2024-08-21T15:05:03-04:00 2023-12-31 990272757 AKAMINE OYADOMARI & KOSAKI CPAS INC 1601 KAPIOLANI BLVD STE 1140 HONOLULU HI 96814 990 2023-01-01 990353223 HAWAIIAN ISLANDS LAND TRUST HAWA 8087442462 126 QUEEN STREET SUITE 306 HONOLULU HI 96813 OLU CAMPBELL CEO AND PRESIDENT 8087910729 2024-08-14 true true KRYSTAL CHING P01258469 8089410500 2024-08-14 2023 2024-08-08 14:25:15Z HAWAI'I LAND TRUST OLU CAMPBELL 126 QUEEN STREET SUITE 306 HONOLULU HI 96813 68610245 false X WWW.HILT.ORG X 2001 HI HAWAIIAN ISLANDS LAND TRUST DBA HAWAI'I LAND TRUST (HILT) IS HAWAI'I'S STATEWIDE LAND TRUST THAT IS BOTH A HAWAI'I 501(C)3 NONPROFIT, AND A NATIONALLY ACCREDITED LAND TRUST. HILT'S MISSION IS TO PROTECT AND STEWARD THE LANDS THAT SUSTAIN HAWAI'I, AND TO PERPETUATE HAWAIIAN VALUES BY CONNECTING PEOPLE WITH 'AINA. 'AINA MEANS THE LANDS THAT FEED US. HILT FORMED IN 2011 FROM A MERGER OF FOUR ISLAND LAND TRUSTS ON MAUI, O'AHU, HAWAI'I ISLAND, AND KAUA'I. A DEDICATED BOARD OF DIRECTORS REPRESENTING ALL MAJOR ISLANDS GUIDES HILT, SUPPORTED BY A HARD WORKING, DIVERSE, AND KNOWLEDGEABLE STAFF. HILT HAS PROTECTED OVER 22,553 ACRES ACROSS HAWAI'I, THROUGH FEE PURCHASES THAT BECOME PUBLIC PRESERVES OWNED AND STEWARDED BY HILT, AND CONSERVATION EASEMENTS PROTECTING AGRICULTURAL, ECOLOGICAL, AND CULTURAL RESOURCES ON PRIVATE LANDS. WE WORK IN THREE PROGRAMMATIC AREAS: PROTECT, STEWARD, AND CONNECT. WE PROTECT LANDS THAT ARE INTEGRAL TO HAWAI'I'S WELL-BEING AND CHARACTER, UPHOLDING OUR KULEANA (RESP 16 16 21 1684 0 5090559 21209120 0 10541 208261 92645 -33620 5193745 21383761 0 0 1180146 1220333 0 427434 1485058 1266320 2665204 2486653 2528541 18897108 21324161 38578252 343030 731466 20981131 37846786 X HAWAIIAN ISLANDS LAND TRUST DBA HAWAI'I LAND TRUST (HILT) IS HAWAI'I'S STATEWIDE LAND TRUST THAT IS BOTH A HAWAI'I 501(C)3 NONPROFIT, AND A NATIONALLY ACCREDITED LAND TRUST. HILT'S MISSION IS TO PROTECT AND STEWARD THE LANDS THAT SUSTAIN HAWAI'I, AND TO PERPETUATE HAWAIIAN VALUES BY CONNECTING PEOPLE WITH 'AINA. 'AINA MEANS THE LANDS THAT FEED US. HILT FORMED IN 2011 FROM A MERGER OF FOUR ISLAND LAND TRUSTS ON MAUI, O'AHU, HAWAI'I ISLAND, AND KAUA'I. A DEDICATED BOARD OF DIRECTORS REPRESENTING ALL MAJOR ISLANDS GUIDES HILT, SUPPORTED BY A HARD WORKING, DIVERSE, AND KNOWLEDGEABLE STAFF. HILT HAS PROTECTED OVER 22,553 ACRES ACROSS HAWAI'I, THROUGH FEE PURCHASES THAT BECOME PUBLIC PRESERVES OWNED