<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" returnVersion="2023v4.0">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2024-03-06T09:21:33-05:00</ReturnTs>
    <TaxPeriodEndDt>2023-12-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>990303190</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>CARBONARO CPAS &amp; MANAGEMENT GROUP</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>1885 MAIN ST STE 408</AddressLine1Txt>
        <CityNm>WAILUKU</CityNm>
        <StateAbbreviationCd>HI</StateAbbreviationCd>
        <ZIPCd>96793</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2023-01-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>200700471</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>HALAU HULA KAULUOKALA</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>HALA</BusinessNameControlTxt>
      <PhoneNum>8082508581</PhoneNum>
      <USAddress>
        <AddressLine1Txt>PO BOX 2149</AddressLine1Txt>
        <CityNm>WAILUKU</CityNm>
        <StateAbbreviationCd>HI</StateAbbreviationCd>
        <ZIPCd>96793</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>RODNEY ULUWEHI GUERRERO</PersonNm>
      <PersonTitleTxt>PRESIDENT</PersonTitleTxt>
      <PhoneNum>8082508581</PhoneNum>
      <SignatureDt>2024-02-22</SignatureDt>
    </BusinessOfficerGrp>
    <SigningOfficerGrp>
      <PersonFullName>
        <PersonFirstNm>RODNEY ULUWEHI</PersonFirstNm>
        <PersonLastNm>GUERRERO</PersonLastNm>
      </PersonFullName>
      <SSN>999009999</SSN>
    </SigningOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>false</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>GRETCHEN KREMEYER</PreparerPersonNm>
      <PTIN>P00768528</PTIN>
      <PhoneNum>8082425002</PhoneNum>
      <PreparationDt>2024-03-05</PreparationDt>
    </PreparerPersonGrp>
    <TaxYr>2023</TaxYr>
    <BuildTS>2023-04-26 12:10:37Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="5">
    <IRS990EZ documentId="RetDoc2" referenceDocumentId="RetDoc4">
      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <WebsiteAddressTxt>WWW.HALAUHULAKAULUOKALA.ORG</WebsiteAddressTxt>
      <Organization501c3Ind referenceDocumentId="RetDoc5">X</Organization501c3Ind>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <GrossReceiptsAmt>143085</GrossReceiptsAmt>
      <InfoInScheduleOPartIInd>X</InfoInScheduleOPartIInd>
      <ContributionsGiftsGrantsEtcAmt>52071</ContributionsGiftsGrantsEtcAmt>
      <ProgramServiceRevenueAmt>5254</ProgramServiceRevenueAmt>
      <MembershipDuesAmt>47362</MembershipDuesAmt>
      <FundraisingGrossIncomeAmt referenceDocumentId="RetDoc3">37748</FundraisingGrossIncomeAmt>
      <SpecialEventsDirectExpensesAmt>5393</SpecialEventsDirectExpensesAmt>
      <SpecialEventsNetIncomeLossAmt>32355</SpecialEventsNetIncomeLossAmt>
      <OtherRevenueTotalAmt>650</OtherRevenueTotalAmt>
      <TotalRevenueAmt>137692</TotalRevenueAmt>
      <SalariesOtherCompEmplBnftAmt>41077</SalariesOtherCompEmplBnftAmt>
      <FeesAndOtherPymtToIndCntrctAmt>13746</FeesAndOtherPymtToIndCntrctAmt>
      <OccupancyRentUtltsAndMaintAmt>15370</OccupancyRentUtltsAndMaintAmt>
      <OtherExpensesTotalAmt>78906</OtherExpensesTotalAmt>
      <TotalExpensesAmt>149099</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>-11407</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>80359</NetAssetsOrFundBalancesBOYAmt>
      <NetAssetsOrFundBalancesEOYAmt>68952</NetAssetsOrFundBalancesEOYAmt>
      <CashSavingsAndInvestmentsGrp>
        <BOYAmt>80359</BOYAmt>
