Civic Intelligence

Life of the Land

EIN 99-0146020 • 501(c)3 • Honolulu, HI

Profile

Life of the Land is Hawai`i's own energy, environmental and community action group advocating for the people and `aina for four decades. Our mission is to preserve and protect the life of the land through sound energy and land use policies and to promote open government through research, education, advocacy and, when necessary, litigation.

PO Box 37158Honolulu, HI 96837-0158

n/A

Siviq Scores

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

Liabilities / Assets

Score unavailable

No value available

Liabilities-to-assets requires both liabilities and assets on the latest valid filing.

Source year 2025

Liabilities / Revenue

Score unavailable

No value available

Liabilities-to-revenue requires both liabilities and revenue on the latest valid filing.

Source year 2025

Net Margin

15th percentile

-47%

Higher net margin than 15% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2025

Top Officer Pay

81st percentile

$0

Higher top officer pay than 81% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

501(c)3 • <$500k nonprofits • Source year 2025

Asset Growth

38th percentile

-12%

Faster asset growth than 38% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2024 to 2025

Revenue Growth

24th percentile

-36%

Faster revenue growth than 24% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2024 to 2025

Balance Sheet
Liabilities / AssetsScore unavailable

Assets

Down

$257,886

Down $25,364 (-9.0%) from 2023

Liabilities

-

No earlier filing loaded for comparison.

Net Assets

$257,886

No earlier filing loaded for comparison.

Operations
Liabilities / RevenueScore unavailableNet Margin15th percentile

Revenue

Down

$149,353

Down $6,367 (-4.1%) from 2023

Expenses

Up

$174,717

Up $88,669 (+103%) from 2023

Net Income

Down

-$25,364

Down $95,036 (-136%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth38th percentile

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

$300K$200K$100K$0Assets 2011: $29,230Liabilities 2011: $02011Assets 2012: $50,483Liabilities 2012: $02012Assets 2013: $60,468Liabilities 2013: $0Net Assets 2013: $60,4682013Assets 2014: $76,068Liabilities 2014: $02014Assets 2015: $90,800Liabilities 2015: $02015Assets 2016: $108,185Liabilities 2016: $02016Assets 2017: $95,019Liabilities 2017: $0Net Assets 2017: $95,0192017Assets 2018: $102,191Liabilities 2018: $0Net Assets 2018: $102,1912018Assets 2019: $90,787Liabilities 2019: $02019Assets 2020: $192,334Liabilities 2020: $0Net Assets 2020: $192,3342020Assets 2021: $183,328Liabilities 2021: $02021Assets 2022: $213,578Net Assets 2022: $213,5782022Assets 2023: $283,250Liabilities 2023: $02023Assets 2024: $257,886Net Assets 2024: $257,8862024

Highlighted filing

2024

Assets$257,886
Liabilities-
Net Assets$257,886
Open 2024 Filing

Operations Trend

Revenue Growth24th percentile

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

$200K$100K$0-$100KRevenue 2011: $73,653Expenses 2011: $65,876Net Income 2011: $7,7772011Revenue 2012: $90,313Expenses 2012: $69,060Net Income 2012: $21,2532012Revenue 2013: $85,267Expenses 2013: $75,282Net Income 2013: $9,9852013Revenue 2014: $98,890Expenses 2014: $83,289Net Income 2014: $15,6012014Revenue 2015: $102,411Expenses 2015: $87,679Net Income 2015: $14,7322015Revenue 2016: $106,441Expenses 2016: $89,056Net Income 2016: $17,3852016Revenue 2017: $76,828Expenses 2017: $89,994Net Income 2017: -$13,1662017Revenue 2018: $87,367Expenses 2018: $80,195Net Income 2018: $7,1722018Revenue 2019: $95,029Expenses 2019: $106,433Net Income 2019: -$11,4042019Revenue 2020: $173,511Expenses 2020: $71,963Net Income 2020: $101,5482020Revenue 2021: $84,425Expenses 2021: $93,431Net Income 2021: -$9,0062021Revenue 2022: $118,172Expenses 2022: $87,922Net Income 2022: $30,2502022Revenue 2023: $155,720Expenses 2023: $86,048Net Income 2023: $69,6722023Revenue 2024: $149,353Expenses 2024: $174,717Net Income 2024: -$25,3642024

