<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" returnVersion="2022v5.0">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2024-05-17T22:13:42-04:00</ReturnTs>
    <TaxPeriodEndDt>2022-12-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>330787367</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>TWO MILES ACCOUNTANCY CORPORATION</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>400 N TUSTIN AVE STE 240</AddressLine1Txt>
        <CityNm>SANTA ANA</CityNm>
        <StateAbbreviationCd>CA</StateAbbreviationCd>
        <ZIPCd>92705</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2022-01-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>830932243</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>KODOMO GAKUSHU KYOSHITSU</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>KODO</BusinessNameControlTxt>
      <PhoneNum>8084263522</PhoneNum>
      <USAddress>
        <AddressLine1Txt>1313 PENSACOLA ST</AddressLine1Txt>
        <CityNm>HONOLULU</CityNm>
        <StateAbbreviationCd>HI</StateAbbreviationCd>
        <ZIPCd>96814</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>KEIKO JACOB</PersonNm>
      <PersonTitleTxt>TREASURER</PersonTitleTxt>
      <PhoneNum>8084263522</PhoneNum>
      <SignatureDt>2024-05-13</SignatureDt>
      <DiscussWithPaidPreparerInd>true</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <SigningOfficerGrp>
      <PersonFullName>
        <PersonFirstNm>KEIKO</PersonFirstNm>
        <PersonLastNm>JACOB</PersonLastNm>
      </PersonFullName>
      <SSN>XXX-XX-XXXX</SSN>
    </SigningOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>false</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>HIRO ISOGAWA</PreparerPersonNm>
      <PTIN>P00185022</PTIN>
      <PhoneNum>7144375823</PhoneNum>
      <PreparationDt>2024-05-14</PreparationDt>
    </PreparerPersonGrp>
    <TaxYr>2022</TaxYr>
    <BuildTS>2023-04-26 12:10:37Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="4">
    <IRS990EZ documentId="RetDoc1" referenceDocumentId="RetDoc3">
      <AddressChangeInd>X</AddressChangeInd>
      <AmendedReturnInd>X</AmendedReturnInd>
      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <ScheduleBNotRequiredInd>X</ScheduleBNotRequiredInd>
      <WebsiteAddressTxt>KODOMOGAKUSHU.COM</WebsiteAddressTxt>
      <Organization501c3Ind referenceDocumentId="RetDoc4">X</Organization501c3Ind>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <GrossReceiptsAmt>104625</GrossReceiptsAmt>
      <InfoInScheduleOPartIInd>X</InfoInScheduleOPartIInd>
      <ContributionsGiftsGrantsEtcAmt>10</ContributionsGiftsGrantsEtcAmt>
      <ProgramServiceRevenueAmt>104472</ProgramServiceRevenueAmt>
      <OtherRevenueTotalAmt>143</OtherRevenueTotalAmt>
      <TotalRevenueAmt>104625</TotalRevenueAmt>
      <SalariesOtherCompEmplBnftAmt>54192</SalariesOtherCompEmplBnftAmt>
      <FeesAndOtherPymtToIndCntrctAmt>10672</FeesAndOtherPymtToIndCntrctAmt>
      <OtherExpensesTotalAmt>32403</OtherExpensesTotalAmt>
      <TotalExpensesAmt>97267</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>7358</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>-17730</NetAssetsOrFundBalancesBOYAmt>
      <NetAssetsOrFundBalancesEOYAmt>-10372</NetAssetsOrFundBalancesEOYAmt>
      <InfoInScheduleOPartIIInd>X</InfoInScheduleOPartIIInd>
      <CashSavingsAndInvestmentsGrp>
        <BOYAmt>15205</BOYAmt>
        <EOYAmt>21988</EOYAmt>
      </CashSavingsAndInvestmentsGrp>
      <OtherAssetsTotalDetail>
        <BOYAmt>1681</BOYAmt>
        <EOYAmt>2242</EOYAmt>
      </OtherAssetsTotalDetail>
      <Form990TotalAssetsGrp>
        <BOYAmt>16886</BOYAmt>
        <EOYAmt>24230</EOYAmt>
      </Form990TotalAssetsGrp>
      <SumOfTotalLiabilitiesGrp>
        <BOYAmt>34616</BOYAmt>
        <EOYAmt>34602</EOYAmt>
      </SumOfTotalLiabilitiesGrp>
      <NetAssetsOrFundBalancesGrp>
        <BOYAmt>-17730</BOYAmt>
        <EOYAmt>-10372</EOYAmt>
      </NetAssetsOrFundBalancesGrp>
      <InfoInScheduleOPartIIIInd>X</InfoInScheduleOPartIIIInd>
