<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" returnVersion="2023v5.0">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2024-05-15T16:24:42-04:00</ReturnTs>
    <TaxPeriodEndDt>2023-12-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>474855859</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>NEAL MARKS CPA</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>2801 TOWNSGATE RD STE 127</AddressLine1Txt>
        <CityNm>THOUSAND OAKS</CityNm>
        <StateAbbreviationCd>CA</StateAbbreviationCd>
        <ZIPCd>913612938</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990PF</ReturnTypeCd>
    <TaxPeriodBeginDt>2023-01-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>911941001</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>LANAKILA OUTRIGGER CANOE CLUB</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>LANA</BusinessNameControlTxt>
      <PhoneNum>3104891830</PhoneNum>
      <USAddress>
        <AddressLine1Txt>2102 SPEYER LANE</AddressLine1Txt>
        <CityNm>REDONDO BEACH</CityNm>
        <StateAbbreviationCd>CA</StateAbbreviationCd>
        <ZIPCd>90278</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>MOSES RAMLER</PersonNm>
      <PersonTitleTxt>PRESIDENT</PersonTitleTxt>
      <PhoneNum>3104044910</PhoneNum>
      <SignatureDt>2024-05-15</SignatureDt>
    </BusinessOfficerGrp>
    <SigningOfficerGrp>
      <PersonFullName>
        <PersonFirstNm>MOSES</PersonFirstNm>
        <PersonLastNm>RAMLER</PersonLastNm>
      </PersonFullName>
      <SSN>XXX-XX-XXXX</SSN>
    </SigningOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>false</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>PAUL STEVENSON</PreparerPersonNm>
      <PTIN>P01502482</PTIN>
      <PhoneNum>8053715668</PhoneNum>
      <PreparationDt>2024-05-15</PreparationDt>
    </PreparerPersonGrp>
    <TaxYr>2023</TaxYr>
    <BuildTS>2023-04-26 12:10:37Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="6">
    <IRS990PF documentId="RetDoc6" referenceDocumentId="RetDoc7">
      <Organization501c3ExemptPFInd>X</Organization501c3ExemptPFInd>
      <FMVAssetsEOYAmt>0</FMVAssetsEOYAmt>
      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <AnalysisOfRevenueAndExpenses>
        <ContriRcvdRevAndExpnssAmt>123276</ContriRcvdRevAndExpnssAmt>
        <ScheduleBNotRequiredInd>X</ScheduleBNotRequiredInd>
        <OtherIncomeRevAndExpnssAmt referenceDocumentId="RetDoc5">38125</OtherIncomeRevAndExpnssAmt>
        <OtherIncomeAdjNetIncmAmt>38125</OtherIncomeAdjNetIncmAmt>
        <TotalRevAndExpnssAmt>161401</TotalRevAndExpnssAmt>
        <TotalNetInvstIncmAmt>0</TotalNetInvstIncmAmt>
        <TotalAdjNetIncmAmt>38125</TotalAdjNetIncmAmt>
        <DeprecAndDpltnRevAndExpnssAmt referenceDocumentId="RetDoc2">11172</DeprecAndDpltnRevAndExpnssAmt>
        <OtherExpensesRevAndExpnssAmt referenceDocumentId="RetDoc4">139906</OtherExpensesRevAndExpnssAmt>
        <TotOprExpensesRevAndExpnssAmt>151078</TotOprExpensesRevAndExpnssAmt>
        <TotOprExpensesNetInvstIncmAmt>0</TotOprExpensesNetInvstIncmAmt>
