Waipahu Community Association
Public records show a registered, tax-exempt organization in good standing.
What it says it does
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.
- Income
- $325,834
- Spending
- $465,493
- Spent on programs
- 58%
- Reserves
- -1.3 months of spending
- Largest source of income
- other income, 66%
- Employees
- 3
- Volunteers
- 50
- Highest pay
- $50,000, executive dir.
Source: Form 990 for the year ending December 31, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Financial health
Weak: 33 out of 100. Higher than 6% of charities in its peer group (community improvement, $250k to $1m).
Reserves
0 of 35Spendable reserves are negative: it owes or has committed more than it holds.
Debt
20 of 20It owes 10% of what it owns.
Living within its means
0 of 15Spending exceeded income by 43% of income.
Income trend
5 of 15Income fell 21% on the year before.
Spending floor
8 of 1558% of spending went to programs and raising each dollar of donations cost 34 cents.
Source: Form 990 for the year ending December 31, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Governance
Good: 85 out of 100. Higher than 68% of charities in its peer group (community improvement, $250k to $1m).
Independent board
25 of 257 of 7 voting board members are independent.
Conflict of interest policy
15 of 15Has a written conflict of interest policy.
Whistleblower policy
0 of 8Reports no written whistleblower policy.
Record keeping policy
0 of 7Reports no written policy on keeping and destroying records.
Board minutes
5 of 5Keeps minutes of board meetings.
Board sees the tax return
10 of 10Gave the board a copy of this return before filing it.
Pay set independently
5 of 5Sets its chief executive's pay through independent review and comparison.
Independent check of accounts
15 of 15Its accounts were audited by an independent accountant.
No reported misuse
10 of 10Reports no diversion of assets, excess benefits or loans to insiders.
Source: Form 990 for the year ending December 31, 2025, 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 (4)
- $271,190 spent. 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.
- 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.
Source: Form 990 for the year ending December 31, 2025, 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 October 2000.
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.
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