Hi'ipaka LLC (EIN 261537168) - Form 990 Financial Analysis & Trantor Score

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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

2024-01-01 to 2024-12-31

Hi'ipaka LLC, founded in 2007, is a mid-sized nonprofit in the Environment sector that reported $13.4M in total revenue in fiscal year 2024. The organization ran a surplus of $3.0M, a strong 22% operating margin.

Mission

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.

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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 (2024)

Revenue Breakdown

Contributions & Grants $826,981

Program Service Revenue $9,806,593

Investment Income $327,028

Other Revenue $2,461,523

TOTAL REVENUE $13,422,125

Expense Breakdown

Grants Paid $7,898

Salaries & Benefits $4,356,099

Fundraising Expenses $95,032

Program Expenses $8,270,241

Other Expenses $6,089,440

TOTAL EXPENSES $10,453,437

Year-over-Year Comparison

	2024	2023	Change
Revenue	$13,422,125	$12,541,129	+0.1%
Expenses	$10,453,437	$8,887,406	+0.2%
Net Income	$2,968,688	$3,653,723	-0.2%

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

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

$243,700

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
Robert 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	$222,134	$21,566	$243,700
Chad Middleton	Director of Operations	40.00	Highest	$127,939	$15,109	$143,048

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
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

Hi'ipaka LLC