        <TotOprExpensesDsbrsChrtblAmt>0</TotOprExpensesDsbrsChrtblAmt>
        <ContriPaidRevAndExpnssAmt>0</ContriPaidRevAndExpnssAmt>
        <ContriPaidDsbrsChrtblAmt>0</ContriPaidDsbrsChrtblAmt>
        <TotalExpensesRevAndExpnssAmt>151078</TotalExpensesRevAndExpnssAmt>
        <TotalExpensesNetInvstIncmAmt>0</TotalExpensesNetInvstIncmAmt>
        <TotalExpensesDsbrsChrtblAmt>0</TotalExpensesDsbrsChrtblAmt>
        <ExcessRevenueOverExpensesAmt>10323</ExcessRevenueOverExpensesAmt>
        <NetInvestmentIncomeAmt>0</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>38125</AdjustedNetIncomeAmt>
      </AnalysisOfRevenueAndExpenses>
      <Form990PFBalanceSheetsGrp>
        <CashBOYAmt>166105</CashBOYAmt>
        <CashEOYAmt>158095</CashEOYAmt>
        <LandBldgEquipCostOrOtherBssAmt>320991</LandBldgEquipCostOrOtherBssAmt>
        <LandBldgEquipAccumDeprecAmt>248508</LandBldgEquipAccumDeprecAmt>
        <LandBOYAmt>54150</LandBOYAmt>
        <LandEOYAmt referenceDocumentId="RetDoc3">72483</LandEOYAmt>
        <TotalAssetsBOYAmt>220255</TotalAssetsBOYAmt>
        <TotalAssetsEOYAmt>230578</TotalAssetsEOYAmt>
        <TotalAssetsEOYFMVAmt>0</TotalAssetsEOYFMVAmt>
        <TotalLiabilitiesEOYAmt>0</TotalLiabilitiesEOYAmt>
        <OrgDoesNotFollowFASB117Ind>X</OrgDoesNotFollowFASB117Ind>
        <RetainedEarningBOYAmt>220255</RetainedEarningBOYAmt>
        <RetainedEarningEOYAmt>230578</RetainedEarningEOYAmt>
        <TotNetAstOrFundBalancesBOYAmt>220255</TotNetAstOrFundBalancesBOYAmt>
        <TotNetAstOrFundBalancesEOYAmt>230578</TotNetAstOrFundBalancesEOYAmt>
        <TotalLiabilitiesNetAstBOYAmt>220255</TotalLiabilitiesNetAstBOYAmt>
        <TotalLiabilitiesNetAstEOYAmt>230578</TotalLiabilitiesNetAstEOYAmt>
      </Form990PFBalanceSheetsGrp>
      <ChgInNetAssetsFundBalancesGrp>
        <TotNetAstOrFundBalancesBOYAmt>220255</TotNetAstOrFundBalancesBOYAmt>
        <ExcessRevenueOverExpensesAmt>10323</ExcessRevenueOverExpensesAmt>
        <SubtotalAmt>230578</SubtotalAmt>
        <TotNetAstOrFundBalancesEOYAmt>230578</TotNetAstOrFundBalancesEOYAmt>
      </ChgInNetAssetsFundBalancesGrp>
      <ExciseTaxBasedOnInvstIncmGrp>
        <InvestmentIncomeExciseTaxAmt>0</InvestmentIncomeExciseTaxAmt>
      </ExciseTaxBasedOnInvstIncmGrp>
      <StatementsRegardingActyGrp>
        <LegislativePoliticalActyInd>false</LegislativePoliticalActyInd>
        <MoreThan100SpentInd>false</MoreThan100SpentInd>
        <Form1120POLFiledInd>false</Form1120POLFiledInd>
        <ActivitiesNotPreviouslyRptInd>false</ActivitiesNotPreviouslyRptInd>
        <ChangesToArticlesOrBylawsInd>false</ChangesToArticlesOrBylawsInd>
        <UnrelatedBusIncmOverLimitInd>false</UnrelatedBusIncmOverLimitInd>
        <OrganizationDissolvedEtcInd>false</OrganizationDissolvedEtcInd>
        <Section508eRqrSatisfiedInd>true</Section508eRqrSatisfiedInd>
        <AtLeast5000InAssetsInd>true</AtLeast5000InAssetsInd>
        <Form990PFFiledWithAttyGenInd>true</Form990PFFiledWithAttyGenInd>
        <PrivateOperatingFoundationInd>false</PrivateOperatingFoundationInd>
