Liabilities / Assets
59th percentile
Tied with the lowest-debt nonprofits in its peer group.
EIN 99-0305444 • 501(c)4 • Lahaina, HI
Profile
Lahainatown action committee promotes, preserves, and encourages the historical, cultural, social, commercial, and environmental vitality of lahaina. Action is an apt middle name for lahainatown action committee (lac), which was formed by business owners and residents in 1998 to preserve the historic integrity, re-kindle the small town atmosphere and promote uniqueness of lahaina. Lac is a 501(c)(4) non-profit organization. Lac is primarily self funded through membership dues, event revenue, and promotional product sales and is pro-active, results-oriented, entrepreneural, non-profit with wide spread community support.
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
Liabilities / Assets
59th percentile
Tied with the lowest-debt nonprofits in its peer group.
Liabilities / Revenue
60th percentile
Tied with the lowest-debt nonprofits in its peer group.
Net Margin
71st percentile
Higher net margin than 71% of similar nonprofits.
Top Officer Pay
Score unavailable
No filing with officer rows is available for this organization yet.
Asset Growth
98th percentile
Faster asset growth than 98% of similar nonprofits.
Revenue Growth
94th percentile
Faster revenue growth than 94% of similar nonprofits.
Assets
Up$70,654
Up $44,980 (+175%) from 2022
Liabilities
Down$0
Down $199 (-100%) from 2022
Net Assets
Up$70,654
Up $45,179 (+177%) from 2022
Revenue
Up$306,260
Up $152,198 (+99%) from 2022
Expenses
Up$261,080
Up $163,317 (+167%) from 2022
Net Income
Down$45,180
Down $11,119 (-20%) from 2022
Most recent year
2023 • Form 990Detailed filing. Detailed filing data is available for this year.
Lahainatown action committee promotes, preserves, and encourages the historical, cultural, social, commercial, and environmental vitality of lahaina. Action is an apt middle name for lahainatown action committee (lac), which was formed by business owners and residents in 1998 to preserve the historic integrity, re-kindle the small town atmosphere and promote uniqueness of lahaina. Lac is a 501(c)(4) non-profit organization. Lac is primarily self funded through membership dues, event revenue, and promotional product sales and is pro-active, results-oriented, entrepreneural, non-profit with wide spread community support.
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Cash and Non-Interest-Bearing Accounts | $14,948 | $70,654 | ▲ $55,706 |
| Pledges and Grants Receivable | $10,000 | - | - |
| Land, Buildings, and Equipment, Net | $726 | - | - |
| Total Assets | $25,674 | $70,654 | ▲ $44,980 |
| Liabilities | |||
| Other Liabilities | $200 | - | - |
| Total Liabilities | $200 | $0 | ▼ $200 |
| Net Assets / Fund Balance | |||
| Net Assets Without Donor Restrictions | $25,474 | $70,654 | ▲ $45,180 |
| Total Net Assets Fund Balance | $25,474 | $70,654 | ▲ $45,180 |
| Total Liabilities and Net Assets / Fund Balance | $25,674 | $70,654 | ▲ $44,980 |
| Name | Title |
|---|---|
| Sne Patel | President |
| Angus Mckelvey | Director |
| Moussa Hassan | Director |
| Sean Corpuel | Director |
| Ui Kahue | Director |
| Valerie Mckelvey | Director |
| Tambara Garrick | Secretary/tr |
| Jack Starr | Vice Preside |
| Line Item | Amount |
|---|---|
| Other Expenses | $261,080 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Salaries, Compensation, and Employee Benefits | $0 |
| Total Fundraising Expense | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Fees for Services Other | $249,663 | - | - | $249,663 |
| Insurance | - | $4,181 | - | $4,181 |
| Fees for Services Accounting | - | $3,064 | - | $3,064 |
| Advertising | $137 | $1,290 | - | $1,427 |
| Depreciation Depletion | - | $565 | - | $565 |
| Office Expenses | - | $389 | - | $389 |
| All Other Expenses | $98 | - | - | $98 |
| Other Expenses | $205 | $82 | - | $82 |
| Total Functional Expenses | $250,467 | $10,613 | $0 | $261,080 |
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
“The organization will review the form 990 at it's board of directors meeting prior to filing.”
