Hi'ipaka LLC

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Financial Vulnerability Assessment (Tuckman-Chang)

4 risk indicators measuring financial stability and operational resilience

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Financial Trends

Organization Details

Formation Year

2007

Legal Domicile

Principal Officer

Richard Pezzulo

Phone

8086387766

Tax Period

2025-01-01 to 2025-12-31

Hi'ipaka LLC, founded in 2007, is a mid-sized nonprofit in the Environment sector that reported $12.4M in total revenue in fiscal year 2025. Revenue decreased 8% compared to the prior year. Expenses of $10.7M left a modest 14% surplus.

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.

Program Service Accomplishments

Program 1

Expenses: $8,104,332 Revenue: $10,445,557

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

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Trantor Score

Financial Health Score (300–850) · Liquidity · Solvency · Sustainability · Efficiency

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Liquidity (40%) • Solvency (30%) • Sustainability (20%) • Efficiency (10%)

Financial Overview (2025)

Revenue Breakdown

Contributions & Grants $640,956

Program Service Revenue $8,911,025

Investment Income $486,036

Other Revenue $2,346,542

TOTAL REVENUE $12,384,559

Expense Breakdown

Grants Paid $3,590

Salaries & Benefits $5,934,306

Fundraising Expenses $44,006

Program Expenses $8,104,332

Other Expenses $4,747,403

TOTAL EXPENSES $10,685,299

Year-over-Year Comparison

	2025	2024	Change
Revenue	$12,384,559	$13,422,125	-0.1%
Expenses	$10,685,299	$10,453,437	+0.0%
Net Income	$1,699,260	$2,968,688	-0.4%

Key Indicators

✗ Grants to Organizations ✗ Grants to Individuals ✗ Lobbying ✗ Political Activity ✗ Foreign Activities ✗ Donor Advised Fund ✓ Schedule B Required

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Financial Health Indicators

Comprehensive financial analysis: Altman Z-Score, liquidity, solvency, sustainability, efficiency, and growth metrics

Financial Distress Indicator

Liquidity & Cash Position

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Altman Z-Score • Liquidity Ratios • Solvency Analysis • Growth Indicators • Efficiency Metrics

Governance

Voting Members

Independent Members

Employees

107

Volunteers

N/A

Governance Policies

✓ Conflict of Interest Policy

✓ Whistleblower Policy

✓ Document Retention Policy

Special Practices & Reported Activities

✗ Operated a School

✗ Operated a Hospital

✗ Provided First Class Travel

✗ Reported Conflict of Interest

✗ Reported Asset Diversion

✗ Excess Benefit Transaction

✗ Made Political Expenditures

✗ Engaged in Lobbying

✗ Operated Donor Advised Fund

✗ Maintained Art Collections

✗ Filed Form 720

Compensation of Officers, Directors & Key Employees

Total Officers

$249,934

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
Roberts Leinau	Manager	1.00	Officer Director	$0	$0	$0
Greg Piestch	Manager	1.00	Officer Director	$0	$0	$0
Leilani Kahoano	Manager	1.00	Officer Director	$0	$0	$0
Richard Pezzulo	Executive Director	40.00	Officer	$226,945	$22,989	$249,934
Chad Middleton	Director of Operations	40.00	Highest	$148,284	$16,006	$164,290
Wentao Huang	Director of Finance	40.00	Highest	$112,933	$9,065	$121,998
Maile Furshpan	Retail Manager	40.00	Highest	$107,228	$14,393	$121,621

Note: Compensation data is self-reported by the organization on their Form 990. "Reportable Comp" includes salary, bonuses, and other reportable compensation from the organization and related organizations. "Other Comp" includes benefits, deferred compensation, and non-taxable benefits.

Historical Data

Year	Revenue	Expenses	Assets	Net Income
2025	$12,384,559	$10,685,299	$35,734,803	$1,699,260
2024	$13,422,125	$10,453,437	$33,060,995	$2,968,688
2023	$12,541,129	$8,887,406	$30,054,801	$3,653,723
2022	$11,083,496	$6,921,427	$26,440,527	$4,162,069
2021	$10,412,526	$6,135,758	$21,918,499	$4,276,768
2020	$2,774,686	$5,096,092	$18,040,743	$-2,321,406
2019	$8,217,321	$7,270,582	$19,842,305	$946,739
2018	$7,055,959	$6,533,048	$18,831,640	$522,911