2025-10-14T23:22:15-04:00 2024-12-31 990272757 AKAMINE OYADOMARI & KOSAKI CPAS INC 1601 KAPIOLANI BLVD STE 1140 HONOLULU HI 96814 990 2024-01-01 990353223 HAWAIIAN ISLANDS LAND TRUST HAWA 8087442462 1108 FORT STREET MALL SUITE 4 HONOLULU HI 96813 OLU CAMPBELL CEO AND PRESIDENT 8087910729 2025-10-13 true true KRYSTAL CHING P01258469 8089410500 2025-10-13 2024 2025-03-06 01:10:19Z X HAWAI'I LAND TRUST OLU CAMPBELL 1108 FORT STREET MALL SUITE 4 HONOLULU HI 96813 70841239 false X WWW.HILT.ORG X 2001 HI HAWAIIAN ISLANDS LAND TRUST DBA HAWAI'I LAND TRUST (HILT) IS HAWAI'I'S STATEWIDE LAND TRUST THAT IS BOTH A HAWAI'I 501(C)3 NONPROFIT, AND A NATIONALLY ACCREDITED LAND TRUST. HILT'S MISSION IS TO PROTECT AND STEWARD THE LANDS THAT SUSTAIN HAWAI'I, AND TO PERPETUATE HAWAIIAN VALUES BY CONNECTING PEOPLE WITH 'AINA. 'AINA MEANS THE LANDS THAT FEED US. HILT FORMED IN 2011 FROM A MERGER OF FOUR ISLAND LAND TRUSTS ON MAUI, O'AHU, HAWAI'I ISLAND, AND KAUA'I. A DEDICATED BOARD OF DIRECTORS REPRESENTING ALL MAJOR ISLANDS GUIDES HILT, SUPPORTED BY A HARD WORKING, DIVERSE, AND KNOWLEDGEABLE STAFF. HILT HAS PROTECTED OVER 22,585 ACRES ACROSS HAWAI'I, THROUGH FEE PURCHASES THAT BECOME PUBLIC PRESERVES OWNED AND STEWARDED BY HILT, AND CONSERVATION EASEMENTS PROTECTING AGRICULTURAL, ECOLOGICAL, AND CULTURAL RESOURCES ON PRIVATE LANDS. WE WORK IN THREE PROGRAMMATIC AREAS: PROTECT, STEWARD, AND CONNECT. WE PROTECT LANDS THAT ARE INTEGRAL TO HAWAI'I'S WELL-BEING AND CHARACTER, UPHOLDING OUR KULEANA (RESP 21 21 27 1694 1309 309 21209120 4881987 202992 208261 551856 -33620 10392 21383761 5647227 0 0 1220333 1678228 0 349025 1266320 1383645 2486653 3061873 18897108 2585354 38578252 39314101 731466 459782 37846786 38854319 X HAWAIIAN ISLANDS LAND TRUST DBA HAWAI'I LAND TRUST (HILT) IS HAWAI'I'S STATEWIDE LAND TRUST THAT IS BOTH A HAWAI'I 501(C)3 NONPROFIT, AND A NATIONALLY ACCREDITED LAND TRUST. HILT'S MISSION IS TO PROTECT AND STEWARD THE LANDS THAT SUSTAIN HAWAI'I, AND TO PERPETUATE HAWAIIAN VALUES BY CONNECTING PEOPLE WITH 'AINA. 'AINA MEANS THE LANDS THAT FEED US. HILT FORMED IN 2011 FROM A MERGER OF FOUR ISLAND LAND TRUSTS ON MAUI, O'AHU, HAWAI'I ISLAND, AND KAUA'I. A DEDICATED BOARD OF DIRECTORS REPRESENTING ALL MAJOR ISLANDS GUIDES HILT, SUPPORTED BY A HARD WORKING, DIVERSE, AND KNOWLEDGEABLE STAFF. HILT HAS PROTECTED OVER 22,585 ACRES ACROSS HAWAI'I, THROUGH FEE PURCHASES THAT BECOME PUBLIC PRESERVES OWNED AND STEWARDED BY HILT, AND CONSERVATION EASEMENTS PROTECTING AGRICULTURAL, ECOLOGICAL, AND CULTURAL RESOURCES ON PRIVATE LANDS. WE WORK IN THREE PROGRAMMATIC AREAS: