Form 990 for tax year 2024
Filed by WAIKIKI BEACH SPECIAL IMPROVEMENT DISTRICT ASSOCIATION.
Totals
- Total revenue
- $1,374,987
- Total expenses
- $487,815
- Contributions and grants received
- $1,252,909
- Grants paid
- $0
- Program service revenue
- $0
- Investment income
- $122,078
- Other revenue
- $0
- Total assets, end of year
- $4,472,689
- Total liabilities, end of year
- $95,119
- Net assets or fund balances, end of year
- $4,377,570
- Program services expenses (Part IX)
- $308,911
- Management and general expenses
- $178,904
- Fundraising expenses
- $0
- Program service expenses (Part III)
- $308,911
Program services were 63.3% of total expenses calculated — Part IX's program-services column over total expenses, both as filed.
Line items
Every line the filer filed in Parts VIII, IX and X, as filed and in filed order. Blank columns are left out, and the lines are not forced to add up to the totals above.
Revenue
Part VIII, the statement of revenue.
-
1b · Membership dues
$1,252,909
-
3 · Investment income
total $122,078 · excluded $122,078
Functional expenses
Part IX, the statement of functional expenses.
-
11a · Fees: management
total $70,000 · management and general $70,000
-
11c · Fees: accounting
total $13,308 · management and general $13,308
-
11g · Fees: other
total $170,425 · program services $170,425
-
13 · Office expenses
total $3,826 · management and general $3,826
-
14 · Information technology
total $18,900 · management and general $18,900
-
19 · Conferences, conventions and meetings
total $4,105 · management and general $4,105
-
23 · Insurance
total $3,542 · management and general $3,542
-
24a · Other expenses: CITY COLLECTION EXPENSE
total $65,223 · management and general $65,223
-
24b · Other expenses: WAIKIKI EIS PROJECTS
total $56,502 · program services $56,502
-
24c · Other expenses: ALA WAI WATERSHED COLLABO
total $36,000 · program services $36,000
-
24d · Other expenses: KAWEHEWEHE PROJECT
total $32,160 · program services $32,160
-
24e · All other expenses
total $13,824 · program services $13,824
Balance sheet
Part X, book values.
-
1 · Cash, non-interest-bearing
beginning of year $11,927 · end of year $2,206
-
2 · Savings and temporary cash investments
beginning of year $3,420,075 · end of year $4,441,175
-
4 · Accounts receivable
beginning of year $115,012 · end of year $28,431
-
9 · Prepaid expenses and deferred charges
beginning of year $912 · end of year $877
-
17 · Accounts payable and accrued expenses
beginning of year $7,028 · end of year $36,369
-
25 · Other liabilities
beginning of year $50,500 · end of year $58,750
-
27 · Net assets without donor restrictions
beginning of year $3,490,398 · end of year $4,377,570
Mission and programs · 2024
Mission
THE WAIKIKI BEACH SPECIAL IMPROVEMENT DISTRICT IS DEDICATED TO CARRYING OUT AND EXECUTING THE RESPONSIBILITIES AND ACTIVITIES PRESCRIBED IN THE WAIKIKI BEACH SPECIAL IMPROVEMENT DISTRICT PLAN FOR THE CITY AND COUNTY OF HONOLULU SPECIAL IMPROVEMENT DISTRICT NO. 3, ESTABLISHED BY ORDINANCE OF THE CITY COUNCIL, CITY AND COUNTY OF HONOLULU, AND PREPARED AND SPONSORED BY THE WAIKIKI IMPROVEMENT ASSOCIATION PURSUANT TO HAWAII REVISED STATUTE 46-80.5 AND REVISED ORDINANCES OF HONOLULU 1990, CHAPTER 36; TO RELIEVE THE BURDENS OF GOVERNMENT AND ENHANCE THE QUALITY OF LIFE IN WAIKIKI; TO WORK IN PARTNERSHIP WITH GOVERNMENT AND THE PRIVATE SECTOR TO DEVELOP AND IMPLEMENT PROGRAMS THAT PROMOTE THE OVERALL VITALITY OF WAIKIKI BEACH AND THE STATE OF HAWAII BY STRENGTHENING THEIR ROLES ON BEHALF OF ALL RESIDENTS OF HAWAII AS A WORLD-CLASS RESORT DESTINATION FOR VISITORS; TO OPERATE EXCLUSIVELY FOR CHARITABLE, RELIGIOUS, LITERARY, EDUCATIONAL, AND SCIENTIFIC PURPOSES, WITHIN THE MEANING OF SECTION 501
Activities or mission (Part I)
TO EXECUTE THE WAIKIKI BEACH SPECIAL IMPROVEMENT DISTRICT PLAN.
-
PLANNING FOR THE IMPLEMENTATION OF WAIKIKI BEACH IMPROVEMENTS
Expenses $170,425
-
IMPROVEMENT PROJECTS TO PRESERVE AND RESTORE WAIKIKI BEACH AND SURROUNDING AREAS.
Expenses $138,486
As filed on the 2024 return. The filer continues this part on Schedule O, which is not shown here.