AND STEWARDED BY HILT, AND CONSERVATION EASEMENTS PROTECTING AGRICULTURAL, ECOLOGICAL, AND CULTURAL RESOURCES ON PRIVATE LANDS. WE WORK IN THREE PROGRAMMATIC AREAS: PROTECT, STEWARD, AND CONNECT. WE PROTECT LANDS THAT ARE INTEGRAL TO HAWAI'I'S WELL-BEING AND CHARACTER, UPHOLDING OUR KULEANA (RESP false false 1951552 HAWAI'I LAND TRUST (HILT) WORKS IN THREE PROGRAMMATIC AREAS: PROTECT, STEWARD, AND CONNECT. HILT IS CONSTANTLY FURTHERING ITS EFFORTS TO: 1) PROTECT LANDS IN LINE WITH ITS STRATEGIC LAND PROTECTION PRIORITIES (COASTLINES, HAWAIIAN CULTURAL LANDSCAPES, AND LANDS THAT GROW FOOD FOR HAWAI'I'S PEOPLE); 2) STEWARD ITS PUBLIC PRESERVES AND CONSERVATION EASEMENTS WITH NUMEROUS CONSERVATION VALUES (STUNNING SCENIC VISTAS; PUBLIC OUTDOOR RECREATION AREAS; PLACES OF CULTURAL AND HISTORICAL SIGNIFICANCE; RANCHES AND FARMS THAT PROVIDE FRESH LOCAL FOOD; WILDLIFE HABITATS THAT SECURE BIODIVERSITY; BEACHES FOR PEOPLE TO ENJOY; AND OTHER WATER RESOURCE AREAS); AND 3) CONNECT COMMUNITIES TO THEIR SPECIAL NATURAL PLACES. SOME 2023 HIGHLIGHTS ARE AS FOLLOWS: PROTECT - CONSERVATION PURCHASES AND EASEMENTS: 1. TOTAL PLACES PROTECTED FOLLOWING HILT'S STRATEGIC LAND PROTECTION PRIORITIES: A. PROTECTED 642 ACRES OF CULTURALLY SIGNIFICANT COASTAL LANDS AT MAHUKONA, KOHALA, HAWAII ISLAND THROUGH FEE SIMPLE PURCHASE AND IS OUR EIGHTH COMMUNITY PRESERVE. B. PARTNERED WITH HANA COMMUNITY GROUP KE AO HALII TO PROTECT 8.58 ACRES OF ICONIC COASTAL LANDS IN HAMOA, HANA, MAUI AND A PART OF LARGER SAVE HANA COAST EFFORTS. C. PROTECTED 1.447 ACRES AT HONOKOHAU BAY, KAANAPALI, MAUI WITH COMMUNITY GROUP NA MAMO ALOHA AINA O HONOKOHAU. 2. TOTAL LAND PROTECTED IN 2023: 652 ACRES 3. HIRED MANAGER OF LAND PROTECTION STEWARDSHIP: 4. STEWAREDED 3,617 ACRES, CONTINUED THE RESTORATION OF THE KAPOHO WETLAND AND FISHPOND AT WAIHEE REFUGE, PLANTING A FORESTED BIO-SHIELD AT NUU REFUGE, FINALIZING A FOREST STEWARDSHIP PLAN FOR KUKUAU COMMUNITY FOREST, EXPANDING NATIVE HABITAT AT KAHILI BEACH PRESERVE, CREATED MEDICINAL PLANT GARDEN AT MAUNAWILA HEIAU COMPLEX, AND WORKING TO DEVELOP A COMMUNITY GARDEN AT VETERANS PEACE PARK. 5. PLANTED 990 NATIVE AND RARE PLANTS AT HILT'S PRESERVES 6. 