﻿<?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>2024-11-04T12:11:25-05:00</ReturnTs>
    <TaxPeriodEndDt>2023-12-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>262451631</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>JAY MIYAKI CPA LLC</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>600 QUEEN ST STE C4</AddressLine1Txt>
        <CityNm>HONOLULU</CityNm>
        <StateAbbreviationCd>HI</StateAbbreviationCd>
        <ZIPCd>96813</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990</ReturnTypeCd>
    <TaxPeriodBeginDt>2023-01-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>990354949</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>PAI FOUNDATION</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>PAIF</BusinessNameControlTxt>
      <PhoneNum>8088442001</PhoneNum>
      <USAddress>
        <AddressLine1Txt>PO BOX 17483</AddressLine1Txt>
        <CityNm>HONOLULU</CityNm>
        <StateAbbreviationCd>HI</StateAbbreviationCd>
        <ZIPCd>96817</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>VICTORIA HOLT TAKAMINE</PersonNm>
      <PersonTitleTxt>EXECUTIVE DIRECTOR</PersonTitleTxt>
      <PhoneNum>8088442001</PhoneNum>
      <SignatureDt>2024-10-15</SignatureDt>
      <DiscussWithPaidPreparerInd>true</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>true</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>JAY MIYAKI</PreparerPersonNm>
      <PTIN>P00853901</PTIN>
      <PhoneNum>8085221042</PhoneNum>
      <PreparationDt>2024-10-16</PreparationDt>
    </PreparerPersonGrp>
    <TaxYr>2023</TaxYr>
    <BuildTS>2024-10-15 13:58:12Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="5">
    <IRS990 documentId="RetDoc3" referenceDocumentId="RetDoc5">
      <PrincipalOfficerNm>VICTORIA HOLT TAKAMINE</PrincipalOfficerNm>
      <USAddress>
        <AddressLine1Txt>PO BOX 17483</AddressLine1Txt>
        <CityNm>HONOLULU</CityNm>
        <StateAbbreviationCd>HI</StateAbbreviationCd>
        <ZIPCd>96817</ZIPCd>
      </USAddress>
      <GrossReceiptsAmt>2257835</GrossReceiptsAmt>
      <GroupReturnForAffiliatesInd>false</GroupReturnForAffiliatesInd>
      <Organization501c3Ind>X</Organization501c3Ind>
      <WebsiteAddressTxt>WWW.PAIFOUNDATION.ORG</WebsiteAddressTxt>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <FormationYr>2001</FormationYr>
      <LegalDomicileStateCd>HI</LegalDomicileStateCd>
      <ActivityOrMissionDesc>PRESERVE AND PERPETUATE HAWAIIAN CULTURAL TRADITIONS FOR FUTURE GENERATIONS.</ActivityOrMissionDesc>
      <VotingMembersGoverningBodyCnt>8</VotingMembersGoverningBodyCnt>
      <VotingMembersIndependentCnt>8</VotingMembersIndependentCnt>
      <TotalEmployeeCnt>10</TotalEmployeeCnt>
      <TotalVolunteersCnt>144</TotalVolunteersCnt>
      <TotalGrossUBIAmt>0</TotalGrossUBIAmt>
      <PYContributionsGrantsAmt>1171051</PYContributionsGrantsAmt>
      <CYContributionsGrantsAmt>1980908</CYContributionsGrantsAmt>
      <PYProgramServiceRevenueAmt>118703</PYProgramServiceRevenueAmt>
      <CYProgramServiceRevenueAmt>206858</CYProgramServiceRevenueAmt>
      <PYInvestmentIncomeAmt>2172</PYInvestmentIncomeAmt>
      <CYInvestmentIncomeAmt>44449</CYInvestmentIncomeAmt>
      <PYOtherRevenueAmt>110</PYOtherRevenueAmt>
      <CYOtherRevenueAmt>25620</CYOtherRevenueAmt>
      <PYTotalRevenueAmt>1292036</PYTotalRevenueAmt>
      <CYTotalRevenueAmt>2257835</CYTotalRevenueAmt>
      <CYGrantsAndSimilarPaidAmt>0</CYGrantsAndSimilarPaidAmt>
      <CYBenefitsPaidToMembersAmt>0</CYBenefitsPaidToMembersAmt>
      <PYSalariesCompEmpBnftPaidAmt>422382</PYSalariesCompEmpBnftPaidAmt>