PROTECT, STEWARD, AND CONNECT. WE PROTECT LANDS THAT ARE INTEGRAL TO HAWAI'I'S WELL-BEING AND CHARACTER, UPHOLDING OUR KULEANA (RESP false false 2558537 202992 HAWAI'I LAND TRUST (HILT) WORKS IN THREE PROGRAMMATIC AREAS: PROTECT, STEWARD, AND CONNECT. HILT IS CONSTANTLY FURTHERING ITS EFFORTS TO: 1) PROTECT LANDS IN LINE WITH ITS STRATEGIC LAND PROTECTION PRIORITIES (COASTLINES, HAWAIIAN CULTURAL LANDSCAPES, AND LANDS THAT GROW FOOD FOR HAWAI'I'S PEOPLE); 2) STEWARD ITS PUBLIC PRESERVES AND CONSERVATION EASEMENTS WITH NUMEROUS CONSERVATION VALUES (STUNNING SCENIC VISTAS; PUBLIC OUTDOOR RECREATION AREAS; PLACES OF CULTURAL AND HISTORICAL SIGNIFICANCE; RANCHES AND FARMS THAT PROVIDE FRESH LOCAL FOOD; WILDLIFE HABITATS THAT SECURE BIODIVERSITY; BEACHES FOR PEOPLE TO ENJOY; AND OTHER WATER RESOURCE AREAS); AND 3) CONNECT COMMUNITIES TO THEIR SPECIAL NATURAL PLACES. SOME 2024 HIGHLIGHTS ARE AS FOLLOWS: PROTECT - CONSERVATION PURCHASES AND EASEMENTS: 1. TOTAL PLACE PROTECTED FOLLOWING HILT'S STRATEGIC LAND PROTECTION PRIORITIES: A. PROTECTED 1.36 ACRES OF COASTAL LANDS IN HAMOA, HANA, MAUI AS A PART OF A LARGER SAVE HANA COAST EFFORTS WITH COMMUNITY GROUP KE AO HALII. B.PROTECTED 28 ACRES OF AGRICULTURAL LAND IN KOHALA, HAWAII WITH COMMUNITY STEWARDSHIP 2. TOTAL NEWLY PROTECTED LAND IN 2024: 29.36 ACRES STEWARDSHIP: 3. PLANTED 2,520 NATIVE AND RARE PLANTS AT HILT'S PRESERVES 4. 1,694 VOLUNTEERS GAVE 5,644 HOURS OF STEWARDSHIP AT HILT PRESERVES 5. 1 PLANT NURSERY STARTED AT MAHUKONA 6. 1 MEDICINAL PLANT GARDEN STARTED AT MAUNAWILA 7. 1 LICENSE AGREEMENT FOR COMMUNITY GARDEN AT VETERANS PEACE PARK 8. 1 STEWARD HIRED ON KAUAI AND 2 EDUCATORS HIRED ON MAUI 9. CONTINUED THE RESTORATION OF THE KAPOHO WETLAND AND FISHPOND AND EXPANDED 2 ACRES OF NATIVE HABITAT AT WAIHEE REFUGE, CLEARED 3 ACRES AT NUU REFUGE CONNECT: AINA ENGAGEMENT AND EDUCATION 10. FACILITATED 32 TALK STORY ON THE LAND HIKES 11. HOSTED 6,358 STUDENTS VISITS IN AINA-BASED EDUCATION 12. PROVIDED 41 COLLEGE & HIGH SCHOOL STUDENTS WITH INTERNSHIPS 13. WELCOMED 19,000 VISITORS TO OUR PRESERVES 14. HOSTED 2,185 CAMPERS ON HILT PRESERVES 15. ATTENDED 46 EVENTS FOR COMMUNITY OUTREACH 16. 2 MOU AGREEMENTS WITH ELEMENTARY SCHOOLS TO USE HILT SITE AS SATELLITE LEARNING SPACE 17. 184 FISHPOND PRACTITIONERS AT WAIHEE FOR THE KUA FISHPOND CONFERENCE (HUI MALAMA LOKO IA) 18. 