1,684 VOLUNTEERS GAVE OVER 6,000 HOURS OF STEWARDSHIP AT HILT PRESERVES 7. RESTORED 1,000 FEET OF WALL FOR KAPOHO FISHPOND AT WAIHEE REFUGE 8. HIRED A STEWARD & EDUCATOR AT MAHUKONA, HILT'S EIGHTH PRESERVE. HIRED A PART-TIME STEWARD & EDUCATOR AT KAHILI BEACH PRESERVE. HIRED 2 FULL-TIME STEWARDS AT WAIHEE REFUGE. SOLIDIFIED PART-TIME STEWARD & EDUCATOR AT MAUNAWILA COMPLEX. CONNECT: AINA ENGAGEMENT AND EDUCATION 9. FACILITATED 39 TALK STORY ON THE LAND HIKES 10. HOSTED 5,118 STUDENTS VISITS FROM 44 SCHOOLS IN AINA-BASED EDUCATION 11. PROVIDED 30 COLLEGE & HIGH SCHOOL STUDENTS WITH INTERNSHIPS 12. WELCOMED 26,000 VISITORS TO OUR PRESERVES 13. HOSTED 1,910 CAMPERS ON HILT PRESERVES 14. 16 CULTURAL PRACTICES PERPETUATED AT HILT PRESERVES 15. ONE AFTER SCHOOL YOUTH PROGRAM FACILITATED AT MAUNAWILA HEIAU 16. SECOND TRADITIONAL HAWAIIAN HALE BUILT AT MAUNAWILA WITH COMMUNITY 17. DELIVERED AHUPUAA STEWARDSHIP PROGRAM IN PARTNERSHIP WITH UNIVERSITY OF HAWAII MAUI 18. OVER 160 HOURS OF OUTREACH TO POTENTIAL PARTNERS FOR KUKUAU'S FOREST MANAGEMENT AND EDUCATION PROGRAMMING 19. TWO NEW PARTNERSHIPS WITH KILAUEA ELEMENTARY AND KANUIKAPONO CHARTER SCHOOL AT KAHILI BEACH PRESERVE. 1951552 true true false true false false true false false true true false false false false false true false false false false false false false true false false false false false false false false false false false false false true false false false false false false false false true 46 0 true 21 true false false false false false true true false false false false false false X 16 16 false false false false false false false true true false false true true true true true true true true false HI X X THE ORGANIZATION 8087910729 126 QUEEN STREET SUITE 306 HONOLULU HI 96813 LISA GROVE CHAIR 4.00 X X 0 0 0 JENNIFER LUCK VICE CHAIR 1.00 X X 0 0 0 KEITH OGATA TREASURER 1.00 X X 0 0 0 UILANI TANIGAWA LUM SECRETARY 1.00 X X 0 0 0 MARY CHARLES PAST CHAIR 8.00 X X 0 0 0 JOEY AQUINO DIRECTOR 1.00 X 0 0 0 LARRY STEVENS DIRECTOR 1.00 X 0 0 0 MATTHEW BEALL DIRECTOR 1.00 X 0 0 0 LEAHI HALL DIRECTOR 1.00 X 0 0 0 NEIL HANNAHS DIRECTOR 1.00 X 0 0 0 MARISSA HARMAN DIRECTOR 1.00 X 0 0 0 RANDY VITOUSEK DIRECTOR 1.00 X 0 0 0 JOCELYN HERBERT DIRECTOR 1.00 X 0 0 0 TERESA YOUNG DIRECTOR 1.00 X 0 0 0 DAVID CARSWELL DIRECTOR 1.00 X 0 0 0 MAX UNGER DIRECTOR 1.00 X 0 0 0 OLU CAMPBELL CEO AND PRES 55.00 X 110725 0 11723 ANGELA BRITTEN CHIEF OPER & 55.00 X 104167 0 7977 214892 19700 2 false false false X 186707 21022413 31680 21209120 102553 102553 13650 11242 2408 2408 2408 47178246 47072538 105708 105708 105708 104522 186707 142704 -38182 -38182 