Civic Intelligence

Hi'Ipaka LLC

990 • Fiscal year 2019 • EIN 26-1537168

Jan 01, 2019 to Dec 31, 2019 • Filed on Jun 16, 2020

Organization Profilewaimeavalley.net
59-864 Kamehameha HighwayHaleiwa, HI 96712

(808) 638-7766

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

21st percentile

0.03x

Higher debt load relative to assets than 21% of similar nonprofits.

2019 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2019

Liabilities / Revenue

21st percentile

0.06x

Higher debt load relative to revenue than 21% of similar nonprofits.

2019 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2019

Net Margin

70th percentile

12%

Higher net margin than 70% of similar nonprofits.

2019 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2019

Top Officer Pay

48th percentile

$169,076

Higher top officer pay than 48% of similar nonprofits.

Top officer pay equals 2.1% of source-year revenue.

2019 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2019

Asset Growth

56th percentile

5.4%

Faster asset growth than 56% of similar nonprofits.

2019 filings • 501(c)3 • $10M-$25M nonprofits • Annualized from 2018 to 2019

Revenue Growth

76th percentile

16%

Faster revenue growth than 76% of similar nonprofits.

2019 filings • 501(c)3 • $10M-$25M nonprofits • Annualized from 2018 to 2019

Balance Sheet
Liabilities / Assets21st percentile

Assets

Up

$19,842,305

Up $1,010,665 (+5.4%) from 2018

Net Assets

Up

$19,315,319

Up $946,739 (+5.2%) from 2018

Liabilities

Up

$526,986

Up $63,926 (+14%) from 2018

Revenue And Expenses
Liabilities / Revenue21st percentileNet Margin70th percentile

Revenue

Up

$8,217,321

Up $1,161,362 (+16%) from 2018

Expenses

Up

$7,270,582

Up $737,534 (+11%) from 2018

Net Income

Up

$946,739

Up $423,828 (+81%) from 2018

Historical Trend

Balance Sheet Trend

Asset Growth56th percentile

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$40M$30M$20M$10M$0Assets 2011: $14,869,797Liabilities 2011: $231,968Net Assets 2011: $14,637,8292011Assets 2013: $16,247,992Liabilities 2013: $301,711Net Assets 2013: $15,946,2812013Assets 2014: $16,749,939Liabilities 2014: $391,983Net Assets 2014: $16,357,9562014Assets 2015: $17,104,254Liabilities 2015: $387,260Net Assets 2015: $16,716,9942015Assets 2017: $18,256,465Liabilities 2017: $410,796Net Assets 2017: $17,845,6692017Assets 2018: $18,831,640Liabilities 2018: $463,060Net Assets 2018: $18,368,5802018Assets 2019: $19,842,305Liabilities 2019: $526,986Net Assets 2019: $19,315,3192019Assets 2020: $18,040,743Liabilities 2020: $1,046,830Net Assets 2020: $16,993,9132020Assets 2024: $33,060,995Liabilities 2024: $847,499Net Assets 2024: $32,213,4962024

Highlighted filing

2019

Assets$19,842,305
Liabilities$526,986
Net Assets$19,315,319
Open 2019 Filing

Operations Trend

Revenue Growth76th percentile

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$15M$10M$5.0M$0-$5.0MExpenses 2011: $3,264,9792011Revenue 2013: $4,435,089Expenses 2013: $3,734,952Net Income 2013: $700,1372013Revenue 2014: $5,276,821Expenses 2014: $4,865,146Net Income 2014: $411,6752014Revenue 2015: $5,963,441Expenses 2015: $5,604,403Net Income 2015: $359,0382015Revenue 2017: $6,651,052Expenses 2017: $6,005,131Net Income 2017: $645,9212017Revenue 2018: $7,055,959Expenses 2018: $6,533,048Net Income 2018: $522,9112018Revenue 2019: $8,217,321Expenses 2019: $7,270,582Net Income 2019: $946,7392019Revenue 2020: $2,774,686Expenses 2020: $5,096,092Net Income 2020: -$2,321,4062020Revenue 2024: $13,422,125Expenses 2024: $10,453,437Net Income 2024: $2,968,6882024

Highlighted filing

2019

Revenue$8,217,321
Expenses$7,270,582
Net Income$946,739
Open 2019 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2019 to Dec 31, 2019
Signed
Jun 16, 2020
Return Version
2019v5.1
Gross Receipts
$9,182,676
Mission and Program Overview

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.

