<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xsi:schemaLocation="http://www.irs.gov/efile" returnVersion="2022v5.0">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2024-04-13T00:18:33-05:00</ReturnTs>
    <TaxPeriodEndDt>2023-06-30</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>990292355</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>KKDLY LLC</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>745 FORT ST STE 2100</AddressLine1Txt>
        <CityNm>HONOLULU</CityNm>
        <StateAbbreviationCd>HI</StateAbbreviationCd>
        <ZIPCd>96813</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2022-07-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>996004993</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>OCCUPATIONAL THERAPY ASSOCIATION OF</BusinessNameLine1Txt>
        <BusinessNameLine2Txt>HAWAII</BusinessNameLine2Txt>
      </BusinessName>
      <BusinessNameControlTxt>OCCU</BusinessNameControlTxt>
      <PhoneNum>8085443336</PhoneNum>
      <USAddress>
        <AddressLine1Txt>1360 S BERETANIA STREET 301</AddressLine1Txt>
        <CityNm>HONOLULU</CityNm>
        <StateAbbreviationCd>HI</StateAbbreviationCd>
        <ZIPCd>96814</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>STACIE YAMASHITA</PersonNm>
      <PersonTitleTxt>TREASURER</PersonTitleTxt>
      <PhoneNum>8085443336</PhoneNum>
      <SignatureDt>2024-03-14</SignatureDt>
      <DiscussWithPaidPreparerInd>1</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <SigningOfficerGrp>
      <PersonFullName>
        <PersonFirstNm>STACIE</PersonFirstNm>
        <PersonLastNm>YAMASHITA</PersonLastNm>
      </PersonFullName>
      <SSN>999009999</SSN>
    </SigningOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>0</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>RODNEY M SAITO</PreparerPersonNm>
      <PTIN>P00382548</PTIN>
      <PhoneNum>8085213962</PhoneNum>
      <PreparationDt>2024-03-14</PreparationDt>
      <SelfEmployedInd>X</SelfEmployedInd>
    </PreparerPersonGrp>
    <AdditionalFilerInformation>
      <TrustedCustomerGrp>
        <TrustedCustomerCd>2</TrustedCustomerCd>
        <AuthenticationAssuranceLevelCd>AAL1</AuthenticationAssuranceLevelCd>
        <IdentityAssuranceLevelCd>IAL1</IdentityAssuranceLevelCd>
      </TrustedCustomerGrp>
    </AdditionalFilerInformation>
    <TaxYr>2022</TaxYr>
    <BuildTS>2023-04-26 12:10:37Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="4">
    <IRS990EZ documentId="RetDoc1234200001" referenceDocumentId="RetDoc1051800001 RetDoc2278000001">
      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <ScheduleBNotRequiredInd>X</ScheduleBNotRequiredInd>
      <WebsiteAddressTxt>HTTPS://OTASSOCIATIONOFHAWAII.ORG/</WebsiteAddressTxt>
      <Organization501cInd organization501cTypeTxt="6">X</Organization501cInd>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <GrossReceiptsAmt>109457</GrossReceiptsAmt>
      <InfoInScheduleOPartIInd>X</InfoInScheduleOPartIInd>
      <ContributionsGiftsGrantsEtcAmt>485</ContributionsGiftsGrantsEtcAmt>
      <ProgramServiceRevenueAmt>3750</ProgramServiceRevenueAmt>
      <MembershipDuesAmt>5095</MembershipDuesAmt>
      <InvestmentIncomeAmt>2015</InvestmentIncomeAmt>
      <SaleOfAssetsGrossAmt>98112</SaleOfAssetsGrossAmt>
      <CostOrOtherBasisExpenseSaleAmt>87928</CostOrOtherBasisExpenseSaleAmt>
      <GainOrLossFromSaleOfAssetsAmt>10184</GainOrLossFromSaleOfAssetsAmt>
      <TotalRevenueAmt>21529</TotalRevenueAmt>
      <PrintingPublicationsPostageAmt>89</PrintingPublicationsPostageAmt>
      <OtherExpensesTotalAmt>9247</OtherExpensesTotalAmt>
      <TotalExpensesAmt>9336</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>12193</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>165883</NetAssetsOrFundBalancesBOYAmt>
