<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" returnVersion="2023v4.0">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2024-02-14T16:29:52-05:00</ReturnTs>
    <TaxPeriodEndDt>2023-12-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>274174400</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>HEE &amp; CHING CPAS LLC</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>201 MERCHANT ST STE 1830</AddressLine1Txt>
        <CityNm>HONOLULU</CityNm>
        <StateAbbreviationCd>HI</StateAbbreviationCd>
        <ZIPCd>96813</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2023-01-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>264181332</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>CHINATOWN IMPROVEMENT DISTRICT</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>CHIN</BusinessNameControlTxt>
      <PhoneNum>8085372248</PhoneNum>
      <USAddress>
        <AddressLine1Txt>P O BOX 37764</AddressLine1Txt>
        <CityNm>HONOLULU</CityNm>
        <StateAbbreviationCd>HI</StateAbbreviationCd>
        <ZIPCd>96837</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>WING TEK LUM</PersonNm>
      <PersonTitleTxt>TREASURER &amp; DIRECTOR</PersonTitleTxt>
      <PhoneNum>8085372248</PhoneNum>
      <SignatureDt>2024-02-14</SignatureDt>
      <DiscussWithPaidPreparerInd>true</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <SigningOfficerGrp>
      <PersonFullName>
        <PersonFirstNm>WING TEK</PersonFirstNm>
        <PersonLastNm>LUM</PersonLastNm>
      </PersonFullName>
      <SSN>XXX-XX-XXXX</SSN>
    </SigningOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>true</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>TRAVIS KONO CPA</PreparerPersonNm>
      <PTIN>P01271047</PTIN>
      <PhoneNum>8085327322</PhoneNum>
      <PreparationDt>2024-02-14</PreparationDt>
    </PreparerPersonGrp>
    <TaxYr>2023</TaxYr>
    <BuildTS>2023-04-26 12:10:37Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="4">
    <IRS990EZ documentId="RetDoc1" referenceDocumentId="RetDoc2 RetDoc3">
      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <ScheduleBNotRequiredInd>X</ScheduleBNotRequiredInd>
      <WebsiteAddressTxt>WWW.CIDCHINATOWNHAWAII.ORG</WebsiteAddressTxt>
      <Organization501c3Ind referenceDocumentId="RetDoc4">X</Organization501c3Ind>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <GrossReceiptsAmt>10564</GrossReceiptsAmt>
      <InfoInScheduleOPartIInd>X</InfoInScheduleOPartIInd>
      <ContributionsGiftsGrantsEtcAmt>10564</ContributionsGiftsGrantsEtcAmt>
      <TotalRevenueAmt>10564</TotalRevenueAmt>
      <FeesAndOtherPymtToIndCntrctAmt>942</FeesAndOtherPymtToIndCntrctAmt>
      <OtherExpensesTotalAmt>8963</OtherExpensesTotalAmt>
      <TotalExpensesAmt>9905</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>659</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>4906</NetAssetsOrFundBalancesBOYAmt>
      <NetAssetsOrFundBalancesEOYAmt>5565</NetAssetsOrFundBalancesEOYAmt>
      <InfoInScheduleOPartIIInd>X</InfoInScheduleOPartIIInd>
      <CashSavingsAndInvestmentsGrp>
        <BOYAmt>4906</BOYAmt>
        <EOYAmt>5215</EOYAmt>
      </CashSavingsAndInvestmentsGrp>
      <OtherAssetsTotalDetail>
        <EOYAmt>350</EOYAmt>
      </OtherAssetsTotalDetail>
      <Form990TotalAssetsGrp>
        <BOYAmt>4906</BOYAmt>
        <EOYAmt>5565</EOYAmt>
      </Form990TotalAssetsGrp>
      <NetAssetsOrFundBalancesGrp>
        <BOYAmt>4906</BOYAmt>
        <EOYAmt>5565</EOYAmt>
      </NetAssetsOrFundBalancesGrp>
      <InfoInScheduleOPartIIIInd>X</InfoInScheduleOPartIIIInd>
      <PrimaryExemptPurposeTxt>TO ENHANCE AND IMPROVE NEIGHBORHOOD CONDITIONS AND THE QUALITY OF LIFE FOR RESIDENTS, BUSINESSES, AND VISITORS IN THE AREA COMMONLY KNOWN AS "CHINATOWN" IN HONOLULU, HAWAII.</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>SPONSORED AN AUTUMN MOON LANTERN FESTIVAL HELD WITHIN THE CHINATOWN COMMUNITY. THE EVENT FEATURED LANTERN MAKING AND OTHER KEIKI ACTIVITIES AND DREW APPROXIMATELY 500 PARTICIPANTS. IN ADDITION, OVER 150 LANTERNS WERE HUNG ALONG THE STREETS OF CHINATOWN FOR LANTERN VIEWING.</DescriptionProgramSrvcAccomTxt>
        <ProgramServiceExpensesAmt>6901</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>SERVE AS ADVOCATE FOR CHINATOWN BUSINESSES, PROPERTY OWNERS, AND THE COMMUNITY TO RELOCATE LUNCH ASSISTANCE PROGRAM OUTSIDE OF CHINATOWN PROPER. TO SUPPLEMENT THIS EFFORT, CHINATOWN IMPROVEMENT DISTRICT HAS PREVIOUSLY CONTRIBUTED FUNDS TO HELP UNDERWRITE THE INSTITUTE OF HUMAN SERVICE'S FOOD SERVICE DELIVERY PROGRAM.</DescriptionProgramSrvcAccomTxt>
      </ProgramSrvcAccomplishmentGrp>
      <TotalProgramServiceExpensesAmt>6901</TotalProgramServiceExpensesAmt>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>E LEE STACK</PersonNm>
        <TitleTxt>PRESIDENT/SE</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>5.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>JOE G LEONI JR</PersonNm>
        <TitleTxt>VICE PRESIDE</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>5.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>WING TEK LUM</PersonNm>