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.

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$18,368,580$19,315,319▲ $946,739
Land, Buildings, and Equipment, Net$15,150,686$15,416,052▲ $265,366
Savings and Temporary Cash Investments$2,008,072$3,013,811▲ $1,005,739
Cash and Non-Interest-Bearing Accounts$1,060,086$885,385▼ $174,701
Accounts Receivable$298,630$261,026▼ $37,604
Inventories for Sale or Use$132,425$142,052▲ $9,627
Prepaid Expenses and Deferred Charges$181,741$123,979▼ $57,762
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Cap Stk Tr Prin Current Funds$0$0→ $0
Total Assets$18,831,640$19,842,305▲ $1,010,665
Liabilities
Accounts Payable and Accrued Expenses$375,871$352,911▼ $22,960
Deferred Revenue$87,189$101,493▲ $14,304
Other Liabilities$0$72,582▲ $72,582
Total Liabilities$463,060$526,986▲ $63,926
Net Assets / Fund Balance
Total Net Assets Fund Balance$18,368,580$19,315,319▲ $946,739
Total Liabilities and Net Assets / Fund Balance$18,831,640$19,842,305▲ $1,010,665

Asset Categories

AssetBook ValueDepreciationBasis
Land$13,429,733-$13,429,733
Buildings$1,536,913$1,859,659$3,396,572
Equipment$346,260$902,247$1,248,507
Other Land Buildings$103,146-$103,146
Compensation and Service Providers
Top Officer Pay48th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Richard PezzuloExecutive DirectorFT$152,200$16,876$169,076
Sylvia HusseyManager--$148,873$148,873
Kamana'opono M Crabbe PhDManager, partial year--$95,330$95,330
Lisa Watkins-VictorinoManager--$72,982$72,982
Gloria LiManager--$53,730$53,730
David LaehaManager, partial year--$36,281$36,281

Highest Paid Contractors

ContractorServicesLocationCompensation
Waimea Falls Lifeguard LLCLifeguard servicesPO Box 855, Haleiwa, HI 96712$217,350
Crs ConstructionConstruction91-1023 Holunape Street, Kapolei, HI 96707$132,224
Pacific Current Industries LLCConsultingPO Box 881, Kaneohe, HI 96744$111,905
Aecom Technical ServicesEngineering1001 Bishop Street, Honolulu, HI 96813$103,146
Revenue and Support

Revenue Composition

Contributions and Grants
$489,426
Program Service Revenue
$5,941,006
Investment Income
$5,739
Other Revenue
$1,781,150
All Other Contributions
$56,153
Change in Net Assets
$946,739

Audited Revenue Reconciliation

Revenue per Audited Statements
$8,217,321
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$-1,564,499
Total Revenue per Audited Statements
$6,652,822
Total Revenue per Form 990
$8,217,321
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$4,593,867
Salaries, Compensation, and Employee Benefits$2,676,715
Total Fundraising Expense$18,191
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$1,551,154$372,742-$1,923,896
Advertising-$424,684-$424,684
Insurance$359,491$39,943-$399,434
Other Employee Benefits$273,656$83,743-$357,399
Depreciation Depletion$273,626$30,403-$304,029
Fees for Services Other$246,945$39,037-$285,982
All Other Expenses$232,840$9,445-$242,285
Payroll Taxes$134,277$45,243$1,283$180,803
Occupancy$130,488$45,212-$175,700
Office Expenses$95,360$76,353-$171,713
Current Officers, Directors, Trustees, and Key Employees-$152,168$16,908$169,076
Other Expenses$119,018$46,642-$165,660
Information Technology$57,917$20,063-$77,980
Fees for Services Legal-$62,604-$62,604
Pension Plan Contributions$38,129$7,412-$45,541
Fees for Services Accounting-$35,733-$35,733
Travel$1,401$486-$1,887
Total Functional Expenses$5,609,480$1,642,911$18,191$7,270,582

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$7,270,582
Expenses per Audited Statements$5,706,083
Total Expenses per Audited Statements$5,706,083
Expenses Not Reported on Financial Statements$1,564,499
Other Expense Adjustments$1,564,499
Expenses Not Reported on Form 990$0
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Income taxes payable$72,582
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
Yes
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, line 2

“The Managers of the organization are officers of the Office of Hawaiian Affairs (OHA). OHA is the member of the organization's member (Hi'ilei Aloha LLC).”

