IRS990/OtherExpensesGrp/Desc2FINES, PENALTIES
IRS990/OtherExpensesGrp/FundraisingAmt06553
IRS990/OtherExpensesGrp/FundraisingAmt1250
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt012057
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt14943
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt2744
IRS990/OtherExpensesGrp/ProgramServicesAmt0152140
IRS990/OtherExpensesGrp/TotalAmt0170750
IRS990/OtherExpensesGrp/TotalAmt15193
IRS990/OtherExpensesGrp/TotalAmt2744
IRS990/OtherRevenueMiscGrp/BusinessCd0900099
IRS990/OtherRevenueMiscGrp/Desc0REIMBURSEMENTS & OTHER
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt058531
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt058531
IRS990/OtherRevenueTotalAmt058531
IRS990/OtherSalariesAndWagesGrp/FundraisingAmt08509
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt013847
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0645578
IRS990/OtherSalariesAndWagesGrp/TotalAmt0667934
IRS990/PartialLiquidationInd00
IRS990/PaymentsToAffiliatesGrp/ProgramServicesAmt0100000
IRS990/PaymentsToAffiliatesGrp/TotalAmt0100000
IRS990/PayPremiumsPrsnlBnftCntrctInd00
IRS990/PayrollTaxesGrp/FundraisingAmt0909
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt06207
IRS990/PayrollTaxesGrp/ProgramServicesAmt056948
IRS990/PayrollTaxesGrp/TotalAmt064064
IRS990/PledgesAndGrantsReceivableGrp/BOYAmt0143388
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt0246793
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt022270
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt020929
IRS990/PrincipalOfficerNm0STACY SPROAT-BECK
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0611710
IRS990/ProgramServiceRevenueGrp/Desc0PROGRAM PARTICIP. FEES
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0183923
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0183923
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt01362262
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt00
IRS990/PYOtherExpensesAmt0517508
IRS990/PYOtherRevenueAmt0148876
IRS990/PYProgramServiceRevenueAmt0135257
IRS990/PYRevenuesLessExpensesAmt0231509
IRS990/PYSalariesCompEmpBnftPaidAmt0897378
IRS990/PYTotalExpensesAmt01414886
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt01646395
IRS990/QuidProQuoContributionsInd00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt0-14154
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/RentalIncomeOrLossGrp/RealAmt018740
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt0309441
IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt0REIMBURSEMENTS OTHER INCOME - 2013 AMOUNT: $ 54,585. 2014 AMOUNT: $ 56,927. 2015 AMOUNT: $ 22,454. 2016 AMOUNT: $ 86,199. 2017 AMOUNT: $ 58,531.
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc0SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME:
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt01094409
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt01362262
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt01511983
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt01163603
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt01345311
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt06477568
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt018740
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt020145
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt022795
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt022130
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt022680
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt0106490
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt01020458
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearAmt058531
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus1YearAmt086199
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus2YearsAmt022454
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus3YearsAmt056927
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus4YearsAmt054585
IRS990ScheduleA/OtherIncome170Grp/TotalAmt0278696
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.88940
IRS990ScheduleA/PublicSupportPY170Pct00.87140
IRS990ScheduleA/PublicSupportTotal170Amt06103787
IRS990ScheduleA/SubstantialContributorsTotAmt0373781
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt01094409
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt01362262
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt01511983
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt01163603
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt01345311
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt06477568
IRS990ScheduleA/TotalSupportAmt06862754
IRS990/ScheduleBRequiredInd01
IRS990ScheduleD/BuildingsGrp/BookValueAmt01418397
IRS990ScheduleD/BuildingsGrp/DepreciationAmt069965
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt01488362
IRS990ScheduleD/EquipmentGrp/BookValueAmt0126451
