2024-06-27T13:30:06-05:00 2023-12-31 205496781 James P Hasselman CPA LLC PO Box 11149 Honolulu HI 96828 990 2023-01-01 261537168 Hi'ipaka LLC HIIP 8086387766 59-864 Kamehameha Highway Haleiwa HI 96712 Richard Pezzulo Executive Director 8086387766 2024-06-27 1 Richard Pezzulo 999009999 0 James Hasselman P00653759 8087215483 2024-06-27 X 2 AAL1 IAL1 2023 2023-04-26 12:10:37Z Waimea Valley Richard Pezzulo 59-864 Kamehameha Highway Haleiwa HI 96712 13116625 0 X waimeavalley.net X 2007 HI See Schedule O for mission statement.The Company's purpose is to preserve and perpetuate the human, cultural and natural resources of Waimea Valley, Oahu for future generations through education and stewardship. 3 3 104 0 918993 246829 656875 1430034 8331281 8783782 1911 42818 2093429 2284495 11083496 12541129 0 21573 0 0 3050550 3808250 0 0 58528 3870877 5057583 6921427 8887406 4162069 3653723 26440527 30054801 1104909 867638 25335618 29187163 The Company's mission is to preserve and perpetuate the human, cultural and natural resources of Waimea Valley, Oahu for future generations through education and stewardship. 0 0 7027357 21573 10192493 Managed Waimea Valley and the activities and events (hikes, education programs, tours, etc.) held at Waimea Valley. 7027357 1 1 0 0 0 0 0 0 0 0 1 0 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 1 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 125 0 1 104 1 1 1 0 0 0 0 0 0 0 0 0 0 0 X 3 3 0 0 0 0 1 1 1 1 0 0 0 1 1 1 1 1 1 0 0 0 HI X The Organization 8086387766 59-864 Kamehameha Highway Haleiwa HI 96712 Robert Leinau Manager 1.00 X X 0 0 0 Greg Piestch Manager 1.00 X X 0 0 0 Leilani Kahoano Manager 1.00 X X 0 0 0 Richard Pezzulo Executive Director 40.00 X 204840 0 19852 Kimberly Anguiano Asst ED Support Services 40.00 X 103657 0 12635 Elizabeth Po'oloa Asst Executive Director 40.00 X 104134 0 8532 412631 0 41019 3 0 1 0 Waimea Falls Lifeguard LLC PO Box 855 Haleiwa HI 96712 Lifeguard services 273393 CRS CONSTRUCTION 2045 Lauwiliwili St 1101 Kapolei HI 96707 Construction 188482 Waimea Solar 1164 Bishop St Ste 1006 Honolulu HI 96813 Solar installation 175000 Huapala Designs LLC 98-1729D Kaahumanu St Aiea HI 96701 Professional services 160920 ALAKA'I SERVICES AND ROOFING INC 45-274 Mokulele Pl Kaneohe HI 96744 Construction 154895 5 887372 542662 1430034 Admissions and tours 712130 8095678 8095678 Shuttle Service and Other 712130 434346 434346 Parking 812930 197115 197115 Plant sales 712130 34483 34483 Other income 900099 22160 22160 8783782 2404 2404 1223577 0 1223577 1223577 927694 295883 59484 73268 62279 30059 -2795 43209 40414 43209 -2795 1544076 483158 1060918 669406 391512 12541129 10192493 918993 -391 21573 21573 224692 202223 22469 2666019 2123937 542082 66608 54081 12527 573352 431242 142110 277579 204171 72061 1347 17339 17339 33408 33408 761323 633311 93300 34712 235108 235108 353620 235729 117891 101181 74427 26754 349759 257263 92496 4968 3654 1314 272627 245364 27263 447168 402451 44717 Income tax expense 69827 69827 Retail dept expenses 1156962 1156962 Repair and maintenance 579769 579769 Food and Honoraria 305389 288589 16800 369135 314834 54301 8887406 7027357 1801521 58528 2914461 3690904 4469176 3471580 320882 294688 141705 123852 109783 145072 19940151 3599236 15539934 16340915 2402868 5597895 541718 389895 26440527 30054801 379938 418998 145845 90296 579126 358344 1104909 867638 X 0 0 0 0 25335618 29187163 25335618 29187163 26440527 30054801 3653723 197822 0 X X 0 1 X 1 0 X 489426 349308 1567760 656875 1430034 4493403 