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HHOC HOUSING AND LAND TRUST

EIN 81-1067169 HONOLULU, HI

Browse the largest nonprofits in Hawaii

Revenue 2024
$38,395
Expenses 2024
$6,285

Program services were 0.0% of total expenses calculated — Part IX's program-services column over total expenses, both as filed.

As filed

Subsection
03
NTEE code
L20
Classification
1000
Street
1259 AALA ST STE 201

These codes are the IRS's own and are shown exactly as filed. What each one means is in the Business Master File documentation (opens in a new tab).

Other organizations at this address

2 other organizations in the IRS Business Master File list the same street address. matched by us

This address is a suite or unit (STE 201). Organizations that share one are often clients of the same office-services firm, accountant or registered agent rather than related to each other.

We match the street line and ZIP code as the IRS gives them, ignoring case and outer spaces and nothing else, so "AVE" and "AVENUE" count as different streets and this list can miss some. A shared address can mean related organizations or a shared office, but it can also be a registered agent, a mail drop or a service provider holding mail for unrelated clients. It is not, by itself, evidence that two organizations are connected.

Mission and programs · 2024

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.

  • 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.

As filed on the 2024 return.

Officers and directors · 2024

As listed in Part VII of the 2024 return, in the order the filer printed them. Each return names its own; this is not a roster the organization keeps with us.

  • Keith Kato

    PRESIDENT

    Total calculated
    $0
    Hours/week
    0.25 + 0.25 related
  • Debra Luning

    VICE PRESIDENT

    Total calculated
    $0
    Hours/week
    0.25 + 1 related
  • Karl Yoneshige

    TREASURER

    Total calculated
    $0
    Hours/week
    0.25 + 0.5 related
  • Jun Yang

    SECRETARY

    Total calculated
    $0
    Hours/week
    0.25 + 0.25 related
  • Earl Mente

    DIRECTOR

    Total calculated
    $0
    Hours/week
    0.5
  • Jack Legal

    DIRECTOR

    Total calculated
    $0
    Hours/week
    0.5
  • Michael Lum

    DIRECTOR

    Total calculated
    $0
    Hours/week
    0.5
  • Jason Martinson

    DIRECTOR

    Total calculated
    $0
    Hours/week
    0.25
  • Gary Mackler

    DIRECTOR

    Total calculated
    $0
    Hours/week
    0.25
  • Reina Miyamoto

    EXECUTIVE DIRECTOR

    Total calculated
    $114,154
    From this org
    $0
    From related orgs
    $105,000
    Other
    $9,154
    Hours/week
    1.25 + 38.75 related

Compensation is as filed in Part VII: reportable pay from this organization and from related organizations, other compensation, and hours per week. The total, marked calculated, is our sum of the three dollar columns, with a blank column counted as $0; the form itself has no total. On a Form 990-EZ the columns are Part IV's instead, and on a Form 990-PF Part VIII's — compensation, contributions to benefit plans, and expense account — and the total sums those. Earlier years are each on their own filing page.

Filings

  • 2024
    Revenue
    $38,395
    Expenses
    $6,285
    Contributions
    $0
    Grants paid
    $0
  • 2023
    Revenue
    -$100,435
    Expenses
    $290
    Contributions
    $20,000
    Grants paid
    $0
  • 2022
    Revenue
    -$55,890
    Expenses
    $720
    Contributions
    $45,000
    Grants paid
    $0

The four totals the IRS asks for on Part I of the Form 990, as filed. A dash means the figure was not present on the return — not that it was zero.

Other returns filed

  • 2021 · 990

    Revenue
    $2,155
    Expenses
    $45,335
    Assets (EOY)
    $419,706
  • 2020 · 990

    Revenue
    $240,627
    Expenses
    $5,982
    Assets (EOY)
    $717,353
  • 2019 · 990

    Revenue
    $13,128
    Expenses
    $9,304
    Assets (EOY)
    $504,089
  • 2018 · 990

    Revenue
    $226,000
    Expenses
    $1,735
    Assets (EOY)
    $224,265

Nonprofiteer parses Forms 990, 990-EZ and 990-PF, in a window of recent tax years. These returns are recorded from the IRS e-file index, so their figures were extracted by that index rather than read from the return here — treat them as a different source from the filings above, not as more of the same record. A dash means the index carries no figure; Form 990-T listings carry none at all.

Form 990-N e-Postcard, tax year 2017

Tax period
1 January 2017 to 31 December 2017
Principal officer
Dennis Oshiro
Mailing address
1259 Aala Street Suite 201Honolulu HI 96817

As filed, from the IRS e-Postcard file of 9 November 2026. The IRS publishes only each organization's most recent postcard, so earlier years are not shown. A 990-N carries no financial detail. The postcard also gives the principal officer's address, which is not shown here.

Grants made

No itemized grants to organizations. Schedule I is filed only by organizations that granted more than $5,000 to a recipient, so most filers have none.

Grants received

Related organizations

From Schedule R Part II, where a filer lists the tax-exempt organizations it is related to by control. It does not record shared board members or money.

Declared on its 2024 return

Declared as related by

Other IRS files

Auto-Revocation List

Not listed. The IRS publishes this list for organizations whose exemption was automatically revoked for failing to file for three consecutive years.

Publication 78

Listed as of 11 November 2026, under deductibility PC.

These are two separate IRS files on two separate schedules, shown as published and not reconciled with each other. Neither is a statement about whether a contribution is deductible today: 19,245 organizations appear in Publication 78 while the IRS's own revocation file lists them as currently revoked, more than half of those revoked before 2019. Absence from Publication 78 is evidence of nothing, and presence is not evidence either. Verify current status with the IRS before relying on it.

What this page reflects

The registration facts above come from the IRS Business Master File published 9 November 2026 and read 9 November 2026, for every organization at once. Returns through tax year 2024, the newest we have parsed for this organization.