2154 2154 2154 21383761 174641 234592 188939 13527 32126 809538 657593 45021 106924 1331 972 106 253 68573 50059 5485 13029 106299 77598 8504 20197 7696 5618 616 1462 36191 26419 2896 6876 10921 10921 81198 49819 2003 29376 26736 19517 2139 5080 81910 51969 5695 24246 500 365 40 95 22455 16392 1797 4266 32617 23810 2610 6197 5064 3697 405 962 27697 20219 2216 5262 23565 17202 1886 4477 LAND MAINTENANCE 701922 701922 PROVISIONSE FOR UNCOLLECT 137000 137000 DONOR & MEMBER EXPENSES 24384 24384 CONSTRUCT/FIELD MATERIALS 18002 18002 28462 21440 1800 5222 2486653 1951552 107667 427434 678012 3541954 3931126 7930752 186365 2741173 25000 23556976 153514 12235919 23403462 4226231 945302 41508 15609 21324161 38578252 240513 288962 102517 442504 343030 731466 X 2095546 3695804 18885585 34150982 20981131 37846786 21324161 38578252 X 18897108 252905 -2284358 X false true X true true true X 1474489 1358837 3998335 5090559 21209120 33131340 1474489 1358837 3998335 5090559 21209120 33131340 1270015 31861325 37595 18961 13863 74364 116203 260986 120442 50657 85825 256924 33649250 0.94690 0.77970 X SUPPLEMENTAL INFORMATION THE FOLLOWING UNUSUAL GRANTS WERE RECEIVED IN 2019 AND ARE EXCLUDED FROM PART II, SECTION A, LINE 1(A) GIFTS, GRANTS, CONTRIBUTIONS, AND MEMBERSHIP FEES RECEIVED: 2,900,000, 2/27/19, CONSERV LAND - KUKUAU 1ST, SOUTH HILO 1,645.823 ACRES 1,150,000, 2/27/19, CORAMACA DEVELOPMENT, 6 PARCELS OF LAND RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED false true false false false false true 16955 false true 740 17695 false SCHEDULE C, PART II-B, LINE 1 HILT IS NOT AN ADVOCACY ORGANIZATION BUT DOES COMMUNICATE WITH GOVERNMENT OFFICIALS AND LEGISLATORS REGARDING CONSERVATION PROJECTS IN THEIR PARTICULAR DISTRICTS. HILT'S LOBBYING ACTIVITIES ARE SENDING LETTERS OR PUBLICATIONS TO GOVERNMENT OFFICIALS OR LEGISLATORS, MEETING WITH OR CALLING GOVERNMENT OFFICIALS OR LEGISLATORS, AND PROVIDING WRITTEN OR ORAL TESTIMONY ON CONSERVATION PROJECTS AND ISSUES RELATED TO HILT'S NONPROFIT MISSION WORK. X X X X 52 18270.13 1 true 532.00 16430 true 2343843 218760 3010 2559593 1168843 1175000 2343843 948843 220000 1168843 749137 199706 948843 198310 550827 749137 1.00000 false false 22793787 22793787 458527 13517 445010 304662 139997 164665 23403462 21693222 252905 56235 309140 21384082 10921 -11242 -321 21383761 2543209 56235 11242 67477 2475732 10921 10921 2486653 SCHEDULE