7 TEMPORARY EMPLOYMENT & GREEN JOB TRAINING FOR FIRE-IMPACED MAUI RESIDENTS 2558537 true true false true false false true false false true true false false false false false true false false false false false false false true false false false false true false false false false false false false false false false false false false false false false false true 53 0 true 27 true true true false false false false true true false false false false false false X 21 21 false false false false false false false true true false false true true true true true true true true false HI X X THE ORGANIZATION 8087910729 126 QUEEN STREET SUITE 306 HONOLULU HI 96813 LISA GROVE CHAIR 3.00 X X 0 0 0 JENNIFER LUCK VICE CHAIR 1.00 X X 0 0 0 KEITH OGATA TREASURER 2.00 X X 0 0 0 UILANI TANIGAWA LUM SECRETARY 1.00 X X 0 0 0 MARY CHARLES DIRECTOR 25.00 X 0 0 0 JOEY AQUINO DIRECTOR 1.00 X 0 0 0 MATTHEW BEALL DIRECTOR 1.00 X 0 0 0 LEAHI HALL DIRECTOR 1.00 X 0 0 0 NEIL HANNAHS DIRECTOR 1.00 X 0 0 0 MARISSA HARMAN DIRECTOR 1.00 X 0 0 0 RANDY VITOUSEK DIRECTOR 1.00 X 0 0 0 JOCELYN HERBERT DIRECTOR 1.00 X 0 0 0 TERESA YOUNG DIRECTOR 1.00 X 0 0 0 DAVID CARSWELL DIRECTOR 1.00 X 0 0 0 ROB ALSTON DIRECTOR 1.00 X 0 0 0 SUZANNE MANKOFF DIRECTOR 1.00 X 0 0 0 BETH ROBINSON DIRECTOR 2.00 X 0 0 0 DUFF JANUS DIRECTOR 1.00 X 0 0 0 OLIN LAGON DIRECTOR 1.00 X 0 0 0 TYLER GOMES DIRECTOR 1.00 X 0 0 0 MASON CHOCK DIRECTOR 1.00 X 0 0 0 OLU CAMPBELL CEO AND PRES 55.00 X 139599 0 22525 ANGELA BRITTEN COO AND PHIL 55.00 X 109162 0 4361 248761 26886 2 false true false X 106321 4775666 14129 4881987 CONTRACTS WITH CUSTOMERS 541900 202992 202992 202992 227171 227171 3150 12547 -9397 -9397 -9397 65294769 64970084 324685 324685 324685 224415 106321 211381 13034 13034 5540 5540 1309 4231 OTHER INCOME 999999 1215 1215 1215 5647227 202992 1309 560939 275647 231279 13146 31222 1184730 1008000 52363 124367 13007 9495 1041 2471 85856 62675 6869 16312 118988 86861 9519 22608 4716 4716 14832 14832 132627 58473 28641 45513 55485 40504 4439 10542 128474 82742 9068 36664 134 98 11 25 35716 26073 2857 6786 29082 21231 2325 5526 4528 3306 362 860 54002 39421 4321 10260 26619 19432 2129 5058 LAND MAINTENANCE 630461 630461 EASEMENT ACQUISITION 180000 180000 CONSTRUCT/FIELD MATERIALS 30604 30604 DONOR & MEMBER EXPENSES 24166 24166 32199 23166 2388 6645 3061873 2558537 154311 349025 3541954 657437 7930752 1704489 2741173 1166051 23984054 204391 23403462 23779663 945302 12000178 15609 6283 38578252 39314101 288962 288835 442504 170947 731466 459782 X 3695804 6013129 34150982 32841190 37846786 38854319 38578252 39314101 X 2585354 51704 -1629525 X false true X true false X 1358837 3998335 5090559 21209120 4881987 36538838 1358837 3998335 5090559 21209120 4881987 36538838 1200044 35338794 18961 13863 74364 116203 230321 453712 50657 85825 18789 155271 37147821 202992 0.95130 0.94690 