﻿<?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>2024-11-11T11:53:33-05:00</ReturnTs>
    <TaxPeriodEndDt>2023-12-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>271628293</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>LAURA WILEY CPA</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>PO BOX 1202</AddressLine1Txt>
        <CityNm>LIHUE</CityNm>
        <StateAbbreviationCd>HI</StateAbbreviationCd>
        <ZIPCd>96766</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990</ReturnTypeCd>
    <TaxPeriodBeginDt>2023-01-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>264084075</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>THE KAUAI MARATHON</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>KAUA</BusinessNameControlTxt>
      <PhoneNum>8086353053</PhoneNum>
      <USAddress>
        <AddressLine1Txt>PO BOX 573</AddressLine1Txt>
        <CityNm>KOLOA</CityNm>
        <StateAbbreviationCd>HI</StateAbbreviationCd>
        <ZIPCd>96756</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>JEFFREY SACCHINI</PersonNm>
      <PersonTitleTxt>PRESIDENT</PersonTitleTxt>
      <PhoneNum>8086353053</PhoneNum>
      <SignatureDt>2024-11-01</SignatureDt>
      <DiscussWithPaidPreparerInd>true</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>false</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>LAURA WILEY</PreparerPersonNm>
      <PTIN>P00443999</PTIN>
      <PhoneNum>8086392137</PhoneNum>
      <PreparationDt>2024-11-01</PreparationDt>
      <SelfEmployedInd>X</SelfEmployedInd>
    </PreparerPersonGrp>
    <TaxYr>2023</TaxYr>
    <BuildTS>2024-10-15 13:58:12Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="5">
    <IRS990 documentId="RetDoc2" referenceDocumentId="RetDoc4">
      <PrincipalOfficerNm>JEFFREY SACCHINI</PrincipalOfficerNm>
      <USAddress>
        <AddressLine1Txt>PO BOX 573</AddressLine1Txt>
        <CityNm>KOLOA</CityNm>
        <StateAbbreviationCd>HI</StateAbbreviationCd>
        <ZIPCd>96756</ZIPCd>
      </USAddress>
      <GrossReceiptsAmt>505658</GrossReceiptsAmt>
      <GroupReturnForAffiliatesInd>false</GroupReturnForAffiliatesInd>
      <Organization501c3Ind>X</Organization501c3Ind>
      <WebsiteAddressTxt>THEKAUAIMARATHON.COM</WebsiteAddressTxt>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <FormationYr>2008</FormationYr>
      <LegalDomicileStateCd>HI</LegalDomicileStateCd>
      <ActivityOrMissionDesc>PROMOTING KAUAI'S HEALTH &amp; WELFARE BY STAGING AN ANNUAL MARATHON</ActivityOrMissionDesc>
      <VotingMembersGoverningBodyCnt>3</VotingMembersGoverningBodyCnt>
      <VotingMembersIndependentCnt>0</VotingMembersIndependentCnt>
      <TotalEmployeeCnt>0</TotalEmployeeCnt>
      <TotalVolunteersCnt>800</TotalVolunteersCnt>
      <TotalGrossUBIAmt>0</TotalGrossUBIAmt>
      <PYContributionsGrantsAmt>105480</PYContributionsGrantsAmt>
      <CYContributionsGrantsAmt>113004</CYContributionsGrantsAmt>
      <PYProgramServiceRevenueAmt>345896</PYProgramServiceRevenueAmt>
      <CYProgramServiceRevenueAmt>392654</CYProgramServiceRevenueAmt>
      <CYInvestmentIncomeAmt>0</CYInvestmentIncomeAmt>
      <CYOtherRevenueAmt>0</CYOtherRevenueAmt>
      <PYTotalRevenueAmt>451376</PYTotalRevenueAmt>
      <CYTotalRevenueAmt>505658</CYTotalRevenueAmt>
      <PYGrantsAndSimilarPaidAmt>10200</PYGrantsAndSimilarPaidAmt>
      <CYGrantsAndSimilarPaidAmt>0</CYGrantsAndSimilarPaidAmt>