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 Managers of the LLC shall be the Chief Executive Officer, the Chief Financial Officer, and the Chief Operating Officer of OHA.”

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 is 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 B, line 15A

“The chief management official of the organization is compensated by a related organization, Office of Hawaiian Affairs (OHA). OHA's compensation practices for the chief management official include a written employment contract, use of statutory compensation information and approval by its board of trustees.”

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.”

Filing and Contact Details

Filer

Filer Name
Hi'ipaka LLC
EIN
26-1537168
Phone
8086387766
Address
59-864 Kamehameha Highway, Haleiwa, HI 96712
Doing Business As
Waimea Valley

Signing Officer

Name
Richard Pezzulo
Title
Executive Director
Phone
8086387766
Signed
2020-06-16
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Richard Pezzulo
Formed
2007
Legal Domicile
Hi
Voting Board Members
3
Independent Board Members
0
Employees
107
Volunteers
0

Preparer

Firm
James P Hasselman CPA LLC
Address
PO Box 11149, Honolulu, HI 96828
Preparer
James Hasselman
Phone
8087215483
Supplemental Narrative

Additional Explanations

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.”

Financial Statement Notes

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 -1,564,499.”

Part XII, Line 4B - Other Adjustments:

“Retail dept expenses 1,564,499.”

Raw XML AppendixShowing 400 of 635 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