“The organization monitors known conflicts of interest.”
“The compensation for the executive director is determined by the executive committee and must be approved by the board of directors.”
“Governing documents are made available to the public upon request.”
“Lahainatown action committee promotes, preserves, and encourages the historical, cultural, social, commercial, and environmental vitality of lahaina. Action is an apt middle name for lahainatown action committee (lac), which was formed by business owners and residents in 1998 to preserve the historic integrity, re-kindle the small town atmosphere and promote uniqueness of lahaina. Lac is a 501(c)(4) non-profit organization. Lac is primarily self funded through membership dues, event revenue, and promotional product sales and is pro-active, results-oriented, entrepreneural, non-profit with wide spread community support.”
“Lac is known for their large scale events which are well organized, well publicized and well attended by the public. Lac events are included in national and international media, as well as local and statewide media. The lac office receives many calls from visitors planning their trip to maui to coincide with a scheduled event. Past lac events included: chinese new year celebration, maui plein air painting invitational, ocean arts festival, banyan tree birthday party, international festival of canoes, kamehameha celebration, ho'olaule'a, old-fashioned fourth of july, maui chefs, a taste of lahaina, the best of island music, halloween in lahaina, holiday lighting of the banyan tree, he u'i cultural arts festival and friday night is art night. In addition to its events, lac acts as a liason and advocate for lahaina businesses. After the tragic lahaina fire on 8/8/23, lac immediately went into action to support lahaina businesses. First to ensure basic needs were met and working with other non-profits to distribute supplies to those impacted; later organizing business community meetings with government officials and other stakeholders. Lac continues to advocate for funding from both the public and private sector to help lahaina businesses survive and ultimately rebuild.”
“In response to the august 2023 lahaina fire, lac worked with other non profits, the county of maui and the state of hawaii on the kokua for maui initiative. It aims to support and uplift local maui-based businesses by providing opportunities to expand their network and customer base, while preserving maui's heritage and sharing its culture around the state. This plan includes a diverse strategy consisting of small-business fairs, an online host platform and more. With a generous grant lac provided the opportunity for 108 maui vendors to apply to go to hawaii island, oahu and kauai with a plaform to sell their goods and network on different islands at 5 events at four locations throughout the islands. The vendors were provided airfare (up to 2 round trips), lodging and discountson rental cars as well as marketing at the events.”
“4th of july bank fees 274 0 0 equipment rental 2,031 0 0 light & sound 500 0 0 outside services 46,066 0 0 security 8,436 0 0 supplies 830 0 0 0 0 0 kokua for maui advertising/promotion 10,825 0 0 awards 1,615 0 0 consultants 49,963 0 0 event expense 61,451 0 0 outside services 5,568 0 0 security 1,822 0 0 supplies 2,695 0 0 travel/lodging 57,587 0 0 total 249,663 0 0”
This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.
