﻿<?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>2024-05-03T18:22:50-04:00</ReturnTs>
    <TaxPeriodEndDt>2023-12-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>455477267</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>RICKY TAKEMOTO CPA LLC</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>745 FORT STREET MALL STE 2124</AddressLine1Txt>
        <CityNm>HONOLULU</CityNm>
        <StateAbbreviationCd>HI</StateAbbreviationCd>
        <ZIPCd>96813</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2023-01-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>870994075</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>ALOHA TREE ALLIANCE</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>ALOH</BusinessNameControlTxt>
      <PhoneNum>8082715023</PhoneNum>
      <USAddress>
        <AddressLine1Txt>7192 KALANIANAOLE HWY</AddressLine1Txt>
        <CityNm>HONOLULU</CityNm>
        <StateAbbreviationCd>HI</StateAbbreviationCd>
        <ZIPCd>96825</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>LAURIE CHANG</PersonNm>
      <PersonTitleTxt>EXECUTIVE DIRECTOR</PersonTitleTxt>
      <PhoneNum>8082715023</PhoneNum>
      <SignatureDt>2024-02-20</SignatureDt>
      <DiscussWithPaidPreparerInd>true</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <SigningOfficerGrp>
      <PersonFullName>
        <PersonFirstNm>LAURIE</PersonFirstNm>
        <PersonLastNm>CHANG</PersonLastNm>
      </PersonFullName>
    </SigningOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>false</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>RICKY M TAKEMOTO</PreparerPersonNm>
      <PTIN>P01079009</PTIN>
      <PhoneNum>8083805588</PhoneNum>
      <PreparationDt>2024-05-03</PreparationDt>
      <SelfEmployedInd>X</SelfEmployedInd>
    </PreparerPersonGrp>
    <TaxYr>2023</TaxYr>
    <BuildTS>2023-04-26 12:10:37Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="4">
    <IRS990EZ documentId="RetDoc2" referenceDocumentId="RetDoc3">
      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <WebsiteAddressTxt>ALOHATREEALLIANCE.ORG</WebsiteAddressTxt>
      <Organization501c3Ind referenceDocumentId="RetDoc4">X</Organization501c3Ind>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <GrossReceiptsAmt>152889</GrossReceiptsAmt>
      <InfoInScheduleOPartIInd>X</InfoInScheduleOPartIInd>
      <ContributionsGiftsGrantsEtcAmt>150279</ContributionsGiftsGrantsEtcAmt>
      <InvestmentIncomeAmt>36</InvestmentIncomeAmt>
      <FundraisingGrossIncomeAmt>2574</FundraisingGrossIncomeAmt>
      <SpecialEventsDirectExpensesAmt>2442</SpecialEventsDirectExpensesAmt>
      <SpecialEventsNetIncomeLossAmt>132</SpecialEventsNetIncomeLossAmt>
      <TotalRevenueAmt>150447</TotalRevenueAmt>
      <SalariesOtherCompEmplBnftAmt>66059</SalariesOtherCompEmplBnftAmt>
      <FeesAndOtherPymtToIndCntrctAmt>14704</FeesAndOtherPymtToIndCntrctAmt>
      <OccupancyRentUtltsAndMaintAmt>133</OccupancyRentUtltsAndMaintAmt>
      <PrintingPublicationsPostageAmt>837</PrintingPublicationsPostageAmt>
      <OtherExpensesTotalAmt>46725</OtherExpensesTotalAmt>
      <TotalExpensesAmt>128458</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>21989</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>151257</NetAssetsOrFundBalancesBOYAmt>
      <NetAssetsOrFundBalancesEOYAmt>173246</NetAssetsOrFundBalancesEOYAmt>
      <InfoInScheduleOPartIIInd>X</InfoInScheduleOPartIIInd>
      <CashSavingsAndInvestmentsGrp>