Path#Value
IRS990/AccountantCompileOrReviewInd00
IRS990/AccountsPayableAccrExpnssGrp/BOYAmt0375871
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt0352911
IRS990/AccountsReceivableGrp/BOYAmt0298630
IRS990/AccountsReceivableGrp/EOYAmt0261026
IRS990/ActivitiesConductedPrtshpInd00
IRS990/ActivityOrMissionDesc0See 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.
IRS990/AdvertisingGrp/ManagementAndGeneralAmt0424684
IRS990/AdvertisingGrp/TotalAmt0424684
IRS990/AllOtherContributionsAmt056153
IRS990/AllOtherExpensesGrp/ManagementAndGeneralAmt09445
IRS990/AllOtherExpensesGrp/ProgramServicesAmt0232840
IRS990/AllOtherExpensesGrp/TotalAmt0242285
IRS990/AnnualDisclosureCoveredPrsnInd01
IRS990/AuditCommitteeInd01
IRS990/BackupWthldComplianceInd01
IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt0The Organization
IRS990/BooksInCareOfDetail/PhoneNum08086387766
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt059-864 Kamehameha Highway
IRS990/BooksInCareOfDetail/USAddress/CityNm0Haleiwa
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0HI
IRS990/BooksInCareOfDetail/USAddress/ZIPCd096712
IRS990/BusinessRlnWith35CtrlEntInd00
IRS990/BusinessRlnWithFamMemInd00
IRS990/BusinessRlnWithOrgMemInd00
IRS990/CapStkTrPrinCurrentFundsGrp/BOYAmt00
IRS990/CapStkTrPrinCurrentFundsGrp/EOYAmt00
IRS990/CashNonInterestBearingGrp/BOYAmt01060086
IRS990/CashNonInterestBearingGrp/EOYAmt0885385
IRS990/ChangeToOrgDocumentsInd00
IRS990/CntrctRcvdGreaterThan100KCnt04
IRS990/CollectionsOfArtInd00
IRS990/CompCurrentOfcrDirectorsGrp/FundraisingAmt016908
IRS990/CompCurrentOfcrDirectorsGrp/ManagementAndGeneralAmt0152168
IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt0169076
IRS990/CompensationFromOtherSrcsInd00
IRS990/CompensationProcessCEOInd01
IRS990/CompensationProcessOtherInd00
IRS990/ConflictOfInterestPolicyInd01
IRS990/ConservationEasementsInd00
IRS990/ConsolidatedAuditFinclStmtInd01
IRS990/ContractorCompensationGrp/CompensationAmt0217350
IRS990/ContractorCompensationGrp/CompensationAmt1132224
IRS990/ContractorCompensationGrp/CompensationAmt2111905
IRS990/ContractorCompensationGrp/CompensationAmt3103146
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/AddressLine1Txt0PO Box 855
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/AddressLine1Txt191-1023 Holunape Street
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/AddressLine1Txt2PO Box 881
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/AddressLine1Txt31001 Bishop Street
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/CityNm0Haleiwa
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/CityNm1Kapolei
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/CityNm2Kaneohe
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/CityNm3Honolulu
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/StateAbbreviationCd0HI
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/StateAbbreviationCd1HI
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/StateAbbreviationCd2HI
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/StateAbbreviationCd3HI
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/ZIPCd096712
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/ZIPCd196707
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/ZIPCd296744
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/ZIPCd396813
IRS990/ContractorCompensationGrp/ContractorName/BusinessName/BusinessNameLine1Txt0Waimea Falls Lifeguard LLC
IRS990/ContractorCompensationGrp/ContractorName/BusinessName/BusinessNameLine1Txt1CRS CONSTRUCTION
IRS990/ContractorCompensationGrp/ContractorName/BusinessName/BusinessNameLine1Txt2Pacific Current Industries LLC
IRS990/ContractorCompensationGrp/ContractorName/BusinessName/BusinessNameLine1Txt3Aecom Technical Services
IRS990/ContractorCompensationGrp/ServicesDesc0Lifeguard services
IRS990/ContractorCompensationGrp/ServicesDesc1Construction
IRS990/ContractorCompensationGrp/ServicesDesc2Consulting
IRS990/ContractorCompensationGrp/ServicesDesc3Engineering
IRS990/CostOfGoodsSoldAmt0787566
IRS990/CreditCounselingInd00
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt0489426
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt05739
IRS990/CYOtherExpensesAmt04593867
IRS990/CYOtherRevenueAmt01781150
IRS990/CYProgramServiceRevenueAmt05941006
IRS990/CYRevenuesLessExpensesAmt0946739
IRS990/CYSalariesCompEmpBnftPaidAmt02676715
IRS990/CYTotalExpensesAmt07270582
IRS990/CYTotalFundraisingExpenseAmt018191
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt08217321
IRS990/DecisionsSubjectToApprovaInd01
IRS990/DeductibleArtContributionInd00
IRS990/DeductibleNonCashContriInd00
IRS990/DeferredRevenueGrp/BOYAmt087189
IRS990/DeferredRevenueGrp/EOYAmt0101493
IRS990/DelegationOfMgmtDutiesInd00
IRS990/DepreciationDepletionGrp/ManagementAndGeneralAmt030403
IRS990/DepreciationDepletionGrp/ProgramServicesAmt0273626
IRS990/DepreciationDepletionGrp/TotalAmt0304029