        <NewSubstantialContributorsInd>false</NewSubstantialContributorsInd>
        <OwnControlledEntityInd>false</OwnControlledEntityInd>
        <DonorAdvisedFundInd>false</DonorAdvisedFundInd>
        <ComplyWithPublicInspRqrInd>false</ComplyWithPublicInspRqrInd>
        <WebsiteAddressTxt>LANAKILA.COM</WebsiteAddressTxt>
        <IndividualWithBooksNm>MOSES RAMLER</IndividualWithBooksNm>
        <PhoneNum>8185917560</PhoneNum>
        <LocationOfBooksUSAddress>
          <AddressLine1Txt>2102 SPEYER</AddressLine1Txt>
          <CityNm>REDONDO BEACH</CityNm>
          <StateAbbreviationCd>CA</StateAbbreviationCd>
          <ZIPCd>90278</ZIPCd>
        </LocationOfBooksUSAddress>
        <ForeignAccountsQuestionInd>false</ForeignAccountsQuestionInd>
      </StatementsRegardingActyGrp>
      <StatementsRegardingActy4720Grp>
        <SaleOrExchDisqualifiedPrsnInd>false</SaleOrExchDisqualifiedPrsnInd>
        <BrrwOrLendDisqualifiedPrsnInd>false</BrrwOrLendDisqualifiedPrsnInd>
        <FurnGoodsDisqualifiedPrsnInd>false</FurnGoodsDisqualifiedPrsnInd>
        <PayCompDisqualifiedPrsnInd>false</PayCompDisqualifiedPrsnInd>
        <TransferAstDisqualifiedPrsnInd>false</TransferAstDisqualifiedPrsnInd>
        <PaymentToGovernmentOfficialInd>false</PaymentToGovernmentOfficialInd>
        <UndistributedIncomePYInd>false</UndistributedIncomePYInd>
        <BusinessHoldingsInd>false</BusinessHoldingsInd>
        <JeopardyInvestmentsInd>false</JeopardyInvestmentsInd>
        <UncorrectedPYJeopardyInvstInd>false</UncorrectedPYJeopardyInvstInd>
        <InfluenceLegislationInd>false</InfluenceLegislationInd>
        <InfluenceElectionInd>false</InfluenceElectionInd>
        <GrantsToIndividualsInd>false</GrantsToIndividualsInd>
        <GrantsToOrganizationsInd>false</GrantsToOrganizationsInd>
        <NoncharitablePurposeInd>false</NoncharitablePurposeInd>
        <RcvFndsToPayPrsnlBnftCntrctInd>false</RcvFndsToPayPrsnlBnftCntrctInd>
        <PayPremiumsPrsnlBnftCntrctInd>false</PayPremiumsPrsnlBnftCntrctInd>
        <ProhibitedTaxShelterTransInd>false</ProhibitedTaxShelterTransInd>
        <SubjToTaxRmnrtnExPrchtPymtInd>false</SubjToTaxRmnrtnExPrchtPymtInd>
      </StatementsRegardingActy4720Grp>
      <OfficerDirTrstKeyEmplInfoGrp>
        <OfficerDirTrstKeyEmplGrp>
          <PersonNm>MOSES RAMLER</PersonNm>
          <USAddress>
            <AddressLine1Txt>2102 SPEYER LANE</AddressLine1Txt>
            <CityNm>REDONDO BEACH</CityNm>
            <StateAbbreviationCd>CA</StateAbbreviationCd>
            <ZIPCd>90278</ZIPCd>
          </USAddress>
          <TitleTxt>PRESIDENT</TitleTxt>
          <AverageHrsPerWkDevotedToPosRt>000.00</AverageHrsPerWkDevotedToPosRt>
          <CompensationAmt>0</CompensationAmt>
          <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
          <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
        </OfficerDirTrstKeyEmplGrp>
        <CompOfHghstPdEmplOrNONETxt>NONE</CompOfHghstPdEmplOrNONETxt>
        <CompOfHghstPdCntrctOrNONETxt>NONE</CompOfHghstPdCntrctOrNONETxt>
      </OfficerDirTrstKeyEmplInfoGrp>