      <CYSalariesCompEmpBnftPaidAmt>625256</CYSalariesCompEmpBnftPaidAmt>
      <CYTotalProfFndrsngExpnsAmt>0</CYTotalProfFndrsngExpnsAmt>
      <CYTotalFundraisingExpenseAmt>26399</CYTotalFundraisingExpenseAmt>
      <PYOtherExpensesAmt>572191</PYOtherExpensesAmt>
      <CYOtherExpensesAmt>1072839</CYOtherExpensesAmt>
      <PYTotalExpensesAmt>994573</PYTotalExpensesAmt>
      <CYTotalExpensesAmt>1698095</CYTotalExpensesAmt>
      <PYRevenuesLessExpensesAmt>297463</PYRevenuesLessExpensesAmt>
      <CYRevenuesLessExpensesAmt>559740</CYRevenuesLessExpensesAmt>
      <TotalAssetsBOYAmt>3945915</TotalAssetsBOYAmt>
      <TotalAssetsEOYAmt>4636200</TotalAssetsEOYAmt>
      <TotalLiabilitiesBOYAmt>613329</TotalLiabilitiesBOYAmt>
      <TotalLiabilitiesEOYAmt>740530</TotalLiabilitiesEOYAmt>
      <NetAssetsOrFundBalancesBOYAmt>3332586</NetAssetsOrFundBalancesBOYAmt>
      <NetAssetsOrFundBalancesEOYAmt>3895670</NetAssetsOrFundBalancesEOYAmt>
      <InfoInScheduleOPartIIIInd>X</InfoInScheduleOPartIIIInd>
      <MissionDesc>PRESERVE, PERPETUATE, AND EDUCATE THE PUBLIC IN MATTERS RELATING TO THE NATIVE HAWAIIAN CULTURE AND ARTS NOW AND FOR FUTURE GENERATIONS.</MissionDesc>
      <SignificantNewProgramSrvcInd>false</SignificantNewProgramSrvcInd>
      <SignificantChangeInd>false</SignificantChangeInd>
      <ExpenseAmt>1202566</ExpenseAmt>
      <RevenueAmt>206858</RevenueAmt>
      <Desc>PRESERVE, PERPETUATE, AND EDUCATE THE PUBLIC IN MATTERS RELATING TO THE NATIVE HAWAIIAN CULTURE AND ARTS NOW AND FOR FUTURE GENERATIONS. IN PURSUIT OF ITS MISSION, THE PA`I FOUNDATION OPERATES THE PA`I ARTS &amp; CULTURE CENTER (PACC) CURRENTLY LOCATED IN KAPALAMA. A NEW 6,000 SQUARE FOOT PA`I ARTS GALLERY &amp; PERFORMING ARTS CENTER WILL OPEN SOON AS PART OF THE 'OLA KA ILIMA ARTSPACE AFFORDABLE ARTIST DEVELOPMENT PROJECT IN KAKA`AKO. PA`I FOUNDATION PROVIDES PROGRAMS TO PRESERVE AND PERPETUATE NATIVE HAWAIIAN ARTS AND CULTURE FOR FUTURE GENERATION WHILE REMEMBERING THE NATIVE HAWAIIAN VALUES OF AKAHAI (KINDNESS, GRACE), LOKAHI (UNITY, UNBROKEN), OLU`OLU (AGREEABLE, GENTLE), HA`AHA`A (HUMILITY, EMPTY), AND AHONUI (PATIENCE, WAITING FOR THE MOMENT). PA`I FOUNDATION'S VISION IS TO CREATE A SUSTAINABLE NATIVE HAWAIIAN ARTS CENTER IN URBAN HONOLULU. THOUSANDS OF INDIVIDUALS HAVE RECEIVED SOME BENEFIT FROM THE FOUNDATION'S PROGRAMS.</Desc>
      <TotalProgramServiceExpensesAmt>1202566</TotalProgramServiceExpensesAmt>
      <DescribedInSection501c3Ind referenceDocumentId="RetDoc6">true</DescribedInSection501c3Ind>
      <ScheduleBRequiredInd referenceDocumentId="RetDoc1">true</ScheduleBRequiredInd>
      <PoliticalCampaignActyInd>false</PoliticalCampaignActyInd>
      <LobbyingActivitiesInd>false</LobbyingActivitiesInd>
      <SubjectToProxyTaxInd>false</SubjectToProxyTaxInd>
      <DonorAdvisedFundInd referenceDocumentId="RetDoc4">false</DonorAdvisedFundInd>
      <ConservationEasementsInd referenceDocumentId="RetDoc4">false</ConservationEasementsInd>
      <CollectionsOfArtInd referenceDocumentId="RetDoc4">false</CollectionsOfArtInd>
      <CreditCounselingInd referenceDocumentId="RetDoc4">false</CreditCounselingInd>
      <DonorRstrOrQuasiEndowmentsInd referenceDocumentId="RetDoc4">false</DonorRstrOrQuasiEndowmentsInd>
      <ReportLandBuildingEquipmentInd referenceDocumentId="RetDoc4">true</ReportLandBuildingEquipmentInd>
      <ReportInvestmentsOtherSecInd referenceDocumentId="RetDoc4">false</ReportInvestmentsOtherSecInd>
      <ReportProgramRelatedInvstInd referenceDocumentId="RetDoc4">false</ReportProgramRelatedInvstInd>
      <ReportOtherAssetsInd referenceDocumentId="RetDoc4">false</ReportOtherAssetsInd>