IRS990/Desc0Managed Waimea Valley and the activities and events (hikes, education programs, tours, etc.) held at Waimea Valley.
IRS990/DescribedInSection501c3Ind01
IRS990/DisregardedEntityInd00
IRS990/DocumentRetentionPolicyInd01
IRS990/DoingBusinessAsName/BusinessNameLine1Txt0Waimea Valley
IRS990/DonorAdvisedFundInd00
IRS990/DonorRstrOrQuasiEndowmentsInd00
IRS990/ElectionOfBoardMembersInd01
IRS990/EmployeeCnt0107
IRS990/EmploymentTaxReturnsFiledInd01
IRS990/EngagedInExcessBenefitTransInd00
IRS990/ExpenseAmt05609480
IRS990/FamilyOrBusinessRlnInd01
IRS990/FederalGrantAuditRequiredInd00
IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt035733
IRS990/FeesForServicesAccountingGrp/TotalAmt035733
IRS990/FeesForServicesLegalGrp/ManagementAndGeneralAmt062604
IRS990/FeesForServicesLegalGrp/TotalAmt062604
IRS990/FeesForServicesOtherGrp/ManagementAndGeneralAmt039037
IRS990/FeesForServicesOtherGrp/ProgramServicesAmt0246945
IRS990/FeesForServicesOtherGrp/TotalAmt0285982
IRS990/ForeignActivitiesInd00
IRS990/ForeignFinancialAccountInd00
IRS990/ForeignOfficeInd00
IRS990/Form8282PropertyDisposedOfInd00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt040.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt140.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt240.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt340.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt440.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt01.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt11.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt21.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt31.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt41.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt540.00
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd2X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd3X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd4X
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OfficerInd2X
IRS990/Form990PartVIISectionAGrp/OfficerInd3X
IRS990/Form990PartVIISectionAGrp/OfficerInd4X
IRS990/Form990PartVIISectionAGrp/OfficerInd5X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt011196
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt12106
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt25004
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt3151
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt42248
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt516876
IRS990/Form990PartVIISectionAGrp/PersonNm0Sylvia Hussey
IRS990/Form990PartVIISectionAGrp/PersonNm1Lisa Watkins-Victorino
IRS990/Form990PartVIISectionAGrp/PersonNm2Gloria Li
IRS990/Form990PartVIISectionAGrp/PersonNm3David Laeha
IRS990/Form990PartVIISectionAGrp/PersonNm4Kamana'opono M Crabbe PhD
IRS990/Form990PartVIISectionAGrp/PersonNm5Richard Pezzulo
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt5152200
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt0137677
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt170876
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt248726
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt336130
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt493082
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt50
IRS990/Form990PartVIISectionAGrp/TitleTxt0Manager
IRS990/Form990PartVIISectionAGrp/TitleTxt1Manager
IRS990/Form990PartVIISectionAGrp/TitleTxt2Manager
IRS990/Form990PartVIISectionAGrp/TitleTxt3Manager, partial year
IRS990/Form990PartVIISectionAGrp/TitleTxt4Manager, partial year
IRS990/Form990PartVIISectionAGrp/TitleTxt5Executive Director
IRS990/Form990ProvidedToGvrnBodyInd01
IRS990/Form990TFiledInd01
IRS990/FormationYr02007
IRS990/FormerOfcrEmployeesListedInd00
IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd0X
IRS990/FSAuditedInd01
IRS990/FundraisingActivitiesInd00
IRS990/GamingActivitiesInd00
IRS990/GoverningBodyVotingMembersCnt03
IRS990/GovernmentGrantsAmt0433273
IRS990/GrantsToIndividualsInd00
IRS990/GrantsToOrganizationsInd00
IRS990/GrantToRelatedPersonInd00
IRS990/GrossReceiptsAmt09182676
IRS990/GrossRentsGrp/RealAmt0565197
IRS990/GrossSalesOfInventoryAmt02181308
IRS990/GroupReturnForAffiliatesInd00
IRS990/IncludeFIN48FootnoteInd01
IRS990/IndependentAuditFinclStmtInd01
IRS990/IndependentVotingMemberCnt00
IRS990/IndivRcvdGreaterThan100KCnt01
IRS990/IndoorTanningServicesInd00
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InfoInScheduleOPartXIIInd0X
IRS990/InformationTechnologyGrp/ManagementAndGeneralAmt020063
IRS990/InformationTechnologyGrp/ProgramServicesAmt057917
IRS990/InformationTechnologyGrp/TotalAmt077980
IRS990/InsuranceGrp/ManagementAndGeneralAmt039943
IRS990/InsuranceGrp/ProgramServicesAmt0359491
IRS990/InsuranceGrp/TotalAmt0399434
IRS990/InventoriesForSaleOrUseGrp/BOYAmt0132425
IRS990/InventoriesForSaleOrUseGrp/EOYAmt0142052
IRS990/InvestmentIncomeGrp/ExclusionAmt05739
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt05739
IRS990/InvestmentInJointVentureInd00
