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    <ReturnTs>2025-10-22T15:32:28-04:00</ReturnTs>
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        <BusinessNameLine1Txt>STEVEN C CHING CPA</BusinessNameLine1Txt>
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      <PreparerUSAddress>
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        <CityNm>KAPAA</CityNm>
        <StateAbbreviationCd>HI</StateAbbreviationCd>
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      </BusinessName>
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      <PhoneNum>8082469419</PhoneNum>
      <USAddress>
        <AddressLine1Txt>3135 AKAHI ST</AddressLine1Txt>
        <CityNm>LIHUE</CityNm>
        <StateAbbreviationCd>HI</StateAbbreviationCd>
        <ZIPCd>96766</ZIPCd>
      </USAddress>
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      <PersonNm>LESLIE MILNES</PersonNm>
      <PersonTitleTxt>PRESIDENT</PersonTitleTxt>
      <PhoneNum>8086390152</PhoneNum>
      <SignatureDt>2025-10-22</SignatureDt>
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      <PreparerPersonNm>STEVEN CHING</PreparerPersonNm>
      <PTIN>P01427829</PTIN>
      <PhoneNum>8088227731</PhoneNum>
      <PreparationDt>2025-10-22</PreparationDt>
      <SelfEmployedInd>X</SelfEmployedInd>
    </PreparerPersonGrp>
    <TaxYr>2024</TaxYr>
    <BuildTS>2025-03-06 01:10:19Z</BuildTS>
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      <FeesAndOtherPymtToIndCntrctAmt>15467</FeesAndOtherPymtToIndCntrctAmt>
      <OtherExpensesTotalAmt>1834</OtherExpensesTotalAmt>
      <TotalExpensesAmt>17301</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>1139</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>49990</NetAssetsOrFundBalancesBOYAmt>
      <NetAssetsOrFundBalancesEOYAmt>51129</NetAssetsOrFundBalancesEOYAmt>
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        <BOYAmt>49990</BOYAmt>
        <EOYAmt>51129</EOYAmt>
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      <PrimaryExemptPurposeTxt>THE KALEPA KOALITION CONSISTS OF 14 PARCEL HOLDERS ON THE AREA OF STATE AGRICULTURAL LAND KNOWN AS KALEPA AND LOCATED BEHIND THE KALEPA RIDGE BETWEEN KAPAA AND LIHUE. THE ACTIVITY OF THE KALEPA KOALITION IS TO MAINTAIN THE COMMON ELEMENT ROAD AND SECURITY GATES SERVING THE 6500 ACRE AREA OF THE STATE AGRICULTURAL LANDS. THESE INCLUDE TMKS (4)4-2-1:3, (4)3-9-1:2 AND (4)3-9-2:1, 9 AND 20, ALL AS DESCRIBED IN THE EXECUTIVE ORDERS TRANSFERRING THE LAND TO THE CONTROL OF THE STATE AGRIBUSINESS DEVELOPMENT CORPORATION. SPECIFICALLY, THE KOALITION IS TASKED BY THE ADC WITH THE RESPONSIBILITIES OUTLINED IN THE THE KALEPA KOALITION MEMORANDUM OF UNDERSTANDING. THESE ACTIVITIES INCLUDE ROAD REPAIR, REGRADING, SHOULDER CLEARING, MOWING AND HERBICIDE APPLICATION AS WELL AS THE REPAIR AND MAINTENANCE OF THE 3 SECURITY GATES AND THEIR LOCK AND KEY SYSTEM. THE KOALITION HAS ALREADY COMPLETED MAJOR UPGRADES TO THE ROAD SYSTEM AND INSTALLED THE SECURITY GATES AND DO NOT COMTEMPLATE ANY ACTIVITIES OTHER</PrimaryExemptPurposeTxt>
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        <DescriptionProgramSrvcAccomTxt>REPAIR AND MAINTENANCE OF COMMON INFRASTRUCTURE RESOURCES.</DescriptionProgramSrvcAccomTxt>
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        <PersonNm>LESLIE MILNES</PersonNm>
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      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>WILLIAM SANCHEZ</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
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        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>GINGER BRAY</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
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        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>ARNOLD BUNAO</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>0.12</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>ELESTHER CALIPJO</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>0.12</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>MERVIN RAPOZO</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
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        <CompensationAmt>0</CompensationAmt>