D, PAGE 1, PART II, LINE 5 THE ORGANIZATION HAS A WRITTEN POLICY REGARDING THE PERIODIC MONITORING, INSPECTION, HANDLING OF VIOLATIONS, AND ENFORCEMENT OF THE CONSERVATION EASEMENTS IT HOLDS. SCHEDULE D, PAGE 1, PART II, LINE 9 THE ORGANIZATION HAS ACQUIRED A NUMBER OF CONSERVATION EASEMENTS, WHICH ARE PERPETUAL LEGAL RESTRICTIONS ON LAND OWNED BY ANOTHER PERSON OR ENTITY, BUT REPRESENTING THE ORGANIZATIONS RIGHT TO USE, CONTROL, AND/OR PROTECT THE LAND FOR CONSERVATION PURPOSES. DUE TO THE UNIQUE NATURE OF THESE INTERESTS, THE IMPRACTICABILITY OF OBTAINING CONSISTENT AND RELIABLE ESTIMATES OF THE VALUES ASCRIBED TO THESE INTERESTS, AND CONSISTENT WITH THE PRACTICES FOLLOWED BY MANY ENVIRONMENTAL LAND TRUSTS, THE ACCOMPANYING FINANCIAL STATEMENTS DO NOT INCLUDE ANY AMOUNTS FOR THESE CONSERVATION EASEMENTS ON THE STATEMENT OF FINANCIAL POSITION. HOWEVER, COSTS RELATED TO MAINTAINING AND MONITORING THOSE NONRECORDED ASSETS ARE RECORDED UNDER THE ORGANIZATIONS PROGRAM EXPENSES ON THE STATEMENT OF ACTIVITIES AND STATEMENT OF FUNCTIONAL EXPENSES. ON JANUARY 1, 2011, THE OAHU LAND TRUST, KAUAI PUBLIC LAND TRUST, AND HAWAII ISLAND LAND TRUST MERGED WITH MAUI COASTAL LAND TRUST, INC. SUBSEQUENTLY, MAUI COASTAL LAND TRUST, INC. CHANGED ITS NAME TO HAWAIIAN ISLANDS LAND TRUST (THE ORGANIZATION). THUS, THE EASEMENTS HELD WERE ALSO CONSOLIDATED UNDER HAWAIIAN ISLANDS LAND TRUST. IN 2021, THE ORGANIZATION BEGAN OPERATING UNDER THE NAME HAWAI'I LAND TRUST. SCHEDULE D, PAGE 2, PART V, LINE 4 THE STEWARDSHIP ENDOWMENT FUND IS TO FINANCIALLY SUPPORT, IN PERPETUITY, THE ORGANIZATION'S STEWARDSHIP OBLIGATIONS. SCHEDULE D, PAGE 4, PART XI, LINE 4B RENTAL EXPENSES -11,242 SCHEDULE D, PAGE 4, PART XII, LINE 2D RENTAL EXPENSES 11,242 BUY BACK THE BE 144907 144907 38190 E MALAMA `AINA 113608 41800 71808 38838 424 1200 53294 1 32714 32714 3000 7758 291229 186707 104522 3000 38838 424 1200 99242 142704 -38182 X 5 18223 FAIR MARKET VALUE X SILENT AUCTION 14 13457 FAIR MARKET VALUE false false true SCHEDULE M, PAGE 1, PART I, LINE 32B THE ORGANIZATION USES MORGAN STANLEY TO PROCESS AND SELL NON-CASH CONTRIBUTIONS OF STOCK, NOT TO SOLICIT. FORM 990 - ORGANIZATION'S MISSION HAWAIIAN ISLANDS LAND TRUST DBA HAWAI'I LAND TRUST (HILT) IS HAWAI'I'S STATEWIDE LAND TRUST THAT IS BOTH A HAWAI'I 501(C)3 NONPROFIT, AND A NATIONALLY ACCREDITED LAND TRUST. HILT'S MISSION IS TO PROTECT AND STEWARD THE LANDS THAT SUSTAIN HAWAI'I, AND TO PERPETUATE HAWAIIAN VALUES BY CONNECTING PEOPLE WITH 'AINA. 