        <BOYAmt>153744</BOYAmt>
        <EOYAmt>173246</EOYAmt>
      </CashSavingsAndInvestmentsGrp>
      <Form990TotalAssetsGrp>
        <BOYAmt>153744</BOYAmt>
        <EOYAmt>173246</EOYAmt>
      </Form990TotalAssetsGrp>
      <SumOfTotalLiabilitiesGrp>
        <BOYAmt>2487</BOYAmt>
      </SumOfTotalLiabilitiesGrp>
      <NetAssetsOrFundBalancesGrp>
        <BOYAmt>151257</BOYAmt>
        <EOYAmt>173246</EOYAmt>
      </NetAssetsOrFundBalancesGrp>
      <InfoInScheduleOPartIIIInd>X</InfoInScheduleOPartIIIInd>
      <PrimaryExemptPurposeTxt>ALOHA TREE ALLIANCE IS A ORGANIZATION COMMITTED TO PROTECTING AND PRESERVING HAWAII'S WATERSHEDS, AND MITIGATE CLIMATE CHANGE. WE ACCOMPLISH THIS BY HOSTING MONTHLY RESTORATION WORKDAYS ON THE KULI`OU`OU RIDGE TRAIL TO CLEAR SITES FOR RESTORATION, REMOVE INVASIVE SPECIES, PLANT TREES, AND REMEDIATE TRAIL SHORTCUTS THAT CAUSE EROSION, WHICH NEGATIVELY IMPACTS THE KULI`OU`OU FOREST AND MAUNALUA BAY.</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>KULIOUOU RIDGE TRIAL RESTORATION, OAHU HAWAII</DescriptionProgramSrvcAccomTxt>
        <ProgramServiceExpensesAmt>47263</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>INTERNSHIP PROGRAM: TRAINING IN NON-PROFIT ADMINISTRATION AND FOREST RESOURCE MANAGEMENT.</DescriptionProgramSrvcAccomTxt>
        <ProgramServiceExpensesAmt>418</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>KULIOUOU RIDGE TRIAL RESTORATION, OAHU HAWAII</DescriptionProgramSrvcAccomTxt>
        <ProgramServiceExpensesAmt>3051</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <TotalProgramServiceExpensesAmt>50732</TotalProgramServiceExpensesAmt>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>LAURIE CHANG</PersonNm>
        <TitleTxt>EXECUTIVE DI</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>4.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>11300</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>ARLYNNA LIVINGSTON</PersonNm>
        <TitleTxt>FOUNDER</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>4.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>CAILYN SCHMIDT</PersonNm>
        <TitleTxt>PROJECT MANA</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>4.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>DOUG NIXON</PersonNm>
        <TitleTxt>BOARD MEMBER</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>3.00</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>
        <PersonNm>RICKY TAKEMOTO CPA LLC</PersonNm>
        <USAddress>
          <AddressLine1Txt>745 FORT ST 2124</AddressLine1Txt>
          <CityNm>HONOLULU</CityNm>
          <StateAbbreviationCd>HI</StateAbbreviationCd>
          <ZIPCd>968133821</ZIPCd>
        </USAddress>
        <PhoneNum>8083805588</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>
        <CurrentTaxYearMinus2YearsAmt>107283</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>160377</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>150279</CurrentTaxYearAmt>
        <TotalAmt>417939</TotalAmt>
      </GiftsGrantsContrisRcvd509Grp>
      <GrossReceiptsAdmissionsGrp>
        <CurrentTaxYearAmt>2610</CurrentTaxYearAmt>
        <TotalAmt>2610</TotalAmt>
      </GrossReceiptsAdmissionsGrp>
      <Total509Grp>
        <CurrentTaxYearMinus2YearsAmt>107283</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>160377</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>152889</CurrentTaxYearAmt>
        <TotalAmt>420549</TotalAmt>
