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Hi'ipaka LLC

Also known as Waimea Valley

Haleiwa, HI · EIN 26-1537168 · 501(c)(3) · Publicly supported organization (509(a)(2))
Latest filing: Form 990 for calendar year 2025 (tax year 2025) · View the filing · Correct or respond

Hi'ipaka LLC reported $12.4 million in revenue and $10.7 million in expenses for calendar year 2025. Of every $100 it spent, $75.85 went to program services, $23.74 to management and general costs and $0.41 to fundraising. Its largest source of revenue was program service revenue such as fees, sales and contracts: 72.0% of the total. The highest compensation it reported for one person was $249,934 (Executive Director). 4 people received more than $100,000 in reportable compensation. Revenue rose 51% between 2019 and 2025. Source: Form 990, 2025.

Where $100 of spending went

Calendar year 2025 · Form 990, Part IX, line 25 · total expenses $11M

For context, the median across 371 covered environment charities: $85.82 programs, $10.80 management, $3.38 fundraising (medians computed separately, so they may not sum to $100).

Where $100 of revenue came from

Calendar year 2025 · Form 990, Part VIII · total revenue $12M

The 990 scorecard · same measures for every charity, no grades

2025 filing. Median across 371 covered charities in this category, from their latest filings.
Measure2025Median
Program services
Part IX 25(B) ÷ 25(A)
75.8%83.6%
Management & general
Part IX 25(C) ÷ 25(A)
23.7%10.5%
Fundraising
Part IX 25(D) ÷ 25(A)
0.4%3.3%
Fundraising cost per $1 of contributions
Part IX 25(D) ÷ Part VIII 1h
$0.07$0.03
Contributions & grants share of revenue
Part VIII 1h ÷ 12
5.2%87.6%
Government grants share of revenue
Part VIII 1e ÷ 12
4.8%4.8%
Program service revenue share
Part VIII 2g ÷ 12
72.0%3.2%
Highest reported compensation
Part VII-A, columns D–F
$249,934$293,532
Highest compensation as share of expenses
Part VII-A ÷ Part IX 25(A)
2.34%1.74%
People paid over $100,000
Part VII, line 2
47
Net assets, in months of expenses
Part X 33(B) ÷ monthly expenses
38.218.8
Independent voting board members
Part VI 1a–1b
3 of 3100.0%

A median is context, not a target: hospitals, universities, food banks and grantmakers spend in very different ways. What these measures can and can't tell you.

What the money paid for, in its own words

2025 · Form 990, Part III · the three largest programs by expense
$8.1M expenses · 100.0% of program spending · grants $3,590 · revenue $10M

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

Highest reported compensation

2025 · Form 990, Part VII, Section A · roles as filed; names are in the filing, not here
RoleFrom this orgFrom related orgsOtherTotal
Executive Director
Officer, 40.00 hrs/week
$226,945$0$22,989$249,934
Director of Operations
Highest compensated employee, 40.00 hrs/week
$148,284$0$16,006$164,290
Director of Finance
Highest compensated employee, 40.00 hrs/week
$112,933$0$9,065$121,998
Retail Manager
Highest compensated employee, 40.00 hrs/week
$107,228$0$14,393$121,621

4 people received more than $100,000 in reportable compensation from Hi'ipaka LLC (Part VII, line 2). Compensation of current officers, directors and key employees totaled $658K (Part IX, line 5).

7 years of filings

Form 990, Parts I, VII, IX and X · each row is that year's own filing, linked
RevenueExpenses
$0$5.0M$10M$15M$20M2019202020212022202320242025$12M$11M
FilingRevenueExpensesProgramsNet assetsTop pay
2025 ⓘ$12M$11M75.8%$34M$249,934
2024 ⓘ$13M$10M79.1%$32M$243,700
2023 ⓘ$13M$8.9M79.1%$29M$224,692
2022 ⓘ$11M$6.9M79.6%$25M$211,151
2021 ⓘ$10M$6.1M83.2%$21M$165,788
2020 ⓘ$2.8M$5.1M83.2%$17M$188,079
2019 ⓘ$8.2M$7.3M77.2%$19M$169,076