'AINA MEANS THE LANDS THAT FEED US. HILT FORMED IN 2011 FROM A MERGER OF FOUR ISLAND LAND TRUSTS ON MAUI, O'AHU, HAWAI'I ISLAND, AND KAUA'I. A DEDICATED BOARD OF DIRECTORS REPRESENTING ALL MAJOR ISLANDS GUIDES HILT, SUPPORTED BY A HARD WORKING, DIVERSE, AND KNOWLEDGEABLE STAFF. HILT HAS PROTECTED OVER 22,553 ACRES ACROSS HAWAI'I, THROUGH FEE PURCHASES THAT BECOME PUBLIC PRESERVES OWNED AND STEWARDED BY HILT, AND CONSERVATION EASEMENTS PROTECTING AGRICULTURAL, ECOLOGICAL, AND CULTURAL RESOURCES ON PRIVATE LANDS. WE WORK IN THREE PROGRAMMATIC AREAS: PROTECT, STEWARD, AND CONNECT. WE PROTECT LANDS THAT ARE INTEGRAL TO HAWAI'I'S WELL-BEING AND CHARACTER, UPHOLDING OUR KULEANA (RESPONSIBILITY) TO THESE LANDS, AND THE COMMUNITIES THEY ARE IN, THROUGH THOUGHTFUL STEWARDSHIP THAT DEEPENS COMMUNITY CONNECTION TO, AND BUILDS RECIPROCAL RELATIONSHIPS WITH, 'AINA. WE PRIORITIZE THE PROTECTION OF COASTLINES, WAHI KUPUNA (HAWAIIAN CULTURAL LANDSCAPES), AND LANDS THAT GROW HEALTHY FOOD FOR HAWAI'I'S PEOPLE, AND PARTNER TO CONSERVE MAUKA FORESTS AND RANCHES. WE WELCOME THOUSANDS OF RESIDENTS, VISITORS, AND STUDENTS EVERY YEAR TO LEARN ABOUT, ENJOY, AND HELP CARE FOR THESE LANDS, CREATING GENERATIONAL COMMITMENTS AND A SHARED VALUE SYSTEM AROUND LAND STEWARDSHIP. FORM 990, PAGE 2, PART III, LINE 4A HAWAI'I LAND TRUST (HILT) WORKS IN THREE PROGRAMMATIC AREAS: PROTECT, STEWARD, AND CONNECT. HILT IS CONSTANTLY FURTHERING ITS EFFORTS TO: 1) PROTECT LANDS IN LINE WITH ITS STRATEGIC LAND PROTECTION PRIORITIES (COASTLINES, HAWAIIAN CULTURAL LANDSCAPES, AND LANDS THAT GROW FOOD FOR HAWAI'I'S PEOPLE); 2) STEWARD ITS PUBLIC PRESERVES AND CONSERVATION EASEMENTS WITH NUMEROUS CONSERVATION VALUES (STUNNING SCENIC VISTAS; PUBLIC OUTDOOR RECREATION AREAS; PLACES OF CULTURAL AND HISTORICAL SIGNIFICANCE; RANCHES AND FARMS THAT PROVIDE FRESH LOCAL FOOD; WILDLIFE HABITATS THAT SECURE BIODIVERSITY; BEACHES FOR PEOPLE TO ENJOY; AND OTHER WATER RESOURCE AREAS); AND 3) CONNECT COMMUNITIES TO THEIR SPECIAL NATURAL PLACES. SOME 2023 HIGHLIGHTS ARE AS FOLLOWS: PROTECT - CONSERVATION PURCHASES AND EASEMENTS: 1. TOTAL PLACES PROTECTED FOLLOWING HILT'S STRATEGIC LAND PROTECTION PRIORITIES: A. PROTECTED 642 ACRES OF CULTURALLY SIGNIFICANT COASTAL LANDS AT MAHUKONA, KOHALA, HAWAII ISLAND THROUGH FEE SIMPLE PURCHASE AND IS OUR EIGHTH COMMUNITY PRESERVE. B. PARTNERED WITH HANA COMMUNITY GROUP KE AO HALII TO PROTECT 8.58 ACRES OF ICONIC COASTAL LANDS IN HAMOA, HANA, MAUI AND A PART OF LARGER SAVE HANA COAST EFFORTS. C. PROTECTED 1.447 ACRES AT HONOKOHAU BAY, KAANAPALI, MAUI WITH COMMUNITY GROUP NA MAMO ALOHA AINA O HONOKOHAU. 