2023-03-16T14:00:46-05:00 2022-12-31 205496781 James P Hasselman CPA LLC PO Box 11149 Honolulu HI 96828 990 2022-01-01 261537168 Hi'ipaka LLC HIIP 8086387766 59-864 Kamehameha Highway Haleiwa HI 96712 Richard Pezzulo Executive Director 8086387766 2023-03-16 1 Richard Pezzulo 999009999 0 James Hasselman P00653759 8087215483 2023-03-09 X 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z Waimea Valley Richard Pezzulo 59-864 Kamehameha Highway Haleiwa HI 96712 11577617 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 80 0 991131 383268 1567760 656875 7512987 8331281 1219 1911 1330560 2093429 10412526 11083496 0 0 0 0 2474117 3050550 0 0 68549 3661641 3870877 6135758 6921427 4276768 4162069 21918499 26440527 647818 1104909 21270681 25335618 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 5510050 9433579 Managed Waimea Valley and the activities and events (hikes, education programs, tours, etc.) held at Waimea Valley. 5510050 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 96 0 1 80 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 192000 0 19151 192000 0 19151 1 0 1 0 Waimea Falls Lifeguard LLC PO Box 855 Haleiwa HI 96712 Lifeguard services 220701 Thomas Naylor LLC 59-329D Ke Nui Road Haleiwa HI 96712 Catering services 133205 Huapala Designs LLC 98-1729D Kaahumanu St Aiea HI 96701 Professional services 115312 3 588694 68181 656875 Admissions and tours 712130 7589547 7589547 Shuttle Service and Other 712130 356138 356138 Parking 812930 213710 213710 Othter income 900099 130781 130781 Plant sales 712130 41105 41105 8331281 1911 1911 1051220 0 1051220 1051220 702948 348272 1536330 494121 1042209 654165 388044 11083496 9433579 991131 1911 211151 190036 21115 2091123 1759583 331540 52716 45480 7235 1 500170 393313 106857 195390 149878 44281 1231 26933 26933 31288 31288 397786 310726 40858 46202 187269 187269 291825 209822 82003 58113 44580 13533 238960 183299 55661 3796 2922 874 239529 215576 23953 340105 306094 34011 Income tax expense 102520 102520 Retail dept expenses 1155842 1155842 Repair and maintenance 279736 279736 Food and Honoraria 199820 175335 24485 317355 277864 39491 6921427 5510050 1342828 68549 1878609 2914461 4468135 4469176 299373 320882 106066 141705 94769 109783 19044473 3504539 15071547 15539934 2402868 0 541718 21918499 26440527 378830 379938 141697 145845 127291 579126 647818 1104909 X 0 0 0 0 21270681 25335618 21270681 25335618 21918499 26440527 4162069 -97132 0 X X 0 0 0 X 179322 489426 349308 1567760 656875 3242691 6628335 7519280 2193729 7857565 9006621 33205530 6807657 8008706 2543037 9425325 9663496 36448221 0 0 0 36448221 5014 5739 68796 423847 704859 1208255 5014 5739 68796 423847 704859 1208255 308715 303432 346812 383268 1342227 7121386 8317877 2611833 10195984 10751623 38998703 0.93460 0.95330 0.03100 0.01460 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 13429733 13429733 4027882 2383137 1644745 1586858 1121402 465456 15539934 Income taxes payable 37408 Deferred lease rent 541718 579126 X 9830522 -97132 -1155842 -1252974 11083496 0 11083496 5765585 0 5765585 1155842 1155842 6921427 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 -1,155,842. Part XII, Line 4b - Other Adjustments: Retail dept expenses 1,155,842. 0 0 0 0 0 0 0 0 0 Richard Pezzulo Executive Director 162000 0 30000 0 0 0 6575 0 12576 0 211151 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