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WAIKIKI BUSINESS IMPROVEMENT DISTRICT ASSOCIATION

EIN 99-0351832 HONOLULU, HI

Revenue 2023
$4,504,488
Expenses 2023
$5,264,358

Program services were 94.4% of total expenses calculated — Part IX's program-services column over total expenses, both as filed.

As filed

Subsection
03
NTEE code
S20
Classification
1000
Street
2270 KALAKAUA AVENUE SUITE 1007

These codes are the IRS's own and are shown exactly as filed. What each one means is in the Business Master File documentation (opens in a new tab).

Mission and programs · 2023

Mission

THE WAIKIKI BUSINESS IMPROVEMENT DISTRICT ASSOCIATION (WBIDA) IS A NON-PROFIT 501(C)(3) CORPORATION FORMED PURSUANT TO HONOLULU CITY ORDINANCE NUMBER 00-40 FOR THE PURPOSE OF IMPLEMENTING AND MANAGING THE SERVICE PROGRAMS DESIGNED TO IMPROVE SECURITY, SANITATION, AND COMBAT COMMUNITY DETERIORATION IN THE WAIKIKI AREA OF HONOLULU. THE WBIDA ACTIVITIES SUPPLEMENT THE LEVEL OF SERVICES PROVIDED TO THE AREA BY THE CITY AND COUNTY OF HONOLULU.

Activities or mission (Part I)

TO ENHANCE THE QUALITY OF LIFE IN WAIKIKI BY PROVIDING BUSINESSES, VISITORS, EMPLOYEES AND RESIDENTS OF WAIKIKI WITH A SAFE, CLEAN, AND ENJOYABLE ENVIRONMENT IN WHICH TO LIVE, WORK, AND PLAY.

  • THE STREETSCAPE MAINTENANCE PROGRAM, LAUNCHED IN MARCH 2001, PROVIDES DAILY CUSTODIAL AND LANDSCAPE MAINTENANCE SERVICES TO KEEP THE PUBLIC AREAS OF WAIKIKI CLEAN AND ATTRACTIVE.

    Expenses $2,690,424

  • THE HOSPITALITY PROGRAM, STARTED IN JULY 2007, IS STAFFED BY ALOHA AMBASSADORS WHO SERVE AS HOSTS OF WAIKIKI AND PROVIDE INFORMATION, ASSISTANCE AND ALOHA TO EVERYONE THEY ENCOUNTER. THE AMBASSADORS ARE ALSO ALERT TO SAFETY AND SECURITY ISSUES AND WORK CLOSELY WITH THE HONOLULU POLICE DEPARTMENT.

    Expenses $1,778,604 · Grants $86,414

  • THE SECURITY PROGRAM SUPPORTS ENHANCED POLICE PATROLS OF THE DISTRICT'S PUBLIC SIDEWALKS AND BEACHES.

    Expenses $331,983 · Grants $85,000

  • THE RESEARCH AND PLANNING PROGRAM CONDUCTS STUDIES OF PUBLIC SIDEWALKS, STREET USAGE AND THE HOMELESS POPULATION IN WAIKIKI, AS WELL AS GENERAL RESEARCH ON WAIKIKI INDICATORS, AND BEST PRACTICES UTULIZING DATA FROM OTHER BUSINESS IMPROVEMENT DISTRICTS. THE PUBLIC IMPROVEMENTS PROGRAM WHICH DEVELOPS GUIDELINES AND ACTION PROGRAMS FOR SYSTEMATIC, INTEGRATED AND ONGOING DISTRICT-WIDE IMPROVEMENTS.

    Expenses $169,467

As filed on the 2023 return. The filer continues this part on Schedule O, which is not shown here.

Officers and directors · 2023

As listed in Part VII of the 2023 return, in the order the filer printed them. Each return names its own; this is not a roster the organization keeps with us.