        <EOYAmt>68952</EOYAmt>
      </CashSavingsAndInvestmentsGrp>
      <Form990TotalAssetsGrp>
        <BOYAmt>80359</BOYAmt>
        <EOYAmt>68952</EOYAmt>
      </Form990TotalAssetsGrp>
      <NetAssetsOrFundBalancesGrp>
        <BOYAmt>80359</BOYAmt>
        <EOYAmt>68952</EOYAmt>
      </NetAssetsOrFundBalancesGrp>
      <InfoInScheduleOPartIIIInd>X</InfoInScheduleOPartIIIInd>
      <PrimaryExemptPurposeTxt>WE EDUCATE AND INSTILL THE VALUES OF HAWAIIAN CULTURE THROUGH LANGUAGE, CHANT AND DANCE. WE ENCOURAGE THE DEVELOPMENT OF SKILLS AND KNOWLEDGE AS BEING PART OF A CARING, RESPECTFUL COMMUNITY, BRINGING AWARENESS AND SENSITIVITY TO PERPETUATE ALL THINGS HAWAIIAN. OUR GOAL IS TO BUILD SELF- CONFIDENCE WITH A GREATER UNDERSTANDING AND CONNECTION TO OUR ANCESTRAL WAYS. THUS WITH A STRONG FOUNDATION THROUGH EDUCATION, WE WILL ENSURE A SECURE FUTURE, AND ENDURING PRIDE IN HAWAIIAN CULTURE.</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>INSTRUCTION IS DONE THROUGH THE USE OF TRADITIONAL HAWAIIAN INSTRUMENTS SUCH AS GOURDS, DRUMS, STRING INSTRUMENTS, AND OTHER IMPLEMENTS INCLUDING ULI ULI (RATTLE GOURD), IPU (GOURD), ILI'ILI (FLAT STONES), PUILI (SPLIT BAMBOO), KALA'AU (STICKS), AND UKULELE INSTRUMENT PLAYING. ELEVEN CLASSES ARE HELD EACH WEEK SERVING KEIKI STUDENTS FROM AGES THREE TO SEVENTEEN, AS WELL AS INSTRUCTION FOR ADULTS.</DescriptionProgramSrvcAccomTxt>
        <ProgramServiceExpensesAmt>129889</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <TotalProgramServiceExpensesAmt>129889</TotalProgramServiceExpensesAmt>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>RODNEY ULUWEHI GUERRERO</PersonNm>
        <TitleTxt>PRESIDENT</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>12.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>41077</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>DWIGHT MURAOKA</PersonNm>
        <TitleTxt>VICE PRESIDE</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>12.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>JOHN YURICK</PersonNm>
        <TitleTxt>TREASURER</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>12.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>GAIL FUJIWARA</PersonNm>
        <TitleTxt>TREASURER</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>12.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>JOY HELLE</PersonNm>
        <TitleTxt>SECRETARY</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>12.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>PONO FRIED</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>12.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>JOYCE MURASHIGE</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>12.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>KAWAILEHUA HALL</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>12.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>ERIN MURASHIGE</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>12.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>YUKI LEI SUGIMURA</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>12.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <ActivitiesNotPreviouslyRptInd>false</ActivitiesNotPreviouslyRptInd>
      <ChgMadeToOrgnzngDocNotRptInd>false</ChgMadeToOrgnzngDocNotRptInd>
      <OrganizationHadUBIInd>false</OrganizationHadUBIInd>
      <SubjectToProxyTaxInd>false</SubjectToProxyTaxInd>
      <OrganizationDissolvedEtcInd>false</OrganizationDissolvedEtcInd>