      <PrimaryExemptPurposeTxt>THE ORGANZIATION IS A SECTION 501(C)(3). THE PURPOSE OR PURPOSES OF THE CORPORATION, KODOMO GAKUSHU KYOSHITSU, AS ESTABLISHED IN THE ARTICLES OF INCORPORATION, ARE THOSE SPECIFICALLY DESIGNATED IN THE INTERNAL REVENUE CODE OF 1986 SECTION 501 (C)(3), AS AMENDED OR THE CORRESPONDING SECTION OF ANY FUTURE FEDERAL TAX LAW.</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>TUTORING PROGRAM PROVIDES FOR STUDENTS WHO NEED SUPPLEMENTAL ACADEMIC HELP. IT IS PART OF THE ORGANIZATION COMMITMENT TO MAKE SURE EVERY STUDENT GETS INDIVIDUALIZED ATTENTION THEY NEED IN ORDER TO SUCCEED. FURTHERMORE, TUTORING PROGRAMS PROVIDE THEM WITH POSITIVE REINFORCEMENTAND SUPPORT THEY NEED TO KEEP THEM MOTIVATED IN MIND AND SPIRIT.</DescriptionProgramSrvcAccomTxt>
        <ProgramServiceExpensesAmt>97267</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <TotalProgramServiceExpensesAmt>97267</TotalProgramServiceExpensesAmt>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>KEIKO JACOB</PersonNm>
        <TitleTxt>TREASURER</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>19.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>8340</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>UMIHA JACOB</PersonNm>
        <TitleTxt>TRUSTEE</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>000.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>KAISEI JACOB</PersonNm>
        <TitleTxt>TRUSTEE</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>000.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <ActivitiesNotPreviouslyRptInd>false</ActivitiesNotPreviouslyRptInd>
      <ChgMadeToOrgnzngDocNotRptInd>false</ChgMadeToOrgnzngDocNotRptInd>
      <OrganizationHadUBIInd>false</OrganizationHadUBIInd>
      <SubjectToProxyTaxInd>false</SubjectToProxyTaxInd>
      <OrganizationDissolvedEtcInd>false</OrganizationDissolvedEtcInd>
      <Form1120PolFiledInd>false</Form1120PolFiledInd>
      <MadeLoansToFromOfficersInd>true</MadeLoansToFromOfficersInd>
      <LoansToFromOfficersAmt referenceDocumentId="RetDoc2">34602</LoansToFromOfficersAmt>
      <EngagedInExcessBenefitTransInd referenceDocumentId="RetDoc2">false</EngagedInExcessBenefitTransInd>
      <ProhibitedTaxShelterTransInd>false</ProhibitedTaxShelterTransInd>
      <BooksInCareOfDetail>
        <PersonNm>KEIKO JACOB</PersonNm>
        <USAddress>
          <AddressLine1Txt>2499 KAPIOLANI 709</AddressLine1Txt>
          <CityNm>HONOLULU</CityNm>
          <StateAbbreviationCd>HI</StateAbbreviationCd>
          <ZIPCd>96826</ZIPCd>
        </USAddress>
        <PhoneNum>8084263522</PhoneNum>
      </BooksInCareOfDetail>
      <ForeignFinancialAccountInd>false</ForeignFinancialAccountInd>
      <ForeignOfficeInd>false</ForeignOfficeInd>
      <DonorAdvisedFndsInd>false</DonorAdvisedFndsInd>
      <OperateHospitalInd>false</OperateHospitalInd>
      <TanningServicesProvidedInd>false</TanningServicesProvidedInd>
      <RelatedOrganizationCtrlEntInd>false</RelatedOrganizationCtrlEntInd>
      <TransactionWithControlEntInd>false</TransactionWithControlEntInd>
      <PoliticalCampaignActyInd>false</PoliticalCampaignActyInd>
      <LobbyingActivitiesInd>false</LobbyingActivitiesInd>
      <SchoolOperatingInd>false</SchoolOperatingInd>
      <TrnsfrExmptNonChrtblRltdOrgInd>false</TrnsfrExmptNonChrtblRltdOrgInd>
      <PartVIOfCompOfHghstPdEmplTxt>NONE</PartVIOfCompOfHghstPdEmplTxt>
      <PartVIHghstPdCntrctProfSrvcTxt>NONE</PartVIHghstPdCntrctProfSrvcTxt>
      <FiledScheduleAInd>true</FiledScheduleAInd>
    </IRS990EZ>
    <IRS990ScheduleA documentId="RetDoc4">
      <PublicOrganization170Ind>X</PublicOrganization170Ind>
      <GiftsGrantsContriRcvd170Grp>
        <CurrentTaxYearMinus3YearsAmt>27734</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>20000</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>13997</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>10</CurrentTaxYearAmt>
        <TotalAmt>61741</TotalAmt>
      </GiftsGrantsContriRcvd170Grp>
      <TotalCalendarYear170Grp>