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0284416
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0410867
IRS990ScheduleD/ExpensesNotReportedAmt021606
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt01583
IRS990ScheduleD/ExpensesSubtotalAmt01458280
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt09963
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt035315
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt045278
IRS990ScheduleD/OtherExpensesIncludedAmt021606
IRS990ScheduleD/OtherExpensesNotIncludedAmt01583
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt014422
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt010526
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt024948
IRS990ScheduleD/OtherRevenuesNotIncludedAmt0-11606
IRS990ScheduleD/RevenueNotReportedAmt00
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt0-11606
IRS990ScheduleD/RevenueSubtotalAmt01457315
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, 2017 AND 2016 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. THE FOUNDATION IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS IN PROGRESS FOR ANY OPEN TAX PERIODS.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1RECLASSIFIED FUNDRAISING EXPENSES -21,606. NONCASH CONTRIBUTION 10,000.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt2RECLASSIFIED FUNDRAISING EXPENSES 21,606.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt3DEPRECIATION 1,583.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1PART XI, LINE 4B - OTHER ADJUSTMENTS:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc2PART XII, LINE 2D - OTHER ADJUSTMENTS:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc3PART XII, LINE 4B - OTHER ADJUSTMENTS:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt01569233
IRS990ScheduleD/TotalExpensesPerForm990Amt01459863
IRS990ScheduleD/TotalRevenuePerForm990Amt01445709
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt01457315
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt01479886
IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContributionsTotAmt016600
IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContriEvent1Amt016600
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt021978
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0EAT THE INVASIVES
IRS990ScheduleG/FundraisingEventInformationGrp/Event2Nm0WAIPA MANGO & MUSIC FESTIVAL
IRS990ScheduleG/FundraisingEventInformationGrp/FoodAndBeverageEvent1Amt01944
IRS990ScheduleG/FundraisingEventInformationGrp/FoodAndBeverageTotalEventsAmt01944
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt036115
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent2Amt016610
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsOtherEventsAmt08972
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt061697
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt019515
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent2Amt016610
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueOtherEventsAmt08972
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt045097
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt023119
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssOtherEventsAmt03284
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt017581
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt07213
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent2Amt07084
IRS990ScheduleG/FundraisingEventInformationGrp/OtherEventsTotalCnt01
IRS990ScheduleG/FundraisingEventInformationGrp/RentFacilityCostsEvent2Amt01178
IRS990ScheduleG/FundraisingEventInformationGrp/RentFcltyCostsOtherEventsAmt01275
IRS990ScheduleG/FundraisingEventInformationGrp/RentFcltyCostsTotalEventsAmt02453
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0TO RESTORE WAIPA'S VIBRANT NATURAL SYSTEMS AND RESOURCES, AND INSPIRE HEALTHY, THRIVING COMMUNITIES CONNECTED TO THEIR RESOURCES. MOST SIGNIFICANT ACTIVITIES DURING THE YEAR INCLUDED: IMPLEMENTING PROGRAMMING FOR CHILDREN AND YOUTH FROM THE LOCAL COMMUNITY - FROM WEEKLY TO ANNUALLY - IN KINDERGARTEN THROUGH POST HIGH, WHICH FOCUSES ON ENRICHMENT, ACADEMICS, CONNECTION WITH FOOD AND THE LAND, LEADERSHIP, CULTURAL KNOWLEDGE AND JOB AND WORK SKILLS. WELCOMING GROUPS FROM WITHIN AND BEYOND THE LOCAL COMMUNITY WHO VISIT WAIPA TO PARTICIPATE IN HANDS-ON LEARNING FOCUSING ON MANY OF THE SAME SKILLS AND AREAS OF KNOWLEDGE, BUT ESPECIALLY HAWAIIAN CULTURE AND THE CONNECTION BETWEEN PEOPLE AND THE NATURAL WORLD. MANAGING AND MAINTAINING THE LAND, RESOURCES, AND FACILITIES AT WAIPA BOTH TO INCREASE THEIR HEALTH AND AS 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.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1A 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.

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
2017Detailed filing. Detailed filing data is available for this year.$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