2. TOTAL LAND PROTECTED IN 2023: 652 ACRES 3. HIRED MANAGER OF LAND PROTECTION STEWARDSHIP: 4. STEWAREDED 3,617 ACRES, CONTINUED THE RESTORATION OF THE KAPOHO WETLAND AND FISHPOND AT WAIHEE REFUGE, PLANTING A FORESTED BIO-SHIELD AT NUU REFUGE, FINALIZING A FOREST STEWARDSHIP PLAN FOR KUKUAU COMMUNITY FOREST, EXPANDING NATIVE HABITAT AT KAHILI BEACH PRESERVE, CREATED MEDICINAL PLANT GARDEN AT MAUNAWILA HEIAU COMPLEX, AND WORKING TO DEVELOP A COMMUNITY GARDEN AT VETERANS PEACE PARK. 5. PLANTED 990 NATIVE AND RARE PLANTS AT HILT'S PRESERVES 6. 1,684 VOLUNTEERS GAVE OVER 6,000 HOURS OF STEWARDSHIP AT HILT PRESERVES 7. RESTORED 1,000 FEET OF WALL FOR KAPOHO FISHPOND AT WAIHEE REFUGE 8. HIRED A STEWARD & EDUCATOR AT MAHUKONA, HILT'S EIGHTH PRESERVE. HIRED A PART-TIME STEWARD & EDUCATOR AT KAHILI BEACH PRESERVE. HIRED 2 FULL-TIME STEWARDS AT WAIHEE REFUGE. SOLIDIFIED PART-TIME STEWARD & EDUCATOR AT MAUNAWILA COMPLEX. CONNECT: AINA ENGAGEMENT AND EDUCATION 9. FACILITATED 39 TALK STORY ON THE LAND HIKES 10. HOSTED 5,118 STUDENTS VISITS FROM 44 SCHOOLS IN AINA-BASED EDUCATION 11. PROVIDED 30 COLLEGE & HIGH SCHOOL STUDENTS WITH INTERNSHIPS 12. WELCOMED 26,000 VISITORS TO OUR PRESERVES 13. HOSTED 1,910 CAMPERS ON HILT PRESERVES 14. 16 CULTURAL PRACTICES PERPETUATED AT HILT PRESERVES 15. ONE AFTER SCHOOL YOUTH PROGRAM FACILITATED AT MAUNAWILA HEIAU 16. SECOND TRADITIONAL HAWAIIAN HALE BUILT AT MAUNAWILA WITH COMMUNITY 17. DELIVERED AHUPUAA STEWARDSHIP PROGRAM IN PARTNERSHIP WITH UNIVERSITY OF HAWAII MAUI 18. OVER 160 HOURS OF OUTREACH TO POTENTIAL PARTNERS FOR KUKUAU'S FOREST MANAGEMENT AND EDUCATION PROGRAMMING 19. TWO NEW PARTNERSHIPS WITH KILAUEA ELEMENTARY AND KANUIKAPONO CHARTER SCHOOL AT KAHILI BEACH PRESERVE. FORM 990, PAGE 6, PART VI, LINE 11B TIME PERMITTING, FORM 990 IS REVIEWED IN DRAFT FORMAT BY THE FINANCE COMMITTEE, THEN SUBMITTED TO THE FULL BOARD FOR FINAL REVIEW PRIOR TO FILING. FORM 990, PAGE 6, PART VI, LINE 12C IN ALL BOARD DECISIONS, BOARD MEMBERS ARE REMINDED ABOUT CONFLICT OF INTEREST, AND ANY WITH POTENTIAL CONFLICTS RECUSE THEMSELVES FROM DISCUSSION OR