Civic Intelligence

Lahaina Community Land Trust

EIN 93-4230569 • 501(c)3 • Lahaina, HI

Profile

To protect and perpetuate lahaina, by empowering the lahaina community to live, engage, and prosper, restoring and caring for its 'aina and ea.

PO Box 12580Lahaina, HI 96761

www.lahainacommunitylandtrust.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

29th percentile

0.01x

Higher debt load relative to assets than 29% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

26th percentile

0.01x

Higher debt load relative to revenue than 26% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Net Margin

98th percentile

91%

Higher net margin than 98% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2024

Revenue Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2024

Balance Sheet
Liabilities / Assets29th percentile

Assets

$3,305,127

No earlier filing loaded for comparison.

Liabilities

$21,734

No earlier filing loaded for comparison.

Net Assets

$3,283,393

No earlier filing loaded for comparison.

Operations
Liabilities / Revenue26th percentileNet Margin98th percentile

Revenue

$3,594,311

No earlier filing loaded for comparison.

Expenses

$331,005

No earlier filing loaded for comparison.

Net Income

$3,263,306

No earlier filing loaded for comparison.

Trend Graphs

Balance Sheet Trend

Asset GrowthScore unavailable

Grouped bars show assets, liabilities, and net assets across loaded filings.

$4.0M$3.0M$2.0M$1.0M$0Assets 2024: $3,305,127Liabilities 2024: $21,734Net Assets 2024: $3,283,3932024

Highlighted filing

2024

Assets$3,305,127
Liabilities$21,734
Net Assets$3,283,393
Open 2024 Filing

Operations Trend

Revenue GrowthScore unavailable

Revenue, expenses, and net income by year, with the latest filing highlighted.

$4.0M$3.0M$2.0M$1.0M$0Revenue 2024: $3,594,311Expenses 2024: $331,005Net Income 2024: $3,263,3062024

Highlighted filing

2024

Revenue$3,594,311
Expenses$331,005
Net Income$3,263,306
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$3,305,127
Liabilities
$21,734
Net assets
$3,283,393
Revenue
$3,594,311
Expenses
$331,005
Net income
$3,263,306
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$3.31$0.02$3.28$3.59$0.33$3.26
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Nov 14, 2025
Return Version
2024v5.2
Gross Receipts
$3,594,311
Mission and Program Overview

Mission

To protect and perpetuate lahaina, by empowering the lahaina community to live, engage, and prosper, restoring and caring for its 'aina and ea.

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.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$20,087$2,792,627▲ $2,772,540
Land, Buildings, and Equipment, Net$0$508,406▲ $508,406
Accounts Receivable$0$4,094▲ $4,094
Total Assets$20,087$3,305,127▲ $3,285,040
Liabilities
Accounts Payable and Accrued Expenses$0$21,734▲ $21,734
Total Liabilities$0$21,734▲ $21,734
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$20,087$3,233,393▲ $3,213,306
Net Assets With Donor Restrictions$0$50,000▲ $50,000
Total Net Assets Fund Balance$20,087$3,283,393▲ $3,263,306
Total Liabilities and Net Assets / Fund Balance$20,087$3,305,127▲ $3,285,040

Asset Categories

AssetBook ValueDepreciationBasis
Land$508,406-$508,406
Compensation and Service Providers
Top Officer PayScore unavailable

Employees

NameTitleFull / Part TimeBaseTotal
Autumn NessExecutive DirectorFT$36,923$36,923
Simon WindellDirector of FinancePT$35,292$35,292
Carolyn AuweloaDirector of OperationsPT$26,538$26,538

Board Members and Trustees

NameTitle
Michaellyn BurkePresident
Kennard Kaipo KekonaSecretary
Paul Kapali KeahiTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$3,579,070
Program Service Revenue
$0
Investment Income
$12,371
Other Revenue
$2,870
All Other Contributions
$3,579,070
Change in Net Assets
$3,263,306

Audited Revenue Reconciliation

Revenue per Audited Statements
$3,594,311
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$3,594,311
Total Revenue per Form 990
$3,594,311
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$191,834
Salaries, Compensation, and Employee Benefits$139,171
Total Fundraising Expense$18,369
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Other$49,005$55,231-$104,236
Current Officers, Directors, Trustees, and Key Employees$79,003$14,813$4,937$98,753
Advertising$17,842$9,221-$27,063
Travel$9,021$10,533-$19,554
Information Technology$8,319$7,210$3,325$18,854
Payroll Taxes$9,762$5,049$2,020$16,831
Other Employee Benefits$7,725$3,995$1,598$13,318
Office Expenses$3,738$7,869-$11,607
Other Salaries and Wages$5,956$3,081$1,232$10,269
Other Expenses-$924$5,257$6,181
Occupancy-$4,339-$4,339
Total Functional Expenses$190,371$122,265$18,369$331,005

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$331,005
Total Expenses per Audited Statements$331,005
Total Expenses per Form 990$331,005
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$0
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

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.”

