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Waipahu Community Association EIN 99-0093258

Waipahu Community Association

EIN  99-0093258 Membership association Waipahu, HI
Form 990 (PDF) Compare with another nonprofit →
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Size
$100K–1M
What they do
Strengthens Waipahu's community development, economic, social, and cultural vitality.
Leadership
Henry Aquino · Executive Dir. · $50K
Money in and out
$412K revenue, $419K expenses
Bottom line
-2% operating surplus

Strengthens Waipahu's community development, economic, social, and cultural vitality. For fiscal year 2024 it reported $412K in revenue, $419K in expenses, and $3.1M in net assets.Pt I

Membership & operating revenue · FY2024
Total revenue
$412K
Pt VIII · Ln 12
Total expenses
$419K
Pt IX · Ln 25
Net assets
$3.1M
Pt X · Ln 32
Revenue less expenses (Pt I · Ln 19): −$7K
Where spending went · Part IX cols B–D
Program services $0.60 Management & general $0.33 Fundraising $0.08
Operating surplus
-2%
revenue over expenses▼ -198% vs prior filing year
Earned revenue
1%
of revenue from program services & dues▼ -96% vs prior filing year
Payroll share
25%
of spending is salaries & benefits▲ +50% vs prior filing year

Summary of the Filing

Part I · fiscal year 2024 · Form 990
Revenue
$412K
FY2024▼ -27%
Expenses
$419K
FY2024▼ -24%
Total assets
$3.5M
FY2024▼ -2%
Total liabilities
$349K
FY2024▼ -13%
Total revenue
$412K
Pt VIII · Ln 12
Total expenses
$419K
Pt IX · Ln 25
Net assets
$3.1M
Pt X · Ln 32
Revenue less expensesPt I · Ln 19−$7K
Total assetsPt X · Ln 16$3.5M
Program-expense ratioPt IX · col B60%
Voting members of governing bodyPt I · Ln 37
Independent voting membersPt I · Ln 47
Mission & Programs · Part III

Where the work happens

3 program services account for $250K of program spending, described in the organization's own filed words · FY2024.
01

The waipahu community association helped to continue to revitalize and encourage further local economic growth in waipahu by providing an open farmers market venue that local produce vendors and shop owners can sell their products.

$250Kprogram expense
02

Further, wca established the heal project in 2016 through beautification projects and trolley rides to help local businesses, enhance community spirit, attract people and new clientele to waipahu and perpetuate the communitys rich history through dialogue and learning opportunities.

Pt IX · col B
03

In addition, wca has a community resource and technology center located in its office space to provide micro-enterprise classes, educational and employment skills workshops, and access to technological devices such as tablets, laptops, copiers, fax and internet access for small business owners and members of the general public including…

Pt IX · col B

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Identity & Classification

Form 990 Header · IRS Business Master File
Legal nameHdr · item CWaipahu Community Association
EINHdr · item D99-0093258
Principal addressHdr · item CWaipahu, HI
WebsiteHdr · item Jwww.wcawaipahu.org
Year of formationHdr · item Lpending
State of legal domicileHdr · item MHI
Exempt statusHdr · item I501(c)(3) · active
NTEE classificationIRS BMFCommunity Development (S31)
Ruling yearIRS BMFOct 2000

Governance & Policies

Part VI
Voting members of the governing bodyPt VI · Ln 1a7
Independent voting membersPt VI · Ln 1b7
Conflict-of-interest policyPt VI · Ln 12aYes
Whistleblower policyPt VI · Ln 13No
Document retention policyPt VI · Ln 14No
CEO/top-official compensation independently reviewedPt VI · Ln 15aYes
Family or business relationships among officers/directorsPt VI · Ln 2No

Officers, Directors & Key Employees

Part VII, Section A · reportable compensation
Henry Aquino
Executive Dir.
$50,000Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
Rick Stack
VP, Governance
$0Pt VII · Sec A
Susan Moniz
Director
$0Pt VII · Sec A
$0Pt VII · Sec A
Paul Kikuchi
VP, Finance
$0Pt VII · Sec A

Henry Aquino’s $50K as Executive Dir. is at the 29th percentile of top reported officer pay among 1711 $100K–1M community development nonprofits. Peer set: organizations in the same NTEE major field of work and revenue-size band, compared on each org’s own highest-paid officer/key-employee, from Form 990 Part VII / 990-PF Part VIII. Descriptive placement, not a verdict on whether the pay is appropriate.