      <ReportOtherLiabilitiesInd referenceDocumentId="RetDoc4">true</ReportOtherLiabilitiesInd>
      <IncludeFIN48FootnoteInd referenceDocumentId="RetDoc4">false</IncludeFIN48FootnoteInd>
      <IndependentAuditFinclStmtInd referenceDocumentId="RetDoc4">false</IndependentAuditFinclStmtInd>
      <ConsolidatedAuditFinclStmtInd referenceDocumentId="RetDoc4">false</ConsolidatedAuditFinclStmtInd>
      <SchoolOperatingInd>false</SchoolOperatingInd>
      <ForeignOfficeInd>false</ForeignOfficeInd>
      <ForeignActivitiesInd>false</ForeignActivitiesInd>
      <MoreThan5000KToOrgInd>false</MoreThan5000KToOrgInd>
      <MoreThan5000KToIndividualsInd>false</MoreThan5000KToIndividualsInd>
      <ProfessionalFundraisingInd>false</ProfessionalFundraisingInd>
      <FundraisingActivitiesInd>false</FundraisingActivitiesInd>
      <GamingActivitiesInd>false</GamingActivitiesInd>
      <OperateHospitalInd>false</OperateHospitalInd>
      <GrantsToOrganizationsInd>false</GrantsToOrganizationsInd>
      <GrantsToIndividualsInd>false</GrantsToIndividualsInd>
      <ScheduleJRequiredInd>false</ScheduleJRequiredInd>
      <TaxExemptBondsInd>false</TaxExemptBondsInd>
      <EngagedInExcessBenefitTransInd>false</EngagedInExcessBenefitTransInd>
      <PYExcessBenefitTransInd>false</PYExcessBenefitTransInd>
      <LoanOutstandingInd>false</LoanOutstandingInd>
      <GrantToRelatedPersonInd>false</GrantToRelatedPersonInd>
      <BusinessRlnWithOrgMemInd>false</BusinessRlnWithOrgMemInd>
      <BusinessRlnWithFamMemInd>false</BusinessRlnWithFamMemInd>
      <BusinessRlnWith35CtrlEntInd>false</BusinessRlnWith35CtrlEntInd>
      <DeductibleNonCashContriInd>false</DeductibleNonCashContriInd>
      <DeductibleArtContributionInd>false</DeductibleArtContributionInd>
      <TerminateOperationsInd>false</TerminateOperationsInd>
      <PartialLiquidationInd>false</PartialLiquidationInd>
      <DisregardedEntityInd>false</DisregardedEntityInd>
      <RelatedEntityInd>false</RelatedEntityInd>
      <RelatedOrganizationCtrlEntInd>false</RelatedOrganizationCtrlEntInd>
      <TrnsfrExmptNonChrtblRltdOrgInd>false</TrnsfrExmptNonChrtblRltdOrgInd>
      <ActivitiesConductedPrtshpInd>false</ActivitiesConductedPrtshpInd>
      <ScheduleORequiredInd>true</ScheduleORequiredInd>
      <IRPDocumentCnt>132</IRPDocumentCnt>
      <IRPDocumentW2GCnt>0</IRPDocumentW2GCnt>
      <EmployeeCnt>10</EmployeeCnt>
      <EmploymentTaxReturnsFiledInd>true</EmploymentTaxReturnsFiledInd>
      <UnrelatedBusIncmOverLimitInd>false</UnrelatedBusIncmOverLimitInd>
      <ForeignFinancialAccountInd>false</ForeignFinancialAccountInd>
      <ProhibitedTaxShelterTransInd>false</ProhibitedTaxShelterTransInd>
      <TaxablePartyNotificationInd>false</TaxablePartyNotificationInd>
      <NondeductibleContributionsInd>false</NondeductibleContributionsInd>
      <QuidProQuoContributionsInd>false</QuidProQuoContributionsInd>
      <Form8282PropertyDisposedOfInd>false</Form8282PropertyDisposedOfInd>
      <RcvFndsToPayPrsnlBnftCntrctInd>false</RcvFndsToPayPrsnlBnftCntrctInd>
      <PayPremiumsPrsnlBnftCntrctInd>false</PayPremiumsPrsnlBnftCntrctInd>
      <Form8899Filedind>false</Form8899Filedind>
      <Form1098CFiledInd>false</Form1098CFiledInd>
      <IndoorTanningServicesInd>false</IndoorTanningServicesInd>
      <SubjToTaxRmnrtnExPrchtPymtInd>false</SubjToTaxRmnrtnExPrchtPymtInd>
      <SubjectToExcsTaxNetInvstIncInd>false</SubjectToExcsTaxNetInvstIncInd>
      <InfoInScheduleOPartVIInd>X</InfoInScheduleOPartVIInd>
      <GoverningBodyVotingMembersCnt>8</GoverningBodyVotingMembersCnt>
      <IndependentVotingMemberCnt>8</IndependentVotingMemberCnt>
