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Nonprofit · EIN 26-1537168

HIIPAKA LLC

Tax-exempt · HALEIWA, HI 96712

Financials

$12.5M$8.9M2023$13.4M$10.5M2024$12.4M$10.7M2025
Revenue Expenses · by fiscal year end
Financials of HIIPAKA LLC by year, from its e-filed returns
Year endedFormRevenueExpensesNet incomeTotal assetsLiabilitiesNet assets
December 31, 2025990$12,384,559$10,685,299$1,699,260$35,734,803$1,709,750$34,025,053
December 31, 2024990$13,422,125$10,453,437$2,968,688$33,060,995$847,499$32,213,496
December 31, 2023990$12,541,129$8,887,406$3,653,723$30,054,801$867,638$29,187,163
Financial details: 990 for the year ended December 31, 2025

Revenue

Contributions, gifts and grants
$640,956
of which government grants
$595,573
Program service revenue
$8,911,025
Investment income
$486,036
Net rental income
$1,307,993
Net gain from sales of assets
$189
Net income from sales of inventory
$1,019,550
Other revenue
$2,346,542

Expenses

Grants and similar amounts paid
$3,590
Compensation of officers, directors and key employees
$657,844
Other salaries and wages
$3,983,050
Salaries, compensation and benefits (total)
$5,934,306
Professional fundraising fees
$0
Legal fees
$19,909
Accounting fees
$83,543
Occupancy
$390,735
Travel
$3,404
Depreciation
$452,417
Program services (functional)
$8,104,332
Management and general (functional)
$2,536,961
Fundraising (functional)
$44,006

Balance sheet and other

Total assets, start of year
$33,060,995
Total assets, end of year
$35,734,803
Total liabilities, end of year
$1,709,750
Net assets, end of year
$34,025,053
Land, buildings and equipment
$18,882,415
Publicly traded securities
$10,300,229
Gross unrelated business income
$812,010
Gross receipts
$14,014,878
Employees
107
Volunteers
0
Year formed
2007
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 December 31, 2025, highest compensation first.

NameTitleHours / weekCompensationOther / benefits
Richard PezzuloExecutive Director
Officer
40$226,945$22,989
Chad MiddletonDirector of Operations
Highest-paid employee
40$148,284$16,006
Wentao HuangDirector of Finance
Highest-paid employee
40$112,933$9,065
Maile FurshpanRetail Manager
Highest-paid employee
40$107,228$14,393
Roberts LeinauManager
Trustee or director, Officer
1$0$0
Greg PiestchManager
Trustee or director, Officer
1$0$0
Leilani KahoanoManager
Trustee or director, Officer
1$0$0
990 for the year ended December 31, 2024: 5 people
NameTitleHours / weekCompensationOther / benefits
Richard PezzuloExecutive Director
Officer
40$222,134$21,566
Chad MiddletonDirector of Operations
Highest-paid employee
40$127,939$15,109
Robert LeinauManager
Trustee or director, Officer
1$0$0
Greg PiestchManager
Trustee or director, Officer
1$0$0
Leilani KahoanoManager
Trustee or director, Officer
1$0$0
990 for the year ended December 31, 2023: 6 people
NameTitleHours / weekCompensationOther / benefits
Richard PezzuloExecutive Director
Officer
40$204,840$19,852
Kimberly AnguianoAsst ED Support Services
Highest-paid employee
40$103,657$12,635
Elizabeth Po'oloaAsst Executive Director
Highest-paid employee
40$104,134$8,532
Robert LeinauManager
Trustee or director, Officer
1$0$0
Greg PiestchManager
Trustee or director, Officer
1$0$0
Leilani KahoanoManager
Trustee or director, Officer
1$0$0

Address and contacts

Address (IRS master file)
59-864 KAMEHAMEHA HWY, HALEIWA, HI 96712-9406
In care of
% HIILEI ALOHA LLC SOLE MBR
Principal officer (990 for 2025)
Richard Pezzulo, 59-864 Kamehameha Highway, Haleiwa, HI 96712
Signed the 990
Richard Pezzulo, Executive Director
Phone
(808) 638-7766
Return prepared by
James P Hasselman CPA LLC

Mission

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.

990 for the year ended December 31, 2025

Program accomplishments

  • Managed Waimea Valley and the activities and events (hikes, education programs, tours, etc.) held at Waimea Valley.
    Expenses $8,104,332 · grants $3,590 · revenue $10,445,557

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 December, so each return is due on the 15th day of the 5th month after that.

Tax yearYear endedDueIRS public records
2025December 31, 2025May 15, 2026990 on file
2024December 31, 2024May 15, 2025990 on file
2023December 31, 2023May 15, 2024990 on file

IRS record

EIN
26-1537168
Tax-exempt status
501(c)(3): Charitable, religious, educational or scientific organization
Foundation status
Publicly supported organization (509(a)(2))
Donations deductible (Pub 78)
Public charity, 50% deduction limit
Exempt since
2012
Accounting year ends
December
Files
Form 990 or 990-EZ
Category (NTEE)
Environment (C34)
Assets (IRS master file)
$35,734,803
Income (IRS master file)
$14,014,878

Filing history

FormYear endedRevenueExpensesAssetsReturn
990December 2025$12,384,559$10,685,299$35,734,803XML
990-TDecember 2025–––IRS
990December 2024$13,422,125$10,453,437$33,060,995XML
990-TDecember 2024–––IRS
990December 2023$12,541,129$8,887,406$30,054,801XML
990-TDecember 2023–––IRS
990December 2022$11,083,496$6,921,427$26,440,527IRS
990-TDecember 2022–––IRS
990December 2021–––IRS
990-TDecember 2021–––IRS
990December 2020–––IRS
990-TDecember 2020–––IRS
990December 2019–––IRS
990December 2018–––IRS
990December 2017–––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 26-1537168).

Questions about HIIPAKA LLC

What is the EIN of HIIPAKA LLC?
The employer identification number (EIN) of HIIPAKA LLC is 26-1537168.
Is HIIPAKA LLC tax-exempt?
Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2012.
Are donations to HIIPAKA LLC tax-deductible?
Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
Which annual return does HIIPAKA LLC 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 HIIPAKA LLC due?
The return for tax year 2026 (the year ending December 31, 2026) is due May 17, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
When did HIIPAKA LLC last file with the IRS?
The latest return in the IRS public files is the 990 for the year ended December 2025.
Who is the principal officer of HIIPAKA LLC?
The 990 for the year ended December 31, 2025 names Richard Pezzulo.
Who are the officers and directors of HIIPAKA LLC?
The 990 for the year ended December 31, 2025 lists 7 people; 4 received compensation from the organization, the highest $226,945 (Richard Pezzulo, Executive Director).
How much revenue does HIIPAKA LLC have?
On its 990 for the year ended December 31, 2025 it reported revenue of $12,384,559, expenses of $10,685,299 and total assets of $35,734,803 at year end.

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