Nonprofit · EIN 99-0313224
WAIPA FOUNDATION
Tax-exempt · HANALEI, HI 96714
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2024 | 990 | $2,531,703 | $2,250,648 | $281,055 | $3,740,945 | $341,444 | $3,399,501 |
| December 31, 2023 | 990 | $1,881,162 | $1,956,198 | -$75,036 | $3,490,985 | $380,611 | $3,110,374 |
Financial details: 990 for the year ended December 31, 2024
Revenue
- Contributions, gifts and grants
- $1,770,948
- of which government grants
- $1,036,896
- Program service revenue
- $257,563
- Investment income
- $28,824
- Net rental income
- $30,250
- Net income from fundraising events
- -$7,304
- Net income from sales of inventory
- $429,646
- Other revenue
- $474,368
Expenses
- Grants and similar amounts paid
- $0
- Compensation of officers, directors and key employees
- $178,360
- Other salaries and wages
- $800,011
- Salaries, compensation and benefits (total)
- $1,260,981
- Professional fundraising fees
- $0
- Accounting fees
- $37,624
- Occupancy
- $100,901
- Travel
- $15,918
- Depreciation
- $158,684
- Program services (functional)
- $1,746,726
- Management and general (functional)
- $357,574
- Fundraising (functional)
- $146,348
Balance sheet and other
- Total assets, start of year
- $3,490,985
- Total assets, end of year
- $3,740,945
- Total liabilities, end of year
- $341,444
- Net assets, end of year
- $3,399,501
- Land, buildings and equipment
- $1,651,065
- Publicly traded securities
- $1,055,893
- Net assets without donor restrictions
- $2,474,364
- Net assets with donor restrictions
- $925,137
- Gross receipts
- $2,572,392
- Employees
- 61
- Volunteers
- 350
- Year formed
- 1994
- 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, 2024, highest compensation first.
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| STACY M SPROAT | EXECUTIVE DIRECTOR Officer | 40 | $95,000 | $13,756 |
| LEA WELDON | ADMINISTRATIVE MANAGER / YOUTH PROGRAMS DIRECTOR Officer | 35 | $54,748 | $10,856 |
| DENNIS CHUN | PRESIDENT, DIRECTOR Trustee or director, Officer | 0.4 | $0 | $0 |
| PRESLEY WANN | VICE PRESIDENT, DIRECTOR Trustee or director, Officer | 0.2 | $0 | $0 |
| KALIKOLIHAU PAIK | SECRETARY, DIRECTOR Trustee or director, Officer | 0.2 | $0 | $0 |
| MICHELLE SWARTMAN | TREASURER, DIRECTOR Trustee or director, Officer | 0.2 | $0 | $0 |
| DONNA AANA-NAKAHARA | DIRECTOR Trustee or director | 0.2 | $0 | $0 |
| LEA KAIAOKAMALIE | DIRECTOR Trustee or director | 0.2 | $0 | $0 |
| TODD KUWAYE | DIRECTOR Trustee or director | 0.2 | $0 | $0 |
| GAYLA SPENCER | DIRECTOR Trustee or director | 0.2 | $0 | $0 |
| LILLIAN WATARI | DIRECTOR Trustee or director | 0.2 | $0 | $0 |
990 for the year ended December 31, 2023: 11 people
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| STACY M SPROAT | EXECUTIVE DIRECTOR Officer | 40 | $95,000 | $13,444 |
| LEA WELDON | ADMINISTRATIVE MANAGER / YOUTH PROGRAMS DIRECTOR Officer | 35 | $60,448 | $10,680 |
| DENNIS CHUN | PRESIDENT, DIRECTOR Trustee or director, Officer | 0.4 | $0 | $0 |
| PRESLEY WANN | VICE PRESIDENT, DIRECTOR Trustee or director, Officer | 0.2 | $0 | $0 |
| LIHAU HANNAHS-PAIK | SECRETARY, DIRECTOR Trustee or director, Officer | 0.2 | $0 | $0 |
| MICHELLE SWARTMAN | TREASURER, DIRECTOR Trustee or director, Officer | 0.2 | $0 | $0 |
| DONNA AANA-NAKAHARA | DIRECTOR Trustee or director | 0.2 | $0 | $0 |
| GAYLA SPENCER | DIRECTOR Trustee or director | 0.2 | $0 | $0 |
| LILLIAN WATARI | DIRECTOR Trustee or director | 0.2 | $0 | $0 |
| TODD KUWAYE | DIRECTOR Trustee or director | 0.2 | $0 | $0 |
| LEA KAIAOKAMALIE | DIRECTOR Trustee or director | 0.2 | $0 | $0 |
Address and contacts
- Address (IRS master file)
- PO BOX 1189, HANALEI, HI 96714-1189
- Principal officer (990 for 2024)
- STACY M SPROAT, PO BOX 1189, HANALEI, HI 96714
- Signed the 990
- MICHELLE SWARTMAN, TREASURER
- Phone
- (808) 639-1815
- Website
- WWW.WAIPAFOUNDATION.ORG
- Return prepared by
- CW ASSOCIATES CPAS
Mission
TO RESTORE WAIPA'S VIBRANT NATURAL SYSTEMS AND RESOURCES, AND INSPIRE HEALTHY, THRIVING COMMUNITIES CONNECTED TO THEIR RESOURCES.