        <CurrentTaxYearMinus3YearsAmt>27734</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>20000</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>13997</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>10</CurrentTaxYearAmt>
        <TotalAmt>61741</TotalAmt>
      </TotalCalendarYear170Grp>
      <PublicSupportTotal170Amt>61741</PublicSupportTotal170Amt>
      <OtherIncome170Grp>
        <CurrentTaxYearAmt>104615</CurrentTaxYearAmt>
        <TotalAmt>104615</TotalAmt>
      </OtherIncome170Grp>
      <TotalSupportAmt>166356</TotalSupportAmt>
      <GrossReceiptsRltdActivitiesAmt>104615</GrossReceiptsRltdActivitiesAmt>
      <First5Years170Ind>X</First5Years170Ind>
      <Form990ScheduleAPartVIGrp>
        <FormAndLineReferenceDesc>PART II, LINE 10</FormAndLineReferenceDesc>
        <ExplanationTxt>104,615</ExplanationTxt>
      </Form990ScheduleAPartVIGrp>
    </IRS990ScheduleA>
    <IRS990ScheduleL documentId="RetDoc2">
      <LoansBtwnOrgInterestedPrsnGrp>
        <BusinessName>
          <BusinessNameLine1Txt>LOAN FROM GIR</BusinessNameLine1Txt>
        </BusinessName>
        <RelationshipWithOrgTxt>OFFICER'S BUSINESS</RelationshipWithOrgTxt>
        <LoanPurposeTxt>STARTUP COST</LoanPurposeTxt>
        <LoanToOrganizationInd>X</LoanToOrganizationInd>
        <OriginalPrincipalAmt>34602</OriginalPrincipalAmt>
        <BalanceDueAmt>34602</BalanceDueAmt>
        <DefaultInd>false</DefaultInd>
        <BoardOrCommitteeApprovalInd>true</BoardOrCommitteeApprovalInd>
        <WrittenAgreementInd>false</WrittenAgreementInd>
      </LoansBtwnOrgInterestedPrsnGrp>
      <TotalBalanceDueAmt>34602</TotalBalanceDueAmt>
    </IRS990ScheduleL>
    <IRS990ScheduleO documentId="RetDoc3">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PAGE 1, ITEM B</FormAndLineReferenceDesc>
        <ExplanationTxt>COLLECTION OF LINE 19, PART I, FORM 990-EZ: FROM 16,872 TO -17,730 COLLECTION OF LINE 21, PART I, FORM 990-EZ: FROM 24,230 TO -10,372 COLLECTION OF LINE 24(A),PART II, FORM 990-EZ:FROM 36,283 TO 1,681 COLLECTION OF LINE 24(B),PART II, FORM 990-EZ:FROM 36,844 TO 2,242 COLLECTION OF LINE 27(A),PART II, FROM 990-EZ: FROM 16,872 TO -17,730 COLLECTION OF LINE 27(B),PART II, FORM 990-EZ: FROM 24,230 TO -10,372</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 8</FormAndLineReferenceDesc>
        <ExplanationTxt>OTHER INCOME 192 UNAPPLIED CASH PAYMENT REVENU -49 TOTAL 143</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 16</FormAndLineReferenceDesc>
        <ExplanationTxt>EXPENSES ADVERTISING&amp;MARKETING 5,919 MERCHANT FEES 105 OFFICE EXP 11,540 INSURANCE 287 BANK CHARGE 3 DUES &amp;SUBSCRIPTION 937 MEAL 930 OTHER 1,103 QUICKBOOKS FEE 3,883 RENT&amp;LEASE 6,480 REPAIR&amp;MAINTENANCE 157 UTILITIES 1,059 TOTAL 32,403</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART II, LINE 24</FormAndLineReferenceDesc>
        <ExplanationTxt>ACCOUNTS RECEIVABLE 1,681 1,546 PREPAID EXPENSES AND DEFERRED CHARGES 0 696 TOTAL 1,681 2,242</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART II, LINE 26</FormAndLineReferenceDesc>
        <ExplanationTxt>ACCOUNTS PAYABLE AND ACCRUED EXPENSES 14 0 LOANS FROM OFFICERS 34,602 34,602</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART III</FormAndLineReferenceDesc>
        <ExplanationTxt>THE ORGANZIATION IS A SECTION 501(C)(3). THE PURPOSE OR PURPOSES OF THE CORPORATION, KODOMO GAKUSHU KYOSHITSU, AS ESTABLISHED IN THE ARTICLES OF INCORPORATION, ARE THOSE SPECIFICALLY DESIGNATED IN THE INTERNAL REVENUE CODE OF 1986 SECTION 501 (C)(3), AS AMENDED OR THE CORRESPONDING SECTION OF ANY FUTURE FEDERAL TAX LAW.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART III, LINE 28</FormAndLineReferenceDesc>
        <ExplanationTxt>TUTORING PROGRAM PROVIDES FOR STUDENTS WHO NEED SUPPLEMENTAL ACADEMIC HELP. IT IS PART OF THE ORGANIZATION COMMITMENT TO MAKE SURE EVERY STUDENT GETS INDIVIDUALIZED ATTENTION THEY NEED IN ORDER TO SUCCEED. FURTHERMORE, TUTORING PROGRAMS PROVIDE THEM WITH POSITIVE REINFORCEMENTAND SUPPORT THEY NEED TO KEEP THEM MOTIVATED IN MIND AND SPIRIT.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>