      <SumOfProgramRelatedInvstGrp>
        <Description1Txt>N/A</Description1Txt>
      </SumOfProgramRelatedInvstGrp>
      <MinimumInvestmentReturnGrp>
        <AverageMonthlyFMVOfSecAmt>0</AverageMonthlyFMVOfSecAmt>
        <AverageMonthlyCashBalancesAmt>0</AverageMonthlyCashBalancesAmt>
        <FMVAllOtherNoncharitableAstAmt>0</FMVAllOtherNoncharitableAstAmt>
        <TotalFMVOfUnusedAssetsAmt>0</TotalFMVOfUnusedAssetsAmt>
        <AdjustedTotalFMVOfUnusedAstAmt>0</AdjustedTotalFMVOfUnusedAstAmt>
        <CashDeemedCharitableAmt>0</CashDeemedCharitableAmt>
        <NetVlNoncharitableAssetsAmt>0</NetVlNoncharitableAssetsAmt>
        <MinimumInvestmentReturnAmt>0</MinimumInvestmentReturnAmt>
      </MinimumInvestmentReturnGrp>
      <DistributableAmountGrp>
        <DistributableAsAdjustedAmt>0</DistributableAsAdjustedAmt>
      </DistributableAmountGrp>
      <PFQualifyingDistributionsGrp>
        <ExpensesAndContributionsAmt>0</ExpensesAndContributionsAmt>
        <QualifyingDistributionsAmt>0</QualifyingDistributionsAmt>
      </PFQualifyingDistributionsGrp>
      <UndistributedIncomeGrp>
        <DistributableAsAdjustedAmt>0</DistributableAsAdjustedAmt>
        <ExcessDistributionCyovYr3Amt>4259</ExcessDistributionCyovYr3Amt>
        <TotalExcessDistributionCyovAmt>4259</TotalExcessDistributionCyovAmt>
        <TotalCorpusAmt>4259</TotalCorpusAmt>
        <UndistributedIncomeCYAmt>0</UndistributedIncomeCYAmt>
        <ExcessDistriCyovToNextYrAmt>4259</ExcessDistriCyovToNextYrAmt>
        <ExcessFromYear3Amt>4259</ExcessFromYear3Amt>
      </UndistributedIncomeGrp>
      <SupplementaryInformationGrp>
        <OnlyContriToPreselectedInd>X</OnlyContriToPreselectedInd>
      </SupplementaryInformationGrp>
      <AnalysisIncomeProducingActyGrp>
        <SubtotalsIncmProducingActyGrp>
          <RelatedOrExemptFunctionIncmAmt>38125</RelatedOrExemptFunctionIncmAmt>
        </SubtotalsIncmProducingActyGrp>
        <TotalIncomeProducingActyAmt>38125</TotalIncomeProducingActyAmt>
      </AnalysisIncomeProducingActyGrp>
      <TrnsfrTransRlnNonchrtblEOGrp>
        <TrnsfrOfCashToNonchrtblEOInd>false</TrnsfrOfCashToNonchrtblEOInd>
        <TrnsfrOtherAssetNonchrtblEOInd>false</TrnsfrOtherAssetNonchrtblEOInd>
        <SalesOrExchangesOfAssetsInd>false</SalesOrExchangesOfAssetsInd>
        <PurchaseOfAssetsNonchrtblEOInd>false</PurchaseOfAssetsNonchrtblEOInd>
        <RentalOfFacilitiesOthAssetsInd>false</RentalOfFacilitiesOthAssetsInd>
        <ReimbursementArrangementsInd>false</ReimbursementArrangementsInd>
        <LoansOrLoanGuaranteesInd>false</LoansOrLoanGuaranteesInd>
        <PerformanceOfServicesEtcInd>false</PerformanceOfServicesEtcInd>
        <SharingOfFacilitiesEtcInd>false</SharingOfFacilitiesEtcInd>
        <RelationshipsNonchrtblEOInd>false</RelationshipsNonchrtblEOInd>
      </TrnsfrTransRlnNonchrtblEOGrp>
    </IRS990PF>
    <DepreciationSchedule documentId="RetDoc2">
      <DepreciationPropertyGrp>
        <PropertyDesc>OFFICE EQUIPMENT</PropertyDesc>
        <AcquiredDt>2004-11-01</AcquiredDt>