      <OtherChangesInNetAssetsAmt>0</OtherChangesInNetAssetsAmt>
      <NetAssetsOrFundBalancesEOYAmt>178076</NetAssetsOrFundBalancesEOYAmt>
      <InfoInScheduleOPartIIInd>X</InfoInScheduleOPartIIInd>
      <CashSavingsAndInvestmentsGrp>
        <BOYAmt>10723</BOYAmt>
        <EOYAmt>11500</EOYAmt>
      </CashSavingsAndInvestmentsGrp>
      <OtherAssetsTotalDetail>
        <BOYAmt>155160</BOYAmt>
        <EOYAmt>166576</EOYAmt>
      </OtherAssetsTotalDetail>
      <Form990TotalAssetsGrp>
        <BOYAmt>165883</BOYAmt>
        <EOYAmt>178076</EOYAmt>
      </Form990TotalAssetsGrp>
      <SumOfTotalLiabilitiesGrp>
        <BOYAmt>0</BOYAmt>
        <EOYAmt>0</EOYAmt>
      </SumOfTotalLiabilitiesGrp>
      <NetAssetsOrFundBalancesGrp>
        <BOYAmt>165883</BOYAmt>
        <EOYAmt>178076</EOYAmt>
      </NetAssetsOrFundBalancesGrp>
      <InfoInScheduleOPartIIIInd>X</InfoInScheduleOPartIIIInd>
      <PrimaryExemptPurposeTxt>TO ADVOCATE FOR THE PROVISION AND UTILIZATION OF QUALITY OCCUPATIONAL THERAPY SERVICES IN ORDER TO ENHANCE THE HEALTH OF THE PUBLIC.</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>2022 ANNUAL CONFERENCE HELD VIRTUALLY WITH 72 ATTENDEES.EVENT: OCTOBER 8, 2022 FROM 8:30 AM TO 4:30 PMTOPIC: CLOSING THE STRESS CYCLE TO HEAL BURNOUTSPEAKER AMY J LAMB, OTD, OTR/L, FAOTATOPIC: COVID-19: INPATIENT AND OUTPATIENT RECOVERIESSPEAKER JOHN L MARGETIS, OTD, OTR/L; AND JAMIE WILCOX, OTD, OTR/LTOPIC: MULTIGENERATIONAL APPROACHES TO LEARNING AND COMMUNICATIONSPEAKER SUSAN BLAIR, OTD, OTR/L, BCPR, BCG</DescriptionProgramSrvcAccomTxt>
        <GrantsAndAllocationsAmt>0</GrantsAndAllocationsAmt>
        <ProgramServiceExpensesAmt>2589</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>QUARTERLY MEETINGSEVENT: QUARTER 4 ON AUGUST 27, 2022 FROM 8AM TO 9AM WITH 15 ATTENDEESTOPIC: TIPS &amp; TRICKS AND IDEAS FEATURING ORFICAST, ORFICAST MORE AND MORE. SPEAKER: DEBBY SCHWARTZ, OTD, OTR/L, CHTEVENT: QUARTER 1 ON FEBRUARY 4, 2023 WITH 39 ATTENDEES (9 STUDENTS, 1 NON-MEMBER, 29 MEMBERS)TOPIC: PROBLEM SOLVING WITH POSITIVE APPROACH TO CARE. SPEAKER: TEEPA SNOWEVENT: QUARTER 2 ON APRIL 15, 2023 WITH 28 ATTENDEES (2 STUDENTS, 26 MEMBERS)TOPIC: ANAT BANIEL METHOD NEUROMOVEMENT. SPEAKER: DR. NEIL SHARPEVENT: QUARTER 3 ON JUNE 24, 2023 WITH 17 REGISTERED (1 STUDENT, 1 NON-MEMBER, 15 MEMBERS)TOPIC: TRIGGER POINT DRY NEEDLING. SPEAKER: DR. GRANT TONG</DescriptionProgramSrvcAccomTxt>
        <GrantsAndAllocationsAmt>0</GrantsAndAllocationsAmt>
        <ProgramServiceExpensesAmt>150</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>EVENT: VIRTUAL EDUCATIONAL SEMINAR HELD ON JANUARY 15, 2023 (8:00-9:00 A.M.) WITH 37 ATTENDEESTOPIC: NEUROSCIENCE-BASED STRATEGIES TO BOOST YOUR WILLPOWER, RESTORE BALANCE, AND REDUCE STRESSSPEAKER PRESENTED BY DR. SHERYL SHOOK, PHD</DescriptionProgramSrvcAccomTxt>
        <GrantsAndAllocationsAmt>0</GrantsAndAllocationsAmt>
        <ProgramServiceExpensesAmt>0</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <TotalProgramServiceExpensesAmt>2739</TotalProgramServiceExpensesAmt>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>CLAIRE NAGATORI</PersonNm>
        <TitleTxt>DIRECTOR, HAWAII,KAUAI, MA</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>0.10</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>KRISTEN KEECH</PersonNm>
        <TitleTxt>DIRECTOR, HONOLULU</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>0.10</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>BROOKE NAKAMURA OTR</PersonNm>
        <TitleTxt>VICE PRESIDENT</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>0.10</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>KARA CROSSON</PersonNm>
