﻿<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" returnVersion="2023v5.1" xsi:schemaLocation="http://www.irs.gov/efile">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2024-09-23T15:58:26-07:00</ReturnTs>
    <TaxPeriodEndDt>2024-03-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>454608263</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>1800ACCOUNTANT LLC</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>260 MADISON AVE 10TH FLOOR</AddressLine1Txt>
        <CityNm>NEW YORK</CityNm>
        <StateAbbreviationCd>NY</StateAbbreviationCd>
        <ZIPCd>10016</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990PF</ReturnTypeCd>
    <TaxPeriodBeginDt>2023-04-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>990335635</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>THE MAKAAINANA FOUNDATION</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>MAKA</BusinessNameControlTxt>
      <PhoneNum>8086309964</PhoneNum>
      <USAddress>
        <AddressLine1Txt>PO Box 513</AddressLine1Txt>
        <CityNm>Waianae</CityNm>
        <StateAbbreviationCd>HI</StateAbbreviationCd>
        <ZIPCd>96792</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>Ninia Parks Elsey</PersonNm>
      <PersonTitleTxt>President</PersonTitleTxt>
      <SignatureDt>2024-09-23</SignatureDt>
      <DiscussWithPaidPreparerInd>true</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>true</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>Xiaoxue Gong</PreparerPersonNm>
      <PTIN>P02333026</PTIN>
      <PhoneNum>8002226868</PhoneNum>
    </PreparerPersonGrp>
    <TaxYr>2023</TaxYr>
    <BuildTS>2024-08-08 14:25:15Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="9">
    <IRS990PF documentId="IRS990PF" referenceDocumentId="GeneralExplanation DistributionFromCorpusElection" softwareId="23017517" softwareVersionNum="2023v5.1">
      <Organization501c3ExemptPFInd>X</Organization501c3ExemptPFInd>
      <FMVAssetsEOYAmt>540353</FMVAssetsEOYAmt>
      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <AnalysisOfRevenueAndExpenses>
        <ScheduleBNotRequiredInd>X</ScheduleBNotRequiredInd>
        <DividendsRevAndExpnssAmt>15475</DividendsRevAndExpnssAmt>
        <DividendsNetInvstIncmAmt>15475</DividendsNetInvstIncmAmt>
        <TotalRevAndExpnssAmt>15475</TotalRevAndExpnssAmt>
        <TotalNetInvstIncmAmt>15475</TotalNetInvstIncmAmt>
        <AccountingFeesRevAndExpnssAmt referenceDocumentId="AccountingFeesSchedule">2723</AccountingFeesRevAndExpnssAmt>
        <AccountingFeesNetInvstIncmAmt>2723</AccountingFeesNetInvstIncmAmt>
        <OtherProfFeesRevAndExpnssAmt referenceDocumentId="OtherProfessionalFeesSchedule">3712</OtherProfFeesRevAndExpnssAmt>
        <OtherProfFeesNetInvstIncmAmt>3712</OtherProfFeesNetInvstIncmAmt>
        <TaxesRevAndExpnssAmt referenceDocumentId="TaxesSchedule">2156</TaxesRevAndExpnssAmt>
        <TaxesNetInvstIncmAmt>1946</TaxesNetInvstIncmAmt>
        <TaxesDsbrsChrtblAmt>210</TaxesDsbrsChrtblAmt>
        <OtherExpensesRevAndExpnssAmt referenceDocumentId="OtherExpensesSchedule AmortizationSchedule">3638</OtherExpensesRevAndExpnssAmt>
        <OtherExpensesNetInvstIncmAmt>893</OtherExpensesNetInvstIncmAmt>
        <OtherExpensesDsbrsChrtblAmt>2745</OtherExpensesDsbrsChrtblAmt>
