2025-11-17T17:55:15-06:00 2024-12-31 990169131 N&K CPAS INC 999 BISHOP ST STE 2200 HONOLULU HI 96813 990 2024-01-01 934230569 LAHAINA COMMUNITY LAND TRUST LAHA 8088305258 PO BOX 12580 LAHAINA HI 96761 MICHAELLYN BURKE BOARD PRESIDENT 8088305258 2025-11-14 1 0 WON J LEE P01286148 8085242255 2024 2025-03-06 01:10:19Z MICHAELLYN BURKE PO BOX 12580 LAHAINA HI 96761 3594311 0 X WWW.LAHAINACOMMUNITYLANDTRUST.ORG X 2023 HI SEE SCHEDULE O FOR ORGANIZATION'S MISSION STATEMENT.TO PROTECT AND PERPETUATE LAHAINA, BY EMPOWERING THE LAHAINA COMMUNITY TO LIVE, ENGAGE, AND PROSPER, RESTORING AND CARING FOR ITS 'AINA AND EA. THE LAHAINA COMMUNITY LAND TRUST'S (LCLT) GOAL IS TO HELP KEEP LAHAINA FAMILIES IN LAHAINA, PROTECT CULTURAL AND ENVIRONMENTAL SITES AND EXPLORE VALUES-BASED ECONOMIES AS LAHAINA REBUILDS. EXPERIENCED AND EDUCATED KIA'I, LCLT IS ORGANIZING TO ENSURE LAHAINA LANDS WILL REMAIN IN THE HANDS OF OUR COMMUNITY FOR FUTURE GENERATIONS. 3 3 4 5 0 0 20100 3579070 0 0 0 12371 0 2870 20100 3594311 0 0 0 0 0 139171 0 0 18369 13 191834 13 331005 20087 3263306 20087 3305127 0 21734 20087 3283393 TO PROTECT AND PERPETUATE LAHAINA, BY EMPOWERING THE LAHAINA COMMUNITY TO LIVE, ENGAGE, AND PROSPER, RESTORING AND CARING FOR ITS 'AINA AND EA. 0 0 76148 LAND ACQUISITION - THE ORGANIZATION BEGAN ACQUIRING PARCELS IN THE BURN ZONE FOR LONG-TERM COMMUNITY OWNERSHIP AND PERMANENTLY AFFORDABLE HOUSING. ADVANCED DUE DILIGENCE AND STEWARDSHIP PLANNING UNDER THE CLT MODEL. 76148 INSURANCE GAP PROGRAM - LAUNCHED SUPPORT FOR HOMEOWNERS WHO LOST HOMES IN THE FIRE, HELPING THEM REBUILD. ESTABLISHED FRAMEWORK AND BEGAN COMMITTING FUNDS AND TECHNICAL ASSISTANCE TO HOMEOWNERS. 38075 COMMUNITY ENGAGEMENT AND EDUCATION - HOSTED MEETINGS, WORKSHOPS, AND OUTREACH TO ENGAGE RESIDENTS, SHARE HOUSING RESOURCES, AND PROMOTE CLT HOMEOWNERSHIP OPPORTUNITIES IN LAHAINA. 190371 1 1 0 0 0 0 0 0 0 0 1 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 7 0 1 4 1 0 0 0 0 0 0 0 0 0 0 0 0 X 3 3 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 HI X SIMON WINDELL 8088305258 PO BOX 12580 LAHAINA HI 96761 MICHAELLYN BURKE PRESIDENT 4.00 X X 0 0 0 PAUL KAPALI KEAHI TREASURER 4.00 X X 0 0 0 KENNARD KAIPO KEKONA SECRETARY 4.00 X X 0 0 0 CAROLYN AUWELOA DIRECTOR OF OPERATIONS 20.00 X 26538 0 0 AUTUMN NESS EXECUTIVE DIRECTOR 40.00 X 36923 0 0 SIMON WINDELL DIRECTOR OF FINANCE 20.00 X 35292 0 0 98753 0 0 0 0 0 0 0 3579070 3579070 12371 12371 OTHER 900099 2870 2870 2870 3594311 2870 0 12371 X 98753 79003 14813 4937 10269 5956 3081 1232 13318 7725 3995 1598 16831 9762 5049 2020 104236 49005 55231 27063 17842 9221 