X SUPPLEMENTAL INFORMATION THE FOLLOWING UNUSUAL GRANTS WERE RECEIVED IN 2024 AND ARE EXCLUDED FROM PART II, SECTION A, LINE 1(A) GIFTS, GRANTS, CONTRIBUTIONS, AND MEMBERSHIP FEES RECEIVED: 1,500,000, 10/25/2024, STUPSKI FOUNDATION RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED false true false false false false false false true 193 193 false SCHEDULE C, PART II-B, LINE 1 HILT IS NOT AN ADVOCACY ORGANIZATION BUT DOES COMMUNICATE WITH GOVERNMENT OFFICIALS AND LEGISLATORS REGARDING CONSERVATION PROJECTS IN THEIR PARTICULAR DISTRICTS. HILT'S LOBBYING ACTIVITIES ARE SENDING LETTERS OR PUBLICATIONS TO GOVERNMENT OFFICIALS OR LEGISLATORS, MEETING WITH OR CALLING GOVERNMENT OFFICIALS OR LEGISLATORS, AND PROVIDING WRITTEN OR ORAL TESTIMONY ON CONSERVATION PROJECTS AND ISSUES RELATED TO HILT'S NONPROFIT MISSION WORK. X X X X 54 18321.65 1 true 722.00 9936 true 2559593 -756017 3010 1800566 2343843 218760 3010 2559593 1168843 1175000 2343843 948843 220000 1168843 749137 199706 948843 1.00000 false false 22793787 22793787 835812 26882 808930 354455 177509 176946 23779663 5705646 51704 9000 60704 5644942 14832 -12547 2285 5647227 3068588 9000 12547 21547 3047041 14832 14832 3061873 SCHEDULE D, PAGE 1, PART II, LINE 5 THE ORGANIZATION HAS A WRITTEN POLICY REGARDING THE PERIODIC MONITORING, INSPECTION, HANDLING OF VIOLATIONS, AND ENFORCEMENT OF THE CONSERVATION EASEMENT IT HOLDS. SCHEDULE D, PAGE 1, PART II, LINE 9 THE ORGANIZATION HAS ACQUIRED A NUMBER OF CONSERVATION EASEMENTS, WHICH ARE PERPETUAL LEGAL RESTRICTIONS ON LAND OWNED BY ANOTHER PERSON OR ENTITY, BUT REPRESENTING THE ORGANIZATIONS RIGHT TO USE, CONTROL, AND/OR PROTECT THE LAND FOR CONSERVATION PURPOSES. DUE TO THE UNIQUE NATURE OF THESE INTERESTS, THE IMPRACTICABILITY OF OBTAINING CONSISTENT AND RELIABLE ESTIMATES OF THE VALUES ASCRIBED TO THESE INTERESTS, AND CONSISTENT WITH THE PRACTICES FOLLOWED BY MANY ENVIRONMENTAL LAND TRUSTS, THE ACCOMPANYING FINANCIAL STATEMENTS DO NOT INCLUDE ANY AMOUNTS FOR THESE CONSERVATION EASEMENTS ON THE STATEMENT OF FINANCIAL POSITION. HOWEVER, COSTS RELATED TO MAINTAINING AND MONITORING THOSE NONRECORDED ASSETS ARE RECORDED UNDER THE ORGANIZATIONS PROGRAM EXPENSES ON THE STATEMENT OF ACTIVITIES AND STATEMENT OF FUNCTIONAL EXPENSES. ON JANUARY 1, 2011, THE OAHU LAND TRUST, KAUAI PUBLIC LAND TRUST, AND HAWAII ISLAND LAND TRUST MERGED WITH MAUI COASTAL LAND TRUST, INC. SUBSEQUENTLY, MAUI COASTAL LAND TRUST, INC. CHANGED ITS NAME TO HAWAIIAN ISLANDS LAND TRUST (THE ORGANIZATION). THUS, THE EASEMENTS HELD WERE ALSO CONSOLIDATED UNDER HAWAIIAN ISLANDS LAND TRUST. IN 