        <TotOprExpensesRevAndExpnssAmt>12229</TotOprExpensesRevAndExpnssAmt>
        <TotOprExpensesNetInvstIncmAmt>9274</TotOprExpensesNetInvstIncmAmt>
        <TotOprExpensesDsbrsChrtblAmt>2955</TotOprExpensesDsbrsChrtblAmt>
        <ContriPaidRevAndExpnssAmt>22000</ContriPaidRevAndExpnssAmt>
        <ContriPaidDsbrsChrtblAmt>22000</ContriPaidDsbrsChrtblAmt>
        <TotalExpensesRevAndExpnssAmt>34229</TotalExpensesRevAndExpnssAmt>
        <TotalExpensesNetInvstIncmAmt>9274</TotalExpensesNetInvstIncmAmt>
        <TotalExpensesDsbrsChrtblAmt>24955</TotalExpensesDsbrsChrtblAmt>
        <ExcessRevenueOverExpensesAmt>-18754</ExcessRevenueOverExpensesAmt>
        <NetInvestmentIncomeAmt>6201</NetInvestmentIncomeAmt>
      </AnalysisOfRevenueAndExpenses>
      <Form990PFBalanceSheetsGrp>
        <CashBOYAmt>18363</CashBOYAmt>
        <CashEOYAmt>42817</CashEOYAmt>
        <CashEOYFMVAmt>42817</CashEOYFMVAmt>
        <CorporateStockBOYAmt>393475</CorporateStockBOYAmt>
        <CorporateStockEOYAmt referenceDocumentId="InvestmentsCorpStockSchedule">424047</CorporateStockEOYAmt>
        <CorporateStockEOYFMVAmt>424047</CorporateStockEOYFMVAmt>
        <LandBldgEquipCostOrOtherBssAmt>75139</LandBldgEquipCostOrOtherBssAmt>
        <LandBldgEquipAccumDeprecAmt>1650</LandBldgEquipAccumDeprecAmt>
        <LandBOYAmt>73489</LandBOYAmt>
        <LandEOYAmt referenceDocumentId="LandEtcSchedule2">73489</LandEOYAmt>
        <LandEOYFMVAmt>73489</LandEOYFMVAmt>
        <TotalAssetsBOYAmt>485327</TotalAssetsBOYAmt>
        <TotalAssetsEOYAmt>540353</TotalAssetsEOYAmt>
        <TotalAssetsEOYFMVAmt>540353</TotalAssetsEOYFMVAmt>
        <TotalLiabilitiesEOYAmt>0</TotalLiabilitiesEOYAmt>
        <OrganizationFollowsFASB117Ind>X</OrganizationFollowsFASB117Ind>
        <NoDonorRstrNetAssestsBOYAmt>485327</NoDonorRstrNetAssestsBOYAmt>
        <NoDonorRstrNetAssestsEOYAmt>540353</NoDonorRstrNetAssestsEOYAmt>
        <TotNetAstOrFundBalancesBOYAmt>485327</TotNetAstOrFundBalancesBOYAmt>
        <TotNetAstOrFundBalancesEOYAmt>540353</TotNetAstOrFundBalancesEOYAmt>
        <TotalLiabilitiesNetAstBOYAmt>485327</TotalLiabilitiesNetAstBOYAmt>
        <TotalLiabilitiesNetAstEOYAmt>540353</TotalLiabilitiesNetAstEOYAmt>
      </Form990PFBalanceSheetsGrp>
      <ChgInNetAssetsFundBalancesGrp>
        <TotNetAstOrFundBalancesBOYAmt>485327</TotNetAstOrFundBalancesBOYAmt>
        <ExcessRevenueOverExpensesAmt>-18754</ExcessRevenueOverExpensesAmt>
        <OtherIncreasesAmt referenceDocumentId="OtherIncreasesSchedule">73780</OtherIncreasesAmt>
        <SubtotalAmt>540353</SubtotalAmt>
        <TotNetAstOrFundBalancesEOYAmt>540353</TotNetAstOrFundBalancesEOYAmt>
      </ChgInNetAssetsFundBalancesGrp>
      <ExciseTaxBasedOnInvstIncmGrp>
        <InvestmentIncomeExciseTaxAmt>86</InvestmentIncomeExciseTaxAmt>
        <SubtotalAmt>86</SubtotalAmt>
        <TaxBasedOnInvestmentIncomeAmt>86</TaxBasedOnInvestmentIncomeAmt>
        <EstimatedPlusOvpmtIncmTxAmt>440</EstimatedPlusOvpmtIncmTxAmt>
        <TotalPaymentsAndCreditsAmt>440</TotalPaymentsAndCreditsAmt>
        <OverpaymentAmt>354</OverpaymentAmt>
        <AppliedToESTaxAmt>0</AppliedToESTaxAmt>
        <RefundAmt>354</RefundAmt>
      </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>true</ComplyWithPublicInspRqrInd>
        <WebsiteAddressTxt>N/A</WebsiteAddressTxt>
