WAIPAHU COMMUNITY ASSOCIATION (EIN 990093258) - Form 990 Financial Analysis & Trantor Score

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Financial Vulnerability Assessment (Tuckman-Chang)

4 risk indicators measuring financial stability and operational resilience

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Financial Trends

Organization Details

Formation Year

2000

Legal Domicile

Principal Officer

WAYNE OGASAWARA

Phone

8086776939

Tax Period

2024-01-01 to 2024-12-31

WAIPAHU COMMUNITY ASSOCIATION, founded in 2000, is a small nonprofit in the Community Improvement sector that reported $412K in total revenue in fiscal year 2024. Revenue fell 27% from the prior year — a significant decline worth monitoring. Net assets of $3.1M represent 92 months of operating reserves.

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.

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Trantor Score

Financial Health Score (300–850) · Liquidity · Solvency · Sustainability · Efficiency

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Liquidity (40%) • Solvency (30%) • Sustainability (20%) • Efficiency (10%)

Financial Overview (2024)

Revenue Breakdown

Contributions & Grants $165,772

Program Service Revenue $3,425

Investment Income $17

Other Revenue $242,731

TOTAL REVENUE $411,945

Expense Breakdown

Grants Paid $0

Salaries & Benefits $106,021

Fundraising Expenses $32,651

Program Expenses $250,267

Other Expenses $313,363

TOTAL EXPENSES $419,384

Year-over-Year Comparison

	2024	2023	Change
Revenue	$411,945	$563,851	-0.3%
Expenses	$419,384	$553,502	-0.2%
Net Income	$-7,439	$10,349	-1.7%

Key Indicators

✗ Grants to Organizations ✗ Grants to Individuals ✗ Lobbying ✗ Political Activity ✗ Foreign Activities ✗ Donor Advised Fund ✓ Schedule B Required

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Financial Health Indicators

Comprehensive financial analysis: Altman Z-Score, liquidity, solvency, sustainability, efficiency, and growth metrics

Financial Distress Indicator

Liquidity & Cash Position

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Altman Z-Score • Liquidity Ratios • Solvency Analysis • Growth Indicators • Efficiency Metrics

Governance

Voting Members

Independent Members

Employees

Volunteers

125

Governance Policies

✗ Conflict of Interest Policy

✗ Whistleblower Policy

✗ Document Retention Policy

Special Practices & Reported Activities

✗ Operated a School

✗ Operated a Hospital

✗ Provided First Class Travel

✗ Reported Conflict of Interest

✗ Reported Asset Diversion

✗ Excess Benefit Transaction

✗ Made Political Expenditures

✗ Engaged in Lobbying

✗ Operated Donor Advised Fund

✗ Maintained Art Collections

✗ Filed Form 720

Compensation of Officers, Directors & Key Employees

Total Officers

$50,000

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
HENRY AQUINO	Executive Dir.	30.00	Officer	$50,000	$0	$50,000
WAYNE OGASAWARA	President	6.00	Officer Director	$0	$0	$0
WALTER OSAKODA	Director	0.25	Director	$0	$0	$0
BRYAN AGBAYANI	Director	0.25	Director	$0	$0	$0
RICK STACK	VP, GOVERNANCE	2.00	Officer Director	$0	$0	$0
SUSAN MONIZ	Director	0.25	Director	$0	$0	$0
HERCULES HUIHUI	Secretary	1.00	Officer Director	$0	$0	$0
PAUL KIKUCHI	VP, Finance	3.00	Officer Director	$0	$0	$0

Note: Compensation data is self-reported by the organization on their Form 990. "Reportable Comp" includes salary, bonuses, and other reportable compensation from the organization and related organizations. "Other Comp" includes benefits, deferred compensation, and non-taxable benefits.

Historical Data

Year	Revenue	Expenses	Assets	Net Income
2024	$411,945	$419,384	$3,491,396	$-7,439
2023	$563,851	$553,502	$3,552,263	$10,349
2022	$577,543	$620,868	$3,761,691	$-43,325
2021	$466,166	$483,951	$3,854,638	$-17,785
2020	$340,453	$358,596	$3,915,710	$-18,143
2019	$359,784	$382,944	$3,785,855	$-23,160
2018	$327,908	$341,390	$3,855,102	$-13,482

WAIPAHU COMMUNITY ASSOCIATION