IRS990/IRPDocumentCnt025
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt02761906
IRS990/LandBldgEquipBasisNetGrp/BOYAmt015150686
IRS990/LandBldgEquipBasisNetGrp/EOYAmt015416052
IRS990/LandBldgEquipCostOrOtherBssAmt018177958
IRS990/LegalDomicileStateCd0HI
IRS990/LessRentalExpensesGrp/RealAmt0177789
IRS990/LoanOutstandingInd00
IRS990/LobbyingActivitiesInd00
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembersOrStockholdersInd01
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd00
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0The 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.
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/NetAssetsOrFundBalancesBOYAmt018368580
IRS990/NetAssetsOrFundBalancesEOYAmt019315319
IRS990/NetIncomeOrLossGrp/RelatedOrExemptFuncIncomeAmt01060014
IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt01393742
IRS990/NetIncomeOrLossGrp/UnrelatedBusinessRevenueAmt0333728
IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt0387408
IRS990/NetRentalIncomeOrLossGrp/UnrelatedBusinessRevenueAmt0387408
IRS990/NetUnrelatedBusTxblIncmAmt0421899
IRS990/NondeductibleContributionsInd00
IRS990/OccupancyGrp/ManagementAndGeneralAmt045212
IRS990/OccupancyGrp/ProgramServicesAmt0130488
IRS990/OccupancyGrp/TotalAmt0175700
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt076353
IRS990/OfficeExpensesGrp/ProgramServicesAmt095360
IRS990/OfficeExpensesGrp/TotalAmt0171713
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501c3Ind0X
IRS990/OrgDoesNotFollowFASB117Ind0X
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt083743
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt0273656
IRS990/OtherEmployeeBenefitsGrp/TotalAmt0357399
IRS990/OtherExpensesGrp/Desc0Income tax expense
IRS990/OtherExpensesGrp/Desc1Retail dept expenses
IRS990/OtherExpensesGrp/Desc2Repair and maintenance
IRS990/OtherExpensesGrp/Desc3Other expenses
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt0150998
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt146642
IRS990/OtherExpensesGrp/ProgramServicesAmt01564499
IRS990/OtherExpensesGrp/ProgramServicesAmt1530679
IRS990/OtherExpensesGrp/ProgramServicesAmt2119018
IRS990/OtherExpensesGrp/TotalAmt0150998
IRS990/OtherExpensesGrp/TotalAmt11564499
IRS990/OtherExpensesGrp/TotalAmt2530679
IRS990/OtherExpensesGrp/TotalAmt3165660
IRS990/OtherLiabilitiesGrp/BOYAmt00
IRS990/OtherLiabilitiesGrp/EOYAmt072582
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt0372742
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt01551154
IRS990/OtherSalariesAndWagesGrp/TotalAmt01923896
IRS990/PartialLiquidationInd00
IRS990/PayrollTaxesGrp/FundraisingAmt01283
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt045243
IRS990/PayrollTaxesGrp/ProgramServicesAmt0134277
IRS990/PayrollTaxesGrp/TotalAmt0180803
IRS990/PdInCapSrplsLandBldgEqpFundGrp/BOYAmt00
IRS990/PdInCapSrplsLandBldgEqpFundGrp/EOYAmt00
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt07412
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt038129
IRS990/PensionPlanContributionsGrp/TotalAmt045541
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt0181741
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt0123979
IRS990/PrincipalOfficerNm0Richard Pezzulo
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0900099
IRS990/ProgramServiceRevenueGrp/BusinessCd1812930
IRS990/ProgramServiceRevenueGrp/BusinessCd2812930
IRS990/ProgramServiceRevenueGrp/BusinessCd3900099
IRS990/ProgramServiceRevenueGrp/BusinessCd4900099
IRS990/ProgramServiceRevenueGrp/Desc0Admissions and tours
IRS990/ProgramServiceRevenueGrp/Desc1Shuttle Service and Other
IRS990/ProgramServiceRevenueGrp/Desc2Parking
IRS990/ProgramServiceRevenueGrp/Desc3Building management services
IRS990/ProgramServiceRevenueGrp/Desc4Plant sales
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt05221923
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt1493326
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt05221923
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt1493326
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt2132814
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt361800
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt431143
IRS990/ProgramServiceRevenueGrp/UnrelatedBusinessRevenueAmt0132814
IRS990/ProgramServiceRevenueGrp/UnrelatedBusinessRevenueAmt161800
IRS990/ProgramServiceRevenueGrp/UnrelatedBusinessRevenueAmt231143
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt0179322
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt05014
IRS990/PYOtherExpensesAmt04086042
IRS990/PYOtherRevenueAmt01721561
IRS990/PYProgramServiceRevenueAmt05150062
IRS990/PYRevenuesLessExpensesAmt0522911
IRS990/PYSalariesCompEmpBnftPaidAmt02447006
IRS990/PYTotalExpensesAmt06533048
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt07055959
IRS990/QuidProQuoContributionsInd00
IRS990/ReconcilationRevenueExpnssAmt0946739