        <TitleTxt>TREASURER &amp;</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>5.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>FRANCES BUTERA</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>000.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>ROBERT AU</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>000.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>MICHELLE BARTELL</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>000.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>EDMONT D'ASCOLI</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>000.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>ALLEN M STACK JR</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>000.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>CHRISTY VICARI-COITO</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>000.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>NOLAN ZANE</PersonNm>
        <TitleTxt>DIRECTOR</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>
      <StatesWhereCopyOfReturnIsFldCd>HI</StatesWhereCopyOfReturnIsFldCd>
      <BooksInCareOfDetail>
        <PersonNm>WING TEK LUM</PersonNm>
        <USAddress>
          <AddressLine1Txt>80 N KING STREET</AddressLine1Txt>
          <CityNm>HONOLULU</CityNm>
          <StateAbbreviationCd>HI</StateAbbreviationCd>
          <ZIPCd>96817</ZIPCd>
        </USAddress>
        <PhoneNum>8085315200</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">
      <PubliclySupportedOrg509a2Ind>X</PubliclySupportedOrg509a2Ind>
      <GiftsGrantsContrisRcvd509Grp>
        <CurrentTaxYearMinus4YearsAmt>18558</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>2708</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>2400</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>9235</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>10564</CurrentTaxYearAmt>
        <TotalAmt>43465</TotalAmt>
      </GiftsGrantsContrisRcvd509Grp>
      <GrossReceiptsAdmissionsGrp>
        <CurrentTaxYearMinus4YearsAmt>29131</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>36225</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>20180</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>413</CurrentTaxYearMinus1YearAmt>
        <TotalAmt>85949</TotalAmt>
      </GrossReceiptsAdmissionsGrp>
      <Total509Grp>
        <CurrentTaxYearMinus4YearsAmt>47689</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>38933</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>22580</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>9648</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>10564</CurrentTaxYearAmt>
        <TotalAmt>129414</TotalAmt>
      </Total509Grp>
      <PublicSupportTotal509Amt>129414</PublicSupportTotal509Amt>
      <TotalSupportCalendarYearGrp>
        <CurrentTaxYearMinus4YearsAmt>47689</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>38933</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>22580</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>9648</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>10564</CurrentTaxYearAmt>
        <TotalAmt>129414</TotalAmt>
      </TotalSupportCalendarYearGrp>
      <PublicSupportCY509Pct>1.00000</PublicSupportCY509Pct>
      <PublicSupportPY509Pct>1.00000</PublicSupportPY509Pct>
      <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 LIABILITY &amp; OFFICERS INSURANC 2,031 BANK SERVICE CHARGES 31 EVENT EXPENSES 6,901 TOTAL 8,963</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART II, LINE 24</FormAndLineReferenceDesc>
        <ExplanationTxt>EVENT PERMIT DEPOSIT 0 350 TOTAL 0 350</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART III</FormAndLineReferenceDesc>
        <ExplanationTxt>TO ENHANCE AND IMPROVE NEIGHBORHOOD CONDITIONS AND THE QUALITY OF LIFE FOR RESIDENTS, BUSINESSES, AND VISITORS IN THE AREA COMMONLY KNOWN AS "CHINATOWN" IN HONOLULU, HAWAII.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART III, LINE 28</FormAndLineReferenceDesc>
        <ExplanationTxt>SPONSORED AN AUTUMN MOON LANTERN FESTIVAL HELD WITHIN THE CHINATOWN COMMUNITY. THE EVENT FEATURED LANTERN MAKING AND OTHER KEIKI ACTIVITIES AND DREW APPROXIMATELY 500 PARTICIPANTS. IN ADDITION, OVER 150 LANTERNS WERE HUNG ALONG THE STREETS OF CHINATOWN FOR LANTERN VIEWING.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART III, LINE 29</FormAndLineReferenceDesc>
        <ExplanationTxt>SERVE AS ADVOCATE FOR CHINATOWN BUSINESSES, PROPERTY OWNERS, AND THE COMMUNITY TO RELOCATE LUNCH ASSISTANCE PROGRAM OUTSIDE OF CHINATOWN PROPER. TO SUPPLEMENT THIS EFFORT, CHINATOWN IMPROVEMENT DISTRICT HAS PREVIOUSLY CONTRIBUTED FUNDS TO HELP UNDERWRITE THE INSTITUTE OF HUMAN SERVICE'S FOOD SERVICE DELIVERY PROGRAM.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
    <TransferPrsnlBnftContractsDecl documentId="RetDoc3">
      <DeclarationDesc>THE ORGANIZATION DID NOT, DURING THE YEAR, RECEIVE ANY FUNDS, DIRECTLY, OR INDIRECTLY, TO PAY PREMIUMS ON A PERSONAL BENEFIT CONTRACT. THE ORGANIZATION, DID NOT, DURING THE YEAR, PAY ANY PREMIUMS, DIRECTLY, OR INDIRECTLY, ON A PERSONAL BENEFIT CONTRACT.</DeclarationDesc>
    </TransferPrsnlBnftContractsDecl>
  </ReturnData>
</Return>
