Nonprofit · EIN 23-7381472
FRIENDS OF WAIPAHU CULTURAL GARDEN PARK
Also known as HAWAIIS PLANTATION VILLAGE
Tax-exempt (reinstated) · WAIPAHU, HI 96797
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| June 30, 2025 | 990 | $260,054 | $575,567 | -$315,513 | $1,793,018 | $10,560 | $1,782,458 |
| June 30, 2024 | 990 | $250,556 | $491,449 | -$240,893 | $2,076,316 | $7,740 | $2,068,576 |
| June 30, 2023 | 990 | $253,270 | $449,642 | -$196,372 | $2,267,735 | $7,667 | $2,260,068 |
Financial details: 990 for the year ended June 30, 2025
Revenue
- Contributions, gifts and grants
- $78,233
- Membership dues
- $6,205
- Program service revenue
- $102,390
- Investment income
- $36,072
- Net income from fundraising events
- -$1,508
- Other revenue
- $43,359
Expenses
- Grants and similar amounts paid
- $0
- Compensation of officers, directors and key employees
- $56,077
- Other salaries and wages
- $161,579
- Salaries, compensation and benefits (total)
- $267,822
- Professional fundraising fees
- $0
- Accounting fees
- $10,041
- Occupancy
- $8,800
- Depreciation
- $141,536
- Program services (functional)
- $440,843
- Management and general (functional)
- $134,724
Balance sheet and other
- Total assets, start of year
- $2,076,316
- Total assets, end of year
- $1,793,018
- Total liabilities, end of year
- $10,560
- Net assets, end of year
- $1,782,458
- Land, buildings and equipment
- $1,042,159
- Publicly traded securities
- $552,375
- Net assets without donor restrictions
- $1,723,517
- Net assets with donor restrictions
- $58,941
- Gross receipts
- $264,853
- Employees
- 19
- Volunteers
- 48
- Year formed
- 1976
- State of legal domicile
- HI
From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.
Officers, directors and key employees
As listed on the 990 for the year ended June 30, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| MARK GREG | EXECUTIVE DIRECTOR Key employee | 40 | $56,077 |
| GUSTAFSON KATHLEEN | PRESIDENT Trustee or director, Officer | 10 | $0 |
| YUEN STEPHEN | VICE PRESIDENT Trustee or director, Officer | 4 | $0 |
| BAUTISTA CLEMENT | TREASURER Trustee or director, Officer | 10 | $0 |
| CASTRO ROBERT | SECRETARY Trustee or director, Officer | 4 | $0 |
| ESPINAS DEANNA | DIRECTOR Trustee or director | 1 | $0 |
| ROL WILLIAM | DIRECTOR Trustee or director | 1 | $0 |
| SHOCKLEY JOHN | DIRECTOR Trustee or director | 1 | $0 |
| TAKAHASI CAROL | DIRECTOR Trustee or director | 1 | $0 |
| YAMAUCHI YOSHIKO | DIRECTOR Trustee or director | 20 | $0 |
990 for the year ended June 30, 2024: 10 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| BUGARIN ANGELA | EXECUTIVE DIRECTOR Key employee | 40 | $25,299 |
| GUSTAFSON KATHLEEN | PRESIDENT Trustee or director, Officer | 10 | $0 |
| YUEN STEPHEN | VICE PRESIDENT Trustee or director, Officer | 4 | $0 |
| BAUTISTA CLEMENT | TREASURER Trustee or director, Officer | 10 | $0 |
| CASTRO ROBERT | SECRETARY Trustee or director, Officer | 4 | $0 |
| ESPINAS DEANNA | DIRECTOR Trustee or director | 1 | $0 |
| ROL WILLIAM | DIRECTOR Trustee or director | 1 | $0 |
| SHOCKLEY JOHN | DIRECTOR Trustee or director | 1 | $0 |
| TAKAHASI CAROL | DIRECTOR Trustee or director | 1 | $0 |
| YAMAUCHI YOSHIKO | DIRECTOR Trustee or director | 20 | $0 |
990 for the year ended June 30, 2023: 11 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| AHLO EVELYN | EXECUTIVE DIRECTOR Key employee | 19 | $22,917 |
| CASTRO ROBERT | PRESIDENT Trustee or director, Officer | 10 | $0 |
| NELSON DAN | 1ST VICE PRESIDENT Trustee or director, Officer | 4 | $0 |
| YUEN STEPHEN | 2ND VICE PRESIDENT Trustee or director, Officer | 4 | $0 |
| BAUTISTA CLEMENT | TREASURER Trustee or director, Officer | 10 | $0 |
| ONO LORENE | SECRETARY Trustee or director, Officer | 4 | $0 |
| ESPINAS DEANNA | DIRECTOR Trustee or director | 1 | $0 |
| ROL WILLIAM | DIRECTOR Trustee or director | 1 | $0 |
| SHOCKLEY JOHN | DIRECTOR Trustee or director | 1 | $0 |
| TAKAHASI CAROL | DIRECTOR Trustee or director | 1 | $0 |
| YAMAUCHI YOSHIKO | DIRECTOR Trustee or director | 20 | $0 |
Address and contacts
- Address (IRS master file)
- 94-695 WAIPAHU ST, WAIPAHU, HI 96797-2601
- Principal officer (990 for 2024)
- CLEMENT BAUTISTA, 94-695 WAIPAHU ST, WAIPAHU, HI 96797
- Signed the 990
- CLEMENT BAUTISTA, BOARD TREASURER
- Phone
- (808) 677-0110
- Return prepared by
- LACAMBRA & ASSOCIATES CPA LLC
Mission
TO PRESERVE AND PROVIDE EDUCATIONAL SERVICES ON THE EXPERIENCES, STRUGGLES, INNOVATIONS, CONTRIBUTIONS, AND LIFESTYLES OF EARLY PLANTATION LIFE IN HAWAII.
