<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xsi:schemaLocation="http://www.irs.gov/efile" returnVersion="2022v5.0">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2024-02-20T13:31:31-06:00</ReturnTs>
    <TaxPeriodEndDt>2023-09-30</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>990169131</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>N&amp;K CPAS INC</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>999 BISHOP ST STE 2200</AddressLine1Txt>
        <CityNm>HONOLULU</CityNm>
        <StateAbbreviationCd>HI</StateAbbreviationCd>
        <ZIPCd>96813</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2022-10-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>832839358</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>PAYING IT FORWARD INC</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>PAYI</BusinessNameControlTxt>
      <PhoneNum>8083803212</PhoneNum>
      <USAddress>
        <AddressLine1Txt>2810 PAA STREET BLDG A</AddressLine1Txt>
        <CityNm>HONOLULU</CityNm>
        <StateAbbreviationCd>HI</StateAbbreviationCd>
        <ZIPCd>96819</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>GUY KAMITAKI</PersonNm>
      <PersonTitleTxt>PRESIDENT</PersonTitleTxt>
      <PhoneNum>8083803212</PhoneNum>
      <SignatureDt>2024-02-14</SignatureDt>
      <DiscussWithPaidPreparerInd>1</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <SigningOfficerGrp>
      <PersonFullName>
        <PersonFirstNm>GUY</PersonFirstNm>
        <PersonLastNm>KAMITAKI</PersonLastNm>
      </PersonFullName>
      <SSN>999009999</SSN>
    </SigningOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>0</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>YING YAN CHEN</PreparerPersonNm>
      <PTIN>P01329305</PTIN>
      <PhoneNum>8085242255</PhoneNum>
    </PreparerPersonGrp>
    <AdditionalFilerInformation>
      <TrustedCustomerGrp>
        <TrustedCustomerCd>2</TrustedCustomerCd>
        <AuthenticationAssuranceLevelCd>AAL1</AuthenticationAssuranceLevelCd>
        <IdentityAssuranceLevelCd>IAL1</IdentityAssuranceLevelCd>
      </TrustedCustomerGrp>
    </AdditionalFilerInformation>
    <TaxYr>2022</TaxYr>
    <BuildTS>2023-04-26 12:10:37Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="5">
    <IRS990EZ documentId="RetDoc1234200001" referenceDocumentId="RetDoc1051800001 RetDoc2278000001">
      <InitialReturnInd>X</InitialReturnInd>
      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <ScheduleBNotRequiredInd>X</ScheduleBNotRequiredInd>
      <WebsiteAddressTxt>N/A</WebsiteAddressTxt>
      <Organization501c3Ind referenceDocumentId="RetDoc1039100001">X</Organization501c3Ind>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <GrossReceiptsAmt>97520</GrossReceiptsAmt>
      <InfoInScheduleOPartIInd>X</InfoInScheduleOPartIInd>
      <ContributionsGiftsGrantsEtcAmt>73839</ContributionsGiftsGrantsEtcAmt>
      <FundraisingGrossIncomeAmt referenceDocumentId="RetDoc1041300001" fndrsngEventContriPrevRptAmt="73839">23681</FundraisingGrossIncomeAmt>
      <SpecialEventsDirectExpensesAmt>23681</SpecialEventsDirectExpensesAmt>
      <SpecialEventsNetIncomeLossAmt>0</SpecialEventsNetIncomeLossAmt>
      <TotalRevenueAmt>73839</TotalRevenueAmt>
      <GrantsAndSimilarAmountsPaidAmt>49300</GrantsAndSimilarAmountsPaidAmt>
      <FeesAndOtherPymtToIndCntrctAmt>523</FeesAndOtherPymtToIndCntrctAmt>
      <OtherExpensesTotalAmt>15550</OtherExpensesTotalAmt>
      <TotalExpensesAmt>65373</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>8466</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>4906</NetAssetsOrFundBalancesBOYAmt>
      <OtherChangesInNetAssetsAmt>0</OtherChangesInNetAssetsAmt>
      <NetAssetsOrFundBalancesEOYAmt>13372</NetAssetsOrFundBalancesEOYAmt>