      <Form1120PolFiledInd>false</Form1120PolFiledInd>
      <MadeLoansToFromOfficersInd>false</MadeLoansToFromOfficersInd>
      <EngagedInExcessBenefitTransInd>false</EngagedInExcessBenefitTransInd>
      <ProhibitedTaxShelterTransInd>false</ProhibitedTaxShelterTransInd>
      <BooksInCareOfDetail>
        <PersonNm>HALAU HULA KAULUOKALA</PersonNm>
        <USAddress>
          <AddressLine1Txt>PO BOX 2149</AddressLine1Txt>
          <CityNm>WAILUKU</CityNm>
          <StateAbbreviationCd>HI</StateAbbreviationCd>
          <ZIPCd>96793</ZIPCd>
        </USAddress>
        <PhoneNum>8082830220</PhoneNum>
      </BooksInCareOfDetail>
      <ForeignFinancialAccountInd>false</ForeignFinancialAccountInd>
      <ForeignOfficeInd>false</ForeignOfficeInd>
      <DonorAdvisedFndsInd>false</DonorAdvisedFndsInd>
      <OperateHospitalInd>false</OperateHospitalInd>
      <TanningServicesProvidedInd>false</TanningServicesProvidedInd>
      <RelatedOrganizationCtrlEntInd>false</RelatedOrganizationCtrlEntInd>
      <TransactionWithControlEntInd>false</TransactionWithControlEntInd>
      <PoliticalCampaignActyInd>false</PoliticalCampaignActyInd>
      <LobbyingActivitiesInd>false</LobbyingActivitiesInd>
      <SchoolOperatingInd>false</SchoolOperatingInd>
      <TrnsfrExmptNonChrtblRltdOrgInd>false</TrnsfrExmptNonChrtblRltdOrgInd>
      <PartVIOfCompOfHghstPdEmplTxt>NONE</PartVIOfCompOfHghstPdEmplTxt>
      <PartVIHghstPdCntrctProfSrvcTxt>NONE</PartVIHghstPdCntrctProfSrvcTxt>
      <FiledScheduleAInd>true</FiledScheduleAInd>
    </IRS990EZ>
    <IRS990ScheduleA documentId="RetDoc5">
      <PubliclySupportedOrg509a2Ind>X</PubliclySupportedOrg509a2Ind>
      <GiftsGrantsContrisRcvd509Grp>
        <CurrentTaxYearMinus4YearsAmt>73044</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>52737</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>2585</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>12101</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>52071</CurrentTaxYearAmt>
        <TotalAmt>192538</TotalAmt>
      </GiftsGrantsContrisRcvd509Grp>
      <GrossReceiptsAdmissionsGrp>
        <CurrentTaxYearMinus4YearsAmt>9236</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>7979</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>29424</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>108231</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>90364</CurrentTaxYearAmt>
        <TotalAmt>245234</TotalAmt>
      </GrossReceiptsAdmissionsGrp>
      <GrossReceiptsNonUnrltBusGrp>
        <CurrentTaxYearMinus4YearsAmt>33596</CurrentTaxYearMinus4YearsAmt>
        <TotalAmt>33596</TotalAmt>
      </GrossReceiptsNonUnrltBusGrp>
      <Total509Grp>
        <CurrentTaxYearMinus4YearsAmt>115876</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>60716</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>32009</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>120332</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>142435</CurrentTaxYearAmt>
        <TotalAmt>471368</TotalAmt>
      </Total509Grp>
      <PublicSupportTotal509Amt>471368</PublicSupportTotal509Amt>
      <TotalSupportCalendarYearGrp>
        <CurrentTaxYearMinus4YearsAmt>115876</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>60716</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>32009</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>120332</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>142435</CurrentTaxYearAmt>
        <TotalAmt>471368</TotalAmt>