      <FamilyOrBusinessRlnInd>true</FamilyOrBusinessRlnInd>
      <DelegationOfMgmtDutiesInd>false</DelegationOfMgmtDutiesInd>
      <ChangeToOrgDocumentsInd>false</ChangeToOrgDocumentsInd>
      <MaterialDiversionOrMisuseInd>false</MaterialDiversionOrMisuseInd>
      <MembersOrStockholdersInd>false</MembersOrStockholdersInd>
      <ElectionOfBoardMembersInd>false</ElectionOfBoardMembersInd>
      <DecisionsSubjectToApprovaInd>false</DecisionsSubjectToApprovaInd>
      <MinutesOfGoverningBodyInd>true</MinutesOfGoverningBodyInd>
      <MinutesOfCommitteesInd>true</MinutesOfCommitteesInd>
      <OfficerMailingAddressInd>false</OfficerMailingAddressInd>
      <LocalChaptersInd>false</LocalChaptersInd>
      <Form990ProvidedToGvrnBodyInd>true</Form990ProvidedToGvrnBodyInd>
      <ConflictOfInterestPolicyInd>true</ConflictOfInterestPolicyInd>
      <AnnualDisclosureCoveredPrsnInd>true</AnnualDisclosureCoveredPrsnInd>
      <RegularMonitoringEnfrcInd>true</RegularMonitoringEnfrcInd>
      <WhistleblowerPolicyInd>true</WhistleblowerPolicyInd>
      <DocumentRetentionPolicyInd>true</DocumentRetentionPolicyInd>
      <CompensationProcessCEOInd>true</CompensationProcessCEOInd>
      <CompensationProcessOtherInd>true</CompensationProcessOtherInd>
      <InvestmentInJointVentureInd>false</InvestmentInJointVentureInd>
      <StatesWhereCopyOfReturnIsFldCd>HI</StatesWhereCopyOfReturnIsFldCd>
      <UponRequestInd>X</UponRequestInd>
      <BooksInCareOfDetail>
        <PersonNm>JAY ROJAS</PersonNm>
        <PhoneNum>8088442001</PhoneNum>
        <USAddress>
          <AddressLine1Txt>PO BOX 17483</AddressLine1Txt>
          <CityNm>HONOLULU</CityNm>
          <StateAbbreviationCd>HI</StateAbbreviationCd>
          <ZIPCd>96817</ZIPCd>
        </USAddress>
      </BooksInCareOfDetail>
      <Form990PartVIISectionAGrp>
        <PersonNm>MARK KAWIKA MCKEAGUE</PersonNm>
        <TitleTxt>PRESIDENT</TitleTxt>
        <AverageHoursPerWeekRt>1.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>MOKIHANA BENAVENTE</PersonNm>
        <TitleTxt>VICE PRESIDE</TitleTxt>
        <AverageHoursPerWeekRt>1.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>ALISON HARTLE</PersonNm>
        <TitleTxt>SECRETARY</TitleTxt>
        <AverageHoursPerWeekRt>1.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>LUCINDA K A LAU</PersonNm>
        <TitleTxt>TREASURER</TitleTxt>
        <AverageHoursPerWeekRt>1.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>CAROL LAU</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHoursPerWeekRt>1.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>KALEO MANUEL</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHoursPerWeekRt>1.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>KIM EVANS</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHoursPerWeekRt>1.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>AGGY KUSUNOKI</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHoursPerWeekRt>1.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>VICTORIA HOLT TAKAMINE</PersonNm>
        <TitleTxt>EXECUTIVE DI</TitleTxt>
        <AverageHoursPerWeekRt>40.00</AverageHoursPerWeekRt>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>90005</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>JAY ROJAS</PersonNm>
        <TitleTxt>CFO</TitleTxt>
        <AverageHoursPerWeekRt>40.00</AverageHoursPerWeekRt>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>75000</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>8194</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>JEFFREY TAKAMINE</PersonNm>
        <TitleTxt>ARTISTIC DIR</TitleTxt>
