2026-05-22T20:55:53-05:00 2025-12-31 205496781 James P Hasselman CPA LLC 2101 Nuuanu Ave 505 Honolulu HI 96817 990 2025-01-01 261537168 Hi'ipaka LLC HIIP 8086387766 59-864 Kamehameha Highway Haleiwa HI 96712 Richard Pezzulo Executive Director 8086387766 2026-05-22 1 James Hasselman P00653759 8087215483 2026-05-22 X 2025 2025-03-06 01:10:19Z Waimea Valley Richard Pezzulo 59-864 Kamehameha Highway Haleiwa HI 96712 14014878 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 3 107 0 812010 123343 826981 640956 9806593 8911025 327028 486036 2461523 2346542 13422125 12384559 7898 3590 0 0 4356099 5934306 0 0 44006 6089440 4747403 10453437 10685299 2968688 1699260 33060995 35734803 847499 1709750 32213496 34025053 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 8104332 3590 10445557 Managed Waimea Valley and the activities and events (hikes, education programs, tours, etc.) held at Waimea Valley. 8104332 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 94 0 1 107 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 Roberts 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 226945 0 22989 Chad Middleton Director of Operations 40.00 X 148284 0 16006 Wentao Huang Director of Finance 40.00 X 112933 0 9065 Maile Furshpan Retail Manager 40.00 X 107228 0 14393 595390 0 62453 4 0 1 0 Seal Pro's Hawaii 1019 Waimanu Street Honolulu HI 96814 Paving contractor 428348 Waimea Falls Lifeguard LLC PO Box 855 Haleiwa HI 96712 Lifeguard services 313165 721 LLC PO Box 894660 Mililani HI 96789 Marketing consulting 116571 Allied Machinery 94-168 Leoole St Waipahu HI 96797 Construction and rental 106558 Nella Media Group 41 N Hotel St Honolulu HI 96817 Media and content 106204 5 595573 45383 640956 Admissions and tours 712130 8192646 8192646 Shuttle Service and Other 712130 369580 369580 Other income 900099 167020 167020 Parking 812930 153615 153615 Plant sales 712130 28164 28164 8911025 485847 485847 1307993 0 1307993 1307993 1049689 258304 1123410 1123221 189 189 189 1526648 507098 1019550 647623 371927 18999 18999 18999 12384559 10445557 812010 486036 3590 3590 657844 121621 511229 24994 3983050 3295214 687836 71462 62649 8813 847852 648012 199840 374098 276278 96046 1774 19909 19909 83543 83543 892860 819836 55786 17238 415601 415601 416346 279850 136496 118134 81065 37069 390735 279586 111149 3404 2323 1081 452417 411699 40718 350507 318961 31546 Income tax expense 32610 32610 Repair and maintenance 502927 502927 Supplies 471788 463927 7861 Food and Honoraria 401855 401855 194767 134939 59828 10685299 8104332 2536961 44006 3004215 692055 2157914 4250561 810020 558231 132139 0 90708 78356 23300912 4418497 16891065 18882415 9794543 10300229 180391 972956 33060995 35734803 602310 654030 78643 99921 166546 955799 847499 1709750 X 0 0 0 0 32213496 34025053 32213496 34025053 33060995 35734803 1699260 112297 0 X X 0 1 X 1 0 X 1567760 656875 1430034 826981 640956 5122606 7857565 9006621 9485448 10647485 9654692 46651811 9425325 9663496 10915482 11474466 10295648 51774417 0 0 0 51774417 423847 704859 927303 1353501 1648022 5057532 423847 704859 927303 1353501 1648022 5057532 346812 383268 246829 197339 334567 1508815 10195984 10751623 12089614 13025306 12278237 58340764 0.88740 0.90440 0.08670 0.07150 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 14403792 14403792 6026956 3036609 2990347 2261055 1381888 879167 609109 609109 18882415 Deferred lease rent 955799 955799 X 10652838 112297 -1844018 -1731721 12384559 0 12384559 8841281 0 8841281 1844018 1844018 10685299 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 -1,844,018. Part XII, Line 4b - Other Adjustments: Retail dept expenses 1,844,018. 0 0 0 0 0 0 0 0 0 Richard Pezzulo Executive Director 226945 0 0 0 0 0 7641 0 15348 0 249934 0 0 0 Chad Middleton Director of Operations 148284 0 0 0 0 0 5815 0 10191 0 164290 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