Waipahu Community Association

Nonprofit profile at a glance

EIN
990093258
IRS 990 coverage
2010–2025
Forms available
Form 990 2025
Location
Waipahu, HI, USA
Phone
8086776939
Rating
75
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Urban, Community Economic Development

Official website

Reported finances

Revenue
$325,834
Expenses
$465,493
Assets
$3,321,646
Liabilities
$319,140

Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.

Leadership & pay

8 people listed

Executive titles in this filing

  • WAYNE OGASAWARA (President)

Highest reported compensation

  • HENRY AQUINO (Executive Dir.): $50,000 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

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.

What it reported doing in 2025

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.

Operating model

Revenue model
Other-operating. 66% of the money available for current operations came from other operating revenue.
Distribution model
Direct operator. The filing allocates 100% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.
  • Includes noncash contributions: Reported contributions include donated property or goods.

The verdict

SUPPORTED - The filed numbers largely add up and a large share of available resources goes toward mission work. A relatively small share of total spending goes to programs and fundraising costs are high for each dollar raised.

Rating breakdown

  • Financial Efficiency: 67
  • Transparency & Controls: 92
  • Accountability: 84
  • Sustainability: 33
  • Growth: 40

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 83.2%; rating input score 83
  • Program expense ratio: 58.3%; rating input score 58
  • Fundraising efficiency: $2.98 raised per $1 spent on fundraising; rating input score 13; 13th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 64th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 64th percentile among comparable filings
  • Governance controls: 5 of 8 controls in place; rating input score 62
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: -42.9%; rating input score 5; 5th percentile among comparable filings
  • Total-asset coverage ratio: 7.14; rating input score 85; 85th percentile among comparable filings
  • Liabilities to assets ratio: 0.1; rating input score 22; 22nd percentile among comparable filings
  • Officer compensation ratio: 10.7%; rating input score 26; 26th percentile among comparable filings

Growth

  • Program expense growth: 6.1% per year; rating input score 100; 55th percentile among comparable filings
  • Revenue growth: -2% per year; rating input score 0; 14th percentile among comparable filings
  • Asset growth: -1.2% per year; rating input score 0; 18th percentile among comparable filings

Details

  • Where the money goes: 83.2% of revenue deployed · 58.3% of spending went to programs
  • Governance: 7 of 7 board members independent · 5 of 8 filing controls reported
  • Programs: 4 filed program accomplishments · $271K in reported program spending
  • Leadership: top reported pay $50K · 8 people listed
  • Consistency: 33 of 33 current checks pass
  • Schedules: 5 filed schedules · includes major donors
  • Filing history: 15 filing years from 2010 to 2025
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • Related organizations: Filed and resolved organization relationships.
  • Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
  • People: Everyone the filings name, and which of them the filings identify by more than a name.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • Review — Financial Efficiency: Program expense ratio scored 58/100.
  • High — Financial Efficiency: Fundraising efficiency scored 13/100.
  • Review — Accountability: Governance controls: 3 of 8 not reported.
  • High — Sustainability: Operating margin scored 5/100.
  • High — Growth: Revenue growth scored 0/100.
  • High — Growth: Asset growth scored 0/100.
  • High — Sustainability: Liabilities to assets ratio scored 22/100.
  • High — Sustainability: Officer compensation ratio scored 26/100.