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Nonprofiteer
← HIIPAKA LLC

Form 990 for tax year 2022

Filed by HIIPAKA LLC.

Totals

Total revenue
$11,083,496
Total expenses
$6,921,427
Contributions and grants received
$656,875
Grants paid
$0
Program service revenue
$8,331,281
Investment income
$1,911
Other revenue
$2,093,429
Total assets, end of year
$26,440,527
Total liabilities, end of year
$1,104,909
Net assets or fund balances, end of year
$25,335,618
Program services expenses (Part IX)
$5,510,050
Management and general expenses
$1,342,828
Fundraising expenses
$68,549
Program service expenses (Part III)
$5,510,050

Program services were 79.6% of total expenses calculated — Part IX's program-services column over total expenses, both as filed.

Line items

Every line the filer filed in Parts VIII, IX and X, as filed and in filed order. Blank columns are left out, and the lines are not forced to add up to the totals above.

Revenue

Part VIII, the statement of revenue.

  • 1e · Government grants (contributions)

    $588,694

  • 1f · All other contributions, gifts and grants

    $68,181

  • 2a · Program service revenue: Admissions and tours

    total $7,589,547 · related or exempt $7,589,547

  • 2b · Program service revenue: Shuttle Service and Other

    total $356,138 · related or exempt $356,138

  • 2c · Program service revenue: Parking

    total $213,710 · unrelated business $213,710

  • 2d · Program service revenue: Othter income

    total $130,781 · related or exempt $130,781

  • 2e · Program service revenue: Plant sales

    total $41,105 · unrelated business $41,105

  • 3 · Investment income

    total $1,911 · excluded $1,911

  • 6a · Gross rents

    real property $1,051,220

  • 6b · Less rental expenses

    real property $0

  • 6c · Rental income or loss

    real property $1,051,220

  • 6d · Net rental income or loss

    total $1,051,220 · related or exempt $702,948 · unrelated business $348,272

  • 10a · Gross sales of inventory

    $1,536,330

  • 10b · Cost of goods sold

    $494,121

  • 10c · Net income from sales of inventory

    total $1,042,209 · related or exempt $654,165 · unrelated business $388,044

Functional expenses

Part IX, the statement of functional expenses.

  • 5 · Compensation of officers, directors and key employees

    total $211,151 · management and general $190,036 · fundraising $21,115

  • 7 · Other salaries and wages

    total $2,091,123 · program services $1,759,583 · management and general $331,540

  • 8 · Pension plan contributions

    total $52,716 · program services $45,480 · management and general $7,235 · fundraising $1

  • 9 · Other employee benefits

    total $500,170 · program services $393,313 · management and general $106,857

  • 10 · Payroll taxes

    total $195,390 · program services $149,878 · management and general $44,281 · fundraising $1,231

  • 11b · Fees: legal

    total $26,933 · management and general $26,933

  • 11c · Fees: accounting

    total $31,288 · management and general $31,288

  • 11g · Fees: other

    total $397,786 · program services $310,726 · management and general $40,858 · fundraising $46,202

  • 12 · Advertising and promotion

    total $187,269 · management and general $187,269

  • 13 · Office expenses

    total $291,825 · program services $209,822 · management and general $82,003

  • 14 · Information technology

    total $58,113 · program services $44,580 · management and general $13,533

  • 16 · Occupancy

    total $238,960 · program services $183,299 · management and general $55,661

  • 17 · Travel

    total $3,796 · program services $2,922 · management and general $874

  • 22 · Depreciation, depletion and amortization

    total $239,529 · program services $215,576 · management and general $23,953

  • 23 · Insurance

    total $340,105 · program services $306,094 · management and general $34,011

  • 24a · Other expenses: Income tax expense

    total $102,520 · management and general $102,520

  • 24b · Other expenses: Retail dept expenses

    total $1,155,842 · program services $1,155,842

  • 24c · Other expenses: Repair and maintenance

    total $279,736 · program services $279,736

  • 24d · Other expenses: Food and Honoraria

    total $199,820 · program services $175,335 · management and general $24,485

  • 24e · All other expenses

    total $317,355 · program services $277,864 · management and general $39,491

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $1,878,609 · end of year $2,914,461

