2026-07-28T11:48:08-07:00 2025-12-31 461211349 Linked Accounting LLP 612 N Kays Dr Ste 150 Kaysville UT 84037 990 2025-01-01 990093258 WAIPAHU COMMUNITY ASSOCIATION WAIP 8086776939 94-340 WAIPAHU DEPOT ST 201 WAIPAHU HI 96797 WAYNE OGASAWARA President 2026-07-28 true BRIAN E VAN CAMP CPA MTAX P00650012 3852622310 2025 2025-03-06 01:10:19Z WAYNE OGASAWARA 94-340 WAIPAHU DEPOT ST 201 WAIPAHU HI 96797 1108453 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 3 50 0 165772 106716 3425 3470 17 30 242731 215618 411945 325834 0 0 106021 127750 0 35780 313363 337743 419384 465493 -7439 -139659 3491396 3321646 349231 319140 3142165 3002506 X 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 271190 325834 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. THE COMMUNITY IS ABLE TO ACCESS AND PURCHASE LOCALLY GROWN PRODUCE, MEATS AND SEAFOOD AT PRICES THAT ARE TYPICALLY 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 OCASSIONS--THE ANNUAL TASTE OF WAIPAHU EVENT. DUE TO THE LARGE ATTENDANCE EVERY YEAR, THE TASTE OF WAIPAHU EVENT WAS MOVED TO AUGUST AHRENS 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 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 AND SERVICES 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. IN ADDITION, WCA PARTICIPATES IN NUMEROUS COMMUNITY EVENTS SUCH AS THE WAIPAHU FAMILY FUN DAY, AREA SCHOOL ACTIVITIES, CHRISTMAS PARADE, HEALTH PROGRAMS AND OTHERS.FURTHERMORE, WCA HELD THREE COMMUNITY BEAUTIFICATION PROJECTS TO KEEP WAIPAHU NEIGHBORHOODS AND ASSETS LIKE THE HAWAII PLANTATION VILLAGE CLEAN AND VIBRANT. FURTHER, WCA HELD TWO FOOD DISTRIBUTIONS IN 2025. IN JUNE 2025, WCA WITH ITS DONORS AND SPONSORS, PROVIDED FOOD UNITS FOR NEARLY 300 SENIORS LIVING IN PUBLIC HOUSING AT HALE KAMALU AND HALE HOOLULU IN WAIPAHU. IN DECEMBER 2025, WE HELD ANOTHER FOOD DISTRIBUTION IN THE SAME VENUE AND SERVED THE SAME ELDERLY. LASTLY, WE CREATED A SCHOLARSHIP PROGRAM TO PROVIDE FINANCIAL SUPPORT TO WAIPAHU HIGH SCHOOL SENIORS APPROACHING GRADUATION. APPLICANTS MUST MEET SEVERAL REQUIREMENTS INCLUDING: COMPLETION OF AN APPLICATION INCLUDING A PERSONAL ESSAY, PROVIDING A RESUME, HAVE A GPA OF 3.0 OR HIGHER, DEMONSTRATE FINANCIAL NEED, MUST LIVE IN THE 96797 ZIP CODE, AND PARTICIPATE IN AN IN-PERSON INTERVIEW WITH THE SCHOLARSHIP COMMITTEE. IN 2025, WCA PROVIDED FOUR SCHOLARSHIPS. 271190 true true 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 11 0 false 3 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 HENRY AQUINO Executive Dir. 30.00 0.00 X 50000 0 0 WAYNE OGASAWARA President 6.00 0.00 X X 0 0 0 WALTER OSAKODA Director 0.25 0.00 X 0 0 0 BRYAN AGBAYANI Director 0.25 0.00 X 0 0 0 RICK STACK VP, GOVERNANCE 2.00 0.00 X X 0 0 0 SUSAN MONIZ Director 0.25 0.00 X 0 0 0 HERCULES HUIHUI Secretary 1.00 0.00 X X 0 0 0 PAUL KIKUCHI VP, Finance 3.00 0.00 X X 0 0 0 50000 0 false false false 0 12588 94128 10165 106716 PROGRAM SERVICE REVENUE 900099 3470 3470 3470 30 30 0 0 942437 739452 202985 202985 202985 0 27410 43167 -15757 -15757 0 0 OTHER INCOME 900099 28390 28390 28390 325834 234845 -15727 0 0 0 0 50000 20498 15498 14004 0 61211 25094 18973 17144 0 6477 2655 2008 1814 10062 4125 3119 2818 41114 41114 6165 6165 13283 13283 0 0 0 23697 23697 8543 8543 0 3075 3075 0 3131 3131 0 0 0 8814 7040 1774 0 91684 90763 921 9945 9945 PROGRAM SERVICE 32800 31258 1542 EQUIPMENT RENTAL 21865 21865 REPAIRS AND MAINTENANCE 20332 11761 8571 Miscellaneous 18393 13948 4445 34902 19803 15099 465493 271190 158523 35780 189622 104913 23126 30051 0 134180 117319 0 0 0 0 36026 33147 4801659 1770443 3103442 3031216 0 0 0 0 5000 5000 3491396 3321646 40602 86330 85096 12843 139161 135261 84372 84706 349231 319140 X 3092083 2979151 50082 23355 3142165 3002506 3491396 3321646 -139659 X false true X true false X 55430 67657 136514 165772 106716 532089 0 0 55430 67657 136514 165772 106716 532089 2716 529373 17 30 47 0 7301 26907 18836 27133 28390 108567 640703 3238150 0.82620 0.79960 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1688665 1688665 2273356 1017190 1256166 323343 290565 32778 516295 462688 53607 3031216 Tenant Security Deposits 84706 84706 X 325834 325834 325834 465493 465493 465493 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, 2025. 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 27410 27410 43167 27410 27410 43167 43167 -15757 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.