Nonprofit · EIN 99-0351832
WAIKIKI BUSINESS IMPROVEMENT DISTRICT ASSOCIATION
Tax-exempt · HONOLULU, HI 96815
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| June 30, 2025 | 990 | $5,581,223 | $5,116,113 | $465,110 | $2,480,502 | $547,224 | $1,933,278 |
| June 30, 2024 | 990 | $4,504,488 | $5,264,358 | -$759,870 | $1,833,337 | $365,169 | $1,468,168 |
| June 30, 2023 | 990 | $4,019,659 | $4,862,844 | -$843,185 | $2,634,856 | $406,818 | $2,228,038 |
Financial details: 990 for the year ended June 30, 2025
Revenue
- Contributions, gifts and grants
- $5,405,228
- of which government grants
- $1,011,842
- Membership dues
- $4,293,386
- Program service revenue
- $175,258
- Investment income
- $737
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $200,000
- Compensation of officers, directors and key employees
- $396,122
- Other salaries and wages
- $148,702
- Salaries, compensation and benefits (total)
- $646,543
- Professional fundraising fees
- $0
- Legal fees
- $1,571
- Accounting fees
- $13,848
- Occupancy
- $69,518
- Travel
- $13,425
- Depreciation
- $2,676
- Program services (functional)
- $4,802,743
- Management and general (functional)
- $313,370
Balance sheet and other
- Total assets, start of year
- $1,833,337
- Total assets, end of year
- $2,480,502
- Total liabilities, end of year
- $547,224
- Net assets, end of year
- $1,933,278
- Land, buildings and equipment
- $8,149
- Net assets without donor restrictions
- $1,779,396
- Net assets with donor restrictions
- $153,882
- Gross receipts
- $5,581,223
- Employees
- 5
- Volunteers
- 25
- 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 June 30, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| TREVOR ABARZUA | SEE SCHEDULE Officer | 40 | $157,500 | $13,388 |
| DAVID WILLARD | SEE SCHEDULE Officer | 40 | $121,992 | $12,170 |
| SUZANNE KIRIO | SEE SCHEDULE Officer | 40 | $105,691 | $11,641 |
| PAUL KOSASA | CHAIR Trustee or director, Officer | 1 | $0 | $0 |
| PATRICIA TAM | VICE CHAIR Trustee or director, Officer | 1 | $0 | $0 |
| BRUCE NAKAOKA | VICE CHAIR Trustee or director, Officer | 1 | $0 | $0 |
| JASON ITO | VICE CHAIR Trustee or director, Officer | 1 | $0 | $0 |
| MIKE SHAFF | VICE CHAIR Trustee or director, Officer | 1 | $0 | $0 |
| VIRGIE WHITE | TREASURER Trustee or director, Officer | 1 | $0 | $0 |
| LAURIE AKAU | DIRECTOR Trustee or director | 1 | $0 | $0 |
| DYLAN CHING | DIRECTOR Trustee or director | 1 | $0 | $0 |
| MARK DEMELLO | DIRECTOR Trustee or director | 1 | $0 | $0 |
| JULIE PLANT | DIRECTOR Trustee or director | 1 | $0 | $0 |
| DEBI BISHOP | DIRECTOR Trustee or director | 1 | $0 | $0 |
| TOMMY WATERS | DIRECTOR Trustee or director | 1 | $0 | $0 |
13 more people on this return