  • 2 · Savings and temporary cash investments

    beginning of year $4,468,135 · end of year $4,469,176

  • 4 · Accounts receivable

    beginning of year $299,373 · end of year $320,882

  • 8 · Inventories for sale or use

    beginning of year $106,066 · end of year $141,705

  • 9 · Prepaid expenses and deferred charges

    beginning of year $94,769 · end of year $109,783

  • 10a · Land, buildings and equipment: cost or other basis

    $19,044,473

  • 10b · Land, buildings and equipment: accumulated depreciation

    $3,504,539

  • 10c · Land, buildings and equipment, net

    beginning of year $15,071,547 · end of year $15,539,934

  • 11 · Investments: publicly traded securities

    end of year $2,402,868

  • 15 · Other assets

    beginning of year $0 · end of year $541,718

  • 17 · Accounts payable and accrued expenses

    beginning of year $378,830 · end of year $379,938

  • 19 · Deferred revenue

    beginning of year $141,697 · end of year $145,845

  • 25 · Other liabilities

    beginning of year $127,291 · end of year $579,126

  • 29 · Capital stock, trust principal or current funds

    beginning of year $0 · end of year $0

  • 30 · Paid-in or capital surplus, or land, building or equipment fund

    beginning of year $0 · end of year $0

  • 31 · Retained earnings, endowment or other funds

    beginning of year $21,270,681 · end of year $25,335,618

Mission and programs · 2022

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.

Activities or mission (Part I)

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.

  • Managed Waimea Valley and the activities and events (hikes, education programs, tours, etc.) held at Waimea Valley.

    Expenses $5,510,050 · Revenue $9,433,579

As filed on the 2022 return.

Listed in Part VII

  • Robert Leinau

    Manager

    Total calculated
    $0
    Hours/week
    1

  • Greg Piestch

    Manager

    Total calculated
    $0
    Hours/week
    1

  • Leilani Kahoano

    Manager

    Total calculated
    $0
    Hours/week
    1

  • Richard Pezzulo

    Executive Director

    Total calculated
    $211,151
    From this org
    $192,000
    From related orgs
    $0
    Other
    $19,151
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $162,000
    Bonus
    $30,000
    Other
    $0
    Deferred
    $6,575
    Nontaxable benefits
    $12,576
    Filer's total
    $211,151

Compensation is as filed in Part VII: reportable pay from this organization and from related organizations, other compensation, and hours per week. The total, marked calculated, is our sum of the three dollar columns, with a blank column counted as $0; the form itself has no total. On a Form 990-EZ the columns are Part IV's instead, and on a Form 990-PF Part VIII's — compensation, contributions to benefit plans, and expense account — and the total sums those. A Schedule J breakdown is as filed: base pay, bonus, other, deferred compensation and nontaxable benefits from this organization, with any from related organizations beside each, and the filer's own total. It is shown with the Part VII listing of the same name on the same return. The form gives no key between the two, so that pairing is ours, and is marked matched by us.

Schedule J

Answered yes

None.

Answered no

  • 4a · Severance or change-of-control payment
  • 4b · Supplemental nonqualified retirement plan
  • 4c · Equity-based compensation arrangement
  • 5a · Pay contingent on this organization's revenues
  • 5b · Pay contingent on a related organization's revenues
  • 6a · Pay contingent on this organization's net earnings
  • 6b · Pay contingent on a related organization's net earnings
  • 7 · Other non-fixed payments
  • 8 · Paid under the initial-contract exception

Part I's answers as filed. A line not listed was left unanswered; on lines 1a and 3 that means the box was not checked.

Grants on this return

No itemized grants to organizations on this return.

Related organizations on this return

Schedule R Part II: tax-exempt organizations related to the filer by control. It does not record shared board members or money.

  • Hi'ilei Aloha LLC

    501(c)(3) · Inactive · HI

    Directly controlled by Office of Hawaiian Affairs

  • 501(c)(3)

  • 501(c)(3)

  • Office of Hawaiian Affairs

    Quasi-governmental o · Advocacy and programs for the benefit of Native Hawaiians · HI

Provenance

Return type
form_990
Tax year
2022
Filed
16 March 2023
IRS schema version
2022v4.1
Source object
202330759349300828

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