2021, THE ORGANIZATION BEGAN OPERATING UNDER THE NAME HAWAI'I LAND TRUST. SCHEDULE D, PAGE 2, PART V, LINE 4 THE STEWARDSHIP ENDOWMENT FUND IS TO FINANCIALLY SUPPORT, IN PERPETUITY, THE ORGANIZATION'S STEWARDSHIP OBLIGATIONS. PART V, LINE 1B, COLUMN (A) - ENDOWMENT FUNDS CURRENT YEAR AMOUNT INCLUDES CURRENT YEAR CONTIRBUTIONS AND CORRECTIONS FOR PRIOR YEAR CONTRIBUTION AMOUNTS TO PROPERLY STATE THE ENDOWMENT BALANCE AT THE END OF THE YEAR. SCHEDULE D, PAGE 4, PART XI, LINE 4B RENTAL EXPENSES -12,547 SCHEDULE D, PAGE 4, PART XII, LINE 2D RENTAL EXPENSES 12,547 BUY BACK THE BE 158374 52624 105750 23738 45754 11141 33694 E MALAMA `AINA 139406 53697 85709 7330 3399 11500 71825 1 32956 32956 3000 330736 106321 224415 3000 31068 49153 22641 105519 211381 13034 X X X false false false false false true false false false OLU CAMPBELL CEO AND PRESIDENT 139599 6875 15650 162124 SCHEDULE J, PAGE 1, PART I, LINE 6A THE BOARD EVALUATES THE CEO ANNUALLY FOR PERFORMANCE, AND CAN AWARD A BONUS IF CERTAIN CRITERIA ARE MET OR EXCEEDED. EVALUATION METRICS INCLUDE A NUMBER OF FACTORS INCLUDING NONFINANCIAL METRICS SUCH AS LEADERSHIP AND MANAGEMENT, AND FINANCIAL METRICS INCLUDING MEETING OR EXCEEDING BUDGETED NET SURPLUS. FORM 990 - ORGANIZATION'S MISSION HAWAIIAN ISLANDS LAND TRUST DBA HAWAI'I LAND TRUST (HILT) IS HAWAI'I'S STATEWIDE LAND TRUST THAT IS BOTH A HAWAI'I 501(C)3 NONPROFIT, AND A NATIONALLY ACCREDITED LAND TRUST. HILT'S MISSION IS TO PROTECT AND STEWARD THE LANDS THAT SUSTAIN HAWAI'I, AND TO PERPETUATE HAWAIIAN VALUES BY CONNECTING PEOPLE WITH 'AINA. 'AINA MEANS THE LANDS THAT FEED US. HILT FORMED IN 2011 FROM A MERGER OF FOUR ISLAND LAND TRUSTS ON MAUI, O'AHU, HAWAI'I ISLAND, AND KAUA'I. A DEDICATED BOARD OF DIRECTORS REPRESENTING ALL MAJOR ISLANDS GUIDES HILT, SUPPORTED BY A HARD WORKING, DIVERSE, AND KNOWLEDGEABLE STAFF. HILT HAS PROTECTED OVER 22,585 ACRES ACROSS HAWAI'I, THROUGH FEE PURCHASES THAT BECOME PUBLIC PRESERVES OWNED AND STEWARDED BY HILT, AND CONSERVATION EASEMENTS PROTECTING AGRICULTURAL, ECOLOGICAL, AND CULTURAL RESOURCES ON PRIVATE LANDS. WE WORK IN THREE PROGRAMMATIC AREAS: PROTECT, STEWARD, AND CONNECT. WE PROTECT LANDS THAT ARE INTEGRAL TO HAWAI'I'S WELL-BEING AND CHARACTER, UPHOLDING OUR KULEANA (RESPONSIBILITY) TO THESE LANDS, AND THE COMMUNITIES THEY ARE IN, THROUGH THOUGHTFUL STEWARDSHIP THAT DEEPENS COMMUNITY CONNECTION TO, AND BUILDS RECIPROCAL RELATIONSHIPS WITH, 'AINA. WE PRIORITIZE THE PROTECTION OF COASTLINES, WAHI KUPUNA (HAWAIIAN CULTURAL LANDSCAPES), AND LANDS THAT GROW HEALTHY FOOD FOR HAWAI'I'S PEOPLE, AND PARTNER TO CONSERVE MAUKA