      </TotalSupportCalendarYearGrp>
      <PublicSupportCY509Pct>1.00000</PublicSupportCY509Pct>
      <PublicSupportPY509Pct>1.00000</PublicSupportPY509Pct>
      <InvestmentIncomeCYPct>0.00000</InvestmentIncomeCYPct>
      <InvestmentIncomePYPct>0.00000</InvestmentIncomePYPct>
      <ThirtyThrPctSuprtTestsCY509Ind>X</ThirtyThrPctSuprtTestsCY509Ind>
    </IRS990ScheduleA>
    <IRS990ScheduleB documentId="RetDoc1">
      <ContributorInformationGrp>
        <ContributorNum>RESTRICTED</ContributorNum>
        <ContributorBusinessName>
          <BusinessNameLine1>RESTRICTED</BusinessNameLine1>
        </ContributorBusinessName>
        <ContributorUSAddress>
          <AddressLine1>RESTRICTED</AddressLine1>
          <AddressLine2>RESTRICTED</AddressLine2>
          <City>RESTRICTED</City>
          <State>RESTRICTED</State>
          <ZIPCode>RESTRICTED</ZIPCode>
        </ContributorUSAddress>
        <TotalContributionsAmt>RESTRICTED</TotalContributionsAmt>
      </ContributorInformationGrp>
    </IRS990ScheduleB>
    <IRS990ScheduleG documentId="RetDoc3">
      <FundraisingEventInformationGrp>
        <Event1Nm>COOKIE SALES</Event1Nm>
        <GrossReceiptsEvent1Amt>34444</GrossReceiptsEvent1Amt>
        <GrossRevenueEvent1Amt>34444</GrossRevenueEvent1Amt>
        <OtherDirectExpensesEvent1Amt>5393</OtherDirectExpensesEvent1Amt>
        <GrossReceiptsTotalAmt>34444</GrossReceiptsTotalAmt>
        <GrossRevenueTotalEventsAmt>34444</GrossRevenueTotalEventsAmt>
        <OthDirectExpnssTotalEventsAmt>5393</OthDirectExpnssTotalEventsAmt>
        <DirectExpenseSummaryEventsAmt>5393</DirectExpenseSummaryEventsAmt>
        <NetIncomeSummaryAmt>29051</NetIncomeSummaryAmt>
      </FundraisingEventInformationGrp>
    </IRS990ScheduleG>
    <IRS990ScheduleO documentId="RetDoc4">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 8</FormAndLineReferenceDesc>
        <ExplanationTxt>INSURANCE REIMBURSEMNET 650 TOTAL 650</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 16</FormAndLineReferenceDesc>
        <ExplanationTxt>EXPENSES ADVERTISING 104 OFFICE EXPENSE 647 INSURANCE 1,300 BUSINESS EXPENSE 271 EQUIPMENT RENTAL 12,903 MERRIE MONARCH 30,636 SHIRTS 725 PERFORMANCES 23,789 BUS 524 OTHER EXPENSES 805 GENERAL EXCISE TAX 2,593 OTHER TAXES 133 DONATIONS 1,500 KUMU REIMBURSEMENTS 2,976 TOTAL 78,906</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART III</FormAndLineReferenceDesc>
        <ExplanationTxt>WE EDUCATE AND INSTILL THE VALUES OF HAWAIIAN CULTURE THROUGH LANGUAGE, CHANT AND DANCE. WE ENCOURAGE THE DEVELOPMENT OF SKILLS AND KNOWLEDGE AS BEING PART OF A CARING, RESPECTFUL COMMUNITY, BRINGING AWARENESS AND SENSITIVITY TO PERPETUATE ALL THINGS HAWAIIAN. OUR GOAL IS TO BUILD SELF- CONFIDENCE WITH A GREATER UNDERSTANDING AND CONNECTION TO OUR ANCESTRAL WAYS. THUS WITH A STRONG FOUNDATION THROUGH EDUCATION, WE WILL ENSURE A SECURE FUTURE, AND ENDURING PRIDE IN HAWAIIAN CULTURE.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART III, LINE 28</FormAndLineReferenceDesc>
        <ExplanationTxt>INSTRUCTION IS DONE THROUGH THE USE OF TRADITIONAL HAWAIIAN INSTRUMENTS SUCH AS GOURDS, DRUMS, STRING INSTRUMENTS, AND OTHER IMPLEMENTS INCLUDING ULI ULI (RATTLE GOURD), IPU (GOURD), ILI'ILI (FLAT STONES), PUILI (SPLIT BAMBOO), KALA'AU (STICKS), AND UKULELE INSTRUMENT PLAYING. ELEVEN CLASSES ARE HELD EACH WEEK SERVING KEIKI STUDENTS FROM AGES THREE TO SEVENTEEN, AS WELL AS INSTRUCTION FOR ADULTS.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>