      <CashSavingsAndInvestmentsGrp>
        <BOYAmt>4906</BOYAmt>
        <EOYAmt>13372</EOYAmt>
      </CashSavingsAndInvestmentsGrp>
      <Form990TotalAssetsGrp>
        <BOYAmt>4906</BOYAmt>
        <EOYAmt>13372</EOYAmt>
      </Form990TotalAssetsGrp>
      <SumOfTotalLiabilitiesGrp>
        <BOYAmt>0</BOYAmt>
        <EOYAmt>0</EOYAmt>
      </SumOfTotalLiabilitiesGrp>
      <NetAssetsOrFundBalancesGrp>
        <BOYAmt>4906</BOYAmt>
        <EOYAmt>13372</EOYAmt>
      </NetAssetsOrFundBalancesGrp>
      <InfoInScheduleOPartIIIInd>X</InfoInScheduleOPartIIIInd>
      <PrimaryExemptPurposeTxt>SUPPORT CHARITABLE 501(C)(3) ORGANIZATIONS INVOLVED WITH MEDICAL AND HEALTH CARE, YOUTH ACTIVITIES, EDUCATIONAL INSTITUTIONS AND ANY OTHER WORTHY ORGANIZATIONS AND CHARITIES.</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>THE ORGANIZATION HOLDS ITS MAIN EVENT ANNUALLY, WHICH IS A CHARITY GOLF TOURNAMENT. THE TOURNAMENT DONATES ITS NET PROCEEDS TO KAPIOLANI CMN HOSPITAL.</DescriptionProgramSrvcAccomTxt>
        <GrantsAndAllocationsAmt>49300</GrantsAndAllocationsAmt>
        <ProgramServiceExpensesAmt>65373</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <TotalProgramServiceExpensesAmt>65373</TotalProgramServiceExpensesAmt>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>GUY KAMITAKI</PersonNm>
        <TitleTxt>PRESIDENT</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>0.10</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>MILTON FUJII</PersonNm>
        <TitleTxt>VICE PRESIDENT</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>0.10</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>LYNN USHIJIMA</PersonNm>
        <TitleTxt>SECRETARY</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>0.10</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>CORY CHAGAMI</PersonNm>
        <TitleTxt>TREASURER</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>0.10</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <InfoInScheduleOPartVInd>X</InfoInScheduleOPartVInd>
      <ActivitiesNotPreviouslyRptInd>0</ActivitiesNotPreviouslyRptInd>
      <ChgMadeToOrgnzngDocNotRptInd>0</ChgMadeToOrgnzngDocNotRptInd>
      <OrganizationHadUBIInd>0</OrganizationHadUBIInd>
      <SubjectToProxyTaxInd>0</SubjectToProxyTaxInd>
      <OrganizationDissolvedEtcInd>0</OrganizationDissolvedEtcInd>
      <DirectIndirectPltclExpendAmt>0</DirectIndirectPltclExpendAmt>
      <MadeLoansToFromOfficersInd>0</MadeLoansToFromOfficersInd>
      <TaxImposedUnderIRC4911Amt>0</TaxImposedUnderIRC4911Amt>
      <TaxImposedUnderIRC4912Amt>0</TaxImposedUnderIRC4912Amt>
      <TaxImposedUnderIRC4955Amt>0</TaxImposedUnderIRC4955Amt>
      <EngagedInExcessBenefitTransInd>0</EngagedInExcessBenefitTransInd>
      <TaxImposedOnOrganizationMgrAmt>0</TaxImposedOnOrganizationMgrAmt>
      <TaxReimbursedByOrganizationAmt>0</TaxReimbursedByOrganizationAmt>
      <ProhibitedTaxShelterTransInd>0</ProhibitedTaxShelterTransInd>
      <BooksInCareOfDetail>
        <BusinessName>
          <BusinessNameLine1Txt>LAWRENCE WANG</BusinessNameLine1Txt>
        </BusinessName>
        <USAddress>
          <AddressLine1Txt>2810 PAA STREET BLDG A</AddressLine1Txt>
          <CityNm>HONOLULU</CityNm>
          <StateAbbreviationCd>HI</StateAbbreviationCd>
          <ZIPCd>96819</ZIPCd>
        </USAddress>
        <PhoneNum>8083803212</PhoneNum>
      </BooksInCareOfDetail>
      <ForeignFinancialAccountInd>0</ForeignFinancialAccountInd>
      <ForeignOfficeInd>0</ForeignOfficeInd>
      <DonorAdvisedFndsInd>0</DonorAdvisedFndsInd>
      <OperateHospitalInd>0</OperateHospitalInd>
      <TanningServicesProvidedInd>0</TanningServicesProvidedInd>
      <RelatedOrganizationCtrlEntInd>0</RelatedOrganizationCtrlEntInd>
      <PoliticalCampaignActyInd>0</PoliticalCampaignActyInd>