Governance answers, as filed

2025 · the organization's own yes/no answers; explanations, if any, are in Schedule O of the filing · what each means
  • Voting board members, and how many are independent Part VI, lines 1a–1b3 · 3 independent
  • Audited financial statements Part XII 2bYes
  • Conflict-of-interest policy Part VI 12aYes
  • Whistleblower policy Part VI 13Yes
  • Document retention policy Part VI 14Yes
  • Independent process for top executive pay Part VI 15aNo
  • Board given the 990 before filing Part VI 11aYes
  • Family or business ties among insiders Part VI 2No
  • Aware of a significant diversion of assets Part VI 5No
  • Excess benefit transaction with an insider Part IV 25aNo
  • Loans to or from insiders outstanding Part IV 26No
  • Lobbying, or a 501(h) election in effect Part IV 4No
  • Over $15,000 of professional fundraising services Part IV 18No
  • Over $10,000 of activity outside the U.S. Part IV 14bNo
  • Employees Part I, line 5107

Largest outside contractors

2025 · Form 990, Part VII, Section B · businesses only
Seal Pro's Hawaii
Paving contractor
$428,348
Waimea Falls Lifeguard LLC
Lifeguard services
$313,165
721 LLC
Marketing consulting
$116,571
Allied Machinery
Construction and rental
$106,558
Nella Media Group
Media and content
$106,204

Individuals listed as contractors are left out. 5 contractors were paid more than $100,000 in all.

Private foundation grants it received

3 private foundations reported grants to Hi'ipaka LLC totaling $11,037 on their tax year 2023 Form 990-PF returns. See which foundations, on WHOFUNDS.

Source: WHOFUNDS open grant graph, matched from Form 990-PF Part XV.

Correct a figure or respond

Every number above is copied from Hi'ipaka LLC's own Form 990. If one doesn't match the filing, that's our error and we'll fix it. If you work for Hi'ipaka LLC, you can publish a response that is linked from this page.

Similar-sized charities in this cause

All environment charities · Largest charities in Hawaii

Questions people ask

How much of Hi'ipaka LLC's spending goes to programs?

In calendar year 2025, Hi'ipaka LLC reported that 75.8% of its $10.7 million in expenses went to program services, 23.7% to management and general and 0.4% to fundraising (Form 990, Part IX).

How much does Hi'ipaka LLC pay its top executive?

The largest total compensation Hi'ipaka LLC reported for one person in calendar year 2025 was $249,934, for the role of Executive Director (Form 990, Part VII, including compensation from related organizations and other compensation).

Where does Hi'ipaka LLC get its money?

Of $12.4 million in revenue in calendar year 2025, 5.2% came from contributions and grants (including 4.8% from government grants) and 72.0% from program service revenue (Form 990, Part VIII).

Is Hi'ipaka LLC a registered charity?

The IRS lists EIN 26-1537168 as a 501(c)(3) organization (publicly supported organization (509(a)(2))), and its records show contributions as tax-deductible. Form 990 filings on record here cover tax years 2019, 2020, 2021, 2022, 2023, 2024, 2025. A filing shows what the organization reported; it doesn't by itself show whether a program works.

Sources

  • 2025: Form 990 for calendar year 2025, object 202621429349301752 · read the filing · XML
  • 2024: Form 990 for calendar year 2024, object 202541709349300939 · read the filing
  • 2023: Form 990 for calendar year 2023, object 202421799349300937 · read the filing
  • 2022: Form 990 for calendar year 2022, object 202330759349300828 · read the filing
  • 2021: Form 990 for calendar year 2021, object 202241329349306929 · read the filing
  • 2020: Form 990 for calendar year 2020, object 202111109349300101 · read the filing
  • 2019: Form 990 for calendar year 2019, object 202011689349301896 · read the filing

All filings for EIN 26-1537168: ProPublica Nonprofit Explorer · IRS Tax Exempt Organization Search. Figures are as the organization reported them; we have not audited them.