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        <DescriptionProgramSrvcAccomTxt>Annual Waimea Twilight Christmas Parade - This WCA program expenditure lessens the burdens of government County of Hawaii to produce and promote the Waimea Twilight Christmas Parade one of the two large processional events in the State of Hawaii for this season. This event draws an estimated 10,000 people from around the Island of Hawaii. It fosters a sense of belonging and community rooted in the diverse and unique culture of Waimea aka Kamuela.</DescriptionProgramSrvcAccomTxt>
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        <DescriptionProgramSrvcAccomTxt>Annual 1st Responder Mahalo Event - This WCA program supports and thanks the County of Hawaiis response to emergencies by supporting the community of Waimeas 1st responders in an event with food and recognition awards for 1st responders and their families.</DescriptionProgramSrvcAccomTxt>
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        <DescriptionProgramSrvcAccomTxt>August 8th Kohala Wildfires - This WCA program is an off-shoot and related to the Annual 1st Responders Mahalo Event which grew out of the response to wildfires that destroyed Lahaina Maui and also wildfires at the same time that occurred on the Island of Hawaii and destroyed hundreds of acres of pasture and conservation lands. Without the aid of the Big Islands 1st responders the simultaneously occurring wildfires on the Island of Hawaii would have continued out of control and affected the resort hotels and housing development along the Kohala coast. The WCA provided food and drink for the firefighters every day for a week while they fought fires and built firebreaks.</DescriptionProgramSrvcAccomTxt>
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        <PersonNm referenceDocumentName="CompensationExplanation">Mary Beth Lachak</PersonNm>
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        <PersonNm referenceDocumentName="CompensationExplanation">NANCY CARR SMITH</PersonNm>
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        <FormAndLineReferenceDesc>Part III General</FormAndLineReferenceDesc>
        <ExplanationTxt>Not Applicable. The Waimea Community Association reports NONE for all of the line items in Part III of Schedule A requiring further explanation in Part VI.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Item B - Amended Return</FormAndLineReferenceDesc>
        <ExplanationTxt>The Waimea Community Association received contributions in excess of $50,000 and should have filed the 990ez rather than the Form 990-N.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part I, line 10</FormAndLineReferenceDesc>
        <ExplanationTxt>| Grants And Similar Amounts Paid:, Amount:| Program expenditures for program expenditures related to the Waimea Community Associations charitable purposes. See Schedule O for further details., $44726|</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part V, line 33</FormAndLineReferenceDesc>
        <ExplanationTxt>| Explanation:| Waimea Community Association "WCA" has expanded its charitable activities to assistance in the production and promotion of the annual Waimea Twilight Christmas Parade to lessen the burdens of government as described in Schedule O. WCA also expanded its charitable activities to include production of an annual event to thank and recognize the County of Hawaiis and Waimeas 1st responders in particular as described in Schedule O. Finally the WCA has expanded its charitable activities to include financial support to equip Waimeas 1st responders many of whom are volunteers not supported by government.|</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part V, line 34</FormAndLineReferenceDesc>
        <ExplanationTxt>| Explanation:| The Waimea Community Association expanded its charitable purposes under IRS Section 501c3 amending its Articles of Incorporation to include the following: 1 Lessen the burden on the County of Hawaii by providing community support and assistance to produce and promote the annual Waimea Twilight Christmas Parade which annually draws an estimated 10,000 participants 2 Support of the County of Hawaiis response to emergencies by its community of 1st responders many of whom are volunteers and 3 Sponsorship of events and town meetings to educate and build community awareness preparedness to emergencies.|</ExplanationTxt>
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