      <LobbyingActivitiesInd>0</LobbyingActivitiesInd>
      <SchoolOperatingInd>0</SchoolOperatingInd>
      <TrnsfrExmptNonChrtblRltdOrgInd>0</TrnsfrExmptNonChrtblRltdOrgInd>
      <PartVIOfCompOfHghstPdEmplTxt>NONE</PartVIOfCompOfHghstPdEmplTxt>
      <PartVIHghstPdCntrctProfSrvcTxt>NONE</PartVIHghstPdCntrctProfSrvcTxt>
      <FiledScheduleAInd>1</FiledScheduleAInd>
    </IRS990EZ>
    <IRS990ScheduleA documentId="RetDoc1039100001">
      <PublicOrganization170Ind>X</PublicOrganization170Ind>
      <GiftsGrantsContriRcvd170Grp>
        <CurrentTaxYearMinus4YearsAmt>36434</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>0</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>29344</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>60173</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>73839</CurrentTaxYearAmt>
        <TotalAmt>199790</TotalAmt>
      </GiftsGrantsContriRcvd170Grp>
      <TotalCalendarYear170Grp>
        <CurrentTaxYearMinus4YearsAmt>36434</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>29344</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>60173</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>73839</CurrentTaxYearAmt>
        <TotalAmt>199790</TotalAmt>
      </TotalCalendarYear170Grp>
      <PublicSupportTotal170Amt>199790</PublicSupportTotal170Amt>
      <OtherIncome170Grp>
        <CurrentTaxYearMinus4YearsAmt>11505</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>9266</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>19002</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>23681</CurrentTaxYearAmt>
        <TotalAmt>63454</TotalAmt>
      </OtherIncome170Grp>
      <TotalSupportAmt>263244</TotalSupportAmt>
      <First5Years170Ind>X</First5Years170Ind>
    </IRS990ScheduleA>
    <IRS990ScheduleG documentId="RetDoc1041300001">
      <FundraisingEventInformationGrp>
        <Event1Nm>ANNUAL GOLF TOURNAMENT</Event1Nm>
        <GrossReceiptsEvent1Amt>97520</GrossReceiptsEvent1Amt>
        <CharitableContriEvent1Amt>73839</CharitableContriEvent1Amt>
        <GrossRevenueEvent1Amt>23681</GrossRevenueEvent1Amt>
        <NonCashPrizesEvent1Amt>4320</NonCashPrizesEvent1Amt>
        <RentFacilityCostsEvent1Amt>9909</RentFacilityCostsEvent1Amt>
        <FoodAndBeverageEvent1Amt>9452</FoodAndBeverageEvent1Amt>
        <GrossReceiptsTotalAmt>97520</GrossReceiptsTotalAmt>
        <CharitableContributionsTotAmt>73839</CharitableContributionsTotAmt>
        <GrossRevenueTotalEventsAmt>23681</GrossRevenueTotalEventsAmt>
        <NonCashPrizesTotalEventsAmt>4320</NonCashPrizesTotalEventsAmt>
        <RentFcltyCostsTotalEventsAmt>9909</RentFcltyCostsTotalEventsAmt>
        <FoodAndBeverageTotalEventsAmt>9452</FoodAndBeverageTotalEventsAmt>
        <DirectExpenseSummaryEventsAmt>23681</DirectExpenseSummaryEventsAmt>
        <NetIncomeSummaryAmt>0</NetIncomeSummaryAmt>
      </FundraisingEventInformationGrp>
    </IRS990ScheduleG>
    <IRS990ScheduleO documentId="RetDoc1051800001">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 10 - GRANTS AND SIMILAR AMOUNTS PAID</FormAndLineReferenceDesc>
        <ExplanationTxt>ACTIVITY CLASSIFICATION: GRANT. GRANTEE NAME: KAPIOLANI MEDICAL CENTER FOR WOMEN AND CHILDREN. GRANTEE ADDRESS: 1319 PUNAHOU STREET HONOLULU, HI 96826. AMOUNT GIVEN: 49,300.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 16 - OTHER EXPENSES</FormAndLineReferenceDesc>
        <ExplanationTxt>DESCRIPTION: TAXES &amp; LICENSES. AMOUNT: 3,387. DESCRIPTION: SUPPLIES &amp; OTHER. AMOUNT: 11,536. DESCRIPTION: BANK FEES. AMOUNT: 627. TOTAL TO FORM 990-EZ, LINE 16: 15,550.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
    <TransferPrsnlBnftContractsDecl documentId="RetDoc2278000001">
      <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>