Program accomplishments
- WAIPA SERVED OVER 100 CHILDREN AND YOUTH FROM THE LOCAL COMMUNITY IN PROGRAMS ENRICHMENT, COMMUNITY BUILDING, LIFE AND WORK SKILLS, ACADEMICS AND HAWAIIAN CULTURAL VALUES AND PRACTICE. IN ADDITION WAIPA SERVED OVER 1,000 LEARNERS FROM KAUA`I, HAWAII AND BEYOND ON EDUCATIONAL VISITS TO LEARN ABOUT HAWAIIAN CULTURE, VALUES AND RESOURCE MANAGEMENT, ENVIRONMENT AND FOOD. WAIPA MANAGED AND ACTIVELY MAINTAINED 50+ ACRES OF LAND, RESOURCES, AND FACILITIES AT WAIPA AS LEARNING SITES FOR PROGRAMS, COMMUNITY CONNECTION AND TO PROVIDE FOOD AND MATERIALS FOR WAIPA'S COMMUNITY AND PROGRAMS. WAIPA SERVED AS A FOOD HUB GROWING, PRODUCING, AND DISTRIBUTING OVER 35,000 LBS OF POI AND 10,000 LBS OF FRESH PRODUCE DURING THE YEAR PLUS HEALTHY MEALS AND OTHER FOOD ITEMS TO COMMUNITY. WAIPA ALSO SUPPORTS COMMUNITY BASED ECONOMIC DEVELOPMENT BY PROVIDING AN INCUBATOR KITCHEN TO SMALL FOOD BUSINESSES AND HOSTING A WEEKLY FARMERS MARKET, ANNUAL FOOD FESTIVAL AND CHRISTMAS CRAFT FAIR. OVER 75 LOCAL FARMERS, CRAFTERS AND VENDORS WERE SERVED THROUGH THESE EVENTS. THE 2024 YEAR WAS ANOTHER BUSY AND AMAZING ONE FOR WAIPA.ANOTHER MAJOR ACTIVITY INCLUDED GROWING FRESH PRODUCE IN OUR GARDENS, AND PROCESSING POI IN OUR KITCHEN, BOTH OF WHICH ARE DISTRIBUTED WEEKLY AT AFFORDABLE PRICES (0%-60% OF RETAIL) TO SUPPORT THE FOOD SUSTAINABILITY OF WAIPA'S COMMUNITIES. OVER 10,000 LBS OF FRESH PRODUCE WAS GROWN, AND OVER 35,000 LBS OF POI PROCESSED DURING THIS YEAR. PREPARED FOOD ITEMS INCLUDING BAKED GOODS AND SAVORY ENTREES CONTINUE TO BE SOLD THROUGH ITS SELF SERVE HONOR SYSTEM RETAIL SPACE ONSITE. ALL PRODUCTS CONTAIN LOCAL AND WAIPA INGREDIENTS. BAKED GOODS ARE PRICED AT RETAIL AND SAVORY ENTREES ARE PRICED AT 60% OF RETAIL AS SERVICE TO OUR COMMUNITY. SAVORY ITEMS PROVIDE LOCAL COMMUNITIES WITH HEALTHY, LOCAL, AFFORDABLE PREPARED FOODS. MANAGING AND MAINTAINING THE LAND, RESOURCES, AND FACILITIES AT WAIPA BOTH TO INCREASE THEIR HEALTH AND PRODUCTIVITY, AND AS LEARNING SITES, INCLUDING STREAM MONITORING AND RESTORATION WHICH HAS INCREASED THE HEALTH OF WAIPA STREAM, AS INDICATED BY REGULAR MONITORING; WAIPA ALSO MANAGES FARMS, GARDENS, GREENHOUSE, AND TARO FIELDS AND THEIR RELATED INFRASTRUCTURE; COASTAL HABITATS, CAMPSITES, AND A FISHPOND; LOWLAND NATIVE FOREST RESTORATION AND MANAGEMENT; OPEN SPACES FOR COMMUNITY FESTIVALS, GATHERINGS AND EVENTS; FACILITIES FOR PROGRAM USE, TO MEET, GATHER, PREPARE FOOD, AND ADMINISTRATIVE USE FOR MANAGEMENT OF THE ORGANIZATION AND ITS PROGRAMS. IN TOTAL OVER 50 ACRES OF LEARNING SITES AND FARM/GARDEN AREAS, ALONG WITH THEIR ACCESS AND WATER AND OTHER INFRASTRUCTURE WERE MAINTAINED BY WAIPA STAFF TEAM.Expenses $1,746,726 · revenue $708,985
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 | Not 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
- 99-0313224
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Publicly supported organization (170(b)(1)(A)(vi))
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 1995
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Assets (IRS master file)
- $3,740,945
- Income (IRS master file)
- $2,572,392
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2024 | $2,531,703 | $2,250,648 | $3,740,945 | IRS |
| 990 | December 2023 | $1,881,162 | $1,956,198 | $3,490,985 | XML |
| 990 | December 2022 | $1,551,349 | $1,205,715 | $3,240,137 | 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 99-0313224).
Questions about WAIPA FOUNDATION
- What is the EIN of WAIPA FOUNDATION?
- The employer identification number (EIN) of WAIPA FOUNDATION is 99-0313224.
- Is WAIPA FOUNDATION tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1995.
- Are donations to WAIPA FOUNDATION tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does WAIPA FOUNDATION 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 WAIPA FOUNDATION due?
- The return for tax year 2025 (the year ending December 31, 2025) is due May 15, 2026. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did WAIPA FOUNDATION last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended December 2024.
- Who is the principal officer of WAIPA FOUNDATION?
- The 990 for the year ended December 31, 2024 names STACY M SPROAT.
- Who are the officers and directors of WAIPA FOUNDATION?
- The 990 for the year ended December 31, 2024 lists 11 people; 2 received compensation from the organization, the highest $95,000 (STACY M SPROAT, EXECUTIVE DIRECTOR).
- How much revenue does WAIPA FOUNDATION have?
- On its 990 for the year ended December 31, 2024 it reported revenue of $2,531,703, expenses of $2,250,648 and total assets of $3,740,945 at year end.
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