        <AverageHoursPerWeekRt>40.00</AverageHoursPerWeekRt>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>50000</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <TotalReportableCompFromOrgAmt>215005</TotalReportableCompFromOrgAmt>
      <TotalOtherCompensationAmt>8194</TotalOtherCompensationAmt>
      <FormerOfcrEmployeesListedInd>false</FormerOfcrEmployeesListedInd>
      <TotalCompGreaterThan150KInd>false</TotalCompGreaterThan150KInd>
      <CompensationFromOtherSrcsInd>false</CompensationFromOtherSrcsInd>
      <GovernmentGrantsAmt>567708</GovernmentGrantsAmt>
      <AllOtherContributionsAmt>1413200</AllOtherContributionsAmt>
      <TotalContributionsAmt>1980908</TotalContributionsAmt>
      <ProgramServiceRevenueGrp>
        <Desc>CULTURAL EVENTS</Desc>
        <BusinessCd>711120</BusinessCd>
        <TotalRevenueColumnAmt>196933</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>196933</RelatedOrExemptFuncIncomeAmt>
      </ProgramServiceRevenueGrp>
      <ProgramServiceRevenueGrp>
        <Desc>PROGRAM SERVICE FEES</Desc>
        <BusinessCd>711120</BusinessCd>
        <TotalRevenueColumnAmt>9925</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>9925</RelatedOrExemptFuncIncomeAmt>
      </ProgramServiceRevenueGrp>
      <TotalProgramServiceRevenueAmt>206858</TotalProgramServiceRevenueAmt>
      <InvestmentIncomeGrp>
        <TotalRevenueColumnAmt>44449</TotalRevenueColumnAmt>
        <ExclusionAmt>44449</ExclusionAmt>
      </InvestmentIncomeGrp>
      <GrossSalesOfInventoryAmt>25620</GrossSalesOfInventoryAmt>
      <NetIncomeOrLossGrp>
        <TotalRevenueColumnAmt>25620</TotalRevenueColumnAmt>
        <ExclusionAmt>25620</ExclusionAmt>
      </NetIncomeOrLossGrp>
      <TotalRevenueGrp>
        <TotalRevenueColumnAmt>2257835</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>206858</RelatedOrExemptFuncIncomeAmt>
        <ExclusionAmt>70069</ExclusionAmt>
      </TotalRevenueGrp>
      <InfoInScheduleOPartIXInd>X</InfoInScheduleOPartIXInd>
      <CompCurrentOfcrDirectorsGrp>
        <TotalAmt>215005</TotalAmt>
        <ProgramServicesAmt>126521</ProgramServicesAmt>
        <ManagementAndGeneralAmt>73634</ManagementAndGeneralAmt>
        <FundraisingAmt>14850</FundraisingAmt>
      </CompCurrentOfcrDirectorsGrp>
      <OtherSalariesAndWagesGrp>
        <TotalAmt>295650</TotalAmt>
        <ProgramServicesAmt>185641</ProgramServicesAmt>
        <ManagementAndGeneralAmt>104008</ManagementAndGeneralAmt>
        <FundraisingAmt>6001</FundraisingAmt>
      </OtherSalariesAndWagesGrp>
      <OtherEmployeeBenefitsGrp>
        <TotalAmt>65153</TotalAmt>
        <ProgramServicesAmt>36742</ProgramServicesAmt>
        <ManagementAndGeneralAmt>25329</ManagementAndGeneralAmt>
        <FundraisingAmt>3082</FundraisingAmt>
      </OtherEmployeeBenefitsGrp>
      <PayrollTaxesGrp>
        <TotalAmt>49448</TotalAmt>
        <ProgramServicesAmt>26707</ProgramServicesAmt>
        <ManagementAndGeneralAmt>20275</ManagementAndGeneralAmt>
        <FundraisingAmt>2466</FundraisingAmt>
      </PayrollTaxesGrp>
      <FeesForServicesAccountingGrp>
        <TotalAmt>12432</TotalAmt>
        <ManagementAndGeneralAmt>12432</ManagementAndGeneralAmt>
      </FeesForServicesAccountingGrp>
      <FeesForServicesOtherGrp>
        <TotalAmt>339952</TotalAmt>
        <ProgramServicesAmt>335017</ProgramServicesAmt>
        <ManagementAndGeneralAmt>4935</ManagementAndGeneralAmt>
      </FeesForServicesOtherGrp>
      <AdvertisingGrp>
        <TotalAmt>5308</TotalAmt>
        <ProgramServicesAmt>5308</ProgramServicesAmt>
      </AdvertisingGrp>
      <OfficeExpensesGrp>
        <TotalAmt>174201</TotalAmt>