FORESTS AND RANCHES. WE WELCOME THOUSANDS OF RESIDENTS, VISITORS, AND STUDENTS EVERY YEAR TO LEARN ABOUT, ENJOY, AND HELP CARE FOR THESE LANDS, CREATING GENERATIONAL COMMITMENTS AND A SHARED VALUE SYSTEM AROUND LAND STEWARDSHIP. FORM 990, PAGE 2, PART III, LINE 4A HAWAI'I LAND TRUST (HILT) WORKS IN THREE PROGRAMMATIC AREAS: PROTECT, STEWARD, AND CONNECT. HILT IS CONSTANTLY FURTHERING ITS EFFORTS TO: 1) PROTECT LANDS IN LINE WITH ITS STRATEGIC LAND PROTECTION PRIORITIES (COASTLINES, HAWAIIAN CULTURAL LANDSCAPES, AND LANDS THAT GROW FOOD FOR HAWAI'I'S PEOPLE); 2) STEWARD ITS PUBLIC PRESERVES AND CONSERVATION EASEMENTS WITH NUMEROUS CONSERVATION VALUES (STUNNING SCENIC VISTAS; PUBLIC OUTDOOR RECREATION AREAS; PLACES OF CULTURAL AND HISTORICAL SIGNIFICANCE; RANCHES AND FARMS THAT PROVIDE FRESH LOCAL FOOD; WILDLIFE HABITATS THAT SECURE BIODIVERSITY; BEACHES FOR PEOPLE TO ENJOY; AND OTHER WATER RESOURCE AREAS); AND 3) CONNECT COMMUNITIES TO THEIR SPECIAL NATURAL PLACES. SOME 2024 HIGHLIGHTS ARE AS FOLLOWS: PROTECT - CONSERVATION PURCHASES AND EASEMENTS: 1. TOTAL PLACE PROTECTED FOLLOWING HILT'S STRATEGIC LAND PROTECTION PRIORITIES: A. PROTECTED 1.36 ACRES OF COASTAL LANDS IN HAMOA, HANA, MAUI AS A PART OF A LARGER SAVE HANA COAST EFFORTS WITH COMMUNITY GROUP KE AO HALII. B.PROTECTED 28 ACRES OF AGRICULTURAL LAND IN KOHALA, HAWAII WITH COMMUNITY STEWARDSHIP 2. TOTAL NEWLY PROTECTED LAND IN 2024: 29.36 ACRES STEWARDSHIP: 3. PLANTED 2,520 NATIVE AND RARE PLANTS AT HILT'S PRESERVES 4. 1,694 VOLUNTEERS GAVE 5,644 HOURS OF STEWARDSHIP AT HILT PRESERVES 5. 1 PLANT NURSERY STARTED AT MAHUKONA 6. 1 MEDICINAL PLANT GARDEN STARTED AT MAUNAWILA 7. 1 LICENSE AGREEMENT FOR COMMUNITY GARDEN AT VETERANS PEACE PARK 8. 1 STEWARD HIRED ON KAUAI AND 2 EDUCATORS HIRED ON MAUI 9. CONTINUED THE RESTORATION OF THE KAPOHO WETLAND AND FISHPOND AND EXPANDED 2 ACRES OF NATIVE HABITAT AT WAIHEE REFUGE, CLEARED 3 ACRES AT NUU REFUGE CONNECT: AINA ENGAGEMENT AND EDUCATION 10. FACILITATED 32 TALK STORY ON THE LAND HIKES 11. HOSTED 6,358 STUDENTS VISITS IN AINA-BASED EDUCATION 12. PROVIDED 41 COLLEGE & HIGH SCHOOL STUDENTS WITH INTERNSHIPS 13. WELCOMED 19,000 VISITORS TO OUR PRESERVES 14. HOSTED 2,185 CAMPERS ON HILT PRESERVES 15. ATTENDED 46 EVENTS FOR COMMUNITY OUTREACH 16. 2 MOU AGREEMENTS WITH ELEMENTARY SCHOOLS TO USE HILT SITE AS SATELLITE LEARNING SPACE 17. 184 FISHPOND PRACTITIONERS AT WAIHEE FOR THE KUA FISHPOND CONFERENCE (HUI MALAMA LOKO IA) 18. 