Waimea Community Association
Public records show a registered, tax-exempt organization in good standing.
What it says it does
See attached Articles of Incorporation as amended.
- Income
- $67,313
- Spending
- $49,638
- Reserves
- 5.7 months of spending
- Largest source of income
- donations and private grants, 99%
Source: Form 990EZ for the year ending December 31, 2023, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Financial health
We do not score finances when yearly spending is very small or the return has too little detail. The ratios stop meaning much at that size.
Source: Form 990EZ for the year ending December 31, 2023, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Governance
This organization files the short tax form, which does not ask about boards, policies or audits. That is normal for a small charity and is not a mark against it.
Source: Form 990EZ for the year ending December 31, 2023, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Impact evidence
Describes programs. Its tax return describes what it does but we have found no measurable results in it.
Programs described in its return (3)
- $20,241 spent. 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.
- $10,489 spent. 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.
- $13,996 spent. 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.
Source: Form 990EZ for the year ending December 31, 2023, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Legitimacy checks
Is it registered with the IRS? Passed.
Listed in the IRS master file of tax-exempt organizations as a 501(c)(3) charitable organization.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.
Has the IRS revoked its tax-exempt status? Passed.
Not on the IRS automatic revocation list.
Source: Automatic revocation of exemption list, Internal Revenue Service, file dated October 13, 2026.
Are donations tax-deductible? Passed.
On the IRS list of organizations eligible to receive tax-deductible contributions.
Source: Publication 78 data: organizations eligible for tax-deductible contributions, Internal Revenue Service, file dated October 13, 2026.
Is it keeping up with its IRS filings? Passed.
Most recent return on file covers the year ending December 2025.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.
How long has it been tax-exempt? Passed.
Recognized by the IRS since November 2014.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.
Is it in good standing with state regulators? Passed.
Not on California's list of charities barred from soliciting. Other states are not yet checked.
Source: May Not Operate or Solicit for Charitable Purposes list, California Attorney General, Registry of Charities and Fundraisers, file dated October 21, 2026.
Could it be confused with another charity? Worth knowing.
A much larger organization has a similar name: Community Health Association (Ripley, WV), EIN 55-0462730. If that is the one you meant, check the EIN before giving.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.
Ratings and checks are our reading of public records, using the published method. They are not a statement about anyone's honesty. If you work for this organization, you can send corrections or results, confirm you want gifts through Veridonate, or ask to be removed from giving.