        <ProgramServicesAmt>148384</ProgramServicesAmt>
        <ManagementAndGeneralAmt>25817</ManagementAndGeneralAmt>
      </OfficeExpensesGrp>
      <OccupancyGrp>
        <TotalAmt>199080</TotalAmt>
        <ProgramServicesAmt>98476</ProgramServicesAmt>
        <ManagementAndGeneralAmt>100604</ManagementAndGeneralAmt>
      </OccupancyGrp>
      <TravelGrp>
        <TotalAmt>194892</TotalAmt>
        <ProgramServicesAmt>189614</ProgramServicesAmt>
        <ManagementAndGeneralAmt>5278</ManagementAndGeneralAmt>
      </TravelGrp>
      <InterestGrp>
        <TotalAmt>5689</TotalAmt>
        <ProgramServicesAmt>889</ProgramServicesAmt>
        <ManagementAndGeneralAmt>4800</ManagementAndGeneralAmt>
      </InterestGrp>
      <DepreciationDepletionGrp>
        <TotalAmt>5889</TotalAmt>
        <ProgramServicesAmt>5889</ProgramServicesAmt>
      </DepreciationDepletionGrp>
      <InsuranceGrp>
        <TotalAmt>22536</TotalAmt>
        <ManagementAndGeneralAmt>22536</ManagementAndGeneralAmt>
      </InsuranceGrp>
      <OtherExpensesGrp>
        <Desc>PERMITS AND FEES</Desc>
        <TotalAmt>62043</TotalAmt>
        <ProgramServicesAmt>4020</ProgramServicesAmt>
        <ManagementAndGeneralAmt>58023</ManagementAndGeneralAmt>
      </OtherExpensesGrp>
      <OtherExpensesGrp>
        <Desc>PROGRAM EXPENSES</Desc>
        <TotalAmt>24829</TotalAmt>
        <ProgramServicesAmt>24829</ProgramServicesAmt>
      </OtherExpensesGrp>
      <OtherExpensesGrp>
        <Desc>MISCELLANEOUS EXPENSES</Desc>
        <TotalAmt>17659</TotalAmt>
        <ProgramServicesAmt>7502</ProgramServicesAmt>
        <ManagementAndGeneralAmt>10157</ManagementAndGeneralAmt>
      </OtherExpensesGrp>
      <OtherExpensesGrp>
        <Desc>BANK SERVICE FEES</Desc>
        <TotalAmt>8329</TotalAmt>
        <ProgramServicesAmt>7027</ProgramServicesAmt>
        <ManagementAndGeneralAmt>1302</ManagementAndGeneralAmt>
      </OtherExpensesGrp>
      <TotalFunctionalExpensesGrp>
        <TotalAmt>1698095</TotalAmt>
        <ProgramServicesAmt>1202566</ProgramServicesAmt>
        <ManagementAndGeneralAmt>469130</ManagementAndGeneralAmt>
        <FundraisingAmt>26399</FundraisingAmt>
      </TotalFunctionalExpensesGrp>
      <CashNonInterestBearingGrp>
        <BOYAmt>1421025</BOYAmt>
        <EOYAmt>679121</EOYAmt>
      </CashNonInterestBearingGrp>
      <SavingsAndTempCashInvstGrp>
        <BOYAmt>1771804</BOYAmt>
        <EOYAmt>1528527</EOYAmt>
      </SavingsAndTempCashInvstGrp>
      <AccountsReceivableGrp>
        <BOYAmt>114709</BOYAmt>
        <EOYAmt>113455</EOYAmt>
      </AccountsReceivableGrp>
      <LandBldgEquipCostOrOtherBssAmt>2378600</LandBldgEquipCostOrOtherBssAmt>
      <LandBldgEquipAccumDeprecAmt>63503</LandBldgEquipAccumDeprecAmt>
      <LandBldgEquipBasisNetGrp>
        <BOYAmt>638517</BOYAmt>
        <EOYAmt>2315097</EOYAmt>
      </LandBldgEquipBasisNetGrp>
      <OtherAssetsTotalGrp>
        <BOYAmt>-140</BOYAmt>
      </OtherAssetsTotalGrp>
      <TotalAssetsGrp>
        <BOYAmt>3945915</BOYAmt>
        <EOYAmt>4636200</EOYAmt>
      </TotalAssetsGrp>
      <AccountsPayableAccrExpnssGrp>
        <BOYAmt>47619</BOYAmt>
        <EOYAmt>342988</EOYAmt>
      </AccountsPayableAccrExpnssGrp>
      <DeferredRevenueGrp>
        <EOYAmt>1700</EOYAmt>
      </DeferredRevenueGrp>
      <UnsecuredNotesLoansPayableGrp>
        <BOYAmt>419260</BOYAmt>
        <EOYAmt>321044</EOYAmt>
      </UnsecuredNotesLoansPayableGrp>
      <OtherLiabilitiesGrp>
        <BOYAmt>146450</BOYAmt>
        <EOYAmt>74798</EOYAmt>
      </OtherLiabilitiesGrp>
      <TotalLiabilitiesGrp>
        <BOYAmt>613329</BOYAmt>
