Nonprofit · EIN 99-0093258
WAIPAHU COMMUNITY ASSOCIATION
Tax-exempt · WAIPAHU, HI 96797
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $325,834 | $465,493 | -$139,659 | $3,321,646 | $319,140 | $3,002,506 |
| December 31, 2024 | 990 | $411,945 | $419,384 | -$7,439 | $3,491,396 | $349,231 | $3,142,165 |
| December 31, 2023 | 990 | $563,851 | $553,502 | $10,349 | $3,552,263 | $402,659 | $3,149,604 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $106,716
- Membership dues
- $12,588
- Program service revenue
- $3,470
- Investment income
- $30
- Net rental income
- $202,985
- Net income from fundraising events
- -$15,757
- Other revenue
- $215,618
Expenses
- Grants and similar amounts paid
- $0
- Compensation of officers, directors and key employees
- $50,000
- Other salaries and wages
- $61,211
- Salaries, compensation and benefits (total)
- $127,750
- Professional fundraising fees
- $0
- Legal fees
- $6,165
- Accounting fees
- $13,283
- Occupancy
- $3,131
- Depreciation
- $91,684
- Program services (functional)
- $271,190
- Management and general (functional)
- $158,523
- Fundraising (functional)
- $35,780
Balance sheet and other
- Total assets, start of year
- $3,491,396
- Total assets, end of year
- $3,321,646
- Total liabilities, end of year
- $319,140
- Net assets, end of year
- $3,002,506
- Land, buildings and equipment
- $3,031,216
- Net assets without donor restrictions
- $2,979,151
- Net assets with donor restrictions
- $23,355
- Gross receipts
- $1,108,453
- Employees
- 3
- Volunteers
- 50
- Year formed
- 2000
- State of legal domicile
- HI
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 for the year ended December 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| HENRY AQUINO | Executive Dir. Officer | 30 | $50,000 |
| WAYNE OGASAWARA | President Trustee or director, Officer | 6 | $0 |
| WALTER OSAKODA | Director Trustee or director | 0.25 | $0 |
| BRYAN AGBAYANI | Director Trustee or director | 0.25 | $0 |
| RICK STACK | VP, GOVERNANCE Trustee or director, Officer | 2 | $0 |
| SUSAN MONIZ | Director Trustee or director | 0.25 | $0 |
| HERCULES HUIHUI | Secretary Trustee or director, Officer | 1 | $0 |
| PAUL KIKUCHI | VP, Finance Trustee or director, Officer | 3 | $0 |
990 for the year ended December 31, 2024: 8 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| HENRY AQUINO | Executive Dir. Officer | 30 | $50,000 |
| WAYNE OGASAWARA | President Trustee or director, Officer | 6 | $0 |
| WALTER OSAKODA | Director Trustee or director | 0.25 | $0 |
| BRYAN AGBAYANI | Director Trustee or director | 0.25 | $0 |
| RICK STACK | VP, GOVERNANCE Trustee or director, Officer | 2 | $0 |
| SUSAN MONIZ | Director Trustee or director | 0.25 | $0 |
| HERCULES HUIHUI | Secretary Trustee or director, Officer | 1 | $0 |
| PAUL KIKUCHI | VP, Finance Trustee or director, Officer | 3 | $0 |
990 for the year ended December 31, 2023: 8 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| WAYNE OGASAWARA | President Trustee or director, Officer | 10 | $0 |
| WALTER OSAKODA | VP, FINANCE Trustee or director, Officer | 1 | $0 |
| BRYAN AGBAYANI | Director Trustee or director | 1 | $0 |
| RICK STACK | VP, GOVERNANCE Trustee or director, Officer | 1 | $0 |
| SUSAN MONIZ | Director Trustee or director | 1 | $0 |
| HERCULES HUIHUI | Secretary Trustee or director, Officer | 1 | $0 |
| PAUL KIKUCHI | Director Trustee or director | 10 | $0 |
| HENRY AQUINO | Executive Dir. Officer | 20 | $0 |
Address and contacts
- Address (IRS master file)
- 94-340 WAIPAHU DEPOT ST STE 201, WAIPAHU, HI 96797-3069
- In care of
- % HENRY AQUINO
- Principal officer (990 for 2025)
- WAYNE OGASAWARA, 94-340 WAIPAHU DEPOT ST 201, WAIPAHU, HI 96797
- Signed the 990
- WAYNE OGASAWARA, President
- Phone
- (808) 677-6939
- Website
- www.wcawaipahu.org
- Return prepared by
- Linked Accounting LLP
Mission
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.
Program accomplishments
- 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.Expenses $271,190 · revenue $325,834
- 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.
What it must file and when
IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. 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 on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990 on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990 on file |
IRS record
- EIN
- 99-0093258
- 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
- 2000
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Community improvement and capacity building (S31)
- Assets (IRS master file)
- $3,321,646
- Income (IRS master file)
- $1,108,453
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $325,834 | $465,493 | $3,321,646 | XML |
| 990 | December 2024 | $411,945 | $419,384 | $3,491,396 | XML |
| 990 | December 2023 | $563,851 | $553,502 | $3,552,263 | XML |
| 990 | December 2022 | $577,543 | $620,868 | $3,761,691 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | IRS |
| 990 | December 2018 | – | – | – | IRS |
| 990 | December 2017 | – | – | – | IRS |
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 99-0093258).
Questions about WAIPAHU COMMUNITY ASSOCIATION
- What is the EIN of WAIPAHU COMMUNITY ASSOCIATION?
- The employer identification number (EIN) of WAIPAHU COMMUNITY ASSOCIATION is 99-0093258.
- Is WAIPAHU COMMUNITY ASSOCIATION tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2000.
- Are donations to WAIPAHU COMMUNITY ASSOCIATION tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does WAIPAHU COMMUNITY ASSOCIATION file?
- Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
- When is the next return of WAIPAHU 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 WAIPAHU COMMUNITY ASSOCIATION last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended December 2025.
- Who is the principal officer of WAIPAHU COMMUNITY ASSOCIATION?
- The 990 for the year ended December 31, 2025 names WAYNE OGASAWARA.
- Who are the officers and directors of WAIPAHU COMMUNITY ASSOCIATION?
- The 990 for the year ended December 31, 2025 lists 8 people; 1 received compensation from the organization, the highest $50,000 (HENRY AQUINO, Executive Dir.).
- How much revenue does WAIPAHU COMMUNITY ASSOCIATION have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $325,834, expenses of $465,493 and total assets of $3,321,646 at year end.
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