Listed in Part VII
-
Rick EggedRICK EGGED
PRESIDENT
- Total calculated
- $222,489
- From this org
- $0
- From related orgs
- $222,489
- Other
- $0
- Hours/week
- 5 + 40 related
Schedule J breakdown matched by us
- Base
- not reported + $222,489 related
- Bonus
- not reported
- Other
- not reported
- Deferred
- not reported
- Nontaxable benefits
- not reported
- Filer's total
- not reported + $222,489 related
-
Davide BarnesDAVIDE BARNES
DIRECTOR
- Total calculated
- $0
- Hours/week
- 1
-
Debi BishopDEBI BISHOP
DIRECTOR
- Total calculated
- $0
- Hours/week
- 1
-
Traci BushTRACI BUSH
VICE CHAIR
- Total calculated
- $0
- Hours/week
- 1
-
Dylan ChingDYLAN CHING
DIRECTOR
- Total calculated
- $0
- Hours/week
- 1
-
Mark DemelloMARK DEMELLO
DIRECTOR
- Total calculated
- $0
- Hours/week
- 1
-
Thomas FotiTHOMAS FOTI
DIRECTOR
- Total calculated
- $0
- Hours/week
- 1
-
Eron HodgesERON HODGES
DIRECTOR
- Total calculated
- $0
- Hours/week
- 1
-
Dave KajihiroDAVE KAJIHIRO
DIRECTOR
- Total calculated
- $0
- Hours/week
- 1
-
Aaron KanemaruAARON KANEMARU
TREASURER
- Total calculated
- $0
- Hours/week
- 1
-
Brandon KayaBRANDON KAYA
DIRECTOR
- Total calculated
- $0
- Hours/week
- 1
-
Alika MauALIKA MAU
DIRECTOR
- Total calculated
- $0
- Hours/week
- 1
-
Mike MurrayMIKE MURRAY
DIRECTOR
- Total calculated
- $0
- Hours/week
- 1
-
Bruce NakaokaBRUCE NAKAOKA
DIRECTOR
- Total calculated
- $0
- Hours/week
- 1
-
Rob RobinsonROB ROBINSON
CHAIR
- Total calculated
- $0
- Hours/week
- 1
-
Mike ShaffMIKE SHAFF
DIRECTOR
- Total calculated
- $0
- Hours/week
- 1
-
Helene Sam ShenkusHELENE SAM SHENKUS
DIRECTOR
- Total calculated
- $0
- Hours/week
- 1
-
Michael TakayamaMICHAEL TAKAYAMA
VICE CHAIR
- Total calculated
- $0
- Hours/week
- 1
-
Chris ThibautCHRIS THIBAUT
DIRECTOR
- Total calculated
- $0
- Hours/week
- 1
-
Pamela YagiPAMELA YAGI
DIRECTOR
- Total calculated
- $0
- Hours/week
- 1
-
Michael CainMICHAEL CAIN
GOVERNOR'S R
- Total calculated
- $0
- Hours/week
- 1
-
Tommy WatersTOMMY WATERS
CITY COUNCIL
- Total calculated
- $0
- Hours/week
- 1
-
Alexander YeeALEXANDER YEE
MAYOR'S REP
- Total calculated
- $0
- Hours/week
- 1
-
Dolan EversoleDOLAN EVERSOLE
SECRETARY
- Total calculated
- $0
- Hours/week
- 1
Compensation is as filed in Part VII: reportable pay from this organization and from related organizations, other compensation, and hours per week. The total, marked calculated, is our sum of the three dollar columns, with a blank column counted as $0; the form itself has no total. On a Form 990-EZ the columns are Part IV's instead, and on a Form 990-PF Part VIII's — compensation, contributions to benefit plans, and expense account — and the total sums those. A Schedule J breakdown is as filed: base pay, bonus, other, deferred compensation and nontaxable benefits from this organization, with any from related organizations beside each, and the filer's own total. It is shown with the Part VII listing of the same name on the same return. The form gives no key between the two, so that pairing is ours, and is marked matched by us.
Schedule J
Answered yes
None.
Answered no
- 4a · Severance or change-of-control payment
- 4b · Supplemental nonqualified retirement plan
- 4c · Equity-based compensation arrangement
- 5a · Pay contingent on this organization's revenues
- 5b · Pay contingent on a related organization's revenues
- 6a · Pay contingent on this organization's net earnings
- 6b · Pay contingent on a related organization's net earnings
- 7 · Other non-fixed payments
- 8 · Paid under the initial-contract exception
Part I's answers as filed. A line not listed was left unanswered; on lines 1a and 3 that means the box was not checked.
Grants on this return
No itemized grants to organizations on this return.
Related organizations on this return
Schedule R Part II: tax-exempt organizations related to the filer by control. It does not record shared board members or money.
-
WAIKIKI IMPROVEMENT ASSOCIATION
501C 4 · MGMT&ADMIN · HI
Provenance
- Return type
- form_990
- Tax year
- 2024
- Filed
- 10 November 2025
- IRS schema version
- 2024v5.0
- Source object
- 202523169349309352
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