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      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>DEREK RAPOZO</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
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        <CompensationAmt>0</CompensationAmt>
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      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>ANTONE REIS</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>0.12</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>ARCHARYA ARUMUGANATASWAMI</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>0.92</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>TIANSHENG LIN</PersonNm>
        <TitleTxt>TREASURER</TitleTxt>
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        <CompensationAmt>0</CompensationAmt>
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      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>JUDY LIU</PersonNm>
        <TitleTxt>VICE PRESIDE</TitleTxt>
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        <CompensationAmt>0</CompensationAmt>
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      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>GODWIN ESAKI</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>0.12</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>TAIWAN GU</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
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      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>SAKDA MEEPHOL</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
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      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>DAN SARGENT</PersonNm>
        <TitleTxt>SECRETARY</TitleTxt>
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        <CompensationAmt>0</CompensationAmt>
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        <PersonNm>STEVEN C CHING CPA</PersonNm>
        <USAddress>
          <AddressLine1Txt>4-1579 KUHIO HIGHWAY SUITE 204</AddressLine1Txt>
          <CityNm>KAPAA</CityNm>
          <StateAbbreviationCd>HI</StateAbbreviationCd>
          <ZIPCd>96746</ZIPCd>
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        <PhoneNum>8088227731</PhoneNum>
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    <IRS990ScheduleO documentId="RetDoc2">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 16</FormAndLineReferenceDesc>
        <ExplanationTxt>EXPENSES INSURANCE 1,834 TOTAL 1,834</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART III</FormAndLineReferenceDesc>
        <ExplanationTxt>THE KALEPA KOALITION CONSISTS OF 14 PARCEL HOLDERS ON THE AREA OF STATE AGRICULTURAL LAND KNOWN AS KALEPA AND LOCATED BEHIND THE KALEPA RIDGE BETWEEN KAPAA AND LIHUE. THE ACTIVITY OF THE KALEPA KOALITION IS TO MAINTAIN THE COMMON ELEMENT ROAD AND SECURITY GATES SERVING THE 6500 ACRE AREA OF THE STATE AGRICULTURAL LANDS. THESE INCLUDE TMKS (4)4-2-1:3, (4)3-9-1:2 AND (4)3-9-2:1, 9 AND 20, ALL AS DESCRIBED IN THE EXECUTIVE ORDERS TRANSFERRING THE LAND TO THE CONTROL OF THE STATE AGRIBUSINESS DEVELOPMENT CORPORATION. SPECIFICALLY, THE KOALITION IS TASKED BY THE ADC WITH THE RESPONSIBILITIES OUTLINED IN THE THE KALEPA KOALITION MEMORANDUM OF UNDERSTANDING. THESE ACTIVITIES INCLUDE ROAD REPAIR, REGRADING, SHOULDER CLEARING, MOWING AND HERBICIDE APPLICATION AS WELL AS THE REPAIR AND MAINTENANCE OF THE 3 SECURITY GATES AND THEIR LOCK AND KEY SYSTEM. THE KOALITION HAS ALREADY COMPLETED MAJOR UPGRADES TO THE ROAD SYSTEM AND INSTALLED THE SECURITY GATES AND DO NOT COMTEMPLATE ANY ACTIVITIES OTHER THAN CONTINUNG MAINTENANCE. THE PROPER MAINTENANCE OF THE ROAD IS CRITICAL TO THE SUCCESSFUL AGRICULTURAL OPERATIONS OF EACH OF THE PARCEL HOLDERS IN FULFILLMENT OF SECTION 1(A) OF THE ARTICLES OF INCORPORATION, TO PROMOTE "EFFECTIVE AND COMPATIBLE AGRICULTURAL BUSINESS USES OF THE LANDS LOCATED IN KALEPA, DISTRICT OF KAWAIHAU, ISLAND AND COUNTY OF KAUAI- AND (B), TO "MANAGE, OPERATE, DEVELOP, UPKEEP, CONSTRUCT, RECONSTRUCT, MAINTAIN, REPAIR, ALLOCATE, DISTRIBUTE, AND/OR GOVERN AND REGULATE ALL NATURAL RESOURCES AND COMMON INFRASTRUCTURE RESOURCES ... FOR THE COMMON BENEFIT, ECONOMIC WELL- BEING AND PROTECTION OF THE MEMBERS AND THE KALEPA LANDS".</ExplanationTxt>
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