J Walter Cameron Center

Tax-deductible

Wailuku, HI501(c)(3)EIN 99-0140273Revenue $1.6M in FY2024

On file with the IRSjwcameroncenter.org95 Mahalani Street, 96793-2521 · Wailuku, HITax-exempt since Aug 1969Publicly supported charity — 170(b)(1)(A)(vi)

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Operating a centrally located facility, providing program space to other nonprofit health and human service organizations.

501(c)(3) charity; gifts are tax-deductible.
71¢ of each $1 spent went to programs.
Run by 103 volunteers and 8 employees.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · People: Part I, lines 5–6

Before you give

FY2024 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(3)
not on the IRS revocation list
Looks good: listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Tax-deductible gifts
Yes
Donations are tax-deductible
Looks good: the IRS lists gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2024
latest Form 990
Looks good: the latest return is for FY2024, 2 tax years back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
1 of 5
filings with a surplus
Average deficit $94K a year · 7% of revenue · last 5 filings
Concern: a surplus in 1 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
71%
of spending
Fine: 71% of spending went to programs; 65% to 75%.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$103K
to officers and key staff · 6% of spending
Looks good: pay to officers and key staff is 6% of spending; 15% or less.
Pt VII · Sec A
Cash reserves
1 mo
of spending, in cash
Fine: 1.0 months of spending in cash; 1 to 3.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
1
named funder · $18K
Fine: 1 funder names it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$2.5M
19% of total assets
Looks good: liabilities are 19% of assets; 50% or less.
Pt X · Ln 26
Independent board members
13
of 13 voting members
Looks good: 13 of 13 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$1.6M
-25% vs prior year
Spent
$1.7M
To programs
71%
Net assets
$11.0M
By yearFY2020–FY2024
Revenue
$1.6M
FY2024▼ -25%
Tap a bar for its year
Revenue by fiscal year
FY2020$1.1M
FY2021$1.3M
FY2022$1.0M
FY2023$2.1M
FY2024$1.6M
Expenses
$1.7M
FY2024▼ -7%
Tap a bar for its year
Expenses by fiscal year
FY2020$1.2M
FY2021$1.3M
FY2022$1.5M
FY2023$1.8M
FY2024$1.7M
Net assets
$11.0M
FY2024+0.2%
Tap a bar for its year
Net assets by fiscal year
FY2020$11.2M
FY2021$11.3M
FY2022$10.5M
FY2023$10.9M
FY2024$11.0M

From the FY2024 Form 990 · figures checked against the IRS filing · see the original

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Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2024. IRS ruling in Aug 1969.

IRS Pub. 78 · IRS Auto-Revocation List · IRS Business Master File

Where the money goes

71 cents of each dollar spent went to programs.

Program services 71% · $1.2M Management & general 23% · $377K Fundraising 7% · $114K

Form 990 Part IX, line 25, columns B–D. Every line is in By the numbers.

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Who runs it and what they're paid

14 people listed on the 990; $103K paid to officers and key staff.

Part VII, Section A · reportable compensation
Executive Di
$102,711Pt VII · Sec A
President
$0Pt VII · Sec A
Vice Preside
$0Pt VII · Sec A
Secretary
$0Pt VII · Sec A
Treasurer
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A

Compensation history total reportable pay by year · 2 named individuals · Part VII

NameFY2024FY2023FY2022FY2021FY2020
Cesar Gaxiola$102,711$90,399$95,060$93,360—
C Gaxiola————$93,360

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.

See J Walter Cameron Center executive salaries →

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Questions the 990 asks

The form asks each of these directly. These are the filed answers.

  • Family or business ties among officersPt VI · Ln 2No
  • Top official's pay set by an independent reviewPt VI · Ln 15aYes

Programs and updates

Provides program space to other health and human service nonprofits.

Provided by the organization

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2 programs · $1.2M · in their own filed words · FY2024
01

The cameron center houses 24 nonprofit and social service providers, offering a wide range of health and wellness, cultural, legal, and environmental services. The agencies work with individuals and families of all ages and backgrounds, providing housing assistance, comprehensive healthcare, mental health counseling.

$1.2Mprogram expense
02

In the wake of the devastating wildfires that struck maui in august 2023. Cameron center organized a grand total of 8 events, each filled with hope and support, where we distributed over 1,200 computer devices to those affected by the wildfires.