        <EOYAmt>740530</EOYAmt>
      </TotalLiabilitiesGrp>
      <OrganizationFollowsFASB117Ind>X</OrganizationFollowsFASB117Ind>
      <NoDonorRestrictionNetAssetsGrp>
        <BOYAmt>3152292</BOYAmt>
        <EOYAmt>3715376</EOYAmt>
      </NoDonorRestrictionNetAssetsGrp>
      <DonorRestrictionNetAssetsGrp>
        <BOYAmt>180294</BOYAmt>
        <EOYAmt>180294</EOYAmt>
      </DonorRestrictionNetAssetsGrp>
      <TotalNetAssetsFundBalanceGrp>
        <BOYAmt>3332586</BOYAmt>
        <EOYAmt>3895670</EOYAmt>
      </TotalNetAssetsFundBalanceGrp>
      <TotLiabNetAssetsFundBalanceGrp>
        <BOYAmt>3945915</BOYAmt>
        <EOYAmt>4636200</EOYAmt>
      </TotLiabNetAssetsFundBalanceGrp>
      <InfoInScheduleOPartXIInd>X</InfoInScheduleOPartXIInd>
      <ReconcilationRevenueExpnssAmt>559740</ReconcilationRevenueExpnssAmt>
      <NetUnrlzdGainsLossesInvstAmt>3323</NetUnrlzdGainsLossesInvstAmt>
      <OtherChangesInNetAssetsAmt>21</OtherChangesInNetAssetsAmt>
      <MethodOfAccountingAccrualInd>X</MethodOfAccountingAccrualInd>
      <AccountantCompileOrReviewInd>false</AccountantCompileOrReviewInd>
      <FSAuditedInd>false</FSAuditedInd>
      <FederalGrantAuditRequiredInd>false</FederalGrantAuditRequiredInd>
    </IRS990>
    <IRS990ScheduleA documentId="RetDoc6">
      <PublicOrganization170Ind>X</PublicOrganization170Ind>
      <GiftsGrantsContriRcvd170Grp>
        <CurrentTaxYearMinus4YearsAmt>704216</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>725653</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>913157</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>1171051</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>1980908</CurrentTaxYearAmt>
        <TotalAmt>5494985</TotalAmt>
      </GiftsGrantsContriRcvd170Grp>
      <TotalCalendarYear170Grp>
        <CurrentTaxYearMinus4YearsAmt>704216</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>725653</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>913157</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>1171051</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>1980908</CurrentTaxYearAmt>
        <TotalAmt>5494985</TotalAmt>
      </TotalCalendarYear170Grp>
      <SubstantialContributorsTotAmt>1762584</SubstantialContributorsTotAmt>
      <PublicSupportTotal170Amt>3732401</PublicSupportTotal170Amt>
      <GrossInvestmentIncome170Grp>
        <CurrentTaxYearMinus4YearsAmt>1176</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>72</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>74</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>2172</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>44449</CurrentTaxYearAmt>
        <TotalAmt>47943</TotalAmt>
      </GrossInvestmentIncome170Grp>
      <OtherIncome170Grp>
        <CurrentTaxYearMinus4YearsAmt>52662</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>760</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>1520</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>110</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>25620</CurrentTaxYearAmt>
        <TotalAmt>80672</TotalAmt>
      </OtherIncome170Grp>
      <TotalSupportAmt>5623600</TotalSupportAmt>
      <GrossReceiptsRltdActivitiesAmt>565299</GrossReceiptsRltdActivitiesAmt>
      <PublicSupportCY170Pct>0.66370</PublicSupportCY170Pct>
      <PublicSupportPY170Pct>0.72130</PublicSupportPY170Pct>
      <ThirtyThrPctSuprtTestsCY170Ind>X</ThirtyThrPctSuprtTestsCY170Ind>
      <Form990ScheduleAPartVIGrp>
        <FormAndLineReferenceDesc>PART II, LINE 10</FormAndLineReferenceDesc>
        <ExplanationTxt>OTHER MISCELLANEOUS INCOME 55,052</ExplanationTxt>