        <TitleTxt>SECRETARY</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>0.10</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>STACIE YAMASHITA</PersonNm>
        <TitleTxt>TREASURER</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>0.50</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>JONI KAMIYA</PersonNm>
        <TitleTxt>PRESIDENT</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <InfoInScheduleOPartVInd>X</InfoInScheduleOPartVInd>
      <ActivitiesNotPreviouslyRptInd>0</ActivitiesNotPreviouslyRptInd>
      <ChgMadeToOrgnzngDocNotRptInd>0</ChgMadeToOrgnzngDocNotRptInd>
      <OrganizationHadUBIInd>0</OrganizationHadUBIInd>
      <SubjectToProxyTaxInd referenceDocumentId="RetDoc1039700001">1</SubjectToProxyTaxInd>
      <OrganizationDissolvedEtcInd>0</OrganizationDissolvedEtcInd>
      <DirectIndirectPltclExpendAmt>0</DirectIndirectPltclExpendAmt>
      <MadeLoansToFromOfficersInd>0</MadeLoansToFromOfficersInd>
      <ProhibitedTaxShelterTransInd>0</ProhibitedTaxShelterTransInd>
      <StatesWhereCopyOfReturnIsFldCd>HI</StatesWhereCopyOfReturnIsFldCd>
      <BooksInCareOfDetail>
        <BusinessName>
          <BusinessNameLine1Txt>STACIE KAMITAKI</BusinessNameLine1Txt>
        </BusinessName>
        <USAddress>
          <AddressLine1Txt>1360 SOUTH BERETANIA ST SUITE 301</AddressLine1Txt>
          <CityNm>HONOLULU</CityNm>
          <StateAbbreviationCd>HI</StateAbbreviationCd>
          <ZIPCd>96814</ZIPCd>
        </USAddress>
        <PhoneNum>8084283238</PhoneNum>
      </BooksInCareOfDetail>
      <ForeignFinancialAccountInd>0</ForeignFinancialAccountInd>
      <ForeignOfficeInd>0</ForeignOfficeInd>
      <DonorAdvisedFndsInd>0</DonorAdvisedFndsInd>
      <OperateHospitalInd>0</OperateHospitalInd>
      <TanningServicesProvidedInd>0</TanningServicesProvidedInd>
      <RelatedOrganizationCtrlEntInd>0</RelatedOrganizationCtrlEntInd>
      <PoliticalCampaignActyInd referenceDocumentId="RetDoc1039700001">0</PoliticalCampaignActyInd>
    </IRS990EZ>
    <IRS990ScheduleC documentId="RetDoc1039700001">
      <SubstantiallyAllDuesNondedInd>0</SubstantiallyAllDuesNondedInd>
      <OnlyInHouseLobbyingInd>0</OnlyInHouseLobbyingInd>
      <AgreeCarryoverPriorYearInd>0</AgreeCarryoverPriorYearInd>
      <DuesAssessmentsAmt>5095</DuesAssessmentsAmt>
      <AggregateReportedDuesNtcAmt>1504</AggregateReportedDuesNtcAmt>
      <TaxableAmt>-1504</TaxableAmt>
    </IRS990ScheduleC>
    <IRS990ScheduleO documentId="RetDoc1051800001">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 4 - OTHER INVESTMENT INCOME</FormAndLineReferenceDesc>
        <ExplanationTxt>DESCRIPTION: WELLS FARGO - DIVIDEND. AMOUNT: 2,015.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 16 - OTHER EXPENSES</FormAndLineReferenceDesc>
        <ExplanationTxt>DESCRIPTION: BANK CHARGES. AMOUNT: 757. DESCRIPTION: EDUCATION AND CONFERENCE. AMOUNT: 250. DESCRIPTION: OUTSIDE SERVICES. AMOUNT: 3,900. DESCRIPTION: OFFICE EXPENSE. AMOUNT: 543. DESCRIPTION: CONFRENCE, CONVENTIONS, MEETINGS. AMOUNT: 2,000. DESCRIPTION: UBIT TAXES. AMOUNT: 1,797. TOTAL TO FORM 990-EZ, LINE 16: 9,247.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART II, LINE 24 - OTHER ASSETS</FormAndLineReferenceDesc>
        <ExplanationTxt>DESCRIPTION: MUTUAL FUNDS. BEG. OF YEAR AMOUNT: 155,160. END OF YEAR AMOUNT: 166,576.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
    <TransferPrsnlBnftContractsDecl documentId="RetDoc2278000001">
      <DeclarationDesc>THE ORGANIZATION DID NOT, DURING THE YEAR, RECEIVE ANY FUNDS, DIRECTLY,OR INDIRECTLY, TO PAY PREMIUMS ON A PERSONAL BENEFIT CONTRACT.THE ORGANIZATION, DID NOT, DURING THE YEAR, PAY ANY PREMIUMS, DIRECTLY,OR INDIRECTLY, ON A PERSONAL BENEFIT CONTRACT.</DeclarationDesc>
    </TransferPrsnlBnftContractsDecl>
  </ReturnData>
</Return>