$213program expense

Funders

Who pays for it.

From grant filings on record. Receipts are incomplete: individual donors are never listed.

Grants

Schedule I · funders on record
Grants received · FY2025
Total grants receivedfrom 1 funder$18K

By the numbers

The FY2024 990, line by line.

1The main four
Money inPt VIII
$1.6M
Ln 12
Fees for servicesLn 2g$1.1M
Gifts and grantsLn 1h$333K
Investment incomeLn 3$129K
Money outPt IX
$1.7M
Ln 25
Programscol B$1.2M
Managementcol C$377K
Fundraisingcol D$114K
Owns and owesPt X
$11.0M
net assets · Ln 32
Cash and savingsLn 1–2$136K
Total assetsLn 16$13.5M
LiabilitiesLn 26$2.5M
PeoplePt VI, VII
14
listed · VII A
PaidVII A1
Voting boardVI 1a13
IndependentVI 1b13
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$333K
Government grantsLn 1e$218K
Fundraising eventsLn 1c$45K
Fees for servicesLn 2g$1.1M
Investment incomeLn 3$129K
Gains on assetsLn 7$62K
Total revenueLn 12$1.6M
Assets in detailPt X, end of year
CashLn 1$136K
Cash and savings togetherLn 1–2$136K
InvestmentsLn 11–13$2.1M
Land, buildings, equipmentLn 10c$8.9M
Other assetsLn 15$55K
Total assetsLn 16$13.5M
LiabilitiesLn 26$2.5M
Net assetsLn 32$11.0M
OperationsPt I, VI
EmployeesI 58
VolunteersI 6103
Fiscal year endsHeaderDecember
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13Yes
Records policyVI 14Yes
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY24End FY24
Cash and savingsLn 1–2$86K$136K
InvestmentsLn 11–13$2.0M$2.1M
Land, buildings, equipmentLn 10c$8.7M$8.9M
Total assetsLn 16$11.2M$13.5M
LiabilitiesLn 26$248K$2.5M
Net assetsLn 32$10.9M$11.0M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of current officers, directors and key staffLn 5$108K$44K$41K$23K
Other salaries and wagesLn 7$210K$86K$80K$44K
Pension plan contributionsLn 8$6K$2K$2K$1K
Other employee benefitsLn 9$39K$16K$15K$8K
Payroll taxesLn 10$22K$9K$8K$5K
Accounting feesLn 11c$34K$1K$31K$3K
Investment management feesLn 11f$16K$16K
Other fees for servicesLn 11g$64K$2K$57K$5K
Office expensesLn 13$19K$14K$3K$2K
Information technologyLn 14$736$441$221$74
OccupancyLn 16$621K$514K$94K$14K
InterestLn 20$2K$2K
Depreciation, depletion and amortizationLn 22$439K$439K
InsuranceLn 23$33K$26K$7K
Other expenses (24a–d)Ln 24$51K$20K$21K$10K
All other expensesLn 24e$738$528$158$52
Total functional expensesLn 25$1.7M$1.2M$377K$114K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 Latest Viewing $1.6M$1.7M−$97K$11.0M 990 PDF
FY2023 $2.1M$1.8M$281K$10.9M 990 PDF
FY2022 $1.0M$1.5M−$468K$10.5M 990 PDF
FY2021 $1.3M$1.3M−$30K$11.3M 990 PDF
FY2020 $1.1M$1.2M−$157K$11.2M 990 PDF

