Nonprofit · EIN 81-1067169
HHOC HOUSING AND LAND TRUST
Tax-exempt · HONOLULU, HI 96817
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2024 | 990 | $38,395 | $6,285 | $32,110 | $299,612 | $5,283 | $294,329 |
| December 31, 2023 | 990 | -$100,435 | $290 | -$100,725 | $608,003 | $345,784 | $262,219 |
Financial details: 990 for the year ended December 31, 2024
Revenue
- Contributions, gifts and grants
- $0
- Program service revenue
- $0
- Investment income
- $38,395
- Net gain from sales of assets
- $38,395
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $0
- Salaries, compensation and benefits (total)
- $0
- Professional fundraising fees
- $0
- Management and general (functional)
- $6,285
Balance sheet and other
- Total assets, start of year
- $608,003
- Total assets, end of year
- $299,612
- Total liabilities, end of year
- $5,283
- Net assets, end of year
- $294,329
- Net assets without donor restrictions
- $280,211
- Net assets with donor restrictions
- $14,118
- Gross receipts
- $476,000
- Employees
- 0
- Volunteers
- 11
- Year formed
- 2015
- State of legal domicile
- HI
From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.
Officers, directors and key employees
As listed on the 990 for the year ended December 31, 2024, highest compensation first.
| Name | Title | Hours / week | Compensation | From related orgs | Other / benefits |
|---|---|---|---|---|---|
| REINA MIYAMOTO | EXECUTIVE DIRECTOR Officer | 1.25 | $0 | $105,000 | $9,154 |
| KEITH KATO | PRESIDENT Trustee or director, Officer | 0.25 | $0 | $0 | $0 |
| DEBRA LUNING | VICE PRESIDENT Trustee or director, Officer | 0.25 | $0 | $0 | $0 |
| KARL YONESHIGE | TREASURER Trustee or director, Officer | 0.25 | $0 | $0 | $0 |
| JUN YANG | SECRETARY Trustee or director, Officer | 0.25 | $0 | $0 | $0 |
| EARL MENTE | DIRECTOR Trustee or director | 0.5 | $0 | $0 | $0 |
| JACK LEGAL | DIRECTOR Trustee or director | 0.5 | $0 | $0 | $0 |
| MICHAEL LUM | DIRECTOR Trustee or director | 0.5 | $0 | $0 | $0 |
| JASON MARTINSON | DIRECTOR Trustee or director | 0.25 | $0 | $0 | $0 |
| GARY MACKLER | DIRECTOR Trustee or director | 0.25 | $0 | $0 | $0 |
990 for the year ended December 31, 2023: 9 people
| Name | Title | Hours / week | Compensation | From related orgs | Other / benefits |
|---|---|---|---|---|---|
| REINA MIYAMOTO | EXECUTIVE DIRECTOR Officer | 1.25 | $0 | $80,000 | $8,333 |
| KEITH KATO | PRESIDENT Trustee or director, Officer | 0.25 | $0 | $0 | $0 |
| DEBRA LUNING | VICE PRESIDENT Trustee or director, Officer | 0.25 | $0 | $0 | $0 |
| KARL YONESHIGE | TREASURER Trustee or director, Officer | 0.25 | $0 | $0 | $0 |
| JUN YANG | SECRETARY Trustee or director, Officer | 0.25 | $0 | $0 | $0 |
| GARY MACKLER | DIRECTOR Trustee or director | 0.25 | $0 | $0 | $0 |
| JASON MARTINSON | DIRECTOR Trustee or director | 0.25 | $0 | $0 | $0 |
| JACK LEGAL | DIRECTOR Trustee or director | 0.5 | $0 | $0 | $0 |
| EARL MENTE | DIRECTOR Trustee or director | 0.5 | $0 | $0 | $0 |
Address and contacts
- Address (IRS master file)
- 1259 AALA ST STE 201, HONOLULU, HI 96817-3962
- Mailing address (990-N for 2017)
- 1259 Aala Street Suite 201, Honolulu HI 96817
- Principal officer (990 for 2024)
- REINA MIYAMOTO, 1259 AALA STREET 201, HONOLULU, HI 96817
- Principal officer (990-N for 2017)
- Dennis Oshiro, 1259 Aala Street Suite 201, Honolulu HI 96817
- Signed the 990
- REINA MIYAMOTO, EXECUTIVE DIRECTOR
- Phone
- (808) 523-9500
- Website
- WWW.HIHOMEOWNERSHIP.ORG/HHLT
- Return prepared by
- CW ASSOCIATES CPAS
Mission
THE MISSION OF HHOC HOUSING LAND TRUST IS TO PROVIDE AFFORDABLE HOUSING AND HOMEOWNERSHIP OPPORTUNITIES TO LOW- AND MODERATE-INCOME FAMILIES IN HAWAII WHILE ENSURING PERMANENT HOUSING AFFORDABILITY THROUGH THE USE OF A LAND TRUST MODEL.
Program accomplishments
- HHLT RENOVATED, AND SOLD 1 PROPERTY BELOW MARKET VALUE TO CREATE AFFORDABLE HOMES WITH DEED RESTRICTIONS TO KEEP IT AFFORDABLE THROUGH UPCOMING RESALES. ONE MORE HOME WAS LISTED FOR SALE AT YEAR-END.
What it must file and when
IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in December, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | December 31, 2025 | May 15, 2026 | Not on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990 on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990 on file |
IRS record
- EIN
- 81-1067169
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Publicly supported organization (170(b)(1)(A)(vi))
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 2016
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Housing and shelter (L20)
- Assets (IRS master file)
- $299,612
- Income (IRS master file)
- $476,000
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2024 | $38,395 | $6,285 | $299,612 | IRS |
| 990 | December 2023 | -$100,435 | $290 | $608,003 | XML |
| 990 | December 2022 | -$55,890 | $720 | $787,158 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | IRS |
| 990 | December 2018 | – | – | – | IRS |
| 990-N for 2017 Officer: Dennis Oshiro | December 31, 2017 | ≤ $50,000 receipts | – | – | e-Postcard |
990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 81-1067169).
Questions about HHOC HOUSING AND LAND TRUST
- What is the EIN of HHOC HOUSING AND LAND TRUST?
- The employer identification number (EIN) of HHOC HOUSING AND LAND TRUST is 81-1067169.
- Is HHOC HOUSING AND LAND TRUST tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2016.
- Are donations to HHOC HOUSING AND LAND TRUST tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does HHOC HOUSING AND LAND TRUST file?
- Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
- When is the next return of HHOC HOUSING AND LAND TRUST due?
- The return for tax year 2025 (the year ending December 31, 2025) is due May 15, 2026. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did HHOC HOUSING AND LAND TRUST last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended December 2024.
- Who is the principal officer of HHOC HOUSING AND LAND TRUST?
- The 990 for the year ended December 31, 2024 names REINA MIYAMOTO.
- Who are the officers and directors of HHOC HOUSING AND LAND TRUST?
- The 990 for the year ended December 31, 2024 lists 10 people; 0 received compensation from the organization.
- How much revenue does HHOC HOUSING AND LAND TRUST have?
- On its 990 for the year ended December 31, 2024 it reported revenue of $38,395, expenses of $6,285 and total assets of $299,612 at year end.
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