      </Total509Grp>
      <PublicSupportTotal509Amt>420549</PublicSupportTotal509Amt>
      <GrossInvestmentIncome509Grp>
        <CurrentTaxYearMinus2YearsAmt>34</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>20</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>36</CurrentTaxYearAmt>
        <TotalAmt>90</TotalAmt>
      </GrossInvestmentIncome509Grp>
      <InvestmentIncomeAndUBTIGrp>
        <CurrentTaxYearMinus2YearsAmt>34</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>20</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>36</CurrentTaxYearAmt>
        <TotalAmt>90</TotalAmt>
      </InvestmentIncomeAndUBTIGrp>
      <TotalSupportCalendarYearGrp>
        <CurrentTaxYearMinus2YearsAmt>107317</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>160397</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>152925</CurrentTaxYearAmt>
        <TotalAmt>420639</TotalAmt>
      </TotalSupportCalendarYearGrp>
      <PublicSupportCY509Pct>0.99980</PublicSupportCY509Pct>
      <PublicSupportPY509Pct>0.99980</PublicSupportPY509Pct>
      <InvestmentIncomeCYPct>0.00000</InvestmentIncomeCYPct>
      <InvestmentIncomePYPct>0.00000</InvestmentIncomePYPct>
      <ThirtyThrPctSuprtTestsCY509Ind>X</ThirtyThrPctSuprtTestsCY509Ind>
    </IRS990ScheduleA>
    <IRS990ScheduleB documentId="RetDoc1">
      <ContributorInformationGrp>
        <ContributorNum>RESTRICTED</ContributorNum>
        <ContributorBusinessName>
          <BusinessNameLine1>RESTRICTED</BusinessNameLine1>
        </ContributorBusinessName>
        <ContributorUSAddress>
          <AddressLine1>RESTRICTED</AddressLine1>
          <AddressLine2>RESTRICTED</AddressLine2>
          <City>RESTRICTED</City>
          <State>RESTRICTED</State>
          <ZIPCode>RESTRICTED</ZIPCode>
        </ContributorUSAddress>
        <TotalContributionsAmt>RESTRICTED</TotalContributionsAmt>
      </ContributorInformationGrp>
    </IRS990ScheduleB>
    <IRS990ScheduleO documentId="RetDoc3">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 16</FormAndLineReferenceDesc>
        <ExplanationTxt>EXPENSES SUPPLIES 3,076 SUPPLIES 66 SUPPLIES 638 ADVERTISING &amp; MARKETING 2,761 AWARDS 250 EVENT EXPENSE 1,786 EVENT EXPENSE 128 EVENT EXPENSE 320 FOOD &amp; REFRESHMENTS 184 FOOD &amp; REFRESHMENTS 214 OFFICE EXPENSES 72 OFFICE EXPENSES 47 OFFICE EXPENSES 860 INSURANCE 3,051 MEALS 200 BANK CHARGES 4 DUES &amp; SUBSCRIPTIONS 1,348 TRAIL REMEDIATION 13,810 TRAIL REMEDIATION 41 PARKING 15 PAYROLL FEES 2,634 COMPUTER 5,791 TAXES &amp; LICENSE 9,302 TRAVEL 127 TOTAL 46,725</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART II, LINE 26</FormAndLineReferenceDesc>
        <ExplanationTxt>ACCOUNTS PAYABLE AND ACCRUED EXPENSES 2,487 0</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART III</FormAndLineReferenceDesc>
        <ExplanationTxt>ALOHA TREE ALLIANCE IS A ORGANIZATION COMMITTED TO PROTECTING AND PRESERVING HAWAII'S WATERSHEDS, AND MITIGATE CLIMATE CHANGE. WE ACCOMPLISH THIS BY HOSTING MONTHLY RESTORATION WORKDAYS ON THE KULI`OU`OU RIDGE TRAIL TO CLEAR SITES FOR RESTORATION, REMOVE INVASIVE SPECIES, PLANT TREES, AND REMEDIATE TRAIL SHORTCUTS THAT CAUSE EROSION, WHICH NEGATIVELY IMPACTS THE KULI`OU`OU FOREST AND MAUNALUA BAY.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART III, LINE 31</FormAndLineReferenceDesc>
        <ExplanationTxt>KULIOUOU RIDGE TRIAL RESTORATION, OAHU HAWAII</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>