Highlighted filing

2024

Revenue$149,353
Expenses$174,717
Net Income-$25,364
Open 2024 Filing

Filings

Most recent year

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

Open filing
Assets
$257,886
Liabilities
-
Net assets
$257,886
Revenue
$149,353
Expenses
$174,717
Net income
-$25,364
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$2.58$2.58$1.49$1.75$0.25
2023Summary only. Only limited summary data is available for this year.$2.83$0.00$1.56$0.86$0.70
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.14$2.14$1.18$0.88$0.30
2021Summary only. Only limited summary data is available for this year.$1.83$0.00$0.84$0.93$0.09
2020Detailed filing. Detailed filing data is available for this year.$1.92$0.00$1.92$1.74$0.72$1.02
2019Summary only. Only limited summary data is available for this year.$0.91$0.00$0.95$1.06$0.11
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.02$0.00$1.02$0.87$0.80$0.07
2017Detailed filing. Detailed filing data is available for this year.$0.95$0.00$0.95$0.77$0.90$0.13
2016Summary only. Only limited summary data is available for this year.$1.08$0.00$1.06$0.89$0.17
2015Summary only. Only limited summary data is available for this year.$0.91$0.00$1.02$0.88$0.15
2014Summary only. Only limited summary data is available for this year.$0.76$0.00$0.99$0.83$0.16
2013Detailed filing. Detailed filing data is available for this year.$0.60$0.00$0.60$0.85$0.75$0.10
2012Summary only. Only limited summary data is available for this year.$0.50$0.00$0.90$0.69$0.21
2011Summary only. Only limited summary data is available for this year.$0.29$0.00$0.74$0.66$0.08
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
May 31, 2025
Return Version
2024v5.1
Gross Receipts
$149,353
Mission and Program Overview

Mission

Environmental education and advocacy

Program Services

DescriptionGrantsExpenses
COMMUNITY EDUCATION ON RENEWABLE ENERGY TO EDUCATE THE PUBLIC ON RENEWALBE ENERGY, WIND, ETCCLIMATE, ENVIRONMENTAL, AND CULTURAL ASPECTS$100,000$100,000
GENERAL ENVIRONMENT ISSUES AND JUSTICETO EDUCATE THE PUBLIC ON JUSICE, EQUALITY AND ENDING DISCRIMINATION$50,000$50,000
SOCIAL JUSTICE AND ADVOCACY$10,000$10,000
Compensation and Service Providers
Top Officer Pay81st percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
DAVID HENKINSecretary-$0--
ART MORITreasurer-$0--
LYNETTE CRUZVice President-$0--
MIWA TAMANAHAPresident-$0--
Filing and Contact Details

Filer

Filer Name
Life of the Land
EIN
99-0146020
Phone
8089270709
Address
PO BOX 37158, HONOLULU, HI 96837-0158

Signing Officer

Name
Henry Curtis
Title
Executive
Phone
8089270709
Signed
2025-05-31
Discuss with paid preparer
Yes

Preparer

Firm
Gerald Y Ushijima CPA
Address
1110 UNIVERSITY AVE STE 508, HONOLULU, HI 96826
Preparer
Gerald Y Ushijima
Phone
8089495588
Supplemental Narrative

Additional Explanations

Form 990EZ, Part I, Line 16

“ACCOUNTING 528.”

Form 990EZ, Part I, Line 16

“MISC EXP 1087.”

Form 990EZ, Part I, Line 16

“UTILITIES 2430.”

Form 990EZ, Part I, Line 16

“GENERAL ADMIN 500.”

Form 990EZ, Part I, Line 16

“MISC 172.”