      <CYBenefitsPaidToMembersAmt>0</CYBenefitsPaidToMembersAmt>
      <CYSalariesCompEmpBnftPaidAmt>0</CYSalariesCompEmpBnftPaidAmt>
      <CYTotalProfFndrsngExpnsAmt>0</CYTotalProfFndrsngExpnsAmt>
      <CYTotalFundraisingExpenseAmt>17439</CYTotalFundraisingExpenseAmt>
      <PYOtherExpensesAmt>348382</PYOtherExpensesAmt>
      <CYOtherExpensesAmt>409452</CYOtherExpensesAmt>
      <PYTotalExpensesAmt>358582</PYTotalExpensesAmt>
      <CYTotalExpensesAmt>409452</CYTotalExpensesAmt>
      <PYRevenuesLessExpensesAmt>92794</PYRevenuesLessExpensesAmt>
      <CYRevenuesLessExpensesAmt>96206</CYRevenuesLessExpensesAmt>
      <TotalAssetsBOYAmt>234635</TotalAssetsBOYAmt>
      <TotalAssetsEOYAmt>327849</TotalAssetsEOYAmt>
      <TotalLiabilitiesBOYAmt>4515</TotalLiabilitiesBOYAmt>
      <TotalLiabilitiesEOYAmt>1523</TotalLiabilitiesEOYAmt>
      <NetAssetsOrFundBalancesBOYAmt>230120</NetAssetsOrFundBalancesBOYAmt>
      <NetAssetsOrFundBalancesEOYAmt>326326</NetAssetsOrFundBalancesEOYAmt>
      <MissionDesc>PROMOTING KAUAI'S HEALTH &amp; WELFARE BY STAGING AN ANNUAL MARATHON</MissionDesc>
      <SignificantNewProgramSrvcInd>false</SignificantNewProgramSrvcInd>
      <SignificantChangeInd>false</SignificantChangeInd>
      <ExpenseAmt>357677</ExpenseAmt>
      <RevenueAmt>322237</RevenueAmt>
      <Desc>THE KAUAI MARATHON IS A STUNNING RACE WITH AN EMPHASIS ON SAFETY. THIS YEAR, THE KAUAI MARATHON SET A RECORD WITH 2,400 PARTICIPANTS IN THE MARATHON AND 190 IN THE KEIKI RUN.</Desc>
      <TotalProgramServiceExpensesAmt>357677</TotalProgramServiceExpensesAmt>
      <DescribedInSection501c3Ind referenceDocumentId="RetDoc5">true</DescribedInSection501c3Ind>
      <ScheduleBRequiredInd referenceDocumentId="RetDoc1">true</ScheduleBRequiredInd>
      <PoliticalCampaignActyInd>false</PoliticalCampaignActyInd>
      <LobbyingActivitiesInd>false</LobbyingActivitiesInd>
      <SubjectToProxyTaxInd>false</SubjectToProxyTaxInd>
      <DonorAdvisedFundInd>false</DonorAdvisedFundInd>
      <ConservationEasementsInd>false</ConservationEasementsInd>
      <CollectionsOfArtInd>false</CollectionsOfArtInd>
      <CreditCounselingInd>false</CreditCounselingInd>
      <DonorRstrOrQuasiEndowmentsInd>false</DonorRstrOrQuasiEndowmentsInd>
      <ReportLandBuildingEquipmentInd>false</ReportLandBuildingEquipmentInd>
      <ReportInvestmentsOtherSecInd>false</ReportInvestmentsOtherSecInd>
      <ReportProgramRelatedInvstInd>false</ReportProgramRelatedInvstInd>
      <ReportOtherAssetsInd>false</ReportOtherAssetsInd>
      <ReportOtherLiabilitiesInd>false</ReportOtherLiabilitiesInd>
      <IncludeFIN48FootnoteInd>false</IncludeFIN48FootnoteInd>
      <IndependentAuditFinclStmtInd>false</IndependentAuditFinclStmtInd>
      <ConsolidatedAuditFinclStmtInd>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 referenceDocumentId="RetDoc3">true</EngagedInExcessBenefitTransInd>
      <PYExcessBenefitTransInd referenceDocumentId="RetDoc3">false</PYExcessBenefitTransInd>
      <LoanOutstandingInd referenceDocumentId="RetDoc3">true</LoanOutstandingInd>
      <GrantToRelatedPersonInd referenceDocumentId="RetDoc3">false</GrantToRelatedPersonInd>
      <BusinessRlnWithOrgMemInd referenceDocumentId="RetDoc3">true</BusinessRlnWithOrgMemInd>
      <BusinessRlnWithFamMemInd referenceDocumentId="RetDoc3">false</BusinessRlnWithFamMemInd>
      <BusinessRlnWith35CtrlEntInd referenceDocumentId="RetDoc3">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>11</IRPDocumentCnt>