| Path | # | Value |
|---|---|---|
| IRS990/AccountantCompileOrReviewInd | 0 | false |
| IRS990/ActivitiesConductedPrtshpInd | 0 | false |
| IRS990/ActivityOrMissionDesc | 0 | LAHAINATOWN ACTION COMMITTEE PROMOTES, PRESERVES, AND ENCOURAGES THE HISTORICAL, CULTURAL, SOCIAL, COMMERCIAL, AND ENVIRONMENTAL VITALITY OF LAHAINA. ACTION IS AN APT MIDDLE NAME FOR LAHAINATOWN ACTION COMMITTEE (LAC), WHICH WAS FORMED BY BUSINESS OWNERS AND RESIDENTS IN 1998 TO PRESERVE THE HISTORIC INTEGRITY, RE-KINDLE THE SMALL TOWN ATMOSPHERE AND PROMOTE UNIQUENESS OF LAHAINA. LAC IS A 501(C)(4) NON-PROFIT ORGANIZATION. LAC IS PRIMARILY SELF FUNDED THROUGH MEMBERSHIP DUES, EVENT REVENUE, AND PROMOTIONAL PRODUCT SALES AND IS PRO-ACTIVE, RESULTS-ORIENTED, ENTREPRENEURAL, NON-PROFIT WITH WIDE SPREAD COMMUNITY SUPPORT. |
| IRS990/AdvertisingGrp/ManagementAndGeneralAmt | 0 | 1290 |
| IRS990/AdvertisingGrp/ProgramServicesAmt | 0 | 137 |
| IRS990/AdvertisingGrp/TotalAmt | 0 | 1427 |
| IRS990/AllOtherContributionsAmt | 0 | 6992 |
| IRS990/AllOtherExpensesGrp/ProgramServicesAmt | 0 | 98 |
| IRS990/AllOtherExpensesGrp/TotalAmt | 0 | 98 |
| IRS990/AnnualDisclosureCoveredPrsnInd | 0 | true |
| IRS990/BackupWthldComplianceInd | 0 | true |
| IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt | 0 | LAHAINATOWN ACTION COMMITTEE |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 8086679175 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 648 WHARF STREET |
| IRS990/BooksInCareOfDetail/USAddress/CityNm | 0 | LAHAINA |
| IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | HI |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 96761 |
| IRS990/BusinessRlnWith35CtrlEntInd | 0 | false |
| IRS990/BusinessRlnWithFamMemInd | 0 | false |
| IRS990/BusinessRlnWithOrgMemInd | 0 | false |
| IRS990/CashNonInterestBearingGrp/BOYAmt | 0 | 14948 |
| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 70654 |
| IRS990/ChangeToOrgDocumentsInd | 0 | false |
| IRS990/CollectionsOfArtInd | 0 | false |
| IRS990/CompensationFromOtherSrcsInd | 0 | false |
| IRS990/CompensationProcessCEOInd | 0 | true |
| IRS990/CompensationProcessOtherInd | 0 | false |
| IRS990/ConflictOfInterestPolicyInd | 0 | true |
| IRS990/ConservationEasementsInd | 0 | false |
| IRS990/ConsolidatedAuditFinclStmtInd | 0 | false |
| IRS990/CreditCounselingInd | 0 | false |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/CYContributionsGrantsAmt | 0 | 6992 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/CYInvestmentIncomeAmt | 0 | -161 |
| IRS990/CYOtherExpensesAmt | 0 | 261080 |
| IRS990/CYOtherRevenueAmt | 0 | 0 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 299429 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | 45180 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 0 |
| IRS990/CYTotalExpensesAmt | 0 | 261080 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 0 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 306260 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | false |
| IRS990/DeductibleArtContributionInd | 0 | false |
| IRS990/DeductibleNonCashContriInd | 0 | false |
| IRS990/DelegationOfMgmtDutiesInd | 0 | false |
| IRS990/DepreciationDepletionGrp/ManagementAndGeneralAmt | 0 | 565 |
| IRS990/DepreciationDepletionGrp/TotalAmt | 0 | 565 |
