Nonprofit · EIN 46-1494781
WAIMEA COMMUNITY ASSOCIATION
Tax-exempt · KAMUELA, HI 96743
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2023 | 990-EZ (amended) | $67,313 | $49,638 | $17,675 | $23,482 | – | $23,482 |
Financial details: 990-EZ for the year ended December 31, 2023
Revenue
- Contributions, gifts and grants
- $66,283
- Membership dues
- $1,030
- Program service revenue
- $0
- Investment income
- $0
Expenses
- Grants and similar amounts paid
- $44,726
- Compensation of officers, directors and key employees
- $0
- Salaries, compensation and benefits (total)
- $0
- Professional fees and payments to contractors
- $973
- Occupancy
- $1,200
- Printing, publications and postage
- $2,739
- Program services (functional)
- $44,726
Balance sheet and other
- Total assets, start of year
- $5,807
- Total assets, end of year
- $23,482
- Total liabilities, end of year
- –
- Net assets, end of year
- $23,482
- Cash, savings and investments
- $23,482
- Gross receipts
- $67,313
From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.
Officers, directors and key employees
As listed on the 990-EZ for the year ended December 31, 2023, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| JAMES HUSTACE | PRESIDENT | 10 | $0 |
| Mary Beth Lachak | VICE PRESIDENT | 5 | $0 |
| VICTOR TOM | TREASURER | 5 | $0 |
| NANCY CARR SMITH | SECRETARY | 5 | $0 |
| PATRICIA COOK | DIRECTOR | 5 | $0 |
| DAVID GREENWELL | DIRECTOR | 5 | $0 |
| WHITNEY HARVEY | DIRECTOR | 5 | $0 |
| LANI OLSEN-CHONG | DIRECTOR | 5 | $0 |
| RILEY SMITH | DIRECTOR | 5 | $0 |
| CHRISTOPHER WONG | DIRECTOR | 5 | $0 |
Address and contacts
- Address (IRS master file)
- PO BOX 2622, KAMUELA, HI 96743-2622
- In care of
- % TREASURER
- Mailing address (990-N for 2025)
- PO Box 2622, KAMUELA HI 96743
- Principal officer (990-N for 2025)
- Victor Tom, PO Box 2622, KAMUELA HI 96743
- Signed the 990-EZ
- VICTOR TOM, TREASURER
- Website
- www.waimeatown.org
Mission
See attached Articles of Incorporation as amended.
Program accomplishments
- 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.Expenses $20,241
- 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.Expenses $10,489
- 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.Expenses $13,996
What it must file and when
IRS records say it files Form 990-N (e-Postcard). Gross receipts normally $50,000 or less. Its accounting year ends in December, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | December 31, 2025 | May 15, 2026 | 990-N on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990-N on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990-N on file |
IRS record
- EIN
- 46-1494781
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Publicly supported organization (509(a)(2))
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 2014
- Accounting year ends
- December
- Files
- Form 990-N (e-Postcard)
- Category (NTEE)
- Public and societal benefit (W24)
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990-N for 2025 Officer: Victor Tom | December 31, 2025 | ≤ $50,000 receipts | – | – | e-Postcard |
| 990-N for 2024 Officer: Victor Tom | December 31, 2024 | ≤ $50,000 receipts | – | – | e-Postcard |
| 990-N for 2023 Officer: Nancy Carr Smith | December 31, 2023 | ≤ $50,000 receipts | – | – | e-Postcard |
| 990-EZ | December 2023 | $67,313 | $49,638 | $23,482 | XML |
| 990-N for 2022 Officer: James Hustace | December 31, 2022 | ≤ $50,000 receipts | – | – | e-Postcard |
| 990-N for 2020 Officer: James Hustace | December 31, 2020 | ≤ $50,000 receipts | – | – | e-Postcard |
| 990-N for 2019 Officer: PATTI COOK | December 31, 2019 | ≤ $50,000 receipts | – | – | e-Postcard |
990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 46-1494781).
Questions about WAIMEA COMMUNITY ASSOCIATION
- What is the EIN of WAIMEA COMMUNITY ASSOCIATION?
- The employer identification number (EIN) of WAIMEA COMMUNITY ASSOCIATION is 46-1494781.
- Is WAIMEA COMMUNITY ASSOCIATION tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2014.
- Are donations to WAIMEA COMMUNITY ASSOCIATION tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does WAIMEA COMMUNITY ASSOCIATION file?
- Form 990-N (e-Postcard). Gross receipts normally $50,000 or less.
- When is the next return of WAIMEA COMMUNITY ASSOCIATION due?
- The return for tax year 2026 (the year ending December 31, 2026) is due May 17, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did WAIMEA COMMUNITY ASSOCIATION last file with the IRS?
- The latest return in the IRS public files is the 990-N for 2025 for the year ended December 31, 2025.
- Who is the principal officer of WAIMEA COMMUNITY ASSOCIATION?
- The 990-N for 2025 names Victor Tom.
- Who are the officers and directors of WAIMEA COMMUNITY ASSOCIATION?
- The 990-EZ for the year ended December 31, 2023 lists 10 people; 0 received compensation from the organization.
- How much revenue does WAIMEA COMMUNITY ASSOCIATION have?
- On its 990-EZ for the year ended December 31, 2023 it reported revenue of $67,313, expenses of $49,638 and total assets of $23,482 at year end.
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