  • Paul Kosasa

    CHAIR

    Total calculated
    $0
    Hours/week
    1
  • Patricia Tam

    VICE CHAIR

    Total calculated
    $0
    Hours/week
    1
  • Bruce Nakaoka

    VICE CHAIR

    Total calculated
    $0
    Hours/week
    1
  • Jason Ito

    VICE CHAIR

    Total calculated
    $0
    Hours/week
    1
  • Mike Shaff

    VICE CHAIR

    Total calculated
    $0
    Hours/week
    1
  • Paul Shoji

    TREASURER

    Total calculated
    $0
    Hours/week
    1
  • Laurie Akau

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1
  • Dylan Ching

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1
  • Mark Demello

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1
  • George Kam

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1
  • Julie Plant

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1
  • Debi Bishop

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1
  • Austin Tominaga

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1
  • Tommy Waters

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1
  • Andrew Kawano

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1
  • Robert Finley

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1
  • Michael Cox

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1
  • Dave Kajihiro

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1
  • Alika Mau

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1
  • Eron Hodges

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1
  • Chi Mok

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1
  • Mike Kass

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1
  • Andy Sugg

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1
  • James Slayter

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1
  • Gene Albano

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

The first 25 listed. 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. Earlier years are each on their own filing page.

Filings

  • 2023
    Revenue
    $4,504,488
    Expenses
    $5,264,358
    Contributions
    $4,503,718
    Grants paid
    $171,414
  • 2022
    Revenue
    $4,019,659
    Expenses
    $4,862,844
    Contributions
    $4,018,123
    Grants paid
    $85,000

The four totals the IRS asks for on Part I of the Form 990, as filed. A dash means the figure was not present on the return — not that it was zero.

Other returns filed

  • 2021 · 990

    Revenue
    $3,734,708
    Expenses
    $3,893,005
    Assets (EOY)
    $3,404,078
  • 2020 · 990

    Revenue
    $4,322,999
    Expenses
    $3,383,698
    Assets (EOY)
    $3,494,908
  • 2019 · 990

    Revenue
    $4,180,720
    Expenses
    $3,900,154
    Assets (EOY)
    $2,579,124
  • 2018 · 990

    Revenue
    $3,969,164
    Expenses
    $3,705,585
    Assets (EOY)
    $2,304,570
  • 2017 · 990

    Revenue
    $3,570,638
    Expenses
    $3,338,623
    Assets (EOY)
    $2,046,208
  • 2016 · 990

    Revenue
    $3,293,818
    Expenses
    $3,011,734
    Assets (EOY)
    $1,763,413
  • 2015 · 990

    Revenue
    $2,937,821
    Expenses
    $2,766,013
    Assets (EOY)
    $1,464,620
  • 2014 · 990

    Revenue
    $2,647,989
    Expenses
    $2,576,065
    Assets (EOY)
    $1,254,770
  • 2013 · 990

    Revenue
    $2,437,669
    Expenses
    $2,321,266
    Assets (EOY)
    $1,181,955
  • 2012 · 990

    Revenue
    not reported
    Expenses
    $2,250,833
    Assets (EOY)
    $1,020,228

Nonprofiteer parses Forms 990, 990-EZ and 990-PF, in a window of recent tax years. These returns are recorded from the IRS e-file index, so their figures were extracted by that index rather than read from the return here — treat them as a different source from the filings above, not as more of the same record. A dash means the index carries no figure; Form 990-T listings carry none at all. Showing the 10 most recent; the API carries the rest.

Grants made

Where these grants went next →

Grants received

No itemized grant names this organization as a recipient. Only grants over $5,000 are itemized, and only by filers of the full Form 990.

Other IRS files

Auto-Revocation List

Not listed. The IRS publishes this list for organizations whose exemption was automatically revoked for failing to file for three consecutive years.

Publication 78

Listed as of 13 October 2026, under deductibility PC.

These are two separate IRS files on two separate schedules, shown as published and not reconciled with each other. Neither is a statement about whether a contribution is deductible today: 19,245 organizations appear in Publication 78 while the IRS's own revocation file lists them as currently revoked, more than half of those revoked before 2019. Absence from Publication 78 is evidence of nothing, and presence is not evidence either. Verify current status with the IRS before relying on it.

What this page reflects

The registration facts above come from the IRS Business Master File published 13 October 2026 and read 29 October 2026, for every organization at once. Returns through tax year 2023, the newest we have parsed for this organization.