        <PersonsWithBooksName>
          <BusinessNameLine1Txt>Ninia Elsey</BusinessNameLine1Txt>
        </PersonsWithBooksName>
        <PhoneNum>8086309964</PhoneNum>
        <LocationOfBooksUSAddress>
          <AddressLine1Txt>PO Box 513</AddressLine1Txt>
          <CityNm>Waianae</CityNm>
          <StateAbbreviationCd>HI</StateAbbreviationCd>
          <ZIPCd>96792</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>
        <ActsFailToQlfyAsExceptionsInd>false</ActsFailToQlfyAsExceptionsInd>
        <UncorrectedPriorActsInd>false</UncorrectedPriorActsInd>
        <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>Ninia Parks Elsey</PersonNm>
          <USAddress>
            <AddressLine1Txt>PO Box 513</AddressLine1Txt>
            <CityNm>Waianae</CityNm>
            <StateAbbreviationCd>HI</StateAbbreviationCd>
            <ZIPCd>96792</ZIPCd>
          </USAddress>
          <TitleTxt>President</TitleTxt>
          <AverageHrsPerWkDevotedToPosRt>20.00</AverageHrsPerWkDevotedToPosRt>
          <CompensationAmt>0</CompensationAmt>
        </OfficerDirTrstKeyEmplGrp>
        <OfficerDirTrstKeyEmplGrp>
          <PersonNm>TONI AULD YARDLEY</PersonNm>
          <USAddress>
            <AddressLine1Txt>2053 KULA ST</AddressLine1Txt>
            <CityNm>HONOLULU</CityNm>
            <StateAbbreviationCd>HI</StateAbbreviationCd>
            <ZIPCd>96817</ZIPCd>
          </USAddress>
          <TitleTxt>Vice President</TitleTxt>
          <AverageHrsPerWkDevotedToPosRt>20.00</AverageHrsPerWkDevotedToPosRt>
          <CompensationAmt>0</CompensationAmt>
        </OfficerDirTrstKeyEmplGrp>
        <OfficerDirTrstKeyEmplGrp>
          <PersonNm>REBECCA ANN SCHUTE</PersonNm>
          <USAddress>
            <AddressLine1Txt>77-281 WIKOLIA ST</AddressLine1Txt>
            <CityNm>KAILUAKONA</CityNm>
            <StateAbbreviationCd>HI</StateAbbreviationCd>
            <ZIPCd>96740</ZIPCd>
          </USAddress>
          <TitleTxt>Director</TitleTxt>
          <AverageHrsPerWkDevotedToPosRt>20.00</AverageHrsPerWkDevotedToPosRt>
          <CompensationAmt>0</CompensationAmt>
        </OfficerDirTrstKeyEmplGrp>
        <CompOfHghstPdEmplOrNONETxt>NONE</CompOfHghstPdEmplOrNONETxt>
        <CompOfHghstPdCntrctOrNONETxt>NONE</CompOfHghstPdCntrctOrNONETxt>
      </OfficerDirTrstKeyEmplInfoGrp>
      <SummaryOfDirectChrtblActyGrp>
        <Description1Txt>The Kupuna Land Stewardship Program provides support to low income Kupuna (elderly) on the Waianae Coast by cleaning up their yards, helping with landscaping including tree trimming and hauling out rubbish, hauling in dirt and mulch, and providing Native Hawaiian plants and educating them about home la?au lapa?au (medicinal uses of plants), all free of charge.</Description1Txt>
        <Expenses1Amt>2745</Expenses1Amt>
      </SummaryOfDirectChrtblActyGrp>
      <MinimumInvestmentReturnGrp>
        <AverageMonthlyFMVOfSecAmt>401279</AverageMonthlyFMVOfSecAmt>
        <AverageMonthlyCashBalancesAmt>19362</AverageMonthlyCashBalancesAmt>
        <FMVAllOtherNoncharitableAstAmt>0</FMVAllOtherNoncharitableAstAmt>
        <TotalFMVOfUnusedAssetsAmt>420641</TotalFMVOfUnusedAssetsAmt>
        <ReductionClaimedAmt>0</ReductionClaimedAmt>
        <AdjustedTotalFMVOfUnusedAstAmt>420641</AdjustedTotalFMVOfUnusedAstAmt>