Compensation history total reportable pay by year · 1 named individual · Part VII

NameFY2024FY2022FY2021FY2020
Henry Aquino$50,000$50,000$36,000$36,000

Total reportable compensation (Form 990 Part VII column D / Schedule J column E) by filing year, matched by name within this organization. The Schedule J base / bonus / deferred breakdown is not parsed into this dataset.

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Statement of Revenue

Part VIII
Other revenue$243K · 59%
Contributions & grants$166K · 40%
Program service revenue$3K · 1%
Other revenue59%$243K
Contributions & grants40%$166K
Program service revenue1%$3K
Investment income$17
Total revenueLn 12$412K

Statement of Functional Expenses

Part IX · allocated across program, management, and fundraising
Allocation · columns B–D
Program services $0.60 Management & general $0.33 Fundraising $0.08
Program services60%$250K
Management & general33%$136K
Fundraising8%$33K
Total functional expensesLn 25$419K

Balance Sheet

Part X · end of year
CashLn 1$213K
Total assetsLn 16$3.5M
Total liabilitiesLn 26$349K
Total net assetsLn 32$3.1M
Months of cash on handcomputed6.1

Financial Metrics

Form 990 · FY2024 · each ratio shown with the dollars behind it
Liquidity & Payout
Operating runway
Highly liquid reserves $213K · Operating expenses (Pt IX) $419K · Less non-cash grants $17K · Cash operating expenses/yr $402K
6.3 months
Where the money goes
Program services
Program services $250K · Total expenses $419K
60%
Management & General
Management & general $136K · Total expenses $419K
33%
Fundraising
Fundraising $33K · Total expenses $419K
8%
Cost to raise $1
Fundraising expense (3-yr avg) $31K · Solicited contributions (3-yr avg) $123K
$0.25 to raise $1 (3-yr avg)
Where the money comes from
Contribution dependence
Contributions & grants $166K · Total revenue $412K
40%
Government reliance
Government grants — · Total revenue $412K
—
Earned-income share
Program service revenue $3K · Total revenue $412K
1%
Investment reliance
Investment income $17 · Total revenue $412K
0%
Program self-sufficiency
Program service revenue $3K · Total expenses $419K
1%
Growth & trend
Revenue growth (YoY)
This year $412K · Prior year $564K
-27%
Revenue CAGR
FY2020 $340K · FY2024 $412K
+5%
Net-asset trend (YoY)
End of year $3.1M · Beginning of year —
Beginning net assets not meaningfully positive — showing dollar change
Balance sheet
Surplus Margin
Revenue $412K · Expenses $419K
-2%
Liabilities-to-Assets
Total liabilities — · Total assets $3.5M
—
Net-asset ratio
Net assets $3.1M · Total assets $3.5M
90%
Marketable Investment Share
Publicly traded securities (Pt X, ln 11) $0 · Other securities (Pt X, ln 12) $0 · Total assets (Pt X, ln 16) $3.5M
0%
People & payroll
Highest Reported Total Compensation
Individual Henry Aquino · Reported title Executive Dir. · Highest reported compensation $50K · Total expenses $419K
12%
Personnel share
Salaries, benefits & payroll (Pt IX 5-10) $106K · Total expenses $419K
25%
Peer comparison

Same NTEE category, revenue band, and state where available. Descriptive — not a grade.

MetricThis orgPeer medianPercentile
Program ratio 60%——
Overhead ratio 33%——
Fundraising cost ratio 20%——
Revenue growth -27%——
Investment management fee ratio 0%——
Legal fee ratio 0%——
Accounting fee ratio 4%——
Fundraising fee ratio 0%——

Straight from the Form 990 — descriptive, not an evaluation. A ratio is hidden when its base is zero or too small to be meaningful; the dollars are always shown.

Grants

Schedule I · funders on record
Grants received · FY2024
Public Health Fund of the Chamber of Commerce of HawaiiFY2024$20K
The People's FundFY2024$16K
Total grants receivedfrom 2 funders$36K

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Filings & Schedule Manifest

Part IV
III · Programs I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash
FY2024 (Latest)$412K revenue · viewing · ⤓ 990 PDF
FY2023$564K revenue · ⤓ 990 PDF
FY2022$578K revenue · ⤓ 990 PDF
FY2021$466K revenue · ⤓ 990 PDF
FY2020$340K revenue · ⤓ 990 PDF

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Sources

Every figure above is drawn from these filings
Form 990 e-file (XML) · FY2024IRS
Classification, formation year, addressIRS Business Master File
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