      <IRPDocumentW2GCnt>0</IRPDocumentW2GCnt>
      <BackupWthldComplianceInd>true</BackupWthldComplianceInd>
      <EmployeeCnt>0</EmployeeCnt>
      <UnrelatedBusIncmOverLimitInd>false</UnrelatedBusIncmOverLimitInd>
      <ForeignFinancialAccountInd>false</ForeignFinancialAccountInd>
      <ProhibitedTaxShelterTransInd>false</ProhibitedTaxShelterTransInd>
      <TaxablePartyNotificationInd>false</TaxablePartyNotificationInd>
      <NondeductibleContributionsInd>false</NondeductibleContributionsInd>
      <IndoorTanningServicesInd>false</IndoorTanningServicesInd>
      <SubjToTaxRmnrtnExPrchtPymtInd>false</SubjToTaxRmnrtnExPrchtPymtInd>
      <SubjectToExcsTaxNetInvstIncInd>false</SubjectToExcsTaxNetInvstIncInd>
      <InfoInScheduleOPartVIInd>X</InfoInScheduleOPartVIInd>
      <GoverningBodyVotingMembersCnt>3</GoverningBodyVotingMembersCnt>
      <IndependentVotingMemberCnt>0</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>false</Form990ProvidedToGvrnBodyInd>
      <ConflictOfInterestPolicyInd>false</ConflictOfInterestPolicyInd>
      <WhistleblowerPolicyInd>true</WhistleblowerPolicyInd>
      <DocumentRetentionPolicyInd>true</DocumentRetentionPolicyInd>
      <CompensationProcessCEOInd>false</CompensationProcessCEOInd>
      <CompensationProcessOtherInd>false</CompensationProcessOtherInd>
      <InvestmentInJointVentureInd>false</InvestmentInJointVentureInd>
      <StatesWhereCopyOfReturnIsFldCd>HI</StatesWhereCopyOfReturnIsFldCd>
      <OtherWebsiteInd>X</OtherWebsiteInd>
      <UponRequestInd>X</UponRequestInd>
      <BooksInCareOfDetail>
        <PersonNm>ROBIN JUMPER</PersonNm>
        <PhoneNum>8086353053</PhoneNum>
        <USAddress>
          <AddressLine1Txt>PO BOX 573</AddressLine1Txt>
          <CityNm>KOLOA</CityNm>
          <StateAbbreviationCd>HI</StateAbbreviationCd>
          <ZIPCd>96756</ZIPCd>
        </USAddress>
      </BooksInCareOfDetail>
      <Form990PartVIISectionAGrp>
        <PersonNm>ROBIN JUMPER</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHoursPerWeekRt>30.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>74950</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>JEFFREY SACCHINI</PersonNm>
        <TitleTxt>PRESIDENT</TitleTxt>
        <AverageHoursPerWeekRt>3.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>13300</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>ELIZABETH SACCHINI</PersonNm>
        <TitleTxt>TREASURER/SE</TitleTxt>
        <AverageHoursPerWeekRt>3.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <TotalReportableCompFromOrgAmt>88250</TotalReportableCompFromOrgAmt>
      <FormerOfcrEmployeesListedInd>false</FormerOfcrEmployeesListedInd>
      <TotalCompGreaterThan150KInd>false</TotalCompGreaterThan150KInd>
      <CompensationFromOtherSrcsInd>false</CompensationFromOtherSrcsInd>
      <GovernmentGrantsAmt>49800</GovernmentGrantsAmt>
      <AllOtherContributionsAmt>63204</AllOtherContributionsAmt>
      <TotalContributionsAmt>113004</TotalContributionsAmt>
      <ProgramServiceRevenueGrp>
        <Desc>MARATHON REGISTRATION FEES</Desc>
        <BusinessCd>900099</BusinessCd>
        <TotalRevenueColumnAmt>322237</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>322237</RelatedOrExemptFuncIncomeAmt>
      </ProgramServiceRevenueGrp>
      <ProgramServiceRevenueGrp>
        <Desc>COMMISSIONS</Desc>
        <BusinessCd>900099</BusinessCd>