        <CashDeemedCharitableAmt>6310</CashDeemedCharitableAmt>
        <NetVlNoncharitableAssetsAmt>414331</NetVlNoncharitableAssetsAmt>
        <MinimumInvestmentReturnAmt>20717</MinimumInvestmentReturnAmt>
      </MinimumInvestmentReturnGrp>
      <DistributableAmountGrp>
        <MinimumInvestmentReturnAmt>20717</MinimumInvestmentReturnAmt>
        <TaxBasedOnInvestmentIncomeAmt>86</TaxBasedOnInvestmentIncomeAmt>
        <TotalTaxAmt>86</TotalTaxAmt>
        <DistributableBeforeAdjAmt>20631</DistributableBeforeAdjAmt>
        <DistributableBeforeDedAmt>20631</DistributableBeforeDedAmt>
        <DistributableAsAdjustedAmt>20631</DistributableAsAdjustedAmt>
      </DistributableAmountGrp>
      <PFQualifyingDistributionsGrp>
        <ExpensesAndContributionsAmt>24955</ExpensesAndContributionsAmt>
        <QualifyingDistributionsAmt>24955</QualifyingDistributionsAmt>
      </PFQualifyingDistributionsGrp>
      <UndistributedIncomeGrp>
        <DistributableAsAdjustedAmt>20631</DistributableAsAdjustedAmt>
        <ExcessDistributionCyovYr2Amt>357</ExcessDistributionCyovYr2Amt>
        <ExcessDistributionCyovYr1Amt>14454</ExcessDistributionCyovYr1Amt>
        <TotalExcessDistributionCyovAmt>14811</TotalExcessDistributionCyovAmt>
        <QualifyingDistributionsAmt>24955</QualifyingDistributionsAmt>
        <TreatedAsDistriFromCorpusAmt>24955</TreatedAsDistriFromCorpusAmt>
        <ExcessDistriCyovAppCYCorpusAmt>14811</ExcessDistriCyovAppCYCorpusAmt>
        <ExcessDistributionCyovAppCYAmt>14811</ExcessDistributionCyovAppCYAmt>
        <TotalCorpusAmt>24955</TotalCorpusAmt>
        <UndistributedIncomeCYAmt>5820</UndistributedIncomeCYAmt>
        <ExcessDistriCyovToNextYrAmt>24955</ExcessDistriCyovToNextYrAmt>
        <ExcessFromCurrentYearAmt>24955</ExcessFromCurrentYearAmt>
      </UndistributedIncomeGrp>
      <SupplementaryInformationGrp>
        <OnlyContriToPreselectedInd>X</OnlyContriToPreselectedInd>
        <GrantOrContributionPdDurYrGrp>
          <RecipientBusinessName>
            <BusinessNameLine1Txt>Mauka to Makai Makaha Foundation INC</BusinessNameLine1Txt>
          </RecipientBusinessName>
          <RecipientUSAddress>
            <AddressLine1Txt>PO Box 1006</AddressLine1Txt>
            <CityNm>Waianae</CityNm>
            <StateAbbreviationCd>HI</StateAbbreviationCd>
            <ZIPCd>96792</ZIPCd>
          </RecipientUSAddress>
          <RecipientRelationshipTxt>Not For Profit</RecipientRelationshipTxt>
          <RecipientFoundationStatusTxt>501(c)3</RecipientFoundationStatusTxt>
          <GrantOrContributionPurposeTxt>support the junior lifeguard program which teaches the keiki (children) of the Waianae coast about ocean safety including Ocean Safety Awareness Training, Physical Fitness Training, Lifeguard Training, Leadership Development, CPR and Jet Ski Rescue Training, and Hawaiian Cultural values to malama i ke kai (take care of the ocean)</GrantOrContributionPurposeTxt>
          <Amt>10000</Amt>
        </GrantOrContributionPdDurYrGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientPersonNm>Hoa Aina O Makaha</RecipientPersonNm>
          <RecipientUSAddress>
            <AddressLine1Txt>84-255 Ala Naauao Place</AddressLine1Txt>
            <CityNm>Waianae</CityNm>
