2025-11-14T16:59:31-06:00 2024-12-31 261659234 CW ASSOCIATES CPAS 700 BISHOP STREET SUITE 1040 HONOLULU HI 96813 990 2024-01-01 811067169 HHOC HOUSING AND LAND TRUST HHOC 8085239500 1259 AALA STREET 201 HONOLULU HI 96817 REINA MIYAMOTO EXECUTIVE DIRECTOR 8085239500 2025-11-14 1 0 RODNEY M HARANO P00389596 8085311040 2025-11-13 2024 2025-03-06 01:10:19Z REINA MIYAMOTO 1259 AALA STREET 201 HONOLULU HI 96817 476000 0 X WWW.HIHOMEOWNERSHIP.ORG/HHLT X 2015 HI THE MISSION OF HHOC HOUSING LAND TRUST IS TO PROVIDE AFFORDABLE HOUSING AND HOMEOWNERSHIP OPPORTUNITIES TO LOW- AND MODERATE-INCOME FAMILIES IN HAWAII WHILE ENSURING PERMANENT HOUSING AFFORDABILITY THROUGH THE USE OF A LAND TRUST MODEL. 9 9 0 11 0 0 20000 0 0 0 -120435 38395 0 0 -100435 38395 0 0 0 0 0 0 0 0 0 290 6285 290 6285 -100725 32110 608003 299612 345784 5283 262219 294329 THE MISSION OF HHOC HOUSING LAND TRUST IS TO PROVIDE AFFORDABLE HOUSING AND HOMEOWNERSHIP OPPORTUNITIES TO LOW- AND MODERATE-INCOME FAMILIES IN HAWAII WHILE ENSURING PERMANENT HOUSING AFFORDABILITY THROUGH THE USE OF A LAND TRUST MODEL. 0 0 HHLT RENOVATED, AND SOLD 1 PROPERTY BELOW MARKET VALUE TO CREATE AFFORDABLE HOMES WITH DEED RESTRICTIONS TO KEEP IT AFFORDABLE THROUGH UPCOMING RESALES. ONE MORE HOME WAS LISTED FOR SALE AT YEAR-END. 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 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 1 0 0 0 1 1 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 X 9 9 0 0 0 0 1 1 0 1 1 0 0 1 1 1 1 1 1 0 0 0 HI X KRYSTAL CHING 8089410500 1601 KAPIOLANI BLVD STE 1140 HONOLULU HI 96814 KEITH KATO PRESIDENT 0.25 0.25 X X 0 0 0 DEBRA LUNING VICE PRESIDENT 0.25 1.00 X X 0 0 0 KARL YONESHIGE TREASURER 0.25 0.50 X X 0 0 0 JUN YANG SECRETARY 0.25 0.25 X X 0 0 0 EARL MENTE DIRECTOR 0.50 X 0 0 0 JACK LEGAL DIRECTOR 0.50 X 0 0 0 MICHAEL LUM DIRECTOR 0.50 X 0 0 0 JASON MARTINSON DIRECTOR 0.25 X 0 0 0 GARY MACKLER DIRECTOR 0.25 X 0 0 0 REINA MIYAMOTO EXECUTIVE DIRECTOR 1.25 38.75 X 0 105000 9154 0 105000 9154 0 0 0 0 0 476000 437605 38395 38395 38395 38395 38395 0 0 6285 6285 6285 0 6285 0 233469 299612 10000 0 364534 0 608003 299612 333646 0 12138 5283 345784 5283 X 248101 280211 14118 14118 262219 294329 608003 299612 32110 0 X 0 1 X 1 1 1 X 300773 169228 45000 20000 0 535001 300773 169228 45000 20000 535001 24276 510725 1214 1214 536215 3198377 0.95250 0.95820 X 0 X 0 0 0 38395 38395 38395 6285 0 6285 0 6285 PART X, LINE 2: U.S. GAAP REQUIRES UNCERTAIN TAX POSITIONS TO BE RECOGNIZED IN THE CONSOLIDATED FINANCIAL STATEMENTS IF THEY ARE MORE LIKELY THAN NOT TO FAIL UPON REGULATORY EXAMINATION. MANAGEMENT HAS EVALUATED THE TAX POSITIONS OF HHOC, HHOCM, AND HLT AS OF AND FOR THE YEARS ENDED DECEMBER 31, 2024 AND 2023 BY REVIEWING THEIR INCOME TAX RETURNS, AND DETERMINED THAT THEY HAD NO UNCERTAIN TAX POSITIONS REQUIRED TO BE REPORTED IN ACCORDANCE WITH U.S. GAAP. HHOC, HHOCM, AND HLT ARE SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS IN PROGRESS FOR ANY OPEN TAX PERIODS. PART XI, LINE 4B - OTHER ADJUSTMENTS: GAIN ON SALE OF PROPERTY 38,395. FORM 990, PART VI, SECTION A, LINE 6 HAWAII HOMEOWNERSHIP CENTER IS THE SOLE MEMBER OF HHOC HOUSING AND LAND TRUST. FORM 990, PART VI, SECTION A, LINE 7A AS HHOC IS THE SOLE MEMBER, IT DOES HAVE THE RIGHT TO ELECT HHOC HOUSING AND LAND TRUST'S BOARD MEMBERS IF IT SO DESIRES. FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 IS PROVIDED TO THE AUDIT COMMITTEE FOR REVIEW, COMMENTS, AND QUESTIONS. IT IS THEN PROVIDED TO THE BOARD OF DIRECTORS AND REVIEWED BY THE TAX PREPARERS BEFORE THE BOARD OF DIRECTORS HAVE A VOTE TO APPROVE THE FORM 990. FORM 990, PART VI, SECTION B, LINE 12C ANNUALLY BOARD MEMBERS ARE ASKED TO SIGN THE CONFLICT OF INTEREST POLICY. THIS PROVIDES AN OPPORTUNITY FOR DISCLOSURE OF ANY CONFLICTS. DURING BOARD MEETINGS, WHEN VOTING ON VARIOUS MATTERS, ANY CONFLICTS ARE NOTED AND RECORDED ON THE BOARD MINUTES. FORM 990, PART VI, SECTION B, LINE 15 THERE ARE NO PAID STAFF FOR HHLT. EXECUTIVE DIRECTOR IS PAID BY HAWAII HOMEOWNERSHIP CENTER. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. HAWAII HOMEOWNERSHIP CENTER 1259 AALA STREET SUITE 201 HONOLULU HI 96817 680544935 HOMEOWNERSHIP EDUCATION AND COUNSELING HI 501(C)(3) LINE 7 N/A 0 HHOC MORTGAGE 1259 AALA STREET SUITE 201 HONOLULU HI 96817 271240023 FINANCIAL ASSISTANCE FOR LOW/MODERATE INCOME HOME BUYERS HI 501(C)(3) LINE 7 HAWAII HOMEOWNERSHIP CENTER 0 0 0 0 0 1 0 0 0 0 0 0 0 1 1 1 1 1 0 0