2024-10-07T21:42:31-07:00 2023-12-31 461211349 Linked Accounting LLP 612 N Kays Dr Ste 150 Kaysville UT 84037 990 2023-01-01 990093258 WAIPAHU COMMUNITY ASSOCIATION WAIP 8086776939 94-340 WAIPAHU DEPOT ST 201 WAIPAHU HI 96797 WAYNE OGASAWARA President 2024-10-07 true true BRIAN E VAN CAMP CPA MTAX P00650012 3852622310 2023 2024-10-15 13:58:12Z WAYNE OGASAWARA 94-340 WAIPAHU DEPOT ST 201 WAIPAHU HI 96797 1235533 false X www.wcawaipahu.org X 2000 HI PROVIDE LEADERSHIP IN STRENGTHENING WAIPAHUS CAPACITY TO CREATE AND PURSUE, THROUGH PUBLIC AND PRIVATE RESOURCES, COMMUNITY-BASED DEVELOPMENT OPPORTUNITIES; TO SUPPORT ACTIVITIES THAT ENHANCE AND SUPPORT THE ECONOMIC, SOCIAL, AND CULTURAL VITALITY AND IMAGE OF WAIPAHU, AND TO ENSURE THAT WAIPAHU WILL BE AN ATTRACTIVE PLACE TO LIVE, WORK, VISIT AND DO BUSINESS. 7 7 2 125 0 67657 136514 247844 130180 6 0 262036 297157 577543 563851 0 0 85873 93129 0 32423 534995 460373 620868 553502 -43325 10349 3761691 3552263 622435 402659 3139256 3149604 PROVIDE LEADERSHIP IN STRENGTHENING WAIPAHUS CAPACITY TO CREATE AND PURSUE, THROUGH PUBLIC AND PRIVATE RESOURCES, COMMUNITY-BASED DEVELOPMENT OPPORTUNITIES; TO SUPPORT ACTIVITIES THAT ENHANCE AND SUPPORT THE ECONOMIC, SOCIAL, AND CULTURAL VITALITY AND IMAGE OF WAIPAHU, AND TO ENSURE THAT WAIPAHU WILL BE AN ATTRACTIVE PLACE TO LIVE, WORK, VISIT AND DO BUSINESS. false false 385049 563851 THE WAIPAHU COMMUNITY ASSOCIATION HELPED 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. THE COMMUNITY IS ABLE TO ACCESS AND PURCHASE LOCALLY GROWN PRODUCE, MEATS AND SEAFOOD AT PRICES SIGNIFICANTLY LOWER THAN AREA RETAIL SUPERMARKETS. THIS ALLOWS HOUSEHOLDS TO STRETCH FOOD BUDGETS FURTHER WHILE PROVIDING ACCESS TO FRESH AND HEALTHY FOODS. IN ADDITION, THE MARKETPLACE CONTINUES TO SERVE AS A GATHERING PLACE TO HOLD COMMUNITY EVENTS SUCH AS ETHNIC CELEBRATIONS AND ON SEVERAL OCCASIONS THE ANNUAL TASTE OF WAIPAHU EVENT. DUE TO THE LARGE ATTENDANCE EVERY YEAR, THE TASTE OF WAIPAHU EVENT WAS MOVED TO AN AREA ELEMENTARY SCHOOL SURROUNDED BY NEIGHBORHOODS, PARKING ACCESSIBILITY AND PUBLIC TRANSPORTATION ARE IN SHORTER DISTANCES AND A MORE ENJOYABLE ATMOSPHERE FOR ATTENDEES. THIS EVENT SHOWCASES LOCAL BUSINESSES AND RESTAURANTS, AREA SCHOOLS AND CELEBRATES COMMUNITY PRIDE. IN 2023, THE EVENT WAS MOVED AGAIN TO THE CURRENT DON QUIJOTE (DQ) STORE PARKING LOT TO SUPPORT DQ. CURRENTLY, THERE IS A POSSIBILITY THAT THE STORE MAY CLOSE DUE TO IT'S LEASE NEGOTIATIONS WITH THE LANDLORD. 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 SCHOOL-AGED STUDENTS. THIS PROGRAM HAS A SATELLITE CENTER IN THE PUPU AREA TO SERVE PRIMARY AND SECONDARY SCHOOL STUDENTS, FAMILIES AND ADULTS. THE PUPU AREA IS A LOW-INCOME AREA IN WAIPAHU WITH A PREDOMINANT MIGRANT POPULATION KNOWN IN THE PAST TO HAVE CRIMINAL ACTIVITY AND OTHER RELATED SOCIO-ECONOMIC ISSUES. BOTH CENTERS PROVIDE SUPPORT ANDSERVICES TO OVER 2,000 PEOPLE ANNUALLY. 