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| ANDREW KAWANO | DIRECTOR Trustee or director | 1 | $0 |
| ROBERT FINLEY | DIRECTOR Trustee or director | 1 | $0 |
| MICHAEL COX | DIRECTOR Trustee or director | 1 | $0 |
| DAVE KAJIHIRO | DIRECTOR Trustee or director | 1 | $0 |
| ALIKA MAU | DIRECTOR Trustee or director | 1 | $0 |
| ERON HODGES | DIRECTOR Trustee or director | 1 | $0 |
| CHI MOK | DIRECTOR Trustee or director | 1 | $0 |
| ANDY SUGG | DIRECTOR Trustee or director | 1 | $0 |
| GENE ALBANO | DIRECTOR Trustee or director | 1 | $0 |
| JOEY BARBASA | DIRECTOR Trustee or director | 1 | $0 |
| RANDY DIAMOND | DIRECTOR Trustee or director | 1 | $0 |
| DARCY LINDAMOOD | DIRECTOR Trustee or director | 1 | $0 |
| BRADON OGATA | DIRECTOR Trustee or director | 1 | $0 |
990 for the year ended June 30, 2024: 28 people
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| DAVID WILLARD | SEE SCHEDULE Officer | 40 | $117,300 | $11,656 |
| SUZANNE KIRIO | SEE SCHEDULE Officer | 40 | $102,632 | $11,208 |
| TREVOR ABARZUA | SEE SCHEDULE Officer | 40 | $86,391 | $12,431 |
| PAUL KOSASA | CHAIR Trustee or director, Officer | 1 | $0 | $0 |
| PATRICIA TAM | VICE CHAIR Trustee or director, Officer | 1 | $0 | $0 |
| BRUCE NAKAOKA | VICE CHAIR Trustee or director, Officer | 1 | $0 | $0 |
| JASON ITO | VICE CHAIR Trustee or director, Officer | 1 | $0 | $0 |
| MIKE SHAFF | VICE CHAIR Trustee or director, Officer | 1 | $0 | $0 |
| PAUL SHOJI | TREASURER Trustee or director, Officer | 1 | $0 | $0 |
| LAURIE AKAU | DIRECTOR Trustee or director | 1 | $0 | $0 |
| DYLAN CHING | DIRECTOR Trustee or director | 1 | $0 | $0 |
| MARK DEMELLO | DIRECTOR Trustee or director | 1 | $0 | $0 |
| GEORGE KAM | DIRECTOR Trustee or director | 1 | $0 | $0 |
| JULIE PLANT | DIRECTOR Trustee or director | 1 | $0 | $0 |
| DEBI BISHOP | DIRECTOR Trustee or director | 1 | $0 | $0 |
| AUSTIN TOMINAGA | DIRECTOR Trustee or director | 1 | $0 | $0 |
| TOMMY WATERS | DIRECTOR Trustee or director | 1 | $0 | $0 |
| ANDREW KAWANO | DIRECTOR Trustee or director | 1 | $0 | $0 |
| ROBERT FINLEY | DIRECTOR Trustee or director | 1 | $0 | $0 |
| MICHAEL COX | DIRECTOR Trustee or director | 1 | $0 | $0 |
| DAVE KAJIHIRO | DIRECTOR Trustee or director | 1 | $0 | $0 |
| ALIKA MAU | DIRECTOR Trustee or director | 1 | $0 | $0 |
| ERON HODGES | DIRECTOR Trustee or director | 1 | $0 | $0 |
| CHI MOK | DIRECTOR Trustee or director | 1 | $0 | $0 |
| MIKE KASS | DIRECTOR Trustee or director | 1 | $0 | $0 |
| ANDY SUGG | DIRECTOR Trustee or director | 1 | $0 | $0 |
| JAMES SLAYTER | DIRECTOR Trustee or director | 1 | $0 | $0 |
| GENE ALBANO | DIRECTOR Trustee or director | 1 | $0 | $0 |
990 for the year ended June 30, 2023: 30 people