| IRS990/Desc | 0 | LAC IS KNOWN FOR THEIR LARGE SCALE EVENTS WHICH ARE WELL ORGANIZED, WELL PUBLICIZED AND WELL ATTENDED BY THE PUBLIC. LAC EVENTS ARE INCLUDED IN NATIONAL AND INTERNATIONAL MEDIA, AS WELL AS LOCAL AND STATEWIDE MEDIA. THE LAC OFFICE RECEIVES MANY CALLS FROM VISITORS PLANNING THEIR TRIP TO MAUI TO COINCIDE WITH A SCHEDULED EVENT. PAST LAC EVENTS INCLUDED: CHINESE NEW YEAR CELEBRATION, MAUI PLEIN AIR PAINTING INVITATIONAL, OCEAN ARTS FESTIVAL, BANYAN TREE BIRTHDAY PARTY, INTERNATIONAL FESTIVAL OF CANOES, KAMEHAMEHA CELEBRATION, HO'OLAULE'A, OLD-FASHIONED FOURTH OF JULY, MAUI CHEFS, A TASTE OF LAHAINA, THE BEST OF ISLAND MUSIC, HALLOWEEN IN LAHAINA, HOLIDAY LIGHTING OF THE BANYAN TREE, HE U'I CULTURAL ARTS FESTIVAL AND FRIDAY NIGHT IS ART NIGHT. IN ADDITION TO ITS EVENTS, LAC ACTS AS A LIASON AND ADVOCATE FOR LAHAINA BUSINESSES. AFTER THE TRAGIC LAHAINA FIRE ON 8/8/23, LAC IMMEDIATELY WENT INTO ACTION TO SUPPORT LAHAINA BUSINESSES. FIRST TO ENSURE BASIC NEEDS WERE MET AND WORKING WITH OTHER NON-PROFITS TO DISTRIBUTE SUPPLIES TO THOSE IMPACTED; LATER ORGANIZING BUSINESS COMMUNITY MEETINGS WITH GOVERNMENT OFFICIALS AND OTHER STAKEHOLDERS. LAC CONTINUES TO ADVOCATE FOR FUNDING FROM BOTH THE PUBLIC AND PRIVATE SECTOR TO HELP LAHAINA BUSINESSES SURVIVE AND ULTIMATELY REBUILD. |
| IRS990/DescribedInSection501c3Ind | 0 | false |
| IRS990/DisregardedEntityInd | 0 | false |
| IRS990/DocumentRetentionPolicyInd | 0 | false |
| IRS990/DoingBusinessAsName/BusinessNameLine1Txt | 0 | LAHAINATOWN ACTION COMMITTEE |
| IRS990/DonorAdvisedFundInd | 0 | false |
| IRS990/DonorRstrOrQuasiEndowmentsInd | 0 | false |
| IRS990/ElectionOfBoardMembersInd | 0 | false |
| IRS990/EmployeeCnt | 0 | 0 |
| IRS990/EngagedInExcessBenefitTransInd | 0 | false |
| IRS990/ExpenseAmt | 0 | 58941 |
| IRS990/FamilyOrBusinessRlnInd | 0 | false |
| IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt | 0 | 3064 |
| IRS990/FeesForServicesAccountingGrp/TotalAmt | 0 | 3064 |
| IRS990/FeesForServicesOtherGrp/ProgramServicesAmt | 0 | 249663 |
| IRS990/FeesForServicesOtherGrp/TotalAmt | 0 | 249663 |
| IRS990/ForeignActivitiesInd | 0 | false |
| IRS990/ForeignFinancialAccountInd | 0 | false |
| IRS990/ForeignOfficeInd | 0 | false |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 0 | 3.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 1 | 3.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 2 | 3.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 3 | 3.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 4 | 3.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 5 | 3.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 6 | 3.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 7 | 3.00 |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 4 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 5 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 6 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 7 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 0 | SNE PATEL |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | JACK STARR |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | TAMBARA GARRICK |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | SEAN CORPUEL |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 4 | MOUSSA HASSAN |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 5 | ANGUS MCKELVEY |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 6 | VALERIE MCKELVEY |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 7 | UI KAHUE |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 0 | PRESIDENT |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | VICE PRESIDE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | SECRETARY/TR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 4 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 5 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 6 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 7 | DIRECTOR |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | false |
