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Hawaii · Nonprofit

WAIKIKI BUSINESS IMPROVEMENT DISTRICT ASSOCIATION

WAIKIKI BUSINESS IMPROVEMENT DISTRICT ASSOCIATION (Hawaii) receives grants from 1 organization whose IRS filings report $100,000 to it, the largest being KOSASA FOUNDATION ($100,000). 0 of them have funded it in more than one year.

Revenue FY2025
$5.6M
Funders on record
1
Grants received
$100k
Net assets
$1.9M
0/1 repeat funderspeak grant-dependency 3%
01What it does

What Waikiki Business Improvement District Association does

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.

As stated on its FY2025 Form 990.

Programs

  1. 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.

    $2,521,874 spent
    53% of program spending
  2. 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.

    $1,438,714 spentof which $115,000 as grants$175,258 earned by the program
    30% of program spending
  3. The security program supports enhanced police patrols of the district's public sidewalks and beaches.

    $645,850 spentof which $85,000 as grants
    13% of program spending
  4. 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.

    $196,305 spent
    4% of program spending

The 4 programs described on its FY2024 Form 990, listed largest first by expense. Program spending in total: $4,802,743.

02The organization over time

The organization over time

Each line starts at 100 in 2017, so what you read is the shape rather than the size: 150 means half as much again as 2017, 50 means half. The number beside each label in the key is where it ended. The shaded band is where the middle 50% of its peers' revenue would sit, given their growth.

100 = 20172017 Revenue 100 ($3.3M) Expenses 100 ($3.0M) Net assets 100 ($1.5M)2018 Revenue 108 ($3.6M) Expenses 111 ($3.3M) Net assets 115 ($1.7M)2019 Revenue 121 ($4.0M) Expenses 123 ($3.7M) Net assets 133 ($2.0M)2020 Revenue 127 ($4.2M) Expenses 129 ($3.9M) Net assets 151 ($2.3M)2021 Revenue 131 ($4.3M) Expenses 112 ($3.4M) Net assets 213 ($3.2M)2022 Revenue 113 ($3.7M) Expenses 129 ($3.9M) Net assets 203 ($3.1M)2023 Revenue 122 ($4.0M) Expenses 161 ($4.9M) Net assets 147 ($2.2M)2024 Revenue 137 ($4.5M) Expenses 175 ($5.3M) Net assets 97 ($1.5M)2025 Revenue 169 ($5.6M) Expenses 170 ($5.1M) Net assets 128 ($1.9M)
'17'18'19'20'21'22'23'24'25
Revenue (169)Expenses (170)Net assets (128)Peer revenue range

Balance sheet

Total assets and total liabilities at each year end, in dollars. The largest one-year move in total assets was 2020 to 2021, from $2.6M to $3.5M (+36%).

$1.8M
$2.0M
$2.3M
$2.6M
$3.5M
$3.4M
$2.6M
$1.8M
$2.5M
'17'18'19'20'21'22'23'24'25
Total assetsTotal liabilities

How it's funded, over time

Each bar is one year's revenue split into where it came from, and every bar is the same height — these are shares, not amounts, so a year that raised twice as much looks the same size. Hover a bar for the split.

2017
2018
2019
2020
2021
2022
2023
2024
2025
ContributionsProgram revenueInvestmentOther

Government-grant reliance: 2017 11% · 2018 11% · 2019 13% · 2020 9% · 2021 11% · 2022 11% · 2023 12% · 2024 12% · 2025 18%. Grants only. Government contracts and fees sit inside program revenue.

97% of WAIKIKI BUSINESS IMPROVEMENT DISTRICT ASSOCIATION’s revenue is contributions — more reliant on donations than three-quarters of its peers (61% for the typical peer).

This organization
Typical peer · 4,434 orgs

Surplus & reserves

Operating surplus or deficit each year, and months of liquidity in hand. 3 of the last 9 reported years ran a deficit.

$282k
’17
$232k
’18
$264k
’19
$281k
’20
$939k
’21
−$158k
’22
−$843k
’23
−$760k
’24
$465k
’25
4.6
months of
reserve

Leadership and staff

The officers, directors, trustees and key employees listed on each return. Joined and no longer listed compare each filing with the year before, matching people by surname and first initial; a year after a gap, or a roster under three people, has no comparison.

Board chair

Paul Kosasa

Chair

As listed on its FY2025 Form 990.