11607 3738 7869 18854 8319 7210 3325 4339 4339 19554 9021 10533 BANK FEES 6181 924 5257 331005 190371 122265 18369 20087 2792627 0 4094 508406 0 508406 20087 3305127 0 21734 0 21734 X 20087 3233393 0 50000 20087 3283393 20087 3305127 3263306 0 X X 0 1 X 1 0 X 20100 3579070 3599170 20100 3579070 3599170 1765207 1833963 12371 12371 3611541 2870 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 508406 508406 508406 X 3594311 0 3594311 0 3594311 331005 0 331005 0 331005 PART X, LINE 2: LAHAINA COMMUNITY LAND TRUST (LCLT) IS RECOGNIZED BY THE INTERNAL REVENUE SERVICE AS AN EXEMPT ORGANIZATION UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. LCLT RECOGNIZES THE FINANCIAL STATEMENT BENEFIT OF A TAX POSITION ONLY AFTER DETERMINING THAT THE RELEVANT TAX AUTHORITY WOULD MORE LIKELY THAN NOT SUSTAIN THE POSITION AFTER AN AUDIT. LCLT HAS NOT IDENTIFIED ANY UNCERTAIN TAX POSITIONS IN FILED RETURNS THAT REQUIRE DISCLOSURE IN THE ACCOMPANYING FINANCIAL STATEMENTS. LCLT IS NOT SUBJECT TO INCOME TAXES IN THE U.S. FEDERAL JURISDICTION AND THE STATE OF HAWAII. TAX REGULATIONS WITHIN EACH JURISDICTION ARE SUBJECT TO INTERPRETATION OF THE RELATED TAX LAWS AND REGULATIONS AND REQUIRE SIGNIFICANT JUDGMENT TO APPLY. FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 IS REVIEWED BY THE GOVERNING BODY PRIOR TO THE FILING OF THE FORM. IN ADDITION, THE ORGANIZATION MAKES THE FORM 990 AVAILABLE TO THE BOARD OF DIRECTORS FOR REVIEW. FORM 990, PART VI, SECTION B, LINE 12C THE ORGANIZATION MONITORS AND ENFORCES ITS CONFLICT OF INTEREST POLICY ANNUALLY. BOARD MEMBERS, OFFICERS, AND KEY STAFF COMPLETE YEARLY DISCLOSURE FORMS. POTENTIAL CONFLICTS ARE REVIEWED BY THE BOARD CHAIR OR FULL BOARD (EXCLUDING THE INTERESTED PERSON). ANYONE WITH A CONFLICT IS RECUSED FROM RELATED DISCUSSIONS AND VOTES, AND ALL ACTIONS ARE RECORDED IN THE MINUTES. FORM 990, PART VI, SECTION B, LINE 15 LCLT'S BOARD OF DIRECTORS REVIEWS AND APPROVES COMPENSATION FOR THE EXECUTIVE DIRECTOR AND KEY EMPLOYEES. BOARD MEMBERS WITH CONFLICTS RECUSE THEMSELVES. THE BOARD USES COMPARABILITY DATA FROM SIMILAR HAWAII NONPROFITS AND CLTS. THE PROCESS WAS LAST COMPLETED IN 2024 AND IS REVIEWED ANNUALLY. FORM 990, PART VI, SECTION C, LINE 19 COPIES ARE PROVIDED UPON REQUEST. FORM 990, PART IX, LINE 11G PROFESSIONAL SERVICES: PROGRAM SERVICE EXPENSES 49,005. MANAGEMENT AND GENERAL EXPENSES 55,231. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 104,236. FORM 990, PART XII, LINE 2C: THE OVERSIGHT PROCESS OF THE AUDIT OF THE FINANCIAL STATEMENTS AND SELECTION OF AN INDEPENDENT ACCOUNTANT HAS NOT CHANGED FROM PRIOR YEARS.