| IRS990/FormationYr | 0 | 1988 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | false |
| IRS990/FSAuditedInd | 0 | false |
| IRS990/FundraisingActivitiesInd | 0 | false |
| IRS990/GainOrLossGrp/OtherAmt | 0 | -161 |
| IRS990/GamingActivitiesInd | 0 | false |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 8 |
| IRS990/GrantsToIndividualsInd | 0 | false |
| IRS990/GrantsToOrganizationsInd | 0 | false |
| IRS990/GrantToRelatedPersonInd | 0 | false |
| IRS990/GrossReceiptsAmt | 0 | 306421 |
| IRS990/GroupReturnForAffiliatesInd | 0 | false |
| IRS990/IncludeFIN48FootnoteInd | 0 | false |
| IRS990/IndependentAuditFinclStmtInd | 0 | false |
| IRS990/IndependentVotingMemberCnt | 0 | 8 |
| IRS990/IndoorTanningServicesInd | 0 | false |
| IRS990/InfoInScheduleOPartIIIInd | 0 | X |
| IRS990/InfoInScheduleOPartIXInd | 0 | X |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InsuranceGrp/ManagementAndGeneralAmt | 0 | 4181 |
| IRS990/InsuranceGrp/TotalAmt | 0 | 4181 |
| IRS990/InvestmentInJointVentureInd | 0 | false |
| IRS990/IRPDocumentCnt | 0 | 17 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LandBldgEquipBasisNetGrp/BOYAmt | 0 | 726 |
| IRS990/LegalDomicileStateCd | 0 | HI |
| IRS990/LessCostOthBasisSalesExpnssGrp/OtherAmt | 0 | 161 |
| IRS990/LoanOutstandingInd | 0 | false |
| IRS990/LocalChaptersInd | 0 | false |
| IRS990/MaterialDiversionOrMisuseInd | 0 | false |
| IRS990/MembersOrStockholdersInd | 0 | false |
| IRS990/MethodOfAccountingAccrualInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | true |
| IRS990/MinutesOfGoverningBodyInd | 0 | true |
| IRS990/MissionDesc | 0 | LAHAINATOWN ACTION COMMITTEE PROMOTES, PRESERVES, AND ENCOURAGES THE HISTORICAL, CULTURAL, SOCIAL, COMMERCIAL, AND ENVIRONMENTAL VITALITY OF LAHAINA. ACTION IS AN APT MIDDLE NAME FOR LAHAINATOWN ACTION COMMITTEE (LAC), WHICH WAS FORMED BY BUSINESS OWNERS AND RESIDENTS IN 1998 TO PRESERVE THE HISTORIC INTEGRITY, RE-KINDLE THE SMALL TOWN ATMOSPHERE AND PROMOTE UNIQUENESS OF LAHAINA. LAC IS A 501(C)(4) NON-PROFIT ORGANIZATION. LAC IS PRIMARILY SELF FUNDED THROUGH MEMBERSHIP DUES, EVENT REVENUE, AND PROMOTIONAL PRODUCT SALES AND IS PRO-ACTIVE, RESULTS-ORIENTED, ENTREPRENEURAL, NON-PROFIT WITH WIDE SPREAD COMMUNITY SUPPORT. |
| IRS990/MoreThan5000KToIndividualsInd | 0 | false |
| IRS990/MoreThan5000KToOrgInd | 0 | false |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 25474 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 70654 |
| IRS990/NetGainOrLossInvestmentsGrp/RelatedOrExemptFuncIncomeAmt | 0 | -161 |
| IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt | 0 | -161 |
| IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt | 0 | 25474 |
| IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt | 0 | 70654 |
| IRS990/NoListedPersonsCompensatedInd | 0 | X |
| IRS990/NondeductibleContributionsInd | 0 | false |
| IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt | 0 | 389 |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 389 |