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd01
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/RentalIncomeOrLossGrp/RealAmt0387408
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt06775263
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt018368580
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt019315319
IRS990/SavingsAndTempCashInvstGrp/BOYAmt02008072
IRS990/SavingsAndTempCashInvstGrp/EOYAmt03013811
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt00
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt0489426
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt0179322
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt0105780
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt0263027
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt0115417
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt01152972
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt05739
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt05014
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt03058
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt013811
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt07339654
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt06628335
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt06272741
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt05903163
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt05562447
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt031706340
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt05739
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt05014
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt03058
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt013811
IRS990ScheduleA/InvestmentIncomeCYPct00.00040
IRS990ScheduleA/InvestmentIncomePYPct00.00030
IRS990ScheduleA/NetIncomeFromOtherUBIGrp/CurrentTaxYearAmt0422900
IRS990ScheduleA/NetIncomeFromOtherUBIGrp/CurrentTaxYearMinus1YearAmt0308715
IRS990ScheduleA/NetIncomeFromOtherUBIGrp/CurrentTaxYearMinus2YearsAmt0142411
IRS990ScheduleA/NetIncomeFromOtherUBIGrp/TotalAmt0874026
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.97370
IRS990ScheduleA/PublicSupportPY509Pct00.98480
IRS990ScheduleA/PublicSupportTotal509Amt032859312
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt00
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt07829080
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt06807657
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt06378521
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt06166190
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt05677864
IRS990ScheduleA/Total509Grp/TotalAmt032859312
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt08257719
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt07121386
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt06523990
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt06166190
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt05677864
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt033747149
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd01
IRS990ScheduleD/BuildingsGrp/BookValueAmt01536913
IRS990ScheduleD/BuildingsGrp/DepreciationAmt01859659
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt03396572
IRS990ScheduleD/EquipmentGrp/BookValueAmt0346260
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0902247
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt01248507
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt01564499
IRS990ScheduleD/ExpensesSubtotalAmt05706083
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/LandGrp/BookValueAmt013429733
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt013429733
IRS990ScheduleD/OtherExpensesNotIncludedAmt01564499
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt0103146
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt0103146

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2019 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$19,842,305
Liabilities
$526,986
Net assets
$19,315,319
Revenue
$8,217,321
Expenses
$7,270,582
Net income
$946,739
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$33.1$0.85$32.2$13.4$10.5$2.97
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$18.0$1.05$17.0$2.77$5.10$2.32
2019Detailed filing. Detailed filing data is available for this year.$19.8$0.53$19.3$8.22$7.27$0.95
2018Facts available. Structured filing facts are available, but richer extracted sections are limited.$18.8$0.46$18.4$7.06$6.53$0.52
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$18.3$0.41$17.8$6.65$6.01$0.65
2015Detailed filing. Detailed filing data is available for this year.$17.1$0.39$16.7$5.96$5.60$0.36
2014Detailed filing. Detailed filing data is available for this year.$16.7$0.39$16.4$5.28$4.87$0.41
2013Detailed filing. Detailed filing data is available for this year.$16.2$0.30$15.9$4.44$3.73$0.70
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$14.9$0.23$14.6$3.26