        <TotalRevenueColumnAmt>36970</TotalRevenueColumnAmt>
        <ExclusionAmt>36970</ExclusionAmt>
      </ProgramServiceRevenueGrp>
      <ProgramServiceRevenueGrp>
        <Desc>MARATHON EXPO</Desc>
        <BusinessCd>900099</BusinessCd>
        <TotalRevenueColumnAmt>33447</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>33447</RelatedOrExemptFuncIncomeAmt>
      </ProgramServiceRevenueGrp>
      <TotalProgramServiceRevenueAmt>392654</TotalProgramServiceRevenueAmt>
      <TotalRevenueGrp>
        <TotalRevenueColumnAmt>505658</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>355684</RelatedOrExemptFuncIncomeAmt>
        <ExclusionAmt>36970</ExclusionAmt>
      </TotalRevenueGrp>
      <InfoInScheduleOPartIXInd>X</InfoInScheduleOPartIXInd>
      <FeesForServicesAccountingGrp>
        <TotalAmt>1788</TotalAmt>
        <ManagementAndGeneralAmt>1788</ManagementAndGeneralAmt>
      </FeesForServicesAccountingGrp>
      <FeesForServicesOtherGrp>
        <TotalAmt>201797</TotalAmt>
        <ProgramServicesAmt>163707</ProgramServicesAmt>
        <ManagementAndGeneralAmt>24750</ManagementAndGeneralAmt>
        <FundraisingAmt>13340</FundraisingAmt>
      </FeesForServicesOtherGrp>
      <AdvertisingGrp>
        <TotalAmt>44212</TotalAmt>
        <ProgramServicesAmt>44212</ProgramServicesAmt>
      </AdvertisingGrp>
      <OfficeExpensesGrp>
        <TotalAmt>518</TotalAmt>
        <ProgramServicesAmt>350</ProgramServicesAmt>
        <ManagementAndGeneralAmt>109</ManagementAndGeneralAmt>
        <FundraisingAmt>59</FundraisingAmt>
      </OfficeExpensesGrp>
      <OccupancyGrp>
        <TotalAmt>9670</TotalAmt>
        <ProgramServicesAmt>9670</ProgramServicesAmt>
      </OccupancyGrp>
      <TravelGrp>
        <TotalAmt>30922</TotalAmt>
        <ProgramServicesAmt>22102</ProgramServicesAmt>
        <ManagementAndGeneralAmt>7350</ManagementAndGeneralAmt>
        <FundraisingAmt>1470</FundraisingAmt>
      </TravelGrp>
      <InsuranceGrp>
        <TotalAmt>2159</TotalAmt>
        <ProgramServicesAmt>2159</ProgramServicesAmt>
      </InsuranceGrp>
      <OtherExpensesGrp>
        <Desc>SUPPLIES</Desc>
        <TotalAmt>65027</TotalAmt>
        <ProgramServicesAmt>65027</ProgramServicesAmt>
      </OtherExpensesGrp>
      <OtherExpensesGrp>
        <Desc>CHARITABLE DONATIONS</Desc>
        <TotalAmt>15510</TotalAmt>
        <ProgramServicesAmt>15510</ProgramServicesAmt>
      </OtherExpensesGrp>
      <OtherExpensesGrp>
        <Desc>EQUIPMENT RENTAL</Desc>
        <TotalAmt>14774</TotalAmt>
        <ProgramServicesAmt>14774</ProgramServicesAmt>
      </OtherExpensesGrp>
      <OtherExpensesGrp>
        <Desc>VEHICLE EXPENSES</Desc>
        <TotalAmt>9271</TotalAmt>
        <ProgramServicesAmt>9271</ProgramServicesAmt>
      </OtherExpensesGrp>
      <AllOtherExpensesGrp>
        <TotalAmt>13804</TotalAmt>
        <ProgramServicesAmt>10895</ProgramServicesAmt>
        <ManagementAndGeneralAmt>339</ManagementAndGeneralAmt>
        <FundraisingAmt>2570</FundraisingAmt>
      </AllOtherExpensesGrp>
      <TotalFunctionalExpensesGrp>
        <TotalAmt>409452</TotalAmt>
        <ProgramServicesAmt>357677</ProgramServicesAmt>
        <ManagementAndGeneralAmt>34336</ManagementAndGeneralAmt>
        <FundraisingAmt>17439</FundraisingAmt>
      </TotalFunctionalExpensesGrp>
      <CashNonInterestBearingGrp>
        <BOYAmt>234635</BOYAmt>