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Schedules filed Part IV

III · Programs I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash
See the full FY2024 990 (6 parts)
Part I · Summary $1,569,574 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $1,015,584$333,255
I-9 Program service revenuePrior year $1,012,650$1,119,744
I-10 Investment incomePrior year $54,737$128,758
I-11 Other revenuePrior year −$2,410−$12,183
I-12 Total revenuePrior year $2,080,561$1,569,574
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $374,423$383,878
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $1,424,895$1,282,594
I-18 Total expensesPrior year $1,799,318$1,666,472
I-19 Revenue less expensesPrior year $281,243−$96,898
Part VI · Governance 13 of 13 board members independent, no flags
VI-1a Voting members of the governing body13
VI-1b Independent voting members13
VI-2 Family or business relationship among officers or directorsNo
VI-12a Written conflict of interest policyYes
VI-13 Written whistleblower policyYes
VI-14 Document retention and destruction policyYes
VI-15a Process for setting top official's payYes
Part VIII · Statement of revenue $1,569,574 across 9 lines filed
VIII-1c Fundraising events$45,000
VIII-1e Government grants$217,686
VIII-1f All other contributions, gifts and grants$70,569
VIII-1h Total contributions, gifts and grants$333,255
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $1,119,744$1,119,744
VIII-3 Investment incomeExcluded from tax $66,269$66,269
VIII-7 Net gain or loss on sales of assetsExcluded from tax $62,489$62,489
VIII-8 Net income from fundraising events−$12,183
VIII-12 Total revenueRelated to mission $1,119,744 · Excluded from tax $128,758$1,569,574
Part IX · Statement of functional expenses $1,666,472 across 16 lines filed
IX-5 Pay of current officers, directors and key staffPrograms $44,216 · Management $40,981 · Fundraising $22,647$107,844
IX-7 Other salaries and wagesPrograms $86,008 · Management $79,715 · Fundraising $44,053$209,776
IX-8 Pension plan contributionsPrograms $2,260 · Management $2,095 · Fundraising $1,158$5,513
IX-9 Other employee benefitsPrograms $15,801 · Management $14,645 · Fundraising $8,093$38,539
IX-10 Payroll taxesPrograms $9,105 · Management $8,438 · Fundraising $4,663$22,206
IX-11c Accounting feesPrograms $1,022 · Management $30,608 · Fundraising $2,747$34,377
IX-11f Investment management feesManagement $16,341$16,341
IX-11g Other fees for servicesPrograms $1,916 · Management $57,409 · Fundraising $5,153$64,478
IX-13 Office expensesPrograms $14,261 · Management $3,142 · Fundraising $1,933$19,336
IX-14 Information technologyPrograms $441 · Management $221 · Fundraising $74$736
IX-16 OccupancyPrograms $514,222 · Management $93,514 · Fundraising $13,638$621,374
IX-20 InterestManagement $2,003$2,003
IX-22 Depreciation, depletion and amortizationPrograms $438,820$438,820
IX-23 InsurancePrograms $26,365 · Management $6,591$32,956
IX-24 Other expenses (24a–d)Programs $20,447 · Management $20,998 · Fundraising $9,990$51,435
IX-24e All other expensesPrograms $528 · Management $158 · Fundraising $52$738
IX-25 Total functional expensesPrograms $1,175,412 · Management $376,859 · Fundraising $114,201$1,666,472
Part X · Balance sheet $13,483,986 assets, 15 lines filed
X-1 Cash, non-interest-bearingStart of year $86,494$136,064
X-3 Pledges and grants receivableStart of year $51,988$17,801
X-4 Accounts receivableStart of year $16,182$2,316,964
X-9 Prepaid expenses and deferred charges$1,873
X-10c Land, buildings and equipment, netStart of year $8,654,021$8,866,559
X-11 Publicly traded securitiesStart of year $1,979,114$2,089,925
X-15 Other assetsStart of year $402,483$54,800
X-16 Total assetsStart of year $11,190,282$13,483,986
X-17 Accounts payable and accrued expensesStart of year $92,981$120,043
X-19 Deferred revenueStart of year $64,751$2,399,438
X-26 Total liabilitiesStart of year $247,732$2,519,481
X-27 Net assets without donor restrictionsStart of year $9,836,570$9,906,388
X-28 Net assets with donor restrictionsStart of year $1,105,980$1,058,117
X-32 Total net assets or fund balancesStart of year $10,942,550$10,964,505
X-33 Total liabilities and net assetsStart of year $11,190,282$13,483,986
Part XI · Reconciliation of net assets $10,964,505 net assets at year end
XI-1 Total revenue$1,569,574
XI-2 Total expenses$1,666,472
XI-3 Revenue less expenses−$96,898
XI-4 Net assets at start of year$10,942,550
XI-5 Net unrealized gains (losses) on investments$88,453
XI-6 Donated services and use of facilities$30,400
XI-10 Net assets at end of year$10,964,505

Form 990 e-file (XML) FY2024 from the IRS · Classification, formation year and address from the IRS Business Master File

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