VOTING ON ISSUES WITH POTENTIAL CONFLICTS. ALL BOARD MEMBERS, STAFF AND OTHER CENTRAL VOLUNTEERS SIGN THE ORGANIZATIONS' CONFLICT OF INTEREST POLICY, CONFLICT OF INTEREST DISCLOSURE STATEMENT, AND CONFIDENTIALITY & NON-DISCLOSURE AGREEMENT. FORM 990, PAGE 6, PART VI, LINE 15A THE NATIONAL LAND TRUST ALLIANCE PUBLISHES SALARY SURVEYS APPROXIMATELY EVERY OTHER YEAR THAT SHOW COMPENSATION LEVELS OF SIMILAR LAND TRUST PERSONNEL. THESE SURVEYS ARE REVIEWED AS PART OF THE COMPENSATION EVALUATIONS BY: 1)THE BOARD OF DIRECTORS FOR THE CHIEF EXECUTIVE OFFICER SALARY AND 2)THE CHIEF EXECUTIVE OFFICER FOR KEY EMPLOYEE SALARIES. FORM 990, PAGE 6, PART VI, LINE 15B THE NATIONAL LAND TRUST ALLIANCE PUBLISHES SALARY SURVEYS APPROXIMATELY EVERY OTHER YEAR THAT SHOW COMPENSATION LEVELS OF SIMILAR LAND TRUST PERSONNEL. THESE SURVEYS ARE REVIEWED AS PART OF THE COMPENSATION EVALUATIONS BY: 1)THE BOARD OF DIRECTORS FOR THE CHIEF EXECUTIVE OFFICER SALARY AND 2)THE CHIEF EXECUTIVE OFFICER FOR KEY EMPLOYEE SALARIES. FORM 990, PAGE 6, PART VI, LINE 19 THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART VIII DURING 2022 TWO DONORS PROMISED TO GIVE HILT APPROXIMATELY 1,100 PIECES OF ORIGINAL MIXED MEDIA ART PRINTS BY A MAUI ARTIST. THE TERMS OF THE PROMISES REQUIRE THE ARTIST TO RETAIN POSSESSION AND CONTROL OF THE PRINTS FOR THREE YEARS, AFTER WHICH HILT OBTAINS UNRESTRICTED RIGHTS TO THE PRINTS. THE ORGANIZATION INTENDS TO SELL A PORTION OF THE CONTRIBUTED ARTWORK AND WILL RECOGNIZE THE PROCEEDS AS INCOME WHEN SOLD. FORM 990, PART XI, LINE 9 LOSS ON IMPAIRMENT OF LAND -2,284,358 IN DECEMBER 2023, THE ORGANIZATION COMPLETED ITS ACQUISITION OF THE MAHUKONA NAVIGATION & CULTURAL COMPLEX ON HAWAII ISLAND. THE ACQUISITION COST OF 13,034,358 WAS FUNDED BY GRANTS FROM VARIOUS FEDERAL, STATE, AND COUNTY AGENCIES. THE GRANTS ARE PRESENTED AS CONTRIBUTIONS OF CASH WITH DONOR RESTRICTIONS ON THE STATEMENT OF ACTIVITIES AND WERE PAID DIRECTLY TO ESCROW. A CONSERVATION EASEMENT WAS GRANTED TO THE COUNTY OF HAWAII CONCURRENT WITH THE ACQUISITION. THE ORGANIZATION ALSO RECEIVED AN APPRAISAL IN CONNECTION WITH THE ACQUISITION. THE ORGANIZATION DETERMINED THE INITIAL CARRYING AMOUNT EXCEEDED THE FAIR MARKET VALUE OF THE LAND RESTRICTED BY THE CONSERVATION EASEMENT. AS A RESULT, A LOSS ON IMPAIRMENT OF 2,284,358 WAS RECOGNIZED TO REDUCE THE CARRYING AMOUNT TO FAIR VALUE LESS ESTIMATED DISPOSAL COSTS.