        <CostOrOtherBasisAmt>2005</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>2005</PriorYearDepreciationAmt>
        <ComputationMethodTxt>STRAIGHT LINE</ComputationMethodTxt>
        <LifeRt>5.0000</LifeRt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>PRACTICE PADDLES</PropertyDesc>
        <AcquiredDt>2006-06-01</AcquiredDt>
        <CostOrOtherBasisAmt>6434</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>6434</PriorYearDepreciationAmt>
        <ComputationMethodTxt>STRAIGHT LINE</ComputationMethodTxt>
        <LifeRt>5.0000</LifeRt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>PRACTICE PADDLES</PropertyDesc>
        <AcquiredDt>2006-07-01</AcquiredDt>
        <CostOrOtherBasisAmt>4820</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>4820</PriorYearDepreciationAmt>
        <ComputationMethodTxt>STRAIGHT LINE</ComputationMethodTxt>
        <LifeRt>5.0000</LifeRt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>VARIOUS CANOES AND ACCESSO</PropertyDesc>
        <AcquiredDt>2004-10-08</AcquiredDt>
        <CostOrOtherBasisAmt>46881</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>46881</PriorYearDepreciationAmt>
        <ComputationMethodTxt>STRAIGHT LINE</ComputationMethodTxt>
        <LifeRt>3.0000</LifeRt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>CANOES</PropertyDesc>
        <AcquiredDt>2011-08-01</AcquiredDt>
        <CostOrOtherBasisAmt>17000</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>17000</PriorYearDepreciationAmt>
        <ComputationMethodTxt>STRAIGHT LINE</ComputationMethodTxt>
        <LifeRt>5.0000</LifeRt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>VARIOUS CANOES AND ACCESSORES</PropertyDesc>
        <AcquiredDt>2012-01-01</AcquiredDt>
        <CostOrOtherBasisAmt>14210</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>8526</PriorYearDepreciationAmt>
        <ComputationMethodTxt>STRAIGHT LINE</ComputationMethodTxt>
        <LifeRt>5.0000</LifeRt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>VARIOUS ACCESSORIES</PropertyDesc>
        <AcquiredDt>2013-01-01</AcquiredDt>
        <CostOrOtherBasisAmt>12123</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>8082</PriorYearDepreciationAmt>
        <ComputationMethodTxt>STRAIGHT LINE</ComputationMethodTxt>
        <LifeRt>3.0000</LifeRt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>OFFICE EQUIPMENT</PropertyDesc>
        <AcquiredDt>2004-11-01</AcquiredDt>
        <CostOrOtherBasisAmt>2005</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>2005</PriorYearDepreciationAmt>
        <ComputationMethodTxt>S/L</ComputationMethodTxt>
        <LifeRt>5.0000</LifeRt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>PRACTICE PADDLES</PropertyDesc>
        <AcquiredDt>2006-06-01</AcquiredDt>
        <CostOrOtherBasisAmt>6434</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>6434</PriorYearDepreciationAmt>
        <ComputationMethodTxt>S/L</ComputationMethodTxt>
        <LifeRt>5.0000</LifeRt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>PRACTICE PADDELS</PropertyDesc>