            <StateAbbreviationCd>HI</StateAbbreviationCd>
            <ZIPCd>96792</ZIPCd>
          </RecipientUSAddress>
          <RecipientRelationshipTxt>Not For Profit</RecipientRelationshipTxt>
          <RecipientFoundationStatusTxt>501(c)3</RecipientFoundationStatusTxt>
          <GrantOrContributionPurposeTxt>support their place-based education program which provides hands on experience for the keiki (children) to grow and prepare healthy foods, make healthy life choices, connect with their Hawaiian culture, and deepen relationships with the land and the community.</GrantOrContributionPurposeTxt>
          <Amt>10000</Amt>
        </GrantOrContributionPdDurYrGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientPersonNm>Waianae HS Surf Club</RecipientPersonNm>
          <RecipientUSAddress>
            <AddressLine1Txt>85-251 Farrington Hwy</AddressLine1Txt>
            <CityNm>Waianae</CityNm>
            <StateAbbreviationCd>HI</StateAbbreviationCd>
            <ZIPCd>96792</ZIPCd>
          </RecipientUSAddress>
          <RecipientRelationshipTxt>Not For Profit</RecipientRelationshipTxt>
          <RecipientFoundationStatusTxt>501(c)3</RecipientFoundationStatusTxt>
          <GrantOrContributionPurposeTxt>The $2000 grant helped to purchase rashguards for the student athletes, which are required by the Hawaii Department of Education.</GrantOrContributionPurposeTxt>
          <Amt>2000</Amt>
        </GrantOrContributionPdDurYrGrp>
        <TotalGrantOrContriPdDurYrAmt>22000</TotalGrantOrContriPdDurYrAmt>
      </SupplementaryInformationGrp>
      <AnalysisIncomeProducingActyGrp>
        <DividendsAndInterestFromSecDtl>
          <ExclusionCd>14</ExclusionCd>
          <ExclusionAmt>15475</ExclusionAmt>
        </DividendsAndInterestFromSecDtl>
        <SubtotalsIncmProducingActyGrp>
          <ExclusionAmt>15475</ExclusionAmt>
        </SubtotalsIncmProducingActyGrp>
        <TotalIncomeProducingActyAmt>15475</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>
    <AccountingFeesSchedule documentId="AccountingFeesSchedule" softwareId="23017517" softwareVersionNum="2023v5.1">
      <AccountingFeesDetail>
        <CategoryTxt>Accounting</CategoryTxt>
        <Amt>2723</Amt>
        <NetInvestmentIncomeAmt>2723</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>0</AdjustedNetIncomeAmt>
        <DisbursementsCharitablePrpsAmt>0</DisbursementsCharitablePrpsAmt>
      </AccountingFeesDetail>
    </AccountingFeesSchedule>
    <DistributionFromCorpusElection documentId="DistributionFromCorpusElection" softwareId="23017517" softwareVersionNum="2023v5.1">
      <ElectionDesc>Pursuant to IRC Section 4942(h)(2) and Regulation 53.4942(a)-3(d)(2), the foundation hereby elects to treat current year qualifying distributions in excess of the immediately preceding tax year's undistributed income as being made out of corpus.</ElectionDesc>
    </DistributionFromCorpusElection>
    <InvestmentsCorpStockSchedule documentId="InvestmentsCorpStockSchedule" softwareId="23017517" softwareVersionNum="2023v5.1">
      <InvestmentsCorporateStockGrp>
        <StockNm>Charles Schwab</StockNm>
        <EOYBookValueAmt>424047</EOYBookValueAmt>
        <EOYFMVAmt>424047</EOYFMVAmt>
      </InvestmentsCorporateStockGrp>
    </InvestmentsCorpStockSchedule>