'17'18'19'20'21'22'23'24'25
Listed273428222828302828
Joined·+8+6+0+10+6+5+5+5
No longer listed·112646375
03Who funds it

Who funds it, year by year

Grant support over time, funder by funder — shade shows the grant size each year.

Funder
'22
total
funders
1

From the IRS filings of WAIKIKI BUSINESS IMPROVEMENT DISTRICT ASSOCIATION’s funders (the co-funder graph). Association, not causation. Trends are read to FY2023, the last fiscal year that has finished arriving. FY2024–FY2026 are still being filed and are shown unshaded; they do not move any figure on this page.

Where its funders are

100% of WAIKIKI BUSINESS IMPROVEMENT DISTRICT ASSOCIATION's grant income comes from Hawaii funders.

HI

Funder states come from each funder’s own filing. Trends are read to FY2023, the last fiscal year that has finished arriving. FY2024–FY2026 are still being filed and are shown unshaded; they do not move any figure on this page.

04Its place in the field

Against its field

WAIKIKI BUSINESS IMPROVEMENT DISTRICT ASSOCIATION runs a healthier operating margin than half of the 2,127 community improvement nonprofits its size.

Operating margin8% · above the median
Months of reserve4.6mo · below the median
Revenue growth (annualized)7% · below the median

this organization peer median middle 50% of peers· 2,127 community improvement nonprofits $1M–$10M, FY2025

Organizations like WAIKIKI BUSINESS IMPROVEMENT DISTRICT ASSOCIATION

Organizations whose mission and program text most resemble this one, by semantic similarity over every organization in the US filings — the closest peers, and often the clearest route to shared or prospective funders.

In Hawaii

Nationally

05Profile & governance

Read directly from this organization’s own Form 990, as neutral context.

Where the money goes

94% of spending goes to programs.

Program 94%Management 6%Fundraising 0%

Governance

21
board members
100%
independent
✓Conflict-of-interest policy✓Whistleblower policy✓Document retention✓Board reviewed the 990✓Audited financials

Public support

100%

Share of support from the public (Schedule A) — the basis for its public-charity status.

Footprint & structure

Files a return copy in 1 state

HI

Screen this organization

A dated, signed PDF of the compliance screen for WAIKIKI BUSINESS IMPROVEMENT DISTRICT ASSOCIATION: IRS status (Business Master File, Publication 78, auto-revocation), the OFAC sanctions lists, the Internal Revenue Bulletin, and California registration, with the Rev. Proc. 2018-32 §8.01 reliance elements stated element by element. Generated from the current files at the moment you download it.

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Screens are triage, not determinations; a source that cannot be read reports not screened, never clear. Screen this nonprofit · How the screen works · on the API as GET /api/screening/{ein}?format=pdf

Questions and answers

Who funds WAIKIKI BUSINESS IMPROVEMENT DISTRICT ASSOCIATION?
WAIKIKI BUSINESS IMPROVEMENT DISTRICT ASSOCIATION (Hawaii) receives grants from 1 organization whose IRS filings report $100,000 to it, the largest being KOSASA FOUNDATION ($100,000). 0 of them have funded it in more than one year.
How many funders does WAIKIKI BUSINESS IMPROVEMENT DISTRICT ASSOCIATION have?
IRS filings report 1 organization giving $100,000 in grants to WAIKIKI BUSINESS IMPROVEMENT DISTRICT ASSOCIATION.
Who is the largest funder of WAIKIKI BUSINESS IMPROVEMENT DISTRICT ASSOCIATION?
KOSASA FOUNDATION is the largest funder on record, with $100,000 in grants. The full list of funders is on this page.
How can an organization like WAIKIKI BUSINESS IMPROVEMENT DISTRICT ASSOCIATION find more funders?
Start with the funders already giving here, then look at the foundations that back similar organizations in Hawaii. The funding by cause and by state pages list the largest funders for a given area and how to approach them.

These figures are read directly from IRS Form 990 / 990-PF e-file XML: this organization’s own return for FY2025 (financials across 2017–2025), and the filings of 1 funders that report grants to it. “On record” means captured in the filings we have parsed — a funder that does not e-file, or whose grant detail is not itemized, will not appear. Filings run roughly 12–24 months behind. Trends on this page end at FY2023, the last fiscal year that has finished arriving; later years are shown and marked, and move no figure. Data on this page was exported October 14, 2026. What this page cannot tell you · view filing