Program accomplishments
- PROVISION OF TOURS OF HISTORIC PLANTATION STRUCTURES AND SURROUNDING ETHNO-BOTANICAL GARDENS, SPONSORSHIP OF CULTURAL HERITAGE EVENTS, AND VARIOUS OTHER EDUCATIONAL PROGRAMS THROUGH OUT THE YEAR. TOTAL 11,881 SCHOOL, GROUP, DAILY & EXHIBIT TOURS.Expenses $440,843
What it must file and when
IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in June, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | June 30, 2026 | November 16, 2026 | Not due yet |
| 2024 | June 30, 2025 | November 17, 2025 | 990 on file |
| 2023 | June 30, 2024 | November 15, 2024 | 990 on file |
IRS record
- EIN
- 23-7381472
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Publicly supported organization (170(b)(1)(A)(vi))
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 2017
- Accounting year ends
- June
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Environment (C19)
- Assets (IRS master file)
- $1,793,018
- Income (IRS master file)
- $264,853
Revocation and reinstatement
- Exemption revoked
- November 15, 2016
- Posted by the IRS
- April 26, 2017
- Reinstated
- Effective November 15, 2016
From the IRS automatic revocation list: organizations that did not file a required return or e-Postcard for three consecutive years.
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | June 2025 | $260,054 | $575,567 | $1,793,018 | IRS |
| 990 | June 2024 | $250,556 | $491,449 | $2,076,316 | IRS |
| 990 | June 2023 | $253,270 | $449,642 | $2,267,735 | XML |
| 990 | June 2022 | $424,803 | $348,817 | $2,484,020 | IRS |
| 990 | June 2021 | – | – | – | IRS |
| 990 | June 2020 | – | – | – | IRS |
| 990 | June 2018 | – | – | – | IRS |
990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 23-7381472).
Questions about FRIENDS OF WAIPAHU CULTURAL GARDEN PARK
- What is the EIN of FRIENDS OF WAIPAHU CULTURAL GARDEN PARK?
- The employer identification number (EIN) of FRIENDS OF WAIPAHU CULTURAL GARDEN PARK is 23-7381472.
- Is FRIENDS OF WAIPAHU CULTURAL GARDEN PARK tax-exempt?
- Yes. The IRS revoked its exemption on November 15, 2016 and reinstated it effective November 15, 2016.
- Are donations to FRIENDS OF WAIPAHU CULTURAL GARDEN PARK tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does FRIENDS OF WAIPAHU CULTURAL GARDEN PARK file?
- Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
- When is the next return of FRIENDS OF WAIPAHU CULTURAL GARDEN PARK due?
- The return for tax year 2025 (the year ending June 30, 2026) is due November 16, 2026. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did FRIENDS OF WAIPAHU CULTURAL GARDEN PARK last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended June 2025.
- Who is the principal officer of FRIENDS OF WAIPAHU CULTURAL GARDEN PARK?
- The 990 for the year ended June 30, 2025 names CLEMENT BAUTISTA.
- Who are the officers and directors of FRIENDS OF WAIPAHU CULTURAL GARDEN PARK?
- The 990 for the year ended June 30, 2025 lists 10 people; 1 received compensation from the organization, the highest $56,077 (MARK GREG, EXECUTIVE DIRECTOR).
- How much revenue does FRIENDS OF WAIPAHU CULTURAL GARDEN PARK have?
- On its 990 for the year ended June 30, 2025 it reported revenue of $260,054, expenses of $575,567 and total assets of $1,793,018 at year end.
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- HAWAII AGRICULTURE RESEARCH CENTER EIN 99-0040700 · last filed 990 for 2025
- INTERNATIONAL ASSOCIATION OF BRIDGE STRUCTURAL & ORNAMENTAL IRON WORKE EIN 99-0055048 · last filed 990 for 2025
- HAWAII UNITED OKINAWA ASSOCIATION EIN 99-0290923 · last filed 990 for 2024