        <AcquiredDt>2006-07-01</AcquiredDt>
        <CostOrOtherBasisAmt>4820</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>4820</PriorYearDepreciationAmt>
        <ComputationMethodTxt>S/L</ComputationMethodTxt>
        <LifeRt>5.0000</LifeRt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>VARIOUS CANOES AND ACCESSORIES</PropertyDesc>
        <AcquiredDt>2004-10-08</AcquiredDt>
        <CostOrOtherBasisAmt>46881</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>46881</PriorYearDepreciationAmt>
        <ComputationMethodTxt>S/L</ComputationMethodTxt>
        <LifeRt>3.0000</LifeRt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>CANOES</PropertyDesc>
        <AcquiredDt>2011-06-01</AcquiredDt>
        <CostOrOtherBasisAmt>17000</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>17000</PriorYearDepreciationAmt>
        <ComputationMethodTxt>S/L</ComputationMethodTxt>
        <LifeRt>5.0000</LifeRt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>VARIOUS CANOES AND ACCESSORIES</PropertyDesc>
        <AcquiredDt>2012-01-01</AcquiredDt>
        <CostOrOtherBasisAmt>14210</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>14210</PriorYearDepreciationAmt>
        <ComputationMethodTxt>S/L</ComputationMethodTxt>
        <LifeRt>5.0000</LifeRt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>VARIOUS ACCESSORIES</PropertyDesc>
        <AcquiredDt>2013-01-01</AcquiredDt>
        <CostOrOtherBasisAmt>12123</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>12123</PriorYearDepreciationAmt>
        <ComputationMethodTxt>S/L</ComputationMethodTxt>
        <LifeRt>3.0000</LifeRt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>CANOES</PropertyDesc>
        <AcquiredDt>2015-01-01</AcquiredDt>
        <CostOrOtherBasisAmt>48600</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>48600</PriorYearDepreciationAmt>
        <ComputationMethodTxt>S/L</ComputationMethodTxt>
        <LifeRt>5.0000</LifeRt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>VARIOUS CANOES AND ACCESSORIES</PropertyDesc>
        <AcquiredDt>2016-01-01</AcquiredDt>
        <CostOrOtherBasisAmt>26949</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>26949</PriorYearDepreciationAmt>
        <ComputationMethodTxt>S/L</ComputationMethodTxt>
        <LifeRt>5.0000</LifeRt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>2018 CANOES AND ACCESS</PropertyDesc>
        <AcquiredDt>2018-02-01</AcquiredDt>
        <CostOrOtherBasisAmt>52544</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>51668</PriorYearDepreciationAmt>
        <ComputationMethodTxt>S/L</ComputationMethodTxt>
        <LifeRt>5.0000</LifeRt>
        <CurrentYearExpenseAmt>876</CurrentYearExpenseAmt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>CANOE 2021</PropertyDesc>
        <AcquiredDt>2021-12-01</AcquiredDt>
        <CostOrOtherBasisAmt>10000</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>722</PriorYearDepreciationAmt>
        <ComputationMethodTxt>S/L</ComputationMethodTxt>
        <LifeRt>15.0000</LifeRt>