| IRS990/OfficerMailingAddressInd | 0 | false |
| IRS990/OperateHospitalInd | 0 | false |
| IRS990/Organization501cInd | 0 | X |
| IRS990/OrganizationFollowsFASB117Ind | 0 | X |
| IRS990/OtherExpensesGrp/Desc | 0 | DUES & SUBSCRIPTIONS |
| IRS990/OtherExpensesGrp/Desc | 1 | VENUE, CATERING, ENTERTAI |
| IRS990/OtherExpensesGrp/Desc | 2 | BANK AND CREDIT CARD FEES |
| IRS990/OtherExpensesGrp/Desc | 3 | MEALS |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 0 | 955 |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 1 | 87 |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 2 | 82 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 0 | 364 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 1 | 205 |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 955 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 364 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 292 |
| IRS990/OtherExpensesGrp/TotalAmt | 3 | 82 |
| IRS990/OtherLiabilitiesGrp/BOYAmt | 0 | 200 |
| IRS990/OtherWebsiteInd | 0 | X |
| IRS990/PartialLiquidationInd | 0 | false |
| IRS990/PledgesAndGrantsReceivableGrp/BOYAmt | 0 | 10000 |
| IRS990/PoliticalCampaignActyInd | 0 | false |
| IRS990/PrincipalOfficerNm | 0 | SNE PATEL |
| IRS990/ProfessionalFundraisingInd | 0 | false |
| IRS990/ProgramServiceRevenueGrp/Desc | 0 | KOKUA FOR MAUI |
| IRS990/ProgramServiceRevenueGrp/Desc | 1 | 4TH OF JULY |
| IRS990/ProgramServiceRevenueGrp/Desc | 2 | MEMBERSHIP DUES |
| IRS990/ProgramServiceRevenueGrp/ExclusionAmt | 0 | 217000 |
| IRS990/ProgramServiceRevenueGrp/ExclusionAmt | 1 | 80379 |
| IRS990/ProgramServiceRevenueGrp/ExclusionAmt | 2 | 2050 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 0 | 217000 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 1 | 80379 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 2 | 2050 |
| IRS990/ProgSrvcAccomActy2Grp/Desc | 0 | IN RESPONSE TO THE AUGUST 2023 LAHAINA FIRE, LAC WORKED WITH OTHER NON PROFITS, THE COUNTY OF MAUI AND THE STATE OF HAWAII ON THE KOKUA FOR MAUI INITIATIVE. IT AIMS TO SUPPORT AND UPLIFT LOCAL MAUI-BASED BUSINESSES BY PROVIDING OPPORTUNITIES TO EXPAND THEIR NETWORK AND CUSTOMER BASE, WHILE PRESERVING MAUI'S HERITAGE AND SHARING ITS CULTURE AROUND THE STATE. THIS PLAN INCLUDES A DIVERSE STRATEGY CONSISTING OF SMALL-BUSINESS FAIRS, AN ONLINE HOST PLATFORM AND MORE. WITH A GENEROUS GRANT LAC PROVIDED THE OPPORTUNITY FOR 108 MAUI VENDORS TO APPLY TO GO TO HAWAII ISLAND, OAHU AND KAUAI WITH A PLAFORM TO SELL THEIR GOODS AND NETWORK ON DIFFERENT ISLANDS AT 5 EVENTS AT FOUR LOCATIONS THROUGHOUT THE ISLANDS. THE VENDORS WERE PROVIDED AIRFARE (UP TO 2 ROUND TRIPS), LODGING AND DISCOUNTSON RENTAL CARS AS WELL AS MARKETING AT THE EVENTS. |
| IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt | 0 | 191526 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990/PYContributionsGrantsAmt | 0 | 148162 |
| IRS990/PYExcessBenefitTransInd | 0 | false |
| IRS990/PYOtherExpensesAmt | 0 | 97763 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 5900 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | 56299 |
| IRS990/PYTotalExpensesAmt | 0 | 97763 |
| IRS990/PYTotalRevenueAmt | 0 | 154062 |
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| IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine1 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorNum | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine1 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine2 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode | 0 | RESTRICTED |