Filing and Contact Details

Filer

Filer Name
Lahaina Community Land Trust
EIN
93-4230569
Phone
8088305258
Address
PO BOX 12580, LAHAINA, HI 96761

Signing Officer

Name
Michaellyn Burke
Title
Board President
Phone
8088305258
Signed
2025-11-14
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Michaellyn Burke
Formed
2023
Legal Domicile
Hi
Voting Board Members
3
Independent Board Members
3
Employees
4
Volunteers
5

Preparer

Firm
N&k Cpas Inc
Address
999 BISHOP ST STE 2200, HONOLULU, HI 96813
Preparer
Won J Lee
Phone
8085242255
Supplemental Narrative

Additional Explanations

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.”

Financial Statement Notes

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.”

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This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd01
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
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IRS990ScheduleD/FootnoteTextInd0X
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IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0508406
IRS990ScheduleD/RevenueNotReportedAmt00
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt03594311
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0LAHAINA 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.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
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IRS990ScheduleD/TotalExpensesPerForm990Amt0331005
IRS990ScheduleD/TotalRevenuePerForm990Amt03594311
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt03594311
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IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE 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.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE 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.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2LCLT'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.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3COPIES ARE PROVIDED UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4PROFESSIONAL SERVICES: PROGRAM SERVICE EXPENSES 49,005. MANAGEMENT AND GENERAL EXPENSES 55,231. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 104,236.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE OVERSIGHT PROCESS OF THE AUDIT OF THE FINANCIAL STATEMENTS AND SELECTION OF AN INDEPENDENT ACCOUNTANT HAS NOT CHANGED FROM PRIOR YEARS.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART IX, LINE 11G
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART XII, LINE 2C:
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IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
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IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
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IRS990/TotalAssetsGrp/BOYAmt020087
IRS990/TotalAssetsGrp/EOYAmt03305127
IRS990/TotalCompGreaterThan150KInd00
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IRS990/TotalEmployeeCnt04
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt018369
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0122265
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0190371
IRS990/TotalFunctionalExpensesGrp/TotalAmt0331005
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt00
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IRS990/TotalLiabilitiesGrp/BOYAmt00
IRS990/TotalLiabilitiesGrp/EOYAmt021734
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt020087
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IRS990/TotalOtherCompensationAmt00
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IRS990/TotalReportableCompFromOrgAmt098753
IRS990/TotalRevenueGrp/ExclusionAmt012371
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt02870
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt03594311
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
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IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/ManagementAndGeneralAmt010533
IRS990/TravelGrp/ProgramServicesAmt09021
IRS990/TravelGrp/TotalAmt019554
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IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0PO BOX 12580
IRS990/USAddress/CityNm0LAHAINA
IRS990/USAddress/StateAbbreviationCd0HI
IRS990/USAddress/ZIPCd096761
IRS990/VotingMembersGoverningBodyCnt03
IRS990/VotingMembersIndependentCnt03
IRS990/WebsiteAddressTxt0WWW.LAHAINACOMMUNITYLANDTRUST.ORG
IRS990/WhistleblowerPolicyInd01
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0MICHAELLYN BURKE
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0BOARD PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum08088305258
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-11-14
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0LAHAINA COMMUNITY LAND TRUST
ReturnHeader/Filer/BusinessNameControlTxt0LAHA
ReturnHeader/Filer/EIN0934230569
ReturnHeader/Filer/PhoneNum08088305258
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 12580
ReturnHeader/Filer/USAddress/CityNm0LAHAINA
ReturnHeader/Filer/USAddress/StateAbbreviationCd0HI
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ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0990169131
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0N&K CPAS INC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0999 BISHOP ST STE 2200
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0HONOLULU
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0HI
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd096813
ReturnHeader/PreparerPersonGrp/PhoneNum08085242255
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0WON J LEE
ReturnHeader/ReturnTs02025-11-17T17:55:15-06:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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