7 TEMPORARY EMPLOYMENT & GREEN JOB TRAINING FOR FIRE-IMPACED MAUI RESIDENTS FORM 990, PAGE 6, PART VI, LINE 11B TIME PERMITTING, FORM 990 IS REVIEWED IN DRAFT FORMAT BY THE FINANCE COMMITTEE, THEN SUBMITTED TO THE FULL BOARD FOR FINAL REVIEW PRIOR TO FILING. FORM 990, PAGE 6, PART VI, LINE 12C IN ALL BOARD DECISIONS, BOARD MEMBERS ARE REMINDED ABOUT CONFLICT OF INTEREST, AND ANY WITH POTENTIAL CONFLICTS RECUSE THEMSELVES FROM DISCUSSION OR VOTING ON ISSUES WITH POTENTIAL CONFLICTS. ALL BOARD MEMBERS, STAFF AND OTHER CENTRAL VOLUNTEERS SIGN THE ORGANIZATIONS' CONFLICT OF INTEREST POLICY, CONFLICT OF INTEREST DISCLOSURE STATEMENT, AND CONFIDENTIALITY & NON-DISCLOSURE AGREEMENT. FORM 990, PAGE 6, PART VI, LINE 15A THE NATIONAL LAND TRUST ALLIANCE PUBLISHES SALARY SURVEYS APPROXIMATELY EVERY OTHER YEAR THAT SHOW COMPENSATION LEVELS OF SIMILAR LAND TRUST PERSONNEL. THESE SURVEYS ARE REVIEWED AS PART OF THE COMPENSATION EVALUATIONS BY: 1)THE BOARD OF DIRECTORS FOR THE CHIEF EXECUTIVE OFFICER SALARY AND 2)THE CHIEF EXECUTIVE OFFICER FOR KEY EMPLOYEE SALARIES. FORM 990, PAGE 6, PART VI, LINE 15B THE NATIONAL LAND TRUST ALLIANCE PUBLISHES SALARY SURVEYS APPROXIMATELY EVERY OTHER YEAR THAT SHOW COMPENSATION LEVELS OF SIMILAR LAND TRUST PERSONNEL. THESE SURVEYS ARE REVIEWED AS PART OF THE COMPENSATION EVALUATIONS BY: 1)THE BOARD OF DIRECTORS FOR THE CHIEF EXECUTIVE OFFICER SALARY AND 2)THE CHIEF EXECUTIVE OFFICER FOR KEY EMPLOYEE SALARIES. FORM 990, PAGE 6, PART VI, LINE 19 THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART VIII DURING 2022 TWO DONORS PROMISED TO GIVE HILT APPROXIMATELY 1,100 PIECES OF ORIGINAL MIXED MEDIA ART PRINTS BY A MAUI ARTIST. THE TERMS OF THE PROMISES REQUIRE THE ARTIST TO RETAIN POSSESSION AND CONTROL OF THE PRINTS FOR THREE YEARS, AFTER WHICH HILT OBTAINS UNRESTRICTED RIGHTS TO THE PRINTS. THE ORGANIZATION INTENDS TO SELL A PORTION OF THE CONTRIBUTED ARTWORK AND WILL RECOGNIZE THE PROCEEDS AS INCOME WHEN SOLD. FORM 990, PART XI, LINE 9 PROVISION FOR LOSSES ON PLEDGES -1,629,525 DURING 2024, THE BEGINNING BALANCE IN ALLOWANCE FOR UNCOLLECTIBLE PLEDGES WAS 137,000 AND THE BALANCE AT THE END OF THE YEAR WAS 42,525. THE CHANGE IN BALANCE INCLUDES A CURRENT YEAR PROVISION FOR LOSSES ON PLEDGES OF 1,629,525 AND 1,724,000 WRITTEN OFF DURING THE YEAR. DURING 2023, UPON THE ORGANIZATION'S ACQUISITION OF THE MAHUKONA COMPLEX, DONORS' CONDITIONAL PROMISES TO GIVE BECAME UNCONDITIONAL AFTER ESCROW FOR THE LAND PURCHASE CLOSED. THESE UNCONDITIONAL PLEDGES WERE RECOGNIZED IN THE 2023 STATEMENT OF ACTIVITIES AS CONTRIBUTIONS OF OTHER FINANCIAL ASSETS. DURING 2024, CERTAIN DONORS DID NOT FULFILL THEIR PLEDGES. AS A RESULT, 1,724,000 OF PLEDGES RECEIVABLE WERE WRITTEN OFF DURING 2024.