    <LandEtcSchedule2 documentId="LandEtcSchedule2" softwareId="23017517" softwareVersionNum="2023v5.1">
      <LandEtcGrp>
        <CategoryOrItemTxt>Auto./Transportation Equip.</CategoryOrItemTxt>
        <EOYFMVAmt>73489</EOYFMVAmt>
      </LandEtcGrp>
      <LandEtcGrp>
        <CategoryOrItemTxt>Furniture and Fixtures</CategoryOrItemTxt>
        <CostOrOtherBasisAmt>23710</CostOrOtherBasisAmt>
        <BookValueAmt>23710</BookValueAmt>
      </LandEtcGrp>
      <LandEtcGrp>
        <CategoryOrItemTxt>Machinery and Equipment</CategoryOrItemTxt>
        <CostOrOtherBasisAmt>1650</CostOrOtherBasisAmt>
        <AccumulatedDepreciationAmt>1650</AccumulatedDepreciationAmt>
      </LandEtcGrp>
      <LandEtcGrp>
        <CategoryOrItemTxt>Land</CategoryOrItemTxt>
        <CostOrOtherBasisAmt>49779</CostOrOtherBasisAmt>
        <BookValueAmt>49779</BookValueAmt>
      </LandEtcGrp>
    </LandEtcSchedule2>
    <OtherExpensesSchedule documentId="OtherExpensesSchedule" softwareId="23017517" softwareVersionNum="2023v5.1">
      <OtherExpensesScheduleGrp>
        <Desc>Bank Charges</Desc>
        <RevenueAndExpensesPerBooksAmt>60</RevenueAndExpensesPerBooksAmt>
        <NetInvestmentIncomeAmt>60</NetInvestmentIncomeAmt>
      </OtherExpensesScheduleGrp>
      <OtherExpensesScheduleGrp>
        <Desc>Dues and Subscriptions</Desc>
        <RevenueAndExpensesPerBooksAmt>830</RevenueAndExpensesPerBooksAmt>
        <NetInvestmentIncomeAmt>830</NetInvestmentIncomeAmt>
      </OtherExpensesScheduleGrp>
      <OtherExpensesScheduleGrp>
        <Desc>Kupuna Clean-up Project</Desc>
        <RevenueAndExpensesPerBooksAmt>2745</RevenueAndExpensesPerBooksAmt>
        <DisbursementsCharitablePrpsAmt>2745</DisbursementsCharitablePrpsAmt>
      </OtherExpensesScheduleGrp>
      <OtherExpensesScheduleGrp>
        <Desc>License &amp; Fees</Desc>
        <RevenueAndExpensesPerBooksAmt>3</RevenueAndExpensesPerBooksAmt>
        <NetInvestmentIncomeAmt>3</NetInvestmentIncomeAmt>
      </OtherExpensesScheduleGrp>
    </OtherExpensesSchedule>
    <OtherIncreasesSchedule documentId="OtherIncreasesSchedule" softwareId="23017517" softwareVersionNum="2023v5.1">
      <OtherIncreasesDetail>
        <Desc>adjustment</Desc>
        <Amt>73780</Amt>
      </OtherIncreasesDetail>
    </OtherIncreasesSchedule>
    <OtherProfessionalFeesSchedule documentId="OtherProfessionalFeesSchedule" softwareId="23017517" softwareVersionNum="2023v5.1">
      <OtherProfessionalFeesDetail>
        <CategoryTxt>Investment Management Fees</CategoryTxt>
        <Amt>3712</Amt>
        <NetInvestmentIncomeAmt>3712</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>0</AdjustedNetIncomeAmt>
        <DisbursementsCharitablePrpsAmt>0</DisbursementsCharitablePrpsAmt>
      </OtherProfessionalFeesDetail>
    </OtherProfessionalFeesSchedule>
    <TaxesSchedule documentId="TaxesSchedule" softwareId="23017517" softwareVersionNum="2023v5.1">
      <TaxesDetail>
        <CategoryTxt>Taxes</CategoryTxt>
        <Amt>1946</Amt>
        <NetInvestmentIncomeAmt>1946</NetInvestmentIncomeAmt>
      </TaxesDetail>
      <TaxesDetail>
        <CategoryTxt>Waipio Property Taxes</CategoryTxt>
        <Amt>210</Amt>
        <DisbursementsCharitablePrpsAmt>210</DisbursementsCharitablePrpsAmt>
      </TaxesDetail>
    </TaxesSchedule>
  </ReturnData>
</Return>