        <EOYAmt>27849</EOYAmt>
      </CashNonInterestBearingGrp>
      <ReceivablesFromOfficersEtcGrp>
        <EOYAmt>300000</EOYAmt>
      </ReceivablesFromOfficersEtcGrp>
      <TotalAssetsGrp>
        <BOYAmt>234635</BOYAmt>
        <EOYAmt>327849</EOYAmt>
      </TotalAssetsGrp>
      <AccountsPayableAccrExpnssGrp>
        <BOYAmt>4515</BOYAmt>
        <EOYAmt>1523</EOYAmt>
      </AccountsPayableAccrExpnssGrp>
      <TotalLiabilitiesGrp>
        <BOYAmt>4515</BOYAmt>
        <EOYAmt>1523</EOYAmt>
      </TotalLiabilitiesGrp>
      <OrgDoesNotFollowFASB117Ind>X</OrgDoesNotFollowFASB117Ind>
      <RtnEarnEndowmentIncmOthFndsGrp>
        <BOYAmt>230120</BOYAmt>
        <EOYAmt>326326</EOYAmt>
      </RtnEarnEndowmentIncmOthFndsGrp>
      <TotalNetAssetsFundBalanceGrp>
        <BOYAmt>230120</BOYAmt>
        <EOYAmt>326326</EOYAmt>
      </TotalNetAssetsFundBalanceGrp>
      <TotLiabNetAssetsFundBalanceGrp>
        <BOYAmt>234635</BOYAmt>
        <EOYAmt>327849</EOYAmt>
      </TotLiabNetAssetsFundBalanceGrp>
      <ReconcilationRevenueExpnssAmt>96206</ReconcilationRevenueExpnssAmt>
      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <AccountantCompileOrReviewInd>false</AccountantCompileOrReviewInd>
      <FSAuditedInd>false</FSAuditedInd>
      <FederalGrantAuditRequiredInd>false</FederalGrantAuditRequiredInd>
    </IRS990>
    <IRS990ScheduleA documentId="RetDoc5">
      <PublicOrganization170Ind>X</PublicOrganization170Ind>
      <GiftsGrantsContriRcvd170Grp>
        <CurrentTaxYearMinus4YearsAmt>104168</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>72999</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>33500</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>105480</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>113004</CurrentTaxYearAmt>
        <TotalAmt>429151</TotalAmt>
      </GiftsGrantsContriRcvd170Grp>
      <TotalCalendarYear170Grp>
        <CurrentTaxYearMinus4YearsAmt>104168</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>72999</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>33500</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>105480</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>113004</CurrentTaxYearAmt>
        <TotalAmt>429151</TotalAmt>
      </TotalCalendarYear170Grp>
      <SubstantialContributorsTotAmt>118212</SubstantialContributorsTotAmt>
      <PublicSupportTotal170Amt>310939</PublicSupportTotal170Amt>
      <OtherIncome170Grp>
        <CurrentTaxYearAmt>36970</CurrentTaxYearAmt>
        <TotalAmt>36970</TotalAmt>
      </OtherIncome170Grp>
      <TotalSupportAmt>466121</TotalSupportAmt>
      <GrossReceiptsRltdActivitiesAmt>1202370</GrossReceiptsRltdActivitiesAmt>
      <PublicSupportCY170Pct>0.66710</PublicSupportCY170Pct>
      <PublicSupportPY170Pct>0.70500</PublicSupportPY170Pct>
      <ThirtyThrPctSuprtTestsCY170Ind>X</ThirtyThrPctSuprtTestsCY170Ind>
    </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>
    <IRS990ScheduleL documentId="RetDoc3">
      <DisqualifiedPersonExBnftTrGrp>
        <PersonNm>JEFFREY SACCHINI</PersonNm>
        <RlnDisqualifiedPersonOrgTxt>PRESIDENT</RlnDisqualifiedPersonOrgTxt>
        <TransactionDesc>INTEREST LOST &amp; RESTORED</TransactionDesc>
        <TransactionCorrectedInd>true</TransactionCorrectedInd>
      </DisqualifiedPersonExBnftTrGrp>
      <TaxImposedAmt>3750</TaxImposedAmt>
      <LoansBtwnOrgInterestedPrsnGrp>
