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    <ReturnTs>2025-03-14T23:05:47Z</ReturnTs>
    <TaxPeriodEndDt>2023-12-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>431871840</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>HRB TAX GROUP INC</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>1301 MAIN ST STE 103D</AddressLine1Txt>
        <CityNm>KANSAS CITY</CityNm>
        <StateAbbreviationCd>MO</StateAbbreviationCd>
        <ZIPCd>64105</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2023-01-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>300190445</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>KAU ROPING AND RIDING ASSOCIATION INC</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>KAUR</BusinessNameControlTxt>
      <PhoneNum>8089298079</PhoneNum>
      <USAddress>
        <AddressLine1Txt>PO BOX 423</AddressLine1Txt>
        <CityNm>NAALEHU</CityNm>
        <StateAbbreviationCd>HI</StateAbbreviationCd>
        <ZIPCd>96772</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>TAMMY KAAPANA</PersonNm>
      <PersonTitleTxt>TREASURER</PersonTitleTxt>
      <PhoneNum>8089298079</PhoneNum>
      <SignatureDt>2024-03-12</SignatureDt>
      <DiscussWithPaidPreparerInd>false</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>true</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>Maureen Soares</PreparerPersonNm>
      <PTIN>P00233325</PTIN>
      <PhoneNum>8004725625</PhoneNum>
      <PreparationDt>2025-03-14</PreparationDt>
    </PreparerPersonGrp>
    <TaxYr>2023</TaxYr>
    <BuildTS>2025-03-06 01:10:19Z</BuildTS>
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      <TypeOfOrganizationAssocInd>X</TypeOfOrganizationAssocInd>
      <GrossReceiptsAmt>90044</GrossReceiptsAmt>
      <ContributionsGiftsGrantsEtcAmt>7450</ContributionsGiftsGrantsEtcAmt>
      <MembershipDuesAmt>196</MembershipDuesAmt>
      <FundraisingGrossIncomeAmt>82398</FundraisingGrossIncomeAmt>
      <SpecialEventsDirectExpensesAmt>55838</SpecialEventsDirectExpensesAmt>
      <SpecialEventsNetIncomeLossAmt>26560</SpecialEventsNetIncomeLossAmt>
      <TotalRevenueAmt>34206</TotalRevenueAmt>
      <FeesAndOtherPymtToIndCntrctAmt>944</FeesAndOtherPymtToIndCntrctAmt>
      <OccupancyRentUtltsAndMaintAmt>1516</OccupancyRentUtltsAndMaintAmt>
      <PrintingPublicationsPostageAmt>1048</PrintingPublicationsPostageAmt>
      <OtherExpensesTotalAmt>29414</OtherExpensesTotalAmt>
      <TotalExpensesAmt>32922</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>1284</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>176698</NetAssetsOrFundBalancesBOYAmt>
      <NetAssetsOrFundBalancesEOYAmt>177982</NetAssetsOrFundBalancesEOYAmt>
      <CashSavingsAndInvestmentsGrp>
        <BOYAmt>27525</BOYAmt>
        <EOYAmt>10539</EOYAmt>
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      <LandAndBuildingsGrp>
        <BOYAmt>171951</BOYAmt>
        <EOYAmt>145990</EOYAmt>
      </LandAndBuildingsGrp>
      <OtherAssetsTotalDetail>
        <BOYAmt>2272</BOYAmt>
        <EOYAmt>2272</EOYAmt>
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      <Form990TotalAssetsGrp>
        <BOYAmt>201748</BOYAmt>
        <EOYAmt>158801</EOYAmt>
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      <SumOfTotalLiabilitiesGrp>
        <BOYAmt>25050</BOYAmt>
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      <NetAssetsOrFundBalancesGrp>
        <BOYAmt>176698</BOYAmt>
        <EOYAmt>158801</EOYAmt>
      </NetAssetsOrFundBalancesGrp>
      <PrimaryExemptPurposeTxt>KAU HORSE RIDING AND ROPING CLUB</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>RODEO EVENTS ARE USUALLY HELD TWICE A YEAR, GENERALLY DURING APRIL AND JULY--SUBJECT TO CHANGE. PARTICIPANTS COMPETE IN VARIOUS RODEO EVENTS DISPLAYING THEIR RIDING &amp; ROPING TALENTS. WINNERS OF ALL AGES ARE AWARDED CASH PRIZES FOR THEIR ACCOMPLISHMENTS FOR EACH EVENT ENTERED. IN 2023, THERE WERE PRESALE TICKETS AND OVER 300 ATTENDEES AND PARTICIPANTS WHO BENEFITED FROM THE 2022 ANNUAL KA'U RODEO. ALSO BENEFITING ARE OUR LOCAL BUSINESSES--STORES, GAS STATIONS, HOUSING ESTABLISHMENTS--WHO EXPERIENCED A BOOST IN THEIR REVENUES AND OUR MEMBERS OF THE COMMUNITY WHO HAVE THE OPPORTUNITY TO ENTER AS A PARTICIPANT OR ATTENDEE. FUNDRAISERS AT EACH RODEO EVENT INCLUDE CONCESSION BOOTH, TSHIRT SALES, AND TICKET SALES. ALL OTHER REGULAR ACTIVITIES AND EVENTS WERE CANCELED DUE TO THE COVID. KAU ROPING AND RIDING DID PARTICIPATE IN X MAS PARADE AND DISTRIBUTED GOODIE BAGS TO THE CHILDREN IN THE COMMUNITY. A DONATION OF $500.00 WAS MADE TO THE DEPARTMENT OF EDUCATION, FOR KAU HIGH &amp; PAHALA ELEMENTARY SCHOOL FUTURE FARMERS ASSOCIATION. THESE FUNDS WILL BE USED TO HELP WITH TRAVEL EXPENSES TO ATTEND THE FFA STATE CONVENTION.</DescriptionProgramSrvcAccomTxt>
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      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>RALPH J KAAPANA JR</PersonNm>
        <TitleTxt>PRESIDENT</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>0.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>BARNEY MAICKI</PersonNm>