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. THIS PROGRAM WORKS CLOSELY WITH OTHER AREA ORGANIZATIONS SUCH AS NON-PROFIT ORGANIZATIONS,SCHOOLS, CIVIC CLUBS, BUSINESSES AND COMMUNITY VOLUNTEERS. FINALLY, WCA PARTICIPATES IN NUMEROUS COMMUNITY EVENTS SUCH AS THE WAIPAHU FAMILY FUN DAY, AREA SCHOOL ACTIVITIES, CHRISTMAS PARADE, HEALTH PROGRAMS AND OTHERS. 385049 true false false false false false false false false false true false false false true true true false false false false false false false true false false false false false false false false false false false false false false false false false false false false false false true 6 0 false 2 true false false false false false false false 0 false false false false false false false X 7 7 false true false false true true true true true false false true true true true false false true false false HI X HENRY AQUINO 8086776939 94-340 WAIPAHU DEPOT ST 201 WAIPAHU HI 96797 X WAYNE OGASAWARA President 10.00 0.00 X X 0 0 0 WALTER OSAKODA VP, FINANCE 1.00 0.00 X X 0 0 0 BRYAN AGBAYANI Director 1.00 0.00 X 0 0 0 RICK STACK VP, GOVERNANCE 1.00 0.00 X X 0 0 0 SUSAN MONIZ Director 1.00 0.00 X 0 0 0 HERCULES HUIHUI Secretary 1.00 0.00 X X 0 0 0 PAUL KIKUCHI Director 10.00 0.00 X 0 0 0 HENRY AQUINO Executive Dir. 20.00 0.00 X 0 0 0 0 false false false 0 13335 123179 13250 136514 PROGRAM SERVICE REVENUE 900099 130180 130180 130180 0 0 0 926240 648844 277396 277396 277396 0 23763 22838 925 925 0 0 OTHER INCOME 900099 18836 18836 18836 563851 426412 925 0 0 0 0 0 0 77579 29164 21406 27009 0 6127 2303 1691 2133 9423 3542 2600 3281 54379 54379 52662 52662 0 0 0 0 0 5993 5993 0 2158 2158 0 0 0 0 0 24851 23077 1774 0 93307 87787 5520 15017 15017 PROGRAM SERVICE 152730 151455 1275 COMMUNITY OUTREACH 14665 14665 REPAIRS AND MAINTENANCE 13499 11950 1549 EQUIPMENT RENTAL 13126 13126 17986 6727 11259 553502 385049 136030 32423 277364 122783 10627 17267 0 128587 161804 0 0 0 0 54947 49515 4782800 1586906 3290166 3195894 0 0 0 0 5000 3761691 3552263 68844 36353 26605 309861 152998 146775 142958 70350 70350 622435 402659 X 3134716 3132153 4540 17451 3139256 3149604 3761691 3552263 X 10349 -1 X false true X true false X 66880 60474 55430 67657 136514 386955 0 0 66880 60474 55430 67657 136514 386955 38889 348066 0 0 10678 7349 7301 26907 18836 71071 458026 5025229 0.75990 0.75280 X 1688665 1688665 2273356 900579 1372777 323343 280731 42612 497436 405596 91840 3195894 Tenant Security Deposits 70350 70350 X 563851 563851 563851 553502 553502 553502 Part X : FIN48 Footnote WCA ADOPTED THE PROVISIONS OF ASC 740, INCOME