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| JENNIFER NAKAYAMA | PRESIDENT TO Officer | 40 | $151,070 | $8,834 |
| SUZANNE KIRIO | SEE SCHEDULE Officer | 40 | $98,685 | $7,602 |
| BRANDON BARBOUR | SEE SCHEDULE Officer | 40 | $61,808 | $1,262 |
| DAVID WILLARD | SEE SCHEDULE Officer | 40 | $38,333 | $5,702 |
| PAUL KOSASA | CHAIR Trustee or director, Officer | 1 | $0 | $0 |
| PATRICIA TAM | VICE CHAIR Trustee or director, Officer | 1 | $0 | $0 |
| BRUCE NAKAOKA | VICE CHAIR Trustee or director, Officer | 1 | $0 | $0 |
| JASON ITO | VICE CHAIR Trustee or director, Officer | 1 | $0 | $0 |
| MIKE SHAFF | VICE CHAIR Trustee or director, Officer | 1 | $0 | $0 |
| ADAM MORRIS | TREASURER Trustee or director, Officer | 1 | $0 | $0 |
| LAURIE AKAU | DIRECTOR Trustee or director | 1 | $0 | $0 |
| DYLAN CHING | DIRECTOR Trustee or director | 1 | $0 | $0 |
| MARK DEMELLO | DIRECTOR Trustee or director | 1 | $0 | $0 |
| GEORGE KAM | DIRECTOR Trustee or director | 1 | $0 | $0 |
| MATTHEW GRAUSO | DIRECTOR Trustee or director | 1 | $0 | $0 |
| JULIE PLANT | DIRECTOR Trustee or director | 1 | $0 | $0 |
| DEBI BISHOP | DIRECTOR Trustee or director | 1 | $0 | $0 |
| AUSTIN TOMINAGA | DIRECTOR Trustee or director | 1 | $0 | $0 |
| SAM MOKU | DIRECTOR Trustee or director | 1 | $0 | $0 |
| TOMMY WATERS | DIRECTOR Trustee or director | 1 | $0 | $0 |
| ANDREW KAWANO | DIRECTOR Trustee or director | 1 | $0 | $0 |
| ROBERT FINLEY | DIRECTOR Trustee or director | 1 | $0 | $0 |
| MICHAEL COX | DIRECTOR Trustee or director | 1 | $0 | $0 |
| DAVE KAJIHIRO | DIRECTOR Trustee or director | 1 | $0 | $0 |
| ALIKA MAU | DIRECTOR Trustee or director | 1 | $0 | $0 |
| RANDY PLATT | DIRECTOR Trustee or director | 1 | $0 | $0 |
| ERON HODGES | DIRECTOR Trustee or director | 1 | $0 | $0 |
| CHI MOK | DIRECTOR Trustee or director | 1 | $0 | $0 |
| WARREN MAMIZUKA | DIRECTOR Trustee or director | 1 | $0 | $0 |
| TREVOR ABARZUA | PRESIDENT SI Officer | 40 | $0 | $0 |
Address and contacts
- Address (IRS master file)
- 2270 KALAKAUA AVENUE SUITE 1007, HONOLULU, HI 96815-2519
- Principal officer (990 for 2024)
- TREVOR ABARZUA, 2270 KALAKAUA AVENUE SUITE 1007, HONOLULU, HI 96815
- Signed the 990
- SUZANNE KIRIO, SEE SCHEDULE O
- Phone
- (808) 923-9243
- Website
- WWW.WAIKIKIBID.ORG
- Return prepared by
- JAY MIYAKI CPA LLC
Mission
THE WAIKIKI BUSINESS IMPROVEMENT DISTRICT ASSOCIATION (WBIDA) IS A NON-PROFIT 501(C)(3) CORPORATION FORMED PURSUANT TO HONOLULU CITY ORDINANCE NUMBER 00-40 FOR THE PURPOSE OF IMPLEMENTING AND MANAGING THE SERVICE PROGRAMS DESIGNED TO IMPROVE SECURITY, SANITATION, AND COMBAT COMMUNITY DETERIORATION IN THE WAIKIKI AREA OF HONOLULU. THE WBIDA ACTIVITIES SUPPLEMENT THE LEVEL OF SERVICES PROVIDED TO THE AREA BY THE CITY AND COUNTY OF HONOLULU.