        <CurrentYearExpenseAmt>667</CurrentYearExpenseAmt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>TRAILER</PropertyDesc>
        <AcquiredDt>2021-05-01</AcquiredDt>
        <CostOrOtherBasisAmt>9592</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>1066</PriorYearDepreciationAmt>
        <ComputationMethodTxt>S/L</ComputationMethodTxt>
        <LifeRt>15.0000</LifeRt>
        <CurrentYearExpenseAmt>639</CurrentYearExpenseAmt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>VARIOUS ACCESSORIES</PropertyDesc>
        <AcquiredDt>2022-03-12</AcquiredDt>
        <CostOrOtherBasisAmt>1194</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>199</PriorYearDepreciationAmt>
        <ComputationMethodTxt>S/L</ComputationMethodTxt>
        <LifeRt>5.0000</LifeRt>
        <CurrentYearExpenseAmt>239</CurrentYearExpenseAmt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>CANOES</PropertyDesc>
        <AcquiredDt>2022-03-01</AcquiredDt>
        <CostOrOtherBasisAmt>39134</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>4659</PriorYearDepreciationAmt>
        <ComputationMethodTxt>S/L</ComputationMethodTxt>
        <LifeRt>7.0000</LifeRt>
        <CurrentYearExpenseAmt>5590</CurrentYearExpenseAmt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>CANOES</PropertyDesc>
        <AcquiredDt>2023-03-22</AcquiredDt>
        <CostOrOtherBasisAmt>29505</CostOrOtherBasisAmt>
        <ComputationMethodTxt>S/L</ComputationMethodTxt>
        <LifeRt>7.0000</LifeRt>
        <CurrentYearExpenseAmt>3161</CurrentYearExpenseAmt>
      </DepreciationPropertyGrp>
    </DepreciationSchedule>
    <GeneralExplanationAttachment documentId="RetDoc7">
      <GeneralExplanationGrp>
        <FormAndLineReferenceDesc>FORM 990PF, PART VIII, LINE 1</FormAndLineReferenceDesc>
        <MediumExplanationTxt>MANAGEMENT OF CLUB OPERTIONS</MediumExplanationTxt>
      </GeneralExplanationGrp>
    </GeneralExplanationAttachment>
    <LandEtcSchedule2 documentId="RetDoc3">
      <LandEtcGrp>
        <CategoryOrItemTxt>OFFICE EQUIPMENT</CategoryOrItemTxt>
        <CostOrOtherBasisAmt>320991</CostOrOtherBasisAmt>
        <AccumulatedDepreciationAmt>248508</AccumulatedDepreciationAmt>
        <BookValueAmt>72483</BookValueAmt>
      </LandEtcGrp>
      <LandEtcGrp>
        <CategoryOrItemTxt>PRACTICE PADDLES</CategoryOrItemTxt>
      </LandEtcGrp>
      <LandEtcGrp>
        <CategoryOrItemTxt>PRACTICE PADDLES</CategoryOrItemTxt>
      </LandEtcGrp>
      <LandEtcGrp>
        <CategoryOrItemTxt>CANOES</CategoryOrItemTxt>
      </LandEtcGrp>
      <LandEtcGrp>
        <CategoryOrItemTxt>VARIOUS CANOES AND ACCESSORIES</CategoryOrItemTxt>
      </LandEtcGrp>
      <LandEtcGrp>
        <CategoryOrItemTxt>VARIOUS CANOES AND ACCESSORIES</CategoryOrItemTxt>
      </LandEtcGrp>
      <LandEtcGrp>
        <CategoryOrItemTxt>VARIOUS ACCESSORIES</CategoryOrItemTxt>
      </LandEtcGrp>
    </LandEtcSchedule2>
    <OtherExpensesSchedule documentId="RetDoc4">
      <OtherExpensesScheduleGrp>
        <Desc>EXPENSES</Desc>
      </OtherExpensesScheduleGrp>
      <OtherExpensesScheduleGrp>