7519280 2193729 7857565 9006621 9485448 36062643 8008706 2543037 9425325 9663496 10915482 40556046 0 0 0 40556046 5739 68796 423847 704859 927303 2130544 5739 68796 423847 704859 927303 2130544 303432 346812 383268 246829 1280341 8317877 2611833 10195984 10751623 12089614 43966931 0.92240 0.93460 0.04850 0.03100 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 13429733 13429733 4512519 2560512 1952007 1742356 1038724 703632 255543 255543 16340915 Deferred lease rent 358344 358344 X 11581989 197822 -1156962 -959140 12541129 0 12541129 7730444 0 7730444 1156962 1156962 8887406 Part X, Line 2: The Company adheres to generally accepted accounting principles (GAAP) pertaining to uncertain tax positions. Those principles call for uncertain tax positions to be recognized in the financial statements only if those positions are more likely than not to be sustained upon regulatory examination. Management is not aware of any uncertain tax positions taken on previously filed tax returns. Such tax returns are generally open for examination by the IRS until the statute of limitations (three years) expires. Part XI, Line 2d - Other Adjustments: Retail dept expenses -1,156,962. Part XII, Line 4b - Other Adjustments: Retail dept expenses 1,156,962. 0 Hawaii Community Foundation 827 Fort Street Mall Honolulu HI 96813 501(c)(3) 21573 0 Cash Assist Maui fire victims. 1 0 0 0 0 0 0 0 0 0 0 Richard Pezzulo Executive Director 204840 0 0 0 0 0 6916 0 12936 0 224692 0 0 0 Form 990, Part VI, Section A, line 6 The organization is a Manager-Managed LLC and has one member, Hi'ilei Aloha LLC. Form 990, Part VI, Section A, line 7a The Office of Hawaiian Affairs (OHA) has the power to elect or appoint the Managers of the organization. Form 990, Part VI, Section A, line 7b Pursuant to the Operating Agreement, Member approval is required for certain major transactions,including authorizing new members, certain sale or lease transactions, Manager compensation, changes to Managers, amendments to organization documents, and dissolution of the organization. Form 990, Part VI, Section A, line 8b There are no sub-committees of the governing body. Form 990, Part VI, Section B, line 11b The form 990 was provided to the organization's Managers for their review prior to filing. Form 990, Part VI, Section B, line 12c Managers and employees are covered under the policy. Under the policy, when a covered person becomes aware of a proposed covered transaction, he or she is obligated to disclose the transaction in detail. The disinterested managers may consult with legal counsel and then determine whether the transaction is fair, reasonable and in the organization's best interest. If the transaction is not in conformity with the above standards, the organization will refrain from entering into the transaction. Form 990, Part VI, Section C, line 19 The organization makes its governing documents, conflict of interest policy and financial statements available to the public upon request. Form 990, Part XII, line 2c The process for auditor selection and reviewing the audited financial statements by the governing board has not changed from the prior year. Hi'ilei Aloha LLC 59-864 Kamehameha Highway Haleiwa HI 96712 261210564 Inactive HI 501(c)(3) Public charity Office of Hawaiian Affairs 0 501(c)(3) 0 501(c)(3) 0 Office of Hawaiian Affairs 560 N Nimitz Hwy 200 Honolulu HI 96817 Advocacy and programs for the benefit of Native Hawaiians HI Quasi-governmental o N/A 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0