TAXES, ON JANUARY 1, 2009. AS REQUIRED BY THE UNCERTAIN TAX POSITION GUIDANCE IN ASC 740, WCA RECOGNIZES THE FINANCIAL STATEMENT BENEFIT OF A TAX POSITION ONLY AFTER DETERMINING THAT THE RELEVANT TAX AUTHORITY WOULD MORE LIKELY THAN NOT SUSTAIN THE POSITION AFTER AN AUDIT. AT THE ADOPTION DATE, WCA APPLIED THE UNCERTAIN TAX POSITION GUIDANCE IN ASC 740 TO ALL TAX POSITIONS FOR WHICH THE STATUTE OF LIMITATIONS HAS REMAINED OPEN. AS A RESULT OF THE IMPLEMENTATION OF THE UNCERTAIN TAX POSITION GUIDANCE IN ASC 740, WCA HAS NOT RECOGNIZED ADDITIONAL LIABILITY FOR UNRECOGNIZED TAX BENEFITS NOR ANY INTEREST AND PENALTIES AS OF DECEMBER 31, 2023. MANAGEMENT DOES NOT ANTICIPATE THAT THIS WILL CHANGE SIGNIFICANTLY IN THE NEXT TWELVE MONTHS.WCA FILES INCOME TAX RETURNS IN THE U. S. FEDERAL JURISDICTION. TAX REGULATIONS WITHIN EACH JURISDICTION ARE SUBJECT TO INTERPRETATION OF THE RELATED TAX LAWS AND REGULATIONS AND REQUIRE SIGNIFICANT JUDGMENT TO APPLY. WITH FEW EXCEPTIONS, WCA IS NO LONGER SUBJECT TO U.S. FEDERAL INCOME TAX EXAMINATIONS BY TAX AUTHORITIES FOR YEARS BEFORE 2020. false GOLF TOURNAMENT 23763 23763 22838 23763 23763 22838 22838 925 Form 990, Part VI, Section A, Line 3 WAIPAHU COMMUNITY ASSOCIATION (WCA)CONTRACTS WITH ALETTE AND ASSOCIATES (CPM) FOR THE COMMERCIAL PROPERTY MANAGEMENT OF THE WAIPAHU FESTIVAL MARKETPLACE (WFMP). ALETTE AND ASSOCIATES IS RESPONSIBLE FOR THE LEASING OF THE SPACES AND DAILY OPERATIONS OF WFMP. CPM HAS CONTROL OF THE BANK ACCOUNT AND TENANT DEPOSITS OF WFMP AND ALL OF WFMPS PAYABLES ARE PROCESSED BY THE CPM. CPM PROVIDES FINANCIAL STATEMENTS TO WCA ON A MONTHLY BASIS.ALETTE AND ASSOCIATES DOES THE HIRING, FIRING AND SUPERVISION OF THE MARKETPLACE EMPLOYEES, WHICH ARE EITHER THE CPMS EMPLOYEES OR CONTRACTED BY HER COMPANY. THE CPM CREATES THE WFMP ANNUAL BUDGET, WHICH IS SUBMITTED TO THE WCA MANAGEMENT AND BOARD OF DIRECTORS FOR APPROVAL.WAIPAHU COMMUNITY ASSOCIATION MADE A PROPERTY MANAGEMENT CHANGE FROM ALETTE & ASSOCIATES TO PROPERTY PROFILES INC. EFFECTIVE NOVEMBER 1, 2021. Form 990, Part VI, Section B, Line 11b FORM 990 IS REVIEWED BY THE BOARD OF DIRECTORS. IT IS THEN SIGNED BY BOARD PRESIDENT OR BY A DESIGNATED APPOINTEE BY THE BOARD PRESIDENT. Form 990, Part VI, Section B, Line 12c THE ORGANIZATION COMPLIES WITH POLICY REGULARLY. ANY POTENTIAL CONFLICTS ARE DISCUSSED WITH THE EXECUTIVE DIRECTOR AND IF NEEDED, BOARD DISCUSSION AND FURTHER ACTION. Form 990, Part VI, Section B, Line 15a BOARD OF DIRECTORS EXECUTIVE OR SELECTED COMMITTEE REVIEWS APPLICANTS AND SALARIES AND MAKES RECOMMENDATIONS TO BOARD OF DIRECTORS FOR REV Form 990, Part VI, Section C, Line 19 THE ABOVE ITEMS ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST. Form 990, Part XI, Line 9 ROUNDING = -$1