        <Desc>RENT</Desc>
        <RevenueAndExpensesPerBooksAmt>600</RevenueAndExpensesPerBooksAmt>
      </OtherExpensesScheduleGrp>
      <OtherExpensesScheduleGrp>
        <Desc>INSURANCE</Desc>
        <RevenueAndExpensesPerBooksAmt>8138</RevenueAndExpensesPerBooksAmt>
      </OtherExpensesScheduleGrp>
      <OtherExpensesScheduleGrp>
        <Desc>WEBSITE SUPPORT</Desc>
        <RevenueAndExpensesPerBooksAmt>653</RevenueAndExpensesPerBooksAmt>
      </OtherExpensesScheduleGrp>
      <OtherExpensesScheduleGrp>
        <Desc>SUPPLIES</Desc>
        <RevenueAndExpensesPerBooksAmt>22306</RevenueAndExpensesPerBooksAmt>
      </OtherExpensesScheduleGrp>
      <OtherExpensesScheduleGrp>
        <Desc>RACE FEES</Desc>
        <RevenueAndExpensesPerBooksAmt>60567</RevenueAndExpensesPerBooksAmt>
      </OtherExpensesScheduleGrp>
      <OtherExpensesScheduleGrp>
        <Desc>TOWING FEES</Desc>
        <RevenueAndExpensesPerBooksAmt>5439</RevenueAndExpensesPerBooksAmt>
      </OtherExpensesScheduleGrp>
      <OtherExpensesScheduleGrp>
        <Desc>MEMBERSHIP DUES</Desc>
        <RevenueAndExpensesPerBooksAmt>2053</RevenueAndExpensesPerBooksAmt>
      </OtherExpensesScheduleGrp>
      <OtherExpensesScheduleGrp>
        <Desc>REPAIRS &amp; MAINTENANCE-CANOES</Desc>
        <RevenueAndExpensesPerBooksAmt>20126</RevenueAndExpensesPerBooksAmt>
      </OtherExpensesScheduleGrp>
      <OtherExpensesScheduleGrp>
        <Desc>REPAIRS &amp; MAINTENANCE-DOCK/TR</Desc>
        <RevenueAndExpensesPerBooksAmt>5123</RevenueAndExpensesPerBooksAmt>
      </OtherExpensesScheduleGrp>
      <OtherExpensesScheduleGrp>
        <Desc>PORTA POTTY</Desc>
        <RevenueAndExpensesPerBooksAmt>2308</RevenueAndExpensesPerBooksAmt>
      </OtherExpensesScheduleGrp>
      <OtherExpensesScheduleGrp>
        <Desc>UNIFORMS</Desc>
      </OtherExpensesScheduleGrp>
      <OtherExpensesScheduleGrp>
        <Desc>CLUB EVENTS</Desc>
      </OtherExpensesScheduleGrp>
      <OtherExpensesScheduleGrp>
        <Desc>BANK FEES</Desc>
        <RevenueAndExpensesPerBooksAmt>275</RevenueAndExpensesPerBooksAmt>
      </OtherExpensesScheduleGrp>
      <OtherExpensesScheduleGrp>
        <Desc>EQUIPMENT RENTAL</Desc>
      </OtherExpensesScheduleGrp>
      <OtherExpensesScheduleGrp>
        <Desc>PERMITS &amp; LICENSES</Desc>
      </OtherExpensesScheduleGrp>
      <OtherExpensesScheduleGrp>
        <Desc>JUNIOR SAMOA RACE PROGRAM</Desc>
        <RevenueAndExpensesPerBooksAmt>7318</RevenueAndExpensesPerBooksAmt>
      </OtherExpensesScheduleGrp>
      <OtherExpensesScheduleGrp>
        <Desc>MAUI STRONG PROGRAM</Desc>
        <RevenueAndExpensesPerBooksAmt>5000</RevenueAndExpensesPerBooksAmt>
      </OtherExpensesScheduleGrp>
    </OtherExpensesSchedule>
    <OtherIncomeSchedule2 documentId="RetDoc5">
      <OtherIncomeDetail>
        <Desc>PROGRAM SERVICE REVENUE</Desc>
        <RevenueAndExpensesPerBooksAmt>38125</RevenueAndExpensesPerBooksAmt>
        <AdjustedNetIncomeAmt>38125</AdjustedNetIncomeAmt>
      </OtherIncomeDetail>
    </OtherIncomeSchedule2>
  </ReturnData>
</Return>