Raw XML Appendix173 raw XML fields

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

Path#Value
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IRS990EZ/BooksInCareOfDetail/PersonNm0HENRY CURTIS
IRS990EZ/BooksInCareOfDetail/PhoneNum08089270709
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt0PO BOX 37158
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0HONOLULU
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0HI
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd0968370158
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt0283250
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt0257886
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
IRS990EZ/ContributionsGiftsGrantsEtcAmt0149353
IRS990EZ/CostOfGoodsSoldAmt00
IRS990EZ/CostOrOtherBasisExpenseSaleAmt00
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/EngagedInExcessBenefitTransInd0false
IRS990EZ/ExcessOrDeficitForYearAmt0-25364
IRS990EZ/FeesAndOtherPymtToIndCntrctAmt0170000
IRS990EZ/FiledScheduleAInd0true
IRS990EZ/ForeignFinancialAccountInd0false
IRS990EZ/ForeignOfficeInd0false
IRS990EZ/Form1120PolFiledInd0false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt0283250
IRS990EZ/Form990TotalAssetsGrp/EOYAmt0257886
IRS990EZ/FundraisingGrossIncomeAmt00
IRS990EZ/GainOrLossFromSaleOfAssetsAmt00
IRS990EZ/GrossProfitLossSlsOfInvntryAmt00
IRS990EZ/GrossReceiptsAmt0149353
IRS990EZ/GrossReceiptsForPublicUseAmt00
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/InitiationFeesAndCapContriAmt00
IRS990EZ/InvestmentIncomeAmt00
IRS990EZ/LobbyingActivitiesInd0false
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MembershipDuesAmt00
IRS990EZ/MethodOfAccountingCashInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt0283250
IRS990EZ/NetAssetsOrFundBalancesEOYAmt0257886
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt0283250
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt0257886
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt00.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt10.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt20.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt30.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0DAVID HENKIN
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1ART MORI
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2LYNETTE CRUZ
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm3MIWA TAMANAHA
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0SECRETARY
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1TREASURER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2VICE PRESIDENT
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt3PRESIDENT
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501c3Ind0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherExpensesTotalAmt04717
IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt0NONE
IRS990EZ/PartVIOfCompOfHghstPdEmplTxt0NONE
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0ENVIRONMENTAL EDUCATION AND ADVOCACY
IRS990EZ/ProgramServiceRevenueAmt00
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0COMMUNITY EDUCATION ON RENEWABLE ENERGY TO EDUCATE THE PUBLIC ON RENEWALBE ENERGY, WIND, ETCCLIMATE, ENVIRONMENTAL, AND CULTURAL ASPECTS
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt1SOCIAL JUSTICE AND ADVOCACY
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt2GENERAL ENVIRONMENT ISSUES AND JUSTICETO EDUCATE THE PUBLIC ON JUSICE, EQUALITY AND ENDING DISCRIMINATION
IRS990EZ/ProgramSrvcAccomplishmentGrp/GrantsAndAllocationsAmt0100000
IRS990EZ/ProgramSrvcAccomplishmentGrp/GrantsAndAllocationsAmt110000
IRS990EZ/ProgramSrvcAccomplishmentGrp/GrantsAndAllocationsAmt250000
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt0100000
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt110000
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt250000
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/SchoolOperatingInd0false
IRS990EZ/SpecialEventsDirectExpensesAmt00
IRS990EZ/SpecialEventsNetIncomeLossAmt00
IRS990EZ/StatesWhereCopyOfReturnIsFldCd0HI
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TotalExpensesAmt0174717
IRS990EZ/TotalProgramServiceExpensesAmt0160000
IRS990EZ/TotalRevenueAmt0149353
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990EZ/WebsiteAddressTxt0N/A
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt0149353
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0155720
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0118172
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt098824
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0173511
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt0695580
IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/TotalAmt00
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt00
IRS990ScheduleA/InvestmentIncomeCYPct00
IRS990ScheduleA/OtherIncome170Grp/TotalAmt00
IRS990ScheduleA/OtherSupportSumAmt00
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct01.00000
IRS990ScheduleA/PublicSupportCY509Pct00
IRS990ScheduleA/PublicSupportPY170Pct01.00000
IRS990ScheduleA/PublicSupportTotal170Amt0695580
IRS990ScheduleA/PublicSupportTotal509Amt00
IRS990ScheduleA/SubstantialContributorsTotAmt00
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0149353
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0155720
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0118172
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt098824
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0173511
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt0695580
IRS990ScheduleA/TotalSupportAmt0695580
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/TotalAmt00
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0ACCOUNTING 528.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1MISC EXP 1087.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2UTILITIES 2430.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3GENERAL ADMIN 500.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4MISC 172.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990EZ, Part I, Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990EZ, Part I, Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990EZ, Part I, Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990EZ, Part I, Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990EZ, Part I, Line 16
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0HENRY CURTIS
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0EXECUTIVE
ReturnHeader/BusinessOfficerGrp/PhoneNum08089270709
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-05-31
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0LIFE OF THE LAND
ReturnHeader/Filer/BusinessNameControlTxt0LIFE
ReturnHeader/Filer/EIN0990146020
ReturnHeader/Filer/PhoneNum08089270709
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 37158
ReturnHeader/Filer/USAddress/CityNm0HONOLULU
ReturnHeader/Filer/USAddress/StateAbbreviationCd0HI
ReturnHeader/Filer/USAddress/ZIPCd0968370158
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0990230347
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0GERALD Y USHIJIMA CPA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt01110 UNIVERSITY AVE STE 508
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0HONOLULU
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0HI
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd096826
ReturnHeader/PreparerPersonGrp/PhoneNum08089495588
ReturnHeader/PreparerPersonGrp/PreparationDt02025-06-03
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0GERALD Y USHIJIMA
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02025-06-03T17:35:36-07:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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