2025-06-19T15:36:40-05:00 2024-12-31 205496781 James P Hasselman CPA LLC PO Box 11149 Honolulu HI 96828 990 2024-01-01 261537168 Hi'ipaka LLC HIIP 8086387766 59-864 Kamehameha Highway Haleiwa HI 96712 Richard Pezzulo Executive Director 8086387766 2025-06-19 1 1 James Hasselman P00653759 8087215483 2025-06-19 X 2024 2025-03-06 01:10:19Z Waimea Valley Richard Pezzulo 59-864 Kamehameha Highway Haleiwa HI 96712 14630384 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 97 0 857947 196340 1430034 826981 8783782 9806593 42818 327028 2284495 2461523 12541129 13422125 21573 7898 0 0 3808250 4356099 0 0 95032 5057583 6089440 8887406 10453437 3653723 2968688 30054801 33060995 867638 847499 29187163 32213496 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 8270241 7898 11410169 Managed Waimea Valley and the activities and events (hikes, education programs, tours, etc.) held at Waimea Valley. 8270241 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 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 144 0 1 97 1 1 1 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 222134 0 21566 Chad Middleton Director of Operations 40.00 X 127939 0 15109 350073 0 36675 2 0 1 0 Rim Architects 55 Merchant St Ste 1400 Honolulu HI 96813 Architectural and planning 399574 Waimea Falls Lifeguard LLC PO Box 855 Haleiwa HI 96712 Lifeguard services 334812 CRS CONSTRUCTION 2045 Lauwiliwili St 1101 Kapolei HI 96707 Construction 219667 Imua Landscape Co 1272 Waihona st 96 Unit 12 Pearl City HI 96782 Construction and landscaping 216045 Allied Machinery 94-168 Leoole St Waipahu HI 96797 Construction and rental 183880 7 763128 63853 826981 Admissions and tours 712130 9054569 9054569 Shuttle Service and Other 712130 409081 409081 Othter income 900099 196543 196543 Parking 812930 113453 113453 Plant sales 712130 32947 32947 9806593 326255 326255 1289858 0 1289858 1289858 1026473 263385 725000 724227 773 773 773 1655697 484032 1171665 723503 448162 13422125 11410169 857947 327028 X 7898 7898 243700 219330 24370 3103864 2468569 635295 64612 53057 11555 668446 504000 164446 275477 203354 70386 1737 27003 27003 35116 35116 1158968 943153 146890 68925 277078 277078 393056 261729 131327 69723 51472 18251 301807 222792 79015 1078 796 282 330160 297144 33016 471780 424602 47178 Income tax expense 52789 52789 Retail dept expenses 1576761 1576761 Repair and maintenance 475655 475655 Food and Honoraria 405486 382245 23241 512980 397014 115966 10453437 8270241 2088164 95032 3690904 3004215 3471580 2157914 294688 823865 123852 132139 145072 90708 20857144 3966079 16340915 16891065 5597895 9794543 389895 166546 30054801 33060995 418998 602310 90296 78643 358344 166546 867638 847499 X 0 0 0 0 29187163 32213496 29187163 32213496 30054801 33060995 2968688 57645 0 X X 0 1 X 1 0 X 349308 1567760 656875 1430034 826981 4830958 2193729 7857565 9006621 9485448 10647485 39190848 2543037 9425325 9663496 10915482 11474466 44021806 0 0 0 44021806 68796 423847 704859 927303 1353501 3478306 68796 423847 704859 927303 1353501 3478306 346812 383268 246829 197339 1174248 2611833 10195984 10751623 12089614 13025306 48674360 0.90440 0.92240 0.07150 0.04850 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 13429733 13429733 5248199 2769570 2478629 2015648 1196509 819139 163564 163564 16891065 Deferred lease rent 166546 166546 X 11903009 57645 -1576761 -1519116 13422125 0 13422125 8876676 0 8876676 1576761 1576761 10453437 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 -1,576,761. Part XII, Line 4b - Other Adjustments: Retail dept expenses 1,576,761. 0 0 0 0 0 0 0 0 0 Richard Pezzulo Executive Director 222134 0 0 0 0 0 7262 0 14304 0 243700 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 IX, line 11g Lifeguard : Program service expenses 334,652. Management and general expenses 0. Fundraising expenses 0. Total expenses 334,652. Professional Services : Program service expenses 608,501. Management and general expenses 146,890. Fundraising expenses 0. Total expenses 755,391. Grant writing : Program service expenses 0. Management and general expenses 0. Fundraising expenses 68,925. Total expenses 68,925. 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