Lahaina Community Land Trust
Nonprofit profile at a glance
- EIN
- 934230569
- IRS 990 coverage
- 2024–2024
- Forms available
- Form 990 2024, Form 990-N 2023
- Location
- Lahaina, HI, USA
- Phone
- 8088305258
- Rating
- 65
- Verdict
- SUPPORTED
- Rating confidence
- Moderate
- Sector
- Housing Support
Reported finances
- Revenue
- $3,594,311
- Expenses
- $331,005
- Assets
- $3,305,127
- Liabilities
- $21,734
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
6 people listed
Executive titles in this filing
- MICHAELLYN BURKE (PRESIDENT)
- AUTUMN NESS (EXECUTIVE DIRECTOR)
Highest reported compensation
- AUTUMN NESS (EXECUTIVE DIRECTOR): $36,923 total reported compensation
- SIMON WINDELL (DIRECTOR OF FINANCE): $35,292 total reported compensation
- CAROLYN AUWELOA (DIRECTOR OF OPERATIONS): $26,538 total reported compensation
Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.
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.
What it reported doing in 2024
Land acquisition - the organization began acquiring parcels in the burn zone for long-term community ownership and permanently affordable housing. Advanced due diligence and stewardship planning under the clt model.
Operating model
- Revenue model
- Donor-supported. 100% of the money available for current operations came from contributions and gifts.
- Distribution model
- Direct operator. The filing allocates 100% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.
The verdict
SUPPORTED - The filed numbers largely add up and most voting board members are independent. A relatively small share of available resources goes toward mission work and a relatively small share of total spending goes to programs.
Rating breakdown
- Financial Efficiency: 33
- Transparency & Controls: 92
- Accountability: 100
- Sustainability: 84
- Growth: NotEnoughData
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 5.6%; rating input score 6
- Program expense ratio: 57.5%; rating input score 58
- Fundraising efficiency: $194.84 raised per $1 spent on fundraising; rating input score 92; 92nd percentile among comparable filings
Transparency & Controls
- Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
- Pay-setting controls: Limited
- Foreign activity oversight: Limited
- Grant itemization coverage: Limited
- Major donor itemization: Yes; rating input score 100
- Related-party transparency: Limited
Accountability
- Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
- Governance controls: 9 of 9 controls in place; rating input score 100
- Conflict-of-interest policy: Pass
- Whistleblower policy: Pass
- Document-retention policy: Pass
- CEO compensation review process: Pass
- Other executive compensation review process: Pass
- Form 990 shared with the board: Pass
- Board meeting minutes documented: Pass
- Audit committee oversight: Pass
- Independent financial-statement audit: Pass
Sustainability
- Operating margin: 90.8%; rating input score 99; 99th percentile among comparable filings
- Total-asset coverage ratio: 9.99; rating input score 91; 91st percentile among comparable filings
- Liabilities to assets ratio: 0.01; rating input score 88; 88th percentile among comparable filings
- Officer compensation ratio: 29.8%; rating input score 5; 5th percentile among comparable filings
Growth
- Program expense growth: Limited
- Revenue growth: Limited
- Asset growth: Limited
Details
- Where the money goes: 5.6% of revenue deployed · 57.5% of spending went to programs
- Governance: 3 of 3 board members independent · 9 of 9 filing controls reported
- Programs: 3 filed program accomplishments · $190K in reported program spending
- Leadership: top reported pay $37K · 6 people listed
- Consistency: 25 of 25 current checks pass
- Schedules: 4 filed schedules · includes major donors
- Contacts: How to reach this organization
- Money network: 3 filed money-flow records
- Related organizations: Filed and resolved organization relationships.
- Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
- People: Everyone the filings name, and which of them the filings identify by more than a name.
Key Signals
Signals prioritize questions for review. They are not findings of misconduct.
- High — Financial Efficiency: Mission deployment rate scored 6/100.
- Review — Financial Efficiency: Program expense ratio scored 58/100.
- High — Sustainability: Officer compensation ratio scored 5/100.