        <TitleTxt>VICE PRESIDENT</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>0.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>GENNIFER SHIBUYA</PersonNm>
        <TitleTxt>SECRETARY</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>0.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>TAMMY J KAAPANA</PersonNm>
        <TitleTxt>TREASURER</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>0.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>MARLESE MALICKI</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>0.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>AL CABRAL</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>0.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>JUSTIN AMARAL</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>0.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>DERRICK MEDERIOS GARO</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>0.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
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      <ChgMadeToOrgnzngDocNotRptInd>false</ChgMadeToOrgnzngDocNotRptInd>
      <OrganizationHadUBIInd>false</OrganizationHadUBIInd>
      <SubjectToProxyTaxInd>false</SubjectToProxyTaxInd>
      <OrganizationDissolvedEtcInd>false</OrganizationDissolvedEtcInd>
      <MadeLoansToFromOfficersInd>false</MadeLoansToFromOfficersInd>
      <EngagedInExcessBenefitTransInd>false</EngagedInExcessBenefitTransInd>
      <ProhibitedTaxShelterTransInd>false</ProhibitedTaxShelterTransInd>
      <StatesWhereCopyOfReturnIsFldCd>HI</StatesWhereCopyOfReturnIsFldCd>
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        <BusinessName>
          <BusinessNameLine1Txt>KAU ROPING RIDING ASSOCIATION INC</BusinessNameLine1Txt>
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          <AddressLine1Txt>PO BOX 423</AddressLine1Txt>
          <CityNm>Naalehu</CityNm>
          <StateAbbreviationCd>HI</StateAbbreviationCd>
          <ZIPCd>96772</ZIPCd>
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        <PhoneNum>8089298079</PhoneNum>
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      <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>
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        <CurrentTaxYearMinus3YearsAmt>1600</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>4668</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>18850</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>7450</CurrentTaxYearAmt>
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        <CurrentTaxYearMinus1YearAmt>60676</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>82398</CurrentTaxYearAmt>
        <TotalAmt>165495</TotalAmt>
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        <CurrentTaxYearMinus3YearsAmt>1600</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>4668</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>79526</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>89848</CurrentTaxYearAmt>
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        <CurrentTaxYearMinus2YearsAmt>1</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>1</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>1</CurrentTaxYearAmt>
        <TotalAmt>3</TotalAmt>
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      <InvestmentIncomeAndUBTIGrp>
        <CurrentTaxYearMinus2YearsAmt>1</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>1</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>1</CurrentTaxYearAmt>
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      <TotalSupportCalendarYearGrp>
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        <CurrentTaxYearMinus3YearsAmt>1600</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>4669</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>79527</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>89849</CurrentTaxYearAmt>
        <TotalAmt>238305</TotalAmt>
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      <PublicSupportCY509Pct>1.00000</PublicSupportCY509Pct>
      <InvestmentIncomeCYPct>0.00000</InvestmentIncomeCYPct>
      <ThirtyThrPctSuprtTestsCY509Ind>X</ThirtyThrPctSuprtTestsCY509Ind>
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    <IRS990ScheduleO documentId="2">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990EZ PG 1 PART 1 LINE 16- OTHER EXPENSES</FormAndLineReferenceDesc>
        <ExplanationTxt>PROPERTY TAX $600. LAND PAYMENT $25,961. ARENA MAINTENANCE $1961. X MAS PARADE,PARTY AND GOODIE BAGS $93. NON PROFIT $6. FEED $793.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990EZ PG 2 LINE 24- OTHER ASSETS</FormAndLineReferenceDesc>
        <ExplanationTxt>TRACTOR MOWER $2,000 LAWN MOWER $272.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990EZ PG 2 LINE 26- TOTAL LIABILITIES-</FormAndLineReferenceDesc>
        <ExplanationTxt>LAND MORTGAGE PAID OFF REMAINING BALANCE $0.</ExplanationTxt>
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