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    <ReturnTs>2024-11-14T22:48:12-08:00</ReturnTs>
    <TaxPeriodEndDt>2023-12-31</TaxPeriodEndDt>
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        <BusinessNameLine1Txt>NATALIE J IWASA CPA INC</BusinessNameLine1Txt>
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        <AddressLine1Txt>1331 LUNALILO HOME ROAD</AddressLine1Txt>
        <CityNm>HONOLULU</CityNm>
        <StateAbbreviationCd>HI</StateAbbreviationCd>
        <ZIPCd>96825</ZIPCd>
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        <BusinessNameLine1Txt>Hoomau Fire Academy</BusinessNameLine1Txt>
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        <AddressLine1Txt>95-1030 Halekia St</AddressLine1Txt>
        <CityNm>Mililani</CityNm>
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        <ZIPCd>96789</ZIPCd>
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      <PersonNm>Reid Shimabukuro</PersonNm>
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      <SignatureDt>2024-11-14</SignatureDt>
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      <PreparerPersonNm>Natalie Iwasa CPA CFE</PreparerPersonNm>
      <PTIN>P00846083</PTIN>
      <PhoneNum>8083953233</PhoneNum>
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    <TaxYr>2023</TaxYr>
    <BuildTS>2024-10-15 13:58:12Z</BuildTS>
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      <PrimaryExemptPurposeTxt>"Investing in our Youth." The Ho'omau Fire Academy provides mentorship and professional development for local kids between the ages of 16-24.</PrimaryExemptPurposeTxt>
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        <DescriptionProgramSrvcAccomTxt>Accomplishments:- Over 100 cadets served- Expanded to Hawaii and Maui County- Grant from Hawaii Community Foundation received- 35 Cadets now in professional jobs- 5 Cadets enlisted in the Military- Texas grant received (Marshal V. Ross Foundation)Academy Objective:- Expand to every island- Move to new location- Develop deeper relationship with Liliuokalani Trust- Expand our program with the Department of Education- another 12 cadets hired- Build an NREMT ProgramStatistical Information:- 35 Cadets hired into various professions- 2 Cadets received their NREMT Certification from UNITEK after completing Hoomau- Expanded the Academy beyond the Fire Service. We now incorporate the Honolulu Police Department, C&amp;C EMS, the Military, C&amp;C Ocean Safety, etc.</DescriptionProgramSrvcAccomTxt>
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        <CompensationAmt>0</CompensationAmt>
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        <PersonNm>Harry Lyons</PersonNm>
        <TitleTxt>Secretary</TitleTxt>
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        <CompensationAmt>0</CompensationAmt>
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      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>Kathryn Parsons</PersonNm>
        <TitleTxt>Treasurer</TitleTxt>
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      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>Carole Lieu</PersonNm>
        <TitleTxt>Vice President</TitleTxt>
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          <StateAbbreviationCd>HI</StateAbbreviationCd>
          <ZIPCd>96789</ZIPCd>
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        <FormAndLineReferenceDesc>Schedule E, Line 3 - Racially Nondiscriminatory Policy Publicized</FormAndLineReferenceDesc>
        <ExplanationTxt>This is the first reporting year. Operations began about six months after the 1023 was originally completed, and board members had forgotten about this requirement. The Academy does have a racially nondiscriminatory policy toward students in its Code of Conduct. The website was updated by the date of the filing of this return.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Schedule E, Line 4 - Explanation of Records and Materials Not Maintained</FormAndLineReferenceDesc>
        <ExplanationTxt>We conducted one class in 2023 in which sponsors paid for the admission of a cadet. All cadets of that class were afforded the same opportunity. We may have all materials used as public solicitation but the majority is done via social media (Instagram).</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Schedule E, Line 5 - Explanation of Organization Discrimination by Race</FormAndLineReferenceDesc>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Schedule E, Line 7 - Explanation of Certification of Racial Nondiscrimination Compliance</FormAndLineReferenceDesc>
        <ExplanationTxt>This is the first reporting year. Operations began about six months after the 1023 was originally completed, and board members had forgotten about this requirement. The Academy does have a racially nondiscriminatory policy toward students in its Code of Conduct. The website was updated by the date of the filing of this return.</ExplanationTxt>
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        <PersonNm>Reid Shimabukuru</PersonNm>
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        <ExplanationTxt>Advertising and Promotion $450</ExplanationTxt>
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        <FormAndLineReferenceDesc>Other Expenses.1009</FormAndLineReferenceDesc>
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        <FormAndLineReferenceDesc>Other Expenses.1012</FormAndLineReferenceDesc>
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        <FormAndLineReferenceDesc>Other Expenses.1</FormAndLineReferenceDesc>
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        <FormAndLineReferenceDesc>Other Expenses.2</FormAndLineReferenceDesc>
        <ExplanationTxt>Meals $3958</ExplanationTxt>
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        <FormAndLineReferenceDesc>Other Expenses.4</FormAndLineReferenceDesc>
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        <FormAndLineReferenceDesc>Other Expenses.6</FormAndLineReferenceDesc>
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        <FormAndLineReferenceDesc>Other Expenses.7</FormAndLineReferenceDesc>
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        <ExplanationTxt>Payroll taxes - Beginning $0 Payroll taxes - Ending $2154</ExplanationTxt>
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        <ExplanationTxt>Entrepreneurial Program AddedAs our classes began to fill, we knew the grim reality that not every cadet would get hired by a fire department. We know that what we teach is valuable career development skill that could be applied in all types of jobs. Today, the dream of owning your own business is just a fingertip away. We have local business owners as guest speakers and the connection between business owner and cadet seems to spark an interest in some Cadets.</ExplanationTxt>
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