        <PersonNm>RECEIVABLE FROM DIRECTOR</PersonNm>
        <RelationshipWithOrgTxt>PRESIDENT</RelationshipWithOrgTxt>
        <LoanPurposeTxt>MISTAKEN TRANSFER TO PERSONAL ACCT</LoanPurposeTxt>
        <LoanFromOrganizationInd>X</LoanFromOrganizationInd>
        <OriginalPrincipalAmt>300000</OriginalPrincipalAmt>
        <BalanceDueAmt>300000</BalanceDueAmt>
        <DefaultInd>false</DefaultInd>
        <BoardOrCommitteeApprovalInd>false</BoardOrCommitteeApprovalInd>
        <WrittenAgreementInd>false</WrittenAgreementInd>
      </LoansBtwnOrgInterestedPrsnGrp>
      <TotalBalanceDueAmt>300000</TotalBalanceDueAmt>
      <BusTrInvolveInterestedPrsnGrp>
        <NameOfInterested>
          <PersonNm>ROBIN JUMPERTYZA CONSULTING</PersonNm>
        </NameOfInterested>
        <RelationshipDescriptionTxt>BOARD MEMBER</RelationshipDescriptionTxt>
        <TransactionAmt>74950</TransactionAmt>
        <TransactionDesc>THE KAUAI MARATHON</TransactionDesc>
        <SharingOfRevenuesInd>false</SharingOfRevenuesInd>
      </BusTrInvolveInterestedPrsnGrp>
      <BusTrInvolveInterestedPrsnGrp>
        <TransactionDesc>ENGAGES ROBIN JUMPER</TransactionDesc>
        <SharingOfRevenuesInd>false</SharingOfRevenuesInd>
      </BusTrInvolveInterestedPrsnGrp>
      <BusTrInvolveInterestedPrsnGrp>
        <TransactionDesc>COMPANY, TYZA</TransactionDesc>
        <SharingOfRevenuesInd>false</SharingOfRevenuesInd>
      </BusTrInvolveInterestedPrsnGrp>
      <BusTrInvolveInterestedPrsnGrp>
        <TransactionDesc>CONSULTING, AS RACE</TransactionDesc>
        <SharingOfRevenuesInd>false</SharingOfRevenuesInd>
      </BusTrInvolveInterestedPrsnGrp>
      <BusTrInvolveInterestedPrsnGrp>
        <TransactionDesc>CO-DIRECTOR &amp;</TransactionDesc>
        <SharingOfRevenuesInd>false</SharingOfRevenuesInd>
      </BusTrInvolveInterestedPrsnGrp>
      <BusTrInvolveInterestedPrsnGrp>
        <TransactionDesc>COORDINATOR</TransactionDesc>
        <SharingOfRevenuesInd>false</SharingOfRevenuesInd>
      </BusTrInvolveInterestedPrsnGrp>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>SCHEDULE L, PART V</FormAndLineReferenceDesc>
        <ExplanationTxt>NOTE RECEIVABLE FROM THE PRESIDENT WAS PAID IN FULL ALONG WITH ACCRUED INTEREST IN OCTOBER 2024.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleL>
    <IRS990ScheduleO documentId="RetDoc4">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 2</FormAndLineReferenceDesc>
        <ExplanationTxt>JEFF SACCHINI ELIZABETH SACCHINI PRESIDENT TREASURER HUSBAND AND WIFE</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 11B</FormAndLineReferenceDesc>
        <ExplanationTxt>THE PRESIDENT AND THE RACE DIRECTOR MEET WITH THE ORGANIZATION'S CPA AND REVIEW THE FORM 990 IN DETAIL.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 19</FormAndLineReferenceDesc>
        <ExplanationTxt>GOVERNING DOCUMENTS ARE MADE AVAILABLE UPON REQUEST.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART IX, LINE 11G</FormAndLineReferenceDesc>
        <ExplanationTxt>AMBULANCE &amp; MEDICAL STAFF 4,769 0 0 BARRICADE/SECURITY/TRAFFIC 33,405 0 0 COURSE ENTERTAINMENT 11,779 0 0 PRODUCTION &amp; PHOTOGRAPHY 18,539 0 0 RACE COORDINATION 54,660 24,750 13,340 RACE CO DIRECTOR 17,089 0 0 RACE CO DIRECTOR 8,000 0 0 RACE TIMING 5,401 0 0 SHUTTLE BUS 4,600 0 0 VOLUNTEER ORGS STIPENDS 5,465 0 0 TOTAL 163,707 24,750 13,340</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>