﻿<?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>2024-11-15T09:12:00-05:00</ReturnTs>
    <TaxPeriodEndDt>2023-12-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>813940445</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>GUILLEN PUJOL CPA PA</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>6161 WATERFORD DISTRICT DR STE 475</AddressLine1Txt>
        <CityNm>MIAMI</CityNm>
        <StateAbbreviationCd>FL</StateAbbreviationCd>
        <ZIPCd>33126</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2023-01-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>882826218</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>KANA LUI CANOE CLUB INC</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>KANA</BusinessNameControlTxt>
      <USAddress>
        <AddressLine1Txt>201 S BISCAYNE BLVD STE 2800</AddressLine1Txt>
        <CityNm>MIAMI</CityNm>
        <StateAbbreviationCd>FL</StateAbbreviationCd>
        <ZIPCd>33131</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>SEBASTIAN GHIRAGOSSIAN</PersonNm>
      <PersonTitleTxt>OFFICER</PersonTitleTxt>
      <PhoneNum>3057996960</PhoneNum>
      <SignatureDt>2024-10-05</SignatureDt>
      <DiscussWithPaidPreparerInd>true</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>true</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>NESTOR GUILLEN</PreparerPersonNm>
      <PTIN>P00850956</PTIN>
      <PhoneNum>3058314093</PhoneNum>
      <PreparationDt>2024-11-15</PreparationDt>
      <SelfEmployedInd>X</SelfEmployedInd>
    </PreparerPersonGrp>
    <TaxYr>2023</TaxYr>
    <BuildTS>2024-10-15 13:58:12Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="3">
    <IRS990EZ documentId="RetDoc1" referenceDocumentId="RetDoc2">
      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <ScheduleBNotRequiredInd>X</ScheduleBNotRequiredInd>
      <WebsiteAddressTxt>N/A</WebsiteAddressTxt>
      <Organization501c3Ind referenceDocumentId="RetDoc3">X</Organization501c3Ind>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <GrossReceiptsAmt>58439</GrossReceiptsAmt>
      <InfoInScheduleOPartIInd>X</InfoInScheduleOPartIInd>
      <ContributionsGiftsGrantsEtcAmt>58439</ContributionsGiftsGrantsEtcAmt>
      <TotalRevenueAmt>58439</TotalRevenueAmt>
      <OtherExpensesTotalAmt>39237</OtherExpensesTotalAmt>
      <TotalExpensesAmt>39237</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>19202</ExcessOrDeficitForYearAmt>
      <OtherChangesInNetAssetsAmt>11224</OtherChangesInNetAssetsAmt>
      <NetAssetsOrFundBalancesEOYAmt>30426</NetAssetsOrFundBalancesEOYAmt>
      <CashSavingsAndInvestmentsGrp>
        <EOYAmt>30426</EOYAmt>
      </CashSavingsAndInvestmentsGrp>
      <Form990TotalAssetsGrp>
        <BOYAmt>0</BOYAmt>
        <EOYAmt>30426</EOYAmt>
      </Form990TotalAssetsGrp>
      <NetAssetsOrFundBalancesGrp>
        <BOYAmt>0</BOYAmt>
        <EOYAmt>30426</EOYAmt>
      </NetAssetsOrFundBalancesGrp>
      <InfoInScheduleOPartIIIInd>X</InfoInScheduleOPartIIIInd>
      <PrimaryExemptPurposeTxt>THE MISSION IS TO PROMOTE THE SPORT AND CULTURE OF OUTRIGGER CANOE PADDLING BY EDUCATING CHILDREN AND ADULTS IN ESSENTIAL OUTDOOR WATER SKILLS AND PROVIDING OPPORTUNITIES TO ENGAGE IN PADDLING CLASSES, TRAINING, AND RELATED COMMUNITY EVENTS.</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>ALL ACTIVITIES RELATED TO PROMOTING THE SPORT AND CULTURE OF OUTRIGGER CANOE PADDLING, EDUCATING CHILDREN AND ADULTS IN OUTDOOR WATER SKILLS, AND PROVIDING OPPORTUNITIES TO PARTICIPATE IN OUTRIGGER CANOE PADDLING CLASSES WERE COMPLETED DURING 2023.THESE ACTIVITIES GENERATED FUNDS THAT HELPED SUPPORT THE DEVELOPMENT OF PROGRAMS FOR INDIVIDUALS WITH VERY LIMITED FINANCIAL RESOURCES.</DescriptionProgramSrvcAccomTxt>
      </ProgramSrvcAccomplishmentGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>SEBASTIAN GHIRAGOSSIAN</PersonNm>
        <TitleTxt>OFFICER</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>false</MadeLoansToFromOfficersInd>
      <EngagedInExcessBenefitTransInd>false</EngagedInExcessBenefitTransInd>
      <ProhibitedTaxShelterTransInd>false</ProhibitedTaxShelterTransInd>
      <BooksInCareOfDetail>
        <BusinessName>
          <BusinessNameLine1Txt>GUILLEN PUJOL CPA</BusinessNameLine1Txt>
        </BusinessName>
        <USAddress>
          <AddressLine1Txt>6161 WATERFORD DISTRICT DR STE 475</AddressLine1Txt>
          <CityNm>MIAMI</CityNm>
          <StateAbbreviationCd>FL</StateAbbreviationCd>
          <ZIPCd>33126</ZIPCd>
        </USAddress>
        <PhoneNum>3058314093</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="RetDoc3">
      <PubliclySupportedOrg509a2Ind>X</PubliclySupportedOrg509a2Ind>
      <GiftsGrantsContrisRcvd509Grp>
        <CurrentTaxYearAmt>58439</CurrentTaxYearAmt>
        <TotalAmt>58439</TotalAmt>
      </GiftsGrantsContrisRcvd509Grp>
      <Total509Grp>
        <CurrentTaxYearAmt>58439</CurrentTaxYearAmt>
        <TotalAmt>58439</TotalAmt>
      </Total509Grp>
      <PublicSupportTotal509Amt>58439</PublicSupportTotal509Amt>
      <TotalSupportCalendarYearGrp>
        <CurrentTaxYearAmt>58439</CurrentTaxYearAmt>
        <TotalAmt>58439</TotalAmt>
      </TotalSupportCalendarYearGrp>
      <PublicSupportCY509Pct>1.00000</PublicSupportCY509Pct>
      <InvestmentIncomeCYPct>0.00000</InvestmentIncomeCYPct>
      <InvestmentIncomePYPct>0.00000</InvestmentIncomePYPct>
      <ThirtyThrPctSuprtTestsCY509Ind>X</ThirtyThrPctSuprtTestsCY509Ind>
    </IRS990ScheduleA>
    <IRS990ScheduleO documentId="RetDoc2">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 16</FormAndLineReferenceDesc>
        <ExplanationTxt>EXPENSES BANK CHARGES 398 BUSINESS LICENSE 61 CANOE REPAIRS 4,300 CHARITABLES CONTRIBUTIONS 3,500 ENTERTAIMENT MEALS 585 EVENT SPACE RENTAL 1,283 INSURANCE 532 NISH EXPENSES 16,239 OTHER BUSINESS EXPENSES 307 RENT 9,600 REPAIRS AND MANTENANCE 2,395 TOLLS &amp; PARKING 37 TOTAL 39,237</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 20</FormAndLineReferenceDesc>
        <ExplanationTxt>OPENING BALANCE 11,224</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART III</FormAndLineReferenceDesc>
        <ExplanationTxt>THE MISSION IS TO PROMOTE THE SPORT AND CULTURE OF OUTRIGGER CANOE PADDLING BY EDUCATING CHILDREN AND ADULTS IN ESSENTIAL OUTDOOR WATER SKILLS AND PROVIDING OPPORTUNITIES TO ENGAGE IN PADDLING CLASSES, TRAINING, AND RELATED COMMUNITY EVENTS.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART III, LINE 28</FormAndLineReferenceDesc>
        <ExplanationTxt>ALL ACTIVITIES RELATED TO PROMOTING THE SPORT AND CULTURE OF OUTRIGGER CANOE PADDLING, EDUCATING CHILDREN AND ADULTS IN OUTDOOR WATER SKILLS, AND PROVIDING OPPORTUNITIES TO PARTICIPATE IN OUTRIGGER CANOE PADDLING CLASSES WERE COMPLETED DURING 2023.THESE ACTIVITIES GENERATED FUNDS THAT HELPED SUPPORT THE DEVELOPMENT OF PROGRAMS FOR INDIVIDUALS WITH VERY LIMITED FINANCIAL RESOURCES.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>