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| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | LAHAINATOWN ACTION COMMITTEE PROMOTES, PRESERVES, AND ENCOURAGES THE HISTORICAL, CULTURAL, SOCIAL, COMMERCIAL, AND ENVIRONMENTAL VITALITY OF LAHAINA. ACTION IS AN APT MIDDLE NAME FOR LAHAINATOWN ACTION COMMITTEE (LAC), WHICH WAS FORMED BY BUSINESS OWNERS AND RESIDENTS IN 1998 TO PRESERVE THE HISTORIC INTEGRITY, RE-KINDLE THE SMALL TOWN ATMOSPHERE AND PROMOTE UNIQUENESS OF LAHAINA. LAC IS A 501(C)(4) NON-PROFIT ORGANIZATION. LAC IS PRIMARILY SELF FUNDED THROUGH MEMBERSHIP DUES, EVENT REVENUE, AND PROMOTIONAL PRODUCT SALES AND IS PRO-ACTIVE, RESULTS-ORIENTED, ENTREPRENEURAL, NON-PROFIT WITH WIDE SPREAD COMMUNITY SUPPORT. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | LAC IS KNOWN FOR THEIR LARGE SCALE EVENTS WHICH ARE WELL ORGANIZED, WELL PUBLICIZED AND WELL ATTENDED BY THE PUBLIC. LAC EVENTS ARE INCLUDED IN NATIONAL AND INTERNATIONAL MEDIA, AS WELL AS LOCAL AND STATEWIDE MEDIA. THE LAC OFFICE RECEIVES MANY CALLS FROM VISITORS PLANNING THEIR TRIP TO MAUI TO COINCIDE WITH A SCHEDULED EVENT. PAST LAC EVENTS INCLUDED: CHINESE NEW YEAR CELEBRATION, MAUI PLEIN AIR PAINTING INVITATIONAL, OCEAN ARTS FESTIVAL, BANYAN TREE BIRTHDAY PARTY, INTERNATIONAL FESTIVAL OF CANOES, KAMEHAMEHA CELEBRATION, HO'OLAULE'A, OLD-FASHIONED FOURTH OF JULY, MAUI CHEFS, A TASTE OF LAHAINA, THE BEST OF ISLAND MUSIC, HALLOWEEN IN LAHAINA, HOLIDAY LIGHTING OF THE BANYAN TREE, HE U'I CULTURAL ARTS FESTIVAL AND FRIDAY NIGHT IS ART NIGHT. IN ADDITION TO ITS EVENTS, LAC ACTS AS A LIASON AND ADVOCATE FOR LAHAINA BUSINESSES. AFTER THE TRAGIC LAHAINA FIRE ON 8/8/23, LAC IMMEDIATELY WENT INTO ACTION TO SUPPORT LAHAINA BUSINESSES. FIRST TO ENSURE BASIC NEEDS WERE MET AND WORKING WITH OTHER NON-PROFITS TO DISTRIBUTE SUPPLIES TO THOSE IMPACTED; LATER ORGANIZING BUSINESS COMMUNITY MEETINGS WITH GOVERNMENT OFFICIALS AND OTHER STAKEHOLDERS. LAC CONTINUES TO ADVOCATE FOR FUNDING FROM BOTH THE PUBLIC AND PRIVATE SECTOR TO HELP LAHAINA BUSINESSES SURVIVE AND ULTIMATELY REBUILD. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | IN RESPONSE TO THE AUGUST 2023 LAHAINA FIRE, LAC WORKED WITH OTHER NON PROFITS, THE COUNTY OF MAUI AND THE STATE OF HAWAII ON THE KOKUA FOR MAUI INITIATIVE. IT AIMS TO SUPPORT AND UPLIFT LOCAL MAUI-BASED BUSINESSES BY PROVIDING OPPORTUNITIES TO EXPAND THEIR NETWORK AND CUSTOMER BASE, WHILE PRESERVING MAUI'S HERITAGE AND SHARING ITS CULTURE AROUND THE STATE. THIS PLAN INCLUDES A DIVERSE STRATEGY CONSISTING OF SMALL-BUSINESS FAIRS, AN ONLINE HOST PLATFORM AND MORE. WITH A GENEROUS GRANT LAC PROVIDED THE OPPORTUNITY FOR 108 MAUI VENDORS TO APPLY TO GO TO HAWAII ISLAND, OAHU AND KAUAI WITH A PLAFORM TO SELL THEIR GOODS AND NETWORK ON DIFFERENT ISLANDS AT 5 EVENTS AT FOUR LOCATIONS THROUGHOUT THE ISLANDS. THE VENDORS WERE PROVIDED AIRFARE (UP TO 2 ROUND TRIPS), LODGING AND DISCOUNTSON RENTAL CARS AS WELL AS MARKETING AT THE EVENTS. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | THE ORGANIZATION WILL REVIEW THE FORM 990 AT IT'S BOARD OF DIRECTORS MEETING PRIOR TO FILING. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | THE ORGANIZATION MONITORS KNOWN CONFLICTS OF INTEREST. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | THE COMPENSATION FOR THE EXECUTIVE DIRECTOR IS DETERMINED BY THE EXECUTIVE COMMITTEE AND MUST BE APPROVED BY THE BOARD OF DIRECTORS. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 6 | GOVERNING DOCUMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 7 | 4TH OF JULY BANK FEES 274 0 0 EQUIPMENT RENTAL 2,031 0 0 LIGHT & SOUND 500 0 0 OUTSIDE SERVICES 46,066 0 0 SECURITY 8,436 0 0 SUPPLIES 830 0 0 0 0 0 KOKUA FOR MAUI ADVERTISING/PROMOTION 10,825 0 0 AWARDS 1,615 0 0 CONSULTANTS 49,963 0 0 EVENT EXPENSE 61,451 0 0 OUTSIDE SERVICES 5,568 0 0 SECURITY 1,822 0 0 SUPPLIES 2,695 0 0 TRAVEL/LODGING 57,587 0 0 TOTAL 249,663 0 0 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990 - ORGANIZATION'S MISSION |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990, PAGE 2, PART III, LINE 4A |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990, PAGE 2, PART III, LINE 4B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990, PAGE 6, PART VI, LINE 11B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | FORM 990, PAGE 6, PART VI, LINE 12C |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | FORM 990, PAGE 6, PART VI, LINE 15A |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 6 | FORM 990, PAGE 6, PART VI, LINE 19 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 7 | FORM 990, PART IX, LINE 11G |
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| IRS990/USAddress/AddressLine1Txt | 0 | 648 WHARF STREET |
| IRS990/USAddress/CityNm | 0 | LAHAINA |
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| IRS990/VotingMembersGoverningBodyCnt | 0 | 8 |
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| IRS990/WebsiteAddressTxt | 0 | WWW.VISITLAHAINA.COM |
| IRS990/WhistleblowerPolicyInd | 0 | false |
| ReturnHeader/BuildTS | 0 | 2024-08-08 14:25:15Z |
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| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | SNE PATEL |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | PRESIDENT |
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| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2024-08-27 |
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| ReturnHeader/Filer/BusinessNameControlTxt | 0 | LAHA |
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| ReturnHeader/Filer/PhoneNum | 0 | 8086679175 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | PO BOX 1663 |
| ReturnHeader/Filer/USAddress/CityNm | 0 | LAHAINA |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | HI |
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| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 844041433 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | KAWAHARA HU LLP |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | 77 HOOKELE ST FL 3 |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | KAHULUI |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | HI |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 96732 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 8082445531 |
| ReturnHeader/PreparerPersonGrp/PreparationDt | 0 | 2024-08-27 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | ROBERT S KAWAHARA |
| ReturnHeader/ReturnTs | 0 | 2024-08-28T14:54:37-04:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990 |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2023-01-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2023-12-31 |
| ReturnHeader/TaxYr | 0 | 2023 |
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