Program accomplishments
- THE STREETSCAPE MAINTENANCE PROGRAM, LAUNCHED IN MARCH 2001, PROVIDES DAILY CUSTODIAL AND LANDSCAPE MAINTENANCE SERVICES TO KEEP THE PUBLIC AREAS OF WAIKIKI CLEAN AND ATTRACTIVE.Expenses $2,521,874
- THE HOSPITALITY PROGRAM, STARTED IN JULY 2007, IS STAFFED BY ALOHA AMBASSADORS WHO SERVE AS HOSTS OF WAIKIKI AND PROVIDE INFORMATION, ASSISTANCE AND ALOHA TO EVERYONE THEY ENCOUNTER. THE AMBASSADORS ARE ALSO ALERT TO SAFETY AND SECURITY ISSUES AND WORK CLOSELY WITH THE HONOLULU POLICE DEPARTMENT.Expenses $1,438,714 · grants $115,000 · revenue $175,258
- THE SECURITY PROGRAM SUPPORTS ENHANCED POLICE PATROLS OF THE DISTRICT'S PUBLIC SIDEWALKS AND BEACHES.Expenses $645,850 · grants $85,000
- THE RESEARCH AND PLANNING PROGRAM CONDUCTS STUDIES OF PUBLIC SIDEWALKS, STREET USAGE AND THE HOMELESS POPULATION IN WAIKIKI, AS WELL AS GENERAL RESEARCH ON WAIKIKI INDICATORS, AND BEST PRACTICES UTULIZING DATA FROM OTHER BUSINESS IMPROVEMENT DISTRICTS. THE PUBLIC IMPROVEMENTS PROGRAM WHICH DEVELOPS GUIDELINES AND ACTION PROGRAMS FOR SYSTEMATIC, INTEGRATED AND ONGOING DISTRICT-WIDE IMPROVEMENTS.Expenses $196,305
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 June, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | June 30, 2026 | November 16, 2026 | Not due yet |
| 2024 | June 30, 2025 | November 17, 2025 | 990 on file |
| 2023 | June 30, 2024 | November 15, 2024 | 990 on file |
IRS record
- EIN
- 99-0351832
- 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
- 2001
- Accounting year ends
- June
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Community improvement and capacity building (S20)
- Assets (IRS master file)
- $2,480,502
- Income (IRS master file)
- $5,581,223
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | June 2025 | $5,581,223 | $5,116,113 | $2,480,502 | IRS |
| 990 | June 2024 | $4,504,488 | $5,264,358 | $1,833,337 | XML |
| 990 | June 2023 | $4,019,659 | $4,862,844 | $2,634,856 | XML |
| 990 | June 2022 | – | – | – | IRS |
| 990 | June 2021 | – | – | – | IRS |
| 990 | June 2019 | – | – | – | 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 99-0351832).
Questions about WAIKIKI BUSINESS IMPROVEMENT DISTRICT ASSOCIATION
- What is the EIN of WAIKIKI BUSINESS IMPROVEMENT DISTRICT ASSOCIATION?
- The employer identification number (EIN) of WAIKIKI BUSINESS IMPROVEMENT DISTRICT ASSOCIATION is 99-0351832.
- Is WAIKIKI BUSINESS IMPROVEMENT DISTRICT ASSOCIATION tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2001.
- Are donations to WAIKIKI BUSINESS IMPROVEMENT DISTRICT ASSOCIATION tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does WAIKIKI BUSINESS IMPROVEMENT DISTRICT 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 WAIKIKI BUSINESS IMPROVEMENT DISTRICT ASSOCIATION due?
- The return for tax year 2025 (the year ending June 30, 2026) is due November 16, 2026. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did WAIKIKI BUSINESS IMPROVEMENT DISTRICT ASSOCIATION last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended June 2025.
- Who is the principal officer of WAIKIKI BUSINESS IMPROVEMENT DISTRICT ASSOCIATION?
- The 990 for the year ended June 30, 2025 names TREVOR ABARZUA.
- Who are the officers and directors of WAIKIKI BUSINESS IMPROVEMENT DISTRICT ASSOCIATION?
- The 990 for the year ended June 30, 2025 lists 28 people; 3 received compensation from the organization, the highest $157,500 (TREVOR ABARZUA, SEE SCHEDULE).
- How much revenue does WAIKIKI BUSINESS IMPROVEMENT DISTRICT ASSOCIATION have?
- On its 990 for the year ended June 30, 2025 it reported revenue of $5,581,223, expenses of $5,116,113 and total assets of $2,480,502 at year end.
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