      </Form990ScheduleAPartVIGrp>
    </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>
    <IRS990ScheduleD documentId="RetDoc4">
      <EquipmentGrp>
        <OtherCostOrOtherBasisAmt>2378600</OtherCostOrOtherBasisAmt>
        <DepreciationAmt>63503</DepreciationAmt>
        <BookValueAmt>2315097</BookValueAmt>
      </EquipmentGrp>
      <TotalBookValueLandBuildingsAmt>2315097</TotalBookValueLandBuildingsAmt>
      <OtherLiabilitiesOrgGrp>
        <Desc>OTHER LIABILITIES</Desc>
        <Amt>74798</Amt>
      </OtherLiabilitiesOrgGrp>
      <TotalLiabilityAmt>74798</TotalLiabilityAmt>
      <TotalRevEtcAuditedFinclStmtAmt>2257835</TotalRevEtcAuditedFinclStmtAmt>
      <RevenueSubtotalAmt>2257835</RevenueSubtotalAmt>
      <TotalRevenuePerForm990Amt>2257835</TotalRevenuePerForm990Amt>
      <TotExpnsEtcAuditedFinclStmtAmt>1698095</TotExpnsEtcAuditedFinclStmtAmt>
      <ExpensesSubtotalAmt>1698095</ExpensesSubtotalAmt>
      <TotalExpensesPerForm990Amt>1698095</TotalExpensesPerForm990Amt>
    </IRS990ScheduleD>
    <IRS990ScheduleO documentId="RetDoc5">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 2, PART III, LINE 4A</FormAndLineReferenceDesc>
        <ExplanationTxt>PRESERVE, PERPETUATE, AND EDUCATE THE PUBLIC IN MATTERS RELATING TO THE NATIVE HAWAIIAN CULTURE AND ARTS NOW AND FOR FUTURE GENERATIONS. IN PURSUIT OF ITS MISSION, THE PA`I FOUNDATION OPERATES THE PA`I ARTS &amp; CULTURE CENTER (PACC) CURRENTLY LOCATED IN KAPALAMA. A NEW 6,000 SQUARE FOOT PA`I ARTS GALLERY &amp; PERFORMING ARTS CENTER WILL OPEN SOON AS PART OF THE 'OLA KA ILIMA ARTSPACE AFFORDABLE ARTIST DEVELOPMENT PROJECT IN KAKA`AKO. PA`I FOUNDATION PROVIDES PROGRAMS TO PRESERVE AND PERPETUATE NATIVE HAWAIIAN ARTS AND CULTURE FOR FUTURE GENERATION WHILE REMEMBERING THE NATIVE HAWAIIAN VALUES OF AKAHAI (KINDNESS, GRACE), LOKAHI (UNITY, UNBROKEN), OLU`OLU (AGREEABLE, GENTLE), HA`AHA`A (HUMILITY, EMPTY), AND AHONUI (PATIENCE, WAITING FOR THE MOMENT). PA`I FOUNDATION'S VISION IS TO CREATE A SUSTAINABLE NATIVE HAWAIIAN ARTS CENTER IN URBAN HONOLULU. THOUSANDS OF INDIVIDUALS HAVE RECEIVED SOME BENEFIT FROM THE FOUNDATION'S PROGRAMS.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 2</FormAndLineReferenceDesc>
        <ExplanationTxt>VICTORIA HOLT TAKAMINE JEFFREY TAKAMINE EXEC DIR ARTISTIC DIR MOTHER AND SON</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 11B</FormAndLineReferenceDesc>
        <ExplanationTxt>FORM 990 IS SUBMITTED TO THE BOARD FOR REVIEW AND COMMENT PRIOR TO ITS FILING.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 12C</FormAndLineReferenceDesc>
        <ExplanationTxt>THE BOARD REVIEWS THE POLICY ANNUALLY. BOARD MEMBERS ARE EXPECTED TO RESCUE THEMSELVES OF ANY DISCUSSIONS AND VOTING.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 15A</FormAndLineReferenceDesc>
        <ExplanationTxt>THE EXECUTIVE DIRECTOR SUBMITS A BUDGET FOR REVIEW TO THE BOARD. UPON APPROVAL, THE EXECUTIVE DIRECTOR THEN HIRES EMPLOYEES. THE BOARD HIRES THE EXECUTIVE DIRECTOR.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 15B</FormAndLineReferenceDesc>
        <ExplanationTxt>SEE PART VI, LINE 15A.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 19</FormAndLineReferenceDesc>
        <ExplanationTxt>DOCUMENTS MADE AVAILABLE UPON REQUEST.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART IX, LINE 11G</FormAndLineReferenceDesc>
        <ExplanationTxt>PROFESSIONAL FEES 335,017 4,935 0</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART XI, LINE 9</FormAndLineReferenceDesc>
        <ExplanationTxt>21</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>